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Mengembangkan Potensi
Energi dan Teknologi untuk
Masa Depan yang Lebih Baik
Developing Energy and Technology
Potentials for a Better Future
Laporan Tahunan
Annual Report 2023
Page 2
Daftar Isi
TABLE OF CONTENTS
DAFTAR ISI • Entitas Ventura Bersama dan Asosiasi
TABLE OF CONTENT Joint Venture and Associates Entities 69
Daftar Isi LEMBAGA DAN PROFESI PENUNJANG PASAR
Table of Content 2 MODAL UNTUK TAHUN 2023
CAPITAL MARKET SUPPORTING INSTITUTIONS AND 71
Daftar Istilah
Glossary 6 PROFESSIONS IN 2023
SUMBER DAYA MANUSIA
Keberlanjutan Tema 72
Theme Continuity 7 HUMAN RESOURCES
• Profil Karyawan
1. IKHTISAR KINERJA 72
PERFORMANCE HIGHLIGHT 8 Employee Profile
• Rekrutmen dan Seleksi
IKHTISAR KEUANGAN 76
FINANCIAL HIGHLIGHT 8 Recruitment and Selection
• Program Pengenalan Perusahaan bagi Karyawan
IKHTISAR PERDAGANGAN SAHAM
SHARE TRADING HIGHLIGHT 9 Baru 76
Induction Program for New Employees
2. LAPORAN MANAJEMEN
MANAGEMENT REPORT 10 • Program Pendidikan dan Pelatihan
77
Education and Training Program
LAPORAN DEWAN KOMISARIS
REPORT BY THE BOARD OF COMMISSIONERS 10 • Kesejahteraan Karyawan
79
Employee Welfare
LAPORAN DIREKSI
16 • Hubungan Industrial
REPORT BY THE BOARD OF DIRECTORS
Industrial Relations 81
3. PROFIL PERUSAHAAN
22 4. ANALISIS DAN PEMBAHASAN MANAJEMEN
COMPANY PROFILE
MANAGEMENT DISCUSSION AND ANALYSIS 82
INFORMASI UMUM PERSEROAN
GENERAL INFORMATION OF THE COMPANY 22 TINJAUAN INDUSTRI, PROSPEK USAHA, DAN
STRATEGI PERSEROAN
• Skala Usaha INDUSTRY REVIEW, BUSINESS OUTLOOK, AND THE 82
Business Scale 23 COMPANY’S STRATEGY
• Pertambangan dan Perdagangan Batu Bara
• Keanggotaan Asosiasi Pada Tahun 2023
23 Coal Mining and Trading 83
Membership in Associations in 2023
• Penyediaan Tenaga Listrik dan Uap
• Pencatatan Saham Perseroan dan Entitas Anak
26 Power and Steam Generation 84
Share Listing of the Company and its Subsidiaries
• Teknologi
• Kronologi Pencatatan Saham
27 Technology 85
Shares Listing Chronology
• Perdagangan Pupuk dan Bahan Kimia
WILAYAH OPERASIONAL
OPERATIONAL AREAS 28 Fertilizer and Chemical Trading 85
TINJAUAN OPERASI
SEKILAS TENTANG PERSEROAN
COMPANY OVERVIEW 30 OPERATIONS REVIEW 86
MISI, VISI, NILAI-NILAI KEBERLANJUTAN, DAN • Pertambangan dan Perdagangan Batu Bara
BUDAYA PERUSAHAAN Coal Mining and Trading 87
MISSION, VISION, SUSTAINABILITY VALUES, AND 31
• Penyediaan Tenaga Listrik dan Uap
CORPORATE CULTURE
Power and Steam Generation 90
POKOK-POKOK KODE ETIK DAN BUDAYA
• Teknologi
PERUSAHAAN PERSEROAN
34 Technology 92
KEY POINTS OF THE COMPANY’S CODE OF
CONDUCT AND CORPORATE CULTURE
• Perdagangan Pupuk dan Bahan Kimia
PERISTIWA PENTING, PENGHARGAAN, DAN Fertilizer and Chemical Trading 94
SERTIFIKAT TAHUN 2023
36 TINJAUAN PEMASARAN
IMPORTANT EVENTS, AWARDS, AND CERTIFICATES
MARKETING REVIEW 96
IN 2023
• Pertambangan dan Perdagangan Batu Bara
STRUKTUR ORGANISASI PERSEROAN
42 Coal Mining and Trading 96
ORGANIZATIONAL STRUCTURE OF THE COMPANY
• Penyediaan Tenaga Listrik dan Uap
PROFIL DEWAN KOMISARIS
44 Power and Steam Generation 97
PROFILE OF THE BOARD OF COMMISSIONERS
• Teknologi
PROFIL DIREKSI
50 Technology 97
PROFILE OF THE BOARD OF DIRECTORS
• Perdagangan Pupuk dan Bahan Kimia
MATRIKS HUBUNGAN AFILIASI DEWAN KOMISARIS
DAN DIREKSI Fertilizer and Chemical Trading 98
MATRIX OF AFFILIATE RELATIONSHIPS BETWEEN 57 TEKNOLOGI INFORMASI
THE BOARD OF COMMISSIONERS AND THE
INFORMATION TECHNOLOGY 98
BOARD OF DIRECTORS
PEMEGANG SAHAM UTAMA, PENGENDALI, DAN • Organisasi Divisi Teknologi Informasi
STRUKTUR PERUSAHAAN Organization of the Information Technology 99
MAIN SHAREHOLDERS, CONTROLLER, AND 58 Division
CORPORATE STRUCTURE
• Pencapaian Umum
General Achievement 99
KOMPOSISI PEMEGANG SAHAM
COMPOSITION OF SHAREHOLDERS 59
• Rencana Kerja untuk Tahun 2024
DAFTAR ENTITAS ANAK Work Plan for 2024 100
LIST OF SUBSIDIARIES 62
PERISTIWA DAN/ATAU TRANSAKSI MATERIAL DAN
PIHAK BERELASI
• Entitas Anak Langsung
62 MATERIAL AND RELATED PARTY TRANSACTIONS 100
Direct Subsidiaries
AND/OR EVENTS
• Entitas Anak Tidak Langsung
63 • Informasi mengenai Aksi Korporasi
Indirect Subsidiaries
Information on Corporate Actions 100
2 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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• Informasi mengenai Transaksi Afiliasi/Berelasi dan DEWAN KOMISARIS
Transaksi Benturan Kepentingan BOARD OF COMMISSIONERS 179
Information on Affiliated/Related Party Transactions 103
• Piagam Dewan Komisaris
and Conflict-of-Interest Transactions
Charter of the Board of Commissioners 179
• Informasi mengenai Transaksi Material
Information on Material Transactions 104 • Tugas, Wewenang, dan Tanggung Jawab Dewan
Komisaris
PERUBAHAN PERATURAN YANG BERPENGARUH Duties, Authorities, and Responsibilities of the 180
SIGNIFIKAN TERHADAP PERSEROAN Board of Commissioners
REGULATORY CHANGES WITH SIGNIFICANT 104
IMPACT ON THE COMPANY • Komposisi dan Keberagaman Dewan Komisaris
Composition and Diversity of the Board of 181
TINJAUAN KEUANGAN
FINANCIAL REVIEW 106 Commissioners
• Kriteria Pengangkatan Dewan Komisaris
• Standar Penyajian Informasi
106 Appointment Criteria for the Board of 184
Information Presentation Standard Commissioners
• Kebijakan Akuntansi dan Perubahannya
Accounting Policy and its Changes 106 • Pengangkatan, Pemberhentian, dan Masa Jabatan
Dewan Komisaris
Appointment, Dismissal, and Term of Office of the 184
• Posisi Keuangan
Financial Position 109 Board of Commissioners
• Program Pengenalan Perusahaan bagi Anggota
• Laba Rugi
125 Dewan Komisaris Baru
Profit and Loss
Induction Program for New Members of the Board 185
• Arus Kas of Commissioners
Cash Flows 133
• Pelaksanaan Tugas Dewan Komisaris pada Tahun
• Rasio Keuangan 2023
Financial Ratios 136 Implementation of Duties of the Board of 185
Commissioners in 2023
• Kemampuan Membayar Utang
Solvency 136 • Rapat Dewan Komisaris
Meetings of the Board of Commissioners 188
• Tingkat Kolektabilitas Piutang
Receivables Collectability 137 • Penilaian Kinerja, Remunerasi, dan Prosedur
Penetapan Remunerasi Dewan Komisaris
• Struktur Modal dan Kebijakan atas Struktur Modal
138 Performance Evaluation, Remuneration, and 195
Capital Structure and Capital Structure Policy Procedure for Determining Remuneration of the
• Perbandingan antara Target dan Pencapaian Tahun Board of Commissioners
2022 dan 2023, dan Target Tahun 2024
Comparison Between Targets and Realizations of 139 • Penilaian Dewan Komisaris atas Kinerja Direksi
Tahun 2023
2022 and 2023, and Targets for 2024 Board of Commissioners’ Evaluation on the 196
• Kebijakan dan Pembagian Dividen Performance of the Board of Directors in 2023
Dividend Policy and Distribution 140
• Penilaian Dewan Komisaris atas Kinerja Komite
• Dampak Nilai Tukar Mata Uang Asing Audit dan Komite Manajemen Risiko Tahun 2023
Impact of Foreign Currency Exchange Rates 140 Board of Commissioners’ Evaluation on the 196
Performance of Audit Committee and Risk
• Realisasi Penggunaan Dana Hasil Penawaran Management Committee in 2023
Umum
Realization of the Use of Proceeds from Public 140 • Penilaian Dewan Komisaris atas Kinerja Komite
Offering Nominasi dan Remunerasi Tahun 2023
Board of Commissioners’ Evaluation on the 197
• Informasi dan Fakta Material yang Terjadi setelah Performance of Nomination and Remuneration
Tanggal Laporan Akuntan Committee in 2023
Material Information and Facts Occurring After the 140
Date of the Independent Auditor’s Report • Peningkatan Kompetensi bagi Anggota Dewan
Komisaris
• Informasi Kelangsungan Usaha Competency Development for Members of the 198
Going Concern Information 141 Board of Commissioners
5. GOVERNANSI KORPORAT • Hubungan Keluarga, Keuangan, dan
CORPORATE GOVERNANCE 142 Kepengurusan antara Anggota Dewan Komisaris,
Direksi, Pengendali, dan Pemegang Saham Utama
PENERAPAN GOVERNANSI KORPORAT
CORPORATE GOVERNANCE IMPLEMENTATION 142 Family, Financial, and Management Relationship 199
Between Members of the Board of Commissioners,
• Struktur Governansi Korporat Members of the Board of Directors, Controllers,
Structure of Corporate Governance 142 and Main Shareholders
• Prinsip Governansi Korporat • Rangkap Jabatan Dewan Komisaris
Principles of Corporate Governance 143 Concurrent Positions of the Board of 200
Commissioners
• Kebijakan Governansi Korporat
Corporate Governance Policies 143 • Kepemilikan Saham Perseroan oleh Dewan
Komisaris
JEJAK LANGKAH GOVERNANSI KORPORAT 201
CORPORATE GOVERNANCE MILESTONES 146 Share Ownership of the Board of Commissioners in
the Company
RUPS
GMS 148 • Komisaris Independen
202
Independent Commissioners
• Hak-Hak Pemegang Saham
Rights of Shareholders 148 DIREKSI
204
BOARD OF DIRECTORS
• Kewenangan RUPS
Authorities of the GMS 149 • Piagam Direksi
204
Charter of the Board of Directors
• Mekanisme Pengambilan Suara dalam RUPS
149 • Tugas, Wewenang, dan Tanggung Jawab Direksi
Voting Mechanism at the GMS Duties, Authorities, and Responsibilities of the 205
• Kuorum Kehadiran dan Kuorum Keputusan RUPS Board of Directors
Quorum of Attendance and Quorum for Resolution 150 • Komposisi dan Keberagaman Direksi
of the GMS Composition and Diversity of the Board of 207
• RUPS Tahun 2023 Directors
GMS in 2023 151
• Kriteria Pengangkatan Direksi
Appointment Criteria for the Board of Directors 209
• RUPS Tahun 2022
GMS in 2022 161
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 3
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• Pengangkatan, Pemberhentian, dan Masa Jabatan • Kriteria Pengangkatan Komite Manajemen Risiko
Direksi
210
Appointment Criteria for the Risk Management 244
Appointment, Dismissal, and Term of Office of the Committee
Board of Directors
• Pengangkatan, Pemberhentian, dan Masa Jabatan
• Program Pengenalan Perusahaan bagi Anggota Komite Manajemen Risiko
Direksi Baru Appointment, Dismissal, and Term of Office of the 244
Induction Program for New Members of the Board 210 Risk Management Committee
of Directors
• Independensi Komite Manajemen Risiko
• Pelaksanaan Tugas Direksi pada Tahun 2023 Independency of the Risk Management Committee 244
Implementation of Duties of the Board of Directors 211 • Pelaksanaan Tugas Komite Manajemen Risiko pada
in 2023
Tahun 2023
• Rapat Direksi Implementation of Duties of the Risk Management 244
Meetings of the Board of Directors 215 Committee 2023
• Penilaian Kinerja, Remunerasi dan Prosedur • Rapat Komite Manajemen Risiko
Penetapan Remunerasi Direksi Meetings of the Risk Management Committee 245
Performance Evaluation, Remuneration, and 223 • Peningkatan Kompetensi bagi Anggota Komite
Procedure for Determining Remuneration of the
Manajemen Risiko
Board of Directors
Competency Development for Members of the 247
• Suksesi Direksi Risk Management Committee
Board of Directors’ Succession 223
KOMITE NOMINASI DAN REMUNERASI
• Penilaian Direksi atas Kinerja Unit Audit Internal NOMINATION AND REMUNERATION COMMITTEE 247
dan Unit Manajemen Risiko Tahun 2023
• Piagam Komite Nominasi dan Remunerasi
Board of Directors’ Evaluation on the Performance 224
of Internal Audit Unit and Risk Management Unit Charter of the Nomination and Remuneration 247
in 2023 Committee
• Peningkatan Kompetensi bagi Anggota Direksi • Tugas dan Tanggung Jawab Komite Nominasi dan
Remunerasi
Competency Development for Members of the 225 Duties and Responsibilities of the Nomination and 248
Board of Directors
Remuneration Committee
• Hubungan Keluarga, Keuangan, dan
Kepengurusan antara Anggota Direksi, Dewan • Susunan Komite Nominasi dan Remunerasi
Komisaris, Pengendali, dan Pemegang Saham Composition of the Nomination and Remuneration 249
Utama Committee
Family, Financial, and Management Relationship 227
• Kriteria Pengangkatan Komite Nominasi dan
Between Members of the Board of Directors, Remunerasi
Members of the Board of Commissioners, Appointment Criteria for the Nomination and 251
Controllers, and Main Shareholders Remuneration Committee
• Rangkap Jabatan Direksi
Concurrent Positions of the Board of Directors 228 • Pengangkatan, Pemberhentian, dan Masa Jabatan
Komite Nominasi dan Remunerasi
Appointment, Dismissal, and Term of Office of the 251
• Kepemilikan Saham Perseroan oleh Direksi
Nomination and Remuneration Committee
Share Ownership of the Board of Directors in the 229
Company • Pelaksanaan Tugas Komite Nominasi dan
Remunerasi pada Tahun 2023
KOMITE AUDIT
230 Implementation of Duties of the Nomination and 252
AUDIT COMMITTEE
Remuneration Committee in 2023
• Piagam Komite Audit
Charter of the Audit Committee 230 • Penilaian Kinerja Dewan Komisaris, Direksi, Komite,
dan Unit-Unit Pendukung
• Tugas, Wewenang, dan Tanggung Jawab Komite Performance Appraisal of the Board of 252
Audit Commissioners, the Board of Directors,
Duties, Authorities, and Responsibilities of the 231 Committees, and Supporting Units
Audit Committee
• Kebijakan Suksesi Direksi
• Susunan Komite Audit Board of Directors’ Succession Policy 255
Composition of the Audit Committee 233
• Rapat Komite Nominasi dan Remunerasi
• Kriteria Pengangkatan Komite Audit
235
Meetings of the Nomination and Remuneration 256
Appointment Criteria for the Audit Committee Committee
• Pengangkatan, Pemberhentian, dan Masa Jabatan • Peningkatan Kompetensi bagi Anggota Komite
Komite Audit Nominasi dan Remunerasi
Appointment, Dismissal, and Term of Office of the 236 Competency Development for Members of the 258
Audit Committee Nomination and Remuneration Committee
• Independensi Komite Audit UNIT AUDIT INTERNAL
Independency of the Audit Committee 236 INTERNAL AUDIT UNIT 259
• Pelaksanaan Tugas Komite Audit pada Tahun 2023 • Piagam Unit Audit Internal
259
Implementation of Duties of the Audit Committee 236 Charter of the Internal Audit Unit
in 2023
• Tugas, Wewenang, dan Tanggung Jawab Unit
• Rapat Komite Audit Audit Internal
Meetings of the Audit Committee 237 Duties, Authorities, and Responsibilities of the 260
