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Mengatasi
Tantangan dan
Siap Bangkit Kembali
Navigating Challenges,
Ready to Recover
23
La
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An oran
nu
al R Tahu
ep nan
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20
Page 2
Laporan Tahunan 2023 Annual Report
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1
Mengatasi
Tantangan dan
Siap Bangkit
Kembali
Navigating Challenges,
Ready to Recover
PT Krakatau Steel (Persero) Tbk (KRAS) menghadapi sejumlah
tantangan dalam upayanya menjaga volume produksi baja
pada tahun 2023 tetap berada pada tingkat optimal. Kerusakan
pada salah satu bagian di Hot Strip Mill 1 dan volatilitas nilai
Rupiah terhadap US Dollar, telah memberi tekanan pada kinerja
Perseroan. Akan tetapi melalui penerapan strategi bisnis yang
tepat dan konsisten, Perseroan akhirnya mampu mengatasi
berbagai tantangan yang datang silih berganti dan kini telah
kembali berada di jalur pemulihan yang benar dan siap untuk
mewujudkan keberlanjutan bisnis di masa depan.
In 2023, PT Krakatau Steel (Persero) Tbk (KRAS) encountered several
hurdles in their efforts to maintain optimal steel production volumes.
Damage to a section of Hot Strip Mill 1 and currency fluctuations
between the Rupiah and US dollar have put pressure on the Company's
performance. Yet, by implementing appropriate and consistent business
strategies, the Company has successfully tackled various challenges
that have come one after another and is now back on the right path to
the trajectory of recovery and is ready to realize business sustainability
in the future.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Kesinambungan
Tema
Theme Continuity
2019 2020 2021
MELANGKAH MAJU DENGAN TRANSFORMASI BISNIS, PENINGKATAN PERFORMA
TRANSFORMASI “KRAKATAU STEEL MENINGKATKAN NILAI Krakatau Steel kembali memperoleh
BANGKIT” Krakatau Steel memperoleh pencapaian kinerja positif selama
Pada tahun 2019, Perseroan pencapaian kinerja positif selama tahun 2021. Capaian positif Krakatau
melakukan inisiasi Program tahun 2020 sebagai hasil dari Steel selama tahun 2021 merupakan
Transformasi “Krakatau Steel Program Transformasi “Krakatau hasil dari Program Transformasi
Bangkit” melalui beberapa pilar Steel Bangkit” yang diinisiasi pada “Krakatau Steel Bangkit” yang
program yaitu Restrukturisasi tahun 2019. diinisiasi pada tahun 2019.
Perusahaan, Turnaround Bisnis dan
Pemberdayaan Organsasi. TRANSFORMING BUSINESS, IMPROVING PERFORMANCE
ELEVATING VALUE Krakatau Steel obtained another
MOVING AHEAD WITH Krakatau Steel achieved positive positive performance performance
TRANSFORMATION “KRAKATAU performance results throughout achievements during 2021. Krakatau
STEEL BANGKIT” 2020 as a result of the “Krakatau Steel Steel’s positive achievements during
In 2019, the Company initiated Bangkit” Transformation Program 2021 were the result of the “Krakatau
Transformation Program through that was initiated in 2019. Steel Bangkit” Transformation
several program pillars, namely Program which was initiated in 2019.
Corporate Restructuring, Business
Turnaround and Organizational
Empowerment.
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2022 2023
MENGOPTIMALKAN KOLABORASI, MEMACU MENGATASI TANTANGAN DAN
PERTUMBUHAN SIAP BANGKIT KEMBALI
Berangkat dari landasan usaha yang sehat yang PT Krakatau Steel (Persero) Tbk (KRAS) menghadapi
telah dibangun sejak tahun 2019, Krakatau Steel sejumlah tantangan dalam upayanya menjaga volume
terus menggalang sinergi dan kolaborasi dalam produksi baja pada tahun 2023 tetap berada pada tingkat
rangka mengoptimalkan kapasitas dan kapabilitas optimal. Kerusakan pada salah satu bagian di Hot Strip
yang dimiliki. Hasilnya terlihat dari peningkatan Mill 1 dan volatilitas nilai Rupiah terhadap US Dollar, telah
kinerja yang mengesankan di tahun 2022, dengan memberi tekanan pada kinerja Perseroan. Akan tetapi
optimisme untuk pertumbuhan lebih tinggi ke melalui penerapan strategi bisnis yang tepat dan konsisten,
depan. Perseroan akhirnya mampu mengatasi berbagai tantangan
yang datang silih berganti dan kini telah kembali berada di
OPTIMIZING COLLABORATION, ACCELERATING jalur pemulihan yang benar dan siap untuk mewujudkan
GROWTH keberlanjutan bisnis di masa depan.
Krakatau Steel continues to encourage synergy and
collaboration in order to optimize its capacity and NAVIGATING CHALLENGES,
capabilities, building on a solid business foundation READY TO RECOVER
established since 2019. The results are visible in a In 2023, PT Krakatau Steel (Persero) Tbk (KRAS) encountered
remarkable improvement in performance in 2022, several hurdles in their efforts to maintain optimal steel
with expectations for even higher growth in the production volumes. Damage to a section of Hot Strip Mill
future. 1 and currency fluctuations between the Rupiah and US
dollar have put pressure on the Company's performance.
Yet, by implementing appropriate and consistent business
strategies, the Company has successfully tackled various
challenges that have come one after another and is now
back on the right path to the trajectory of recovery and is
ready to realize business sustainability in the future.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Daftar
Isi
Contents
1 Mengatasi Tantangan dan Siap 64 Surat Pernyataan Anggota Dewan 107 Pernyataan Independensi
Bangkit Kembali Komisaris atas Laporan Tahunan Komisaris Independen
Navigating Challenges, 2023 Statement of Independence of
Ready to Rebound Board of Commissioners Statement Independent Commissioners
for the 2023 Annual Report
2 Kesinambungan Tema 108 Profil Direksi
Theme Continuity 65 Surat Pernyataan Anggota Direksi Board of Directors Profile
atas Laporan Tahunan 2023
4 Daftar Isi Board of Directors Statement for 114 Demografi Karyawan 3 Tahun
Contents Terakhir
the 2023 Annual Report
Employee Demographics for the
Last 3 Years
2023 Performance Overview
Company Profile 116 Pengembangan Kompetensi
Karyawan
Kilas Kinerja 2023 Employee Competency
Profil Perusahaan
6
Development
66
117 Kesetaraan dan Kesempatan untuk
Mengikuti Kegiatan Pendidikan dan
Pelatihan
Equality and Opportunity to
Participate In Education and
8 Kinerja Tahun 2023 Training Activities
Performance 2023 68 Identitas Perusahaan
Corporate Identity 117 Biaya Pengembangan Kompetensi
10 Ikhtisar Keuangan Tahun 2023
Financial Highlights 70 Skala Usaha Competency Development Costs
12 Ikhtisar Operasional Scale of Business in 2023
Operational Highlights 72 Riwayat Singkat 118 Informasi Pemegang Saham Per
14 Ikhtisar Saham Brief History 1 Januari 2023 dan 31 Desember
Share Highlights 76 Jejak Langkah 2023
Milestones Shareholder Information as of
15 Penghentian Sementara January 1, 2023 and December 31,
Perdagangan Saham dan/atau 82 Visi dan Misi 2023
Penghapusan Pencatatan Saham Vision and Mission
Suspension of Stock Trading and/or 122 Informasi Pemegang Saham
Delisting of Stocks 83 Nilai Budaya Perusahaan Utama dan/atau Pengendali
Company Culture Values Information on Major and/or
15 Aksi Korporasi Terkait Saham Controlling Shareholders
Corporate Actions Related to Stocks 84 Filosofi Lambang Perusahaan
Philosophy of Company Logo 123 Struktur Grup Perusahaan
16 Peristiwa Penting 2023 Company Group Structure
Event Highlights 2023 86 Bidang Usaha
Line of Business 124 Entitas Anak, Perusahaan
22 Penghargaan dan Sertifikasi 2023 Asosiasi, dan Perusahaan Ventura
Awards and Certifications 2023 88 Produk dan Jasa yang Dihasilkan
Product and Services Subsidiaries, Associated
Companies, and Venture
93 Wilayah Operasional Companies
Management Report Operational Area
129 Kronologis Pencatatan Saham
Laporan 94 Struktur Organisasi
Organization Structure
Chronology of Share Listing
Manajemen 96 Keanggotaan dalam Asosiasi
129 Kronologis Penerbitan Efek Lainnya
Chronology of Other Securities
24
Membership in Associations Issuance
96 Perubahan Organisasi yang 130 Informasi Kantor Akuntan Publik
Bersifat Signifikan (KAP) dan Akuntan Publik
Significant Organizational Information on Public Accounting
Changes Firm (KAP) and Public Accountant
26 Laporan Dewan Komisaris 97 Perubahan Komposisi 131 Nama dan Alamat Lembaga dan/
The Board of Commissioners' Direksi dan Dewan Komisaris atau Profesi Penunjang Pasar Modal
Report Tahun 2023 Name and Address of Capital
Changes in the Composition of Market Supporting Institutions and/
44 Laporan Direksi the Board of Directors and Board
The Board of Directors Report or Professionals
of Commissioners in 2023
132 Informasi Situs Web Perusahaan
99 Profil Dewan Komisaris Information on Company Website
Profile of The Board of
Commissioners
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Business Support Unit 278 Nominasi dan Remunerasi Sustainability Report
Dewan Komisaris dan Direksi
Nomination and Remuneration of
Unit Penunjang the Board of Commissioners and Laporan
the Board of Directors
Bisnis Keberlanjutan
134 374
284 Komite Audit
Audit Committee
299 Komite Nominasi dan Remunerasi
Nomination and Remuneration
Committee
306 Komite Pengembangan Usaha dan
136 Sumber Daya Manusia Pemantau Manajemen Risiko 376 Ikhtisar Aspek Keberlanjutan
Human Resources Business Development and Overview of Sustainability Aspects
137 Teknologi Informasi Risk Management Monitoring 379 Strategi Keberlanjutan
Information Technology Committee Sustainability Strategy
316 Sekretaris Perusahaan 382 Tata Kelola Keberlanjutan
Corporate Secretary Sustainabile Governance
Management Discussion 319 Unit Audit Internal 388 Krakatau Steel dalam Memberikan
and Analysis Internal Audit Unit Manfaat Ekonomi Berkelanjutan
336 Sistem Pengendalian Internal Krakatau Steel in Providing
Analisis dan Internal Control System Sustainable Economical Benefits
Diskusi 339 Akuntan Publik
Public Accountant
392 Krakatau Steel dalam Melestarikan
Lingkungan
Manajemen Krakatau Steel in Environmental
148
341 Manajemen Risiko Preservation Role
Risk Management
411 Krakatau Steel dalam Pengelolaan
346 Perkara Hukum SDM
Legal Cases Krakatau Steel in Human Resources
352 Sanksi Administratif Management
Administrative Sanction 425 Krakatau Steel dalam Memastikan
152 Tinjauan Industri Baja Nasional Keselamatan dan Kesehatan Kerja
National Steel Industry 353 Kode Etik
Code of Ethic Krakatau Steel in Ensuring
153 Tinjauan Operasi Per Segmen Occupational Safety and Health
Usaha 356 Kebijakan Pemberian Kompensasi
Operation Per Business Segment Jangka Panjang Berbasis Kinerja 438 Krakatau Steel dalam Memberikan
Policy of Providing Long-Term Manfaat Sosial kepada Masyarakat
Overview
Performance-Based Compensation Krakatau Steel in Providing Social
159 Tinjauan Kinerja Keuangan Benefits to the Community
Financial Performance Review 356 Kebijakan Keberagaman Komposisi
Dewan Komisaris dan Direksi 451 Krakatau Steel dan Tanggung
165 Kinerja Entitas Anak Perusahaan Policy On Diversity of The Board Jawab Produk
Performance of Subsidiaries of Commissioners and Board of Krakatau Steel and Product
Directors Composition Responsibility
357 Sistem Pelaporan Pelanggaran 456 Tentang Laporan Keberlanjutan
Corporate Governance Whistle Blowing System About Sustainability Report
Tata Kelola 360 Kebijakan Antikorupsi dan Anti
Gratifikasi
Financial Statement
Perusahaan Anti-Corruption and Anti-
Gratification Policy
192
362 Laporan Harta Kekayaan Laporan Keuangan
462
Penyelenggara Negara (LHKPN)
State Officials’ Wealth Report
(LHKPN)
363 Kebijakan Insider Trading
194 Komitmen Penerapan GCG Insider Trading Policy
Commitment to Implementation
of GCG 364 Penerapan Tata Kelola yang Baik
pada Perusahaan Terbuka
204 Rapat Umum Pemegang Saham Implementation of Good Corporate 651 Referensi SEOJK Nomor 16/
(RUPS) Governance in Public Companies SEOJK.04/2021
General Meeting of Shareholders SEOJK Reference Number 16/
(GMS) SEOJK.04/2021
225 Dewan Komisaris 667 Daftar Pengungkapan Sesuai
Board of Commissioners Peraturan Otoritas Jasa Keuangan
Nomor 51/POJK.03/2017
253 Direksi List of Disclosure Based on POJK
Board of Directors
No.51/POJK.03/2017
272 Penilaian Kinerja Dewan 670 Indeks Isi GRI
Komisaris dan Direksi
GRI Content Index - With Reference
Performance Assessment of the
Board of Commissioners and the 673 Form Umpan Balik
Board of Directors Feedback Form
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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01
Chapter
KILAS KINERJA 2023
2023 Performance Overview
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Pelibeatia cus, ut
explabo. As eos nobissit,
officip isincto opta sus,
Pelibeatia cus, ut
explabo. As eos nobissit,
officip isincto opta sus,
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Kinerja Tahun
2023
Performance 2023
Volume Penjualan
809.844 HR Sales Volume
393.638 CR
59%
87.323 Section Total volume penjualan
sebesar 1,37 juta ton
73.563 Pipe dimana sebanyak
9.555 Bar 59% nya merupakan
penjualan HR.
136 WR
Total sales volume was
Penjualan HR
1.37 million tons of which HR Sales
59% were HR sales.
Produksi Baja Lembaran Dingin
Cold Rolled Coil Production
427.642 34%
Produksi Baja Lembaran Dingin tahun Cold Rolled Coil Production in 2023 will
2023 sebesar 427.642 ton meningkat be 427,642 tonnes, an increase of 34%
34% dibandingkan tahun 2022 compared to 2022 of 319,806 tonnes.
sebesar 319.806 ton.
Pendapatan
Revenue
$1,25 Baja
86%
miliar Steel
Total pendapatan
$0,20 Non sebesar USD1,45 miliar
miliar Baja dimana sebanyak 86%
Non di antaranya merupakan
Steel pendapatan dari produk
baja.
Penjualan Baja
Total revenue of USD1.45 Steel Sales
billion, of which 86% was
from steel products.
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Laba Bruto
Gross Profit
$112,91 7,77%
juta | million
Laba Bruto sebesar USD112,91 juta Gross Profit amounted to USD112.91
dengan rasio Gross Profit Margin million with a Gross Profit Margin ratio
sebesar 7,77% of 7.77%.
Pinjaman Bank (Utang Berbunga)
Interest Bearing Debt
$1.436,80 17%
juta | million
Utang Berbunga sebesar USD1.436,80 Interest-bearing debt of USD1,448.27
juta atau turun 17% dibanding tahun million or decrease 17% compared to
2022 sebesar USD1.729,11 juta. 2022 of USD1,729.11 million.
Utang Usaha
Accounts Payable
$232,47 juta | million
17%
Utang usaha di tahun 2023 Accounts Payable in 2023 amounted
sebesar USD232,47 juta turun 17% to USD232.47 million, decrease 17%
dibandingkan tahun 2022 sebesar compared to 2022 amounting to
USD278,47 juta. USD278.47 million.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Ikhtisar
Keuangan
Financial Highlights
LAPORAN LABA/(RUGI) DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN
Consolidated Statement of Profit or Loss and Other Comprehensive Incomes
(Dalam Ribuan USD | In thousand USD)
Keterangan 2023 2022 2021* 2020* 2019* Description
Pendapatan Usaha 1.453.968 2.238.533 2.116.752 1.353.657 1.420.500 Revenue
Laba Bruto 112.907 202.468 202.021 138.783 16.899 Gross Profit
Laba (Rugi) Operasi (8.043) 34.306 71.849 166.657 (448.762) Operating Profit (Loss)
Laba (Rugi) Sebelum (Beban) (102.756) 212.252 61.326 7.272 (450.445) Profit (Loss) Before (Expense)
Manfaat Pajak Tax Benefit
(Beban) Manfaat Pajak (29.968) (186.155) (14.296) 16.210 (27.695) (Expense) Tax Benefit
Laba (Rugi) Tahun Berjalan (131.653) 22.644 43.742 23.481 (422.751) Profit (Loss) for the Year
Penghasilan Komprehensif Lain 63.673 (56.986) 11.079 31.300 38.629 Other Comprehensive Income
Total Laba (Rugi) Komprehensif (67.980) (34.342) 54.821 54.781 (384.122) Total Comprehensive Profit
Tahun Berjalan (Loss) for the Year
Laba (Rugi) Tahun Berjalan yang Dapat Diatribusikan: Profit (Loss) for the Year Attributable to:
Kepada Pemilik Entitas Induk (130.210) 19.474 44.434 24.521 (421.019) Owner of the Parent Entity
Kepada Kepentingan Non- (1.443) 3.170 (692) (1.040) (1.732) Non Controling Interest
Pengendali
Jumlah (131.653) 22.644 43.742 23.481 (422.751) Total
Laba (Rugi) Komprehensif Tahun Berjalan yang Dapat Diatribusikan: Comprehensive Profit (Loss) for the Year Attributable to:
Kepada Pemilik Entitas Induk (66.537) (37.512) 55.513 55.862 (382.420) Owner of the Parent Entity
Kepada Kepentingan Non- (1.443) 3.170 (692) (1.081) (1.702) Non-Controling Interest
Pengendali
Jumlah (67.980) (34.342) 54.821 54.781 (384.122) Total
Laba (Rugi) per Saham Dasar yang Dapat Diatribusikan: Basic Earnings (Loss) per Share and Diluted Attributable to:
Kepada Pemilik Entitas Induk (0,0068) 0,0010 0,0023 0,0013 (0,0218) Owner of the Parent Entity
(dalam dolar penuh) (in dollars)
Jumlah Saham Beredar 19.346 19.346 19.346 19.346 19.346 Number of Share
(dalam juta lembar) (in million of share)
Number of Share
(in million of share)
* Disajikan Kembali | restatement
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LAPORAN POSISI KEUANGAN KONSOLIDASIAN
Consolidated Statement of Financial Position
(Dalam Ribuan USD | In thousand USD)
Keterangan 2023 2022 2021* 2020* 2019* Description
Aset Lancar 671.351 1.072.512 973.082 835.342 690.608 Current Assets
Aset Tidak Lancar 2.177.838 2.089.922 2.800.594 2.651.007 2.596.115 Non-Current Assets
Total Aset 2.849.189 3.162.434 3.773.676 3.486.349 3.286.723 Total Assets
Liabilitas Jangka Pendek 2.161.904 2.399.612 1.486.779 827.496 2.410.790 Current Liabilities
Liabilitas Jangka Panjang 190.484 210.236 1.699.703 2.126.644 437.286 Non-Current Liabilities
Total Liabilitas 2.352.388 2.609.848 3.186.482 2.954.140 2.848.076 Total Liabilities
Ekuitas yang Dapat Diatribusikan Attributable Equity to:
Kepada Pemilik Entitas Induk 527.828 594.364 631.877 576.364 481.210 Owners to the Parent Entity
Kepada Kepentingan Non- (31.027) (41.779) (44.683) (44.155) (42.563) Non-Controling Interest
Pengendali
Ekuitas, Neto 496.801 552.586 587.194 532.209 438.647 Equity, Net
Total Liabilitas dan Ekuitas 2.849.189 3.162.434 3.773.676 3.486.349 3.286.723 Total Liabilities and Equity
* Disajikan Kembali | restatement
RASIO-RASIO KEUANGAN KONSOLIDASIAN
Consolidated Financial Ratios
Keterangan Satuan
2023 2022 2021* 2020* 2019* Description
Unit
Laba Bruto terhadap Penjualan % 7,77 9,04 9,54 10,25 1,19 Gross Profit to Sales
Laba Bruto terhadap Ekuitas % 22,73 36,64 34,40 26,08 3,85 Gross Profit to Equity
Laba Bruto terhadap Jumlah % 3,96 6,40 5,35 3,98 0,51 Gross Profit to Assets
Aset
Laba Bersih terhadap Penjualan % (9,05) 1,01 2,07 1,73 (29,76) Net Income to Assets
Laba Bersih terhadap Ekuitas % (26,50) 4,10 7,45 4,41 (96,38) Net Income to Equity
Laba Bersih terhadap Aset % (4,38) 0,68 1,21 0,69 (12,31) Net Income to Assets
Rasio Lancar % 31,05 44,70 65,45 100,95 28,65 Current Ratio
Liabilitas terhadap Ekuitas x 4,77 4,72 5,43 5,55 6,49 Liabilities to Equity
Liabilitas terhadap Jumlah Aset x 0,83 0,83 0,84 0,85 0,87 Liabilities to Assets
EBITDA Juta USD 11,71 108,72 129,70 76,30 (134,52) EBITDA
USD
Million
* Disajikan Kembali | restatement
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Ikhtisar
Operasional
Operational Highlights
TREN PENJUALAN
Sales Trend
(Dalam Ribuan USD | In thousand USD)
Keterangan 2023 2022 2021 2020 2019 Description
Penjualan Domestik Domestic Sales
Baja Lembaran Panas 576.055 1.147.389 910.299 540.991 632.142 Hot Rolled Coil
Baja Lembaran Dingin 324.447 318.901 487.653 240.290 241.224 Cold Rolled Coil
Batang Kawat 85 455 1.339 1.039 7.408 Wire Rod
Baja Tulangan 6.108 5.808 14.833 25.018 54.186 Steel Bar
Baja Profil 72.670 62.456 67.793 22.964 14.926 Steel Section
Pipa Baja 91.889 100.752 96.956 54.547 66.327 Steel Pipe
Lain-lain 123.798 85.363 86.890 157.427 30.031 Others
Sub Total 1.195.054 1.721.125 1.665.762 1.042.275 1.046.243 Sub Total
Penjualan Ekspor Export Sales
Baja Lembaran Panas 54.387 307.544 231.738 63.423 132.255 Hot Rolled Coil
Baja Lembaran Dingin - - - - - Cold Rolled Coil
Lain-lain - - - - - Others
Sub Total 54.387 307.544 231.738 63.423 132.255 Sub Total
Total Penjualan Baja 1.249.441 2.028.669 1.897.500 1.105.698 1.178.498 Total Steel Sales
Sarana Infrastruktur 182.792 170.951 169.223 170.305 189.621 Infrastructure Facilities
Rekayasa & Konstruksi 7.075 15.932 23.355 29.517 31.676 Engineerings & Construction
Jasa Lainnya 14.660 22.981 26.674 48.137 20.705 Other Services
Total Penjualan Jasa 204.527 209.864 219.252 247.959 242.002 Total of Sales
Total Penjualan 1.453.968 2.238.533 2.116.752 1.353.657 1.420.500 Total of Sales
VOLUME PENJUALAN
Sales Volume
(Dalam Ton | In Tonnes)
Keterangan 2023 2022 2021 2020 2019 Description
Volume penjualan produk baja 1.374.060 2.021.869 2.053.864 1.652.812 1.795.675 Sales volume of Steel Product
VOLUME PRODUKSI
Production Volume
(Dalam Ton | In Tonnes)
Keterangan 2023 2022 2021 2020 2019 Description
Volume Produksi Produk Baja 834.368 1.880.560 1.968.221 1.593.083 1.519.888 production volume of steel
products
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Ikhtisar
Saham
Stock Highlight
KINERJA SAHAM KRAKATAU STEEL
Share Performance of Krakatau Steel
Harga Saham
Share Price Kapitalisasi Pasar Volume
Jumlah Saham Beredar
Periode Market (juta lembar)
Tertinggi Terendah Penutupan Number of Outstanding Period
Capitalization (million
Highest Lowest Closing Shares
(Rp juta | million) shares)
(Rp) (Rp) (Rp)
2022 2022
Triwulan I 420 330 352 19.346.396.900 6.809.932 519,44 1st Quarter
Triwulan II 418 346 354 19.346.396.900 6.848.625 765,87 2nd Quarter
Triwulan III 474 324 394 19.346.396.900 7.622.480 1.395,58 3rd Quarter
Triwulan IV 408 324 326 19.346.396.900 6.306.925 483,28 4th Quarter
2023 2023
Triwulan I 340 276 290 19.346.396.900 5.610.455 416,56 1st Quarter
Triwulan II 302 198 202 19.346.396.900 3.907.972 370,46 2nd Quarter
Triwulan III 244 188 195 19.346.396.900 3.772.547 543,63 3rd Quarter
Triwulan IV 195 133 142 19.346.396.900 2.747.188 465,22 4th Quarter
PERGERAKAN KINERJA SAHAM “KRAS” TAHUN 2022 DAN 2023
“KRAS“ Share Performance in 2022 and 2023
250.000.000 500
450
200.000.000 400
350
150.000.000 300
250
100.000.000 200
150
50.000.000 100
50
0 0
Jan Feb Mar Apr May Jun Jul Aug Sep Act Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2022 2022 2022 2022 2022 2022 2022 2022 2022 2022 2022 2022 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023
Volume Harga (Close)
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15 Penghentian Sementara Perdagangan Saham dan/atau Penghapusan Pencatatan Saham Suspension of Stock Trading and/or Delisting of Stocks Selama periode pelaporan 2023, aktivitas perdagangan Throughout the reporting period of 2023, the Company's saham Perseroan di BEI tidak pernah mengalami stock trading activities on the Indonesia Stock Exchange penghentian sementara perdagangan saham (BEI) have never experienced a temporary suspension. (suspension). Selain itu, Perseroan juga tidak pernah Moreover, the Company has not undertaken any stock melakukan penghapusan pencatatan saham (delisting) delisting as of today. sampai dengan hari ini. Aksi Korporasi Terkait Saham Corporate Actions Related to Stocks Sepanjang tahun 2023, Perseroan tidak melakukan Throughout the year 2023, the Company did not aksi korporasi terkait saham yang meliputi pemecahan undertake any corporate actions related to stocks, saham (stock split), penggabungan saham (reverse including stock splits, reverse stock splits, stock stock), dividen saham, saham bonus, dan penurunan dividends, bonus shares, and reduction of nominal share nilai nominal saham dalam dua tahun terakhir. value within the past two years. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Peristiwa
Penting 2023
Event Highlights 2023
Warta Ekonomi proudly honors:
Tardi
From
PT Krakatau Steel (Persero) Tbk
as
Best Performance Chief Financial Officer 2023
in Increasing Core Profit Through Business
Diversification
Category
Basic Materials
Tuesday, February 28th 2023
Jakarta
Muhamad Ihsan
CEO & Chief Editor
17 Februari 2023 February 17, 2023 28 Februari 2023 February 28, 2023
Peresmian Kantor Perwakilan Krakatau Steel Best Chief Financial Officer (CFO) dari Warta
di Balikpapan Ekonomi
Inauguration of Krakatau Steel Representative Best Chief Financial Officer (CFO) dari Warta
Office in Balikpapan Ekonomi
27 Februari 2023 February 27, 2023
Krakatau Steel Tandatangani Perjanjian
Penjualan saham Anak Perusahaan PT Krakatau
Sarana Infrastruktur yaitu PT Krakatau Daya
Listrik sebesar 70% dan PT Krakatau Tirta Industri
sebesar 49% dengan Chandra Asri
Krakatau Steel Signs Agreement on Sale of
Shares of PT Krakatau Sarana Infrastruktur
Subsidiary, namely PT Krakatau Daya Listrik
by 70% and PT Krakatau Tirta Industri by 49%,
with Chandra Asri
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Warta Ekonomi proudly honors:
PT Krakatau Steel (Persero)
as
The Most Innovative Manufacturing Company for
The Providing Sophisticated Digital Services
Category
Manufacturing Industry
Thursday, March 30th 2023
Jakarta
Muhamad Ihsan
CEO & Chief Editor
29 Maret 2023 March 29, 2023 30 Maret 2023 March 30, 2023
The Best CEO for Corporate Digital The Most Innovative Manufacturing Company
Transformation of the Year 2023 - Digital for the Providing Sophisticated Digital Services
Technology & Innovation Award 2023 kategori Industri Manufaktur - Digital Innovation
Awards 2023
The Best CEO for Corporate Digital
Transformation of the Year 2023 - Digital The Most Innovative Manufacturing Company
Technology & Innovation Award 2023 for Providing Sophisticated Digital Services in
the Manufacturing Industry - Digital Innovation
Awards 2023
18 April 2023 April 18, 2023
Penandatanganan Memorandum of Understanding
antara PT Krakatau Bandar Samudera (PT KBS) dengan
PT Melchers Melindo Indonesia dan Hamburg Port
Consulting GmBH senilai 2 miliar dolar AS dalam acara
pameran teknologi industri dan manufaktur, Hannover
Messe 2023.
The signing of a Memorandum of Understanding
between PT Krakatau Bandar Samudera (PT KBS) with
PT Melchers Melindo Indonesia and Hamburg Port
Consulting GmBH worth US$2 billion at the industrial
and manufacturing technology exhibition, Hannover
Messe 2023.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Peristiwa Penting 2023
Event Highlights 2023
28 April 2023 April 28, 2023 2 Juni 2023 June 2, 2023
Krakatau Steel melakukan ekspor Hot Rolled Krakatau Steel melalui anak usahanya
Coil sebanyak 30.000 ton PT Krakatau Pipe Industries melakukan
ke Italia. pengiriman perdana pipa pancang untuk
Pekerjaan Rancang Bangun Terminal Kalibaru
Krakatau Steel exports of 30,000 tons of Hot Tahap 1B Pelabuhan Tanjung Priok
Rolled Coil to Italy
Krakatau Steel, through its subsidiary
PT Krakatau Pipe Industries, delivers the first
shipment of pile pipes for the Kalibaru Terminal
Phase 1B Construction Project at Tanjung Priok
Port
22 Juni 2023 June 22, 2023
Krakatau Steel melakukan pengiriman steel
plate sebanyak ± 3.000 metrik ton (MT) untuk
Istana Kepresidenan di Ibu Kota Nusantara
Krakatau Steel delivers approximately
3,000 metrik ton (MT) of steel plates for the
Presidential Palace in the Capital of Nusantara
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31 Juli 2023 July 31, 2023 31 Agustus 2023 August 31, 2023
PT Krakatau Steel (Persero) Tbk melaksanakan Krakatau Steel telah serahkan bantuan 53 rumah
Rapat Umum Pemegang Saham Tahun Buku layak huni selama tahun 2023
2022
Krakatau Steel delivers donation of 53 habitable
PT Krakatau Steel (Persero) Tbk holds Annual houses during the year 2023
General Meeting of Shareholders for the 2022
Fiscal Year
16 Oktober 2023 October 16, 2023
Krakatau Steel tandatangani Nota
Kesepahaman Reaktivasi Iron & Steel making
bersama Baowu Group Zhongnan dalam
Indonesia China Business Forum 2023 .
Krakatau Steel Signs Memorandum of
Understanding on Reactivation of Iron & Steel
making with Baowu Group Zhongnan at the
Indonesia China Business Forum 2023
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Peristiwa Penting 2023
Event Highlights 2023
6 September 2023 September 6, 2023 9-11 November 2023 November 9-11, 2023
Pada ASEAN Indo Pacific Forum 2023 Krakatau Krakatau Steel mengikuti acara The Indonesian
Steel melalui anak usahanya yaitu PT Krakatau Iron & Steel Industry Association (IISIA) Business
Sarana Infrastruktur akan mengembangkan Forum 2023 di ICE BSD Tangerang.
Krakatau Urban Valley di lahan seluas 270 hektar
di Kota Cilegon Krakatau Steel participated in The Indonesian
Iron & Steel Industry Association (IISIA) Business
At the ASEAN Indo Pacific Forum 2023, Forum 2023 at ICE BSD Tangerang
Krakatau Steel, through its subsidiary
PT Krakatau Sarana Infrastruktur, will develop
Krakatau Urban Valley on a 270-hectare land in
Cilegon City
16 November 2023 November 16, 2023
Krakatau Steel meraih penghargaan dalam
Cilegon Business Forum & Investment Award
2023 Kategori Penanaman Modal.
Krakatau Steel won an award in the Cilegon
Business Forum & Investment Award 2023
Investment Category.
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17 November 2023 November 17, 2023 19 Desember 2023 December 19, 2023
Krakatau Steel Kerahkan 500 Karyawan Lakukan Krakatau Steel meraih penghargaan sebagai
Voluntary Hour Normalisasi aliran Sungai Badan Publik dengan Kategori Informatif dalam
Kubangsari Cilegon acara Anugerah Keterbukaan Informasi Publik
2023.
Krakatau Steel Deployed 500 Employees to
Perform Voluntary Hour Normalization of Krakatau Steel was awarded as the Public
Kubangsari River Flow in Cilegon Agency with Informative Category in the 2023
Public Information Disclosure Award.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Penghargaan dan
Sertifikasi 2023
Awards and Certifications 2023
PENGHARGAAN
Awards
No Pemberi Tanggal Penerimaan
Penghargaan Awards
Awarded by Date of Awarding
1. Anugerah Keterbukaan Informasi Komisi Informasi 19 Desember 2023 Anugerah Keterbukaan Informasi
Publik (Krakatau Steel sebagai Badan Pusat (KIP) Republik December 19, 2023 Publik (Krakatau Steel sebagai Badan
Publik kategori Informatif) Indonesia Publik kategori Informatif)
2. Cilegon Business Forum & Investment Pemerintah Kota 16 November 2023 Cilegon Business Forum & Investment
Award 2023 untuk Kategori Cilegon November 16, 2023 Award 2023 untuk Kategori
Penanaman Moda Penanaman Moda
3. Penghargaan Zero Accident Pemprov Banten 22 Februari 2023 Penghargaan Zero Accident
February 22, 2023
4. Penghargaan Panitia Pembina Pemprov Banten 22 Februari 2023 Penghargaan Panitia Pembina
Keselamatan dan Kesehatan Kerja February 22, 2023 Keselamatan dan Kesehatan Kerja
(P2K3) kategori PLATINUM (P2K3) kategori PLATINUM
5. Penghargaan Pencegahan dan Pemprov Banten 22 Februari 2023 Penghargaan Pencegahan dan
Penanggulangan COVID-19 (P2 COVID) February 22, 2023 Penanggulangan COVID-19 (P2 COVID)
dengan peringkat tertinggi kategori dengan peringkat tertinggi kategori
PLATINUM PLATINUM
6. HSSE Achievement Award Konsorsium PT Pertamina Gas 14 Februari 2023 HSSE Achievement Award Konsorsium
PT Krakatau Pipe Industries dan February 14, 2023 PT Krakatau Pipe Industries dan
PT Bakrie Pipe Industries PT Bakrie Pipe Industries
7. Best Chief Financial Officer (CFO) Warta Ekonomi 28 Februari 2023 Best Chief Financial Officer (CFO)
February 28, 2023
8. The Best CEO for Corporate Digital Warta Ekonomi 29 Maret 2023 The Best CEO for Corporate Digital
Transformation of the Year 2023 - March 29, 2023 Transformation of the Year 2023 -
Digital Technology & Innovation Award Digital Technology & Innovation Award
2023 2023
The Most Innovative Manufacturing Warta Ekonomi 30 Maret 2023 The Most Innovative Manufacturing
Company for the Providing March 30, 2023 Company for the Providing
Sophisticated Digital Services kategori Sophisticated Digital Services
Industri Manufaktur - Digital Innovation kategori Industri Manufaktur - Digital
Awards 2023 Innovation Awards 2023
SERTIFIKASI
Certifications
No. Nomor Sertifikat Nama Badan Sertifikasi Masa Berlaku
Certificate Number Name Certification Body Validity Period
1. 00069.19.CG00638 BIRO KLASIFIKASI INDONESIA Biro Klasifikasi Indonesia 07/08/2019 - 07/08/2024
(GRADE OF STEEL KI-A;KI-B;KI-
A32;KI-A36) Indonesian Classification Bureau
2. STML-T1892600 ABS_Pacific (American Bureau of American Bureau of Shipping 14/08/2019 - 14/08/2024
Shipping)
3. 2814/CPR/MUM/2010010/1 CE MARKING LRQA Verification B.V. 23/06/2023 - 22/06/2026
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No. Nomor Sertifikat Nama Badan Sertifikasi Masa Berlaku
Certificate Number Name Certification Body Validity Period
4. JQID08003-005 JIS G 3503 JQA 21/09/2021 - 09/11/2023
5. JQID08004-005 JIS G 3505 JQA 21/09/2021 - 09/11/2023
6. JQID08005-005 JIS G 3101 JQA 21/09/2021 - 09/11/2023
JIS G 3106
JIS G 3136
7. JQID08006-006 JIS G 3131 HR JQA 13/06/2022 - 09/11/2023
JIS G 3141 CR
8. PC000773 SIRIM PRODUCT CERTIFICATION SIRIM QAS lnternational Sdn. Bhd. 12/10/2023 - 13/09/2024
LICENCE
9. PC000782 SIRIM PRODUCT CERTIFICATION SIRIM QAS lnternational Sdn. Bhd. 12/10/2023 - 20/09/2024
LICENCE
10. PC000804 SIRIM PRODUCT CERTIFICATION SIRIM QAS lnternational Sdn. Bhd. 12/10/2023 - 04/10/2024
LICENCE
11. 139/15.01.04/19/LSPro/XI/2019 SNI-07-0601-2006 LSPro BSPJI Surabaya Kemenperin 21/11/2019 - 20/11/2023
HRC Product RI
12. 140/15.01.05/19/LSPro/XI/2019 SNI-07-3567-2006 LSPro BSPJI Surabaya Kemenperin 21/11/2019 - 20/11/2023
CRC Product RI
13. 101/W/Pro/B/V/2020 SNI-07-0954-2005 Balai Sertifikasi Industri 12/05/2020 - 11/05/2024
Baja Tulangan Beton Dalam Bentuk Kemenperin RI
Gulungan
Industrial Certification Center of
Concrete reinforcing steel in rolls the Ministry of Industry
14. EMS 00104 SNI ISO 14001:2015 Sucofindo (SICS) 04/01/2021 - 07/08/2023
SML
15. OHS 00111 SNI ISO 45001:2015 Sucofindo (SICS) 04/01/2021 - 07/08/2023
SMK3
16. QSC 00819 SNI ISO 9001:2015 Sucofindo (SICS) 04/01/2021 - 07/08/2023
SMM
17. SAB 00004 SNI ISO 37001:2016 Sucofindo (SICS) 11/08/2020 - 10/08/2023
SMAP
18. SMK3 Sistem Manajemen Keselamatan Dan Kementerian Ketenagakerjaan RI 17/09/2020 - 17/09/2023
Kesehatan Kerja
19. LK-049-IDN Laboratorium Kalibrasi Komite Akreditasi Nasional (KAN) 24/04/2019 - 23/04/2024
Calibration Laboratory National Accreditation Committee
(KAN)
20. LP-951-IDN Laboratorium Uji Lingkungan Komite Akreditasi Nasional (KAN) 02/06/2020 - 16/12/2024
Environmental Test Laboratory
National Accreditation Committee
(KAN)
21. LP-964-IDN Laboratorium Uji Kimia & Mekanik Komite Akreditasi Nasional (KAN) 20/05/2020 - 19/01/2025
Chemical & Mechanical Test
Laboratory National Accreditation Committee
(KAN)
22. S/183/VI/PAM.1. /2022 Sertifikat AUDIT SISTEM Kepala Kepolisian Negara 20/06/2022 - 20/06/2025
MANAJEMEN PENGAMANAN Republik Indonesia
Certificate of SECURITY
MANAGEMENT SYSTEM AUDIT Chief of the Indonesian National
Police
23. LR21431415WA LIOYD'S REGISTER LIOYD'S REGISTER 31/01/2021 - 30/01/2024
24. JKA 1311232 ASTM LIOYD'S REGISTER 27/12/2013 - 31/12/9999
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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02
Chapter
LAPORAN MANAJEMEN
Management Report
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25 PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Laporan
Dewan Komisaris
The Board of Commissioners' Report
Para Pemegang Saham yang Terhormat, Dear Esteemed Shareholders,
Dewan Komisaris
mengapresiasi Pertama-tama marilah kita panjatkan puji dan First and foremost, let us express our gratitude
seluruh inisiatif syukur ke hadirat Tuhan Yang Maha Esa karena and thanks to the Almighty God for His
strategis atas limpahan rahmat dan karunia-Nya PT blessings and grace, which have enabled PT
restrukturisasi Krakatau Steel (Persero) Tbk (“Perseroan”) dapat Krakatau Steel (Persero) Tbk ("the Company")
dan transformasi menutup melewati tahun 2023 dengan sebaik- to navigate the year 2023 with the best
di berbagai lini baiknya di tengah kondisi perekonomian yang possible outcome despite ongoing economic
Perseroan dan masih mengalami ketidakpastian. Sepanjang uncertainty. Throughout the reporting
Group untuk tahun pelaporan, Dewan Komisaris juga year, the Board of Commissioners actively
mempertahakan telah berperan aktif memberikan dukungan participated in providing oversight and advice
keberlangsungan pengawasan dan pemberian nasihat terhadap to the Board of Directors, particularly regarding
bisnis. Direksi terutama terkait pengelolaan dan the management and administration of the
pengurusan Perseroan. Company.
The Board of
Commissioners Bersama dengan ini, perkenankan kami With this, we would like to present the
appreciates all menyampaikan laporan pertanggungjawaban accountability report of the Board of
the strategic Dewan Komisaris untuk tahun buku 2023 Commissioners for the fiscal year 2023,
initiatives of yang di dalamnya mencakup penilaian which includes the assessment of the Board
restructuring Dewan Komisaris terhadap kinerja Direksi, of Commissioners on the performance
and pandangan atas prospek usaha yang disusun of the Board of Directors, views on the
transformation Direksi, pandangan atas penerapan tata business prospects prepared by the Board
across the kelola perusahaan, penilaian terhadap kinerja of Directors, views on corporate governance
Company and Komite-Komite di bawah Dewan Komisaris, implementation, evaluation of the
the Group serta susunan dan perubahan komposisi performance of Committees under the Board
to maintain anggota Dewan Komisaris. of Commissioners, as well as the composition
business and changes in the composition of the Board
sustainability. of Commissioners.
PANDANGAN TERHADAP VIEW ON MACROECONOMIC
PERKEMBANGAN DEVELOPMENT AND NATIONAL
MAKROEKONOMI DAN INDUSTRI STEEL INDUSTRY
BAJA NASIONAL
Tahun 2023 dibuka dengan penuh harapan The dawn of 2023 brought hope, as it marked
karena menjadi tahun pertama tanpa the first year free of a pandemic, but what
status pandemi, akan tetapi yang terjadi followed was quite the opposite. Toward the
justru sebaliknya. Menuju sisa tahun 2023, remainder of 2023, global economic conditions
kondisi perekonomian global tetap masih remained far from a healthy recovery as
jauh dari kata pemulihan yang sehat karena various downside risks continued to impede
berbagai downside risks masih menghambat the economic growth of various countries,
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27
Dewan Komisaris telah menjalankan
peran pengawasan yang maksimal
terhadap kinerja Direksi di
tahun 2023. Akan hal itu, kami
mengapresiasi kegigihan dan
disiplin tinggi Direksi yang telah
mengimplementasikan berbagai
strategi dan inisiatif strategis secara
konsisten, serta sudah sejalan dengan
arahan dan masukan yang kami
sampaikan.
The Board of Commissioners has fully executed
its oversight role over the Board of Directors'
performance in 2023. In light of this, we deeply
appreciate the perseverance and high discipline
exhibited by the Board of Directors, who has
consistently implemented various strategies
and strategic initiatives in line with the
guidance and input we have provided.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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28 Laporan Dewan Komisaris The Board Of Commissioners' Report pertumbuhan ekonomi berbagai negara, terutama primarily due to increased borrowing costs, debt akibat peningkatan biaya pinjaman, beban utang, burdens, weak demand, and divergence in recovery lemahnya permintaan, serta divergensi pemulihan di among major economies worldwide. negara-negara besar di dunia. Dewan Komisaris melihat lanskap tantangan baru yang The Board of Commissioners believes that the new dihadapi perekonomian global di masa pascapandemi challenges confronting the global economy in the post- menjadi lebih kompleks terutama bagi negara-negara pandemic era are becoming more complex, particularly berkembang yang harus menanggung tingginya for developing countries, which must bear the high capital outflow sebagai dampak dari langkah kebijakan capital outflows caused by the US Fed and other major moneter higher for longer yang ditempuh The Fed AS developed countries' higher and longer monetary dan bank-bank sentral negara maju lainnya. Faktor policies. Another factor, the economic contraction lainnya, kontraksi ekonomi yang terjadi di negara-negara occurring in major economies due to soaring inflation maju akibat melambungnya inflasi dan penguatan and the strengthening of the US dollar, poses its dolar Amerika juga menimbulkan masalah tersendiri own problems for export-oriented Asian economies, bagi ekonomi Asia yang berorientasi ekspor, termasuk including Indonesia. Indonesia. Sejalan dengan kondisi tersebut, permintaan terhadap In response to these conditions, the demand for produk baja di berbagai kawasan pun dihadapkan steel products in various regions shows quite diverse dengan tren yang cukup beragam. Tiongkok yang trends. China, a major importer of semi-finished steel selama ini berperan sebagai importir baja setengah jadi from Indonesia, saw a decrease in demand in the dari Indonesia mencatatkan penurunan permintaan first half of 2023 as a result of the country's economic selama paruh pertama tahun 2023 dikarenakan kondisi slowdown caused by soaring public debt and sluggish ekonomi negara tersebut yang tengah mengalami manufacturing and property markets. On the production pelemahan akibat utang publik yang melonjak hingga side, several steel-producing countries decided to halt perlambatan manufaktur dan pasar properti yang masih production due to low market demand and global anti- terpuruk. Dari sisi produksi, beberapa negara penghasil dumping policies. baja memutuskan untuk menahan produksinya seiring dengan permintaan pasar yang masih lemah di tengah pemberlakukan kebijakan anti-dumping global. Di tengah berbagai guncangan global yang melanda, Despite the various global shocks, Indonesia is not Indonesia bukanlah satu-satunya negara yang the only country experiencing a decline in export mengalami penurunan kinerja ekspor baik pada performance, both in steel commodities and other goods. komoditas baja maupun barang lainnya. Walau Despite challenging and chaotic conditions, national dihadapkan dengan kondisi yang tidak mudah dan economic development remained robust and stable penuh kekacauan, perkembangan ekonomi nasional in 2023, with a growth rate of 5,05% year-on-year (yoy). sepanjang tahun 2023 masih tetap kuat dan stabil Indonesia's economic fundamentals remain resilient, dengan laju pertumbuhan sebesar 5,05% year-on-year supported by strong domestic demand, consumption, (yoy). Fundamental ekonomi Indonesia tetap resilien and investment, despite the global economy still being didukung oleh kuatnya permintaan domestik, konsumsi, in a weak position. dan investasi meskipun ekonomi global masih dalam posisi yang lemah. Dari sisi kinerja industri, seluruh kegiatan perdagangan In terms of industry performance, all national steel trade baja nasional dengan negara-negara mitra mengalami activities with partner countries experienced a decline, penurunan sehingga total ekspor besi dan baja (HS 72) resulting in total exports of iron and steel (HS 72) from Indonesia dibukukan senilai USD26,70 miliar di akhir Indonesia amounting to USD26.70 billion at the end 2023 atau turun 3,94% dibandingkan tahun sebelumnya. of 2023, a decrease of 3.94% compared to the previous Penurunan ekspor disebabkan karena penurunan harga year. The decline in exports is due to the decrease in Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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29 baja global yang dipicu permintaan yang mengalami global steel prices triggered by slowing demand due to perlambatan akibat kondisi geopolitik hingga laju inflasi geopolitical conditions and global inflation. global. Di tengah lemahnya permintaan global terhadap produk Amidst the weak global demand for Indonesian steel baja Indonesia, realisasi produksi baja nasional pada 2023 products, the realization of national steel production masih di bawah kebutuhan nasional, yaitu sebesar 14,4 in 2023 was still below national demand, at 14.4 million juta ton, padahal konsumsi baja nasional dibukukan tons, while national steel consumption was recorded mencapai 17,9 juta ton, meningkat 5% per Oktober at 17.9 million tons, an increase of 5% as of October 2023 jika dibanding dengan kebutuhan baja nasional di 2023 compared to the national steel demand in 2022. tahun 2022. Untuk menjaga keberlangsungan industri To sustain the national iron and steel industry, the besi dan baja nasional, Pemerintah mendorong para government encourages national steel producers to produsen baja nasional untuk meningkatkan kapasitas increase domestic steel production capacity so that produksi baja dalam negeri sehingga Indonesia tidak Indonesia no longer needs to import steel in the future. perlu lagi mengimpor baja di masa yang akan datang. PENILAIAN ATAS KINERJA DIREKSI DI ASSESSMENT OF THE BOARD OF TAHUN 2023 DIRECTORS' PERFORMANCE IN 2023 Dengan mempertimbangkan berbagai aspek yang Given the various aspects that occurred in 2023, terjadi di tahun 2023, mulai dari perkembangan from dynamic global and national macroeconomic makroekonomi global hingga nasional yang begitu developments to the challenges faced by the national dinamis, hingga tantangan yang dihadapi industri baja steel industry, the Board of Commissioners believes that nasional, maka Dewan Komisaris menilai Direksi telah the Board of Directors has demonstrated adeptness menunjukkan kepiawaian dalam menjalankan tugas in fulfilling their duties and obligations, effectively dan tanggung jawabnya serta mampu merespons navigating through diverse challenges and obstacles berbagai kendala dan hambatan dengan sangat baik throughout the entirety of 2023. sepanjang tahun 2023. Dalam memberikan penilaian yang objektif terhadap In providing an objective assessment of the Board of Direksi, Dewan Komisaris mengacu pada keberhasilan Directors, the Board of Commissioners refers to the Perseroan dalam mewujudkan target-target operasional Company's success in meeting operational and financial dan keuangan yang tercantum di dalam Rencana Kerja targets outlined in the Company's Annual Work and dan Anggaran Perusahaan (RKAP) Tahun 2023 versi Budget Plan (RKAP) for 2023, despite production revisi di tengah-tengah keterbatasan fasilitas produksi facility constraints, as well as the achievement of Key dan ketercapaian Indikator Pencapaian Kinerja (Key Performance Indicators (KPIs) set by the Ministry of Performance Indicators/”KPI”) Perseroan yang telah SOEs. ditetapkan oleh Kementerian BUMN RI. Berdasarkan hasil pengawasan yang telah kami lakukan Based on the careful and cautious supervision secara cermat dan penuh kehati-hatian pada seluruh conducted on all business aspects in 2023, the Board aspek kegiatan usaha di tahun 2023, Dewan Komisaris of Commissioners appreciates all the efforts shown by mengapresiasi segenap upaya yang telah ditunjukkan the Board of Directors has demonstrated its efforts to Direksi dalam upaya yang telah ditunjukkan Direksi maintain the company's financial performance and untuk mempertahankan kinerja keuangan perusahaan realize the targets set in the 2023 RKAP. Although some dan merealisasikan target-target yang telah di tetapkan of the 2023 RKAP targets have not been realized as dalam RKAP 2023. Meskipun beberapa target RKAP expected. 2023 belum dapat terealisasi sesuai harapan. Berkat implementasi strategi bisnis yang tepat, Thanks to the implementation of appropriate business Perseroan berhasil mempertahankan kinerja strategies, the Company has managed to maintain pendapatan dan EBITDA yang positif serta mampu positive revenue and EBITDA performance and has been merealisasikan target atas penjualan produk baja pasca able to achieve targets for sales of steel products post- insiden di pabrik HSM#1. Akibat dari kejadian tersebut, incident at the HSM#1 factory. As a result of this incident, produktivitas Perseroan menjadi tidak optimal sehingga the Company's productivity was suboptimal, leading angka penjualan produk baja mengalami penurunan to a decrease in steel product sales to only 1.37 million PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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30 Laporan Dewan Komisaris The Board Of Commissioners' Report menjadi sebanyak 1,37 juta ton. Kondisi ini berakibat tons. This condition had an impact on correcting the pada terkoreksinya profitabilitas Perseroan sehingga Company's profitability so that in 2023 it recorded a net pada tahun 2023 mencatatkan rugi bersih periode loss for the current period of USD131.65 million. berjalan sebesar USD131,65 juta. Dengan hasil akhir tersebut, kami menyambut baik With the final outcome, we welcome the response and respons dan tindaklanjut yang ditunjukkan Direksi follow-up shown by the Board of Directors to continue untuk terus menggali alternatif sumber pendapatan exploring alternative sources of revenue, including lainnya, di antaranya dengan mengoptimalkan fasilitas optimizing the functionality of HSM#1 facilities, tolling HSM#1 yang masih dapat berfungsi, kerja sama tolling slab cooperation, asset optimization, and stock. slab, optimalisasi aset, optimalisasi aset serta stock. Di Additionally, the Company directs all business units to samping itu, Perseroan juga mengarahkan seluruh continue efficiency strategies to reduce variable costs unit bisnis untuk melanjutkan strategi efisiensi and fixed costs while controlling operational burdens. guna menurunkan variable cost dan fixed cost serta mengendalikan beban operasional. Mewakili seluruh anggota Dewan Komisaris, pada On behalf of all members of the Board of Commissioners, kesempatan yang baik ini, kami sekaligus menyampaikan on this auspicious occasion, we also express pride in kebanggaan atas keberhasilan Perseroan dalam the Company's success in achieving several awards in meraih sejumlah penghargaan di tahun 2023, seperti 2023, such as the Public Body award in the Informative penghargaan Badan Publik dengan kategori Informatif category at the Public Information Disclosure Awards dalam Anugerah Keterbukaan Informasi Publik yang organized by the Central Information Commission (KIP). diselenggarakan oleh Komisi Informasi Pusat (KIP). This achievement demonstrates that the Company has Pencapaian ini menunjukkan bahwa Perseroan sudah optimally fulfilled the mandate of the Public Information secara optimal menjalankan amanat UU Keterbukaan Disclosure Act, considering that previously the Company Informasi Publik mengingat sebelumnya Perseroan was categorized as a Non-Informative Public Body. berada pada kategori Badan Publik Tidak Informatif. Setelah menjalankan peran pengawasan terhadap After supervising the performance of the Board of kinerja Direksi, Dewan Komisaris berharap tahun 2023 Directors, the Board of Commissioners hopes that 2023 dapat memberikan pembelajaran berharga bagi Direksi will provide valuable lessons for the Board of Directors, terutama dalam mengevaluasi aspek operasional especially in evaluating operational aspects and strategic dan berbagai inisiatif strategis yang belum efektif initiatives that have not effectively contributed to the berkontribusi bagi kemajuan bisnis Perseroan. Agar Company's business progress.. To restore profitability, dapat mengembalikan profitibilitas, Dewan Komisaris the Board of Commissioners believes the Board of berpendapat Direksi perlu menyegerakan langkah Directors needs to expedite the steps to improve the perbaikan pada pabrik HSM#1 sehingga dapat segera HSM#1 plant so that it can resume normal operations beroperasi normal kembali dan juga lebih meningkatkan promptly and also enhance supervision of subsidiaries pengawasan pada entitas anak untuk memastikan to ensure optimal contributions from each company. pemberian kontribusi yang optimal dari masing-masing perusahaan. PENGAWASAN DI DALAM PROSES SUPERVISION IN THE PROCESS OF PERUMUSAN DAN IMPLEMENTASI FORMULATING AND IMPLEMENTING STRATEGI STRATEGY Dewan Komisaris telah berupaya dengan sebaik- The Board of Commissioners has strived to perform baiknya dalam menjalankan fungsi pengawasan yang optimal supervisory functions over the implementation optimal atas implementasi strategi dan berbagai inisiatif of strategies and various strategic initiatives undertaken strategis yang ditempuh Direksi sepanjang tahun 2023. by the Board of Directors in 2023. As stated in the Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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31 Sesuai dalam batasan yang ditetapkan Anggaran Articles of Association, the Board of Commissioners has Dasar, Dewan Komisaris memiliki kewenangan untuk the authority to provide input and advice to the Board memberikan masukan dan saran kepada Direksi di of Directors in the process of developing plans, targets, dalam proses perumusan rencana, target, dan strategi and the Company's annual business strategies, which bisnis tahunan Perseroan yang kemudian dituangkan are then outlined in the 2023 RKAP and subsequent dalam RKAP 2023 dan revisinya. revisions. Sebagai organ pengawas, kami telah memastikan As a supervisory body, we have ensured that the bahwa usulan RKAP 2023 dan revisinya yang proposals for the 2023 RKAP and its revisions submitted disampaikan oleh Direksi telah mengakomodir masukan by the Board of Directors accommodated the input and dan saran yang diberikan Dewan Komisaris, serta advice given by the Board of Commissioners, as well as sudah mempertimbangkan kondisi makroekonomi, macroeconomic conditions and shareholder aspirations di samping juga tentunya memperhatikan aspirasi for 2023. pemegang saham untuk tahun 2023. Dalam perjalanannya, Dewan Komisaris dengan dibantu In its course, the Board of Commissioners, with the oleh komite pendukung di bawahnya mengawal secara assistance of its supporting committees, closely monitors ketat eksekusi dari setiap strategi yang sudah disepakati the execution of each strategy agreed upon at the start di awal tahun dan memastikan pelaksanaannya berada of the year, ensuring that implementation remains on di jalur yang tepat tanpa mengesampingkan kepatuhan track while adhering to applicable regulations. As a terhadap peraturan yang berlaku. Oleh karena itu, Dewan result, the Board of Commissioners meets jointly with Komisaris secara berkala mengadakan rapat gabungan the Board of Directors on a regular basis and reviews the bersama Direksi serta menelaah laporan realisasi RKAP Board of Directors' quarterly realization reports for the 2023 yang disampaikan per triwulan oleh Direksi. 2023 RKAP. Setelah melakukan diskusi intens bersama Direksi, After intensive discussions with the Board of Directors, Dewan Komisaris mengarahkan fokus utama the Board of Commissioners directs its main focus of pengawasannya pada pelaksanaan berbagai inisiatif supervision on the implementation of various strategic strategis dalam rangka menjaga keberlangsungan usaha initiatives to ensure business continuity and fulfill the (going concern) dan pemenuhan kewajiban Perseroan Company's obligations due in 2023. To intensify the yang jatuh tempo di tahun 2023. Agar proses monitoring monitoring process, the Board of Commissioners has also dapat berjalan lebih intens, Dewan Komisaris pun telah formed a Task Force Monitoring Team for the Settlement membentuk Tim Task Force Pengawasan Pelunasan of Tranche B Debt in 2023. The supervisory activities Utang Tranche B Tahun 2023. Aktivitas pengawasan we conduct are also tailored to the aspirations of the yang kami lakukan juga disesuaikan dengan aspirasi Dual-Colored Series A Shareholders, namely monitoring Pemegang Saham Seri A Dwiwarna, yaitu melakukan financial performance, production, commercial aspects pengawasan terhadap aspek kinerja keuangan, (logistics & sales marketing), strategic initiatives or produksi, komersial (logistik & sales marketing), inisiatif projects, corporate governance, human resources, and atau proyek strategis, tata kelola perusahaan, SDM, dan periodic risk management. manajemen risiko yang dilakukan secara periodik. Selain itu, Dewan Komisaris juga memberikan telaahan Furthermore, the Board of Commissioners assesses dan dukungan atas aksi korporasi yang belum ditetapkan and supports corporate actions not yet specified in the dalam RKAP 2023 serta aksi korporasi lainnya, antara lain 2023 RKAP, as well as other corporate actions such as pembentukan anak perusahaan baru serta memastikan the formation of new subsidiaries, and ensures that the proses recovery fasilitas pabrik HSM#1 berjalan sesuai process of recovering the HSM#1 plant facilities proceeds rencana agar keberlanjutan operasi Perseroan tidak as planned to avoid disruption to the Company's terganggu. Terkait kejadian ini, Dewan Komisaris juga operations. In relation to this incident, the Board of telah memberikan masukan mengenai perlunya reviu Commissioners has also expressed concern about the atas monitoring dan pengendalian fungsi produksi need for a review of the monitoring and control functions HSM#1. for HSM#1. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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32
Laporan Dewan Komisaris
The Board Of Commissioners' Report
Menurut pandangan Dewan Komisaris, seluruh langkah In the opinion of the Board of Commissioners, all strategic
strategis yang sudah dilakukan dan diupayakan steps taken and earnestly pursued by the Board of
dengan sungguh-sungguh oleh Direksi untuk menjaga Directors to maintain the Company's business continuity
kelangsungan usaha Perseroan telah berjalan dengan have been carried out well and have taken into account
baik serta sudah mempertimbangkan saran-saran the advice we have provided on various occasions, such
yang kami berikan di berbagai kesempatan, seperti as promoting massive efficiency in all operational and
mendorong efisiensi yang masif pada semua aspek business aspects, continuing the focus on business,
operasional maupun bisnis, melanjutkan fokus pada financial, and human resource restructuring, and
restrukturisasi bisnis, keuangan, dan Sumber Daya implementing various other transformative strategic
Manusia (SDM), serta menerapkan berbagai inisiatif initiatives involving the Company and the Krakatau Steel
strategis transformatif lainnya yang melibatkan Group.
Perseroan dan Krakatau Steel Group.
PEMBERIAN SARAN DAN REKOMENDASI PROVIDING ADVICE AND
KEPADA DIREKSI TAHUN 2023 RECOMMENDATIONS TO THE BOARD OF
DIRECTORS IN 2023
Pemberian nasihat dan arahan kepada Direksi Providing advice and guidance to the Board of Directors
merupakan bagian dari tugas dan tanggung jawab is part of the duties and responsibilities of the Board of
Dewan Komisaris. Maka dari itu sepanjang tahun 2023, Commissioners. Therefore, throughout the year 2023,
Dewan Komisaris telah memberikan sejumlah arahan the Board of Commissioners has provided a number
dan rekomendasi kepada Direksi terkait pengelolaan of directions and recommendations to the Board of
operasional dan finansial Perseroan, antara lain: Directors regarding the operational and financial
management of the Company, including:
1. Peningkatan kontrol terhadap entitas asosiasi dan 1. Enhancing control over associate entities and
anak perusahaan untuk meningkatkan kontribusi subsidiaries to increase consolidation contributions;
konsolidasi; 2. Encouraging increased supervision and monitoring
2. Mendorong peningkatan pengawasan dan of risks, especially regarding business development
pemantauan risiko terutama terhadap kegiatan activities;
pengembangan usaha; 3. Creating synergy within the sub-holding with its
3. Menciptakan sinergi subholding dengan anak-anak subsidiaries underneath;
perusahaan di bawahnya; 4. Establishing systems and cultures by enforcing
4. Membangun sistem dan budaya dengan rewards and punishments;
menegakkan reward dan punishment; 5. Ensuring that HR policies have a positive impact on
5. Memastikan kebijakan terkait SDM harus bisa improving performance effectiveness and efficiency;
memberikan dampak positif terhadap peningkatan 6. Digitalization and integration of data and
efektivitas kinerja dan efisiensi; information within the Company and the Krakatau
6. Digitalisasi dan integrasi data serta informasi di Steel Group environment;
internal Perseroan dan lingkungan Krakatau Steel 7. Emphasizing cautionary principles in making
Group; cooperation agreements to prevent weakening and/
7. Mengedepankan prinsip kehati-hatian dalam or harming the Company in the future;
membuat perjanjian kerja sama sehingga tidak 8. Expanding corporate expansion externally to seek
melemahkan dan/atau merugikan Perseroan di new business opportunities that will yield profits,
kemudian hari; and striving for additional revenues to prevent
8. Mengembangkan ekspansi korporasi ke luar untuk negative profit/loss.
mencari peluang-peluang usaha baru yang akan
memberikan keuntungan, serta mengupayakan
pendapatan-pendapatan lain sehingga Laba/Rugi
tidak negatif.
Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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33 Sementara terkait aspek operasional, Dewan Komisaris In terms of operational aspects, the Board of juga menekankan perlunya menerapkan inisiatif Commissioners emphasized the importance of keberlanjutan dalam hal efisiensi untuk meningkatkan implementing sustainability initiatives in terms of daya saing dan menekan kerugian, mengoptimalkan efficiency to improve competitiveness and mitigate inventory sehingga dapat mendukung cash flow, losses, optimizing inventory to support cash flow, optimalisasi fasilitas produksi pabrik yang tidak optimizing production facilities unaffected by the HSM#1 terdampak insiden HSM#1, mengupayakan percepatan incident, expediting the repair of the HSM#1 plant, and perbaikan kondisi pabrik HSM#1, serta melakukan mitigating risks to reduce incident impacts. mitigasi risiko untuk mengurangi dampak atas insiden. Dewan Komisaris menilai Direksi telah berupaya keras The Board of Commissioners evaluates that the Board dan bekerja dengan baik dalam melaksanakan seluruh of Directors has made strong efforts and worked well rekomendasi, masukan, dan arahan tersebut sehingga in implementing all of these recommendations, inputs, pada akhirnya Perseroan mampu mengatasi semua and directions, ultimately enabling the Company to tantangan yang dihadapi dan menutup tahun 2023 overcome all challenges and successfully close the year dengan baik. 2023. PANDANGAN ATAS PROSPEK USAHA VIEW ON THE BUSINESS PROSPECTS TAHUN 2024 YANG TELAH DISUSUN FOR THE YEAR 2024 AS FORMULATED BY DIREKSI THE BOARD OF DIRECTORS Perekonomian dunia pada tahun 2024 mendatang The global economy is expected to be overshadowed diperkirakan masih akan dibayangi dengan berbagai by a variety of global uncertainty conditions in 2024, kondisi ketidakpastian global mulai dari risiko including the risks of slowing economic growth in China pertumbuhan ekonomi Tiongkok dan Amerika Serikat and the United States (US), geopolitical tensions such as (AS) yang melemah, geopolitik perang Ukraina-Rusia the Ukraine-Russia war and the ongoing Palestine-Israel dan konflik Palestina-Israel yang belum berakhir, conflict, economic fragmentation, commodity price fragmentasi ekonomi, volatilitas harga komoditas, volatility, climate change threats, global manufacturing ancaman perubahan iklim, kontraksi PMI Manufaktur PMI contraction, and rising global oil prices. Meanwhile, global, serta meningkatnya harga minyak dunia. global financial markets expect the continuation of Sementara dari sisi pasar keuangan global, berlanjutnya higher and longer monetary policies to drive borrowing kebijakan moneter higher for longer juga diproyeksikan costs higher for an extended period of time, posing akan mendorong biaya pinjaman menjadi lebih mahal significant barriers to the world economy, which is dalam waktu lama sehingga menghadirkan hambatan already burdened with significant debts as a result of kuat bagi ekonomi dunia yang sudah terbebani oleh the pandemic. utang yang sudah cukup besar akibat pandemi. Di tengah perlambatan ekonomi global dengan In the midst of a global economic slowdown with dinamika yang masih sangat tinggi, kinerja still very high dynamics, the Indonesian economy is perekonomian Indonesia untuk tahun 2024 diprediksi expected to grow at a rate of 5% per year in 2024. The tetap tumbuh kuat pada kisaran 5% (yoy). Berlanjutnya ongoing national economic recovery is fueled by strong pemulihan ekonomi nasional ditopang oleh aktivitas domestic demand and high government spending permintaan domestik yang masih kuat dan tingginya to complete infrastructure projects on the National belanja Pemerintah untuk merampungkan proyek- Strategic Projects (PSN) list. proyek infrastruktur yang masuk dalam daftar Program Strategis Nasional (PSN). Sejalan dengan fundamental ekonomi nasional yang In line with the expected strong growth of the diprediksi tetap tumbuh kuat, Indonesia Iron and national economy, the Indonesia Iron and Steel Steel Industry Association (IISIA) memperikarakan Industry Association (IISIA) predicts that national steel angka konsumsi baja nasional pada tahun 2024 akan consumption in 2024 will reach 18.3 million tons, a 5.2% mencapai 18,3 juta ton atau tumbuh 5,2% mengikuti increase, continuing the trend of steel consumption tren pertumbuhan konsumsi baja sepanjang 2020-2023 growth during the 2020-2023 post-pandemic period. di masa pascapandemi. Pertumbuhan ini ditopang oleh This growth is being driven by a number of factors, berbagai kondisi yang menjadi pendorong permintaan including global steel growth, national economic growth, PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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34 Laporan Dewan Komisaris The Board Of Commissioners' Report baja antara lain pertumbuhan baja global, pertumbuhan government infrastructure spending, property sector ekonomi nasional, belanja infrastruktur pemerintah, growth, and growth in steel-consuming industries such pertumbuhan sektor properti, pertumbuhan sektor as automobiles, electronics, and household appliances. industri pengguna baja otomotif, elektronik, dan peralatan rumah tangga. Dengan mempertimbangkan berbagai peluang Given the various future opportunities and challenges, dan tantangan ke depan, Dewan Komisaris menilai the Board of Commissioners determines that the basic asumsi-asumsi dasar yang dibangun Direksi dalam assumptions made by the Board of Directors in setting menetapkan target-target tahun 2024 sebagaimana the targets for the year 2024 as outlined in the RKAP 2024 terangkum dalam RKAP 2024 cukup realistis dan are quite realistic and achievable, and are already aligned memungkinkan untuk diwujudkan serta sudah selaras with the Company's vision, mission, direction, and dengan visi, misi, arah dan tujuan Perseroan. Dewan objectives. The Board of Commissioners is committed to Komisaris berkomitmen akan terus mendukung dan continuing to support, accompany, advise, and provide mendampingi serta memberikan arahan dan masukan input to the Board of Directors as they become more kepada Direksi agar semakin piawai dalam memimpin adept at leading the Company's management in 2024. jalannya pengurusan Perseroan di tahun 2024. Kami We also fully support further restructuring strategies juga sepenuhnya mendukung strategi restrukturisasi in finance and business, which we believe will provide lanjutan dalam hal keuangan dan bisnis yang diyakini greater opportunities for the Company to strengthen akan membuka peluang yang lebih besar bagi Perseroan its financial position. On the other hand, the Board of untuk semakin menyehatkan keuangan perusahaan. Commissioners supports efforts to recover the HSM#1 Di sisi lain, Dewan Komisaris juga mendorong upaya facility, improve the performance of sub-holdings and recovery pada fasilitas HSM#1, peningkatan kinerja subsidiaries so that they contribute more significantly subholding dan Anak Perusahaan agar dapat to the Company's performance, maintain cost-cutting berkontribusi lebih besar dalam meningkatkan kinerja initiatives, and continue to optimize production facilities. Perseroan, serta mempertahankan inisiatif efisiensi biaya, serta menjaga tingkat optimalisasi fasilitas produksi. Namun demikian, belum stabilnya kondisi ekonomi However, the instability of global economic conditions global perlu menjadi perhatian tersendiri untuk requires special attention because it is a risk that selanjutnya menjadi hal yang perlu dimitigasi risikonya. needs to be mitigated. Recognizing the magnitude Menyadari beratnya tantangan ke depan yang dihadapi of the Company's future challenges, the Board of Perseroan, Dewan Komisaris berharap Direksi dan Commissioners hopes that the Board of Directors and seluruh jajaran manajemen tetap menunjukkan all levels of management will continue to demonstrate semangat, soliditas, produktivitas, dan integritas yang high spirits, solidarity, productivity, and integrity in their tinggi dalam bekerja sehingga target Perseroan untuk work so that the Company's goal of further improving its semakin meningkatkan kinerjanya dapat terlaksana performance can be met as outlined in the consolidated sesuai rencana sebagaimana tertuang dalam RKAP RKAP for the year 2024. Konsolidasi tahun 2024. Dengan memaksimalkan kekuatan dan potensi yang We believe that by maximizing its strengths and dimiliki, kami percaya Perseroan dapat bertumbuh potential, the Company will be able to grow even more lebih baik di masa mendatang. Dewan Komisaris pun effectively in the future. The Board of Commissioners, menaruh optimisme yang sama dengan Direksi bahwa similar to the Board of Directors, is optimistic that the profitabilitas maupun likuiditas Perseroan masih dapat Company's profitability and liquidity can be maintained dicapai (achievable) secara normal. Inisiatif-inisiatif normal operation. The Company's strategic initiatives for strategis Perseroan pada tahun 2024 dipandang sudah 2024 are deemed appropriate, realistic, and consistent cukup tepat, realistis, dan sesusai arahan Pemegang with the guidance of the Series A Dwiwarna Shareholders. Saham Seri A Dwiwarna. Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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35 PANDANGAN ATAS PRAKTIK TATA VIEW ON GOOD CORPORATE KELOLA PERUSAHAAN YANG BAIK GOVERNANCE PRACTICES Dewan Komisaris menjalankan fungsi pengawasan dan The Board of Commissioners undertakes supervisory pemberian nasihat kepada Direksi termasuk dalam and advisory functions to the Board of Directors, hal penerapan prinsip-prinsip Tata Kelola Perusahaan including about the implementation of the principles Yang Baik (Good Corporate Governance/”GCG”) karena of Good Corporate Governance (GCG), since the Board penerapan GCG yang konsisten diyakini sebagai salah believes that ensuring the consistent implementation satu kunci sukses Perseroan untuk meningkatkan value of GCG stands as a fundamental key to the Company's dan daya saing serta mempertahankan pertumbuhan success in elevating its value and competitiveness, bisnis pada jangka panjang. Sebagai perusahaan BUMN while also maintaining long-term business growth. As a terbuka, kami melihat penerapan GCG di Perseroan telah publicly listed state-owned enterprise, we perceive that memenuhi kaidah peraturan normatif dan perundang- the implementation of GCG within the Company has undangan yang berlaku dan perundang-undangan complied with the norms and regulations in force. The yang berlaku. Direksi dan seluruh organ GCG Perseroan Board of Directors and all corporate governance organs telah menjalankan tugas dan fungsinya secara efektif have effectively and efficiently carried out their duties dan eifisien demi terselenggaranya praktik bisnis and functions to ensure the practice of sound corporate korporasi yang sehat. business. Sepanjang tahun 2023, Dewan Komisaris telah Throughout the year 2023, the Board of Commissioners menyampaikan berbagai masukan dan arahan kepada has provided various inputs and guidance to the Board of Direksi terkait penerapan GCG baik melalui rapat-rapat Directors regarding the implementation of GCG, either rutin atau yang dituangkan dalam surat-surat terkait through regular meetings or through letters related rencana Tindakan Direksi. Secara periodik, kami juga to the Board of Directors' action plans. Periodically, menelaah laporan pelaksanaan GCG dan Manajemen we also review the reports on the implementation of Risiko yang disampaikan oleh Direksi serta memonitor GCG and risk management submitted by the Board of tindak lanjut atas seluruh rekomendasi perbaikan Directors and monitor the follow-up on all improvement yang telah disampaikan melalui berbagai mekanisme recommendations conveyed through various advisory pemberian nasihat ataupun di berbagai kesempatan mechanisms or during meetings with the Board of pertemuan dengan Direksi. Directors. Berdasarkan hasil telaah yang sudah dilakukan Based on the Board of Commissioners' review, with Dewan Komisaris dengan dibantu Komite Audit, the assistance of the Audit Committee, we believe kami berpendapat bahwa Perseroan telah that the Company has effectively implemented GCG mengimplementasikan GCG secara efektif pada seluruh in all business activities at all levels of the organization. kegiatan usaha yang dijalankan dan di semua tingkatan The high commitment to GCG is also reflected in the organisasi. Komitmen tinggi terhadap GCG juga seriousness of all organs within the Company, which terefleksi dari keseriusan seluruh organ di Perseroan have demonstrated consistency and discipline in yang telah menunjukkan konsistensi dan disiplin carrying out their duties without violating applicable tinggi dalam menjalankan tugas-tugasnya dengan rules and using the GCG Board Manual as a guideline in baik tanpa mengesampingkan aturan yang berlaku conducting business. dan menjadikan Board Manual GCG sebagai pedoman dalam berbisnis. Selain itu kami juga memberikan apresiasi kepada Furthermore, we extend our appreciation to the Board of Direksi atas segenap upaya dan berbagai inisiatif yang Directors for their consistent efforts and various initiatives telah ditunjukkan secara konsisten dalam rangka aimed at enhancing the quality of GCG implementation meningkatkan penerapan kualitas GCG dari tahun ke from year to year, as evidenced by improvements in GCG tahun yang salah satunya tercermin dari perbaikan and Risk Management through periodic assessments. terhadap penerapan GCG dan Manajemen Risiko melalui asesmen yang dilakukan secara periodik. Secara keseluruhan, Dewan Komisaris berpendapat Overall, the Board of Commissioners believes that the bahwa penerapan manajemen risiko, sistem Company's risk management, internal control systems, pengendalian internal, dan kode etik di lingkungan and code of ethics performed well this year. However, Perseroan telah berjalan dengan baik sepanjang tahun there is still room for improvement in some areas, ini. Kendati begitu, room of improvement atas beberapa which must be carefully considered and followed up hal tentunya tetap perlu diperhatikan dengan seksama by the Board of Directors to avoid potential risks that PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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The Board Of Commissioners' Report
dan ditindaklanjuti secara hati-hati oleh Direksi could cause financial losses or damage the Company's
untuk mencegah terjadinya potensi risiko yang dapat reputation in the future. it is imperative for the Board
menimbulkan kerugian finansial atau merusak citra of Directors to carefully consider and cautiously follow
Perseroan di kemudian hari. Penerapan manajemen up on potential risks to prevent financial losses or
risiko dan sistem pengendalian internal yang efektif damage to the Company's reputation in the future.
perlu diperhatikan terutama terkait inisiatif-inisiatif The implementation of effective risk management
strategis dan lini produksi utama. and internal control systems needs to be considered
especially in relation to strategic initiatives and key
production lines.
Kemudian dalam rangka menumbuhkan budaya Additionally, in order to foster a work culture based
kerja yang berlandaskan pada nilai-nilai inti AKHLAK on the core values of AKHLAK and in line with GCG
dan selaras dengan prinsip-prinsip GCG, Dewan principles, the Board of Commissioners directs the
Komisaris mengarahkan Direksi agar sesegera mungkin Board of Directors to promptly socialize the roadmap
menyosialisasikan roadmap penguatan implementasi for strengthening the implementation of GCG and risk
GCG dan Manajemen Risiko kepada seluruh insan management to all personnel within the Company
Perseroan secara khusus dan Krakatau Steel Group secara specifically and to the Krakatau Steel Group in general,
umum, supaya setiap individu memiliki pemahaman so that each individual has a more comprehensive
yang lebih komprehensif terkait penerapan Pedoman understanding of the implementation of the Integrated
Tata Kelola Terintegrasi dan Manajemen Risiko di Governance Guidelines and Risk Management within the
lingkungan Krakatau Steel Group, yang penyusunannya Krakatau Steel Group environment, prepared following
sudah mengikuti ketentuan Peraturan Menteri BUMN the provisions of the Ministry of SOE Regulation.
terkait.
Ke depannya, kami mendorong Direksi dan jajaran In the future, we encourage the Board of Directors and
manajemen agar dapat lebih memanfaatkan digitalisasi management to utilize digitization more effectively to
untuk mendukung terlaksananya implementasi GCG support the implementation of effective and efficient
dan manajemen risiko yang efektif dan efisien, baik untuk GCG and risk management, both to assist reporting
membantu aktivitas pelaporan guna meminimalkan activities to minimize human error risks, support
risiko human error, mendukung aktivitas monitoring real-time monitoring activities, and support analysis
agar dapat dilakukan secara real time, dan mendukung enabling the Board of Directors to take corrective action
analisis yang memungkinkan Direksi melakukan more quickly.
corrective action secara lebih cepat.
Dengan menerapkan berbagai upaya perbaikan By implementing various continuous improvement
berkelanjutan pada berbagai aspek GCG, Dewan efforts in various aspects of GCG, the Board of
Komisaris berharap Direksi dapat memimpin Commissioners hopes that the Board of Directors can
pengelolaan bisnis Perseroan dengan lebih baik demi lead the management of the Company's business better
terwujudnya Krakatau Steel Group sebagai BUMN bersih towards the realization of Krakatau Steel Group as a
berkelas dunia yang terus tumbuh menguntungkan clean, world-class SOE that continues to grow profitably
secara berkelanjutan. and sustainably.
PANDANGAN ATAS PENGELOLAAN VIEW ON WHISTLE BLOWING SYSTEM
WHISTLE BLOWING SYSTEM (WBS) (WBS) MANAGEMENT
Sebagai wujud penerapan tata kelola yang baik dan dalam As a manifestation of good governance practices and in
rangka mematuhi arahan Kementerian BUMN RI untuk compliance with the directives of the Indonesian Ministry
memberatas tindak korupsi atau fraud di lingkungan of State-Owned Enterprises to combat corruption or
BUMN, Dewan Komisaris menilai Direksi beserta fraud within SOEs, the Board of Commissioners evaluates
segenap manajemen telah menunjukkan kesungguhan that the Board of Directors along with the entire
dan konsistensi yang kuat dalam menciptakan management, have demonstrated strong commitment
lingkungan kerja yang bersih dan bertanggung jawab and consistency in creating a clean and responsible
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37 melalui penerapan Sistem Pelaporan Pelanggaran work environment through the implementation of the (Whistle Blowing System/”WBS”). Whistle Blowing System (WBS). Menyadari peran penting WBS untuk memerangi Recognizing the crucial role of the WBS in combating praktik bad corporate governance, Dewan Komisaris bad corporate governance practices, the Board of menilai keberadaan WBS di Perseroan sudah Commissioners assesses that the existence of the WBS menunjukkan efektivitas dan responsif yang baik in the Company has shown good effectiveness and sebagai sarana pelaporan untuk mendeteksi responsiveness as a reporting mechanism to detect fraud kecurangan dan pelanggaran atau dugaan pelanggaran and violations or alleged violations of GCG principles, terhadap prinsip-prinsip GCG, nilai-nilai etika dan ethical values, and applicable policies or procedures, kebijakan atau prosedur yang berlaku dengan didukung supported by credible evidence/data/information and oleh bukti/data/informasi pendukung yang dapat based on good intentions for the Company's interests. dipertanggungjawabkan serta berlandasakan pada itikad baik untuk kepentingan Perseroan. Sepanjang tahun 2023, Dewan Komisaris berpendapat Throughout the year 2023, the Board of Commissioners bahwa pengelolaan WBS Perseroan telah berlangsung believes that the management of the Company's WBS secara profesional dan independen yang dilakukan has been conducted professionally and independently by oleh pihak penanggung jawab yang telah ditugaskan the responsible parties assigned by the Board of Directors. Direksi. Dalam hal ini, Dewan Komisaris dengan In this regard, the Board of Commissioners, assisted by dibantu oleh Komite Audit turut berperan aktif dalam the Audit Committee, actively participates in overseeing mengawal pengelolaannya untuk memastikan seluruh its management to ensure that all complaints received laporan pengaduan yang masuk melalui sarana WBS through the WBS are responded to in accordance with telah ditanggapi sesuai prosedur internal yang berlaku the applicable internal procedures while prioritizing the dengan tetap mengedepankan kerahasiaan Pelapor. confidentiality of the whistleblowers. Berdasarkan laporan yang kami dapatkan dari Komite Based on the reports received from the Audit Committee, Audit, pada tahun 2023, WBS Perseroan telah menerima in 2023, the Company's WBS received a total of six sebanyak tiga laporan pengaduan dan semua laporan complaint reports, and all reports have been followed up tersebut telah ditindaklanjuti sesuai dengan prosedur in accordance with established procedures.. The Board yang telah ditetapkan. Dewan Komisaris menyambut of Commissioners welcomes the quick response from baik respons cepat dari Direksi dan manajemen dalam the Board of Directors and management in carefully menindaklanjuti seluruh laporan pengaduan yang following up on all complaint reports received to create masuk secara hati-hati demi terciptanya lingkungan a clean, ethical, and integrity-based work environment. kerja yang bersih, berakhlak, dan berintegritas. Pada kesempatan ini, Dewan Komisaris juga On this occasion, the Board of Commissioners also mengapresiasi berbagai inisiatif yang telah dilakukan appreciates the various initiatives undertaken by the Direksi untuk mencegah terjadinya praktik fraud di Board of Directors to prevent fraud practices in the Perseroan, di antaranya dengan menjalin komunikasi Company, including intensive communication with intensif bersama KPK sebagai salah satu langkah the Corruption Eradication Commission (KPK) as mitigasi risiko, serta melakukan sosialisasi WBS secara one of the risk mitigation measures and intensifying lebih intensif kepada seluruh karyawan dan stakeholders the socialization of the WBS with all employees and terkait mekanisme penyampaian laporan pelanggaran stakeholders regarding the effective mechanism for yang efektif melalui WBS. reporting violations through the WBS. Secara keseluruhan, Dewan Komisaris berpandangan Overall, the Board of Commissioners believes that the bahwa penerapan WBS di Perseroan telah berjalan implementation of the WBS in the Company has been dengan baik. Namun demikian, Dewan Komisaris tetap successful. However, the Board of Commissioners still memberikan arahan kepada Direksi agar ke depannya provides guidance to the Board of Directors to further kualitas penerapan WBS dapat lebih ditingkatkan lagi enhance the quality of WBS implementation in terms efektivitasnya baik dalam hal tindak lanjut laporan of both follow-up to reports and the firm commitment maupun komitmen pengenaan sanksi yang tegas to impose sanctions on the reported parties if proven terhadap pihak Terlapor apabila terbukti melakukan guilty, as well as by actively conducting continuous pelanggaran serta juga dengan melakukan sosialisasi socialization of the WBS with all employees and external WBS yang lebih aktif kepada seluruh karyawan maupun stakeholders. stakeholder eksternal secara berkesinambungan. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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PENILAIAN TERHADAP KINERJA KOMITE- ASSESSMENT OF PERFORMANCE OF
KOMITE DI BAWAH DEWAN KOMISARIS THE COMMITTEE UNDER THE BOARD OF
COMMISSIONERS
Dalam melaksanakan tugas dan tanggung jawab In fulfilling its supervisory role and responsibilities,
peran pengawasan, Dewan Komisaris dibantu oleh the Board of Commissioners is assisted by the
Komite Audit, Komite Pengembangan Usaha dan Audit Committee, the Business Development and
Pemantau Manajemen Risiko, serta Komite Nominasi Risk Management Monitoring Committee, and the
dan Remunerasi. Dalam memberikan penilaian kinerja Nomination and Remuneration Committee. In assessing
terhadap ketiga komite tersebut, Dewan Komisaris the performance of these three committees, the Board
telah menetapkan indikator utama yang wajib dipenuhi of Commissioners has established key indicators that
setidaknya mengacu pada Pelaksanaan Rapat Internal must be met, at least referring to the implementation
Komite dan Laporan Penugasan Komite. of Internal Committee Meetings and Committee
Assignment Reports.
Dengan berpedoman pada tolok ukur penilaian yang Guided by the existing assessment criteria, the Board
sudah ada, Dewan Komisaris menilai sepanjang tahun of Commissioners evaluates that throughout the year
2023, komite-komite tersebut telah menjalankan tugas 2023, these committees have effectively carried out their
dan tanggung jawab dalam mengawasi aspek-aspek duties and responsibilities in overseeing the operational
operasional dan strategis Perseroan dengan baik. and strategic aspects of the Company.
Komite Audit Audit Committee
Menurut penilaian Dewan Komisaris, Komite Audit According to the assessment of the Board of
telah melaksanakan tugas dan tanggung jawabnya Commissioners, the Audit Committee has performed its
dengan sangat baik di tahun 2023, antara lain meliputi duties and responsibilities very well in 2023, including
pembahasan Program Kerja Internal Audit dan Laporan discussing the Internal Audit Work Program and Audit
Hasil Audit dan Evaluasi bersama Internal Audit, Result and Evaluation Reports together with Internal
pembahasan audit atas laporan keuangan Perseroan Audit, discussing the audit of the Company's financial
tahun 2023, pembahasan Internal Control Memorandum statements for the year 2023, discussing Internal Control
dan PSA 62, monitoring tindak lanjut audit internal dan Memorandum and PSA 62, monitoring the follow-
eksternal, penelaahan kinerja keuangan, pembahasan up of internal and external audits, reviewing financial
perbaikan monitoring dan pengendalian internal performance, discussing improvements to monitoring
serta manajemen risiko pada mesin produksi HSM#1, and internal control as well as risk management
pembahasan penunjukan KAP untuk audit laporan on the HSM#1 production machine, discussing the
keuangan tahun 2023, telaah laporan pelaksanaan appointment of a Public Accountant Firm (KAP) for
GCG, pembahasan laporan pengendalian internal, the audit of the 2023 financial statements, reviewing
pembahasan inisiatif strategis dalam rangka the implementation of GCG, discussing internal control
restrukturisasi, pembahasan progress pelunasan reports, discussing strategic initiatives for restructuring,
Tranche B, pembahasan RKAP 2023 Revisi, rapat discussing the progress of Tranche B settlement,
koordinasi Komite Audit induk dan anak perusahaan, discussing the revised 2023 RKAP, coordinating meetings
serta pembahasan RKAP tahun 2024. Selain itu, Komite between the parent and subsidiary Audit Committees,
Audit juga telah melaksanakan telaah dan memberikan and discussing the 2024 RKAP. Additionally, the Audit
tanggapan aksi korporasi diluar RKAP 2023 yang Committee has also conducted reviews and provided
dilakukan Manajemen, memberikan masukan kepada feedback on corporate actions beyond the 2023 RKAP
Satuan Kerja Internal Audit (SKIA) atas kapabilitasnya carried out by management, and provided input to the
dalam rangka pelaksanaan audit internal. Internal Audit Work Unit (SKIA) regarding its capabilities
for internal audit implementation.
Seluruh pembahasan dan diskusi mengenai topik- All discussions and deliberations on the above topics
topik di atas dilakukan dalam rapat Komite Audit yang were conducted in Audit Committee meetings, which
sepanjang tahun 2023 telah terselenggara sebanyak 55 were held 55 times throughout 2023.
kali.
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Komite Pengembangan Usaha dan Business Development and Risk
Pemantau Manajemen Risiko Management Monitoring Committee
Pada tahun 2023, Dewan Komisaris juga mengapresiasi In 2023, the Board of Commissioners also appreciated
kinerja Komite Pengembangan Usaha dan Pemantau the performance of the Business Development and
Manajemen Risiko yang telah melaksanakan tugas dan Risk Management Monitoring Committee, which
tanggung jawabnya dengan baik, antara lain meliputi has effectively fulfilled its duties and responsibilities,
monitoring progress proyek dan insiatif strategis, including monitoring project and strategic initiative
monitoring kinerja keuangan, pembahasan inisiatif progress, financial performance monitoring, discussing
strategis dalam rangka restrukturisasi, pembahasan strategic initiatives for restructuring, discussing
progress pelunasan Utang Tranche B, pembahasan Tranche B debt settlement progress, discussing HSM#1
recovery HSM#1, pembahasan optimalisasi aset, recovery, discussing asset optimization, discussing risk
pembahasan implementasi manajemen risiko, telaah management implementation, reviewing the 2024
terhadap RKAP 2024, pembahasan RKAP 2023 Revisi, RKAP, discussing the revised 2023 RKAP, discussing
pembahasan laporan Environmental, Social, and Environmental, Social, and Governance (ESG) reports,
Governance (“ESG”), pembahasan uji tuntas dana discussing pension fund due diligence, discussing
pensiun, pembahasan tindakan-tindakan strategis strategic actions related to joint ventures and
terkait joint venture dan anak perusahaan yang subsidiaries requiring Board of Commissioners approval,
memerlukan persetujuan Dewan Komisaris, serta and additional tasks beyond the scope of existing Board
tugas-tugas tambahan dari Dewan Komisaris yang di of Commissioners' duties.
luar cakupan tugas organ Dewan Komisaris yang ada.
Seluruh pembahasan dan diskusi mengenai topik-topik All discussions and deliberations on the above topics
di atas dilakukan dalam rapat Komite Pengembangan were conducted in Business Development and Risk
Usaha dan Pemantau Manajemen Risiko yang sepanjang Management Monitoring Committee meetings, which
tahun 2023 telah terselenggara sebanyak 29 kali. were held 29 times throughout 2023.
Komite Nominasi dan Remunerasi The Nomination and Remuneration
Committee
Dewan Komisaris juga memberikan penilaian positif The Board of Commissioners also extends a positive
terhadap Komite Nominasi dan Remunerasi yang assessment to the Nomination and Remuneration
sepanjang tahun 2023 telah menjalankan aktivitas- Committee, which throughout the year 2023 has
aktivitasnya dengan sangat baik, di antaranya conducted its activities exceptionally well. These
melakukan telaah terhadap usulan talent BOD-1, activities include scrutinizing proposals for BOD-
mendukung pengawasan Dewan Komisaris khususnya 1 talent, supporting the oversight of the Board of
terkait pelaksanaan fungsi nominasi dengan melakukan Commissioners, particularly regarding the nomination
pendalaman terhadap calon Direksi dan Komisaris anak function, by delving into the candidates for Directors
perusahaan, menelaah perubahan struktur organisasi, and Commissioners of subsidiary companies, reviewing
melakukan pembahasan sistem nominasi dan organizational structure changes, discussing nomination
remunerasi, serta mendiskusikan usulan remunerasi. and remuneration systems, and deliberating on
remuneration proposals.
Seluruh pembahasan dan diskusi mengenai topik- All discussions and deliberations on the aforementioned
topik di atas dilakukan dalam rapat Komite Nominasi topics were conducted during the meetings of the
dan Remunerasi yang sepanjang tahun 2023 telah Nomination and Remuneration Committee, which
terselenggara sebanyak 23 kali. convened a total of 23 times throughout the year 2023.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Laporan Dewan Komisaris
The Board Of Commissioners' Report
PERUBAHAN KOMPOSISI ANGGOTA CHANGES IN THE COMPOSITION OF THE
DEWAN KOMISARIS BOARD OF COMMISSIONERS
Sampai dengan 31 Desember 2023 tidak ada perubahan As of December 31, 2023, there have been no changes
pada komposisi Dewan Komisaris. Komposisi Dewan in the composition of the Board of Commissioners. The
Komisaris masih sama seperti saat ditetapkan pada composition of the Board of Commissioners remains
Rapat Umum Pemegang Saham Luar Biasa Tahun 2023 the same as determined at the Extraordinary General
sebagai berikut: Meeting of Shareholders in 2023, as follows:
Nama Komisaris Saat Ini Jabatan Periode Jabatan
Name of current Commissioners Position Period of Office
Suhanto Komisaris Utama 2020 - 2025
President Commissioner
I Gusti Putu Suryawirawan Komisaris 2022 - 2027
Commissioner
Isfan Fajar Satryo Komisaris Independen 2023 - 2028
Independent Commissioner
David Pajung Komisaris Independen 2020 - 2025
Independent Commissioner
Tjuk Agus Minahasa Komisaris Independen 2022 - 2027
Independent Commissioner
Yudha Mediawan Komisaris 2023 - 2028
Commissioner
Diharapkan dapat meningkatkan peran aktif setiap It is hoped that each member of the Board of
anggota Dewan Komisaris dalam menjalankan fungsi Commissioners can increase their active role in
pengawasan dan pembinaan kepada manajemen carrying out supervisory and coaching functions for
Perseroan, sehingga kinerja Perseroan terus tumbuh the Company's management so that the Company's
berkelanjutan di masa mendatang. performance continues to grow sustainably in the future.
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APRESIASI APPRECIATION
Demikianlah kami sampaikan Laporan Pelaksanaan Thus, we present the Report on the Implementation of
Tugas Pengawasan Dewan Komisaris atas kinerja the Board of Commissioners' Supervisory Duties on the
dan pelaksanaan usaha Perseroan untuk tahun 2023. Performance and Implementation of the Company's
Menutup laporan ini izinkanlah Dewan Komisaris Business for 2023. Closing this report, allow the Board of
menyampaikan ungkapan terima kasih yang sebesar- Commissioners to express its deepest gratitude to the
besarnya kepada pemegang saham atas dukungan dan shareholders for the support and trust they have given.
kepercayaan yang telah diberikan. Apresiasi yang tinggi We also give high appreciation to the Board of Directors
juga kami berikan kepada Direksi beserta seluruh insan and all Company personnel for their hard work, loyalty,
Perseroan atas kerja keras, loyalitas, dan dedikasinya and dedication to the progress of the Company.
demi kemajuan Perseroan.
Dalam mengarungi perjalanan panjang menuju In navigating the long journey towards business
keberlanjutan bisnis, Dewan Komisaris berharap sinergi sustainability, the Board of Commissioners hopes
dan soliditas yang sudah terjalin erat dengan berbagai that the synergy and solidity that have been closely
pihak sampai dengan saat ini dapat terus ditingkatkan established with various parties up to now can continue
ke depannya agar Perseroan mampu memberikan nilai to be improved in the future so that the Company is able
tambah dan manfaat terbaik yang berkelanjutan bagi to provide added value and the best sustainable benefits
seluruh pemangku kepentingan di masa mendatang. for all stakeholders in the future.
Atas nama Dewan Komisaris,
On behalf of the Board of Commissioners,
Suhanto
Komisaris Utama
President Commissioner
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Dewan Komisaris
Board of Commissioners
03 02 01
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01. SUHANTO [Komisaris Utama | President Commissioner]
02. YUDHA MEDIAWAN [Komisaris | Commissioner]
03. ISFAN FAJAR SATRYO [Komisaris Independen | Independent Commissioner]
04. I GUSTI PUTU SURYAWIRAWAN [Komisaris | Commissioner]
05. DAVID PAJUNG [Komisaris Independen | Independent Commissioner]
06. TJUK AGUS MINAHASA [Komisaris Independen | Independent Commissioner]
06 05 04
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Laporan
Direksi [OJK D.1][GRI 2-22]
The Board of Directors Report
Para Pemegang Saham dan Pemangku Dear Shareholders and Stakeholders,
Dalam Kepentingan yang Terhormat,
menghadapi
tantangan Satu tahun yang menantang telah terlewati As we’ve passed the challenging year of 2023,
tersebut, Direksi dengan baik dan sudah merefleksikan we took a brief moment to reflect on the lessons
telah mengambil pembelajaran berharga bagi seluruh the year has taught us all here at Krakatau Steel.
langkah-langkah insan Perseroan. Meskipun belum dapat While we admit the shortfalls in our results, we
preventif yang memberikan hasil yang maksimal, kami tetap were still grateful that we effectively spent the
dibutuhkan bersyukur dapat menutup tahun ini dengan year with the right business strategy execution
untuk penuh usaha dan upaya melalui penerapan that has allowed the Company to overcome
memastikan strategi bisnis yang tepat sehingga Perseroan the numerous challenges that came one after
proses recovery mampu mengatasi berbagai tantangan another while remaining on the recovery path
operasional yang datang silih berganti dan bertahan di towards business sustainability in the future.
berjalan sesuai jalur pemulihan yang benar untuk meraih
target dan keberlanjutan bisnis di masa depan.
keberlangsungan
usaha pada Untuk menjelaskan dokumentasi perjalanan Let me, on behalf of my fellow Directors,
jangka panjang bisnis Perseroan sepanjang tahun ini, to elaborate on the Company’s journey
tidak terganggu. perkenankanlah saya mewakili jajaran Direksi throughout this year with our executive report
lainnya menyampaikan Laporan Pelaksanaan on our duties for the financial year ended
In the face of Tugas Direksi untuk tahun buku yang December 31, 2023. We had prepared this report
these challenges, berakhir pada 31 Desember 2023. Laporan not only to keep the Company’s regulatory
the Board ini disusun bukan hanya sebagai wujud compliance, but also as a form of our collective
of Directors kepatuhan Perseroan terhadap perundang- accountabilities as the Company’s Board of
has taken the undangan yang berlaku namun juga menjadi Directors to the shareholders for the execution
necessary bentuk pertanggungjawaban Direksi kepada of the Company’s strategies, work programs,
preventive pemegang saham atas pelaksanaan strategi and how we delivered against each at the end
measures to dan program kerja Perseroan serta realisasinya of the year.
ensure that di akhir tahun.
the operational
recovery process
is on target and
the long-term
sustainability of
the business is
not disrupted.
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45
Tahun 2023 masih menjadi tahun
yang menantang bagi Perseroan
di tengah kondisi pelemahan
ekonomi global yang semakin nyata.
Dalam mengantisipasi berbagai
tantangan dan potensi risiko
yang datang menghampiri, kami
telah menerapkan serangkaian
kebijakan strategis dan melanjutkan
program restrukturisasi lanjutan
agar Perseroan mampu tumbuh
dan berkembang secara
berkesinambungan.
2023 was a difficult year for the Company, as
global economic weakness became more
apparent. In anticipation of the numerous
difficulties and risks that may arise, we have
developed a series of strategic policies and are
continuing with our ongoing restructuring
program to ensure that the Company can grow
and develop sustainably.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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46 Laporan Direksi The Board of Directors Report PERKEMBANGAN MAKROEKONOMI TRENDS OF GLOBAL AND DOMESTIC GLOBAL DAN NASIONAL, SERTA KINERJA MACROECONOMY AND PERFORMANCE INDUSTRI BAJA TAHUN 2023 OF THE STEEL INDUSTRY IN 2023 Ekonomi Nasional Tetap Berdaya Tahan The National Economy Remained Kuat di Tengah Ketidakpastian Ekonomi Resilient Amidst Persistently High Global Global yang Masih Tinggi Economic Uncertainty Perekonomian global kembali tumbuh melambat di The global economy further slowed in 2023 as growth tahun 2023 dengan divergensi pertumbuhan antar- divergence between countries continued to widen negara yang semakin melebar. Hal ini terjadi karena fase inevitably. The underlying cause of such economic pemulihan selepas pandemi yang dialami oleh setiap setback was that the post-pandemic recovery phase negara sangat beragam tergantung dari kekuatan ruang within countries around the globe varied greatly fiskal yang dimiliki. Dari negara maju, Amerika Serikat depending on the fiscal space and strength that each (AS) berhasil membuktikan kekuatannya untuk bangkit had. Of the more developed economies, the United States dari hantaman pandemi dengan laju pertumbuhan (US) proved able to quickly recover from the pandemic’s sebesar 2,5% (yoy) selama 2023. Sebaliknya, Tiongkok impacts with an economic growth of 2.5% (yoy) this yang juga merupakan negara dengan perekonomian year. Quite the opposite, China, another economic terbesar di dunia justru masih menunjukkan kerapuhan powerhouse, showed fragility albeit the diminishing walau pandemi telah berakhir karena terimbas oleh pandemic as the country was still grappling with issues beberapa faktor seperti kondisi tenaga kerja yang of the less recent years such as aging workforce, slower menua, permintaan domestik yang lebih lambat, dan domestic demand, and the persistent real estate crisis. krisis yang sedang berlangsung di sektor real estate. Selain Tiongkok, dua negara lainnya yang juga menjadi Two other economic powerhouses than China that had tumpuan ekonomi dunia dan tergabung di dalam long sustained the world economy while also members G7, yaitu Inggris dan Jepang, turut menghadapi of the G7, England and Japan, also suffered from pelemahan ekonomi dan bahkan mengalami resesi di economic calamity that both even slid into recession this tahun 2023. Jepang yang selama ini bertahan sebagai year. Japan was forced to give up its long-held position negara dengan perekonomian terbesar ketiga di as the world’s third largest economy to Germany albeit dunia, kini harus kehilangan posisinya digantikan oleh the latter being under equally great economic pressure. Jerman yang sejatinya juga tengah mengalami tekanan ekonomi hebat. Selain berhadapan dengan gap pertumbuhan antar- Another issue to global economy besides the widening negara yang tidak seimbang, perekonomian dunia juga gaps in growth between countries was the series of dihadapkan dengan serangkaian global shocks seperti global shocks where tightening liquidity policies in kombinasi kebijakan pengetatan likuiditas di berbagai various countries combined with the persistent Russian- negara, meningkatnya tensi geopolitik Rusia-Ukraina Ukrainian geopolitical tension that was even worsened yang baru-baru ini diperparah dengan munculnya by the more recent conflict that erupted in the Middle konflik Timur Tengah, hingga faktor perubahan iklim East, and other unavoidable factors of climate changes yang tidak terhindarkan salah satunya fenomena El such as the El Nino phenomenon that caused the prices Nino yang membawa dampak terhadap pergerakan of global commodity to fluctuate. harga komoditas global. Perlambatan ekonomi global juga ditunjukkan Further pointing to the global economic slowdown was dari aktivitas manufaktur sebagian besar the manufacturing contraction seen in of most G-20 negara-negara G-20 dan ASEAN-6 yang masih and ASEAN-6 countries as shown by Manufacturing mengalami kontraksi dengan skor Purchasing Purchasing Manager’s Index (PMI) scores that fell Manager’s Index (PMI) Manufaktur di bawah 50. below 50. Indonesia resisted that slowing trend as Sementara Indonesia justru menunjukkan ritme kinerja its Manufacturing PMI score for the December 2023 yang sebaliknya dengan skor PMI Manufaktur periode period scored 52.5. This was a 0.5 point higher figure Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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47 Desember 2023 sebesar 52,5. Angka ini meningkat 0,5 compared to what the country had achieved a month poin jika dibandingkan dengan capaian November earlier at 51.7. This achievement shows that the domestic 2023 yang berada pada level 51,7. Pencapaian Ini manufacturing sector continued on positive trajectory menunjukkan bahwa kondisi sektor manufaktur despite weaker global demand. domestik terus membaik meskipun permintaan global sedang melemah. Tetap kuatnya aktivitas manufaktur dalam negeri The comparatively strong domestic manufacturing semakin mempertegas persepsi positif terhadap kinerja activity further confirmed the positive perception perekonomian Indonesia yang konsisten mencatatkan towards the Indonesia’s economy that has shown perbaikan sejak pandemi berakhir. Secara keseluruhan constant improvements since the pandemic ended. selama 2023, ekonomi Indonesia mampu tumbuh Over the course of 2023, Indonesia saw a solid economic solid sebesar 5,05% (yoy) dan laju inflasi domestik growth of 5.05% (yoy) with a manageably lower inflation terkendali di level 2,61%. Fundamental ekonomi of 2.61%. The nations’ comparatively shock-resilient nasional yang relatif resilien dari rentetan badai global economic fundamentals were buoyed by key factors, didukung oleh tingginya permintaan domestik dan from high domestic demand, increased visits of foreign meningkatnya kunjungan wisatawan mancanegara tourist visits in the post pandemic era, to the imminent di masa pascapandemi, hingga persiapan pemilihan election year that also contributed positively. umum (pemilu) yang juga berkontribusi positif dalam menopang perekonomian nasional. Ekosistem perekonomian Indonesia yang beradaya tahan The strong resilience of the Indonesian economic kuat sebagaimana dapat dilihat dari stabilitas nilai tukar ecosystem as seen in the stability of the Rupiah against Rupiah terhadap US Dollar sepanjang tahun 2023 dapat the US Dollar throughout 2023 was possible thanks tercapai berkat sinergi dan bauran kebijakan yang tepat largely to synergy and proper and responsive policy dan responsif antara Pemerintah dan Bank Indonesia mix between the Government and Bank Indonesia (BI). (BI). Di tengah dinamika global yang terjadi, Anggaran Amidst the recent global dynamics, the State Revenue Pendapatan dan Belanja Negara (APBN) melalui belanja and Expenditure Budget (APBN) proved to be an negara juga berhasil menjalankan perannya sebagai effective shock absorber that kept economic stability shock absorber untuk menjaga stabilisasi ekonomi dari from the possible further consequences of the abrupt berbagai guncangan global yang terjadi. global shocks. Dinamika Industri Baja Steel Industry Dynamics Industri baja ASEAN bersepakat untuk melindungi pasar The ASEAN steel industry has agreed to protect regional regional dari praktik pasar yang tidak adil, terutama markets from unfair market practices, especially from the dari membanjirnya produk impor dengan harga yang flood of low-priced imported products. On an effective rendah. Dengan menerapkan kebijakan anti-dumping, anti-dumping policy, steel demand in the ASEAN angka permintaan baja di kawasan ASEAN diperkirakan region was estimated to reach 77.9 million tonnes, an mencapai 77,9 juta ton, meningkat 3,5 juta ton dari increase of 3.5 million tonnes from the demand in 2022 kebutuhan 2022 yang sebesar 75,3 juta ton. Sedangkan at 75.3 million tonnes. Alas, total steel production still fell total produksi baja terlihat belum dapat memenuhi short of demand quota at the ASEAN level, with a total kuota permintaan di tingkat ASEAN, yakni hanya sebesar production of only 58.5 million tons. 58,5 juta ton. Selama paruh pertama tahun 2023, permintaan produk The first half of 2023 saw diverse trends of demand for baja di berbagai kawasan global dihadapkan dengan steel products in various regions globally. Steel demand tren yang cukup beragam. Permintaan baja di Tiongkok in China was flat or tended to fluctuate much less. cenderung datar atau tidak mengalami gejolak yang Meanwhile, from the European Union (EU), steel demand berarti. Sementara dari kawasan Uni Eropa (UE), has not yet fully recovered due to the lingering impacts permintaan baja masih belum pulih karena terimbas of the Russia-Ukraine war and the high rate path policies. oleh perang Rusia-Ukraina dan kebijakan suku bunga Further, a declining trend was seen in its American tinggi. Kemudian berdasarkan data sensus awal dari counterparts, where based on preliminary census data American Iron and Steel Institute (AISI), nilai impor baja released by the American Iron and Steel Institute (AISI), yang dilakukan Amerika Serikat (AS) pada bulan Juli the United States imported 2,370 thousand net tons (NT) 2023 adalah sebanyak 2.370 ribu net ton (NT), turun 15,2% in July 2023, down 15.2% compared to June 2023. dibandingkan dengan bulan Juni 2023. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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48 Laporan Direksi The Board of Directors Report Selama semester I 2023. produk baja kasar global In the first half of 2023, global crude steel products mencatatkan penurunan sekitar 1,1% jika dibandingkan recorded a decline of around 1.1% from the previous dengan periode yang sama di tahun 2022. Penurunan year’s corresponding period. This was due to a drop in ini terjadi karena volume produksi baja di kawasan UE steel production in the EU and US, and to a large extent, dan AS mengalami penurunan, serta kondisi ekonomi to the economic pressure China currently had, especially Tiongkok yang juga sedang mengalami tekanan given its long-held position as the world’s main steel padahal selama ini posisinya berperan besar sebagai consumer that would normally absorb more than 50% of konsumen baja utama dunia yang menyerap lebih dari global consumption. 50% konsumsi global. Sejalan dengan menurunnya angka permintaan In line with the decline in demand for steel at both baja di tingkat regional maupun global, Badan Pusat regional and global levels, the Indonesian Central Statistik (BPS) Indonesia melaporkan nilai ekspor besi Statistics Agency (BPS) reported that the amount of iron dan baja (HS 72) sepanjang tahun 2023 mengalami and steel exports (HS 72) throughout 2023 decreased by penurunan 3,94% menjadi senilai USD26,70 miliar dari 3.94% to USD26.70 billion from USD28.48 billion in 2022. USD28,48 miliar pada 2022. Mengikuti tren tahun-tahun As was the previous years’ trends, China remained the sebelumnya, Tiongkok tetap menjadi negara tujuan largest export destination for steel products for Indonesia ekspor produk baja terbesar bagi Indonesia dengan nilai with a total amount of export reaching USD18.34 billion mencapai USD18,34 miliar atau sekitar 68,67% dari total or accounting for around 68.67% of total exports of this ekspor komoditas tersebut di tahun 2023. commodity in 2023. Dalam menghadapi lemahnya permintaan pasar In the face of weak market demand for steel products, terhadap produk baja, IISIA tetap optimis permintaan IISIA was optimist that steel demand would grow at 5% baja nasional dapat tumbuh 5% (yoy) menjadi 17,9 juta (yoy) to 17.9 million tons in 2023. Growth in the nation’s ton di tahun 2023. Pertumbuhan kinerja industri besi dan iron and steel industry remained high, driven by the baja nasional tetap tinggi ditopang oleh berlanjutnya continuation of strategic infrastructure projects and the proyek-proyek infrastruktur strategis dan meningkatnya large increase in demand for steel for the new Indonesian permintaan baja yang besar untuk megaproyek Ibu Capital City (IKN) megaproject in Kalimantan. Kota Nusantara (IKN) di Kalimantan. PERAN DIREKSI DALAM MERUMUSKAN OUR ROLE IN FORMULATING STRATEGIES STRATEGI DAN KEBIJAKAN STRATEGIS AND STRATEGIC POLICIES AS WELL AS SERTA UPAYA UNTUK MEMASTIKAN EFFORTS TO ENSURE PROPER STRATEGY PENERAPANNYA BERJALAN DENGAN EXECUTION BAIK Sebagai pucuk pimpinan tertinggi, Direksi bertanggung As the highest corporate leaders, we are fully responsible jawab penuh dalam menyusun strategi dan kebijakan for formulating the Company’s strategy and strategic strategis perusahaan yang selanjutnya dituangkan policies. In 2023 we outlined the strategy and strategic dalam Rencana Kerja dan Anggaran Perusahaan (RKAP) policies n the Company’s 2023 Work Plan and Tahun 2023. Penyusunan RKAP tersebut senantiasa Budget (RKAP). We had prepared the RKAP with due mempertimbangkan berbagai faktor seperti kondisi consideration on various factors such as macroeconomic makroekonomi, tantangan dan peluang yang dihadapi conditions, challenges and opportunities in the industri baja, kesiapan kapasitas internal, persaingan steel industry, internal capacity readiness, market pasar, aspirasi pemegang saham serta mengacu pada competition, shareholder aspirations and by always Rencana Jangka Panjang Perusahaan (RJPP). referring to the Company’s Long Term Plan (RJPP). Selama proses penyusunan RKAP 2023 berlangsung, We kept all relevant functions – marketing, operations, kami selalu melibatkan seluruh fungsi di Perseroan and supporting units - engaged in the process of baik di bidang pemasaran, operasional, ataupun fungsi preparing the 2023 RKAP that allowed us to have a more support lainnya agar alur pembahasan menjadi lebih comprehensive series of discussions out of which we komprehensif sehingga dapat dihasilkan target-target eventually came up with achievable 2023 RKAP targets Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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RKAP 2023 yang relevan untuk dikejar dan tentunya to push the Company’s growth. The formulation of the
mampu mendorong pertumbuhan kinerja Perseroan. 2023 RKAP, as a result of collective thinking between
Rumusan RKAP 2023 yang merupakan hasil dari the Board of Directors and Management, had been
pemikiran bersama antara Direksi dan Manajemen submitted to the Board of Commissioners who then
telah disampaikan kepada Dewan Komisaris dan telah gave its approval to it as the Company’s annual work
mendapatkan persetujuan untuk dijadikan sebagai guidance.
panduan kerja tahunan Perseroan.
Selain bertanggung jawab atas perumusan RKAP 2023, Our other key responsibility than the formulation of the
Direksi juga memiliki peran yang sangat strategis untuk 2023 RKAP was to ensure ensuring that the Company’s
memastikan strategi Perseroan telah dilaksanakan strategy was executed according to plan. We were
sesuai rencana. Aktivitas monitoring tersebut dilakukan monitoring the strategy execution by holding a least one
secara rutin melalui pelaksanaan rapat koordinasi coordination meeting in a week with business units in
bersama unit-unit bisnis minimal satu kali setiap addition to a series of joint meetings with subsidiaries
minggu atau juga dengan mengadakan rapat bersama or subholdings attended by the Board of Directors of
anak perusahaan atau subholding yang turut dihadiri Subsidiaries, including the Vice President (“VP”) and
oleh seluruh Direksi Anak Perusahaan, termasuk Vice related managers. .
President (“VP”) dan manager terkait.
Melalui keterlibatan aktif Direksi di dalam setiap proses Through our active involvement in each and every
bisnis Perseroan, maka kami memiliki kesempatan business process across the Company, we were able to
untuk mengetahui permasalahan atau isu-isu utama locate key issues or other issues faced by the employees
yang dihadapi karyawan di lapangan dengan lebih on-the ground more quickly, which then enabled us to
cepat sehingga memungkinkan kami untuk dapat immediately give direction and feedback while taking
memberikan arahan dan umpan balik serta mengambil proper measures to keep strategy execution aligned
langkah cepat dan tepat dalam menyelaraskan eksekusi with business and market conditions of the current year.
strategi dengan kondisi bisnis dan pasar di tahun
berjalan.
STRATEGI DAN KEBIJAKAN STRATEGIS STRATEGY AND STRATEGIC POLICIES IN
TAHUN 2023 2023
Pada tahun 2023, Direksi dan segenap manajemen In 2023, we worked hard with the management
beserta karyawan telah bekerja keras menavigasi and employees to navigate the various landscape of
berbagai lanskap tantangan yang dihadapi untuk challenges encountered so as to build stronger business
membangun fundamental bisnis yang semakin kokoh, fundamentals with maintained sustainability while
dengan sustainability yang terjaga, dan mendorong encouraging value creation. In general, the Company has
terciptanya value creation. Secara umum, Perseroan proceeded with its transformation strategy or programs
tetap meneruskan strategi atau program transformasi it initiated back in 2020 with consistent focus on certain
yang sudah dijalankan secara konsisten sejak tahun key corporate matters, such as asset optimization,
2020 yang berfokus pada beberapa hal utama, seperti core business improvements, cost efficiency, and the
optimalisasi aset, perbaikan bisnis inti, efisiensi biaya, continuation of cooperation with strategic partners on
serta meneruskan kerja sama dengan mitra strategis the development of flat products and long products.
terkait pengembangan flat product dan long product.
Khusus untuk tahun 2023, setidaknya terdapat 5 (lima) In this particular year 2023, we were working on at least
prioritas strategis yang dijalankan Perseroan untuk 5 (five) strategic priorities as an effort to strengthen
memperkuat daya saingnya dalam menghadapi the Company’s competitiveness in facing business
persaingan usaha dengan produk baja impor, antara competition with imported steel products, including:
lain:
1. Mendorong Pemerintah untuk menerapkan neraca 1. Encouraging the Government to apply a balance
komoditas industri besi dan baja. Dengan adanya sheet for the iron and steel industry. It was expected
neraca komoditas ini diharapkan dapat menjadi that the balance sheet of iron and steel could become
acuan dalam memberikan keputusan izin impor a reference in providing import permit decisions
dan pemberian izin investasi sehingga investasi and granting investment permits to ensure proper
dapat dilakukan secara tepat untuk menghindari investments while avoiding excess capacity;
terjadinya kelebihan kapasitas;
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2. Mendorong Pemerintah untuk penerapan trade 2. Encouraging the Government to implement trade
remedies atas produk impor yang terindikasi remedies for imported products that were indicated
perdagangan tidak sehat, seperti kebijakan Bea as unhealthy trade, such as Anti-Dumping Duties
Masuk Anti-Dumping (BMAD) dan Bea Masuk (BMAD) and Safeguard Measures Import Duties
Tindakan Pengamanan (BMTP); (BMTP);
3. Mendorong peningkatan efektivitas program 3. Encouraging enhanced effectiveness of the
P3DN dan subsitusi impor melalui peningkatan P3DN and import substitution programs through
pengawasan dan pemberian sanksi tegas serta increasing supervision and providing strict sanctions
melibatkan industri baja nasional sejak tahap as well as involving the national steel industry from
perancangan dalam proyek-proyek strategis the design stage in national strategic projects;
nasional; 4. Encouraging the Government to monitor the
4. Mendorong Pemerintah dalam pengawasan implementation of SNI, especially for imported
implementasi SNI terutama untuk produk impor products to ensure it function effectively as a non-
agar dapat berfungsi efektif sebagai non-tarif barrier tariff barrier and minimize the potential for SNI
serta meminimalisir potensi pelanggaran SNI yang violations that could otherwise harm the national
dapat merugikan industri baja nasional; dan steel industry; And
5. Menjalin kerja sama dengan beberapa mitra 5. Collaborating with several strategic partners
strategis untuk memperkuat sektor hulu dan hilir to strengthen the Company’s upstream and
Perseroan, baik di segmen flat product maupun downstream sectors, both in the flat product and
long product. long product segments.
Dalam mengimplementasikan seluruh strategi di We were strictly monitoring the execution of the above
atas dan berbagai inisiatif yang mengikutinya, Direksi strategies and the various initiatives therein through
melakukan monitoring ketat melalui mekanisme rapat intensive meetings and discussion mechanisms
dan diskusi yang intensif bersama dengan unit kerja together with related work units or functions to ensure
atau fungsi terkait untuk memastikan bahwa seluruh that all strategies set at the beginning of the year
strategi yang ditetapkan di awal tahun masih relevan remained relevant to the current conditions. Apart
dengan kondisi yang berlangsung. Selain melalui rapat, from meetings, we also monitored the effectiveness of
kami juga memantau efektivitas dari implementasi the implementation of each strategy through progress
setiap strategi yang dijalankan melalui laporan progress reports on performance achievements submitted by
pencapaian kinerja yang disampaikan oleh tiap-tiap each of the business units.
unit bisnis.
KINERJA PERSEROAN TAHUN 2023 COMPANY PERFORMANCE IN 2023
Perbandingan Target dan Realisasi Comparison of Target and Realization in
Tahun 2023 2023
Performa keuangan Perseroan secara konsolidasian di The Company’s consolidated financial performance
tahun ini tidak lebih baik dari 2022 karena terjadinya this year was better than 2022 due to a fire incident at
insiden kebakaran di fasilitas pabrik HSM#1 sehingga the HSM#1 factory facility which forced operations to
berdampak pada terhentinya kegiatan operasional stop for the rest of the year. In facing these challenges,
khusus di area tersebut selama sisa tahun berjalan. we implemented a series of strategies and taken the
Dalam menghadapi tantangan tersebut, Direksi telah necessary preventive steps to ensure that the operational
menerapkan serangkaian strategi dan mengambil recovery process runs according to targets and that
langkah-langkah preventif yang dibutuhkan untuk long-term business continuity is not disrupted.
memastikan proses recovery operasional berjalan
sesuai target dan keberlangsungan usaha pada jangka
panjang tidak terganggu.
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51 Dari sisi operasional, keterbatassn pasokan produksi baja From the operational side, The supply of steel production pasca insiden di Pabrik HSM#1 berpengaruh terhadap after the HSM#1 Plant incident has quite reduced the capaian volume penjualan baja yang pada tahun 2023 volume of steel sales, which in 2023 was only recorded at sebesar 1.374.060 ton, turun 32% (yoy) dari posisi tahun 1,374,060 tonnes, down 32% (yoy) from last year’s position lalu yang mencapai 2.021.869 ton. of 2,021,869 tonnes. Penurunan dari sisi volume baja maupun harga jual The overall decline in steel volume and selling prices produk baja selama 2023 secara keseluruhan berdampak of steel products during 2023 led to a decrease in pada menurunnya pendapatan neto Perseroan menjadi the Company’s net income which was recorded at sebesar USD1.453,97 juta, turun 35% dari USD2.238,53 juta USD1,453.97 million, down 35% from USD2,238.53 million di tahun sebelumnya. Dari sisi bottom lines, profitabilitas in the previous year. In terms of the bottom line, the Perseroan pun menunjukkan kinerja yang belum sesuai Company's profitability also showed a performance that harapan dengan realisasi rugi bersih periode berjalan did not meet expectations with the realization of a net sebesar USD131,65 juta setelah sempat mencetak loss for the period of USD131.65 million after achieved a laba bersih tahun berjalan senilai USD22,64 juta di net profit for the year of USD22.64 million in 2022. The 2022. Terkoreksinya laba bersih Perseroan di tahun ini Company’s corrected net profit corresponds to the still sejalan dengan kondisi permintaan pasar baja domestik challenging and weak domestic steel market demand, yang masih challenging dan menunjukkan pelemahan leading to the Company having a lower selling price sehingga harga jual komposit baja milik Perseroan steel composite of around 15% compared to the previous mengalami penurunan sekitar 15% jika dibandingkan period. periode sebelumnya. Terlepas dari hasil akhir yang belum dapat memenuhi Despite the final outcome falling short of meeting the target kinerja yang diharapkan, Direksi tetap bersyukur expected performance targets, the Board remains dengan diraihnya beberapa penghargaan bergengsi grateful for the attainment of several prestigious awards yang diterima Perseroan di tahun 2023, di antaranya received by the Company in 2023, including the award penghargaan sebagai Badan Publik Dengan Kategori as a Public Body in the Informative Category at the 2023 Informatif dalam Anugerah Keterbukaan Informasi Public Information Disclosure Awards. Publik 2023. Tantangan dan Kendala Dihadapi Challenges and Obstacles Faced by the Perseroan Tahun 2023 Company in 2023 Proses pemulihan ekonomi global dari dampak It would take much longer for the global economy pandemi nampaknya membutuhkan waktu yang to fully recover from the pandemic’s aftermaths lebih lama untuk bangkit meskipun status pandemi although the status of the pandemic itself had been sudah resmi dicabut di tahun 2023. Dengan kondisi officially lifted sometime in 2023. Corresponding to perekonomian dunia yang masih mengalami some weakness in global economic condition and the pelemahan dan pemulihan ekonomi yang terjadi di uneven and still fragile economic recovery in some beberapa kawasan masih rentan serta tidak merata, of the regions, the market demand Global steel also maka permintaan pasar terhadap baja global pun declined this year. mengalami penurunan di tahun ini. Dalam mengarungi perjalanan bisnis yang tidak As we were navigating the difficult business journey of mudah selama 2023 dengan berbagai tantangan 2023 with looming external challenges, we noticed one eksternal yang menyelimuti, Direksi melihat adanya other factor that posed major obstacles to the Company’s hal lain yang secara signifikan menjadi penghambat operational activities this year as a force majeure, a fire utama berlanjutnya kegiatan operasional Perseroan di incident in this case, hit the Company’s Hot Strip Mill 1 tahun ini, yaitu terjadinya kondisi force majeure berupa Factory. (HSM#1) Krakatau Steel in Cilegon. Needless peristiwa kebakaran yang menimpa Pabrik Hot Strip Mill to say, the various external and internal situations 1 (HSM#1) Krakatau Steel di Cilegon. Kombinasi berbagai combined were not favorable for the Company. situasi eksternal dan internal yang dihadapi tersebut tentu tidak menguntungkan bagi Perseroan. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Dengan terjadinya insiden kebakaran tersebut, maka With the fire incident, the Company’s performance
target kinerja Perseroan untuk tahun 2023 tidak target for 2023 was not achieved as expected. This was
tercapai sesuai harapan. Hal ini karena Pabrik HSM#1 because the HSM#1 Factory was still not operating until
belum bisa berproduksi sampai dengan akhir tahun the end of the year, leaving the Company with pressure
sehingga kinerja keuangan Perseroan baik secara stand on finances, both stand alone and consolidated. Even
alone maupun konsolidasian cukup tertekan. Walaupun though steel production activities at the HSM#1 Factory
aktivitas produksi baja di Pabrik HSM#1 terkendala, are hampered, we continue to ensure that the national
Direksi memastikan keberlangsungan suplai produk supply of hot rolled coil (HRC) products was maintained
hot rolled coil (HRC) nasional tetap terjaga karena masih as we sourced HRC products from other Krakatau Steel
dapat disuplai dengan produk HRC dari fasilitas produksi Group production facilities.
Krakatau Steel Group lainnya.
Untuk memitigasi terjadinya potensi kerugian yang lebih To mitigate the potential for deeper losses, we have
dalam, kami secara cepat dan penuh kehati-hatian telah quickly and carefully taken the necessary corrective
mengambil langkah-langkah perbaikan yang diperlukan steps to fix HSM#1 facility and put it back on operations.
agar fasilitas HSM#1 dapat segera diperbaiki dan At the same time, we have also implemented various
beroperasi kembali seperti sedia kala. Bersamaan dengan other supporting strategic initiatives to strengthen
itu, kami juga telah menerapkan berbagai inisiatif strategis the Company’s business fundamentals, for example
pendukung lainnya guna memperkuat fundamental by optimizing the performance of the Krakatau Baja
bisnis Perseroan, misalnya dengan mengoptimalkan Construction Subholding in utilizing the potential of
kinerja Subholding Krakatau Baja Konstruksi dalam projects in IKN which provide a significant contribution to
memanfaatkan potensi proyek-proyek di IKN yang the Company and encouraging increased performance
memberikan kontribusi cukup signifikan bagi Perseroan contribution from the Krakatau Subholding
serta mendorong peningkatan kontribusi kinerja dari Infrastructure Facilities. Meanwhile, to maintain
Subholding Krakatau Sarana Infrastruktur. Sementara positive cash flow, the Company has made plants to
itu untuk menjaga cashflow agar tetap positif, Perseroan further a comprehensive restructuring program in both
berencana akan menjalankan satu program restrukturisasi operational and financial aspects.
lanjutan secara menyeluruh baik pada aspek operasional
maupun keuangan.
Sebagaimana telah dijelaskan di atas, secara ringkas As explained above, we can briefly convey several
dapat kami sampaikan beberapa upaya penanganan handling efforts and mitigation steps that the Company
dan langkah-langkah mitigasi yang telah ditempuh has taken to control the impact of the HSM#1 incident
Perseroan dalam mengendalikan dampak dari inisiden to keep the continuity of the Company’s business
HSM#1 agar keberlangsungan usaha Perseroan tetap including:
terjaga, antara lain:
1. Mendorong PT Krakatau Posco untuk 1. Encouraging PT Krakatau Posco to optimize its
mengoptimalkan produksi bajanya agar dapat steel production in order to meet domestic supply.
memenuhi suplai domestik. Namun bilamana However, if demand remains unmet, the Company
demand tetap tidak terpenuhi, maka Perseroan shall implement a domestic order fulfillment
menerapkan program pemenuhan order domestik program through mill-to-mill collaboration with
melalui kerja sama mill-to-mill dengan beberapa several mills in Vietnam, Korea and Japan. In addition,
Mill di Vietnam, Korea, dan Jepang. Disamping itu, the Company has also collaborated with other
Perseroan juga telah menjalin kerja sama dengan domestic steel producers for the conversion of on-
produsen baja domestik lainnya untuk konversi slab hand slabs and on-going slabs through tolling and
on-hand dan slab on-going melalui tolling serta take take over slabs, as well as various other initiatives;
over slab, serta berbagai inisiatif lainnya;
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2. Melakukan penyelesaian recovery HSM#1; 2. Bringing the recovery of HSM#1 to completion;
3. Mengajukan restrukturisasi kembali atas utang 3. Proposing restructuring of the Company’s long-
jangka panjang Perseroan; term debt;
4. Menimalkan biaya operasional (OPEX) melalui 4. Minimizing operational costs (OPEX) through
berbagai inisiatif penghematan serta kontrol atas various savings initiatives and control over budget
realisasi anggaran; dan realization; And
5. Mendorong kinerja anak perusahaan dan afiliasi 5. Encouraging the performance of subsidiaries and
agar dapat memberikan kontribusi positif terhadap affiliates in order that they can make a positive
kinerja Perseroan, baik dalam bentuk dividen contribution to the Company’s performance, both in
maupun kontribusi lainnya. the form of dividends and other contributions.
Komitmen penuh dan disiplin tinggi yang ditunjukkan The full commitment and high discipline shown by
oleh manajemen dan karyawan dalam menerapkan management and employees in implementing various
berbagai strategi dan langkah-langkah strategis strategies and strategic steps as described above
sebagaimana telah diuraian di atas menunjukkan upaya demonstrates our efforts to deliver the best for investors.
kami untuk memberikan hasil yang terbaik bagi para We do hope that we can soon bring the recovery process
investor. Kami berharap proses recovery Pabrik HSM#1 of HSM#1 Factory to completion and that the various
dapat segera rampung serta berbagai strategi yang strategies that we began executing this year will help us
sudah diterapkan di tahun ini dapat membuahkan hasil deliver stronger results in 2024. That’s how the Company
yang lebih baik di 2024. Dengan begitu, Perseroan dapat can re-organize its performance with positive EBITDA
kembali menata ulang kinerjanya dengan mencetak and Net Profit After Tax.
nilai EBITDA dan Net Profit After Tax yang positif.
PROSPEK USAHA TAHUN 2024 BUSINESS PROSPECTS IN 2024
Pergerakan ekonomi global diperkirakan masih dalam Global economic movements are predicted to remain in
posisi yang lemah pada 2024 mendatang meskipun laju a weak position in 2024 despite easing or moderating
inflasi mengalami moderasi atau penurunan. Kendati inflation. However, the disinflation was not necessarily
demikian, tren disinflasi secara bertahap nyatanya tidak enough able to reverse inflation and reduce the
serta merta dapat menurunkan suku bunga acuan benchmark interest rate which has soared high in the
yang melonjak tinggi dalam 18 bulan terakhir sehingga last 18 months, meaning that the negative impacts in
dampak negatif berupa meningkatnya volatilitas pasar the form of increased global financial market volatility
keuangan global diproyeksikan terus berlanjut hingga are likely to continue until 2024.
2024.
Berbagai sentimen downside risk juga diyakini masih It is also believed that various downside risk sentiments
akan mewarnai pertumbuhan ekonomi global ke depan will continue to influence global economic growth
terutama mahalnya biaya pinjaman, meningkatnya in the future, especially high debt costs, heavier debt
beban utang, lemahnya permintaan, serta divergensi burdens, weak demand and divergent recovery in the
pemulihan di negara-negara besar di dunia. Selain world’s major economies. Geopolitical factors will add
itu, faktor risiko geopolitik serta potensi perubahan to the burden with some potential changes in the
konstelasi kebijakan politik dari berbagai pemilu di constellation of political policies from elections in other
negara-negara besar yang lain juga menjadi unknown major economics as unknown variables that need to be
variable yang perlu dicermati. watched out for.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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54 Laporan Direksi The Board of Directors Report Menyikapi kondisi ketidakpastian dan perlambatan Responding to conditions of uncertainty and the global ekonomi global yang diproyeksikan terus berlanjut economic slowdown which is projected to continue until hingga 2024, South East Asia Iron & Steel Institute 2024, the South East Asia Iron & Steel Institute (SEAISI) (SEAISI) tetap optimis penambahan kapasitas baja di remains optimistic that additional steel capacity in the wilayah ASEAN akan mencapai 90 juta ton dalam 5-10 ASEAN region will reach 90 million tons in the next 5-10 tahun mendatang didominasi oleh tingginya investasi years, dominated by high investment from China. With dari Tiongkok. Tanpa memperhitungkan Tiongkok, China aside, global steel demand in 2024 is predicted to permintaan baja global tahun 2024 diprediksi tumbuh grow 3-4% (yoy) from the previous year. This estimate is 3-4% (yoy) dari tahun sebelumnya. Perkiraan ini based on an improvement in the global steel market as didasarkan pada perbaikan pasar baja global seiring the inventory release phase is nearing completion. dengan tahap pelepasan persediaan yang hampir selesai. Menurut Laporan Organization for Economic Co- The Organization for Economic Co-operation and operation and Development (OECD) bulan Januari 2024, Development (OECD) report published in January 2024 disebutkan bahwa telah terjadi kelebihan kapasitas states that that there had been an oversupply in the pembuatan baja yang meningkat menjadi 2,49 miliar ton steelmaking capacity as the capacity increased to 2.49 di akhir tahun 2023. Permasalahan kelebihan kapasitas billion tons at the end of 2023. The major issue of excess diperkirakan akan meningkat dalam 3 tahun ke depan capacity is expected to increase in the next 3 years (2024- (2024-2026) dengan penambahan kapasitas sekitar 46 2026) with additional capacity of around 46 million juta metrik ton. Apabila kondisi oversupply baja dibiarkan metric tons. If nothing is done to the steel oversupply dan terus berkepanjangan maka dikhawatirkan akan issue for quite some time, the fear is global steel prices terjadi penurunan harga baja global. will experience a decline. Sementara itu dari dalam negeri, The Indonesian Iron Meanwhile, from within the country, The Indonesian Iron and Steel Industry Association (IISIA) memproyeksikan and Steel Industry Association (IISIA) projects that the kinerja industri besi dan baja nasional tetap prospektif performance of the national iron and steel industry will pada 2024 dan berpeluang untuk mencatatkan remain prospective in 2024 and may post growth amidst pertumbuhan di tengah tantangan pelemahan nilai the weaker rupiah against the United States (US) dollar tukar rupiah terhadap dolar Amerika Serikat (AS) hingga and the flood of imported steel products. In its latest banjirnya produk baja impor. Dalam laporan terbarunya, report, IISIA projects that national steel production in IISIA memproyeksikan produksi baja nasional di tahun 2024 grow 5.2% to 15.9 million tons from 15.2 million tons 2024 akan tetap tumbuh 5,2% menjadi 15,9 juta ton dari in 2023, while the volume of steel exports is predicted 15,2 juta ton pada 2023, sedangkan volume ekspor baja to increase 18.6% to 7.1 million tonnes from 6.0 million diprediksi meningkat 18,6% menjadi sebanyak 7,1 juta tonnes in 2023. ton dari 6,0 juta ton di 2023. Sejalan dengan asumsi positif yang disampaikan IISIA We do share the same optimism towards the positive melalui laporannya, Direksi pun menaruh optimisme assumptions presented by IISIA through its report, yang sama bahwa perkembangan bisnis besi dan that the national iron and steel business has a very baja nasional masih sangat menjanjikan untuk strong outlook and will further expand in the future. terus bertumbuh dan berkembang di masa depan. This optimistic scenario is supported by Indonesia’s Skenario optimis ini didukung oleh fundamental economic fundamentals on which the economy will ekonomi Indonesia yang diprediksi akan melanjutkan grow above 5% (yoy) in 2024 and massive development pertumbuhan di atas 5% (yoy) pada 2024 dan of strategic projects in the remaining term of President ramainya garapan proyek-proyek strategis di sisa masa Jokowi’s administration. pemerintahan Presiden Jokowi. Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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Selain itu kami juga melihat adanya peluang In addition, we also see potential growth opportunities
pertumbuhan yang potensial bagi Perseroan di for the Company amidst the low rate of domestic steel
tengah rendahnya angka serapan baja domestik per absorption per capita in the world which has only
kapita dunia yang baru mencapai 233 kg, lebih rendah reached 233 kg, lower than several neighboring ASEAN
dibandingkan dengan beberapa negara tetangga di countries.
regional ASEAN.
Dalam menyambut peluang bisnis yang terbuka lebar In welcoming the enormous business opportunities
di depan, Direksi senantiasa bertindak secara hati- ahead, we will always act with precautions in determining
hati dalam menentukan arah kebijakan pengelolaan the direction of the Company’s management policies.
Perseroan. Pada tahun 2024, kami mengarahkan fokus In 2024, we are directing our focus and attention to
dan perhatian agar bisa mengantisipasi beberapa isu anticipate the following key issues:
utama berikut ini:
1) Kelebihan Kapasitas Produksi Global 1) Excess Global Production Capacity
Kelebihan kapasitas produksi global menjadi Excess global production capacity is a classic
tantangan klasik yang dihadapi oleh industri challenge faced by the national steel industry. The
baja nasional. Kelebihan kapasitas yang terjadi excess capacity that is currently occurring in some
di beberapa negara seperti Tiongkok, Rusia countries such as China, Russia and countries in
dan negara-negara di Eropa Timur mendorong Eastern Europe has caused the countries to export
terjadinya ekspor dari negara tersebut yang steel with Indonesia as one of the destinations. Over
salah satu negara tujuannya adalah Indonesia. the years, imported steel products have dominated
Produk baja impor selama bertahun-tahun telah the domestic market share of more than 50%, which
menguasai pangsa pasar domestik mencapai lebih has resulted in a decline in production utilization
dari 50% yang mengakibatkan penurunan tingkat levels below 60% in most product segments.
utilisasi produksi di bawah 60% pada sebagian besar
segmen produk.
2) penambahan Kapasitas yang Signifikan di 2) Significant addition of capacity in the ASEAN
Kawasan ASEAN region
Dalam lima tahun ke depan, diproyeksikan akan In the next five years, it is projected that there
terdapat penambahan kapasitas baru hingga will be additional new capacity of up to 90 million
mencapai 90 juta ton di ASEAN. Hal ini mendorong tons in ASEAN. This encourages increasingly tight
semakin ketatnya persaingan antar negara-negara competition between ASEAN countries, meaning
ASEAN sehingga industri baja nasional khususnya that the national steel industry, especially the
Perseroan harus menyiapkan diri untuk tetap dapat Company, must prepare to remain competitive
bersaing melalui upaya effisiensi dan investasi through efficiency efforts and investment in
peningkatan kapasitas. increasing capacity.
3) Tren Penerapan Teknologi Ramah Lingkungan 3) Trends in the Application of Environmentally
Industri besi dan baja merupakan salah satu industri Friendly Technology
penghasil gas rumah kaca terbesar. Sejalan dengan The iron and steel industry is one of the largest
komitmen pemerintah dalam penerapan aspek greenhouse gas producing industries. In line with
Environmental, Social & Governance (ESG), maka the government’s commitment to implementing
Perseroan dituntut untuk turut bertransformasi Environmental, Social & Governance (ESG) aspects,
menjadi industri yang lebih ramah lingkungan the Company must also transform into a more
sekaligus mempersiapkan diri terhadap penerapan ecofriendly industry while preparing itself for the
carbon tax di Indonesia. implementation of carbon tax in Indonesia.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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56 Laporan Direksi The Board of Directors Report KOMITMEN TERHADAP PENERAPAN COMMITMENT TO THE IMPLEMENTATION TATA KELOLA PERUSAHAAN OF CORPORATE GOVERNANCE Dalam rangka membangun bisnis yang berkelanjutan, In order to build a sustainable business, the we Direksi memastikan pengelolaan dan pelaksanaan ensure that the management and implementation seluruh kegiatan usaha Perseroan senantiasa of all the Company’s business activities are always dilakukan secara profesional dan penuh itikad baik carried out professionally and in good faith based on dengan berlandaskan pada prinsip-prinsip Tata the principles of Good Corporate Governance (GCG), Kelola Perusahaan Yang Baik/(Good Corporate which are Transparency, Accountability , Responsibility, Governance/”GCG”), yaitu Transparansi, Akuntabilitas, Independence, and Fairness and equality. Tanggung jawab, Independensi, serta Kewajaran dan kesetaraan. Secara umum, penerapan GCG di Perseroan mengacu In general, the implementation of GCG in the Company pada sejumlah regulasi yang berlaku bagi BUMN refers to a number of regulations that apply to SOE dan perusahaan terbuka, di antaranya POJK No. 21/ and Issuers, including POJK No. 21/POJK.04/2015 POJK.04/2015 tentang Pedoman Tata Kelola Perusahaan concerning Governance Guidelines for Issuers, Financial Terbuka, Surat Edaran Otoritas Jasa Keuangan No. 32/ Services Authority Circular Letter No. 32/SEOJK.04/2015, SEOJK.04/2015, Sistem Manajemen Anti-Penyuapan Anti-Bribery Management System based on ISO berdasarkan ISO 37001:2016, dan Peraturan Menteri 37001:2016, and Regulation of the Minister of State- Badan Usaha Milik Negara No. PER-2/MBU/03/2023 Owned Enterprises No. PER-2/MBU/03/2023 concerning tentang Pedoman Tata Kelola dan Kegiatan Korporasi Guidelines for Governance and Significant Corporate Signifikan Badan Usaha Milik Negara (BUMN). Activities of State-Owned Enterprises (SOE). Selama tahun 2023, Perseroan telah memiliki pedoman- During 2023, the Company had internal guidelines pedoman internal yang mengatur implementasi GCG that regulated the implementation of GCG within the di lingkungan Perseroan dan memperbarui pedoman Company and updated the guidelines in accordance sesuai dengan aturan yang berlaku. Terkait dengan with applicable regulations. All the events that took peristiwa yang terjadi di dalam Perseroan, baik dimulai place within the Company, from the appointment of dari pengangkatan Direktur dan Komisaris baru, new Directors and Commissioners, the implementation penyelenggaraan kegiatan usaha sampai dengan of business activities to the reporting mechanism were mekanisme pelaporan, semua kegiatan tersebut compliant with all applicable regulatory provisions and dipastikan telah dilakukan sesuai dengan ketentuan based on GCG principles. perundang-undangan yang berlaku dan berlandaskan pada prinsip-prinsip GCG. KOMITMEN TERHADAP PENERAPAN COMMITMENT TO THE IMPLEMENTATION USAHA BERKELANJUTAN OF SUSTAINABLE BUSINESS Selain menerapkan tata kelola perusahaan yang Apart from implementing sustainable corporate berkelanjutan, Perseroan memiliki komitmen governance, the Company is committed to terhadap penerapan usaha berkelanjutan dengan implementing sustainable business with a priority mengedepankan prinsip Environment, Social, placed on Environment, Social, and Governance (ESG) Governance (ESG). Perseroan berkomitmen menjadikan principles. The Company is committed to making the konsep Keberlanjutan sebagai peluang sekaligus concept of Sustainability an opportunity as well as a panduan untuk mengintegrasikan aspek lingkungan, guide to integrate environmental, social aspects, and sosial dan tuntutan akan transparansi dalam demands for transparency in conducting sustainable menjalankan bisnis yang berkelanjutan. Beberapa business. Some main focuses that are carried out are fokus utama yang dijalankan adalah Perlindungan Environmental Protection, Social Responsibility, Good Lingkungan, Tanggung Jawab Sosial, Tata Kelola Corporate Governance. We want to provide positive Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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57 Perusahaan yang Baik. Kami ingin memberikan dampak impacts from social and environmental aspects for the positif dari aspek sosial dan lingkungan yang dapat stakeholders to benefit from. The challenges facing the dirasakan para pemangku kepentingan. Tantangan- world such as climate change, air pollution, poverty, tantangan yang dihadapi dunia seperti perubahan corruption, equality and others make the application of iklim, polusi udara, kemiskinan, korupsi, kesetaraan, ESG principles important for the Company. dan lainnya membuat penerapan prinsip ESG menjadi penting bagi Perseroan. Kami juga memandang bahwa keberlanjutan We also view sustainability as an essential part of the merupakan bagian penting bagi transformasi company's transformation into a Holding company. We perusahaan menjadi perusahaan Holding. Kami ingin aim to make sustainability the foundation of sustainable menjadikan keberlanjutan sebagai fondasi bisnis business, a win-win solution, expand market share, and berkelanjutan, win-win solution, memperluas pangsa address long-term operational cost increases. pasar, dan mengatasi kenaikan biaya operasional dalam jangka panjang. Dalam menerapkan prinsip ESG, kami fokus pada In implementing ESG principles, we focus on creating terciptanya sustainable green business dengan tiga a sustainable green business built on three pillars, pilar yakni Sustainability Journey, Revolutionary CSR, namely Sustainability Journey, Revolutionary CSR, and dan Regulatory Relief. Ketiga pilar tersebut memiliki Regulatory Relief. These three pillars have their own komitmen dan targetnya masing-masing. Pada pilar commitments and targets. In the Sustainability Journey Sustainability Journey, Perseroan berkomitmen untuk pillar, the Company is committed to continuously terus meningkatkan nilai tambah baru melalui digitalisasi enhancing added value through digitization and dan green business, dengan goal utama tercapainya green business, with the primary goal of achieving competitiveness, cost reduction, and efficiency. competitiveness, cost reduction, and efficiency. Kami juga berkomitmen dalam pengurangan emisi We also are committed to reducing carbon emissions karbon 1,2% melalui penggunaan energi baru terbarukan by 1.2% through the use of renewable energy in the berupa Pembangkit Listrik Tenaga Sampah (PLTSa) di form of Waste Power Plants (PLTSa) in office buildings, gedung perkantoran, peningkatan efisiensi peralatan increasing the efficiency of factory equipment, pabrik, pengembangan Pembangkit Listrik Tenaga developing floating Solar Power Plants (PLTS), planting Surya (PLTS) terapung, penanaman pohon, hingga trees, to the construction of the Krakatau Urban Valley. pembangunan Krakatau Urban Valley. Sejalan dengan peta jalan dekarbonisasi Perseroan In line with the Company’s decarbonization roadmap menuju net zero emission tahun 2060, kami juga towards net zero emissions by 2060, we have also taken berinisiatif melakukan quick win activities dalam rangka the initiative to carry out quick win activities in order to mengurangi emisi jangka pendek. Quick wins activities reduce short-term emissions. These quick wins activities ini meliputi program konservasi energi, pembangunan include energy conservation programs, building an EV Ecosystem, hingga penerapan perilaku kerja ramah EV Ecosystem, and implementing ecofriendly work lingkungan Go-Green Behavior behavior, Go-Green Behavior Sedangkan pada pilar Revolutionary CSR, kami Meanwhile, in the Revolutionary CSR pillar, we strive to berupaya meningkatkan integrasi sosial, kesetaraan improve social integration, gender equality, and supply gender, dan rantai pasokan, dengan tujuan utama chain, with the primary goal of enhancing employee untuk meningkatkan produktivitas karyawan dengan productivity by prioritizing the concept of Social Return mengedepankan konsep Social Return of Investment on Investment (SROI). We are seeking to increase (SROI). kami berupaya meningkatkan produktivitas employee and community productivity through karyawan dan komunitas masyarakat melalui program employee and community development programs pengembangan karyawan dan masyarakat di antaranya including voluntary hours, building livable houses for voluntary hours, pembangunan rumah layak huni the community, as well as women’s contributions and kepada masyarakat, serta kontribusi perempuan dan gender equality. kesetaraan gender. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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58 Laporan Direksi The Board of Directors Report Sementara pada pilar Regulatory Relief, kami fokus Meanwhile, in the Regulatory Relief pillar, we focus on meningkatkan kinerja Perseroan yang berkelanjutan improving the Company’s performance in a sustainable dan dilandasi integritas yang tinggi serta menerapkan manner based on high integrity and implementing nilai-nilai dan etika dalam membangun hubungan values and ethics in building harmonious relationships yang harmonis dan sinergi dengan seluruh pemangku and synergy with all stakeholders. We endeavor to kepentingan. Kami berupaya meningkatkan enhance transparency, fairness, and accountability, transparansi, keadilan, dan akuntabel sehingga akan thereby impacting the speed of decision-making with berdampak pada cepatnya keputusan yang diambil minimal risks and costs. dengan risiko dan biaya minimal. PENCAPAIAN USAHA BERKELANJUTAN SUSTAINABLE BUSINESS ACHIEVEMENT Dari komitmen dan target yang telah ditentukan untuk From our predetermined commitment and targets menciptakan sustainable green business, Perseroan to create a sustainable green business, the Company mencatatkan kinerja keberlanjutan yang sangat baik recorded excellent sustainability performance in 2023. pada tahun 2023. Meski secara produktivitas mengalami While productivity declined as Hot Strip Mill 1 (HSM#1) penurunan karena terhentinya pabrik Hot Strip Mill 1 factory stopped operations due to technical obstacles, (HSM#1) akibat kendala teknis, tetapi Perseroan tetap the Company strove ensure Steel supply remained safe berupaya memastikan pasokan baja masih dalam tahap so that the Company can continue to contribute to aman sehingga Perseroan tetap berkontribusi dalam providing sustainable economic benefits. memberikan manfaat ekonomi berkelanjutan. Kami terus mencari cara dan inovasi agar proses We keep looking to innovate so production process produksi dapat berjalan dengan baik dan efisien. Salah can run well and efficiently. One of the innovations is satunya dengan menggunakan material secara efisien efficient procurement in production process. Through dalam proses produksi. Melalui Departemen R&D, kami the R&D Department, we have reverse engineered the telah melakukan reverse engineering pembuatan pelat manufacture of coke breaker support plates on the support pemecah coke pada queench box di pabrik queen box in the coke oven plant which must be able to coke oven plant yang harus mampu menahan beban withstand thermal loads and wear at high temperatures thermal dan keausan pada temperatur tinggi di atas above 1,100 ºC. The materials used in this reverse 1.100 ºC. Bahan yang digunakan pada proses reverse engineering process consist of recycled materials such engineering ini terdiri dari material yang dapat didaur as 2,300 kg of home scrap. ulang seperti home scrap sebanyak 2.300 kg. Selain itu, kami juga berupaya mengelola energi dan emisi Apart from that, we have also striven to manage agar lebih efektif dan efisien. Berbagai upaya dilakukan energy and emission for more effective and efficient dalam efisiensi energi seperti menggunakan proses consumption. We have made many efforts to pursue atau peralatan hemat energi, modernisasi peralatan, energy efficiency, such as using energy-saving processes konversi lampu konvensional ke LED, penanaman or equipment, modernizing equipment, conversion of pohon hingga pemanfaatan energi baru terbarukan conventional lamps to LED, tree planting, and utilizing seperti PLTS Terapung dan PLTS Atap. Kami juga secara renewable energy such as floating solar power plants bertahap mendorong penggunaan Kendaraan Listrik and rooftop solar power plants. We are also gradually (EV) di lingkungan Krakatau Steel, serta pengembangan promoting the use of Electric Vehicles (EVs) within the dan penambahan Stasiun Pengisian Kendaraan Listrik Krakatau Steel environment, as well as the development Umum (SPKLU) masih terus berlangsung sebagai and addition of Public Electric Vehicle Charging Stations bentuk komitmen KSG untuk mendukung penggunaan (SPKLU), as part of KSG's commitment to supporting Mobil Listrik (EV). Adapun hingga saat ini sudah terdapat Electric Vehicle (EV) usage. Currently, there are already 5 5 titik SPKLU yang tersedia. SPKLU points available. Komitmen perusahaan terhadap lingkungan juga The Company's commitment to the environment is terlihat nyata pada rencana pembangunan Krakatau also clearly evident in the plan to develop Krakatau Urban Valley menjadi smart city berkonsep green Urban Valley into a smart city with a concept of green Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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59 industry dan green infrastructure. Krakatau Urban Valley industry and green infrastructure. Krakatau Urban akan mengimplementasikan penggunaan green energy Valley will implement the use of green energy, including salah satunya dengan pengembangan EV Ecosystem. the development of the EV Ecosystem. Digitization Implementasi digitalisasi juga terus ditingkatkan seperti implementation is also continuously being enhanced, implementasi Business Intelligence dan Digital Control such as the implementation of Business Intelligence Tower, aplikasi KRASmart untuk penjualan, Krasdemy and Digital Control Tower, the KRASmart application untuk platform pelatihan digital, hingga Krasoptima for sales, Krasdemy for digital training platform, and sebagai tool forecasting. Krasoptima as a forecasting tool. Melalui berbagai upaya efisiensi dan inovasi, tercatat Through these efficiency and innovation efforts, it was pada tahun 2023, pemakaian energi listrik mengalami recorded that in 2023, electric consumption decreased penurunan sebesar 185.904.446 kWh atau sebesar by 185,904,446 kWh or 45.06% from the previous year. 45,06% dari tahun sebelumnya. Penggunaan natural gas Natural gas use also decreased by 1,907,744 MMBTU juga mengalami penurunan sebesar 1.907.744 MMBTU compared to the previous year or by 47.3%. The total dibanding tahun sebelumnya atau sebesar 47,3%. decrease in energy use was 2,915,990.5 GJ or 47.6% Adapun total penurunan penggunaan energi sebesar from the previous year. The decrease in total energy 2.915.990,5 GJ atau 47,6% dari tahun sebelumnya. Total consumption is directly proportional to the decrease konsumsi energi yang menurun maka berbanding lurus in carbon emissions produced. In 2023, scope 1 and dengan menurunnya emisi karbon yang dihasilkan. Pada scope 2 emissions decreased quite significantly from tahun 2023, emisi cakupan 1 dan cakupan 2 mengalami the previous year. In scope 1 emissions decreased by penurunan cukup signifikan dari tahun sebelumnya. 43.8% while scope 2 experienced a decrease of 48.4%. Pada emisi cakupan 1 mengalami penurunan 43,8% dan Apart from energy and emissions, through efficient cakupan 2 mengalami penurunan 48,4%. Selain energi production management, the Company also succeeded dan emisi, melalui pengelolaan produksi yang efisien, in reducing B3 and non-B3 solid waste by 6,590.18 tons Perseroan juga berhasil mengurangi limbah padat B3 or 15.6% from the previous year. dan non-B3 sebesar 6.590,18 ton atau 15,6% dari tahun sebelumnya. Pada aspek sosial, Perseroan terus berupaya In the social aspect, the Company continues to strive meningkatkan pengembangan kompetensi karyawan to improve employee and community competency dan masyarakat sesuai dengan pilar Revolutionary development in accordance with our Revolutionary CSR kami. Program pelatihan dan pengembangan CSR pillar. We run routine trainings and development rutin dilakukan untuk memaksimalkan produktivitas programs in order to maximize productivity through melalui peningkatan kompetensi mulai dari tingkat increasing competence, from technical operative jabatan operatif yang bersifat teknis hingga tingkat positions, to competence for the higher levels of yang lebih tinggi dan bersifat kompetensi manajerial managerial and leadership positions. In 2023, the dan leadership. Pada tahun 2023, Perseroan telah Company provided trainings to 21,782 employees. memberikan pelatihan kepada 21.782 karyawan. Kontribusi Perseroan kepada masyarakat juga The Company also increased its social contribution in ditingkatkan pada 2023. Perseroan telah menyusun 2023. The Company has prepared a number of TJSL sejumlah realisasi program kerja TJSL yang tertuang work programs realizations which were contained in dalam Rencana Kegiatan dan Anggaran Perusahaan the Company’s Activity Plan and Budget (RKAP). The (RKAP). Adapun fokus utama Perseroan untuk program Company’s main focus for the TJSL program in 2023 TJSL di tahun 2023 ini dibagi menjadi 5 bidang, yakni was divided into 5 areas: education, environment, MSE pendidikan, lingkungan, Pengembangan UMK, sosial, development, social and health. Some of the Company’s dan kesehatan. Beberapa kegiatan unggulan TJSL dari signature TJSL programs were House Renovation Perseroan antara lain program Bedah Rumah dengan program where we built 100 uninhabitable into habitable membangun 100 rumah tidak layak huni menjadi houses around the Cilegon area, scholarship, as well as rumah layak huni di sekitar wilayah Cilegon, program tree planting program. beasiswa, hingga penanaman pohon. Dalam menerapkan keberlanjutan, kami tentu Needless to say, in implementing sustainability, we did menemukan sejumlah tantangan. Seperti encounter a number of challenges. One of such challenges pengintegrasian aspek ESG ke dalam lingkup Holding is integrating ESG aspects into the scope of Holding and dan Subholding di Perseroan. Integrasi aspek ESG Subholding in the Company. Integrating ESG aspects is menjadi sebuah tantangan karena melibatkan a challenge since it involves employees of the Holding PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Laporan Direksi
The Board of Directors Report
karyawan yang ada di Holding dan Subholding, serta and Subholding, as well as other stakeholders such as
pemangku kepentingan lainnya seperti mitra-mitra work partners. Another challenge is the regulations
kerja. Tantangan lainnya adalah peraturan dan standar and standards of ESG issued by regulators that must be
mengenai ESG dari regulator yang harus dipatuhi dan complied with and implemented. The Company needs
dilaksanakan. Perseroan perlu memikirkan investasi to think about the allocated amount of investment in
yang harus dialokasikan untuk menerapkan aspek order to implement ESG aspects in accordance with
ESG sesuai dengan peraturan dan standar-standar these regulations and standards. The next challenge is
tersebut. Tantangan berikutnya adalah bagaimana how to maximally communicate the benefits of ESG to
mengkomunikasikan manfaat ESG secara maksimal all supporting aspects.
kepada semua aspek pendukung.
Kendati demikian, kami menjadikan sejumlah Nevertheless, we have managed to turn these
tantangan tersebut sebagai sebuah peluang untuk challenges into opportunities to improve sustainability
meningkatkan kinerja keberlanjutan pada masa performance in the future. We believe that the higher
mendatang. Kami meyakini bahwa semakin tinggi the commitment and implementation of ESG principles,
komitmen dan penerapan prinsip ESG, maka akan the greater the positive benefits that stakeholders, the
semakin besar manfaat positif yang dapat dirasakan Indonesia people, and the entire nation can benefit
bagi para pemangku kepentingan, bangsa, dan negara. from.
PERUBAHAN KOMPOSISI ANGGOTA CHANGES IN THE COMPOSITION OF
DIREKSI BOARD OF DIRECTORS MEMBERS
Sampai dengan Laporan Tahunan 2023 ini diterbitkan As of the publication of the 2023 Annual Report, there
telah terjadi serangkaian perubahan pada komposisi have been changes to the composition of the Company’s
Direksi Perseroan, dengan kronologis sebagai berikut: Board of Directors, with the following chronology:
Perubahan susunan anggota Direksi yang semula: Changes to the composition of members of the Board of
Directors from:
Nama Direksi Sebelumnya Jabatan Periode Jabatan
Name of Previous Directors Position Period of Office
Purwono Widodo Direktur Utama | President Director 2023 - 2028
Djoko Muljono Direktur | Director 2019 - 2024
Tardi Direktur | Director 2023 - 2028
Agus Nizar Vidiansyah Direktur | Director 2023 - 2028
Sriyani Puspa Kinasih Direktur | Director 2023 - 2028
Melati Sarnita Direktur | Director 2019 - 2024
Rapat Umum Pemegang Saham Tahunan tanggal The Company dated July 31, 2023, the composition of the
31 July 2023, susunan anggota Direksi berubah menjadi: members of the Board of Directors has changed to:
Nama Direksi Saat Ini Jabatan Periode Jabatan
Name of Current Directors Position Period of Office
Purwono Widodo Direktur Utama | President Director 2023 - 2028
Djoko Muljono Direktur | Director 2019 - 2024
Tardi Direktur | Director 2023 - 2028
Agus Nizar Vidiansyah Direktur | Director 2023 - 2028
Muhamad Akbar Direktur | Director 2023 - 2028
Sriyani Puspa Kinasih Direktur | Director 2023 - 2028
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Perubahan komposisi Direksi tersebut dilakukan The changes in the composition of the Board of Directors
sesuai dengan keputusan pemegang saham. Susunan were made pursuant to shareholder decisions. The
keanggotaan Direksi Perseroan yang baru telah composition of the Company’s new Board of Directors
mencerminkan keberagaman dari berbagai aspek dan reflects diversity from various aspects and backgrounds
latar belakang untuk mendukung proses pengambilan to support an effective, precise and fast decision-making
keputusan yang efektif, tepat dan cepat, serta dapat process, and the ability to act independently.
bertindak secara independen.
APRESIASI APPRECIATION
Menutup laporan ini, perkenankanlah Direksi Closing this report, please allow us as the Board
menyampaikan rasa terima kasih yang sebesar-besarnya of Directors to express our deepest gratitude to
kepada pemegang saham dan para investor atas shareholders and investors for their continued support
dukungan yang tiada henti diberikan kepada Perseroan to the Company as it was navigating through the tough
terutama dalam melewati masa-masa sulit, serta juga times, and to the Board of Commissioners for their
kepada Dewan Komisaris yang telah memberikan meaningful advices and recommendations to us as
rekomendasi dan nasehat yang berguna terhadap we did our best to sustain the Company’s business in
Direksi dalam menjaga kelangsungan usaha Perseroan accordance with our lines of duties. We know we should
sesuai pada koridor yang ditetapkan. Tidak lupa, kami not forget to give high appreciation to all employees
juga memberikan apresiasi yang tinggi kepada seluruh for all their hard work and proven achievements, which
karyawan atas seluruh kerja keras dan pencapaiannya, enabled t the Company to achieve many awards this
sehingga Perseroan dapat meraih banyak penghargaan year.
di tahun ini.
Dengan terus memupuk semangat dan kegigihan, As we embed passion and persistence going forward,
kami berkeyakinan Perseroan akan terus tumbuh we are certain that the Company will continue to
menjadi korporasi yang kompetitif, menguntungkan, mature into a competitive, profitable and trustworthy
dan terpercaya. Direksi berharap seluruh karyawan corporation. It is our sincere hope that all employees will
memiliki derap langkah dan visi yang sama untuk share the same visions and steps forwards in leading
menghantarkan Perseroan menuju kesuksesan the Company towards greater success in the future. It is
yang lebih besar di masa depan. Kami juga berharap also our hope that we continue to receive support from
dukungan dari para pemangku kepentingan dapat stakeholders, which will eventually allow the Company
terus berlanjut sehingga Perseroan memiliki pijakan to have a solid footing to further strengthen its position
yang kokoh untuk semakin memperkuat posisinya as the largest steel company in Indonesia.
sebagai perusahan baja terbesar di Indonesia.
Atas nama Direksi,
On behalf of the Board of Directors,
Purwono Widodo
Direktur Utama
President Director
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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DIREKSI
Board of Directors
03 02 01
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01. PURWONO WIDODO [Direktur Utama | President Director]
02. AGUS NIZAR VIDIANSYAH [Direktur Pengembangan Bisnis & Portofolio | Business
Development & Portfolio Director] 03. SRIYANI PUSPA KINASIH [Direktur SDM | Human
Capital Director] 04. MUHAMAD AKBAR [Direktur Komersial | Commercial Director]
05. DJOKO MULJONO [Direktur Infrastruktur & Penunjang Bisnis | Infrastructure &
Business Support Director] 06. TARDI [Direktur Keuangan & Manajemen Risiko | Finance &
Risk Management Director]
06 05 04
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Surat Pernyataan Anggota Dewan
Komisaris atas
Laporan Tahunan 2023
Board of Commissioners Statement for the 2023 Annual Report
Surat pernyataan Anggota Dewan Komisaris tentang Statement Letter of the Board of Commissioners
tanggung jawab atas Laporan Tahunan 2023 regarding the responsibility of 2023 Annual Report of
PT Krakatau Steel (Persero) Tbk. PT Krakatau Steel (Persero) Tbk.
Kami, yang bertanda tangan di bawah ini menyatakan We, the undersigned below declare that all information
bahwa semua informasi dalam Laporan Tahunan contained in 2023 Annual Report of PT Krakatau Steel
PT Krakatau Steel (Persero) Tbk tahun 2023 telah dibuat (Persero) Tbk is completed, and take full responsibility
secara lengkap dan bertanggung jawab penuh atas for the validity of this Annual Report.
kebenaran isi Laporan Tahunan Perusahaan.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully.
Jakarta, Juni 2024 Jakarta, June 2024
SUHANTO
Komisaris Utama
President Commissioner
I GUSTI PUTU SURYAWIRAWAN ISFAN FAJAR SATRYO TJUK AGUS MINAHASA
Komisaris Komisaris Independen Komisaris Independen
Commissioner Independent Commissioner Independent Commissioner
DAVID PAJUNG YUDHA MEDIAWAN
Komisaris Independen Komisaris
Independent Commissioner Commissioner
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Surat Pernyataan Anggota Direksi atas
Laporan Tahunan 2023
Board of Directors Statement for the 2023 Annual Report
Surat pernyataan Anggota Direksi tentang Statement Letter of the Board of Directors regarding the
tanggung jawab atas Laporan Tahunan 2023 responsibility of 2023 Annual Report of PT Krakatau Steel
PT Krakatau Steel (Persero) Tbk. (Persero) Tbk.
Kami, yang bertanda tangan di bawah ini menyatakan We, the undersigned below declare that all information
bahwa semua informasi dalam Laporan Tahunan contained in 2023 Annual Report of PT Krakatau Steel
PT Krakatau Steel (Persero) Tbk tahun 2023 telah dibuat (Persero) Tbk is completed, and take full responsibility
secara lengkap dan bertanggung jawab penuh atas for the validity of this Annual Report.
kebenaran isi Laporan Tahunan Perusahaan.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully.
Jakarta, Juni 2024 Jakarta, June 2024
PURWONO WIDODO
Direktur Utama
President Director
TARDI AGUS NIZAR VIDIANSYAH
Direktur Keuangan & Manajemen Risiko Direktur Pengembangan Bisnis & Portofolio
Finance & Risk Management Director Business Development & Portfolio Director
MUHAMAD AKBAR SRIYANI PUSPA KINASIH
Direktur Komersial Direktur SDM
Commercial Director Human Capital Director
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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66 PROFIL PERUSAHAAN Company Profile Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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03
Chapter
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Identitas Perusahaan
Corporate Identity
Nama Perusahaan [GRI 2-1]
PT Krakatau Steel (Persero) Tbk
Company’s Name
Bidang Usaha [GRI 2-6] • Industri baja terpadu yang memproduksi Besi Spons, Slab Baja, Billet
Line of Business Baja, Baja Lembaran Panas, Baja Lembaran Dingin dan Baja Batang
Kawat.
• Perdagangan, yang meliputi kegiatan pemasaran, distribusi dan
keagenan, baik dalam maupun luar negeri.
• Penyedia jasa seperti jasa desain, rekayasa dan konstruksi,
pemeliharaan mesin, konsultasi teknis maupun penyediaan sarana dan
prasarana yang menunjang kegiatan usaha Perusahaan.
• Kegiatan usaha penunjang seperti pergudangan, perbengkelan,
properti, pelabuhan, pendidikan dan pelatihan, limbah produk dan
limbah industri, pembangkit listrik, pengelolaan air dan jasa teknologi
informasi.
• Integrated steel industry producing Sponge Iron, Steel Slabs, Steel
Billets, Hot Rolled Steel, Cold Rolled Steel, and Wire Rod Steel.
• Trading, including marketing, distribution, and agency activities, both
domestically and internationally.
• Service providers such as design services, engineering and construction,
machine maintenance, technical consultancy, as well as the provision
of facilities and infrastructure supporting the Company’s business
activities.
• Supporting activities such as warehousing, workshops, real estate, ports,
education and training, product waste and industrial waste, power
generation, water management, and information technology services.
Komposisi Pemegang Saham • Pemerintah Republik Indonesia (80%)
[OJK C.3][GRI 2-1] Government of the Republic of Indonesia (80%)
Shareholder Composition • Masyarakat (20%)
Public (20%)
Tanggal Pendirian 31 Agustus 1970
Date of Establishment August 31, 1970
Dasar Hukum Pendirian PP. No. 35 tanggal 31 Agustus 1970
Legal Basis of Establishment Government Regulation No. 35 dated August 31, 1970
Modal Dasar
Rp20.000.000.000.000
Authorized Capital
Modal Ditempatkan dan
Disetor Penuh Rp9.673.198.450.000
Issued and Fully Paid-up Capital
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Pencatatan Saham di Bursa
Efek Indonesia (“BEI”) 10 November 2010
Listing of Shares on the Indonesia November 10, 2010
Stock Exchange (“IDX”)
Kode Saham
KRAS
Stock Code
Jumlah SDM per 31 Desember
2023 1.343 orang
Number of Employee as of 1,343 persons
December 31, 2023
Alamat Kantor [OJK C.2][GRI 2-1] Kantor Jakarta Jakarta Office
Office Address Gedung Krakatau Steel Gedung Krakatau Steel
Jl. Jend. Gatot Subroto Kav. 54 Jl. Jend. Gatot Subroto Kav. 54
Jakarta Selatan 12950 Jakarta Selatan 12950
Indonesia Indonesia
Tel. : +62-21 5221255 (Hunting) Tel. : +62-21 5221255 (Hunting)
Fax. : +62-21 5200876, 5204208, Fax. : +62-21 5200876, 5204208,
5200793 5200793
Head Office Head Office
Technology Buliding Technology Buliding
Jl. Asia Raya, Cilegon, 42435 Jl. Asia Raya, Cilegon, 42435
Telp. : 62-254-392519 Telp. : 62-254-392519
Kantor Perwakilan Surabaya Surabaya Representative Office
Jl. KH. Mas Mansyur No. 229, Jl. KH. Mas Mansyur No. 229,
Surabaya 60162, Indonesia Surabaya 60162, Indonesia
Tel : +62-31 3534057 Tel : +62-31 3534057
Fax : +62-31 3534058 Fax : +62-31 3534058
Pabrik Plant
Cilegon-Cigading Plant Site, Cilegon-Cigading Plant Site,
Banten 42435, Indonesia Banten 42435, Indonesia
Informasi bagi Investor Sekretaris Perusahaan Corporate Secretary
Information for Investors Mohamad Tantra Maulana Mohamad Tantra Maulana
Tel : +62-21 5221255 (Hunting), Tel : +62-21 5221255 (Hunting),
+62-254 372519 (Direct) +62-254 372519 (Direct)
Fax : +62-254 395178 Fax : +62-254 395178
E-mail : corsec@krakatausteel.com E-mail : corsec@krakatausteel.co
Situs Web dan Media Sosial www.krakatausteel.com
Website and Social Media
Krakatau Steel Official
Krakatau Steel Official
@_KRAKATAUSTEEL
krakatau.steel
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Skala
Usaha [OJK C.3][GRI 2-6]
Scale of Business
Satuan
Uraian 2023 2022 2021 Description
Unit
Total Aset Ribuan USD 2.849.189 3.162.434 3.773.676 Total Assets
Thousand
USD
Total Liabilitas Ribuan USD 2.352.388 2.609.848 3.186.482 Total Liabilities
Thousand
USD
Demografi Karyawan Orang 1.343 2.300 2.730 Employee Demographics
People
Komposisi Kepemilikan Saham Informasi Komposisi Pemegang Saham Tahun 2023 sudah Shareholder Composition
diungkapkan di dalam Laporan Tahunan 2023, halaman 118
Information on 2023 Shareholder Composition has been
disclosed in the 2023 Annual Report, page 118
Wilayah Operasional Informasi Wilayah Operasional Tahun 2023 sudah diungkapkan Operational Area
di dalam Laporan Tahunan 2023, halaman 93
Information on the Operational Area in 2023 has been disclosed
in the 2023 Annual Report, page 93
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Riwayat
Singkat
Brief History
PT Krakatau Steel (“Perseroan”) merupakan PT Krakatau Steel (“the Company”) is a State-
perusahaan Badan Usaha Milik Negara (BUMN) Owned Enterprise (BUMN) engaging in the
yang menjalankan kegiatan usaha di bidang steel production industry and operates in
produksi baja dan beroperasi di Kota Cilegon, the city of Cilegon, Banten Province. The
Provinsi Banten. Perjalanan panjang Perseroan Company’s long journey as a leading steel
sebagai produsen baja terkemuka di Indonesia producer in Indonesia began in 1970 with
dimulai sejak pendiriannya di tahun 1970 the establishment of PT Krakatau Steel. The
dengan nama PT Krakatau Steel. Asal mula formation of the Company was a realization
pembentukan Perseroan merupakan wujud of the Trikora Iron Steel Project initiated by
pelaksanaan dari Proyek Besi Baja Trikora President Soekarno, who at that time aimed
atas inisiasi Presiden Soekarno yang kala itu to have a steel plant capable of supporting
berkeinginan untuk memiliki pabrik baja yang independent national industry development
mampu mendukung perkembangan industri with high added value, influencing national
nasional yang mandiri, bernilai tambah economic development.
tinggi, dan berpengaruh bagi pembangunan
ekonomi nasional.
Pada tahun 1971, Perseroan resmi beroperasi In 1971, the Company officially began
secara komersial dan di tahun 1973, Perseroan commercial operations, and in 1973, the
mulai memproduksi pipa spiral untuk pertama Company started producing spiral pipes for
kalinya dengan spesifikasi ASTM A252 dan the first time with ASTM A252 and AWWA C200
AWWA C200. specifications.
Satu dasawarsa berselang sejak pendiriannya, A decade after its establishment, the Company
Perseroan mampu membuktikan demonstrated significant business growth
perkembangan bisnis yang signifikan melalui with the construction of various production
pembangunan berbagai sarana produksi, facilities, such as Sponge Iron Plant, Billet Steel
seperti Hot Strip Mill, Cold Rolling Mill, Pabrik Plants, Wire Rod Mill, as well as supporting
Besi Spons, Pabrik Billet Baja, Pabrik Baja infrastructure facilities, including power
Batang Kawat, serta fasilitas infrastruktur plants, water purification centers, ports, and
pendukungnya, yaitu pembangkit listrik, telecommunication systems.
pusat penjernihan air, pelabuhan dan sistem
telekomunikasi.
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Berbekal pengelolaan yang
Berbekal pengelolaan yang profesional, profesional, kelengkapan sarana
kelengkapan sarana infrastruktur yang dimiliki,
infrastruktur yang dimiliki, serta
serta kemampuan teknis dan manajerial yang
baik, Perseroan berhasil memperoleh beberapa kemampuan teknis dan manajerial
sertifikasi, di antaranya Sertifikasi ISO 9001, ISO yang baik, Perseroan berhasil
14001, OHSAS 18001/SMK3, ISO 17025, dan Sistem memperoleh beberapa sertifikasi, di
Manajemen Pengamanan (SMP). Sejak tahun 1977,
antaranya Sertifikasi ISO 9001, ISO
Perseroan telah memperoleh sertifikasi API 5L dan
sejak 2009 juga telah meraih sertifikasi BC1, yang 14001, OHSAS 18001/SMK3, ISO 17025,
merupakan standar Building and Construction dan Sistem Manajemen Pengamanan
Authority yang dikeluarkan oleh Negara Singapura. (SMP). Sejak tahun 1977, Perseroan
telah memperoleh sertifikasi API 5L
Kehadiran Perseroan sebagai produsen baja
lembaran panas (HRC) dan baja lembaran dingin dan sejak 2009 juga telah meraih
(CRC) serta produsen batang kawat baja (WR) sertifikasi BC1, yang merupakan
terbesar kedua di Indonesia tentunya diikuti standar Building and Construction
dengan komitmen penuh dalam menjaga
Authority yang dikeluarkan oleh
kualitas dan keamanan produk-produk baja yang
dipasarkan. Hal ini dibuktikan dari keberhasilan Negara Singapura.
Perseroan dalam mendapatkan JIS Marking
approval untuk produk-produk HRC sejak tahun With professional management,
1991, lalu dilanjutkan dengan produk CRC dan WR comprehensive infrastructure facilities, and
sejak tahun 1993. Selain itu Perseroan juga telah good technical and managerial capabilities, the
menetapkan Standar Nasional Produk Indonesia Company has obtained several certifications,
melalui SNI wajib pada tahun 2011 untuk HRC dan including ISO 9001, ISO 14001, OHSAS 18001/
2012 untuk CRC. Seluruh perolehan sertifikasi ini SMK3, ISO 17025, and Security Management
merupakan perwujudan komitmen Perseroan System (SMS). Since 1977, the Company has
terhadap standar dalam negeri maupun bertaraf obtained API 5L certification and since 2009
international. has also achieved BC1 certification, which is the
Building and Construction Authority standard
issued by the Government of Singapore.
With professional management, comprehensive
infrastructure facilities, and good technical and
managerial capabilities, the Company has obtained
several certifications, including ISO 9001, ISO
14001, OHSAS 18001/SMK3, ISO 17025, and Security
Management System (SMS). Since 1977, the Company
has obtained API 5L certification and since 2009 has
also achieved BC1 certification, which is the Building
and Construction Authority standard issued by the
Government of Singapore.
The Company’s presence as the second-largest
producer of hot-rolled coils (HRC) and cold-rolled
coils (CRC) and the second-largest producer of
steel wire rods (WR) in Indonesia is followed by a
full commitment to maintaining the quality and
safety of marketed steel products. This is evidenced
by the Company’s success in obtaining JIS Marking
approval for HRC products since 1991, followed by
CRC and WR products since 1993. In addition, the
Company has established the Indonesian National
Standard through mandatory SNI for HRC in 2011
and for CRC in 2012. All of these certifications reflect
the Company’s commitment to both domestic and
international standards.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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74 Riwayat Singkat Brief History Dalam rangka memperkuat posisinya di pasar baja In order to strengthen its position in the national steel nasional, pada 10 November 2010, Perseroan melakukan market, on November 10, 2010, the Company conducted Penawaran Umum Saham Perdana (Initial Public an Initial Public Offering (IPO) which was listed on the Offering/”IPO”) yang dicatatkan di Bursa Efek Indonesia Indonesia Stock Exchange (IDX) with the stock code (BEI) dengan kode saham “KRAS”. Langkah besar “KRAS”. This significant step was taken to strengthen ini dilakukan untuk memperkuat permodalan dan capital and support the Company’s business expansion. mendukung ekspansi bisnis Perseroan. Melalui aksi Through this corporate action, the Company’s status korporasi tersebut, maka status perusahaan berubah changed to a Public Company, resulting in a change in menjadi Perusahaan Terbuka sehingga penulisan the Company’s name to PT Krakatau Steel (Persero) Tbk. nama Perseroan turut mengalami perubahan menjadi PT Krakatau Steel (Persero) Tbk. Tidak lekas berpuas diri dengan segala bentuk Not content with the achievements obtained and pencapaian yang berhasil diraih dan dipertahankan maintained to this day, the Company is fully committed sampai dengan hari ini, Perseroan bertekad penuh to further strengthening its position in the national untuk terus memperkuat posisinya di industri baja steel industry through sustainable investment and nasional dengan melakukan investasi dan inovasi yang innovation, both to improve efficiency and to boost berkelanjutan, baik untuk meningkatkan efisiensi production capacity. Entering the year 2020, the ataupun mendorong kapasitas produksi. Memasuki Company embarked on digitalization aimed at driving tahun 2020 Perseroan telah menerapkan digitalisasi more efficient business processes, including Krasmart, dalam rangka mendorong proses bisnis yang lebih Digital Control Tower, and others. In addition to efisien, di antaranya Krasmart, Digital Control Tower, developing steel production facilities, the Company dan lainnya. Selain mengembangkan fasilitas produksi also expanded various infrastructure facilities, such as baja, Perseroan juga mengembangkan berbagai port development and industrial water provision, which fasilitas infrastruktur lainnya, seperti pengembangan not only support the Company's production facility pelabuhan dan penyediaan air industri yang tidak development but also bolster industrial growth in the hanya mendukung pengembangan fasilitas produksi surrounding areas. The Company also endeavored to Perseroan tetapi juga mendukung pertumbuhan enhance energy self-sufficiency through power plant industri di sekitar kawasan. Perseroan juga telah development. berupaya untuk meningkatkan kemandirian energi melalui pengembangan pembangkit listrik. Berkat kemampuannya dalam memproduksi baja Thanks to its ability to produce steel with special dengan spesifikasi khusus, terutama untuk mendukung specifications, especially to support national defense infrastruktur pertahanan nasional, Perseroan dikenal infrastructure, the Company is known as one of sebagai salah satu industri strategis Indonesia. Indonesia’s strategic industries. Per 31 Desember 2023, kapasitas produksi Perseroan As of December 31, 2023, the Company’s production telah mencapai 3,15 juta ton per tahun dengan berbagai capacity has reached 3.15 million tons per year with produk unggulan, seperti Baja Lembaran Panas, Baja various flagship products, such as Hot Sheet Steel, Cold Lembaran Dingin, dan Baja Batang Kawat. Melalui anak Sheet Steel, and Wire Rod Steel. Through its subsidiaries, usahanya, Perseroan juga memproduksi berbagai jenis the Company also produces various types of steel Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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75 produk baja seperti Pipa baja Spiral, Pipa baja ERW, Baja products such as Spiral Steel Pipes, ERW Steel Pipes, Tulangan, dan Baja Profil yang dibutuhkan oleh industri Reinforcing Steel Bars, and Profile Steel needed by the minyak dan gas serta sektor konstruksi. oil and gas industry and the construction sector. Selain menguasai pangsa pasar domestik, Perseroan In addition to dominating the domestic market share, juga mengandalkan ekspor produk baja berkualitas the Company also relies on the export of high-quality tinggi untuk meningkatkan volume penjualannya. steel products to increase its sales volume. With its Dengan berbagai sarana infrastruktur yang dimiliki, serta comprehensive infrastructure facilities and wide-open peluang bisnis yang terbuka lebar melalui kolaborasi dan business opportunities through collaboration and sinergi yang terjalin bersama subholding PT Krakatau synergy with the sub-holding company PT Krakatau Steel Tbk serta dukungan penuh Pemerintah, Perseroan Steel Tbk and full support from the Government, the optimis dapat menghadirkan industri baja terpadu yang Company is optimistic about presenting an integrated bukan hanya mampu memasok produk baja tetapi juga steel industry that not only can supply steel products turut serta dalam mendukung pertumbuhan industri di but also participates in supporting industrial growth in tanah air. the homeland. INFORMASI PERUBAHAN NAMA NAME CHANGE INFORMATION Perseroan melakukan perubahan nama dari PT Krakatau The Company changed its name from PT Krakatau Steel Steel (Persero) menjadi PT Krakatau Steel (Persero) Tbk (Persero) to PT Krakatau Steel (Persero) Tbk after the setelah Penawaran Saham Perdana pada 10 November Initial Public Offering on November 10, 2010. 2010. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Jejak
Langkah
Milestones
1970 1975 1977 1979
Pengumuman resmi Pembangunan PT Peresmian pabrik Peresmian Pabrik Besi
untuk mendirikan PT Krakatau Steel (Persero) Reinforcing Bar, Section Spons PT Krakatau
Krakatau Steel (Persero) Tahap I dengan kapasitas Steel dan Pelabuhan Steel (Persero) yang
berdasarkan Peraturan produksi 500 ribu ton per Khusus Cigading memanfaatkan teknologi
Pemerintah (PP) No. tahun. PT Krakatau Steel Direct Reduction dari Hylsa,
35 tanggal 31 Agustus (Persero). Pabrik Billet Steel (Electric
1970. PT Krakatau Steel Construction of Arc Furnace), Pabrik Wire
Rod Mill, Pembangkit Listrik
(Persero) diberikan PT Krakatau Steel Inauguration of the
Tenaga Uap (PLTU) 400 MW,
mandat yang luas untuk (Persero) Phase I with a Reinforcing Bar, Section
dan Fasilitas Pengolahan
membangun industri production capacity of Steel, and Cigading Air (2.000 liter/detik) serta
baja di Indonesia. 500 thousand tons per Special Port of PT PT KHI Pipe oleh Presiden
year. Krakatau Steel (Persero). Soeharto.
The Government
encouraged the Inauguration of the Sponge
change of status of Iron Plant of PT Krakatau
the Trikora Iron Steel Steel (Persero) utilizing
Project to a Limited Direct Reduction technology
Liability Company (PT) from Hylsa, Billet Steel Plant
in accordance with (Electric Arc Furnace), Wire
Presidential Decree Rod Mill Plant, 400 MW
(Inpres) No. 17 dated Steam Power Plant (PLTU),
December 28, 1967. and Water Processing
Facilities (2,000 liters/
second) and PT KHI Pipe by
President Soeharto.
1991 1992
Penggabungan PT Cold Rolling Mill Indonesia Utama Pemisahan pabrik Reinforcing Bar, Section Steel dan
(CRMIU) dan Wire Rod menjadi PT Krakatau Wajatama.
PT Krakatau Baja Permata ke dalam PT Krakatau Steel
(Persero). Spin-off of Reinforcing Bar, Section Steel, and Wire Rod
plants into PT Krakatau Wajatama.
Merger of PT Cold Rolling Mill Indonesia Utama (CRMIU)
and PT Krakatau Baja Permata into PT Krakatau Steel
(Persero).
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1980 1983
Peletakan batu pertama proyek ekspansi dan modernisasi • Proyek SSP 1 dan HSM 1,2 juta ton selesai dan
PT Krakatau Steel oleh Menteri Muda Perindustrian Tunki beroperasi.
Ariwibowo untuk:
• Meningkatkan kapasitas produksi baja kasar dari 1,5 juta • Completion and operation of SSP 1 and HSM 1.2 million
ton menjadi 2,5 juta ton/tahun; ton projects.
• Meningkatkan kualitas dan variasi produk baja
Perusahaan;
• Meningkatkan efisiensi produksi.
Groundbreaking for the expansion and modernization
project of PT Krakatau Steel by the Minister of Industry
Tunki Ariwibowo, with the objective of:
• Increase crude steel production capacity from 1.5 million
tons to 2.5 million tons per year;
• Improve the quality and variety of the company’s steel
products;
• Increase production efficiency.
1993 1995
Peresmian proyek perluasan Penyelesaian proyek ekspansi dan modernisasi
PT Krakatau Steel oleh Presiden Soeharto, termasuk: PT Krakatau Steel oleh Menteri Muda Perindustrian
• Modernisasi dan perluasan produksi HSM dari 1,2 juta Tungki Ariwibowo, meliputi:
ton menjadi 2,0 juta ton/tahun; • Pabrik Direct Reduction Hyl III;
• Peningkatan kualitas dan efisiensi HSM; • Pabrik Slab Steel Plant 2;
• Perluasan pelabuhan bijih besi dari kapasitas bongkar • Sizing Press HSM;
tahunan 3 juta ton menjadi 6 juta ton
Completion of the PT Krakatau Steel expansion and
The inauguration of the PT Krakatau Steel expansion modernization project by Junior Minister of Industry
project by President Soeharto, including: Tungki Ariwibowo, including:
• Modernization and expansion of HSM production from • Direct Reduction Hyl III Plant;
1.2 million tons to 2.0 million tons per year; • Slab Steel Plant 2;
• Improvement of HSM quality and efficiency; • Sizing Press HSM;
• Expansion of the iron ore port from an annual
unloading capacity of 3 million tons to 6 million tons.
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Jejak Langkah
Milestones
1996 2010
Pemisahan dari unit pendukung otonom menjadi anak • Perubahan nama PT Krakatau Steel (Persero) menjadi
perusahaan PT Krakatau Steel (Persero) Tbk terkait dengan
PT Krakatau Steel: kesuksesan Penawaran Saham Perdana pada 10
• PLTU 400 MW menjadi PT Krakatau Daya Listrik; November 2010;
• Pusat Pengolahan Air di Krenceng menjadi • Peletakan batu pertama dari fase I proyek konstruksi
PT Krakatau Tirta Industri; PT Krakatau Posco pada tanggal 28 Oktober 2010.
• Pelabuhan Khusus Cigading menjadi PT Krakatau PT Krakatau Posco adalah joint-venture antara PT
Bandar Samudera; Krakatau Steel (Persero) Tbk dengan Posco dari Korea
• Rumah Sakit Krakatau Steel menjadi PT Krakatau Selatan untuk membangun pabrik baja terintegrasi
Medika. berkapasitas 3 juta ton per tahun pada fase I.
Spin-off autonomous supporting units into PT Krakatau • Change of name of PT Krakatau Steel (Persero) to PT
Steel subsidiaries: Krakatau Steel (Persero) Tbk related to the success of
• 400 MW Steam Generated Power Plant becomes the Initial Public Offering on November 10, 2010;
PT Krakatau Daya Listrik;
• Water Treatment Center in Krenceng becomes • Groundbreaking of phase I of the
PT Krakatau Tirta Industri; PT Krakatau Posco construction project on October
• Cigading Special Port becomes 28, 2010.
PT Krakatau Bandar Samudera; PT Krakatau Posco is a joint venture between PT
• Krakatau Steel Hospital becomes Krakatau Steel (Persero) Tbk and Posco from South
PT Krakatau Medika. Korea to build an integrated steel plant with a
capacity of 3 million tons per year in phase I.
2013
• Peresmian PT Krakatau Posco oleh Presiden RI, Susilo • Inauguration of PT Krakatau Posco by the President of
Bambang Yudhoyono, perusahaan baja joint venture the Republic of Indonesia, Susilo Bambang Yudhoyono, a
antara PT Krakatau Steel (Persero) Tbk dan POSCO joint venture steel company between PT Krakatau Steel
dengan kapasitas produksi 3 juta ton per tahun pada (Persero) Tbk and POSCO with a production capacity of 3
tahap pertama. Peresmian ini juga menandakan million tons per year in the first phase. This inauguration
beroperasinya PT Krakatau Posco; also marks the operation of PT Krakatau Posco;
• Pembangunan fasilitas coil center dan distribution • Construction of the coil center facility and distribution
channel PT Indo Japan Steel Center 120.000 ton per channel of PT Indo Japan Steel Center 120,000 tons per
tahun sebagai distribution channel bagi produk HRC year as a distribution channel for HRC and CRC products
dan CRC PTKS untuk industri otomotif. PT Indo Japan of PTKS for the automotive industry. PT Indo Japan Steel
Steel Center merupakan perusahaan patungan PTKS & Center is a joint venture of PTKS & Nippon Steel Trading;
Nippon Steel Trading; • The operation of Distribution Pipeline - PT Krakatau Tirta
• Pengoperasian Jaringan Pipa Distribusi - PT Krakatau Industri to increase clean water supply from 1,200 liters/
Tirta Industri untuk meningkatkan suplai air bersih dari second to 1,800 liters/second.
1.200 liter/detik menjadi 1.800 liter/detik.
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2011 2012
• Rapat Umum Pemegang Saham PT Krakatau Steel • Perluasan Waduk Krenceng - PT Krakatau Tirta
(Persero) Tbk yang pertama kali diselenggarakan Industri berupa peningkatan kapasitas waduk dari 3
(tanggal 6 Juni 2011) setelah menjadi perusahaan juta m3 menjadi 5 juta m3;
terbuka; • Proyek ekspansi iron making pembangunan Pabrik
• Penyelesaian revitalisasi pabrik Hot Strip Mill yang Meratus Jaya Iron & Steel (MJIS) hasil kerja sama
meningkatkan kapasitas produksi menjadi 2,4 juta ton Perseroan dengan PT Aneka Tambang (Persero) Tbk
dari sebelumnya sebesar 2 juta ton per tahun. di Batulicin, Kalimantan Selatan telah beroperasi.
• First General Meeting of Shareholders of PT Krakatau • Expansion of Krenceng Reservoir - PT Krakatau Tirta
Steel (Persero) Tbk held on June 6, 2011, after Industri by increasing the reservoir capacity from 3
becoming a public company; million m3 to 5 million m3;
• Completion of the revitalization of the Hot Strip Mill to • Iron making expansion project development
increase production capacity to 2.4 million tons from of Meratus Jaya Iron & Steel Plant (MJIS) as a
the previous 2 million tons per year. cooperation between the Company and
PT Aneka Tambang (Persero) Tbk in Batulicin, South
Kalimantan has been operational..
2014 2015 2016 2017
• Penandatanganan
Produksi Pipa Baja • Groundbreaking HSM PT Krakatau Nippon
Perjanjian Pinjaman
perdana Pabrik ERW #2; Steel Sumikin (KNSS)
Jangka Panjang
#2 (Electric Resistance • Pelaksanaan mulai beroperasi.
Perseroan untuk proyek
Welding) PT KHI Pipe penambahan modal
Pembangunan Hot
Industries (“PT KHI”) dengan memberikan PT Krakatau Nippon
StripMillke-2(HSM #2)
pada 14 Oktober 2014. HMETD Perseroan Steel Sumikin (KNSS)
senilai USD260,05 juta.
Pabrik ERW #2 ini dengan total hasil began operations.
• Ground Breaking
memiliki kapasitas sebesar 3.571.396.900
Ceremony PT Krakatau
115.000 ton per tahun, lembar saham;
Osaka Steel (PT KOS).
sehingga mampu • PT Krakatau Osaka
• Ground Breaking
meningkatkan Steel (KOS) resmi
Ceremony PT Krakatau
kapasitas produksi Pipa beroperasi
Nippon Steel Sumikin
Baja PT KHI menjadi
(PT KNSS).
233.000 ton per tahun. • Groundbreaking for
• Peletakan bata terakhir
HSM #2;
Coke Oven Plant (COP)
First production of • Capital increase
Blast Furnace.
Steel Pipe from the through the provision
ERW Plant #2 (Electric of HMETD by the
• USD260.05 million
Resistance Welding) of Company with a total
Long-Term Loan
PT KHI Pipe Industries result of 3,571,396,900
Agreement Signing
(“PT KHI”) on October shares;
for Construction of the
14, 2014. ERW Plant
Second Hot Strip Mill
#2 has a capacity of • PT Krakatau Osaka
(HSM#2)
115,000 tons per year, Steel (KOS) officially
• Ground Breaking
thus increasing PT KHI’s commenced
Ceremony PT Krakatau
steel pipe production operations.
Osaka Steel (PT KOS)
capacity to 233,000 tons
• Ground Breaking
per year.
Ceremony PT Krakatau
Nippon Steel Sumikin
(PT KNSS)
• Final Stone Laying for
the Blast Furnace Coke
Oven Plant (COP).
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Jejak Langkah
Milestones
2018 2019 2020
• Heating Up Hot Blast • Penandatanganan • Penandatanganan • Signing of Debt
Stove; Program Restrukturisasi Perjanjian Restructuring
• Penyalaan Perdana Keuangan dengan Bank; Restrukturisasi Utang Agreement with all
Pabrik Blast Furnace; • Peresmian PT Krakatau dengan seluruh kreditur; creditors;
• Peresmian proyek Niaga Indonesia; • Peluncuran Digital • Launching of the Digital
Bendung Cipasauran • HSM Rekor Produksi Control Tower; Control Tower;
PT Krakatau Tirta 203.000 Ton; • Krakatau Steel meraih • Krakatau Steel booked a
Industri. • CRM Rekor Produksi laba USD74,1 juta di Q1 profit of USD74.1 million
70.911 Ton. 2020; in Q1 2020;
• Heating Up Hot Blast • Peresmian fasilitas • Inauguration of the
Stove • Signing of Financial Integrated Warehouse Integrated Warehouse
• Blast Furnace Factory Restructuring Program (IWH) PT KBS; (IWH) facility of PT KBS;
Start-up; with Banks; • Penandatanganan • Signing of a gas supply
• Inauguration of • Inauguration of perjanjian pasokan gas agreement at a price of
PT Krakatau Tirta PT Krakatau Niaga dengan harga USD6,00/ USD6.00/MMBTU with
Industri's Cipasauran Indonesia; MMBTU dengan PT Perusahaan Gas
Dam project. • HSM Production Record PT Perusahaan Gas Negara Tbk (PGN);
of 203,000 Tons; Negara Tbk (PGN); • Launching of Krakatau
• CRM Production Record • Peluncuran produk- Steel downstream
of 70,911 Tons. produk hilirisasi products:
Krakatau Steel: - Kanal C, Reng
- Kanal C, Reng Asimetris, dan Plat
Asimetris, dan Plat Talang
Talang - Tower
- Tower - Customized Plate
- Customized Plate • Launching of the new
• Peresmian logo baru Krakatau Steel logo;
Krakatau Steel; • Export of steel products
• Ekspor produk baja ke to Australia;
Australia; • Launching of Krasmart
• Peluncuran Krasmart Connect;
Connect; • Signing of Government
• Penandatanganan Investment Agreement
Perjanjian Investasi as part of the National
Pemerintah dalam Economic Recovery
rangka Pemulihan (PEN);
Ekonomi Nasional (PEN); • Disbursement of
• Pencairan dana PEN PEN phase 1 funds
tahap 1 sebesar Rp2,2 amounting to Rp2.2
triliun. trillion.
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2021 2022
• Produksi pertama (first coil) pabrik Hot Strip Mill#2 • Meningkatan kepemilikan saham PT Krakatau Posco
(HSM#2); menjadi 50%;
• Pembentukan Subholding Krakatau Sarana • Menandatangani Nota Kesepahaman untuk reaktivasi
Infrastruktur (KSI); Pabrik Blast Furnace dan Baowu Group Zhongnan Co.
• Peresmian pabrik HSM#2 oleh Presiden Republik Ltd.;
Indonesia Joko Widodo; • Bersama Kementerian Investasi RI menandatangani
• Pembentukan Subholding Krakatau Baja Konstruksi Nota Kesepahaman kerja sama investasi dengan
(KBK); POSCO sebesar USD3,5 miliar;
• Penyelesaian utang Tranche B sebesar Rp2,7 triliun; • Lunasi utang Commerzbank senilai total USD216 juta
• Rekor produksi CRC sebesar 81.342 ton; atau setara dengan Rp3,3 triliun;
• Peluncuran KRASmart Marketplace. • Terbitnya Peraturan Menteri Keuangan No. 15 Tahun
2022 terkait kebijakan pengenaan Bea Masuk Anti-
• First coil production of Hot Strip Mill #2 (HSM #2) Dumping atas impor produk baja jenis HRC Alloy asal
plant; Tiongkok.
• Establishment of Krakatau Infrastructure Services
(KSI) subholding; • Increased shareholding in PT Krakatau Posco to 50%;
• Inauguration of the HSM #2 plant by the President of • Signed a Memorandum of Understanding for the
the Republic of Indonesia Joko Widodo; reactivation of the Blast Furnace Plant and Baowu
• Establishment of Krakatau Construction Steel (KBK) Group Zhongnan Co. Ltd.;
subholding; • Together with the Indonesian Ministry of Investment
• Repayment of Tranche B debt of Rp2.7 trillion; signed a Memorandum of Understanding for
• CRC production record of 81,342 tons; investment cooperation with POSCO amounting to
• Launching of KRASmart Marketplace. USD3.5 billion;
• Repaid Commerzbank's debt totalling USD216 million
or equivalent to Rp3.3 trillion;
• Issuance of Minister of Finance Regulation No. 15 of
2022 related to the policy of imposing Anti-Dumping
Import Duty on imports of HRC Alloy steel products
from China.
2023
• Menandatangani akta jual beli untuk penutupan transaksi atas
Conditional Shares and Purchase Agreement (CSPA) dengan PT Chandra
Asri Petrochemical Tbk untuk pengalihan saham PT Krakatau Daya
Listrik (KDL) sebesar 70% dan PT Krakatau Tirta Industri (KTI) sebesar
49% dari PT Krakatau Sarana Infrastruktur (KSI) ke PT Chandra Asri
Petrochemical Tbk;
• Memperoleh penghargaan Badan Publik dengan kategori Informatif
dalam Anugerah Keterbukaan Informasi Publik oleh Komisi Informasi
Pusat (KIP); dan
Menandatangani Nota Kesepemahaman kerja sama reaktivasi fasilitas
hulu Iron and Steel Making (ISM) dalam rangka pengembangan steel
long product bersama Baowu Group Zhongnan.
• Signed the sale and purchase deed for the closing of the transaction
on the Conditional Shares and Purchase Agreement (CSPA) with
PT Chandra Asri Petrochemical Tbk for the transfer of shares of PT
Krakatau Daya Listrik (KDL) by 70% and PT Krakatau Tirta Industri (KTI)
by 49% from PT Krakatau Sarana Infrastruktur (KSI) to PT Chandra Asri
Petrochemical Tbk;
• Received the Public Agency award with the Informative category in
the Public Information Disclosure Award by the Central Information
Commission (KIP); and
Signed a Memorandum of Understanding for the reactivation of
upstream iron and steel making (ISM) facilities in order to develop steel
long products with Baowu Group Zhongnan.
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Visi dan Misi [OJK C.1]
Vision and Mission
PENETAPAN VISI DAN MISI VISION AND MISSION STATEMENT
Perseroan senantiasa melakukan review terhadap Visi The Company regularly reviews its Vision and Mission
dan Misi Perusahaan secara berkala setiap tahun untuk Statements annually to ensure their relevance with the
memastikan relevansinya dengan perkembangan evolving business environment and challenges faced
lingkungan bisnis serta tantangan yang dihadapi oleh by the Company. It is hoped that all business activities
Perseroan. Diharapkan seluruh aktivitas bisnis dapat can be carried out in an integrated and comprehensive
dijalankan secara terintegrasi dan komprehensif. manner.
Visi Vision
Menjadi korporasi yang kompetitif, untung, dan terpercaya
To become a competitive, profitable, and trusted corporation.
1. Korporasi yang Kompetitif 1. Competitive Corporation
a. Perseroan sebagai penyedia solusi baja dari hulu a. The Company as a provider of steel solutions from
hingga hilir melalui kerjasama bisnis strategis. upstream to downstream through strategic business
b. Produk Perseroan harus mampu bersaing dengan cooperation.
produk pesaing domestik dan impor dalam hal b. The Company’s products must be able to compete
kualitas, harga, waktu penyerahan, dan kualitas with domestic and imported competitors in terms of
pelayanan. quality, price, delivery time, and service quality.
c. Keunggulan kompetitif untuk menciptakan daya c. Competitive advantage to create the Company’s
saing Perseroan dilakukan melalui penggunaan competitiveness is done through the use of more
bahan baku dan energi yang lebih kompetitif serta competitive raw materials and energy as well as the
teknologi yang tepat. right technology.
2. Untung dan Terpercaya 2. Profitable and Reliable
a. Dengan keunggulan kompetitif yang dimiliki, a. With its competitive advantages, the Company is
Perseroan menjadi pilihan utama pengguna di the first choice of users in Indonesia and the region.
Indonesia dan kawasan regional. b. With superior performance, the Company earns
b. Dengan kinerja unggul, Perseroan mendapatkan the trust of shareholders and other stakeholders.
kepercayaan dari pemegang saham dan c. The Company can grow and develop into a
stakeholders lainnya. company with the best performance of the top 10
c. Perseroan dapat tumbuh dan berkembang Indonesian SOEs.
menjadi perusahaan dengan kinerja 10 besar
BUMN Indonesia terbaik.
Misi Mission
1. Mewujudkan kinerja operasional yang produktif 1. To realize productive and efficient operational
dan efisien untuk menghasilkan produk dan jasa performance to produce quality products and
berkualitas yang menguntungkan. services that are profitable.
2. Mengembangkan bisnis baja melalui kerjasama 2. Develop steel business through mutually beneficial
yang saling menguntungkan dengan mitra cooperation with strategic partners.
strategis. 3. Develop steel solution applications and downstream
3. Mengembangkan aplikasi solusi baja dan produk steel products to increase added value and customer
baja hilir untuk meningkatkan nilai tambah serta satisfaction.
kepuasan pelanggan. 4. Enhance group business value to make positive
4. Meningkatkan nilai bisnis group untuk memberikan contributions and optimize the supply chain.
kontribusi positif dan mengoptimalkan rantai 5. Develop the best talents to contribute optimally in
pasokan. all business processes.
5. Mengembangkan talenta terbaik untuk dapat
berkontribusi optimal dalam seluruh proses bisnis.
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Nilai Budaya Perusahaan
Corporate Values
AMANAH TRUST
Amanah berarti memegang teguh kepercayaan yang Amanah means upholding the trust that have been given
diberikan, dengan perilaku yang diharapkan sebagai with expected behaviors including:
berikut:
• Memenuhi janji dan komitmen • Fulfilling promises and commitments
• Bertanggung jawab atas tugas, keputusan, dan tindakan • Taking responsibility for tasks, decisions, and actions
yang dilakukan • Adhering to moral and ethical values
• Berpegang teguh kepada nilai moral dan etika
KOMPETEN COMPETENT
Kompeten berarti terus belajar dan mengembangkan Competence means continuously learning and
kapabilitas, dengan perilaku yang diharapkan sebagai developing capacity, with expected behaviors including:
berikut:
• Meningkatkan kompetensi diri untuk menjawab • Improving self-competence to respond to everchanging
tantangan yang selalu berubah challenges
• Membantu orang lain belajar • Helping others learn
• Menyelesaikan tugas dengan kualitas terbaik. • Completing tasks with the best quality
HARMONIS HARMONIOUS
Harmonis berarti saling peduli dan menghargai Harmonis means caring for each other and respecting
perbedaan, dengan perilaku yang diharapkan sebagai differences, with expected behaviors including:
berikut:
• Menghargai setiap orang apapun latar belakangnya • Respecting every individual regardless of their
background
• Suka menolong orang lain • Willingness to help others
• Membangun lingkungan kerja yang kondusif. • Building a conducive work environment
LOYAL LOYAL
Loyal berarti berdedikasi dan mengutamakan kepentingan Loyal means dedicated and prioritizing the interests of
Bangsa dan Negara, dengan perilaku yang diharapkan the Nation and State, with expected behaviors including:
sebagai berikut:
• Menjaga nama baik sesama karyawan, pimpinan, BUMN • Maintaining the reputation of fellow employees, leaders,
dan Negara SOEs, and the State
• Rela berkorban untuk mencapai tujuan yang lebih besar • Willing to sacrifice to achieve greater goals
• Patuh pada pimpinan sepanjang tidak bertentangan • Obedience to leadership provided that it does not
dengan hukum dan etika. contradict the law and ethics
ADAPTIF ADAPTIVE
Adaptif berarti terus berinovasi dan antusias dalam Adaptive means continuously innovating and being
menggerakkan ataupun menghadapi perubahan, dengan enthusiastic in driving or facing changes, with expected
perilaku yang diharapkan sebagai berikut: behaviors including:
• Cepat menyesuaikan diri untuk menjadi lebih baik • Readily adapt to changes for self improvement
• Terus-menerus melakukan perbaikan mengikuti • Continuously making improvements to keep up with
perkembangan teknologi technological advancements
• Bertindak proaktif • Acting proactively
KOLABORATIF COLLABORATIVE
Kolaboratif berarti membangun kerjasama yang sinergis Collaborative means building synergistic collaborations,
dengan perilaku yang diharapkan sebagai berikut: with expected behaviors including:
• Memberi kesempatan kepada berbagai pihak untuk • Providing opportunities for various parties to contribute
berkontribusi • Being open to collaboration to create added value
• Terbuka bekerja sama menghasilkan nilai tambah • Encouraging the use of various resources for common
• Menggerakkan pemanfaatan berbagai sumber daya goals
untuk tujuan Bersama.
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Filosofi
Lambang Perusahaan
Philosophy of Company Logo
COLLABORATIVE BUSINESS GROWTH
COLLABORATION
ROBUST
Shape of mountain which
reflects robust foundation
PROGRESSIVE
ive
Perseroan hadir sebagai perusahaan yang inovatif, The Company is present as an innovative company,
bergerak beriringan dengan industri, serta mampu move hand in hand with industry, as well able to face all
menghadapi dengan siap segala tantangan yang ada di ready challenges that exist in the industry.
industri.
COLLABORATIVE
Perseroan tetap memegang teguh komitmennya The Company keeps its commitment as a “trusted
sebagai seorang “rekan”, seorang “partner terpercaya” partner” and mutually develop each other.
dan saling menumbuhkembangkan satu sama lain.
ROBUST
Perseroan dengan semangatnya yang baru akan tetap The Company with its renewed spirit remains present
hadir di tengah stakeholders sebagai perusahaan besar among the stakeholders as a large company supported
didukung dengan infrastruktur yang mumpuni dan by strong infrastructure to lead the industry.
mampu memimpin industri.
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SYMBOL LOGO TYPE
BRAND MARK
Logo Krakatau Steel berbentuk huruf K berwarna dasar The Krakatau Steel logo takes the form of the letter K
biru dan dilengkapi teks “Krakatau Steel” berwarna hitam. in blue, with the text "Krakatau Steel" in black. The
Huruf K dalam logo Krakatau Steel terdiri dari 3 (tiga) letter K in the Krakatau Steel logo consists of 3 (three)
komponen yang mencerminkan makna Progressive, components that reflect the meanings of Progressive,
Collaborative, dan Robust. Logo baru Krakatau Steel Collaborative, and Robust. The new Krakatau Steel
hadir dengan tagline baru yaitu “Explore to Empower”, logo comes with a new tagline, "Explore to Empower,"
yang memiliki makna Perseroan tidak lagi hadir hanya which means that the company is no longer just a steel
sebagai perusahaan baja, tetapi sebagai partner yang company but a partner capable of providing additional
memiliki kemampuan dalam memberikan dorongan strength to partners through every asset owned by the
kekuatan tambahan bagi para partner, melalui setiap company (both in terms of human resources capabilities
aset yang dimiliki oleh Perseroan (baik dari kapabilitas and infrastructure).
SDM maupun infrastruktur).
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Bidang
Usaha [OJK C.4][GRI 2-6]
Line of Business
KEGIATAN USAHA SESUAI BUSINESS ACTIVITIES ACCORDING
ANGGARAN DASAR TERAKHIR TO THE LATEST ARTICLES OF
ASSOCIATION
Mengacu pada pasal 3 Anggaran Dasar Referring to Article 3 of the Company’s Articles
Perseroan tahun 2018, adapun maksud dan of Association for the year 2018, the purpose
tujuan pelaksanaan kegiatan usaha perusahaan and objective of conducting business activities
di bidang industri besi dan baja adalah untuk in the field of iron and steel industry are to
menghasilkan barang dan/atau jasa yang produce high-quality goods and/or services
bermutu tinggi dan berdaya saing kuat serta with strong competitiveness and to pursue
mengejar keuntungan guna meningkatkan profits to enhance the Company’s value by
nilai Perseroan dengan menerapkan prinsip- applying the principles of a Limited Liability
prinsip Perseroan Terbatas. Company.
Dengan demikian, Perseroan dapat Therefore, the Company can carry out several
menjalankan sejumlah kegiatan usaha utama main business activities as stipulated in the
sebagaimana tertuang dalam Anggaran Dasar, Articles of Association, including:
antara lain:
• Memiliki dan mengusahakan kegiatan • Owning and managing mining activities
pertambangan bijih besi/iron ore, batu for iron ore/iron ore, coal, and/or other
bara dan/atau mineral dan/atau bahan minerals and/or mining materials.
tambang lainnya.
• Mengolah bahan mentah, bahan lain atau • Processing raw materials, other materials,
hasil tambang mineral menjadi bahan or mineral mining results into iron and
baku besi dan baja. steel raw materials.
• Mengolah bahan baku besi dan baja • Processing iron and steel raw materials
menjadi produk besi dan baja sebagai into iron and steel products as industrial
bahan baku industri. raw materials.
• Mengolah bahan baku industri besi dan • Processing iron and steel industrial raw
baja menjadi barang-barang jadi dan/atau materials into finished and/or semi-
setengah jadi. finished goods.
• Membuat mesin dan peralatan dari besi • Manufacturing machinery and equipment
dan baja atau membuat suatu hasil produk from iron and steel or producing a
atau barang yang lebih bermanfaat dari more beneficial product or item from
bahan baku yang ada serta merakit mesin existing raw materials and assembling
atau peralatan untuk keperluan industri machinery or equipment for upstream and
hulu dan hilir. downstream industrial purposes.
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• Menyelenggarakan kegiatan pemasaran, • Organizing marketing, trade, distribution, and
perdagangan, distribusi dan keagenan, baik agency activities, both for own production and third-
produksi sendiri maupun produksi pihak lain, atau party production, or other types of iron and steel
jenis-jenis produk besi dan baja lainnya, baik dalam products, both domestically and internationally.
maupun luar negeri.
• Melakukan pengadaan bahan baku/penolong, • Procuring raw materials/auxiliaries, goods, or spare
barang-barang atau suku cadang, mesin peralatan parts, machinery, equipment, and their components
beserta komponen-komponennya baik dari dalam both domestically and internationally.
maupun luar negeri.
• Melakukan pekerjaan desain engineering, • Conducting design engineering work, construction
perencanaan konstruksi, manajemen konstruksi, planning, construction management, research
studi penelitian, perbaikan dan pemeliharaan studies, machine and equipment repairs and
mesin dan peralatan, pengoperasian pabrik, latihan maintenance, factory operation, skills training,
keterampilan, konsultansi dan jasa teknis lainnya consulting, and other technical services in the iron
dalam sektor industri besi dan baja dan fasilitas and steel industry sector and other supporting
pendukung industri baja lainnya. facilities for the steel industry.
Selain melaksanakan kegiatan usaha utama di atas, In addition to carrying out the above main business
Perseroan juga menjalankan kegiatan usaha penunjang activities, the Company also conducts supporting
dalam rangka optimalisasi pemanfaatan sumber business activities to optimize the utilization of
daya yang dimiliki Perseroan, di antaranya kegiatan the Company’s resources, including warehousing,
pergudangan, perbengkelan, properti, pelabuhan, workshops, property, ports, education and training,
pendidikan dan pelatihan, limbah produk dan limbah product waste and waste from power plant industries,
industri pembangkit listrik, pengelolaan air, dan jasa water management, and information technology
teknologi informasi. services.
BIDANG USAHA YANG DIJALANKAN LINE OF BUSINESS DURING 2023
SELAMA TAHUN 2023
Pada tahun 2023, Perseroan menjalankan seluruh In 2023, the Company carried out all of its business
kegiatan usahanya sesuai dengan yang tertuang activities as stipulated in its latest Articles of Association.
Anggaran Dasar terakhirnya.
INFORMASI PENGUNGKAPAN BIDANG DISCLOSURE OF LINE OF BUSINESS IN
USAHA DI DALAM LAPORAN KEUANGAN THE 2023 FINANCIAL STATEMENTS
TAHUN 2023 Information about the above business activities has
Informasi tentang kegiatan usaha di atas juga telah also been included in the Financial Statements of PT
tercantum dalam Laporan Keuangan PT Krakatau Krakatau Steel (Persero) Tbk for the fiscal year ended
Steel (Persero) Tbk untuk tahun buku yang berakhir 31 December 31, 2023.
Desember 2023.
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Produk dan Jasa
yang Dihasilkan [OJK C.4][GRI 2-6]
Product and Services
Hot Rolled Coil/Plate Hot Rolled Coil/Plate
Produk baja lembaran panas ini berupa coil dan This hot-rolled steel product comes in coils
pelat yang dihasilkan dari proses pengerolan and plates produced through a hot rolling
panas. Pabrikan dan para pengguna jenis baja process. Manufacturers and users of this type
ini umumnya menyebut produk ini dengan of steel generally refer to it as “black steel” to
sebutan “baja hitam” sebagai pembeda distinguish it from cold-rolled steel product,
terhadap produk baja lembaran dingin yang also known as “white steel.”
juga dikenal sebagai “baja putih”.
Selain itu, Perseroan juga memproduksi baja Additionally, the Company also produces plain
plain carbon dan baja micro-alloyed yang dapat carbon steel and micro-alloyed steel that can
dipakai untuk berbagai penggunaan, mulai be used for various purposes, ranging from
dari kualitas umum atau komersial hingga general or commercial quality to special quality,
kualitas khusus, seperti struktur rangka baja, such as structural steel frameworks, motor
komponen dan rangka kendaraan bermotor, vehicle components and frames, piling, heavy
tiang pancang, komponen alat berat, fabrikasi equipment components, general fabrication,
umum, pipa dan tabung umum, pipa dan general pipes and tubes, pipeline and casing
tabung untuk jalur pipa dan casing, tabung gas, pipes, gas tubes, weathering steel, pressure
baja tahan korosi cuaca, bejana bertekanan, vessels, boilers, and shipbuilding.
boilers, dan konstruksi kapal.
Ketebalan pelat baja lembaran panas berkisar The thickness of hot-rolled steel plate ranges
antara 0,18 mm - 25 mm, sedangkan lebarnya from 0.18 mm to 25 mm, while its width
antara 600 mm - 2.060 mm. Kondisinya dapat ranges from 600 mm to 2,060 mm. It can be
berupa gulungan atau sebagai produk yang in the form of coils or as products that have
melalui proses pickling dan oiling (hot rolled undergone pickling and oiling processes (hot
coilpickled oiled atau HRC-PO). rolled coilpickled oiled or HRC-PO).
Perseroan mampu menghasilkan baja The Company is capable of producing high-
lembaran panas berkualitas tinggi quality hot-rolled steel sheet for special
untuk penggunaan khusus karena telah applications because it has implemented
menjalankan proses kontrol thermomekanik thermomechanical control processing and
dan proses desulfurisasi menggunakan ladle desulfurization processes using a ladle furnace.
furnace. Adapun penggunaan baja lembaran The use of hot-rolled sheet steel includes
panas meliputi aplikasi-aplikasi seperti yang applications such as those listed below:
tercantum di bawah ini:
• Konstruksi Umum dan Las; • General Construction and Welding;
• Pipa dan Tabung; • Pipes and Tubes;
• Komponen dan Rangka Otomotif; • Automotive Components and Frames;
• Jalur Pipa untuk Minyak dan Gas; • Oil and Gas Pipeline;
• Casing & Tubing Pipa Sumur Minyak; • Pipe Casing & Tubing for Oil Wells;
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89 • Tabung Gas; • Gas Tubing; • Baja Tahan Korosi Cuaca; • Weather Corrosion Resistant Steel; • Rerolling; • Rerolling; • Konstruksi Kapal; dan • Ship construction; and • Boiled & Pressurized Container. • Boiled & Pressurized Containers. Cold Rolled Coil/Sheet Cold Rolled Coil/Sheet Produk baja lembaran dingin ini juga dikenal dengan This cold-rolled steel sheet product, also known as nama “baja putih” (white steel) yang dihasilkan dari “white steel,” is produced through a cold rolling process. proses pengerolan dingin. Perbedaan sifat tipikal antara The typical properties difference between “white steel” “Baja putih” dan “baja hitam” cukup signifikan. Baja and “black steel” is quite significant. Cold-rolled sheet lembaran dingin memiliki kualitas permukaan yang steel has better surface quality, thinner thickness, more lebih baik, lebih tipis, dan dengan ukuran yang lebih precise dimensions, and good mechanical properties presisi, serta mempunyai sifat mekanis yang baik dan and formability. formability yang sangat bagus. Baja putih umumnya dimanfaatkan dalam proses White steel is generally used in forming processes pembentukan karena material ini memiliki formability, because it has better formability, weldability, and weldability, dan kualitas roughness yang lebih baik. surface roughness quality. It is also used for applications Baja putih ini juga dipakai untuk aplikasi dalam industri in galvanizing (zinc-coating) industries, enamelware galvanizing (zinc-coating), enamelware (porcelain- (porcelain-coating), and as raw material for tin-plated coating), dan digunakan sebagai bahan baku pembuatan food cans (tin mill-black plate) in the food and beverage kaleng makanan berlapis timah (tin mill-black plate) industry. For annealed sheet steel, the thickness range dalam industri makanan dan minuman. Untuk lembaran produced by the Company is 0.20 mm to 3.00 mm, while baja yang dikuatkan (annealed sheet), kisaran ketebalan for unannealed (in coil form), the maximum thickness is baja putih yang dihasilkan Perseroan adalah 0,20 mm - 2.00 mm. 3,00 mm, sedangkan untuk unannealed (dalam bentuk gulungan) ketebalan maksimumnya adalah 2,00 mm. Perseroan memiliki fasilitas vacuum degasser dan The Company has vacuum degasser and ladle metallurgy ladle metallurgy untuk menghasilkan baja dengan facilities to produce specialty steel, such as very low kualitas khusus, seperti baja karbon sangat rendah dan carbon steel and Interstitial Free Steel (IF Steel), suitable Interstitial Free Steel (IF Steel) yang cocok digunakan for producing products with extra deep drawing quality. untuk menghasilkan produk dengan kualitas extra To meet the needs of cold-rolled sheet steel with high deep drawing. Untuk dapat memenuhi kebutuhan formability and surface quality, the Company uses special baja lembaran dingin dengan formability dan kualitas batch annealing furnace facilities with pure hydrogen permukaan yang tinggi, Perseroan menggunakan atmosphere. The applications of cold-rolled sheet steel fasilitas batch annealing furnance khusus dengan produced by the Company include the following fields: atmosfer hidrogen murni. Adapun aplikasi baja lembaran dingin yang diproduksi Perseroan antara lain dalam bidang-bidang sebagai berikut: • Penggunaan Umum; • General Use; • Otomotif; • Automotive; • Galvanized Sheet; • Galvanized Sheet; • Pipa & Tabung; • Pipes & Tubes; • Porcelain Enamelware; dan • Porcelain Enamelware; and • Tin Mill Black Plate. • Tin Mill Black Plate. Wire Rod Wire Rod Produk batang kawat terbuat dari baja billet sehingga Wire rod products are made from billet steel, hence dikategorikan sebagai produk batangan, hal ini untuk categorizing them as bar products, to distinguish them membedakannya dari baja lembaran panas dan baja from hot sheet steel and cold sheet steel sheet steel lembaran dingin yang dibuat dari baja slab. Batang made from slab steel. Wire rods are usually classified kawat biasanya dikelompokkan berdasarkan kandungan based on their carbon content, namely wire rods with karbonnya, yaitu batang kawat dengan karbon rendah, low, medium, or high carbon. Additionally, wire rods are sedang, atau tinggi. Selain itu, batang kawat juga categorized based on their applications. dikategorikan berdasarkan aplikasinya. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Produk dan Jasa yang Dihasilkan
Product and Services
Batang kawat karbon rendah dan sedang memiliki Low and medium carbon wire rods have a carbon
kandungan karbon kurang dari 0,25%. Baja jenis ini content of less than 0.25%. This type of steel is commonly
umumnya digunakan untuk kawat, paku, wire mesh, used for wires, nails, wire mesh, and as raw material for
dan sebagai bahan baku untuk welded fabrication (kisi- welded fabrications (window or door grilles, fences, and
kisi jendela atau pintu, pagar, dan jeruji). bars).
Aplikasi khusus seperti untuk kawat elektroda berlapis Special applications such as coated electrode wires for
untuk keperluan pengelasan, memerlukan kontrol yang welding require strict control over alloy content as desired
sangat ketat dalam hal kandungan alloy seperti yang by customers. Other applications require higher tensile
diinginkan oleh pelanggan. Aplikasi-aplikasi lainnya strength. These applications require higher carbon
memerlukan kuat tarik yang lebih tinggi. Aplikasi content (usually more than 0.40%) with the addition of
tersebut memerlukan kandungan karbon yang tinggi some alloys such as Nb, V, and Cr, so as to produce steel
(biasanya lebih dari 0,40%) dengan tambahan beberapa bars with better tensile strength and formability. High
alloy seperti Nb, V, dan Cr, sehingga dapat dihasilkan carbon wire rods are commonly used for spring beds,
baja batangan yang memiliki kuat tarik dan formability bicycle wheel spokes (motorcycles), umbrella frames,
yang lebih baik. Batang kawat karbon tinggi umumnya and other constructions. Wire rod applications include:
dimanfaatkan untuk spring bed, jari-jari roda sepeda
(motor), rangka payung, dan konstruksi-konstruksi
lainnya. Aplikasi batang kawat meliputi:
• Kawat, paku, dan mesh; • Wire, nails, and mesh;
• Mur dan baut; • Bolts and nuts;
• Kawat Elektroda; • Electrode Wires;
• Spring Bed, Spoke, dan lain-lain. • Spring Beds, Spokes, and others.
BISNIS PENDUKUNG SUPPORTING BUSINESSES
Sebagaimana termaktub dalam Anggaran Dasar As stipulated in the Company’s Articles of Association,
Perseroan, maka selain menjalankan kegiatan utama in addition to carrying out its main activities as a steel
sebagai produsen penghasil baja, Perseroan juga producer, the Company also operates several other
menjalankan beberapa kegiatan bisnis pendukung supporting business activities, including:
lainnya, antara lain sebagai berikut:
Bidang Usaha Industrial Estate dan Industrial Estate and Hospitality
Perhotelan Business
Perseroan menyediakan lahan industri, jasa pengelolaan
kawasan industri, dan pengembangan kawasan berikut The Company provides industrial land, industrial area
infrastruktur pendukungnya seperti perkantoran, management services, and development of areas with
perhotelan, sarana olahraga, dan perumahan. supporting infrastructure such as offices, hotels, sports
facilities, and housing.
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Bidang Usaha Rekayasa dan Konstruksi Engineering and Construction Business
Perseroan menyediakan Jasa Perekayasaan, Pengadaan The Company provides Engineering, Procurement,
dan Konstruksi (Engineering, Procurement, Construction/ Construction (EPC) services as well as Project
EPC) serta Manajemen Proyek dan Perawatan yang Management and Maintenance covering development,
meliputi sektor pembangunan, pengembangan dan construction, and maintenance sectors in the metal,
perawatan di bidang industri logam, energi, kimia, energy, chemical, petrochemical, and infrastructure
petrokimia dan infrastruktur. Di samping itu, Perseroan industries. Additionally, the Company engages in the
juga melakukan kegiatan ekspor dan impor barang, jasa export and import of goods, services, and software
dan perangkat lunak yang berkaitan dengan kegiatan related to the Company’s business activities.
usaha Perseroan.
Jasa Pengelolaan Pelabuhan Port Management Services
Perseroan menyediakan pelayanan jasa dermaga, jasa The Company provides dock services, warehousing
pergudangan, jasa pengurusan transportasi, dan jasa services, transportation management services, and
angkutan. transportation services.
Jasa Lainnya Other Services
• Jasa Penyedia Air Industri (produksi dan distribusi • Industrial Water Provider Services (production and
air untuk kebutuhan industri dan perumahan di distribution of water for industrial and residential
kawasan Kota Cilegon, Banten). needs in the Cilegon City area, Banten).
• Jasa Teknologi Informasi (penyediaan jasa konsultasi • Information Technology Services (provision
dan manajemen teknologi informasi, integrasi of information technology consulting and
aplikasi bisnis, managed service, data center, SAP management services, business application
Consulting, termasuk komunikasi dan pengadaan integration, managed services, data centers,
perangkat lunak). SAP Consulting, including communication and
procurement of software).
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Wilayah
Operasional [OJK C.3][GRI 2-1]
Operational Area
Kantor Cilegon Kantor Jakarta Kantor Perwakilan Surabaya
Head Office Jakarta Office Surabaya Representative Office
Technology Building Gedung Krakatau Steel, lantai 4 Jl. KH. Mas Mansyur No. 229,
Plant Site Krakatau Steel Jl. Jend. Gatot Subroto Kav. 54 Surabaya 60162, Indonesia
Jl. Asia Raya, Cilegon 42435 Jakarta Selatan 12950 Tel : +62-31 3534057
Tel. : +62-254-392519 Indonesia Fax : +62-31 3534058
Tel. : +62-21 5221255 (Hunting)
Pabrik Plant Fax. : +62-21 5200876, 5204208,
Plant 5200793
Cilegon - Cigading Plant Site,
Banten
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Struktur
Organisasi
Organization Structure Dewan Komisaris
Board of Commissioners
Komisaris Utama Suhanto
President Commissioner
Komisaris Independent * David Pajung
Independent Commissioners * Tjuk Agus Minahasa
* Isfan Fajar Satrya
Komisaris * I Gusti Putu Suryawirawan
Commissioners * Yudha Mediawan
DIREKTUR
UTAMA
Purwono Widodo
DIREKTUR DIREKTUR
PENGEMBANGAN BISNIS INFRASTRUKTUR &
& PORTOFOLIO PENUNJANG BISNIS
Agus Nizar Vidiansyah Djoko Muljono
VICE PRESIDENT OF VICE PRESIDENT OF ISM &
CORPORATE SECRETARY CORPORATE & BUSINESS BLAST FURNACE COMPLEX
DEV.
Mohamad Tantra Maulana Adri Muluk (Plt)
Makmun
HEAD OF VICE PRESIDENT OF VICE PRESIDENT OF
INTERNAL AUDIT SUBSIDIARIES & AFFILIATES ROLLING MILL
BUS MGT
Dida Nugraha Kus Herbayu (Plt)
Hasri Suryani
VICE PRESIDENT OF
VICE PRESIDENT OF LEGAL
CENTRAL MAINT. &
OFFICE
PROCUREMENT
Rachman Hidayat Kus Herbayu
VICE PRESIDENT OF VICE PRESIDENT OF
CORPORATE REGULATORY OPERATION EXCELLENCE
AFFAIR
Adri Muluk
Hengki Purwoko
VICE PRESIDENT OF
RESEARCH & TECHNOLOGY
Fathurrahmi Dasril
HEALTH,SAFETY &
ENVIRONMENT MANAGER
Freddy Cahyo Nugroho
DIGITAL CONTROL TOWER
MANAGER
Ryan Indra Mukti
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Komite Audit
Audit Committee
Ketua | Chairman Tjuk Agus Minahasa
Anggota | Members David Pajung
Djadja Sukirman
Bea Rejeki Tirtadewi
Komite Pengembangan Usaha & Pemantau Manajemen
Risiko (PU & PMR)
Business Development & Risk Management Monitoring
Committee
Ketua | Chairman I Gusti Putu Suryawirawan
Anggota | Members Isfan Fajar Satrya
Yudha Mediawan
Mas Dharmawan Suryadi
Evans Suryatmaji
Komite Nominasi & Remunerasi
Nomination & Remuneration Committee
Ketua | Chairman David Pajung
Sekretaris | Secretary Isfan Fajar Satrya
Anggota | Members Rusmin Amin
DIREKTUR
DIREKTUR DIREKTUR
KEUANGAN &
KOMERSIAL SDM
MANAJEMEN RISIKO
Muhamad Akbar Tardi Sriyani Puspa Kinasih
VICE PRESIDENT OF VICE PRESIDENT OF VICE PRESIDENT OF
SALES ACCOUNTING & RISK HUMAN CAPITAL
MANAGEMENT MANAGEMENT
Krishna Dwi Soedarmo
Roni Suhendi Nivo Narulita Yuninda
VICE PRESIDENT OF VICE PRESIDENT OF VICE PRESIDENT OF
MARKETING & COMM. CORPORATE FINANCE & SECURITY & GENERAL
EXCELLENCE TREASURY AFFAIR
Dwi Prastuti Renan Lintang Prakoso Syarif Rahman
VICE PRESIDENT OF
STRATEGIC MAT. &
SERVICE PROC.
Mochammad Taufik Nurdaiman
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Keanggotaan dalam
Asosiasi [OJK C.5][GRI 2-28]
Membership in Associations
Nama Asosiasi Periode
Status Name of Association
Period
Indonesian Iron & Steel Industry Association (IISIA) 2023 Anggota Platinum Indonesian Iron & Steel Industry Association (IISIA)
Platinum Member
South East Asia Iron and Steel Institute (SEAISI) 2023 Anggota South East Asia Iron and Steel Institute (SEAISI)
Member
Kamar Dagang dan Industri (KADIN) 2023 Anggota Chamber of Commerce and Industry (KADIN)
Member
Forum Human Capital Indonesia (FHCI) 2023 Anggota Indonesian Human Capital Forum (FHCI)
Member
Forum Humas Indonesia (FH BUMN) 2023 Anggota Indonesian Public Relations Forum (FH BUMN)
Member
Asosiasi Emiten Indonesia (AEI) 2023 Anggota Indonesian Issuers Association (AEI)
Member
Perubahan Organisasi
yang Bersifat
Signifikan [OJK C.6]
Significant Organizational Changes
Pada tahun 2023 tidak terdapat perubahan yang bersifat In 2023 there were no significant changes in the
signifikan dalam rantai bisnis Perseroan, baik aksi Company's business chain, either corporate actions
korporasi terkait merger/investasi/penutupan Entitas related to mergers/Investments/closure of subsidiaries,
Anak, penutupan/pembukaan kantor cabang, maupun closure/ opening of branch offices, or closure/opening of
penutupan/pembukaan unit usaha. business units.
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Perubahan Komposisi
Direksi dan Dewan
Komisaris Tahun 2023
Changes in The Composition of The Board of Directors and Board of Commissioners
in 2023
PERUBAHAN KOMPOSISI DIREKSI CHANGES IN THE COMPOSITION OF THE
BOARD OF DIRECTORS
Sampai dengan 31 Desember 2023 terdapat perubahan Until December 31, 2023, there were changes in the
komposisi Direksi, dengan kronologis sebagai berikut: composition of the Board of Directors, with the following
chronology:
PERUBAHAN SUSUNAN ANGGOTA DIREKSI YANG SEMULA
Changes in the composition of the original Board of Directors
Nama Direksi Sebelumnya Jabatan Periode Jabatan
Name of Previous Directors Position Period of Office
Purwono Widodo Direktur Utama 2023 - 2028
President Director
Sriyani Puspa Kinasih Direktur SDM 2023 - 2028
Human Capital Director
Tardi Direktur Keuangan & Manajemen Risiko 2023 - 2028
Director of Finance & Risk Management
Melati Sarnita Direktur Komersial 2019 - 2024
Commercial Director
Djoko Muljono Direktur Infrastruktur & Penunjang Bisnis 2019 - 2024
Director of Infrastructure & Business Support
Agus Nizar Vidiansyah Direktur Pengembangan Bisnis & Portofolio 2023 - 2028
Director of Business Development & Portfolio
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Perubahan Komposisi Direksi dan Dewan Komisaris Tahun 2023
Changes in The Composition of The Board of Directors and Board of Commissioners in 2023
Sesuai hasil keputusan Rapat Umum Pemegang Saham In accordance with the resolution of the Company's
Tahunan Perseroan tanggal 31 Juli 2023, susunan Annual General Meeting of Shareholders on July 31, 2023,
anggota Direksi berubah menjadi: the composition of the Board of Directors changed to:
Nama Direksi saat ini Jabatan Periode Jabatan
Name of current Directors Position Period of Office
Purwono Widodo Direktur Utama 2023 - 2028
President Director
Sriyani Puspa Kinasih Direktur SDM 2023 - 2028
Human Capital Director
Tardi Direktur Keuangan & Manajemen Risiko 2023 - 2028
Director of Finance & Risk Management
Muhamad Akbar Direktur Komersial 2023 - 2028
Commercial Director
Djoko Muljono Direktur Infrastruktur & Penunjang Bisnis 2019 - 2024
Director of Infrastructure & Business Support
Agus Nizar Vidiansyah Direktur Pengembangan Bisnis & Portofolio 2023 - 2028
Director of Business Development & Portfolio
PERUBAHAN KOMPOSISI DEWAN CHANGES IN THE COMPOSITION OF THE
KOMISARIS BOARD OF COMMISSIONERS
Sampai dengan 31 Desember 2023 tidak ada perubahan As of December 31, 2023, there have been no changes
pada komposisi Dewan Komisaris. Komposisi Dewan in the composition of the Board of Commissioners. The
Komisaris masih sama seperti saat ditetapkan pada composition of the Board of Commissioners remains
Rapat Umum Pemegang Saham Luar Biasa Tahun 2023 the same as determined at the Extraordinary General
sebagai berikut: Meeting of Shareholders in 2023, as follows:
Nama Komisaris Saat Ini Jabatan Periode Jabatan
Name of current Commissioners Position Period of Office
Suhanto Komisaris Utama 2020 - 2025
President Commissioner
I Gusti Putu Suryawirawan Komisaris 2022 - 2027
Commissioner
Isfan Fajar Satryo Komisaris Independen 2023 - 2028
Independent Commissioner
David Pajung Komisaris Independen 2020 - 2025
Independent Commissioner
Tjuk Agus Minahasa Komisaris Independen 2022 - 2027
Independent Commissioner
Yudha Mediawan Komisaris 2023 - 2028
Commissioner
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Profil
Dewan Komisaris
Profile of The Board of Commissioners
Data Pribadi Personal Data
Warga Negara : Indonesia Citizenship : Indonesia
Usia : 60 tahun Age : 60 years old
Dasar Hukum Pengangkatan Legal Basis for Appointment
Ditunjuk dan diangkat sebagai Appointed as President
Komisaris Utama berdasarkan Commissioner based on the Annual
RUPST Tahun Buku 2021 yang General Meeting of Shareholders for
diselenggarakan 8 Juli 2022. the Fiscal Year 2021 held on July 8,
2022.
Riwayat Pendidikan Education History
• Sarjana dari Universitas • Bachelor’s degree from
Krisnadwipayana (1987) Krisnadwipayana University (1987)
• Magister Manajemen dari STIE IPWI • Master’s in Management from STIE
Suhanto Jakarta (1998) IPWI Jakarta (1998)
Komisaris Utama
President Commissioner Riwayat Karier Career History
• Staf Ahli Bidang Iklim Usaha dan • Expert Staff in Business Climate
Hubungan Antar Lembaga (2016 – and Inter-Institutional Relations
2019) (2016 – 2019)
• Direktur Jenderal Perdagangan • Director General of Domestic Trade
Dalam Negeri (2019 – 2020) (2019 – 2020)
Rangkap Jabatan Concurrent Position
Sekretaris Jenderal Kementerian Secretary General of the Ministry of
Perdagangan (2020 - Sekarang) Trade (2020 - Present)
Hubungan Afiliasi Affiliation Relationship
Beliau tidak memiliki hubungan He does not have any affiliation
afiliasi baik dengan Dewan Komisaris, with other members of the Board of
Direksi lain. Namun, memiliki Commissioners or Directors. However,
terafiliasi dengan pemegang saham he is affiliated with the main/
utama/pengendali. controlling shareholders.
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Profil Dewan Komisaris
Profile of The Board of Commissioners
Data Pribadi Personal Data
Warga Negara : Indonesia Citizenship : Indonesia
Usia : 65 tahun Age : 65 years old
Dasar Hukum Pengangkatan Legal Basis for Appointment
Ditunjuk dan diangkat sebagai Appointed and appointed as
Komisaris berdasarkan RUPST Tahun Commissioner based on the Annual
Buku 2021 yang diselenggarakan 8 General Meeting of Shareholders for
Juli 2022. the Fiscal Year 2021 held on July 8,
2022.
Riwayat Pendidikan Education History
Sarjana Teknik Industri dari Institut Bachelor’s degree in Industrial
Teknologi Bandung (1982) Engineering from Bandung Institute
of Technology (1982)
I Gusti Putu Suryawirawan
Komisaris Riwayat Karier Career History
Commissioner • Direktur Industri Elektronika dan • Director of Electronic and
Telematika (2000 – 2004) Telematics Industry (2000 – 2004)
• Direktur Industri Logam (2005 – • Director of Metal Industry (2005 –
2010) 2010)
• Direktur Industri Material Dasar • Director of Basic Metal Material
Logam (2010 – 2012) Industry (2010 – 2012)
• Direktur Pengembangan Fasilitasi • Director of Industrial Facilitation
Industri Wilayah I (2012 – 2015) Development in Region I (2012 –
2015)
• Direktur Jenderal Industri Logam • Director General of Metal Machinery
Mesin Alat Transportasi dan Transportation and Electronics
Elektronika (2015 – 2017) Industry (2015 – 2017)
• Direktur Jenderal Ketahanan dan • Director General of Resilience and
Pengembangan Akses Industri Development of International
Internasional merangkap Dirjen Industrial Access concurrently
Pengembangan Perwilayahan Director General of Regional
Industri (2017 – 2018) Industrial Development (2017 –
2018)
• Staf Khusus Menteri Perindustrian • Special Staff to the Minister of
Bidang Investasi dan Hubungan Industry for Investment and Inter-
Antar Lembaga (2018 – 2019) Institutional Relations (2018 – 2019)
Rangkap Jabatan Concurrent Position
Staf Khusus Menteri Koordinator Special Staff to the Coordinating
Perekonomian Bidang Minister for Economic Affairs for
Pengembangan Industri dan Industrial and Regional Development
Kawasan (2020 - Sekarang) (2020 - Present)
Hubungan Afiliasi Affiliation Relationship
Beliau tidak memiliki hubungan He does not have any affiliation
afiliasi baik dengan Dewan Komisaris, with other members of the Board of
Direksi lain. Namun, memiliki Commissioners or Directors. However,
terafiliasi dengan pemegang saham he is affiliated with the main/
utama/pengendali. controlling shareholders.
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Data Pribadi Personal Data
Warga Negara : Indonesia Citizenship : Indonesia
Usia : 53 tahun Age : 53 years old
Dasar Hukum Pengangkatan Legal Basis for Appointment
Ditunjuk dan diangkat sebagai Appointed as Commissioner based
Komisaris berdasarkan RUPSLB yang on the Extraordinary General Meeting
diselenggarakan 18 Januari 2023. of Shareholders (RUPSLB) held on
January 18, 2023.
Riwayat Pendidikan Education History
• Sarjana Universitas • Bachelor’s degree from
Krisnadwipayana (2006) Krisnadwipayana University (2006)
• Lemhannas RI Tahun 2014 • Lemhannas RI in 2014
Isfan Fajar Satryo Riwayat Karier Career History
Komisaris Independen • Komisaris Utama PT Ades Alfindo • President Commissioner of PT Ades
Independent Commissioner Putra Setia Tbk (1993) Alfindo Putra Setia Tbk (1993)
• Direktur Utama PT Segoro Fajar • President Director of PT Segoro
Satryo (1995) Fajar Satryo (1995)
• Komisaris Utama PT Insani Bina • President Commissioner of
Perkasa pada tahun (1996) PT Insani Bina Perkasa (1996)
• Komisaris Utama PT Sindulang • President Commissioner of
Hondot Pariama (1998) PT Sindulang Hondot Pariama
(1998)
• Komisaris PT Dirgantara Indonesia • Commissioner of PT Dirgantara
(2013) Indonesia (2013)
• Komisaris Utama PT Matra Tur • President Commissioner of
Anatarnusa (Travel Umroh) 2015 PT Matra Tur Anatarnusa (Umrah
Travel) 2015
Rangkap Jabatan Concurrent Position
Tidak memiliki rangkap jabatan di Does not hold concurrent positions in
perusahaan lain. other companies.
Hubungan Afiliasi Affiliation Relationship
Beliau tidak memiliki hubungan He does not have any affiliation
afiliasi baik dengan Dewan Komisaris, with other Board of Commissioners,
Direksi lain. Namun, memiliki Directors. However, he is affiliated
terafiliasi dengan pemegang saham with the main/shareholder.
utama/pengendali.
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Profil Dewan Komisaris
Profile of The Board of Commissioners
Data Pribadi Personal Data
Warga Negara : Indonesia Citizenship : Indonesia
Usia : 52 tahun Age : 52 years old
Dasar Hukum Pengangkatan Legal Basis for Appointment
Ditunjuk dan diangkat sebagai Appointed as an Independent
Komisaris Independen berdasarkan Commissioner based on the Annual
RUPST tahun buku 2019 yang General Meeting of Shareholders for
diselenggarakan tanggal 29 Juli 2020. the Fiscal Year 2019 held on July 29,
2020.
Riwayat Pendidikan Education History
• Sarjana Teknik Arsitektur dari • Bachelor of Architecture from
Universitas Hasanuddin (1997) Hasanuddin University (1997)
• Magister Pengembangan wilayah • Master’s in Regional and Urban
David Pajung & Perkotaan dari Universitas Development from the University of
Komisaris Independen Indonesia (2003) Indonesia (2003)
• Program Pendidikan Reguler • Regular Education Program (PPRA)
Independent Commissioner (PPRA) Angkatan 64 Lemhamnas Class 64, National Resilience
RI (2022). Institute of Indonesia (2022).
Riwayat Karier Career History
• Project Manager PT Bumi Kharisma • Project Manager at PT Bumi
L (2010 – 2015) Kharisma L (2010 – 2015)
• Training Soil Stabilization • Training Soil Stabilization
Technology di Jerman (2010) Technology di Jerman (2010)
• General Manager PT Bumi • General Manager at PT Bumi
Kharisma L (2015 – 2020) Kharisma L (2015 – 2020)
• Komisaris PT Mitra Lintas • Commissioner at PT Mitra Lintas
Technology (2017 – 2020) Technology (2017 – 2020)
Rangkap Jabatan Concurrent Position
Koordinator Konsultan Teknologi Coordinator of Novocrete Technology
Novocrete Jerman (2010 – sekarang) Consultants, Germany (2010 – present)
Hubungan Afiliasi Affiliation Relationship
Beliau tidak memiliki hubungan He does not have any affiliation
afiliasi baik dengan Dewan Komisaris, with other members of the Board of
Direksi lain. Namun, memiliki Commissioners or Directors. However,
terafiliasi dengan pemegang saham he is affiliated with the main/
utama/pengendali. controlling shareholders.
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Data Pribadi Personal Data
Warga Negara : Indonesia Citizenship : Indonesia
Usia : 63 tahun Age : 63 years old
Dasar Hukum Pengangkatan Legal Basis for Appointment
Ditunjuk dan diangkat sebagai Appointed as Commissioner based
Komisaris berdasarkan RUPST Tahun on the Annual General Meeting of
Buku 2021 yang diselenggarakan Shareholders for the Fiscal Year 2021
tanggal 8 Juli 2022. held on July 8, 2022.
Riwayat Pendidikan Education History
• Sekolah Staf dan Komando • Army Staff and Command School
Angkatan Darat (SESKOAD) (2000) (SESKOAD) (2000)
• Sarjana Ilmu Politik Universitas • Bachelor of Political Science from
Terbuka (2004) Universitas Terbuka (2004)
Tjuk Agus Minahasa • Sekolah Staf Perencanaan Strategis • Strategic Planning Staff College
Komisaris Independen (2005) (2005)
• Sekolah Staf dan Komando TNI • Indonesian Armed Forces Staff and
Independent Commissioner (2006) Command School (2006)
• Lembaga Ketahanan Nasional • National Resilience Institute (2013)
(2013)
Riwayat Karier Career History
• Kepala Biro Perencanaan • Head of Planning Bureau at the
Kementerian Pertahaan Republik Ministry of Defense of the Republic
Indonesia of Indonesia
• Ketua Lembaga Penelitian dan • Chairman of the Research and
Pengabdian kepada Masyarakat Community Service Institute (LP2M)
(LP2M) Universitas Pertahanan of the Defense University
• Dosen Tetap Universitas • Permanent Lecturer at Universitas
Pertahanan Indonesia (Unhan) Pertahanan Indonesia (Unhan)
• Komisaris PT Krakatau Wajatama • Commissioner of PT Krakatau
Wajatama
• Komisaris PT Lanitusa • Commissioner of Lanitusa
Rangkap Jabatan Concurrent Position
Staf Ahli Bidang Perencanaan Expert Staff for Budget Planning and
Anggaran dan Kerjasama di KONI Cooperation at KONI Centre.
Pusat.
Hubungan Afiliasi Affiliation Relationship
Beliau tidak memiliki hubungan He does not have any affiliation
afiliasi baik dengan Dewan Komisaris, with other members of the Board of
Direksi lain. Namun, memiliki Commissioners or Directors. However,
terafiliasi dengan pemegang saham he is affiliated with the main/
utama/pengendali. controlling shareholders.
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Profil Dewan Komisaris
Profile of The Board of Commissioners
Data Pribadi Personal Data
Warga Negara : Indonesia Citizenship : Indonesia
Usia : 57 tahun Age : 57 years old
Dasar Hukum Pengangkatan Legal Basis for Appointment
Ditunjuk dan diangkat sebagai Appointed as Commissioner based
Komisaris berdasarkan RUPSLB yang on the Extraordinary General Meeting
diselenggarakan 18 Januari 2023 of Shareholders held on January 18,
2023.
Riwayat Pendidikan Education History
• Sarjana Teknik Sipil dari Universitas • Bachelor’s degree in Civil
Parahyangan (1991) Engineering from Parahyangan
University (1991)
• Magister Development Planning • Master’s degree in Development
Yudha Mediawan University of Queensland Australia Planning from the University of
Komisaris (2002) Queensland, Australia (2002)
• Doktor Tenik Sumber Daya Air dari • Doctorate in Water Resources
Commissioner Universitas Brawijaya (2021). Engineering from Brawijaya
University (2021).
Riwayat Karier Career History
• Kepala Pusat Pendidikan dan • Head of Education and Training
Pelatihan SDA dan Konstruksi, Center for Water Resources and
BPSDM, Kementerian PUPR Construction, BPSDM, Ministry of
(2018 – 2019) PUPR (2018 – 2019)
• Direktur Pengembangan Sistem • Director of Drinking Water Supply
Penyediaan Air Minum, Ditjen Cipta System Development, Directorate
Karya, Kementerian PUPR General of Spatial Planning,
(2019 – 2020) Ministry of PUPR (2019 – 2020)
• Direktur Air Minum, Ditjen Cipta • Director of Drinking Water,
Karya, Kementerian PUPR Directorate General of Spatial
(2020 – 2021) Planning, Ministry of PUPR
(2020 – 2021)
• Komisaris PT Krakatau Tirta Industri • Commissioner of PT Krakatau Tirta
(2020 – 2023). Industri (2020 – 2023).
• Direktur Jenderal Bina Konstruksi • Director General of Construction
Kementerian PUPR (2021 – 2023) Development, Ministry of Public
Works and Public Housing (PUPR)
(2021 – 2023)
Rangkap Jabatan Concurrent Position
Kepala Badan Pengembangan Head of Regional Infrastructure
Infrastruktur Wilayah, Kementerian Development Agency, Ministry of
Pekerjaan Umum dan Perumahan Public Works and Public Housing
Rakyat (PUPR). (PUPR).
Hubungan Afiliasi Affiliation Relationship
Beliau tidak memiliki hubungan He does not have any affiliation
afiliasi baik dengan Dewan Komisaris, with other members of the Board of
Direksi lain. Namun, memiliki Commissioners or Directors. However,
terafiliasi dengan pemegang saham he is affiliated with the main/
utama/pengendali. controlling shareholders.
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107 Pernyataan Independensi Komisaris Independen Statement of Independence of Independent Commissioners Perseroan memastikan bahwa seluruh Komisaris The Company ensures that all Independent Independen yang menjabat telah memenuhi Commissioners serving have met the independence persyaratan independensi sebagaimana diatur dalam requirements as regulated in Article 25 paragraph (1) ketentuan Pasal 25 ayat (1) POJK No. 33/POJK.04/2014 of POJK No. 33/POJK.04/2014 regarding the Board tentang Direksi dan Dewan Komisaris Emiten atau of Directors and Board of Commissioners of Issuers Perusahaan Publik. Selama menjabat, semua Komisaris or Public Companies. Throughout their tenure, Independen telah menyampaikan surat pernyataan all Independent Commissioners have submitted independensi yang ditandatangani oleh masing-masing a declaration of independence signed by each Komisaris Independen. Independent Commissioner. Per 31 Desember 2023, Perseroan memiliki tiga Komisaris As of December 31, 2023, the Company has three Independen, yang masing-masing baru menjabat Independent Commissioners, each of whom has only selama 1 (satu) periode. served for 1 (one) term. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Profil
Direksi
Board of Directors Profile
Data Pribadi Personal Data
Warga Negara : Indonesia Citizenship : Indonesia
Usia : 60 tahun Age : 60 years old
Dasar Hukum Pengangkatan Legal Basis for Appointment
Ditunjuk dan diangkat sebagai Appointed as President Director
Direktur Utama berdasarkan RUPSLB based on the Extraordinary General
yang diselenggarakan Meeting of Shareholders held on
18 Januari 2023. January 18, 2023.
Riwayat Pendidikan Education History
• Sarjana Teknik Industri dari Institut • Bachelor of Industrial Engineering
Teknologi Bandung (1986) from Bandung Institute of
Technology (1986)
• Magister Manajemen Internasional • Master of International
Purwono Widodo Universitas Indonesia (1997). Management from the University of
Direktur Utama Indonesia (1997).
President Director
Riwayat Karier Career History
• General Manager Pemasaran • General Manager of Marketing at
PT Krakatau Steel (Persero) Tbk PT Krakatau Steel (Persero) Tbk
(2004 - 2006) (2004 - 2006)
• General Manager Penjualan • General Manager of Sales at
PT Krakatau Steel (Persero) Tbk PT Krakatau Steel (Persero) Tbk
(2006 - 2008) (2006 - 2008)
• Direktur Komersial PT KHI Pipe • Commercial Director of PT KHI Pipe
Industries (2008 - 2013) Industries (2008 - 2013)
• Direktur Utama PT KHI Pipe • President Director of PT KHI Pipe
Industries (2013 - 2017) Industries (2013 - 2017)
• Direktur Pemasaran PT Krakatau • Marketing Director of PT Krakatau
Steel (Persero) Tbk (2017 - 2018) Steel (Persero) Tbk (2017 - 2018)
• Direktur Komersial PT Krakatau • Commercial Director of
Steel (Persero) Tbk (2018 - 2020) PT Krakatau Steel (Persero) Tbk
(2018 - 2020)
• Direktur Pengembangan Usaha • Director of Business Development
PT Krakatau Steel (Persero) Tbk of PT Krakatau Steel (Persero) Tbk
(2020 - 2023). (2020 - 2023).
Rangkap Jabatan Concurrent Position
• Komisaris PT Krakatau Posco • Commissioner of PT Krakatau Posco
• Ketua Pembina Badan Pengelola • Chairman of the Board of Trustees
Kesejahteraan Krakatau Steel of the Krakatau Steel Welfare
(Bapelkes). Management Agency (Bapelkes).
• Chairman IISIA • Chairman of IISIA
• Chariman AISC • Chairman of AISC
• Chairman SEAISI • Chairman of SEAISI
Hubungan Afiliasi Affiliation Relationship
Beliau tidak memiliki hubungan He does not have any affiliation with
afiliasi baik dengan Dewan Komisaris, other Boards of Commissioners or
Direksi lain. Namun, memiliki Directors. However, he is affiliated
terafiliasi dengan pemegang saham with major/shareholder/controllers.
utama/pengendali.
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Data Pribadi Personal Data
Warga Negara : Indonesia Citizenship : Indonesia
Usia : 60 tahun Age : 60 years old
Dasar Hukum Pengangkatan Legal Basis for Appointment
Diangkat sebagai Direktur Produksi Appointed as Director of Production
pada RUPST tahun buku 2018 at the Annual General Meeting
yang dilaksanakan tanggal 26 of Shareholders held on April 26,
April 2019. Kemudian dikarenakan 2019. Then, due to a change in
perubahan nomenkaltur beliau nomenclature, he was appointed as
menjadi Infrastruktur & Penunjang Infrastructure & Business Support
Bisnis berdasarkan RUPSLB yang based on the Extraordinary General
dilaksanakan tanggal 18 Januari 2023. Meeting of Shareholders held on
January 18, 2023.
Djoko Muljono Riwayat Pendidikan Education History
Direktur Infrastruktur & • Sarjana Teknik Metalurgi dari • Bachelor of Metallurgical
Institut Teknologi Bandung (1989) Engineering from Institute of
Penunjang Bisnis Technology Bandung (1989)
Director of Infrastructure & Business • Master of Materials Engineering • Master of Materials Engineering
Support dari University of Wollongong New from the University of Wollongong,
South Wales Australia (1992) New South Wales, Australia (1992)
• Magister Manajemen dari • Master of Management from Mercu
Universitas Mercubuana (2010) Buana University (2010)
Riwayat Karier Career History
• HR & GA Director PT Krakatau • HR & GA Director at PT Krakatau
Nippon Steel Sumikin (2014 - 2018) Nippon Steel Sumikin (2014 - 2018)
• Direktur Utama PT Krakatau Daya • President Director of PT Krakatau
Listrik (2018 - 2019) Daya Listrik (2018 - 2019)
Rangkap Jabatan Concurrent Position
Beliau tidak memiliki rangkap jabatan He does not hold concurrent
di Perusahaan lain. positions in other companies.
Hubungan Afiliasi Affiliation Relationship
Beliau tidak memiliki hubungan He does not have any affiliation with
afiliasi baik dengan Dewan Komisaris, other Boards of Commissioners,
Direksi lain, maupun dengan Directors, or major/shareholder/
pemegang saham utama/pengendali. controllers.
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Profil Direksi
Board of Directors Profile
Data Pribadi Personal Data
Warga Negara : Indonesia Citizenship : Indonesia
Usia : 59 tahun Age : 59 years old
Dasar Hukum Pengangkatan Legal Basis for Appointment
Ditunjuk dan diangkat sebagai Appointed as Director of Finance
Direktur Keuangan dan Manajemen and Risk Management based on
Risiko berdasarkan RUPSLB yang the Extraordinary General Meeting
diselenggarakan 18 Januari 2023. of Shareholders held on January 18,
2023.
Riwayat Pendidikan Education History
• Sarjana Pertanian dari Universitas • Bachelor of Agriculture from
Sebelas Maret (1987) Sebelas Maret University (1987)
• Master Manajemen Keuangan dari • Master of Financial Management
Tardi Universitas Padjadjaran (1999) from Padjadjaran University (1999)
Direktur Keuangan &
Manajemen Risiko Riwayat Karier Career History
Director of Finance & • Komisaris PT Pengelola Investama • Commissioner of PT Pengelola
Mandiri (2007 - 2009) Investama Mandiri (2007 - 2009)
Risk Management
• Komisaris PT Bank Syariah Mandiri • Commissioner of PT Bank Syariah
(2008 - 2013) Mandiri (2008 - 2013)
• Senior Executive Vice President • Senior Executive Vice President of
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
(2013 - 2015) (2013 - 2015)
• Direktur Micro and Business • Director of Micro and Business
Banking PT Bank Mandiri (Persero) Banking of PT Bank Mandiri
Tbk (2015 - 2016) (Persero) Tbk (2015 - 2016)
• Direktur Retail Banking PT Bank • Director of Retail Banking of
Mandiri (Persero) Tbk (11 April 2016 - PT Bank Mandiri (Persero) Tbk (April
21 Maret 2018) 11, 2016 - March 21, 2018)
• Direktur Keuangan PT Krakatau • Director of Finance of PT Krakatau
Steel (Persero) Tbk (2018 - 2023). Steel (Persero) Tbk (2018 - 2023).
Rangkap Jabatan Concurrent Position
• Pengawas Yayasan Pendidikan • Supervisor of the Krakatau Steel
Krakatau Steel Education Foundation
• Anggota Pembina Badan Pengelola • Member of the Board of Trustees
Kesejahteraan Krakatau Steel of the Krakatau Steel Welfare
(Bapelkes). Management Agency (Bapelkes).
Hubungan Afiliasi Affiliation Relationship
Beliau tidak memiliki hubungan He does not have any affiliation with
afiliasi baik dengan Dewan Komisaris, other Boards of Commissioners or
Direksi lain. Namun, memiliki Directors. However, he is affiliated
terafiliasi dengan pemegang saham with major/shareholder/controllers.
utama/pengendali.
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Data Pribadi Personal Data
Warga Negara : Indonesia Citizenship : Indonesia
Usia : 56 tahun Age : 56 years old
Dasar Hukum Pengangkatan Legal Basis for Appointment
Ditunjuk dan diangkat sebagai Appointed as Director based on the
Direktur berdasarkan RUPSLB yang Extraordinary General Meeting of
diselenggarakan 18 Januari 2023. Shareholders held on January 18,
2023.
Riwayat Pendidikan Education History
• Sarjana Teknik Informatika • Bachelor of Computer Engineering,
Universitas Gunadarma (1992) Gunadarma University (1992)
• Sarjana Matematika Universitas • Bachelor of Mathematics, University
Indonesia (1993) of Indonesia (1993)
Agus Nizar Vidiansyah • Magister Komputer Universitas • Master of Computer Science,
Direktur Pengembangan Bisnis & Indonesia (2002). University of Indonesia (2002)
Portofolio
Riwayat Karier Career History
Director of Business Development &
• Direktur Utama PT Krakatau Tirta • President Director of PT Krakatau
Portfolio Industri (2017-2020) Tirta Industri (2017-2020)
• Direktur Utama PT Krakatau Daya • President Director of PT Krakatau
Listrik (2020-2021) Daya Listrik (2020-2021)
• Direktur Utama PT Krakatau Sarana • President Director of PT Krakatau
Infrastruktur (2021-2023). Sarana Infrastruktur (2021-2023)
Rangkap Jabatan Concurrent Position
Beliau tidak memiliki rangkap jabatan He does not hold concurrent
di Perusahaan lain. positions in other companies.
Hubungan Afiliasi Affiliation Relationship
Beliau tidak memiliki hubungan He does not have any affiliation with
afiliasi baik dengan Dewan Komisaris, other Boards of Commissioners,
Direksi lain. Namun, memiliki Directors. However, he is affiliated
terafiliasi dengan pemegang saham with major/shareholder/controllers.
utama/pengendali.
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Profil Direksi
Board of Directors Profile
Data Pribadi Personal Data
Warga Negara : Indonesia Citizenship : Indonesia
Usia : 55 tahun Age : 55 years old
Dasar Hukum Pengangkatan Legal Basis for Appointment
Ditunjuk dan diangkat sebagai Appointed and appointed as
Direktur Komersial berdasarkan RUPS Commercial Director based on
Tahunan yang diselenggarakan 31 Juli the Annual General Meeting of
2023. Shareholders held on July 31, 2023.
Riwayat Pendidikan Education History
• Sarjana Hukum dari Universitas • Bachelor of Law from Hasanuddin
Hasanuddin, Makassar University, Makassar
• Kandidat Doktor Ilmu Hukum di • Doctoral Candidate of Law at
Universitas Hasanuddin, Makassar Hasanuddin University, Makassar
Muhamad Akbar • Master of Management in Human • Master of Management in
Direktur Komersial Human Resources from Pancasila
Resources dari Universitas
University, Jakarta
Director of Commercial Pancasila, Jakarta
Riwayat Karier Career History
• Direktur Utama Krakatau National • President Director of Krakatau
Resources (2020 – 2021) National Resources (2020 – 2021)
• Direktur Utama PT Krakatau • President Director of PT Krakatau
Bandar Samudera (2021 – 2023). Bandar Samudera (2021 – 2023).
• Direktur Utama PT Krakatau Niaga • President Director of PT Krakatau
Indonesia (2019-2020) Niaga Indonesia (2019-2020)
Rangkap Jabatan Concurrent Position
• Ketua Umum ALFI (Asosiasi • Chairman of ALFI (Indonesian
Logistik & Forwarder Indonesia) Logistics & Forwarder Association)
• Kepala Badan Logistik & Rantai • Head of Logistics & Supply Chain
Pasok Kadin Indonesia Agency of Kadin Indonesia
Hubungan Afiliasi Affiliation Relationship
Beliau tidak memiliki hubungan He does not have any affiliation with
afiliasi baik dengan Dewan Komisaris, other Boards of Commissioners,
Direksi lain, maupun dengan Directors, or major shareholder/
pemegang saham utama/pengendali. controllers.
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Data Pribadi Personal Data
Warga Negara : Indonesia Citizenship : Indonesia
Usia : 44 tahun Age : 44 years old
Dasar Hukum Pengangkatan Legal Basis for Appointment
Ditunjuk dan diangkat sebagai Appointed as Director based on the
Direktur berdasarkan RUPSLB yang Extraordinary General Meeting of
diselenggarakan 18 Januari 2023. Shareholders held on January 18,
2023.
Riwayat Pendidikan Education History
• Sarjana Ilmu Komunikasi • Bachelor of Communication
Universitas Gadjah Mada (2002) Science, Gadjah Mada University
(2002)
• Nanyang Technology University • Nanyang Technology University,
Sriyani Puspa Kinasih Singapore (2012). Singapore (2012)
Direktur SDM
Human Capital Director Riwayat Karier Career History
• Project Manager Business • Project Manager Business
Transformation PT Bank Mandiri Transformation at PT Bank Mandiri
(Persero) Tbk (2017 - 2018) (Persero) Tbk (2017 - 2018)
• Head of PMO Change Management • Head of PMO Change Management
BPR Retail PT Bank Mandiri BPR Retail at PT Bank Mandiri
(Persero) Tbk (2018 - 2020) (Persero) Tbk (2018 - 2020)
• Group Head Human Capital • Group Head Human Capital
Performance & Remuneration Performance & Remuneration at
PT Bank Mandiri (Persero) Tbk (2021 PT Bank Mandiri (Persero) Tbk (2021
- 2022). - 2022)
Rangkap Jabatan Concurrent Position
• Pembina Yayasan Pendidikan • Patron of Krakatau Steel Education
Krakatau Steel Foundation
• Anggota Pembina Badan Pengelola • Member of the Board of Trustees
Kesejahteraan Krakatau Steel. of the Krakatau Steel Welfare
Management Agency.
Hubungan Afiliasi Affiliation Relationship
Beliau tidak memiliki hubungan She does not have any affiliation
afiliasi baik dengan Dewan Komisaris, with other Boards of Commissioners,
Direksi lain, maupun dengan Directors, or major/shareholder/
pemegang saham utama/pengendali. controllers.
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Demografi Karyawan
3 Tahun Terakhir [OJK C.3][GRI 2-7]
Employee Demographics for the Last 3 Years
Per 31 Desember 2023, Perseroan memiliki 1.343 As of December 31, 2023, the Company had 1,343
karyawan, atau turun 41,6% dibandingkan tahun employees, a decrease of 41.6% compared to the
sebelumnya sebesar 2.300 orang. Pada tabel berikut previous year of 2,300 people. The table below shows the
ini dapat dilihat demografi karyawan tetap Perseroan demographics of the Company’s permanent employees
dalam kurun 3 (tiga) tahun terakhir berdasarkan over the past 3 (three) years based on gender, educational
klasifikasi jenis kelamin, tingkat pendidikan, dan usia: level, and age:
JUMLAH KARYAWAN BERDASARKAN JENIS KELAMIN
Number of Employees by Gender
2023 2022 2021
Uraian Description
Jumlah Jumlah Jumlah
% % %
Total Total Total
Laki-laki 1.263 94,0 2.186 95,0 2656 95,6 Male
Perempuan 80 6,0 114 5,0 121 4,4 Female
Jumlah 1.343 100,00 2.300 100,00 2.777 100,00 Total
JUMLAH KARYAWAN BERDASARKAN TINGKAT PENDIDIKAN
Number of Employees by Education
2023 2022 2021
Uraian Description
Jumlah Jumlah Jumlah
% % %
Total Total Total
S3 0 0 0 0 - - Doctoral Degree
S2 52 3,9 61 2,7 72 2.6 Master’s Degree
S1 368 27,4 573 24,9 628 22,6 Bachelor’s Degree
Diploma 96 7,1 207 9,0 241 8,7 Diploma
SLTA 824 61,4 1.454 63,2 1.830 65,9 Senior High
Di bawah SLTA 3 0,2 5 0,2 6 0,2 Below Senior High
Jumlah 1.343 100,00 2.300 100,00 2.777 100,00 Jumlah
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JUMLAH KARYAWAN BERDASARKAN USIA
Number of Employees by Age
2023 2022 2021
Uraian Description
Jumlah Jumlah Jumlah
% % %
Total Total Total
>50 tahun 174 13,0 353 15,3 511 18,4 >50 years old
40 – 50 tahun 250 18,6 441 19,2 508 18,3 40 – 50 years old
<40 tahun 919 68,4 1.506 65,5 1.758 63,3 <40 years old
Jumlah 1.343 100,00 2.300 100,00 2.777 100,00 Total
JUMLAH KARYAWAN BERDASARKAN LEVEL ORGANISASI
Number of Employees by Level
2023 2022 2021
Uraian Description
Jumlah Jumlah Jumlah
% % %
Total Total Total
Vice President 23 1,7 29 1,3 30 1,1 Vice President
Manajer 46 3,4 65 2,8 64 2,3 Manager
Superintendent 137 10,2 183 8,0 222 8,0 Superintendent
Supervisor 236 17,6 366 15,9 458 16,5 Supervisor
Foreman 431 32,1 720 31,3 865 31,1 Foreman
Operator 470 35,0 937 40,7 1.138 41,0 Operator
Jumlah 1.343 100,00 2.300 100,00 2.777 100,00 Jumlah
JUMLAH KARYAWAN BERDASARKAN STATUS KETENAGAKERJAAN
Number of Employees by Employment Status
2023 2022 2021
Uraian Description
Jumlah Jumlah Jumlah
% % %
Total Total Total
Tetap 1.301 96,9 2.254 98,0 2.730 98,3 Permanent
Kontrak 35 2,6 43 1,9 47 1,7 Contract
Karyawan AP Penugasan ke KS 7 0,5 3 0,1 AP Employee Seconded to KS
Jumlah 1.343 100,00 2.300 100,00 2.777 100,00 Total
JUMLAH KARYAWAN BERDASARKAN LOKASI
Number of Employees by Location
2023 2022 2021
Uraian Description
Jumlah Jumlah Jumlah
% % %
Total Total Total
DKI Jakarta 49 3,6 84 3,7 89 3,2 DKI Jakarta
Banten 1.286 95,8 2.207 96,0 2.679 96,5 Banten
Surabaya 8 0,6 9 0,4 9 0,3 Surabaya
Jumlah 1.343 100,00 2.300 100,00 2.777 100,00 Total
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Pengembangan
Kompetensi Karyawan
Employee Competency Development
Perseroan meyakini Sumber Daya Manusia (SDM) The Company believes that competent Human
yang mumpuni merupakan ujung tombak dalam Resources (HR) are the backbone in realizing the vision
upaya mewujudkan visi dan misi Perusahaan. Untuk and mission of the Company. Therefore, the Company
itu, Perseroan menjalankan program pendidikan implements continuous education and competency
dan pengembangan kompetensi karyawan secara development programs for employees to be more
berkesinambungan agar lebih kompetitif dalam competitive in facing rapid changes and developments,
menghadapi perubahan dan perkembangan yang as well as to enhance the effectiveness and productivity
begitu pesat serta meningkatkan efektivitas dan of performance.
produktivitas kinerja.
Perseroan memberikan perhatian besar terhadap The Company pays great attention to the quality,
kualitas, profesionalitas dan efektivitas SDM dalam professionalism, and effectiveness of its HR in
menjaga serta menumbuhkan loyalitas dan produktivitas maintaining and fostering the loyalty and productivity
SDM setiap tahun. Komitmen tersebut dibuktikan of its HR every year. This commitment is evidenced by
dengan penyelenggaraan pelatihan dan pengembangan the implementation of HR training and development
SDM yang dilakukan dengan mengacu pada kerangka programs conducted in accordance with a training and
pelatihan dan pengembangan yang mencakup seluruh development framework that covers all aspects and
aspek dan metode pengembangan bagi seluruh SDM. methods of development for all HR.
Secara rinci, program kompetensi karyawan yang In detail, the employee competency program carried out
dilakukan Perusahaan pada tahun 2023 yaitu 134 by the Company in 2023 is 134 trainings and is described
pelatihan dan dijabarkan dalam kategori 5 besar peserta in the top 5 categories of the most training participants,
terbanyak peserta pelatihan, antara lain sebagai berikut: including the following:
Tanggal Jenis Pelatihan Tujuan Pelatihan
Date Type of Training Objective
Batch 1: 16 November 2023 Sosialisasi Keamanan Meningkatkan kesadaran seluruh karyawan PT Krakatau Steel (Persero) Tbk terkait
Batch 2: 23 November 2023 Informasi aspek pemanfaatan teknologi IT dan keamanan data pengguna selama berselancar
Batch 3: 30 November 2023 di dunia maya
Batch 4: 7 Desember 23 Information Security
Batch 5: 14 Desember 23 Socialization Increase the awareness of all employees of PT Krakatau Steel (Persero) Tbk regarding
aspects of IT technology utilization and user data security while surfing in cyberspace.
29 November & 4 Perjanjian Kerja Mengetahui dan memahami tentang ada-nya jaminan Hubungan Industrial antara
Desember 2023 Bersama (PKB) Perusahaan dengan Karyawan yang mencakup : (1) Kepastian hak dan kewajiban
Perusahaan. Serikat Karyawan Krakatau Steel. dan para Karyawan”
Collective Labor
Agreement (CLA) Knowing and understanding about the existence of Industrial Relations guarantees
between companies and employees which include: (1) Certainty of rights and
obligations of the Company. Krakatau Steel Employees Union. and the Employees "
30, 31 Oktober - 1, 2 Awareness Tim Pembekalan seluruh Tim Tanggap Darurat (TTD) PT Krakatau Steel (Persero) Tbk,
November 2023 Tanggap Darurat
Debriefing of the entire Emergency Response Team (TTD) of PT Krakatau Steel
Emergency Response (Persero) Tbk,
Team Awareness
30 Januari 2023 Time Management Mengetahui dan memahami teknik mengatur waktu yang efektif
Know and understand effective time management techniques
4 Desember 2023 P3K Memberikan awareness dan praktek cara menyelamatkan nyawa korban, mencegah
cedera menjadi lebih parah dan cara meringankan penderitaan korban, serta
mencarikan pertolongan lebih lanjut
Provide awareness and practice on how to save the victim’s life, prevent injuries from
becoming more severe and how to alleviate the victim’s suffering, and seek further
help.