Internal Audit Unit
• Peningkatan Kompetensi bagi Anggota Komite
Audit • Susunan Unit Audit Internal
Competency Development for Members of the 239 Composition of the Internal Audit Unit 261
Audit Committee
• Profil Kepala Unit Audit Internal
KOMITE MANAJEMEN RISIKO Profile of the Head of the Internal Audit Unit 261
RISK MANAGEMENT COMMITTEE 241
• Kriteria Pengangkatan Auditor Internal
• Piagam Komite Manajemen Risiko Appointment Criteria for the Internal Auditor 262
Charter of the Risk Management Committee 241
• Struktur Unit Audit Internal
• Tugas, Wewenang, dan Tanggung Jawab Komite Structure of the Internal Audit Unit 262
Manajemen Risiko
Duties, Authorities, and Responsibilities of the Risk 242 • Pelaksanaan Tugas Unit Audit Internal pada Tahun
2023
Management Committee
Implementation of Duties of the Internal Audit Unit 263
• Susunan Komite Manajemen Risiko in 2023
Composition of the Risk Management Committee 242
• Rapat Unit Audit Internal
Meetings of the Internal Audit Unit 266
4 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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• Perbaikan Berkelanjutan bagi Unit Audit Internal TOPIK MATERIAL
Continuous Improvement of the Internal Audit Unit 266 MATERIAL TOPICS 322
• Peningkatan Kompetensi bagi Anggota Unit Audit IKHTISAR KEBERLANJUTAN
Internal SUSTAINABILITY HIGHLIGHTS 326
Competency Development for Members of the 267
ASPEK EKONOMI
Internal Audit Unit
ECONOMIC ASPECTS 329
• Pengendalian Internal
Internal Control 267 • Kebijakan
329
Policy
• Sistem Pelaporan Pelanggaran (WBS)
Whistleblowing System (WBS) 269 • Kinerja Ekonomi
330
Economic Performance
UNIT MANAJEMEN RISIKO
RISK MANAGEMENT UNIT 272 ASPEK SOSIAL
331
SOCIAL ASPECTS
• Piagam Unit Manajemen Risiko
Charter of the Internal Audit Unit 272 • Ketenagakerjaan, Kesehatan dan Keselamatan
Kerja, dan Hak Asasi Manusia
Employment, Occupational Health and Safety, and 331
• Susunan Unit Manajemen Risiko
Structure of the Risk Management Unit 272 Human Rights
• Kebijakan
• Sistem Pengelolaan Risiko
273 Policy 331
Risk Management System
• Program
• Pelaksanaan Tugas Unit Manajemen Risiko pada
Programs 340
Tahun 2023
Implementation of Duties of the Risk Management 276
• Pelibatan dan Pengembangan Masyarakat
Unit in 2023
Community Involvement and Development 344
• Risiko Usaha Utama
Key Business Risk 279 • Kebijakan
344
Policy
• Rencana Kerja untuk Tahun 2024
Work Plan for 2024 291 • Program
346
Programs
SEKRETARIS PERUSAHAAN
CORPORATE SECRETARY 292 • Dampak Program Tahun 2023 untuk Masyarakat
363
Impacts of 2023 Programs on Communities
• Piagam Sekretaris Perusahaan
Charter of the Corporate Secretary 292 • Tanggung Jawab Produk
366
Product Responsibility
• Tugas dan Tanggung Jawab Sekretaris Perusahaan
• Kebijakan
Duties and Responsibilities of the Corporate 293 Policy 366
Secretary
• Program
• Profil Sekretaris Perusahaan
293 Programs 367
Profile of the Corporate Secretary
• Praktik Operasi yang Wajar
• Pelaksanaan Tugas Sekretaris Perusahaan pada
Fair Operating Practices 370
Tahun 2023
Implementation of Corporate Secretary Duties in 294 • Kebijakan
2023 Policy 370
• Peningkatan Kompetensi bagi Sekretaris • Program
Perusahaan 370
Competency Development for the Corporate 296 Programs
ASPEK LINGKUNGAN HIDUP
Secretary
ENVIRONMENTAL ASPECTS 371
KETERBUKAAN INFORMASI
298 • Kebijakan
INFORMATION DISCLOSURE
Policy 371
• Perkara Hukum yang Dihadapi
301 • Program
Ongoing Legal Cases
Programs 373
• Kepatuhan dan Sanksi Administratif
301 • Penggunaan Material Ramah Lingkungan
Compliance and Administrative Sanction
Use of Environmentally Friendly Materials 374
• Program Kepemilikan Saham oleh Manajemen
• Penggunaan Energi
dan/atau Karyawan dan Program Pemberian
Energy Consumption 374
Kompensasi Jangka Panjang Berbasis Kinerja
kepada Manajemen dan/atau Karyawan
Management and/or Employee Share Ownership 302 • Pengelolaan Emisi Gas Rumah Kaca
377
Greenhouse Gas Emission Management
Program and Performance Based Long-Term
Compensation Program to the Management and/ • Pengelolaan Kualitas Udara
or Employees Air Quality Management 379
• Media Keterbukaan Informasi • Pengelolaan Limbah
Media for Information Disclosure 302 Waste Management 382
• Informasi pada Situs Web Perseroan • Pengelolaan Sumber Air dan Efluen
Information on the Company’s Website 302 Water Resource and Effluent Management 385
PAPARAN PUBLIK • Pengelolaan Lahan dan Keanekaragaman Hayati
PUBLIC EXPOSE 308 Land and Biodiversity Management 388
PENGHARGAAN GOVERNANSI ALOKASI DANA
GOVERNANCE AWARDS 311 FUND ALLOCATION 394
6. TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN RENCANA UNTUK TAHUN 2024
PERUSAHAAN PLANS FOR 2024 395
CORPORATE SOCIAL AND ENVIRONMENTAL 312
VERIFIKASI PIHAK INDEPENDEN
RESPONSIBILITY
VERIFICATION BY INDEPENDENT PARTY 397
TANTANGAN TAHUN 2023 DAN KOMITMEN
UMPAN BALIK
KEBERLANJUTAN
312 FEEDBACK 397
CHALLENGES IN 2023 AND SUSTAINABILITY
COMMITMENTS PELEPASAN DAN BATASAN TANGGUNG JAWAB
DISCLAIMER AND LIMITATION OF LIABILITY 399
PELIBATAN PEMANGKU KEPENTINGAN
STAKEHOLDERS ENGAGEMENT 315
Referensi Lampiran Surat Edaran OJK No. 32/
SEOJK.04/2015
STRATEGI KEBERLANJUTAN
321 Reference to the Attachment of OJK Circular Letter No. 400
SUSTAINABILITY STRATEGY
32/SEOJK.04/2015
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 5
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Referensi Surat Edaran OJK No. 16/SEOJK.04/2021 Surat Pernyataan Anggota Dewan Komisaris tentang
Reference to OJK Circular Letter No. 16/SEOJK.04/2021 404 Tanggung Jawab atas Laporan Tahunan 2023
Statement of Responsibility for the Annual Report 2023 by 428
Referensi ASEAN Corporate Governance Scorecard, Revisi Members of the Board of Commissioners
Oktober 2023
Reference to ASEAN Corporate Governance Scorecard, 405 Surat Pernyataan Anggota Direksi tentang Tanggung
Revised October 2023 Jawab atas Laporan Tahunan 2023
Statement of Responsibility for the Annual Report 2023 by 429
Referensi Peraturan OJK No. 51/POJK.03/2017
Reference to OJK Regulation No. 51/POJK.03/2017 420 Members of the Board of Directors
LAMPIRAN
Indeks Konten GRI ATTACHMENTS
GRI Content Index 424
Laporan Keuangan Konsolidasian Perseroan
Consolidated Financial Statements of the Company
Surat Kuasa Menghadiri RUPST
Proxy to Attend the AGM
DAFTAR ISTILAH
Glossary
AGM Annual General Meeting of Shareholders Komite Komite Audit, Komite Nominasi dan Remunerasi, dan
Komite Manajemen Risiko Perseroan
AP Akuntan Publik /
Public Accountant KSEI Kustodian Sentral Efek Indonesia / Indonesia Central
Securities Depository
BEI Bursa Efek Indonesia
MSME Micro, Small, and Medium Enterprises
BIB PT Borneo Indobara
OHS Occupational Health and Safety
CSER Corporate Social and Environmental Responsibility
OJK Otoritas Jasa Keuangan /
Company PT Dian Swastatika Sentosa Tbk Indonesia’s Financial Services Authority
Committee(s) Audit Committee, Nomination and Remuneration Pengendali pihak yang, baik secara langsung maupun tidak
Committee, and Risk Management Committee of the langsung:
Company a. memiliki saham Perseroan lebih dari 50% dari
seluruh saham dengan hak suara yang telah disetor
Controller a party who, directly or indirectly:
penuh, atau
a. holds more than 50% of the total issued shares
b. mempunyai kemampuan untuk menentukan, baik
with voting rights, or
langsung maupun tidak langsung, dengan cara
b. has the ability to determine, directly or indirectly,
apapun pengelolaan dan/atau kebijakan Perseroan
in any way the management and/or policy of the
Company Pemegang pihak yang, baik secara langsung maupun tidak
Saham Utama langsung, memiliki paling sedikit 20% hak suara
DMO Domestic Market Obligation
dari seluruh saham yang mempunyai hak suara yang
EBT Energi Baru dan Terbarukan dikeluarkan oleh Perseroan
EGM Extraordinary General Meeting of Shareholders Perseroan PT Dian Swastatika Sentosa Tbk
ESDM Kementerian Energi dan Sumber Daya Mineral / PLN PT Perusahaan Listrik Negara (Persero)
The Ministry of Energy and Mineral Resources
PLTU Pembangkit Listrik Tenaga Uap / Coal-fired Power Plant
GCG Tata Kelola Perusahaan yang Baik /
PSAK Pernyataan Standar Akuntansi Keuangan / Statements
Good Corporate Governance
of Financial Accounting Standards
GEAR Golden Energy and Resources Limited
RUPS Rapat Umum Pemegang Saham
GEMS PT Golden Energy Mines Tbk
RUPSLB Rapat Umum Pemegang Saham Luar Biasa
GHG Greenhouse Gas
RUPST Rapat Umum Pemegang Saham Tahunan
GMS General Meeting of Shareholders
RUPTL Rencana Usaha Penyediaan Tenaga Listrik / Electricity
GRI Global Reporting Initiative Supply Business Plan
GRK Gas Rumah Kaca SDGs Tujuan Pembangunan Berkelanjutan / Sustainable
Development Goals
HAM Hak Asasi Manusia
SDM Sumber Daya Manusia
HBA Harga Batubara Acuan / Coal Price Reference
SOP Prosedur Operasi Standar / Standard Operating
HR Human Resources Procedure
HSE Health, Safety, and Environment Stanmore Stanmore Resources Limited
IDX Indonesia Stock Exchange Supporting Internal Audit Unit and Risk Management Unit of the
Units Company
IPP Produsen Listrik Swasta / Independent Power Producer
TJSL Tanggung Jawa Sosial dan Lingkungan Perusahaan
ISAK Interpretasi Standar Akuntasi Keuangan / Interpretation
of Financial Accounting Standards UMKM Usaha Mikro, Kecil, dan Menengah
ISO International Organization for Standardization UMR Upah Minimum Regional
IT Teknologi Informasi / Information Technology Unit-Unit Unit Audit Internal dan Unit Manajemen Risiko
Pendukung Perseroan
K3 Kesehatan dan Keselamatan Kerja
UUPT Undang-Undang No. 40 Tahun 2007 tentang Perseroan
KAP Kantor Akuntan Publik / Public Accounting Firm Terbatas /
Law No. 40 of 2007 on Limited Liability Company
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KEBERLANJUTAN TEMA
Theme Continuity
2023
Mengembangkan Potensi Energi dan Teknologi untuk Masa Depan
yang Lebih Baik
Developing Energy and Technology Potentials for a Better Future
Pada tahun 2023, Perseroan melakukan restrukturisasi internal berupa penerimaan saham GEMS dan pengalihan saham GEAR. Dengan rampungnya
restrukturisasi internal, Perseroan berfokus dalam melakukan pengembangan usaha di Indonesia.
Perseroan terus berupaya menggali potensi dalam negeri dan aktif dalam menjajaki peluang usaha baru di bisnis EBT dan teknologi. [ACGS D.2.1.]
In 2023, the Company carried out internal restructuring by receiving GEMS shares and transferring GEAR shares. With the completion of internal
restructuring, the Company focused on developing its business in Indonesia.
The Company seeks to benefit from domestic potentials and is active in exploring new business opportunities in the renewable energy and
technology businesses. [ACGS D.2.1.]
2022 2021
Mengukir Masa Depan melalui Transisi Energi Melangkah menuju Dunia Ekonomi Baru
dan Transformasi Digital Stepping Forward to the World of New
Crafting The Future Through Energy Transition Economy
and Digital Transformation
Pada tahun 2021, Perseroan memantapkan arah strategi
Pada tahun 2022, Sejalan dengan rencana pemerintah bisnis untuk melangkah menuju Dunia Ekonomi Baru.
untuk mencapai netralitas karbon pada tahun 2060,
Sejalan dengan tren digitalisasi, Perseroan berperan
Perseroan mendirikan PT Daya Mas Geopatra Energi,
aktif dalam melakukan pengembangan prasarana infrastruktur teknologi yang
entitas anak, untuk mulai menjajaki peluang bisnis tenaga panas bumi dan
terintegrasi dan berkualitas tinggi dan melakukan investasi pada perusahaan
melaksanakan serangkaian investasi dan kerjasama di bisnis teknologi.
rintisan di bidang teknologi, mengembangkan inovasi digital, serta terus
Langkah ini menunjukan komitmen Perseroan dalam melakukan transisi energi memaksimalkan kerjasama untuk mendorong pengembangan ekonomi digital.
dan transformasi digital yang dapat memberikan kontribusi nyata bagi kemajuan
In 2021, the Company solidified the direction of its business strategy to move
negeri.
toward the New Economic World.
In 2022, In line with the government's plan to achieve carbon neutrality by 2060,
In line with digitalization trends, the Company plays an active role in developing
the Company has established PT Daya Mas Geopatra Energi, a subsidiary, to
integrated and high-quality technological infrastructure and invests in start-
start exploring opportunities in the geothermal power business and carrying out
ups in technology, develops digital innovations, and continues to maximize
a series of investments and collaborations in the technology business.
cooperation to encourage the development of the digital economy.
These steps show the Company's commitment to carrying out an energy
transition and digital transformation that can make a real contribution for the
development of the country.
2019
2020 Menuju Pertumbuhan Berkelanjutan
Towards the Sustainable Growth
Menggapai Masa Depan yang Berkelanjutan Pada bulan Oktober 2019, IPP PLTU Kendari-3 beroperasi
Embracing a Sustainable Future secara komersial. Sementara itu, pembangunan IPP
PLTU Kalteng-1 mencapai tahap penyelesaian.
Pada bulan November 2020, Perseroan berhasil Perseroan berharap kedua IPP PLTU ini dapat mendukung peningkatan kinerja
merampungkan pembangunan IPP PLTU Kalteng-1. berkelanjutan Perseroan di tahun-tahun mendatang.
Dengan berkembangnya peluang bisnis energi In October 2019, IPP PLTU Kendari-3 started its commercial operation.
terbarukan sejalan dengan semakin gencarnya kampanye penggunaan energi Meanwhile, the construction of IPP PLTU Kalteng-1 reached the completion
bersih di seluruh dunia, Perseroan mengambil kebijakan strategis untuk stage.
mengalihkan 75% saham PT DSSP Power Mas Utama. Strategi ini diharapkan
dapat mendukung upaya Perseroan dalam merealisasikan rencana ekspansi The Company expected that both IPP PLTUs can support the improvement of the
lanjutan Perseroan. Company's sustainable performance in the coming years.
Perseroan menetapkan arah strategi bisnis untuk melakukan penjajakan peluang
bisnis baru yang dapat memberikan nilai tambah jangka panjang bagi Perseroan,
termasuk mengembangkan bisnis energi baru dan terbarukan dan bisnis
teknologi.
In November 2020, the Company completed the construction of the IPP PLTU
Kalteng-1.
With the growing opportunities of the renewable energy business in line with the
increasingly intensive campaigns for the use of clean energy around the world,
the Company took a strategic policy to transfer 75% of PT DSSP Power Mas
Utama's shares. This strategy was expected to support the Company's efforts in
realizing future expansion plans.
The Company has set the direction of its business strategy to explore new
business opportunities that can provide long-term added value for the Company,
including developing new and renewable energy businesses and technology
businesses.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 7
Page 8
1 IKHTISAR KINERJA PERFORMANCE HIGHLIGHT
IKHTISAR KEUANGAN [GRI 102-7] [ACGS C.1.5.]
Financial Highlight [GRI 102-7] [ACGS C.1.5.]
dalam juta USD, kecuali dinyatakan lain / in million USD, unless otherwise stated
Consolidated Statements of Profit
Laba Rugi dan Penghasilan
2023 2022* 2021* 2020* 2019* Loss and Other Comprehensive
Komprehensif Lain Konsolidasian
Income
Pendapatan Usaha 5,014.7 5,956.1 2,164.9 1,507.3 1,666.4 Revenues
Beban Pokok Penjualan 2,942.4 3,318.1 1,267.2 983.9 1,088.5 Cost of Revenues
Laba Kotor 2,072.3 2,638.0 897.7 523.5 577.9 Gross Profit
Laba Usaha 1,254.8 1,777.1 492.7 169.2 235.4 Operating Profit
Laba (Rugi) Tahun Berjalan 865.3 1,298.2 260.9 (62.4) 67.5 Profit (Loss) for the Year
Jumlah Penghasilan (Rugi) Komprehensif Tahun 890.8 1,149.3 291.0 (76.1) 160.9 Total Comprehensive Income (Loss) for
Berjalan the Year
Laba (Rugi) Tahun Berjalan yang 426.2 589.9 115.7 (88.3) 46.0 Profit (Loss) for the Year Attributable to Owners of
Teratribusikan kepada Pemilik Entitas Induk the Parent Company
Laba Tahun Berjalan yang Teratribusikan kepada 439.1 708.3 145.2 25.9 21.4 Profit for the Year Attributable to
Kepentingan Nonpengendali
Penghasilan (Rugi) Komprehensif yang 454.0 450.0 153.3 (115.7) 135.2 Comprehensive Income (Loss) Attributable to
Teratribusikan kepada Pemilik Entitas Induk Owners of the Parent Company
Penghasilan Komprehensif yang Teratribusikan 436.8 699.3 137.7 39.7 25.8 Comprehensive Income Attributable to Non-
kepada Kepentingan Nonpengendali Controlling Interests
Laba (Rugi) Bersih per Saham Dasar 0.59 0.77 0.15 (0.11) 0.06 Earning per Share Attributable to Owners
Diatribusikan kepada Pemilik Entitas Induk (USD) of the Parent Company (USD)
Posisi Keuangan Financial Position
Aset Lancar 1,382.8 2,263.8 1,142.0 1,121.4 861.8 Current Assets
Aset Tidak Lancar 1,680.5 4,233.4 1,939.1 1,840.8 2,923.6 Non-Current Assets
Jumlah Aset 3,063.3 6,497.2 3,081.1 2,962.2 3,785.4 Total Assets
Liabilitas Jangka Pendek 825.7 1,667.4 673.1 724.5 667.4 Current Liabilities
Liabilitas Jangka Panjang 516.8 1,771.8 586.8 586.8 1,413.5 Non-Current Liabilities
Jumlah Liabilitas 1,342.5 3,439.2 1,259.9 1,311.3 2,080.9 Total Liabilities
Jumlah Ekuitas 1,720.8 3,058.0 1,821.2 1,650.9 1,704.5 Total Equity
Modal Kerja Bersih 557.1 596.4 468.9 396.9 194.4 Net Working Capital
Jumlah Investasi dalam Saham 546.1 816.4 686.9 494.9 305.7 Total Investment in Shares
Rasio Keuangan Financial Ratios
Rasio Laba (Rugi) terhadap Aset (%) 28.2 20.0 8.5 (2.1) 1.8 Return on Assets (%)
Rasio Laba (Rugi) terhadap Ekuitas (%) 50.3 42.5 14.3 (3.8) 4.0 Return on Equity (%)
Marjin Laba Kotor (%) 41.3 44.3 41.5 34.7 34.7 Gross Profit Margin (%)
Marjin Laba (Rugi) Bersih (%) 17.3 21.8 12.1 (4.1) 4.0 Net Profit (Loss) Margin (%)
Rasio Lancar (%) 167.5 135.8 169.7 154.8 129.1 Current Ratio (%)
Rasio Liabilitas terhadap Aset (%) 43.8 52.9 40.9 44.3 55.0 Liabilities-to-Assets Ratio (%)
Rasio Liabilitas terhadap Ekuitas (%) 78.0 112.5 69.2 79.4 122.1 Liabilities-to-Equity Ratio (%)
Tingkat Perputaran Persediaan (x) 15.3 18.3 15.0 12.7 15.5 Inventory Turnover (x)
Tingkat Perputaran Aset Tetap (x) 4.8 5.9 4.3 3.0 3.4 Fixed Asset Turnover (x)
Tingkat Perputaran Aset Total (x) 1.0 1.2 0.7 0.4 0.5 Total Asset Turnover (x)
Keterangan / Notes:
*) Untuk laporan keuangan tahun 2019-2022, Perseroan melakukan penyajian kembali informasi keuangan. [GRI2-4]
*) For the financial statements 2019-2022, the Company restated its financial statements [GRI2-4]
7,000 7,000
dalam juta USD
in million USD
dalam juta USD
in million USD
6,000 6,000
5,000 5,000
4,000 4,000
3,000 3,000
2,000 2,000
1,000 1,000
-
tahun -
tahun
year year
-1,000 2019 2020 2021 2022 2023 -1,000 2019 2020 2021 2022 2023
Pendapatan Usaha / Revenues Laba Usaha / Operating Profit Aset / Total Assets Liabilitas / Total Liabilities
Beban Pokok Penjualan / Cost of Revenues Laba Tahun Berjalan / Profit for the Year Ekuitas / Total Equity
8 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 9
Performance Highlight
IKHTISAR PERDAGANGAN SAHAM
Share Trading Highlight
Sejak Penawaran Umum tanggal 10 Desember 2009 hingga Since the Initial Public Offering on December 10, 2009 until
31 Desember 2023, Perseroan tidak melakukan aksi korporasi December 31, 2023, the Company had not performed any
yang berkaitan dengan penerbitan dan pencatatan efek lain, corporate actions related to the issuance and recording of other
pemecahan saham, penggabungan saham, perubahan nilai securities, stock split, reverse stock, change in nominal value of
nominal saham, pembagian dividen saham, dan pembagian share, stock dividend distribution, and bonus share distribution.
saham bonus. Per 31 Desember 2023, jumlah saham tercatat As of December 31, 2023, the total listed and outstanding shares
dan beredar yang dimiliki oleh Perseroan adalah sebanyak owned by the Company were 616,446,993 shares. With the
616.446.993 saham. Dengan harga penutupan saham sebesar share closing price of Rp80,000/share as of December 31, 2023,
Rp80.000/saham pada 31 Desember 2023, nilai kapitalisasi the value of the stock market capitalization of the Company was
pasar saham Perseroan adalah Rp49.315.759.440.000 atau Rp49,315,759,440,000 or equivalent to USD3,198,998,407 at the
setara dengan USD3.198.998.407 pada kurs Rp15.416/USD. exchange rate of Rp15,416/USD.
Hingga 31 Desember 2023, Perseroan tidak menerbitkan Until December 31, 2023, the Company had not issued bonds/
obligasi/sukuk/obligasi konversi, sehingga informasi mengenai sukuk/convertible bonds, therefore information related to the
obligasi/sukuk/obligasi konversi yang beredar tidak relevan. outstanding bonds/sukuk/convertible bonds is not applicable.
Grafik Saham | Share Chart 2019-2023
90,000 1,800,000
80,000 1,600,000
Rp per saham / Rp per share
70,000 1,400,000
60,000 1,200,000
Saham / Share
50,000 1,000,000
40,000 800,000
30,000 600,000
20,000 400,000
10,000 200,000
- -
19 19 19 19 20 20 20 20 21 21 21 21 22 22 22 22 23 23 23 23
20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20
1- 2- 3- 4- 1- 2- 3- 4- 1- 2- 3- 4- 1- 2- 3- 4- 1- 2- 3- 4-
Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q
Volume Perdagangan / Trading Volume Harga Penutupan / Closing Price
Keterangan / Notes:
Saham Perseroan diperdagangkan di BEI. Selama tahun 2019-2023, saham Perseroan tidak pernah dihentikan sementara perdagangannya dan/atau dibatalkan pencatatannya.
The Company’s shares are traded on IDX. In the period of 2019-2023, the share trading had never been suspended and/or the shares had never been delisted.
Tabel Saham | Share Table 2019-2023
Harga Saham / Share Price
Kapitalisasi Pasar Volume
Periode Jumlah Saham Beredar Tertinggi Terendah Penutupan
Market Capitalization Perdagangan
Period Total Number of Issued Shares
(Rp) Highest Lowest Closing Trading Volume
(Rp) (Rp) (Rp)
Q1-2019 770,552,320 11,173,008,640,000 17,900 13,500 14,500 20,000
Q2-2019 770,552,320 11,173,008,640,000 14,525 14,500 14,500 4,200
Q3-2019 770,552,320 14,775,340,736,000 20,000 14,250 19,175 20,400
Q4-2019 770,552,320 10,691,413,440,000 19,000 12,150 13,875 50,100
Q1-2020 770,552,320 15,218,408,320,000 19,750 12,775 19,750 13,700
Q2-2020 770,552,320 14,967,978,816,000 22,000 17,625 19,425 43,000
Q3-2020 770,552,320 12,675,585,664,000 22,500 13,975 16,450 43,200
Q4-2020 770,552,320 12,328,837,120,000 17,475 14,225 16,000 60,000
Q1-2021 770,552,320 9,631,904,000,000 16,500 11,900 12,500 46,700
Q2-2021 770,552,320 7,127,608,960,000 12,500 9,250 9,250 37,100
Q3-2021 770,552,320 13,484,665,600,000 18,000 9,100 17,500 115,500
Q4-2021 770,552,320 37,757,063,680,000 55,500 17,500 49,000 313,800
Q1-2022 770,552,320 33,904,302,080,000 56,400 43,800 44,000 22,400
Q2-2022 770,552,320 27,007,858,816,000 46,000 27,500 35,050 27,800
Q3-2022 770,552,320 29,280,988,160,000 40,575 31,700 38,000 26,200
Q4-2022 770,552,320 30,667,982,336,000 40,500 37,750 39,800 11,900
Q1-2023 770,552,320 26,776,693,120,000 39,800 34,725 34,750 3,000
Q2-2023 770,552,320 29,280,988,160,000 38,000 33,950 38,000 5,000
Q3-2023 616,446,993 31,562,086,041,600 56,050 41,000 51,200 1,561,400
Q4-2023 616,446,993 49,315,759,440,000 84,000 50,000 80,000 158,600
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 9
Page 10
2 LAPORAN MANAJEMEN
MANAGEMENT REPORT
LAPORAN DEWAN KOMISARIS
Report by the Board of Commissioners
Salam sejahtera kepada para pemegang saham dan pemangku kepentingan lainnya,
Greetings to the shareholders and other stakeholders,
Dunia diwarnai dengan dinamika ekonomi yang kompleks The world was marked by complex economic dynamics in
di tahun 2023. Ketegangan geopolitik, fluktuasi harga 2023. Geopolitical tensions, fluctuations in commodity prices,
komoditas, dan perubahan kebijakan perdagangan menjadi and changes in trade policies were factors that affected global
faktor yang memengaruhi stabilitas ekonomi global dan economic stability and caused global economic growth to
menyebabkan pertumbuhan perkonomian global hanya only reach 2.6% in 2023.
mencapai 2,6% pada tahun 2023.
Di tengah berbagai tantangan perekonomian global, Amidst various global economic challenges, Indonesia
Indonesia kembali menunjukkan resiliensinya dengan showed its resilience by recording a growth rate of 5.05%,
mencatatkan angka pertumbuhan mencapai 5,05%, dengan with inflation under control at 2.61%, and the Rupiah exchange
tingkat inflasi terkendali pada 2,61%, dan nilai tukar Rupiah rate remained stable at around Rp15,000/USD.
tetap stabil pada kisaran Rp15.000/USD.
Sebagai bentuk pertanggungjawaban Dewan Komisaris, As a form of accountability of the Board of Commissioners,
Dewan Komisaris menyampaikan laporan ini untuk the Board of Commissioners submits this report to reflect
mencerminkan perjalanan Perseroan dalam menghadapi the Company's journey in facing challenges, taking policies,
tantangan, mengambil kebijakan, mencapai kinerja achieving operational and financial performance, and setting
operasional dan keuangan, dan menetapkan strategi ke future strategies that will lead the Company to sustainable
depan yang akan membawa Perseroan menuju kesuksesan success.
yang berkelanjutan.
Pencapaian Perseroan dan Penilaian Achievement of the Company
Dewan Komisaris terhadap Kinerja and Assessment of the Board of
Direksi Commissioners on the Performance of
the Board of Directors
Tahun 2023 telah menjadi perjalanan yang penuh warna bagi The year 2023 was a colorful journey for the Company. The
Perseroan. Dewan Komisaris dengan segala kerendahan hati Board of Commissioners with all humility is grateful for the
bersyukur atas rahmat dan karunia Tuhan Yang Maha Esa mercy and grace of God Almighty for every achievement and
atas setiap pencapaian dan pelajaran yang telah dipetik dari lessons learned from every experience.
setiap pengalaman.
Dewan Komisaris memahami sepenuhnya tantangan yang The Board of Commissioners fully understands the challenges
dihadapi oleh Direksi di tahun 2023, sehingga Perseroan faced by the Board of Directors in 2023, so that the Company
membukukan pendapatan usaha sebesar USD 5.014,7 juta recorded revenues of USD 5,014.7 million (-15.8% y-o-y) and
(-15,8% y-o-y) dan laba tahun berjalan sebesar USD 865,3 juta profits for the year of USD 865.3 million (-33.3% y-o-y) in 2023.
(-33,3% y-o-y). Walaupun demikian, Dewan Komisaris tetap However, the Board of Commissioners appreciates the Board
mengapresiasi Direksi atas kerja keras, dedikasi, komitmen, of Directors for their hard work, dedication, commitment, and
dan kepemimpinan Direksi dalam mengemban tugas dan leadership in carrying out the duties and responsibilities of
tanggung jawab pengelolaan perusahaan, sehingga kegiatan managing the company, so that the operational activities of
operasional Perseroan dan entitas anak dapat berjalan the Company and its subsidiaries may run smoothly. [GRI 2-12-b]
dengan lancar. [GRI 2-12-b] [GRI 2-12-c] [GRI 2-12-c]
Di bisnis pertambangan dan perdagangan batu bara, In the coal mining and trading business, the Company posted
Perseroan membukukan penurunan pendapatan sebesar a decline in revenue of 17.8% y-o-y. This decline was mainly
17,8% y-o-y. Penurunan ini terutama disebabkan karena due to the decline in global coal prices and divestment of
penurunan harga batu bara global dan pelepasan GEAR dan GEAR and its subsidiaries in August 2023. The Board of
entitas anak pada bulan Agustus 2023. Dewan Komisaris Commissioners considers that the Board of Directors has
10 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 11
Management Report
menilai bahwa Direksi telah menerapkan strategi yang tepat implemented the right strategy in carrying out mining
dalam melakukan perencanaan penambangan, perencanaan planning, infrastructure planning to support increased
infrastruktur untuk mendukung peningkatan produksi, production, cost control, and contractor management. During
pengendalian biaya, serta pengelolaan kontraktor. Selama 2023, the Company recorded good operational performance
tahun 2023, Perseroan mencatat kinerja operasional yang with total production reaching 46.12 million tonnes, an
baik dengan total produksi mencapai 46,12 juta ton, naik increase of 20.10% from the previous year. This achievement
20,10% dari tahun sebelumnya. Pencapaian ini memungkinkan allows the Company to fulfill higher DMO volumes. [GRI 2-12-a]
Perseroan untuk memenuhi volume DMO yang lebih tinggi. [GRI 2-12-b] [GRI 2-12-c]
[GRI 2-12-a] [GRI 2-12-b] [GRI 2-12-c]
Di bisnis penyediaan tenaga listrik dan uap, Perseroan In the power and steam generation business, the Company
menjalankan kegiatan operasional untuk memenuhi carried out operational activities to meet electricity and steam
kebutuhan listrik dan uap berdasarkan target yang ditetapkan. needs based on set targets. Revenues from this business line
Pendapatan usaha dari lini bisnis ini mengalami penurunan decreased by 16.9% due to major overhauls in 2023.
sebesar 16,9% karena dilakukannya major overhaul pada
tahun 2023.