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117 Kesetaraan dan Kesempatan untuk Mengikuti Kegiatan Pendidikan dan Pelatihan Equality and Opportunity to Participate In Education and Training Activities Sebagai perusahaan BUMN yang menjunjung tinggi tata As a state-owned enterprise (BUMN) that upholds kelola perusahaan yang baik, Perseroan mendeklarasikan good corporate governance, the Company declares branding-nya sebagai tempat kerja yang inklusif dan its branding as an inclusive and open workplace that terbuka atas keberagaman. Sejalan dengan komitmen embraces diversity. In line with this commitment, the tersebut, Perseroan memberikan kesempatan yang Company provides equal opportunities for all employees sama dan setara kepada seluruh karyawan untuk dapat to participate in competency development programs mengikuti program pengembangan kompetensi sesuai according to the needs of each individual. dengan kebutuhan setiap individu. Informasi lebih lanjut akan hal ini telah disampaikan Further information on this matter has been provided in dalam Laporan Keberlanjutan, halaman 374. the Sustainability Report, page 374. Biaya Pengembangan Kompetensi Tahun 2023 Competency Development Costs in 2023 Sepanjang tahun 2023, Perseroan telah berinvestasi Throughout 2023, the Company has invested Rp1.11 sebesar Rp1,11 miliar pada program pengembangan billion in employee competency development programs. kompetensi karyawan. Jumlah tersebut menurun This amount decreased compared to 2022 amounting to dibandingkan tahun 2022 sebesar Rp2,04 miliar. Rp2.04 billion. In 2023, the implementation of education Pada tahun 2023 pelaksanaan Pendidikan dan and training optimized the use of Krasdemy e-learning pelatihan mengoptimalkan pengunaan e-learning so that the costs incurred decreased compared to 2022. Krasdemy Sehingga biaya yang ditimbulkan menurun dibandingkan tahun 2022. Pada tahun ini, Perusahaan mencatatkan 323 hari In this year, the Company recorded 323 training days pelatihan dengan 21.782 jumlah jam pelatihan. with 21,782 total training hours. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Informasi Pemegang
Saham Per 1 Januari 2023
dan 31 Desember 2023
Shareholder Information as of January 1, 2023 and December 31, 2023
Hingga akhir tahun 2023, sebanyak 80% kepemilikan By the end of 2023, a total of 80% of the Company's
saham Perseroan atau setara dengan 15.477.117.520 shares, equivalent to 15,477,117,520 shares, are owned
lembar saham dimiliki oleh Pemerintah Republik by the Government of the Republic of Indonesia
Indonesia (RI). Sementara sisa saham sebesar 20% atau (RI). Meanwhile, the remaining 20% of shares, or
3.869.279.380 lembar saham dimiliki oleh masyarakat. 3,869,279,380 shares, are owned by the public. Thus,
Dengan demikian, Pemerintah RI melalui perwakilan the Government of RI, represented by the Ministry of
Kementerian BUMN berperan sebagai Pemegang SOEs, acts as the Principal Shareholder and also the
Saham Utama sekaligus menjadi Pemegang Saham Controlling Shareholder of PT Krakatau Steel (Persero)
Pengendali PT Krakatau Steel (Persero) Tbk. Secara Tbk. In simple terms, the ownership structure of the
sederhana struktur kepemilikan saham Perseroan per Company as of December 31, 2023, is reflected in the
31 Desember 2023 tercermin pada bagan kepemilikan following share ownership chart:
saham berikut ini:
Pemerintah Republik Indonesia Masyarakat
The Government of Republic of Indonesia Public
80% 20%
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Nama Pemegang Saham Jumlah Saham Nilai Nominal Persentase
Jabatan
Shareholder Name (Lembar) (Rp) (%)
Position
Number of Shares Nominal Value Percentage
Pemegang Saham yang Memiliki
5% atau lebih
Shareholders Owning 5% or more
Pemerintah Republik Indonesia 15.477.117.520 7.738.558.760.000 80,00
Government of the Republic of
Indonesia
Direktur dan Dewan Komisaris
Director and Board of
Commissioners
I Gusti Putu Suryawirawan Komisaris 51.500 25.750.000 0,00
Commissioner
Tjuk Agus Minahasa Komisaris Independen 20.000 10.000.000 0,00
Independent Commissioner
Djoko Muljono Komisaris 35.000 17.500.000 0,00
Commissioner
Purwono Widodo Direktur Utama 132.500 66.250.000 0,00
President Director
Agus Nizar Vidiansyah Direktur Pengembangan Bisnis & 25.000 12.500.000 0,00
Portofolio
Director of Business & Portfolio
Development
Masyarakat Lainnya di bawah 5% kepemilikan 3.869.015.380 1.934.507.690.000 20,00
Other Public under 5% ownership
Jumlah | Total 19.346.396.900 9.673.198.450.000 100,00
KEPEMILIKAN SAHAM DEWAN KOMISARIS & DIREKSI
Share Ownership of Board of Commissioners & Directors
2023 2022
Nama
Jabatan Persentase Persentase
Name Jumlah Saham Jumlah Saham
Position Kepemilikan Kepemilikan
(Lembar Saham) (Lembar Saham)
Percentage of Percentage of
Number of Shares Number of Shares
Ownership Ownership
Dewan Komisaris | Board of Commissioners
I Gusti Putu Komisaris 51.500 0,00 51.500 0,00
Suryawirawan Commissioner
Tjuk Agus Minahasa Komisaris Independen 20.000 0,00 230.000 0,00
Independent Commissioner
Direksi | Board of Directors
Purwono Widodo Direktur Utama 132.500 0,00 132.500 0,00
President Director
Djoko Mulyono Direktur 35.000 0,00 35.000 0,00
Director
Agus Nizar Vidiansyah Direktur Pengembangan 25.000 0,00 - -
Bisnis & Portofolio
Director of Business &
Portfolio Development
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Informasi Pemegang Saham Per 1 Januari 2023 dan 31 Desember 2023
Shareholder Information as of January 1, 2023 and December 31, 2023
KOMPOSISI PEMEGANG SAHAM BERDASARKAN KEPEMILIKAN LOKAL DAN ASING
Composition of Shareholders Based on Local and Foreign Ownership
Persentase
Jumlah Saham
No. Kepemilikan
Pemegang Saham Jumlah Pemilik (Lembar Saham)
Percentage of Shareholders
Number of Number of Shares
Ownership (%)
Owners (Share)
Kepemilikan Lokal Local Ownership
1. Individu 28.189 2.624.464.866 13,57 Individual
2. Institusi Institution
A.
a. Yayasan Dana Pensiun 21 146.276.930 0,76 Pension Fund
b. Yayasan 3 7.154.259 0,04 Foundation
c. Asuransi / Insurance 9 100.951.854 0,52 Insurance
d. Perseroan Terbatas 65 62.165.149 0,32 Limited Company
e. Lain-lain 29 316.153.214 1,63 Others
Sub Total 28.316 3.257.166.272 84,18 Sub Total
Kepemilikan Asing Foreign Ownership
B. 1. Individu 207 28.090.079 0,15 Individual
2. Institusi 52 584.023.029 3,02 Institution
Sub Total 259 612.113.108 15,82 Sub Total
JUMLAH 28.575 3.869.279.380 100,00 TOTAL
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Informasi Pemegang
Saham Utama
dan/atau Pengendali
Information on Major and/or Controlling Shareholders
Sebagai suatu badan hukum yang dimiliki oleh negara As a legal entity owned by the state (BUMN), all shares
(BUMN), maka seluruh saham Perseroan dimiliki oleh of the Company are owned by the Government of the
Pemerintah Republik Indonesia yang dalam hal ini Republic of Indonesia, represented by the Ministry
diwakili oleh Kementerian BUMN RI. Uraian lengkap of SOEs of the Republic of Indonesia. A complete
mengenai struktur kepemilikan saham Perseroan telah description of the ownership structure of the Company
disajikan pada tabel pada halaman berikut ini. has been presented in the table above.
Subholding PT Krakatau PT Meratus Jaya
PT Krakatau Baja Industri
Sarana Infrastruktur Iron & Steel
(100%)
(100%) (66%)
Penyedia Jasa Kawasan Industri Iron Ore Smelter Manufaktur Baja
Terintegrasi Iron Ore Smelter Lembaran Dingin
Provider of Integrated Industrial Area Cold Rolled Steel
Services Manufacturing
PT Krakatau Bandar PT Krakatau Sarana
PT Krakatau Tirta Industri
Samudera Properti
(51%)
(100%) (100%)
Jasa Pengelolaan Pengelolaan Air Industri Penyedia Properti dan
Kepelabuhanan Industrial Water Treatment Perumahan
Port Management Services Property and Housing
Provider
PT Krakatau Information
PT Krakatau Jasa Industri
Technology
(100%)
(100%)
Perdagangan Umum dan Penyedia Jasa Teknologi
Jasa Informasi
General Trading and Information Technology
Services Service Provider
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Struktur
Grup Perusahaan
Company Group Structure
Pemerintah Republik Indonesia
The Government of Republic of Masyarakat
Indonesia Public
80% 20%
Subholding
PT Krakatau Engineering PT Krakatau Baja
(100%) Konstruksi
(100%)
Rekayasa & Konstruksi Manufaktur & Penyediaan Baja Kualitas
Engineering & Tinggi untuk Konstruksi
Construction Manufacturing & Provider of High Quality
Steel for Construction
PT Krakatau Konsultan
(100%)
Jasa Konsultansi Engineering
Engineering Consulting Services
PT Krakatau Pipe
Industries
(100%)
Manufaktur Pipa Baja
Steel Pipe Manufactur
PT Krakatau Global Trading
(100%)
Perdagangan Baja & Bahan Baku Besi Baja
Steel Iron Trading & Raw Material
PT Krakatau Perbengkelan
dan Perawatan
(90%)
Jasa Perawatan Industri
Industrial Maintenance Service
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Entitas Anak,
Perusahaan Asosiasi,
dan Perusahaan Ventura
Subsidiaries, Associated Companies, and Venture Companies
Tahun Usaha
Komersial Total Aset
Dimulai (dalam Persentase
Nama Entitas Bidang Usaha Alamat The Year ribuan USD) Kepemilikan
Name of Entity Status
Line of Business Address When Total Assets Percentage
Commercial (in thousand of Ownership
Operations USD)
Commence
Daftar Entitas Anak dan Cucu
List of Subsidiaries and Sub-Subsidiaries
PT Krakatau Baja Manufaktur Kantor Jakarta 1992 266.922 100% Beroperasi
Konstruksi Baja Profil, Gedung Krakatau Steel, Lt. 2
(“PT KBK”) Baja Tulangan, Jl. Jend. Gatot Subroto Kav. 54, In operation
(Subholding) Pipa Baja, serta Jakarta Selatan - 12950
Perdagangan T : (021) 5221248/5221267
Hasil Tambang F : (021) 5221268
dan Produk
Besi dan Baja Pabrik
Jl. Industri No 5, Cilegon,
Manufacture of Banten - 42435
Steel Profiles, T : (0254) 391485/391137/
Reinforcing 385224/372080/372085
Steel, Steel F : (0254) 392183
Pipes, and
Trading
of Mining
Products and
Iron and Steel
Products
PT Krakatau Sarana Properti Kantor Cilegon 1982 647.892 100% Beroperasi
Infrastruktur Industri, Wisma Krakatau, Lt. 1
(“PT KSI”) Komersial dan Jl. KH Yasin Beji No. 6, Cilegon In operation
(Subholding) Hunian Banten - 42435
T : (0254) 393232/393234
Industrial,
Commercial, Kantor Jakarta
and Residential Gedung Krakatau Steel, Lt. 8
Properties Jl. Jend. Gatot Subroto Kav. 54,
Jakarta Selatan - 12950
T : (021) 5200679
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Tahun Usaha
Komersial Total Aset
Dimulai (dalam Persentase
Nama Entitas Bidang Usaha Alamat The Year ribuan USD) Kepemilikan
Name of Entity Status
Line of Business Address When Total Assets Percentage
Commercial (in thousand of Ownership
Operations USD)
Commence
PT Krakatau Baja Manufaktur Jalan Kawasan Indutsri 2023 109.464 100% Beroperasi
Industri ("PT KBI") Baja Lembaran Krakatau Steel No 285a, Cold
Dingin Rplling Mill Plant, Cilegon. In operation
Banten
Cold Rolled T : (0254) 372127
Steel
Manufacturing
PT Krakatau Rekayasa dan Kantor Cilegon 1988 8.578 100% Beroperasi
Engineering Konstruksi Gedung KE
(“PT KE”) Jl. Asia Raya Kav. O.3 In operation
Engineering Kawasan Industri Krakatau
and Cilegon, Banten
Construction T : (0254) 394100
Kantor Jakarta
Gedung Krakatau Steel, Lt. 7
Jl. Jend. Gatot Subroto Kav. 54,
Jakarta Selatan - 12950
PT Meratus Jaya Industri dan Kantor Cilegon 2012 862 66,00% Beroperasi
Iron & Steel Produksi Besi Gedung ADB Krakatau Steel, Jl.
(“PT MJIS”) Sponge serta Industri Nomor 5, In operation
Perdagangan Cilegon-Banten
T : (0254) 372 069, 372 198
Sponge Iron
Industry and Pabrik
Trading Jl. Kodeco Km. 10,5
Desa Sarigadung,
Kec. Simpang Empat Batu
Licin, Kab. Tanah Bumbu,
Kalimantan Selatan
PT Krakatau Jasa Teknologi Kantor Cilegon 1993 10.307 100,00% Beroperasi
Information Informasi Jl. Raya Anyer KM 3, Cilegon
Technology T : (0254) 8317021 In operation
Information F : (0254) 8317022
Technology
Services Kantor Jakarta
Gedung Krakatau Steel, Lt. 9
Jl. Jend. Gatot Subroto K
PT Krakatau Global Perdagangan Kantor Jakarta 2013 36.786 100,00% Beroperasi
Trading Baja dan Bahan Gedung Krakatau Steel, Lt 2
Baku Besi & Jl. Jend. Gatot Subroto Kav. 54, In operation
Baja Jakarta Selatan - 12950
Telp : (021) 29675135
Steel and Iron
Raw Material
Trading
PT Krakatau Pipe Manufaktur Kantor Jakarta 1973 157.622 100,00% Beroperasi
Industries Pipa Baja Gedung Krakatau Steel, Lt. 7
Jl. Jend. Gatot Subroto Kav. 54, In operation
Steel Pipe Jakarta Selatan - 12950
Manufacturing Telp : (021) 5254140/5212761
Fax : (021) 5204002
Pabrik
Kawasan Industri Krakatau
Cilegon,
Jl. Amerika I,
Cilegon, Banten - 42435
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Entitas Anak, Perusahaan Asosiasi, dan Perusahaan Ventura
Subsidiaries, Associated Companies, and Venture Companies
Tahun Usaha
Komersial Total Aset
Dimulai (dalam Persentase
Nama Entitas Bidang Usaha Alamat The Year ribuan USD) Kepemilikan
Name of Entity Status
Line of Business Address When Total Assets Percentage
Commercial (in thousand of Ownership
Operations USD)
Commence
PT Krakatau Bandar Jasa Kantor Jakarta 1996 218.885 100,00% Beroperasi
Samudera Pengelolaan Gedung Krakatau Steel, Lt 9
Kepelabuhanan Jl. Jend. Gatot Subroto Kav. 54, In operation
Jakarta Selatan - 12950
Port Telp : (021) 5221249
Management Fax : (021) 5221249
Services
Kantor Cilegon
Jl. Raya Anyer Km. 13 Cigading,
Cilegon-Banten
Telp : (0254) 311121
fax : (0254) 311178
PT Krakatau Jasa Kantor Cilegon 2013 1.163 100,00% Beroperasi
Konsultan Konsultansi Jl. Industri No 5, Cilegon,
Engineering Banten In operation
T : (0254) 3202202
Engineering
Consultancy
Services
PT Krakatau Sarana Real Estate Kantor Cilegon: 1979 27.989 100,00% Beroperasi
Properti Wisma Krakatau
Real Estate Jl. KH Yasin Beji No 6, Cilegon- In operation
Banten
T : (0254) 393232, 393234
Kantor Jakarta
Gedung Krakatau Steel Lt.8,
Jakarta Selatan
T : (021) 5200733, 5200820,
5251659
PT Krakatau Jasa Pedagangan Kantor Cilegon 1996 18.542 99,99% Beroperasi
Industri Umum , Jasa Jl. Sulawesi No. 1 Cilegon
Penyewaan Banten In operation
Kendaraan & T : (0254) 392433, 388677
Peralatan
General Trade,
Vehicle and
Equipment
Rental Services
PT Krakatau Perawatan Jl. Raya Anyer Kav. A-0/1, 2013 11.420 90,00% Beroperasi
Perbengkelan dan Industri Kawasan Industri Cilegon
Perawatan T : (0254) 386464, 2540099 In operation
Industrial F : (0254) 393030
Maintenance
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Tahun Usaha
Komersial
Dimulai Persentase
Nama Entitas Bidang Usaha Alamat The Year Kepemilikan
Name of Entity Status
Line of Business Address When Percentage
Commercial of Ownership
Operations
Commence
Entitas Asosiasi
Associated Entity
PT Pelat Timah Manufaktur Baja Kantor Cilegon 1986 20,10% Beroperasi
Nusantara Tbk Berlapis Kawasan Industri Krakatau Cilegon Jl.
Timah Australia I, Kav. E-1, Banten, PO Box 134 In operation
Cilegon - 42443
Tin Plated Steel T : (0254) 392353/393570
Manufacturing F : (0254) 393569, 393247
Kantor Jakarta
Krakatau Steel, Lt. 3
Jl. Jend. Gatot Subroto Kav. 54,
Jakarta Selatan - 12950
T : (021) 5209883
F : (021) 5210079-5210081
PT Krakatau Posco Manufaktur Besi dan Kawasan Industri Krakatau Cilegon 2014 50,00% Beroperasi
Baja Jl. Afrika No. 2, Cilegon, Banten - 42443
T : (0254) 369700 In operation
Iron and steel F : (0254) 369899
manufacturing
PT Indo Japan Steel Manufaktur baja plat Kawasan Industri Mitra Karawang 2014 20,00% Beroperasi
Center dan Jl. Mitra Timur IV/Lot K4 Karawang
Lembaran Timur In operation
- 41361
Steel Plate and sheet
steel manufacturing
PT Krakatau Semen Manufaktur slag Kawasan Krakatau Bandar Samudera Jl. 2014 50,00% Beroperasi
Indonesia powder May. Jend. S. Parman km 13 Cilegon,
Banten - 42445 In operation
Slag powder T : (0254) 7960092, 7960093
manufacturing F : (0254) 378337, 7960094
PT Krakatau Osaka Manufaktur Baja Profil Jl. Amerika II Kav. D5 Kawasan Industri 2017 14,00% Beroperasi
Steel dan Krakatau I, Cilegon, Banten - 42443
Tulangan T : (0254) 386727 In operation
F : (0254) 386727
Steel Profile and Rebar
Manufacturing
PT Krakatau Nippon Manufaktur Baja Plant: 2017 15,18% Beroperasi
Steel Synergy Galvanized Kawasan Industri Krakatau Cilegon
dan Annealing untuk Jl. Eropa I, Cilegon, Banten - 42443 In operation
Otomotif T : (0254) 386141
F : (0254) 386149
Automotive Galvanized
and Annealed Steel
Manufacturing
PT Kerismas Witikco Manufaktur seng Jl. Raya Cakung Cilincing PO Box 4009/ 1980 29,31% Beroperasi
Makmur JKTF 11040, Jakarta - 14130
Zinc manufacturing T : (021) 4401358 In operation
F : (021) 4401155, 4401360
PT Krakatau Pengolahan Coal Tar & Kawasan Iindustri Krakatau Cilegon 2014 30,00% Beroperasi
Poschem Light Oil Jl. Afrika 2, Cilegon, Banten - 42443
DongSuh Chemical In operation
Coal Tar & Light Oil
Processing
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Entitas Anak, Perusahaan Asosiasi, dan Perusahaan Ventura
Subsidiaries, Associated Companies, and Venture Companies
Tahun Usaha
Komersial
Dimulai Persentase
Nama Entitas Bidang Usaha Alamat The Year Kepemilikan
Name of Entity Status
Line of Business Address When Percentage
Commercial of Ownership
Operations
Commence
PT Krakatau Pemasaran dan Kantor Jakarta 2016 67,00% Beroperasi
Wajatama Penjualan Gedung Krakatau Steel, Lt. 7
Osaka Steel Produk Baja Profil dan Jl. Jend. .Gatot Subroto Kav 54 Jakarta In operation
Marketing Tulangan Selatan 12950
T : (021) 5221248, 5221267, 5200676
Marketing and Sales of F : (021) 5221268
Steel Profile and Rebar
Products
PT Wijaya Karya Produksi Beton Kawasan Industri Krakatau Cilegon 2016 30,00% Beroperasi
Krakatau Beton Pracetak, Jl. Australia I Kav. K2 - 1,
Beton Ready Mix Cilegon, Banten - 42443 In operation
T : (0254) 394100
Production of Precast
Concrete, Ready Mix
Concrete
PT Krakatau Argo Jasa Transportation Jl. Afrika No. 02 Kawasan Industri 2014 51,00% Beroperasi
Logistics Krakatau Steel, Cilegon-Banten
Transportation Services In operation
PT Krakatau Posco Pabrik Kapur Bakar Jl. Afrika No. 02, 2012 20,00% Beroperasi
Futurem Kawasan Industri
Fuel Lime Plant Krakatau, Cilegon Banten In operation
PT Krakatau Penyedia Jasa Kantor Cilegon 1996 30,00% Beroperasi
Chandra Energi Kelistrikan Jl. Amerika I, Kawasan Industri Krakatau
Cilegon-Banten In operation
Electrical Service T : (0254) 315001, 371330
Provider
Kantor Jakarta
Wisma Barito Lt 3B
Jl. Letjen S. Parman Blok G
Kav. 62-63, Jakarta
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Kronologis Pencatatan
Saham
Chronology of Share Listing
Jumlah Saham
Tambahan Modal
Tanggal Uraian Harga (Saham) Jumlah Setelah
Disetor
Date Description Saham Total Shares Pencatatan Saham
Additional Paid-up
Share Price (Shares) Total After Listing
Capital
Penawaran Umum Perdana (IPO)
Initial Public Offering (IPO)
29 Oktober 2010 Pernyataan Efektif dari
Bapepam-LK
Effective Statement
from Bapepam-LK
10 November 2010 Pencatatan Perdana di 850 2.681.750.000.000 3.155.000.000 15.775.000.000
Bursa Efek Indonesia
Initial Listing on
the Indonesia Stock
Exchange
Penawaran Umum Terbatas untuk Penambahan Modal dengan Memberikan Hak Memesan Efek Terlebih Dahulu (PMHMETD I)
Limited Public Offering for Capital Increase with Pre-emptive Rights (PMHMETD I)
10 November 2016 Pernyataan Efektif dari
Otoritas Jasa Keuangan
Effective Statement
from the Financial
Services Authority
24 November 2016 Pencatatan Saham di 525 1.874.983.372.500 3.571.396.900 19.346.396.900
Bursa Efek Indonesia
Listing of Shares on
the Indonesia Stock
Exchange
Kronologis
Penerbitan Efek Lainnya
Chronology of Other Securities Issuance
As of December 31, 2023, the Company has not issued
Hingga 31 Desember 2023, Perusahaan tidak any other securities other than those described in
menerbitkan efek lain dalam bentuk apapun selain the Chronology of Share Issuance and Listing above.
yang telah dijelaskan pada Kronologis Penerbitan Therefore, there is no information regarding the
dan Pencatatan Saham di atas. Oleh karena itu, tidak chronology of securities listing, corporate actions,
terdapat informasi mengenai kronologis pencatatan changes in the number of securities, the name of the
efek, corporate action, perubahan jumlah efek, nama exchange where other securities are listed, and securities
bursa di mana efek lainnya dicatatkan, serta peringkat rating.
efek.
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Informasi Kantor
Akuntan Publik (KAP)
dan Akuntan Publik
Information on Public Accounting Firm (KAP) and Public Accountant
KANTOR AKUNTAN PUBLIK (KAP) AMIR ABADI JUSUF, ARYANTO, MAWAR & REKAN
Public Accounting Firm (KAP) Amir Abadi Jusuf, Aryanto, Mawar & Partners
Nama Akuntan Publik (Signing Eishennoraz M.Si, Ak, CA, CPA
Partner)
Name of Public Accountant (Signing
Partner)
Alamat Plaza Asia, Level 10
Address Jl. Jenderal Sudirman No. 59, RT.5/RW.3
Senayan, Jakarta 12190
Jasa yang diberikan Jasa Audit: Audit Services:
Services provided Audit Laporan Keuangan Tahunan Audit of Annual Financial Statements for
untuk Tahun Buku 2023 Financial Year 2023
Jasa Non-Audit: Non-Audit Services:
Melakukan audit Laporan Keuangan Conducting an audit of the Financial
Program Pendanaan Usaha Mikro dan Statements of the Micro and Small
Usaha Kecil (PUMK) Perseroan Business Funding Program (PUMK) of
the Company.
Periode Penugasan 31 Desember 2023
Assignment Period Desember 31, 2023
Biaya Jasa Audit Laporan Keuangan
Tahunan
Annual Financial Statement Audit
Service Fee
Biaya Jasa Audit Laporan Keuangan Rp2.100.000.000
Program Pendanaan Usaha Mikro dan
Usaha Kecil (PUMK)
Audit Services Fee for Financial
Statements of the Micro and Small
Business Funding Program (PUMK)
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Nama dan Alamat
Lembaga dan/atau
Profesi Penunjang Pasar
Modal
Name and Address of Capital Market Supporting Institutions and/or Professionals
DAFTAR LEMBAGA DAN PROFESI PENUNJANG TAHUN 2023
List of Supporting Institutions and Professions in 2023
Lembaga atau Periode
Profesi Nama Lembaga Alamat Penunjukkan
Jasa yang Diberikan Biaya Jasa
Institution or Name of Address Appointment
Services Provided Services Fee
Profession Institution Period
Pencatatan dan Bursa Efek Gedung Bursa Efek Jasa Perdagangan Saham Rp250.000.000
Perdagangan Saham Indonesia Indonesia, Menara 1, 2023
Jl. Jend. Sudirman Kav 52- Stock Trading Services
Listing and Trading of Indonesia Stock 53, Jakarta 12190, Indonesia
Shares Exchange Telp. : (021) 5150515
Kustodian PT Kustodian Gedung Bursa Efek 2023 Jasa Kustodian Rp10.000.000
Sentral Efek Indonesia, Tower I, Lt. 5
Custodian Indonesia (KSEI) Jl. Jend. Sudirman, Kav 52- Custodian Services
53, Jakarta 12190, Indonesia
Biro Administrasi Efek PT BSR Indonesia Komplek Perkantoran ITC 2023 Administrasi kepemilikan Rp40.000.000
Roxy Mas Blok E1 No. 10-11, saham perusahaan dan
Registrar Jl. KH. Hasyim Ashari, registrasi peserta RUPS
Jakarta. 10150.
Tel. : (021) 6317828 Administration of company
Fax. : (021) 6317827 share ownership and
registration of GMS
participants
Penilai EY Gedung Bursa Efek 2023 Financial Due Diligent Rp5.540.000.000
Indonesia, Tower 1 Lantai 13, untuk Divestasi saham
Appraisers Jl. Jend. Sudirman Kav 52- Anak Perusahaan dalam
53, Jakarta 12190, Indonesia rangka pembayaran utang
Tranche B
Financial Due Diligent for
Divestment of Subsidiary's
shares in order to repay
Tranche B debt
Konsultan Pajak Persek, Gedung Bursa Efek 2023 Tax Due Diligent untuk Rp5.450.000.000
Purwantono, Indonesia, Tower 1 Lantai 14, Divestasi saham Anak
Tax Consultant Suherman, Suja Jl. Jend. Sudirman Kav 52- Perusahaan dalam rangka
53, Jakarta 12190, Indonesia pembayaran utang
Tranche B
Tax Due Diligent for
Divestment of Subsidiary's
shares in order to repay
Tranche B debt
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Informasi
Situs Web Perusahaan
Information on Company Website
Sebagai bagian dari prinsip keterbukaan dalam As part of the principle of transparency in efforts to
upaya membentuk Tata Kelola Perusahaan yang Baik, establish Good Corporate Governance, the Company
Perseroan menyediakan informasi kepada stakeholders provides information to stakeholders, which can be
yang salah satunya dapat diakses setiap saat oleh semua accessed at any time by all parties through the website
pihak melalui situs web yang beralamat di https://www. located at https://www.krakatausteel.com.
krakatausteel.com.
Semua informasi yang disajikan diperbarui secara All information presented is regularly updated to
berkala untuk memberikan informasi yang aktual dan provide current and up-to-date information for all
terkini bagi segenap pemangku kepentingan maupun stakeholders and the general public. The Company’s
masyarakat umum. Situs resmi Perusahaan menyajikan official website provides information in two languages,
Informasi dalam dua Bahasa yakni Bahasa Indonesia namely Indonesian and English, and has complied with
dan Bahasa Inggris dan telah memenuhi informasi yang mandatory information as stipulated by the Financial
wajib dimuat sesuai dengan Peraturan Otoritas Jasa Services Authority Regulation (POJK) No. 8/POJK.4/2015
Keuangan (POJK) No. 8/POJK.4/2015 tentang Situs Web concerning the Website of Issuers or Public Companies,
Emiten atau Perusahaan Publik yang telah ditetapkan which was established on June 25, 2015, including:
pada tanggal 25 Juni 2015, antara lain:
1. Informasi Umum Emiten atau Perusahaan Publik; 1. General information about Issuers or Public Companies;
2. Informasi bagi Pemodal atau Investor; 2. Information for Shareholders or Investors;
3. Informasi Tata Kelola Perusahaan; 3. Corporate Governance Information;
4. Informasi Tanggung Jawab Sosial Perusahaan. 4. Corporate Social Responsibility Information.
Adapun seluruh pemangku kepentingan dapat All stakeholders can obtain information regarding:
memperoleh informasi mengenai:
Uraian Ketersediaan Keterangan
Description Availability Note
Informasi Pemegang Saham sampai dengan Pemilik Terakhir Individu
Information on Shareholders up to the Last Individual Owner
Informasi mengenai Pemegang Saham Perseroan dapat diakses di website Perseroan √ Tersedia pada situs web
pada kategori “Investor Relations” dengan sub-kategori “Sub Kepemilikan”. Perusahaan
Information about the Company's Shareholders can be accessed on the company's Available on the Company's
website under the "Investor Relations" category with the sub-category "Sub- website
Ownership".
Isi Kode Etik
Content of the Code of Ethics
Informasi mengenai Kode Etik Perseroan dapat diakses di website Perseroan pada √ Tersedia pada situs web
kategori “Corporate Governance” dengan sub-kategori “Etika Bisnis dan Etika Kerja”. Perusahaan
Information about the Company's Code of Ethics can be accessed on the company's Available on the Company’s
website under the "Corporate Governance" category with the sub-category "Business website
Ethics and Work Ethics".
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Uraian Ketersediaan Keterangan
Description Availability Note
Informasi Rapat Umum Pemegang Saham (RUPS)
Information on General Shareholders' Meetings (RUPS)
Informasi mengenai Rapat Umum Pemegang Saham (RUPS) dapat diakses di website √ Tersedia pada situs web
Perseroan pada kategori “Investor Relations” dengan sub-kategori “Rapat Umum Perusahaan
Pemegang Saham”.
Information about General Shareholders' Meetings (RUPS) can be accessed on the Available on the Company’s
company's website under the "Investor Relations" category with the sub-category website
"General Shareholders' Meetings".
Laporan Keuangan Tahunan Terpisah
Separate Annual Financial Reports
Informasi mengenai Laporan Keuangan Tahunan Terpisah dapat diakses di website √ Tersedia pada situs web
Perseroan pada dan terakhir pada pilihan “Financial Report”. Data yang dilampirkan Perusahaan
dalam informasi Laporan Keuangan selalu kami perbaharui setiap per tiga bulan
(triwulan) dengan menyediakan sarana pengunduhan yang dapat memudahkan
Pemangku Kepentingan dalam memperoleh data keuangan Perseroan.
Available on the Company's
Information about Separate Annual Financial Reports can be accessed on the website
company's website and finally by selecting "Financial Report". The data provided in
the Financial Report information is always updated every quarter, providing download
facilities to facilitate Stakeholders in obtaining the company's financial data.
Profil Dewan Komisaris dan Direksi
Profile of the Board of Commissioners and Directors
Informasi mengenai Profil Dewan Komisaris dan Direksi secara lengkap dapat diakses √ Tersedia pada situs web
di website Perseroan pada Kategori “Our Company”, subkategori “Manajemen”, Perusahaan
dan terakhir pada pilihan “Board of Directors” untuk profil Direksi dan “Board of
Comissioner” untuk profil Dewan Komisaris. Profil akan muncul setelah meng-klik foto
dari masing-masing anggota Dewan Komisaris dan Direksi.
Profiles of the Board of Commissioners and Board of Directors Available on the Company’s
Complete information about the profiles of the Board of Commissioners and website
Board of Directors can be accessed on the company's website under the "Our
Company" category, then the "Management" subcategory, and finally selecting
"Board of Directors" for the Directors' profiles and "Board of Commissioners" for
the Commissioners' profiles. Profiles will appear after clicking on the photo of each
member of the Board of Commissioners and Board of Directors. Available on the
company's website
Piagam Dewan Komisaris, Direksi, dan Komite Audit
Charters of the Board of Commissioners, Board of Directors, and Audit Committee
Informasi mengenai Piagam Dewan Komisaris, Direksi, dan Komite Audit dapat √ Tersedia pada situs web
diakses pada website Perseroan pada kategori “Corporate Governance” dengan Perusahaan
sub-kategori “Tata Kelola Perusahaan”. Dalam sub kategori tersebut, terdapat sarana
pengunduhan berupa file “Board Manual 2016” yang memuat Piagam Dewan
Komisaris dan Direksi serta file “Piagam Komite Audit” yang berisikan Piagam Komite
Audit Perseroan.
Information regarding the Charters of the Board of Commissioners, Board of Available on the Company’s
Directors, and Audit Committee can be accessed on the Company's website under website
the category "Corporate Governance" with the sub-category "Corporate Governance
Structure." Within this sub-category, there are downloadable resources such as the
"Board Manual 2016" file containing the Charters of the Board of Commissioners and
Directors, as well as the "Audit Committee Charter" file containing the Charter of the
Company's Audit Committee. Available on the Company's website.
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04
Chapter
UNIT PENUNJANG
BISNIS
Business Support Unit
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Sumber Daya
Manusia (SDM)
Human Resources
Bagi Perseroan, Sumber Daya Manusia (SDM) For the Company, Human Resources (HR) is
Perseroan merupakan aset penting yang memiliki an important asset that has a strategic role
dipastikan telah peranan strategis dalam menggerakkan in driving business operations to push the
mengacu pada roda operasional bisnis demi mendorong achievement of targets and work plans while
perundang- tercapainya target dan rencana kerja serta helping the Company realize its corporate
undangan visi dan misi Perseroan. Menyadari peran vision and mission. Aware of their important
yang berlaku penting karyawan bagi keberlanjutan usaha, roles in business sustainability, the Company
serta sudah Perseroan telah menerapkan strategi retensi has executed an appropriate and sustainable
menerapkan karyawan yang tepat dan berkelanjutan employee retention strategy to increase
tata kelola SDM untuk meningkatkan rasa nyaman karyawan employees’ sense of comfort while working at
terbaik selama bekerja di perusahaan sehingga pada the Company in order to retain its best talents
gilirannya diharapkan dapat mempertahankan and minimize turnover rates.
The Company talenta-talenta terbaik yang dimiliki dan
is ensured to meminimalkan angka turnover.
have referred to
the applicable Praktik ketenagakerjaan yang diterapkan di The Company ensures that the employment
legislation Perseroan dipastikan telah mengacu pada practice it is applying internally has been
and has perundang-undangan yang berlaku serta referred to all applicable regulatory provisions
implemented sudah menerapkan tata kelola SDM terbaik and has adopted the best HR management
the best HR sesuai best practice yang relevan. Pembahasan according to relevant best practices. Further
governance. lebih lanjut mengenai Sumber Daya Manusia discussion regarding Human Resources is
dapat dilihat pada Bab Laporan Keberlanjutan, available for reading in the Sustainability
yang merupakan satu kesatuan dengan Report Chapter as an integral part of the 2023
Laporan Tahunan 2023. Annual Report.
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Teknologi Informasi
Information Technology
TEKNOLOGI INFORMASI INFORMATION TECHNOLOGY
Dalam inisiatif KEBIJAKAN PENGELOLAAN TI IT MANAGEMENT POLICY
strategi 5 Di era industri 4.0 ini, Perseroan terus berupaya In this industrial era 4.0, the Company has been
(lima) tahun mengembangkan Teknologi Informasi seeking to develop Information Technology
Perseroan, (TI) secara konsisten dan berkelanjutan (IT) in a consistent and sustainable manner
digitalisasi sebagai tools untuk meningkatkan efisiensi, as a reliable tool with which it can improve
merupakan produktivitas dan kinerja Perseroan demi efficiency, productivity, and performance,
salah satu merealisasikan visi Perseroan untuk which will eventually help the Company to
bagian dari pilar menjadi korporasi yang kompetitif, untung, realize its vision of becoming a competitive,
Perbaikan Bisnis dan terpercaya serta mewujudkan misi profitable, and trusted corporation and its
Inti Perseroan perusahaan untuk mewujudkan kinerja mission of delivering productive and efficient
operasional yang produktif dan efisien untuk operations to produce profitable quality
In the menghasilkan produk dan jasa berkualitas products and services.
Company's yang menguntungkan.
5 (five) year
strategy Dalam inisiatif strategi 5 (lima) tahun Perseroan, In the Company’s 5 (five) year strategic initiative,
initiative, digitalisasi merupakan salah satu bagian dari digitalization is one of the core business
digitalization pilar Perbaikan Bisnis Inti Perseroan dimana improvement pillars since it is expected that
is one of the melalui digitalisasi Perseroan diharapkan digitalization can help the Company to build
pillars of the dapat membangun kapabilitas digital untuk digital capabilities for data-based decision-
Company's sistem pengambilan keputusan berbasis data making systems and digital platforms and
Core Business dan platform digital untuk memposisikan eventually position the Company as a provider
Improvement. Perseroan sebagai penyedia berbagai of various steel needs.
kebutuhan baja.
Sebagai sebuah Perseroan yang bergerak di As a company engaged in the manufacturing
bidang manufaktur, maka pengembangan sector, KS is currently focusing its IT
TI saat ini dititikberatkan pada horizontal development on horizontal and vertical system
and vertical system integration untuk integration to integrate the shop floor with the
mengintegrasikan shopfloor dengan boardroom and supply chain business process
boardroom dan integrasi rantai proses integration, as well as the implementation
bisnis Supply Chain, serta implementasi of Enterprise Applications. The Company
Enterprise Application. Komitmen Perseroan supports its commitment to digitalization
untuk melakukan digitalisasi di semua lini across all business lines and transformation
bisnis dan transformasi menuju industri 4.0 towards industry 4.0 with initiatives to increase
juga didukung oleh inisiatif peningkatan cyber security and information security as an
keamanan siber dan keamanan informasi yang integral part of the success and continuity of
merupakan bagian integral dari kesuksesan industry 4.0.
dan kelangsungan industri 4.0.
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Teknologi Informasi
Information Technology
Tata Kelola Teknologi Informasi di Perseroan, sebagai Information Technology Governance within the
Badan Usaha Milik Negara (BUMN), disusun dan Company, as a State-Owned Enterprise (BUMN), is
dijalankan berdasarkan kerangka Kerja (framework) prepared and implemented based on a framework
yang mengacu kepada Peraturan Menteri Badan that refers to the Regulation of the Minister of State-
Usaha Milik Negara Nomor PER-2/MBU/03/2023 Owned Enterprises No. PER-2/MBU/03/2023 concerning
Tentang Pedoman Tata Kelola dan Kegiatan Korporasi Guidelines for Governance and Activities Significant
Signifikan Badan Usaha Milik Negara. Kerangka Kerja Corporations State-Owned Enterprises. The Company’s
Tata Kelola TI Perseroan diwujudkan ke dalam Prosedur IT Governance Framework is manifested in Information
Pengelolaan Teknologi Informasi dan dokumen- Technology Management Procedures and supporting
dokumen pendukungnya seperti Kebijakan Keamanan documents such as Information Security Policy and
Informasi dan Kebijakan Pengembangan Enterprise Enterprise Application Development Policy, processes
Application, proses serta seluruh aktivitas yang and all activities related to the Company’s IT management
berkaitan dengan pengelolaan TI di Perseroan dalam in terms of planning, implementing, supporting, and
merencanakan, mengimplementasikan, mendukung, evaluating activities related to information technology
dan melakukan evaluasi kegiatan Teknologi Informasi to support business operations.
dalam mendukung aktivitas Perseroan.
ROADMAP PENGEMBANGAN TI IT DEVELOPMENT ROADMAP
Roadmap Pengembangan Teknologi Informasi The Company’s Information Technology Development
Perseroan diuraikan dalam tabel di bawah ini: Roadmap is outlined in the table below:
Tahun Tahun
Year 2023 Year 2024
Tata Kelola - Implementasi Sistem Manajemen Keamanan - Penyusunan Rencana Strategis Teknologi Informasi
Informasi berbasis ISO 27001:2022 (RSTI).
- Penyusunan roadmap menuju industri 4.0 sebagai - Asesmen Maturitas TI (IT Maturity) dengan
pemenuhan gap INDI 4.0. menggunakan framework COBIT 2019
- Penyusunan Kebijakan Keamanan Informasi - Penerapan Sistem Manajemen Keamanan Informasi
- Pengelolaan risiko TI berbasis ISO 27001:2022
- Pengelolaan audit internal dan eksternal - Pengelolaan risiko TI
- Pengelolaan audit internal dan eksternal
Governance - Implementation of an Information Security - Preparation of an Information Technology Strategic
Management System based on ISO 27001:2022 Plan (RSTI).
- Preparation of a roadmap towards industry 4.0 to - IT Maturity Assessment using the COBIT 2019
fulfill the INDI 4.0 gap. framework
- Preparation of Information Security Policy - Implementation of an Information Security
- IT risk management Management System based on ISO 27001:2022
- Management of internal and external audits - IT risk management
- Management of internal and external audits
Aplikasi - Implementasi SAP dan MES sistem holding dan sub - Implementasi SAP dan MES sistem holding dan sub
holding PT KS pada PT Krakatau Baja Industri (KBI) holding PT KS
- Implementasi KS Group Learning Hub (KRASdemy) - Implementasi KS Group Learning Hub (KRASdemy)
- Implementasi Lowcode Platform pembuatan web - Implementasi action plan roadmap pemenuhan gap
PPID (Pejabat Pengelola Informasi & Dokumentasi) INDI 4.0
- Pengembangan enterprise application · Implementasi Robot Process Automation (RPA)
· Innovation Olympic Revamp - Implementasi KS Group Media Hub (KRASmedia)
· E-Budget - Pengembangan enterprise application
Application - Implementation of SAP and MES PT KS holding and - Implementation of SAP and MES PT KS holding and
sub holding systems at PT Krakatau Baja Industri (KBI) sub holding systems
- Implementation of KS Group Learning Hub - Implementation of KS Group Learning Hub
(KRASdemy) (KRASdemy)
- Implementation of the PPID (Information & - Implementation of the action plan roadmap to fulfill
Documentation Management Officer) Lowcode web the INDI 4.0 gap
creation platform • Implementation of Robot Process Automation
- Development of enterprise applications (RPA)
• Innovation Olympic Revamp - Implementation of KS Group Media Hub (KRASmedia)
• E-Budget - Development of enterprise applications
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Tahun Tahun
Year 2023 Year 2024
Infrastruktur - Infrastruktur holding dan sub holding PT KS pada PT - Infrastruktur holding dan sub holding PT KS
Krakatau Baja Industri (KBI) - Compliance Data Center:
- Compliance Data Center: · Retrofit kelistrikan
· Retrofit sipil dan kelistrikan - Upgrade email system
· Penggantian AC Presisi - Peningkatan kapasitas resource server dan storage
- Peningkatan kapasitas resource server & storage - Hardware refreshment dan perawatan perangkat TI di
- Perawatan perangkat TI di Data Center dan DRC Data Center dan DRC
- Penyediaan lisensi software untuk kebutuhan bisnis - Penyediaan lisensi software untuk kebutuhan bisnis
dan produktivitas perusahaan. dan produktivitas perusahaan.
- Penyediaan sumber daya perangkat cadangan - Penyediaan sumber daya perangkat cadangan
Infrastructure - PT KS holding and sub-holding infrastructure at - PT KS holding and sub-holding infrastructure
PT Krakatau Baja Industri (KBI) - Compliance Data Center:
- Compliance Data Center: • Electrical retrofit
• Civil and electrical retrofits - Upgraded email system
• Replacement of Precision AC - Increased server and storage resource capacity
- Increased server & storage resource capacity - Hardware refreshment and maintenance of IT devices
- Maintenance of IT equipment in Data Center and DRC in the Data Center and DRC
- Providing software licenses for business needs and - Providing software licenses for business needs and
company productivity. company productivity.
- Sourcing backup devices - Sourcing backup devices
Cyber Security - Pembentukan Computer Security Incident Response - Profiling Cyber Security
Team (KS-CSIRT) - Vulnerability Assessment dan Penetration Testing
- Asesmen Cyber Security Maturity (CSM) - Pengelolaan insiden siber melalui Computer Security
- Vulnerability Assessment dan Penetration Testing Incident Response Team (KS-CSIRT)
- Implementasi SOC (Security Operation Center) - Tindak lanjut hasil asesmen Cyber Security Maturity
- Program awareness keamanan siber dan keamanan (CSM)
informasi - Cyber Security Monitoring melalui Security Operation
Center (SOC)
- Program awareness keamanan siber dan keamanan
informasi
Cyber Security - Establishment of a Computer Security Incident - Profiling Cyber Security
Response Team (KS-CSIRT) - Vulnerability Assessment dan Penetration Testing
- Cyber Security
Maturity (CSM) Assessment - Management of cyber incidents through the
- Vulnerability Assessment and Penetration Testing Computer Security Incident Response Team (KS-
- Implementation of SOC (Security Operation Center) CSIRT)
- Cyber security and information security awareness - Follow up on Cyber Security Maturity (CSM)
programs assessment results
- Cyber Security Monitoring through the Security
Operation Center (SOC)
- Cyber security and information security awareness
programs
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Teknologi Informasi
Information Technology
STRUKTUR & PENANGGUNG JAWAB IT MANAGEMENT STRUCTURE &
PENGELOLA TI RESPONSIBILITIES
Business Centre 0
& ICT 1
Manager 0
Sr. Specialist 0
ICT Governance 1
0
Sr. Specialist 0 Sr. Specialist 0 Sr. Specialist 0 Sr. Specialist 0 Sr. Specialist 0 Superintendent 0
OTC & FTS 3 Analytical Application 1 Basis 1 End User Device & 1 Telecommunication 1 ICT Operation & 1
Business Process 0 0 0 Network 0 Management 0 Support 0
Sr. Specialist 0 Sr. Specialist 0 Sr. Specialist 0 Specialist 0 Sr. Specialist 0 Specialist 0
RTP 1 Analytical Application 2 IT System 1 End User Device & 2 Data Centre 1 ICT Operation & 2
Business Process 0 0 Administration 0 Network 0 Management 0 Support 0
Sr. Specialist 0 Specialist 0
MES 2 IT System 2
Business Process 0 Administration 0
Sr. Specialist 0
BPPM 1
Business Process 0
Sr. Specialist 0
LGP 1
Business Process 0
Specialist 0
Business Process 2
0
KARYAWAN UNGGUL DI BIDANG TI EXCELLENT EMPLOYEES IN THE FIELD
OF IT
Di tengah perkembangan Teknologi dan Informasi Amidst the increasingly massive developments in
yang semakin masif, Perseroan menyadari pentingnya technology and information, the Company sees the
membekali pengetahuan dan kompetensi terkait importance of providing knowledge and competencies
perkembangan teknologi informasi. Oleh sebab itu, for information technology developments. Therefore,
Perseroan berupaya untuk selalu mengembangkan the Company is looking to develop HR competency
kompetensi SDM di bidang TI dengan mengikutsertakan in the IT sector by enrolling its HR in several trainings,
SDM-nya ke beberapa pelatihan, seminar, workshop, seminars, workshops, etc. Here are some of the trainings
dan lain-lain. Beberapa pelatihan yang diikuti oleh attended by IT HR in order to develop competence in the
SDM TI dalam rangka mengembangkan kompetensi di IT field throughout 2023:
bidang TI sepanjang tahun 2023 antara lain:
Program Pengembangan SDM TI Tanggal Pelaksanaan
IT HR Development Program Implementation Date
Cyber Security dalam Asesmen Industri 4.0 Sektor Industri 14 Januari 2023
Cyber Security in the Industry 4.0 Industrial Sector Assessment January 14, 2023
Securing Industri 4.0 14 Januari 2023
Mengamankan Industri 4.0 January 14, 2023
Workshop Internal Audit ISO 27001 24 Februari 2023
ISO 27001 Internal Audit Workshop February 24, 2023
Cyber Security Guideline BUMN 7 Maret 2023
Pedoman Keamanan Siber BUMN March 7, 2023
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141 Program Pengembangan SDM TI Tanggal Pelaksanaan IT HR Development Program Implementation Date Workshop Manajemen Risiko dan Cyber Security Maturity 13 Maret 2023 Risk Management and Cyber Security Maturity Workshop March 13, 2023 Sharing Session Implementasi UU Pelindungan Data Pribadi di BUMN 15 Maret 2023 Sharing Session Implementation of the Personal Data Protection Law in SOE March 15, 2023 Pembinaan Digital Talent BUMN bidang IT Governance 30 Mei 2023 Development of SOE Digital Talent in the field of IT Governance May 30, 2023 Strategi dan Praktik Terbaik dalam Penerapan Privasi Data 13 Juli 2023 Strategies and Best Practices in Implementing Data Privacy July 13, 2023 Pelatihan Pengembangan Kode Rendah menggunakan Feedloop 10-11 Agustus 2023 Low Code Development Training using Feedloop August 10-11, 2023 Pengembangan Aplikasi Web Full Stack menggunakan Laravel PHP Framework 14-16 Agustus 2023 Full Stack Web App Development using Laravel PHP Framework August 14-16, 2023 Berbagi Adopsi Teknologi : ChatGPT untuk Menyederhanakan Bisnis Anda Fordigi Summit 2023 15 Agustus 2023 Tech Adoption Sharing : ChatGPT for Simplify Your Business Fordigi Summit 2023 August 15, 2023 Bimbingan Teknis Vulnerability Assessment & Cyber Exercise 23 Agustus 2023 Technical Guidance for Vulnerability Assessment & Cyber Exercise August 23, 2023 Kesadaran ISO 270001 - 2022 28 Agustus 2023 Awareness ISO 270001 – 2022 August 28, 2023 Seminar Internasional IISIA 11 September 2023 1. Pengembangan Kapasitas; Kebijakan dan Strategi Pengembangan Industri Baja Cina 2050 Menuju NZE September 11, 2023 2. Karbon Nol Bersih; Tantangan dan Peran Pemerintah ASEAN dalam Mengembangkan Industri Baja ASEAN 2050 IISIA International Seminar 1. Capacity Development; Policy and Strategy for Developing China’s Steel Industry 2050 toward NZE 2. Net Zero Carbon; Challenges and Role of the ASEAN Governments to Develop the ASEAN’s Steel Industry 2050 Kick-Off Satgas Keamanan Siber BUMN 21 September 2023 Kick-Off Cyber Security Task Force BUMN September 21, 2023 Ketahanan Dunia Maya, Menavigasi Respons Insiden, dan Latihan Phising 18 Oktober 2023 Cyber Resilience, Navigating Incident Response and Phising Drills October 18, 2023 Webinar Kesadaran OIC-CERT 4 November 2023 OIC-CERT Awareness Webinar November 4, 2023 Seminar International IISIA 10 November 2023 IISIA International Seminar November 10, 2023 Manufaktur Cerdas dengan Tumbuh Bersama SAP 14 November 2023 Smart Manufacturing With Grow With SAP November 14, 2023 Workshop Kesadaran Keamanan Cyber (Pengguna Komputer Aman) 21 November 2023 Workshop Cyber Security Awareness (Secure Computer User) November 21, 2023 Riset & Desain UI/UX 101 23 November 2023 UI/UX Research & Design 101 November 23, 2023 Memanfaatkan Hasil yang Rendah dalam Penilaian Keamanan Siber 14 Desember 2023 Exploiting Low Hanging Fruit in Cyber Security Assessments December 14, 2023 Seminar Pelindungan Data Pribadi 21 Desember 2023 Personal Data Protection Seminar December 21, 2023 PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Teknologi Informasi
Information Technology
VISI DAN MISI BIDANG TI IT VISION AND MISSION
Visi Vision
Menjadi pendorong Business Agility dengan To become a driver of Business Agility by transforming IT
mentransformasikan TI ke posisi strategis untuk into a strategic position to support the Company’s vision.
mendukung visi Perusahaan.
Misi Mission
1. Menyediakan layanan serta informasi operasional 1. Providing need-based operational and strategic
dan strategis Teknologi Informasi sesuai kebutuhan Information Technology services and information to
bisnis Perusahaan untuk meningkatkan daya saing. increase competitiveness.
2. Mengelola Sumber Daya Teknologi Informasi 2. Managing Information Technology Resources with
dengan kehandalan terpercaya. trusted reliability.
TATA KELOLA TI IT GOVERNANCE
Proses pengelolaan TI dilakukan menggunakan The IT management process is carried out using the 2019
framework COBIT (Control Objective for Information COBIT (Control Objective for Information Technology)
Technology) 2019 yang diklasifikasikan ke dalam 5 (lima) framework, which is classified into 5 (five) domains,
domain yaitu: namely:
Tata Kelola TI
Evaluasi, Arahan, dan Pemantauan
Evaluate, Direct, and Monitor
Penyelarasan, Perencanaan, dan
Pengaturan
Align, Plan, and Organize
Pembangunan, Perolehan, dan
Pelaksanaan
Pantauan, Evaluasi,
Build, Acquire and Implement dan Penilaian
Monitor, Evaluate, and
Assess
Penyampaian, Pelayanan, dan Dukungan
Deliver, Service, and Support
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143 Mempertimbangkan bahwa Perseroan berfokus pada Given that its core business is steel production, the core business di bidang produksi baja, maka proses- Company has outsourced information technology proses teknologi informasi pada domain Deliver, Service processes in the Deliver, Service, Support, Build, and Support serta Build, Acquire and Implement Acquire, and Implement domains to competent third dialihdayakan melalui skema Managed Services dan parties through managed services and IT development pengembangan TI ke pihak ketiga. Hal tersebut dilakukan schemes. Reliable outsourcing has been chosen guna memastikan bahwa Perseroan tetap memiliki to ensure that the Company maintains a reliable sistem informasi yang handal, menggunakan teknologi information system, adapts to new technology, and terkini, dan melakukan pemenuhan kompetensi sumber meets resource competencies while minimizing costs daya sekaligus mengoptimalkan biaya dan mutu and improving the quality of information technology layanan Teknologi Informasi. Managed Services yang services. Managed services are provided in the Deliver, diterapkan pada domain Deliver, Service and Support Service, and Support domains to ensure the reliability of dilakukan untuk menjamin kehandalan infrastruktur IT infrastructure and applications that can fully support dan aplikasi TI dalam mendukung operasional bisnis the Company’s business operations by subsidiaries that Perseroan dan dilaksanakan oleh anak perusahaan yang operate in the information technology services sector. bergerak di bidang jasa Teknologi Informasi. BUSINESS CONTINUITY BUSINESS CONTINUITY Perseroan sangat bergantung pada penggunaan The Company relies heavily on the use of information Teknologi Informasi dalam menjalankan setiap kegiatan technology in running business operations across the operasional bisnisnya, mulai dari lini supply chain utama board, from the main supply chain line, namely the yaitu proses inquiry, sales order, program produksi, inquiry process, sales orders, and production programs, sampai dengan pengiriman produk ke pelanggan, to product delivery to customers, as well as supporting serta proses bisnis pendukung seperti perencanaan business processes such as planning and procuring dan pengadaan barang, pencatatan dan pelaporan goods, recording and reporting financial systems, sistem keuangan, perawatan pabrik, pengelolaan factory maintenance, human resource management, sumber daya manusia, dan proses bisnis lainnya. and other business processes. Based on the Company’s Berdasarkan pemetaan risiko Perseroan, layanan TI risk mapping, IT services must always be available and harus selalu tersedia dan dapat digunakan kapanpun usable at any time during the Company’s business saat proses pelaksanaan bisnis Perseroan, meskipun implementation process, even during disasters, given terjadi bencana mengingat seluruh data dan informasi that all business data and information are stored in bisnis tersimpan di dalam Sistem Informasi Perseroan. the Company’s information system. In addition, being Selain itu, jaminan ketersediaan layanan TI dan data able to secure services and business data even in bisnis Perseroan meskipun telah terjadi gangguan times of disruptions due to disasters helps maintain bisnis akibat terjadinya bencana dapat tetap menjaga the Company’s image and the trust of customers and image Perseroan serta kepercayaan pelanggan dan related stakeholders. stakeholder terkait. Dalam upaya melakukan hal tersebut di atas, maka In an effort to carry out the above initiatives, the Company Perseroan telah melakukan implementasi Information has long implemented an Information Technology Technology Disaster Recovery Center (IT DRC), untuk Disaster Recovery Center (IT DRC) to mitigate all the memitigasi terjadinya kehilangan data bisnis dan possible losses of business data while ensuring quick tercapainya pemulihan (recovery) yang cepat atas recovery from disrupted IT services when such disasters terganggunya layanan IT akibat bencana. Tindakan happen. This mitigation action is an important part of ini merupakan bagian penting dari upaya Perseroan the Company’s efforts to create business continuity. untuk menciptakan keberlangsungan bisnis (Business Continuity). PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Teknologi Informasi
Information Technology
Untuk menjaga kelangsungan penyediaan layanan To maintain the continuity of providing DRC IT services,
IT DRC, maka layanan IT DRC Perseroan dikelola the Company’s DRC IT services are managed under
secara managed service, bekerja sama dengan a managed service method, in collaboration with PT
PT Telekomunikasi Indonesia Tbk dan anak perusahaan Telekomunikasi Indonesia Tbk and the Company’s
Perseroan yang bergerak di bidang TI. Perseroan juga subsidiaries engaged in the IT sector. The Company
secara rutin melaksanakan DR Drill Perseroan untuk also routinely carries out the DR Drill to ensure that the
memastikan bahwa skenario yang sudah dibuat berjalan scenarios that have been created run effectively and
efektif dan efisien ketika terjadi bencana sehingga efficiently in times of real disasters, which will allow the
organisasi dapat melanjutkan aktivitas operasional organization to continue running operations shortly
setelah terjadi gangguan layanan. after such disruptions.
BIAYA PENGEMBANGAN TI TAHUN 2023 IT DEVELOPMENT COSTS IN 2023
Perseroan meyakini bahwa pengembangan di bidang The Company believes how important it is to carry
TI penting untuk dilakukan secara konsisten dan out consistent and sustainable development in
berkelanjutan dalam rangka mendukung proses bisnis the IT sector in order to support all of its business
dan meningkatkan kinerja Perseroan. Oleh sebab itu, processes while improving performance. Therefore, the
Perseroan mengalokasikan dana untuk pengembangan Company allocated a total fund of Rp70 billion for the
Teknologi Informasi pada tahun 2023 sebesar development of information technology in 2023. The
Rp70 miliar. Jika dibandingkan dengan anggaran figure represented around 75.27% of the IT development
pengembangan TI yang tercantum dalam RKAP 2023, budget, as stated in the 2023 RKAP. Given below is a
realisasi anggaran tersebut berhasil tercapai sebesar table of comparison between the budget and realized
75,27% dari anggaran pengembangan TI. Berikut ini expenditure for Krakatau Steel’s IT development in 2023.
merupakan perbandingan anggaran dan realisasi biaya
pengembangan TI Krakatau Steel di tahun 2023.
Anggaran Realisasi Persentase
Uraian Description
Budget Realization Percentage
Perawatan Rp24.401.544.000 Rp23.538.346.616 96,46% Maintenance
Overhead Rp20.506.552.000 Rp19.617.719.591 95,67% Overheads/ Biaya overhead
Aktiva dan Non Aktiva Rp5.649.429.457 Rp4.850.425.790 85,86% Assets and Non-Assets
Pembangunan Rp19.600.000.000 Rp4.800.000.000 24,49% Development
Jumlah Rp70.157.525.457 Rp52.806.491.997 75,27% Total
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PENCAPAIAN PENGEMBANGAN TI IT DEVELOPMENT ACHIEVEMENTS IN
TAHUN 2023 2023
Dalam rangka mendukung kebutuhan bisnis, In order to support business needs, the Company
Perseroan berupaya secara berkesinambungan untuk makes continuous efforts to develop IT applications
mengembangkan aplikasi dan infrastruktur Teknologi and infrastructure to support the implementation of
Informasi untuk mendukung pelaksanaan proses bisnis the Company’s business processes in order to make
Perseroan agar lebih efektif, efisien, optimal, mampu them more effective, efficient, optimal, value-adding,
memberikan nilai tambah, dan berkelanjutan. Adapun and sustainable. In 2023, the Company carried out
pada tahun 2023 Perseroan melakukan pengembangan information technology development and improved its
Teknologi Informasi dan peningkatan kapabilitas cyber security capabilities, as given below:
keamanan siber, antara lain:
1. Implementasi Low Code Platform pada Aplikasi 1. The implementation of the Low Code Platform
PPID PT Krakatau Steel (Persero) Tbk. on the PT Krakatau Steel (Persero) Tbk PPID
Aplikasi Pejabat Pengelola Informasi dan Application.
Dokumentasi (PPID) adalah portal website untuk The Information and Documentation Management
mengelola, menyimpan, dan memberikan akses Officer (PPID) application is a website portal that
terhadap informasi publik dan dokumen yang manages, stores and gives public access to the
dimiliki Perseroan sebagai bentuk keterbukaan Company’s information and documents as a form
informasi Badan Publik. Dengan memanfaatkan of information disclosure for Public Entities. By
teknologi Low Code, pendekatan pengembangan leveraging Low Code technology, the development
menggunakan antarmuka visual yang intuitif approach uses an intuitive visual interface to
untuk meminimalkan penulisan kode manual minimize manual code writing and reduce
dan mengurangi kompleksitas teknis sehingga technical complexity, which will eventually increase
dapat meningkatkan produktivitas dan kecepatan productivity and software development speed.
pengembangan perangkat lunak.
Beberapa fitur aplikasi PPID antara lain: Some of the PPID application features include:
- Informasi Regulasi, Publik, Setiap Saat, Serta Merta, - Regulatory Information Public, Any Time, Immediate,
dan Galeri and Gallery Information
- Form Permohonan Informasi - Information Request Form
- Form Pengajuan Keberatan - Objection Form
- Content Management System - Content Management System
- Laporan Layanan Informasi - Information Services Report
2. Rollout Implementasi SAP PT Krakatau Baja 2. Rollout of PT Krakatau Baja Industri (KBI) SAP
Industri (KBI) Implementation
Rollout sistem ERP SAP dilakukan untuk The SAP ERP system rollout was carried out to
mendukung kebutuhan bisnis utama entitas support the main business needs of a new entity
baru di lingkungan Krakatau Steel Group yaitu PT under Krakzatau Steel Group, PT Krakatau Baja
Krakatau Baja Industri. Adapun modul SAP yang Industri. The SAP modules implemented were
diimplementasikan adalah: Sales & Distribution, Sales & Distribution, Material Management, Variant
Material Management, Varian Configuration, Configuration, Human Capital Management,
Human Capital Management, Production Planning, Production Planning, Quality Management,
Quality Management, Financial & Controlling, dan Financial & Controlling, and Plant Maintenance.
Plant Maintenance.
3. E-Budget 3. E-Budget
E-Budget adalah aplikasi berbasis web yang E-Budget is a web-based application used to
digunakan untuk pengelolaan rencana anggaran manage the Company’s annual budget plan.
tahunan Perseroan. E-budget memiliki beberapa E-budget has the following main functions:
fungsi utama yaitu:
- Pembuatan usulan anggaran - Making budget proposals
- Evaluasi usulan anggaran - Evaluating budget proposals
- Approval Usulan anggaran - Approving proposed budget
- Laporan Usulan anggaran - Reporting Budget proposal
- Tracking progress usulan anggaran - Tracking progress of budget proposals
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Teknologi Informasi
Information Technology
4. Pembentukan Tim Tanggap Insiden Siber atau 4. Establishment of a Cyber Incident Response Team
Computer Security Incident Response Team (KS- or Computer Security Incident Response Team
CSIRT) (KS-CSIRT)
KS-CSIRT dibentuk melalui Surat Keputusan KS-CSIRT was formed through the Decree of the
Direksi PT Krakatau Steel (Persero) Tbk No. 11/ Directors of PT Krakatau Steel (Persero) Tbk No. 11/
DU-KS/Kpts/2023, telah terdaftar sebagai bagian DU-KS/Kpts/2023; registered as part of the National-
dari National-CSIRT pada tanggal 30 Maret 2023, CSIRT on March 30, 2023; and was launched with the
dan telah launching bersama Badan Siber dan National Cyber and Crypto Agency (BSSN) on June 5,
Sandi Negara (BSSN) pada tanggal 5 Juni 2023. 2023. The purpose of KS-CSIRT formation was to:
Pembentukan KS-CSIRT ini bertujuan untuk: - Minimize and control damage from cyber
- Meminimalkan dan mengendalikan kerusakan incidents, and provide effective response and
akibat insiden siber, serta memberikan respon recovery.
dan pemulihan yang efektif.
- Mencegah terjadinya insiden di masa - Prevent the same incidents from reoccurring in
mendatang. the future.
PENGEMBANGAN TI LAINNYA ADA PADA TABEL BERIKUT:
Other IT developments are given in the following table:
No. Inisiatif/ Initiative Keterangan/ Description
1. Implementasi AC presisi Data Center Refreshment perangkat PAC (Precision AC) data center agar memenuhi standar
Implementation of Data Center precision AC suhu dan kelembaban.
Refreshment of data center PAC (Precision AC) devices to meet temperature and
humidity standards.
2. Penambahan kapasitas server backup Meningkatkan kapasitas penyimpanan data back up seiring dengan bertambahnya
Addition of backup server capacity aplikasi.
Increase backup data storage capacity as applications grow.
3. Kontrak perawatan perangkat server DC Mempertahankan dan menjaga availability perangkat server di DC dan DRC yang
dan DRC sudah tidak memiliki garansi.
DC and DRC server equipment Maintain and keep the availability of server devices in DC and DRC whose warranties
maintenance contracts have expired.
4. Immersive Video 360 Hot Strip Mill (HSM) Memadukan teknologi Camera 360 Derajat dan Virtual Reality sehingga
Plant Tour PT Krakatau Steel menghasilkan sensasi seolah pengguna sedang berada dalam Plant HSM dan
Tur Pabrik Immersive Video 360 Hot Strip mendapatkan informasi proses pengolahan baja pada HSM Plant.
Mill (HSM) PT Krakatau Steel Combining 360-degree camera technology with virtual reality, it produces a
sensation where users feel like they are in the HSM plant and gets information on
the steel processing process at the HSM plant.
5. Tolling Out HRC (external Process) Melakukan tolling out slab sebagai bahan baku untuk diproses pada pihak external
Tolling Out HRC (Proses eksternal) menjadi HRC (Hot Rolled Coil)
Tolling out slabs as raw materials to be processed by external parties into HRC (Hot
Rolled Coil)
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FOKUS/RENCANA PENGEMBANGAN TI FOCUS/IT DEVELOPMENT PLAN FOR
TAHUN 2024 2024
Arah Strategi Aplikasi Application Strategy Direction
Strategi pengembangan aplikasi tahun 2024 adalah The application development strategy for 2024 is as
sebagai berikut: follows:
1. Horizontal and vertical system integration 1. Horizontal and vertical system integration
2. Implementasi Low Code platform untuk aplikasi 2. Implementation of a Low Code platform for web-
berbasis web based applications
3. Digital Enterprise Implementation 3. Digital Enterprise Implementation
4. Implementasi teknologi industri 4.0 yaitu Artificial 4. Implementation of industry 4.0 technology or
Intelligence (AI) khususnya pada pelayanan widely known as Artificial Intelligence (AI), especially
pelanggan dan Robot Process Automation (RPA) in customer service and Robot Process Automation
untuk mengotomatisasi pekerjaan rutin dan (RPA) to automate routine and repetitive work
berulang 5. Implementation of information security in the
5. Implementasi keamanan informasi di dalam siklus application development cycle
pengembangan aplikasi
Arah Strategi Infrastruktur Infrastructure Strategy Direction
Strategi pengembangan infrastruktur tahun 2024 The infrastructure development strategy for 2024 is as
adalah sebagai berikut: follows:
1. Penggunaan infrastruktur yang cost-effective tanpa 1. Use of cost-effective infrastructure without
mengurangi faktor keamanan dan kenyamanan scarifying security and causing less comfort when
dalam mengakses layanan TI accessing IT services
2. Implementasi pola manajemen managed services 2. Implementing managed services management
untuk infrastruktur TI patterns for IT infrastructure
3. Meningkatkan system availability dan jaminan 3. Improving system availability and securing business
business continuity dalam bidang TI, melalui: continuity in the IT sector, through:
• Penyediaan redundant infrastructure TI • Provision of redundant IT infrastructure
· Peningkatan keamanan aplikasi, infrastruktur • Improving security of applications, infrastructure
dan environment TI and IT environment
· Peningkatan compliancy Data Center • Increasing Data Center compliance
· Memastikan life time dan perawatan perangkat • Ensuring e life time and maintenance of IT
TI devices
· Memastikan fungsi backup dan IT DRC berfungsi • Ensuring that DRC’s backup and IT functions
dengan baik function properly
4. Implementasi keamanan siber pada infrastruktur TI 4. Implementation of cyber security on IT infrastructure
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05
Chapter
ANALISIS DAN
DISKUSI MANAJEMEN
Management Discussion and Analysis
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Analisis dan Pembahasan
Manajemen
Management Discussion and Analysis
EKONOMI INDONESIA TETAP INDONESIA’S ECONOMY
Di tengah RESILIEN DALAM MENGHADAPI REMAINED RESILIENT TO THE
ketidakpastian TANTANGAN PERLAMBATAN CHALLENGE OF WEAKER GLOBAL
global EKONOMI GLOBAL ECONOMY
tersebut, geliat Tahun 2023 masih menjadi tahun yang 2023 turned out to be another challenging year
manufaktur menantang bagi perekonomian global karena for the world economy. While the pandemic
Indonesia meskipun pandemi sudah berakhir, beberapa was over, some new and more complex
tetap positif lanskap tantangan baru yang lebih kompleks challenges set in globally, which put even more
bahkan berhasil justru datang menghampiri sehingga kian pressure on the process of world economic
bertahan di zona membebani proses pemulihan ekonomi recovery. The finite fiscal space the pandemic
ekspansif 28 dunia. Terbatasnya ruang fiskal negara-negara has left countries with globally has made each
bulan berturut- akibat pandemi menyebabkan berkurangnya one of them less shock-resilient in the post-
turut dengan kemampuan mengatasi guncangan pasca pandemic era.
indeks Desember pandemi.
mencapai 52,2.
Amidst global Risiko dan ketidakpastian global sepanjang A factor that sparked this year’s uncertainty
uncertainty, tahun ini dipicu oleh dinamika negara- and risks was the dynamics of developed
Indonesia’s negara maju yang berdampak ke global. countries, whose impacts are global as always.
manufacturing Amerika Serikat (AS) misalnya yang masih The United States (US), for example, still had to
activity remained dihadapkan pada inflasi tinggi di atas target see over-the-target high inflation, forcing the
positive and sehingga mendorong The Fed AS untuk Fed to keep its high interest rate policy that
within the mempertahankan kebijakan suku bunga has led to the erosion of excess savings and
expansionary tinggi sehingga berdampak pada tergerusnya threatened to further weaken the economy.
zone for 28 excess saving yang terus membayangi
consecutive pelemahan ekonomi.
months, with the
December index Sementara itu, negara maju lainnya seperti Another economic powerhouse, China, was still
reaching a high Tiongkok masih bergulat dengan utang yang saddled with pandemic-induced mounting
of 52.2 menumpuk akibat pandemi dan krisis properti, debts and a stubborn property crisis, while
sementara ekonomi Eropa juga mengalami Europe suffered from an economic calamity
pelemahan dengan defisit fiskal yang that came with an increasingly large fiscal
meningkat diiringi oleh core inflation yang deficit and high core inflation. In 2023, the
masih tinggi. Pada tahun 2023, Inggris dan UK and Japan were officially on the brink of
Jepang bahkan resmi memasuki jurang resesi recession after soaring inflation hit the two
setelah mengalami lonjakan inflasi yang luar countries and hampered demands and private
biasa sehingga menghambat permintaan consumption there.
domestik dan konsumsi swasta.
Selain menanggung masalah ekonomi, Other burdening issues to the global economy
beberapa kondisi lain yang juga menjadi were certain conditions as the drivers of
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151 pemicu utama downside risk terhadap kinerja the downside risk to global economic performance perekonomian global sepanjang 2023, di antaranya throughout 2023, such as the highly volatile global volatilitas sektor keuangan global yang masih relatif financial sector, heated geopolitical tensions in some tinggi, meningkatnya ketegangan geopolitik di countries where talks have reached a deadlock, the beberapa negara dan tidak kunjung menemukan titik persistent Russia-Ukraine war since last year, the terang mulai dari perang Rusia-Ukraina yang sudah boiling-up situation in the Middle East, and some other berlangsung sejak tahun lalu hingga konflik yang unavoidable factors such as the massive impact of melanda Timur Tengah, serta faktor lain yang tidak climate change that has posed even more threats to life terhindarkan seperti masifnya dampak perubahan iklim on Earth. yang semakin mengancam kehidupan di Bumi. Berbagai tekanan dan sentimen negatif yang terus The overwhelming pressures and negative sentiments menyelimuti perjalanan pemulihan ekonomi global about global economic recovery from the pandemic’s dari dampak pandemi telah membuat berbagai impacts made countries vulnerable. This can be seen negara menjadi rentan. Hal ini bisa dilihat dari aktivitas in the worldwide trend of weakening manufacturing manufaktur berbagai dunia yang melemah, tercermin activity, as reflected in the Purchasing Managers Index dari Purchasing Managers Index (PMI) manufaktur (PMI) of most countries, which remained at a contraction mayoritas negara yang masih di level kontraksi (<50). level (<50). Di tengah ketidakpastian global tersebut, geliat Amidst global uncertainty, Indonesia’s manufacturing manufaktur Indonesia tetap positif bahkan berhasil activity remained positive and within the expansionary bertahan di zona ekspansif 28 bulan berturut-turut zone for 28 consecutive months, with the December dengan indeks Desember mencapai 52,2. Hal ini index reaching a high of 52.2. This shows the country’s menunjukkan bahwa fundamental perekonomian comparatively strong and increasingly healthy economic Indonesia relatif kuat dan sehat dalam menghadapi fundamentals that are resilient to economic turbulence berbagai guncangan yang memengaruhi lingkungan that had a great impact on the global landscape. For the ekonomi global. Secara full year 2023, Indonesia berhasil entire year, Indonesia registered solid economic growth PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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152 Analisis dan Diskusi Manajemen Management Discussion and Analysis mencatatkan pertumbuhan ekonomi yang solid sebesar of 5.05% (yoy) with a manageably lower inflation rate of 5,05% (yoy) dan laju inflasi berhasil menurun ke level 2.61% (yoy), a low not seen in 2 decades. 2,61% (yoy), terendah sepanjang 20 tahun terakhir. Meskipun laju pertumbuhan 2023 sedikit mengalami While growth slightly slowed during 2023 from the perlambatan jika dibandingkan dengan tahun previous year, it was still considered an achievement sebelumnya, namun pencapaian ini tetap menunjukkan that shows the resilience of the national economy to the ketahanan ekonomi nasional dalam menghadapi spread of global shocks during 2023 given that very few rambatan global shocks selama 2023 mengingat tidak countries around the world were able to grow above 5% banyak negara-negara di dunia yang mampu tumbuh di (yoy), and Indonesia stood out amongst its global peers atas 5% (yoy), dan Indonesia menjadi salah satu negara that came out of the year with strong growth. yang mampu tumbuh kuat. TINJAUAN INDUSTRI BAJA NASIONAL NATIONAL STEEL INDUSTRY Sejalan dengan membaiknya perekonomian nasional In line with the improved national economy in 2023, di tahun 2023, The Indonesia Iron and Steel Industry the Indonesia Iron and Steel Industry Association (IISIA) Association (IISIA) memperkirakan permintaan baja estimated that national steel demand would grow at nasional akan tumbuh sekitar 5% (yoy) menjadi 17,6 juta around 5% (yoy) to 17.6 million tons. ton. Pertumbuhan konsumsi baja tersebut utamanya The growth in steel consumption was mainly driven by didorong oleh Proyek Strategis Nasional (PSN) yang the 5,746.9-trillion National Strategic Project (PSN) that telah dimulai sejak tahun 2016 dengan estimasi total commenced in 2016 and involved a total of 211 projects nilai investasi sebesar Rp 5.746,9 triliun yang terdiri dari and 13 programs. The fantastic amount of budget for 211 proyek dan 13 program. Lebih lanjut, PSN tersebut the PSN has had great impacts on the growth of some mempengaruhi pertumbuhan beberapa industri relevant industries, such as construction, oil & gas, pengguna, seperti industri konstruksi, minyak & gas, automotive, and manufacturing, with the construction otomotif, dan manufaktur dimana sektor konstruksi industry already being the largest steel market with merupakan pasar baja terbesar mencapai sekitar 50%. around 50% contribution. Meskipun pasar baja nasional terus mengalami Despite the constant increase in the national steel peningkatan, namun sayangnya tingkat utilisasi market, it was rather unfortunate that the utilization rate kapasitas produksi baja masih rendah. Hal ini didorong of steel production capacity remained low. A hindering masih tingginya impor produk baja (HS 72) guna factor was the continuously high import of steel products memenuhi kebutuhan industri. (HS 72) to meet industrial needs. Volume impor baja Indonesia memiliki kecenderungan Indonesia’s steel import volume tended to increase, yang terus meningkat dimana volume impor di tahun with import volume in 2023 reaching 7 million metric 2023 mencapai 7 juta ton (exclude stainless steel), naik tons (excluding stainless steel), an increase of 11% sebesar 11% dibandingkan dengan periode yang sama compared to 6.3 million metric tons in the previous pada tahun sebelumnya sebesar 6,3 juta ton. Lebih year’s corresponding period. Furthermore, imports of lanjut, impor produk HRC dan Plate yang merupakan HRC and Plate products, two products in the Company’s produk yang dihasilkan Perseroan mengalami production lines, experienced a significant increase, peningkatan yang cukup signifikan dimana impor with an increase of 22% to 1.7 million tons and of 35% HRC meningkat 22% menjadi 1,7 juta ton dan Plate to 755,000 tons in imports, respectively. That kind of meningkat 35% menjadi 755 ribu ton. Atas hal tersebut, growth would require a push and safeguard for trade beberapa kebijakan trade remedies seperti Bea Masuk remedy policies such as Anti-Dumping Import Duties Anti-Dumping (BMAD) dan safeguard perlu didorong (BMAD) that needed to be monitored through, e.g., the dan dikawal implementasinya termasuk implementasi implementation of SNI and P3DN programs. program SNI dan juga P3DN. Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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Sementara itu, ekspor baja Indonesia memiliki tren At the same time, Indonesia’s steel exports showed a
yang positif dengan peningkatan sebesar 8% (exclude positive trend, with an increase of 8% (excluding stainless
stainless steel) dari sebelumya 2 juta ton menjadi 2,2 juta steel) from 2 million to 2.2 million tons, mainly driven by
ton yang utamanya didorong oleh peningkatan ekspor an increase in exports of long steel products (wire rod,
baja long product (Wire Rod, Bar, Section). bar, section).
TINJAUAN OPERASI PER SEGMEN USAHA REVIEW OF OPERATION BY BUSINESS
Manajemen secara berkala memantau kinerja dari SEGMENT
masing-masing segmen usaha Perseroan agar proses The Management regularly monitors the performance
pengambilan keputusan mengenai alokasi sumber of each of the Company’s business segments, which
daya, investasi, dan hal lainnya dapat dilakukan tepat will allow it to make informed, need-based decisions
sasaran sesuai kebutuhan masing-masing unit usaha. on resource allocation, investment, and other matters.
Kinerja segmen dievaluasi berdasarkan laba atau rugi Segment performance is evaluated based on operating
operasi dan diukur secara konsisten dengan laba atau profit or loss and measured consistently with operating
rugi operasi pada laporan keuangan konsolidasian. profit or loss in the consolidated financial statements.
Mengacu pada Laporan Keuangan Tahun Buku 2023 Referring to the 2023 Financial Year Financial Report,
yang telah diaudit oleh Kantor Akuntan Publik Amir which had been audited by the Public Accounting Firm
Abadi Jusuf, Aryanto, Mawar dan Rekan (RSM Indonesia), Amir Abadi Jusuf, Aryanto, Mawar, and Rekan (RSM
pengklasifikasian segmen operasi Perseroan dilakukan Indonesia), the Company’s operating segments are
berdasarkan aktivitas usaha yang dikerjakan, antara lain classified based on the the Company’s business lines, i.e.
Produk Baja, Sarana Infrastruktur, Rekayasa & Konstruksi Steel Products, Infrastructure Facilities, Engineering &
dan Jasa Lainnya. Construction, and other services.
SEGMEN PRODUK BAJA STEEL PRODUCTS SEGMENT
Deskripsi Usaha Business Description
Sebagai salah satu pelopor di industri produksi baja As one of the pioneers in the national integrated steel
terintegrasi nasional, Perseroan telah menunjukkan production industry, the Company has made much
banyak perkembangan yang signifikan sejak pertama progress to date since its inception in 1970. In running
kali didirikan pada tahun 1970 sampai dengan saat ini. the management of its steel products segment, the
Dalam mengelola Segmen Produk Baja, Perseroan Company has remained steadfastly committed to
memiliki komitmen penuh untuk selalu berinovasi making continuous innovations in production and sales.
terhadap aktivitas produksi dan penjualannya.
Hingga akhir 2023, segmen ini melakukan kegiatan Until the end of 2023, this particular segment has
usaha utama dalam hal produksi dan penjualan baja focused its core on producing and selling steels such
seperti baja lembaran panas, baja lembaran dingin, as hot sheet steel, cold sheet steel and wire rods, steel
batang kawat, aneka pipa baja, baja profil dan tulangan, pipes, profile steel, and steel bars, besides offering steel-
serta jasa yang terkait dengan baja seperti coating dan related services such as coating and tolling.
jasa tolling.
PRODUKTIVITAS
Productivity
(dalam ton | in tons)
Pertumbuhan
Growth
Uraian 2023 2022 Description
Nominal %
Volume Produksi Produk Baja 834.368 1.880.560 (1.046.192) (55,63) Steel Product Production Volume
Total volume produksi baja Perseroan sepanjang The Company had a total steel production volume of
tahun 2023 adalah sebanyak 0,84 juta ton, berkurang 0.84 million tons in 2023, a decrease of 1.05 million tons,
1,05 juta ton atau turun 55,63% dibandingkan volume or 55.63%, from 1.88 million tons in 2022. The decrease
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Analisis dan Diskusi Manajemen
Management Discussion and Analysis
produksi tahun 2022 sebesar 1,88 juta ton. Penurunan was chiefly due to a force majeure event where the
ini disebabkan oleh adanya kejadian Force Majeur Company’s HSM#1 factory had a fire incident that has
dimana salah satu fasilitas lini produksi di Pabrik HSM#1 put a rather long pause on its operations since May 2023.
mengalami kebakaran sehingga pabrik tidak beroperasi
sejak Mei 2023.
PENDAPATAN USAHA
Revenue
(Dalam ribuan USD | in thousands of USD)
Pertumbuhan
Uraian 2023 2022 Growth Description
Nominal %
Domestik 1.523.628 2.048.234 (524.606) (25,61) Domestic
Ekspor 54.387 305.930 (251.543) (82,22) Export
Jumlah 1.578.015 2.354.164 (776.149) (32,97) Total
Pada tahun 2023, Segmen Produk Baja membukukan In 2023, the Steel Products Segment posted a Net Sales
Penjualan Bersih (Neto) sebesar USD1.578,02 juta. Dari of USD1,578.02 million. Of this amount, about 96.55%
jumlah tersebut, sekitar 96,55% berasal dari penjualan came from domestic sales, while the remaining 3.45%
domestik, sementara sisanya 3,45% berasal dari came from export sales.
penjualan ekspor.
PROFITABILITAS
Profitability
(Dalam ribuan USD | in thousands of USD)
Pertumbuhan
Uraian 2023 2022 Growth Description
Nominal %
Laba Bruto 68.966 145.554 (76.588) (52,62) Gross Profit
Laba (Rugi) Operasi (15.370) 11.818 (27.188) N/A Operating Profit (Loss)
Pada tahun 2023, Perseroan mencatatkan rugi operasi In 2023, the Company incurred an operating loss
pada Segmen Produk Baja senilai USD15,37 juta of USD15.37 million in the Steel Products Segment,
lebih rendah dari capaian tahun sebelumnya yang compared to a profit of USD11.82 million, as a result of
memperoleh laba sebesar USD11,82 juta, sebagai the inoperability of the HSM#1 plant, which was the
dampak tidak beroperasinya pabrik HSM#1 yang main source of revenue for the steel products segment
menjadi sumber pendapatan utama segmen produk segment. in the previous year. However, the steel
baja. Meski demikian segmen produk baja masih bisa products segment was still able to earn a gross profit of
memperoleh laba bruto sebesar USD68,97 juta. USD68.97 million.
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KAPASITAS PRODUKSI
Production Capacity
(Dalam ton | in tons)
Pertumbuhan
Uraian 2023 2022 Growth Description
Nominal %
Pabrik Baja Lembaran Panas 2.400.000 2.400.000 - - Hot Sheet Steel Mill
Pabrik Baja Lembaran Dingin 850.000 850.000 - - Cold Sheet Steel Mill
Pabrik Batang Kawat 450.000 450.000 - - Wire Rod Factory
Pabrik Baja Tulangan 150.000 150.000 - - Reinforcing Steel Factory
Pabrik Baja Profil 150.000 150.000 - - Pabrik Baja Profil
Pabrik Pipa Baja 156.000 156.000 - - Steel Pipe Factory
Total kapasitas pengerolan baja (steel rolling) Perseroan The Company’s total steel rolling capacity was recorded
tercatat sebesar ±4 juta ton/tahun. at ±4 million tons/year.
SEGMEN SARANA INFRASTRUKTUR INFRASTRUCTURE FACILITIES SEGMENT
Deskripsi Usaha Business Description
PT Krakatau Sarana Infrastruktur (KSI) merupakan PT Krakatau Sarana Infrastruktur (KSI) is one of the
salah satu subholding Perseroan yang menjalankan Company’s subholdings engaged in a property business
kegiatan usaha sebagai penyedia lahan industri dan that offers industrial estate land and development. KSI is
pengembangan kawasan. KSI didukung oleh bisnis supported by industrial estates that support businesses
penunjang kawasan industri yang dimiliki oleh anak of other subsidiaries, including hospitality and real
perusahaan, antara lain jasa perhotelan dan real estate, estate and warehouse services and management, port
jasa pengelolaan kawasan serta gudang, jasa pengelolaan management services (including the provision and/or
pelabuhan (termasuk di dalamnya penyediaan dan/atau service of dock services, transportation management
pelayanan jasa dermaga, jasa pengurusan transportasi services and transportation services), electricity services,
dan jasa angkutan), jasa kelistrikan, jasa penyedia dan industrial water supply and management services..
pengelolaan air industri. Selain itu, operasional KSI juga Apart from that, KSI’s operations are also supported by
didukung oleh anak perusahaan yang bergerak pada subsidiaries engaged in wholesale trading services and
jasa perdagangan besar serta penyedia jasa teknologi providing information technology services.
informasi.
Produktivitas Productivity
Pada tahun 2023, KSI telah menjalankan berbagai In 2023, KSI carried out various business activities
aktivitas usaha yang terkait dengan pengelolaan related to industrial estate management, in addition
kawasan industri, selain itu juga telah melakukan to the management of warehouses, facilities, and
pengelolaan pergudangan, penyedia fasilitas dan sarana supporting facilities, reforestation, facility improvement,
penunjang kawasan, upaya penghijauan dan perbaikan and technology development. The quantity of loading/
sarana dan prasarana serta pengembangan teknologi. unloading served by Port Management was recorded at
Kuantitas bongkar/muat yang dilayani oleh Pengelolaan 18,045,376 tons, a decrease of only 2.9% from 18,583,609
Pelabuhan tercatat mencapai 18.045.376 ton, menurun tons in the previous year. Some of the hindering factors
atau hanya 2,9% dari tahun sebelumnya sebesar were delays in ship arrivals due to the bad weather
18.583.609 ton. Penurunan tersebut disebabkan di conditions and reduced loading and unloading cargo
antaranya oleh keterlambatan kedatangan kapal akibat from affiliates due mainly to a force majeure incident of
pengaruh cuaca dan berkurangnya kargo bongkar fire that hit HSM #1 factory.
muat dari afiliasi akibat kejadian kahar di pabrik HSM #1.
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PENDAPATAN USAHA
Revenue
(Dalam ribuan USD | in thousands of USD)
Pertumbuhan
Uraian 2023 2022 Growth Description
Nominal %
Sarana Infrastruktur 186.696 224.218 (37.522) (16,73) Infrastructure
Jumlah 186.696 224.218 (37.522) (16,73) Total
Pada tahun 2023, Segmen Sarana Infrastruktur In 2023, the Infrastructure Facilities Segment posted a
membukukan pendapatan sebesar USD186,70 juta. revenue of USD186.70 million. This drop was mainly due
Penurunan tersebut terutama disebabkan karena to the divestment of PT KSI's 70% stake in PT KDL and
adanya divestasi saham PT KSI pada PT KDL sebesar 70% PT KTI by 49%.
dan PT KTI sebesar 49%.
PROFITABILITAS
Profitability
(Dalam ribuan USD | in thousands of USD)
Pertumbuhan
Uraian 2023 2022 Growth Description
Nominal %
Laba Bruto 42.763 58.139 (15.376) (26,45) Gross Profit
Laba Operasi 7.626 26.549 (18.923) (71,28) Operating Profit
Profitabilitas Segmen Sarana Infrastruktur mengalami The Infrastructure Facilities Segment experienced an
penurunan sekitar 26,45% pada Laba Bruto sehingga decreased of around 26.45% in gross profit and was
dibukukan menjadi USD42,76 juta di akhir 2023 dari posted at USD42.76 million at the end of 2023 from
tahun lalu sebesar USD58,14 juta. Sejalan dengan hal USD58.14 million. This translated into an operating profit
itu, Laba Operasi dibukukan senilai USD7,63 juta di akhir of USD7.63 million at the end of 2023 from USD26.55
2023 dari sebesar USD26,55 juta pada 2022. Penurunan million in 2022. The decrease was due to the less than
tersebut disebabkan karena realisasi penjualan lahan optimal realization of land sales and the deconsolidation
yang belum optimal dan dekonsolidasi PT KDL dan PT of PT KDL and PT KTI.
KTI.
KAPASITAS PRODUKSI
Production Capacity
Pertumbuhan
Satuan Growth
Uraian 2023 2022 Description
Unit
Nominal %
Pergudangan m2 1.472.256 1.472.256 - - Warehousing
Perhotelan Keterisian 100 100 - - HotelierHospitality Business
Occupancy
Pengelolaan Krakatau Steel m2 173.691 173.691 - - Management of Krakatau Steel
Jasa Bongkar Muat Ton 25.000.000 25.000.000 - - Loading and unloading
services
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SEGMEN REKAYASA DAN KONSTRUKSI ENGINEERING AND CONSTRUCTION
SEGMENT
Deskripsi Usaha Business Description
PT Krakatau Engineering (KE) menyediakan Jasa PT Krakatau Engineering (KE) offers Engineering,
Perekayasaan, Pengadaan dan Konstruksi (Engineering, Procurement, and Construction (“EPC”) services as well
Procurement, Construction/”EPC”) serta Manajemen as Project Management and Maintenance services that
Proyek dan Perawatan yang meliputi sektor cover the construction, development, and maintenance
pembangunan, pengembangan dan perawatan di sectors in the metal, energy, chemical, petrochemical,
bidang industri logam, energi, kimia, petrokimia dan and infrastructure industries.
infrastruktur.
Produktivitas Productivity
Pada tahun 2023, produktivitas Segmen Rekayasa In 2023, by productivity, the Engineering and Construction
dan Konstruksi masih dalam proses untuk melakukan Segment was still in the process of collaborating with
kerja sama dengan BUMN yang selama ini tidak SOE, who happened to lack EPC experience, and
mempunyai experience EPC dan masih dalam proses pursuing large projects, such as the construction of PT
untuk mendapatkan proyek-proyek besar, seperti PLN’s Tempadung Kaltim Main Substation, PT PLN’s
pembangunan Gardu Induk Tempadung Kaltim Paiton Kalipuro Section Transmission Development
PT PLN, Pembangunan Transimis Paiton Kalipuro Section 2, PT Propernas’ WTP Construction in Medan,
2 PT PLN, Pembangunan WTP Medan PT Propernas, PT Linde’s Electrical & Instrument GAN Augmentation,
Electrical & Instrument GAN Augmentation PT Linde, the Construction of Steel Structure & PMT Civil Work of
Pembangunan Steel Structure & PMT Civil Work Lumut Lumut Balai SEPCO III, PT KSI’s Towe Relocation Phase
Balai SEPCO III, Relokasi Towe tahap II PT KSI, New Hard II, PT KPDC’s New Hard Pitch, and PT KBS’s warehouse
Pitch PT KPDC, dan Instalasi listrik Gudang PT KBS. power installation.
PENDAPATAN USAHA
Revenue
(Dalam ribuan USD | in thousands of USD)
Pertumbuhan
Uraian 2023 2022 Growth Description
Nominal %
Pendapatan Usaha 12.082 26.171 (14.089) (53,83) Revenue
Jumlah 12.082 26.171 (14.089) (53,83) Total
Segmen Rekayasa dan Konstruksi membukukan The Engineering and Construction segment posted
Pendapatan Neto sebesar USD12,08 juta, turun 53,83% a Net Income of USD12.08 million, down 53.83% from
dari tahun lalu senilai USD26,17 juta. Penurunan tersebut last year’s figure of USD26.17 million. The decrease was
disebabkan oleh rendahnya perolehan proyek baru di caused by fewer new projects acquired in 2023.
tahun 2023.
PROFITABILITAS
Profitability
(Dalam ribuan USD | in thousands of USD)
Pertumbuhan
Uraian 2023 2022 Growth Description
Nominal %
Laba (Rugi) Bruto 2.704 (3.705) 6.409 N/A Gross Profit (Loss)
Laba (Rugi) Operasi 1.314 (6.008) 7.322 N/A Operating Profit (Loss)
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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158 Analisis dan Diskusi Manajemen Management Discussion and Analysis Selama 2023, profitabilitas Segmen Rekayasa dan During 2023, the Engineering and Construction Konstruksi mengalami peningkatan sebagaimana Segment had an increase in profitability, as reflected in tercermin dari realisasi Laba Bruto yang meningkat the realization of gross profit, which increased this year di tahun ini menjadi USD2,70 juta dari Rugi sebesar to USD2.70 million from a loss of USD3.71 million in 2022. USD3,71 juta di 2022. Demikian halnya, Laba Operasi Operating profit also increased to USD1.66 million from juga meningkat menjadi sebesar USD1,31 juta dari a loss of USD1.31 million in 2022. Both items managed Rugi sejumlah USD6,01 juta pada 2022. Kedua pos to record a profit compared to the previous year which tersebut berhasil mencatatkan laba dibandingkan still recorded a loss. This is due to the efficiency carried tahun sebelumnya yang masih mencatatkan rugi. Hal out in various lines in the Engineering and Construction ini karena efisiensi yang dilakukan di berbagai lini pada segment. segmen Rekayasa dan Konstruksi. Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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Tinjauan Kinerja
Keuangan
Financial Performance Review
Laporan Keuangan Konsolidasian Perseroan The Company’s Consolidated Financial
disusun berdasarkan Pernyataan Standar Statements are prepared based on the
Akuntansi Keuangan (PSAK) yang berlaku Statement of Financial Accounting Standards
umum di Indonesia untuk tahun buku yang (PSAK) generally accepted in Indonesia for the
berakhir pada tanggal 31 Desember 2023. financial year ending December 31, 2023.
Laporan keuangan tersebut telah diaudit oleh These financial statements have been audited
Perseroan telah Kantor Akuntan Publik (KAP) Amir Abadi Jusuf, by the Public Accounting Firm (PAF) Amir
menerapkan Aryanto, Mawar & Rekan (RSM Indonesia) Abadi Jusuf, Aryanto, Mawar & Partners Part of
serangkaian dengan opini wajar dalam semua hal yang PwC Global with a fair opinion on all material
strategi dan material, posisi keuangan konsolidasian respects, the consolidated financial position
mengambil PT Krakatau Steel (Persero) Tbk. dan Entitas of PT Krakatau Steel (Persero) Tbk. and its
langkah- Anaknya tanggal 31 Desember 2023, serta Subsidiaries as of December 31, 2023, as well
langkah kinerja keuangan dan arus kas konsolidasian as the consolidated financial performance
preventif yang untuk tahun yang berakhir pada tanggal and cash flows for the year ended on that
dibutuhkan. tersebut, sesuai dengan Standar Akuntansi date, in accordance with Indonesian Financial
Keuangan di Indonesia. Accounting Standards.
The
Company has Bahasan kinerja keuangan Perseroan berikut The following discussion of the Company’s
implemented ini disampaikan dengan memperhatikan financial performance is presented, taking into
a series of penjelasan pada catatan Laporan Keuangan account the explanation in the notes to the
strategies Konsolidasi dari pihak auditor eksternal Consolidated Financial Statement from the
and taken sebagai bagian yang tidak terpisahkan dari external auditor as an inseparable part of the
the necessary Laporan Tahunan 2023. 2023 Annual Report.
preventive
measures.
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Tinjauan Kinerja Keuangan
Financial Performance Review
TABEL LAPORAN POSISI KEUANGAN KONSOLIDASIAN
TABLE OF CONSOLIDATED STATEMENT OF FINANCIAL POSITION
(dalam ribuan USD | in US$ thousand)
Pertumbuhan
Uraian 2023 2022 Growth Description
Nominal %
Aset Lancar 671.351 1.072.512 (401.161) (37,40) Current Assets
Aset Tidak Lancar 2.177.838 2.089.922 87.916 4,21 Non-Current Assets
Jumlah Aset 2.849.189 3.162.434 (313.245) (9,91) Total Assets
Liabilitas Jangka Pendek 2.161.904 2.399.612 (237.708) (9,91) Current Liabilities
Liabilitas Jangka Panjang 190.484 210.236 (19.752) (9,40) Non-Current Liabilities
Jumlah Liabilitas 2.352.388 2.609.848 (257.460) (9,86) Total Liabilities
Ekuitas yang Dapat Diatribusikan Attributable Equity to:
Kepada Pemilik Entitas Induk 527.828 594.364 (66.536) (11,19) Owners to the Parent Entity
Kepada Kepentingan Non- (31.027) (41.779) 10.752 25,73 Non-Controling Interest
Pengendali
Ekuitas, Neto 496.801 552.586 (55.785) (10,10) Net Equity
Jumlah Liabilitas dan Ekuitas 2.849.189 3.162.434 (313.245) (9,91) Total Liabilities and Equity
Aset Asset
Jumlah aset Perseroan menunjukkan penurunan sekitar The Company’s total assets showed a decrease of around
9,91% dari periode yang sama di tahun sebelumnya 9.91%% from the same period in the previous year, which
tercatat sebesar USD3.162,43 juta menjadi senilai was recorded at USD3,162.43 million, to USD2,849.19
USD2.849,19 juta di akhir Desember 2023. Penurunan million at the end of December 2023. The decrease was
tersebut terjadi karena aset lancar Perseroan mengalami due to the decline in the Company’s current assets by
penurunan sekitar 37,40% di tahun ini. around 37.40%, this year.
Aset Lancar Current Assets
Jumlah aset lancar Perseroan per 31 Desember 2023 The Company’s total current assets as of December 31,
dibukukan sebesar USD671,35 juta, turun 37,40% dari 2023, were recorded at USD671.35 million, down 37.40%
periode yang sama di tahun 2022 sebesar USD1.072,51 from the same period in 2022, which amounted to
juta. Faktor utama penurunan aset lancar pada posisi USD1,072.51 million. The main factor in the decrease
akhir Desember 2023 disebabkan oleh turunnya piutang in current assets at the end of December 2023 was a
lain-lain karena kompensasi piutang dengan PTKP dan decrease in other receivables due to compensation of
aset atas kelompok yang dimiliki untuk dijual karena receivables with PTKP and assets of the group owned
sudah terealisasinya divestassi saham KDL dalam rangka for Sale due to the realization of KDL shares divestment
pembayaran utang. in the context of debt repayment.
Aset Tidak Lancar Non-Current Assets
Aset tidak lancar mengalami peningkatan sebesar 4,21% Non-current assets increased by 4.21% to USD2,177.84
menjadi sebesar USD2.177,84 juta dari sebelumnya million from USD2,089.92 million previously. This growth
USD2.089,92 juta. Peningkatan tersebut utamanya was mainly driven by a 43.02% increase in investment
didorong oleh meningkatnya penyertaan sebesar and other assets of 47.86% compared to 2022.
43,02%% dan aset lain-lain sebesar 47,86% dibanding
tahun 2022.
Liabilitas Liabilities
Posisi Liabilitas Perseroan per 31 Desember 2023 The Company’s Liability Position as of December 31,
dibukukan senilai USD2.352,39 juta, turun 9,86% dari 2023, was recorded at USD2,352.39 million, down 9.86%
tahun sebelumnya yang mencapai USD2.609,85 juta. from the previous year, which amounted to USD2,609.85
Hal ini terjadi karena adanya penurunan pada liabilitas million. This was due to a decrease in the Company's
jangka pendek dan jangka panjang Perseroan. short-term and long-term liabilities.
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Liabilitas Jangka Pendek Current Liabilities
Pada akhir Desember 2023, jumlah liabilitas jangka At the end of December 2023, the Company’s total
pendek Perseroan adalah sebesar USD2.161,90 juta, current liabilities reached USD2,161.90 million, decrease
turun 9,91% dari tahun sebelumnya. Hal ini terjadi karena 9.91% from the previous year. This occurred because
Perseroan melakukan pembayaran utang bank yang the Company made bank debt payments sourced from
bersumber dari divestasi dan optimalisasi lahan dalam divestment and land optimization in order to meet debt
rangka memenuhi kewajiban restrukturisasi utang di restructuring obligations in the first quarter of 2023.
kuartal I 2023.
Liabilitas Jangka Panjang Non-Current Liabilities
Perseroan mencatatkan penurunan sebesar 9,40% pada The Company recorded a 9.40% decrease in long-term
liabilitas jangka panjang dari senilai USD210,24 juta pada liabilities from USD210.24 million at the end of December
akhir Desember 2022 menjadi USD190,48 juta di tahun 2022 to USD190.48 million this year. The decrease was
ini. Penurunan tersebut didorong oleh menurunnya driven by the decline in long-term bank debt and the
utang bank jangka panjang serta reklasifikasi utang reclassification of employee benefits payable from long-
imbalan kerja dari jangka panjang ke jangka pendek. term to short-term.
Ekuitas Equity
Saldo ekuitas bersih Perseroan per 31 Desember 2023 The Company’s net equity balance as of December 31,
adalah sebesar USD496,80 juta, turun 10,10% dari periode 2023, was USD496.80 million, down 10.10% from the
yang sama di tahun sebelumnya. Perubahan tersebut same period in the previous year. This change was due to
terjadi karena meningkatnya saldo rugi dikarenakan an increase in the loss balance as a result of the loss for
pada tahun 2023 Perseroan membukukan rugi periode the period of USD131.65 million posted by the Company
berjalan sebesar USD131,65 juta. Namun demikian dari in 2023. However, other comprehensive income (OCI)
sisi penghasilan komprehensif lain (OCI) mengalami increased due to a surplus in fixed asset revaluation of
peningkatan dikarenakan adanya surplus revaluasi aset USD85.14 million.
tetap senilai USD85,14 juta.
TABEL LAPORAN LABA (RUGI) DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN [GRI 201-1]
TABLE OF CONSOLIDATED STATEMENT OF PROFIT (LOSS) AND OTHER COMPREHENSIVE INCOME
(dalam ribuan USD | in US$ thousand)
Pertumbuhan
Uraian 2023 2022 Growth Description
Nominal %
Pendapatan Usaha 1.453.968 2.238.533 (784.565) (35,05) Revenue
Beban Pokok Pendapatan (1.341.061) (2.036.065) 695.004 34,13 Cost of Revenue
Laba Bruto 112.907 202.468 (89.561) (44,23) Gross Profit (Loss)
Beban Penjualan (25.281) (36.627) 11.346 30,98 Sales Expense
Beban Administrasi & Umum (100.054) (96.779) (3.275) (3,38) Administrative & General Expenses
Pendapatan/(Beban) Operasi 4.385 (34.756) 39.141 N/A Other Operating Income/(Expenses)
Lainnya
Laba (Rugi) Operasi (8.043) 34.306 (42.349) N/A Operating Profit (Loss)
Bagian Laba dari Entitas Asosiasi 41.410 46.894 (5.484) (11,69) Share of Profit from Associated
Entities
Keuntungan dari transaksi inbreng - 39.091 (39.091) (100,00) Profit from HSM#2 inbreng
HSM#2 transactions
Pendapatan Keuangan 3.879 22.968 (19.089) (83,11) Financial Income
Keuntungan Penjualan Entitas 874 - 874 100,00 Gain on Sale of Subsidiaries
Anak
Laba (Rugi) Selisih Kurs Neto (9.617) 68.760 (78.377) N/A Profit (Loss) Net Exchange
Difference
Keuntungan atas perubahan nilai - 174.258 (174.258) (100,00) Gain on changes in fair value of
wajar derivatif derivatives
Beban Keuangan (129.590) (171.657) 42.067 24,51 Financial Expense
Total Pendapatan/Beban Lain (93.044) 180.314 (273.358) N/A Total Other Income/Expenses
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Tinjauan Kinerja Keuangan
Financial Performance Review
(dalam ribuan USD | in US$ thousand)
Pertumbuhan
Uraian 2023 2022 Growth Description
Nominal %
Laba (Rugi) Sebelum Beban Pajak (101.087) 214.620 (315.707) N/A Expense and Income Tax Expense
Final dan Beban (Manfaat) Pajak (Benefit)
Penghasilan
Beban Pajak Final (1.669) (2.368) 699 29,52 Final Tax Expense
Laba (Rugi) Sebelum Beban (102.756) 212.252 (315.008) N/A Profit (Loss) Before Income Tax
(Manfaat) Pajak Penghasilan Expense (Benefit)
(Beban) Pajak (29.968) (186.155) 156.187 83,90 (Expense) Tax
Laba (Rugi) Tahun Berjalan dari (132.724) 26.097 (158.821) N/A Profit (Loss) for the Year from
Operasi yang Dilanjutkan Continuing Operations
Operasi yang Dihentikan Discontinued Operations
(Rugi) Tahun Berjalan dari Operasi 1.071 (3.453) 4.542 N/A (Loss) For the Year from Continuing
yang Dilanjutkan Operations
Laba (Rugi) Tahun Berjalan (131.653) 22.644 (154.297) N/A Income for the year
Pendapatan Komprehensif lain 63.673 (56.986) 120.659 N/A Other Comprehensive Income
Total Laba (Rugi) Komprehensif (67.980) (34.342) (33.638) (97,95) Total Comprehensive Profit (Loss)
Tahun Berjalan for the Year
Laba (Rugi) Tahun Berjalan yang Attributable Profit (Loss) for the Year
Dapat Diatribusikan:
Kepada Pemilik Entitas Induk (130.210) 19.474 (149.684) N/A To the Owner of the Parent Entity
Kepada Kepentingan Non- (1.443) 3.170 (4.613) N/A To Non-Controlling Interests
Pengendali
Total (131.653) 22.644 (154.297) N/A Total
Laba (Rugi) Komprehensif Tahun Attributable Comprehensive Profit
Berjalan yang Dapat Diatribusikan: (Loss) for the Year:
Kepada Pemilik Entitas Induk (66.537) (37.512) (29.025) (77,38) To the Owner of the Parent Entity
Kepada Kepentingan Non- (1.443) 3.170 (4.613) N/A Pengendali
Pengendali To Non-Controlling Interests
Total (67.980) (34.342) (33.638) (97,95) Total
Pendapatan Usaha Revenue
Pada tahun 2023, pendapatan neto Perseroan In 2023, the Company’s revenue was recorded at
dibukukan sebesar USD1.453,97 juta, turun 35,05% dari USD1,453.97 million, decrease 35.05% from the previous
tahun sebelumnya yang mencapai USD2.238,53 juta. year, which amounted to USD2,238.53 million. The
Penurunan ini disebabkan oleh adanya penurunan dari decrease was due to a decline in sales volume resulting
sisi volume penjualan dikarenakan adanya kejadian force from a force majeure event at the HSM1 factory.
majeure di salah satu fasilitas operasi pabrik HSM#1.
Beban Pokok Pendapatan Cost of Revenue
Sejalan dengan penurunan pendapatan bersih Perseroan In line with the decline in the Company’s revenue in
di tahun 2023, maka beban pokok pendapatan juga 2023, the cost of goods sold also decreased by 34.13%,
mengalami penurunan sebesar 34,13% dari USD2.036,07 from USD2,036.07 million in 2022 to USD1,341.06 million
juta pada 2022 lalu menjadi sebesar USD1.341,06 juta. this year.
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Laba Bruto Gross Profit
Dengan tren pendapatan dan beban pokok penjualan With the trend of decreasing income and cost of goods
yang mengalami penurunan di tahun 2023 maka laba sold in 2023, the Company’s gross profit was also
bruto Perseroan juga terkoreksi sekitar 44,23% dari corrected by around 44.23% from USD202.47 million in
sebesar USD202,47 juta pada 2022 menjadi USD112,91 2022 to USD112.91 million this year.
juta di tahun ini.
Beban Usaha Operating Expenses
Beban usaha Perseroan selama 2023 dibukukan The Company’s operating expenses for 2023 were
sebesar USD125,34 juta, turun 6,05% dibandingkan recorded at USD125.34 million, down 6.05% compared to
dengan periode yang sama tahun sebelumnya sebesar the same period the previous year of USD133.41 million.
USD133,41 juta. Faktor utama penurunan beban usaha The main factor in the decrease in operating expenses
sepanjang tahun ini disebabkan oleh turunnya beban throughout this year was the decrease in sales expenses
penjualan jika dibandingkan dengan tahun 2022. when compared to 2022.
Laba (Rugi) Tahun Berjalan Profit (Loss) for the Year
Pada tahun 2023, Perseroan membukukan rugi bersih In 2023, the Company recorded a net loss of USD131.65
sebesar USD131,65 juta sedangkan di tahun sebelumnya million, whereas in the previous year it recorded a net
mencatatkan laba bersih sejumlah USD22,64 juta. Hal profit of USD22.64 million. This was due to lower sales
ini terjadi karena lebih rendahnya volume penjualan volume, which resulted in a decrease in income. This
yang mengakibatkan penurunan pada pendapatan. income has not been able to cover operating expenses,
Pendapatan tersebut belum bisa menutupi beban financial expenses and foreign exchange losses.
opersional, beban keuangan dan rugi selisih kurs.
TABEL LAPORAN ARUS KAS KONSOLIDASIAN
TABLE OF CONSOLIDATED STATEMENT OF CASHFLOW
(dalam ribuan USD | in US$ thousand)
Pertumbuhan
Uraian 2023 2022 Growth Description
Nominal %
Arus Kas dari Aktivitas Operasi Cash Flows from Operating
Activities
Penerimaan 1.391.716 2.248.449 (856.733) (38,10) Receipts
Pengeluaran (1.227.560) (1.941.874) 714.314 36,78 Payments
Kas Bersih Aktivitas Operasi 164.156 306.575 (142.419) (46,45) Net Cash Flows from Operating
Activities
Arus Kas dari Aktivitas Investasi Cash Flows from Investing Activities
Penerimaan 257.975 213.360 44.615 20,91 Receipts
Pengeluaran (29.329) (44.529) 15.200 34,14 Payments
Kas Bersih Aktivitas Investasi 228.646 168.831 59.815 35,43 Net Cash Flows from Investing
Activities
Arus Kas dari Aktivitas Pendanaan Cash Flows from Financing
Activities
Penerimaan - 19.752 (19.752) (100,00) Receipts
Pengeluaran (349.427) (490.437) 141.010 28,75 Payments
Kas Bersih Aktivitas Pendanaan (349.427) (470.685) 121.258 25,76 Net Cash Flows used in financing
Activities
Kenaikan/Penurunan Kas 43.375 4.721 38.654 818,77 Net Increase/Decrease in Cash
Dampak Selisih Kurs dan Lainnya (19.537) (10.869) (8.668) (79,75) Impact of Exchange Rate Difference
Kas Setara Kas Awal Tahun 78.866 85.014 (6.148) (7,23) Cash and Cash Equivalents at the
Beginning of the Year
Kas Setara Kas Akhir Tahun 102.704 78.866 23.838 30,23 Cash and Cash Equivalents at the
End of the Year
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Tinjauan Kinerja Keuangan
Financial Performance Review
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CASH
FLOWS
Saldo kas neto Perseroan di akhir Desember 2023 The Company’s net cash balance at the end of December
dibukukan sebesar USD102,70 juta, meningkat 30,23% 2023 was recorded at USD102.70 million, an increase
dari periode yang sama tahun di tahun 2022 senilai of 30.23% from the same period in 2022 of USD78.87
USD78,87 juta. million.
Arus Kas Aktivitas Operasi Cash Flow from Operating Activities
Kas bersih yang diperoleh Perseroan dari aktivitas operasi Net cash provided by the Company’s operating activities
dibukukan sebesar USD164,16 juta pada 2023, turun was recorded at USD164.16 million in 2023, down 46.45%
46,45% dari posisi tahun sebelumnya senilai USD306,58 from the previous year’s position of USD306.58 million.
juta. Penurunan tersebut terjadi karena menurunnya This decrease was due to a decline in receipts from
penerimaan dari pelanggan sebesar 38,60% atau senilai customers by 38.60%, or USD865.27 million, compared
USD865,27 juta dibanding tahun 2022. to 2022.
Arus Kas Aktivitas Investasi Cash Flow from Investing Activities
Per 31 Desember 2023, Perseroan membukukan kas As of December 31, 2023, the Company posted net cash
bersih dari aktivitas investasi sebesar USD228,65 juta, provided by investing activities of USD228.65 million, an
meningkat 35,43% dari tahun sebelumnya yang tercatat increase of 35.43% from the previous year, which was
senilai USD168,83 juta. Kenaikan perolehan kas bersih di recorded at USD168.83 million. The increase in net cash
tahun ini berasal dari adanya realisasi penerimaan dari generation this year came from the realization of income
pelepasan entitas anak sebesar USD207,80 juta. from disposal of subsidiaries amounted to USD207.80
million.
Arus Kas Aktivitas Pendanaan Cash Flow from Funding Activity
Kas bersih yang digunakan Perseroan untuk aktivitas The net cash used by the Company for funding
pendanaan di akhir Desember 2023 adalah sebesar activities at the end of December 2023 was USD349.43
USD349,43 juta, turun 25,76% dibandingkan posisi 31 million, decreased 25.76% compared to the position on
Desember 2022 yang dibukukan mencapai USD470,69 December 31, 2022, which was recorded at USD470.69
juta. Penurunan ini terjadi karena lebih rendahnya million. This decrease is due to lower short-term and
pembayaran pinjaman jangka pendek dan jangka long-term loan repayments compared to 2022.
panjang dibanding tahun 2022.
RASIO KEUANGAN FINANCIAL RATIOS
Pertumbuhan
Satuan Growth
Uraian 2023 2022 Description
Unit
Nominal %
Margin Laba Bruto % 7,77 9,04 (1,28) (14,13) Gross Profit Margin
Laba Operasi terhadap Penjualan % (0,55) 1,53 (2,09) N/A Income from Operations to Sales
Laba Bersih terhadap Aset % (4,38) 0,67 (5,05) N/A Return on Asset (ROA)
Laba Bersih terhadap Ekuitas % (26,50) 4,10 (30,60) N/A Return on Equity (ROE)
Rasio Lancar % 31,05 44,70 (13,64) (30,52) Current Ratio
Rasio Cepat % 19,30 33,17 (13,87) (41,82) Quick Ratio
Rasio kas % 4,75 3,29 1,46 44,54 Cash Ratio
Liabilitas terhadap Ekuitas x 4,74 4,72 (0,01) (0,26) Liabilities to Equity
Liabilitas terhadap Jumlah Aset x 0,83 0,83 (0,00) (0,04) Liabilities to Assets
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165 Kemampuan Perseroan dalam mencetak laba diukur The Company’s ability to generate profits is measured dari besaran rasio profitabilitasnya. Perhitungan rasio by the size of its profitability ratio. This ratio calculation tersebut digunakan untuk mengetahui kemampuan is used to determine a company’s ability to generate sebuah perusahaan dalam memperolah laba (profit) profits from income against value, assets, and equity dari pendapatan terhadap nilai, aset, dan ekuitas based on certain measurement bases. berdasarkan dasar pengukuran tertentu. Mengacu pada tabel perhitungan rasio-rasio di atas Referring to the above ratios calculation table, it can be dapat dilihat bahwa rasio profitabilitas dari sisi gross seen that the profitability ratio in terms of gross margin margin bisa memperoleh positif sebesar 7,77% walaupun was able to obtain a positive 7.77% although in terms of dari sisi operasi dan rugi bersih mengalami penurunan operations and net loss decreased due to lower volume dikarenakan lebih rendahnya capaian volume dan and revenue achievements of the Company. pendapatan Perseroan. Dari sisi rasio likuiditas dengan rasio lancar 31,05% In terms of liquidity ratio with a current ratio of 31.05% menunjukkan bahwa Perseroan mengalami kesulitan shows that the Company has difficulty in meeting its dalam memenuhi kewajiban jangka pendeknya. short-term obligations. The Company continues to strive Perseroan tetap berupaya untuk melakukan for further restructuring in the hope that the Company's restrukturisasi lanjutan dengan harapan kondisi financial condition will be better. keuangan Perseroan menjadi lebih baik. Kinerja Entitas Anak Perusahaan Performance of Subsidiaries PT KRAKATAU BAJA KONSTRUKSI PT KRAKATAU BAJA KONSTRUKSI PT Krakatau Baja Konstruksi (“PT KBK”) pertama PT Krakatau Baja Konstruksi (“PT KBK”) was first kali didirikan pada 24 Juli 1992 dengan nama established on July 24, 1992, under the name PT Krakatau Wajatama (“PT KWT”). Perubahan nama dari PT Krakatau Wajatama (“PT KWT”). The name change PT KWT menjadi PT KBK dilakukan pada 01 September from PT KWT to PT KBK was carried out on September 1, 2021 seiring dengan terlaksananya tonggak sejarah 2021, in line with the implementation of the Company’s transformasi Perseroan melalui pembentukan sub- transformational milestone through the formation of the holding Krakatau Baja Konstruksi. Pembentukan Sub- Krakatau Baja Konstruksi sub-holding. The formation of holding Krakatau Baja Konstruksi bertujuan untuk Krakatau Baja Konstruksi Sub-holding aims to increase meningkatkan nilai perusahaan, optimalisasi kinerja, Company value, optimize performance, and build a dan membangun bisnis model yang lebih baik dalam better business model in the field of providing steel bidang penyediaan solusi baja konstruksi. Sub-holding construction solutions. The Krakatau Baja Konstruksi Krakatau Baja Konstruksi memiliki beberapa anak sub-holding has several subsidiaries engaged in the steel perusahaan yang bergerak di bidang bisnis pipa baja pipe business (PT Krakatau Pipe Industries/”PT KPI”), (PT Krakatau Pipe Industries/”PT KPI”), trading bahan trading of raw materials and steel products (PT Krakatau baku dan produk baja (PT Krakatau Global Trading/ Global Trading/”PT KGT”), workshop & maintenance ”PT KGT”), bisnis workshop & maintenance (PT Krakatau (PT Krakatau Perbengkelan & Perawatan/”PT KPDP”), PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Kinerja Entitas Anak Perusahaan
Performance of Subsidiaries
Perbengkelan & Perawatan/”PT KPDP”), serta bisnis jasa as well as engineering and management consultancy
konsultansi engineering dan manajemen (PT Krakatau services business (PT Krakatau Konsultan/”PT KK”).
Konsultan/”PT KK”).
Sebagaimana dinyatakan dalam Anggaran Dasarnya, As stated in its Articles of Association, PT KBK carries out
PT KBK menjalankan kegiatan usaha di sektor industri business activities in the steel rolling industry sector,
penggilingan baja (steel rolling), industri konstruksi berat the ready-to-install heavy construction industry of steel
siap pasang dari baja untuk bangunan, perdagangan for buildings, wholesale trade in metal for construction
besar logam untuk bahan konstruksi, perdagangan materials, retail trade in metal goods for construction
eceran barang logam untuk bahan konstruksi, serta materials, as well as carrying out consulting activities
menjalankan aktivitas konsultasi manajemen lainnya. and other management activities.
Hingga akhir 2023, PT KBK memiliki penyertaan sebagai Until the end of 2023, PT KBK has the following
berikut: investments:
1. 99,498% pada PT Krakatau Pipe Industries (PT KPI); 1. 99.498% in PT Krakatau Pipe Industries (PT KPI);
2. 99,998% pada PT Krakatau Global Trading (PT KGT); 2. 99.998% in PT Krakatau Global Trading (PT KGT);
3. 90,0% pada PT Krakatau Perbengkelan dan 3. 90.0% in PT Krakatau Perbengkelan dan Perawatan
Perawatan (PT KPDP); (PT KPDP);
4. 99,9% pada PT Krakatau Konsultan (PT KK). 4. 99.9% in PT Krakatau Konsultan (PT KK).
5. 67,0% pada PT Krakatau Wajatama Osaka Steel 5. 67.0% in PT Krakatau Wajatama Osaka Steel
Marketing (PT KWOSM); dan Marketing (PT KWOSM); and
6. 30,0% pada PT Wijaya Karya Krakatau Beton (PT 6. 30.0% in PT Wijaya Karya Krakatau Beton (PT WKKB).
WKKB).
Alamat Pabrik: Factory Address:
Jl. Industri No. 5, Ramanuju, Kec. Purwakarta, Kota Jl. Industry No. 5, Ramanuju, District. Purwakarta,
Cilegon, Banten 42435. Cilegon City, Banten 42435.
Kepengurusan Perusahaan Company Management
Susunan Dewan Komisaris dan Direksi PT KBK per 31 The composition of the Board of Commissioners and the
Desember 2023 adalah sebagai berikut: Board of Directors of PT KBK as of December 31, 2023 is
as follows:
Nama
Jabatan Position
Name
Dewan Komisaris Board of Commissioners
Komisaris Utama Hendro Martowardojo President Commissioner
Komisaris Alexander Yahya Datuk Commissioner
Komisaris Hengki Purwoko Commissioner
Plt. Komisaris Irma Dwi Santi Acting as Commissioner
Direksi Board of Directors
Direktur Utama Hernowo President Director
Direktur Keuangan & Umum Akhmad Syariful Huda Director of Finance & General Affairs
Direktur Operasi Deidin Agung Sapta Noviawan Director of Operation
Direktur Komersial dan Pengembangan Usaha Bimakarsa Wijaya Director of Commercial and Business Development
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Aktivitas Usaha Business Activities
Sepanjang tahun 2023, Sub-holding KBK telah Throughout 2023, KBK Sub-holding has carried out a
menjalankan sejumlah aktivitas usaha, antara lain number of business activities, including production
produksi dan penjualan produk baja konstruksi dan pipa and sales of steel construction products and steel pipes
baja dengan margin yang menguntungkan, efisiensi with profitable margins, sustainable efficiency, strategic
berkelanjutan, inisiatif strategis penjualan produk baja initiatives for sales of downstream and fabricated steel
hilir dan fabrikasi, pengolahan by product, trading products, by-product processing, raw material trading
bahan baku dan produk baja, perawatan dan workshop, and steel products, maintenance and workshops, as well
serta jasa konsultansi. as consultancy services.
KINERJA USAHA
Business Performance
(dalam ribuan USD | in US$ thousand)
Pertumbuhan
Uraian 2023 2022* Growth Description
Nominal %
Pendapatan Usaha 344.338 430.068 (85.730) (19,93) Revenue
Laba Bruto 30.209 32.574 (2.366) (7,26) Gross Profit
Laba Tahun Berjalan 8.308 7.420 885 11,92 Profit for the Year
* Disajikan Kembali | restatement
Hingga akhir 2023, PT KBK mencatatkan Laba Tahun Until the end of 2023, PT KBK recorded a Profit for
Berjalan sebesar USD8,31 juta, naik 11,92% dibandingkan the period of USD8.31 million, an increase of 11.92%
realisasi Laba Periode Berjalan tahun sebelumnya compared to the previous year’s Profit for the period of
sejumlah USD7,42 juta. Peningkatan Laba Periode USD7.42 million. The increase in Profit for the Period of
Berjalan PT KBK pada tahun 2023 dikontribusikan PT KBK in 2023 was contributed by efforts to improve the
oleh upaya perbaikan proses pengadaan bahan baku raw material procurement process, thereby reducing
sehingga mengurangi ketergantungan pada bahan dependence on imported raw materials, improving
baku import, perbaikan cash flow perusahaan, serta the Company’s cash flow, and increasing production
peningkatan fleksibilitas produksi. flexibility.
PT KRAKATAU BAJA INDUSTRI
PT Krakatau Baja Konstruksi (“PT KBI”) didirikan pada PT Krakatau Baja Konstruksi (“PT KBI”) was founded
tanggal 5 Desember 2022 dan berfokus menyediakan on December 5, 2022, and focuses on providing quality
produk baja lembaran dingin berkualitas bagi industri cold-rolled steel products for downstream industries by
hilir dengan mengoperasikan fasilitas Pabrik Cold operating the PT KS Cold Rolling Mill Factory facilities
Rolling Mill PT KS secara efisien untuk mewujudkan efficiently to create a profitable and competitive core
bisnis core steel yang profitable dan kompetitif. steel business.
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Kinerja Entitas Anak Perusahaan
Performance of Subsidiaries
Kepengurusan Perusahaan Company Management
Susunan Dewan Komisaris dan Direksi PT KBI per 31 The composition of the Board of Commissioners and the
Desember 2023 adalah Board of Directors of PT KBI as of December 31, 2023 is
as follows:
Nama
Jabatan Position
Name
Dewan Komisaris Board of Commissioners
Komisaris Djoko Muljono Commissioner
Direksi Board of Directors
Plt.Direktur Utama Subramanian Sarva Kuppusamy Acting as President Director
Direktur SDM & Keuangan Aditya Chandra Wirawan Director HR & Finance
Aktivitas Usaha Business Activities
Sepanjang tahun 2023, kegiatan usaha PT KBI berfokus Throughout 2023, PT KBI’s business activities focused
memproduksi dan menjual produk Cold Rolled Coil, Cold on producing and selling Cold-Rolled Coil, Cold-Rolled
Rolled Sheet, dan Hot Rolled Pickled & Oiled dengan Sheet and Hot-Rolled Pickled & Oiled products with
berbagai variasi spesifikasi dan ukuran. various specifications and sizes.
KINERJA USAHA
Business Performance
(dalam ribuan USD | in US$ thousand)
Pertumbuhan
Uraian 2023 2022 Growth Description
Nominal %
Pendapatan Usaha 332.322 - N/A Revenue
Laba Bruto 12.183 - N/A Gross Profit
Laba Tahun Berjalan 1.239 - N/A Profit for the Year
PT KBI mencatatkan Laba Tahun Berjalan sebesar PT KBI recorded a Profit for the Year of USD1.24 million in
USD1,24 juta pada 2023, Laba positif tersebut merupakan 2023. This positive profit is a good initial achievement in
pencapaian awal yang baik untuk mewujudkan bisnis realizing a profitable and competitive core steel business
core steel yang profitable dan kompetitif dengan with action plans that PT KBI continues to carry out,
action plan yang terus dilakukan oleh PT KBI antara lain including increasing productivity, quality, yield, spread,
peningkatan produktivitas, kualitas, yield, spread, dan and sustainable cost efficiency in various lines.
efisiensi biaya berkelanjutan di berbagai lini.
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PT KRAKATAU SARANA INFRASTRUKTUR
(KSI)
Cikal bakal pembentukan PT Krakatau Sarana The inception of PT Krakatau Sarana Infrastruktur (“PT
Infrastruktur (“PT KSI”) diawali dengan pendirian KSI”) began with the establishment of PT Krakatau
PT Krakatau Industrial Estate Cilegon (“PT KIEC”) Industrial Estate Cilegon (“PT KIEC”) on June 16, 1982.
pada 16 Juni 1982, hingga kemudian pada tanggal Until then, on June 30, 2021, the Company formed the
30 Juni 2021, Perseroan membentuk Sub-Holding Sarana Infrastruktur Sub-Holding, which was later
Sarana Infrastruktur yang kemudian pada 02 Juli 2021 changed from PT KIEC to PT KSI on July 2, 2021, and
dilakukan perubahan nama dari PT KIEC menjadi focuses on running a business in the field of providing
PT KSI yang berfokus untuk menjalankan usaha di integrated industrial areas.
bidang penyediaan kawasan industri terintegrasi.
Per 31 Desember 2023, Sub-Holding Sarana As of December 31, 2023, Sarana Infrastruktur Sub-
Infrastruktur memiliki beberapa anak perusahaan Holding has several subsidiaries engaged in the port
yang bergerak di bisnis kepelabuhanan (PT Krakatau business (PT Krakatau Bandar Samudera/”PT KBS”),
Bandar Samudera/”PT KBS”), penyedia air industri industrial water provider (PT Krakatau Tirta Industri/”PT
(PT Krakatau Tirta Industri/”PT KTI”), pengelola KTI”), industrial and residential area management
kawasan industri dan perumahan (PT Krakatau Sarana (PT Krakatau Sarana Properti /”PT KSP”), information
Properti /”PT KSP”), informasi & teknologi (PT Krakatau & technology (PT Krakatau Information Technology/
Information Technology/“PT KIT”) dan penyedia jasa sewa ”PT KIT”), and vehicle rental service provider and other
kendaraan serta perdagangan lainnnya (PT Krakatau trade (PT Krakatau Jasa Industri/”PT KJI”).
Jasa Industri/”PT KJI”).
Kepengurusan Perusahaan Company Management
Susunan Dewan Komisaris dan Direksi PT KSI per 31 The composition of the Board of Commissioners and the
Desember 2023 adalah sebagai berikut: Board of Directors of PT KSI as of December 31, 2023 is
as follows:
Nama
Jabatan Position
Name
Dewan Komisaris Board of Commissioners
Plt. Komisaris Utama Mohamad Tantra Maulana Acting as President Commissioner
Komisaris Sonny Magranta Silaban Commissioner
Plt. Komisaris Thomas Albert Pantouw Acting as Commissioner
Komisaris Nur Hidayat Commissioner
Direksi Board of Directors
Plt. Direktur Utama Alugoro Mulyowahyudi Acting as President Director
Direktur SDM & Keuangan Shirley Shinta Director of HR & Finance
Direktur Portofolio & Pengembangan Usaha Rosaliya Dewi Setiyorini Director of Portfolio & Business Development
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Kinerja Entitas Anak Perusahaan
Performance of Subsidiaries
Aktivitas Usaha Business Activities
Selama tahun 2023, PT KSI melakukan pengelolaan In 2023, PT KSI managed industrial areas, sales, and
kawasan industri, penjualan dan pengembangan developed industrial areas in Cilegon. As an integrated
kawasan industri di Cilegon. Sebagai kawasan industri industrial area, PT KSI has good supporting businesses
terintegrasi, PT KSI memiliki bisnis penunjang yang and comes from subsidiaries ranging from hotel
baik dan berasal dari anak perusahaan mulai dari jasa services, housing and sports facilities, vehicle rental
perhotelan, perumahan dan sarana olahraga, penyedia service providers, information technology service
jasa sewa kendaraan, penyedia jasa teknologi informasi, providers, industrial water providers, and port services
penyedia air industri serta jasa kepelabuhanan.
KINERJA USAHA
Business Performance
(dalam ribuan USD | in US$ thousand)
Pertumbuhan
Uraian 2023 2022 Growth Description
Nominal %
Pendapatan Usaha 214.046 295.742 (81.696) (27,62) Revenue
Laba Bruto 70.114 86.702 (16.587) (19,13) Gross Profit
Laba Tahun Berjalan 29.969 36.739 (6.770) (18,43) Profit for the Year
Hingga akhir 2023, PT KSI membukukan Pendapatan Until the end of 2023, PT KSI posted Net Income
Usaha sebesar USD214,05 juta, turun 27,62% dari of USD214.05 million, down 27.62% from last year’s
tahun lalu sebesar USD295,74 juta. Sementara dari USD295.74 million. Meanwhile, in terms of profitability,
segi profitabilitas terlihat bahwa Laba Tahun Berjalan it can be seen that Profit for the Year for the 2023
selama periode 2023 dibukukan sebesar USD29,97 juta, period was recorded at USD29.97 million, down 18.43%
turun 18,43% dari periode sebelumnya senilai USD36,74 from the previous period of USD36.74 million. Several
juta. Beberapa hal yang memengaruhi kinerja PT KSI factors that affected PT KSI’s performance in 2023 were
tahun 2023 adalah divestasi PT KDL yang menyebabkan the divestment of PT KDL, which caused PT KSI’s share
kepemilikan saham PT KSI pada PT KDL menjadi ownership in PT KDL to become a minority, resulting in
minoritas sehingga tidak dapat menyerap pendapatan the inability to absorb PT KDL’s income, which instead
PT KDL dan hanya menyerap 29,99% laba PT KDL. Selain only absorbs 29.99% of PT KDL’s profits. Apart from
itu, beberapa kinerja anak perusahaan PT KSI juga that, the performance of several PT KSI subsidiaries was
terpengaruh akibat menurunnya pendapatan yang also affected due to the decline in income from related
berasal dari pihak berelasi PT KSI. parties of PT KSI.
PT KRAKATAU ENGINEERING (KE)
PT Krakatau Engineering (“PT KE”) didirikan pada 12 PT Krakatau Engineering (“PT KE”) was founded
Oktober 1988 dan berfokus untuk menjalankan kegiatan on October 12, 1988, and focuses on carrying out
usaha di bidang rancang bangun dan perekayasaan business activities in the fields of industrial design and
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industri, perencanaan dan pemborongan/kontraktor engineering, planning and contracting of all types of
segala jenis bangunan, ekspor dan impor barang/jasa buildings, export and import of goods/services and
serta perangkat lunak yang berkaitan dengan kegiatan software for the related activities.
usaha tersebut.
Kepengurusan Perusahaan Company Management
Susunan Dewan Komisaris dan Direksi PT KE per 31 The composition of the Board of Commissioners and the
Desember 2023 adalah sebagai berikut: Board of Directors of PT KE as of December 31, 2023 is as
follows:
Nama
Jabatan Position
Name
Dewan Komisaris Board of Commissioners
Plt. Komisaris Utama Agus Sutomo Acting as President Commissioner
Komisaris Ferdhiman P Bariguna A R Commissioner
Direksi Board of Directors
Plt. Direktur Utama Ahmad Hafidz Saubari Acting as President Director
Direktur SDM & Keuangan Nazwandi Director of HR & Finance
Direktur Bisnis & Operasi Muhammad Azhar Director of Business & Operation
Aktivitas Usaha Business Activities
Kegiatan usaha yang dijalankan PT KE di tahun 2023, Business activities carried out by PT KE in 2023 include
antara lain Jasa Perekayasaan, Pengadaan dan Konstruksi Engineering, Procurement, and Construction Services
(Engineering, Procurement, Construction/”EPC”) serta (Engineering, Procurement, and Construction/”EPC”) as
Manajemen Proyek dan Perawatan yang meliputi well as Project Management and Maintenance, covering
sektor pembangunan, pengembangan dan perawatan the construction, development, and maintenance
di bidang industri logam, energi, kimia, petrokimia dan sectors in the metal, energy, chemical, petrochemical,
infrastruktur. and infrastructure industries.
KINERJA USAHA
Business Performance
(dalam ribuan USD | in US$ thousand)
Pertumbuhan
Uraian 2023 2022 Growth Description
Nominal %
Pendapatan Usaha 12.083 9.657 2.425 25,11 Revenue
Laba (Rugi) Bruto 2.705 (5.355) 8.059 n/a Gross Profit (Loss)
(Rugi) Tahun Berjalan (968) (11.855) 10.887 n/a (Loss) for the Year
Pada tahun 2023, PT KE masih mencatatkan Rugi In 2023, PT KE still recorded a Loss for the Year of
Tahun Berjalan sebesar USD968 ribu, lebih kecil USD968 thousand, lower than the previous year’s net
dibandingkan rugi tahun sebelumnya yang dibukukan loss of USD11.86 million. The increase in performance
sebesar USD11,86 juta. Peningkatan kinerja pada PT KE at PT KE was due to the project owner’s trust in PT KE
disebabkan oleh mulai pulihnya kepercayaan pemilik starting to recover as a result of achieving PT KE PKPU
proyek terhadap PT KE akibat tercapainya Homologasi Homologation in the first quarter of 2023, which had an
PKPU PTKE di Kuartal pertama tahun 2023 sehingga impact on increasing project proceeds.
berdampak terhadap peningkatan perolehan proyek.
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Kinerja Entitas Anak Perusahaan
Performance of Subsidiaries
PT MERATUS JAYA IRON & STEEL (MJIS)
PT Meratus Jaya Iron & Steel (“PT MJIS”) didirikan pada PT Meratus Jaya Iron & Steel (“PT MJIS”) was founded in
tahun 2008 dan berfokus untuk menjalankan kegiatan 2008 and focuses on carrying out business activities in
usaha di bidang industri besi baja, yang meliputi the steel industry, which include the construction and
pembangunan dan operasi pabrik besi baja serta operation of steel factories and power plants, marketing
pembangkit tenaga listrik, pemasaran dan distribusi and distribution of steel, iron and steel construction, as
besi baja, konstruksi besi dan baja serta ekspor, impor well as exports, imports, and trade in steel and aluminum
dan perdagangan logam baja dan alumunium. PT MJIS metals. PT MJIS has a factory located in Batulicin, Tanah
memiliki pabrik yang berlokasi di Batulicin, Kabupaten Bumbu Regency, South Kalimantan.
Tanah Bumbu, Kalimantan Selatan.
Kepengurusan Perusahaan Company Management
Susunan Dewan Komisaris dan Direksi PT MJIS per 31 The composition of the Board of Commissioners and the
Desember 2023 adalah sebagai berikut: Board of Directors of PT MJIS as of December 31, 2023 is
as follows:
Nama
Jabatan Position
Name
Dewan Komisaris Board of Commissioners
Komisaris Wisnu Wahyudin Pettalolo Commissioner
Direksi Board of Directors
Direktur Utama Arief Purnomo President Director
Direktur Syafiq Hadi Director
Aktivitas Usaha Business Activities
Sepanjang tahun 2023, kegiatan usaha PT MJIS berfokus Throughout 2023, PT MJIS’s business activities focused
pada trading scrap dengan melakukan kerja sama on scrap trading by carrying out sales and purchase
jual beli dengan PT KAI dan trading coke breeze milik collaborations with PT KAI and the Company’s coke
Perseroan. breeze trading.
KINERJA USAHA
Business Performance
(dalam ribuan USD | in US$ thousand)
Pertumbuhan
Uraian 2023 2022 Growth Description
Nominal %
Pendapatan Usaha 2.386 4.366 (1.979) (45,34) Revenue
Laba (Rugi) Bruto 110 236 (126) n/a Gross Profit (Loss)
Laba (Rugi) Tahun Berjalan (4.825) 9.108 (13.933) n/a Profit (Loss) for the Year
PT MJIS mencatatkan Rugi Tahun Berjalan sebesar PT MJIS recorded a Loss for the Year of USD4.83 million
USD4,83 juta pada 2023, menurun dari tahun in 2023, a decrease from the previous year, which was
sebelumnya yang membukukan laba senilai USD9,11 record profit of USD9.11 million. PT MJIS’s performance
juta. Kinerja PT MJIS sepanjang tahun 2023 dipengaruhi throughout 2023 was affected by financial expenses and
oleh beban keuangan dan rugi selisih kurs. foreign exchange losses.
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KEMAMPUAN MEMBAYAR UTANG ABILITY TO PAY DEBT
Perseroan melakukan pengelolaan risiko likuiditas The Company manages liquidity risk by monitoring
dengan memonitor profil utang yang akan jatuh tempo, the profile of maturing debt, maintaining sufficient
menjaga saldo kecukupan kas, dan menyiapkan sumber cash balances, and preparing funding sources to meet
pendanaan untuk memenuhi kewajiban pembayaran maturing debt payment obligations. The Company’s
utang jatuh tempo. Kemampuan Perseroan dalam ability to pay off short-term and long-term obligations
melunasi kewajiban jangka pendek dan jangka panjang is reflected in the performance of its liquidity ratios and
tercermin dari performa rasio likuiditas dan rasio solvency ratios.
solvabilitas.
Rasio Likuiditas Liquidity Ratio
Perseroan menggunakan rasio likuiditas untuk The Company uses liquidity ratios to measure its ability
mengukur kemampuannya dalam memenuhi to fulfill its obligations or pay short-term debt. The
kewajiban atau membayar utang jangka pendeknya. calculation of liquidity ratios consists of the current ratio,
Perhitungan rasio likuiditas terdiri dari rasio lancar, rasio quick ratio, and cash ratio.
cepat, dan rasio kas.
Perseroan membukukan hasil perhitungan rasio lancar The Company posted a current ratio calculation result
tahun 2023 sebesar 0,31x, lebih rendah dari dari tahun in 2023 of 0.31x, lower than in 2022 of 0.45x. Meanwhile,
2022 sebesar 0,45x. Sementara itu, rasio cepat dibukukan the quick ratio was recorded at 0.19x, lower than 0.33x
sebesar 0,19x, lebih rendah dari tahun 2022 sebesar in 2022. Moreover, the cash ratio in 2023 was recorded
0,33x. Dan rasio kas tahun 2023 tercatat sebesar 0,05x, at 0.05x, higher than in 2022 at 0.03x. The decrease in
lebih tinggi dari tahun 2022 sebesar 0,03x. Penurunan liquidity ratio was caused by the decreasing current
rasio likuiditas ini disebabkan oleh posisi aset lancar asset position by 37.40% compared to 2022.
yang menurun sebesar 37,40% dibandingkan dengan
tahun 2022.
Rasio Solvabilitas Solvency Ratio
Disamping mempertimbangkan rasio likuiditas, In addition to considering liquidity ratios, the Company
Perseroan juga menggunakan rasio solvabilitas untuk also uses solvency ratios to measure the amount of the
mengukur besarnya jumlah aset Perseroan yang dibiayai Company’s assets financed by debt. The solvency ratio
oleh utang. Perhitungan rasio solvabilitas yang dipakai calculations used by the Company are the Debt to Equity
Perseroan adalah Rasio Liabilitas terhadap Ekuitas (DER) Ratio (DER) and the Debt to Total Assets Ratio (DAR).
dan Rasio Liabilitas terhadap Jumlah Aset (DAR). The results of the Company’s DER calculation in 2023
Hasil perhitungan DER Perseroan tahun 2023 tercatat were recorded at 4.73x, lower than in 2022, which was
sebesar 4,73x lebih rendah dibandingkan tahun 2022 4.72x. Similarly, the DAR calculation in 2023 was also
senilai 4,72x. Demikian halnya, perhitungan DAR tahun recorded at 0.83x, compared to 0.83x in 2022.
2023 juga tercatat sebesar 0,83x, dibandingkan dengan
tahun 2022 sebesar 0,83x.
Tingkat Kolektibilitas Piutang Receivables Collectability Level
Rata-rata pengumpulan piutang (collection period) The Company’s average collection period in 2023
Perseroan tahun 2023 tercatat sebesar 57 hari. Dengan was recorded at 57 days. By considering the results of
mempertimbangkan hasil perhitungan tersebut, these calculations, the Company has implemented
Perseroan telah menerapkan langkah-langkah strategis strategic steps aimed at accelerating the collectibility of
yang bertujuan untuk mempercepat kolektibilitas receivables from consumers, including:
piutang dari konsumen, antara lain: 1. Carry out effective billing to consumers through
1. Melakukan penagihan efektif kepada konsumen communication via e-mail, letters, telephone, and
melalui komunikasi via e-mail, surat, telepon other communication media, as well as directly
dan media komunikasi lainnya serta langsung visiting consumers. Every day, send a SOA (Statement
mengunjungi konsumen. Setiap hari mengirim SOA of Account) containing outstanding AR that will be
(Statement of Account) berisi outstanding AR yang due or has already matured to consumers and the
akan jatuh tempo maupun yang telah jatuh tempo Bank and request a payment schedule;
kepada konsumen dan Bank serta meminta jadwal
pembayarannya;
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2. Melakukan restrukturisasi piutang terhadap 2. Restructuring receivables for consumers
konsumen yang mengalami kesulitan likuiditas experiencing liquidity difficulties with the results
dengan hasil analisa dari divisi Credit & Collection of analysis from the Credit & Collection division as
serta persetujuan Direksi dan memastikan well as approval from the Board of Directors and
pembayaran sesuai dengan jadwal yang telah ensuring payments are in accordance with the
disepakati; agreed schedule;
3. Melakukan transaksi diskonto terhadap piutang 3. Carrying out discount transactions on receivables
yang menggunakan jaminan SKBDN/LC sebagai using SKBDN/LC collateral as alternative financing
alternative pembiayaan untuk memenuhi cashflow to meet the Company’s cash flow;
Perseroan; 4. Create an AR policy for affiliate consumers to ensure
4. Membuat Kebijakan AR atas konsumen afiliasi that receivables do not become overdue.
dimana untuk menjaga agar piutang tidak menjadi 5. Sending warning letters to consumers for overdue
overdue. receivables;
5. Mengirim surat teguran ke konsumen untuk 6. Some consumers whose collateral is non-SKBDN are
piutang yang telah jatuh tempo; partly transferred via Financier, allowing for faster
6. Beberapa konsumen yang jaminannya non payments; and
SKBDN sebagian dialihkan melalui Financier agar 7. Coordinating with related parties if there is an
pembayaran lebih cepat; dan obstacle in the billing process, allowing the obstacle
7. Berkoordinasi dengan pihak terkait apabila didalam to be resolved immediately.
proses penagihan ada suatu kendala sehingga
kendala tersebut bisa segera teratasi.
STRUKTUR MODAL DAN KEBIJAKAN CAPITAL STRUCTURE AND
MANAJEMEN ATAS STRUKTUR MODAL MANAGEMENT POLICY ON CAPITAL
STRUCTURE
Kebijakan Manajemen atas Struktur Management Policy on Capital Structure
Modal
Tujuan Perseroan dalam mengelola permodalan The Company's objective in managing capital is to
adalah untuk melindungi kemampuannya dalam protect its ability to maintain business continuity so
mempertahankan kelangsungan usaha sehingga that it can continue to provide returns for shareholders
Perseroan dapat tetap memberikan imbal hasil bagi and benefits for other stakeholders by maintaining an
pemegang saham dan manfaat bagi pemangku optimal capital structure to reduce capital costs.
kepentingan lainnya dengan mempertahankan struktur
permodalan yang optimal untuk mengurangi biaya
modal.
Rincian Struktur Modal Capital Structure Details
Per 31 Desember 2023, struktur modal Perseroan masih As of December 31, 2023, the Company's capital structure
didominasi oleh liabilitas dengan porsi kontribusi was still dominated by liabilities, with a contribution
mencapai 82,56% dan ekuitas sebesar 17,44%. Berikut ini portion of 82.56% and equity of 17.44%. The following is a
adalah uraian komposisi liabilitas dan ekuitas terhadap description of the composition of liabilities and equity in
strukur modal Perseroan: the Company's capital structure:
Uraian 2023 2022 Description
Total Liabilitas Jangka Pendek 2.161.904 2.399.612 Total Current Liabilities
Total Liabilitas Jangka Panjang 190.484 210.236 Total Non-Current Liabilities
Total Liabilitas 2.352.388 2.609.848 Total Liabilities
Total Ekuitas 496.801 552.586 Total Equity
Dasar Pemilihan Kebijakan Manajemen Basis for Selection of Management
Atas Struktur Modal Policy on Capital Structure
Manajemen secara ketat memantau kualitas Management strictly monitors the quality of the
permodalan Perseroan dengan menggunakan beberapa Company’s capital by using several financial leverage
ukuran leverage keuangan seperti rasio utang terhadap measures, such as the debt-to-equity ratio. Therefore,
ekuitas. Karena itu, Perseroan memiliki kebijakan untuk the Company has a policy of maintaining a maximum
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mempertahankan rasio utang terhadap ekuitas sebesar debt-to-equity ratio of 2.00 times. However, in 2023, the
maksimum 2,00 kali. Namun pada tahun 2023, hasil Company’s debt-to-equity ratio calculation results were
perhitungan rasio utang terhadap ekuitas Perseroan obtained at 4.73 times, or exceeding the management
diperoleh sebesar 4,73 kali atau melampaui batas policy limit on capital structure.
kebijakan manajemen atas struktur modal.
Perseroan berkomitmen akan selalu memenuhi The Company is committed to always fulfilling its
kewajibannya kepada para kreditur sesuai jadwal obligations to creditors according to the due schedule
jatuh tempo yang tertuang dalam Perjanjian Kredit. stated in the Credit Agreement. In connection with the
Sehubungan dengan pemenuhan kewajiban fulfillment of future obligations, this will be resolved
kedepannya akan diselesaikan melalui inisiatif strategis through the Company’s strategic initiatives, which are
Perseroan yang saat ini disusun oleh manajemen currently being prepared by management and consider
yang mempertimbangkan going concern Perseroan the going concerns of the Company and the Group while
dan Grup dengan tetap mengutamakan pelunasan still prioritizing the payment of obligations according to
kewajiban sesuai tanggal jatuh tempo. the due date.
IKATAN MATERIAL UNTUK INVESTASI MATERIAL COMMITMENT FOR
BARANG MODAL INVESTMENT OF CAPITAL GOODS
Pada tahun 2023, Perseroan memiliki ikatan material In 2023, the Company has a material commitment with
dengan SMS Group GmbH sebagai kontraktor untuk SMS Group GmbH as a contractor to carry out recovery
melakukan Pekerjaan Perbaikan (recovery work) Switch work for Switch House Finishing Mill HSM#1. This work
House Finishing Mill HSM#1. Pekerjaan ini membutuhkan will cost around EUR 28.2 million, with the source of
biaya sekitar EUR28,2 juta dengan sumber dana yang funds coming from the Company’s equity, which can be
berasal dari ekuitas Perseroan yang dapat dilakukan reimbursed by insurance. The completion of the repair
reimbursment kepada asuransi. Penyelesaian proyek project is targeted for December 2024.
perbaikan ditargetkan Desember 2024.
INVESTASI BARANG MODAL TAHUN 2023 CAPITAL GOODS INVESTMENT IN 2023
Sepanjang tahun 2023 Perseroan memiliki total investasi Throughout 2023, the Company has a total investment
sebesar USD21,89 juta. of USD21.89 million.
Adapun beberapa proyek yang telah diselesaikan di Some of the projects that have been completed in 2023
tahun 2023 adalah sebagai berikut: are as follows:
1. Peremajaan Fasilitas Produksi Sectionmill Tahap#1; 1. Rejuvenation of Section Mill Production Facilities
2. Pembangunan New Integrated Conveyor dari Stage#1;
Dermaga 2 ke Integrated Warehouse; 2. Construction of a New Integrated Conveyor from
3. Peningkatan Kapasitas Tahap #3 KTI: Pembangunan Pier 2 to the Integrated Warehouse;
Jaringan Pipa Distribusi ke PT Lotte Chemical 3. Capacity Increase Stage #3 KTI: Construction of the
Indonesia; Distribution Pipeline Network to PT Lotte Chemical
4. Proyek Desalinasi dan Demineralisasi Water Plant di Indonesia;
Sumbawa. 4. Water Plant Desalination and Demineralization
Project in Sumbawa.
INFORMASI DAN FAKTA MATERIAL YANG INFORMATION AND MATERIAL FACTS
TERJADI SETELAH TANGGAL LAPORAN THAT OCCURRED AFTER THE DATE OF
AKUNTAN THE ACCOUNTANT'S REPORT
PT Krakatau Sarana Infrastruktur (“KSI”) PT Krakatau Sarana Infrastruktur (“KSI”)
Pembayaran Dividen Interim kepada Perseroan Payment of Interim Dividends to the Company Based
Berdasarkan surat No. 024A/DU-KS/2024 tanggal on letter No. 024A/DU-KS/2024 dated January 30, 2024,
30 Januari 2024, pemegang saham memutuskan the shareholders decided to withdraw dividends on the
penarikan dividen atas kinerja tahun buku pertengahan performance of the mid-2024 financial year amounting
2024 sebesar Rp86.600 juta yang diambil dari saldo laba to Rp86,600 million taken from retained earnings as of
ditahan per 31 Desember 2023. Dividen tersebut telah December 31, 2023. The dividend has been paid in cash
dibayarkan secara tunai dalam 2 (dua) tahap, senilai in 2 (two) tranches, amounting to Rp50,943 million on
Rp50.943 juta pada tanggal 1 Februari 2024 dan Rp35.657 February 1, 2024 and Rp35,657 million on February 12,
juta pada tanggal 12 Februari 2024. 2024.
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Penggunaan Lahan Tanah KSI Land Use of KSI Land
Pada tanggal 16 Januari 2024, Perseroan, KSI dan On January 16, 2024, the Company, KSI and PT Chandra
PT Chandra Asri Alkali melakukan perjanjian penggunaan Asri Alkali entered into a land use agreement of ±318,002
lahan tanah seluas ±318.002 m2. Nilai kompensasi m2. The compensation value of land utilization is
pemanfaatan lahan tanah adalah sebesar Rp2 juta Rp2 million per m2 with a total compensation of
per m2 dengan total kompensasi sebesar Rp683.704 Rp683,704 million plus 11% value added tax paid to the
juta ditambah pajak pertambahan nilai sebesar 11% Company. The land utilization period is 80 years starting
yang dibayarkan kepada Perusahaan. Jangka waktu from the date of issuance of the building use right
pemanfaatan lahan tanah adalah 80 tahun terhitung certificate on the management right in the name of KSI.
sejak tanggal terbitnya sertifikat hak guna bangunan di
atas hak pengelolaan atas nama KSI.
PT Krakatau Pipe Industries (“KPI”) PT Krakatau Pipe Industries (“KPI”)
Restitusi Pajak Tax Restitution
Pada tanggal 27 Maret 2024, KPI menerima SKPLB On March 27, 2024, KPI received SKPLB for Corporate
PPh Badan tahun 2022 sebesar Rp2.534 juta (setara Income Tax 2022 amounting to Rp2,534 million
dengan USD161.312) di offset dengan SKPKB Pajak (equivalent to USD161,312) offset by SKPKB for Final
Final sebesar Rp7 juta (setara dengan USD499), SKPKB Tax of Rp7 million (equivalent to USD499), SKPKB for
Pajak Penghasilan 23 sebesar Rp80 juta (setara dengan Income Tax 23 of Rp80 million (equivalent to USD5,188)
USD5.188) dan SKPKB untuk Pajak Penghasilan Pasal 21 and SKPKB for Income Tax Article 21 of Rp46 million
sebesar Rp46 juta (setara dengan USD2.951). (equivalent to USD2,951).
PERBANDINGAN ANTARA TARGET DAN COMPARISON BETWEEN TARGET AND
REALISASI TAHUN 2023 REALIZATION IN 2023
Berkat serangkaian implementasi strategi bisnis yang As a result of a series of implementations of appropriate
tepat dan pengelolaan risiko yang efektif serta terukur, business strategies and effective and measurable
Perseroan berhasil menavigasi berbagai bentuk risk management, the Company has succeeded in
tantangan yang dihadapi sehingga seluruh kewajiban navigating the various forms of challenges faced so
membayar utang yang jatuh tempo di tahun ini tetap that all obligations to pay debts due this year can still
dapat dilakukan tepat waktu sesuai jadwal yang be carried out on time according to the predetermined
sudah ditentukan. Secara ringkas, berikut ini adalah schedule. In summary, the following is a comparison of
perbandingan kinerja antara target dan realisasi tahun performance between targets and realizations in 2023:
2023:
(dalam ribuan USD/in US$ thousand)
Realisasi 2023 Target 2023 Pencapaian (%)
Uraian Description
Realization in 2023 Target in 2023 Realization (%)
Pendapatan Neto 1.453.968 1.624.857 89 Net Income
Beban Pokok Pendapatan (1.341.061) (1.461.725) 92 Cost of Revenue
Laba Kotor 112.907 163.133 69 Gross Profit (Loss)
Laba (Rugi) Operasi (8.043) 38.301 N/A Operating Profit (Loss)
Laba (Rugi) Tahun Berjalan (131.653) (7.907) N/A Profit (Loss) for the Year
Aset 2.849.189 2.813.551 101 Assets
Liabilitas 2.352.388 2.198.128 107 Liabilities
Ekuitas 496.801 615.423 81 Equity
Realisasi volume penjualan produk baja tahun 2023 The actual sales volume of steel products in 2023 was
adalah sebanyak 1.374.060 ton atau tercapai 87,58% 1,374,060 tons, or 87.58% of the 2023 RKAP target of
dari target RKAP 2023 sebesar 1.568.872 ton. Belum 1,568,872 tons. One of the reasons why the sales volume
tercapainya volume penjualan produk baja di tahun of steel products this year has not been achieved is due
ini salah satunya disebabkan karena lebih rendahnya to the lower realization of the Company’s production in
realisasi produksi Perseroan di tahun 2023 dibandingkan 2023 compared to the budget.
anggarannya.
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177 Sementara itu, beban pokok pendapatan tahun 2023 Meanwhile, the cost of income for 2023 was recorded at dibukukan sebesar USD1.341,06 juta atau terealisasi USD1,341.06 million, or 91.75% of the 2023 RKAP target. 91,75% dari target RKAP 2023. Secara keseluruhan, realisasi pendapatan neto Overall, the realization of net income in 2023 was tahun 2023 dibukukan mencapai USD1.453,97 juta recorded at USD1,453.97 million, or 89.48% of the 2023 atau terealisasi 89,48% dari target RKAP 2023 sebesar RKAP target of USD1,624.86 million. The realization of USD1.624,86 juta. Belum maksimalnya realisasi income this year has not been maximized due to lower pendapatan di tahun ini disebabkan oleh lebih income from sales of steel & services compared to the rendahnya pendapatan dari penjualan baja & jasa 2023 RKAP target. dibandingkan target RKAP tahun 2023. PROSPEK USAHA TAHUN 2024 BUSINESS PROSPECTS IN 2024 Konsumsi baja nasional pada tahun 2024 diperkirakan National steel consumption in 2024 is estimated to reach akan mencapai 18,3 juta ton atau tumbuh sebesar 5,2% 18.3 million tons, or grow by 5.2%, which is mainly driven yang utamanya didorong oleh pertumbuhan sektor by growth in the construction sector, property sector, konstruksi, sektor properti, dan sektor industri pengguna and industrial sectors that use automotive steel. baja otomotif. Pada sektor konstruksi, alokasi dana infrastruktur In the construction sector, infrastructure fund allocation meningkat sebesar 7,9% dari Rp392 triliun menjadi increased by 7.9%, from Rp392 trillion to Rp423 trillion. Rp423 triliun. Pendorong terkuat sektor konstruksi The strongest driver of the construction sector is adalah proyek-proyek pemerintah yang menjadi pemicu government projects, which trigger other projects in the proyek-proyek lain di sekitarnya. vicinity. Sementara itu, pada sektor properti diproyeksikan Meanwhile, the property sector is projected to grow by akan tumbuh kisaran 3-5% di tahun 2024. Hal ini salah around 3–5% in 2024. This is partly driven by government satunya didorong oleh dukungan kebijakan pemerintah policy support to provide incentives for Government- untuk memberikan insentif Pajak Pertambahan Nilai Borne Value Added Tax. In addition, optimism can also Ditanggung Pemerintah. Selain itu, optimisme juga be seen in the automotive sector, where new brands terlihat pada sektor otomotif dimana adanya merek dan and models of vehicles are projected to encourage an model baru kendaraan diproyeksikan dapat mendorong increase in national car sales to reach 1.1 million units, peningkatan penjualan mobil secara nasional mencapai including electric cars. 1,1 juta unit termasuk mobil listrik. Untuk produk HRC, Perseroan memproyeksikan akan For HRC products, the Company projects that there will terjadi peningkatan konsumsi di tahun 2024 sebesar be an increase in consumption in 2024 by 5.3% from the 5,3% dari tahun sebelumnya sebesar 4,8 juta ton. previous year of 4.8 million tons. Dalam periode recovery paska kejadian kahar HSM#1 In the recovery period following the HSM#1 force majeure pada 5 Mei 2023 lalu, Perseroan tetap berusaha untuk incident on May 5, 2023, the Company continues to strive dapat memenuhi permintaan konsumen dengan target to meet consumer demand with a sales target of around penjualan sekitar 300 ribu ton melalui penjualan trading, 300 thousand tons through trading sales, free stock, and free stock, dan juga kerjasama tolling dengan produsen also tolling collaboration with domestic producers. dalam negeri. Pada akhirnya, tahun 2024 memberikan peluang yang In the end, 2024 provides greater opportunities for lebih besar bagi produsen domestik untuk meningkatkan domestic producers to increase their steel supplies, suplai bajanya meskipun peluang ini belum dapat although this opportunity cannot yet be fully captured ditangkap secara maksimal oleh Perseroan dikarenakan by the Company due to the HSM#1 factory still in the pabrik HSM#1 masih dalam proses perbaikan. Beberapa process of being repaired. Some of the Company’s short- strategi jangka pendek Perseroan dalam menjalankan term strategies for running its business in 2024 are as bisnisnya di tahun 2024 adalah sebagai berikut: follows: PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Strategi Bertahan Defensive Strategy
1. Melakukan optimalisasi pendapatan melalui 1. Optimizing revenue through a domestic order
program pemenuhan order domestik dengan fulfillment program with mill-to-mill cooperation,
kerjasama mill-to-mill, optimalisasi suplai domestik optimizing domestic supply from PT Krakatau
dari PT Krakatau Posco, serta berbagai inisiatif Posco, as well as various other operational initiatives
operasional lainnya 2. Complete the HSM#1 recovery project on time
2. Menyelesaikan proyek recovery HSM#1 secara through regular monitoring of repair progress.
tepat waktu melalui monitoring berkala progres 3. Propose a restructuring of the Company’s long-term
perbaikan debt, considering the Company’s current business
3. Mengajukan restrukturisasi kembali atas utang conditions and other business dynamics that
jangka panjang Perseroan mempertimbangkan influence the debt repayment process.
kondisi bisnis Perseroan saat ini dan dinamika bisnis 4. Minimizing operational costs (OPEX) through
lainnya yang mempengaruhi proses pembayaran various savings initiatives and control over budget
utang realization
4. Meminimalkan biaya operasional (OPEX) melalui 5. Encourage the performance of the Company’s
berbagai inisiatif penghematan serta kontrol atas subsidiaries and affiliates so that they can provide
realisasi anggaran optimal dividends for the Company
5. Mendorong kinerja anak perusahaan dan afiliasi 6. Optimizing non-productive assets to support cash
Perseroan agar dapat memberikan deviden yang needs for debt payments and operations
optimal bagi Perseroan
6. Melakukan optimalisasi aset non-produktif
dalam rangka mendukung kebutuhan kas untuk
pembayaran utang maupun operasional
Strategi Bertumbuh Growth Strategy
1. Melanjutkan pembentukan PTKS holding melalui 1. Continuing the formation of PT KS Holding through
pembentukan sub-holding baja industri the establishment of an industrial steel sub-holding
2. Melakukan pengembangan bisnis baja baik 2. Developing the steel business, including flat
pengembangan flat product, long product, maupun products, long products, and downstream steel
produk baja hilir products
3. Mendorong pengembangan bisnis non-baja untuk 3. Encourage the development of non-steel businesses
meningkatkan nilai portofolio bisnis Perseroan to increase the value of the Company’s business
4. Mendorong sinergi antar anak perusahaan portfolio
dalam pengembangan produk baja hilir maupun 4. Encourage synergy between subsidiaries in the
pengembangan bisnis non-baja development of downstream steel products and
5. Mendorong implementasi teknologi di anak non-steel business development
perusahaan dalam rangka meningkatkan efisiensi 5. Encourage the implementation of technology in
dan efektifitas proses serta transparansi subsidiaries in order to increase process efficiency
6. Meningkatkan SDM/talent muda dalam nominated and effectiveness as well as transparency
talent 6. Improving human resources/young talent in
nominated talent
PROYEKSI TAHUN 2024 PROJECTIONS IN 2024
Capaian kinerja tahun 2023 digunakan sebagai bahan Performance achievements in 2023 are used as material
evaluasi perbaikan oleh Manajemen dan pijakan for evaluating improvements by Management and as
bagi Perseroan untuk menyusun prospek bisnis dan a basis for the Company to develop rational business
target-target kinerja yang rasional untuk tahun 2024 prospects and performance targets for 2024. By
mendatang. Dengan mempertimbangkan berbagai considering various external factors and also looking at
faktor eksternal dan juga menilik kekuatan kapasitas the strength of internal capacity in overcoming various
internal dalam mengatasi berbagai tantangan, maka challenges, the Company has set moderate financial
Perseroan telah menetapkan target keuangan dan and operational targets for 2024, namely as follows:
operasional yang moderat untuk tahun 2024, yaitu
sebagai berikut:
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(dalam ribuan USD | in US$ thousand)
Target 2024
Uraian Description
Target in 2024
Pendapatan Usaha 1.411.574 Revenue
Beban Pokok Pendapatan 1.189.342 Cost of Revenue
Laba Kotor 222.232 Gross Profit
Laba Operasi 88.464 Operating Profit
Laba Tahun Berjalan 20.233 Profit for the Year
Aset 3.201.302 Assets
Liabilitas 2.605.900 Liabilities
Ekuitas 595.402 Equity
Perseroan menargetkan volume penjualan produk baja The Company targets the sales volume of steel products
tahun 2024 dapat mencapai 1,24 juta ton, atau mencapai in 2024 to reach 1.24 million metric tons, or 90% of the
90% dari realisasi tahun 2023. Penurunan volume realization in 2023. The decrease in sales volume is due
penjualan dikarenakan pabrik HSM1 baru direncanakan to the new HSM1 factory being planned to operate in the
beroperasi mulai di akhir tahun 2024. end of 2024.
Perseroan menargetkan pendapatan dari hasil penjualan The Company targets income from sales of steel
produk baja di tahun 2024 sebesar USD1.036,18 juta atau products in 2024 of USD1,036.18 million, or reaching
mencapai 82,93% dari realisasi tahun 2023. 82.93% of the realization in 2023.
Dari segi profitabilitas, Perseroan menargetkan In terms of the profitability, the Company is targeting
peningkatan 96,83%% pada laba kotor di tahun 2024, a 96.83% increase in gross profit in 2024, namely from
yaitu dari sebesar USD112,91 juta pada 2023 menjadi USD112.91 million in 2023 to USD222.23 million in 2024.
USD222,23 juta di tahun 2024. Sementara itu laba Meanwhile, operating profit is targeted at USD88.46
operasi ditargetkan sebesar USD88,46 juta di tahun million, in 2024. In line with the increasing projections for
2024. Sejalan dengan meningkatnya proyeksi terhadap gross profit and operating profit targets, The company
target laba kotor dan laba operasi, Perseroan akan will optimize its efforts to achieve positive net profit
berupaya optimal untuk mencapai target laba bersih target in 2024.
positif di tahun 2024.
Sementara terkait posisi keuangan, Perseroan Meanwhile, regarding financial position, the Company
memproyeksikan jumlah aset untuk tahun 2024 adalah projects total assets for 2024 to be USD3,201.30 million,
sebesar USD3.201,30 juta, dengan posisi liabilitas sebesar with liabilities of USD2,605.90 million and equity of
USD2.605,90 juta dan ekuitas sebesar USD595,40 juta. USD595.40 million.
ASPEK PEMASARAN MARKETING ASPECT
Strategi Pemasaran Marketing Strategy
Ditengah pemulihan ekonomi nasional, Perseroan In the midst of national economic recovery, the Company
memahami bahwa kegiatan pemasaran memegang believes that marketing activities play a very important
peranan yang sangat penting di dalam proses role in daily business processes, especially in realizing
bisnis sehari-hari terutama dalam merealisasikan revenue targets, expanding market share, and optimizing
target pendapatan, memperluas pangsa pasar dan the use of domestic products for national needs. The
optimalisasi pemanfaatan produk domestik untuk marketing strategy implemented by the Company each
kebutuhan nasional. Adapun strategi pemasaran yang year is determined after management has conducted
diterapkan Perseroan setiap tahunnya ditentukan in-depth research or analysis regarding market needs
setelah manajemen melakukan riset atau analisa and is aware of the latest information regarding external
yang mendalam mengenai kebutuhan pasar serta conditions, such as economic aspects, the international
mengetahui informasi terkini terkait kondisi eksternal, steel market and domestic industry, supply/demand,
seperti aspek ekonomi, pasar baja internasional dan prices, and the level of business competition.
industri dalam negeri, supply/demand, harga dan
tingkat persaingan usaha.
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Oleh sebab itu, dalam rangka menjawab tantangan Therefore, in order to answer business challenges in the
bisnis di industri baja yang semakin dinamis, Perseroan increasingly dynamic steel industry, the Company has
telah merumuskan beberapa strategi pemasaran guna formulated several marketing strategies to maintain
mempertahankan dan meningkatkan pangsa pasar and increase market share, as follows:
sebagai berikut:
1. Joint Business Planning dan perbaikan service level 1. Joint Business Planning and improving service levels
dalam rangka meningkatkan Share of Wallet (SOW) in order to increase Share of Wallet (SOW) for domestic
konsumen domestik melalui program Key Account consumers through the Key Account Management
Management (KAM), Distributor Management (KAM) program, Distributor Management Program
Program (DMP) &Customer Engagement dan (DMP) & Customer Engagement, and adding export
penambahan negara tujuan export. destination countries.
2. Meningkatkan pangsa pasar melalui penetrasi 2. Increase market share through penetration of
segmen pasar baru dan subsitusi import dengan new market segments and import substitution by
penambahan volume penjualan dari HSM#2 melalui increasing sales volume from HSM#2 through HRC
penjualan trading HRC. trading sales.
3. Renewal LTSA dengan konsumen KAM dan DSA 3. Renewal of LTSA with KAM and DSA consumers to
untuk memperoleh base load produksi dan obtain production base load and certainty of supply
kepastian supply terhadap konsumen. to consumers.
4. Menerapkan harga jual yang mengacu pada harga 4. Apply selling prices that refer to market prices
pasar (Market based pricing). (market-based pricing).
5. Support penyelesaian klaim & pembuatan Technical 5. Support claims settlement & creation of Technical
Protocol (TP) sebagai bagian dari program Protocol (TP) as part of the Key Account Management
Key Account Management (KAM), Distribution (KAM), Distribution Management Program (DMP)
Management Program (DMP) dan Customer and Customer Engagement programs.
Enggagement. 6. Coordinate with PT Krakatau POSCO (PTKP)
6. Melakukan koordinasi dengan PT Krakatau POSCO regarding consumer requirements through KP
(PTKP) terkait requirement konsumen yang trading sales and ensure implementation of the
melalui penjualan trading KP dan memastikan General Marketing Framework (GMF).
implementasi dari General Marketing Framework 7. Utilize the Krasmart Marketplace feature as an
(GMF). additional alternative sales channel for KS Group
7. Memanfaatkan fitur Krasmart Marketplace sebagai and affiliate products, in addition to offline sales.
salah satu alternatif tambahan saluran (channel) 8. Maintain Customer Engagement through regular
penjualan produk KS Group dan afiliasi, disamping customer visits by sales, unit leaders, and the Board
penjualan offline. of Directors.
8. Mempertahankan Customer Enggagement melalui 9. Coordinating and monitoring the Krasmart
Reguler customer visit oleh sales, pimpinan unit marketplace as an effort to increase sales of
hingga Direksi. downstream products in subsidiaries.
9. Melakukan koordinasi dan monitoring Krasmart 10. Utilize consumer networks for market penetration
marketplace sebagai upaya peningkatan penjualan and increase sales outside Java.
produk hilir di anak perusahaan. 11. Cross-Directorate coordination for strategic
10. Memanfaatkan jaringan yang dimiliki konsumen partnerships with partners, including providing
untuk penetrasi pasar dan meningkatkan penjualan slabs and buying back HRC, financing, tolling for
ke luar pulau Jawa. WIP de-bottlenecking, and downstreaming.
11. Koordinasi lintas Direktorat untuk strategic 12. Utilization of the Surabaya branch office warehouse
partnership dengan partner di antaranya dalam as a hub and temporary storage before further
hal penyediaan slab dan buy back HRC, financing, processing. In addition to expediting shipments, it is
tolling untuk de-bottlenecking WIP, serta hilirisasi. also used to prepare supplies for the IKN project.
12. Pemanfaatan gudang kantor cabang Surabaya 13. Freight cost efficiency in order to reduce OPEX costs.
sebagai hub dan penyimpanan sementara sebelum 14. Increasing SOE synergy in order to fulfill the needs
diproses lanjut, selain untuk memperlancar of national strategic projects.
shipment juga untuk persiapan suplai ke proyek
IKN.
13. Efisiensi freight cost dalam rangka mengurangi
biaya OPEX.
14. Meningkatkan sinergi BUMN dalam rangka
pemenuhan kebutuhan proyek-proyek strategis
nasional.
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181 Pangsa Pasar Market Share Perseroan merupakan produsen baja di Indonesia yang The Company is a steel producer in Indonesia that secara konsisten menghasilkan berbagai produk baja consistently produces various superior steel products, unggulan, seperti baja lembaran panas, baja lembaran such as hot sheet steel, cold sheet steel, steel pipes, and dingin, pipa baja, baja tulangan, dengan pasar mayoritas reinforcing steel, with the majority of the market being di domestik. domestic. Atas pengalaman panjang di industri baja dan Due to its long experience in the steel industry and the kemampuan Perseroan dalam menghasilkan sejumlah Company's ability to produce the best quality steel, in baja dengan kualitas terbaik, pada 3 tahun terakhir the last 3 years, the Company has remained the leader perseroan masih menjadi pemimpin pangsa pasar in the domestic market share for hot-rolled steel (HRC) dalam negeri untuk produk baja lembaran panas (HRC) products, with an average market share of 38%. In 2023, denga rata-rata capaian pangsa pasar sebesar 38%. due to the recovery mills carried out by the Company, PT Pada tahun 2023 dikarenakan perusahaan sedang KS's new HR market share declined to 16.6%. melakukan recovery mills, kondisi ini memberikan kontribusi terhadap penurunan market share HR PT KS yang baru menjadi sebesar 16,6%. KEBIJAKAN DIVIDEN DIVIDEND POLICY Berdasarkan ketentuan hukum yang berlaku di Based on the legal provisions in force in Indonesia, Indonesia, pembagian dividen dilakukan berdasarkan dividend distribution is carried out based on the decision keputusan Rapat Umum Pemegang Saham Tahunan of the Annual General Meeting of Shareholders (AGMS) or (RUPST) atau Rapat Umum Pemegang Saham Luar Extraordinary General Meeting of Shareholders (EGMS). Biasa (RUPSLB). Sebelum berakhirnya periode laporan Before the end of the annual financial reporting period, keuangan tahunan, dividen interim dapat dibagikan interim dividends can be distributed as long as this is sepanjang hal itu diperbolehkan oleh Anggaran Dasar permitted by the Company’s Articles of Association and Perseroan dan pembagian dividen interim tidak the distribution of interim dividends does not cause the menyebabkan aset bersih Perseroan menjadi kurang Company’s net assets to become less than the issued dari modal ditempatkan dan disetor penuh dan and fully paid capital and the Company’s statutory cadangan wajib Perseroan. reserves. Pembagian dividen interim tersebut ditetapkan oleh The distribution of interim dividends is determined by Direksi setelah mendapat persetujuan dari Dewan the Board of Directors after obtaining approval from Komisaris. Jika setelah berakhirnya periode laporan the Board of Commissioners. In the event that, after keuangan tahunan dimana terjadi pembagian the end of the annual financial reporting period during dividen interim Perseroan mengalami kerugian, maka which interim dividends are distributed, the Company dividen interim yang telah dibagikan tersebut harus suffers a loss, then the interim dividends that have been dikembalikan oleh pemegang saham kepada Perseroan. distributed must be returned by the shareholders to the Dewan Komisaris serta Direksi akan bertanggung Company. The Board of Commissioners and the Board jawab secara tanggung renteng untuk pengembalian of Directors will be jointly and severally responsible for dimaksud jika dividen interim tidak dikembalikan oleh the return if the interim dividend is not returned by the pemegang saham. shareholders. Dengan tetap memperhatikan persetujuan Rapat By considering the approval of the Company’s General Umum Pemegang Saham Perseroan, Direksi Perseroan Meeting of Shareholders, the Company’s Board of dapat dari waktu ke waktu, mengubah kebijakan Directors may, from time to time, change the Company’s pembagian dividen Perseroan. Pembayaran dividen dividend distribution policy. Future dividend payments di masa yang akan datang akan bergantung, antara will depend, among other things, on operating results, lain, pada hasil operasi, laba ditahan, kebutuhan kas, retained earnings, cash requirements, financial kondisi keuangan, peluang bisnis, kepatuhan terhadap condition, business opportunities, compliance with peraturan dan perundangundangan, serta faktor-faktor laws and regulations, as well as other factors deemed lain yang dianggap relevan oleh Direksi Perseroan. Tidak relevant by the Company’s Board of Directors. There ada jaminan bahwa Perseroan akan mampu membayar is no guarantee that the Company will be able to pay dividen atau akan membayar dividen atau keduanya di dividends, will pay dividends, or both in the future. masa yang akan datang. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Dividen akan dibayarkan dalam Rupiah. Pemegang Dividends will be paid in Rupiah. Shareholders on
saham pada recording date akan memperoleh hak the recording date will receive the right to dividends
atas dividen dalam jumlah penuh dan dikenakan pajak in the full amount and will be subject to income tax
penghasilan yang berlaku dalam ketentuan perpajakan as applicable under Indonesian taxation provisions.
di Indonesia. Dividen yang diterima oleh pemegang Dividends received by shareholders from outside
saham dari luar Indonesia akan dikenakan pajak Indonesia will be subject to income tax in accordance
penghasilan sesuai dengan ketentuan perpajakan di with tax regulations in Indonesia.
Indonesia.
Pada tahun 2023, sesuai hasil keputusan Rapat Umum In 2023, according to the decision of the Annual General
Pemegang Saham Tahunan (RUPST) tahun buku 2022 Meeting of Shareholders (AGMS) for the fiscal year 2022
yang diselengggarakan pada tanggal 31 Juli 2023, held on July 31, 2023, the Company did not pay dividends
Perseroan tidak melakukan pembayaran dividen atas on the performance of the fiscal year 2022 because
kinerja tahun buku 2022 karena saldo laba bersih belum the net profit balance could not cover the Company's
bisa menutupi akumulasi kerugian Perseroan dari accumulated losses from previous years. In accordance
tahun-tahun sebelumnya. Sesuai dengan ketentuan with the provisions of Article 70 of Law Number 40 of
Pasal 70 Undang-Undang Nomor 40 Tahun 2007 2007 concerning Limited Liability Companies, because
tentang Perseroan Terbatas, karena Perseroan masih the Company still listed a negative balance of profit, the
mencatatkan saldo laba negatif, sehingga Perseroan Company did not make dividend payments in 2023.
tidak melakukan pembayaran dividen di tahun 2023.
PROGRAM KEPEMILIKAN SAHAM OLEH (ESOP/ MSOP)/PROGRAM OF SHARE
KARYAWAN DAN/ATAU MANAJEMEN OWNERSHIP BY EMPLOYEES AND/OR
YANG DILAKSANAKAN PERUSAHAAN MANAGEMENT IMPLEMENTED BY THE
COMPANY (ESOP/MESOP)
Pada tahun 2023, Perseroan tidak memiliki program In 2023, the Company had no share ownership program
kepemilikan saham oleh karyawan dan/atau manajemen for employees and/or management implemented by
yang dilaksanakan perusahaan (ESOP/MSOP), sehingga the company (ESOP/MSOP), so no information can be
tidak ada informasi yang dapat disampaikan terkait provided regarding this program.
program ini.
REALISASI PENGGUNAAN DANA HASIL REALIZATION OF THE USE OF PUBLIC
PENAWARAN UMUM OFFERING FUNDS
Seluruh dana yang diperoleh Perseroan dari hasil All funds generated by the Company from the results of
Penawaran Umum Terbatas I Penambahan Modal the Limited Public Offering I Capital Increase with Pre-
dengan Hak Memesan Efek Terlebih Dahulu (PMHMETD emptive Rights (PMHMETD I) have been fully used in
I) sudah sepenuhnya digunakan sesuai dengan maksud accordance with the goals and objectives as stated in
dan tujuan sebagaimana sudah dicantumkan dalam the prospectus.
prospektus.
INFORMASI MATERIAL MENGENAI MATERIAL INFORMATION REGARDING
INVESTASI, EKSPANSI, DIVESTASI, INVESTMENTS, EXPANSIONS,
PENGGABUNGAN/PELEBURAN USAHA, DIVESTMENTS, MERGER/
AKUISISI, RESTRUKTURISASI UTANG/ CONSOLIDATION OF BUSINESSES,
MODAL, DAN TRANSAKSI AFILIASI ACQUISITIONS, DEBT/CAPITAL
RESTRUCTURING, AND AFFILIATE
TRANSACTIONS
Pada tahun 2022, Perseroan melakukan penambahan In 2022, the Company made an additional capital
penyertaan modal berupa Pabrik Hot Strip Mill #2 investment in the form of Hot Strip Mill #2 for PT Krakatau
kepada PT Krakatau Posco yang merupakan perusahaan Posco, which is a joint venture company between PT
joint venture antara PT Krakatau Steel dengan Posco Krakatau Steel and Posco Hodings Inc. This transaction
Hodings Inc. transaksi tersebut memiliki nilai sebesar has a value of USD308,164,800. With this transaction,
USD308.164.800. Dengan adanya transaksi tersebut the Company's share ownership in PT Krakatau Posco
kepemilikan saham Perseroan di PT Krakatau Posco increased from 30% to 50% and repaid the investment
meningkat dari 30% menjadi 50% serta melunasi credit facility related to the HSM 2 project USD216.02
fasilitas kredit investasi yang terkait proyek HSM 2 million. Apart from that, the Company also received cash
Perseroan senilai USD216,02 juta. Selain itu, Perseroan
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juga mendapatkan kompensasi uang tunai sebesar compensation of USD120.91 million from PT Krakatau
USD120,91 juta dari PT Krakatau Posco. Posco.
Pada tahun 2022–2023, Perseroan melakukan In 2022–2023, the Company utilized non-productive
pendayagunaan aset non produktif berupa lahan seluas assets in the form of 166.5 hectares of land for the
166,5 hektar kepada Anak Perusahaan PT Krakatau subsidiary PT Krakatau Sarana Infrastruktur worth
Sarana Infrastruktur senilai USD50 juta. Selain itu USD50 million. In addition, the Company carried out
Perseroan melakukan aksi korporasi berupa divestasi corporate actions in the form of divestment of 49%
saham KTI 49% dan KDL 70% masing-masing senilai KTI and 70% KDL shares at Rp0,98 trillion dan Rp2,25
Rp0,98 triliun dan Rp2,25 triliun. Dana yang diperoleh dari trillion each. Funds obtained from the land utilization
pendayagunaan lahan dan divestasi tersebut digunakan and divestment were used by the Company for partial
oleh Perseroan untuk pelunasan sebagian kewajiban repayment of Tranche B of the Restructuring Credit
Tranche B sesuai Perjanjian Kredit Restrukturisasi. Agreement.
INFORMASI TRANSAKSI MATERIAL INFORMATION ON MATERIAL
YANG MENGANDUNG BENTURAN TRANSACTIONS CONTAINING CONFLICTS
KEPENTINGAN DAN/ATAU TRANSAKSI OF INTEREST AND/OR TRANSACTIONS
DENGAN PIHAK AFILIASI/PIHAK WITH AFFILIATED PARTIES/RELATED
BERELASI PARTIES
Dalam kegiatan usaha normal, Grup melakukan In the normal course of business, the Group enters into
transaksi usaha dan bukan usaha dengan pihak- business and non-business transactions with related
pihak berelasi, yang terafiliasi dengan Grup melalui parties, which are affiliated with the Group through
kepemilikan langsung dan tak langsung, dan/atau di direct and indirect ownership, and/or under the control
bawah kontrol pihak yang sama. Harga jual atau beli of the same party. The selling or buying price between
antara pihak-pihak berelasi ditentukan berdasarkan related parties is determined based on the terms agreed
persyaratan yang disetujui oleh kedua belah pihak, by both parties, which may not be the same as other
yang mungkin tidak sama dengan transaksi lain yang transactions conducted with unrelated parties.
dilakukan dengan pihak-pihak yang tidak berelasi.
Rincian pihak berelasi, sifat hubungan dan jenis Details of related parties, nature of relationships and
transaksi yang signifikan dengan pihak-pihak berelasi types of significant transactions with related parties as
pada tanggal 31 Desember 2023 dan 2022 adalah of December 31, 2023 and 2022 are as follows:
sebagai berikut:
PENJUALAN PIHAK BERELASI
Related Parties Sales
(dalam ribuan USD | in US$ thousand)
Uraian Selisih Tingkat Kenaikan/ Penurunan (%)
2023 2022
Description Difference Rate of Increase/Decrease (%
Pihak Berelasi Related Parties
PT Krakatau Wajatama Osaka Steel Marketing 42.302 60.152 (17.850) (29,7%)
PT Krakatau Posco 41.860 56.449 (14.589) (25,8%)
PT Krakatau Chandra Energi 7.318 - 7.318 0,0%
PT Krakatau Nippon Steel Synergy 3.652 4.408 (756) (17,2%)
PT Kerismas Witikco Makmur 1.727 1.488 239 16,1%
PT Krakatau Tirta Industri 1.533 - 1.533 0,0%
IJSC 322 2.396 (2.074) (86,6%)
Lain-Lain 23.765 12.011 11.754 97,9%
Others
Sub-total 122.479 136.904 (14.425) (10,5%)
Entitas berelasi dengan pemerintah 79.703 102.731 (23.028) (22,4%)
Entities Related to the Government
Total 202.182 239.635 (37.453) (15,6%)
Persentase terhadap total beban pokok 13,91% 10,71% 3,2% 29,9%
pendapatan konsolidasian
Percentage of total consolidated cost of income
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PEMBELIAN BARANG/JASA - PIHAK BERELASI
Purchase of Goods/Services - Related Parties
(dalam ribuan USD | in US$ thousand)
Uraian Selisih Tingkat Kenaikan/ Penurunan (%)
2023 2022
Description Difference Rate of Increase/Decrease (%
Pihak Berelasi Related Parties
PT Krakatau Posco 639.331 947.477 (308.146) (32,5%)
PT Sankyu Indonesia International 2.995 3.779 (784) (20,7%)
PT Krakatau Chandra Energi 7.821 - 7.821 0,0%
Lain-Lain 19.396 2.978 16.418 551,3%
Others
Sub Total 669.543 954.234 (284.691) (29,83%)
Entitas Berelasi dengan Pemerintah 43.393 50.128 (6.735) (13,4%)
Entities Related to the Government
Total 712.936 1.004.362 (291.426) (29,02%)
Persentase terhadap total beban pokok 53,16% 49,33% 3,8% 7,8%
pendapatan konsolidasian
Percentage of total consolidated cost of income
Pemenuhan Peraturan dan Ketentuan Terkait Compliance with Related Regulations and Provisions
Pemenuhan peraturan dan ketentuan terkait, yaitu Compliance with related regulations and provisions,
Standar Akuntansi Keuangan (SAK) di Indonesia namely Financial Accounting Standards (SAK) in
dilakukan melalui upaya pengungkapan PSAK 7 (revisi Indonesia, is carried out through efforts to disclose PSAK
2014) tentang "Pengungkapan Pihak-Pihak Berelasi" 7 (revised 2014) concerning "Related Party Disclosures"
dalam laporan keuangan Perseroan untuk tahun buku in the Company's financial statements for the financial
yang berakhir pada 31 Desember 2023 yang telah diaudit year ending December 31, 2023, which have been
oleh Akuntan Publik. audited by a Public Accountant.
Pernyataan Direksi atas Transaksi Berelasi Tahun 2023 The Board of Directors' Statement on Related
Transactions in 2023
Direksi berpendapat bahwa seluruh transaksi yang The Board of Directors is of the opinion that all
dilakukan Perseroan dengan pihak-pihak berelasi transactions carried out by the Company with related
selama tahun 2023 sudah memenuhi prinsip nilai yang parties in 2023 have complied with the arm's length
wajar (arm’s length) sesuai dengan regulasi dan standar principle in accordance with applicable financial
akuntansi keuangan yang berlaku di Indonesia. accounting regulations and standards in Indonesia.
Peran Dewan Komisaris dan Komite Audit dalam The Role of the Board of Commissioners and Audit
Mengawasi Jalannya Prosedur Transaksi dengan Committee in Supervising the Implementation of
Pihak Berelasi Transaction Procedures with Related Parties
Dewan Komisaris melalui Komite Audit meninjau The Board of Commissioners, through the Audit
setiap transaksi material yang dilakukan oleh Perseroan Committee, reviews every material transaction carried
dengan pihak-pihak berkepentingan yang berpotensi out by the Company with interested parties that
menimbulkan terjadinya benturan kepentingan. has the potential to give rise to a conflict of interest.
Aktivitas pengawasan ini dilakukan sebagai bentuk This supervisory activity is carried out as a form of
pengendalian internal untuk memastikan terlaksananya internal control to ensure the implementation of
pengelolaan keuangan yang menjunjung tinggi prinsip- financial management that upholds the principles of
prinsip transparansi dan akuntabilitas, serta untuk transparency and accountability, as well as to ensure
menjamin bahwa semua transaksi tersebut sudah that all transactions are carried out in accordance with
dilaksanakan sesuai dengan praktik bisnis yang berlaku generally accepted business practices and meet the
umum antara dan memenuhi prinsip transaksi pada principles of transactions at fair value (the arm's length
nilai yang wajar (arm’s length principle). principle).
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PERUBAHAN KETENTUAN PERUNDANG- CHANGES IN STATUTORY PROVISIONS
UNDANGAN YANG BERPENGARUH THAT INFLUENCE SIGNIFICANTLY
SIGNIFIKAN
Pada tahun 2023, terdapat perubahan perubahan In 2023, there were changes to a number of regulations
pada sejumlah peraturan dan perundang-undangan and laws that had a significant impact on the Company’s
yang berpengaruh signifikan terhadap kegiatan usaha business activities, including the following:
Perseroan, antara lain sebagai berikut:
Peraturan Perundang-
Perihal Dampak Bagi Perseroan
No. Undangan
Subject Impact to the Company
Legislation
1. Peraturan Menteri BUMN Nomor Penugasan Khusus Dan Pada tanggal 26 Maret 2023, telah diundangkan Peraturan Menteri
PER-1/MBU/03/2023 Program Tanggung Jawab Badan Usaha Milik Negara terkait Penugasan Khusus bagi BUMN
Regulation of the Minister Sosial Dan Lingkungan dan Program Tanggung Jawab Sosial dan Lingkungan BUMN.
of SOEs Number PER-1/ Badan Usaha Milik Negara Penerbitan Peraturan Menteri ini merupakan suatu bentuk
MBU/03/2023 deregulasi dan sinkronisasi serta harmonisasi guna mendukung
Special Assignments and pengelolaan BUMN yang terpadu, dan berkelanjutan khususnya
Social and Environmental yang berkaitan dengan mekanisme mengenai pelaksanaan
Responsibility Programmes penugasan khusus dan program tanggung jawab sosial dan
of State-Owned lingkungan BUMN.
Enterprises
Ketentuan ini mengatur mengenai penugasan khusus dari
Pemerintah Pusat dalam rangka menyelenggarakan fungsi
kemanfaatan umum serta riset dan inovasi nasional serta
pengaturan mengenai program tanggung jawab sosial dan
lingkungan BUMN, pengelolaan program tanggung jawab
sosial dan lingkungan BUMN, komite tanggung jawab sosial
dan lingkungan BUMN, dan kinerja program tanggung jawab
sosial dan lingkungan BUMN. Dengan ditetapkannya peraturan
ini, maka mempermudah bagi Perseroan dalam melaksanakan
pelaksanaan program tanggung jawab sosial dan lingkungan
serta penugasan khusus sebagai wujud implementasi kehadiran
BUMN untuk Indonesia, sehingga kehadiran Perseroan sebagai
BUMN dapat langsung dirasakan oleh masyarakat khususnya
masyarakat disekitar Perseroan yang pada akhirnya kegiatan
Perseroan mendapatkan dukungan dan peran aktif dari
masyarakat sekitar.
On March 26, 2023, the Government issued a Ministerial Regulation
regarding Special Assignments for State-Owned Enterprises
(BUMN) and BUMN Social and Environmental Responsibility
Programs. The issuance of this Ministerial Regulation
represents a form of deregulation and synchronization aimed
at supporting the integrated and sustainable management
of BUMN, particularly concerning mechanisms related to the
implementation of special assignments and BUMN social and
environmental responsibility programs.
These provisions regulate special assignments from the Central
Government to carry out public utility functions as well as
national research and innovation functions, as well as regulations
regarding BUMN social and environmental responsibility
programs, the management of BUMN social and environmental
responsibility programs, BUMN social and environmental
responsibility committees, and the performance of BUMN social
and environmental responsibility programs. With the enactment
of this regulation, it facilitates the Company in implementing
social and environmental responsibility programs and special
assignments as a manifestation of the presence of BUMN for
Indonesia, so that the presence of the Company as a BUMN can
be directly felt by the community, especially the communities
around the Company, ultimately receiving support and active
participation from the surrounding community in the Company's
activities.
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Peraturan Perundang-
Perihal Dampak Bagi Perseroan
No. Undangan
Subject Impact to the Company
Legislation
2. Peraturan Menteri BUMN Nomor Pedoman Tata Kelola Pada tanggal 24 Maret 2023, telah diundangkan Peraturan
PER-2/MBU/03/2023 Dan Kegiatan Korporasi Menteri Badan Usaha Milik Negara terkait tata Kelola dan
Signifikan badan Usaha kegiatan korporasi signifikan BUMN. Penerbitan Peraturan
Minister of State-Owned Milik Negara Menteri ini merupakan suatu bentuk deregulasi dan sinkronisasi
Enterprises Regulation Number serta harmonisasi guna mendukung pengelolaan BUMN yang
PER-2/MBU/03/2023 Guidelines for Governance terencana, terpadu, dan berkelanjutan khususnya yang berkaitan
and Significant Corporate dengan prinsip tata Kelola BUMN, penerapan manajemen
Activities of State-Owned risiko BUMN, penilaian tingkat kesehatan BUMN, perencanaan
Enterprises strategis BUMN, pedoman kegiatan korporasi signifikan BUMN,
penyelenggaraan teknologi informasi BUMN, dan pelaporan
BUMN.
Dengan ditetapkannya peraturan ini, maka dapat
menciptakan pengelolaan Perseroan lebih sehat dengan
selalu mempertimbangkan risiko dan perencanaan jangka
panjang termasuk penggunaan teknologi informasi dalam
melakukan kegiatan operasional Perseroan dengan tetap
mempertimbangkan tata kelola perusahaan yang baik.
On March 24, 2023, the Minister of State-Owned Enterprises issued
a regulation regarding the governance and significant corporate
activities of State-Owned Enterprises (BUMN). The issuance of
this Ministerial Regulation represents a form of deregulation,
synchronization, and harmonization aimed at supporting the
planned, integrated, and sustainable management of BUMN,
particularly concerning the principles of BUMN governance,
BUMN risk management implementation, BUMN health level
assessment, BUMN strategic planning, guidelines for significant
corporate activities of BUMN, BUMN information technology
management, and BUMN reporting.
With the enactment of this regulation, it can create a healthier
management of the Company by always considering risks and
long-term planning, including the use of information technology
in conducting the Company's operational activities while still
considering good corporate governance.
3. Peraturan Menteri BUMN Nomor Organ Dan Sumber Daya Pada tanggal 24 maret 2023, telah diundangkan Peraturan
PER-3/MBU/03/2023 Manusia Badan Usaha Milik Menteri Badan Usaha Milik Negara terkait organ dan sumber daya
Negara manusia BUMN. Penerbitan Peraturan Menteri ini merupakan
Minister of State-Owned suatu bentuk deregulasi dan sinkronisasi serta harmonisasi guna
Enterprises Regulation Number The Organs and Human mendukung pengelolaan BUMN yang terencana, terpadu, dan
PER-3/MBU/03/2023 Resources of State-Owned berkelanjutan khususnya yang berkaitan dengan pengangkatan,
Enterprises pemberhentian, dan penghasilan Direksi dan Dewan Komisaris/
Dewan Pengawas, Manajemen Talenta, dan Organ Pendukung
Dewan Komisaris/Dewan Pengawas BUMN.
Dengan ditetapkannya peraturan ini maka sudah dapat dipastikan
Perseroan dapat dikelola oleh orang-orang yang berkompeten
dan memiliki talenta yang dapat mengembangkan Perseroan
menjadi BUMN yang dapat berkontribusi bagi masyarakat dan
stakeholders lainnya.
On March 24, 2023, the Minister of State-Owned Enterprises issued
a regulation regarding the organization and human resources of
State-Owned Enterprises (BUMN). The issuance of this Ministerial
Regulation represents a form of deregulation, synchronization,
and harmonization aimed at supporting the planned, integrated,
and sustainable management of BUMN, particularly concerning
the appointment, termination, and remuneration of Directors and
Board of Commissioners/Supervisory Board, Talent Management,
and Supporting Organizations of the Board of Commissioners/
Supervisory Board of BUMN.
With the enactment of this regulation, it can be assured that
the Company can be managed by competent individuals with
talents capable of developing the Company into a State-Owned
Enterprise that can contribute to society and other stakeholders.
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Peraturan Perundang-
Perihal Dampak Bagi Perseroan
No. Undangan
Subject Impact to the Company
Legislation
4 Surat Edaran Menteri BUMN Optimalisasi Pelaksanaan Pada 20 Februari 2023, Menteri Badan Usaha Milik Negara telah
Nomor SE-1/MBU/02/2023 Penyaluran Bantuan Sosial menetapkan Surat Edaran mengenai Optimalisasi Pelaksanaan
Dan Kemanusiaan Pada Penyaluran Bantuan Sosial Dan Kemanusiaan Pada Program
Circular Letter of the Minister Program Tanggung Jawab Tanggung Jawab Sosial Dan Lingkungan BUMN. Ketentuan ini
of State-Owned Enterprises Sosial Dan Lingkungan mengatur mengenai optimalisasi penyaluran program tanggung
Number SE-1/MBU/02/2023 BUMN jawab sosial dan lingkungan BUMN dengan bekerja sama antar
BUMN, Anak Perusahaan BUMN, Perusahaan Terafiliasi BUMN,
Optimizing the badan hukum yang didirikan oleh BUMN untuk tujuan sosial
Implementation of dan kemanusiaan, atau badan hukum/badan usaha lainnya.
Social and Humanitarian Penerbitan Edaran ini dimaksudkan untuk meningkatkan tata
Assistance Distribution in the kelola dalam penyaluran Tanggung Jawab Sosial dan Lingkungan
Social and Environmental serta pelaporannya, secara khusus terkait penyaluran Program
Responsibility Program of Tanggung Jawab Sosial dan Lingkungan BUMN melalui mitra
State-Owned Enterprises penyalur.
Dengan ditetapkannya Edaran ini diharapkan penyaluran
program bantuan sosial dan kemanusiaan Perseroan dapat
lebih tepat sasaran dan dirasakan secara merata oleh seluruh
masyarakat dan pengalokasian bantuan dapat dilakukan secara
tersebar dengan melibatkan kerjasama dengan seluruh BUMN.
On February 20, 2023, the Minister of State-Owned Enterprises
issued a Circular Letter regarding the Optimization of the
Implementation of Social and Humanitarian Assistance
Distribution in the Social and Environmental Responsibility
Program of State-Owned Enterprises (BUMN). These provisions
regulate the optimization of the distribution of BUMN social
and environmental responsibility programs by collaborating
among BUMN, BUMN Subsidiaries, BUMN Affiliated Companies,
legal entities established by BUMN for social and humanitarian
purposes, or other legal entities/business entities. The issuance
of this Circular is intended to enhance governance in the
distribution of Social and Environmental Responsibility and its
reporting, specifically concerning the distribution of BUMN Social
and Environmental Responsibility Programs through distribution
partners.
With the enactment of this Circular, it is expected that the
distribution of the Company's social and humanitarian assistance
programs can be more targeted and felt evenly by the entire
community, and the allocation of assistance can be carried out
widely by involving cooperation with all BUMN.
5 Peraturan Pemerintah Nomor 46 Perubahan Atas Peraturan Pada tanggal 25 September 2023, Presiden Republik Indonesia
tahun 2023 Pemerintah Nomor 28 telah menetapkan Peraturan Pemerintah mengenai Perubahan
Tahun 2021 Tentang
Government Regulation Number Penyelenggaraan Bidang Atas Penyelenggaraan Bidang Perindustrian. Peraturan
46 of 2023 Perindustrian ini mengatur mengenai perubahan ketentuan dalam
penyelenggaraan bidang perindustrian sehubungan dengan
Amendment to Government
Regulation Number 28 telah disahkannya peraturan terbaru mengenai Cipta Kerja
of 2021 Concerning the dan dalam rangka menjamin ketersediaan dan memberikan
Implementation of the kemudahan untuk memperoleh bahan baku dan/atau bahan
Industrial Sector
penolong bagi industri dalam negeri. Perubahan ketentuan
dalam Peraturan ini antara lain terkait dengan neraca komoditas,
importasi bahan baku dan/atau bahan penolong bagi industri
(perizinan API-U dapat melakukan impor) dan standardisasi
Industri.
Dengan ditetapkannya peraturan ini, maka akan berdampak
terhadap kebijakan/proses bisnis Perseroan sebagai Perusahaan
Industri dan Industri Strategis serta diharapkan dapat
meningkatkan kinerja positif Perseroan.
On September 25, 2023, the President of the Republic of Indonesia
enacted a Government Regulation regarding Amendments to the
Implementation of the Industrial Sector. This regulation governs
changes to provisions in the industrial sector administration in
connection with the enactment of the latest regulation on Job
Creation and in order to ensure the availability and provide ease
of access to raw materials and/or auxiliary materials for domestic
industries. Changes in provisions in this Regulation include,
among others, commodity balances, the importation of raw
materials and/or auxiliary materials for industries (API-U licensing
can conduct imports), and industrial standardization.
With the enactment of this regulation, it will impact the policies/
business processes of the Company as an Industrial and Strategic
Industry Company and is expected to enhance the Company's
positive performance.
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Peraturan Perundang-
Perihal Dampak Bagi Perseroan
No. Undangan
Subject Impact to the Company
Legislation
6 Peraturan Pemerintah Nomor 51 Perubahan Atas Peraturan Pada tanggal 10 November 2023, Presiden Republik Indonesia
tahun 2023 Pemerintah Nomor 36 telah menetapkan Peraturan Pemerintah mengenai Perubahan
Tahun 2021 Tentang
Government Regulation Number Pengupahan Atas Ketentuan Pengupahan. Peraturan ini mengatur mengenai
51 of 2023 perubahan ketentuan Pengupahan sehubungan dengan telah
Amendment to Government disahkannya peraturan terbaru mengenai Cipta Kerja dan dalam
Regulation Number 36 of
2021 Concerning Wages rangka menjaga daya beli pekerja/buruh dan stabilitas ekonomi
nasional serta memperhatikan dinamika perkembangan
perkembangan hubungan industrial. Perubahan ketentuan
dalam peraturan ini khususnya terkait upah minimum.
Dengan ditetapkannya peraturan ini maka akan berdampak pada
proses bisnis perseroan dan diharapkan dapat meningkatkan
kinerja positif Perseroan.
On November 10, 2023, the President of the Republic of Indonesia
enacted a Government Regulation regarding Amendments
to Wage Provisions. This regulation governs changes to wage
provisions in connection with the enactment of the latest
regulation on Job Creation and in order to maintain the
purchasing power of workers/laborers and national economic
stability while also considering the dynamics of industrial
relations development. Changes in provisions in this regulation
particularly relate to minimum wages.
With the enactment of this regulation, it will impact the business
processes of the company and is expected to enhance the
company's positive performance.
7 Peraturan Menteri Perdagangan Kebijakan dan Pengaturan Pada tanggal 10 Juli 2023, Menteri Perdagangan Republik
Nomor 23 Tahun 2023 Ekspor Indonesia telah menetapkan peraturan mengenai Kebijakan
dan Pengaturan Ekspor. Peraturan ini mengatur kebijakan dan
Minister of Trade Regulation Policies and Regulations on pengaturan Ekspor seluruh produk termasuk produk besi dan
Number 23 of 2023 Export baja.
Dengan ditetapkannya peraturan ini, maka akan berdampak
terhadap kebijakan/proses bisnis Perseroan dan dapat
meningkatkan kinerja positif Perseroan.
On July 10, 2023, the Minister of Trade of the Republic of Indonesia
enacted a regulation concerning Policies and Regulations on
Export. This regulation governs the policies and regulations on
the export of all products, including iron and steel products.
With the enactment of this regulation, it will impact the policies/
business processes of the company and can enhance the
company's positive performance.
8 Peraturan Menteri Perdagangan Kebijakan dan Pengaturan Pada tanggal 11 Desember 2023, Menteri Perdagangan Republik
Nomor 36 Tahun 2023 Impor Indonesia telah menetapkan peraturan mengenai Kebijakan
dan Pengaturan Impor. Peraturan ini mengatur kebijakan dan
Minister of Trade Regulation Policies and Regulations on pengaturan Impor seluruh produk termasuk produk besi dan
Number 36 of 2023 Imports baja. Dalam ketentuan ini, alur/proses impor produk besi dan
baja masih sama seperti peraturan sebelumnya namun terdapat
penambahan kode HS yang termasuk dalam Larangan dan
Pembatasan (Lartas).
Di dalam persyaratan izin impor dibutuhkan submit data tersedia
yaitu data rencana produksi dan rencana distribusi dari industri
dalam negeri yang mengajukan impor. Dengan ditetapkannya
ketentuan ini, akan mendukung industri baja nasional termasuk
Perseroan khususnya dalam pemenuhan bahan baku, dimana
hal tersebut telah memperhatikan kemampuan produksi
produsen nasional sehingga pada akhirnya dapat meningkatkan
kinerja positif Perseroan.
On December 11, 2023, the Minister of Trade of the Republic
of Indonesia enacted a regulation concerning Policies and
Regulations on Imports. This regulation governs the policies and
regulations on the importation of all products, including iron
and steel products. Within these provisions, the import process
for iron and steel products remains the same as in previous
regulations, but there is an addition of HS codes that are included
in the List of Prohibited and Restricted Goods (Lartas).
Under the import permit requirements, it is necessary to submit
available data, including production plans and distribution
plans from domestic industries applying for imports. With
the enactment of these provisions, it will support the national
steel industry, including the Company, especially in meeting
raw material needs, considering the production capacity of
national producers, ultimately enhancing the Company's positive
performance.
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Peraturan Perundang-
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No. Undangan
Subject Impact to the Company
Legislation
9 Keputusan Menteri Energi dan Pengguna Gas Bumi Pada tanggal 19 Mei 2023, Menteri Energi dan Sumber Daya
Sumber Daya Mineral Nomor Tertentu dan Harga Gas Mineral Republik Indonesia telah menetapkan peraturan
91.K/MG.01/MEM.M/2023 Bumi Tertentu di Bidang mengenai Pengguna Gas Bumi Tertentu dan Harga Gas Bumi
industri Tertentu di Bidang industri. Peraturan ini mengatur terkait
Minister of Energy and Mineral pemberian insentif untuk Industri Baja Nasional salah satunya
Resources Decree Number 91.K/ Specific Natural Gas Users Perseroan untuk mendapatkan harga gas bumi sebesar USD6,0
MG.01/MEM.M/2023 and Specific Natural Gas atau 6,50/MMBTU.
Prices in the Industrial Dengan ditetapkannya ketentuan ini, tentunya sangat
Sector membantu Perseroan untuk mendapatkan harga gas bumi yang
murah dan membantu menekan biaya produksi Perseroan yang
pada akhirnya dapat meningkatkan kinerja positif Perseroan.
On May 19, 2023, the Minister of Energy and Mineral Resources
of the Republic of Indonesia enacted a regulation concerning
Specific Natural Gas Users and Specific Natural Gas Prices in the
Industrial Sector. This regulation pertains to providing incentives
for the National Steel Industry, including the Company, to obtain
natural gas prices at USD6.0 or 6.50/MMBTU.
With the enactment of these provisions, it will significantly assist
the Company in obtaining affordable natural gas prices and help
reduce the Company's production costs, ultimately enhancing
the Company's positive performance.
PERUBAHAN KEBIJAKAN AKUNTANSI CHANGES IN ACCOUNTING POLICIES
Selama tahun 2023 tidak ada perubahan kebijakan In 2023, there were no changes to the Company’s
akuntansi di Perseroan. accounting policies.
KELANGSUNGAN USAHA BUSINESS CONTINUITY
Kejadian kahar di pabrik Hot Strip Mill #1 (“HSM#1”) The force majeure incident at the Hot Strip Mill #1
pada 5 Mei 2023 menjadi salah satu titik balik Perseroan (“HSM#1”) factory on May 5, 2023, was one of the turning
dalam menentukan strategi bisnis Perseroan ke depan. points for the Company in determining the Company’s
Pabrik HSM#1 yang tidak dapat dioperasikan secara future business strategy. The HSM#1 factory, which
normal hingga akhir tahun 2024 tersebut memberikan cannot be operated normally until the end of 2024, has a
dampak langsung terhadap terganggunya arus kas direct impact on disrupting cash flow for operations and
untuk operasional serta kemampuan Perseroan dalam the Company’s ability to pay restructuring debt.
melakukan pembayaran utang restrukturisasi.
Dalam masa perbaikan HSM#1, Perseroan telah During the HSM#1 improvement period, the Company
menentukan strategi jangka pendek untuk menjaga has determined a short-term strategy to maintain
kelangsungan bisnisnya, melalui: business continuity through:
1. Melakukan kerjasama Mill to Mill dengan produsen 1. Collaborating Mill-to-Mill with global
baja global untuk pengadaan HRC steel producers to procure HRC
Pada tahun 2023, Perseroan telah mendapatkan In 2023, the Company obtained an import permit
ijin impor dengan kuota sebesar 100 ribu ton with a quota of 100 thousand tons and working
dengan kebutuhan modal kerja sekitar USD60 juta. capital requirements of around USD60 million. Until
Sampai dengan November 2023, kuota terpakai November 2023, the used quota is projected to be
diproyeksikan sebesar 25 ribu ton dengan HRC 25 thousand tons with HRC from POSCO (Korea)
dari POSCO (Korea) dan Hoa Phat Steel (Vietnam). and Hoa Phat Steel (Vietnam). This program will
Program ini akan terus dilanjutkan hingga 2024 continue until 2024, which is estimated to require a
yang diestimasikan akan membutuhkan modal working capital of USD106 million (212,000 tons).
kerja sebesar USD106 juta (212.000 ton). 2. Maximizing domestic supply capacity by PT
2. Memaksimalkan kapasitas suplai dalam negeri oleh Krakatau Posco (125 thousand tons per month)
PT Krakatau Posco (125 ribu ton per bulan) PT Krakatau Posco (“PTKP”), which is a joint venture
PT Krakatau Posco (“PTKP”) yang merupakan with the Company, is encouraged to reallocate
perusahaan patungan Perseroan didorong untuk PTKP HRC export supplies to supply domestic
melakukan realokasi suplai ekspor HRC PTKP untuk needs, including through the General Marketing
menyuplai kebutuhan domestik, termasuk melalui Framework scheme and PTKS-PTKP tolling.
skema General Marketing Framework dan tolling
PTKS-PTKP.
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Selain inisiatif di atas, Perseroan juga mengupayakan In addition to the above initiatives, the Company is
untuk optimalisasi collection piutang usaha, konversi also working to optimize trade receivables collection,
Work In Process (“WIP”) dan Finished Goods (“FG”), conversion of Work In Process (“WIP”) and Finished
konversi slab on-hand dan slab ongoing melalui tooling Goods (“FG”), conversion of on-hand slabs and ongoing
dan take over slab, optimalisasi penjualan by product, slabs through tooling and take over slabs, optimization
serta perolehan dividen anak perusahaan untuk of sales by products, as well as subsidiary dividends to
mendukung kebutuhan kas operasional selama masa support operational cash needs during the recovery
recovery. period.
Untuk kelangsungan usaha jangka panjang, Perseroan For long-term business continuity, the Company
sedang mengajukan Rencana Penyehatan Keuangan is currently proposing a Financial Restructuring
(“RPK”) yang didalamnya meliputi usulan restrukturisasi Plan (“RPK”), which includes proposals for further
lanjutan serta rencana penyelesaiannya hingga 15 restructuring and a completion plan for the next 15
tahun ke depan. Adapun 3 (tiga) inisiatif strategis yang years. The 3 (three) strategic initiatives that support the
mendukung going concern Perseroan adalah sebagai Company’s going concern are as follows:
berikut:
1. Membangun Bisnis Core Steel yang Sustainable 1. Building a Sustainable Steel Core Business
Rencana ini dilakukan melalui pengoperasian This plan is carried out through the re-operation
kembali HSM#1 serta pengalihan HSM#1 dan of HSM#1 and the transfer of HSM#1 and CRM into
CRM menjadi unit bisnis yang efisien, kompetitif efficient, competitive, and profitable business units.
dan profitable. Kedua unit bisnis tersebut akan The operations of these two business units will be
dioptimalkan operasionalnya untuk penyelesaian optimized to settle the remaining Tranche A debt of
sisa utang Tranche A sebesar USD172 juta. USD172 million.
2. Reaktivasi dan Optimalisasi Aset 2. Asset Reactivation and Optimization
Dalam rangka utilisasi idle asset serta meningkatkan In order to utilize idle assets and increase revenue,
pendapatan, Perseroan berencana melakukan the Company plans to reactivate the ISM-BF facility
reaktivasi fasilitas ISM-BF berkapasitas 2 hingga 4 with a capacity of 2 to 4 million tons per year
juta ton per tahun melalui kerja sama dengan mitra through collaboration with strategic partners (long
strategis (long steel). Penjajakan kerjasama telah steel). The exploration of cooperation began in 2022,
dimulai sejak tahun 2022 dimana penandatanganan with the signing of the Joint Venture Agreement
Joint Venture Agreement direncanakan dapat planned to be carried out at the end of 2024.
dilakukan di akhir 2024. Meanwhile, optimizing non-productive assets in
Sementara itu, optimalisasi aset non-produktif the form of land is the Company’s initiative in the
berupa lahan merupakan inisiatif Perseroan dalam context of settling the remaining Tranche B debt of
rangka penyelesaian sisa utang Tranche B sebesar USD247 million.
USD247 juta. 3. Development of the National Steel
3. Pengembangan Industri Baja Nasional 10 Juta Ton Industry to 10 Million Tons per Year
per Tahun In order to increase business value (market cap) in the
Dalam rangka meningkatkan nilai bisnis (market future, the Company will develop core steel through
cap) di masa depan, Perseroan akan melakukan the Cilegon steel cluster roadmap of 10 MTPA with
pengembangan core steel melalui roadmap cluster strategic partners as well as develop steel industry
baja Cilegon 10 MTPA dengan mitra strategis supporting infrastructure managed by subsidiaries.
serta pengembangan infrastruktur pendukung Based on this plan, the Company will conduct
industri baja yang dikelola oleh anak perusahaan. fundraising in the future after the business growth
Atas rencana tersebut, Perseroan akan melakukan of related subsidiaries to settle Tranche C debt
fundraising di masa depan paska pertumbuhan amounted to to USD1.02 billion.
bisnis anak usaha terkait untuk penyelesaian utang
Tranche C sebesar USD1,02 miliar.
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06
Tata Kelola Perusahaan
Chapter
Corporate Governance
TATA KELOLA
PERUSAHAAN
Corporate Governance
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Tata Kelola
Perusahaan
Corporate Governance
KOMITMEN PENERAPAN GCG COMMITMENT TO
Dengan IMPLEMENTATION OF GCG
memperkuat Penerapan Tata Kelola Perseroan yang baik The implementation of Good Corporate
komitmen pada (Good Corporate Governance/GCG) menjadi Governance (GCG) is a determining factor
Tata Kelola faktor penentu keberhasilan dalam mengelola for the success of managing the Company's
Perusahaan bisnis Perseroan. Melalui penerapan GCG, business. Through the application of GCG,
yang Baik, diharapkan manajemen sumber daya dan it is expected that the management of the
Perseroan organisasi Perseroan dapat berjalan lebih Company's resources and organization
berusaha efisien, efektif, ekonomis, dan produktif, can operate more efficiently, effectively,
mewujudkan dengan fokus pada tujuan Perseroan dan economically, and productively, with a focus on
bisnis yang memperhatikan kebutuhan pemangku the Company's objectives and consideration
bertanggung kepentingan (stakeholders). Perseroan for stakeholders' needs. The Company realizes
jawab dan menyadari bahwa GCG bukan hanya that GCG is not merely a formal obligation but
berkualitas. sekadar kewajiban formal, melainkan telah has become an integral necessity in conducting
menjadi kebutuhan yang tak terpisahkan sustainable business activities, enhancing
By reinforcing dalam menjalankan kegiatan bisnis secara value-added, and helping the Company
the berkelanjutan, meningkatkan nilai tambah maintain competitiveness. Additionally, GCG
commitment to (value added), dan membantu Perseroan tetap is regarded as a tool to achieve the Company's
Good Corporate memiliki daya saing. Selain itu, GCG dianggap vision and mission.
Governance, sebagai alat untuk mencapai visi dan misi
the Company Perseroan.
strives to realize
responsible Penerapan GCG pada seluruh aspek bisnis dan The implementation of GCG in all aspects of
and high- tingkatan organisasi dianggap sebagai upaya business and organizational levels is considered
quality business nyata dalam meningkatkan kinerja Perseroan a concrete effort to improve the Company's
practices. dan menciptakan nilai ekonomi yang performance and create sustainable economic
berkelanjutan, terutama di tengah dinamika value, especially amidst the dynamics
perubahan iklim usaha dan persaingan of business climate change and market
pasar. Prinsip-prinsip penerapan GCG juga competition. The principles of applying GCG are
diharapkan dapat mendorong terciptanya also expected to promote healthy competition
persaingan yang sehat dan iklim usaha yang and a conducive business climate, serving as
kondusif, menjadi landasan penting untuk a vital foundation for sustainable economic
pertumbuhan dan stabilitas ekonomi yang growth and stability. Within the framework of
berkesinambungan. Dalam kerangka kerja sustainable development, GCG plays a key role
pembangunan berkelanjutan (sustainability as one of the main pillars expected to shape a
development), GCG memegang peran healthy investment climate.
kunci sebagai salah satu pilar utama yang
diharapkan mampu membentuk fondasi iklim
investasi yang sehat.
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195 Sebagai langkah konkret dalam penerapan GCG secara As a concrete step in implementing comprehensive menyeluruh, Perseroan telah mengadopsi standar GCG, the Company has adopted the best standards terbaik (best practice) yang berlaku di Indonesia, antara applicable in Indonesia, including the GCG Guidelines lain Pedoman GCG yang diterbitkan oleh Komite issued by the National Committee on Governance Policy Nasional Kebijakan Governansi (KNKG) tahun 2021, (KNKG) in 2021, and the GCG implementation standards dan standar penerapan GCG untuk Badan Usaha Milik for State-Owned Enterprises (SOEs) issued by the Negara (BUMN) yang dikeluarkan oleh Kementerian Ministry of SOEs, namely Ministerial Regulation No. Per- BUMN, yaitu Peraturan Menteri BUMN No. Per-02/ 02/MBU/03/2023. MBU/03/2023. Penerapan prinsip-prinsip GCG Implementation of GCG principles Prinsip-prinsip GCG merupakan landasan, norma, dan The principles of GCG serve as the foundation, norms, pedoman yang esensial dalam membangun sistem and essential guidelines in establishing a healthy pengelolaan perusahaan yang sehat. Di Perseroan, corporate management system. In the Company, the penerapan prinsip-prinsip GCG merujuk pada implementation of GCG principles refers to the General Pedoman Umum GCG dari Komite Nasional Kebijakan GCG Guidelines from the National Committee on Governansi (KNKG) dan Peraturan Menteri BUMN No. Governance Policy (KNKG) and Ministerial Regulation Per-02/MBU/03/2023. Adapun prinsip-prinsip GCG yang No. Per-02/MBU/03/2023 concerning State-Owned diterapkan oleh Perseroan mencakup beberapa aspek, Enterprises. The GCG principles applied by the Company yaitu: encompass several aspects, namely: PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
Penjelasan Prinsip GCG Penerapan Prinsip GCG di Perseroan
Explanation of GCG Principles Implementation of GCG Principles in the Company
Prinsip: Transparansi
Principle: Transparency
Transparansi yaitu keterbukaan dalam melaksanakan proses 1. Perseroan telah menyediakan informasi secara memadai, jelas,
pengambilan keputusan dan keterbukaan dalam mengemukakan dan akurat, tepat waktu, serta mudah diakses oleh seluruh
informasi material dan relevan mengenal Perseroan. pemangku kepentingan melalui situs web resmi, yaitu
www.krakatausteel.com.
2. Perseroan menerbitkan laporan yang dipublikasikan secara
berkala dan tepat waktu kepada regulator, antara lain Laporan
Keuangan Triwulan, Laporan Keuangan Semester, Laporan
Keuangan Tahunan yang diaudit, dan Laporan Tahunan.
3. Perseroan telah merumuskan kebijakan-kebijakan internal
secara tertulis dan telah disampaikan kepada pemangku
kepentingan.
Transparency refers to openness in decision-making processes and 1. The Company has provided information adequately, clearly,
disclosure of material and relevant information concerning the and accurately, in a timely manner, and easily accessible to all
Company. stakeholders through the official website, namely
www.krakatausteel.com.
2. The Company publishes reports periodically and promptly to
regulators, including Quarterly Financial Reports, Semi-Annual
Financial Reports, Audited Annual Financial Reports, and Annual
Reports.
3. The Company has formulated internal policies in writing and
communicated them to stakeholders.
Prinsip: Akuntabilitas
Principle: Accountability
Akuntabilitas yaitu kejelasan fungsi, pelaksanaan dan 1. Perseroan telah secara tegas menetapkan tugas dan tanggung
pertanggungjawaban organ perusahaan sehingga pengelolaan jawab untuk setiap organ perusahaan.
Perseroan terlaksana secara efektif. 2. Perseroan memastikan bahwa seluruh organ perusahaan
memiliki tugas, tanggung jawab, dan peran yang jelas dalam
struktur GCG.
3. Perseroan memastikan adanya sistem pengendalian internal
yang efektif dalam pengelolaan perusahaan.
4. Perseroan memiliki indikator kinerja yang konsisten dan sesuai
dengan tujuan perusahaan.
5. Perseroan menerapkan sistem penghargaan dan sanksi yang
sesuai (reward and punishment system).
6. Perseroan memastikan setiap organ perusahaan menjalankan
tugas dan tanggung jawab dengan mematuhi etika bisnis dan
pedoman perilaku (code of conduct).
Accountability refers to the clarity of the functions, implementation, 1. The Company has clearly defined the duties and responsibilities
and responsibilities of the company’s organs, ensuring that the for each corporate organ.
management of the Company is carried out effectively. 2. The Company ensures that all corporate organs have clear
duties, responsibilities, and roles within the GCG structure.
3. The Company ensures the existence of an effective internal
control system in managing the company.
4. The Company has consistent performance indicators that align
with the company’s objectives.
5. The Company implements a reward and punishment system
that is appropriate.
6. The Company ensures that each corporate organ carries out its
duties and responsibilities in accordance with business ethics
and codes of conduct.
Prinsip: Pertanggungjawaban
Principle: Accountability
Pertanggungjawaban yaitu kesesuaian di dalam pengelolaan 1. Perseroan memastikan kepatuhan terhadap peraturan
Perseroan terhadap peraturan perundang-undangan yang berlaku perundang-undangan yang berlaku.
dan prinsip- prinsip korporasi yang sehat. 2. Perseroan menyusun kebijakan-kebijakan internal berlandaskan
peraturan perundang-undangan yang relevan sebagai pedoman
implementasi GCG bagi seluruh organ perusahaan.
3. Perseroan menjalankan usahanya dengan prinsip kehati-hatian.
4. Perseroan melaksanakan tanggung jawab sosial terhadap
masyarakat dan lingkungan sekitar.
5. Perseroan berupaya menjaga kesinambungan usaha dalam
jangka panjang.
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Penjelasan Prinsip GCG Penerapan Prinsip GCG di Perseroan
Explanation of GCG Principles Implementation of GCG Principles in the Company
Accountability refers to the clarity of functions, implementation, 1. The Company has explicitly defined the duties and
and responsibility of the company’s organs, ensuring effective responsibilities for each corporate organ.
management of the Company. 2. The Company ensures that all corporate organs have clear
duties, responsibilities, and roles within the GCG structure.
3. The Company ensures the existence of an effective internal
control system in managing the company.
4. The Company has consistent performance indicators that align
with the company’s objectives.
5. The Company implements a reward and punishment system
that is appropriate.
6. The Company ensures that each corporate organ carries out its
duties and responsibilities in accordance with business ethics
and codes of conduct.
Prinsip: Kemandirian
Principle: Independence
Kemandirian yaitu keadaan di mana Perseroan dikelola secara 1. Perseroan memastikan komitmen setiap organ perusahaan
profesional tanpa benturan kepentingan dan pengaruh/tekanan untuk bebas dari benturan kepentingan (conflict of interest) dan
dari pihak mana pun yang tidak sesuai dengan peraturan mengambil keputusan secara objektif.
perundang-undangan dan prinsip-prinsip korporasi yang sehat. 2. Perseroan mewajibkan setiap organ perusahaan melaksanakan
fungsi dan tugas sesuai dengan Anggaran Dasar dan peraturan
perundang-undangan.
3. Perseroan memastikan setiap organ perusahaan tidak
mendominasi dan tidak melempar tanggung jawab.
Independence refers to the state in which the Company is 1. The Company ensures the commitment of each corporate
professionally managed without conflicts of interest and influences/ organ to be free from conflicts of interest and to make decisions
pressures from any party that are not in line with the laws and objectively.
principles of healthy corporations. 2. The Company requires each corporate organ to carry out
its functions and duties in accordance with the Articles of
Association and regulations.
3. The Company ensures that each corporate organ does not
dominate and shirk responsibility.
Prinsip: Kewajaran
Principle: Fairness
Kewajaran yaitu keadilan dan kesetaraan di dalam memenuhi 1. Perseroan memberikan kesempatan yang setara kepada seluruh
hak-hak pemangku kepentingan (stakeholders) yang timbul pemegang saham untuk dapat memberikan masukan dan
berdasarkan perjanjian dan perundang-undangan. menyampaikan pendapat, serta membuka akses terhadap
informasi sesuai dengan prinsip transparansi dalam lingkup
kedudukan masing-masing.
2. Perseroan senantiasa memberikan perlakuan setara dan wajar
kepada semua pemangku kepentingan tanpa terkecuali,
sesuai dengan manfaat dan kontribusi yang diberikan kepada
Perseroan.
3. Perseroan memberikan kesempatan yang sama dalam
penerimaan karyawan, berkarir, dan melaksanakan tugas secara
profesional tanpa membedakan suku, agama, ras, golongan,
gender, dan kondisi fisik.
Fairness is the justice and equality in fulfilling the rights of 1. The Company provides equal opportunities to all shareholders
stakeholders arising from agreements and legislation. to provide input and express opinions, and opens access to
information in accordance with the principle of transparency
within their respective positions.
2. The Company always provides equal and fair treatment to all
stakeholders without exception, in line with the benefits and
contributions provided to the Company.
3. The Company provides equal opportunities in recruitment,
career development, and carrying out duties professionally
without discrimination based on ethnicity, religion, race, social
class, gender, and physical condition.
Tujuan Penerapan GCG Goals of GCG Implementation
Secara umum, tujuan dari penerapan GCG di Perseroan Generally, the objectives of implementing GCG in the
adalah sebagai berikut: Company are as follows:
1. Mengoptimalkan nilai Perseroan agar memiliki 1. To optimize the Company’s value to have strong
daya saing yang kuat, baik secara nasional maupun competitiveness, both nationally and internationally,
internasional, sehingga mampu mempertahankan enabling it to sustain its existence and achieve
keberadaannya dan hidup berkelanjutan untuk sustainable growth to fulfill the Company’s purposes
mencapai maksud dan tujuan Perseroan. and objectives.
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Tata Kelola Perusahaan
Corporate Governance
2. Mendorong pengelolaan Perseroan secara 2. To promote professional, efficient, and effective
profesional, efisien, dan efektif, serta management of the Company, as well as to empower
memberdayakan fungsi dan meningkatkan the functions and enhance the independence of the
kemandirian Organ Perseroan. Company’s Organs.
3. Mendorong agar Organ Perseroan dalam membuat 3. To encourage the Company’s Organs to make
keputusan dan menjalankan tindakan dilandasi decisions and take actions based on high moral
nilai moral yang tinggi dan kepatuhan terhadap values and compliance with laws and regulations,
peraturan perundang-undangan, serta kesadaran as well as awareness of the Company’s social
akan adanya tanggung jawab sosial Perseroan responsibility to Stakeholders and environmental
terhadap Pemangku Kepentingan maupun sustainability around the Company.
kelestarian lingkungan di sekitar Perseroan. 4. To increase the Company’s contribution to the
4. Meningkatkan kontribusi Perseroan dalam national economy.
perekonomian nasional. 5. To enhance a conducive business climate for
5. Meningkatkan iklim usaha yang kondusif bagi national investment development.
perkembangan investasi nasional. 6. To reduce the potential for conflicts of interest
6. Mengurangi potensi benturan kepentingan organ between the Company’s organs and employees in
Perseroan dan karyawan dalam menjalankan bisnis conducting the Company’s business.
Perseroan
Program Krakatau Steel Bersih (KS Krakatau Steel Bersih Program (Bersih
Bersih) KS)
Kementerian BUMN senantiasa berupaya mendorong The Ministry of SOEs continuously strives to promote
praktik bisnis yang bersih dari korupsi, kolusi, dan clean business practices free from corruption, collusion,
nepotisme di lingkungan BUMN, serta memberikan and nepotism within the SOE environment, reaffirming
penegasan atas komitmen Kementerian BUMN dan the commitment of the Ministry of SOEs and SOEs as
BUMN sebagai panutan dalam pencegahan korupsi, role models in preventing corruption, collusion, and
kolusi, dan nepotisme. nepotism.
Untuk mengarahkan kegiatan dan bisnis Perseroan To guide the Company’s activities and business in line
sesuai dengan komitmen praktik bisnis yang bersih, with the commitment to clean business practices,
telah ditetapkan kebijakan-kebijakan pokok yang akan fundamental policies have been established as the
menjadi dasar dalam merinci kebijakan operasional basis for detailing the Company’s operational policies,
Perseroan, meliputi: including:
1. Menjalankan tata kelola Perseroan berdasarkan 1. Consistently implementing corporate governance
prinsip-prinsip GCG secara konsisten untuk menjalin based on GCG principles to foster harmonious
hubungan yang harmonis dengan pemangku relationships with stakeholders.
kepentingan. 2. Implementing effective Internal Control, Risk
2. Menerapkan Pengendalian Internal, Sistem Management Systems, Security and Industrial
Manajemen Risiko, Sistem Manajemen Environment Management Systems to safeguard
Pengamanan dan Lingkungan Industri yang the Company’s investments and assets, promote
efektif untuk mengamankan investasi dan aset continuity, profitability, and Company growth in line
Perseroan, mendorong kontinuitas, profitabilitas, with the Company’s Vision and Mission.
dan pertumbuhan Perseroan selaras dengan Visi 3. Enhancing the violation reporting system to
dan Misi Perseroan. strengthen early detection mechanisms and
3. Menyempurnakan sistem pelaporan pelanggaran combat practices contrary to GCG principles,
untuk memperkuat sistem deteksi dini dan through the violation reporting mechanism
memerangi praktik yang bertentangan dengan (Whistle Blowing System) and cooperation with
praktik GCG, yaitu melalui mekanisme pelaporan the Corruption Eradication Commission (KPK) in
pelanggaran (Whistle Blowing System) dan bekerja handling complaints in efforts to combat corruption.
sama dengan Komisi Pemberantasan Korupsi (KPK)
dalam rangka penanganan pengaduan dalam
upaya pemberantasan tindak pidana korupsi.
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4. Melaksanakan program Pengelolaan dan 4. Implementing a Gratification Management and
Pengendalian Gratifikasi dan bekerja sama dengan Control program in collaboration with the Corruption
Komisi Pemberantasan Korupsi (KPK). Eradication Commission (KPK).
5. Komitmen Etika Bisnis dan Etika Kerja seluruh 5. Commitment to Business Ethics and Work Ethics
karyawan guna membudayakan perilaku yang for all employees to cultivate ethical behavior in
beretika dalam melakukan kegiatan kerja dan bisnis carrying out Company activities and business.
Perseroan. 6. Imposing the obligation to submit Wealth Reports
6. Menetapkan kewajiban pengisian Laporan Harta (LHKPN) within the Company through Directors
Kekayaan (LHKPN) dilingkungan Perseroan melalui Decree No. 98/DU-KS/Kpts/2021 on November 10,
SK Direksi No. 98/DU-KS/Kpts/2021 tanggal 10 2021, Regarding the Obligation to Report Wealth of
November 2021 Tentang Kewajiban Laporan Harta State Officials in PT Krakatau Steel (Persero) Tbk.
Kekayaan Penyelenggara Negara Di PT Krakatau 7. Implementation of ISO 37001: Anti-Bribery
Steel (Persero) Tbk. Management System, certification obtained in 2020
7. Implementasi ISO 37001: Sistem Manajemen Anti and continuously recertified.
Penyuapan, sertifikasi diperoleh pada tahun 2020
dan secara berkelanjutan diresertifikasi kembali.
LANDASAN HUKUM DAN REFERENSI LEGAL DEED AND REFERENCES FOR THE
PENERAPAN GCG IMPLEMENTATION OF GCG
Penerapan GCG di Perseroan mengacu pada beberapa The implementation of GCG in the Company refers to
landasan hukum dan referensi, antara lain: several legal bases and references, including:
1. Undang-Undang RI No. 40 Tahun 2007 tentang 1. Law of the Republic of Indonesia No. 40 of 2007
Perseroan Terbatas. concerning Limited Liability Companies.
2. Undang-Undang No. 6 Tahun 2023 tentang Cipta 2. Law No. 6 of 2023 concerning Job Creation regarding
Kerja tentang penetapan PERPU No. 2 Tahun 2022 the enactment of Government Regulation No. 2 of
tentang Cipta Kerja menjadi Undang-Undang 2022 concerning Job Creation as Law.
3. Peraturan Pemerintah RI No. 23 Tahun 2022 3. Government Regulation of the Republic of Indonesia
tentang Pendirian, Pengurusan, Pengawasan dan No. 23 of 2022 concerning the Establishment,
Pembubaran Badan Usaha Milik Negara. Management, Supervision, and Dissolution of State-
4. Peraturan Menteri Badan Usaha Milik Negara No. Owned Enterprises.
PER-2/MBU/03/2023 tentang Pedoman Tata Kelola 4. Regulation of the Minister of State-Owned
Dan Kegiatan Korporasi Signifikan Badan Usaha Enterprises No. PER-2/MBU/03/2023 concerning
Milik Negara. Guidelines for Governance and Significant Corporate
5. Anggaran Dasar PT Krakatau Steel (Persero) Tbk Activities of State-Owned Enterprises.
Akta Notaris Jose Dima Satria, S.H.,, M.Kn. No. 107 5. Articles of Association of PT Krakatau Steel (Persero)
tanggal 29 Juli 2021. Tbk Deed of Notary Jose Dima Satria, SH., M.Kn. No.
6. Pedoman Umum Governansi Korporat Indonesia 107 on July 29, 2021.
(PUG-KI) 2021 dari Komite Nasional Kebijakan 6. Indonesian Corporate Governance General
Governansi (KNKG). Guidelines (PUG-KI) 2021 from the National
7. Peraturan Otoritas Jasa Keuangan No. Committee on Governance Policy (KNKG).
32/POJK.04/2014 tentang Rencana dan 7. Financial Services Authority Regulation No. 32/
Penyelenggaraan Rapat Umum Pemegang POJK.04/2014 concerning the Planning and
Saham Perusahaan Terbuka sebagaimana diubah Conducting of General Meetings of Shareholders of
dengan Peraturan Otoritas Jasa Keuangan No. 15/ Public Companies as amended by Financial Services
POJK.04/2020. Authority Regulation No. 15/POJK.04/2020.
8. Peraturan Otoritas Jasa Keuangan No. 33/ 8. Financial Services Authority Regulation No. 33/
POJK.04/2014 tentang Direksi dan Dewan Komisaris POJK.04/2014 concerning Directors and Board of
Emiten atau Perusahaan Publik. Commissioners of Issuers or Public Companies.
9. Peraturan Otoritas Jasa Keuangan No. 34/ 9. Financial Services Authority Regulation No. 34/
POJK.04/2014 tentang Komite Nominasi dan POJK.04/2014 concerning Nomination and
Remunerasi Emiten atau Perusahaan Publik. Remuneration Committees of Issuers or Public
10. Peraturan Otoritas Jasa Keuangan No. 35/ Companies.
POJK.04/2014 tentang Sekretaris Perusahaan 10. Financial Services Authority Regulation No. 35/
Emiten atau Perusahaan Publik. POJK.04/2014 concerning Company Secretaries of
Issuers or Public Companies.
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11. Peraturan Otoritas Jasa Keuangan No. 55/ 11. Financial Services Authority Regulation No. 55/
POJK.04/2015 tentang Pembentukan dan Pedoman POJK.04/2015 concerning the Formation and
Pelaksanaan Kerja Komite Audit. Guidelines for the Operation of Audit Committees.
ROADMAP DAN PENGEMBANGAN GCG ROADMAP AND GCG DEVELOPMENT
Sesuai dengan Peraturan Menteri BUMN No. Per-2/ In accordance with the Regulation of the Minister
MBU/2023, Perseroan yang tergolong sebagai BUMN of State-Owned Enterprises No. PER-2/MBU/2023,
Konglomerasi wajib menerapkan Tata Kelola Terintegrasi. the Company classified as a Conglomerate State-
Perseroan memiliki tanggung jawab untuk memastikan Owned Enterprise (BUMN Konglomerasi) is obliged to
keselarasan dan harmonisasi kebijakan antara Induk implement Integrated Governance. The Company has the
dan Anak Perusahaan serta memantau risiko secara responsibility to ensure alignment and harmonization of
terstruktur antara Induk dan Anak Perusahaan. Hal ini policies between the Parent and Subsidiary Companies
diawali dengan Perseroan saat ini sedang menyusun and to monitor risks in a structured manner between
pedoman/kebijakan tata kelola terintegrasi. Selanjutnya the Parent and Subsidiary Companies. This begins with
Perseroan berkomitmen untuk melaksanakan kebijakan the Company currently drafting guidelines/policies for
tersebut dan melakukan evaluasi secara berkala dalam integrated governance. Furthermore, the Company
rangka meningkatkan kualitas penerapan kebijakan commits to implementing these policies and conducting
tata kelola terintegrasi. periodic evaluations to enhance the quality of integrated
governance policy implementation.
ASESMEN GCG GCG ASSESSMENT
Pelaksanaan Asesmen GCG Implementation of GCG Assessment
Sebagai salah satu BUMN, Perseroan memiliki kewajiban As one of the State-Owned Enterprises (BUMN),
untuk melakukan pengukuran terhadap penerapan the Company has an obligation to measure the
GCG, yang dilakukan melalui suatu program penilaian implementation of GCG, which is carried out through
(asesmen). Tujuan penilaian GCG untuk mengidentifikasi an assessment program. The purpose of the GCG
sejauh mana GCG telah diimplementasikan di dalam assessment is to identify the extent to which GCG
Perseroan. Pengukuran pelaksanaan dan penerapan has been implemented within the Company. The
GCG ini dilakukan secara berkala setiap dua tahun, measurement of GCG implementation is conducted
sesuai dengan ketentuan dalam Peraturan Menteri periodically every two years, in accordance with the
BUMN RI No. PER-2/MBU/03/2023 tentang Pedoman provisions in the Ministerial Regulation of State-Owned
Tata Kelola dan Kegiatan Korporasi Signifikan Badan Enterprises of the Republic of Indonesia No. PER-2/
Usaha Milik Negara, pasal 44. MBU/03/2023 concerning Guidelines for Governance
and Significant Corporate Activities of State-Owned
Enterprises, article 44.
Pada tahun 2023 telah dilakukan penilaian GCG In 2023, a GCG assessment for the 2022 fiscal year was
atas tahun buku 2022 oleh oleh Badan Pengawasan conducted by the Supreme Audit Board by the Financial
Keuangan dan Pembangunan (BPKP) mengacu kepada and Development Supervisory Agency (BPKP) refers to
kriteria penilaian penerapan Tata Kelola Perusahaan the assessment criteria for the implementation of Good
yang Baik (GCG) dalam SK-16/S/MBU/2012. Pada Corporate Governance (GCG) in SK-16/S/MBU/2012. In
penilaian ini Perseroan memperoleh skor 85,72 dengan this assessment, the Company obtained a score of 85.72
kategori “Sangat Baik”. with a category of “Very Good”.
Sehubungan dengan adanya Keputusan Sekretaris In connection with the Secretary of the Ministry of State-
Kementerian BUMN RI No. SK-12/S.MBU/08/2023 tanggal Owned Enterprises Decision No. SK-12/S.MBU/08/2023
16 Agustus 2023 tentang Pencabutan Keputusan on August 16, 2023, regarding the Revocation of the
Sekretaris Kementerian BUMN RI No. SK-16/S.MBU/2012, Secretary of the Ministry of State-Owned Enterprises
atas evaluasi internal tahun buku 2023 Perseroan Decision No. SK-16/S.MBU/2012, Therefore, for the
melaksanakan evaluasi dan monitoring terhadap internal evaluation for the fiscal year 2023, the Company
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tindak lanjut penilaian tahun buku 2022. Perseroan conducted an evaluation and monitoring of the follow-
akan melaksanakan penilaian independen kembali atas up assessment for the fiscal year 2022. The Company
implementasi GCG di tahun buku 2024 sesuai dengan will conduct another independent assessment for the
kriteria dalam pedoman pengganti SK-16/S.MBU/2012. 2024 fiscal year in accordance with the criteria in the
replacement guidelines for SK-16/S.MBU/2012.
Rekomendasi dan Tindak Lanjut GCG Assessment Recommendations and
Asesmen GCG Follow-up
Perseroan telah melaksanakan tindak lanjut The Company has implemented follow-up actions on the
rekomendasi penilaian (asesmen) GCG tahun buku recommendations of the assessment (GCG assessment)
2022, di antaranya sebagai berikut: for the 2022 fiscal year, including the following:
Aspek Penilaian Rekomendasi Hasil Penilaian Tindak Lanjut
No.
Assessment Aspects Recommendations for Assessment Results Follow-up
1. Komitmen terhadap penerapan Melakukan evaluasi dan sosialisasi media Telah dibuatkan Edaran tentang Pencegahan
tata kelola secara berkelanjutan Whistle Blowing System (WBS) kepada Korupsi dan larangan gratifikasi yang salah satu
stakeholders untuk meningkatkan efektivitas intinya menjelaskan apabila terdapat indikasi
media pelaksanaan kebijakan WBS adanya perbuatan gratifikasi dapat melaporkan
melalui WBS dengan media antara lain :
a. website https://www.krakatausteel.com/wbs/,
b. WhatsApp: +6281119605106;
c. Email: wbs@krakatausteel.com;
d. Adanya standing banner Ayo Wujudkan
Transformasi dan Krakatau Steel Bersih,
laporkan setiap pelanggaran melalui
Whistleblowing System.
Commitment to implementing Carrying out evaluation and socialization of A circular has been made regarding the
sustainable governance the Whistle Blowing System (WBS) media to Prevention of Corruption and the prohibition of
stakeholders to increase the effectiveness of gratification, one of the main points of which
the media in implementing WBS policies. explains that if there is an indication of an act
of gratification, you can report it via WBS with
media including:
a. website https://www.krakatausteel.com/wbs/,
b. WhatsApp: +6281119605106;
c. Email: wbs@krakatausteel.com;
d. Have a standing banner, Let’s Make
Transformation and Clean Krakatau Steel
a Reality, report any violations through the
Whistleblowing System.
2. Pemegang Saham dan RUPS Menambahkan ketentuan maksimal jumlah Menerbitkan Peraturan Menteri terkait
jabatan yang boleh dirangkap oleh Direksi maksimal jumlah jabatan yang boleh dirangkap
bila tidak terjadi konflik kepentingan dalam oleh Direksi.
pengaturan rangkap jabatan Direksi.
Shareholders and GMS Added provisions on the maximum number Issue a Ministerial Regulation regarding the
of positions that can be held concurrently by maximum number of positions that may be held
the Board of Directors if there is no conflict concurrently by the Board of Directors.
of interest in the arrangement of concurrent
positions on the Board of Directors.
3. Dewan Komisaris Menyusun rencana kerja untuk mengawasi Memasukkan pengawasan Kepatuhan terhadap
dan memantau kepatuhan Direksi dalam perjanjian pihak ketiga dalam Rencana Kerja
menjalankan perjanjian dengan pihak ketiga. Dewan Komisaris.
Board of Commissioners Develop work plans to supervise and monitor Including Compliance monitoring of 3rd party
the Board of Directors’ compliance in agreements in the Board of Commissioners’
implementing agreements with third parties. Work Plan.
4. Direksi Mengupayakan pemenuhan kewajiban Melaksanakan inisiatif strategis Pemenuhan
kepada kreditur sesuai perjanjian yang kewajiban kepada Kreditur Utang restrukturisasi.
disepakati.
Carrying out strategic initiatives to fulfill
Board of Directors Strive to fulfill obligations to creditors obligations to restructuring debt creditors.
according to the agreed agreement.
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Tata Kelola Perusahaan
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Aspek Penilaian Rekomendasi Hasil Penilaian Tindak Lanjut
No.
Assessment Aspects Recommendations for Assessment Results Follow-up
5. Pengungkapan Informasi dan Aktif mengikuti ajang penghargaan di bidang Perseroan meraih Penghargaan Badan
Transparansi publikasi, GCG atau bidang lainnya. Publik Kategori Informatif dalam Anugerah
Keterbukaan Informasi Publik yang
diselenggarakan oleh Komisi Informasi Pusat
pada 19 Desember 2023 di Istana Wakil Presiden
RI, Jakarta.
Information Disclosure and Actively participate in awards events in the The Company won the Public Agency Award
Transparency fields of publication, GCG or other fields. in the Informative Category in the Public
Information Openness Award held by the Central
Information Commission on 19 December
2023 at the Palace of the Vice President of the
Republic of Indonesia, Jakarta.
STRUKTUR DAN KEBIJAKAN GCG GCG STRUCTURE AND POLICIES
Struktur GCG GCG structure
Struktur GCG terdiri dari tiga organ utama. Setiap organ The GCG structure consists of three main organs. Each of
utama ini memiliki tugas dan tanggung jawab masing- these main organs has its own tasks and responsibilities,
masing, yang secara kolektif bersinergi untuk mencapai which collectively synergize to achieve the Company’s
tujuan Perseroan. Merujuk pada Undang-Undang No. objectives. Referring to Law No. 40 of 2007 concerning
40 tahun 2007 tentang Perseroan Terbatas, tiga organ Limited Liability Companies, the Company’s three main
utama Perseroan terdiri dari: organs consist of:
1. Rapat Umum Pemegang Saham (RUPS), 1. General Meeting of Shareholders (GMS),
2. Dewan Komisaris, dan 2. Board of Commissioners, and
3. Direksi. 3. Board of Directors.
Dalam melaksanakan fungsi dan tanggung jawabnya, In carrying out their functions and responsibilities,
organ utama perlu dibantu oleh perangkat pendukung, the main organs need to be supported by supporting
yaitu: devices, namely:
1. Perangkat pendukung Dewan Komisaris, terdiri dari: 1. Supporting devices for the Board of Commissioners,
a. Sekretaris Dewan Komisaris consisting of:
b. Komite Audit. a. Secretary of the Board of Commissioners
c. Komite Nominasi dan Remunerasi. b. Audit Committee.
d. Komite Pengembangan Usaha dan Pemantau c. Nomination and Remuneration Committee.
Manajemen Risiko. d. Business Development and Risk Management
2. Perangkat pendukung Direksi, terdiri dari: Monitoring Committee.
a. Sekretaris Perusahaan. 2. Supporting devices for the Board of Directors,
b. Unit Internal Audit. consisting of:
c. Unit Pengelola Manajemen Risiko (UPMR). a. Corporate Secretary.
b. Internal Audit Unit.
c. Risk Management Unit (UPMR).
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Mekanisme Organ GCG GCG Organ Mechanism
Keberhasilan implementasi GCG di Perseroan tercermin The success of implementing GCG in the Company
dari terbentuknya hubungan yang sehat dan efektif antar is reflected in the formation of healthy and effective
organ Perseroan sesuai dengan ketentuan perundang- relationships among the Company’s organs in
undangan yang berlaku. Untuk mencapai hubungan accordance with applicable laws and regulations. To
yang harmonis di antara organ-organ tersebut, prinsip- achieve harmonious relationships among these organs,
prinsip kesetaraan dan saling menghargai menjadi the principles of equality and mutual respect serve as
dasar utama, dengan memahami serta menghormati the main foundation, by understanding and respecting
fungsi dan peran masing-masing organ, serta selalu the functions and roles of each organ, and always acting
bertindak demi kepentingan Perseroan. in the best interests of the Company.
Dalam mendukung terciptanya hubungan yang In supporting the creation of balanced relationships, the
seimbang, Perseroan mendorong setiap organ untuk Company encourages each organ to make decisions
membuat keputusan dan melaksanakan tugasnya and carry out its duties in good faith and compliance
dengan itikad baik serta mematuhi peraturan with applicable laws and regulations. Awareness of
perundang-undangan yang berlaku. Kesadaran akan the Company’s responsibility to stakeholders and
tanggung jawab Perseroan terhadap para pemangku environmental conservation also remains a primary
kepentingan (stakeholders) dan pelestarian lingkungan focus.
juga menjadi fokus utama.
Efektivitas keberhasilan penerapan GCG sangat The effectiveness of successful implementation of
bergantung pada pelaksanaan fungsi dan mekanisme GCG depends greatly on the execution of functions
pola hubungan di antara organ Perseroan. Mekanisme and mechanisms of relationship patterns among the
organ dalam struktur GCG, termasuk proses Company’s organs. The mechanisms of organs within the
pengambilan keputusan dan penyelenggaraan tugas, GCG structure, including decision-making processes and
menjadi landasan penting untuk mencapai tujuan task execution, serve as crucial foundations to achieve
tersebut. Mekanisme pola hubungan dalam GCG these goals. The relationship pattern mechanisms in
tergambar pada bagan berikut: GCG are depicted in the following diagram:
Kewajaran
Pemegang Saham Stakeholder
Transparansi
RUPS
Pertanggung-
jawaban
Pertanggung-
jawaban
DEWAN KOMISARIS DIREKSI
Akuntabilitas
Kemandirian
Komite-komite Sistem Manajemen
Committee's Management System
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Tata Kelola Perusahaan
Corporate Governance
Kebijakan Penerapan GCG GCG Implementation Policy
Kebijakan penerapan GCG sesuai dengan yang telah The policy for implementing GCG as stipulated in the
ditetapkan dalam Pedoman GCG Perseroan adalah Company’s GCG Guidelines is as follows:
sebagai berikut:
1. Perseroan melaksanakan GCG melalui upaya 1. The Company implements GCG through compliance
kepatuhan terhadap peraturan perundang- efforts with applicable laws and regulations as well
undangan yang berlaku serta terhadap setiap as with every Company policy to ensure a healthy
kebijakan Perseroan untuk memastikan bisnis Company business.
Perseroan yang sehat. 2. To ensure consistency in implementing GCG, the
2. Guna memastikan konsistensi pelaksanaan GCG, Company conducts periodic assessments, and the
Perseroan melakukan pengukuran (assessment) results will be reported in the Company’s annual
secara periodik dan hasilnya akan disampaikan report.
dalam laporan tahunan Perseroan. 3. The Company will continue to develop systems
3. Perseroan akan terus berupaya mengembangkan and policies to support the implementation of GCG
sistem dan kebijakan untuk menunjang penerapan and to encourage awareness among all levels of
GCG serta mendorong kesadaran seluruh jajaran management and employees regarding consistent
manajemen dan karyawan terhadap penerapan GCG implementation.
GCG secara konsisten.
RAPAT UMUM PEMEGANG SAHAM GENERAL MEETING OF SHAREHOLDERS
(RUPS) (GMS)
Merujuk pada Undang-Undang No. 40 Tahun 2007 Referring to Law No. 40 of 2007 concerning Limited
tentang Perseroan Terbatas, sebagaimana terakhir Liability Companies, as last amended by Law No. 11 of
diubah dengan Undang-Undang No. 11 Tahun 2020 2020 concerning Job Creation (“Company Law”), the
tentang Cipta Kerja (“UUPT”), Rapat Umum Pemegang General Meeting of Shareholders (GMS) is the highest
Saham (RUPS) adalah organ tertinggi Perseroan yang organ of the Company with authority not granted to
mempunyai wewenang yang tidak diberikan kepada the Board of Commissioners or the Board of Directors
Dewan Komisaris atau Direksi dalam batas yang within the limits specified in the Company’s Articles of
ditentukan dalam Anggaran Dasar Perseroan. Melalui Association. Through the GMS, shareholders have the
RUPS para pemegang saham memiliki kewenangan authority to make important decisions regarding the
untuk mengambil keputusan-keputusan penting terkait strategic direction, corporate policies, and determination
arah strategis, kebijakan perusahaan, dan penentuan of other key issues affecting the Company’s business
isu-isu utama lainnya yang memengaruhi perjalanan journey.
bisnis Perseroan.
Dengan berpedoman pada ketentuan yang berlaku, In accordance with the applicable provisions, the
Perseroan dapat menyelenggarakan 2 (dua) jenis Rapat Company may hold 2 (two) types of General Meetings of
Umum Pemegang Saham (RUPS), yaitu: Shareholders (GMS), namely:
1. Rapat Umum Pemegang Saham Tahunan (RUPST) 1. Annual General Meeting of Shareholders (AGM)
RUPST wajib diselenggarakan secara rutin setiap The AGM must be held regularly every year, within a
tahun, dalam jangka waktu paling lambat 6 (enam) period of no later than 6 (six) months after the end of
bulan setelah tahun buku berakhir. the fiscal year.
2. Rapat Umum Pemegang Saham Luar Biasa 2. Extraordinary General Meeting of Shareholders
(RUPSLB) (EGM)
Sesuai dengan ketentuan Anggaran Dasar Perseroan In accordance with Article 20 of the Company’s
Pasal 20, RUPSLB dapat diselenggarakan sewaktu- Articles of Association, an EGM may be convened
waktu jika diperlukan berdasarkan kebutuhan dan at any time if deemed necessary based on the
untuk kepentingan Perseroan. Company’s needs and interests.
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Informasi Pemegang Saham Perseroan Company Shareholder Information
Sebagai Badan Usaha Milik Negara (BUMN), saham As a State-Owned Enterprise (SOE), the Company’s
Perseroan dimiliki oleh 2 (dua) jenis Pemegang Saham, shares are owned by 2 (two) types of Shareholders,
yaitu: namely:
1. Pemegang Saham Seri A Dwiwarna (Pemerintah 1. Series A Dwiwarna Shareholders (Government of the
Republik Indonesia); dan Republic of Indonesia); and
2. Seri B (Pemerintah dan Publik). 2. Class B (Government and Public).
Hak-Hak Pemegang Saham Shareholder Rights
Pemegang Saham berhak memperoleh penjelasan Shareholders are entitled to receive complete
lengkap dan informasi yang akurat berkenaan dengan explanations and accurate information regarding the
penyelenggaraan RUPS di antaranya: conduct of GMS including:
a. Penjelasan mengenai hal-hal lain berkaitan dengan a. Explanations regarding other matters related to
agenda RUPS yang diberikan sebelum dan/atau the GMS agenda provided before and/or during the
pada saat RUPS berlangsung. GMS.
b. Keputusan RUPS yang diambil melalui prosedur b. GMS decisions taken through transparent and fair
yang transparan dan adil. procedures.
c. Risalah RUPS bagi setiap Pemegang Saham c. GMS minutes for each Shareholder upon request,
jika diminta, yang memuat pendapat baik yang containing opinions both in support and against.
mendukung maupun yang tidak mendukung. d. Systems to determine the salaries and benefits for
d. Sistem untuk menentukan gaji dan fasilitas bagi each member of the Board of Commissioners and
setiap anggota Dewan Komisaris dan Direksi serta Directors as well as details regarding the salaries and
rincian mengenai gaji dan tunjangan yang diterima allowances received by the serving members of the
oleh anggota Dewan Komisaris dan Direksi yang Board of Commissioners and Directors.
sedang menjabat. e. Financial information and other matters related to
e. Informasi keuangan maupun hal-hal lainnya yang the Company contained in the Annual Report and
menyangkut Perseroan yang dimuat dalam Laporan Financial Statements.
Tahunan dan Laporan Keuangan.
Dengan demikian, hak-hak Pemegang Saham meliputi: Thus, Shareholders’ rights include:
1. Hak untuk menghadiri dan memberikan suara 1. The right to attend and vote at a GMS.
dalam suatu RUPS 2. The right to timely and regular receipt of material
2. Hak untuk memperoleh informasi material information about the Company.
mengenal Perseroan secara tepat waktu dan teratur. 3. The right to receive dividends and other profit
3. Hak untuk menerima pembagian dari keuntungan distributions allocated to shareholders.
Perseroan yang diperuntukkan bagi pemegang 4. The right to request the holding of a GMS in case the
saham dalam bentuk deviden dan pembagian Board of Directors and/or Board of Commissioners
keuntungan lainnya. fails to hold the Annual GMS and at any time
4. Hak meminta diselenggarakan RUPS dalam request the convening of an Extraordinary GMS
hal Direksi dan/atau Dewan Komisaris lalai when necessary, such as when the Company faces
menyelenggarakan RUPS Tahunan dan sewaktu- significant performance declines.
waktu meminta penyelenggaraan RUPS Luar Biasa 5. The right to inspect the Company. Shareholders,
bila perlu, misalnya bila Perseroan menghadapi either individually or on behalf of the Company if
penurunan kinerja yang signifikan. representing at least 1/10 (one-tenth) of the total
5. Hak memeriksa Perseroan. Pemegang saham atas voting shares, may submit a written request along
nama diri sendiri atau atas nama Perseroan apabila with reasons to the District Court covering the
mewakili paling sedikit 1/10 (satu) persepuluh) Company’s domicile to inspect the Company in
bagian dari jumlah seluruh saham dengan hak order to obtain data or information in case there
suara yang sah dapat mengajukan permohonan is suspicion that the Company, members of the
secara tertulis beserta alasannya ke Pengadilan Board of Directors, or Board of Commissioners
Negeri yang daerah hukumnya meliputi tempat have engaged in unlawful acts detrimental to the
kedudukan Perseroan untuk memeriksa Perseroan Company, shareholders, or third parties.
dengan tujuan untuk mendapatkan data atau
keterangan dalam hal terdapat dugaan bahwa
Perseroan, anggota Direksi atau Dewan Komisaris
melakukan perbuatan melawan hukum yang
merugikan Perseroan atau pemegang saham atau
pihak ketiga.
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Tata Kelola Perusahaan
Corporate Governance
6. Hak mengajukan Permohonan Likuidasi Perseroan. 6. The right to request the Liquidation of the Company.
7. Hak meminta Pembelian Kembali Saham oleh 7. The right to request the Company to Buy Back
Perseroan. Shares.
Wewenang RUPS GMS Authority
Sesuai dengan ketentuan yang terdapat dalam In accordance with the provisions set forth in the
Anggaran Dasar dan Pedoman GCG Perseroan, RUPS Articles of Association and Corporate Governance
memiliki kewenangan sebagai berikut: Guidelines of the Company, the GMS (General Meeting
of Shareholders) has the authority as follows:
a. Mengubah Anggaran Dasar Perseroan. a. Amending the Company’s Articles of Association.
b. Persetujuan perubahan permodalan. b. Approval of changes in capital.
c. Persetujuan pengangkatan dan pemberhentian c. Approval of the appointment and dismissal of
anggota Direksi dan Dewan Komisaris. members of the Board of Directors and Board of
d. Persetujuan terkait penggabungan, peleburan, Commissioners.
pengambilalihan, pemisahan dan pembubaran. d. Approval related to mergers, consolidations,
e. Persetujuan remunerasi anggota Direksi dan Dewan acquisitions, separations, and dissolution.
Komisaris. e. Approval of remuneration for members of the Board
f. Persetujuan pemindahtanganan aset yang of Directors and Board of Commissioners.
berdasarkan Anggaran Dasar perlu persetujuan f. Approval of the transfer of assets based on the
RUPS. Articles of Association requiring GMS approval.
g. Persetujuan mengenai penyertaan atau g. Approval regarding the participation or reduction of
pengurangan persentase penyertaan modal pada capital participation percentage in other companies
perusahaan lain yang berdasarkan Anggaran Dasar based on the Articles of Association requiring GMS
perlu persetujuan RUPS. approval.
h. Persetujuan penggunaan laba. h. Approval of profit allocation.
i. Persetujuan mengenai investasi dan pembiayaan i. Approval regarding long-term investments and
jangka panjang yang berdasarkan Anggaran Dasar financing based on the Articles of Association
perlu persetujuan RUPS. requiring GMS approval.
j. Mengusulkan calon anggota Direksi dan calon j. Proposing candidates for members of the Board of
anggota Dewan Komisaris. Directors and candidates for members of the Board
k. Mengusulkan agenda RUPS. of Commissioners.
l. Meminta dan mengakses data dan dokumen k. Proposing GMS agendas.
Perseroan. l. Requesting and accessing the Company’s data and
m. Menyetujui pengalihan kekayaan Perseroan. documents.
n. Menyetujui menjadikan jaminan utang kekayaan m. Approving the transfer of the Company’s assets.
Perseroan. n. Approving the conversion of the Company’s assets
o. Menyetujui tindakan-tindakan yang termasuk into debt collateral.
dalam transaksi material. o. Approving actions included in material transactions.
p. Menambah modal dasar Perseroan. p. Increasing the Company’s authorized capital.
q. Menyetujui laporan tahunan termasuk pengesahan q. Approving the annual report including the approval
laporan keuangan serta laporan tugas pengawasan of financial statements and the supervisory report of
Dewan Komisaris. the Board of Commissioners.
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207 r. Menggunakan laba bersih termasuk penentuan r. Utilizing net profits including determining the jumlah penyisihan untuk cadangan. RUPS juga amount set aside for reserves. The GMS is also berwenang untuk menetapkan sebagian atau authorized to decide whether part or all of the seluruh laba bersih akan digunakan untuk net profits will be distributed as dividends to pembagian dividen kepada pemegang saham, atau shareholders, or other distributions such as bonuses pembagian lain seperti tantiem untuk anggota for directors and commissioners, employee bonuses, Direksi dan anggota Dewan Komisaris, bonus untuk social fund reserves, and others that may be pegawai, cadangan dana sosial dan lain-lain yang distributed. mungkin dibagikan. s. Appointing the Board of Directors and/or Board of s. Mengangkat Direksi dan/atau Dewan Komisaris. Commissioners. t. Menetapkan pembagian tugas dan wewenang t. Determining the distribution of tasks and authorities setiap anggota Direksi. for each member of the Board of Directors. u. Mengangkat pihak lain dalam hal seluruh anggota u. Appointing other parties in case all members of Direksi dan Dewan Komisaris mempunyai benturan the Board of Directors and Board of Commissioners kepentingan dengan Perseroan. have conflicts of interest with the Company. v. Menyetujui untuk mengalihkan kekayaan Perseroan v. Approving the transfer of the Company’s assets or atau menjadikan jaminan utang kekayaan Perseroan making the Company’s assets debt collateral which yang merupakan lebih dari 50% (lima puluh persen) is more than 50% (fifty percent) of the Company’s jumlah kekayaan bersih Perseroan dalam 1 (satu) net assets in 1 (one) or more related or unrelated transaksi atau lebih yang berkaitan satu sama lain transactions. maupun tidak. w. Dismissing members of the Board of Directors and/ w. Memberhentikan anggota Direksi dan/atau Dewan or Board of Commissioners. Komisaris. x. Approving plans for Mergers, Acquisitions, Takeovers, x. Menyetujui rencana Penggabungan, Peleburan, Separations, filing for the Company’s bankruptcy, Pengambilalihan, Pemisahan, pengajuan and Company Dissolution. permohonan agar Perseroan dinyatakan pailit, dan Pembubaran Perseroan. Pelaksanaan dan Kuorum Kehadiran Implementation and Quorum of GMS RUPS Attendance Dengan statusnya sebagai perusahaan terbuka yang As a publicly listed company on the Indonesia Stock tercatat di Bursa Efek Indonesia, pelaksanaan RUPS di Exchange, the conduct of GMS in the Company refers Perseroan mengacu pada ketentuan yang diatur dalam to the provisions stipulated in the Financial Services Peraturan Otoritas Jasa Keuangan (“POJK”) No. 15/ Authority Regulation (“POJK”) No. 15/POJK.04/2020 POJK.04/2020 tentang Rencana dan Penyelenggaraan concerning the Plan and Implementation of General Rapat Umum Pemegang Saham Perusahaan Terbuka. Meetings of Shareholders of Public Companies. The Pelaksanaan RUPS juga tetap memperhatikan aturan- implementation of GMS also adheres to the rules set aturan yang terdapat dalam UUPT dan Anggaran Dasar. forth in the Company Law and the Articles of Association. Oleh karena itu, semua prosedur terkait pelaksanaan Therefore, all procedures related to the conduct of Rapat Umum Pemegang Saham (RUPS), seperti General Meetings of Shareholders (GMS), such as pemanggilan RUPS, penetapan kuorum kehadiran the convening of GMS, determination of quorum for pemegang saham, pengambilan keputusan dalam shareholder attendance, decision-making in GMS, and RUPS, dan pengumuman hasil keputusan RUPS, announcement of GMS decision results, are carried dijalankan sesuai dengan ketentuan yang telah diatur out in accordance with the provisions stipulated in the dalam regulasi yang berlaku. applicable regulations. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
TATA LAKSANA PENYELENGGARAAN PROCEDURES FOR HOLDING A GMS
RUPS
RUPS Tahunan Annual GMS
a. Direksi wajib melakukan pengumuman RUPS a. The Board of Directors is required to announce the
kepada pemegang saham Perseroan paling GMS to the Company’s shareholders no later than
lambat 15 (lima belas) hari terhitung sejak tanggal 15 (fifteen) days from the date of receipt of the GMS
diterimanya permohonan penyelenggaraan RUPS organization request through 1 (one) Indonesian
melalui 1 (satu) surat kabar harian berbahasa daily newspaper circulating nationally, the Stock
Indonesia yang beredar secara nasional, situs web Exchange website, and the Company’s website in
Bursa Efek, dan situs web Perseroan dalam bahasa both Indonesian and at least English.
Indonesia dan bahasa asing paling kurang bahasa b. GMS is held at the Company’s domicile or at the
Inggris. place where the Company conducts its main
b. RUPS diadakan di tempat kedudukan Perseroan business activities, or at the provincial capital where
atau di tempat Perseroan melakukan kegiatan the Company’s domicile or main business activities
usaha utamanya atau di ibukota provinsi di mana are located, or in the province where the Stock
tempat kedudukan atau kegiatan usaha utama Exchange is located where the Company’s shares
Perseroan atau di provinsi tempat kedudukan Bursa are listed.
Efek di mana saham Perseroan dicatatkan. c. The Company must first submit a notice of the
c. Perseroan wajib terlebih dahulu menyampaikan meeting agenda to the Financial Services Authority
pemberitahuan mata acara rapat kepada Otoritas (OJK) no later than 5 (five) working days before the
Jasa Keuangan (OJK) paling lambat 5 (lima) hari announcement of the GMS, excluding the date of
kerja sebelum pengumuman RUPS, dengan tidak the GMS announcement.
memperhitungkan tanggal pengumuman RUPS. d. Proof of GMS announcement must be submitted to
d. Bukti pengumuman RUPS wajib disampaikan the OJK no later than 2 (two) working days after the
kepada OJK paling lambat 2 (dua) hari kerja setelah GMS announcement.
pengumuman RUPS. e. The Company is obliged to summon shareholders
e. Perseroan wajib melakukan pemanggilan kepada no later than 21 (twenty-one) days before the GMS,
pemegang saham paling lambat 21 (dua puluh satu) excluding the date of the summons and the GMS
hari sebelum RUPS, dengan tidak memperhitungkan date, through 1 (one) Indonesian daily newspaper
tanggal pemanggilan dan tanggal RUPS, melalui 1 circulating nationally, the Stock Exchange website,
(satu) surat kabar harian berbahasa Indonesia yang and the Company’s website in both Indonesian and
beredar secara nasional, situs web Bursa Efek, dan at least English.
situs web Perseroan dalam bahasa Indonesia dan f. Proof of GMS summons must be submitted to the
bahasa asing paling kurang bahasa Inggris. OJK no later than 2 (two) working days after the GMS
f. Bukti pemanggilan RUPS wajib disampaikan summons.
kepada OJK paling lambat 2 (dua) hari kerja setelah g. The Company must provide meeting agenda
pemanggilan RUPS. materials for shareholders, which may consist of
g. Perseroan wajib menyediakan bahan mata acara copies of physical documents and/or copies of
rapat bagi pemegang saham yang dapat berupa electronic documents.
salinan dokumen fisik dan/atau salinan dokumen h. Meeting agenda materials must be available from
elektronik. the date of the GMS summons until the GMS is held.
h. Bahan mata acara rapat wajib tersedia sejak tanggal
dilakukannya pemanggilan RUPS sampai dengan
penyelenggaraan RUPS.
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i. Pada saat pelaksanaan RUPS, pemegang saham i. During the GMS, shareholders have the right to
berhak memperoleh informasi mata acara rapat obtain information on the meeting agenda and
dan bahan terkait mata acara rapat sepanjang tidak related materials as long as it does not conflict with
bertentangan dengan kepentingan Perseroan. the Company’s interests.
j. RUPS dipimpin oleh anggota Dewan Komisaris yang j. GMS is chaired by a member of the Board of
ditunjuk oleh Dewan Komisaris. Commissioners appointed by the Board of
k. Pada saat pelaksanaan RUPS, tata tertib RUPS harus Commissioners.
diberikan kepada pemegang saham yang hadir. k. During the GMS, the GMS regulations must be
l. Pada saat pembukaan RUPS, pimpinan RUPS wajib provided to attending shareholders.
memberikan penjelasan kepada pemegang saham l. At the opening of the GMS, the GMS chairman must
paling kurang mengenai kondisi umum Perseroan provide a brief explanation to the shareholders at
secara singkat, mata acara rapat, mekanisme least about the general condition of the Company,
pengambilan keputusan terkait mata acara rapat, the meeting agenda, the decision-making
dan tata cara penggunaan hak pemegang saham mechanism regarding the meeting agenda, and the
untuk mengajukan pertanyaan dan/atau pendapat. procedure for shareholders to ask questions and/or
m. Keputusan RUPS diambil berdasarkan musyawarah give opinions.
untuk mufakat, dalam hal keputusan berdasarkan m. GMS decisions are made based on deliberation
musyawarah untuk mufakat tidak tercapai, for consensus; in case consensus-based decisions
keputusan diambil melalui pemungutan suara cannot be reached, decisions are made through
dengan memperhatikan kuorum kehadiran dan voting, taking into account the attendance quorum
kuorum keputusan RUPS sesuai anggaran dasar and decision quorum of the GMS as stipulated in
dan peraturan perundang-undangan yang berlaku. the articles of association and applicable laws and
n. Perseroan wajib membuat risalah dan ringkasan regulations.
risalah RUPS. Risalah RUPS wajib disampaikan n. The Company must prepare minutes and a summary
kepada OJK paling lambat 30 (tiga puluh hari) of the GMS minutes. The GMS minutes must be
setelah RUPS diselenggarakan. submitted to the OJK no later than 30 (thirty) days
o. Ringkasan Risalah RUPS wajib diumumkan kepada after the GMS is held.
masyarakat melalui 1 (satu) surat kabar harian o. The Summary of GMS Minutes must be announced
berbahasa Indonesia yang beredar secara nasional, to the public through 1 (one) Indonesian daily
situs web Bursa Efek, dan situs web Perseroan newspaper circulating nationally, the Stock
dalam bahasa Indonesia dan bahasa asing paling Exchange website, and the Company’s website in
kurang bahasa Inggris. both Indonesian and at least English.
p. Pengumuman ringkasan Risalah RUPS wajib p. The announcement of the summary of GMS Minutes
diumumkan kepada masyarakat paling lambat 2 must be made to the public no later than 2 (two)
(dua) hari kerja setelah RUPS diselenggarakan, dan working days after the GMS is held, and proof of
bukti pengumuman tersebut wajib disampaikan such announcement must be submitted to the
kepada OJK paling lambat 2 (dua) hari kerja setelah OJK no later than 2 (two) working days after the
diumumkan. announcement.
RUPS Luar Biasa Extraordinary GMS
a. RUPS-LB dapat diselenggarakan sewaktu-waktu a. RUPS-LB can be held at any time based on
berdasarkan kebutuhan Perseroan, dengan the Company’s needs, while considering legal
memperhatikan peraturan perundang-undangan regulations and the Articles of Association.
serta Anggaran Dasar. b. The Board of Directors is obliged to convene and
b. Direksi wajib memanggil dan menyelenggarakan organize the RUPS-LB upon written request from
RUPS-LB atas permintaan tertulis dari Dewan the Board of Commissioners, or Series A Dwiwarna
Komisaris, atau Pemegang saham Seri A Dwiwarna, shareholders, or from 1 (one) or more shareholders
atau dari 1 (satu) orang atau lebih pemegang saham who jointly represent 1/10 (one-tenth) or equivalent
yang bersama-sama mewakili 1/10 (satu per sepuluh) to 10% (ten percent) or more of the total number of
atau setara dengan 10% (sepuluh persen) atau lebih shares with voting rights issued by the Company by
dari jumlah seluruh saham dengan hak suara yang registered letter accompanied by the reasons.
dikeluarkan oleh Perseroan dengan surat tercatat
disertai alasannya.
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Tata Kelola Perusahaan
Corporate Governance
c. Permintaan tersebut harus memenuhi syarat c. The request must meet the following requirements:
sebagai berikut: i. Conducted in good faith;
i. Dilakukan dengan itikad baik; ii. Considerate of the Company’s interests;
ii. Mempertimbangkan kepentingan Perseroan; iii. A request requiring a GMS decision;
iii. Merupakan permintaan yang membutuhkan iv. Accompanied by reasons and materials related
keputusan RUPS; to matters to be decided in the GMS; and
iv. Disertai dengan alasan dan bahan terkait hal v. Not contrary to legal regulations and the
yang harus diputuskan dalam RUPS; dan Company’s Articles of Association.
v. Tidak bertentangan dengan peraturan
perundang-undangan dan Anggaran Dasar
Perseroan.
Mekanisme Pengambilan Keputusan Decision Making Mechanism in the GMS
dalam RUPS
Mekanisme pengambilan keputusan dalam RUPS The decision-making mechanism in the GMS is
dilakukan dengan cara musyawarah untuk mufakat. conducted through deliberation to achieve consensus.
Apabila musyawarah untuk mufakat tidak tercapai If consensus cannot be reached, then it is done through
maka dilakukan melalui pemungutan suara. a voting process.
Pihak Independen dalam Pelaksanaan Independent Party in Implementing the
Perhitungan Suara RUPS GMS Vote-Counting
Pada penyelenggaraan RUPS, Perseroan mengundang During the GMS, the Company invites independent
pihak independen yaitu PT BSR Indonesia sebagai Biro parties, namely PT BSR Indonesia as the Company’s
Administrasi Efek Perseroan untuk ikut menghadiri dan Securities Administration Bureau, to attend and conduct
melakukan perhitungan suara, serta notaris dari Kantor vote counting, as well as a notary from the Notary Office
Notaris Jose Dima Satria, S.H., M.Kn. yang juga hadir of Jose Dima Satria, S.H., M.Kn., who also attends and
dan membacakan hasil dari rekapitulasi suara hasil reads out the results of the vote tally.
perhitungan tersebut.