Perseroan juga telah menjajaki peluang pengembangan EBT. The Company has also explored the renewable energy
Hingga 31 Desember 2023, Perseroan melalui entitas anak development opportunities. As of December 31 2023, the
telah melakukan survei pendahuluan energi panas bumi dan Company through its subsidiary has carried out a preliminary
akan mulai melakukan eksplorasi pada Q3/Q4 tahun 2024. survey of geothermal energy and will begin exploration in
Perseroan melalui entitas anak juga telah menandatangani Q3/Q4 2024. The Company through its subsidiary has also
perjanjian pemegang saham terkait perusahaan patungan signed a shareholder agreement regarding a joint venture
untuk memproduksi sel dan panel surya yang saat ini company to manufacture solar cells and panels of which the
pabriknya sedang dalam tahap pembangunan di Kawasan factory is currently under construction in the Kendal Industrial
Industri Kendal, Jawa Tengah. [GRI 2-12-a] Area, Central Java. [GRI 2-12-a]
Di bisnis teknologi, memahami pentingnya infrastruktur In the technology business, understanding the importance
dalam mendukung pembangunan ekosistem digital, of infrastructure in supporting the development of a digital
Perseroan melalui entitas anak terus meningkatkan ecosystem, the Company through its subsidiaries continues
pemasangan home-pass dan melakukan pemasaran yang to increase home-pass installations and carry out aggressive
agresif untuk menjangkau pelanggan yang lebih luas. marketing to reach wider customers. To develop its portfolio,
Untuk mengembangkan portofolionya, Perseroan melalui the Company through its subsidiaries has also invested
entitas anak juga telah melakukan investasi di berbagai in other various technology companies as well as taking
perusahaan teknologi lainnya, serta memanfaatkan peluang advantage of opportunities to develop a digital marketing
pengembangan platform pemasaran digital, layanan pusat platform, data center services, and expanding into the clinical
data, dan merambah ke bisnis layanan klinik & apotik. & pharmacy services business. The Company recorded an
Perseroan membukukan kenaikan pendapatan usaha dari increase in revenues from the technology business of 39.4%.
bisnis teknologi sebesar 39,4%. [GRI 2-12-a] [GRI 2-12-a]
Di bisnis perdagangan pupuk dan bahan kimia, terjadi kenaikan In the fertilizer and chemical trading business, there was an
volume produksi dan penjualan sehingga pendapatan increase in production and sales volumes so the Company's
Perseroan dari bisnis ini mengalami peningkatan sebesar income from this business increased by 32.9%. The increase
32,9%. Kenaikan pendapatan antara lain dikontribusi oleh in revenue was contributed, among other things, by sales
penjualan poly aluminium chloride, menyusul telah selesainya of poly aluminum chloride, following the completion of the
pembangunan pabrik berkapasitas produksi sebanyak 20.000 factory construction with a production capacity of 20,000
ton per tahun pada Q1-2023. [GRI 2-12-a] tons per year in Q1-2023. [GRI 2-12-a]
Dewan Komisaris telah melakukan evaluasi atas The Board of Commissioners evaluated the implementation
pelaksanaan tugas dan tanggung jawab Direksi dan of duties and responsibilities of the Board of Directors and
Unit-Unit Pendukung yang membantu pelaksanaan tugas supporting units in the implementation of duties of the Board
Direksi dengan mempertimbangkan, antara lain, kinerja of Directors by considering, among others, the Company’s
Perseroan, pencapaian target, perumusan strategi dan performance, achievement of targets, formulation of
kebijakan keberlanjutan, masukan dari Komite Audit, Komite sustainability strategies and policies, inputs from the Audit
Manajemen Risiko, serta rekomendasi dari Komite Nominasi Committee, the Risk Management Committee, as well as
dan Remunerasi. Berdasarkan evaluasi tersebut, Dewan recommendations from the Nomination and Remuneration
Komisaris menilai bahwa Direksi telah melaksanakan tugas Committee. Based on the evaluation, the Board of
pengelolaan perusahaan tahun 2023 dengan hati-hati dan Commissioners assessed that the Board of Directors has
bertanggung jawab. [GRI 2-12-c] carefully and responsibly carried out management duties in
2023. [GRI 2-12-c]
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 11
Page 12
Laporan Manajemen
Pengawasan terhadap Implementasi Supervision on the Implementation of
Strategi Perseroan the Company’s Strategy
Dewan Komisaris telah menjalankan tugas dan tanggung The Board of Commissioners had carried out its duties and
jawabnya sesuai Anggaran Dasar Perseroan dan Piagam responsibilities in accordance to the Company’s Articles of
Dewan Komisaris. Sepanjang tahun 2023, Dewan Komisaris Association and Charter of the Board of Commissioners.
melaksanakan pengawasan, memberikan saran/masukan atas Throughout 2023, the Board of Commissioners supervised
kepatuhan terhadap peraturan dan perundang-undangan and provided advice/input on the Company’s compliance
yang berlaku, kebijakan dan pengelolaan perusahaan with applicable laws and regulations, company policies and
oleh Direksi, dan kesesuaian pelaksanaan kebijakan dan management performed by the Board of Directors, and
pengelolaan perusahaan dengan visi dan misi Perseroan, the conformity of the implementation of such policies and
serta memberikan persetujuan atas sejumlah strategi bisnis management with the Company’s vision and mission, as well
dan rencana aksi korporasi tahun 2023. [GRI 2-12-a] as approved a number of business strategies and corporate
action plans in 2023. [GRI 2-12-a]
Dewan Komisaris melakukan fungsi pengawasan secara The Board of Commissioners carried out its supervisory
berkala melalui rapat Dewan Komisaris, rapat gabungan function regularly through the meetings of the Board
dengan Direksi, serta rapat dengan Komite Audit, Komite of Commissioners, joint meetings with the Board of
Manajemen Risiko, Komite Nominasi dan Remunerasi, Unit Directors, and meetings with the Audit Committee, the Risk
Audit Internal, serta Unit Manajemen Risiko. Secara khusus, Management Committee, the Nomination and Remuneration
Komisaris Independen Perseroan juga telah mengadakan Committee, Internal Audit Unit, and the Risk Management Unit.
rapat Dewan Komisaris dan rapat dengan komite-komite In particular, the Company’s Independent Commissioners
tanpa kehadiran pejabat eksekutif Perseroan untuk had also held meetings of the Board of Commissioners
menilai pengelolaan perusahaan. Melalui rapat gabungan and meetings with committees without the presence of the
dengan Direksi, Dewan Komisaris memperoleh pemaparan Company’s executive officers to assess the management of the
sehubungan dengan rencana kerja, kegiatan operasional, company. Through joint meetings with the Board of Directors,
kondisi keuangan, dan rencana aksi korporasi Perseroan. [GRI the Board of Commissioners received presentations related
2-12-c] to the Company’s work plans, operational activities, financial
conditions, and corporate action plans. [GRI 2-12-c]
Prospek Usaha Perseroan Business Prospect of the Company
Perekonomian global diperkirakan masih akan diwarnai The global economy is expected to continue to be marked
dengan melemahnya pertumbuhan ekonomi sejumlah by weakening economic growth in a number of world's
negara besar dunia. Tren pengetatan kebijakan moneter dan major countries. The trend of tightening monetary policy
konflik geopolitik diperkirakan masih akan berlangsung di and geopolitical conflicts is expected to continue in 2024.
tahun 2024. Ketidakpastian diperkirakan meningkat dengan Uncertainty is expected to increase with the heating
memanasnya suhu politik dunia. Bank Dunia memproyeksikan temperature of world politics. The World Bank projects
ekonomi global hanya tumbuh 2,4%, lebih rendah dari kinerja the global economy to grow only 2.4%, lower than the
perekonomian global pada tahun 2023. performance of the global economy in 2023.
Di dalam negeri, sejumlah capaian perekonomian Indonesia Domestically, a number of Indonesia's economic achievements
di tahun 2023 membangun optimisme pada kemampuan in 2023 builds optimism on Indonesia's ability to achieve
Indonesia untuk mencapai pertumbuhan perekenomian yang better economic growth in 2024. Bank Indonesia estimates
lebih baik di tahun 2024. Bank Indonesia memperkirakan Indonesia's economic growth and inflation in the range of
pertumbuhan ekonomi dan inflasi Indonesia berada pada 4.7%-5.5% and 2.5+1%.
kisaran 4,7%-5,5% dan 2,5+1%.
Bisnis pertambangan dan perdagangan batu bara diperkirakan The coal mining and trading business is estimated to remain
tetap akan menjadi sumber energi penting untuk memenuhi an important energy source to meet national electricity needs
kebutuhan listrik nasional pada tahun 2024, mempertimbangkan in 2024, considering that the use of the renewable energy
bahwa pemanfaatan EBT belum mencapai tingkat pertumbuhan has not yet reached a significant growth rate to replace coal
yang signifikan untuk menggantikan permintaan batu bara. demand. ESDM sets the coal production level in 2024 at 922
ESDM menetapkan tingkat produksi batu bara tahun 2024 million tonnes (+19% y-o-y compared to actual coal production
sebanyak 922 juta ton (+19% y-o-y dibandingkan dengan in 2023). However, to maintain the long-term sustainability of
realisasi produksi batu bara tahun 2023). Namun demikian, untuk coal use, the coal industry must consider using technological
menjaga keberlanjutan pemanfaatan batu bara jangka panjang, breakthroughs to reduce carbon dioxide emissions into
industri batu bara harus mempertimbangkan penggunaan the atmosphere and the possibility of converting coal into
terobosan teknologi untuk mengurangi emisi karbon dioksida chemical compounds which can be used as a substitute for
ke atmosfer dan kemungkinan melakukan konversi batu bara fossil fuels.
menjadi senyawa kimia yang dapat digunakan sebagai substitusi
bahan bakar fosil.
12 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Management Report
Dalam bisnis penyediaan tenaga listrik dan uap, untuk In the power and steam generation business, to achieve
mencapai netralitas karbon selambatnya pada tahun 2060, carbon neutrality no later than 2060, meet the renewable
memenuhi target porsi EBT sebesar 23% dalam bauran energy portion target of 23% in the national energy mix by
energi nasional pada tahun 2025, dan meningkatkan daya 2025, and increase the competitiveness of the Indonesian
saing industri penyediaan tenaga listrik dan uap Indonesia power and steam generation industry in the future, the
di masa depan, pemerintah Indonesia juga terus mendorong Indonesian government also continues to encourage the
pengembangan EBT untuk mengurangi ketergantungan development of renewable energy to reduce dependence
terhadap energi fosil. Tantangan ini telah diantisipasi on fossil energy. The Company has anticipated this challenge
Perseroan dengan mulai menjajaki peluang bisnis energi by starting to explore solar energy and geothermal energy
surya dan tenaga panas bumi. business opportunities.
Dalam bisnis teknologi, prospek bisnis akan semakin terbuka In the technology business, business prospects will become
sejalan dengan pemanfaatan teknologi yang mengalami increasingly open in line with the rapid progress in the
kemajuan yang pesat di berbagai sektor dan target use of technology in various sectors and the Indonesian
pemerintah Indonesia dalam mengembangkan infrastruktur government's targets for developing infrastructure and the
dan ekonomi digital. Pertumbuhan pengguna internet digital economy. The rapid growth of internet users provides
yang pesat memberikan fondasi yang kuat bagi Indonesia a strong foundation for Indonesia to accelerate digital
untuk melakukan akselerasi transformasi digital. Prasarana transformation. High-quality and integrated technological
infrastruktur teknologi yang terintegrasi dan berkualitas infrastructure is certainly required.
tinggi tentunya sangat dibutuhkan.
Dalam bisnis perdagangan pupuk dan bahan kimia, dengan In the fertilizer and chemical trading business, considering
mempertimbangkan posisi Indonesia sebagai negara Indonesia's position as an agricultural country, as well as
agraris, serta kebutuhan bahan pangan untuk masyarakat the increasing need for food for the people along with
yang bertambah seiring dengan populasi yang terus the population that continues to grow, the prospects for
tumbuh membuat prospek pengadaan pupuk dan pestisida procurement of fertilizers and pesticides in Indonesia are still
di Indonesia masih sangat menjanjikan. Perseroan juga very promising. The Company also innovates by producing
melakukan inovasi dengan memproduksi senyawa kimia required specialty chemicals.
khusus yang dibutuhkan.
Dewan Komisaris dan Direksi mendiskusikan perkembangan The Board of Commissioners and Directors discuss
kinerja Perseroan dan terus memantau perkembangan developments in the Company's performance and continue
industri secara berkala. Dewan Komisaris juga telah menelaah, to monitor industry developments regularly. The Board of
memberikan saran/masukan, serta mendukung sepenuhnya Commissioners has also reviewed, provided suggestions/
rencana kerja Direksi untuk tahun 2024, termasuk rencana inputs, and fully supported the Board of Directors work
untuk mengembangkan bisnis-bisnis baru di bidang EBT dan plan for 2024, including plans to develop new businesses in
teknologi. Dewan Komisaris menilai rencana dan strategi the fields of renewable energy and technology. The Board
bisnis yang disusun Perseroan sudah sesuai dengan visi dan of Commissioners assesses that the business plans and
misi Perseroan. [GRI 2-12-a] strategies prepared by the Company are in line with the
Company's vision and mission. [GRI 2-12-a]
Governansi Korporat dan Komitmen Corporate Governance and Commitment
dalam Melaksanakan TJSL in Implementing CSER
Dewan Komisaris mendukung Perseroan untuk menjaga The Board of Commissioners supports the Company to
komitmen kepatuhan terhadap peraturan perundang- maintain its commitment to comply with applicable laws
undangan yang berlaku, termasuk komitmen dalam and regulations, including the commitment to implementing
menerapkan GCG dan memberikan perhatian menyeluruh GCG and paying comprehensive attention to the economic,
terhadap aspek ekonomi, lingkungan hidup, dan sosial. [GRI environmental, and social aspects. [GRI 2-12-a] [GRI 2-12-b]
2-12-a] [GRI 2-12-b]
Untuk semakin memperkuat struktur governansi korporat, To further strengthen the corporate governance structure,
pada tahun 2023, Perseroan telah melakukan pembagian in 2023, the Company has divided the responsibilities of
tanggung jawab Dewan Komisaris dan mengubah susunan the Board of Commissioners and changed the composition
Komite Audit, Komite Manajemen Risiko, dan Komite of the Audit Committee, Risk Management Committee,
Nominasi dan Remunerasi. Dengan perubahan ini, diharapkan and Nomination and Remuneration Committee. This
dapat mengoptimalkan pengawasan terhadap pengelolaan change is expected to optimize the supervision of the
operasional, keuangan, dan risiko perusahaan secara company's operational, financial, and risk management in a
komprehensif, transparan, dan efisien, sehingga memperkuat comprehensive, transparent, and efficient manner, thereby
integritas dan kinerja perusahaan secara keseluruhan. strengthening the integrity and overall performance of the
Dewan Komisaris telah melaksanakan tugas pengawasan dan company. The Board of Commissioners has carried out its
pemberian nasihat secara aktif sesuai dengan piagam. Dewan supervisory and advisory duties in accordance with the
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 13
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Laporan Manajemen
Komisaris, dengan bantuan Komite Audit, Komite Manajemen charters. The Board of Commissioners, with the assistance
Risiko, dan Komite Nominasi dan Remunerasi telah meninjau of the Audit Committee, the Risk Management Committee,
dan memberikan masukan atas penerapan kebijakan GCG and the Nomination and Remuneration Committee had
di dalam Perseroan, termasuk di dalamnya penerapan audit reviewed and provided input on the implementation of GCG
internal, sistem pengendalian internal, sistem pelaporan policy within the Company, including the implementation
pelanggaran, manajemen risiko, dan strategi mitigasi risiko of the Company’s internal audit, internal control system,
bisnis Perseroan. [GRI 2-12-b] whistleblowing system, risk management, and business risk
mitigation strategies. [GRI 2-12-b]
Perseroan mendorong pengadaan berbagai program The Company encourages the procurement of various training
pelatihan dan pengembangan, teknis maupun non teknis, and development programs, technical and non-technical, in
yang sesuai dengan kebutuhan dan perkembangan industri accordance with the needs and developments of the industry
serta teknologi terkini, guna meningkatkan kompetensi and the latest technology, to improve the competence of the
Dewan Komisaris, Direksi, komite, dan karyawan. Perseroan Board of Commissioners, Board of Directors, committees, and
juga mendorong setiap insan Perseroan untuk terlibat aktif employees. The Company also encourages every employee of
dalam program pembelajaran dan pengembangan diri secara the Company to be actively involved in independent learning
mandiri. Pada tahun 2023, seluruh anggota Dewan Komisaris, and self-development programs. In 2023, all members of the
Direksi, dan komite telah memenuhi program pelatihan Board of Commissioners, Board of Directors, and committees
sekurang-kurangnya 1 (satu) kali dalam setahun dan minimal had fulfilled the training programs at least once a year and
selama 12 (dua belas) jam pelatihan. Dewan Komisaris a minimum requirement of 12 (twelve) hours of training.
meyakini bahwa investasi dalam pengembangan kompetensi The Board of Commissioners believes that investment in
adalah investasi yang berharga, yang akan dapat memperkuat competency development is a valuable investment, which
daya saing Perseroan dalam menghadapi tantangan dan will strengthen the Company's competitiveness in facing
peluang di pasar yang berubah-ubah dan memberikan challenges and opportunities in a changing market and
hasil yang positif bagi pertumbuhan dan kesuksesan jangka provide positive results for the Company's long-term growth
panjang Perseroan. and success.
Dewan Komisaris mendukung Perseroan untuk terus The Board of Commissioners supports the Company in
meningkatkan kontribusi terhadap peningkatan kesejahteraan continuously increasing its contribution to improving
masyarakat dan pelestarian lingkungan di sekitar wilayah community welfare and preserving the environment around
operasional Perseroan dan entitas anak melalui pelaksanaan the operational areas of the Company and its subsidiaries
program TJSL dan inisiatif sosial yang berkelanjutan. through the implementation of CSER programs and sustainable
Dewan Komisaris juga terus mendukung Perseroan untuk social initiatives. The Board of Commissioners also continues
mengambil langkah-langkah untuk mengurangi jejak karbon, to support the Company to take steps to reduce its carbon
meminimalkan limbah, dan mempromosikan praktik ramah footprint, minimize waste, and promote environmentally
lingkungan. Pada tahun 2023, Perseroan dan entitas anak friendly practices. In 2023, the Company and its subsidiaries
telah mengembangkan dan merealisasikan lebih dari 40 had developed and realized more than 40 CSER programs,
program TJSL, yang mencakup aspek ekonomi, sosial, dan covering economic, social, and environmental aspects that
lingkungan, untuk menjangkau lebih dari 17.800 penerima had reached more than 17,800 beneficiaries. [GRI 2-12-b]
manfaat. [GRI 2-12-b]
Atas komitmen Perseroan dalam menerapkan GCG, Perseroan For the Company’s commitment to implementing GCG, the
dan entitas anak mendapatkan berbagai penghargaan tata Company and its subsidiaries received various corporate
kelola perusahaan. Dewan Komisaris mengapresiasi prestasi governance awards. The Board of Commissioners appreciates
yang telah dicapai Direksi dan memberikan dukungan penuh the achievements of the Board of Directors and provides full
terhadap komitmen Direksi untuk menerapkan praktik-praktik support for the commitment of the Board of Directors to
bisnis yang berkelanjutan. [GRI 2-12-b] implementing sustainable business practices. [GRI 2-12-b]
Sistem Pelaporan Pelanggaran Whistleblowing System
Perseroan menyediakan sistem pelaporan pelanggaran, The Company provides a whistleblowing system, which
yang terus disempurnakan secara berkala sesuai dengan continues to be refined regularly in accordance with the
perkembangan kebutuhan dan regulasi yang ada. development of existing needs and regulations. This
Sistem ini diadakan sebagai sarana bagi para pemangku system is held as a means for stakeholders to submit input
kepentingan untuk menyampaikan masukan dan keluhan, and complaints, and/or report indications of violations that
dan/atau melaporkan indikasi pelanggaran yang berpotensi have the potential to cause losses to the Company and/or
mengakibatkan kerugian bagi Perseroan dan/atau karyawan the Company's employees. This system is also expected to
Perseroan. Sistem ini diharapkan juga dapat membangun build a culture of transparency and accountability within the
budaya transparansi dan akuntabilitas di dalam Perseroan. Company. Through the implementation of a whistleblowing
Melalui penerapan sistem pelaporan pelanggaran, Perseroan system, the Company hopes to be more proactive in
berharap dapat lebih proaktif dalam mencegah dan preventing and handling potential violations, creating a clean
14 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Management Report
menangani potensi pelanggaran, mewujudkan lingkungan and healthy work environment, increasing trust in corporate
kerja yang bersih dan sehat, meningkatkan kepercayaan governance, maintaining the Company's good reputation,
terhadap tata kelola perusahaan, menjaga reputasi baik and ensuring business continuity in the long-term. [GRI 2-12-a]
Perseroan, serta memastikan keberlangsungan usaha dalam
jangka panjang. [GRI 2-12-a]
Dewan Komisaris telah melakukan evaluasi terhadap sistem The Board of Commissioners has evaluated the whistleblowing
pelaporan pelanggaran. Dewan Komisaris dengan ini system. The Board of Commissioners hereby conveys that
menyampaikan bahwa proses penanganan pelaporan telah the reporting handling process has run well and has been
berjalan dengan baik dan telah dilaksanakan sesuai dengan carried out in accordance with the established procedures. In
prosedur yang ditetapkan. Pada tahun 2023, Dewan Komisaris 2023, the Board of Commissioners received several reports.
menerima beberapa laporan. Setiap laporan yang diterima Every report received was followed up meticulously and
ditindaklanjuti secara cermat dan profesional. professionally.
Dewan Komisaris berpendapat bahwa sistem pelaporan The Board of Commissioners believes that the Company's
pelanggaran Perseroan sudah cukup memadai. [GRI 2-12-c] whistleblowing system is sufficient. [GRI 2-12-c]
Penutup Closing Remark
Dewan Komisaris mengucapkan terima kasih kepada seluruh The Board of Commissioners would like to thank all
pemangku kepentingan atas dukungan dan kepercayaan yang stakeholders for the support and trust that have been given
telah diberikan kepada Perseroan. Apresiasi yang tulus juga to the Company. The Board of Commissioners also expresses
Dewan Komisaris sampaikan kepada Direksi dan seluruh insan its sincere appreciation to the Board of Directors and all
Perseroan atas kerja keras dan kontribusi pada kesuksesan personnel of the Company for the hard work and contribution
yang dicapai Perseroan selama tahun 2023. to the success achieved by the Company during 2023.
Dewan Komisaris yakin bahwa perjalanan di tahun 2023 ini The Board of Commissioners is confident that the journey in
dapat memberikan wawasan yang bermanfaat bagi Perseroan 2023 may provide useful insights for the Company which, with
yang dengan tekad dan komitmen yang tidak mengenal lelah tireless determination and commitment, will strengthen the
akan memantapkan pijakan bagi langkah-langkah Perseroan footing for the Company's next steps.
berikutnya.
Dewan Komisaris PT Dian Swastatika Sentosa Tbk
Board of Commissioners of PT Dian Swastatika Sentosa Tbk
Franky Oesman Widjaja
Presiden Komisaris
President Commissioner
Dr.-Ing. Evita Herawati Legowo Dr. Robert Arthur Simanjuntak
Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner
Ir. F.X. Sutijastoto, M.A. Dr. Hendrikus Passagi, S.Sos, S.H., M.H., M.Sc.
Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 15
Page 16
Laporan Manajemen LAPORAN DIREKSI Report by the Board of Directors Para pemegang saham dan pemangku kepentingan lainnya yang terhormat, Dear honoured shareholders and other stakeholders, Sepanjang tahun 2023, perekonomian global masih Throughout 2023, the global economy was faced with dihadapkan pada kondisi perekonomian yang tidak stabil unstable economic conditions and geopolitical conflicts dan konflik geopolitik yang menyebabkan rendahnya which caused low global economic growth. pertumbuhan ekonomi global. Di tengah berbagai tantangan ekonomi global tersebut, Amidst various global economic challenges, Indonesia Indonesia berhasil menunjukkan resiliensinya pada tahun succeeded in showing its resilience in 2023 with economic 2023 dengan pertumbuhan ekonomi mencapai 5,05% dengan growth reaching 5.05% with a controlled inflation rate and tingkat inflasi terkendali dan nilai tukar Rupiah tetap stabil. stable Rupiah exchange rate. Tahun 2023 memberikan pelajaran yang sangat berharga bagi The year 2023 provided very valuable learning for the Perseroan tentang ketahanan, adaptasi, dan inovasi. Direksi Company about resilience, adaptation, and innovation. The mengapresiasi kerja keras seluruh insan Perseroan, sehingga Board of Directors appreciates the hard work of all Company Perseroan dapat melalui tahun 2023 dengan pencapaian personnel so that the Company went through year 2023 with yang cukup baik. quite good achievements. Direksi telah merangkum capaian, tantangan, dan kontribusi The Board of Directors had summarized the Company's Perseroan terhadap target pencapaian tujuan pembangunan achievements, challenges, and contributions to the target berkelanjutan Indonesia untuk periode 1 Januari hingga 31 of achieving Indonesia's sustainable development goals for Desember 2023, dibandingkan dengan periode 1 Januari the period 1 January to 31 December 2023, compared to hingga 31 Desember 2022 dan 2021 dalam laporan ini. Laporan the periods 1 January to 31 December 2022 and 2021 in this ini diharapkan dapat menjadi salah satu sarana transparansi report. It is hoped that this report can become a means of dan komunikasi bagi Perseroan untuk menyampaikan transparency and communication for the Company to convey perkembangan praktik bisnis, merefleksikan komitmen developments in business practices, reflect the Company's Perseroan dalam memberikan manfaat kepada masyarakat commitment to providing benefits to society and the dan lingkungan hidup, dan menginspirasi langkah-langkah environment, and inspire further steps towards sustainability lebih lanjut menuju keberlanjutan dan kesuksesan bersama. and mutual success. Laporan ini disusun dengan berpedoman pada Surat Edaran This report is prepared based on OJK Circular Letter No. OJK No. 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan 16/SEOJK.04/2021 on the Form and Content of the Annual Tahunan Emiten atau Perusahaan Publik dan diterbitkan secara Report of Issuers or Public Companies and is published on tahunan. Laporan tahun 2023 ini diterbitkan pada tanggal 30 an annual basis. This 2023 report was published on April 30, April 2024, sementara laporan sebelumnya diterbitkan pada 2024, while the previous report was published on April 7, tanggal 7 April 2023. [GRI 2-3-a] [GRI 2-3-b] [GRI 2-3-c] 2023. [GRI 2-3-a] [GRI 2-3-b] [GRI 2-3-c] Kinerja, Hambatan, dan Strategi Performance, Challenges, and Keberlanjutan di Tahun 2023 Sustainability Strategies in 2023 Pada tahun 2023, Perseroan membukukan pendapatan In 2023, the Company managed to record revenues and usaha dan laba tahun berjalan sebesar USD 5.014,7 juta dan profit for the year of USD 5,014.7 million and USD 865.3 USD 865,3 juta, mengalami penurunan sebesar 15,8% dan million, decreasing by 15.8% and 33.3% compared to 2022 33,3% dibandingkan pencapaian tahun 2022. Penurunan ini achievements, respectively. This decline was mainly due to terutama disebabkan karena penurunan pendapatan dari the decrease of revenues from the coal mining and trading bisnis pertambangan dan perdagangan batu bara, karena business, due to the decline in coal prices in 2023 and penurunan harga batu bara pada tahun 2023 dan pelepasan divestment of GEAR and its subsidiaries in August 2023. GEAR dan entitas anak pada bulan Agustus 2023. Bisnis pertambangan dan perdagangan batubara The coal mining and trading business contributed revenues of memberikan kontribusi pendapatan usaha sebesar USD USD 4,673.4 million (+17.8% y-o-y), or 93.2% of the Company's 4.673,4 juta (+17,8% y-o-y), atau sebesar 93,2% dari total total revenues in 2023. pendapatan usaha Perseroan pada tahun 2023. 16 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Management Report
Perseroan mencatatkan total volume produksi dan penjualan The Company recorded total volumes of coal production and
batu bara sebesar 56,3 juta ton dan 56,8 juta ton pada tahun sales of 56.3 million tons and 56.8 million tons in 2023, an
2023, meningkat sebesar 12,1% dan 11,4% dibandingkan total increase of 12.1% and 11.4% compared to the total volumes
volume produksi dan penjualan batu bara pada tahun 2022 of coal production and sales in 2022 of 50.3 million tons and
sebesar 50,3 juta ton dan 51,0 juta ton. Volume produksi batu 51.0 million tons, respectively. The volume of coal production
bara tahun 2023 tersebut terutama berasal dari kegiatan in 2023 was mainly attributed to the mining activities of GEMS
penambangan GEMS beserta entitas anaknya. Realisasi and its subsidiaries. The actual volumes of coal production
volume produksi dan penjualan batu bara tersebut lebih and sales were higher than the targets set of 54.0 million tons.
tinggi dari target yang ditetapkan yaitu sebesar 54,0 juta ton. This achievement allowed the Company to fulfill higher DMO
Pencapaian ini memungkinkan Perseroan untuk memenuhi volumes. [GRI 2-12-a]
volume DMO yang lebih tinggi. [GRI 2-12-a]
Bisnis penyediaan tenaga listrik dan uap memberikan The power and steam generation business contributed
kontribusi pendapatan usaha sebesar USD 40,2 juta (-16,9% revenues of USD 40.2 million (-16.9% y-o-y), or 0.8% of the
y-o-y), atau sebesar 0,8% dari total pendapatan usaha Company's total revenues in 2023. The decrease in revenues
Perseroan pada tahun 2023. Penurunan pendapatan usaha from the power and steam generation business was due to
dari bisnis penyediaan tenaga listrik dan uap ini disebabkan the major overhaul in 2023.
karena dilakukannya major overhaul pada tahun 2023.
Kegiatan operasional secara umum berjalan dengan cukup Operational activities had generally performed well
baik di sepanjang tahun 2023. Total offtake dari 4 (empat) throughout 2023. The total offtake from the 4 (four) captive
pembangkit listrik captive yang dioperasikan oleh Perseroan power plants operated by the Company was 0.9 million MWh
adalah sebesar 0,9 juta MWh untuk listrik dan 9,1 juta GJ for electricity and 9.1 million GJ for steam. The offtake figure
untuk uap. Angka offtake untuk listrik mencapai 87,9% dari for electricity reached 87.9% of the target set by the Company.
target yang telah ditetapkan Perseroan. Sementara, angka Meanwhile, the offtake for steam had met the Company's
offtake uap sudah memenuhi target Perseroan yaitu sebesar target of 8.3 million GJ of steam.
8,3 juta GJ uap.
Sejak tahun 2022, Perseroan juga telah menjajaki beberapa Since 2022, the Company has also explored several opportunities
peluang dalam bisnis pembangkit listrik berbahan bakar EBT. in the renewable energy fueled power generation business.