RUPS TAHUNAN (RUPST) TAHUN 2023 ANNUAL GMS (AGMS) 2023 FOR THE 2022
UNTUK TAHUN BUKU 2022 FISCAL YEAR
Pelaksanaan Implementation
Pada tahun 2023, Perseroan telah melaksanakan RUPS In 2023, the Company held the Annual GMS 2023 to
Tahunan 2023 untuk membahas kinerja Perseroan di discuss the Company’s performance in the 2022 fiscal
tahun buku 2022. RUPST 2023 tersebut diselenggarakan year. The Annual GMS 2023 was held on:
pada:
Hari/Tanggal : Senin/31 Juli 2023 Date : Monday, July 31, 2023
Waktu : 14.49 WIB - 16.05 WIB Time : 14:49 WIB - 16:05 WIB
Tempat : Financial Hall, Graha CIMB Niaga Lantai Place : Financial Hall, Graha CIMB Niaga 2nd Floor,
2, Jalan Jenderal Sudirman, Kav. 58, Jalan Jenderal Sudirman, Kav. 58, Jakarta.
Jakarta.
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Kehadiran Attendance
RUPST 2023 dihadiri oleh: The Annual GMS 2023 was attended by:
- Pemegang saham sejumlah 15.683.169.921 saham - Shareholders totaling 15,683,169,921 shares with valid
yang memiliki hak suara yang sah atau 81,065% dari voting rights, or 81.065% of the total shares with valid
seluruh saham dengan hak suara yang sah yang voting rights issued by the Company.
telah dikeluarkan oleh Perseroan. - Members of the Board of Commissioners and
- Anggota Dewan Komisaris dan Direksi Perseroan, Directors of the Company, as outlined in the
sebagaimana diuraikan pada tabel berikut: following table:
Nama Jabatan Kehadiran
Name Position Attendance
Suhanto Komisaris Utama Hadir
President Commissioner Present
I Gusti Putu Suryawirawan Komisaris Hadir
Commissioner Present
Yudha Mediawan Komisaris Hadir
Commissioner Present
David Pajung Komisaris Hadir
Commissioner Present
Purwono Widodo Direktur Utama Hadir
President Director Present
Sriyani Puspa Kinasih Direktur Sumber Daya Manusia Hadir
Human Capital Director Present
Tardi Direktur Keuangan dan Manajemen Risiko Hadir
Director of Finance and Risk Management Present
Djoko Muljono Direktur Infrastruktur dan Penunjang Bisnis Hadir
Director of Infrastructure and Business Support Present
Agus Nizar Vidiansyah Direktur Pengembangan Bisnis dan Portofolio Hadir
Director of Business and Portfolio Development Present
Hasil RUPST Tahun 2023 2023 AGM Results
Pengambilan
Mata Acara Rapat Keputusan Rapat Realisasi
No. Keputusan
Meeting Agenda Meeting Decisions Realization
Decision-making
1. Persetujuan Laporan Tahunan dan 1. Menyetujui Laporan Tahunan Perseroan Pemungutan Suara: Selesai
Pengesahan Laporan Keuangan termasuk Laporan Tugas Pengawasan Setuju: Completed
Konsolidasian Perseroan, Persetujuan Dewan Komisaris untuk Tahun Buku 15.488.003.603
Laporan Tugas Pengawasan Dewan 2022 dan Laporan Pelaksanaan Program saham (98,755%)
Komisaris serta Pengesahan Laporan Tanggung Jawab Sosial dan Lingkungan
Keuangan Program Pendanaan serta mengesahkan Laporan Keuangan Tidak Setuju:
Usaha Mikro dan Usaha Kecil konsolidasian Perseroan untuk 192.191.218 (1,225%)
(PUMK) untuk Tahun Buku 2022, Tahun Buku 2022 yang berakhir pada
sekaligus pemberian pelunasan tanggal 31 Desember 2022, yang telah Abstain: 2.975.100
dan pembebasan tanggung jawab diaudit oleh Kantor Akuntan Publik saham (0,018%)
sepenuhnya (volledig acquit et de Tanudiredja, Wibisana, Rintis & Rekan
charge) kepada Direksi atas tindakan (PwC) sebagaimana dimuat dalam Pertanyaan:
pengurusan Perseroan dan Dewan laporannya No. 01137/2.1025/AU.1/04/1122- Terdapat 1 (satu)
Komisaris atas tindakan pengawasan 1/1/VI/2023 tanggal 28 Juni 2023 dengan pertanyaan dan
Perseroan yang telah dijalankan pendapat, “Wajar, dalam semua hal telah dijawab
selama Tahun Buku 2022. yang material, serta memberikan dengan baik oleh
pelunasan dan pembebasan tanggung Direksi Perseroan
jawab sepenuhnya (volledig acquit et de
charge) kepada seluruh anggota Direksi
dan Dewan Komisaris Perseroan atas
tindakan pengurusan dan pengawasan
perusahaan yang telah dijalankan
selama Tahun Buku yang berakhir pada
tanggal 31 Desember 2022, sepanjang
tindakan tersebut bukan merupakan
tindak pidana dan telah tercermin dalam
Laporan Perseroan.
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Tata Kelola Perusahaan
Corporate Governance
Pengambilan
Mata Acara Rapat Keputusan Rapat Realisasi
No. Keputusan
Meeting Agenda Meeting Decisions Realization
Decision-making
2. Mengesahkan penyajian kembali
(restatement) Laporan Keuangan
Perseroan Tahun yang berakhir 31
Desember 2019, Tahun yang berakhir
31 Desember 2020 dan Tahun yang
berakhir 31 Desember 2021 sebagaimana
yang telah diaudit oleh Kantor Akuntan
Publik Tanudiredja, Wibisana, Rintis
& Rekan (PwC) sebagaimana dimuat
dalam laporannya No. 01137/2.1025/
AU.1/04/1122-1/1/VI/2023 tanggal 28 Juni
2023.
3. Mengesahkan Laporan Keuangan
Program Pendanaan Usaha Mikro
dan Usaha Kecil untuk buku yang
berakhir pada tanggal 31 Desember
2022 yang menjadi bagian dari
Laporan Tanggung Jawab Sosial
dan Lingkungan sebagaimana telah
diaudit oleh Kantor Akuntan Publik
Tanudiredja, Wibisana, Rintis & Rekan
(PwC) sebagaimana dimuat dalam
laporannya No. 01161/2.1025/AU.2/11/1122-
1/1/VII/2023 tanggal 4 Juli 2023 dengan
pendapat “Wajar, dalam semua hal yang
material, serta memberikan pelunasan
dan pembebasan tanggung jawab
sepenuhnya (volledig acquit et de
charge) kepada seluruh anggota Direksi
dan Dewan Komisaris Perseroan atas
tindakan pengurusan dan pengawasan
Program Pendanaan Usaha Mikro
dan Usaha Kecil yang telah dijalankan
selama Tahun Buku yang berakhir pada
tanggal 31 Desember 2022, sepanjang
tindakan tersebut bukan merupakan
tindak pidana dan telah tercermin dalam
Laporan Perseroan”.
Approval of the Annual Report 1. Approve the Company’s Annual Report Voting:
and Approval of the Company’s including the Supervisory Board’s Agree:
Consolidated Financial Statements, Oversight Report for the Fiscal Year 2022 15,488,003,603
Approval of the Supervisory Board’s and the Implementation Report of the shares (98.755%)
Oversight Report, and Approval of the Corporate Social and Environmental
Financial Statements for the Micro and Responsibility Program, and endorse Disagree: 192,191,218
Small Business Financing Program the Company’s Consolidated Financial (1,225%)
(PUMK) for the Fiscal Year 2022, along Statements for the Fiscal Year 2022
with the granting of discharge and full ending on December 31, 2022, which Abstain: 2,975,100
acquittal (volledig acquit et de charge) have been audited by the Public shares (0.018%)
to the Board of Directors for the Accountant Office of Tanudiredja,
management actions of the Company Wibisana, Rintis & Rekan (PwC) as Question: There
and to the Supervisory Board for the stated in their report No. 01137/2.1025/ is 1 (one) question
oversight actions of the Company AU.1/04/1122-1/1/VI/2023 on June 28, 2023, and it has been
undertaken during the Fiscal Year with an opinion of “Fair, in all material answered well by
2022. respects,” and grant discharge and full the Company’s
acquittal (volledig acquit et de charge) Directors
to all members of the Board of Directors
and the Board of Commissioners of the
Company for the management and
supervision actions of the company
undertaken during the Fiscal Year
ending December 31, 2022, provided that
such actions are not criminal and have
been reflected in the Company’s Report.
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Pengambilan
Mata Acara Rapat Keputusan Rapat Realisasi
No. Keputusan
Meeting Agenda Meeting Decisions Realization
Decision-making
2. Endorse the restatement of the
Company’s Financial Statements for
the Years ending December 31, 2019,
December 31, 2020, and December 31,
2021 as audited by the Public Accountant
Office of Tanudiredja, Wibisana, Rintis &
Rekan (PwC) as stated in their report No.
01137/2.1025/AU.1/04/1122-1/1/VI/2023 on
June 28, 2023.
3. Endorse the Financial Statements of
the Micro and Small Business Financing
Program for the fiscal year ending
December 31, 2022, which is part of the
Corporate Social and Environmental
Responsibility Report, as audited by the
Public Accountant Office of Tanudiredja,
Wibisana, Rintis & Rekan (PwC) as
stated in their report No. 01161/2.1025/
AU.2/11/1122-1/1/VII/2023 on July 4, 2023,
with an opinion of “Fair, in all material
respects,” and grant discharge and full
acquittal (volledig acquit et de charge)
to all members of the Board of Directors
and the Board of Commissioners of the
Company for the management and
supervision actions of the Micro and
Small Business Financing Program
undertaken during the Fiscal Year
ending December 31, 2022, provided that
such actions are not criminal and have
been reflected in the Company’s Report.
2. Persetujuan Penggunaan Laba Bersih Menetapkan penggunaan laba bersih Pemungutan Suara: Selesai
Perseroan untuk Tahun Buku 2022. Perseroan tahun buku 2022 sebesar Setuju: 15.682.883.021 Completed
USD22,644 juta seluruhnya menjadi saham (99,998%)
cadangan Perseroan.
Tidak Setuju:
285.900 saham
(0,001%)
Abstain: 1.000 saham
(0,000%)
Pertanyaan: Tidak
ada pertanyaan
Approval of the Use of the Company’s The allocation of the Company’s net Voting:
Net Profit for the 2022 Financial Year. profit for the fiscal year 2022 amounting In Favor:
to USD22,644 million in its entirety is 15,682,883,021 shares
designated as reserves of the Company. (99.998%)
Against: 285,900
shares (0.001%)
Abstain: 1,000 shares
(0.000%)
Questions: There are
no questions.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
Pengambilan
Mata Acara Rapat Keputusan Rapat Realisasi
No. Keputusan
Meeting Agenda Meeting Decisions Realization
Decision-making
3. Penetapan Tantiem tahun Buku 2022, 1. Memberikan wewenang dan kuasa Pemungutan Suara: Selesai
Gaji untuk Direksi dan Honorarium kepada Pemegang Saham Seri Setuju: 15.682.469.621 Completed
untuk Dewan Komisaris berikut A Dwiwarna untuk menetapkan saham (99,9995%)
Fasilitas dan Tunjangan Lainnya untuk honorarium, tunjangan, fasilitas dan
Tahun 2023. insentif lainnya bagi Dewan Komisaris Tidak Setuju: 699.100
untuk tahun 2023 serta menetapkan saham (0,004%)
besarnya tantiem untuk Tahun Buku
2022. Abstain: 1.200 saham
2. Memberikan wewenang dan kuasa (0,000%)
kepada Dewan Komisaris dengan
terlebih dahulu mendapatkan Pertanyaan: Tidak
persetujuan tertulis dari Pemegang ada pertanyaan
Saham Seri A Dwiwarna untuk
menetapkan gaji, tunjangan, fasilitas
dan insentif lainnya bagi Direksi untuk
tahun 2023 serta menetapkan besarnya
tantiem untuk Tahun Buku 2022
The determination of Bonuses for the 1. Granting authority and power to the Voting:
fiscal year 2022, Salaries for the Board Holders of Two-Tone Series A Shares to In Favor:
of Directors, and Honorariums for the determine honorariums, allowances, 15,682,469,621 shares
Board of Commissioners including facilities, and other incentives for the (99.9995%)
Facilities and Other Allowances for Board of Commissioners for 2023, as well
2023. as to determine the amount of bonuses Against: 699,100
for the fiscal year 2022. shares (0.004%)
2. Granting authority and power to the
Board of Commissioners, subject to prior Abstain: 1,200 shares
written approval from the Holders of (0.000%)
Two-Tone Series A Shares, to determine
salaries, allowances, facilities, and other Questions: There are
incentives for the Directors for 2023, no questions.
as well as to determine the amount of
bonuses for the fiscal year 2022.
4. Penunjukan Kantor Akuntan Publik 1. Memberikan pelimpahan kewenangan Pemungutan Suara: Selesai
untuk mengaudit Laporan Keuangan dan kuasa kepada Dewan Komisaris Setuju: 15.578.291.170 Dituangkan pada
Konsolidasian Perseroan dan Laporan dengan persetujuan Pemegang Saham saham (99,968%) surat Dewan
Keuangan Program Pendanaan UMK Seri A Dwiwarna untuk menetapkan Komisaris Nomor
Perseroan Tahun Buku 2023. Kantor Akuntan Publik yang akan Tidak Setuju: 90A/KOM-KS/X/2023
mengaudit Laporan Keuangan 1.793.851 saham
Konsolidasian Perseroan Tahun Buku (0,011%)
2023, audit Laporan Evaluasi Kinerja
dan Audit Kepatuhan serta Laporan Abstain: 3.084.900
Keuangan Program Pendanaan Usaha saham (0,019%)
Mikro dan Usaha Kecil (PUMK) Perseroan
yang berakhir pada tanggal 31 Desember Pertanyaan: Tidak
2023. ada pertanyaan
2. Memberikan pelimpahan kewenangan
dan kuasa kepada Dewan Komisaris
untuk menetapkan besaran imbalan
jasa audit dan persyaratan lainnya yang
wajar bagi Kantor Akuntan Publik (KAP)
tersebut, termasuk menetapkan KAP
pengganti dalam hal KAP yang ditunjuk
tersebut karena sebab apa pun tidak
dapat menyelesaikan audit atas Laporan
Keuangan Perseroan dan Laporan
Keuangan Program Pendanaan UMK
Perseroan Tahun Buku 2023, termasuk
menetapkan imbalan jasa audit dan
persyaratan lainnya bagi KAP pengganti
tersebut.
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Pengambilan
Mata Acara Rapat Keputusan Rapat Realisasi
No. Keputusan
Meeting Agenda Meeting Decisions Realization
Decision-making
The appointment of a Public 1. Granting delegation of authority and Voting: Completed
Accountant Office to audit the power to the Board of Commissioners In Favor: Recorded in
Company’s Consolidated Financial with the consent of the Holders of 15,578,291,170 shares the Board of
Statements and the Financial Two-Tone Series A Shares to appoint (99.968%) Commissioners’
Statements of the Company’s Micro a Public Accountant Office to audit Letter Number 90A/
and Small Business Financing the Company’s Consolidated Financial Against: 1,793,851 KOM-KS/X/2023.
Program for the Fiscal Year 2023. Statements for the Fiscal Year 2023, shares (0.011%)
audit Performance Evaluation Reports
and Compliance Audits, as well as the Abstain: 3,084,900
Financial Statements of the Company’s shares (0.019%)
Micro and Small Business Financing
Program (PUMK) ending on December Questions: There are
31, 2023. no questions.
2. Granting delegation of authority and
power to the Board of Commissioners
to determine reasonable compensation
for audit services and other terms
for the appointed Public Accountant
Office (KAP), including appointing
a replacement KAP in the event the
appointed KAP is unable to complete
the audit of the Company’s Financial
Statements and Financial Statements
of the Company’s Micro and Small
Business Financing Program for the
Fiscal Year 2023 for any reason, including
determining the compensation for
audit services and other terms for the
replacement KAP.
5. Persetujuan Perpanjangan 1. Memberi wewenang dan kuasa Pemungutan Suara: Selesai
Pelimpahan Kewenangan Kepada kepada Dewan Komisaris Perseroan Setuju:
Dewan Komisaris untuk Menyatakan untuk menyatakan kepastian jumlah 15.488.099.503
Kepastian Jumlah Modal dan Jumlah modal dan jumlah saham baru hasil saham (98,756%)
Saham Baru Hasil Pelaksanaan pelaksanaan konversi OWK serta untuk
Konversi Obligasi Wajib Konversi melakukan segala tindakan yang Tidak Setuju:
(“OWK”). Serta Untuk Melakukan diperlukan, termasuk menentukan 194.959.218 saham
Segala Tindakan Yang Diperlukan waktu, cara dan jumlah peningkatan (1,243%)
Termasuk Menentukan Waktu, Cara modal Perseroan.
dan Jumlah Penambahan Modal Abstain: 111.200
Penerbit OWK Dalam Rangka Konversi 2. Memberikan kuasa dan wewenang saham (0,000%)
OWK Menjadi Saham Hasil Konversi. dengan hak substitusi kepada Direksi
Perseroan dengan persetujuan Pertanyaan: Tidak
Dewan Komisaris untuk membuat ada pertanyaan
menegosiasikan dan menandatangani
setiap dan seluruh dokumen penerbitan
OWK dan pelaksanaan konversi OWK
menjadi modal Perseroan dengan
mekanisme Penambahan Modal
tersebut di atas, termasuk tetapi
tidak terbatas dalam menentukan
harga konversi OWK menjadi modal
Perseroan yang dianggap baik oleh
Direksi, melakukan semua dan setiap
tindakan yang diperlukan sehubungan
dengan hal-hal yang berkaitan dengan
Penambahan Modal, membuat atau
meminta dibuatkan segala akta-akta,
surat-surat maupun dokumen-dokumen
yang diperlukan, hadir di hadapan pihak/
pejabat yang berwenang termasuk
Notaris dan/atau melaporkan serta
melakukan pendaftaran yang diperlukan
kepada pihak yang berwenang
berkaitan dengan penerbitan OWK
dan peningkatan modal Perseroan
dengan mekanisme Penambahan Modal
tersebut, mengajukan permohonan
kepada pihak/pejabat yang berwenang
sebagaimana dimaksud dalam
peraturan perundang-undangan
yang berlaku, pemberian kuasa dan
kewenangan tersebut diberikan tanpa
ada pengecualian dengan tetap
memperhatikan ketentuan peraturan
perundang-undangan yang berlaku
termasuk peraturan di bidang Pasar
Modal.
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Tata Kelola Perusahaan
Corporate Governance
Pengambilan
Mata Acara Rapat Keputusan Rapat Realisasi
No. Keputusan
Meeting Agenda Meeting Decisions Realization
Decision-making
Approval of the Extension of 1. Granting authority and power to the Voting: Completed
Delegation of Authority to the Board Company’s Board of Commissioners to Agree:
of Commissioners to Declare the declare the certainty of the amount of 15,488,099,503
Certainty of the Amount of Capital capital and the number of new shares shares (98.756%)
and the Number of New Shares resulting from the implementation
Resulting from the Implementation of of MCB conversion and to take all Disagree: 194,959,218
Mandatory Convertible Bonds (“MCB”). necessary actions, including determining shares (1.243%)
Also, to Take All Necessary Actions, the timing, method, and amount of the
Including Determining the Time, Company’s capital increase. Abstain: 111,200
Method, and Amount of Additional 2. Granting authority and power with shares (0.000%)
Capital Increase of the MCB Issuer in substitution rights to the Company’s
the Context of MCB Conversion into Board of Directors, with the approval Questions: There are
Conversion Result Shares. of the Board of Commissioners, to no questions.
negotiate and sign all documents
related to the issuance of MCB and the
implementation of MCB conversion
into the Company’s capital with the
aforementioned Capital Increase
mechanism, including but not limited
to determining the conversion price
of MCB into the Company’s capital
deemed appropriate by the Board of
Directors, performing all necessary
actions related to Capital Increase,
creating or requesting the creation of all
deeds, letters, or documents required,
appearing before competent parties/
officers including Notaries and/or
reporting and registering as required by
the authorities related to the issuance
of MCB and the capital increase with
the aforementioned Capital Increase
mechanism, submitting applications to
competent parties/officers as referred to
in applicable regulations, the granting
of authority and power is given without
exception while still observing the
provisions of applicable regulations
including regulations in the field of the
Capital Market.
6. Pengukuhan pemberlakuan Mengukuhkan pemberlakuan Peraturan Pemungutan Suara: Selesai
Peraturan Menteri Badan Usaha Milik Menteri Badan Usaha Milik Negara Republik Setuju: 15.682.883.021
Negara Republik Indonesia: Indonesia: saham (99,998%)
a. PER-1/MBU/03/2023 tanggal 3 a. Peraturan Menteri Badan Usaha Milik
Maret 2023 tentang penugasan Negara Republik Indonesia No. PER1/ Tidak Setuju: 175.900
khusus dan program Tanggung MBU/03/2023 tentang Penugasan saham (0,001%)
Jawab Sosial dan lingkungan Khusus dan Program Tanggung Jawab
Badan Usaha Milik Negara dan Sosial dan Lingkungan Badan Usaha Abstain: 111.000
perubahan-perubahannya; Milik Negara; saham (0,000%)
b. PER-2/MBU/03/2023 tanggal 3 b. Peraturan Menteri Badan Usaha Milik
Maret 2023 tentang Pedoman Negara Republik Indonesia No. PER2/ Pertanyaan: Tidak
Tata Kelola dan Kegiatan Korporasi MBU/03/2023 tentang Pedoman Tata ada pertanyaan
Signifikan dan perubahan- Kelola dan Kegiatan Korporasi Signifikan;
perubahannya; dan
c. PER-3/MBU/03/2023 tanggal c. Peraturan Menteri Badan Usaha Milik
20 Maret 2023 tentang Organ Negara Republik Indonesia No. PER3/
dan Sumber Daya Manusia MBU/03/2023 tentang Organ dan
Badan Usaha Milik Negara dan Sumber Daya Manusia Badan Usaha
perubahan-perubahannya. Milik Negara.
Berikut seluruh perubahan-perubahannya
dikemudian hari.
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Pengambilan
Mata Acara Rapat Keputusan Rapat Realisasi
No. Keputusan
Meeting Agenda Meeting Decisions Realization
Decision-making
Confirmation of the Enforcement Affirmation of the Enforcement of the Voting: Completed
of the Minister of State-Owned Minister of State-Owned Enterprises of the Agree: 15,682,883,021
Enterprises of the Republic of Republic of Indonesia Regulations: shares (99.998%)
Indonesia Regulations: a. Minister of State-Owned Enterprises
Regulation No. PER1/MBU/03/2023 Disagree: 175,900
a. Regulation No. PER-1/MBU/03/2023 concerning Special Assignments and shares (0.001%)
on March 3, 2023, regarding special Corporate Social Responsibility and
assignments and Corporate Social Environment Programs of State-Owned Abstain: 111,000
Responsibility and environmental Enterprises; shares (0.000%)
programs of State-Owned b. Minister of State-Owned Enterprises
Enterprises and its amendments; Regulation No. PER2/MBU/03/2023 Questions: There are
b. Regulation No. PER-2/MBU/03/2023 concerning Guidelines for Governance no questions.
on March 3, 2023, regarding and Significant Corporate Activities; and
Guidelines for Governance and c. Minister of State-Owned Enterprises
Significant Corporate Activities and Regulation No. PER3/MBU/03/2023
its amendments; concerning the Organization and
c. Regulation No. PER-3/MBU/03/2023 Human Resources of State-Owned
on March 20, 2023, regarding Enterprises.
the Organization and Human
Resources of State-Owned Including all subsequent amendments.
Enterprises and its amendments.
7. Persetujuan Perubahan Susunan 1. Memberhentikan dengan hormat. Melati Pemungutan Suara: Selesai
Pengurus Perseroan. Sarnita sebagai Direktur Komersial Setuju: Sudah dituangkan
Perseroan yang diangkat berdasarkan 15.487.918.603 saham Berdasarkan Akta
Keputusan RUPS Tahunan Tahun Buku (98,755%) Notaris Nomor
2018, dengan ucapan terima kasih 148 yang dibuat
atas segala sumbangan tenaga dan Tidak Setuju: oleh Notaris Jose
pikirannya selama memangku jabatan 195.055.118 saham Dima Satria, SH.,
tersebut. (1,243%) M.KN. dan sudah
2. Mengangkat Muhamad Akbar sebagai dicatat pada sistem
Direktur Komersial Perseroan. Abstain: 196.200 administrasi badan
3. Masa jabatan anggota Direksi yang saham (0,001%) hukum disampaikan
diangkat sebagaimana dimaksud pada Kemenkumham
angka 2, sesuai dengan ketentuan Pertanyaan: Tidak sesuai surat
Anggaran Dasar Perusahaan dengan ada pertanyaan Nomor AHU-
memperhatikan peraturan perundang- AH.01.09-0154571.
undangan di bidang Pasar Modal dan
tanpa mengurangi hak RUPS untuk
memberhentikan sewaktu-waktu.
4. Dengan adanya pemberhentian,
dan pengangkatan anggota Direksi
Perseroan sebagaimana dimaksud pada
angka 1 dan angka 2, maka susunan
keanggotaan Direksi dan Dewan
Komisaris Perseroan menjadi sebagai
berikut:
a. Direksi
1) Direktur Utama: Purwono
Widodo
2) Direktur SDM: Sriyani Puspa
Kinasih
3) Direktur Keuangan dan
Manajemen Risiko: Tardi
4) Direktur Komersial: Muhamad
Akbar
5) Direktur Infrastruktur dan
Penunjang Bisnis: Djoko Muljono
6) Direktur Pengembangan Bisnis
dan Portofolio: Agus Nizar
Vidiansyah
b. Dewan Komisaris
1) Komisaris Utama: Suhanto
2) Komisaris Independen: Isfan Fajar
Satryo
3) Komisaris: I Gusti Putu
Suryawirawan
4) Komisaris: Yudha Mediawan
5) Komisaris Independen: David
Pajung
6) Komisaris Independen: Tjuk Agus
Minahasa
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Tata Kelola Perusahaan
Corporate Governance
Pengambilan
Mata Acara Rapat Keputusan Rapat Realisasi
No. Keputusan
Meeting Agenda Meeting Decisions Realization
Decision-making
5. Anggota Direksi yang diangkat
sebagaimana dimaksud pada angka
2 yang masih menjabat pada jabatan
lain yang dilarang oleh peraturan
perundang-undangan untuk dirangkap
dengan jabatan anggota Direksi
Badan Usaha Milik Negara, maka yang
bersangkutan harus mengundurkan
diri atau diberhentikan dari jabatannya
tersebut.
6. Memberi kuasa dengan hak substitusi
kepada Direksi Perseroan untuk
menyatakan yang diputuskan RUPS
ini dalam bentuk Akta Notaris serta
menghadap Notaris atau pejabat
yang berwenang, dan melakukan
penyesuaian atau perbaikan-perbaikan
yang diperlukan apabila dipersyaratkan
oleh pihak yang berwenang untuk
keperluan pelaksanaan isi keputusan
rapat.
Approval of Changes in the 1. Respectfully dismisses Melati Sarnita Voting: Completed
Management Structure of the as the Commercial Director of the Agree: This has been
Company. Company, who was appointed based on 15,487,918,603 shares documented based
the Annual General Meeting Decision for (98.755%) on Notarial Deed
the Fiscal Year 2018, with thanks for all Number 148 made
her contributions and efforts during her Disagree: 195,055,118 by Notary Jose
tenure. shares (1.243%) Dima Satria, SH.,
2. Appoints Muhamad Akbar as the M.KN. and has been
Commercial Director of the Company. Abstain: 196,200 recorded in the legal
3. The term of office of the appointed shares (0.001%) entity administration
members of the Board of Directors system as conveyed
as referred to in point 2, shall be in Questions: There are by the Ministry of
accordance with the provisions of the no questions. Law and Human
Company’s Articles of Association, Rights in letter
taking into account the regulations in Number AHU-
the Capital Market sector and without AH.01.09-0154571.
prejudice to the General Meeting of
Shareholders’ right to dismiss them at
any time.
4. With the dismissal and appointment of
members of the Company’s Board of
Directors as referred to in points 1 and 2,
the composition of the Company’s Board
of Directors and Board of Commissioners
shall be as follows:
a. Board of Directors
1) President Director: Purwono
Widodo
2) Human Capital Director:
Sriyani Puspa Kinasih
3) Director of Finance and Risk
Management: Tardi
4) Commercial Director: Muhamad
Akbar
5) Director of Infrastructure and
Business Support: Djoko Muljono
6) Director of Business Development
and Portfolio: Agus Nizar
Vidiansyah
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Pengambilan
Mata Acara Rapat Keputusan Rapat Realisasi
No. Keputusan
Meeting Agenda Meeting Decisions Realization
Decision-making
b. Board of Commissioners
1) President Commissioner: Suhanto
2) Independent Commissioner: Isfan
Fajar Satryo
3) Commissioner: I Gusti Putu
Suryawirawan
4) Commissioner: Yudha Mediawan
5) Independent Commissioner:
David Pajung
6) Independent Commissioner: Tjuk
Agus Minahasa
5. Any member of the Board of Directors
appointed as referred to in point 2 who
still holds another position prohibited
by the regulations from being held
concurrently with the position of a
member of the State-Owned Enterprises
Board of Directors must resign or be
dismissed from that position.
6. Authorizes, with substitution rights,
the Company’s Board of Directors to
declare the resolutions adopted by
this General Meeting in the form of a
Notarial Deed and to appear before
a Notary or authorized officer, and to
make any adjustments or corrections
as required by the authorities for the
implementation of the decisions made.
RUPS Luar Biasa (RUPSLB) Tahun 2023 Extraordinary GMS (EGMS) in 2023
Pelaksanaan Implementation
Pada tahun 2023, Perseroan juga melaksanakan RUPS In 2023, the Company also held an Extraordinary General
Luar Biasa (RUPSLB), yang diselenggarakan pada: Meeting of Shareholders (EGMS), which was held on:
Hari/Tanggal : Rabu/18 Januari 2023 Date : Wednesday, January 18, 2023
Waktu : 14.32 WIB – 15.10 WIB Time : 14:32 WIB – 15:10 WIB
Tempat : Gedung Krakatau Steel Jalan Jendral Place : Krakatau Steel Building, Jalan Jendral Gatot
Gatot Subroto Kav. 54, Jakarta Selatan Subroto Kav. 54, South Jakarta.
Kehadiran Attendance
RUPSLB 2023 dihadiri oleh: The EGMS 2023 was attended by:
- Pemegang saham sejumlah 15.925.390.705 saham - Shareholders totaling 15,925,390,705 shares with
yang memiliki hak suara yang sah atau 82,3171% dari valid voting rights, or 82.3171% of the total shares
seluruh saham dengan hak suara yang sah yang with valid voting rights issued by the Company.
telah dikeluarkan oleh Perseroan. - Members of the Board of Commissioners and
- Anggota Dewan Komisaris dan Direksi Perseroan, Directors of the Company, as outlined in the
sebagaimana diuraikan pada tabel berikut: following table:
Nama Jabatan Kehadiran
Name Position Attendance
Suhanto Komisaris Utama Hadir
President Commissioner Present
Dadang Kurnia Komisaris Hadir
Commissioner Present
I Gusti Putu Suryawirawan Komisaris Hadir
Commissioner Present
Trisasongko Widianto Komisaris Hadir
Commissioner Present
David Pajung Komisaris Independen Hadir
Independent Commissioner Present
Tjuk Agus Minahasa Komisaris Independen Hadir
Independent Commissioner Present
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Tata Kelola Perusahaan
Corporate Governance
Nama Jabatan Kehadiran
Name Position Attendance
Purwono Widodo Direktur Pengembangan Usaha Hadir
Director of Business Development Present
Rahmad Hidayat Direktur Sumber Daya Manusia Hadir
Human Capital Director Present
Tardi Direktur Keuangan Hadir
Director of Finance Present
Melati Sarnita Direktur Komersial Hadir
Director of Commercial Present
Djoko Muljono Direktur Produksi Hadir
Director of Production Present
Hasil RUPSLB Tahun 2023 EGM Result 2023
Pengambilan
Mata Acara Rapat Keputusan Rapat Realisasi
No. Keputusan
Meeting Agenda Meeting Decisions Realization
Decision-making
1. Laporan Perkembangan Transformasi Oleh karena hanya bersifat laporan, maka Pertanyaan: Tidak Selesai
Bisnis dan Pelaksanaan Program Inisiatif dalam Mata Acara Rapat ini tidak diambil ada pertanyaan
Strategis Lanjutan dalam Rangka keputusan.
Restrukturisasi dan Holding Perseroan
Report on Business Transformation As this is solely a report, no decisions will Questions: There are Completed
Progress and Implementation of be made in this Meeting Agenda. no questions.
Continuing Strategic Initiative Programs
in the Context of Company Restructuring
and Holding.
2. Persetujuan Perubahan Susunan 1. Mengukuhkan pemberhentian Pemungutan Suara: Selesai
Pengurus Perseroan termasuk dengan hormat Silmy Karim sebagai Setuju: Sudah dituangkan
Perubahan Nomenklatur Jabatan Direktur Utama Perseroan terhitung 15.730.808.838 saham Berdasarkan Akta
Anggota Direksi Perseroan dalam Rangka sejak tanggal 4 Januari 2023, dengan (98,778%) Notaris Nomor 115
Restrukturisasi dan Holding Perseroan ucapan terima kasih atas segala yang dibuat oleh
sumbangan tenaga dan pikirannya Tidak Setuju: Notaris Jose Dima
selama memangku jabatan tersebut. 194.551.767 saham Satria, SH., M.KN.
(1,221%) dan sudah dicatat
2. Memberhentikan dengan hormat pada sistem
nama-nama tersebut di bawah ini Abstain: 30.100 administrasi
sebagai Anggota Direksi dan Anggota saham (0,000%) badan hukum
Dewan Komisaris Perseroan: disampaikan
a. Tardi sebagai Direktur Keuangan; Pertanyaan: Tidak Kemenkumham
b. Rahmad Hidayat Amir sebagai ada pertanyaan sesuai surat
Direktur SDM; Nomor AHU-
c. Trisasongko Widianto sebagai AH.01.09-0046449
Komisaris;
d. Dadang Kurnia sebagai Komisaris,
yang diangkat masing-masing
berdasarkan keputusan RUPS
Tahunan Tahun Buku 2017 tanggal
18 April 2018, RUPS Tahunan Tahun
Buku 2017 tanggal 18 April 2018,
RUPS Tahunan Tahun Buku 2019
tanggal 29 Juli 2020, dan RUPS
Tahunan Tahun Buku 2017 tanggal
18 April 2018, dengan ucapan
terima kasih atas sumbangan
tenaga dan pikirannya selama
memangku jabatan-jabatan
tersebut.
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Pengambilan
Mata Acara Rapat Keputusan Rapat Realisasi
No. Keputusan
Meeting Agenda Meeting Decisions Realization
Decision-making
3. Mengubah nomenklatur jabatan
anggota-anggota Direksi Perseroan:
a. semula Direktur Keuangan
menjadi Direktur Keuangan dan
Manajemen Risiko.
b. semula Direktur Produksi menjadi
Direktur Infrastruktur dan
Penunjang Bisnis.
c. semula Direktur Pengembangan
Usaha menjadi Direktur
Pengembangan Bisnis dan
Portofolio.
4. Mengalihkan penugasan nama-nama
tersebut di bawah ini sebagai anggota
Direksi Perseroan:
a. Purwono Widodo, dari semula
Direktur Pengembangan Usaha
menjadi Direktur Utama;
b. Djoko Muljono, dari semula
Direktur Produksi menjadi Direktur
Infrastruktur dan Penunjang
Bisnis; yang masing-masing
diangkat berdasarkan keputusan
RUPS Tahunan Tahun Buku 2021
tanggal 8 Juli 2022 dan RUPS
Tahunan Tahun Buku 2018 tanggal
26 April 2019, dengan masa jabatan
meneruskan sisa masa jabatan
sesuai dengan keputusan RUPS
tersebut.
5. Mengangkat nama-nama tersebut
di bawah ini sebagai Anggota Direksi
dan Anggota Dewan Komisaris
Perseroan:
a. Tardi sebagai Direktur Keuangan
dan Manajemen Risiko;
b. Sriyani Puspa Kinasih sebagai
Direktur SDM;
c. Agus Nizar Vidiansyah sebagai
Direktur Pengembangan Bisnis
dan Portofolio;
d. Yudha Mediawan sebagai
Komisaris;
e. Isfan Fajar Satryo sebagai Komisaris
Independen.
6. Masa jabatan Anggota-anggota
Direksi dan Anggota-anggota Dewan
Komisaris yang diangkat sebagaimana
dimaksud pada angka 5, sesuai
dengan ketentuan Anggaran Dasar
Perusahaan dengan memperhatikan
peraturan perundang-undangan
di bidang Pasar Modal dan tanpa
mengurangi hak RUPS untuk
memberhentikan sewaktu-waktu.
7. Dengan adanya pengukuhan
pemberhentian, pemberhentian,
perubahan nomenklatur jabatan,
pengalihan tugas, dan pengangkatan
Anggota Direksi dan Anggota Dewan
Komisaris Perseroan sebagaimana
dimaksud pada angka 1 - 5, maka
susunan keanggotaan Direksi dan
Dewan Komisaris Perseroan menjadi
sebagai berikut:
a. Direksi
i. Direktur Utama: Purwono
Widodo
ii. Direktur SDM: Sriyani Puspa
Kinasih
iii. Direktur Keuangan dan
Manajemen Risiko: Tardi
iv. Direktur Komersial: Melati
Sarnita
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Tata Kelola Perusahaan
Corporate Governance
Pengambilan
Mata Acara Rapat Keputusan Rapat Realisasi
No. Keputusan
Meeting Agenda Meeting Decisions Realization
Decision-making
v. Direktur Infrastruktur dan
Penunjang Bisnis: Djoko
Muljono
vi. Direktur Pengembangan Bisnis
dan Portofolio: Agus Nizar
Vidiansyah
b. Dewan Komisaris
i. Komisaris Utama: Suhanto
ii. Komisaris Independen: Isfan
Fajar Satryo
iii. Komisaris: I Gusti Putu
Suryawirawan
iv. Komisaris: Yudha Mediawan
v. Komisaris Independen: David
Pajung
vi. Komisaris Independen: Tjuk
Agus Minahasa
8. Anggota-anggota Direksi dan
Anggota-anggota Dewan Komisaris
yang diangkat sebagaimana
dimaksud pada angka 5 yang masih
menjabat pada jabatan lain yang
dilarang oleh peraturan perundang-
undangan untuk dirangkap dengan
jabatan anggota Direksi dan anggota
Dewan Komisaris Badan Usaha Milik
Negara, maka yang bersangkutan
harus mengundurkan diri atau
diberhentikan dari jabatannya
tersebut.
9. Memberi kuasa dengan hak substitusi
kepada Direksi Perseroan untuk
menyatakan yang diputuskan RUPS
ini dalam bentuk Akta Notaris serta
menghadap Notaris atau pejabat
yang berwenang, dan melakukan
penyesuaian atau perbaikan-
perbaikan yang diperlukan apabila
dipersyaratkan oleh pihak yang
berwenang untuk keperluan
pelaksanaan isi keputusan Rapat.
Approval of Changes in the Company’s 1. Confirms the respectful dismissal of Voting: Completed
Management Structure including Silmy Karim as the President Director Agree: This has been
Changes in the Nomenclature of the of the Company, effective from 15,730,808,838 shares documented
Company’s Board of Directors in the January 4, 2023, with thanks for all her (98,778%) based on Notarial
Context of Company Restructuring and contributions and efforts during her Deed Number 115
Holding. tenure. Disagree: 194,551,767 made by Notary
shares (1,221%) Jose Dima Satria,
2. Respectfully dismisses the following SH., M.KN. and has
individuals as Members of the Abstain: 30,100 shares been recorded in
Board of Directors and Members of (0,000%) the legal entity
the Board of Commissioners of the administration
Company: Questions: There are system as
a. Tardi as the Finance Director; no questions. conveyed by
b. Rahmad Hidayat Amir as the the Ministry of
Human Resources Director; Law and Human
c. Trisasongko Widianto as a Rights in letter
Commissioner; Number AHU-
AH.01.09-0046449.
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Pengambilan
Mata Acara Rapat Keputusan Rapat Realisasi
No. Keputusan
Meeting Agenda Meeting Decisions Realization
Decision-making
d. Dadang Kurnia as a Commissioner,
each appointed based on the
resolutions of the Annual General
Meeting for the 2017 Fiscal Year on
April 18, 2018, the Annual General
Meeting for the 2017 Fiscal Year on
April 18, 2018, the Annual General
Meeting for the 2019 Fiscal Year
on July 29, 2020, and the Annual
General Meeting for the 2017 Fiscal
Year on April 18, 2018, with thanks
for their contributions during their
respective tenures.
3. Changes the nomenclature of the
positions of the members of the
Company’s Board of Directors:
a. Changes the Finance Director to
Finance and Risk Management
Director.
b. Changes the Production Director
to Infrastructure and Business
Support Director.
c. Changes the Business
Development Director to Business
Development and Portfolio
Director.
4. Assigns the following individuals as
members of the Company’s Board of
Directors:
a. Purwono Widodo, formerly the
Business Development Director, to
President Director;
b. Djoko Muljono, formerly
the Production Director, to
Infrastructure and Business
Support Director; each appointed
based on the resolutions of the
Annual General Meeting for the
2021 Fiscal Year on July 8, 2022, and
the Annual General Meeting for the
2018 Fiscal Year on April 26, 2019,
with the term of office continuing
for the remaining term as per the
resolutions of the General Meeting
of Shareholders.
5. Appoints the following individuals as
Members of the Board of Directors
and Members of the Board of
Commissioners of the Company:
a. Tardi as Finance and Risk
Management Director;
b. Sriyani Puspa Kinasih as Human
Capital Director;
c. Agus Nizar Vidiansyah as Business
Development and Portfolio
Director;
d. Yudha Mediawan as a
Commissioner;
e. Isfan Fajar Satryo as an
Independent Commissioner.
6. The term of office of the Members of
the Board of Directors and Members
of the Board of Commissioners
appointed as mentioned in point 5,
in accordance with the Company’s
Articles of Association, taking into
account the regulations in the
Capital Market sector, and without
prejudice to the General Meeting of
Shareholders’ right to dismiss them at
any time.
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Tata Kelola Perusahaan
Corporate Governance
Pengambilan
Mata Acara Rapat Keputusan Rapat Realisasi
No. Keputusan
Meeting Agenda Meeting Decisions Realization
Decision-making
7. With the confirmation of dismissal,
dismissal, changes in position
nomenclature, assignment transfer,
and appointment of Members of the
Board of Directors and Members of
the Board of Commissioners of the
Company as referred to in points 1 - 5,
the composition of the Company’s
Board of Directors and Board of
Commissioners becomes as follows:
a. Board of Directors
i. President Director: Purwono
Widodo
ii. Human Capital Director:
Sriyani Puspa Kinasih
iii. Finance and Risk Management
Director: Tardi
iv. Commercial Director: Melati
Sarnita
v. Infrastructure and Business
Support Director: Djoko
Muljono
vi. Business Development and
Portfolio Director: Agus Nizar
Vidiansyah
b. Board of Commissioners
i. President Commissioner:
Suhanto
ii. Independent Commissioner:
Isfan Fajar Satryo
iii. Commissioner: I Gusti Putu
Suryawirawan
iv. Commissioner: Yudha
Mediawan
v. Independent Commissioner:
David Pajung
vi. Independent Commissioner:
Tjuk Agus Minahasa
8. Members of the Board of Directors
and Members of the Board of
Commissioners appointed as
mentioned in point 5 who hold other
positions prohibited by the regulations
from being held concurrently with the
position of a member of the State-
Owned Enterprises Board of Directors
and the Board of Commissioners,
must resign or be dismissed from that
position.
9. Authorizes, with substitution rights,
the Company’s Board of Directors to
declare the resolutions adopted by
this General Meeting in the form of a
Notarial Deed and to appear before
a Notary or authorized officer, and to
make any adjustments or corrections
as required by the authorities for
the implementation of the decisions
made in the Meeting.
RUPS Tahun Sebelumnya dan Realisasi Previous Year’s GMS and Realization of
Tindak Lanjut Hasil Keputusan Follow-up Results of Decisions
Seluruh hasil keputusan pemegang saham dalam RUPS All decisions made by shareholders in the Annual
Tahunan Tahun Buku 2022 dan RUPS Luar Biasa yang Financial Year 2022 General Meeting (AGM) and
diselenggarakan pada tahun 2023 telah sepenuhnya Extraordinary General Meeting (EGM) held in 2023 have
direalisasikan pada tahun 2023. been fully implemented in the 2023 fiscal year.
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DEWAN KOMISARIS BOARD OF COMMISSIONERS
Dasar Hukum Legal basis
Dewan Komisaris merupakan salah satu organ dalam The Board of Commissioners is one of the organs in the
struktur tata kelola Perseroan yang bertugas melakukan Company’s governance structure tasked with overseeing
pengawasan terhadap kebijakan pengurusan secara management policies in general and/or specific terms
umum dan/atau khusus sesuai dengan Anggaran according to the Articles of Association, providing input
Dasar serta memberikan masukan atau pertimbangan or other considerations regarding material issues to the
lainnya mengenai isu-isu material kepada Direksi terkait Board of Directors regarding the implementation of the
pelaksanaan tugas dan tanggung jawab Direksi dan Directors’ duties and responsibilities, and monitoring
melakukan pemantauan atas efektivitas implementasi the effectiveness of the Company’s governance
tata kelola Perseroan dalam setiap kegiatan usaha implementation in every business activity. This is in
Perseroan. Hal ini sejalan dengan ketentuan yang diatur line with the provisions set forth in Law No. 40 of 2007
dalam Undang-Undang No. 40 Tahun 2007 tentang concerning Limited Liability Companies.
Perseroan Terbatas.
Fungsi dan tugas, serta keberadaan organ Dewan The functions, duties, and existence of the Board of
Komisaris di Perseroan juga telah memenuhi aturan Commissioners in the Company also comply with the
yang terdapat dalam POJK No. 33/POJK.04/2014 tentang regulations stipulated in POJK No. 33/POJK.04/2014
Direksi dan Dewan Komisaris Emiten atau Perusahaan regarding Directors and Commissioners of Issuers or
Publik (“POJK 33/2014”), serta Peraturan Menteri BUMN Public Companies (“POJK 33/2014”), as well as Minister
No. PER-12/MBU/2012 Tentang Organ Pendukung of SOEs Regulation No. PER-12/MBU/2012 Concerning
Dewan Komisaris/Dewan Pengawas Badan Usaha Milik the Supporting Organs of the Board of Commissioners/
Negara sebagaimana terakhir diubah dengan Peraturan Supervisory Board of State-Owned Enterprises as last
Menteri BUMN No. PER-06/MBU/04/2021. amended by Minister of SOEs Regulation No. PER-06/
MBU/04/2021.
Dalam melaksanakan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, the
Dewan Komisaris dibantu oleh Perangkat Dewan Board of Commissioners is assisted by the Board of
Komisaris, yang terdiri dari Sekretariat Dewan Komisaris, Commissioners Apparatus, consisting of the Board of
Komite Audit, serta Komite Nominasi dan Remunerasi. Commissioners Secretariat, the Audit Committee, and
Seluruh perangkat penunjang Dewan Komisaris the Nomination and Remuneration Committee. All
dievaluasi secara berkala untuk ditinjau efektivitasnya supporting apparatus of the Board of Commissioners
dalam membantu pelaksanaan tugas dan pengawasan are periodically evaluated to review their effectiveness
Dewan Komisaris. in assisting the duties and oversight of the Board of
Commissioners.
Pedoman Dewan Komisaris Board of Commissioners Guidelines
(Board Manual) (Board Manual)
Dewan Komisaris melaksanakan tugas dan fungsi The Board of Commissioners performs its oversight
pengawasan berpedoman pada Board Manual Dewan duties and functions based on the Board Manual for
Komisaris dan Direksi No. 297/DU-KS/2020 yang telah the Board of Commissioners and Directors No. 297/DU-
ditandatangani pada tanggal 3 Agustus 2020. Board KS/2020 signed on August 3, 2020. The Board Manual
Manual tersebut telah dipublikasikan pada situs web has been published on the Company’s website www.
Perseroan www.krakatausteel.com dan Jaringan krakatausteel.com and the Company’s Internal Network.
Internal Perseroan.
Secara garis besar, Board Manual Dewan Komisaris In essence, the Board Manual for the Board of
berisi ketentuan yang mengatur hal-hal berikut ini: Commissioners contains provisions that regulate the
following:
1. Komposisi dan Persyaratan Dewan Komisaris; 1. Composition and Requirements of the Board of
2. Masa Jabatan Dewan Komisaris; Commissioners;
3. Tugas Dewan Komisaris Secara Umum; 2. Term of Office of the Board of Commissioners;
4. Wewenang Dewan Komisaris; 3. General Duties of the Board of Commissioners;
5. Kewajiban Dewan Komisaris; 4. Authority of the Board of Commissioners;
6. Rapat Dewan Komisaris; 5. Obligations of the Board of Commissioners;
6. Board of Commissioners Meetings;
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Tata Kelola Perusahaan
Corporate Governance
7. Prosedur Pengambilan Keputusan dalam Rapat 7. Decision-Making Procedures at Board of
Dewan Komisaris; Commissioners Meetings;
8. Program Pengenalan Perseroan dan Peningkatan 8. Company Introduction and Board of Commissioners
Kapabilitas Dewan Komisaris; Capability Enhancement Program;
9. Etika Jabatan; 9. Code of Conduct;
10. Komite Penunjang Dewan Komisaris; 10. Board of Commissioners Supporting Committees;
11. Sekretaris Dewan Komisaris; 11. Board of Commissioners Secretariat;
12. Evaluasi Kinerja Dewan Komisaris; 12. Board of Commissioners Performance Evaluation;
13. Penghasilan Dewan Komisaris. 13. Board of Commissioners Remuneration.
Untuk menjaga relevansinya dengan dinamika bisnis To maintain its relevance with business dynamics and
dan kebutuhan organisasi, Board Manual Dewan organizational needs, the Board Manual for the Board of
Komisaris dan Direksi secara berkala dievaluasi sesuai Commissioners and Directors is periodically evaluated
kebutuhan Perseroan, Board Manual Dewan Komisaris according to the Company’s needs. Additionally, the
dan Direksi juga perlu disesuaikan dengan perubahan Board Manual for the Board of Commissioners and
Anggaran Dasar Perseroan dan peraturan perundang- Directors needs to be adjusted according to changes
undangan yang berlaku. in the Company’s Articles of Association and applicable
regulations.
Tugas dan Tanggung Jawab Duties and responsibilities
Secara umum tugas dan tanggung jawab Dewan In general, the duties and responsibilities of the Board
Komisaris adalah melakukan pengawasan terhadap of Commissioners involve overseeing management
kebijakan pengurusan, jalannya pengurusan pada policies, the general course of management regarding
umumnya baik mengenai Perseroan maupun usaha the Company and the Company’s business conducted
Perseroan yang dilakukan oleh Direksi serta memberikan by the Board of Directors, as well as providing advice to
nasihat kepada Direksi. Hal ini telah diatur dalam the Directors. This is regulated in Article 15 paragraph (1)
Anggaran Dasar Perseroan Pasal 15 ayat (1) sebagaimana of the Company’s Articles of Association as also stated in
juga dinyatakan pada Board Manual, the Board Manual.
Dewan Komisaris memiliki tanggung jawab untuk The Board of Commissioners is responsible for
melakukan pengawasan terhadap berbagai aspek, yang overseeing various aspects, including but not limited to
meliputi namun tidak terbatas pada pelaksanaan: the implementation of:
1. Rencana Jangka Panjang Perseroan; 1. The Company’s Long-Term Plans;
2. Rencana Kerja dan Anggaran Perseroan; 2. The Company’s Work Plans and Budgets;
3. Ketentuan Anggaran Dasar dan Keputusan RUPS, 3. The provisions of the Articles of Association and the
serta peraturan perundang-undangan yang berlaku resolutions of the General Meeting of Shareholders
untuk kepentingan Perseroan dan sesuai dengan (RUPS), as well as applicable regulations for the
maksud dan tujuan Perseroan. Company’s interests and in accordance with the
Company’s purposes and objectives.
Kewajiban Dewan Komisaris Obligations of the Board of
Commissioners
Sesuai dengan ketentuan yang ditetapkan dalam Board In accordance with the provisions set forth in the Board
Manual, Dewan Komisaris berkewajiban untuk: Manual, the Board of Commissioners is obliged to:
1. Memberikan nasihat kepada Direksi dalam 1. Provide advice to the Directors in managing the
menjalankan pengurusan Perseroan; Company’s affairs;
2. Memberikan pendapat dan persetujuan Rencana 2. Provide opinions and approval of the Company’s
Kerja dan Anggaran Tahunan Perseroan serta Annual Work Plan and Budget as well as other work
rencana kerja lainnya yang disiapkan Direksi, sesuai plans prepared by the Directors, in accordance with
dengan ketentuan Anggaran Dasar; the provisions of the Articles of Association;
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3. Mengikuti perkembangan kegiatan Perseroan, 3. Monitor the Company’s activities, provide opinions
memberikan pendapat dan saran kepada RUPS and advice to the General Meeting of Shareholders
mengenai setiap masalah yang dianggap penting (RUPS) on any matters deemed important to the
bagi kepengurusan Perseroan; management of the Company;
4. Melaporkan kepada Pemegang Saham Seri A 4. Report to the Series A Dwiwarna Shareholders in case
Dwiwarna apabila terjadi gejala menurunnya kinerja of indications of declining Company performance;
Perseroan; 5. Propose to the RUPS the appointment of Public
5. Mengusulkan kepada RUPS penunjukan Akuntan Accountants to audit the Company’s books;
Publik yang akan melakukan pemeriksaan atas 6. Examine periodic reports and annual reports
buku-buku Perseroan; prepared by the Directors and sign the annual
6. Meneliti dan menelaah laporan berkala dan reports;
laporan tahunan yang disiapkan Direksi serta 7. Provide explanations, opinions, and advice to the
menandatangani laporan tahunan; RUPS on the annual report when requested;
7. Memberikan penjelasan, pendapat dan saran 8. Prepare minutes of Board of Commissioners
kepada RUPS mengenai laporan tahunan apabila meetings and keep copies thereof;
diminta; 9. Report to the Company regarding its share ownership
8. Membuat risalah rapat Dewan Komisaris dan and/or that of its family members in the Company
menyimpan salinannya; and other companies no later than 3 (three) working
9. Melaporkan kepada Perseroan mengenai days after the occurrence of ownership or any
kepemilikan sahamnya dan/atau keluarganya pada changes in ownership of such shares;
Perseroan dan perusahaan lain yang dilakukan 10. Report to the Financial Services Authority (OJK) on
paling lambat 3 (tiga) hari kerja setelah terjadinya the ownership and any changes in ownership of
kepemilikan atau setiap perubahan kepemilikan Company shares, directly or indirectly, no later than
atas saham tersebut; 10 (ten) days after the occurrence of ownership or
10. Melaporkan kepada Otoritas Jasa Keuangan any changes in ownership of such shares and every
(OJK) atas kepemilikan dan setiap perubahan change in ownership of the shares by attaching a
kepemilikannya atas saham Perseroan baik power of attorney;
langsung maupun tidak langsung yang dilakukan 11. The reporting of shares as referred to in point 10 above
paling lambat 10 (sepuluh) hari sejak terjadinya may be delegated to the Company by providing a
kepemilikan dan setiap perubahan kepemilikan written power of attorney to the Company, and the
atas saham Perseroan; Company as the attorney must report the ownership
11. Pelaporan saham sebagaimana dimaksud pada and any changes in ownership of the Company’s
poin 10 di atas, dapat dikuasakan kepada Perseroan shares to the Financial Services Authority (OJK)
dengan memberikan surat kuasa tertulis kepada no later than 5 (five) days after the occurrence of
Perseroan, dan Perseroan sebagai penerima kuasa ownership or any changes in ownership of such
wajib menyampaikan laporan kepemilikan dan shares by attaching the power of attorney;
setiap perubahan kepemilikan saham Perseroan 12. Report on the oversight tasks performed during the
kepada Otoritas Jasa Keuangan (OJK) paling lambat previous fiscal year to the RUPS;
5 (lima) hari sejak terjadinya kepemilikan dan 13. Provide explanations on any matters requested by
setiap perubahan kepemilikan atas saham tersebut the Series A Dwiwarna Shareholders, considering
dengan melampirkan surat kuasa; the regulations, especially those applicable in the
12. Memberikan laporan tentang tugas pengawasan Capital Market sector;
yang telah dilakukan selama tahun buku yang baru 14. Develop the annual work program of the Board of
lampau kepada RUPS; Commissioners and include it in the Company’s
13. Memberikan penjelasan tentang segala hal yang Work Plan and Budget (RKAP);
ditanyakan atau yang diminta Pemegang Saham 15. Form the Audit Committee;
Seri A Dwiwarna dengan memperhatikan peraturan
perundang- undangan khususnya yang berlaku di
bidang Pasar Modal;
14. Menyusun program kerja tahunan Dewan Komisaris
dan dimasukkan dalam RKAP;
15. Membentuk Komite Audit;
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16. Menyampaikan laporan triwulanan perkembangan 16. Submit quarterly reports on performance
realisasi indikator pencapaian kinerja kepada achievement indicator realizations to Shareholders;
Pemegang Saham; 17. Monitor and ensure that Good Corporate Governance
17. Memantau dan memastikan bahwa Good Corporate (GCG) has been effectively and sustainably applied;
Governance (GCG) telah diterapkan secara efektif 18. Provide guidance on strengthening the Company’s
dan berkelanjutan; internal control systems;
18. Memberikan arahan tentang penguatan sistem 19. Provide guidance on risk management;
pengendalian intern Perseroan; 20. Provide guidance on the information technology
19. Memberikan arahan tentang manajemen risiko; systems used by the Company;
20. Memberikan arahan tentang sistem teknologi 21. Provide advice on human resource management
informasi yang digunakan Perseroan; policies, especially on career management in the
21. Memberikan nasihat terhadap kebijakan Company, promotion systems and procedures,
pengelolaan sumber daya manusia, khususnya transfers and demotions in the Company, and the
tentang manajemen karier di Perseroan, sistem dan implementation of such policies;
prosedur promosi, mutasi dan demosi di Perseroan 22. Supervise the effectiveness of external and internal
dan pelaksanaan kebijakan tersebut; audit implementation, as well as review the handling
22. Melakukan pengawasan terhadap efektivitas of complaints related to the Company received by
pelaksanaan audit eksternal dan audit internal, serta the Board of Commissioners;
pelaksanaan telaah atas pengaduan yang berkaitan 23. Provide guidance on significant business
dengan Perseroan yang diterima oleh Dewan environment changes and their major impacts
Komisaris; on the Company’s business and performance in a
23. Memberikan arahan tentang hal-hal penting timely and relevant manner;
mengenai perubahan lingkungan bisnis dan 24. Supervise and provide advice on accounting policies
permasalahannya yang berdampak besar pada and financial statement preparation in accordance
usaha maupun kinerja perseroan secara tepat with generally accepted accounting standards in
waktu dan relevan; Indonesia;
24. Melakukan pengawasan dan memberikan nasihat 25. Supervise and provide advice on the management
terhadap kebijakan akuntansi dan penyusunan policies of Subsidiaries/Joint Ventures;
laporan keuangan sesuai dengan standar akuntansi 26. Disclose any conflicts of interest faced or
yang berlaku umum di Indonesia; potentially faced, or anything that may hinder
25. Melaksanakan pengawasan dan pemberian nasihat Board of Commissioners members from acting
terhadap kebijakan pengelolaan Anak Perusahaan/ independently, periodically in the annual report and
Perusahaan Patungan; in conflict of interest statements;
26. Mengungkapkan seluruh benturan kepentingan 27. Sign an Integrity Pact confirming the absence of
yang sedang dihadapi maupun yang berpotensi conflicts of interest upon appointment, which is
menjadi benturan kepentingan atau segala sesuatu renewed at the beginning of each year;
yang dapat menghambat anggota Dewan Komisaris 28. Hold a General Meeting of Shareholders (RUPS) if
untuk bertindak independen yang dilakukan the Directors fail to hold it within a certain period.
secara periodik dalam laporan tahunan dan dalam The convened RUPS shall only discuss issues related
pernyataan mengenai benturan kepentingan; to the reasons for the Directors’ failure to hold the
27. Menandatangani Pakta Integritas tidak memiliki RUPS;
benturan kepentingan pada awal pengangkatan
yang diperbaharui setiap awal tahun;
28. Menyelenggarakan RUPS, apabila Direksi dalam
jangka waktu tertentu tidak menyelenggarakannya.
RUPS yang diselenggarakan hanya membicarakan
masalah yang berkaitan dengan alasan tidak
dilaksanakannya RUPS oleh Direksi;
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29. Dalam batas kewenangannya sesuai Anggaran 29. Within its authority as stipulated in the Articles of
Dasar dan/atau peraturan perundang- undangan Association and/or applicable regulations, respond
yang berlaku merespons saran, harapan, to suggestions, expectations, issues, and complaints
permasalahan dan keluhan dari stakeholders from stakeholders (customers, suppliers, creditors,
(pelanggan, pemasok, kreditur, dan karyawan) yang and employees) submitted directly to the Board of
disampaikan langsung kepada Dewan Komisaris Commissioners or conveyed by the Directors;
ataupun penyampaian oleh Direksi; 30. Implement capability enhancement programs to
30. Melaksanakan program peningkatan kapabilitas improve the competence of Board of Commissioners
dalam rangka meningkatkan kompetensi anggota members as needed;
Dewan Komisaris sesuai kebutuhan; 31. Fulfill other obligations within the scope of oversight
31. Melaksanakan kewajiban lainnya dalam rangka and advisory duties, as long as they do not contradict
tugas pengawasan dan pemberian nasihat, the laws and regulations, the Articles of Association,
sepanjang tidak bertentangan dengan peraturan and/or the resolutions of the RUPS.
perundang-undangan, Anggaran Dasar, dan/atau
keputusan RUPS.
Wewenang Dewan Komisaris Authority of the Board of Commissioners
Dalam melaksanakan tugas pengawasan terhadap In carrying out the supervisory duties over the Company’s
kebijakan pengurusan Perseroan, Dewan Komisaris management policies, the Board of Commissioners is
berwenang untuk: authorized to:
a. Memeriksa buku-buku, surat-surat, serta dokumen- a. Examine the books, letters, and other documents,
dokumen lainnya, memeriksa kas untuk keperluan inspect the cash for verification purposes and other
verifikasi dan lain-lain surat berharga dan memeriksa securities, and inspect the Company’s assets;
kekayaan Perseroan; b. Enter the premises, buildings, and offices used by
b. Memasuki pekarangan, gedung dan kantor yang the Company;
dipergunakan oleh Perseroan; c. Request explanations from the Board of Directors
c. Meminta penjelasan dari Direksi dan/atau and/or other officials regarding all matters
pejabat lainnya mengenai segala persoalan yang concerning the management of the Company;
menyangkut pengelolaan Perseroan; d. Be informed of all policies and actions that have been
d. Mengetahui segala kebijakan dan tindakan yang and will be carried out by the Board of Directors;
telah dan akan dijalankan oleh Direksi; e. Request the Board of Directors and/or other officials
e. Meminta Direksi dan/atau pejabat lainnya di bawah under the Board of Directors with the knowledge
Direksi dengan sepengetahuan Direksi untuk of the Board of Directors to attend Board of
menghadiri rapat Dewan Komisaris; Commissioners meetings;
f. Mengangkat dan memberhentikan seorang f. Appoint and dismiss a Secretary of the Board of
Sekretaris Dewan Komisaris; Commissioners;
g. Memberhentikan sementara anggota Direksi sesuai g. Temporarily suspend members of the Board of
dengan ketentuan Anggaran Dasar; Directors in accordance with the provisions of the
h. Membentuk Komite Audit, Komite Remunerasi dan Articles of Association;
Nominasi, Komite Pemantau Risiko dan Komite h. Establish Audit Committees, Remuneration
lainnya, jika dianggap perlu dengan memperhatikan and Nomination Committees, Risk Monitoring
kemampuan Perseroan; Committees, and other Committees, if deemed
i. Menggunakan tenaga ahli untuk hal tertentu dan necessary, taking into account the Company’s
dalam jangka waktu tertentu atas beban Perseroan, capabilities;
jika dianggap perlu; i. Utilize experts for specific purposes and for a
j. Melakukan tindakan pengurusan Perseroan dalam specific period at the Company’s expense, if deemed
keadaan tertentu untuk jangka waktu tertentu necessary;
sesuai dengan ketentuan Anggaran Dasar; j. Take management actions for the Company under
k. Menyetujui pengangkatan dan pemberhentian certain circumstances for a specified period in
Sekretaris Perusahaan dan/atau Kepala Satuan accordance with the provisions of the Articles of
Pengawas Intern; Association;
k. Approve the appointment and dismissal of the
Company Secretary and/or Head of Internal
Supervisory Unit;
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l. Menghadiri rapat Direksi dan memberikan l. Attend Board of Directors meetings and provide
pandangan-pandangan terhadap hal-hal yang views on matters discussed;
dibicarakan; m. Appoint an independent assessor in the assessment
m. Menunjuk penilai (assessor) independen dalam process of implementing GCG in the Company
proses assessment penerapan GCG di Perseroan through a process in accordance with the
melalui proses sesuai dengan ketentuan pengadaan procurement regulations, and if necessary, seek
barang dan jasa yang bilamana diperlukan the assistance of the Board of Directors in the
dapat meminta bantuan Direksi dalam proses appointment process;
penunjukannya; n. Approve the selected candidates for Directors and
n. Memberikan persetujuan atas calon terpilih anggota Board of Commissioners of Subsidiaries presented
Direksi dan Dewan Komisaris Anak Perusahaan by the Company’s Board of Directors, and implement
yang disampaikan oleh Direksi Perseroan, dan them in accordance with applicable policies;
dilaksanakan sesuai kebijakan yang berlaku; o. Summon the Board of Directors to discuss the
o. Melakukan pemanggilan terhadap Direksi untuk causes and conditions of significant declines in the
membahas penyebab dan kondisi terjadinya gejala Company’s performance;
penurunan kinerja Perseroan yang signifikan; p. Provide advice to the Directors to address issues
p. Memberikan saran kepada Direksi untuk impacting significant declines in the Company’s
memperbaiki permasalahan yang berdampak pada performance in special meetings of the Board of
terjadinya gejala penurunan kinerja Perseroan yang Commissioners & Directors;
signifikan dalam rapat khusus Dewan Komisaris & q. Exercise other supervisory authorities as long as they
Direksi; do not contradict laws and regulations, the Articles
q. Melaksanakan kewenangan pengawasan lainnya of Association, and/or resolutions of the General
sepanjang tidak bertentangan dengan peraturan Meeting of Shareholders.
perundang-undangan, Anggaran Dasar dan/atau
Keputusan RUPS.
Rangkap Jabatan Dewan Komisaris Dual Position of Board of Commissioners
Berdasarkan Board Manual Dewan Komisaris dan Based on the Board Manual of the Board of
Direksi No. 297/DU-KS/2020, anggota Dewan Komisaris Commissioners and Directors No. 297/DU-KS/2020,
dilarang memangku jabatan rangkap sebagai: members of the Board of Commissioners are prohibited
a. Anggota Direksi pada Badan Usaha Milik Negara, from holding concurrent positions as:
Badan Usaha Milik Daerah, Badan Usaha Milik a. Members of the Board of Directors in State-Owned
Swasta; Enterprises, Regional-Owned Enterprises, Private-
b. Pengurus partai politik dan/atau calon anggota Owned Enterprises;
legislatif dan/atau calon Kepala Daerah/Wakil Kepala b. Officials of political parties and/or candidates for
Daerah; legislative members and/or candidates for Regional
c. Jabatan lainnya sesuai dengan ketentuan peraturan Heads/Deputy Regional Heads;
perundang-undangan; dan/atau c. Other positions in accordance with the provisions of
d. Jabatan lain yang dapat menimbulkan benturan laws and regulations; and/or
kepentingan. d. Other positions that may result in conflicts of
interest.
Informasi tentang rangkap jabatan Dewan Komisaris Information regarding concurrent positions of the
telah diuraikan dengan rinci pada Bab Profil Perusahaan, Board of Commissioners has been elaborated in detail
Subbab Profil Dewan Komisaris. in the Company Profile section, Board of Commissioners
Profile subsection.
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Komposisi dan Masa Jabatan Dewan Composition and Term of Office of the
Komisaris Board of Commissioners
Dewan Komisaris diangkat untuk jangka waktu The Board of Commissioners is appointed for a term
terhitung sejak tanggal yang ditetapkan oleh RUPS yang commencing from the date determined by the General
mengangkatnya dan berakhir pada penutupan RUPS Meeting of Shareholders (GMS) that appoints them
Tahunan yang ke lima setelah tanggal pengangkatannya, and ends at the closing of the fifth Annual GMS after
dengan syarat tidak boleh melebihi jangka waktu lima the date of their appointment, provided that it does
tahun, dengan memperhatikan peraturan perundang- not exceed a term of five years, in accordance with the
undangan di bidang Pasar Modal, namun dengan laws and regulations in the Capital Market sector, but
tidak mengurangi hak dari RUPS untuk sewaktu-waktu without prejudice to the GMS’s right to terminate the
dapat memberhentikan para anggota Dewan Komisaris members of the Board of Commissioners before the end
sebelum masa jabatannya berakhir. Selanjutnya setelah of their term. Furthermore, after the end of their term,
masa jabatan berakhir, para anggota Dewan Komisaris the members of the Board of Commissioners may be
dapat diangkat kembali oleh RUPS untuk 1 (satu) kali reappointed by the GMS for one term.
masa jabatan.
Nominasi anggota Dewan Komisaris Perseroan The nomination of members of the Company’s Board
dilaksanakan dengan mempertimbangkan latar of Commissioners is conducted by considering their
belakang pendidikan dan pengalaman karier profesional educational background and professional career
masing-masing. Kebijakan nominasi Dewan Komisaris experience. The nomination policy of the Board of
merupakan kewenangan Pemegang Saham Seri A Commissioners is the authority of the Series A Dual Tone
Dwiwarna. Shareholders.
Saat ini, komposisi Dewan Komisaris Perseroan Currently, the composition of the Company’s Board of
berjumlah enam orang, yang terdiri dari seorang Commissioners consists of six individuals, comprising
Komisaris Utama, tiga orang Komisaris Independen, dan one Chief Commissioner, three Independent
dua orang Komisaris. Commissioners, and two Commissioners.
Perubahan Komposisi Dewan Komisaris Changes in the Composition of the Board
of Commissioners
Sampai dengan 31 Desember 2023 tidak ada perubahan As of December 31, 2023, there have been no changes
pada komposisi Dewan Komisaris. Komposisi Dewan in the composition of the Board of Commissioners. The
Komisaris masih sama seperti saat ditetapkan pada composition of the Board of Commissioners remains
Rapat Umum Pemegang Saham Luar Biasa Tahun 2023 the same as determined at the Extraordinary General
sebagai berikut: Meeting of Shareholders in 2023, as follows:
Nama Dewan Komisaris saat ini Jabatan Tanggal Pengangkatan
Name of current Board of Commissioners Position Date of Appointment
Suhanto Komisaris Utama 8 Juli 2022
President Commissioner July 8, 2022
Yudha Mediawan Komisaris 18 Januari 2023
Commissioner January 18, 2023
I Gusti Putu Suryawirawan Komisaris 8 Juli 2022
Commissioner July 8, 2022
Isfan Fajar Satryo Komisaris Independen 18 Januari 2023
Independent Commissioner January 18, 2023
David Pajung Komisaris Independen 29 Juli 2020
Independent Commissioner July 29, 2020
Tjuk Agus Minahasa Komisaris Independen 8 Juli 2022
Independent Commissioner July 8, 2022
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KOMPOSISI DIREKSI PERIODE 18 JANUARI 2023 – 31 JULI 2023
Composition of the Board of Directors for the Period 18 January 2023 – 31 July 2023
Nama Jabatan Dasar Pengangkatan
Name Position Basis of Appointment
Purwono Widodo Direktur Utama Hasil Keputusan RUPSLB yang diselenggarakan pada
President Director tanggal 18 Januari 2023
Results of the EGMS Decisions held on January 18 2023
Sriyani Puspa Kinasih Direktur Sumber Daya Manusia Hasil Keputusan RUPSLB yang diselenggarakan pada
Human Capital Director tanggal 18 Januari 2023
Results of the EGMS Decisions held on January 18 2023
Tardi Direktur Keuangan dan Manajemen Risiko Hasil Keputusan RUPSLB yang diselenggarakan pada
Director of Finance and Risk Management tanggal 18 Januari 2023
Results of the EGMS Decisions held on January 18 2023
Melati Sarnita Direktur Komersial Hasil Keputusan RUPSLB yang diselenggarakan pada
Commercial Director tanggal 18 Januari 2023
Results of the EGMS Decisions held on January 18 2023
Djoko Muljono Direktur Infrastruktur dan Penunjang Bisnis Hasil Keputusan RUPSLB yang diselenggarakan pada
Director of Infrastructure and Business Support tanggal 18 Januari 2023
Results of the EGMS Decisions held on January 18 2023
Agus Nizar Vidiansyah Direktur Pengembangan Bisnis dan Portofolio Hasil Keputusan RUPSLB yang diselenggarakan pada
Director of Business and Portfolio Development tanggal 18 Januari 2023
Results of the EGMS Decisions held on January 18 2023
KOMPOSISI DIREKSI PERIODE 31 JULI 2023 – 31 DESEMBER 2023
Composition of the Board of Directors for the Period 31 July 2023 – 31 December 2023
Nama Jabatan Dasar Pengangkatan
Name Position Basis of Appointment
Purwono Widodo Direktur Utama Hasil Keputusan RUPS Tahunan yang diselenggarakan
President Director pada tanggal 31 Juli 2023
Results of the Annual GMS Decisions held on 31 July 2023
Sriyani Puspa Kinasih Direktur Sumber Daya Manusia Hasil Keputusan RUPS Tahunan yang diselenggarakan
Human Capital Director pada tanggal 31 Juli 2023
Results of the Annual GMS Decisions held on 31 July 2023
Tardi Direktur Keuangan dan Manajemen Risiko Hasil Keputusan RUPS Tahunan yang diselenggarakan
Director of Finance and Risk Management pada tanggal 31 Juli 2023
Results of the Annual GMS Decisions held on 31 July 2023
Muhamad Akbar Direktur Komersial Hasil Keputusan RUPS Tahunan yang diselenggarakan
Commercial Director pada tanggal 31 Juli 2023
Results of the Annual GMS Decisions held on 31 July 2023
Djoko Muljono Direktur Infrastruktur dan Penunjang Bisnis Hasil Keputusan RUPS Tahunan yang diselenggarakan
Director of Infrastructure and Business Support pada tanggal 31 Juli 2023
Results of the Annual GMS Decisions held on 31 July 2023
Agus Nizar Vidiansyah Direktur Pengembangan Bisnis dan Portofolio Hasil Keputusan RUPS Tahunan yang diselenggarakan
Director of Business and Portfolio Development pada tanggal 31 Juli 2023
Results of the Annual GMS Decisions held on 31 July 2023
Pernyataan Independensi Dewan Statement of Independence of the Board
Komisaris of Commissioners
Pada awal pengangkatannya, anggota Dewan Komisaris At the beginning of their appointment, members of
diwajibkan untuk membuat pernyataan independensi, the Board of Commissioners are required to make a
yang disebut dengan Pakta Integritas Tidak Memiliki statement of independence, known as the Conflict of
Benturan Kepentingan. Pernyataan ini dibuat untuk Interest Integrity Pact. This statement is made to affirm
menegaskan bahwa di tahun terakhir sebelum that in the last year prior to their appointment, they
pengangkatan yang bersangkutan tidak melakukan have not engaged in actions that would create conflicts
tindakan yang menimbulkan benturan kepentingan of interest and harm the Company. The Integrity Pact is
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dan merugikan Perseroan. Pakta Integritas tersebut renewed annually as a commitment to integrity and the
diperbarui setiap tahunnya sebagai komitmen integritas absence of conflicts of interest regarding the Company’s
tidak memiliki benturan kepentingan atas Rencana work plans and budgets.
Kerja dan Anggaran Perusahaan (RKAP).
Perseroan juga memiliki kebijakan yang mewajibkan The Company also has a policy that obliges members
anggota Dewan Komisaris untuk menyampaikan laporan of the Board of Commissioners to report any changes
apabila terjadi perubahan status yang mempengaruhi in status that affect their independence, including
independensinya, termasuk apabila terdapat perubahan changes in share ownership in the Company and/or
kepemilikan saham di Perseroan dan/atau perusahaan other companies, directly or indirectly, whether owned
lain, secara langsung atau tidak langsung, baik yang by themselves or their family members.
dimiliki oleh pribadi atau pun keluarga.
Etika Jabatan Dewan Komisaris Ethics of the Board of Commissioners
Dalam melaksanakan fungsi dan tugasnya, Dewan In carrying out its functions and duties, the Board of
Komisaris harus selalu berpedoman pada etika jabatan. Commissioners must always adhere to ethical standards.
Etika jabatan Dewan Komisaris sesuai dengan ketentuan The ethical standards of the Board of Commissioners as
yang diatur dalam Board Manual adalah sebagai berikut: stipulated in the Board Manual are as follows:
1. Etika Berkaitan dengan Keteladanan. 1. Ethical Standards Related to Exemplarity.
Dewan Komisaris harus mendorong terciptanya The Board of Commissioners must promote ethical
perilaku etis dan menjadikan dirinya sebagai teladan behavior and serve as a good role model for the Board
(role model) yang baik bagi Direksi dan seluruh of Directors and all employees of the Company.
karyawan Perseroan. 2. Ethical Standards Related to Compliance with Laws
2. Etika Berkaitan Dengan Kepatuhan Terhadap and Regulations.
Peraturan Perundang-Undangan. The Board of Commissioners is obliged to comply
Dewan Komisaris wajib mematuhi peraturan with applicable laws and regulations, the Articles of
perundang-undangan yang berlaku, Anggaran Association, and the Good Corporate Governance
Dasar dan Good Corporate Governance (GCG) (GCG) Manual, as well as the Company’s established
Manual, serta kebijakan- kebijakan Perseroan yang policies.
telah ditetapkan. 3. Ethical Standards Related to Transparency and
3. Etika Berkaitan dengan Keterbukaan dan Confidentiality of Information.
Kerahasiaan Informasi. The Board of Commissioners must disclose
Dewan Komisaris harus mengungkapkan informasi information in accordance with applicable laws and
sesuai dengan ketentuan peraturan perundang- regulations and always maintain the confidentiality
undangan yang berlaku dan selalu menjaga of the Company’s confidential information
kerahasiaan informasi- informasi Perseroan yang entrusted to them, as stipulated by applicable laws
bersifat rahasia yang dipercayakan kepadanya and regulations and Company policies.
sesuai ketentuan peraturan perundang-undangan 4. Ethical Standards Related to Company Opportunities
yang berlaku serta kebijakan Perseroan. and Personal Gains.
4. Etika Berkaitan dengan Peluang Perseroan dan The Board of Commissioners is not allowed to:
Keuntungan Pribadi. a. Abuse authority and gain benefits, either
Dewan Komisaris tidak diperbolehkan untuk: directly or indirectly, for personal interests,
a. Menyalahgunakan wewenang dan mengambil family members, or other parties.
keuntungan baik langsung maupun tidak b. Use the Company’s assets, information, or
langsung untuk kepentingan pribadi, anggota their position as a member of the Board of
keluarga maupun kepentingan pihak-pihak Commissioners for personal or others’ interests,
lainnya. contrary to applicable laws and regulations and
b. Menggunakan aset Perseroan, informasi the Company’s policies.
Perseroan atau jabatannya selaku anggota
Dewan Komisaris untuk kepentingan pribadi
ataupun orang lain, yang bertentangan dengan
ketentuan peraturan perundang-undangan
serta kebijakan Perseroan yang berlaku.
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Tata Kelola Perusahaan
Corporate Governance
c. Mengambil keuntungan pribadi dari kegiatan c. Gain personal benefits from the Company’s
Perseroan, selain gaji dan fasilitas yang activities, other than salary and facilities
diterimanya sebagai anggota Dewan Komisaris received as a member of the Company’s Board
Perseroan, yang ditentukan oleh RUPS atau of Commissioners, as determined by the General
ketentuan peraturan perundang-undangan Meeting of Shareholders (GMS) or applicable
yang berlaku. laws and regulations.
5. Etika Berkaitan dengan Gratifikasi. 5. Ethical Standards Related to Gratification.
a. Tidak akan meminta atau menerima uang atau a. They shall not request or accept money or any
barang apa pun yang berhubungan dengan other items related to their duties, positions, or
pekerjaan, tugas, kedudukan dan jabatan atau contrary to their duties and obligations, directly
yang berlawanan dengan tugas dan kewajiban or indirectly, from anyone and by any means
jabatan baik secara langsung maupun tidak (Gratification).
langsung dari siapa pun dan dengan cara apa b. Report any receipt of Gratification to the
pun (Gratifikasi). Company’s Gratification Control Unit
b. Melaporkan setiap penerimaan Gratifikasi (Accounting & Risk Management Division).
kepada Unit Pengendalian Gratifikasi Perseroan 6. Ethical Standards Related to Conflict of Interest.
(Accounting & Risk Management Division). a. They shall not have financial relationships,
6. Etika Berkaitan Dengan Benturan Kepentingan. share ownership, and/or family relationships
a. Tidak memiliki hubungan keuangan, up to the third degree, both in a direct and
kepemilikan saham dan/atau hubungan collateral line, including relationships arising
keluarga sampai derajat ketiga baik menurut from marriage with other members of the
garis lurus maupun garis ke samping termasuk Board of Commissioners and/or the Board of
hubungan yang timbul karena perkawinan Directors of the Company, so that the Board
dengan sesama anggota Dewan Komisaris of Commissioners can perform their duties
dan/atau anggota Direksi Perseroan, sehingga independently.
Dewan Komisar akan dapat melaksanakan b. They shall not hold concurrent positions as
tugas secara independen. members of the Board of Directors in State-
b. Tidak memangku jabatan rangkap sebagai Owned Enterprises (SOEs), Regional-Owned
anggota Direksi pada Perusahaan BUMN, Enterprises (ROEs), Private Companies, and/
BUMD, Badan Usaha Milik Swasta dan/atau or other positions that may create conflicts of
jabatan lainnya yang dapat menimbulkan interest.
benturan kepentingan. c. Board of Commissioners with potential conflicts
c. Dewan Komisaris yang memiliki potensi of interest shall not participate in decision-
benturan kepentingan tidak boleh melibatkan making processes.
diri dalam proses pengambilan keputusan. d. Every Board of Commissioner member is
d. Setiap Dewan Komisaris wajib melaporkan obliged to report any potential or actual conflicts
setiap potensi maupun terjadinya benturan of interest.
kepentingan. 7. Ethical Standards Related to Political Activities.
7. Etika Berkaitan dengan Aktivitas Politik. a. They shall not actively engage or become
a. Tidak terlibat aktif/menjadi anggota partai members of political parties and/or candidates
politik dan/atau calon anggota legislatif dan/ for legislative and/or executive positions.
atau anggota eksekutif. b. They shall be willing to resign from the Company
b. Bersedia mengundurkan diri dari Perseroan if they become members of political parties
jika menjadi anggota partai politik dan/atau and/or candidates for legislative positions or
calon anggota legislatif dan/atau calon Kepala candidates for Regional Head/Deputy Regional
Daerah/Wakil Kepala Daerah. Head positions.
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8. Etika Berkaitan dengan Pelaporan LHKPN. 8. Ethical Standards Related to the Reporting of Wealth
Reports (LHKPN).
a. Setiap anggota Dewan Komisaris diwajibkan a. Every member of the Board of Commissioners is
untuk menyampaikan LHKPN (Laporan Harta required to submit a Wealth Report (LHKPN) at:
Kekayaan Penyelenggara Negara) yaitu pada i. The time of appointment as a member of
saat: the Board of Commissioners for the first
i. Pengangkatan sebagai anggota Dewan time;
Komisaris pada saat pertama kali; ii. The end of their term as a member of the
ii. Berakhirnya masa jabatan sebagai anggota Board of Commissioners.
Dewan Komisaris. b. The submission of the LHKPN as referred to in
b. Penyampaian LHKPN sebagaimana dimaksud point (a) above shall be made within a period of
pada huruf (a) disampaikan dalam jangka waktu no later than 3 (three) months from the date of
paling lambat 3 (tiga) bulan terhitung sejak saat the first appointment/termination of the term
pengangkatan pertama/berakhirnya jabatan as a member of the Board of Commissioners.
sebagai anggota Dewan Komisaris. c. The submission of the LHKPN by the Board of
c. Penyampaian LHKPN anggota Dewan Komisaris Commissioner members during their term shall
selama menjabat dilakukan secara periodik be carried out periodically once every 1 (one)
setiap 1 (satu) tahun sekali atas harta kekayaan year for wealth acquired from January 1st to
yang diperoleh sejak tanggal 1 Januari sampai December 31st.
dengan tanggal 31 Desember. d. The submission of the LHKPN as referred to in
d. Penyampaian LHKPN sebagaimana dimaksud point (c) above shall be made within a period of
pada huruf (c) disampaikan dalam jangka no later than March 31st of the following year.
waktu paling lambat tanggal 31 Maret tahun e. The submission of the LHKPN shall be done
berikutnya. through the e-LHKPN Application at the address
e. Penyampaian LHKPN dilakukan melalui Aplikasi www.elhkpn.kpk.go.id by first submitting the
e-LHKPN pada alamat www.elhkpn.kpk.go.id e-filing account registration form to the Risk
dengan terlebih dahulu menyerahkan formulir Management & Compliance Department.
pendaftaran akun e-filling ke Risk Management 9. Ethical Standards After the End of the Term of Office
& Compliance Department. of Board of Commissioners.
9. Etika Setelah Berakhirnya Masa Jabatan Dewan a. Former members of the Board of Commissioners
Komisaris Anggota Dewan Komisaris yang tidak lagi who no longer serve must return all
menjabat wajib untuk: documentation related to their previous position
a. Mengembalikan seluruh dokumentasi yang to the Company within a maximum of 30 (thirty)
berhubungan dengan jabatan yang diemban calendar days.
sebelumnya kepada Perseroan selambat- b. If the relevant member of the Board of
lambatnya 30 (tiga puluh) hari kalender. Commissioners passes away while in office,
b. Apabila anggota Dewan Komisaris yang their heirs must return the documentation as
bersangkutan meninggal dunia sewaktu described in point (a) above.
menjabat, maka ahli waris anggota Dewan
Komisaris tersebut wajib mengembalikan
dokumentasi sesuai dengan butir a tersebut di
atas.
Terhadap penyimpangan etika yang dilakukan oleh Any breaches of ethics committed by individual
masing-masing anggota Dewan Komisaris diperlakukan members of the Board of Commissioners shall be treated
sama dengan penyimpangan terhadap Pedoman similarly to violations of the Code of Conduct.
Perilaku (Code of Conduct).
Komisaris Independen Independent Commissioner
Komisaris Independen adalah anggota Dewan Komisaris Independent Commissioners are members of the
yang tidak terafiliasi dengan Direksi, anggota Dewan Board of Commissioners who are not affiliated with
Komisaris lainnya dan pemegang saham pengendali, the Board of Directors, other members of the Board of
serta bebas dari hubungan bisnis, hubungan keluarga, Commissioners, or controlling shareholders, and are free
atau hubungan lainnya yang dapat mempengaruhi from business relationships, family relationships, or any
kemampuannya dalam menerapkan prinsip-prinsip other relationships that may affect their ability to apply
GCG di Perseroan. GCG principles in the Company.
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Tata Kelola Perusahaan
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POJK 33/2014 telah mengatur bahwa jumlah Komisaris POJK 33/2014 has stipulated that the number of
Independen paling kurang 30% (tiga puluh persen) dari Independent Commissioners must be at least 30%
jumlah seluruh anggota Dewan Komisaris. Perseroan (thirty percent) of the total number of members of the
telah memenuhi ketentuan tersebut karena jumlah Board of Commissioners. The Company has fulfilled
Komisaris Independen Perseroan telah mencapai 50% this requirement as the number of Independent
dari total keseluruhan anggota Dewan Komisaris yang Commissioners in the Company has reached 50%
berjumlah 6 (enam) orang, Hal ini mencerminkan of the total number of members of the Board of
komitmen penuh Perseroan dalam menghadirkan iklim Commissioners, which is 6 (six) individuals. This reflects
bisnis yang sehat dan kondusif sesuai dengan peraturan the Company’s full commitment to creating a healthy
perundang-undangan yang berlaku. and conducive business climate in accordance with
applicable regulations.
Pada akhir 2023, dalam komposisi Dewan Komisaris At the end of 2023, the composition of the Company’s
Perseroan terdapat 3 (tiga) orang Komisaris Independen. Board of Commissioners included 3 (three) Independent
yaitu Isfan Fajar Satryo, David Pajung, dan Tjuk Agus Commissioners, namely Isfan Fajar Satryo, David Pajung,
Minahasa. and Tjuk Agus Minahasa.
Kriteria dan Independensi Komisaris Criteria and Independence of
Independen Independent Commissioners
Kriteria Independen OJK Isfan Fajar David Tjuk Agus
OJK Independent Criteria Satryo Pajung Minahasa
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung √ √ √
jawab untuk merencanakan, memimpin, mengendalikan, atau mengawasi kegiatan
Emiten atau Perusahaan Publik tersebut dalam waktu 6 (enam) bulan terakhir.
They are not individuals who work or have the authority and responsibility to plan,
lead, control, or supervise the activities of the said Issuer or Public Company within
the past 6 (six) months.
Tidak mempunyai saham baik langsung maupun tidak langsung pada Emiten atau √ √ √
Perusahaan Publik tersebut.
They do not own any shares, either directly or indirectly, in the said Issuer or Public
Company.
Tidak mempunyai hubungan Afiliasi dengan Emiten atau Perusahaan Publik, √ √ √
anggota Dewan Komisaris, anggota Direksi, atau Pemegang Saham Utama Emiten
atau Perusahaan Publik tersebut.
They do not have any Affiliation relationship with the said Issuer or Public Company,
members of the Board of Commissioners, members of the Board of Directors, or the
Ultimate Shareholders of the said Issuer or Public Company.
RAPAT DEWAN KOMISARIS Board of Commissioners Meeting
Kebijakan Rapat Meeting Policy
Dewan Komisaris wajib mengadakan rapat paling The Board of Commissioners is required to hold meetings
kurang 1 (satu) kali dalam 2 (dua) bulan. Kebijakan ini at least once every 2 (two) months. This policy complies
telah sesuai dengan ketentuan POJK 33/2014 Pasal 31, with the provisions of POJK 33/2014 Article 31, which
yang juga dinyatakan dalam Anggaran Dasar Perseroan are also stated in Article 16 of the Company’s Articles of
Pasal 16. Association.
Komisaris Utama wajib melakukan pemanggilan rapat The Chairman of the Board of Commissioners must issue
yang disampaikan paling lambat 5 (lima) hari sebelum the meeting summons no later than 5 (five) days before
rapat diadakan, dengan tidak memperhitungkan the meeting, disregarding the summons date and
tanggal panggilan dan tanggal rapat, atau dalam waktu the meeting date, or in a shorter time frame if urgent
yang lebih singkat jika dalam keadaan mendesak. circumstances arise.
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Frekuensi Rapat dan Tingkat Kehadiran Meeting Frequency and Attendance Rate
Pada tahun 2023, rapat Dewan Komisaris telah In 2023, the Board of Commissioners held meetings a
diselenggarakan sebanyak 9 (sembilan) kali. Informasi total of 9 (nine) times. Detailed information regarding
tingkat kehadiran dijelaskan lebih rinci pada tabel attendance rates is provided in the following table:
berikut ini:
Jumlah Jumlah Tingkat
Periode
Nama Jabatan Rapat Kehadiran* Kehadiran
Menjabat
Name Position Number of Total (%)
Period of Service
Meetings Attendance* Level Presence
Suhanto Komisaris Utama 1 Januari – 31 Desember 9 9 100%
President Commissioner January 1 –December 31
Dadang Kurnia Komisaris 1 Januari – 18 Janurari 0 0 -
Commissioner January 1 –January 18
I Gusti Putu Suryawirawan Komisaris 1 Januari – 31 Desember 9 8 89%
Commissioner January 1 –December 31
Trisasongko Widianto Komisaris 1 Januari – 18 Januari 0 0 -
Commissioner January 1 –January 18
David Pajung Komisaris Independen 1 Januari – 31 Desember 9 9 100%
Independent Commissioner January 1 –December 31
Tjuk Agus Minahasa Komisaris Independen 1 Januari – 31 Desember 9 9 100%
Independent Commissioner January 1 –December 31
Isfan Fajar Satryo Komisaris Independen 18 Januari – 31 Desember 9 4 44%
Independent Commissioner January 18 –December 31
Yudha Mediawan Komisaris 18 Januari – 31 Desember 9 7 78%
Commissioner January 18 –December 31
* Ketidakhadiran dikarenakan cuti dan/atau tugas kedinasan
* Absence due to leave and/or official duties
Agenda Rapat Meeting Agenda
Rapat Dewan Komisaris di tahun 2023 membahas The Board of Commissioners’ meetings in 2023 covered
beragam agenda sebagai berikut: various agendas as follows:
Tanggal Rapat Agenda Rapat
No.
Meeting Date Meeting Agenda
1. 19 Januari 2023 Update Issue terkait Audit Laporan Keuangan KS Group Tahun 2022
January 19, 2023 Update on Issues related to the Audit of KS Group’s Financial Statements for 2022
2. 26 Januari 2023 Pembagian Tugas Dewan Komisaris
January 26, 2023 Assignment Division of the Board of Commissioners
3. 24 Februari 2023 1. Evaluasi BOD;
February 24, 2023 2. Validasi Talent BOD-1;
3. Dan lain-lain.
1. Evaluation of the Board of Directors (BOD);
2. Validation of BOD-1 Talent;
3. And others.
4. 17 Maret 2023 1. Pembahasan Anggota Komite;
March 17, 2023 2. Dan lain-lain.
1. Discussion of Committee Members;
2. And others.
5. 4 April 2023 1. Konsolidasi Anggota Komite Baru;
April 4, 2023 2. Dan lain-lain.
1. Consolidation of New Committee Members;
2. And others.
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Tata Kelola Perusahaan
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Tanggal Rapat Agenda Rapat
No.
Meeting Date Meeting Agenda
6. 27 Juni 2023 1. Going Concern PTKS;
2. Pembentukan Tim Task Force Pelunasan Pembayaran Utang ;
3. Debt to Equity Swap PT Krakatau Engineering;
4. Implementasi Permen BUMN No. PER-2/MBU/03/2023;
5. Lain-lain.
June 27, 2023 1. Going Concern of PTKS;
2. Establishment of Debt Payment Settlement Task Force;
3. Debt to Equity Swap of PT Krakatau Engineering;
4. Implementation of Ministerial Regulation No. PER-2/MBU/03/2023 for State-Owned Enterprises;
5. Others.
7. 25 Agustus 2023 1. Progres Pelunasan Utang Tranche B;
2. Update Progres Pengadaan KAP;
3. Pembentukan Dewan Pengarah ISO 37001;
4. Lain-lain (Tanggapan atas Kinerja Perusahaan, Pemenuhan Organ Pengelola Risiko, dan lain-
lain).
August 25, 2023 1. Progress of Tranche B Debt Repayment;
2. Update on the Progress of KAP Procurement;
3. Formation of ISO 37001 Steering Committee;
4. Others (Company Performance Feedback, Risk Management Organization Compliance, and
others).
8. 25 Oktober 2023 1. Evaluasi Program Kerja Dewan Komisaris 2023;
2. AOI Hasil Asesmen GCG Dewan Komisaris;
3. Lain-lain.
October 25, 2023 1. Evaluation of the Board of Commissioners’ Work Program for 2023;
2. Results of the Assessment of the Board of Commissioners’ GCG (Good Corporate Governance);
3. Others.
9. 19 Desember 2023 1. Evaluasi Kinerja Anggota Dewan Komisaris & Komite;
2. Rencana Kerja & Anggaran Dewan Komisaris Tahun 2024.
December 19, 2023 1. Evaluation of the Performance of the Board of Commissioners’ Members & Committees;
2. Work Plan & Budget of the Board of Commissioners for 2024.
RAPAT GABUNGAN DEWAN KOMISARIS JOINT MEETING OF THE BOARD OF
DAN DIREKSI COMMISSIONERS AND DIRECTORS
Kebijakan Rapat Meeting Policy
Dewan Komisaris Perseroan diwajibkan untuk mengikuti The Company’s Board of Commissioners is mandated to
rapat gabungan bersama Direksi, yang diadakan participate in joint meetings with the Board of Directors,
setidaknya satu kali setiap empat bulan sesuai dengan held at least once every four months in accordance with
ketentuan POJK 33/2014 dan Pasal 16 ayat (3) Anggaran the provisions of POJK 33/2014 and Article 16 paragraph
Dasar Perseroan. Meskipun demikian, pelaksanaan rapat (3) of the Company’s Articles of Association. However,
gabungan tetap dapat dilakukan kapan pun sesuai the conduct of joint meetings can still be arranged
dengan kebutuhan dan urgensi Perseroan, seperti as needed and as urgent, such as for consultations,
untuk konsultasi, pelaporan, dan keperluan lainnya. reporting, and other purposes.
Frekuensi Rapat dan Tingkat Kehadiran Meeting Frequency and Attendance Rate
Pada tahun 2023, Perseroan telah mengadakan rapat In 2023, the Company held joint meetings of the Board
Dewan Komisaris bersama Direksi sebanyak 11 (sebelas) of Commissioners with the Board of Directors a total of
kali. Informasi tentang frekuensi dan tingkat kehadiran 11 (eleven) times. Information regarding the frequency
dalam rapat gabungan, diuraikan pada tabel berikut: and attendance rates in joint meetings is detailed in the
following table:
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Tingkat
Jumlah Jumlah
Periode Kehadiran
Nama Jabatan Rapat Kehadiran*
Menjabat (%)
Name Position Number of Total
Period of Service Attendance
Meetings Attendance*
Rate
Suhanto Komisaris Utama 1 Januari –31 Desember 11 11 100%
President Commissioner January 1 –December 31
Dadang Kurnia Komisaris 1 Januari –18 Januari 1 1 100%
Commissioner January 1 –January 18
I Gusti Putu Suryawirawan Komisaris 1 Januari –31 Desember 11 11 100%
Commissioner January 1 –December 31
Trisasongko Widianto Komisaris 1 Januari –18 Januari 1 1 100%
Commissioner January 1 –January 18
David Pajung Komisaris Independen 1 Januari –31 Desember 11 11 100%
Independent Commissioner January 1 –December 31
Tjuk Agus Minahasa Komisaris Independen 1 Januari –31 Desember 11 11 100%
Independent Commissioner January 1 –December 31
Isfan Fajar Satryo Komisaris Independen 1 Januari –31 Desember 10 4 40%
Independent Commissioner January 1 –December 31
Yudha Mediawan Komisaris 18 Januari – 31Desember 10 10 100%
Commissioner January 18 – December 31
Silmy Karim Direktur Utama 1 Januari –18 Januari 0 0 -
President Director January 1 –January 18
Rahmad Hidayat Direktur Sumber Daya Manusia 1 Januari –18 Januari 1 1 100%
Human Capital Director January 1 –January 18
Tardi Direktur Keuangan 1 Januari –18 Januari 1 0 0
Director of Finance January 1 –January 18
Direktur Keuangan dan 18 Januari – 31 Desember 10 10 100%
Manajemen Risiko January 18 – December 31
Director of Finance and Risk
Management
Melati Sarnita Direktur Komersial 1 Januari –31 Juli 5 5 100%
Commercial Director January 1 –July 31
Djoko Muljono Direktur Produksi 1 Januari –18 Januari 1 1 100%
Director of Production January 1 –January 18
Direktur Infrastruktur dan 18 Januari – 31 Desember 10 10 100%
Penunjang Bisnis January 18 – December 31
Director of Infrastructure and
Business Support
Purwono Widodo Direktur Pengembangan Usaha 1 Januari –18 Januari 1 1 100%
Director of Business January 1 –January 18
Development
Direktur Utama 18 Januari – 31 Desember 10 10 100%
President Director January 18 – December 31
Sriyani Puspa Kinasih Direktur Sumber Daya Manusia 18 Januari – 31 Desember 11 11 100%
Human Capital Director January 18 – December 31
Agus Nizar Vidiansyah Direktur Pengembangan Bisnis 18 Januari – 31 Desember 11 10 91%
dan Portofolio January 18 – December 31
Director of Business and
Portfolio Development
Muhamad Akbar Direktur Komersial 31 Juli –31 Desember 5 5 100%
Commercial Director July 31 –December 31
* Ketidakhadiran dikarenakan cuti dan/atau tugas kedinasan
Absence due to leave and/or official duties
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Tata Kelola Perusahaan
Corporate Governance
Agenda Rapat Meeting Agenda
Rapat gabungan di tahun 2023 membahas beragam The joint meetings in 2023 covered various agendas as
agenda sebagai berikut: follows:
Tanggal Rapat Agenda Rapat
No.
Meeting Date Meeting Agenda
1. 13 Januari 2023 1. Update Progress Inisiatif Strategis dan Pembayaran Utang Tranche B;
2. Lain-lain.
January 13, 2023 1. Update Progress of Strategic Initiatives and Tranche B Debt Payments;
2. Others.
2. 30 Januari 2023 Issue Going Concern PTKS
January 30, 2023 PTKS Going Concern Issue
3. 9 Februari 2023 Pembahasan Proposal Restrukturisasi
February 9, 2023 Discussion of Restructuring Proposals
4. 10 April 2023 1. Kinerja 2022 dan Update Februari 2023;
2. Update Issues Laporan Keuangan Tahun 2022;
3. Lain-lain.
April 10, 2023 1. Performance 2022 and Update February 2023;
2. Update Issues for 2022 Financial Report;
3. Others.
5. 31 Mei 2023 1. Laporan Pasca Accident Pabrik HSM#1 Terbakar dan Update Proyeksi Kinerja 2023;
2. Progres Pembayaran Utang Tranche B;
3. Lain-lain.
May 31, 2023 1. Post-accident Report on HSM#1 Factory Burn and Update on Performance Projections for 2023;
2. Progress of Tranche B Debt Payments;
3. Others.
6. 25 Juli 2023 1. Kinerja Juni;
2. Progres Pembayaran Utang dan Proyek Strategis (JO HSM#1 dan JV ISM);
3. Lain-lain.
July 25, 2023 1. June Performance;
2. Progress of Debt Payments and Strategic Projects (JO HSM#1 and JV ISM);
3. Others.
7. 1 September 2023 1. Kinerja sampai dengan Juli 2023 dan Proyeksi 2023;
2. Progres Pembayaran Utang Tranche B dan Inisiatif Strategis (HSM#1 dan ISM BF);
3. Lain-lain.
September 1, 2023 1. Performance up to July 2023 and 2023 Projections;
2. Progress of Tranche B Debt Payment and Strategic Strategic Initiatives (HSM#1 and ISM BF);
3. Others.
8. 29 September 2023 1. Kinerja sampai dengan Agustus 2023;
2. Progres Tindak Lanjut Memo Going Concern;
3. Progres Reaktivasi ISM-BF;
4. Lain-lain.
September 29, 2023 1. Performance until August 2023;
2. Progress Follow-up Memo Going Concern;
3. Progress of ISM-BF Reactivation;
4. Others.
9. 27 Oktober 2023 1. Kinerja sampai dengan September 2023;
2. Progres Tindak Lanjut Memo Going Concern;
3. Progres Reaktivasi ISM-BF;
4. Lain-lain.
October 27, 2023 1. Performance up to September 2023;
2. Progress Follow-up Memo Going Concern;
3. Progress of ISM-BF Reactivation;
4. Others.
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Tanggal Rapat Agenda Rapat
No.
Meeting Date Meeting Agenda
10. 30 November 2023 1. Pemberian Corporate Guarantee kepada Posco;
2. Progres Restrukturisasi Utang;
3. Progres Recovery HSM#1;
4. Dan lain-lain.
November 30, 2023 1. Providing Corporate Guarantee to Posco;
2. Progress of Debt Restructuring;
3. Progress Recovery HSM#1;
4. And others.
11. 28 Desember 2023 1. Resume RKAP 2024;
2. Progres Pembayaran Utang Tranche B.
December 28, 2023 1. Resume RKAP 2024;
2. Progress of Tranche B Debt Payments.
Pelaksanaan Tugas dan Tanggung Implementation of Duties and
Jawab Dewan Komisaris Tahun 2023 Responsibilities of the Board of
Commissioners in 2023
Pada tahun 2023, Dewan Komisaris telah melaksanakan In 2023, the Board of Commissioners has fulfilled
tanggung jawabnya sebagai pengawas pengelolaan its responsibility as the overseer of the Company’s
Perseroan. Beberapa aspek yang menjadi fokus utama management. Several aspects have been the main focus
Dewan Komisaris dalam pelaksanaan tugasnya adalah: of the Board of Commissioners in carrying out its duties:
1. Pengawasan terhadap pelaksanaan Rencana 1. Supervision of the implementation of the Company’s
Jangka Panjang Perusahaan; Long-Term Plan;
2. Pengawasan terhadap pelaksanaan Rencana Kerja 2. Supervision of the implementation of the Company’s
dan Anggaran Perusahaan Tahun 2023; Work Plan and Budget for 2023;
3. Pengawasan terhadap pelaksanaan aksi-aksi 3. Supervision of the implementation of corporate
korporasi Tahun 2023; actions in 2023;
4. Pengawasan terhadap penerapan tata kelola 4. Supervision of the implementation of good
perusahaan yang baik dan manajemen risiko; dan corporate governance and risk management; and
5. Pengawasan terhadap ketentuan Anggaran Dasar 5. Supervision of compliance with the Articles of
dan Keputusan RUPS serta peraturan perundang- Association and resolutions of the General Meeting
undangan yang berlaku, untuk kepentingan of Shareholders as well as applicable laws and
Perseroan dan sesuai dengan maksud dan tujuan regulations, for the benefit of the Company and in
Perseroan. line with the Company’s purposes and objectives.
Rekomendasi dan Nasihat Dewan Recommendations and Advice from the
Komisaris 2023 Board of Commissioners 2023
Selama tahun 2023, Dewan Komisaris telah Throughout 2023, the Board of Commissioners has
aktif memberikan persetujuan, tanggapan, dan been actively providing approval, responses, and
rekomendasi kepada Pemegang Saham dan recommendations to Shareholders and the Board of
Direksi terkait pelaksanaan fungsi pengawasan dan Directors regarding the execution of supervisory and
penasihatan. Adapun hal-hal yang telah disetujui atau advisory functions. The matters that have been approved
direkomendasikan diuraikan pada tabel berikut ini: or recommended are outlined in the following table:
Nomor Surat Perihal
No.
Reference Number Regarding
1. 7/KOM-KS/I/2023 Tanggapan atas Perubahan Organisasi PT Krakatau Steel (Persero) Tbk
Response to the Organizational Changes at PT Krakatau Steel (Persero) Tbk
2. 8/KOM-KS/I/2023 Persetujuan Perubahan Organisasi Satu Level di Bawah BOD PT Krakatau Steel (Persero) Tbk
Approval of the One-Level Organizational Change Below the Board of Directors of PT Krakatau Steel
(Persero) Tbk
3. 18/KOM-KS/II/2023 Persetujuan Organisasi Transisi PT Krakatau Steel (Persero) Tbk
Approval of the Transitional Organization at PT Krakatau Steel (Persero) Tbk
4. 19/KOM-KS/II/2023 Updating Talent Pool PT Krakatau Steel (Persero) Tbk
Updating Talent Pool at PT Krakatau Steel (Persero) Tbk
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Tata Kelola Perusahaan
Corporate Governance
Nomor Surat Perihal
No.
Reference Number Regarding
5. 20/KOM-KS/III/2023 Dukungan Dewan Komisaris atas Permohonan Restrukturisasi Kembali PT Krakatau Steel (Persero)
Tbk
Support from the Board of Commissioners for the Restructuring Request of PT Krakatau Steel
(Persero) Tbk
6. 23/KOM-KS/III/2023 Persetujuan Penempatan Komisaris dan Direksi Anak Perusahaan PT Krakatau Steel (Persero) Tbk
yaitu PT Krakatau Sarana Infrastruktur, PT Krakatau Baja Konstruksi, dan PT Krakatau Engineering
Approval of the Placement of Commissioners and Directors at PT Krakatau Steel (Persero) Tbk
Subsidiaries, namely PT Krakatau Sarana Infrastruktur, PT Krakatau Baja Konstruksi, and PT Krakatau
Engineering
7. 33/KOM-KS/IV/2023 Rekomendasi Kaji Ulang Kinerja SPI
Recommendation for the Review of SPI Performance
8. 34/KOM-KS/IV/2023 Persetujuan Organisasi Transisi PT Krakatau Steel (Persero) Tbk Yaitu Penghapusan Jabatan Deputy
Direktur Keuangan
Approval of the Transitional Organization at PT Krakatau Steel (Persero) Tbk, Namely the Elimination
of the Deputy Finance Director Position
9. 35/KOM-KS/IV/2023 Tanggapan Dewan Komisaris atas Laporan Kinerja Triwulan IV Tahun 2022 PT Krakatau Steel
(Persero) Tbk
Response of the Board of Commissioners to the Fourth Quarter Performance Report of PT Krakatau
Steel (Persero) Tbk in 2022
10. 39/KOM-KS/V/2023 Tanggapan Dewan Komisaris atas Laporan Kinerja Triwulan I Tahun 2023 PT Krakatau Steel (Persero)
Tbk dan Laporan Dewan Komisaris Triwulan I Tahun 2023
Response of the Board of Commissioners to the First Quarter Performance Report of PT Krakatau
Steel (Persero) Tbk in 2023 and the First Quarter Report of the Board of Commissioners in 2023
11. 40/KOM-KS/VI/2023 Persetujuan Penempatan Komisaris Anak Perusahaan PT Krakatau Steel (Persero) Tbk yaitu PT
Krakatau Baja Industri
Approval of the Appointment of Commissioners for PT Krakatau Steel (Persero) Tbk Subsidiary,
namely PT Krakatau Baja Industri
12. 41/KOM-KS/VI/2023 Persetujuan Pengangkatan Direktur Utama Anak Perusahaan PT Krakatau Steel (Persero) Tbk yaitu
PT Krakatau Sarana Infrastruktur
Approval of the Appointment of the Chief Executive Officer for PT Krakatau Steel (Persero) Tbk
Subsidiary, namely PT Krakatau Sarana Infrastruktur
13. 42/KOM-KS/VI/2023 Persetujuan Going Concern Memo
Approval of the Going Concern Memo
14. 45/KOM-KS/VI/2023 Persetujuan Pengangkatan Anggota Dewan Komisaris dan Anggota Direksi Anak Perusahaan
PT Krakatau Steel (Persero) Tbk yaitu PT Krakatau Baja Konstruksi
Approval of the Appointment of Board of Commissioners and Board of Directors Members for
PT Krakatau Steel (Persero) Tbk Subsidiary, namely PT Krakatau Baja Konstruksi
15. 48/KOM-KS/VII/2023 Persetujuan Penempatan Komisaris Anak Perusahaan PT Krakatau Steel (Persero) Tbk yaitu
PT Krakatau Baja Konstruksi
Approval of the Placement of Commissioners for PT Krakatau Steel (Persero) Tbk Subsidiary, namely
PT Krakatau Baja Konstruksi
16. 50/KOM-KS/VII/2023 Persetujuan Organisasi Transisi PT Krakatau Steel (Persero) Tbk
Approval of the Transitional Organization at PT Krakatau Steel (Persero) Tbk
17. 55/KOM-KS/VII/2023 Dokumen Evaluasi KAP Tahun 2022 dan Usulan KAP Tahun 2023 PT Krakatau Steel (Persero) Tbk
Evaluation Document of KAP of 2022 and Proposal for KAP of 2023 for PT Krakatau Steel (Persero)
Tbk
18. 62/KOM-KS/VIII/2023 Persetujuan Penyesuaian Standar Operasional Prosedur Kerja Sama Pendayagunaan Aset Tetap
Approval of the Adjustment of Standard Operational Procedure for Collaboration in Fixed Asset
Utilization
19. 64/KOM-KS/VIII/2023 Persetujuan Tindakan Direksi di luar Rencana Kerja dan Anggaran Perusahaan PT Krakatau Steel
(Persero) Tbk Tahun 2023 terkait Rencana Optimalisasi Aktiva Tetap PT Krakatau Steel (Persero) Tbk
Approval of the Management’s Actions Beyond the Company’s Work Plan and Budget for PT
Krakatau Steel (Persero) Tbk in 2023 regarding the Optimization Plan of Fixed Assets of PT Krakatau
Steel (Persero) Tbk
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Nomor Surat Perihal
No.
Reference Number Regarding
20. 65/KOM-KS/VIII/2023 Persetujuan Tindakan Direksi di luar Rencana Kerja dan Anggaran Perusahaan PT Krakatau Steel
(Persero) Tbk Tahun 2023 terkait Rencana Pengurangan Penyertaan Modal PT Krakatau Steel
(Persero) Tbk di PT Krakatau Sarana Infrastruktur
Approval of the Management’s Actions Beyond the Company’s Work Plan and Budget for
PT Krakatau Steel (Persero) Tbk in 2023 regarding the Plan for Reducing Capital Participation of
PT Krakatau Steel (Persero) Tbk in PT Krakatau Sarana Infrastruktur
21. 72/KOM-KS/VIII/2023 Persetujuan Penempatan Komisaris Anak Perusahaan PT Krakatau Steel (Persero) Tbk yaitu
PT Krakatau Baja Konstruksi dan PT Krakatau Sarana Infrastruktur
Approval of the Placement of Commissioners for PT Krakatau Steel (Persero) Tbk Subsidiaries,
namely PT Krakatau Baja Konstruksi and PT Krakatau Sarana Infrastruktur
22. 73/KOM-KS/VIII/2023 Persetujuan Tindakan Direksi di luar Rencana Kerja dan Anggaran Perusahaan PT Krakatau Steel
(Persero) Tbk Tahun 2023 terkait Rencana Recovery atas Fasilitas Pabrik HSM#1
Approval of Management Actions outside the Work Plan and Budget of PT Krakatau Steel (Persero)
Tbk in 2023 related to the Recovery Plan for Factory Facility HSM#1
23. 74/KOM-KS/VIII/2023 Peningkatan Kapabilitas Internal Auditor PT Krakatau Steel (Persero) Tbk
Enhancement of Internal Auditor Capabilities at PT Krakatau Steel (Persero) Tbk
24. 76/KOM-KS/VIII/2023 Tanggapan atas Rencana Pengalihan Saham PT Krakatau Posco dari POSCO Holdings Inc. ke
POSCO Inc (Subsidiary POSCO Holdings)
Response to the Plan for the Transfer of Shares of PT Krakatau Posco from POSCO Holdings Inc. to
POSCO Inc (Subsidiary of POSCO Holdings)
25. 77/KOM-KS/VIII/2023 Usulan Remunerasi Direksi dan Dewan Komisaris PT Krakatau Steel (Persero) Tbk
Proposal for Remuneration of Directors and Commissioners of PT Krakatau Steel (Persero) Tbk
26. 78/KOM-KS/IX/2023 Tanggapan atas Laporan Hasil Audit dan Pendampingan Penyelesaian Memo Going Concern oleh
Internal Audit
Response to the Audit Results Report and Assistance in the Resolution of the Going Concern Memo
by Internal Audit
27. 79/KOM-KS/IX/2023 Persetujuan Penempatan Corporate Secretary
Approval of Corporate Secretary Placement
28. 80/KOM-KS/IX/2023 Laporan Penurunan Kinerja PT Krakatau Steel (Persero) Tbk
Report on the Decrease in Performance of PT Krakatau Steel (Persero) Tbk
29. 81/KOM-KS/IX/2023 Persetujuan RKAP Konsolidasi PT Krakatau Steel (Persero) Tbk Tahun 2023 Revisi
Approval of Revised Consolidated RKAP of PT Krakatau Steel (Persero) Tbk for 2023
30. 84/KOM-KS/IX/2023 Tanggapan atas Tindak Lanjut Permohonan Persetujuan Penambahan Penyertaan Modal
PT Krakatau Steel (Persero) Tbk di PT Krakatau Engineering Melalui Kompensasi Hak Tagih
Response to the Follow-up of the Request for Approval for Additional Capital Participation of
PT Krakatau Steel (Persero) Tbk in PT Krakatau Engineering Through Compensation Rights
31. 85A/KOM-KS/IX/2023 Tanggapan Dewan Komisaris atas Laporan Kinerja Triwulan II Tahun 2023 PT Krakatau Steel
(Persero) Tbk dan Laporan Dewan Komisaris Triwulan II Tahun 2023
Board of Commissioners’ Response to the Quarterly Performance Report for Q2 2023 of PT Krakatau
Steel (Persero) Tbk and the Quarterly Report of the Board of Commissioners for Q2 2023
32. 88/KOM-KS/X/2023 Tanggapan atas Laporan Rencana Reaktivasi Pabrik PT MJIS
Response to the Reactivation Plan Report of PT MJIS Factory
33. 94/KOM-KS/XI/2023 Persetujuan Pengangkatan Anggota Direksi Anak Perusahaan PT Krakatau Steel (Persero) Tbk yaitu
PT Meratus Jaya Iron & Steel
Approval of the Appointment of Board Members of Subsidiary Companies of PT Krakatau Steel
(Persero) Tbk, namely PT Meratus Jaya Iron & Steel
34. 98/KOM-KS/XI/2023 Persetujuan Penempatan Komisaris Anak Perusahaan PT Krakatau Steel (Persero) Tbk yaitu
PT Krakatau Sarana Infrastruktur
Approval of the Placement of Commissioners of Subsidiary Companies of PT Krakatau Steel
(Persero) Tbk, namely PT Krakatau Sarana Infrastruktur
35. 99/KOM-KS/XI/2023 Persetujuan Tindakan Direksi Di Luar Rencana Kerja dan Anggaran Perusahaan PT Krakatau Steel
(Persero) Tbk Yaitu Penerbitan Corporate Guarantee
Approval of Management Actions Beyond the Company’s Work Plan and Budget of PT Krakatau
Steel (Persero) Tbk, namely Corporate Guarantee Issuance
36. 100/KOM-KS/XI/2023 Persetujuan Tindakan Direksi Di Luar Rencana Kerja dan Anggaran Perusahaan PT Krakatau Steel
(Persero) Tbk Tahun 2023 yaitu Pembentukan 2 (Dua) Anak Perusahaan Baru
Approval of Management Actions Beyond the Company’s Work Plan and Budget of PT Krakatau
Steel (Persero) Tbk for 2023, namely Establishment of 2 (Two) New Subsidiaries
37. 102/KOM-KS/XI/2023 Persetujuan Tindakan Direksi Di Luar Rencana Kerja dan Anggaran Perusahaan PT Krakatau Steel
(Persero) Tbk Tahun 2023 yaitu Perubahan Struktur Permodalan PT Krakatau Steel (Persero) Tbk di
PT Krakatau Osaka Steel
Approval of Management Actions Beyond the Company’s Work Plan and Budget of PT Krakatau
Steel (Persero) Tbk for 2023, namely Changes in Capital Structure of PT Krakatau Steel (Persero) Tbk
in PT Krakatau Osaka Steel
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Tata Kelola Perusahaan
Corporate Governance
Nomor Surat Perihal
No.
Reference Number Regarding
38. 109/KOM-KS/XII/2023 Dukungan Dewan Komisaris Dalam Rangka Pembentukan Perusahaan Baru Dalam Klaster Baja
Industri
Support of the Board of Commissioners in Establishing New Companies in the Steel Industry Cluster
39. 115/KOM-KS/XII/2023 Rekomendasi atas Permohonan Penambahan Penyertaan Modal dan Perubahan Struktur
Permodalan di PT Krakatau Engineering Sebagai Tindak Lanjut Putusan Pengadilan Niaga
Recommendations for the Request for Additional Capital Participation and Changes in Capital
Structure at PT Krakatau Engineering as a Follow-up to the Commercial Court’s Decision
40. 119/KOM-KS/XII/2023 Persetujuan Rencana Kerja dan Anggaran Perusahaan (RKAP) Konsolidasi PT Krakatau Steel
(Persero) Tbk Tahun 2024
Approval of the Work Plan and Budget (RKAP) Consolidation of PT Krakatau Steel (Persero) Tbk for 2024
41. 120/KOM-KS/XII/2023 Tanggapan dan Saran atas RKAP Konsolidasi PT Krakatau Steel (Persero) Tbk Tahun 2024
Response and Suggestions for the RKAP Consolidation of PT Krakatau Steel (Persero) Tbk for 2024
Aktivitas Kunjungan Kerja Dewan Board of Commissioners Working Visit
Komisaris Tahun 2023 Activities in 2023
Untuk mewujudkan pelaksanaan tugas dan fungsi To ensure the execution of supervisory tasks and
pengawasan, Dewan Komisaris juga mengadakan functions, the Board of Commissioners also conducted
kunjungan kerja. Tujuan dari kunjungan ini tidak hanya field visits. The purpose of these visits is not only to provide
untuk memberikan dorongan dan motivasi kepada encouragement and motivation to all employees but also
seluruh karyawan, tetapi juga untuk memberikan to provide an overview to the Board of Commissioners
gambaran kepada Dewan Komisaris tentang kemajuan about the progress and development of the Company’s
dan perkembangan usaha Perseroan. Berikut adalah operations. Below is the list of field visits conducted by
daftar kunjungan kerja Dewan Komisaris yang dilakukan the Board of Commissioners throughout 2023:
sepanjang tahun 2023:
Nama Anggota
Tanggal Dewan Komisaris Lokasi Kunjungan Kerja
No.
Date Name of Member of the Board of Work Visit Location
Commissioners
1. 15 Maret 2023 Isfan Fajar Satryo PT Krakatau Steel (Persero) Tbk – Cilegon & Group
March 15, 2023
2. 12 Agustus 2023 Yudha Mediawan PT Krakatau Steel (Persero) Tbk – Cilegon & Group
August 12, 2023
3. 18 Desember 2023 1. David Pajung PT Pupuk Indonesia (Persero) – Jakarta
December 18, 2023 2. Isfan Fajar Satryo
4. 20 Desember 2023 1. David Pajung PT Krakatau Steel (Persero) Tbk – Cilegon,
December 20, 2023 2. Tjuk Agus Minahasa PT Krakatau Baja Industri, PT Krakatau Engineering
PROGRAM PENINGKATAN KOMPETENSI BOARD OF COMMISSIONERS
DEWAN KOMISARIS COMPETENCY IMPROVEMENT PROGRAM
Kebijakan Peningkatan Kompetensi Competency Improvement Policy
Peningkatan kapabilitas dinilai penting agar anggota Improving capability is deemed crucial to enable
Dewan Komisaris dapat selalu memperbaharui the members of the Board of Commissioners to
informasi tentang perkembangan terkini dari aktivitas continuously update their knowledge regarding the
bisnis Perseroan dan pengetahuan lainnya yang terkait latest developments in the Company’s business activities
dengan pelaksanaan tugas Dewan Komisaris. and other relevant knowledge related to the duties of
the Board of Commissioners.
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Ketentuan-ketentuan tentang program peningkatan The provisions regarding capability enhancement
kapabilitas bagi anggota Dewan Komisaris adalah programs for members of the Board of Commissioners
sebagai berikut: are as follows:
1. Program peningkatan kapabilitas dilaksanakan 1. Capability enhancement programs are conducted
dalam rangka meningkatkan efektivitas kerja to enhance the effectiveness of the Board of
Dewan Komisaris. Commissioners’ work.
2. Rencana untuk melaksanakan program 2. Plans to implement capability enhancement
peningkatan kapabilitas harus dimasukkan dalam programs must be included in the Company’s
Rencana Kerja dan Anggaran Perusahaan yang Work Plan and Budget prepared by the nomination
dibuat oleh fungsi nominasi dan remunerasi yang and remuneration function within the Board of
ada pada Dewan Komisaris. Commissioners.
3. Anggota Dewan Komisaris yang bersangkutan 3. The respective members of the Board of
harus membuat laporan tentang pelaksanaan Commissioners must report on the implementation
Program Peningkatan Kapabilitas dan disampaikan of the Capability Enhancement Program to the
kepada Dewan Komisaris. Board of Commissioners.
4. Setiap anggota Dewan Komisaris yang mengikuti 4. Each member of the Board of Commissioners who
program peningkatan kapabilitas seperti seminar participates in capability enhancement programs
dan/atau pelatihan, studi banding, serta upaya such as seminars and/or training, benchmarking,
peningkatan kapabilitas lainnya dapat menyajikan and other capability enhancement efforts may
presentasi kepada anggota Dewan Komisaris lainnya present their findings to other members of the
dalam rangka berbagi informasi dan pengetahuan Board of Commissioners for the purpose of sharing
(sharing knowledge). information and knowledge.
Peningkatan Kompetensi Dewan Increasing the Competency of the Board
Komisaris Tahun 2023 of Commissioners in 2023
Di tahun 2023, Dewan Komisaris telah mengikuti In 2023, the Board of Commissioners participated in
beberapa program peningkatan kompetensi antara lain: several capability enhancement programs including:
Nama Anggota Dewan
Komisaris Tanggal Program Peningkatan Kompetensi
Name of Member of the Date Competency Improvement Program
Board of Commissioners
Suhanto 10 Maret 2023 Pembentukan Cluster Talent Committee (CTC) BUMN Klaster Industri Mineral
dan Batubara dari Kementerian BUMN.
March 10, 2023 The formation of the Cluster Talent Committee (CTC) for the Mineral and Coal
Industry Cluster of State-Owned Enterprises (SOEs) by the Ministry of SOEs.
16 Mei 2023 Laporan Cluster Talent Committee (CTC) BUMN Semester I 2023 dari
Kementerian BUMN.
May 16, 2023 The report of the Cluster Talent Committee (CTC) for SOEs for the first
semester of 2023 from the Ministry of SOEs.
14 September 2023 Pelatihan GRC Masterclass Program 2023 dengan tema “Sosialisasi
Pemeringkatan BUMN dan Anak Perusahaan BUMN oleh Pefindo” dari
Kementerian BUMN.
September 14, 2023 The GRC Masterclass Program 2023 training with the theme “Dissemination of
SOE and Subsidiary Company Ratings by Pefindo” by the Ministry of SOEs.
14 November 2023 Sosialisasi Juknis tentang “Penyusunan KPI pada BUMN, Juknis Proses
Manajemen Risiko dan Agregasi pada Taksonomi Risiko Portofolio BUMN, dan
Juknis Pelaporan Manajemen Risiko BUMN” dari Kementerian BUMN.
November 14, 2023 Dissemination of Guidelines on “Establishment of Key Performance Indicators
(KPIs) for SOEs, Guidelines on Risk Management Process and Aggregation
in SOE Risk Portfolio Taxonomy, and Guidelines on SOE Risk Management
Reporting” from the Ministry of SOEs.
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Tata Kelola Perusahaan
Corporate Governance
Nama Anggota Dewan
Komisaris Tanggal Program Peningkatan Kompetensi
Name of Member of the Date Competency Improvement Program
Board of Commissioners
I Gusti Putu Suryawirawan 27 Maret 2023 Sosialisasi Peraturan Menteri BUMN Tahun 2023 dari Kementerian BUMN,
dengan agenda sosialisasi beberapa peraturan sebagai berikut:
1. PER-01/MBU/03/2023 tentang Penugasan Khusus dan Program Tanggung
Jawab Sosial dan Lingkungan Badan Usaha Milik Negara;
2. PER-02/MBU/03/2023 tentang Pedoman Tata Kelola dan Kegiatan
Korporasi Signifikan Badan Usaha Milik Negara;
3. PER-03/MBU/03/2023 tentang Organ dan Sumber Daya Manusia Badan
Usaha Milik Negara.
March 27, 2023 Dissemination of Minister of SOEs Regulations for 2023 from the Ministry of
SOEs, with the agenda of socializing several regulations as follows:
1. PER-01/MBU/03/2023 regarding Special Assignments and Corporate Social
Responsibility and Environmental Programs of State-Owned Enterprises;
2. PER-02/MBU/03/2023 regarding Guidelines on Governance and Significant
Corporate Activities of State-Owned Enterprises;
3. PER-03/MBU/03/2023 regarding Organizational Structure and Human
Resources of State-Owned Enterprises.
14 September 2023 Pelatihan GRC Masterclass Program 2023 dengan tema “Sosialisasi
Pemeringkatan BUMN dan Anak Perusahaan BUMN oleh Pefindo” dari
Kementerian BUMN.
September 14, 2023 Training on the GRC Masterclass Program 2023 with the theme
“Dissemination of SOE and Subsidiary Company Ratings by Pefindo” from the
Ministry of SOEs.
27 September 2023 Pelatihan GRC Masterclass Program 2023 dengan tema “ESG for Board-
Governance of ESG” dari Kementerian BUMN.
September 27, 2023 Training on the GRC Masterclass Program 2023 with the theme “ESG for Board
Governance of ESG” from the Ministry of SOEs.
14 November 2023 Sosialisasi Juknis tentang “Penyusunan KPI pada BUMN, Juknis Proses
Manajemen Risiko dan Agregasi pada Taksonomi Risiko Portofolio BUMN, dan
Juknis Pelaporan Manajemen Risiko BUMN” dari Kementerian BUMN.
November 14, 2023 Dissemination of Guidelines on “Establishment of Key Performance Indicators
(KPIs) for SOEs, Guidelines on Risk Management Process and Aggregation
in SOE Risk Portfolio Taxonomy, and Guidelines on SOE Risk Management
Reporting” from the Ministry of SOEs.
8 Desember 2023 Seminar Hari Anti Korupsi Sedunia (HAKORDIA) Tahun 2023 dengan tema
“Sinergi Berantas Korupsi, untuk Indonesia Maju”.
December 8, 2023 World Anti-Corruption Day Seminar (HAKORDIA) 2023 with the theme
“Synergy to Combat Corruption, for the Advancement of Indonesia.”
David Pajung 24 Februari 2023 Sosialisasi Updating Talent Pool Direksi BUMN Tahun 2023 dari Kementerian
BUMN.
February 24, 2023 Dissemination of Updating Talent Pool for SOE Directors in 2023 from the
Ministry of SOEs.
6 April 2023 Undangan Sosialisasi dengan Agenda “Sosialisasi Peraturan Menteri BUMN”
dari Kementerian BUMN.
April 6, 2023 Invitation to a Dissemination with the Agenda “Dissemination of Minister of
SOEs Regulations” from the Ministry of SOEs.
13 Juni 2023 Undangan Sosialisasi Juknis Komposisi dan Kualifikasi Organ Pengelola Risiko
dari Kementerian BUMN.
June 13, 2023 Invitation to Dissemination of Guidelines on Risk Management Committee
Composition and Qualifications from the Ministry of SOEs.
14 Juni 2023 Rapat Koordinasi Nasional Pengawasan Intern Tahun 2023 dengan Tema
“Kawal Produktivitas untuk Transformasi Ekonomi” dari BPKP.
June 14, 2023 National Coordination Meeting on Internal Oversight for 2023 with the Theme
“Safeguarding Productivity for Economic Transformation” by BPKP.
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Nama Anggota Dewan
Komisaris Tanggal Program Peningkatan Kompetensi
Name of Member of the Date Competency Improvement Program
Board of Commissioners
27 Juni 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “Audit Teknologi
Informasi” dari Kementerian BUMN.
June 27, 2023 Training on the GRC Masterclass Program 2023 with the Theme “Information
Technology Audit” by the Ministry of SOEs.
13 Juli 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “ESG for Auditor” dari
Kementerian BUMN.
July 13, 2023 Training on the GRC Masterclass Program 2023 with the Theme “ESG for
Auditors” by the Ministry of SOEs.
10 Agustus 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema:
1. Pre IPO dan Post IPO dari Kementerian BUMN;
2. Pemeringkatan dan Penerbitan Efek Bersifat Utang dan Sukuk (EBUS) dari
Kementerian BUMN.
August 10, 2023 Training on the GRC Masterclass Program 2023 with the following Themes:
1. Pre-IPO and Post-IPO by the Ministry of SOEs;
2. Rating and Issuance of Debt Securities and Sukuk (EBUS) by the Ministry of
SOEs.
7 September 2023 Pembahasan Evaluasi Pelaksanaan Audit Tahun Buku 2022 dari Kementerian
BUMN.
September 7, 2023 Discussion on the Evaluation of the Implementation of Audits for the Fiscal
Year 2022 by the Ministry of SOEs.
14 September 2023 Pelatihan GRC Masterclass Program 2023 dengan tema “Sosialisasi
Pemeringkatan BUMN & Anak Perusahaan BUMN oleh Pefindo” dari
Kementerian BUMN.
September 14, 2023 Training on the GRC Masterclass Program 2023 with the theme
“Dissemination of SOE and Subsidiary Company Ratings by Pefindo” by the
Ministry of SOEs.
27 September 2023 Pelatihan GRC Masterclass Program 2023 dengan tema “ESG for Board-
Governance of ESG” dari Kementerian BUMN.
September 27, 2023 Training on the GRC Masterclass Program 2023 with the theme “ESG for Board
Governance of ESG” from the Ministry of SOEs.
5 Oktober 2023 Pelatihan GRC Masterclass Program 2023 dengan tema “GRC Integrated
Information For Supervisionary Board” dari Kementerian BUMN.
October 5, 2023 Training on the GRC Masterclass Program 2023 with the theme “GRC
Integrated Information for Supervisory Board” from the Ministry of SOEs.
19 Oktober 2023 Pelatihan GRC Masterclass Program 2023 dengan tema “Joint Venture
between SOE and Private Sector” dari Kementerian BUMN.
October 19, 2023 Training on the GRC Masterclass Program 2023 with the theme “Joint Venture
between SOE and Private Sector” from the Ministry of SOEs.
25 Oktober 2023 Pelatihan GRC Masterclass Program 2023 dengan tema “CG Methodology and
Environmental and Social Management Systems” dari Kementerian BUMN.
Training on the GRC Masterclass Program 2023 with the theme “CG
October 25, 2023 Methodology and Environmental and Social Management Systems” from the
Ministry of SOEs.
14 November 2023 Sosialisasi Juknis tentang “Penyusunan KPI pada BUMN, Juknis Proses
Manajemen Risiko dan Agregasi pada Taksonomi Risiko Portofolio BUMN, dan
Juknis Pelaporan Manajemen Risiko BUMN” dari Kementerian BUMN.
November 14, 2023 Dissemination of Guidelines on “Establishment of Key Performance Indicators
(KPIs) for SOEs, Guidelines on Risk Management Process and Aggregation
in SOE Risk Portfolio Taxonomy, and Guidelines on SOE Risk Management
Reporting” from the Ministry of SOEs.
20 Desember 2023 Kunjungan Kerja ke PT Krakatau Steel (Persero) Tbk & Group Cilegon dalam
rangka Plant Visit dan Diskusi Lapangan PTKS Group.
December 20, 2023 Official Visit to PT Krakatau Steel (Persero) Tbk & Group Cilegon for the
purpose of Plant Visit and Field Discussion of PTKS Group.
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Tata Kelola Perusahaan
Corporate Governance
Nama Anggota Dewan
Komisaris Tanggal Program Peningkatan Kompetensi
Name of Member of the Date Competency Improvement Program
Board of Commissioners
20 Desember 2023 Sosialisasi Petunjuk Teknis tentang Penilaian Indeks Kematangan Risiko (Risk
Maturity Index) di Lingkungan Badan Usaha Milik Negara dari Kementerian
BUMN.
December 20, 2023 Dissemination of Technical Instructions on the Assessment of Risk Maturity
Index in State-Owned Enterprises Environment from the Ministry of SOEs.
Tjuk Agus Minahasa 13 Juni 2023 Undangan Sosialisasi Juknis Komposisi dan Kualifikasi Organ Pengelola Risiko
dari Kementerian BUMN.
June 13, 2023 Invitation to Dissemination of Guidelines on Risk Management Committee
Composition and Qualifications from the Ministry of SOEs.
27 Juni 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “Audit Teknologi
Informasi” dari Kementerian BUMN.
June 27, 2023 Training on the GRC Masterclass Program 2023 with the theme “Information
Technology Audit” from the Ministry of SOEs.
13 Juli 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “ESG for Auditor” dari
Kementerian BUMN.
July 13, 2023 Training on the GRC Masterclass Program 2023 with the theme “ESG for
Auditor” from the Ministry of SOEs.
10 Agustus 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema:
1. Pre IPO dan Post IPO dari Kementerian BUMN;
2. Pemeringkatan dan Penerbitan Efek Bersifat Utang dan Sukuk (EBUS) dari
Kementerian BUMN.
August 10, 2023 Training on the GRC Masterclass Program 2023 with the following themes:
1. Pre-IPO and Post-IPO by the Ministry of SOEs;
2. Rating and Issuance of Debt Securities and Sukuk (EBUS) by the Ministry of
SOEs.
14 September 2023 Pelatihan GRC Masterclass Program 2023 dengan tema “Sosialisasi
Pemeringkatan BUMN dan Anak Perusahaan BUMN oleh Pefindo” dari
Kementerian BUMN.
September 14, 2023 Training on the GRC Masterclass Program 2023 with the theme
“Dissemination of SOE and Subsidiary Company Ratings by Pefindo” from the
Ministry of SOEs.
27 September 2023 Pelatihan GRC Masterclass Program 2023 dengan tema “ESG for Board-
Governance of ESG” dari Kementerian BUMN.
September 27, 2023 Training on the GRC Masterclass Program 2023 with the theme “ESG for Board
Governance of ESG” from the Ministry of SOEs.
5 Oktober 2023 Pelatihan GRC Masterclass Program 2023 dengan tema “GRC Integrated
Information For Supervisionary Board” dari Kementerian BUMN.
October 5, 2023 Training on the GRC Masterclass Program 2023 with the theme “GRC
Integrated Information for Supervisory Board” from the Ministry of SOEs.
19 Oktober 2023 Pelatihan GRC Masterclass Program 2023 dengan tema “Joint Venture
between SOE and Private Sector” dari Kementerian BUMN.
October 19, 2023 Training on the GRC Masterclass Program 2023 with the theme “Joint Venture
between SOE and Private Sector” from the Ministry of SOEs.
25 Oktober 2023 Pelatihan GRC Masterclass Program 2023 dengan tema “CG Methodology and
Environmental and Social Management Systems” dari Kementerian BUMN.
October 25, 2023 Training on the GRC Masterclass Program 2023 with the theme “CG
Methodology and Environmental and Social Management Systems” from the
Ministry of SOEs.
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Nama Anggota Dewan
Komisaris Tanggal Program Peningkatan Kompetensi
Name of Member of the Date Competency Improvement Program
Board of Commissioners
14 November 2023 Sosialisasi Juknis tentang “Penyusunan KPI pada BUMN, Juknis Proses
Manajemen Risiko dan Agregasi pada Taksonomi Risiko Portofolio BUMN, dan
Juknis Pelaporan Manajemen Risiko BUMN” dari Kementerian BUMN.
November 14, 2023 Dissemination of Guidelines on “Establishment of Key Performance Indicators
(KPIs) for SOEs, Guidelines on Risk Management Process and Aggregation
in SOE Risk Portfolio Taxonomy, and Guidelines on SOE Risk Management
Reporting” from the Ministry of SOEs.
20 Desember 2023 Kunjungan Kerja ke PT Krakatau Steel (Persero) Tbk & Group Cilegon dalam
rangka Plant Visit dan Diskusi Lapangan PTKS Group.
December 20, 2023 Work Visit to PT Krakatau Steel (Persero) Tbk & Group Cilegon for the purpose
of Plant Visit and Field Discussion of PTKS Group.
20 Desember 2023 Sosialisasi Petunjuk Teknis tentang Penilaian Indeks Kematangan Risiko (Risk
Maturity Index) di Lingkungan Badan Usaha Milik Negara dari Kementerian
BUMN.
December 20, 2023 Dissemination of Technical Instructions on the Assessment of Risk Maturity
Index in State-Owned Enterprises Environment from the Ministry of SOEs.
Yudha Mediawan 15 Februari 2023 Induction Course Pemaparan Anggaran Dasar, Tugas dan Tanggung Jawab
Dewan Komisaris serta Tata Kelola Perusahaan dan Manajemen Risiko.
February 15, 2023 Induction Course Presentation on Articles of Association, Duties and
Responsibilities of the Board of Commissioners as well as Corporate
Governance and Risk Management.
1 Maret 2023 Induction Course Pemaparan Manajemen Keuangan dan Production Business
Process of Flat Product & Coke Oven Plant.
March 1, 2023 Induction Course Presentation on Financial Management and Production
Business Process of Flat Product & Coke Oven Plant.
8 Maret 2023 Induction Course Pemaparan Materi Satuan Pengawas Internal dan
Pemaparan Materi Market Research & Development.
March 8, 2023 Induction Course Presentation on Internal Audit Unit Material and
Presentation on Market Research & Development Material.
14 September 2023 Pelatihan GRC Masterclass Program 2023 dengan tema “Sosialisasi
Pemeringkatan BUMN dan Anak Perusahaan BUMN oleh Pefindo” dari
Kementerian BUMN.
September 14, 2023 Training on the GRC Masterclass Program 2023 with the theme
“Dissemination of SOE and Subsidiary Company Ratings by Pefindo” from the
Ministry of SOEs.
25 Oktober 2023 Pelatihan GRC Masterclass Program 2023 dengan tema “CG Methodology and
Environmental and Social Management Systems” dari Kementerian BUMN.
October 25, 2023 Training on the GRC Masterclass Program 2023 with the theme “CG
Methodology and Environmental and Social Management Systems” from the
Ministry of SOEs.
14 November 2023 Sosialisasi Juknis tentang “Penyusunan KPI pada BUMN, Juknis Proses
Manajemen Risiko dan Agregasi pada Taksonomi Risiko Portofolio BUMN, dan
Juknis Pelaporan Manajemen Risiko BUMN” dari Kementerian BUMN.
November 14, 2023 Dissemination of Guidelines on “Establishment of Key Performance Indicators
(KPIs) for SOEs, Guidelines on Risk Management Process and Aggregation
in SOE Risk Portfolio Taxonomy, and Guidelines on SOE Risk Management
Reporting” from the Ministry of SOEs.
Isfan Fajar Satryo 15 Februari 2023 Induction Course Pemaparan Anggaran Dasar, Tugas dan Tanggung Jawab
Dewan Komisaris serta Tata Kelola Perusahaan dan Manajemen Risiko.
February 15, 2023 Induction Course Presentation on Articles of Association, Duties and
Responsibilities of the Board of Commissioners as well as Corporate
Governance and Risk Management.
24 Februari 2023 Sosialisasi Updating Talent Pool Direksi BUMN Tahun 2023 dari Kementerian
BUMN.
February 24, 2023 Dissemination of Updating Talent Pool for SOE Directors in 2023 from the
Ministry of SOEs.
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Tata Kelola Perusahaan
Corporate Governance
Nama Anggota Dewan
Komisaris Tanggal Program Peningkatan Kompetensi
Name of Member of the Date Competency Improvement Program
Board of Commissioners
1 Maret 2023 Induction Course Pemaparan Manajemen Keuangan dan Production Business
Process of Flat Product & Coke Oven Plant.
March 1, 2023 Induction Course Presentation on Financial Management and Production
Business Process of Flat Product & Coke Oven Plant.
15 Maret 2023 Induction Course Kunjungan Lapangan Dewan Komisaris PT Krakatau Steel
(Persero) Tbk.
March 15, 2023 Induction Course Field Visit for the Board of Commissioners of PT Krakatau
Steel (Persero) Tbk.
Program Pengenalan Perseroan bagi Company Introduction Program for the
Dewan Komisaris Board of Commissioners
Sesuai dengan amanat Peraturan Menteri Negara BUMN In accordance with the mandate of Minister of State-
No. PER-01/MBU/2011 pasal 43 dan Board Manual Dewan Owned Enterprises Regulation No. PER-01/MBU/2011
Komisaris, Perseroan menyelenggarakan program article 43 and the Board Manual of the Board of
pengenalan Perseroan bagi Dewan Komisaris yang baru Commissioners, the Company organized an orientation
diangkat untuk pertama kalinya. program for newly appointed Commissioners for the
first time.
Program pengenalan Perseroan dapat berupa presentasi, The orientation program may consist of presentations,
pertemuan, kunjungan ke Perseroan dan pengkajian meetings, visits to the Company, document reviews, or
dokumen atau program lainnya yang dianggap sesuai other programs deemed appropriate for the execution
dengan pelaksanaan program tersebut. Pelaksanaan of the program. Conducting the orientation program
program pengenalan Perseroan sangat penting untuk is crucial considering the diverse backgrounds of the
dilaksanakan mengingat perbedaan latar belakang Board of Commissioners.
anggota Dewan Komisaris.
Program pengenalan Perseroan bagi Dewan Komisaris, The orientation program for the Board of Commissioners
mencakup beberapa aspek penting, yaitu: includes several important aspects:
a. Pelaksanaan prinsip-prinsip GCG; a. Implementation of corporate governance principles;
b. Gambaran mengenai Perseroan berkaitan dengan b. Overview of the Company regarding its objectives,
tujuan, sifat, dan lingkup kegiatan, kinerja keuangan nature, and scope of activities, financial and
dan operasi, strategi, rencana usaha jangka pendek operational performance, strategies, short-term
dan jangka panjang, posisi kompetitif, risiko dan and long-term business plans, competitive position,
masalah-masalah strategis lainnya; risks, and other strategic issues;
c. Keterangan berkaitan dengan kewenangan yang c. Explanation of the delegated authorities, internal
didelegasikan, audit internal dan eksternal, sistem and external audits, internal control systems and
dan kebijakan pengendalian internal, termasuk policies, including the Audit Committee;
Komite Audit; d. Description of the duties and responsibilities of the
d. Keterangan mengenai tugas dan tanggung jawab Board of Commissioners and the Board of Directors.
Dewan Komisaris dan Direksi.
Pada tahun 2023, Perseroan telah menyelenggarakan In 2023, the Company organized an orientation
program pengenalan bagi anggota Dewan Komisaris program for newly appointed members of the Board of
yang baru pertama kali diangkat. Commissioners for the first time.
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PENILAIAN KINERJA KOMITE DI BAWAH PERFORMANCE ASSESSMENT OF
DEWAN KOMISARIS COMMITTEES UNDER THE BOARD OF
COMMISSIONERS
Prosedur dan Kriteria Penilaian Kinerja Performance Evaluation Procedures and
Criteria
Dalam upaya meningkatkan efektivitas pelaksanaan In an effort to enhance the effectiveness of fulfilling its
tugas dan tanggung jawabnya, Dewan Komisaris telah duties and responsibilities, the Board of Commissioners
membentuk Komite Audit, Komite Pengembangan has established the Audit Committee, the Business
Usaha dan Pemantau Manajemen Risiko, serta Komite Development and Risk Management Monitoring
Nominasi dan Remunerasi. Committee, and the Nomination and Remuneration
Committee.
Dewan Komisaris memiliki kewajiban untuk melakukan The Board of Commissioners has the obligation to conduct
penilaian terhadap kinerja komite yang membantu an assessment of the performance of the committees
pelaksanaan tugas dan tanggung jawabnya pada akhir that assist in fulfilling its duties and responsibilities at
setiap tahun buku. Penilaian ini dilakukan dengan the end of each fiscal year. This assessment is aimed at
tujuan untuk mengukur sejauh mana komite tersebut measuring the extent to which the committees have
berhasil memenuhi peran dan tanggung jawab yang successfully fulfilled their roles and responsibilities as
telah ditetapkan. Proses penilaian dilakukan dengan defined. The assessment process is carried out using
menggunakan prosedur dan kriteria yang telah procedures and criteria established in accordance with
ditetapkan sesuai dengan regulasi guna memastikan regulations to ensure that the assessment is conducted
bahwa penilaian dilaksanakan secara obyektif dan objectively and comprehensively.
komprehensif.
Kriteria penilaian kinerja komite didasarkan pada regulasi The criteria for assessing committee performance are
dan mencakup aspek-aspek penting seperti kepatuhan based on regulations and encompass important aspects
terhadap regulasi, penyelenggaraan rapat, kontribusi such as regulatory compliance, conduct of meetings,
terhadap pengambilan keputusan, kompetensi yang contribution to decision-making, competencies
dimiliki, serta upaya pelaksanaan tugas sesuai dengan possessed, and efforts in carrying out tasks in line with
tanggung jawab komite. Dengan menggunakan the committee’s responsibilities. By employing this
kerangka evaluasi ini, penilaian tahunan menjadi suatu evaluation framework, the annual assessment becomes
instrumen efektif dalam memastikan bahwa komite an effective instrument in ensuring that the committees
tersebut terus berperan optimal dalam mendukung continue to play an optimal role in supporting good
tata kelola perusahaan yang baik. Evaluasi yang corporate governance. This comprehensive evaluation
komprehensif ini tidak hanya menciptakan akuntabilitas not only creates accountability for committee
terhadap kinerja komite, tetapi juga memberikan dasar performance but also provides a basis for continuous
untuk perbaikan dan pengembangan berkelanjutan. improvement and development.
Pada tahun 2023, Dewan Komisaris menilai bahwa In 2023, the Board of Commissioners assessed that the
ketiga komite tersebut telah melaksanakan tugas three committees had effectively and efficiently fulfilled
dan tanggung jawabnya dengan baik secara efektif their duties and responsibilities, and had been proactive
dan efisien, serta bersikap proaktif dalam melakukan in communicating and coordinating with the Board
komunikasi dan koordinasi bersama Dewan Komisaris, of Commissioners, both through formal and informal
baik melalui pertemuan formal maupun informal. meetings.
Dewan Komisaris memberikan apresiasi positif atas The Board of Commissioners expresses positive
segala upaya yang telah dilaksanakan oleh ketiga appreciation for all the efforts made by the three
Komite Dewan Komisaris. Dewan Komisaris juga Committees of the Board of Commissioners. The
berterima kasih atas setiap saran dan rekomendasi Board of Commissioners also expresses gratitude for
yang telah disampaikan oleh masing-masing komite. all the advice and recommendations provided by each
Dewan Komisaris mempertimbangkan semua saran committee. The Board of Commissioners considers all
dan rekomendasi yang menunjang kinerja pengawasan suggestions and recommendations that support the
Dewan Komisaris maupun kinerja pengelolaan bisnis oversight performance of the Board of Commissioners
yang dilakukan Direksi. and the business management performance conducted
by the Board of Directors.
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Tata Kelola Perusahaan
Corporate Governance
Dewan Komisaris berharap sinergi yang sudah terjalin The Board of Commissioners hopes that the solid
solid di dalam organ pendukung Dewan Komisaris synergy established within the supporting organs of
sampai dengan saat ini, dapat terus ditingkatkan ke the Board of Commissioners up to the present time
depannya demi memaksimalkan fungsi pengawasan can be further enhanced in the future to maximize the
pengelolaan Perseroan. oversight function of managing the Company.
Penilaian Dewan Komisaris terhadap masing-masing The Board of Commissioners’ assessment of each
komite diuraikan berikut ini: committee is outlined as follows:
Penilaian Dewan Komisaris terhadap Kinerja Komite Board of Commissioners’ assessment of the Audit
Audit Tahun 2023 Committee’s performance in 2023
Dewan Komisaris memberikan apresiasi positif The Board of Commissioners expresses positive
kepada Komite Audit yang telah melaksanakan tugas appreciation to the Audit Committee for fulfilling its
pengawasan terhadap aktivitas pengendalian internal oversight duties over the Company’s internal control
Perseroan, menyelenggarakan pertemuan untuk activities, conducting meetings to discuss the findings of
membahas hasil temuan audit internal dan eksternal internal and external audits including follow-up efforts,
termasuk upaya tindak lanjutnya, pembahasan discussing the appointment and evaluation of Public
penunjukan dan evaluasi Kantor Akuntan Publik, serta Accountant Offices, and reviewing the audit of the 2023
melakukan pembahasan audit laporan keuangan financial statements. The Audit Committee routinely
tahun 2023. Komite Audit secara rutin melakukan monitors the Company’s financial performance, actively
monitoring kinerja keuangan Perseroan, terlibat secara participates in discussions on the Annual Work Plan and
aktif dalam pembahasan RKAP dan RJPP, pengawasan Long-Term Plan, oversees compliance with deadlines,
terhadap pemenuhan kewajiban yang jatuh tempo, and reviews the implementation of GCG. Additionally,
serta melakukan penelaahan terhadap pelaksanaan the Audit Committee has also supervised strategic
GCG. Selain itu, Komite Audit juga telah melakukan initiatives aimed at restructuring and ensuring the
pengawasan terhadap inisiatif-inisiatif strategis dalam sustainability of the Company & Group’s operations.
rangka restrukturisasi dan keberlangsungan usaha
Perseroan & Group.
Penilaian Dewan Komisaris terhadap Kinerja Komite Board of Commissioners’ assessment of the
Pengembangan Usaha dan Pemantau Manajemen Performance of the Business Development and Risk
Risiko Tahun 2023 Management Monitoring Committee in 2023
Terhadap kinerja Komite Pengembangan Usaha dan Regarding the performance of the Business Development
Pemantau Manajemen Risiko di tahun 2023, Dewan and Risk Management Monitoring Committee in 2023,
Komisaris juga memberikan penilaian positif karena the Board of Commissioners also provides a positive
komite telah melaksanakan program kerjanya dengan assessment as the committee has effectively executed
baik, antara lain melakukan pengawasan terhadap its work program, including overseeing projects and
proyek dan inisiatif-inisiatif strategis yang dijalankan strategic initiatives undertaken by the Company,
Perseroan, monitoring kinerja keuangan, monitoring monitoring financial performance, monitoring progress
pogress proyek dan inisiatif strategis, pembahasan RKAP of projects and strategic initiatives, discussing Annual
dan RJPP, pembahasan tindakan-tindakan strategis Work Plans and Long-Term Plans, discussing strategic
terkait joint venture dan anak perusahaan, serta telaah actions related to joint ventures and subsidiaries, as well
terhadap pelaksanaan manajemen risiko di Perseroan. as reviewing risk management implementation in the
Company.
Penilaian Dewan Komisaris terhadap Kinerja Nominasi Board of Commissioners’ Assessment of Nomination
dan Remunerasi Tahun 2023 and Remuneration Performance in 2023
Begitu juga untuk Komite Nominasi dan Remunerasi, Similarly, for the Nomination and Remuneration
Dewan Komisaris menilai bahwa di tahun 2023 komite Committee, the Board of Commissioners evaluates
ini memiliki kinerja yang baik dan telah melaksanakan that in 2023, this committee has performed well and
tugasnya, antara lain: melakukan telaah terhadap fulfilled its duties, including: reviewing proposals for
usulan talent BOD-1, mendukung pengawasan Dewan BOD-1 talent, supporting the oversight of the Board of
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Komisaris khususnya dalam fungsi nominasi dengan Commissioners especially in the nomination function
melakukan pendalaman terhadap calon Direksi by conducting in-depth assessments of candidates for
dan Komisaris anak perusahaan, telaah perubahan Directors and Commissioners of subsidiary companies,
struktur organisasi, pembahasan sistem nominasi dan reviewing changes in organizational structure,
remunerasi, dan pembahasan usulan remunerasi. discussing nomination and remuneration systems, and
discussing remuneration proposals.
DIREKSI BOARD OF DIRECTORS
Dasar Hukum Legal basis
Direksi merupakan salah satu organ utama yang The Board of Directors is one of the main organs that
menjadi struktur GCG di Perseroan. Direksi memiliki constitute the GCG structure in the Company. The Board
kewenangan dan tanggung jawab penuh atas of Directors has full authority and responsibility for
pengurusan Perseroan demi kepentingan Perseroan, managing the Company for the benefit of the Company,
sesuai dengan maksud dan tujuan Perseroan. in accordance with the purposes and objectives of the
Company.
Anggaran Dasar Perseroan telah mengatur ketentuan The Company’s Articles of Association have stipulated
bahwa setiap anggota Direksi dapat mewakili Perseroan, that each member of the Board of Directors may
baik di dalam maupun di luar pengadilan, serta wajib represent the Company, both inside and outside of
memiliki itikad baik dan penuh tanggung jawab dalam court, and must act in good faith and full responsibility
menjalankan tugas pengelolaan Perseroan. in carrying out the management duties of the Company.
Keberadaan dan fungsi organ Direksi di Perseroan telah The existence and functions of the Board of Directors in
sesuai dengan ketentuan yang diatur dalam Undang- the Company comply with the provisions set forth in Law
Undang No. 40 tahun 2007 tentang Perseroan Terbatas No. 40 of 2007 concerning Limited Liability Companies
sebagaimana terakhir diubah dengan Undang-Undang as last amended by Law No. 11 of 2020 concerning Job
No. 11 Tahun 2020 tentang Cipta Kerja, dan sesuai dengan Creation, and in accordance with the provisions of POJK
ketentuan POJK 33/2014. 33/2014.
Pedoman Dewan Direksi (Board Manual) Board of Directors Guidelines (Board
Manual)
Dalam menjalankan tugasnya, setiap anggota Direksi In carrying out their duties, each member of the Board
diwajibkan untuk mematuhi peraturan perundang- of Directors is required to comply with applicable laws
undangan yang berlaku. Selain itu, pelaksanaan tugas and regulations. In addition, the execution of the Board
Direksi juga berpedoman pada Board Manual Dewan of Directors’ duties also adheres to the Board Manual
Komisaris dan Direksi No. 297/DU-KS/2020 yang telah of the Board of Commissioners and Directors No. 297/
ditandatangani oleh Direksi dan Dewan Komisaris DU-KS/2020 signed by the Directors and the Board of
tanggal 2 Juli. Board Manual tersebut telah dipublikasikan Commissioners on July 2. The Board Manual has been
pada situs web Perseroan www.krakatausteel.com dan published on the Company’s website www.krakatausteel.
Jaringan Internal Perseroan. com and the Company’s Internal Network.
Secara garis besar Board Manual Direksi mengatur In general, the Board Manual for the Directors regulates
tentang hal-hal sebagai berikut: the following aspects:
1. Komposisi dan Persyaratan Direksi; 1. Composition and Requirements of the Board of
2. Masa Jabatan Direksi; Directors;
3. Tugas Direksi Secara Umum; 2. Term of Office of the Board of Directors;
4. Rencana Jangka Panjang Perusahaan (RJPP) dan 3. General Duties of the Board of Directors;
Rencana Kerja dan Anggaran Perusahaan (RKAP); 4. Long-Term Company Plan (RJPP) and Company
5. Tata Tertib Rapat Direksi; Work Plan and Budget (RKAP);
6. Prosedur Pengambilan Keputusan dalam Rapat 5. Rules of Procedure for Board of Directors Meetings;
Direksi; 6. Decision-Making Procedures in Board of Directors
7. Program Pengenalan Perseroan dan Peningkatan Meetings;
Kapabilitas Direksi; 7. Company Introduction Program and Director
8. Etika Jabatan; Capability Enhancement;
9. Sekretaris Perusahaan; 8. Code of Conduct;
9. Corporate Secretary;
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10. Internal Audit (SPI); 10. Internal Audit (SPI);
11. Laporan Pertanggungjawaban Direksi pada Akhir 11. Director’s Accountability Report at the End of the
Masa Jabatan; Term;
12. Evaluasi Kinerja Direksi; 12. Director’s Performance Evaluation;
13. Penghasilan Direksi. 13. Director’s Compensation.
Board Manual Dewan Komisaris dan Direksi secara The Board Manual of the Board of Commissioners and
berkala dievaluasi sesuai dengan kebutuhan Perseroan. Directors is periodically evaluated as per the Company’s
Evaluasi tersebut dilakukan untuk menjaga relevansi needs. This evaluation is conducted to maintain
manual dengan dinamika bisnis dan kebutuhan the manual’s relevance to the business dynamics
organisasi. Selain itu, peninjauan dilakukan untuk and organizational needs. Additionally, reviews are
memastikan bahwa manual selaras dengan perubahan- conducted to ensure that the manual aligns with
perubahan dalam Anggaran Dasar Perseroan dan changes in the Company’s Articles of Association and
ketentuan peraturan perundang-undangan yang the provisions of applicable laws and regulations. The
berlaku. Evaluasi ini bertujuan untuk memastikan bahwa purpose of this evaluation is to ensure that the guidelines
panduan dan pedoman yang terdapat dalam Board and instructions in the Board Manual remain current
Manual tetap aktual dan sesuai dengan perubahan and in line with changes in the business environment
lingkungan bisnis serta peraturan yang berlaku. and regulations.
Tugas dan Tanggung Jawab Duties and responsibilities
Berdasarkan Pasal 12 ayat (1) Anggaran Dasar Perseroan, Based on Article 12 paragraph (1) of the Company’s Articles
yang juga dijelaskan dalam Board Manual, secara of Association, which is also explained in the Board
umum, Direksi memiliki tugas untuk menjalankan dan Manual, generally, the Board of Directors has the duty to
bertanggung jawab atas pengurusan Perseroan demi manage and be responsible for the management of the
kepentingan Perseroan. Tugas ini dilakukan sesuai Company for the Company’s interests. This duty is carried
dengan maksud dan tujuan yang telah ditetapkan out in accordance with the purposes and objectives
dalam Anggaran Dasar Perseroan. Selain itu, Direksi established in the Company’s Articles of Association.
bertanggung jawab untuk mewakili Perseroan baik di Additionally, the Board of Directors is responsible for
dalam maupun di luar pengadilan terkait dengan segala representing the Company both inside and outside of
hal dan kejadian, dengan mematuhi pembatasan- court regarding all matters and events, while adhering
pembatasan yang diatur dalam peraturan perundang- to the limitations set forth in laws and regulations, the
undangan, Anggaran Dasar, dan/atau keputusan RUPS. Articles of Association, and/or resolutions of the General
Meeting of Shareholders.
Ruang Lingkup Pekerjaan dan Tanggung Scope of Work and Responsibilities of
Jawab Masing-Masing Direksi Each Director
Dalam rangka meningkatkan efektivitas pelaksanaan In order to enhance the effectiveness of the Company’s
kegiatan operasional Perseroan, Direksi telah operational activities, the Board of Directors has established
menetapkan pembagian tugas dan tanggung jawab the division of tasks and responsibilities among its members.
di antara anggotanya. Pembagian tugas dan tanggung The allocation of tasks and responsibilities for each member
jawab setiap anggota Direksi diatur sesuai dengan Surat of the Board of Directors is regulated according to the
Keputusan Direksi No. 070/DU-KS/Kpts/2023 tanggal 27 Board Resolution No. 070/DU-KS/Kpts/2023 on July 27, 2023
Juli 2023 tentang Struktur Organisasi PT Krakatau Steel regarding the Organizational Structure of PT Krakatau Steel
(Persero) Tbk. Tugas masing-masing anggota Direksi (Persero) Tbk. The tasks of each member of the Board of
dijelaskan dengan lebih rinci dalam tabel berikut: Directors are detailed further in the following table:
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Nama Direksi dan
Jabatan Tugas dan Fungsi Pokok
No.
Name of Directors and Main Duties and Functions
Position
1. Purwono Widodo Mengelola dan merumuskan kebijakan Perseroan secara menyeluruh dan terintegrasi sesuai kebijakan
Direktur Utama yang digariskan Pemerintah c.q. Menteri Negara BUMN dan Pemegang Saham serta menetapkan
President Director kebijakan Perseroan dan sasaran Rencana Jangka Panjang Perusahaan (RJPP) dan Rencana Kerja &
Anggaran Perusahaan (RKAP) serta mengkoordinasikan dan mengintegrasikan fungsi logistik, produksi,
teknologi, pemasaran, keuangan, SDM, pengembangan usaha, kebijakan pengaturan anak Perseroan,
Perseroan afiliasi, pengembangan sistem informasi dan fungsi pendukung lainnya, bertanggung
jawab terhadap Sistem Manajemen serta program implementasi Good Corporate Governance dan Risk
Management di Perseroan dan Anak Perseroan untuk menjamin tercapainya misi dan tujuan Perseroan
serta memperoleh laba yang optimal bagi kemajuan Perseroan.
Managing and formulating the Company’s policies comprehensively and integratively in accordance
with the policies outlined by the Government through the Minister of State-Owned Enterprises and the
Shareholders, and establishing the Company’s policies and targets of the Long-Term Corporate Plan
(RJPP) and the Work Plan & Budget of the Company (RKAP) as well as coordinating and integrating the
functions of logistics, production, technology, marketing, finance, HR, business development, policies
regulating subsidiary companies, affiliated companies, information systems development, and other
supporting functions, being responsible for the Management System and the implementation program
of Good Corporate Governance and Risk Management in the Company and Subsidiaries to ensure the
achievement of the Company’s mission and objectives and obtain optimal profits for the progress of the
Company.
2. Sriyani Puspa Kinasih Merencanakan, merumuskan, mengendalikan dan mengembangkan kebijakan pengelolaan Human
Direktur SDM Capital Management, pengelolaan keamanan dan aset Perseroan untuk menciptakan modal insani
Human Capital Director dengan kinerja & produktivitas yang tinggi, memberikan nilai tambah bagi Perseroan serta bertanggung
jawab terhadap implementasi Sistem Manajemen, kepatuhan terhadap perjanjian dan komitmen
Perseroan dengan pihak ketiga untuk memastikan seluruh proses sesuai dengan prinsip-prinsip Good
Corporate Governance dan peraturan yang berlaku.
Planning, formulating, controlling, and developing Human Capital Management policies, security
management, and Company assets management to create human capital with high performance
& productivity, adding value to the Company, and being responsible for the implementation of the
Management System, compliance with agreements and commitments of the Company with third
parties to ensure that all processes comply with the principles of Good Corporate Governance and
applicable regulations.
3. Tardi Merencanakan, merumuskan, mengendalikan dan mengembangkan strategi, kebijakan dan
Direktur Keuangan dan manajemen keuangan yang andal dan adaptif sesuai tuntutan perkembangan bisnis dan kelancaran
Manajemen Risiko operasional perusahaan melalui pengelolaan sistem akuntansi dan sistem perbendaharaan keuangan
Finance & Risk yang transparan, efektif dan efisien serta bertanggung jawab terhadap implementasi Sistem
Management Director Manajemen dan bertindak sebagai penanggung jawab dalam penerapan dan pemantauan Good
Corporate Governance dan Risk Management yang baik serta memantau dan menjaga agar perjanjian
dan komitmen Perseroan dengan pihak ketiga tidak menyimpang dari ketentuan yang berlaku.
Planning, formulating, controlling, and developing reliable and adaptive financial strategies, policies, and
management in accordance with the demands of business development and operational smoothness of
the company through the management of transparent, effective, and efficient accounting and financial
treasury systems, as well as being responsible for the implementation of the Management System
and acting as responsible for the application and monitoring of Good Corporate Governance and Risk
Management and monitoring and ensuring that the Company’s agreements and commitments with
third parties do not deviate from the applicable provisions.
4. Muhamad Akbar Merencanakan, merumuskan, mengendalikan dan mengembangkan strategi, kebijakan dan
Direktur Komersial manajemen pemasaran yang adaptif terhadap perkembangan pasar; kebijakan strategi pemasaran
Commercial Director produk, by product dan jasa non core di dalam negeri maupun luar negeri untuk mengoptimalkan
utilisasi kapasitas produksi dalam menghasilkan laba optimal bagi kemajuan Perseroan; strategi
serta kebijakan (policy) dalam bidang kajian regulasi terhadap bisnis PT Krakatau Steel (Persero) Tbk;
kebijakan strategi pengelolaan, perencanaan, pengadaan material strategis dan jasa serta bertanggung
jawab terhadap implementasi Sistem Manajemen, kepatuhan terhadap perjanjian dan komitmen
Perseroan dengan pihak ketiga untuk memastikan seluruh proses sesuai dengan prinsip-prinsip Good
Corporate Governance dan peraturan yang berlaku.
Planning, formulating, controlling, and developing adaptive marketing strategies, policies, and
management towards market developments; strategic marketing policies for core products, by-
products, and non-core services both domestically and internationally to optimize production capacity
utilization in generating optimal profits for the progress of the Company; strategies and policies in the
field of regulatory studies on PT Krakatau Steel (Persero) Tbk business; policy strategy for management,
planning, procurement of strategic materials and services, and being responsible for the implementation
of the Management System, compliance with agreements and commitments of the Company with
third parties to ensure that all processes comply with the principles of Good Corporate Governance and
applicable regulations.
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Tata Kelola Perusahaan
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Nama Direksi dan
Jabatan Tugas dan Fungsi Pokok
No.
Name of Directors and Main Duties and Functions
Position
5. Djoko Muljono Merencanakan, merumuskan, mengendalikan dan mengembangkan kebijakan strategi penyediaan
Direktur Infrastruktur produk baja bermutu, proses produksi produk baja atau sumber lain, pengendalian keandalan fasilitas
dan Penunjang Bisnis produksi, efisiensi proses produksi, penjaminan kualitas untuk memenuhi kebutuhan konsumen
Infrastructure & maupun pasar secara tepat waktu, serta kebijakan strategi pengelolaan, perencanaan, pengadaan
Business Support material MRO (Maintenance Repair and Operation) dengan harga yang kompetitif serta bertanggung
Director jawab terhadap implementasi Sistem Manajemen dan HSE Perusahaan, kepatuhan terhadap perjanjian
dan komitmen Perseroan dengan pihak ketiga untuk memastikan seluruh proses sesuai dengan prinsip-
prinsip Good Corporate Governance dan peraturan yang berlaku.
Planning, formulating, controlling, and developing policies for the provision of quality steel products,
production processes for steel products or other sources, control of production facility reliability,
production process efficiency, quality assurance to meet consumer or market needs in a timely manner,
as well as policy strategies for management, planning, procurement of MRO (Maintenance Repair
and Operation) materials at competitive prices and being responsible for the implementation of the
Management System and HSE Company, compliance with agreements and commitments of the
Company with third parties to ensure that all processes comply with the principles of Good Corporate
Governance and applicable regulations.
6. Agus Nizar Vidiansyah Merencanakan, merumuskan, mengendalikan dan mengembangkan kebijakan dan strategi jangka
Direktur panjang bisnis Perseroan dan pengelolaan portofolio investasi KS Group; evaluasi, perencanaan dan
Pengembangan Bisnis pengembangan bisnis baja Perseroan, produk baja, teknologi produksi baja, penanganan terhadap
dan Portofolio proyek strategis perusahaan dan mengintegrasikan pengembangan bisnis PTKS dan Group, monitoring
Business Development & dan evaluasi anak perusahaan dan perusahaan afiliasi PTKS untuk meningkatkan daya saing Perseroan
Portfolio Director dan memastikan seluruh proses berjalan secara efektif dan efisien serta bertanggung jawab terhadap
implementasi Sistem Manajemen, kepatuhan terhadap perjanjian dan komitmen Perseroan dengan
pihak ketiga untuk memastikan seluruh proses sesuai dengan prinsip-prinsip Good Corporate
Governance dan peraturan yang berlaku.
Planning, formulating, controlling, and developing long-term business policies and strategies of the
Company and managing the KS Group investment portfolio; evaluation, planning, and development
of the Company’s steel business, steel products, steel production technology, handling of strategic
company projects, and integrating business development of PTKS and Group, monitoring and evaluating
subsidiaries and affiliate companies of PTKS to improve the competitiveness of the Company and
ensure all processes run effectively and efficiently, as well as being responsible for the implementation
of the Management System, compliance with agreements and commitments of the Company with
third parties to ensure that all processes comply with the principles of Good Corporate Governance and
applicable regulations.
Hak dan Wewenang Direksi Rights and Authorities of Directors
Berdasarkan Board Manual Dewan Komisaris dan Based on the Board Manual of the Board of
Direksi No. 297/DU-KS/2020, Direksi mempunyai hak Commissioners and Directors No. 297/DU-KS/2020, the
dan wewenang sebagai berikut: Directors have the following rights and authorities:
a. Menetapkan kebijakan yang dipandang tepat dalam a. Establishing policies deemed appropriate in
kepengurusan Perseroan; managing the Company;
b. Mengatur penyerahan kekuasaan Direksi untuk b. Regulating the delegation of authority of the
mewakili Perseroan di dalam dan di luar pengadilan Directors to represent the Company in and out
kepada seorang atau beberapa orang yang khusus of court to one or more individuals specifically
ditunjuk untuk itu termasuk pekerja Perseroan baik appointed for this purpose, including the Company’s
sendiri-sendiri maupun bersama-sama dan/atau employees individually or collectively and/or other
badan lain; entities;
c. Mengatur ketentuan-ketentuan tentang pekerja c. Regulating provisions regarding Company
Perseroan termasuk penetapan upah, pensiun atau employees, including the determination of wages,
jaminan hari tua dan penghasilan lain bagi pekerja pensions or old-age benefits, and other income for
Perseroan berdasarkan peraturan perundang- Company employees based on applicable laws and
undangan yang berlaku; regulations;
d. Mengangkat dan memberhentikan Pekerja d. Appointing and dismissing Company employees
Perseroan berdasarkan peraturan ketenagakerjaan based on the Company’s employment regulations
Perseroan dan peraturan perundang-undangan; and laws and regulations;
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e. Mengangkat dan memberhentikan seorang e. Appointing and dismissing a Corporate Secretary
Sekretaris Perusahaan dan/atau Kepala Satuan and/or Head of Internal Supervision Unit;
Pengawas Intern; f. Writing off bad debts in accordance with the
f. Menghapusbukukan piutang macet dengan provisions as regulated in these Articles of
ketentuan sebagaimana diatur dalam Anggaran Association and subsequently reporting to the Board
Dasar ini dan yang selanjutnya dilaporkan kepada of Commissioners, further reported and accounted
Dewan Komisaris, selanjutnya dilaporkan dan for in the Annual Report.
dipertanggungjawabkan dalam Laporan Tahunan. g. No longer demanding interest, fines, costs, and other
g. Tidak menagih lagi piutang bunga, denda, receivables beyond the principal amount carried out
ongkos-ongkos dan piutang lainnya di luar pokok in the restructuring and/or settlement of receivables
yang dilakukan dalam restrukturisasi dan/atau and other actions in the context of settling the
penyelesaian piutang serta perbuatan lain dalam Company’s receivables with the obligation to report
rangka penyelesaian piutang Perseroan dengan to the Board of Commissioners, the provisions and
kewajiban melaporkan kepada Dewan Komisaris procedures for reporting are determined by the
yang ketentuan dan tata cara pelaporannya. Board of Commissioners;
ditetapkan oleh Dewan Komisaris; h. Taking all other actions and deeds regarding the
h. Melakukan segala tindakan dan perbuatan management or ownership of the Company’s assets,
lainnya mengenai pengurusan maupun pemilikan binding the Company with other parties and/or other
kekayaan Perseroan, mengikat Perseroan dengan parties with the Company, and representing the
pihak lain dan/atau pihak lain dengan Perseroan, company in and out of court regarding all matters
serta mewakili perseroan di dalam dan di luar and events, with limitations as regulated in laws and
pengadilan tentang segala hal dan segala kejadian, regulations, the Articles of Association, and/or the
dengan pembatasan-pembatasan sebagaimana resolutions of the General Meeting of Shareholders.
diatur dalam peraturan perundang-undangan,
Anggaran Dasar dan/atau Keputusan RUPS.
Kewajiban Direksi Directors’ Obligations
Board Manual telah mengatur bahwa Direksi The Board Manual has stipulated that the Board of
berkewajiban untuk: Directors is obligated to:
1. Mengusahakan dan menjamin terlaksananya usaha 1. Endeavor and ensure the implementation of the
dan kegiatan Perseroan sesuai dengan maksud dan Company’s business and activities in accordance
tujuan serta kegiatan usahanya; with its purposes and objectives;
2. Menyiapkan pada waktunya Rencana Jangka 2. Timely prepare the Long-Term Plan of the Company
Panjang Perseroan (RJPP), Rencana Kerja dan (RJPP), the Company’s Work Plan and Budget
Anggaran Perseroan (RKAP) dan rencana kerja (RKAP), and other work plans and their changes to
lainnya serta perubahannya untuk disampaikan be submitted to the Board of Commissioners and
kepada Dewan Komisaris dan mendapatkan obtain approval from the Board of Commissioners;
persetujuan Dewan Komisaris; 3. Prepare the Shareholders List, Special List, Minutes
3. Membuat Daftar Pemegang Saham, Daftar Khusus, of the General Meeting of Shareholders (RUPS), and
Risalah RUPS dan Risalah Rapat Direksi; Minutes of Board of Directors meetings;
4. Membuat Laporan Tahunan yang antara lain 4. Prepare an Annual Report, which includes the
berisi Laporan Keuangan, sebagai wujud Financial Report, as a form of accountability for the
pertanggungjawaban pengurusan Perseroan, management of the Company, and the Company’s
serta dokumen keuangan Perseroan sebagaimana financial documents as referred to in the Company’s
dimaksud dalam Undang-undang tentang Law on Corporate Documents;
Dokumen Perusahaan; 5. Prepare Financial Statements based on Financial
5. Menyusun Laporan Keuangan berdasarkan Standar Accounting Standards and submit them to the
Akuntansi Keuangan dan menyerahkan kepada Public Accountant for audit;
Akuntan Publik untuk diaudit; 6. Submit the Annual Report after it has been reviewed
6. Menyampaikan Laporan Tahunan setelah ditelaah by the Board of Commissioners within a maximum
oleh Dewan Komisaris dalam jangka waktu paling period of 5 (five) months after the end of the
lambat 5 (lima) bulan setelah tahun buku Perseroan Company’s fiscal year to the General Meeting of
berakhir kepada RUPS untuk disetujui dan disahkan; Shareholders for approval and ratification;
7. Memberikan penjelasan kepada RUPS mengenai 7. Provide explanations to the General Meeting of
Laporan Tahunan; Shareholders regarding the Annual Report;
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Tata Kelola Perusahaan
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8. Menyampaikan Neraca dan Laporan Laba Rugi yang 8. Submit the Balance Sheet and Profit and Loss
telah disahkan oleh RUPS kepada Menteri yang Statement that have been approved by the General
membidangi Hukum sesuai dengan ketentuan Meeting of Shareholders to the Minister responsible
peraturan perundang- undangan; for Legal Affairs in accordance with the provisions of
9. Menyusun laporan lainnya yang diwajibkan oleh the applicable laws and regulations;
ketentuan peraturan perundang- undangan; 9. Prepare other reports required by the applicable
10. Memelihara Daftar Pemegang Saham, Daftar laws and regulations;
Khusus, Risalah RUPS, Risalah Rapat Dewan 10. Maintain the Shareholders List, Special List, Minutes
Komisaris dan Risalah Rapat Direksi, Laporan of the General Meeting of Shareholders, Minutes of
Tahunan dan dokumen keuangan perseroan dan the Board of Commissioners meetings, Minutes of
dokumen Perseroan lainnya; Board of Directors meetings, Annual Reports, and
11. Menyimpan di tempat kedudukan Perseroan: Daftar other Company documents;
Pemegang Saham, Daftar Khusus, Risalah RUPS, 11. Keep at the Company’s registered office: the
Risalah Rapat Dewan Komisaris dan Risalah Rapat Shareholders List, Special List, Minutes of the
Direksi, Laporan Tahunan serta dokumen keuangan General Meeting of Shareholders, Minutes of the
perseroan dan dokumen Perseroan lainnya; Board of Commissioners meetings, Minutes of
12. Mengadakan dan memelihara pembukuan dan Board of Directors meetings, Annual Reports, and
administrasi Perseroan sesuai dengan kelaziman the Company’s financial documents and other
yang berlaku bagi suatu Perseroan; Company documents;
13. Menyusun sistem akuntansi sesuai dengan Standar 12. Establish and maintain the Company’s books and
Akuntansi Keuangan dan berdasarkan prinsip- administration in accordance with the prevailing
prinsip pengendalian intern, terutama fungsi customs for a company;
pengurusan, pencatatan, penyimpanan, dan 13. Develop an accounting system in accordance with
pengawasan; Financial Accounting Standards and based on
14. Memberikan laporan berkala menurut cara dan internal control principles, especially management,
waktu sesuai dengan ketentuan yang berlaku, recording, storage, and supervision functions;
serta laporan lainnya setiap kali diminta oleh 14. Provide periodic reports in the manner and time
Dewan Komisaris dan/atau Pemegang Saham Seri as required by the applicable provisions, and
A Dwiwarna dengan memperhatikan peraturan other reports whenever requested by the Board
perundang- undangan khususnya peraturan di of Commissioners and/or the Dual-Colored Class A
bidang Pasar Modal berlaku; Shareholders, taking into account the special laws
15. Menyiapkan susunan organisasi Perseroan lengkap and regulations, especially regulations in the Capital
dengan perincian dan tugasnya; Market sector;
16. Memberikan penjelasan tentang segala hal yang 15. Prepare the complete organizational structure of
ditanyakan atau yang diminta anggota Dewan the Company with details and its tasks;
Komisaris dan/atau Pemegang Saham Seri A 16. Provide explanations on all matters requested or
Dwiwarna, dengan memperhatikan peraturan required by members of the Board of Commissioners
perundang-undangan khususnya peraturan di and/or the Dual-Colored Class A Shareholders, taking
bidang Pasar Modal yang berlaku; into account the specific laws and regulations,
17. Menjalankan kewajiban lainnya sesuai dengan especially regulations in the Capital Market sector;
ketentuan yang diatur dalam Anggaran Dasar ini 17. Fulfill other obligations as stipulated in these Articles
dan yang ditetapkan oleh RUPS; of Association and determined by the General
18. Dalam melaksanakan tugasnya, Direksi wajib Meeting of Shareholders;
mencurahkan tenaga, pikiran, perhatian, dan 18. In carrying out their duties, the Directors must devote
pengabdiannya secara penuh pada tugas, kewajiban their full energy, mind, attention, and dedication
dan pencapaian tujuan Perseroan; to the tasks, obligations, and achievement of the
19. Dalam melaksanakan tugasnya, anggota Direksi Company’s objectives;
harus mematuhi Anggaran Dasar ini dan 19. In carrying out their duties, Directors must comply
peraturan perundang-undangan serta wajib with these Articles of Association and the laws
melaksanakan prinsip-prinsip profesionalisme, and regulations and must adhere to the principles
efisiensi, transparansi, kemandirian, akuntabilitas, of professionalism, efficiency, transparency,
pertanggungjawaban, serta kewajaran; independence, accountability, responsibility, and
reasonableness;
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20. Setiap anggota Direksi wajib melaksanakan 20. Each Director must perform their duties and
tugas dan tanggung jawab dengan itikad baik, responsibilities with good faith, full responsibility,
penuh tanggung jawab dan kehati-hatian untuk and prudence for the benefit and efforts of the
kepentingan dan usaha Perseroan dengan Company while adhering to the applicable laws and
mengindahkan perundang-undangan yang regulations;
berlaku; 21. Each Director is fully responsible jointly for losses
21. Setiap anggota Direksi bertanggung jawab penuh caused by errors or omissions of Directors in carrying
secara renteng atas kerugian yang disebabkan oleh out their duties;
kesalahan atau kelalaian anggota Direksi dalam 22. Directors cannot be held liable for Company losses if
menjalankan tugasnya; they can prove that:
22. Anggota Direksi tidak dapat dipertanggungjawabkan a. The losses are not due to their errors or omissions;
atas kerugian Perseroan apabila dapat b. They have managed with good faith and
membuktikan: prudence for the benefit and in accordance with
a. Kerugian tersebut bukan karena kesalahan atau the purposes and objectives of the Company;
kelalaiannya; c. They do not have any direct or indirect conflicts
b. Telah melakukan pengurusan dengan itikad of interest regarding management actions that
baik dan kehati-hatian untuk kepentingan dan cause losses; and
sesuai dengan maksud dan tujuan Perseroan; d. They have taken action to prevent the occurrence
c. Tidak mempunyai benturan kepentingan baik or continuation of such losses.
langsung maupun tidak langsung atas tindakan 23. Directors must report to the Company regarding
pengurusan yang mengakibatkan kerugian; their ownership of shares and/or their family’s
dan ownership in the respective Company and other
d. Telah mengambil tindakan untuk mencegah Companies, including any changes;
timbul atau berlanjutnya kerugian tersebut. 24. Directors, in every decision/action, must consider
23. Wajib melaporkan kepada Perseroan mengenai business risks;
kepemilikan sahamnya dan/atau keluarganya pada 25. Develop and implement an integrated corporate
Perseroan yang bersangkutan dan Perusahaan lain, risk management program as part of the
termasuk setiap perubahannya; implementation of GCG programs;
24. Direksi, dalam setiap pengambilan keputusan/ 26. Present the risk management profile report and
tindakan, harus mempertimbangkan risiko usaha; its handling together with the Company’s periodic
25. Membangun dan melaksanakan program reports;
manajemen risiko korporasi secara terpadu yang 27. Establish an effective internal control system to
merupakan bagian dari pelaksanaan program GCG; secure the Company’s investments and assets;
26. Menyampaikan laporan profil manajemen risiko
dan penanganannya bersamaan dengan laporan 28. Develop provisions regulating the reporting
berkala Perseroan; mechanism for allegations of irregularities in the
27. Menetapkan suatu sistem pengendalian intern Company;
yang efektif untuk mengamankan investasi dan 29. Conduct internal oversight, done by establishing
aset Perseroan; an Internal Oversight Unit and creating an Internal
28. Menyusun ketentuan yang mengatur mekanisme Oversight Charter, and periodically submit reports
pelaporan atas dugaan penyimpangan pada on the implementation of internal oversight
Perseroan; functions to the Board of Commissioners;
29. Menyelenggarakan pengawasan intern, yang 30. Maintain and evaluate the quality of the internal
dilakukan dengan membentuk Satuan Pengawasan oversight function in the Company;
Intern dan membuat Piagam Pengawasan Intern, 31. Maintain and evaluate the quality of the
serta menyampaikan laporan pelaksanaan fungsi Information Technology governance function in
pengawasan intern secara periodik kepada Dewan the Company, and periodically submit reports on
Komisaris; the implementation of Information Technology
30. Menjaga dan mengevaluasi kualitas fungsi governance to the Board of Commissioners;
pengawasan intern di Perseroan;
31. Menjaga dan mengevaluasi kualitas fungsi tata
kelola Teknologi Informasi di Perseroan, serta
menyampaikan laporan pelaksanaan tata kelola
Teknologi Informasi secara periodik kepada Dewan
Komisaris;
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32. Memastikan bahwa aset dan lokasi usaha serta 32. Ensure that the Company’s assets, business
fasilitas Perseroan lainnya, memenuhi peraturan locations, and other facilities comply with the laws
perundang-undangan berkenaan dengan and regulations regarding occupational health and
kesehatan dan keselamatan kerja serta pelestarian safety and environmental preservation;
lingkungan; 33. The Directors are responsible for hiring employees,
33. Direksi mempekerjakan karyawan, serta determining salaries, providing training, setting
menetapkan besarnya gaji, memberikan pelatihan, career paths, and determining other job
menetapkan jenjang karier, serta menentukan requirements, regardless of ethnic background,
persyaratan kerja lainnya, tanpa memperhatikan religion, gender, age, physical disabilities, or other
latar belakang etnik, agama, jenis kelamin, usia, special conditions protected by laws and regulations;
cacat tubuh yang dipunyai seseorang, atau keadaan 34. Provide a work environment free from any form of
khusus lainnya yang dilindungi oleh peraturan pressure that may arise from differences in character,
perundang-undangan; personal circumstances, and cultural backgrounds;
34. Menyediakan lingkungan kerja yang bebas dari 35. Sign Integrity Pacts for transactional actions requiring
segala bentuk tekanan yang mungkin timbul approval from the Board of Commissioners, and/or
akibat perbedaan watak, keadaan pribadi, dan latar the General Meeting of Shareholders/Minister;
belakang kebudayaan seseorang; 36. Disclose all conflicts of interest faced or potentially
35. Menandatangani Pakta Integritas untuk tindakan faced or anything that may hinder Directors from
transaksional yang memerlukan persetujuan Dewan acting independently, periodically in the annual
Komisaris, dan/atau RUPS/Menteri; report and in the conflict of interest statement;
36. Mengungkapkan seluruh benturan kepentingan 37. The Directors must ensure that the management
yang sedang dihadapi maupun yang berpotensi and utilization of assets, locations, and other
menjadi benturan kepentingan atau segala facilities of the Company comply with the laws and
sesuatu yang dapat menghambat anggota Direksi regulations regarding environmental health and
untuk bertindak independen yang dilakukan safety;
secara periodik dalam laporan tahunan dan dalam 38. The Directors must organize and keep Company
pernyataan mengenai benturan kepentingan; Documents including but not limited to the
37. Direksi wajib memastikan bahwa pengelolaan dan Shareholders List, Special List, Board of Directors
pemanfaatan aset, lokasi serta fasilitas Perseroan meeting minutes, Board of Commissioners meeting
lainnya memenuhi peraturan perundang-undangan minutes, General Meeting of Shareholders minutes,
yang berlaku berkenaan dengan pelestarian in accordance with the provisions of the applicable
lingkungan kesehatan dan keselamatan kerja; laws and regulations;
38. Direksi wajib menyelenggarakan dan menyimpan 39. In addition to the obligations of the Directors as listed
Dokumen Perusahaan termasuk tetapi tidak above, there are other obligations to be fulfilled by
terbatas pada Daftar Pemegang Saham, Daftar the Directors, both in the form of Corporate Action
Khusus, risalah rapat Direksi, rapat Dewan Komisaris and obligations to be carried out after obtaining
dan RUPS sesuai ketentuan peraturan perundang- approval from the Board of Commissioners or the
undangan yang berlaku; General Meeting of Shareholders, as listed in the
39. Di samping kewajiban-kewajiban Direksi annexes.
sebagaimana tercantum dalam di atas, maka
terdapat kewajiban-kewajiban lain yang harus
dilaksanakan oleh Direksi baik yang bersifat
Corporate Action maupun kewajiban-kewajiban
yang harus dilakukan setelah mendapat persetujuan
Dewan Komisaris atau RUPS, sebagaimana
tercantum dalam lampiran.
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Etika Jabatan Direksi Directors’ Position Ethics
Dalam melaksanakan fungsi dan tugasnya, Direksi harus In carrying out its functions and duties, the Board of
selalu berpedoman pada etika jabatan. Etika jabatan Directors must always adhere to ethical standards. The
Direksi sesuai dengan ketentuan yang diatur dalam ethical standards of the Board of Directors as stipulated
Board Manual adalah sebagai berikut: in the Board Manual are as follows:
1. Etika Berkaitan dengan Keteladanan 1. Ethics Related to Exemplarit
Direksi harus mendorong terciptanya perilaku The Directors must encourage the creation of
etis dan menjadikan dirinya sebagai teladan (role ethical behavior and serve as exemplary role models
model) yang baik bagi Direksi dan seluruh karyawan for the Board of Directors and all employees of the
Perseroan. Company.
2. Etika Berkaitan Dengan Kepatuhan Terhadap 2. Ethics Related to Compliance with Laws and
Peraturan Perundang-Undangan Regulations
Direksi wajib mematuhi peraturan perundang- The Directors are required to comply with applicable
undangan yang berlaku, Anggaran Dasar dan laws and regulations, the Articles of Association, the
Good Corporate Governance (GCG) Manual, Good Corporate Governance (GCG) Manual, and the
serta kebijakan- kebijakan Perseroan yang telah Company’s established policies.
ditetapkan.
3. Ethics Related to Transparency and Information
3. Etika Berkaitan dengan Keterbukaan dan Confidentiality
Kerahasiaan Informasi The Directors must disclose information in
Direksi harus mengungkapkan informasi sesuai accordance with applicable laws and regulations
dengan ketentuan peraturan perundang-undangan and always maintain the confidentiality of Company
yang berlaku dan selalu menjaga kerahasiaan information entrusted to them as stipulated by
informasi- informasi Perseroan yang bersifat rahasia the applicable laws and regulations and Company
yang dipercayakan kepadanya sesuai ketentuan policies.
peraturan perundang-undangan yang berlaku serta
kebijakan Perseroan. 4. Ethics Related to Company Opportunities and
Personal Gain
4. Etika Berkaitan dengan Peluang Perseroan dan Directors are not allowed to:
Keuntungan Pribadi a. Abuse authority and gain personal benefits,
Direksi tidak diperbolehkan untuk: either directly or indirectly, for personal interests,
a. Menyalahgunakan wewenang dan mengambil family members, or other parties.
keuntungan baik langsung maupun tidak b. Use Company assets, Company information, or
langsung untuk kepentingan pribadi, anggota their position as Directors for personal or other
keluarga maupun kepentingan pihak-pihak interests, contrary to the provisions of laws and
lainnya. regulations and Company policies.
b. Menggunakan aset Perseroan, informasi c. Obtain personal benefits from Company
Perseroan atau jabatannya selaku anggota activities, other than salaries and benefits
Direksi untuk kepentingan pribadi ataupun received as Company Directors, as determined
orang lain, yang bertentangan dengan by the General Meeting of Shareholders or
ketentuan peraturan perundang-undangan applicable laws and regulations.
serta kebijakan Perseroan yang berlaku.
c. Mengambil keuntungan pribadi dari kegiatan
Perseroan, selain gaji dan fasilitas yang
diterimanya sebagai anggota Direksi Perseroan,
yang ditentukan oleh RUPS atau ketentuan
peraturan perundang-undangan yang berlaku.
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5. Etika Berkaitan dengan Gratifikasi 5. Ethics Related to Gratification
a. Tidak akan meminta atau menerima uang atau a. They will not request or accept money or any
barang apa pun yang berhubungan dengan items related to their job, duties, positions, or in
pekerjaan, tugas, kedudukan dan jabatan atau conflict with their duties and obligations in any
yang berlawanan dengan tugas dan kewajiban way (Gratification).
jabatan baik secara langsung maupun tidak b. Report any acceptance of Gratification to the
langsung dari siapa pun dan dengan cara apa Company’s Gratification Control Unit (Risk
pun (Gratifikasi). Management & Compliance Department).
b. Melaporkan setiap penerimaan Gratifikasi
kepada Unit Pengendalian Gratifikasi Perseroan 6. Ethics Related to Conflict of Interest
(Risk Management & Compliance Department). a. They should not have financial relationships,
share ownership, and/or family relationships up
6. Etika Berkaitan dengan Benturan Kepentingan to the third degree, both in the direct line and
a. Tidak memiliki hubungan keuangan, sideways, including relationships arising from
kepemilikan saham dan/atau hubungan marriage with fellow Directors and/or Company
keluarga sampai derajat ketiga baik menurut Directors, enabling the Board of Commissioners
garis lurus maupun garis ke samping termasuk to carry out its duties independently.
hubungan yang timbul karena perkawinan b. They should not hold concurrent positions as
dengan sesama anggota Direksi dan/atau Directors in State-Owned Enterprises, Regional-
anggota Direksi Perseroan, sehingga Dewan Owned Enterprises, Private Enterprises, and/
Komisar akan dapat melaksanakan tugas secara or other positions that may create conflicts of
independen. interest.
b. Tidak memangku jabatan rangkap sebagai c. Directors with potential conflicts of interest
anggota Direksi pada Perusahaan BUMN, should not participate in the decision-making
BUMD, Badan Usaha Milik Swasta dan/atau process.
jabatan lainnya yang dapat menimbulkan d. Every Director is required to report any potential
benturan kepentingan. or actual conflicts of interest.
c. Direksi yang memiliki potensi benturan
kepentingan tidak boleh melibatkan diri dalam 7. Ethics Related to Political Activities
proses pengambilan keputusan. a. They should not actively engage/be a member of
d. Setiap Direksi wajib melaporkan setiap potensi political parties and/or candidates for legislative
maupun terjadinya benturan kepentingan. positions and/or executive members.
b. They must be willing to resign from the Company
7. Etika Berkaitan dengan Aktivitas Politik if they become members of political parties and/
a. Tidak terlibat aktif/menjadi anggota partai or candidates for legislative positions and/or
politik dan/atau calon anggota legislatif dan/ candidates for Regional Head/Deputy Regional
atau anggota eksekutif. Head.
b. Bersedia mengundurkan diri dari Perseroan
jika menjadi anggota partai politik dan/atau 8. Ethics Related to Reporting Wealth Report
calon anggota legislatif dan/atau calon Kepala (LHKPN)
Daerah/Wakil Kepala Daerah. a. Each member of the Board of Directors is
required to submit a Wealth Report (LHKPN) at:
8. Etika Berkaitan dengan Pelaporan LHKPN i. Appointment as a member of the Board of
a. Setiap anggota Direksi diwajibkan untuk Directors for the first time;
menyampaikan LHKPN (Laporan Harta ii. The end of the term as a member of the
Kekayaan Penyelenggara Negara) yaitu pada Board of Directors.
saat:
i. Pengangkatan sebagai anggota Direksi
pada saat pertama kali;
ii. Berakhirnya masa jabatan sebagai anggota
Direksi.
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b. Penyampaian LHKPN sebagaimana dimaksud b. The submission of the Wealth Report as referred
pada huruf (a) disampaikan dalam jangka waktu to in point (a) must be made within a maximum
paling lambat 3 (tiga) bulan terhitung sejak saat period of 3 (three) months from the date of the
pengangkatan pertama/berakhirnya jabatan first appointment/termination of the term as a
sebagai anggota Direksi. member of the Board of Directors.
c. Penyampaian LHKPN anggota Direksi selama c. The submission of the Wealth Report by
menjabat dilakukan secara periodik setiap 1 Directors during their tenure shall be made
(satu) tahun sekali atas harta kekayaan yang periodically every 1 (one) year for the wealth
diperoleh sejak tanggal 1 Januari sampai dengan acquired from January 1 to December 31.
tanggal 31 Desember. d. The submission of the Wealth Report as referred
d. Penyampaian LHKPN sebagaimana dimaksud to in point (c) must be made no later than March
pada huruf (c) disampaikan dalam jangka 31 of the following year.
waktu paling lambat tanggal 31 Maret tahun e. The submission of the Wealth Report is carried
berikutnya. out through the e-LHKPN Application at
e. Penyampaian LHKPN dilakukan melalui Aplikasi the address www.elhkpn.kpk.go.id by first
e-LHKPN pada alamat www.elhkpn.kpk.go.id submitting the e-filling account registration
dengan terlebih dahulu menyerahkan formulir form to the Risk Management & Compliance
pendaftaran akun e-filling ke Risk Management Department.
& Compliance Department.
9. Ethics After the End of the Term of Office
9. Etika Setelah Berakhirnya Masa Jabatan Direksi Directors who are no longer in office must:
Anggota Direksi yang tidak lagi menjabat wajib a. Return all documentation related to their
untuk: previous position to the Company within 30
a. Mengembalikan seluruh dokumentasi yang (thirty) calendar days.
berhubungan dengan jabatan yang diemban b. If the relevant Director passes away while in
sebelumnya kepada Perseroan selambat- office, the heirs of that Director must return
lambatnya 30 (tiga puluh) hari kalender. the documentation in accordance with the
b. Apabila anggota Direksi yang bersangkutan aforementioned point (a).
meninggal dunia sewaktu menjabat, maka
ahli waris anggota Direksi tersebut wajib
mengembalikan dokumentasi sesuai dengan
butir a tersebut di atas.
Regarding violations of ethics committed by each
Terhadap penyimpangan etika yang dilakukan member of the Board of Directors, they are treated
oleh masing-masing anggota Direksi diperlakukan similarly to violations of the Code of Conduct.
sama dengan penyimpangan terhadap Pedoman
Perilaku (Code of Conduct).
Rangkap Jabatan Direksi Concurrent Board of Directors Position
Berdasarkan Board Manual Dewan Komisaris dan Based on Board Manual No. 297/DU-KS/2020, Directors
Direksi No. 297/DU-KS/2020, Anggota Direksi dilarang are prohibited from holding concurrent positions as
memangku jabatan rangkap sebagaimana tersebut di outlined below:
bawah ini:
1. Anggota Direksi pada Badan Usaha Milik Negara, 1. Directors in State-Owned Enterprises, Regional-
Badan Usaha Milik Daerah, Badan Usaha Milik Owned Enterprises, Private Enterprises;
Swasta; 2. Members of the Board of Commissioners/
2. Anggota Dewan Komisaris/Dewan Pengawas pada Supervisory Board in State-Owned Enterprises;
Badan Usaha Milik Negara; 3. Other structural and functional positions in central
3. Jabatan Struktural dan fungsional lainnya pada and/or regional government agencies/institutions;
instansi/lembaga pemerintah pusat dan/atau 4. Officials of political parties, members of the House of
daerah; Representatives, Regional Representatives Council,
4. Pengurus partai politik, anggota DPR, DPD, DPRD Provincial and District/City Regional People’s
Provinsi dan DPRD Kota/Kabupaten dan/atau Kepala Representative Councils, and/or Regional Head/
Daerah/Wakil Kepala Daerah; Deputy Regional Head;
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5. Menjadi calon/anggota DPR, DPD, DPRD Provinsi 5. Candidates/members of the House of
dan DPRD Kota/Kabupaten dan/atau calon Kepala Representatives, Regional Representatives Council,
Daerah/Wakil Kepala Daerah; Provincial and District/City Regional People’s
6. Jabatan lainnya yang dapat menimbulkan benturan Representative Councils, and/or candidates for
kepentingan; Regional Head/Deputy Regional Head;
7. Jabatan lainnya sesuai dengan ketentuan dalam 6. Other positions that may create conflicts of interest;
peraturan perundang-undangan. 7. Other positions as stipulated in laws and regulations.
Untuk perangkapan jabatan Direksi yang tidak Approval from the Board of Commissioners is required
termasuk dalam ketentuan tersebut di atas diperlukan for Directors to hold concurrent positions not covered by
persetujuan dari Dewan Komisaris. the above provisions.
Informasi tentang rangkap jabatan Dewan Komisaris Information about concurrent positions of the Board
telah diuraikan dengan rinci pada Bab Profil Perusahaan, of Commissioners has been detailed in the Company
Subbab Profil Direksi. Profile section, Subsection Board Profile.
Komposisi dan Masa Jabatan Direksi Composition and Term of Office of
Directors
Anggota Direksi diangkat untuk jangka waktu terhitung Directors are appointed for a term starting from the date
sejak tanggal yang ditetapkan oleh RUPS yang determined by the General Meeting of Shareholders
mengangkatnya dan berakhir pada penutupan RUPST (GMS) that appointed them and ending at the closing
yang ke 5 (lima) setelah tanggal pengangkatannya, of the fifth Annual GMS after their appointment
dengan syarat tidak boleh melebihi jangka waktu 5 (lima) date, provided that it does not exceed 5 (five) years,
tahun, dengan memperhatikan peraturan perundang- in accordance with regulations in the Capital Market
undangan di bidang Pasar Modal, namun dengan sector, but without prejudice to the right of the GMS
tidak mengurangi hak dari RUPS untuk sewaktu-waktu to terminate Directors before the end of their term.
dapat memberhentikan para anggota Direksi sebelum Furthermore, after their term ends, Directors may be
masa jabatannya berakhir. Selanjutnya setelah masa reappointed by the GMS for 1 (one) term.
jabatannya berakhir, anggota Direksi dapat diangkat
kembali oleh RUPS untuk 1 (satu) kali masa jabatan.
Nominasi anggota Direksi Perseroan dilaksanakan The nomination of Company Directors is conducted
dengan mempertimbangkan latar belakang pendidikan considering their educational background and
dan pengalaman karier profesional masing-masing. professional career experience. The nomination policy
Kebijakan nominasi Direksi merupakan kewenangan for Directors is under the authority of the Series A Dual-
Pemegang Saham Seri A Dwiwarna. Colored Shareholders.
Saat ini, Komposisi Direksi Perseroan berjumlah 6 Currently, the composition of the Company’s Board of
(enam) orang, yang terdiri dari 1 (satu) Direktur Utama, Directors consists of 6 (six) individuals, comprising 1 (one)
dan 5 (lima) Direktur lainnya. President Director and 5 (five) other Directors.
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Perubahan Komposisi Direksi Changes in the Composition of the Board
of Directors
Sampai dengan 31 Desember 2023 terdapat perubahan Until December 31, 2023, there were changes in the
komposisi Direksi, dengan kronologis sebagai berikut: composition of the Board of Directors, with the following
chronology:
PERUBAHAN SUSUNAN ANGGOTA DIREKSI YANG SEMULA
Changes in the composition of the original Board of Directors
Nama Direksi Sebelumnya Jabatan Periode Jabatan
Name of Previous Directors Position Period of Office
Purwono Widodo Direktur Utama 2023 - 2028
President Director
Sriyani Puspa Kinasih Direktur SDM 2023 - 2028
Human Capital Director
Tardi Direktur Keuangan & Manajemen Risiko 2023 - 2028
Director of Finance & Risk Management
Melati Sarnita Direktur Komersial 2019 – 2024
Commercial Director
Djoko Muljono Direktur Infrastruktur & Penunjang Bisnis 2019 - 2024
Director of Infrastructure & Business Support
Agus Nizar Vidiansyah Direktur Pengembangan Bisnis & Portofolio 2023 - 2028
Director of Business Development & Portfolio
Sesuai hasil keputusan Rapat Umum Pemegang Saham In accordance with the resolution of the Company's
Tahunan Perseroan tanggal 31 Juli 2023, susunan Annual General Meeting of Shareholders on July 31, 2023,
anggota Direksi berubah menjadi: the composition of the Board of Directors changed to:
Nama Direksi saat ini Jabatan Periode Jabatan
Name of current Directors Position Period of Office
Purwono Widodo Direktur Utama 2023 - 2028
President Director
Sriyani Puspa Kinasih Direktur SDM 2023 - 2028
Human Capital Director
Tardi Direktur Keuangan & Manajemen Risiko 2023 - 2028
Director of Finance & Risk Management
Muhamad Akbar Direktur Komersial 2023 - 2028
Commercial Director
Djoko Muljono Direktur Infrastruktur & Penunjang Bisnis 2019 - 2024
Director of Infrastructure & Business Support
Agus Nizar Vidiansyah Direktur Pengembangan Bisnis & Portofolio 2023 - 2028
Director of Business Development & Portfolio
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RAPAT DIREKSI BOARD OF DIRECTORS MEETING
Kebijakan Rapat Meeting Policy
Direksi wajib menyelenggarakan rapat internal secara The Board of Directors is obligated to hold internal
berkala paling kurang 1 (satu) kali dalam setiap bulan, meetings regularly, at least once a month, or at any
atau setiap waktu apabila dipandang perlu oleh seorang time deemed necessary by one or more members of
atau lebih anggota Direksi dan atas permintaan tertulis the Board of Directors and upon written request from
dari seorang atau lebih anggota Dewan Komisaris. one or more members of the Board of Commissioners.
Ketentuan ini telah diatur dalam Board Manual Dewan This provision has been stipulated in the Board Manual
Komisaris dan Direksi No. 297/DU-KS/2020. of the Board of Commissioners and Directors No. 297/
DU-KS/2020.
Dalam Rapat Direksi, pengambilan keputusan During Board meetings, decisions are made based
didasarkan pada proses musyawarah mufakat. Namun, on a consensus decision-making process. However,
pada pelaksanaannya, jika musyawarah mufakat tidak in practice, if consensus cannot be reached, decisions
tercapai, maka pengambilan keputusan dilakukan are made by majority vote. All decisions made during
berdasarkan suara terbanyak. Semua keputusan yang Board meetings are binding. Additionally, the Board of
dihasilkan dalam rapat Direksi memiliki sifat mengikat. Directors has the authority to make decisions without
Selain itu, Direksi juga memiliki kewenangan untuk holding a Board meeting, provided that such decisions
mengambil keputusan tanpa perlu mengadakan have obtained written approval and signatures from all
Rapat Direksi, dengan syarat keputusan tersebut telah members of the Board of Directors.
memperoleh persetujuan tertulis dan tanda tangan dari
seluruh anggota Direksi.
Frekuensi Rapat dan Tingkat Kehadiran Meeting Frequency and Attendance Rate
Pada tahun 2023, rapat Direksi telah diselenggarakan In 2023, Board meetings were held 51 (fifty-one) times.
sebanyak 51 (lima puluh satu) kali. Informasi tingkat Detailed information on attendance rates is provided in
kehadiran dijelaskan lebih rinci pada tabel berikut ini: the following table:
Jumlah Jumlah Tingkat
Periode
Nama Jabatan Rapat Kehadiran* Kehadiran
Menjabat
Name Position Number of Total Attendance
Period of Service
Meetings Attendance* Rate
Silmy Karim Direktur Utama 1 Januari – 18 Januari 3 1 33%
President Director January 1 – January 18
Rahmat Hidayat Direktur Sumber Daya Manusia 1 Januari – 18 Januari 3 3 100%
Human Capital Director January 1 – January 18
Tardi Direktur Keuangan 1 Januari – 18 Januari 3 1 33%
Director of Finance January 1 – January 18
Direktur Keuangan dan 18 Januari – 31 Desember 48 45 94%
Manajemen Risiko January 18 – December 31
Director of Finance and Risk
Management
Muhamad Akbar Direktur Komersial 31 Juli – 31 Desember 22 22 100%
Commercial Director July 31 – December 31
Melati Sarnita Direktur Komersial 1 Januari – 31 Juli 2023 29 24 83%
Commercial Director January 1 – July 31, 2023
Djoko Muljono Direktur Produksi 1 Januari – 18 Januari 3 3 100%
Director of Production January 1 – January 18
Direktur Infrastruktur 18 Januari – 31 Desember 48 47 98%
dan Penunjang Bisnis January 18 – December 31
Director of Infrastructure and
Business Support
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Jumlah Jumlah Tingkat
Periode
Nama Jabatan Rapat Kehadiran* Kehadiran
Menjabat
Name Position Number of Total Attendance
Period of Service
Meetings Attendance* Rate
Purwono Widodo Direktur Pengembangan 1 Januari – 18 Januari 3 3 100%
Usaha January 1 – January 18
Director of Business
Development
Direktur Utama 18 Januari – 31 Desember 48 43 90%
President Director January 18 – December 31
Sriyani Puspa Kinasih Direktur Sumber Daya Manusia 18 Januari – 31 Desember 48 48 100%
Human Capital Director January 18 – December 31
Agus Nizar Vidiansyah Direktur Pengembangan 18 Januari – 31 Desember 48 46 96%
Bisnis dan Portofolio January 18 – December 31
Development Director
Business and Portfolio
* Ketidakhadiran dikarenakan cuti dan/atau tugas kedinasan
Agenda Rapat Meeting Agenda
Rapat Direksi di tahun 2023 membahas beragam Board meetings in 2023 addressed various agendas,
agenda sebagai berikut: including:
No. Tanggal Rapat Agenda Rapat No. Meeting Date Meeting agenda
1. Selasa, 3 Januari 2023 1. Diskusi strategis Direksi 1. Tuesday, January 3 1. Strategic discussion of the
2. Non-operational follow up 2023 Board of Directors
3. BOD operational highlights 2. Non-operational follow up
3. BOD operational highlights
2. Selasa, 10 Januari 1. Diskusi strategis Direksi
2023 2. Update KBI 2. Tuesday, January 10 1. Strategic discussion of the
3. Non-operational follow up 2023 Board of Directors
4. BOD operational highlights 2. Update KBI
3. Non-operational follow up
3. Selasa, 17 Januari 1. Diskusi strategis Direksi 4. BOD operational highlights
2023 2. Update KBI 3. Tuesday, January 17 1. Strategic discussion of the
3. Non-operational follow up 2023 Board of Directors
4. BOD operational highlights 2. Update KBI
3. Non-operational follow up
4. Rabu, 25 Januari 2023 1. Diskusi strategis Direksi
4. BOD operational highlights
2. Update KBI
3. Non-operational follow up 4. Wednesday, January 1. Strategic discussion of the
4. BOD operational highlights 25 2023 Board of Directors
2. Update KBI
5. Selasa, 31 Januari 1. Diskusi strategis Direksi 3. Non-operational follow up
2023 2. Update KBI 4. BOD operational highlights
3. Non-operational follow up
4. BOD operational highlights 5. Tuesday, January 31 1. Strategic discussion of the
2023 Board of Directors
6. Selasa, 7 Februari 1. Diskusi strategis Direksi 2. Update KBI
2023 2. Update KBI 3. Non-operational follow up
3. Non-operational follow up 4. BOD operational highlights
4. BOD operational highlights 6. Tuesday, February 7 1. trategic discussion of the
2023 Board of Directors
7. Selasa, 14 Februari 1. Diskusi strategis Direksi
2. Update KBI
2023 2. Update KBI
3. Non-operational follow up
3. Non-operational follow up
4. BOD operational highlights
4. BOD operational highlights
7. Tuesday, February 14 1. Strategic discussion of the
8. Selasa, 21 Februari 1. Diskusi strategis Direksi 2023 Board of Directors
2023 2. Update KBI 2. Update KBI
3. Non-operational follow up 3. Non-operational follow up
4. BOD operational highlights 4. BOD operational highlights
9. Selasa, 28 Februari 1. Diskusi strategis Direksi 8. Tuesday, February 21 1. Strategic discussion of the
2023 2. Update KBI 2023 Board of Directors
3. Non-operational follow up 2. Update KBI
4. BOD operational highlights 3. Non-operational follow up
4. BOD operational highlights
9. Tuesday, February 28 1. Strategic discussion of the
2023 Board of Directors
2. Update KBI
3. Non-operational follow up
4. BOD operational highlights
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Tata Kelola Perusahaan
Corporate Governance
No. Tanggal Rapat Agenda Rapat No. Meeting Date Meeting agenda
10. Selasa, 7 Maret 2023 1. Diskusi strategis Direksi 10. Tuesday, March 7 1. Strategic discussion of the
2. Update KBI 2023 Board of Directors
3. Non-operational follow up 2. Update KBI
4. BOD operational highlights 3. Non-operational follow up
4. BOD operational highlights
11. Selasa, 14 Maret 2023 Diskusi strategis Direksi
11. Tuesday, March 14 Directors’ strategic discussions
12. Selasa, 21 Maret 2023 1. Diskusi strategis Direksi 2023
2. Update KSI KBK KBI
3. Non-operational follow up 12. Tuesday, March 21 1. Diskusi strategis Direksi
4. BOD operational highlights 2023 2. Update KSI KBK KBI
3. Non-operational follow up
13. Selasa, 28 Maret 2023 5. Diskusi strategis Direksi 4. BOD operational highlights
6. Update KSI KBK KBI
7. Non-operational follow up 13. Tuesday, March 28 1. Strategic discussion of the
8. BOD operational highlights 2023 Board of Directors
2. Update KSI KBK KBI
14. Selasa, 4 April 2023 1. Diskusi strategis Direksi 3. Non-operational follow-up
2. Update Subholding KSI KBK 4. BOD operational highlights
KBI
3. Non-operational follow up 14. Tuesday, April 4 2023 1. Strategic discussion of the
4. Update temuan LHA BPK Board of Directors
5. BOD operational highlights 2. Update KSI KBK KBI
Subholding
15. Selasa, 11 April 2023 1. Diskusi strategis Direksi 3. Non-operational follow up
2. Update Subholding KSI KBK 4. Update BPK LHA findings
KBI 5. BOD operational highlights
3. Non-operational follow up
4. Update temuan LHA BPK 15. Tuesday, April 11 2023 1. Strategic discussion of the
5. BOD operational highlights Board of Directors
2. Update KSI KBK KBI
16. Selasa, 18 April 2023 1. Diskusi strategis Direksi Subholding
2. Update KSI KBK KBI 3. Non-operational follow up
3. Non-operational follow up 4. Update BPK LHA findings
4. BOD operational highlights 5. BOD operational highlights
17. Selasa, 2 Mei 2023 1. Diskusi strategis Direksi 16. Selasa, 18 April 2023 1. Strategic discussion of the
2. Update KSI KBK KBI Board of Directors
3. Non-operational follow up 2. Update KSI KBK KBI
4. BOD operational highlights 3. Non-operational follow up
4. BOD operational highlights
18. Selasa, 9 Mei 2023 1. Diskusi strategis Direksi
2. Update Subholding KSI KBK 17. Tuesday, May 2, 2023 1. Strategic discussion of the
KBI Board of Directors
3. Non-operational follow up 2. Update KSI KBK KBI
4. BOD operational highlights 3. Non-operational follow up
4. BOD operational highlights
19. Selasa, 16 Mei 2023 1. Diskusi strategis Direksi
2. Update Subholding KSI KBK 18. Tuesday, May 9, 2023 1. Strategic discussion of the
KBI Board of Directors
3. Non-operational follow up 2. Update KSI KBK KBI
4. BOD operational highlights Subholding
3. Non-operational follow up
20. Selasa, 23 Mei 2023 1. Diskusi strategis Direksi 4. BOD operational highlights
2. Update Subholding KSI KBK
KBI 19. Tuesday, May 16 2023 1. Strategic discussion of the
3. Non-operational follow up Board of Directors
4. BOD operational highlights 2. Update KSI KBK KBI
Subholding
21. Selasa, 30 Mei 2023 1. Diskusi strategis Direksi 3. Non-operational follow up
2. Update Subholding KSI KBK 4. BOD operational highlights
KBI
20. Tuesday, May 23, 2023 1. Strategic discussion of the
Board of Directors
2. Update KSI KBK KBI
Subholding
3. Non-operational follow up
4. BOD operational highlights
21. Tuesday, May 30 2023 1. Strategic discussion of the
Board of Directors
2. Update KSI KBK KBI
Subholding
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No. Tanggal Rapat Agenda Rapat No. Meeting Date Meeting agenda
22. Selasa, 6 Juni 2023 1. Diskusi strategis Direksi 22. Tuesday, June 6 2023 1. Strategic discussion of the
2. Update Subholding KSI KBK Board of Directors
KBI 2. Update KSI KBK KBI
Subholding
23. Selasa, 13 Juni 2023 1. Diskusi strategis Direksi
2. Update Subholding KSI KBK 23. Tuesday, June 13 2023 1. Strategic discussion of the
KBI Board of Directors
2. Update KSI KBK KBI
24. Selasa, 20 Juni 2023 1. Diskusi strategis Direksi Subholding
2. Update Subholding KSI KBK
KBI 24. Tuesday, June 20 1. Strategic discussion of the
2023 Board of Directors
25. Selasa, 27 Juni 2023 1. Diskusi strategis Direksi 2. Update KSI KBK KBI
2. Update Subholding KSI KBK Subholding
KBI
25. Tuesday, June 27 1. Strategic discussion of the
26. Selasa, 4 Juli 2023 1. Diskusi strategis Direksi 2023 Board of Directors
2. Update Subholding KSI KBK 2. Update KSI KBK KBI
KBI Subholding
27. Selasa, 11 Juli 2023 1. Diskusi strategis Direksi 26. Tuesday, July 4 2023 1. Strategic discussion of the
2. Update Subholding KSI KBK Board of Directors
KBI 2. Update KSI KBK KBI
Subholding
28. Selasa, 18 Juli 2023 1. Diskusi strategis Direksi
2. Update Subholding KSI KBK 27. Tuesday, July 11 2023 1. Strategic discussion of the
KBI Board of Directors
2. Update KSI KBK KBI
29. Selasa, 25 Juli 2023 1. Diskusi strategis Direksi Subholding
2. Update Subholding KSI KBK
KBI 28. Tuesday, July 18 2023 1. Strategic discussion of the
Board of Directors
30. Selasa, 1 Agustus 1. Diskusi strategis Direksi 2. Update KSI KBK KBI
2023 2. Update Subholding KSI KBK Subholding
KBI
29. Tuesday, July 25 2023 1. Strategic discussion of the
31. Selasa, 8 Agustus 1. Presentasi Surbana Jurong Board of Directors
2023 2. Diskusi strategis Direksi 2. Update KSI KBK KBI
3. Update Subholding KSI KBK Subholding
KBI
30. Tuesday, August 1 1. Strategic discussion of the
32. Selasa, 15 Agustus 1. Diskusi strategis Direksi 2023 Board of Directors
2023 2. Update Subholding KSI KBK 2. Update KSI KBK KBI
KBI Subholding
33. Selasa, 22 Agustus 1. Diskusi strategis Direksi 31. Tuesday, August 8 1. Presentation of Surbana
2023 2. Update Subholding KSI KBK 2023 Jurong
KBI 2. Strategic discussion of the
Board of Directors
34. Selasa, 29 Agustus 1. Diskusi strategis Direksi
3. Update KSI KBK KBI
2023 2. Update Subholding KSI KBK
Subholding
KBI
32. Tuesday, August 15 1. Strategic discussion of the
35. Selasa, 5 September 1. Diskusi strategis Direksi
2023 Board of Directors
2023 2. Update Subholding KSI KBK
2. Update KSI KBK KBI
KBI
Subholding
36. Selasa, 12 September 1. Diskusi strategis Direksi
33. Tuesday, August 22 1. Strategic discussion of the
2023 2. Update Subholding KSI KBK
2023 Board of Directors
KBI
2. Update KSI KBK KBI
3. Pembahasan konsep
Subholding
klasterisasi KSG
34. Tuesday, August 29 1. Strategic discussion of the
37. Selasa, 19 September 1. Diskusi strategis Direksi
2023 Board of Directors
2023 2. Update Subholding KSI KBK
2. Update KSI KBK KBI
KBI
Subholding
35. Tuesday, September 1. Strategic discussion of the
5 2023 Board of Directors
2. Update KSI KBK KBI
Subholding
36. Tuesday, September 1. Strategic discussion of the
12 2023 Board of Directors
2. Update KSI KBK KBI
Subholding
3. Discussion of the concept of
KSG clustering
37. Tuesday, September 1. Strategic discussion of the
19 2023 Board of Directors
2. Update KSI KBK KBI
Subholding
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Corporate Governance
No. Tanggal Rapat Agenda Rapat No. Meeting Date Meeting agenda
38. Selasa, 26 September 1. Diskusi strategis Direksi 38. Tuesday, September 1. Strategic discussion of the
2023 2. Update Subholding KSI KBK 26 2023 Board of Directors
KBI 2. Update KSI KBK KBI
3. Progres MJIS Subholding
3. MJIS Progress
39. Selasa, 3 Oktober 1. Diskusi strategis Direksi
2023 2. Update Subholding KSI KBK 39. Tuesday, October 3, 1. Strategic discussion of the
KBI 2023 Board of Directors
2. Update KSI KBK KBI
40. Selasa, 10 Oktober 1. Diskusi strategis Direksi Subholding
2023 2. Update Subholding KSI KBK
KBI 40. Tuesday, October 10 1. Strategic discussion of the
3. Presentasi materi MJIS 2023 Board of Directors
4. Diskusi SDM 2. Update KSI KBK KBI
Subholding
41. Selasa, 17 Oktober 1. Diskusi strategis Direksi 3. Presentation of MJIS material
2023 2. Update Subholding KSI KBK 4. HR discussion
KBI
41. Tuesday, October 17 1. Strategic discussion of the
42. Selasa, 24 Oktober 1. Diskusi strategis Direksi 2023 Board of Directors
2023 2. Update Subholding KSI KBK 2. Update KSI KBK KBI
KBI Subholding
43. Selasa, 31 Oktober 1. Diskusi strategis Direksi 42. Tuesday, October 24 1. Strategic discussion of the
2023 2. Update Subholding KSI KBK 2023 Board of Directors
KBI 2. Update KSI KBK KBI
Subholding
44. Selasa, 7 November 1. Diskusi strategis Direksi
2023 2. Update Subholding KSI KBK 43. Tuesday, October 31 1. Strategic discussion of the
KBI 2023 Board of Directors
2. Update KSI KBK KBI
45. Selasa, 14 November 1. Diskusi strategis Direksi Subholding
2023 2. Update Subholding KSI KBK
KBI 44. Tuesday, November 1. Strategic discussion of the
3. Roadmap net zero emission 7 2023 Board of Directors
2. Update KSI KBK KBI
46. Selasa, 21 November 1. Diskusi strategis Direksi Subholding
2023 2. Update Subholding KSI KBK
KBI 45. Tuesday, November 1. Strategic discussion of the
14 2023 Board of Directors
47. Selasa, 28 November 1. Diskusi strategis Direksi 2. Update KSI KBK KBI
2023 2. Update Subholding KSI KBK Subholding
KBI 3. Roadmap net zero emissions
48. Selasa, 5 Desember 1. Diskusi strategis Direksi 46. Tuesday, November 1. Strategic discussion of the
2023 2. Update Subholding KSI KBK 21 2023 Board of Directors
KBI 2. Update KSI KBK KBI
Subholding
49. Selasa, 12 Desember 1. Diskusi strategis Direksi
2023 2. Update Subholding KSI KBK 47. Tuesday, November 1. Strategic discussion of the
KBI 28 2023 Board of Directors
2. Update KSI KBK KBI
50. Selasa, 19 Desember 1. Diskusi strategis Direksi
Subholding
2023 2. Update Subholding KSI KBK
KBI 48. Tuesday, December 1. Strategic discussion of the
5 2023 Board of Directors
51. Rabu, 27 Desember 1. Diskusi strategis Direksi
2. Update KSI KBK KBI
2023 2. Update Subholding KSI KBK
Subholding
KBI
49. Tuesday, December 1. Strategic discussion of the
12 2023 Board of Directors
2. Update KSI KBK KBI
Subholding
50. Tuesday, December 1. Strategic discussion of the
19 2023 Board of Directors
2. Update KSI KBK KBI
Subholding
51. Wednesday, 1. Strategic discussion of the
December 27 2023 Board of Directors
2. Update KSI KBK KBI
Subholding
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PROGRAM PENINGKATAN KOMPETENSI BOARD OF DIRECTORS COMPETENCY
DIREKSI IMPROVEMENT PROGRAM
Kebijakan Peningkatan Kompetensi Competency Improvement Policy
Perseroan senantiasa berupaya menjadi fasilitator bagi The company continuously endeavors to facilitate
anggota Direksi untuk meningkatkan kompetensinya. opportunities for Directors to enhance their
Direksi diberikan kesempatan untuk mengikuti competencies. Directors are provided with opportunities
berbagai program pendidikan berkelanjutan yang to participate in various continuous education programs,
dikombinasikan dalam self-study dan keikutsertaan which are a combination of self-study and participation
pada pelatihan, seminar/conference, sosialisasi, in training, seminars/conferences, briefings, workshops,
workshop dan lain-lain. and others.
Peningkatan Kompetensi Direksi Tahun Peningkatan Kompetensi Direksi Tahun
2023 2023
Di tahun 2023, Direksi telah mengikuti beberapa In 2023, the Directors participated in several competency
program peningkatan kompetensi antara lain: enhancement programs, including:
Nama
Anggota Direksi Tanggal Program Peningkatan Kompetensi
Name of Member of the Board of Date Competency Improvement Program
Directors
Sriyani Puspa Kinasih 6 April 2023 Sosialisasi Peraturan Menteri BUMN
April 6, 2023 Socialization of BUMN Ministerial Regulations
20 September 2023 CHRO
September 20, 2023
6-7 November 2023 The 4th Indonesia Human Capital Summit
November 6-7, 2023
21 Desember 2023 Launching Portal Aset BUMN dan Seminar Perlindungan Data
December 21, 2023 Pribadi oleh BUMN
Launching of BUMN Asset Portal and Seminar on Personal Data
Protection by BUMN
Agus Nizar Vidiansyah 27 September 2023 Rapat Koordinasi Fungsi Hukum BUMN Group
September 27, 2023 BUMN Group Legal Function Coordination Meeting
30 November 2023 Seminar Merger dan Akuisisi di BUMN
November 30, 2023 Seminar on Mergers and Acquisitions in BUMN
Djoko Muljono 7-8 September 2023 Indonesia Sustainability Forum 2023
September 7-8, 2023
Program Pengenalan Perseroan bagi Company Introduction Program for
Direksi Directors
Peraturan Menteri BUMN RI No. PER-2/MBU/03/2023 Minister of State-Owned Enterprises Regulation No.
tentang Pedoman Tata Kelola Dan Kegiatan Korporasi PER-2/MBU/03/2023 on Guidelines for Governance
Signifikan Badan Usaha Milik Negara, pasal 43, and Significant Corporate Activities of State-Owned
mengamanatkan bahwa anggota Direksi yang diangkat Enterprises, article 43, mandates that newly appointed
untuk pertama kalinya wajib diberikan program Directors must undergo an introduction program
pengenalan mengenai Perseroan. Hal ini juga telah regarding the Company. This requirement is also
diatur dalam Board Manual. stipulated in the Board Manual.
Program pengenalan Perseroan dapat berupa The Company’s introduction program may include
presentasi, pertemuan, kunjungan ke Perseroan dan presentations, meetings, visits to the Company,
pengkajian dokumen atau program lainnya yang document reviews, or other programs deemed
dianggap sesuai dengan pelaksanaan program tersebut. suitable for the implementation of the program. The
Pelaksanaan program pengenalan Perseroan sangat implementation of the Company introduction program
penting untuk dilaksanakan mengingat perbedaan is crucial considering the diverse backgrounds of the
latar belakang anggota Direksi. Dengan pelaksanaan Directors. It is expected that the implementation of this
program pengenalan ini diharapkan dapat membentuk introduction program will foster a cohesive team.
suatu tim kerja yang solid.
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Tata Kelola Perusahaan
Corporate Governance
Program pengenalan Perseroan meliputi hal-hal The Company’s introduction program includes the
sebagai berikut: following:
a. Pelaksanaan prinsip-prinsip GCG; a. Implementation of GCG principles;
b. Gambaran mengenai Perseroan berkaitan dengan b. Overview of the Company related to its objectives,
tujuan, sifat, dan lingkup kegiatan, kinerja keuangan nature, and scope of activities, financial and
dan operasi, strategi, rencana usaha jangka pendek operational performance, strategies, short-term
dan jangka panjang, posisi kompetitif, risiko dan and long-term business plans, competitive position,
masalah-masalah strategis lainnya; risks, and other strategic issues;
c. Keterangan berkaitan dengan kewenangan yang c. Explanation regarding delegated authorities,
didelegasikan, audit internal dan eksternal, sistem internal and external audits, internal control systems
dan kebijakan pengendalian internal, termasuk and policies, including the Audit Committee;
Komite Audit; d. Description of the duties and responsibilities of the
d. Keterangan mengenai tugas dan tanggung jawab Board of Commissioners and Directors.
Dewan Komisaris dan Direksi.
Pada tahun 2023, Perseroan telah menyelenggarakan In 2023, the Company organized an introduction
program pengenalan bagi anggota Direksi yang baru program for newly appointed Directors.
pertama kali diangkat.
Penilaian Kinerja Komite di Bawah Performance Assessment of Committees
Direksi Under the Board of Directors
Hingga akhir 2023 Perseroan belum memiliki Komite As of the end of 2023, the Company has not established
Penunjang di bawah Direksi. any Support Committees under the Board of Directors.
PENILAIAN KINERJA DEWAN KOMISARIS PERFORMANCE ASSESSMENT OF THE
DAN DIREKSI BOARD OF COMMISSIONERS AND THE
BOARD OF DIRECTORS
Prosedur Pelaksanaan Penilaian Kinerja Prosedur Pelaksanaan Penilaian Kinerja
Untuk memastikan kualitas dan efektivitas pelaksanaan To ensure the quality and effectiveness of the main organs
tugas dan tanggung jawab organ utama Perseroan, of the Company, namely the Board of Commissioners
yaitu Dewan Komisaris dan Direksi, setiap tahun and Directors, the Company conducts performance
Perseroan melaksanakan penilaian kinerja keduanya. assessments annually. This assessment process is based
Proses assessment ini didasarkan pada pencapaian on the achievement of Key Performance Indicators
indikator kinerja (Key Performance Indicators/KPI) dan (KPIs) and Corporate Governance (GCG) assessment
indikator penilaian GCG Perseroan. indicators of the Company.
RUPS memiliki kewajiban untuk menetapkan Indikator The General Meeting of Shareholders (GMS) has the
Pencapaian KPI Dewan Komisaris berdasarkan usulan obligation to establish Key Performance Indicator
yang diajukan oleh Dewan Komisaris. Indikator KPI ini Achievement Indicators for the Board of Commissioners
digunakan sebagai standar evaluasi atas keberhasilan based on proposals submitted by the Board of
pelaksanaan tugas dan tanggung jawab Dewan Commissioners. These KPI indicators are used as
Komisaris dalam pengawasan dan pemberian nasihat, evaluation standards for assessing the success of the
sesuai dengan ketentuan peraturan perundang- Board of Commissioners in supervision and advisory
undangan dan Anggaran Dasar Perseroan No. 107 roles, in accordance with the provisions of laws and
tanggal 29 Juli 2021. regulations and the Company’s Articles of Association
No. 107 on July 29, 2021.
Penilaian kinerja Direksi dilakukan secara self- The performance assessment of the Directors is
assessment yaitu oleh masing-masing anggota Direksi conducted through self-assessment, where each
untuk menilai pelaksanaan kinerja Direksi secara Director evaluates the collective performance of the
kolegial. Board.
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Pihak Penilai dan Kriteria Penilaian Assessors and Assessment Criteria
Pada tahun 2023, kinerja Dewan Komisaris dan Direksi In 2023, the performance of the Company’s Board of
Perseroan dinilai melalui Assessment Implementasi GCG Commissioners and Directors was assessed through the
yang dilaksanakan oleh Badan Pengawasan Keuangan Implementation of GCG Assessment conducted by the
dan Pembangunan (BPKP). Penilaian ini menggunakan Financial and Development Supervisory Agency (BPKP).
kriteria yang telah ditetapkan oleh Kementerian Badan This assessment uses criteria established by the Ministry
Usaha Milik Negara (BUMN) Penilaian ini merupakan of State-Owned Enterprises. This assessment is part of
bagian dari upaya untuk memastikan bahwa Perseroan efforts to ensure that the Company complies with the
mematuhi standar GCG yang telah ditetapkan oleh GCG standards set by the government, and to enhance
pemerintah, serta untuk meningkatkan transparansi, transparency, accountability, and overall company
akuntabilitas, dan kinerja perusahaan secara performance.
keseluruhan.
Hasil Penilaian Kinerja Dewan Komisaris Results of Performance Assessment
dan Direksi Tahun 2023 of the Board of Commissioners and
Directors in 2023
Pada tahun 2023, hasil penilaian kinerja Dewan Komisaris In 2023, the performance assessment of the Board of
dan Direksi dilaksanakan dengan menggunakan dua Commissioners and Directors was carried out using two
kriteria utama, yaitu: main criteria:
1. Pencapaian Key Performance Indicators (KPI); dan 1. Achievement of Key Performance Indicators (KPIs);
2. Indikator Penilaian GCG. and
2. Corporate Governance Assessment Indicators.
Informasi lebih detail terkait hasil assesment tersebut More detailed information regarding the assessment
dijelaskan pada tabel-tabel berikut ini: results is explained in the following tables:
TABEL PENCAPAIAN KPI DEWAN KOMISARIS
Tabel Pencapaian KPI Dewan Komisaris
Program Kerja Periode Satuan Bobot Rencana Realisasi Skor
%
Work program Period Unit Weight Plan Realization Score
I. Aspek Perencanaan
Planning Aspects
1. Menyusun RKA dan KPI Dewan Komisaris. Tahunan Kali 10 1 1 100 10
Prepare RKA and KPI for the Board of Annual
Commissioners.
Sub Total I 10
II. Aspek Pengawasan dan Pengarahan
Supervision and Direction Aspects
1. Memberikan tanggapan, rekomendasi,
persetujuan kepada Pemegang Saham Seri A
Dwiwarna terhadap:
Provide responses, recommendations and
approval to Series A Dwiwarna Shareholders
regarding:
a. Persetujuan RKAP Tahunan Kali 6 1 2 110 6,6
Approval of RKAP Annual
b. Laporan Tahunan Tahunan Kali 6 1 1 100 6,0
Annual Report Annual
c. Kinerja Triwulanan Triwulan Kali 6 3 3 100 6,0
Quarterly Performance Quarterly
2. Memberikan persetujuan atau pendapat atas Tahunan Kali 35 4 8 110 5,5
usulan Direksi yang merupakan wewenang Annual
Dewan Komisaris.
Provide approval or opinion on the Board of
Directors’ proposals which are the authority of the
Board of Commissioners.
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Program Kerja Periode Satuan Bobot Rencana Realisasi Skor
%
Work program Period Unit Weight Plan Realization Score
3. Rapat Dewan Komisaris
Board of Commissioners Meeting
a. Kehadiran Rapat Bulanan % 3 100 91 91 2,7
Meeting attendance Monthly
b. Kehadiran Rapat Bulanan % 3 100 91 91 2,7
Meeting attendance Monthly
4. Memberi nasihat kepada Direksi sesuai bidang Setahun Surat/ 5 6 11 110 5,5
tugas Dewan Komisaris. A year Risalah
Provide advice to the Board of Directors according
to the Board of Commissioners’ duties.
5. Monitoring tindak lanjut temuan SPI dan Triwulan Surat 3 4 4 100 3,0
Eksternal Audit serta Assessment GCG. Quarterly
Monitoring follow-up to SPI and External Audit
findings and GCG Assessment.
6. Realisasi Rencana Kerja Komite Dewan Komisaris. Setahun % 2 100 95 95 1,9
Realization of the Board of Commissioners A year
Committee Work Plan.
Sub Total II 40
III. Aspek Pelaporan
Reporting Aspects
1. Laporan Pelaksanaan Tugas. Tahunan Laporan 12 1 1 100 12
Task Implementation Report. Annual
2. Pendapat dan Saran Dewan Komisaris kepada Setahun Surat 9 3 5 110 9,9
Pemegang Saham Seri A Dwiwarna. A year
Opinions and Suggestions of the Board
of Commissioners to Series A Dwiwarna
Shareholders.
3. Laporan Pelaksanaan KPI Dewan Komisaris. Triwulan Laporan 12 3 3 100 12
Report on the Implementation of the Board of Quarterly
Commissioners’ KPI.
Sub Total III 33
IV. Aspek Dinamis
Dynamic Aspects
1. Hasil Self Assessment GCG Dewan Komisaris. Tahunan Skor 6 33 32 97 5,8
Results of the Board of Commissioners’ GCG Self Annual
Assessment.
2. Peningkatan Kompetensi melalui Seminar, Tahunan Kali 3 2 12 110 3,3
Workshop, Pelatihan dan lain-lain. Annual
Increasing Competency through Seminars,
Workshops, Training and others.
3. Pengusulan Eksternal Auditor kepada Pemegang Tahunan Surat 4 1 1 100 4,0
Saham. Annual
Proposing External Auditors to Shareholders.
4. Tindak Lanjut Rekomendasi Hasil Assessment Setahun % 4 100 75 75 3,0
GCG Dewan Komisaris. A year
Follow up on recommendations from the Board
of Commissioners’ GCG assessment results.
Sub Total IV 17
TOTAL (I+II+III+IV) 100 102
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TABEL PENCAPAIAN KPI DIREKSI
Directors’ KPI Achievement Table
Skor (Bobot x
Capaian)
KPI Polaritas Bobot Satuan Realisasi 2023 Capaian
Target 2023 Score
KPIs Polarity Weight Unit Realization 2023 Achievement
(Weight x
Achievement)
A. Nilai Ekonomi dan Sosial
untuk Indonesia
Economic and Social Value for
Indonesia
1. Adj EBITDA Maximize 5 USD 141,1 43,51 31 1,53
Juta
2. ROIC >= WACC Maximize 3 % 1,24 -3,76 0 0,00
3. Posisi keuangan yang
berkesinambungan :
a. Interest Bearing Debt to Minimize 2 Kali 9,89 33,03 30 0,60
EBITDA
b. Interest Bearing Debt to Minimize 2 Kali 0,70 0,68 103 2,05
Invested Capital
Sustainable financial position:
a. Interest Bearing Debt to
EBITDA
b. Interest Bearing Debt to
Invested Capital
4. Overall Equipment Maximize 6 % HSM 63 64,87 103 5,83
Effectiveness (OEE) CRM 60 54,90 92
Overall Equipment
Effectiveness (OEE)
5. Pengurangan Emisi Karbon Maximize 5 % 1,2 3,20 110 5,50
PTKS terhadap Total Emisi
yang Dihasilkan pada Tahun
2023
Reduction of PTKS Carbon
Emissions to Total Emissions
Produced in 2023
B. Inovasi Model Bisnis
Business Model Innovation
1. Kontribusi Subholding :
a. Kontribusi Revenue Maximize 6 USD 267 214 80 4,81
Subholding KSI Juta
b. Kontribusi Volume Maximize 6 Kton 20 25,63 110 6,60
Penjualan Steel Based
Product pada Subholding
KBK
1. Subholding Contribution:
a. KSI Subholding Revenue
Contribution
b. Contribution of Steel Based
Product Sales Volume to
KBK Subholding
2. Implementasi Holding Minimize 7 Waktu November Oktober 108 7,60
Krakatau Steel dan 2023 2023
Subholding
Implementation of Krakatau
Steel Holding and Subholding
3. Pemenuhan Pembayaran Maximize 7 USD 355 274 77 5,40
Utang sesuai MRA Juta
Fulfillment of debt payments
according to MRA
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Tata Kelola Perusahaan
Corporate Governance
Skor (Bobot x
Capaian)
KPI Polaritas Bobot Satuan Realisasi 2023 Capaian
Target 2023 Score
KPIs Polarity Weight Unit Realization 2023 Achievement
(Weight x
Achievement)
C. Kepemimpinan Teknologi
Technology Leadership
1. Implementasi Group Nerve Minimize 6 Waktu Desember Desember 100 6,00
Control Center untuk 2023 2023
Pengaturan Fungsi Pusat
seluruh Group Entitas
Subholding KBK
Implementation of the Group
Nerve Control Center to
regulate the central functions
of the entire Group of KBK
Subholding Entities
2. Pembangunan Fasilitas Minimize 7 Waktu Desember Desember 2023 97 6,81
Pengolahan Air dengan 2023
Teknologi Desalination-
Demineralization
Construction of Water
Treatment Facilities using
Desalination-Demineralization
Technology
D. Peningkatan Investasi
Increased Investment
1. Signing JVA untuk Minimize 8 Waktu Desember Desember 2023 98 7,84
Pengoperasian Kembali 2023
Fasilitas Iron & Steel-Blast
Furnace
Signing JVA for Reoperation
of Iron & Steel-Blast Furnace
Facility
2. Peningkatan Pelayanan Kapal Minimize 7 Waktu Desember November 2023 108 7,58
Pandu melalui Pengadaan 2023
Tug Boat
Improving Guide Boat
Services through Procurement
of Tug Boats
3. Pembangunan Integrated Minimize 7 Waktu Desember Desember 2023 99 6,93
Warehouse (IWH) Stage #2 2023
pada Subholding KSI
Construction of Integrated
Warehouse (IWH) Stage #2 at
KSI Subholding
E. Pengembangan Talenta
Talent Development
1. Rasio Inklusivitas :
a. Rasio Top Talent Muda Maximize 3 % 30 74,64 110 3,30
(< 42 Tahun) dalam
Nominated Talent
b. Rasio Perempuan dalam Maximize 3 % 5 12,00 110 3,30
Nominated Talent
Inclusivity Ratio:
a. Ratio of Young Top Talent
(< 42 Years) in Nominated
Talent
b. Female Ratio in Nominated
Talent
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Skor (Bobot x
Capaian)
KPI Polaritas Bobot Satuan Realisasi 2023 Capaian
Target 2023 Score
KPIs Polarity Weight Unit Realization 2023 Achievement
(Weight x
Achievement)
2. Riset terkait baja konstruksi Maximize 4 Jumlah 2 2 100 4,00
yang dipublikasikan/ Riset
dipaparkan dalam forum/
seminar baja internasional
Research related to
construction steel published/
presented in international
steel forums/seminars
3. Rasio Pemenuhan Kualifikasi Maximize 3 % 50 87 110 3,30
Organ Pengelola Risiko
Risk Management Organ
Qualification Fulfillment Ratio
4. Roadmap Rencana Perbaikan Minimize 3 Waktu Desember Desember 100 3,00
DPPK 2023 2023
Roadmap for DPPK
Improvement Plan
TOTAL 100 92,00
TABEL INDIKATOR PENILAIAN GCG
GCG Assessment Indicators’s Table
Indikator Penilaian GCG
No.
GCG Assessment Indicators
Dewan Komisaris
The Board of Commissioners
1. Dewan Komisaris melaksanakan program pelatihan (pembelajaran) secara berkelanjutan
The Board of Commissioners carries out training (learning) programs on an ongoing basis
2. Dewan Komisaris melakukan pembagian tugas, wewenang dan menetapkan faktor-faktor yang dibutuhkan untuk mendukung
pelaksanaan tugas Dewan Komisaris
The Board of Commissioners divides tasks, authority and determines the factors needed to support the implementation of the
Board of Commissioners’ duties
3. Dewan Komisaris memberikan persetujuan atas rancangan RJPP dan RKAP yang disampaikan oleh Direksi
The Board of Commissioners gives approval to the draft RJPP and RKAP submitted by the Board of Directors
4. Dewan Komisaris memberikan arahan terhadap Direksi atas implementasi rencana dan kebijakan Perseroan
The Board of Commissioners provides direction to the Board of Directors regarding the implementation of the Company’s plans
and policies
5. Dewan Komisaris melaksanakan pengawasan terhadap Direksi atas implementasi rencana dan kebijakan Perseroan.
The Board of Commissioners supervises the Board of Directors regarding the implementation of the Company’s plans and
policies.
6. Dewan Komisaris melakukan pengawasan terhadap pelaksanaan kebijakan pengelolaan Anak Perusahaan/Perusahaan
Patungan.
The Board of Commissioners supervises the implementation of Subsidiary/Joint Company management policies.
7. Dewan Komisaris berperan dalam pencalonan anggota Direksi, menilai kinerja Direksi (individu dan kolegial) dan mengusulkan
tantiem/ insentif kinerja sesuai ketentuan yang berlaku dan mempertimbangkan kinerja Direksi.
The Board of Commissioners plays a role in nominating members of the Board of Directors, assessing the performance of the
Board of Directors (individual and collegial) and proposing performance bonuses/incentives in accordance with applicable
regulations and considering the performance of the Board of Directors.
8. Dewan Komisaris melakukan tindakan terhadap potensi benturan kepentingan yang menyangkut dirinya.
The Board of Commissioners takes action against potential conflicts of interest involving itself.
9. Dewan Komisaris memantau dan memastikan bahwa prinsip-prinsip Tata Kelola Perusahaan yang Baik telah diterapkan secara
efektif dan berkelanjutan.
The Board of Commissioners monitors and ensures that the principles of Good Corporate Governance have been implemented
effectively and sustainably.
10. Dewan Komisaris menyelenggarakan Rapat Dewan Komisaris yang efektif dan menghadiri rapat tersebut sesuai dengan
ketentuan perundang-undangan.
The Board of Commissioners holds effective Board of Commissioners Meetings and attends these meetings in accordance with
statutory provisions.
11. Dewan Komisaris memiliki Sekretaris Dewan Komisaris untuk mendukung tugas kesekretariatan Dewan Komisaris.
The Board of Commissioners has a Secretary to the Board of Commissioners to support the secretarial duties of the Board of
Commissioners.
12. Dewan Komisaris memiliki Komite Dewan Komisaris yang efektif.
The Board of Commissioners has an effective Board of Commissioners Committee.
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Tata Kelola Perusahaan
Corporate Governance
Indikator Penilaian GCG
No.
GCG Assessment Indicators
Direksi
The Board of Directors
1. Direksi melaksanakan program pelatihan (pembelajaran) secara berkelanjutan
The Board of Directors carries out training (learning) programs on an ongoing basis
2. Direksi melakukan pembagian tugas/fungsi, wewenang dan tanggung jawab secara jelas
The Board of Directors divides tasks/functions, authority and responsibility clearly
3. Direksi menyusun perencanaan Perseroan
The Board of Directors prepares the Company’s plans
4. Direksi berperan dalam pemenuhan target kinerja Perseroan
The Board of Directors plays a role in fulfilling the Company’s performance targets
5. Direksi melaksanakan pengendalian operasional dan keuangan terhadap implementasi rencana dan kebijakan Perseroan.
The Board of Directors carries out operational and financial control over the implementation of the Company’s plans and policies.
6. Direksi melaksanakan pengurusan Perseroan sesuai dengan peraturan perundang-undangan yang berlaku dan Anggaran Dasar.
The Board of Directors carries out the management of the Company in accordance with applicable laws and regulations and the
Articles of Association.
7. Direksi melakukan hubungan yang bernilai tambah bagi Perseroan dan Stakeholders.
The Board of Directors carries out relationships that add value to the Company and Stakeholders.
8. Direksi memonitor dan mengelola potensi benturan kepentingan anggota Direksi dan manajemen di bawah Direksi.
The Board of Directors monitors and manages potential conflicts of interest between members of the Board of Directors and
management under the Board of Directors.
9. Direksi memastikan Perseroan melaksanakan keterbukaan informasi dan komunikasi sesuai Peraturan Perundang-undangan
yang berlaku dan penyampaian informasi kepada Dewan Komisaris dan Pemegang Saham tepat waktu.
The Board of Directors ensures that the Company carries out information and communication disclosure in accordance with
applicable laws and regulations and conveys information to the Board of Commissioners and Shareholders in a timely manner.
10. Direksi menyelenggarakan Rapat Direksi dan menghadiri Rapat Dewan Komisaris sesuai dengan ketentuan Perundang-
undangan.
The Board of Directors holds Board of Directors Meetings and attends Board of Commissioners Meetings in accordance with
statutory provisions.
11. Direksi menyelenggarakan pengawasan intern yang berkualitas dan efektif.
The Board of Directors carries out quality and effective internal supervision.
12. Direksi menyelenggarakan fungsi Sekretaris Perusahaan yang berkualitas dan efektif.
The Board of Directors carries out a quality and effective Corporate Secretary function.
13. Direksi menyelenggarakan RUPS Tahunan dan RUPS lainnya sesuai Peraturan Perundang-undangan
The Board of Directors holds the Annual GMS and other GMS in accordance with statutory regulations
Dari hasil assessment GCG tahun 2022 yang dilakukan From the 2022 GCG assessment conducted in 2023, the
pada tahun 2023, Dewan Komisaris memperoleh nilai Board of Commissioners obtained a score of 32.28 or
32,28 atau 92,22%, sedangkan Direksi memperoleh nilai 92.22%, while the Directors obtained a score of 32.15 or
32,15 atau 88,99%. 88.99%.
NOMINASI DAN REMUNERASI DEWAN NOMINATION AND REMUNERATION OF
KOMISARIS DAN DIREKSI THE BOARD OF COMMISSIONERS AND
THE BOARD OF DIRECTORS
Kebijakan Nominasi Dewan Komisaris Nomination Policy for the Board of
dan Direksi Directors
Kebijakan Nominasi Dewan Komisaris dan Direksi The Nomination Policy for the Board of Commissioners
Perseroan merupakan kewenangan Pemegang Saham and Directors of the Company is under the authority of
Seri A Dwiwarna. Proses nominasi Dewan Komisaris dan the Dual-Colored Series A Shareholders. The nomination
Direksi Perseroan mengacu pada Peraturan Menteri process for the Board of Commissioners and Directors
BUMN No. PER-3/MBU/03/2023 tentang Organ dan of the Company refers to the Minister of State-Owned
Sumber Daya Manusia Badan Usaha Milik Negara. Enterprises Regulation No. PER-3/MBU/03/2023
regarding the Organization and Human Resources of
State-Owned Enterprises.
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Dewan Komisaris, melalui Komite Nominasi dan The Board of Commissioners, through the Nomination
Remunerasi, bertanggung jawab atas penerimaan and Remuneration Committee, is responsible for
usulan bakal calon Dewan Komisaris dan Direksi. considering proposals for prospective candidates for the
Calon yang akan ditetapkan sebagai anggota Dewan Board of Commissioners and Directors. Candidates to be
Komisaris dan Direksi harus memenuhi persyaratan appointed as members of the Board of Commissioners
formal, persyaratan materiil, serta persyaratan lain and Directors must meet formal requirements,
yang ditetapkan. Selain itu, calon tersebut harus lulus substantive requirements, and other stipulated
Uji Kelayakan dan Kepatutan (UKK). Pengangkatan criteria. Additionally, candidates must pass the Fit and
anggota Direksi dan Dewan ditetapkan oleh pemegang Proper Test. The appointment of Board members is
saham melalui Keputusan RUPS. determined by shareholders through a General Meeting
of Shareholders resolution.
Kebijakan Remunerasi Dewan Komisaris Remuneration Policy for the Board of
dan Direksi Commissioners and Directors
Kebijakan pemberian remunerasi Dewan Komisaris dan The policy for granting remuneration to the Board of
Direksi mengacu pada Peraturan Menteri BUMN No. Commissioners and Directors refers to the Minister
PER-3/MBU/03/2023 tentang Organ dan Sumber Daya of State-Owned Enterprises Regulation No. PER-3/
Manusia Badan Usaha Milik Negara. MBU/03/2023 regarding the Organization and Human
Resources of State-Owned Enterprises.
Dewan Komisaris mengusulkan besaran remunerasi The Board of Commissioners proposes the amount of
kepada Pemegang Saham Seri A Dwiwarna berdasarkan remuneration to the Dual-Colored Series A Shareholders
hasil kajian dan memperhatikan realisasi pencapaian based on assessments and considering the realization
KPI dan keadaan keuangan Perseroan. of KPI achievements and the Company’s financial
condition.
Prosedur Penetapan Remunerasi Dewan Procedure for Determining Remuneration
Komisaris dan Direksi for the Board of Commissioners and
Directors
Prosedur penetapan remunerasi anggota Dewan The procedure for determining the remuneration of
Komisaris dan Direksi sesuai hasil RUPST tanggal 31 Juli members of the Board of Commissioners and Directors
2023 dapat dijelaskan sebagai berikut: according to the results of the RUPST on July 31, 2023,
can be explained as follows:
1. Memberikan wewenang dan kuasa kepada Dewan 1. Granting authority and power to the Board of
Komisaris dengan terlebih dahulu mendapat Commissioners, subject to prior written approval
persetujuan tertulis dari Pemegang Saham Seri A from the Dual-Colored Series A Shareholders,
Dwiwarna untuk menetapkan Gaji/ Honorarium, to establish the Salary/Honorarium, Allowances,
Tunjangan, dan Fasilitas bagi Direksi dan Dewan and Facilities for the Directors and Board of
Komisaris Perseroan Tahun 2023. Commissioners of the Company for 2023.
2. Melakukan kajian penetapan remunerasi. 2. Conducting a review of remuneration determination.
3. Mengusulkan kepada Pemegang Saham Seri A 3. Proposing to the Dual-Colored Series A Shareholders.
Dwiwarna. 4. The Dual-Colored Series A Shareholders provide
4. Pemegang Saham Seri A Dwiwarna memberikan approval for the Determination of Salary/Honorarium,
persetujuan Penetapan Gaji/Honorarium, Allowances, and Facilities for the Directors and
Tunjangan, dan Fasilitas bagi Direksi dan Dewan Board of Commissioners for 2023.
Komisaris untuk Tahun 2023.
Struktur dan Besaran Remunerasi Structure and Amount of Remuneration
Dewan Komisaris dan Direksi Tahun 2023 for the Board of Commissioners and
Directors in 2023
Struktur dan besaran remunerasi bagi Dewan Komisaris The structure and amount of remuneration for the
dan Direksi ditetapkan Berdasarkan Persetujuan dari Board of Commissioners and Directors are determined
Menteri Negara BUMN selaku Pemegang Saham Seri A based on the approval of the Minister of State-Owned
Dwiwarna. Enterprises as the Dual-Colored Series A Shareholder.
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Tata Kelola Perusahaan
Corporate Governance
STRUKTUR REMUNERASI DEWAN KOMISARIS DAN DIREKSI TAHUN 2023
Remuneration Structure for the Board of Commissioners and Directors in 2023
Struktur Remunerasi Dewan Komisaris Struktur Remunerasi Direksi
Remuneration Structure for the Board of Commissioners Directors’ Remuneration Structure
1. Honorarium 1. Gaji
Honorarium Salary
2. Tunjangan 2. Tunjangan
Allowance Allowance
a. Tunjangan Hari Raya Keagamaan a. Tunjangan Hari Raya Keagamaan
Religious Holiday Allowance Religious Holiday Allowance
b. Tunjangan Transportasi b. Asuransi Purna Jabatan
Transportation Allowance Retirement Insurance
c. Tunjangan Purna Jabatan c. Tunjangan Perumahan
Retirement Benefits Housing Allowance
3. Fasilitas 3. Fasilitas
Facilities Facilities
a. Kesehatan a. Kendaraan
Health Vehicle
b. Bantuan Hukum b. Kesehatan
Legal Assistance Health
c. Bantuan hukum
Legal Assistance
Besaran Remunerasi Dewan Komisaris Amount of Remuneration for the Board
Tahun 2023 of Commissioners in 2023
Sesuai dengan aturan yang ditetapkan dalam Peraturan In accordance with the regulations stipulated in
Menteri BUMN No. PER-3/MBU/03/2023, honorarium Minister of SOEs Regulation No. PER-3/MBU/03/2023,
Komisaris Utama adalah sebesar 45% dari gaji Direktur the honorarium for the Chairman of the Board of
Utama dan honorarium anggota Dewan Komisaris Commissioners is 45% of the salary of the President
sebesar 90% dari honorarium Komisaris Utama. Director, and the honorarium for members of the Board
of Commissioners is 90% of the honorarium for the
Chairman of the Board of Commissioners.
Informasi lebih rinci terkait besaran Remunerasi Dewan More detailed information regarding the amount of
Komisaris tahun 2023 dijelaskan pada tabel di bawah ini: Remuneration for the Board of Commissioners in 2023 is
provided in the table below:
Jumlah
Uraian Description
Total
Honorarium Rp5.553.900.000 Honorarium
Tunjangan Hari Raya Keagamaan Rp462.825.000 Religious holiday allowance
Tunjangan Lain-Lain Rp1.110.780.000 Miscellaneous Benefits
Tabungan Purna Tugas Rp1.011.332.903 Retirement Savings
Insentif Khusus (gross) Rp1.926.709.935 Special Incentive (gross)
Jumlah Rp8.888.677.938 Total
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Besaran Remunerasi Direksi Tahun 2023 Amount of Remuneration for Directors in
2023
Sesuai dengan aturan yang ditetapkan dalam Peraturan In accordance with the regulations stipulated in Minister
Menteri BUMN No. PER-3/MBU/03/2023, gaji Direktur of SOEs Regulation No. PER-3/MBU/03/2023, the salary
Utama ditetapkan dengan menggunakan pedoman of the President Director is determined using internal
internal yang ditetapkan oleh Menteri, dan besaran gaji guidelines set by the Minister, and the salary for other
Direksi lainnya adalah sebesar 85% dari gaji Direktur Utama. Directors is 85% of the salary of the President Director.
Informasi lebih rinci terkait besaran Remunerasi Direksi Further detailed information regarding the amount of
tahun 2023 tercantum pada tabel berikut ini: Remuneration for the Directors in 2023 is listed in the
table below:
Jumlah
Uraian Description
Total
Gaji + Tunjangan (Hari Raya Keagamaan, Rp15.745.804.929 Salary + Benefits (Religious Holidays,
Transportasi, Lain-Lain) Transportation, Others)
Tabungan Purna Tugas Rp1.432.589.516 Retirement Savings
Tantiem (atas kinerja 2022) Gross Rp4.473.290.065 Tantiem (for 2022 performance) Gross
Jumlah Rp21.651.684.510 Total
TRANSPARANSI INFORMASI TENTANG TRANSPARENCY OF INFORMATION
DEWAN KOMISARIS DAN DIREKSI ABOUT THE BOARD OF COMMISSIONERS
AND DIRECTORS
Hubungan Kerja Dewan Komisaris dan
Direksi The working relationship between
the Board of Commissioners and the
Directors
Hubungan kerja antara Dewan Komisaris dan Direksi di The working relationship between the Board of
lingkungan PT Krakatau Steel (Persero) Tbk merupakan Commissioners and the Directors within PT Krakatau
inti dari tata kelola perusahaan yang efektif dan Steel (Persero) Tbk is at the core of effective and high-
berkualitas. Kedua organ ini menjalankan fungsi dan quality corporate governance. Both of these organs carry
tanggung jawabnya sesuai dengan ketentuan yang out their functions and responsibilities in accordance
tercantum dalam Anggaran Dasar perusahaan serta with the provisions stated in the company’s Articles of
peraturan perundang-undangan yang berlaku. Dewan Association as well as the prevailing laws and regulations.
Komisaris bertanggung jawab dalam mengawasi The Board of Commissioners is responsible for
kebijakan dan kinerja manajemen yang dilaksanakan overseeing the policies and management performance
oleh Direksi. Sementara itu, Direksi bertanggung carried out by the Directors. Meanwhile, the Directors
jawab atas pengelolaan sehari-hari perusahaan dan are responsible for the day-to-day management of
pelaksanaan strategi yang telah disepakati bersama the company and the implementation of strategies
dengan Dewan Komisaris. Kerjasama yang solid antara agreed upon with the Board of Commissioners. A solid
keduanya menjadi kunci kesuksesan perusahaan dalam collaboration between them is the key to the company’s
mencapai tujuan bisnisnya serta menjaga kepatuhan success in achieving its business objectives and ensuring
terhadap regulasi yang berlaku. Dengan komunikasi compliance with applicable regulations. Through open,
yang terbuka, transparan, dan saling mendukung, transparent, and supportive communication, the Board
Dewan Komisaris dan Direksi mampu membentuk of Commissioners and the Directors can form a strong
sinergi yang kuat untuk menghadapi tantangan bisnis synergy to address business challenges and realize
dan mewujudkan pertumbuhan yang berkelanjutan sustainable growth for PT Krakatau Steel (Persero) Tbk.
bagi PT Krakatau Steel (Persero) Tbk.
Kepemilikan Saham Dewan Komisaris Share Ownership of the Board of
dan Direksi Commissioners and Directors
Nama Jabatan Jumlah Saham Persentase Kepemilikan Saham
Name Position Number of shares Percentage of Share Ownership
I Gusti Putu Suryawirawan Komisaris 51.500 0,0003%
Commissioner
Purwono Widodo Direktur Utama 132.500 0,0007%
President Director
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Tata Kelola Perusahaan
Corporate Governance
Nama Jabatan Jumlah Saham Persentase Kepemilikan Saham
Name Position Number of shares Percentage of Share Ownership
Djoko Muljono Direktur 35.000 0,0002%
Director
Agus Nizar Vidiansyah Direktur 25.000 0,0001%
Director
Pengelolaan Benturan kepentingan Management of conflicts of interest
Dewan Komisaris dan Direksi between the Board of Commissioners
Benturan Kepentingan terjadi ketika terdapat and the Board of Directors
perbedaan antara kepentingan ekonomis Perseroan Conflict of Interest occurs when there is a difference
dengan kepentingan ekonomis pribadi anggota Direksi, between the economic interests of the Company and the
anggota Dewan Komisaris, atau Pemegang Saham personal economic interests of the Directors, members
utama yang dapat berpotensi merugikan Perseroan. of the Board of Commissioners, or major Shareholders
Untuk menghadapi potensi konflik ini, Board Manual that could potentially harm the Company. To address this
telah mengatur mengenai etika jabatan Dewan potential conflict, the Board Manual has regulated the
Komisaris dan Direksi yang terkait dengan Benturan ethics of the Board of Commissioners and the Directors
Kepentingan. Tujuan dari ketentuan ini adalah untuk related to Conflict of Interest. The purpose of these
memberikan panduan yang jelas serta memastikan provisions is to provide clear guidance and ensure that
bahwa kepentingan Perseroan selalu menjadi prioritas the interests of the Company always take precedence
utama dalam setiap keputusan dan tindakan yang in every decision and action taken by members of the
diambil oleh anggota Dewan Komisaris dan Direksi. Board of Commissioners and the Directors. Further
Penjelasan yang lebih rinci mengenai hal ini telah detailed explanations regarding this matter have been
diuraikan dalam Subbab Dewan Komisaris dalam outlined in the Board of Commissioners subsection
pembahasan etika jabatan Dewan Komisaris dan dan discussing the ethics of the Board of Commissioners
Subbab Direksi dalam pembahasan etika jabatan and in the Directors subsection discussing the ethics of
Direksi. the Directors.
HUBUNGAN AFILIASI DEWAN AFFILIATE RELATIONS OF THE BOARD
KOMISARIS, DIREKSI, PEMEGANG SAHAM OF COMMISSIONERS, BOARD OF
UTAMA DIRECTORS, MAIN SHAREHOLDERS
Hubungan Keuangan dengan Hubungan Keluarga dengan
Financial Relationship with Family Relationship with
Dewan Dewan
Direksi Pemegang Direksi Pemegang
Nama Jabatan Komisaris Komisaris
Board of Saham Board of Saham
Name Position Board of Board of
Directors Shareholders Directors Shareholders
Commissioners Commissioners
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No
Suhanto Direktur Utama √ √ √ √ √ √
President Director
Dadang Kurnia Komisaris √ √ √ √ √ √
Commissioner
I Gusti Putu Komisaris √ √ √ √ √ √
Suryawirawan Commissioner
Trisasongko Komisaris √ √ √ √ √ √
Widianto Commissioner
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Hubungan Keuangan dengan Hubungan Keluarga dengan
Financial Relationship with Family Relationship with
Dewan Dewan
Direksi Pemegang Direksi Pemegang
Nama Jabatan Komisaris Komisaris
Board of Saham Board of Saham
Name Position Board of Board of
Directors Shareholders Directors Shareholders
Commissioners Commissioners
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No
David Pajung Komisaris √ √ √ √ √ √
Independen
Independent
Commissioner
Tjuk Agus Komisaris √ √ √ √ √ √
Minahasa Independen
Independent
Commissioner
Isfan Fajar Satryo Komisaris √ √ √ √ √ √
Independen
Independent
Commissioner
Yudha Mediawan Komisaris √ √ √ √ √ √
Commissioner
Silmy Karim Direktur Utama √ √ √ √ √ √
President Director
Rahmat Hidayat Direktur Sumber √ √ √ √ √ √
Daya Manusia
Human Capital
Director
Tardi Direktur Keuangan √ √ √ √ √ √
Director of Finance
Direktur Keuangan
dan Manajemen
Risiko
Director of
Finance and Risk
Management
Melati Sarnita Direktur Komersial √ √ √ √ √ √
Commercial
Director
Djoko Muljono Direktur Produksi √ √ √ √ √ √
Director of
Production
Direktur
Infrastruktur dan
Penunjang Bisnis
Director of
Infrastructure and
Business Support
Purwono Widodo Direktur √ √ √ √ √ √
Pengembangan
Usaha
Business
Development
Director
Direktur Utama
President Director
Sriyani Puspa Direktur Sumber √ √ √ √ √ √
Kinasih Daya Manusia
Human Capital
Director
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Tata Kelola Perusahaan
Corporate Governance
Hubungan Keuangan dengan Hubungan Keluarga dengan
Financial Relationship with Family Relationship with
Dewan Dewan
Direksi Pemegang Direksi Pemegang
Nama Jabatan Komisaris Komisaris
Board of Saham Board of Saham
Name Position Board of Board of
Directors Shareholders Directors Shareholders
Commissioners Commissioners
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No
Agus Nizar Direktur √ √ √ √ √ √
Vidiansyah Pengembangan
Bisnis dan
Portofolio
Business
Development and
Portfolio Director
Muhamad Akbar Direktur Komersial √ √ √ √ √ √
Commercial
Director
KOMITE AUDIT AUDIT COMMITTEE
Dasar Pembentukan Komite Audit Basis of Establishing the Audit
Committee
Dewan Komisaris membentuk Komite Audit sebagai The Board of Commissioners established the Audit
salah satu unsur pendukung yang bertugas membantu Committee as one of the supporting elements in charge
Dewan Komisaris dalam menjalankan tugas dan of assisting the Board of Commissioners in carrying
fungsi pengawasan serta pemberian nasihat dalam out its supervisory and advisory duties and functions in
pelaksanaan pengendalian internal dan audit the implementation of the Company’s internal control
Perseroan. Selain itu, Dewan Komisaris juga berperan and audit. In addition, the Board of Commissioners also
untuk memastikan bahwa prinsip-prinsip GCG sudah plays a role in ensuring that GCG principles are well
terlaksana dengan baik di lingkungan Perseroan. implemented within the Company.
Pembentukan Komite Audit Perseroan telah sesuai The establishment of the Company’s Audit Committee
dengan ketentuan yang diatur dalam POJK No. 55/ is in accordance with the provisions stipulated in POJK
POJK.04/2015 tentang Pembentukan dan Pedoman No. 55/POJK.04/2015 concerning the Establishment
Pelaksanaan Kerja Komite Audit. Selain itu juga and Guidelines for the Implementation of the Audit
mengacu pada ketentuan Peraturan Menteri Negara Committee’s Work. In addition, it also refers to the
BUMN No. PER-2/MBU/03/2023 tentang Pedoman Tata provisions of the Regulation of the State Minister of
Kelola dan Kegiatan Korporasi Signifikan Badan Usaha SOEs No. PER-2/MBU/03/2023 concerning Guidelines
Milik Negara serta No. PER-3/MBU/03/2023 tentang for Governance and Significant Corporate Activities of
Organ dan Sumber Daya Manusia Badan Usaha Milik State-Owned Enterprises and No. PER-3/MBU/03/2023
Negara. concerning Organs and Human Capital of State-Owned
Enterprises.
Piagam Komite Audit Audit Committee Charter
Piagam Komite Audit telah dirancang sebagai pedoman The Audit Committee Charter has been designed as
bagi Komite Audit dalam menjalankan tugas, tanggung guidelines for the Audit Committee in carrying out
jawab, dan wewenang terkait pengawasan terhadap its duties, responsibilities, and authorities related
proses pelaporan keuangan, sistem pengendalian to supervising the processes of financial reporting,
internal, proses audit (internal dan eksternal), dan internal control system, internal and external audit, and
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kepatuhan terhadap peraturan perundang-undangan compliance with applicable laws and regulations. The
yang berlaku. Tujuannya adalah untuk mendukung objective is to support the implementation of the Board
pelaksanaan tugas pengawasan Dewan Komisaris of Commissioners’ supervisory duties professionally,
dengan cara yang profesional, transparan, kompeten, transparently, competently, objectively, and
obyektif, dan independen. Selain itu, hal ini bertujuan independently. In addition, it is intended that all actions
agar segala tindakan dapat dipertanggungjawabkan are accountable in accordance with the provisions of the
sesuai dengan ketentuan peraturan perundang- prevailing laws and regulations.
undangan yang berlaku.
Piagam Komite Audit Perseroan yang saat ini digunakan The Company’s Audit Committee Charter currently in
telah disahkan dan diperbarui terakhir oleh Dewan effect has been ratified and last updated by the Board
Komisaris pada tanggal 20 Oktober 2023. Piagam ini of Commissioners on October 20, 2023. The Charter
juga telah dipublikasikan di situs Perseroan. Secara garis has also been published in the Company’s website. In
besar Piagam Komite Audit mengatur hal-hal sebagai general, the Audit Committee Charter regulates such
berikut: matters as follows:
1. Tujuan dan Ruang Lingkup Kerja 1. Objective and Scope of Work
2. Definisi 2. Definition
3. Tugas dan Tanggung Jawab 3. Duties and Responsibilities
4. Tata Cara dan Prosedur Kerja 4. Work Process and Procedures
5. Komposisi Keanggotaan dan Struktur 5. Membership Composition and Structure
6. Persyaratan Keanggotaan 6. Membership Requirements
7. Masa Tugas dan Hak 7. Term of Duty and Rights
8. Melakukan Self-Assessment Pelaksanaan Tugas 8. Self-Assessment on Duty Implementation of the
Komite Audit Audit Committee
9. Kebijakan Penyelenggaraan Rapat 9. Policy on Meeting Implementation
10. Sistem Pelaporan Kegiatan 10. Activity Reporting system
11. Penanganan Pengaduan atau Pelaporan 11. Handling or Reporting of Complaints
12. Penutup 12. Closing
Kriteria dan Independensi Komite Audit Criteria and Independency of the Audit
Committee
Kriteria pengangkatan dan independensi Komite Audit The criteria for appointment and independence of the
sesuai dengan ketentuan yang diatur dalam Piagam Audit Committee in accordance with the provisions
Komite Audit dan POJK No. 55/POJK.04/2015 adalah stipulated in the Audit Committee Charter and POJK No.
sebagai berikut: 55/POJK.04/2015 are as follows:
1. Memiliki integritas yang tinggi, kemampuan, 1. Has high integrity, ability, knowledge, and experience
pengetahuan, pengalaman sesuai dengan bidang in line with the field of work, as well as with the
pekerjaannya, serta mampu berkomunikasi dengan capability of good communication;
baik; 2. Understands financial statements, company
2. Memahami laporan keuangan, bisnis perusahaan business that specifically relates to the Company’s
khususnya yang terkait dengan layanan jasa atau services or business activities, audit process, risk
kegiatan usaha Perseroan, proses audit, manajemen management, and laws and regulations of the
risiko, dan peraturan perundang-undangan di Capital market as well as other related laws and
bidang Pasar Modal serta peraturan perundang- regulations;
undangan terkait lainnya; 3. Not a person from the Public Accountant Firm,
3. Bukan merupakan orang dalam Kantor Akuntan Legal Consultant Office, Office of Public Appraisal
Publik, Kantor Konsultan Hukum, Kantor Jasa Services, or other parties that provide assurance and
Penilai Publik atau pihak lain yang memberi jasa non-assurance services, appraisal services, and/or
assurance, jasa non-assurance, jasa penilai dan/atau other consultation services to the Company within
jasa konsultasi lain kepada Perseroan dalam waktu the past 6 (six) months;
6 (enam) bulan terakhir; 4. Not a person who works or has authority and
4. Bukan merupakan orang yang bekerja atau responsibility to plan, lead, control, or supervise
mempunyai wewenang dan tanggung jawab untuk the Company in the past 6 (six) months except as
merencanakan, memimpin, mengendalikan, atau Independent Commissioner;
mengawasi Perseroan dalam waktu 6 (enam) bulan
terakhir kecuali Komisaris Independen;
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Tata Kelola Perusahaan
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5. Tidak mempunyai saham Perseroan secara 5. Has no Company shares, directly or indirectly;
langsung maupun tidak langsung; tidak no affiliation with members of the Board of
mempunyai hubungan Afiliasi dengan anggota Commissioners, members of the Board of Directors,
Dewan Komisaris, anggota Direksi, atau Pemegang or Major Shareholders; and
Saham Utama Perseroan; dan 6. No business relations, either directly or indirectly in
6. Tidak mempunyai hubungan usaha baik langsung connection with the Company’s business activities.
maupun tidak langsung yang berkaitan dengan
kegiatan usaha Perseroan.
Seluruh anggota Komite Audit telah memenuhi All members of the Audit Committee have met
persyaratan jumlah, komposisi, kriteria, kompetensi dan the requirements of number, composition, criteria,
independensi sesuai dengan ketentuan yang ditetapkan competence, and independence in accordance with the
dalam: provisions stipulated in:
1. Peraturan Otoritas Jasa Keuangan No. 55/ 1. Financial Services Authority Regulation No. 55/
POJK.04/2015 Tentang Pembentukan Dan Pedoman POJK.04/2015 on the Establishment and Guidelines
Pelaksanaan Kerja Komite Audit; for the Audit Committee’s Work Implementation;
2. Peraturan Menteri Negara BUMN No. PER-3/ 2. Regulation of the State Minister of SOEs No. PER-
MBU/03/2023 tentang Organ dan Sumber Daya 3/MBU/03/2023 on Organs and Human Capital of
Manusia Badan Usaha Milik Negara dan Keputusan State-Owned Enterprises and Decree of the Deputy
Deputi Bidang Keuangan dan Manajemen Risiko for Finance and Risk Management of the Ministry
Kementerian BUMN No. SK-3/DKU.MBU/05/2023 of SOEs No. SK-3/DKU.MBU/05/2023 on Technical
tentang Petunjuk Teknis Komposisi dan Kualifikasi Guidelines for the Composition and Qualifications
Organ Pengelola Risiko Di Lingkungan Badan Usaha of Risk Management Organs within State-Owned
Milik Negara. Enterprises.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the Audit
Audit Committee
Tugas dan tanggung jawab Komite Audit berdasarkan The duties and responsibilities of the Audit Committee
Piagam Komite Audit, di antaranya adalah: based on the Audit Committee Charter, among others,
are:
1. Melakukan penelaahan atas informasi keuangan 1. Reviewing of financial information issued by the
yang akan dikeluarkan Perseroan seperti laporan Company, such as financial statements, projection/
keuangan, proyeksi/prognosa laporan keuangan, prognosis of financial statements, and other
dan informasi keuangan lainnya. financial information.
2. Memantau efektivitas pelaksanaan tugas Internal 2. Monitoring the effectiveness of duty implementation
Audit Perseroan. of the Company’s Internal Audit.
3. Menyeleksi dan merekomendasikan Akuntan Publik 3. Selecting and recommending the Public Accountant
dan/atau KAP yang akan memberikan jasa audit and/or KAP that provides audit services on annual
atas informasi keuangan historis tahunan kepada historical financial information to the Board of
Direksi untuk diputuskan oleh RUPS. Directors to be decided on by the GMS.
4. Memonitor atas laporan efektivitas kebijakan dan 4. Monitoring the report on the effectiveness of policies
pelaksanaan manajemen risiko fraud yang terkait and implementation of fraud risk management
dengan pelaporan keuangan (fraudulent financial related to fraudulent financial reporting risk
reporting risks) yang telah disiapkan oleh Direksi. prepared by the Board of Directors.
5. Memantau dan mengkaji proses pelaporan 5. Monitor and review the financial reporting process
keuangan yang diaudit oleh Auditor Eksternal. audited by the External Auditor.
Uraian mengenai tugas dan tanggung jawab The description regarding the supervisory duties and
pengawasan Komite Audit telah diatur dalam Piagam responsibilities of the Audit Committee has been
(Charter) Komite Audit yang secara berkala dievaluasi regulated in the Audit Committee Charter which is
untuk memastikan kesesuaiannya dengan Peraturan periodically evaluated to ensure its compliance with
Otoritas Jasa Keuangan dan peraturan lainnya yang the Financial Services Authority Regulations and other
berlaku. applicable regulations.
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Keanggotaan dan Masa Jabatan Anggota Membership and Term of Office of
Komite Audit Members of the Audit Committee
Sesuai dengan aturan yang berlaku, Komite Audit In accordance with the prevailing regulations, the Audit
terdiri dari sekurang-kurangnya 1 (satu) orang Komisaris Committee consists of at least 1 (one) Independent
Independen dan paling banyak 2 (dua) anggota ahli Commissioner and at most 2 (two) expert members who
yang bukan anggota Dewan Komisaris dan pihak yang are not members of the Board of Commissioners and
terafiliasi dengan Perseroan. Anggota Komite Audit yang parties affiliated with the Company. The Audit Committee
merupakan Komisaris Independen bertindak sebagai member who is an Independent Commissioner acts as
Ketua Komite Audit. Dalam hal Komisaris Independen the Chairman of the Audit Committee. In the event there
yang menjadi anggota Komite Audit lebih dari 1 (satu) are more than one Independent Commissioner who are
orang, maka salah satunya bertindak sebagai Ketua members of the Audit Committee, then one of them
Komite Audit. acts as Chairman of the Audit Committee.
Paling kurang satu anggota Komite Audit harus memiliki At least one member of the Audit Committee must have
latar belakang pendidikan dan keahlian di bidang an educational background and expertise in accounting
akuntansi dan/atau keuangan. Anggota Komite Audit and/or finance. Members of the Audit Committee who
yang bukan merupakan anggota Dewan Komisaris are not members of the Board of Commissioners may
tidak boleh merangkap sebagai anggota Komite lain di not concurrently serve as members of other Committees
lingkungan Perseroan pada periode yang sama. within the Company during the same period.
Susunan keanggotaan Komite Audit Perseroan per 31 The composition of membership of the Company’s Audit
Desember 2023, adalah sebagai berikut: Committee as of December 31, 2023, is as follows:
Posisi
Jabatan Lain
di Komite Periode
Nama di Perseroan Dasar Pengangkatan
Position Jabatan
Name Other Position in the Basis of Appointment
in the Term of Office
Company
Committee
Tjuk Agus Minahasa Ketua Komisaris Surat Keputusan Dewan Komisaris: 19 Juli 2022 – Sekarang
Chairman Independen Board of Commissioners Decree: July 19, 2022 – Present
Independent • No. KEP-34/KOM-KS/VII/2022
Commissioner • No. KEP-12/KOM-KS/I/2023
• No. KEP-14/KOM-KS/I/2023
• No. KEP-32/KOM-KS/III/2023
David Pajung Anggota Komisaris Surat Keputusan Dewan Komisaris: 2 September 2020 –Sekarang
Member Independen Board of Commissioners Decree: September 2, 2020 – Present
Independent • No. KEP-64/KOM-KS/IX/2020
Commissioner • No. KEP-34/KOM-KS/VII/2022
• No. KEP-12/KOM-KS/I/2023
• No. KEP-14/KOM-KS/I/2023
• No. KEP-32/KOM-KS/III/2023
Djadja Sukirman Anggota Tidak ada Surat Keputusan Dewan Komisaris 27 Maret 2023 – Sekarang
Member None Board of Commissioners Decree March 27, 2023 – Present
• No. KEP-25/KOM-KS/III/2023
• No. KEP-32/KOM-KS/III/2023
Bea Rejeki Tirtadewi Anggota Tidak ada Surat Keputusan Dewan Komisaris 27 Maret 2023 – Sekarang
Member None Board of Commissioners Decree March 27, 2023 – Present
• No. KEP-26/KOM-KS/III/2023
• No. KEP-32/KOM-KS/III/2023
Profil Keanggotaan Komite Audit Profile of Membership of the Audit
Committee
Profil lengkap ketua, wakil ketua dan anggota Komite The complete profiles of the chairman, vice chairman,
Audit, yang juga menjabat sebagai anggota Dewan and members of the Audit Committee, who also serve
Komisaris Perseroan telah diuraikan dengan rinci pada as members of the Board of Commissioners of the
Bab Profil Perusahaan, Sub-bab Profil Dewan Komisaris Company, are described in detail in the Company Profile
pada halaman 99. Chapter, Board of Commissioners Profile Sub-chapter
on page 99.
.
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Profil lengkap anggota Komite Audit, yang tidak The complete profile of the Audit Committee members,
merangkap jabatan di Perseroan, diuraikan berikut ini: who do not hold concurrent positions in the Company, is
described below:
Nama
Djadja Sukirman
Name
Usia 70 Tahun
Age 70 Years Old
Warga Negara Indonesia
Nationality
Dasar Pengangkatan Surat Keputusan Dewan Komisaris No. KEP-25/KOM-KS/III/2023
Basis of Appointment Board of Commissioners Decree No. KEP-25/KOM-KS/III/2023
Riwayat Pendidikan • S1-Diploma IV Spesialisasi Akuntansi, Sekolah Tinggi Akuntansi Negara (STAN) Jakarta, 1984.
Educational Background • S2-Master of Business Administration (MBA), University of Miami Amerika Serikat, 1988.
• S3-Doktor Manajemen Bisnis (konsentrasi di bidang Manajemen Stratejik), Universitas Padjadjaran (UNPAD)
Bandung, 2014.
• Bachelor’s Degree-Diploma IV of Accounting Specialization, State College of Accountancy (STAN) Jakarta,
1984.
• Master’s Degree-Master of Business Administration (MBA), University of Miami, USA, 1988.
• Doctoral Degree-Doctor of Business Management (concentration in Strategic Management), Padjadjaran
University (UNPAD) Bandung, 2014.
Sertifikasi • Register Negara untuk Akuntan No.D-3875 sejak 1985
Certification • Chartered Accountant (CA Indonesia) No. 11.D3875 sejak 2013
• Register Negara Akuntan (RNA) No. RNA 18 sejak 2014
• Certified Forensic Auditor (CfrA) sejak 2014
• Qualified Internal Auditor (QIA) sejak 2019
• Certification in Audit Committee Practices (CACP) sejak 2023
• State Register of Accountants No. D-3875 since 1985
• Chartered Accountant (CA Indonesia) No. 11.D3875 since 2013
• State Register of Accountants (RNA) No. RNA 18 since 2014
• Certified Forensic Auditor (CfrA) since 2014
• Qualified Internal Auditor (QIA) since 2019
• Certification in Audit Committee Practices (CACP) since 2023
Riwayat Karier • Staf Ahli Ketua Umum Komite Olahraga Nasional Indonesia (KONI) Pusat Bidang Pengawasan Keuangan
Career History (2022-2023) dan Bidang Organisasi, Pembinaan Hukum dan Litbang (2023-sekarang)
• Instruktur Yayasan Pendidikan Internal Audit (YPIA) (2019-sekarang)
• Vice Deputy II Games Administration, Indonesia Asian Games Organizing Committee (INASGOC) Asian
Games XVIII Tahun 2018 di Jakarta
• Komisaris (Ketua Komite Audit) PT Pindad (Persero) (2013-2017)
• Anggota Dewan Konsultatif IAI Kompartemen Akuntan Sektor Publik (KASP) (2014-2016)
• Ketua IAI KASP Ex Officio Anggota Dewan Pengurus Nasional IAI (2011-2014)
• Deputi Sekretaris Wakil Presiden Bidang Administrasi pada Kementerian Sekretariat Negara Republik
Indonesia (2010-2013)
• Deputi Pengawasan Bidang Penyelenggaraan Keuangan Daerah BPKP (2007-2010)
• Kepala Perwakilan BPKP pada 3 (tiga) Provinsi (Riau, Jawa Timur dan DKI Jakarta II) dan Direktur pada 2
(dua) Direktorat Pengawasan pada Deputi Akuntan Negara (2002-2007)
• Ketua Ikatan Akuntan Indonesia (IAI) Cabang Sumatera Barat (1999-2000)
• Expert Staff to the General Chairman of the Central Indonesian National Sports Committee (KONI) for
Financial Supervision (2022-2023) and for Organization, Legal Development and R & D (2023-present)
• Instructor of the Internal Audit Education Foundation (YPIA) (2019-present)
• Vice Deputy II of Games Administration, Indonesia Asian Games Organizing Committee (INASGOC) Asian
Games XVIII Year 2018 in Jakarta
• Commissioner (Chairman of the Audit Committee) of PT Pindad (Persero) (2013-2017)
• Member of the Consultative Council of IAI Compartment of Public Sector Accountants (KASP) (2014-2016)
• Chairman of IAI KASP, Ex Officio Member of IAI National Executive Council (2011-2014)
• Deputy Secretary to the Vice President of Administration at the Ministry of State Secretariat of the Republic
of Indonesia (2010-2013)
• Deputy for Supervision of Regional Financial Implementation of BPKP (2007-2010)
• Head of BPKP Representative in 3 (three) Provinces (Riau, East Java, and DKI Jakarta II) and Director in 2
(two) Directorates of Supervision at the Deputy State Accountant (2002-2007)
• Chairman of the Institute of Indonesia Chartered Accountants (IAI) of West Sumatra Branch (1999-2000)
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Nama
Bea Rejeki Tirtadewi
Name
Usia 61 Tahun
Age 61 Years Old
Warga Negara Indonesia
Nationality
Dasar Pengangkatan Surat Keputusan Dewan Komisaris No. KEP-26/KOM-KS/III/2023
Basis of Appointment Board of Commissioners Decree No. KEP-26/KOM-KS/III/2023
Riwayat Pendidikan • S1 Akuntansi, Universitas Airlangga, Surabaya
Educational Background • S2 Pemasaran, Universitas Satyagama, Jakarta
• Bachelor’s Degree in Accounting, Airlangga University, Surabaya
• Master’s Degree in Marketing, Satyagama University, Jakarta
Sertifikasi • Diklat Adum IV/Pim IV BPKP
Certification • Diklat Pimpinan III BPKP
• Diklat Pimpinan II LAN
• Certified Risk Public Professional (CRPP)
• Certified Risk Manager Professional (CRMP)
• Chartered Accountant (CA)
• Certified Fraud Auditor (CfrA)
• Certified Qualified Internal Auditor (QIA)
• Certified Government Chief Auditor Executive (CGCAE)
• COSO Training di IIA Global Head Quarter Orlando, Florida, USA
• BPKP Customised Risk and Controls Training, Washington DC, USA
• Benchmarking Innovation di Manila Philippines
• Overseas Training Organization Integrity, The Hague Belanda
• Narasumber Seminar Association Government Internal Auditor Philippine di Cebu City Philippines
• Pembinaan SPIP Terintegrasi/GRC (Manajemen Risiko, SPIP) Kementerian Dalam Negeri, KemendesPDTT
dan Pemerintah Daerah
• Pembinaan Kapabilitas APIP Kementerian Dalam Negeri, KemendesPDTT dan Pemerintah Daerah
• Certified in Audit Committee Practises (CACP)
• Asesor Manajemen Risiko
• Anggota Dewan Pengawas IKAI (Ikatan Komite Audit Indonesia)
• Anggota Utama IAI (Ikatan Akuntan Indonesia)
• BPKP Adum IV/Pim IV Training
• BPKP Leader III Training
• LAN Leader II Training
• Certified Risk Public Professional (CRPP)
• Certified Risk Manager Professional (CRMP)
• Chartered Accountant (CA)
• Certified Fraud Auditor (CfrA)
• Certified Qualified Internal Auditor (QIA)
• Certified Government Chief Auditor Executive (CGCAE)
• COSO Training at IIA Global Head Quarter Orlando, Florida, USA
• BPKP Customized Risk and Controls Training, Washington DC, USA
• Benchmarking Innovation in Manila, Philippines
• Overseas Training Organization Integrity, The Hague Netherlands
• Seminar Resource Person for Philippine Association of Government Internal Auditors in Cebu City,
Philippines
• Integrated SPIP/GRC Coaching (Risk Management, SPIP) of the Ministry of Home Affairs, Ministry of Village,
Development of Disadvantaged Regions And Transmigration, and Local Governments
• APIP Capability Development of the Ministry of Home Affairs, Village, Development of Disadvantaged
Regions And Transmigration, and Local Governments
• Certified in Audit Committee Practices (CACP)
• Risk Management Assessor
• Member of the Supervisory Council of IKAI (Indonesian Audit Committee Association)
• Main Member of IAI (Institute of Indonesia Chartered Accountants)
Riwayat Karier • Fasilitasi Manajemen Risiko Pemda DKI Januari 2023 sd Maret 2023
Career History • Fasilitasi SPIP Terintegrasi di Kementerian ATR/BPN Juli 2023 sd Oktober 2023
• Fasilitasi Manajemen Risiko di Kementerian ATR/BPN Agustus 2022 sd Desember 2022
• Menguji Certified Risk Management Proffessional (CRMP) 2022 sd saat ini
• Direktur Pengawasan Tata Kelola Pemerintah Daerah, BPKP (Maret 2019 sd 31 Mei 2022)
• Direktur Pengawasan Penyelenggaraan Keuangan Daerah Wilayah II (Juli 2017 sd Maret 2019)
• Direktur Pengawasan Lembaga Pemerintah Bidang Pertahanan dan Keamanan (1 Februari 2013 sd 7 Juli
2017)
• Kepala Sub Direktorat Pengawasan Lembaga Pemerintah Bidang Pertahanan dan Keamanan I (21
September 2010 sd 1 Februari 2013)
• Kepala Sub Direktorat Pengawasan Industri dan Distribusi I pada Deputi Was Perekonomian (17 Juni sd 21
September 2010)
• Facilitating Risk Management of DKI Regional Government (January 2023 to March 2023)
• Facilitating Integrated SPIP at the Ministry of ATR/BPN (July 2023 to October 2023)
• Facilitating Risk Management at the Ministry of ATR/BPN (August 2022 to December 2022)
• Testing Certified Risk Management Proffessional (CRMP) (2022 to present)
• Director of Local Government Governance Supervision, BPKP (March 2019 to May 31, 2022)
• Director of Supervision of Regional Financial Implementation Region II (July 2017 to March 2019)
• Director of Supervision of Government Institutions for Defense and Security (February 1, 2013 to July 7, 2017)
• Head of Sub Directorate of Supervision of Government Institutions for Defense and Security I (September 21,
2010 to February 1, 2013)
• Head of Sub Directorate of Supervision of Industry and Distribution I at the Deputy for Economic Affairs
(June 17 to September 21, 2010)
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
Kebijakan Rapat Meeting Policy
Rapat Komite Audit Audit Committee Meeting
Komite Audit wajib menyelenggarakan rapat Komite The Audit Committee shall hold Audit Committee
Audit minimal 1 (satu) kali dalam tiga bulan atau 4 kali meetings at least 1 (one) time in three months or four
dalam setahun. Hal ini telah sesuai dengan ketentuan times a year. This is in accordance with the provisions
yang tercantum dalam Piagam Komite Audit. stated in the Audit Committee Charter.
Frekuensi Rapat dan Tingkat Kehadiran Meeting Frequency and Level of Attendance
Sepanjang tahun 2023 telah dilaksanakan 55 kali rapat Throughout 2023, the Audit Committee has held 55
Komite Audit. Informasi kehadiran masing-masing meetings. Information on the attendance of each Audit
anggota Komite Audit dalam Rapat Komite Audit Committee member in Audit Committee Meetings
selama tahun 2023 diuraikan pada tabel berikut: during 2023 is described in the following table:
Tingkat
Posisi di Komite Jumlah Jumlah
Nama Kehadiran
Position in the Rapat Kehadiran*
Name Level of Attendance
Committee Total Meeting Total Attendance*
(%)
Tjuk Agus Minahasa Ketua 55 55 100
Chairman
David Pajung Anggota 53 46 87
Member
Djadja Sukirman Anggota 44 40 91
Member
Bea Rejeki Tirtadewi Anggota 44 44 100
Member
* Ketidakhadiran dikarenakan cuti dan/atau tugas kedinasan
Absence due to leave and/or official duties
Laporan Pelaksanaan Tugas Komite Report of the Implementation of Duties
Audit Tahun 2023 of the Audit Committee in 2023
Triwulan Keterangan
No.
Quarter Description
1. Pertama 1. Pembahasan PKAT Internal Audit Tahun 2023; Pembahasan Progres Audit Investigatif PT Krakatau Global
First Trading.
2. Persetujuan Organisasi PT Krakatau Steel (Persero) Tbk.
3. Pembahasan Uji Tuntas Dana Pensiun PT Krakatau Steel (Persero) Tbk.
4. Update Issue terkait Audit Laporan Keuangan KS Group Tahun 2022.
5. Pembahasan Proses Audit Tahun Buku 2022: Timeline Penyelesaian Audit Tahun Buku 2022; Key Audit
Matters SA 701; Indikasi Temuan atau Permasalahan Audit Tahun Buku 2022; Persiapan SA 600.
6. Update Status Progres Audit atas Laporan Keuangan Konsolidasian PT Krakatau Steel (Persero) Tbk dan
Entitas Anak (PTKS Group) untuk tahun yang berakhir tanggal 31 Desember 2022.
7. Update Status Audit Investigasi oleh Internal Audit terkait Issue di PT Krakatau Global Trading.
8. Rapat Koordinasi Teknis Pengawasan Intern Peningkatan Penggunaan Produk Dalam Negeri (P3DN) di
Lingkungan BUMN.
9. Persetujuan Restrukturisasi PT Krakatau Steel (Persero) Tbk Kembali; Lain-lain (Pedoman GCG).
10. Persetujuan Restrukturisasi PT Krakatau Steel (Persero) Tbk Kembali.
11. Update Status Progres Audit atas Laporan Keuangan Konsolidasian PT Krakatau Steel (Persero) Tbk dan
Entitas Anak (PTKS Group) untuk tahun yang berakhir tanggal 31 Desember 2022.
12. Rapat Internal Komite Audit dengan agenda: Program Kerja Komite Audit 2022 vs Realisasi; Program Kerja
Komite Audit Triwulan I - 2023.
13. Penjelasan Progres Terkini Audit Investigasi PT Krakatau Global Trading; Penjelasan Indikasi Fraud di PT
Krakatau Sarana Properti; Laporan Rencana vs Realisasi PKAT Internal Audit Tahun 2022.
14. Update Status Progres Audit atas Laporan Keuangan Konsolidasian PT Krakatau Steel (Persero) Tbk dan
Entitas Anak (PTKS Group) untuk tahun yang berakhir tanggal 31 Desember 2022.
Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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Triwulan Keterangan
No.
Quarter Description
1. Discussion of the Annual Audit Work Program (PKAT) of the Internal Audit Year 2023; Discussion of the
Progress of the Investigative Audit of PT Krakatau Global Trading.
2. Approval of the Organization of PT Krakatau Steel (Persero) Tbk.
3. Discussion of Due Diligence of Pension Fund of PT Krakatau Steel (Persero) Tbk.
4. Update on Issues related to the Audit of KS Group Financial Statements for 2022.
5. Discussion of Audit Process for the 2022 Financial Year: Timeline for Completion of Audit for the 2022
Financial Year; Key Audit Matters SA 701; Indication of Audit Findings or Issues for the 2022 Financial Year;
Preparation of SA 600.
6. Update on Audit Progress Status of the Consolidated Financial Statements of PT Krakatau Steel (Persero)
Tbk and Subsidiaries (PTKS Group) for the year ended December 31, 2022.
7. Update on Audit Investigation Status by the Internal Audit related to the Issue at PT Krakatau Global
Trading.
8. Technical Coordination Meeting on Internal Supervision of Increasing the Use of Domestic Products (P3DN)
within SOEs.
9. Approval of PT Krakatau Steel (Persero) Tbk Restructuring; Others (GCG Guidelines).
10. Approval of PT Krakatau Steel (Persero) Tbk Restructuring.
11. Update on Audit Progress Status of the Consolidated Financial Statements of PT Krakatau Steel (Persero)
Tbk and Subsidiaries (PTKS Group) for the year ended December 31, 2022.
12. Internal Meetings of the Audit Committee with the agenda: Audit Committee Work Program 2022 vs
Realization; Audit Committee Work Program for Quarter I - 2023.
13. Explanation of the Latest Progress of Investigation Audit of PT Krakatau Global Trading; Explanation on
Fraud Indication in PT Krakatau Sarana Properti; Report on Plan vs Realization of PKAT of the Internal Audit
in 2022.
14. Update on Audit Progress Status of the Consolidated Financial Statements of PT Krakatau Steel (Persero)
Tbk and Subsidiaries (PTKS Group) for the year ended December 31, 2022.
2. Kedua 1. Kinerja 2022 dan Update Februari 2023; Update Issues Laporan Keuangan Tahun 2022; Lain-lain.
Second 2. Tanggapan atas Laporan Kinerja sampai dengan Triwulan IV Tahun 2022 (unaudited).
3. Rapat Internal Komite Audit dengan agenda: Pembahasan Program Kerja Komite Audit Tahun 2023.
4. Status Tindak Lanjut Temuan dan Rekomendasi Hasil Audit Internal dan Eksternal; Pembahasan LHA No.
04/GM/IA-KS/LHA/2022 atas Kegiatan Komersial dan Operasional PT Krakatau Jasa Logistik.
5. Update Status Progres Audit atas Laporan Keuangan Konsolidasian PT Krakatau Steel (Persero) Tbk dan
Entitas Anak (PTKS Group) untuk tahun yang berakhir tanggal 31 Desember 2022.
6. Laporan Kinerja sampai dengan Triwulan I Tahun 2023.
7. Laporan GCG dan Risk Management Triwulan I Tahun 2023.
8. Update Status Progres Audit atas Laporan Keuangan Konsolidasian PT Krakatau Steel (Persero) Tbk dan
Entitas Anak (PTKS Group) untuk tahun yang berakhir tanggal 31 Desember 2022.
9. Penjelasan Terkait Insiden HSM#1 dan Dampak pada Laporan Keuangan.
10. Due Dilligence Dana Pensiun PT Krakatau Steel (Persero) Tbk.
11. Pre Exit Meeting Audit Laporan Keuangan PT Krakatau Steel (Persero) Tbk untuk tahun yang berakhir
tanggal 31 Desember 2022.
12. Closing Meeting Audit Laporan Keuangan PT Krakatau Steel (Persero) Tbk untuk tahun yang berakhir
tanggal 31 Desember 2022.
13. Pembahasan Rencana Divestasi PT Krakatau Bandar Samudera.
14. Tanggapan atas Going Concern Memo PT Krakatau Steel (Persero) Tbk.
15. Going Concern PTKS; Pembentukan Tim Task Force Pelunasan Pembayaran Utang; Debt to Equity Swap
PT Krakatau Engineering; Implementasi Permen BUMN No. PER-2/MBU/03/2023; Lain-lain.
16. Penilaian atas Kinerja KAP Tanudiredja, Wibisana, Rintis & Rekan (PwC Indonesia) untuk Audit Laporan
Keuangan PTKS Group Tahun 2022.
1. 2022 Performance and February 2023 Update; Update Issues on the 2022 Financial Statement;
Miscellaneous.
2. Feedback on the Performance Report up to the Fourth Quarter of 2022 (unaudited).
3. Internal Meetings of the Audit Committee with the agenda: Discussion of Audit Committee Work Program
for 2023.
4. Follow-up Status of Findings and Recommendations of Internal and External Audit Results; Discussion of
LHA No. 04/GM/IA-KS/LHA/2022 on Commercial and Operational Activities of PT Krakatau Jasa Logistik.
5. Update on Audit Progress Status of the Consolidated Financial Statements of PT Krakatau Steel (Persero)
Tbk and Subsidiaries (PTKS Group) for the year ended December 31, 2022.
6. Performance Report up to the First Quarter of 2023.
7. GCG and Risk Management Report for the First Quarter of 2023.
8. Update on Audit Progress Status of the Consolidated Financial Statements of PT Krakatau Steel (Persero)
Tbk and Subsidiaries (PTKS Group) for the year ended December 31, 2022.
9. Explanation of HSM#1 Incident and Impact on the Financial Statements.
10. Due Dilligence of Pension Fund of PT Krakatau Steel (Persero) Tbk.
11. Pre-Exit Meeting for the Audit of the Financial Statements of PT Krakatau Steel (Persero) Tbk for the year
ending December 31, 2022.
12. Closing Meeting for the Audit of the Financial Statements of PT Krakatau Steel (Persero) Tbk for the year
ending December 31, 2022.
13. Discussion on the Divestment Plan of PT Krakatau Bandar Samudera.
14. Feedback on Going Concern Memo of PT Krakatau Steel (Persero) Tbk.
15. Going Concern PTKS; Formation of Debt Repayment Task Force Team; Debt to Equity Swap of PT Krakatau
Engineering; Implementation of Regulation of the Minister of SOE No. PER-2/MBU/03/2023; Others.
16. Assessment of the Performance of KAP Tanudiredja, Wibisana, Rintis & Partners (PwC Indonesia) for the
Audit of PTKS Group’s Financial Statements in 2022.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
Triwulan Keterangan
No.
Quarter Description
3. Ketiga 1. Rencana dan Progres Pembayaran Utang.
Third 2. Progres Penjualan Lahan dan Divestasi PT Krakatau Bandar Samudera; Progres Operasional PT Krakatau
Steel (Persero) Tbk terkait Memo Going Concern.
3. Pembahasan PSA 62 dan ICM.
4. Penunjukan KAP Tahun Buku 2023.
5. Hasil Audit Januari - Juli 2023 baik yang sudah dan sedang dikerjakan; Paparan Audit Program atas PKAT.
6. Rencana Pengurangan Penyertaan Modal PT Krakatau Steel (Persero) Tbk di PT Krakatau Sarana
Infrastruktur; Rencana Optimalisasi Aktiva Tetap PT Krakatau Steel (Persero) Tbk; Laporan atas Restatement
Laporan Keuangan Tahun 2019-2021; Penyesuaian Standar Operasional Prosedur Kerja Sama Pendayagunaan
Aktiva Tetap.
7. Penyampaian Kinerja Keuangan FY 2022 Portofolio BUMN.
8. Rencana Recovery dan Modernisasi atas Pabrik HSM#1; Tindak Lanjut atas Permohonan Persetujuan
Penambahan Penyertaan Modal PT Krakatau Steel (Persero) Tbk di PT Krakatau Engineering Melalui
Kompensasi Hak Tagih.
9. Progres Pengadaan KAP; Update Progres Pembayaran Utang Tranche B.
10. Progres Pelunasan Utang Tranche B; Update Progres Pengadaan KAP; Pembentukan Dewan Pengarah ISO
37001; Lain-lain (Tanggapan atas Kinerja Perusahaan, Pemenuhan Organ Pengelola Risiko, dll).
11. Aanwijzing Jasa Audit PT Krakatau Steel (Persero) Tbk. & Group Periode Desember 2023.
12. Management Review Sistem Manajemen Krakatau Steel (SMKS) Tahun 2023.
13. Status Tindak Lanjut Temuan dan Rekomendasi Hasil Audit Internal dan Eksternal per 30 Juni 2023;
Pembahasan LHA/LHE yang sudah terbit namun belum dibahas bersama Komite Audit.
14. Progres Pemilihan KAP untuk Audit Tahun Buku 2023.
15. Aanwijzing Jasa Audit PT Krakatau Steel (Persero) Tbk. & Group Periode Desember 2023.
16. Aanwijzing Jasa Audit Laporan Keuangan PT Krakatau Sarana Infrastruktur Periode Desember 2023.
17. RKAP 2023 Revisi; Cash Flow Projection.
18. Progres Pemilihan KAP untuk Audit Tahun Buku 2023.
19. Laporan GCG dan Risk Management Triwulan II Tahun 2023.
20. Pembahasan LHA Nomor 03/GM/IA-KS/LHA/2022 tentang Kegiatan Komersial PT Krakatau Niaga Indonesia;
Pembahasan LHA Nomor 02/GM/IA-KS/LHA/2023 tentang Kegiatan Operasi dan Perawatan Pabrik Cold
Rolling Mill (CRM); Pembahasan Internal Control dan Sistem Risk Management.
21. Laporan Hasil Assessment Penerapan Faktor ESG pada PT Krakatau Steel (Persero) Tbk.
22. Pengalihan saham PT Krakatau Posco dari POSCO Holdings Inc. ke POSCO Inc (Subsidiary POSCO Holdings).
23. Laporan Penurunan Kinerja PT Krakatau Steel (Persero) Tbk Tahun 2023.
24. Aanwijzing Jasa Penilai Corporate Value PT Krakatau Steel (Persero) Tbk.
25. Klarifikasi Proposal Jasa Audit Laporan Keuangan PT Krakatau Sarana Infrastruktur & Group.
1. Debt Repayment Plan and Progress.
2. Progress of Land Sale and Divestment of PT Krakatau Bandar Samudera; Operational Progress of PT Krakatau
Steel (Persero) Tbk related to Going Concern Memo.
3. Discussion of PSA 62 and ICM.
4. Appointment of KAP for the 2023 Financial Year.
5. Audit Results from January - July 2023, both those that have been and are being conducted; Exposure of
Audit Program on PKAT.
6. Plan to Reduce Capital Participation of PT Krakatau Steel (Persero) Tbk in PT Krakatau Sarana Infrastruktur;
Plan to Optimize Fixed Assets of PT Krakatau Steel (Persero) Tbk; Report on Restatement of the 2019-2021
Financial Statements; Adjustment of Standard Operating Procedures for Cooperation in the Utilization of
Fixed Assets.
7. Submission of Financial Performance for the 2022 Financial Year of SOE Portfolio.
8. Recovery and Modernization Plan for HSM#1 Plant; Follow-up on the Request for Approval of Additional
Capital Participation of PT Krakatau Steel (Persero) Tbk in PT Krakatau Engineering through Compensation of
Collection Rights.
9. KAP Procurement Progress; Update on Tranche B Debt Payment Progress.
10. Tranche B Debt Repayment Progress; Update on KAP Procurement Progress; Formation of ISO 37001
Steering Board; Others (Feedback on Company Performance, Fulfillment of Risk Management Organs, etc.).
11. Aanwijzing Audit Services of PT Krakatau Steel (Persero) Tbk. & Group for December 2023 Period.
12. Management Review of the Krakatau Steel Management System (SMKS) Year 2023.
13. Follow-up Status of Internal and External Audit Findings and Recommendations as of June 30, 2023;
Discussion of LHA/LHE that have been issued but not yet discussed with the Audit Committee.
14. Progress of KAP Selection for Audit of the 2023 Financial Year.
15. Aanwijzing Audit Services of PT Krakatau Steel (Persero) Tbk. & Group for December 2023 Period.
16. Aanwijzing Audit Services for the Financial Statements of PT Krakatau Sarana Infrastruktur for December
2023 Period.
17. ABOP 2023 Revision; Cash Flow Projection.
18. KAP Selection Progress for Audit of the 2023 Financial Year.
19. GCG and Risk Management Report for the Second Quarter of 2023.
20. Discussion of LHA Number 03/GM/IA-KS/LHA/2022 on Commercial Activities of PT Krakatau Niaga Indonesia;
Discussion of LHA Number 02/GM/IA-KS/LHA/2023 on Operation and Maintenance Activities of Cold Rolling
Mill (CRM); Discussion of Internal Control and Risk Management System.
21. Report on the Assessment Results of the Application of ESG Factors at PT Krakatau Steel (Persero) Tbk.
22. Transfer of PT Krakatau Posco shares from POSCO Holdings Inc. to POSCO Inc (Subsidiary of POSCO Holdings).
23. Report on the Decline in Performance of PT Krakatau Steel (Persero) Tbk in 2023.
24. Aanwijzing of Corporate Value Assessment Services of PT Krakatau Steel (Persero) Tbk.
25. Clarification of Proposal for Financial Statement Audit Services of PT Krakatau Sarana Infrastruktur & Group.
Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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Triwulan Keterangan
No.
Quarter Description
4. Keempat 1. Rapat Internal Komite Audit dengan agenda: Program Kerja Audit Tahun 2024; Mengawal KAP Baja dan
Fourth Non Baja; RKAP 2024; Action Plan KS Holding.
2. Rekomendasi penunjukan Kantor Akuntan Publik atas Laporan Keuangan PT Krakatau Steel (Persero) Tbk
dan Entitas Anak (PTKS Group) untuk Tahun Buku 2023.
3. Rapat Pendahuluan Audit Laporan Keuangan Konsolidasian PT Krakatau Steel (Persero) Tbk dan Entitas
Anak Scope Baja Untuk Tahun Buku 2023.
4. Rapat Pendahuluan Audit Laporan Keuangan Konsolidasian PT Krakatau Steel (Persero) Tbk dan Entitas
Anak Scope Non-Baja Untuk Tahun Buku 2023.
5. Perusahaan Pemeringkatan.
6. Progres Penjualan Lahan dan Divestasi PT Krakatau Bandar Samudera; Progres Operasional PT Krakatau
Steel (Persero) Tbk terkait Memo Going Concern.
7. Evaluasi Program Kerja Dewan Komisaris 2023; AOI Hasil Asesmen GCG Dewan Komisaris; Lain-lain.
8. Kinerja sampai dengan Triwulan III Tahun 2023.
9. Kinerja sampai dengan September 2023; Progres Tindak Lanjut Memo Going Concern; Progres Reaktivasi
ISM-BF; Lain-lain.
10. Pemetaan Klasifikasi Risiko; Pedoman Risiko, Digitalisasi Sistem Manajemen Risiko, Internal Control Testing
dan Stress Testing, Road Map Implementasi Manajemen Risiko.
11. Pembahasan Tindak Lanjut Laporan Hasil Audit Nomor 03/GM/IA-KS/LHA/2022 tentang Kegiatan Komersial
PT Krakatau Niaga Indonesia.
12. Pembahasan Tindak Lanjut Laporan Hasil Audit Nomor 02/GM/IA-KS/LHA/2023 tentang Kegiatan Operasi
dan Perawatan Pabrik Cold Rolling Mill (CRM).
13. Laporan Reaktivasi PT Meratus Jaya Iron & Steel.
14. Program Kerja Komite Audit Tahun 2023 dan Rencana Kerja Tahun 2024; Audit Laporan Keuangan Tahun
Buku 2023.
15. Pembahasan Permohonan Pemberian Corporate Guarantee kepada POSCO; Pembahasan Permohonan
Tindakan di luar RKAP 2023 Terkait Pembentukan PT HSM dan PT CRM.
16. Pembahasan Permohonan Tindakan di luar RKAP 2023 Terkait Perubahan Struktur Modal PT Krakatau
Osaka Steel.
17. Pembahasan MoU PT Krakatau Posco.
18. Pemberian Corporate Guarantee kepada Posco; Progres Restrukturisasi Utang; Progress Recovery HSM#1;
Dan lain-lain.
19. Update Status Progres Audit atas Laporan Keuangan Konsolidasian Entitas Anak Scope Non-Baja untuk
tahun yang berakhir tanggal 31 Desember 2023.
20. Tanggapan atas Fraud Risk Assessment PT Krakatau Steel (Persero) Tbk.
21. Pembahasan RKAP Konsolidasi PT Krakatau Steel (Persero) Tbk Tahun 2024.
22. Pendirian PT HSM dan PT CRM.
23. Update Status Progres Audit atas Laporan Keuangan Konsolidasian PT Krakatau Steel (Persero) Tbk dan
Entitas Anak Scope Baja untuk tahun yang berakhir tanggal 31 Desember 2023.
24. Resume RKAP 2024; Progres Pembayaran Utang Tranche B.
1. Internal Meetings of Audit Committee with agenda: Audit Work Program Year 2024; Guarding Steel and
Non-Steel KAP; ABOP 2024; KS Holding Action Plan.
2. Recommendation on a Public Accounting Firm appointment for the Financial Statements of PT Krakatau
Steel (Persero) Tbk and Subsidiaries (PTKS Group) for the 2023 Financial Year.
3. Preliminary Meeting on Audit of the Consolidated Financial Statements of PT Krakatau Steel (Persero) Tbk
and its Steel Scope Subsidiaries for the 2023 Financial Year.
4. Preliminary Meeting of the Audit of the Consolidated Financial Statements of PT Krakatau Steel (Persero)
Tbk and its Non-Steel Scope Subsidiaries for the 2023 Financial Year.
5. Rating Company.
6. Progress of Land Sale and Divestment of PT Krakatau Bandar Samudera; Operational Progress of PT
Krakatau Steel (Persero) Tbk related to Going Concern Memo.
7. Evaluation of the Board of Commissioners Work Program 2023; AOI GCG Assessment Results of the Board
of Commissioners; Others.
8. Performance until the Third Quarter of 2023.
9. Performance until September 2023; Progress of Going Concern Memo Follow-up; Progress of ISM-BF
Reactivation; Others.
10. Risk Classification Mapping; Risk Guidelines, Digitalization of Risk Management System, Internal Control
Testing and Stress Testing, Risk Management Implementation Road Map.
11. Discussion of Follow-up Audit Report Number 03/GM/IA-KS/LHA/2022 on Commercial Activities of PT
Krakatau Niaga Indonesia.
12. Discussion of Follow-up Audit Report No. 02/GM/IA-KS/LHA/2023 on Operation and Maintenance Activities
of Cold Rolling Mill (CRM).
13. Reactivation Report of PT Meratus Jaya Iron & Steel.
14. Audit Committee Work Program for 2023 and Work Plan for 2024; Audit of the Financial Statements for the
2023 Financial Year.
15. Discussion of Request for Provision of Corporate Guarantee to POSCO; Discussion of Request for Action
outside the 2023 ABOP Related to the Establishment of PT HSM and PT CRM.
16. Discussion of Request for Action outside the 2023 ABOP Related to the Change in Capital Structure of PT
Krakatau Osaka Steel.
17. Discussion of the MoU of PT Krakatau Posco.
18. Provision of Corporate Guarantee to Posco; Debt Restructuring Progress; HSM#1 Recovery Progress; etc.
19. Update on Audit Progress Status of the Consolidated Financial Statements of Non-Steel Scope Subsidiaries
for the year ending December 31, 2023.
20. Feedback on the Fraud Risk Assessment of PT Krakatau Steel (Persero) Tbk.
21. Discussion on the Consolidated ABOP of PT Krakatau Steel (Persero) Tbk for 2024.
22. Establishment of PT HSM and PT CRM.
23. Update on Audit Progress Status of the Consolidated Financial Statements of PT Krakatau Steel (Persero)
Tbk and Steel Scope Subsidiaries for the year ended December 31, 2023.
24. Resume of 2024 ABOP; Progress of Tranche B Debt Payment.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
Program Peningkatan Kompetensi Competency Development Program in
Tahun 2023 2023
Perseroan dengan konsisten berkomitmen sebagai The Company is consistently committed as a facilitator
fasilitator bagi Komite Audit dalam meningkatkan for the Audit Committee in improving its competence.
kompetensinya. Program peningkatan kompetensi The competency development program is implemented
diimplementasikan melalui berbagai inisiatif, termasuk through various initiatives, including training, seminars,
pelatihan, seminar, sosialisasi peraturan/kebijakan, studi socialization of regulations/policies, comparative studies,
banding, dan upaya peningkatan kompetensi lainnya. and other competency improvement efforts.
Selama tahun 2023 Komite Audit mengikuti beberapa During 2023, the Audit Committee participated in
program peningkatan kompetensi sebagai berikut: several competency development programs as follows:
Anggota
Komite Audit Tanggal Program Peningkatan Kompetensi
Member of the Audit Date Competency Development Program
Committee
Tjuk Agus Minahasa 13 Juni 2023 Sosialisasi Juknis Komposisi dan Kualifikasi Organ Pengelola Risiko,
June 13, 2023 dari Kementerian BUMN
Socialization of the Technical Guidelines for the Composition and
Qualifications of Risk Management Organs, from the Ministry of SOEs
27 Juni 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “Audit
June 27, 2023 Teknologi Informasi”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “Information
Technology Audit” from the Ministry of SOEs
13 Juli 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “ESG for
July 13, 2023 Auditor”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “ESG for
Auditors” from the Ministry of SOEs
10 Agustus 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “Pre IPO dan
August 10, 2023 Post IPO”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “Pre IPO and
Post IPO” from the Ministry of SOEs
10 Agustus 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema
August 10, 2023 “Pemeringkatan & Penerbitan Efek Bersifat Utang & Sukuk (EBUS)”,
dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “Rating &
Issuance of Debt & Sukuk Securities (EBUS)” from the Ministry of SOEs
27 September 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN dengan
September 27, 2023 Tema “ESG for Boards - Governance of ESG”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs with
the theme “ESG for Boards - Governance of ESG” from the Ministry of
SOEs
5 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN dengan
October 5, 2023 Tema “GRC Integrated Information For Supervisionary Board”, dari
Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs with
the Theme “GRC Integrated Information for Supervisory Board” from
the Ministry of SOEs
19 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN
October 19, 2023 dengan Tema “Joint Venture between SOE and Private Sector”, dari
Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs with
the Theme “Joint Venture between SOE and Private Sector” from the
Ministry of SOEs
25 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN dengan
October 25, 2023 Tema “CG Methodology and Environmental and Social Management
Systems”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs
with the Theme “CG Methodology and Environmental and Social
Management Systems” from the Ministry of SOEs
Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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Anggota
Komite Audit Tanggal Program Peningkatan Kompetensi
Member of the Audit Date Competency Development Program
Committee
14 November 2023 Sosialisasi Petunjuk Teknis dari Kementerian BUMN tentang:
November 14, 2023 1. Penyusunan KPI pada BUMN;
2. Proses Manajemen Risiko dan Agregasi pada Taksonomi Risiko
Portofolio BUMN;
3. Pelaporan Manajemen Risiko BUMN.
Socialization of Technical Guidelines from the Ministry of SOEs on:
1. Preparation of KPIs in SOEs;
2. Risk Management and Aggregation Process on SOE Portfolio Risk
Taxonomy;
3. SOE Risk Management Reporting.
20 Desember 2023 Plant Visit dan Diskusi Lapangan ke PT Krakatau Steel (Persero) Tbk &
December 20, 2023 Group Cilegon
Plant Visit and Field Discussion to PT Krakatau Steel (Persero) Tbk &
Cilegon Group
20 Desember 2023 Sosialisasi Petunjuk Teknis tentang Penilaian Indeks Kematangan
December 20, 2023 Risiko (Risk Maturity Index) di Lingkungan Badang Usaha Milik Negara,
dari Kementerian BUMN
Socialization of Technical Guidelines on Risk Maturity Index
Assessment within State-Owned Enterprises from the Ministry of SOEs
David Pajung 24 Februari 2023 Sosialisasi Updating Talent Pool Direksi BUMN Tahun 2023, dari
February 24, 2023 Kementerian BUMN
Socialization of Updating Talent Pool of SOEs’ Board of Directors in
2023 from the Ministry of SOEs
13 Juni 2023 Sosialisasi Juknis Komposisi dan Kualifikasi Organ Pengelola Risiko,
June 13, 2023 dari Kementerian BUMN
Socialization of Technical Guidelines for the Composition and
Qualifications of Risk Management Organs from the Ministry of SOEs
14 Juni 2023 Webinar Rapat Koordinasi Nasional Pengawasan Intern Tahun 2023
June 14, 2023 dengan Tema “Kawal Produktivitas untuk Transformasi Ekonomi”, dari
BPKP
Webinar of the National Coordination Meeting for Internal Audit 2023
with the Theme “Guarding Productivity for Economic Transformation”
from BPKP
27 Juni 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “Audit
June 27, 2023 Teknologi Informasi”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “Information
Technology Audit” from the Ministry of SOEs
13 Juli 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “ESG for
July 13, 2023 Auditor”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “ESG for
Auditors” from the Ministry of SOEs
10 Agustus 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “Pre IPO dan
August 10, 2023 Post IPO”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “Pre IPO and
Post IPO” from the Ministry of SOEs
10 Agustus 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema
August 10, 2023 “Pemeringkatan & Penerbitan Efek Bersifat Utang & Sukuk (EBUS)”,
dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “Rating &
Issuance of Debt & Sukuk Securities (EBUS)” from the Ministry of SOEs
27 September 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN dengan
September 27, 2023 Tema “ESG for Boards - Governance of ESG”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs with
the Theme “ESG for Boards - Governance of ESG” from the Ministry of
SOEs
5 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN dengan
October 5, 2023 Tema “GRC Integrated Information For Supervisionary Board”, dari
Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs with
the Theme “GRC Integrated Information for Supervisory Board” from
the Ministry of SOEs
19 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN
October 19, 2023 dengan Tema “Joint Venture between SOE and Private Sector”, dari
Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs with
the Theme “Joint Venture between SOE and Private Sector” from the
Ministry of SOEs
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
Anggota
Komite Audit Tanggal Program Peningkatan Kompetensi
Member of the Audit Date Competency Development Program
Committee
25 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN dengan
October 25, 2023 Tema “CG Methodology and Environmental and Social Management
Systems”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs
with the Theme “CG Methodology and Environmental and Social
Management Systems” from the Ministry of SOEs
14 November 2023 Sosialisasi Petunjuk Teknis dari Kementerian BUMN tentang:
November 14, 2023 1. Penyusunan KPI pada BUMN;
2. Proses Manajemen Risiko dan Agregasi pada Taksonomi Risiko
Portofolio BUMN;
3. Pelaporan Manajemen Risiko BUMN.
Socialization of Technical Guidelines from the Ministry of SOEs on:
1. Preparation of KPIs in SOEs;
2. Risk Management and Aggregation Process on SOE Portfolio Risk
Taxonomy;
3. SOE Risk Management Reporting.
18 Desember 2023 Studi Banding ke PT Pupuk Indonesia (Persero)
December 18, 2023 Comparative Study to PT Pupuk Indonesia (Persero)
20 Desember 2023 Plant Visit dan Diskusi Lapangan ke PT Krakatau Steel (Persero) Tbk &
December 20, 2023 Group Cilegon
Plant Visit and Field Discussion to PT Krakatau Steel (Persero) Tbk &
Cilegon Group
20 Desember 2023 Sosialisasi Petunjuk Teknis tentang Penilaian Indeks Kematangan
December 20, 2023 Risiko (Risk Maturity Index) di Lingkungan Badang Usaha Milik Negara,
dari Kementerian BUMN
Socialization of Technical Guidelines on Risk Maturity Index
Assessment within State-Owned Enterprises from the Ministry of SOEs
Djadja Sukirman 13 Juni 2023 Sosialisasi Juknis Komposisi dan Kualifikasi Organ Pengelola Risiko,
June 13, 2023 dari Kementerian BUMN
Socialization of the Technical Guidelines for the Composition and
Qualifications of Risk Management Organs, from the Ministry of SOEs
27 Juni 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “Audit
June 27, 2023 Teknologi Informasi”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “Information
Technology Audit” from the Ministry of SOEs
13 Juli 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “ESG for
July 13, 2023 Auditor”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “ESG for
Auditors” from the Ministry of SOEs
10 Agustus 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “Pre IPO dan
August 10, 2023 Post IPO”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “Pre IPO and
Post IPO” from the Ministry of SOEs
10 Agustus 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema
August 10, 2023 “Pemeringkatan & Penerbitan Efek Bersifat Utang & Sukuk (EBUS)”,
dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “Rating &
Issuance of Debt & Sukuk Securities (EBUS)” from the Ministry of SOEs
14-15 Agustus 2023 Plant Visit Induction Course ke PT Krakatau Steel (Persero) Tbk & Group
August 14-15, 2023 Cilegon
Plant Visit Induction Course to PT Krakatau Steel (Persero) Tbk &
Cilegon Group
22-24 Agustus 2023 Certification in Audit Committee Practices (CACP) 2023, dari Ikatan
August 22-24, 2023 Komite Audit Indonesia (IKAI)
Certification in Audit Committee Practices (CACP) 2023, from the
Indonesian Audit Committee Association (IKAI)
26 September 2023 Forum Penguatan Governansi dan Integritas Pelaporan Keuangan, dari
September 26, 2023 Kementerian BUMN
Forum on Strengthening Financial Reporting Governance and
Integrity from the Ministry of SOEs
Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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Anggota
Komite Audit Tanggal Program Peningkatan Kompetensi
Member of the Audit Date Competency Development Program
Committee
27 September 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN dengan
September 27, 2023 Tema “ESG for Boards - Governance of ESG”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs with
the Theme “ESG for Boards - Governance of ESG” from the Ministry of
SOEs
19 Oktober 2023 Konferensi Nasional Komite Audit Tahun 2023 dengan tema
October 19, 2023 “Mengawal Keberlanjutan dan Pertumbuhan Perseroan Melalui
Pengawasan dan Pengendalian Risiko” oleh Ikatan Komite Audit
Indonesia (IKAI)
National Audit Committee Conference 2023 with the theme “Guarding
the Sustainability and Growth of the Company through Supervision
and Risk Control” by the Indonesian Audit Committee Association
(IKAI)
19 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN
October 19, 2023 dengan Tema “Joint Venture between SOE and Private Sector”, dari
Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs with
the Theme “Joint Venture between SOE and Private Sector” from the
Ministry of SOEs
25 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN dengan
October 25, 2023 Tema “CG Methodology and Environmental and Social Management
Systems”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs
with the Theme “CG Methodology and Environmental and Social
Management Systems” from the Ministry of SOEs
14 November 2023 Sosialisasi Petunjuk Teknis dari Kementerian BUMN tentang:
November 14, 2023 1. Penyusunan KPI pada BUMN;
2. Proses Manajemen Risiko dan Agregasi pada Taksonomi Risiko
Portofolio BUMN;
3. Pelaporan Manajemen Risiko BUMN.
Socialization of Technical Guidelines from the Ministry of SOEs on:
1. Preparation of KPIs in SOEs;
2. Risk Management and Aggregation Process on SOE Portfolio Risk
Taxonomy;
3. SOE Risk Management Reporting.
18 Desember 2023 Studi Banding ke PT Pupuk Indonesia (Persero)
December 18, 2023 Comparative Study to PT Pupuk Indonesia (Persero)
20 Desember 2023 Plant Visit dan Diskusi Lapangan ke PT Krakatau Steel (Persero) Tbk &
December 20, 2023 Group Cilegon
Plant Visit and Field Discussion to PT Krakatau Steel (Persero) Tbk &
Cilegon Group
20 Desember 2023 Sosialisasi Petunjuk Teknis tentang Penilaian Indeks Kematangan
December 20, 2023 Risiko (Risk Maturity Index) di Lingkungan Badang Usaha Milik Negara,
dari Kementerian BUMN
Socialization of Technical Guidelines on Risk Maturity Index
Assessment within State-Owned Enterprises from the Ministry of SOEs
Bea Rejeki Tirtadewi 13 Juni 2023 Sosialisasi Juknis Komposisi dan Kualifikasi Organ Pengelola Risiko,
June 13, 2023 dari Kementerian BUMN
Socialization of the Technical Guidelines for the Composition and
Qualifications of Risk Management Organs, from the Ministry of SOEs
27 Juni 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “Audit
June 27, 2023 Teknologi Informasi”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “Information
Technology Audit” from the Ministry of SOEs
13 Juli 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “ESG for
July 13, 2023 Auditor”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “ESG for
Auditors” from the Ministry of SOEs
10 Agustus 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “Pre IPO dan
August 10, 2023 Post IPO”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “Pre IPO and
Post IPO” from the Ministry of SOEs
10 Agustus 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema
August 10, 2023 “Pemeringkatan & Penerbitan Efek Bersifat Utang & Sukuk (EBUS)”,
dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “Rating &
Issuance of Debt & Sukuk Securities (EBUS)” from the Ministry of SOEs
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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298
Tata Kelola Perusahaan
Corporate Governance
Anggota
Komite Audit Tanggal Program Peningkatan Kompetensi
Member of the Audit Date Competency Development Program
Committee
14-15 Agustus 2023 Plant Visit Induction Course di PT Krakatau Steel (Persero) Tbk & Group
August 14-15, 2023 Cilegon
Plant Visit Induction Course at PT Krakatau Steel (Persero) Tbk &
Cilegon Group
30 Agustus 2023 - Masterclass Program Series XXII dengan Tema “Risk Capacity, The
1 September 2023 Fundamental Missing Puzzle in Risk Management Practice”, dari
August 30, 2023 – September Lembaga Sertifikasi Profesi Manajemen Risiko (LSPMR)
1, 2023 Masterclass Program Series XXII with the Theme “Risk Capacity, The
Fundamental Missing Puzzle in Risk Management Practice” from the
Risk Management Professional Certification Institute (LSPMR)
27 September 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN dengan
September 27, 2023 Tema “ESG for Boards - Governance of ESG”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs with
the Theme “ESG for Boards - Governance of ESG” from the Ministry of
SOEs
5 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN dengan
October 5, 2023 Tema “GRC Integrated Information For Supervisionary Board”, dari
Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs with
the Theme “GRC Integrated Information For Supervisory Board” from
the Ministry of SOEs
19 Oktober 2023 Konferensi Nasional Komite Audit Tahun 2023 dengan tema
October 19, 2023 “Mengawal Keberlanjutan dan Pertumbuhan Perseroan Melalui
Pengawasan dan Pengendalian Risiko” oleh Ikatan Komite Audit
Indonesia (IKAI)
National Audit Committee Conference 2023 with the theme “Guarding
the Sustainability and Growth of the Company through Supervision
and Risk Control” by the Indonesian Audit Committee Association
(IKAI)
19 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN
October 19, 2023 dengan Tema “Joint Venture between SOE and Private Sector”, dari
Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs with
the Theme “Joint Venture between SOE and Private Sector” from the
Ministry of SOEs
25 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN dengan
October 25, 2023 Tema “CG Methodology and Environmental and Social Management
Systems”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs
with the Theme “CG Methodology and Environmental and Social
Management Systems” from the Ministry of SOEs
14 November 2023 Sosialisasi Petunjuk Teknis dari Kementerian BUMN tentang:
November 14, 2023 1. Penyusunan KPI pada BUMN;
2. Proses Manajemen Risiko dan Agregasi pada Taksonomi Risiko
Portofolio BUMN;
3. Pelaporan Manajemen Risiko BUMN.
Socialization of Technical Guidelines from the Ministry of SOEs on:
1. Preparation of KPIs in SOEs;
2. Risk Management and Aggregation Process on SOE Portfolio Risk
Taxonomy;
3. SOE Risk Management Reporting.
20 Desember 2023 Plant Visit dan Diskusi Lapangan ke PT Krakatau Steel (Persero) Tbk &
December 20, 2023 Group Cilegon
Plant Visit and Field Discussion to PT Krakatau Steel (Persero) Tbk &
Cilegon Group
20 Desember 2023 Sosialisasi Petunjuk Teknis tentang Penilaian Indeks Kematangan
December 20, 2023 Risiko (Risk Maturity Index) di Lingkungan Badang Usaha Milik Negara,
dari Kementerian BUMN
Socialization of Technical Guidelines on Risk Maturity Index
Assessment within State-Owned Enterprises from the Ministry of SOEs
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Hasil Pencapaian KPI Komite Audit Results of KPI Achievement of the Audit
Committee
Penilaian kinerja Komite Audit dilakukan melalui metode The performance assessment of the Audit Committee is
self-assessment, yang mengacu pada program kerja conducted through the self-assessment method, which
tahunan dan pencapaian sasaran serta rencana kerja refers to the annual work program and the achievement
yang telah disusun oleh Komite Audit. Berdasarkan self- of goals and work plans that have been prepared by the
assessment tersebut, Komite Audit berhasil mencapai Audit Committee. Based on the self-assessment, the
target yang telah ditetapkan dalam program dan Audit Committee successfully achieved the targets set
rencana kerja Komite. in the Committee’s work program and plan.
KOMITE NOMINASI DAN REMUNERASI NOMINATION AND REMUNERATION
COMMITTEE
Dasar Pembentukan Basis of Establishment
Perseroan membentuk Komite Nominasi dan The Company established the Nomination and
Remunerasi untuk mendukung tanggung jawab Remuneration Committee to support the responsibilities
Dewan Komisaris dalam melaksanakan fungsi nominasi of the Board of Commissioners in carrying out the
dan fungsi remunerasi di Perseroan. Pembentukan nomination and remuneration functions in the
Komite Nominasi dan Remunerasi mengacu kepada Company. The establishment of the Nomination and
surat Menteri BUMN No. S-254/MBU/04/2020 tanggal 17 Remuneration Committee refers to the letter of the
April 2020 Perihal Talent dan Succession Management Minister of SOEs No. S-254/MBU/04/2020 dated April 17,
Direksi serta Peraturan Menteri Negara BUMN No. 2020, Regarding Talent and Succession Management
PER-2/MBU/03/2023 tentang Pedoman Tata Kelola of the Board of Directors and Regulation of the Minister
dan Kegiatan Korporasi Signifikan Badan Usaha Milik of SOEs No. PER-2/MBU/03/2023 concerning Guidelines
Negara serta No. PER-3/MBU/03/2023 tentang Organ for Governance and Significant Corporate Activities of
dan Sumber Daya Manusia Badan Usaha Milik Negara. State-Owned Enterprises, and No. PER-3/MBU/03/2023
concerning Organs and Human Capital of State-Owned
Enterprises.
Komite Nominasi dan Remunerasi diperlukan untuk The Nomination and Remuneration Committee
membangun sistem nominasi dan remunerasi secara is required to build a professional and consistent
profesional dan konsisten berbasis pada prinsip GCG. nomination and remuneration system based on GCG
principles.
Piagam Komite Nominasi dan Charter of the Nomination and
Remunerasi Remuneration Committee
Pelaksanaan tugas dan tanggung jawab Komite The implementation of duties and responsibilities of the
Nominasi dan Remunerasi berpedoman pada Piagam Nomination and Remuneration Committee is guided by
Nominasi dan Remunerasi (Committee Charter). the Nomination and Remuneration Charter (Committee
Piagam ini telah disahkan oleh Dewan Komisaris pada Charter). This charter was ratified by the Board of
tanggal 19 Oktober 2020. Secara garis besar, Piagam Commissioners on October 19, 2020. The Nomination
Komite Nominasi dan Remunerasi mengatur tentang and Remuneration Committee Charter generally
hal berikut: stipulates the following matters:
1. Tujuan dan Sasaran 1. Objectives and Goals
2. Dasar dan Landasan Hukum 2. Legal Basis
3. Pengangkatan dan Pemberhentian 3. Appointment and Dismissal
4. Tugas Komite 4. Duties of the Committee
5. Kewenangan Komite 5. Authority of the Committee
6. Syarat Anggota Komite 6. Requirements of the Committee Members
7. Tanggung Jawab Komite 7. Responsibilities of the Committee
8. Rapat Komite 8. Committee Meetings
9. Laporan Komite 9. Reports of the Committee
10. Akses Kerahasiaan dan Informasi 10. Access to Confidentiality and Information
11. Rencana Kerja dan Anggaran 11. Work Plan and Budget
12. Penghasilan Komite 12. Income of the Committee
13. Pendidikan, Pelatihan dan Tenaga Penunjang 13. Education, Training, and Supporting Staff
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Tata Kelola Perusahaan
Corporate Governance
14. Penilaian Kinerja dan Evaluasi 14. Performance Assessment and Evaluation
15. Kode Etik 15. Code of Ethics
16. Lain-lain dan Penutup 16. Others and Closing
Kriteria dan Independensi Komite Criteria and Independency of the
Nominasi dan Remunerasi Nomination and Remuneration
Committee
Perseroan telah menegaskan bahwa setiap anggota The Company has emphasized that each Nomination
Komite Nominasi dan Remunerasi dipastikan memenuhi and Remuneration Committee member must meet the
kriteria dan persyaratan independensi yang tertera criteria and independence requirements stated in the
dalam Piagam Komite Nominasi dan Remunerasi. Selain Nomination and Remuneration Committee Charter. In
itu, pembentukan komite ini juga telah memenuhi addition, the establishment of this committee has also
ketentuan jumlah, komposisi, dan kompetensi sesuai fulfilled the provisions on number, composition, and
dengan peraturan yang berlaku. competence in accordance with applicable regulations.
Komite Nominasi dan Remunerasi dipimpin oleh The Nomination and Remuneration Committee is led
Komisaris Independen Perseroan, yang tidak by the Company’s Independent Commissioner, who has
mempunyai hubungan afiliasi dengan anggota Direksi, no affiliation with members of the Board of Directors,
anggota Dewan Komisaris, atau Pemegang Saham members of the Board of Commissioners, or Major
Utama, juga tidak merangkap jabatan sebagai anggota Shareholders, nor does he/she concurrently serve as a
komite lainnya. member of other committees.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the
Nominasi dan Remunerasi Nomination and Remuneration
Committee
Piagam Komite Nominasi dan Remunerasi telah The Nomination and Remuneration Committee Charter
menetapkan tugas dan tanggung jawab Komite sebagai has determined the duties and responsibilities of the
berikut: Committee as follows:
1. Memberikan rekomendasi kepada Dewan Komisaris 1. Providing recommendations to the Board of
mengenai: Commissioners on the following:
a. Komposisi jabatan anggota Direksi dan/atau a. Composition of positions of members of the
anggota Dewan Komisaris di seluruh lingkup Board of Directors and/or members of the Board
Perseroan; of Commissioners in all scope of the Company;
b. Kebijakan dan kriteria yang dibutuhkan dalam b. Policies and criteria required in the Nomination
proses Nominasi, serta; process; as well as
c. Kebijakan evaluasi kinerja bagi anggota Direksi c. Policies on performance assessment for
dan/atau anggota Dewan Komisaris. members of the Board of Directors and/or
2. Memberikan usulan calon yang memenuhi members of the Board of Commissioners.
syarat sebagai anggota Direksi dan/atau anggota 2. Providing recommendations on prospective
Dewan Komisaris kepada Dewan Komisaris untuk candidates that fulfill the requirements as members
disampaikan kepada RUPS. of the Board of Directors and/or members of
3. Membantu Dewan Komisaris melakukan penilaian the Board of Commissioners to the Board of
kinerja dengan kesesuaian Remunerasi yang Commissioners for submission to the GMS.
diterima masing-masing anggota Direksi dan/atau 3. Assisting the Board of Commissioners to conduct
anggota Dewan Komisaris. performance assessment in alignment with the
4. Menyusun kebijakan atas Remunerasi bagi anggota remuneration received by each member of the
Direksi dan/atau Anggota Dewan Komisaris dalam Board of Directors and/or members of the Board of
seluruh Perseroan. Commissioners.
4. Preparing remuneration policies for members of the
Board of Directors and/or members of the Board of
Commissioners throughout the Company.
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Keanggotaan dan Masa Jabatan Anggota Membership and Term of Office of
Komite Nominasi dan Remunerasi Members of the Nomination and
Remuneration Committee
Komposisi keanggotaan Komite Nominasi dan The composition of the Nomination and Remuneration
Remunerasi terdiri paling sedikit dari tiga orang, yang Committee membership consists of at least three
salah satunya menjabat sebagai Ketua sekaligus people, one of whom serves as Chairman and is also an
merupakan Komisaris Independen Perseroan. Anggota Independent Commissioner of the Company. Members
Komite Nominasi dan Remunerasi dapat berasal dari of the Nomination and Remuneration Committee may
anggota Dewan Komisaris, atau jika diperlukan, dari come from members of the Board of Commissioners
pihak eksternal Perseroan. Masa jabatan anggota or external parties of the Company, if necessary. The
Komite Nominasi dan Remunerasi yang juga merupakan term of office of the Nomination and Remuneration
Anggota Dewan Komisaris akan berakhir bersamaan Committee member who is also a Member of the Board
dengan masa jabatannya di Dewan Komisaris. of Commissioners will end at the same time as his/her
term of office in the Board of Commissioners.
Susunan keanggotaan Komite Nominasi dan The membership composition of the Company’s
Remunerasi Perseroan pada tahun 31 Desember 2023, Nomination and Remuneration Committee as of
diuraikan sebagai berikut: December 31, 2023, is described as follows:
Jabatan Lain di Perseroan
Nama Posisi Dasar Pengangkatan Periode Jabatan
Other Position in the
Name Position Basis of Appointment Term of Office
Company
David Pajung Ketua Komisaris Independen Surat Keputusan Dewan Komisaris: 19 Juli 2022-sekarang
Chairman Independent No. KEP-32/KOM-KS/VII/2022 July 19, 2022-present
Commissioner No. KEP-35/KOM-KS/VII/2022
Board of Commissioners Decree:
No. KEP-32/KOM-KS/VII/2022
No. KEP-35/KOM-KS/VII/2022
Trisasongko Widianto Sekretaris Komisaris Surat Keputusan Dewan Komisaris 19 Juli 2022 - 17 Januari 2023
Secretary Commissioner No. KEP-32/KOM-KS/VII/2022 July 19, 2022 – January 17, 2023
No. KEP-35/KOM-KS/VII/2022
Board of Commissioners Decree
No. KEP-32/KOM-KS/VII/2022
No. KEP-35/KOM-KS/VII/2022
I Gusti Putu Anggota Komisaris Surat Keputusan Dewan Komisaris 19 Juli 2022 -
Suryawirawan Member Commissioner No. KEP-32/KOM-KS/VII/2022 25 Januari 2023
No. KEP-35/KOM-KS/VII/2022 July 19, 2022 – January 25, 2023
Board of Commissioners Decree
No. KEP-32/KOM-KS/VII/2022
No. KEP-35/KOM-KS/VII/2022
Isfan Fajar Satryo Sekretaris Komisaris Independen Surat Keputusan Dewan Komisaris 26 Januari 2023 – sekarang
Secretary Independent No. KEP-12/KOM-KS/I/2023 January 26, 2023 - present
Commissioner No. KEP-15/KOM-KS/I/2023
Board of Commissioners Decree
No. KEP-12/KOM-KS/I/2023
No. KEP-15/KOM-KS/I/2023
Rusmin Amin Anggota Tidak Ada Surat Keputusan Dewan Komisaris 10 Januari 2023 – sekarang
Member None No. KEP-3/KOM-KS/I/2023 January 10, 2023 - present
No. KEP-15/KOM-KS/I/2023
Board of Commissioners Decree
No. KEP-3/KOM-KS/I/2023
No. KEP-15/KOM-KS/I/2023
Profil Keanggotaan Komite Nominasi Membership Profile of the Nomination
dan Remunerasi and Remuneration Committee
Profil ketua, sekretaris dan anggota Komite Nominasi The profiles of the chairman, secretary, and members
dan Remunerasi yang juga menjabat sebagai anggota of the Nomination and Remuneration Committee
Dewan Komisaris Perseroan, telah diuraikan dengan who also serve as members of the Company’s Board
rinci pada Bab Profil Perusahaan, Sub-bab Profil Dewan of Commissioners, have been described in detail in
Komisaris. the Company Profile Chapter, Board of Commissioners
Profile Sub-chapter.
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Tata Kelola Perusahaan
Corporate Governance
Profil lengkap anggota Komite Nominasi dan The complete profile of the Nomination and
Remunerasi, yang tidak merangkap jabatan di Remuneration Committee members, who do not hold
Perseroan, diuraikan berikut ini: concurrent positions in the Company, is described below:
Nama
Dr. Rusmin Amin, S.Si., M.T.
Name
Usia 55 Tahun 3 Bulan
Age 55 Years and 3 Months Old
Warga Negara Indonesia
Nationality
Dasar Pengangkatan Surat Keputusan Dewan Komisaris No. KEP-3/KOM-KS/I/2023
Basis of Appointment Board of Commissioners Decree No. KEP-3/KOM-KS/I/2023
Riwayat Pendidikan • S3 - Teknik Fisika, Institut Teknologi Bandung
Educational Background • S2 - Instrumen dan Kontrol, Institut Teknologi Bandung
• S1 - Fisika, Institut Teknologi Bandung
• Doctoral Degree - Engineering Physics, Bandung Institute of Technology
• Master Degree - Instrument and Control, Bandung Institute of Technology
• Bachelor Degree - Physics, Bandung Institute of Technology
Sertifikasi • Certified Remuneration Manager (CRM)
Certification
Riwayat Karier • Kepala Biro Organisasi dan Sumber Daya Manusia, 20-12-2021 s/d Sekarang
Career History • Direktur Metrologi, Direktorat Metrologi Direktorat Jenderal Perlindungan Konsumen dan Tertib Niaga,
14-06-2017 s/d 20-12-2021
• Kepala Pusat Data dan Sistem Informasi, Sekretariat Jenderal, 22-12-2015 s/d 14-06-2017
• Kasubdit. Penanganan Hambatan Teknis Perdagangan Wilayah II, Dit. Pengamanan Perdagangan, 17-
03-2015 s/d 22-12-2015
• Kepala ITPC Budapest, Hongaria, 24-03-2011 s/d 31-12-2014
• Head of Organization and Human Resources Bureau, December 20, 2021 to Present
• Director of Metrology, Directorate of Metrology, Directorate General of Consumer Protection and Trade
Order, June 14, 2017 to December 20, 2021
• Head of Data and Information System Center, Secretariat General, December 22, 2015 to June 14, 2017
• Head of Sub-Directorate for Handling Technical Barriers of Trade Region II, Directorate of Trade
Safeguard, March 17, 2015 to June 20, 2017
• Head of ITPC Budapest, Hungary, March 24, 2011 to December 31, 2014
RAPAT KOMITE NOMINASI DAN MEETINGS OF THE NOMINATION AND
REMUNERASI REMUNERATION COMMITTEE
Kebijakan Rapat Meeting Policies
Komite Nominasi dan Remunerasi wajib The Nomination and Remuneration Committee shall
menyelenggarakan rapat Komite Nominasi dan hold Nomination and Remuneration Committee
Remunerasi minimal satu kali dalam tiga bulan atau meetings at least once every three months or four times
empat kali dalam setahun. Selain itu, Komite Nominasi a year. In addition, the Nomination and Remuneration
dan Remunerasi juga dapat mengadakan pertemuan Committee can also organize other special meetings
khusus lainnya apabila diperlukan sesuai kebutuhan. if necessary as needed. This is in accordance with the
Hal ini telah sesuai dengan ketentuan yang tercantum provisions stated in the Nomination and Remuneration
dalam Piagam Komite Nominasi dan Remunerasi. Committee Charter.
Frekuensi Rapat dan Tingkat Kehadiran Meeting Frequency and Level of
Attendance
Sepanjang tahun 2023 rapat Komite Nominasi dan Throughout 2023, the Nomination and Remuneration
Remunerasi telah dilaksanakan sebanyak 23 kali. Committee held 23 meetings. Information on the
Informasi kehadiran masing-masing anggota Komite attendance of each Committee member in the meeting
dalam rapat diuraikan pada tabel berikut: is described in the following table:
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Nama Jumlah Rapat Kehadiran* Tingkat Kehadiran
Name Total Meeting Attendance* Level of Attendance
David Pajung 21 21 100%
Trisasongko Widianto 3 3 100%
I Gusti Putu Suryawirawan 4 4 100%
Isfan Fajar Satryo 18 9 50%
Rusmin Amin 20 20 100%
* Ketidakhadiran dikarenakan cuti dan/atau tugas kedinasan
Absence due to leave and/or official duties
Laporan Pelaksanaan Tugas Komite Report on the Implementation of Duties
Nominasi dan Remunerasi Tahun 2023 of the Nomination and Remuneration
Committee in 2023
Triwulan Keterangan
No.
Quarter Description
1. Pertama 1. Perkenalan Calon Anggota Komite.
First 2. Persetujuan Organisasi PT Krakatau Steel (Persero) Tbk.
3. Uji Tuntas Dana Pensiun PT Krakatau Steel (Persero) Tbk.
4. Update Issue terkait Audit Laporan Keuangan KS Group Tahun 2022.
5. Organisasi Masa Transisi.
6. Rapat Internal Komite Nominasi dan Remunerasi dengan agenda Validasi Talent BOD-1 dan Evaluasi BOD.
7. Wawancara Talent PT Krakatau Steel (Persero) Tbk.
8. Rapat Internal Komite Nominasi dan Remunerasi dengan agenda Evaluasi Direksi PT Krakatau Steel (Persero)
Tbk.
9. Wawancara Direksi dan Komisaris Anak Perusahaan.
10. Kriteria Anggota Komite.
11. Wawancara Rekrutmen Anggota Komite.
1. Introduction of Committee Member Candidates.
2. Approval of PT Krakatau Steel (Persero) Tbk Organization.
3. Due Diligence of Pension Fund of PT Krakatau Steel (Persero) Tbk.
4. Update on Issues related to the Audit of KS Group’s Financial Statements Year 2022.
5. Transition Period Organization.
6. Internal Meeting of the Nomination and Remuneration Committee with the agenda of BOD-1 Talent Validation
and BOD Evaluation.
7. Interview of PT Krakatau Steel (Persero) Tbk Talent.
8. Internal Meeting of the Nomination and Remuneration Committee with the agenda of Evaluation of the Board
of Directors of PT Krakatau Steel (Persero) Tbk.
9. Interview of Subsidiaries’ Board of Directors and Commissioners.
10. Criteria for Committee Members.
11. Interview of Committee Member Recruitment.
2. Kedua 1. Kinerja 2022 dan Update Februari 2023; Update Issues Laporan Keuangan Tahun 2022; Lain-lain.
Second 2. Diskusi Komisaris Anak Perusahaan.
3. Going Concern PTKS; Pembentukan Tim Task Force Pelunasan Pembayaran Utang; Debt to Equity Swap PT
Krakatau Engineering; Implementasi Permen BUMN No. PER-2/MBU/03/2023; Lain-lain.
1. 2022 Performance and February 2023 Update; Update on Issues of the 2022 Financial Statements; Others.
2. Discussion of Subsidiaries’ Commissioners.
3. PTKS Going Concern; Formation of Debt Repayment Task Force Team; Debt to Equity Swap of PT Krakatau
Engineering; Implementation of Regulation of the Minister of SOE No. PER-2/MBU/03/2023; Others.
3. Ketiga 1. Wawancara Calon Direksi Anak Perusahaan.
Third 2. Rencana dan Progres Pembayaran Utang.
3. Progres Penjualan Lahan dan Divestasi PT Krakatau Bandar Samudera; Progres Operasional PT Krakatau Steel
(Persero) Tbk terkait Memo Going Concern.
4. Perubahan Organisasi Transisi; Usulan Remunerasi Direksi.
5. Wawancara Kandidat Komisaris Utama PT Krakatau Sarana Infrastruktur.
6. Sharing Mekanisme Tantiem yang Ditangguhkan.
7. Progres Pelunasan Utang Tranche B; Update Progres Pengadaan KAP; Pembentukan Dewan Pengarah ISO
37001; Lain-lain (Tanggapan atas Kinerja Perusahaan, Pemenuhan Organ Pengelola Risiko, dll).
8. Diskusi Calon Komisaris Anak Perusahaan.
9. Penempatan Corporate Secretary PT Krakatau Steel (Persero) Tbk.
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Tata Kelola Perusahaan
Corporate Governance
Triwulan Keterangan
No.
Quarter Description
1. Interview of Candidates for Subsidiaries’ Board of Directors.
2. Debt Payment Plan and Progress.
3. Progress of Land Sale and Divestment of PT Krakatau Bandar Samudera; Operational Progress of PT Krakatau
Steel (Persero) Tbk related to Going Concern Memo.
4. Changes in the Transition Organization; Proposed Remuneration of the Board of Directors.
5. Interview of Candidate for President Commissioner of PT Krakatau Sarana Infrastruktur.
6. Sharing Mechanism of Deferred Tantiem.
7. Tranche B Debt Repayment Progress; Update on KAP Procurement Progress; Formation of ISO 37001 Steering
Board; Others (Feedback on Company Performance, Fulfillment of Risk Management Organs, etc.).
8. Discussion of Candidates for Subsidiaries’ Commissioners.
9. Placement of Corporate Secretary of PT Krakatau Steel (Persero) Tbk.
4. Keempat 1. Rapat Internal Komite Nominasi dan Remunerasi dengan agenda: Evaluasi Program Kerja Komite 2023; Lain-
Fourth lain.
2. Evaluasi Program Kerja Dewan Komisaris 2023; AOI Hasil Asesmen GCG Dewan Komisaris; Lain-lain.
3. Improvement/Perbaikan di Direktorat SDM Tahun 2023; Kebijakan Pemilihan Talent BOD-1; Kebijakan
Penempatan Pejabat Anak/Cucu Perusahaan.
4. Kinerja s/d September 2023; Progres Tindak Lanjut Memo Going Concern; Progres Reaktivasi ISM-BF; Lain-lain.
5. Wawancara Calon Komisaris Anak Perusahaan.
6. Wawancara Calon Komisaris dan Direktur Anak Perusahaan.
7. Pemberian Corporate Guarantee kepada Posco; Progres Restrukturisasi Utang; Progres Recovery HSM#1; Dan
lain-lain.
8. Program Kerja Komite Nominasi dan Remunerasi Tahun 2024.
9. Resume RKAP 2024; Progres Pembayaran Utang Tranche B.
1. Internal Meeting of the Nomination and Remuneration Committee with agenda: Evaluation of Committee
Work Program 2023; Others.
2. Evaluation of the Board of Commissioners Work Program 2023; AOI GCG Assessment Results of the Board of
Commissioners; Others.
3. Improvement in the Directorate of HR in 2023; BOD-1 Talent Selection Policy; Policy on Placement of Officers in
the Company’s Subsidiaries/Sub-subsidiaries.
4. Performance until September 2023; Progress of Going Concern Memo Follow-up; ISM-BF Reactivation Progress;
Others.
5. Interview of Candidates for Subsidiaries’ Commissioners.
6. Interview of Candidates for Subsidiaries’ Commissioners and Directors.
7. Provision of Corporate Guarantee to Posco; Debt Restructuring Progress; HSM#1 Recovery Progress; etc.
8. Nomination and Remuneration Committee Work Program for 2024.
9. Resume of 2024 ABOP; Progress of Tranche B Debt Payment.
Program Peningkatan Kompetensi Competency Development Program in
Tahun 2023 2023
Perseroan dengan konsisten berkomitmen sebagai The Company is consistently committed as a facilitator
fasilitator bagi Komite Nominasi dan Remunerasi dalam for the Nomination and Remuneration Committee
meningkatkan kompetensinya. Program peningkatan in improving its competence. The competency
kompetensi diimplementasikan melalui berbagai development program is implemented through various
inisiatif, termasuk pelatihan, seminar, sosialisasi initiatives, including training, seminars, socialization
peraturan/kebijakan, studi banding, dan upaya of regulations/policies, comparative studies, and other
peningkatan kompetensi lainnya. competency development efforts.
Informasi mengenai program peningkatan kompetensi Information regarding the competency development
anggota Komite Nominasi dan Remunerasi diuraikan program of the Nomination and Remuneration
pada tabel berikut: Committee members is outlined in the following table:
Anggota
Komite Audit Tanggal Program Peningkatan Kompetensi
Member of the Nomination & Date Competency Development Program
Remuneration Committee
David Pajung 24 Februari 2023 Sosialisasi Updating Talent Pool Direksi BUMN Tahun 2023, dari Kementerian
February 24, 2023 BUMN
Socialization of Updating Talent Pool of the Board of Directors of SOEs in 2023
from the Ministry of SOEs
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Anggota
Komite Audit Tanggal Program Peningkatan Kompetensi
Member of the Nomination & Date Competency Development Program
Remuneration Committee
13 Juni 2023 Sosialisasi Juknis Komposisi dan Kualifikasi Organ Pengelola Risiko, dari
June 13, 2023 Kementerian BUMN
Socialization of the Technical Guidelines for the Composition and Qualifications
of Risk Management Organs from the Ministry of SOEs
14 Juni 2023 Webinar Rapat Koordinasi Nasional Pengawasan Intern Tahun 2023 dengan
June 14, 2023 Tema “Kawal Produktivitas untuk Transformasi Ekonomi”, dari BPKP
Webinar on the 2023 National Coordination Meeting on Internal Audit with the
Theme “Guarding Productivity for Economic Transformation” from BPKP
27 Juni 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “Audit Teknologi
June 27, 2023 Informasi”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “Information
Technology Audit” from the Ministry of SOEs
13 Juli 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “ESG for Auditor”, dari
July 13, 2023 Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “ESG for Auditors” from
the Ministry of SOEs
10 Agustus 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “Pre IPO dan Post IPO”,
August 10, 2023 dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “Pre IPO and Post IPO”
from the Ministry of SOEs
10 Agustus 2023 Pelatihan GRC Masterclass Program 2023 dengan Tema “Pemeringkatan &
August 10, 2023 Penerbitan Efek Bersifat Utang & Sukuk (EBUS)”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 with the Theme “Rating & Issuance of
Debt & Sukuk Securities (EBUS)” from the Ministry of SOEs
27 September 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN dengan Tema
September 27, 2023 “ESG for Boards - Governance of ESG”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs with the Theme
“ESG for Boards - Governance of ESG” from the Ministry of SOEs
5 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN dengan Tema
October 5, 2023 “GRC Integrated Information For Supervisionary Board”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs with the Theme
“GRC Integrated Information For Supervisory Board” from the Ministry of SOEs
19 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN dengan Tema
October 19, 2023 “Joint Venture between SOE and Private Sector”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs with the Theme
“Joint Venture between SOE and Private Sector” from the Ministry of SOEs
25 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian BUMN dengan Tema
October 25, 2023 “CG Methodology and Environmental and Social Management Systems”, dari
Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry of SOEs with the Theme
“CG Methodology and Environmental and Social Management Systems” from
the Ministry of SOEs
14 November 2023 Sosialisasi Petunjuk Teknis dari Kementerian BUMN tentang:
November 14, 2023 1. Penyusunan KPI pada BUMN;
2. Proses Manajemen Risiko dan Agregasi pada Taksonomi Risiko Portofolio
BUMN;
3. Pelaporan Manajemen Risiko BUMN.
Socialization of Technical Guidelines from the Ministry of SOEs on:
1. Preparation of KPIs in SOEs;
2. Risk Management and Aggregation Process on SOE Portfolio Risk Taxonomy;
3. SOE Risk Management Reporting.
18 Desember 2023 Studi Banding ke PT Pupuk Indonesia (Persero)
December 18, 2023 Comparative Study to PT Pupuk Indonesia (Persero)
20 Desember 2023 Plant Visit dan Diskusi Lapangan ke PT Krakatau Steel (Persero) Tbk & Group
December 20, 2023 Cilegon
Plant Visit and Field Discussion to PT Krakatau Steel (Persero) Tbk & Cilegon
Group
20 Desember 2023 Sosialisasi Petunjuk Teknis tentang Penilaian Indeks Kematangan Risiko (Risk
December 20, 2023 Maturity Index) di Lingkungan Badang Usaha Milik Negara, dari Kementerian
BUMN
Socialization of Technical Guidelines on Risk Maturity Index Assessment within
State-Owned Enterprises from the Ministry of SOEs
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Tata Kelola Perusahaan
Corporate Governance
Anggota
Komite Audit Tanggal Program Peningkatan Kompetensi
Member of the Nomination & Date Competency Development Program
Remuneration Committee
Isfan Fajar Satryo 24 Februari 2023 Sosialisasi Updating Talent Pool Direksi BUMN Tahun 2023, dari Kementerian
February 24, 2023 BUMN
Socialization of Updating Talent Pool of the Board of Directors of SOEs in 2023
from the Ministry of SOEs
18 Desember 2023 Studi Banding ke PT Pupuk Indonesia (Persero)
December 18, 2023 Comparative Study to PT Pupuk Indonesia (Persero)
Rusmin Amin 24 Februari 2023 Sosialisasi Updating Talent Pool Direksi BUMN Tahun 2023, dari Kementerian
February 24, 2023 BUMN
Socialization of Updating Talent Pool of the Board of Directors of SOEs in 2023
from the Ministry of SOEs
18 Desember 2023 Studi Banding ke PT Pupuk Indonesia (Persero)
December 18, 2023 Comparative Study to PT Pupuk Indonesia (Persero)
12-14 Desember 2023 Certified Remuneration Manager (CRM) oleh PPM Manajemen
dan 21 Desember 2023 Certified Remuneration Manager (CRM) by PPM Management
December 12-14, 2023,
and December 21, 2023
Hasil Pencapaian KPI Komite Nominasi Results of KPI Achievement of the
dan Remunerasi Nomination and Remuneration
Committee
Penilaian kinerja Komite Nominasi dan Remunerasi The performance assessment of the Nomination and
dilakukan melalui metode self-assessment, yang Remuneration Committee is conducted through the
mengacu pada program kerja tahunan dan pencapaian self-assessment method, which refers to the annual
sasaran serta rencana kerja yang telah disusun oleh work program and the achievement of goals and work
Komite Nominasi dan Remunerasi. Berdasarkan self- plans that have been prepared by the Nomination
assessment tersebut, Komite Nominasi dan Remunerasi and Remuneration Committee. Based on the self-
berhasil mencapai target yang telah ditetapkan dalam assessment, the Nomination and Remuneration
program dan rencana kerja Komite. Committee successfully achieved the targets set in the
Committee’s work program and plan.
KOMITE PENGEMBANGAN USAHA DAN BUSINESS DEVELOPMENT AND
PEMANTAU MANAJEMEN RISIKO RISK MANAGEMENT MONITORING
COMMITTEE
Dasar Pembentukan
Dalam menghadapi dinamika bisnis yang terus Basis of Establishment
meningkat dan tantangan perkembangan zaman yang In facing the ever-increasing business dynamics and
semakin kompleks di tengah persaingan industri yang the challenges of increasingly complex times in the
semakin sengit, Perseroan telah membentuk Komite middle of fierce industry competition, the Company
Pengembangan Usaha dan Pemantau Manajemen has established the Business Development and Risk
Risiko (PU dan PMR). Komite ini dianggap sebagai Management Monitoring Committee (PU and PMR).
elemen penting dalam mendukung fungsi Dewan This committee is considered an important element in
Komisaris. Pembentukan komite ini didasarkan pada supporting the functions of the Board of Commissioners.
ketentuan yang tercantum dalam Peraturan Menteri The establishment of this committee is based on the
Negara BUMN No. PER-2/MBU/03/2023 tentang provisions stated in the Regulation of the Minister
Pedoman Tata Kelola dan Kegiatan Korporasi Signifikan of SOEs No. PER-2/MBU/03/2023 on Guidelines for
Badan Usaha Milik Negara serta No. PER-3/MBU/03/2023 Governance and Significant Corporate Activities of State-
tentang Organ dan Sumber Daya Manusia Badan Usaha Owned Enterprises and No. PER-3/MBU/03/2023 on
Milik Negara. Langkah ini merupakan upaya strategis Organs and Human Capital of State-Owned Enterprises.
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Perseroan untuk menjawab tantangan bisnis yang This step is the Company’s strategic effort to respond to
berkembang dan untuk memastikan manajemen risiko evolving business challenges and to ensure effective risk
yang efektif dalam lingkungan industri yang kompetitif. management in a competitive industry environment.
Piagam Komite Committee Charter
Pelaksanaan tugas dan tanggung jawab Komite PU dan The implementation of duties and responsibilities of the
PMR berpedoman pada aturan yang tercantum dalam PU and PMR Committee is guided by the rules stated in
Piagam Komite (Committee Charter). Piagam ini telah the Committee Charter. This Charter has been updated
diperbarui dan terakhir disahkan oleh Dewan Komisaris and was last approved by the Board of Commissioners
pada tanggal 8 Februari 2019. Garis besar dari Piagam on February 8, 2019. The outline of the PU and PMR
Komite PU dan PMR mencakup aspek-aspek berikut: Committee Charter covers the following aspects:
1. Pendahuluan 1. Introduction
2. Penetapan Organisasi dan Keanggotaan 2. Establishment of the Organization and Membership
3. Tugas, Tanggung Jawab, dan Kewenangan 3. Duties, Responsibilities and Authority
4. Pertemuan, Pelaporan, dan Anggaran 4. Meetings, Reporting, and Budget
5. Penutup 5. Closing
Kriteria dan Independensi Komite PU Criteria and Independency of the PU &
dan PMR PMR Committee
Perseroan telah memastikan bahwa seluruh anggota The Company has ensured that all members of the PU
Komite PU dan PMR memiliki tingkat integritas yang and PMR Committee have a high level of integrity and
tinggi, serta memiliki dasar keilmuan, pengetahuan, have an adequate scientific basis, knowledge, and work
dan pengalaman kerja yang memadai di bidang experience in the field of company management and/
manajemen perusahaan dan/atau manajemen industri or iron/steel industry management, as well as other
besi/baja, serta bidang-bidang terkait lainnya yang relevant iron/steel-based fields. It is intended that these
berhubungan dengan besi/baja. Hal ini bertujuan agar members can carry out their duties optimally.
anggota tersebut dapat melaksanakan tugasnya secara
optimal.
Seluruh anggota Komite PU dan PMR telah memenuhi All PU and PMR Committee members have met all the
semua persyaratan yang tercantum dalam Piagam requirements set out in the PU and PMR Committee
Komite PU dan PMR. Anggota Komite PU dan PMR tidak Charter. Members of the PU and PMR Committee are
diperkenankan untuk memiliki konflik kepentingan, baik not allowed to have conflicts of interest, either personally
secara pribadi maupun kelembagaan, saat mengemban or institutionally, when carrying out their duties and
tugas dan fungsi sebagai anggota Komite. functions as members of the Committee.
Selain itu, Perseroan juga meyakini bahwa Komite PU In addition, the Company also believes that the PU
dan PMR dapat bertindak secara independen tanpa and PMR Committee can act independently without
intervensi dari pihak mana pun. intervention from any party.
Tugas dan Tanggung Jawab Komite PU Duties and Responsibilities of the PU &
dan PMR PMR Committee
Tugas Komite sesuai dengan ketentuan yang diatur The duties of the Committee are in accordance with the
dalam Piagam Komite PU dan PMR yaitu: provisions stipulated in the PU and PMR Committee
1. Mengevaluasi rencana investasi yang akan dilakukan Charter, namely:
oleh Perseroan sebagaimana diatur dalam Lingkup 1. Evaluating the investment plan to be carried out by
Tugas dan Kewenangan pada bagian lain Piagam the Company as stipulated in the Scope of Duties
Pembentukan; and Authorities in another section of the Charter
2. Mengidentifikasi risiko-risiko investasi dan hal- Establishment;
hal lainnya yang memerlukan perhatian Dewan 2. Identifying investment risks and other issues that
Komisaris; require the attention of the Board of Commissioners;
3. Menyampaikan laporan hasil evaluasi dan 3. Submitting reports on assessment results and
rekomendasi kepada Dewan Komisaris atas usulan recommendations to the Board of Commissioners
investasi Perseroan, berdasarkan hasil analisis cost on the Company’s investment proposals based
and benefit dan identifikasi risiko; on results of cost and benefit analysis and risk
identification;
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
4. Melaksanakan tugas lain yang diberikan oleh Dewan 4. Performing other tasks assigned by the Board
Komisaris sepanjang masih dalam lingkup tugas, of Commissioners as long as within the scope of
tanggung jawab dan kewenangan Dewan Komisaris duties, responsibilities, and authorities of the Board
berdasarkan ketentuan perundang-undangan yang of Commissioners based on provisions of applicable
berlaku. laws and regulations.
Keanggotaan dan Masa Jabatan Komite Membership and Term of Office of the
PU dan PMR PU & PMR Committee
Keanggotaan Komite PU dan PMR ditetapkan minimal Membership of the PU and PMR Committee is determined
terdiri dari satu orang Komisaris Independen atau to consist of at least one Independent Commissioner
yang dapat bertindak independen sebagai Ketua dan or someone who can act independently as Chairman
satu orang yang berasal dari pihak luar yang bersifat and one independent outsider with competency in risk
independen yang memiliki kompetensi di bidang management. With this membership structure, the
manajemen risiko. Dengan struktur keanggotaan Committee is expected to utilize its diverse knowledge
seperti ini, diharapkan Komite dapat memanfaatkan and experience to effectively carry out its duties in
pengetahuan dan pengalaman yang beragam supporting the Company’s business development and
untuk secara efektif melaksanakan tugasnya dalam risk management monitoring.
mendukung pengembangan usaha dan pemantauan
manajemen risiko Perseroan.
Susunan keanggotaan Komite PU dan PMR pada 31 The membership composition of the PU and PMR
Desember 2023 diuraikan sebagai berikut: Committee as of December 31, 2023 is described as
follows:
Jabatan Lain di Perseroan
Nama Posisi Dasar Pengangkatan Periode Jabatan
Other Position in the
Name Position Basis of Appointment Term of Office
Company
Dadang Kurnia Ketua Komisaris Surat Keputusan Dewan Komisaris 2020-17 Januari 2023
Chairman Commissioner No. KEP-63/KOM-KS/IX/2020 2020 – January 17, 2023
No. KEP-33/KOM-KS/VII/2022
Board of Commissioners Decree
No. KEP-63/KOM-KS/IX/2020
No. KEP-33/KOM-KS/VII/2022
I Gusti Putu Wakil Ketua Komisaris Surat Keputusan Dewan Komisaris 19 Juli 2022-25 Januari 2023
Suryawirawan Vice Chairman Commissioner No. KEP-32/KOM-KS/VII/2022 July 19, 2022-January 25, 2023
No. KEP-33/KOM-KS/VII/2022
Board of Commissioners Decree
No. KEP-32/KOM-KS/VII/2022
No. KEP-33/KOM-KS/VII/2022
Ketua Komisaris Surat Keputusan Dewan Komisaris 26 Januari 2023-sekarang
Chairman Commissioner No. KEP-12/KOM-KS/I/2023 January 26, 2023-present
No. KEP-13/KOM-KS/I/2023
Board of Commissioners Decree
No. KEP-12/KOM-KS/I/2023
No. KEP-13/KOM-KS/I/2023
Yudha Mediawan Anggota Komisaris Surat Keputusan Dewan Komisaris: 26 Januari 2023 – sekarang
Member Commissioner No. KEP-12/KOM-KS/I/2023 January 26, 2023-present
No. KEP-13/KOM-KS/I/2023
Board of Commissioners Decree:
No. KEP-12/KOM-KS/I/2023
No. KEP-13/KOM-KS/I/2023
Isfan Fajar Satryo Anggota Komisaris Independen Surat Keputusan Dewan Komisaris: 26 Januari 2023-sekarang
Member Independent Commissioner No. KEP-12/KOM-KS/I/2023 January 26, 2023-present
No. KEP-13/KOM-KS/I/2023
Board of Commissioners Decree:
No. KEP-12/KOM-KS/I/2023
No. KEP-13/KOM-KS/I/2023
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Jabatan Lain di Perseroan
Nama Posisi Dasar Pengangkatan Periode Jabatan
Other Position in the
Name Position Basis of Appointment Term of Office
Company
Evans Suryatmaji Anggota Tidak Ada Surat Keputusan Dewan Komisaris 27 Maret 2023 – Sekarang
Member None No. KEP-27/KOM-KS/III/2023 March 27, 2023 - Present
No. KEP-31/KOM-KS/III/2023
Board of Commissioners Decree
No. KEP-27/KOM-KS/III/2023
No. KEP-31/KOM-KS/III/2023
Mas Dharmawan Anggota Tidak Ada Surat Keputusan Dewan Komisaris 27 Maret 2023 – Sekarang
Suryadi Member None No. KEP-28/KOM-KS/III/2023 March 27, 2023 - Present
No. KEP-31/KOM-KS/III/2023
Board of Commissioners Decree
No. KEP-28/KOM-KS/III/2023
No. KEP-31/KOM-KS/III/2023
Profil Keanggotaan Komite PU dan PMR Membership Profile of the PU & PMR
Committee
Profil ketua dan anggota Komite PU dan PMR yang The profiles of the chairman and members of the PU
juga menjabat sebagai anggota Dewan Komisaris, telah and PMR Committee that also serve as members of the
diuraikan dengan rinci pada Bab Profil Perusahaan, Board of Commissioners, have been described in detail
Sub-bab Profil Dewan Komisaris pada halaman 99. in the Company Profile Chapter, Board of Commissioners
Profile Sub-chapter on page 99.
Profil lengkap anggota Komite PU dan PMR yang tidak The complete profile of the PU and PMR Committee
merangkap jabatan lain di Perseroan, diuraikan berikut members who do not hold other positions in the
ini: Company is described below:
Nama
Mas Dharmawan Suryadi
Name
Usia 57 Tahun
Age 57 Years old
Warga Negara Indonesia
Nationality
Dasar Pengangkatan Surat Keputusan Dewan Komisaris No. KEP-28/KOM-KS/III/2023
Basis of Appointment Board of Commissioners Decree No. KEP-28/KOM-KS/III/2023
Riwayat Pendidikan • Menyelesaikan studi Diploma IV (Akuntan) di Sekolah Tinggi Akuntansi Negara (STAN) pada tahun 1994.
Educational Background • S2 Manajemen Keuangan dari Manajemen dan Bisnis Institut Pertanian Bogor (MB-IPB) pada tahun 2013.
• Completed his Diploma IV (Accountant) study at the State College of Accountancy (STAN) in 1994.
• Master’s Degree in Financial Management from Management and Business of Bogor Agricultural University
(MB-IPB) in 2013.
Sertifikasi • Chartered Accountant (CA) Indonesia
Certification • Certification in Audit Committee Practices (CACP)
Riwayat Karier • Sejak tahun 2018 berkarir di PT Jakarta Propertindo (Perseroda)/ Jakpro dimulai sebagai General Manager
Career History Keuangan dan Akuntansi hingga Direktur Keuangan pada salah satu anak usaha PT Jakpro, PT Jakarta
Utilitas Propertindo hingga tahun 2022.
• Pernah menjadi anggota Komite Audit pada Perum Perumnas periode 2016-2019 dan 2019-2021.
• Dari tahun 2015 hingga tahun 2018 menjadi Associate Partner di KAP HMR.
• Sejak tahun 2002 melanjutkan karir di PT Sang Hyang Seri (Persero) dimulai sebagai Kepala Bagian pada
Satuan Pengawasan Intern (SPI) hingga Direktur Perencanaan dan Transformasi pada tahun 2015.
• Berkarir di Badan Pengawasan Keuangan dan Pembangunan (BPKP) sejak tahun 1988 sebagai Auditor
hingga tahun 2002.
• Since 2018, his career at PT Jakarta Propertindo (Perseroda)/Jakpro began as General Manager of Finance
and Accounting to Director of Finance at one of PT Jakpro’s subsidiaries, PT Jakarta Utilitas Propertindo,
until 2022.
• He has been a member of the Audit Committee at Perum Perumnas for the 2016-2019 and 2019-2021
periods.
• He was an Associate Partner at KAP HMR from 2015 to 2018.
• Since 2002, he continued his career at PT Sang Hyang Seri (Persero), starting as Head of Section at the
Internal Audit Unit (SPI) to Director of Planning and Transformation in 2015.
• Since 1988, he worked at the Financial and Development Supervisory Agency (BPKP) as an Auditor until
2002.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
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Nama
Evans Suryatmaji
Name
Usia 64 Tahun
Age 64 Years Old
Warga Negara Indonesia
Nationality
Dasar Pengangkatan Surat Keputusan Dewan Komisaris No. KEP-27/KOM-KS/III/2023
Basis of Appointment Board of Commissioners Decree No. KEP-27/KOM-KS/III/2023
Riwayat Pendidikan • Program Diploma III Keuangan Spesialisasi Akuntansi, STAN DKI Jakarta, Lulus tahun 1980
Educational Background • Sarjana Ekonomi Jurusan Akuntansi, STIE INABA Bandung, Lulus tahun 1995
• Magister Manajemen, Universitas Krisnadwipayana Jakarta, Lulus tahun 2010
• Diploma III Finance Program Specialization in Accounting, STAN DKI Jakarta, Graduated in 1980
• Bachelor’s Degree in Economics, Accounting Department, STIE INABA Bandung, Graduated in 1995
• Master’s Degree in Management, Krisnadwipayana University Jakarta, Graduated in 2010
Sertifikasi • Certified Risk Governance Professional (CRGP) Tahun 2023
Certification • Certified Risk Governance Professional (CRGP) in 2023
Riwayat Karier • Pengusaha Penginapan/Hotel (sampai dengan sekarang)
Career History • Distributor Ban Mobil (sampai dengan sekarang)
• Konsultan Sistem Akuntansi Pajak dan Pengembangan Bisnis (1982 sampai dengan sekarang)
• Konsultan Penyidikan Pajak dan Keuangan di Jawa dan Sumatera (2009 sampai dengan sekarang)
• Pemeriksa Pajak Madya, KPP Sumedang, 2016-2019, Direktorat Jendral Pajak
• Pemeriksa Pajak Madya Merangkap Penyidik Pajak, Kanwil DJP, 2008-2016, Direktorat Jendral Pajak
• Lodging/Hotel Entrepreneur (until now)
• Car Tire Distributor (until now)
• Tax Accounting System and Business Development Consultant (1982 to present)
• Tax and Financial Investigation Consultant in Java and Sumatra (2009 to present)
• Associate Tax Auditor, KPP Sumedang, 2016-2019, Directorate General of Taxes
• Associate Tax Auditor, Concurrently as Tax Investigator, Regional Office of DGT, 2008-2016, Directorate
General of Taxes
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RAPAT KOMITE PU DAN PMR MEETINGS OF THE PU & PMR COMMITTEE
Kebijakan Rapat Meeting Policies
Komite PU dan PMR menyelenggarakan rapat internal The PU and PMR Committee holds internal Committee
Komite minimal 1 (satu) kali dalam satu bulan dan meetings at least once a month and periodic meetings
mengadakan rapat periodik bersama Dewan Komisaris with the Board of Commissioners at least once every
sekurang-kurangnya 1 (satu) kali dalam 3 (tiga) bulan. 3 (three) months. In addition, the PU& and PMR
Selain itu, Komite PU dan PMR juga dapat mengadakan Committee may also hold other special meetings as
pertemuan khusus lainnya apabila diperlukan sesuai required, if necessary. Provisions regarding the PU and
kebutuhan. Ketentuan tentang rapat Komite PU dan PMR Committee meetings have been regulated in the
PMR telah diatur dalam Piagam Komite PU dan PMR. PU and PMR Committee Charter.
Frekuensi Rapat dan Tingkat Kehadiran Meeting Frequency and Level of
Attendance
Sepanjang tahun 2023 rapat Komite PU dan PMR telah Throughout 2023, the PU and PMR Committee held
dilaksanakan sebanyak 29 kali. Informasi kehadiran 29 meetings. Information on the attendance of each
masing-masing anggota Komite dalam rapat diuraikan Committee member in the meetings is outlined in the
pada tabel berikut: following table:
Tingkat Kehadiran
Nama Jumlah Rapat Kehadiran*
Level of Attendance
Name Total Meeting Attendance*
(%)
Dadang Kurnia 2 2 100%
I Gusti Putu Suryawirawan 27 25 93%
Isfan Fajar Satryo 23 5 22%
Yudha Mediawan 22 14 64%
Evans Suryatmaji 24 22 92%
Mas Dharmawan Suryadi 24 22 92%
* Ketidakhadiran dikarenakan cuti dan/atau tugas kedinasan
* Absence due to leave and/or official duties
Laporan Pelaksanaan Tugas Komite PU Report on the Implementation of Duties
dan PMR Tahun 2023 of the PU & PMR Committee in 2023
Triwulan Keterangan
No.
Quarter Description
1. Pertama 1. Persetujuan Organisasi PT Krakatau Steel (Persero) Tbk.
First 2. Uji Tuntas Dana Pensiun PT Krakatau Steel (Persero) Tbk.
3. Update Issue terkait Audit Laporan Keuangan KS Group Tahun 2022.
4. Rapat Internal Komite PU dan PMR dengan agenda rapat Program Kerja Komite PU&PMR Tahun 2023.
5. Persetujuan Restrukturisasi PT Krakatau Steel (Persero) Tbk Kembali dan Lain-lain (Pedoman GCG).
6. Persetujuan Restrukturisasi PT Krakatau Steel (Persero) Tbk Kembali.
1. Approval of the Organization of PT Krakatau Steel (Persero) Tbk.
2. Due Diligence of Pension Fund of PT Krakatau Steel (Persero) Tbk.
3. Update on Issues related to the Audit of KS Group’s Financial Statements Year 2022.
4. Internal Meeting of the PU and PMR Committee with the agenda of the PU & PMR Committee Work
Program meeting in 2023.
5. Approval of PT Krakatau Steel (Persero) Tbk Restructuring and Others (GCG Guidelines).
6. Approval of PT Krakatau Steel (Persero) Tbk Restructuring.
2. Kedua 1. Konsolidasi Anggota Komite Baru; Persiapan Rapat BOC BOD.
Second 2. Kinerja 2022 dan Update Februari 2023; Update Issues Laporan Keuangan Tahun 2022; Lain-lain.
3. Laporan Kinerja sampai dengan Triwulan I Tahun 2023.
4. Laporan GCG dan Risk Management Triwulan I Tahun 2023.
5. Due Dilligence Dana Pensiun PT Krakatau Steel (Persero) Tbk.
6. Pembahasan Rencana Divestasi PT Krakatau Bandar Samudera.
7. Going Concern PTKS; Pembentukan Tim Task Force Pelunasan Pembayaran Utang; Debt to Equity Swap PT
Krakatau Engineering; Implementasi Permen BUMN No. PER-2/MBU/03/2023; Lain-lain.
1. Consolidation of New Committee Members; Preparation for BOC BOD Meeting.
2. Performance 2022 and Update February 2023; Update on Issues of Financial Statements Year 2022; Others.
3. Performance Report up to the First Quarter of 2023.
4. GCG and Risk Management Report for the First Quarter of 2023.
5. Due Dilligence of Pension Fund of PT Krakatau Steel (Persero) Tbk.
6. Discussion of the Divestment Plan of PT Krakatau Bandar Samudera.
7. PTKS Going Concern; Formation of Debt Repayment Task Force Team; Debt to Equity Swap of PT Krakatau
Engineering; Implementation of Regulation of the Minister of SOE No. PER-2/MBU/03/2023; Others.
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Tata Kelola Perusahaan
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Triwulan Keterangan
No.
Quarter Description
3. Ketiga 1. Rencana dan Progres Pembayaran Utang.
Third 2. Progres Penjualan Lahan dan Divestasi PT Krakatau Bandar Samudera; Progres Operasional PT Krakatau
Steel (Persero) Tbk terkait Memo Going Concern.
3. Hasil Audit Januari - Juli 2023 baik yang sudah dan sedang dikerjakan; Paparan Audit Program atas PKAT.
4. Rencana Pengurangan Penyertaan Modal PT Krakatau Steel (Persero) Tbk di PT Krakatau Sarana
Infrastruktur; Rencana Optimalisasi Aktiva Tetap PT Krakatau Steel (Persero) Tbk; Laporan atas
Restatement Laporan Keuangan Tahun 2019-2021; Penyesuaian Standar Operasional Prosedur Kerja Sama
Pendayagunaan Aktiva Tetap.
5. Rencana Recovery dan Modernisasi atas Pabrik HSM#1; Tindak Lanjut atas Permohonan Persetujuan
Penambahan Penyertaan Modal PT Krakatau Steel (Persero) Tbk di PT Krakatau Engineering Melalui
Kompensasi Hak Tagih.
6. Progres Pengadaan KAP; Update Progres Pembayaran Utang Tranche B.
7. Progres Pelunasan Utang Tranche B; Update Progres Pengadaan KAP; Pembentukan Dewan Pengarah ISO
37001; Lain-lain (Tanggapan atas Kinerja Perusahaan, Pemenuhan Organ Pengelola Risiko, dan lain-lain).
8. Persetujuan dan Kontrak Recovery HSM#1.
9. Management Review Sistem Manajemen Krakatau Steel (SMKS) Tahun 2023.
10. RKAP 2023 Revisi; Cash Flow Projection.
11. Laporan GCG dan Risk Management Triwulan II Tahun 2023.
12. Laporan Hasil Assessment Penerapan Faktor ESG pada PT Krakatau Steel (Persero) Tbk.
1. Debt Payment Plan and Progress.
2. Progress of Land Sales and Divestment of PT Krakatau Bandar Samudera; PT Krakatau Steel (Persero) Tbk
Operational Progress related to Going Concern Memo.
3. Audit Results for January - July 2023, both those that have been and are being conducted; Exposure of
Audit Program on PKAT.
4. Plan to Reduce Capital Participation of PT Krakatau Steel (Persero) Tbk in PT Krakatau Sarana Infrastruktur;
Plan for Optimization of Fixed Assets of PT Krakatau Steel (Persero) Tbk; Report on Restatement of the
Financial Statements for 2019-2021; Adjustment of Standard Operating Procedures for Cooperation in the
Utilization of Fixed Assets.
5. Recovery and Modernization Plan for HSM#1 Plant; Follow-up on Application for Approval of Additional
Capital Participation of PT Krakatau Steel (Persero) Tbk in PT Krakatau Engineering through Compensation
of Collection Rights.
6. KAP Procurement Progress; Update on Tranche B Debt Payment Progress.
7. Tranche B Debt Repayment Progress; Update on KAP Procurement Progress; Formation of ISO 37001
Steering Board; Others (Feedback on Company Performance, Fulfillment of Risk Management Organs, etc.).
8. HSM#1 Recovery Agreement and Contract.
9. Management Review of Krakatau Steel Management System (SMKS) Year 2023.
10. ABOP 2023 Revision; Cash Flow Projection.
11. GCG and Risk Management Report for the Second Quarter of 2023.
12. Assessment Report on the Implementation of ESG Factors at PT Krakatau Steel (Persero) Tbk.
4. Keempat 1. Rapat Pendahuluan Audit Laporan Keuangan Konsolidasian PT Krakatau Steel (Persero) Tbk dan Entitas
Fourth Anak Scope Baja Untuk Tahun Buku 2023.
2. Rapat Pendahuluan Audit Laporan Keuangan Konsolidasian PT Krakatau Steel (Persero) Tbk dan Entitas
Anak Scope Non-Baja Untuk Tahun Buku 2023.
3. Progres Penjualan Lahan dan Divestasi PT Krakatau Bandar Samudera; Progres Operasional PT Krakatau
Steel (Persero) Tbk terkait Memo Going Concern.
4. Rapat Internal Komite PU&PMR dengan agenda Evaluasi Program Kerja Komite 2023; Lain-lain.
5. Evaluasi Program Kerja Dewan Komisaris 2023; AOI Hasil Asesmen GCG Dewan Komisaris; Lain-lain.
6. Kinerja sampai dengan Triwulan III Tahun 2023.
7. Kinerja sampai dengan September 2023; Progres Tindak Lanjut Memo Going Concern; Progres Reaktivasi
ISM-BF; Lain-lain.
8. Pemetaan Klasifikasi Risiko; Pedoman Risiko, Digitalisasi Sistem Manajemen Risiko, Internal Control Testing
dan Stress Testing, Road Map Implementasi Manajemen Risiko.
9. Laporan Reaktivasi PT Meratus Jaya Iron & Steel.
10. Program Kerja Komite Audit Tahun 2023 dan Rencana Kerja Tahun 2024; Audit Laporan Keuangan Tahun
Buku 2023.
11. Pembahasan Permohonan Pemberian Corporate Guarantee kepada POSCO; Pembahasan Permohonan
Tindakan di luar RKAP 2023 Terkait Pembentukan PT HSM dan PT CRM.
12. Pembahasan Permohonan Tindakan di luar RKAP 2023 Terkait Perubahan Struktur Modal PT Krakatau
Osaka Steel.
13. Pembahasan MoU PT Krakatau Posco.
14. Pemberian Corporate Guarantee kepada Posco; Progres Restrukturisasi Utang; Progres Recovery HSM#1;
Dan lain-lain.
15. Pembahasan RKAP Konsolidasi PT Krakatau Steel (Persero) Tbk Tahun 2024.
16. Pendirian PT HSM dan PT CRM.
17. Pengawasan lapangan recovery pabrik HSM#1, pabrik CRM, monitoring ISM-BF, dan Anak Perusahaan PT
Krakatau Engineering. Pembahasan integrasi sistem IT PTKS dan Group.
18. Resume RKAP 2024; Progres Pembayaran Utang Tranche B.
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Triwulan Keterangan
No.
Quarter Description
1. Preliminary Meeting on Audit of the Consolidated Financial Statements of PT Krakatau Steel (Persero) Tbk
and Steel Scope Subsidiaries for the 2023 Financial Year.
2. Preliminary Meeting on Audit of the Consolidated Financial Statements of PT Krakatau Steel (Persero) Tbk
and its Non-Steel Scope Subsidiaries for the 2023 Financial Year.
3. Progress of Land Sale and Divestment of PT Krakatau Bandar Samudera; Operational Progress of PT
Krakatau Steel (Persero) Tbk related to Going Concern Memo.
4. Internal Meeting of the PU & PMR Committee with the agenda of Committee Work Program Evaluation
2023; Others.
5. Evaluation of the Board of Commissioners Work Program 2023; AOI GCG Assessment Results of the Board
of Commissioners; Others.
6. Performance up to the Third Quarter of 2023.
7. Performance up to September 2023; Progress of Going Concern Memo Follow-up; Progress of ISM-BF
Reactivation; Others.
8. Risk Classification Mapping; Risk Guidelines, Digitalization of Risk Management System, Internal Control
Testing and Stress Testing, Risk Management Implementation Road Map.
9. PT Meratus Jaya Iron & Steel Reactivation Report.
10. Audit Committee Work Program for 2023 and Work Plan for 2024; Audit of the Financial Statements for the
2023 Financial Year.
11. Discussion of Request for Provision of Corporate Guarantee to POSCO; Discussion of Request for Action
outside the 2023 ABOP Related to the Establishment of PT HSM and PT CRM.
12. Discussion of Request for Action outside the 2023 ABOP related to Changes in the Capital Structure of PT
Krakatau Osaka Steel.
13. Discussion of the MoU of PT Krakatau Posco.
14. Provision of Corporate Guarantee to Posco; Debt Restructuring Progress; HSM#1 Recovery Progress; and
others.
15. Discussion of the Consolidated ABOP of PT Krakatau Steel (Persero) Tbk for 2024.
16. Establishment of PT HSM and PT CRM.
17. Field supervision of HSM#1 plant recovery, CRM plant, monitoring ISM-BF, and Subsidiary of PT Krakatau
Engineering. Discussion on the integration of PTKS and Group IT systems.
18. Resume of 2024 ABOP; Progress of Tranche B Debt Payment.
Program Peningkatan Kompetensi Competency Development Program of
Komite PU dan PMR Tahun 2023 the PU & PMR Committee in 2023
Perseroan senantiasa berupaya memfasilitasi The Company always strives to facilitate the improvement
peningkatan kompetensi Komite PU dan PMR yang of the PU and PMR Committee’s competencies through
dilaksanakan melalui berbagai program di antaranya various programs, including training, seminars,
melalui pelatihan, seminar, sosialisasi peraturan/ socialization of regulations/policies, and comparative
kebijakan dan studi banding, serta upaya peningkatan studies, as well as other competency development
kompetensi lainnya. efforts.
Selama tahun 2023 Komite PU dan PMR mengikuti During 2023, the PU and PMR Committee participated in
beberapa program peningkatan kompetensi sebagai several competency development programs as follows:
berikut:
Anggota Komite PU & PMR Tanggal Program Peningkatan Kompetensi
Member of the PU & PMR Committee Date Competency Development Program
I Gusti Putu Suryawirawan 27 September 2023 Pelatihan GRC Masterclass Program 2023 Kementerian
September 27, 2023 BUMN dengan Tema “ESG for Boards - Governance of
ESG”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry
of SOEs with the Theme “ESG for Boards - Governance
of ESG” from the Ministry of SOEs
14 November 2023 Sosialisasi Petunjuk Teknis dari Kementerian BUMN
November 14, 2023 tentang:
1. Penyusunan KPI pada BUMN;
2. Proses Manajemen Risiko dan Agregasi pada
Taksonomi Risiko Portofolio BUMN;
3. Pelaporan Manajemen Risiko BUMN.
Socialization of Technical Guidelines from the Ministry
of SOEs on:
1. Preparation of KPIs in SOEs;
2. Risk Management and Aggregation Process on SOE
Portfolio Risk Taxonomy;
3. SOE Risk Management Reporting.
Isfan Fajar Satryo 18 Desember 2023 Studi Banding ke PT Pupuk Indonesia (Persero)
December 18, 2023 Comparative Study to PT Pupuk Indonesia (Persero)
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
Anggota Komite PU & PMR Tanggal Program Peningkatan Kompetensi
Member of the PU & PMR Committee Date Competency Development Program
Yudha Mediawan 13 Juni 2023 Sosialisasi Juknis Komposisi dan Kualifikasi Organ
June 13, 2023 Pengelola Risiko, dari Kementerian BUMN
Socialization of the Technical Guidelines for the
Composition and Qualifications of Risk Management
Organs from the Ministry of SOEs
25 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian
October 25, 2023 BUMN dengan Tema “CG Methodology and
Environmental and Social Management Systems”, dari
Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry
of SOEs with the Theme “CG Methodology and
Environmental and Social Management Systems” from
the Ministry of SOEs
14 November 2023 Sosialisasi Petunjuk Teknis dari Kementerian BUMN
November 14, 2023 tentang:
1. Penyusunan KPI pada BUMN;
2. Proses Manajemen Risiko dan Agregasi pada
Taksonomi Risiko Portofolio BUMN;
3. Pelaporan Manajemen Risiko BUMN.
Socialization of Technical Guidelines from the Ministry
of SOEs on:
1. Preparation of KPIs in SOEs;
2. Risk Management and Aggregation Process on SOE
Portfolio Risk Taxonomy;
3. SOE Risk Management Reporting.
Evans Suryatmaji 14-15 Agustus 2023 Plant Visit Induction Course di PT Krakatau Steel
August 14-15, 2023 (Persero) Tbk & Group Cilegon
Plant Visit Induction Course in PT Krakatau Steel
(Persero) Tbk & Cilegon Group
7 September 2023 Pelatihan GRC Masterclass Program 2023 Kementerian
September 7, 2023 BUMN dengan Tema “Risk Management Effectiveness
Evaluation” dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the
Ministry of SOEs with the Theme “Risk Management
Effectiveness Evaluation” from the Ministry of SOEs
27 September 2023 Pelatihan GRC Masterclass Program 2023 Kementerian
September 27, 2023 BUMN dengan Tema “ESG for Boards - Governance of
ESG”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry
of SOEs with the Theme “ESG for Boards - Governance
of ESG” from the Ministry of SOEs
5 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian
October 5, 2023 BUMN dengan Tema “GRC Integrated Information For
Supervisionary Board”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry
of SOEs with the Theme “GRC Integrated Information
For Supervisory Board” from the Ministry of SOEs
19 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian
October 19, 2023 BUMN dengan Tema “Joint Venture between SOE and
Private Sector”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry
of SOEs with the Theme “Joint Venture between SOE
and Private Sector” from the Ministry of SOEs
24 Oktober 2023 Workshop Pengisian Template RKAP 2024 Berbasis
October 24, 2023 Manajemen Risiko, dari Kementerian BUMN
Workshop on Filling in the 2024 ABOP Template Based
on Risk Management from the Ministry of SOEs
25 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian
October 25, 2023 BUMN dengan Tema “CG Methodology and
Environmental and Social Management Systems”, dari
Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry
of SOEs with the Theme “CG Methodology and
Environmental and Social Management Systems” from
the Ministry of SOEs
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Anggota Komite PU & PMR Tanggal Program Peningkatan Kompetensi
Member of the PU & PMR Committee Date Competency Development Program
14 November 2023 Sosialisasi Petunjuk Teknis dari Kementerian BUMN
November 14, 2023 tentang:
1. Penyusunan KPI pada BUMN;
2. Proses Manajemen Risiko dan Agregasi pada
Taksonomi Risiko Portofolio BUMN;
3. Pelaporan Manajemen Risiko BUMN.
Socialization of Technical Guidelines from the Ministry
of SOEs on:
1. Preparation of KPIs in SOEs;
2. Risk Management and Aggregation Process on SOE
Portfolio Risk Taxonomy;
3. SOE Risk Management Reporting.
20 Desember 2023 Plant Visit dan Diskusi Lapangan ke PT Krakatau Steel
December 20, 2023 (Persero) Tbk & Group Cilegon
Plant Visit and Field Discussion to PT Krakatau Steel
(Persero) Tbk & Cilegon Group
20 Desember 2023 Sosialisasi Petunjuk Teknis tentang Penilaian Indeks
December 20, 2023 Kematangan Risiko (Risk Maturity Index) di Lingkungan
Badang Usaha Milik Negara, dari Kementerian BUMN
Socialization of Technical Guidelines on Risk Maturity
Index Assessment within State-Owned Enterprises
from the Ministry of SOEs
Mas Dharmawan Suryadi 14-15 Agustus 2023 Plant Visit Induction Course di PT Krakatau Steel
August 14-15, 2023 (Persero) Tbk & Group Cilegon
Plant Visit Induction Course in PT Krakatau Steel
(Persero) Tbk & Cilegon Group
7 September 2023 Pelatihan GRC Masterclass Program 2023 Kementerian
September 7, 2023 BUMN dengan Tema “Risk Management Effectiveness
Evaluation” dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the
Ministry of SOEs with the Theme “Risk Management
Effectiveness Evaluation” from the Ministry of SOEs
27 September 2023 Pelatihan GRC Masterclass Program 2023 Kementerian
September 27, 2023 BUMN dengan Tema “ESG for Boards - Governance of
ESG”, dari Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry
of SOEs with the Theme “ESG for Boards - Governance
of ESG” from the Ministry of SOEs
19 Oktober 2023 Konferensi Nasional Komite Audit Tahun 2023 dengan
October 19, 2023 tema “Mengawal Keberlanjutan dan Pertumbuhan
Perseroan Melalui Pengawasan dan Pengendalian
Risiko” oleh Ikatan Komite Audit Indonesia (IKAI)
National Audit Committee Conference 2023 with the
theme “Guarding the Sustainability and Growth of the
Company through Supervision and Risk Control” by the
Indonesian Audit Committee Association (IKAI)
24 Oktober 2023 Workshop Pengisian Template RKAP 2024 Berbasis
October 24, 2023 Manajemen Risiko, dari Kementerian BUMN
Workshop on Filling in the 2024 ABOP Template Based
on Risk Management from the Ministry of SOEs
25 Oktober 2023 Pelatihan GRC Masterclass Program 2023 Kementerian
October 25, 2023 BUMN dengan Tema “CG Methodology and
Environmental and Social Management Systems”, dari
Kementerian BUMN
GRC Masterclass Training Program 2023 of the Ministry
of SOEs with the Theme “CG Methodology and
Environmental and Social Management Systems” from
the Ministry of SOEs
14 November 2023 Sosialisasi Petunjuk Teknis dari Kementerian BUMN
November 14, 2023 tentang:
1. Penyusunan KPI pada BUMN;
2. Proses Manajemen Risiko dan Agregasi pada
Taksonomi Risiko Portofolio BUMN;
3. Pelaporan Manajemen Risiko BUMN.
Socialization of Technical Guidelines from the Ministry
of SOEs on:
1. Preparation of KPIs in SOEs;
2. Risk Management and Aggregation Process on SOE
Portfolio Risk Taxonomy;
3. SOE Risk Management Reporting.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
Anggota Komite PU & PMR Tanggal Program Peningkatan Kompetensi
Member of the PU & PMR Committee Date Competency Development Program
20 Desember 2023 Plant Visit dan Diskusi Lapangan ke PT Krakatau Steel
December 20, 2023 (Persero) Tbk & Group Cilegon
Plant Visit and Field Discussion to PT Krakatau Steel
(Persero) Tbk & Cilegon Group
20 Desember 2023 Sosialisasi Petunjuk Teknis tentang Penilaian Indeks
December 20, 2023 Kematangan Risiko (Risk Maturity Index) di Lingkungan
Badang Usaha Milik Negara, dari Kementerian BUMN
Socialization of Technical Guidelines on Risk Maturity
Index Assessment within State-Owned Enterprises
from the Ministry of SOEs
Informasi tentang program peningkatan kompetensi Information on the competency development program
anggota Komite PU dan PMR yang juga menjabat of the PU and PMR Committee members who also
sebagai Dewan Komisaris, telah diuraikan dengan serve as Board of Commissioners has been described
rinci pada sub-bab Program Peningkatan Kompetensi in detail in the Board of Commissioners Competency
Dewan Komisaris. Development Program sub-chapter.
Hasil Pencapaian KPI Komite PU dan Results of KPI Achievement of the PU &
PMR PMR Committee
Penilaian kinerja Komite PU dan PR sebagai organ The performance assessment of the PU and PMR
pendukung Dewan Komisaris menggunakan metode Committee as a support organ of the Board of
self-assessment, berdasarkan pada program kerja Commissioners uses a self-assessment method based
tahunan yang telah disusun, serta pencapaian sasaran on the established annual work plan, as well as on
dan rencana kerja yang telah disusun oleh Komite the targets and work plan established by the Board of
Dewan Komisaris. Commissioners Committees.
SEKRETARIS PERUSAHAAN CORPORATE SECRETARY
POJK No. 35/POJK.04/2014 tentang Sekretaris Perusahaan POJK No. 35/POJK.04/2014 concerning the Corporate
Emiten atau Perusahaan Publik, telah mengatur bahwa Secretary of Issuers or Public Companies, has regulated
Perseroan wajib memiliki organ Sekretaris Perusahaan. that the Company must have a Corporate Secretary
Fungsi dan tugas utama Sekretaris Perusahaan adalah organ. The main functions and duties of the Corporate
memastikan keterbukaan informasi dan membangun Secretary are to ensure information disclosure and to
hubungan serta komunikasi yang efektif dengan pihak build effective relationships and communications with
internal dan eksternal, serta mendukung pelaksanaan internal and external parties, as well as to support the
prinsip-prinsip GCG. implementation of GCG principles.
Sekretaris Perusahaan memiliki peran sebagai The Corporate Secretary has a role as a liaison between
penghubung antara Perseroan dengan regulator, the Company and regulators, capital market supporting
lembaga-lembaga pendukung pasar modal, kalangan institutions, investors, the general public, and other
investor, masyarakat umum, dan pemangku kepentingan stakeholders. Its main duties include managing
lainnya. Tugas utamanya mencakup pengelolaan information related to the Company’s business activities
informasi yang terkait dengan aktivitas bisnis Perseroan, to build a good corporate image. Hierarchically, the
dengan tujuan membangun citra korporasi yang baik. Corporate Secretary is directly responsible to the Board
Secara hierarkis, Sekretaris Perusahaan bertanggung of Directors, and his/her appointment and dismissal
jawab langsung kepada Direksi, dan penunjukan serta are made based on a Decree of the Board of Directors
pemberhentiannya dilakukan berdasarkan Keputusan through the Company’s internal mechanism with the
Direksi melalui mekanisme internal Perseroan dengan approval of the Board of Commissioners.
persetujuan Dewan Komisaris.
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Profil Sekretaris Perusahaan Profile of the Corporate Secretary
Nama
Mohamad Tantra Maulana
Name
Usia 39 tahun
Age 39 years old
Warga Negara Indonesia
Nationality
Domisili Cilegon
Domicile
Dasar Pengangkatan Surat Keputusan Direksi No. 103/DU-KS/Kpts/2023
Basis of Appointment Board of Directors Decree No. 103/DU-KS/Kpts/2023
Riwayat Pendidikan • Sarjana Teknik Sipil dari Institut Teknologi Bandung (2003)
Educational Background • Magister Administrasi Bisnis dari Institut Teknologi Bandung (2010)
• Bachelor’s Degree in Civil Engineering from Bandung Institute of
Technology (2003)
• Master’s Degree in Business Administration from Bandung Institute
of Technology (2010)
Riwayat Karier Bergabung dengan Perseroan sejak tahun 2008 dengan riwayat
Career History karier sebagai berikut:
• Engineer Steel Structure (2008 - 2012)
• Engineer Inspection & Maintenance Engineering (2012 - 2012)
• Senior Engineer Design Engineering (2012 - 2014)
• Senior Engineer Project Proposal (2014 -2015)
• Superintendent Project Planning (2015 - 2018)
• Penugasan Kementerian BUMN (2017 - 2018)
• Chief Strategic Planning (2018 - 2018)
• Manager Strategic Planning & Investment Portofolio (2018 - 2020)
• Vice President Program Management Office (2020 - 2021)
• Vice President Corporate & Business Development (2021 - 2023)
• Sekretaris Perusahaan (2023 - sekarang)
He joined the Company in 2008 with the following career history:
• Engineer Steel Structure (2008 - 2012)
• Engineer Inspection & Maintenance Engineering (2012 - 2012)
• Senior Engineer Design Engineering (2012 - 2014)
• Senior Engineer Project Proposal (2014 -2015)
• Superintendent Project Planning (2015 - 2018)
• Ministry of BUMN Assignment (2017 - 2018)
• Chief Strategic Planning (2018 - 2018)
• Manager Strategic Planning & Investment Portofolio (2018 - 2020)
• Vice President Program Management Office (2020 - 2021)
• Vice President Corporate & Business Development (2021 - 2023)
• Corporate Secretary (2023 - present)
Program Peningkatan Kompetensi Competency Development Program
Perseroan senantiasa berupaya memfasilitasi The Company always strives to facilitate the improvement
peningkatan kompetensi Sekretaris Perusahaan yang of the competence of the Corporate Secretary which
dilaksanakan melalui berbagai program di antaranya is carried out through various programs, including
melalui pelatihan, seminar, sosialisasi peraturan/ training, seminars, socialization of regulations/policies,
kebijakan dan studi banding, serta upaya peningkatan and comparative studies, as well as other competency
kompetensi lainnya. development efforts.
Selama tahun 2023 Sekretaris Perusahaan mengikuti During 2023, the Corporate Secretary participated in
beberapa program peningkatan kompetensi sebagai several competency development programs as follows:
berikut:
Tanggal Program Peningkatan Kompetensi
Date Competency Development Program
1 Desember 2023 Aspek Hukum Holding BUMN & Substansi Baru pada PER-2/MBU/03/2023
December 1, 2023 Legal Aspects of SOE Holding & New Substance in PER-2/MBU/03/2023
20 Desember 2023 Penerapan Fraud Control Plan & Mitigasi Risiko Pencegahan Terjadinya Kerugian Keuangan Negara
December 20, 2023 Implementation of Fraud Control Plan & Risk Mitigation to Prevent State Financial Losses
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
Laporan Pelaksanaan Tugas dan Report on the Implementation of Duties
Tanggung Jawab Sekretaris Perusahaan and Responsibilities of the Corporate
Tahun 2023 Secretary in 2023
Pada tahun 2023 Sekretaris Perusahaan telah In 2023, the Corporate Secretary has performed its duties
melaksanakan tugas dan tanggung jawabnya sebagai and responsibilities as follows:
berikut:
1. Menyelenggarakan RUPS Luar Biasa pada tanggal 1. Organizing the Extraordinary GMS on January 18,
18 Januari 2023. 2023.
2. Menyelenggarakan RUPS Tahunan pada tanggal 31 2. Organizing the Annual GMS on July 31, 2023.
Juli 2023. 3. Conducting the reporting of Company Investment
3. Melakukan pelaporan atas kegiatan Penanaman activities regularly to the Indonesian Investment
Modal Perseroan secara rutin kepada Badan Coordinating Board of the Republic of Indonesia
Koordinasi Penanaman Modal Republik Indonesia (BKPM RI).
(BKPM RI). 4. Managing the disclosure of information to the
4. Mengelola keterbukaan informasi kepada general public, including the availability of
masyarakat, termasuk ketersediaan informasi dalam information on the Company website.
situs web Perseroan. 5. Organizing the Public Expose on November 22, 2023.
5. Menyelenggarakan Public Expose pada tanggal 22
November 2023. 6. Managing communication with BUMN Ministry,
6. Menjalin komunikasi dengan Kementerian BUMN, Ministry of Industry, BPH Migas, OJK, Self-Regulatory
Kementerian Perindustrian, BPH Migas, OJK, Self- Organization (BEI, KSEI, KPEI), BAE, and other related
Regulatory Organization (BEI, KSEI, KPEI), BAE, dan institutions.
lembaga-lembaga terkait lainnya. 7. Attending each Board of Directors Meeting carried
7. Menghadiri setiap pelaksanaan Rapat Direksi yang out once a week, and Joint Meetings of the Board of
dilakukan seminggu sekali dan Rapat Gabungan Directors and the Board of Commissioners held at
Direksi dan Dewan Komisaris yang dilakukan least once a month during 2023.
minimal sebulan sekali selama tahun 2023. 8. Ensuring the preparation and submission of the
8. Memastikan tersusun dan tersampaikannya 2023 Annual Report to the public and relevant
Laporan Tahunan 2023 kepada publik dan Otoritas Regulatory Authorities.
Regulator terkait. 9. Preparing, filling, and documenting the Minutes of
9. Membuat, menyimpan dan mendokumentasikan Meetings of the Board of Directors.
Risalah Rapat Direksi. 10. Updating information on the Company website.
10. Melakukan pengkinian informasi pada situs web 11. Managing the Company’s participation in general
Perseroan. public’s activities through exhibitions, public
11. Mengelola keikutsertaan Perseroan pada kegiatan awards, sponsorship participation, social media
publik umum melalui pameran, penghargaan management, and Company internal activities.
publik, partisipasi sponsorship, dan pengelolaan 12. Preparing Company publication materials in print,
media sosial dan kegiatan internal Perseroan. audio, or visual forms.
12. Melakukan persiapan materi publikasi Perseroan 13. Preparing a special register relating to the Board of
dalam bentuk cetak, audio, ataupun visual. Directors, Board of Commissioners, and their families
13. Menyiapkan daftar khusus yang berkaitan dengan in the Company, including their shareholdings.
Direksi dan Dewan Komisaris dan keluarganya 14. Preparing the list of the Company’s shareholders
dalam Perseroan yang mencakup kepemilikan managed by PT BSR Indonesia.
saham.
14. Membuat daftar pemegang saham Perseroan yang
dikelola oleh PT BSR Indonesia.
Pelaksanaan Kebijakan Kepemilikan Implementation of Share Ownership of
Saham Anggota Direksi dan Dewan Members of the Board of Directors and
Komisaris the Board of Commissioners
Mengemban peran sebagai liaison officer, Sekretaris Carrying out the role of liaison officer, the Corporate
Perusahaan memiliki tanggung jawab sebagai Secretary has the responsibility as coordinator in
koordinator dalam pelaporan kepemilikan saham reporting the share ownership of public companies
Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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319 perusahaan terbuka oleh anggota Direksi dan Dewan by members of the Board of Directors and Board of Komisaris. Perseroan mewajibkan seluruh anggota Commissioners. The Company requires all members Direksi dan Dewan Komisaris untuk melaporkan of the Board of Directors and Board of Commissioners kepemilikan sahamnya di perusahaan terbuka kepada to report their share ownership in public companies Otoritas Jasa Keuangan dan Bursa Efek Indonesia to the Financial Services Authority and the Indonesia dalam waktu maksimal 10 (sepuluh) hari sejak terjadinya Stock Exchange within a maximum of 10 (ten) days from kepemilikan atau perubahan kepemilikan atas saham the occurrence of ownership or changes in ownership perusahaan terbuka. Ketentuan ini sesuai dengan of shares in public companies. This provision is in yang telah diatur dalam Pasal 2 Peraturan Otoritas accordance with what has been regulated in Article 2 Jasa Keuangan No. 11/POJK.04/2017 tentang Laporan of the Financial Services Authority Regulation No. 11/ Kepemilikan atau Setiap Perubahan Kepemilikan POJK.04/2017 concerning the Report of Share Ownership Saham Perusahaan Terbuka. or Any Change in Share Ownership of Public Companies. Hingga akhir tahun 2023, kepemilikan saham Perseroan Until the end of 2023, the Company’s share ownership oleh anggota Direksi dan Dewan Komisaris tetap by members of the Board of Directors and Board of sesuai dengan yang telah dijelaskan dalam Bab Profil Commissioners remains as described in the Company Perusahaan. Setiap kepemilikan atau perubahan Profile Chapter. Any ownership or change in ownership kepemilikan saham perusahaan terbuka oleh anggota of public company shares by members of the Board of Direksi atau Dewan Komisaris telah dilaporkan oleh Directors or Board of Commissioners has been reported Perseroan kepada Otoritas Jasa Keuangan dan Bursa by the Company to the Financial Services Authority and Efek Indonesia. the Indonesia Stock Exchange. UNIT AUDIT INTERNAL INTERNAL AUDIT UNIT Sebagai langkah untuk memastikan efektivitas The steps to ensure the effectiveness of the Company’s pengendalian internal perusahaan, diperlukan praktik internal control, good corporate governance practices, tata kelola perusahaan yang baik, manajemen risiko well-managed risk management, and prevention yang terkelola dengan baik, dan pencegahan terhadap of potential fraud in implementing activities and potensi kecurangan (fraud) dalam pelaksanaan kegiatan achievement of company goals are required. Therefore, serta pencapaian tujuan perusahaan. Oleh karena the Internal Audit Division of PT Krakatau Steel (Persero) itu, Internal Audit Division PT Krakatau Steel (Persero) Tbk performs tests with systematic and structured Tbk. melaksanakan pengujian dengan metode yang methods. The purpose of this test is to ensure that the sistematis dan terstruktur. Tujuan dari pengujian ini level of internal control in each organizational unit of the adalah untuk memastikan bahwa tingkat pengendalian Company is adequate. intern di setiap unit organisasi perusahaan telah memadai. Dalam menjalankan tugasnya, Internal Audit memiliki In carrying out its duties, the Internal Audit is responsible tanggung jawab untuk memberikan nilai tambah dalam to provide added value to the Company’s operational kegiatan operasional perusahaan. Selain melaksanakan activities. In addition to implementing assurance program untuk memberikan keyakinan (assurance provider programs on the adequacy of Internal Control provider) atas kecukupan Pengendalian Internal through risk-based audit methods, the Internal Audit melalui metode audit berbasis risiko (risk-based audit), Division is also expected to provide early warning by selain itu Internal Audit Division diharapkan juga dapat developing audit tools to make the Internal Audit memberikan early warning dengan mengembangkan Division a trusted advisor by providing value-added to audit tools dalam rangka menjadikan Internal Audit the Company, preventive and digitalization as well as Division sebagai trusted advisor dengan memberikan acting/functioning as a consultant and catalyst. The value added bagi perusahaan, preventif dan digitalisasi Internal Audit Division has developed and refined the serta berperan/berfungsi sebagai konsultan dan Internal Audit Information System application program katalisator, maka Internal Audit Division melakukan called “New e-Iamas” which is an Internet-based Internal pengembangan dan penyempurnaan atas program Audit Information System (Digitalization) to support and aplikasi Sistem Informasi Internal Audit bernama facilitate mapping and tracing based on the codification “New e-Iamas” yakni Sistem Informasi Internal Audit of each title of findings and recommendations for berbasis Internet (Digitalisasi) guna mendukung dan findings generated from each audit report (realtime) mempermudah dilakukannya mapping dan tracing and informative, thereby assisting comprehensive berdasarkan kodifikasi setiap judul temuan maupun decision making. In addition, this application is intended rekomendasi temuan yang dihasilkan dari setiap to process all activities in Internal Audit, starting from laporan hasil audit (realtime) dan informatif, sehingga the audit planning process, assurance (audit), and PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
dapat membantu pengambilan keputusan yang consulting (non-audit) activities to monitoring follow-up
komprehensif. Selain itu, aplikasi ini diperuntukkan on audit results.
untuk dapat memproses segala kegiatan/aktivitas di
Internal Audit mulai dari proses perencanaan audit,
kegiatan assurance (audit) dan consulting (non audit)
hingga pemantauan tindak lanjut hasil audit.
Sebagai bagian dari pelaksanaan ketentuan Pasal 67 As part of the implementation of the provisions of Article
UU No. 19 tahun 2003 tentang BUMN, Pasal 66 - 67 67 of Law No. 19 of 2003 concerning SOEs, Articles 66 -
Peraturan Pemerintah No. 44 Tahun 2005, Pasal 28 67 of Government Regulation No. 44 of 2005, Article
Peraturan Menteri Negara BUMN No. PER-01/MBU/2011 28 of the Regulation of the State Minister of SOEs No.
tentang Penerapan Tata Kelola Perusahaan yang Baik PER-01/MBU/2011 concerning the Implementation of
pada BUMN dan Peraturan Menteri Negara BUMN No. Good Corporate Governance in SOEs, Regulation of
PER-2/MBU/03/2023 tentang Pedoman Tata Kelola the State Minister of SOEs No. PER-2/MBU/03/2023
Dan Kegiatan Korporasi Signifikan Badan Usaha Milik concerning Guidelines for Governance and Significant
Negara serta Peraturan Otoritas Jasa Keuangan No. 56/ Corporate Activities of State-Owned Enterprises and
POJK.04/2015 tentang Pembentukan dan Pedoman Financial Services Authority Regulation No. 56/POJK.04.
Penyusunan Piagam Unit Audit Internal, Perseroan /2015 concerning the Establishment and Guidelines for
memiliki unit Internal Audit dengan tugas dan fungsi Preparing an Internal Audit Unit Charter, the Company
pokok organisasi yang telah diperbaharui sesuai SK has an Internal Audit unit with the main duties and
Direksi No. 449/DIR.SDM-KS/Kpts/2021 pada tanggal 2 functions of the organization that has been updated
November 2021. according to the Decree of the Board of Directors No.
449/DIR.SDM-KS/Kpts/2021 on November 2, 2021.
Tugas dan fungsi pokok Internal Audit adalah sebagai
berikut: The main duties and functions of the Internal Audit are
1. M e r e n c a n a k a n , mengorganisasikan, as follows:
mengkoordinasikan dan mengendalikan aktivitas 1. Planning, organizing, coordinating, and controlling
perumusan sasaran dan rencana strategis internal the processes of formulating internal audit targets
audit; and strategic plans;
2. Pelaksanaan audit pada seluruh unit bisnis 2. Audits implementation on all of the Company’s
Perusahaan; business units;
3. Monitoring tindaklanjut hasil audit dari Internal 3. Monitoring the follow-up on audit results from
Audit maupun Eksternal Audit; Internal and External Audits;
4. Konsultan internal bagi manajemen perusahaan 4. Internal consultants for company management,
dengan menghasilkan laporan yang memuat producing reports containing recommendations
rekomendasi atau alternatif solusi mengenai or alternative solutions regarding the reliability
keandalan sistem pengendalian internal, kepatuhan of the internal control system, compliance with
terhadap peraturan dan perundangan yang berlaku applicable laws and regulations, and the adequacy
dan kecukupan pelaksanaan manajemen risiko of risk management implementation in order to
guna peningkatan efisiensi, efektivitas dan kinerja increase the company’s efficiency, effectiveness,
perusahaan. and performance.
5. Menentukan strategi pelaksanaan Audit Intern Anak 5. Determining the strategy for implementing the
Perusahaan PTKS, merumuskan prinsip Audit Intern Internal Audit of PTKS Subsidiaries, formulating
yang mencakup metodologi audit dan langkah Internal Audit principles that include audit
pelaksanaan pengendalian mutu serta memantau methodology and quality control implementation
pelaksanaan Audit intern pada masing-masing steps, and monitoring the implementation of
Anak Perusahaan PTKS. Internal Audit at each PTKS Subsidiary.
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Struktur dan Kedudukan Audit Internal Structure and Position of Internal Audit
Secara struktural, Unit Audit Internal berada di bawah Structurally, the Internal Audit Unit is under the direct
langsung pengawasan dan bertanggungjawab kepada supervision of and responsible to the President Director.
Direktur Utama. Dengan demikian, struktur organisasi Thus, the organizational structure of the Internal Audit
Unit Audit Internal dapat dijelaskan melalui bagan Unit can be explained through the following chart:
sebagai berikut:
Pengangkatan dan Pemberhentian Head of Internal Audit Appointment and
Kepala Audit Internal Dismissal
Pengangkatan Kepala Audit Internal dilaksanakan The appointment of the Head of Internal Audit is carried
berlandaskan pada Pasal 5 Peraturan Otoritas Jasa out based on Article 5 of the Financial Services Authority
Keuangan No. 56/POJK.04/2015 dan Peraturan Regulation No. 56/POJK.04/2015 and Regulation of
Menteri Negara BUMN No. PER-2/MBU/03/2023 the State Minister of SOEs No. PER-2/MBU/03/2023
tentang Pedoman Tata Kelola Dan Kegiatan Korporasi concerning Guidelines for Governance and Significant
Signifikan Badan Usaha Milik Negara dalam Pasal 57 Corporate Activities of State-Owned Enterprises in
ayat 3 (b). Kepala Audit Internal Perseroan diangkat dan Article 57 paragraph 3 (b). The Head of Internal Audit
diberhentikan oleh Direktur Utama dengan persetujuan of the Company is appointed and dismissed by the
dari Dewan Komisaris. President Director with the approval of the Board of
Commissioners.
Melalui Surat Keputusan Direksi No. 46A/DU-KS/ Through the Decree of the Board of Directors No. 46A/
Kpts/2020 Tanggal 8 Mei 2020, Perseroan telah menunjuk DU-KS/Kpts/2020 dated May 8, 2020, the Company has
Dida Nugraha untuk menjadi Head of Internal Audit appointed Dida Nugraha as the Head of Internal Audit of
Perseroan sejak tanggal 11 Mei 2020. the Company since May 11, 2020.
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Tata Kelola Perusahaan
Corporate Governance
Profil Kepala Audit Internal Head of Internal Audit Profile
Nama
Dida Nugraha
Name
Usia 44 tahun
Age 44 years old
Warga Negara Indonesia
Nationality
Dasar Pengangkatan Surat Keputusan (SK) Direksi PT Krakatau Steel (Persero) Tbk No.
Basis of Appointment 46A/DU- KS/Kpts/2020
Decree of the Board of Directors of PT Krakatau Steel (Persero)
Tbk No. 46A/DU-KS/Kpts/2020
Riwayat Pendidikan • Sarjana Hukum Universitas Padjadjaran (2004)
Educational Background • Qualified Internal Auditor (QIA) Certification dari Dewan
Sertifikasi QIA (2022)
• Bachelor’s degree in Law from Padjadjaran University (2004)
• Qualified Internal Auditor (QIA) Certification from QIA
Certification Board (2022)
Riwayat Karier Bergabung dengan Perseroan sejak tahun 2005 dengan riwayat
Career History karier sebagai berikut:
• Corporate Lawyer (2006 - 2010)
• Senior Corporate Lawyer (2010 - 2015)
• Legal Counsel (2016)
• Manager Project Development (2016-2020)
• General Manager Program Mgt. Office (Februari 2020 – Mei
2020)
• Manager Project Development (2016-2020)
• Head of Internal Audit PT Krakatau Steel (Persero) Tbk (Mei
2020- Sekarang)
Joined the Company since 2005 with the following career history:
• Corporate Lawyer (2006 - 2010)
• Senior Corporate Lawyer (2010 - 2015)
• Legal Counsel (2016)
• Project Development Manager (20162020)
• Program Mgt. Office General Manager (February 2020 – May
2020)
• Head of Internal Audit PT Krakatau Steel (Persero) Tbk (May
2020 - Present)
Profil Karyawan Audit Internal Internal Audit Members Profile
QIA Certification
Sertifikasi QIA
Pendidikan Usia (Tahun)
Manning
Posisi Education Age (Year)
No.
Position
Aktual S2 S1 D3 S0 36- 41- 46-
Table <36 51-56
Actual Master Bachelor Diploma 3 Non-Degree 40 45 50
1. Head of Internal Audit 1 1 (0) - 1 - - 1 - - 1 - -
Officer IA Database 1 1 (0) - 1 - - - 1 - - - -
IA Database Officer
2. Manager Operational 1 1 (0) 1 - - - 1 - 1 - - -
Audit
Operational Audit
Manager
Senior Auditor 5 1 (4) - - 1 - 1 - - - - 1
Operational
Senior Operational
Auditor
Auditor Operasional 2 2 (0) - 2 - - 1 - 2 - - -
Operational Auditor
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QIA Certification
Sertifikasi QIA
Pendidikan Usia (Tahun)
Manning
Posisi Education Age (Year)
No.
Position
Aktual S2 S1 D3 S0 36- 41- 46-
Table <36 51-56
Actual Master Bachelor Diploma 3 Non-Degree 40 45 50
3. Manager Commercial 1 1 (0) - 1 - - 1 - 1 - - -
Audit
Commercial Audit
Manager
Senior Auditor 5 3 (2) 1 2 - - 3 - 2 - - 1
Commercial
Senior Commercial
Auditor
Auditor Commercial 2 2 (0) 1 1 - - 1 - - 2 - -
Commercial Auditor
4. Group Leader RC&D 1 0 (1) - - - - - - - - - -
RC&D Group Leader
Senior Auditor RC&D 1 1 (0) - 1 - - 1 - 1 - - -
Senior RC&D Auditor
Auditor RC&D 1 1 (0) - 1 - - - 1 - - - -
RC&D Auditor
Jumlah | Total 21 14 (7) 3 10 1 - 10 2 7 3 - 2
Struktur Organisasi Internal Audit Division sesuai dengan In accordance with the manning table, the Internal Audit
manning table akan didukung oleh Sumber Daya Division’s organizational structure will be supported by
Manusia yang berjumlah 21 (dua puluh satu) karyawan Human Resources totaling 21 (twenty-one) members,
termasuk 1 (satu) Head of Internal Audit dan 2 (dua) including the Head of Internal Audit, 2 Managers, and 1
Manager serta 1 (satu) Posisi Setingkat Manager (Group Manager-level position (Group Leader). Each Manager is
Leader). Masing-masing Manager mengoordinasi Tim in charge of coordinating the Audit Team, which consists
Audit yang terdiri dari 5 (lima) orang Senior Auditor dan of 5 (five) Senior Auditors and two Auditors.
2 orang Auditor.
Selain itu, Head of Internal Audit membawahi 1 Furthermore, the Head of Internal Audit supervises 1
(satu) posisi setingkat Manager yaitu Group Leader (one) Manager-level position, namely the Research,
Research, Controlling & Development (RCD) Audit yang Controlling, and Development (RCD) Group Leader, who
mengoordinasi 1 (satu) orang Senior Auditor RC&D Audit, coordinates one Senior RC&D Auditor, one RC&D Auditor,
1 (satu) orang Auditor RC&D Audit dan 1 (satu) orang and one Internal Audit Database Officer.
Officer Internal Audit Database.
Realisasi saat ini, Internal Audit Divison didukung oleh In current realization, the Internal Audit Divison is
sumber daya manusia yang berjumlah 13 (tiga belas) supported by human resources totaling 13 (thirteen)
karyawan terdiri dari 1 (satu) Head of Internal Audit, 1 employees consisting of 1 (one) Head of Internal Audit,
(satu) Manager, 1 (satu) Senior Research Controlling & 1 (one) Manager, 1 (one) Senior Research Controlling &
Development (RC&D) Audit, 4 (empat) Senior Auditor, 5 Development (RC&D) Audit, 4 (four) Senior Auditors,
(lima) Auditor dan 1 (satu) Officer Database Internal Audit. 5 (five) Auditors, and 1 (one) Internal Audit Database
Sesuai dengan struktur organisasi, Internal Audit Divison Officer. In accordance with the organizational structure,
di Perseroan terdiri atas 3 (tiga) unit/Department, yakni the Internal Audit Division in the Company consists of
Group RC&D Audit, Operasional Audit Department, dan 3 (three) units/Departments, namely the RC&D Audit
Commercial Audit Department. Group, Operational Audit Department, and Commercial
Audit Department.
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Tata Kelola Perusahaan
Corporate Governance
Informasi lebih rinci tentang tugas dan fungsi dari More detailed information on the duties and functions
masing-masing departemen tersebut terjabarkan of each department is set out in the table below:
dalam tabel di bawah ini:
Divisi Tugas dan Fungsi
Division Duties and Functions
Group RC&D Audit Merencanakan, mengorganisasikan, mengkoordinasikan dan mengendalikan aktivitas penelitian dan
RC&D Audit Group pengembangan Sistem & Program Audit Internal, Pembuatan RJP IA, Pembuatan PKAT, Penyusunan
Anggaran Internal Audit, Mengevaluasi Sistem Pengendalian Internal Perseroan, evaluasi dan update WI
serta pengembangan database Internal Audit, penelitian kebenaran/kelayakan informasi whistle blower,
pengendalian tindak lanjut hasil audit eksternal dan internal, pengendalian permintaan asistensi/konsultasi
auditee, counterpart external auditor, pelaporan aktivitas internal audit, pelaporan SMKS, peningkatan
kompetensi internal auditor serta pengukuran kinerja dan hasil audit internal auditor, kerumahtanggaan
internal audit, serta networking kelembagaan audit, secara efektif dan efisien untuk peningkatan kinerja
internal audit dalam menunjang kinerja Perseroan.
Planning, organizing, coordinating, and controlling research and development activities of the Internal Audit
System & Program, making IA RJP, making PKAT, formulating Internal Audit Budget, Evaluating the Company’s
Internal Control System, evaluating and updating WI, developing Internal Audit database, investigate the
validity/feasibility of information on whistleblowers, control of follow-up results of external and internal audits,
control of Auditee’s requests for assistance/consultancy, external auditors counterpart, reporting of internal
audit activities, reporting of SMKS, enhancing the competence of internal auditors, measuring the performance
and audit results of internal auditors, internal audit housekeeping, and institutional audit networking, effectively
and efficiently improve internal audit performance in supporting the Company’s performance.
Operational Audit Merencanakan, mengorganisasikan, mengkoordinasikan dan mengendalikan aktivitas pelaksanaan audit
Department pada obyek operasional, strategis dan fraud audit dibidang operasional dan informasi teknologi serta proyek,
mengevaluasi dan menetapkan status tindak lanjut rekomendasi, konsultan internal bagi manajemen
Perseroan, dengan menghasilkan laporan hasil audit yang memuat rekomendasi atau alternatif solusi
mengenai keandalan sistem pengendalian intern, kepatuhan terhadap peraturan dan perundangan yang
berlaku serta kecukupan pelaksanaan risk management guna peningkatan efisiensi, efektivitas dan kinerja
Perseroan.
Planning, organizing, coordinating, and controlling audit implementation activities on operational objects,
strategic, and fraud audits in the field of operations, information technology, and projects, evaluating and
determining the status of follow-up recommendations, internal consultants for the management of the
Company, producing reports on audit results which contain recommendations or alternatives solutions
regarding the reliability of the internal control system, compliance with the applicable laws and regulations,
and the adequacy of risk management implementation in order to increase the efficiency, effectiveness, and
performance of the Company.
Commercial Audit Merencanakan, mengorganisasikan, mengkoordinasikan dan mengendalikan aktivitas pelaksanaan audit
Department pada obyek operasional, strategis dan fraud audit di bidang komersial (pemasaran, logistik, keuangan dan
HRD), mengevaluasi dan menetapkan status tindak lanjut rekomendasi, konsultan internal bagi manajemen
Perseroan, dengan menghasilkan laporan hasil audit yang memuat rekomendasi atau alternatif Solusi
mengenai keandalan sistem pengendalian intern, kepatuhan terhadap peraturan dan perundangan yang
berlaku serta kecukupan pelaksanaan manajemen risiko guna peningkatan efisiensi, efektivitas dan kinerja
Perseroan.
Planning, organizing, coordinating, and controlling audit activities on operational, strategic, and fraud audits in
the commercial sector (marketing, logistics, finance, and HRD), evaluating and determining the status of follow-
up recommendations, internal consultants for the Company’s management, producing reports on audit results
which contain recommendations or alternative solutions regarding the reliability of the internal control system,
compliance with applicable laws and regulations as well as the adequacy of risk management implementation
in order to increase the efficiency, effectiveness, and performance of the Company.
Piagam Audit Internal Internal Audit Charter
Internal Audit Division Perseroan telah memiliki Piagam The Company’s Internal Audit Division has the most
Audit Internal (Internal Audit Charter) terbaru yang telah recent Internal Audit Charter which was approved
disahkan pada tanggal 22 November 2021 oleh Direktur on November 22, 2021, by the President Director and
Utama dan Komisaris Utama. Saat ini Internal Audit President Commissioner. Currently, the Internal Audit
Charter tersebut sedang dalam proses penyesuaian Charter is in the process of adjustment and review as
dan pengkajian sebagaimana yang diamanatkan dalam mandated in the provisions of Article 70 paragraph
ketentuan Pasal 70 ayat (1) Peraturan Menteri Negara (1) of the Regulation of the State Minister of SOEs
BUMN No. PER-2/MBU/03/2023 tentang Pedoman Tata No. PER-2/MBU/03/2023 concerning Guidelines for
Kelola Dan Kegiatan Korporasi Signifikan Badan Usaha Governance and Significant Corporate Activities of
Milik Negara dalam Pasal 64 ayat (i). Secara garis besar, State-Owned Enterprises in Article 64 paragraph (i). In
Internal Audit Charter memuat visi, misi, struktur dan general, the Internal Audit Charter contains the vision,
kedudukan, wewenang, tugas dan tanggung jawab unit mission, structure and position, authority, duties and
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internal audit, persyaratan dan profesionalisme auditor, responsibilities of the internal audit unit, requirements
pertanggungjawaban, larangan perangkapan tugas and professionalism of auditors, accountability,
dan jabatan, standar pelaksanaan pekerjaan, tata cara prohibition of concurrent duties and positions, standards
pelaksanaan audit serta kode etik auditor internal. of work implementation, procedures for conducting
audits and code of ethics for internal auditors.
Visi Audit Internal Internal Audit Vision
Menjadi auditor internal profesional yang independen, To become an independent, professional internal auditor,
penasihat/konsultan internal perusahaan terpercaya the Company’s trusted internal advisor or consultant,
(trusted advisor) dan mitra strategis (strategic partner) and management’s strategic partner.
manajemen.
Misi Audit Internal Internal Audit Mission
Membantu Direktur Utama dalam melaksanakan Assisting the President Director in carrying out
kegiatan assurance dan pemberian konsultasi assurance and providing independent and objective
yang independen dan obyektif sehingga dapat consulting activities, thereby increasing the Company’s
meningkatkan nilai tambah (value added) perusahaan added value and improving the Company’s operations
dan meningkatkan kegiatan operasi perusahaan dalam in achieving its objectives.
pencapaian tujuannya.
Wewenang, Tugas dan Tanggung Jawab Authorities, Duties, and Responsibilities
Audit Internal of the Internal Audit
Audit Internal mengemban kewenangan, tugas dan The Internal Audit carries out the following authorities,
tanggung jawab sebagai berikut: duties, and responsibilities:
1. Memiliki akses langsung dan tidak terbatas atas 1. Holding direct and unlimited access to all data,
seluruh data, dokumen, kegiatan, serta akses documents, activities, and Company employees and
terhadap personil dan aset Perseroan yang relevan assets that are pertinent and necessary in carrying
dan diperlukan dalam rangka pelaksanaan tugas out the duties of the Internal Audit Function.
dan fungsi Internal Audit. 2. Obtaining information related to developments,
2. Memperoleh informasi terkait perkembangan yang initiatives, projects, products, and operational
terjadi, inisiatif, proyek, produk dan perubahan changes in the context of implementing assurance
operasional dalam rangka pelaksanaan kegiatan activities and providing consultancy at PT Krakatau
assurance dan pemberian konsultansi di Steel (Persero) Tbk and the Group, thus significant
PT Krakatau Steel (Persero) Tbk dan Group sehingga risks that arise and endanger/harm to the Company
risiko signifikan yang timbul dan membahayakan/ can be immediately identified and anticipated by
merugikan bagi perusahaan dapat segera the risk owner.
teridentifikasi dan terantisipasi oleh pemilik risiko 3. Managing and implementing assurance and
(risk owner). consultancy activities in all work units in the
3. Mengelola dan melaksanakan kegiatan asurans dan Company, subsidiaries, and consolidated entities.
konsultansi di seluruh unit kerja di Perseroan, anak 4. Developing, planning, and carrying out the Annual
perusahaan dan entitas terkonsolidasi. Audit Work Program (PKAT) in the context of the
4. Menyusun, merencanakan dan melaksanakan Company’s internal control. Before the approval of
Program Kerja Audit Tahunan (PKAT) dalam rangka the President Director, the annual work program
pengawasan intern di Perusahaan. Rencana plan is presented to the Board of Commissioners
program kerja tahunan disampaikan kepada Dewan c.q. Audit Committee to obtain consideration and
Komisaris cq. Komite Audit untuk mendapatkan suggestions. The annual work program approved
pertimbangan dan saran sebelum disetujui oleh by the President Director is communicated to the
Direktur Utama. Program kerja tahunan yang telah Board of Directors and Board of Commissioners c.q.
disetujui oleh Direktur Utama dikomunikasikan Audit Committee.
kepada Direksi dan Dewan Komisaris cq. Komite 5. Testing, evaluating, and carrying out risk-based
Audit. audit/examination and assessment of efficiency
5. Menguji, mengevaluasi dan melaksanakan audit/ and effectiveness in the fields of operations,
pemeriksaan berbasis risiko dan penilaian atas finance, accounting, human resources, marketing,
efisiensi dan efektivitas di bidang operasional, information technology, and other activities, as
keuangan, akuntansi, sumber daya manusia, well as assessing and evaluating the effectiveness
pemasaran, teknologi informasi, dan kegiatan of the Company’s internal control system, risk
lainnya serta menilai dan mengevaluasi efektivitas
sistem pengendalian internal perusahaan,
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Tata Kelola Perusahaan
Corporate Governance
pengelolaan risiko serta tata kelola perusahaan management, and corporate governance, the results
yang dilaporkan hasilnya kepada Direktur Utama of which are reported to the President Director and
dan Dewan Komisaris. the Board of Commissioners.
6. Melakukan pemilihan sumber daya manusia yang 6. Selecting human resources with high integrity
berintegritas tinggi dan kompeten sesuai dengan and competence in accordance with the needs in
kebutuhan dalam pelaksanaan tugas dan tanggung carrying out the duties and responsibilities of the
jawab Internal Audit. Internal Audit.
7. Melakukan komunikasi secara langsung dengan 7. Communicating directly with the Board of Directors
Direksi dan/atau Dewan Komisaris, Komite Audit and/or Board of Commissioners, Audit Committee,
serta anggota dari Direksi. and members of the Board of Directors.
8. Mengadakan rapat secara berkala dan insidental 8. Holding regular and incidental meetings with the
dengan Direksi, Dewan Komisaris dan Komite Audit. Board of Directors, Board of Commissioners, and
9. Bekerja sama dan melakukan koordinasi dengan Audit Committee.
Komite Audit. 9. Cooperating and coordinating with the Audit
10. Melaksanakan kegiatan consulting (konsultansi) Committee.
dan keyakinan terkait hal yang bersifat strategis 10. Carrying out consulting activities and assurance
baik pada saat perencanaan maupun pada saat related to strategic matters, both during the
pelaksanaan kegiatan operasional atas dasar planning and the implementation of operational
permintaan manajemen dalam rangka pencapaian activities based on management requests to achieve
tujuan perusahaan. company goals.
11. Memberikan saran-saran perbaikan dan informasi 11. Providing suggestions for improvement and
yang obyektif tentang kegiatan yang diperiksa pada objective information on the activities examined at
semua tingkat manajemen. all levels of management.
12. Memastikan pelaksanaan fungsi pengawasan intern 12. Ensuring the implementation of the internal control
sesuai dengan standar profesional Audit Intern dan function in accordance with the Internal Audit
kode etik Audit Intern. professional standards and code of ethics.
13. Menjaga kerahasiaan informasi dan/atau data 13. Maintaining the confidentiality of Company
Perusahaan terkait dengan pelaksanaan tugas dan information and/or data related to the
tanggung jawab Audit Intern, kecuali diharuskan implementation of Internal Audit duties and
untuk dikemukakan di depan umum berdasarkan responsibilities, unless required to be stated in public
ketentuan peraturan perundang-undangan dan/ based on statutory provisions and/or court decisions.
atau putusan pengadilan. 14. Preparing the annual audit plan and budget
14. Melakukan penyusunan rencana audit tahunan dan allocation for the internal control function.
alokasi anggaran biaya untuk pelaksanaan fungsi 15. Preparing Audit/Examination Reports and
pengawasan intern. submitting significant findings to the President
15. Membuat Laporan Hasil Audit/Pemeriksaan dan Director, and Board of Commissioners for corrective
menyampaikan atas temuan yang signifikan action in a timely and appropriate manner.
kepada Direktur Utama dan Dewan Komisaris untuk 16. Monitoring, analyzing the adequacy of the
dilakukan tindakan perbaikan dalam waktu yang implementation of follow-up improvements that
cepat dan tepat. have been suggested/recommended to the auditee,
16. Memantau, menganalisis kecukupan pelaksanaan and reporting periodically the results of monitoring
tindak lanjut perbaikan yang telah disarankan/ and assessing the adequacy and completion status
direkomendasikan kepada auditee dan of the follow-up (Aging Status) to the President
melaporkan secara periodik hasil pemantauan dan Director, related Directors, and the Board of
penilaian kecukupan serta status penyelesaian Commissioners Cq. Audit Committee.
tindaklanjutnya (Aging Status) kepada Direktur 17. Developing a program to evaluate the quality
Utama, Direksi terkait dan Dewan Komisaris Cq. of internal audit activities and following up the
Komite Audit. evaluation results for the improvement and
17. Menyusun program untuk mengevaluasi mutu development of internal audit.
kegiatan audit internal yang dilakukan dan
menindaklanjuti hasil evaluasinya untuk perbaikan
dan pengembangan internal audit.
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18. Melakukan penugasan lain yang diamanatkan oleh 18. Performing other assignments mandated by the
Direksi dan/atau Dewan Komisaris. Board of Directors and/or Board of Commissioners.
19. Melakukan audit/pemeriksaan khusus/ investigatif 19. Conducting special/investigative audits/
apabila diperlukan atau pengembangan dari examinations if necessary or developing on previous
pelaksanaan audit sebelumnya berdasarkan audits based on special assignments from the
penugasan khusus dari Direktur Utama. President Director.
20. Meningkatkan kompetensi dan kemampuan 20. Improving the competence and ability of Internal
personil Internal Audit melalui Pendidikan/pelatihan Audit personnel through continuous education/
dan Sertifikasi Keahlian Profesi yang berkelanjutan training and Professional Expertise Certification and
serta pelatihan lain sesuai dengan perkembangan other training in accordance with the development
kompleksitas dan kegiatan usaha perusahaan. of the complexity and business activities of the
21. Melakukan penyusunan dan pengkajian piagam Company.
Audit Intern secara periodik. 21. Conducting periodic preparation and review of the
22. Memastikan dalam hal terdapat penggunaan jasa Internal Audit charter.
pihak eksternal untuk aktivitas pengawasan intern: 22. Ensuring the use of external party services for
a. Terselenggaranya transfer pengetahuan antara internal control activities:
pihak eksternal kepada anggota SPI mengingat a. The implementation of knowledge transfer
penggunaan jasa ahli pihak ekstern bersifat between external parties to SPI members,
sementara; considering the use of external expert services is
b. Penggunaan jasa pihak eksternal tidak temporary;
mempengaruhi independensi dan objektivitas b. The use of external parties does not affect
fungsi SPI; the independence and objectivity of the SPI
c. Pihak eksternal mematuhi piagam audit intern function;
BUMN. c. External parties comply with the SOE internal
23. Mendapatkan saran dan nasehat dari tenaga ahli audit charter.
(profesional) jika dipandang perlu. 23. Obtaining suggestions and advice from experts
24. Melakukan koordinasi atas pelaksanaan kegiatan (professionals) if deemed necessary.
audit/pemeriksaan auditor eksternal. 24. Coordinating the implementation of audit/
25. Memastikan Internal Audit PTKS sebagai Satuan examination activities of external auditors.
Pengawasan Intern (SPI) Badan Usaha Milik Negara 25. Ensuring the Internal Audit of PTKS as the Internal
(BUMN) Induk untuk: Audit Unit (SPI) of the Parent State-Owned
a. Menentukan strategi pelaksanaan audit intern Enterprise (BUMN) for:
Anak Perusahaan; a. Determining the strategy for the implementation
b. Merumuskan prinsip Audit Intern yang of the internal audit of the Subsidiary;
mencakup metodologi audit dan langkah b. Formulating Internal Audit principles that
pelaksanaan pengendalian mutu; dan include audit methodology and quality control
c. Memantau pelaksanaan audit intern pada implementation steps; and
masing-masing anak perusahaan. c. Monitoring the implementation of internal
26. Mengelola kegiatan koordinasi dan pengawasan audits in each subsidiary.
atas anak perusahaan dan entitas terkonsolidasi. 26. Managing coordination and supervision activities
27. Melakukan kerja sama atau sinergi dengan SPI/ over subsidiaries and consolidated entities.
Audit Internal Krakatau Steel & Grup melalui Komite 27. Cooperating or synergizing with the SPI/Internal
SPI KS Grup. Audit of Krakatau Steel & Group through the SPI
28. Mengorganisasikan dan mengkoordinasikan kerja Committee of KS Group.
sama atau sinergi di bidang Satuan Pengawasan 28. Organizing and coordinating cooperation or
Intern Krakatau Steel Grup melalui Komite SPI synergy in the field of the Internal Audit Unit of
KS Grup termasuk namun tidak terbatas pada Krakatau Steel Group through the SPI Committee of
melakukan evaluasi dan/atau pemeriksaan pada KS Group, including but not limited to conducting
anak perusahaan dan entitas terkonsolidasi dengan evaluations and/or examinations on subsidiaries and
persetujuan sebelumnya dari Direktur Utama. consolidated entities with prior approval from the
29. Melakukan evaluasi atas efektivitas pelaksanaan President Director.
pengendalian intern, penerapan Manajemen Risiko 29. Evaluating the effectiveness of internal control
dan proses Tata Kelola Perusahaan, sesuai dengan implementation, Risk Management implementation,
peraturan perundang-undangan dan kebijakan and Corporate Governance process in accordance
perusahaan. with laws and regulations and company policies.
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30. Meminta atau mendapatkan asistensi dan/atau 30. Requesting or obtaining assistance and/or
informasi dari karyawan Perseroan maupun information from the Company’s employees, as well
dari pihak lain di luar Perseroan, dalam rangka as from other parties outside the Company, in the
pelaksanaan tugasnya. context of carrying out its duties.
Persyaratan dan Kode Etik Auditor Internal Auditor Requirements and Code
Internal of Ethics
Persyaratan Auditor Internal di Internal Audit Division, The requirements for Internal Auditors in the Internal
sesuai dengan ketentuan Piagam Audit Internal, adalah Audit Division, in accordance with the provisions of the
sebagai berikut: Internal Audit Charter, are as follows:
a. Memiliki integritas dan perilaku/sikap yang a. Holding integrity and professional behavior/attitude,
profesional, independen, jujur, dan objektif dalam independent, honest, and objective in performing
pelaksanaan tugasnya. their duties.
b. Memiliki pengetahuan, keterampilan, pengalaman b. Possessing knowledge, skills, technical audit
teknis audit dan kompetensi lainnya yang experience, and other competencies required
dibutuhkan untuk melaksanakan tanggung jawab to carry out individual responsibilities and other
perorangan dan disiplin ilmu lain yang relevan disciplines relevant to the field of duties.
dengan bidang tugasnya. c. Possessing knowledge concerning the Capital
c. Memiliki pengetahuan tentang peraturan Market laws and regulations and other related laws
perundang-undangan di bidang Pasar Modal dan and regulations.
peraturan perundang-undangan lainnya yang d. Complying with the internal audit association’s
terkait. professional standards.
d. Mematuhi standar profesi yang dikeluarkan oleh e. Holding the capability to interact and communicate
asosiasi audit internal. effectively, both orally and in writing.
e. Memiliki kecakapan untuk berinteraksi dan
berkomunikasi baik lisan maupun tertulis secara f. Complying with the Internal Audit Code of Ethics.
efektif. g. Maintaining the confidentiality of Company
f. Mematuhi kode etik Internal Audit. information and/or data related to the
g. Menjaga kerahasiaan informasi dan/atau data implementation of Internal Audit duties and
Perseroan terkait dengan pelaksanaan tugas dan responsibilities, unless required by laws, regulations,
tanggung jawab Internal Audit, kecuali diwajibkan or court order or decision.
berdasarkan peraturan perundang-undangan atau h. Well informed about the principles of good corporate
penetapan atau putusan pengadilan. governance and risk management.
h. Memahami prinsip tata kelola perusahaan yang i. Willingness to continuously improve their
baik dan manajemen risiko. knowledge, expertise, skills, and professionalism
i. Bersedia meningkatkan pengetahuan, keahlian, competencies/abilities through sustainable
keterampilan dan kompetensi/kemampuan professionalism development and certification
profesionalismenya secara terus-menerus melalui as well as other training in accordance with the
pengembangan profesionalisme dan sertifikasi development of the Company’s complexity and
berkelanjutan serta pelatihan lain sesuai dengan business activities.
perkembangan kompleksitas dan kegiatan usaha j. Obliged to attend training every year with the
perusahaan. duration of training for the Head of SPI at least 40
j. Berkewajiban melakukan mengikuti pelatihan hours of training, while for SPI Members at least
setiap tahun dengan durasi pelatihan untuk 20 hours of training, with one of the training topics
Kepala SPI minimal berjumlah 40 jam pelatihan, including Audit, Risk management, Fraud, Business,
sedangkan untuk Anggota SPI minimal berjumlah Corporate business activities, Law, Compliance,
20 jam pelatihan, dengan salah satu pelatihan Finance, or Accounting.
dengan topik antara lain Audit, Manajemen risiko,
Fraud, Bisnis, Kegiatan usaha korporasi, Hukum,
Kepatuhan, Keuangan atau Akuntansi.
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Selain itu, semua Auditor Internal yang bekerja di In addition, all Internal Auditors working in the Internal
Internal Audit Division wajib mematuhi kode etik yang Audit Division must comply with the code of ethics
telah ditetapkan oleh Konsorsium Organisasi Profesi established by the Consortium of Internal Audit
Audit Internal, serta mengikuti kode etik yang berlaku Professional Organizations, as well as follow the code of
di Perseroan. ethics applied in the Company.
Program Pengembangan Kompetensi Internal Audit Competency Development
dan Sertifikasi Profesi Audit Internal and Professional Certification Program
Dalam rangka memenuhi standar kompetensi In order to meet auditor competency standards,
auditor, terutama mengingat perkembangan bisnis particularly considering business developments
dan perubahan sistem yang dapat memengaruhi and system changes that may affect the Company’s
operasional Perseroan, upaya peningkatan kompetensi operations, efforts to improve auditor competency
auditor terus dilakukan secara berkelanjutan. continue on an ongoing basis. Skills development
Pengembangan keahlian bagi staf di Internal Audit for staff in the Internal Audit Division (sustainable
Division (pengembangan profesional berkelanjutan) professional development) is in line with the mandate
seiring dengan amanat Peraturan Menteri BUMN of the latest Regulation of the Minister of SOEs of the
RI yang terbaru sesuai Nomor PER-2/MBU/03/2023 Republic of Indonesia in accordance with Number
tanggal 23 Maret 2023 tentang Pedoman Tata Kelola PER-2/MBU/03/2023 dated March 23, 2023, concerning
dan Kegiatan Korporasi Signifikan Badan Usaha Milik Guidelines for Governance and Significant Corporate
Negara dan Surat Keputusan Deputi Bidang Keuangan Activities of State-Owned Enterprises and Decree of
dan Manajemen Risiko Kementerian BUMN nomor the Deputy for Finance and Risk Management of the
SK-3/DKU.MBU/05/2023 tanggal 26 Mei 2023 tentang Ministry of SOEs number SK-3/DKU.MBU/05/2023 dated
Petunjuk Teknis Komposisi dan Kualifikasi Organ May 26, 2023, concerning Technical Guidelines for the
Pengelola Risiko di Lingkungan BUMN. Composition and Qualifications of Risk Management
Organs within SOEs.
Upaya ini dilakukan dan dilaksanakan secara This effort is performed and implemented on an
berkesinambungan untuk memastikan bahwa Internal ongoing basis to ensure that Internal Audit can carry
Audit mampu menjalankan fungsinya secara optimal out its functions optimally to fulfill the knowledge
guna memenuhi pengetahuan dan keterampilan and skills of the Auditors. In addition to participating
dari para Auditor. Selain dengan mengikuti in certification training programs, internal audit
program pelatihan sertifikasi, juga melakukan competency development programs are also carried
program pengembangan kompetensi audit internal out through trainings/Seminars/Workshops/Knowledge
melalui kegiatan pelatihan/Seminar/Workshop/ sharing/Benchmark and FGD (Focus Group Discussion)
Sharing knowledge/Benchmark maupun FGD (Focus activities.
Group Discussion).
Pada tahun 2023, Internal Audit Division telah melakukan In 2023, the Internal Audit Division conducted several
beberapa kegiatan Sharing knowledge/benchmark knowledge-sharing/benchmark activities requested by
yang diminta oleh perusahaan/unit/organisasi lain dan other companies/units/organizations and participated
mengikuti program pelatihan sertifikasi kualifikasi in internal audit qualification certification training
internal audit, di antaranya permintaan benchmark oleh programs, including benchmark requests by PERURI
PERURI (Perusahaan Uang Republik Indonesia) dan PT (The Indonesian Government Security Printing and
LATINUSA Tbk. Minting Corporation) and PT LATINUSA Tbk.
Sementara itu, program pelatihan sertifikasi kualifikasi Meanwhile, the internal audit qualification certification
internal audit, dilaksanakan dengan mengikuti training program is carried out by participating in training
pelatihan yang diselenggraka oleh Yayasan Pendidikan organized by the Internal Audit Education Foundation
Internal Audit (“YPIA”) dan/atau melalui keikutsertaan (“YPIA”) and/or through participation in seminars
pada seminar yang dilakukan oleh forum FKSPI Pusat, conducted by the Central FKSPI forum, West Java FKSPI
FKSPI Jabar – Banten, IIA (The Institute of Internal - Banten, IIA (The Institute of Internal Auditors) Indonesia
Auditors) Indonesia dan juga melalui Komite Audit and also through the KS Group SPI Audit Committee
SPI KS Grup serta masterclass yang diselenggarakan and masterclasses held by the Deputy of Finance & Risk
oleh Kedeputian Keuangan & Manajemen Risiko - Management - Ministry of SOEs, as well as training by the
Kementerian BUMN, juga adanya pelatihan oleh Badan Financial and Development Supervisory Agency (BPKP).
Pengawasan Keuangan dan Pembangunan (BPKP). During 2023, 5 (five) Auditor personnel have carried out
Selama tahun 2023 ini, 5 (lima) personel Auditor yang Basic and Advanced training programs, of which 2 (two)
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telah melaksanakan program pelatihan Tingkat Dasar personnel have completed the training program and
dan Tingkat Lanjutan, di antaranya 2 (dua) personel telah received Qualified Internal Auditor (QIA) certification.
menyelesaikan program pelatihan dan mendapatkan The actual composition of Internal Audit personnel who
sertifikasi Qualified Internal Auditor (QIA). Adapun have certification is as follows:
aktual komposisi personil Internal Audit yang memiliki
sertifikasi adalah sebagai berikut:
4
N-QIA
10
QIA
0 2 4 6 8 10 12
Keterangan | Description:
QIA (Sudah Sertifikasi QIA) : 71% (sejumlah 10 orang
QIA (Certified QIA) : 71% (10 people)
N-QIA (Belum memiliki Sertifikasi QIA) : 29% (sejumlah 4 orang, dimana 3 orang sedang proses sertifikasi QIA)
N-QIA (Do not have QIA Certification) : 29% (four people, of which three people are in the process of QIA certification)
Unit Internal Audit juga aktif melakukan networking The Internal Audit Unit actively participates in networking
dengan melalui Sinergi SPI KS Group dalam bentuk through the synergy of the Internal Control Unit of
Komite SPI KS Group. Selain itu Unit Internal Audit PT Krakatau Steel Group in the form of the KS Group ICU
Krakatau Steel (Persero) Tbk kerap dijadikan sebagai Committee. Furthermore, PT Krakatau Steel (Persero)
tempat studi banding dan benchmark dari beberapa Tbk’s Internal Audit Unit is frequently used as a base for
unit Internal Audit oleh anak perusahaan. comparative studies and benchmarks by several Internal
Audit units of subsidiaries.
Adapun untuk melakukan pengembangan In terms of auditor knowledge development, the
pengetahuan kepada para auditor, selama tahun 2023, following initiatives were carried out by the Internal Audi
Unit Audit Internal telah melaksanakan: Unit during 2023:
1. Pelatihan Qualified Internal Audit (QIA) – Tingkat 1. Qualified Internal Audit (QIA) Training - Managerial
Managerial untuk Auditor di YPIA Jakarta. Level for Auditors at YPIA Jakarta.
2. Pelatihan Qualified Internal Audit (QIA) – Tingkat 2. Qualified Internal Audit (QIA) Training - Basic and
Dasar dan Lanjutan untuk Auditor di YPIA Jakarta. Advanced Level for Auditors at YPIA Jakarta.
3. Seminar Nasional tentang Awareness Sistem 3. National Seminar on Anti-Bribery Management
Manajemen Anti Penyuapan oleh Badan Pemeriksa System Awareness by the Supreme Audit Agency
Keuangan (BPK) RI. (BPK) of the Republic of Indonesia.
4. Webinar tentang Anti Fraud “Mempertahankan 4. Webinar on Anti-Fraud “Maintaining the quality of
kualitas Audit forensik di Era Global dan Digital” oleh Forensic Audit in the Global and Digital Era” by ACFE
ACFE (Association of Certified Fraud Examiners) (Association of Certified Fraud Examiners) Indonesia.
Indonesia. 5. Training on Digital Transformation by PT Krakatau
5. Pelatihan tentang Digital Transformation oleh Steel (Persero) Tbk.
PT Krakatau Steel (Persero) Tbk. 6. Training on SMKS (Krakatau Steel Management
6. Pelatihan tentang Refreshment SMKS (Sistem System) Refreshment by PT Krakatau Steel (Persero)
Manajemen Krakatau Steel) oleh PT Krakatau Steel Tbk.
(Persero) Tbk. 7. Training on Time Management by PT Krakatau Steel
7. Pelatihan tentang Time Management oleh (Persero) Tbk.
PT Krakatau Steel (Persero) Tbk.
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8. Seminar Nasional tentang Kapasitas Lanjutan KPK 8. National Seminar on KPK Advanced Capacity Series
Series 2 tentang “Pendidikan Karakter dan Sistem 2 on “Character Education and Education System in
Pendidikan di Finlandia” oleh Komisi Pemberantas Finland” by the Corruption Eradication Commission.
Korupsi. 9. National Seminar on The Evaluation of IPPF and
9. Seminar Nasional tentang The Evaluation of IPPF International Standards - Enable the Profession for
and International Standards – Enable the Profession the Future by The IIA (Institute of Internal Auditors)
for the future oleh The IIA (Institute of Internal Indonesia.
Auditor) Indonesia. 10. Training on Capability Assessment of the ICU of
10. Pelatihan tentang Penilaian Kapabilitas SPI SOEs/ROEs Corporations (IACM) by the Financial
Korporasi BUMN/D (IACM) oleh Badan Pengawasan and Development Supervisory Agency (BPKP) GIA
Keuangan dan Pembangunan (BPKP) GIA Corpu. Corpu.
11. Workshop tentang Preparing Step by Step Risk- 11. Workshop on Preparing Step-by-Step Risk-Based
Based Annual Audit Plan (PKAT). Annual Audit Plan (PKAT).
12. Masterclass tentang Peran Satuan Pengawas 12. Masterclass on the Role of Internal Audit Unit (SPI)
Intern (SPI) dalam internal control Perusahaan in the Company’s internal control by the Deputy of
oleh Kedeputian Keuangan & Manajemen Risiko - Finance & Risk Management - Ministry of SOEs.
Kementerian BUMN. 13. Masterclass on the Role of Risk Management Organs
13. Masterclass tentang Peran Organ Pengelola in Risk Management by the Deputy of Finance &
Risiko dalam Management Risk oleh Kedeputian Risk Management - Ministry of SOEs.
Keuangan & Manajemen Risiko - Kementerian 14. Coaching Clinic for Supervision of Investigation
BUMN. (CCPBI) by BPKP on the Implementation of Special/
14. Coaching Clinic Pengawasan Bidang Investigasi Investigative Audits by the Internal Audit Unit of PT
(CCPBI) oleh BPKP atas Pelaksanaan Audit Khusus/ Krakatau Steel (Persero) Tbk.
Investigatif Oleh Satuan Pengawas Intern PT 15. Tips & Tricks to Become an Expert in Corruption Trial
Krakatau Steel (Persero) Tbk. - Indonesian Forensic Auditor Association.
15. Tips & Trick Menjadi Ahli dalam Persidangan Tindak 16. Sharing Session for SOEs of Integrity of Financial
Pidana Korupsi – Asosiasi Auditor Forensik Indonesia. Reporting - Ernst & Young Indonesia.
16. Sharing Session for SOE/BUMN of Integrity of 17. Strategic Direction in Encouraging SOEs as
Financial Reporting - Ernst & Young Indonesia. Producers of Import Substitution Goods Delivered at
17. Arah Strategis Dalam Mendorong BUMN sebagai the Coordination Meeting “Guarding P3DN Towards
Produsen Barang Substitusi Impor Disampaikan Domestic Industry Independence” - Ministry of
dalam Rapat Koordinasi “Kawal P3DN Menuju State-Owned Enterprises.
Kemandirian Industri Dalam Negeri” – Kementerian 18. Mobilizing Sustainable Finance and Sustainability
Badan Usaha Milik Negara. Reporting Toward a Green Economy - BPKP and
18. Mobilizing Sustainable Finance and Sustainability Monash University Half Day Seminar.
Reporting Toward a Green Economy – BPKP and 19. Socialization of SOE Minister Regulation No. PER-
Monash University Half Day Seminar. 1/MBU/03/2023, PER-2/MBU/03/2023, and PER-3/
19. Sosialisasi Peraturan Menteri BUMN No. PER-1/ MBU/03/2023 - Ministry of SOEs - April 2023.
MBU/03/2023, PER-2/MBU/03/2023 dan PER-3/ 20. Workshop on Risk Based Engagement Planning -
MBU/03/2023 – Kementerian BUMN – April 2023. Indonesian Internal Auditor Association (PAII).
20. Workshop Risk Based Engagement Planning – 21. Briefing & Training on the Preparation of Integrated
Perhimpunan Auditor Internal Indonesia (PAII). Annual Audit Plan for SOE SPI - Ministry of SOE and
21. Pengarahan & Pelatihan Penyusunan Rencana Audit FKSPI.
Tahunan Terintegrasi SPI BUMN – Kementerian 22. Foundation of ESG & Sustainability Reporting-
BUMN dan FKSPI. Global Reporting Initiative (GRI).
22. Foundation of ESG & Sustainability Reporting- 23. Webinar on Developing a Roadmap for Climate
Global Reporting Initiative (GRI). Resilience - Financial & Development Supervisory
23. Webinar Developing a Roadmap for Climate Agency (BPKP).
Resilience – Badan Pengawasan Keuangan & 24. Anticipating the Future, The New Roles of Internal
Pembangunan (BPKP). Audit: Foresight - Elevate - Transform, Internal
24. Anticipating the Future, The New Roles of Internal Auditor Conference - National Seminar on Internal
Audit: Foresight – Elevate – Transform, Konferensi Audit - YPIA & FKSPI.
Auditor Internal - Seminar Nasional Internal Audit –
YPIA & FKSPI.
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25. Global Webinar - IPPF Evolution and International 25. Global Webinar - IPPF Evolution and International
Standards, Enable the Profession for the Future – Standards, Enable the Profession for the Future -
The Institute of Internal Auditors. The Institute of Internal Auditors.
26. Workshop Online - Building The Internal Audit 26. Online Workshop - Building the Internal Audit
Dream Team, Agility, Innovation & Technology Dream Team, Agility, Innovation & Technology Driven
Driven – Profesi Auditor Internal Indonesia (PAII). - Indonesian Internal Auditor Profession (PAII).
27. Pendidikan Berkelanjutan Pemeriksa BPK RI di Era 27. Sustainable Education of BPK RI Auditors in the Era
Big Data – Badan Pemeriksa Keuangan RI (BPK RI). of Big Data - Supreme Audit Agency of the Republic
28. Governance, Risk and Compliance (GRC) – Kartika of Indonesia (BPK RI).
Wirjoatmodjo – Wakil Menteri BUMN II – Kementerian 28. Governance, Risk, and Compliance (GRC) - Kartika
BUMN. Wirjoatmodjo - Deputy Minister of SOE II - Ministry
29. BLMI – Masterclass GRC – Chandra M Hamzah. of SOE.
30. Penguatan Internal Audit dalam Penerapan 29. BLMI - GRC Masterclass - Chandra M Hamzah.
Manajemen Risiko BUMN – Forum Komunikasi 30. Strengthening Internal Audit in the Implementation
Satuan Pengawasan Intern (FKSPI). of SOE Risk Management - Internal Audit
31. Peranan Audit Investigatif dan Perhitungan Communication Forum (FKSPI).
Kerugian Negara Sebagai Pembuktian Hukum di 31. The Role of Investigative Audits and the Calculation
Peradilan – Komite Profesi Akuntan Publik. of State Losses as Legal Evidence in the Courts -
32. Asia Pacific WhistleBlowing Landscape: Public Accountants Professional Committee.
Benchmarking & Best Practices – Baker & McKenzie, 32. Asia Pacific WhistleBlowing Landscape:
Sydney. Benchmarking & Best Practices - Baker & McKenzie,
33. Focus Group Discussion (FGD) Audit Investigatif Sydney.
serta Pengenalan dan Sosialisasi Indeks Efektivitas 33. FOCUS GROUP DISCUSSION (FGD) Investigative
Pengendalian Korupsi (IEPK) – BPKP. Audit and Introduction and Socialization of the
34. Focus Group Discussion (FGD) Penerapan Fraud Corruption Control Effectiveness Index (IEPK) -
Control Plan & Mitigasi Risiko Pencegahan Terjadinya BPKP.
Kerugian Keuangan Negara – BPKP. 34. Focus Group Discussion (FGD) Implementation of
35. Forum FKSPI Jabar – Banten antar unit internal audit Fraud Control Plan & Risk Mitigation to Prevent State
regional (Jabar – Banten) maupun secara Nasional Financial Losses - BPKP.
tentang Peningkatan dalam Penilaian Kapabilitas 35. West Java - Banten FKSPI Forum between Regional
SPI melalui Internal Audit Capability Model (IACM). (West Java - Banten) and National internal audit
units on Improvement in SPI Capability Assessment
through the Internal Audit Capability Model (IACM).
Laporan Pelaksanaan Tugas dan Report on the Implementation
Tanggung Jawab Internal Audit Tahun of Internal Audit Duties and
2023 Responsibilities for 2023
Sepanjang tahun 2023, kegiatan audit internal Throughout 2023, internal audit activities were carried
dilaksanakan dengan merujuk pada Program Kerja out by referring to the 2023 Annual Audit Work
Audit Tahunan (PKAT) Tahun 2023 yang telah disetujui Program (PKAT) approved by the President Director.
oleh Direktur Utama. Program ini mencakup audit The program covers commercial and operational
komersial dan operasional, dan juga dirancang untuk audits and is also designed to meet the needs of the
memenuhi kebutuhan Dewan Komisaris dan/atau Board of Commissioners and/or Board of Directors. The
Direksi. Tujuannya adalah memberikan fleksibilitas aim is to provide flexibility and anticipate specific and
dan mengantisipasi kondisi khusus dan penting yang important conditions deemed necessary by the Board of
dianggap perlu oleh Dewan Komisaris dan/atau Direksi. Commissioners and/or the Board of Directors.
Pelaksanaan audit dilaksanakan oleh tim audit Internal The audit is carried out by the audit team of the Internal
Audit Division berdasarkan perencanaan berbasis Audit Division based on risk-based planning (RBA) by
risiko (Risk Based Audit/RBA), dengan memperhatikan taking into account Corporate Risk, the Company’s
Corporate Risk, Rencana Kerja Anggaran Perusahaan Annual Budget and Operational Plan (ABOP) 2023,
(RKAP) Tahun 2023, masukan/permintaan dari Direktur feedback/requests from the President Director and
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Utama dan Direksi, serta masukan/permintaan dari Board of Directors, as well as feedback/requests from the
Dewan Komisaris melalui Komite Audit. Penetapan Board of Commissioners through the Audit Committee.
prioritas obyek audit dilakukan berdasarkan tingkat risiko Audit object prioritization is determined based on
(Risk Based Planning), kompleksitas, dan ketersediaan the level of risk (Risk Based Planning), complexity,
sumber daya. Tujuan utama dari pendekatan ini adalah and availability of resources. The main objective of
memastikan bahwa pelaksanaan program kerja setiap this approach is to ensure that the implementation of
unit telah memperhitungkan risiko-risiko yang melekat each unit’s work program has taken into account the
dalam setiap kegiatan, serta langkah-langkah mitigasi risks inherent in each activity as well as the mitigation
yang diambil untuk mengurangi atau mencegah measures taken to reduce or prevent potential losses
potensi kerugian yang mungkin timbul. that may arise.
Sebelum laporan hasil audit diterbitkan, Internal Audit Before the audit report is issued, the Internal Audit
Division melakukan pembahasan dengan pihak yang Division discusses it with the auditee to obtain feedback.
diaudit (auditee) untuk mendapatkan tanggapan. The Audit Report is then submitted to the President
Laporan Hasil Audit kemudian disampaikan kepada Director, the relevant Board of Directors, and the
Direktur Utama, Direksi terkait, dan Komite Audit. Audit Committee. All follow-ups on recommendations
Seluruh tindak lanjut terhadap rekomendasi dari from Internal Audit and External Audit are monitored
Internal Audit dan Eksternal Audit dipantau secara periodically by the relevant auditors, particularly by the
periodik oleh auditor terkait, khususnya oleh bagian Internal Audit Division’s RC&D Group, by collaborating
Internal Audit Division yang disebut Group RC&D and coordinating with the follow-up coordinators
yakni dengan berkolaborasi dan berkoordinasi dengan established by each Directorate.
koordinator tindak lanjut yang telah ditetapkan oleh
setiap Direktorat.
Di tahun 2023, Internal Audit Division telah berhasil In 2023, the Internal Audit Division has successfully
menyelesaikan program kerja audit sesuai dengan completed the audit work program in accordance with
target KPI yang telah ditetapkan dan juga menyelesaikan the predetermined KPI targets and also completed
permintaan audit dari Direksi dan Dewan Komisaris. audit requests from the Board of Directors and Board
Hasil evaluasi kinerja Internal Audit Division adalah of Commissioners. The results of the Internal Audit
sebagai berikut: Division’s performance evaluation are as follows:
Pencapaian
Pencapaian
No. KPM KPI Target Achievement
Achievement
(%)
1 Melaksanakan Audit Perusahaan Jumlah Penyelesaian Laporan Hasil 10 10 100
Implementing Company Audit Audit (LHA/LHE/LHK)
Total Completion of Audit Report (LHA/
LHE/LHK)
2 Pendampingan Penyelesaian LHA/LHK 2 8 110
Audit Eksternal
Completion Assistance of LHA/LHK
External Audit
3 Evaluasi Pengendalian Internal 1 1 100
Perusahaan Manajemen Risiko dan
Proses Tata Kelola Perusahaan
Evaluation of the Company’s Internal
Control Risk Management and
Corporate Governance Processes
4 Laporan Konsultasi, Early Menjalankan Fungsi Asistensi, 20 55 110
Warning & Informasi Manajemen Konsultasi Dan Katalisator
Consultancy Report, Early Performing Functions of Assistance,
Warning & Management Consultancy, and Advisor
Information
5 Pelaporan/Progres Tindak Lanjut Terselesaikannya Tindak Lanjut Audit 100 100 100
Audit Eksternal dan Internal (%)
Audit Follow-Up Progress/Report Completion of External and Internal
Audit Follow-up (%)
6 Efektivitas Internal Audit Efektivitas pelaksanaan Internal Audit 100 169.09 110
Internal Audit Effectiveness (%)
Effectiveness of the Internal Audit
implementation (%)
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Tata Kelola Perusahaan
Corporate Governance
Pencapaian
Pencapaian
No. KPM KPI Target Achievement
Achievement
(%)
7 Pengkajian dan Penyesuaian Pengkajian dan Penyesuaian Piagam 1 1 100
Piagam Audit Internal Audit Internal Sesuai dengan Permen
Review and Adjustment of BUMN No. 2/MBU/03/2023
Internal Audit Charter Review and Adjustment of Internal
Audit Charter in accordance with
Regulation of the Minister of SOE No. 2/
MBU/03/2023
8 Penyusunan PKAT dan Sinergi Melakukan Penyusunan PKAT dan 2 3 110
Pengawasan Intern KS Grup Sinergi Pengawasan Intern KS Grup
Development of PKAT and Preparing PKAT and Internal Audit
Internal Audit Synergy of KS Synergy of KS Group
Group
Keterangan | Description:
1. Selain menjalankan kegiatan audit sesuai dengan yang diprogramkan dalam PKAT 2023, Commercial dan Operational Audit
Department di tahun 2023 juga menyelesaikan audit atas permintaan manajemen (BOD dan BOC) untuk melakukan Audit Non-PKAT
(di luar Program Kerja Audit Tahunan/PKAT) Tahun 2023 yakni audit terhadap anak usaha PT Krakatau Steel (Persero) Tbk., yang terdiri
atas Audit Investigatif PT Krakatau Global Trading (“PT KGT”), Audit Kegiatan Operasional dan Komersial PT Krakatau Jasa Samudera
(“PT KJS”), dan juga Audit atas Account Receivable Jatuh Tempo pada Kegiatan Penjualan di PT Krakatau Niaga Indonesia (“PT KNI”).
In addition to carrying out audit activities in accordance with those programmed in the 2023 PKAT, the Commercial and Operational
Audit Department in 2023 also completed audits at the request of management (BOD and BOC) to conduct Non-PKAT Audits
(outside the Annual Audit Work Program/PKAT) in 2023, namely audits of subsidiaries of PT Krakatau Steel (Persero) Tbk., consisting
of Investigative Audit of PT Krakatau Global Trading (“PT KGT”), Audit of Operational and Commercial Activities of PT Krakatau Jasa
Samudera (“PT KJS”), and also Audit of Due Account Receivables on Sales Activities at PT Krakatau Niaga Indonesia (“PT KNI”).
2. Terdapat audit yang bersifat mandatory yaitu Perhitungan Persediaan PT Krakatau Steel (Persero) Tbk Tahun 2022 yang
pelaksanaannya dilakukan di tahun 2023 karena menunggu data konsolidasi perhitungan persediaan PTKS di tahun 2023 dan
Kegiatan Pelaksanaan Program PEN terkait Realisasi OWK (Obligasi Wajib Konversi) Tahun 2022 serta Kegiatan Audit atas Peningkatan
Penggunaan Produk Dalam Negeri Tahun 2022 sampai dengan Kuartal I Tahun 2023 .
There is a mandatory audit, namely the Calculation of PT Krakatau Steel (Persero) Tbk Inventory in 2022 that will be carried out in 2023
due to waiting for the consolidated data on the calculation of PTKS inventory in 2023 and the PEN Program Implementation Activities
related to the Realization of OWK (Mandatory Convertible Bonds) in 2022 and Audit Activities on Increased Use of Domestic Products in
2022 to the First Quarter of 2023.
3. Terdapat permintaan Konsultasi yang cukup signifikan dari Unit Kerja di Lingkungan PT Krakatau Steel Grup; dan
There are significant requests for Consultation from Work Units within the PT Krakatau Steel Group, and
4. Melaksanakan aktivitas pendampingan (counterpart) atas pemeriksaan dan penyelesaian tindak lanjut rekomendasi temuan oleh
Eksternal Auditor agar kegiatan pemeriksaan dan penyelesaian tindak lanjut yang dilakukan berjalan dengan baik. Adapun kegiatan
pendampingan pemeriksaan dan penyelesaian tindak lanjut tersebut yaitu:
Carrying out assistance activities (counterpart) for the examination and completion of follow-up on findings recommendations by the
External Auditor so that the audit activities and completion of the follow-up carried out run well. The audit assistance activities and
completion of the follow-up are:
Tim Auditor Eksternal Perihal
No
External Auditor Team Subject
1 Badan Pemeriksa Keuangan Republik Indonesia LHP No. 40/AUDITAMA VII/PDTT/12/2017
(“BPK RI”)
Supreme Audit Agency of the Republic of LHP No. 19/AUDITAMA VII/PDTT/04/2021 di Kementerian
Indonesia (“BPK RI”) BUMN yang terkait PTKS
LHP No. 19/AUDITAMA VII/PDTT/04/2021 in the Ministry of SOEs related
to PTKS
LHP No. 6/AUDITAMA VII/PDTT/02/2023
2 Badan Pengawasan Keuangan dan Pembangunan Audit P3DN
(“BPKP”) P3DN Audit
Audit Board of Finance and Development (“BPKP”)
3 KAP (RSM Indonesia) Audit Laporan Keuangan PT Krakatau Steel (Persero) Tbk
Public Accounting Firm (RSM Indonesia) periode 31 Desember 2023
Audit of the Financial Statements of PT Krakatau Steel (Persero) Tbk
period December 31, 2023
5. Internal Audit melakukan Pendampingan terhadap Audit Investigasi dari PT Kroll Consulting Indonesia kepada PT KGT (PT Krakatau
Global Trading) dan PT KSP (PT Krakatau Sarana Property).
The Internal Audit assisted the Investigation Audit from PT Kroll Consulting Indonesia to PT KGT (PT Krakatau Global Trading) and PT
KSP (PT Krakatau Sarana Property).
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6. Internal Audit/SPI PT KS dan Group melakukan Pelaksanaan Evaluasi Kapabilitas Internal Audit melalui tahapan bimbingan teknis, self
assessment dan pengukuran level kapabilitas Internal audit yang mengacu pada framework IACM (Internal Audit Capability Model)
oleh Badan Pengawasan Keuangan dan Pembangunan (“BPKP”) dalam rangka melaksanakan amanat Permen BUMN nomor PER-02/
MBU/03/2023.
The Internal Audit/SPI of PT KS and Group carried out the Implementation of Internal Audit Capability Evaluation through the stages
of technical guidance, self-assessment, and measurement of Internal audit capability levels that refer to the IACM (Internal Audit
Capability Model) framework by the Audit Board of Finance and Development (“BPKP”) to carry out the mandate of the Minister of SOEs
Regulation number PER-02/MBU/03/2023.
7. Internal Audit/SPI PT KS dan Group bersama Manajemen melakukan Focus Group Discussion (FGD) Audit Investigatif serta Pengenalan
dan Sosialisasi Indeks Efektivitas Pengendalian Korupsi (IEPK) serta Penerapan Fraud Control Plan & Mitigasi Risiko Pencegahan
Terjadinya Kerugian Keuangan Negara oleh Badan Pengawasan Keuangan dan Pembangunan (“BPKP”) guna meningkatkan
pemahaman Internal Audit/Satuan Pengawasan Intern (SPI) di PT Krakatau Steel (Persero) Tbk dan Group terkait overview dan
teknik Audit Investigatif serta mengenal metode pengukuran pengendalian korupsi melalui tools Indeks Efektivitas Pengendalian
Korupsi (“IEPK”) serta mendapatkan contoh-contoh penerapan Fraud Control Plan dan metode-metode yang dapat digunakan untuk
memitigasi risiko pencegahan terjadinya kerugian keuangan negara di antaranya melalui Bussiness Judgement Rule (“BJR”)
The Internal Audit/SPI of PT KS and Group, together with Management, conducted an Investigative Audit Focus Group Discussion (FGD)
as well as the Introduction and Socialization of the Corruption Control Effectiveness Index (IEPK) and the Implementation of the Fraud
Control Plan & Risk Mitigation for the Prevention of State Financial Losses by the Audit Board of Finance and Development (“BPKP”) to
improve the understanding of the Internal Audit/Internal Audit Unit (SPI) at PT Krakatau Steel (Persero) Tbk and Group regarding the
overview and techniques of Investigative Audit and recognize the method of measuring corruption control through the Corruption
Control Effectiveness Index (“IEPK”) tool and obtain examples of the application of the Fraud Control Plan and methods that can be
used to mitigate the risk of preventing state financial losses, including through the Business Judgement Rule (“BJR”).
8. Dengan mempertimbangkan kondisi-kondisi tersebut di atas dan keterbatasan jumlah SDM di Internal Audit, Internal Audit Division
secara maksimal melakukan penyelesaian beberapa Laporan Hasil Audit (LHA/LHE/LHK) yang merupakan program kerja tahun 2023 di
Commercial dan Operational Audit Department, yang harus diterbitkan dan diselesaikan di tahun 2024 (carry over).
By taking into account the conditions mentioned above and the limited number of HR in the Internal Audit, the Internal Audit Division
maximally completes several Audit Reports (LHA/LHE/LHK) that are 2023 work programs in the Commercial and Operational Audit
Department that must be issued and completed in 2024 (carry over).
Fungsi Konsultansi oleh Unit Audit Consultancy Function by the Internal
Internal Audit Unit
Internal Audit Division tidak hanya melaksanakan The Internal Audit Division not only performs audit
tugas audit, tetapi juga memberikan konsultasi yang tasks but also provides independent and objective
independen dan obyektif. Konsultasi ini mencakup consultation. This consultation includes providing
pemberian advis, nasihat (insight), maupun advice, insight as well as assistance, and a role as a
pendampingan/asistensi, dan peran sebagai katalisator catalyst as well as suggestions and/or recommendations
serta saran-saran dan/atau rekomendasi perbaikan for improvements that can add value to the Company
yang dapat memberi nilai tambah bagi Perusahaan in achieving its goals. Therefore, the Internal Audit
dalam pencapaian tujuannya. Dengan demikian, Division seeks to conduct preventive early warnings,
Internal Audit Division berupaya melakukan peringatan prevent potential fraud, and improve the effectiveness
dini yang bersifat preventif, mencegah potensi of Corporate Governance, Risk Management, and
terjadinya penyimpangan (fraud), dan meningkatkan internal control in achieving the Company’s objectives.
efektivitas Tata Kelola Perusahaan, Manajemen Risiko, In addition, consulting activities can also be carried out
serta pengendalian intern dalam mencapai tujuan to support the process of completing follow-up on audit
Perusahaan. Selain itu, aktivitas konsultasi juga dapat recommendations.
dilakukan untuk mendukung proses penyelesaian
tindak lanjut atas rekomendasi hasil audit.
Aktivitas konsultasi yang dilakukan Internal Audit Division The consulting activities carried out by the Internal Audit
menghasilkan nasihat (insight), maupun pendampingan/ Division produce advice (insight), as well as assistance
asistensi dan saran yang dapat diberikan dan disampaikan and advice that can be provided and submitted in the
berupa form konsultasi. Selanjutnya bahwa selama form of a consultation form. Furthermore, during the
periode tahun 2023, aktivitas konsultasi yang telah period of 2023, the consulting activities carried out by
dilakukan oleh Internal Audit Division kepada berbagai the Internal Audit Division to various organizational units
unit-unit organisasi perusahaan berjumlah 55 Konsultasi of the Company were 55 consultations from the target of
dari target sebanyak 20 konsultasi sebagaimana yang 20 consultations as stipulated in the Key Performance
telah ditetapkan dalam Key Performance Indicator (KPI) Indicator (KPI) of the Internal Audit Division.
dari Internal Audit Division.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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336 Tata Kelola Perusahaan Corporate Governance SISTEM PENGENDALIAN INTERNAL INTERNAL CONTROL SYSTEM Sistem Pengendalian Internal adalah suatu sistem The Internal Control System is a system or procedure atau prosedur yang diterapkan secara terintegrasi dan applied in an integrated manner and is inherent in all melekat dalam semua tindakan dan kegiatan yang actions and activities carried out by the leadership and dilakukan oleh pimpinan dan seluruh karyawan. all employees. Perseroan menyadari betapa pentingnya menerapkan The Company realizes the importance of implementing sistem pengendalian internal yang terintegrasi dan an integrated and comprehensive internal control menyeluruh untuk memastikan kelancaran kegiatan system to ensure the smooth running of daily business operasional bisnis sehari-hari. Hal ini bertujuan agar operations. It aims to keep the process of achieving proses pencapaian target dan tujuan Perseroan tetap the Company’s targets and objectives running without berjalan tanpa gangguan. Implementasi pengendalian interruption. Effective implementation of internal control internal yang efektif juga dianggap sebagai wujud dari is also considered as a manifestation of the principles of prinsip Tata Kelola Perusahaan yang baik. Good Corporate Governance. Pengendalian Keuangan dan Financial and Operational Control Operasional Financial and Operational Control in the Company Pengendalian Keuangan dan Operasional di Perseroan refers to a series of actions and procedures designed mengacu pada serangkaian tindakan dan prosedur and implemented to ensure the effective management yang dirancang dan diimplementasikan untuk of financial and operational resources. The objectives memastikan manajemen yang efektif dari sumber daya of these controls are to protect the Company’s assets, keuangan dan operasional. Tujuan dari pengendalian ini ensure the reliability of financial information, and adalah untuk melindungi aset perusahaan, menjamin achieve established operational objectives. keandalan informasi keuangan, dan mencapai tujuan operasional yang telah ditetapkan. Perseroan telah melakukan sejumlah upaya The Company has undertaken several financial control pengendalian keuangan yang mencakup serangkaian efforts that include a series of established policies, kebijakan, prosedur, dan praktik yang telah ditetapkan. procedures, and practices. These measures aim to Langkah-langkah ini bertujuan untuk menjamin ensure integrity, reliability, and availability of financial integritas, keandalan, dan ketersediaan informasi information. Aspects covered by these efforts involve keuangan. Aspek-aspek yang tercakup dalam upaya segregation of duties, approval of transactions, accurate ini melibatkan pemisahan tugas, persetujuan transaksi, recording and reporting, implementation of internal pencatatan dan pelaporan yang akurat, pelaksanaan audits, and monitoring of compliance with financial audit internal, dan pemantauan terhadap ketaatan policies and regulations. terhadap kebijakan dan peraturan keuangan. Sementara itu, inisiatif pengendalian operasional Meanwhile, the Company’s operational control Perseroan berkaitan dengan langkah-langkah dan initiatives relate to the predetermined measures and prosedur yang telah ditetapkan untuk mengelola risiko procedures to manage risks and ensure operational dan menjamin efisiensi serta efektivitas operasional. efficiency and effectiveness. These control measures Langkah-langkah pengendalian ini mencakup include risk identification, performance measurement, identifikasi risiko, pengukuran kinerja, penetapan determination of policies and procedures, inventory kebijakan dan prosedur, pengendalian inventaris, control, inventory management, production pengelolaan persediaan, manajemen produksi, management, logistics management, and quality manajemen logistik, dan pengendalian kualitas. control. Dalam kerangka COSO, pengendalian keuangan Within the COSO framework, financial and operational dan operasional termasuk dalam bagian Kegiatan controls are included in the Control Activities section. Pengendalian (Control Activities). Dalam konteks ini, In this context, control measures are applied within langkah-langkah pengendalian diterapkan dalam the broader scope of the organization’s internal control cakupan yang lebih luas dari sistem pengendalian system. internal organisasi. Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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Evaluasi Efektivitas Sistem Pengendalian Evaluation on the Effectiveness of
Internal Internal Control System
Pada tahun 2023, Internal Audit Division melaksanakan In 2023, the Internal Audit Division assessed internal
penilaian pengendalian intern (internal control), control, Risk Management, and Corporate Governance
Manajemen Risiko dan Proses Tata Kelola Perusahaan processes in accordance with laws and regulations and
sesuai dengan peraturan perundang-undangan company policies based on COSO’s (The Committee of
dan kebijakan perusahaan yang berbasis COSO’s Sponsoring Organization of the Treadway Commission)
(The Committee of Sponsoring Organization of the Internal Control Integrated Framework. In addition
Treadway Commission) Internal Control Integrated to being based on COSO, one of the references in the
Framework. Selain berbasis COSO salah satu acuan atau preparation of questionnaires for assessing internal
referensi dalam penyusunan kuesioner untuk penilaian control and the effectiveness of the implementation
pengendalian internal dan efektivitas penerapan of the Company’s Risk Management system at the
sistem Manajemen Risiko tingkatan Perseroan working unit level is the Regulation of the Minister of
pada unit kerjanya adalah Peraturan Menteri BUMN SOEs No. PER-2/MBU/03/2023 concerning Guidelines
No. PER-2/MBU/03/2023 tentang Pedoman Tata Kelola for Governance and Significant Corporate Activities of
Dan Kegiatan Korporasi Signifikan Badan Usaha Milik State-Owned Enterprises.
Negara.
Tata kelola perusahaan yang baik, Pengendalian Good corporate governance, internal control, and risk
Intern (internal control) dan sistem manajemen risiko management systems, as referred to, are designed
sebagaimana dimaksud dirancang untuk memberikan to provide reasonable assurance regarding the
jaminan yang wajar (reasonable assurance) berkenaan achievement of the objectives of the following categories:
dengan pencapaian tujuan-tujuan kategori berikut:
1. Efektivitas dan efisiensi operasi. 1. Effectiveness and efficiency of operations
2. Pencapaian strategi bisnis Perusahaan 2. Achievement of the Company’s business strategy
3. Keandalan pelaporan keuangan dan 3. Reliability of financial reporting, and
4. Ketaatan terhadap hukum dan peraturan yang 4. Compliance with applicable laws and regulations
berlaku.
Evaluasi atas pengendalian intern dan sistem manajemen The evaluation of the internal control and risk
risiko pada Perseroan (entity level) tahun buku 2022 management system of the Company (entity level) for
ini merupakan evaluasi terhadap seluruh Komponen the 2022 fiscal year is an evaluation of all components
Sistem Pengendalian Intern dan Manajemen Risiko of the Internal Control and Risk Management System
beserta atribut dan point of focus-nya yang mengacu along with its attributes and points of focus that refer
pada COSO 2013, COSO ERM 2017 dan PERMEN BUMN to COSO 2013, COSO ERM 2017, and Regulation of the
No. PER-2/MBU/3/2023 sebagaimana Tabel di bawah Minister of SOEs No. PER-2/MBU/3/2023, as shown in
berikut yang telah diadaptasi sesuai dengan kondisi dan the table below, which has been adapted in accordance
kebutuhan Perseroan yaitu sebagai berikut: with the conditions and needs of the Company, namely
as follows:
STRUKTUR SISTEM PENGENDALIAN INTERN COSO 2013 DAN COSO ERM 2017
COSO 2013 and COSO ERM 2017 Internal Control System Structure
Komponen Atribut Titik Fokus
No.
Component Attribute Focus Point
Internal Control (COSO 2013 dan PERMEN BUMN No. PER-2/MBU/3/2023)
Internal Control (COSO 2013 and REGULATION OF THE MINISTER OF SOE No. PER-2/MBU/3/2023)
1. Lingkungan Pengendalian 5 20
Control Environment
2. Penaksiran Risiko 4 27
Risk Measurement
3. Aktivitas Pengendalian 3 16
Control Activities
4. Informasi dan Komunikasi 3 14
Information and Communication
5. Pemantauan 2 10
Monitoring
Jumlah | Total 17 87
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Tata Kelola Perusahaan
Corporate Governance
Komponen Atribut Titik Fokus
No.
Component Attribute Focus Point
Sistem Manajemen Risiko (COSO ERM 2017 dan PERMEN BUMN No. PER-2/MBU/3/2023)
Risk Management System (COSO ERM 2017 and REGULATION OF THE MINISTER OF SOE No. PER-2/MBU/3/2023)
1. Tata Kelola dan Budaya Untuk Risiko Kepatuhan 5 38
Governance and Culture for Compliance Risk
2. Pengaturan Strategi dan Tujuan 4 35
Strategy and Objective Setting
3. Kinerja 5 30
Performance
4. Revisi dan Reviu 3 9
Revision and Review
5. Informasi Komunikasi dan Pelaporan 3 16
Information on Communication and Reporting
Jumlah | Total 20 128
Pernyataan Direksi dan Dewan Komisaris Statement from the Board of Directors
atas Kecukupan Sistem Pengendalian and the Board of Commissioners on the
Internal Adequacy of the Internal Control System
Setelah melakukan evaluasi menyeluruh terhadap After conducting a comprehensive evaluation of
sistem pengendalian internal Perseroan, Direksi dan the Company’s internal control system, the Board of
Dewan Komisaris Perseroan menyatakan bahwa Directors and Board of Commissioners of the Company
implementasi sistem tersebut telah berjalan dengan stated that the implementation of the system has been
baik. Penilaian menyeluruh ini menegaskan bahwa running well. This comprehensive assessment confirms
sistem pengendalian internal Perseroan memberikan that the Company’s internal control system provides
assurance yang memadai terkait dengan aset, adequate assurance related to assets, risk management,
manajemen risiko, dan kepatuhan terhadap peraturan and compliance with applicable regulations. This success
yang berlaku. Kesuksesan ini dapat dicapai berkat can be achieved due to the strong commitment of the
komitmen yang kuat dari manajemen Perseroan dalam Company’s management to maintaining the integrity
mempertahankan integritas dan keberlanjutan sistem and sustainability of the internal control system.
pengendalian internal.
Meskipun demikian, Sistem Pengendalian Internal Nevertheless, the Company’s Internal Control System
Perseroan tetap harus disesuaikan dengan perubahan still needs to be adjusted to changes in the business
lingkungan bisnis dan perkembangan regulasi yang environment and relevant regulatory developments.
relevan. Direksi dan Dewan Komisaris mendorong The Board of Directors and Board of Commissioners
manajemen untuk tetap mempertahankan komitmen encourage management to maintain high
dan tanggung jawab yang tinggi dalam implementasi commitment and responsibility in the implementation
dan pengembangan sistem pengendalian internal and development of the internal control system in
sesuai dengan perkembangan yang terjadi. Hal accordance with developments. It is conducted so that
ini dilakukan agar Perseroan dapat terus menjaga the Company can continue to maintain the effectiveness
efektivitas pengendalian dan mematuhi peraturan yang of controls and comply with applicable regulations.
berlaku.
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339 Pengembangan Audit Tools Development of Audit Tools Dalam rangka mencapai visi dan misi Internal Audit In order to achieve the vision and mission of the Internal Division sebagai trusted advisor dengan memberikan Audit Division as a trusted advisor by providing added nilai tambah atau value added bagi perusahaan, yang value to the Company, which is more preventive and lebih bersifat preventif dan mengedepankan digitalisasi prioritizes digitalization in carrying out audit assignments dalam pelaksanaan penugasan audit serta berperan/ and acts/functions as a consultant and catalyst, then in berfungsi sebagai konsultan dan katalisator, maka di 2023, the Internal Audit Division together with the IT team tahun 2023 ini Internal Audit Division bersama-sama of PTKS and KITech (Krakatau Information Technology) dengan tim IT PTKS dan KITech (Krakatau Information will develop and improve the Internal Audit Information Technology) melakukan pengembangan dan System application program called New e-Iamas, penyempurnaan atas program aplikasi Sistem Informasi which is an Internet-based Internal Audit Information Internal Audit bernama New e-Iamas yakni Sistem System (Digitalization) that was running (operated) in Informasi Internal Audit berbasis Internet (Digitalisasi) the Internal Audit Division, to support and improve the yang sempat berjalan (dioperasikan) di Internal Audit internal audit function. The application program can be Division, guna mendukung dan menyempurnakan accessed through the Single Sign On (SSO) of PT KS by fungsi audit intern. Adapun program aplikasi ini Internal Audit Divison employees, and this application dapat diakses melalui Single Sign On (SSO) PT KS oleh aims to assist the Internal Audit in implementing, personel Internal Audit Divison dan aplikasi ini bertujuan monitoring, and evaluating audit activities. untuk membantu Internal Audit dalam pelaksanaan, pemantauan, dan evaluasi kegiatan audit. Pengembangan dan penyempurnaan audit tools The development and refinement of audit tools in the berupa Sistem Informasi Internal Audit berbasis Internet form of an Internet-based Internal Audit Information (Digitalisasi) masih dalam tahap penyempurnaan System (Digitalization) is still in the refinement stage and dan telah mulai di implementasikan dalam kegiatan has begun to be implemented in assurance activities, assurance, sehingga sistem ini dibangun dengan so that this system is established with the hope that it harapan dapat mempermudah dilakukannya mapping can facilitate mapping and tracing of recommended dan tracing atas rekomendasi temuan yang dihasilkan findings resulting from each audit report (realtime) and dari setiap laporan hasil audit (realtime) dan informatif, informative, hence assisting comprehensive decision sehingga dapat membantu pengambilan keputusan making. yang komprehensif. AKUNTAN PUBLIK PUBLIC ACCOUNTANT Proses Penunjukan Akuntan Publik Public Accountant Appointment Process Akuntan publik, sebagai organ eksternal perusahaan, The public accountant, as the Company’s external organ, berperan sebagai lembaga penunjang profesional yang acts as a professional support institution appointed by ditunjuk oleh Perseroan untuk menjalankan fungsi audit the Company to carry out the financial audit function keuangan dan memberikan opini mengenai kesesuaian and provide an opinion on the conformity of the penyajian laporan keuangan perusahaan dengan presentation of the Company’s financial statements with Standar Akuntansi Keuangan (SAK) yang berlaku di the Financial Accounting Standards (SAK) applicable in Indonesia. Indonesia. Standar tersebut mewajibkan akuntan publik untuk The standard requires public accountants to plan and merencanakan dan melaksanakan audit dengan tujuan perform an audit with the objective of ensuring that the memastikan bahwa laporan keuangan bebas dari financial statements are free from material error. The kesalahan materiil. Tanggung jawab akuntan publik public accountant’s responsibilities include providing an mencakup memberikan pendapat terhadap laporan opinion on the audited financial statements. The public keuangan yang telah diaudit. Tugas akuntan publik accountant’s duties involve a thorough examination of melibatkan pemeriksaan secara teliti terhadap bukti- the evidence supporting the amounts and disclosures in bukti yang mendukung jumlah dan pengungkapan the financial statements. dalam laporan keuangan. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
Akuntan Publik sebagai Auditor Eksternal harus Public Accountants as External Auditors must maintain
menjaga independensi dan objektivitas hasil auditnya, the independence and objectivity of their audit results,
dengan memenuhi hal-hal berikut ini: by fulfilling the following matters:
1. Melaporkan hasil audit kepada Dewan Komisaris 1. Reporting audit results to the Board of
dan Direksi. Commissioners and Board of Directors.
2. Menjaga independensi dan objektivitas tanpa 2. Maintaining independence and objectivity
adanya pengaruh atau benturan kepentingan without any influence or conflict of interest
dengan Komisaris, Direksi, dan pemangku with Commissioners, Board of Directors, and
kepentingan (Stakeholders). Stakeholders.
3. Tidak diperkenankan memberikan jasa selain audit 3. Not allowed to provide services other than audit
selama periode audit. during the audit period.
4. Tidak boleh memiliki kepentingan keuangan yang 4. Must not have significant financial interests, either
signifikan, baik secara langsung maupun tidak directly or indirectly, and avoid business relationships
langsung, serta menjauhi hubungan bisnis dengan with the Company.
Perseroan.
Daftar Kantor Akuntan Publik Selama 5 List of Public Accounting Firms for the
Tahun Terakhir Last 5 Years
Tahun Kantor Akuntan Publik Nama Auditor Jasa yang Diberikan Opini
Year Public Accounting Firm Name of Auditor Services Provided Opinion
2019 KAP Tanudiredja, Wibisana, Yusron Fauzan Audit Laporan Posisi Keuangan Konsolidasian Wajar Tanpa Pengecualian
Rintis & Rekan Audit of the Consolidated Statement of Unqualified
Financial Position
2020 KAP Tanudiredja, Wibisana, Yusron Fauzan Audit Laporan Posisi Keuangan Konsolidasian Wajar Tanpa Pengecualian
Rintis & Rekan Audit of the Consolidated Statement of Unqualified
Financial Position
2021 KAP Tanudiredja, Wibisana, Yusron Fauzan Audit Laporan Posisi Keuangan Konsolidasian Wajar Tanpa Pengecualian
Rintis & Rekan Audit of the Consolidated Statement of Unqualified
Financial Position
2022 KAP Tanudiredja, Wibisana, Toto Harsono Audit Laporan Posisi Keuangan Konsolidasian Wajar Tanpa Pengecualian
Rintis & Rekan Audit of the Consolidated Statement of Unqualified
Financial Position
2023 KAP Amir Abadi Jusuf, Eishennoraz Audit Laporan Posisi Keuangan Konsolidasian Wajar Tanpa Pengecualian
Aryanto, Mawar & Rekan Audit of the Consolidated Statement of Unqualified
Financial Position
Imbalan Jasa Audit Tahun 2023 Fees for Audit Services in 2023
Pada tahun 2023 Perseroan mengeluarkan imbal jasa In 2023, the Company issued audit fee for Public
audit untuk Akuntan Publik sebesar Rp1.000.000.000 Accountant of Rp1,000,000,000.
Jasa Lain yang Diberikan Other Services Provided
Pengukuran ICR OWK KAP Amir Abadi Jusuf, Aryanto, Mawar & Rekan
ICR OWK Measurement
AUP Information Package KAP Amir Abadi Jusuf, Aryanto, Mawar & Rekan
Laporan KPI dan LHEK KAP Amir Abadi Jusuf, Aryanto, Mawar & Rekan
KPI and LHEK Reports
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MANAJEMEN RISIKO RISK MANAGEMENT
Gambaran Umum General Description
Sebagai Badan Usaha Milik Negara (“BUMN”) yang As a State-Owned Enterprise (" BUMN") engaged in
bergerak di bidang industri baja di tanah air, penerapan the steel industry in the country, the implementation
manajemen risiko Perseroan mengacu pada Peraturan of the Company's risk management refers to BUMN
BUMN No. PER-2/MBU/03/2023 dengan tujuan untuk Regulation No. PER-2/MBU/03/2023 with the aim of
melindungi dan menciptakan nilai bagi Perseroan. protecting and creating value for the Company. The
Perseroan berkomitmen untuk melakukan pengelolaan Company is committed to conducting risk management
risiko secara terstruktur dan terintegrasi serta menjadi in a structured and integrated manner and becomes an
bagian yang tidak terpisahkan untuk melengkapi integral part to complement performance management
kegiatan pengelolaan kinerja dalam rangka mendukung activities in order to support the achievement of the
pencapaian target perseroan. Perseroan secara aktif Company's targets. The Company actively seeks to
berusaha mengoptimalkan langkah-langkah mitigasi optimize appropriate mitigation measures, and conduct
yang sesuai, dan melakukan tindak lanjut guna follow-up to reduce potential risks and overcome the
mengurangi potensi risiko serta mengatasi dampak impact of losses that may arise.
kerugian yang mungkin timbul.
Penerapan manajemen risiko oleh Perseroan The risk management is implemented by the Company
dilakukan dengan merujuk pada standar ISO 31000: by referring to the standards ISO 31000: Risk Management
Risk Management Guidline. Proses ini didasarkan Guidline. This process is based on various internal and
pada berbagai kebijakan, baik yang bersifat internal external policies that have been implemented to ensure
maupun eksternal, yang telah diimplementasikan guna the success of risk management measures. Some of
memastikan keberhasilan langkah-langkah manajemen these include:
risiko. Beberapa di antaranya meliputi: 1. Decree of the Board of Directors No. 86/DU-KS/
1. Surat Keputusan Direksi No. 86/DU-KS/KPTS/2023 KPTS/2023 concerning the Implementation of Risk
tentang Penerapan Manajemen Risiko PT Krakatau Management of PT Krakatau Steel (Persero) Tbk.
Steel (Persero) Tbk. 2. Krakatau Steel Management System Manual (SMKS).
2. Manual Sistem Manajemen Krakatau Steel (SMKS). 3. Regulation of the Minister of SOEs No. No. PER-2/
3. Peraturan Menteri BUMN No. PER-2/MBU/03/2023 MBU/03/2023 concerning Guidelines for Corporate
tentang Pedoman Tata Kelola Perusahaan dan Governance and Significant Corporate Activities of
Kegiatan Korporasi Signifikan BUMN. SOEs.
4. Pedoman Manajemen Risiko Perseroan. 4. Guidelines for Corporate Risk Management.
Pengelolaan Manajemen Risiko Risk Management
Risk Management & Compliance Department berfungsi The Risk Management & Compliance Department
sebagai Unit Pengelola Manajemen Risiko (UPMR) functions as the Risk Management Unit (UPMR)
yang bertanggung jawab untuk mengkoordinasikan responsible for coordinating each stage of risk
setiap tahapan implementasi manajemen risiko dan management implementation and reporting the
untuk melaporkan pengelolaan risiko Perseroan secara Company’s risk profile mapping every quarter to the
triwulanan kepada Direksi dan Dewan Komisaris. Dalam Board of Directors and Board of Commissioners. In risk
pengelolaan risiko, beberapa stakeholder yang terlibat management, several stakeholders are involved, among
di antaranya adalah: others:
1. Dewan Komisaris sebagai pengawas tertinggi dalam 1. The Board of Commissioners as the highest
pelaksanaan pengawasan (monitoring dan review) supervisor in the implementation of supervision
atas penerapan Manajemen Risiko pada Perseroan. (monitoring and review) of the implementation of
2. Direksi sebagai Pimpinan Perseroan yang Risk Management in the Company.
berkewajiban memastikan penerapan Manajemen 2. The Board of Directors as the Company’s Leader
Risiko pada Perseroan berjalan sesuai ketentuan obligated to ensure the implementation of Risk
yang berlaku. Management in the Company runs in accordance
3. Risk Owner/Pemilik Risiko: Setiap Pimpinan Unit with applicable provisions.
(Vice President dan Manager) dan/atau Pimpinan 3. Risk Owner: Each Unit Leader (Vice President and
Proyek (Project Director/Project Manager, Ketua Managers) and/or Project Leaders (Project Director/
Tim) yang dibantu oleh Key Person; Project Manager, Team Leader) assisted by a Key
4. Internal Audit: Partner yang melakukan evaluasi Person;
efektivitas Manajemen Risiko pada Risk Owner dan 4. Internal Audit: Partner that carries out evaluation on
Perseroan. the effectiveness of Risk Management in Risk Owner
and the Company.
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Tata Kelola Perusahaan
Corporate Governance
Selanjutnya, untuk memperkuat keandalan pengelolaan Furthermore, to strengthen the reliability of risk
manajemen risiko, Perseroan telah mengembangkan management, the Company has developed an integrated
Sistem Manajemen Risiko (SMR) yang terintegrasi di Risk Management System (SMR) in all Work Units. The
seluruh Unit Kerja. Informasi yang dihasilkan melalui information generated through the SMR is also utilized
SMR juga dimanfaatkan oleh Internal Audit dalam by the Internal Audit in supporting the implementation
mendukung pelaksanaan proses audit unit kerja of the Risk Based Internal Audit process.
berdasarkan risiko (Risk Based Internal Audit).
Risiko dan Upaya Mitigasi Risks and Mitigation Efforts
Berikut ini merupakan beberapa risiko yang dihadapi The following is several risks faced by the Company in
Perseroan pada tahun 2023: 2023:
1. Bahan Baku dan Energi 1. Raw Materials and Energy
Pada tahun 2023, sejalan dengan meningkatnya In 2023, in line with the increasing geopolitical
ketegangan geopolitik dibeberapa negara mulai tensions in several countries ranging from the Russia-
dari perang Rusia-Ukraina yang sudah berlangsung Ukraine war that has been going on since last year to
sejak tahun lalu hingga konflik yang melanda the conflicts that hit the Middle East, it has an impact
Timur Tengah berdampak pada ketersediaan dan on the availability and delivery/traffic of international
pengiriman/ lalu lintas barang internasional. Risiko goods. The risk of limited supply of raw materials and
keterbatasan pasokan bahan baku dan produk semi-finished products is one of the Company's main
setengah jadi (semi finished product) menjadi salah concerns.
perhatian utama Perseroan.
Perseroan berupaya merespon risiko tersebut dengan The Company seeks to respond to this risk with various
berbagai upaya di antaranya; mengintensifkan efforts including; intensifying communication with
komunikasi dengan pihak produsen dan penyedia producers and raw material providers, designing
bahan baku, merancang pola pengadaan untuk procurement patterns to regulate the arrival of
mengatur kedatangan bahan baku, dan mencari raw materials, and looking for various alternative
berbagai alternatif strategi pengadaan agar pasokan/ procurement strategies so that the Company's supply
kebutuhan Perseroan dapat terpenuhi. Sementara / needs can be met. Meanwhile, the Company’s need
itu, kebutuhan akan sumber daya energi Perseroan for energy resources has been fulfilled through
telah dipenuhi melalui kerja sama strategis dengan strategic cooperation with local energy source
penyedia sumber energi lokal. providers.
2. Pasar 2. Market
Dengan kejadian kahar HSM#1 pada 5 Mei 2023, With the HSM#1 force majeure event on May 5, 2023,
produktivitas Perseroan menjadi tidak optimal yang the Company's productivity was not optimal, which
berdampak pada penjualan dan supply produk baja affected the sales and supply of the Company's steel
Perseroan di pasar. Perseroan tetap berusaha untuk products in the market. The Company continues to
dapat menjaga pasar dan memenuhi permintaan strive to maintain the market and meet consumer
konsumen melalui penjualan trading, free stock, demand through trading sales, free stock, and tolling
dan juga kerjasama tolling dengan produsen dalam cooperation with domestic producers.selling price
negeri. policies and raw material procurement.
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343 Selama masa recovery HSM#1, Perseroan tetap During the recovery period of HSM#1, the Company aktif dalam melakukan market research sehingga remained active in conducting market research so selalu mendapatkan informasi kondisi pasar baja. as to keep informed of steel market conditions. The Perseroan juga berkoordinasi dan berupaya bersama Company also coordinates and makes joint efforts dengan Asosiasi Besi dan Baja Nasional (IISIA) with the National Iron and Steel Association (IISIA) to untuk mengawasi produk baja impor yang masuk monitor imported steel products entering Indonesia ke Indonesia, sebagai bagian dari upaya menjaga as part of efforts to maintain domestic market stabilitas pasar domestik. Dengan langkah-langkah stability. With these measures, the Company strives ini, Perseroan berusaha untuk mengelola risiko to manage market risks more effectively, maintain pasar dengan lebih efektif, menjaga daya saing, competitiveness, and optimize overall company dan mengoptimalkan kinerja perusahaan secara performance. keseluruhan. 3. Likuiditas 3. Liquidity Dalam situsi konflik geopolitik dan kondisi internal In light of the geopolitical conflict and internal pasca kahar HSM#1, peningkatan risiko keterbatasan conditions post HSM#1 force majeure, an increase likuiditas menjadi tidak terhindarkan. Selain itu, in the risk of liquidity constraints is inevitable. In Perseroan masih dalam program penyelesaian addition, the Company is still in the debt restructuring restrukturisasi utang sesuai perjanjian MRA. completion program as per the MRA agreement. Perseroan merespon kondisi keterbatasan The Company responds to this limited liquidity likuiditas ini dengan berbagai strategi di antaranya: condition with various strategies including: intensive pemantauan dan pengendalian intensif dalam monitoring and control in managing the Company's mengelola Kas Perseroan, mengupayakan konversi Cash, seeking the conversion of inventory on inventory on hand (slab, WIP, dan FG) menjadi aset hand (slab, WIP, and FG) into liquid assets (Cash), likuid (Kas), memastikan penerimaan outstanding ensuring timely receipt of outstanding receivables, piutang tepat waktu, dan berkoordinasi dengan and coordinating with subsidiaries to support the Anak Perusahaan untuk mendukung Kas Induk. Parent's Cash. 4. Restrukturisasi Utang 4. Debt Restructuring Pemenuhan kewajiban restrukturisasi utang Fulfillment of debt restructuring obligations is one of menjadi salah satu risiko yang menjadi fokus the risks that become the Company’s main focus due utama Perseroan, karena pemenuhan kewajiban to the fulfillment of debt restructuring obligations restrukturisasi utang memiliki dampak yang having a significant impact on the Company’s signifikan terhadap kelangsungan usaha Perseroan business continuity in the future. In response to this ke depan. Sebagai respons terhadap risiko ini, risk, the Company intensively conducted various Perseroan secara intensif melakukan berbagai upaya mitigation efforts throughout the year. mitigasi sepanjang tahun. Perseroan aktif berkoordinasi dalam mengawal The Company actively coordinates in overseeing the proses inisiatif strategis pemenuhan kewajiban process of strategic initiatives to fulfill restructuring restrukturisasi, sambil mengevaluasi potensi sumber obligations while evaluating other potentially dana lain yang dapat dieksekusi. Upaya lain yang executable sources of funds. Other efforts made by dilakukan Perseroan mencakup permohonan the Company include requests for an extension of perpanjangan masa jatuh tempo kewajiban kepada the maturity period of obligations to creditors. pihak kreditur. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
5. Kerja Sama Strategis 5. Strategic Cooperation
Pada tahun 2023, Perseroan melanjutkan langkah In 2023, the Company continues to take strategic
kerja sama strategis dengan pihak ketiga/mitra cooperation steps with third parties/partners related
terkait operasi Aset Non-Produktif ISM. Kerjasama to the operation of ISM Non-Productive Assets.
strategis ini memiliki risiko yang signifikan This strategic cooperation poses significant risks
terhadap keberlanjutan operasional Perseroan. to the Company’s operational sustainability. In
Dalam pelaksanaan rencana kerja sama strategis implementing this strategic cooperation plan, the
ini, Perseroan selalu mempertimbangkan pilihan- Company always considers the best options that
pilihan terbaik yang menguntungkan Perseroan, benefit the Company based on comprehensive
yang didasarkan pada kajian dan analisa yang assessment and analysis, negotiations with
komprehensif, negosiasi dengan calon mitra, potential partners, and coordination with various
serta koordinasi dengan berbagai pihak terkait related parties and regulatory agencies to ensure
untuk memastikan pemenuhan aspek kepatuhan compliance. Therefore, the Company is committed
(compliance). Dengan demikian, Perseroan to carrying out this strategic cooperation carefully
berkomitmen untuk menjalankan kerja sama and responsibly to maintain business continuity and
strategis ini dengan cermat dan bertanggung minimize risks that may arise.
jawab, demi menjaga keberlangsungan bisnis dan
meminimalkan risiko yang mungkin timbul.
Pemetaan Risiko Anti Penyuapan Mapping of Anti-Bribery Risk
Setelah memperoleh Sertifikasi Sistem Manajemen After obtaining the SNI ISO 37001:2016 Anti-Bribery
Anti Penyuapan SNI ISO 37001:2016 pada tahun 2020 Management System Certification in 2020 from
dari Sucofindo International Certification Services, Sucofindo International Certification Services, the
Perseroan melakukan pemetaan dan penilaian risiko Company conducted a mapping and assessment
penyuapan pada seluruh proses bisnis Perusahaan. of bribery risks throughout the Company’s business
Langkah ini dilakukan untuk mengidentifikasi potensi processes. This step is taken to identify potential bribery
risiko penyuapan dan memungkinkan implementasi risks and enable the implementation of effective controls
pengendalian serta langkah pencegahan yang efektif and preventive measures to prevent bribery.
guna mencegah terjadinya tindakan penyuapan.
Tinjauan atas Efektivitas Sistem Overview of the Effectiveness of the Risk
Manajemen Risiko Management System
Perseroan, melalui Risk Management & Compliance The Company, through the Risk Management &
Department sebagai UPMR, telah menyusun dan Compliance Department as UPMR, has developed and
menerapkan program kerja untuk meningkatkan implemented a work program to improve the quality
kualitas serta efektivitas pengelolaan dan penerapan and effectiveness of risk management management
manajemen risiko. and implementation.
Penilaian terhadap efektivitas Manajemen Risiko Assessment of the effectiveness of the Company's Risk
Perseroan dilakukan secara berkala sebagai acuan Management is carried out periodically as a reference in
dalam peningkatan dan perbaikan pengelolaan risiko improving and improving integrated risk management
secara terintegrasi kedepan. Pada tahun 2023, Perseroan in the future. In 2023, the Company has conducted a Risk
telah melakukan pengukuran Risk Maturiy Index (“RMI”) Maturiy Index ("RMI") measurement for the financial year
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untuk tahun buku 2022 yang dilaksanakan oleh Asesor 2022 carried out by an External Assessor with a result of
Eksternal dengan hasil sebesar 73,31 atau kategori 73.31 or the "Managed" category.
“Managed”.
Selanjutnya, pada tahun 2024 Perseroan berkomitmen Furthermore, in 2024 the Company is committed to
untuk melakukan Penilaian RMI secara berkelanjutan conducting an RMI Assessment on an ongoing basis
atas tahun buku 2023 sesuai dengan panduan penilaian for the financial year 2023 in accordance with the RMI
RMI Kementerian BUMN. Realisasi dari hasil penilaian assessment guidelines of the Ministry of BUMN. The
RMI 2023 akan dilaporkan kepada Kementerian BUMN realization of the 2023 RMI assessment results will be
maksimal pada triwulan III tahun 2024. reported to the Ministry of BUMN maximum in the third
quarter of 2024.
Pernyataan Direksi dan/atau Dewan Statement of the Board of Directors and/
Komisaris atau Komite Audit Atas or the Board of Commissioners or the
Kecukupan Sistem Manajemen Risiko Audit Committee on the Adequacy of the
Risk Management System
Secara umum, Kebijakan/Pedoman Manajemen Risiko In general, the Risk Management Policy/Guidelines
yang telah disetujui dan ditandatangani oleh Direktur approved and signed by the President Director
Utama mewakili pernyataan resmi dari Direksi terkait represents an official statement from the Board
dengan kecukupan sistem manajemen risiko yang of Directors regarding the adequacy of the risk
sedang dijalankan oleh Perseroan saat ini. Selain itu, management system currently being implemented by
Laporan Implementasi GCG dan Manajemen Risiko the Company. In addition, the GCG and Risk Management
yang diterbitkan secara triwulanan juga ditandatangani Implementation Report issued quarterly is also signed
oleh Direktur Utama sebelum disampaikan kepada by the President Director before being submitted to the
Dewan Komisaris. Dengan tindakan ini, Perseroan Board of Commissioners. By this action, the Company
memastikan bahwa komitmen terhadap praktik tata ensures that its commitment to corporate governance
kelola perusahaan dan manajemen risiko secara berkala and risk management practices is regularly evaluated
dievaluasi dan disahkan oleh pihak yang berwenang. and ratified by the relevant authorities.
Dewan Komisaris bersama dengan Komite PU dan PMR The Board of Commissioners, together with the PU and
serta Komite Audit melakukan telaah bersama terkait PMR Committee and the Audit Committee, conducted
Laporan Implementasi GCG dan Manajemen Risiko a joint review of the GCG Implementation and Risk
yang diterbitkan secara triwulanan. Dalam telaah rutin Management Report published quarterly. During
tersebut, Dewan Komisaris dan Komite memberikan the regular review, the Board of Commissioners and
review dan arahan atas penerapan manajemen risiko the Committee provide review and direction on the
pada Perseroan. implementation of risk management in the Company.
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Tata Kelola Perusahaan
Corporate Governance
PERKARA HUKUM LEGAL CASES
Daftar Perkara Hukum Perseroan List of Legal Cases of the Company
Pada tahun 2023, Perseroan menghadapi beberapa In In 2023, the Company faced several legal cases which
perkara hukum yang dijelaskan secara rinci dalam tabel are described in detail in the following table:
berikut:
Dampak bagi
Pokok Perkara/Gugatan Status Penyelesaian Perseroan
No.
Cause of Action Settlement Status Impact on the
Company
1. Perseroan merupakan Tergugat II dalam gugatan yang diajukan oleh Ir. M. Heru Sampai dengan tanggal Tidak ada
Susilo melalui Pengadilan Negeri Serang yang terdaftar dalam perkara No. 34/ penyelesaian Laporan
Pdt.G/2018/PN.Srg, tanggal 22 Maret 2018. Gugatan tersebut diajukan dengan Tahunan 2023, persidangan None
alasan bahwa Tergugat telah melakukan penguasaan tanpa hak atas tanah dan masih dalam proses dan
bangunan eks Proyek pabrik baja “Trikora”. Penggugat mengajukan permohonan belum ada putusan dari
untuk mengosongkan rumah atau kantor di Jalan Irian Jaya Komplek Sumampir Mahkamah Agung.
Barat yang merupakan bagian dari sertifikat HGB No. 9 dan HGB No. 12 dan
menuntut kerugian sebesar Rp133.963 juta. As of the date of completion
of the 2023 Annual Report,
Pada tanggal 29 November 2018, Majelis Hakim telah menjatuhkan Putusan yang the trial is still in process and
menyatakan bahwa gugatan dari Ir. M. Heru Susilo tidak dapat diterima (Niet there has been no verdict
Ontvankelijke Verklaard). Atas putusan tersebut, Penggugat melakukan upaya issued by the Supreme Court.
hukum banding ke Pengadilan Tinggi Banten pada 2 Januari 2019 dan Perseroan
telah menyampaikan Kontra Memori Banding pada tanggal 15 Januari 2019.
Pada tanggal 27 Maret 2019, Pengadilan Tinggi Banten telah menjatuhkan
Putusan yang isinya menguatkan Putusan Pengadilan Negeri Serang tanggal
29 November 2018. Atas putusan Pengadilan Tinggi Banten tersebut, Penggugat
melakukan upaya hukum kasasi ke Mahkamah Agung pada tanggal 8 Mei 2019;
namun baru diberitahukan kepada Perseroan pada tanggal 19 Juli 2019 . Perseroan
telah memasukkan kontra memori kasasi ke Mahkamah Agung pada tanggal 1
Agustus 2019.
Pada tanggal 13 Mei 2022, Perseroan telah menerima salinan putusan Mahkamah
Agung terhadap perkara No. 2443 K/PDT/2021, tanggal 22 September 2021, dengan
putusan menolak upaya hukum kasasi Penggugat.
Pada tanggal 24 Februari 2023, Penggugat melakukan upaya hukum Peninjauan
Kembali ke Mahkamah Agung. Pada tanggal 24 Maret 2023 Perseroan telah
mengajukan Kontra Memori Peninjauan Kembali ke Mahkamah Agung
The Company is Defendant II in a lawsuit filed by Ir. M. Heru Susilo through
the Serang District Court registered under case number No. 34/Pdt.G/2018/
PN.Srg, dated March 22, 2018. The lawsuit was filed on the grounds that the
Defendants had taken possession without right of the land and buildings of the
former "Trikora" steel factory project. The Plaintiff filed a request to vacate the
house or office on Jalan Irian Jaya Komplek Sumampir Barat which is part of HGB
certificates No. 9 and HGB No. 12 and demanded damages of Rp133.963 million.
On November 29, 2018, the Panel of Judges issued a Decision stating that the
lawsuit from Ir. M. Heru Susilo was inadmissible (Niet Ontvankelijke Verklaard). On
the basis of this decision, the Plaintiff filed an appeal to the Banten High Court on
January 2, 2019 and the Company submitted a Counter-Appeal Memorandum on
January 15, 2019.
On March 27, 2019, the Banten High Court issued a Decision which upheld the
Decision of the Serang District Court dated November 29, 2018. On the basis of the
Decision of the Banten High Court, the Plaintiff filed an appeal to the Supreme
Court on May 8, 2019; however, this was only notified to the Company on July
19, 2019. The Company submitted a Counter-Appeal Memorandum to the Supreme
Court on August 1, 2019.
On May 13, 2022, the Company received a copy of the Supreme Court's decision
on case number No. 2443 K/PDT/2021, dated September 22, 2021, with a decision
rejecting the Plaintiff's appeal.
On February 24, 2023, the Plaintiff filed a Judicial Review with the Supreme
Court. On March 24, 2023, the Company filed a Counter-Memorandum of Judicial
Review with the Supreme Court.
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Dampak bagi
Pokok Perkara/Gugatan Status Penyelesaian Perseroan
No.
Cause of Action Settlement Status Impact on the
Company
2. Perseroan merupakan Tergugat II dalam gugatan yang diajukan oleh Aminah Binti Atas pengajuan kasasi Tidak ada
H. Somad melalui Pengadilan Negeri Serang yang terdaftar dalam perkara No. 27/ tersebut, Mahkamah Agung
Pdt.G/2019/PN.Srg tanggal 5 Maret 2019. Gugatan tersebut diajukan dengan alasan telah menjatuhkan putusan None
bahwa Tergugat II melakukan perbuatan melawan hukum atas pemindahan hak terhadap perkara No. 3672
atas tanah yang terletak di Jalan Anyer, Kelurahan Kepuh, Kecamatan Ciwandan, K/PDT/2020, tanggal 4
Kota Cilegon. Penggugat menuntut kerugian sebesar Rp84.000 juta. Pada tanggal Desember 2020, untuk
19 September 2019, Majelis Hakim telah menjatuhkan putusan yang menolak menolak upaya hukum kasasi
gugatan penggugat seluruhnya. Berdasarkan putusan tersebut, Penggugat Penggugat.
mengajukan banding ke Pengadilan Tinggi Banten. Pada tanggal 26 November
2019, Perseroan telah mengajukan kontra memori banding ke Pengadilan Tinggi Sampai dengan tanggal
Banten. penyelesaian Laporan
Tahunan 2023, Perseroan
Pada tanggal 17 Maret 2020, Pengadilan Tinggi Banten telah menjatuhkan belum menerima putusan
putusan yang isinya menguatkan putusan Pengadilan Negeri Serang tanggal 19 salinan dari Mahkamah
September 2019. Atas putusan Pengadilan Tinggi Banten tersebut, Penggugat Agung.
melakukan upaya hukum kasasi ke Mahkamah Agung pada tanggal 20 Mei 2020;
namun baru diberitahukan kepada Perseroan pada tanggal 9 Juni 2020. Perseroan Upon the submission of
telah memasukkan kontra memori kasasi ke Mahkamah Agung pada tanggal 22 the cassation, the Supreme
Juni 2020. Court has issued a verdict on
case No. 3672 K/PDT/2020,
The Company is Defendant II in a lawsuit filed by Aminah Binti H. Somad through dated December 4, 2020, to
the Serang District Court registered under case number No. 27/Pdt.G/2019/PN.Srg reject the Plaintiff's cassation
dated March 5, 2019. The lawsuit was filed on the grounds that Defendant II appeal.
committed a tort in the transfer of rights to land located on Jalan Anyer, Kelurahan
Kepuh, Kecamatan Ciwandan, Kota Cilegon. The Plaintiff demanded damages of Up to the date of completion
of the 2023 Annual Report, the
Rp84,000 million. On September 19, 2019, the Panel of Judges issued a decision
Company has not received a
rejecting the Plaintiff's claim in its entirety. Based on this decision, the Plaintiff copy of the decision from the
filed an appeal to the Banten High Court. On November 26, 2019, the Company Supreme Court.
submitted a Counter-Appeal Memorandum to the Banten High Court.
On March 17, 2020, the Banten High Court issued a decision upholding the
Serang District Court's decision of September 19, 2019. On the basis of the Banten
High Court's decision, the Plaintiff filed an appeal to the Supreme Court on May
20, 2020; however, this was only notified to the Company on June 9, 2020. The
Company submitted a Counter-Appeal Memorandum to the Supreme Court on
June 22, 2020.
3. Perseroan merupakan Tergugat II dalam gugatan yang diajukan oleh Mutoharoh Pada tanggal 9 Agustus Tidak ada
melalui Pengadilan Negeri Serang yang terdaftar dalam perkara No. 132/ 2022, Perseroan telah
Pdt.G/2020/PN.Srg tanggal 18 September 2020. Gugatan tersebut diajukan menerima salinan putusan None
dengan alasan bahwa Tergugat II melakukan perbuatan melawan hukum telah Mahkamah Agung terhadap
menduduki menguasai secara fisik tanah milik Penggugat yang terletak di perkara No. 550 K/Pdt/2022,
Kelurahan Tegalratu, Kecamatan Ciwandan, Kota Cilegon seluas 16.700 m2 dan tanggal 21 Maret 2022 yang
menuntut kerugian sebesar Rp15.206 juta. menolak upaya hukum kasasi
Penggugat.
Pada tanggal 2 Maret 2021, Pengadilan Negeri Serang telah menjatuhkan putusan
yang menyatakan gugatan Penggugat tidak dapat diterima. Atas putusan On August 9, 2022, the
tersebut, Penggugat belum mengajukan upaya hukum lanjutan. Perseroan Company received a copy of
telah memasukkan kontra memori banding ke Pengadilan Tinggi Banten pada the Supreme Court's decision
tanggal 20 April 2021. Pada tanggal 21 Mei 2021, Pengadilan Tinggi Banten telah on case No. 550 K/Pdt/2022,
menjatuhkan putusan terhadap perkara No. 132/Pdt.G/2020/PN.Srg tanggal 18 dated March 21, 2022 which
September 2020, dengan putusan menguatkan putusan Pengadilan Negeri rejected the Plaintiff's
Serang tanggal 2 Maret 2021. cassation appeal.
Atas putusan Pengadilan Tinggi Banten tersebut, Penggugat melakukan upaya
hukum kasasi ke Mahkamah Agung pada tanggal 9 September 2021. Perseroan
telah memasukkan kontra memori kasasi ke Mahkamah Agung pada tanggal 21
September 2021.
The Company is Defendant II in a lawsuit filed by Mutoharoh through the Serang
District Court registered under case No. 132/Pdt.G/2020/PN.Srg dated September
18, 2020. The lawsuit was filed on the grounds that Defendant II committed an
unlawful act of physically occupying the Plaintiff's land located in Tegalratu Village,
Ciwandan Subdistrict, Cilegon City covering an area of 16,700 m2 and claiming
losses of IDR15,206 million.
On March 2, 2021, the Serang District Court has issued a decision declaring the
Plaintiff's lawsuit inadmissible. For this decision, the Plaintiff has not filed any
further legal action. The Company has submitted a counter-appeal to the Banten
High Court on April 20, 2021. On May 21, 2021, the Banten High Court has rendered
a decision on case No. 132/Pdt.G/2020/PN.Srg dated September 18, 2020, with a
decision to uphold the decision of the Serang District Court dated March 2, 2021.
Upon the decision of the Banten High Court, the Plaintiff filed a cassation appeal to
the Supreme Court on September 9, 2021. The Company has submitted a counter-
memory of cassation to the Supreme Court on September 21, 2021.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
Dampak bagi
Pokok Perkara/Gugatan Status Penyelesaian Perseroan
No.
Cause of Action Settlement Status Impact on the
Company
4. Perseroan merupakan tergugat dalam gugatan perwakilan kelompok yang Sampai dengan tanggal Tidak ada
diajukan oleh Isbatullah melalui Pengadilan Negeri Serang yang terdaftar dalam penyelesaian Laporan
perkara 120/Pdt.G/2022/PN.Srg tanggal 27 Juli 2022. Gugatan tersebut diajukan Tahunan 2023, perkara None
dengan alasan bahwa kegiatan pemagaran yang dilakukan oleh Perseroan di tersebut masih dalam proses
sepanjang Jalan Raya Anyer sebagai perbuatan melawan hukum dan menuntut pemeriksaan Pengadilan
Perseroan untuk menghentikan pekerjaan pemagaran dan membongkar pagar Negeri Serang.
beton yang telah dibangun.
Up to the date of completion
Pada tanggal 1 September 2022, Pengadilan Negeri Serang telah menjatuhkan of the 2023 Annual Report, the
putusan yang menyatakan gugatan penggugat tidak sah dan prosedur gugatan case is still being investigated
perwakilan kelompok tidak dapat diterima dan harus dihentikan. by the Serang District Court.
The Company is a defendant in a class action lawsuit filed by Isbatullah through
the Serang District Court registered under case number 120/Pdt.G/2022/PN.Srg
dated July 27, 2022. The lawsuit was filed on the grounds that the fencing activities
carried out by the Company along Jalan Raya Anyer were a tort and demanded
that the Company stop the fencing work and dismantle the concrete fences that
had been built.
On September 1, 2022, the Serang District Court issued a decision stating that the
plaintiff's claim was invalid and the class action lawsuit procedure was inadmissible
and had to be terminated.
5. Perseroan merupakan Tergugat II Intervensi dan Kepala Kantor Pertanahan Berdasarkan Hasil Putusan Tidak ada
Cilegon sebagai Tergugat I dalam gugatan yang diajukan oleh H. Ali Musa Mahkamah Agung atas
melalui Pengadilan Tata Usaha Negeri Serang yang terdaftar dalam perkara No. perkara No. 532 K/TUN/2023, None
69/G/2022/PTUN.SRG, tanggal 10 November 2022. Gugatan tersebut diajukan tanggal 12 Desember 2023,
dengan alasan bahwa Sertifikat HGB 17/Samangraya seluas lebih kurang 88.253 untuk menolak upaya hukum
m2 yang dikeluarkan Tergugat I kepada Perseroan cacat hukum administratif. kasasi penggugat. Sampai
Penggugat menuntut Tergugat I menyatakan batal atau tidak sah Sertifikat HGB dengan tanggal penyelesaian
17/Samangraya milik Perseroan, dan mencabut Sertifikat HGB 17/Samangraya Laporan Tahunan 2023,
milik Perseroan. persidangan masih dalam
proses dan belum ada
Pada tanggal 2 Maret 2023, Pengadilan Tata Usaha Negara Serang telah putusan salinan dari
mengeluarkan putusan menolak gugatan penggugat. Mahkamah Agung.
Atas putusan tersebut, Penggugat melakukan upaya hukum banding ke Based on the Supreme Court
Pengadilan Tinggi Tata Usaha Negara Jakarta pada tanggal 24 Maret 2023. Decision on case No. 532 K/
Perseroan telah memasukkan kontra memori banding ke Pengadilan Tinggi Tata TUN/2023, dated 12 December
Usaha Negara Jakarta pada tanggal 5 April 2023. 2023, to reject the plaintiff's
cassation appeal. Up to the
Pada tanggal 14 Juni 2023, Pengadilan Tinggi Tata Usaha Negara Jakarta telah date of completion of the
mengeluarkan putusan yang isinya menguatkan Putusan Pengadilan Tata Usaha 2023 Annual Report, the trial
Negara Serang tanggal 2 Maret 2023. is still in process and there is
no copy of the decision from
Atas putusan tersebut, Penggugat melakukan upaya hukum ke Mahkamah the Supreme Court.
Agung pada tanggal 23 Juni 2023. Perseroan telah memasukkan kontra memori Supreme Court.
kasasi ke Mahkamah Agung pada tanggal 10 Juli 2023.
The Company is the Second Intervening Defendant and the Head of Cilegon
Land Office is the First Defendant in a lawsuit filed by H. Ali Musa through the
Serang District Administrative Court registered in case No. 69/G/2022/PTUN.SRG,
dated November 10, 2022. The lawsuit was filed on the grounds that the HGB
Certificate 17/Samangraya covering an area of approximately 88,253 m2 issued by
Defendant I to the Company was administratively flawed. The Plaintiff demanded
that Defendant I declare void or invalid the HGB Certificate 17/Samangraya owned
by the Company, and revoke the HGB Certificate 17/Samangraya owned by the
Company.
On March 2, 2023, the Serang State Administrative Court issued a decision rejecting
the plaintiff's lawsuit.
Upon the decision, the Plaintiff filed an appeal to the Jakarta State Administrative
High Court on March 24, 2023. The Company has submitted a counter-appeal to
the Jakarta State Administrative High Court on April 5, 2023.
On June 14, 2023, the Jakarta State Administrative High Court issued a decision
which upheld the decision of the Serang State Administrative Court dated March
2, 2023.
Upon the decision, the Plaintiff filed a cassation to the Supreme Court on June 23,
2023. The Company has submitted a counter cassation to the Supreme Court on
July 10, 2023.
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Dampak bagi
Pokok Perkara/Gugatan Status Penyelesaian Perseroan
No.
Cause of Action Settlement Status Impact on the
Company
6. Perseroan merupakan Tergugat II Intervensi dan Kepala Kantor Pertanahan Berdasarkan website Tidak ada
Cilegon sebagai Tergugat I dalam gugatan yang diajukan oleh Masdjati melalui Mahkamah Agung,
Pengadilan Tata Usaha Negeri Serang yang terdaftar dalam perkara No. 63/G/2022/ Mahkamah Agung telah None
PTUN.SRG, tanggal 5 Oktober 2022. Gugatan tersebut diajukan dengan alasan menjatuhkan putusan
bahwa Sertifikat HGB 15/Kubangsari dengan luas kurang lebih 3.550 m2 dan terhadap perkara No.
Sertifikat HGB 17/Samangraya dengan luas lebih kurang 4.040 m2 yang dikeluarkan 520 K/TUN/2023, tanggal
Tergugat I kepada Perseroan cacat hukum administratif. Penggugat menuntut 1 Desember 2023, untuk
Tergugat I menyatakan batal atau tidak sah Sertifikat HGB 15/Kubangsari dan menolak upaya hukum kasasi
Sertifikat HGB 17/Samangraya milik Perseroan, dan mencabut Sertifikat HGB Penggugat.
Sertifikat HGB 15/Kubangsari dan Sertifikat HGB 17/Samangraya milik Perseroan.
Sampai dengan tanggal
Pada tanggal 2 Maret 2023, Pengadilan Tata Usaha Negara telah mengeluarkan penyelesaian Laporan
putusan menolak gugatan penggugat. Tahunan 2023, Perseroan
belum menerima putusan
Atas putusan tersebut, Penggugat melakukan upaya hukum banding ke salinan dari Mahkamah
Pengadilan Tinggi Tata Usaha Negara Jakarta pada tanggal 16 Maret 2023. Agung
Perseroan telah memasukkan kontra memori banding ke Pengadilan Tinggi Tata
Usaha Negara Jakarta pada tanggal 28 Maret 2023. Based on the Supreme Court
website, the Supreme Court
Pada tanggal 19 Juni 2023, Pengadilan Tinggi Tata Usaha Negara Jakarta telah has handed down a decision
mengeluarkan putusan yang isinya menguatkan Putusan Pengadilan Tata Usaha on case No. 520 K/TUN/2023,
Negara Serang tanggal 2 Maret 2023. dated
December 1, 2023, to reject the
Atas putusan tersebut, Penggugat melakukan upaya hukum ke Mahkamah Plaintiff's cassation appeal.
Agung pada tanggal 14 Juli 2023. Perseroan telah memasukkan kontra memori
kasasi ke Mahkamah Agung pada tanggal 26 Juli 2023 Up to the date of completion
of the 2023 Annual Report, the
The Company is Defendant II Intervention and the Head of the Cilegon Land Office Company has not received a
as Defendant I in a lawsuit filed by Masdjati through the Serang Administrative copy of the decision from the
Court registered under case number No. 63/G/2022/PTUN.SRG, dated October 5, Supreme Court.
2022. The lawsuit was filed on the grounds that HGB Certificate 15/Kubangsari
with an area of approximately 3,550 m2 and HGB Certificate 17/Samangraya
with an area of approximately 4,040 m2 issued by Defendant I to the Company
are administratively flawed. The Plaintiff demanded that Defendant I declare
HGB Certificate 15/Kubangsari and HGB Certificate 17/Samangraya owned by
the Company null and void, and revoke HGB Certificate 15/Kubangsari and HGB
Certificate 17/Samangraya owned by the Company.
On March 2, 2023, the Administrative Court issued a decision rejecting the Plaintiff's
claim.
On the basis of this decision, the Plaintiff filed an appeal to the Jakarta State
Administrative High Court on March 16, 2023. The Company submitted a Counter-
Appeal Memorandum to the Jakarta State Administrative High Court on March
28, 2023.
On June 19, 2023, the Jakarta State Administrative High Court issued a decision
upholding the Serang Administrative Court's decision of March 2, 2023.
On the basis of this decision, the Plaintiff filed an appeal to the Supreme Court
on July 14, 2023. The Company submitted a Counter-Appeal Memorandum to the
Supreme Court on July 26, 2023.
7. Perseroan merupakan Tergugat I dalam gugatan yang diajukan Pada 28 Maret 2023, Tidak ada
oleh H. Hulmatum bin H. Muslih melalui Pengadilan Negeri Serang Pengadilan Negeri Serang
yang terdaftar dalam perkara 122/Pdt.G/2022/PN Srg tanggal telah mengeluarkan putusan None
28 Juli 2022. Gugatan diajukan dengan alasan bahwa Tergugat memiliki lahan Gugatan Penggugat tidak
tanah yang terletak di Kelurahan Tegal Ratu, Kecamatan Ciwandan, Kota Cilegon diterima.
berdasarkan Surat Ketetapan Iuran Pembangunan Daerah Huruf C No. 1337 seluas
±7.740 m² dan menuntut kerugian sebesar Rp200 juta. On March 28, 2023, the
Serang District Court issued
The Company is Defendant I in a lawsuit filed by H. Hulmatum bin H. Muslih a decision that the Plaintiff's
through the Serang District Court registered in case 122/Pdt.G/2022/PN Srg dated lawsuit was not accepted.
July 28, 2022.
July 28, 2022. The lawsuit was filed on the grounds that the Defendant possesses
land located in Tegal Ratu Village, Ciwandan Subdistrict, Cilegon City based on
Letter of Determination of Regional Development Fee Letter C No. 1337 covering
an area of ±7,740 m² and demanded a loss of Rp200 million.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
Dampak bagi
Pokok Perkara/Gugatan Status Penyelesaian Perseroan
No.
Cause of Action Settlement Status Impact on the
Company
8. Perseroan merupakan Tergugat I dalam gugatan yang diajukan oleh H. Samrudin Pada 19 Maret 2024, Tidak ada
bin Muhammad Abbas Dkk (Ahli Waris Alm. H. Mohammad Abbas bin H. Hasan Pengadilan Negeri Serang
Ali) melalui Pengadilan Negeri Serang yang terdaftar dalam Perkara Nomor: 115/ telah mengeluarkan putusan None
Pdt.G/2023/PN.Srg tanggal 30 Agustus 2023. Gugatan timbul atas pemagaran bahwa gugatan tersebut
sebidang tanah seluas 1.846 m2 terletak di Link Pintu Air RT 004 RW 004, Desa/ tidak diterima.
Kel. Samangraya, Kec. Pulo Merak (Citangkil), Kab. Serang (Cilegon), Provinsi Jabar
(Banten) dan penggugat mengklaim memiliki dan menguasai lahan tersebut, On March 19, 2024, the
sehingga dengan adanya pemagaran Perseroan dianggap melakukan perbuatan Serang District Court issued a
melawan hukum dan menuntut Perseroan membayar kerugian kepada decision that the lawsuit was
Penggugat sebesar Rp9.354 juta not accepted.
The Company is the First Defendant in a lawsuit filed by H. Samrudin bin
Muhammad Abbas and others (Heirs of the late H. Mohammad Abbas bin H.
Hasan Ali) through the Serang District Court, registered under Case Number: 115/
Pdt.G/2023/PN.Srg dated August 30, 2023. The lawsuit arises from the fencing
of a plot of land measuring 1,846 m² located at Link Pintu Air RT 004 RW 004,
Samangraya Village/Subdistrict, Pulo Merak District (Citangkil), Serang Regency
(Cilegon), West Java Province (Banten), with the plaintiffs claiming ownership and
control over the land. Therefore, the fencing action by the Company is considered
an unlawful act, and the plaintiffs are demanding the Company pay damages
amounting to IDR 9,354 million.
9. Perseroan saat ini sedang menjalani proses arbitrase ad-hoc dengan peraturan Sampai dengan tanggal Tidak ada
dan prosedur arbitrase United Nations Commission on International Trade Law penyelesaian Laporan
(“UNCITRAL”) dengan para kontraktornya yaitu MCC-CERI dan KE (“Kontraktor Tahunan 2023, arbitrase None
proyek Blast Furnace”). Pada proses arbitrase tersebut, Perseroan bertindak masih dalam proses dan
sebagai Pemohon yang mengajukan tuntutan-tuntutan agar para Kontraktor belum ada putusan akhir
proyek Blast Furnace dapat menjalankan kewajibannya sesuai dengan kontrak dan mengikat dari Majelis
antara Perseroan dan para Kontraktor proyek Blast Furnace tersebut agar Arbitrase yang telah diterima
Perseroan dapat menerima seluruh haknya sesuai dengan apa yang diperjanjikan oleh Perseroan.
dalam kontrak antara Perseroan dan para Kontraktor proyek Blast Furnace.
As of the completion date
Para Kontraktor menuntut agar Perseroan dapat menerbitkan sertifikat kesiapan of the 2023 Annual Report,
operasi, sertifikat penerimaan sementara, dan sertifikat penerimaan akhir the arbitration process is still
serta membayar kepada MCC-CERI senilai USD5.422 untuk pembayaran tahap ongoing, and the Company
mechanical completion dari proyek pabrik Blast Furnace. has not yet received a final
and binding decision from
The Company is currently undergoing an ad-hoc arbitration process following the Arbitration Tribunal.
the arbitration rules and procedures of the United Nations Commission on
International Trade Law (UNCITRAL) with its contractors, MCC-CERI and KE ("Blast
Furnace Project Contractors"). In this arbitration process, the Company acts as
the Claimant, demanding that the Blast Furnace Project Contractors fulfill their
obligations as per the contract between the Company and the Blast Furnace
Project Contractors, so the Company can receive all its rights as stipulated in the
contract.
The Contractors are demanding that the Company issue the operational readiness
certificate, the provisional acceptance certificate, and the final acceptance
certificate, as well as pay MCC-CERI USD5.422 million for the mechanical
completion phase of the Blast Furnace plant project.
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Daftar Perkara Hukum Entitas Anak List of Legal Cases of Subsidiaries
Perkara hukum yang dihadapi oleh entitas anak Legal cases faced by the Company's subsidiaries in 2023
Perseroan pada tahun 2023 dijelaskan secara rinci dalam are detailed in the following table:
tabel berikut:
Dampak bagi
Entitas Anak Pokok Perkara/Gugatan Status Penyelesaian Perseroan
Subsidiary Cause of Action Settlement Status Impact on the
Company
PT Krakatau Bandar KBS dan PT Cigading International Bulk Terminal Berdasarkan opini legal tanggal 29 Tidak ada
Samudera (KBS) (CIBT) terikat dalam Cooperation Agreement on Oktober 2021, disimpulkan bahwa
Development, Running and Operation of Coal putusan arbitrase CIBT tersebut tidak None
Terminal in Cigading Port Area tanggal 13 Juli 2007 dapat dieksekusi karena sebagai berikut:
beserta perubahan perubahannya (“Perjanjian - CIBT tidak memindahkan grab dan aset
CIBT”). lainnya yang menghalangi jalan masuk
KBS;
Dalam pelaksanaan Perjanjian CIBT tersebut, - CIBT mengalihkan dan menyerahkan
merujuk Pasal 28 ayat (2) dan (3), PT CIBT seluruh fasilitas kepada KBS bersama
menggugat KBS melalui UNCITRAL berdasarkan dengan seluruh sertifikat atas hak,
Notice of Arbitration tanggal 11 November 2016, kunci, kode, tata cara penggunaan dan
antara lain terkait pengenaan biaya dermaga, dokumen terkait lainnya.
biaya stevedoring, sewa lahan, dan pembayaran
ke KBS. CIBT telah menjaminkan aset yang
seharusnya diserahkan kepada KBS tanpa
Pada tanggal 29 Agustus 2017, telah terbit putusan persetujuan KBS. Berdasarkan Pasal 23
arbitrase yang pada pokoknya menerangkan ayat (2) UU Jaminan Fidusia dan Putusan
bahwa CIBT diminta mengalihkan fasilitas kepada MA No. 1055K/PDT/2012 terdapat halangan
KBS setelah KBS memberikan penggantian atas hukum bagi CIBT untuk menjalankan
biaya fasilitas, setelah penyusutan, yang dibangun putusan arbitrase karena fasilitas yang
di atas tanah sewa kepada CIBT dikurangi nilai diperintahkan oleh Majelis Arbitrase untuk
kewajiban CIBT kepada KBS dengan nilai neto dialihkan kepada KBS sedang dijaminkan
sebesar USD19.771 paling lambat tanggal 25 dengan fidusia, hal tersebut tentu juga
November 2017. berpengaruh terhadap KBS di mana
KBS juga belum dapat melaksanakan
Atas putusan tersebut, KBS melakukan upaya putusan Arbitrase karena tidak dapat
hukum permohonan pembatalan putusan menerima pengalihan objek yang sedang
arbitrase yang dilakukan ke Pengadilan Negeri dijaminkan oleh
Serang dengan perkara No. 82/Pdt.G.Arbt.2017/ CIBT.
PN.Srg tanggal 18 Oktober 2017. Pengadilan
Negeri Serang telah menerbitkan keputusan pada Berdasarkan pendapat hukum dari
tanggal 27 November 2017 yang pada pokoknya kuasa hukum KBS, dapat disimpulkan
menerangkan bahwa permohonan pembatalan bahwa putusan arbitrase berpotensi
putusan arbitrase yang dimohonkan oleh KBS non-executable dikarenakan aset CIBT
ditolak dengan pertimbangan majelis hakim yang harus diserahkan kepada KBS
berpendapat KBS tidak dapat membuktikan sedang dijaminkan sehingga tidak dapat
dalil-dalil permohonannya. Pada akhir proses dialihkan kepada KBS.
persidangan di Pengadilan Negeri Serang,
CIBT diketahui menjaminkan hak-hak/fasilitas Oleh karena itu, manajemen berpendapat
berdasarkan Perjanjian CIBT yang dibuktikan tidak ada provisi yang perlu dibukukan
dengan diterbitkannya Sertifikat Fidusia No. pada laporan keuangan konsolidasian.
W10.00271870.AH.05.01 Tahun 2016 tanggal 14
Juli 2016 oleh Kementerian Hukum dan Hak Asasi
Manusia (“Sertifikat Fidusia”).
Atas hal tersebut, pada tanggal 5 Desember 2017,
KBS membuat laporan dugaan tindak pidana
yang dilakukan CIBT kepada Markas Besar Polri
karena CIBT menjaminkan hak-hak/fasilitas di
mana penjaminan aset ini bertentangan dengan
Perjanjian KBS dengan CIBT.
Berdasarkan pendapat hukum dari Kejaksaan
Agung tanggal 20 Februari 2018, sepanjang KBS
melakukan upaya hukum terhadap putusan
Arbitrase termasuk upaya laporan pidana serta
belum terdapat putusan terhadap bagaimana
upaya tersebut akan dihukum, maka KBS belum
memiliki kewajiban pembayaran berdasarkan
putusan arbitrase.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Perusahaan
Corporate Governance
Dampak bagi
Entitas Anak Pokok Perkara/Gugatan Status Penyelesaian Perseroan
Subsidiary Cause of Action Settlement Status Impact on the
Company
KBS and PT Cigading International Bulk Terminal Based on the legal opinion dated October
(CIBT) are bound by the Cooperation Agreement 29, 2021, it is concluded that the CIBT
on Development, Running, and Operation of Coal arbitration award cannot be executed
Terminal in Cigading Port Area dated July 13, 2007, because of the following:
along with its amendments ("CIBT Agreement"). - CIBT did not remove the grab and other
assets blocking KBS' driveway;
In the implementation of the CIBT Agreement, - CIBT transferred and conveyed the
referring to Article 28 paragraphs (2) and (3), PT entire facility to KBS together with
CIBT sued KBS through UNCITRAL based on a all title deeds, keys, codes, usage
Notice of Arbitration dated November 11, 2016, ordinances and other relevant
concerning, among other things, the imposition documents.
of wharf fees, stevedoring fees, land lease, and
payments to KBS. CIBT has pledged assets that should have
been transferred to KBS without KBS's
On August 29, 2017, an arbitration award was consent. Based on Article 23 paragraph
issued, which essentially stated that CIBT was (2) of the Fiduciary Guarantee Law and
required to transfer the facilities to KBS after Supreme Court Decision No. 1055K/
KBS compensated for the facilities' costs, after PDT/2012, there is a legal impediment
depreciation, that were built on leased land to for CIBT to execute the arbitral award
CIBT, minus CIBT's obligations to KBS, with a net because the facilities ordered by the
value of USD19,771 by November 25, 2017. Arbitral Tribunal to be transferred to KBS
are being pledged with fiduciary, this
In response to this decision, KBS filed a legal of course also affects KBS where KBS
action to annul the arbitration award at the Serang also cannot execute the Arbitral award
District Court under case No. 82/Pdt.G.Arbt.2017/ because it cannot accept the transfer of
PN.Srg dated October 18, 2017. The Serang District objects that are being pledged by
Court issued a decision on November 27, 2017, CIBT.
essentially stating that the request to annul the
arbitration award filed by KBS was rejected on Based on the legal opinion of KBS's
the grounds that the judges believed KBS could legal counsel, it can be concluded that
not substantiate its claims. At the end of the the arbitration award is potentially
court proceedings at the Serang District Court, non-executable because CIBT's assets
it was discovered that CIBT had pledged the that must be handed over to KBS are
rights/facilities based on the CIBT Agreement, as being pledged so that they cannot be
evidenced by the issuance of Fiduciary Certificate transferred to KBS.