Perseroan melalui PT Daya Mas Geopatra Pangrango, entitas The Company through PT Daya Mas Geopatra Pangrango, a
anak telah mendapatkan izin dari ESDM tentang penugasan subsidiary, has obtained permission from ESDM regarding the
survei pendahuluan dan eksplorasi panas bumi panas bumi assignment of preliminary survey and geothermal exploration
di daerah Cipanas, Kabupaten Cianjur, Provinsi Jawa Barat. in Cipanas area, Cianjur Regency, West Java Province. As
Per 31 Desember 2023, Perseroan telah melakukan survei of December 31, 2023, the Company has conducted the
pendahuluan dan akan berlanjut ke tahap eksplorasi yang preliminary survey and will continue to the exploration stage
ditargetkan mulai pada Q3/Q4 tahun 2024. [GRI 2-12-a] which is targeted to start in Q3/Q4 2024. [GRI 2-12-a]
Bisnis teknologi memberikan kontribusi pendapatan usaha The technology business contributed revenues of USD
sebesar USD 92,0 juta (+39.4% y-o-y), atau sebesar 1,8% dari 92.0 million (+39.4% y-o-y), or 1.8% of the Company's total
total pendapatan usaha Perseroan pada tahun 2023. revenues in 2023.
Perseroan melalui entitas anak telah berhasil melakukan The Company through its subsidiaries had successfully
instalasi lebih dari 3 juta home-pass dengan total 525.595 installed more than 3 million home-passes with a total of
pelanggan. Jumlah home-pass dan pelanggan tersebut naik 525,595 subscribers. The number of home-passes and
sebesar 93,0% dan 72,7% dibandingkan pencapaian tahun subscribers increased by 93.0% and 72.7% compared to 2022
2022. Perseroan memanfaatkan peluang untuk meningkatkan achievements. The Company took advantage of opportunities
kinerja bisnis teknologi, antara lain dengan mengembangkan to improve technology business performance, including
platform pemasaran digital, layanan pusat data, dan developing a digital marketing platform, data center services,
merambah ke bisnis layanan klinik & apotik. [GRI 2-12-a] and expanding into the clinical & pharmacy services business.
[GRI 2-12-a]
Bisnis perdagangan pupuk dan bahan kimia memberikan The fertilizer and chemical trading business contributed
kontribusi pendapatan usaha sebesar USD 208,2 juta (+32.9% revenues of USD 208.2 million (+32.9% y-o-y), or 4.2% of the
y-o-y), atau sebesar 4,2% dari total pendapatan usaha Company's total revenues in 2023.
Perseroan pada tahun 2023.
Pada tahun 2023, volume penjualan penjualan pupuk naik In 2023, fertilizer sales volume increased by 57.3%, i.e. 243,001
sebesar 57,3% yaitu 243.001 ton, penjualan bahan kimia naik tons, chemical sales increased by 23.9%, i.e. 147,581 tons,
sebesar 23,9% yaitu 147.581 ton, dan penjualan pestisida naik and pesticide sales increased by 12.3%, i.e. 4,950 kiloliters
sebesar 12,3% yaitu 4.950 kiloliter dibandingkan 154.516 ton, compared to 154,516 tons, 119,154 tons and 4,406 kiloliters in
119.154 ton, dan 4.406 kilo liter pada tahun 2022. 2022, respectively.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 17
Page 18
Laporan Manajemen Prospek dan Strategi Keberlanjutan Sustainability Prospects and Strategies Tahun 2024 for 2024 Perekonomian global diperkirakan masih akan dibayangi The global economy is expected to still be shadowed by ketidakpastian di tahun 2024. Inflasi bergerak moderat pada uncertainty in 2024. Inflation moves moderately at the awal tahun 2024, namun belum mampu mengembalikan suku beginning of 2024, but has not been able to restore interest bunga yang sudah melonjak cukup tinggi. Tensi geopolitik, rates which have soared quite high. Geopolitical tensions, fragmentasi geoekonomi, dan peningkatan proteksionisme geoeconomic fragmentation and increasing protectionism diperkirakan turut membatasi laju pertumbuhan are predicted to limit the rate of global economic growth. perekonomian global. Ketidakpastian diperkirakan meningkat Uncertainty is expected to increase as the world political sejalan dengan memanasnya suhu politik dunia. temperature heats up. Tekanan perekonomian global akan kembali menjadi Global economic pressure will again become a challenge tantangan bagi Indonesia di tahun 2024. Namun demikian, for Indonesia in 2024. However, Bank Indonesia remains Bank Indonesia tetap optimis bahwa ekonomi Indonesia optimistic that the Indonesian economy will remain resilient, tetap resilien didukung kuatnya permintaan domestik, supported by strong domestic demand, consumption and konsumsi, dan investasi. Keberhasilan Indonesia dalam investment. Indonesia's success in achieving a growth rate mencapai tingkat pertumbuhan sebesar 5,05%, di tahun of 5.05% in 2023 is expected to provide a strong foundation 2023 diharapkan dapat menjadi fondasi yang kuat untuk to continue even stronger growth in 2024. Bank Indonesia melanjutkan pertumbuhan yang semakin kuat di tahun 2024. projects Indonesia's economic growth and inflation to be in Bank Indonesia memproyeksikan pertumbuhan ekonomi dan the range of 4.7%-5.5%. % and 2.5+1%. inflasi Indonesia berada pada kisaran 4,7%-5,5% dan 2,5+1%. Bisnis batu bara diperkirakan masih akan memiliki prospek It is estimated that the coal business will still have good yang baik di tengah tren pergeseran konsumsi energi global prospects amidst the trend of shifting global energy menuju EBT. Kebutuhan batu bara sebagai sumber energi tetap consumption towards renewable energy. The need for coal dominan di banyak negara, terutama dari negara-negara di as an energy source remains dominant in many countries, Asia, seperti Tiongkok, India, dan Jepang. Walaupun demikian, especially countries in Asia, such as China, India and Japan. tren harga batu bara global tahun 2024 diperkirakan masih However, the global coal price trend in 2024 is expected to akan rendah, karena pemulihan ekonomi global yang lambat remain low, due to the slow and still uneven global economic dan masih belum merata, dan peningkatan produksi batu recovery, and the increase in coal production from major bara dari negara-negara produsen utama. ESDM menetapkan producing countries. ESDM has set a target for Indonesian coal target produksi batu bara Indonesia sebanyak 922 juta ton pada production of 922 million tons in 2024, an increase compared tahun 2024 meningkat dibandingkan target produksi batu bara to the 2023 coal production target of 695 million tons. Trends tahun 2023 sebanyak 695 juta ton. Tren permintaan dan harga in coal demand and price may change if global geopolitical batu bara dapat berubah jika kondisi geopolitik memanas. conditions heat up. The Company, through its subsidiaries, Perseroan, melalui entitas anak, berupaya meningkatkan kinerja seeks to improve the coal business performance of each asset bisnis batu bara dari setiap aset yang dimiliki dengan tetap owned by paying attention to OHS, being more responsive in memperhatikan K3, bersikap lebih responsif dalam memitigasi mitigating weather factors, selective in capital expenditure, faktor cuaca, selektif dalam melakukan belanja modal, konsisten consistent in developing infrastructure that supports coal dalam mengembangkan infrastruktur yang mendukung strategi marketing strategies, increasing efficiency production to pemasaran batu bara, meningkatkan efisensi produksi untuk reduce costs and increase profitability, utilize environmentally menekan biaya dan meningkatkan profitabilitas, memanfaatkan friendly energy, develop operational digitalization, and be energi ramah lingkungan, mengembangkan digitalisasi alert to the global situation. [GRI 2-12-a] operasional, dan sigap terhadap situasi global. [GRI 2-12-a] Di bisnis penyediaan tenaga listrik dan uap, untuk mendukung In the power and steam generation business, to support rencana nol emisi karbon dunia untuk mencapai netralitas the world's zero carbon emissions plan to achieve carbon karbon selambatnya pada tahun 2060, memenuhi target porsi neutrality by 2060, meet the renewable energy portion EBT sebesar 23% dalam bauran energi nasional pada tahun target of 23% in the national energy mix by 2025, and 2025, dan meningkatkan daya saing industri penyediaan increase the competitiveness of Indonesia's power and steam tenaga listrik dan uap Indonesia di masa depan, pemerintah generation industry in the future, the Indonesian government Indonesia mendorong pengembangan EBT untuk mengurangi encourages the development of the renewable energy to ketergantungan terhadap energi fosil. Perseroan melalui reduce dependence on fossil energy. The Company, through entitas anak telah mulai menjajaki peluang untuk bertransisi its subsidiaries, has begun exploring opportunities to do dan masuk ke dalam lini bisnis energi surya dan tenaga panas transition and enter the solar energy and geothermal energy bumi. Dengan strategi ini, Perseroan optimis dapat tetap business lines. With this strategy, the Company is optimistic mempertahankan kinerja operasi yang berkelanjutan di bisnis that it can maintain sustainable operational performance in penyediaan tenaga listrik dan uap. [GRI 2-12-a] the power and steam generation business. [GRI 2-12-a] 18 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 19
Management Report
Di bisnis teknologi, Perseroan melihat peluang yang besar In the technology business, the Company sees a great
dari pertumbuhan pengguna internet dan ponsel pintar di opportunity from the growth of internet and smartphone
Indonesia. Jumlah pengguna dan tingkat penetrasi internet di users in Indonesia. The number and penetration rates of
Indonesia tercatat terus mengalami pertumbuhan yang pesat. internet users in Indonesia have been growing rapidly. The
Perseroan melalui entitas anak berupaya untuk memanfaatkan Company through subsidiaries seeks to take advantage
peluang yang ada dengan terus memperluas area layanan of existing opportunities by continuing to expand the
bisnis teknologi di beberapa kota potensial di Indonesia, technology business service area in several potential cities
meningkatkan kualitas layanan dengan menyediakan internet in Indonesia, improving service quality by providing stable
yang stabil dan cepat, serta melakukan penawaran ragam and fast internet, and offering a variety of products that are
produk yang menarik dan sesuai dengan kebutuhan pasar attractive and suit market needs at competitive prices. [GRI
dengan harga yang kompetitif. [GRI 2-12-a] 2-12-a]
Perseroan melalui entitas anak juga telah melakukan The Company through its subsidiaries has also invested in
investasi pada berbagai perusahaan teknologi lainnya serta other various technology companies dan developed a digital
mengembangkan platform pemasaran digital dan layanan pusat marketing platform, and data center services which are
data yang diharapkan dapat memperluas jangkauan pemasaran expected to expand the marketing reach of the Company's
bisnis teknologi Perseroan dan mendukung komitmen Perseroan technology business and support the Company's commitment
dalam melakukan pengembangan bisnis teknologi. [GRI 2-12-a] in developing technology business. [GRI 2-12-a]
Di bisnis perdagangan pupuk dan bahan kimia, Perseroan In the fertilizer and chemical trading business, the Company
berpandangan bahwa prospek pupuk dan pestisida di is of the view that the prospect of fertilizers and pesticides
Indonesia masih sangat strategis. Mempertimbangkan posisi in Indonesia is still very strategic. Considering Indonesia's
Indonesia sebagai negara agraris, serta kebutuhan bahan position as an agricultural country, as well as the increasing
pangan untuk masyarakat yang bertambah seiring dengan need for food for the people along with the population
populasi yang terus tumbuh membuat prospek bisnis pupuk that continues to grow, the business prospects of fertilizers
dan pestisida di Indonesia masih sangat menjanjikan. Untuk and pesticides in Indonesia are still very promising. To
memperkuat kinerja bisnis perdagangan pupuk dan bahan strengthen the performance of the fertilizer and chemical
kimia, Perseroan melalui entitas anak berencana terus trading business, the Company through its subsidiary plans
mengembangkan ragam produk, memperkuat rantai pasokan to continue developing its product range, strengthen the
dan tim pemasaran, serta memperluas peluang pemasaran supply chain and marketing team, as well as expand the
dan penjualan produk kimia khusus yang berkualitas tinggi marketing and sales opportunities of high-quality specialty
untuk berbagai industri. Dengan selesainya pembangunan chemical products for various industries. With the completion
pabrik poly aluminium chloride liquid (PAC) di Palembang of construction of the poly aluminum chloride liquid (PAC)
pada bulan Maret 2023, Perseroan melalui entitas anaknya factory in Palembang in March 2023, the Company through its
telah mulai menjajaki peluang bisnis PAC yang diharapkan subsidiaries has begun exploring PAC business opportunities
dapat membantu meningkatkan penjualan produk kimia which are expected to help increase sales of the Company's
khusus Perseroan. [GRI 2-12-a] specialty chemical products. [GRI 2-12-a]
Governansi Korporat dan Komitmen Corporate Governance and
dalam Melaksanakan TJSL Commitment in Implementing CSER
Perseroan senantiasa berupaya mendorong penerapan The Company endeavors consistently and thoroughly
praktik-praktik terbaik GCG secara konsisten dan menyeluruh encourage the implementation of GCG best practices in
dalam menjalankan kegiatan usahanya, yang tidak hanya carrying out its business activities, with a focus not only
berfokus pada pengelolaan internal, namun juga pada on internal management but also on the management of
pengelolaan kepentingan dari para pemangku kepentingan. stakeholders’ interests. [GRI 2-12-a]
[GRI 2-12-a]
Dengan berpegang pada nilai-nilai keberlanjutan, Kode Etik, By adhering to sustainability values, Code of Ethics, company
peraturan dan kebijakan perusahaan, serta memperhatikan regulations and policies, as well as considering the guidelines
pedoman dan praktik terbaik yang berlaku di tingkat nasional and best practices at both national and international levels,
maupun internasional, Perseroan senantiasa berupaya the Company always strives to maintain a healthy and
menjaga lingkungan kerja yang sehat dan bertanggung responsible work environment.
jawab.
Perseroan mengevaluasi secara berkala dan terus berupaya The Company evaluates regularly and continues to strive to
memperkuat dan meningkatkan efektivitas sistem strengthen and improve the effectiveness of the Company's
pengendalian internal, sistem pelaporan pelanggaran, internal control system, whistleblowing system, risk
sistem manajemen risiko, serta strategi mitigasi risiko bisnis management system, and business risk mitigation strategies,
Perseroan, untuk memastikan bahwa sistem yang telah to ensure that the systems the Company has in place remains
dimiliki Perseroan tetap relevan, efektif, dan adaptif terhadap relevant, effective and adaptive to changes in the business
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 19
Page 20
Laporan Manajemen
perubahan lingkungan bisnis yang terus berubah. Dalam environment. keeps changing. In the context of ever-growing
konteks digitalisasi yang terus berkembang, Perseroan digitalization, the Company continues to strive to strengthen
terus berupaya memperkuat keamanan sistem informasi information system security and data protection as well
dan perlindungan data serta memperbaharui kebijakan as update policies and procedures to deal with threats
dan prosedur untuk menghadapi ancaman keamanan data to the security of company data and the personal data of
perusahaan dan data pribadi para pemangku kepentingan. stakeholders. The Company strives to increase transparency
Perseroan berupaya meningkatkan transparansi melalui through continuous improvement of information disclosure in
perbaikan berkelanjutan keterbukaan informasi pada Laporan the Annual Report and the Company's website in accordance
Tahunan dan situs web Perseroan sesuai dengan peraturan with applicable regulations. [GRI 2-12-c]
yang berlaku. [GRI 2-12-c]
Pada tahun 2023, Perseroan telah menyelenggarakan In 2023, the Company held 2 (two) GMS, namely AGM and
2 (dua) kali RUPS, yaitu RUPST dan RUPSLB – keduanya EGM – both held on May 2, 2023, 28 (twenty-eight) meetings
diselenggarakan pada tanggal 2 Mei 2023, 28 (dua puluh of the Board of Directors - of which 6 (six) were joint meetings
delapan) kali rapat Direksi - di mana 6 (enam) di antaranya with the Board of Commissioners, and 22 (twenty-two) Board
merupakan rapat gabungan dengan Dewan Komisaris, dan 22 of Directors meetings with divisions. The Company had also
(dua puluh dua kali) rapat Direksi dan rapat Direksi dengan held a Public Expose on December 6, 2023.
divisi. Perseroan juga telah menyelenggarakan Paparan
Publik pada tanggal 6 Desember 2023.