No. W10.00271870.AH.05.01 Year 2016 dated July
14, 2016, by the Ministry of Law and Human Rights Therefore, management believes that
("Fiduciary Certificate"). no provision needs to be recorded in the
consolidated financial statements.
As a result, on December 5, 2017, KBS filed a
report of alleged criminal activity by CIBT to the
National Police Headquarters, accusing CIBT of
pledging rights/facilities, which is in violation of
the agreement between KBS and CIBT.
Based on a legal opinion from the Attorney
General's Office dated February 20, 2018, as long
as KBS is pursuing legal actions against the
arbitration award, including filing a criminal report,
and there is no final decision on these actions,
KBS does not yet have an obligation to make any
payments based on the arbitration award.
SANKSI ADMINISTRATIF ADMINISTRATIVE SANCTION
Selama tahun 2023, Perseroan dan Entitas Anak, beserta During 2023, the Company and its Subsidiaries, as well as
Dewan Komisaris dan Direksi, tidak mendapatkan sanksi the Board of Commissioners and Board of Directors, did
administratif dari regulator atau pihak berwenang not receive any administrative sanctions from regulators
lainnya, sebagai akibat dari perkara hukum atau or other authorities as a result of legal cases or other
pelanggaran aturan lainnya. regulatory violations.
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KODE ETIK CODE OF ETHIC
Pokok-Pokok Etika Bisnis dan Etika Kerja Principles of Business and Work Ethics
Pedoman Etika Bisnis dan Etika Kerja Perseroan telah The Company’s Guidelines for Business Ethics and
ditandatangani bersama oleh Direksi dan Komisaris Work Ethics were jointly signed by the Company’s
Perseroan pada tanggal 30 Desember 2020. Pedoman Board of Directors and Commissioners on December
tersebut merupakan manifestasi dari komitmen dan 30, 2020. The Guidelines are a manifestation of the
usaha manajemen dalam mengelola Perseroan demi management’s commitment and efforts in managing
mencapai Visi dan Misi yang telah ditetapkan. Lebih dari the Company to achieve the predetermined Vision
itu, Pedoman Etika juga merupakan penafsiran dari Nilai and Mission. Moreover, the Ethics Guidelines are also
Utama Budaya Perusahaan (Core Value), yang terdiri an interpretation of the Company’s Core Values, which
dari Amanah, Kompeten, Harmonis, Loyal, Adaptif, consist of Trustworthiness, Competent, Harmonious,
Kolaboratif (disingkat AKHLAK), serta Nilai Budaya Loyal, Adaptive, and Collaborative (abbreviated as
(Value) Perusahaan, yaitu Progresif, Kolaboratif, dan AKHLAK), as well as the Company’s Cultural Values,
Tangguh (Robust). namely Progressive, Collaborative, and Robust.
Pedoman Etika Bisnis dan Etika Kerja Perseroan telah The Company’s Guidelines for Business Ethics and Work
disesuaikan dengan ketentuan perundang-undangan Ethics have been adjusted to the prevailing laws and
yang berlaku serta secara konsisten diperbarui sejalan regulations and are consistently updated in line with
dengan perkembangan hukum, norma sosial, peraturan, the development of laws, social norms, regulations, and
dan dinamika proses bisnis Perseroan. Dengan the dynamics of the Company’s business processes.
komitmen untuk terus beradaptasi dengan lingkungan With a commitment to continuously adapt to the
hukum dan sosial, pedoman tersebut menjadi landasan legal and social environment, the guidelines become
yang kokoh bagi tata kelola bisnis yang bertanggung a solid foundation for responsible and ethical business
jawab dan beretika. governance.
Pokok-pokok Etika Bisnis dan Etika Kerja Perseroan, The Company’s Business Ethics and Work Ethics include:
meliputi:
Etika Bisnis Business Ethics
Etika bisnis menjadi landasan perilaku yang diadopsi Business ethics is the basis of behavior adopted by the
oleh Perseroan dalam berinteraksi dan bertindak Company in interacting and acting towards stakeholders.
terhadap para pemangku kepentingan (stakeholders). The Company’s business ethics standards consist of:
Standar etika bisnis Perseroan terdiri dari:
1. Etika Perusahaan dengan Karyawan. 1. Company’s ethics with Employees.
2. Etika Perusahaan dengan Serikat Karyawan. 2. Company’s ethics with Labor Union.
3. Etika Perusahaan dengan Anak Perusahaan/ 3. Company’s ethics with Subsidiaries/Joint Ventures.
Perusahaan Patungan. 4. Company’s ethics with Supplier.
4. Etika Perusahaan dengan Pemasok. 5. Company’s ethics with Consumer.
5. Etika Perusahaan dengan Konsumen. 6. Company’s ethics with Principal.
6. Etika Perusahaan dengan Prinsipal. 7. Company’s ethics with Competitor.
7. Etika Perusahaan dengan Pesaing. 8. Company’s ethics with Mass Media.
8. Etika Perusahaan dengan Media Massa. 9. Company’s ethics with Financial Institution and
9. Etika Perusahaan dengan Lembaga Keuangan dan Banking.
Perbankan. 10. Company’s ethics with Shareholders.
10. Etika Perusahaan dengan Pemegang Saham. 11. Company’s ethics with Partners.
11. Etika Perusahaan dengan Mitra Kerja. 12. Company’s ethics with Community.
12. Etika Perusahaan dengan Masyarakat. 13. Company’s ethics with Regulator.
13. Etika Perusahaan dengan Regulator. 14. Company’s ethics with Legislative Board.
14. Etika Perusahaan dengan Lembaga Legislatif. 15. Company’s ethics with Judicative Board.
15. Etika Perusahaan dengan Lembaga Yudikatif. 16. Company’s ethics related to Stock Market Practice
16. Etika Perusahaan terkait Praktik Pasar Modal dan dan Investor.
Investor. 17. Company’s ethics related to Gratification.
17. Etika Perusahaan terkait Gratifikasi.
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Tata Kelola Perusahaan
Corporate Governance
Etika Kerja Work Ethics
Etika Kerja mencakup standar perilaku kerja, sistem Work Ethics includes standards of work behavior,
nilai, dan norma yang diterapkan oleh Dewan Komisaris, value systems, and norms applied by the Board of
Direksi, dan Karyawan saat menjalankan tugas untuk Commissioners, Board of Directors, and Employees
kepentingan Perseroan, serta dalam interaksi dengan when performing their duties for the benefit of the
rekan kerja, atasan, dan bawahan. Standar etika kerja Company, as well as in interactions with colleagues,
Perseroan terdiri dari: superiors, and subordinates. The Company’s work ethics
standards consist of:
1. Etika Kerja sebagai Karyawan. 1. Work Ethic as Employee.
2. Etika Kerja sebagai Pimpinan. 2. Work Ethic as Leaders.
3. Etika Pimpinan dalam melakukan komunikasi. 3. Leader’s Ethic in Communicating.
4. Etika Bawahan dalam melakukan komunikasi. 4. Subordinate’s Ethic in Communicating.
5. Etika dalam menjaga kerahasiaan data dan 5. Ethics on maintaining the Confidentiality of
informasi Perseroan. Company’s Data and Information.
6. Etika dalam menyampaikan informasi kepada 6. Ethics in delivering information to the employee.
Karyawan. 7. Ethics in securing Company’s Assets.
7. Etika dalam menjaga aset Perseroan. 8. Ethics in maintaining Occupational Health and
8. Etika dalam menjaga keselamatan, kesehatan kerja Safety and Environment
dan lingkungan hidup. 9. Ethics in E-mail-Internet usage.
9. Etika penggunaan Email-Internet. 10. Ethics in budgeting plan and budget utilization.
10. Etika dalam perencanaan dan penggunaan 11. Ethics in avoiding Conflict of Interests and Abuse of
anggaran. power.
11. Etika dalam mencegah benturan kepentingan dan 12. Ethics in political activity.
penyalahgunaan jabatan. 13. Ethics in mass organization/NGO other organization.
12. Etika dalam aktivitas politik. 14. Integrity of the financial statements.
13. Etika dalam organisasi massa/lembaga swadaya 15. Ethics related to gratification.
masyarakat/organisasi lainnya.
14. Integritas laporan keuangan.
15. Etika terkait gratifikasi.
Pemberlakuan Kode Etik Bagi Seluruh Enforcement of the Code of Ethics for
Level Manajemen Termasuk Bagi All Levels of Management Including
Anggota Direksi dan Dewan Komisaris Members of the Board of Directors and
Board of Commissioners
Pedoman Etika Bisnis dan Etika Kerja wajib dipatuhi The Business Ethics and Work Ethics Guidelines must be
oleh dan dilaksanakan oleh: complied with and applied by:
1. Seluruh Insan Krakatau Steel (Perseroan) di semua 1. All Krakatau Steel (Company) employees at all levels,
level termasuk Dewan Komisaris, Direksi, Karyawan including the Board of Commissioners, Board of
yang bekerja untuk dan atas nama PT Krakatau Steel Directors, Employees who work for and on behalf
(Persero) dan entitas anaknya termasuk anggota of PT Krakatau Steel (Persero) and its subsidiaries,
keluarga intinya (suami/istri dan anak-anak); including their immediate family members
2. Tenaga Kerja Waktu Tertentu (TKWT), tenaga kerja (husband/wife and children);
Outsourcing dan seluruh personil yang bekerja 2. Specific Time Workers (TKWT), Outsourcing workers,
di lingkungan Perseroan untuk dan atas nama and all employees who work within the Company for
Perseroan dan entitas anaknya termasuk keluarga and on behalf of the Company and its subsidiaries,
intinya (suami/istri dan anak); including their immediate family members
3. Investor Perseroan (Pemegang Saham); (husband/wife and children);
4. Mitra Kerja Perseroan seperti kontraktor, konsultan, 3. Investors of the Company (Shareholders);
media, vendor serta rekan kerja lainnya; dan 4. The Company’s partners such as contractors,
5. Pemegang saham non pengendali atas kepemilikan consultants, media, vendors, and other coworkers;
pada entitas anak dan cucu PT Krakatau Steel and
(Persero) Tbk. 5. Non-controlling shareholders of ownership in
subsidiaries and sub-subsidiaries of PT Krakatau
Steel (Persero) Tbk.
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Dalam berperilaku sehari-hari, seluruh insan Perseroan, In their daily conduct, all members of the Company,
baik jajaran Dewan Komisaris, Direksi, maupun karyawan, including the Board of Commissioners, Board of
wajib berpedoman pada pokok-pokok Etika Bisnis dan Directors, and employees, must be guided by the
Etika Kerja sebagai salah satu perangkat yang bertujuan principles of Business Ethics and Work Ethics as one
untuk meningkatkan kualitas pelaksanaan GCG di of the tools aimed at improving the quality of GCG
lingkungan Perseroan demi terciptanya organisasi yang implementation within the Company to create a solid
solid dan beretika. and ethical organization.
Penyebarluasan dan Sosialisasi Etika Dissemination and Socialization of
Bisnis dan Etika Kerja Business Ethics and Work Ethics
Sepanjang tahun 2023, Perseroan telah menjalankan Throughout 2023, the Company has carried out a series
serangkaian kegiatan sosialisasi kepada Dewan of socialization activities to the Board of Commissioners,
Komisaris, organ pendukungnya, Direksi, hingga its supporting organs, the Board of Directors, and all
seluruh karyawan Perseroan. Upaya sosialisasi ini employees of the Company. This socialization effort is
dirancang dengan memanfaatkan berbagai sarana dan designed by utilizing various information facilities and
media informasi yang memanfaatkan kemajuan sistem media that utilize advances in technology systems,
teknologi, antara lain: among others:
1. Situs web Perseroan; 1. Company website;
2. Program Induction Course Dewan Komisaris, Direksi, 2. Induction Course Program for the Board of
dan karyawan baru; Commissioners, Board of Directors, and new
3. Aplikasi Good Corporate Governance pada web employees;
internal Perseroan yang memuat informasi dan 3. Good Corporate Governance application on
pedoman serta data terkait Etika Bisnis & Etika Kerja, the Company’s internal website that contains
LHKPN, Gratifikasi, WBS, Implementasi GCG dan information and guidelines as well as data related to
Manajemen Risiko; Business Ethics & Work Ethics, State Official Wealth
4. Edaran Direksi Perseroan; dan Report (LHKPN), Gratification, WBS, Implementation
5. Sosialisasi terhadap unit kerja di Perseroan. of GCG and Risk Management;
4. Circular of the Company’s Board of Directors; and
5. Socialization to work units in the Company.
Selain mengimplementasikan beberapa program In addition to implementing several socialization
sosialisasi tersebut, karyawan juga memiliki kebebasan programs, employees also have the freedom to ask
untuk mengajukan pertanyaan kepada atasan langsung questions to their direct supervisors or the work unit
atau unit kerja yang bertanggung jawab atas penerapan responsible for GCG implementation, namely the Risk
GCG, yaitu Risk Management & Compliance Department, Management & Compliance Department, as required.
sesuai kebutuhan. Dengan demikian, terbuka ruang Thus, there is an opportunity for employees to obtain
bagi karyawan untuk memperoleh klarifikasi atau further clarification or guidance regarding ethical
bimbingan lebih lanjut terkait praktik etika dan standar practices and work standards applied within the
kerja yang diterapkan dalam lingkungan Perseroan. Company.
Upaya Penerapan dan Penegakan Etika Implementation and Enforcement
Bisnis dan Etika Kerja Efforts of Business and Work Ethics
Untuk memastikan konsistensi penerapan dan To ensure consistency in the implementation and
penegakan Kode Etik di seluruh Perseroan, setiap awal enforcement of the Code of Ethics throughout the
tahun, seluruh karyawan diwajibkan untuk melakukan Company, at the beginning of each year, all employees
pembaruan komitmen terhadap butir-butir Etika yang are required to renew their commitment to the points of
tercantum dalam buku Etika Bisnis dan Etika Kerja. Ethics listed in the Business Ethics and Work Ethics book.
Proses pembaruan komitmen ini dapat dilakukan secara This commitment renewal process can be conducted
online melalui aplikasi Good Corporate Governance yang online through the Good Corporate Governance
dapat diakses secara internal oleh seluruh karyawan. application which can be accessed internally by all
Dengan mengoptimalkan pemanfaatan aplikasi employees. By optimizing the use of the application,
tersebut, Risk Management & Compliance Department the Risk Management & Compliance also encourages
juga mendorong komitmen terhadap Etika Bisnis commitment to Business Ethics and Work Ethics that
dan Etika Kerja yang dapat diakses melalui melalui can be accessed through Pop-ups in the Company’s
Pop-up dalam media internal Perseroan Single Sign internal media, Single Sign On. This step aims to ensure
On. Langkah ini bertujuan untuk memastikan bahwa that awareness of corporate ethics is maintained and
kesadaran terhadap etika perusahaan tetap terjaga dan integrated into every employee activity.
terintegrasikan dalam setiap aktivitas karyawan.
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Tata Kelola Perusahaan
Corporate Governance
Budaya Kerja Perusahaan Company Work Culture
Informasi lebih rinci tentang nilai-nilai budaya More detailed information on the Company’s work
kerja perusahaan sudah tercantum pada Bab Profil culture values is included in the Company Profile
Perusahaan, Sub-bab Nilai-Nilai Perusahaan. Chapter, Corporate Values Sub-chapter.
KEBIJAKAN PEMBERIAN KOMPENSASI POLICY OF PROVIDING LONG-TERM
JANGKA PANJANG BERBASIS KINERJA PERFORMANCE-BASED COMPENSATION
Pada tahun 2023, Perseroan tidak memberikan In 2023, the Company did not provide long-term
kompensasi jangka panjang berbasis kinerja kepada performance-based compensation to management
manajemen dan/atau karyawan, baik dalam bentuk and/or employees, either in the form of the Management
program kepemilikan saham oleh manajemen Stock Ownership Program (MSOP) or Employee Stock
(Management Stock Ownership Program/MSOP) Ownership Program (ESOP), so no information that can
atau pun program kepemilikan saham oleh karyawan be conveyed regarding this program.
(Employee Stock Ownership Program/ESOP), sehingga
tidak ada informasi yang dapat disampaikan terkait
program ini.
KEBIJAKAN KEBERAGAMAN KOMPOSISI POLICY ON DIVERSITY OF THE BOARD
DEWAN KOMISARIS DAN DIREKSI OF COMMISSIONERS AND BOARD OF
DIRECTORS COMPOSITION
Dalam proses pengangkatan anggota Direksi dan In the process of appointing members of the Board of
Dewan Komisaris, Perseroan mempertimbangkan Directors and Board of Commissioners, the Company
berbagai aspek keberagaman, seperti usia, latar considers various aspects of diversity, such as age,
belakang pendidikan, pengalaman kerja, dan keahlian educational background, work experience, and expertise
individu yang bersangkutan. Keberagaman komposisi of the individual concerned. The diversity of this
ini menjadi bagian integral dari upaya Perseroan dalam composition is an integral part of the Company's efforts
meningkatkan kualitas proses pengambilan keputusan. to improve the quality of the decision-making process.
Keberagaman ini dianggap penting karena diharapkan This diversity is considered important as it is expected
dapat memperkaya sudut pandang serta representasi to enrich viewpoints and representation of interests
kepentingan dalam proses pengambilan keputusan, in the decision-making process, both at the Board of
baik di tingkat Dewan Komisaris maupun Direksi. Hal ini Commissioners and Board of Directors levels. This is
diharapkan dapat memberikan nilai tambah bagi aspek expected to add value to the Company's operational
operasional dan strategis Perseroan, serta memperkuat and strategic aspects, as well as strengthen the
penerapan GCG di seluruh lingkup Perseroan. Dengan implementation of GCG throughout the Company. Thus,
demikian, keberagaman tersebut menjadi faktor diversity is a key factor in achieving effectiveness and
kunci dalam mencapai efektivitas dan efisiensi dalam efficiency in the management of the Company.
pengelolaan Perseroan.
Informasi rinci tentang keberagaman latar belakang Detailed information on the background diversity of
Dewan Komisaris dan Direksi dapat dilihat pada Bab the Board of Commissioners and Board of Directors can
Profil Perusahaan Subbab Profil Dewan Komisaris dan be seen in the Company Profile Chapter of the Board
Subbab Profil Direksi. of Commissioners Profile Subchapter and the Board of
Directors Profile Subchapter.
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SISTEM PELAPORAN PELANGGARAN WHISTLE BLOWING SYSTEM
Kebijakan dan Landasan Hukum Policy and Legal Basis
Sebagai bentuk komitmen yang teguh terhadap As an unwavering commitment to the implementation
penerapan praktik bisnis yang sehat, Perseroan of sound business practices, the Company has adopted
telah mengadopsi prinsip-prinsip GCG sejak tahun GCG principles since 2014. To ensure the sustainability
2014. Dalam upaya memastikan keberlanjutan dan and consistency of the implementation of these
konsistensi pelaksanaan prinsip-prinsip tersebut, principles, the Company is determined to establish an
Perseroan dengan tekad kuat membangun sebuah effective reporting mechanism regarding violations of
mekanisme pelaporan yang efektif terkait pelanggaran the Company’s policies, procedures, ethics, and values.
terhadap kebijakan, prosedur, serta etika dan nilai-nilai The mechanism is known as the Whistle Blowing System
Perseroan. Mekanisme tersebut dikenal sebagai Whistle (WBS).
Blowing System (WBS).
Pengembangan dan pelaksanaan WBS merupakan The development and implementation of WBS is an
inisiatif yang terus diperkuat guna mencegah serta initiative that continues to be strengthened to prevent
mengidentifikasi potensi pelanggaran yang mungkin and identify potential violations that may occur
terjadi di lingkungan Perseroan. Dengan adanya WBS, within the Company. With the WBS, it is expected to
diharapkan tercipta iklim kerja yang lebih bersih dan create a cleaner work climate and avoid the practice
terhindar dari praktik penyimpangan serta kecurangan. of irregularities and fraud. This step is in line with the
Langkah ini sejalan dengan komitmen Perseroan Company’s commitment to upholding high business
dalam menegakkan etika bisnis dan etika kerja yang ethics and work ethics, as well as part of a joint effort
tinggi, serta sebagai bagian dari upaya bersama dalam to eradicate Corruption, Collusion, and Nepotism (KKN).
pemberantasan Korupsi, Kolusi, dan Nepotisme (KKN).
Perseroan telah menjalin kerja sama yang erat dengan The Company has established close cooperation with
Komisi Pemberantasan Korupsi Republik Indonesia the Corruption Eradication Commission of the Republic
(“KPK”) sejak tahun 2021, melalui penandatanganan of Indonesia (“KPK”) since 2021. On March 2, 2021, the
Perjanjian Kerja Sama Tentang Penanganan Pengaduan Company signed a Cooperation Agreement on Handling
Dalam Upaya Pemberantasan Tindak Pidana Korupsi Complaints in Efforts to Eradicate Corruption (“PKS
(“PKS KPK”) pada tanggal 2 Maret 2021. Sebagai hasil dari KPK”). The Company’s WBS has been integrated with
kerja sama ini, WBS Perseroan telah terintegrasi dengan KPK’s WBS as a result of this cooperation, specifically for
WBS KPK, khususnya untuk menangani pelaporan handling reports related to alleged corruption offenses.
terkait dugaan tindak pidana korupsi.
Pada tahun 2023, Perseroan telah menyusun rencana In 2023, the Company has developed a detailed work plan
kerja yang detail terkait implementasi WBS bersama related to WBS implementation with KPK. In addition,
KPK. Selain itu, proses penerapan WBS di Perseroan the WBS implementation process in the Company
juga telah melibatkan kegiatan monitoring dan has also involved regular monitoring and evaluation
evaluasi secara berkala. Dengan adanya langkah- activities. The Company hopes that with these steps
langkah penguatan WBS ini, Perseroan berharap dapat to strengthen the WBS, it can create an effective and
menciptakan sistem pengendalian internal yang efektif reliable internal control system.
dan dapat diandalkan.
Pedoman WBS WBS Guidelines
Sesuai Pasal 45 Peraturan Menteri BUMN No. Per-2/ In accordance with Article 45 of the Regulation of the
MBU/2023, WBS merupakan sistem penanganan Minister of SOEs No. Per-2/MBU/2023, the WBS is a
pengaduan menyangkut karyawan Perseroan, anggota complaint handling system concerning employees
Direksi, anggota Dewan Komisaris, anggota direksi of the Company, members of the Board of Directors,
Anak Perusahaan atau anggota dewan komisaris Anak members of the Board of Commissioners, members of
Perusahaan. the Board of Directors of Subsidiaries, or members of the
Board of Commissioners of Subsidiaries.
Berdasarkan hasil monitoring dan evaluasi terhadap Based on the results of monitoring and evaluation
implementasi WBS Perseroan yang dilakukan oleh of the Company’s WBS implementation conducted
KPK, serta sebagai bagian dari upaya memperkuat by the KPK, and as part of efforts to strengthen GCG
implementasi GCG, Perseroan telah menyusun Pedoman implementation, the Company has developed the
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Tata Kelola Perusahaan
Corporate Governance
Sistem Pelaporan Pelanggaran (Whistleblowing System/ latest Guidelines for Whistleblowing System (WBS). This
WBS) terbaru. Pedoman ini resmi ditandatangani oleh guideline was officially signed by the President Director
Direktur Utama dengan No. 567A/DU-KS/2021 pada with No. 567A/DU-KS/2021 on December 27, 2021.
tanggal 27 Desember 2021.
Pedoman tersebut telah dipublikasikan pada situs The guidelines have been published on the Company’s
web resmi Perseroan. Langkah ini menegaskan official website. This step emphasizes the Company’s
komitmen Perseroan dalam memastikan keberhasilan commitment to ensuring the successful implementation
implementasi WBS serta memperkuat prinsip-prinsip of WBS and strengthening GCG principles in all
GCG dalam seluruh kegiatan operasionalnya. Dengan operational activities. With this guideline, it is expected
adanya pedoman ini, diharapkan seluruh pihak yang that all parties involved in the Company’s business scope
terlibat dalam lingkup bisnis Perseroan dapat memahami can clearly understand the procedures and mechanisms
dengan jelas prosedur dan mekanisme pelaporan for reporting violations and become part of a joint effort
pelanggaran serta menjadi bagian dari upaya bersama to maintain the integrity and credibility of the Company.
dalam menjaga integritas dan kredibilitas Perseroan.
Mekanisme Penyampaian Laporan Violation Reporting Mechanism
Pelanggaran Several communication facilities or channels can be
Terdapat beberapa sarana komunikasi atau saluran used to submit reports of alleged violations (WBS
yang dapat digunakan untuk menyampaikan laporan reports) occurring in the Company. The following are the
dugaan pelanggaran (laporan WBS) yang terjadi di channels:
Perseroan. Berikut adalah saluran-saluran tersebut:
1. Situs web: wbs.krakatausteel.com/wbs 1. Website: wbs.krakatausteel.com/wbs
2. Drop Box atau kotak pengaduan yang ditempatkan 2. Drop Box or complaint boxes placed at several
pada beberapa lokasi atau area kerja locations or work areas
3. Surat (PO BOX) 007 Cilegon 3. Letter (PO BOX) 007 Cilegon
4. WhatsApp: +6281119605106 4. WhatsApp: +6281119605106
5. Email: wbs@krakatausteel.com 5. Email: wbs@krakatausteel.com
Penanganan Pengaduan dan Pihak Complaint Handling and Managing Party
Pengelola
Sesuai Pasal 45 Peraturan Menteri BUMN No. Per-2/ In accordance with Article 45 of the Regulation of the
MBU/2023, dalam hal terdapat pengaduan terkait Minister of SOEs No. Per-2/MBU/2023, in the event
anggota Dewan Komisaris atau anggota Direksi of a complaint related to a member of the Board of
Perseroan, maka pengaduan wajib diteruskan kepada Commissioners or a member of the Board of Directors of
pengelola WBS Kementerian BUMN. the Company, the complaint must be forwarded to the
WBS manager of the Ministry of SOEs.
Proses penanganan dan pengelolaan sistem WBS The WBS system in the Company is handled and
di Perseroan dijalankan sesuai dengan tata cara dan managed in accordance with the predetermined
prosedur pelaporan yang telah ditetapkan. Pengelolaan procedures and reporting procedures. WBS
WBS mencakup serangkaian kegiatan, mulai dari management includes a series of activities, starting
penanganan laporan hingga penindakan terhadap from handling reports to prosecuting the reported
terlapor apabila terbukti melakukan pelanggaran. Untuk party if a violation is proven. To ensure the effectiveness
memastikan efektivitas proses ini, Perseroan telah of this process, the Company has established a WBS
membentuk Tim Pengelola WBS yang beranggotakan Management Team consisting of the WBS Administrator
Administrator WBS serta Risk Management & Compliance and the Risk Management & Compliance Department,
Department, yang memiliki tanggung jawab khusus which has specific responsibilities in verifying incoming
dalam melakukan verifikasi terhadap laporan yang masuk reports and submitting appropriate reports to each
dan menyampaikan laporan yang layak diproses kepada relevant work unit for follow-up.
masing-masing unit kerja terkait untuk ditindak lanjuti.
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Administrator WBS berperan sebagai pengelola awal The WBS Administrator acts as an initial manager who
yang memastikan bahwa laporan yang diterima ensures that the reports received have undergone a
telah melalui tahap verifikasi yang cermat. Setelah careful verification stage. After verification, reports
verifikasi, laporan yang dianggap memenuhi kriteria deemed to meet the criteria for follow-up will be
untuk ditindak lanjuti akan disampaikan kepada submitted to the work unit that has the authority and
unit kerja yang memiliki kewenangan dan tanggung responsibility to handle certain types of violations.
jawab dalam menangani jenis pelanggaran tertentu. This process is designed to ensure that each report is
Proses ini dirancang untuk memastikan bahwa setiap treated seriously and receives an appropriate response
laporan diperlakukan secara serius dan mendapatkan according to its context and level of importance.
respons yang tepat sesuai dengan konteks dan tingkat
kepentingannya.
Sistem Perlindungan Terhadap Pelapor Whistleblower Protection System
Dengan pemberlakuan sistem Whistle Blowing System With the enforcement of the Whistle Blowing System
(WBS), Perseroan berupaya mendorong partisipasi (WBS), the Company seeks to encourage more active
yang lebih aktif dari para karyawan dalam melaporkan participation from employees in reporting violations
pelanggaran atau dugaan pelanggaran di lingkungan or suspected violations within the Company without
Perseroan tanpa rasa takut. Hal ini diharapkan dapat fear. It is expected to create a higher awareness of the
menciptakan kesadaran yang lebih tinggi terhadap importance of integrity and compliance with applicable
pentingnya integritas dan kepatuhan terhadap norma- business norms. In line with such matters, the Company
norma bisnis yang berlaku. Sejalan dengan hal tersebut, refers to the WBS Guidelines and Law No. 13 of 2006 as
Perseroan mengacu pada Pedoman WBS dan Undang- amended by Law No. 31 of 2014 concerning Witness and
Undang No. 13 Tahun 2006 sebagaimana diubah Victim Protection.
dengan Undang-Undang No. 31 Tahun 2014 tentang
Perlindungan Saksi dan Korban.
Dalam rangka memberikan perlindungan kepada The Company has implemented policies that cover
pelapor, Perseroan telah mengimplementasikan various aspects to provide protection to whistleblowers,
kebijakan yang mencakup berbagai aspek, di antaranya: including:
1. Jaminan kerahasiaan identitas pelapor dan isi 1. Guarantee the confidentiality of the whistleblower’s
laporan. identity and the contents of the report.
2. Jaminan keamanan bagi pelapor maupun 2. Guarantee the safety of the whistleblower and his or
keluarganya. her family.
3. Jaminan perlindungan terhadap perlakuan yang 3. Guarantee of protection from adverse treatment
merugikannya (perlindungan atas karier berupa (career protection from unfair termination of
pemutusan hubungan kerja yang tidak adil atau employment or demotion, protection from physical
penurunan jabatan/pangkat, perlindungan atas threats in the form of violence, harassment, or
ancaman fisik baik berupa kekerasan, pelecehan discrimination, including detrimental records in
atau diskriminasi termasuk catatan yang merugikan personal data files, and protection from criminal
dalam file data pribadinya, pelindungan dari and civil lawsuits).
tuntutan hukum baik pidana maupun perdata).
4. Jaminan perlindungan kepada pengelola WBS, 4. Guarantee of protection for WBS managers,
pelaksana investigasi, serta pihak-pihak yang investigators, and parties providing information.
memberikan informasi.
Mekanisme perlindungan juga telah diatur secara The protection mechanism has also been regulated in
rinci dalam Perjanjian Kerja Bersama (PKB) antara detail in the Collective Labor Agreement (CLA) between
Perseroan dan Serikat Kerja, terutama Pasal 92 the Company and the Labor Union, specifically Article
yang menitikberatkan pada Perlindungan Saksi 92 which focuses on Witness Protection and Legal
dan Pelayanan Hukum. Selain itu, Pedoman Sistem Services. In addition, the Guidelines for Whistle Blowing
Pelaporan Pelanggaran (Whistle Blowing System/ System (WBS) in Chapter IV also discusses in depth the
WBS) pada Bab IV juga membahas secara mendalam Protection of Whistleblowers and Witnesses.
mengenai Perlindungan Pelapor dan Saksi.
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Tata Kelola Perusahaan
Corporate Governance
Jumlah Pengaduan dan Tindak Lanjut Number of Complaints and Follow Up in
Tahun 2023 2023
Pada tahun 2023, tim WBS menerima sebanyak 3 (tiga) In 2023, the WBS team received 3 (three) reports, and all
laporan, dan semua laporan tersebut telah ditindaklanjuti of these reports have been followed up in accordance
sesuai dengan prosedur yang telah ditetapkan. with established procedures.
KEBIJAKAN ANTI KORUPSI DAN ANTI ANTI-CORRUPTION AND ANTI-
GRATIFIKASI [GRI 205-1] GRATIFICATION POLICY [GRI 205-1]
Dengan menjunjung tinggi penerapan prinsip-prinsip The Company, as a public company, affirms its
GCG dalam pengelolaan bisnisnya, Perseroan, sebagai commitment and seriousness to creating a clean
perusahaan terbuka, menegaskan komitmen dan organizational environment, free from Corruption,
kesungguhannya dalam menciptakan lingkungan Collusion, and Nepotism (KKN) practices by upholding
organisasi yang bersih, bebas dari praktik Korupsi, Kolusi, the implementation of GCG principles in managing its
dan Nepotisme (KKN). Komitmen ini sesuai dengan business. This commitment is in accordance with the
amanat yang tertera dalam Undang-Undang Nomor 31 mandate stated in Law Number 31 of 1999 concerning
tahun 1999 tentang Tindak Pidana Korupsi. Corruption.
Dalam menjalankan kerja sama dengan Pihak Ketiga, In carrying out cooperation with Third Parties, the
Perseroan menghadapi situasi yang berpotensi terkait Company faces potential situations related to gratuity
praktik gratifikasi. Untuk mengatasi hal ini, Perseroan practices. To address this, the Company formulates
merumuskan pedoman khusus yang mengatur specific guidelines regulating the control of such
pengendalian atas praktik tersebut. Kebijakan practices. The Gratification Management Policy is
Pengelolaan Gratifikasi diseminasi secara berkala kepada periodically disseminated to all members of the Company
seluruh anggota Perseroan guna memastikan bahwa to ensure that every employee clearly understands
setiap karyawan memahami dengan jelas kebijakan the anti-corruption and anti-gratification policies and
anti korupsi dan anti gratifikasi, serta memperlihatkan demonstrates a high commitment to these policies. This
komitmen yang tinggi terhadap kebijakan tersebut. step aims to maintain harmony in relationships with
Langkah ini bertujuan untuk menjaga harmoni dalam other parties and prevent unethical practices within the
hubungan dengan pihak lain serta mencegah terjadinya Company.
praktik-praktik yang tidak etis dalam lingkungan
Perseroan.
Prosedur Pengendalian Gratifikasi dan Procedure for Controlling Gratification
Sosialisasi Program Anti Gratifikasi and Socializing the Anti-Gratification
Program
Sebagai bagian dari inisiatif mencapai tujuan Krakatau As part of the initiative to achieve the Clean Krakatau
Steel Bersih, Perseroan secara konsisten melaksanakan Steel objective, the Company consistently implements
pengelolaan dan pengendalian gratifikasi. Perseroan gratification management and control. The Company
mendirikan Unit Pengendali Gratifikasi (UPG) established a Gratification Control Unit (UPG) under
yang berada di bawah naungan Accounting and the guidance of the Accounting and Risk Management
Risk Management Division cq Risk Management Division cq Risk Management & Compliance
& Compliance Department. Sebagai panduan bagi Department. As a guide for the Board of Commissioners,
Dewan Komisaris, Direksi, dan seluruh personel Board of Directors, and all employees of Krakatau
Krakatau Steel, Perseroan juga telah menyusun buku Steel, the Company has also prepared a Guidebook for
Pedoman Pengelolaan dan Pengendalian Gratifikasi. Gratification Management and Control. This guidebook
Buku panduan ini telah dipublikasikan dalam portal has been published in the Company’s internal portal
internal dan situs web resmi Perseroan, bertujuan untuk and official website, aiming to provide clear direction
memberikan arahan yang jelas terkait pencegahan dan regarding the prevention and handling of gratuities.
penanganan gratifikasi.
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Pada tahun 2023, Perseroan telah mengikuti berbagai In 2023, the Company has participated in various training
program pelatihan dan bimbingan teknis yang and technical guidance programs organized by the
diselenggarakan oleh Unit Pengelola Gratifikasi (“UPG”) Gratification Management Unit (“UPG”) of KPK. These
KPK. Program-program tersebut antara lain: programs include:
1. E-Learning peningkatan pemahaman gratifikasi; 1. E-Learning improves gratification understanding;
2. FGD Pedoman Monitoring dan Evaluasi 2. FGD Guidelines for Monitoring and Evaluation of
Implementasi Pengendalian Gratifikasi Tahun 2023; Gratification Control Implementation in 2023;
3. Bimbingan Teknis Aplikasi Gratifikasi Online 3. Technical Guidance on Online Gratification
Modul PPG Pengisian Rencana Kerja dan Realisasi Application PPG Module Completion of Work Plan
Monitoring dan Evaluasi PPG; dan and Realization of PPG Monitoring and Evaluation;
4. FGD Gratifikasi Talk. and
5. Peringatan Hari Antikorupsi Sedunia (Hakordia) 4. Gratification Talk FGD.
tahun 2023 5. Commemoration of World Anti-Corruption Day
(Hakordia) in 2023
Selain itu, Perseroan juga aktif melakukan diseminasi dan In addition, the Company also actively disseminates and
sosialisasi terkait Sistem Manajemen Anti Penyuapan socializes the Anti-Bribery Management System (SMAP),
(SMAP), yang mencakup pengendalian gratifikasi, which includes gratification control, to all Work Units
kepada seluruh Unit Kerja dalam lingkungan Perseroan. within the Company. This effort aims to ensure that
Upaya ini bertujuan untuk memastikan bahwa setiap every part of the organization understands the SMAP
bagian organisasi memahami dengan baik SMAP dan and the implementation of gratification control.
penerapan pengendalian gratifikasi.
Setiap tahunnya, Direksi secara rutin mengeluarkan Every year, the Board of Directors routinely issues
surat edaran yang ditujukan kepada seluruh Insan circular letters addressed to all Krakatau Steel employees
Krakatau Steel dan stakeholders, seperti vendor, and stakeholders, such as vendors, customers, and
pelanggan, dan mitra Perseroan. Surat edaran tersebut partners of the Company. The circular letter conveys the
menyampaikan larangan menerima hadiah atau bentuk prohibition of receiving gifts or other forms of gifts from
pemberian lainnya dari pihak stakeholders. Pada tahun stakeholders. In 2023, the circular was announced to all
2023, edaran tersebut diumumkan kepada semua pihak related parties, including partner companies, vendors,
terkait, termasuk perusahaan rekanan, vendor, supplier, suppliers, partners, consumers, and contractors within
mitra, konsumen, dan kontraktor di Lingkungan the Company. This circular was issued through the
Perseroan. Edaran ini dikeluarkan melalui surat edaran President Director’s circular letter No. 524/DU-KS/2023
Direktur Utama dengan No. 524/DU-KS/2023 tanggal dated December 15, 2023 concerning Prevention of
15 Desember 2023 tentang Pencegahan Korupsi dan Corruption and Prohibition of Granting Gratification
Larangan Pemberian Gratifikasi Terkait Hari Raya Natal Related to Christmas and New Year’s Day 2024, circular
dan Tahun Baru 2024, surat edaran dengan No. 006/DU- letter No. 006/DU-KS/2023 dated January 16, 2023
KS/2023 tanggal 16 Januari 2023 tentang Pencegahan concerning Prevention of Corruption and Prohibition
Korupsi dan Larangan Pemberian Gratifikasi, dan surat of Granting Gratification, and circular letter No. 151/DU-
edaran dengan No. 151/DU-KS/2023 tanggal 11 April 2023 KS/2023 dated April 11, 2023 concerning Prevention of
tentang Pencegahan Korupsi dan Larangan Pemberian Corruption and Prohibition of Granting Gratification
Gratifikasi Terkait Hari Raya Idul Fitri. Related to Eid Al-Fitr.
Segala bentuk hadiah atau pemberian yang diterima All forms of presents or gifts received by Krakatau Steel
oleh Insan Krakatau Steel harus dilaporkan kepada Employees must be reported to the Risk Management &
Accounting and Risk Management Division paling Compliance Department no later than 5 (five) working
lambat dalam waktu 5 (lima) hari kerja sejak menerima days after receiving the gift. Gratification in the Company
hadiah tersebut. Pelaporan mengenai gratifikasi di is reported using a form that can be submitted to the
Perseroan dilakukan dengan menggunakan formulir Gratification Control Unit (UPG) or through an application
yang dapat diserahkan kepada Unit Pengendali available on the Company’s internal portal. It aims to
Gratifikasi (UPG) atau melalui aplikasi yang tersedia facilitate every Krakatau Steel Employee in reporting
di portal internal Perseroan. Hal ini bertujuan untuk online and emphasize the Company’s commitment to
memudahkan setiap Insan Krakatau Steel dalam maintaining transparency and compliance with anti-
melakukan pelaporan secara online, serta menegaskan corruption policies.
komitmen Perseroan dalam menjaga transparansi dan
kepatuhan terhadap kebijakan anti-korupsi.
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Tata Kelola Perusahaan
Corporate Governance
Sepanjang tahun 2023, Unit Pengelola Gratifikasi Throughout 2023, the Gratification Management Unit
mencatat sebanyak 25 (dua puluh lima) laporan yang recorded 25 (twenty five) reports received, as described
diterima, sebagaimana uraian berikut: below:
Triwulan
I II III IV Total
Quarter
Barang 25 - - - 25
Goods
Uang - - - - -
Money
Total 25 - - - 25
LAPORAN HARTA KEKAYAAN STATE OFFICIALS’ WEALTH REPORT
PENYELENGGARA NEGARA (LHKPN) (LHKPN)
Perseroan menegaskan komitmennya dalam The Company emphasizes its commitment to
mendorong para pejabat di lingkungan Perseroan encouraging officials within the Company to actively
agar secara aktif melaporkan harta kekayaan mereka. report their assets. This commitment is strengthened
Komitmen ini diperkuat melalui penerapan Surat through the implementation of Board of Directors
Keputusan Direksi No. 98/DU-KS/Kpts/2021 tanggal Decree No. 98/DU-KS/Kpts/2021 dated November 10,
10 November 2021 tentang Kewajiban Laporan Harta 2021, concerning the Obligation to Report the Wealth
Kekayaan Penyelenggara Negara di PT Krakatau Steel of State Officials at PT Krakatau Steel (Persero) Tbk and
(Persero) Tbk dan Grup. Sesuai dengan ketentuan yang Group. In accordance with the provisions contained in
tercantum dalam surat keputusan tersebut, pejabat the decree, officials who are required to report their
yang diwajibkan untuk melaporkan harta kekayaan assets are:
adalah:
1. Direksi dan Dewan Komisaris Perseroan; 1. The Board of Directors and the Board of
2. Direksi dan Dewan Komisaris pada Anak Perusahaan Commissioners of the Company;
dan Perusahaan Terafiliasi yang terkonsolidasi 2. The Board of Directors and the Board of
dengan Perseroan; Commissioners of Subsidiaries and the Company’s
3. Pengurus dan Pengawas di Dana Pensiun dan Consolidated Affiliate Companies;
Yayasan; 3. Administrators and Supervisors in Pension Funds
4. Vice President dan staf setingkat Vice President and Foundations;
Perseroan; 4. Vice President and Company Staff at the Vice
5. Manajer dan staf setingkat Manajer Perseroan; dan President Level
6. Panitia Pengadaan Barang atau Jasa dan Panitia 5. Managers and Company staff at the manager level;
Jasa Pembangunan. and
6. Goods or Services Procurement Committee and
Development Services Committee.
Dalam laporan periodik pada 31 Maret 2024 (atas tahun In the periodic report on March 31, 2024 (for the fiscal
buku 2023), tingkat pelaporan LHKPN mencapai angka year 2023), the level of LHKPN reporting reached 99.42%
99,42% dari total pejabat yang wajib lapor yaitu 173 wajib of the total officials who were required to report, namely
lapor. 173 mandatory reporters.
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363 Penerapan e-LHKPN e-LHKPN Implementation Penerapan LHKPN di Perseroan dilaksanakan dengan The implementation of LHKPN in the Company is carried mengacu pada beberapa regulasi berikut: out with reference to the following regulations: 1. Undang-undang No. 28 Tahun 1999 tentang 1. Law No. 28 of 1999 concerning State Officials that Penyelenggara Negara yang Bersih dan Bebas dari are Clean and Free from Corruption, Collusion, and Korupsi, Kolusi dan Nepotisme, Nepotism. 2. Undang-undang No. 30 Tahun 2002 tentang 2. Law no. 30 of 2002 concerning the Corruption Komisi Pemberantasan Tindak Pidana Korupsi Eradication Commission, as amended by Law no. 19 sebagaimana terakhir diubah dengan Undang- of 2019 concerning the Second Amendment to Law undang No. 19 Tahun 2019 tentang Perubahan Kedua no. 30 of 2002 concerning the Corruption Eradication atas Undang-undang No. 30 tahun 2002 tentang Commission. Komisi Pemberantasan Tindak Pidana Korupsi. 3. Corruption Eradication Commission Regulation 3. Peraturan Komisi Pemberantasan Korupsi No. No. 7 of 2016 on Procedures for Registration, 7 Tahun 2016 tentang Tata Cara Pendaftaran, Announcement, and Examination of State Pengumuman dan Pemeriksaan Harta Kekayaan Officials’ Assets, as amended by Corruption Penyelenggara Negara sebagaimana diubah Eradication Commission Regulation No. 02 of dengan Peraturan Komisi Pemberantasan Korupsi 2020 on Amendments to Corruption Eradication No. 02 Tahun 2020 tentang Perubahan atas Commission Regulation No. 07 of 2016 on Procedures Peraturan Komisi Pemberantasan Korupsi No. for Registration, Announcement, and Examination 07 Tahun 2016 tentang Tata Cara Pendaftaran, of State Officials’ Assets. Pengumuman dan Pemeriksaan Harta Kekayaan 4. Circular of the Minister of State-Owned Enterprises Penyelenggara Negara No. SE12/MBU/10/2021 on the Obligations to Submit 4. Surat Edaran Menteri Badan Usaha Milik Negara No. the State Officials Wealth Reports (LHKPN) for SE-12/ MBU/10/2021 tentang Kewajiban Penyampaian Officials within State-Owned Enterprises. Laporan Harta Kekayaan Penyelenggara Negara (LHKPN) bagi Pejabat di Lingkungan Badan Usaha Milik Negara. Perseroan telah menerapkan e-LHKPN kepada seluruh The Company has implemented e-LHKPN to all LHKPN Wajib LHKPN di Lingkungan Perseroan. Pelaporan Reporters within the Company. LHKPN reporting is LHKPN dilakukan setiap 1 (satu) tahun sekali dan carried out once a year and submitted online no later disampaikan secara online paling lambat tanggal 31 than March 31 through the e-LHKPN Application at the Maret melalui Aplikasi e-LHKPN pada alamat https:// https://elhkpn.kpk.go.id link. This step is a proven of the elhkpn.kpk.go.id. Langkah ini menjadi bukti nyata Company’s commitment to applying technology to komitmen Perseroan dalam menerapkan teknologi increase transparency and efficiency in administrative untuk meningkatkan transparansi dan efisiensi dalam processes related to reporting official assets. Thus, proses administratif terkait pelaporan harta kekayaan through the use of e-LHKPN, the Company hopes to pejabat. Dengan demikian, melalui penggunaan accelerate and simplify the reporting process for officials e-LHKPN, Perseroan berharap dapat mempercepat dan and avoid delays in collecting the necessary data and mempermudah proses pelaporan bagi para pejabat, information. serta menghindari keterlambatan dalam pengumpulan data dan informasi yang diperlukan. KEBIJAKAN INSIDER TRADING INSIDER TRADING POLICY Untuk mencegah terjadinya benturan kepentingan To prevent conflicts of interest between the Company antara Perseroan dan pihak-pihak tertentu, serta untuk and certain parties, as well as to ensure fair trading of memastikan perdagangan efek Perseroan yang adil, dan the Company’s securities, and protect the Company in melindungi Perseroan dalam pelaksanaan corporate the implementation of corporate actions, the Company action, Perseroan mengimplementasikan kebijakan yang implements strict policies regarding the use of material ketat terkait penggunaan informasi material yang belum information that has not become public information or menjadi informasi publik atau informasi rahasia oleh confidential information by all parties who have access semua pihak yang memiliki akses ke informasi tersebut. to such information. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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364 Tata Kelola Perusahaan Corporate Governance Dalam upaya ini, Perseroan melakukan klasifikasi In this endeavor, the Company classifies documents dokumen dan informasi sebagai rahasia atau publik. and information as confidential or public. In addition, Selain itu, Perseroan menetapkan bahwa pengungkapan the Company stipulates that the disclosure of public informasi publik hanya dapat dilakukan melalui satu information can only be done through one door, namely pintu, yaitu Corporate Secretary. Kebijakan terkait insider the Corporate Secretary. Policies related to insider trading juga diterapkan secara tegas dan tertulis dalam trading are also strictly implemented and written in the Pedoman Etika Bisnis dan Etika Kerja Perseroan. Company’s Code of Business Ethics and Work Ethics. Larangan terhadap praktik pemanfaatan Informasi The prohibition against the practice of utilizing insider Orang Dalam (insider trading) ditetapkan untuk information (insider trading) is established to ensure memastikan bahwa tidak ada pihak yang memperoleh that no party obtains unauthorized gains in the capital keuntungan tidak sah di pasar modal. Larangan ini market. This prohibition includes, among others: mencakup, antara lain: 1) Mempengaruhi pihak lain 1) Influencing other parties to purchase or sell the untuk melakukan pembelian atau penjualan efek Company’s securities; or 2) Disclosing Inside Information Perseroan; atau 2) Mengungkapkan Informasi Orang to other parties who may be suspected of utilizing it to Dalam kepada pihak lain yang dapat disangka akan purchase or sell the Company’s securities. memanfaatkannya untuk melakukan pembelian atau penjualan efek Perseroan. Kebijakan ini tidak hanya bertujuan untuk menjaga This policy not only aims to maintain the Company’s keberlangsungan finansial Perseroan, tetapi juga untuk financial sustainability, but also to strengthen the memperkuat kepercayaan investor dan masyarakat confidence of investors and the general public in the umum terhadap etika dan tata kelola Perseroan. Dengan Company’s ethics and governance. As such, the Company demikian, Perseroan berkomitmen untuk memastikan is committed to ensuring that all of its business activities bahwa semua kegiatan bisnisnya berlangsung dengan are conducted with integrity and transparency. integritas dan transparansi yang tinggi. PENERAPAN TATA KELOLA YANG BAIK IMPLEMENTATION OF GOOD PADA PERUSAHAAN TERBUKA CORPORATE GOVERNANCE IN PUBLIC Perseroan, sebagai perusahaan terbuka, telah mengikuti COMPANIES panduan yang diatur dalam POJK No. 21/POJK.04/2015 The Company, as a public company, has followed the tentang Penerapan Pedoman Tata Kelola Perusahaan guidelines stipulated in POJK No. 21/POJK.04/2015 Terbuka dan SEOJK No. 32/SEOJK.04/2015 tentang concerning the Implementation of Guidelines for Public Pedoman Tata Kelola Perusahaan Terbuka. Dalam Company Governance and SEOJK No. 32/SEOJK.04/2015 rangka memastikan kepatuhan terhadap regulasi concerning Guidelines for Public Company Governance. dan meningkatkan kualitas penyusunan Laporan The Company implements several recommendations on Tahunan Perseroan, Perseroan menerapkan sejumlah Public Company Governance to ensure compliance with rekomendasi Tata Kelola Perusahaan Terbuka, seperti regulations and to improve the quality of the Company’s yang diuraikan di bawah ini: Annual Report preparation, as described below: Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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Realisasi
Aspek Prinsip Rekomendasi Kepatuhan Krakatau Steel Realization
No.
Aspect Principle Recommendation Krakatau Steel Compliance Sudah Belum
Done Not Done
1. Hubungan a. Meningkatkan nilai Perusahaan Terbuka Prosedur teknis pengumpulan √
Perusahaan penyelenggaraan memiliki cara atau suara diatur dalam:
Terbuka Rapat Umum prosedur teknis 1. Anggaran Dasar Pasal 25,
dengan Pemegang Saham pengumpulan suara diatur ketentuan mengenai
Pemegang (RUPS). (voting) baik secara jumlah kuorum kehadiran
Saham dalam terbuka maupun tertutup dan kuorum keputusan serta
menjamin hak- yang mengedepankan mekanisme pengambilan
hak Pemegang independensi, dan suara.
Saham. kepentingan Pemegang 2. Tata Tertib RUPS Tahunan
Saham. tahun 2022 dan Tata
Tertib RUPSLB 2023 yang
dibagikan kepada seluruh
Pemegang Saham yang
hadir.
3. Pada saat RUPS voting
terbuka dilakukan dengan
cara mengangkat tangan
sesuai dengan instruksi dari
pimpinan RUPS, sedangkan
voting tertutup dilakukan
dengan cara menggunakan
kartu suara.
Public Increasing the value Public companies have Technical procedures for
Company of the holding of a technical methods or counting votes are governed by:
Relations with General Meeting of procedures for both open 1. Article 25 of the Articles of
Shareholders in Shareholders (GMS). and closed voting that Association specifies the
guaranteeing prioritize independence number of attendance and
the rights of and the interests of decision quorums as well as
Shareholders. Shareholders. voting mechanisms.
2. The Annual GMS Rules for
2022 and the EGMS 2023
Rules were given to all
Shareholders present.
3. During a GMS, open voting
is done by raising hands
in accordance with GMS
leadership instructions,
while closed voting is done
by using a voting card.
Seluruh anggota Direksi Seluruh anggota Direksi dan √
dan anggota Dewan anggota Dewan Komisaris
Komisaris Perusahaan Perusahaan Terbuka hadir
Terbuka hadir dalam dalam RUPS Tahunan.
RUPS Tahunan.
All members of the All members of the Board of
Board of Directors and Directors and members of the
members of the Board of Board of Commissioners of
Commissioners of Public Public Company attend the
Company attend the Annual GMS.
Annual GMS.
Ringkasan risalah RUPS Perseroan menyediakan Risalah √
tersedia dalam Situs Web RUPS pada situs web Perseroan
Perusahaan Terbuka yang terdiri dari Risalah RUPS
paling sedikit selama 1 Tahun 2010 sampai dengan
(satu) tahun. tahun 2023 untuk menyediakan
kecukupan waktu bagi
Pemegang Saham untuk
memperoleh informasi.
A summary of the The Company provides GMS
minutes of the GMS is Minutes on the Company’s
available on the Public website consisting of 2010 to
Company Website for at 2023 GMS Minutes to provide
least 1 (one) year. sufficient time for Shareholders
to obtain information.
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Tata Kelola Perusahaan
Corporate Governance
Realisasi
Aspek Prinsip Rekomendasi Kepatuhan Krakatau Steel Realization
No.
Aspect Principle Recommendation Krakatau Steel Compliance Sudah Belum
Done Not Done
b. Meningkatkan Perusahaan Terbuka Komunikasi dan penyampaian √
kualitas komunikasi memiliki suatu kebijakan informasi dari Perseroan
Perusahaan Terbuka komunikasi dengan kepada Pemegang Saham/
dengan Pemegang Pemegang Saham atau Investor dilakukan dalam
Saham atau Investor. Investor. bentuk keterbukaan informasi
berdasarkan POJK No. 31/
POJK.04/2015 tentang
Keterbukaan atas Informasi
atau Fakta Material oleh Emiten
atau Perusahaan Publik.
Improving the quality A Public Company has Communication and delivery of
of Public Company a communication policy information from the Company
communication with Shareholders or to Shareholders/Investors
with Shareholders or Investors. is carried out in the form of
Investors. information disclosure based
on POJK No. 31/POJK.04/2015
concerning Disclosure of
Information or Material Facts by
Issuers or Public Companies.
Perusahaan Terbuka Perseroan mengungkapkan √
mengungkapkan setiap informasi bagi
kebijakan komunikasi Pemegang Saham dan Investor
Perusahaan Terbuka dalam situs web Perseroan di
dengan Pemegang www.krakatausteel.com dan
Saham atau Investor situs web Bursa Efek Indonesia
dalam situs web. secara periodik.
A Public Company The Company discloses any
discloses the information for Shareholders
communication policy of and Investors on the Company’s
the Public Company with website at www.krakatausteel.
Shareholders or Investors com and the Indonesian Stock
on the website. Exchange’s website periodically.
2. Fungsi dan a. Memperkuat Penentuan Penentuan jumlah anggota √
peran Dewan keanggotaan dan jumlah anggota Dewan Komisaris berpedoman
Komisaris komposisi Dewan Dewan Komisaris pada peraturan perundang-
Komisaris mempertimbangkan undangan yang berlaku dan
kondisi Perusahaan mempertimbangkan kondisi
Terbuka. dan kepentingan Perseroan.
Jumlah anggota Dewan
Komisaris telah sesuai dengan
kondisi Perusahaan. Terdiri dari
6 orang anggota dan 3 (tiga)
di antaranya adalah Komisaris
Independen sesuai dengan
POJK No. 33/POJK.04/2014.
Board of Strengthening Determination of the Determination of the number
Commissioners the membership number of members of members of the Board of
Functions and and composition of the Board of Commissioners is guided by the
Roles of the Board of Commissioners considers applicable laws and regulations
Commissioners the condition of the and considers the conditions
Public Company and interests of the Company.
The number of members of the
Board of Commissioners is in
accordance with the conditions
of the Company. The Company’s
Board of Commisioners consists
of 6 members and 3 (three)
of them are Independent
Commissioners in accordance
with POJK No. 33/POJK.04/2014.
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Realisasi
Aspek Prinsip Rekomendasi Kepatuhan Krakatau Steel Realization
No.
Aspect Principle Recommendation Krakatau Steel Compliance Sudah Belum
Done Not Done
Penentuan Komposisi anggota Dewan √
komposisi anggota Komisaris telah memenuhi
Dewan Komisaris aspek keberagaman keahlian,
memperhatikan pengetahuan dan pengalaman
keberagaman keahlian, sesuai dengan kebutuhan
pengetahuan dan Perseroan dan Peraturan
pengalaman yang Menteri Badan Usaha Milik
dibutuhkan. Negara No. PER-2/MBU/03/2023
pasal 15.
Determination of The composition of the
the composition of members of the Board of
members of the Board Commissioners has fulfilled the
of Commissioners diversity aspects of expertise,
considers the diversity knowledge and experience
of skills, knowledge, and in accordance with the needs
experience required. of the Company and Minister
of State-Owned Enterprises
Regulation No. PER-2/
MBU/03/2023 pasal 15.
b. Meningkatkan Dewan Komisaris Kebijakan tersebut diatur dalam √
kualitas pelaksanaan mempunyai kebijakan Board Manual Tahun 2020
tugas dan tanggung penilaian sendiri (self tentang:
jawab Dewan assessment) untuk 1. Evaluasi terhadap kinerja
Komisaris menilai kinerja Dewan Dewan Komisaris dilakukan
Komisaris. setiap tahun. Hasil evaluasi
kinerja Dewan Komisaris
akan dimuat dalam Laporan
Tahunan dan dilaporkan
kepada RUPS.
2. Evaluasi kinerja Dewan
Komisaris ditetapkan
berdasarkan Key
Performance Indicator (KPI).
Improving the quality The Board of The policy is regulated in the
of the implementation Commissioners has a 2020 Board Manual including:
of the duties and self-assessment policy to 1. Evaluation of the
responsibilities assess the performance performance of the Board of
of the Board of of the Board of Commissioners is carried out
Commissioners Commissioners. every year. The results of the
performance evaluation of
the Board of Commissioners
will be included in the
Annual Report and reported
to the GMS.
2. Evaluation of the
performance of the Board
of Commissioners is
determined based on the
Key Performance Indicator
(KPI).
Kebijakan penilaian Kebijakan dan hasil penilaian √
sendiri (self assessment) diungkapkan dalam Laporan
untuk menilai kinerja Tahunan ini pada Bab Tata
Dewan Komisaris, Kelola Perusahaan.
diungkapkan melalui
Laporan Tahunan
Perusahaan Terbuka.
The self-assessment The policies and results of the
policy to assess the assessment are disclosed in the
performance of the Corporate Governance Chapter
Board of Commissioners of this Annual Report.
is disclosed in the Public
Company’s Annual
Report.
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Tata Kelola Perusahaan
Corporate Governance
Realisasi
Aspek Prinsip Rekomendasi Kepatuhan Krakatau Steel Realization
No.
Aspect Principle Recommendation Krakatau Steel Compliance Sudah Belum
Done Not Done
Dewan Komisaris Kebijakan terkait pengunduran √
mempunyai kebijakan diri anggota Dewan Komisaris
terkait pengunduran telah diatur dalam Anggaran
diri anggota Dewan Dasar Perseroan Pasal 14 yang
Komisaris apabila merujuk pada peraturan BUMN
terlibat dalam kejahatan dan OJK.
keuangan.
The Board of Policies related to the
Commissioners has resignation of members of
a policy regarding the Board of Commissioners
the resignation of have been regulated in Article
members of the Board 14 of the Company’s Articles
of Commissioners if they of Association and the Board
are involved in financial Manual which refers to SOE and
crimes. OJK regulations.
Dewan Komisaris Dewan Komisaris telah √
atau Komite yang memiliki Komite Nominasi dan
menjalankan fungsi Remunerasi yang menyusun
Nominasi dan kebijakan suksesi dalam proses
Remunerasi menyusun Nominasi anggota Direksi.
kebijakan suksesi
dalam proses Nominasi
anggota Direksi.
The Board of The Board of Commissioners
Commissioners or the has a Nomination and
Committee that carries Remuneration Committee
out the Nomination and which prepares a succession
Remuneration function policy in the Nomination
prepares a succession process for members of the
policy in the Nomination Board of Directors.
process for members of
the Board of Directors.
3. Fungsi dan a. Memperkuat Penentuan jumlah Penentuan jumlah anggota √
peran Direksi keanggotaan dan anggota Direksi Direksi sudah berpedoman
komposisi Direksi mempertimbangkan pada peraturan perundang-
kondisi Perusahaan undangan yang berlaku dan
Terbuka serta efektivitas mempertimbangkan kondisi
dalam pengambilan Perseroan sebagai Perusahaan
keputusan. Terbuka. Terdiri dari 6 (enam)
orang anggota Direksi.
Board of Strengthening the Determination of the Determination of the number
Directors membership and number of members of of members of the Board of
Functions and composition of the the Board of Directors Directors is guided by the
Roles Board of Directors considers the condition applicable laws and regulations
of the Public Company considering the condition of the
and effectiveness in Company as a Public Company.
decision-making. The Company’s Board of
Directors consists of 6 (six)
members
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Realisasi
Aspek Prinsip Rekomendasi Kepatuhan Krakatau Steel Realization
No.
Aspect Principle Recommendation Krakatau Steel Compliance Sudah Belum
Done Not Done
Anggota Direksi yang Anggota Direksi yang √
membawahi bidang membawahi bidang akuntansi
akuntansi atau keuangan pada Perseroan yaitu Direktur
memiliki keahlian dan/ Keuangan dan Manajemen
atau pengetahuan Risiko berlatar belakang
di bidang akuntansi. Manajemen dan Perbankan
serta memiliki pengalaman
dibidang keuangan selama
kurang lebih 20 (dua puluh)
tahun.
Members of the Board Members of the Board of
of Directors in charge of Directors who are in charge
accounting or finance of the accounting field at the
have expertise and/or Company are the Director of
knowledge in accounting Finance and Risk Management
with a background in
Management and Banking and
have experience in the field of
finance for approximately 20
(twenty) years.
b. Meningkatkan Direksi mempunyai Kebijakan penilaian kinerja √
kualitas pelaksanaan kebijakan penilaian Direksi dituangkan dalam
tugas dan tanggung sendiri (self assessment) Board Manual Perseroan Tahun
jawab Direksi untuk menilai kinerja 2020, dimana Dewan Komisaris
Direksi. mengevaluasi capaian kinerja
Direksi untuk kemudian
disampaikan kepada RUPS,
ukuran kinerja berdasarkan
indikator KPI Korporat.
Improving the quality The Board of Directors The policy for assessing the
of implementation has a self-assessment performance of the Board
of the duties and policy to assess the of Directors is outlined in
responsibilities of the performance of the the Company’s 2020 Board
Board of Directors Board of Directors. Manual, where the Board of
Commissioners evaluates the
performance achievements of
the Board of Directors based on
Corporate KPI indicators to be
submitted to the GMS.
Kebijakan penilaian Kebijakan penilaian untuk √
sendiri (self assessment) kinerja Direksi dan realisasi KPI
untuk menilai kinerja Direksi telah dimuat dalam
Direksi diungkapkan laporan tahunan ini pada Bab
melalui laporan tahunan Tata Kelola Perusahaan.
Perusahaan Terbuka.
The self-assessment The assessment policy for the
policy to assess the performance of the Board of
performance of the Board Directors and the realization
of Directors is disclosed of the Board of Directors’ KPIs
in the Public Company’s has been contained in the
annual report. Corporate Governance Chapter
of this annual report.
Direksi mempunyai Kebijakan terkait pengunduran √
kebijakan terkait diri anggota Direksi telah
pengunduran diri diatur dalam Anggaran
anggota Direksi apabila Dasar Perseroan Pasal 11 yang
terlibat dalam kejahatan merujuk pada peraturan BUMN
keuangan. dan OJK.
The Board of Directors Policies regarding the
has a policy regarding the resignation of members of
resignation of members the Board of Directors have
of the Board of Directors been regulated in Article 11
if they are involved in of the Company’s Articles of
financial crimes. Association which refers to SOE
and OJK regulations.
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Tata Kelola Perusahaan
Corporate Governance
Realisasi
Aspek Prinsip Rekomendasi Kepatuhan Krakatau Steel Realization
No.
Aspect Principle Recommendation Krakatau Steel Compliance Sudah Belum
Done Not Done
4. Partisipasi Meningkatkan aspek Perusahaan Terbuka Perseroan memiliki kebijakan √
Pemangku Tata Kelola Perusahaan memiliki kebijakan untuk untuk mencegah terjadinya
Kepentingan melalui partisipasi mencegah terjadinya insider trading dengan
pemangku kepentingan. insider trading. melakukan klasifikasi dokumen
dan informasi yang bersifat
rahasia dan yang bersifat
publik, serta menetapkan
pengungkapan informasi
publik hanya melalui satu
pintu yaitu Corporate Secretary,
dan kebijakan insider trading
tersebut juga terdapat dalam
Pedoman Etika Bisnis & Etika
Kerja Perseroan.
Stakeholders Improving aspects of A Public Company has a The Company has a policy
Participation Corporate Governance policy to prevent insider to prevent insider trading
through stakeholder trading. by classifying confidential
participation. and public documents and
information, and stipulating
public information disclosure
only through one door, namely
the Corporate Secretary, and
the insider trading policy is also
contained in the Company’s
Business Ethics and Work
Ethics Guidelines.
Perusahaan Terbuka Perseroan memiliki kebijakan √
memiliki kebijakan anti anti korupsi dan anti fraud di
korupsi dan anti fraud. antaranya Sistem Manajemen
Anti Penyuapan, Pedoman Etika
Bisnis dan Etika Kerja serta
Perseroan juga mempunyai
Pedoman Gratifikasi yang
bertujuan untuk mencegah
terhadap segala praktik korupsi
sejak dini, serta Perseroan
juga telah menerapkan SNI
ISO 37001 Tentang Sistem
Manajemen Anti Penyuapan.
A Public Company has The Company has anti-
anticorruption and anti- corruption and anti-fraud
fraud policies policies, including the Anti-
Bribery Management System,
Guidelines for Business Ethics
and Work Ethics and the
Company also has Gratification
Guidelines which aim to prevent
all corrupt practices from an
early age, and the Company
has also implemented SNI ISO
37001 concerning Anti- Bribery
Management Systems.
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Realisasi
Aspek Prinsip Rekomendasi Kepatuhan Krakatau Steel Realization
No.
Aspect Principle Recommendation Krakatau Steel Compliance Sudah Belum
Done Not Done
Perusahaan Terbuka Perseroan telah memiliki √
memiliki kebijakan kebijakan tentang seleksi dan
tentang seleksi peningkatan kemampuan
dan peningkatan pemasok yang dituangkan
kemampuan pemasok dalam Prosedur Pengadaan
atau vendor. Barang dan Jasa.
A Public Company has The Company has a policy
a policy regarding the regarding the selection and
selection and capacity capacity building of suppliers
building of suppliers or as outlined in the Goods
vendors. and Services Procurement
Procedures.
Perusahaan Terbuka Terdapat dalam Pedoman √
memiliki kebijakan Etika Bisnis dan Etika Kerja
tentang pemenuhan khususnya pada Bab Etika
hak-hak kreditur. Perusahaan dengan Lembaga
Keuangan dan Perbankan.
A Public Company has It is contained in the Guidelines
a policy concerning the for Business Ethics and
fulfillment of creditor Work Ethics, especially in the
rights. Chapter on Corporate Ethics
with Financial and Banking
Institutions.
Perusahaan Terbuka Perseroan telah memiliki √
memiliki kebijakan kebijakan Whistle Blowing
sistem Whistle Blowing. System sejak tahun 2014 yang
mencakup media pelaporan
yang Perseroan sediakan,
jenis pelanggaran yang dapat
dilaporkan, cara pengaduan,
perlindungan dan jaminan
kerahasiaan pelapor, serta
tindak lanjut pelaporan.
A Public Company has a The Company has a Whistle
Whistle Blowing system Blowing System policy since
policy. 2014 which includes reporting
media that the Company
provides, types of violations
that can be reported, how
to complain, protection and
guarantees of confidentiality of
the whistleblower, and follow-
up reporting.
Perusahaan Terbuka Perseroan memberikan insentif √
memiliki kebijakan jangka panjang bagi Direksi
pemberian insentif berupa Asuransi Purna Jabatan
jangka panjang kepada dan bagi Karyawan insentif
Direksi dan karyawan. diatur dalam Perjanjian Kerja
Bersama (PKB) maupun SK
Direksi.
A Public Company has a The Company provides long-
policy of providing long- term incentives for the Board
term incentives to the of Directors in the form of
Board of Directors and Post-Employment Insurance
employees. and for Employees incentives
are regulated in the Collective
Labor Agreement (PKB) and
Directors Decree.
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Tata Kelola Perusahaan
Corporate Governance
Realisasi
Aspek Prinsip Rekomendasi Kepatuhan Krakatau Steel Realization
No.
Aspect Principle Recommendation Krakatau Steel Compliance Sudah Belum
Done Not Done
5. Keterbukaan Meningkatkan Perusahaan Terbuka Perseroan menyampaikan √
Informasi pelaksanaan memanfaatkan keterbukaan informasi
Keterbukaan Informasi. penggunaan teknologi (utamanya terkait dengan
informasi secara pelaporan-pelaporan) melalui
lebih luas selain situs teknologi informasi berbasis
web sebagai media web, di antaranya IDXnet,
keterbukaan informasi. SPE OJK dan BUMN Online.
Informasi lain terkait dengan
Perseroan di luar yang
telah diatur oleh peraturan-
perundangan juga disampaikan
melalui media sosial Perseroan
di antaranya Facebook
Official Perseroan, Twitter
@_KRAKATAUSTEEL, Instagram
Official Perseroan dan Channel
Youtube Official Perseroan.
Information Improving the A Public Company make The Company conveys
Disclosure implementation of use of the information information disclosure (mainly
Information Disclosure. technology more broadly related to reports) through web-
besides the website as a based information technology,
medium for information including IDXnet, SPE OJK, and
disclosure. SOE Online. Other information
related to the Company other
than those regulated by laws
and regulations is also conveyed
through the Company’s
social media, including the
Company’s Facebook Official,
Twitter @_KRAKATAUSTEEL, the
Company’s Instagram Official
and the Company’s Official
YouTube channel.
Laporan Tahunan Laporan Tahunan Perseroan √
Perusahaan Terbuka telah mencantumkan
mengungkapkan Kepemilikan Saham yang
pemilik manfaat akhir mencapai 5% atau lebih.
dalam kepemilikan
saham Perusahaan
Terbuka paling sedikit
5% (lima persen), selain
pengungkapan pemilik
manfaat akhir dalam
kepemilikan saham
Perusahaan Terbuka
melalui Pemegang
Saham Utama dan
Pengendali.
A Public Company’s The Company’s Annual Report
Annual Report discloses has disclosed the Share
the ultimate beneficial Ownership of 5% or more.
owner in the Public
Company share
ownership of at least 5%
(five percent), in addition
to disclosure of the
ultimate beneficial owner
of the Public Company
share ownership through
the Major and Controlling
Shareholders.
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07
Chapter
LAPORAN
KEBERLANJUTAN
Sustainability Report
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Ikhtisar Aspek Keberlanjutan
Overview of Sustainability Aspects
Aspek Ekonomi [Ojk B.1]
Economic Aspect
Pendapatan Usaha | Revenue
USD 1,45 miliar/billion
Pendapatan tahun 2023
Revenue in 2023
Laba Bruto | Gross Profit
USD 112,91 juta/million
Laba Bruto di tahun 2023
Gross Profit in 2023
Produksi Baja Mitra Kerja/Pemasok Local
Steel Production Local work partners/suppliers
0,83
juta ton/million tons
191
Nilai Kontrak | Contract Value
Rp 16,13 miliar/billion
Total nilai kontrak yang diberikan kepada seluruh pemasok
Total contract value awarded to all suppliers
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Aspek Lingkungan[OJK B.2]
Enviromental Aspect
Penggunaan Energi | Energy Use
6.120.493 GJ 17%
Penggunaan energi, turun 17% dari tahun sebelumnya
Energy use decreased by 17% from the previous year
Energi Terbarukan | Renewable Energy
397,9 GJ
Penggunaan energi dari sumber energi terbarukan
Use of energy from renewable energy sources
Penggunaan Air | Water Use
4.034.306 GJ 29,5%
Penggunaan air, turun 29,5% dari tahun sebelumnya
Water use decreased by 29.5% from the previous year
Limbah B3 dan non-B3 | B3 and non-B3 waste
29,5%
Total limbah B3 dan non-B3, turun 48,16% dari tahun sebelumnya
Total B3 and non-B3 waste decreased by 48.16% from the previous year
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Aspek Sosial[OJK B.1]
Social Aspect
Pelatihan | Training
61.102 Jam/Hours
Jumlah jam pelatihan yang diberikan kepada karyawan
The number of training hours provided to employees
Pelatihan Per Karyawan | Training Hours Per Employee
27,11 Jam/Hours
Rata-rata jam pelatihan per karyawan
Average training hours per employee
Fatalitas | Fatality
ZERO
Bantuan Sosial | Social Donation
Rp 11,26 miliar/billion
Total bantuan sosial yang disalurkan
Total social donation distributed
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Strategi Keberlanjutan [OJK A.1][GRI 2-23]
Sustainability Strategy
Sebagai perusahaan baja terbesar di Krakatau Steel Group (KSG), Indonesia's largest
Indonesia, Krakatau Steel Group (KSG) steel company, envisions itself as a competitive,
memiliki visi menjadi korporasi yang profitable, and trustworthy corporation.
kompetitif, untung, dan terpercaya. KSG juga KSG also focuses on positive social and
fokus memberikan dampak positif dari aspek environmental impacts that stakeholders can
sosial dan lingkungan yang dapat dirasakan feel. It is crucial for KSG to apply Environment,
para pemangku kepentingan. Tantangan- Social, and Governance (ESG) principles in light
Dalam tantangan yang dihadapi dunia seperti of global challenges such as climate change, air
melaksanakan perubahan iklim, polusi udara, kemiskinan, pollution, poverty, corruption, equality, and
kegiatan korupsi, kesetaraan, dan lainnya membuat others.
ESG, KSG penerapan prinsip Environment, Social,
berfokus pada Governance (ESG) menjadi penting bagi KSG.
terciptanya
sustainable KSG berkomitmen dalam menerapkan prinsip KSG is committed to incorporating ESG
green business ESG di setiap aspek usaha sehingga menjadi principles into all aspects of its business so
dengan tiga solusi yang saling menguntungkan (win-win that it becomes a win-win solution for
pilar yakni solution) bagi perusahaan dan pemangku both the Company and its stakeholders.
Sustainability kepentingan. Dalam melaksanakan kegiatan KSG's ESG activities center on creating a
Journey, ESG, KSG berfokus pada terciptanya sustainable green business with three pillars,
Revolutionary sustainable green business dengan tiga pilar namely Sustainability Journey, Revolutionary
CSR, dan yakni Sustainability Journey, Revolutionary CSR, and Regulatory Relief.
Regulatory CSR, dan Regulatory Relief.
Relief.
KSG's ESG
activities center
on creating a
sustainable
green business
with three
pillars, namely
Sustainability
Journey,
Revolutionary
CSR, and
Regulatory
Relief.
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Strategi Keberlanjutan
Sustainability Strategy
Sustainability Journey Revolutionary CSR Regulatory Relief
Beyond Environment – Value Creation in Social Integration, Gender, Supply Chain Transparency, Fairness, Accountable
Green Business
To enhance productivity of employee/ Facilitate decision making with minimal
To achieve competitiveness, cost
community and ROI risk and cost
reduction and efficiency
Berkomitmen dalam pengurangan emisi Berinvestasi dalam program Meningkatkan kinerja Perseroan yang
karbon 1,2% melalui: pengembangan karyawan dan berkelanjutan dan dilandasi integritas
• Penggunaan Energi Baru Terbarukan masyarakat melalui: yang tinggi serta menerapkan nilai-nilai
(EBT) berupa Pembangkit Listrik • Pembangunan rumah layak huni dan etika dalam membangun hubungan
Tenaga Sampah (PLTSa) di gedung kepada masyarakat yang harmonis dan sinergi dengan
perkantoran • Voluntary Hours seluruh pemangku kepentingan.
• Peningkatan efisiensi peralatan pabrik • Kontribusi perempuan dan kesetaraan Building harmonious relationships and
• Pengembangan Pembangkit Listrik gender synergy with all stakeholders while
Tenaga Surya Terapung Invest in employee and community implementing values and ethics to
• Penanaman pohon development programs through: improve the company's performance in a
• Pembangunan Krakatau Urban Valley • Construction of livable houses for the sustainable manner.
Committed to reducing carbon emissions community
by 1.2% through: • Voluntary Hours
• Use of Renewable Energy (EBT) in the • Contribution of women and gender
form of Waste Power Plants (PLTSa) in equality
office buildings
• Increased efficiency of factory
equipment
• Development of Floating Solar Power
Plants
• Tree planting
• Development of Krakatau Urban Valley
Komitmen KSG dalam penerapan prinsip-prinsip The management system policy outlines KSG's
keberlanjutan di antaranya dituangkan dalam kebijakan commitment to implementing sustainable principles.
sistem manajemen. Melalui sistem manajemen ini, The company can use this management system to
perusahaan dapat melibatkan (engage), mengarahkan, involve, direct, and support all parties in contributing
dan mendukung semua pihak untuk berkontribusi to the implementation of sustainable practices
pada implementasi praktik-praktik berkelanjutan untuk that result in a healthy and safe work environment,
tercapainya lingkungan kerja yang sehat dan aman, as well as good corporate governance. [GRI 2-24]
serta pelaksanaan tata kelola perusahaan yang baik.
[GRI 2-24]
Strategi Komitmen Keberlanjutan KSG difokuskan untuk KSG's Sustainability Commitment Strategy focuses on
diterapkan dalam aspek-aspek berikut, di antaranya: implementation in the following aspects, including:
• Market Growth: Membuka potensi pasar baru dan • Market Growth: Opening new market potential and
memperluas pasar yang ada expanding existing markets
• Operational Efficiency: Memaksimalkan efisiensi • Operational Efficiency: Maximizing production cost
biaya produksi dan mengatasi kenaikan biaya efficiency and overcoming rising operational costs
operasional
• Productivity Uplift: Meningkatkan etos kerja • Productivity Uplift: Increase employee work ethic
karyawan dan menarik bakat bakat SDM yang and attract quality HR talent to increase productivity
berkualitas untuk meningkatkan produktivitas
• Regulatory Relief: Mendapatkan dukungan dari • Regulatory Relief: Getting support from the
masyarakat dan pemerintah dari keterbukaan community and government through information
informasi yang akuntabel, adil dan minim risiko disclosure that is accountable, fair and has minimal
risk
• Optimalisasi Aset dan Investasi: Pengembalian • Asset and Investment Optimization: Better return
investasi yang lebih baik karena alokasi modal yang on investment due to more appropriate capital
lebih tepat allocation
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Tata Kelola Keberlanjutan
Sustainabile Governance
Aspek tata kelola yang didasari pada A governance-based aspect is an important
Good Corporate Governance (GCG) dalam aspect in the sustainability of any corporation.
keberlanjutan perusahaan merupakan aspek The KSG requires not only a law-abiding practice
yang sangat penting. KSG memerlukan but also sound management of sustainability
pengelolaan yang baik terhadap aspek-aspek aspects. In managing the referred sustainability
keberlanjutan dan sesuai dengan peraturan aspects, KSG uses OJK Regulation Number 51/
perundang-undangan yang berlaku. POJK.03/2017 concerning the Implementation
Pada tahun
Dalam pengelolaan aspek keberlanjutan, of Sustainable Finance for Financial Services
2023, KSG telah
KSG berpedoman pada Peraturan OJK Institutions, Issuers and Public Companies as
membentuk
Nomor 51/POJK.03/2017 tentang Penerapan the key guidance, in addition to other relevant
tim
Keuangan Berkelanjutan Bagi Lembaga Jasa governance regulations that apply in that
Task Force
Keuangan, Emiten, dan Perusahaan Publik, domain. A sound sustainability governance
dalam
serta regulasi terkait. Dengan memiliki tata with clear lines of duties and functions allows
menerapkan
kelola keberlanjutan yang baik dengan tugas the Company to deliver positive sustainability
pilar-pilar
dan fungsi yang tepat, Perseroan dapat performance and contribute positively to social
ESG.
menghasilkan kinerja keberlanjutan yang and environmental issues.
positif dan memberikan dampak kepada sosial
In 2023, KSG set
dan lingkungan.
up a Task Force
team assigned
with the
PENANGGUNG JAWAB PARTY IN CHARGE OF
implementation
PENERAPAN USAHA IMPLEMENTING SUSTAINABLE
of ESG pillars.
BERKELANJUTAN [OJK E.1][GRI 2-9] BUSINESS [OJK E.1][GRI 2-9][GRI 2-12]
[GRI 2-12]
Seperti yang telah disampaikan pada As we have pointed out in the Corporate
bab Tata Kelola Perusahaan, struktur tata Governance chapter, the governance structure
kelola perusahaan terdiri dari Rapat Umum consists of the General Meeting of Shareholders
Pemegang Saham (RUPS), Dewan Komisaris, (GMS), the Board of Commissioners and the
dan Direksi. Secara umum Direksi bertugas Board of Directors. In general, the Board of
menjalankan dan bertanggung jawab atas Directors runs the Company’s management
pengurusan Perseroan untuk kepentingan in its best interest and according to its stated
Perseroan sesuai dengan maksud dan tujuan goals and objectives under its Articles of
Perseroan yang ditetapkan dalam Anggaran Association.
Dasar.
Perseroan telah memberikan tugas dan The Company has assigned the Company’s
tanggung jawab kepada Direktur Infrastruktur Management System and HSD duties and
& Penunjang Bisnis dalam penerapan Sistem responsibilities to the Director of Infrastructure
Manajemen dan HSE Perusahaan, Direktur & Business Support while the duties and
SDM untuk merencanakan, merumuskan, responsibilities to plan, formulate, and exercise
mengendalikan, dan kebijakan pengelolaan control over its Human Capital Management
Human Capital Management, serta policies and to run social responsibility
bertanggung jawab terhadap program- programs to the Company’s HR Director.
program tanggung jawab sosial.
Pada tahun 2023, KSG telah membentuk tim In 2023, KSG set up a Task Force team assigned
Task Force dalam menerapkan pilar-pilar with the implementation of ESG pillars
ESG sesuai dengan SK Direksi No.108/DU-KS/ pursuant to Directors’ Decree No.108/DU-KS/
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383 Kpts/2023. Tim ini memiliki peran dalam mempercepat Kpts/2023. A specific role of this team is to accelerate the persiapan implementasi ESG dan menyiapkan data- preparations for ESG implementation and prepare data data untuk kepentingan audit ESG serta menerbitkan for ESG audit purposes as well as publishing the first buku laporan ESG yang pertama. ESG report book. Adapun tanggung jawab tim Task Force sebagai berikut: The responsibilities of the Task Force team are as follows: 1. Memikirkan, merencanakan dan menentukan tema 1. Give thought to, plan and determine the ESG theme ESG yang akan diusung oleh KSG to be promoted by KSG 2. Merencanakan, membuat dan melaksanakan 2. Plan, create and implement the KSG ESG program program ESG KSG 3. Plan and prepare training programs needed to 3. Merencanakan dan menyiapkan program pelatihan support the implementation of ESG KSG yang dibutuhkan dalam menunjang pelaksanaan 4. Conduct benchmarking against similar and/or other implementasi ESG KSG SOEs as needed in the implementation of ESG KSG 4. Melakukan benchmarking terhadap BUMN 5. Communicate the KSG ESG program to employees sejenis dan/atau lainnya yang dibutuhkan dalam 6. Review procedures and other related documents implementasi ESG KSG in collaboration with related units in order to 5. Melakukan sosialisasi program ESG KSG kepada implement ESG by making improvements karyawan 7. Prepare the required data and act as a counterpart 6. Melakukan review prosedur dan dokumen terkait in implementing the ESG audit lainnya bersama dengan unit terkait dalam rangka 8. Prepare the Company’s ESG report and book penerapan ESG dengan melakukan perbaikan 9. Do other things necessary pertaining to the tasks of 7. Mempersiapkan data yang dibutuhkan serta the ESG team sebagai counterpart dalam pelaksanaan audit ESG 8. Menyusun laporan dan buku ESG Perseroan 9. Melakukan hal-hal lain yang diperlukan sehubungan dengan tugas tim ESG PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Keberlanjutan
Sustainabile Governance
Dalam mengukur kinerja ESG, Perseroan menggunakan In measuring ESG performance, the Company uses the
berbagai referensi standar sebagai berikut: following standard references:
• Pedoman Asesmen Penerapan Faktor Environment, • Guidelines for Assessment of the Implementation
Social, and Governance pada BUMN - Peraturan of Environmental, Social and Governance Factors in
Deputi Kepala BPKP Bidang Akuntan Negara Nomor SOE - Regulation of the Deputy Head of BPKP for
2 Tahun 2023 State Accounting No 2 of 2023
• Lembaga penilai ESG Sustainalytics yang melakukan • ESG assessment agency Sustainalytics which made
penilaian pada November 2023, dengan konsep assessment in November 2023, with the concept of
dekomposisi risiko yaitu exposure dan management risk decomposition, an exposure and management
dari 11 isu material ESG of 11 material ESG issues
• Comprehensive benchmarking dari Top Global Steel • Comprehensive benchmarking from Top Global
Player dan/atau BUMN holding terhadap isu material Steel Players and/or SOE holdings on material ESG
ESG yang relevan dengan Krakatau Steel issues relevant to Krakatau Steel
PENGEMBANGAN KOMPETENSI TERKAIT COMPETENCE DEVELOPMENT RELATED
KEBERLANJUTAN [OJK E.2][GRI 2-17] TO SUSTAINABILITY [OJK E.2][GRI 2-17]
Sebagai bentuk komitmen dalam menerapkan As a form of commitment to implementing ESG aspects
aspek-aspek ESG pada kegiatan usaha, Perseroan in business activities, the Company has strengthens its
memperkuat sisi internal dengan meningkatkan internal side by increasing sustainability competencies.
kompetensi keberlanjutan. Peningkatan kompetensi It is necessary to increase sustainability competency for
keberlanjutan ini diperlukan manajemen dan karyawan the management and employees in dealing with ESG-
untuk menghadapi tantangan dan dinamika terkait related challenges and dynamics. In 2023, the Company
ESG. Pada 2023, Perseroan telah memberikan beberapa ran the following competency improvement programs:
kegiatan peningkatan kompetensi sebagai berikut:
Peserta Tema/Topik Penyelenggara
Participant Theme/Topics Organizer
Keynote speech oleh Direktur Utama Mempercepat Kemajuan melalui SEAISI – Filipina, 22 Mei 2023
Pembangunan Berkelanjutan di Industri
Baja ASEAN (Digitalisasi, Teknologi, dan
Inovasi)
Keynote Speech by President Director Accelerating Progress through Sustainable SEAISI – the Philippines, May 22, 2023
Development in the ASEAN Steel Industry
(Digitalization, Technology, and Innovation)
Dewan Komisaris, Direksi KS dan Group, dan Sinergi Berantas Korupsi untuk Indonesia Krakatau Steel – Cilegon, 8 Desember 2023
seluruh karyawan Maju
The Boards of Commissioners and Directors Synergy to Eradicate Corruption for a More Krakatau Steel – Cilegon, December 8, 2023
of KS and Group, and all employees Advanced Indonesia
Direktur SDM dan Karyawan Perempuan KSG Perempuan Berdaya Indonesia Maju Krakatau Steel – Cilegon, 22 Desember 2023
Human Capital Director and KSG Female Empowered Women for a More Advanced Krakatau Steel – Cilegon, December 22 2023
Employees Indonesia
PENILAIAN RISIKO ATAS USAHA RISK ASSESSMENT OF SUSTAINABLE
BERKELANJUTAN [OJK E.3] BUSINESSES [OJK E.3]
Perseroan memahami bahwa kegiatan operasional The Company holds the belief that the operational
yang dijalankan memiliki potensi risiko keberlanjutan activities it carries out have potential sustainability
khususnya pada aspek ekonomi, sosial, dan lingkungan. risks, especially in economic, social and environmental
Perseroan kemudian berkomitmen untuk mengelola aspects. This belief has made us embrace a commitment
dan memitigasi risiko-risiko yang mungkin timbul dari to manage and mitigate risks that may arise from
kegiatan operasional secara proaktif, efektif, dan efisien. operational activities proactively, effectively and
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385 Perseroan juga memberikan perhatian terhadap alokasi efficiently. The Company also pays heeds to capital modal dalam proses pengendalian risiko tersebut. allocation in the risk control process. Perseroan memiliki Manajemen Risiko yang menjadi We have Risk Management as important pillar on which pilar penting dalam mewujudkan tata kelola perusahaan to realize corporate governance and hardwire it into the dan menjadi bagian integral dalam pelaksanaan sistem Company’s management system. In managing Risk manajemen Perseroan. Dalam pengelolaan Manajemen Management, the Legal & Risk Management Department Risiko, Department Legal & Risk Management as the Risk Management Unit (UPMR) is tasked with sebagai Unit Pengelola Manajemen Risiko (UPMR) di coordinating each stage of risk management and Perseroan bertugas mengkoordinasikan setiap tahapan quarterly reporting the Company’s risk profile mapping implementasi manajemen risiko dan melaporkan to the Board of Directors and Board of Commissioners. pemetaan profil risiko Perseroan secara triwulanan kepada Direksi dan Dewan Komisaris. Untuk menunjang keandalan pengelolaan manajemen To support the reliability of the Company’s risk risiko, Perseroan telah mengembangkan Sistem management, we have developed an integrated Risk Manajemen Risiko (SMR) yang terintegrasi di seluruh Management System (SMR) across all Work Units. The Unit Kerja. SMR diimplementasikan pada tahun 2019 SMR, which we have adopted since 2019, replaces the untuk menggantikan Sistem Informasi Manajemen older system of Risk Management Information System Risiko (SIMARIS) yang diimplementasikan sejak tahun (SIMARIS) that we had used since 2009. We have a plan 2009. Untuk selanjutnya SMR akan terus dikembangkan to develop the SMR further in Project and Corporate dalam mengelola risiko Proyek dan Risiko Korporat Risks (RKAP) managements. All data entered into the (RKAP). Seluruh data yang masuk ke dalam SMR akan SMR will be verified and validated in stages, from the diverifikasi dan divalidasi secara bertingkat mulai dari Key Person, Legal & Risk Management Department, Key Person, Legal & Risk Management Department, Head of the relevant Work Unit, to the Head of UPMR. Kepala Unit Kerja terkait, hingga Kepala UPMR. SMR akan digunakan oleh Legal & Risk Management The Legal & Risk Management will use the SMR to Department untuk memantau dan mengevaluasi risiko monitor and evaluate work unit risks and as the basis unit kerja serta dijadikan dasar dalam pembuatan on which to prepare quarterly reports. Meanwhile, the laporan triwulanan. Informasi yang dihasilkan melalui Internal Audit Unit will use all the Information gathered SMR juga digunakan oleh Internal Audit dalam through SMR to assist in implementing the risk-based membantu pelaksanaan proses audit unit kerja work unit audit process (Risk Based Audit). berdasarkan risiko (Risk Based Audit). Pada tahun 2023, Perseroan juga mendapatkan In 2023, the Company was assessed by the Financial assessment dari Badan Pengawasan Keuangan dan and Development Supervisory Agency (BPKP) who Pembangunan (BPKP) yang mengkaji aspek ESG reviewed ESG aspects based on the annual and berdasarkan laporan tahunan dan keberlanjutan tahun sustainability reports for the 2022 financial year. The buku 2022. Penerapan aspek ESG yang dikaji meliputi reviewed implementation of the ESG aspects covered faktor lingkungan, sosial, tata kelola, dan finansial. environmental, social, governance and financial factors. Analisis materialitas atas isu-isu strategis menunjukkan Materiality analysis of strategic issues shows that it bahwa faktor pelaporan ESG di KSG dapat ditentukan was possible to determine ESG reporting factors at berdasarkan analisis manajemen yang berfokus pada KSG based on management analysis that focuses on faktor lingkungan. environmental factors. Standar assessment ini merujuk pada peraturan This assessment standard refers to BPKP head regulation kepala BPKP Nomor 1 tahun 2019 tentang standar kerja No.1 of 2019 concerning BPKP internal oversight on work pengawasan intern BPKP dan Standar Audit Intern standards and the Indonesian Government’s Internal Pemerintah Indonesia yang diterbitkan AAIPI Tahun Audit Standards issued by AAIPI in 2021, while the 2021, sedangkan metode assessment merujuk pada assessment method to Regulation of the Deputy Head Peraturan Deputi Kepala BPKP Bidang Akuntan Negara of BPKP for State Accountants No. 2 of 2023 concerning Nomor 2 Tahun 2023 tentang Pedoman Asesmen Assessment of Guidelines Environmental, Social, and Penerapan Faktor Environment, Social, and Governance Governance Factors at SOE. pada BUMN. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tata Kelola Keberlanjutan
Sustainabile Governance
HUBUNGAN DENGAN PEMANGKU RELATIONSHIP WITH STAKEHOLDERS
KEPENTINGAN [OJK E.4] [OJK E.4]
Keberlanjutan Perseroan baik dari segi bisnis dan The Company’s sustainability should not be detached
operasional saat ini tidak terlepas dari peran penting para the important roles of stakeholders in terms of both
pemangku kepentingan. Maka dari itu, Perseroan selalu business and operations. It has then become imperative
memastikan seluruh pemangku kepentingan, baik di for us to ensure that all stakeholders in the economic,
bidang ekonomi, sosial, dan lingkungan, mendapatkan social and environmental fields, gain sustainable benefits
manfaat berkelanjutan dari kegiatan operasional from our operations. We’ve also remained committed to
Perseroan. Perseroan juga berkomitmen selalu menjaga maintaining and establishing harmonious, synergistic
dan menjalin hubungan yang harmonis, sinergis dan and constructive relationships by listening to aspirations,
konstruktif dengan mendengarkan aspirasi, kebutuhan, needs, suggestions and criticism from stakeholders in
saran, dan kritik dari para pemangku kepentingan di all operational areas.
seluruh wilayah operasional.
Penilaian dan pengukuran keterlibatan pemangku The assessment and measurement of stakeholder
kepentingan dilihat dari aktivitas dan proses bisnis involvement are seen in the Company’s business
Perseroan. Perseroan melakukan identifikasi dan activities and processes. We have identified and mapped
mapping pemangku kepentingan yang memiliki stakeholders whose relationships to us and impacts are
hubungan dan dampak langsung dengan direct with due consideration on the strategic role of each
mempertimbangkan peran strategis setiap pemangku of them. Our next step has involved the engagement of
kepentingan. Berikutnya, Perseroan berusaha stakeholders through various approaches such as regular
melibatkan pemangku kepentingan melalui berbagai meetings, seminars, satisfaction surveys, and other
pendekatan seperti pertemuan berkala, seminar, survei programs that best suit the respective characteristics of
kepuasan, dan kegiatan-kegiatan lainnya yang sesuai the stakeholders.
dengan karakteristik pemangku kepentingan tersebut.
METODE PELIBATAN PEMANGKU KEPENTINGAN [OJK E.4][GRI 2-29]
Stakeholder Involvement Methods [OJK E.4][GRI 2-29]
Pemangku Kepentingan Metode Pendekatan Fokus Perhatian
Stakeholder Method of Approach Focus of Attention
Pemegang Saham · RUPS · Kinerja keuangan dan kinerja operasional
Investor · Rencana bisnis ke depan
GMS · Financial performance and operational
performance
· Future business plans
Karyawan · Pendidikan dan pelatihan · Pengembangan karier
· Penilaian kinerja · Fasilitas dan manfaat
· Employee engagement survey · Lingkungan kerja yang aman, nyaman,
· Program-program pelibatan karyawan dan kondusif
· Keselamatan dan kesehatan kerja
Employee · Education and training · Career development
· Performance assessment · Facilities and benefits
· Employee engagement survey · Safe, comfortable and engaging work
· Employee engagement programs environment
· Occupational Health and Safety
Pemerintah Pusat dan Pemerintah Daerah · Pertemuan rutin · Kontribusi terhadap pembangunan
· Laporan kinerja nasional dan daerah
Central and Regional Government · Regular Meeting · Contribution to national and regional
· Performance Report development
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Pemangku Kepentingan Metode Pendekatan Fokus Perhatian
Stakeholder Method of Approach Focus of Attention
Masyarakat dan Komunitas Lokal · Pertemuan rutin · Kontribusi terhadap pengembangan
· Kegiatan-kegiatan PUMK dan CSR/TJSL masyarakat dan pemberdayaan
komunitas
· Peningkatan kompetensi masyarakat
Public and Local Communities · Regular meetings · Contribution to community development
· PUMK and CSR/TJSL activities and community empowerment
· Increasing community competence
Mitra Bisnis · Proses tender · Transparansi tender
· Pertemuan berkala (bila dibutuhkan) · Pembayaran dan termin pembayaran
yang sesuai
Business Partner · Tender process · Tender transparency
· Regular meetings (if necessary) · Appropriate payments and payment
terms
TANTANGAN DALAM PENERAPAN CHALLENGES IN IMPLEMENTING
KEBERLANJUTAN [OJK E.5] SUSTAINABILITY [OJK E.5]
Dalam menerapkan keberlanjutan, Perseroan In applying sustainability, we encounter numerous
menemukan sejumlah tantangan. Pertama adalah challenges. The first is how we can integrate ESG aspects
pengintegrasian aspek ESG ke dalam lingkup Holding into the scope of Holding and Subholding at KSG.
dan Subholding di KSG. Integrasi aspek ESG menjadi Integrating ESG aspects becomes a challenge since it
sebuah tantangan karena melibatkan karyawan yang definitely requires employee engagement in Holding
ada di Holding dan Subholding, serta pemangku and Subholding as well as other stakeholders such as
kepentingan lainnya seperti mitra-mitra kerja. work partners.
Tantangan berikutnya adalah peraturan dan standar The next challenge is how we can fully comply with
mengenai ESG dari regulator yang harus dipatuhi dan while applying ESG regulations and standards issued by
dilaksanakan. Perseroan perlu memikirkan dana yang regulators. We need to really consider how much fund
harus dialokasikan untuk menerapkan aspek ESG the regulations and standards require us to allocate
sesuai dengan peraturan dan standar-standar tersebut. in the ESG aspects. The third challenge is how we can
Tantangan ketiga adalah komunikasi tentang manfaat effectively communicate the maximized benefits of ESG
ESG yang harus dimaksimalkan kepada semua aspek to all supporting aspects.
pendukung.
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Krakatau Steel dalam
Memberikan Manfaat
Ekonomi Berkelanjutan
Krakatau Steel in Providing Sustainable Economical Benefits
KSG berkomitmen untuk terus memberikan KSG is committed to continuing to provide
manfaat ekonomi secara berkelanjutan sustainable economic benefits to stakeholders.
kepada para pemangku kepentingan. Meski Even though the Company’s economic
kinerja ekonomi Perseroan pada tahun 2023 performance in 2023 declined due to the
mengalami penurunan karena terhentinya cessation of the Hot Strip Mill 1 (HSM#1) factory
pabrik Hot Strip Mill 1 (HSM#1) akibat kendala due to technical problems, the Company
teknis, tetapi Perseroan tetap berupaya continues to strive to ensure that the steel
Perseroan tetap memastikan pasokan baja masih dalam tahap supply remains at a safe stage, allowing the
berupaya aman sehingga Perseroan tetap berkontribusi Company to continue contributing to providing
memastikan dalam memberikan manfaat ekonomi sustainable economic benefits, particularly
pasokan baja berkelanjutan, khususnya terhadap industri to the iron industry and national steel.
masih dalam besi dan baja nasional.
tahap
aman sehingga STRATEGI DAN INISIATIF STRATEGIES AND INITIATIVES
Perseroan tetap Terhentinya sebagian kegiatan operasional Some of the Company’s operational activities
berkontribusi Perseroan akibat keadaan kahar pada pabrik have been halted due to force majeure at the
dalam HSM#1, Perseroan berupaya semaksimal HSM#1 factory, requiring the Company to make
memberikan mungkin untuk tetap bertahan hingga pabrik every effort to survive until the factory can
manfaat tersebut dapat kembali beroperasi secara resume normal and commercial operations.
ekonomi normal dan komersial. Beberapa upaya strategi Several strategic efforts and initiatives were
berkelanjutan. dan inisiatif dilakukan, antara lain: carried out, including:
1. Melakukan bisnis impor hot rolled coil 1. Conducting business of importing hot
The Company (HRC) yang diproses menjadi plate dalam rolled coil (HRC), which is processed into
continues to rangka memenuhi pasar domestik selama plates to meet the domestic market during
strive to ensure masa perbaikan mesin HSM#1 the HSM#1 machine repair period.
that the steel 2. Memaksimalkan penjualan atas persediaan 2. Maximize the sale of HRC’s finished and
supply remains barang jadi dan barang setengah jadi HRC semi-finished goods inventory.
at a safe stage, 3. Berupaya melakukan bisnis tolling dengan 3. Strive to conduct a tolling business with
allowing the para mitra bisnis untuk mengkonversi slab business partners to convert slabs into HRC
Company menjadi HRC selama pabrik HSM#1 dalam while the HSM#1 factory is being repaired.
to continue perbaikan. 4. Collecting receivables intensively
contributing to 4. Melakukan penagihan terhadap piutang 5. Collecting trade receivables and factory
providing secara intensif rental fees from PT Krakatau Baja Industri.
sustainable 5. Melakukan penagihan atas piutang usaha 6. Strive to postpone payment of obligations
economic dan memungut biaya sewa pabrik dari PT to suppliers (both slab and non-slab).
benefits. Krakatau Baja Industri
6. Mengusahakan penundaan pembayaran
kewajiban kepada para pemasok (slab dan
non-slab)
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7. Mengajukan permohonan persetujuan Standstill 7. Submit a request for Standstill approval to creditors
kepada para Kreditur untuk menunda pembayaran to postpone principal and interest payments for
pokok dan bunga pinjaman loans.
8. Penarikan dividen dari anak perusahaan 8. Withdrawing dividends from subsidiaries.
9. Melakukan penjualan by product, Plate, dan GMF- 9. Selling bi-products, plates, and GMF-HRC.
HRC
KINERJA EKONOMI [GRI 201-1] ECONOMIC PERFORMANCE [GRI 201-1]
Kinerja Perseroan pada tahun 2023 mengalami The Company’s performance in 2023 decreased from
penurunan dari tahun 2022, di mana penurunan kinerja 2022, owing to the impact of an force majeure at the Hot
tersebut sebagai dampak dari kejadian kahar di pabrik Strip Mill #1 (HSM#1) factory in May 2023, which resulted
Hot Strip Mill #1 (HSM#1) pada bulan Mei 2023 yang in the cessation of operational activities at the HSM#1
mengakibatkan terhentinya kegiatan operasional factory. The closure of the HSM#1 factory has a significant
pabrik HSM#1. Berhentinya pabrik HSM#1 berdampak impact on the Company’s performance in 2023 when
sangat signifikan terhadap kinerja Perseroan pada compared to 2022, as reflected by a production volume
tahun 2023 jika dibandingkan dengan tahun 2022, hal of 0.83 million ton, an income of USD1,453.97 million,
ini terefleksi dalam volume produksi mencapai 0,83 a 35.05% decrease, and a loss for the year of USD131.65
juta ton, pendapatan senilai USD1.453,97 juta menurun million, decreased from 2022 which recorded a Profit for
35,05% serta rugi tahun berjalan sebesar USD131,65 juta the Year of USD22.64 million..
menurun dari tahun 2022 yang mencatatkan Laba
Tahun Berjalan sebesar USD22,64 juta.
Satuan
Deskripsi 2023 2022 Description
Unit
Jumlah Karyawan Orang 1.343 2.300 Number of Employees
People
Pendapatan Usaha US$ ribu 1.453.968 2.238.533 Revenue
US$ thousand
Laba Periode Berjalan US$ ribu (131.653) 22.644 Profit for the Year
US$ thousand
Produksi Baja Ton 834.368 1.880.560 Steel Production
Liabilitas US$ ribu 2.352.388 2.609.848 Liabilities
US$ thousand
Ekuitas US$ ribu 496.801 552.586 Equity
US$ thousand
Aset US$ ribu 2.849.189 3.162.434 Asset
US$ thousand
Produk Hilirisasi Produk 3 3 Downstream Products
Product
PERBANDINGAN ANTARA PROYEKSI DAN REALISASI TAHUN 2023 [OJK F.2]
Comparison between Projections and Realization in 2023 [OJK F.2]
2023 2022 2021
Uraian Realisasi Realisasi Uraian
Target Target Target Realization
Realization Realization
Volume Produksi (Ton) 959.665 834.368 2.071.009 1.880.560 1.893.130 1.968.221 Production Volume (Ton)
Pendapatan Usaha (USD 1.624.857 1.453.968 2.558.095 2.238.533 2.030.483 2.116.752 Revenue (USD Thousand)
Ribu)
Laba/Rugi Tahun Berjalan (7.907) (131.653) 72.760 22.644 59.902 43.742 Profit/Loss for the Year
(USD Ribu) (USD Thousand)
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Krakatau Steel dalam Memberikan Manfaat Ekonomi Berkelanjutan
Krakatau Steel In Providing Sustainable Economical Benefits
PROPORSI PEMBELIAN KEPADA PROPORTION OF PURCHASES TO
PEMASOK SUPPLIERS
KSG berupaya menjaga seluruh rantai pasokan untuk KSG strives to maintain the entire supply chain in
memberikan produk dan pelayanan terbaik bagi seluruh order to provide the best products and services
pelanggan. Perseroan meyakini bahwa pengelolaan possible to all customers. The Company believes
rantai pasokan merupakan faktor penting dalam that supply chain management is critical to the
kelancaran kegiatan usaha produksi. Oleh karena itu, smooth operation of production business activities.
Perseroan berupaya mencari dan bekerja sama dengan Therefore, the Company strives to find and
mitra-mitra pemasok yang telah diseleksi dengan collaborate with supplier partners who have been
standar dan kriteria yang ditetapkan. selected based on established standards and criteria.
Perseroan juga menerapkan praktik proses pengadaan The Company also implements transparent and
yang transparan dan berintegritas, sehingga diharapkan integrity-based procurement practices in the hopes
bisa mendorong seluruh mitranya untuk berperilaku etis of encouraging all of its partners to behave ethically
dan berkelanjutan. Perseroan juga telah menetapkan and sustainably. The Company has also established
kriteria lingkungan terhadap pemasok-pemasok baru environmental criteria for new suppliers during
dalam proses seleksi. Tujuannya agar para pemasok the selection process. Suppliers are encouraged to
turut serta dalam praktik manufaktur yang bertanggung participate in environmentally and socially responsible
jawab terhadap aspek lingkungan dan sosial. manufacturing practices.
Selain itu, Perseroan juga berupaya menggunakan In addition, the Company also seeks to use local suppliers
pemasok lokal sebagai bentuk kontribusi dalam as a way to contribute to creating an indirect economic
menciptakan dampak ekonomi tidak langsung bagi impact on society, one of which is employment. In 2023,
masyarakat, salah satunya melalui penyerapan tenaga there were 136 local supplier partners, representing 40%
kerja. Pada tahun 2023, terdapat 136 mitra pemasok of total suppliers.
lokal atau 40% dari total pemasok.
Keterangan 2023 2022 Description
Total Mitra Kerja/Pemasok 340 562 Total Work Partners/Suppliers
Total Mitra Kerja/Pemasok Lokal 136 191 Total Local Work Partners/Suppliers
Nilai Kontrak Mitra Kerja/Pemasok Local
Contract Value Local work partners/suppliers
Rp 5,10 miliar/billion Rp 8,77 miliar/billion
Total nilai kontrak yang diberikan kepada Total nilai kontrak yang diberikan kepada
pemasok lokal pada 2023 seluruh pemasok pada 2023
Total value of contracts awarded to local suppliers in 2023 Total contract value awarded to all suppliers in 2023
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INISIATIF MITIGASI PERUBAHAN IKLIM CLIMATE CHANGE MITIGATION
INITIATIVE
Perubahan iklim menjadi masalah bersama seluruh Climate change is a global problem that requires the
negara di dunia sehingga diperlukan solusi dan inisiatif immediate implementation of solutions and initiatives.
yang harus dilaksanakan dengan segera. Pemerintah The Indonesian government also responded to the
Indonesia turut merespon ancaman perubahan iklim threat of climate change by participating in a variety
dengan berkontribusi dalam rangkaian kegiatan of activities at the Conference of the Parties (COP) of
Conference Of The Parties (COP) United Nations the United Nations Framework Convention on Climate
Framework Convention On Climate Change (UNFCCC) Change (UNFCCC), which was established in 1992.
yang dibentuk sejak tahun 1992. Indonesia kemudian Indonesia then took the initiative to increase its carbon
berinisiatif meningkatkan target pengurangan emisi emission reduction target from 29% to 32% by 2030.
karbon dari 29% menjadi 32% pada 2030. Komitmen This commitment represents the most recent provision
ini menjadi ketetapan terbaru Enhanced-Nationally for Indonesia’s Enhanced Nationally Determined
Determined Contribution (E-NDC) Indonesai di COP 28 Contribution (E-NDC) at COP 28 in Dubai in 2023.
Dubai tahun 2023.
Sebagai bentuk kontribusi dalam mendukung As a form of contribution in supporting the Government’s
komitmen Pemerintah tersebut, KSG telah menerapkan commitment, KSG has implemented various policies,
berbagai kebijakan seperti membuat peta jalan such as creating a decarbonization road map in 2060,
dekarbonisasi tahun 2060, menargetkan pengurangan targeting a 33% reduction in carbon emissions by
emisi karbon 33% pada 2030, penggunaan energi 2030, using renewable energy, increasing equipment
baru terbarukan, peningkatan efisiensi peralatan efficiency in production facilities, using environmentally
di fasilitas produksi, penggunaan material ramah friendly materials, and implementing quick win activities
lingkungan, hingga menerapkan quick win activities to reduce short-term emissions, such as building an EV
untuk mengurangi emisi jangka pendek seperti Ecosystem and environmentally friendly work behavior,
pembangunan EV Ecosystem dan perilaku kerja ramah or Go-Green Behaviour. From a social standpoint, KSG
lingkungan atau Go-Green Behavior. Dari sisi sosial, took the initiative to provide clean water assistance at
KSG juga berinisiatif memberikan bantuan air bersih several locations in the cities of Serang and Pandeglang,
di beberapa titik wilayah Kota Serang dan Pandeglang which were affected by drought and had caused
yang dilanda kekeringan sehingga masyarakat kesulitan difficulty for people to access clean water supplies.
mendapatkan pasokan air bersih.
Adapun penjelasan lebih detail mengenai sejumlah The chapter “Krakatau Steel in Preserving the
inisiatif KSG dalam memitigasi perubahan iklim dapat Environment” provides a more detailed explanation
dilihat di bab “Krakatau Steel dalam Melestarikan of several KSG initiatives aimed at mitigating climate
Lingkungan”. change.
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Krakatau Steel dalam
Melestarikan Lingkungan
Krakatau Steel in Preserving The Environment
KRAKATAU STEEL DALAM KRAKATAU STEEL IN PRESERVING
MELESTARIKAN LINGKUNGAN THE ENVIRONMENT
Sebagai perusahaan pionir yang bergerak KSG, as a pioneering company in the national
dalam bidang industri baja nasional, KSG steel industry, is well aware that its business
menyadari sepenuhnya bahwa aktivitas bisnis activities are closely related to the processing
Perseroan tak jauh dari mengolah sumber of natural resources. Therefore, KSG strives to
KSG daya alam. Oleh karena itu, KSG berupaya run environmentally friendly operations that
berkomitmen untuk menjalankan operasional yang ramah manage resources effectively and efficiently.
untuk lingkungan dengan mengelola sumber daya
mengurangi yang efektif dan efisien.
emisi karbon
1,2% melalui
penggunaan Pada tahun 2023, KSG berkomitmen untuk By 2023, KSG is committed to reducing carbon
energi baru mengurangi emisi karbon 1,2% melalui emissions by 1.2% through the use of renewable
terbarukan dan penggunaan energi baru terbarukan berupa energy in the form of Solar Power Plants
peningkatan Pembangkit Listrik Tenaga Surya (PLTS) dan (PLTS) and increased equipment efficiency in
efisiensi
peningkatan efisiensi peralatan di fasilitas production facilities. This goal is stated in the
peralatan.
produksi. Target ini tercantum dalam key Company’s key performance indicators and is
KSG is performance indicator Perseroan dan regularly reported to the Ministry of SOE.
committed to dilaporkan secara rutin kepada Kementerian
reducing carbon BUMN.
emissions by
1.2% through the
use of Sejalan dengan peta jalan dekarbonisasi KSG In line with KSG’s decarbonization roadmap,
renewable menuju net zero emission tahun 2060, KSG which aims to achieve net zero emissions by
energy and juga berinisiatif melakukan quick win activities 2060, the Company has also taken the initiative
increased dalam rangka mengurangi emisi jangka to carry out quick-win activities to reduce short-
equipment
pendek. Quick wins activities ini meliputi term emissions. These quick wins activities
efficiency.
program konservasi energi, pembangunan EV include energy conservation programs,
Ecosystem, hingga penerapan perilaku kerja building an EV ecosystem, and implementing
ramah lingkungan Go-Green Behavior seperti: Go-Green Behavior, such as: [OJK F.1]
[OJK F.1]
• Membuang sampah pada tempatnya • Dispose of trash in the right place.
• Pemilahan sampah (organik, anorganik, • Waste sorting (organic, inorganic, and B3)
dan B3) • Use reusable bags, tumblers, and food
• Meminimalkan penggunaan plastik containers to reduce the amount of plastic
dengan penggunaan reusable bag, used.
penggunaan tumbler, dan reusable food • Use environmentally friendly
container transportation (emissions-tested vehicles,
• Penggunaan transportasi ramah hybrid vehicles, electric vehicles, and
lingkungan (kendaraan lolos uji emisi, bicycles).
kendaraan hybrid, kendaraan listrik, dan • Implementation of healthy living
sepeda) behaviors (eating healthy and nutritious
• Penerapan perilaku hidup sehat (makan foods as well as exercising regularly).
makanan sehat dan bergizi serta olahraga
secara teratur)
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Matikan & cabut Bijak dalam Gunakan transportasi Kurangi pengggunaan
peralatan listrik saat menggunakan air lebih ramah tempat minum dan
sudah tidak digunakan (tidak boros/gunakan lingkungan makan sekali pakai
(PC, AC, lampu, charger HP seperlunya) (kendaraan lolos uji emisi, (air minum kemasan
& Laptop, dispenser, dll.) kendaraan hybrid, plastik,
Be wise in using water kendaraan listrik, bungkus makan dari kertas
Turn off & plug in (not wasteful / use as sepeda kayuh) dan plastik)
electrical appliances needed)
when not in use Use more Reduce the use of
(PCs, air conditioners, environmentally disposable drinking
lights, cell phone & laptop friendly transportation and eating utensils
chargers, dispensers, etc.) (vehicles passing emission (plastic bottled water, paper
tests, hybrid vehicles, and plastic food wrappers).
electric vehicles, bicycle)
Green Behaviour
Gunakan tempat Gunakan tas/kantong Buang sampah pada Perilaku hidup sehat
minum dan makan berbahan ramah tempatnya sesuai jenis (makan makanan sehat dan
sampah bergizi, olahraga teratur,
yang dapat digunakan lingkungan
(organik, anorganik, dan menjaga mental health,
berulang kali (tas berbahan kain)
lainnya) dankurangi bergadang)
tumbler dan box makanan
Use environmentally
Dispose of garbage in Healthy living behavior
Use reusable tumblers friendly bags/bags
(cloth bags)
its place according to (eat healthy and nutritious
and food storage boxes the type food, exercise regularly,
for drinking and eating. of waste (organic, maintain mental health,
inorganic, etc.) and reduce staying up late)
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Krakatau Steel dalam Melestarikan Lingkungan
Krakatau Steel in Preserving The Environment
Peta Jalan Dekarbonisasi Menuju Karbon Netral 2060
Decarbonization Roadmap towards Carbon Neutral 2060
KSG memiliki program menuju Karbon Netral tahun 2060 dengan mendorong
Go-Green Behaviour, Konservasi Energi & Penerapan Teknologi berbasis Hydrogen
KSG has a program towards Net Zero Emission in 2060 by encouraging Go-Green Behaviour,
Energy Conservation & Application of Hydrogen-based Technology.
Program KS Menuju Karbon Netral Capaian dan Strategi KS menuju Industri Hijau
KS Program towards Carbon Neutral Achievement of KS strategy toward Green industry
KS dan afiliasi memiliki program untuk
mengurangi emisi CO2 sebesar 33% di tahun Penurunan 1.30% 2.91%
2030 dan mencapai karbon netral pada tahun Emisi atas
2060 dengan penerapan Teknologi berbasis Inisiasi
Hidrogen di fasilitas pembuatan besi dan baja. 2022 & 2023
KS and affiliate has a program to reduce CO2
emission by 33% in 2030 and achieve carbon BaU BaU
Emission
neutral by 2060 by implementing Hydrogen- Reduction
based Technology in iron and steel making
on Initiation
facilities.
2022 & 2023
2014-2019 2022 2014-2019 Sept 23
2023 - 2040 2019 - 2022
Green Behaviour Program & Achievement Konservasi Energi
Konservasi energi, ekosistem kendaraan Program & Achievement Konservasi Energi
listrik, energi terbarukan, program ekonomi
sirkular & menerapkan perilaku "Go-Green" 27% 61% Penurunan Emisi/tahun
dan penelitian terkait reduksi berbasis Atap Transparan Konversi Lampu LED emission reduction /year
~8.3
hidrogen. Transparent roof Led Light Conversion
Energy conservation, electric vehicle
ecosystem, renewable energy, circular 21% 49% ktCO2
economy programs & implementing "Go- COG di RHF 1 HSM Kompresor udara BFC
Green" behaviour and research related to COG at RHF 1 HSM BFC air compressor
Saving/tahun
hydrogen-based reduction. Saving/tahun
31% 49%
2023 - 2040
PLTS Atap gd. Teknologi
Rooftop Solar PV
Kompresor udara BFC
BFC air compressor
IDR ~67M
Technology gd
Elektrifikasi, CCUS & Hidrogenisasi
EV Ecosystem, Injeksi Gas Alam dan 2023 - 2025
gas H2, di BF & CCUS, H2-Hub di KIK &
reduksi berbasis hidrogen untuk untuk Next Step Program untuk Green Industry
mendukung cluster Baja 10 MTPA dan Next Step Program untuk Green Industry
kajian internal terkait H2, steel plant. • Sertifikasi Sistem Manajemen Energi (SME) ISO 50001
EV Ecosystem, Natural Gas Injection and • Penyusunan ESG report
H2 gas, at BF & CCUS, H2-Hub at KIK & • Pengembangan SPKLI / Battery Charging Station
hydrogen based reduction to support 10 • Penanaman pohon di Kawasan KS Group
MTPA Steel cluster and internal studies • Pemanfaatan peralatan Idle untuk optimalisasi di
related to H2, steel plant. PTKBI
• untilisasi air kondensat AC dan pembuatan
2040 - 2060 penampungan air hujan
New green field H, Steel Plant • ISO 50001 Energy Management System (EMS)
Membangun pabrik baru dengan konsep Certification
"Green Steel" dengan menggunakan • ESG report preparation
teknologi terbaru dan ramah lingkungan • Development of SPKLI / Battery Charging Station
secara bertahap. • Tree Planting in KS Group Area
Building a new plant with the concept of • Utilisation of Idle equipment for optimisation at PTKBI
"Green Steel" using the latest technology • Utilisation of AC condensate water and rainwater
and environmentally friendly in stages. harvesting
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Krakatau Steel dalam Melestarikan Lingkungan
Krakatau Steel in Preserving The Environment
KOMITMEN PENERAPAN SISTEM COMMITMENT TO IMPLEMENTING
MANAJEMEN LINGKUNGAN [GRI 3-3] THE ENVIRONMENTAL MANAGEMENT
SYSTEM [GRI 3-3]
Berbagai upaya dilakukan KSG untuk menjaga kelestarian KSG has made numerous efforts to protect the
lingkungan guna mewujudkan Tujuan Pembangunan environment in order to meet the Sustainable
Berkelanjutan. Upaya ini diterapkan berdasarkan Sistem Development Goals. This effort is based on the ISO
Manajemen Lingkungan ISO 14001:2015, yang sudah 14001:2015 Environmental Management System,
dijalankan oleh kami sejak tahun 1997. Di mana sistem which we have employed since 1997. An independent
penerapan manajemen selalu diaudit secara rutin dan certification body audits the management
berkala oleh Badan Sertifikasi yang Independen. Selain implementation system on a regular and periodic basis.
itu, Perseroan juga menerapkan Sistem Manajemen In addition, the Company implements the SNI ISO/IEC
Laboratorium Lingkungan SNI ISO/IEC 17025:2008 yang 17025:2008 Environmental Laboratory Management
bertujuan untuk mengukur pelaksanaan pengelolaan System, which is designed to assess environmental
lingkungan. management implementation.
Perseroan juga berpedoman pada Kebijakan The Company is also guided by the second point of
Sistem Manajemen Krakatau Steel (SMKS) poin the Krakatau Steel Management System (SMKS) Policy,
kedua yang berbunyi “Melaksanakan Perlindungan which reads, “Implementing Environmental Protection,
Lingkungan, Keselamatan dan Kesehatan Kerja, Occupational Safety and Health, Efficiency, and
Efisiensi dan Konservasi Sumber Daya Alam dengan Conservation of Natural Resources by implementing
cara menerapkan Siatem Manajemen Lingkungan, an Environmental Management System, Occupational
Kesehatan dan Keselamatan Kerja yang memenuhi Health and Safety that complies with the applicable
Peraturan Perundang-undangan yang berlaku untuk laws and regulations to prevent pollution and negative
mencegah pencemaran dan dampak negatif terhadap impacts on the environment and create a healthy and
lingkungan serta menciptakan lingkungan kerja yang safe work environment.” This point represents KSG’s
sehat dan aman”. Poin tersebut menjadi komitmen bagi commitment to maintaining environmental balance
KSG dalam menjaga keseimbangan dan kelestarian and sustainability.
lingkungan hidup.
Pada pelaksanaannya, Direktorat Produksi bertanggung In practice, the Production Directorate is in charge of
jawab terhadap kinerja pengelolaan lingkungan, environmental management performance, specifically
khususnya HSE Department Dinas Environmental the HSE Department and Environmental Control
Control. Dinas Environmental Control melakukan Service. The Environmental Control Service manages
pengelolaan lingkungan baik terhadap pengendalian environmental issues such as water pollution, air
pencemaran air, pengendalian pencemaran udara, pollution, and hazardous and toxic waste. Furthermore,
dan pengelolaan limbah bahan berbahaya dan the Director and Commissioner signed the Krakatau
beracun. Selanjutnya, kebijakan sistem manajemen Steel management system policy to continue managing
Krakatau Steel ini ditandatangani oleh Direktur dan and protecting the environment. Environmental
Komisaris untuk senantiasa melakukan pengelolaan technical operations also include Unit Work Targets (SKU)
dan pelestarian lingkungan. Dalam operasional teknis established by the HSE Department for environmental
lingkungan, juga terdapat Sasaran Kerja Unit (SKU) management.
Department HSE yang ditetapkan dalam melakukan
pengelolaan lingkungan.
PENGGUNAAN MATERIAL RAMAH USE OF ENVIRONMENTALLY FRIENDLY
LINGKUNGAN [OJK F.5][GRI 301-1][GRI 301-2] MATERIALS [OJK F.5] [GRI 301-1] [GRI 301-2]
KSG berupaya menggunakan material secara efisien KSG strives to use materials efficiently throughout
dalam proses produksi. Perseroan memperhatikan the manufacturing process. The Company follows
peraturan dan ketentuan yang telah ditetapkan, established rules and regulations, such as using
seperti penggunaan material yang mudah terurai, easily decomposable materials or materials free of
ataupun material yang bebas dari kandungan dan environmentally harmful ingredients and products.
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397 produk berbahaya bagi lingkungan. Perseroan juga The company also strives to use recyclable materials to berupaya menggunakan material yang dapat didaur increase production efficiency and reduce waste. ulang sehingga tercipta efisiensi proses produksi dan mengurangi limbah. Pada tahun 2023, KSG melalui Departemen R&D telah In 2023, KSG’s R&D Department reverse engineered melakukan reverse engineering pembuatan pelat the production of coke breaker support plates for the support pemecah coke pada queench box di pabrik queen box at the coke oven plant, which must be able coke oven plant yang harus mampu menahan beban to withstand thermal loads and wear at temperatures thermal dan keausan pada temperatur tinggi di atas above 1,100°C degrees Celsius. The materials used in this 1.100ºC. Bahan yang digunakan pada proses reverse reverse engineering process are recyclable, including engineering ini terdiri dari material yang dapat didaur 2,300 kg of household scrap. ulang seperti home scrap sebanyak 2.300 kg. Pembuatan pelat support ini dilakukan dengan cara This support plate was cast in the KSG workshop with a pengecoran di workshop KSG, dengan target komposisi target chemical composition of gray cast iron (2.5%-4% kimia berupa gray cast iron (2.5%-4% Carbon). Inovasi carbon). This plate reverse engineering innovation can reverse engineering plat ini dapat mendukung assist the Company in maintaining its independence by kemandirian perusahaan dalam penyediaan suku providing support plate spare parts that would otherwise cadang pelat support yang proses pengadaan/ take a long time to procure/purchase. pembeliannya memerlukan waktu yang cukup lama. Selain inovasi reverse engineering tersebut, KSG Aside from this reverse engineering innovation, KSG has sebelumnya telah menggunakan material daur ulang previously used recycled material in the form of scrap to berupa scrap untuk meningkatkan kandungan besi boost iron content in steel production. In addition, the dalam pembuatan baja. Selain itu di pabrik Cold Rolling Cold Rolling Mil factory, which has an Acid Regeneration Mil yang terdapat fasilitas Acid Regeneration Plant Plant facility, processes WPL waste into HCL. Afterwards, menggunakan limbah WPL yang diolah menjadi HCL. KSG processed Waste Pickle Liquor waste into the Acid Kemudian KSG juga telah mengolah limbah Waste Regeneration Plant to produce HCL. Pickle Liquor ke dalam Acid Regeneration Plant untuk menjadi HCL. Komitmen Perseroan untuk mewujudkan lingkungan The Company’s commitment to creating a quality living hidup yang berkualitas, tidak hanya diterapkan pada environment extends beyond the factory and into the area pabrik saja, tetapi juga di area perkantoran. office areas. Consistently, year after year, the Company Secara konsisten dari tahun ke tahun, Perseroan takes the initiative to implement a paperless office berinisiatif menerapkan kebijakan paperless office policy to reduce paper use. Therefore, the Company untuk mengurangi penggunaan kertas. Oleh karena employs an Integrated Archives Management System itu, Perseroan menggunakan Sistem Manajemen Arsip (SMART), an online archive system for internal and Terpadu (SMART), yaitu sistem arsip berbasis online external correspondence, including the creation of untuk keperluan surat menyurat internal maupun official memos and circulars, as well as the archiving of eksternal, pembuatan memo dinas, edaran, dan external incoming letters. SMART has proven that paper mengarsipkan surat masuk eksternal. Melalui SMART, use within the Company can be reduced every year. terbukti penggunaan kertas di lingkungan Perseroan dapat berkurang setiap tahunnya. PENGELOLAAN ENERGI DAN ENERGY MANAGEMENT AND EMISSIONS PENGURANGAN EMISI REDUCTION Pengelolaan energi yang efektif dan efisien dapat Effective and efficient energy management can help membantu mengurangi emisi karbon yang dihasilkan. reduce the associated carbon emissions. Therefore, Oleh karena itu, KSG menjadikan aspek energi dan KSG prioritizes energy and emissions in its operations, emisi sebagai aspek yang material dalam menjalankan particularly in production facilities. KSG aims to reduce operasional terutama pada fasilitas produksi. Target KSG carbon emissions by 1.2% through energy efficiency adalah mengurangi emisi karbon 1,2% melalui efisiensi and the transition to using renewable energy sources. dan konvervasi energi hingga penggunaan energi baru terbarukan. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Krakatau Steel dalam Melestarikan Lingkungan
Krakatau Steel in Preserving The Environment
Perseroan telah menerapkan prinsip-prinsip dari The Company has implemented the principles of the
Sistem Manajemen Energi ISO 50001 di mana dalam ISO 50001 Energy Management System, which involves
standar tersebut dilakukan penghematan energi secara continuous energy savings. Aside from that, KSG has an
berkesinambungan. Di samping itu, KSG juga memiliki efficiency and improvement forum that employs the
wadah efisiensi dan improvement yang mengadopsi PDCA cycle, known as the Innovation Olympics.
siklus PDCA yaitu Innovation Olympic.
Berbagai upaya dan inisiatif yang berkelanjutan The Company has implemented a number of sustainable
telah dilakukan Perseroan agar pengelolaan dan efforts and initiatives to ensure that energy management
penghematan energi dapat berjalan optimal. Seperti and savings run optimally. As stated in Government
yang tertuang dalam Peraturan Pemerintah No. 70 Regulation No. 70 of 2009 on Energy Conservation and
tahun 2009 tentang Konservasi Energi dan Peraturan Minister of Energy and Mineral Resources Regulation
Menteri ESDM No. 14 tahun 2012 tentang Manajemen No. 14 of 2012 on Energy Management. To support this
Energi. Untuk mendukung komitmen tersebut, commitment, the Company employs Energy Managers
Perseroan memiliki Manajer Energi dan Auditor Energi and Energy Auditors certified to the Indonesian National
tersertifikasi Standar Kompetensi Kerja Nasional Work Competency Standards (SKKNI) to achieve the
Indonesia (SKKNI) untuk mencapai beberapa tujuan following goals:
berikut:
· Mengetahui tingkat konsumsi energi · Know the level of energy consumption.
· Mengetahui potensi penghematan energi · Know the potential for energy savings.
· Mengidentifikasi peluang-peluang penghematan · Identify potential savings opportunities.
yang dapat dilakukan · Look for ways to increase employee awareness
· Mencari cara untuk meningkatkan kesadaran about energy savings.
karyawan dalam penghematan energi
Sejauh ini, pelaksanaan manajemen energi yang The Company’s energy management implementation
telah dilakukan Perseroan mencakup kegiatan thus far has included measuring, recording, monitoring,
pengukuran, pencatatan, pemantauan, dan tindak and following up on regular energy use savings. Various
lanjut penghematan penggunaan energi secara energy conservation initiatives and programs are
berkala. Berbagai inisiatif dan program konservasi implemented in all units using energy-saving processes
energi dilaksanakan di seluruh unit penggunaan or equipment, modernizing equipment, and utilizing
proses atau peralatan hemat energi, modernisasi alat renewable energy, such as: [OJK F.7] [OJK F.12]
dan pemanfaatan energi terbarukan, di antaranya:
[OJK F.7][OJK F.12]
• Penggunaan lampu LED sebagai upaya • Using LED lights as an energy-saving effort in
penghematan energi pada area pencahayaan indoor and outdoor lighting areas of the factory
indoor & outdoor di lingkungan pabrik dengan environment, with electricity savings of 61%.
penghematan listrik sebesar 61% • Use of ex-DRP and ex-WTP2 SSP air compressors
• Penggunaan air compressor ex-DRP dan ex-WTP2 at BFC with an efficiency of 49% of the current
SSP di BFC dengan efisiensi sebesar 49% dari electricity compressor usage.
penggunaan listrik eksisting compressor • Installation of automatic light timers in the
• Pemasangan timer lampu otomatis di area basement area of the Coke Oven Plant (COP). The
rubanah Coke Oven Plant (COP). Departemen COP COP Department pioneered by installing a timer
melakukan inovasi dengan melakukan pemasangan in the basement of the battery operation area. This
timer pada rubanah area battery operation. innovation reduces the use of lights from previously
Inovasi ini mengurangi penggunaan lampu dari operating 24 hours to only 2 hours/shift group,
sebelumnya beroperasi 24 jam menjadi hanya 2 saving a total of 66% of lighting electrical energy.
jam/shift group, dengan total penghematan energi
listrik pencahayaan sebesar 66%
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KSG juga berupaya untuk mengembangkan KSG is also working on developing a Floating Solar Power
Pembangkit Listrik Tenaga Surya (PLTS) Terapung yang Plant (PLTS) that will use the PT KTI reservoir area and
memanfaatkan area reservoir PT KTI dengan rencana have a planned capacity of 39 MW, reducing the use of
kapasitas sebesar 39 MW yang akan mengurangi fossil fuels and significantly lowering carbon emissions.
penggunaan bahan bakar fosil dan berkontribusi besar Rooftop PLTS has also been used in Technology Buildings
pada pengurangan emisi karbon yang dihasilkan. PLTS totaling 103,740 WP since 2023, with an average electrical
Atap juga digunakan di Gedung Teknologi sebesar efficiency of 59% per year and a COP of 240 WP, saving
103.740 WP sejak 2023 dengan rata-rata efisiensi listrik 283.39 kWh of energy annually. A transparent roof has
sebesar 59% dalam setahun, serta di COP sebesar also been used as a source of warehouse lighting, with
240 WP yang dapat menghemat energi 283,39 kWh the advantage of transmitting 2%-100% of the intensity
per tahun. Penggunaan atap transparan juga telah of sunlight, saving electricity by 27% from previous
dilakukan sebagai sumber pencahayaan warehouse energy consumption. [OJK F.7][OJK F.12]
yang memiliki keunggulan untuk mentransmisi 2%-100%
intensitas cahaya matahari sehingga dapat menghemat
listrik sebesar 27% dari pemakaian energi sebelumnya.
[OJK F.7][OJK F.12]
KSG Bangun PLTS Terapung di Waduk Krenceng
KSG Builds Floating PLTS in The Krenceng Reservoir
KSG melalui anak usaha PT Krakatau Tirta Industri KSG's subsidiary, PT Krakatau Tirta Industri (PT KTI),
(PT KTI) akan membangun Pembangkit Listrik will collaborate with PT Akuo Energy Indonesia
Tenaga Surya (PLTS) Terapung bekerja sama dengan to build a Floating Solar Power Plant (PLTS)
PT Akuo Energy Indonesia dengan perkiraan biaya with an estimated investment of USD14 million.
investasi sebesar USD14 juta. Inisiatif strategis This strategic initiative is expected to generate
ini diharapkan dapat menyediakan energi baru renewable energy that is environmentally friendly.
terbarukan yang ramah terhadap lingkungan. [OJK F.3]
[OJK F.3]
Kapasitas yang akan In its initial stage,
dihasilkan PLTS Floating PLTS will
Terapung pada produce 16 MW of
tahap awal adalah capacity, saving Rp
16 MW dengan nilai 7.8 billion per year
penghematan biaya on electricity costs.
listrik mencapai This project aims to
Rp7,8 miliar per increase capacity to
tahun. Proyek 40 MW. The Floating
ini kemudian PLTS project was
d i t a r g e t k a n built using the
m e n a m b a h surface area of
kapasitas menjadi the PT KTI water
40 MW. Proyek storage reservoir
PLTS Terapung ini in Krenceng
dibangun dengan Reservoir, Cilegon,
memanfaatkan area Banten. Through
permukaan waduk this collaboration,
penampungan the company
air PT KTI di hopes to support
Waduk Krenceng, the government's
Cilegon, Banten. Melalui kerja sama ini, Perseroan program to achieve a national energy mix.
berharap dapat mendukung program pemerintah
mewujudkan bauran energi nasional.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Krakatau Steel dalam Melestarikan Lingkungan
Krakatau Steel in Preserving The Environment
Selain itu, komitmen Perseroan terhadap lingkungan In addition, the Company’s commitment to the
juga diwujudkan dalam rencana pembangunan environment is reflected in its plans to transform Krakatau
Krakatau Urban Valley menjadi smart city berkonsep Urban Valley into a smart city with a green industry and
green industry dan green infrastructure. Krakatau green infrastructure concept. Krakatau Urban Valley
Urban Valley akan mengimplementasikan penggunaan will implement green energy initiatives, including the
green energy salah satunya dengan pengembangan EV development of an EV Ecosystem. [OJK F.7] [OJK F.12]
Ecosystem. [OJK F.7][OJK F.12]
Melalui upaya-upaya efisiensi tersebut, tercatat pada Through these efficiency efforts, it was recorded that
tahun 2023, pemakaian energi listrik mengalami in 2023, electrical energy consumption decreased by
penurunan sebesar 185.904.446 kWh atau sebesar 185,904,446 kWh, or 45.06%, from the previous year.
45,06% dari tahun sebelumnya. Penggunaan natural gas Natural gas consumption decreased by 1,907,744 MMBTU
juga mengalami penurunan sebesar 1.907.744 MMBTU from the previous year, or 47.3%. The total decrease in
dibanding tahun sebelumnya atau sebesar 47,3%. energy consumption was 2,915,990.5 GJ, or 47.6%, from
Adapun total penurunan penggunaan energi sebesar the previous year.
2.915.990,5 GJ atau 47,6% dari tahun sebelumnya.
KONSUMSI ENERGI [OJK F.6][GRI 302-1]
Energy Consumption [OJK F.6][GRI 302-1]
Satuan
Sumber Energi 2023 2022 Energy Source
Unit
Listrik dari PLN kWh 226.637.071 412.541.517 Electricity from PLN
GJ 815.893 1.485.149
BBM Liter 4.273.715 - Fuel
GJ 149.293,5 -
Natural Gas MMBTU 2.121.989 4.029.733 Natural Gas
GJ 2.238.843 4.634.946
Sumber Energi Baru Terbarukan KWh 131.409 110.527 Renewable Energy
GJ 473 398
Jumlah GJ 3.204.502,5 6.120.493 Total
Catatan | Note:
Pada tahun 2022 Perseroan belum melakukan inventorisasi data penggunaan BBM
In 2022 the Company has not yet carried out an inventory of fuel usage data
45,06% 47,6%
Penurunan konsumsi energi listrik dari tahun sebelumnya Penurunan total konsumsi energi
Reduction in electrical energy consumption from the Reduction in electrical energy consumption from the
previous year previous year
47,3% 2,5 GJ/ton CRC dan
2,6 GJ/ton HRC
Penurunan konsumsi energi natural gas dari tahun Intensitas energi per produk Perseroan tahun 2023
sebelumnya [OJK F.6][GRI 302-3]
Reduction in natural gas energy consumption from the Reduction in natural gas energy consumption from the
previous year previous year
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Total konsumsi energi yang menurun maka berbanding The reduction in total energy consumption corresponds
lurus dengan menurunnya emisi karbon yang directly to the reduction in carbon emissions. In 2023,
dihasilkan. Pada tahun 2023, emisi cakupan 1 dan scope 1 and scope 2 emissions were significantly lower
cakupan 2 mengalami penurunan cukup signifikan dari than the previous year. Scope 1 emissions decreased by
tahun sebelumnya. Pada emisi cakupan 1 mengalami 43.8%, whereas scope 2 emissions decreased by 48.4%.
penurunan 43,8% dan cakupan 2 mengalami penurunan The Company has also begun calculating scope 3
48,4%. Perseroan juga telah memulai perhitungan emisi emissions from employee vehicle fuels.
cakupan 3 dari bahan bakar kendaraan karyawan.
Penurunan emisi karbon yang dihasilkan merupakan The Company’s efforts to comply with Presidential
hasil dari berbagai upaya yang dilakukan Perseroan, Regulation No. 61 of 2011 concerning the National Action
terutama dalam mematuhi regulasi Peraturan Presiden Plan for Reducing Greenhouse Gas (GHG) Emissions
No. 61 Tahun 2011 tentang Rencana Aksi Nasional and Presidential Regulation No. 71 of 2011 concerning
Penurunan Emisi Gas Rumah Kaca (GRK) dan Peraturan Implementation of the National GHG Inventory have
Presiden No. 71 Tahun 2011 tentang Penyelenggaraan resulted in a reduction in carbon emissions. Dedusting
Inventarisasi GRK Nasional. Perseroan telah melengkapi systems, emission chimneys, continuous emission
unit produksinya dengan sarana pengendalian monitoring systems (CEMS), and ambient air quality
pencemaran udara, seperti Dedusting System, measuring instruments (Air Ambient Quality Monitoring
Cerobong emisi, alat ukur emisi kontinyu (Continuous System/AAQMS) have been installed in the Company’s
Emission Monitoring System/CEMS), dan alat ukur production units to control air pollution.
kualitas udara ambient (Air Ambient Quality Monitoring
System/AAQMS).
Atas upaya keseriusannya ini dalam pengendalian As part of its serious efforts to control air pollution,
pencemaran udara, Perseroan menunjuk personil yang the Company hires personnel who are certified as Air
tersertifikasi kompetensi sebagai Manager Pengendalian Pollution Control Managers (MPPU) and Persons in
Pencemaran Udara (MPPU) dan Penanggungjawab Charge of Air Pollution Control Operations (POPU).
Operasional Pengendali Pencemaran Udara (POPU). Meanwhile, KSG has taken several steps to reduce
Adapun KSG telah melakukan beberapa upaya untuk emissions and air pollution, including:
mengurangi emisi dan polusi udara di antaranya:
1. Melakukan substitusi bahan bakar melalui konversi 1. Carry out fuel substitution through conversion from
dari BBM ke BBG BBM to CNG
2. Penerapan Power Demand Control (PDC) dan 2. Implementation of Power Demand Control (PDC)
Energy Control Center (ECC) untuk optimalisasi and Energy Control Centers (ECC) to optimize
penghematan energi energy savings
3. Pengurangan konsumsi energi dengan 3. Reducing energy consumption by using energy-
menggunakan motor listrik hemat energi, lampu saving electric motors, energy-saving lamps,
hemat energi, energi terbarukan seperti atap renewable energy such as transparent roofs,
transparan, solar cell, exhaust fan tenaga angin, solar cells, wind-powered exhaust fans, reducing
pengurangan konsumsi listrik di fasilitas pendukung, electricity consumption in supporting facilities,
pengaturan suhu ruangan, mematikan lampu dan regulating room temperature, turning off lights and
peralatan kantor pada saat tidak digunakan, dsb office equipment when not in use, etc.
4. Penanaman pohon melalui program One Billion 4. Planting trees through the One Billion Indonesian
Indonesian Trees (OBIT). Trees (OBIT) program.
5. Revitalisasi proses produksi dan inovasi proses & 5. Revitalization of production processes and process &
produk product innovation
6. Melakukan perawatan berkala pada fasilitas 6. Carry out regular maintenance on air pollution
pengendali pencemaran udara control facilities
7. Mempromosikan dan membuat komunitas Bike to 7. Promote and create a Bike to Work (BTW) community
Work (BTW) 8. Utilization of Coke Oven Gas exhaust gas for the
8. Pemanfaatan gas buang Coke Oven Gas untuk production process in HSM and CRM
proses produksi di HSM dan CRM 9. Use of LED lights
9. Penggunaan lampu LED 10. Utilization of the transparent roof of Warehouse 17
10. Pemanfaatan atap transparan Gudang 17 11. Use of PLTS Technology Building with a generation
11. Penggunaan PLTSa Gedung Teknologi kapasitas capacity of 103 kWp
pembangkitan 103 kWp 12. BFC air compressor replacement
12. Penggantian kompresor udara BFC
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Krakatau Steel dalam Melestarikan Lingkungan
Krakatau Steel in Preserving The Environment
EMISI YANG DIHASILKAN [OJK F.11][GRI 305-1][GRI 305-2][GRI 305-3][GRI 305-4]
Generated Emissions [OJK F.11][GRI 305-1][GRI 305-2][GRI 305-3][GRI 305-4]
Satuan
Jenis Emisi 2023 2022 Emission Type
Unit
Cakupan 1 TonCO2eq 125.600 324.796 Scope 1
Cakupan 2 TonCO2eq 182.500 243.301 Scope 2
Cakupan 3 TonCO2eq 109 - Scope 3
Total Emisi TonCO2eq 308.209 568.09 Total Emission
Intensitas Emisi TonCO2eq/HRC Emission Intensity
TonCO2eq/CRC
Catatan | Notes:
· Total emisi adalah penggunaan energi listrik, gas alam, dan coke oven gas
· Emisi cakupan 3 adalah perhitungan emisi dari penggunaan bahan bakar kendaraan utilitas karyawan selama tahun 2023
· Perhitungan emisi energi listrik: energi listrik (kWh) x Faktor Emisi (*0,0008 ton CO2/kWh)
· Perhitungan emisi gas alam: Energi gas alam (MMBTU) x Faktor Emisi (**56,10 ton CO2/TJ)
· Sumber faktor emisi listrik dan gas alam dari IPCC 2006
· Total emissions are the use of electrical energy, natural gas, and coke oven gas
· Scope 3 emissions are a calculation of emissions from employee utility vehicle fuel use during 2023
· Electrical energy emissions calculation: electrical energy (kWh) x Emission Factor (*0.0008 tons CO2/kWh)
· Calculation of natural gas emissions: Natural gas energy (MMBTU) x Emission Factor (**56.10 tons CO2/TJ)
· Source of electricity and natural gas emission factors from IPCC 2006
TOTAL EMISI YANG DI HASILKAN PERIODE 2023 (KTON CO2)
Total Emissions generated for the 2023 period (Kton CO2)
Scope I 182.5
Scope II 125.6
Total 308.1
Direct Reduction Plant Billet Steel Plant
Slab Steel Plant Hot Strip Mill #1
Cold Rolling Mill Wire Rod Mill
Coke Oven Plant Penunjang Pabrik
Perkantoran dan Perumahan
PENGUKURAN EMISI UDARA YANG DIHASILKAN
Measurement of Generated Air Emissions
Hasil Ukur
Sumber Satuan Baku Mutu Measurement Result
Parameter
Source Unit Quality Standards
2023 2022
HSM-01 Partikulat mg/Nm3 230 19,38 23,9
Particulate
Opasitas % 20 <20 <20
Opacity
HSM-02 Partikulat mg/Nm3 230 20,02 27,46
Particulate
Opasitas % 20 <20 <20
Opacity
HSM-03 Partikulat mg/Nm3 230 21,58 28,49
Particulate
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Hasil Ukur
Sumber Satuan Baku Mutu Measurement Result
Parameter
Source Unit Quality Standards
2023 2022
Opasitas % 20 <20 <20
Opacity
HSM-04 Partikulat mg/Nm3 230 23,89 26,08
Particulate
Opasitas % 20 <20 <20
Opacity
Boiler CRM Partikulat mg/Nm3 230 4,36 32,02
Particulate
Opasitas % 20 <20 <20
Opacity
NO2 mg/Nm3 1.000 198 20,88
SO2 mg/Nm3 800 33 12,70
ARP-CRM Partikulat mg/Nm3 230 20,22 36,29
Particulate
Opasitas % 20 <20 <20
Opacity
BAF-CRM Partikulat mg/Nm3 230 26,16 35,87
Particulate
Opasitas % 20 <20 <20
Opacity
HASIL PENGUKURAN KUALITAS DEBU JATUH
Fall Dust Quality Measurement Results
Lokasi Standar Baku Mutu (Ton/Km2/Bln)
Area 2023 2022
Location Quality Standard (Ton/Km2/Bln)
Zona I PT KS 20 0,23 0,83
Zone I
Zona II Kawasan 20 0,36 1,54
Zone II Region
Zona III Perkampungan 10 0,54 0,83
Zone III Village
Zona IV Perkotaan 10 0,12 0,61
Zone IV Urban
PENGELOLAAN AIR WATER MANAGEMENT
Air merupakan sumber daya yang menjadi fokus bagi Water is a resource that KSG focuses on using wisely and
KSG untuk digunakan secara bijak dan efisien. KSG efficiently. KSG is attempting to conserve water so that
berupaya melakukan penghematan air agar debit air the water flow in the operational area remains constant
yang ada di wilayah operasional tetap terjaga dan tidak and does not disrupt the surrounding community. KSG
mengganggu masyarakat sekitar. KSG telah melakukan has implemented sustainable water-saving initiatives
inisiatif yang berkesinambungan untuk mendukung through policies governing periodic water usage,
penghematan air melalui kebijakan pemakaian, control, supervision, monitoring, and evaluation. This
pengendalian, pengawasan, pemantauan dan evaluasi initiative focuses on water conservation, efficiency, and
air secara periodik. Inisiatif ini berupa konservasi, efisiensi recycling, as well as the use of rainwater and other water
dan daur ulang air, serta pemanfaatan air hujan dan sources to reduce reliance on water supply companies’
sumber air lain sehingga dapat mengurangi pemakaian make-up water.
air make up dari perusahaan penyedia air.
Adapun air yang digunakan Perseroan untuk proses The water used by the Company for the production
produksi dan fasilitas pendukung disuplai oleh process and supporting facilities is supplied by
PT Krakatau Tirta Industri (PT KTI) yang bersumber dari PT Krakatau Tirta Industri (PT KTI), which draws its water
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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404 Krakatau Steel dalam Melestarikan Lingkungan Krakatau Steel in Preserving The Environment sungai Cidanau dengan debit rata-rata air permukaan from the Cidanau River, which has an average surface sebesar 2.000 liter/detik. Apabila terjadi kekurangan water discharge of 2,000 liters per second. If there is pasokan air baku dari sungai Cidanau, PT KTI a raw water shortage from the Cidanau River, PT KTI menggunakan air dari danau buatan yaitu Waduk Nadra uses water from an artificial lake, the Nadra Krenceng Krenceng yang memiliki desain kapasitas 3.472.000 m3 Reservoir, which has a design capacity of 3,472,000 m3 (muka air normal +20,10m). Air baku yang diambil dari (normal water level +20.10m). Raw water from these two kedua sumber tersebut kemudian diolah pada Instalasi sources is processed at the Krenceng Water Treatment Pengolahan Air (IPA) Krenceng dan didistribusikan Plant (IPA) and distributed to the Company via pipeline. kepada Perseroan melalui jalur perpipaan. Di dalam Raw water is used in the production process as both proses produksi air baku tersebut digunakan sebagai External Cooling Water (ECW) and Process Cooling Eksternal Cooling Water (ECW) dan Prosess Cooling Water (PCW). [GRI 303-1] Water (PCW). [GRI 303-1] Terkait air limbah, Perseroan melakukan pengolahan In terms of waste water, the Company processes and atau pemrosesan air limbah serta mendaur ulang recycles waste water from the production process by air sisa proses produksi yang telah diolah dengan returning it to the production process. The Company mengembalikannya ke dalam proses produksi. also operates a Waste Water Treatment Plant (WWTP) to Perseroan juga mengoperasikan Waste Water Treatment recycle waste water discharged into bodies of water so Plant (WWTP) untuk mendaur ulang air limbah yang that it does not exceed the quality standards established terbuang ke badan air agar tidak melebihi baku mutu by Ministerial Decree 05 of 2014 on waste water quality sebagaimana ditetapkan dalam Permen 05 Tahun 2014 standards for industrial activities. Meanwhile, the tentang baku mutu air limbah bagi kegiatan industri. Company has operated a Sewage Treatment Plant (STP) Sementara untuk pengolahan air limbah domestik, to process domestic wastewater. The Company then Perseroan telah mengoperasikan Sewage Treatment provides it with personnel certified in competency as Plant (STP). Kemudian, Perseroan melengkapinya a Water Pollution Control Manager (MPPA) and Person dengan personil yang tersertifikasi kompetensi sebagai Responsible for Operational Water Pollution Control Manager Pengendalian Pencemaran Air (MPPA) (POPA). [GRI 303-2] dan Penanggungjawab Operasional Pengendalian Pencemaran Air (POPA). [GRI 303-2] Pemantauan dilakukan secara berkala oleh A KAN accredited laboratory conducts regular monitoring Laboratorium terakreditasi KAN, serta secara rutin setiap and reports quarterly to the Ministry of Environment triwulan dilaporkan ke Kementerian Lingkungan Hidup & Forestry (KLHK), the Environmental Service (DLH) of & Kehutanan (KLHK), Dinas Lingkungan Hidup (DLH) Cilegon City, and Banten Province to ensure that the Kota Cilegon dan Provinsi Banten agar kualitas efluen effluent that flows back into the environment meets yang dialirkan kembali ke lingkungan sesuai dengan environmental quality standards. standar baku mutu lingkungan. Beberapa aktivitas proses untuk mendukung Some process activities to support water savings are as penghematan air sebagai berikut: [GRI 303-2] follows: [GRI 303-2] · Mendaur ulang air industri bekas pakai di WWTP · Recycle used industrial water at WWTP for reuse in untuk dipakai kembali di pabrik factories · Mendaur ulang air industri bekas pakai di Sludge · Recycle used industrial water in Sludge Treatment Treatment untuk digunakan kembali pada proses to be reused in the spray scrubber process in the Gas spray scrubber di Gas Cleaning System Cleaning System · Mendaur ulang air industri bekas pakai di Mill Scale · Recycle used industrial water in the Mill Scale Well Well untuk digunakan kembali di Pabrik HSM for reuse in the HSM Mill · Pemanfaatan dan pengolahan air hujan untuk · Utilization and processing of rainwater for the cold- proses produksi cold rolled coil rolled coil production process · KSG juga melakukan program penanaman pohon · KSG is also carrying out a tree planting program di aliran sungai yang diharapkan dapat menjaga in river flows, which is expected to maintain water cadangan air secara berkelanjutan reserves in a sustainable manner Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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Segala upaya yang dilakukan untuk mengendalikan All efforts made to control water pollution have been
pencemaran air, telah disesuaikan dengan regulasi adjusted to the regulations of Minister of Environment and
Peraturan Menteri LHK No. 68 Tahun 2016 tentang baku Forestry Regulation No. 68 of 2016 concerning domestic
mutu air limbah domestik dan Peraturan Pemerintah No. wastewater quality standards and Government Regulation
82 tahun 2001 tentang Pengendalian Pencemaran Air. No. 82 of 2001 concerning Water Pollution Control.
PT KTI Lakukan Analisis Jangka Panjang Atas Ketersediaan
Sumber Air Baku
PT KTI Conducts Long-Term Analysis of The Availability of Raw Water Sources
Terkait persoalan kelangkaan air (water stress), PT KTI Conducts Long-Term Analysis of
PT KTI telah melakukan analisis terhadap The Availability of Raw Water Sources.
kebutuhan air melalui Neraca Air Baku dan WTP, Regarding the issue of water scarcity (water stress),
di mana dilakukan analisis jangka panjang atas PT KTI conducted a water needs analysis using the
ketersediaan sumber air baku dibandingkan Raw Water Balance and WTP, which involved a long-
dengan rencana kebutuhan air. Ketersediaan term comparison of raw water source availability to
sumber air baku saat ini berada pada 2.400 lpd planned water needs. The Cidanau River, Krenceng
yang diperoleh dari Sungai Cidanau dan Waduk Reservoir, and Cipasauran River provide raw water
Krenceng, serta Sungai Cipasauran. at a rate of 2,400 lpd.
Hingga tahun 2027 jumlah tersebut masih mampu Until 2027, this amount will be sufficient to meet the
memenuhi kebutuhan seluruh pelanggan PT KTI. needs of all PT KTI customers. However, utilization
Namun demikian, diprediksi terjadi peningkatan is expected to increase significantly over the
utilisasi yang signifikan dalam beberapa tahun next few years. In 2024, PT KTI’s water processing
ke depan. Pada tahun 2024 tingkat utilisasi utilization rate will be 75.6%, and it is expected to
pengolahan air PT KTI telah mencapai 75,6% dan rise further in 2026 to 93.6%, in line with projected
diperkirakan terus meningkat pada tahun 2026 demand growth from existing and new customers,
hingga mencapai tingkat utilisasi 93,6% seiring necessitating the development and improvement
dengan proyeksi pertumbuhan permintaan dari of existing infrastructure.
pelanggan existing dan pelanggan baru sehingga
dibutuhkan pengembangan dan peningkatan
infrastruktur existing.
Dalam menjaga keandalan suplai terhadap To ensure customer supply reliability in the future, PT
pelanggan di masa depan, PT KTI berencana untuk KTI intends to manage 200 lpd of clean water from
mengelola air bersih dari SPAM Sindangheula Sindangheula SPAM in 2028, as well as purchase bulk
sebesar 200 lpd pada tahun 2028, dan membeli water from West Karian SPAM in Lebak Regency,
air curah dari SPAM Karian Barat yang terletak di Banten, for 200 lpd (100 lpd from Perumda Cilegon
Kabupaten Lebak, Banten sebesar 200 lpd (100 lpd Drinking Water) beginning in 2028.
dari Perumda Air Minum Cilegon) mulai tahun 2028.
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Krakatau Steel dalam Melestarikan Lingkungan
Krakatau Steel in Preserving The Environment
AIR YANG DIKONSUMSI (M3) [OJK F.8]
Water Consumption (m3) [OJK F.8]
Sumber Air | Water Source 2023 2022
PT KTI 3.128.891 4.034.306
PENGUKURAN KUALITAS AIR LIMBAH
Waste Water Quality Measurement
Hasil Ukur Measurement Hasil Ukur Measurement
Satuan Baku Mutu Result CRM Plant Result HSM Plant
Parameter
Unit Quality Standard
2023 2022 2023 2022
Suhu/Temperatur °C 40 28 31 28 29,0
Temprature
TSS mg/L 400 216.0 <5,9 202.0 322
TDS mg/L 4.000 <5,9 448 <5,9 <5,9
pH - 6-9 8.2 8,7 7.3 7,4
Fe mg/L 10 <0,06 <0,06 <0,06 <0,06
Mn mg/L 5 <0,04 <0,04 <0,04 <0,04
Ba mg/L 3 0.03 0,02 0.04 0,08
Cu mg/L 3 <0,03 <0,03 <0,03 <0,03
Zn mg/L 10 <0,02 <0,02 0.20 <0,02
Cr+6 mg/L 0,5 0.004 <0,002 0.005 <0,002
CrTotal mg/L 1 <0,07 <0,07 <0,07 <0,07
Cd mg/L 0,1 <0,02 <0,02 <0,02 <0,02
Hg mg/L 0,005 <0,0008 <0,0008 <0,0008 <0,0008
Pb mg/L 1 <0,09 <0,09 <0,09 <0,09
Stanum mg/L 3 <0,1 <0,1 <0,1 <0,1
As mg/L 0,5 <0,001 <0,001 <0,001 <0,001
Selenium mg/L 0,5 <0,001 <0,001 <0,001 <0,001
Ni mg/L 0,5 <0,09 <0,09 <0,09 <0,09
Co mg/L 0,6 <0,07 <0,07 <0,07 0,10
CN mg/L 0,5 <0,002 <0,002 <0,002 <0,002
H2S mg/L 0,1 <0,03 <0,03 <0,03 <0,03
Flourida mg/L 3 <0,01 <0,01 0.01 0,10
Ci2 mg/L 2 <0,02 <0,02 <0,02 <0,02
NH3-N mg/L 5 <0,03 0.20 1.10 0,04
NO3-N mg/L 30 1.90 <0,2 4.20 <0,2
NO2-N mg/L 3 <0,002 <0,002 <0,002 <0,002
Total Nitrogen mg/L 60 3.29 0,07 4.00 0,08
BOD mg/L 150 10.00 10,00 7.00 17,0
COD mg/L 300 <8,4 33,20 14.4 60,10
MBAS mg/L 10 <0,01 <0,01 <0,01 <0,01
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Hasil Ukur Measurement Hasil Ukur Measurement
Satuan Baku Mutu Result CRM Plant Result HSM Plant
Parameter
Unit Quality Standard
2023 2022 2023 2022
Fenol mg/L 1 0.01 <0,01 0.10 <0,01
Oil & Grease mg/L 20 <0,4 <0,4 <0,4 <0,4
Total Coliform MPN/100ml 10.000 5800 3.100 3800 4.000
KEANEKARAGAMAN HAYATI BIODIVERSITY
Area operasional KSG berada di wilayah yang KSG’s operational area is in an industrial zone, so no
diperuntukkan kegiatan industri sehingga tidak ada operational areas are in or near areas of High Biodiversity
wilayah operasional yang berada atau dekat dengan Value, such as protected forest areas and nature reserves.
daerah yang memiliki Nilai Keanekaragaman Hayati However, the Company is still committed to preserving
Tinggi seperti kawasan hutan lindung dan cagar nature through preventive environmental changes and
alam. Meski demikian, Perseroan tetap berkomitmen improvements. As a result, the company can ensure
untuk menjaga kelestarian alam dengan upaya-upaya that operational activities do not disrupt the ecosystem
penyesuaian dan perbaikan lingkungan yang bersifat habitat or its flora and fauna diversity. [OJK F.9] [GRI 3-3]
preventif. Untuk itu, Perseroan dapat memastikan [GRI 304-1] [GRI 304-2]
bahwa kegiatan operasional tidak akan mengganggu
habitat ekosistem dan keanekaragaman flora dan fauna
yang ada di dalamnya. [OJK F.9][GRI 3-3][GRI 304-1][GRI
304-2]
Dalam mendorong terciptanya kelestarian ekosistem In order to promote environmental ecosystem
lingkungan dan sebagai bagian dari program sustainability and as part of the KSG decarbonization
dekarbonisasi KSG, Perseroan secara proaktif rutin program, the Company proactively conducts tree
melakukan program penanaman pohon di area produksi planting programs in production areas as well as
maupun di area hilir sungai yang menjadi sumber air downstream areas of rivers that supply water for the
untuk proses produksi. [OJK F.10] production process. [OJK F.10]
Peta Jalan Penanaman Pohon di KSG
Roadmap for Tree Planting in KSG
2021 2022 2023 2024
Area: Area: Area : Rawa Arum, Area : Kawasan KPI - KS Group
Coke Oven Plant - KS Coke Oven Plant - KS Grogol - KS Target : 1.000 Pohon
Jumlah: Jumlah: Jumlah : 100 Pohon Area 1 : Kawasan Industri
Area : Hulu Hilir Krakatau
30 Pohon 20 Pohon
Cidanau - KTI Target : 10.000 Pohon / Tahun
Jenis: Jenis: Target : 60.000 Pohon Area 2 : Pantai di Kawasan
Rainbow ecaliptus dan Rainbow ecaliptus dan Aktual : 72.540 Pohon Industri Krakatau (To be
Mahoni Mahoni discuss)
Hulu Hilir Cidanau - KTI
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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408 Krakatau Steel dalam Melestarikan Lingkungan Krakatau Steel in Preserving The Environment PENGELOLAAN LIMBAH PADAT SOLID WASTE MANAGEMENT Perseroan memiliki kebijakan dan prosedur dalam The Company has policies and procedures in place pengelolaan limbah industri baik Bahan Beracun to manage industrial waste, including hazardous and Berbahaya (B3) maupun non-B3. Dalam melakukan non-hazardous materials (B3). The Company’s waste pengelolaan limbah, Perseroan berpedoman management philosophy is based on the zero-waste pada prinsip nir-limbah (zero waste) dan sangat principle, and Pollution Prevention comes first. Excess mengutamakan Pencegahan Pencemaran (Pollution production is treated as a byproduct and managed in Prevention). Excess produksi diperlakukan sebagai by accordance with the principles of reduce, reuse, recycle, product dan dikelola menurut prinsip reduce, reuse, and recovery (4R). recycle, recovery (4R). Perseroan juga mengacu pada Peraturan Pemerintah The Company also refers to Government Regulation No. 22 tahun 2021 tentang Penyelenggaraan No. 22 of 2021 on the Implementation of Environmental Perlindungan dan Pengelolaan Lingkungan Hidup, Protection and Management, Minister of Environment PermenLHK nomor 6 tahun 2021 tentang Tata Cara dan and Forestry Regulation No. 6 of 2021 on Procedures Persyaratan Pengelolaan Limbah Bahan Berbahaya and Requirements for Hazardous and Toxic Waste dan Beracun serta PermenLHK nomor 19 tahun 2021 Management, and Minister of Environment and Tentang Tata Cara Pengelolaan Limbah Non-Bahan Forestry Regulation No. 19 of 2021 on Procedures for Berbahaya dan Beracun. Perusahaan juga melengkapi Non-Hazardous and Toxic Waste Management. The sarana dan prasarana pengelolaan limbah sesuai Company also equips waste management facilities and dengan ketentuan peraturan yang berlaku, memiliki izin infrastructure in accordance with applicable regulations, Tempat Penyimpanan Sementara (TPS) limbah B3, serta holds a Temporary Storage Place (TPS) permit for melakukan pengiriman limbah kepada pihak ketiga B3 waste, and sends waste to third-party processors yang memiliki izin dari Kementerian Lingkungan Hidup approved by the Ministry of Environment and Forestry. dan Kehutanan untuk diolah lebih lanjut. [OJK F.14] [OJK F.14][GRI 306-1] [GRI 306-1] Limbah padat B3 yang dihasilkan Perseroan dapat The Company’s B3 solid waste generation may include berupa iron concentrate sludge, mill scale, pelumas iron concentrate sludge, mill scale, used lubricants, waste bekas, waste pickle liquor, bahan kimia kadaluarsa, pickle liquor, expired chemicals, ex-chemical packaging, kemasan eks bahan kimia, limbah cair eks laboratorium, ex-laboratory liquid waste, used batteries, used catalysts, aki bekas, katalis bekas, carbon active, resin, silica gel, active carbon, resin, silica gel, used material, used filters, majun bekas, filter bekas, coal tar, refractory bekas, coal tar, used refractories, cartridges/toners, sludge catridge/toner, sludge oil, dan kemasan bekas produk oil, and used pharmaceutical product packaging. farmasi. Sementara limbah padat non-B3 terdaftar yaitu Meanwhile, non-B3 solid waste is listed as steel slag steel slag dan debu eaf. Limbah pada non-B3 domestik and EAF dust. Domestic non-B3 waste consists of office terdiri dari limbah sampah perkantoran baik organik waste, both organic and inorganic. maupun anorganik. Di samping itu, Perseroan telah melakukan Furthermore, the Company has capitalized and used B3 pendayagunaan dan pemanfaatan limbah B3 sebagai waste as raw materials and aggregate substitutes for bahan baku maupun agregat substitusi material alam natural materials, which are extremely beneficial and yang sangat berguna dan dapat dipertanggungjawabkan. accountable. The Company hopes that by engaging Melalui aktivitas ini, diharapkan Perseroan dapat in this activity, it will be able to contribute to the turut andil dalam menjaga keseimbangan ekosistem maintenance of ecosystem balance and the prevention dan mencegah potensi kerusakan lingkungan dari of potential environmental damage from natural penambangan dan pengolahan sumber daya alam. resource mining and processing. Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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Beberapa sarana dan prasarana dalam inisiatif daur Some of the facilities and infrastructure in the recycling
ulang adalah: [GRI 306-2] initiative are: [GRI 306-2]
· Memiliki Tempat Penyimpanan Sementara (TPS) · Hold a licensed Temporary Storage Place (TPS) for
limbah B3 berizin B3 waste
· Slag Atomizing Technology (SAT) untuk mengolah · Slag Atomizing Technology (SAT) to process slag into
slag menjadi produk PS Ball ber-SNI. PS Ball products with SNI.
· Metal Recovery Plant (MRP) untuk mengambil · Metal Recovery Plant (MRP) to recover the metal
kembali metal dalam steel slag, sehingga metal hasil in steel slag, so that the recovered metal is reused
recovery digunakan kembali dan steel slag diolah and the steel slag is processed into raw material/
menjadi produk bahan baku/material agregat untuk aggregate material products for the foundation
lapis fondasi dan lapis fondasi bawah serta produk layer and sub-base layer, as well as selected raw
bahan baku/material pilihan untuk konstruksi jalan, material/material products for road construction, in
sesuai dengan SNI. accordance with SNI.
· Acid Regeneration Plant (ARP) untuk mengolah · Acid Regeneration Plant (ARP) to process WPL
limbah WPL menjadi HCL kembali. waste into HCL again.
· Sarana pemilahan sampah sesuai jenisnya. · Facilities for sorting waste according to type.
· Chemical Recovery Plant (CRP) untuk menangkap · Chemical Recovery Plant (CRP) to capture chemical
unsur unsur kimia pada coke oven gas yang elements in coke oven gas produced from the coal
dihasilkan dari proses karbonisasi coal untuk carbonization process to be reused, such as coal tar,
dimanfaatkan kembali seperti coal tar, ammonium ammonium sulfate, sulfur, and benzol. Coke oven
sulfat, sulfur dan benzol. Coke oven gas yang sudah gas whose chemical elements have been captured
ditangkap unsur kimianya dapat digunakan kembali can be reused as fuel in the COP factory.
sebagai bahan bakar di pabrik COP.
Melalui berbagai inisiatif tersebut, Perseroan berhasil Through these various initiatives, the Company
mengurangi limbah padat B3 dan non-B3 sebesar succeeded in reducing B3 and non-B3 solid waste by
6.590,18 ton atau 15,6% dari tahun sebelumnya. 6,590.18 tons, or 15.6%, from the previous year.
TOTAL LIMBAH PADAT YANG DITIMBULKAN [OJK F.13][GRI 306-4]
Total Solid Waste Generated [OJK F.13][GRI 306-4]
Jenis Limbah Satuan
2023 2022
Type of Waste Unit
B3 ton 35.260,23 41.681,41
Non-B3 ton 452 621
Total ton 35.712,23 42.302,41
KEPATUHAN LINGKUNGAN [GRI 2-27] ENVIRONMENTAL COMPLIANCE [GRI 2–27]
Sebagai bentuk kepatuhan terhadap lingkungan, As a form of its environmental compliance, the Company
Perseroan secara rutin mengikuti Program Penilaian routinely participates in the Company Performance
Peringkat Kinerja Perusahaan (PROPER) yang Rating Assessment Program (PROPER) implemented
dilaksanakan oleh Kementerian Lingkungan Hidup by the Indonesian Ministry of Environment and
dan Kehutanan RI. Selain itu, Perseroan juga mengikuti Forestry. In addition, the Company also participates in
Program Penilaian Industri Hijau yang dilaksanakan the Indonesian Ministry of Industry’s Green Industry
oleh Kementerian Perindustrian RI. Klasifikasi Peringkat Assessment Program. The Green Industry Ranking is
Industri Hijau (Green Industry) dimulai dari Level 1-5, di classified into levels 1-5, with Level 5 being the highest.
mana tingkat tertinggi berada pada Level 5. Adapun In 2023, KSG received PROPER BLUE and Green Industry
pada tahun 2023, KSG mendapatkan PROPER BIRU dan Level 5.
Green Industry Level 5.
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Krakatau Steel dalam Melestarikan Lingkungan
Krakatau Steel in Preserving The Environment
Secara berkala, Perseroan juga melakukan pemantauan The Company periodically monitors environmental
mutu lingkungan, baik dilakukan secara internal quality, both internally and through independent bodies.
maupun oleh badan independen. Kemudian kami rutin Then we routinely submit an RKL&RPL Implementation
melaporkannya dalam bentuk Laporan Pelaksanaan Report to the appropriate agencies. The Company
RKL&RPL kepada Instansi terkait. Perseroan juga also holds permits required by applicable laws and
memiliki perizinan sesuai yang dipersyaratkan dalam regulations, such as the Environmental Permit, AMDAL,
peraturan perundangan yang berlaku, di antaranya Izin RKL and RPL, B3 Waste TPS permit, Industrial Waste
Lingkungan, AMDAL, RKL & RPL, izin TPS Limbah B3, Izin Discharge Permit (IPLI), Liquid Waste Disposal Permit
Pengeluaran Limbah Industri (IPLI), Izin Pembuangan (IPLC), and Hazardous Waste Utilization Permit.
Limbah Cair (IPLC), dan izin Pemanfaatan Limbah B3.
MEKANISME PENGADUAN MASALAH ENVIRONMENTAL PROBLEMS
LINGKUNGAN [OJK F.16] COMPLAINT MECHANISM [OJK F.16]
Sepanjang tahun 2023, tidak terdapat catatan Throughout 2023, there were no records of violations,
pelanggaran serta denda maupun sanksi yang harus fines, or sanctions imposed by the Company for
dikeluarkan oleh Perusahaan atas ketidakpatuhan noncompliance with laws or other environmental
terhadap undang-undang ataupun peraturan regulations. In this regard, the Company has provided a
lingkungan lainnya. Terkait hal ini, Perseroan telah special complaint channel to handle issues or problems
menyediakan kanal pengaduan khusus untuk in the environmental sector, as follows:
menangani isu atau masalah di bidang lingkungan,
yaitu:
PT Krakatau Steel (Persero) Tbk PT Krakatau Steel (Persero) Tbk
Jl. Industri No. 5 P.O. Box 14 Cilegon - Banten 42435 Jl. Industry No. 5 P.O. Box 14 Cilegon - Banten 42435
Tel. : 0254-392159, 392003 (hunting) Tel. : 0254-392159, 392003 (hunting)
Fax. : 0254-372246, 395178 Fax. : 0254-372246, 395178
Email : corsec@krakatausteel.com Email : corsec@krakatausteel.com
Website : www.krakatausteel.com Website : www.krakatausteel.com
BIAYA PROGRAM PELESTARIAN ENVIRONMENTAL PRESERVATION
LINGKUNGAN HIDUP [OJK F.4] PROGRAM COSTS [OJK F.4]
Pengelolaan limbah dan strategi lingkungan merupakan KSG invests in the environmental sector through waste
investasi KSG di bidang lingkungan. Sampai tahun management and environmental strategies. Until
laporan 2023, Perseroan telah merealisasikan anggaran the 2023 reporting year, the Company has realized
untuk melaksanakan kegiatan atau program di bidang the budget to carry out activities or programs in the
Lingkungan Hidup dengan rincian sebagai berikut: environmental sector as follows:
Biaya
Uraian Description
Cost
Pengelolaan Limbah Rp1.396.663.405 Waste Management
Pemantauan dan Pengujian Lingkungan Rp908.420.000 Environmental Monitoring and Examination
Housekeeping, Perawatan Gedung, Rp3.577.103.384 Housekeeping, Building Maintenance,
Prasarana Lingkungan Environmental Infrastructure
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Krakatau Steel dalam
Pengelolaan SDM
Krakatau Steel in HR Management
STRUKTUR & PENANGGUNG STRUCTURE & RESPONSIBILITIES
JAWAB PENGELOLA SDM OF HR MANAGER
Di bawah Direktorat SDM, KSG membangun Under the Director of Human Capital, KSG
budaya, lingkungan, dan hubungan kerja builds a culture, an environment, and engaging
yang baik bagi setiap insan KSG. Perseroan working relationships for every KSG employee.
menyadari bahwa karyawan adalah aset The Company realizes that employees are a key
penting bagi kesuksesan perusahaan. Untuk asset for its success. Hence, KSG is committed
Perseroan terus
itu, KSG berkomitmen untuk memberikan to providing valuable work experience and
berupaya
pengalaman kerja yang berharga dan menjadi becoming an employer of choice. The Company
untuk
employer of choice. Perseroan juga terus is also seeking to create a safe, comfortable,
menciptakan
berupaya untuk menciptakan lingkungan and healthy work environment that also
lingkungan
kerja yang menghargai hak asasi manusia, celebrates human rights and diversity while
kerja yang
keberagaman, aman, nyaman, sehat, serta also being supportive of the development of
menghargai hak
mendukung pengembangan potensi setiap each individual’s potential.
asasi manusia,
individu.
keberagaman,
aman, nyaman,
Selain itu, untuk mewujudkan SDM terbaik In addition, to create the best and most superior
sehat, serta
dan unggul, Perseroan membentuk unit- human resources, the Company has set up
mendukung
unit pengelola SDM yang merencanakan, HR management units that plan, formulate,
pengembangan
merumuskan, serta mengelola kebijakan yang and manage policies for organizational
potensi setiap
berkaitan dengan infrastruktur organisasi, infrastructure, talent management,
individu.
talent management, pengembangan employee development, and employment
karyawan, serta administrasi ketenagakerjaan. administration.
The Company is
seeking to
Dalam membangun hubungan kerja dengan In building working relationships with
create a safe,
karyawan, Perseroan berpegang teguh kepada employees, the Company adheres strictly
comfortable,
peraturan dan perundang-undangan yang to applicable laws and regulations, both
and healthy
berlaku, baik terkait ketenagakerjaan, maupun concerning employment and occupational
work
kesehatan dan keselamatan kerja. Salah satu health and safety. One form of compliance is
environment
bentuk kepatuhan ini dilakukan dengan tidak to refrain from employing minors or underage
that also
mempekerjakan anak atau pekerja di bawah workers and from practicing forced labor.
celebrates
umur, serta tidak memberlakukan kerja paksa. The Company also gives every one of its
human rights
Perseroan juga memberikan kesempatan employees with proven competence equal
and diversity
bekerja yang sama kepada siapapun yang work opportunities. The Company also strives
while also being
memiliki kompetensi. Perseroan juga berupaya to ensure that every one of the KSG employees
supportive of
memastikan bahwa setiap insan KSG memiliki has high integrity by prioritizing work ethic
the
integritas tinggi dalam mengedepankan etos and honesty. [OJK F.19]
development of
kerja dan kejujuran. [OJK F.19]
each individual’s
potential.
Perseroan menjalankan kebijakan berperilaku The Company implements a policy of Respectful
saling menghargai di tempat kerja/Respectful Workplace Policy (RWP), where it is mandatory
Workplace Policy (RWP), di mana setiap for every work unit leader & employee to
Pimpinan Unit kerja & Karyawan Wajib embrace Diversity, Equality and Inclusion and
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Krakatau Steel dalam Pengelolaan SDM
Krakatau Steel in HR Management
menerapkan Keberagaman, Kesetaraan dan Inklusi for the Company to prevent Discrimination, Violence
serta Perseroan juga wajib mencegah Diskriminasi, and Harassment. Each work unit leader must take firm
Kekerasan, dan Pelecehan. Apabila ditemukan tindakan steps against any individual proven to have committed
yang bertentangan dengan norma RWP, setiap actions that are in violation of the RWP norms.
pimpinan unit kerja harus mengambil langkah tegas
terhadap oknum tersebut.
DEMOGRAFI KARYAWAN EMPLOYEE DEMOGRAPHICS
[OJK C.3][GRI 2-7] [OJK C.3][GRI 2-7]
Sampai dengan akhir tahun 2023, KS mencatat total Until the end of 2023, KS recorded that it had a total
pegawai tetap KS yang tersebar di area operasional kami headcount of 1,343 employees stationed across areas of
mencapai 1.343 orang atau turun dibandingkan tahun operations, or down compared to 2,254 in the previous
sebelumnya yang mencapai 2.254 orang. Dari angka year. Of this figure, 80 employees were female, while the
total tersebut didapai ada sejumlah 80 pegawai wanita remaining 1,263 were male.
dan 1.263 pegawai laki-laki.
JUMLAH KARYAWAN BERDASARKAN JENIS KELAMIN
Total Headcount Based on Gender
Jenis Kelamin 2023 2022 Gender
Laki-laki 1.263 2.186 Male
Perempuan 80 114 Female
Total 1.343 2.300 Total
Catatan | Note:
Restatement untuk jumlah karyawan tahun 2022 | Restatement for the number of employees in 2022
JUMLAH KARYAWAN BERDASARKAN STATUS KARYAWAN
Total Headcount Based on Employee Status
2023 2022
Status Jumlah Persentase Jumlah Persentase Status
Total Percentage Total Percentage
Karyawan Tetap 1.301 96,9 2.254 98,0 Permanent Employees
Karyawan Kontrak 35 2,6 43 1,9 Contract Employees
Karyawan AP Penugasan ke KS 7 0,5 3 0,1 AP Employees Assigned to KS
Jumlah 1.343 100 2.300 100 Total
Catatan | Note:
Restatement untuk jumlah karyawan tahun 2022 | Restatement for the number of employees in 2022
JUMLAH KARYAWAN BERDASARKAN PENDIDIKAN
Total Headcount Based on Education
2023 2022
Status Jumlah Persentase Jumlah Persentase Status
Total Percentage Total Percentage
S3 0 0 0 0 S3
Doctoral Doctoral
S2 52 3,9 61 2,7 S2
Graduate Graduate
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2023 2022
Status Jumlah Persentase Jumlah Persentase Status
Total Percentage Total Percentage
S1 368 27,4 573 24,9 S1
Undergraduate Undergraduate
D3 96 7,1 207 9,0 D3
SLTA 824 61,4 1.454 63,2 High School
Dibawah SLTA 3 0,2 5 0,2 Below High School
Jumlah 1.343 100 2.300 100 Total
Catatan | Note:
Restatement untuk jumlah karyawan tahun 2022 | Restatement for the number of employees in 2022
JUMLAH KARYAWAN BERDASARKAN USIA
Total Headcount Based on Age
2023 2022
Status Jumlah Persentase Jumlah Persentase Status
Total Percentage Total Percentage
> 50 tahun 174 13,0 353 15,3 > 50 years old
40-50 tahun 250 18,6 441 19,2 40-50 years old
< 40 tahun 919 68,4 1.506 65,5 < 40 years old
Jumlah 1.343 100 2.300 100 Total
Catatan | Note:
Restatement untuk jumlah karyawan tahun 2022 | Restatement for the number of employees in 2022
JUMLAH KARYAWAN BERDASARKAN LEVEL ORGANISASI
Total Headcount Based on Organizational Level
2023 2022
Status Jumlah Persentase Jumlah Persentase Status
Total Percentage Total Percentage
Vice President 23 1,7 29 1,3 Vice President
Manager 46 3,4 65 2,8 Manager
Superintendent 137 10,2 183 8,0 Superintendent
Supervisor 236 17,6 366 15,9 Supervisor
Foreman 431 32,1 720 31,3 Foreman
Operator 470 35,0 937 40,7 Operator
Jumlah 1.343 100 2.300 100 Total
Catatan | Note:
Restatement untuk jumlah karyawan tahun 2022 | Restatement for the number of employees in 2022
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JUMLAH KARYAWAN BERDASARKAN LOKASI
Total Headcount Based on Location
2023 2022
Status Jumlah Persentase Jumlah Persentase Status
Total Percentage Total Percentage
DKI Jakarta 49 3,6% 84 3,7% DKI Jakarta
Jakarta Jakarta
Banten 1.286 95,8% 2.207 96,0% Banten
Surabaya 8 0,6% 9 0,4% Surabaya
Jumlah 1.343 100 2.300 100 Total
Catatan | Note:
Restatement untuk jumlah karyawan tahun 2022 | Restatement for the number of employees in 2022
KESETARAAN BAGI SELURUH EQUALITY FOR ALL EMPLOYEES
KARYAWAN [OJK F.18] [OJK F.18]
Perseroan memiliki sumber daya manusia dengan The Company has human resources with diverse
latar belakang yang beragam. KSG meyakini bahwa backgrounds. KSG believes that HR diversity is one of
keberagaman SDM merupakan salah satu pondasi the foundations on which to grow sustainability. That is
yang mampu menumbuhkan keberlanjutan Perseroan. the reason why, in carrying out Human Resources (HR)
Untuk itu, dalam menjalankan pengelolaan Sumber management, KSG strives to create a work environment
Daya Manusia (SDM), KSG berupaya untuk menciptakan that is not only inclusive but also embraces diversity.
lingkungan kerja yang inklusif dan mendukung
keberagaman.
Pada penerapannya, KSG memastikan bahwa seluruh In practice, KSG ensures that all employees are treated
karyawan diperlakukan secara adil dan setara, tanpa fairly and equally, without discrimination against gender,
adanya diskriminasi berdasarkan jenis kelamin, agama, religion, ethnicity, or other factors. KSG also provides
etnis, atau faktor lainnya. KSG juga menyediakan equal opportunities for all employees to develop
kesempatan yang sama bagi seluruh karyawan untuk themselves and plan their career paths at the Company.
mengembangkan diri dan kariernya di Perusahaan. All of the Company’s employees, whether they are entry-
Seluruh karyawan Perseroan, baik mereka adalah level employees or company management level, are also
karyawan tingkat pemula hingga tingkat manajemen given equal rights to involve themselves, express their
perusahaan, juga memiliki hak yang sama untuk terlibat, opinions, and create as well as make innovations at KSG.
berpendapat, berkarya, dan berinovasi di KSG.
KSG senantiasa menjunjung Hak Asasi Manusia dan KSG always upholds human rights and ensures that
memastikan tidak adanya praktik diskriminasi dalam there are no discriminatory practices in all business
segala kegiatan usaha di seluruh wilayah operasional activities throughout the Company’s operational areas.
Perusahaan. Hal ini tercermin melalui kebijakan The stance is reflected in the policies that the company
yang telah ditetapkan perusahaan, seperti dalam hal has set, such as in terms of employee promotions
promosi dan mutasi karyawan. KSG juga membuka and transfers. KSG also opens up job opportunities for
kesempatan kerja bagi siapapun dilihat dari kualifikasi anyone based on their qualifications and competencies,
dan kompetensi yang dimiliki tanpa memandang regardless of ethnic, racial, and religious lines, as well as
perbedaan suku, ras, agama, jenis kelamin, status sosial gender, social status, and certain physical conditions.
dan kondisi fisik tertentu.
Perseroan meyakini dengan mematuhi peraturan yang The Company believes that regulatory compliance will
berlaku akan memberikan rasa nyaman kepada setiap give a sense of comfort to every employee and lead
karyawan yang tentunya akan menghasilkan kinerja to the best performance and a positive impact on the
terbaik sehingga berdampak positif terhadap kinerja Company’s performance. In 2023, KSG did not find or
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Perusahaan. Pada tahun 2023, KSG tidak menemukan receive complaints about acts of discrimination in its
atau menerima pengaduan terkait tindakan diskriminasi operational areas, both internally and externally, such as
di wilayah operasional kami, baik secara internal maupun from vendors and suppliers.
secara eksternal, seperti vendor dan supplier.
KEBERAGAMAN DAN NON-DISKRIMINASI DIVERSITY AND NON-DISCRIMINATION
Perseroan memiliki sumber daya manusia dengan latar The Company has human resources with diverse
belakang yang beragam dan meyakini keberagaman backgrounds and believes that HR diversity is one
SDM merupakan salah satu pondasi yang mampu of the foundations on which the Company can grow
menumbuhkan keberlanjutan Perseroan. Komitmen sustainability. The Company’s unwavering commitment
kuat Perseroan terhadap asas-asas Hak Asasi Manusia to the principles of Human Rights (HAM) is reflected
(HAM) tercermin melalui kebijakan pembukaan lapangan in its policy, which gives anyone the widest possible
kerja yang seluas-luasnya kepada siapapun tanpa employment opportunities regardless of gender,
memandang aspek gender, perbedaan etnis, agama, ethnic differences, religion, race, social status, or
ras, status sosial ataupun kondisi fisik tertentu. Adapun certain physical conditions. The results of decisions on
hasil keputusan penerimaan/perpanjangan kontrak/ acceptance/contract extension/rejection of prospective
penolakan terhadap calon karyawan berlandaskan pada employees are based on the results of an evaluation of
hasil evaluasi atas kompetensi karyawan tersebut. the employee’s competency.
Demikian halnya dalam hal promosi dan mutasi Likewise, in terms of employee promotions and transfers,
karyawan, Perseroan juga membuka kesempatan the Company also offers equal career development
pengembangan karier yang merata kepada seluruh opportunities for all employees by upholding human
karyawan dengan memegang teguh prinsip-prinsip rights principles and always basing all its decisions on
HAM, serta senantiasa melandaskan keputusannya the results of assessing the performance, behavior, and
berdasarkan hasil penilaian kinerja, perilaku, dan talenta talents of each employee.
masing-masing karyawan.
Perseroan juga menjalankan kebijakan berperilaku The Company also implements a policy of Respectful
saling menghargai di tempat kerja / Respectful Workplace Policy (RWP), where it is mandatory for
Workplace Policy (RWP) di mana setiap Pimpinan Unit every work unit leader & employee to embrace Diversity,
kerja & Karyawan wajib menerapkan keberagaman, Equality and Inclusion and for the Company to prevent
kesetaraan, dan inklusi serta Perusahaan juga wajib Discrimination, Violence and Harassment. Each work
mencegah diskriminasi, kekerasan dan pelecehan. unit leader must take firm steps against any individual
Apabila ditemukan tindakan yang bertentangan proven to have committed actions that are in violation
dengan norma RWP, setiap pimpinan unit kerja harus of the RWP norms.
mengambil langkah tegas terhadap oknum tersebut.
PROSES REKRUTMEN KARYAWAN EMPLOYEE RECRUITMENT PROCESS
Proses rekrutmen di KSG bertujuan untuk mendapatkan The objective of the recruitment process at KSG is to
SDM yang terbaik dan berkualitas, sehingga mampu obtain the best and most qualified human resources
memberikan kontribusi secara maksimal bagi aktivitas who are capable of making maximum contributions
bisnis dan kinerja operasional perusahaan. Perseroan to the Company’s business activities and operational
melakukan pemenuhan kebutuhan SDM dari internal performance. The Company fulfills internal and external
dan eksternal. Pemenuhan internal dilakukan dengan HR needs. Internal needs are fulfilled by developing HR
pengembangan kompetensi SDM, promosi maupun competencies, promotions, and rotation. Meanwhile,
rotasi. Sedangkan pemenuhan eksternal dilakukan external needs are fulfilled through a new employee
melalui program rekrutmen karyawan baru, baik dari recruitment program, including fresh graduates as well
fresh graduate maupun tenaga professional yang as professional staff who refer to corporate standards
mengacu pada standar korporasi berdasarkan kriteria based on predetermined criteria.
yang telah ditetapkan perusahaan.
Setelah dilakukan proses rekrutmen, calon karyawan After recruitment process is completed, prospective
dikembangkan melalui dua jenis program, yaitu: employees are developed through two types of
1. Management Trainee, yakni Perseroan melakukan programs, namely:
rekrutmen terhadap para kandidat terbaik yang 1. Management Trainee, where the Company recruits
akan disiapkan untuk menjadi calon pemimpin the best candidates who will be prepared as its
perusahaan di masa yang akan datang future leaders
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2. Program Apprentice, yakni Perseroan memberikan 2. Apprentice Program, where the Company provides
pelatihan terkait industri penyediaan baja kepada training on the steel supply industry to employees
karyawan dengan memberikan pengalaman by providing direct work experience
bekerja secara langsung
Proses rekrutmen di KSG menjunjung tinggi prinsip The recruitment process at KSG upholds the principles
transparansi, kejujuran, adil tanpa membedakan of transparency, honesty, and fairness without
suku, gender, agama, dan ras, termasuk memberi discrimination against ethnicity, gender, religion, or race,
kesempatan kepada penduduk sekitar lokasi including providing opportunities for residents around
pembangkit untuk melamar dan mengikuti proses the power plant location to apply and take part in the
seleksi. Proses rekrutmen tersebut dilaksanakan untuk selection process. The recruitment process is carried out
memastikan calon karyawan memiliki latar belakang, to ensure prospective employees have the background,
jenjang pendidikan, pengalaman, dan keahlian serta education level, experience, skills, and characters that
nilai-nilai (karakter) yang sesuai dengan kebutuhan suit the needs of the Company’s position.
jabatan Perseroan.
Di samping itu, KSG menentang segala bentuk pekerja In addition, KSG opposes all forms of child labor and
anak dan kerja paksa. Hal ini secara tegas tertulis dalam forced labor. This restriction is expressly written in the
kebijakan rekrutmen, kontrak kerja, dan peraturan Company’s recruitment policy, employment contract,
perusahaan yang telah disosialisasikan kepada seluruh and Company bylaws, which have been communicated
Insan KSG, para vendor, dan supplier. Sepanjang internally to all KSG personnel and externally to vendors
tahun, 2023, KSG merekrut 13 pegawai baru program and suppliers. Throughout 2023, KSG recruited 13 new
Management Trainee yang terdiri dari 7 orang laki-laki employees for the Management Trainee program,
dan 6 orang perempuan consisting of 7 males and 6 females.
TINGKAT PERPUTARAN KARYAWAN EMPLOYEE TURNOVER RATE [GRI 401-1]
[GRI 401-1]
Salah satu tantangan dalam mengelola SDM adalah One of the inherent challenges in human resources
mempertahankan karyawan dan memperkecil tingkat management is how to retain employees and keep
turnover. Beberapa upaya telah kami lakukan untuk turnover rates low. We have made several efforts to keep
menekan tingkat perputaran (turnover), seperti the turnover rate low by, e.g., evaluating the culture and
mengevaluasi budaya dan sistem kerja yang berlaku di work systems that apply in the Company to create an
Perseroan agar tercipta lingkungan kerja yang kondusif engaging work environment for employees, reviewing
bagi karyawan, meninjau dan melakukan pembaruan and updating policies, especially those relating to
kebijakan khususnya yang berkaitan dengan remunerasi employee remuneration, to increase employee loyalty.
karyawan untuk meningkatkan loyalitas karyawan.
Per tahun 2023, Perseroan mencatat tingkat perputaran As of 2023, the Company recorded an employee turnover
karyawan sebesar 26,5%. Angka tersebut cukup tinggi rate of 26.5%. This was actually a pretty high figure, as
karena pada tahun 2023 terdapat 476 karyawan yang 476 employees left in 2023 due mostly to retirement and
keluar sebagian besar karena alasan pensiun dan being assigned to subsidiaries.
penugasan ke anak perusahaan.
JUMLAH KARYAWAN MASUK
Total Incoming Employees
Jenis Kelamin 2023 2022 Gender
Laki-laki 8 50 Male
Perempuan 4 3 Female
Total 12 53 Total
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Jenis Kelamin 2023 2022 Gender
Lokasi Operasional Operational Location
Jakarta 6 5 Jakarta
Banten 6 48 Banten
dsb 0 0 etc
Jumlah 12 53 Total
JUMLAH KARYAWAN KELUAR
Total Employees Leaving
Jenis Kelamin 2023 2022 Gender
Laki-laki 461 520 Male
Perempuan 15 9 Female
Total 476 529 Total
Lokasi Operasional Operational Location
Jakarta 15 0 Jakarta
Banten 460 529 Banten
Surabaya 1 0 Surabaya
Jumlah 476 529 Total
Catatan | Note:
Total karyawan keluar sebagian besar disebabkan oleh pensiun karena usia dan penugasan ke anak perusahaan.
Total employee leaving are largely due to age-related retirements and assignments to subsidiaries.
PELATIHAN DAN PENGEMBANGAN TRAINING AND DEVELOPMENT
[OJK F.22][GRI 404-1][GRI 404-2] [OJK F.22][GRI 404-1][GRI 404-2]
KSG percaya bahwa sumber daya manusia merupakan KSG believes that human resources are an important
aset yang penting bagi keberlangsungan bisnis asset for the continuity of the Company’s business.
Perseroan. Oleh karena itu, pelatihan dan pengembangan Therefore, it is necessary to run employee training and
karyawan perlu dilaksanakan agar seluruh pegawai kami development programs to allow all our employees to
dapat belajar dan mengembangkan potensi yang ada learn and develop their potential, which will make them
pada diri mereka, sehingga tugas dan tanggung jawab more capable of performing duties and responsibilities
yang dijalankan dapat membuahkan hasil yang efektif. to deliver effective results.
Sebagai bentuk perwujudan atas komitmen Perseroan As a manifestation of the Company’s commitment
dalam meningkatkan kompetensi (knowledge, skill, dan to improving the competency (knowledge, skills, and
attitude) para karyawan, Perseroan secara berkelanjutan attitude) of its employees, the Company continuously
merencanakan, mengorganisasikan, dan memfasilitasi plans, organizes, and facilitates training activities
pelaksanaan kegiatan pelatihan melalui Krasdemy through Krasdemy Krakatau Steel (Internal & External).
Krakatau Steel (Internal & Eksternal). Secara garis besar, In general, the objective of employee training and
program pelatihan dan pengembangan karyawan development programs that the Company runs
yang dilaksanakan secara berkala oleh Perseroan periodically is to develop employee potential with
bertujuan untuk mengembangkan potensi karyawan due attention to readiness, skills, and need-based
dengan tetap memperhatikan faktor-faktor kesiapan, qualifications factors. The training & development
kecakapan, dan kualifikasi sesuai dengan kebutuhan. program that were implemented in 2023 included:
Adapun program pelatihan & pengembangan yang
telah terlaksana pada tahun 2023 meliputi:
1. Training reguler untuk kompetensi Generic & 1. Regular training for Generic & Specific competencies
Spesifik 2. Digital Mindset & Digital Capability
2. Digital Mindset & Digital Capability 3. Supervisor Development Program
3. Supervisor Development Program (SDP)
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4. Foreman Development Program (FDP) 4. Foreman Development Program (FDP)
5. Sertifikasi sesuai dengan undang-undang dan 5. Certification in accordance with applicable laws and
ketentuan yang berlaku regulations
6. Pelatihan dalam rangka Pemenuhan Kualifikasi 6. Training to fulfill the qualifications for risk
Organ Pengelola Risiko Sesuai Permen BUMN (PER- management organs in accordance with the SOE
2/MBU/03/2023) Ministerial Regulation (PER-2/MBU/03/2023)
7. Pelatihan Peningkatan Penggunaan Produk Dalam 7. Training to Increase the Use of Domestic Products
Negeri 8. Talent Management for KS & Group
8. Talent Management for KS & Group 9. Career and Succession
9. Karier dan Suksesi 10. Knowledge Management Program
10. Knowledge Management Program 11. Cultural Transformation
11. Transformasi Budaya 12. Internalization of AKHLAK
12. Internalisasi AKHLAK
Secara terperinci, pada tahun 2023, program kompetensi In detail, in 2023, the employee competency program
karyawan yang dilakukan Perseroan terdapat 134 implemented by the Company covered 134 trainings,
pelatihan dan dijabarkan dalam kategori lima besar which were described in the top five categories with the
terbanyak peserta pelatihan, di antaranya: largest number of training participants, including:
• Awareness Cyber Security & Keamanan Informasi • Cyber Security & Information Security Awareness
• Perjanjian Kerja Bersama (PKB) • Collective Labor Agreement (PKB)
• Awareness Tim Tanggap Darurat • Awareness of the Emergency Response Team
• Time Management • Time Management
• Pertolongan Pertama Pada kecelakaan (P3K) · First Aid for accidents (P3K)
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Program Innovation Olympic untuk Mendorong
Karyawan Berpikir Kreatif
Innovation Olympic Program to Encourage Employees to Think Creatively
Operasi yang berkelanjutan harus didukung Sustainable operations must be supported by
dengan karyawan yang selalu siap dan mampu employees who are always ready and able to adapt
beradaptasi menghadapi perkembangan bisnis to business developments, as they have interfered
yang kini sudah memasuki era transformasi digital. with the era of digital transformation. Therefore, the
Untuk itu, Perseroan secara rutin melakukan Company runs a constant series of development
program pengembangan bagi karyawan guna programs for employees to improve the quality of
meningkatkan kualitas SDM. human resources. at a rate of 2,400 lpd.
Untuk menunjang To support the digital
proses transformasi transformation
digital atas program process for the
pengembangan HR development
SDM, KSG berencana program, KSG
memutakhirkan planned to upgrade
program Innovation the Innovation
Olympic menjadi Olympic program
aplikasi di tahun into an application
2023. Hal ini tertuang in 2022. This plan
pada Peta Jalan is stated in the
Pengembangan Krakatau Steel
Teknologi Informasi I n f o r m a t i o n
Krakatau Steel di T e c h n o l o g y
2022-2023 sebagai bagian dari upaya perseroan Development Roadmap for 2022-2023 as part
dalam meningkatkan kinerja karyawan yang dapat of the company’s efforts to improve employee
berpengaruh positif untuk pengembangan bisnis performance that can have positive impacts for
yang berkelanjutan. sustainable business development.
Program Innovation Olympic merupakan upaya The Innovation Olympic program is KSG’s effort
KSG untuk mendorong karyawan berpikir to stimulate employees’ creative thinking and
kreatif (creative thinking) dan berinovasi. Melalui innovative capability. Through this program, the
program ini, Perseroan akan menampung ide Company accommodates employees’ creative
kreatif karyawan untuk dipraktikkan ke berbagai ideas to be put into practice in various aspects, from
aspek, mulai dari penghematan energi maupun energy saving to the use of technology to achieve
penggunaan teknologi untuk mencapai hasil optimal and structured results, such as cutting
optimal dan terstruktur, semisal memangkas energy consumption costs or increasing aspects of
biaya konsumsi energi atau meningkatkan aspek productivity, quality, cost, delivery, morale, safety, &
productivity, quality, cost, delivery, morale, safety, & environment (PQCDMSE).
environment (PQCDMSE).
Program pelatihan dan pengembangan rutin Routine training and development programs
dilakukan untuk memaksimalkan produktivitas are carried out to deliver maximum productivity
melalui peningkatan kompetensi mulai dari through increasing competence, from technical
tingkat jabatan operatif yang bersifat teknis hingga operative positions to higher levels of managerial
tingkat yang lebih tinggi dan bersifat kompetensi and leadership. This is done as part of the Company’s
manajerial dan leadership. Agar tujuan strategis calculated efforts to realize the strategic objectives
Perseroan senantiasa terealisasi sesuai target, according to targets, commitments, policies, and
komitmen, kebijakan, dan penerapan dalam educational development in accordance with the
pendidikan dan pengembangan sesuai dengan Company’s programs as specified in its RJPP and
program perusahaan yang tertuang dalam RJPP RKAP.
dan RKAP.
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JAM PELATIHAN KARYAWAN 2023
2023 Employee Training Hours
Realisasi
Realization
Kelompok Pelatihan Training Group
Jam Pelatihan Peserta
Training Hours Participant
Vice President 7 120 Vice President
Manager 60 506 Manager
Superintendent 263 2.630 Superintendent
Supervisor 675 6.172 Supervisor
Foreman 867 7.494 Foreman
Operator 683 4.860 Operator
Jumlah 2.555 21.782 Total
PENILAIAN KINERJA KARYAWAN EMPLOYEE PERFORMANCE ASSESSMENT
[GRI 404-3] [GRI 404-3]
Sebagai bahan pertimbangan perusahaan dalam As a consideration in determining employee career
menentukan jenjang karir karyawan di lingkungan paths within the Company, KSG periodically conducts
Perseroan, KSG secara berkala melakukan penilaian performance assessments for employees to determine
kinerja bagi para karyawan untuk melihat potensi, the potential, capacity, and capability of each one of
kapasitas, dan kapabalitas setiap karyawan. Terkait them. In this regard, employees are assessed based on
hal ini, karyawan akan dinilai berdasarkan dua aspek, two aspects: behavior, which has been set based on
yaitu Perilaku yang ditetapkan bersadarkan Core Value the Company’s core value, “AKHLAK,” and performance,
Perusahaan “AKHLAK” dan Kinerja berdasarkan Sasaran which is based on work targets predetermined within
Kerja yang ditetapkan sesuai dengan Sasaran Kerja Unit Work Targets and Job Description. Subsequently,
Unit dan Jobdesc. Setelah itu, karyawan akan dievaluasi employees will be evaluated every semester by their
per semester oleh atasan yang bersangkutan minimal respective supervisors, or at least by their superintendent.
superintendent.
SISTEM REMUNERASI KARYAWAN EMPLOYEE REMUNERATION SYSTEM
[OJK F.20][GRI 401-2] [OJK F.20][GRI 401-2]
KSG senantiasa memperhatikan kesejahteraan KSG always pays attention to employee welfare by
karyawan melalui pemberian remunerasi terhadap providing employee remuneration based on experience,
karyawan berdasarkan aspek pengalaman, kinerja atau performance or achievement, and responsibility,
pencapaian, dan tanggung jawab, serta tidak berbasis regardless of gender. The Company has, for the 2021–
pada gender. Perseroan menetapkan komponen 2023 period, determined the remuneration components
remunerasi berupa upah pokok dan tunjangan melalui in the form of basic wages and allowances through
Perjanjian Kerja Bersama (PKB) antara Perusahaan the Collective Labor Agreement (PKB) between the
dan Serikat Karyawan Periode 2021-2023, BAB VI Company and the Employee Union, CHAPTER VI Wages,
Pengupahan dan BAB VII Fasilitas Kesejahteraan. and CHAPTER VII Welfare Facilities. Meanwhile, to
Sementara untuk menetapkan upah pokok karyawan, determine employee basic wages, the Company uses a
Perseroan menggunakan sistem Grade (Hay Methode grade system (the Hay Method, commonly referred to as
atau yang saat ini dikenal dengan Korn Ferry Methode). the Korn Ferry Method).
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Kebijakan remunerasi ini disusun berdasarkan strategi This remuneration policy is prepared based on the KSG
KSG yang bertujuan untuk meningkatkan motivasi strategy, where the objective is to increase employee
dan produktivitas karyawan, mempertahankan talenta motivation and productivity, retain the best and highest-
terbaik dan berkinerja tinggi, serta mendukung performing talents, and support the development of
perkembangan kehidupan profesional dan personal the professional and personal lives of each individual
setiap individu karyawan. Program remunerasi meliputi employee. The remuneration program covers life
asuransi jiwa, perawatan kesehatan, tanggungan insurance, health care, disability and disability coverage,
disabilitas dan difabel, cuti melahirkan, persiapan masa maternity leave, retirement preparation, and share
pension, dan kepemilikan saham mengacu pada PKB ownership, referring to PKB Article 1, where the policy
pasal 1, di mana kebijakan terkait program remunerasi for this remuneration program is applicable only to
ini hanya mengatur untuk karyawan tetap. permanent employees.
Adapun perubahan struktur serta kenaikan upah pokok Changes to the structure and increases in the basic wage
ditetapkan berdasarkan Upah Minimum Kota (UMK) are determined based on the City Minimum Wage (UMK)
yang ditetapkan Gubernur, tingkat inflasi, survei pasar, determined by the Governor, inflation, market surveys,
dan kemampuan keuangan Perseroan, yang besarannya and the Company’s financial capabilities, the amount of
ditetapkan melalui Surat Keputusan Direksi. Sedangkan which is determined through a Decree of the Directors.
kenaikan upah pokok karyawan per individu dipengaruhi Meanwhile, the increase in basic wages for individual
dua hal, yakni promosi dan mutasi. Perseroan juga telah employees is influenced by two factors: promotions and
menetapkan kebijakan terkait dengan kesejahteraan mutations. The Company has also made policies for
karyawan berupa tunjangan kesehatan. Fasilitas employee welfare in the form of health benefits. Health
kesehatan diberikan melalui penyertaan pada Badan facilities are provided through participation in the Health
Penyelenggara Jaminan Sosial (BPJS) Kesehatan. Social Security Administering Body (BPJS).
Pada tahun 2023, total iuran BPJS Kesehatan yang telah For this particular year 2023, the Company paid a
dibayarkan oleh Perseroan dalam setahun mencapai total BPJS Health contribution of Rp7.14 billion for all
Rp7,14 miliar untuk seluruh karyawan baik PKWT employees, both PKWT and PKWTT. The Company
maupun PKWTT. Perseroan juga telah memenuhi Upah has also met the city minimum wage (UMK) set by
Minimum Kota (UMK) yang ditetapkan setiap Kota each Cilegon City. The basic salary received by the
Cilegon. Adapun gaji pokok yang diterima karyawan lowest group of employees is 76.52% above the Cilegon
golongan terendah sebesar 76,52% di atas UMK Cilegon. minimum wage.
FASILITAS UNTUK KARYAWAN [OJK F.21] FACILITIES FOR EMPLOYEES [OJK F.21]
KSG meyakini bahwa indeks kebahagiaan karyawan KSG believes that the employee happiness index has
akan berpengaruh terhadap peningkatan produktivitas an impact on work productivity. Hence, the Company
kerja. Untuk itu, Perseroan rutin melaksanakan routinely carries out gathering events as a means of
kegiatan kebersamaan sebagai sarana work-life balance work-life balance for employees to relieve boredom
bagi karyawan untuk melepas rutinitas, kejenuhan, and work-caused fatigue while nurturing closer
kepenatan bekerja, dan menjalin kekerabatan yang relationships. In creating a conducive work environment
lebih erat. Dalam menciptakan lingkungan kerja yang and a balanced life (work-life balance), the Company
kondusif dan kehidupan yang berimbang (work-life facilitates employees through:
balance), Perseroan memfasilitasi karyawan melalui:
· Penyediaan fasilitas untuk beribadah, olahraga dan • Providing facilities for worship, sports and arts
kesenian
· Terdapat sanggar seni (pembentukan organisasi di • An arts studio is available (the formation of an
bidang kesenian dan oleh raga (BPOS KS)) organization in the arts and sports sector (BPOS KS))
· Pengelolaan penyaluran zakat & infaq • Management of zakat & infaq distribution
· Penyelenggaraan donor darah berkala • Organizing regular blood donations
· Penyelenggaraan vaksin oleh KSG • Vaccine administration by KSG
· Penyelenggaran sosial kemasyarakatan (ex: bantuan • Social organization (ex: disaster relief, mass
bencana, sunatan masal,dll) circumcision, etc.)
· Penyelenggaraan program TGIF (Thanks God • Implementation of the TGIF (Thanks God It’s Friday)
It’s Friday) yang menghimbau karyawan untuk program which encourages employees to carry
melakukan kegiatan diluar aktivitas kerja seperti out beyond work activities such as voluntary hours,
voluntary hours, olahraga, 5R, dan sharing sports, 5S, and sharing knowledge which is carried
knowledge yang dilakukan setiap hari Jumat pagi out every Friday morning from 07.45 am to 10 am
mulai pukul 07.45 WIB sampai 10.00 WIB. local time.
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Krakatau Steel dalam Pengelolaan SDM
Krakatau Steel in HR Management
· Penyelenggaraan kegiatan talkshow “Perempuan • Hosting talk shows titled “With Empowered Women,
Berdaya, Indonesia Maju” dalam rangka Peringatan Indonesia will Advance” in commemoration of
Hari Ibu (PHI) Tahun 2023 yang diselenggarakan Mother’s Day (PHI) 2023 organized by the Srikandi
oleh Komunitas Perempuan Srikandi Baja Krakatau Baja Krakatau Steel & Group Women’s Community
Steel & Group pada tanggal 22 Desember 2023. on December 22, 2023.
Perseroan juga berupaya untuk mendukung The Company is also seeking to support a balance
keseimbangan antara pekerjaan dan kehidupan between work and family life by providing arrangements
keluarga dengan memberikan pengaturan jam kerja for working hours and leave for employees, as well as
dan cuti bagi karyawan, serta memberi kemudahan facilitating employees taking annual leaves as governed
pengambilan cuti tahunan bagi karyawan. Sebagaimana by government regulations concerning policies for
yang tertuang dalam peraturan pemerintah terkait annual leave, special leave, sick leave/break, and
kebijakan cuti tahunan, cuti istimewa, cuti/istirahat sakit menstrual leave.
dan cuti haid.
KEBIJAKAN PENSIUN RETIREMENT POLICY
KSG sangat menghargai pengabdian panjang setiap KSG really appreciates every one of its employees
karyawan Perusahaan. Bagi karyawan yang telah who have served for many years. KSG has provided a
memasuki masa usia pensiun, KSG telah menyediakan Knowledge Transfer program for its retiring employees.
program Transfer Knowledge untuk Karyawan yang Employees aged 52 to 56 are welcome to join the
akan memasuki masa pensiun. Program tersebut program. Our hope is that the program will enable the
dapat diikuti semua karyawan berusia 52-56 tahun. retiring employees to manage their finances with extra
Kami berharap para karyawan akan mampu mengelola care and have alternative sources of income to meet
keuangan dengan baik dan mendapatkan sumber their daily lives once they retire.
penghasilan alternatif dalam mencukupi kehidupan
sehari-hari
Program Transfer knowledge dilaksanakan 3 bulan The knowledge transfer program is implemented 3
sebelum memasuki masa pensiun/purnabakti. Melalui months prior to employee retirement. This program
program ini, karyawan akan diberi pembekalan/ provides the retiring employees with provisional training
pelatihan dengan pengetahuan finansial, psikologi, dan and knowledge in financial, psychological, and other
soft skill lainnya. Karyawan juga diajak untuk melihat soft skills. Employees are also invited to pay a direct visit
langsung ke tempat-tempat usaha yang dapat menjadi to business places that can give them inspiration for
inspirasi memulai usaha, saat karyawan memasuki starting a business when they do retire.
masa purnabakti.
Vice versa, the Company makes it mandatory for every
Selain itu, setiap karyawan yang akan memasuki retiring employee to transfer their knowledge as a form
pensiun diwajibkan melakukan transfer pengetahuan of sustainable performance within the Company. This is
sebagai bentuk keberlanjutan kinerja di lingkungan how their successors, who are still active, can use their
Perseroan. Sehingga, pengetahuan dan pengalamannya knowledge and experience.
bermanfaat untuk karyawan yang masih aktif.
HUBUNGAN INDUSTRIAL [GRI 2-30][GRI 402-1] INDUSTRIAL RELATIONS [GRI 2-30][GRI 402-1]
KSG berkomitmen menciptakan hubungan industrial KSG is committed to creating good industrial relations
yang baik guna memberikan ketenangan dalam bekerja. to provide peace of mind at work. The Company believes
Perseroan meyakini hubungan industrial yang baik akan that healthy industrial relations will give each party
memberikan manfaat positif bagi setiap pihak untuk positive benefits in achieving their goals, both individual
mencapai tujuannya, baik tujuan individu maupun and organizational. To realize this, the Company
tujuan organisasi. Untuk mewujudkan hal tersebut, continuously builds constructive, harmonious, dynamic,
Perseroan secara berkelanjutan membina hubungan and transparent relationships with employees. The
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7. Pengupahan 7. Remuneration
8. Fasilitas Kesejahteraan 8. Welfare Facilities
9. Perjalanan Dinas, Detasir, dan Pemindahan 9. Official Travel, Destinations and Employee Transfers
Karyawan 10. Awards
10. Penghargaan 11. Occupational Health & Safety and Environment
11. Keselamatan & Kesehatan Kerja serta Lingkungan 12. Work Discipline and Rules
12. Disiplin dan Tata Tertib Kerja 13. Settlement of Industrial Relations Disputes (PPHI)
13. Penyelesaian Perselisihan Hubungan Industrial 14. Guidelines for Termination of Employment (PHK)
(PPHI) 15. Transitional and Closing Provisions
14. Pedoman Pemutusan Hubungan Kerja (PHK)
15. Ketentuan Peralihan dan Penutup
PROSES PENYELESAIAN HUBUNGAN INDUSTRIAL RELATIONS SETTLEMENT
INDUSTRIAL PROCESS
Perseroan menyelesaikan perselisihan hubungan The Company settles industrial relations disputes
industrial melalui mekanisme bipartit, sesuai dengan through a bipartite mechanism, in accordance with
Undang-undang No. 2 Tahun 2004 tentang Penyelesaian Law No. 2 of 2004 concerning Settlement of Industrial
Perselisihan Hubungan Industrial dan PKB yang berlaku. Relations Disputes and applicable PKB.
Pemberitahuan Terkait Perubahan Notice Regarding Significant Operational
Operasional Signifikan [GRI 402-1] Changes [GRI 402-1]
Selain perselisihan hubungan industrial, Perseroan juga Apart from industrial relations disputes, the Company
mengantisipasi jika terdapat perubahan operasional also anticipates that there will be significant changes
signifikan seperti penutupan pabrik dan sebagainya. in operations, such as factory closures and changes
Perseroan akan melakukan pemberitahuan dan from other causes. The Company will carry out two-
diskusi dua arah bersama serikat pekerja bila terjadi way notifications and discussions with the labor unions
perubahan operasional yang signifikan yang dapat should there be significant changes in operations that
memberi pengaruh besar kepada mereka. Perseroan could have major impacts on the employees. In such
akan memberitahukan minimal 4 minggu kepada para an event, the Company will notify employees at least 4
karyawan sebelum mengimplementasikan perubahan weeks in advance.
operasional signifikan tersebut.
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Krakatau Steel dalam
Memastikan Keselamatan
dan Kesehatan Kerja
Krakatau Steel in Ensuring Occupational Safety and Health
Sebagai perusahaan yang bergerak pada As a company operating in the steel production
industri produksi baja, Perseroan senantiasa industry, the Company always prioritizes
memprioritaskan Keselamatan dan Occupational Safety and Health (OSH) as a
Kesehatan Kerja (K3) sebagai aspek penting critical component of business sustainability. In
dalam keberlanjutan usaha. Perseroan telah order to reduce operational risks, the Company
melaksanakan tindakan preventif dan korektif has put in place the necessary preventive and
Perseroan yang diperlukan untuk meminimalkan risiko corrective actions. For the Company, providing
senantiasa operasional. Bagi Perseroan, menyediakan OSH protection to all employees is an obligation
memprioritaskan
Keselamatan dan perlindungan K3 terhadap seluruh karyawan as well as a form of human rights. Therefore,
Kesehatan Kerja merupakan kewajiban dan wujud hak asasi the Company is committed to establishing and
(K3) sebagai aspek
penting dalam manusia bagi karyawan. Untuk itu, Perseroan instilling an OSH culture, as well as creating
keberlanjutan usaha berkomitmen membangun dan menanamkan a healthy and safe work environment in the
dengan senantiasa
melaksanakan budaya K3 serta menciptakan lingkungan kerja Company’s operational areas, in order to foster
tindakan preventif yang sehat dan aman di wilayah operasional employee enthusiasm, loyalty, and dedication
dan korektif yang
diperlukan untuk Perseroan, sehingga dapat mendorong to work, as well as to improve the Company’s
meminimalkan semangat, loyalitas, dan dedikasi karyawan performance.
risiko operasional.
Kami meyakini dalam bekerja, serta memberikan manfaat
dengan positif kepada kinerja Perseroan.
menciptakan
lingkungan kerja
yang sehat dan Dengan penerapan prinsip K3 yang baik, By implementing good OSH principles,
aman di wilayah
operasional Perseroan berharap tercapainya angka the Company expects to achieve zero
Perseroan, maka kecelakaan kerja nihil (zero accident). work accidents. This OSH policy applies to all
akan mendorong
semangat, loyalitas, Kebijakan K3 ini juga berlaku bagi para stakeholders, including customers, suppliers,
dan dedikasi pemangku kepentingan, seperti konsumen, company guests, and people in the Company’s
karyawan dalam
bekerja. pemasok, tamu perusahaan, dan orang-orang work environment. [OJK F.21] [GRI 3-3]
yang berada di lingkungan kerja Perseroan.
The Company
consistently [OJK F.21][GRI 3-3]
prioritizes
Occupational
Safety and Health KOMITMEN DAN KEBIJAKAN K3 OSH COMMITMENT AND POLICY
(OSH) as a key [GRI 403-1] [GRI 403-1]
aspect of business
sustainability by Untuk menciptakan lingkungan kerja yang In order to provide a healthy, safe, and
implementing sehat, aman, dan nyaman bagi seluruh pekerja, comfortable work environment for all
necessary preventive
and corrective Perseroan menerapkan Sistem Manajemen employees, the Company implemented an
actions to reduce Keselamatan dan Kesehatan Kerja (SMK3) dan Occupational Safety and Health Management
operational risks. We
believe that creating membentuk organisasi P2K3 yang diketuai System (OSHMS) and established a P2K3
a healthy and safe oleh Direktur Produksi dan beranggotakan organization led by the Production Director and
work environment
in the Company's para Vice President dan Manager. Sementara comprised of Vice Presidents and Managers.
operational areas itu, pengelolaan K3 dilakukan oleh Dinas Meanwhile, the Occupational Health and
will encourage
employee Occupational Health and Safety - HSE Safety Service - HSE Department manages
enthusiasm, loyalty, Department melalui program-program K3 OSHs through planned, implemented, and
and dedication to
work. yang telah direncanakan, diimplementasikan, evaluated programs. The most important
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Krakatau Steel dalam Memastikan Keselamatan dan Kesehatan Kerja
Krakatau Steel in Ensuring Occupational Safety and Health
dan dievaluasi. Indikator capaian paling utama adalah achievement indicators are Zero Accidents and Zero
Nihil Kecelakaan Kerja (Zero Accident) dan Nihil Penyakit Occupational Diseases (Nihil PAK), as stated in PP No. 50
Akibat Kerja (Nihil PAK) sebagaimana yang tertuang of 2012 for OSHMS.
dalam PP No. 50 Tahun 2012 tentang SMK3.
Perseroan meyakini dengan terciptanya lingkungan The Company believes that by providing a work
kerja yang sehat, aman, nyaman, serta terlindungi dari environment that is healthy, safe, comfortable, and
potensi terjadinya kecelakaan kerja, seluruh karyawan free of the possibility of work accidents, all employees
akan menjadi lebih tenang dan fokus dalam bekerja. will be calmer and more focused at work. In addition,
Selain itu, pengelolaan K3 di Perseroan sejatinya tidak OSH management in the Company is not only aimed
hanya bertujuan untuk menjamin keselamatan dan at ensuring the work safety and health of employees,
kesehatan kerja karyawan semata, akan tetapi juga but also to ensure the safety of stakeholders such as
demi terjaminnya keselamatan para stakeholder seperti consumers, suppliers, Company guests, as well as the
konsumen, pemasok, tamu Perusahaan, serta seluruh entire community around the operational area.
masyarakat yang berada di sekitar wilayah operasional.
SARANA DAN PRASARANA K3 OSH FACILITIES AND INFRASTRUCTURE
Krakatau Steel terus berupaya mencapai target zero Krakatau Steel is committed to achieving the target of
fatality dan zero accident dengan menyediakan sarana zero fatalities and zero accidents by implementing
dan prasarana K3 di lingkungan kantor dan di area OSH facilities and infrastructure in the office
operasional pabrik. Ini adalah bentuk tanggung jawab environment and factory operational areas. This is a form
dalam memenuhi seluruh prosedur standar K3 yang of responsibility in fulfilling all applicable OSH standard
berlaku, baik yang diatur dalam perundang-undangan procedures, both those regulated in legislation and best
maupun best practice. practice.
Berikut adalah sarana dan prasarana untuk menunjang The following are facilities and infrastructure to support
kegiatan operasional yang aman dan nyaman bagi safe and comfortable operational activities for all
seluruh karyawan, kontraktor, mitra kerja, serta tamu employees, contractors, work partners, and guests of the
Perusahaan yang meliputi: Company, including:
1. Unit kerja HSE Department 1. HSE Department work unit
2. Organisasi P2K3 yang disahkan oleh Disnaker 2. P2K3 organization authorized by the Banten
Provinsi Banten No. Kep. 188.4/3/244-DTKT/P2K3/ Province Manpower Office No. Kep. 188.4/3/244-
IX/2022 DTKT/P2K3/IX/2022
3. Prosedur dan Work Instruction terkait K3 3. Procedures and Work Instructions related to OSH
4. Pos UKK beserta ambulance yang melayani 24 jam 4. UKK Post and ambulances that serve 24 hours for
dalam penanganan pertama medis medical first aid
5. Kerjasama rumah sakit untuk pelayanan kesehatan 5. Hospital collaboration for health services
6. Medical Check Up awal, berkala, dan khusus 6. Initial, periodic, and special medical check-ups
7. Shelter 7. Shelters
8. Kotak P3K 8. First aid kit
9. Program KRAS Wellness 9. KRAS Wellness Program
10. Karyawan tersertifikasi Ahli dibidang K3 10. Certified experts’ employees in the field of OSH
11. 10 Aturan K3, alat pelindung diri, rambu K3, Lock Out 11. 10 OSH Rules, personal protective equipment, OSH
Tag Out, dan media promosi K3 signs, Lock Out Tag Out, and OSH promotional media
12. Instalasi proteksi kebakaran 12. Fire protection installation
13. Fasilitas kedaruratan (Sirine, early warning system, 13. Emergency facilities (siren, early warning system,
fire alarm, fire truck, ambulance, jalur evakuasi, alat fire alarm, fire truck, ambulance, evacuation route,
komunikasi, tim tanggap darurat) communication equipment, emergency response
14. Peminjaman dan pengisian tabung oksigen untuk team)
karyawan dan keluarga yang terpapar Covid-19 14. Borrowing and filling oxygen cylinders for employees
and families exposed to COVID-19
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15. Tim Task Force Penanganan dan Pencegahan 15. COVID-19 Handling and Prevention Task Force Team
COVID-19 16. COVID-19 Handling and Prevention Protocol
16. Protokol Penanganan dan Pencegahan COVID-19
SISTEM MANAJEMEN K3 OSH MANAGEMENT SYSTEM
Pengelolaan K3 di Perseroan mengacu pada standar OSH management in the Company is based on
nasional dan internasional K3, yakni SMK3 dari national and international OSH standards, including
Kementerian Ketenagakerjaan, SMKP dari Kementerian OSHMS from the Ministry of Manpower, SMKP from
ESDM, ISO 45001 – Occupational Health and Safety the Ministry of Energy and Mineral Resources, ISO
Management System, serta dan Peraturan Pemerintah 45001 - Occupational Health and Safety Management
No. 50 tahun 2012. Melalui sistem manajemen K3 yang System, and Government Regulation No. 50 of 2012.
berlaku, Perseroan secara berkala melaksanakan The Company uses the applicable OSH management
perbaikan dan evaluasi dari berbagai program K3 system to periodically improve and evaluate the various
yang telah dijalankan. Kebijakan ini diterapkan untuk OSH programs that have been implemented. This policy
mengeliminasi dan meminimalkan potensi bahaya is in place to eliminate and minimize potential hazards
yang dapat menyebabkan kecelakaan atau penyakit that could result in work-related accidents or illnesses
akibat kerja pada seluruh personil di dalam wilayah for all Krakatau Steel personnel, including employees,
Krakatau Steel, baik karyawan, manajemen, mitra kerja, management, work partners, contractors, and guests.
kontraktor, dan tamu.
Dalam penerapan sistem manajemen K3, Perseroan In the implementation of the OSH management
juga melibatkan para karyawan sebagai perwakilan system, the Company also invites employees and
dari serikat karyawan untuk terlibat dan berpartisipasi employee union representatives to participate in the
dalam pengembangan, pengimplementasian, serta development, implementation, and evaluation of the
evaluasi sistem manajemen K3 melalui kegiatan Rapat OSH management system through P2K3 Meeting
P2K3. Selain itu, Perseroan juga memberlakukan sistem activities. In addition, the company also applies an
manajemen K3 kepada mitra, kontraktor, dan tamu OSH management system for its partners, contractors,
yang berkunjung ke perusahaan. Bagi pekerja mitra and visitors. Partner and contractor workers will receive
dan kontraktor akan dilakukan safety briefing dan a safety briefing and talk, visitors will receive a safety
safety talk, bagi tamu yang akan berkunjung diberikan induction, and students on a study tour will receive an
safety induction, dan bagi pelajar/mahasiswa yang akan induction course about OSH and the environment.
melakukan study tour akan diberikan pembekalan
induction course seputar K3 dan Lingkungan.
SOSIALISASI DAN PELATIHAN K3 OSH SOCIALIZATION AND TRAINING
[GRI 403-4] [GRI 403-4]
Perseroan menyadari bahwa industri baja memiliki The Company is aware that the steel industry has a
tingkat risiko kecelakaan kerja yang tinggi karena high risk of work accidents due to the complexity of
kompleksitas dalam kegiatan operasional. Untuk itu, its operations. Therefore, the Company consistently
Perseroan senantiasa mengimbau dan melakukan encourages and disseminates OSH procedures on
sosialisasi prosedur K3 terkait pentingnya penggunaan the importance of using work safety equipment
alat keselamatan kerja kepada setiap karyawan to all employees and the company’s supply chain.
maupun rantai pasokan perusahaan. Perseroan The Company implements a variety of programs,
menjalankan berbagai program, sosialisasi, kampanye, socialization, campaigns, OSH communication forums,
forum komunikasi K3, dan pelatihan K3 secara rutin and provides regular and comprehensive OSH training
dan menyeluruh bagi para karyawan dan kontraktor to its employees and contractors.
Perseroan.
Pada kegiatan pelatihan, Perseroan mengkategorikan In training activities, the Company divides training
pelatihan menjadi pelatihan keselamatan umum, yang into two categories: general safety training, which is
wajib bagi semua karyawan, dan pelatihan keselamatan mandatory for all employees, and special safety training,
khusus, yang hanya diberikan kepada karyawan yang which is only provided to relevant employees based
relevan berdasarkan bahaya dan risiko kerja mereka. on their work hazards and risks. In its implementation,
Pada pelaksanaannya, Perseroan telah menunjuk the Company has appointed an HSE (Health Safety and
Departemen HSE (Health Safety and Environment) Environment) Department and this must be followed by
dan wajib diikuti seluruh insan yang berada di dalam all people within the Company. OSH training activities
lingkungan Perseroan. Kegiatan pelatihan K3 juga must also adhere to statutory regulations by focusing
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Krakatau Steel dalam Memastikan Keselamatan dan Kesehatan Kerja
Krakatau Steel in Ensuring Occupational Safety and Health
harus sesuai dengan peraturan perundangan dengan on aspects of development and adaptation to needs in
melihat aspek pengembangan dan penyesuaian order to increase workforce knowledge and skills in the
kebutuhan dalam rangka menambah pengetahuan dan Company’s operational areas.
keterampilan tenaga kerja di wilayah operasi Perseroan.
Adapun berbagai sosialisasi dan pelatihan K3 yang There are various OSH socialization and training
dilakukan secara rutin selama tahun 2023, di antaranya: activities that were carried out regularly throughout
[GRI 403-5] 2023, including: [GRI 403-5]
1. KRAS Wellness, merupakan program promosi 1. KRAS Wellness is a health promotion program with
kesehatan dengan tujuan meningkatkan derajat the aim of improving employee health status
kesehatan karyawan 2. OSH Seminar (4 activities)
2. Seminar K3 (4 kegiatan) 3. Internal First Aid Training (3 batches) and Ergonomics
3. Internal training First Aid (3 batch), dan training & Manual Handling Training (1 batch)
Ergonomi & Manual Handling (1 batch) 4. Training and Implementation of Medical, Evacuation,
4. Pelatihan dan Pelaksanaan TKTD Medis, Evakuasi, and Fire TKTD
dan Damkar 5. Implementation of the OSH month, which includes
5. Pelaksanaan bulan K3 yang meliputi seminar, lomba seminars, fire fighter competitions, first aid
fire fighter, lomba P3K, lomba ranking 1 HSE, dan competitions, HSE 1st ranking competitions, and
lomba sanitasi higiene hygiene sanitation competitions
6. Penegakkan dan pendisiplinan penerapan 10 aturan 6. Enforcing and disciplining the implementation of
K3 secara berkala the 10 OSH rules on a regular basis
7. Sharing Knowledge bidang K3 7. Sharing knowledge in the field of OSH
Dalam pelibatan karyawan terkait K3 dan menciptakan In addition to involving employees in OSH and fostering
komunikasi dua arah, Perseroan juga telah menyediakan two-way communication, the Company has made it
sarana pengaduan masalah kesehatan dan keselamatan possible to file complaints about occupational health
kerja (K3) dan ketenagakerjaan melalui departemen and safety (OSH) and employment issues through the
terkait berikut ini: following departments:
Health, Safety & Environment (HSE) Health, Safety & Enviroment (HSE)
Department Department
PT Krakatau Steel (Persero) Tbk PT Krakatau Steel (Persero) Tbk
Jl. Industri No. 5 P.O. Box 14 Cilegon - Banten 42435 Jl. Industri No. 5 P.O. Box 14 Cilegon - Banten 42435
Tel : 0254-371092 Tel : 0254-372116
Fax : 0254-371494 Fax : 0254-372211
Email : divisi.hse@krakatausteel.com Email : div.hci&a@krakatausteel.com
LAYANAN KESEHATAN [GRI 403-3] HEALTH SERVICES [GRI 403-3]
Perseroan telah memiliki layanan kesehatan kerja The Company provides occupational health services in
berupa klinik yang terdapat di setiap wilayah operasional. the form of clinics in all operational areas. Each clinic
Setiap klinik dilengkapi dengan tenaga kesehatan has adequate health personnel. All employees undergo
yang memadai. Secara rutin, pemeriksaan kesehatan routine health checks to ensure that they are always fit
dilakukan kepada seluruh karyawan guna memastikan and healthy.
mereka selalu dalam kondisi fit dan sehat.
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Sehingga, kebijakan ini diharapkan dapat mendukung Therefore, this policy is expected to help prevent
upaya pencegahan kecelakaan kerja maupun Penyakit work accidents and occupational diseases (PAK).
Akibat Kerja (PAK). Sementara untuk fasilitas pelayanan Meanwhile, employees and their families have access to
kesehatan untuk Karyawan dan keluarga tertanggung health care through health insurance.
diberikan dalam bentuk asuransi kesehatan.
Perseroan juga memberikan fasilitas Kesehatan The Company also offers Occupational Health
Kerja dalam bentuk Medical Check Up (MCU) untuk services in the form of a Medical Check Up (MCU)
pemeriksaan awal Calon Karyawan dan MCU Berkala for initial examination of prospective employees
untuk karyawan. Dokter Perusahaan juga bertugas and a Periodic MCU for existing employees. The
melakukan analisa kebutuhan MCU sesuai dengan Company Doctor is also responsible for analyzing
risiko pekerjaan di masing-masing unit kerja, kemudian MCU needs based on occupational risks in each work
mengevaluasi hasil MCU sebagai dasar untuk melakukan unit, and then evaluating the MCU results as a basis
upaya pencegahan penyakit akibat kerja. for making efforts to prevent occupational diseases.
Tidak hanya para pekerja, Krakatau Steel juga Krakatau Steel ensures that not only employees, but also
memastikan tamu dan kontraktor telah tercakup dalam guests and contractors, are covered by the Occupational
sistem Keselamatan dan Kesehatan Kerja, di mana Safety and Health system, which includes a safety
adanya safety induction bagi tamu dan kontraktor yang induction for visitors to Krakatau Steel’s operational areas.
berkunjung di area operasional Krakatau Steel.
TINGKAT KECELAKAAN KERJA [GRI 403-9] WORK ACCIDENT RATES [GRI 403-9]
Krakatau Steel secara rutin melaksanakan penilaian Krakatau Steel routinely conducts OSH performance
kinerja K3. Pelaksanaan penilaian tersebut bertujuan assessments. The goal of the assessment is to determine
untuk mengetahui seberapa efektif kinerja K3 bagi how effective OSH performance is for each employee
setiap karyawan di lingkungan Perseroan, serta sebagai within the Company, as well as to provide material for
bahan evaluasi Perseroan untuk meningkatkan kualitas the Company’s evaluation to improve the quality of
prosedur standar K3 dan mencapai target angka standard OSH procedures and achieve the target of zero
kecelakaan kerja nihil (zero accident). Berikut di bawah ini work accidents. Below is the Company’s work accident
tingkat kecelakaan kerja Perseroan selama tahun 2023. rate for 2023.
Kategori dan Jumlah
Category and Total
Jenis Kecelakaan Menghilangkan Hari Type of Accidents
Ringan Sedang Kerja 2x24 Jam Kematian
Light Medium Lost Time Accident Fatality
2X24 Hour
Kecelakaan Kerja 3 0 1 0 Work Accident
Lalu Lintas 0 0 0 0 Traffic
Kerusakan Properti 0 0 0 0 Property Damage
Sepanjang tahun 2023, tidak terdapat kecelakaan kerja In 2023, there were no fatal work accidents. This is the
yang berakibat fatal. Hal ini adalah pencapaian Perseroan Company’s achievement in preventing work accidents
dalam pencegahan terjadinya kecelakaan kerja dan and fostering a culture of OSH discipline within
terciptanya budaya disiplin K3 di Perseroan, serta the Company, as well as success in implementing
keberhasilan dalam penerapan aturan K3 yang sesuai OSH rules in accordance with statutory regulations
dengan Peraturan Perundangan dengan memberi by imposing sanctions on violators of OSH rules in
sanksi bagi pelanggar aturan K3 sesuai ketentuan accordance with relevant provisions. In the event of
yang berlaku. Perseroan juga melakukan mitigasi dan an accident, the Company conducts mitigation and
evaluasi jika terjadi kecelakaan untuk melihat penyebab evaluation to determine the cause of the accident, then
kecelakaan, kemudian membuat rekomendasi tindakan makes recommendations for corrective actions and
koreksi terhadap kecelakaan dan perbaikan prosedur improvements to work procedures, as well as monitoring
kerja, serta memonitor tindak lanjutnya. follow-up actions.
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Krakatau Steel dalam Memastikan Keselamatan dan Kesehatan Kerja
Krakatau Steel in Ensuring Occupational Safety and Health
Cedera Akibat Kerja dan Penyakit Akibat Occupational Injuries and
Kerja [GRI 403-2] Occupational Diseases [GRI 403-2]
Perseroan menerapkan program pencegahan penyakit The Company implements a program to prevent
akibat kerja dan kejadian akibat penyakit tenaga kerja occupational diseases and incidents in order to
guna meningkatkan kualitas K3 secara berkelanjutan, continuously improve the quality of OSH, protect
melindungi, dan meminimalkan risiko karyawan agar employees, and reduce the risk of contracting
tidak mendapatkan penyakit akibat kerja. Salah satunya occupational diseases. One method is to create HIRADC
dengan pembuatan dokumen HIRADC sebagai bagian documents as part of the OSH management system
dari sistem manajemen K3 untuk proses identifikasi for the purpose of identifying hazards, assessing, and
bahaya, penilaian, dan pengendalian risiko Perseroan controlling the Company’s OSH-related risks. We have
terkait K3. Kami juga sudah menyusun sistem dan also developed systems and procedures for handling
prosedur ketika terjadi insiden di wilayah operasional. incidents in operational areas. This regulation applies to
Peraturan ini berlaku kepada semua pihak yang terlibat all parties involved in handling workplace accidents in
dalam penanganan kecelakaan di tempat kerja secara order to prevent the reoccurrence of similar incidents in
menyeluruh untuk menghindari kejadian serupa the future.
terulang kembali di kemudian hari.
Berikut ini adalah risiko kecelakaan yang diidentifikasi The following are the accident risks identified throughout
sepanjang tahun 2023 dalam sistem manajemen K3 2023 in the Company’s K3 management system, namely:
Perseroan, yaitu:
Langkah Mitigasi
Cedera Akibat Kerja Work-Related Injuries
Mitigation Effort
Luka robek jari tangan Rekayasa administrasi & rekayasa teknik Finger laceration
Administrative engineering & technical engineering
Luka pada mata Rekayasa administrasi & APD Eye injuries
Administrative engineering & PPE
Luka bakar ringan (1-2) APD Minor burn (1-2)
PPE
JENIS PEKERJAAN BERISIKO TINGGI YANG BERPOTENSI MENYEBABKAN PAK
Types of High Risk Work that Have the Potential to Cause PAK
Jenis Pekerjaan Berisiko Tinggi Langkah Mitigasi
Type of High Risk Work Mitigation Effort
Analisa di laboratorium menggunakan bahan kimia · Rekayasa teknik melalui pemasangan exhaust dan fume hood, pengkondisian
suhu ruang dan kelembapan
· Rekayasa Administrasi melalui SOP/WI, batasan waktu paparan dan pengaturan
istirahat, penjadwalan analisa, dan pemberian extra fooding
· Penggunaan APD seperti mask, googles, gloves, apron/jas lab, safety shoes/
boots, dan hair cap
Analysis in the laboratory using chemicals · Engineering through the installation of exhaust and fume hoods, room
temperature, and humidity conditioning
· Administrative engineering through SOP/WI, exposure time limits and rest
arrangements, scheduling analysis, and providing extra fooding
· Use of PPE such as masks, goggles, gloves, aprons/lab coats, safety shoes/boots,
and hair caps
Bekerja di area yang terpapar tekanan panas · Isolasi dengan penyediaan ruang netral dan ruang istirahat ber-AC
· Rekayasa Administrasi dengan SOP/WI, batasan waktu paparan dan pengaturan
istirahat serta kecukupan air minum, pembagian jadwal, dan program
aklimatisasi bagi pekerja
· Penggunaan APD seperti baju anti panas/apron & kapucon, gloves, safety
helmet, safety shoes, dan googles
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Jenis Pekerjaan Berisiko Tinggi Langkah Mitigasi
Type of High Risk Work Mitigation Effort
Work in areas exposed to heat pressure · Isolation by providing neutral space and air-conditioned rest rooms
· Administrative engineering with SOP/WI, exposure time limits, and rest
arrangements, as well as adequate drinking water, distribution of schedules, and
acclimatization programs for workers
· Use of PPE such as heat-resistant clothing/apron & capucon, gloves, safety
helmets, safety shoes, and goggles
Bekerja di area kebisingan · Isolasi dengan ruang khusus bagi mesin bising & batasan akses area tidak boleh
dimasuki kecuali oleh operator bertugas
· Rekayasa administrasi melalui SOP/WI dan batasan waktu paparan
· Penggunaan APD seperti ear muff/ear plug, safety helmet, safety shoes
Work in noisy environment · Isolation with a special room for noisy machines & restricted access areas that
cannot be entered except by the operator on duty
· Administrative engineering through SOP/WI and exposure time limits
· Use of PPE such as ear muffs/ear plugs, safety helmets, and safety shoes
Bekerja di area tank farm (paparan bahan kimia) · Rekayasa administrasi melalui SOP/WI, batasan waktu paparan dan pengaturan
istirahat, pemberian extra fooding
· Penggunaan APD seperti safety shoes, safety helmet, mask, googles, gloves, gas
detector, HT
Work in a tank farm area (exposure to chemicals) · Administration engineering through SOP/WI, limiting exposure time and rest
arrangements, and providing extra food
· Use of PPE such as safety shoes, safety helmets, masks, goggles, gloves, gas
detectors, HT
Identifikasi Potensi Bahaya dan Identification of Potential Hazards and
Penilaian Risiko [GRI 403-2] Risk Assessment [GRI 403-2]
Krakatau Steel memastikan selalu melakukan Krakatau Steel ensures that potential hazards are
identifikasi ptensi bahaya, penilaian risiko, dan identified, risks are assessed, and incidents are
investigasi insiden sesuai dengan standar internasional investigated in accordance with the international
manajemen kesehatan dan keselamatan kerja ISO standard for occupational health and safety management
45001 dan regulasi-regulasi yang berlaku di Indonesia ISO 45001, as well as the regulations in force in Indonesia
seusai dengan Kementerian ESDM. Berdasarkan standar as determined by the Ministry of Energy and Mineral
tersebut, proses identifikasi bahaya, penilaian risiko, dan Resources. Based on these standards, Krakatau Steel’s
investigasi insiden di Krakatau Steel adalah sebagai hazard identification, risk assessment, and incident
berikut: investigation processes are as follows:
Preparation Risk Assessment HIRADC Implementation & Review Dokumentasi
Preparation Risk Assessment HIRADC Implementation & Review Documentation
Membentuk tim dan komite Identifikasi bahaya; Penilaian Persetujuan manajemen; Pencatatan dan histori
K3; Penugasan dan penentuan risiko; Risk control measures Mengkomunikasikan bahaya implementasi HIRADC dan
proses kerja tim komite K3; dan (hierarchy of control); dan OTP - dan metode pengendaliannya: pencapaian kinerja K3.
Mengumpulan informasi yang Objective, Target, Program. forum K3, safety briefing,
relevan. morning meetings, dan lain-
lain; Implementasikan control
measures; Audit dan inspeksi
rutin; Meninjau ulang HIRADC
secara berkala.
Establish K3 teams and Hazard identification; Risk Management approval; Recording and history of
committees; Assignment assessment; Risk control Communicate hazards and their HIRADC implementation
and determination of the measures (hierarchy of control); control methods: OSH forums, and OSH performance
OSH committee team work and OTP - Objective, Target, safety briefings, morning achievements.
process; and Gathering relevant Program. meetings, etc.; Implement
information. control measures; Routine audits
and inspections; Review HIRADC
periodically
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Krakatau Steel dalam Memastikan Keselamatan dan Kesehatan Kerja
Krakatau Steel in Ensuring Occupational Safety and Health
Dari hasil identifikasi bahaya, penilaian risiko, Based on the results of hazard identification, risk
pemantauan dan tindak lanjut yang dilakukan oleh tim assessment, monitoring, and follow-up performed by
K3 di masing-masing area operasional, Perseroan juga the OSH team in each operational area, the Company
telah mengelompokkan potensi bahaya dan risiko K3 has also grouped the highest potential OSH hazards and
yang tertinggi selama tahun 2023, di antaranya: risks during 2023, including:
Jenis Bahaya/Sumber Insiden K3 Kategori Insiden yang
Tindak Lanjut
Types of Hazards/Sources of K3 ditimbulkan
Follow Up
Incidents Category of Incident Caused
Debu Luka pada mata, gangguan 1. Sosialisasi penegakkan disiplin K3
pernapasan 2. Penggunaan APD seperti googles, masker, gloves, safety shoes
dan safety helmet
Dust Eye injuries, respiratory 1. Socialization of K3 discipline enforcement
problems 2. Use of PPE such as goggles, masks, gloves, safety shoes and
safety helmets
Mesin/Material Tergores atau tersayat alat kerja 1. Rekayasa teknik tool yang membantu pekerjaan untuk
mengurangi risiko
2. Sosialisasi penegakkan disiplin K3
3. Penggunaan APD seperti gloves, safety shoes dan safety
helmet
Machine/Material Scratched or cut by work tools
1. Technical engineering of tools that support work to reduce
risks.
2. Socialization of OSH discipline enforcement
3. Use of PPE such as gloves, safety shoes and safety helmets
EVALUASI IMPLEMENTASI STANDAR K3 EVALUATION OF OSH STANDARDS
IMPLEMENTATION
Hasil audit resertifikasi penerapan Sistem Manajemen The results of the recertification audit of PT Krakatau
Keselamatan dan Kesehatan Kerja (SMK3) PT Krakatau Steel (Persero) Tbk’s Occupational Safety and Health
Steel (Persero) Tbk. mendapatkan skor 91,57 yang Management System (OSHMS) implementation.
mana merupakan kategori GOLD untuk penerapan got a score of 91.57, which is in the GOLD category
SMK3. Sedangkan pada hasil audit K3 mendapatkan 2 for OSHMS implementation. Meanwhile, the
temuan yang bersifat observasi di antaranya melakukan OSH audit result revealed two observational findings,
pembaruan administrasi dan penambahan jumlah including carrying out administrative updates and
personil tersertifikasi Pemadam Kebakaran (Damkar) increasing the number of certified Fire Department
D. Pada 2023 kedua temuan tersebut sudah ditindak (Damkar) D personnel. In 2023, these two findings
lanjuti dengan baik, dimana telah dilakukan pembaruan were well followed up on, with administrative updates
administrasi sesuai struktur manajemen baru dan telah carried out in accordance with the new management
dilakukan pelaksanaan sertifikasi petugas pemadam structure and the implementation of level D firefighter
kebakaran tingkat D dengan peserta karyawan certification with company employee participants
perusahaan.
SISTEM MANAJEMEN PENGAMANAN SECURITY MANAGEMENT SYSTEM
Perseroan senantiasa berupaya memastikan untuk The Company always strives to provide a safe working
menyediakan lingkungan kerja yang aman. Tak hanya environment. Not only for all employees, but also
untuk seluruh karyawan, tapi juga menjaga keamanan maintaining the safety of stakeholders such as
para pemangku kepentingan, seperti konsumen, customers, suppliers, and company guests, as well as
pemasok, dan tamu perusahaan serta seluruh orang people within the Company’s work environment.
yang berada di lingkungan kerja Perseroan.
Komitmen dan Kebijakan Commitments and Policies
Komitmen Perseroan di bidang Pengamanan telah Point 3 of the Krakatau Steel Management System
ditetapkan dalam Kebijakan Sistem Manajemen Policy (SMKS) specifies the Company’s commitment to
Krakatau Steel (SMKS) point ke 3 yang berbunyi: security.
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“Mengendalikan keamanan, ketertiban dan “Controlling security, order and safeguarding assets
pengamanan aset termasuk data dan informasi including company data and information in accordance
perusahaan sesuai ketentuan perundangan yang with applicable laws and regulations to prevent and
berlaku untuk mencegah dan mengurangi kerugian reduce losses due to threats, disturbances, sabotage,
akibat ancaman, ganguan, sabotase, bencana baik dari disasters both internal and external”
internal maupun eksternal”
Komitmen dan tanggung jawab tersebut tercermin This commitment and responsibility is reflected through
melalui berbagai program yang dikelola oleh various programs managed by the Security Department.
Department Security. Perseroan berupaya untuk The Company strives to consistently apply all rules and
melaksanakan segala peraturan dan ketentuan secara regulations, including those outlined in PERPOL 7 OF
konsisten, termasuk yang diatur dalam PERPOL 7 2019 National Vital Object Security Management System
TAHUN 2019 Sistem Manajemen Pengamanan Objek (SMP Obvitnas). Ditpam Obvit Polri Headquarters
vital nasional (SMP Obvitnas). Ditpam Obvit Mabes is responsible for conducting a certification audit
Polri bertugas untuk melakukan audit sertifikasi sistem of the company’s security management system.
manajemen pengamanan perseroaan.
Perseroan berkomitmen penuh dalam menciptakan The Company is fully committed to ensuring effective
keamanan dan ketertiban yang efektif dan efisien and efficient security and order by meeting the security
melalui pemenuhan terhadap standar penerapan sistem management system implementation standards
manajemen pengamanan yang diatur dalam PERPOL outlined in PERPOL Number 7 of 2019 and PERPOL
Nomor 7 Tahun 2019 dan standard penerapan PERPOL Number 4 of 2020 for Swakarsa Security. The Company
Nomor 4 Tahun 2020 tentang Pengamanan Swakarsa. also refers to legislation and other best practices as
Perseroan juga mengacu pada perundang-undangan important requirements that must be met. This is a form
maupun best practice lainnya sebagai syarat penting of the Company’s commitment to realizing effective and
yang harus dilakukan. Ini adalah wujud komitmen efficient security operational activities, thereby creating
Perseroan demi mewujudkan kegiatan operasional Company security and order that is conducive to all
pengamanan yang efektif dan efisien, sehingga tercipta employees and stakeholders.
keamanan dan ketertiban Perusahaan yang kondusif
bagi seluruh karyawan dan pemangku kepentingan.
Sarana Partisipasi dan Komunikasi Means of Participation and
Terkait Keamanan Communication Related to Security
Dengan terciptanya lingkungan kerja yang aman, The Company believes that by creating a work
nyaman, serta terlindungi dari potensi terjadinya environment that is safe, comfortable, and protected
ancaman, gangguan keamanan dan bencana, from potential threats, security disruptions, and
Perseroan meyakini seluruh karyawan akan menjadi disasters, all employees will be more focused at work,
lebih fokus dalam bekerja, yang bisa mendorong resulting in higher levels of productivity. The company
terciptanya tingkat produktivitas yang tinggi. Perseroan also strives to ensure the safety of its stakeholders, which
juga berupaya memastikan keamanan para stakeholder, include customers, suppliers, and company guests, as
seperti konsumen, pemasok dan tamu perusahaan well as people within the Company’s work environment.
serta seluruh orang yang berada di lingkungan kerja
perseroan.
Dalam rangka mewujudkan lingkungan kerja yang aman In order to create a safe and comfortable work
dan nyaman, Perseroan telah menyediakan serangkaian environment, the company has provided a series of
sumber daya pengamanan (baik personel maupun security resources (both personnel and complete facilities
kelengkapan sarana dan prasarana) di lingkungan and infrastructure) in the office environment and factory
kantor dan di area operasional pabrik, seperti: operational areas, such as:
1. Kekuatan personel yang terdiri dari personel 1. The personnel strength consists of 14 closed security
pengamanan tertutup sebanyak 14 orang, serta personnel and 215 open security personnel, divided
personel pengamanan terbuka sebanyak 215 orang into 4 groups with 3 operational shifts.
yang terbagi menjadi 4 grup dengan operasional 3 2. There are 21 guard post units spread across 4 security
shift. areas of the Company’s Plant Site and offices.
2. Terdapat penempatan 21 unit pos penjagaan yang
tersebar di 4 area pengamanan Plant Site dan
perkantoran Perseroan.
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Krakatau Steel dalam Memastikan Keselamatan dan Kesehatan Kerja
Krakatau Steel in Ensuring Occupational Safety and Health
3. Terdapat kendaraan operasional pengamanan yang 3. There are security operational vehicles consisting
terdiri dari 1 unit mobil patwal, 2 unit mobil patrol, of 1 patrol and guard car, 2 patrol cars, and 14 patrol
dan 14 unit motor patroli untuk melaksanakan motorcycles to perform 1 x 24-hour patrols supported
patroli 1 x 24 jam yang didukung oleh peralatan by other equipment, such as 12 guard tour patrol
lainnya, seperti guard tour patrol 12 unit dan units and other supporting equipment.
peralatan pendukung lainnya. 4. Area supervision and monitoring with integrated
4. Pengawasan dan monitoring area dengan peralatan security CCTV equipment totaling 39 CCTV units
CCTV pengamanan yang terintegrasi berjumlah spread across the plant site and harbor stock yard
39 unit CCTV yang tersebar di area plant site dan areas, as well as 40 HT radio communication units.
harbaour stock yard, serta radio komunikasi HT 5. Procedures and WI related to the Implementation of
sebanyak 40 Unit. Security & Emergency Response.
5. Prosedur dan WI terkait Pelaksanaan Pengamanan 6. Access control system for personnel, vehicles, and
& Tanggap darurat. goods with barrier gates, personnel and vehicle pass
6. Sistem pengendalian akses personel, kendaraan cards, as well as visitor management.
dan barang dengan gate barier, kartu pass personel 7. Emergency facilities and infrastructure (emergency
dan kendaraan, serta visitor management. sirens, early warning systems, fire trucks, first aid
7. Sarana dan prasarana kedaruratan (sirine posts and first aid facilities, ambulances, evacuation
kedaruratan, early warning system, fire truck, Pos routes, shelters, TTD and TKTD teams, Gas Rescue
P3K dan fasilitas P3K, ambulans, jalur evakuasi, Teams, communication system equipment, etc.).
shelter, Tim TTD dan TKTD, Tim Gas Rescue, Peralatan
Sistem Komunikasi, dan lain-lain).
Selain itu, Perseroan juga menyediakan sarana In addition, the Company offers a means for complaints
pengaduan terkait masalah keamanan melalui Unit regarding security issues through the Security
Reaksi Cepat (URC) Security Department, serta wadah Department’s Quick Reaction Unit (URC) and the
P2K3 perseroaan. company’s P2K3 forum.
Security Department Security Department:
PT Krakatau Steel (Persero) Tbk PT Krakatau Steel (Persero) Tbk
Jl. Industri No. 5 P.O. Box 14 Cilegon - Banten 42435 Jl. Industry No. 5 P.O. Box 14 Cilegon - Banten 42435
Tel : 0254-372222 Tel : 0254-372222
Email : divisi.Security@krakatausteel.com Email : division.security@krakatausteel.com
Tingkat Kejadian Gangguan Keamanan Security Disturbance Incident Rate
Berkaitan dengan pengelolaan gangguan keamanan, In regard to the management of security disturbances,
terdapat tim khusus yang terlatih untuk penanganan there is a specially trained team for handling incidents,
insiden yang dilengkapi dengan peralatan dan teknologi which is equipped with equipment and technology to
untuk memastikan tindakan yang dilakukan tepat ensure that actions are taken correctly and on target.
sasaran dan tepat waktu. Selain itu, terdapat sistem In addition, there is a transparent and accountable
pelaporan insiden kritis yang transparan dan akuntabel, critical incident reporting system, allowing for real-time
sehingga monitoring dapat dilakukan secara real time and continuous monitoring. The Company categorizes
dan kontinu. Terkait gangguan keamanan, Perseroan security disturbances into three types, namely
membaginya menjadi 3 macam, yakni unjuk rasa, demonstrations, thievery, and unexpected emergency
pencurian, dan kejadian darurat yang tak terduga. incidents.
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KEJADIAN ANCAMAN GANGGUAN KEAMANAN 2023
Threat of Security Disturbance Threat Incident 2023
Kategori dan Jumlah
Jenis Kejadian Category and Total
Type of Incident Ancaman Kejadian Penggagalan Keterangan
Threat Incident Prevention Description
Unjuk Rasa 11 6 5 Kenaikan UMK & Kenaikan MP Pensiunan KS
Demonstration Increase in UMK & increase in MP of KS retiree
Pencurian 7 3 4 Obyek ancaman kabel & scrap
Thievery Cable & scrap threat object
Kedaruratan 4 1 3 Kebakaran akibat listrik dan Elnino
Emergency Fires caused by electricity and Elnino
Atas kejadian tersebut, Perseroan melakukan tindakan Due to this incident, the Company implemented
pokok-pokok pengamanan, antara lain: basic security measures, including:
Konsep Pengamanan Security Concept
Pengamanan merupakan kegiatan terpadu dan Security is an integrated and coordinated activity that
terkoordinasi melibatkan komponen organisasi serta includes organizational components and existing
sumber daya dukungan yang ada di lingkungan support resources within the Company. Security is
Perseroan. Pengamanan diarahkan untuk menciptakan aimed at fostering harmonious relations with the
situasi hubungan yang harmonis dengan masyarakat surrounding community by coordinating with KS-Group
sekitar melalui koordinasi KS-Group & JV, TNI Polri dan & JV, TNI Polri, and related agencies/parties, fundraising
Instansi/pihak terkait, penggalangan dengan Toga/ with Toga/Toma, and social development activities for
Toma, serta kegiatan pembinaan sosial masyarakat di the community surrounding the Company.
sekitar perusahaan.
Pengamanan juga dibuat untuk melindungi aset Security is also created to protect Company assets in
Perusahaan berupa personel, material, data/dokumen/ the form of personnel, materials, data/documents/
informasi, instalasi dan fasilitas pabrik/perkantoran, information, factory/office installations and facilities,
sistem komunikasi dan informasi, peralatan dan sistem communication and information systems, equipment
pendukung, serta citra perusahaan dari berbagai bentuk and support systems, as well as the company’s image
ancaman dan gangguan yang potensial menimbulkan from various forms of threats and interference that
kerugian, baik dari dalam maupun dari luar perusahaan, have the potential to cause losses, both from within and
melalui konsep perlindungan tiga fungsi pokok yakni: outside the company, through the concept of protecting
three main functions, namely:
· Fungsi untuk mendeteksi ancaman • Function to detect threats
· Fungsi untuk menghalangi dan menghambat • Function to deter and inhibit threats
ancaman • Function to respond to threats
· Fungsi untuk merespon ancaman
STANDAR PRINSIP PELAKSANAAN
Implementation Principle Standards
Standar Pelaksanaan 1) Personel Security yang bertugas di lingkungan PT Krakatau Steel (Persero) Tbk, harus memiliki kualifikasi
Pengamanan sebagai fungsi kepolisian terbatas.
2) Personel Security yang melaksanakan tugas dan tanggung jawab pengamanan berpedoman pada
Procedure, Work Instruction, Standard Operating Procedure, ketentuan dan peraturan perundang-
undangan yang berlaku.
3) Personel Security yang melaksanakan tugas dan tanggung jawab pengamanan terlatih dan memili ki
kompetensi yang sesuai. Demi pencapaian stan dar yang dimaksud Security Department menyusun
program dan melaksanakan pelatihan sesuai kubutuhan.
4) Personel Security yang melaksanakan tugas dan tanggung jawab pengamanan wajib segera mem-
berikan informasi serta koordinasi apabila terjadi pelanggaran dan atau ketidaksesuaian secara cepat dan
tepat (temu cepat, lapor cepat).
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Krakatau Steel dalam Memastikan Keselamatan dan Kesehatan Kerja
Krakatau Steel in Ensuring Occupational Safety and Health
Security Implementation 1) ecurity personnel on duty at the PT Krakatau Steel (Persero) Tbk environment must be qualified for limited
Standards police functions.
2) Security personnel who perform security duties and responsibilities are guided by Procedures, Work
Instructions, Standard Operating Procedures, applicable laws and regulations.
3) Security personnel who perform security duties and responsibilities are trained and have appropriate
competence. In order to achieve the standards referred to, the Security Department prepares programs
and carries out training according to the needs.
4) Security personnel who perform security duties and responsibilities are obliged to promptly provide
information and coordinate if violations and/or discrepancies occur in a quick and precise manner (quick
meeting, quick report).
Prinsip Pelaksanaan 1) Menjunjung tinggi hak asasi manusia dan tunduk kepada peraturan perundang-undangan yang berlaku,
Pengamanan serta standar baku dan ketentuan perusahaan.
2) Mengutamakan tindakan pencegahan terhadap kejadian yang berakibat timbulnya korban manusia
dengan mengefektifkan kekuatan termasuk tindakan perlindungan aset sesuai peraturan perundang-
undangan yang berlaku, serta standar baku dan ketentuan perusahaan.
3) kegiatan pengamanan merupakan kegiatan terpadu dan terkoordinasi melibatkan semua individu
personel. Komponen organisasi serta sumber daya dukungan yang ada di lingkungan Perseroan dengan
Implementasi Sistem Manajemen Pengamanan PERPOL 7/2019.
4) Pengamanan diarahkan untuk menciptakan situasi hubungan yang harmonis dengan masyarakat sekitar
melalui koordinasi dan penggalangan dengan TNI/Polri, Toga/Toma, Instansi/pihak terkait dan KS-Group
(Bakopam), serta kegiatan pembinaan sosial masyarakat disekitar perusahaan.
Security Implementation 1) Uphold human rights and comply with applicable laws and regulations, as well as company standards and
Principles regulations.
2) Prioritize preventive measures against incidents that result in human casualties by making effective
efforts, including asset protection measures, in accordance with applicable laws and regulations, as well as
standard standards and company regulations.
3) Security activities are integrated and coordinated activities involving all individual personnel. Organizational
components and support resources within the Company with the implementation of the PERPOL 7/2019
Security Management System.
4) Security is directed at developing a situation of harmonious relations with the surrounding community
through coordination and mobilization with the TNI/Polri, Toga/Toma, related agencies/parties and KS-
Group (Bakopam), as well as social development activities for the community surrounding the Company.
Pendekatan Pengamanan Security Approach
Perseroan membagi 3 pendekatan pengamanan di The Company divides security approaches into 3
Perusahaan, yakni: categories, which are:
a. Secara Pre-emptif, yaitu meningkatkan a. Pre-emptively, such as increasing security awareness
kesadaran keamanan di lingkungan kerja dengan in the work environment by involving work units and
mengikutsertakan unit-unit kerja dan masyarakat the community to maintain security and order with
demi menjaga keamanan dan ketertiban dengan the following actions:
tindakan sebagai berikut:
1) Pendekatan dan pencarian informasi terkait 1) Approach and search for information related
masalah keamanan yaitu berkoordinasi dengan to security issues, namely by coordinating with
tokoh agama, tokoh pemuda, tokoh masyarakat religious leaders, youth leaders, community
dan lembaga-lembaga sipil. leaders, and civil institutions.
2) Personel keamanan agar memberikan contoh 2) Security personnel must set an example of good
perilaku yang baik kepada karyawan maupun behavior for employees and the public.
masyarakat. 3) Carry out continuous detection and/or observation
3) Melakukan deteksi dan atau observasi secara in accordance with security procedures and
terus menerus sesuai prosedur pengamanan applicable laws and regulations.
dan peraturan perundangan-undangan yang
berlaku.
b. Secara Preventif, yaitu melakukan tindakan b. Preventively, such as by taking preventive action in
pencegahan dengan cara sebagai berikut: the following way:
1) Pengaturan, penjagaan, pengawasan, 1) Arrangement, protection, supervision, escort,
pengawalan dan patroli. and patrol.
2) Melaksanakan pengumpulan data-data analisa 2) Carrying out security risk analysis, data
risiko pengamanan, penilaian ancaman serta collection, threat assessment, and community
penggalangan masyarakat sesuai peraturan mobilization in accordance with applicable
yang berlaku. regulations.
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3) Melakukan koordinasi pengamanan dengan 3) Coordinate security with work units, KS-Group
unit kerja, KS-Group & JV, TNI, Polri, tokoh & JV, TNI, Polri, religious leaders, youth leaders,
agama, tokoh pemuda, tokoh masyarakat serta community leaders, and all related parties to
seluruh pihak terkait demi menjaga ketertiban maintain order and security.
dan keamanan.
c. Penegakan Hukum yaitu tindakan yang dilakukan c. Law enforcement is action taken to restore order
guna pemulihan ketertiban berdasarkan prosedur based on procedures and applicable laws and
dan peraturan perundangan-undangan yang regulations through:
berlaku melalui:
1) Tindakan Pertama Temapat Kejadian Perkara 1) First Action at the Crime Scene (TPTKP).
(TPTKP). 2) Process the crime scene.
2) Olah Tempat Kejadian Perkara. 3) Investigating and handling cases/violations,
3) Penyelidikan dan penanganan kasus/ as well as legal processes, in accordance with
pelanggaran, serta proses hukum sesuai applicable statutory procedures and regulations.
prosedur dan peraturan perundang-undangan
yang berlaku.
KEGIATAN PENGAMANAN
Security Activities
Pengamanan Rutin · Melaksanakan Kegiatan pengamanan fisik berupa penempatan pos penjagaan, patroli, dan CCTV serta
kegiatan pengamanan lainnya.
· Koordinasi pengamanan dengan melaksanakan kegiatan rapat dan inspeksi P2K3 di unit-unit kerja.
Routine Security · Conducting physical security activities in the form of placing guard posts, patrols, and CCTV, as well as other
security activities.
· Coordinate security by conducting P2K3 meetings and inspection activities in work units.
Pengamanan Insidentil · Penanganan kasus/pelanggaran yang terjadi di lingkungan kerja.
· Pengamanan dan tindakan kejadian pada tempat kejadian perkara.
· Pengamanan dan pengawalan kunjungan/kegiatan Direksi dan VIP.
· Pengamanan kegiatan operasional perusahaan.
Incidental Security · Handling cases/violations that occur in the work environment.
· Security and action at the crime scene.
· Security and escort of visits/activities of Directors and VIPs.
· Securing company operational activities.
Pengawasan dan · Penanganan dan pelayanan tamu perusahaan.
Pengendalian Kegiatan · Perijinan dan pengawasan personel, kendaraan dan barang.
Pengamanan · Pengawasan kegiatan pengamanan penerimaan, penyimpanan dan distribusi barang.
· Penertiban izin masuk personel dan kendaraan.
Supervision and Control · Handling and serving company guests.
of Security Activities · Licensing and supervision of personnel, vehicles, and goods.
· Supervision of security activities for the receipt, storage, and distribution of goods.
· Ordering entry permits for personnel and vehicles.
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Krakatau Steel dalam
Memberikan Manfaat Sosial
kepada Masyarakat [GRI 203-1]
Krakatau Steel in Providing Social Benefits to the Community
Sebagai Badan Usaha Milik Negara (BUMN) As a state-owned enterprise (SOE) engaged
yang bergerak di bidang industri baja, in the steel industry, the Company must
Perseroan harus memiliki tujuan serta target have goals and targets that are aligned
yang selaras dan seimbang antara kinerja while also being balanced with economic,
ekonomi, lingkungan, dan sosial. Perseroan environmental, and social performance. The
tidak hanya berfokus pada keberhasilan bisnis, Company focuses not only on success but
Bagi Krakatau tetapi juga dapat memberikan manfaat yang also on how it can give broad benefits and
Steel, tercapainya
masyarakat luas dan menghadirkan nilai tambah bagi bring added value to the community residing
yang mandiri masyarakat di sekitar area operasional pabrik. around the factory operational area. This is
dan sejahtera Oleh sebab itu, Perseroan berkomitmen dalam behind the Company’s commitment to run
merupakan salah
satu bagian melaksanakan program Tanggung Jawab SOE Social and Environmental Responsibility
terpenting Sosial dan Lingkungan BUMN (TJSL) atau (TJSL) or Corporate Social Responsibility (CSR)
dalam mengukur Corporate Social Responsibility (CSR). programs.
keberhasilan
kinerja yang
berkelanjutan. Oleh KOMITMEN DAN KEBIJAKAN COMMUNITY SOCIAL PROGRAM
karena itu, kami PROGRAM SOSIAL COMMITMENTS AND POLICIES
terus melanjutkan
komitmen untuk KEMASYARAKATAN
memberikan Perseroan berkomitmen untuk memberikan The Company is committed to providing
manfaat secara luas manfaat positif dan berkelanjutan bagi seluruh positive and sustainable benefits for all
kepada masyarakat
di sekitar wilayah pemangku kepentingan dan terus bersinergi stakeholders and continues to work together
operasional, demi terciptanya pembangunan dengan to create development with due attention to
sehingga mampu tetap memperhatikan tata kelola perusahaan good corporate governance. In practice, the
mendorong
pertumbuhan, yang baik. Dalam pelaksanaannya, Perseroan Company has a Social and Environmental
kemandirian, dan memiliki Program Tanggung Jawab Sosial dan Responsibility Program (TJSL) to realize its
kesejahteraan Lingkungan (TJSL) guna mewujudkan misi corporate mission, which is also consistent
mereka.
Perusahaan yang juga selaras dengan target with the achievement targets stated in the
For us at Krakatau pencapaian yang tertuang dalam Sustainable Sustainable Development Goals (SDGs).
Steel, achieving Development Goals (SDGs).
self-reliance and
a prosperous
society is one of the Program TJSL dijalankan sesuai dengan The TJSL program is implemented pursuant
most important Peraturan Menteri BUMN Nomor PER-1/ to Regulation of the Minister of State-
measures of our
success in delivering MBU/03/2023 tentang Penugasan Khusus Owned Enterprises No. PER-1/MBU/03/2023
sustainable dan Program Tanggung Jawab Sosial dan concerning Special Assignments and Social
performance. That is Lingkungan Badan Usaha Milik Negara and Environmental Responsibility Programs
the reason why we
have continued our yang merupakan perubahan atas Peraturan for State-Owned Enterprises as an amendment
commitment to give Menteri Badan Usaha Milik Negara PER-06/ to Regulation of the Minister of State-
benefits to broader MBU/09/2022 tentang Program Tanggung Owned Enterprises No. PER-06/MBU/09/2022
communities
around our Jawab Sosial dan Lingkungan Badan Usaha concerning Social and Environmental
operational areas in Milik Negara . Selain itu, ISO 26000 juga Responsibility Programs for State-Owned
order to boost their digunakan sebagai pedoman pelaksanaan Enterprises. The Company also uses ISO 26000
growth, self-reliance,
and prosperity. TJSL Perusahaan. Kegiatan TJSL juga as a guideline for its TJSL program. TJSL
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terintegrasi dengan kebijakan perusahaan, sehingga activities are also integrated with Company policies in
bisa meningkatkan reputasi Perseroan. Dalam a way that can improve its reputation. In practice, the
pelaksanaannya, Perseroan mengedepankan pada Company prioritizes empowering local communities
pemberdayaan masyarakat sekitar guna menciptakan to create self-reliance within the community through
kemandirian masyarakat melalui pendampingan dalam coaching in community development.
pengembangan masyarakat.
Demi mewujudkan cita-cita Perseroan dalam To reach its goal of providing sustainable benefits
memberikan manfaat keberlanjutan bagi masyarakat, to the community, the Company has assigned this
Perseroan memberikan tanggung jawab ini kepada responsibility to the Community Development
Community Development Department berdasarkan RKA Department based on the RKA after approval from
yang disetujui oleh Direktur Utama dan Direksi dalam the President Director, and the Board of Directors in
RKAP dengan memperhatikan perundang-undangan the RKAP, with due consideration of the regulatory
dan kebijakan kementrian BUMN untuk mewujudkan provisions and policies of the SOE ministry to realize
tujuan pembangunan berkelanjutan. Community sustainable development goals. The Community
Development Department terdiri dari Direktur SDM, Development Department consists of the HR Director,
Vice President SGA, Community Development Manager, SGA Vice President, Community Development Manager,
dan Staff Comdev. and Comdev Staff.
Pada pelaksanaannya, Perseroan menunjuk Community In practice, the Company has appointed a Community
Development Department untuk memastikan Development Department to ensure that the
pelaksanaan program TJSL ini dapat berjalan optimal implementation of the TJSL program can run optimally
dan sasarannya sesuai dengan tingkat prioritas. Oleh while the targets meet priority levels. Therefore, the
karena itu, Community Development Department Community Development Department has divided the
telah melakukan pembagian wilayah-wilayah yang areas based on location, pollution impact, type, size, and
penentuannya didasarkan oleh lokasi, dampak polusi, also based on the amount of funding it provides.
jenis, ukuran dan dana yang disediakan perusahaan.
Pembagian wilayah Area/lokasi
Regional division Area/location
Ring 1 Kelurahan Samangraya, Warnasari, Kubangsari, Kebonsari, Citangkil, Tegalratu, Rawaarum, Grogol, Kotabumi,
Kotasari, Kebondalem, dan Ramanuju (12 Kelurahan)
Samangraya, Warnasari, Kubangsari, Kebonsari, Citangkil, Tegalratu, Rawaarum, Grogol, Kotabumi, Kotasari,
Kebondalem, and Ramanuju sub-districts (12 sub-districts)
Ring 2 Masyarakat di wilayah Kota Cilegon lainnya sebanyak 43 Kelurahan
Residents of 43 sub-districts in other sides of Cilegon City
Ring 3 Masyarakat di wilyah Kabupaten Serang & Pandeglang
Communities in the Serang & Pandeglang Regency area
Ring 4 Masyarakat di wilayah Provinsi Banten (Lebak & Tangerang)
Communities in the Banten Province region (Lebak & Tangerang)
Di luar ring Masyarakat di luar Provinsi Banten
Outside the ring Out-of-Province Residents
DAMPAK OPERASIONAL [OJK F.23][GRI 413-2] OPERATIONAL IMPACT [OJK F.23][GRI 413-2]
Perseroan menyadari adanya potensi dampak positif The Company is aware of the potential positive and
maupun negatif kepada masyarakat dari kegiatan negative impacts on society of its operational activities.
operasionalnya. Untuk itu, Perseroan telah melakukan This is why the Company has conducted an impact
analisa dampak terhadap masyarakat yang tinggal analysis of the community residing near the power plant
di sekitar area pembangkit. Hasil identifikasi potensi area. The main identified potential negative impacts are
dampak negatif utama adalah penggunaan bahan bakar the use of fossil fuels, which results in greenhouse gas
fosil yang menghasilkan adanya emisi gas rumah kaca, emissions, minor potential related to waste processing,
potensi minor terkait pengolahan limbah, pengelolaan water management, air disturbances, land use as a place
air, gangguan udara, pemanfaatan lahan sebagai tempat for the Company’s head office, operational offices and
berdirinya kantor pusat, kantor-kantor operasional, service offices. However, the Company has made the
dan kantor layanan Perseroan. Akan tetapi, Perseroan necessary efforts to offset the potential negative impacts
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440 Krakatau Steel dalam Memberikan Manfaat Sosial Kepada Masyarakat Krakatau Steel in Providing Social Benefits to the Community telah berupaya mengimbangi potensi dampak negatif through various activities that can generate positive tersebut melalui berbagai kegiatan yang berdampak impacts, such as environmental conservation activities, positif, seperti kegiatan pelestarian lingkungan, efisiensi energy efficiency, waste management, job creation and energi, pengelolaan limbah, penciptaan lapangan kerja, community empowerment, as well as social assistance dan pemberdayaan masyarakat, serta bantuan-bantuan to the community. sosial yang diberikan kepada masyarakat. Perseroan menyadari bahwa setiap kegiatan The Company is aware that in every operational activity operasional pabrikan serta kawasan industri, maka akan of manufacturers and industrial areas lies the potential terdapat potensi terciptanya polusi dan dampak negatif for pollution and other negative impacts on the lives lainnya bagi kehidupan masyarakat lokal. Untuk itu, of local communities. Therefore, the Company remains Perseroan senantiasa berkomitmen untuk menciptakan committed to creating a work environment that is free lingkungan kerja yang bebas dari polusi udara, suara, from air pollution, noise, potential fire risks, and other potensi risiko kebakaran, dan risiko-risiko lainnya yang risks that may arise due to its operations. Routinely and mungkin timbul akibat kegiatan operasional Perseroan. comprehensively, the Company carries out a number Secara rutin dan menyeluruh, Perseroan melakukan of analysis stages to assess the impacts and risks that sejumlah tahapan analisis untuk menilai dampak may occur in the Company’s business activities. The serta risiko yang mungkin terjadi pada kegiatan bisnis Company also strives to make Environmental Impact Perseroan. Perseroan juga berupaya melengkapi proyek Analysis (AMDAL) documents, including social impact maupun kegiatan operasi yang dijalankan dengan analysis, part of its projects or operational activities. dokumen Analisis Mengenai Dampak Lingkungan (AMDAL) yang menyertakan analisis dampak sosial. Perseroan juga berkomitmen untuk berperan aktif Another commitment of the Company is to mendorong aspek pelestarian lingkungan yang actively appeal for sustainably managed aspects of dikelola secara berkelanjutan. Perseroan melakukan environmental preservation. We make various initiatives berbagai inisiatif dan inovasi berkolaborasi dengan and innovations in collaboration with stakeholders that para pemangku terkait program bidang lingkungan. relate to environmental programs. This commitment is Komitmen ini juga selaras dengan target pemerintah also in line with the government’s target of achieving menuju pencapaian pembangunan yang berkelanjutan/ sustainable development (SDGs). To realize this Sustainable Development Goals (SDGs). Untuk commitment, the Company runs rehabilitation and re- mewujudkan komitmen ini, Perseroan melaksanakan vegetation programs on some dying lands, both within kegiatan rehabilitasi dan revegetasi pada lahan kritis baik and outside operational concession areas. This program di dalam wilayah konsesi operasional maupun di luar helps to restore soil fertility, absorption capacity, and wilayah. Kegiatan ini bermanfaat untuk mengembalikan groundwater reserves while increasing biodiversity. kesuburan tanah, daya serap dan cadangan air tanah, serta meningkatkan keanekaragaman hayati. Untuk meningkatkan kualitas hubungan dengan To improve the quality of relations with the community, masyarakat, Perseroan menerima pengaduan the Company listens to public complaints directly in the masyarakat secara langsung berupa kritikan, saran, dan form of criticism, suggestions, and input. Throughout masukan. Sepanjang tahun 2023, tidak ada pengaduan 2023, the Company received no complaints from the yang Perseroan terima dari masyarakat setempat terkait local community about any of its operational activities. aktivitas operasional yang dijalankan. Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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PROGRAM TJSL [OJK F.25][GRI 413-1] TJSL PROGRAM [OJK F.25][GRI 413-1]
Krakatau Steel berkomitmen akan terus meningkatkan Krakatau Steel is committed to increasing its sustainable
kontribusi berkelanjutan untuk menciptakan tatanan contribution to creating a society that continues to grow
masyarakat yang terus bertumbuh dan berkembang and mature towards self-reliance. We are manifesting
secara mandiri. Hal ini kami wujudkan melalui program this commitment through the Social and Environmental
Tanggung Jawab Sosial dan Lingkungan (TJSL). Responsibility (TJSL) program. This underlies why we
Untuk itu, kami telah menyusun beberapa strategi have developed strategies through activities that are in
melalui kegiatan yang telah sesuai dengan Pilar Sosial, accordance with the Social Pillar, Economic Pillar and
Pilar Ekonomi, dan Pilar Lingkungan dengan fokus Environmental Pillar with a main focus on the Education,
utama pada bidang Pendidikan, Lingkungan, dan Environment and MSE Development.
Pengembangan UMK.
Pada penerapannya, kami fokus pada beberapa masalah In practice, we focus on certain issues with communities
yang terjadi di masyarakat sekitar wilayah operasional around our operational areas; for example, while public
kami, seperti meningkatnya kesadaran masyarakat akan awareness of the importance of education has increased,
pentingnya pendidikan, namun terkendala masalah many can’t afford education; and other issues such as
biaya, upaya untuk mencegah kerusakan lingkungan, how to prevent environmental damage, provide health
memberikan bantuan kesehatan, masih terdapat assistance, reduce the reduce the high unemployment
banyaknya pengangguran, bagaimana meningkatkan rate, and increase employee awareness of society and
kepedulian karyawan terhadap masyarakat dan the environment around the Company.
lingkungan di sekitar perusahaan.
Sepanjang tahun 2023, Perseroan telah menyusun Throughout 2023, the Company prepared a list of TJSL
sejumlah realisasi program kerja TJSL yang tertuang work programs as contained in the Company Activity
dalam Rencana Kegiatan dan Anggaran Perusahaan Plan and Budget (RKAP). The Company grouped its focus
(RKAP). Adapun fokus utama Perseroan untuk program on the TJSL program in 2023 into five areas, including:
TJSL di tahun 2023 ini dibagi menjadi 5 bidang, di
antaranya:
Bidang | Sector Kegiatan/Program Activities/Programs
Pendidikan · Beasiswa Pendidikan Program D1 untuk 3 orang: · D1 Program Education Scholarship for 3 people: The
Education Program ini bertujuan untuk mempersiapkan objective of this program was to prepare reliable
tenaga kerja andal yang berasal dari keluarga kurang workers who come from underprivileged families.
mampu. · Scholarships for 103 elementary to high school
· Beasiswa bagi siswa mulai tingkat SD sampai dengan students. The objective of this program was to
SLTA sebanyak 103 orang. Program ini bertujuan provide access to basic education for students in the
untuk memberikan akses pendidikan dasar bagi PB Mathla’ul Anwar environment, Serang.
santri di lingkungan PB Mathla’ul Anwar, Serang. · ICT Assistance: The program aimed to increase
· Bantuan TIK: Program ini bertujuan meningkatkan technological literacy for students.
literasi teknologi bagi santri. · Security Training for 20 People: This program aimed
· Pelatihan Keamanan untuk 20 Orang: Program ini to prepare workers in the field of security for the
bertujuan untuk mempersiapkan tenaga kerja pada community.
bidang pengamanan bagi masyarakat.
Lingkungan Penanaman Pohon sebanyak 72.540 pohon. Program Planting of 72,540 trees. This program aimed to prevent
Environment ini bertujuan untuk mencegah perubahan iklim, polusi climate change, pollution and environmental damage.
dan kerusakan lingkungan.
Pengembangan UMK · Safari Ramadhan - Bazaar UMKM: Program ini · Ramadhan Safari - MSME Bazaar: This program
MSE Development bertujuan untuk membantu memasarkan produk- sought to help market the products produced by the
produk hasil mitra binaan. fostered partners.
· Sertifikasi TKDN: Program ini bertujuan untuk · TKDN Certification: This program sought to increase
meningkatkan daya saing dan daya jual produk bagi the competitiveness and selling power of products of
mitra binaan. fostered partners.
· Perintisan Usaha Sale Pisang: Program ini bertujuan · Starting a Banana Sale Business: This program aimed
untuk menambah penghasilan dan diversifikasi to increase income and diversify the business. Social
usaha. Program Bidang Sosial. Sector Program.
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Bidang | Sector Kegiatan/Program Activities/Programs
Sosial · Bedah Rumah: Program ini bertujuan untuk · House Renovation: This program aimed to provide
Social memberikan hunian yang layak bagi masyarakat decent housing for the people of Cilegon who did not
Cilegon yang belum memiliki rumah layak huni. have a habitable house.
· Safari Ramadhan – Mudik Gratis: Program ini · Ramadhan Safari – Free Homecoming: This program
bertujuan untuk membantu mobilitas masyarakat aimed to help the mobility of the less fortunate in
Cilegon yang kurang mampu untuk pulang Cilegon to go to their hometowns during Ied Season.
kampung halaman. · Ramadhan Safari – Cheap Groceries: This program
· Safari Ramadhan – Sembako Murah: Program aimed to provide basic necessities for the less
ini bertujuan untuk menyediakan sembako bagi fortunate in Cilegon.
masyarakat Cilegon yang kurang mampu. · Sacrificial Animal Assistance: This program aimed to
· Bantuan Hewan Qurban: Program ini bertujuan distribute the meats of sacrificial animals to 43 sub-
menyalurkan bantuan hewan qurban bagi 43 districts in the Cilegon Region.
Kelurahan di Wilayah Cilegon. · BPJS Employment Assistance for MA Teaching Staff:
· Bantuan BPJS Ketenagakerjaan Bagi Tenaga This program aimed to provide labor protection for
Pengajar MA: Program ini bertujuan untuk teaching staff at Mathla’ul Anwar.
memberikan bantuan perlindungan tenaga kerja · Natural Disaster Emergency Response Assistance:
bagi tenaga pengajar di Mathla’ul Anwar. This program aimed to help relieve victims of natural
· Bantuan Tanggap Darurat Bencana Alam: Program disasters.
ini bertujuan untuk membantu meringankan korban · Mother’s Day Commemoration Seminar: This
bencana alam. program aimed to increase insight for seminar
· Seminar Peringatan Hari Ibu: Program ini bertujuan participants about the role, dedication, and
untuk menambah wawasan bagi peserta seminar contribution of women to the family, community,
tentang peran, dedikasi, dan kontribusi perempuan nation, and state.
terhadap keluarga, masyarakat, bangsa dan negara. · Clean Water Assistance: This program aimed to
· Bantuan Air Bersih: Program ini bertujuan provide clean water assistance to people in need.
memberikan bantuan air bersih bagi masyarakat · Mosque Renovation Assistance: This program aimed
yang membutuhkan. to maintain cleanliness, safety and comfort in the
· Bantuan Renovasi Masjid: Program ini bertujuan mosque environment.
menjaga kebersihan, keamanan dan kenyamanan di · Park Development: This program aimed to increase
lingkungan masjid. the beauty of the environment.
· Pembangunan Taman: Program ini bertujuan untuk · Voluntary Hours Program: This program aimed to
menambah keindahan lingkungan. increase employee awareness of the environment
· Program Voluntary Hours: Program ini bertujuan around the company.
untuk meningkatkan kepedulian karyawan terhadap
lingkungan sekitar perusahaan.
Kesehatan · Khitanan Massal: Program ini bertujuan untuk · Mass Circumcision: This program aimed to maintain
Health menjaga kesehatan terutama anak-anak. the health, especially of children.
· Posyandu & Alat Kesehatan: Program ini bertujuan · Posyandu & Health Equipment: This program
untuk menyediakan sarana dan prasarana kesehatan aimed to provide health facilities and infrastructure,
terutama anak balita. especially for children under five.
Perseroan juga telah menerima tanggapan yang positif The Company has also received positive responses from
dari masyarakat sekitar wilayah operasional. Ini menjadi the community around its operational areas. This is clear
bukti nyata adanya tingkat kepuasan penerima manfaat evidence of the level of satisfaction of the beneficiaries
Kegiatan CSR/TJSL. Kepuasan Penerimaan Manfaat of CSR/TJSL activities. Satisfaction with Receiving the
Kegiatan CSR/TJSL yang berjalan sepanjang tahun Benefits of CSR/TJSL Activities runs throughout 2023
2023 seiring dengan adanya upaya dalam peningkatan in line with efforts to increase activities, facilities, and
kegiatan, fasilitas, dan kesejahteraan yang diperoleh welfare obtained by the community from CSR/TJSL
masyarakat dari program CSR/TJSL, seperti: programs, such as:
· Adanya penambahan pengetahuan dari pelatihan/ · There was additional knowledge from CSR/TJSL
kegiatan CSR/TJSL training/activities
· Adanya peningkatan fasilitas sarana dan prasarana · There was an increase in socio-economic and
sosial ekonomi dan pendidikan dari kegiatan CSR/ educational facilities and infrastructure from CSR/
TJSL TJSL activities
· Adanya peningkatan lingkungan yang bersih dan · There was an increase in a clean and healthy
sehat environment
· Adanya peningkatan penghasilan masyarakat · There was an increase in people’s income
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· Adanya peningkatan kemandirian masyarakat · There was an increase in community independence
dalam menunjang kebutuhan hidup dan pelayanan in supporting their living needs and services are
semakin baik getting better
· Masyarakat bangga terhadap kegiatan CSR/TJSL. · The community is proud of CSR/TJSL activities.
Namun demikian, Perseroan tetap melakukan evaluasi However, the Company continues to evaluate
perbaikan terkait partisipasi masyarakat dan pertisipasi improvements related to community participation and
pemangku kepentingan dengan menempatkan stakeholder participation by treating them not only as
mereka bukan hanya sebagai obyek kegiatan CSR/TJSL, objects of CSR/TJSL activities but also as subjects who
tapi juga sebagai subyek yang bisa diajak kerja sama can be invited to cooperate and collaborate to bring to
dan kolaborasi untuk menyukseskan program-program success the Company’s CSR/TJSL programs.
CSR/TJSL milik Perseroan.
Program Utama TJSL di Tahun 2023 [GRI 203-1]
TJSL Main Program in 2023
Perseroan berkomitmen untuk mengendalikan The Company is committed to controlling the
dampak seluruh kegiatan usaha dengan impact of all business activities through active
berpartisipasi aktif dalam hal pemberdayaan participation in community empowerment. This is
masyarakat. Hal ini ditujukan untuk mewujudkan aimed at realizing sustainable community welfare
kesejahteraan dan kemajuan masyarakat yang and progress through the Social and Environmental
berkelanjutan melalui program Tanggung Jawab Responsibility (TJSL) program, with allocated funds
Sosial dan Lingkungan (TJSL) serta dana yang being adjusted to some of our main programs.
dialokasikan telah disesuaikan dengan beberapa
program utama kami.
Program Bedah Rumah Home Renovations Program
Program Bedah Rumah dijalankan dalam The Home Renovation Program is carried out to help
rangka membantu meningkatkan kesejahteraan improve the welfare of the community by improving
masyarakat dengan meningkatkan kualitas tempat the quality of life for people who currently live in
tinggalnya yang saat ini masih menghuni rumah indecent homes from the perspectives of health,
yang tidak layak secara kesehatan, keamanan, dan safety, and comfort.
kenyamanan.
Pada tahun 2023, kami telah melakukan program In 2023, we ran a house renovation program where
Bedah Rumah dengan membangun 100 rumah we built 100 uninhabitable houses into habitable
tidak layak huni menjadi rumah layak huni di houses around the Cilegon area. We hope that this
sekitar wilayah Cilegon. Kami berharap, upaya effort can help eradicate poverty in our operational
ini bisa membantu pengentasan kemiskinan di areas.
sekitar wilayah operasional kami.
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Program Beasiswa
Scholarship Program
Pendidikan menjadi salah satu kunci utama Education is one of the main keys in efforts to
dalam upaya untuk mewujudkan kesejahteraan realize community welfare in accordance with the
masyarakat secara merata sesuai dengan tujuan achievement goals summarized in the Sustainable
pencapaian yang terangkum dalam Sustainable Development Goals (SDGs). To support this,
Development Goals (SDGs). Untuk mendukung Krakatau Steel is committed to encouraging
hal tersebut, Krakatau Steel berkomitmen untuk the creation of improvements in the quality of
mendorong terciptanya peningkatan kualitas education, which will have various positive impacts
pendidikan yang akan memberikan berbagai on developing the quality of human resources (HR)
dampak positif pada pengembangan kualitas in Indonesia through the Education Pillar.
Sumber Daya Manusia (SDM) di Indonesia melalui
Pilar Pendidikan.
Program Beasiswa Scholarship Program
Kami menyadari bahwa terjadi peningkatan We noticed there had been an increase in public
kesadaran masyarakat akan pentingnya awareness of the importance of education, but they
pendidikan, namun masih terkendala masalah lack funds. This is why we run scholarship programs
biaya. Untuk itu, melalui program beasiswa, to produce reliable workers from underprivileged
kami ingin mempersiapkan tenaga kerja yang communities. Under this program, we hope to make
andal bagi masyarakat kurang mampu. Dalam the next generation capable of working to improve
program ini, kami berharap generasi seterusnya their family's economic capacity. We carry out this
mampu bekerja untukmeningkatkan kemampuan program regularly every year.
ekonomi keluarga. Program ini kami lakukan
secara rutin setiap tahun.
Pada tahun 2023, kami telah melaksanakan In 2023, we implemented a scholarship program
program beasiswa dengan tingkat pendidikan with a D1 education level for 3 people, where the
program D1 kepada 3 orang dengan tujuan untuk objective was to prepare reliable workers who come
mempersiapkan tenaga kerja andal yang berasal from underprivileged families. Furthermore, we also
dari keluarga kurang mampu. Selanjutnya kami provide a scholarship program to 103 students from
juga memberikan program beasiswa terhadap elementary to high school. This program aims to
siswa mulai tingkat SD sampai dengan SLTA provide access to basic education for students in the
sebanyak 103 orang. Program ini bertujuan untuk PB Mathla'ul Anwar environment, Serang.
memberikan akses pendidikan dasar bagi santri di
lingkungan PB Mathla’ul Anwar, Serang.
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Program Penanaman Pohon
Reforestation Program
Krakatau Steel telah melakukan program Krakatau Steel has carried out tree planting and
penanaman pohon dan konservasi sebagai upaya conservation programs as an effort to adapt to
adaptasi dan mitigasi perubahan iklim. Program and mitigate climate change. This conservation
konservasi tersebut dapat memberikan dampak program can have a direct positive impact on
positif secara langsung bagi perusahaan dalam companies by reducing greenhouse gas emissions
menurunkan emisi gas rumah kaca melalui through sustainable planting planning, monitoring,
skema perencanaan penanaman, monitoring, dan and involving local communities. This program is
pelibatan masyarakat lokal secara berkelanjutan. expected to reduce the negative impact of industry
Program ini diharapkan bisa mengurangi dampak on the environment.
negatif industri terhadap lingkungan.
Program Penanaman Pohon Tree Planting Program
Sepanjang tahun 2023, Krakatau Steel telah Throughout 2023, Krakatau Steel has planted 72,540
menanam sebanyak 72.540 pohon di lokasi trees at the Rawa Arum Grogol planting location,
penanaman Rawa Arum Grogol, Lapangan Golf, Golf Course, Purwakarta Police Station, Cidanau
Polsek Purwakarta, DAS Cidanau, Kawasan Industri Watershed, Krakatau Cilegon Industrial Area,
Krakatau Cilegon, Kota Cilegon, Banten. Cilegon City, Banten.
Program PUMK PUMK Program
Program PUMK ini tak hanya bertujuan untuk This PUMK program not only aims to provide assistance
memberikan bantuan pada pengembangan in capital development but also to improve the
permodalan, melainkan juga untuk meningkatkan entrepreneurial and managerial abilities of the fostered
kemampuan kewirausahaan, kemampuan manajerial MSEs, their production capabilities, their marketing
para UMK binaan, kemampuan produksi, ilmu knowledge, and other skills. Through the PUMK program,
pemasaran, dan lain sebagainya. Melalui program the fostered MSEs are expected to become strong and
PUMK, para UMK binaan diharapkan dapat menjadi self-reliant entrepreneurs. So, for long-term benefits,
pengusaha yang tangguh dan mandiri. Sehingga, the fostered MSEs can develop into medium and large
untuk manfaat secara jangka panjang, para UMK binaan businesses like we have dreamed of for them, which is to
dapat berkembang menjadi usaha menengah dan create a prosperous and self-reliant society.
besar sebagaimana cita-cita kami, yakni mewujudkan
masyarakat yang sejahtera dan mandiri.
Pada tahun 2023, fokus utama program PUMK In 2023, the main focus of the PUMK program was PUMK
adalah kolektabilitas PUMK, penjadwalan kembali collectability, rescheduling of PUMK partner contracts,
(rescheduling) kontrak mitra PUMK, identifikasi identification of anonymous deposits, and coaching of
setoran tanpa identitas, serta pembinaan mitra PUMK. PUMK partners. Until the end of 2023, the Company has
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Hingga akhir tahun 2023, Perseroan telah melakukan fostered 6,722 MSEs with details of 6,401 independent
binaan terhadap 6.722 UMK dengan rincian 6.401 mitra KSG distribution partners and 321 partners through
penyaluran mandiri KSG dan 321 mitra melalui pihak external parties, namely PT Bank Rakyat Indonesia Tbk
eksternal, yakni PT Bank Rakyat Indonesia Tbk (Persero). (Persero). The following are MSEs fostered by Krakatau
Berikut ini adalah UMK binaan Krakatau Steel yang Steel, as grouped into several sectors:
dibagi atas beberapa sektor:
Jumlah UMK Binaan Mandiri Jumlah UMK Binaan Eksternal
Sektor Number of Independently Number of Assisted MSEs in Sector
Assisted MSEs External Scope
Jasa/ Service 239 48 Jasa/ Service
Industri/ Industry 2.992 23 Industri/ Industry
Perdagangan/Trade Sector 2.084 224 Perdagangan/Trade Sector
Perikanan/ Fishery 454 4 Perikanan/ Fishery
Pertanian / Agriculture 112 5 Pertanian / Agriculture
Peternakan/ Farm 520 17 Peternakan/ Farm
Jumlah/Total 6.401 321 Jumlah/Total
REALISASI PENYALURAN PROGRAM PUMK MANDIRI 2023
Realization of Distribution of the PUMK Mandiri Program 2023
Realisasi (Rp)
Uraian Description
Realization (Rp)
Sektor Jasa/ Service Sector 4.334.959.064 Sektor Jasa/ Service Sector
Sektor Industri/ Industrial Sector 36.343.236.635 Sektor Industri/ Industrial Sector
Sektor Perdagangan/ Trade Sector 60.189.734.320 Sektor Perdagangan/ Trade Sector
Sektor Perikanan/ Fisheries Sector 5.217.074.000 Sektor Perikanan/ Fisheries Sector
Sektor Pertanian/ Agricultural Sector 7.430.842.500 Sektor Pertanian/ Agricultural Sector
Sektor Peternakan/ Livestock Sector 6.619.742.000 Sektor Peternakan/ Livestock Sector
Jumlah 120.135.588.519 Total
REALISASI PENYALURAN PROGRAM PUMK MELALUI PIHAK EKSTERNAL 2023
Realization of PUMK Program Distribution Through External Parties in 2023
Realisasi (Rp)
Uraian Description
Realization (Rp)
Sektor Jasa/ Service Sector 1.625.000.000 Sektor Jasa/ Service Sector
Sektor Industri/ Industrial Sector 771.000.000 Sektor Industri/ Industrial Sector
Sektor Perdagangan/ Trade Sector 6.619.000.000 Sektor Perdagangan/ Trade Sector
Sektor Perikanan/ Fisheries Sector 150.000.000 Sektor Perikanan/ Fisheries Sector
Sektor Pertanian/ Agricultural Sector 120.000.000 Sektor Pertanian/ Agricultural Sector
Lainnya/Other 615.000.000 Lainnya/Other
Jumlah 9.900.000.000 Total
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KSG Bersama Dekranas dan Kementerian BUMN Beri Pelatihan
kepada UMKM untuk Naik Kelas
KSG worked with the Dekranas and the Ministry of SOE to give trainings for MSME
to Upgrade themselves
KSG berpartisipasi dalam HUT Dewan Kerajinan KSG participated in the 43rd Anniversary of the
Nasional (Dekranas) ke-43 di mana Dekranas National Crafts Council (Dekranas), where Dekranas
bersama Kementerian BUMN mendukung worked with the Ministry of SOE to support Domestic
penyelenggaraan pelatihan Sertifikasi Tingkat Component Level Certification (TKDN) training and
Komponen Dalam Negeri (TKDN) dan pemberian grant capital support to MSMEs. This training was
dukungan Permodalan bagi UMKM. Pelatihan ini consistent with the government’s concern, where
sejalan dengan kepedulian Pemerintah yang saat the emphasis was to encourage all relevant parties
ini tengah menekankan dan mendorong seluruh to optimize the use of domestic or local products,
pihak untuk mengoptimalkan penggunaan which, in the end, will further ignite the country’s
produk-produk dalam negeri atau produk lokal, economic growth.
yang pada akhirnya diharapkan dapat mendorong
pertumbuhan ekonomi negara
Acara ini tidak hanya dihadiri secara langsung oleh Attendees of this event were not only MSME from
pelaku UMKM dari wilayah Jabodetabek, Cilegon Jabodetabek, Cilegon, and Lebak Banten but also
dan Lebak Banten namun terdapat beberapa from other regions such as Central Java, East Java,
pelaku UMKM dari beberapa wilayah seperti Jawa Yogyakarta, and even Sumatra such as Lampung
Tengah, Jawa Timur, Yogyakarta, bahkan wilayah and Pekanbaru. This shows the MSME’s strong
Sumatera seperti Lampung dan Pekanbaru. Hal passion to thrive and advance and has encouraged
ini menunjukkan para pelaku UMKM memiliki us to support and facilitate them as they move
semangat yang kuat untuk maju dan berkembang, towards self-reliance in a more advanced Indonesia.
sehingga perlu terus didukung serta difasilitasi
demi terwujudnya UMKM Tangguh Indonesia Maju.
Adapun Krakatau Steel mengirimkan 25 pelaku Krakatau Steel sent 25 of its leading MSMEs to
UMKM unggulan untuk berpartisipasi dalam acara participate in this event. In total, this training was
ini. Secara total pelatihan ini diikuti oleh 105 pelaku virtually attended by 105 MSMEs, in addition to the
UMKM secara luring dan 200 pelaku UMKM mitra 200 MSME partners of Krakatau Steel, PT BRI, and
binaan dari gabungan BUMN Krakatau Steel, PT PT Surveyor Indonesia combined. This training
BRI dan PT Surveyor Indonesia. Pelatihan kepada for MSMEs consisted of 2 (two) sessions, where in
UMKM kali ini terdiri dari 2 (dua) sesi, di mana pada session I the theme was TKDN Certification, while
sesi I mengangkat tema mengenai Sertifikasi in session II the participants were given knowledge
TKDN sedangkan pada sesi II para peserta dibekali about how MSME can get capital support.
pengetahuan tentang Dukungan Permodalan
bagi UMKM.
PROGRAM BANTUAN SOSIAL SOCIAL ASSISTANCE PROGRAM
[OJK F.25][GRI 413-1] [OJK F.25][GRI 413-1]
Program bantuan sosial meliputi berbagai kegiatan Social assistance programs cover various activities
yang bersifat memperbaiki kualitas hidup masyarakat. designed to improve the quality of life in the community.
Program-program sosial Perseroan terutama dalam The objective of the Company’s social programs,
hal pemberdayaan masyarakat ini bertujuan untuk especially in terms of community empowerment, is to
membantu mengurangi kemiskinan dengan help reduce poverty by equipping the community with
memberikan keterampilan dan akses ke sumber the needed skills and access to economic resources
daya ekonomi atas SDG 1 – Tidak Ada Kemiskinan, for SDG 1 - No Poverty, increasing access and quality
meningkatkan akses dan kualitas pendidikan dengan of education with training on skills and access to
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memberikan pelatihan keterampilan dan akses ke education for SDG 4 - Quality Education, creating jobs
pendidikan atas SDG 4 – Pendidikan Berkualitas, and increasing economic growth by providing skills and
membantu menciptakan lapangan kerja dan business support for SDG 8 – Decent Work and Economic
meningkatkan pertumbuhan ekonomi dengan Growth, as well as narrowing social and economic gaps
memberikan keterampilan dan dukungan bisnis by providing access and support to disadvantaged
atas SDG 8 – Pekerjaan Layak dan Pertumbuhan communities for SDG 10 – Reducing Inequalities as the
Ekonomi, serta mengurangi ketimpangan sosial dan current focus of the Company’s SDGs.
ekonomi dengan memberikan akses dan dukungan
kepada masyarakat yang kurang mampu atas SDG 10
– Berkurangnya Kesenjangan yang merupakan fokus
SDG Perseroan.
Hal ini juga merupakan wujud kepatuhan Kami This is also a form of our adherence to the mandate
dalam mengemban amanat PERMEN BUMN PER-1/ of PERMEN BUMN PER-1/MBU/03/2023 concerning
MBU/03/2023 tentang Penugasan Khusus dan Program Special Assignments and Social and Environmental
Tanggung Jawab Sosial dan Lingkungan Badan Responsibility Programs for State-Owned Enterprises. In
Usaha Milik Negara . Pada tahun 2023, Perseroan telah 2023, the Company distributed a social assistance fund
menyalurkan dana bantuan sosial dengan rincian with the following details:
sebagai berikut:
Tujuan Pembangunan
Bidang Program Berkelanjutan Jumlah (Rp)
Sector Program Sustainable Development Total (Rp)
Goals
Pendidikan dan Pelatihan Beasiswa Pendidikan Program D1 untuk 3 24.000.000
Education and Training orang
D1 Program Education Scholarship for 3
people
Beasiswa SD-SMA sebanyak 103 orang 123.600.000
Scholarship for 103 elementary and high
school students
Bantuan TIK 13.900.000
ICT Assistance
Pelatihan keamanan untuk 20 orang 55.000.000
Security training for 20 people
Lingkungan Penanaman 72.540 pohon 565.305.000
Environment Planting 72,540 trees
Pengembangan UMK Safari Ramadhan – Bazaar UMKM 6.575.000
MSE Development Ramadhan Safari – MSME Bazaar
Sertifikasi TKDN 480.000.000
TKDN certification
Perintisan usaha Sale Pisang 25.000.000
Initiating start up Banana Sale business
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Tujuan Pembangunan
Bidang Program Berkelanjutan Jumlah (Rp)
Sector Program Sustainable Development Total (Rp)
Goals
Sosial Bedah Rumah 6.860.000.000
Social Home Renovations
Safari Ramadhan – Mudik Gratis 89.590.000
Ramadhan Safari – Free Homecoming
Safari Ramadhan – Sembako Murah 111.950.000
Ramadhan Safari – Affordable Basic Food
Bantuan Hewan Kurban 2.525.500.000
Sacrificial Animal Assistance
Bantuan BPJS Ketenagakerjaan kepada 127.008.000
Tenaga Pengajar MA
BPJS Employment Assistance to MA
Teaching Staff
Bantuan Tanggap Darurat Bencana Alam 20.000.000
Natural Disaster Emergency Response
Assistance
Seminar Peringatan Hari Ibu 21.319.000
Mother’s Day Commemoration Seminar
Bantuan Air Bersih 4.500.000
Clean Water Assistance
Renovasi Masjid 10.000.000
Mosque renovation
Pembangunan Taman 10.000.000
Park Development
Kesehatan Khitanan Massal 73.440.000
Health Mass Circumcision
Posyandu dan Alat Kesehatan 119.270.000
Posyandu and Health Equipment
Jumlah/Total 11.265.957.000
Catatan | Note:
Sumber dana berasal dari cost center Induk, cost sharing dengan Anak Perusahaan dan sharing kegiatan Anak Perusahaan.
Fund was sourced from the parent cost center, cost sharing with subsidiaries and sharing of subsidiary activities.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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450 Krakatau Steel dalam Memberikan Manfaat Sosial Kepada Masyarakat Krakatau Steel in Providing Social Benefits to the Community MEKANISME PENGADUAN MASYARAKAT PUBLIC COMPLAINTS MECHANISM [OJK F.24] [OJK F.24] Perseroan telah mengembangkan mekanisme The Company has developed a complaint mechanism pengaduan bagi masyarakat untuk menyampaikan for the public to voice environmental and social perihal terkait lingkungan dan sosial di wilayah issues in operational areas. As a manifestation of the operasional. Sebagai wujud keseriusan Perseroan dalam Company’s seriousness in maintaining the quality of menjaga kualitas hidup masyarakat yang berada di area life of the community in the factory operational area, operasional pabrik, Perseroan senantiasa mengadakan the Company always holds meetings with community pertemuan dengan tokoh masyarkat, pemerintah, leaders, government officials, religious leaders, and tokoh agama, dan lembaga swadaya masyarakat non-governmental organizations to solve public-related untuk memecahkan masalah yang timbul terkait issues. In 2023, no public complaint was voiced against kemasyarakatan. Pada tahun 2023, tidak ditemukan incidents of violations that could’ve violated the rights of adanya pengaduan masyarakat terkait insiden indigenous or local communities. pelanggaran yang melibatkan hak-hak masyarakat adat/setempat. Adapun saluran pengaduan bagi masyarakat untuk The complaint channel for the public to voice menyampaikan keluhan, kritik, dan saran kepada complaints, criticism, and suggestions to the Company Perseroan untuk dijadikan evaluasi dan peningkatan for evaluation and improvement of future performance kinerja ke depannya dapat disampaikan langsung di can be submitted directly at the Comdev office or via kantor Comdev atau melalui WhatsApp TJSL di nomor WhatsApp TJSL at 0878 1107 0026. 0878 1107 0026. Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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451
Krakatau Steel dalam
Tanggung Jawab Produk
Krakatau Steel in Product Responsibility
Keberlanjutan bisnis KSG sangat ditentukan The sustainability of KSG’s business depends
oleh kualitas produk dan layanan. Oleh karena itu, highly on the quality of its products and
Perseroan berkomitmen untuk menyediakan services. Hence, the Company is committed
produk dan layanan yang optimal, berkualitas, to providing an optimal and competitive
kompetitif, dan menghasilkan manfaat bagi range of quality products and services that
perekonomian Indonesia. Hal ini merupakan Indonesia’s economy can benefit from. This
Dalam memastikan perwujudan komitmen visi Perseroan yakni is a manifestation of the Company’s vision
keamanan menjadi “Perusahaan baja terpadu dengan statement, which is to become “an integrated
pelanggan,
keunggulan kompetitif untuk tumbuh dan steel company with competitive advantages
Perseroan berupaya
memastikan setiap berkembang secara berkesinambungan to grow and develop sustainably to become a
produk telah menjadi perusahaan terkemuka di dunia.” leading company in the world.”
mencapai standar
pengemasan
yang ditentukan. PENINGKATAN KUALITAS IMPROVING THE QUALITY OF
Hal ini dilakukan PRODUK DAN LAYANAN PRODUCTS AND SERVICES
untuk melindungi
[OJK F.17][OJK F.26][OJK F.28][GRI 3-3] [OJK F.17][OJK F.26][OJK F.28][GRI 3-3]
dan menjamin
mutu produk yang Untuk memberikan produk dan layanan yang To provide an optimal and competitive range
dikirim, sekaligus optimal, berkualitas, dan kompetitif, Perseroan of quality products and services, the Company
melindungi
menerapkan standar sistem manajemen runs management system standards that
pelanggan,
sehingga yang telah tersertifikasi baik secara nasional have been certified both nationally and
ada jaminan maupun internasional seperti Sertifikasi Sistem internationally, such as Management System
kesesuaian mutu
Manajemen (ISO 9001:2015, ISO 14001:2015, ISO Certification (ISO 9001:2015, ISO 14001:2015,
yang konsisten
antara produk jadi 45001:2018, ISO 37001:2017, ISO 17025:2017 dan ISO 45001:2018, ISO 37001:2017, ISO 17025:2017,
dengan pesanan SMK3). Selain itu, setiap produk baja Krakatau and SMK3). In addition, every Krakatau Steel’s
pelanggan.
Steel memiliki Sertifikasi Produk seperti (SNI steel products have certifications such as SNI
In ensuring (Indonesia), JIS (Jepang), Sirim PCL (Malaysia), (Indonesia), JIS (Japan), Sirim PCL (Malaysia),
customer safety, FPC CE Marking (Europe), BIS (India), dan FPC CE Marking (Europe), BIS (India), and Ship
the Company
Plat Kapal (ABS, LR, BKI), sehingga Perseroan Plate (ABS, LR, BKI), all of which are adopted
always works to
ensure that each dapat memastikan seluruh produk baja telah to assure the quality and safety of its steel
of the products terjamin kualitas dan keamanannya. [GRI 416-1] products. [GRI 416-1]
it offers meets
certain packaging
standards. This is Selain berpedoman pada standar sertifikasi Apart from using these certification standards
done to protect tersebut, Perseroan juga menerima as guidance, the Company also receives
and assure the
permintaan untuk memproduksi baja requests to produce steel with exclusive
quality of the
products shipped dengan spesifikasi khusus, sesuai standar specs according to customer standards and
while protecting dan kebutuhan pelanggan, seperti spesifikasi needs, such as for automotive use, oil and
customers to
untuk penggunaan otomotif, pipa minyak gas pipelines, and the defense and heavy
ensure consistent
product quality dan gas, serta industri pertahanan dan alat equipment industry. In practice, meeting
where finished berat. Dalam praktiknya, upaya pemenuhan the specs involved certain processes, from
products meet the
spesifikasi khusus ini diterapkan mulai dari sourcing key raw materials and production
customer’s order.
tahap perolehan bahan baku utama maupun auxiliary materials to the production process
bahan pembantu produksi, serta selama and up to the final stage, where the finished
berlangsungnya proses produksi hingga product is ready for shipment.
produk jadi siap untuk dikirim.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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452 Krakatau Steel dalam Tanggung Jawab Produk Krakatau Steel in Product Responsibility Sejak 2021, Perseroan melakukan program inovasi Since 2021, the Company has run a product-downstream hilirisasi produk untuk meningkatkan nilai tambah innovation program to increase product-added value produk dan mengoptimalkan utilisasi industri baja and optimize the utilization of the domestic steel dalam negeri. KSG meluncurkan produk hilirisasi produk industry. KSG launched downstream products with dengan konsep sharing economy, dimana Perseroan a sharing economy concept, where we use partner memanfaatkan pabrik-pabrik milik mitra dengan bahan factories with raw materials from KSG to produce baku dari KSG untuk menghasilkan produk hilir. Hal downstream products, as part of the Company’s effort ini juga sebagai upaya Perseroan mendukung agenda to support the Indonesian Government’s agenda on Pemerintah Indonesia terkait hilirisasi produk. product downstreaming. Dalam memastikan keamanan pelanggan, Perseroan In ensuring customer safety, the Company always works berupaya memastikan setiap produk telah mencapai to ensure that each of the products it offers meets certain standar pengemasan yang ditentukan. Hal ini dilakukan packaging standards. This is done to protect and assure untuk melindungi dan menjamin mutu produk yang the quality of the products shipped while protecting dikirim, sekaligus melindungi pelanggan, sehingga ada customers to ensure consistent product quality where jaminan kesesuaian mutu yang konsisten antara produk finished products meet the customer’s order. jadi dengan pesanan pelanggan. Untuk meningkatkan kualitas produk dan layanan, To improve the quality of products and services, the Perseroan telah meluncurkan meluncurkan program Company has launched a Customer Access Mechanism Customer Access Mechanism yang meliputi layanan program that covers services via telephone/fax/ melalui telepon/ fax/email, website, Customer Access email, website, Customer Access System, Customer System, Customer Information System, kunjungan rutin Information System, regular visits to consumers, ke konsumen, temu pelanggan, technical support, serta customer meetings, technical support, as well as joint penelitian dan pengembangan produk bersama (joint research and development. research and development). Teknologi digital telah menjadi perhatian khusus yang Digital technology has become a special concern that dikembangkan secara berkelanjutan oleh Perseroan the Company has consistently developed in an effort sebagai upaya memudahkan konsumen dalam to facilitate consumers in making production plans merencanakan produksi melalui aplikasi KRASmart through the KRASmart Connect application. Consumers Connect. Aplikasi tersebut dapat di gunakan konsumen can use this application to track orders online via the untuk melacak order secara daring melalui fitur Order Order Management System and Estimated Time of Management System dan Estimated Time of Arrival Arrival (ETA) features. (ETA). Dalam meningkatkan pelayanan after sales, Perseroan In order to improve after-sales services, the Company memiliki unit kerja bernama Customer Technical Service operates a work unit called the Customer Technical Department yang bertanggung jawab menyelesaikan Service Department, which is responsible for settling all semua keluhan pelanggan, baik dalam bentuk komplain customer complaints, whether complaints or claims. To maupun klaim. Untuk menanggulangi komplain dan handle customer complaints and claims, the Company klaim pelanggan, Perseroan melakukan program carries out regular review programs, ranging from review secara berkala, mulai dari yang bersifat teknis technical to managerial, such as Corrective Action hingga manajerial, seperti Corrective Action Review Review (CAR), Quality & Claim Review, Quality Council, (CAR), Quality & Claim Review, Quality Council, dan and Management Review. Management Review. Jika terdapat klaim dari pelanggan, Perseroan akan The Company will conduct an investigation into any claim melakukan investigasi baik secara internal maupun from a customer, both internally and externally. Internal eksternal. Investigasi internal meliputu data-data investigations include production data and inspection produksi serta hasil inspeksi, sedangkan investigasi results, while external investigations are carried out eksternal dilakukan pemeriksaan langsung di gudang directly at the customer’s warehouse. The investigation Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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453 pelanggan. Hasil investigasi tersebut kemudian dikaji results are then reviewed and discussed with the dan didiskusikan dengan bagian terkait, sebelum relevant departments, and the customer claims are tim menjawab klaim dari pelanggan. Klaim dapat responded to by the in-charge teams. Claims can either diterima maupun ditolak, dan jika klaim diterima be accepted or rejected, and if the claim is accepted, dapat menggunakan dua mekanisme yakni diberikan two mechanisms are normally used: compensation kompensasi maupun penarikan material. Adapun setiap and product retour. Every claim from a customer will klaim dari pelanggan akan dilaporkan atau disampaikan be reported or submitted by the Production Team and/ oleh Tim Produksi dan/atau Tim Quality Control dalam or Quality Control Team in a bi-weekly Quality Review rapat dua mingguan Quality Review, dengan harapan meeting for quality improvement in the future. adanya perbaikan kualitas ataupun peningkatan kualitas. Pada tahun 2023, terdapat klaim sebanyak 24,78 kTon di In 2023, there were claims of 24.78 kTons, but we only mana jumlah klaim yang diterima sebanyak 2,59 kTon agreed to accept 2.59 kTons, or 10.45% of the total claims atau setara dengan 10,45% dibandingkan dengan klaim we received. Of the number of claims accepted, the yang masuk. Dari jumlah klaim yang diterima, Perseroan Company has already made follow-up and evaluation in melakukan tindak lanjut dan evaluasi berupa quality the form of quality review meetings with related parties review meeting dengan pihak terkait setiap 2 minggu every 2 weeks, issuing Problem Identification and sekali, penerbitan Problem Identification and Corrective Corrective Action (PICA), and as consumers requested, Action (PICA) jika dibutuhkan oleh konsumen, sesuai in accordance with Quality Assurance procedures, dengan prosedur Quality Assurance akan dibuatkan a Corrective Action Request (CAR) would be made Corrective Action Request (CAR) jika ditemukan masalah if repeated issues with regards to the claims were terkait klaim produk yang muncul secara berulang. identified. DAMPAK PRODUK DAN LAYANAN IMPACT OF PRODUCTS AND SERVICES [OJK F.27] [OJK F.27] Perseroan secara detail dan transparan menyampaikan The Company gives detailed and transparent information informasi dan spesifikasi berbagai produk yang dapat and specifications for various products, which can be diakses dan diunduh melalui website Perseroan. accessed and downloaded via its official website. The Perseroan juga memberikan informasi mengenai cara Company also gives information about how to order and pemesanan dan kontak penjualan di website dilengkapi contact sales on the website, which comes with an email email dan nomor kontak. KSG juga senantiasa and contact number. KSG also always discloses clearer menyampaikan informasi produk yang lebih jelas dan and more detailed product information through our lebih detail melalui talenta-talenta sales kami. sales talent. Pemenuhan pesanan pelanggan dipenuhi secara make We meet customer orders on a make-to-order basis, to order, dimana pelanggan melakukan pemesanan where the customer places an order that KSG then fulfills dan KSG memenuhi pesanan sesuai dengan spesifikasi, according to the specifications, dimensions, quantity, dimensi, jumlah, serta waktu pengiriman yang diminta. and delivery time requested. Before a product is shipped, Sebelum dilakukan pengiriman produk, KSG melakukan KSG makes initial quality inspections, from the time inspeksi kualitas mulai pada saat bahan baku akan the raw materials are prepared for production, during dilakukan produksi, pada saat proses produksi serta the production process, after the product leaves the setelah produk keluar dari lini produksi dan pada saat production line, and before delivery to customers. This sebelum dilakukan pengiriman ke pelanggan. Jadi, means that all products sent from the KSG production produk yang keluar dari fasilitas produksi KSG sudah facility have been inspected and standardized with melalui inspeksi dan standarisasi sesuai dengan SNI SNI and other international standards to ensure that maupun standar internasional lainnya sehingga produk the products that arrive at the customer’s warehouse yang sampai ke gudang pelanggan telah teruji dan have been tested and are safe for use according to their aman untuk digunakan sesuai dengan peruntukannya. intended purpose. Terkait dampak negatif, Perseroan telah mengidentifikasi The Company also identifies potential negative impacts potensi dampak negatif dari produk yang tidak sesuai from products that do not meet customer needs. The dengan kebutuhan pelanggan. Dampak negatif paling most significant negative impact of the product is a signifikan dari produk adalah menurunnya kepercayaan deterioration of customer trust and satisfaction with dan kepuasan pelanggan terhadap kualitas produk the quality of KSG products, which has the potential to KSG sehingga akan berpotensi menurunkan tingkat reduce the level of sales of the Company’s materials. penjualan material Perseroan. PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Krakatau Steel dalam Tanggung Jawab Produk
Krakatau Steel in Product Responsibility
Untuk mengantisipasi dampak tersebut, Perseroan To anticipate this impact, the Company has taken the
telah memiliki langkah mitigasi sebagai berikut: following mitigation steps:
1. Melakukan technical review ataupun diskusi teknis 1. Conducting technical reviews or technical
dengan pelanggan jika dibutuhkan. Hal-hal diatas discussions with customers if necessary. The above
dapat dilakukan pada saat pelanggan merencanakan actions can be taken when the customer plans to
untuk menempatkan pesanan ke KSG; place an order with KSG;
2. Melaksanakan dan mengontrol proses produksi 2. Exercising control over the production process and
dan pengendalian kualitas terhadap produk sesuai quality control over products in accordance with
dengan SOP (Standar Operasional Prosedur); SOP (Standard Operating Procedure);
3. Memberikan respon pelayanan yang cepat dan 3. Providing a fast and effective service response to
efektif terhadap klaim/komplain pelanggan (after customer claims/complaints (after sales service);
sales service); 4. Making innovations and improvements to identified
4. Melakukan inovasi dan perbaikan terhadap masalah/ product issues /defects;
cacat produk yang ditemukan; 5. Increasing Customer Engagement
5. Meningkatkan Customer Engagement
PRODUK YANG DITARIK KEMBALI [OJK F.29] RECALLED PRODUCTS [OJK F.29]
Perseroan memiliki kebijakan penarikan produk jika The Company has a product retour policy if it is proven
terdapat produk yang tidak sesuai dengan standar that the products it has shipped do not meet the
spesifikasi yang disepakati antara Perseroan dengan standard specifications agreed between the Company
pelanggan. Seperti ditemukan cacat sehingga produk and customers. Examples include a found defect that
tidak dapat digunakan oleh pelanggan. Pada tahun make the product unusable to the customers. In 2023,
2023, Perseroan telah melakukan penarikan produk the Company recalled 0.38 kTons of product or the
sebanyak 0,38 kTon atau setara dengan 0,015% dari equivalent of 0.015% of the number of claims received.
jumlah klaim yang masuk. Dari penarikan tersebut, Of the retours, the Company has made follow-up or
Perseroan melakukan tindak lanjut atau evaluasi dengan evaluation by re-inspecting the retoured materials and
melakukan inspeksi ulang terkait material yang ditarik then, based on the quality of the material, classifying it as
dan kemudian diberikan status berdasarkan kualitas good for resale or meltdown for reproduction purpose.
dari material untuk kemudian dapat dijual atau dilebur.
KEPUASAN KONSUMEN [OJK F.30] CUSTOMER SATISFACTION [OJK F.30]
Untuk mengukur kepuasan konsumen, Perseroan To measure consumer satisfaction, the Company
melakukan survey kepuasan pelanggan yang dilakukan conducts customers satisfaction surveys held by
oleh lembaga survey independen untuk mendapatkan independen survey organization to obtain valid results.
hasil yang valid. Hasil survei kepuasan tahun 2023 telah The results of the 2023 satisfaction survey were carried
dilakukan oleh pihak ketiga dengan membandingkan out by a third party by comparing each product
masing-masing produk yang diproduksi KSG dengan produced by KSG with competitors in the same industry.
kompetitor dan industri yang sama. Pada survei The customer satisfaction survey uses measurements of
kepuasan pelanggan menggunalan pengukuran nilai the Customer Satisfaction Index (CSI), Customer Loyalty
Customer Satisfaction Index (CSI), Customer Loyalty Index (CLI), and Net Promoter Score.
Index (CLI), dan Net Promotor Score.
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455 Nilai CSI merupakan penilaian kepuasan pelanggan The CSI value is an assessment of customer satisfaction terhadap kinerja dan produk, dengan penilaian dari with performance and products, with assessments pre-sales hingga after-sales. Untuk CLI merupakan ranging from pre-sales to after-sales. CLI is a survey survei untuk menilai loyalitas pelanggan KSG untuk to assess KSG customer loyalty, where the customers tetap menggunakan produk dari perusahaan secara decide whether or not they will continue using the berkelanjutan. Untuk net promotor, merupakan survei company’s products. The net promoters, meanwhile, yang bertujuan untuk menilai bagaimana pelanggan are a survey that aims to assess how satisfied customers merasa puas dan ada kemauan untuk mempromosikan are and whether or not they are willing to refer KSG’s or penggunaan produk KSG maupun kompetitor. competitors’ products. Secara umum, nilai CSI 4,82 poin (kategori Puas) dimana In general, the CSI score was 4.82 points (falling under penilaian menggunakan skala 0 – 6 (dari sangat tidak the satisfied category), where the assessment uses puas hingga sangat puas). Nilai CSI KSG pada tahun a scale of 0–6 (from very dissatisfied to very satisfied). 2022 masih di atas nilai CSI kompetitor (4,72 poin) dan KSG’s CSI score in 2022 was higher than the CSI scores industri (4,80 poin). Sedangkan untuk penilaian CLI, of competitors (4.72 points) and industry (4.80 points). KSG memperoleh 58% (kategori tidak loyal) dengan Meanwhile, for the CLI assessment, the KSG score was menggunakan skala < 50% - > 60% (tidak loyal hingga 58% (disloyal category) using a scale of < 50% to > 60% sangat loyal), ada penurunan sebesar 12%. Namun (not loyal to very loyal), a decrease of 12%. However, KSG’s penurunan KSG masih lebih baik dibandingkan decline was better than that of competitors (52% to penurunan kompetitor (52% menjadi 31%, atau menurun 31%, or a decrease of 21%) and industry (55% to 34%, or a 21%) dan industri (55% menjadi 34%, atau menurun 21%). decrease of 21%). In the net promoter survey, KSG earned Untuk survei net promotor, KSG memperoleh nilai 64% a score of 64%, still higher than its competitor’s (40%). masih lebih tinggi dibandingkan nilai net promotor kompetitor (40%). PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tentang Laporan
Keberlanjutan
About the Sustainability Report
Periode Pelaporan [GRI 1 Januari-31 Desember 2023 January 1 – December 31, 2023
2-3]
Reporting Period [GRI 2-3]
Tanggal Publikasi Tidak ada No
Laporan Sebelumnya
[GRI 2-3]
Publication Date of
Previous Report [GRI 2-3]
Perseroan Siklus Pelaporan [GRI Setiap tahun Annually
2-3]
senantiasa Reporting Cycle [GRI 2-3]
memberikan
Cakupan Laporan [GRI · PT Krakatau Steel (Persero) Tbk dan • PT Krakatau Steel (Persero) Tbk
atensi 2-2] tidak mencakup anak perusahaan excluding subsidiaries
terhadap Report Coverage [GRI 2-2] · Kinerja keuangan merupakan laporan • Financial performance is a consolidated
konsolidasi seluruh grup Perseroan report for the entire Company group.
masukan, · Teknik pengukuran data finansial • Financial data measurement
tanggapan serta dilakukan dengan menggunakan techniques are carried out using
saran dari para standar akuntansi yang berlaku di accounting standards applicable in
Indonesia. Indonesia.
pemangku · Data non-finansial menggunakan • Non-financial data use comprehensive
kepentingan teknik pengukuran data yang data measurement techniques based
komprehensif atas literatur pendukung on literature supporting reporting
dalam sistem pelaporan. systems.
menyajikan isi · Data pembanding dari dua periode · Comparative data from the previous
pelaporan sebelumnya. two reporting periods.
laporan
Standar yang Digunakan · Surat Edaran Otoritas Jasa Keuangan • Financial Services Authority Circular
Standards Used No. 16/SEOJK.04/2021. No. 16/SEOJK.04/2021.
· Global Reporting Initiatives (GRI) · Global Reporting Initiatives (GRI)
The Company Standards 2021 dengan referensi (with Standards 2021 with reference.
attends closely reference).
to inputs, Pernyataan Kembali Tidak ada No
[GRI 2-4]
responses, and
Restatement [GRI 2-4]
suggestions
Verifikasi Pihak Eksternal Verifikasi dilakukan melalui audit laporan Has made verification through audits
from [OJK G.1][GRI 2-5] finansial oleh auditor independen, tetapi of financial reports by independent
stakeholders Verification by External belum melakukan assurance untuk auditors but has not given assurance for
in presenting Party [OJK G.1][GRI 2-5] laporan keberlanjutan. sustainability reports.
report Tanggapan Umpan Balik Tidak ada No
content eaquam [OJK G.3]
Feedback [OJK G.3]
vent.
Pusat Informasi dan PT Krakatau Steel (Persero) Tbk PT Krakatau Steel (Persero) Tbk
Umpan Balik [GRI 2-3] Kantor Pusat Headquarter
Information and Feedback Jl. Industri No.5 Jl. Industri No.5
Center [GRI 2-3] Cilegon, Banten, Indonesia Cilegon, Banten, Indonesia
Telepon : +62 (254) 392159, 392003 Phone : +62 (254) 392159, 392003
(hunting), (hunting),
Faksimil : +62 (254) 395178, Fax : +62 (254) 395178,
E-mail : corsec@krakatausteel.com Email : corsec@krakatausteel.com
Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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PENENTUAN MATERIALITAS [GRI 3-1] DETERMINATION OF MATERIALITY
[GRI 3-1]
Berdasarkan referensi dari GRI Standards, Laporan Based on references from GRI Standards, Sustainability
Keberlanjutan sebaiknya memiliki topik-topik material Reports should have material topics as the key focus of
yang menjadi fokus utama bagi Perseroan dalam the Company in disclosing information. In determining
mengungkapkan informasi. Dalam menentukan topik material topics, the Company uses the principle of
material, Perseroan menggunakan prinsip penetapan determining material topics based on GRI’s four
topik material berdasarkan empat Prinsip GRI Standards, Standards Principles, namely:
yaitu:
1. Stakeholders inclusiveness atau pelibatan 1. Stakeholder inclusiveness, or stakeholder
Pemangku Kepentingan, yaitu melibatkan engagement, aims to engage stakeholders in
Pemangku Kepentingan dalam penentuan aspek determining the material aspects disclosed in this
material yang diungkapkan dalam Laporan ini. report.
2. Materiality atau materialitas, diterapkan dalam 2. Materiality is applied in this report, where the content
Laporan ini dengan memilih konten Laporan yang of the report selected always includes aspects that
bersifat aspek-aspek yang material, yang diperlukan the stakeholders see as material to them.
oleh Pemangku Kepentingan. 3. Sustainability context, which are aspects related to
3. Sustainability context atau konteks keberlanjutan, the sustainability context and relevant for the report
yang merupakan aspek-aspek yang terkait dengan makers in making decisions.
konteks keberlanjutan, yang relevan bagi pembuat 4. Completeness, that is, this report is prepared with a
Laporan dalam membuat keputusan. clear scope for the reporting period and is supported
4. Completeness atau kelengkapan, yaitu laporan by adequate data.
ini dibuat dengan ruang lingkup yang jelas untuk
periode laporan serta didukung dengan data yang
lengkap.
Keempat prinsip di atas membantu Perseroan The four principles above help the Company determine
menentukan isi yang akan disertakan dalam laporan the content coverage of this report, with due
ini, dengan mempertimbangkan kegiatan Perseroan, consideration given to the Company’s activities, impacts,
dampak, dan harapan substantif serta kepentingan substantive expectations, and stakeholder interests.
stakeholders. Perseroan senantiasa memberikan atensi The Company attends closely to inputs, responses, and
terhadap masukan, tanggapan serta saran dari para suggestions from stakeholders in presenting report
pemangku kepentingan dalam menyajikan isi laporan content (stakeholders’ inclusiveness).
(stakeholders’ inclusiveness).
Laporan ini juga memperhatikan isu-isu keberlanjutan This report also addresses sustainability issues relevant
yang relevan atas aktivitas usaha bagi Perusahaan to business activities for the Company (sustainability
(sustainability context) dan menampilkan data context) and displays comprehensive and complete
kuantitatif dan kualitatif yang komprehensif dan quantitative and qualitative data (completeness) in
lengkap (completeness) sesuai dengan konteks accordance with the reporting context based on GRI
pelaporan berdasarkan referensi GRI Standards. Sesuai Standards references. In accordance with the principle
dengan asas materialitas (materiality), laporan ini juga of materiality, this report also contains several materiality
memuat beberapa isu materialitas dalam lingkup issues within the scope of the Company’s business in the
usaha Perseroan baik dalam area ekonomi, sosial economic, social, and environmental areas. The list of
dan lingkungan. Adapun daftar topik material tidak material topics remained unchanged from the previous
mengalami perubahan dari tahun sebelumnya karena year, as they were still considered relevant.
dianggap masih relevan.
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tentang Laporan Keberlanjutan
About the Sustainability Report
DAFTAR TOPIK MATERIAL [GRI 3-2][GRI 3-3]
Realization of Distribution of the PUMK Mandiri Program 2023
Batasan
Boundary
Topik Material
Alasan Topik Material Standar GRI Di Dalam Di Luar Krakatau
Material Topics
Material Topic Reasons GRI Standards Krakatau Steel Steel
Within Krakatau Beyond Krakatau
Steel Steel
TOPIK EKONOMI
ECONOMIC TOPICS
Kinerja Ekonomi Pertumbuhan kinerja ekonomi Perseroan 201-1 √ √
Economic Performance akan memberikan lebih banyak manfaat
positif bagi Pemangku Kepentingan.
The growth in the Company’s economic
performance will provide more positive
benefits for Stakeholders.
Dampak Ekonomi Tidak Kehadiran Perseroan akan memberikan 203-1 √
Langsung dampak ekonomi tidak langsung kepada
Indirect Economic Impact masyarakat sekitar.
The presence of the Company will have
an indirect economic impact on the
surrounding community.
Anti-korupsi Kebijakan anti-korupsi/anti-fraud dan 205-1, 205-2 √
Anti Corruption pengelolaannya.
Anti-corruption/anti-fraud policy and its
management.
TOPIK LINGKUNGAN/
ENVIRONMENTAL TOPICS
Material Perseroan memastikan untuk tidak 301-1, 301-2 √ √
Bahan menggunakan material berbahaya dan
beracun dalam proses produksi serta
berupaya menggunakan material yang
ramah lingkungan.
The Company ensures it does not use
hazardous and toxic materials in the
production process and strives to use
ecofriendly materials.
Energi Energi menjadi aspek penting bagi 302-1 √ √
Energy Perseroan dalam menjalankan operasional.
Energy is an important aspect for the
Company in running operations.
Air Menjaga debit dan kualitas air menjadi 303-1 √ √
Water salah satu faktor utama dalam menjaga
lingkungan.
Maintaining water flow and quality is
one of the main factors in protecting the
environment.
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Batasan
Boundary
Topik Material
Alasan Topik Material Standar GRI Di Dalam Di Luar Krakatau
Material Topics
Material Topic Reasons GRI Standards Krakatau Steel Steel
Within Krakatau Beyond Krakatau
Steel Steel
Keanekaragaman Hayati Perseroan memastikan kegiatan operasional 304-1, 304-2 √
Biodiversity tidak berdekatan dan mengganggu
area dengan nilai konservasi atau
keanekaragaman hayati yang tinggi.
The Company ensures that operational
activities are not close to and disturb areas
with high conservation value or biodiversity.
Emisi Pengendalian emisi dan mitigasi 305-1, 305-7 √ √
Emission pencemaran udara menjadi salah satu fokus
utama Perseroan untuk menghasilkan
kegiatan produksi yang tidak mengganggu
lingkungan sekitar.
Controlling emissions and mitigating air
pollution is one of the Company’s focuses
key to running production that does not
disturb the surrounding environment.
Limbah dan Sampah Perseroan menerapkan mekanisme 306-1, 306-2, √ √
Waste and Garbage pengelolaan limbah industri yang sesuai 306-4
dengan peraturan dan perundang-
undangan yang berlaku.
The Company has implemented a low-
abiding industrial waste management
mechanisms.
Kepatuhan Lingkungan Perseroan berupaya mematuhi seluruh 2-27 √ √
Environmental Compliance peraturan dan perundang-undangan yang
berlaku mengenai lingkungan.
The Company seeks to comply with all
applicable environmental regulations and
legislation.
TOPIK SOSIAL
SOCIAL TOPICS
Ketenagakerjaan Pengelolaan aspek ketenagakerjaan dan 401-1, 401-2 √
Employment menciptakan lingkungan kerja yang
kondusif untuk mengembangan karier dan
kompetensi karyawan.
Managing employment aspects and
creating a work environment that is
conducive to developing employee careers
and competencies.
Hubungan Industrial Perseroan berusaha menjalin hubungan 402-1 √
Industrial Relations baik dengan serikat pekerja dan memenuhi
hak-hak pekerja.
The Company seeks to establish healthy
relations with labor unions and fulfill
workers’ rights.
Keselamatan dan Kesehatan Perseroan memiliki komitmen untuk 403-1, 403-2, 403- √
Kerja (K3) menerapkan sistem manajemen K3 untuk 3, 403-4, 403-6,
Occupational Safety and merealisasikan target zero accident dan zero 403-9
Health (OHS) fatality
The Company is committed to
implementing an OHS management system
to realize the target of zero accidents and
zero fatalities
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Tentang Laporan Keberlanjutan
About the Sustainability Report
Batasan
Boundary
Topik Material
Alasan Topik Material Standar GRI Di Dalam Di Luar Krakatau
Material Topics
Material Topic Reasons GRI Standards Krakatau Steel Steel
Within Krakatau Beyond Krakatau
Steel Steel
Pelatihan dan Pendidikan Pengembangan kompetensi melalui 404-2, 404-3 √
Training and Education pelatihan dan pendidikan akan
menciptakan kualitas SDM yang kompeten
dan berkualitas sehingga menentukan arah
keberlanjutan perusahaan.
Competency development through training
and education will create competent
and qualified human resources, thereby
determining the direction of the company’s
sustainability.
Keberagaman dan Perseroan berupaya menciptakan 405-1, 405-2 √
Kesetaraan lingkungan kerja yang kondusif dan inklusif
Diversity and Equality dengan menerima seluruh keberagaman
dan menjunjung tinggi kesetaraan.
The Company seeks to create a conducive
and inclusive work environment by
embracing diversity and upholding equality.
Masyarakat Setempat Masyarakat dan komunitas di sekitar 413-1 √ √
Local Community Perseroan menjadi salah satu pemangku
kepentingan yang sangat penting untuk
dibina dan diberikan manfaat untuk
meningkatkan kualitas hidup mereka.
The surrounding residents and communities
are very important stakeholders who need
to be developed and provided with benefits
to improve their quality of life.
Kesehatan dan Keselamatan Perseroan berupaya meningkatkan kualitas 416-1 √
Pelanggan dan mutu produk kepada pelanggan
Customer Health and Safety melalui berbagai penerapan standar dan
sertifikasi
The Company strives to improve the quality
of its products for customers through
the adoption of various standards and
certifications
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08
Chapter
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAK
LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN-TAHUN YANGBERAKHIR PADA 31 DESEMBER 2023 DAN 2022
PT KRAKATAU STEEL (PERSERO) TBK
AND ITS SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022
Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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LAPORAN
KEUANGAN
Financial Statements
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 2023 2022
Notes USD USD
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan Setara Kas 4, 41, 42 102,704 78,866 Cash and Cash Equivalents
Kas dan Deposito Berjangka yang Restricted Cash and Time
Dibatasi Penggunaannya - Bagian Lancar 5, 41, 42 37,573 79,152 Deposits - Current Portion
Piutang Usaha 6, 41, 42 Trade Receivables
Pihak Ketiga 163,080 168,454 Third Parties
Pihak Berelasi 40 41,822 41,487 Related Parties
Piutang Lain-lain 7, 41, 42 Other Receivables
Pihak Ketiga 9,860 38,957 Third Parties
Pihak Berelasi 40 11,666 124,872 Related Parties
Persediaan 8 254,145 276,576 Inventories
Uang Muka dan Beban Dibayar di Muka 9 28,693 42,411 Advances and Prepaid Expenses -
Pajak Dibayar di Muka - Bagian Lancar 21.a, 41 21,808 5,438 Prepaid Taxes - Current Portion
Aset Tidak Lancar yang Non-Current
Dikuasai untuk Dijual 39, 42 -- 216,299 Assets Held for Sale
Total Aset Lancar 671,351 1,072,512 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Pajak Dibayar di Muka - Prepaid Taxes - Non-Current
Bagian Tidak Lancar 21.a 274 9,527 Portion
Estimasi Tagihan Pajak 21.b, 41 11,576 18,095 Estimated Claims for Tax Refund
Aset Keuangan Pada Nilai Wajar Financial Assets at Fair Value
melalui Penghasilan through Other
Komprehensif Lain 15, 40, 41, 42 11,271 10,485 Comprehensive Income
Investasi Pada Entitas Asosiasi dan Investments in Associates and
Ventura Bersama 10 522,440 365,281 Joint Ventures
Aset Pajak Tangguhan 21.g 44,640 61,842 Deferred Tax Assets
Aset Tetap 11 1,388,929 1,512,772 Fixed Assets
Properti Investasi 12 88,268 77,704 Investment Properties
Aset Takberwujud 13 1,507 2,811 Intangible Assets
Piutang Jangka Panjang 14, 40 15,517 1,826 Long-Term Receivables
Aset Real Estat 75,766 11,468 Real Estate Assets
Kas dan Deposito Berjangka yang
Dibatasi Penggunaannya - Restricted Cash and Time
Bagian Tidak Lancar 5, 41 7,457 6,119 Deposits - Non-Current Portion
Aset Tidak Lancar Lain-lain 16, 41, 42 10,193 11,992 Other Non-Current Assets
Total Aset Tidak Lancar 2,177,838 2,089,922 Total Non-Current Assets
TOTAL ASET 2,849,189 3,162,434 TOTAL ASSETS
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements
PT KRAKATAU STEEL (PERSERO) TBK 1 2023 Annual Report & Sustainability Report
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
(Lanjutan) (Continued)
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 2023 2022
Notes USD USD
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Pinjaman Jangka Pendek 17, 41, 42 17,202 105,625 Short-Term Loans
Utang Usaha 19, 41, 42 Trade Payables
Pihak Ketiga 161,282 156,446 Third Parties -
Pihak Berelasi 40 71,185 122,026 Related Parties -
Utang Lain-lain 20, 41, 42 Other Payables
Pihak Ketiga 11,475 10,551 Third Parties -
Pihak Berelasi 40 16,267 4,162 Related Parties -
Utang Pajak 21.c, 41 17,433 14,615 Taxes Payable
Beban Akrual 22, 41, 42 45,119 36,715 Accrued Expenses
Liabilitas Imbalan Kerja Jangka Short-Term Employee Benefits
Pendek 26, 41 49,399 36,404 Liabilities
Pendapatan Diterima di Muka 23 66,396 40,924 Unearned Revenue
Obligasi Wajib Konversi 27, 41 117,516 110,502 Mandatory Convertible Bond
Pinjaman Jangka Panjang
yang Jatuh Tempo dalam Waktu Current Maturities of Long-Term
Satu Tahun 24, 41, 42 1,407,915 1,603,840 Loans
Liabilitas Sewa yang Jatuh Tempo Current Maturities of Lease
dalam Waktu Satu Tahun 18, 41, 42 554 1,737 Liabilities
Liabilitas Jangka Panjang
Lain-lain yang Jatuh Tempo dalam Current Maturities of
Waktu Satu Tahun 25, 39, 40, 41, 42 180,161 139,285 Other Long-Term Liabilities
Liabilitas Tidak Lancar yang Non-Current Liabilities
Dikuasai untuk Dijual 39 -- 16,780 Held for Sale
Total Liabilitas Jangka Pendek 2,161,904 2,399,612 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas Pajak Tangguhan 21.g 730 1,424 Deferred Tax Liabilities
Pinjaman Jangka Panjang, Setelah
Dikurangi Bagian yang Jatuh Long-Term Loans, Net of Current
Tempo dalam Waktu Satu Tahun 24, 41, 42 11,685 19,648 Maturities
Liabilitas Sewa, Setelah Dikurangi
Bagian yang Jatuh Tempo dalam Lease Liabilities, Net of
Waktu Satu Tahun 18, 40, 41, 42 2,101 3,882 Current Maturities
Liabilitas Imbalan Kerja Jangka Long-Term Employee Benefits
Panjang 26 88,724 94,905 Liabilities
Liabilitas Jangka Panjang Lain-lain,
Setelah Dikurangi Bagian yang Jatuh Other Long-Term Liabilities,
Tempo dalam Waktu Satu Tahun 25, 39, 40, 41, 42 87,244 90,377 Net of Current Maturities
Total Liabilitas Jangka Panjang 190,484 210,236 Total Non-Current Liabilities
TOTAL LIABILITAS 2,352,388 2,609,848 TOTAL LIABILITIES
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements
Laporan Tahunan & Laporan Keberlanjutan 2023 2 PT KRAKATAU STEEL (PERSERO) TBK
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
(Lanjutan) (Continued)
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 2023 2022
Notes USD USD
EKUITAS EQUITY
Ekuitas yang Dapat Diatribusikan Equity Attributable to Owners
kepada Pemilik Entitas Induk of the Parent Entity
Modal Saham Share Capital
Nilai Nominal Rp500 (Nilai Penuh) Par Value Rp500 (Full Amount)
Per Saham per Share
Modal Dasar - 40.000.000.000 Authorised Capital -
Saham yang terdiri dari 1 Saham 40,000,000,000 Shares
Seri A Dwiwarna dan which consist of 1
39.999.999.999 Series A Dwiwarna Share and
Saham Seri B 39,999,999,999 Series B Shares
Modal Ditempatkan dan Disetor Issued and Fully Paid -
Penuh - 19.346.396.900 Saham 19,346,396,900 Shares which
yang Terdiri dari 1 Saham Seri A Consist of 1 Series A Dwiwarna
Dwiwarna dan 19.346.396.899 Share and 19,346,396,899
Saham Seri B 29 987,573 987,573 Series B Shares
Tambahan Modal Disetor, Bersih 30 175,020 175,020 Additional Paid-in Capital, Net
Penghasilan Komprehensif Lain 1,544,314 1,473,598 Other Comprehensive Income
Saldo Laba/(Akumulasi Kerugian) (Accumulated Losses)
Saldo Laba Dicadangkan 31 146,834 146,834 Appropriated Retained Earnings
Akumulasi Kerugian (2,325,913) (2,188,660) Accumulated Losses
Total Ekuitas yang Dapat
Diatribusikan kepada Pemilik Total Equity Attributable to
Entitas Induk 527,828 594,365 Owners of the Parent Entity
Kepentingan Non-Pengendali 28 (31,027) (41,779) Non-Controlling Interests
TOTAL EKUITAS 496,801 552,586 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 2,849,189 3,162,434 TOTAL LIABILITIES AND EQUITY
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements
PT KRAKATAU STEEL (PERSERO) TBK 3 2023 Annual Report & Sustainability Report
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DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR
KOMPREHENSIF LAIN KONSOLIDASIAN LOSS AND OTHER COMPREHENSIVE INCOME
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 2023 2022
Notes USD USD
PENDAPATAN USAHA 32, 40 1,453,968 2,238,533 REVENUE
BEBAN POKOK PENDAPATAN 33 (1,341,061) (2,036,065) COST OF REVENUE
LABA BRUTO 112,907 202,468 GROSS PROFIT
Beban Penjualan 34 (25,281) (36,627) Selling Expenses
Beban Umum dan Administrasi 34 (100,054) (96,779) General and Administrative Expenses
Pendapatan (Beban) Other Operating Income
Operasi Lainnya, Bersih 36.a 4,385 (34,756) (Expenses), Net
LABA (RUGI) OPERASI (8,043) 34,306 OPERATING PROFIT (LOSS)
Bagian Laba Bersih dari Entitas Share in Net Profit of
Asosiasi dan Ventura Bersama 41,410 46,894 Associates and Joint Ventures
Pendapatan Keuangan 37 3,879 22,968 Finance Income
Keuntungan Penjualan Entitas Anak 874 -- Gain on Sale of Subsidiaries
Biaya Keuangan 38 (129,590) (171,657) Finance Cost
Laba (Rugi) Selisih Kurs, Bersih (9,617) 68,759 Gain (Loss) on Foreign Exchange, Net
Keuntungan atas Gain on Changes in
Perubahan Nilai Wajar Derivatif -- 174,259 Fair Value of Derivative
Keuntungan dari Transaksi Gain on In-Kind HSM 2
Inbreng HSM 2 -- 53,442 Transaction
Beban Non-Operasi Lainnya 36.b -- (14,351) Other Non-Operating Expenses
LABA (RUGI) SEBELUM PAJAK FINAL DAN PROFIT (LOSS) BEFORE FINAL TAX AND
BEBAN PAJAK PENGHASILAN (101,087) 214,620 INCOME TAX EXPENSE
Pajak Final 21.e (1,669) (2,368) Final Tax
LABA (RUGI) SEBELUM PAJAK PENGHASILAN (102,756) 212,252 PROFIT (LOSS) BEFORE INCOME TAX
Beban Pajak Penghasilan 21.d (29,968) (186,155) Income Tax Expense
Laba (Rugi) Tahun Berjalan dari Profit (Loss) for the Year
Operasi yang Dilanjutkan (132,724) 26,097 from Continuing Operations
OPERASI YANG DIHENTIKAN DISCONTINUED OPERATIONS
Laba (Rugi) Tahun Berjalan dari Profit (Loss) for the Year from
Operasi yang Dihentikan 1,071 (3,453) Discontinued Operations
LABA (RUGI) TAHUN BERJALAN (131,653) 22,644 PROFIT (LOSS) FOR THE YEAR
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements
Laporan Tahunan & Laporan Keberlanjutan 2023 4 PT KRAKATAU STEEL (PERSERO) TBK
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR
KOMPREHENSIF LAIN KONSOLIDASIAN LOSS AND OTHER COMPREHENSIVE INCOME
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 2023 2022
Notes USD USD
(Kerugian)/Penghasilan
Komprehensif Lain Other Comprehensive (Loss)/Income
OPERASI BERKELANJUTAN CONTINUING OPERATIONS
Pos-pos yang Tidak akan Items that will not be Reclassified
Direklasifikasi ke Laba Rugi to Profit or Loss
(Defisit)/Surplus Revaluasi Revaluation (Deficit)/Surplus of
Aset Tetap 11 85,136 (16,545) Fixed Assets
Cadangan Perubahan Nilai Wajar Reserve for Changes in Fair Value
Aset Keuangan 1,837 1,045 of Financial Assets
Bagian atas Penghasilan (Kerugian) Share of Other Comprehensive
Komprehensif Lain dari Entitas Income (Loss) of Associates and
Asosiasi dan Ventura Bersama (5,867) 1,127 Joint Ventures
Pengukuran Kembali Liabilitas Imbalan Remeasurement of Post-Employment
Pascakerja 26 (8,955) (4,568) Benefits Liabilities
Pajak Penghasilan Terkait Pos-pos
yang Tidak akan Direklasifikasi Income Tax Relating to Items that will
ke Laba Rugi 1,912 (27) not be Reclassified to Profit or Loss
Pos-pos yang akan Direklasifikasi Item that will be Reclassified
ke Laba Rugi to Profit or Loss
Difference in Foreign Currency
Selisih Kurs karena Penjabaran Laporan Translation of The Financial
Keuangan Entitas Anak, Entitas Statements of Subsidiaries,
Asosiasi dan Ventura Bersama, Bersih (10,390) (33,140) Associates and Joint Ventures, Net
SUBTOTAL COMPREHENSIVE (LOSS)/
SUBTOTAL (RUGI)/LABA KOMPREHENSIF INCOME FOR CONTINUING
DARI OPERASI YANG DILANJUTKAN 63,673 (52,108) OPERATIONS
OPERASI YANG DIHENTIKAN DISCONTINUED OPERATIONS
Pos-pos yang Tidak akan Items that will not be Reclassified
Direklasifikasi ke Laba Rugi to Profit or Loss
Defisit Revaluasi Revaluation Deficit of
Aset Tetap 11 -- (6,965) Fixed Assets
Pengukuran Kembali Liabilitas Imbalan Remeasurement of Post-Employment
Pascakerja 26 -- 1,935 Benefits Liabilities
Pajak Penghasilan Terkait Pos-pos
yang Tidak akan Direklasifikasi Income Tax Relating to Items that will
ke Laba Rugi -- 152 not be Reclassified to Profit or Loss
Subtotal Rugi Komprehensif Subtotal Comprehensive Loss
dari Operasi yang Dihentikan -- (4,878) for Discontinued Operations
TOTAL KERUGIAN KOMPREHENSIF TOTAL COMPREHENSIVE LOSS
TAHUN BERJALAN (67,980) (34,342) FOR THE YEAR
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements
PT KRAKATAU STEEL (PERSERO) TBK 5 2023 Annual Report & Sustainability Report
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR
KOMPREHENSIF LAIN KONSOLIDASIAN LOSS AND OTHER COMPREHENSIVE INCOME
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 2023 2022
Notes USD USD
Laba/(Rugi) Tahun Berjalan yang Dapat Profit/(Loss) for the Year
Diatribusikan kepada: Attributable to:
Pemilik Entitas Induk (130,210) 19,474 Owners of the Parent Entity
Kepentingan Non-Pengendali 28 (1,443) 3,170 Non-Controlling Interests
Total (131,653) 22,644 Total
Total (Kerugian)/Penghasilan
Komprehensif Tahun Berjalan yang Total Comprehensive (Loss)/Income
Dapat Diatribusikan kepada: for the Year Attributable to:
Pemilik Entitas Induk (66,537) (37,512) Owners of the Parent Entity
Kepentingan Non-Pengendali 28 (1,443) 3,170 Non-Controlling Interests
Total (67,980) (34,342) Total
Total Kerugian
Komprehensif Tahun Berjalan yang Total Comprehensive Loss
Dapat Diatribusikan kepada for the Year Attributable to
Pemilik Entitas Induk: Owners of the Parent Entity:
- dari Operasi yang Dilanjutkan (66,537) (29,181) Continuing Operations -
- dari Operasi yang Dihentikan -- (8,331) Discontinued Operations -
Total (66,537) (37,512) Total
Laba/(Rugi) Per Saham Dasar Basic Earnings/(Loss) per Share
yang Dapat Diatribusikan kepada Attributable to Owners
Pemilik Entitas Induk of the Parent Entity
(Dalam Dolar AS Penuh) (In Full US Dollar amount)
- dari Operasi yang Dilanjutkan (0.0068) 0.0012 Continuing Operations -
- dari Operasi yang Dihentikan -- (0.0002) Discontinued Operations -
Total (0.0068) 0.0010 Total
Laba/(Rugi) per Saham Dilusian Diluted Earnings/(Loss) Per Share
yang Dapat Diatribusikan kepada Attributable to Owners
Pemilik Entitas Induk of The Parent Entity
(Dalam Dolar AS Penuh) (In Full US Dollar amount)
- dari Operasi yang Dilanjutkan (0.0038) 0.0008 Continuing Operations -
- dari Operasi yang Dihentikan -- (0.0001) Discontinued Operations -
Total (0.0038) 0.0007 Total
*) Disajikan Kembali (Catatan 51) *) As Restated (Note 51)
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements
Laporan Tahunan & Laporan Keberlanjutan 2023 6 PT KRAKATAU STEEL (PERSERO) TBK
Page 479
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS CHANGES IN OF EQUITY
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Ekuitas Yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/ Equity Attributable To Owners Of The Parent Entity
Penghasilan/(Kerugian) Komprehensif Lain/
Other Comprehensive Income/(Loss)
Bagian atas
Penghasilan Selisih Kurs Aset Keuangan
Komprehensif karena Pada Nilai
PT KRAKATAU STEEL (PERSERO) TBK
Lain dari Penjabaran Wajar melalui
Entitas Asosiasi Laporan Surplus/ Penghasilan
dan Ventura Keuangan/ (Defisit) Komprehensif
Modal Saham Tambahan Saldo Laba/(Akumulasi Kerugian)/ Bersama/ Difference in Revaluasi Lain/
Ditempatkan Modal Retained Earnings/ Share of Other Foreign Aset Tetap/ Financial Assets
dan Disetor Disetor, Bersih/ (Accumulated Losses) Comprehensive Currency Revaluation at Fair Value Kepentingan
Penuh/Issued Additional Tidak Income of Translation of Surplus/ through Other Non-Pengendali/
Catatan/ and Fully Paid Paid-in Dicadangkan/ Dicadangkan/ Associates and The Financial (Deficit) of Comprehensive Total/ Non-Controlling Total Ekuitas/
Notes Capital Capital, Net Appropriated Unappropriated Joint Ventures Statements Fixed Assets Income Total Interests Total Equity
USD USD USD USD USD USD USD USD USD USD USD
SALDO PADA TANGGAL 31 DESEMBER 2021 987,573 175,020 146,834 (2,205,625) 104,882 (75,473) 1,496,022 2,644 631,877 (44,683) 587,194 BALANCE AS AT DECEMBER 31, 2021
Pelepasan Anak Perusahaan -- -- -- -- -- -- -- -- -- (266) (266) Disposal of a Subsidiary
Laba Tahun Berjalan -- -- -- 19,474 -- -- -- -- 19,474 3,170 22,644 Profit for the Year
(Kerugian)/Penghasilan Komprehensif Lain -- -- -- (2,509) 1,127 (33,140) (23,510) 1,046 (56,986) -- (56,986) Other Comprehensive (Loss)/Income
Total (Kerugian)/Penghasilan Total Comprehensive (Loss)/Income
Komprehensif Tahun Berjalan -- -- -- 16,965 1,127 (33,140) (23,510) 1,046 (37,512) 3,170 (34,342) for the Year
SALDO PADA TANGGAL 31 DESEMBER 2022 987,573 175,020 146,834 (2,188,660) 106,009 (108,613) 1,472,512 3,690 594,365 (41,779) 552,586 BALANCE AS AT DECEMBER 31, 2022
Penyesuaian Ekuitas Dampak Equity Adjustment Due to Implementation
Pelaksanaan Homologasi di Entitas Anak 47 -- -- -- -- -- -- -- -- -- 12,195 12,195 of Homologation at Subsidiary
Rugi Tahun Berjalan -- -- -- (130,210) -- -- -- -- (130,210) (1,443) (131,653) Loss for the Year
(Kerugian)/Penghasilan Komprehensif Lain -- -- -- (7,043) (5,867) (10,390) 85,136 1,837 63,673 -- 63,673 Other Comprehensive (Loss)/Income
Total (Kerugian)/Penghasilan Total Comprehensive (Loss)/Income
Komprehensif Tahun Berjalan -- -- -- (137,253) (5,867) (10,390) 85,136 1,837 (66,537) 10,752 (55,785) for the Year
SALDO PADA TANGGAL 31 DESEMBER 2023 987,573 175,020 146,834 (2,325,913) 100,142 (119,003) 1,557,648 5,527 527,828 (31,027) 496,801 BALANCE AS AT DECEMBER 31, 2023
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements
2023 Annual Report & Sustainability Report
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7
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DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 2023 2022
Notes USD USD
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan dari Pelanggan 1,376,502 2,241,770 Receipts from Customers
Pembayaran kepada Pemasok (1,110,210) (1,806,333) Payments to Suppliers
Pembayaran kepada Karyawan (90,752) (88,755) Payments to Employees
Pembayaran Payments
Operasi Lainnya, Bersih (5,245) (17,453) from Other Operation, Net
Penerimaan dari Tagihan Receipts of Claims
Pengembalian Pajak 12,285 2,170 for Tax Refund
Penerimaan dari Pendapatan Keuangan 2,929 4,509 Receipts of Finance Income
Pembayaran untuk Pajak Payments for Corporate
Penghasilan Badan (15,502) (23,176) Income Tax
Pembayaran untuk Beban Bank (5,851) (6,157) Payments for Bank Charges
Arus Kas Bersih yang Diperoleh dari Net Cash Flows Provided from
Aktivitas Operasi 164,156 306,575 Operating Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penempatan Kas dan Deposito Placement of Restricted
Berjangka yang Dibatasi Restricted Cash and
Penggunaannya 5 (1,338) (10,828) Time Deposits
Penarikan Kas dan Deposito Berjangka Withdrawal of Restricted
yang Dibatasi Penggunaannya 5 41,579 8,996 Cash and Time Deposits
Penerimaan Dividen Kas 7,615 2,693 Receipts from Cash Dividends
Pembelian Aset Tetap dan Purchase of Fixed Assets
Properti Investasi 11, 12 (27,991) (32,687) and Investment Properties
Penerimaan dari Pelepasan Entitas Anak 207,798 -- Receipt from Disposaks of Subsidiaries
Pembayaran atas Penambahan Payments for Additional
Investasi pada Entitas Asosiasi Investments in Associates
dan Ventura Bersama 10 -- (1,014) and Joint Ventures
Hasil dari Penjualan dan Pelepasan Proceeds from Sale and Disposal
Aset Tetap 11 983 201,671 of Fixed Assets
Arus Kas Bersih yang Diperoleh Net Cash Flows
dari Aktivitas Investasi 228,646 168,831 Provided from Investing Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Pembayaran untuk Repayments for
17 (88,571) (128,859) of Short-Term Loans, Net
Pembayaran untuk Beban Bunga (24,001) (74,457) Payments of Interest
Pembayaran Liabilitas Sewa (5,162) (8,185) Payment of Lease Liabilities
Pembayaran untuk Repayments for
Pinjaman Jangka Panjang, Bersih 24 (231,693) (259,184) of Long -Term Loans, Net
Arus Kas Bersih yang Digunakan untuk Net Cash Flows Used in
Aktivitas Pendanaan (349,427) (470,685) Financing Activities
KENAIKAN BERSIH NET INCREASE IN
KAS DAN SETARA KAS 43,375 4,721 CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS AT
AWAL TAHUN 78,866 85,014 THE BEGINNING OF THE YEAR
Dampak Reklasifikasi Ke “Aset Impact Of Reclassification
Tidak Lancar Yang Dikuasai To “Non-Current Assets
Untuk Dijual” -- (4,479) Held For Sale”
Effect of Foreign Exchange
Efek Perubahan Selisih Kurs Pada Rate Changes on Cash and
Kas dan Setara Kas (19,537) (6,390) Cash Equivalents
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS AT
PADA AKHIR TAHUN 4 102,704 78,866 THE END OF THE YEAR
Informasi transaksi yang tidak mempengaruhi arus kas Information of non-cash transactions is
disajikan dalam Catatan 45 presented in Note 45
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements
Laporan Tahunan & Laporan Keberlanjutan 2023 8 PT KRAKATAU STEEL (PERSERO) TBK
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
1. Umum 1. General
a. Pendirian Perusahaan a. The Company’s Establishment
PT Krakatau Steel (Persero) Tbk PT Krakatau Steel (Persero) Tbk (the
(“Perusahaan”) didirikan di Republik “Company”) was established in the Republic of
Indonesia pada tanggal 23 Oktober 1971 Indonesia based on Notarial Deed No. 34 of
berdasarkan Akta Notaris No. 34 dari Notaris Tan Thong Kie, S.H., dated October 23, 1971
Tan Thong Kie, S.H. Perusahaan didirikan to take over the Trikora steel plant project. The
untuk mengambil alih proyek pabrik baja deed of establishment was approved by the
Trikora. Akta pendirian tersebut disahkan Ministry of Justice of the Republic of Indonesia
oleh Menteri Kehakiman Republik Indonesia in its Decision Letter No. J.A.5/224/4 dated
dalam Surat Keputusannya No. J.A.5/224/4 December 31, 1971 and was published in the
tanggal 31 Desember 1971 dan diumumkan State Gazette of the Republic of Indonesia
dalam Lembaran Berita Negara Republik No. 44 dated February 8, 1972, Supplement
Indonesia No. 44 tanggal 8 Februari 1972, No. 19.
Tambahan No. 19.
Anggaran Dasar Perusahaan telah mengalami The Company’s Articles of Association have
beberapa kali perubahan, yang terakhir dengan been amended several times, the latest by
Akta Notaris No. 107 tanggal 29 Juli 2021 yang Notarial Deed No. 107 dated July 29, 2021 of
dibuat oleh Notaris Jose Dima Satria, S.H., Jose Dima Satria, S.H., M.Kn. and the
M.Kn., dan diterima pemberitahuannya oleh notification has been received by the Minister
Menteri Hukum dan HAM RI berdasarkan of Laws and Human Rights of the Republic of
Surat Nomor: AHU.AH.01.03-0441077 tanggal Indonesia based on Letter No. AHU.AH.01.03-
26 Agustus 2021, dimana dilakukan 0441077 dated August 26, 2021, where there
penyesuaian agar sesuai dengan Peraturan was an adjustment in accordance with
Otoritas Jasa Keuangan (“POJK”) No. Financial Services Authority Regulation
15/POJK.04/2020 tentang Rencana dan (“POJK”) No. 15/POJK.04/2020 concerning the
Penyelenggaraan Rapat Umum Pemegang Plan and Implementation of the General
Saham Perusahaan Terbuka. Meeting of Shareholders of Public Company.
Maksud dan tujuan Perusahaan adalah The Company’s purpose and objectives are
melakukan usaha di bidang Industri Logam conducting business in the field of iron and
Dasar Besi dan Baja serta optimalisasi steel industry, optimising the utilisation of the
pemanfaatan sumber daya Perusahaan untuk Company’s resources to produce high-quality
menghasilkan barang dan/atau jasa yang and highly competitive goods and/or services,
bermutu tinggi dan berdaya saing kuat serta and pursuing profits to increase the value of
mengejar keuntungan guna meningkatkan nilai the Company by applying the principles of a
Perusahaan dengan menerapkan prinsip- limited liability company.
prinsip Perseroan Terbatas.
Sesuai dengan Pasal 3 Anggaran Dasar In accordance with Article 3 of the Company’s
Perusahaan, untuk mencapai maksud dan Articles of Association, in order to achieve the
tujuan tersebut di atas, Perusahaan melakukan above purpose and objectives, the Company
kegiatan usaha utama sebagai berikut: carries out its main business activities as
follows:
• Pertambangan bijih besi; • Iron ore mining activities;
• Pertambangan batu bara; • Coal mining activities;
• Pertambangan dan penggalian lainnya yang • Mining and other excavations that are not
tidak termasuk dalam lainnya; included in the others;
• Industri besi dan baja dasar; • Basic iron and steel-making industry;
• Industri penggilingan baja; • Steel rolling industry;
• Industri konstruksi berat siap pasang dari • Heavy construction industry from steel for
baja untuk bangunan; building;
PT KRAKATAU STEEL (PERSERO) TBK 9 2023 Annual Report & Sustainability Report
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
• Perdagangan besar barang logam untuk • Wholesale trade in metal goods for
bahan konstruksi; dan construction materials; and
• Aktivitas konsultasi manajemen lainnya. • Other management consulting activities.
Selain kegiatan usaha utama, Perusahaan Other than the main business activities, the
dapat melakukan kegiatan usaha penunjang Company can carry out supporting business
dalam rangka optimalisasi pemanfaatan activities in order to optimise the utilization of
sumber daya yang dimiliki Perusahaan sebagai the Company’s resources as follows:
berikut:
• Aktivitas pelayanan kepelabuhan laut; • Sea port service activities;
• Pergudangan dan penyimpanan; • Warehousing and storage;
• Pengumpulan sampah berbahaya; • Hazardous waste collection;
• Pengelolaan dan pembuangan sampah; • Waste management and disposal;
• Pengelolaan dan pembuangan air limbah; • Wastewater management and disposal;
dan and
• Real estat yang dimiliki sendiri atau disewa. • Owned or leased real estate.
Perusahaan dan pabriknya berlokasi di The Company and its production facilities are
Cilegon, Banten. Perusahaan memulai operasi located in Cilegon, Banten. The Company
komersialnya pada tahun 1971. started its commercial operations in 1971.
Kantor pusat Perusahaan berkedudukan di The Company’s head office is located at Jalan
Jalan lndustri No. 5, Cilegon. Industri No. 5, Cilegon.
Perusahaan dimiliki oleh Pemerintah Republik The Company is majority owned by the
Indonesia selaku pemegang saham mayoritas. Government of the Republic of Indonesia.
b. Penawaran Umum Efek Perusahaan b. Public Offering of the Company's Shares
Pada tanggal 29 Oktober 2010, Perusahaan On October 29, 2010, the Company obtained
memperoleh pernyataan efektif dari Badan the effective statement from the Capital Market
Pengawas Pasar Modal dan Lembaga and Financial Institution Supervisory Agency
Keuangan (“Bapepam-LK”), sekarang Otoritas (“Bapepam-LK”), currently known as Financial
Jasa Keuangan (“OJK”), No. S-9769/BL/2010 Services Authority (“OJK”), No. S-
untuk melakukan penawaran umum saham 9769/BL/2010 to conduct an initial public
perdana (“IPO”) kepada masyarakat sebanyak offering (“IPO”) of its 3,155,000,000 new
3.155.000.000 saham baru dengan nilai shares with a nominal value of Rp500 (full
nominal Rp500 (nilai penuh) per saham dengan amount) per share at a price of Rp850 (full
harga Rp850 (nilai penuh) per saham. Saham amount) per share. The Company’s shares
Perusahaan telah dicatatkan di Bursa Efek were listed on the Indonesia Stock Exchange
Indonesia pada tanggal 10 November 2010 on November 10, 2010 (Note 29).
(Catatan 29).
Pada tanggal 10 November 2016, Perusahaan On November 10, 2016, the Company
memperoleh pernyataan efektif dari OJK No. S- obtained the effective statement from OJK
676/D.04/2016 untuk melakukan Penawaran No. S-676/D.04/2016 to conduct a Limited
Umum Terbatas Untuk Penambahan Modal Public Offering with Pre-emptive Rights
Dengan Memberikan Hak Memesan Efek (“PMHMETD I”) of its 3,571,396,900 Series B
Terlebih Dahulu I (“PMHMETD I”) sebanyak shares with a nominal value of Rp500 (full
3.571.396.900 saham Seri B dengan nilai amount) per share at a price of Rp525 (full
nominal Rp500 (nilai penuh) per saham dengan amount) per share. On December 6, 2016, all
harga Rp525 (nilai penuh) per saham. Pada additional shares were listed on the Indonesia
tanggal 6 Desember 2016, seluruh tambahan Stock Exchange (Note 29).
saham tersebut telah dicatatkan di Bursa Efek
Indonesia (Catatan 29).
Laporan Tahunan & Laporan
Final Draft/02 Keberlanjutan 2023
Juni 2024 10 PT KRAKATAU STEEL (PERSERO)
Paraf:TBK
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Dana yang diperoleh Perusahaan digunakan The funds obtained by the Company were
untuk: used for:
• sekitar 66% untuk memenuhi kebutuhan • approximately 66% for capital expenditure
modal kerja proyek pembangunan pabrik of construction of Hot Strip Mill 2 (“HSM 2”)
Hot Strip Mill 2 (“HSM 2”); dan plant; and
• sekitar 34% untuk memenuhi kebutuhan • approximately 34% for construction of a
proyek pembangunan Pembangkit Listrik 1x150 megawatts (“MW”) Coal Electric
Tenaga Uap Batubara 1x150 megawatt Steam Power Plant.
(“MW”).
Pada tanggal 2 Agustus 2019, Perusahaan On August 2, 2019, the Company obtained
memperoleh persetujuan perubahan approval from the Minister of State-Owned
peruntukan tambahan dana Penyertaan Modal Enterprises to change the use of State Capital
Negara (“PMN”) dari Menteri Badan Usaha Contribution (“PMN”) fund in letter
Milik Negara dengan surat No. S-535/MBU/08/2019. The use of PMN was
No. S-535/MBU/08/2019. Penggunaan dana initially 34% to meet the needs of the
PMN yang semula 34% untuk memenuhi construction project of a 1x150 MW Coal
kebutuhan proyek pembangunan Pembangkit Steam Power Plant. Currently, it is used as
Listrik Tenaga Uap Batubara 1x150 MW, saat working capital for the raw material (steel
ini dana tersebut telah digunakan menjadi slabs) purchased for the HSM plant. Regarding
modal kerja untuk pembelian bahan baku (slab PMN funds are part of PMHEMTD, therefore
baja) pabrik HSM. Sehubungan dana PMN this change has received approval from the
merupakan bagian dari pelaksanaan General Meeting of Shareholders Year of 2019
PMHMETD, maka perubahan tersebut on July 29, 2020.
mendapatkan persetujuan Rapat Umum
Pemegang Saham Tahun Buku 2019 pada
tanggal 29 Juli 2020.
c. Struktur Entitas Anak c. The Structure of Subsidiaries
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
persentase kepemilikan Perusahaan secara Company’s direct and indirect percentages and
langsung dan tidak langsung dan jumlah aset total assets of subsidiaries are as follows:
entitas anak adalah sebagai berikut:
Kedudukan dan Persentase Kepemilikan/ Jumlah Aset Sebelum Eliminasi/
Tahun Usaha Percentage of Ownership Total Assets Before Elimination
Komersial Dimulai/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Domicile and Year December 31, December 31, December 31, December 31,
Entitas Anak dan Kegiatan Usaha/ of Commercial 2023 2022 2023 2022
Subsidiaries and Business Activities Operations Started % % USD USD
Entitas Anak melalui Kepemilikan Langsung/ Directly Owned Subsidiaries
PT Krakatau Baja Konstruksi (“KBK”)
dan Entitas Anaknya/and Its Subsidiaries
Manufaktur Baja Profil dan Tulangan
/Reinforcing and Plain Bars Production Cilegon, 1992 100.00 100.00 266,922 275,466
PT Krakatau Sarana Infrastruktur
(“KSI”) dan Entitas Anaknya/
and Its Subsidiaries
Industri Real Estat dan Perhotelan/
Real Estate and Hotels Industry Cilegon, 1982 100.00 100.00 647,892 815,504
PT Krakatau Engineering (“KE”)
Rekayasa dan Konstruksi/
Engineering and Construction Cilegon, 1988 100.00 100.00 8,578 38,833
PT Meratus Jaya Iron & Steel (“MJIS”)
Manufaktur Besi dan Baja/
Iron and Steel Production Jakarta, 2012 66.00 66.00 862 186
PT Krakatau Baja Industri (“KBI”)
Manufaktur Baja Lembaran/
Sheet Plate Manufacturing Jakarta, 2023 100.00 100.00 109,464 639
PT KRAKATAU STEEL
Final Draft/02 (PERSERO) TBK
Juni 2024 11 2023 Annual Report & Sustainability
Paraf: Report
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Kedudukan dan Persentase Kepemilikan/ Jumlah Aset Sebelum Eliminasi/
Tahun Usaha Percentage of Ownership Total Assets Before Elimination
Komersial Dimulai/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Domicile and Year December 31, December 31, December 31, December 31,
Entitas Anak dan Kegiatan Usaha/ of Commercial 2023 2022 2023 2022
Subsidiaries and Business Activities Operations Started % % USD USD
PT Krakatau Industri ISM (“KIISM”)
Manufaktur Besi dan Baja/
Iron and Steel Production Jakarta, 2022 100.00 100.00 661 --
Entitas Anak melalui Kepemilikan Tidak Langsung/ Indirectly Owned Subsidiaries
PT Krakatau Pipe Industries (“KPI”)
Manufaktur Pipa Baja/Steel Pipe Production Cilegon, 1973 100.00 100.00 10,209 142,784
PT Krakatau Global Trading (“KGT”)
dan Entitas Anaknya/and Its Subsidiary
Industri Pengolahan Hasil Tambang/
Coal and Mining Industry Jakarta, 2013 100.00 100.00 36,786 56,563
PT Krakatau Perbengkelan dan Perawatan
(“KPDP”) dan Entitas Anaknya/and
Its Subsidiary
Jasa Perawatan Mesin, Fabrikasi dan
Rancang Bangun/Machinery Maintenance,
Fabrication and Construction Services Cilegon, 2013 100.00 99.99 11,420 10,083
PT Krakatau Bandar Samudera (“KBS”)
dan Entitas Anaknya/and Its Subsidiaries
Jasa Pengelolaan Pelabuhan/
Port Services Provider Cilegon, 1996 100.00 100.00 218,885 200,931
PT Krakatau Tirta Industri (“KTI”)1)
dan Entitas Anaknya/and Its Subsidiaries
Distributor dan Pengolahan Air/
Water Treatment and Distribution Cilegon, 1996 -- 100.00 -- 129,099
PT Krakatau Daya Listrik (“KDL”)2)
dan Entitas Anaknya/and Its Subsidiary
Distributor dan Penghasil Listrik/
Distribution and Generation of Electricity Cilegon, 1996 -- 100.00 -- 223,991
PT Krakatau Sarana Properti (“KSP”)
Real Estat/Real Estate Jakarta, 1979 100.00 100.00 27,989 22,719
PT Krakatau Information Technology
(“KITech”)
Penyedia Jasa Teknologi Informasi/
Information Technology
Service Provider Cilegon, 1993 100.00 100.00 10,307 9,625
PT Krakatau Golden Lime (“KGL”)
Pabrik Kapur Bakar/Burnt Lime Plant Cilegon -- -- -- --
PT Krakatau Jasa Logistik (“KJL”)
Jasa Transportasi/Transportation Services Cilegon, 2018 100.00 100.00 26,369 25,464
PT Krakatau Jasa Samudera (“KJS”)
Jasa Pengangkutan dan Pergudangan/
Freight and Warehousing Services Cilegon, 1986 100.00 100.00 8,417 8,979
PT Krakatau Samudera Solusi (“KSS”)
Jasa Pengangkutan dan Pergudangan/
Freight and Warehousing Services Cilegon, 1984 100.00 100.00 4,255 3,351
PT Krakatau Jasa Industri (“KJI”)
Jasa Penyewaan Kendaraan dan Peralatan/
Vehicle and Equipment Rental Services Cilegon, 1996 99.99 99.99 18,542 14,111
PT Krakatau Tirta Operasi dan Pemeliharaan
(“KTOP”)
Pengadaan Air Demineralisasi dan
Jasa Operasi dan Pemeliharaan/
Demineralised Water Supply and Operation
and Maintenance Services Cilegon, 2019 -- 99.99 -- 2,520
PT Krakatau Konsultan (“KK”)3)
Jasa Konsultan/Consulting Services Cilegon, 2013 100.00 100.00 1,163 828
PT Krakatau Niaga Indonesia (“KNI”)
Perdagangan Baja/Steel Trading Cilegon, 1984 99.99 99.99 28,458 40,447
PT Krakatau Sarana Energi (“KSE”)
Perdagangan Bahan Bakar Minyak dan Gas,
Minyak Pelumas dan Petrokimia/
Oil and Gas Fuel, Lubricants and
Petrochemical Trading Cilegon,1999 -- 68.07 -- 615
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Kedudukan dan Persentase Kepemilikan/ Jumlah Aset Sebelum Eliminasi/
Tahun Usaha Percentage of Ownership Total Assets Before Elimination
Komersial Dimulai/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Domicile and Year December 31, December 31, December 31, December 31,
Entitas Anak dan Kegiatan Usaha/ of Commercial 2023 2022 2023 2022
Subsidiaries and Business Activities Operations Started % % USD USD
PT Sigma Mitra Sejati (“SMS”)
Penyedia Jasa Perawatan Pabrik/
Plant Maintenance Service Provider Jakarta, 1996 99.99 99.99 1,130 1,135
1) Pada tanggal 28 Februari 2023, 49,00% saham KTI telah dijual kepada PT Chandra Asri 1) On February 28 2023, 49.00% KTI shares were sold to PT Chandra Asri
Petrochemical sehingga komposisi kepemilikan saham KTI menjadi 50,99% KSI Petrochemical, so that the composition of KTI shareholders became
dan 0,01% Perusahaan 50.99% KSI and 0.01% the Company
2) Pada tanggal 28 Februari 2023, 70,00% saham KDL telah dijual kepada PT Chandra Asri 2) On February 28 2023, 70.00% KDL shares were sold to PT Chandra Asri
Petrochemical sehingga kepemilikan saham KDL melalui KSI menjadi 30,00% Petrochemical, so that KDL share ownership trough KSI became 30.00%
dan tidak lagi menjadi entitas anak and not longer being subsidiary
3) Diakuisisi oleh PT KBK pada tahun 2023 dari PT KE 3) Acquired by PT KBK in 2023 from PT KE
Informasi mengenai entitas asosiasi dan Information about the associates and joint
ventura bersama yang dimiliki oleh Perusahaan ventures owned by the Company and its
dan entitas anaknya (secara bersama-sama subsidiaries (collectively referred to as the
disebut sebagai “Grup”) pada tanggal “Group”) as at December 31, 2023 and 2022
31 Desember 2023 dan 2022 adalah sebagai is as follows:
berikut:
Kedudukan dan Persentase Kepemilikan/
Tahun Usaha Percentage of Ownership
Komersial Dimulai/ 31 Desember/ 31 Desember/
Domicile and Year December 31, December 31,
Ventura Bersama/ Joint Ventures/ of ommercial Kegiatan Usaha/ 2023 2022
Entitas Asosiasi/ Associate Entities Operations Started Business Activities % %
Ventura Bersama/ Joint Ventures
Dimiliki Langsung oleh Perusahaan/Held Directly by the Company
PT Krakatau Semen Indonesia (“KSMI”) Cilegon, 2014 Manufaktur Slag Powder/
Slag Powder Production 50.00 50.00
Dimiliki melalui/Held Through KBK
PT Krakatau Wajatama Osaka Steel Cilegon, 2016 Penjualan Baja Profil dan Tulangan/
Marketing (“KWOSM”) Sales of Sections and Reinforcing Bars 67.00 50.00
Dimiliki melalui/Held Through KBS
PT Krakatau Argo Logistics (“KAL”) Cilegon, 2014 Jasa Transportasi/
Transportation Services 51.00 51.00
PT Krakatau Tirta Industri (“KTI”)* Cilegon, 1996 Distributor dan Pengolahan Air/
dan Entitas Anaknya/and Its Subsidiaries Water Treatment and Distribution 51.00 --
Entitas Asosiasi/ Associate Entities
Dimiliki Langsung oleh Perusahaan/Held Directly by the Company
PT Krakatau Posco (“KP”) Cilegon, 2014 Manufaktur Besi dan Baja/
Iron and Steel Production 50.00 50.00
PT Pelat Timah Nusantara Tbk (“Latinusa”) Cilegon, 1986 Manufaktur Baja Berlapis Timah/
Tin Plate Steel Production 20.10 20.10
PT Kerismas Witikco Makmur (“Kerismas”) Jakarta, 1980 Manufaktur Seng/
Zinc Production 29.31 29.31
PT Indo Japan Steel Center (“IJSC”) Cilegon, 2014 Manufaktur Baja Plat dan Lembaran/
Plate and Rolled Steel Production 20.00 20.00
PT Krakatau Nippon Steel Synergy (“KNSS”) Cilegon, 2017 Manufaktur Baja Galvanised dan Annealing/
Galvanised and Annealed Steel Production 20.00 20.00
PT Krakatau Osaka Steel (“KOS”) Cilegon, 2017 Manufaktur Baja Profil dan Tulangan/
Reinforcing and Plain Bars Production 14.00 14.00
Dimiliki melalui/Held Through KSI
PT Krakatau Daya Listrik (“KDL”)* Cilegon, 1996 Distributor dan Penghasil Listrik/
dan Entitas Anaknya/and Its Subsidiary Distribution and Generation of Electricity 30.00 --
Dimiliki melalui/Held Through KE
PT Krakatau Daedong Machinery (“KDM”) Cilegon, 2013 Jasa Reparasi Mesin/
Machine Repairment Services 30.00 30.00
PT Krakatau Samator (“Krakatau Samator”) Cilegon, - Perdagangan, Pembangunan dan Jasa/
Trade, Development and Services 10.81 10.81
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Kedudukan dan Persentase Kepemilikan/
Tahun Usaha Percentage of Ownership
Komersial Dimulai/ 31 Desember/ 31 Desember/
Domicile and Year December 31, December 31,
Ventura Bersama/ Joint Ventures/ of ommercial Kegiatan Usaha/ 2023 2022
Entitas Asosiasi/ Associate Entities Operations Started Business Activities % %
Dimiliki melalui/Held Through KBK
PT Wijaya Karya Krakatau Beton (“WKKB”) Cilegon, 2016 Manufaktur Beton Pracetak/
Pre-Cast Concrete Production 30.00 30.00
Dimiliki melalui/Held Through KGT
PT Krakatau Posco Futurem ("KPFM") Cilegon, 2012 Industri Burnt Lime dan Burnt Dolomite/
d/h PT Krakatau Posco Chemtech Calcination Burnt Lime and Burnt Dolomite Industry 20.00 20.00
PT Krakatau Pos-Chem Dong-suh Cilegon, 2014 Manufaktur Limbah Batu Bara/
Chemical (“KPDC”) Distilled Coal Tar Production 30.00 30.00
Dimiliki melalui/Held Through KTI*
PT Krakatau Blue Water (“KBW”) Cilegon, 2013 Jasa Pengelolaan Air Limbah/
Waste Water Treatment Services -- 33.00
PT Pembangunan Perumahan Jakarta, 2019 Pengelolaan Air/
Krakatau Tirta (“PPKT”) Water Treatment -- 25.00
PT Krakatau Tirta Operasi dan Pemeliharaan Cilegon, 2019 Pengadaan Air Demineralisasi dan
(“KTOP”) Jasa Operasi dan Pemeliharaan/
Demineralised Water Supply and Operation
and Maintenance Services -- 99.99
Dimiliki melalui/Held Through KDL*
PT Krakatau Posco Energy (“KPE”) Cilegon, 2014 Pembangkit Listrik/
Power Plant Services -- 10.00
PT Krakatau Sarana Energi (“KSE”) Cilegon,1999 Perdagangan Bahan Bakar Minyak dan Gas,
Minyak Pelumas dan Petrokimia/
Oil and Gas Fuel, Lubricants and
Petrochemical Trading -- 68.07
Dimiliki melalui/Held Through KDL dan/ and KTI*
PT Krakatau Medika (“PT KM”) Cilegon, 2014 Jasa Pelayanan Kesehatan/
Medical Services Provider -- 19.72
* Pada tahun 2023 sebagian saham KTI dan KDL telah dijual kepada PT Chandra Asri Petrochemical sehingga mengubah status KTI dan KDL dari entitas anak menjadi ventura bersama dan entitas asosiasi.
Seluruh entitas asosiasi yang dimiliki melalui KTI dan KDL tidak lagi menjadi entitas asosiasi grup./ In 2023, some of the shares in KTI and KDL were sold to PT Chandra Asri Petrochemical,
thereby changing the status of KTI and KDL from subsidiaries to joint ventures and associated entities.All associated entities owned through KTI and KDL are no longer group associated entities.
PT Krakatau Sarana Infrastruktur (“KSI”) PT Krakatau Sarana Infrastruktur (“KSI”)
KSI sebelumnya PT Krakatau Estate Cilegon KSI formerly PT Krakatau Estate Cilegon
(“KIEC”) didirikan berdasarkan Akta Notaris No. (“KIEC”) was established by Notarial Deed No.
17 tanggal 16 Juni 1982 dari Soedarno, S.H., 17 of Soedarno, S.H.,dated June 16, 1982.
Notaris di Jakarta. Akta pendirian tersebut telah The deed of establishment was approved by
disahkan oleh Menteri Kehakiman Republik the Ministry of Justice of the Republic of
Indonesia sesuai dengan Surat Keputusan No. Indonesia in its Decision Letter No.
C2-229.HT.01.01/1982 tanggal 14 Juli 1982 C2-229.HT.01.01/1982 dated July 14, 1982
dan telah diumumkan dalam Lembaran Berita and was published in the State Gazette of the
Negara Republik Indonesia No. 81 tanggal 11 Republic of Indonesia No. 81, dated October
Oktober 1983. Akta ini kemudian diubah pada 11, 1983. This Articles of Association was
tanggal 2 Juli 2021, untuk mengubah nama amended on dated July 2, 2021, in which
KIEC menjadi KSI. Perubahan nama tersebut KIEC changed its name to KSI. The change of
dan disahkan dengan surat keputusan Menteri the name and authorised by the Ministry of
Hukum dan Hak Asasi Manusia Republik Law and Human Rights of the Republic of
Indonesia No. AHU-0037785.AH.01.02 tanggal Indonesia decision letter No. AHU-
2 Juli 2021. 0037785.AH.01.02 dated July 2, 2021.
KSI mengalami beberapa kali perubahan KSI’s Articles of Association have been
anggaran dasar terakhir Akta Pernyataan amended several times, most recently by the
Keputusan Pemegang Saham No. 28 tanggal Deed of Shareholder Decision Statement
22 September 2023 yang telah diterima No. 28 dated September, 22 2023 which
pemberitahuan dan perubahannya oleh Menteri notification and amendments have been
Hukum dan HAM Republik Indonesia nomor: received by the Minister of Law and
AHU-AH.01.09-0167289 tanggal 26 September Human Rights of the Republic of Indonesia
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023 oleh Notaris Ahmad Syafri, S.H., M.KN., No. AHU-AH.01.09-0167289 dated 26
Notaris di Cilegon. Perusahaan memiliki September 2023 by Notary Ahmad Syafri,
10.271.988.920 lembar saham senilai S.H., M.KN., Notary in Cilegon. The Company
Rp10.271.988 juta yang mewakili kepemilikan owns 10,271,988,920 shares worth
sebesar 99,99%. Akta perubahan ini telah Rp10,271,988 million which represents
disahkan oleh Menteri Hukum dan Hak Asasi ownership of 99.99%. This deed of change
Manusia Republik Indonesia dengan Surat has been ratified by the Minister of Law and
Keputusan No. AHU-0038761.AH.01.02 tanggal Human Rights of the Republic of Indonesia
9 Juni 2022. with Decree No. AHU-0038761.AH.01.02
dated June 9, 2022.
PT Krakatau Engineering (“KE”) PT Krakatau Engineering (“KE”)
KE didirikan berdasarkan Akta Notaris No. 16 KE was established based on Notarial Deed
tanggal 12 Oktober 1988 oleh Rahmah Arie No. 16 dated October 12, 1988 of Rahmah Arie
Soetardjo, S.H., Notaris di Jakarta. Akta Soetardjo, S.H., Notary in Jakarta. The Article of
Pendirian telah disahkan oleh Menteri Association was approved by the Minister of
Kehakiman Republik Indonesia melalui Surat Justice of the Republic of Indonesia in its
Keputusan No. C2-3814.HT.01.01-TH.89 tanggal Decision Letter No. C2-3814.HT.01.01-TH.89
26 April 1989 dan telah diumumkan dalam dated April 26, 1989 and was published in the
Lembaran Berita Negara Republik Indonesia State Gazette of the Republic of Indonesia
No. 101 tanggal 19 Desember 1989, Tambahan No. 101 dated December 19, 1989, Supplement
No. 3630/1989. No. 3630/1989.
KE mengalami beberapa kali perubahan KE’s Articles of Association have been
anggaran dasar terakhir Akta Notaris No. 10 amended several times, most recently by
tertanggal 8 Juni 2022, yang dibuat di hadapan Notarial Deed No. 10 dated June 8, 2022 off
Indrajati Tandjung S.H., Notaris di Jakarta. Notary Indrajati Tandjung, S.H. The Company
Perusahaan memiliki 332.332.054 lembar owns 332,332,054 shares valued at
saham senilai Rp332 juta yang mewakili Rp332 million which represents 99.99%
kepemilikan sebesar 99,99%. Akta perubahan ownership. Such change was approved by the
ini telah disahkan oleh Menteri Hukum dan Hak Ministry of Law and Human Rights of the
Asasi Manusia Republik Indonesia dengan Republic of Indonesia in its Decision Letter
Surat Keputusan No. AHU-0038761.AH.01.02 No. AHU-0038761.AH.01.02 dated June 9,
tanggal 9 Juni 2022. 2022.
PT Krakatau Baja Konstruksi (“KBK”) PT Krakatau Baja Konstruksi (“KBK”)
KBK sebelumnya PT Krakatau Wajatama KBK formerly PT Krakatau Wajatama (“KWT”)
(“KWT”) didirikan berdasarkan Akta was established by Notarial Deed No. 96 of
No. 96 tanggal 24 JuIi 1992 oleh Notaris Mrs. R. Arie Soetardjo, S.H., dated July 24,
Ny. R. Arie Soetardjo, S.H. Akta pendirian ini 1992. The deed of establishment was
telah disahkan oleh Menteri Kehakiman approved by the Ministry of Justice of the
Republik Indonesia dalam Surat Keputusan Republic of Indonesia in its Decision Letter
No. C2-8933.HT.01.01.TH.92 tanggal No. C2-8933.HT.01.01.TH.92 dated October
30 Oktober 1992 dan telah diumumkan dalam 30, 1992 and was published in the State
Berita Negara Republik Indonesia No. 100, Gazette of the Republic of Indonesia No. 100,
tanggal 15 Desember 1992, Tambahan dated December 15, 1992, Supplement
No. 6501. Akta ini kemudian diubah pada No. 6501. This Articles of Association was
tanggal 2 September 2021, untuk mengubah amended on dated September 2, 2021, in
nama KWT menjadi KBK. Perubahan which KWT changed its name to KBK. The
nama tersebut dan disahkan dengan surat change of the name and authorised by the
keputusan Menteri Hukum dan Hak Asasi Ministry of Law and Human Rights of the
Manusia Republik Indonesia No. AHU- Republic of Indonesia decision letter
0047369.AH.01.02. Tahun 2021 tanggal No. AHU-0047369.AH.01.02. Tahun 2021
2 September 2021. dated September 2, 2021.
PT KRAKATAU STEEL
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
KBK mengalami beberapa kali perubahan KBK’s Articles of Association have been
anggaran dasar terakhir Akta No. 25 tanggal amended several times, most recently by
25 September 2023 yang dibuat di hadapan Notarial Deed No. 25 of Notary Eka Julianti,
Eka Julianti, S.H.,M.Kn., Notaris di Jakarta. S.H.,M.Kn., dated September 25, 2023,
Perusahaan memiliki 1.325.366.403 lembar regarding the changes of Board of Directors.
saham senilai USD101.920 yang mewakili The Company owns 1,325,366,403 shares
kepemilikan sebesar 99,99%. Akta perubahan valued at USD101,920 which represents
ini telah disahkan oleh Menteri Hukum dan Hak 99.99%. ownership. The changes notification
Asasi Manusia Republik Indonesia dengan has been received by the Ministry of Law and
Surat Keputusan No. AHU-AH.01.09-0171422 Human Rights of the Republic of Indonesia
tanggal 9 Oktober 2023. decision letter No. AHU-AH.01.09-0171422
dated October 9, 2023.
PT Meratus Jaya Iron & Steel (“MJIS”) PT Meratus Jaya Iron & Steel (“MJIS”)
MJIS didirikan berdasarkan Akta Pendirian MJIS was established by Notarial deed
No. 11 tanggal 9 September 2008, yang dibuat No. 11 of Indrajati Tandjung, S.H., dated
di hadapan Indrajati Tandjung, S.H., Notaris di September 9, 2008, Notary in Cilegon. This
Cilegon. Akta pendirian ini telah disahkan oleh deed of establishment has been ratified by
Menteri Hukum dan Hak Asasi Manusia the Minister of Law and Human Rights of the
Republik Indonesia dengan Surat No. AHU- Republic of Indonesia with Letter No. AHU-
39058.AH.01.01 tanggal 7 Oktober 2008 dan 39058.AH.01.01 dated October 7, 2008 and
telah diumumkan dalam Berita Negara Republik has been published in the State Gazette of
Indonesia No. 72 tanggal 5 Oktober 2008, the Republic of Indonesia No. 72 dated
Tambahan No. 16973. October 5, 2008, Supplement No. 16973.
MJIS mengalami beberapa kali perubahan MJIS’s Articles of Association have been
anggaran dasar terakhir Akta No. 9 tanggal amended several times, most recently by
16 November 2018 yang dibuat di hadapan Notarial Deed No. 9 Dated November 16,
Rismalena Kasri S.H.,M.Kn., Notaris di Jakarta. 2018 of Notary Rismalina Kasri S.H.,M.Kn.,
Perusahaan memiliki 343.383 lembar saham The Company owns 343,383 shares valued
senilai USD37.469 yang mewakili kepemilikan at USD37,469 which represents 66%.
sebesar 66%. Akta perubahaan ini telah ownership. This company deed has been
disahkan oleh Menteri Hukum dan Hak Asasi ratified by the Minister of Law and Human
Manusia Republik Indonesia dengan Surat Rights of the Republic of Indonesia with
Keputusan No. AHU-AH.01.03-0256698 Decree No. AHU-AH.01.03-0256698 dated
tanggal 25 November 2018. November 25, 2018.
PT Krakatau Baja Industri (“KBI”) PT Krakatau Baja Industri (“KBI”)
KBI didirikan berdasarkan Akta Pendirian KBI was established in the Republic of
No. 16 tanggal 5 Desember 2022, yang dibuat Indonesia based on Notarial Deed No. 16
di hadapan Jose Dima Satria, S.H., M.Kn., of Jose Dima Satria, S.H., M.Kn. dated
Notaris di Jakarta. Perusahaan memiliki 9.999 December 5, 2022. The Company owns 9,999
lembar saham senilai USD641 yang mewakili shares valued at USD641 which represents
kepemilikan sebesar 99,99%. Akta pendirian ini 99.99%. ownership. The deed of
telah disahkan oleh Menteri Hukum dan Hak establishment was approved by the Ministry of
Asasi Manusia Republik Indonesia dengan Law and Human Rights of the Republic of
Surat No. AHU 008439.AH.01.01-0039449 Indonesia in its Decision Letter No. AHU-
tanggal 5 Desember 2022. 008439.AH.01.01-0039449 dated December
5, 2022.
PT Krakatau Industri ISM (“KIISM”) PT Krakatau Industri ISM (“KIISM”)
KIISM didirikan berdasarkan Akta Pendirian KIISM was established based on Notarial
No. 111 tanggal 19 Desember 2022 yang Deed No. 111 of Jose Dima Satria., S.H.,
dibuat di hadapan Jose Dima Satria, S.H., M.Kn., a Notary in Jakarta, dated December
M.Kn, Notaris di Jakarta. Perusahaan memiliki 19, 2022. The Company owns 9,999 shares
9.999 lembar saham senilai Rp9.999 juta yang worth Rp9,999 million representing ownership
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
mewakili kepemilikan sebesar 99,99%. of 99.99%. The Company established KIISM
Perusahaan mendirikan KIISM dan telah and was approved by Minister of Law
mendapat pengesahan dari Menteri Hukum and Human Rights of the Republic Indonesia
dan Hak Asasi Manusia Republik Indonesia by Decision Letter No. AHU0088850.
dengan Surat Keputusan No. AHU- AH.01.01.TAHUN 2022 dated December 20,
0088850.AH.01.01.TAHUN 2022 tanggal 2022.
20 Desember 2022.
Berdasarkan Akta Notaris No. 103 tanggal Based on Notarial Deed No. 103 dated
25 September 2023 yang dibuat di hadapan September 25, 2023 of Jose Dima Satria,
Jose Dima Satria, S.H., M.Kn., Notaris di S.H., M.Kn., Notary in Jakarta which has
Jakarta yang telah mendapat pengesahan dari received approval from the Minister of Law
Menteri Hukum dan Hak Asasi Manusia and Human Rights of the Republic of
Republik Indonesia dengan Surat Keputusan Indonesia with Decree No. AHU-AH.01.10-
No. AHU-AH.01.10-0020929 tanggal 0020929 dated November 28, 2023, stated
28 November 2023, menyatakan bahwa para that the shareholders approved the
pemegang saham menyetujui pembubaran dissolution of KISM.
KISM.
Dalam laporan keuangan konsolidasian ini, In this consolidated financial statements, the
Perusahaan dan entitas anaknya secara Company and its subsidiaries are collectively
bersama-sama disebut sebagai “Grup”. referred to as the “Group”.
d. Dewan Komisaris, Direksi dan Karyawan d. Boards of Commissioners, Directors and
Employees
Susunan Dewan Komisaris dan Direksi The Boards of Commissioners and Directors
Perusahaan pada tanggal 31 Desember 2023 of the Company as at December 31, 2023
dan 2022 adalah sebagai berikut: and 2022 were as follows:
2023 2022
Dewan Komisaris Board of Commissioners
Komisaris Utama Suhanto Suhanto President Commissioner
Komisaris Yudha Mediawan Dadang Kurnia Commissioner
Komisaris I Gusti Putu Suryawirawan I Gusti Putu Suryawirawan Commissioner
Komisaris Independen Isfan Fajar Satryo Trisasongko Widianto Independent Commissioner
Komisaris Independen Tjuk Agus Minahasa Tjuk Agus Minahasa Independent Commissioner
Komisaris Independen David Pajung David Pajung Independent Commissioner
Dewan Direksi Board of Directors
Direktur Utama Purwono Widodo Silmy Karim President Director
Direktur Infrastruktur dan Infrastructure and Business
Penunjang Bisnis Djoko Muljono Djoko Muljono Support Director
Direktur Sumber Daya Manusia Sriyani Puspa Kinasih Rahmad Hidayat Human Resources Director
Direktur Keuangan dan Finance and Risk
Manajemen Risiko Tardi Tardi Management Director
Direktur Komersial Muhamad Akbar Djohan Melati Sarnita Commercial Director
Direktur Pengembangan Business Development and
Bisnis dan Portofolio Agus Nizar Vidiansyah Purwono Widodo Portfolio Director
Perusahaan dan entitas anak (selanjutnya The Company and subsidiaries (hereinafter
secara bersama-sama disebut “Grup”) memiliki collectively referred as “the Group”) had 4.453
sejumlah 4.453 dan 4.597 karyawan masing- and 4.597 employees as of
masing pada tanggal 31 Desember 2023 dan December 31, 2023 and 2022, respectively
2022 (tidak diaudit). (unaudited).
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
e. Komite Audit e. Audit Committee
Susunan anggota Komite Audit Perusahaan The members of the Company’s Audit
pada tanggal 31 Desember 2023 dan 2022 Committee as at December 31, 2023 and 2022
adalah sebagai berikut: were as follows:
2023 2022
Ketua Tjuk Agus Minahasa Tjuk Agus Minahasa Chairman
Wakil Ketua David Pajung David Pajung Vice Chairman
Anggota Djadja Sukirman Rallyati A. Wibowo Member
Anggota Bea Rejeki Tirtadewi Hotman Napitupulu Member
Personil manajemen kunci Perusahaan dan The key management personnel of the
entitas anaknya terdiri dari anggota Dewan Company and its subsidiaries consist of the
Komisaris dan Direksi Perusahaan dan entitas members of the Boards of Commissioners and
anaknya. Directors of the Company and its subsidiaries.
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policies Information
a. Kepatuhan Terhadap Standar Akuntansi a. Compliance with the Financial Accounting
Keuangan (SAK) Standards (SAK)
Laporan keuangan konsolidasian telah disusun The consolidated financial statements were
dan disajikan sesuai dengan Standar Akuntansi prepared and presented in accordance with
Keuangan di Indonesia yang meliputi Indonesian Financial Accounting Standards
Pernyataan Standar Akuntansi Keuangan which include the Statement of Financial
(PSAK) dan Interpretasi Standar Akuntansi Accounting Standards (PSAK) and
Keuangan (ISAK) yang diterbitkan oleh Dewan Interpretation of Financial Accounting
Standar Akuntansi Keuangan – Ikatan Akuntan Standards (ISAK) issued by the Financial
Indonesia (DSAK – IAI), serta peraturan Pasar Accounting Standard Board – Indonesian
Modal yang berlaku antara lain Peraturan Institute of Accountant (DSAK – IAI), and
Otoritas Jasa Keuangan/Badan Pengawas regulations in the Capital Market include
Pasar Modal dan Lembaga Keuangan Regulations of Financial Sevices Authority/
(OJK/Bapepam-LK) No. VIII.G.7 tentang Capital Market and Supervisory Board and
pedoman penyajian laporan keuangan, Financial Institution (OJK/Bapepam-LK) No.
Keputusan Ketua Bapepam-LK No. KEP- VIII.G.7 regarding guidelines for the
347/BL/2012 tentang penyajian dan presentation of financial statements, Decree of
pengungkapan laporan keuangan emiten atau the Chairman of Bapepam-LK No. KEP-
perusahaan publik. 347/BL/2012 regarding presentation and
disclosure of financial statements of the issuer
or public company.
b. Dasar Pengukuran dan Penyusunan b. The Basis of Measurement and Preparation
Laporan Keuangan Konsolidasian of Consolidated Financial Statements
Laporan keuangan konsolidasian disusun dan The consolidated financial statements have
disajikan berdasarkan asumsi kelangsungan been prepared and presented based on going
usaha serta atas dasar akrual, kecuali laporan concern assumption and accrual basis of
arus kas konsolidasian. Dasar pengukuran accounting, except for the consolidated
dalam penyusunan laporan keuangan statements of cash flows. Basis of
konsolidasian ini adalah konsep biaya measurement in preparation of these
perolehan, kecuali beberapa akun tertentu consolidated financial statements is the
yang didasarkan pengukuran lain sebagaimana historical costs concept, except for certain
dijelaskan dalam kebijakan akuntansi masing- accounts which have been prepared on the
masing akun tersebut. Biaya perolehan basis of other measurements as described in
umumnya didasarkan pada nilai wajar imbalan their respective policies. Historical cost is
yang diserahkan dalam pemerolehan aset. generally based on the fair value of the
consideration given in exchange for assets.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Laporan arus kas konsolidasian disajikan The consolidated statements of cash flows are
dengan metode langsung (direct method) prepared using the direct method by classifying
dengan mengelompokkan arus kas dalam cash flows into operating, investing and
aktivitas operasi, investasi dan pendanaan. financing activities.
Mata uang penyajian yang digunakan dalam The presentation currency used in the
penyusunan laporan keuangan konsolidasian preparation of the consolidated financial
ini adalah Dolar yang merupakan mata uang statements is Dollar which is the functional
fungsional Grup. Setiap entitas di dalam Grup currency of the Group. Each entity in the
menetapkan mata uang fungsional sendiri dan Group determines its own functional currency
unsur-unsur dalam laporan keuangan dari and items included in the financial statements
setiap entitas diukur berdasarkan mata uang of each entity are measured using that
fungsional tersebut. functional currency.
c. Standar Akuntansi Keuangan yang Berlaku c. Financial Accounting Standard Effective in
Efektif pada Tahun Berjalan The Current Year
Berikut amendemen dan revisi atas standar The following are amendment and revised to
yang berlaku efektif untuk periode pelaporan standards which effective for annual reporting
tahunan yang dimulai pada atau setelah periods beginning on or after January 1, 2023,
1 Januari 2023, dengan penerapan dini with early adoption is permitted, are as follows:
diperkenankan yaitu:
• Amendemen PSAK 1: Penyajian Laporan • Amendment PSAK 1: Presentation of
Keuangan tentang Pengungkapan Financial Statements regarding Disclosure
Kebijakan Akuntansi; of Accounting Policies;
• Amendemen PSAK 16: Aset Tetap tentang • Amendment to PSAK 16: Fixed Assets
Hasil sebelum Penggunaan yang related to Proceeds before Intended Use;
Diintensikan;
• Amendemen PSAK 25: Kebijakan • Amendment PSAK 25: Accounting Policies,
Akuntansi, Perubahan Estimasi Akuntansi, Changes in Accounting Estimates and
dan Kesalahan tentang Definisi Estimasi Errors regarding Definition of Accounting
Akuntansi; Estimates;
• Amendemen PSAK 46: Pajak Penghasilan • Amendment PSAK 46: Income Tax
tentang Pajak Tangguhan terkait Aset dan regarding Deferred Tax related to Assets
Liabilitas yang timbul dari Transaksi and Liabilities arising from a Single
Tunggal; dan Transaction; and
• Revisi PSAK 107: Akuntansi Ijarah. • Revised PSAK 107: Accounting for Ijara.
Implementasi standar-standar tersebut tidak The implementation of the above standards
memiliki dampak yang material terhadap had no material on the amounts reported for
jumlah yang dilaporkan di periode berjalan atau the current period or prior financial year.
tahun sebelumnya.
d. Prinsip-prinsip Konsolidasian d. Principles of Consolidation
Laporan keuangan konsolidasian mencakup The consolidated financial statements in
laporan keuangan Perusahaan dan entitas- comprise the financial statements of the
entitas anaknya seperti disebutkan pada Company and its subsidiaries as described in
Catatan 1.d. Note 1.d.
Entitas anak adalah entitas yang dikendalikan A subsidiary is an entity controlled by the
oleh Grup, yakni Grup terekspos, atau memiliki Group, ie the Group is exposed, or has rights,
hak, atas imbal hasil variabel dari to variable returns from its involvement with the
keterlibatannya dengan entitas dan memiliki entity and has the ability to affect those returns
kemampuan untuk mempengaruhi imbal hasil through its current ability to direct the entity’s
tersebut melalui kemampuan kini untuk relevant activities (power over investee).
mengarahkan aktivitas relevan dari entitas
(kekuasaan atas investee).
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Keberadaan dan dampak dari hak suara The existence and effect of substantive
potensial dimana Grup memiliki kemampuan potential voting rights that the Group has the
praktis untuk melaksanakan (yakni hak practical ability to exercise (ie substantive
substantif) dipertimbangkan saat menilai rights) are considered when assessing whether
apakah Grup mengendalikan entitas lain. the Group controls another entity.
Laporan keuangan konsolidasian Grup The Group’s consolidated financial statements
mencakup hasil usaha, arus kas, aset dan incorporate the results, cash flows, assets
liabilitas dari Perusahaan dan seluruh entitas and liabilities of the Company and all of its
anak yang, secara langsung dan tidak directly and indirectly controlled subsidiaries.
langsung, dikendalikan oleh Perusahaan. Subsidiaries are consolidated from the
Entitas anak dikonsolidasikan sejak tanggal effective date of acquisition, which is the date
efektif akuisisi, yaitu tanggal dimana Grup on which the Group effectively obtains control
secara efektif memperoleh pengendalian atas of the acquired business, until that control
bisnis yang diakuisisi, sampai tanggal ceases.
pengendalian berakhir.
Entitas induk menyusun laporan keuangan A parent prepares consolidated financial
konsolidasian dengan menggunakan kebijakan statements using uniform accounting policies
akuntansi yang sama untuk transaksi dan for like transactions and other events in similar
peristiwa lain dalam keadaan yang serupa. circumstances. All intragroup transactions,
Seluruh transaksi, saldo, penghasilan, beban, balances, income, expenses and cash flows
dan arus kas dalam Grup terkait dengan relating to transaction between entities of the
transaksi antar entitas dalam grup dieliminasi group are eliminated in full.
secara penuh.
Grup mengatribusikan laba rugi dan setiap The Group attributed the profit or loss each
komponen dari penghasilan komprehensif lain component of other comprehensive income to
kepada pemilik entitas induk dan kepentingan the owners of the parent and non-controlling
non-pengendali meskipun hal tersebut interest even though this results in the non-
mengakibatkan kepentingan non-pengendali controlling interests having a deficit balance.
memiliki saldo defisit. Grup menyajikan The Group presents non-controlling interest in
kepentingan non-pengendali di ekuitas dalam equity in the consolidated statement of
laporan posisi keuangan konsolidasian, financial position, separately from the equity
terpisah dari ekuitas pemilik entitas induk. owners of the parent.
Perubahan dalam bagian kepemilikan entitas Changes in the parent’s ownership interest in a
induk pada entitas anak yang tidak subsidiary that do not result in loss of control
mengakibatkan hilangnya pengendalian adalah are equity transactions (which transactions
transaksi ekuitas (yaitu transaksi dengan with owners in their capacity as owners). When
pemilik dalam kapasitasnya sebagai pemilik). the proportion of equity held by non-controlling
Ketika proporsi ekuitas yang dimiliki oleh interest change, the Group adjusted the
kepentingan non-pengendali berubah, Grup carrying amounts of the controlling interest and
menyesuaikan jumlah tercatat kepentingan non-controlling interest to reflect the changes
pengendali dan kepentingan non-pengendali in their relative interest in the subsidiaries. Any
untuk mencerminkan perubahan kepemilikan difference between the amount by which the
relatifnya dalam entitas anak. Selisih antara non-controlling interests are adjusted and the
jumlah dimana kepentingan non-pengendali fair value of the consideration received or paid
disesuaikan dan nilai wajar dari jumlah yang is recognized directly in equity and attributed to
diterima atau dibayarkan diakui langsung the owners of the parent.
dalam ekuitas dan diatribusikan pada pemilik
dari entitas induk.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Jika Grup kehilangan pengendalian, maka If the Group loses control, the Group:
Grup:
a. Menghentikan pengakuan aset (termasuk a. Derecognizes the assets (including goodwill)
goodwill) dan liabilitas entitas anak pada and liabilities of the subsidiary at their
jumlah tercatatnya ketika pengendalian carrying amounts at the date when control is
hilang; lost;
b. Menghentikan pengakuan jumlah tercatat b. Derecognizes the carrying amount of any
setiap kepentingan nonpengendali pada non-controlling interests in the former
entitas anak terdahulu ketika pengendalian subsidiary at the date when control is lost
hilang (termasuk setiap komponen (including any components of other
penghasilan komprehensif lain yang comprehensive income attributable to them);
diatribusikan pada kepentingan non-
pengendali);
c. Mengakui nilai wajar pembayaran yang c. Recognizes the fair value of the
diterima (jika ada) dari transaksi, peristiwa, consideration received, (if any) from the
atau keadaan yang mengakibatkan transaction, event or circumstances that
hilangnya pengendalian; resulted in the loss of control;
d. Mengakui sisa investasi pada entitas anak d. Recognizes any investment retained in the
terdahulu pada nilai wajarnya pada tanggal former subsidiary at fair value at the date
hilangnya pengendalian; when control is lost;
e. Mereklasifikasi ke laba rugi, atau e. Reclassifies to profit or loss, or transfer
mengalihkan secara langsung ke saldo laba directly to retained earnings if required by
jika disyaratkan oleh SAK lain, jumlah yang other FAS’s, the amount recognized in other
diakui dalam penghasilan komprehensif lain comprehensive income in relation to the
dalam kaitan dengan entitas anak; dan subsidiary; and
f. Mengakui perbedaan apapun yang f. Recognizes any resulting difference as a
dihasilkan sebagai keuntungan atau gain or loss attributable to the parent.
kerugian dalam laba rugi yang diatribusikan
kepada entitas induk.
e. Kombinasi Bisnis Entitas Sepengendali e. Business Combinations of Entities Under
Common Control
Transaksi kombinasi bisnis entitas Business combination of entities under
sepengendali, berupa pengalihan bisnis yang common control transactions, such as transfers
dilakukan dalam rangka reorganisasi entitas- of business conducted within the framework of
entitas yang berada dalam suatu Grup yang the reorganization of the entities that are in the
sama, bukan merupakan perubahan same group, not a change of ownership in
kepemilikan dalam arti substansi ekonomi, terms of economic substance, so that the
sehingga transaksi tersebut tidak dapat transaction can not result in a gain or loss for
menimbulkan laba atau rugi bagi Grup secara the Group as a whole or the individual entity
keseluruhan ataupun bagi entitas individual within the Group.
dalam Grup.
Karena transaksi kombinasi bisnis entitas Due to business combination transactions of
sepengendali tidak mengakibatkan perubahan entities under common control does not lead to
substansi ekonomi pemilikan atas aset, change in economic substance of ownership
liabilitas, saham atau instrumen kepemilikan on the exchanged asset, liability, shares or
lainnya yang dipertukarkan, maka aset ataupun other exchange ownership instrument, then the
liabilitas yang pemilikannya dialihkan (dalam transferred asset or liability (in its legal form) is
bentuk hukumnya) dicatat sesuai dengan nilai recorded at its carrying amount as well as a
buku seperti penggabungan usaha business combination under the pooling of
berdasarkan metode penyatuan kepemilikan. interest method.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Entitas yang menerima bisnis, dalam kombinasi An entity that receives the business, in a
bisnis entitas sepengendali, mengakui selisih business combination of entities under
antara jumlah imbalan yang dialihkan dan common control, recognizes the difference
jumlah tercatat dari setiap transaksi kombinasi between the amount of the consideration
bisnis entitas sepengendali di ekuitas dalam transferred and the carrying amount of each
akun tambahan modal disetor. transaction of a business combination of
entities under common control in equity under
additional paid-in capital.
Bila entitas yang menerima bisnis kemudian If the entity that received the business,
melepas entitas bisnis yang sebelumnya subsequently dispose the business entity
diperoleh, akun tambahan modal disetor yang acquired previously, the additional paid-in
dicatat sebelumnya, tidak dapat diakui sebagai capital recorded before, can not be recognized
laba rugi direalisasi maupun direklasifikasi as a realized gain or loss nor reclassified to
ke saldo laba. retained earning.
f. Instrumen Keuangan f. Financial Instrument
Pengakuan dan Pengukuran Awal Initial Recognition and Measurement
Grup mengakui aset keuangan atau liabilitas The Group recognizes a financial asset or a
keuangan dalam laporan posisi keuangan financial liability in the consolidated statement
konsolidasian, jika dan hanya jika, Grup of financial position when, and only when, it
menjadi salah satu pihak dalam ketentuan becomes a party to the contractual provisions
pada kontrak instrumen tersebut. Pada saat of the instrument. At initial recognition, the
pengakuan awal aset keuangan atau liabilitas Group measures all financial assets and
keuangan, Grup mengukur pada nilai wajarnya. financial liabilites at its fair value. In the case of
Dalam hal aset keuangan atau liabilitas a financial asset or financial liability not at fair
keuangan tidak diukur pada nilai wajar melalui value through profit or loss, fair value plus or
laba rugi, nilai wajar tersebut ditambah atau minus with the transaction costs that are
dikurang dengan biaya transaksi yang dapat directly attributtable to the acquisition or issue
diatribusikan secara langsung dengan of the financial asset or financial liability.
perolehan atau penerbitan aset keuangan atau
liabilitas keuangan tersebut.
Biaya transaksi yang dikeluarkan sehubungan Transaction costs incurred on acquisition of a
dengan perolehan aset keuangan dan financial asset and issue of a financial liability
penerbitan liabilitas keuangan yang classified at fair value through profit or loss are
diklasifikasikan pada nilai wajar melalui laba expensed immediately.
rugi dibebankan segera.
Pengukuran Selanjutnya Aset Keuangan Subsequent Measurement of Financial
Assets
Aset keuangan Grup diklasifikasikan sebagai The Group’s financial assets are classified into
berikut: aset keuangan yang diukur pada biaya the following specified categories: financial
perolehan yang diamortisasi, aset keuangan yang assets at amortized costs, financial assets at
diukur pada nilai wajar melalui penghasilan fair value through other comprehensive
komprehensif lain dan aset keuangan yang diukur income, and financial assets at fair value
pada nilai wajar melalui laba rugi. through profit or loss.
Aset keuangan diklasifikasikan menjadi Financial assets are classified into these
kategori tersebut di atas dengan menggunakan categories on the basis of both: the Group’s
dua dasar yaitu: model bisnis Grup dalam business model for managing the financial
mengelola aset keuangan dan karakteristik assets and the contractual cash flow
arus kas kontraktual dari aset keuangan. characteristics of the financial assets.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
i. Aset Keuangan yang Diukur pada Biaya i. Financial Assets Measured at Amortized
Perolehan Diamortisasi Costs
Aset keuangan diukur pada biaya perolehan Financial assets are measured at amortized
diamortisasi ketika kedua kondisi berikut costs if these conditions are met:
terpenuhi:
• Aset keuangan dikelola dalam model • The financial assets is held within a
bisnis yang bertujuan untuk memiliki business model whose objective is to
aset keuangan dalam rangka hold the financial assets in order to
mendapatkan arus kas kontraktual collect contractual cash flows (held to
saja; dan collect); and
• Persyaratan kontraktual dari aset • The contractual terms of the financial
keuangan tersebut memberikan hak asset give rise on specified dates to cash
pada tanggal tertentu atas arus kas flows that are solely payments of
yang semata dari pembayaran pokok principal and interest (“SPPI”) on the
dan bunga (solely payments of principal amount outstanding.
principal and interest - SPPI) dari
jumlah pokok terutang.
Aset keuangan ini diukur pada jumlah yang The financial asset is measured at the
diakui pada awal pengakuan dikurangi amount recognized at initial recognition
dengan pembayaran pokok, kemudian minus principal repayments, plus or minus
dikurangi atau ditambah dengan jumlah the cumulative amortization of any
amortisasi kumulatif atas perbedaan jumlah difference between that initial amount and
pengakuan awal dengan jumlah pada saat the maturity amount and any loss
jatuh tempo, dan penurunan nilainya. allowance.
Pendapatan keuangan dihitung dengan Interest income is calculated using the
menggunakan metode suku bunga efektif effective interest method and is recognized
dan diakui di laba rugi. Perubahan pada in profit or loss. Changes in fair value are
nilai wajar diakui di laba rugi ketika aset recognized in profit or loss when the asset
dihentikan atau direklasifikasi. is derecognized or reclassified.
Aset keuangan yang diklasifikasikan menjadi Financial assets classified to amortized
aset keuangan yang diukur pada biaya cost may be sold where there is an
perolehan diamortisasi dapat dijual ketika increase in credit risk. Disposals for other
terdapat peningkatan risiko kredit. reasons are permitted but such sales
Penghentian untuk alasan lain diperbolehkan should be immaterial in value or infrequent
namun jumlah penjualan tersebut harus tidak in nature.
material jumlahnya atau tidak sering.
ii. Aset Keuangan yang Diukur pada Nilai ii. Financial Assets Measured at Fair Value
Wajar Melalui Penghasilan Komprehensif Through Other Comprehensive Income
Lain (”FVTOCI”) (“FVTOCI”)
Aset keuangan diukur pada FVTOCI jika The financial assets are measured at
kedua kondisi berikut terpenuhi: FVTOCI if these conditions are met:
• Aset keuangan dikelola dalam model • The financial asset is held within a
bisnis yang tujuannya akan terpenuhi business model whose objective is
dengan mendapatkan arus kas achieved by both collecting contractual
kontraktual dan menjual aset cash flows and selling the financial
keuangan; dan assets; and
• Persyaratan kontraktual dari aset • The contractual term of the financial
keuangan tersebut memberikan hak asset give rise on specified dates to cash
pada tanggal tertentu atas arus kas yang flows that are solely payments of
semata dari pembayaran pokok dan principal and interest (“SPPI”) on the
bunga (solely payments of principal and principal amount outstanding.
interest - SPPI) dari jumlah pokok
terutang.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Aset keuangan tersebut diukur sebesar nilai The financial assets are measured at fair
wajar, dimana keuntungan atau kerugian value, where the changes in fair value are
diakui dalam penghasilan komprehensif lain, recognized initially in other comprehensive
kecuali untuk kerugian akibat penurunan nilai income (OCI), except for impairment
dan keuntungan atau kerugian akibat losses, and foreign exchange gains and
perubahan kurs, diakui pada laba rugi. Ketika losses, are recognized in profit or loss.
aset keuangan tersebut dihentikan When the asset is derecognized or
pengakuannya atau direklasifikasi, reclassified, changes in fair value
keuntungan atau kerugian kumulatif yang previously recognized in other
sebelumnya diakui dalam penghasilan comprehensive income and accumulated in
komprehensif lain direklasifikasi dari ekuitas equity are reclassified from equity to profit
ke laba rugi sebagai penyesuaian reklasifikasi and loss as a reclassification adjustment.
iii. Aset Keuangan yang Diukur pada Nilai iii. Financial Assets at Fair Value Through Profit
Wajar Melalui Laba Rugi (“FVTPL”) or Loss (“FVTPL”)
Aset keuangan yang diukur pada FVTPL Financial assets measured at FVTPL are
adalah aset keuangan yang tidak memenuhi those which do not meet both criteria for
kriteria untuk diukur pada biaya perolehan neither amortized costs nor FVTOCI.
diamortisasi atau untuk diukur FVTOCI.
Setelah pengakuan awal, aset keuangan After initial recognition, FVTPL financial
yang diukur pada FVTPL diukur pada nilai assets are measured at fair value. The
wajarnya. Keuntungan atau kerugian yang changes in fair value are recognized in
timbul dari perubahan nilai wajar aset profit or loss.
keuangan diakui dalam laba rugi.
Aset keuangan berupa derivatif dan investasi Financial assets in form of derivatives and
pada instrumen ekuitas tidak memenuhi investment in equity instrument are not
kriteria untuk diukur pada biaya perolehan eligible to meet both criteria for amortized
diamortisasi atau kriteria untuk diukur pada costs or FVTOCI. Hence, these are
FVTOCI, sehingga diukur pada FVTPL. measured at FVTPL. Nonetheless, the
Namun demikian, Grup dapat menetapkan Group may irrevocably designate an
pilihan yang tidak dapat dibatalkan saat investment in an equity instrument which is
pengakuan awal atas investasi pada not held for trading in any time soon as
instrumen ekuitas yang bukan untuk FVTOCI. This designation result in gains
diperjualbelikan dalam waktu dekat (held for and losses to be presented in other
trading) untuk diukur pada FVTOCI. comprehensive income, except for dividend
Penetapan ini menyebabkan semua income on a qualifying investment which is
keuntungan atau kerugian disajikan di recognized in profit or loss. Cumulative
penghasilan komprehensif lain, kecuali gains or losses previously recognized in
pendapatan dividen tetap diakui di laba rugi. other comprehensive income are
Keuntungan atau kerugian kumulatif yang reclassified to retained earnings, not to
sebelumnya diakui dalam penghasilan profit or loss.
komprehensif lain direklasifikasi ke saldo laba
tidak melalui laba rugi.
Pengukuran Selanjutnya Liabilitas Subsequent Measurement of Financial
Keuangan Liabilities
Grup mengklasifikasikan seluruh liabilitas The Group shall classify all financial liabilities
keuangan sehingga setelah pengakuan awal as subsequently measured at amortised cost,
liabilitas keuangan diukur pada biaya perolehan except for:
diamortisasi, kecuali:
• Liabilitas keuangan pada nilai wajar melalui • Financial liabilities at fair value through
laba rugi. Liabilitas dimaksud, termasuk profit or loss. Such liabilities, including
derivatif yang merupakan liabilitas, derivatives that are liabilities, shall be
selanjutnya akan diukur pada nilai wajar. subsequently measured at fair value.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
• Liabilitas keuangan yang timbul ketika • Financial liabilities that arise when a
pengalihan aset keuangan yang tidak transfer of a financial asset does not qualify
memenuhi kualifikasi penghentian pengakuan for derecognition or when the continuing
atau ketika pendekatan keterlibatan involvement approach applies.
berkelanjutan diterapkan.
• Kontrak jaminan keuangan dan komitmen • Financial guarantee contracts and
untuk menyediakan pinjaman dengan suku commitments to provide a loan at a
bunga di bawah pasar. Setelah pengakuan below‑market interest rate. After initial
awal, penerbit kontrak dan penerbit recognition, an issuer of such a contract
komitmen selanjutnya mengukur kontrak and an issuer of such a commitment shall
tersebut sebesar jumlah yang lebih tinggi subsequently measure it at the higher of:
antara:
i. Jumlah penyisihan kerugian; dan i. The amount of the loss allowance; and
ii. Jumlah yang pertama kali diakui ii.The amount initially recognised less,
dikurangi dengan, jika sesuai, jumlah when appropriate, the cumulative
kumulatif dari penghasilan yang diakui amount of income recognised in
sesuai dengan prinsip PSAK 72. accordance with the principles of PSAK
72.
• Imbalan kontijensi yang diakui oleh pihak • Contingent consideration recognised by an
pengakusisi dalam kombinasi bisnis ketika acquirer in a business combination to which
PSAK 22 diterapkan. Imbalan kontijensi PSAK 22 applies. Such contingent
selanjutnya diukur pada nilai wajar dan consideration shall subsequently be
selisihnya dalam laba rugi. measured at fair value with changes
recognised in profit or loss.
Saat pengakuan awal Grup dapat membuat The Group may, at initial recognition,
penetapan yang takterbatalkan untuk irrevocably designate a financial liability as
mengukur liabilitas keuangan pada nilai wajar measured at fair value through profit or loss
melalui laba rugi, jika diizinkan oleh standar when permitted by the standard or when doing
atau jika penetapan akan menghasilkan so results in more relevant information,
informasi yang lebih relevan, karena: because either:
• Mengeliminasi atau mengurangi secara • It eliminates or significantly reduces a
signifikan inkosistensi pengukuran atau measurement or recognition inconsistency
pengakuan (kadang disebut sebagai (sometimes referred to as “an accounting
“accounting mismatch”) yang dapat timbul mismatch”) that would otherwise arise from
dari pengukuran aset atau liabilitas atau measuring assets or liabilities or
pengakuan keuntungan dan kerugian atas recognising the gains and losses on them
aset atau liabilitas dengan dasar yang on different bases; or
berbeda beda; atau
• Sekelompok liabilitas keuangan atau aset • A group of financial liabilities or financial
keuangan dan liabilitas keuangan dikelola dan assets and financial liabilities is managed
kinerjanya dievaluasi berdasarkan nilai wajar, and its performance is evaluated on a fair
sesuai manajemen risiko atau strategi value basis, in accordance with a
investasi yang terdokumentasi, dan informasi documented risk management or
dengan dasar nilai wajar dimaksud atas investment strategy, and information about
kelompok tersebut disediakan secara internal the group is provided internally on that basis
untuk personil manajemen kunci Grup. to the Grup’s key management personnel.
Penghentian Pengakuan Aset Keuangan Derecognition of Financial Assets
Saat penghentian pengakuan aset keuangan On derecognition of a financial asset in its
secara keseluruhan, selisih antara jumlah tercatat entirety, the difference between the assets
aset dan jumlah pembayaran dan piutang yang carrying amount and the sum of the
diterima dan keuntungan atau kerugian kumulatif consideration received and receivable and the
yang telah diakui dalam penghasilan cumulative gain or loss that had been recognized
komprehensif lain dan terakumulasi dalam in other comprehensive income and accumulated
ekuitas direklasifikasi ke laba rugi. in equity is reclassified to profit or loss.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Saat penghentian pengakuan aset keuangan On derecognition of a financial asset other
terhadap satu bagian saja (misalnya ketika than in its entirety (e.g., when the Group retain
Grup masih memiliki hak untuk membeli an option to repurchase part of a transferred
kembali bagian aset yang ditransfer), Grup asset), the Group allocate the previous
mengalokasikan jumlah tercatat sebelumnya carrying amount of the financial asset between
dari aset keuangan tersebut pada bagian yang the part they continue to recognize under
tetap diakui berdasarkan keterlibatan continuing involvement and the part they no
berkelanjutan dan bagian yang tidak lagi diakui longer recognize on the basis of the relative
berdasarkan nilai wajar relatif dari kedua fair values of those parts on the date of the
bagian tersebut pada tanggal transfer. Selisih transfer. The difference between the carrying
antara jumlah tercatat yang dialokasikan pada amount allocated to the part that is no longer
bagian yang tidak lagi diakui dan jumlah dari recognized and the sum of the consideration
pembayaran yang diterima untuk bagian yang received for the part no longer recognized and
tidak lagi diakui dan setiap keuntungan atau any cumulative gain or loss allocated to it that
kerugian kumulatif yang dialokasikan pada had been recognized in other comprehensive
bagian yang tidak lagi diakui tersebut yang income is recognized in profit or loss. A
sebelumnya telah diakui dalam penghasilan cumulative gain or loss that had been
komprehensif lain diakui pada laba rugi. recognized in other comprehensive income is
Keuntungan dan kerugian kumulatif yang allocated between the part that continues to be
sebelumnya diakui dalam penghasilan recognized and the part that is no longer
komprehensif lain dialokasikan pada bagian recognized on the basis of the relative fair
yang tetap diakui dan bagian yang dihentikan values of those parts.
pengakuannya, berdasarkan nilai wajar relatif
kedua bagian tersebut.
Penghentian Pengakuan Liabilitas Keuangan Derecognition of Financial Liabilities
Grup menghentikan pengakuan liabilitas The Group derecognizes financial liabilities, if
keuangan, jika dan hanya jika, liabilitas Grup and only if the Group obligations are
telah dilepaskan, dibatalkan atau kadaluarsa. discharged, cancelled or expired. The
Selisih antara jumlah tercatat liabilitas difference between the carrying amount of the
keuangan yang dihentikan pengakuannya dan financial liability derecognized and the
imbalan yang dibayarkan dan utang diakui considerations paid and payable is recognized
dalam laba rugi. in profit or loss.
Metode Suku Bunga Efektif The Effective Interest Method
Metode suku bunga efektif adalah metode yang The effective interest method is a method of
digunakan untuk menghitung biaya perolehan calculating the amortized cost of a financial
diamortisasi dari aset atau liabilitas keuangan asset or a financial liability (or group of
(atau kelompok aset atau liabilitas keuangan) financial assets or financial liabilities) and of
dan metode untuk mengalokasikan pendapatan allocating the interest income or interest
bunga atau beban bunga selama periode yang expense over the relevant period.
relevan.
Suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that
secara tepat mendiskontokan estimasi exactly discount estimated future cash
pembayaran atau penerimaan kas masa depan payments or receipts through the expected life
selama perkiraan umur dari instrumen of the financial instrument or, when
keuangan, atau jika lebih tepat, digunakan appropriate, a shorter period to the net carrying
periode yang lebih singkat untuk memperoleh amount of the financial asset or financial
jumlah tercatat neto dari aset keuangan atau liability.
liabilitas keuangan.
Pada saat menghitung suku bunga efektif, When calculating the effective interest rate, the
Grup mengestimasi arus kas dengan Group estimates cash flows considering all
mempertimbangkan seluruh persyaratan contractual terms of the financial instrument,
kontraktual dalam instrumen keuangan for example, prepayment, call and similar
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
tersebut, seperti pelunasan dipercepat, opsi option, but shall not consider future credit
beli dan opsi serupa lain, tetapi tidak losses. The calculation includes all fees and
mempertimbangkan kerugian kredit masa points paid or received between parties to the
depan. Perhitungan ini mencakup seluruh contract that are an integral part of the
komisi dan bentuk lain yang dibayarkan atau effective interest rate, transaction costs, and all
diterima oleh pihak-pihak dalam kontrak yang other premiums or discounts.
merupakan bagian takterpisahkan dari suku
bunga efektif, biaya transaksi, dan seluruh
premium atau diskonto lain.
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Grup mengakui kerugian kredit ekspektasian The Group recognized expected credit loss for
untuk aset keuangan yang diukur pada biaya its financial assets measured at amortized
perolehan diamortisasi, aset keuangan yang costs and financial assets measured at
diukur pada FVTOCI, piutang sewa, aset FVTOCI, lease receivables, contract assets or
kontrak atau komitmen pinjaman dan kontrak loan commitments and financial guarantee
jaminan keuangan. Aset keuangan yang contracts. Financial asset in form of investment
berupa investasi pada instrumen ekuitas tidak in equity instrument is not impaired.
dilakukan penurunan nilai.
Pada setiap tanggal pelaporan, Grup mengukur At the end of each reporting date, the Group
penyisihan kerugian instrumen keuangan calculates any impairment provision in financial
sejumlah kerugian kredit ekspektasian sepanjang instruments based on its lifetime expected
umurnya jika risiko kredit atas instrumen credit loss if the credit risk of the financial
keuangan tersebut telah meningkat secara instruments has increased significantly since
signifikan sejak pengakuan awal. Namun, jika its initial recognition. However, if credit risk has
risiko kredit instrumen keuangan tersebut tidak not increased significantly since initial
meningkat secara signifikan sejak pengakuan recognition, then 12 months expected credit
awal, maka mengakui sejumlah kerugian kredit loss is recognized.
ekspektasian 12 bulan.
Grup menerapkan metode yang The Group applied a simplified approach to
disederhanakan untuk mengukur kerugian measure such expected credit loss for trade
kredit ekspektasian tersebut terhadap piutang receivables and contract assets without
usaha dan aset kontrak tanpa komponen significant financing component.
pendanaan yang signifikan.
Grup menganggap aset keuangan gagal bayar The Group considers a financial asset to be in
ketika pihak ketiga tidak mampu membayar default when the counterparty is unlikely to pay
kewajiban kreditnya kepada Grup secara penuh. its credit obligations to the Group in full. The
Periode maksimum yang dipertimbangkan ketika maximum period considered when estimating
memperkirakan kerugian kredit ekspektasian expected credit loss is the maximum
adalah periode maksimum kontrak dimana Grup contractual period over which the Group is
terekspos terhadap risiko kredit. exposed to credit risk.
Penyisihan kerugian diakui sebagai pengurang Impairment losses are recognized as a
jumlah tercatat aset keuangan kecuali untuk aset deduction in financial assets’ carrying amount,
keuangan yang diukur pada FVTOCI yang except for financial assets measured at
penyisihan kerugiannya diakui dalam penghasilan FVTOCI where its impairment is recognized in
komprehensif lain. Sedangkan jumlah kerugian other comprehensive income. The expected
kredit ekspektasian (atau pemulihan kerugian credit loss (or recovery of credit loss) is
kredit) diakui dalam laba rugi, sebagai recognized in profit or loss, as gains or losses
keuntungan atau kerugian penurunan nilai. of financial asset impairment.
Pengukuran kerugian kredit ekspektasian dari The expected credit loss of financial intruments
instrumen keuangan dilakukan dengan suatu are conducted by a means which reflect:
cara yang mencerminkan:
PT KRAKATAU STEEL
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
i. Jumlah yang tidak bias dan rata-rata i. An unbiased and probability-weighted
probabilitas tertimbang yang ditentukan amount that reflects a range of possible
dengan mengevaluasi serangkaian outcomes;
kemungkinan yang dapat terjadi;
ii. Nilai waktu uang; dan ii. Time value of money; and
iii. Informasi yang wajar dan terdukung yang iii. Reasonable and supportable information
tersedia tanpa biaya atau upaya berlebihan that is available without undue cost or effort
pada tanggal pelaporan mengenai peristiwa about past events, current conditions and
masa lalu, kondisi kini, dan perkiraan forecasts of future conditions.
kondisi ekonomi masa depan.
Aset keuangan dapat dianggap tidak Financial assets may be considered to not
mengalami peningkatan risiko kredit secara having significant increase in credit risk since
signifikan sejak pengakuan awal jika aset initial recognition if the financial assets have a
keuangan memiliki risiko kredit yang rendah low credit risk at the reporting date. Credit risk
pada tanggal pelaporan. Risiko kredit pada on financial instrument may be considered be
instrumen keuangan dianggap rendah ketika low if there is a low risk of default, the borrower
aset keuangan tersebut memiliki risiko gagal has a strong capacity to meet its contractual
bayar yang rendah, peminjam memiliki cash flow obligations in the near term and
kapasitas yang kuat untuk memenuhi adverse changes in economic and business
kewajiban arus kas kontraktualnya dalam conditions in the longer term may, but will not
jangka waktu dekat dan memburuknya kondisi necessarily, reduce the ability of the borrower
ekonomik dan bisnis dalam jangka waktu to fulfil its contractual cash flow obligations. To
panjang mungkin, namun tidak selalu, determine whether a financial asset has a low
menurunkan kemampuan peminjam untuk credit risk, the Group may use internal credit
memenuhi kewajiban arus kas kontraktualnya. risk rating or external assessment.
Untuk menentukan apakah aset keuangan
memiliki risiko kredit rendah, Grup dapat
menggunakan peringkat risiko kredit internal
atau penilaian eksternal.
Misalnya, aset keuangan dengan peringkat For example, a financial asset with “investment
“investment grade” berdasarkan penilaian grade” according to external assessment has a
eksternal merupakan instrumen yang memiliki low credit risk rating, thus it does not
risiko kredit yang rendah, sehingga tidak experience an increase in significant credit risk
mengalami peningkatan risiko kredit secara since initial recognition.
signifikan sejak pengakuan awal.
Reklasifikasi Reclassification
Grup mereklasifikasi aset keuangan ketika The Group reclassifies a financial asset if and
Grup mengubah tujuan model bisnis untuk only if the Group’s business model objective
pengelolaan aset keuangan sehingga penilaian for its financial assets changes so its previous
sebelumnya menjadi tidak dapat diterapkan. model assessment would no longer apply.
Ketika Grup mereklasifikasi aset keuangan, maka If the Group reclassifies a financial asset, it is
Grup menerapkan reklasifikasi secara prospektif required the Group to apply the reclassification
dari tanggal reklasifikasi. Grup tidak menyajikan prospectively from the reclassification date.
kembali keuntungan, kerugian (termasuk The Group does not restate previously
keuntungan atau kerugian penurunan nilai), atau recognized gains, losses (including impairment
bunga yang diakui sebelumnya. gains or losses) or interest.
Ketika Grup mereklasifikasi aset keuangan keluar When the Group reclassifies its financial asset
dari kategori pengukuran biaya perolehan out of the amortized cost into FVTPL, then its
diamortisasi menjadi kategori FVTPL, nilai fair value is measured at reclassification date.
wajarnya diukur pada tanggal reklasifikasi. Any gains or losses resulted from the
Keuntungan atau kerugian yang timbul dari difference between previous amortized cost
Laporan Tahunan & Laporan
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
selisih antara biaya perolehan diamortisasi and its fair value is recognized in profit or loss.
sebelumnya dan nilai wajar aset keuangan diakui Otherwise, if the Group reclassifies its financial
dalam laba rugi. Pada saat Grup melakukan asset from FVTPL into amortized cost, then its
reklasifikasi sebaliknya, yaitu dari aset keuangan fair value at the date of reclassification
kategori FVTPL menjadi kategori pengukuran becomes new gross carrying amount.
biaya perolehan diamortisasi, maka nilai wajar
pada tanggal reklasifikasi menjadi jumlah tercatat
bruto yang baru.
Pada saat Grup mereklasifikasi aset keuangan When the Group reclassifies its financial asset
keluar dari kategori pengukuran biaya perolehan out of the amortized cost into FVTOCI, its fair
diamortisasi menjadi kategori FVTOCI, nilai value is measured at the reclassification date.
wajarnya diukur pada tanggal reklasifikasi. Any gains or losses resulted from the
Keuntungan atau kerugian yang timbul dari difference between previous amortized cost
selisih antara biaya perolehan diamortisasi and fair value is recognized in other
sebelumnya dan nilai wajar aset keuangan diakui comprehensive income. Effective interest rate
dalam penghasilan komprehensif lain. Suku and expected credit loss measurement are not
bunga efektif dan pengukuran kerugian kredit adjusted as a result of the reclassification.
ekspektasian tidak disesuaikan sebagai akibat Otherwise, when the Group reclassifies its
dari reklasifikasi. Ketika Grup mereklasifikasi aset financial asset out of FVTOCI into amortized
keuangan sebaliknya, yaitu keluar dari kategori cost, the financial asset is reclassified by its
FVTOCI menjadi kategori pengukuran biaya fair value at the reclassification date. However,
perolehan diamortisasi, aset keuangan any cumulative gains or losses previously
direklasifikasi pada nilai wajarnya pada tanggal recognized in other comprehensive income are
reklasifikasi. Akan tetapi keuntungan atau omitted from equity and adjusted to the
kerugian kumulatif yang sebelumnya diakui financial asset’s fair value at the date of
dalam penghasilan komprehensif lain dihapus reclassification. Consequently, at the
dari ekuitas dan disesuaikan terhadap nilai wajar reclassification date, the financial asset is
aset keuangan pada tanggal reklasifikasi. measured the same way as if it were amortized
Akibatnya, pada tanggal reklasifikasi aset cost.
keuangan diukur seperti halnya jika aset
keuangan tersebut selalu diukur pada biaya
perolehan diamortisasi.
Penyesuaian ini memengaruhi penghasilan This adjustment affects other comprehensive
komprehensif lain tetapi tidak memengaruhi laba income but not profit or loss, and hence it is
rugi, dan karenanya bukan merupakan not a reclassification adjustment. Effective
penyesuaian reklasifikasi. Suku bunga efektif dan interest rate and expected credit loss are no
pengukuran kerugian kredit ekspektasian tidak longer adjusted as a result of the
disesuaikan sebagai akibat dari reklasifikasi. reclassification.
Pada saat Grup mereklasifikasi aset keuangan When the Group reclassifies its financial asset
keluar dari kategori pengukuran FVTPL out of the FVTPL into FVTOCI, the financial
menjadi kategori pengukuran FVTOCI, aset asset is measured at its fair value. Similarly,
keuangan tetap diukur pada nilai wajarnya. when the Group reclassifies its financial asset
Sama halnya, ketika Grup mereklasifikasi aset out of the FVTOCI into FVTPL, the financial
keuangan keluar dari kategori FVTOCI menjadi asset is measured at its fair value. Any gains
kategori pengukuran FVTPL, aset keuangan or losses previously recognized in other
tetap diukur pada nilai wajarnya. Keuntungan comprehensive income are reclassified out of
atau kerugian kumulatif yang sebelumnya the equity to profit or loss as a reclassification
diakui di penghasilan komprehensif lain adjustment at the date of reclassification.
direklasifikasi dari ekuitas ke laba rugi sebagai
penyesuaian reklasifikasi pada tanggal
reklasifikasi.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Saling Hapus Aset Keuangan dan Liabilitas Offsetting a Financial Asset and a Financial
Keuangan Liability
Aset keuangan dan liabilitas keuangan A financial asset and financial liability shall be
disalinghapuskan, jika dan hanya jika, Grup offset when and only when, the Group
saat ini memiliki hak yang dapat dipaksakan currently has a legally enforceable right to set
secara hukum untuk melakukan saling hapus off the recognized amount; and intends either
atas jumlah yang telah diakui tersebut; dan to settle on a net basis, or to realize the asset
berintensi untuk menyelesaikan secara neto and settle the liability simultaneously.
atau untuk merealisasikan aset dan
menyelesaikan liabilitasnya secara simultan.
Pengukuran Nilai Wajar Fair Value Measurement
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received to
untuk menjual suatu aset atau harga yang akan sell an asset or paid to transfer a liability in an
dibayar untuk mengalihkan suatu liabilitas orderly transaction between market participants
dalam transaksi teratur antara pelaku pasar at the measurement date.
pada tanggal pengukuran.
Nilai wajar aset dan liabillitas keuangan diestimasi The fair value of financial assets and financial
untuk keperluan pengakuan dan pengukuran liabilities must be estimated for recognition and
atau untuk keperluan pengungkapan. measurement or for disclosure purposes
Nilai wajar dikategorikan dalam level yang Fair values are categorized into different levels
berbeda dalam suatu hirarki nilai wajar in a fair value hierarchy based on the degree to
berdasarkan pada apakah input suatu which the inputs to the measurement are
pengukuran dapat diobservasi dan signifikansi observable and the significance of the inputs to
input terhadap keseluruhan pengukuran nilai the fair value measurement in its entirety:
wajar:
i. Harga kuotasian (tanpa penyesuaian) di i. Quoted prices (unadjusted) in active markets
pasar aktif untuk aset atau liabilitas yang for identical assets or liabilities that can be
identik yang dapat diakses pada tanggal accessed at the measurement date (Level
pengukuran (Level 1); 1);
ii. Input selain harga kuotasian yang termasuk ii. Inputs other than quoted prices included in
dalam Level 1 yang dapat diobservasi untuk Level 1 that are observable for the assets or
aset atau liabilitas, baik secara langsung liabilities, either directly or indirectly (Level
maupun tidak langsung (Level 2); 2);
iii. Input yang tidak dapat diobservasi untuk iii. Unobservable inputs for the assets or
aset atau liabilitas (Level 3). liabilities (Level 3).
Dalam mengukur nilai wajar aset atau liabilitas, When measuring the fair value of an asset or a
Grup sebisa mungkin menggunakan data pasar liability, the Group uses market observable
yang dapat diobservasi. Apabila nilai wajar aset data to the extent possible. If the fair value of
atau liabilitas tidak dapat diobservasi secara an asset or a liability is not directly observable,
langsung, Grup menggunakan teknik penilaian the Group uses valuation techniques that
yang sesuai dengan keadaannya dan appropriate in the circumstances and
memaksimalkan penggunaan input yang dapat maximizes the use of relevant observable
diobservasi yang relevan dan meminimalkan inputs and minimizes the use of unobservable
penggunaan input yang tidak dapat diobservasi. inputs.
Perpindahan antara level hirarki nilai wajar Transfers between levels of the fair value
diakui oleh Grup pada akhir periode pelaporan hierarchy are recognized by the Group at the
dimana perpindahan terjadi. end of the reporting period during which the
change occurred.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
g. Transaksi dan Saldo dalam Mata Uang g. Foreign Currency Transactions and
Asing Balances
Dalam menyiapkan laporan keuangan, setiap In preparing financial statements, each of the
entitas di dalam Grup mencatat dengan entities within the Group record by using the
menggunakan mata uang dari lingkungan currency of the primary economic environment
ekonomi utama di mana entitas beroperasi in which the entity operates (“the functional
(“mata uang fungsional”). Mata uang fungsional currency”). The functional currency of the
Perusahaan, KBI, dan KBK adalah Dolar AS Company, KBI, and KBK are United Dollar
(USD), sedangkan mata uang fungsional (USD), while the functional currency for other
entitas anak, asosiasi, ventura bersama dan the subsidiaries, associates, joint venture, and
operasi bersama lainnya adalah Rupiah joint operation are Indonesian Rupiah (Rp).
Indonesia (Rp).
Untuk tujuan penyajian laporan keuangan For the purposes of presenting consolidated
konsolidasian, mata uang fungsional Rupiah financial statements, the functional currency of
Indonesia (Rp), aset dan liabilitas pada tanggal the Indonesian Rupiah (Rp), assets and liabilities
laporan dijabarkan menggunakan kurs penutup at the reporting date are translated using the
yang berlaku pada tanggal laporan posisi closing exchange rate in effect at the date of the
keuangan, sedangkan pendapatan dan beban statement of financial position, while income and
dijabarkan dengan menggunakan kurs rata- expenses are translated using the average
rata. Selisih kurs yang dihasilkan diakui dalam exchange rate. The resulting exchange
penghasilan komprehensif lain. differences are recognized in other
comprehensive income.
Pada akhir periode pelaporan, pos moneter At the end of reporting period, foreign currency
dalam mata uang asing dijabarkan ke dalam monetary items are translated to USD using
USD menggunakan kurs penutup, yaitu kurs the closing rate, in Jakarta Interbank Spot
Jakarta Interbank Spot Dollar Rate dan tengah Dollar Rate and middle rate of Bank of
Bank Indonesia pada 31 Desember 2023 dan Indonesia at December 31, 2023 and 2022 as
2022 sebagai berikut: follows:
2023 2022
Jakarta Interbank Spot Dollar Jakarta Interbank Spot Dollar
Rate (“JISDOR”) Rate (“JISDOR”)
Rupiah (“Rp”)/1 Dolar AS 15,439 15,592 Rupiah (“Rp”)/US Dollars 1
Kurs Tengah Bank Indonesia Bank Indonesia Middle Rate
Euro (EUR)/1 Dolar AS 1.11 1.07 Euro (EUR)//US Dollars 1
Yen (JPY)/1 Dolar AS 0.01 0.01 Yen (JPY)/US Dollars 1
Dolar Singapura (SGD)/1 Dolar AS 0.76 0.75 Singapore Dollars (SGD)/US Dollars 1
Dolar Australia (AUD)/1 Dolar AS 0.69 0.68 Australian Dollars (AUD)/US Dollars 1
Pound Sterling (GBP)/1 Dolar AS 1.28 1.21 Pound Sterling (GBP)/US Dollars 1
Yuan China (CNY)/1 Dolar AS 0.14 0.14 Chinese Yuan (CNY)/US Dollars 1
Selisih kurs yang timbul dari penyelesaian pos Exchange differences arising on the settlement
moneter dan dari penjabaran pos moneter of monetary items or on translating monetary
dalam mata uang asing diakui dalam laba rugi. items in foreign currencies are recognized in
profit or loss.
h. Kas dan Setara Kas h. Cash and Cash Equivalents
Kas dan setara kas terdiri dari kas, bank dan Cash and cash equivalents consist of cash on
semua investasi yang jatuh tempo dalam waktu hand and in banks and all unrestricted
tiga bulan atau kurang dari tanggal investments with maturities of three months or
perolehannya dan yang tidak dijaminkan serta less from the date of placement and are not
tidak dibatasi penggunaannya. issued as collateral and are not restricted in use.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
i. Persediaan i. Inventories
Persediaan dinyatakan berdasarkan jumlah Inventories are carried at the lower of cost and
terendah antara biaya perolehan dan nilai net realizable value. The cost of inventories
realisasi neto. Biaya persediaan terdiri dari comprise all costs of purchase, costs of
seluruh biaya pembelian, biaya konversi, dan conversion and other costs incurred in bringing
biaya lain yang timbul sampai persediaan berada the inventories to their present location and
dalam kondisi dan lokasi saat ini. Biaya perolehan condition. Cost is determined using the
ditentukan dengan metode rata-rata tertimbang. weighted average method. Net realisable value
Nilai realisasi neto merupakan taksiran harga jual is the estimated selling price in the ordinary
dalam kegiatan usaha biasa dikurangi estimasi course of business less the estimated costs of
biaya penyelesaian dan estimasi biaya yang completion and the estimated costs necessary
diperlukan untuk membuat penjualan. to make the sale.
Setiap penurunan nilai persediaan di bawah The amount of any write-down of inventories to
biaya perolehan menjadi nilai realisasi neto dan net realisable value and all losses of
seluruh kerugian persediaan diakui sebagai inventories shall be recognized as an expense
beban pada periode terjadinya penurunan atau in the period the write-down or loss occurs.
kerugian tersebut. Setiap pemulihan kembali The amount of any reversal of any write-down
penurunan nilai persediaan karena peningkatan of inventories, arising from an increase in net
kembali nilai realisasi neto, diakui sebagai realisable value, is recognized as a reduction
pengurangan terhadap jumlah beban in the amount of inventories recognized as an
persediaan pada periode terjadinya pemulihan expense in the period in which the reversal
tersebut. occurs.
j. Aset Tetap j. Fixed Assets
Aset tetap pada awalnya diakui sebesar biaya Fixed assets are initially recognized at cost,
perolehan yang meliputi harga perolehannya which comprises its purchase price and any
dan setiap biaya yang dapat diatribusikan cost directly attributable in bringing the assets
secara langsung untuk membawa aset ke to the location and condition necessary for it to
kondisi dan lokasi yang diperlukan agar aset be capable of operating in the manner
siap digunakan sesuai intensi Manajemen. intended by Management.
Apabila relevan, biaya perolehan juga dapat When applicable, the cost may also comprises
mencakup estimasi awal biaya pembongkaran the initial estimate of the costs of dismantling
dan pemindahan aset tetap dan restorasi lokasi and removing the item and restoring the site on
aset tetap, kewajiban tersebut timbul ketika which it is located, the obligation for which an
aset tetap diperoleh atau sebagai konsekuensi entity incurs either when the item is acquired or
penggunaan aset tetap selama periode tertentu as a consequence of having used the item
untuk tujuan selain untuk memproduksi during a particular period for purposes other
persediaan selama periode tersebut. than to produce inventories during that period.
Setelah pengakuan awal aset tetap kecuali After initial recognition, fixed assets, except
tanah dinyatakan sebesar biaya perolehan land, are carried at its cost less any
setelah dikurangi akumulasi penyusutan dan accumulated depreciation, and any
estimasi kerugian penurunan nilai. Tanah accumulated impairment losses. Lands are
diakui sebesar harga perolehannya dan tidak recognized at its cost and are not depreciated.
disusutkan.
Tanah diukur pada nilai wajar pada tanggal Land is measured at its fair value at the date of
revaluasi dikurangi akumulasi rugi penurunan the revaluation less any subsequent
nilai setelah tanggal revaluasi. Revaluasi accumulated impairment losses. Revaluations
dilakukan dengan keteraturan yang cukup shall be made with sufficient regularity to
reguler untuk memastikan bahwa jumlah ensure that the carrying amount of land does
tercatat tanah tidak berbeda secara material not differ materially from that which would be
dengan jumlah yang ditentukan dengan determined using fair value at the end of the
menggunakan nilai wajarnya pada akhir tahun reporting year.
pelaporan.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Kenaikan nilai tercatat yang timbul dari Increases in the carrying amount arising on
revaluasi tanah dan bangunan dikreditkan pada revaluation of land and buildings are credited
“surplus/(defisit) revaluasi aset tetap” sebagai to “fixed asset revaluation surplus/(deficit)” as
bagian dari pendapatan komprehensif lainnya. part of other comprehensive income.
Penurunan yang menghapus nilai kenaikan Decreases that offset previous increases of the
yang sebelumnya atas aset yang sama same asset are debited against “fixed asset
dibebankan terhadap “surplus/(defisit) revaluasi revaluation surplus/(deficit)” as part of other
aset tetap” sebagai bagian dari laba comprehensive income; all other decreases
komprehensif; penurunan lainnya dibebankan are charged to the profit or loss.
pada laporan laba rugi.
Surplus/(defisit) revaluasi aset tetap yang The revaluation surplus/(deficit) included in
termasuk dalam ekuitas dapat dipindahkan equity in respect of an item of fixed assets may
langsung ke saldo laba ketika aset tersebut be transferred directly to retained earnings
dihentikan pengakuannya. when the asset is derecognised.
Penyusutan aset tetap dimulai pada saat aset Depreciation of fixed assets starts when its
tersebut siap untuk digunakan sesuai maksud available for use and its computed by using
penggunaannya dan dihitung dengan straight-line method based on the estimated
menggunakan metode garis lurus berdasarkan useful lifes of asset, as follows:
estimasi masa manfaat ekonomis aset, sebagai
berikut:
Umur Manfaat (Tahun)/
Useful Lives (Years)
Tanah Konsesi 75 Concession Land
Bangunan 3 - 50 Buildings
Mesin dan Peralatan 5 - 30 Machinery and Equipment
Peralatan Pabrik dan Proyek 2 - 20 Plant and Project Equipment
Alat Pengangkutan 3 - 20 Transportation Equipment
Peralatan Kantor dan Rumah 3 - 10 Office and Housing Equipment
Aset dalam penyelesaian dinyatakan sebesar Construction in progress are stated at its cost.
biaya perolehannya. Semua biaya, termasuk All costs, including borrowing costs, incurred in
biaya pinjaman, yang terjadi sehubungan relation with the construction of these assets
dengan konstruksi aset tersebut dikapitalisasi are capitalized as part of the cost of assets in
sebagai bagian dari biaya perolehan aset tetap construction. Cost of assets in construction
dalam konstruksi. Biaya perolehan aset tetap shall exclude any internal profits, cost of
dalam konstruksi tidak termasuk setiap laba abnormal amounts of wasted material, labor, or
internal, jumlah tidak normal dari biaya other resources incurred.
pemborosan yang terjadi dalam pemakaian
bahan baku, tenaga kerja atau sumber daya
lain.
Akumulasi biaya perolehan yang akan The accumulated costs will be transferred to
dipindahkan ke masing-masing pos aset tetap the respective fixed assets items at the time
yang sesuai pada saat aset tersebut selesai the asset is completed or ready for use and are
dikerjakan atau siap digunakan dan disusutkan depreciated since the operation.
sejak beroperasi.
Nilai tercatat dari suatu aset tetap dihentikan The carrying amount of an item of fixed assets
pengakuannya pada saat pelepasan atau is derecognized on disposal or when no future
ketika tidak terdapat lagi manfaat ekonomik economic benefits are expected from its use or
masa depan yang diharapkan dari penggunaan disposal. Any gain or loss arrising from
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
atau pelepasannya. Keuntungan atau kerugian derecognition (that determined as the
yang timbul dari penghentian pengakuan difference between the net disposal proceeds,
tersebut (yang ditentukan sebesar selisih if any, and the carrying amount of the item) is
antara jumlah hasil pelepasan neto, jika ada, included in profit or loss when item is
dan jumlah tercatatnya) dimasukkan dalam derecognized.
laba rugi pada saat penghentian pengakuan
tersebut dilakukan.
Pada akhir tahun pelaporan, Grup melakukan At the end of the reporting year, the Group
penelaahan berkala atas masa manfaat made regular review of the economic useful
ekonomis, nilai residu dan metode penyusutan lives, residual values and depreciation method
berdasarkan kondisi teknis dan pengaruh dari based on the technical conditions and the
setiap perubahan estimasi tersebut berlaku effect of any changes in estimate accounted
prospektif. for on a prospective basis.
k. Properti Investasi k. Investment Properties
Properti investasi terdiri atas tanah dan Investment properties represents land and
bangunan yang dimiliki untuk sewa operasi buildings held for operating lease or for capital
atau kenaikan nilai, daripada untuk digunakan appreciation, rather than for use or sale in the
atau dijual dalam kegiatan operasi normal. ordinary course of business.
Properti investasi, kecuali tanah, diakui sebesar Investment properties, except land, are
biaya perolehan dan disusutkan sesuai dengan recognised at cost and depreciated over the
estimasi umur ekonomisnya. Penyusutan estimated economic life. Depreciation is
dihitung dengan menggunakan metode garis computed using the straight-line method based
lurus berdasarkan estimasi masa manfaat on the estimated useful lives of the assets as
ekonomis properti investasi sebagai berikut: follows:
Tahun/Years
Bangunan 8 - 20 Building
Biaya pemeliharaan dan perbaikan dibebankan The cost of repairs and maintenance is
pada laba rugi pada saat terjadinya. charged to profit or loss as incurred.
Pengeluaran yang memperpanjang masa Expenditures which extend the useful lives of
manfaat atau memberi manfaat ekonomis di the property or result in increasing future
masa yang akan datang dalam bentuk economic benefits, such as an increase in
peningkatan kapasitas, atau peningkatan capacity and improvement in the quality of
standar kinerja, dikapitalisasi. Properti investasi output or standard of performance, are
yang tidak digunakan lagi atau dijual capitalised. When the property is retired or
dikeluarkan dari kelompok properti investasi otherwise disposed of, the carrying value and
berikut akumulasi penyusutan dan penurunan the related accumulated depreciation and
nilainya, jika ada. Keuntungan atau kerugian accumulated impairment losses, if any, are
dari penjualan properti investasi tersebut removed from the account. Gains or losses
dibukukan dalam laba rugi pada tahun from the sale of investment property are
penjualan terjadi. recorded in profit or loss in the year of sale.
Manajemen melakukan penilaian atas properti Management conducts an appraisal of
investasi secara berkala untuk memastikan ada investment property with sufficient regularity to
tidaknya penurunan nilai permanen yang ensure whether or not there is a material
material. permanent impairment.
Tanah dinyatakan pada biaya perolehan dan Land is presented at acquisition cost and not
tidak disusutkan. depreciated.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Biaya pengurusan legal hak atas tanah dalam Legal costs of land rights in the form of rights
bentuk Hak Guna Bangunan (“HGB”) ketika to build certificate (“HGB”) when the land was
tanah diperoleh pertama kali diakui sebagai acquired initially are recognised as part of the
bagian dari perolehan tanah dan tidak cost of the land and not amortised. The legal
diamortisasi. Biaya pengurusan perpanjangan costs incurred to extend or renew the land
atau pembaruan legal hak atas tanah diakui rights are recognised as intangible assets and
sebagai aset takberwujud dan diamortisasi amortised over the shorter of the rights’ legal
sepanjang umur hukum hak atau umur life or the land’s economic life.
ekonomis tanah, mana yang lebih pendek.
l. Aset Real Estat l. Real Estate Assets
Tanah yang dimiliki entitas anak yang bergerak Land held by subsidiaries operating in the real
pada segmen real estat untuk dijual dinyatakan estate segment for resale is valued at the
berdasarkan nilai terendah antara biaya lower of cost or net realisable value. Real
perolehan dan nilai realisasi bersih. Persediaan estate inventory which consists of land are
real estat berupa tanah dinyatakan sebesar stated at the lower of cost or net realisable
nilai yang lebih rendah antara harga perolehan value. The cost is determined based on the
dan nilai realisasi bersih. Harga perolehan specific identification method which consists of
ditentukan dengan metode identifikasi khusus the acquisition and the development costs.
yang terdiri dari harga perolehan dan biaya
pengembangan tanah.
Biaya perolehan tanah yang sedang The acquisition cost of land under
dikembangkan meliputi biaya perolehan tanah development consists of the cost of land
yang belum dikembangkan ditambah dengan acquired but not yet developed, plus direct and
biaya pengembangan langsung dan tidak indirect cost of the development attributable to
langsung yang dapat diatribusikan pada the activities of the real estate development,
kegiatan pengembangan real estat serta biaya including borrowing cost. Land under
pinjaman. Tanah yang sedang dikembangkan development will be transferred to land
akan dipindahkan ke tanah yang siap dijual available for sale (or inventory) when the land
(atau persediaan) bila tanah tersebut siap dijual is ready for sale or is completely developed.
atau selesai dikembangkan.
Biaya pengembangan tanah, termasuk tanah The cost of land development, including land
yang digunakan sebagai jalan dan prasarana atau used for roads and public utilities or other areas
area yang tidak dijual lainnya, dialokasikan ke unavailable for sale, is allocated to the project
proyek berdasarkan luas area yang dapat dijual. based on the area that is available for sale.
Aset real estat disajikan sebagai bagian dari Real estate assets are presented as part of
aset tidak lancar pada laporan posisi keuangan non-current assets in the consolidated
konsolidasian. statements of financial position.
m. Sewa m. Leases
Pada tanggal insepsi kontrak, Grup menilai At inception of a contract, the Group shall
apakah kontrak merupakan, atau mengandung assess whether the contract is, or contains, a
sewa. Suatu kontrak merupakan atau lease. A contract is, or contains, a lease if he
mengandung sewa jika kontrak tersebut contract conveys the right to control the use of
memberikan hak untuk mengendalikan an identified asset for a period of time in
penggunaan aset identifikasian selama suatu exchange for consideration.
jangka waktu untuk dipertukarkan dengan
imbalan.
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the right
untuk mengendalikan penggunaan aset to control the use of an identified asset for a
identifikasian selama suatu jangka waktu, Grup period of time, the Company shall assess
menilai apakah selama periode penggunaan, whether, throughout the period of use, the
Grup memiliki dua hal berikut: Group has both of the following:
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
a. Hak untuk mendapatkan secara substansial a. The right to obtain substantially all of the
seluruh manfaat ekonomi dari penggunaan economic benefits from use of the identified
aset identifikasian; dan asset; and
b. Hak untuk mengarahkan penggunaan aset b. The right to direct the use of the identified
identifikasian, yaitu hanya jika: asset, only if either:
(i) Grup memiliki hak untuk mengarahkan (i) The Group has the right to direct how
bagaimana dan untuk tujuan apa aset and for what purpose the asset is used
digunakan selama periode penggunaan; throughout the period of use; or
atau
(ii) keputusan yang relevan tentang (ii) the relevant decisions about how and
bagaimana dan untuk tujuan apa aset for what purpose the asset is used are
digunakan telah ditentukan sebelumnya predetermined and
dan:
• Grup memiliki hak mengoperasikan • The Group has the right to operate
aset (atau mengarahkan pihak lain the asset (or to direct others to
untuk mengoperasikan aset dengan operate the asset in a manner that
cara yang telah ditentukan) selama it determines) throughout the
periode penggunaan, tanpa period of use, without the supplier
pemasok memiliki hak untuk having the right to change those
mengubah instruksi operasi operating instructions; or
tersebut; atau
• Grup mendesain aset (atau aspek • The Group designed the asset (or
tertentu dari aset) dengan cara specific aspects of the asset) in a
menetapkan sebelumnya bagaimana way that predetermines how and
dan untuk tujuan apa aset akan for what purpose the asset will be
digunakan selama periode used throughout the period of use.
penggunaan.
Grup sebagai Penyewa The Group as Lessee
Grup menerapkan satu pendekatan pengakuan The Group applies a single recognition and
dan pengukuran bagi seluruh sewa, kecuali measurement approach for all leases, except
untuk sewa jangka pendek dan sewa aset for short-term leases and leases of low-value
bernilai rendah. Grup mengakui liabilitas sewa assets. The Group recognizes lease liabilities
untuk melakukan pembayaran sewa dan aset to make lease payments and right of use
hak guna yang merupakan hak untuk assets representing the the right to use the
menggunakan aset pendasar. underlying assets.
Grup mengakui aset hak guna pada tanggal The Group recognizes right of use assets at
dimulainya sewa (yaitu tanggal aset tersedia the commencement date of the lease (i.e., the
untuk digunakan). Aset hak guna diukur pada date underlying assets is available for use).
harga perolehan, dikurangi akumulasi Right of use assets are measure at cost, less
penyusutan dan penurunan nilai, dan any accumulated depreciation and impairment
disesuaikan untuk setiap pengukuran kembali losses, and adjusted for any remeasurement of
liabilitas sewa. Biaya perolehan aset hak guna lease liabilities. The cost of right of use assets
mencakup jumlah liabilitas sewa yang diakui, includes the amount of lease liabilities
biaya langsung yang timbul di awal, dan recognized, intitial direct costs incurred, and
pembayaran sewa yang dilakukan pada atau lease payments made at or before the
sebelum tanggal mulai dikurangi setiap insentif commencement date less any lease incentives
sewa yang diterima. Aset hak guna disusutkan received. Right of use assets are depreciated
dengan metode garis lurus selama periode on a straght-line basis over the shorter period
yang lebih pendek antara sewa dan estimasi of the lease term and the estimated useful lives
masa manfaat aset. of the assets.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Jika kepemilikan aset sewa beralih ke Grup If ownership of the leased assets transfers to
pada akhir masa sewa atau biaya perolehan the Group at the end of the lease term or the
mencerminkan pelaksanaan opsi beli, cost reflects to exercise of a purchase option,
penyusutan dihitung dengan menggunakan depreciation is calculated using the estimated
estimasi masa manfaat aset. useful life of the assets.
Pada tanggal dimulainya sewa, Grup mengakui At the commencement date of the lease, the
liabilitas sewa yang diukur pada nilai kini Group recognizes lease liabilities measured at
pembayaran sewa yang harus dilakukan the present value of lease payments to be
selama masa sewa. Pembayaran sewa made over the lease term. The lease payments
mencakup pembayaran tetap (termasuk include fixed payments (including in-substance
pembayaran tetap secara substansi) dikurangi fixed payments) less any lease incentives
piutang insentif sewa, pembayaran sewa receivable, variable lease payments that
variabel yang bergantung pada indeks atau depend on an index or a rate, and amounts
tarif, dan jumlah yang diharapkan akan dibayar expexted to be paid under residual value
dibawah jaminan nilai residu. Pembayaran guarantees. The lease payments also include
sewa juga mencakup harga pelaksanaan dari the exercise price of a purchase option
opsi beli yang cukup pasti akan dilaksanakan reasonably certain to be exercised by the
oleh Perusahaan, dan pembayaran denda Company and payments of penalties for
untuk penghentian sewa, jika masa sewa terminating the lease, if the lease term reflects
merefleksikan Perusahaan melaksanakan opsi the Company exercising the option to
untuk menghentikan sewa. Pembayaran sewa terminate. Variable lease payments that do not
variabel yang tidak bergantung pada indeks depend on an index or a rate are recognized
atau tarif diakui sebagai beban (kecuali terjadi as expenses (unless they are incurred to
untuk menghasilkan persediaan) pada periode produce inventories) in the period in which the
dimana peristiwa atau kondisi yang memicu event or condition that triggers the payment
terjadinya pembayaran. occurs.
Dalam menghitung nilai kini pembayaran sewa, In calculating the present value of lease
Grup menggunakan suku bunga pinjaman payments, The Group uses its incremental
inkremental pada tanggal dimulainya sewa borrowing rate at the lease commencement
karena tingkat bunga implisit dalam sewa tidak date because the interest rate implicit in
dapat segera ditentukan. Setelah tanggal the lease is not readily determinable. After
permulaan, jumlah liabilitas sewa ditingkatkan the commencement date, the amount of lease
untuk merefleksikan penambahan bunga dan liabilities is increased to reflect the accretion
mengurangi pembayaran sewa yang dilakukan. of interest and reduced for the lease
Selain itu, nilai tercatat liabilitas sewa diukur payments made. In addition, the carrying
kembali jika ada modifikasi, perubahan masa amount of lease liabilities is remeasured if
sewa, perubahan pembayaran sewa (misalnya, there is a modification, a change in the
perubahan pembayaran masa depan akibat assessment of an option to purchase the
perubahan indeks atau kurs yang digunakan underlying asset.
untuk pembayaran sewa) atau perubahan
penilaian opsi untuk membeli aset pendasar.
Ketika liabilitas sewa diukur kembali dengan When the lease liability is remeasured in this
cara ini, penyesuaian terkait dilakukan way, a corresponding adjustment is made to
terhadap jumlah tercatat aset hak guna, atau the carrying amount of the right-of-use assets,
dicatat dalam laba rugi jika jumlah tercatat aset or is recorded in profit or loss if the carrying
hak guna telah berkurang menjadi nol. amount of the right-of-use asset has been
reduced to zero.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Grup menerapkan pengecualian pengakuan The Group applies the short-term lease
sewa jangka pendek untuk sewa bangunan recognition exemption to its short-term leases
(yaitu, sewa yang memiliki jangka waktu sewa of buildings and infrastructures (i.e., those
12 bulan atau kurang, dari tanggal permulaan leases that have a lease term of 12 months or
dan tidak mengandung opsi beli). Hal ini juga less from the commencement date and do not
berlaku untuk pengecualian pengakuan sewa contain a purchase option). It also applies the
aset bernilai rendah untuk sewa bangunan lease of low-values assets recognition
yang dianggap bernilai rendah. Pembayaran exemption to leases of buildings and
sewa untuk sewa jangka pendek dan sewa dari infrastructures that are considered to be low
aset bernilai rendah diakui sebagai beban value. Lease payments on short-term leases
dengan metode garis lurus selama masa sewa. and leases of low-value assets are recognized
as expense on a straight-line basis over the
lease term.
Grup mencatat modifikasi sewa sebagai sewa The Group accounts for a lease modification
terpisah jika: as a separate lease if both:
• Modifikasi meningkatkan ruang lingkup • The modification increases the scope of the
sewa dengan menambahkan hak untuk lease by adding the right to use one or
menggunakan satu aset pendasar atau more underlying assets; and
lebih; dan
• Imbalan sewa meningkat sebesar jumlah • The consideration for the lease increases
yang setara dengan harga tersendiri untuk by an amount commensurate with the
peningkatan dalam ruang lingkup dan stand-alone price for the increase in scope
penyesuaian yang tepat pada harga and any appropriate adjustments to that
tersendiri tersebut untuk merefleksikan stand-alone price to reflect the
kondisi kontrak tertentu. circumstances of the particular contract.
Untuk modifikasi sewa yang tidak dicatat For a lease modification that is not accounted
sebagai sewa terpisah, pada tanggal efektif for as a separate lease, at the effective date of
modifikasi sewa, Grup: the lease modification, the Group:
• Mengukur kembali dan mengalokasikan • Remeasure and allocate the consideration
imbalan kontrak modifikasian; in the modified contract;
• Menentukan masa sewa dari sewa • Determine the lease term of the modified
modifikasian; lease;
• Mengukur kembali liabilitas sewa dengan • Remeasure the lease liability by discounting
mendiskontokan pembayaran sewa revisian the revised lease payments using a revised
menggunakan tingkat diskonto revisian discount rate on the basis of the remaining
berdasarkan sisa umur sewa dan sisa lease term and the remaining lease
pembayaran sewa dengan melakukan payment with a corresponding adjustment
penyesuaian terhadap aset hak guna. to the right-of use assets. The revised
Tingkat diskonto revisian ditentukan discount rate is determined as The Group’s
sebagai suku bunga pinjaman inkremental incremental borrowing rate at the effective
Grup pada tanggal efektif modifikasi; date of the modification;
• Menurunkan jumlah tercatat aset hak guna • Decrease the carrying amount of the right
untuk merefleksikan penghentian sebagian of-use asset to reflect the partial or full
atau sepenuhnya sewa untuk modifikasi termination of the lease for lease
sewa yang menurunkan ruang lingkup modifications that decrease the scope of
sewa. Grup mengakui dalam laba rugi the lease. The Group recognize in profit or
setiap laba rugi yang terkait dengan loss any gain or loss relating to the partial
penghentian sebagian atau sepenuhnya or full termination of the lease; and
sewa tersebut; dan
• Membuat penyesuaian terkait dengan aset • Make a corresponding adjustment to the
hak guna untuk seluruh modifikasi sewa right-of-use asset for all other lease
lainnya. modifications.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Grup sebagai Pemberi Sewa The Group as Lessor
Grup mengakui aset untuk sewa operasi di The Group presents assets subject to
laporan posisi keuangan sesuai sifat aset operating leases in the statement of financial
tersebut. Biaya langsung awal sehubungan position according to the nature of the asset.
proses negosiasi sewa operasi ditambahkan Initial direct costs incurred in negotiating and
ke jumlah tercatat dari aset sewaan dan diakui arranging an operating lease are added to the
sebagai beban selama masa sewa dengan carrying amount of the leased asset and
dasar yang sama dengan pendapatan sewa recognized as an expense over the lease term
operasi. Sewa kontinjen, apabila ada, diakui on the same basis as the lease income.
sebagai pendapatan pada periode terjadinya. Contingent rents, if any, are recognized as
Pendapatan sewa operasi diakui sebagai income in the period incurred. Lease income
pendapatan atas dasar garis lurus selama from operating leases is recognized as
masa sewa. revenue on a straight-line basis over the lease
term.
n. Penurunan Nilai Aset Non Keuangan n. Impairment of Non Financial Assets
Pada setiap akhir periode pelaporan, Grup At the end of each reporting period, the Group
menilai apakah terdapat indikasi aset assess whether there is any indication that an
mengalami penurunan nilai. Jika terdapat asset may be impaired. If any such indication
indikasi tersebut, Grup mengestimasi jumlah exists, the Group shall estimate the
terpulihkan aset tersebut. Jumlah terpulihkan recoverable amount of the asset. The
ditentukan atas suatu aset individual, dan jika recoverable amount is determined on an
tidak memungkinkan, Grup menentukan jumlah individual asset, and if this is not possible, the
terpulihkan dari unit penghasil kas dari aset Group determines the recoverable amount on
tersebut. the cash generating unit of that asset.
Jumlah terpulihkan adalah jumlah yang lebih The recoverable amount is the higher of fair
tinggi antara nilai wajar dikurangi biaya value less costs to sell and its value in use.
pelepasan dengan nilai pakainya. Nilai pakai Value in use is the present value of the
adalah nilai kini dari arus kas yang diharapkan estimated future cash flows of the asset or
akan diterima dari aset atau unit penghasil kas. cash generating unit. Present values are
Nilai kini dihitung dengan menggunakan tingkat computed using pre-tax discount rates that
diskonto sebelum pajak yang mencerminkan reflect the time value of money and the risks
nilai waktu uang dan risiko spesifik atas aset specific to the asset or unit whose impairment
atau unit yang penurunan nilainya diukur. is being measured.
Jika, dan hanya jika, jumlah terpulihkan aset If, and only if, the recoverable amount of an
lebih kecil dari jumlah tercatatnya, maka jumlah asset is less than its carrying amount, the
tercatat aset diturunkan menjadi sebesar carrying amount of the asset shall be reduced
jumlah terpulihkan. Penurunan tersebut adalah to its recoverable amount. The reduction is an
rugi penurunan nilai dan segera diakui dalam impairment loss and is recognized immediately
laba rugi. in profit or loss.
Rugi penurunan nilai yang telah diakui dalam An impairment loss recognized in prior period
periode sebelumnya untuk aset selain goodwill for an asset other than goodwill is reversed if,
dibalik jika, dan hanya jika, terdapat perubahan and only if, there has been a change in the
estimasi yang digunakan untuk menentukan estimates used to determine the asset’s
jumlah terpulihkan aset tersebut sejak rugi recoverable amount since the last impairment
penurunan nilai terakhir diakui. Jika demikian, loss was recognized. If this is the case, the
jumlah tercatat aset dinaikan ke jumlah carrying amount of the asset shall be
terpulihkannya. Kenaikan ini merupakan suatu increased to its recoverable amount. That
pembalikan rugi penurunan nilai. increase is a reversal of an impairment loss.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
o. Biaya Emisi Efek Ekuitas o. Stock Issuance Costs
Biaya emisi efek ekuitas disajikan sebagai Stock issuance costs are presented as a
pengurang “Tambahan modal disetor, bersih” deduction from “Additional paid-in capital, net”
sebagai bagian dari ekuitas pada laporan posisi in the equity section in the consolidated
keuangan konsolidasian. statements of financial position.
p. Pengakuan Pendapatan dan Beban p. Revenue and Expense Recognition
Dalam menentukan pengakuan pendapatan, In determining revenue recognition, the Group
Grup melakukan analisa transaksi melalui lima perform analysis transaction through the
langkah analisa berikut: following five steps of assessment:
a. Mengidentifikasi kontrak dengan pelanggan, a. Identify contracts with customers, with
dengan kriteria sebagai berikut: certain criteria as follows:
- Kontrak telah disetujui oleh pihak-pihak - The contract has been agreed by the
terkait dalam kontrak; parties involved in the contract;
- Grup bisa mengidentifikasi hak dari - The Group can identify the rights of
pihak-pihak terkait dan jangka waktu relevant parties and the term of
pembayaran dari barang atau jasa payment for the goods or services to
yang akan dialihkan; be transferred
- Kontrak memiliki substansi komersial. - The contract has commercial
substance.
b. Mengidentifikasi kewajiban pelaksanaan b. Identify the performance obligations in the
dalam kontrak, untuk menyerahkan barang contract, to transfer distinctive goods or
atau jasa yang memiliki karakteristik yang services to the customer.
berbeda ke pelanggan.
c. Menentukan harga transaksi, setelah c. Determine the transaction price, net of
dikurangi diskon, retur, insentif penjualan, discounts, returns, sales incentives, luxury
pajak penjualan barang mewah, pajak sales tax, value added tax and export duty,
pertambahan nilai dan pungutan ekspor, yang which an entity expects to be entitled in
berhak diperoleh suatu entitas sebagai exchange for transferring promised goods
kompensasi atas diserahkannya barang atau or services to a customer.
jasa yang dijanjikan ke pelanggan.
d. Mengalokasikan harga transaksi kepada d. Allocate the transaction price to each
setiap kewajiban pelaksanaan dengan performance obligation on the basis of the
menggunakan dasar harga jual dari setiap selling prices of each goods or services
barang atau jasa yang dijanjikan di kontrak. promised in the contract.
e. Mengakui pendapatan ketika kewajiban e. Recognise revenue when performance
pelaksanaan telah dipenuhi (sepanjang obligation is satisfied (over time or at a
waktu atau pada suatu waktu tertentu). point in time).
Kewajiban pelaksanaan dapat dipenuhi dengan A performance obligation may be satisfied at
cara sebagai berikut: the following:
a. Suatu waktu tertentu (umumnya janji untuk a. A point in time (typically for promises to
menyerahkan barang ke pelanggan); atau transfer goods to a customer); or
b. Sepanjang waktu (umumnya janji untuk b. Over time (typically for promises to transfer
menyerahkan jasa ke pelanggan). Untuk services to a customer). For a performance
kewajiban pelaksanaan yang dipenuhi obligation satisfied over time, the Group
sepanjang waktu waktu, Grup memilih selects an appropriate measure of progress
ukuran penyelesaian yang sesuai untuk to determine the amount of revenue that
penentuan jumlah pendapatan yang harus should be recognized as the performance
diakui karena telah terpenuhinya kewajiban obligation is satisfied.
pelaksanaan.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Suatu kewajiban pelaksanaan dipenuhi pada A performance obligation is satisfied at a point
suatu waktu tertentu kecuali jika memenuhi in time unless it meets one of the following
salah satu kriteria berikut, dalam hal ini criteria, in which case it is satisfied over time:
dipenuhi dari sepanjang waktu:
a. Pelanggan secara bersamaan menerima a. The customer simultaneously receives and
dan menggunakan manfaat yang diberikan consumes the benefits provided by the
oleh pelaksanaan Grup sebagaimana yang Group’s performance as the Group
dilakukan Grup; performs;
b. Pelaksanaan Grup menciptakan atau b. The Group’s performance creates or
meningkatkan aset yang dikendalikan enhances an asset that the customer
pelanggan saat aset itu dibuat atau controls as the asset is created or
ditingkatkan; dan enhanced; and
c. Pelaksanaan Grup tidak menciptakan aset c. The Group’s performance does not create
dengan penggunaan alternatif untuk Grup dan an asset with an alternative use to the
Grup memiliki hak yang dapat diberlakukan Group and the Group has an enforceable
atas pembayaran untuk pelaksanaan yang right to payment for performance
diselesaikan hingga saat ini. completed to date.
Pendapatan kontrak terdiri dari jumlah Contract revenue comprises the initial amount
pendapatan semula yang disetujui dalam kontrak of revenue that agreed in the contract and
dan penyimpangan dalam pekerjaan kontrak, variations in contract work, claims, and
klaim, dan pembayaran insentif sepanjang hal ini incentive payments to the extent that is
memungkinkan untuk menghasilkan pendapatan probable that it will result in revenue and can
dan dapat diukur dengan andal. be realiably measured.
Jika adanya kemungkinan bahwa kontrak akan If it is regarded as probable that a contract will
menghasilkan kerugian pada saat penyelesaian generate a loss on completion, a provision for
kontrak, penyisihan atas kerugian yang expected losses to completion is recognised as
diperkirakan hingga penyelesaian kontrak a current provision in the consolidated financial
diakui sebagai penyisihan kini pada laporan statements. The loss is provided for in full as
keuangan konsolidasian. Kerugian diakui soon as it is can be reliably measured,
secara penuh ketika dapat diukur secara andal, irrespective of the completion rate.
terlepas dari tingkat penyelesaian.
Biaya kontrak yang tidak mungkin dipulihkan Contract costs that are not probable of being
diakui segera sebagai beban tahun berjalan recovered are recognised as current year
pada laba rugi. expenses in profit or loss.
Pendapatan dari penjualan barang diakui pada Revenue from the sale of goods is recognised
saat pengendalian atas barang telah berpindah when the control of goods has been transferred
kepada pelanggan. Pendapatan jasa diakui to the customer. Revenue from the rendering of
pada saat pelanggan menerima dan services is recognised when the customer has
mengonsumsi manfaat dari jasa tersebut. received and consumed benefit from the
services.
Beban diakui pada saat terjadinya (basis Expenses are recognised as incurred (accrual
akrual), kecuali merupakan aset yang terkait basis), unless they create an asset related to
dengan aktivitas kontrak masa depan. future contract activity.
q. Imbalan Kerja q. Employee Benefit
Imbalan Kerja Jangka Pendek Short-Term Employee Benefits
Imbalan kerja jangka pendek diakui ketika Short-term employee benefits are recognized
pekerja telah memberikan jasanya dalam suatu when an employee has rendered service
periode akuntansi, sebesar jumlah tidak during accounting period, at the undiscounted
terdiskonto dari imbalan kerja jangka pendek amount of short-term employee benefits
yang diharapkan akan dibayar sebagai imbalan expected to be paid in exchange for that
atas jasa tersebut. service.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Imbalan kerja jangka pendek mencakup antara Short-term employee benefits include such as
lain upah, gaji, bonus dan insentif. wages, salaries, bonus and incentive.
Imbalan Pascakerja Post-employment Benefits
Imbalan pascakerja seperti uang pesangon, uang Post-employment benefits such as severance
penghargaan masa kerja dan uang penggantian pay, gratuity pay and compensation for rights
hak dihitung berdasarkan Undang-Undang No. 6 are calculated based on Law No. 6 of 2023
Tahun 2023 tentang Penetapan Peraturan concerning Stipulation of Government
Pemerintah Pengganti Undang-Undang No. 2 Regulations in Lieu of Law No. 2 of 2022
Tahun 2022 tentang Cipta Kerja Menjadi concerning Job Creation Becoming Law and
Undang-Undang dan Peraturan Pemerintah Government Regulation No. 35 of 2021.
No. 35 tahun 2021.
Grup mengakui jumlah liabilitas imbalan pasti The Group recognizes the amount of the net
neto sebesar nilai kini kewajiban imbalan pasti defined benefit liability at the present value of
pada akhir periode pelaporan dikurangi nilai wajar the defined benefit obligation at the end of the
aset program yang dihitung oleh aktuaris reporting period less the fair value of plan
independen dengan menggunakan metode assets which calculated by independent
Projected Unit Credit. Nilai kini kewajiban imbalan actuaries using the Projected Unit Credit
pasti ditentukan dengan mendiskontokan imbalan method. Present value benefit obligation is
tersebut. determined by discounting the benefit.
Grup mencatat tidak hanya kewajiban hukum The Group account not only for its legal
berdasarkan persyaratan formal program obligation under the formal terms of a defined
imbalan pasti, tetapi juga kewajiban konstruktif benefit plan, but also for any constructive
yang timbul dari praktik informal entitas. obligation that arises from the entity’s informal
practices.
Biaya jasa kini, biaya jasa lalu dan keuntungan Current service cost, past service cost and
atau kerugian atas penyelesaian, serta bunga gain or loss on settlement, and net interets on
neto atas liabilitas (aset) imbalan pasti neto the net defined benefit liability (asset) are
diakui dalam laba rugi. recognized in profit or loss.
Pengukuran kembali atas liabilitas (aset) The remeasurement of the net defined benefit
imbalan pasti neto yang terdiri dari keuntungan liability (assets) comprises actuarial gains and
dan kerugian aktuarial, imbal hasil atas aset losses, the return on plan assets, and any
program dan setiap perubahan dampak batas change in effect of the asset ceiling are
atas aset diakui sebagai penghasilan recognized in other comprehensive income.
komprehensif lain.
Pesangon Termination Benefits
Grup mengakui pesangon sebagai liabilitas dan The Group recognizes a liability and expense
beban pada tanggal yang lebih awal di antara: for termination benefits at the earlier of the
following dates:
a. Ketika Grup tidak dapat lagi menarik a. When the Group can no longer withdraw the
tawaran atas imbalan tersebut; dan offer of those benefits; and
b. Ketika Grup mengakui biaya untuk b. When the Group recognizes costs for a
restrukturisasi yang berada dalam ruang restructuring that is within the scope of
lingkup PSAK 57 dan melibatkan PSAK 57 and involves payment of
pembayaran pesangon. termination benefits.
Grup mengukur pesangon pada saat The Group measures termination benefits on
pengakuan awal, dan mengukur dan mengakui initial recognition, and measures and recognizes
perubahan selanjutnya, sesuai dengan sifat subsequent changes, in accordance with the
imbalan kerja. nature of the employee benefits.
Laporan Tahunan & Laporan
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Imbalan Pasca Kerja Jangka Panjang Lainnya Other Long Term Post-Employement Benefits
Grup memberikan imbalan kerja jangka The Group provides other long-term employee
panjang lainnya. Pengukuran liabilitas imbalan benefits. The measurement of other long-term
kerja jangka panjang lainnya konsisten dengan employee benefit liabilities is consistent with
pengukuran liabilitas imbalan pascakerja the measurement of post employment benefit
kecuali untuk keuntungan/kerugian aktuaria liabilities except for actuarial gain/loss in other
atas liabilitas imbalan kerja jangka panjang long-term employee benefit liability is
lainnya diakui pada laba rugi. recognised on profit or loss.
r. Perpajakan r. Taxation
Pajak Penghasilan Income Tax
Beban pajak adalah jumlah gabungan pajak Tax expense is the aggregate amount included
kini dan pajak tangguhan yang diperhitungkan in the determinination of profit or loss for the
dalam menentukan laba rugi pada suatu period in respect of current tax and deferred
periode. Pajak kini dan pajak tangguhan diakui tax. Current tax and deferred tax is recognized
dalam laba rugi, kecuali pajak penghasilan in profit or loss, except for income tax arising
yang timbul dari transaksi atau peristiwa yang from transactions or events that are recognized
diakui dalam penghasilan komprehensif lain in other comprehensive income or directly in
atau secara langsung di ekuitas. Dalam hal ini, equity. In this case, the tax is recognized in
pajak tersebut masing-masing diakui dalam other comprehensive income or equity,
penghasilan komprehensif lain atau ekuitas. respectively.
Manfaat terkait dengan rugi pajak yang dapat Tax benefits related to tax loss that can be
ditarik untuk memulihkan pajak kini dari periode carried back to recover current tax of prior
sebelumnya diakui sebagai aset. Aset pajak periods is recognized as an asset. Deferred tax
tangguhan diakui untuk akumulasi rugi pajak asset is recognized for the carryforward of
belum dikompensasi dan kredit pajak belum unused tax losses and unused tax credit to the
dimanfaatkan sepanjang kemungkinan besar extent that it is probable that future taxable
laba kena pajak masa depan akan tersedia profit will be available against which the
untuk dimanfaatkan dengan rugi pajak belum unused tax losses and unused tax credits can
dikompensasi dan kredit pajak belum be utilized.
dimanfaatkan.
Seluruh perbedaan temporer kena pajak diakui A deferred tax liability shall be recognized for
sebagai liabilitas pajak tangguhan, kecuali all taxable temporary differences, except to the
perbedaan temporer kena pajak yang berasal extent that the deferred tax liability arises from:
dari:
a. pengakuan awal goodwill; atau a. the initial recognition of goodwill; or
b. pengakuan awal aset atau liabilitas dari b. the initial recognition of an asset or liability
transaksi yang bukan kombinasi bisnis, in a transaction which is not a business
pada saat transaksi tidak mempengaruhi combination, at the time of the transaction,
laba akuntansi atau laba kena pajak (rugi affects neither accounting profit nor taxable
pajak) dan pada saat transaksi tidak profit (tax loss) and at the time of the
menimbulkan perbedaan temporer kena transaction, does not give rise to equal
pajak dan perbedaan temporer dapat taxable and deductible temporary
dikurangkan dalam jumlah yang sama. differences.
Aset pajak tangguhan diakui untuk seluruh A deferred tax asset shall be recognized for all
perbedaan temporer dapat dikurangkan deductible temporary differences to the extent
sepanjang kemungkinan besar laba kena pajak that it is probable that taxable profit will be
akan tersedia sehingga perbedaan temporer available against which the deductible
dapat dimanfaatkan untuk mengurangi laba temporary difference can be utilized, unless
dimaksud, kecuali jika aset pajak tangguhan the deferred tax asset arises from the initial
timbul dari pengakuan awal aset atau recognition of an asset or liability in a
pengakuan awal liabilitas dalam transaksi yang transaction that is not a business combination
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
bukan kombinasi bisnis dan pada saat and at the time of the transaction affects
transaksi tidak mempengaruhi laba akuntansi neither accounting profit nor taxable profit (tax
atau laba kena pajak (rugi pajak) dan pada loss) and at the time of the transaction, does
saat transaksi tidak menimbulkan perbedaan not give rise to equal taxable and deductible
temporer kena pajak dan perbedaan temporer temporary differences.
dapat dikurangkan dalam jumlah yang sama.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are
dengan menggunakan tarif pajak yang measured at the tax rates that are expected to
diharapkan berlaku ketika aset dipulihkan atau apply to the period when the asset is realized
liabilitas diselesaikan, berdasarkan tarif pajak or the liability is settled, based on tax rates
(dan peraturan pajak) yang telah berlaku atau (and tax laws) that have been enacted or
secara substantif telah berlaku pada akhir substantively enacted by the end of the
periode pelaporan. Pengukuran aset dan reporting period. The measurement of deferred
liabilitas pajak tangguhan mencerminkan tax liabilities and deferred tax assets shall
konsekuensi pajak yang sesuai dengan cara reflect the tax consequences that would follow
Grup memperkirakan, pada akhir periode from the manner in which the Group expects,
pelaporan, untuk memulihkan atau at the end of the reporting period, to recover or
menyelesaikan jumlah tercatat aset dan settle the carrying amount of its assets and
liabilitasnya. liabilities.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of a deferred tax asset
ulang pada akhir periode pelaporan. Grup reviewed at the end of each reporting period.
mengurangi jumlah tercatat aset pajak The Group shall reduce the carrying amount of
tangguhan jika kemungkinan besar laba kena a deferred tax asset to the extent that it is no
pajak tidak lagi tersedia dalam jumlah yang longer probable that sufficient taxable profit will
memadai untuk mengkompensasikan sebagian be available to allow the benefit of part or all of
atau seluruh aset pajak tangguhan tersebut. that deferred tax asset to be utilized. Any such
Setiap pengurangan tersebut dilakukan reduction shall be reversed to the extent that it
pembalikan atas aset pajak tangguhan hingga becomes probable that sufficient taxable profit
kemungkinan besar laba kena pajak yang will be available.
tersedia jumlahnya memadai.
Grup melakukan saling hapus aset pajak The Group offset deferred tax assets and
tangguhan dan liabilitas pajak tangguhan jika deferred tax liabilities if, and only if:
dan hanya jika:
a. Grup memiliki hak yang dapat dipaksakan a. The Group has a legally enforceable right to
secara hukum untuk melakukan saling set off current tax assets against current tax
hapus aset pajak kini terhadap liabilitas liabilities; and
pajak kini; dan
b. Aset pajak tangguhan dan liabilitas pajak b. The deferred tax assets and the deferred tax
tangguhan terkait dengan pajak liabilities relate to income taxes levied by the
penghasilan yang dikenakan oleh otoritas same taxation authority on either:
perpajakan yang sama atas:
i. entitas kena pajak yang sama; atau i. the same taxable entity; or
ii. entitas kena pajak yang berbeda yang ii. different taxable entities which intend
bermaksud untuk memulihkan aset dan either to settle current tax liabilities and
liabilitas pajak kini dengan dasar neto, assets on a net basis, or to realize the
atau merealisasikan aset dan assets and settle the liabilities
menyelesaikan liabilitas secara simultaneously, in each future period in
bersamaan, pada setiap periode masa which significant amounts of deferred tax
depan dimana jumlah signifikan atas liabilities or assets are expected to be
aset atau liabilitas pajak tangguhan settled or recovered.
diperkirakan untuk diselesaikan atau
dipulihkan.
Laporan Tahunan & Laporan
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Grup melakukan saling hapus atas aset pajak The Group offset current tax assets and
kini dan liabilitas pajak kini jika dan hanya jika, current tax liabilities if, and only if, the Group:
Grup:
a. Memiliki hak yang dapat dipaksakan secara a. Has legally enforceable right to set off the
hukum untuk melakukan saling hapus atas recognized amounts; and
jumlah yang diakui; dan
b. Bermaksud untuk menyelesaikan dengan b. Intends either to settle on a net basis, or to
dasar neto atau merealisasikan aset dan realize the assets and settle liabilities
menyelesaikan liabilitas secara bersamaan. simultaneously.
s. Laba per Saham s. Earnings per Share
Laba per saham dasar dihitung dengan Basic earnings per share amounts are
membagi laba tahun berjalan yang dapat computed by dividing the profit for the year
diatribusikan kepada pemilik entitas induk attributable to owners of the parent entity by
dengan jumlah rata-rata tertimbang saham the weighted average number of ordinary
biasa yang beredar pada tahun berjalan. shares outstanding during the year.
Laba per saham dilusian dihitung dengan Diluted earnings per share are calculated by
menyesuaikan jumlah rata-rata tertimbang adjusting the weighted average number of
saham biasa yang beredar dengan dampak ordinary shares outstanding to assume
dari semua efek berpotensi saham biasa yang conversion of all dilutive potential ordinary
dilutif yang dimiliki Perusahaan, yaitu obligasi shares owned by the Company, which is
wajib konversi. mandatory convertible bond.
Untuk tujuan perhitungan laba per saham For the purposes of calculating diluted
dilusian, entitas menyesuaikan laba atau rugi earnings per share, profit or loss attributable to
yang dapat diatribusikan kepada pemegang the Company’s ordinary equity holders will be
saham biasa Perusahaan dengan efek setelah adjusted for the after-tax effects of interest
pajak bunga yang diakui dalam tahun tersebut recognised during the year on mandatory
terkait dengan obligasi wajib konversi. convertible bond.
t. Aset Takberwujud t. Intangible Assets
Aset takberwujud Grup terdiri dari biaya Intangible assets of the Group consist of the
perpanjangan hak atas tanah dan sistem cost of the land right extension and the
informasi manajemen. management information system.
Aset takberwujud diukur sebesar nilai Intangible assets are measured on initial
perolehan pada pengakuan awal. Setelah recognition at cost. Following the initial
pengakuan awal, aset takberwujud dicatat pada recognition, intangible assets are carried at cost
nilai perolehan dikurangi akumulasi amortisasi less any accumulated amortisation and
dan penurunan nilai, jika ada. Aset takberwujud impairment loss, if any. An intangible asset is
diamortisasi selama umur manfaat ekonomi amortised over the asset’s useful economic life
aset dan dievaluasi apabila terdapat indikator and assessed for impairment whenever there is
adanya penurunan nilai untuk aset an indication that the intangible asset may be
takberwujud. Periode dan metode amortisasi impaired. The amortisation period and the
untuk aset takberwujud direviu setidaknya amortisation method for an intangible assets are
setiap akhir tahun buku. reviewed at least at each financial year-end.
Aset takberwujud dihentikan pengakuannya An intangible asset shall be derecognised:
pada saat:
• dilepaskan; atau • on disposal; or
• ketika tidak ada manfaat ekonomis di masa • when no future economic benefits are
depan yang dapat diharapkan dari expected from its use or disposal.
penggunaan atau penjualan aset tersebut.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
u. Aset Tidak Lancar (atau Kelompok Lepasan) u. Non-current Assets (or Disposal Group)
Dimiliki untuk Dijual dan Operasi yang Held for Sale and Discontinued Operations
Dihentikan
Aset tidak lancar (atau kelompok lepasan) Non-current assets (or disposal group) are
diklasifikasikan sebagai aset dimiliki untuk dijual classified as assets held for sale when their
ketika nilai tercatatnya akan dipulihkan terutama carrying amount is to be recovered principally
melalui transaksi penjualan daripada melalui through a sale transaction rather than through
pemakaian berlanjut dan penjualannya sangat continuing use and a sale is considered highly
mungkin terjadi. Aset ini dicatat pada nilai yang probable. This assets are stated at the lower of
lebih rendah antara jumlah tercatat dan nilai wajar carrying amount and fair value less costs to
setelah dikurangi biaya untuk menjual, kecuali sell, except for assets such as deferred tax
untuk aset-aset seperti aset pajak tangguhan, assets, assets arising from employee benefits,
aset yang terkait dengan imbalan kerja, aset financial assets and investment property that
keuangan dan properti investasi yang dicatat are carried at fair value, which are specifically
pada nilai wajar, yang secara khusus exempt from this requirement.
dikecualikan dari persyaratan ini.
Kerugian penurunan nilai awal atau selanjutnya An impairment loss is recognised for any initial
diakui atas penurunan nilai aset (atau kelompok or subsequent write-down of the asset (or
lepasan) ke nilai wajar dikurangi dengan biaya disposal group) to fair value less costs to sell.
untuk menjual aset. Keuntungan diakui atas A gain is recognised for any subsequent
peningkatan nilai wajar dikurangi biaya untuk increases in fair value less costs to sell of an
menjual aset (atau kelompok lepasan), tetapi asset (or disposal group), but not in excess of
tidak boleh melebihi akumulasi rugi penurunan any cumulative impairment loss previously
nilai yang telah diakui sebelumnya. Keuntungan recognised. A gain or loss not previously
atau kerugian yang sebelumnya tidak diakui pada recognised by the date of the sale of the non-
tanggal penjualan aset tidak lancar (atau current asset (or disposal group) is recognised
kelompok lepasan) diakui pada tanggal at the date of derecognition.
penghentian pengakuan.
Aset tidak lancar (termasuk yang merupakan Non-current assets (including those that are
bagian dari kelompok lepasan) tidak boleh part of a disposal group) are not depreciated or
disusutkan atau diamortisasi selama amortised while they are classified as held for
diklasifikasikan sebagai dimiliki untuk dijual. sale. Interest and other expenses attributable
Bunga dan beban lainnya yang dapat to the liabilities of a disposal group classified
diatribusikan pada liabilitas dari kelompok as held for sale continue to be recognised.
lepasan yang diklasifikasikan sebagai dimiliki
untuk dijual tetap diakui.
Aset tidak lancar yang diklasifikasikan sebagai Non-current assets classified as held for sale
dimiliki untuk dijual dan aset dalam kelompok and the assets of a disposal group classified
lepasan yang dimiliki untuk dijual disajikan secara as held for sale are presented separately from
terpisah dari aset lainnya dalam laporan posisi the other assets in the statements of financial
keuangan. Liabilitas dalam kelompok lepasan position. The liabilities of a disposal group
yang diklasifikasikan sebagai dimiliki untuk dijual classified as held for sale are presented
disajikan secara terpisah dari liabilitas lainnya separately from other liabilities in the
dalam laporan posisi keuangan. statements of financial position.
Operasi yang dihentikan adalah komponen A discontinued operation is a component of the
entitas yang telah dilepaskan atau diklasifikasikan entity that has been disposed of or is classified
sebagai dimiliki untuk dijual dan mewakili lini as held for sale and that represents a separate
usaha atau area geografis operasi utama yang major line of business or geographical area of
terpisah, merupakan bagian dari suatu rencana operations, is part of a single coordinated plan
tunggal terkoordinasi untuk melepaskan lini to dispose of such a line of business or area of
usaha atau area operasi, atau merupakan suatu operations, or is a subsidiary acquired
entitas anak yang diperoleh secara khusus exclusively with a view to resale. The results of
Laporan Tahunan & Laporan
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
dengan tujuan dijual kembali. Hasil dari operasi discontinued operations are presented
yang dihentikan disajikan secara terpisah dalam separately in the statements of comprehensive
laporan laba rugi komprehensif. income.
v. Obligasi Wajib Konversi v. Mandatory Convertible Bond
Komponen liabilitas pada obligasi wajib The liability component of the mandatory
konversi diakui pada awalnya sebesar nilai convertible bond is recognised initially at the
wajar liabilitas yang serupa. Komponen ekuitas fair value of a similar liability. The equity
diakui pada awalnya sebesar selisih antara nilai component is recognised initially as the
wajar obligasi wajib konversi secara difference between the fair value of the
keseluruhan dan nilai wajar komponen mandatory convertible bond as a whole and
liabilitas. Biaya transaksi yang dapat the fair value of the liability component. Any
diatribusikan secara langsung dialokasikan directly attributable transaction costs are
pada komponen liabilitas dan ekuitas sesuai allocated to the liability and equity components
dengan proporsi nilai tercatat awalnya. in proportion to their initial carrying amounts.
Setelah pengakuan awal, komponen liabilitas Subsequent to initial recognition, the liability
dari obligasi wajib konversi diukur pada biaya component of the mandatory convertible bond
perolehan diamortisasi dengan menggunakan instrument is measured at amortised cost
metode bunga efektif. Komponen ekuitas dari using the effective interest method. The equity
obligasi wajib konversi tidak diukur kembali component of the mandatory convertible bond
setelah pengakuan awal. is not remeasured subsequent to initial
recognition.
w. Segmen Operasi w. Segment Information
Grup menyajikan segmen operasi berdasarkan Group presented operating segments based
informasi keuangan yang digunakan oleh on the financial information used by the chief
pengambil keputusan operasional dalam operating decision maker in assessing the
menilai kinerja segmen dan menentukan performance of segments and in the allocation
alokasi sumber daya yang dimilikinya. of resources. The segments are based on the
Segmentasi berdasarkan aktivitas dari setiap activities of each of the operating legal entities
kegiatan operasi entitas legal di dalam Grup. within the Group.
Segmen operasi adalah suatu komponen dari An operating segment is a component of the
entitas: entity:
• yang terlihat dalam aktivitas bisnis yang • that engages in business activities from
memperoleh pendapatan dan menimbulkan which it may earn revenues and incur
beban (termasuk pendapatan dan beban expenses (including revenues and
yang terkait dengan transaksi dengan expenses relating to the transactions with
komponen lain dari entitas yang sama); other components of the same entity);
• hasil operasinya dikaji ulang secara berkala • whose operating results are regularly
oleh kepala operasional untuk pembuatan reviewed by chief operating decision maker
keputusan tentang sumber daya yang to make decisions about resources to be
dialokasikan pada segmen tersebut dan allocated to the segment and assesses its
menilai kinerjanya; dan performance; and
• tersedia informasi keuangan yang dapat • for which separate financial information is
dipisahkan. available.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
3. Sumber Ketidakpastian Estimasi dan 3. Source of Estimation Uncertainty and
Pertimbangan Akuntansi Accounting Judgment
Penyusunan laporan keuangan konsolidasian The preparation of consolidated financial
Grup mengharuskan manajemen untuk statements requires management to make
membuat pertimbangan, estimasi dan asumsi judgment, estimates and assumptions that
yang mempengaruhi jumlah yang dilaporkan affect the reported amounts of revenues,
dari pendapatan, beban, aset dan liabilitas, dan expenses, assets and liabilities, and disclosure
pengungkapan atas liabilitas kontinjensi, pada of contingent liabilities, at the end of the
akhir periode pelaporan. Ketidakpastian reporting period. Uncertainty regarding the
mengenai asumsi dan estimasi tersebut dapat assumptions and estimates could result in
mengakibatkan penyesuaian material terhadap material adjustments to the carrying value of
nilai tercatat pada aset dan liabilitas dalam the assets and liabilities within the next
periode pelaporan berikutnya. reporting period.
a. Estimasi dan Asumsi Akuntansi yang a. Critical Accounting Estimates and
Penting Assumptions
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future
ketidakpastian estimasi lain pada tanggal and other key sources of estimation
pelaporan yang memiliki risiko signifikan bagi uncertainty at the reporting date that have a
penyesuaian yang material terhadap nilai significant risk of causing a material
tercatat aset dan liabilitas untuk tahun adjustment to the carrying amounts of assets
berikutnya diungkapkan di bawah ini. Grup and liabilities within the next financial year are
mendasarkan asumsi dan estimasi pada disclosed below. The Company based its
parameter yang tersedia pada saat laporan assumptions and estimates on parameters
keuangan disusun. Asumsi dan situasi available when the financial statements were
mengenai perkembangan masa depan prepared. Existing circumstances and
mungkin berubah akibat perubahan pasar atau assumptions about future developments may
situasi di luar kendali Grup. Perubahan tersebut change due to market changes or
dicerminkan dalam asumsi terkait pada saat circumstances arising beyond the control of the
terjadinya. Group. Such changes are reflected in the
assumptions when they occur.
Cadangan Kerugian Penurunan Nilai Piutang Allowance for Impairment Losses on Trade
Usaha Receivables
Grup menilai penurunan nilai pada aset Group assesses their financial assets
keuangan dengan biaya perolehan yang measured at amortized cost for impairment at
diamortisasi pada setiap tanggal pelaporan. each reporting date. In determining whether an
Dalam menentukan apakah rugi penurunan impairment loss should be recorded in profit or
nilai harus dicatat dalam laba rugi, manajemen loss, management makes a judgement as to
harus mempertimbangkan informasi yang wajar whether there is reasonable and supportable
dan terdukung yang tersedia tanpa biaya atau information that is available without undue cost
upaya berlebihan pada tanggal pelaporan or effort about past events, current conditions
mengenai peristiwa masa lalu, kondisi kini, dan and forecasts of future conditions. Group
perkiraan kondisi ekonomi masa depan. Grup applies simplified approach using roll rate dan
menerapkan pendekatan yang disederhanakan discounted cash flow to measuring cash and
untuk mengukur kerugian kredit ekspektasian equivalents, restricted fund, account
yang menggunakan roll rate dan discounted receivables and other receivable. The carrying
cash flow untuk menilai kas dan setara kas, amounts of financial assets are disclosed in
dana yang dibatasi penggunaannya, piutang Note 6.
usaha dan piutang lain-lain. Nilai tercatat aset
keuangan telah diungkapkan dalam Catatan 6.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Revaluasi Tanah Revaluation of Land
Grup mengukur tanah pada jumlah revaluasian The Group measures land at revalued
dengan perubahan pada nilai wajar diakui amounts, with changes in fair value being
dalam penghasilan komprehensif lain. Grup recognised in other comprehensive income.
melibatkan penilai independen dalam The Group engaged an independent valuation
menentukan nilai wajar tanah. Nilai wajar tanah specialist to assess the fair value of land. The
ditentukan berdasarkan bukti pasar dengan fair value of land was valued with reference to
menggunakan harga yang dapat market-based evidence, using comparable
diperbandingkan dan disesuaikan terhadap prices adjusted for specific market factors such
faktor-faktor pasar spesifik seperti sifat, lokasi as nature, location and condition of the asset.
dan kondisi aset tersebut.
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future
estimasi ketidakpastian lain pada tanggal and other key sources of estimation
pelaporan yang memiliki risiko signifikan bagi uncertainty at the reporting date that have a
penyesuaian yang material terhadap nilai significant risk of causing a material
tercatat aset dan liabilitas untuk periode adjustment to the carrying amounts of assets
berikutnya diungkapkan di bawah ini. Grup and liabilities within the next financial period
mendasarkan asumsi dan estimasi pada are disclosed below. The Group based its
parameter yang tersedia pada saat laporan assumptions and estimates on parameters
keuangan konsolidasian disusun. Asumsi dan available when the consolidated financial
situasi mengenai perkembangan masa depan statements were prepared. Existing
mungkin berubah akibat perubahan pasar atau circumstances and assumptions about future
situasi di luar kontrol Grup. Perubahan tersebut developments may change due to market
dicerminkan dalam asumsi terkait pada saat changes or circumstances arising beyond the
terjadinya. Group’s control. Such changes are reflected in
the assumptions when they occur.
Cadangan Penurunan Nilai Pasar dan Allowance for a Decline in Market Values and
Keusangan Persediaan Obsolescence of Inventories
Cadangan penurunan nilai realisasi bersih dan Allowance for a decline in net realisable value
keusangan persediaan diestimasi berdasarkan and obsolescence of inventories is estimated
fakta dan situasi yang tersedia, termasuk based on the best available facts and
namun tidak terbatas kepada, kondisi fisik circumstances, including but not limited to, the
persediaan yang dimiliki, harga jual pasar, owned inventories physical condition, their
estimasi biaya penyelesaian dan estimasi biaya market selling prices, estimated costs of
yang timbul untuk penjualan. Cadangan completion and estimated costs to be incurred
dievaluasi kembali dan disesuaikan jika for their sales. The allowance is re-evaluated
terdapat tambahan informasi yang and adjusted as additional information received
mempengaruhi jumlah yang diestimasi. affects the amount estimated.
Estimasi Umur Manfaat Aset tetap dan Properti Estimated Useful Lives of Fixed Assets and
Investasi Investment Properties
Grup melakukan penelahaan berkala atas The Group made periodic review of the useful
masa manfaat ekonomis properti investasi lives of investment properties and fixed assets
dan aset tetap berdasarkan faktor- based on factors such as technical conditions
faktor seperti kondisi teknis (estimasi daya (power estimation using, operating,
pakai, pengoperasi, pemeliharaan) dan maintenance) and development of technology
perkembangan teknologi di masa depan. Hasil in the future. The results of future operations
operasi di masa depan akan dipengaruhi will be materially influenced the change in
secara material atas perubahan estimasi ini estimate is caused by changes in the factors
yang diakibatkan oleh perubahan faktor yang mentioned above. Carrying amount of
telah disebutkan di atas. Nilai tercatat properti investment property and fixed assets are
investasi dan aset tetap disajikan di Catatan 12 stated in Notes 12 and 11.
dan 11.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
Jumlah nilai yang dapat dipulihkan kembali dari The recoverable amount of a cash-generating
sebuah aset atau kelompok aset penghasil asset or group of assets is measured at the
kas diukur berdasarkan nilai yang lebih tinggi higher of its fair value less costs of disposal or
antara nilai wajar dikurangi biaya untuk menjual value in use. The determination of fair value
atau nilai pakai. Penentuan nilai wajar less costs of disposal or value in use requires
dikurangi biaya untuk menjual atau nilai pakai management to make estimates and
mewajibkan manajemen untuk membuat estimasi assumptions regarding expected production
dan asumsi atas tingkat produksi yang levels, sales volumes, raw material prices
diharapkan, volume penjualan, harga bahan baku (considering current and historical prices, price
(mempertimbangkan harga saat ini dan harga trends and related factors), operating costs,
masa lalu, tren harga, dan faktor-faktor terkait), discount rate and future capital expenditure.
biaya operasi, tingkat diskonto dan belanja modal These estimates and assumptions are subject
di masa depan. Estimasi dan asumsi ini terpapar to risk and uncertainty, and hence there is a
risiko dan ketidakpastian, sehingga terdapat possibility that changes in circumstances will
kemungkinan perubahan situasi yang dapat alter these projections, which may have an
mengubah proyeksi ini, sehingga dapat impact on the recoverable amount of the
mempengaruhi nilai aset yang dapat dipulihkan assets. In such circumstances, some or all of
kembali. Dalam keadaan seperti itu, sebagian the carrying values of the assets may be
atau seluruh nilai tercatat aset mungkin akan further impaired or the impairment charges
mengalami penurunan nilai lebih lanjut atau may be reduced with the impact being
terjadi pengurangan rugi penurunan nilai yang recorded in profit or loss.
dampaknya akan dicatat dalam laba rugi.
Imbalan Pascakerja Post-Employee Benefits
Nilai kini liabilitas imbalan pascakerja yang The present value of post-employment benefits
masih harus dibayar tergantung pada beberapa liability accrued depends on several factors
faktor yang ditentukan dengan dasar actuarial that are determined by actuarial basis based
berdasarkan beberapa asumsi. Asumsi yang on several assumptions. Assumptions used to
digunakan untuk menentukan biaya determine the cost (income) includes discount
(penghasilan) mencakup tingkat diskonto. rate. Changes in these assumptions will affect
Perubahan asumsi ini akan mempengaruhi the carrying amount of post-employment
jumlah tercatat imbalan pascakerja. benefits.
Grup menentukan tingkat diskonto yang The Group determines the appropriate
sesuai pada akhir pelaporan, dengan discount rate at the final reporting, by
mempertimbangkan tingkat suku bunga obligasi considering the discount rate of government’s
pemerintah yang didenominasi dalam mata bond which denominated in benefit’s currency
uang imbalan yang akan dibayar dan memiliki that will be paid and have a similar terms with
jangka waktu yang serupa dengan jangka waktu the terms of the related liabilities (Note 26).
liabilitas yang terkait (Catatan 26).
Realisasi Aset Pajak Tangguhan Realization of Deferred Tax Assets
Aset pajak tangguhan diakui atas seluruh rugi Deferred tax assets are recognized for all
fiskal yang belum digunakan sepanjang besar unused tax losses to the extent that it is
kemungkinannya bahwa penghasilan kena probable that taxable income will be available
pajak akan tersedia sehingga rugi fiskal from which the tax losses can be used. The
tersebut dapat digunakan. Estimasi oleh estimate by management required to
manajemen yang disyaratkan untuk determine the amount of deferred tax assets
menentukan jumlah aset pajak tangguhan yang that can be recognized, based on the timing of
dapat diakui, berdasarkan saat penggunaan use and the level of taxable income and future
dan tingkat penghasilan kena pajak dan tax planning strategies.
strategi perencanaan pajak masa depan.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Estimasi Nilai Wajar Fair Value Estimation
Ketika nilai wajar aset keuangan dan liabilitas When the fair values of financial assets and
keuangan dicatat dalam laporan posisi financial liabilities recorded in the consolidated
keuangan konsolidasian tidak dapat diukur statement of financial position cannot be
berdasarkan harga dikutip dalam pasar aktif, measured based on quoted prices in active
nilai wajar ditentukan menggunakan teknik markets, their fair value is measured using
penilaian yang mencakup model Diskonto Arus valuation techniques including Discounted
Kas (“DAK”). Input untuk model ini diambil dari Cash Flow (“DCF”) models. The inputs to
pasar yang dapat diobservasi dimana these models are taken from observable
memungkinkan, tetapi tidak mudah dilakukan, markets where possible, but where this is not
membutuhkan tingkat pertimbangan dalam feasible, a degree of judgement is required in
menentukan nilai wajar tersebut. Pertimbangan establishing fair values. Judgements include
mencakup pertimbangan atas input seperti considerations of inputs such as liquidity risk,
risiko likuiditas, risiko kredit dan volatilitas. credit risk and volatility. Changes in
Perubahan asumsi mengenai faktor-faktor assumptions about these factors could affect
tersebut dapat mempengaruhi nilai wajar the reported fair value of financial instruments.
instrumen keuangan yang dilaporkan.
b. Pertimbangan Penting dalam Penentuan b. Critical Judgments in Applying the
Kebijakan Akuntansi Accounting Policies
Pertimbangan berikut ini dibuat oleh The following judgments are made by
manajemen dalam rangka penerapan kebijakan management in the process of applying the
akuntansi Grup yang memiliki pengaruh Group’s accounting policies that have the
signifikan atas jumlah yang diakui dalam significant effects on the amounts recognized in
laporan keuangan. the financial statements.
Klasifikasi Aset dan Liabilitas Keuangan Classification of Financial Assets and Liabilities
Grup menetapkan klasifikasi atas aset dan The Group determines the classifications of
liabilitas tertentu sebagai aset keuangan dan certain assets and liabilities as financial assets
liabilitas keuangan dengan and financial liabilities by judging if they meet
mempertimbangkan bila definisi yang the definition set forth in PSAK 71. Accordingly,
ditetapkan PSAK 71 dipenuhi. Dengan the financial assets and financial liabilities are
demikian, aset keuangan dan liabilitas accounted for in accordance with the
keuangan diakui sesuai dengan kebijakan Company’s accounting policies disclosed in
akuntansi Perusahaan seperti yang Note 2.f.
diungkapkan pada Catatan 2.f.
Penentuan Mata Uang Fungsional Determination of Functional Currency
Grup menetapkan mata uang fungsional yang The Group determines the functional currency
digunakan dalam penyusunan laporan used in preparing financial reports by
keuangan dengan mempertimbangkan considering the Group's main economic
lingkungan ekonomi utama Grup yang paling environment which most influences the sales
mempengaruhi adalah harga penjualan barang price of goods and the cost of raw materials.
dan biaya bahan baku. Dengan demikian, Accordingly, the Group's functional currency
mata uang fungsional Grup yang digunakan used is in accordance with the Group's
sesuai dengan kebijakan akuntansi Grup accounting policy as disclosed in Notes 2.g.
seperti yang diungkapkan pada Catatan 2.g.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
4. Kas dan Setara Kas 4. Cash and Cash Equivalents
2023 2022
USD USD
Kas Cash on Hand
Rupiah 145 184 Rupiah
Bank Cash in Banks
Pihak Ketiga Third Parties
Rupiah Rupiah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 6,564 10,059 Jawa Barat dan Banten Tbk
PT Bank Central Asia Tbk 3,960 4,154 PT Bank Central Asia Tbk
Lain-lain (dibawah USD1,000) 1,808 2,830 Others (below USD1,000)
Dolar AS US Dollar
PT Bank ICBC Indonesia 1,041 -- PT Bank ICBC Indonesia
Lain-lain (dibawah USD1,000) 130 286 Others (below USD1,000)
Euro Euro
Lain-lain (dibawah USD1,000) -- 11 Others (below USD1,000)
Subtotal 13,503 17,340 Subtotal
Entitas Berelasi dengan Pemerintah Government-Related Entities
Rupiah Rupiah
PT Bank Mandiri (Persero) Tbk 58,196 27,181 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk 11,842 10,810 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 2,645 1,779 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Syariah Indonesia Tbk 2,636 2,892 PT Bank Syariah Indonesia Tbk
Lain-lain (dibawah USD1,000) 336 885 Others (below USD1,000)
Dolar AS US Dollar
PT Bank Mandiri (Persero) Tbk 2,436 7,265 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk 1,617 3,164 PT Bank Negara Indonesia (Persero) Tbk
Lain-lain (dibawah USD1,000) 26 85 Others (below USD1,000)
Euro Euro
PT Bank Mandiri (Persero) Tbk 98 1,265 PT Bank Mandiri (Persero) Tbk
Lain-lain (dibawah USD1,000) 214 5 Others (below USD1,000)
Subtotal 80,046 55,331 Subtotal
Total Bank 93,549 72,671 Total Cash in Banks
Deposito Berjangka Time Deposits
Pihak Ketiga Third Parties
Rupiah Rupiah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 2,833 645 Jawa Barat dan Banten Tbk
Lain-lain (dibawah USD1,000) 72 881 Others (below USD1,000)
Dolar AS US Dollar
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia Tbk 1,622 -- Indonesia Tbk
Subtotal 4,527 1,526 Subtotal
Entitas Berelasi dengan Pemerintah Government-Related Entities
Rupiah Rupiah
PT Bank Rakyat Indonesia (Persero) Tbk 3,414 601 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk 1,069 1,200 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Mandiri (Persero) Tbk -- 626 PT Bank Mandiri (Persero) Tbk
PT Bank Syariah Indonesia Tbk -- 2,058 PT Bank Syariah Indonesia Tbk
Subtotal 4,483 4,485 Subtotal
Total Deposito Berjangka 9,010 6,011 Total Time Deposits
Total 102,704 78,866 Total
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
USD USD
Tingkat Suku Bunga Interest Rate
Rupiah Rupiah
Deposito Berjangka 2.10% - 6.00% 1.50% - 5.50% Time Deposit
Dolar AS US Dollar
Deposito Berjangka 5.00% -- Time Deposit
5. Kas dan Deposito Berjangka yang Dibatasi 5. Restricted Cash and Time Deposits
Penggunaannya
2023 2022
USD USD
Bank Cash in Banks
Pihak Ketiga Third Parties
Rupiah Rupiah
PT Bank Permata Tbk 6,936 9,024 PT Bank Permata Tbk
PT Bank OCBC NISP Tbk -- 2,245 PT Bank OCBC NISP Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk -- 1,121 Jawa Barat dan Banten Tbk
Lain-lain (dibawah USD1,000) 617 38 Others (below USD1,000)
Subtotal 7,553 12,428 Subtotal
Entitas Berelasi dengan Pemerintah Government-Related Entities
Rupiah Rupiah
PT Bank Mandiri (Persero) Tbk 7,994 7,239 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk 5,456 36,719 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 174 26,138 PT Bank Rakyat Indonesia (Persero) Tbk
Lain-lain (dibawah USD1,000) 273 875 Others (below USD1,000)
Dolar AS US Dollar
PT Bank Mandiri (Persero) Tbk 3,597 1 PT Bank Mandiri (Persero) Tbk
Lain-lain (dibawah USD1,000) 1,272 -- Others (below USD1,000)
Euro Euro
PT Bank Mandiri (Persero) Tbk 15,156 -- PT Bank Mandiri (Persero) Tbk
Subtotal 33,922 70,972 Subtotal
Total Bank 41,475 83,400 Total Cash in Banks
Deposito Berjangka Time Deposits
Pihak Ketiga Third Parties
Rupiah Rupiah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 1,943 321 Jawa Barat dan Banten Tbk
PT Bank OCBC NISP Tbk 1,222 1,137 PT Bank OCBC NISP Tbk
Lain-lain (dibawah USD1,000) 390 124 Others (below USD1,000)
Subtotal 3,555 1,582 Subtotal
Entitas Berelasi dengan Pemerintah Government-Related Entities
Rupiah Rupiah
Lain-lain (dibawah USD1,000) -- 289 Others (below USD1,000)
Total Deposito Berjangka 3,555 1,871 Total Time Deposits
Total 45,030 85,271 Total
Dikurangi: Bagian Lancar (37,573) (79,152) Less: Current Portion
Bagian Tidak Lancar 7,457 6,119 Non-Current Portion
Tingkat Suku Bunga Interest Rate
Rupiah Rupiah
Deposito Berjangka 2.10 % - 6.00% 1.50% - 6.00% Time Deposit
PT KRAKATAU STEEL
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Juni 2024 53 2023 Annual Report & Sustainability
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Kas yang dibatasi penggunaannya terutama Restricted cash mainly represent escrow
merupakan rekening escrow yang digunakan accounts that will be used for L/C payments
untuk pembayaran L/C dan jaminan atas and guarantee for short-term loans, long-term
pinjaman jangka pendek, pinjaman jangka loans and mandatory convertible bond (Notes
panjang dan obligasi wajib konversi (Catatan 17, 24, dan 27).
17, 24, dan 27).
6. Piutang Usaha 6. Trade Receivables
a. Berdasarkan Pelanggan a. By Customers
2023 2022
USD USD
Pihak Ketiga 188,633 191,761 Third Parties
Cadangan Kerugian Penurunan Nilai (25,553) (23,307) Allowance for Impairment Losses
Pihak Ketiga, Bersih 163,080 168,454 Third Parties, Net
Pihak Berelasi 27,911 18,350 Related Parties
Entitas Berelasi dengan Pemerintah 34,402 39,098 Government-Related Entities
Sub Total 62,313 57,448 Sub Total
Cadangan Kerugian Penurunan Nilai (20,491) (15,961) Allowance for Impairment Losses
Pihak Berelasi, Bersih 41,822 41,487 Related Parties, Net
Total, Bersih 204,902 209,941 Total, Net
b. Berdasarkan Umur b. By Aging
2023 2022
USD USD
Lancar 98,309 135,913 Current
Telah Jatuh Tempo: Overdue by:
1 - 30 hari 47,868 48,934 1 - 30 days
31 - 60 hari 15,484 13,118 31 - 60 days
61 - 90 hari 3,778 5,439 61 - 90 days
91 - 360 hari 50,608 21,136 91 - 360 days
361 - 720 hari 7,412 12,228 361 - 720 days
Lebih dari 720 hari 27,487 12,441 More than 720 days
Sub Total 250,946 249,209 Sub Total
Cadangan Kerugian Penurunan Nilai (46,044) (39,268) Allowance for Impairment Losses
Total 204,902 209,941 Total
c. Berdasarkan Mata Uang c. By Currencies
2023 2022
USD USD
Rupiah Rupiah
(Rp3.444.842 Juta pada tahun 2023 dan (Rp3,444,842 Million in 2023 and
Rp3.503.384 Juta pada tahun 2022) 223,126 224,691 Rp3,503,384 Million in 2022)
Dolar AS 27,820 24,518 US Dollars
Total 250,946 249,209 Total
Laporan Tahunan & Laporan
Final Draft/02 Keberlanjutan 2023
Juni 2024 54 PT KRAKATAU STEEL (PERSERO)
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
d. Mutasi Cadangan Kerugian Penurunan d. Changes in the Allowance for Impairment
Nilai Losses
2023 2022
USD USD
Saldo Awal 39,268 40,933 Beginning Balance
Penambahan 9,116 10,843 Additions
Penghapusan Cadangan
Penyisihan Piutang (34) (965) Allowance Written-Off
Reklasifikasi ke “Aset Tidak Lancar Reclassification to “Non-Current
yang Dikuasai untuk Dijual” -- (1,177) Assets Held for Sale”
Divestasi (208) -- Divestment
Pembalikan Provisi (2,872) (2,859) Reversal of Provision
Perubahan Selisih Kurs 774 (7,507) Foreign Exchange Difference
Saldo Akhir 46,044 39,268 Ending Balance
Manajemen berpendapat bahwa cadangan Management believes that the above
kerugian penurunan nilai piutang diatas cukup allowances for impairment losses are adequate
untuk menutupi kerugian yang mungkin timbul to cover any possible losses that may arise
dari tidak tertagihnya piutang usaha from uncollectible trade receivables in the
dikemudian hari. future.
Piutang usaha digunakan sebagai jaminan atas Trade receivables have been pledged as
fasilitas kredit yang diperoleh dari pinjaman collateral to the loan facilities obtained from
bank (Catatan 17 dan 24) dan obligasi wajib bank (Notes 17 and 24) and mandatory
konversi (Catatan 27). convertible bond (Note 27).
7. Piutang Lain-Lain 7. Other Receivables
2023 2022
USD USD
Pihak Ketiga 14,438 42,946 Third Parties
Cadangan Kerugian Penurunan Nilai (4,578) (3,989) Allowance for Impairment Losses
Pihak Ketiga, Bersih 9,860 38,957 Third Parties, Net
Pihak Berelasi 4,526 125,076 Related Parties
Entitas Berelasi dengan Pemerintah 7,140 153 Government-Related Entities
Subtotal 11,666 125,229 Subtotal
Cadangan Kerugian Penurunan Nilai -- (357) Allowance for Impairment Losses
Pihak Berelasi, Bersih 11,666 124,872 Related Parties, Net
Total, Bersih 21,526 163,829 Total, Net
Perubahan cadangan kerugian penurunan nilai The changes in the allowance for impairment
adalah sebagai berikut: losses were as follows:
2023 2022
USD USD
Saldo Awal 4,346 4,053 Beginning Balance
Penambahan 411 1,344 Additions
Penghapusan Cadangan (5) -- Allowance Written-Off
Pembalikan Provisi -- (473) Reversal of Provision
Divestasi (25) -- Divestment
Reklasifikasi 7,317 (395) Reclassification
Pemulihan (7,584) -- Recovery
Perubahan Selisih Kurs 119 (183) Foreign Exchange Difference
Saldo Akhir 4,578 4,346 Ending Balance
PT KRAKATAU STEEL
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
USD USD
Rupiah Rupiah
(Rp144.760 Juta pada Tahun 2023 dan (Rp144,760 Million in 2023 and
Rp712.513 Juta pada Tahun 2022) 9,254 45,697 Rp712,513 Million in 2022)
Dolar AS 16,742 122,478 US Dollars
Euro 108 -- Euro
Total 26,104 168,175 Total
Piutang lain-lain digunakan sebagai jaminan Other receivables have been pledged as
atas fasilitas pinjaman yang diperoleh dari collateral to the loan facilities obtained from
kreditur (Catatan 17 dan 24) dan obligasi wajib creditors (Notes 17 and 24) and mandatory
konversi (Catatan 27). convertible bonds (Note 27).
Manajemen berpendapat bahwa cadangan Management believes that the expected credit
atas kerugian kredit ekspektasian yang loss reserve for the value of other receivables
diharapkan atas nilai piutang lain-lain adalah is sufficient to cover possible losses due to
cukup untuk menutupi kemungkinan kerugian uncollectible other receivables.
atas tidak tertagihnya piutang lain-lain.
8. Persediaan 8. Inventories
2023 2022
USD USD
Produk Baja Steel Products
Bahan Baku 126,614 64,449 Raw Materials
Barang Jadi 82,839 87,479 Finished Goods
Barang dalam Perjalanan 18,042 66,225 Goods in Transit
Bahan Pembantu dan Suku Cadang 15,957 20,004 Supplies and Spare Parts
Lain-lain 113 19,720 Others
Subtotal 243,565 257,877 Subtotal
Produk Non-Baja Non-Steel Products
Lain-lain 25,458 41,688 Others
Subtotal 269,023 299,565 Subtotal
Cadangan Penurunan Allowances for Decline
Nilai Persediaan in Value Ofinventory and
dan Persediaan Usang (14,878) (22,989) Inventory Obsolescence
Total 254,145 276,576 Total
Perubahan cadangan penurunan nilai The changes in the allowances for the decline
persediaan dan persediaan usang adalah in the value of inventory and inventory
sebagai berikut: obsolescence were as follows:
2023 2022
USD USD
Saldo Awal 22,989 19,558 Beginning Balance
Penambahan (Catatan 33) 760 13,204 Additions (Note 33)
Pemulihan Penyisihan Atas Penjualan Recovery of Allowance from Sales of
Persediaan Usang (2,493) (6,168) Obsolete Inventories
Pemulihan Penyisihan (Catatan 33) (6,378) (751) Recovery of Allowance (Note 33)
Penyesuaian Translasi -- (5) Translation Adjustment
Reklasifikasi Ke “Aset Tidak Lancar Reclassification to “Non-Current
yang Dikuasai Untuk Dijual” -- (2,849) Assets Held for Sale”
Saldo Akhir 14,878 22,989 Ending Balance
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Persediaan digunakan sebagai jaminan atas Inventories are pledged as collateral to the
fasilitas pinjaman yang diperoleh dari kreditur loan facilities obtained from creditors (Notes 17
(Catatan 17 dan 24) dan atas obligasi wajib and 24) and to mandatory convertible bonds
konversi (Catatan 27). (Note 27).
Berdasarkan hasil penelaahan atas nilai Based on the review of the net realisable value
realisasi bersih persediaan dan keadaan fisik of inventories and the physical condition of
persediaan pada akhir tahun, manajemen Grup inventories at the end of the year,
berpendapat bahwa cadangan atas penurunan management of the Group is of the opinion that
nilai persediaan dan persediaan usang adalah the allowances for a decline in the value of
cukup untuk menutupi kerugian yang timbul inventory and inventory obsolescence are
dari kondisi-kondisi tersebut. adequate to cover losses arising from such
conditions.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
persediaan Grup, kecuali steel scrap, steel Group’s inventories, except for steel scrap,
billets, dan steel slabs, diasuransikan terhadap steel billets and steel slabs, are covered by
risiko kebakaran dan risiko lainnya berdasarkan insurance against fire risk and other risks
suatu paket polis tertentu bersama-sama according to certain policy packages along with
dengan aset tetap Grup (Catatan 11). the Group’s fixed assets (Note 11).
Manajemen Grup berpendapat bahwa nilai Management of the Group is of the opinion that
pertanggungan cukup untuk menutupi the sums insured are adequate to cover
kemungkinan kerugian yang timbul dari risiko- possible losses that may arise from such risks.
risiko tersebut.
9. Uang Muka dan Biaya Dibayar Dimuka 9. Advances and Prepaid Expenses
2023 2022
USD USD
Uang Muka 27,584 41,092 Advance Payments
Biaya Dibayar Dimuka 1,109 1,319 Prepaid Expenses
Total 28,693 42,411 Total
Uang muka terutama terdiri dari pembayaran Advance payments mainly represent advance
uang muka kepada pemasok atas pembelian payment to suppliers for the purchase of raw
bahan baku. materials.
10. Investasi pada Entitas Asosiasi dan 10. Investment in Associates and Joint Venture
Ventura Bersama
2023
Penghasilan/ Aset Tidak Lancar
(Kerugian) yang Dikuasai
Persentase Penambahan/ Penyesuaian Bagian Komprehensif untuk Dijual/
Kepemilikan/ Saldo Awal/ (Pengurangan) Translasi/ Laba/(Rugi) Lain/Other Dividen Kas/ Non-Current
Percentage Beginning Additions/ Translation Share in Comprehensive Cash Assets Held Saldo Akhir/
Of Ownership Balance (Deductions) Adjustment Profit/(Loss) Income/(Loss) Dividends For Sale Ending Balance
% USD USD USD USD USD USD USD USD
Metode Ekuitas/Equity Method
Ventura Bersama/Joint Ventures
PT Krakatau Semen Indonesia 50.00% 3,304 -- -- (2) -- -- -- 3,302
Eliminasi/Elimination (2,320) -- -- -- -- -- -- (2,320)
984 -- -- (2) -- -- -- 982
PT Krakatau Argo Logistic 51.00% 2,892 -- -- 110 3 -- -- 3,005
Lain-lain/Others 50.00% 533 -- -- 44 -- -- -- 577
Subtotal/Subtotal 4,409 -- -- 152 3 -- -- 4,564
Entitas Asosiasi/Associates
PT Krakatau Posco 50.00% 413,262 -- -- 25,259 (97) -- -- 438,424
Eliminasi/Elimination (101,713) -- -- -- -- -- -- (101,713)
311,549 -- -- 25,259 (97) -- -- 336,711
PT KRAKATAU STEEL
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Juni 2024 57 2023 Annual Report & Sustainability
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023
Penghasilan/ Aset Tidak Lancar
(Kerugian) yang Dikuasai
Persentase Penambahan/ Penyesuaian Bagian Komprehensif untuk Dijual/
Kepemilikan/ Saldo Awal/ (Pengurangan) Translasi/ Laba/(Rugi) Lain/Other Dividen Kas/ Non-Current
Percentage Beginning Additions/ Translation Share in Comprehensive Cash Assets Held Saldo Akhir/
Of Ownership Balance (Deductions) Adjustment Profit/(Loss) Income/(Loss) Dividends For Sale Ending Balance
% USD USD USD USD USD USD USD USD
PT Krakatau Daya Listrik 30.00% -- 63,289 107 1,249 5,180 (2,129) -- 67,696
PT Krakatau Tirta Industri 50.99% -- 73,465 (970) 5,626 1,154 (4,896) -- 74,379
PT Kerismas Witikco Makmur 29.31% 4,787 -- -- -- -- -- -- 4,787
PT Pelat Timah Nusantara Tbk 20.10% 11,821 -- -- (737) (95) -- -- 10,989
PT Krakatau Posco Futurem d/h
PT Krakatau Posco Chemtech Calcination 20.00% 6,238 (6,174) 380 -- -- (444) -- --
PT Krakatau Osaka Steel 14.00% 3,675 -- -- -- -- -- -- 3,675
Eliminasi/Elimination (3,675) -- -- -- -- -- -- (3,675)
PT Krakatau Nippon Steel Synergy 20.00% 20,934 -- -- 9,438 (484) -- -- 29,888
Eliminasi/Elimination (3,528) -- -- -- -- -- -- (3,528)
17,406 -- -- 9,438 (484) -- -- 26,360
PT Krakatau Pos-Chem Dong-suh Chemical 30.00% 6,004 (6,480) 322 300 -- (146) -- --
PT Pembangunan Perumahan Krakatau Tirta 25.00% 3,677 (3,762) 85 -- -- -- -- --
PT Krakatau Medika 19.72% 2,765 (2,829) 64 -- -- -- -- --
Krakatau Samator 10.81% 591 -- -- -- -- -- -- 591
Lain-lain/Others 20.00 - 33.00% 2,395 -- -- 123 206 -- -- 2,724
Subtotal/Subtotal 367,233 117,509 (12) 41,258 5,864 (7,615) -- 524,237
Jumlah Metode Ekuitas/
Total Equity Method 371,642 117,509 (12) 41,410 5,867 (7,615) -- 528,801
Cadangan Penurunan Nilai
Penyertaan/Allowance For
Decline In Value Of Investments (6,361) -- -- -- -- -- -- (6,361)
Total 365,281 117,509 (12) 41,410 5,867 (7,615) -- 522,440
2022
Penghasilan/ Aset Tidak Lancar
(Kerugian) yang Dikuasai
Persentase Penambahan/ Penyesuaian Bagian Komprehensif untuk Dijual/
Kepemilikan/ Saldo Awal/ (Pengurangan) Translasi/ Laba/(Rugi) Lain/Other Dividen Kas/ Non-Current
Percentage Beginning Additions/ Translation Share in Comprehensive Cash Assets Held Saldo Akhir/
of Ownership Balance (Deductions) Adjustment Profit/(Loss) Income/(Loss) Dividends for Sale Ending Balance
% USD USD USD USD USD USD USD USD
Metode Ekuitas/Equity Method
Ventura Bersama/Joint Ventures
PT Krakatau Semen Indonesia 50.00% 3,590 -- (303) 17 -- -- -- 3,304
Eliminasi/Elimination (2,320) -- -- -- -- -- -- (2,320)
1,270 -- (303) 17 -- -- -- 984
PT Krakatau Argo Logistic 51.00% 1,927 1,014 (217) 215 18 (65) -- 2,892
Lain-lain/Others 50.00% 945 -- (300) 14 -- (126) -- 533
Subtotal/Subtotal 4,142 1,014 (820) 246 18 (191) -- 4,409
Entitas Asosiasi/Associates
PT Krakatau Posco 50.00% 159,746 218,165 -- 35,313 38 -- -- 413,262
Eliminasi/Elimination (48,925) (53,443) -- 655 -- -- -- (101,713)
110,821 164,722 -- 35,968 38 -- -- 311,549
PT Kerismas Witikco Makmur 29.31% 6,739 -- (1,236) (207) 4 (513) -- 4,787
PT Pelat Timah Nusantara Tbk 20.10% 10,931 -- -- 1,197 42 (349) -- 11,821
PT Krakatau Posco Chemtech Calcination 20.00% 6,179 -- (513) 631 -- (59) -- 6,238
PT Krakatau Osaka Steel 14.00% 3,675 -- -- -- -- -- -- 3,675
Eliminasi/Elimination (3,675) -- -- -- -- -- -- (3,675)
PT Krakatau Nippon Steel Synergy 20.00% 10,513 -- -- 8,348 2,073 -- -- 20,934
Eliminasi/Elimination (3,528) -- -- -- -- -- -- (3,528)
6,985 -- -- 8,348 2,073 -- -- 17,406
PT Krakatau Pos-Chem Dong-suh Chemical 30.00% 5,718 -- (731) 1,377 -- (360) -- 6,004
PT Pembangunan Perumahan Krakatau Tirta 25.00% 3,038 1,005 (299) (67) -- -- -- 3,677
PT Krakatau Medika 19.72% 7,218 -- (321) 103 (1,048) (67) (3,120) 2,765
PT Krakatau Posco Energy 10.00% 12,450 -- 563 2,040 -- (1,097) (13,956) --
Krakatau Samator 10.81% 646 -- (55) -- -- -- -- 591
Lain-lain/Others 20.00 - 33.00% 3,327 -- (173) (702) -- (57) -- 2,395
Subtotal/Subtotal 174,052 165,727 (2,765) 48,688 1,109 (2,502) (17,076) 367,233
Jumlah Metode Ekuitas/
Total Equity Method 178,194 166,741 (3,585) 48,934 1,127 (2,693) (17,076) 371,642
Cadangan Penurunan Nilai
Penyertaan/Allowance For
Decline In Value Of Investments (5,771) (590) -- -- -- -- -- (6,361)
Total 172,423 166,151 (3,585) 48,934 1,127 (2,693) (17,076) 365,281
Tabel berikut menyajikan informasi keuangan The following table illustrates summarised
atas investasi Grup pada entitas asosiasi dan financial information of the Group’s
ventura bersama: investments in associates and joint ventures:
Laporan Tahunan & Laporan
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023
Aset Liabilitas Liabilitas
Aset Lancar/ Tidak Lancar/ Jangka Pendek/ Jangka Panjang/
Current Non-Current Current Non-Current Ekuitas/
Assets Assets Liabilities Liabilities Equity
USD USD USD USD USD
Ventura Bersama/Joint Ventures
PT Krakatau Semen Indonesia 1,089 20,601 4,027 14,017 3,646
PT Krakatau Argo Logistic 4,334 9,947 4,023 4,808 5,450
PT Krakatau Tirta Industri 20,298 117,544 7,593 15,845 114,404
Lain-lain/Others 59,487 120 58,367 22 1,218
Entitas Asosiasi/Associates
PT Krakatau Posco 629,021 2,412,343 1,022,414 1,109,143 909,807
PT Kerismas Witikco Makmur 23,327 12,276 11,974 14,389 9,240
PT Pelat Timah Nusantara Tbk 103,527 32,290 78,069 1,988 55,760
PT Krakatau Posco Futurem d/h
PT Krakatau Posco Chemtech Calcination 19,271 19,817 2,826 295 35,969
PT Krakatau Osaka Steel 128,730 134,231 173,690 101,718 (12,448)
PT Krakatau Nippon Steel Synergy 167,664 221,443 215,019 636 173,452
PT Krakatau Pos-Chem Dong-suh Chemical 17,717 15,077 7,027 3,658 22,109
PT Krakatau Daya Listrik 95,582 201,074 17,908 52,908 225,840
PT Pembangunan Perumahan Krakatau Tirta 7,110 51,772 876 37,092 20,914
Krakatau Samator 168 7,830 2,225 246 5,527
2022
Aset Liabilitas Liabilitas
Aset Lancar/ Tidak Lancar/ Jangka Pendek/ Jangka Panjang/
Current Non-current Current Non-current Ekuitas/
Assets Assets Liabilities Liabilities Equity
USD USD USD USD USD
Ventura Bersama/Joint Ventures
PT Krakatau Semen Indonesia 2,800 21,122 3,691 13,350 6,881
PT Krakatau Argo Logistic 5,502 3,215 2,328 845 5,544
Lain-lain/Others 59,618 1,918 60,219 -- 1,317
Entitas Asosiasi/Associates
PT Krakatau Posco 887,898 2,590,173 1,961,908 658,990 857,173
PT Kerismas Witikco Makmur 29,604 11,772 15,696 4,497 21,183
PT Pelat Timah Nusantara Tbk 171,785 26,585 136,554 1,596 60,220
PT Krakatau Posco Chemtech Calcination 12,845 23,698 2,490 390 33,663
PT Krakatau Osaka Steel 119,059 142,511 152,077 103,738 5,755
PT Krakatau Nippon Steel Synergy 208,234 235,750 314,451 851 128,682
PT Krakatau Pos-Chem Dong-suh Chemical 18,680 14,109 6,862 4,451 21,476
PT Pembangunan Perumahan Krakatau Tirta 4,737 47,925 2,032 35,922 14,708
PT Krakatau Medika 2,234 1,460 1,173 1,332 1,189
PT Krakatau Posco Energy 43,670 179,458 25,466 64,185 133,477
Krakatau Samator 166 7,753 279 244 7,396
Lain-lain/Others 45,734 12,114 14,048 35,105 8,695
PT KRAKATAU STEEL
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023
Penghasilan/ Jumlah
(Kerugian) Penghasilan/
Komprehensif (Kerugian)
Pendapatan Lain/ Komprehensif /
Bersih/ Other Total
Net Laba/(Rugi)/ Comprehensive Comprehensive
Revenue Profit/(Loss) Income/(Loss) Income/(Loss)
USD USD USD USD
Metode Ekuitas/Equity Method
Ventura Bersama/Join Ventures
PT Krakatau Semen Indonesia 5,019 (3,057) (13) (3,070)
PT Krakatau Argo Logistic 16,187 217 5 222
PT Krakatau Tirta Industri 35,049 12,925 (275) 12,650
Lain-lain/Others 76,100 663 78 741
Entitas Asosiasi/Associates
PT Krakatau Posco 2,396,836 50,519 (194) 50,325
PT Kerismas Witikco Makmur 53,826 (11) 100 89
PT Pelat Timah Nusantara Tbk 171,087 (3,667) (474) (4,141)
PT Krakatau Posco Chemtech Calcination 24,393 4,610 (3) 4,607
PT Krakatau Osaka Steel 140,645 (16,530) (1,756) (18,286)
PT Krakatau Nippon Steel Synergy 385,361 47,190 (2,421) 44,769
PT Krakatau Pos-Chem Dong-suh Chemical 48,629 1,351 (216) 1,135
PT Pembangunan Perumahan Krakatau Tirta 9,291 4,147 -- 4,147
PT Krakatau Medika 22,379 493 216 709
PT Krakatau Daya Listrik 85,371 7,001 19,121 26,122
Lain-lain/Others 16,926 123 15 138
2022
Penghasilan/ Jumlah
(Kerugian) Penghasilan/
Komprehensif (Kerugian)
Pendapatan Lain/ Komprehensif /
Bersih/ Other Total
Net Laba/(Rugi)/ Comprehensive Comprehensive
Revenue Profit/(Loss) Income/(Loss) Income/(Loss)
USD USD USD USD
Metode Ekuitas/Equity Method
Ventura Bersama/Join Ventures
PT Krakatau Semen Indonesia 11,403 111 -- 111
PT Krakatau Argo Logistic 6,238 250 4 254
Lain-lain/Others 181,286 27 -- 27
Entitas Asosiasi/Associates
PT Krakatau Posco 2,328,392 102,441 73 102,514
PT Kerismas Witikco Makmur 5,093 (176) -- (176)
PT Pelat Timah Nusantara Tbk 255,347 7,367 23 7,390
PT Krakatau Posco Chemtech Calcination 24,251 3,091 2 3,093
PT Krakatau Osaka Steel 119,037 (26,975) 5,562 (21,413)
PT Krakatau Nippon Steel Synergy 358,584 47,765 10,363 58,128
PT Krakatau Pos-Chem Dong-suh Chemical 45,311 3,573 (19) 3,554
PT Pembangunan Perumahan Krakatau Tirta 6,138 488 -- 488
PT Krakatau Medika 583 19 -- 19
PT Krakatau Posco Energy 26,797 13,892 3 13,895
Lain-lain/Others 74,159 (1,350) -- (1,350)
Entitas asosiasi dan ventura bersama tidak The associates and joint ventures had no
memiliki liabilitas kontinjensi atau komitmen contingent liabilities or capital expenditure
pengeluaran modal pada tanggal commitments as of December 31, 2023 and
31 Desember 2023 dan 2022. 2022.
Tidak ada pembatasan signifikan atas There is no significant restriction on the ability
kemampuan entitas asosiasi dan ventura of associates and joint ventures to transfer
bersama untuk mentransfer dana kepada funds to the Group.