Dalam rapat gabungan dengan Dewan Komisaris, Direksi In joint meetings with the Board of Commissioners, the Board
memberikan paparan terkait kegiatan operasional, kondisi of Directors presented materials related to the Company's
keuangan, dan rencana aksi korporasi Perseroan. Sedangkan operational activities, financial conditions, and corporate
dalam rapat divisi, Direksi memantau implementasi strategi action plans. Meanwhile, in divisional meetings, the Board
dan perkembangan kinerja dari masing-masing divisi atau lini of Directors monitored the implementation of strategies
bisnis Perseroan. [GRI 2-12-b] [GRI 2-12-c] and the performance of each division or business line of the
Company. [GRI 2-12-b] [GRI 2-12-c]
Perseroan mengikutsertakan setiap anggota Dewan The Company had engaged each member of the Board
Komisaris, Direksi, Komite, dan Unit-Unit Pendukung dalam of Commissioners, Board of Directors, Committees, and
sedikitnya 1 (satu) lokayarya/pelatihan/seminar, dengan Supporting Units in at least 1 (one) workshop/training/
memenuhi ketentuan jam pelatihan minimal 12 (dua belas) jam seminar, in compliance with the minimum training hours
per tahun untuk mengembangkan kompetensi pengawasan requirement of 12 (twelve) hours per year to enhance the
dan pengelolaan Perseroan. Company’s supervisory and management competencies.
Seiring dengan komitmen Perseroan untuk menciptakan nilai In line with the Company's commitment to creating value
bagi pemangku kepentingan, Perseroan memprioritaskan for stakeholders, the Company prioritizes efforts to have a
upaya untuk memberikan dampak positif bagi masyarakat positive impact on the community and environment around
dan lingkungan di sekitar wilayah operasi Perseroan the operational areas of the Company and its subsidiaries.
dan entitas anak. Perseroan dan entitas anak berupaya The Company and its subsidiaries strive to strengthen
memperkuat keterlibatan dengan komunitas lokal melalui engagement with local communities through various
berbagai program dan kegiatan. Perseroan dan entitas anak programs and activities. The Company and its subsidiaries
telah merealisasikan lebih dari 40 program TJSL dengan had realized more than 40 CSER programs with more than
lebih dari 17.800 penerima manfaat disepanjang tahun 17,800 beneficiaries. These CSER programs covered social
2023. Program-program TJSL ini mencakup aspek sosial and environmental aspects and were implemented based
dan lingkungan dan diimplementasikan sesuai dengan on the different needs and expectations of each stakeholder
kebutuhan dan harapan dari masing-masing kelompok group. Specifically in the environmental sector, the Company
pemangku kepentingan. Khusus di bidang lingkungan, through its subsidiaries focuses on reducing carbon emissions,
Perseroan melalui entitas anak berfokus pada pengurangan managing waste, and conserving natural resources, including
emisi karbon, pengelolaan limbah, dan konservasi sumber by implementing energy efficiency initiatives, utilizing
daya alam, antara lain dengan menerapkan inisiatif efisiensi environmentally friendly technology, and implementing
energi, memanfaatkan teknologi ramah lingkungan, serta greening programs to reduce the negative impact of
melaksanakan program penghijauan untuk mengurangi operations on the environment. The Company, through its
dampak negatif operasi terhadap lingkungan. Perseroan subsidiaries, seeks to increase employee awareness and
melalui entitas anak juga terus berupaya meningkatkan participation in environmental conservation efforts.
kesadaran dan partisipasi karyawan dalam upaya konservasi
lingkungan.
20 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 21
Management Report
Perseroan dan entitas anak memperoleh berbagai The Company and its subsidiaries received various corporate
penghargaan tata kelola perusahaan pada tahun 2023. governance awards in 2023. These awards were the proof of
Penghargaan ini menjadi bukti komitmen Perseroan dalam the Company's commitment to carrying out operations with
menjalankan operasional dengan integritas dan bertanggung integrity and responsibility.
jawab.
Penutup Closing Remark
Direksi menyampaikan penghargaan yang tulus kepada The Board of Directors would like to express its sincere
seluruh pihak yang telah memberikan kepercayaan, appreciation to all parties who had provided such trust,
dukungan, dan kerja samanya di sepanjang tahun 2023. support, and cooperation throughout 2023. The Board of
Direksi menyadari bahwa segala pencapaian Perseroan tidak Directors realizes that all of the Company's achievements
terlepas dari kepercayaan, dukungan, dan kerja sama yang cannot be separated from the trust, support, and cooperation
telah diberikan oleh seluruh pemegang saham, anggota that had been provided by all shareholders, members of
Dewan Komisaris, anggota komite, karyawan, dan para the Board of Commissioners, members of the committees,
pemangku kepentingan lainnya. employees, and other stakeholders.
Direksi berharap laporan ini dapat menjadi landasan bagi The Board of Directors expects that this report can become a
kejasama yang lebih erat di tahun mendatang. Direksi basis for closer cooperation in the coming year. The Board of
berkomitmen untuk terus menjaga kepercayaan yang Directors is committed to maintaining the trust that had been
telah diberikan dan mencapai kesuksesan bersama secara given and achieving sustainable mutual success in the future.
berkelanjutan di masa depan.
Direksi PT Dian Swastatika Sentosa Tbk
Board of Directors of PT Dian Swastatika Sentosa Tbk
Lay Krisnan Cahya
Presiden Direktur
President Director
Lokita Prasetya
Wakil Presiden Direktur
Vice President Director
Hermawan Tarjono Handhianto Suryo Kentjono
Direktur Direktur
Director Director
Daniel Cahya Alex Sutanto
Direktur Direktur
Director Director
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 21
Page 22
3
PROFIL PERUSAHAAN
COMPANY PROFILE
INFORMASI UMUM PERSEROAN
General Information of the Company
Nama Perusahaan [GRI 2-1-a] Kegiatan Usaha Utama yang Dijalankan Saat Ini
Company Name [GRI 2-1-a] dan Produk dan Jasa yang Dipasarkan
Current Key Business Activities and Marketed
PT Dian Swastatika Sentosa Tbk1) Products and Services
• Bisnis Penyediaan Tenaga Listrik dan Uap
Alamat Perusahaan [GRI 2-1-c]
Company Address [GRI 2-1-c] Power and Steam Generation Business
Sinar Mas Land Plaza, Tower 2, 24th Floor • Bisnis Pertambangan dan Perdagangan Batu Bara
Jl. M.H. Thamrin No. 51, Jakarta 10350, Indonesia dan Emas (entitas anak)
Telepon / Telephone : +62 21 31990258 Coal and Gold Mining and Trading Business
Faksimili / Facsimile : +62 21 31990259 (subsidiaries)
Surel / Email : corsec@dss.co.id
Situs Web / Website : www.dssa.co.id • Bisnis Teknologi (entitas anak)
Technology Business (subsidiaries)
Kepemilikan [GRI 2-1-b] • Bisnis Perdagangan Pupuk dan Bahan Kimia
Shareholding [GRI 2-1-b] (entitas anak)
PT Sinar Mas Tunggal : 59.90% Fertilizer and Chemical Trading Business
Masyarakat / Public : 20.10% (subsidiaries)
Saham Treasuri / Treasury Shares : 20.00%
Kegiatan Usaha
Tanggal Pendirian Utama yang Produk dan Jasa yang
Date of Establishment Dijalankan Saat Ini Dipasarkan
2 Agustus 1996 / August 2, 1996 Current Key Business Marketed Products and Services
Activities
Dasar Hukum Pendirian
Bisnis Penyediaan Tenaga Listrik Listrik dan Uap
Legal Basis of Incorporation dan Uap Power and Steam
Power and Steam Generation
Akta No. 6 tanggal 2 Agustus 1996 sebagaimana Business
telah diubah dengan Akta No. 35 tanggal 8 Oktober
Bisnis Pertambangan dan Batu Bara
1996, keduanya dibuat di hadapan Linda Herawati, Perdagangan Batu Bara (entitas Coal
S.H., notaris di Jakarta, dan telah mendapatkan anak)
Coal Mining and Trading
pengesahan dari Menteri Kehakiman Republik Business (by subsidiaries)
Indonesia berdasarkan Surat Keputusan No. C2-
Bisnis Teknologi Layanan Internet dan TV Berbayar, Platform
9854.HT.01.01.TH’96 tanggal 28 Oktober 1996 (entitas anak) Pemasaran Digital, Layanan Pusat Data, dan
Technology Business Layanan Klinik & Apotik
Deed No. 6 dated August 2, 1996, as amended by (by subsidiaries) Internet and Pay TV Services, Digital
Deed No. 35 dated October 8, 1996, both were Marketing Platform, Data Center Services,
and Clinical & Pharmacy Services
made before Linda Herawati, S.H., notary in Jakarta,
and have been approved by the Minister of Justice Bisnis Perdagangan Pupuk dan Pupuk dan Bahan Kimia
Bahan Kimia (entitas anak) Fertilizer and Chemical
of the Republic of Indonesia based on Decree No. Fertilizer and Chemical
C2-9854-HT.01.01.TH’96 dated October 28, 1996 Trading (by subsidiaries)
Bidang Usaha berdasarkan Keterangan / Notes:
Anggaran Dasar Perseroan PT Dian Swastatika Sentosa Tbk adalah suatu perusahaan publik yang didirikan
1)
berdasarkan hukum Republik Indonesia, yang sahamnya tercatat di BEI.
Business Fields based on the Company’s Perseroan didirikan dengan nama PT Dian Swastatika Sentosa, yang kemudian
Articles of Association diubah menjadi PT Dian Swastatika Sentosa Tbk pada tahun 2009 dalam rangka
Penawaran Umum Perdana Saham berdasarkan Akta No. 75 tanggal 24 Juli
2009 yang dibuat di hadapan Linda Herawati, S.H., notaris di Jakarta, dan telah
Penyediaan tenaga listrik dan uap, mendapatkan persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik
perdagangan besar, jasa dan pembangunan Indonesia berdasarkan Surat Keputusan No. AHU-36038.AH.01.02.TAHUN 2009
tanggal 29 Juli 2009, serta telah dicatat dalam Sistem Administrasi Badan Hukum
perumahan, infrastruktur, konsultasi manajemen, Departemen Hukum dan Hak Asasi Manusia Republik Indonesia sebagaimana
dan perusahaan holding. ternyata dalam Surat Penerimaan Pemberitahuan Perubahan Data Perseroan
No. AHU-AH.01.10-12198 dan Surat Penerimaan Pemberitahuan Perubahan
Anggaran Dasar No. AHU-AH.01.10-12199 tanggal 4 Agustus 2009. [GRI 2-1-b]
Power and steam generation, wholesale 1)
PT Dian Swastatika Sentosa Tbk is a public company incorporated under the
trading, real estate development and services, laws of the Republic of Indonesia, of which the shares are listed on the IDX. The
infrastructure, management consulting, and Company was incorporated under the name of PT Dian Swastatika Sentosa, and
changed its name to PT Dian Swastatika Sentosa Tbk in 2009 in relation to the
holding company. Initial Public Offering based on Deed No. 75 dated July 24, 2009, made before
Linda Herawati S.H., notary in Jakarta, and has been approved by the Minister
of Law and Human Rights of the Republic of Indonesia based on Decree No.
AHU-36038.AH.01.02.TAHUN 2009 dated July 29, 2009, and has been recorded
in the Legal Entity Administration System of the Directorate General of General
Law Administration of the Department of Laws and Human Rights of the Republic
of Indonesia through the Receipt of Notification on Changes in Company Data
No. AHU-AH.01.10-12198 and the Receipt of Notification of Amendment to
the Articles of Association No. AHU-AH.01.10-12199 dated August 4, 2009.
[GRI 2-1-b]
22 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
Skala Usaha [GRI 2-7]
Business Scale [GRI 2-7]
Uraian Satuan
2023 20221) 20211)
Description Unit
Pendapatan Usaha juta USD / million USD 5,014.7 5,956.1 2,164.9
Revenues
Jumlah Aset juta USD / million USD 3,063.3 6,497.2 3,081.1
Total Assets
Jumlah Liabilitas juta USD / million USD 1,342.5 3,439.2 1,259.9
Total Liabilities
Jumlah Ekuitas juta USD / million USD 1,720.8 3,058.0 1,821.3
Total Equity
Jumlah Karyawan karyawan / employees 2,3682) 2,2412) 1,9742)
Number of Employees
Keterangan / Notes:
1)
Disajikan kembali
2)
Tidak termasuk karyawan grup GEAR tetapi termasuk karyawan GEMS dan entitas anak
1)
Restated
2)
Excluding the employees of GEAR group but including those of GEMS and subsidiaries
Permodalan Jumlah Saham Nilai Nominal
Capital Number of Shares Nominal Value
Modal Dasar 2,400,000,000 saham / shares Rp600,000,000,000
Authorized Capital
Modal Ditempatkan dan Disetor Penuh 1) 770,552,320 saham / shares Rp192,638,080,000
Issued and Paid-up Capital 1)
Keterangan / Notes:
1)
termasuk saham treasuri sebanyak 154.105.327 saham
1)
including 154,105,327 treasury shares
Keanggotaan Asosiasi pada Tahun 2023 [GRI 2-28]
Membership in Associations In 2023 [GRI 2-28]
Asosiasi / Association Perusahaan / Company
Keterangan
No. Nama Skala Nama Posisi Notes
Name Scale Name Position
1. Asosiasi Emiten Indonesia Nasional · PT Dian Anggota AEI adalah sebuah organisasi nirlaba yang bertujuan
(AEI) National Swastatika Member menjadi wadah yang mewakili kepentingan
Indonesian Public Listed Sentosa Tbk perusahaan publik di Indonesia. Dengan menjadi
Companies Association anggota AEI, Perseroan dan entitas anak diharapkan
(AEI) dapat meningkatkan kualitas dan transparansi
· PT Golden Energy Anggota pelaporan keuangan dan menerapkan praktik tata
Mines Tbk Member kelola perusahaan yang baik.
AEI is a non-profit organization that aims to be
a forum that represents the interests of public
companies in Indonesia. By becoming AEI members,
the Company and its subsidiaries are expected to
be able to improve the quality and transparency of
financial reporting and implement good corporate
governance practices.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 23
Page 24
Profil Perusahaan
Asosiasi / Association Perusahaan / Company
Keterangan
No. Nama Skala Nama Posisi Notes
Name Scale Name Position
2. Asosiasi Pengusaha Nasional · PT Dian Anggota APINDO adalah sebuah organisasi nirlaba
Indonesia (APINDO) National Swastatika Member yang mewakili kepentingan pengusaha untuk
Indonesian Entrepreneurs Sentosa Tbk mendorong pertumbuhan ekonomi dan mendukung
Association (APINDO) pengembangan lingkungan bisnis di Indonesia.
Dengan menjadi anggota APINDO, Perseroan
diharapkan dapat berkolaborasi, bertukar informasi
dan pengalaman, berkonsultasi, dan mendapatkan
advokasi dari jaringan bisnis yang memiliki tantangan
bisnis yang sama.
APINDO is a non-profit organization that represents
the interests of entrepreneurs to encourage economic
growth and support the development of the business
environment in Indonesia. By becoming a member
of APINDO, the Company is expected to be able to
collaborate, exchange information and experiences,
consult, and get advocacy from business networks
that have the same business challenges.
3. Indonesia Corporate Nasional · PT Dian Anggota ICSA adalah suatu organisasi nirlaba yang bertujuan
Secretary Association (ICSA) National Swastatika Member meningkatkan profesionalisme Sekretaris Perusahaan
Sentosa Tbk di Indonesia dan mendukung upaya pengembangan
tata kelola perusahaan yang baik, melalui
pengembangan pengetahuan dan keterampilan,
· PT Golden Energy Anggota pertukaran informasi antara Sekretaris Perusahaan,
Mines Tbk Member otoritas berwenang, dan pemangku kepentingan
lainnya. Dengan menjadi anggota ICSA, Perseroan
dan entitas anak diharapkan dapat mendukung
Perseroan dan entitas anak menerapkan praktik tata
kelola perusahaan yang baik.
ICSA is a non-profit organization that aims to increase
the professionalism of Corporate Secretaries in
Indonesia and support efforts to develop good
corporate governance, through developing
knowledge and skills and exchanging information
between Corporate Secretaries, competent
authorities, and other stakeholders. By becoming
members of ICSA, the Company and its subsidiaries
are expected to be able to support the Company
and its subsidiaries in implementing good corporate
governance practices.