Grup.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
PT Krakatau Tirta Industri (“KTI”) PT Krakatau Tirta Industri (“KTI”)
KTI didirikan berdasarkan Akta Notaris No. 4 KTI was established based on Notarial Deed
tanggal 28 Februari 1996 dari Tuti Setiahati K. No. 4 dated 28 February 1996 from Tuti
Soetoro, S.H., notaris di Jakarta. KTI bergerak Setiahati K. Soetoro, S.H., notary in Jakarta.
dibidang bidang jasa penampungan, KTI operates in the field of storage,
penjernihan, dan penyaluran air minum (KBLI purification and distribution of drinking water
36001) dan penampungan dan penyaluran air (KBLI 36001) and storage and distribution of
baku (KBLI 36002). raw water (KBLI 36002).
Berdasarkan Akta Jual dan Beli No. 89 tanggal Based on the Sale and Purchase Deed No.
27 Februari 2023, KSI mengalihkan 49% 89 dated February 27, 2023, KSI transferred
kepemilikannya atas KTI dengan jumlah 49% of its ownership of KTI with a total of
669.981.804 lembar saham, dengan nilai 669,981,804 shares, with a nominal value per
nominal per saham Rp1.000 (nilai penuh) share of IDR 1,000 (full value) to PT Chandra
kepada PT Chandra Asri Petrochemical, Tbk Asri Petrochemical, Tbk ("CAP"), which This
(“CAP”), yang mana kepemilikan ini telah ownership has been given completely to its
diberikan sepenuhnya kepada anak subsidiary, namely PT Chandra Daya
perusahannya yaitu PT Chandra Daya Investasi Investasi (“CDI”) based on the Sale and
(“CDI”) yang didasarkan pada Akta Jual dan Beli Purchase Deed No. 94 dated February 27,
No. 94 tanggal 27 Februari 2023. Transaksi ini 2023. This transaction had an impact on KSI's
berdampak pada pencatatan investasi KSI ke investment recording of KTI, which was
KTI yang sebelumnya dikonsolidasi menjadi previously consolidated into an associated
entitas asosiasi. entity.
PT Krakatau Posco (“KP”) PT Krakatau Posco (“KP”)
Pada tanggal 4 Agustus 2010, Perusahaan On August 4, 2010, the Company and
dan Pohang Iron and Steel Corporation, Korea Pohang Iron and Steel Corporation, Korea
(“Posco”) mendirikan KP dengan persentase (“Posco”) established KP with a percentage of
kepemilikan adalah 30% untuk Perusahaan ownership of 30% for the Company and 70%
dan 70% untuk Posco. KP akan membangun for Posco. KP will construct and operate an
dan mengoperasikan pabrik baja terpadu integrated steel mill (the “Project”) in Cilegon,
(“Proyek”) di Cilegon, Banten. Pembangunan Banten. The Project will be constructed in two
Proyek akan dilaksanakan dalam dua tahap phases with a production capacity of six
dengan kapasitas produksi enam juta metric million metric ton of steel per year and a total
ton baja per tahun dan jumlah investasi investment of USD7,000,000. The first phase
sebesar USD7.000.000. Pembangunan tahap with a production capacity of three million MT
pertama dengan kapasitas produksi tiga juta of steel per year was completed in 2013 and
MT baja per tahun telah selesai pada tahun the production commenced in 2014.
2013 dan mulai berproduksi pada tahun 2014.
Berdasarkan perjanjian ventura bersama Under the joint venture agreement with
dengan Posco, struktur kontribusi modal Posco, the capital contribution scheme of the
Perusahaan ke KP berupa kas, penyertaan Company to KP is cash, a contribution in the
modal dalam bentuk tanah dan pekerjaan form of land and site preparation work.
pematangan lahan.
Dalam perjanjian ini juga diatur bahwa pada This agreement also regulates that on the
satu tahun setelah final acceptance certificate date of the first anniversary of the final
dari Fasilitas Fase 1, Perusahaan mempunyai acceptance certificate of the Phase 1
komitmen untuk membeli 15% saham KP dari Facilities, the Company has the commitment
Posco dengan nilai dalam Dolar AS sebesar to purchase from Posco 15% of the total
nilai awal yang dibayar Posco saat penyertaan number of shares of KP at a price in US
saham ditambah dengan bunga yang diakui Dollars equal to the sum of the original
sejak tanggal tersebut. subscription price paid by Posco plus interest
accrued thereon.
PT KRAKATAU STEEL
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Perusahaan membangun fasilitas HSM 2 The Company built HSM 2 facilities with a
dengan kapasitas 1,5 juta ton/tahun untuk capacity of 1.5 million tonnes/annum to
meningkatkan penjualan dan pangsa pasar increase sales and market share of Hot
produk Hot Rolled Coil (“HRC”). Selanjutnya, Rolled Coil (“HRC”) products. Furthermore,
dengan tujuan memaksimalkan kepentingan with the purpose of maximising both the
Perusahaan dan Posco, Posco mengusulkan, Company and Posco interests, Posco
dan Perusahaan menyetujui, untuk proposed, and the Company agreed, that the
Perusahaan melakukan inbreng atas fasilitas Company should make in-kind contribution of
HSM 2 yang dimilikinya kepada KP pada its HSM 2 facilities to KP on an issuance date
tanggal penerbitan Sertifikat Penerimaan Akhir of Final Acceptance Certificate for the
untuk Proyek Engineering, Procurement, and Engineering, Procurement, and Construction
Construction (“EPC”) HSM 2 (“Proyek HSM 2”) (“EPC”) project of HSM 2 (“HSM 2 Project”)
dengan tujuan untuk meningkatkan kinerja with a view to improve KP’s financial
keuangan KP dengan semangat road map performance under the spirit of “Cilegon 10
“Cilegon 10 juta MT Steel Cluster” dan million MT Steel Cluster” road map and
meningkatkan daya saing KP serta enhance the competitiveness of KP as well as
meningkatkan kepemilikan saham Perusahaan increasing the Company’s ownership in KP to
menjadi mayoritas di KP yang tertuang pada be the majority shareholder as stipulated
Nota Kesepakatan tanggal 12 Mei 2016. within Memorandum of Agreement dated
May 12, 2016.
Sebagai tindak lanjut Nota Kesepakatan As a follow-up to the Memorandum of
tanggal 12 Mei 2016, maka Perusahaan Agreement signed on May 12, 2016, the
menandatangani Perjanjian Ekuitas dengan Company signed an equity agreement with
Posco dan KP pada tanggal 6 Agustus 2020 Posco and KP on August 6, 2020 (“Equity
(“Perjanjian Ekuitas”). Sesuai dengan Perjanjian Agreement”). In accordance with the Equity
Ekuitas tersebut, Perusahaan harus melakukan Agreement, the Company shall make the in-
inbreng atas aset dan liabilitas tertentu kepada kind contribution of certain assets and liabilities
KP efektif apabila masing-masing pihak to KP effective when each party has fulfilled
memenuhi persyaratan tertentu (“Syarat certain conditions precedent (“Conditions
Tangguh”). Aset tertentu tersebut terkait dengan Precedent”). Those certain assets were related
fasilitas HSM 2, termasuk tanah itu sendiri dan to HSM 2 facilities, including the land itself and
semua peralatan, fasilitas, infrastruktur atau all the equipment facilities, infrastructure or
lainnya yang dibangun di atas tanah HSM 2 otherwise that are constructed in/on the land of
yang sesuai dengan kontrak EPC Proyek HSM HSM 2 according to the EPC contract of the
2. Liabilitas tertentu terkait dengan fasilitas kredit HSM 2 Project. The liabilities related to
investasi dari Commerzbank Aktiengesellschaft investment credit facility from Commerzbank
(“Commerzbank”) dan Ausfuhrkredit- Aktiengesellschaft (“Commerzbank”) and
Gesellschaft mbH (“AKA”) dengan jumlah Ausfuhrkredit-Gesellschaft mbH (“AKA”) with a
maksimum sebesar USD260.050 untuk maximum amount of USD260,050 to finance
membiayai Proyek HSM 2. the HSM 2 Project.
Pada tanggal 31 Desember 2021, telah On December 31, 2021, the In-kind Transaction
dilakukan penandatanganan In-kind Transaction Procedure Agreement (“ITPA”) was signed by
Procedure Agreement (“ITPA”) yang memuat both parties. ITPA contains a transaction
tentang skema transaksi yang disepakati, syarat scheme that has been agreed, closing
tangguh transaksi, serta kesepakatan para pihak conditions of the transaction, and post-in-kind
setelah transaksi. Berdasarkan ITPA, skema contribution agreement. Based on ITPA, the
yang disepakati para pihak adalah struktur scheme that has been agreed by both parties is
kepemilikan KP menjadi 50% untuk Perusahaan shareholder ratio of KP shall be 50% for the
dan 50% untuk Posco setelah transaksi. Company and 50% for Posco after the
transaction.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal 19 Mei 2022, Perusahaan telah On May 19, 2022, the Company obtained
mendapatkan persetujuan dari para pemegang approval from the shareholders through the
saham melalui Rapat Umum Pemegang Extraordinary General Meeting of
Saham Luar Biasa (“RUPSLB”) untuk Shareholders (“EGMS”) for the additional
melakukan penambahan penyertaan modal investment of 20 % shares amounted to
20% saham senilai USD218.165 dalam bentuk USD218,165 through in-kind of HSM 2 assets
inbreng aset dan liabilitas HSM 2 kepada KP. and liabilities to KP.
Perusahaan dan Posco menandatangani The Company and Posco signed an amended
amandemen dan dinyatakan kembali perjanjian and restated joint venture agreement (“JVA
ventura bersama (“Amendemen JVA”) pada Amendment”) on November 28, 2022, under
tanggal 28 November 2022 dimana Perusahaan which the Company would contribute assets
akan melakukan penyerahan berupa aset dalam related to the HSM 2 factory facility to KP.
bentuk fasilitas pabrik HSM 2 kepada KP. Aset The assets related to the HSM 2 facilities,
terkait fasilitas HSM 2, termasuk tanah, which included the land itself and all the
peralatan fasilitas, infrastruktur atau lainnya yang equipment, facilities, infrastructure, or others
dibangun di atas tanah HSM 2. Selain itu, that were constructed on the land of HSM 2.
melalui Amendemen JVA tersebut, terdapat In addition, through the JVA Amendment,
perubahan komitmen yang berkaitan dengan there was change related to purchase of KP’s
pembelian saham KP. shares.
Sebagai bagian dari perjanjian tersebut, As part of the agreement, the Company
Perusahaan mendapatkan penambahan received an additional 20% of KP’s shares in
penyertaan modal sebesar 20% saham KP return for the assets contributed, a cash
sebagai imbalan atas penyerahan aset, payment of USD216,022 to settle the credit
pembayaran kas sebesar USD216.022 untuk facility related to HSM 2, and a further cash
melunasi fasilitas kredit investasi yang terkait payment of USD120,906 be settled in 2023.
proyek HSM 2, dan pembayaran kas sebesar
USD120.906 yang dilunasi di tahun 2023.
Hasil penerimaan pembayaran kas sebesar The proceeds from cash payments amounting
USD120.906 atas transaksi inbreng HSM 2 to USD120,906 for the HSM 2 inbreng
digunakan sebagai salah satu sumber dana transaction used as a source of funds to
untuk pelunasan pinjaman restrukturisasi repay the Tranche B restructuring loan which
Tranche B yang akan jatuh tempo pada will mature on December 31, 2023. In
31 Desember 2023. Pada bulan Oktober 2023, October 2023, all other receivables have
seluruh piutang lain-lain tersebut telah di been off-loaded. set with the Group's
off-set dengan utang usaha Grup kepada KP. business debt to KP. The Company has
Perusahaan telah memenuhi sebagian fulfilled part of its Tranche B obligations up to
kewajiban Tranche B sampai dengan December 31, 2023 amounting to
31 Desember 2023 sebesar USD39.979. USD39,979.
Nilai wajar penyertaan 20% saham KP sebesar The fair value of the 20% investment in KP
USD218.165 pada tanggal transaksi shares was USD218,165 at the transaction
berdasarkan penilaian terkini yang diterbitkan date based on the latest assessment
oleh Kantor Jasa Penilai Publik Ruky Safrudin published by the Ruky Safrudin and Partners
dan Rekan tertanggal 26 Juni 2023. Pengukuran Public Appraisal Services Office dated
nilai wajar menggunakan input- input yang June 26, 2023. The fair value measurement
signifikan yang tidak dapat diobservasi, yang uses significant unobservable inputs, which
merupakan hierarki nilai wajar Tingkat 3. are hierarchical Level 3 fair value.
Nilai wajar penyertaan 20% saham KP The fair value of the 20% investment in KP
dihitung menggunakan arus kas yang shares is calculated using discounted cash
didiskontokan menggunakan proyeksi arus flows using cash flow projections for a 5 years
kas untuk periode 5 tahun untuk pendekatan period for the income approach and the
pendapatan dan guideline publicly traded publicly traded method guideline for the
method untuk pendekatan pasar. market approach.
PT KRAKATAU STEEL
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Asumsi utama ditentukan berdasarkan Key assumptions are determined based on a
kombinasi pengalaman masa lalu dan sumber combination of past experience and external
eksternal. Asumsi utama yang digunakan sources. The main assumptions used to
untuk penilaian nilai wajar 20% saham KP assess the fair value of 20% of KP shares at
pada saat tanggal transaksi adalah sebagai the transaction date are as follows:
berikut:
Asumsi Utama/
Key Assumptions
Periode Arus Kas Sampai dengan 2027/ Cash Flows Period
Until 2027
Harga Jual Baja (USD/metric ton): Steel Sales Price (USD/metric ton)
Slab 562 - 595 Slab
Baja Plat 800 - 862 Plate Steel
HRC 723 - 766 HRC
Tingkat Diskonto Setelah Pajak 9.12% Discount Rate Post-Tax
Asumsi lain yang digunakan oleh manajemen KP Other assumptions used by KP management
adalah volume penjualan, beban pokok are projected sales volume, cost of revenue
pendapatan dan beban operasi serta belanja and operating expenses also capital
modal yang diproyeksikan berdasarkan rencana expenditures which based on KP’s formally
bisnis manajemen KP yang telah disetujui secara approved management business plans and
formal dengan mempertimbangkan kondisi saat consider the current conditions and future
ini dan ekspektasi masa depan. expectations.
Berikut adalah perhitungan keuntungan dari Following are the calculation of the gain on in-
transaksi inbreng HSM 2: kind HSM 2 transaction:
Nilai Transaksi/
Transaction value
Nilai Wajar 20% Saham KP 218,165 Fair Value 20% Shares Investment on KP
Piutang Lain-lain dari KP (Catatan 7) 120,906 Other Receivables from KP (Note 7)
Penerimaan Kas untuk Melunasi Cash Receipt to Settle the Credit Facility
Fasilitas Kredit Terkait Proyek HSM 2 216,022 Related to HSM 2 Project
Jumlah Aset yang Diterima dari KP 555,093 Total Assets Received from KP
Nilai Buku Aset Perusahaan: The Company’s Asset Book Value:
Fasilitas HSM 2 (448,208) HSM 2 Facilities
Keuntungan dari Transaksi Inbreng Gain on In-Kind HSM 2 Transaction
HSM 2 (Sebelum Eliminasi) 106,885 (Before Elimination)
Eliminasi Dampak Transaksi Elimination Impact from Transaction with
dengan Pihak Afiliasi (53,443) Related Party
Keuntungan dari Transaksi Inbreng Gain on In-Kind HSM 2 Transaction
HSM 2 (Setelah Eliminasi) 53,442 (After Elimination)
Keuntungan dari transaksi inbreng HSM 2 Gain on in-kind HSM 2 arising from the
berasal dari selisih nilai wajar aset HSM 2 difference between fair value of HSM 2 assets
dengan nilai tercatat. with net carrying amount.
PT Krakatau Chandra Energi (dahulu PT Krakatau Chandra Energi (formerly PT
PT Krakatau Daya Listrik) (“KCE”) Krakatau Daya Listrik) (“KCE”)
KCE didirikan berdasarkan Akta No. 3 dari KCE was established based on Deed no. 3 from
Notaris Tuti Setiahati K. Soetoro, S.H., tanggal Notary Tuti Setiahati K. Soetoro, S.H., dated
28 Februari 1996. KCE bergerak dibidang usaha February 28, 1996. KCE operates in the
industri listrik dan jasa ketenagalistrikan. electricity industry and electricity services
business.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Berdasarkan Akta No. 87 tanggal 27 Februari Based on Notarial Deed No. 87 dated
2023 dari Notaris Jose Dima Satria, S.H., M.Kn. February 27, 2023, of Notary Jose Dima Satria
di Kota Jakarta, KSI mengalihkan 70% S.H., M.Kn., in Jakarta, KSI transferred 70% of
kepemilikannya atas KCE sebesar its ownership of the Company amounting to
Rp904.734.797 kepada PT Chandra Asri Pacific Rp904,734,797 to PT Chandra Asri Pacific Tbk
Tbk (dahulu PT Chandra Asri Petrochemical (formerly PT Chandra Asri Petrochemical Tbk)
Tbk) (“CAP”), sehingga pesentase kepemilikan (“CAP”), so that the percentage of KSI share
KSI menjadi sebesar 30%. Transaksi ini ownership becomes 30%. This transaction had
berdampak pada pencatatan investasi KSI ke an impact on KSI's investment recording of
KCE yang sebelumnya dikonsolidasi menjadi KCE, which was previously consolidated into
entitas asosiasi. an associated entity.
PT Kerismas Witikco Makmur (“Kerismas”) PT Kerismas Witikco Makmur (“Kerismas”)
Kerismas didirikan pada tahun 1980 yang Kerismas was established in 1980 and is
bergerak di bidang industri baja lembaran lapis engaged in the zinc-coated steel sheet
seng. industry.
PT Pelat Timah Nusantara Tbk (“Latinusa”) PT Pelat Timah Nusantara Tbk (“Latinusa”)
Latinusa didirikan pada tahun 1982 dan bergerak Latinusa was established in 1982 and is engaged
di bidang industri pelat timah. Pada tanggal in the tinplate industry. On December 4, 2009,
4 Desember 2009, Latinusa memperoleh Latinusa obtained the effective statement from
pernyataan efektif dari Bapepam-LK untuk Bapepam-LK to conduct a public offering of its
melakukan penawaran umum saham kepada 504,670,000 new shares with a nominal value of
masyarakat sebanyak 504.670.000 saham baru Rp100 (full amount) per share at a price of
dengan nilai nominal Rp100 (nilai penuh) per Rp325 (full amount) per share. Latinusa’s shares
saham dengan harga Rp325 (nilai penuh) per were listed on the Indonesia Stock Exchange on
saham. Saham Latinusa telah dicatatkan di Bursa December 14, 2009.
Efek Indonesia pada tanggal 14 Desember 2009.
Dengan efektifnya penjualan tersebut maka Upon the completion of the transaction, the
kepemilikan Perusahaan di Latinusa turun Company’s ownership interest in Latinusa
menjadi 20%. decreased to 20%.
PT Krakatau Posco Futurem (“KPFM”) (dahulu PT Krakatau Posco Futurem (“KPFM”)
PT Krakatau Posco Chemtech Calcination) (formerly PT Krakatau Posco Chemtech
(“KPCC”) Calcination) (“KPCC”)
Pada tanggal 10 November 2011, KSI dan On November 10, 2011, KSI and Posco
Posco Chemtech (“PC”) mendirikan KPCC Chemtech (“PC”) established KPCC with an
dengan persentase kepemilikan adalah 20% ownership percentage of 20% for KSI and 80%
untuk KSI dan 80% untuk PC. for PC.
KPCC akan membangun dan mengoperasikan KPCC will build and operate a lime factory
pabrik kapur (“Proyek”) yang berlokasi di (“Project”) located in the Krakatau Steel
Kawasan Industri Krakatau Steel, Cilegon. Industrial Area, Cilegon. Project construction
Pembangunan Proyek akan dilaksanakan will be carried out in two stages with a
dalam dua tahap dengan kapasitas produksi production capacity of 620,500 MT per year. In
620.500 MT per tahun. Pada pembangunan the first phase of construction, the Project's
tahap pertama, kapasitas produksi Proyek production capacity was 328,500 MT. In
sebesar 328.500 MT. Pada bulan Januari 2014, January 2014, KPCC began commercial
KPCC telah beroperasi komersial. operations.
Pada tanggal 8 Maret 2022, sesuai dengan On March 8, 2022, in accordance with the
Akta No. 73 dari Notaris Jose Dima Satria, Notarial Deed No. 73 of Notary Jose Dima
S.H., M.Kn., KSI mengadakan perjanjian jual Satria, S.H., M.Kn., KSI entered into a sales
beli saham dengan KGT untuk menjual seluruh purchase agreement with KGT to sell all
kepemilikan saham KPCC sebesar 20% shares in KPCC with ownership of 20% to
kepada KGT. KGT.
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal 27 Juni 2023, KPCC berubah nama On June 27, 2023, KPCC changed its name to
menjadi KPFM ("Krakatau Posco Futurem"). KPFM ("Krakatau Posco Futurem"). On
Pada tanggal 30 Juni 2023, KSI melakukan June 30, 2023, KSI repurchased share
pembelian kembali kepemilikan saham di KPFM ownership in KPFM from KGT for Rp99,006
dari KGT senilai Rp99.006 juta atau 20% sesuai million or 20% in accordance with share sale
dengan akta jual beli saham No. 163 dari Notaris and purchase deed No. 163 from Notary Jose
Jose Dima Satria, S.H., M.Kn. Dima Satria, S.H., M.Kn.
PT Krakatau Osaka Steel (“KOS”) PT Krakatau Osaka Steel (“KOS”)
Pada tanggal 27 Desember 2012, Perusahaan On December 27, 2012, the Company and
dan Osaka Steel Corporation (“OSC”) Osaka Steel Corporation (“OSC”) established
mendirikan KOS di Cilegon, Indonesia, dengan KOS in Cilegon, Indonesia with a percentage
persentase kepemilikan adalah 49% untuk of ownership of 49% for the Company and
Perusahaan dan 51% untuk OSC. KOS 51% for OSC. KOS produces small section
memproduksi baja profil kecil dan baja tulangan and reinforcing bar steel products with a
dengan kapasitas produksi sebesar 500.000 production capacity of 500,000 tons/year.
ton/tahun. Berdasarkan Keputusan Pemegang Based on the Shareholders Resolution dated
Saham tanggal 21 Oktober 2014, persentase October 21, 2014, the Company’s ownership
kepemilikan Perusahaan di KOS menjadi 20% interest in KOS became 20% and 80% for
dan 80% untuk OSC. OSC.
Pada tanggal 26 November 2015, KOS On November 26, 2015, KOS entered into a
menandatangani Perjanjian Pinjaman jangka long-term Loan Agreement with three
panjang dengan tiga bank Jepang yang Japanese banks led by Sumitomo Mitsui
dipimpin oleh Sumitomo Mitsui Banking Banking Corporation for a total amount of
Corporation dengan nilai total sebesar USD115,000 which was used for the
USD115.000 yang digunakan untuk implementation of the KOS establishment
implementasi proyek pendirian KOS, terhadap project, the long-term loans are guaranteed by
pinjaman jangka panjang tersebut dijamin oleh the Shareholders in accordance with the
Pemegang Saham sesuai porsi kepemilikan portion of KOS ownership. For this guarantee,
KOS. Atas penjaminan tersebut, Perusahaan the Company obtained a Guarantee Facility
memperoleh Fasilitas Penjaminan dari from Indonesia Eximbank in the form of a
Indonesia Eximbank dalam bentuk Letter of Letter of Guarantee with a guarantee facility
Guarantee dengan jumlah limit fasilitas limit of USD23,000, a guarantee facility period
penjaminan sebesar USD23.000, jangka waktu of eight years from the signing of the Letter of
fasilitas penjaminan delapan tahun sejak Guarantee, and fee of 1.2% per year.
ditandatanganinya Letter of Guarantee, serta
imbal jasa 1,2% per tahun.
Pada bulan Januari 2017, KOS telah In January 2017, KOS started its commercial
beroperasi komersial. operations.
Pada tanggal 25 September 2020, Perusahaan On September 25, 2020, the Company and
dan OSC menandatangani nota kesepahaman OSC entered into a memorandum of
mengenai dukungan keuangan yang akan understanding concerning financial support to
diberikan kepada KOS. Dengan nota be provided to KOS. By this memorandum of
kesepahaman ini, OSC menyetujui untuk understanding, OSC agreed to provide
memberikan dukungan finansial kepada KOS financial support to KOS through three
melalui tiga mekanisme: mechanisms:
− Capital injection kepada KOS sebesar − Capital injection to KOS amounting to
USD30.000 berupa kelas saham baru USD30,000 in the form of a new class of
(“saham seri A”) yang dapat ditarik kembali shares (“series A shares”) which can be
dan tanpa hak suara, yang diterbitkan pada withdrawn and no voting rights, that were
tanggal 27 Oktober 2020, dimana hal ini issued on October 27, 2020, where the
mendilusi porsi kepemilikan Perusahaan capital injection diluted the Company’s
atas KOS menjadi 14% sejak ownership portion of KOS to 14% since the
Laporan Tahunan & Laporan
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
dibayarkannya capital injection ini oleh OSC payment of this capital injection by OSC on
pada tanggal 18 November 2020. Capital November 18, 2020. The capital injection in
injection dalam bentuk saham seri A the form of series A shares in amount of
sebesar USD30.000 ini akan ditarik kembali USD30,000 will be fully withdrawn by OSC
seluruhnya oleh OSC melalui arus kas through KOS’ free cash flow in the future as
bebas KOS di masa yang akan datang the first priority when KOS's retained
sebagai prioritas pertama ketika saldo laba earnings balance is positive.
ditahan KOS sudah positif.
− Pinjaman jangka panjang kepada KOS − Long-term loan to KOS in an amount of up
dengan jumlah hingga sebesar to USD110,000 with a term of between
USD110.000 dengan jangka waktu antara 2031 up to 2035 which will be used for
tahun 2031 sampai dengan 2035 yang akan general corporate purposes and, in
digunakan untuk keperluan umum particular, the repayment of an outstanding
Perusahaan dan, khususnya, pembayaran principal in the amount of USD100,625
kembali pokok pinjaman sebesar under the loan agreement dated
USD100.625 berdasarkan perjanjian November 26, 2015 among KOS and three
pinjaman tanggal 26 November 2015 antara Japanese banks led by Sumitomo Mitsui
KOS dan tiga bank Jepang yang dipimpin Banking Corporation (“SMBC”).
oleh Sumitomo Mitsui Banking Corporation
(“SMBC”).
− Parental Guarantee dalam jumlah tidak − Parental guarantee in an amount which
melebihi USD130.000 kepada pemberi shall not exceed USD130,000 to the
pinjaman jangka pendek yang telah dipinjam lenders of the short-term loan which has
oleh KOS berdasarkan perjanjian fasilitas been borrowed by KOS under the short-
pinjaman jangka pendek yang diberikan term loan facility agreement tendered to
kepada KOS oleh masing-masing PT Bank KOS by each of PT Bank BTPN Tbk,
BTPN Tbk, PT Bank Mizuho Indonesia dan PT Bank Mizuho Indonesia and MUFG
MUFG Bank Ltd sejumlah USD180.000. Bank Ltd in the amount of USD180,000.
Sehubungan dengan capital injection, pinjaman In respect of the capital injection, long-term loan
jangka panjang dan parental guarantee untuk and parental guarantee for the short-term loan,
pinjaman jangka pendek, Perusahaan akan the Company shall compensate OSC for all
memberikan kompensasi kepada OSC untuk economic burden and costs in respect of the
semua beban ekonomi dan biaya sehubungan Company’s burden portion to be incurred by
dengan bagian beban Perusahaan yang OSC in connection with the capital injection,
dikeluarkan oleh OSC sehubungan dengan long-term loan and parental guarantee provided
capital injection, pinjaman jangka panjang dan solely by OSC to KOS at annual compensation
parental guarantee tersebut yang diberikan rate of 1%, in the estimated amounts of USD900,
sepenuhnya oleh OSC kepada KOS dengan USD1,400 and USD2,200 which will be paid
tingkat kompensasi tahunan sebesar 1%, through the entitlement of KOS’ dividend in the
dengan nilai yang diperkirakan sebesar future, after the series A shares of USD30,000
USD900, USD1.400 dan USD2.200 yang akan were fully redeemed by OSC.
dibayarkan melalui hak dividen KOS di masa
yang akan datang, setelah saham seri A
sebesar USD30.000 ditarik kembali seluruhnya
oleh OSC.
PT Krakatau Nippon Steel Synergy (“KNSS”) PT Krakatau Nippon Steel Synergy (“KNSS”)
Pada tanggal 27 Desember 2012, Perusahaan On December 27, 2012, the Company and
dan Nippon Steel Corporation (“NSC”) Nippon Steel Corporation (“NSC”) established
mendirikan KNSS di Cilegon, Indonesia dengan KNSS in Cilegon, Indonesia, with a percentage
persentase kepemilikan adalah 49% untuk of ownership of 49% for the Company and
Perusahaan dan 51% untuk NSC. KNSS 51% for NSC. KNSS produces galvanised and
memproduksi baja galvanising dan annealing annealed steel products with a production
dengan kapasitas produksi sebesar 480.000 capacity of 480,000 tons/year. Based on the
ton/tahun. Berdasarkan Keputusan Pemegang Shareholders Resolution dated September 5,
PT KRAKATAU STEEL
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Saham tanggal 5 September 2014, persentase 2014, the Company’s ownership interest in
kepemilikan Perusahaan di KNSS menjadi 20% KNSS became 20% and 80% for NSC. In July
dan 80% untuk NSC. Pada bulan Juli 2017, 2017, KNSS started its commercial operations.
KNSS telah beroperasi komersial.
Pada tanggal 3 Maret 2016, KNSS On March 3, 2016, KNSS entered into Loan
menandatangani Perjanjian Pinjaman untuk Agreement for the purpose of financial
tujuan pembiayaan pembangunan pabrik serta construction of a plant and also for working
modal kerja. Total fasilitas pinjaman maksimum capital. The total loan facility is maximum of
USD220.000, dengan jangka waktu pelunasan USD220,000, with the loan repayment period
pinjaman dimulai tanggal 3 September 2019 commencing on September 3, 2019 which due
yang jatuh tempo tanggal 3 Maret 2023. on March 3, 2023.
Pemberi pinjaman antara lain: The lenders are as follows:
• Japan Bank for International Cooperation • Japan Bank for International Cooperation
(“JBIC”) sebagai pemberi pinjaman Tranche (“JBIC”) referred as the Tranche A Lender;
A;
• SMBC dan Mitsubishi UFJ Trust and • SMBC and Mitsubishi UFJ Trust and
Banking Corporation (“MUTB”). SMBC dan Banking Corporation (“MUTB”). SMBC and
MUTB bersama-sama sebagai pemberi MUTB being together referred as the
pinjaman Tranche B; dan Tranche B Lenders; and
• Mizuho Bank Ltd (“MHBK”), Sumitomo • Mizuho Bank Ltd (“MHBK”), Sumitomo
Mitsui Trust Bank, Limited (“SMTB”). MHBK Mitsui Trust Bank, Limited (“SMTB”). MHBK
dan SMTB bersama-sama sebagai pemberi and SMTB being together referred as the
pinjaman Tranche C. Tranche C Lenders.
Pinjaman tersebut dijamin oleh NSC dan The loans are guaranteed by NSC and the
Perusahaan berdasarkan porsi kepemilikan Company based on the ownership portion of
dari total pinjaman jaminan dari Perusahaan. the total loan guarantee from the Company.
Tanggal 9 Agustus 2018, KNSS menandatangani On August 9, 2018, KNSS signed a Long-term
Perjanjian Pinjaman Jangka Panjang dengan Loan Agreement with MUFG Bank, Ltd,
MUFG Bank, Ltd, Cabang Jakarta (“MUFG”) Jakarta Branch (“MUFG”) with a maximum
dengan total maksimum fasilitas sebesar total facility of USD10,000. Payment starts on
USD10.000. Pembayaran dimulai tanggal August 9, 2019 until August 9, 2023. This loan
9 Agustus 2019 sampai dengan 9 Agustus 2023. is guaranteed by NSC and the Company
Pinjaman ini dijamin oleh NSC dan Perusahaan based on the ownership portion of the total
berdasarkan porsi kepemilikan dari total pinjaman loan guarantee from the Company.
jaminan dari Perusahaan.
Dalam rangka peningkatan kondisi keuangan In order to improve the financial condition of
KNSS, maka pada tanggal 26 Desember 2019, KNSS, on December 26, 2019, which was
yang telah diamandemen tanggal 11 Mei 2021, amended on May 11, 2021, the Company,
Perusahaan, NSC dan KNSS, telah NSC and KNSS signed a Memorandum of
menandatangani Nota Kesepahaman Financial Understanding on Financial Improvement for
Improvement KNSS. Jumlah Financial KNSS. The total Financial Improvement
Improvement adalah sebesar USD90.000, amounted to USD90,000, with the Company's
dengan porsi Perusahaan sebesar USD18.000 portion amounting to USD18,000 (20% of the
(20% dari jumlah Financial Improvement), dalam total Financial Improvement), in the form of a
bentuk pengurangan Tolling Fee. Atas Financial reduced Tolling Fee. For the Company's
Improvement Perusahaan, telah disetujui akan Financial Improvement, it has been agreed that
diberikan dalam bentuk penangguhan dividen it will be given in the form of a deferral of future
KNSS di masa yang akan datang sebesar nilai KNSS dividends in the amount of the
Financial Improvement Perusahaan yang telah Company's Financial Improvement value which
dikenakan bunga. has been subject to interest.
Laporan Tahunan & Laporan
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Juni 2024 68 PT KRAKATAU STEEL (PERSERO)
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal 28 Januari 2020, Perusahaan dan On January 28, 2020, the Company and NSC
NSC menandatangani nota kesepahaman entered into a memorandum of understanding
mengenai dukungan keuangan yang akan concerning financial support to be provided to
diberikan kepada KNSS. Dengan nota KNSS. By this memorandum of understanding,
kesepahaman ini, NSC setuju untuk memberikan NSC agreed to provide financial support to
dukungan finansial kepada KNSS dengan cara KNSS by way of providing shareholder loan to
memberikan pinjaman pemegang saham kepada KNSS in amount of up to USD170,000 with a
KNSS sampai dengan sejumlah USD170.000 term of up to 2028 which will be used for
dengan jangka waktu sampai dengan tahun 2028 general corporate purposes and, in particular,
yang akan digunakan untuk keperluan umum the repayment of an outstanding principal
perusahaan dan, khususnya, pembayaran under the loan agreement between KNSS and
kembali pokok pinjaman berdasarkan perjanjian JBIC and MUFG with a term until 2023. In
pinjaman antara KNSS ke JBIC dan MUFG exchange for financial support provided by
dengan jangka waktu sampai dengan tahun NSC to KNSS, the Company agreed to pay
2023. Sebagai imbalan atas dukungan keuangan compensation with a fee of 1.5% per annum
yang diberikan oleh NSC kepada KNSS, and an arrangement fee of 0.472% per annum
Perusahaan setuju untuk membayar kompensasi for the Company’s shareholding ratio in KNSS
dengan biaya 1,5% per tahun dan arrangement in a total amount of USD3,447 with a
fee sebesar 0,472% per tahun atas porsi repayment schedule for each period until the
kepemilikan Perusahaan terhadap KNSS dengan KNSS loan to NSC ends.
jumlah nilai sebesar USD3.447 dengan jadwal
pembayaran tiap periode sampai dengan
pinjaman KNSS ke NSC berakhir.
Pada tanggal 11 Mei 2021, Perusahaan dan On May 11, 2021, the Company and NSC
NSC menandatangani nota kesepahaman entered into a memorandum of understanding
mengenai dukungan keuangan yang akan concerning financial support to be provided to
diberikan kepada KNSS. Dengan nota KNSS. By this memorandum of understanding,
kesepahaman ini, NSC menyetujui untuk NSC agreed to provide financial support to
memberikan dukungan finansial kepada KNSS KNSS through capital injection to KNSS
melalui mekanisme capital injection kepada amounting to USD30,000 in the form of a new
KNSS sebesar USD30.000 berupa kelas class of shares (“series A shares”), that were
saham baru (“saham seri A”), yang diterbitkan issued on June 7, 2021.
pada tanggal 7 Juni 2021.
Pada tanggal 31 Oktober 2022, pemegang On October 31, 2022, shareholders approved
saham menyetujui NSC memberikan tambahan NSC to provide additional financial support to
dukungan finansial kepada KNSS melalui KNSS through a capital injection mechanism to
mekanisme capital injection kepada KNSS KNSS amounting to USD15,000 in the form of
sebesar USD15.000 berupa saham seri A, series A shares, bringing the ownership
sehingga persentase kepemilikan menjadi percentage to 15.18% for the Company and
15,18% untuk Perusahaan dan 84,82% untuk 84.82% for NSC.
NSC.
PT Indo Japan Steel Center (“IJSC”) PT Indo Japan Steel Center (“IJSC”)
Pada tanggal 2 November 2011, Perusahaan On November 2, 2011, the Company and
bersama Nippon Steel Trading Co. (“NSTC”) Nippon Steel Trading Co. (“NSTC”) signed a
menandatangani perjanjian pendirian ventura joint venture agreement to build IJSC located
bersama IJSC yang berlokasi di Karawang, in Karawang, Indonesia, with a percentage of
Indonesia, dengan persentase kepemilikan ownership of 20% for the Company and 80%
adalah 20% untuk Perusahaan dan 80% untuk for NSTC. IJSC produces plate and rolled steel
NSTC. IJSC memproduksi baja plat dan products with a production capacity of 120,000
lembaran dengan kapasitas produksi sebesar tons/year. In January 2014, IJSC started its
120.000 ton/tahun. Pada bulan Januari 2014, commercial operations.
IJSC telah beroperasi komersial.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
PT Krakatau Pos-Chem Dong-suh Chemical PT Krakatau Pos-Chem Dong-suh Chemical
(“KPDC”) (“KPDC”)
Pada tanggal 22 Februari 2013, KSI, PC dan On February 22, 2013, KSI, PC and Dong-Suh
Dong-Suh Chemical Ind. Co. Ltd. (“DSC”) Chemical Ind. Co. Ltd. (“DSC”) established
mendirikan KPDC dengan persentase KPDC with a percentage of ownership of 45%
kepemilikan adalah 45% untuk PC, 30% untuk for PC, 30% for KSI and 25% for DSC. On
KSI dan 25% untuk DSC. Pada tanggal September 9, 2016, DSC purchased a portion
9 September 2016, DSC membeli sebagian of shares of KPDC owned by PC. The
saham KPDC yang dimiliki PC. Komposisi ownership composition of KPDC changed to
kepemilikan KPDC berubah masing-masing 51%, 30% and 19% for DSC, KSI and PC,
menjadi sebesar 51%, 30 % dan 19% untuk respectively.
DSC, KSI dan PC.
KPDC mengoperasikan pabrik penyulingan KPDC operates the Distilled Coal Tar plant
limbah batu bara (Distilled Coal Tar) dengan with a production capacity of 55,000 tons per
kapasitas produksi sebesar 55.000 ton per year. In February 2014, KPDC started its
tahun. Pada bulan Februari 2014, KPDC telah commercial operations.
beroperasi komersial.
Pada tanggal 8 Maret 2022, sesuai dengan On March 8, 2022, in accordance with the
Akta No. 71 dari Notaris Jose Dima Satria, Notarial Deed No. 71 of Notary Jose Dima
S.H., M.Kn., KSI mengadakan perjanjian jual Satria, S.H., M.Kn., KSI entered into a sales
beli saham dengan KGT untuk menjual seluruh purchase agreement with KGT to sell all
kepemilikan saham KPDC sebesar 30% shares in KPDC with ownership of 30% to
kepada KGT. KGT.
Pada tanggal 30 Juni 2023, KSI melakukan On June 30, 2023, KSI repurchased share
pembelian Kembali kepemilikan saham di ownership in KPDC from KGT for Rp79,276
KPDC dari KGT senilai Rp79.276 juta atau million or 24% in accordance with share sale
24% sesuai dengan akta jual beli saham No. and purchase deed No. 165 from Notary Jose
165 dari Notaris Jose Dima Satria, S.H., M.Kn. Dima Satria, S.H., M.Kn.
PT Krakatau Semen Indonesia (“KSMI”) PT Krakatau Semen Indonesia (“KSMI”)
Pada tanggal 20 Desember 2013, Perusahaan On December 20, 2013, the Company and PT
dan PT Semen Indonesia (Persero) Tbk (“SI”) Semen Indonesia (Persero) Tbk (“SI”)
mendirikan KSMI dengan persentase kepemilikan established KSMI with a percentage of
masing-masing adalah 50%. Berdasarkan ownership of 50%, respectively. Under the joint
penyajian perusahaan ventura bersama tersebut, venture agreement, the Company and SI have
Perusahaan dan SI memiliki pengendalian joint control over KSMI whereby decisions
bersama atas KSMI dimana keputusan- about the relevant activities require unanimous
keputusan mengenai aktivitas relevan consent of the parties sharing control and both
mensyaratkan persetujuan dengan suara bulat parties have a right to net assets of KSMI.
dari kedua belah pihak dan kedua belah pihak
memiliki hak atas aset bersih KSMI.
KSMI bergerak di bidang produksi slag powder KSMI is engaged in the production of slag
yang selanjutnya akan digunakan oleh SI untuk powder that will be used by SI to produce
memproduksi semen portland composit. Pada portland composit cement. In 2014, KSMI
tahun 2014, KSMI telah beroperasi komersial. started its commercial operations.
PT Pembangunan Perumahan Krakatau Tirta PT Pembangunan Perumahan Krakatau Tirta
(“PPKT”) (“PPKT”)
Berdasarkan keputusan pemegang saham KTI Based on the shareholder resolution of KTI’s
tanggal 6 Maret 2019, pemegang saham telah shareholders dated March 6, 2019, the
menyetujui KTI berpartisipasi dalam mendirikan shareholders approved KTI to participate in the
PPKT dengan PP dengan persentase establishment of PPKT with PP with a
kepemilikan adalah 25% untuk KTI dan 75% percentage of ownership of 25% for KTI and
untuk PP. 75% for PP.
Laporan Tahunan & Laporan
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Berdasarkan perjanjian kerja sama Based on the cooperation agreement to
pengembangan sistem penyediaan air minum develop a drinking water utilities supply system
dengan kapasitas 1.000 liter/detik antara with a capacity of 1,000 litres/second between
Perusahaan Daerah Air Minum Giri Tirta dengan the Perusahaan Daerah Air Minum of Giri Tirta
PPKT tanggal 11 April 2019, PPKT setuju untuk with PPKT dated April 11, 2019, PPKT agreed
melakukan perencanaan dan pembangunan to plan and develop a drinking water utilities
fasilitas sistem penyediaan air minum. Tujuan supply system. The aim of the cooperative is to
kerja sama ini adalah meningkatkan pelayanan improve the cooperation of drinking water
air minum bagi kebutuhan masyarakat. utilities for the needs of the community.
Pada tahun 2021, berdasarkan Berita Acara In 2021, based on Minutes of Additional Capital
No. 06/BA/DU-KTI/II/2021, No. 66/BA/ No. 06/BA/DU-KTI/II/2021, No.66/BA/Dir.Keu&
Dir.Keu&SDM/X/2021, serta Kesepakatan SDM/X/2021, and Mutual Agreement
Bersama No. 02/BA/DK- PPI/VII/2021, KTI No. 02/BA/DK-PPI/VII/2021, KTI made
melakukan penambahan setoran modal kepada additional paid in capital to PPKT. Additional
PPKT. Penyetoran modal dilakukan dengan paid in capital was done through other
skema kompensasi atas piutang lain-lain receivable compensation amounting to Rp5,088
sebesar Rp5.088 juta (setara dengan USD453) million (equivalent to USD453) and by cash
dan secara tunai sebesar Rp1.100 juta (setara amounting to Rp1,100 million (equivalent to
dengan USD98). USD98).
Pada bulan September 2021, PPKT telah In September 2021, PPKT obtained a permit to
memperoleh izin untuk pengoperasian sistem operate the water utility supply system. On
penyediaan air minum tersebut. Pada tanggal December 17, 2021, Perusahaan Daerah Air
17 Desember 2021, Perusahaan Daerah Air Minum of Giri Tirta and PPKT agreed to
Minum Giri Tirta dan PPKT sepakat untuk increase the investment funds amounting to
melakukan penambahan nilai dana investasi Rp709,742 million with a fixed concession
menjadi sebesar Rp709.742 juta dengan masa period of 25 years from the commercial date in
konsesi tetap 25 tahun terhitung sejak tanggal accordance with the Cooperation Agreement.
komersial sesuai Perjanjian Kerja sama.
Pada tahun 2022, berdasarkan Berita Acara In 2022, based on Minutes of Additional
No. 31A/BA/Dir.KPU/V/2022, KTI dan PP Capital No. 31A/BA/Dir.KPU/V2022, KTI and
melakukan penambahan setoran modal kepada PP made additional paid in capital to PPKT
PPKT tanpa merubah persentase kepemilikan. without any change in the percentage of
Penyetoran modal dilakukan oleh KTI dengan ownership. Additional paid in capital by KTI
skema kompensasi atas piutang lain-lain was done through other receivable
sebesar Rp14.957 juta (setara dengan compensation amounting to Rp14,957 million
USD1.005). (equivalent to USD1,005).
Pada tahun 2023, berdasarkan Keputusan In 2023, based on the Circular Decree in lieu of
Sirkuler sebagai pengganti Rapat Umum the Extraordinary General Meeting of
Pemegang saham Luar Biasa KTI No. 09/PS- Shareholders of KTI No. 09/PS-KTI/Kpts/2023
KTI/Kpts/2023 tanggal 1 Agustus 2023, KTI dated August 1 2023, KTI and PP made
dan PP melakukan penambahan setoran modal additional capital contributions to PPKT without
kepada PPKT tanpa merubah persentase changing the percentage of ownership. The
kepemilikan. Penyetoran modal dilakukan oleh capital deposit was made by KTI in the amount
KTI sebesar Rp9.287 juta (setara dengan of Rp9,287 million (equivalent to USD 600).
USD600).
Dana investasi untuk proyek kerja sama ini Investment funds for this collaborative project
senilai Rp618.054 juta pada tahun 2019, yang amounted to Rp618,054 million in 2019,
bersumber dari modal PPKT sebesar 30% atau sourced from PPKT’s own capital of 30% or
Rp185.416 juta dan yang bersumber dari Rp185,416 million and sourced from banking
lembaga keuangan perbankan sebesar 70% financial institutions of 70% or Rp432,637
atau sebesar Rp432.637 juta. million.
PT KRAKATAU STEEL
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Juni 2024 71 2023 Annual Report & Sustainability
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
PT Krakatau Argo Logistic (“KAL”) PT Krakatau Argo Logistic (“KAL”)
Berdasarkan perjanjian tanggal 15 Agustus Based on the agreement dated August 15,
2013, KBS, KJS, Argo Marine Total Company 2013, KBS, KJS, Argo Marine Total Company
Limited (“AMTC”) dan PT International Total Limited (“AMTC”) and PT International Total
Services & Logistics (“ITL”) mendirikan Services & Logistics (“ITL”) established a joint
perusahaan ventura bersama yang bernama venture company named KAL, with a
KAL, dengan persentase kepemilikan KBS percentage of ownership of 48% for KBS, 3%
sebesar 48%, KJS sebesar 3%, AMTC sebesar for KJS, 31% for AMTC and 18% for ITL. KAL
31% dan ITL sebesar 18%. KAL bergerak is engaged in port facility services to support
dalam bidang jasa fasilitas pelabuhan untuk integrated steel making for KP.
mendukung integrated steel making KP.
Berdasarkan perjanjian ventura bersama, KBS, Under the joint venture agreement, KBS, KJS,
KJS, AMTC, dan ITL memiliki pengendalian AMTC, and ITL have joint control over KAL
bersama atas KAL dimana keputusan- whereby decisions about the relevant activities
keputusan mengenai aktivitas relevan require unanimous consent of the parties
mensyaratkan persetujuan dengan suara bulat sharing control and all parties have a right to
dari seluruh pihak dan seluruh pihak memiliki net assets of KAL.
hak atas aset bersih KAL.
Pada 25 April 2022, KBS dan KJS melakukan On April 25, 2022, KBS and KJS paid an addition
tambahan setoran modal sebesar Rp15.078 capital contribution amounting to Rp15,078
juta (setara dengan USD1.014). Pada 27 April million (equivalent to USD1,014). On April 27,
2022, KBS mengambil alih 3% kepemilikan 2022, KBS acquired 3% ownership of KJS in
KJS atas KAL, sehingga KBS memiliki KAL. As such, KBS directly owns 51% ownership
kepemilikan langsung atas KAL menjadi 51%. over KAL. The rights and obligations of parties in
Hak dan kewajiban para pihak tidak berubah this agreement remain unchanged despite this
dengan adanya transaksi ini. transaction.
PT Krakatau Posco Energy (“KPE”) PT Krakatau Posco Energy (“KPE”)
KCE d.h. KDL bersama dengan PEC KCE formerly KDL, together with PEC,
mendirikan KPE pada tanggal 13 Juli 2011 established KPE on July 13, 2011 with a
dengan persentase kepemilikan adalah 10% percentage of ownership of 10% for KCE and
untuk KCE dan 90% untuk PEC. KCE memiliki 90% for PEC. KCE has the right to increase its
hak untuk meningkatkan kepemilikannya dalam ownership interest in KPE up to 45%. KPE has
KPE sampai dengan 45%. KPE telah built and operated a power plant with a
membangun dan mengoperasikan pembangkit capacity of 400 MW located in Krakatau Steel
tenaga listrik dengan kapasitas 400 MW yang Industrial Estate, Cilegon. The first phase was
berlokasi di Kawasan Industri Krakatau Steel, done with a capacity of 200 MW. KCE has paid
Cilegon. Pembangunan tahap pertama telah the capital contribution in cash to KPE with a
dilakukan dengan kapasitas 200 MW. KCE total amount of USD8,310. In April 2014, KPE
telah melakukan setoran modal kas pada KPE started its commercial operations.
dengan jumlah nilai sebesar USD8.310. Pada
bulan April 2014, KPE telah beroperasi
komersial.
Berdasarkan perjanjian antara KCE dan PEC, Based on the agreement between KCE and
dan akta pendirian KPE, KCE mempunyai PEC, and KPE’s deed of establishment, KCE
pengaruh signifikan atas KPE yang dibuktikan has significant influence over KPE which can
dengan hak untuk menempatkan dua be demonstrated by the rights to put two
perwakilan di Dewan Komisaris dan satu representatives in KPE’s Board of
perwakilan di Dewan Direksi di KPE, serta hak Commissioners and one director in KPE’s
voting dalam lima keputusan strategis yang Board of Directors and the voting rights in five
harus disetujui dengan bulat oleh Dewan strategic resolutions which shall require a
Direksi. unanimous vote of the Board of Directors.
Laporan Tahunan & Laporan
Final Draft/02 Keberlanjutan 2023
Juni 2024 72 PT KRAKATAU STEEL (PERSERO)
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Ketika kepemilikan KCE di KPE mencapai 30% When KCE’s shareholding interest reaches and
atau lebih, KCE mempunyai hak voting atas 17 remains at 30% or more in KPE, KCE has voting
keputusan strategis yang harus disetujui rights to 17 strategic resolutions which shall
dengan bulat oleh Dewan Direksi, yang require a unanimous vote of the Board of
tercantum di perjanjian antara KCE dan PEC Directors, as described in the agreement
sebagai “shareholder reserved matters”. between KCE and PEC as “shareholder reserved
Sebelum pembelian saham tambahan tersebut, matters”. Before the purchase of the additional
manajemen hanya berhak atas 10% dividen shares, management only has rights to the 10%
dari KPE. of the dividends from KPE.
Berdasarkan perjanjian ventura bersama In accordance with the joint venture agreement
dengan PEC, pada satu tahun setelah final with PEC, one year after the final acceptance
acceptance certificate dari Fasilitas Fase 1, certificate of the Phase 1 Facilities, KCE has a
KCE mempunyai komitmen untuk membeli commitment to purchase 35% of the total
35% saham KPE dari PEC dengan nilai dalam number of shares of KPE from PEC at a price
Dolar AS sebesar nilai awal yang dibayar PEC in US Dollars equal to the sum of the original
saat penyertaan saham ditambah dengan subscription price paid by PEC plus interest
bunga yang diakui sejak tanggal tersebut. Pada accrued thereon. As at December 31, 2023
tanggal 31 Desember 2023 dan 2022, aset and 2022, the derivative asset arising from the
derivatif yang timbul dari komitmen tersebut commitment amounted to nil and USD7,592,
adalah adalah masing-masing sebesar nihil respectively.
dan USD7.592.
Dengan telah dilepaskannya kepemilikan Grup With the release of the Group's 70% ownership
pada KCE sebesar 70%, maka pada tanggal in KCE, on December 31, 2023 the Group will
31 Desember 2023 Grup tidak memiliki have no share ownership in KPE.
kepemilikan saham pada KPE.
PT Krakatau Medika (“KM”) PT Krakatau Medika (“KM”)
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the Group
Grup mempunyai kepemilikan saham di KM has share ownership in KM through direct
melalui kepemilikan langsung di KDL sebesar ownership in KDL of 9.35% and direct
9,35% dan kepemilikan langsung di KTI ownership in KTI of 19.72%. In total, the Group
sebesar 19,72%. Secara total, Grup memiliki has 29.07% share ownership in KM which was
29,07% kepemilikan saham atas KM yang initially recognized as an investment in an
awalnya diakui sebagai investasi pada entitas associated entity.
asosiasi.
Pada tanggal 31 Desember 2023, kepemilikan On December 31, 2023, KM's share ownership
saham KM sebesar 19,72% yang dimiliki was 19.72% which was owned directly by KTI
langsung oleh KTI sehubungan dengan telah in connection with the sale of KDL which was
dilakukan penjualan KDL yang dimiliki oleh KSI. owned by KSI.
Pada tanggal 31 Desember 2022, 9,35% On December 31, 2022, the 9.35% share
kepemilikan saham pada KM yang dimiliki ownership in KM which was owned directly by
langsung oleh KDL direklasifikasi ke “aset tidak KDL was reclassified to "non-current assets
lancar yang dikuasai untuk dijual”, sehubungan held for sale", in connection with the sale of
dengan penjualan saham KDL yang dimiliki KDL shares owned by the Group (Note 39).
oleh Grup (Catatan 39).
Sehubungan dengan telah berubahnya status In connection with the change in the status of
KTI dan KDL (Catatan 10) menjadi ventura KTI and KDL (Note 10) to joint ventures and
bersama dan entitas asosiasi, berdampak pada associated entities, this has resulted in the
berubahnya status KM sehingga tidak lagi change in KM's status so that it is no longer an
menjadi entitas asosiasi Grup. associated entity of the Group.
PT KRAKATAU STEEL
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Juni 2024 73 2023 Annual Report & Sustainability
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Lain – lain Others
Pada tanggal 31 Desember 2023 dan 2022, As at December 31, 2023 and 2022, allowance
cadangan penurunan nilai penyertaan dibentuk for the decline in the value of investment is
atas penyertaan pada KNSS dan Krakatau provided for KNSS and Krakatau Samator
Samator masing-masing adalah sebesar amounting to USD6,362, respectively.
USD6.362.
Manajemen Grup berkeyakinan bahwa Management of the Group believes that the
kerugian penurunan nilai atas investasi pada allowance for impairment losses on
entitas asosiasi dan ventura bersama adalah investments in associates and joint ventures is
cukup untuk menutupi penurunan potensial adequate to cover potential decline in the value
atas nilai investasi pada entitas asosiasi dan of investments in associates and joint
ventura bersama. ventures.
Entitas asosiasi dan ventura bersama tidak The associates and joint ventures had no
memiliki liabilitas kontinjensi pada tanggal contingent liabilities as at December 31, 2023
31 Desember 2023 dan 2022 selain yang and 2022 other than which have been
sudah diungkapkan dalam laporan keuangan disclosed in the consolidated financial
konsolidasian ini. statements.
11. Aset Tetap 11. Fixed Assets
2023
Surplus Penyesuaian
Saldo Awal/ Revaluasi/ Translasi/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Revaluation Translation Divestasi/ Saldo Akhir/
Balance Additions Deductions Reclassification Surplus Adjustments Divestment Ending Balance
USD USD USD USD USD USD USD USD
Harga Perolehan Acquisition Costs
Kepemilikan Langsung Direct Ownership
Tanah 1,309,935 -- -- (70,633) 85,136 3,089 (103,499) 1,224,028 Land
Bangunan 368,612 2,725 (1,936) 3,305 -- (2,921) (31,159) 338,627 Buildings
Machinery and
Mesin dan Peralatan 1,200,593 3,357 (14,477) 5,614 -- 3,139 (17,991) 1,180,235 Equipment
Peralatan Pabrik Plant and Project
dan Proyek 10,492 219 -- (542) -- 104 (456) 9,817 Equipment
Alat Pengangkutan 22,896 2,550 (1,128) -- -- 22 (16) 24,323 Transportation Equipment
Peralatan Kantor dan Office and Housing
Rumah 90,818 387 -- 574 -- 1,103 (2,103) 90,779 Equipment
Aset dalam Penyelesaian 435,001 9,932 -- (8,951) -- (16) (2,455) 433,511 Construction in Progress
Aset Hak-Guna Right-of-Use Assets
Tanah 567 -- -- -- -- 6 (459) 115 Land
Bangunan 6,952 112 (48) -- -- (250) (140) 6,625 Buildings and Machinery
Mesin dan Peralatan 5,910 1,057 (4,432) -- -- 121 (84) 2,572 Equipment
Alat Pengangkutan 5,501 815 (1,932) -- -- 704 (729) 4,359 Transportation Equipment
Peralatan Kantor dan Office and Housing
Rumah 2,572 -- (1,400) -- -- (692) (35) 445 Equipment
Total Harga Perolehan 3,459,849 21,153 (25,353) (70,633) 85,136 4,410 (159,127) 3,315,435 Total Acquisition Costs
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan Langsung Direct Ownership
Tanah (4,935) (333) -- -- -- 5,268 -- -- Land
Bangunan (150,232) (4,899) 1,742 1,089 -- (4,922) 8,511 (148,711) Buildings
Machinery and
Mesin dan Peralatan (696,526) (11,275) 13,537 (4,469) -- (433) 7,274 (691,892) Equipment
Peralatan Pabrik Plant and Project
dan Proyek (8,780) (194) -- -- -- 2,017 -- (6,957) Equipment
Alat Pengangkutan (17,190) (1,596) 783 1,833 -- 42 14 (16,114) Transportation Equipment
Peralatan Kantor dan Office and Housing
Rumah (79,324) (2,133) -- 1,547 -- (1,133) 1,821 (79,222) Equipment
Aset Hak-Guna Right-of-Use Assets
Tanah (197) (26) -- -- -- 5 168 (50) Land
Bangunan (2,745) (375) 48 302 -- 210 129 (2,431) Buildings
Machinery and
Mesin dan Peralatan (5,217) (882) 4,423 -- -- (27) 23 (1,681) Equipment
Alat Pengangkutan (2,373) (970) 1,934 (302) -- (536) 238 (2,009) Transportation Equipment
Peralatan Kantor dan Office and Housing
Rumah (1,286) (335) 975 -- -- 451 29 (166) Equipment
Total Akumulasi Total Accumulated
Penyusutan (968,805) (23,018) 23,442 -- -- 942 18,207 (949,233) Depreciation
Akumulasi Accumulated
Penurunan Nilai (978,272) -- 1,329 -- -- (331) -- (977,274) Impairment
Total Nilai Tercatat 1,512,772 1,388,929 Total Carrying Amount
Laporan Tahunan & Laporan
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2022
Aset Tidak
Lancar yang
Defisit Penyesuaian Dikuasai untuk
Saldo Awal/ Revaluasi/ Translasi/ Dijual*/Non-
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Revaluation Translation Current Assets Saldo Akhir/
Balance Additions Deductions Reclassification) Deficit Adjustments Held for Sale* Ending Balance
USD USD USD USD USD USD USD USD
Harga Perolehan Acquisition Costs
Kepemilikan Langsung Direct Ownership
Tanah 1,455,994 589 (33,691) 13,115 (23,510) (21,688) (80,874) 1,309,935 Land
Bangunan 383,087 1,793 -- 1,153 -- (10,783) (6,638) 368,612 Buildings
Machinery and
Mesin dan Peralatan 1,422,755 12,609 (3,050) 2,039 -- (13,169) (220,591) 1,200,593 Equipment
Peralatan Pabrik Plant and Project
dan Proyek 15,359 1,005 -- (4,078) -- (1,794) -- 10,492 Equipment
Alat Pengangkutan 19,918 5,239 (1,089) 545 -- (1,667) (50) 22,896 Transportation Equipment
Peralatan Kantor dan Office and Housing
Rumah 94,812 1,360 (488) 5,765 -- (946) (9,685) 90,818 Equipment
Aset Alam Penyelesaian 860,592 10,651 (415,302) (18,539) -- (133) (2,268) 435,001 Construction in Progress
Aset Hak-Guna Right-of-Use Assets
Tanah 282 589 (156) -- -- (2) (146) 567 Land
Bangunan 7,045 1 (87) -- -- (7) -- 6,952 Buildings
Machinery and
Mesin dan Peralatan 11,830 334 (5,266) -- -- (627) (361) 5,910 Equipment
Alat Pengangkutan 4,223 2,971 (1,280) -- -- (107) (306) 5,501 Transportation Equipment
Peralatan Kantor dan Office and Housing
Rumah 2,124 1,452 (553) -- -- (92) (359) 2,572 Equipment
Total Harga Perolehan 4,278,021 38,593 (460,962) -- (23,510) (51,015) (321,278) 3,459,849 Total Acquisition Costs
Accumulated
Akumulasi Penyusutan Depreciation
Kepemilikan Langsung Direct ownership
Tanah (3,864) (802) -- (309) -- 40 -- (4,935) Land
Bangunan (153,581) (7,422) -- 471 -- 4,976 5,324 (150,232) Buildings
Machinery and
Mesin dan Peralatan (823,153) (21,317) 2,671 5,206 -- 3,735 136,332 (696,526) Equipment
Peralatan Pabrik Plant and Project
dan Proyek (9,455) (4) -- 70 -- 567 42 (8,780) Equipment
Alat Pengangkutan (10,056) (2,402) 171 (5,438) -- 485 50 (17,190) Transportation Equipment
Peralatan Kantor dan Office and Housing
Rumah (86,210) (1,570) 19 -- -- 970 7,467 (79,324) Equipment
Aset Hak-Guna Right-of-Use Assets
Tanah (113) (263) -- -- -- 111 68 (197) Land
Bangunan (1,913) (869) 9 -- -- 28 - (2,745) Buildings
Machinery and
Mesin dan Peralatan (6,465) (3,201) 3,759 -- -- 530 160 (5,217) Equipment
Alat Pengangkutan (1,811) (1,310) 522 -- -- 56 170 (2,373) Transportation Equipment
Peralatan Kantor Dan Office and Housing
Rumah (1,379) (494) 408 -- -- 8 171 (1,286) Equipment
Jumlah Akumulasi Total Accumulated
Penyusutan (1,098,000) (39,654) 7,559 -- -- 11,506 149,784 (968,805) Depreciation
Akumulasi Accumulated
Penurunan Nilai (959,382) (23,619) 4,452 -- -- -- 277 (978,272) Impairment
Total Nilai Tercatat 2,220,639 1,512,772 Total Carrying Amount
Rincian akumulasi penurunan nilai aset tetap Details of accumulated impairment losses of
pada tanggal 31 Desember 2023 dan 2022 fixed assets as at December 31, 2023 and
adalah sebagai berikut: 2022 were as follows:
2023 2022
USD USD
Pabrik Blast Furnace 467,103 467,103 Blast Furnace Plant
Pabrik Coke Oven Plant (“COP”) 289,948 289,948 Coke Oven Plant (“COP”)
Pabrik PT Meratus Jaya Iron & Steel 104,158 104,158 PT Meratus Jaya Iron & Steel Plant
Pabrik Direct Reduction (“DR”) 72,306 72,306 Direct Reduction (“DR”) Plant
Lain-lain 43,759 44,757 Others
Total 977,274 978,272 Total
Penyusutan aset tetap dialokasikan ke akun- Depreciation of fixed assets is allocated to the
akun sebagai berikut: following accounts:
2023 2022
USD USD
Beban Pokok Pendapatan 9,801 29,623 Cost of Revenue
Beban Penjualan 194 784 Selling Expenses
Beban Umum dan Administrasi General and Administrative Expenses
Operasi Dilanjutkan 13,023 8,428 Continuing Operations
Operasi Dihentikan -- 819 Discontinued Operations
Total 23,018 39,654 Total
PT KRAKATAU STEEL
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Juni 2024 75 2023 Annual Report & Sustainability
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Penhapusan aset tetap untuk tahun-tahun Deduction of fixed assets are write-off for the
yang berakhir pada 31 Desember 2023 dan year ended December 31 2023 and 2022 are
2022 adalah sebagai berikut: as follows:
2023 2022
USD USD
Penghapusan Aset Tetap Written Off of Fixed Assets
Harga Perolehan 25,353 460,962 Acquisition Cost
Akumulasi Penyusutan 23,442 7,559 Accumulated Depreciation
Kerugian Penghapusan Aset Tetap 1,911 453,403 Loss on Written Off of Fixed Assets
Nilai wajar tanah ditentukan dengan The fair value of land is determined using the
menggunakan metode perbandingan harga market price comparison method. This means
pasar. Hal ini berarti penilaian yang dilakukan that the valuation carried out by the appraiser
oleh penilai didasarkan pada harga pasar aktif, is based on active market prices, which are
yang disesuaikan secara signifikan untuk adjusted significantly for differences in the
perbedaan pada sifat, lokasi dan kondisi dari nature, location and condition of the land
tanah yang dinilai. Pada tahun 2023 dan 2022, being valued. In 2023 and 2022, the
penilaian dilakukan oleh penilai independen, assessment will be carried out by
KJPP Amin, Nirwan, Alfiantori dan Rekan independent appraisers, KJPP Amin, Nirwan,
tanggal laporan 22 Januari 2024 serta KJPP Alfiantori and Partners with report date
Erick, Rikamadi dan Rekan tanggal laporan January 22, 2024 and KJPP Erick, Rikamadi
22 Maret 2024 dan KJPP Antonius Setiady dan and Partners with report date March 22, 2024
Rekan tanggal laporan 24 Maret 2023 serta and KJPP Antonius Setiady and Partners with
KJPP Erick, Rikamadi dan Rekan tanggal report date March 24, 2023 and KJPP Erick,
laporan 22 Februari 2023. Rikamadi and Partners report date
February 22, 2023.
Tidak ada beban pinjaman yang dikapitalisasi ke There was no borrowing cost capitalised to
aset tetap pada tahun 2023. Selama tahun 2022, fixed asset in 2023. During 2022, the total
jumlah beban pinjaman yang dikapitalisasi oleh borrowing costs capitalised by the Group to
Grup ke aset tetap adalah sebesar USD8.773 their fixed assets amounted USD8,773, with
dengan tingkat kapitalisasi sebesar 7,17% pada capitalisation rate of 7.17% in 2022.
tahun 2022.
Hak atas tanah seluas 10,6 Ha masih dalam The titles of land rights covering the total area
proses pengalihan hak menjadi nama of 10.6 Ha are in the process of being
Perusahaan. transferred to the Company’s name.
Rincian aset dalam penyelesaian pada tanggal Details of construction in progress as at
31 Desember 2023 dan 2022 adalah sebagai December 31, 2023 and 2022 were as
berikut: follows:
2023 2022
USD USD
Pabrik Blast Furnace 417,147 417,147 Blast Furnace Plant
Lain-lain 16,364 17,854 Others
Total 433,511 435,001 Total
Perusahaan dan Posco menandatangani The Company and Posco signed the JVA
Amendemen JVA pada tanggal 28 November Amendment on November 28 2022 where the
2022 dimana Perusahaan melakukan Company transferred assets in the form of
penyerahan berupa aset dalam bentuk fasilitas HSM 2 factory facilities to KP. As part of the
pabrik HSM 2 kepada KP. Sebagai bagian dari agreement, the Company received additional
perjanjian tersebut, Perusahaan mendapatkan capital participation of 20% of KP shares in
penambahan penyertaan modal sebesar 20% return for the transfer of assets, apart from
Laporan Tahunan & Laporan
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
saham KP sebagai imbalan atas penyerahan cash payments amounting to USD216,022 to
aset, pembayaran kas sebesar USD216.022 pay off investment credit facilities related to the
untuk melunasi fasilitas kredit investasi yang HSM 2 project, and in the form of
terkait proyek HSM 2, dan dalam bentuk compensation amounting to USD120,906
kompensasi sebesar USD120.906 yang dicatat which was recorded by the company as other
perusahaan sebagai piutang lain-lain pada receivables on December 31, 2022. As of
31 Desember 2022. Sampai dengan December 31, 2023, all other receivables have
31 Desember 2023, seluruh piutang lain-lain been off-set with the Company's trade
tersebut telah di off-set dengan utang usaha payables to KP. The company has fulfilled part
Perusahaan kepada KP. Perusahaan telah of its Tranche B obligations amounting to
memenuhi sebagian kewajiban Tranche B USD39,979, the funds for which came from
sebesar USD39.979 yang dananya bersumber compensation for the HSM2 inbreng
dari kompensasi atas transaksi inbreng HSM 2 transaction.
tersebut.
Pabrik Blast Furnace dan Coke Oven Plant Blast Furnace plant and Coke Oven Plant
(“COP”) (“COP”)
Pada tanggal 15 November 2011, Perusahaan On November 15, 2011, the Company signed
menandatangani kontrak pembangunan pabrik a construction contract for the Blast Furnace
Blast Furnace termasuk pabrik COP dengan plant including a COP plant with the
konsorsium Capital Engineering and Research consortium of Capital Engineering and
Incorporation Limited (“MCC-CERI”) dengan Research Incorporation Limited (“MCC-CERI”)
nilai kontrak sebesar USD334.900 dan with a contract amounting to USD334,900 and
Rp2.215.425 juta merupakan porsi untuk Rp2,215,425 million which is the portion of PT
PT KE. Proyek ini bertujuan untuk membangun KE. The purpose of this project is to construct
komplek pabrik Blast Furnace baru yang terdiri a new Blast Furnace complex which consists
dari Blast Furnace, Sintering Plant, Coke Oven of Blast Furnace, Sintering Plant, Coke Oven
Plant, Pig Iron Caster, Stockyard dan Plant, Pig Iron Caster, Stockyard and
Material/Hot Metal Handling yang memproduksi Material/Hot Metal Handling to produce
1.200.000 MT hot metal dan pig iron per tahun. 1,200,000 MT per year of hot metal and pig
Pada tanggal 31 Desember 2023 dan 2022, iron. As at December 31, 2023 and 2022, the
manajemen Perusahaan memperkirakan Company’s management estimates that the
persentase penyelesaian pabrik Blast Furnace percentage of completion of the Blast Furnace
masing-masing adalah sebesar 99,94% plant is 99.94% respectively, while for COP,
sedangkan untuk pabrik COP, proyek ini telah the project has been completed in 2020. Based
selesai pada tahun 2020. Berdasarkan hasil on the performance testing of this plant,
pengujian pabrik ini, manajemen memutuskan management has decided not to operate Blast
untuk tidak mengoperasikan pabrik Blast Furnace plant temporarily because it was no
Furnace untuk sementara dikarenakan pabrik longer economical and to provide a provision
ini sudah tidak ekonomis lagi dan telah for impairment losses of this plant.
melakukan pencadangan atas kerugian
penurunan nilai terhadap pabrik ini.
Penurunan Nilai COP Impairment of COP
Sesuai dengan kebijakan akuntansi Grup, In accordance with the Group’s accounting
manajemen melakukan pengujian penurunan policies, management tests all fixed assets for
nilai atas seluruh aset tetap bilamana terdapat impairment whenever events or changes in
kejadian atau perubahan keadaan yang circumstances indicate that the carrying amount
mengindikasikan bahwa nilai tercatat aset may not be recoverable. Based on the Group’s
tersebut tidak terpulihkan. Berdasarkan assessment regarding the future use of COP,
penelaahan Grup atas penggunaan COP management performed an assessment of
tertentu di masa depan, manajemen melakukan whether COP were impaired.
penelaahan apakah COP ini mengalami
penurunan nilai.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal 31 Desember 2022, penilaian As at December 31, 2022, the calculation of
nilai wajar atas pabrik COP yang dimiliki the fair value of the Company’s COP plants
Perusahaan telah dilakukan oleh KJPP was performed by KJPP Suwendho Rinaldy
Suwendho Rinaldy dan Rekan, penilai dan Rekan, a registered independent valuer in
independen yang terdaftar di OJK, berdasarkan OJK, based on its report dated April 14, 2023.
laporannya tanggal 14 April 2023.
Penilaian menggunakan pendekatan The valuation uses an income approach to test
pendapatan untuk menguji jumlah terpulihkan the recoverable amount of Cash Generating
Unit Penghasil Kas (“UPK”). Pendekatan Units (“CGU”). The income approach is based on
pendapatan didasarkan atas nilai arus kas the value of future cash flows that will be
masa depan yang akan dihasilkan oleh suatu generated by a business. The DAK method
bisnis. Metode DAK meliputi proyeksi arus kas involves projecting cash flows and discounting
dan mendiskontokannya menjadi nilai kini. them to present value. The discounting process
Proses pendiskontoan menggunakan tingkat uses a rate of return that corresponds to the risk
pengembalian yang sesuai dengan risiko terkait associated with the business or asset and the
dengan bisnis atau aset dan nilai waktu uang. time value of money.
Pada tanggal 31 Desember 2022, jumlah As at December 31, 2022, the recoverable
terpulihkan dari UPK COP ditentukan amount of the COP’s CGU was determined
berdasarkan perhitungan nilai pakai yang based on value-in-use calculations which
membutuhkan penggunaan asumsi-asumsi. require the use of assumptions. The valuation
Teknik penilaian menggunakan input-input technique uses significant unobservable
yang signifikan yang tidak dapat diobservasi, inputs, which represent a Level 3 fair value.
yang merupakan nilai wajar Tingkat 3.
Penilaian jumlah terpulihkan dari UPK COP The valuation of COP’s CGU was not
tidak dilakukan menggunakan nilai wajar performed using fair value less cost of disposal
dikurangi biaya pelepasan karena kecil method because it is unlikely that the asset will
kemungkinan aset tersebut dapat digunakan be used by another party.
oleh pihak lain.
Revitalisasi Pabrik Direct Reduction Direct Reduction Plant Revitalisation
Pabrik pembuatan besi spons (Direct The Company’s sponge iron manufacturing
Reduction atau “DR”) Perusahaan terdiri dari (Direct Reduction or “DR”) facility consists of a
fasilitas reduksi langsung berbasis gas alam. natural gas-based direct reduction plant. The
Proyek revitalisasi pabrik DR meliputi DR plant revitalisation project includes the
modifikasi teknologi HYL III menjadi Zero modification of HYL III technology to Zero
Reformer dan peningkatan kapasitas produksi Reformer and the expansion of a production
dari 1,5 juta MT besi spons (direct reduced capacity from 1.5 million MT of sponge iron
iron) menjadi 1,74 juta MT besi spons per (direct reduced iron) to 1.74 million MT of
tahun. Berkaitan dengan proyek revitalisasi ini, sponge iron per year. In relation to this
Perusahaan menandatangani perjanjian lisensi revitalisation project, the Company signed a
dan bantuan teknis dengan HYL Technologies licence agreement and technical assistance
S.A de C.V dan kontrak pekerjaan Migration with HYL Technologies S.A de C.V and a work
Automation System of HYL III. Revitalisasi contract of Migration Automation System of
pabrik DR telah selesai sejak tahun 2019, HYL III. The DR plant revitalisation has already
namun manajemen Perusahaan memutuskan been completed since 2019; however,
untuk melakukan pencadangan atas kerugian management of the Company has decided to
penurunan nilai terhadap pabrik DR provide a provision for impairment losses of
dikarenakan manajemen berpendapat bahwa the DR plant since management is of the
operasi pabrik DR sudah tidak ekonomis. opinion that the operation of the DR plant is no
longer economical.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Fasilitas Demineralisasi dan Desalinasi Demineralisation and Desalination Water
Water Treatment Plant (“WTP”) Sumbawa Treatment Plant (“WTP”) Sumbawa
Pembangunan fasilitas demineralisasi dan Construction of demineralisation and
desalinasi WTP Sumbawa dilakukan sebagai desalination WTP Sumbawa as part of KTI’
bagian dari perjanjian KTI dengan PT Amman agreement with PT Amman Mineral Industri is
Mineral Industri untuk mencukupi kebutuhan air for use at Copper Smelter Plant and other
pada Pabrik Peleburan Tembaga dan unit allied units located in Sumbawa. As of
sekutu lainnya yang berlokasi di Sumbawa. December 31, 2023, the completion
Pada tanggal 31 Desember 2023, persentase percentage has reached 97.3%
penyelesaian telah mencapai 97,3%.
Aset tetap dan persediaan Grup, telah The Group’s fixed assets and inventories have
diasuransikan terhadap risiko kebakaran, Civil been insured against fire risk, Civil Engineering
Engineering Completed Risk, Motor Vehicle, Completed Risk, Motor Vehicle Risk, and other
dan risiko lainnya berdasarkan suatu paket risks based on a certain policy package which
polis tertentu yang tergabung dalam polis is included in the Group insurance policy with a
asuransi Grup dengan nilai pertanggungan coverage value of USD2,367 and Rp1,168
adalah sebesar USD2.367 dan Rp1.168 juta. million.
Manajemen berpendapat bahwa nilai Management believes that the insurance
pertanggungan asuransi tersebut cukup untuk coverage value is sufficient to cover possible
menutupi kemungkinan kerugian yang timbul losses arising from these risks.
dari risiko-risiko tersebut.
Pada tanggal 31 Desember 2023 dan 2022, As at December 31, 2023 and 2022, the
jumlah harga perolehan aset tetap Grup yang acquisition costs of the Group’s fixed assets
telah disusutkan penuh dan masih digunakan which have been fully depreciated but are still
dalam kegiatan operasional adalah masing- in use in operational activities amounted to
masing sebesar USD578.639 dan USD736.958 USD578,639 and USD736,958, respectively,
yang terutama terdiri atas bangunan, mesin which mainly consisted of buildings, machinery
dan peralatan, peralatan pabrik dan proyek, and equipment, plant and project equipment,
alat pengangkutan dan peralatan kantor dan transportation equipment and office and
rumah. housing equipment.
Selain tanah dan bangunan, tidak ada There is no significant difference between the
perbedaan yang signifikan antara nilai wajar fair value and carrying amount of fixed assets
aset tetap dan nilai tercatatnya. other than land and buildings.
Tanah, bangunan, mesin dan peralatan pabrik Land, buildings, machinery and certain
tertentu milik Perusahaan dan entitas anak manufacturing equipment of the Company and
tertentu digunakan sebagai jaminan atas certain subsidiaries are pledged as collateral
fasilitas pinjaman yang diperoleh dari kreditur for loans obtained from creditors (Notes 17 and
(Catatan 17 dan 24) dan obligasi wajib konversi 24) and mandatory convertible bond (Note 27).
(Catatan 27).
Berdasarkan hasil penelaahan atas nilai yang Based on the review of the recoverable
dapat diperoleh kembali, manajemen amounts, management is of the opinion that
berkeyakinan bahwa cadangan atas penurunan the provision for impairment losses is adequate
nilai aset tetap adalah cukup untuk menutupi to impairment losses of the carrying amounts
kerugian yang timbul dari penurunan nilai of fixed assets as at December 31, 2023 and
tercatat aset tetap pada tanggal 31 Desember 2022.
2023 dan 2022.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
12. Properti Investasi 12. Investment Properties
2023
Penyesuaian
Saldo Awal/ Translasi/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Translation Ending
Balance Additions Deductions Adjustment Balance
USD USD USD USD USD
Kepemilikan Langsung Direct Ownership
Harga Perolehan Acquisition Costs
Tanah 61,174 10,347 -- (108) 71,413 Land
Bangunan 22,331 40 (22) 230 22,579 Buildings
Aset Dalam Penyelesaian -- 1,236 -- (15) 1,221 Construction in Progress
Total Harga Perolehan 83,505 11,623 (22) 107 95,213 Total Acquisition Costs
Akumulasi Penyusutan Accumulated Depreciation
Bangunan (5,801) (1,122) 22 (44) (6,945) Buildings
Total 77,704 88,268 Total
2022
Aset Tidak
Lancar yang
Dikuasai untuk Penyesuaian
Saldo Awal/ Dijual*/Non- Translasi/ Saldo Akhir/
Beginning Penambahan/ Current Assets Translation Ending
Balance Additions Held For Sale* Adjustment Balance
USD USD USD USD USD
Kepemilikan Langsung Direct Ownership
Harga Perolehan Acquisition Costs
Tanah 64,523 2,585 (5,904) (30) 61,174 Land
Bangunan 26,291 1,099 -- (5,059) 22,331 Buildings
Total Harga Perolehan 90,814 3,684 (5,904) (5,089) 83,505 Total Acquisition Costs
Akumulasi Penyusutan Accumulated Depreciation
Bangunan (5,122) (1,118) -- 439 (5,801) Buildings
Total 85,692 77,704 Total
*) Aset tidak lancar yang dikuasai untuk dijual *) Non-current assets held for sale in 2022
pada tahun 2022 merupakan tanah milik represents KDL’s land (Note 39).
KDL (Catatan 39).
Beban penyusutan masing-masing sebesar Depreciation expenses amounting to
USD1.122 dan USD1.118 untuk tahun yang USD1,122 and USD1,118 for the years ended
berakhir pada tanggal 31 Desember 2023 dan December 31, 2023 and 2022, respectively,
2022 dicatat sebagai beban pokok pendapatan. were recorded in cost of revenue.
Pendapatan properti investasi untuk tahun Revenue from investment properties for the
yang berakhir pada tanggal 31 Desember 2023 years ended December 31, 2023 and 2022
dan 2022 masing-masing sebesar USD10.763 amounted to USD10,763 and USD12,044,
dan USD12.044. respectively.
Pada tanggal 31 Desember 2023, nilai wajar As of December 31, 2023, the fair value of the
atas properti investasi tanah dan bangunan land and building investment properties are
adalah sebesar Rp5.200.284 juta (setara amounted to Rp5,200,284 million (equivalent
dengan USD336.828) dan Rp1.030.120 juta to USD336,828) and Rp1,030,120 million
(setara dengan USD66.721), didasarkan pada (equivalent to USD66,721), based on market
nilai pasar pada kawasan tersebut. value in the area.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Penilaian nilai wajar properti investasi The fair value valuation of property investment
dilakukan oleh KJPP dengan rincian sebagai were carried out by KJPP with details as
berikut: follows:
Entitas/ Nama KJPP/ Nomor Laporan/ Tanggal Laporan/
Entity KJPP Name Report Number Report Date
Perusahaan/ KJPP Amin, Nirwan, Alfiantori dan Rekan 00252/2.0044-00/PI/04/0014/1/I/2024 22 Januari/January 2024
the Company
PT KSI KJPP Erick, Rikamadi dan Rekan 00450/2.0044-00/PI/04/0014/1/III/2024 22 Maret/March 2024
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
properti investasi diasuransikan terhadap risiko investment properties are covered by
kebakaran dan risiko lainnya berdasarkan insurance against losses from fire and other
suatu paket polis tertentu yang digabung risks under certain insurance policies
dengan aset tetap (Catatan 11). Manajemen combined with those of fixed assets (Note 11).
berpendapat bahwa nilai pertanggungan Management is of the opinion that the
tersebut memadai untuk menutup kemungkinan insurance amount is adequate to cover
kerugian yang dapat timbul dari risiko yang possible losses that may arise from the insured
dipertanggungkan. risks.
Berdasarkan penilaian manajemen Grup, tidak Based on the assessment of the Group, there
ada kejadian-kejadian atau perubahan- are no events or changes in circumstances
perubahan keadaan yang mengindikasikan that indicate any impairment in the value of
adanya penurunan nilai properti investasi pada investment properties as at December 31,
tanggal 31 Desember 2023 dan 2022. 2023 and 2022.
13. Aset Takberwujud 13. Intangible Assets
2023 2022
USD USD
Sistem Informasi Manajemen, Bersih 712 2,167 Management Information System, Net
Lain-lain 795 644 Others
Total 1,507 2,811 Total
14. Piutang Jangka Panjang 14. Long-Term Receivables
2023 2022
USD USD
Pihak Ketiga 15,577 4,574 Third Parties
Cadangan Kerugian Penurunan Nilai (60) (3,934) Allowance for Impairment Losses
Pihak Ketiga, Bersih 15,517 640 Third Parties, Net
Pihak Berelasi -- 3,122 Related Parties
Entitas Berelasi dengan Pemerintah -- 1,507 Government-Related Entities
Sub-Total -- 4,629 Sub-Total
Cadangan Kerugian Penurunan Nilai -- (3,443) Allowance for Impairment Losses
Pihak Berelasi, Bersih -- 1,186 Related Parties, Net
Total, Bersih 15,517 1,826 Total, Net
Dikurangi: Jangka Pendek -- -- Less: Current Portion
Bagian Jangka Panjang 15,517 1,826 Non-Current Portion
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Perubahan cadangan kerugian penurunan nilai Changes in the allowance for impairment
adalah sebagai berikut: losses are as follows:
2023 2022
USD USD
Saldo Awal 7,377 3,770 Beginning Balance
Penambahan -- 3,607 Additions
Reklasifikasi (7,317) -- Reclassification
Saldo Akhir 60 7,377 Ending Balance
Manajemen Grup berpendapat bahwa The Group's management is of the opinion that
cadangan atas kerugian kredit ekspektasian the reserve for expected credit losses on the
atas nilai piutang jangka panjang adalah cukup value of long-term receivables is sufficient to
untuk menutupi kemungkinan kerugian atas cover possible losses from uncollectible long-
tidak tertagihnya piutang jangka panjang. term receivables.
15. Aset Keuangan yang Diukur pada Nilai Wajar 15. Financial Assets at Fair Value through
melalui Penghasilan Komprehensif Lain Other Comprehensive Income
Aset keuangan pada nilai wajar melalui Financial assets at FVTOCI comprise equity
penghasilan komprehensif lain terdiri dari instruments which are not held for trading, and
instrumen ekuitas yang tidak dimiliki untuk for which the group has made an irrevocable
diperdagangkan, dan dimana Grup telah election at initial recognition to recognise
melakukan pemilihan yang tidak dapat changes in FVTOCI rather than through profit
dibatalkan pada pengakuan awal untuk or loss as these are strategic investments and
mengakui perubahan nilai wajar melalui the Group considered this accounting policy to
penghasilan komprehensif lain daripada melalui be more relevant. These financial assets
laba atau rugi karena investasi ini adalah consist of the following:
investasi strategis dan Grup menganggap
kebijakan akuntansi ini lebih relevan. Aset
keuangan ini terdiri dari:
2023 2022
USD USD
PT Pertamina Bina Medika IHC 7,649 7,405 PT Pertamina Bina Medika IHC
PT Sigma Mitra Sejati 2,159 2,257 PT Sigma Mitra Sejati
PT Sankyu Indonesia International 856 823 PTSankyu Indonesia International
PT Seamless Pipe Indonesia Jaya 607 -- PT Seamless Pipe Indonesia Jaya
Total 11,271 10,485 Total
Mutasi nilai wajar aset keuangan yang diukur The movement in the Group’s fair value of
pada nilai wajar melalui penghasilan financial assets at FVTOCI during the year was
komprehensif lain selama tahun berjalan as follows:
adalah sebagai berikut:
2023 2022
USD USD
Saldo Awal 10,485 9,880 Beginning Balance
Perubahan Nilai Wajar 786 1,184 Changes in Fair Value
Penyesuaian Translasi -- (579) Translation Adjustment
Saldo Akhir 11,271 10,485 Ending Balance
Laporan Tahunan & Laporan
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Pengukuran nilai wajar dari aset keuangan yang The fair value measurement of financial assets
diukur pada nilai wajar melalui penghasilan measured at fair value through other
komprehensif lain tanggal 31 Desember 2023 comprehensive income as of December 31,
dilakukan oleh KJPP sebagai berikut: 2023 is carried out by KJPP as follows:
Pihak yang
Diinvestasikan/ Nama KJPP/ Nomor Laporan/ Tanggal Laporan/
Investee KJPP Name Report Number Report Date
PBM-IHC KJPP Toha Okky Heru & Rekan 00015/2.0014-00/BS/01/0080/1/II/2024 21 Februari/February 2024
SMS KJPP Edi Andesta dan Rekan 000108/2.0053-00/BS/04/0095/1/III/2024 28 Maret/March 2024
SPIJ KJPP Edi Andesta dan Rekan 000109/2.0053-00/BS/04/0095/1/III/2024 28 Maret/March 2024
PT Pertamina Bina Medika IHC (“PBM-IHC”) PT Pertamina Bina Medika IHC (“PBM-IHC”)
Aset keuangan pada nilai wajar melalui Financial assets at fair value through other
penghasilan komprehensif lain terdiri dari comprehensive income consist of investments
investasi pada efek ekuitas yang tidak in non-exchange traded equity securities with
diperdagangkan di bursa dengan jatuh tempo maturities of more than one year.
lebih dari satu tahun.
Nilai wajar efek yang tidak diperdagangkan di The fair value of non-traded securities is
bursa dihitung dari arus kas yang didiskontokan calculated from discounted cash flows using
dengan menggunakan suku bunga pasar dan market interest rates and risk premiums
premi risiko yang spesifik atas efek yang tidak specific to the non-traded securities.
diperdagangkan tersebut.
Semua aset keuangan pada nilai wajar melalui All financial assets at fair value through other
penghasilan komprehensif lain diakui dalam comprehensive income are recognized in
denominasi Rupiah. Rupiah denominations.
Grup memiliki kepemilikan saham di PBM-IHC The Group has 1.8% shares ownership in PBM
sebesar 1,8%, melalui Perusahaan, KSI dan IHC, which is owned through the Company,
KBS dengan kepemilikan saham langsung KSI and KBS with an ownership of 0.75%,
masing-masing sebesar 0,75%, 0,61% dan 0.61% and 0.44%, respectively. The shares
0,44%. Kepemilikan saham tersebut diakui ownership is recognised as FVTOCI. The
sebagai aset keuangan yang diukur pada nilai asset is recognised at its fair value and the
wajar melalui penghasilan komprehensif lain. gains and losses from the change of the fair
Aset ini diukur pada nilai wajar dan keuntungan value is recorded in other comprehensive.
dan kerugiannya dicatat dalam laba rugi atas
penghasilan komprehensif lain.
Pada tanggal 31 Desember 2023, nilai wajar As of December 31, 2023, the fair value of PBM-
atas PBM-IHC ditentukan berdasarkan rata- IHC was determined based on the weighted
rata tertimbang atas hasil pendiskontoan arus average of the discounted future cash flow
kas yang akan dihasilkan di masa depan dan generated in the future period and the adjusted
metode penyesuaian aset bersih. Asumsi net asset method. Significant assumptions in
signifikan pada pengukuran nilai wajar PBM- measuring fair values of PBM-IHC is market
IHC adalah market value invested capital/book value invested capital/book value invested capital
value invested capital (“MVIC/BVIC”) dan (“MVIC/BVIC”) and market value invested
market value invested capital/earning before capital/earning before tax, depreciation, and
tax, depreciation, and amortisation amortisation (“MVIC/EBITDA”) multiplier
(“MVIC/EBITDA”) sebesar 3,11 kali dan 17,89 amounting to 3.11 times and 17.89 times,
kali (2022: 3,08 kali dan 20,38 kali). respectively (2022: 3,08 times dan 20,38
Pengukuran nilai wajar ini menggunakan times). The measurement of fair value was using
hierarki nilai wajar Tingkat 3. Level 3 of the fair value hierarchy.
PT KRAKATAU STEEL
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
16. Aset Tidak Lancar Lain-lain 16. Other Non-Current Assets
2023 2022
USD USD
Uang Jaminan 5,420 5,223 Guarantee Deposits
Lain-lain 4,773 6,769 Others
Total 10,193 11,992 Total
17. Pinjaman Jangka Pendek 17. Short-Term Loans
2023 2022
USD USD
Perusahaan The Company
Entitas Berelasi dengan Pemerintah Government-Related Entities
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
L/C L/C
(Nihil pada Tahun 2023 dan (Nil in 2023 and
Rp137.861 Juta dan USD20.052 Rp137,861 Million and
pada Tahun 2022) -- 28,894 USD20,052 in 2022)
Anjak Piutang dengan Recourse Bill Discounted with Recourse
(Nihil pada Tahun 2023 dan (Nil in 2023 and
Rp238 Juta pada Tahun 2022) -- 15 Rp238 Million in 2022)
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
L/C L/C
(Nihil pada Tahun 2023 dan (Nil in 2023 and
Rp57.288 Juta pada Tahun 2022) -- 3,674 Rp57,288 Million in 2022)
Anjak Piutang dengan Recourse Bill Discounted with Recourse
(Rp54.444 Juta pada Tahun 2023 (Rp54.444 Million in 2023 and
dan Rp304.991 Juta pada Tahun 2022) 3,526 19,561 (Rp304,991 Million in 2022
PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk
L/C L/C
(Nihil pada Tahun 2023 (Nil in 2023 and
dan Rp98.500 Juta dan USD22.939 and Rp98,500 Million
pada tahun 2022) -- 29,256 and USD22,939 in 2022)
Anjak Piutang dengan Recourse Bill Discounted with Recourse
(Nihil pada Tahun 2023 (Nil in 2023 and
dan Rp33.307 Juta pada Tahun 2022) -- 2,136 Rp33,307 Million in 2022)
Pihak Ketiga Third Parties
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Anjak Piutang dengan Recourse Bill Discounted with Recourse
(Rp3.335 Juta pada Tahun 2023 (Rp3,335 Million in 2023 and
dan Rp54.948 Juta pada Tahun 2022) 216 3,524 Rp54,948 Million in 2022)
PT Bank UOB Indonesia PT Bank UOB Indonesia
Anjak Piutang dengan Recourse Bill Discounted with Recourse
(Nihil pada Tahun 2023 (Nil in 2023 and
(Rp10.525 Juta pada Tahun 2022) -- 675 (Rp10,525 Million in 2022)
PT Bank Permata Tbk PT Bank Permata Tbk
Anjak Piutang dengan Recourse Bill Discounted with Recourse
(Nihil pada Tahun 2023 (Nil in 2023 and
(Rp112.421 Juta pada Tahun 2022) -- 7,210 (Rp112,421 Million in 2022)
Entitas Anak Subsidiaries
KBI KBI
Pihak Ketiga Third Parties
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Anjak Piutang dengan Recourse Bill Discounted with Recourse
(Rp10.591 Juta pada Tahun 2023 dan (Rp10,591 Million in 2023 and
Nihil pada Tahun 2022) 686 -- Nil in 2022)
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
USD USD
KSI dan Entitas Anak KSI and Subsidiaries
Entitas Berelasi dengan Pemerintah Government-Related Entity
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
Kredit Modal Kerja dalam Rupiah Working Capital Loan in Rupiah
(Rp7.500 Juta pada Tahun 2023 dan 2022) 486 481 (Rp7,500 Million in 2023 and 2022)
Pihak Ketiga Pihak Ketiga
PT Bank Panin Tbk PT Bank Panin Tbk
Kredit Modal Kerja dalam Rupiah Working Capital Loan in Rupiah
(Rp5.993 Juta pada Tahun 2023) 388 -- (Rp5,995 Million in 2023 and 2022)
KBS dan Entitas Anak KBS and Subsidiaries
Entitas Berelasi dengan Pemerintah Government-Related Entity
PT Sarana Multi Infrastruktur (Persero) PT Sarana Multi Infrastruktur (Persero)
Kredit Modal Kerja dalam Rupiah Working Capital Loan in Rupiah
(Rp45.000 Juta pada Tahun 2023 dan (Rp45,000 Million in 2023 and
Rp60.000 Juta pada Tahun 2022) 2,915 3,848 Rp60,000 Million in 2022)
Pihak Ketiga Third Parties
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk Jawa Barat dan Banten Tbk
Kredit Modal Kerja dalam Rupiah Working Capital Loan in Rupiah
(Rp24.900 Juta pada Tahun 2023 dan (Rp24,900 Million in 2023 and
Rp37.860 Juta pada Tahun 2022) 1,613 2,428 Rp37,860 Million in 2022)
PT Bank Jawa Barat Banten Syariah PT Bank Jawa Barat Banten Syariah
Kredit Modal Kerja dalam Rupiah Working Capital Loan in Rupiah
(Rp3.764 Juta pada Tahun 2023 dan (Rp3,764 Million in 2023 and
(Rp6.345 Juta pada Tahun 2022) 244 407 (Rp6,345 Million in 2022)
PT Bank KB Bukopin Tbk PT Bank KB Bukopin Tbk
Kredit Modal Kerja dalam Rupiah Working Capital Loan in Rupiah
(Rp9.295 Juta pada Tahun 2023 dan (Rp9,295 Million in 2023 and
Nihil pada Tahun 2022) 602 -- Nil in 2022)
KGT dan Entitas Anak KGT and Subsidiary
Pihak Ketiga Third Party
PT Bank Jawa Barat Banten Syariah PT Bank Jawa Barat Banten Syariah
Kredit Cash Collateral dalam Rupiah Cash Collateral Loan in Rupiah
(Rp100.000 Juta pada Tahun 2023 dan (Rp100,000 Million in 2023 and
Rp50.000 juta pada tahun 2022) 6,477 3,207 Rp50,000 million in 2022)
KPDP KPDP
Pihak Ketiga Third Parties
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk Jawa Barat dan Banten Tbk
Kredit Cash Collateral dalam Rupiah Cash Collateral Loan in Rupiah
(Nihil pada Tahun 2023 (Nil in 2023 and
(Rp4.500 Juta pada Tahun 2022) -- 288 (Rp4,500 Million in 2022)
PT Bank Sahabat Sampoerna PT Bank Sahabat Sampoerna
Kredit Modal Kerja dalam Rupiah Working Capital Loan in Rupiah
(Rp 745 Juta pada Tahun 2023 dan (Rp745 Million in 2023 and
Rp340 Juta pada Tahun 2022) 49 21 (Rp340 Million in 2022)
Total 17,202 105,625 Total
Perusahaan The Company
Pada tanggal 31 Desember 2023, Perusahaan As at December 31, 2023, the Company had
memiliki saldo terutang kepada Bank Mandiri an outstanding loan to Bank Mandiri and BCA
dan BCA sebesar USD3.742 (2022: amounting to USD3,742 (2022: USD33,121)
USD33.121) atas penjualan piutang dengan from the sale of receivables with recourse.
jaminan tanggung renteng.
Rincian pinjaman entitas anak pada tanggal The details loan of the subsidiaries as at
31 Desember 2023 dan 2022 adalah sebagai December 31, 2023 and 2022 are as follows:
berikut:
PT KRAKATAU STEEL
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Fasilitas Total Pinjaman/
Maksimum/ Outstanding Balance Suku Bunga
Maximum Facility Dalam Ribuan Dolar AS per Tahun/
Kreditur dan Jenis Pinjaman/ (Nilai Penuh Rupiah/ (in Thousand US Dollars) Jatuh Tempo Fasilitas/ Interest Rate
Creditor and Type of Loan in Full Amount Rupiah) 2023 2022 Maturity of Facility per Annum
Entitas Anak/Subsidiaries
KBI
PT Bank Central Asia Tbk
Anjak Piutang dengan Recourse 19,302,494,850 686 -- 11 Januari/January 2024 7.65%
KSI dan Entitas Anak/and Subsidiaries
PT Bank Negara Indonesia (Persero) Tbk*)
Kredit Modal Kerja/Working Capital Loan 7,500,000,000 486 481 26 September/September 2024 11.50%
PT Bank Panin Tbk
Kredit Modal Kerja/Working Capital Loan 6,000,000,000 388 -- 3 Agustus/August 2024 8.00%
KBS dan Entitas Anak/and Subsidiaries
PT Sarana Multi Infrastruktur (Persero)
Kredit Modal Kerja/Working Capital Loan 125,000,000,000 2,915 3,848 10 Agustus/August 2024 8.50%
PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk
Kredit Modal Kerja/Working Capital Loan 15,000,000,000 965 504 11 September/September 2024 9.25%
Kredit Modal Kerja/Working Capital Loan 10,000,000,000 648 1,283 17 Oktober/October 2024 9.25%
Kredit Modal Kerja/Working Capital Loan 20,000,000,000 -- 641 14 Januari/January 2024 9.75%
PT Bank Jawa Barat Banten Syariah
Kredit Modal Kerja/Working Capital Loan 7,500,000,000 244 407 27 Maret/March 2024 12.00%
PT Bank KB Bukopin Tbk
Kredit Modal Kerja/Working Capital Loan 20,000,000,000 602 -- 23 November/November 2024 9.5%
KGT dan Entitas Anak/and Subsidiaries
PT Bank Jawa Barat Banten Syariah
Kredit Modal Kerja/Working Capital Loan 100,000,000,000 6,477 3,207 31 Oktober/October 2024 9.00%
KPDP
PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk
Kredit Modal Kerja/Working Capital Loan 4,750,000,000 -- 288 26 Mei/May 2023 0.80%
PT Bank Sahabat Sampoerna
Kredit Modal Kerja/Working Capital Loan 1,000,000,000 49 21 17 Maret/March 2024 16.00%
Pembatasan Covenants
*) Pada 31 Desember 2023, PT Krakatau Jasa *) As at December 31, 2023, PT Krakatau
Industri (“KJI”), entitas anak dari KSI tidak Jasa Industri (“KJI”), KSI’s subsidiary unable
dapat memenuhi pembatasan yang to comply with covenants which include
mencakup pembayaran utang KJI kepada payment of KJI’s debt to shareholders and
pemegang saham dan membuat perjanjian engaging in a lease agreement with a
lease dengan perusahaan leasing. Tidak ada leasing company. No outstanding loan is
saldo utang yang direklasifikasi terkait reclassified regarding this facility, due to the
fasilitas ini, dikarenakan jatuh tempo contractual due date of payment is in
kontraktual pembayaran adalah pada September 2024, therefore this has been
September 2024, sehingga sudah classified as current liabilities.
diklasifikasikan sebagai liabilitas jangka
pendek.
Jaminan Pinjaman Loan Collateral
• Jaminan dari perjanjian bank ini adalah • Collateral from this bank agreement are KJI’s
beberapa tanah dan bangunan di area several lands and buildings in Cilegon with a
Cilegon milik KJI dengan jumlah area lahan total land area of 4,962 sqm and 453.95 for
seluas 4.962 m2 dan bangunan seluas the buildings (Note 11).
453,95 m2 (Catatan 11).
• Jaminan dari perjanjian fasilitas ini adalah • Collateral from this facility agreement are KBS’
piutang usaha secara fidusia dengan nilai trade receivables, on a fiduciary basis
Rp46.313 juta dan tanah dengan sertifikat amounting to Rp46,313 million and KBS’s land
HGB No. 471 milik KBS seluas 72.068 m2 under the HGB No. 471 located in Kelurahan
yang terletak di Kelurahan Tegal Ratu, Tegal Ratu, Cilegon covering an area of
Cilegon, tanah dengan sertifikat HGB No. 72,068 sqm, land with HGB No. 469 owned by
469 milik KBS 96.638 m2, bangunan KBS covering 96,638 sqm, Pier 7.1 and 7.2,
Dermaga 7.1 dan 7.2, crane, ship unloader, jetty buildings, crane, ship unloader and other
dan peralatan pelabuhan lainnya yang diikat port equipment which are tied on a fiduciary
secara fidusia (Catatan 6 dan 11). (Notes 6 and 11).
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
• Jaminan dari perjanjian bank ini adalah tanah • Collateral from this bank agreement are land
dan piutang usaha dengan nilai pengikatan and trade receivables with a committed value
masing-masing sebesar Rp154.000 juta dan of Rp154,000 million and Rp90,000 million,
Rp90.000 juta (Catatan 6 dan 11). respectively (Notes 6 and 11).
• Jaminan dari perjanjian bank ini adalah bilyet • Collateral from this bank agreement are time
deposito sebesar Rp15.000 juta atas nama deposits amounting to Rp15,000 million in
KJL dan atas nama KBS sebesar Rp20.000 the name of KJL and Rp20,000 million in the
pada Bank PDJBB (Catatan 5). name of KBS on Bank PDJBB (Note 5).
• Jaminan dari perjanjian bank ini adalah ini • Collateral from this bank agreement is
adalah bangunan dan tanah dengan sertifikat buildings and land with HGB certificates
HGB No.193 dan No.194 milik KJL seluas 77 No.193 and No.194 owned by KJL, covering
m2 dan 75 m2 (Catatan 11). an area of 77 sqm and 75 sqm (Note 11).
• Jaminan dari perjanjian bank ini adalah • Collateral from this bank agreement are
bangunan dan tanah dengan sertifikat HGB buildings and land with HGB certificates No.
No. 78 dan 81-85 milik KJS seluas 4.542 m2 78 and 81-85 owned by KJS, covering an
(Catatan 11). area of 4,542 sqm (Note 11).
• Jaminan dari perjanjian bank ini adalah • Collateral from this bank agreement are time
berupa bilyet deposito atas nama KBS deposits amounting to Rp10,000 million in
sebesar Rp10.000 juta pada Bank PDJBB the name of KBS on Bank PDJBB (Note 5)
(Catatan 5).
• Jaminan dari perjanjian bank ini adalah • Collateral from this bank agreement is in the
berupa deposito dengan nominal sebesar form of a deposit of Rp10,000 million with
Rp10.000 juta yang diikat secara gadai the facility being pawned (Note 5).
(Catatan 5).
• Jaminan dari perjanjian bank ini adalah • Collateral from this bank agreement are land
tanah dan bangunan yang berupa SHGB and buildings in the form of SHGB No. 2942,
No. 2942, SHGB No. 2924, dan SHGB No. SHGB No. 2924, and SHGB No. 2199
2199 milik KNI yang berlokasi di Industrial owned by KNI which are located at Industrial
Estate Cilegon, Jl. Teuku Umar Km 39, Estate Cilegon, Jl. Teuku Umar Km 39,
Telaga Asih village, Cikarang Barat dengan Telaga Asih village, West Cikarang with an
luas 11.481 m2 dan Jl. Majapahit Golden area of 11,481 sqm and Jl. Majapahit
Centrum No. 26AB, Petojo Selatan, Gambir, Golden Centrum No. 26AB, Petojo Selatan,
Jakarta Pusat dengan luas 63 m2 (Catatan Gambir, Jakarta Pusat with an area 63 sqm
11). (Note 11).
• Jaminan dari perjanjian bank ini adalah • Collateral from this bank agreement is
berupa deposito berjangka atas nama KPDP restricted time deposit in the name of KPDP
yang dibatasi penggunaannya pada Bank on Bank PDJBB amounted to Rp5,000
PDJBB sebesar Rp5.000 juta (Catatan 5). million (Note 5).
• Jaminan dari perjanjian bank ini adalah ruko • Collateral for this agreement is the
yang terletak di Kawasan Ruko Bonakarta shophoused located in the Bonakarta
Blok C 1 dan 2, Kelurahan Masigit, Shophouse Area Block C 1 and 2, Masigit
Kecamatan Jombang, Kota Cilegon, Provinsi Village, Jombang District, Cilegon City,
Banten (Catatan 11). Banten Province (Note 11).
18. Liabilitas Sewa 18. Lease Liabilities
Grup menandatangani beberapa perjanjian The Group entered into several lease
sewa yang berkaitan dengan sewa tanah, agreements related to the rental of land,
bangunan, mesin dan peralatan, peralatan buildings, machinery and equipment, plant and
pabrik dan proyek, alat pengangkutan, dan project equipment, transportation equipment,
peralatan kantor dan rumah. Perjanjian sewa and office and housing equipment. Rental
biasanya memiliki periode tetap berkisar dari agreements are typically made for fixed
1,5 sampai dengan 9 tahun. Ketentuan sewa periods ranging from 1.5 to 9 years. Lease
dinegosiasikan secara individu dan terms are negotiated on an individual basis
mengandung syarat dan ketentuan yang and contain a wide range of different terms and
berbeda. conditions.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
USD USD
Liabilitas Sewa 2,655 5,619 Lease Liabilities
Dikurangi: Bagian Jangka Pendek (554) (1,737) Less: Current Portion
Bagian Jangka Panjang 2,101 3,882 Non-Current Portion
Grup juga memiliki sewa tertentu untuk mesin The Group also has certain leases of
dan peralatan, alat pengangkutan, dan machinery and equipment, transportation
peralatan kantor dan rumah dengan jangka equipment, and office and housing equipment
waktu sewa 12 bulan atau kurang dan sewa with lease terms of 12 months or less and
peralatan kantor dan rumah dengan nilai yang leases of office and housing equipment with
rendah. Grup menerapkan pengecualian low values. The Group applies the ‘short-term
pengakuan ‘sewa jangka pendek’ dan ‘sewa lease’ and ‘lease of low-value assets’
aset bernilai rendah’ untuk sewa tersebut. recognition exemptions for these leases.
2023 2022
USD USD
Jumlah yang Diakui di Laba Rugi Amount Recognized in Profit and Loss
yang Timbul dari Sewa Arising from Leases are as Follows:
adalah Sebagai Berikut:
Beban Bunga atas Liabilitas Sewa 743 820 Interest Expense on Lease Liabilities
Beban Penyusutan Aset Depreciation Expense of
Hak-Guna 2,588 6,137 Right-of-Use Assets
Beban terkait Liabilitas Sewa Expenses related to Current
Jangka Pendek 3,922 5,864 Lease Liabilities
19. Utang Usaha 19. Trade Payables
2023 2022
USD USD
Pihak Ketiga 161,282 156,446 Third Parties
Pihak Berelasi 66,746 112,416 Related Parties
Entitas Berelasi dengan Pemerintah 4,439 9,610 Government-Related Entities
Total 232,467 278,472 Total
Utang usaha Grup terutama merupakan utang The Group’s trade payables mainly represent
usaha yang timbul dari pembelian bahan baku. payables arising from purchases of raw
materials.
Rincian utang usaha berdasarkan mata uang The details of trade payables based on
adalah sebagai berikut: currencies are as follows:
2023 2022
USD USD
Rupiah 144,208 230,059 Rupiah
Dolar AS 87,787 47,777 US Dollars
Euro 392 612 Euro
Yen 54 -- Yen
Pound Sterling 23 21 Pound Sterling
Dolar Singapura 3 3 Singapore Dollars
Total 232,467 278,472 Total
Laporan Tahunan & Laporan
Final Draft/02 Keberlanjutan 2023
Juni 2024 88 PT KRAKATAU STEEL (PERSERO)
Paraf:TBK
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561
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
20. Utang Lain-lain 20. Other Payables
a. Berdasarkan Jenis a. By Nature
2023 2022
USD USD
Utang Kontraktor 10,398 5,797 Contractor Payables
Utang Retensi 1,749 2,490 Retention Payables
Bridging Loan -- 1,943 Bridging Loan
Lain-lain 15,595 4,483 Others
Total 27,742 14,713 Total
b. Berdasarkan Pemasok b. By Vendors
2023 2022
USD USD
Pihak Ketiga 11,475 10,551 Third Parties
Pihak Berelasi 12,679 1,205 Related Parties
Entitas Berelasi dengan Pemerintah 3,588 2,957 Government-Related Entities
Total 27,742 14,713 Total
21. Perpajakan 21. Taxations
a. Pajak Dibayar di Muka a. Prepaid Taxes
2023 2022
USD USD
Pajak Pertambahan Nilai (“PPN”) 18,050 13,529 Value Added Tax (“VAT”)
Pajak Penghasilan Badan Corporate Income Tax
(“PPh Badan”) 4,032 1,436 (“CIT”)
Total 22,082 14,965 Total
Bagian Lancar: Current Portion:
PPh Badan 3,758 303 CIT
Pajak Lain-lain 18,050 5,135 Other Taxes
Bagian Tidak Lancar: Non-Current Portion:
PPh Badan 274 1,133 CIT
Pajak Lain-lain -- 8,394 Other Taxes
Total 22,082 14,965 Total
b. Estimasi Tagihan Pajak b. Estimated Claims for Tax Refund
2023 2022
USD USD
PPh Badan CIT
Tahun Berjalan Current Year
Perusahaan 7,476 9,288 The Company
Entitas Anak 4,100 194 Subsidiaries
Subtotal 11,576 9,482 Subtotal
PPN -- 8,613 VAT
Total 11,576 18,095 Total
PT KRAKATAU STEEL
Final Draft/02 (PERSERO) TBK
Juni 2024 89 2023 Annual Report & Sustainability
Paraf: Report
Page 562
562
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
c. Utang Pajak c. Taxes Payable
2023 2022
USD USD
PPh Badan 2,263 4,952 CIT
Pajak Lainnya: Other Taxes:
Pasal 4(2) 1,466 2,015 Article 4(2)
Pasal 21 2,000 1,249 Article 21
Pasal 23/26 1,587 608 Articles 23/26
Pasal 22 82 358 Article 22
PPN 9,651 4,629 VAT
Pajak Daerah dan Retribusi 384 804 Regional Tax and Retribution
Subtotal 15,170 9,663 Subtotal
Total 17,433 14,615 Total
d. Beban Pajak Penghasilan d. Income Tax Expense
2023 2022
USD USD
Beban Pajak Kini Current Tax Expense
Entitas Anak Subsidiaries
Tahun Berjalan (8,884) (15,450) Current Year
Penyesuaian Pajak Periode Sebelumnya (1,121) (448) Prior Year Adjustment
Subtotal (10,005) (15,898) Subtotal
Beban Pajak Tangguhan Deferred Tax Expense
Perusahaan (225) (114,335) The Company
Pajak atas Divestasi Anak
Perusahaan yang Belum Unrealised Tax from
Direalisasikan (19,258) (52,096) Divestment of Subsidiaries
Entitas Anak (480) (3,826) Subsidiaries
Subtotal (19,963) (170,257) Subtotal
Beban Pajak Penghasilan (29,968) (186,155) Income Tax Expense
e. Pajak Final e. Final Tax
2023 2022
USD USD
Entitas Anak Subsidiaries
Pajak Final yang Berasal dari: Final Tax from:
Penjualan Tanah dan Sewa 1,399 1,893 Sales of Land and Rental
Rekayasa dan Konstruksi 270 475 Engineering and Construction
Total 1,669 2,368 Total
f. Pajak Kini f. Current Tax
Rekonsiliasi antara laba sebelum pajak The reconciliation between the Company’s
penghasilan, estimasi rugi fiskal dan tagihan profit before income tax, estimated tax loss
pajak penghasilan Perusahaan adalah sebagai and claims for income tax refund is as follows:
berikut:
Laporan Tahunan & Laporan
Final Draft/02 Keberlanjutan 2023
Juni 2024 90 PT KRAKATAU STEEL (PERSERO)
Paraf:TBK
Page 563
563
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
USD USD
Laba (Rugi) Sebelum Consolidated Profit (Loss) Before
Pajak Penghasilan Konsolidasian (102,756) 212,252 Income Tax Benefit
Laba Sebelum Pajak Penghasilan - Profit Before Income Tax
Entitas Anak 42,049 58,612 Subsidiaries
Disesuaikan dengan Jurnal Eliminasi Adjustment for Consolidation
Konsolidasian (43,081) (102,945) Elimination Entries
Laba (Rugi) Sebelum Pajak Penghasilan - Profit (Loss) Before Income Tax
Perusahaan (103,788) 167,919 The Company
Koreksi Fiskal: Fiscal Corrections:
Cadangan atas Kerugian Allowance for Impairment
Penurunan Nilai Piutang, Bersih -- 1,864 Losses on Receivables, Net
Penambahan/(Pemulihan) Penurunan Nilai Addition/(Recovery) for Decline in
atas Nilai Persediaan dan Persediaan Value of Inventory and
Usang, Bersih (7,488) 5,261 Inventory Obsolescence, Net
Penyusutan dan Amortisasi (33,860) (35,944) Depreciation and Amortisation
Imbalan Kerja (822) (14,758) Employee Benefits
Bagian atas Laba (Rugi) Bersih Entitas
Anak, Entitas Asosiasi dan Share in Net Profit (Loss) of Subsidiaries,
Ventura Bersama (72,274) (86,137) Associates and Joint Ventures
Beban yang Tidak Dapat Dikurangkan 6,732 16,601 Non-Deductible Expenses
Koreksi Fiskal: Fiscal Corrections:
Pendapatan yang Telah Dikenakan
Pajak Final (7,836) (4,987) Income Subject to Final Tax
(Keuntungan)/Kerugian (Gain)/Loss on changes in
atas Divestasi Entitas Anak -- (313) Divestment of a Subsidiary
(Keuntungan)/Kerugian atas (Gain)/Loss on Changes in
Perubahan Nilai Wajar Derivatif -- (174,259) Changes in Fair Value of Derivative
Kerugian Penurunan Nilai Aset Tetap -- 23,476 Impairment Losses of Fixed Assets
Keuntungan atas Inbreng HSM 2 -- (16,990) Gain on In-Kind HSM 2
Subtotal (115,548) (286,186) Subtotal
Estimasi (Rugi)/Laba Fiskal (219,336) (118,267) Estimated Tax (Loss)/Profit
Estimasi Kompensasi Rugi Fiskal Estimated Tax Loss Carry
Tahun Sebelumnya -- -- Forward in Prior Year
Total Kompensasi Rugi Fiskal Total Tax Loss Carry Forward
Tahun 2022 (118,266) -- Year 2022
Tahun 2020 (168,029) (168,029) Year 2020
Tahun 2019 (94,979) (94,978) Year 2019
Total Kompensasi Rugi Fiskal (600,611) (381,274) Total Tax Loss Carry Forward
Beban Pajak Kini - Perusahaan -- -- Current Tax Expense - The Company
Pembayaran Pajak
Penghasilan di Muka Prepayments of Income Taxes
Pajak Penghasilan Pasal 22 7,065 9,275 Income Tax Article 22
Pajak Penghasilan Pasal 23 411 13 Income Tax Article 23
Subtotal 7,476 9,288 Subtotal
Estimasi Tagihan Pajak
Penghasilan 7,476 9,288 Estimated Claims or Tax Refund
Rekonsiliasi antara laba sebelum pajak A reconciliation between earning before tax as
penghasilan menurut laporan laba rugi dan presented in the consolidated statements of
penghasilan komprehensif lain konsolidasian profit or loss and other comprehensive income
dengan taksiran laba kena pajak untuk tahun- with estimated taxable income for the years
tahun yang berakhir pada tanggal ended December 31, 2023 and 2022 is as
31 Desember 2023 dan 2022 adalah sebagai follows:
berikut:
PT KRAKATAU STEEL
Final Draft/02 (PERSERO) TBK
Juni 2024 91 2023 Annual Report & Sustainability
Paraf: Report
Page 564
564
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
USD USD
Laba (Rugi) Sebelum Consolidated Profit (Loss) Before
Pajak Penghasilan Konsolidasian (102,756) 212,252 Income Tax Benefit
Pajak Dihitung dengan Income Tax Calculated at
Tarif Berlaku (22%) -- 46,695 Enacted Rate (22%)
Dampak Pajak Penghasilan Pada: Tax Effects of:
Bagian atas Laba (Rugi) Bersih Entitas
Anak, Entitas Asosiasi dan Share in Net Profit (Loss) of Subsidiaries,
Ventura Bersama (15,900) (10,317) Associates and Joint Ventures
Beban yang Tidak Dapat Dikurangkan 1,481 4,281 Non-Deductible Expenses
Pendapatan yang Telah Dikenakan
Pajak Final (1,724) (1,097) Income Subject to Final Tax
(Keuntungan)/Kerugian atas (Gain)/Loss on Changes in
Perubahan Nilai Wajar Derivatif -- (38,337) Fair Value of Derivative
Keuntungan atas Inbreng HSM 2 -- (3,738) Gain on In-Kind HSM 2
Pajak Tangguhan atas Divestasi Unrecognised Deferred Tax
Entitas Anak yang Tidak Diakui (19,258) 52,096 From Divestment of a Subsidiary
Aset Pajak Tangguhan Unrecognised Deferred
Tidak Diakui 68,214 140,114 Tax Assets
Laba dari Operasi Bisnis yang Net Profit from Business Operations
Dikenakan Pajak Final (1,724) (3,990) Subject to Final Tax
Penyesuaian Tahun Sebelumnya (1,121) 448 Prior Year Adjustment
Beban Pajak Penghasilan 29,968 186,155 Income Tax Expense
g. Pajak Tangguhan g. Deferred Tax
Mutasi pajak tangguhan Grup selama tahun The movement in the Group’s deferred tax
yang berakhir pada tanggal 31 Desember 2023 during the year ended December 31, 2023 and
dan 2022 adalah sebagai berikut: 2022 was as follows:
2023
(Dibebankan) (Dibebankan) Ditransfer ke/
/Dikreditkan /Dikreditkan dari Aset/
pada Laba pada Penghasilan Penyesuaian (Liabilitas) Pajak
Rugi/ Komprehensif Lain/ dan Tangguhan/ Perubahan
Saldo Awal/ (Charged)/ (Charged to Other Reklasifikasi Transfer to/ Selisih Kurs/ Saldo Akhir/
Beginning Credited to Comprehensive Adjustment from Deferred Foreign Ending
Balance Profit or Loss Income and Tax Assets Exchange Balance
Reclassification (Liabilitas) Difference
USD USD USD USD USD USD USD
Perusahaan The Company
Aset Pajak Tangguhan Deferred Tax Assets
Difference Between
Perbedaan Nilai Buku The Commercial and
Aset Tetap dan Aset Tax Book Value
Takberwujud of Fixed Assets and
Komersial dan Fiskal 937 (44) -- -- -- -- 892 Intangible Assets
Liabilitas Imbalan Kerja 16,790 (181) 1,912 -- -- -- 18,521 Employee Benefit Liabilities
Penyisihan Penurunan Provision for Impairment
Nilai Piutang 3,883 -- -- -- -- -- 3,883
-- Losses of Receivables
Aset Pajak Deferred Tax
Tangguhan 21,610 (225) 1,912 -- -- -- 23,296 Assets
Entitas Anak The Subsidiaries
Aset Pajak Tangguhan Deferred Tax Assets
Difference Between
Perbedaan Nilai Buku The Commercial and
Aset Tetap dan Aset Tax Book Value
Takberwujud of Fixed Assets and
Komersial dan Fiskal 2,456 (649) 5 (67) -- 33 1,779 Intangible Assets
Investasi Jangka Panjang (609) (823) -- 823 -- -- (609) Long-Term Investment
Rugi Fiskal yang Dibawa Tax Loss
ke Masa Depan 10,896 (803) -- -- -- -- 10,093 Carried Forward
Pajak atas Divestasi Anak Unrealised Tax From
Perusahaan yang Divestment
Belum Direalisasikan 33,043 (19,258) -- -- -- -- 13,785 of Subsidiaries
Beban Akrual 163 23 -- -- -- -- 186 Accrued Expenses
Liabilitas Imbalan Kerja 3,456 314 (2) (179) 14 3,603 Employee Benefit Liabilities
Penyisihan Penurunan Provision for Impairment
Nilai Piutang 3,595 669 -- (502) (12) 2 3,752 Losses of Receivables
Penyisihan Penurunan Provision for Impairment
Nilai Persediaan 1,017 21 -- -- -- -- 1,038 Losses of Inventories
Penyusutan Aset Tetap, Bersih (4,004) 67 -- -- -- -- (3,937) Depreciation of Fixed Assets, Net
Aset Hak Guna -- (37) -- -- -- -- (37) Right-of-Use Assets
Liabilitas Sewa 90 83 -- -- -- -- 173 Lease Liabilities
Pajak Tangguhan yang Unrecognised of
Tidak Dapat Diakui (10,403) 1,000 -- -- -- -- (9,403) Deferred Tax
Lain - Lain 365 394 (5) 101 66 921 Others
Aset Pajak Deferred Tax
Tangguhan 40,066 (18,999) (2) 176 (12) 115 21,344 Assets
Total 61,675 (19,224) 1,910 176 (12) 115 44,640 Total
Laporan Tahunan & Laporan
Final Draft/02 Keberlanjutan 2023
Juni 2024 92 PT KRAKATAU STEEL (PERSERO)
Paraf:TBK
Page 565
565
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023
(Dibebankan) (Dibebankan) Ditransfer ke/
/Dikreditkan /Dikreditkan dari Aset/
pada Laba pada Penghasilan Penyesuaian (Liabilitas) Pajak
Rugi/ Komprehensif Lain/ dan Tangguhan/ Perubahan
Saldo Awal/ (Charged)/ (Charged to Other Reklasifikasi Transfer to/ Selisih Kurs/ Saldo Akhir/
Beginning Credited to Comprehensive Adjustment from Deferred Foreign Ending
Balance Profit or Loss Income and Tax Assets Exchange Balance
Reclassification (Liabilitas) Difference
USD USD USD USD USD USD USD
Entitas Anak The Subsidiaries
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Aset Tetap dan Aset Tax Book Value of Fixed Asset
Takberwujud (1,298) (101) -- 67 1,429 (31) 66 Intangible Assets
Investasi Jangka Panjang -- -- -- (823) -- 10 (813) Long-Term Investment
Rugi Fiskal yang Dibawa Tax Loss
ke Masa Depan 4,129 (940) -- -- -- -- 3,189 Carried Forward
Pajak atas Divestasi Anak Unrealised Tax From
Perusahaan yang Divestment
Belum Direalisasikan of Subsidiaries
Beban Akrual 23 (23) -- Accrued Expenses
Liabilitas Imbalan Kerja 1,329 73 (19) 180 (706) 14 871 Employee Benefit Liabilities
Penyisihan Penurunan Provision for Impairment
Nilai Piutang 826 (414) -- 502 (40) (5) 869 Losses of Receivables
Penyisihan Penurunan Provision for Impairment
Nilai Persediaan 306 (92) -- -- -- -- 214 Losses of Inventories
Penyusutan Aset Tetap, Bersih (2,069) 19 -- -- -- -- (2,050) Depreciation of Fixed Assets, Net
Aset Hak Guna (183) 112 -- 9 (62) Right-of-Use Assets
Liabilitas Sewa 194 (108) -- 375 (3) -- 458 Lease Liabilities
Pajak Tangguhan yang Unrecognised of
Tidak Dapat Diakui -- 940 -- -- -- -- 940 Deferred Tax
Lain - Lain (4,681) -- -- (283) 454 98 (4,412)
-- Others
Liabilitas Deferred Tax
Pajak Tanngguhan (1,424) (534) (19) 27 1,134 86 (730) Liabilities
2022
(Dibebankan) (Dibebankan) Ditransfer ke/
/Dikreditkan /Dikreditkan dari Aset/
pada Laba pada Penghasilan Penyesuaian (Liabilitas) Pajak
Rugi/ Komprehensif Lain/ dan Tangguhan/ Perubahan
Saldo Awal/ (Charged)/ (Charged to Other Reklasifikasi Transfer to/ Selisih Kurs/ Saldo Akhir/
Beginning Credited to Comprehensive Adjustment from Deferred Foreign Ending
Balance Profit or Loss Income and Tax Assets Exchange Balance
Reclassification (Liabilitas) Difference
USD USD USD USD USD USD USD
Perusahaan The Company
Aset Pajak Tangguhan Deferred Tax Assets
Difference Between
Perbedaan Nilai Buku The Commercial and
Aset Tetap dan Aset Tax Book Value
Takberwujud of Fixed Assets and
Komersial dan Fiskal 1,207 (271) -- -- -- -- 937 Intangible Assets
Liabilitas Imbalan Kerja 19,978 (3,247) 59 16,790 Employee Benefit Liabilities
Penyisihan Penurunan Provision for Impairment
Nilai Piutang 3,473 410 -- -- -- -- 3,883 Losses of Receivables
Penyusutan Aset Tetap, Bersih 111,228 (111,228) -- -- -- -- -- Depreciation of Fixed Assets, Net
Pajak Tangguhan yang -- Unrecognised of
Tidak Dapat Diakui -- 167 -- -- -- -- 167
-- Deferred Tax
Aset Pajak Deferred Tax
Tangguhan 135,886 (114,168) 59 -- -- -- 21,776 Assets
Entitas Anak The Subsidiaries
Aset Pajak Tangguhan Deferred Tax Assets
Difference Between
Perbedaan Nilai Buku The Commercial and
Aset Tetap dan Aset Tax Book Value
Takberwujud of Fixed Assets and
Komersial dan Fiskal 4,297 (1,549) -- -- -- (291) 2,456 Intangible Assets
Investasi Jangka Panjang (609) -- -- -- -- -- (609) Long-Term Investment
Rugi Fiskal yang Dibawa Tax Loss
ke Masa Depan 8,311 (1,354) -- (262) 4,129 72 10,896 Carried Forward
Pajak atas Divestasi Anak Unrealised Tax From
Perusahaan yang Divestment
Belum Direalisasikan 85,139 (52,096) -- -- -- -- 33,043 of Subsidiaries
Beban Akrual 102 30 -- -- 23 8 163 Accrued Expenses
Liabilitas Imbalan Kerja 2,808 308 (102) -- 548 (106) 3,456 Employee Benefit Liabilities
Penyisihan Penurunan Provision for Impairment
Nilai Piutang 1,469 1,576 -- -- 613 (63) 3,595 Losses of Receivables
Penyisihan Penurunan Provision for Impairment
Nilai Persediaan 510 194 -- -- 306 7 1,017 Losses of Inventories
Penyusutan Aset Tetap, Bersih (452) (197) -- (544) (2,069) (742) (4,004) Depreciation of Fixed Assets, Net
Liabilitas Sewa 46 42 -- -- 7 (5) 90 Lease Liabilities
Pajak Tangguhan yang Unrecognised of
Tidak Dapat Diakui (4,483) (2,286) -- -- (4,128) 494 (10,403) Deferred Tax
Lain - Lain (1,481) 1,626 (134) 101 (86) 339 365 Others
Aset Pajak Deferred Tax
Tangguhan 95,657 (53,707) (236) (705) (657) (287) 40,066 Assets
Total 231,543 (167,875) (177) (705) (657) (287) 61,842 Total
PT KRAKATAU STEEL
Final Draft/02 (PERSERO) TBK
Juni 2024 93 2023 Annual Report & Sustainability
Paraf: Report
Page 566
566
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2022
(Dibebankan) (Dibebankan) Ditransfer ke/
/Dikreditkan /Dikreditkan dari Aset/
pada Laba pada Penghasilan Penyesuaian (Liabilitas) Pajak
Rugi/ Komprehensif Lain/ dan Tangguhan/ Perubahan
Saldo Awal/ (Charged)/ (Charged to Other Reklasifikasi Transfer to/ Selisih Kurs/ Saldo Akhir/
Beginning Credited to Comprehensive Adjustment from Deferred Foreign Ending
Balance Profit or Loss Income and Tax Assets Exchange Balance
Reclassification (Liabilitas) Difference
USD USD USD USD USD USD USD
Entitas Anak The Subsidiaries
Liabilitas Pajak Tangguhan Deferred Tax Assets Liabilities
Biaya Penerbitan Saham Stock issuance costs
Aset Tetap dan Aset 293 (202) -- -- -- (91) -- Tax Book Value of Fixed Asset
Takberwujud (5,639) (1,078) -- 5,402 -- 17 (1,298) Intangible Assets
Investasi Jangka Panjang -- -- -- -- -- -- -- Long-Term Investment
Rugi Fiskal yang Dibawa Tax Loss
ke Masa Depan 2,113 2,016 -- -- -- -- 4,129 Carried Forward
Beban Akrual 27 (4) -- -- 23 Accrued Expenses
Liabilitas Imbalan Kerja 2,544 (506) 146 (1,010) -- 155 1,329 Employee Benefit Liabilities
Penyisihan Penurunan Provision for Impairment
Nilai Piutang 300 95 -- (304) -- 734 825 Losses of Receivables
Penyisihan Penurunan Provision for Impairment
Nilai Persediaan 873 87 -- (613) -- (41) 306 Losses of Inventories
Penyusutan Aset Tetap, Bersih (1,804) (268) -- -- 2 (2,070) Depreciation of Fixed Assets, Net
Aset Hak Guna (183) -- (183) Right-of-Use Assets
Liabilitas Sewa (107) 248 -- -- 54 195 Lease Liabilities
Pajak Tangguhan yang Unrecognised of
Tidak Dapat Diakui (5) -- -- -- 5 -- Deferred Tax
Lain - Lain (1,908) (2,801) -- (185) -- 214 (4,680)
-- Others
Liabilitas Pajak Deferred Tax
Tangguhan (3,313) (2,596) 146 3,290 -- 1,049 (1,424) Liabilities
Grup melakukan revaluasi atas golongan tanah The Group has revalued its land. The surplus
pada aset tetap. Nilai surplus revaluasi amounts have no deferred tax impact in the
tersebut tidak menimbulkan dampak pajak consolidated financial statements because the
tangguhan di laporan keuangan konsolidasian land is not amortised and realisation of land is
karena tanah tidak diamortisasi dan realisasi subject to final tax.
atas tanah dikenakan pajak final.
Aset pajak tangguhan yang tidak diakui Unrecognised deferred tax assets represent part
merupakan sebagian dampak dari cadangan of the impact of the allowance for impairment
atas kerugian penurunan nilai aset tetap, liabilitas losses on fixed assets, employee benefits
imbalan pascakerja, dan cadangan penurunan liabilities and allowance for decline in value of
nilai atas nilai persediaan dan persediaan usang inventory and inventory obsolescence as
dikarenakan manajemen berpendapat bahwa management believes that the Group’s tax
rugi fiskal Grup tidak dapat direalisasi secara losses cannot be fully realised in the next five
penuh dalam lima tahun ke depan. years.
h. Surat Ketetapan Pajak h. Tax Assessment Letters
Perusahaan The Company
Pada tanggal 9 Juli 2019, Perusahaan menerima On July 9, 2019, the Company received
Surat Ketetapan Pajak Lebih Bayar (“SKPLB”) Preliminary Notice of Tax Overpayment
Pendahuluan atas PPh Badan tahun 2018 Assessment (“SKPLB”) for its 2018 CIT
sebesar USD9.221 yang telah diterima amounting to USD9,221 which was received
Perusahaan pada bulan Agustus 2019. by the Company in August 2019. The
Perusahaan sudah menerima surat perintah Company has received the Tax Audit
pemeriksaan pajak dari Kantor Pajak atas Instructions from the Tax Office for its 2018
pemeriksaan PPh Badan tahun 2018. Sampai CIT examination. Up to the completion date of
dengan tanggal penyelesaian laporan keuangan the consolidated financial statements, the tax
konsolidasian ini, pemeriksaan pajak masih audit is still ongoing.
dalam proses.
Pada tanggal 2 Juli 2020, Perusahaan On July 2, 2020, the Company received
menerima SKPLB Pendahuluan atas PPh Preliminary SKPLB for its 2019 CIT amounting
Badan tahun 2019 sebesar USD3.685 yang to USD3,685 which was received by the
telah diterima Perusahaan pada tanggal 10 Juli Company on July 10, 2020. Up to the
2020. Sampai dengan tanggal penyelesaian completion date of the consolidated financial
laporan keuangan konsolidasian ini, statements, the Company has not yet
Perusahaan belum menerima Surat Perintah received the Tax Audit Instruction from the
Pemeriksaan Pajak dari Kantor Pajak. Tax Office.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal 16 Agustus 2021, Perusahaan On August 16, 2021, the Company received
menerima SKPLB Pendahuluan atas PPh Preliminary SKPLB for its 2020 CIT amounting
Badan tahun 2020 sebesar USD2.055 yang to USD2,055 which was received by the
telah diterima Perusahaan pada tanggal 25 Company on August 25, 2021. Up to the
Agustus 2021. Sampai dengan tanggal completion date of the consolidation financial
penyelesaian laporan keuangan konsolidasian statements, the Company has not yet
ini, Perusahaan belum menerima Surat received the Tax Audit Instruction from the
Perintah Pemeriksaan Pajak dari Kantor Pajak. Tax Office.
Pada tanggal 29 Juli 2022, Perusahaan On July 29, 2022, the Company received
menerima SKPLB Pendahuluan atas PPh Badan Preliminary SKPLB for its 2021 CIT amounting
tahun 2021 sebesar Rp32.358 juta (setara to Rp32,358 million (equivalent to USD2,170)
dengan USD2.170) yang telah diterima which was received by the Company on
Perusahaan pada tanggal 2 Agustus 2022. August 2, 2022. The Company has received
Perusahaan menerima pengembalian pajak the tax refund on August 9, 2022. Up to the
pada tanggal 9 Agustus 2022. Sampai dengan completion date of the consolidated financial
tanggal penyelesaian laporan keuangan statements, the Company has not yet
konsolidasian ini, Perusahaan belum menerima received the Tax Audit Instruction from the
Surat Pemeriksaan Pajak dari Kantor Pajak. Tax Office.
Pada tanggal 25 Agustus 2022, Perusahaan On August 25, 2022, the Company received
menerima Surat Keputusan Pengembalian the Preliminary Tax Return Decision Letter
Pendahuluan Kelebihan Pajak (“SKPPKP”) (“SKPPKP”) for VAT June 2022. On
atas PPN Masa Juni 2022. Pada tanggal September 2, 2022, the Company received
2 September 2022, Perusahaan menerima the decision of tax overpayment refund
keputusan pengembalian kelebihan amounting to Rp134,172 million. On
pembayaran pajak sebesar Rp134.172 juta. September 14, 2022, the Company received
Pada tanggal 14 September 2022, Perusahaan the tax refund amounting to Rp134,172 million
telah menerima pengembalian pajak sebesar (equivalent to USD9,001).
Rp134.172 juta (setara dengan USD9.001).
Pada tanggal 18 Oktober 2023, Perusahaan On October 18, 2023, the Company received
menerima SKPPKP atas Pengembalian a SKPPKP for Preliminary Refund of Excess
Pendahuluan Kelebihan Pajak Penghasilan Income Tax for 2022. On October 24, 2023,
Tahun 2022. Pada tanggal 24 Oktober 2023, the Company received a decision to return tax
Perusahaan menerima keputusan overpayment amounting to USD8,203. The
pengembalian kelebihan pembayaran pajak difference in payment of Article 28A income
sebesar USD8.203. Selisih pembayaran tax refunds for 2020 is recorded in the perior
restitusi pajak penghasilan Pasal 28A tahun year adjustments.
2020 dicatat dalam penyesuaian periode lalu.
PT Krakatau Engineering (“KE”) PT Krakatau Engineering (“KE”)
• Tahun 2018 • Fiscal Year 2018
Pada tanggal 24 September 2021, On September 24, 2021, the Company
Perusahaan mengajukan banding atas Surat submitted tax appeal regarding the VAT
Keterangan Pajak Kurang Bayar (“SKPKB“) period 2018 Tax Underpayment
PPN periode tahun 2018. KE mengklaim Assessment Letter (“SKPKB”). KE claimed
jumlah lebih bayar PPN periode tahun 2018 the amount of overpayment of VAT period
sebesar Rp118.651 juta, sedangkan 2018 amounted to Rp118,651 million ,
Direktorat Jenderal Pajak (“DJP”) mengakui while Directorate General of Taxes (“DGT”)
jumlah PPN periode tahun 2018 yang dapat recognised the amount of VAT period 2018
dikompensasikan sebesar Rp63.144 juta. which could be compensated amounted to
Dari nilai tersebut, KE mengajukan restitusi Rp63,144 million. From that amount, KE
sebesar Rp55.272 juta namun menurut DJP submitted a restitution and subsequently
yang dapat diakui sebesar Rp55.213 juta, on June 15, 2023 KE received cash from
dan selanjutnya pada tanggal 15 Juni 2023 the restitution amounted to Rp55,213
KE menerima kas dari restitusi tersebut million. The remaining is carried over to the
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
sebesar Rp55.213 juta. Sisanya next tax period. As of December 31, 2023,
dikompensasikan ke masa pajak berikutnya. KE is undergoing a Judicial Review of the
Per 31 Desember 2023, KE sedang overpaid VAT difference recognized by the
melakukan upaya Peninjauan Kembali atas DGT and KE amounted to Rp55,507
selisih lebih bayar PPN yang diakui oleh DJP million.
dan KE sebesar Rp55.507 juta.
• Tahun 2019 • Fiscal Year 2019
Pada tanggal 31 Januari 2022, KE On January 31, 2022, KE proposed the
mengajukan restitusi pendahuluan atas preliminary restitution of VAT for period
PPN 2019 sebesar Rp31.328 juta. Pada 2019 amounting to Rp31,328 million. On
tanggal 22 Februari 2022, KE menerima February 22, 2022, KE received SKPPKP
SKPPKP atas PPN 2019 sebesar of VAT period 2019 amounting to
Rp30.130 juta. KE telah menerima kas atas Rp30,130 million. KE has received the
restitusi pendahuluan atas PPN 2019 cash from preminilary restitution of VAT for
sebesar Rp29.843 juta pada bulan Maret period 2019 amounting to Rp29,843 million
2022. Selisih antara jumlah yang diajukan on March 2022. The difference between
oleh KE dengan yang disetujui oleh DJP the amount submitted by KE and that
dicatat sebagai beban lain-lain di tahun approved by the DGT is recorded as other
2022. expenses in 2022.
• Tahun 2020 • Fiscal Year 2020
Pada tanggal 31 Maret 2022, KE On March 31, 2022, the Company
mengajukan restitusi pendahuluan atas proposed the preliminary restitution of VAT
PPN 2020 sebesar Rp18.725 juta. Pada for period 2020 amounting to Rp18,725
tanggal 26 April 2022, KE menerima million. On April 26, 2022, KE received
SKPPKP atas PPN 2020 sebesar SKPPKP of VAT period 2019 amounting to
Rp17.863 juta. KE telah menerima kas atas Rp17,863 million. KE has received the
restitusi pendahuluan atas PPN 2020 cash from preminilary restitution of VAT for
sebesar Rp17.862 juta pada bulan Mei period 2020 amounting to Rp17,862 million
2022. Selisih antara jumlah yang diajukan on May 2022. The difference between the
oleh KE dengan yang disetujui oleh DJP amount submitted by KE and that
dicatat sebagai beban lain-lain di tahun approved by the DJP is recorded as other
2022. expenses in 2022.
• Tahun 2021 • Fiscal Year 2021
Pada tanggal 23 Juni 2022, KE On June 23, 2022, KE proposed the
mengajukan restitusi pendahuluan atas preliminary restitution of VAT for period
PPN 2021 sebesar Rp4.751 juta. Pada 2021 amounting to Rp4,751 million. On
tanggal 21 Juli 2022, KE menerima July 21, 2022, KE received SKPPKP of
SKPPKP atas PPN 2021 sebesar Rp4.751 VAT period 2021 amounting to Rp4,751
juta. KE telah menerima kas atas restitusi million. KE has received the cash from
pendahuluan atas PPN 2021 sebesar preliminary restitution of VAT for period
Rp3.783 juta pada bulan Agustus 2022. 2021 amounting to Rp3,783 million on
Selisih antara jumlah yang diajukan oleh August 2022. The difference between the
KE dengan yang disetujui oleh DJP dicatat amount submitted by KE and that
sebagai beban lain-lain di tahun 2022. approved by the DGT is recorded as other
expenses in 2022.
• Tahun 2022 • Fiscal Year 2022
Pada tanggal 15 Februari 2023 KE telah On February 15, 2023, KE received
menerima SKPPKP atas PPN masa SKPPKP of VAT of tax period August 2022
Agustus 2022 sebesar Rp3.060 juta dan amounting to Rp3,060 million and for tax
masa November 2022 sebesar Rp3.936 period November 2022 amounting to
juta. KE telah menerima kas atas SKPPKP Rp3,936 million. KE has received cash
pada tanggal 3 Maret 2023 atas PPN masa from SKPPKP on March 3, 2023 for VAT of
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Agustus 2022 sebesar Rp3.060 juta dan tax period August 2022 amounting to
tanggal 28 Februari 2023 atas PPN masa Rp3,060 million and on February 28, 2023
November 2022 sebesar Rp3.865 juta. for VAT of tax period November 2022
Pada tanggal 1 September 2022, KE amounting to Rp3,865 million. On
mengajukan restitusi pendahuluan atas September 1, 2022, KE proposed the
PPN 2022 sebesar Rp9.883 juta. Pada preliminary restitution of VAT for period
tanggal 29 September 2022, KE menerima 2022 amounting to Rp9,883 million. On
SKPPKP atas PPN 2022 sebesar Rp9.328 September 29, 2022, KE received
juta. KE telah menerima kas atas restitusi SKPPKP of VAT period 2022 amounting to
pendahuluan atas PPN 2022 sebesar Rp9,328 million. KE has received the cash
Rp9.328 juta pada bulan Oktober 2022. from preminilary restitution of VAT for
Selisih antara jumlah yang diajukan oleh period 2022 amounting to Rp9,328 million
KE dengan yang disetujui oleh DJP dicatat on October 2022. The difference between
sebagai beban lain-lain di tahun 2022. the amount submitted by KE and that
approved by the DGT is recorded as other
expenses in 2022.
PT Krakatau Baja Konstruksi (“KBK”) PT Krakatau Baja Konstruksi (“KBK”)
Pada tahun 2023, KBK menerima Surat On year 2023, KBK received a Tax Collection
Tagihan Pajak (STP) berupa sanksi Letter (STP) in the form of administrative
administrasi bunga atas keterlambatan penalties interest for late payment year 2018
pembayaran Pajak Pertambahan Nilai (PPN) of Value Added Tax (VAT) with a total
tahun 2018 dengan total sebesar Rp18 juta. amounting to Rp18 million. The administrative
Sanksi administrasi tersebut telah dibayar dan sanctions have been paid and charged to the
dibebankan pada laporan laba rugi current year's consolidated statement of
konsolidasian tahun berjalan. income.
KBK melaporkan kelebihan Pajak Penghasilan KBK reported excess Corporate Income Tax
Badan tahun 2022 sebesar USD87. Pada 1 for 2022 amounting to USD87. On December
Desember 2023, KBK menerima SKPLB atas 1, 2023, the company received an SKPLB for
Pajak Penghasilan Badan tahun 2022 sebesar 2022 Corporate Income Tax amounting to
USD87,292 dan telah dibayarkan oleh kantor USD87,292 and has been paid by the tax
pajak, sisanya sebesar USD534, office, the remaining amount of USD534, is
diperhitungkan sebagai penyesuaian pajak kini calculated as an adjustment for current tax of
tahun sebelumnya. prior year.
PT Krakatau Pipe Industries (“KPI”) PT Krakatau Pipe Industries (“KPI”)
Pada 3 April 2023, KPI menerima SKPLB PPN On April 3, 2023, KPI received SKPLB VAT
sebesar Rp39.360 juta (setara dengan amounted to Rp39,360 million (equivalent to
USD2,571) dan Surat Ketetapan Pajak Kurang USD2,571) and Underpayment Tax
Bayar (SKPKB) atas Pajak Penghasilan Final Assessment Letter (SKPKB) for Final Income
sebesar Rp207 juta (setara dengan USD13), Tax amounted to Rp207 million (equivalent to
masing-masing tahun 2021. USD13), respectively in 2021.
Pada tanggal 27 April 2023, KPI menerima On April 27, 2023, KPI received a refund for
pengembalian atas SKPLB PPh Badan tahun the approved 2021 Corporate Income Tax
2021 yang disetujui sebesar sebesar Rp3.186 SKPLB amounting to Rp3,186 million
juta (setara dengan USD208), sisanya sebesar (equivalent to USD208), the remaining amount
USD35, diperhitungkan sebagai penyesuaian of USD35, is calculated as an adjustment for
pajak kini tahun sebelumnya. current tax of prior year.
Pada 18 Oktober 2023, KPI menerima On October 18, 2023, KPI received a refund of
pengembalian atas SKPLB PPN masa Maret the approved VAT SKPLB for March 2023
2023 yang disetujui sebesar Rp97.618 juta amounting to Rp97,618 million (equivalent to
(setara dengan USD6,304). USD6,304).
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
PT Krakatau Global Trading (“KGT”) PT Krakatau Global Trading (“KGT”)
Pada tahun 2023, KGT menerima SKPKB atas On year 2023, KGT received a Tax SKPKB for
Pajak Pertambahan Nilai (PPN), Pajak Value Added Tax (VAT), Income Tax (PPH)
Penghasilan (PPH) Pasal 21 dan Pasal 4 (2) Article 21 and Article 4 (2) year 2021 with a
tahun 2021 dengan total sebesar Rp339.159 total amounting to Rp339,159 million. The
juta. SKPKB tersebut telah dibebankan pada SKPKB has been charged to the current year's
laporan laba rugi konsolidasian tahun berjalan. consolidated income statement.
Pada 9 Juni 2023, KGT menerima menerima On June 9, 2023, KGT received a refund of
pengembalian atas SKPLB atas PPh Badan SKPLB for the approved Corporate Income
tahun 2021 yang disetujui sebesar Rp3.242 Tax year 2021 amounting to Rp3,242 million
juta (setara dengan USD210). KGT telah (equivalent to USD210. KGT has received the
menerima pengembalian pajak seluruhnya. entire tax refund.
Pada tahun 2023, KGT menerima Surat On year 2023, KGT received a Tax Collection
Tagihan Pajak (STP) berupa sanksi Letter (STP) in the form of interest
administrasi bunga atas keterlambatan administrative sanctions for late payments of
pembayaran Pajak Pertambahan Nilai (PPN), Value Added Tax (VAT), Income Tax (PPH)
Pajak Penghasilan (PPH) Pasal 21, Pasal 23 Article 21, Article 23 and Article 4 (2)
dan Pasal 4 (2) masing-masing tahun 2023, respectively in 2023, 2021 , 2020 and 2019
2021, 2020 dan 2019 dengan total sebesar with a total amounting to Rp31 million. The
Rp31 juta. Sanksi administrasi tersebut telah administrative sanctions have been paid and
dibayar dan dibebankan pada laporan laba rugi charged to the current year's consolidated
konsolidasian tahun berjalan. statement of income.
PT Krakatau Sarana Infrastruktur (“KSI”) PT Krakatau Sarana Infrastruktur (“KSI”)
Pada bulan Oktober 2023, KSI menerima In October 2023, KSI received an SKPLB
SKPLB terkait PPN sebesar Rp97.088 juta related to VAT amounting to Rp97,088 million
untuk tahun buku 2022. Pada bulan November for the 2022 financial year. In November 2023,
2023, pengembalian dana sebesar Rp44.413 a refund of Rp44,413 million was received by
juta diterima oleh KSI setelah dikompensasi KSI after being compensated by notification of
dengan pemberitahuan SKPKB sebesar the SKPKB amounting to Rp50,133 million for
Rp50.133 juta untuk tahun fiskal 2019 dan the 2019 fiscal year and Rp2,543 million for
Rp2.543 juta untuk tahun buku 2022. the 2022 fiscal year. Based on the results of
Berdasarkan hasil SKPKB, KSI harus the SKPKB, KSI must treat HGB over HPL as
memperlakukan HGB di atas HPL sebagai a final tax subject of 10%, instead of 2.5%.
subjek pajak final sebesar 10% dari tarif
sebelumnya sebesar 2,5%.
PT Krakatau Jasa Logistik (“KJL”) PT Krakatau Jasa Logistik (“KJL”)
Pada tanggal 3 April 2023, berdasarkan surat On April 3, 2023, based on the overpayment
Ketetapan Pajak Lebih Bayar atas Pajak Tax Assessment Letter decision of Corporate
Penghasilan Badan Perusahaan untuk tahun Income Tax for the year 2021, KJL received
pajak 2021, KJL menerima pembayaran payment from overpayment of corporate
kelebihan Pajak Penghasilan Badan sebesar income tax amounted to Rp2,738 million on
Rp2.738 juta, pada tanggal 26 Juni 2023. June 26, 2023. The difference of KJL
Selisih atas Pajak Penghasilan Badan KJL corporate income tax was recorded to prior
dicatatkan ke penyesuaian pajak tahun lalu. year tax adjustment.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
i. Administrasi i. Administration
Berdasarkan Undang-Undang Perpajakan yang Under the Taxation Laws of Indonesia,
berlaku di Indonesia, perusahaan-perusahaan companies within the Group which are
di dalam Grup yang berdomisili di Indonesia domiciled in Indonesia calculate and pay tax
menghitung dan membayar sendiri besarnya on the basis of self- assessment. The DGT
jumlah pajak yang terutang. DJP dapat may assess or amend taxes within five years
menetapkan atau mengubah pajak dalam batas of the time the tax becomes due.
waktu lima tahun saat terutangnya pajak.
j. Tarif Pajak j. Tax Rate
Perusahaan Terbuka yang memenuhi syarat- Publicly Listed Companies which fulfil certain
syarat tertentu dapat memperoleh tarif sebesar requirements are entitled to obtain a rate
3% lebih rendah dari tarif PPh Badan yang amounting to 3% lower than the applicable CIT
berlaku. Dalam hal Perusahaan memenuhi rate. In the event that the Company fulfils the
syarat-syarat tersebut, Perusahaan dapat requirements, the Company can obtain a lower
memperoleh tarif PPh Badan lebih rendah CIT rate for Fiscal Years 2023 and 2022.
untuk Tahun Pajak 2023 dan 2022.
Pada tanggal 29 Oktober 2021, Presiden On October 29, 2021, the President of the
Republik Indonesia telah mengesahkan Republic of Indonesia ratified Harmonisation of
Rancangan Undang-Undang tentang Tax Regulations Bill (the “HPP Bill”) into Law
Harmonisasi Peraturan Perpajakan (“RUU HPP”) No. 7 Year 2021 (the “HPP Law”). The HPP
menjadi Undang- Undang No. 7 Tahun 2021 Law, among other things, stipulates an increase
(“UU HPP”). UU HPP antara lain menetapkan in the VAT rate to 11% effective from April 1,
kenaikan tarif PPN menjadi 11% yang berlaku 2022 and to 12%, which applies at the latest on
sejak 1 April 2022 dan 12% berlaku paling lambat January 1, 2025, and a CIT rate for Corporate
1 Januari 2025, tarif PPh bagi Wajib Pajak Badan Tax Payer and Permanent Establishment that
dan Bentuk Usaha Tetap sebesar 22% berlaku remains at 22% effective from Fiscal Year
mulai Tahun Pajak 2022. 2022.
Pada tanggal 21 Februari 2022, Pemerintah On February 21, 2022, the Indonesian
Indonesia mengeluarkan Peraturan Pemerintah Government issued a Government Regulation
No. 9 tahun 2022 terkait tarif pajak final. Tarif No. 9, year 2022 related to construction service
pajak final disesuaikan menjadi: final tax tate. The rate was adjusted to the
following:
• 1,75% untuk orang pribadi yang • 1.75% for an individual who provides
menyediakan jasa konstruksi dan memiliki construction service and has an operating
izin operasi; licence;
• 4% untuk orang pribadi atau badan usaha • 4% for an individual or company who
yang menyediakan jasa konstruksi dan tidak provides construction service and does not
memiliki izin operasi; have an operating licence;
• 2,65% untuk badan usaha yang • 2.65% for a company who provides
menyediakan jasa konstruksi dan memiliki construction service and has an operating
izin operasi; licence;
• 3,5% untuk orang pribadi dan badan usaha • 3.5% for an individual and company who
yang menyediakan jasa konsultasi provides construction consultation service
konstruksi dan memiliki izin operasi; dan and has an operating licence; and
• 6% untuk orang pribadi dan badan usaha • 6% for an individual and company who
yang menyediakan jasa konsultasi provides construction consultation service
konstruksi dan tidak memiliki izin operasi. and does not have an operating licence.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
22. Beban Akrual 22. Accrued Expenses
2023 2022
USD USD
Bunga 14,094 8,496 Interest
Biaya Proyek 7,823 4,720 Project Expenses
Jasa Profesional 6,663 5,061 Professional Fees
Sewa 5,000 2,106 Rental
Perawatan dan Pemeliharaan 2,530 2,292 Repairs and Maintenance Expenses
Beban Angkut dan Penanganan 1,697 7,604 Delivery and Handling Expenses
Lain-Lain 7,312 6,436 Others
Total 45,119 36,715 Total
23. Pendapatan Diterima di Muka 23. Unearned Revenue
2023 2022
USD USD
Uang Muka Pelanggan 63,252 34,747 Advances from Customers
Uang Muka Sewa 855 3,848 Advances from Rent
Uang Muka Konstruksi 741 991 Advances for Construction
Lain-lain 1,548 1,338 Others
Total 66,396 40,924 Total
24. Pinjaman Jangka Panjang 24. Long-Term Loans
2023 2022
USD USD
Pinjaman Bank Bank Loans
Restrukturisasi Pinjaman Loan Restructuring
Tranche A 163,487 169,575 Tranche A
Tranche B 239,569 488,737 Tranche B
Tranche C 944,043 924,527 Tranche C
Entitas Anak Subsidiaries
KSI dan Entitas Anak KSI and Subsidiaries
Entitas Berelasi dengan Pemerintah Government-Related Entities
PT Bank Syariah Indonesia Tbk PT Bank Syariah Indonesia Tbk
(Rp49.782 juta pada tahun 2023 dan (Rp49,782 million in 2023 and
Rp85.688 juta pada tahun 2022) 3,224 5,488 Rp85,688 million in 2022)
Pihak Ketiga Third Party
PT Bank Jasa Jakarta PT Bank Jasa Jakarta
(Rp26.199 juta pada tahun 2023 dan (Rp26,199 million in 2023 and
Rp37.175 juta pada tahun 2022) 1,697 2,384 Rp37,175 million in 2022)
Entitas Anak Subsidiaries
KBS dan Entitas Anak KBS and Subsidiaries
Entitas Berelasi dengan Pemerintah Government-Related Entities
PT Bank Syariah Indonesia Tbk PT Bank Syariah Indonesia Tbk
(Rp1.388 juta pada tahun 2023 dan (Rp1,388 million in 2023 and
Rp5.267 juta pada tahun 2022) 91 338 Rp5,267 million in 2022)
Pihak Ketiga Third Party
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk Jawa Barat dan Banten Tbk
(Rp155.084 juta pada tahun 2023 dan (Rp155,084 million in 2023 and
Rp168.633 juta pada tahun 2022) 9,555 12,520 Rp168,633 million in 2022)
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
USD USD
KTI KTI
Pihak Ketiga Third Party
PT Bank Panin Dubai Syariah Tbk PT Bank Panin Dubai Syariah Tbk
(Nihil pada Tahun 2023, (Nil in 2023,
Rp140.367 Juta pada Tahun 2022) -- 9,003 Rp140,367 Million in 2022)
Pinjaman Non-Bank Non-Bank Loans
KSI dan Entitas Anak KSI and Subsidiaries
Entitas Berelasi dengan Pemerintah Government-Related Entities
PT Sarana Multi Infrastruktur (Persero) PT Sarana Multi Infrastruktur (Persero)
(Nihil pada Tahun 2023, (Nil in 2023,
Rp40.594 Juta pada Tahun 2022) 51,153 2,603 Rp40,594 Million in 2022)
Mandiri Tunas Finance Mandiri Tunas Finance
(Rp1.996 juta pada tahun 2023 dan (Rp1,996 million in 2023 and
Rp1.315 juta pada tahun 2022) 129 83 Rp1,315 million in 2022)
Pihak Ketiga Third Party
Toyota Astra Finance Toyota Astra Finance
(Rp16.554 juta pada tahun 2023) 1,072 -- (Rp16,554 million in 2023)
Sunindo Kookmin Best Finance Sunindo Kookmin Best Finance
(Rp5.202 juta pada tahun 2023) 337 -- (Rp5,202 million in 2023)
Clipan Finance Indonesia Clipan Finance Indonesia
(Rp4.124 juta pada tahun 2023) 267 -- (Rp4,124 million in 2023)
KBS dan Entitas Anak KBS and Subsidiary
Entitas Berelasi dengan Pemerintah Government-Related Entity
PT Sarana Multi Infrastruktur (Persero) PT Sarana Multi Infrastruktur (Persero)
Rp76.848 juta pada tahun 2023 dan Rp76,848 million in 2023 and
Rp128.318 Juta pada Tahun 2022, 4,977 8,230 Rp128,318 million in 2022)
Total 1,419,600 1,623,488 Total
Dikurangi: Pinjaman Jangka
Panjang yang Jatuh Tempo Less: Current Maturities of
dalam Waktu Satu Tahun (1,407,915) (1,603,840) Long-Term Loans
Pinjaman Jangka Panjang, Setelah
Dikurangi Bagian yang Jatuh Long-Term Loans,
Tempo dalam Waktu Satu Tahun 11,685 19,648 Net of Current Maturities
Pinjaman Bank Bank Loans
Restrukturisasi Pinjaman Loan Restructuring
Sehubungan dengan kondisi operasi dan In connection with the Group’s operational and
keuangan Grup, pada tanggal 30 September financial condition, on September 30, 2019, the
2019, Perusahaan, MJIS, KPI, KE, dan KBK Company, MJIS, KPI, KE and KBK (the
(“Perusahaan dan entitas anak yang unsustain “Company and unsustained subsidiaries or
atau entitas anak yang mengalami rugi subsidiaries that suffered operating loss”)
operasi”) telah menandatangani Perjanjian signed an Addendum and Restatement
Adendum dan Pernyataan Kembali untuk Agreement for Restructuring Purposes (“loan
Tujuan Restrukturisasi (“perjanjian restructuring agreement”) with Bank Mandiri,
restrukturisasi pinjaman”) dengan Bank BNI, BRI, PT Bank ICBC Indonesia (“ICBC”),
Mandiri, BNI, BRI, PT Bank ICBC Indonesia Indonesia Eximbank and BCA for all the
(“ICBC”), Indonesia Eximbank dan BCA untuk existing outstanding loans which consist of
seluruh saldo pinjaman yang masih terutang short-term loans and long-term loans. This
baik untuk pinjaman jangka pendek maupun agreement has been notarised by Ariani L.
jangka panjang. Perjanjian ini telah diaktakan Rachim, S.H., a Notary in Jakarta, with Notarial
dengan Akta Notaris No. 41 oleh Ariani L. Deed No. 41, dated September 30, 2019.
Rachim, S.H., Notaris di Jakarta tertanggal
30 September 2019.
Pada bulan Desember 2019 dan Januari 2020, In December 2019 and January 2020, PT Bank
PT Bank DBS Indonesia (“Bank DBS”), OCBC DBS Indonesia (“Bank DBS”), OCBC NISP, PT
NISP, PT Bank CIMB Niaga Tbk (“CIMB Niaga”) Bank CIMB Niaga Tbk (“CIMB Niaga”) and
dan Standard Chartered Bank (“Bank SCB”) telah Standard Chartered Bank (“Bank SCB”) have
PT KRAKATAU STEEL
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Juni 2024 101 2023 Annual Report & Sustainability
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
menandatangani dokumen aksesi yang signed an accession document which proves
menyatakan penundukan diri terhadap perjanjian the submission to the above loan restructuring
restrukturisasi pinjaman tersebut di atas. agreement.
Perjanjian restrukturisasi pinjaman ini This loan restructuring agreement has
mengubah beberapa ketentuan-ketentuan dari changed several terms from previous loan
perjanjian pinjaman sebelumnya dari masing- agreements with its creditors such as changes
masing kreditur yaitu perubahan jangka waktu in the maturity date of loans, interest rates and
pinjaman, suku bunga dan jadwal pembayaran payment schedules of loan principal and
pokok pinjaman dan bunga. interests.
Pinjaman ini dibagi menjadi tiga tranches yaitu These loans are divided into three tranches
Tranche A, Tranche B dan Tranche C. which consist of Tranche A, Tranche B and
Perjanjian ini mengatur pembayaran pokok Tranche C. This agreement regulates the
pinjaman hingga tahun 2021 dan 2022 untuk payment schedule of loan principal and interest
Tranche B dan hingga tahun 2027 untuk payments until 2021 and 2022 for Tranche B
Tranche A dan pada tahun 2026 dan 2027 and until 2027 for Tranche A and in 2026 and
untuk Tranche C dengan bentuk jadwal 2027 for Tranche C with several forms of the
pembayaran yang telah disepakati dan juga agreed payment schedule and also including
termasuk rencana divestasi entitas anak dan the divestment plan of several subsidiaries and
entitas asosiasi dalam rangka pelunasan associates for the loan settlements. Under this
pinjaman. Dalam perjanjian ini, BNI bertindak agreement, BNI acts as a facility agent,
sebagai agen fasilitas, agen jaminan dan agen guarantee agent and collecting agent.
penampungan.
Berdasarkan perjanjian restrukturisasi pinjaman Under this loan restructuring agreement, all the
ini, seluruh pinjaman dikenakan suku bunga loans bear an interest rate at 4% per annum
sebesar 4% per tahun untuk pinjaman dalam for US Dollar currency loans and Euro
Dolar AS dan untuk pinjaman dalam Euro dan currency loans and 6% per annum for Rupiah
6% per tahun untuk pinjaman dalam Rupiah. currency loans. Part of the interest on this loan
Sebagian bunga pinjaman ini ditangguhkan is deferred in accordance with the agreed
pembayarannya sesuai jadwal pembayaran payment schedule and due in 2027 (Note 25).
yang disepakati dan jatuh tempo di 2027
(Catatan 25).
Pinjaman ini dijamin dengan jaminan fidusia The loan is secured with fiduciary transfer of all
atas seluruh rekening bank, piutang usaha, bank accounts, trade receivables, inventories,
persediaan, dan aset tetap tertentu milik and certain fixed assets of the Company and
Perusahaan dan entitas anak yang unsustain the unsustained subsidiaries which have been
yang diikat dengan fidusia sesuai dengan assigned on a fiduciary basis in accordance
perjanjian awal Perusahaan dan entitas anak with the initial loan agreements between the
yang unsustain dengan masing-masing Company and the unsustained subsidiaries
kreditur. and each creditors.
Pada tanggal 26 Oktober 2020, beberapa On October 26, 2020, several terms in the loan
ketentuan di dalam perjanjian restrukturisasi restructuring agreement were amended, one of
pinjaman telah diubah, dimana salah satunya which relates to the changes in the payment
adalah mengenai perubahan jadwal schedule of a portion of loan principal for
pembayaran sebagian pokok pinjaman untuk Tranche B which were due on September 30,
Tranche B dari yang jatuh tempo 30 September 2021 to September 30, 2022.
2021 menjadi 30 September 2022.
Pinjaman Tranche B sebesar Rp6.248.368 juta Tranche B loan amounted to Rp6,248,368
(setara dengan USD400.742) dan USD100.960 million (equivalent to USD400,742) and
telah jatuh tempo pada tanggal 30 September USD100,960 was due on September 30, 2022.
2022. Pada tanggal 28 Desember 2022, On December 28, 2022, the Company and its
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Perusahaan dan entitas anak yang unsustain unsustained subsidiaries signed the
telah menandatangani perubahan atas amendment of loan restructuring agreement
perjanjian restrukturisasi pinjaman dengan with ten lenders, whereas the maturity date
sepuluh kreditur, dimana jatuh temponya changed from September 30, 2022 to
berubah dari sebelumnya 30 September 2022 December 31, 2023. In connection with the
menjadi 31 Desember 2023. Sehubungan Third Addendum of loan restructuring
dengan Perjanjian Perubahan Ketiga agreement, the Company and the unsustained
restrukturisasi pinjaman tersebut, Perusahaan subsidiaries recognised gain from the
dan entitas anak yang unsustain mengakui laba differences between the restructuring loans’
dari selisih antara nilai wajar pinjaman fair values with their carrying amount at the the
restrukturisasi dengan nilai tercatat pinjaman third addendum of restructuring loans
sebelum restrukturisasi pada saat perubahan amounting to USD18,459 which presented as
perjanjian ketiga pinjaman restrukturisasi part of “Finance income” in the current year
sebesar USD18.459 yang disajikan sebagai profit or loss (Note 37).
bagian dari “Pendapatan keuangan” dalam laba
rugi tahun berjalan (Catatan 37).
Pinjaman ini dijamin dengan jaminan fidusia The loan is secured with the fiduciary transfer
atas seluruh rekening bank, piutang usaha, of all bank accounts, trade receivables,
persediaan, dan aset tetap tertentu milik inventories, and certain fixed assets of the
Perusahaan dan entitas anak yang unsustain Company and the unsustained subsidiaries
yang diikat dengan fidusia sesuai dengan which have been assigned on a fiduciary basis
perjanjian awal Perusahaan dan entitas anak in accordance with the initial loan agreements
yang unsustain dengan masing-masing kreditur between the Company and the unsustained
(Catatan 4, 6, 8, dan 11). subsidiaries and each of the creditors (Notes 4,
6, 8, and 11).
Rincian jaminan yang diberikan atas perjanjian The details of collateral placed under the loan
restrukturisasi pinjaman pada tanggal restructuring agreement as at December 31,
31 Desember 2023 dan 2022 adalah sebagai 2023 and 2022 are as follows:
berikut:
Perusahaan/The Company Jaminan/Collateral
PT Bank Negara Indonesia Persediaan Perusahaan dengan nilai penjaminan sebesar Rp1.875.000 juta, tanah dan bangunan seluas
(Persero) Tbk 2.241.464 m2 dengan nilai penjaminan sebesar Rp2.721.282 juta. Pada tanggal 29 Desember 2022,
Perusahaan mengganti jaminan tanah dan bangunan menjadi seluas 2.147.579 m2 dengan nilai penjaminan
sebesar Rp2.729.246 juta (Catatan 8 dan 11)/Inventories with a guaranteed value of Rp1,875,000 million,
land and a building covering an area of 2,241,464 sqm with a guaranteed value of Rp2,721,282 million. On
29 December 2022, the Company has changed a guaranteed of land and a building into covering an area of
2,147,579 sqm with a guaranteed value of Rp2,729,246 million (Notes 8 and 11).
PT Bank Bank Mandiri Fidusia mesin dan peralatan dengan nilai penjaminan sebesar Rp3.598.634 juta, tanah seluas 1.210.477 sqm
(Persero) Tbk dengan nilai penjaminan sebesar Rp1.107.988 juta, persediaan dan piutang usaha dengan nilai penjaminan
sebesar Rp3.502.000 juta (Catatan 6, 8 dan 11)/Fiduciary guarantees of machinery and equipment with a
guaranteed value of Rp3,598,634 million, land covering an area of 1,210,477 sqm with a guaranteed value of
Rp1,107,988 million, inventories and trade receivables with a guaranteed value of Rp3,502,000 million (Notes
6, 8 and 11).
PT Bank Rakyat Indonesia Dijamin secara fidusia dengan bangunan, mesin mekanis dan peralatan Stockyard Pelabuhan dengan nilai
(Persero) Tbk penjaminan sebesar Rp181.218 juta (Catatan 11)/Secured by buildings, mechanical machinery and
equipment of Harbour Stockyard, on a fiduciary basis, with a committed value of Rp181,218 million
(Note 11).
PT Bank CIMB Niaga Tbk Bangunan dan hak tanggungan atas tanah dengan sertifikat HGB No. 876 milik Perusahaan seluas 315.380
m2 yang terletak di Kecamatan Pulo Merak, Cilegon, dengan nilai penjaminan sebesar USD24.000
(Catatan 11)/The Company’s buildings and land under HGB No. 876 covering an area of 315,380 sqm located
in Kecamatan Pulo Merak, Cilegon, with a guaranteed value of USD24,000 (Note 11).
PT OCBC NISP Tbk Bangunan dan hak tanggungan atas tanah dengan sertifikat HGB No. 598/Kebonbaru Asem Baris, HGB No.
446/ Pegangsaan, HGB No. 190/Pejaten Timur, HGB No. 530/Tegalratu yang terletak di Jakarta dan Cilegon,
dengan nilai penjaminan sebesar Rp117.500 juta (Catatan 11)/Buildings and land under HGB No.
598/Kebonbaru Asem Baris, HGB No. 190/Pejaten Timur, HGB No. 530/Tegalratu located in Jakarta and
Cilegon with a guaranteed value of Rp117,500 million (Note 11).
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Perusahaan/The Company Jaminan/Collateral
PT Bank Central Asia Tbk Tanah dengan sertifikat HGB No. 22/Kubangsari dan HGB No. 2742/Warnasari yang terletak di Cilegon,
dengan nilai hak tanggungan minimal sebesar Rp99.800 juta dan persediaan barang dengan nilai jaminan
fidusia sebesar Rp350.000 juta. Pada tanggal 27 Desember 2022, Perusahaan mengganti jaminan tanah
dengan sertifikat SHGB No. 1316/Kotasari dan SHGB No. 2508/Kotasari dengan nilai penjaminan sebesar
Rp169.800 juta. Pada tanggal 14 April 2023, Perusahaan telah mendapatkan Akta Pemberian Hak
Tanggungan (“APHT”) dan Sertifikat Hak Tanggungan (“SHT”). (Catatan 8 dan 11)/Land under the certificate
of HGB No. 22/Kubangsari and HGB No. 2742/Warnasari located in Cilegon with a minimum guaranteed
value of Rp99,800 million and inventories on a fiduciary basis with a guaranteed value of Rp350,000 million.
On 27 December 2022, the Company has changed a guarantee of land into SHGB No. 1316/Kotasari and
SHGB No. 2508/Kotasari with a guaranteed value of Rp169,800 million. On 14 April 2023, the Company has
obtained the land mortgage deed (“APHT”) and Mortgage Certificate (“SHT”) (Note 8 and 11).
Lembaga Pembiayaan Ekspor Fidusia bangunan dan mesin dengan nilai penjaminan sebesar Rp80.968 juta, tanah dengan sertifikat HGB
Indonesia No. 1125/Kotabumi seluas 309.100 m2 dengan nilai penjaminan sebesar USD20.500 (Catatan 11)/Fiduciary
guarantees of building and machinery with a guaranteed value of Rp80,968 million, land under certificate of
HGB No. 1125/Kotabumi covering an area of 309,100 sqm with a guaranteed value of USD20,500 (Note 11).
PT OCBC NISP Tbk, Tanah dengan sertifikat Hak Pakai No. 107/Gunung Sahari Utara, HGB No. 2716/Gunung Sahari Utara dan
PT Bank DBS Indonesia HGB No. 2717/Gunung Sahari Utara dengan nilai hak tanggungan minimal sebesar Rp80.000 juta
(Catatan 11)/Land under the right-of-use certificate No. 107/Gunung Sahari Utara, certificate HGB No.
2716/Gunung Sahari Utara and HGB No. 2717/Gunung Sahari Utara with a minimum guaranteed value of
Rp80,000 million (Note 11).
Standard Chartered Bank Tanah dengan Sertifikat HGB No. 2742/Warnasari yang terletak di Cilegon, dengan nilai hak tanggungan
Indonesia minimal sebesar Rp36.500 juta. Pada tanggal 26 Januari 2023, Perusahaan telah mendapatkan Akta APHT
dan Sertifikat Hak Tanggungan SHT (Catatan 11)/Land under the certificate of HGB No. 2742/Warnasari
located in Cilegon with a minimum guaranteed value of Rp36,500 million. On 26 January 2023, the Company
has obtained the APHT and SHT (Note 11).
PT Bank Bank Mandiri Tanah dengan sertifikat HGB No. 11 milik Perusahaan seluas 61,45 Ha yang terletak di Samangraya dengan
(Persero) Tbk, PT Bank nilai hak tanggungan minimal sebesar Rp3.100.074 juta dan jaminan fidusia atas mesin, peralatan, suku cadang
Negara Indonesia (Persero) dan aksesoris dengan nilai penjaminan Rp3.220.326 juta (Catatan 8 dan 11) serta Rekening Cadangan
Tbk, PT OCBC NISP Tbk, Pembayaran Kewajiban (“DSRA”) di Bank Mandiri dengan saldo minimum sebesar dua kali cicilan pokok
PT Bank ICBC Indonesia, pinjaman beserta bunganya/Secured on a proportionate basis for land under the certificate of HGB No. 11
PT Bank CIMB Niaga Tbk, covering an area of 61.45 Ha located in Samangraya with a minimum mortgage value of Rp3,100,074 million
Lembaga Pembiayaan Ekspor and a fiduciary guarantee for machinery, equipment, spare parts and accessories with a guaranteed value of
Indonesia Rp3,220,326 million (Notes 8 and 11) and Debt Service Reserve Account (“DSRA”) in Bank Mandiri with the
minimum balance not less than two time of the principal instalment with interest payable thereon.
PT Bank Bank Mandiri Dijamin secara pari passu dengan jaminan untuk fasilitas kredit yang diperoleh dari Bank Mandiri untuk
(Persero) Tbk, PT Bank jaminan fidusia mesin dan peralatan, tanah seluas 1.210.477 m2 dengan nilai penjaminan sebesar
Negara Indonesia (Persero) USD60.236, hak tanggungan atas tanah dengan sertifikat HGB No. 1124 milik Perusahaan seluas
Tbk, PT Bank Rakyat 1.088.935 m2 yang terletak di Kelurahan Kotabumi, Cilegon (Catatan 11) dan DSRA di Bank Mandiri dengan
Indonesia (Persero) Tbk saldo minimum sebesar dua kali cicilan pokok pinjaman beserta bunganya/Secured on a proportionate basis
with the collateral pledged for the credit facilities obtained from Bank Mandiri for fiduciary of machinery and
equipment, land covering an area of 1,210,477 sqm with a guaranteed value of USD60,236, security right over
land under the certificate of HGB No. 1124 located in Kotabumi, Cilegon covering an area of 1,088,935 sqm
(Note 11) and DSRA in Bank Mandiri with a minimum balance of not less than two time of the principal
instalment with interest payable thereon.
Entitas Anak/ Subsidiaries Jaminan/Collateral
KBK
PT Bank Negara Indonesia Piutang usaha, persediaan sebesar Rp37.082 juta dan aset tetap milik KBK dan tanah milik Perusahaan
(Persero) Tbk yang dikuasakan kepada KBK untuk dijadikan sebagai jaminan berdasarkan APHT dengan nilai minimal
Rp860.468 juta (Catatan 6, 8, dan 11)/Trade receivables, inventories amounted to Rp37,082 million and
KBK’s fixed assets and the Company’s land which have been authorised to KBK to be pledged as
collateral as stipulated in the Deed of Right to Transfer Guarantee with a minimum value of Rp860,468 million.
(Notes 6, 8, and 11).
PT Bank Rakyat Indonesia Persediaan dengan nilai penjaminan sebesar Rp350.000 juta dan piutang usaha dengan nilai penjaminan
(Persero) Tbk sebesar Rp203.530 juta (Catatan 6 dan 8)/Inventories with a guaranteed value of Rp350,000 million and
trade receivables with a guaranteed value of Rp203,530 million (Notes 6 and 8).
KPI
PT Bank Rakyat Indonesia Persediaan barang jadi dan bahan baku, tanah seluas 73.958 m2, mesin, peralatan dan pendukung lainnya
(Persero) Tbk yang terkait dengan pabrik pipa baja ERW second line dengan nilai pengikatan sebesar Rp834.923 juta
(Catatan 8 dan 11)/Finished goods and raw material inventories, land covering an area of 73,958 sqm,
machinery, equipment and other supporting facilities related to the second line ERW steel pipes plant with a
guaranteed value of Rp834,923 million (Notes 8 and 11).
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Entitas Anak/ Subsidiaries Jaminan/Collateral
KE
PT Bank Negara Indonesia Jaminan yang sama dengan yang diberikan Perusahaan atas fasilitas pinjaman dari BNI/The same collateral
(Persero) Tbk given by the Company for the facility obtained from BNI.
PT Bank Rakyat Indonesia Dijaminkan secara cessie atas tagihan proyek yang dibiayai pinjaman BRI dengan nilai Rp600.000
(Persero) Tbk juta/Secured by project bills on a cessie basis financed by BRI’s loan amounting to Rp600,000 million.
PT Bank Bank Mandiri Dijaminkan dengan tagihan proyek secara fidusia dengan nilai pengikatan sebesar Rp2.025.000 juta dan
(Persero) Tbk kontrak proyek secara cessie/Secured by fiduciary project bills with a total amount of Rp2,025,000 million
and a cessie project contract.
MJIS
PT Bank Rakyat Indonesia Dijamin dengan piutang usaha, persediaan, mesin dan bangunan (Catatan 6, 8, dan 11)/Secured by trade
(Persero) Tbk receivables, inventories, machinery and buildings (Notes 6, 8, and 11).
Terkait dengan perjanjian tanggal Related to the agreement dated September 30,
30 September 2019, Perusahaan juga telah 2019, the Company also signed an account
menandatangani perjanjian gadai rekening dan pawn agreement and account management
pengelolaan rekening dengan BNI. Rekening with BNI. These accounts will be used to pay
ini digunakan untuk pembayaran pinjaman the Tranche A, Tranche B and Tranche C
Tranche A, Tranche B dan Tranche C dan loans and fully managed by BNI.
dikelola penuh oleh BNI.
Perusahaan bersama dengan para kreditur The Company with creditors have agreed on
telah menyepakati addendum atas MRA yang an addendum to the MRA which includes:
meliputi:
1. Perubahan pertama pada tanggal 1. The first amendment was on October 26,
26 Oktober 2020, yang mengatur 2020, which regulated the change in the
perubahan tanggal jatuh tempo fasilitas maturity date of the Working Capital
Working Capital Bridging Loan (“WCBL”), Bridging Loan ("WCBL") facility, including
termasuk dalam utang Tranche B sebesar in Tranche B debt amounting to
USD200,000 dari semula tanggal USD200,000 from September 30, 2020 to
30 September 2020 menjadi 30 September September 30, 2021; and changes to the
2021; dan perubahan jadwal indikatif target indicative schedule for the implementation
pelaksanaan divestasi entitas anak yang target for the divestment of Subsidiaries
semula selama periode tahun 2019 s/d from initially during the period 2019 to
2021 menjadi selama periode 2021 s/d 2021 to during the period 2021 to 2022.
2022.
2. Perubahan kedua pada tanggal 21 Oktober 2. The second change on October 21, 2021,
2021, yang mengatur perubahan jadwal which regulates changes to the repayment
pembayaran kembali atas pokok utang schedule for the principal of WCBL
WCBL Tranche B dari semula tanggal Tranche B debt from September 30, 2021
30 September 2021 menjadi 31 Desember to December 31, 2021.
2021.
3. Perubahan ketiga pada tanggal 3. The third change on December 28, 2022,
28 Desember 2022, yang mengatur which regulates changes to the Tranche B
perubahan jadwal jatuh tempo utang Tranche debt maturity schedule from September 30
B dari semula tanggal 30 September 2022 2022 to December 31, 2023.
menjadi 31 Desember 2023.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal 5 Mei 2023, terjadi kejadian On May 5, 2023, a short circuit force majeure
kahar (force majeur) korsleting pada salah satu event occurred in one of the production lines
fasilitas lini produksi (Finishing Mill) di pabrik (Finishing Mill) at the HSM 1 factory which
HSM 1 yang mengakibatkan pabrik berhenti caused the factory to stop operating normally,
beroperasi secara normal sehingga sangat thus greatly affecting the Company liquidity
mempengaruhi kondisi likuiditas Perusahaan. conditions. Therefore, the Company has not
Oleh karena itu, Perusahaan belum dapat been able to fulfill its restructuring obligations
memenuhi kewajiban restrukturisasi yang telah which have fallen due. In August 2023, the
jatuh tempo. Pada bulan Agustus 2023, Company has requested a postponement of
Perusahaan telah meminta penundaan payment of obligations (all interest on
pembayaran kewajiban (seluruh bunga obligations of Tranche A, Tranche B and
kewajiban Tranche A, Tranche B dan Tranche Tranche C as well as principal obligations of
C serta kewajiban pokok Tranche A dan Tranche A and Tranche B) to all restructuring
Tranche B) kepada seluruh kreditur creditors until the HSM 1 factory can operate
restrukturisasi sampai dengan pabrik HSM 1 again.
dapat beroperasi kembali.
Tranche A Tranche A
Tabel di bawah ini menunjukkan perincian The below table shows the details of the
pinjaman Tranche A untuk setiap entitas Tranche A loans for each entity:
sebagai berikut:
2023
Perusahaan/
The Company KBK KPI KE MJIS Total
Nilai Nilai Nilai Nilai Nilai Nilai
Tercatat/ Tercatat/ Tercatat/ Tercatat/ Tercatat/ Tercatat/
Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying
Principal Amount Principal Amount Principal Amount Principal Amount Principal Amount Principal Amount
USD USD USD USD USD USD USD USD USD USD USD USD
Bank
PT Bank Bank Mandiri (Persero) Tbk 53,402 51,172 -- -- -- -- 987 919 -- -- 54,389 52,091
PT Bank Negara Indonesia (Persero) Tbk 32,467 30,326 3,555 3,539 -- -- 878 818 -- -- 36,901 34,683
PT Bank Rakyat Indonesia (Persero) Tbk 15,044 14,444 790 716 1,086 967 165 147 1,622 1,452 18,708 17,727
PT Bank CIMB Niaga Tbk 24,048 23,102 -- -- -- -- -- -- -- -- 24,048 23,102
PT OCBC NISP Tbk 13,401 12,749 -- -- -- -- -- -- -- -- 13,401 12,749
PT Bank ICBC Indonesia 4,448 4,273 -- -- -- -- -- -- -- -- 4,448 4,273
Lembaga Pembiayaan
Ekspor Indonesia 7,674 7,132 -- -- -- -- -- -- -- -- 7,674 7,132
PT Bank DBS Indonesia 4,998 4,802 -- -- -- -- -- -- -- -- 4,998 4,802
Standard Chartered Bank Indonesia 2,482 2,384 -- -- -- -- -- -- -- -- 2,482 2,384
PT Bank Central Asia Tbk 4,798 4,544 -- -- -- -- -- -- -- -- 4,798 4,544
Total 162,762 154,927 4,346 4,255 1,086 967 2,030 1,885 1,622 1,452 171,847 163,487
2022
Perusahaan/
The Company KBK KPI KE MJIS Total
Nilai Nilai Nilai Nilai Nilai Nilai
Tercatat/ Tercatat/ Tercatat/ Tercatat/ Tercatat/ Tercatat/
Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying
Principal Amount Principal Amount Principal Amount Principal Amount Principal Amount Principal Amount
USD USD USD USD USD USD USD USD USD USD USD USD
Bank
PT Bank Bank Mandiri (Persero) Tbk 56,362 53,174 -- -- -- -- 1,033 931 -- -- 57,395 54,105
PT Bank Negara Indonesia (Persero) Tbk 34,117 31,098 3,984 3,953 -- -- 919 828 -- -- 39,020 35,879
PT Bank Rakyat Indonesia (Persero) Tbk 15,898 15,042 877 772 1,137 977 173 156 1,622 1,438 19,707 18,385
PT Bank CIMB Niaga Tbk 25,414 24,065 -- -- -- -- -- -- -- -- 25,414 24,065
PT OCBC NISP Tbk 14,135 13,209 -- -- -- -- -- -- -- -- 14,135 13,209
PT Bank ICBC Indonesia 4,701 4,451 -- -- -- -- -- -- -- -- 4,701 4,451
Lembaga Pembiayaan
Ekspor Indonesia 8,056 7,293 -- -- -- -- -- -- -- -- 8,056 7,293
PT Bank DBS Indonesia 5,282 5,002 -- -- -- -- -- -- -- -- 5,282 5,002
Standard Chartered Bank Indonesia 2,628 2,489 -- -- -- -- -- -- -- -- 2,628 2,489
PT Bank Central Asia Tbk 5,056 4,697 -- -- -- -- -- -- -- -- 5,056 4,697
Total 171,649 160,520 4,861 4,725 1,137 977 2,125 1,915 1,622 1,438 181,394 169,575
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Tranche B Tranche B
Tabel di bawah ini menunjukkan perincian The below table shows the details of the
pinjaman Tranche B untuk setiap entitas Tranche B loans for each entity:
sebagai berikut:
2023
Perusahaan/
The Company KBK KPI KE MJIS Total
Nilai Nilai Nilai Nilai Nilai Nilai
Tercatat/ Tercatat/ Tercatat/ Tercatat/ Tercatat/ Tercatat/
Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying
Principal Amount Principal Amount Principal Amount Principal Amount Principal Amount Principal Amount
USD USD USD USD USD USD USD USD USD USD USD USD
Bank
PT Bank Bank Mandiri (Persero) Tbk 70,570 70,495 -- -- -- -- 1,390 1,387 -- -- 71,959 71,882
PT Bank Negara Indonesia (Persero) Tbk 40,574 40,531 5,316 5,312 -- -- 1,237 1,096 -- -- 47,127 46,940
PT Bank Rakyat Indonesia (Persero) Tbk 25,366 25,341 2,493 2,488 3,230 2,936 491 489 7,914 4,321 39,493 35,575
PT Bank CIMB Niaga Tbk 33,174 33,152 -- -- -- -- -- -- -- -- 33,174 33,152
PT OCBC NISP Tbk 17,960 17,941 -- -- -- -- -- -- -- -- 17,960 17,941
PT Bank ICBC Indonesia 6,269 6,266 -- -- -- -- -- -- -- -- 6,269 6,266
Lembaga Pembiayaan
Ekspor Indonesia 10,592 10,581 -- -- -- -- -- -- -- -- 10,592 10,581
PT Bank DBS Indonesia 7,258 7,254 -- -- -- -- -- -- -- -- 7,258 7,254
Standard Chartered Bank Indonesia 3,526 3,524 -- -- -- -- -- -- -- -- 3,526 3,524
PT Bank Central Asia Tbk 6,461 6,454 -- -- -- -- -- -- -- -- 6,461 6,454
Total 221,749 221,539 7,808 7,800 3,230 2,936 3,117 2,972 7,914 4,321 243,818 239,569
2022
Perusahaan/
The Company KBK KPI KE MJIS Total
Nilai Nilai Nilai Nilai Nilai Nilai
Tercatat/ Tercatat/ Tercatat/ Tercatat/ Tercatat/ Tercatat/
Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying
Principal Amount Principal Amount Principal Amount Principal Amount Principal Amount Principal Amount
USD USD USD USD USD USD USD USD USD USD USD USD
Bank
PT Bank Bank Mandiri (Persero) Tbk 146,947 142,705 -- -- -- -- 2,894 2,753 -- -- 149,841 145,458
PT Bank Negara Indonesia (Persero) Tbk 84,488 82,049 11,161 11,106 -- -- 2,575 2,450 -- -- 98,224 95,605
PT Bank Rakyat Indonesia (Persero) Tbk 52,895 51,505 5,190 5,030 6,726 6,507 1,022 972 9,596 9,312 75,429 73,326
PT Bank CIMB Niaga Tbk 69,480 68,195 -- -- -- -- -- -- -- -- 69,480 68,195
PT OCBC NISP Tbk 37,397 36,318 -- -- -- -- -- -- -- -- 37,397 36,318
PT Bank ICBC Indonesia 13,169 12,996 -- -- -- -- -- -- -- -- 13,169 12,996
Lembaga Pembiayaan
Ekspor Indonesia 22,056 21,419 -- -- -- -- -- -- -- -- 22,056 21,419
PT Bank DBS Indonesia 15,246 15,046 -- -- -- -- -- -- -- -- 15,246 15,046
Standard Chartered Bank Indonesia 7,407 7,309 -- -- -- -- -- -- -- -- 7,407 7,309
PT Bank Central Asia Tbk 13,453 13,065 -- -- -- -- -- -- -- -- 13,453 13,065
Total 462,538 450,607 16,351 16,136 6,726 6,507 6,491 6,175 9,596 9,312 501,702 488,737
Tranche C Tranche C
Tabel di bawah ini menunjukkan perincian The below table shows the details of the
pinjaman Tranche C untuk setiap entitas Tranche C loans for each entity:
sebagai berikut:
2023
Perusahaan/
The Company KBK KPI KE MJIS Total
Nilai Nilai Nilai Nilai Nilai Nilai
Tercatat/ Tercatat/ Tercatat/ Tercatat/ Tercatat/ Tercatat/
Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying
Principal Amount Principal Amount Principal Amount Principal Amount Principal Amount Principal Amount
USD USD USD USD USD USD USD USD USD USD USD USD
Bank
PT Bank Bank Mandiri (Persero) Tbk 302,719 289,154 -- -- -- -- 5,701 5,203 -- -- 308,421 294,358
PT Bank Negara Indonesia (Persero) Tbk 187,550 172,790 21,776 21,653 -- -- 5,074 4,632 -- -- 214,400 199,075
PT Bank Rakyat Indonesia (Persero) Tbk 80,065 76,718 11,953 10,578 15,492 13,597 2,353 2,079 21,884 17,028 131,748 120,000
PT Bank CIMB Niaga Tbk 137,621 128,547 -- -- -- -- -- -- -- -- 137,621 128,547
PT OCBC NISP Tbk 76,683 70,740 -- -- -- -- -- -- -- -- 76,683 70,740
PT Bank ICBC Indonesia 25,692 24,640 -- -- -- -- -- -- -- -- 25,692 24,640
Lembaga Pembiayaan
Ekspor Indonesia 44,324 40,557 -- -- -- -- -- -- -- -- 44,324 40,557
PT Bank DBS Indonesia 28,604 26,718 -- -- -- -- -- -- -- -- 28,604 26,718
Standard Chartered Bank Indonesia 14,299 13,356 -- -- -- -- -- -- -- -- 14,299 13,356
PT Bank Central Asia Tbk 27,717 26,052 -- -- -- -- -- -- -- -- 27,717 26,052
Total 925,274 869,273 33,729 32,231 15,492 13,597 13,129 11,914 21,884 17,028 1,009,507 944,043
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2022
Perusahaan/
The Company KBK KPI KE MJIS Total
Nilai Nilai Nilai Nilai Nilai Nilai
Tercatat/ Tercatat/ Tercatat/ Tercatat/ Tercatat/ Tercatat/
Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying
Principal Amount Principal Amount Principal Amount Principal Amount Principal Amount Principal Amount
USD USD USD USD USD USD USD USD USD USD USD USD
Bank
PT Bank Bank Mandiri (Persero) Tbk 302,346 284,418 -- -- -- -- 5,645 4,904 -- -- 307,991 289,322
PT Bank Negara Indonesia (Persero) Tbk 186,482 167,253 21,776 21,580 -- -- 5,025 4,365 -- -- 213,283 193,198
PT Bank Rakyat Indonesia (Persero) Tbk 80,055 75,628 11,836 10,057 15,340 12,902 2,330 2,024 21,884 18,775 131,445 119,386
PT Bank CIMB Niaga Tbk 137,621 125,770 -- -- -- -- -- -- -- -- 137,621 125,770
PT OCBC NISP Tbk 76,529 68,783 -- -- -- -- -- -- -- -- 76,529 68,783
PT Bank ICBC Indonesia 25,692 24,300 -- -- -- -- -- -- -- -- 25,692 24,300
Lembaga Pembiayaan
Ekspor Indonesia 44,032 39,108 -- -- -- -- -- -- -- -- 44,032 39,108
PT Bank DBS Indonesia 28,604 26,141 -- -- -- -- -- -- -- -- 28,604 26,141
Standard Chartered Bank Indonesia 14,299 13,067 -- -- -- -- -- -- -- -- 14,299 13,067
PT Bank Central Asia Tbk 27,637 25,452 -- -- -- -- -- -- -- -- 27,637 25,452
Total 923,297 849,920 33,612 31,637 15,340 12,902 13,000 11,293 21,884 18,775 1,007,133 924,527
Rincian restrukturisasi pinjaman berdasarkan The details of loan restructuring based on
mata uang adalah sebagai berikut: currencies are as follows:
2023
Pokok Pinjaman/ Nilai Tercatat/
Loan Principal Carrying Amount
USD
31 Desember 2023 31 December 2023
Tranche A Tranche A
Rupiah (Rp553.880 Juta) Rp663,181 juta 34,580 Rupiah (Rp553,880 Million)
Dolar AS USD129,582 128,022 US Dollars
Euro (€803.800 (Nilai Penuh)) 811,239 884 Euro (€803,800 (Full Amount))
Subtotal 163,486 Subtotal
2023
Pokok Pinjaman/ Nilai Tercatat/
Loan Principal Carrying Amount
USD
Tranche B Tranche B
Rupiah (Rp2.957.025 Juta) Rp3,022,298 191,530 Rupiah (Rp2,957,025 Million)
Dolar AS USD43,053 48,039 US Dollars
Subtotal 239,569 Subtotal
Tranche C Tranche C
Rupiah (Rp3.390.630 Juta) Rp3,842,686 219,615 Rupiah (Rp3,390,630 Million)
Dolar AS USD756,163 719,979 US Dollars
Euro (€4.045.050 (Nilai Penuh)) €4.045 4,449 Euro (€4,045,050 (Full Amount))
Subtotal 944,043 Subtotal
Total 1,347,098 Total
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2022
Pokok Pinjaman/ Nilai Tercatat/
Loan Principal Carrying Amount
USD
31 Desember 2022 31 December 2022
Tranche A Tranche A
Rupiah (Rp546.031 Juta) Rp616,512 juta 35,020 Rupiah (Rp546,031 Million)
Dolar AS USD140,935 133,636 US Dollars
Euro (€858.878 (Nilai Penuh)) 857,343 919 Euro (€858,878 (Full Amount))
Subtotal 169,575 Subtotal
Tranche B Tranche B
Rupiah (Rp6.065.319 Juta) Rp6,248,368 389,002 Rupiah (Rp6,065,319 Million)
Dolar AS USD100,960 99,735 US Dollars
Subtotal 488,737 Subtotal
Tranche C Tranche C
Rupiah (Rp3.297.848 Juta) Rp3,843,280 211,509 Rupiah (Rp3,297,848 Million)
Dolar AS USD756,286 708,582 US Dollars
Euro (€4.145.794 (Nilai Penuh)) 4,063,800 4,436 Euro (€4,145,794 (Full Amount))
Subtotal 924,527 Subtotal
Total 1,582,839 Total
Pada tanggal 31 Desember 2023 dan 2022, As at December 31, 2023 and 2022, the
Perusahaan dan entitas anak yang unsustain Company and its unsustained subsidiaries did
tidak dapat memenuhi seluruh rasio-rasio not comply with all of the financial ratios
keuangan yang dipersyaratkan dalam required to be maintained under this loan
perjanjian pinjaman ini. Namun, Perusahaan agreement. However, the Company and
dan entitas anak yang unsustain mendapatkan unsustained subsidiaries obtained the waiver
surat waiver pada tanggal 30 Desember 2022 letter dated December 30, 2022 (2022:
(2022: 30 Desember 2022) dari BNI, sebagai December 30, 2022) from BNI, as a facility
agen fasilitas, yang menyatakan bahwa kreditur agent, stating that the lenders have released
telah melepaskan Perusahaan dan entitas anak the Company and its unsustained subsidiaries
yang unsustain atas persyaratan untuk from such requirement to comply with the
pemenuhan rasio tersebut. ratios.
Pada tanggal 31 Desember 2023, Perusahaan As at December 31, 2023, the Company and
dan entitas anak yang unsustain belum dapat its unsustained subsidiaries have not complied
memenuhi beberapa janji non-keuangan yang with several of non-financial covenants
dipersyaratkan dalam perjanjian pinjaman required under this loan restructuring
restrukturisasi ini yaitu penempatan saldo agreement i.e. minimum deposit amount in
minimum pada rekening DSRA, membuka DSRA accounts, opened new bank accounts
rekening bank baru dan syarat non-keuangan and other non-financial covenants. Therefore,
lainnya. Dengan demikian, penyajian saldo utang the balance of loans are presented as current
disajikan sebagai pinjaman jangka panjang yang maturities of long-term loans in the
jatuh tempo dalam waktu satu tahun pada consolidated financial statements. The
laporan posisi keuangan konsolidasian. Company has sent the waiver request letter to
Perusahaan telah mengirimkan surat permintaan the lenders. Up to the completion date of these
waiver kepada kreditur. Sampai dengan tanggal consolidated financial statements, the
penyelesaian laporan keuangan konsolidasian, Company has not yet received the waiver
Perusahaan belum menerima surat waiver. letter.
Berdasarkan surat Persetujuan Standstill In accordance with the Standstill Approval
No. SSF/5.3/090 yang diterbitkan oleh BNI selaku letter No. SSF/5.3/090 issued by BNI in its
agen fasilitas, agen penjamin dan agen capacity as facility agent, guarantee agent, and
penampung tanggal 10 Januari 2024, seluruh collection agent on January 10, 2024, all
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
kreditur menyetujui permohonan standstill creditors approved the request for a standstill
pembayaran pokok Tranche A beserta on principal payments for Tranche A, as well
pembayaran bunga seluruh Tranche A dan C as interest payments for all Tranches A and C
sejak bulan Agustus 2023 sampai dengan from August 2023 to January 31, 2024 and
31 Januari 2024 dan pembayaran bunga seluruh Interest payments for all Tranche B until the
Tranche B sampai dengan Skema Grand Grand Restructuring Scheme II were mutually
Restrukturisasi II disepakati oleh seluruh kreditur agreed upon by all syndicated creditors. Until
sindikasi. Sampai dengan laporan keuangan the Company's financial report is published,
Perusahaan diterbitkan, Skema Grand the Grand Restructuring Scheme II is still in the
Restrukturisasi II masih dalam proses pengajuan process of submitting an agreement.
kesepakatan.
Fasilitas
Maksimum/ Jumlah Pinjaman/ Suku Bunga
Maximum Facility Outstanding Balance per Tahun/
Kreditur dan Jenis Pinjaman/ (Nilai Penuh Rupiah/ (In Thousand US Dollars) Jatuh Tempo Fasilitas/ Interest Rate
Creditor and Type of Loan In Full Amount Rupiah) 2023 2022 Maturity of Facility per Annum
Pinjaman Bank/Bank Loans
Entitas Anak/Subsidiaries
KSI
PT Bank Syariah Indonesia Tbk
Sharia Refinancing (Musyarakah Mutanaqisah) 1 2) *) 90,000,000,000 243 1,591 27 Februari/February 2024 9.00%
Sharia Refinancing (Musyarakah Mutanaqisah) II 1)*) 111,850,000,000 2,981 3,897 15 Juli/July 2024 9.00%
KJI
Bank Jasa Jakarta
Kredit Kepemilikan Mobil/Car Ownership Credit 3) 60,525,806,000 1,697 2,384 10 Agustus/August 2027 4.25% - 7.00%
Toyota Astra Finance
Kredit Kepemilikan Mobil/Car Ownership Credit 11) 21,021,000,000 1,072 -- 30 Oktober/October 2028 2.75%
Clipan Finance Indonesia
Kredit Kepemilikan Mobil/Car Ownership Credit 12) 5,457,000,000 267 -- 4 Juli/July 2028 4.50% - 4.68%
KBS dan Entitas Anak/and Subsidiaries
PT Bank Syariah Indonesia Tbk
Kredit Investasi/Investment Credit - KJL7) 16,898,000,000 91 338 18 April/April 2024 10.75%
PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk
Kredit Investasi/Investment Credit I - KBS4) 150,000,000,000 3,548 6,770 16 September/September 2027 9.25%
Kredit Investasi/Investment Credit II - KBS4) 84,000,000,000 5,398 4,450 16 September/September 2027 9.25%
Kredit Investasi/Investment Credit I - KJL6) 25,872,000,000 -- 371 11 Januari/January 2024 9.75%
Kredit Investasi/Investment Credit II - KJL5) 18,266,348,000 807 702 25 September/September 2028 9.00%
Kredit Investasi/Investment Credit - KJS8) 6,772,000,000 292 227 29 Juli/July 2027 9.50%
KTI
PT Bank Panin Dubai Syariah Tbk
Fasilitas Kredit Investasi/Investment Credit Facility 126,000,000,000 -- 4,215 15 September/September 2025 9.25%
Fasilitas Kredit Modal Kerja/Working Credit Facility 100,000,000,000 -- 2,871 9 Oktober/October 2024 8.50%
Fasilitas Kredit Investasi/Investment Credit Facility 152,000,000,000 -- 1,917 28 Oktober/October 2032 7.60%
Pinjaman Non-Bank/Non-Bank Loans
KSI
PT Sarana Multi Infrastruktur (Persero)
Tranche A10)***) 120,000,000,000 284 1,142 31 Mei/May 2024 JIBOR 1 bulan/
month +3.75%
Tranche B 16,500,000,000 -- -- 31 Mei/May 2024 JIBOR 1 bulan/
month +3.75%
Tranche C10) ***) 63,500,000,000 429 1,461 31 Mei/May 2024 JIBOR 1 bulan/
month +3.55%
Musyarakah Mutanaqisah - Tranche A9)**) 300,000,000,000 35,447 -- 28 Juli/July 2032 9% pada tahun pertama/
in first year
JIBOR 6 bulan/
month +3.16%
Fasilitas Pembiayaan Berjangka/
Term Financing Facility 9)**) 700,000,000,000 14,993 -- 28 Juli/July 2032 9% pada tahun pertama/
in first year
JIBOR 6 bulan/
month +3.16%
KJI
Mandiri Tunas Finance
Fasilitas Kredit Sewa/Leasing Facility 13) 1,315,405,000 466 83 12 Oktober/October 2027 9.00%
KBS dan Entitas Anak/and Subsidiaries
PT Sarana Multi Infrastruktur (Persero)
Kredit Investasi/Investment Credit 14) 217,645,400,000 3,279 5,539 8 Juni/June 2025 9.00%
Kredit Investasi/Investment Credit - Integrated Warehouse 14) 83,600,000,000 1,698 2,691 12 September/September 2025 9.00%
Pembatasan Covenant
*) Pada tanggal 31 Desember 2023, KSI tidak *) As at December 31, 2023, KSI is unable to
dapat memenuhi beberapa rasio keuangan comply with several financial ratios required
yang dipersyaratkan. Oleh karena itu, to be maintained under this loan agreement.
seluruh saldo pinjaman jangka panjang yang Therefore, all long-term liabilities related to
terkait dengan perjanjian ini disajikan this loan agreement is presented as current
sebagai liabilitas jangka pendek. liabilities.
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Juni 2024 110 PT KRAKATAU STEEL (PERSERO)
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
**) Pada tanggal 31 Desember 2023, KSI tidak **) As at December 31, 2023, KSI is unable to
dapat memenuhi beberapa kewajiban comply with several non-financial covenant
pembatasan non-keuangan dan rasio and financial ratios in "Musyarakaht
keuangan dari perjanjian pinjaman Mutanaqisah" and "Fasilitas Pembiayaan
"Musyarakah Mutanaqisah" dan "Fasilitas Berjangka" loan facilities. And as at
Pembiayaan Berjangka". per 31 Desember December 31, 2023, all long-term liabilities
2023, seluruh saldo pinjaman jangka related to this loan agreement amounting to
panjang sebesar Rp643.568 juta yang Rp643,568 million is presented as current
terkait dengan perjanjian ini disajikan liabilities, Subsequently, although long-term
sebagai liabilitas jangka pendek. Meskipun liabilities have been presented as current
seluruh kewajiban disajikan dalam liabilitas liabilities, KSI has received a waiver letter
jangka pendek, KSI telah mendapatkan from SMI dated 19 February 2024. From the
surat waiver dari SMI tertanggal 19 Februari waiver letter received, SMI will not demand
2024 yang menyatakan bahwa SMI tidak and/or request for accelerated repayment of
menyatakan dan/atau meminta pelunasan the entire outstanding amount or the entire
seluruh Jumlah terhutang atau atas seluruh financing facility that has been drawn down.
fasilitas pembiayaan yang telah ditarik.
***) Pada tanggal 31 Desember 2023, KSI tidak ***) As at December 31, 2023, KSI is unable to
dapat memenuhi beberapa kewajiban comply with several covenant required
pembatasan terkait rasio keuangan dan related to financial ratios and non-financial
kewajiban pembatasan non-keuangan dimana covenant whereby KSI was late in informing
KSI terlambat untuk memberitahukan aksi the corporate action of the new investment
korporasi atas penyertaan baru pada KPDC in shares to KPDC and KPFM. No long-term
dan KPFM. Tidak ada saldo pinjaman jangka loan balance is reclassified regarding this
panjang yang direklasifikasi terkait fasilitas ini, facility due to the contractual due date of
dikarenakan jatuh tempo kontraktual repayment is in May 2024, therefore has
pembayaran adalah pada Mei 2024, sehingga been classified as current liabilities in the
sudah diklasifikasikan sebagai liabilitas jangka consolidated financial statements.
pendek pada laporan posisi keuangan
konsolidasian.
Jaminan Pinjaman Loan Collateral
1) Jaminan untuk Fasilitas I dari perjanjian 1) Collateral for Facility I from this bank
bank ini adalah tanah yang dimiliki oleh KSI agreement are secured by land owned by
dengan sertifikat HGB No. 158, No. 309, No. KSI with HGB No. 158, No. 309, No. 174,
174, dan No. 262 di area Cilegon dengan and No. 262 in Cilegon area, covering a
total area lahan seluas 92.445 m2 dan total area of 92,445 sqm of land and 13,150
bangunan di atas tanah tersebut seluas sqm of buildings which are located inside
13.150 m2 (Catatan 11). the land (Note 11).
2) Jaminan untuk Fasilitas II dari perjanjian 2) Collateral for Facility II from this bank
bank ini adalah HGB No. 917/Masigit dan agreement are secured by HGB No.
HGB No. 783/Masigit dengan jumlah area 917/Masigit and HGB No. 783/Masigit
lahan seluas 42.226 m2 (Catatan 11). covering a total area of 42,226 sqm of land
(Note 11).
3) Jaminan dari perjanjian bank ini adalah 3) Collateral from this bank agreement are
dengan 102 unit kendaraan milik KJI dengan secured by 102 vehicles owned by KJI with
kisaran nilai sebesar batas plafon yang a range of prices that are equal to the
diberikan (Catatan 11). maximum plafond (Note 11).
4) Jaminan dari perjanjian bank ini adalah 4) Collateral from this bank agreement are
dengan tanah milik KBS dengan sertifikat KBS’s land with HGB No. 451, HGB No.
HGB No. 451, HGB No. 452, dan HGB 452 and HGB No. 453 located in Tegal Ratu
No. 453 seluas 10.472 m2, 47.965 m2 dan district, Cilegon, covering an area 10,472
52.649 m2 yang terletak di kelurahan Tegal sqm, 47,965 sqm and 52,649 sqm with a
Ratu, Cilegon, dengan nilai penjaminan guaranteed value of Rp292 million and
Rp292 juta, dan saldo kas yang dibatasi restricted cash in the name of KBS
penggunaannya atas nama KBS sebesar amounting to Rp18.051 million at Bank BJB
Rp18.051 juta pada Bank BJB (Catatan 11). (Note 11).
PT KRAKATAU STEEL
Final Draft/02 (PERSERO) TBK
Juni 2024 111 2023 Annual Report & Sustainability
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
5) Jaminan dari perjanjian bank ini adalah 15 5) Collateral from this bank agreement are 15
unit kendaraan dan alat berat yang diikat units of vehicle and heavy equipment that
secara fidusia dengan nilai penjaminan are tied up in a fiduciary manner with a
sebesar Rp31.115 juta (Catatan 11). guaranteed value of Rp31,115 million (Note
11).
6) Jaminan dari perjanjian bank ini adalah 32 6) Collateral from this bank agreement are 32
unit kendaraan dump truck yang diikat units of dump trucks that are tied up in a
secara fidusia dengan nilai penjaminan fiduciary manner with a guaranteed value of
sebesar Rp36.960 juta dan piutang usaha Rp36,960 million and trade receivables that
yang diikat secara fidusia dengan nilai are tied up in fiduciary terms with a
penjaminan sebesar Rp15.000 juta (Catatan guaranteed value of Rp15,000 million (Note
11). 11).
7) Jaminan dari perjanjian bank ini adalah 20 7) Collateral from this bank agreement are 20
unit truk trailer dan delapan twistlock yang units of trailer trucks and eight twistlock
dimiliki oleh KJL sebesar Rp8.020 juta amounting to Rp8,020 million (Note 11).
(Catatan 11).
8) Jaminan dari perjanjian bank ini adalah 8) Collateral from this bank agreement are 6
6 unit alat berat yang diikat secara fidusia units of heavy equipment that are tied up in
dengan nilai penjaminan sebesar Rp9.674 a fiduciary manner with a guaranteed value
juta (Catatan 11). of Rp9,674 million (Note 11).
9) Jaminan dari perjanjian fasilitas ini adalah 9) Collateral from this facility agreement are
jaminan fidusia atas tagihan klaim asuransi, fiduciary guarantee for insurance claims,
dana pada DSRA, dan beberapa tanah dan pledge of DSRA, and several land and
bangunan dengan sertifikat HGB No. 5, buildings belongs to the Company with HGB
HGB No. 31, HGB No. 32, HGB No. 9, HGB certificate HGB No. 5, HGB No. 31, HGB
No. 12, HGB No. 1624, HGB No. 1160, HGB No. 32, HGB No. 9, HGB No. 12, HGB No.
No. 417, HGB No. 700 dan 53 HGB di 1624, HGB No. 1160, HGB No. 417, HGB
daerah Kosambironyok dengan total luas No. 700 and 53 HGB located in
tanah sebesar 1.420.119 m2 dan bangunan Kosambironyok with a total land size of
sebesar 20.496 m2 (Catatan 11). 1,420,119 sqm and total buildings size of
20,496 sqm (Note 11).
10) Jaminan dari perjanjian fasilitas ini adalah 10) Collateral from this facility agreement are
tanah milik Perusahaan dengan sertifikat HGB certificate No. 1860 and HGB
HGB No. 1860/Kuningan Timur dan sertifikat certificate No. 1861 with a total size of
HGB No. 1861 dengan total luas sebesar 2,558 sqm belongs to the Company and
2.558 m2, dan dana pada Rekening pledge of Debt Service Reserve Account
Cadangan Pembayaran Kewajiban (“DSRA”) (“DSRA”) as well as power of attorney to
beserta kuasa penarikan dananya (Catatan withdraw funds (Note 11).
11).
11) Jaminan dari perjanjian bank ini adalah 11) Collateral from this bank agreement are
dengan 40 unit kendaraan milik KJI dengan secured by 40 vehicles owned by KJI with a
kisaran nilai sebesar batas plafon yang range of prices that are equal to the
diberikan (Catatan 11). maximum plafond (Note 11).
12) Jaminan dari perjanjian bank ini adalah 12) Collateral from this bank agreement are
dengan 10 unit kendaraan milik KJI dengan secured by 10 vehicles owned by KJI with a
kisaran nilai sebesar batas plafon yang range of prices that are equal to the
diberikan (Catatan 11). maximum plafond (Note 11).
13) Jaminan dari perjanjian dengan beberapa 13) Collateral from these consumer finance
perusahaan pembiayaan konsumen companies (comprises of Mandiri Tunas
(diantaranya Mandiri Tunas Finance, Finance, Dipo Star Finance, Adira Dinamika
Sunindo Kookmin Best Finance, Dipo Star Multi Finance Tbk dan CIMB Niaga Auto
Finance, Adira Dinamika Multi Finance Tbk Finance) are secured by 29 vehicles owned
dan CIMB Niaga Auto Finance) ini adalah by KJI with a range of prices that are equal
dengan 29 unit kendaraan milik KJI dengan to the maximum plafond (Note 11).
kisaran nilai sebesar batas plafon yang
diberikan (Catatan 11).
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
14) Fasilitas ini dijamin dengan jaminan fidusia 14) This facility are secured by fiduciary
piutang usaha KBS dengan nilai Rp46.759 guarantee for KBS's trade receivables
juta, tanah yang terletak di kelurahan Tegal amounting to Rp46,759 million land located
Ratu, Cilegon dengan sertifikat sertifikat in Tegal Ratu district, Cilegon with HGB
HGB No. 469 seluas 96.638 m2, bangunan No. 469 covering an area of 96,638 sqm,
Dermaga 7.1 dan 7.2, crane, ship unloader, Pier 7.1 and 7.2, crane, ship unloader and
dan peralatan pelabuhan lainnya yang diikat other port equipment which are tied in a
secara fidusia. fiduciary.
25. Liabilitas Jangka Panjang Lain-Lain 25. Other Long Term Liablitites
2023 2022
USD USD
Bunga yang Masih Harus Dibayar 184,913 137,984 Accrued Interest
Pendapatan Diterima di Muka
atas Sewa Tanah 71,365 78,344 Unearned Revenue from Land Rental
Liabilitas Diestimasi atas Estimated Liabilities for
Pembangunan Prasarana Development of Infrastructure
dan Fasilitas Umum 9,035 9,094 and Public Facilities
Lain-lain 2,092 4,240 Others
Total 267,405 229,662 Total
Dikurangi: Liabilitas Jangka Panjang
Lain-Lain yang Jatuh Tempo Less: Current Maturities of
dalam Waktu Satu Tahun (180,161) (139,285) Other Long-Term Liabilities
Bagian Jangka Panjang 87,244 90,377 Non-Current Portion
Liabilitas jangka panjang lain-lain merupakan Other long-term liabilities mainly represent
bunga yang masih harus dibayar terkait accrued interest related to loan restructuring
restrukturisasi pinjaman yang ditangguhkan that was deferred in accordance with the
berdasarkan jadwal pembayaran bunga, interest repayment schedule, deferred revenue
pendapatan diterima di muka atas sewa tanah, from land rental, KSI’s estimated liabilities for
liabilitas diestimasi atas pembangunan the development of infrastructure and public
prasarana dan fasilitas umum KSI. facilities.
Pada tanggal 31 Desember 2023, Perusahaan As of December 31, 2023, the Company and
dan entitas anak yang unsustain belum dapat its unsustained subsidiaries have not comply
memenuhi beberapa janji non-keuangan yang with several of non-financial covenants
dipersyaratkan dalam perjanjian pinjaman required to be maintained under loan
restrukturisasi (Catatan 24) dan belum restructuring agreement (Note 24) and had not
menerima surat waiver. Dengan demikian, obtained the waiver letter. Therefore, the
penyajian saldo liabilitas jangka panjang lain- balance of other long-term liabilities for
lain atas bunga yang masih harus dibayar accrued interest related to loan restructuring
terkait restrukturisasi pinjaman sebesar amounting to USD113,611 are presented as
USD113.611 disajikan sebagai liabilitas jangka current maturities of other long-term liabilities
panjang lain-lain yang jatuh tempo dalam waktu in the consolidated financial statements. The
satu tahun pada laporan posisi keuangan Company have sent the waiver request letter
konsolidasian. Perusahaan telah mengirimkan to the lenders. Up to the completion date of
surat permintaan waiver kepada kreditur. these consolidated financial statements, the
Sampai dengan tanggal penyelesaian laporan Company has not yet received the waiver
keuangan konsolidasian, Perusahaan belum letter.
menerima surat waiver.
Pendapatan diterima di muka atas sewa tanah Unearned revenue from land rental mainly
sebagian besar merupakan pendapatan sewa represents the Company’s revenue from land
tanah Perusahaan kepada PT Lotte Chemical rental to PT Lotte Chemical Indonesia and PT
Indonesia dan PT Chandra Asri Petrochemical Chandra Asri Petrochemical Tbk. (“PT CAP”)
Tbk. (“PT CAP”) (Catatan 23). (Note 23).
PT KRAKATAU STEEL
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
26. Imbalan Kerja 26. Employee Benefits
Grup menyediakan imbalan kerja jangka The Group provides short-term employee
pendek, pensiun dan kesejahteraan karyawan benefits, retirement and other employee
Iainnya untuk seluruh karyawan tetap yang benefits to all of its permanent, active and
masih aktif dan yang sudah pensiun sebagai retired employees as follows:
berikut:
Liabilitas Imbalan Kerja Jangka Pendek Short-Term Employee Benefits Liabilities
2023 2022
USD USD
Akrual atas Gaji dan Upah 16,536 16,524 Accrued Salaries and Wages
Liabilitas Imbalan Kerja Jangka Panjang
yang Jatuh Tempo dalam Waktu Current Maturities of Long-Term
Satu Tahun 32,863 19,880 Employee Benefits Liabilities
Total 49,399 36,404 Total
Liabilitas Imbalan Kerja Jangka Panjang Long-Term Employee Benefits Liabilities
2023 2022
USD USD
Perusahaan The Company
Program Pensiun Manfaat Pasti 81,570 73,353 Defined Benefit Pension Programme
Uang Penghargaan Masa Kerja 15,844 17,584 Retirement Benefits
Tunjangan Kesetiaan 2,218 1,642 Service Awards
Tunjangan Cuti Besar 968 1,511 Long Leave Benefits
Lain-lain 1,990 56 Others
Subtotal 102,590 94,146 Subtotal
Entitas Anak Subsidiaries
Program Pensiun Manfaat Pasti 5,687 7,124 Defined Benefit Pension Programme
Uang Penghargaan Masa Kerja 10,684 11,466 Retirement Benefits
Tunjangan Kesetiaan 1,001 961 Service Awards
Tunjangan Cuti Besar 1,384 1,054 Long Leave Benefits
Lain-lain 241 34 Others
Subtotal 18,997 20,639 Subtotal
Total 121,587 114,785 Total
Dikurangi: Liabilitas Imbalan Kerja
Jangka Panjang yang Jatuh Tempo Less: Current Maturities of Short-Term
dalam Waktu Satu Tahun (32,863) (19,880) Employee Benefits Liabilities
Bagian Jangka Panjang 88,724 94,905 Non-Current Portion
Imbalan Pensiun Iuran Pasti Defined Contribution Pension Plan
Perusahaan menyelenggarakan program The Company established a defined
pensiun iuran pasti untuk seluruh karyawan contribution pension plan for all of its eligible
tetapnya yang memenuhi syarat yang dananya permanent employees which is managed by
dikelola oleh Dana Pensiun Lembaga Dana Pensiun Lembaga Keuangan BNI, the
Keuangan BNI yang didirikan berdasarkan establishment of which was approved by the
Surat Keputusan Menteri Keuangan Ministry of Finance in its Decision Letter
No. KEP.1100/KM.17/1998 tanggal No. KEP.1100/KM.17/1998 dated November
23 November 1998. Sumber dana program 23, 1998. The fund is contributed by both
pensiun berasal dari kontribusi karyawan dan employees and the Company with a
Perusahaan masing-masing sebesar 5% dari contribution of 5 %, respectively, of the basic
penghasilan dasar pensiun. Beban pensiun pension income. Pension expenses charged to
yang dibebankan pada beban operasi masing- operating expenses amounted to USD1,457
masing adalah sebesar USD1.457 dan and USD2,941 for the years ended December
USD2.941 untuk tahun yang berakhir pada 31, 2023 and 2022, respectively.
tanggal 31 Desember 2023 dan 2022.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Entitas anak menyelenggarakan program The subsidiaries established defined
pensiun iuran pasti untuk seluruh karyawan contribution pension plans covering all their
tetap yang memenuhi syarat. Sumber dana eligible permanent employees. The fund is
program pensiun berasal dari kontribusi contributed by employees of 5% and by
karyawan sebesar 5% dan kontribusi entitas subsidiaries with contributions ranging from
anak yang berkisar antara 10% sampai 15% 10% to 15% of the basic pension income.
dari penghasilan dasar pensiun. Beban pensiun Pension expenses charged to operating
yang dibebankan pada beban operasi masing- expenses amounted to USD987 and USD905
masing adalah sebesar USD987 dan USD905 for the years ended December 31, 2023 and
untuk tahun-tahun yang berakhir pada tanggal 2022, respectively.
31 Desember 2023 dan 2022.
Aset program pensiun entitas anak dikelola The subsidiaries’ pension plan assets are
oleh Dana Pensiun Mitra Krakatau yang managed by Dana Pensiun Mitra Krakatau, the
didirikan berdasarkan Surat Keputusan Menteri establishment of which was approved by the
Keuangan No. Kep.054/KM.17/1995 dan Ministry of Finance in its Decision Letter No.
diumumkan dalam Berita Negara Republik Kep.054/KM.17/1995 and published in the
Indonesia No. 29 tanggal April 11, 1995. State Gazette of the Republic of Indonesia No.
29 dated April 11, 1995.
Uang Penghargaan Masa Kerja Retirement Benefits
Manajemen Perusahaan dan entitas anaknya Management of the Company and its
memperoleh laporan perhitungan aktuaris pada subsidiaries obtained actuarial calculation reports
tanggal 31 Desember 2023 dan 2022 untuk as at 31 December 2023 and 2022, for the
menghitung pencadangan atas beban accrual of employees’ long-term benefits
kesejahteraan karyawan jangka panjang sesuai expenses based on the Collective Labor
dengan Perjanjian Kerja Bersama. Perhitungan Agreement. The actuarial calculations were
aktuaria dilakukan oleh KKA Halim dan Rekan prepared by KKA Halim dan Rekan and PT
dan PT Milliman Indonesia (“Milliman”) aktuaris Milliman Indonesia (“Milliman”), respectively, an
independen dalam laporannya masing-masing independent actuary, based on its reports dated
tanggal 16 April 2024 dan 11 April 2023, April 16, 2024 and April 11, 2023, respectively,
menggunakan metode projected unit credit using the projected unit credit method which
dengan asumsi-asumsi sebagai berikut: utilised the following assumptions:
2023 2022
Tingkat Diskonto 6.70% - 7.20% 6.50% - 7.57% Discount Rate
Tingkat Kenaikan Gaji per Tahun 8.00% 8.00% Salary Increase Rate per Annum
Tingkat Kenaikan Harga Emas 5.50% 5.50% Gold Price Increase Rate
Tingkat Mortalita TMI IV-2019 TMI IV-2019 Mortality Rate
Umur Pensiun 56 Tahun/Years 56 Tahun/Years Retirement Age
Tingkat Perputaran 1% untuk Setiap Usia/ 1% untuk Setiap Usia/ Turnover Rate
1% for Every Age 1% for Every Age
Tingkat Cacat 10% dari Tingkat 10% dari Tingkat Disability Rate
Mortalitas/10% from Mortalitas/10% from
Mortality Rate Mortality Rate
Harga Emas 22 Karat per Gram Rp 8,914,116 (Nilai) Rp1,021,708 (Nilai 22 Carat Gold Price per Gram
Penuh/Full Amount) Penuh/Full Amount)
Liabilitas uang penghargaan masa kerja yang Retirement benefits liabilities recognised in the
diakui di laporan posisi keuangan konsolidasian consolidated statements of financial position as
pada tanggal 31 Desember 2023 dan 2022 at December 31, 2023 and 2022 are computed
ditentukan sebagai berikut: as follows:
2023 2022
USD USD
Perusahaan 15,844 17,584 The Company
Entitas anak 10,684 11,466 Subsidiaries
Total 26,528 29,050 Total
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Mutasi liabilitas uang penghargaan masa kerja The movements in the Group’s retirement
Grup pada tanggal 31 Desember 2023 dan benefits liabilities as of December 31, 2023
2022 adalah sebagai berikut: and 2022 are as follows:
2023 2022
USD USD
Saldo Awal 29,050 37,514 Beginning Balance
Perubahan yang Dibebankan ke Laba Rugi: Changes Charged to Profit or Loss:
Biaya Jasa Kini 1,627 2,326 Current Service Cost
Biaya Bunga 1,807 2,129 Interest Cost
Biaya Jasa Lalu 293 (372) Past Service Cost
3,727 4,083
Pengukuran Kembali: Remeasurements:
Keuntungan dari Perubahan Gain from Change in
Asumsi Keuangan 929 (1,370) Financial Assumptions
(Keuntungan)/Kerugian dari (Gain)/Loss from Change in
Perubahan Asumsi Demografik 60 (341) Demographic Assumptions
Keuntungan dari Penyesuaian Gain from Change in
Pengalaman 863 (2,034) Experience Adjustments
1,852 (3,745)
Pembayaran Manfaat (5,232) (5,478) Benefits Paid
Divestasi (1,361) -- Divestment
Perubahan Selisih Kurs (1,508) (2,004) Foreign Exchange Difference
Reklasifikasi ke Liabilitas
Tidak Lancar yang Dikuasai Reclassification to Non-Current
Untuk Dijual (Catatan 39) -- (1,320) Liabilities Held for Sale (Note 39)
Saldo Akhir 26,528 29,050 Ending Balance
Imbalan Kerja Jangka Panjang Lainnya Other Long-Term Benefits
Mutasi liabilitas imbalan cuti besar, kesetiaan The movements in the long leave, service
dan imbalan kerja lainnya pada tanggal award and other employee benefits liabilities
31 Desember 2023 dan 2022 adalah sebagai as of December 31, 2023 and 2022 are as
berikut: follows:
2023 2022
USD USD
Saldo Awal 5,258 5,739 Beginning Balance
Perubahan yang Dibebankan ke Laba Rugi: Changes Charged to Profit or Loss:
Biaya Jasa Kini 1,620 1,551 Current Service Cost
Biaya Bunga 560 298 Interest Cost
Biaya Jasa Lalu 144 412 Past Service Cost
Keuntungan Aktuaria (221) (452) Actuarial Gain
2,102 1,809
Pembayaran Manfaat 1,324 (1,470) Benefits Paid
Perubahan Selisih Kurs (883) (439) Foreign Exchange Difference
Reklasifikasi ke Liabilitas
Tidak Lancar yang Dikuasai Reclassification to Non-Current
Untuk Dijual (Catatan 39) -- (381) Liabilities Held for Sale (Note 39)
Saldo akhir 7,802 5,258 Ending Balance
Analisis Sensitivitas Sensitivity Analysis
Asumsi aktuarial yang signifikan untuk Significant actuarial assumptions for
penentuan kewajiban imbalan pasti adalah determining the defined benefit obligation are
tingkat diskonto dan kenaikan gaji yang the discount rate and expected salary
diharapkan. Analisa sensitivitas dibawah increase. The sensitivity analysis below is
ditentukan berdasarkan masing-masing determined based on changes in the
perubahan asumsi yang mungkin terjadi pada assumptions that may occur at the end of the
akhir periode pelaporan dan semua asumsi lain reporting period and all other assumptions at
akhir periode pelaporan, dengan semua asumsi the end of the reporting period, with all other
lain konstan. assumptions constant.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Jadwal jatuh tempo dari liabilitas uang The maturity profile of undiscounted retirement
penghargaan masa kerja yang tidak benefits as at December 31, 2023 and 2022 is
didiskontokan pada tanggal 31 Desember 2023 as follows:
dan 2022 adalah sebagai berikut:
2023 2022
USD USD
1 Tahun 2,857 4,636 1 Year
2 - 5 Tahun 6,710 9,215 2 - 5 Years
Lebih dari 5 Tahun 18,045 176,708 More than 5 Years
Total 27,612 190,559 Total
Jadwal jatuh tempo dari liabilitas imbalan The maturity profile of undiscounted other
jangka panjang lainnya yang tidak long-term benefits obligation as at December
didiskontokan pada tanggal 31 Desember 2023 31, 2023 and 2022 is as follows:
dan 2022 adalah sebagai berikut:
2023 2022
USD USD
1 Tahun 3,688 2,936 1 Year
2 - 5 Tahun 56,669 6,980 2 - 5 Years
Lebih dari 5 Tahun 119,980 51,312 More than 5 Years
Total 180,337 61,228 Total
Program Pensiun Manfaat Pasti Defined Benefit Pension Programme
Perusahaan juga memberikan program pensiun The Company also provides defined benefit
manfaat pasti yang dikelola oleh DPKS, pihak pension programme which is managed by
berelasi, yang didirikan berdasarkan Surat DPKS, a related party, which was established
Keputusan Menteri Keuangan No. KEP- based on the Ministry of Finance Decision
121/KM.17/1998 tanggal 16 Maret 1998. Letter No. KEP-121/KM.17/1998 dated March
Sumber dana program pensiun berasal dari 16, 1998. The fund is contributed to by both
kontribusi karyawan dan Perusahaan. employees and the Company. Employees’
Kontribusi karyawan adalah sebesar 5% dari contribution to the plan is 5% of the basic
penghasilan dasar pensiun dan sisanya pension income salary and the remaining
ditanggung oleh Perusahaan dan entitas contribution is paid by the Company and its
anaknya untuk karyawan Perusahaan yang subsidiaries for the Company’s employees who
diperbantukan pada entitas anak. are seconded to the subsidiaries.
2023 2022
USD USD
Tingkat Bunga Aktuaria per Tahun 6.50% - 7.30% 6.75% - 7.30% Actuarial Discount Rate per Annum
Tingkat Kenaikan Penghasilan Basic Pension Income Rate
Dasar Pensiun per Tahun 8% 8% per Annum
Tingkat Kematian Seluruh Peserta GAM 71 GAM 71 Mortality Rate for All Participants
(Male, Female ) (Male, Female )
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Selisih antara nilai kini liabilitas program The differences between the present value of
pensiun manfaat pasti dengan nilai wajar aset defined benefit pension programme obligations
dana pensiun pada tanggal 31 Desember 2023 and the fair value of plan assets as of
dan 2022 adalah sebagai berikut: December 31, 2023 and 2022 are as follows:
2023 2022
USD USD
Present Value of Defined
Nilai Kini Liabilitas Imbalan Pasti 187,992 183,160 Benefits Obligations
Nilai Wajar Aset Program (100,735) (102,683) Fair Value of Plan Assets
Defisit 87,257 80,477 Deficit
Mutasi atas nilai kini liabilitas program pensiun Movements in the present value of defined
manfaat pasti Grup pada tanggal 31 Desember benefit pension programme obligations of the
2023 dan 2022 adalah sebagai berikut: Group as of December 31, 2023 and 2022 are
as follows:
2023 2022
USD USD
Saldo Awal 80,477 92,108 Beginning Balance
Pendapatan (Beban) Tahun Berjalan 3,344 13,322 Expense Recognized in Profit or Loss
Penghasilan Komprehensif Lain (8,185) (33) Other Comprehensive Income
Pembayaran 9,708 (9,802) Payment
Perubahan Selisih Kurs (238) (11,750) Foreign Exchange Difference
Lain-Lain 2,151 (3,368) Others
Saldo Akhir 87,257 80,477 Ending Balance
Mutasi atas nilai wajar aset program Grup pada Movements in fair value of plan assets of the
tanggal 31 Desember 2023 dan 2022 adalah Group as at December 2023 and 2022 were as
sebagai berikut: follows:
2023 2022
USD USD
Saldo Awal 102,683 122,255 Beginning Balance
Penghasilan Bunga dari
Aset Program 7,056 6,412 Interest Income on Plan Assets
Pembayaran Iuran Pemberi Kerja 8,991 8,163 Employer Contribution Payment
Pembayaran Iuran Peserta Program 181 174 Employee Contribution Payment
Pembayaran Imbalan Kerja (16,084) (17,663) Benefit Payment
Kerugian atas Pengukuran Kembali: Remeasurement Loss:
Hasil dari Aset Program,
Tidak Termasuk Jumlah Return on Plan Assets,
yang Dimasukkan dalam Excluding Amount Included in
Penghasilan Bunga 2,617 (2,397) Interest Income
Reklasifikasi ke Liabilitas
Tidak Lancar yang Dikuasai Reclassification to Non-Current
untuk Dijual (Catatan 39) -- (5,119) Liabilities Held for Sale (Note 39)
Divestasi -- -- Divesments
Perubahan Selisih Kurs (4,530) (9,038) Foreign Exchange Difference
Lain-Lain (179) (104) Others
Saldo Akhir 100,735 102,683 Ending Balance
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Mutasi nilai kini kewajiban program pensiun The movement in the present value of the
manfaat pasti Grup adalah sebagai berikut: Group’s defined benefit pension programme
obligation is as follows:
2023 2022
USD USD
Saldo Awal 183,160 214,363 Beginning Balance
Biaya Jasa Kini 1,193 757 Current Service Cost
Biaya Bunga 2,015 12,442 Interest Expense
Pengukuran Kembali: Remeasurements:
Keuntungan dari Gain from Change
Perubahan Asumsi Keuangan 1,046 (2,566) In Financial Assumptions
Keuntungan dari Perubahan Gain from Change
Asumsi Demografik 60 (76) In Demographic Assumptions
Kerugian/(Keuntungan) dari Loss/(Gain) from
Penyesuaian Pengalaman 382 6,624 Experience Adjustments
Biaya Jasa Lalu 136 123 Past Service Cost
Imbalan yang Dibayar 2,795 (19,128) Benefits Paid
Reklasifikasi ke Liabilitas
Tidak Lancar yang Dikuasai Reclassification to Non-Current
untuk Dijual (Catatan 39) -- (8,591) Liabilities Held for Sale (Note 39)
Perubahan Selisih Kurs (2,795) (20,788) Foreign Exchange Difference
Saldo Akhir 187,992 183,160 Ending Balance
Tingkat pengembalian aktual aset program Plan assets rates of return as at December 31,
masing-masing pada tanggal 31 Desember 2023 and 2022 each are 6.06%, respectively.
2023 dan 2022 adalah masing-masing sebesar
6,06%.
Imbalan Perawatan Kesehatan Pasca-Kerja Post-Retirement Healthcare Benefits
Perusahaan memberikan Program Iuran Pasti The Company provides a defined contribution
Imbalan Perawatan Kesehatan Pensiun kepada Post- retirement Healthcare Benefits plan to its
karyawannya yang dikelola oleh Yayasan employees for which the fund is managed by
Badan Pengelola Kesejahteraan Krakatau Yayasan Badan Pengelola Kesejahteraan
Steel (“Bapelkes KS”), berdasarkan perjanjian Krakatau Steel (“Bapelkes KS”), based on an
tanggal 29 Maret 2010 antara Perusahaan agreement dated March 29, 2010 between the
dengan Bapelkes KS. Bapelkes KS didirikan Company and Bapelkes KS. Bapelkes KS was
berdasarkan Akta Notaris No. 17 tanggal 15 established based on Notarial Deed No. 17
Maret 2010 dari Notaris Amrul Partomuan dated March 15, 2010 of Amrul Partomuan
Pohan, S.H., LLM. Sumber dana program Pohan, S.H., LLM. The source of funding for
imbalan perawatan kesehatan berasal dari the health care benefits programme comes
iuran Perusahaan sebesar Rp341.000 (nilai from contributions of the Company amounting
penuh) per karyawan per bulan. Beban to Rp341,000 (full amount) for each employee
perawatan kesehatan yang dibebankan pada per month. Contribution expenses charged to
beban operasi untuk tahun-tahun yang berakhir operating expenses for the years ended
pada tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022 amounted to
masing-masing sebesar USD1.781 dan USD1,781 and USD2,037, respectively.
USD2.037.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Analisis Sensitivitas untuk Asumsi Aktuaria Sensitivity Analysis for Actuarial Assumptions
Pada tanggal 31 Desember 2023, analisis As at December 31, 2023, the sensitivity
sensitivitas atas asumsi-asumsi aktuarial dalam analysis for actuarial assumptions on defined
program pensiun manfaat pasti adalah sebagai benefit pension programme is as follows:
berikut:
2023 2022
Program Uang Imbalan Kerja Program Uang Imbalan Kerja
Pensiun Penghargaan Jangka Panjang Pensiun Penghargaan Jangka Panjang
Manfaat Pasti Masa Kerja Lainnya Manfaat Pasti Masa Kerja Lainnya
USD USD USD USD USD USD
Analisa Sensitivitas Tingkat Diskonto Discount Rate Assumptions
Jika Tingkat + 1% 166,384 23,441 7,409 166,280 24,464 7,716 If Rate +1%
Jika Tingkat - 1% 197,198 28,352 7,984 196,715 29,194 8,262 If Rate -1%
Analisa Sensitivitas Kenaikan Gaji Salary Increment Assumptions
Jika Tingkat + 1% 181,256 28,767 7,995 181,115 29,625 8,280 If Rate +1%
Jika Tingkat - 1% 180,049 23,057 7,392 179,581 24,066 7,693 If Rate -1%
27. Obligasi Wajib Konversi 27. Mandatory Convertible Bond
Pada tanggal 28 Desember 2020, Perusahaan On December 28, 2020, the Company entered
menandatangani perjanjian penerbitan Obligasi into a Mandatory Convertible Bond (“MCB”)
Wajib Konversi (“OWK”) dengan SMI, yang issuance agreement with SMI, which was
ditunjuk oleh Pemerintah sebagai pelaksana appointed by the Government as the executor
investasi, sehubungan dengan penerbitan of the investment, in relation to bond issuance
obligasi dengan jumlah pokok sebesar with the principal amount of Rp3,000,000
Rp3.000.000 juta (setara dengan million (equivalent to USD212,690). MCB
USD212.690). Penerbitan OWK tersebut issuance was divided into two series which are
terbagi menjadi dua seri yaitu seri A dan B series A and B with an amount of Rp2,200,000
masing-masing dengan nilai penerbitan obligasi million (equivalent to USD155,973) issued at
sebesar Rp2.200.000 juta (setara dengan the latest on December 30, 2020 and
USD155.973) yang diterbitkan paling lambat Rp800,000 million (equivalent to USD56,717)
tanggal 30 Desember 2020 dan Rp800.000 juta to be issued at the latest on December 31,
(setara dengan USD56.717) yang akan 2021, respectively.
diterbitkan paling lambat pada tanggal
31 Desember 2021.
Berdasarkan Surat Menteri Keuangan Republik Based on the Letter of the Minister of Finance
Indonesia No. S-346/MK.06/2023 tanggal of the Republic of Indonesia
2 Mei 2023, menyatakan bahwa Perusahaan No. S-346/MK.06/2023 dated May 2, 2023,
tidak dapat memenuhi persyaratan untuk stated that the Company was unable to fulfill
pencairan dana investasi Pemerintah dalam the requirements for the disbursement of
rangka program pemulihan ekonomi nasional Government investment funds within the
IP PEN untuk penerbitan OWK seri B. framework of the IP PEN national economic
recovery program for the issuance of OWK
series B.
Tujuan penerbitan OWK tersebut untuk The objective of the issuance of MCB was to
memberikan dukungan pendanaan dalam provide funding support in the Government’s
rangka Program Pemulihan Negara yang National Economic Recovery programme,
bertujuan untuk mendukung likuiditas dan which aims to support the liquidity and
solvabilitas Perusahaan, khususnya digunakan solvency of the Company, particularly to
untuk menyediakan modal kerja Perusahaan. provide working capital of the Company.
OWK ini akan jatuh tempo tujuh tahun dari MCB will mature seven years from the
tanggal penerbitan OWK seri A (“Tanggal Jatuh issuance date of series A of MCB (the
Tempo”) dan dikenakan tingkat suku bunga “Maturity Date”) and bears an interest rate of
sebesar BI Reverse Repo rate, jika Interest the BI Reverse Repo rate, in the event that the
Coverage Ratio (“ICR”) Perusahaan pada Interest Coverage Ratio (“ICR”) of the
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
periode 12 bulan sebelum periode bunga Company in the 12-months period before the
pembayaran bunga melebihi 1 kali, yang interest period is above 1 time, which is
dibayarkan secara setengah tahunan pada payable semi-annually in arrears on 30 April
tanggal 30 April (mencakup periode bunga (covering interest period of July to December)
bulan Juli sampai Desember) dan 31 Oktober and 31 October (covering interest period of
(mencakup periode bunga bulan Januari January to June) of each year, commencing on
sampai Juni) setiap tahun, yang dimulai pada April 30, 2021. MCB is not bound by certain
tanggal 30 April 2021. OWK tidak dijamin collateral in the form of movable or immovable
dengan jaminan khusus berupa barang assets, or the Company's revenue in any form,
bergerak maupun barang tidak bergerak, atau and is not guaranteed by any other party, but is
pendapatan milik Perusahaan dalam bentuk guaranteed by all of the Company's assets.
apapun, serta tidak dijamin oleh pihak lain
manapun, tetapi dijamin dengan seluruh harta
kekayaan Perusahaan.
Pada tanggal 30 Desember 2020, Perusahaan On December 30, 2020, the Company issued
telah menerbitkan OWK sebesar Rp2.200.000 series A of MCB amounting to Rp2,200,000
juta (setara dengan USD155.973), dengan million (equivalent to USD155,973), with the
harga penerbitan 100% kepada Pemerintah issue price of 100% to the Government
melalui SMI. through SMI.
Nilai wajar komponen liabilitas, tercakup dalam The fair value of the liability component,
pos OWK dan disajikan sebagai bagian included in MCB line item and presented as
liabilitas jangka panjang, dihitung dengan part of non-current liabilities, was calculated
menggunakan tingkat suku bunga pasar untuk using a market interest rate for an equivalent
obligasi yang serupa tanpa fitur konversi. Nilai non-convertible bond. The fair value was
wajar ditentukan saat penerbitan dan untuk determined upon the issue and subsequently
selanjutnya dicatat pada nilai yang carried at amortised cost. The residual amount,
diamortisasi. Jumlah sisa, mewakili nilai representing the value of the equity conversion
konversi ekuitas, disajikan sebagai bagian dari is presented as part of “Additional paid-in
“Tambahan modal disetor, bersih” (Catatan 30). capital, net” (Note 30).
2023 2022
USD USD
Komponen Liabilitas pada Liability Component
Pengakuan Awal 107,802 107,802 on Initial Recognition
Biaya penerbitan (219) (219) Issuance Costs
Akumulasi Amortisasi 12,852 14,146 Accumulated Amortisation
Selisih Kurs (2,919) (11,227) Foreign Exchange Difference
Total, Bersih 117,516 110,502 Total, Net
Dikurangi: Pinjaman Jangka
Panjang yang Jatuh Tempo Less: Current Maturities of
dalam Waktu Satu Tahun (117,516) (110,502) Long-Term Loans
Bagian Jangka Panjang -- -- Non-Current Portion
Nilai wajar komponen liabilitas obligasi wajib The fair value of the liability component of the
konversi pada pengakuan awal sebesar mandatory convertible bond on initial
USD107.802. Nilai wajar ini dihitung dari arus recognition amounted to USD107,802. The fair
kas didiskonto dengan menggunakan tingkat value is calculated using cash flows discounted
suku bunga pinjaman sebesar 9,94% dan at a rate based on the borrowings rate of
merupakan level 3 pada hierarki nilai wajar. 9.94% and within level 3 of the fair value
hierarchy.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Perusahaan wajib untuk konversi OWK menjadi The Company is obliged to convert the MCB
saham hanya pada tanggal jatuh tempo. into shares only at the maturity date. The
Jumlah saham yang akan diterbitkan kepada number of shares to be issued to the
Pemerintah sehubungan dengan Government in connection with their ownership
kepemilikannya atas OWK akan ditentukan of the MCB will be determined by dividing the
dengan membagi jumlah nilai pokok yang outstanding principal value, after deducting
terutang, setelah dikurangi jumlah pelunasan with prepayment amount (if any), of the MCB
dipercepat (jika ada), dari OWK yang dipegang held by the Government on the Maturity Date
oleh Pemerintah tersebut pada Tanggal Jatuh with the Conversion Price referring to a lower
Tempo dengan Harga Konversi mengacu pada price between 90% of the average closing
harga yang lebih rendah antara 90% dari rata- price of the Company’s shares during 25
rata harga penutupan saham Perusahaan consecutive Exchange Days on the Regular
selama kurun waktu 25 Hari Bursa berturut- Market or on the exchange closing date one
turut di Pasar Reguler atau di tanggal day prior to the conversion date.
penutupan bursa satu hari sebelum tanggal
konversi.
Pada tanggal 31 Desember 2023, Perusahaan As at December 31, 2023, the Company has
belum memenuhi persyaratan non-keuangan not complied with non-financial covenants
berdasarkan perjanjian restrukturisasi dan tidak under restructuring agreement and have not
mendapatkan surat waiver. Perusahaan telah obtained the waiver letter. The Company has
mengklasifikasikan OWK sebagai liabilitas classified OWK as short-term liabilities.
jangka pendek.
28. Kepentingan Non-Pengendali 28. Non-Controlling Interests
2023
Penghasilan Perubahan
Bagian atas Komprehensif Ekuitas
Saldo Awal/ Laba Bersih/ Lain/Other Lainnya/ Saldo Akhir/
Beginning Share in Net Comprehensive Other Equity Ending
Balance Profit Income Movement Balance
USD USD USD USD USD
MJIS (41,969) (1,443) -- -- (43,412)
Lainnya/Others 190 -- -- 12,195 12,385
Total (41,779) (1,443) -- 12,195 (31,027)
2022
Penghasilan Perubahan
Bagian atas Komprehensif Ekuitas
Saldo Awal/ Laba Bersih/ Lain/Other Lainnya/ Saldo Akhir/
Beginning Share in Net Comprehensive Other Equity Ending
Balance Profit Income Movement Balance
USD USD USD USD USD
MJIS (45,139) 3,170 -- -- (41,969)
Lainnya/Others 456 -- -- (266) 190
Total (44,683) 3,170 -- (266) (41,779)
29. Modal Saham 29. Share Capital
Susunan kepemilikan saham Perusahaan The details of the Company’s shareholders
berdasarkan laporan yang dibuat oleh PT BSR based on the report prepared by PT BSR
Indonesia, Biro Administrasi Efek, adalah Indonesia, the Securities Administration
sebagai berikut: Agency, are as follows:
Final Draft/02
Laporan Tahunan Juni 2024
& Laporan Keberlanjutan 2023 122 Paraf:TBK
PT KRAKATAU STEEL (PERSERO)
Page 595
595
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023
Jumlah Saham Jumlah
Ditempatkan dan Persentase (dalam Nilai
Disetor Penuh/ Kepemilikan/ Nilai Penuh
Number of Shares Percentage Dolar AS)/Total
Issued and Fully of Ownership (in Full Amount
Paid Capital % of US Dollars)
Pemegang Saham Shareholders
Saham Seri A Dwiwarna Series A Dwiwarna Share
The Government of The Republic
Pemerintah Republik Indonesia 1 0.00% -- of Indonesia
Saham Seri B Series B Shares
The Government of The Republic
Pemerintah Republik Indonesia 15,477,117,519 80.00% 790,058,630 of Indonesia
Masyarakat Umum dan Karyawan Public and Employees
(masing-masing di bawah 5%) 3,869,015,380 20.00% 197,501,181 (each below 5%)
Direksi dan Komisaris Directors and Commissioners
Purwono Widodo (Direktur Utama) 132,500 0.00% 6,764 Purwono Widodo (President Director)
I Gusti Putu Suryawirawan I Gusti Putu Suryawirawan
(Komisaris) 51,500 0.00% 2,629 (Commissioner)
Djoko Muljono (Direktur) 35,000 0.00% 1,787 Djoko Muljono (Direktur)
Tjuk Agus Minahasa Tjuk Agus Minahasa
(Komisaris Independen) 20,000 0.00% 1,021 (Independent Commissioner)
Agus Nizar Vidiansyah (Direktur) 25,000 0.00% 1,276 Agus Nizar Vidiansyah (Director)
Total 19,346,396,900 0.00% 987,573,288 Total
2022
Jumlah Saham Jumlah
Ditempatkan dan Persentase (dalam Nilai
Disetor Penuh/ Kepemilikan/ Nilai Penuh
Number of Shares Percentage Dolar AS)/Total
Issued and Fully of Ownership (in Full Amount
Paid Capital % of US Dollars)
Pemegang Saham Shareholders
Saham Seri A Dwiwarna Series A Dwiwarna Share
The Government of The Republic
Pemerintah Republik Indonesia 1 0.00% -- of Indonesia
Saham Seri B Series B Shares
The Government of The Republic
Pemerintah Republik Indonesia 15,477,117,519 80.00% 790,058,630 of Indonesia
Masyarakat Umum dan Karyawan Public and Employees
(masing-masing di bawah 5%) 3,862,238,280 19.97% 197,155,231 (each below 5%)
Direksi dan Komisaris Directors and Commissioners
Silmy Karim (Direktur Utama)* 6,592,100 0.03% 336,506 Silmy Karim (President Director)*
Purwono Widodo (Direktur) 132,500 0.00% 6,764 Purwono Widodo (Director)
I Gusti Putu Suryawirawan I Gusti Putu Suryawirawan
(Komisaris) 51,500 0.00% 2,629 (Commissioner)
Tjuk Agus Minahasa Tjuk Agus Minahasa
(Komisaris Independen) 230,000 0.00% 11,741 (Independent Commissioner)
Djoko Muljono (Direktur) 35,000 0.00% 1,787 Djoko Muljono (Director)
Total 19,346,396,900 100.00% 987,573,288 Total
Saham Seri A Dwiwarna merupakan saham Series A Dwiwarna’s share represents a share
yang memberikan kepada pemegangnya hak- which provides the holder rights to nominate
hak untuk mencalonkan anggota Dewan members of the Boards of Directors and
Direksi dan Komisaris, menghadiri dan Commissioners, attend and approve the
menyetujui pengangkatan dan pemberhentian appointment and dismissal of members of the
anggota Dewan Direksi dan Komisaris, Boards of Directors and Commissioners,
perubahan Anggaran Dasar, penggabungan, change the Articles of Association, conduct
peleburan dan pengambilalihan, pembubaran mergers and acquisitions, closures and
dan likuidasi Perusahaan. liquidations of the Company.
Perusahaan telah mencatatkan seluruh The Company has listed all its shares on the
sahamnya pada Bursa Efek Indonesia masing- Indonesia Stock Exchange, amounting to
masing sebanyak 19.346.396.900 saham pada 19,346,396,900 shares as at December 31,
tanggal 31 Desember 2023 dan 2022. 2023 and 2022, respectively.
Final Draft/02
PT KRAKATAU Juni 2024
STEEL (PERSERO) TBK 123 Paraf: Report
2023 Annual Report & Sustainability
Page 596
596
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
30. Tambahan Modal Disetor 30. Additional Paid-In Capital
Komponen-komponen tambahan modal disetor The components of additional paid-in capital
adalah sebagai berikut: are as follows:
2023 2022
USD USD
Agio Saham 120,111 120,111 Share Premium
Selisih Nilai Transaksi dengan Pihak Difference in Value from Transactions
Non-Pengendali 1,965 1,965 with Non-Controlling Interests
Selisih Aset dan Liabilitas Pengampunan Difference in Tax Amnesty Assets
Pajak 61 61 and Liabilities
Selisih Nilai Transaksi Restrukturisasi Difference in Value from Restructuring
Entitas Sepengendali - Divestasi Transactions of Entities Under Common
Investasi di PT KM Control - Divestment of Investment
(Catatan 10) 4,712 4,712 In PT KM (Note 10)
Selisih Nilai Transaksi dengan Difference in Value from Transactions
Pemegang Saham - OWK (Catatan 27) 48,171 48,171 with Shareholders - MCB (Note 27)
Total 175,020 175,020 Total
Selisih transaksi dengan pihak non-pengendali Differences in value from transactions with
merupakan perbedaan antara bagian non-controlling interests represent the
Perusahaan sebelum dan sesudah penerbitan difference between the Company’s shares
saham baru Latinusa. Latinusa melakukan before and after the issuance of new shares of
penerbitan saham baru melalui IPO pada tahun Latinusa. Latinusa issued new shares through
2009. Perusahaan tidak mengambil bagian IPO in 2009. The Company did not take part in
dalam penerbitan saham baru tersebut such issuance of new shares; therefore, its
sehingga persentase kepemilikan Perusahaan percentage of ownership on Latinusa was
pada Latinusa terdilusi menjadi sebesar diluted to 20.10% (Note 10).
20,10% (Catatan 10).
31. Pencadangan Saldo Laba dan Pembagian 31. Appropriations of Retained Earnings and
Laba Distributions of Income
Berdasarkan Undang-Undang Perseroan Under Indonesian Company Law, the
Terbatas, Perusahaan wajib menyisihkan Company is obliged to allocate a certain
jumlah tertentu dari rugi bersih setiap tahun amount from the net loss of each accounting
untuk cadangan apabila Perusahaan year to appropriated retained earnings if the
mempunyai saldo laba positif. Penyisihan rugi Company has a positive retained earnings.
bersih tersebut dilakukan sampai cadangan The appropriation from net loss shall be
wajib mencapai paling sedikit 20% dari jumlah performed up to an amount of 20% of the
modal yang ditempatkan disetor penuh. Company’s issued and paid-up capital.
Saldo laba dicadangkan Perusahaan adalah The balance of the Company’s appropriated
sebesar USD146.834 atau sebesar 14,87% retained earnings amounted to USD146,834 or
dari modal ditempatkan dan disetor penuh. 14.87% of the Company’s issued and paid up
capital.
Final Draft/02
Laporan Tahunan Juni 2024
& Laporan Keberlanjutan 2023 124 Paraf:TBK
PT KRAKATAU STEEL (PERSERO)
Page 597
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
32. Pendapatan Usaha 32. Revenue
a. Berdasarkan Jenis a. By Nature
2023 2022
USD USD
Produk Baja Steel Products
Lokal 1,195,054 1,721,125 Local
Luar Negeri 54,387 307,544 Export
Produk Non Baja Non Steel Products
Sarana Infrastruktur 182,792 170,951 Infrastructure Facilities
Rekayasa dan Konstruksi 7,075 15,932 Engineering and Construction
Jasa Pengiriman Barang 5,959 21,252 Freight Services
Jasa Lainnya 8,701 1,729 Other Services
Total 1,453,968 2,238,533 Total
b. Berdasarkan Pelanggan b. By Customers
2023 2022
USD USD
Pihak Ketiga 1,251,786 1,998,898 Third Parties
Pihak Berelasi (Catatan 40) 122,479 136,904 Related Parties (Note 40)
Entitas Berelasi dengan Pemerintah (Catatan 40) 79,703 102,731 Government-Related Entities (Note 40)
Total 1,453,968 2,238,533 Total
Tidak ada transaksi penjualan kepada satu There were no sales made to any single
pelanggan yang jumlah penjualan kumulatif customer with a cumulative amount exceeding
melebihi 10% dari jumlah pendapatan bersih 10% of the total consolidated net revenue for
konsolidasian untuk tahun yang berakhir pada the years ended December 31, 2023 and
tanggal 31 Desember 2023 dan 2022. 2022.
2023 2022
USD USD
Pendapatan dari Kontrak dengan Revenue from Contracts with
Pelanggan Diselesaikan: Customer Recognised:
Pada Waktu Tertentu 1,448,057 2,232,067 At Point in Time
Sepanjang Waktu 5,911 6,466 Over The Time
Total 1,453,968 2,238,533 Total
Korsleting Fasilitas HSM 1 HSM 1 Facility Short Circuit
Pada tanggal 5 Mei 2023, Perusahaan telah On May 5, 2023, the Company experienced a
mengalami korsleting yang menyebabkan short circuit that sparked fire in one part of the
timbulnya api pada salah satu bagian fasilitas HSM 1 facility at Kawasan Industri Krakatau
pabrik HSM 1 yang berlokasi di Kawasan Steel, which caused the Company to be unable
Industri Krakatau Steel, sehingga Perusahaan to produce HRC from the HSM facility. This
tidak dapat memproduksi HRC dari fasilitas also had an impact on the Company's financial
pabrik HSM. Hal ini juga berdampak pada and operational conditions (Note 50). The
terganggunya kondisi keuangan dan Company has reported to the lenders (loan
operasional Perusahaan (Catatan 50). restructuring), Ministry of Finance/SMI (OWK
Perusahaan telah melaporkan kepada pemberi fund) and OJK on May 23, 2023, May 25, 2023
pinjaman (restrukturisasi pinjaman), and May 31, 2023, respectively.
Kementerian Keuangan/SMI (Dana OWK) dan
OJK masing-masing pada tanggal 23 Mei 2023,
25 Mei 2023 dan 31 Mei 2023.
Final Draft/02
PT KRAKATAU Juni 2024
STEEL (PERSERO) TBK 125 Paraf: Report
2023 Annual Report & Sustainability
Page 598
598
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
33. Beban Pokok Pendapatan 33. Cost of Revenue
2023 2022
USD USD
Produk Baja Steel Products
Pemakaian Bahan Baku Raw Materials Used
Persediaan Bahan Baku, Awal Tahun Raw Materials, Beginning of The Year
(Catatan 8) 64,449 72,617 (Note 8)
Pembelian dan Lain-lain 773,891 1,470,787 Purchases and Others
Persediaan Bahan Baku, Akhir Tahun Raw Materials, End of The Year
(Catatan 8) (126,614) (64,449) (Note 8)
Subtotal 711,726 1,478,955 Subtotal
Upah Langsung 20,638 29,521 Direct Labour
Biaya Pabrikasi Lainnya 103,479 153,551 Other Manufacturing Cost
Jumlah Biaya Produksi 835,843 1,662,027 Total Production Cost
Persediaan Barang Jadi, Awal Tahun Finished Goods, Beginning of The Year
(Catatan 8) 87,479 177,013 (Note 8)
Pembelian 374,992 148,876 Purchases
Penyisihan/(Realisasi) Penurunan Nilai Allowance/(Realisation) for Decline in
Persediaan Barang Jadi (Catatan 8) (5,618) 12,453 Value of Finished Goods (Note 8)
Persediaan Barang Jadi, Akhir Tahun Finished Goods, End of The Year
(Catatan 8) (82,839) (87,479) (Note 8)
Subtotal 1,209,857 1,912,890 Subtotal
Beban Non-Manufaktur Non-Manufacturing Expenses
Sarana Infrastruktur 112,171 87,894 Infrastructure Facilities
Rekayasa dan Konstruksi 8,514 25,482 Engineering and Construction
Jasa Lainnya 10,519 9,799 Other Services
Subtotal 131,204 123,175 Subtotal
Total 1,341,061 2,036,065 Total
34. Beban Operasi 34. Operating Expenses
2023 2022
USD USD
Beban Penjualan Selling Expenses
Beban Pengangkutan 14,082 24,229 Delivery Expense
Gaji, Upah dan Kesejahteraan Karyawan 5,244 6,685 Salaries, Wages and Employees Benefits
Beban Kantor 127 1,603 Office Expenses
Lain-lain 5,828 4,110 Others
Subtotal 25,281 36,627 Subtotal
Beban Umum dan Administrasi General and Administrative Expenses
Gaji, Upah dan Kesejahteraan Karyawan 42,767 53,066 Salaries, Wages and Employee Benefits
Penyusutan (Catatan 11) 13,023 8,428 Depreciation (Note 11)
Asuransi dan Sewa 10,747 8,240 Insurance and Rental
Jasa Profesional 7,237 7,464 Professionals Fees
Penambahan Cadangan Kerugian Additional of Allowance For
Penurunan Nilai Piutang 2,841 12,640 Impairment Losses of Receivables
Beban Perbaikan dan Pemeliharaan 3,361 614 Repair and Maintenance
Lain-lain 20,078 6,327 Others
Subtotal 100,054 96,779 Subtotal
Total 125,335 133,406 Total
Laporan Tahunan & Laporan
Final Draft/02 Keberlanjutan 2023
Juni 2024 126 PT KRAKATAU STEEL (PERSERO)
Paraf:TBK
Page 599
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
35. Laba Per Saham 35. Earnings Per Share
2023 2022
USD USD
Laba (Rugi) Konsolidasian Tahun Consolidated Profit (Loss) for The Year
Berjalan yang Dapat Diatribusikan Attributable to The Owners of The
ke Pemilik Entitas Induk (130,210) 19,474 Parent Entity
Rata-Rata Tertimbang Jumlah Weighted Average of The Number of
Saham Biasa yang Beredar Outstanding Ordinary Shares
(dalam Ribuan Lembar Saham) 19,346,397 19,346,397 (in Thousands of Shares)
Laba (Rugi) Bersih per Saham Dasar Basic Earning (Loss) per Share
yang Dapat Diatribusikan kepada Attributable to The Owners of
Pemilik Entitas Induk (Nilai Penuh): The Parent Entity (Full Amount):
Operasi yang Dilanjutkan (0.0068) 0.0012 Continuing Operations
Operasi yang Dihentikan -- (0.0002) Discontinued Operations
(0.0068) 0.0010
Rata-Rata Tertimbang Jumlah Weighted Average of The Number of
Saham Biasa yang Beredar Outstanding Ordinary Shares
(dalam Ribuan Lembar Saham) 19,346,397 19,346,397 (in Thousands of Shares)
Penyesuaian untuk Perhitungan Laba Adjustments for Calculation of Diluted
Per Saham Dasar Dilusian Earnings per Share
(dalam Ribuan Lembar Saham) (in Thousands of Shares)
- OWK (Catatan 27) 15,492,958 6,748,466 - MCB (Note 27)
Rata-Rata Tertimbang Jumlah Weighted Average of The Number of
Saham yang Digunakan Sebagai Ordinary Shares Used as The Denominator
Penyebut dalam Perhitungan in Calculating Diluted
Laba per Saham Dilusian Earnings Per Shape
(dalam Ribuan Lembar Saham) 34,839,355 26,094,863 (in Thousands of Shares)
Laba (Rugi) Bersih per Saham Dilusian Diluted Profit (Loss) per Share
yang Dapat Diatribusikan kepada Attributable to The Owners of
Pemilik Entitas Induk (Nilai Penuh): The Parent Entity (Full Amount):
Operasi yang Dilanjutkan (0.0038) 0.0008 Continuing Operations
Operasi yang Dihentikan -- (0.0001) Discontinued Operations
Laba (Rugi) per Saham Dasar (0.0038) 0.0007 Basic Earnings (Loss) per Share
36. Pendapatan (Beban) Operasi Lainnya, 36. Other Operating Income (Expenses), Net
Bersih
a. Pendapatan (Beban) Operasi Lainnya, a. Other Operating Income (Expenses), Net
Bersih
2023 2022
USD USD
Kerugian Penurunan Nilai Impairment Losses of
Aset Tetap (Catatan 11) -- (23,619) Fixed Assets (Note 11)
Beban Pajak dan Denda (8,195) -- Tax Expense and Penalty
Lain-lain 12,580 (11,137) Others
Total 4,385 (34,756) Total
b. Beban Non-Operasi Lainnya b. Other Non-Operating Expenses
2023 2022
USD USD
Beban terkait Transaksi Expenses related In-Kind
Inbreng HSM 2 -- (14,351) HSM 2 Transaction
PT KRAKATAU STEEL
Final Draft/02 (PERSERO) TBK
Juni 2024 127 2023 Annual Report & Sustainability
Paraf: Report
Page 600
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
37. Pendapatan Keuangan 37. Finance Income
2023 2022
USD USD
Bunga dari Jasa Giro dan Interest from Current Accounts
Deposito Berjangka 3,879 4,509 and Time Deposits
Pendapatan dari Restrukturisasi Gain from Restructuring
Pinjaman (Catatan 24) -- 18,459 Loan (Note 24)
Total 3,879 22,968 Total
38. Biaya Keuangan 38. Finance Cost
2023 2022
USD USD
Beban Bunga 123,006 164,681 Interest Expense
Biaya Bank 5,851 6,157 Bank Charges
Beban Bunga atas Liabilitas Sewa 733 819 Interest Expense on Lease Lliabilities
Total 129,590 171,657 Total
39. Aset Tidak Lancar yang Dikuasai Untuk 39. Non-Current Assets Held for Sale
Dijual
Berikut adalah kelompok aset dan liabilitas The followings are the Group of assets and
dalam laporan posisi keuangan yang liabilities in the statement of financial position
diklasifikasikan sebagai aset tidak lancar yang which the Group classified as non-current
dikuasai untuk dijual sehubungan dengan assets held for sale in relation with KSI’s
intensi KSI untuk menjual 70% kepemilikan intention to sell its 70% of shares ownership in
saham di KDL kepada CAP yang KDL to CAP which would result on KSI to loss
menyebabkan KSI kehilangan pengendalian: its control in KDL:
2023 2022
USD USD
KDL KDL
Kas dan Setara Kas -- 4,479 Cash and Cash Equivalents
Piutang Usaha Trade Receivables
Pihak Ketiga -- 2,664 Third Parties
Pihak Berelasi -- 4,728 Related Parties
Piutang Lain-lain Other Receivables
Pihak Ketiga -- 59 Third Parties
Pihak Berelasi -- 23 Related Parties
Persediaan -- 861 Inventories
Pajak Dibayar di Muka -- 494 Prepaid Taxes
Aset Derivatif -- 7,592 Derivative Assets
Uang Muka dan Beban Dibayar di Muka -- 2,640 Advances and Prepaid Expenses
Investasi Pada Entitas Asosiasi Investments In Associates
dan Ventura Bersama -- 15,267 and Joint Ventures
Aset Tetap -- 171,217 Fixed Assets
Properti Investasi -- 5,904 Investment Properties
Aset Takberwujud -- 366 Intangible Assets
Aset Tidak Lancar Lain-lain -- 5 Other Non-Current Assets
Total -- 216,299 Total
Laporan Tahunan & Laporan
Final Draft/02 Keberlanjutan 2023
Juni 2024 128 PT KRAKATAU STEEL (PERSERO)
Paraf:TBK
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Liabilitas tidak lancar yang dikuasai untuk Non-current liabilities held for sale:
dijual:
2023 2022
USD USD
KDL KDL
Utang Usaha Trade Payables
Pihak Ketiga -- 1,968 Third Parties
Pihak Berelasi -- 1,732 Related Parties
Utang Lain-lain Other Payables
Pihak Ketiga -- 9 Third Parties
Liabilitas Sewa -- 550 Lease Liabilities
Utang Pajak -- 779 Taxes Payable
Beban Akrual -- 1,140 Accrued Expenses
Liabilitas Imbalan Kerja Short-Term
Jangka Pendek -- 2,723 Employee Benefits Liabilities
Pendapatan Diterima di Muka
Bagian Tidak Lancar -- 77 Unearned Revenue - Current Portion
Liabilitas Pajak Tangguhan -- 3,473 Deferred Tax Liabilities
Liabilitas Imbalan Kerja Long-Term
Jangka Panjang -- 2,450 Employee Benefits Liabilities
Liabilitas Jangka Panjang Lain-lain -- 1,879 Other Long-Term Liabilities
Total -- 16,780 Total
Operasi yang Dihentikan: Discontinued Operations:
Tabel berikut memberikan informasi yang The following table gives information about the
terkait dengan hasil operasi yang digunakan: results of discontinued operations:
2023 2022
USD USD
Pendapatan 13,830 49,696 Revenue
Beban (12,439) (51,919) Expenses
Laba (Rugi) Sebelum Pajak Penghasilan dari Profit (Loss) Before Income Tax From
Operasi yang di Berhentikan 1,391 (2,223) Discontinued Operations
Beban Pajak Penghasilan (320) (1,230) Income Tax Expenses
Laba (Rugi) Setelah Pajak Penghasilan Profit (Loss) After Income Tax from
dari Operasi yang Dihentikan 1,071 (3,453) Discontinued Operations
Tabel berikut memberikan informasi yang The following table gives cash flows
terkait dengan arus kas atas operasi yang information relating to the discontinued
dihentikan: operations:
2023 2022
USD USD
Arus Kas Operasi (8,529) 6,810 Operating Cash Flows
Arus Kas Investasi 112 (1,752) Investing Cash Flows
Arus Kas Pendanaan 474 (4,254) Financing Cash Flows
Kenaikan/(Penurunan) Bersih Kas Net Increase/(Decrease) in Cash
yang Dihasilkan dari Generated by Discontinued
Operasi yang Dihentikan (7,943) 804 Operations
PT Krakatau Daya Listrik (“KDL”) PT Krakatau Daya Listrik (“KDL”)
Aset dan liabilitas KDL disajikan sebagai aset KDL’s assets and liabilities are presented as
dan liabilitas yang dikuasai untuk dijual karena assets and liabilities held for sale because on
per tanggal 31 Desember 2022 terdapat intensi December 31, 2022, KSI intended to sell its
manajemen KSI untuk menjual sebesar 70% 70% shares ownership of KDL to CAP in
saham KDL kepada CAP yang menyebabkan which KSI loss its control over KDL upon the
KSI kehilangan pengendalian ketika transaksi completion of the transaction in the
tersebut diselesaikan pada tanggal setelah subsequent period after the balance sheet
neraca. Pada tanggal 28 Februari 2023, date. On February 28, 2023, CAP has fully
transaksi senilai USD144.625 tersebut telah paid the transaction amounting to
dilunasi penuh oleh CAP. USD144,625.
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Juni 2024 129 2023 Annual Report & Sustainability
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal 30 Desember 2022, Perusahaan On December 30, 2022, the Company and
dan CAP menandatangani Perjanjian Jual dan CAP entered into a Conditional Shares Sale
Beli Saham Bersyarat ("CSPA") terhadap 70% and Purchase Agreement (“CSPA”) for 70%
dari modal ditempatkan dan disetor dalam KCE of the issued and paid-up capital in KCE and
dan 49% dari modal ditempatkan dan disetor 49% of the issued and paid-up capital in KTI.
dalam KTI. Perusahaan dan CAP setuju untuk The Company and CAP agreed for a selling
harga jual atas 70% saham KCE senilai price of 70% of KCE's shares amounting to
Rp2.255.000 juta dan 49% saham KTI senilai Rp2,225,000 million and 49% of KTI's shares
Rp985.000 juta dengan persyaratan amounting to Rp985,000 million with
pendahuluan yang disetujui oleh kedua belah conditions precedent agreed by both parties
pihak yang utamanya terkait dengan which are primarily related to the provision of
penyediaan dokumen-dokumen dan documents and fulfillment of legal aspects
pemenuhan aspek hukum dengan tenggat which due on January 27, 2023. Therefore,
waktu pada 27 Januari 2023. Oleh karena itu, the associated assets and liabilities were
aset dan liabilitas atas KCE dan KTI disajikan consequently presented as held for sale in the
sebagai dimiliki untuk dijual pada laporan 2022 financial statements.
keuangan tahun 2022
Berdasarkan Akta Pengambil alihan Saham Based on the Share Acquisition Deed (“APS”)
(“APS”) No. 88 tanggal 27 Februari 2023, No. 88 dated Febuary 27, 2023, the Company
Perusahaan setuju untuk melepas 70% agreed to divest 70% of KCE's share
kepemilikan saham KCE senilai Rp2.255.000 ownership amounting to Rp2,255,000 million.
juta. Selain itu, berdasarkan Akta Jual Beli In addition, based on the Share Sale and
Saham (“AJB”) No. 90 tanggal 27 Februari Purchase Deed (“AJB”) No. 90 dated
2023, Perusahaan juga menyetujui untuk February 27, 2023, the Company also agreed
melepas 49% kepemilikan saham KTI senilai to divest 49% of KTI's share ownership
Rp985.000 juta. amounting to Rp985,000 million.
Perusahaan telah menerima pembayaran dari The company has received payment from
CAP pada tanggal penandatanganan APS dan CAP on the signing date of the APS and AJB,
AJB, dan diserahkan sepenuhnya kepada and was handed over in full to the Company
Perusahaan pada tanggal 28 Februari 2023. on February 28, 2023.
Berdasarkan penilaian awal terhadap SHA, Based on the initial assessment of the SHA,
Perusahaan dianggap mampu the Company is deemed to be able to
mengkonsolidasikan KTI. Namun, selama consolidate KTI. However, during further
penilaian lebih lanjut berdasarkan PSAK assessment based on SFAS No. 65,
No. 65, "Laporan Keuangan Konsolidasian", "Consolidated Financial Statements", several
beberapa klausul telah diidentifikasi yang clauses have been identified that pertain to
berkaitan dengan aktivitas relevan. Klausul- relevant activities. These clauses are
klausul ini dikategorikan sebagai hal-hal yang categorised as shareholders' reserved
dicadangkan bagi pemegang saham. matters. Unanimous approval from all
Persetujuan bulat dari semua pemegang shareholders is required for these reserved
saham diperlukan untuk hal-hal yang matters. Consequently, the Company is
dicadangkan ini. Akibatnya, Perusahaan tidak unable to unilaterally direct the relevant
dapat secara sepihak mengarahkan aktivitas activities of KTI, thereby impacting the
relevan KTI, sehingga mempengaruhi recognition of the divestment and the
pengakuan divestasi dan kepemilikan yang remaining ownership of KSI. Therefore, as of
tersisa dari KSI. Oleh karena itu, pada tanggal December 31, 2023, the Company presented
31 Desember 2023, Perusahaan menyajikan investment at KTI as joint control.
investasi di KTI sebagai pengendalian
bersama.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Sesuai dengan Pasal 19.3 dari SHA, In accordance with Article 19.3 of the SHA,
Perusahaan masih memiliki kesempatan untuk the Company still has the opportunity to
mengubah SHA, sehingga memungkinkan amend the SHA, thus allowing KTI's financial
laporan keuangan KTI untuk dikonsolidasikan statements to be consolidated again with the
kembali dengan laporan keuangan Perusahaan Company's financial statements according to
sesuai dengan standar akuntansi yang berlaku. applicable accounting standards.
Pada 31 Desember 2022, tidak ada penurunan As of December 31, 2022, there is no
nilai atas aset dan liabilitas KDL dikarenakan impairment to the assets and liabilities of
nilai transaksi yang disepakati lebih tinggi KDL because the agreed transaction price is
dibandingkan dengan nilai buku bersih KDL higher than KDL’s net book value as at
pada tanggal 31 Desember 2022. December 31, 2022.
40. Saldo dan Transaksi Signifikan dengan 40. Significant Balances and Transactions
Pihak-pihak Berelasi with Related Parties
Dalam kegiatan usaha normal, Grup melakukan In the normal course of business, the Group
transaksi usaha dan bukan usaha dengan entered into trade and other transactions with
pihak-pihak berelasi, yang terafiliasi dengan related parties, which are affiliated with the
Grup melalui kepemilikan langsung dan tak Group through equity ownership, either direct
langsung, dan/atau di bawah kontrol pihak yang or indirect, and/or under common control. The
sama. Harga jual atau beli antara pihak-pihak sales or purchase price among related parties
berelasi ditentukan berdasarkan persyaratan is made based on terms agreed by the
yang disetujui oleh kedua belah pihak, yang parties, which may not be the same as those
mungkin tidak sama dengan transaksi lain yang of the transactions between unrelated parties.
dilakukan dengan pihak-pihak yang tidak
berelasi.
Rincian pihak berelasi, sifat hubungan dan jenis The details of related parties, the nature of
transaksi yang signifikan dengan pihak-pihak the relationship and types of significant
berelasi pada tanggal 31 Desember 2023 dan transactions with related parties as at
2022 adalah sebagai berikut: December 31, 2023 and 2022 were as
follows:
Pihak-pihak Berelasi/ Sifat Hubungan/ Jenis Transaksi/
Related Parties Nature of Relationships Nature of Transactions
Entitas Berelasi dengan Pemerintah/Government-Related Entities
KWOSM Ventura Bersama/ Joint Venture Piutang Usaha, Pendapatan Usaha/
Trade Receivable, Revenue
KP Entitas Asosiasi/ Associate Pendapatan Usaha/ Revenue
KNSS Entitas Asosiasi/ Associate Pendapatan Usaha/ Revenue
IJSC Entitas Asosiasi/ Associate Pendapatan Usaha/ Revenue
Kerismas Entitas Asosiasi/ Associate Pendapatan Usaha/ Revenue
KDL Entitas Sepengendali/ Entity Under Common Control Pendapatan Usaha, Piutang Usaha,
Piutang Lain-lain, Utang Usaha
Revenue, Trade Receivable,
Other Receivable, Trade Payable
KTI Entitas Sepengendali/ Entity Under Common Control Pendapatan Usaha, Piutang Usaha,
Piutang Lain-lain, Utang Usaha
Revenue, Trade Receivable,
Other Receivable, Trade Payable
KP Entitas Asosiasi/ Associate Pembelian/ Purchase
SII Entitas Sepengendali/ Entity Under Common Control Pembelian/ Purchase
KTOP Entitas Sepengendali/ Entity Under Common Control Utang Usaha/ Trade Payable
PT Seamless Pipe Indonesia Jaya Entitas Sepengendali/ Entity Under Common Control Aset Keuangan yang Diukur pada Nilai
Wajar melalui Penghasilan Komprehensif
Lain/ Financial Assets at Fair Value through
other Comprehensive Income
PT Sigma Mitra Sejati Entitas Sepengendali/ Entity Under Common Control Aset Keuangan yang Diukur pada Nilai
Wajar melalui Penghasilan Komprehensif
Lain/ Financial Assets at Fair Value through
other Comprehensive Income
PT KRAKATAU STEEL
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Juni 2024 131 2023 Annual Report & Sustainability
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Pihak-pihak Berelasi/ Sifat Hubungan/ Jenis Transaksi/
Related Parties Nature of Relationships Nature of Transactions
PT Sankyu Indonesia International Entitas Sepengendali/ Entity Under Common Control Aset Keuangan yang Diukur pada Nilai
Wajar melalui Penghasilan Komprehensif
Lain/ Financial Assets at Fair Value through
other Comprehensive Income
PT Bank Mandiri (Persero) Tbk Entitas Sepengendali/ Entity Under Common Control Kas dan Setara Kas/ Cash and Cash
Equivalents
PT Bank Negara Indonesia (Persero) Tbk Entitas Sepengendali/ Entity Under Common Control Kas dan Setara Kas/ Cash and Cash
Equivalents
PT Bank Rakyat Indonesia (Persero) Tbk Entitas Sepengendali/ Entity Under Common Control Kas dan Setara Kas/ Cash and Cash
Equivalents
PT Bank Syariah Indonesia Tbk Entitas Sepengendali/ Entity Under Common Control Kas dan Setara Kas/ Cash and Cash
Equivalents
PT Pertamina Gas Entitas Sepengendali/ Entity Under Common Control Piutang Usaha, Pendapatan Usaha/
Trade Receivable, Revenue
KSO PP Elnusa Entitas Sepengendali/ Entity Under Common Control Pendapatan Usaha/ Revenue
PT Kilang Pertamina Entitas Sepengendali/ Entity Under Common Control Pendapatan Usaha/ Revenue
PT Pertamina Patra Niaga Entitas Sepengendali/ Entity Under Common Control Pendapatan Usaha/ Revenue
PT Wijaya Karya Industri dan Konstruksi Entitas Sepengendali/ Entity Under Common Control Pendapatan Usaha/ Revenue
PT Pembangunan Perumahan (Persero) Tbk Entitas Sepengendali/ Entity Under Common Control Pendapatan Usaha/ Revenue
PT Pertamina Hulu Rokan Entitas Sepengendali/ Entity Under Common Control Pendapatan Usaha/ Revenue
PT Perusahaan Listrik Negara (Persero) Entitas Sepengendali/ Entity Under Common Control Pendapatan Usaha, Pembelian,
Piutang Usaha/ Revenue, Purchase
Trade Receivable
PT Aneka Tambang (Persero) Tbk Entitas Sepengendali/ Entity Under Common Control Pendapatan Usaha/ Revenue
PT Perusahaan Gas Negara Entitas Sepengendali/ Entity Under Common Control Pembelian/ Purchase
PT Barata Indonesia (Persero) Entitas Sepengendali/ Entity Under Common Control Piutang Usaha, Piutang Lain-lain
Trade Receivable, Other Receivable
PT Waskita Karya (Persero) Tbk Entitas Sepengendali/ Entity Under Common Control Piutang Usaha/ Trade Receivable
PT Waskita Karya Infrastruktur Entitas Sepengendali/ Entity Under Common Control Piutang Usaha/ Trade Receivable
PT Brantas Abipraya (Persero) Entitas Sepengendali/ Entity Under Common Control Piutang Usaha/ Trade Receivable
PT Pembangunan Perumahan (Persero) Tbk Entitas Sepengendali/ Entity Under Common Control Piutang Usaha/ Trade Receivable
PT Asuransi Jasa Indonesia Entitas Sepengendali/ Entity Under Common Control Piutang Lain-lain/ Other Receivable
PT Pertamina Bina Medika IHC Entitas Sepengendali/ Entity Under Common Control Aset Keuangan yang Diukur pada Nilai
Wajar melalui Penghasilan Komprehensif
Lain/ Financial Assets at Fair Value through
other Comprehensive Income
PT Nindya Karya (Persero) Entitas Sepengendali/ Entity Under Common Control Utang Usaha/ Trade Payable
PT Pertamina EP Entitas Sepengendali/ Entity Under Common Control Utang Usaha/ Trade Payable
Dewan Komisaris dan Dewan Direksi Personel Manajemen Kunci/ Management Personnel Kompensasi dan Remunerasi/
Compensation and Remuneration
Transaksi-transaksi signifikan dengan pihak- Significant transactions with related parties
pihak berelasi adalah sebagai berikut: were as follows:
2023 2022
USD USD
Pendapatan Usaha Revenue
Pihak Berelasi Related Parties
PT Krakatau Wajatama Osaka Steel Marketing 42,302 60,152 PT Krakatau Wajatama Osaka Steel Marketing
PT Krakatau Posco 41,860 56,449 PT Krakatau Posco
PT Krakatau Chandra Energi 7,318 -- PT Krakatau Chandra Energi
PT Krakatau Nippon Steel Synergy 3,652 4,408 PT Krakatau Nippon Steel Synergy
PT Kerismas Witikco Makmur 1,727 1,488 PT Kerismas Witikco Makmur
PT Krakatau Tirta Industri 1,533 -- PT Krakatau Tirta Industri
PT Indo Japan Steel Center 322 2,396 PT Indo Japan Steel Center
Lain-lain 23,765 12,011 Others
Subtotal 122,479 136,904 Subtotal
Laporan Tahunan & Laporan
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Juni 2024 132 PT KRAKATAU STEEL (PERSERO)
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
USD USD
Entitas Berelasi dengan Pemerintah Government-Related Entities
PT Kilang Pertamina 13,141 7,514 PT Kilang Pertamina
KSO PP Elnusa 6,662 11,630 KSO PP Elnusa
PT Perusahaan Listrik Negara (Persero) 5,159 4,566 PT Perusahaan Listrik Negara (Persero)
PT Pertamina Patra Niaga 4,585 7,191 PT Pertamina Patra Niaga
PT Aneka Tambang (Persero) Tbk 1,789 -- PT Aneka Tambang (Persero) Tbk
PT Wijaya Karya Industri dan Konstruksi 1,783 6,209 PT Wijaya Karya Industri dan Konstruksi
PT Pertamina Gas 419 26,088 PT Pertamina Gas
PT Pembangunan Perumahan (Persero) Tbk -- 5,642 PT Pembangunan Perumahan (Persero) Tbk
PT Pertamina Hulu Rokan -- 5,082 PT Pertamina Hulu Rokan
Lain-lain 46,165 28,809 Others
Subtotal 79,703 102,731 Subtotal
Total 202,182 239,635 Total
Persentase terhadap Jumlah Percentage of Total Consolidated
Pendapatan Bersih Konsolidasian 13.91% 10.71% Consolidated Net Revenue
Pembelian Purchases
Pihak Berelasi Related Parties
PT Krakatau Posco 639,331 947,477 PT Krakatau Posco
PT Sankyu Indonesia International 2,995 3,779 PT Sankyu Indonesia International
PT Krakatau Daya Listrik 7,821 -- PT Krakatau Daya Listrik
Lain-lain 19,396 2,978 Others
Subtotal 669,543 954,234 Subtotal
Entitas Berelasi dengan Pemerintah Government Related Entities
PT Perusahaan Gas Negara 30,339 17,552 PT Perusahaan Gas Negara
PT Perusahaan Listrik Negara (Persero) 1,371 29,526 PT Perusahaan Listrik Negara (Persero)
Lain-lain 11,683 3,050 Others
Subtotal 43,393 50,128 Subtotal
Total 712,936 1,004,362 Total
Persentase terhadap Jumlah Beban Percentage of Total Consolidated
Pokok Pendapatan Konsolidasian 53.16% 49.33% Cost of Revenue
Piutang Usaha Trade Receivables
Pihak Berelasi Related Parties
PT Krakatau Tirta Industri 440 -- PT Krakatau Tirta Industri
PT Krakatau Chandra Energi 304 -- PT Krakatau Chandra Energi
PT Krakatau Wajatama Osaka Steel Marketing -- 9,610 PT Krakatau Wajatama Osaka Steel Marketing
Lain-lain 27,167 8,740 Others
Subtotal 27,911 18,350 Subtotal
Entitas berelasi dengan Pemerintah Government-Related Entities
PT Barata Indonesia (Persero) 6,347 5,162 PT Barata Indonesia (Persero)
PT Perusahaan Listrik Negara (Persero) 4,829 1,768 PT Perusahaan Listrik Negara (Persero)
PT Pembangunan Perumahan (Persero) Tbk 3,906 270 PT Pembangunan Perumahan (Persero) Tbk
PT Waskita Karya Infrastruktur 3,874 3,868 PT Waskita Karya Infrastruktur
PT Brantas Abipraya (Persero) 3,453 -- PT Brantas Abipraya (Persero)
PT Waskita Karya (Persero) Tbk 1,245 137 PT Waskita Karya (Persero) Tbk
PT Pertamina Gas -- 5,417 PT Pertamina Gas
Lain-lain 10,748 22,476 Others
Subtotal 34,402 39,098 Subtotal
Cadangan Penurunan Nilai (20,491) (15,961) Allowance for impairment
Total 41,822 41,487 Total
Persentase terhadap Jumlah Percentage of Total Consolidated
Aset Konsolidasian 1.46% 1.31% Consolidated Assets
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Juni 2024 133 2023 Annual Report & Sustainability
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
USD USD
Piutang Lain-lain Other Receivables
Pihak Berelasi Related Parties
PT Krakatau Tirta Industri 151 -- PT Krakatau Tirta Industri
PT Krakatau Chandra Energi 71 -- PT Krakatau Chandra Energi
PT Krakatau Posco -- 122,653 PT Krakatau Posco
Lain-lain 4,304 2,423 Others
Subtotal 4,526 125,076 Subtotal
Entitas berelasi dengan Pemerintah Government-Related Entities
PT Asuransi Jasa Indonesia 6,239 12 PT Asuransi Jasa Indonesia
PT Barata Indonesia (Persero) 64 -- PT Barata Indonesia (Persero)
Lain-lain 837 141 Others
Subtotal 7,140 153 Subtotal
Cadangan Penurunan Nilai -- (357) Allowance for Impairment
Total 11,666 124,872 Total
Persentase terhadap Jumlah Percentage of Total Consolidated
Aset Konsolidasian 0.41% 3.95% Consolidated Assets
Piutang Jangka Panjang Long-term Receivables
Pihak Berelasi Related Parties
Lain-lain -- 3,122 Others
Entitas Berelasi dengan Pemerintah Government-Related Entities
Lain-lain -- 1,507 Others
Subtotal -- 4,629 Subtotal
Cadangan Penurunan Nilai -- (3,443) Allowance for Impairment
Total -- 1,186 Total
Persentase terhadap Jumlah Percentage of total
Aset Konsolidasian 0.00% 0.04% Consolidated Assets
Aset Keuangan yang Diukur pada Nilai Wajar Financial Assets at Fair Value
melalui Penghasilan Komprehensif Lain through Other Comprehensive Income
Pihak Berelasi Related Parties
PT Sigma Mitra Sejati 2,159 2,257 PT Sigma Mitra Sejati
PT Sankyu Indonesia International 856 823 PT Sankyu Indonesia International
PT Seamless Pipe Indonesia Jaya 607 -- PT Seamless Pipe Indonesia Jaya
Entitas Berelasi dengan Pemerintah Government-Related Entity
PT Pertamina Bina Medika IHC 7,649 7,405 PT Pertamina Bina Medika IHC
Total 11,271 10,485 Total
Persentase terhadap Jumlah Percentage of Total
Aset Konsolidasian 0.39% 0.33% Consolidated Assets
Utang Usaha Account Payable
Pihak Berelasi Related Parties
PT Krakatau Tirta Industri 908 -- PT Krakatau Tirta Industri
PT Krakatau Tirta Operasi dan Pemeliharaan 276 -- PT Krakatau Tirta Operasi dan Pemeliharaan
PT Krakatau Chandra Energi 167 -- PT Krakatau Chandra Energi
PT Krakatau Posco -- 102,667 PT Krakatau Posco
PBH -- -- PBH
Lain-lain 65,396 9,749 Others
Subtotal 66,747 112,416 Subtotal
Entitas Berelasi dengan Pemerintah Government-Related Entities
PT Nindya Karya (Persero) 896 -- PT Nindya Karya (Persero)
PT Pertamina EP 400 -- PT Pertamina EP
PT Perusahaan Listrik Negara (Persero) -- 7,487 PT Perusahaan Listrik Negara (Persero)
Lain-lain 3,142 2,123 Others
Subtotal 4,438 9,610 Subtotal
Total 71,185 122,026 Total
Persentase terhadap Jumlah Percentage of Total Consolidated
Liabilitas Konsolidasian 3.02% 4.68% Consolidated Liabilities
Laporan Tahunan & Laporan
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
USD USD
Utang Lain-lain Other Payable
Pihak Berelasi Related Parties
KTI 5,709 KTI
KDL 635 -- KDL
Lain-lain 6,335 1,205 Others
Entitas Berelasi dengan Pemerintah Government-Related Entities
Lain-lain 3,588 2,957 Others
Total 16,267 4,162 Total
Persentase terhadap Jumlah Percentage of Total
Liabilitas Konsolidasian 0.69% 0.16% Consolidated Liabilities
Kompensasi Manajemen Kunci Key Management Compensation
Kompensasi dan imbalan lain yang diberikan The compensation and other benefits
kepada Dewan Komisaris dan Direksi provided to the Company’s Boards of
Perusahaan adalah sebagai berikut: Commissioners and Directors were as
follows:
2023 2022
USD USD
Dewan Komisaris dan Dewan Direksi 1,818 1,524 Board of Commisioners and Board of Directors
41. Aset dan Liabilitas dalam Mata Uang Asing 41. Assets and Liabilities in Foreign
Currencies
Pada tanggal 31 Desember 2023, aset dan As at December 31, 2023, monetary assets
liabilitas moneter dalam mata uang asing and liabilities denominated in foreign
adalah sebagai berikut: currencies were as follows:
Setara dengan
Mata Uang Asing/ Dolar As/
Foreign Equivalent in
Currency Us Dollars
ASET ASSETS
Dalam Jutaan Rupiah In Millions of Rupiah
Kas dan Setara Kas 1,474,734 95,520 Cash and Cash Equivalents
Kas dan Deposito Berjangka yang
Dibatasi Penggunaannya 386,052 25,005 Restricted Cash and Time Deposits
Piutang Usaha 3,444,842 223,126 Trade Receivables
Piutang Lain-lain 142,873 9,254 Other Receivables
Aset Keuangan yang Diukur Pada Financial Assets at Fair Value
Nilai Wajar melalui Penghasilan through Other Comprehensive
Komprehensif Lain 174,013 11,271 Income
Pajak Dibayar di Muka 336,694 21,808 Prepaid Taxes
Estimasi Tagihan Pajak 178,722 11,576 Estimated Claims for Tax Refund
Piutang Jangka Panjang 239,567 15,517 Long-Term Receivables
Aset Tidak Lancar Lain-lain 157,370 10,193 Other Non-Current Assets
Subtotal 6,534,867 423,270 Subtotal
Dalam Euro In Euro
Kas dan Setara Kas 283,636 312 Cash and Cash Equivalents
Kas dan Deposito Berjangka yang
Dibatasi Penggunaannya 13,778,182 15,156 Restricted Cash and Time Deposits
Piutang Lain-lain 98,172 108 Other Receivables
Subtotal 14,159,990 15,576 Subtotal
Total Aset 438,846 Total Assets
PT KRAKATAU STEEL
Final Draft/02 (PERSERO) TBK
Juni 2024 135 2023 Annual Report & Sustainability
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Setara dengan
Mata Uang Asing/ Dolar As/
Foreign Equivalent in
Currency Us Dollars
LIABILITAS LIABILITIES
Dalam Jutaan Rupiah In Millions of Rupiah
Pinjaman Jangka Pendek 265,582 17,202 Short-Term Loans
Utang Usaha 2,226,427 144,208 Trade Payables
Utang Pajak 267,512 17,327 Taxes Payable
Utang Lain-lain 428,309 27,742 Other Payables
Beban Akrual 597,536 38,703 Accrued Expenses
Liabilitas Imbalan Short-Term Employee Benefits
Kerja Jangka Pendek 762,671 49,399 Liabilities
Pinjaman Jangka Panjang 21,736,800 1,407,915 Long-Term Loans
Liabilitas Sewa 8,553 554 Lease Liabilities
Panjang 1,369,810 88,724 Liabilities
Obligasi Wajib Konversi 1,814,330 117,516 Mandatory Convertible Bond
Liabilitas Jangka Panjang Lain-lain 1,346,960 87,244 Other Long-Term Liabilities
Subtotal 30,824,490 1,996,534 Subtotal
Dalam Euro In Euro
Utang Usaha 356,364 392 Trade Payables
Dalam Dolar Singapura In Singapore Dollar
Utang Usaha 4,474 3 Trade Payables
Dalam Pound Sterling In Pound Sterling
Utang Usaha 18,281 23 Trade Payables
Dalam Yen In Yen
Utang Usaha 53,000 53 Trade Payables
Total Liabilitas 1,997,006 Total Liabilities
Liabilitas Bersih (1,558,160) Net Liabilities
Pada tanggal 31 Desember 2022, aset dan As at December 31, 2022, monetary assets
liabilitas moneter dalam mata uang asing and liabilities denominated in foreign
adalah sebagai berikut: currencies were as follows:
Setara dengan
Mata Uang Asing/ Dolar As/
Foreign Equivalent in
Currency Us Dollars
ASET ASSETS
Dalam Jutaan Rupiah In Millions of Rupiah
Kas dan Setara Kas 1,041,357 66,788 Cash and Cash Equivalents
Kas dan Deposito Berjangka yang
Dibatasi Penggunaannya 1,329,437 85,264 Restricted Cash and Time Deposits
Piutang Usaha 3,503,384 224,691 Trade Receivables
Piutang Lain-lain 712,513 45,697 Other Receivables
Aset Keuangan yang Diukur Pada Financial Assets at Fair Value
Nilai Wajar melalui Penghasilan through Other Comprehensive
Komprehensif Lain 163 10 Income
Pajak Dibayar di Muka 233,334 14,965 Prepaid Taxes
Estimasi Tagihan Pajak 282,135 18,095 Estimated Claims for Tax Refund
Piutang Jangka Panjang 25,703 1,648 Long-Term Receivables
Aset Tidak Lancar Lain-lain 97,242 6,237 Other Non-Current Assets
Subtotal 7,225,268 463,395 Subtotal
Dalam Euro In Euro
Kas dan Setara Kas 1,195,083 1,281 Cash and Cash Equivalents
Kas dan Deposito Berjangka yang
Dibatasi Penggunaannya 216 1 Restricted Cash and Time Deposits
Subtotal 1,195,299 1,282 Subtotal
Total Aset 464,677 Total Assets
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Setara dengan
Mata Uang Asing/ Dolar As/
Foreign Equivalent in
Currency Us Dollars
LIABILITAS LIABILITIES
Dalam Jutaan Rupiah In Millions of Rupiah
Pinjaman Jangka Pendek 976,593 62,634 Short-Term Loans
Utang Usaha 3,587,084 230,059 Trade Payables
Utang Pajak 227,883 14,615 Taxes Payable
Utang Lain-lain 125,615 8,056 Other Payables
Beban Akrual 514,465 32,995 Accrued Expenses
Liabilitas Imbalan Short-Term Employee Benefits
Kerja Jangka Pendek 567,605 36,404 Liabilities
Pinjaman Jangka Panjang 10,543,037 676,182 Long-Term Loans
Liabilitas Sewa 87,623 5,620 Lease Liabilities
Liabilitas Imbalan Kerja Jangka Long-Term Employee Benefits
Panjang 1,479,761 94,905 Liabilities
Obligasi Wajib Konversi 1,722,944 110,502 Mandatory Convertible Bond
Liabilitas Jangka Panjang Lain-lain 2,516,287 161,383 Other Long-Term Liabilities
Subtotal 22,348,897 1,433,355 Subtotal
Dalam Euro In Euro
Utang Usaha 571,292 612 Trade Payables
Utang Lain-lain 20,233 22 Other Payables
Pinjaman Jangka Panjang 5,007,080 5,367 Long-Term Loans
Subtotal 5,598,605 6,001 Subtotal
Dalam Dolar Singapura In Singapore Dollar
Utang Usaha 3,621 3 Trade Payables
Dalam Pound Sterling In Pound Sterling
Utang Usaha 17,428 21 Trade Payables
Dalam Yen In Yen
Utang Usaha 29,500 1 Trade Payables
Total Liabilitas 1,439,381 Total Liabilities
Liabilitas Bersih (974,704) Net Liabilities
42. Manajemen Risiko Keuangan 42. Financial Risks Management
a. Kebijakan Manajemen Risiko Keuangan a. Financial Risk Management Policies
Dalam menjalankan aktivitas operasi, investasi In its operating, investing and financing
dan pendanaan, Grup menghadapi risiko activities, the Group are exposed to the
keuangan yaitu risiko kredit, risiko likuiditas, following financial risks: credit risk, liquidity
risiko suku bunga dan risiko nilai tukar. Risiko- risk, interest rate risk and exchange rate risk.
risiko tersebut didefinisikan sebagai berikut: Those risks are defined as follows:
• Risiko kredit merupakan risiko yang muncul • Credit risk: possibility that a customer may
dikarenakan debitur tidak membayar semua not pay the part or all of a receivable or
atau sebagian piutang atau tidak membayar may not pay in timely manner and hence,
secara tepat waktu dan akan menyebabkan Group will incur loss.
kerugian Grup.
• Risiko likuiditas merupakan risiko atas • Liquidity risk represents risk of the Group’s
ketidakmampuan Grup membayar inability to repay all their liabilities at
liabilitasnya pada saat jatuh tempo. Saat ini maturity date. At present the Group does
Grup berharap dapat membayar semua expect to pay all liabilities at their
liabilitas pada saat jatuh tempo. contractual maturity.
• Risiko mata uang merupakan risiko fluktuasi • Currency risk represents the fluctuation
nilai instrumen keuangan yang disebabkan risk in the value of financial instruments
perubahan nilai tukar mata uang asing. that caused the changes foreign exchange
currency notes.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
• Risiko suku bunga: risiko dimana nilai wajar • Interest rate risk: the risk that the fair value
atau arus kas kontraktual masa datang dari or future contractual cash flows of a
suatu instrumen keuangan akan financial instrument will be affected due to
terpengaruh akibat perubahan suku bunga changes in market interest rates.
pasar.
Dalam rangka mengelola risiko keuangan In order to effectively manage those risks, the
secara efektif, Direksi telah menentukan Directors has approved some strategies for
beberapa pedoman kebijakan pengelolaan the management of financial risks, which are
risiko keuangan, yang sejalan dengan tujuan in line with the Group’s objectives. The major
Grup. Pedoman utama dari kebijakan ini adalah guidelines of this policy are the following:
sebagai berikut:
• Meminimalkan dampak dari perubahan mata • Minimize the impact of currency changes
uang dan risiko pasar atas semua jenis and market risk on all types of transactions
transaksi dengan menyediakan cadangan by providing sufficient currency reserves;
mata uang yang cukup; • Maximize the use of profitable natural
• Memaksimalkan penggunaan lindung nilai hedging as much as possible the natural
alamiah yang menguntungkan sebanyak offsetting between revenues and expenses
mungkin offsetting alami antara pendapatan and payables/loans and receivables in the
dan biaya dan utang/pinjaman dan piutang same currency; and
dalam mata uang yang sama; dan
• Semua kegiatan manajemen risiko • All financial risk management activities are
keuangan dilakukan secara bijaksana, carried out wisely, consistently and
konsisten, dan mengikutI praktik pasar following best market practices.
terbaik.
Risiko Kredit Credit Risk
Risiko kredit adalah risiko dimana salah satu Credit risk is the risk that one party of
pihak atas instrumen keuangan akan gagal financial instruments will fail to discharge its
memenuhi liabilitasnya dan menyebabkan obligation and will incur a financial loss to
pihak lain mengalami kerugian keuangan. other party. The Group is exposed to credit
Risiko kredit yang dihadapi Grup berasal dari risk arising from the credit granted to their
kredit yang diberikan kepada pelanggan. Grup customers. The Group trades only with
melakukan hubungan usaha hanya dengan recognised and creditworthy third parties. It is
pihak ketiga yang diakui dan kredibel. Grup the Group’s policy that all customers who
memiliki kebijakan untuk semua pelanggan wish to trade on credit terms are subject to
yang akan melakukan perdagangan secara credit verification procedures.
kredit harus melalui prosedur verifikasi kredit.
Pada tanggal pelaporan, eksposur maksimum As of the reporting date, the Group's
Grup terhadap risiko kredit adalah sebesar nilai maximum exposure to credit risk is the
tercatat masing-masing kategori aset carrying value of each category of financial
keuangan yang disajikan pada laporan posisi assets presented on the consolidated
keuangan konsolidasian. statement of financial position.
2023 2022
USD USD
Kas dan Setara Kas 102,704 78,866 Cash and Cash Equivalents
Kas dan Deposito Berjangka Restricted Cash and
yang Dibatasi Penggunaannya 45,030 85,271 Time Deposits
Piutang Usaha 204,902 209,941 Trade Receivables
Piutang Lain-lain 21,526 163,829 Other Receivables
Aset Keuangan Pada Nilai Wajar Financial Assets at Fair Value through
Melalui Penghasilan Komprehensif Lain 11,271 10,485 Other Comprehensive Income
Piutang Jangka Panjang 15,517 1,826 Long Term Receivables
Aset Tidak Lancar Lain-lain 10,193 11,992 Other Non Current Assets
Total 411,143 562,210 Total
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Sehubungan dengan risiko kredit yang timbul With respect to credit risk arising from the
dari aset keuangan lainnya yang mencakup other financial assets, which comprise cash
kas dan setara kas, eksposur Grup terhadap and cash equivalents, the Group’s exposure to
risiko kredit yang dihadapi timbul karena credit risk arises from the default of the
wanprestasi dari counterparty. Grup memiliki counterparty. The Group has a policy not to
kebijakan untuk tidak menempatkan investasi place investments in instruments with a high
pada instrumen yang memiliki risiko kredit credit risk and only put the investments in
tinggi dan hanya menempatkan investasinya banks with high credit ratings. The maximum
pada bank-bank dengan peringkat kredit yang exposure is equal to the carrying amount as
tinggi. Nilai maksimum eksposur adalah disclosed in Notes 4 and 5.
sebesar nilai tercatat sebagaimana
diungkapkan pada Catatan 4 dan 5.
Risiko Likuiditas b. Liquidity Risk
Pada saat ini Grup berharap dapat membayar At this time, the Group expects to pay all
semua liabilitas pada saat jatuh tempo. Untuk liabilities when due. To meet cash
memenuhi komitmen kas, Grup berharap commitments, the Group expects operations
kegiatan operasinya dapat menghasilkan arus to generate sufficient cash inflows.
kas masuk yang cukup.
Grup mengelola risiko likuiditas dengan selalu The Group manage liquidity risk by
menjaga dan menyediakan jumlah kas dan continuously maintaining and providing the
setara kas sesuai dengan kebutuhan amount of cash and cash equivalents in
operasional dan secara rutin mengevaluasi accordance with operational requirements and
proyeksi arus kas dan arus kas aktual, serta regularly evaluate cash flow projections and
jadwal tanggal jatuh tempo aset dan liabilitas actual cash flows, and the schedule date of
keuangan. maturity of assets and financial liabilities.
Tabel berikut memperlihatkan liabilitas The following table shows financial liabilities
keuangan yang diukur pada biaya perolehan measured at amortized cost based on
diamortisasi berdasarkan sisa umur jatuh outstanding aging schedule:
temponya:
2023
Kurang dari
1 Tahun/
Less than >1 Tahun/ Jumlah/
1 Year >1 Years Total
USD USD USD
Liabilitas Keuangan Financial Liabilities
Pinjaman Jangka
Pendek 17,202 -- 17,202 Short-Term Loans
Utang Usaha 232,467 -- 232,467 Trade Payables
Utang Lain-lain 27,742 -- 27,742 Other Payables
Beban Akrual 45,119 -- 45,119 Accrued Expenses
Liabilitas Sewa 2,655 2,101 4,756 Lease Liabilities
Pinjaman Jangka
Panjang 1,419,600 11,685 1,431,285 Long-Term Loans
Liabilitas Jangka Other Long-Term
Panjang Lain-lain 180,161 87,244 267,405 Liabilities
Total 1,924,946 101,030 2,025,976 Total
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2022
Kurang dari
1 Tahun/
Less than >1 Tahun/ Jumlah/
1 Year >1 Years Total
USD USD USD
Liabilitas Keuangan Financial Liabilities
Pinjaman Jangka
Pendek 106,107 -- 106,107 Short-Term Loans
Utang Usaha 278,472 -- 278,472 Trade Payables
Utang Lain-lain 14,713 -- 14,713 Other Payables
Beban Akrual 36,715 -- 36,715 Accrued Expenses
Liabilitas Sewa 2,438 3,827 6,265 Lease Liabilities
Pinjaman Jangka
Panjang 1,711,672 23,024 1,734,696 Long-Term Loans
Liabilitas Jangka Other Long-Term
Panjang Lain-lain 1,301 281,271 282,572 Liabilities
Total 2,151,418 308,122 2,459,540 Total
Risiko Mata Uang Currency Risk
Risiko mata uang asing adalah risiko di mana Foreign currency risk is the risk that the fair
nilai wajar atau arus kas kontraktual masa value or future contractual cash flows of a
datang dari suatu instrumen keuangan akan financial instrument will be affected by
terpengaruh akibat perubahan nilai tukar. changes in exchange rates. The Group's
Eksposur Grup yang terpengaruh risiko nilai exposure to exchange rate risk is disclosed in
tukar, diungkapkan dalam Catatan 35. Note 35.
Grup memiliki eksposur dalam mata uang The Group has exposure in foreign currencies
asing yang timbul dari saldo kas dan setara arising from its cash and cash equivalent
kasnya. Eksposur tersebut timbul karena balances. These exposures arise because the
transaksi yang bersangkutan dilakukan dalam relevant transactions are carried out in
mata uang selain mata uang fungsional. currencies other than the functional currency.
Tabel berikut ini menunjukkan sensitivitas The following table shows the sensitivity of
kemungkinan perubahan tingkat pertukaran possible changes in the exchange rate of US
AS Dolar terhadap mata uang asing dengan Dollars against foreign currencies with other
asumsi variabel lain konstan, dampak terhadap variable assumptions, the impact on profit
laba sebelum beban pajak penghasilan. before tax expense.
2023 2022
USD USD
Dampak Terhadap Laba Sebelum Pajak
Penghasilan Impact on Profit Before Income Tax
Perubahan Tingkat Pertukaran Terhadap Change in exchange rate against
Dolar AS (1%) 71,555 75,268 US Dollars (1%)
Perubahan Tingkat Pertukaran Terhadap Change in exchange rate against
Dolar AS (-1%) (71,555) (75,268) US Dollars (-1%)
Risiko Suku Bunga Interest Rate Risk
Grup terekspos risiko suku bunga terutama The Groups is exposed to interest rate risk
menyangkut liabilitas keuangan. Untuk primarily related to financial liabilities. To
meminimalkan risiko tingkat suku bunga, Grup minimize interest rate risk, the Group
mengelola beban bunga dengan melakukan manages interest expense by monitoring the
pengawasan terhadap dampak pergerakan impact of interest rate movements to minimize
suku bunga untuk meminimalisasi dampak the negative impact on the Group.
negatif terhadap Grup.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Tabel berikut menganalisis rincian liabilitas The following table analyse the breakdown of
keuangan berdasarkan jenis bunga: financial liabilities by type of Interest:
2023 2022
USD USD
Bunga Tetap 4,756 6,265 Floating Rate
Bunga Mengambang 1,448,487 1,840,803 Fixed Rate
Tanpa Bunga 572,733 612,472 Without Rate
Total 2,025,976 2,459,540 Total
Tabel berikut ini menunjukkan sensitivitas The following table demonstrates the sensivity
kemungkinan perubahan tingkat bunga. to possible change in interest rates on that
Dengan asumsi variabel lain konstan, laba portion of loans. With all other variabel held
sebelum beban pajak konsolidasian constant, the consolidated income before tax
dipengaruhi oleh tingkat suku bunga expenses is affected by impact on floating rate
mengambang sebagai berikut: loans as follows:
2023 2022
USD USD
Dampak Terhadap Laba Sebelum Pajak
Penghasilan Impact on Profit Before Income Tax
Perubahan Tingkat Suku Bunga (1%) (214) (242) Change in Exchange Rate (1%)
Perubahan Tingkat Suku Bunga (-1%) 214 242 Change in Exchange Rate (-1%)
b. Nilai Wajar Instrumen Keuangan b. Fair Value of Financial Instruments
Nilai wajar instrumen keuangan ditentukan The fair value for the above financial
melalui analisis arus kas yang didiskonto instruments was determined by discounting
dengan menggunakan tingkat diskonto yang estimated cash flows using discount rates for
setara dengan tingkat pengembalian yang financial instruments with similar term and
berlaku bagi instrumen keuangan yang maturity.
memiliki syarat dan periode jatuh tempo yang
sama.
Tabel di bawah ini menggambarkan nilai The table below illustrates the carrying amount
tercatat dan nilai wajar dari aset dan liabilitas and fair value of financial assets and liabilities:
keuangan:
2023 2022
Nilai Tercatat/ Nilai Wajar/ Nilai Tercatat/ Nilai Wajar/
Carrying Amount Fair Value Carrying Amount Fair Value
USD USD USD USD
Aset Keuangan Financial Assets
Kas dan Setara Kas 102,704 102,704 78,866 78,866 Cash and Cash Equivalents
Kas dan Deposito Berjangka Restricted Cash and
yang Dibatasi Penggunaannya 37,573 37,573 79,152 79,152 Time Deposits
Piutang Usaha 204,902 204,902 209,941 209,941 Trade Receivables
Piutang Lain-lain 21,526 21,526 163,829 163,829 Other Receivables
Aset Tidak Lancar yang Dikuasai
untuk Dijual -- -- 216,299 216,299 Non Current Assets Held for Sale
Aset Keuangan Pada Nilai Wajar Financial Assets at Fair Value through
Melalui Penghasilan Komprehensif Lain 11,271 11,271 10,485 10,485 Other Comprehensive Income
Aset Tidak Lancar Lain-lain 10,193 10,193 11,992 11,992 Other Non Current Assets
Total 388,169 388,169 770,564 770,564 Total
Liabilitas Keuangan Financial Liabilities
Pinjaman Jangka Pendek 17,202 17,202 105,625 105,625 Short-Term Loans
Utang Usaha 232,467 232,467 278,472 278,472 Trade Payables
Utang Lain-lain 27,742 27,742 14,713 14,713 Other Payables
Beban Akrual 45,119 45,119 36,715 36,715 Accrued Expenses
Liabilitas Sewa 2,655 2,655 5,619 5,619 Lease Liabilities
Pinjaman Jangka Panjang 1,419,600 1,419,600 1,623,488 1,623,488 Long-Term Loans
Liabilitas Jangka Panjang Lain-lain 267,405 267,405 229,662 229,662 Other Long-Term Liabilities
Total 2,012,190 2,012,190 2,294,294 2,294,294 Total
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
c. Manajemen Permodalan c. Capital Management
Tujuan Grup dalam mengelola permodalan The Group objective in managing capital are to
adalah untuk melindungi kemampuan safeguard the Company's ability to maintain
Perusahaan dalam mempertahankan business continuity, so that the entity can
kelangsungan usaha, sehingga entitas dapat continue to provide returns to shareholders
tetap memberikan imbal hasil bagi pemegang and benefits to other stakeholders and to
saham dan manfaat bagi pemangku manage an optimal capital structure to
kepentingan lainnya serta mengelola struktur minimize the effective cost of capital and
modal yang optimal untuk meminimalisasi maximize value for the Group.
biaya modal yang efektif serta untuk
memaksimumkan nilai Grup.
Dalam mendesain struktur permodalan yang In designing a capital structure that can
dapat meningkatkan nilai Grup, manajemen enhance the value of the Group, management
dapat melakukannya dengan cara can do so by adjusting the amount of
menyesuaikan jumlah dividen, menerbitkan dividends, issue new shares or reduce or
saham baru atau mengurangi maupun increase the amount owed.
menambah jumlah utang.
DER dihitung dengan membagi jumlah liabilitas DER is calculated by dividing total liabilities by
dengan jumlah ekuitas. Perusahaan telah total equity. The company has maintained DER
mempertahankan DER masing-masing sebesar of 4.69 and 4.42 respectively.
4,69 dan 4,42.
43. Komitmen dan Perjanjian Signifikan 43. Significant Commitments and Agreements
Pada tanggal 31 Desember 2023 dan 2022, As at December 31, 2023 and 2022, the Group
Grup memiliki komitmen dan perjanjian penting had the following significant agreements and
sebagai berikut: commitments:
Komitmen Signifikan Significant Commitments
Perusahaan The Company
Berdasarkan Senior Facilities Agreement Based on a Senior Facilities Agreement
antara KP dengan The Export-Import Bank of between KP and The Export-Import Bank of
Korea, Australia and New Zealand Banking Korea, Australia and New Zealand Banking
Group Limited, PT Bank ANZ Indonesia, The Group Limited, PT Bank ANZ Indonesia, The
Bank of Tokyo-Mitsubishi UFJ, Ltd., Seoul Bank of Tokyo-Mitsubishi UFJ, Ltd., Seoul
Branch, The Bank of Tokyo-Mitsubishi UFJ Branch, The Bank of Tokyo-Mitsubishi UFJ
Ltd., Jakarta Branch, Credit Suisse AG, HSBC Ltd., Jakarta Branch, Credit Suisse AG, HSBC
BANK PLC, Mizuho Corporate Bank Ltd., Seoul BANK PLC, Mizuho Corporate Bank Ltd.,
Branch, PT Bank Mizuho Indonesia, Bank SCB, Seoul Branch, PT Bank Mizuho Indonesia,
Standard Chartered Bank Korea Limited, Bank SCB, Standard Chartered Bank Korea
SMBC dan Bank Sumitomo Mitsui Indonesia Limited, SMBC and Bank Sumitomo Mitsui
(bersama-sama disebut sebagai “Pemberi Indonesia (collectively referred as “Lenders”)
Pinjaman”) yang telah ditandatangani pada which was signed on February 14, 2012, it was
tanggal 14 Februari 2012, disetujui bahwa agreed that in order to meet the withdrawal
dalam rangka memenuhi persyaratan requirements of loans granted to finance the
penarikan pinjaman yang diperlukan dalam construction of integrated steel plant in Cilegon
pembiayaan pembangunan pabrik baja terpadu by KP and to ensure certainty of KP’s
di Cilegon oleh KP dan menjamin kepastian repayment obligation to the Lenders, the
pembayaran kembali kewajiban KP kepada Company is required to participate in providing
Pemberi Pinjaman, Perusahaan diwajibkan collateral in the form of a company guarantee
untuk turut memberikan jaminan berupa (Sponsor Guarantee) at an amount of 30%
jaminan perusahaan (Sponsor Guarantee) (based on the Company’s ownership interest in
sebesar 30% (sesuai persentase kepemilikan KP) of KP’s total obligation to the Lenders.
Perusahaan pada KP) dari jumlah kewajiban
KP kepada Pemberi Pinjaman.
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Terkait dengan hal tersebut, pada tanggal In this regard, on March 20, 2012, the
20 Maret 2012, Perusahaan telah Company signed an agreement to provide
menandatangani perjanjian untuk memberikan guarantees to the Lenders in the amount of
jaminan kepada Pemberi Pinjaman sebesar USD518,700. On March 18, 2014, the
USD518.700. Pada tanggal 18 Maret 2014, Company provided additional guarantees to
Perusahaan menambah jaminan kepada the Lenders amounting to USD60,000. As at
Pemberi Pinjaman sebesar USD60.000. Pada December 31, 2023 and 2022, the total
tanggal 31 Desember 2023 dan 2022, jumlah guarantees provided by the Company each
jaminan yang diberikan oleh Perusahaan amounted to USD578,700.
adalah masing-masing sebesar USD578.700.
Berdasarkan perjanjian tanggal pada Based on the agreement dated November 3,
3 November 2016, Perusahaan memperoleh 2016, the Company obtained a Guarantee
Fasilitas Penjaminan dari Indonesia Eximbank Facility from Indonesia Eximbank in the form of
dalam bentuk Letter of Guarantee yang akan a Letter of Guarantee, which has been used by
digunakan oleh KNSS dan KOS sesuai dengan KNSS and KOS in relation to the loan
perjanjian kredit antara KNSS dan KOS dengan agreements between KNSS and KOS with a
sindikasi bank Jepang, yang terdiri dari JBIC Japanese banks syndication, consisting of
dan beberapa bank komersial Jepang, atas JBIC and several Japanese commercial banks,
porsi Perusahaan sebesar 20% dalam on the Company’s portion of 20% for the
pengembalian kredit investasi sebesar repayment of an investment loan of
USD230.000 untuk KNSS dan USD115.000 USD230,000 for KNSS and USD115,000 for
untuk KOS untuk pembangunan pabrik KNSS KOS for the plant construction of KNSS and
dan KOS. Jumlah limit fasilitas penjaminan KOS. The total limit of the guarantee facility
masing-masing sebesar USD46,000 dan amounted to USD46,000 and USD23,000 for
USD23.000 untuk KNSS dan KOS. Jangka KNSS and KOS, respectively. The terms of the
waktu fasilitas penjaminan, sejak guarantee facility, since signing the Letter of
ditandatanganinya Letter of Guarantee, adalah Guarantee, are seven years for KNSS and
tujuh tahun untuk KNSS dan delapan tahun eight years for KOS with a fee of 1.2% per
untuk KOS dengan imbal jasa 1,2% per tahun. annum.
Fasilitas Penjaminan ini dijamin dengan aset This Guarantee Facility is secured by the
Perusahaan dengan Hak Tanggungan Company’s assets with a First-Rank Mortgage
Peringkat I sebesar USD20.500 dan Hak Deed of up to USD20,500 and a Second-Rank
Tanggungan Peringkat II sebesar USD700 atas Mortgage Deed up to USD700 of land and
lahan dan bangunan di atas sertifikat HGB No. buildings under the certificate of HGB
1125/Kotabumi seluas 309.100 m2. Fasilitas No. 1125/Kotabumi with a land area of 309,100
penjaminan ini juga dijamin dengan aset sqm. The Guarantee Facility is also secured by
dengan fidusia atas bangunan, mesin dan the Company's assets with the fiduciary
peralatan atas Pabrik Kapur II dengan nilai agreement of plant buildings, machineries, and
penjaminan sebesar Rp80.968 juta. Pada equipments of Lime Plants II with guaranteed
tanggal 31 Desember 2023 dan 2022, jumlah amount amounting to Rp80,968 million. As at
nilai penjaminan adalah masing-masing December 31, 2023 and 2022, the total
sebesar USD69,000 dan USD69,000. guaranteed value was USD69,000, and
USD69,000.
Pada tanggal 3 Maret 2023, fasilitas On March 3, 2023, the Bank Guarantee for
penjaminan untuk KNSS senilai USD44.000 KNSS amounting to USD44,000 expired.
telah berakhir. Sisa fasilitas penjaminan untuk Remaining Bank Guarantee for KNSS of
KNSS senilai USD2.000 berakhir pada USD2,000 is expired on August 9, 2023.
9 Agustus 2023.
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Entitas Anak Subsidiaries
Tabel di bawah ini menunjukkan fasilitas- The below table shows the financial facilities
fasilitas keuangan yang diberikan kepada provided to the subsidiaries but which are not
entitas anak tetapi belum digunakan pada yet used as at December 31, 2023:
tanggal 31 Desember 2023:
Jumlah yang
Belum
Penyedia Terpakai
Fasilitas/ Jumlah dalam USD/
Entitas Anak/ Fasilitas/ Facility Fasilitas/ Unused Keterangan/
Subsidiaries Facility Provider Total Facility Amount in USD Description
KSI Fasilitas SMI Rp700,000 Rp700,000 Jangka Waktu Sampai dengan
Pembiayaan Juta/Million Juta/Million 28 Juni 2024/
Berjangka/ Setara dengan/ Setara dengan/ Valid until 28 June 2024
Term Financing Equivalent to Equivalent to
Loan Facility USD44,895 USD44,895
KSI Fasilitas SMI Rp300,000 Rp300,000 Jangka Waktu Sampai dengan
Pembiayaan Juta/Million Juta/Million 28 Juni 2024/
Syariah/ Setara dengan/ Setara dengan/ Valid until 28 June 2024
Sharia Loan Equivalent to Equivalent to
Facility USD19,241 USD19,241
PT Krakatau Sarana Infrastruktur (“KSI”) PT Krakatau Sarana Infrastruktur (“KSI”)
Pada tanggal 28 Desember 2022, KSI dan SMI On December 28, 2022, KSI and SMI entered
mengadakan Perjanjian Pembiayaan dan into a Financing Agreement and Line Facility
Perjanjian Line Facility Berdasarkan Prinsip Agreement Based on Musyarakah
Musyarakah Mutanaqishah (“MMQ”) (Tranche Mutanaqishah ("MMQ") Principles (Tranche A)
A) untuk memberikan fasilitas pembiayaan to provide syndicated financing facilities with a
secara sindikasi dengan batas pembiayaan maximum financing limit of Rp700,000 million
maksimum sebesar Rp700.000 juta (setara (equivalent to USD44,895 ) and Rp300,000
dengan USD44.895) dan Rp300.000 juta million (equivalent to USD19,241) or 81% of
(setara dengan USD19.241) atau 81% dari the total planned budget for the first phase
jumlah rencana anggaran pembelian tahap purchase of the Company's land by KSI. This
pertama tanah Perusahaan oleh KSI. Fasilitas facility must be fully utilized by June 28, 2023.
ini harus digunakan sepenuhnya sebelum
28 Juni 2023.
SMI selanjutnya dapat mengundang pemberi SMI can then invite new facility providers to
fasilitas baru untuk memberikan tambahan provide additional financing facilities based on
fasilitas pembiayaan berdasarkan prinsip MMQ the MMQ principle (Tranche B) with a
(Tranche B) dengan batas pembiayaan maximum financing limit of Rp700,000 million
maksimum sebesar Rp700.000 juta (setara (equivalent to USD44,895) or 66% of the
dengan USD44.895) atau 66% dari jumlah planned second phase the Company land
rencana anggaran pembelian tanah Perusahaan purchase budget. In 2023, KSI has fully utilized
tahap kedua. Pada tahun 2023, KSI telah this facility.
menggunakan fasilitas ini sepenuhnya.
Perjanjian Signifikan Significant Agreements
Perusahaan The Company
a. Pada tanggal 12 November 2004, a. On November 12, 2004, the Company
Perusahaan mengadakan Perjanjian entered into a Gas Purchase Agreement
Pembelian Gas dengan Pertamina. with Pertamina. Based on the latest
Berdasarkan adendum perjanjian terakhir, amended agreement, the contract is valid
perjanjian berlaku hingga tanggal up to December 31, 2028. The Company
31 Desember 2028. Perusahaan has commitments to a minimum gas
mempunyai komitmen untuk pembelian gas purchase per annum of 70% of the annual
mínimum per tahun sebesar 70% dari nilai contracted amount.
kontrak tahunan.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
b. Pada tanggal 13 November 2008, b. On November 13, 2008, the Company
Perusahaan mengadakan perjanjian entered into a gas industrial (oxygen,
pembelian gas industri (oksigen, nitrogen, nitrogen and argon) purchase agreement
dan argon) dengan PT Air Liquide with PT Air Liquide Indonesia. The
Indonesia. Perjanjian ini berlaku efektif agreement became effective on July 1,
sejak 1 Juli 2009 dan berakhir tanggal 2009 and will expire on June 30, 2024. The
30 Juni 2024. Perusahaan mempunyai Company has commitments to purchase
komitmen untuk membeli Gas industri industrial gas (oxygen, nitrogen and argon)
(oksigen, nitrogen, dan argon) dengan with a minimum volume of over three
minimum volume yang dihitung selama tiga consecutive months of the following:
bulan berturut-turut sebesar:
- Oksigen: 11.664.000 Nm3 - Oksigen: 11,664,000 Nm3
- Nitrogen: 907.200 Nm3 - Nitrogen: 907,200 Nm3
- Argon: 177.552 Nm3 - Argon: 177,552 Nm3
c. Pada tanggal 2 Mei 2012, Perusahaan c. On May 2, 2012, the Company signed a
menandatangani perjanjian kontrak dengan contract agreement with PT Tereos FKS
PT Tereos FKS Indonesia untuk Indonesia for the utilisation of land covering
pemanfaatan lahan seluas 44.945 m2 an area of 44,945 sqm for cargo handling.
berkaitan dengan pelayanan jasa pelabuhan. The contract period is 30 years with total
Jangka waktu kontrak adalah 30 tahun rental price amounting to USD1,202.
dengan total nilai sewa sebesar USD1,202.
d. Pada tanggal 7 Mei 2012, Perusahaan d. On May 7, 2012, the Company signed a
menandatangani perjanjian kontrak dengan contract agreement with PT Bungasari
PT Bungasari Flour Mills untuk Flour Mills for the utilisation of land
pemanfaatan lahan seluas 107.492 m2 covering an area of 107,492 sqm for cargo
berkaitan dengan pelayanan jasa handling. The contract period is 30 years
pelabuhan. Jangka waktu kontrak adalah 30 with a rental price amounting to USD2,875.
tahun dengan total nilai sewa sebesar
USD2,875.
e. Pada tanggal 15 November 2011, e. On November 15, 2011, the Company
Perusahaan mengadakan kontrak entered into an Engineering, Procurement
Engineering, Procurement & Construction & Construction (“EPC”) contract with KE for
(EPC) dengan KE untuk pembangunan construction of Blast Furnace plant with a
Pabrik Blast Furnace dengan nilai kontrak contract value amounting to Rp1,800
sebesar Rp1.800 juta. Perjanjian ini telah million. The agreement has several
mengalami beberapa amandemen, terakhir amendments, the latest of which is on
pada tanggal 29 Agustus 2017, dengan August 29, 2017, with the contract value
nilai kontrak sebesar Rp2.215 juta. Pada amounted to Rp2,215 million. As at the
tanggal penyelesaian laporan keuangan ini, completion date of this financial statements,
proyek ini dalam masa penghentian the project is on temporary shut-down.
sementara.
f. Pada tanggal 17 Juli 2013, Perusahaan f. The Company signed the 4th addendum
menandatangani perjanjian kontrak contract agreement with MCC-CERI and
adendum ke - 4 dengan MCC-CERI dan KE KE, which was amended on July 17, 2013,
untuk pembangunan komplek Blast Furnace to build the Complex of Blast Furnace
senilai USD334,900 untuk porsi luar dan amounting to USD334,900 for a foreign
Rp2.215 juta untuk porsi lokal. portion and Rp2,215 million for the local
portion.
g. Pada tanggal 11 November 2016, g. On November 11, 2016, the Company and
Perusahaan dan PT Lotte Chemical PT Lotte Chemical Indonesia entered into
Indonesia mengadakan Perjanjian an agreement of Land Usage covering an
Pendayagunaan Aset Tetap seluas area of 321,096 sqm for a period of 80
321.096 m2 untuk jangka waktu 80 tahun years with a compensation value of
dengan nilai kompensasi sebesar Rp465,878 million (including VAT).
Rp465.878 juta (termasuk PPN).
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
h. Pada tanggal 10 Januari 2019, Perusahaan h. On January 10, 2019, the Company and PT
dan PT CAP mengadakan perjanjian CAP entered into an agreement on land
pendayagunaan aset tetap seluas usage covering an area of 182,276 sqm for
182.276 m2 untuk jangka waktu 80 tahun the period of 80 years with a compensation
dengan nilai kompensasi sebesar value of Rp761,913 million (including VAT).
Rp761.913 juta (termasuk PPN).
i. Pada tanggal 26 Juni 2020, Perusahaan i. On June 26, 2020, the Company and PGN
dan PT Perusahaan Gas Negara (Persero) entered into a Gas Sales Purchase
mengadakan Perjanjian Jual Beli Gas Agreement. The agreement is valid up to
Pelanggan Komersial dan Industri. December 31, 2024. The Company has
Perjanjian ini berlaku efektif sampai dengan commitments to purchase gas with a
31 Desember 2024. Perusahaan minimum volume 300,000 Metric Million
mempunyai komitmen untuk membeli gas British Thermal Unit (“MMBTU”) per month.
dengan minimum volume 300.000 Metric
Million British Thermal Unit (“MMBTU”) yang
dihitung per bulan.
j. Pada tanggal 27 Desember 2022, j. On December 27, 2022, the Company
Perusahaan menandatangani perjanjian signed an asset utilization agreement with
pendayagunaan aset dengan KBI KBI No. 06/Dir.PU KS/KONTR/2022 and
No. 06/Dir.PU KS/KONTR/2022 dan 002/Dir-KBI/Kontr/2022 to carry out
002/Dir-KBI/Kontr/2022 untuk melakukan assignments for utilization of the CRM
penugasan pendayagunaan Pabrik CRM Factory in the form of management,
dalam bentuk pengelolaan, pengoperasian, operation, maintenance, utilization, security
perawatan, pemanfaatan, pengamanan dan and sale of land, buildings, machines and
penjualan berupa tanah, bangunan, mesin tools and other support . This agreement is
dan alat serta penunjang lainya. Perjanjian valid for one year and can be extended
ini berlaku selama satu tahun dan dapat based on written agreement. The payment
diperpanjang berdasarkan kesepakatan or compensation received by the Company
tertulis. Pembayaran atau Kompensasi yang is 0.5% of the sales value of KBI based on
diterima Perusahaan adalah sebesar 0,5% quarterly unaudited financial reports with
dari nilai penjualan KBI berdasarkan compensation payments paid no later than
laporan keuangan unaudited per kuartal one month after the invoice from the
dengan pembayaran kompensasi paling Company.
lambat dibayarkan satu bulan setelah
adanya tagihan dari Perusahaan.
k. Pada tanggal 27 Desember 2023, k. On December 27, 2023, the Company
Perusahaan menandatangani adendum signed an addendum to the asset utilization
perjanjian pendayagunaan aset dengan KBI agreement with KBI No. 06/DU-
No. 06/DU-KS/Kontr/2023 dan 074/DUKBI/ KS/Kontr/2023 and 074/DUKBI/Kontr/2023
Kontr/2023 dengan jangka waktu 6 bulan with a period of 6 months starting from 27
yang terhitungan sejak tanggal December 2023. The compensation value
27 Desember 2023. Nilai kompensasi atas for asset utilization is Rp10,000 million per
pendayagunaan aset sebesar Rp10.000 month excluding tax.
juta per bulan diluar pajak.
Entitas Anak The Subsidiaries
PT Krakatau Sarana Infrastruktur (“KSI”) PT Krakatau Sarana Infrastruktur (“KSI”)
Pada tanggal 30 Desember 2022, KSI dan PT On December 30, 2022, KSI and PT CAP
CAP menandatangani Perjanjian Jual dan Beli entered into a Conditional Shares Sale and
Saham Bersyarat (“CSPA”) terhadap 70% dari Purchase Agreement (“CSPA”) for 70% of the
modal ditempatkan dan disetor dalam KDL dan issued and paid-up capital in KDL and 49% of
49% dari modal ditempatkan dan disetor dalam the issued and paid-up capital in KTI. KSI and
KTI. KSI dan CAP setuju untuk harga jual atas CAP agreed on a selling price of 70% of KDL's
70% saham KDL senilai Rp2.255.000 juta shares amounting to Rp2,255,000 million
(setara dengan USD144.625) dan 49% saham (equivalent to USD144,625) and 49% of KTI's
KTI senilai Rp985.000 juta (setara dengan shares amounting to Rp985,000 million
USD63.173) dengan persyaratan pendahuluan (equivalent to USD63,173) subject to
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
yang disetujui oleh kedua belah pihak ditahun conditions precedent agreed by both parties
2023. the transaction in 2023.
Pada tanggal 31 Desember 2023 dan 2022, As at December 31, 2023 and 2022, KSI has
KSI memiliki Perjanjian Penggunaan Tanah several on going Perjanjian Penggunaan
Industri (“PPTI”) yang masih berlaku dengan Tanah Industri (“PPTI”) with several land users
beberapa pengguna tanah untuk penggunaan for the use of some lands over HPL area for
tanah di atas area HPL nya dengan jangka period 30 years - infinite period. In the case
waktu 30 tahun - seterusnya. Ketika penyewa tenant obtained an infinite period of land use
mendapatkan hak guna seterusnya, maka rights, the tenants have a right of land use right
penyewa mendapatkan hak penggunaan tanah for 30 years, plus one right to extend for 20
selama 30 tahun, ditambah dengan hak untuk years, one right to renew for 30 years and the
memperpanjang selama 20 tahun, hak untuk right of further extension as long as it is
memperbaharui selama 30 tahun, dan hak allowed by Law.
untuk terus memperpanjang hak atas tanah
tersebut jika diperbolehkan oleh Undang-
Undang.
44. Kontinjensi 44. Contingencies
Perusahaan The Company
a. Perusahaan merupakan Tergugat II dalam a. The Company is Defendant II to a lawsuit
gugatan yang diajukan oleh Ir. M. Heru Susilo filed by Ir. M. Heru Susilo before the
melalui Pengadilan Negeri Serang yang District Court of Serang which was
terdaftar dalam perkara registered under case No.
No. 34/Pdt.G/2018/PN.Srg, tanggal 22 Maret 34/Pdt.G/2018/PN.Srg, dated March 22,
2018. Gugatan tersebut diajukan dengan 2018. The lawsuit was filed on the grounds
alasan bahwa Tergugat telah melakukan that the Defendant has taken control
penguasaan tanpa hak atas tanah dan without any right to the grounds and
bangunan eks Proyek pabrik baja “Trikora”. buildings ex “Trikora” steel factory project.
Penggugat mengajukan permohonan untuk The Plaintiff demanded the court empty
mengosongkan rumah atau kantor di Jalan the house or office buildings at Jalan Irian
Irian Jaya Komplek Sumampir Barat yang Jaya Komplek Sumampir Barat which is
merupakan bagian dari sertifikat HGB No. 9 part of HGB certificate No. 9 and HGB
dan HGB No. 12 dan menuntut kerugian No. 12 and claimed indemnification
sebesar Rp133.963 juta. amounting to Rp133,963 million.
Pada tanggal 29 November 2018, Majelis On November 29, 2018, the panel of
Hakim telah menjatuhkan Putusan yang judges handed down a ruling stating that
menyatakan bahwa gugatan dari Ir. M. Heru Susilo's lawsuit was
Ir. M. Heru Susilo tidak dapat diterima. Atas inadmissible. Upon the decision, the
putusan tersebut, Penggugat melakukan Plaintiff filed an appeal to the Banten High
upaya hukum banding ke Pengadilan Court on January 2, 2019 and the
Tinggi Banten pada 2 Januari 2019 dan Company submitted a Counter Memory
Perusahaan telah menyampaikan Kontra Appeal on January 15, 2019.
Memori Banding pada tanggal 15 Januari
2019.
Pada tanggal 27 Maret 2019, Pengadilan On March 27, 2019, the Banten High Court
Tinggi Banten telah menjatuhkan Putusan handed down a Judgment in which it
yang isinya menguatkan Putusan upheld the Serang District Court Decision
Pengadilan Negeri Serang tanggal dated November 29, 2018. Upon the
29 November 2018. Atas putusan tersebut, ruling, the Plaintiff made a legal remedy for
Penggugat melakukan upaya hukum cassation to the Supreme Court on May 8,
kasasi ke Mahkamah Agung pada tanggal 2019. The Company had submitted a
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
8 Mei 2019. Perusahaan telah counter-memory cassation to the Supreme
memasukkan kontra memori kasasi ke Court on August 1, 2019.
Mahkamah Agung pada tanggal 1 Agustus
2019.
Pada tanggal 13 Mei 2022, Perusahaan On May 13, 2022, the Company received
telah menerima salinan putusan the Supreme Court verdict on case
Mahkamah Agung terhadap perkara No. 2443 K/PDT/2021 dated September
No. 2443 K/PDT/2021, tanggal 22, 2021 and the Supreme Court rejected
22 September 2021, dengan putusan the Plaintiff’s cassation.
menolak upaya hukum kasasi Penggugat.
Pada tanggal 24 Februari 2023, Penggugat On February 24, 2023, the Plaintiff took
melakukan upaya hukum Peninjauan legal action for judicial review to the
Kembali ke Mahkamah Agung. Pada Supreme Court. On March 24, 2023, the
tanggal 24 Maret 2023, Perusahaan telah Company submitted a Counter
mengajukan Kontra Memori Peninjauan Memorandum of Judicial Review to the
Kembali ke Mahkamah Agung. Supreme Court.
Sampai tanggal penyelesaian laporan As of the completion date of this
keuangan konsolidasian, proses hukum consolidated financial statements, the legal
masih berlangsung dan belum ada putusan process is still ongoing and there has been
dari Mahkamah Agung. no decision from the Supreme Court.
b. Perusahaan merupakan Tergugat II dalam b. The Company is Defendant II in the lawsuit
gugatan yang diajukan oleh Aminah Binti filed by Aminah Binti H. Somad through the
H. Somad melalui Pengadilan Negeri Serang District Court which is registered in
Serang yang terdaftar dalam perkara No. case No. 27/Pdt.G/2019/PN.Srg dated
27/Pdt.G/2019/PN.Srg tanggal 5 Maret March 5, 2019. The lawsuit was filed on the
2019. Gugatan tersebut diajukan dengan grounds that Defendant II committed an
alasan bahwa Tergugat II melakukan unlawful act regarding the transfer of land
perbuatan melawan hukum atas rights located on Jalan Anyer, Kepuh
pemindahan hak atas tanah yang terletak Village, Ciwandan District, Cilegon City.
di Jalan Anyer, Kelurahan Kepuh, The plaintiff demanded losses of Rp84,000
Kecamatan Ciwandan, Kota Cilegon. juta. On September 19 2019, the Panel of
Penggugat menuntut kerugian sebesar Judges handed down a decision rejecting
Rp84.000 juta. Pada tanggal 19 September the plaintiff's lawsuit in its entirety. Based
2019, Majelis Hakim telah menjatuhkan on this decision, the Plaintiff filed an appeal
putusan yang menolak gugatan penggugat to the Banten High Court. On November
seluruhnya. Berdasarkan putusan tersebut, 26, 2019, the Company submitted a
Penggugat mengajukan banding ke counter appeal to the Banten High Court.
Pengadilan Tinggi Banten. Pada tanggal 26
November 2019, Perusahaan telah
mengajukan kontra memori banding ke
Pengadilan Tinggi Banten.
Pada tanggal 17 Maret 2020, Pengadilan On March 17, 2020, the Banten High Court
Tinggi Banten telah menjatuhkan putusan handed down a decision which confirmed
yang isinya menguatkan putusan the decision of the Serang District Court on
Pengadilan Negeri Serang tanggal 19 September 19, 2019. Based on the
September 2019. Atas putusan Pengadilan decision of the Banten High Court, the
Tinggi Banten tersebut, Penggugat Plaintiff filed an appeal to the Supreme
melakukan upaya hukum kasasi ke Court on May 20, 2020. The Company has
Mahkamah Agung pada tanggal 20 Mei submitted a counter memo cassation to the
2020. Perusahaan telah memasukkan Supreme Court on June 22, 2020.
kontra memori kasasi ke Mahkamah Agung
pada tanggal 22 Juni 2020.
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Atas pengajuan kasasi tersebut, telah Based on the cassation submission, the
keluar Hasil Putusan Akhir Mahkamah Supreme Court's Final Decision was issued
Agung yang menyatakan bahwa menolak which stated that it rejected the Plaintiff's
upaya hukum kasasi Penggugat. cassation legal action.
Sampai dengan tanggal penyelesaian As of the completion date of this
laporan keuangan konsolidasian ini, consolidated financial statements, the
Perusahaan belum menerima putusan Company has not received a copy of the
salinan dari Mahkamah Agung. decision from the Supreme Court.
c. Perusahaan merupakan Tergugat II dalam c. The Company is Defendant II in a lawsuit
gugatan yang diajukan oleh Mutoharoh filed by Mutoharoh through the Serang
melalui Pengadilan Negeri Serang yang District Court registered in case No.
terdaftar dalam perkara No. 132/Pdt.G/2020/PN.Srg dated
132/Pdt.G/2020/PN.Srg tanggal 18 18 September 2020. The lawsuit was filed
September 2020. Gugatan tersebut on the grounds that Defendant II
diajukan dengan alasan bahwa Tergugat II committed an unlawful act in
melakukan perbuatan melawan hukum occupying/controlling Physically, the
telah menduduki menguasai secara fisik Plaintiff's land is located in Tegalratu
tanah milik Penggugat yang terletak di Village, Ciwandan District, Cilegon City,
Kelurahan Tegalratu, Kecamatan covering an area of 16,700 sqm and is
Ciwandan, Kota Cilegon seluas 16.700 m2 claiming losses of Rp15,206 million.
dan menuntut kerugian sebesar Rp15.206
juta.
Pada tanggal 2 Maret 2021, Pengadilan On March 2, 2021, the Serang District
Negeri Serang telah menjatuhkan putusan Court handed down a decision stating that
yang menyatakan gugatan Penggugat tidak the Plaintiff's claim was unacceptable.
dapat diterima. Atas putusan tersebut, Based on this decision, the Plaintiff has not
Penggugat belum mengajukan upaya submitted further legal action. The
hukum lanjutan. Perusahaan telah company has submitted a counter appeal
memasukkan kontra memori banding ke
to the Banten High Court on April 20,
Pengadilan Tinggi Banten pada tanggal 20
April 2021. Pada tanggal 21 Mei 2021, 2021. On May 21, 2021 the Banten High
Pengadilan Tinggi Banten telah Court handed down its decision in case
menjatuhkan putusan terhadap perkara No. No. 132/Pdt.G/2020/PN.Srg dated 18
132/Pdt.G/2020/PN.Srg tanggal 18 September 2020, with a decision
September 2020, dengan putusan confirming the decision of the Serang
menguatkan putusan Pengadilan Negeri District Court dated March 2, 2021.
Serang tanggal 2 Maret 2021.
Atas putusan Pengadilan Tinggi Banten Based on the decision of the Banten High
tersebut, Penggugat melakukan upaya Court, the Plaintiff took cassation to the
hukum kasasi ke Mahkamah Agung pada Supreme Court on September 9, 2021.
tanggal 9 September 2021. Perusahaan The Company submitted a counter
telah memasukkan kontra memori kasasi cassation memo to the Supreme Court on
ke Mahkamah Agung pada tanggal 21 September 21, 2021. On August 9, 2022,
September 2021. Pada tanggal 9 Agustus
the Company received a copy of the
2022, Perusahaan telah menerima salinan
putusan Mahkamah Agung terhadap Supreme Court's decision against case
perkara No. 550 K/Pdt/2022, tanggal 21 No. 550 K/Pdt/2022, dated March 21, 2022
Maret 2022 yang menolak upaya hukum which rejected the Plaintiff's cassation
kasasi Penggugat. effort.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
d. Perusahaan merupakan tergugat dalam d. The Company is a defendant in a class
gugatan perwakilan kelompok yang action lawsuit filed by Isbatullah through
diajukan oleh Isbatullah melalui Pengadilan the Serang District Court registered in
Negeri Serang yang terdaftar dalam perkara case 120/Pdt.G/2022/PN.Srg dated July
120/Pdt.G/2022/PN.Srg tanggal 27 Juli 27, 2022. The lawsuit was filed on the
2022. Gugatan tersebut diajukan dengan grounds that the fencing activities carried
alasan bahwa kegiatan pemagaran yang out by the Company along Jalan Raya
dilakukan oleh Perusahaan di sepanjang Anyer as an act against the law and
Jalan Raya Anyer sebagai perbuatan demands that the Company stop the
melawan hukum dan menuntut Perusahaan fencing work and dismantle the concrete
untuk menghentikan pekerjaan pemagaran fence that has been built.
dan membongkar pagar beton yang telah
dibangun.
Pada tanggal 1 September 2022, On September 1, 2022, the Serang District
Pengadilan Negeri Serang telah Court handed down a decision stating that
menjatuhkan putusan yang menyatakan the plaintiff's lawsuit was invalid and the
gugatan penggugat tidak sah dan prosedur class action procedure was unacceptable
gugatan perwakilan kelompok tidak dapat and must be stopped.
diterima dan harus dihentikan.
Sampai dengan tanggal penyelesaian As of the completion date of this
laporan keuangan konsolidasian ini, consolidated financial statements, this
perkara tersebut masih dalam proses case is still in the process of being
pemeriksaan Pengadilan Negeri Serang. examined by Serang District Court.
e. Perusahaan merupakan Tergugat II e. The Company is Defendant II Intervened
Intervensi dan Kepala Kantor Pertanahan and the Head of the Cilegon Land Office is
Cilegon sebagai Tergugat I dalam gugatan Defendant I in the lawsuit filed by H. Ali
yang diajukan oleh H. Ali Musa melalui Musa through the Serang State
Pengadilan Tata Usaha Negeri Serang Administrative Court which is registered in
yang terdaftar dalam perkara case No. 69/G/2022/PTUN.SRG,
No. 69/G/2022/PTUN.SRG, tanggal November 10, 2022. The lawsuit was filed
10 November 2022. Gugatan tersebut on the grounds that the HGB Certificate
diajukan dengan alasan bahwa Sertifikat 17/Samangraya with an area of
HGB 17/Samangraya seluas lebih kurang approximately 88,253sqm issued by
88.253m2 yang dikeluarkan Tergugat I Defendant I to the Company was
kepada Perusahaan cacat hukum administratively defective. The Plaintiff
administratif. Penggugat menuntut Tergugat demanded that Defendant I declared the
I menyatakan batal atau tidak sah Sertifikat HGB Certificate 17/Samangraya owned by
HGB 17/Samangraya milik Perusahaan, the Company null and void, and revoked
dan mencabut Sertifikat HGB the HGB Certificate 17/Samangraya
17/Samangraya milik Perusahaan. owned by the Company.
Pada tanggal 2 Maret 2023, Pengadilan On March 2, 2023, the Serang State
Tata Usaha Negara Serang telah Administrative Court issued a decision
mengeluarkan putusan menolak gugatan rejecting the plaintiff's lawsuit. Based on
penggugat. Atas putusan tersebut, this decision, the Plaintiff took legal action
Penggugat melakukan upaya hukum to appeal to the Jakarta State
banding ke Pengadilan Tinggi Tata Usaha Administrative High Court on March 24,
Negara Jakarta pada tanggal 24 Maret
2023. The Company has submitted a
2023. Perusahaan telah memasukan
kontra memori banding ke Pengadilan counter appeal to the Jakarta State
Tinggi Tata Usaha Negara Jakarta pada Administrative High Court on April 5, 2023.
tanggal 5 April 2023.
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal 14 Juni 2023, Pengadilan On June 14, 2023, the Jakarta State
Tinggi Tata Usaha Negara Jakarta telah Administrative High Court issued a
mengeluarkan putusan yang isinya decision confirming the decision of the
menguatkan Putusan Pengadilan Tata Serang State Administrative Court dated
Usaha Negara Serang tanggal 2 Maret March 2, 2023. Based on this decision, the
2023. Atas putusan tersebut, Penggugat Plaintiff took legal action to the Supreme
melakukan upaya hukum ke Mahkamah
Court on June 23, 2023. The company has
Agung pada tanggal 23 Juni 2023.
Perusahaan telah memasukan kontra submitted a counter memory of cassation
memori kasasi ke Mahkamah Agung pada to the Supreme Court on July 10, 2023.
tanggal 10 Juli 2023.
Berdasarkan Hasil Putusan Mahkamah Based on the results of the Supreme
Agung atas perkara No.532 K/TUN/2023, Court's decision on case No. 532
tanggal 12 Desember 2023, untuk menolak K/TUN/2023, dated December 12, 2023, to
upaya hukum kasasi penggugat. Sampai reject the Plaintiff’s cassation legal
dengan tanggal penyelesaian laporan remedy. Up to the completion date of
keuangan, persidangan masih dalam these financial statements, the Company
proses dan belum ada putusan salinan dari
has not yet received the copy of written
Mahkamah Agung.
decision from Supreme Court.
f. Perusahaan merupakan Tergugat II f. The Company is Defendant II Intervened
Intervensi dan Kepala Kantor Pertanahan and Head of the Cilegon Land Office is the
Cilegon sebagai Tergugat I dalam gugatan Defendant I in the lawsuit filed by Masdjati
yang diajukan oleh Masdjati melalui through the Serang State Administrative
Pengadilan Tata Usaha Negeri Serang Court which is registered in case No.
yang terdaftar dalam perkara No. 63/G/2022/PTUN.SRG, October 5, 2022.
63/G/2022/PTUN.SRG, tanggal 5 Oktober The lawsuit was filed on the grounds that
2022. Gugatan tersebut diajukan dengan the HGB Certificate 15/Kubangsari with an
alasan bahwa Sertifikat HGB 15/Kubangsari area of approximately 3.550 sqm and HGB
dengan luas kurang lebih 3.550 m2 dan Certificate 17/Samangraya with an area of
Sertifikat HGB 17/Samangraya dengan luas approximately 4,040 sqm issued by
lebih kurang 4.040 m2 yang dikeluarkan Defendant I to the Company was
Tergugat I kepada Perusahaan cacat administratively defective. The Plaintiff
hukum administratif. Penggugat menuntut demanded that Defendant I declared the
Tergugat I menyatakan batal atau tidak sah HGB Certificate 15/Kubangsari and HGB
Sertifikat HGB 15/Kubangsari dan Sertifikat Certificate 17/Samangraya owned by the
HGB 17/Samangraya milik Perusahaan, Company null, void, and revoked the HGB
dan mencabut Sertifikat HGB Sertifikat HGB Certificate 15/Kubangsari and HGB
15/Kubangsari dan Sertifikat HGB Certificate 17/Samangraya owned by the
17/Samangraya milik Perusahaan Company.
Pada tanggal 2 Maret 2023, Pengadilan On March 2, 2023, the State Administrative
Tata Usaha Negara telah mengeluarkan Court issued a decision rejecting the
putusan menolak gugatan penggugat. Atas plaintiff's lawsuit. Based on this decision,
putusan tersebut, Penggugat melakukan the Plaintiff took legal action to appeal to
upaya hukum banding ke Pengadilan the Jakarta State Administrative High Court
Tinggi Tata Usaha Negara Jakarta pada on March 16, 2023. The Company has
tanggal 16 Maret 2023. Perusahaan telah
submitted a counter appeal to the Jakarta
memasukan kontra memori banding ke
Pengadilan Tinggi Tata Usaha Negara State Administrative High Court on
Jakarta pada tanggal 28 Maret 2023. March 28, 2023.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal 19 Juni 2023, Pengadilan On June 19, 2023, the High Administrative
Tinggi Tata Usaha Negara Jakarta telah Court Jakarta issued the decision that
mengeluarkan putusan yang isinya confirmed the verdict of the Serang
menguatkan Putusan Pengadilan Tata Administrative Court on March 2, 2023.
Usaha Negara Serang tanggal 2 Maret Based on such verdict, the Plaintiff filed the
2023. Atas putusan tersebut, Penggugat cassation to Supreme Court on July 14,
melakukan upaya hukum ke Mahkamah 2023. The Company filed its contra
Agung pada tanggal 14 Juli 2023. memory to the Supreme Court on July 26,
Perusahaan telah memasukan kontra 2023.
memori kasasi ke Mahkamah Agung pada
tanggal 26 Juli 2023.
Berdasarkan website Mahkamah Agung, Based on the Supreme Court website, the
Mahkamah Agung telah menjatuhkan Supreme Court has handed down a
putusan terhadap perkara No. 520 decision on case No. 520 K/TUN/2023
K/TUN/2023, tanggal 1 Desember 2023, dated December 1, 2023 to reject the
untuk menolak upaya hukum kasasi Plaintiff’s cassation legal remedy.
Penggugat.
Sampai dengan tanggal penyelesaian As of the completion date of this
laporan keuangan konsolidasian ini, consolidated financial statements, the
Perusahaan belum menerima putusan Company has not received of the decision
salinan dari Mahkamah Agung. from the Supreme Court.
g. Perusahaan merupakan Tergugat I dalam g. The Company is the Defendant I in the
gugatan yang diajukan oleh H. Hulmatum lawsuit filed by H. Hulmatum bin H. Muslih
bin H. Muslih melalui Pengadilan Negeri through the Serang District Court
Serang yang terdaftar dalam perkara registered in case 122/Pdt.G/2022/Pn.Srg
122/Pdt.G/2022/PN Srg tanggal dated July 28, 2022. The lawsuit was filed
28 Juli 2022. Gugatan diajukan dengan on the grounds that the Defendant owns
alasan bahwa Tergugat memiliki lahan land located in Tegal Ratu Village,
tanah yang terletak di Kelurahan Tegal Ciwandan District Cilegon City based on
Ratu, Kecamatan Ciwandan, Kota Cilegon The Regional Development Contribution
berdasarkan Surat Ketetapan Iuran Decision Letter based on Letter C No.
Pembangunan Daerah Huruf C No. 1337 1337. Covering an area ±7.740 sqm and
seluas ±7.740 m² dan menuntut kerugian claimed indemnification amounting to
sebesar Rp200 juta. Rp200 million.
Pada tanggal 28 Maret 2023, Pengadilan On March 28, 2023, the Serang District
Negeri Serang telah mengeluarkan putusan Court issued a decision that the lawsuit
bahwa gugatan tidak diterima. was not accepted.
h. Perusahaan merupakan Tergugat I dalam h. The Company is Defendant I in the lawsuit
gugatan yang diajukan oleh H. Samrudin filed by H. Samrudin bin Muhammad
bin Muhammad Abbas Dkk (Ahli Waris Alm. Abbas et al (Heirs of the late
H. Mohammad Abbas bin H. Hasan Ali) H. Mohammad Abbas bin H. Hasan Ali)
melalui Pengadilan Negeri through the Serang District Court which is
Serang yang terdaftar dalam Perkara registered in Case Number:
Nomor: 115/Pdt.G/2023/PN.Srg tanggal 115/Pdt.G/2023/PN. Srg on August 30,
30 Agustus 2023. Gugatan timbul atas 2023. The lawsuit arose over the fencing
pemagaran sebidang tanah seluas 1.846 of a plot of land covering an area of 1,846
M2 terletak di Link Pintu Air RT 004 RW M2 located at Water Gate Link RT 004 RW
004, Desa/Kel. Samangraya, Kec. Pulo 004, Village/Ex. Samangraya, District. Pulo
Merak (Citangkil), Kab. Serang (Cilegon), Merak (Citangkil), Kab. Serang (Cilegon),
Prov. Jabar (Banten) dan penggugat Prov. West Java (Banten) and the
mengklaim memiliki dan menguasai lahan Plaintiff’s claim own’s and, furthermore
tersebut sehingga dengan adanya based on he fencing of a plot of land the
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
pemagaran, Perusahaan dianggap Company is deemed an unlawful act and
melakukan perbuatan melawan hukum dan and claimed indemnification amounting
menuntut Perusahaan membayar kerugian Rp9,354 million.
kepada Penggugat sebesar Rp9.354 juta.
Pada 19 Maret 2024, Pengadilan Negeri On March 19, 2024, the Serang District
Serang telah mengeluarkan putusan bahwa Court issued a decision that the lawsuit
gugatan tersebut tidak diterima. was not accepted.
i. Perusahaan saat ini sedang menjalani i. The Company is undergoing ad-hoc
proses arbitrase ad-hoc dengan peraturan arbitration proceedings under the United
dan prosedur arbitrase United Nations Nations Commission on International
Commission on International Trade Law Trade Law (“UNCITRAL”) arbitration rules
(“UNCITRAL”) dengan para kontraktornya and procedures with its contractors which
yaitu MCC-CERI dan KE (“Kontraktor are MCC-CERI and KE (“Contractors of
proyek Blast Furnace”). Pada proses Blast Furnace project”). In the arbitration
arbitrase tersebut, Perusahaan bertindak process, the Company acts as a Petitioner
sebagai Pemohon yang mengajukan submitting demands so the Contractors of
tuntutan-tuntutan agar para Kontraktor Blast Furnace project can carry out their
proyek Blast Furnace dapat menjalankan obligations in accordance to the contract
kewajibannya sesuai dengan kontrak antara between the Company and the Contractors
Perusahaan dan para Kontraktor proyek of Blast Furnace project in order the
Blast Furnace tersebut agar Perusahaan Company can receive all of its rights
dapat menerima seluruh haknya sesuai following what was agreed in the
dengan apa yang diperjanjikan dalam agreement between the Company and the
kontrak antara Perusahaan dan para Contractors of Blast Furnace project.
Kontraktor proyek Blast Furnace.
Para Kontraktor menuntut agar The Contractor claimed the Company to
Perusahaan dapat menerbitkan sertifikat issue the certificate of operation readiness,
kesiapan operasi, sertifikat penerimaan certificate of provisional acceptance, and
sementara, dan sertifikat penerimaan akhir certificate of final acceptance also to pay
serta membayar kepada MCC-CERI senilai MCC-CERI amounting to USD5,422 for the
USD5.422 untuk pembayaran tahap settlement of mechanical completion of
mechanical completion dari proyek pabrik Blast Furnace plant.
Blast Furnace.
Sampai dengan tanggal penyelesaian Up to the date of the completion of
laporan keuangan konsolidasian, arbitrase consolidated financial statements, the
masih dalam proses dan belum ada arbitration is still on process and no final
putusan akhir dan mengikat dari Majelis and binding decision has been received
Arbitrase yang telah diterima oleh from the Arbitral Tribunal for the Company.
Perusahaan.
Entitas Anak The Subsidiaries
PT Krakatau Bandar Samudera (“KBS”) PT Krakatau Bandar Samudera (“KBS”)
KBS dan PT Cigading International Bulk KBS and PT Cigading International Bulk
Terminal (“CIBT”) terikat dalam Cooperation Terminal (“CIBT”) are parties in a Cooperation
Agreement on Development, Running and Agreement on the Development, Running and
Operation of Coal Terminal in Cigading Port Operation of the Coal Terminal in Cigading
Area tanggal 13 Juli 2007 beserta Port Area signed on July 13, 2007 and its
perubahan perubahannya (“Perjanjian CIBT”). addendums (the “CIBT Agreement”). In
Dalam pelaksanaan Perjanjian CIBT tersebut, implementing the CIBT Agreement, referring to
merujuk Pasal 28 ayat (2) dan (3), PT CIBT Article 28 paragraphs (2) and (3), PT CIBT
menggugat KBS melalui UNCITRAL sued KBS through UNCITRAL based on the
berdasarkan Notice of Arbitration tanggal Notice of Arbitration dated November 11, 2016,
11 November 2016, antara lain terkait among others, related to the imposition of pier
pengenaan biaya dermaga, biaya stevedoring, charges, stevedoring fees, land lease, and
sewa lahan, dan pembayaran ke KBS. regarding payments made to KBS.
PT KRAKATAU STEEL
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Juni 2024 153 2023 Annual Report & Sustainability
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal 29 Agustus 2017, telah terbit On August 29, 2017, arbitral award was issued
putusan arbitrase yang pada pokoknya which, in summary, required CIBT to transfer
menerangkan bahwa CIBT diminta the facilities to KBS after KBS paid
mengalihkan fasilitas kepada KBS setelah KBS reimbursement for the cost of facilities, after
memberikan penggantian atas biaya fasilitas, depreciation, built on the land leased to CIBT
setelah penyusutan, yang dibangun di atas minus the liability of CIBT to KBS with a net
tanah sewa kepada CIBT dikurangi nilai value of USD19,771 no later than
kewajiban CIBT kepada KBS dengan nilai neto November 25, 2017.
sebesar USD19.771 paling lambat tanggal
25 November 2017.
Atas putusan tersebut, KBS melakukan upaya In response to the verdict, KBS filed a request
hukum permohonan pembatalan putusan for the cancellation of the arbitral award to the
arbitrase yang dilakukan ke Pengadilan Negeri District Court of Serang with the case
Serang dengan perkara No. No. 82/Pdt.G.Arbt.2017/PN.Srg dated October
82/Pdt.G.Arbt.2017/PN.Srg tanggal 18 Oktober 18, 2017. Serang District Court issued their
2017. Pengadilan Negeri Serang telah decision on November 27, 2017 which in
menerbitkan keputusan pada tanggal summary, stated that the petition for
27 November 2017 yang pada pokoknya cancellation of the arbitral award filed by KBS
menerangkan bahwa permohonan pembatalan was rejected with the consideration that the
putusan arbitrase yang dimohonkan oleh KBS panel of judges is of the opinion that KBS
ditolak dengan pertimbangan majelis hakim cannot provide the arguments of its petition. At
berpendapat KBS tidak dapat membuktikan the end of the trial process at the Serang
dalil-dalil permohonannya. Pada akhir proses District Court, CIBT was known for pledging
persidangan di Pengadilan Negeri Serang, the rights/facilities under the CIBT agreement
CIBT diketahui menjaminkan hak-hak/fasilitas as evidenced by the issuance of Fiduciary
berdasarkan Perjanjian CIBT yang dibuktikan Certificate No. W10.00271870.AH.05.01 Year
dengan diterbitkannya Sertifikat Fidusia 2016 dated July 14, 2016 by the Ministry of
No. W10.00271870.AH.05.01 Tahun 2016 Law and Human Rights (“Fiduciary
tanggal 14 Juli 2016 oleh Kementerian Hukum Certificate”). Based on that fact, on December
dan Hak Asasi Manusia (“Sertifikat Fidusia”). 5, 2017, KBS filed a report detailing an alleged
Atas hal tersebut, pada tanggal 5 Desember crime act committed by CIBT to the Indonesia
2017, KBS membuat laporan dugaan tindak Police Headquarters because CIBT pledged
pidana yang dilakukan CIBT kepada Markas the rights/facilities where the pledging of the
Besar Polri karena CIBT menjaminkan assets is not in line with the agreement
hak-hak/fasilitas dimana penjaminan aset ini between KBS and CIBT.
bertentangan dengan Perjanjian KBS dengan
CIBT.
Berdasarkan pendapat hukum dari Kejaksaan Based on the legal opinion of the Kejaksaan
Agung tanggal 20 Februari 2018, sepanjang Agung dated February 20, 2018, as long as
KBS melakukan upaya hukum terhadap KBS still made legal remedies against the
putusan Arbitrase termasuk upaya laporan arbitral award including the criminal report and
pidana serta belum terdapat putusan terhadap there has not been any decision as to how
bagaimana upaya tersebut akan dihukum, such efforts would be penalised, KBS has not
maka KBS belum memiliki kewajiban yet had any payment obligations under the
pembayaran berdasarkan putusan arbitrase. arbitral award.
Berdasarkan opini legal tanggal 29 Oktober Based on the legal opinion dated October 29,
2021, disimpulkan bahwa putusan arbitrase 2021, it was concluded that CIBT’s arbitration
CIBT tersebut tidak dapat dieksekusi karena decision could not be executed because of the
sebagai berikut: following:
Laporan Tahunan & Laporan
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Juni 2024 154 PT KRAKATAU STEEL (PERSERO)
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
- CIBT tidak memindahkan grab dan aset - CIBT did not remove grabs and other
lainnya yang menghalangi jalan masuk assets that block the entrance of KBS;
KBS;
- CIBT mengalihkan dan menyerahkan - CIBT transferred and handed over all
seluruh fasilitas kepada KBS bersama facilities to KBS along with all certificates of
dengan seluruh sertifikat atas hak, kunci, rights, keys, codes, procedures for use and
kode, tata cara penggunaan dan dokumen other related documents.
terkait lainnya.
CIBT telah menjaminkan aset yang seharusnya CIBT has pledged assets that should have
diserahkan kepada KBS tanpa persetujuan been handed over to KBS without KBS’s
KBS. Berdasarkan Pasal 23 ayat (2) UU approval. Based on Article 23 paragraph
Jaminan Fidusia dan Putusan MA No. (2) of the Fiduciary Guarantee Law and
1055K/PDT/2012 terdapat halangan hukum Supreme Court Decision No.
bagi CIBT untuk menjalankan putusan arbitrase 1055K/PDT/2012, there is a legal obstacle
karena fasilitas yang diperintahkan oleh Majelis for CIBT to enforce the arbitration verdict
Arbitrase untuk dialihkan kepada KBS sedang because the facilities ordered by the
dijaminkan dengan fidusia, hal tersebut tentu Arbitration Council to be transferred to the
juga berpengaruh terhadap KBS dimana KBS Company are being secured by fiduciary,
juga belum dapat melaksanakan putusan this is of course also affected KBS where
Arbitrase karena tidak dapat menerima KBS has also not been able to implement
pengalihan objek yang sedang dijaminkan oleh the Arbitration award because it cannot
CIBT. accept the transfer of objects that are being
pledged by CIBT.
Berdasarkan pendapat hukum dari kuasa Based on the legal opinion from KBS’s
hukum KBS, dapat disimpulkan bahwa putusan attorney, it can be concluded that the
arbitrase berpotensi non-executable arbitration award is potentially non-
dikarenakan aset CIBT yang harus diserahkan executable because CIBT's assets that
kepada KBS sedang dijaminkan sehingga tidak must be handed over to KBS are being
dapat dialihkan kepada KBS. pledged so that it cannot be transferred to
KBS.
Oleh karena itu, manajemen berpendapat tidak Therefore, management is of the view that
ada provisi yang perlu dibukukan pada laporan no provision were deemed necessary to be
keuangan konsolidasian. recorded in the consolidated financial
statements.
45. Informasi Segmen 45. Segment Information
Untuk kepentingan manajemen, Grup For management purposes, the Group is
digolongkan menjadi unit usaha berdasarkan organised into business units based on their
produk dan jasa dan memiliki empat segmen products and services and has four reportable
operasi yang dilaporkan sebagai berikut: operating segments as follows:
Segmen Produk Baja Steel Products Segment
Segmen produk baja melakukan kegiatan The steel products segment is mainly involved
usaha utama dalam produksi dan penjualan in steel production and selling, including
baja seperti besi spons, slab baja, billet baja, sponge irons, slabs, billets, HRC, cold rolled
HRC, baja lembaran dingin dan batang kawat, coils and wire rods, various steel pipes,
aneka pipa baja, baja profil dan tulangan, scrap reinforcing bars and steel wires, scrap and
serta jasa yang terkait dengan baja seperti jasa services related to steel, such as coating and
coating dan jasa tolling. tolling services.
PT KRAKATAU STEEL
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Juni 2024 155 2023 Annual Report & Sustainability
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Segmen Sarana Infrastruktur Infrastructure Facility Segment
Segmen sarana infrastruktur terdiri dari The infrastructure facility segment consists of a
gabungan segmen jasa pengelolaan combined segment of port management
pelabuhan, real estat dan perhotelan, penyedia services, real estate and hospitality, electricity
listrik dan air. Segmen jasa pengelolaan and water. The port services provider segment
pelabuhan menyediakan pelayanan jasa provides pier services for berthing, loading and
dermaga untuk bertambat dan bongkar muat unloading goods and container, seaport
barang dan peti kemas, jasa penunjang support services, warehousing, and transport
pelabuhan laut, pergudangan serta jasa services. The real estate and hotels segment
angkutan. Segmen real estat dan perhotelan provides the sale and development of industrial
menyediakan jasa penjualan dan estate along with the infrastructure, hotels and
pengembangan lahan industri beserta sports facilities. The electricity segment
infrastrukturnya di kawasan industri, serta provides electricity supply services,
perhotelan dan sarana olahraga. Segmen jasa management and maintenance of power
listrik menyediakan pelayanan jasa penyediaan plants, and electrical workshops. The water
listrik, pengelolaan dan perawatan pembangkit distribution service segment provides clean
listrik, dan workshop kelistrikan. Segmen jasa water supply, industrial demineralised water
distribusi air menyediakan pelayanan jasa supply and waste management services for
penyediaan air bersih, penyediaan air suling industry and companies.
industri dan pengelolaan limbah untuk industri
dan perusahaan.
Segmen Rekayasa dan Konstruksi Engineering and Construction Segment
Segmen rekayasa dan konstruksi menyediakan The engineering and construction segment
jasa konstruksi dan perekayasaan industri, provides construction and industrial
perencanaan dan pemborongan/kontraktor engineering, planning and
untuk segala jenis bangunan serta ekspor dan construction/contractor of various types of
impor barang dan jasa dan perangkat lunak buildings, export and import of goods, services
yang berkaitan dengan kegiatan usaha. and software related to the aforementioned
activities.
Segmen Jasa Lainnya Other Services Segment
Segmen jasa lainnya menyediakan jasa The other services segment provides
layanan teknologi informasi. information technology services.
Manajemen memantau hasil operasi dari unit Management monitors the operating results of
usahanya secara terpisah guna keperluan its business units separately for the purpose of
pengambilan keputusan mengenai alokasi making decisions about resource allocation
sumber daya dan penilaian kinerja. Kinerja and performance assessment. Segment
segmen dievaluasi berdasarkan laba atau rugi performance is evaluated based on the
operasi dan diukur secara konsisten dengan operating profit or loss and is measured
laba atau rugi operasi pada laporan keuangan consistently with the operating profit or loss in
konsolidasian. the consolidated financial statements.
Tabel berikut ini menyajikan informasi The following table presents revenue, profit,
pendapatan laba dan aset dan liabilitas tertentu and certain asset and liability information
sehubungan dengan segmen operasi Grup: regarding the Group’s operating segments:
Laporan Tahunan & Laporan
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Juni 2024 156 PT KRAKATAU STEEL (PERSERO)
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023
Rekayasa
dan
Sarana Konstruksi/
Infrastruktur/ Engineering
Produk Baja/ Infrastructure And Jasa Lainnya/ Eliminasi/ Jumlah/
Steel Products Facilities Construction Other Services Elimination Total
USD USD USD USD USD USD
Pendapatan Revenue
Pelanggan Eksternal 1,285,137 161,717 7,114 -- -- 1,453,968 External Customers
Antar Segmen 292,878 24,598 4,968 381 (322,825) -- Inter-segment
Pendapatan Usaha 1,578,015 186,315 12,082 381 (322,825) 1,453,968 Revenue
Beban Pokok
Pendapatan (1,509,049) (112,373) (9,378) (31,560) 321,299 (1,341,061) Cost of Revenue
Laba/(Rugi) Bruto 68,966 73,942 2,704 (31,179) (1,526) 112,907 Gross Profit/(Loss)
Beban Penjualan (19,526) (5,551) (204) -- -- (25,281) Selling Expenses
Beban Umum dan General and
Administrasi (76,099) (24,517) (3,248) -- 3,810 (100,054) Administrative Expenses
Other Operating
Beban Operasi Lainnya, Bersih 11,289 (5,069) 2,062 -- (3,897) 4,385 Expenses, Net
Laba/(Rugi) Operasi (15,370) 38,805 1,314 (31,179) (1,613) (8,043) Operating Income/(Loss)
Penghasilan/(Beban)
yang Tidak Dapat Unallocated Income/
Dialokasikan (Expenses)
Keuntungan atas Perubahan Gain on Changes in Fair
Nilai Wajar Derivatif -- Value of Derivative
Biaya Keuangan (129,590) Finance Cost
Keuntungan dari Transaksi Gain on In-Kind HSM 2
Inbreng HSM 2 -- Transaction
Keuntungan Penjualan Gain on Sale of Subsidiaries
Entitas Anak 874 Share in Net Profit of
Bagian Laba Bersih dari Gain on Sale of Subsidiaries
Entitas Asosiasi dan Associates and
Ventura Bersama 41,410 Joint Ventures
Gain on Foreign
Laba Selisih Kurs, Bersih (9,617) Exchange, Net
Pendapatan Keuangan 3,879 Finance Income
Rugi Sebelum Pajak Loss Before
Final dan Beban Final Tax and
Pajak Penghasilan (101,087) Income Tax Expense
Pajak Final (1,669) Final Tax
Rugi Sebelum Loss Before
Pajak Penghasilan (102,756) Income Tax
Beban Pajak Penghasilan (29,968) Income Tax Expense
Loss for The Year
Rugi Tahun Berjalan for Continuing
dari Operasi yang Dilanjutkan (132,724) Operation
Rugi dari Operasi Loss from Discontinued
yang Dihentikan 1,071 Operations
Rugi Tahun Berjalan (131,653) Loss for The Year
(Kerugian)/Penghasilan Other Comprehensive
Komprehensif Lain (Loss)/Income
Operasi yang Dilanjutkan Continuing Operations
PT KRAKATAU STEEL
Final Draft/02 (PERSERO) TBK
Juni 2024 157 2023 Annual Report & Sustainability
Paraf: Report
Page 630
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023
Rekayasa
dan
Sarana Konstruksi/
Infrastruktur/ Engineering
Produk Baja/ Infrastructure And Jasa Lainnya/ Eliminasi/ Jumlah/
Steel Products Facilities Construction Other Services Elimination Total
USD USD USD USD USD USD
Pos-Pos yang Tidak Items that will not be
akan Direklasifikasi Reclassified to
ke Laba Rugi Profit or Loss
Defisit Revaluasi Revaluation Deficit
Aset Tetap 85,136 of Fixed Assets
Cadangan Perubahan
Nilai Wajar Aset
Keuangan Pada Reserve for Changes
Nilai Wajar 1,837 in Fair Value
Bagian atas Share of Other
Penghasilan Comprehensive
Komprehensif Lain Income of
dari Entitas Asosiasi Associates and
dan Ventura Bersama (5,867) Joint Ventures
Pengukuran Remeasurement of
Kembali Liabilitas Post-Employment
Imbalan Pascakerja (8,955) Benefits Liabilities
Pajak Penghasilan Income Tax Relating
Terkait Pos-pos yang to Items that Will
tidak akan Direklasifikasi not be Reclassified
ke Laba Rugi 1,912 to Profit or Loss
Pos-pos yang Akan Items that Will be
Direklasifikasi Reclassified to
ke Laba Rugi 74,063 Profit or Loss
Difference in Foreign
Selisih Kurs karena Currency Translation
Penjabaran Laporan of The Financial
Keuangan Entitas Statements of
Anak, Entitas Asosiasi Subsidiaries,
dan Ventura Associates and
Bersama, Bersih (10,390) Joint Ventures, Net
Total Comprehensive
Total Keuntungan Komprehensif Income for The Year
Tahun Berjalan dari for Continuing
Operasi yang Dilanjutkan 63,673 Operations
Operasi yang Dihentikan -- Discontinued Operations
Total Comprehensive
Total Kerugian Komprehensif Loss for The Year
Tahun Berjalan dari for Discontinued
Operasi yang Dihentikan (67,980) Operations
Rugi Tahun Berjalan
yang Dapat Loss for The Year
Diatribusikan kepada: Attributable to:
Pemilik Entitas Induk (130,210) Owners of The Parent Entity
Kepentingan Non-Pengendali (1,443) Non-Controlling Interests
Total (131,653) Total
Aset Segmen 3,287,470 647,892 8,578 1,523 (1,096,274) 2,849,189 Segment Assets
Liabilitas Segmen 2,493,277 174,466 51,506 125,462 (492,323) 2,352,388 Segment Liabilities
Laporan Tahunan & Laporan
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Juni 2024 158 PT KRAKATAU STEEL (PERSERO)
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2022
Rekayasa
dan
Sarana Konstruksi/
Infrastruktur/ Engineering
Produk Baja/ Infrastructure And Jasa Lainnya/ Eliminasi/ Jumlah/
Steel Products Facilities Construction Other Services Elimination Total
USD USD USD USD USD USD
Pendapatan Revenue
Pelanggan Eksternal 2,049,921 170,951 15,932 1,729 -- 2,238,533 External Customers
Antar Segmen 304,243 47,927 10,239 3,611 (366,020) -- Inter-Segment
Pendapatan Usaha 2,354,164 218,878 26,171 5,340 (366,020) 2,238,533 Revenue
Beban Pokok
Pendapatan (2,208,610) (160,833) (29,876) (5,246) 368,500 (2,036,065) Cost of Revenue
Laba/(Rugi) Bruto 145,554 58,045 (3,705) 94 2,480 202,468 Gross Profit/(Loss)
Beban Penjualan (31,740) (3,822) (130) (977) 42 (36,627) Selling Expenses
Beban Umum dan General and
Administrasi (67,966) (25,801) (4,306) (454) 1,748 (96,779) Administrative Expenses
Other Operating
Beban Operasi Lainnya, Bersih (34,030) (429) 2,134 (108) (2,323) (34,756) Expenses, net
Laba/(Rugi) Operasi 11,818 27,993 (6,007) (1,445) 1,947 34,306 Operating Income/(Loss)
Penghasilan/(Beban)
yang Tidak Dapat Unallocated Income/
Dialokasikan (Expenses)
Keuntungan atas Perubahan Gain on Changes in Fair
Nilai Wajar Derivatif 174,259 Value of Derivative
Biaya Keuangan (171,657) Finance Cost
Keuntungan dari Transaksi Gain on In-Kind HSM 2
Inbreng HSM 2 53,442 Transaction
Other Non-Operating
Beban Non-Operasi Lainnya (14,351) Expenses
Bagian Laba Bersih dari Share in Net Profit of
Entitas Asosiasi dan Associates and
Ventura Bersama 46,894 Joint Ventures
Gain on Foreign
Laba Selisih Kurs, Bersih 68,759 Exchange, Net
Pendapatan Keuangan 22,968 Finance Income
Laba Sebelum Pajak Profit Before
Final dan Beban Final Tax and
Pajak Penghasilan 214,620 Income Tax Expense
Pajak Final (2,368) Final Tax
Laba Sebelum Profit Before
Pajak Penghasilan 212,252 Income Tax
Beban Pajak Penghasilan (186,155) Income Tax Expense
Profit for The Year
Laba Tahun Berjalan for Continuing
dari Operasi yang Dilanjutkan 26,097 Operation
Rugi dari Operasi Loss from Discontinued
yang Dihentikan (3,453) Operations
Laba Tahun Berjalan 22,644 Profit for The Year
(Kerugian)/Penghasilan Other Comprehensive
Komprehensif Lain (Loss)/Income
Operasi yang Dilanjutkan Continuing Operations
Pos-Pos yang Tidak Items that Will Not be
Akan Direklasifikasi Reclassified to
ke Laba Rugi Profit or Loss
Defisit Revaluasi Revaluation Deficit
Aset Tetap (16,545) of Fixed Assets
Cadangan Perubahan
Nilai Wajar Aset
Keuangan Pada Reserve for Changes
Nilai Wajar 1,046 in Fair Value
Bagian atas Share of Other
Penghasilan Comprehensive
Komprehensif Lain Income of
dari Entitas Asosiasi Associates and
dan Ventura Bersama 1,127 Joint Ventures
Pengukuran Remeasurement of
Kembali Liabilitas Post-Employment
Imbalan Pascakerja (4,568) Benefits Liabilities
Pajak Penghasilan Income Tax Relating
Terkait Pos-pos yang to Items that Will
tidak akan Direklasifikasi not be Reclassified
ke Laba Rugi (28) to Profit or Loss
PT KRAKATAU STEEL
Final Draft/02 (PERSERO) TBK
Juni 2024 159 2023 Annual Report & Sustainability
Paraf: Report
Page 632
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PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2022
Rekayasa
dan
Sarana Konstruksi/
Infrastruktur/ Engineering
Produk Baja/ Infrastructure And Jasa Lainnya/ Eliminasi/ Jumlah/
Steel Products Facilities Construction Other Services Elimination Total
USD USD USD USD USD USD
Pos-pos yang Akan Items that Will be
Direklasifikasi Reclassified to
ke Laba Rugi Profit or Loss
Difference in Foreign
Selisih Kurs karena Currency Translation
Penjabaran Laporan of The Financial
Keuangan Entitas Statements of
Anak, Entitas Asosiasi Subsidiaries,
dan Ventura Associates and
Bersama, Bersih (33,140) Joint Ventures, Net
Total Comprehensive
Total Kerugian Komprehensif Loss for The Year
Tahun Berjalan dari for Continuing
Operasi yang Dilanjutkan (52,108) Operations
Operasi yang Dihentikan Discontinued Operations
Pos-pos yang tidak Items that Will Not be
Akan Direklasifikasi Reclassified to
ke Laba Rugi Profit or Loss
Defisit Revaluasi Deficit Surplus
Aset Tetap (6,965) of Fixed Assets
Pengukuran Remeasurement of
Kembali Liabilitas Post-Employment
Imbalan Pascakerja 1,935 Benefits Liabilities
Pajak Penghasilan Income Tax Relating
terkait Pos-pos yang to Items that Will
Tidak Akan Direklasifikasi Not be Reclassified
ke Laba Rugi 152 to Profit or Loss
Total Comprehensive
Total Keuntungan Komprehensif Income for The Year
Tahun Berjalan dari for Discontinued
Operasi yang Dihentikan (4,878) Operations
Total Kerugian
Komprehensif Total Comprehensive
Tahun Berjalan (34,342) Loss for The Year
Laba Tahun Berjalan
yang Dapat Profit for The Year
Diatribusikan Kepada: Attributable to:
Pemilik Entitas Induk 19,474 Owners of The Parent Entity
Kepentingan Non-Pengendali 3,170 Non-Controlling Interests
Total 22,644 Total
Aset Segmen 3,240,698 810,501 49,561 5,003 (943,329) 3,162,434 Segment Assets
Liabilitas Segmen 2,620,243 158,266 158,008 4,284 (330,953) 2,609,848 Segment Liabilities
46. Informasi Tambahan Arus Kas 46. Suplemental Cash Flows Information
a. Transaksi Non-Kas a. Non-Cash Transactions
Tabel di bawah ini menunjukkan transaksi non- The below table shows the Group’s non-cash
kas Grup selama tahun berjalan adalah transactions during the year:
sebagai berikut:
2023 2022
USD USD
Penambahan Investasi PPT melalui Addition of Investment in PPT through
Piutang Lain-lain 136,754 (1,005) Other Receivables
Pengurangan Utang Lain-lain Menjadi Deduction of Other Payables to Equity
Ekuitas Dampak Pelaksanaan Due to Implementation of
Homologasi di Entitas Anak 12,195 -- Homologation in Subsidiary
Penambahan Aset Tetap Addition of Fixed Assets
melalui Utang Usaha 4,286 2,491 through Trade Payables
Penambahan Aset Tetap melalui Liabilitas
Sewa 498 5,347 Addition of Fixed Assets Under Leases
Reklasifikasi Investasi ke Aset Tidak Reclassification of Investment to
Lancar Dikuasai untuk Dijual (19,245) 19,876 Non-Current Assets as Held for Sale
Penambahan Investasi Pada Entitas Addition of Investment in Associates
Asosiasi dan Ventura melalui and Joint Ventures through
Transaksi Inbreng HSM 2 -- 164,722 In-Kind HSM 2 Transaction
Laporan Tahunan & Laporan
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
b. Rekonsiliasi Liabilitas yang Timbul Dari b. Reconciliation Of Liabilities Arising From
Aktivitas Pendanaan Financing Activities
Perubahan pada liabilitas yang timbul dari Changes in liabilities arising from financing
aktivitas pendanaan pada laporan arus kas activities in the consolidated statement of cash
konsolidasian adalah sebagai berikut: flow are as follows:
2023
Perubahan Non-Kas/Non-Cash Changes
Pergerakan
Kurs Mata
Akresi Uang Asing/ Perubahan Sewa Saldo
Saldo Awal/ Bunga/ Foreign Nilai Wajar/ Baru/ Akhir/
Beginning Arus Kas/ Interest Rate Fair Value New Ending
Balance Cash Flow Accretion Movement Changes Leases Balance
USD USD USD USD USD USD USD
Liabilitas Keuangan/Financial Liabilities
Pinjaman Jangka Pendek/Short-Term Loans 105,625 (88,571) -- 148 -- -- 17,202
Obligasi Wajib Konversi/
Mandatory Convertible Bonds 110,502 -- 5,817 (2,919) 4,116 -- 117,516
Liabilitas Sewa/Lease Liabilities 5,619 (5,162) -- (340) -- 1,984 2,101
Pinjaman Jangka Panjang/Long-Term Loans 1,623,498 (231,693) 89,386 (53,364) (8,227) -- 1,419,600
Total 1,845,244 (325,426) 95,203 (56,475) (4,111) 1,984 1,556,419
2022
Perubahan Non-Kas/Non-Cash Changes
Pergerakan
Kurs Mata
Akresi Uang Asing/ Perubahan Sewa Saldo
Saldo Awal/ Bunga/ Foreign Nilai Wajar/ Baru/ Akhir/
Beginning Arus Kas/ Interest Rate Fair Value New Lain-lain/ Ending
Balance Cash Flow Accretion Movement Changes Leases Others Balance
USD USD USD USD USD USD USD USD
Liabilitas Keuangan/Financial Liabilities
Pinjaman Jangka Pendek/Short-Term Loans 235,513 (128,859) -- (1,029) -- -- -- 105,625
Obligasi Wajib Konversi/
Mandatory Convertible Bonds 114,966 -- 5,480 (11,227) 1,283 -- -- 110,502
Liabilitas Sewa/Lease Liabilities 8,273 (8,185) -- 734 -- 5,347 (550) 5,619
Pinjaman Jangka Panjang/Long-Term Loans 1,899,167 (259,184) 64,406 (62,425) (18,459) -- (7) 1,623,498
Total 2,257,919 (396,228) 69,886 (73,947) (17,176) 5,347 (557) 1,845,244
47. Kelangsungan Usaha 47. Going Concern
Laporan keuangan konsolidasian Grup telah The Group's consolidated financial statements
disusun berdasarkan prinsip kelangsungan have been prepared based on the going
usaha. Untuk tahun yang berakhir pada concern principle. For the year ending on
31 Desember 2023, Grup mencatat rugi December 31, 2023, the Group recorded a
komprehensif dan akumulasi rugi masing- comprehensive loss and accumulated loss of
masing sebesar USD66.537 dan USD634.765 USD66,537 and USD634,765 respectively and
serta pada tanggal tersebut total liabilitas on that date the Group's total short-term
jangka pendek Grup telah melebihi aset liabilities exceeded its current assets
lancarnya sebesar USD1.490.553. amounting to USD1,490,553.
Kombinasi hal-hal tersebut di atas The combination of the above matters gives
menimbulkan keraguan yang signifikan rise to significant doubt on the Group’s ability
terhadap kemampuan Grup untuk to continue as a going concern.
mempertahankan kelangsungan usahanya.
Untuk menjaga kelangsungan usaha Grup, To maintain the Group’s ability to continue as a
manajemen berkomitmen untuk tetap going concern, management is committed to
memenuhi kewajiban keuangan maupun continuing to fulfill financial and operational
operasional ke depannya dengan melakukan obligations in the future by taking
langkah-langkah komprehensif, sebagai comprehensive steps, as follows:
berikut:
PT KRAKATAU STEEL
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Juni 2024 161 2023 Annual Report & Sustainability
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
1. Grup dan 10 Kreditur Restrukturisasi telah 1. The Group and 10 Restructuring Creditors
menyepakati Perjanjian Kredit have agreed to a Restructuring Credit
Restrukturisasi (“PK Restrukturisasi”) yang Agreement ("Restructuring Credit
ditandatangani pada tanggal 30 September Agreement") which was signed on
2019. Dalam PK Restrukturisasi tersebut, September 30, 2019. In the Restructuring
terdapat kesepakatan untuk penyelesaian Credit Agreement, there is an agreement
seluruh kewajiban Grup kepada Kreditur to settle all of the Group's obligations to
Restrukturisasi dengan pembagian struktur the Restructuring Creditors with the
utang dan penyelesaian sebagai berikut: division of debt structure and settlement as
follows:
• Utang Tranche A sebesar USD210.000 • Tranche A debt of USD210,000 with a
dengan skema penyelesaian melalui repayment scheme through
kas operasional; operational cash;
• Utang Tranche B sebesar USD718.000, • Tranche B debt amounting to
termasuk di dalamnya Working Capital USD718,000, including Working
Bridging Loan sebesar USD200.000, Capital Bridging Loan amounting to
dengan skema penyelesaian melalui USD200,000, with a repayment
optimalisasi aset non produktif dan scheme through optimization of non-
divestasi kepemilikan saham productive assets and divestment of
Perusahaan di entitas anak dan Afliasi; the Company share ownership in
Subsidiaries and Affiliates;
• Utang Tranche C sebesar • Tranche C debt amounting to
USD1.018.000 dengan skema USD1,018,000 with repayment
penyelesaian melalui penerbitan scheme through the issuance of
convertible bonds dengan skema convertible bonds with a Pre-Emptive
penawaran Hak Memesan Efek terlebih Rights offering scheme
dahulu.
2. Grup telah menjalankan inisiatif dalam 2. The Group has carried out initiatives in the
rangka pelaksanaan MRA sehingga context of implementing the MRA so that
Perusahaan mampu melakukan the Company is able to make principal
pembayaran pokok utang Tranche A payments on Tranche A debt amounting to
sebesar USD38.000 dan utang Tranche B USD38,000 and Tranche B debt
sebesar USD471.000 serta keseluruhan amounting to USD471,000 as well as the
bunganya. Namun demikian, terdapat entire interest. However, there are
kendala penyelesaian secara keseluruhan obstacles to overall settlement of
terhadap kewajiban sesuai dengan MRA, obligations in accordance with the MRA,
antara lain: including:
• ISM-BF tidak berhasil dioperasikan • ISM-BF was not successfully operated
untuk memberikan manfaat sesuai to provide benefits as planned;
rencana;
• Kapasitas produksi Hot Rolled Coil • Hot Rolled Coil production capacity is
berkurang karena adanya in-kind reduced due to in-kind HSM 2;
HSM 2;
• Korsleting yang mengakibatkan pabrik • A short circuit that causes the HSM 1
HSM 1 berhenti beroperasi secara plant to stop operating normally;
normal;
• Divestasi aset tidak produktif terhambat • Divestment of unproductive assets is
karena adanya perlambatan ekonomi hampered by the global economic
global dan pandemi Covid-19; slowdown and the Covid-19 pandemic;
• Right issue untuk DINFRA terhambat • The rights issue for DINFRA was
karena menurunnya daya tarik hampered due to the decline in the
Perusahaan akibat hal tersebut diatas. attractiveness of the Company due to
the above.
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Juni 2024 162 PT KRAKATAU STEEL (PERSERO)
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Atas hal tersebut, Grup menyampaikan Due to this, the Company submitted a
Rencana Penyehatan Keuangan (“RPK”) yang Financial Rehabilitation Plan ("RPK") which
meliputi aspek-aspek sebagai berikut: includes the following aspects:
a. Aspek Keuangan a. Financial Aspects
Perusahaan menyusun skema The Company has prepared a further
restrukturisasi lanjutan dalam rangka restructuring scheme to resolve Tranche A,
penyelesaian utang Tranche A, B, C B and C debts by paying attention to
dengan memperhatikan keberlanjutan bisnis business sustainability with the following
dengan skema sebagai berikut: scheme:
• Penyelesaian utang Tranche A akan • Repayment of Tranche A debt through
dipenuhi dengan menjalankan unit bisnis operating the HSM 1 and CRM rolling
rolling mill HSM 1 dan CRM yang lebih mill business units more efficient,
efisien, sehingga diperoleh peningkatan hence increasing product
daya saing produk. Fasilitas HSM 1 dan competitiveness. The HSM 1 and CRM
CRM ditargetkan mampu memproduksi facilities are targeted to produce and
dan menjual masing-masing 158.000 ton sell 158,000 tons of HRC per month
HRC perbulan dan 40.000 ton CRC and 40,000 tons of CRC per month,
perbulan. Dengan target produksi dan respectively. With the production and
penjualan tersebut diatas, Perusahaan sales target, The Company will be able
akan mampu membayar bunga utang to pay the interest on restructuring
restrukturisasi Tranche A, Tranche B, debts of Tranche A, Tranche B,
Tranche C serta pokok Tranche A; Tranche C and also the principal of
Tranche A;
• Penyelesaian utang Tranche B • Tranche B debt settlement through:
melalui:Optimalisasi aset-aset non Optimization of non-productive assets
produktif yang berupa lahan kawasan in the form of industrial area land,
industri, lahan dan bangunan office land and buildings, as well as
perkantoran, serta lahan residensial residential land will be carried out to
akan dilakukan untuk pembayaran sisa pay the remaining principal of
pokok Tranche B senilai Tranche B worth +/ USD 247,000.
+/- USD247.000. Optimalisasi aset non Optimizing non-productive assets
produktif ini memerlukan jangka waktu requires a maximum period of 5
maksimal 5 tahun; years;
• Selain itu, optimalisasi aset idle/aset • In addition, the optimization of non-
non-produktif melalui kerja sama productive assets through
pengoperasian kembali dan cooperation in re-operation and
pengembangan fasilitas ISM-BF dengan development of ISM-BF facilities with
mitra strategis terpilih yaitu Baowu selected strategic partners, namely
Group Zhongnan. Kerja sama tersebut Baowu Group Zhongnan. This
akan menghilangkan residual cost, cooperation will eliminate residual
menciptakan bisnis lanjutan untuk costs, creating further business for
subholding KSI dan KBI. Atas the subholding KSI and KBK. The re-
pengoperasian kembali fasilitas tersebut operation of these facilities will
akan menghasilkan industri baja long produce a long product steel industry
product dengan kapasitas 2 juta ton per with a capacity of 2 million tons per
tahun dan dapat dikembangkan menjadi year and can be expanded to 4 million
4 juta ton per tahun, sehingga bisa tons per year, so that it can create a
menciptakan dampak ekonomi langsung direct and indirect economic impact
maupun tidak langsung bagi ekositem on the steel industry ecosystem and
industri baja dan ekonomi nasional. the national economy.
PT KRAKATAU STEEL
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Juni 2024 163 2023 Annual Report & Sustainability
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Penyelesaian utang Tranche C melalui Settlement of Tranche C debt through
fundraising KBS dan KP setelah fundraising KBS and KP after implementing
implementasi rencana pengembangan the steel cluster development plan of 10
klaster baja 10 juta ton per tahun bersama million tons per year with strategic partner
mitra strategis POSCO melalui Perusahaan. POSCO through Company. Apart from
Selain meningkatkan volume bisnis baja, increasing the volume of the steel
pengembangan ini juga meningkatkan business, this development also increases
volume bisnis infrastruktur penunjang: the volume of the supporting infrastructure
business: ports, industrial water, electricity
pelabuhan, air industri, listrik, dan bisnis
and other related businesses. KP had plan
terkait lainnya. KP berencana melakukan
to increase production capacity from 3
peningkatan kapasitas produksi dari 3 juta million tons per year to 6 million tons per
ton per tahun menjadi 6 juta ton per tahun year with an estimated investment value of
dengan estimasi nilai investasi sebesar USD4,100,000. This investment plan will
USD4.100.000. Rencana investasi ini akan have an impact on KP's future valuation
berdampak pada valuasi KP ke depan yang which can be utilized by the Company as a
dapat dimanfaatkan oleh Perusahaan fundraising source for repayment of
sebagai sumber fundraising untuk Tranche C debt.
pelunasan utang Tranche C.
Atas peningkatan kapasitas produksi KP dan Due to the increase in KP production
rencana kerja sama pengoperasian kembali capacity and plans for cooperation in re-
serta pengembangan fasilitas ISM-BF operation and development of ISM-BF
bersama mitra strategis, diperlukan facilities with strategic partners, it is
peningkatan kapasitas jasa kepelabuhanan necessary to increase the capacity of port
melalui investasi yang akan dilakukan oleh services through investments by KBS.
KBS. Peningkatan kapasitas pelabuhan akan Increasing port capacity will double the
meningkatkan valuasi KBS menjadi 2 kali valuation of KBS in the future so that it can
lipat di masa mendatang sehingga dapat also be used as a fundraising source to
pay off Tranche C debt.
digunakan juga sebagai sumber fundraising
untuk pelunasan utang Tranche C.
Sumber pendanaan untuk investasi The funding sources for investment in
peningkatan kapasitas produksi KP sebesar increasing KP's production capacity
USD4.100.000 akan dipenuhi dari ekuitas amounting to USD4,100,000 will be met
dan pinjaman dengan porsi 50:50. Sumber through equity and loans in a 50:50 portion.
ekuitas tersebut direncanakan bersumber The equity source is planned to come from
dari tambahan setoran modal pemegang additional capital contributions from KP’s
shareholders (Company and POSCO).
saham KP (Perusahaan dan POSCO).
Considering Company’s current condition,
Dengan mempertimbangkan kondisi
support from the Government is needed in
Perusahaan saat ini, diperlukan dukungan the form of additional State Capital
dari Pemerintah berupa tambahan Participation (PMN) amounting to
Penyertaan Modal Negara (PMN) sebesar USD1,400,000 to maintain and/or increase
USD1.400.000 untuk menjaga dan/atau portion of the Company’s share ownership
meningkatkan porsi kepemilikan saham in KP.
Perusahaan di KP.
Selain penyelesaian utang, Perusahaan Beside from debt settlement, the Company
juga memerlukan dukungan untuk also needs support to expand the intended
melakukan perluasan tujuan penggunaan use and accelerate the conversion of
dan percepatan konversi dana Obligasi Mandatory Convertible Bond (“OWK”)
Wajib Konversi (“OWK”) yang termasuk funds which are included in the National
dalam program Pemulihan Ekonomi Economic Recovery (“PEN”) program
Nasional (“PEN”).
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
b. Aspek Operasional b. Operational Aspects
Perusahaan tetap menjalankan bisnis inti The Company will continue to run its core
baja sebagai bagian dari industri strategis steel business as part of the national
nasional, Perusahaan akan menjalankan strategic industry. The Company will
skema bisnis yang paling efisien agar unit transfer its production facilities into a
bisnis yang menjalankan fasilitas HSM 1 separate business unit with the aim of
dan CRM menjadi lebih profitable. obtaining an efficient, competitive and
profitable business entity.
c. Aspek Portofolio Bisnis c. Business Portfolio Aspects
Dalam rangka perbaikan kinerja dan In order to improve the performance and
pengembangan bisnis anak perusahaan dan business development of subsidiaries and
afiliasi, Perusahaan berencana untuk affiliates, Company plans to carry out:
melakukan:
• Rencana Pengembangan Klaster Baja 10 • 10 million ton Steel Cluster
juta ton melalui perusahaan patungan Development Plan through the
antara Perusahaan dan POSCO, yaitu Company. The joint venture between
KP dengan melakukan peningkatan Company and POSCO, namely KP,
kapasitas produksi baja dari 3 juta ton per will increase steel production capacity
tahun menjadi 6 juta ton per tahun. from 3 million tons per year to 6 million
Rencana peningkatan kapasitas tersebut tons per year. The capacity increase
akan dilaksanakan dan beroperasi pada plan will be implemented and
tahun 2028; operationed in 2028;
• Dalam mendukung pengembangan • To support 10 million ton Steel Cluster
Klaster Baja 10 juta ton diperlukan Development, it is necessary to
peningkatan kapasitas infrastruktur increase the capacity of supporting
pendukung. KBS akan melakukan infrastructure. KBS will increase the
pengembangan kapasitas pelabuhan dan port capacity and KTI will increase the
KTI akan melakukan pengembangan capacity of industrial water supply; and
kapasitas pasokan air industri; dan
• Penyehatan anak perusahaan dan afiliasi • Restructuring of subsidiaries and other
lainnya, yang meliputi perbaikan struktur affiliates that includes improving the
permodalan di beberapa anak usaha dan capital structure of several subsidiaries
afiliasi. and affiliates.
Untuk mendukung rencana penyehatan To support the financial restructuring plan
keuangan tersebut diatas, Perusahaan mentioned above, Company requires
memerlukan dukungan dan persetujuan atas support and approval for several corporate
beberapa aksi korporasi sebagai berikut: actions as follows:
• Restrukturisasi utang lanjutan; • Further debt restructuring;
• Perluasan Tujuan Penggunaan dan • Expanding the Purpose of Use and
Percepatan Konversi Dana Obligasi Accelerating Conversion of Mandatory
Wajib Konversi (“OWK”) yang termasuk Convertible Bond ("OWK") Funds
dalam program Pemulihan Ekonomi which are included in the National
Nasional (“PEN”); Economic Recovery ("PEN") program;
• Melakukan optimalisasi skema bisnis • Optimizing the business scheme to
untuk menjalankan fasilitas HSM 1 dan operate the HSM 1 and CRM facilities;
CRM;
• Tambahan Penyertaan Modal Negara • Additional State Capital Participation
(“PMN”) dalam rangka Pengembangan (“PMN”) in order to 10 million tons of
Klaster Baja 10 juta ton; Steel Cluster Development;
• Pengurangan Penyertaan Modal • Reduction of Company’s capital
Perusahaan di KSI sebagai tindak lanjut participation in KSI as a follow-up to
pemenuhan kewajiban Tranche B fulfilling the obligations of Tranche B of
Perjanjian Kredit Restrukturisasi; the Restructuring Credit Agreement;
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
• Penerbitan Corporate Guarantee • Issuance of Corporate Guarantee to
kepada POSCO sesuai kepemilikan POSCO in accordance with the
saham Perusahaan di KP; Company share ownership in KP;
• Perubahan Struktur Permodalan KOS • Changes in the capital structure of
sebagai dampak Penambahan KOS as a result of the additional
Penyertaan Modal Osaka Steel CO Ltd capital participation of Osaka Steel
di KOS; CO Ltd in KOS;
• Penambahan Penyertaan Modal • Additional Company capital
Perusahaan di KE dan Perubahan participation in KE and changes to
Struktur Permodalan Dalam Rangka capital structure in the context of
Pelaksanaan Putusan Pengadilan implementing the Commercial Court
Niaga yang berkekuatan hukum tetap. decision which has permanent legal
force.
Manajemen berkeyakinan bahwa Management believes that the
rencana-rencana tersebut dapat aforementioned plans can be implemented
dilaksanakan pada mulai tahun 2024 starting from 2024 to meet the Group’s
sehingga dapat memenuhi kewajiban short-term obligations and operational
jangka pendek dan kebutuhan needs, so the Group will continue as a
operasional Grup, sehingga Grup akan going concern. These consolidated
tetap dapat melangsungkan kegiatan financial statements have been prepared
usahanya. Laporan keuangan with the assumption that the Group will
continue as a going concern
konsolidasian ini disusun dengan asumsi
bahwa Grup akan melanjutkan usahanya
secara berkelanjutan.
Terdapat ketidakpastian yang material There is material uncertainty since the
dikarenakan Grup bergantung pada Group is reliant on the support of existing
dukungan dari kreditur dan pemasok lenders and vendors in deferring payment
yang ada, melalui penundaan of liabilities and its ability to improve its
pembayaran liabilitas dan operational performance and financial
kemampuannya untuk memperbaiki condition. Up to the completion date of
kinerja operasional dan kondisi these consolidated financial statements,
keuangannya. Sampai dengan tanggal the management is still carrying out the
plans mentioned above. There is possibility
penyelesaian laporan keuangan
that some of those plans may not happen
konsolidasian ini, manajemen masih
as expected by management.
sedang menjalankan rencana-rencana
tersebut diatas. Ada kemungkinan
beberapa rencana tersebut tidak berjalan
sesuai dengan yang diharapkan oleh
manajemen.
Laporan keuangan konsolidasian tidak The consolidated financial statements do
mencakup penyesuaian-penyesuaian not include any adjustments that might
yang mungkin timbul sebagai dampak result from the outcome of this uncertainty.
dari ketidakpastian tersebut. Asumsi The Group’s going concernassumptions
kelangsungan usaha Grup memiliki risiko are subject to risk and uncertainty; hence
dan ketidakpastian; sehingga ada there is a possibility that changes in
kemungkinan bahwa perubahan situasi circumstances will alter these projections,
akan mengubah proyeksi ini, yang which may have an impact on the Group’s
going concern.
selanjutnya dapat mempengaruhi
kelangsungan usaha Grup.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
48. Penundaan Kewajiban Pembayaran Utang 48. Suspension of Debt Payment Obligations
(“PKPU”) PT Krakatau Engineering (“KE”) (“PKPU”) of PT Krakatau Engineering
(“KE”)
Pada tanggal 26 Juli 2022, KE terdaftar di On July 26, 2022, KE was registered with the
Pengadilan Negeri Jakarta Pusat sebagai Central Jakarta District Court as a respondent in
termohon dalam perkara PKPU dengan perkara PKPU case No.190/Pdt.Sus.PKPU/2022/PN.
No. 190/Pdt.Sus.PKPU/2022/ PN.Niaga.Jkt.Pst. Niaga.Jkt.Pst. The PKPU process of the
Proses PKPU dimulai pada tanggal 26 Juli 2022 Company started on July 26, 2022
dan berakhir dengan keputusan Homologasi and ended with a Homologation decision on
tertanggal 13 Maret 2023, keputusan tersebut March 13, 2023, which set out in the
tertuang dalam Rencana Perdamaian yang Composition Plan, covering the 2 (two)
mencakup 2 (dua) skema penyelesaian dengan settlement schemes with creditors, are as
para kreditur, sebagai berikut: follows:
• Konversi utang menjadi saham (“DES”) KE; • Debt to equity swap (“DES”) of KE; and
dan
• Restrukturisasi utang. • Debt restructuring.
Pada skema penyelesaian melalui DES, In the settlement scheme through DES, the
jumlah utang kelompok kreditor konkuren yang amount of debt that must be converted into
harus dikonversi menjadi saham sebesar shares is Rp1,699,679 Million. The entire
Rp1.699.679 juta. Seluruh jumlah utang amount of the debt represents a settlement
tersebut mewakili skema penyelesaian untuk scheme for creditors of the parent entity,
kreditor entitas induk, kreditor entitas creditors of entities under common control and
sepengendali dan kreditor pihak ketiga. creditors of third parties.
Sampai dengan tanggal laporan keuangan ini As of the issuance date of these financial
diterbitkan, KE sedang dalam proses untuk statements, KE is in the process to obtain
mendapatkan persetujuan dari Kementerian approval from the Ministry of State-owned
BUMN terkait dengan konversi utang menjadi Enterprises regarding the conversion of debt
saham. into equity.
Pada skema penyelesaian melalui In the settlement scheme through debt
restrukturisasi utang, jumlah utang dibayarkan restructuring, the total debt is paid in
secara cicilan sebesar Rp35.352 juta. Seluruh instalments of Rp35,352 million. The entire
jumlah utang tersebut mewakili skema amount of the debt represents a settlement
penyelesaian untuk kreditor entitas scheme for creditors of entities under common
sepengendali dan kreditor pihak ketiga. control and third parties creditors.
Penyelesaian skema fasilitas pinjaman kas Completing the cash loan facility scheme for
untuk kreditur separatis dilakukan sesuai separatist creditors is carried out per the terms
dengan ketentuan dan syarat di dalam Master and conditions in the Master Restructuring
Restructuring Agreement (“MRA”). Untuk Agreement (“MRA”). The settlement of non-
penyelesaian skema fasilitas non-kas atau cash facility schemes or bank guarantees for
bank garansi untuk kreditur separatis akan separatist creditors will be carried out in case
dilakukan apabila terjadi klaim. Klaim akan of a claim. Claims will be paid by the guarantor
dibayarkan oleh penjamin dengan sumber with the source of funds originating from the
dana yang berasal dari cash collateral milik debtor's cash collateral in the guarantor's
debitur di rekening penjamin. account.
Penyelesaian kreditur preferen dilakukan Settlement of preferred creditors is carried out
dengan pembayaran skema angsuran atau by payment of installment schemes or one-
pembayaran sekaligus yang dilakukan dalam time payments which are made within a period
periode paling lambat dua tahun yang dimulai of no later than two years starting in December
pada bulan Desember 2023. 2023.
PT KRAKATAU STEEL
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Juni 2024 167 2023 Annual Report & Sustainability
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal 17 Maret 2023, Kuasa Hukum KE On March 17, 2023, KE’s Lawyer have
telah menerima Surat Pemberitahuan dan received Notices and Submission of a Copy of
Penyampaian Salinan Permohonan Kasasi dan the Application for Cassation and a
Memori Kasasi, yang pada intinya terdapat Memorandum of Cassation, which stated that
upaya hukum Kasasi atas Putusan there are cassations against the Homologation
Homologasi dari PT Global Nine Indonesia Decision from PT Global Nine Indonesia and
dan PT Mercury Tekindo Nusantara PT Mercury Tekindo Nusantara (“Claimant").
(“Pemohon Kasasi”). KE telah mengajukan KE has filed Counter Memorandums of
Kontra Memori Kasasi pada tanggal 24 Maret Cassation on March 24, 2023.
2023.
Pada tanggal 24 Agustus 2023, KE telah On August 24, 2023, KE received a Cassation
mendapatkan Putusan Kasasi yang pada Decision which essentially rejected the appeals
intinya menolak permohonan kasasi dari from Claimant, so that the Homologation
Pemohon Kasasi, sehingga Putusan Decision has permanent legal force and the
Homologasi telah berkekuatan hukum tetap Company PKPU has officially ended.
dan PKPU Perusahaan telah berakhir.
KE telah melakukan pembayaran kewajiban KE has paid the obligations after the
pasca Putusan Homologasi pada tahun 2023 Homologation Decision in 2023 amounting to
senilai Rp9.841 juta dan ditahun 2024 harus Rp9,841 million and in 2024 need to pay
membayar senilai Rp11.224 juta kepada Rp11,224 million to creditors of ongoing
kreditur proyek yang masih berjalan dan projects and creditors of projects that have
kreditur proyek yang telah selesai sesuai been completed in accordance with the
dengan Keputusan homologasi Homologation Decision.
49. Peristiwa Setelah Periode Pelaporan 49. Events After The Reporting Period
PT Krakatau Sarana Infrastruktur (“KSI”) PT Krakatau Sarana Infrastruktur (“KSI”)
Pembayaran Dividen Interim kepada Perusahaan Interim Dividend Payment to the Company
Berdasarkan surat No. 024A/DU-KS/2024 Based on letter no. 024A/DU-KS/2024 dated
tanggal 30 Januari 2024, pemegang saham January 30, 2024, shareholders decided to
memutuskan penarikan dividen atas kinerja withdraw dividends for the interim of 2024
tahun buku pertengahan 2024 sebesar financial year performance amounting to
Rp86.600 juta yang diambil dari saldo laba Rp86,600 million paid from the retained
ditahan per 31 Desember 2023. Dividen earnings balance as of December 31, 2023.
tersebut telah dibayarkan secara tunai dalam 2 The dividends have been paid in cash in 2
(dua) tahap, senilai Rp50.943 juta pada tanggal (two) stages, worth Rp50,943 million on
1 Februari 2024 dan Rp35.657 juta pada February 1, 2024 and Rp35,657 million on
tanggal 12 Februari 2024. February, 12 2024.
Penggunaan Lahan Tanah KSI Utilization of KSI Land
Pada tanggal 16 Januari 2024, Perusahaan, On January 16, 2024, the Company, KSI and
KSI dan PT Chandra Asri Alkali melakukan PT Chandra Asri Alkali entered into an
perjanjian penggunaan lahan tanah seluas agreement to use land covering an area of +/-
+/-318.002 m2. Nilai kompensasi pemanfaatan 318,002 sqm. The land use compensation
lahan tanah adalah sebesar Rp2 juta per m2 value is Rp2 million per sqm with total
dengan total kompensasi sebesar Rp683.704 compensation of Rp683,704 million plus value
juta ditambah pajak pertambahan nilai sebesar added tax of 11% paid to the Company. The
11% yang dibayarkan kepada Perusahaan. land use period is 80 years from the date of
Jangka waktu pemanfaatan lahan tanah adalah issuance of the building use rights certificate
80 tahun terhitung sejak tanggal terbitnya over management rights in the name of KSI.
sertifikat hak guna bangunan di atas hak
pengelolaan atas nama KSI.
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Juni 2024 168 PT KRAKATAU STEEL (PERSERO)
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
PT Krakatau Pipe Industries (“KPI”) PT Krakatau Pipe Industries (“KPI”)
Restitusi Pajak Tax Restitution
Pada tanggal 27 Maret 2024, KPI menerima On March 27, 2024, KPI received a SKPLB for
SKPLB PPh Badan tahun 2022 sebesar Corporate Income Tax for the year 2022
Rp2.534 juta (setara dengan USD161.312) di amounting to Rp2,534 million (equivalent to
offset dengan SKPKB Pajak Final sebesar USD161,312), offset against SKPKB for final
Rp7 juta (setara dengan USD499), SKPKB tax amounting to Rp7 million (equivalent to
Pajak Penghasilan 23 sebesar Rp80 juta USD499), SKPKB for Income Tax article 23
(setara dengan USD5.188) dan SKPKB untuk amounting to Rp80 million (equivalent to
Pajak Penghasilan Pasal 21 sebesar Rp46 USD5,188), and SKPKB income tax article 21
juta (setara dengan USD2.951). Income Tax amounting to Rp46 million
(equivalent to USD2,951).
50. Standar Akuntansi Keuangan yang Telah 50. Financial Accounting Standard which Has
Disahkan Namun Belum Berlaku Efektif Issued but Not Yet Effective
DSAK-IAI telah menerbitkan beberapa standar DSAK-IAI has issued several new standards,
baru, amandemen dan penyesuaian atas amendments and improvement to standards,
standar, serta interpretasi atas standar namun and interpretations of the standards but not yet
belum berlaku efektif untuk periode yang effective for the period beginning on January 1,
dimulai pada 1 Januari 2023. 2023.
Amandemen dan revisi atas standar yang New standard and amendment to standard
berlaku efektif untuk periode yang dimulai pada which effective for periods beginning on or
atau setelah 1 Januari 2024, dengan after January 1, 2024, with early adoption is
penerapan dini diperkenankan yaitu: permitted, are as follows:
• Amendemen PSAK 1: Penyajian Laporan • Amendments PSAK 1: Presentation of
Keuangan tentang Liabilitas Jangka Financial Statements related to Non-Current
Panjang dengan Kovenan; Liabilities with Covenants;
• Amendemen PSAK 73: Liabilitas Sewa • Amendments PSAK 73: Lease Liability in a
dalam Jual dan Sewa–Balik; Sale and Leaseback;
• Amendemen PSAK 2: Laporan Arus Kas • Amendments PSAK 2: Statement of Cash
dan PSAK 60: Instrumen Keuangan: Flows and PSAK 60: Financial Instrument:
Pengungkapan tentang Pengaturan Disclosure regarding Supplier Finance
Pembiayaan Pemasok; Agreement;
• Revisi PSAK 101: Penyajian Laporan • Revised PSAK 101: Presentation of Shariah
Keuangan Syariah; dan Financial Statements; and
• Revisi PSAK 109: Akuntansi Zakat, Infak, • Revised PSAK 109: Accounting of Zakah,
dan Sedekah. Infaq, and Sadaqah.
Standar baru dan amendemen atas standar New standard and amendment to standard
yang berlaku efektif untuk periode yang dimulai which effective for periods beginning on or
pada atau setelah 1 Januari 2025, dengan after January 1, 2025, with early adoption is
penerapan dini diperkenankan yaitu: permitted, are as follows:
• PSAK 74: Kontrak Asuransi; • PSAK 74: Insurance Contract;
• Amendemen PSAK 74: Kontrak Asuransi • Amendments PSAK 74: Insurance Contract
tentang Penerapan Awal PSAK 74 dan regarding Initial Application of PSAK 74 and
PSAK 71 – Informasi Komparatif; dan PSAK 71 – Comparative Information; and
• Amendemen PSAK 10: Pengaruh • Amendments PSAK 10: Foreign Exchange
Perubahan Kurs Valuta Asing tentang Rate regarding Lack of Exchangeability.
Kekurangan Ketertukaran.
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Beberapa PSAK juga diamendemen yang Several PSAKs were also amended which
merupakan amendemen konsekuensial karena were consequential amendments due to the
berlakunya PSAK 74: Kontrak Asuransi, yaitu: enactment of PSAK 74: Insurance Contracts,
as follows:
• PSAK 1: Penyajian Laporan Keuangan; • PSAK 1: Presentation of Financial
Statements;
• PSAK 2: Laporan Arus Kas; • PSAK 2: Statement of Cash Flows;
• PSAK 13: Properti Investasi; • PSAK 13: Investment Property;
• PSAK 15: Investasi pada Entitas Asosiasi • PSAK 15: Investment in Associated Entities
dan Ventura Bersama; and Joint Ventures;
• PSAK 16: Aset Tetap; • PSAK 16: Fixed Assets;
• PSAK 19: Aset Takberwujud; • PSAK 19: Intangible Assets;
• PSAK 22: Kombinasi Bisnis; • PSAK 22: Business Combinations;
• PSAK 24: Imbalan Kerja; • PSAK 24: Employee Benefits;
• PSAK 48: Penurunan Nilai Aset; • PSAK 48: Impairment of Asset;
• PSAK 50: Instrumen Keuangan Penyajian; • PSAK 50: Financial Instruments:
Presentation;
• PSAK 57: Provisi, Liabilitas Kontijensi dan • PSAK 57: Provisions, Contingent Liabilities
Aset Kontijensi; and Contingent Assets;
• PSAK 58: Aset Tidak Lancar yang Dikuasai • PSAK 58: Non-Current Assets Held for Sale
untuk Dijual dan Operasi yang Dihentikan and Discontinued Operations;
• PSAK 60: Instrumen Keuangan: • PSAK 60: Financial Instruments:
Pengungkapan; Disclosures;
• PSAK 71: Instrumen Keuangan; • PSAK 71: Financial Instruments;
• PSAK 72: Pendapatan dari Kontrak dengan • PSAK 72: Income from Contracts with
Pelanggan. Customers.
Hingga tanggal laporan keuangan Until the date of the financial statements is
konsolidasian ini diotorisasi, Grup masih authorized, the Group is still evaluating the
melakukan evaluasi atas dampak potensial dari potential impact of the adoption of new
penerapan standar baru, amandemen standar standards, amendments to standards and
dan interpretasi standar tersebut. interpretations of these standards.
DSAK-IAI juga mengesahkan perubahan DSAK-IAI also ratified changes to the
penomoran PSAK dan ISAK yang berlaku numbering pf PSAK and ISAK which will be
efektif 1 Januari 2024, dimana perubahan ini effective on January 1, 2024. This change
tidak memengaruhi substansi pengaturan does not affect the substance of the
dalam masing-masing PSAK dan ISAK requirement in each PSAK and ISAK.
tersebut.
51. Informasi Keuangan Tersendiri Perusahaan 51. The Company’s Separate Financial
Statements
Informasi keuangan Perusahaan (entitas induk) The accompanying financial information of the
terlampir, yang terdiri dari laporan posisi Company (parent entity), which consists of a
keuangan tanggal 31 Desember 2023, serta statement of financial position as of December
laporan laba rugi dan penghasilan 31, 2023, as well as statements of profit or loss
komprehensif lain, laporan perubahan ekuitas, and other comprehensive income, statement of
dan laporan arus kas untuk tahun yang changes in equity and cash flow statement for
berakhir pada tanggal tersebut, dan suatu the year ended on that date, and a summary of
ikhtisar kebijakan akuntansi signifikan dan accounting policies. Significant and other
informasi penjelasan lainnya (secara kolektif explanatory information (collectively referred to
disebut sebagai “Informasi Keuangan Entitas as “Parent Entity Financial Information”) which
Induk”) yang disajikan sebagai informasi is presented as additional information to the
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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
tambahan terhadap laporan keuangan consolidated financial statements, is presented
konsolidasian, disajikan untuk tujuan analisis for additional analysis purposes and is not part
tambahan dan bukan merupakan bagian dari of the consolidated financial statements
laporan keuangan konsolidasian yang required under Indonesian Financial
diharuskan menurut Standar Akuntasi Accounting Standards.
Keuangan di Indonesia.
Informasi Keuangan Entitas Induk merupakan Parent Entity's Financial Information is the
tanggung jawab manajemen serta dihasilkan responsibility of management and is generated
dari dan berkaitan secara langsung dengan from and relates directly to the underlying
catatan akuntansi dan catatan lainnya yang accounting and other records used to prepare
mendasarinya yang digunakan untuk the consolidated financial statements.
menyusun laporan keuangan konsolidasian.
52. Tanggung Jawab Manajemen atas Laporan 52. Management Responsibility on the
Keuangan Konsolidasian Consolidated Financial Statements
Manajemen Perusahaan bertanggung jawab The management of the Company is
atas penyusunan dan penyajian laporan responsible for the preparation and
keuangan konsolidasian yang diotorisasi oleh presentation of the consolidated financial
Direksi Perusahaan untuk diterbitkan pada statements which were authorized for issuance
tanggal 31 Mei 2024. by the Company’s Directors to be issued on
May 31, 2024.
PT KRAKATAU STEEL
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Juni 2024 171 2023 Annual Report & Sustainability
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Lampiran I Attachment I
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
ENTITAS INDUK PARENT ENTITY
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
USD USD
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan Setara Kas 61,123 24,339 Cash and Cash Equivalents
Kas dan Deposito Berjangka yang
Dibatasi Penggunaannya - Restricted Cash and Time
Bagian Lancar 27,278 66,957 Deposits - Current Portion
Piutang Usaha Trade Receivables
Pihak Ketiga 47,754 87,454 Third Parties
Pihak Berelasi 69,367 47,188 Related Parties
Piutang Lain-Lain Other Receivables
Pihak Ketiga 3,743 32,903 Third Parties
Pihak Berelasi 71,907 138,485 Related Parties
Persediaan 114,557 175,640 Inventories
Uang Muka dan Beban Dibayar di Muka Advances and Prepaid Expenses
Bagian Lancar 16,087 30,646 Current Portion
Pajak Dibayar di Muka - Bagian Lancar 3,972 15 Prepaid Taxes - Current Portion
415,788 603,627
Aset Tidak Lancar Yang Non-Current
Dikuasai untuk Dijual -- 70,691 Assets Held for Sale
Total Aset Lancar 415,788 674,318 Total Current Asset
ASET TIDAK LANCAR NON-CURRENT ASSETS
Estimasi Tagihan Pajak 7,476 9,288 Estimated Claims for Tax Refund
Aset Keuangan Pada Nilai Wajar melalui Financial Assets at Fair Value through
Penghasilan Komprehensif Lain 5,385 5,351 Other Comprehensive Income
Investasi Pada Entitas Anak, Entitas Investments in Subsidiaries,
Asosiasi dan Ventura Bersama 1,281,022 1,210,809 Associates and Joint Venture
Aset Pajak Tangguhan 23,296 21,610 Deferred Tax Assets
Aset Tetap 1,117,078 1,052,413 Fixed Assets
Properti Investasi 43,579 43,579 Investment Properties
Piutang Jangka Panjang 7,214 10,495 Long-Term Receivables
Kas dan Deposito Berjangka yang
Dibatasi Penggunaannya - Restricted Cash and Time
Bagian Tidak Lancar 1,389 1,153 Deposits - Non-Current Portion
Uang Muka dan Beban Dibayar Advances and Prepaid
di muka - Bagian Tidak Lancar Expenses - Non-Current Portion
Aset Tidak Lancar Lain-Lain 8,855 10,728 Other Non-Current Assets
Total Aset Tidak Lancar 2,495,294 2,365,426 Total Non-Current Assets
TOTAL ASET 2,911,082 3,039,744 TOTAL ASSETS
Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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Lampiran I Attachment I
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
ENTITAS INDUK PARENT ENTITY
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
(Lanjutan) (Continued)
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
USD USD
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Pinjaman Jangka Pendek 3,742 94,943 Short-Term Loans
Utang Usaha Trade Payables
Pihak Ketiga 106,520 66,992 Third Parties
Pihak Berelasi 31,357 147,716 Related Parties
Utang Lain-Lain Other Payables
Pihak Ketiga 5,890 7,694 Third Parties
Pihak Berelasi 26,192 23,154 Related Parties
Utang Pajak 8,299 5,137 Taxes Payable
Beban Akrual 12,934 16,815 Accrued Expenses
Liabilitas Imbalan Kerja Jangka Short-Term Employee Benefits
Pendek 41,430 27,383 Liabilities
Pendapatan Diterima di Muka 247,948 27,686 Unearned Revenue
Obligasi Wajib Konversi 117,516 110,502 Mandatory Convertible Bonds
Bagian Pinjaman Jangka Panjang
yang Jatuh Tempo dalam Waktu Current Maturities of Long-Term
Satu Tahun 1,246,370 1,461,045 Loans
Bagian Liabilitas Sewa yang Jatuh Tempo
dalam Waktu Satu Tahun 210 409 Current Maturities of Lease Liabilities
Bagian Liabilitas Jangka Panjang
Lain-lain yang Jatuh Tempo dalam Current Maturities of
Waktu Satu Tahun 179,259 125,888 Other Long-Term Liabilities
Total Liabilitas Jangka Pendek 2,027,667 2,115,364 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas Sewa, Setelah Dikurangi
Bagian yang Jatuh Tempo dalam Lease Liabilities, Net of
Waktu Satu Tahun 683 835 Current Maturities
Liabilitas Imbalan Kerja Jangka Long-Term Employee Benefits
Panjang 72,499 77,729 Liabilities
Liabilitas Jangka Panjang Lain-lain,
Setelah Dikurangi Bagian yang Jatuh Other Long-Term Liabilities,
Tempo dalam Waktu Satu Tahun 56,680 57,677 Net of Current Maturities
Total Liabilitas Jangka Panjang 129,862 136,241 Total Non-Current Liabilities
TOTAL LIABILITAS 2,157,529 2,251,605 TOTAL LIABILITIES
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Lampiran I Attachment I
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
ENTITAS INDUK PARENT ENTITY
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
(Lanjutan) (Continued)
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
USD USD
EKUITAS EQUITY
Ekuitas yang Dapat Diatribusikan Equity Attributable to Owners
kepada Pemilik Entitas Induk of the Parent Entity
Modal Saham Share Capital
Nilai Nominal Rp500 (Nilai Penuh) Par Value Rp500 (Full Amount)
per Saham per Share
Modal Dasar - 40.000.000.000 Authorised Capital - 40,000,000,000
Saham yang terdiri dari 1 Saham Shares which consist of 1 Series A
Seri A Dwiwarna dan Dwiwarna Share and
39.999.999.999 39,999,999,999
Saham Seri B Series B Shares
Modal Ditempatkan dan Disetor Issued and Fully Paid -
Penuh - 19.346.396.900 Saham 19,346,396,900 Shares which
yang terdiri dari 1 Saham Seri A consist of 1 Series A Dwiwarna
Dwiwarna dan 19.346.396.899 Share and 19,346,396,899
Saham Seri B 987,573 987,573 Series B Shares
Tambahan Modal Disetor, Bersih 268,887 268,887 Additional Paid-in Capital, Net
Penghasilan Komprehensif Lain 1,377,291 1,357,278 Other Comprehensive Income
Retained Earning/
Saldo Laba/(Akumulasi Kerugian) (Accumulated Losses)
Saldo Laba Dicadangkan 146,834 146,834 Retained Earnings - Appropriated
Akumulasi Kerugian (2,027,032) (1,972,433) Accumulated Losses
TOTAL EKUITAS 753,553 788,139 TOTAL EQUITY
TOTAL LIABILITAS TOTAL LIABILITIES AND
DAN EKUITAS 2,911,082 3,039,744 EQUITY
Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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Lampiran II Attachment II
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
ENTITAS INDUK PARENT ENTITY
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR
KOMPREHENSIF LAIN LOSS AND OTHER COMPREHENSIVE INCOME
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
USD USD
PENDAPATAN USAHA 871,618 1,909,573 REVENUE
BEBAN POKOK PENDAPATAN (872,503) (1,828,002) COST OF REVENUE
LABA BRUTO (885) 81,571 GROSS PROFIT
Beban Penjualan (9,506) (26,481) Selling Expenses
Beban Umum dan Administrasi (60,835) (40,359) General and Administrative Expenses
Pendapatan (Beban) Other Operating Income
Operasi Lainnya, Bersih 11,576 (34,827) (Expenses), Net
RUGI OPERASI (59,650) (20,096) OPERATING LOSS
Keuntungan/(Kerugian) atas Gain/(Loss) on Changes in
Perubahan Nilai Wajar Derivatif -- 174,259 Fair Value of Derivative
Biaya Keuangan (107,968) (153,464) Finance Costs
Keuntungan dari Transaksi Gain on In-Kind HSM 2
Inbreng HSM 2 -- 49,043 Transaction
Beban Non-Operasi Lainnya -- (14,351) Other Non-Operating Expenses
Bagian Laba Bersih dari Entitas Anak, Share in Net Profit of Subsidiaries
Entitas Asosiasi, dan Ventura Bersama 72,277 86,137 Associates and Joint Ventures
Laba Selisih Kurs, Bersih (9,385) 25,987 Gain on Foreign Exchange, Net
Pendapatan Keuangan 938 20,404 Finance Income
LABA (RUGI) PROFIT (LOSS) BEFORE
SEBELUM PAJAK PENGHASILAN (103,788) 167,919 INCOME TAX
Beban Pajak Penghasilan (1,310) (114,335) Income Tax Expense
LABA (RUGI) TAHUN BERJALAN (105,098) 53,584 PROFIT (LOSS) FOR THE YEAR
(Kerugian)/Penghasilan
Komprehensif Lain Other Comprehensive (Loss)/Income
Pos-pos yang Tidak akan Items that will not be Reclassified
Direklasifikasi ke Laba Rugi to Profit or Loss
(Defisit)/Surplus Revaluasi Revaluation (Deficit)/Surplus of
Aset Tetap 85,136 (23,510) Fixed Assets
Cadangan Perubahan Nilai Wajar Aset
Keuangan Pada Nilai Wajar 791 1,046 Reserve for Changes in Fair Value
Bagian atas Penghasilan/(Kerugian) Share of Other Comprehensive
Komprehensif Lain dari Entitas Anak, Income/(Loss) of Subsidiaries,
Entitas Asosiasi, dan Ventura Bersama (467) 1,127 Associates and Joint Ventures
Pengukuran Kembali Liabilitas Imbalan Remeasurement of Post-Employment
Pascakerja (9,028) (2,807) Benefits Liabilities
Pajak Penghasilan Terkait Pos-pos
yang Tidak akan Direklasifikasi Income Tax Relating to Items that will
ke Laba Rugi 1,912 125 not be Reclassified to Profit or Loss
Pos-pos yang akan Direklasifikasi Item that will be reclassified
ke Laba Rugi to Profit or Loss
Difference in Foreign Currency
Selisih Kurs karena Penjabaran Laporan Translation of The Financial
Keuangan Entitas Anak, Entitas Statements of Subsidiaries,
Asosiasi, dan Ventura Bersama, Bersih (14,130) (44,323) Associates and Joint Ventures, Net
64,214 (68,342)
TOTAL KERUGIAN TOTAL COMPREHENSIVE LOSS
KOMPREHENSIF TAHUN BERJALAN (40,884) (14,758) FOR THE YEAR
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Lampiran III Attachment III
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
ENTITAS INDUK PARENT ENTITY
LAPORAN PERUBAHAN EKUITAS CONSOLIDATED STATEMENT OF
KONSOLIDASIAN CHANGES IN EQUITY
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
Bagian atas
Penghasilan/
(Kerugian) Selisih Kurs Aset Keuangan
Komprehensif karena Pada Nilai
Lain dari Penjabaran Wajar melalui
Laporan Tahunan & Laporan Keberlanjutan 2023
Entitas Asosiasi Laporan Surplus/ Penghasilan
dan Ventura Keuangan/ (Defisit) Komprehensif
Modal Saham Tambahan Saldo Laba/(Akumulasi Kerugian)/ Bersama/ Difference in Revaluasi Lain/
Ditempatkan Modal Retained Earnings/ Share of Other Foreign Aset Tetap/ Financial Assets
dan Disetor Disetor, Bersih/ (Accumulated Losses) Comprehensive Currency Revaluation at Fair Value
Penuh/Issued Additional Tidak Income/(Loss) of Translation of Surplus/ through Other
and Fully Paid Paid-in Dicadangkan/ Dicadangkan/ Associates and the Financial (Deficit) of Comprehensive
Capital Capital, Net Appropriated Unappropriated Joint Ventures Statements Fixed Assets Income Total
USD USD USD USD USD USD USD USD USD
SALDO PADA TANGGAL 31 DESEMBER 2021 987,573 270,217 146,834 (2,025,350) 103,156 (79,443) 1,398,413 2,827 804,227 BALANCE AS AT 31 DECEMBER 2021
Transaksi dengan Pihak Pemilik Transactions with Controlling
Entitas Induk, Setelah Pajak -- (1,330) -- -- -- -- -- -- (1,330) Owners of Parent Entity
Reklasifikasi Surplus Reclassification of Revaluation
Revaluasi Aset Tetap -- -- -- 2,015 -- -- (2,015) -- -- Surplus of Fixed Asset
Laba Tahun Berjalan -- -- -- 53,584 -- -- -- -- 53,584 Profit for the Year
Penghasilan/(Kerugian) Komprehensif Lain -- -- -- (2,682) 1,127 (44,323) (23,510) 1,046 (68,342) Other Comprehensive Income/(Loss)
Jumlah Penghasilan/(Kerugian) Total Comprehensive Income/(Loss)
Komprehensif Tahun Berjalan -- -- -- 52,917 1,127 (44,323) (25,525) 1,046 (14,758) for the Year
SALDO PADA TANGGAL 31 DESEMBER 2022 987,573 268,887 146,834 (1,972,433) 104,283 (123,766) 1,372,888 3,873 788,139 BALANCE AS AT 31 DECEMBER 2022
Reklasifikasi Surplus Reclassification of Revaluation
Revaluasi Aset Tetap -- -- -- 57,615 -- -- (57,615) -- -- Surplus of Fixed Asset
Laba Tahun Berjalan -- -- -- (105,098) -- -- -- -- (105,098) Profit for the Year
Penghasilan/(Kerugian) Komprehensif Lain -- -- -- (7,116) 5,831 (14,130) 85,136 791 70,512 Other Comprehensive Income/(Loss)
Jumlah Penghasilan/(Kerugian) Total Comprehensive Income/(Loss)
Komprehensif Tahun Berjalan -- -- -- (54,599) 5,831 (14,130) 27,521 791 (34,586) for the Year
SALDO PADA TANGGAL 31 DESEMBER 2023 987,573 268,887 146,834 (2,027,032) 110,114 (137,896) 1,400,409 4,664 753,553 BALANCE AS AT 31 DECEMBER 2023
PT KRAKATAU STEEL (PERSERO) TBK
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Lampiran IV Attachment IV
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
ENTITAS INDUK PARENT ENTITY
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
USD USD
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan dari Pelanggan 1,075,225 1,986,186 Receipts from Customers
Pembayaran kepada Pemasok (709,066) (1,676,313) Payments to Suppliers
Pembayaran kepada Karyawan (41,178) (53,659) Payments to Employees
Pembayaran Payment to
Operasi Lainnya, Bersih -- (12,490) Other Operation,Net
Penerimaan dari Tagihan Pengembalian
Pajak 8,203 2,170 Receipts of Claims for Tax Refund
Penerimaan dari Pendapatan Keuangan 938 3,187 Receipts of Finance Income
Pembayaran untuk Pajak Penghasilan
Badan (7,476) (9,372) Payments for Corporate Income Tax
Pembayaran untuk Beban Bank (2,867) (4,722) Payments for Bank Charges
Arus Kas Bersih yang Diperoleh Net Cash Flows Provided
dari Aktivitas Operasi 323,779 234,987 from Operating Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penarikan Kas dan Deposito Berjangka Withdrawal of estricted
yang Dibatasi Penggunaannya (236) 8,201 Cash and Time Deposits
Penerimaan Dividen Kas 13,643 3,495 Receipts from Cash Dividends
Pembelian Aset Tetap dan Purchase of Fixed Assets
Properti Investasi (4,487) (8,054) and Investment Properties
Hasil dari Penjualan dan Pelepasan Proceeds from Sale and Disposal
Aset Tetap 72,755 201,671 of Fixed Assets
Penambahan Investasi Pada Addition of Investment
Entitas Anak dan Entitas Asosiasi -- (639) in Subsidiaries and Associates
Arus Kas Bersih yang Diperoleh dari Net Cash Flows Provided
Aktivitas Investasi 81,675 204,674 from Investing Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Arus Kas dari Aktivitas Pendanaan Cash Flows from Financing Activities
Pembayaran Liabilitas Sewa (450) (1,099) Payment of Lease Liabilities
Pembayaran untuk Repayments for
Pinjaman Jangka Pendek, Bersih (71,483) (127,763) Short-Term Loans, Net
Pembayaran untuk Beban Bunga (24,001) (56,404) Payments for Interest
Pembayaran Pinjaman Jangka Panjang (271,641) (256,673) Repayments of Long-Term Loans
Penerimaan Pinjaman Jangka Panjang -- 15,134 Proceeds from Long-Term Loans
Arus Kas Bersih yang Digunakan untuk Net Cash Flows Used in
Aktivitas Pendanaan (367,575) (426,805) Financing Activities
KENAIKAN/(PENURUNAN) BERSIH NET INCREASE/(DECREASE) IN CASH
KAS DAN SETARA KAS 37,879 12,856 AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS AT
KAS DAN SETARA KAS PADA AWAL TAHUN 24,339 12,575 THE BEGINNING OF THE YEAR
Efek Perubahan Selisih Kurs Pada Effect of Foreign Exchange Rate Changes
Kas dan Setara Kas (1,095) (1,092) on Cash and Cash Equivalents
CASH AND CASH EQUIVALENTS AT
KAS DAN SETARA KAS PADA AKHIR TAHUN 61,123 24,339 THE END OF THE YEAR
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
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Lampiran V Attachment V
PT KRAKATAU STEEL (PERSERO) Tbk PT KRAKATAU STEEL (PERSERO) Tbk
ENTITAS INDUK PARENT ENTITY
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Ribuan Dolar AS, (Expressed in thousand of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
1. Ikhtisar Kebijakan Akuntansi Penting 1. Summary of Significant Accounting
Policies
Dasar Penyusunan Laporan Keuangan Basis of Preparation of Separate Financial
Tersendiri - Entitas Induk Statements - Parent Entity
Laporan keuangan tersendiri entitas induk Separate financial statements of the parent
disusun sesuai dengan Pernyataan Standar entity prepared in accordance with
Akuntansi Keuangan (“PSAK”) 4 (Revisi Statement of Financial Accounting Standards
2013), “Laporan Keuangan Tersendiri”. ("PSAK") 4 (Revised 2013), "Separate
Financial Statements”.
PSAK 4 (Revisi 2013) mengatur dalam hal PSAK 4 (Revised 2013) set in the case of an
entitas menyajikan laporan keuangan entity presents separate financial
tersendiri maka laporan tersebut hanya dapat statements, the report can only be presented
disajikan sebagai informasi tambahan dalam as additional information in the consolidated
laporan keuangan konsolidasian. Laporan financial statements. Separate financial
keuangan tersendiri adalah laporan keuangan statements are the financial statements
yang disajikan oleh entitas induk yang presented by the parent entity who record
mencatat investasi pada entitas anak, entitas investment in subsidiaries, associates and
asosiasi, dan ventura bersama berdasarkan joint venture at cost or in accordance with
biaya perolehan atau sesuai PSAK 71: PSAK 71: "Financial Instruments”.
"Instrumen Keuangan”.
Kebijakan akuntansi yang diterapkan dalam The accounting policies applied in the
penyusunan laporan keuangan tersendiri preparation of separate financial statements
entitas induk adalah sama dengan kebijakan of the parent entity is the same as the
akuntasi yang diterapkan dalam penyusunan accounting policies applied in the preparation
laporan keuangan konsolidasian of the consolidated financial statements as
sebagaimana diungkapkan dalam Catatan 2 disclosed in Note 2 to the consolidated
atas laporan keuangan konsolidasian, kecuali financial statements, except for investments
untuk penyertaan pada entitas anak. in subsidiary.
2. Daftar Investasi 2. List of Investments
Entitas Anak Kegiatan Usaha Lokasi Tahun Persentase Kepemilikan Biaya
Utama Domisili Beroperasi Langsung Perolehan
Komersil % Rp
PT Krakatau Baja Konstruksi Manufaktur Baja Profil dan Tulangan Cilegon 1992 100 1,325,367,403,000
PT Krakatau Sarana Infrastruktur Industri Real Estat dan Perhotelan Cilegon 1982 100 10,271,988,920,000
PT Krakatau Engineering Rekayasa dan Konstruksi Cilegon 1988 100 332,333,054,000
PT Meratus Jaya Iron & Steel Manufaktur Besi dan Baja Cilegon 2012 66 520,277,000,000
PT Krakatau Baja Industri Manufaktur Baja Lembaran Cilegon 2022 100 10,000,000,000
3. Metode Pencatatan Investasi 3. Investment Method
Investasi pada entitas anak sebagaimana Investments in subsidiary as stated in the
disebutkan dalam laporan keuangan entitas parent entity's financial statements are
induk dicatat menggunakan metode biaya recorded using the cost method.
perolehan.
Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
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Nomor 16/SEOJK.04/2021
SEOJK Reference Number 16/SEOJK.04/2021
Halaman
Keterangan Description
Page
I. Ketentuan Umum I. General Provision
1. Dalam Surat Edaran Otoritas Jasa Keuangan ini yang dimaksud 1. In this Financial Services Authority Circular Letter what is meant
dengan: by:
a. Laporan Tahunan adalah laporan pertanggungjawaban a. The Annual Report is a report on the Board of Directors and
Direksi dan Dewan Komisaris dalam melakukan pengurusan Board of Commissioners accountability in managing and
dan pengawasan terhadap emiten atau perusahaan publik supervising issuers or public companies within a period of
dalam kurun waktu 1 (satu) tahun buku kepada rapat umum 1 (one) fiscal year to the general meeting of shareholders
pemegang saham yang disusun berdasarkan ketentuan prepared based on the provisions of the Financial Services
dalam Peraturan Otoritas Jasa Keuangan mengenai Laporan Authority Regulation concerning the Annual Report of
Tahunan emiten atau perusahaan publik. issuers or public companies
b. Emiten adalah pihak yang melakukan penawaran umum. b. Issuers are parties who make public offerings
c. Perusahaan Publik adalah perseroan yang sahamnya telah c. A Public Company is a company whose shares are owned
dimiliki paling sedikit oleh 300 (tiga ratus) pemegang by at least 300 (three hundred) shareholders and has a
saham dan memiliki modal disetor paling sedikit paid-up capital of at least Rp3,000,000,000.00 (three billion
Rp3.000.000.000,00 (tiga miliar rupiah) atau suatu jumlah rupiah) or a number of shareholders and paid-up capital as
pemegang saham dan modal disetor yang ditetapkan oleh determined by the Financial Services Authority
Otoritas Jasa Keuangan.
d. Perusahaan Terbuka adalah Emiten yang telah melakukan d. A Public Company is an Issuer that has made a public
penawaran umum efek bersifat ekuitas atau Perusahaan offering of equity securities or a Publically- listed Company
Publik.
e. Laporan Keberlanjutan (Sustainability Report) adalah laporan e. A Sustainability Report is a report published to the
yang diumumkan kepada masyarakat yang memuat kinerja public that contains the economic, financial, social, and
ekonomi, keuangan, sosial, dan lingkungan hidup suatu environmental performance of a financial service institution,
lembaga jasa keuangan, Emiten, dan Perusahaan Publik Issuer, and Public Company in running a sustainable
dalam menjalankan bisnis berkelanjutan. business
f Direksi: f Board of Directors:
1) bagi Emiten atau Perusahaan Publik berbentuk badan 1) For an Issuer or a Public Company in the form of a
hukum perseroan terbatas adalah Direksi sebagaimana limited liability company, it is the Board of Directors
dimaksud dalam Peraturan Otoritas Jasa Keuangan as referred to in the Financial Services Authority
mengenai Direksi dan Dewan Komisaris Emiten atau Regulation concerning the Board of Directors and
Perusahaan Publik; dan Board of Commissioners of an Issuer or Public
Company; and
2) bagi Emiten atau Perusahaan Publik berbentuk badan 2) For an Issuer or a Public Company in the form of a
hukum selain perseroan terbatas adalah organ yang legal entity other than a limited liability company, it
melaksanakan pengurusan badan hukum tersebut is the body that carries out the management of the
sebagaimana dimaksud dalam peraturan perundang- legal entity as referred to in the laws and regulations
undangan mengenai badan hukum tersebut. concerning the legal entity.
g. Dewan Komisaris: g. Board of Commissioners:
1) bagi Emiten atau Perusahaan Publik berbentuk badan 1) For an Issuer or a Public Company in the form of a
hukum perseroan terbatas adalah Dewan Komisaris limited liability company, the Board of Commissioners
sebagaimana dimaksud dalam Peraturan Otoritas Jasa as referred to in the Financial Services Authority
Keuangan mengenai Direksi dan Dewan Komisaris Regulation concerning the Board of Directors and
Emiten atau Perusahaan Publik; dan Board of Commissioners of an Issuer or Public
Company; and
2) bagi Emiten atau Perusahaan Publik berbentuk badan 2) For the Issuer or Public Company in the form of a legal
hukum selain perseroan terbatas adalah organ yang entity other than a limited liability company, it is the
melakukan pengawasan badan hukum tersebut body that supervises the legal entity as referred to in
sebagaimana dimaksud dalam peraturan perundang- the laws and regulations concerning the legal entity.
undangan mengenai badan hukum tersebut.
h. Rapat Umum Pemegang Saham yang selanjutnya disingkat h. General Meeting of Shareholders hereinafter abbreviated
RUPS: as GMS:
1) bagi Emiten atau Perusahaan Publik berbentuk badan 1) For an Issuer or a Public Company in the form of a
hukum perseroan terbatas adalah RUPS sebagaimana limited liability company, it is the GMS as referred to in
dimaksud dalam Peraturan Otoritas Jasa Keuangan the Financial Services Authority Regulation concerning
mengenai Rencana dan Penyelenggaraan Rapat the Planning and Organizing of the General Meeting
Umum Pemegang Saham Perusahaan Terbuka; dan of Shareholders of a Public Company; and
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Keterangan Description
Page
2) bagi Emiten atau Perusahaan Publik berbentuk badan 2) For an Issuer or Public Company in the form of a legal
hukum selain perseroan terbatas adalah organ yang entity other than a limited liability company, it is the
mempunyai wewenang yang tidak diberikan kepada body that has authority that is not given to any other
organ yang melaksanakan fungsi pengurusan dan body that carries out management and supervisory
fungsi pengawasan, dalam batas yang ditentukan functions, within the limits specified in the legislation
dalam peraturan perundang-undangan dan/atau and/or articles of association governing the legal entity.
anggaran dasar yang mengatur badan hukum
tersebut.
2. Laporan Tahuna Emiten atau Perusahaan Publik merupakan 2. The Annual Report of Issuers or Public Companies is an
sumber informasi penting bagi investor atau pemegang saham important source of information for investors or shareholders as
sebagai salah satu dasar pertimbangan dalam pengambilan one of the basic considerations in making investment decisions
keputusan investasi dan sarana pengawasan terhadap Emiten and a means of supervision of Issuers or Public Companies.
atau Perusahaan Publik.
3. Seiring dengan perkembangan pasar modal dan meningkatnya 3. Along with the development of the capital market and the
kebutuhan investor atau pemegang saham atas keterbukaan increasing need for information disclosure by investors
informasi, Direksi dan Dewan Komisaris dituntut untuk or shareholders, the Board of Directors and the Board of
menyajikan informasi yang berkualitas, akurat, dan akuntabel Commissioners are required to present quality, accurate, and
melalui Laporan Tahunan Emiten atau Perusahaan Publik. accountable information through the Annual Reports of Issuers
or Public Companies.
4. Laporan Tahunan yang disusun secara teratur dan informatif 4. Annual Reports that are prepared regularly and informatively
dapat memberikan kemudahan bagi investor atau pemegang can provide convenience for investors or shareholders and
saham dan pemangku kepentingan dalam memperoleh stakeholders in obtaining the required information.
informasi yang dibutuhkan.
5 Surat Edaran Otoritas Jasa Keuangan ini merupakan pedoman 5 This Financial Services Authority Circular is a guideline for Issuers
bagi Emiten atau Perusahaan Publik yang wajib diterapkan or Public Companies that must be applied in preparing Annual
dalam menyusun Laporan Tahunan dan Laporan Keberlanjutan. Reports and Sustainability Reports.
II. Bentuk Laporan Tahunan II. Format of Annual Report
1. Laporan Tahunan disajikan dalam bentuk dokumen cetak dan 1. Annual Report should be presented in the printed format and in
√
salinan dokumen elektronik. electronic document copy.
2. Laporan Tahunan yang disajikan dalam bentuk dokumen cetak, 2. The printed version of the Annual Report should be printed on
dicetak pada kertas yang berwarna terang, berkualitas baik, light-colored paper of fine quality, in A4 size, bound and can be
√
berukuran A4, dijilid, dan dapat diperbanyak dengan kualitas reproduced in good quality.
yang baik.
3. Laporan Tahunan dapat menyajikan informasi berupa gambar, 3. The Annual Report may present information in the form of
grafik, tabel, dan/atau diagram dengan mencantumkan judul pictures, graphs, tables, and/or diagrams by including clear titles
√
dan/atau keterangan yang jelas, sehingga mudah dibaca dan and/or descriptions, so that they are easy to read and understand.
dipahami.
4. Laporan Tahunan yang disajikan dalam bentuk salinan dokumen 4. The Annual Report presented in electronic document format is
elektronik merupakan Laporan Tahunan yang dikonversi dalam √ the Annual Report converted into pdf format.
format pdf.
III. Isi Laporan Tahunan III. Content Of Annual Report
1. Laporan Tahunan paling sedikit memuat informasi mengenai: 1. Annual Report should contain at least the following information:
a. Ikhtisar data keuangan penting; a. Summary of key financial information;
b. Informasi saham (jika ada); b. Stock information (if any);
c. Laporan Direksi; c. The Board of Directors report;
d. Laporan Dewan Komisaris; d. The Board of Commissioners report;
e. Profil Emiten atau Perusahaan Publik; e. Profile of Issuer or Public Company;
f. Analisis dan pembahasan manajemen; f. Management discussion and analysis;
g. Tata kelola Emiten atau Perusahaan Publik; g. Corporate governance applied by the Issuer or Public
Company;
h. Tanggung jawab sosial dan lingkungan Emiten atau h. Corporate social and environmental responsibility of the
Perusahaan Publik; Issuer or Public Company;
i. Laporan keuangan tahunan yang telah diaudit; dan i. Audited annual report; and
j. Surat pernyataan anggota Direksi dan anggota Dewan j. Statement that the Board of Directors and the Board of
64-65
Komisaris tentang tanggung jawab atas Laporan Tahunan; Commissioners are fully responsible for the Annual Report;
2. Uraian Isi Laporan Tahunan 2. Description of Content of Annual Report
a. Ikhtisar Data Keuangan Penting a. Summary of Key Financial Information
Ikhtisar Data Keuangan Penting memuat informasi Summary of Key Financial Information contains financial
keuangan yang disajikan dalam bentuk perbandingan information presented in comparison with previous 3 (three)
selama 3 (tiga) tahun buku atau sejak memulai usahanya fiscal years or since commencement of business if the
10-11
jika Emiten atau Perusahaan Publik tersebut menjalankan Issuers or the Public Company commencing the business
kegiatan usahanya kurang dari 3 (tiga) tahun, paling sedikit less than 3 (three) years, at least contain:
memuat:
1) pendapatan/penjualan; 1) income/sales;
2) laba bruto; 2) gross profit;
3) laba (rugi); 3) profit (loss);
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4) jumlah laba (rugi) yang dapat diatribusikan kepada 4) total profit (loss) attributable to equity holders of the
pemilik entitas induk dan kepentingan non pengendali; parent entity and non-controlling interest;
5) total laba (rugi) komprehensif; 5) total comprehensive profit (loss);
6) jumlah laba (rugi) komprehensif yang dapat 6) total comprehensive profit (loss) attributable to equity
diatribusikan kepada pemilik entitas induk dan holders of the parent entity and non controlling
kepentingan non pengendali; interest;
7) laba (rugi) per saham; 7) earning (loss) per share;
8) jumlah aset; 8) total assets;
9) jumlah liabilitas; 9) total liabilities;
10) jumlah ekuitas; 10) total equities;
11) rasio laba (rugi) terhadap jumlah aset; 11) profit (loss) to total assets ratio;
12) rasio laba (rugi) terhadap ekuitas; 12) profit (loss) to equities ratio;
13) rasio laba (rugi) terhadap pendapatan/penjualan; 13) profit (loss) to income ratio;
14) rasio lancar; 14) current ratio;
15) rasio liabilitas terhadap ekuitas; 15) liabilities to equities ratio;
16) rasio liabilitas terhadap jumlah aset; dan 16) liabilities to total assets ratio; and
17) informasi dan rasio keuangan lainnya yang relevan 17) other information and financial ratios relevant to the
dengan Emiten atau Perusahaan Publik dan jenis Issuer or Public Company and type of industry;
industrinya;
b. Informasi Saham b. Stock Information
Informasi Saham (jika ada) paling sedikit memuat: Stock Information (if any) at least contains:
1) saham yang telah diterbitkan untuk setiap masa 1) shares issued for each three-month period in the last 2
triwulan (jika ada) yang disajikan dalam bentuk (two) fiscal years (if any), at least covering:
14-15
perbandingan selama 2 (dua) tahun buku terakhir,
paling sedikit meliputi:
a) jumlah saham yang beredar; a) number of outstanding shares;
b) kapitalisasi pasar berdasarkan harga pada Bursa b) market capitalization based on the price at the
Efek tempat saham dicatatkan; Stock Exchange where the shares listed on;
c) harga saham tertinggi, terendah, dan penutupan c) highest share price, lowest share price, closing
berdasarkan harga pada Bursa Efek tempat saham share price at the Stock Exchange where the
dicatatkan; dan shares listed on; and
d) volume perdagangan pada Bursa Efek tempat d) share volume at the Stock Exchange where the
saham dicatatkan; shares listed on;
Informasi pada huruf a) diungkap oleh Emiten yang Information in point a) should be disclosed by the
merupakan Perusahaan Terbuka yang sahamnya Issuer, the public company whose shares is listed or
tercatat maupun tidak tercatat di Bursa Efek; not listed in the Stock Exchange;
Informasi pada huruf b), c), dan huruf d) hanya Information in point b), point c), and point d) only
diungkapkan jika Emiten merupakan Perusahaan be disclosed if the Issuer is a public company whose
Terbuka dan sahamnya tercatat di Bursa Efek; shares is listed in the Stock Exchange;
2) dalam hal terjadi aksi korporasi, seperti pemecahan 2) in the event of corporate actions, including stock split,
saham (stock split), penggabungan saham (reverse reverse stock, dividend, bonus share, and change in
stock), dividen saham, saham bonus, dan perubahan par value of shares, then the share price referred to in
15
nilai nominal saham, informasi saham sebagaimana point 1), should be added with explanation on:
dimaksud pada angka 1) ditambahkan penjelasan
paling sedikit mengenai:
a) tanggal pelaksanaan aksi korporasi; a) date of corporate action;
b) rasio pemecahan saham (stock split), b) stock split ratio, reverse stock, dividend, bonus
penggabungan saham (reverse stock), dividen shares, and change in par value of shares;
saham, saham
c) jumlah saham beredar sebelum dan sesudah aksi c) number of outstanding shares prior to and after
korporasi; dan corporate action; and
d) jumlah efek konversi yang dilaksanakan (jika ada); d) The number of convertible securities exercised (if
dan any); and
e) harga saham sebelum dan sesudah aksi korporasi; e) share price prior to and after corporate action;
3) dalam hal terjadi penghentian sementara perdagangan 3) in the event that the Company’s shares were
saham (suspension), dan/atau penghapusan suspended and/or delisted from trading during the
pencatatan saham (delisting) dalam tahun buku, year under review, then the Issuers or Public Company
Emiten atau Perusahaan Publik menjelaskan alasan should provide explanation on the reason for the
15
penghentian sementara perdagangan saham suspension and/or delisting; and
(suspension) dan/atau penghapusan pencatatan
saham (delisting) tersebut; dan
4) dalam hal penghentian sementara perdagangan 4) in the event that the suspension and/or delisting as
saham (suspension) dan/atau penghapusan referred to in point 3) was still in effect until the date
pencatatan saham (delisting) sebagaimana dimaksud of the Annual Report, then the Issuer or the Public
pada angka 3) masih berlangsung hingga akhir Company should also explain the corporate actions
periode Laporan Tahunan, Emiten atau Perusahaan taken by the Company in resolving the suspension
15
Publik menjelaskan tindakan yang dilakukan untuk and/or delisting;
menyelesaikan penghentian sementara perdagangan
saham (suspension) dan/atau penghapusan
pencatatan saham (delisting) tersebut;
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c. Laporan Direksi c. The Board of Directors Report
Laporan Direksi paling sedikit memuat: The Board of Directors Report should at least contain the
44-61
following items:
1) uraian singkat mengenai kinerja Emiten atau 1) the performance of the Issuer or Public Company, at
Perusahaan Publik, paling sedikit meliputi: least covering:
a) strategi dan kebijakan strategis Emiten atau a) strategy and strategic policies of the Issuer or
Perusahaan Publik; Public Company;
b) peranan Direksi dalam perumusan strategi dan b) Role of the Board of Directors in formulating
kebijakan strategis Emiten atau Perusahaan strategies and strategic policies of Issuers or
Publik; Public Companies;
c) proses yang dilakukan Direksi untuk memastikan c) Process carried out by the Board of Directors
implementasi strategi Emiten atau Perusahaan to ensure the implementation of the Issuer’s or
Publik; Public Company’s strategy;
d) perbandingan antara hasil yang dicapai dengan d) comparison between achievement of results and
yang ditargetkan; dan targets; and
e) kendala yang dihadapi Emiten atau Perusahaan e) challenges faced by the Issuer or Public Company;
Publik;
2) gambaran tentang prospek usaha; 2) description on business prospects;
3) penerapan tata kelola Emiten atau Perusahaan Publik; 3) implementation of good corporate governance by
dan Issuer or Public Company; and
4) perubahan komposisi anggota Direksi dan alasan 4) changes in the composition of the Board of Directors
perubahannya (jika ada); and the reason behind (if any);
d. Laporan Dewan Komisaris d. The Board of Commissioners Report
Laporan Dewan Komisaris paling sedikit memuat: The Board of Commissioners Report should at least contain
26-41
the following items:
1) Penilaian terhadap kinerja Direksi mengenai 1) Assessment on the performance of the Board of
pengelolaan Emiten atau Perusahaan Publik; Directors in managing the Issuer or the Public
Company;
2) Pengawasan terhadap implementasi strategi Emiten 2) Supervision on the implementation of the strategy of
atau Perusahaan Publik; the Issuer or Public Company;
3) Pandangan atas prospek usaha Emiten atau 3) View on the business prospects of the Issuer or Public
Perusahaan Publik yang disusun oleh Direksi; Company as established by the Board of Directors;
4) Pandangan atas penerapan tata kelola Emiten atau 4) View on the implementation of the corporate
Perusahaan Publik; governance by the Issuer or Public Company;
5) Perubahan komposisi anggota Dewan Komisaris dan 5) Changes in the composition of the Board of
alasan perubahannya (jika ada); dan Commissioners and the reason behind (if any); and
e. Profil Emiten atau Perusahaan Publik e. Profile of the Issuer or Public Company
Profil Emiten atau Perusahaan Publik paling sedikit memuat: Profile of the Issuer or Public Company should cover at least:
1) Nama Emiten atau Perusahaan Publik termasuk 1) Name of Issuer or Public Company, including change
apabila terdapat perubahan nama, alasan perubahan, 69 of name, reason of change, and the effective date of
dan tanggal efektif perubahan nama pada tahun buku; the change of name during the year under review;
2) Akses terhadap Emiten atau Perusahaan Publik 2) access to Issuer or Public Company, including branch
termasuk kantor cabang atau kantor perwakilan yang office or representative office, where public can have
memungkinkan masyarakat dapat memperoleh access of information of the Issuer or Public Company,
informasi mengenai Emiten atau Perusahaan Publik, which include:
meliputi:
a) Alamat; 69 a) Address;
b) Nomor telepon; 69 b) Telephone number;
c) Nomor faksimile; 69 c) Facsimile number;
d) Alamat surat elektronik; dan 69 d) E-mail address; and
e) Alamat Situs Web; 69 e) Website address;
3) Riwayat singkat Emiten atau Perusahaan Publik; 72-75 3) Brief history of the Issuer or Public Company;
4) Visi dan misi Emiten atau Perusahaan Publik; 82 4) Vision and mission of the Issuer or Public Company;
5) Kegiatan usaha menurut anggaran dasar terakhir, 5) Line of business according to the latest Articles of
kegiatan usaha yang dijalankan pada tahun buku, serta 86-87 Association, and types of products and/or services
jenis barang dan/atau jasa yang dihasilkan; produced;
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6) Wilayah operasional Emiten atau Perusahaan Publik; 93 6) Operational area of the Issuer or Public Company
7) Struktur organisasi Emiten atau Perusahaan Publik 7) Structure of organization of the Issuer or Public
dalam bentuk bagan, paling sedikit sampai dengan Company in chart form, at least 1 (one) level below the
94-95
struktur 1 (satu) tingkat di bawah Direksi, disertai Board of Directors, with the names and titles;
dengan nama dan jabatan;
8) daftar keanggotaan asosiasi industri baik dalam skala 8) List of industry association memberships both on
nasional maupun internasional yang berkaitan dengan 96 a national and international scale related to the
penerapan keuangan berkelanjutan implementation of sustainable finance;
9) Profil Direksi, paling sedikit memuat: 9) The Board of Directors profiles include:
a) Nama dan jabatan yang sesuai dengan tugas dan a) Name and short description of duties and
108-113
tanggung jawab; functions;
b) Foto terbaru; 108-113 b) Latest photograph;
c) Usia; 108-113 c) Age;
d) Kewarganegaraan; 108-113 d) Citizenship;
e) Riwayat pendidikan; 108-113 e) Education;
f) Riwayat jabatan, meliputi informasi: 108-113 f) history position, covering information on:
(1) Dasar hukum penunjukan sebagai anggota (1) Legal basis for appointment as member of
Direksi pada Emiten atau Perusahaan Publik 108-113 the Board of Directors to the said Issuer or
yang bersangkutan; Public Company;
(2) Rangkap jabatan, baik sebagai anggota (2) Dual position, as member of the Board
Direksi, anggota Dewan Komisaris, dan/atau of Directors, member of the Board of
108-113
anggota komite serta jabatan lainnya (jika Commissioners, and/or member of
ada); dan committee, and other position (if any); and
(3) Pengalaman kerja beserta periode waktunya (3) Working experience and period in and
baik di dalam maupun di luar Emiten atau 108-113 outside the Issuer or Public Company;
Perusahaan Publik;
g) hubungan afiliasi dengan anggota Direksi lainnya, g) Affiliation with other members of the
anggota Dewan Komisaris, pemegang saham Board of Directors, members of the Board
utama, dan pengendali baik langsung maupun of Commissioners, majority and controlling
tidak langsung sampai kepada pemilik individu, shareholders, either directly or indirectly to
108-113
meliputi nama pihak yang terafiliasi; individual owners, including names of affiliated
parties. In the event that a member of the Board
of Directors has no affiliation, the Issuer or Public
Company shall disclose this matter; and
h) perubahan komposisi anggota Direksi dan h) Changes in the composition of the members of
alasan perubahannya. Dalam hal tidak terdapat the Board of Directors and the reasons for the
perubahan komposisi anggota Direksi, maka 97-98 changes. In the event that there is no change in
diungkapkan mengenai hal tersebut; the composition of the members of the Board of
Directors, this matter shall be disclosed;
10) Profil Dewan Komisaris, paling sedikit memuat: 10) The Board of Commissioners profiles, at least include:
a) Nama; 99-106 a) Name;
b) Foto terbaru; 99-106 b) Latest photograph;
c) Usia; 99-106 c) Age;
d) Kewarganegaraan; 99-106 d) Citizenship;
e) Riwayat pendidikan; 99-106 e) Education;
f) Riwayat jabatan, meliputi informasi: f) History position, covering information on:
(1) Dasar hukum penunjukan sebagai anggota (1) Legal basis for the appointment as member
Dewan Komisaris yang bukan merupakan of the Board of Commissioners who is not
99-106
Komisaris Independen pada Emiten atau Independent Commissioner at the said Issuer
Perusahaan Publik yang bersangkutan; or Public Company;
(2) Dasar hukum penunjukan pertama kali (2) Legal bases for the first appointment as
sebagai anggota Dewan Komisaris yang member of the Board of Commissioners who
merupakan Komisaris Independen pada 99-106 also Independent Commissioner at the said
Emiten atau Perusahaan Publik yang Issuer or Public Company;
bersangkutan;
(3) Rangkap jabatan, baik sebagai anggota (3) Dual position; as member of the Board of
Dewan Komisaris, anggota Direksi, dan/atau Commissioners, member of the Board of
99-106
anggota komite serta jabatan lainnya (jika Directors, and/or member of committee and
ada); dan other position (if any); and
(4) Pengalaman kerja beserta periode waktunya (4) Working experience and period in and
baik di dalam maupun di luar Emiten atau 99-106 outside the Issuer or Public Company;
Perusahaan Publik;
g) Hubungan afiliasi dengan anggota Dewan g) Affiliation with other members of the Board
Komisaris lainnya, pemegang saham utama, dan of Commissioners, major shareholders, and
pengendali baik langsung maupun tidak langsung controllers either directly or indirectly to individual
sampai kepada pemilik individu, meliputi nama 99-106 owners, including names of affiliated parties;
pihak yang terafilias In the event that a member of the Board of
Commissioners has no affiliation, the Issuer or
Public Company shall disclose this matter;
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h) Pernyataan independensi Komisaris Independen h) Statement of independence of Independent
dalam hal Komisaris Independen telah menjabat Commissioner in the event that the Independent
107
lebih dari 2 (dua) periode (jika ada); Commissioner has been appointed more than 2
(two) periods (if any);
i) Perubahan komposisi anggota Dewan Komisaris i) Changes in the composition of the members of
dan alasan perubahannya. Dalam hal tidak the Board of Commissioners and the reasons for
terdapat perubahan komposisi anggota Dewan the changes. In the event that there is no change
98
Komisaris, maka diungkapkan mengenai hal in the composition of the members of the Board
tersebut; of Commissioners, this matter shall be disclosed;
11) Dalam hal terdapat perubahan susunan anggota 11) In the event that there were changes in the
Direksi dan/atau anggota Dewan Komisaris yang terjadi composition of the Board of Commissioners and/or the
setelah tahun buku berakhir sampai dengan batas Board of Directors occurring between the period after
waktu penyampaian Laporan Tahunan, susunan yang 97-98 year-end until the date the Annual Report submitted,
dicantumkan dalam Laporan Tahunan adalah susunan then the last and the previous composition of the
anggota Direksi dan/atau anggota Dewan Komisaris Board of Commissioners and/or the Board of Directors
yang terakhir dan sebelumnya; shall be stated in the Annual Report;
12) Jumlah karyawan menurut jenis kelamin, jabatan, usia, 12) Number of employees by gender, position, age,
tingkat pendidikan, dan status ketenagakerjaan (tetap/ education level, and employment status (permanent/
114-115
kontrak) dalam tahun buku; contracted) in the fiscal year; Disclosure of information
can be presented in tabular form.
13) Nama pemegang saham dan persentase kepemilikan 13) Names of shareholders and ownership percentage at
pada akhir tahun buku, yang terdiri dari: the end of the fiscal year, including:
a) Pemegang saham yang memiliki 5% (lima persen) a) Shareholders having 5% (five percent) or more
119
atau lebih saham Emiten atau Perusahaan Publik; shares of Issuer or Public Company;
b) Anggota Direksi dan anggota Dewan Komisaris b) Commissioners and Directors who own shares of
yang memiliki saham Emiten atau Perusahaan 119 the Issuers or Public Company; and
Publik; dan
c) Kelompok pemegang saham masyarakat, yaitu c) Groups of public shareholders, or groups of
kelompok pemegang saham yang masing-masing shareholders, each with less than 5% (five
memiliki kurang dari 5% (lima persen) saham 119 percent) ownership shares of the Issuers or Public
emiten atau perusahaan publik; Company;
14) Persentase kepemilikan tidak langsung atas saham 14) The percentage of indirect ownership of the shares
Emiten atau Perusahaan Publik oleh anggota Direksi of the Issuer or Public Company by members of the
dan anggota Dewan Komisaris pada awal dan akhir Board of Directors and members of the Board of
tahun buku, termasuk informasi mengenai pemegang Commissioners at the beginning and end of the fiscal
119
saham yang terdaftar dalam daftar pemegang saham year, including information on shareholders registered
untuk kepentingan kepemilikan tidak langsung in the shareholder register for the benefit of indirect
anggota Direksi dan anggota Dewan Komisaris; ownership of members of the Board of Directors and
members of the Board of Commissioners;
15) Jumlah pemegang saham dan persentase kepemilikan 15) Number of shareholders and ownership percentage at
per akhir tahun buku berdasarkan klasifikasi: the end of the fiscal year, based on:
a) Kepemilikan institusi lokal; 120 a) Ownership of local institutions;
b) Kepemilikan institusi asing; 120 b) Ownership of foreign institutions;
c) Kepemilikan individu lokal; dan 120 c) Ownership of local individual; and
d) Kepemilikan individu asing; 120 d) Ownership of foreign individual;
16) Informasi mengenai pemegang saham utama dan 16) Information on major shareholders and controlling
pengendali Emiten atau Perusahaan Publik, baik shareholders the Issuers of Public Company, directly or
langsung maupun tidak langsung, sampai kepada 122 indirectly, and also individual shareholder, presented in
pemilik individu, yang disajikan dalam bentuk skema the form of scheme or diagram;
atau bagan;
17) Nama entitas anak, perusahaan asosiasi, perusahaan 17) Name of subsidiaries, associated companies, joint
ventura bersama dimana Emiten atau Perusahaan venture controlled by Issuers or Public Company, with
Publik memiliki pengendalian bersama entitas, beserta entity, percentage of stock ownership, line of business,
124-128
persentase kepemilikan saham, bidang usaha, total total assets and operating status of the Issuers of
aset, dan status operasi Emiten atau Perusahaan Publik Public Company (if any);
tersebut (jika ada);
Untuk entitas anak, ditambahkan informasi mengenai For subsidiaries, include the addresses of the said
124-128
alamat entitas anak tersebut; subsidiaries;
18) Kronologi pencatatan saham, jumlah saham, nilai 18) Chronology of share listing, number of shares, par
nominal, dan harga penawaran dari awal pencatatan value, and bid price from the beginning of listing up
hingga akhir tahun buku serta nama Bursa Efek 129 to the end of the financial year, and name of Stock
dimana saham Emiten atau Perusahaan Publik Exchange where the Issuers of Public Company shares
dicatatkan (jika ada); are listed;
19) Informasi pencatatan efek lainnya selain efek 19) Other securities listing information other than the
sebagaimana dimaksud pada angka 18), yang belum securities as referred to in number 18), which have
jatuh tempo pada tahun buku paling sedikit memuat not yet matured in the fiscal year, at least contain the
129
nama efek, tahun penerbitan, tingkat suku bunga/ name of the securities, year of issue, interest rate/yield,
imbal hasil, tanggal jatuh tempo, nilai penawaran, dan maturity date, offering value, and securities rating (if
peringkat efek (jika ada); any);
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20) Informasi penggunaan jasa akuntan publik (AP) dan 20) Information on the use of a Public Accountant (AP)
kantor akuntan publik (KAP) beserta jaringan/asosiasi/ and a Public Accounting firm (KAP) services and their
aliansinya meliputi: networks/associations/alliances include:
a) nama dan alamat; 130 a) name and address;
b) periode penugasan; 130 b) period of assignment;
c) informasi jasa audit dan/atau non audit yang c) informasi jasa audit dan/atau non audit yang
130
diberikan; diberikan;
d) biaya jasa (fee) audit dan/atau non audit untuk d) Audit and/or non-audit fees for each assignment
masing-masing penugasan yang diberikan selama 130 given during the fiscal year; and
tahun buku; dan
e) dalam hal AP dan KAP beserta jaringan/asosiasi/ e) In the event that AP and KAP and their network/
aliansinya, yang ditunjuk tidak memberikan jasa association/alliance, which are appointed do not
130
non audit, maka diungkapkan mengenai informasi provide non-audit services, then the information
tersebut; dan is disclosed; and
21) Nama dan alamat lembaga dan/atau profesi penunjang 21) Name and address of capital market supporting
pasar modal selain AP dan KAP; 131 institutions and/or professionals other than AP and
KAP
f. Analisis dan Pembahasan Manajemen f. Management Discussion and Analysis
Analisis dan pembahasan manajemen memuat analisis dan Management Analysis and Discussion Annual should
pembahasan mengenai laporan keuangan dan informasi contain discussion and analysis on financial statements
penting lainnya dengan penekanan pada perubahan and other material information emphasizing material
material yang terjadi dalam tahun buku, yaitu paling sedikit changes that occurred during the year under review, at least
memuat: including:
1) Tinjauan operasi per segmen operasi sesuai dengan 1) Operational review per business segment, according
jenis industri Emiten atau Perusahaan Publik, paling 150-158 to the type of industry of the Issuer or Public Company
sedikit mengenai: including:
a) Produksi, yang meliputi proses, kapasitas, dan a) Production, including process, capacity, and
perkembangannya; growth;
b) Pendapatan/penjualan; dan b) Income/sales; and
c) Profitabilitas; c) Profitability;
2) Kinerja keuangan komprehensif yang mencakup 2) comprehensive financial performance analysis
perbandingan kinerja keuangan dalam 2 (dua) tahun which includes a comparison between the financial
buku terakhir, penjelasan tentang penyebab adanya performance of the last 2 (two) fiscal years, and
perubahan dan dampak perubahan tersebut, paling explanation on the causes and effects of such changes,
sedikit mengenai: among others concerning:
a) Aset lancar, aset tidak lancar, dan total aset; a) Current assets, non-current assets, and total
160
assets;
b) Liabilitas jangka pendek, liabilitas jangka panjang, b) Short term liabilities, long term liabilities, total
160-161
dan total liabilitas; liabilities;
c) Ekuitas; 161 c) Equities;
d) Pendapatan/penjualan, beban, laba (rugi), d) Sales/operating revenues, expenses and profit
penghasilan komprehensif lain, dan total laba; dan 161-163 (loss), other comprehensive revenues, and total
profit; and
e) Arus kas 163-164 e) Cash flows
3) Kemampuan membayar utang dengan menyajikan 3) The capacity to pay debts by including the
171
perhitungan rasio yang relevan; computation of relevant ratios;
4) Tingkat kolektibilitas piutang emiten atau perusahaan 4) Accounts receivable collectability of the Issuer or
publik dengan menyajikan perhitungan rasio yang 173 Public Company, including the computation of the
relevan; relevant ratios;
5) Struktur modal (capital structure) dan kebijakan 5) Capital structure and management policies
manajemen atas struktur modal (capital structure) concerning capital structure, including the basis for
174-175
tersebut disertai dasar penentuan kebijakan dimaksud; determining the said policy;
6) Bahasan mengenai ikatan yang material untuk 6) discussion on material ties for the investment of
investasi barang modal dengan penjelasan paling 175 capital goods, including the explanation on at least:
sedikit meliputi:
a) Tujuan dari ikatan tersebut; a) The purpose of such ties;
b) Sumber dana yang diharapkan untuk memenuhi b) Source of funds expected to fulfill the said ties;
ikatan tersebut;
c) Mata uang yang menjadi denominasi; dan c) Currency of denomination; and
d) Langkah yang direncanakan emiten atau d) Steps taken by the Issuer of Public Company to
perusahaan publik untuk melindungi risiko dari protect the position of a related foreign currency
posisi mata uang asing yang terkait; against risks;
7) Bahasan mengenai investasi barang modal yang 7) Discussion on investment of capital goods which was
direalisasikan dalam tahun buku terakhir, paling sedikit 175 realized in the last fiscal year, at least include:
meliputi:
a) Jenis investasi barang modal; a) Type of investment of capital goods;
b) Tujuan investasi barang modal; dan b) Objective of the investment of capital goods; and
c) Nilai investasi barang modal yang dikeluarkan; c) Value of the investment of capital goods;
8) Informasi dan fakta material yang terjadi setelah 8) Material Information and facts that occurring after the
176-177
tanggal laporan akuntan (jika ada); date of the accountant’s report (if any);
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9) Prospek usaha dari emiten atau perusahaan 9) Information on the prospects of the Issuer or the
publik dikaitkan dengan kondisi industri, ekonomi Company in connection with industry, economy in
secara umum dan pasar internasional disertai data 177-178 general, accompanied with supporting quantitative
pendukung kuantitatif dari sumber data yang layak data if there is a reliable data source;
dipercaya;
10) Perbandingan antara target/proyeksi pada awal tahun 10) Comparison between target/projection at beginning of
175-176
buku dengan hasil yang dicapai (realisasi), mengenai: year and result (realization), concerning:
a) Pendapatan/penjualan; a) Income/sales;
b) Laba (rugi); b) Profit (loss);
c) Struktur modal (capital structure); c) Capital structure; or
d) Kebijakan dividen; atau d) Dividend policy; or
e) Hal lainnya yang dianggap penting bagi Emiten e) Others that deemed necessary for the Issuer or
atau Perusahaan Publik; Public Company;
11) Target/proyeksi yang ingin dicapai Emiten atau 11) Target/projection at most for the next one year of the
Perusahaan Publik untuk 1 (satu) tahun mendatang, 178-179 Issuer or Public Company, concerning:
mengenai:
a) Pendapatan/penjualan; a) Income/sales;
b) Laba (rugi); b) Profit (loss);
c) Struktur modal (capital structure); c) Capital structure; or
d) Kebijakan dividen; atau d) Dividend policy;
e) Hal lainnya yang dianggap penting bagi Emiten e) Or others that deemed necessary for the Issuer or
atau Perusahaan Publik; Public Company;
12) Aspek pemasaran atas barang dan/atau jasa Emiten 12) Marketing aspects of the Company’s products and/or
atau Perusahaan Publik, paling sedikit mengenai 179-181 services the Issuer or Public Company, among others
strategi pemasaran dan pangsa pasar; marketing strategy and market share;
13) Uraian mengenai dividen selama 2 (dua) tahun buku 13) Description regarding the dividend policy during the
181-182
terakhir (jika ada), paling sedikit: last 2 (two) fiscal years, at least:
a) Kebijakan dividen; a) Dividend policy;
b) Tanggal pembayaran dividen kas dan/atau tanggal b) The date of the payment of cash dividend and/or
distribusi dividen non kas; date of distribution of non-cash dividend;
c) Jumlah dividen per saham (kas dan/atau non kas); c) Amount of cash per share (cash and/or non cash);
dan and
d) Jumlah dividen per tahun yang dibayar; d) Amount of dividend per year paid;
Dalam hal Emiten atau Perusahaan Publik tidak Disclosure of information can be presented in tabular
membagikan dividen dalam 2 (dua) tahun terakhir, form. In the event that the Issuer or Public Company
maka diungkapkan mengenai hal tersebut. does not distribute dividends in the last 2 (two) years,
this matter shall be disclosed.
14) Realisasi penggunaan dana hasil Penawaran Umum, 14) Use of proceeds from Public Offerings, under the
182
dengan ketentuan: condition of:
a) Dalam hal selama tahun buku, Emiten memiliki a) during the year under review, on which the Issuer
kewajiban menyampaikan laporan realisasi has the obligation to report the realization of
penggunaan dana, maka diungkapkan realisasi the use of proceeds, then the realization of the
penggunaan dana hasil Penawaran Umum secara cumulative use of proceeds until the year end
kumulatif sampai dengan akhir tahun buku; dan should be disclosed; and
b) Dalam hal terdapat perubahan penggunaan dana b) In the event that there were changes in the use
sebagaimana diatur dalam Peraturan Otoritas Jasa of proceeds as stipulated in the Regulation of the
Keuangan tentang Laporan Realisasi Penggunaan Financial Services Authority on the Report of the
Dana Hasil Penawaran Umum, maka Emiten Utilization of Proceeds from Public Offering, then
menjelaskan perubahan tersebut; Issuer should explain the said changes;
15) Informasi material (jika ada), antara lain mengenai 15) Material information (if any), among others concerning
investasi, ekspansi, divestasi, penggabungan/peleburan investment, expansion, divestment, acquisition, debt/
usaha, akuisisi, restrukturisasi utang/modal, transaksi capital restructuring, transactions with related parties
182-183
Afiliasi, dan transaksi yang mengandung benturan and transactions with conflict of interest that occurred
kepentingan, yang terjadi pada tahun buku, antara lain during the year under review, among others include:
memuat:
a) Tanggal, nilai, dan objek transaksi; a) Transaction date, value, and object;
b) Nama pihak yang melakukan transaksi; b) Name of transacting parties;
c) Sifat hubungan Afiliasi (jika ada); c) Nature of related parties (if any);
d) Penjelasan mengenai kewajaran transaksi; dan d) Description of the fairness of the transaction; and
e) Pemenuhan ketentuan terkait; e) Compliance with related rules and regulations;
f) dalam hal terdapat hubungan afiliasi, selain f) In the event that there is an affiliation relationship,
mengungkapkan informasi sebagaimana apart from disclosing the information as referred
dimaksud dalam huruf a) sampai dengan 183-184 to in letter a) to letter e), the Issuer or Public
huruf e), Emiten atau Perusahaan Publik juga Company also discloses information:
mengungkapkan informasi:
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1) Pernyataan Direksi bahwa transaksi afiliasi 1) A statement from the Board of Directors
telah melalui prosedur yang memadai that the affiliate transaction has gone
untuk memastikan bahwa transaksi afiliasi through adequate procedures to ensure
dilaksanakan sesuai dengan praktik bisnis that the affiliate transaction is carried out in
yang berlaku umum antara lain dilakukan accordance with generally accepted business
dengan memenuhi prinsip transaksi yang practices, by complying with the arms-length
wajar (arms-length principle); dan principle; and
2) Peran Dewan Komisaris dan komite audit 2) The role of the Board of Commissioners
dalam melakukan prosedur yang memadai and the audit committee in carrying out
untuk memastikan bahwa transaksi afiliasi adequate procedures to ensure that affiliated
dilaksanakan sesuai dengan praktik bisnis transactions are carried out in accordance
yang berlaku umum antara lain dilakukan with generally accepted business practices,
dengan memenuhi prinsip transaksi yang by complying with the arms-length principle;
wajar (arms-length principle);
g) Dalam hal transaksi afiliasi atau transaksi material g) For affiliated transactions or material transactions
dimaksud telah diungkapkan dalam laporan which are business activities carried out to
keuangan tahunan, ditambahkan informasi generate business income and are carried
mengenai rujukan pengungkapan dalam laporan out regularly, repeatedly, and/or continuously,
keuangan tahunan tersebut. an explanation is added that the affiliated
transactions or material transactions are business
activities carried out to generate operating
income. and run regularly, repeatedly, and/or
continuously.
h) Untuk pengungkapan transaksi afiliasi dan/ h) For disclosure of affiliated transactions and/or
atau transaksi benturan kepentingan yang conflict of interest transactions resulting from
merupakan hasil pelaksanaan transaksi afiliasi the implementation of affiliated transactions
dan/atau transaksi benturan kepentingan yang and/or conflict of interest transactions that have
telah disetujui pemegang saham independen, been approved by independent shareholders,
ditambahkan informasi mengenai tanggal additional information regarding the date of the
pelaksanaan RUPS yang menyetujui transaksi GMS which approved the affiliated transactions
afiliasi dan/atau transaksi benturan kepentingan and/or conflict of interest transactions is added;
tersebut;
i) Dalam hal tidak terdapat transaksi afiliasi dan/ i) In the event that there is no affiliated transaction
atau transaksi benturan kepentingan, maka and/or conflict of interest transaction, then this
diungkapkan mengenai hal tersebut; shall be disclosed;
16) Perubahan ketentuan peraturan perundang-undangan 16) Changes in regulation which have a significant effect
yang berpengaruh signifikan terhadap Emiten atau on the Issuer or Public Company and impacts on the
185-189
Perusahaan Publik dan dampaknya terhadap laporan Company (if any); and
keuangan (jika ada); dan
17) Perubahan kebijakan akuntansi, alasan dan 17) Changes in the accounting policy, rationale and
189
dampaknya terhadap laporan keuangan (jika ada); impact on the financial statement (if any);
g. Tata Kelola Emiten atau Perusahaan Publik g. Corporate Governance of the Issuer or Public Company
Tata kelola Emiten atau Perusahaan Publik paling sedikit Corporate Governance of the Issuer or Public Company
memuat uraian singkat mengenai: contains at least:
1) RUPS, paling sedikit memuat: 204-224 1) GMS, at least contains:
a) Informasi mengenai keputusan RUPS pada tahun a) Information regarding the resolutions of the GMS
buku dan 1 (satu) tahun sebelum tahun buku in the fiscal year and 1 (one) year prior to the fiscal
meliputi: year include:
1) keputusan RUPS pada tahun buku dan 1 (satu) 211-219 1) Resolutions of the GMS in the fiscal year and 1
tahun sebelum tahun buku yang direalisasikan dan (one) year before the fiscal year realized in the
pada tahun buku; dan 220-224 fiscal year; and
2) keputusan RUPS pada tahun buku dan 2) Resolutions of the GMS in the fiscal year and
1 (satu) tahun sebelum tahun buku yang 1 (one) year before the fiscal year that have
belum direalisasikan beserta alasan belum not been realized and the reasons for not
direalisasikan; realizing them;
b) dalam hal Emiten atau Perusahaan Publik b) In the event that the Issuer or Public Company
menggunakan pihak independen dalam uses an independent party in the conduct of the
pelaksanaan RUPS untuk melakukan perhitungan 210 GMS to calculate the votes, then this matter shall
suara, maka diungkapkan mengenai hal tersebut; be disclosed;
2) Direksi, mencakup antara lain: 253-272 2) The Board of Directors, covering:
a) Tugas dan tanggung jawab masing-masing a) The tasks and responsibilities of each member of
254-256
anggota Direksi; the Board of Directors;
b) Pernyataan bahwa Direksi memiliki pedoman atau b) Statement that the Board of Directors has already
253
piagam (charter) Direksi; have board manual or charter;
c) Kebijakan dan pelaksanaan tentang frekuensi c) Policies and implementation of the frequency
rapat Direksi, termasuk rapat bersama Dewan of meetings of the Board of Directors, meetings
Komisaris, dan tingkat kehadiran anggota Direksi of the Board of Directors with the Board of
266-267
dalam rapat tersebut termasuk tingkat kehadiran Commissioners, and the level of attendance of
dalam RUPS; members of the Board of Directors in the meeting
including attendance at the GMS;
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d) pelatihan dan/atau peningkatan kompetensi d) Training and/or competency development of
anggota Direksi: 271 members of the Board of Directors:
(1) kebijakan pelatihan dan/atau peningkatan (1) Policies for training and/or improving the
kompetensi anggota Direksi, termasuk competence of members of the Board of
program orientasi bagi anggota Direksi yang 271 Directors, including an orientation program
baru diangkat (jika ada); dan for newly appointed members of the Board of
Directors (if any); and
(2) pelatihan dan/atau peningkatan kompetensi (2) Training and/or competency improvement
yang diikuti anggota Direksi dalam tahun attended by members of the Board of
271
buku (jika ada); Directors in the fiscal year (if any);
e) penilaian Direksi terhadap kinerja komite yang e) The Board of Directors’ assessment of the
mendukung pelaksanaan tugas Direksi pada performance of the committees that support the
tahun buku paling sedikit memuat: implementation of the Board of Directors’ duties
for the fiscal year shall at least contain:
(1) prosedur penilaian kinerja; dan (1) Performance appraisal procedures; and
(2) kriteria yang digunakan seperti capaian (2) The criteria used are performance
kinerja selama tahun buku, kompetensi dan achievements during the fiscal year, are
kehadiran dalam rapat; dan competence and attendance at meetings;
and
f) dalam hal Emiten atau Perusahaan Publik tidak f) In the event that the Issuer or Public Company
memiliki komite yang mendukung pelaksanaan does not have a committee that supports the
tugas Direksi, maka diungkapkan mengenai hal 272 implementation of the duties of the Board of
tersebut. Directors, this matter shall be disclosed.
3) Dewan Komisaris, mencakup antara lain: 225-253 3) The Board of Commissioners, among others include:
a) Tugas dan tanggung jawab Dewan Komisaris; a) Duties and responsibilities of the Board of
226-230
Commissioners;
b) Pernyataan bahwa Dewan Komisaris memiliki b) Statement that the Board of Commissioners has
225
pedoman atau piagam (charter) Dewan Komisaris; already have the board manual or charter;
c) Kebijakan dan pelaksanaan tentang frekuensi c) Policies and implementation of the frequency
rapat Dewan Komisaris, termasuk rapat bersama of meetings of the Board of Commissioners,
Direksi, dan tingkat kehadiran anggota Dewan meetings of the Board of Commissioners with the
236-241
Komisaris dalam rapat tersebut termasuk tingkat Board of Directors and the level of attendance of
kehadiran dalam RUPS; members of the Board of Commissioners in these
meetings including attendance at the GMS;
d) pelatihan dan/atau peningkatan kompetensi d) Training and/or competency improvement of
244-250
anggota Dewan Komisaris: members of the Board of Commissioners:
(1) kebijakan pelatihan dan/atau peningkatan (1) Policy on competency training and/or
kompetensi anggota Dewan Komisaris, development of members of the Board
termasuk program orientasi bagi anggota 244 of Commissioners, including orientation
Dewan Komisaris yang baru diangkat (jika programs for newly appointed members of
ada); dan the Board of Commissioners (if any); and
(2) pelatihan dan/atau peningkatan kompetensi (2) Competency training and/or development
yang diikuti anggota Dewan Komisaris dalam 245 attended by members of the Board of
tahun buku (jika ada); Commissioners in the fiscal year (if any);
e) penilaian terhadap kinerja anggota Direksi dan e) The assessment on the performance of the Board
anggota Dewan Komisaris dan pelaksanaannya, 272-278 of Directors and Board of Commissioners and the
paling sedikit memuat: implementation, at least covering:
(1) Prosedur pelaksanaan penilaian kinerja; (1) procedure for the implementation of
272
performance assessment;
(2) Kriteria yang digunakan seperti capaian (2) Criteria used are performance achievements
kinerja selama tahun buku, kompetensi dan 273 during the fiscal year, competency and
kehadiran dalam rapat; dan attendance at meetings; and
(3) Pihak yang melakukan penilaian; 273 (3) Assessor;
f) penilaian Dewan Komisaris terhadap kinerja f) Board of Commissioners’ assessment of the
Komite yang mendukung pelaksanaan tugas performance of the Committees that support
251-253
Dewan Komisaris pada tahun buku meliputi: the implementation of the duties of the Board of
Commissioners in the fiscal year includes:
(1) prosedur penilaian kinerja; dan 251 (1) Performance appraisal procedures; and
(2) kriteria yang digunakan seperti capaian (2) The criteria used are performance
kinerja selama tahun buku, kompetensi dan 251-253 achievements during the fiscal year,
kehadiran dalam rapat; competency and attendance at meetings;
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4) Nominasi dan remunerasi Direksi dan Dewan 4) The nomination and remuneration of the Board of
Komisaris, paling sedikit memuat: 278-281 Directors and the Board of Commissioners shall at
least contain:
a) prosedur nominasi, meliputi uraian singkat a) Nomination procedure, including a brief
mengenai kebijakan dan proses nominasi anggota description of the policies and process for
Direksi dan/atau anggota Dewan Komisaris; dan 278 nomination of members of the Board of Directors
and/or members of the Board of Commissioners;
and
b) prosedur dan pelaksanaan remunerasi Direksi dan b) Procedures and implementation of remuneration
Dewan Komisaris, antara lain: 279 for the Board of Directors and the Board of
Commissioners, among others:
(1) prosedur penetapan remunerasi Direksi dan (1) Procedures for determining remuneration
Dewan Komisaris; 279 for the Board of Directors and the Board of
Commissioners;
(2) struktur remunerasi Direksi dan Dewan (2) The remuneration structure of the Board of
Komisaris seperti, gaji, tunjangan, tantiem/ Directors and the Board of Commissioners
279-280
bonus dan lainnya; dan such as salary, allowances, tantiem/bonus
and others; and
(3) besarnya remunerasi masing-masing anggota (3) The amount of remuneration for each
Direksi dan anggota Dewan Komisaris; 281 member of the Board of Directors and
member of the Board of Commissioners
5) Dewan Pengawas Syariah, bagi Emiten atau 5) Sharia Supervisory Board, for Issuer or Public
Perusahaan Publik yang menjalankan kegiatan usaha Company that conduct business based on sharia law,
berdasarkan prinsip syariah sebagaimana tertuang as stipulated in the articles of association, at least
dalam anggaran dasar, paling sedikit memuat: containing:
a) nama; a) name;
b) dasar hukum pengangkatan dewan pengawas b) Legal basis for the appointment of the sharia
syariah; supervisory board;
c) periode penugasan dewan pengawas syariah; c) Period of assignment of the sharia supervisory
board;
d) tugas dan tanggung jawab Dewan Pengawas d) duty and responsibility of Sharia Supervisory
Syariah; dan Board; and
e) frekuensi dan cara pemberian nasihat dan saran e) frequency and procedure in providing advice and
serta pengawasan pemenuhan Prinsip Syariah di suggestion, as well as the compliance of Sharia
Pasar Modal terhadap Emiten atau Perusahaan Principles by the Issuer or Public Company in the
Publik; Capital Market;
6) Komite Audit, mencakup antara lain: 284-299 6) Audit Committee, among others covering:
a) Nama dan jabatannya dalam keanggotaan komite; 287-289 a) Name and position in the committee;
b) Usia; 287-289 b) Age;
c) Kewarganegaraan; 287-289 c) Citizenship;
d) Riwayat pendidikan; 287-289 d) Education background;
e) Riwayat jabatan, meliputi informasi: 287-289 e) History of position; including:
(1) Dasar hukum untuk pengangkatan sebagai (1) Legal basis for appointment as committee
287-289
anggota komite; member;
(2) Rangkap jabatan, baik sebagai anggota (2) Dual position, as member of Board of
Dewan Komisaris, anggota Direksi, dan/atau Commissioners, member of Board of
287-289
anggota komite serta jabatan lainnya (jika Directors, and/or member of committee, and
ada); dan other position (if any); and
(3) Pengalaman kerja beserta periode waktunya (3) working experience and period in and
baik di dalam maupun di luar Emiten atau 287-289 outside the Issuer or Public Company;
Perusahaan Publik;
f) Periode dan masa jabatan anggota Komite Audit; f) Period and terms of office of the member of Audit
287
Committee;
g) Pernyataan independensi Komite Audit; g) statement of independence of the Audit
285-286
Committee;
h) Pendidikan dan/atau pelatihan yang telah diikuti h) Training and/or competency improvement that
294
dalam tahun buku (jika ada); dan have been followed in the fiscal year (if any);
i) Kebijakan dan pelaksanaan tentang frekuensi i) Policies and implementation of the frequency
rapat Komite Audit dan tingkat kehadiran anggota of audit committee meetings and the level of
290
Komite Audit dalam rapat tersebut; attendance of audit committee members in those
meetings; and
j) Pelaksanaan kegiatan Komite Audit pada tahun j) the activities of the Audit Committee in the
buku sesuai dengan yang dicantumkan dalam 290-293 year under review, in accordance with the Audit
pedoman atau piagam (charter) Komite Audit; Committee Charter;
7) Komite atau fungsi nominasi dan remunerasi Emiten 7) The nomination and remuneration committee or
atau Perusahaan Publik, paling sedikit memuat: 299-306 function of the Issuer or Public Company, at least
containing:
a) Nama dan jabatannya dalam keanggotaan komite; 301-302 a) Name and position in committee membership;
b) Usia; 301-302 b) Age;
c) Kewarganegaraan; 301-302 c) Nationality;
d) Riwayat pendidikan; 301-302 d) Educational history;
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e) Riwayat jabatan, meliputi informasi: 301-302 e) Position history, including information on:
(1) Dasar hukum penunjukan sebagai anggota (1) Legal basis for appointment as committee
301-302
komite; member;
(2) Rangkap jabatan, baik sebagai anggota (2) Concurrent positions, either as a member
Dewan Komisaris, anggota Direksi, dan/atau of the Board of Commissioners, member of
anggota komite serta jabatan lainnya (jika 301-302 the Board of Directors, and/or committee
ada); dan member and other positions (if any); and
(3) Pengalaman kerja beserta periode waktunya (3) Work experience and period of time both
baik di dalam maupun di luar Emiten atau 301-302 inside and outside the Issuer or Public
Perusahaan Publik; Company;
f) Periode dan masa jabatan anggota komite; f) Period and term of office of the committee
301
members;
g) Pernyataan independensi komite; 300 g) Statement of committee independence;
h) Pendidikan dan/atau pelatihan yang telah diikuti h) Training and/or competency improvement that
304-306
dalam tahun buku (jika ada); dan have been followed in the fiscal year (if any);
i) Uraian tugas dan tanggung jawab; 300 i) Description of duties and responsibilities;
j) Pernyataan bahwa telah memiliki pedoman atau j) A statement that it has a guideline or charter;
299-300
piagam (charter) komite;
k) Kebijakan dan pelaksanaan tentang frekuensi k) Policies and implementation of the frequency of
rapat komite dan tingkat kehadiran anggota 302-303 meetings and the level of attendance of members
komite dalam rapat tersebut; at the meeting;
l) uraian singkat pelaksanaan kegiatan pada tahun l) Brief description of the implementation of
303-304
buku; dan activities in the fiscal year; and
m) dalam hal tidak dibentuk komite nominasi dan m) In the event that no nomination and
remunerasi, Emiten atau Perusahaan Publik remuneration committee is formed, the Issuer
cukup mengungkapkan informasi sebagaimana or Public Company is sufficient to disclose the
dimaksud dalam huruf i) sampai dengan huruf l) information as referred to in letter i) to letter l) and
dan mengungkapkan: disclose:
(1) alasan tidak dibentuknya komite; dan (1) Reasons for not forming the committee; and
(2) pihak yang melaksanakan fungsi nominasi (2) The party carrying out the nomination and
dan remunerasi; remuneration function;
8) Komite lain yang dimiliki Emiten atau Perusahaan 8) Other committees owned by Issuers or Public
Publik dalam rangka mendukung fungsi dan tugas Companies in order to support the functions and tasks
Direksi (jika ada) dan/atau komite yang mendukung 306-316 of the Board of Directors (if any) and / or committees
fungsi dan tugas Dewan Komisaris, paling sedikit that support the functions and duties of the Board of
memuat: Commissioners, the least contains:
a) Nama dan jabatannya dalam keanggotaan komite; 309-310 a) Name and position in the Committee;
b) Usia; 309-310 b) Age;
c) Kewarganegaraan; 309-310 c) Citizenship;
d) Riwayat pendidikan; 309-310 d) Education background;
e) Riwayat jabatan, meliputi informasi: 309-310 e) History of position, including:
(1) Dasar hukum penunjukan sebagai anggota (1) Legal basis for the appointment as member
309-310
komite; of the committee;
(2) Rangkap jabatan, baik sebagai anggota (2) Dual position, as member of Board of
Dewan Komisaris, anggota Direksi, dan/atau Commissioners, member of Board of
309-310
anggota komite serta jabatan lainnya (jika Directors, and/or member of committee, and
ada); dan other position (if any); and
(3) Pengalaman kerja beserta periode waktunya (3) Working experience and period in and
baik di dalam maupun di luar Emiten atau 309-310 outside the Issuer or Public Company;
Perusahaan Publik;
f) Periode dan masa jabatan anggota komite; f) Period and terms of office of the member of Audit
308-309
Committee;
g) Pernyataan independensi komite; 307 g) Statement of committee independence;
h) Pendidikan dan/atau pelatihan yang telah diikuti h) Training and/or competency improvement that
313-316
dalam tahun buku (jika ada); dan have been followed in the fiscal year (if any); and
i) Uraian tugas dan tanggung jawab; 307-308 i) Description of duties and responsibilities;
j) Pernyataan bahwa telah memiliki pedoman atau j) A statement that the committee has had
307
piagam (charter) komite; guidelines or charters;
k) Kebijakan dan pelaksanaan tentang frekuensi k) Policies and implementation of the frequency of
rapat komite dan tingkat kehadiran anggota 311 committee meetings and the level of attendance
komite dalam rapat tersebut; of committee members at the meeting; and
l) uraian singkat pelaksanaan kegiatan pada tahun l) A brief description of the committee’s activities for
311-313
buku; dan the fiscal year;
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9) Sekretaris Perusahaan, mencakup antara lain: 316-319 9) Corporate Secretary, including:
a) nama; 317 a) name;
b) domisili; 317 b) domicile;
c) riwayat jabatan, meliputi informasi: 317 c) history of position, including:
(1) dasar hukum penunjukan sebagai Sekretaris (1) legal basis for the appointment as Corporate
317
Perusahaan; dan Secretary; and
(2) pengalaman kerja beserta periode waktunya (2) working experience and period in and
baik di dalam maupun di luar Emiten atau 317 outside the Issuer or Public Company;
Perusahaan Publik;
d) riwayat pendidikan; 317 d) education background;
e) pendidikan dan/atau pelatihan yang diikuti dalam e) education and/or training during the year under
317
tahun buku; dan review; and
f) uraian singkat pelaksanaan tugas Sekretaris f) brief description on the implementation of duties
Perusahaan pada tahun buku; 317-319 of the Corporate Secretary in the year under
review;
10) Unit Audit Internal, mencakup antara lain: 319-335 10) Internal Audit Unit, among others including:
a) Nama kepala Unit Audit Internal; 322-323 a) Name of Head of Internal Audit Unit;
b) Riwayat jabatan, meliputi informasi: 322-323 b) History of position, including:
(1) Dasar hukum penunjukan sebagai Kepala (1) Legal basis for the appointment as Head of
322-323
Audit Internal; dan Internal Audit Unit; and
(2) Pengalaman kerja beserta periode waktunya (2) Working experience and period in and
baik di dalam maupun di luar Emiten atau 322-323 outside the Issuer or Public Company;
Perusahaan Publik;
c) Kualifikasi atau sertifikasi sebagai profesi audit c) Qualification or certification as internal auditor
329-332
internal (jika ada); (if any);
d) Pendidikan dan/atau pelatihan yang diikuti dalam d) Education and/or training during the year under
329-332
tahun buku; review;
e) Struktur dan kedudukan Unit Audit Internal; 321-323 e) Structure and position of Internal Audit Unit;
f) Uraian tugas dan tanggung jawab; 324 dan f) Description of duties and responsibilities;
325
g) Pernyataan bahwa telah memiliki pedoman atau g) Statement that the Internal Audit Unit has already
324-325
piagam (charter) Unit Audit Internal; dan have Internal Audit Unit charter; and
h) Uraian singkat pelaksanaan tugas Unit Audit h) Brief description on the implementation of duty of
332-335
Internal pada tahun buku; Internal Audit Unit during the year under review;
11) Uraian mengenai sistem pengendalian internal 11) Description on internal control system adopted by the
(internal control) yang diterapkan oleh Emiten atau 336-339 Issuer or Public Company, at least covering:
Perusahaan Publik, paling sedikit mengenai:
a) Pengendalian keuangan dan operasional, serta a) Financial and operational control, and compliance
kepatuhan terhadap peraturan perundang- 336 to the other prevailing rules; and
undangan lainnya; dan
b) Tinjauan atas efektivitas sistem pengendalian b) Review on the effectiveness of internal control
337-338
internal; systems;
c) Pernyataan Direksi dan/atau Dewan Komisaris atas c) Statement of the Board of Directors and/or Board
kecukupan sistem pengendalian internal; 338 of Commissioners on the adequacy of the internal
control system;
12) Sistem manajemen risiko yang diterapkan oleh Emiten 12) Risk management system implemented by
341-345
atau Perusahaan Publik, paling sedikit mengenai: the Company, at least includes:
a) Gambaran umum mengenai sistem manajemen a) General description about the Company’s
risiko Emiten atau Perusahaan Publik; 341 risk management system the Issuer or Public
Company;
b) Jenis risiko dan cara pengelolaannya; dan 342-344 b) Types of risk and the management; and
c) Tinjauan atas efektivitas sistem manajemen risiko c) Review the effectiveness of the risk management
344
Emiten atau Perusahaan Publik; system applied by the Issuer or Public Company;
d) Pernyataan Direksi dan/atau Dewan Komisaris atau d) Statement of the Board of Directors and/or the
komite audit atas kecukupan sistem manajemen 345 Board of Commissioners or the audit committee
risiko; on the adequacy of the risk management system;
13) Perkara hukum yang berdampak material yang 13) Legal cases that have a material impact faced by
dihadapi oleh Emiten atau Perusahaan Publik, entitas Issuers or Public Companies, subsidiaries, members of
346-352
anak, anggota Direksi dan anggota Dewan Komisaris the Board of Directors and members of the Board of
(jika ada), antara lain meliputi: Commissioners (if any), at least contain:
a) Pokok perkara/gugatan; 346-352 a) Substance of the case/claim;
b) Status penyelesaian perkara/gugatan; dan 346-352 b) Status of settlement of case/claim; and
c) Pengaruhnya terhadap kondisi Emiten atau c) Potential impacts on the condition of the Issuer or
346-352
Perusahaan Publik; Public Company;
14) Informasi tentang sanksi administratif yang dikenakan 14) information about administrative sanctions imposed
kepada Emiten atau Perusahaan Publik, anggota to Issuer or Public Company, members of the Board
Dewan Komisaris dan Direksi, oleh otoritas Pasar Modal 352 of Commissioners and the Board of Directors, by the
dan otoritas lainnya pada tahun buku (jika ada); Capital Market Authority and other authorities during
the last fiscal year (if any);
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15) Informasi mengenai kode etik Emiten atau Perusahaan 15) information about codes of conduct of the Issuer or
353-356
Publik meliputi: Public Company, includes:
a) Pokok-pokok kode etik; 353 a) Key points of the code of conduct;
b) Bentuk sosialisasi kode etik dan upaya b) Socialization of the code of conduct and
355
penegakannya; dan enforcement; and
c) Pernyataan bahwa kode etik berlaku bagi anggota c) Statement that the code of conduct is applicable
Direksi, anggota Dewan Komisaris, dan karyawan for the Board of Commissioners, the Board of
354
Emiten atau Perusahaan Publik; Directors, and employees of the Issuer of Public
Company;
16) Uraian singkat mengenai kebijakan pemberian 16) A brief description of the policy of providing long-term
kompensasi jangka panjang berbasis kinerja kepada performance-based compensation to management
manajemen dan/atau karyawan yang dimiliki oleh and/or employees owned by the Issuer or Public
Emiten atau Perusahaan Publik (jika ada), antara Company (if any), including the management stock
lain berupa program kepemilikan saham oleh ownership program (MSOP) and/or program employee
manajemen (management stock ownership program/ stock ownership (ESOP);
MSOP) dan/atau program kepemilikan saham oleh
356
karyawan (employee stock ownership program/ESOP);
Dalam hal pemberian kompensasi berupa program
kepemilikan saham oleh manajemen (management
stock ownership program/MSOP) dan/atau program
kepemilikan saham oleh karyawan (employee
stock ownership program/ESOP), informasi yang
diungkapkan paling sedikit memuat:
a) jumlah saham dan/atau opsi; a) Number of shares and/or options;
b) jangka waktu pelaksanaan; b) Implementation period;
c) persyaratan karyawan dan/atau manajemen yang c) Requirements for eligible employees and/or
berhak; dan management; and
d) harga pelaksanaan atau penentuan harga d) Exercise price or determination of exercise price;
pelaksanaan;
17) Uraian singkat mengenai kebijakan pengungkapan 17) A brief description of the information disclosure policy
281-282
informasi mengenai: regarding:
a) Kepemilikan saham anggota Direksi dan anggota a) Share ownership of members of the Board
Dewan Komisaris paling lambat 3 (tiga) hari of Directors and members of the Board of
kerja setelah terjadinya kepemilikan atau setiap Commissioners no later than 3 (three) working
perubahan kepemilikan atas saham Perusahaan days after the occurrence of ownership or any
Terbuka; dan change in ownership of shares of a Public
Company; and
b) Pelaksanaan atas kebijakan dimaksud; b) Implementation of the policy;
18) Uraian mengenai sistem pelaporan pelanggaran 18) Description of whistleblowing system at the Issuer or
(whistleblowing system) di Emiten atau Perusahaan 357-360 Public Company (if any), among others include:
Publik (jika ada), antara lain meliputi:
a) Cara penyampaian laporan pelanggaran; 358 a) Mechanism for violation reporting;
b) Perlindungan bagi pelapor; 359 b) Protection for the whistleblower;
c) Penanganan pengaduan; 358-359 c) Handling of violation reports;
d) Pihak yang mengelola pengaduan; dan d) Unit responsible for handling of violation report;
358-359
and
e) Hasil dari penanganan pengaduan, paling sedikit e) Results from violation report handling, at least
360
meliputi: includes:
(1) Jumlah pengaduan yang masuk dan diproses (1) Number of complaints received and
360
dalam tahun buku; dan processed during the fiscal year; and
(2) Tindak lanjut pengaduan; 360 (2) Follow up of complaints;
19) Uraian mengenai kebijakan anti korupsi Emiten atau 19) A description of the anti-corruption policy of the Issuer
360-362
Perusahaan Publik, paling sedikit memuat: or Public Company, at least containing:
a) program dan prosedur yang dilakukan dalam a) Programs and procedures implemented in
mengatasi praktik korupsi, balas jasa (kickbacks), overcoming corrupt practices, kickbacks, fraud,
360-362
fraud, suap dan/atau gratifikasi dalam Emiten atau bribery and/or gratification in Issuers or Public
Perusahaan Publik; dan Companies; and
b) pelatihan/sosialisasi anti korupsi kepada karyawan b) Anti-corruption training/socialization to
360-362
Emiten atau Perusahaan Publik; employees of Issuers or Public Companies;
20) Penerapan atas Pedoman Tata Kelola Perusahaan 20) Implementation of the Guidelines of Corporate
Terbuka bagi Emiten yang menerbitkan Efek Bersifat 364-372 Governance for Public Companies for Issuer issuing
Ekuitas atau Perusahaan Publik, meliputi: Equity-based Securities or Public Company, including:
a) pernyataan mengenai rekomendasi yang telah a) statement regarding recommendation that have
364-372
dilaksanakan; dan/atau been implemented; and/or
b) penjelasan atas rekomendasi yang belum b) description of recommendation that have not
dilaksanakan, disertai alasan dan alternatif 364-372 been implemented, along with the reason and
pelaksanaannya (jika ada); alternatives of implementation (if any);
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h. Tanggung Jawab Sosial dan Lingkungan Emiten atau h. Social and Environmental Responsibility of the Issuer or
Perusahaan Publik Public Company
1) Informasi yang diungkapkan dalam bagian tanggung 1) The information disclosed in the social and
jawab sosial dan lingkungan merupakan Laporan environmental responsibility section is a Sustainability
Keberlanjutan (Sustainability Report) sebagaimana Report as referred to in the Financial Services Authority
dimaksud dalam Peraturan Otoritas Jasa Keuangan Regulation Number 51/POJK.03/2017 concerning the
Nomor 51/POJK.03/2017 tentang Penerapan Keuangan Implementation of Sustainable Finance for Financial
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, Services Institutions, Issuers, and Public Companies, at
dan Perusahaan Publik, paling sedikit memuat: at least includes:
a) penjelasan strategi keberlanjutan; a) Explanation of the sustainability strategy;
b) ikhtisar aspek keberlanjutan (ekonomi, sosial, dan b) Overview of sustainability aspects (economic,
lingkungan hidup); social, and environmental);
c) profil singkat Emiten atau Perusahaan Publik; c) Brief profile of the Issuer or Public Company;
d) penjelasan Direksi; d) Explanation of the Board of Directors;
e) tata kelola keberlanjutan; e) Sustainability governance;
f) kinerja keberlanjutan; f) Sustainability performance;
g) verifikasi tertulis dari pihak independen, jika ada; g) Written verification from an independent party,
if any;
h) Lembar umpan balik (feedback) untuk pembaca, h) Feedback sheet for readers, if any; and
jika ada; dan
i) anggapan Emiten atau Perusahaan Publik i) The response of the Issuer or Public Company to
terhadap umpan balik laporan tahun sebelumnya; the previous year’s report feedback;
2) Laporan Keberlanjutan sebagaimana dimaksud 2) The Sustainability Report as referred to in number 1)
pada angka 1), harus disusun sesuai Pedoman Teknis must be prepared in accordance with the Technical
Penyusunan Laporan Keberlanjutan (Sustainability Guidelines for the Preparation of a Sustainability
Report) Bagi Emiten dan Perusahaan Publik Report for Issuers and Public Companies as contained
sebagaimana tercantum dalam Lampiran II yang in Appendix II which is an integral part of this Financial
merupakan bagian tidak terpisahkan dari Surat Edaran Services Authority Circular Letter;
Otoritas Jasa Keuangan ini;
3) Informasi Laporan Keberlanjutan (Sustainability Report) 3) Information on the Sustainability Report in number
pada angka 1) dapat: 1) can:
a) diungkapkan pada bagian lain yang relevan di luar a) Disclosed in other relevant sections outside the
bagian tanggung jawab sosial dan lingkungan, Social and Environmental Responsibility section,
seperti penjelasan Direksi terkait Laporan such as the Directors’ explanation regarding the
Keberlanjutan diungkapkan dalam bagian terkait Sustainability Report disclosed in the section
Laporan Direksi; dan/atau related to the Directors’ Report; and/or
b) merujuk pada bagian lain di luar bagian tanggung b) Refers to other sections outside the Social and
jawab sosial dan lingkungan dengan tetap Environmental Responsibility section by still
mengacu pada Pedoman Teknis Penyusunan referring to the Technical Guidelines for the
Laporan Keberlanjutan (Sustainability Report) Preparation of Sustainability Reports for Issuers
Bagi Emiten dan Perusahaan Publik sebagaimana and Public Companies as listed in Appendix II
tercantum dalam Lampiran II yang merupakan which is an integral part of this Financial Services
bagian tidak terpisahkan dari Surat Edaran Otoritas Authority Circular Letter, such as the profile of the
Jasa Keuangan ini, seperti profil Emiten atau Issuer or Public Company;
Perusahaan Publik;
4) Laporan Keberlanjutan (Sustainability Report) 4) The Sustainability Report as referred to in number 1) is
sebagaimana dimaksud pada angka 1) merupakan an inseparable part of the Annual Report but can be
bagian yang tidak terpisahkan dari Laporan Tahunan presented separately from the Annual Report;
namun dapat disajikan secara terpisah dengan Laporan
Tahunan;
5) Dalam hal Laporan Keberlanjutan disajikan secara 5) In the event that the Sustainability Report is presented
terpisah dengan Laporan Tahunan, informasi yang separately from the Annual Report, the information
diungkapkan dalam Laporan Keberlanjutan dimaksud disclosed in the Sustainability Report must:
harus:
a) memuat seluruh informasi sebagaimana dimaksud a) Contains all the information as referred to in
pada angka 1); dan number 1); and
b) disusun sesuai Pedoman Teknis Penyusunan b) Prepared in accordance with the Technical
Laporan Keberlanjutan (Sustainability Report) Guidelines for the Preparation of a Sustainability
Bagi Emiten dan Perusahaan Publik sebagaimana Report for Issuers and Public Companies as listed
tercantum dalam Lampiran II yang merupakan in Appendix II which is an integral part of this
bagian tidak terpisahkan dari Surat Edaran Otoritas Financial Services Authority Circular Letter;
Jasa Keuangan ini;
6) Dalam hal Laporan Keberlanjutan disajikan secara 6) In the event that the Sustainability Report is
terpisah dengan Laporan Tahunan, maka dalam bagian presented separately from the Annual Report, then
tanggung jawab sosial dan lingkungan memuat the Social and Environmental Responsibility section
informasi bahwa informasi mengenai tanggung jawab contains information that information on Social and
sosial dan lingkungan telah diungkapkan dalam Environmental Responsibility has been disclosed in
Laporan Keberlanjutan yang disajikan secara terpisah the Sustainability Report which is presented separately
dari Laporan Tahunan; dan from the Annual Report; and
7) Penyampaian Laporan Keberlanjutan (Sustainability 7) Submission of the Sustainability Report which is
Report) yang disajikan secara terpisah dengan Laporan presented separately from the Annual Report must be
Tahunan harus disampaikan bersamaan dengan submitted together with the Annual Report.
penyampaian Laporan Tahunan.
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i Laporan Keuangan Tahunan yang Telah Diaudit i Audited Annual Financial Statement
Laporan keuangan tahunan yang dimuat dalam Laporan Financial Statements included in Annual Report should
Tahunan disusun sesuai dengan Standar Akuntansi be prepared in accordance with the Financial Accounting
Keuangan di Indonesia dan telah diaudit oleh Akuntan. Standards in Indonesia and audited by an Accountant. The
Laporan keuangan dimaksud memuat pernyataan mengenai said financial statement should be included with statement
pertanggungjawaban atas laporan keuangan sebagaimana of responsibility for financial report as stipulated in the
diatur dalam peraturan perundang-undangan di sektor legislations in the Capital Markets sector governing the
Pasar Modal yang mengatur mengenai tanggung jawab responsibility of the Board of Directors on the financial
Direksi atas laporan keuangan atau peraturan perundang- report or the legislations in the Capital Markets sector
undangan di sektor Pasar Modal yang mengatur mengenai governing the periodic reports of securities company in the
laporan berkala Perusahaan Efek dalam hal Emiten event the Issuer is a Securities Company; and
merupakan Perusahaan Efek; dan
j Surat Pernyataan Anggota Direksi dan Anggota Dewan j Letter of Statement of the Board of Directors and the Board
Komisaris tentang Tanggung Jawab atas Laporan Tahunan of Commissioners regarding the Responsibility for Annual
Reporting
Surat pernyataan anggota Direksi dan anggota Dewan Letter of statement of the Board of Directors and the Board
Komisaris tentang tanggung jawab atas Laporan Tahunan of Commissioners regarding the responsibility for Annual
disusun sesuai dengan format Surat Pernyataan Anggota Reporting should be prepared according to the format of
Direksi dan Anggota Dewan Komisaris tentang Tanggung letter of statement of member of Board of Directors and
Jawab atas Laporan Tahunan sebagaimana tercantum dalam the Board of Commissioners regarding the responsibility
Lampiran yang merupakan bagian tidak terpisahkan dari for Annual Reporting as attached in the Attachment, which
Surat Edaran Otoritas Jasa Keuangan ini. is an integral part of this Circulation Letter of the Financial
Services Authority.
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Daftar Pengungkapan
Sesuai Peraturan
Otoritas Jasa Keuangan
Nomor 51/POJK.03/2017 [OJK G.4]
List of Disclosure Based on POJK No.51/POJK.03/2017
No. Indeks
Nama Indeks Halaman
Index
Name of Index Page
Number
Strategi Keberlanjutan | Sustainability Strategy
A.1 Penjelasan Strategi Keberlanjutan
379
Explanation on Sustainability Strategies
Ikhtisar Kinerja Aspek Keberlanjutan | Overview of Sustainability Aspects Performance
B.1 Aspek Ekonomi
376
Economy Aspects
B.2 Aspek Lingkungan Hidup
377
Environmental Aspects
B.3 Aspek Sosial
378
Social Aspects
Profil Perusahaan | Company Profile
C.1 Visi, Misi, dan Nilai Keberlanjutan
82
Vission, Mission, Sustainable Values
C.2 Alamat Perusahaan
69
Company Address
C.3 Skala Usaha:
Total aset atau kapitalisasi dan total kewajiban;
Jumlah karyawan menurut jenis kelamin, jabatan, usia, pendidikan, dan status ketenagakerjaan;
Nama pemegang saham dan persentase kepemilikan saham; dan Wilayah operasional
68, 70, 93, 114
Business Scale:
Total assets or assets capitalizationm and total liabilities;
Total employee based on gender, position, age, education and employment status;
Percentage of share ownership; and Operational area.
C.4 Produk, Layanan, dan Kegiatan Usaha yang Dijalankan
86, 88
Product, Service and Business Activities
C.5 Keanggotaan pada Asosiasi
96
Member Association
C.6 Perubahan Emiten dan Perusahaan Publik yang Bersifat Signifikan
96
Significant Changes
Penjelasan Direksi | Director Explanation
D.1 Penjelasan Direksi
44
Director Explanation
Tata Kelola Keberlanjutan | Sustainable Corporate Governance
E.1 Penanggung Jawab Penerapan Keuangan Berkelanjutan
382
Person in Charge Responsibility for Sustainable Finance
E.2 Pengembangan Kompetensi Terkait Keuangan Berkelanjutan
384
Sustainable Finance Competency Development
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Daftar Pengungkapan Sesuai Peraturan Otoritas Jasa Keuangan
Nomor 51/POJK.03/2017
List of Disclosure Based on POJK No.51/POJK.03/2017
No. Indeks
Nama Indeks Halaman
Index
Name of Index Page
Number
E.3 Penilaian Risiko Atas Penerapan Keuangan Berkelanjutan
384
Sustainable Finance Risk Assessment Implementation
E.4 Hubungan dengan Pemangku Kepentingan
386
Stakeholders Relations
E.5 Permasalahan Terhadap Penerapan Keuangan Berkelanjutan
387
Sustainable Finance Implementation Problems
Kinerja Keberlanjutan | Sustainable Performance
F.1 Kegiatan Membangun Budaya Keberlanjutan
392
The Activities of Building a Culture of Sustainability
Kinerja Ekonomi | Economic Performance
F.2 Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau Investasi, Pendapatan
dan Laba Rugi
389
Comparison of Production Targets and Performance, Portfolio, Financial Targets, or Investment,
Revenue and Profit
F.3 Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi pada Instrumen
Keuangan atau Proyek yang Sejalan dengan Keuangan Berkelanjutan
399
Comparison of Portfolio Targets and Performance, Financing Targets, or Investments in Financial
Instruments or Projects in Line With the Implementation of Sustainable Finance
Kinerja Lingkungan Hidup | Environmental Performance
F.4 Biaya Lingkungan Hidup
410
Environment Cost Incurred
Aspek Material | Material Aspect
F.5 Penggunaan Material yang Ramah Lingkungan
396
Use of Environmentally Friendly Materials
Aspek Energi | Energy Aspect
F.6 Jumlah dan Intensitas Energi yang Digunakan
400
The Amount and Intensity of Energy Used
F.7 Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan
400
Efforts and Achievement of Energy Efficiency Including Use of Renewable Energy Sources
Aspek Air | Water Aspect
F.8 Penggunaan Air
406
Water Used
Aspek Keanekaragaman Hayati | Biodiversity Aspect
F.9 Dampak dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi atau Memiliki
Keanekaragaman Hayati 407
Impacts from Operational Areas Close to or in Conservation Areas or Having Biodiversity
F.10 Usaha Konservasi Keanekaragaman Hayati
407
Biodiversity Conservation Efforts
Aspek Emisi | Emission Aspect
F.11 Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan Jenisnya
402
The Amount and Intensity of Emissions Produced by Type
F.12 Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan
398
Efforts and Achievement Emission Reduction Carried Out
Aspek Limbah dan Efluen | Waste and Effluent Aspect
F.13 Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan Jenis
409
The Amount of Waste and Effluent Produced by Type
F.14 Mekanisme Pengelolaan Limbah dan Efluen
408
Mechanism of Waste and Effluent Management
F.15 Tumpahan yang Terjadi (jika ada) Tidak Ada
Spills that Occur (if any) None
Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
Page 669
669
No. Indeks
Nama Indeks Halaman
Index
Name of Index Page
Number
Aspek Pengaduan Terkait Lingkungan Hidup | Environmental Complaint Aspect
F.16 Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan
410
The Amount and Material of Environmental Complaints Received and Resolved
Kinerja Sosial | Social Aspect
F.17 Komitmen untuk Memberikan Layanan atas Produk dan/atau Jasa yang Setara kepada Konsumen
451
Commitment to Provide Services for Equivalent Products and/or Services to Consumers
Aspek Ketenagakerjaan | Employment Aspect
F.18 Kesetaraan Kesempatan Bekerja
414
Equality of Employment Opportunities
F.19 Tenaga Kerja Anak dan Tenaga Kerja Paksa
411
Child Labor and Forced Labor
F.20 Upah Minimum Regional
420
The Regional Minimum Wage
F.21 Lingkungan Bekerja yang Layak dan Aman
421
Decent and Safe Working Environment
F.22 Pelatihan dan Pengembangan Kemampuan Pegawai
417
Training and Capacity Building of Employees
Aspek Masyarakat | Society Aspect
F.23 Dampak Operasi Terhadap Masyarakat Sekitar
439
Operational Impacts to the Surrounding Community
F.24 Pengaduan Masyarakat
450
Public Complaints
F.25 Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL)
441
Environmental and Social Responsibility Activities
Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan | Responsibilities for Developing Sustainable Products/Services
F.26 Inovasi dan Pengembangan Produk/Jasa Keuangan Berkelanjutan
451
Innovation and Development of Sustainable Financial Products and/or Services
F.27 Produk/Jasa yang Sudah Dievalualsi Keamanannya bagi Pelanggan
453
Products/Services that have been Evaluated for Safety for Customers
F.28 Dampak Produk/Jasa
451
Products/Service Impacts
F.29 Jumlah Produk yang Ditarik Kembali
454
Number of Products Recalled
F.30 Survei Kepuasan Pelanggan Terhadap Produk dan/atau Jasa Keuangan Berkelanjutan
454
Customer Satisfaction Survey of Sustainable Finance and/or Services
Lain-lain | Others
G.1 Verifikasi Tertulis dari Pihak Independen (jika ada)
456
Written Verification from an Independent Party (if any)
G.2 Lembar Umpan Balik
673
Feedback Form
G.3 Tanggapan Terhadap Umpan Balik Laporan Keberlanjutan Tahun Sebelumnya
456
Feedback on Previous Year’s Sustainability Report
G.4 Daftar Pengungkapan Sesuai Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang
Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik
667
Disclosure List Based on POJK No.51/POJK.03/2017 regarding the Implementation of Sustainable
Finance for Financial Services Institutions, Listed Companies and Public Companies
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
Page 670
670
Indeks Isi GRI
GRI Content Index – With Reference
Pernyataan penggunaan PT Krakatau Steel (Persero) Tbk telah melaporkan informasi yang dikutip dalam
Statement of use
indeks GRI ini untuk periode 1 Januari-31 Desember 2023 dengan mengacu pada
Standar GRI
PT Krakatau Steel (Persero) Tbk has reported the information cited in this GRI
content index for the period January 1st-December 31st 2023 with reference to the
GRI Standards.
GRI 1 used GRI 1: Foundation 2021
Lokasi Halaman
GRI Standard Pengungkapan | Disclosure Page Location
GRI 2 2-1 Informasi Organisasi 68, 69, 93
Organization Details
2-2 Entitas yang Termasuk dalam Laporan Keuangan Dikonsolidasi 456
Entities Included in the Consolidated Financial Statement
2-3 Periode Pelaporan, Frekuensi, dan Titik Kontak 456
Reporting Period, Frequency and Contact Point
2-4 Pernyataan Kembali Informasi 456
Restatement of Information
2-5 Verifikasi Pihak Eksternal 456
External Assurance
2-6 Kegiatan, Rantai Pasokan, dan Hubungan Bisnis Lainnya 68, 70, 86, 88
Activities, Value Chain and Other Business Relationships
2-7 Karyawan 114
Employees
2-9 Struktur Tata Kelola dan Komposisi 382
Governance Structure and Composition
2-12 Peran Badan Tata Kelola Tertinggi dalam Mengawasi Pengelolaan Dampak 382
Role of the Highest Governance Body in Overseeing the Management of Impacts
2-17 Pengetahuan Kolektif Badan Tata Kelola Tertinggi 384
Collective Knowledge of the Highest Governance Body
2-22 Pernyataan Tentang Strategi Pembangunan Berkelanjutan 44
Statement on Sustainable Development Strategy
2-23 Komitmen Kebijakan 379
Policy Commitments
2-27 Kepatuhan Terhadap Regulasi dan Hukum 409
Compliance with Laws and Regulations
2-28 Keanggotaan Asosiasi 96
Membership Associations
2-29 Pendekatan Pelibatan Pemangku Kepentingan 386
Approach to Stakeholder Engagement
2-30 Perjanjian Perundingan Kolektif 422
Collective Bargaining Agreements
GRI 3 3-1 Proses Menentukan Topik Material 457
Process to Determine Material Topics
3-2 Daftar Topik Material 458
List of Material Topics
Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
Page 671
671
Lokasi Halaman
GRI Standard Pengungkapan | Disclosure Page Location
EKONOMI | ECONOMIC
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 389
GRI 201 201-1 Nilai Ekonomi Langsung yang Dihasilkan dan Didistribusikan
Kinerja Ekonomi Direct Economic Value Generated and Distributed
161, 389
Economic
Performance
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 441
GRI 203 203-1 Investasi Infrastruktur dan Dukungan Layanan
Dampak Infrastructure Investments and Services Supported
Ekonomi Tidak 203-2
442, 443
Langsung
Indirect
Economic Impact
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 360
GRI 205 205-2 Komunikasi dan Pelatihan Tentang Kebijakan dan Prosedur Anti-korupsi
Antikorupsi Communication and Training About Anti-corruption Policies and Procedures 361
Anti-corruption
LINGKUNGAN | ENVIRONMENT
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 396
GRI 301 301-1 Material yang Digunakan Berdasarkan Berat atau Volume
396
Material Policy Commitments
Materials
301-2 Material Input dari Daur Ulang yang Digunakan
396
Recycled Input Materials Used
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 398
GRI 302 302-1 Konsumsi Energi dalam Organisasi
Energi Energy Consumption Within the Organization 400
Energy
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 403
GRI 303 303-1 Interaksi dengan Air Sebagai Sumber Daya Bersama
Air dan Efluen Interactions With Water As A Shared Resource
404
Water and
Effluents
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 407
GRI 304 304-1 Lokasi Operasi yang Dimiliki, Disewa, Dikelola, atau Berdekatan Dengan,Kawasan Lindung
Keanekaragaman dan Kawasan Dengan Nilai Keanekaragaman Hayati Tinggi di Luar Kawasan Lindung
407
Hayati Operational Sites Owned, Leased, Managed In, or Adjacent to, Protected Areas and Areas
Biodiversity of High Biodiversity Value Outside Protected Areas
304-2 Dampak Signifikan dari Kegiatan, Produk, dan Jasa Pada Keanekaragaman Hayati
407
Significant Impacts of Activities, Products, and Services on Biodiversity
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 398
GRI 305 305-1 Emisi GRK Langsung (Cakupan 1)
403
Emisi Direct GHG Emissions (Scope1)
Emission
305-2 Emisi Energi GRK (Cakupan 2) Tidak Langsung
403
Energy Indirect (Scope 2) GHG Emmisions
305-3 Emisi GRK (Cakupan 3) Tidak Langsung Lainnya
403
Other Indirect (Scope 3) GHG Emmisions
305-4 Intensitas Emisi GRK
403
GHG Emissions Intensity
305-7 Nitrogen Oksida (NOX), Sulfur Oksida (SOX), dan Emisi Udara Signifikan Lainnya
403
Nitrogen Oxides (NOX), Sulfur Oxides (SOX), and Other Significant Air Emissions
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 408
GRI 306 306-1 Timbulan Limbah dan Dampak-dampak yang Signifikan Terkait Limbah
408
Limbah Waste Generation and Significant Waste-related Impacts
Waste
306-2 Pengelolaan Dampak yang Signifikan Terkait Limbah
408
Management of Significant Waste-related Impacts
306-4 Limbah yang Dialihkan dari Pembuangan Akhir
408
Waste Diverted From Disposal
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
Page 672
672
Indeks Isi GRI
GRI Content Index – With Reference
Lokasi Halaman
GRI Standard Pengungkapan | Disclosure Page Location
Sosial | Social
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 411
GRI 401 401-1 Perekrutan Karyawan Baru dan Pengantian Karyawan
Ketenagakerjaan New Employee Hires and Employee Turnover 416
Employment
401-2 Tunjangan yang Diberikan Kepada Karyawan Purnawaktu yang Tidak Diberikan Kepada
Karyawan Sementara atau Paruh Waktu
420
Benefits Provided to Full-time Employees That Are Not Provided to Temporary or Part-
Time Employees
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 422
GRI 402 402-1 Periode Pemberitahuan Minimum Terkait Perubahan Operasional
Hubungan Minimum Notice Periods Regarding Operational Changes
Tenaga Kerja/
Manajemen 422
Labor/
Management
Relations
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 425
GRI 403 403-1 Sistem Manajemen Kesehatan dan Keselamatan Kerja
425
Keselamatan dan Occupational Health and Safety Management System
Kesehatan Kerja
Occupational 403-2 Identifikasi Bahaya, Penilaian Risiko, Dan Investigasi Insiden
430, 431
Health and Safety Hazard Identification, Risk Assessment, And Incident Investigation
403-3 Layanan Kesehatan Kerja
428
Occupational Health Services
403-4 Partisipasi, Konsultan, dan Komunikasi Pekerja pada Kesehatan dan Keselamatan Kerja
Worker Participation, Consultation, and Communication on Occupational Health and 427
Safety
403-5 Pelatihan bagi Pekerja Mengenai Keselamatan dan Kesehatan Kerja
428
Worker Training on Occupational Health and Safety
403-9 Kecelakaan Kerja
429
Work-related Injuries
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 417
GRI 404 404-1 Rata-Rata Jam Pelatihan Per Tahun Per Karyawan
417
Pelatihan & Average Hours of Training Per Year Per Employee
Pendidikan
Training & 404-2 Program untuk Meningkatkan Keterampilan Karyawan dan Program Bantuan Peralihan
417
Education Programs for Upgrading Employee Skills and Transition Assistance Programs
404-3 Persentase Karyawan yang Menerima Tinjauan Rutin Terhadap Kinerja dan
Pengembangan Karier
420
Percentage of Employees Receiving Regular Performance and Career Development
Reviews
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics
Keanekaragaman 405-1 Keanekaragaman Badan Tata Kelola dan Karyawan
dan Kesempatan Diversity of Governance Bodies and Employees
yang Setara
412, 413
Diversity and
Equal
Opportunity
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 438
GRI 413 413-1 Operasi dengan Keterlibatan Masyarakat Lokal, Penilaian Dampak dan Program
Masyarakat Lokal Pengembangan
441
Local Community Operations with Local Community Engagement, Impact Assessments, and Development
Programs
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 451
GRI 416 416-1 Penilaian Dampak Kesehatan dan Keselamatan dari Berbagai Kategori Produk dan Jasa
Kesehatan dan Assessment of the Health and Safety Impacts of Product and Service Categories
Keselamatan
451
Pelanggan
Customer Health
and Safety
Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
Page 673
673
Form Umpan Balik
Feedback Form
Silahkan pilih salah satu kelompok pemangku kepentingan yang paling mewakili Anda:
Please tick the box for the stakeholder group that best describes you:
Employee Regulator Others: ___________________
Contractor/Sub-contractor/Vendor/Supplier NGO
Customer Media
Investor/Financial Analyst/Shareholders Student/Academics
Bagaimana peniliaian Anda terhadap laporan ini:
Please rate the report for:
(1 being POOR up to 5 being EXCELLENT)
Parameter | Parameter 1 2 3 4 5
Dapat memenuhi kebutuhan informasi yang anda butuhkan
Meeting your information needs
Konten yang lengkap
Content completeness
Transparan
Transparency
Jelas dan mudah dimengerti
Clarity and easy to understand
Kemudahan dalam mencari informasi tertentu
Ease in finding information
Keseluruhan Laporan
Overall Report
Apa yang menjadi perhatian utama bagi Anda mengenai performa keberlanjutan kami?
Does the report address your main concerns about our sustainability performance?
Please elaborate:
PT KRAKATAU STEEL (PERSERO) TBK 2023 Annual Report & Sustainability Report
Page 674
674 Form Umpan Balik Feedback Form Mohon berikan saran kepada kami untuk meningkatkan kualitas laporan berikutnya How could we improve this report in the future Laporan Tahunan & Laporan Keberlanjutan 2023 PT KRAKATAU STEEL (PERSERO) TBK
Page 675
Page 676
2023 Laporan Tahunan Annual Report Mengatasi Tantangan dan Siap Bangkit Kembali Navigating Challenges, Ready to Rebound HEAD OFFICE TECHNOLOGY BUILDING PLANT SITE KRAKATAU STEEL Jl. Asia Raya, Cilegon, 42435 T (+62) 254 392519 JAKARTA OFFICE GEDUNG KRAKATAU STEEL Jl. Jend. Gatot Subroto Kav. 54 Jakarta Selatan 12950, Indonesia T (+62) 21 5221255 (Hunting) F (+62) 21 5200876, 204208, 5200793 SURABAYA BRANCH OFFICE Jl. KH Mas Mansyur No. 229 Surabaya 60162, Indonesia T (+62) 31 3534057 F (+62) 21 5200876, 204208, 5200793
Names mentioned 223 people and organisations named in the text · linked when the evidence is strong
unresolved
person
Bangkit Kembali
· Komisaris
p.6
unresolved
org
Kantor Akuntan Publik Bersifat Signifikan
p.6
unresolved
person
Sustainabile Governance
· Corporate Secretary
p.7
unresolved
org
Indonesia Stock Exchange
p.17 ×2
unresolved
org
PT Krakatau Sarana Infrastruktur
p.18 ×6
unresolved
org
PT Krakatau Daya Listrik
p.18 ×6
unresolved
org
PT Krakatau Tirta Industri
p.18 ×9
unresolved
org
PT Krakatau Sarana Infrastruktur Subsidiary
p.18
unresolved
org
PT KBS
p.19 ×6
unresolved
org
PT Melchers Melindo Indonesia
p.19 ×2
unresolved
org
PT Krakatau Pipe Industries
p.20 ×6
unresolved
org
Kota Nusantara Krakatau Steel
p.20
unresolved
org
PT Krakatau
p.22 ×25
unresolved
org
PT Pertamina Gas
p.24
unresolved
org
PT Bakrie Pipe Industries
p.24 ×2
unresolved
org
Sertifikasi
p.24 ×2
unresolved
org
LRQA Verification B.V.
p.24
unresolved
org
Ministry of Industry
p.25
unresolved
org
Kementerian Ketenagakerjaan RI
p.25
unresolved
org
Ministry of Performance Indicators
p.31
unresolved
org
Kementerian BUMN RI.
p.31 ×2
unresolved
org
Publik Tidak Informatif. Setelah
p.32
unresolved
org
Menteri BUMN
p.38 ×3
unresolved
org
Ministry of SOE Regulation.
p.38
unresolved
org
Bank Indonesia
p.49 ×2
unresolved
org
Pusat
p.50
unresolved
org
Publik Dengan Kategori
p.53
unresolved
org
PT Krakatau Posco
p.54 ×16
unresolved
org
Milik Negara
p.58 ×4
unresolved
org
Departemen R
p.60
unresolved
person
Commercial
· Direktur Komersial
p.65
unresolved
person
SDM
· Direktur Komersial
p.67
unresolved
org
Government of the Republic of Indonesia
p.70 ×2
unresolved
person
KH. Mas Mansyur
p.71 ×3
unresolved
org
PT Krakatau Steel. Asal
p.74
unresolved
org
Steel Tbk
p.77 ×6
unresolved
person
KHI Pipe
p.78 ×9
unresolved
org
PT Cold Rolling Mill Indonesia Utama
p.78 ×2
unresolved
org
PT Krakatau Wajatama.
p.78 ×3
unresolved
org
PT Krakatau Baja Permata
p.78 ×2
unresolved
org
PT Krakatau Wajatama. Merger
p.78
unresolved
org
Menteri Muda Perindustrian Tunki
p.79
unresolved
org
Minister of Industry Tunki Ariwibowo
p.79
unresolved
org
Menteri Muda Perindustrian
p.79
unresolved
org
Minister of Industry
p.79
unresolved
org
PT Bandar Samudera
p.80
unresolved
org
PT Krakatau Medika.
p.80
unresolved
org
PT Indo Japan Steel Center
p.80 ×2
unresolved
org
PT Indo Japan
p.80
unresolved
org
PT Indo Japan Steel Steel Center
p.80
unresolved
org
PT Krakatau Tirta
p.80 ×7
unresolved
org
Krakatau Tirta Steel (Persero) Tbk
p.81 ×2
unresolved
org
PT Krakatau Nippon Perjanjian Pinjaman
p.81
unresolved
person
KHI
p.81 ×5
unresolved
org
PT Krakatau Nippon StripMillke-
p.81
unresolved
org
PT KOS
p.81 ×2
unresolved
org
PT Krakatau Osaka
p.81 ×2
unresolved
org
PT KNSS
p.81 ×2
unresolved
org
KHI Pipe Industries
p.81 ×5
unresolved
person
KHI’s
p.81
unresolved
org
PT Krakatau Nippon Steel Sumikin
p.81 ×2
unresolved
org
PT Krakatau Niaga
p.82 ×2
unresolved
org
PT Perusahaan Gas Dam
p.82
unresolved
org
Negara Tbk
p.82 ×2
unresolved
org
Kementerian Investasi RI
p.83
unresolved
org
Menteri Keuangan
p.83
unresolved
org
Group Zhongnan Co. Ltd.
p.83
unresolved
org
Ministry of Investment
p.83
unresolved
org
Minister of Finance Regulation
p.83
unresolved
org
Chandra Asri Petrochemical Tbk
p.83 ×8
unresolved
org
Competitive Corporation
p.84
unresolved
org
South East Asia Iron
· Anggota
p.98
unresolved
person
Chamber
· Anggota
p.98
unresolved
org
Indonesian Human Capital Forum
· Anggota
p.98
unresolved
person
Indonesian Public Relations Forum
· Anggota
p.98
unresolved
person
Indonesian Issuers Association
· Anggota
p.98
unresolved
person
Riwayat Karier
· President Commissioner
p.101 ×4
unresolved
org
Ministry of Perdagangan
p.101
unresolved
org
Menteri Perindustrian
p.102
unresolved
org
Minister of Bidang Investasi
p.102
unresolved
org
Menteri Koordinator
p.102
unresolved
org
PT Ades Alfindo
p.103
unresolved
org
PT Ades Independent
p.103
unresolved
org
Putra Setia Tbk
· Commissioner
p.103
unresolved
org
Alfindo Putra Setia Tbk
p.103
unresolved
org
PT Segoro Fajar
p.103
unresolved
org
PT Segoro Satryo
p.103
unresolved
org
PT Insani Bina
p.103
unresolved
org
PT Insani Bina Perkasa
p.103
unresolved
org
PT Sindulang
p.103
unresolved
org
PT Sindulang Hondot Pariama
p.103
unresolved
org
PT Dirgantara Indonesia
p.103
unresolved
org
PT Dirgantara
p.103
unresolved
org
PT Matra Tur
p.103
unresolved
org
PT Matra Tur Anatarnusa
p.103
unresolved
org
PT Bumi Kharisma
p.104
unresolved
org
PT Bumi Kharisma L
p.104
unresolved
org
PT Mitra Lintas
p.104
unresolved
org
PT Mitra Lintas Technology
p.104
unresolved
org
Kementerian Pertahaan Republik
p.105
unresolved
org
Ministry of Defense
p.105
unresolved
org
PT Lanitusa
p.105
unresolved
person
Universitas Brawijaya
· Commissioner
p.106
unresolved
org
Kementerian PUPR
p.106 ×4
unresolved
org
Ministry of PUPR
p.106 ×2
unresolved
org
Directorate General of Spatial
p.106
unresolved
org
Ministry of Public Works and Public Housing
p.106
unresolved
org
Ministry of Pekerjaan Umum dan Perumahan
p.106
unresolved
org
Pengelola
p.108 ×3
unresolved
org
PT Krakatau Daya
p.109 ×2
unresolved
org
PT Krakatau Listrik
p.109 ×2
unresolved
org
PT Pengelola Investama
p.110
unresolved
org
PT Pengelola Mandiri
p.110
unresolved
org
PT Bank Syariah Mandiri
p.110
unresolved
org
PT Bank Syariah
p.110
unresolved
org
Mandiri (Persero) Tbk
p.110
unresolved
org
Yayasan Pendidikan
p.110 ×2
unresolved
org
PT Krakatau Portfolio
p.111
unresolved
org
PT Krakatau Sarana
p.111 ×3
unresolved
org
PT Krakatau Infrastruktur
p.111
unresolved
org
PT Krakatau Indonesia
p.112
unresolved
org
Logistik & Rantai
p.112
unresolved
—
Masyarakat Lainnya di bawah 5% kepemilikan
· KOMISARIS
p.119 ×2
unresolved
person
Djoko Mulyono
· Direktur
p.119
unresolved
person
Piagam
· Komisaris
p.133
unresolved
org
Siber
p.146
unresolved
org
PT KPDP
p.166 ×3
unresolved
org
PT Krakatau Konsultan
p.166 ×3
unresolved
org
PT KK
p.166 ×4
unresolved
org
PT KPI
p.166 ×2
unresolved
org
PT Krakatau Global Trading
p.166 ×2
unresolved
org
PT KGT
p.166 ×2
unresolved
org
PT Krakatau Perbengkelan
p.166 ×2
unresolved
org
PT Krakatau Wajatama Osaka Steel
p.166
unresolved
org
PT Krakatau Wajatama Osaka Steel Marketing
p.166
unresolved
org
PT KWOSM
p.166 ×2
unresolved
org
PT Wijaya Karya Krakatau Beton
p.166 ×2
unresolved
org
PT WKKB
p.166
unresolved
person
Alexander Yahya Datuk
· Komisaris
p.166
unresolved
person
Hengki Purwoko
· Komisaris
p.166
unresolved
person
Plt.
· Komisaris
p.166 ×6
unresolved
person
Irma Dwi Santi
· Komisaris
p.166
unresolved
person
Deidin Agung Sapta Noviawan
· Direktur Operasi
p.166
unresolved
org
PT KBI
p.168 ×7
unresolved
person
Subramanian Sarva Kuppusamy
· Direktur Utama
p.168
unresolved
org
PT KBI’s
p.168
unresolved
org
PT Krakatau Industrial Estate Cilegon
p.169
unresolved
org
PT KIEC
p.169 ×4
unresolved
org
PT KTI
p.169
unresolved
org
PT Krakatau Sarana Properti
p.169
unresolved
org
PT KSP
p.169 ×2
unresolved
org
PT Krakatau Information Technology
p.169
unresolved
org
PT KIT
p.169 ×2
unresolved
org
PT Krakatau Jasa Industri
p.169
unresolved
person
Sonny Magranta Silaban
· Komisaris
p.169
unresolved
person
Thomas Albert Pantouw
· Komisaris
p.169
unresolved
person
Nur Hidayat
· Komisaris
p.169
unresolved
person
Alugoro Mulyowahyudi
· Direktur Utama
p.169
unresolved
org
PT KE
p.171 ×10
unresolved
person
Ferdhiman P Bariguna A R
· Komisaris
p.171
unresolved
person
Ahmad Hafidz Saubari
· Direktur Utama
p.171
unresolved
org
PT KE PKPU
p.171
unresolved
org
PT MERATUS JAYA IRON
p.172 ×3
unresolved
org
PT MJIS
p.172 ×10
unresolved
person
Wisnu Wahyudin Pettalolo
· Komisaris
p.172 ×2
unresolved
person
Arief Purnomo
· Direktur Utama
p.172
unresolved
person
Syafiq Hadi
· Direktur
p.172
unresolved
org
PT MJIS’s
p.172 ×2
unresolved
org
PT KAI
p.172 ×2
unresolved
org
PT KS
p.181
unresolved
org
PT Sankyu Indonesia International
p.184
unresolved
org
PT Krakatau Chandra Energi
p.184
unresolved
org
Menteri Badan Usaha Milik Negara
p.186 ×3
unresolved
org
Minister of State-Owned
p.186 ×2
unresolved
org
Minister of State-Owned Enterprises
p.186 ×2
unresolved
org
Milik
p.186
unresolved
org
Anti-Bribery Steel (Persero) Tbk.
p.199
unresolved
org
Minister of State-Owned Dan Kegiatan Korporasi Signifikan
p.199
unresolved
org
State-Owned Enterprises. Akta Notaris Jose Dima Satria
p.199
unresolved
person
Notary Jose Dima Satria
p.199
unresolved
org
Financial Services Authority
p.199 ×4
unresolved
org
Transparansi
p.202
unresolved
org
Directorate General of Taxes
p.310
Extraction attempts how the parser did, and what it refused
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