4. Asosiasi Pertambangan Nasional · PT Borneo Anggota APBI adalah suatu organisasi nirlaba yang bertujuan
Batubara Indonesia (APBI) National Indobara Member menjadi wadah diskusi dan pencarian solusi dari
Indonesian Coal Mining tantangan yang dihadapi para pelaku industri
Association (ICMA) pertambangan batu bara di Indonesia. Dengan
menjadi anggota APBI, Perseroan melalui entitas anak
diharapkan dapat berkolaborasi, bertukar informasi
dan pengalaman, berkonsultasi, mendapatkan
advokasi dari jaringan bisnis yang memiliki tantangan
bisnis yang sama.
ICMA is a non-profit organization that aims to be a
forum for discussion and finding solutions to the
challenges faced by coal mining industry players
in Indonesia. By becoming a member of APBI, the
Company through its subsidiaries is expected to
be able to collaborate, exchange information and
experiences, consult, and obtain advocacy from
business networks that have the same business
challenges.
5. Kamar Dagang dan Industri Nasional · PT DSSE Energi Anggota KADIN adalah suatu organisasi nirlaba yang mewakili
Indonesia (KADIN) National Mas Utama Member kepentingan bisnis dan industri di Indonesia.
Indonesian Chamber of Dengan menjadi anggota KADIN, Perseroan, melalui
Commerce and Industry entitas anak, diharapkan dapat berkolaborasi,
(KADIN) bertukar informasi dan pengalaman, berkonsultasi,
mendapatkan advokasi dari jaringan bisnis yang
memiliki tantangan bisnis yang sama.
KADIN is a non-profit organization that represents
business and industrial interests in Indonesia. By
becoming a member of KADIN, the Company,
through its subsidiaries, is expected to be able to
collaborate, exchange information and experiences,
consult, and obtain advocacy from business networks
that have the same business challenges.
24 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
Asosiasi / Association Perusahaan / Company
Keterangan
No. Nama Skala Nama Posisi Notes
Name Scale Name Position
6. Asosiasi Penyelenggara Nasional · PT Eka Mas Anggota APJII adalah organisasi nirlaba yang terbuka bagi
Jasa Internet Indonesia National Republik Member seluruh penyedia jasa internet di Indonesia yang
(APJII) bertujuan menciptakan tata kelola internet yang
kondusif untuk mendorong perkembangan industri
internet di Indonesia. Dengan menjadi anggota APJII,
Perseroan melalui entitas anak, diharapkan dapat
berkolaborasi, bertukar informasi dan pengalaman,
berkonsultasi, dan mendapatkan advokasi dari
jaringan bisnis yang memiliki tantangan bisnis yang
sama.
APJII is a non-profit organization that is open to all
internet service providers in Indonesia that aims to
create conducive internet governance to encourage
the development of the internet industry in Indonesia.
By becoming a member of APJII, the Company,
through its subsidiaries, is expected to be able to
collaborate, exchange information and experiences,
consult, and obtain advocacy from business networks
that have the same business challenges.
7 Asosiasi Penyelenggara Nasional · PT Eka Mas Anggota APJATEL adalah sebuah organisasi nirlaba yang
Jaringan Telekomunikasi National Republik Member bertujuan menyediakan wadah sarana komunikasi
(APJATEL) dan informasi bagi para penyelenggara jaringan
telekomunikasi dan informatika untuk membantu
kelancaran proses pembangunan jaringan
telekomunikasi dan informatika di Indonesia
khususnya terkait dengan proses koordinasi antar
instansi pemerintah baik di tingkat pusat maupun
daerah. Dengan menjadi anggota APJATEL, Perseroan
melalui entitas anak, diharapkan dapat berkolaborasi,
bertukar informasi dan pengalaman, berkonsultasi,
dan mendapatkan advokasi dari jaringan bisnis yang
memiliki tantangan bisnis yang sama.
APJATEL is a non-profit organization that aims to
provide a means of communication and information
for telecommunications and information network
operators to smooth the process of developing
telecommunications and information networks in
Indonesia, especially in relation to the coordination
process between government at both the central and
regional levels. By becoming a member of APJATEL,
the Company, through its subsidiaries, is expected
to be able to collaborate, exchange information
and experiences, consult, and obtain advocacy
from business networks that have the same business
challenges.
8 Masyarakat Telematika Nasional · PT Eka Mas Anggota MASTEL adalah sebuah organisasi nirlaba mandiri
Indonesia (MASTEL) National Republik Member yang bertujuan menyediakan wadah bagi seluruh
pemangku kepentingan di bidang teknologi informasi,
komunikasi, dan penyiaran serta mengedapankan
kepentingan peningkatan kualitas hidup manusia,
melalui penyelenggaraan sektor telematika di
Indonesia. Dengan menjadi anggota MASTEL,
Perseroan melalui entitas anak, diharapkan dapat
berkolaborasi, bertukar informasi dan pengalaman,
berkonsultasi, dan mendapatkan advokasi dari
jaringan bisnis yang memiliki tantangan bisnis yang
sama.
MASTEL is an independent non-profit organization
that aims to provide a forum for all stakeholders
in the fields of information, communication, and
broadcasting technology and prioritizes the interests
of improving the quality of human life, through the
implementation of the telematic sector in Indonesia.
By becoming a member of MASTEL, the Company,
through its subsidiaries, is expected to be able to
collaborate, exchange information and experiences,
consult, and obtain advocacy from business networks
that have the same business challenges.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 25
Page 26
Profil Perusahaan
Asosiasi / Association Perusahaan / Company
Keterangan
No. Nama Skala Nama Posisi Notes
Name Scale Name Position
9 Asosiasi Penyelenggara Nasional · PT Innovate Mas Anggota APMI adalah sebuah organisasi nirlaba yang bertujuan
Multimedia Indonesia National Indonesia Member untuk memajukan industri multimedia dalam rangka
(APMI) mewujudkan masyarakat berbasis Ilmu pengetahuan
dan teknologi sebagai bagian dari pembangunan
bangsa dan mengembangkan industri multimedia
melalui pengembangan broadband beserta industri
kreatif di dalamnya. Dengan menjadi anggota APMI,
Perseroan melalui entitas anak, diharapkan dapat
berkolaborasi, bertukar informasi dan pengalaman,
berkonsultasi, dan mendapatkan advokasi dari
jaringan bisnis yang memiliki tantangan bisnis yang
sama.
APMI is a non-profit organization that aims to advance
the multimedia industry in order to realize a science
and technology-based society as part of nation-
building and develop the multimedia industry through
broadband development and creative industries in
it. By becoming a member of APMI, the Company,
through its subsidiaries, is expected to be able to
collaborate, exchange information and experiences,
consult, and obtain advocacy from business networks
that have the same business challenges.
Pencatatan Saham Perseroan dan Entitas Anak
Share Listing of the Company and its Subsidiaries
Harga Jumlah Saham December 31, 2023
Harga IPO
Nama Tanggal Bursa Kode Nominal Tercatat dan
per Harga Kapitalisasi
Entitas Pencatatan Pencatatan Saham per Saham Beredar
Saham Saham Pasar
Entity Listing Stock Stock Nominal Total Number
IPO Price Share Market
Name Date Exchange Code Price per of Listed and
per Share Price Capitalization
Share Outstanding Shares
PT Dian
December USD 3.2 miliar /
Swastatika IDX DSSA Rp250 Rp1,500 616,446,993 Rp80,000
10, 2009 billion
Sentosa Tbk*)
PT Golden
November USD 2.2 miliar /
Energy Mines IDX GEMS Rp100 Rp2,500 5,882,353,000 Rp5,800
17, 2011 billion
Tbk
Keterangan / Notes:
*) Hingga 31 Desember 2023, Perseroan tidak melakukan aksi korporasi yang berkaitan dengan penerbitan dan pencatatan efek lain, pemecahan saham, penggabungan
saham, perubahan nilai nominal saham, pembagian dividen saham, dan pembagian saham bonus. Perseroan juga tidak melakukan pemeringkatan efek, penerbitan efek
konversi, serta penambahan dan pengurangan modal. Pada tanggal 22 Desember 2021, Perseroan telah mendapatkan persetujuan dari pemegang saham Perseroan atas
penerbitan saham-saham baru sehubungan dengan rencana Perseroan untuk melakukan penambahan modal Perseroan tanpa hak memesan efek terlebih dahulu sebanyak-
banyaknya 10% dari modal ditempatkan dan disetor Perseroan secara sekaligus ataupun bertahap dalam waktu paling lambat 2 tahun terhitung sejak penyelenggaraan
RUPS yang menyetujui penambahan modal tersebut, yaitu sampai dengan 21 Desember 2023. Hingga 21 Desember 2023, Perseroan tidak melakukan penambahan
modal.
*) Until December 31, 2023, the Company did not perform any corporate action related to the issuance and listing of other securities, stock split, reverse stock split, change
of the nominal value of share, stock dividend distribution, and bonus share distribution. The Company also did not perform any securities rating, issuance of securities
conversion, as well as addition and subtraction of capital. On December 22, 2021, the Company obtained approval from the Company’s shareholders for the issuance
of new shares in relation to the Company’s plan to conduct the Company’s capital increase without pre-emptive rights up to a maximum of 10% of the issued and paid-
up capital of the Company all at once or in stages within a period of no later than 2 years from the date of the GMS which approved the capital increase, which is until
December 21, 2023. Until December 21, 2023, the Company has not carried out the capital increase.
26 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
Kronologi Pencatatan Saham
Shares Listing Chronology
Kronologi pencatatan saham Perseroan hingga 31 Desember The chronology of the Company’s share listing until December
2023 adalah sebagai berikut: 31, 2023, is as follows:
Jumlah Saham
Tahun Aksi Korporasi Tanggal Pelaksanaan Number of Keterangan
Year Corporate Action Implementation Date Shares Notes
(saham /shares)
2009 Penawaran Umum December 10, 2009 770,552,320
Perdana Saham
Initial Public Offering
2023 Pembelian Kembali August 15, 2023 16,000,000 Perseroan menerapkan perlakuan yang sama kepada
Saham August 16, 2023 15,100,000 semua pemegang saham dalam melakukan pembelian
August 29, 2023 16,900,000 kembali saham. Total jumlah saham yang dibeli kembali
Share Buyback August 30, 2023 15,750,500 adalah sebanyak 154.105.327 saham (20,00% dari total
August 31, 2023 1,200,000 jumlah saham yang tercatat di Bursa) dengan harga
September 13, 2023 22,804,827 Rp48.000 per saham. [ACGS (P)A.1.1.][ACGS (P)A.1.1.]
September 14, 2023 29,500,000
September 15, 2023 36,850,000 The Company applied the same treatment to all
shareholders in carrying out share buybacks. The total
number of shares buyback was 154,105,327 shares
(20.00% of the total number of shares listed on the
Exchange) at a price of Rp48,000 per share. [ACGS (P)
A.1.1.]
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 27
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Profil Perusahaan
WILAYAH OPERASIONAL
Operational Areas
Berikut merupakan peta wilayah operasional Perseroan per 31 The following is a map of the Company's operational areas as
Desember 2023: of December 31, 2023
31
1
2 34
6
1 5
2
2
18
6 7
4
3 8
4
33
3
25
28
123945
1 2 174 21
63 4
147 135 43
10 13 47
3 23 38
42 15
9 36 27 37 20 16
46 41 32544
11 8 4024 26 22 29
48
5
19 1
30
23
38
12
39
1 4 21 37
45
17 3 4
2 6 27
10
14 35
41
7
43 40
1 8
3
42
24
15 48
46
28 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
Layanan Multimedia / Multimedia Services
1. Bali 14. Depok 27. Magelang 40. Sleman
2. Balikpapan 15. Garut 28. Makassar 41. Solo
3. Bandung 16. Gresik 29. Malang 42. Sukabumi
4. Banjarmasin 17. Jakarta 30. Mataram 43. Sumedang
5. Banyuwangi 18. Jambi 31. Medan 44. Surabaya
6. Bekasi 19. Jember 32. Mojokerto 45. Tangerang
7. Bogor 20. Jombang 33. Palembang 46. Tasikmalaya
8. Boyolali 21. Karawang 34. Pekanbaru 47. Tegal
9. Brebes 22. Kediri 35. Purwakarta 48. Yogyakarta
10. Cibubur 23. Kendal 36. Purwokerto
11. Cilacap 24. Klaten 37. Salatiga
12. Cilegon 25. Lampung 38. Semarang
13. Cirebon 26. Madiun 39. Serang
Pertambangan Batu Bara / Coal Mining
1. KIM Block Jambi 6. TKS Block Central Kalimantan
2. BSL Block South Sumatra 7. PMS Block Central Kalimantan
3. ASL Block South Sumatra 8. BIB Block South Kalimantan
4. WRL Block South Sumatra
5. SKS Block Central Kalimantan
Perdagangan Pupuk dan Bahan Kimia / Fertilizer and Chemical Trading
1. Medan 4. Jakarta
2. Pekanbaru 5. Surabaya
3. Palembang 6. Pontianak
Pembangkit Listrik / Captive Power Plant
1. Serang 3. Karawang-1
2. Tangerang 4. Karawang-2
16 Energi Panas Bumi / Geothermal
5 44 1. Cipanas
20 32 Wilayah Penjualan / Sales Areas
29
22
Eropa
Europe Tiongkok Korea
China Korea
India
Jepang
India Asia Tenggara
Japan
Southeast Asia
Liberia
Liberia
Indonesia
Indonesia
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 29
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Profil Perusahaan
SEKILAS TENTANG PERSEROAN
Company Overview
Perjalanan Bisnis | Business Journey
Sebelum/Before 2009 2009-2015 2015-2022 Sejak/Since 2022
Teknologi Layanan Klinik & Apotik
Technology Clinical & Pharmacy Services
Pertambangan EBT
Mining Renewable Energy
Pertambangan
Mining Perdagangan Pupuk dan Bahan Kimia Teknologi
Fertilizer and Chemical Trading Technology
Perdagangan Pupuk dan Bahan Kimia
Fertilizer and Chemical Trading Penyediaan tenaga listrik dan uap Pertambangan
Power and Steam Generation Mining
Perdagangan Pupuk dan Bahan Kimia
Power
Penyediaan and
tenaga Stream
listrik dan uap
Fertilizer and Chemical Trading
Generation
Power and Steam Generation Perdagangan Pupuk dan Bahan Kimia
Fertilizer and Chemical Trading
Penyediaan tenaga listrik dan uap
Power and Steam Generation
Penyediaan tenaga listrik dan uap
Power and Steam Generation
1996 2020
Perseroan didirikan dengan nama PT Dian Swastatika Sentosa • IPP PLTU Kalteng-1 beroperasi secara komersial
The Company was incorporated under the name of IPP PLTU Kalteng-1 started its commercial operation
PT Dian Swastatika Sentosa • Perseroan menjalin kemitraan strategis dengan Datang
Overseas (Hong Kong) Energy Investment Co., Limited
melalui pengalihan 75% saham PT Datang DSSP Power
Indonesia
1998 The Company established a strategic partnership with
Datang Overseas (Hong Kong) Energy Investment Co.,
Limited through the divestment of 75% shares of PT
Perseroan beroperasi secara komersial Datang DSSP Power Indonesia
The Company started its commercial operations
2019
2009 IPP PLTU Kendari-3 beroperasi secara komersial
IPP PLTU Kendari-3 started its commercial operation
Perseroan melakukan Penawaran Umum Perdana Saham dan
mengubah nama menjadi PT Dian Swastatika Sentosa Tbk
The Company completed an Initial Public Offering and changed
its name to PT Dian Swastatika Sentosa Tbk
2016
IPP PLTU Sumsel-5 beroperasi secara komersial
IPP PLTU Sumsel-5 started its commercial operation
2011 2015
GEMS, entitas anak, melakukan Penawaran Umum • Transaksi reverse takeover GEAR
Perdana Saham Reverse takeover transaction of GEAR
GEMS, a subsidiary, completed an Initial Public Offering • Peluncuran merek MyRepublic
The launch of MyRepublic brand
30 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
2022 2023
• PT DSST Video Gemilang, entitas anak, melakukan • Perseroan melakukan pembelian kembali sebanyak 154.105.327 saham Perseroan
investasi dalam PT Vidio Dot Com, sebuah perusahaan The Company has bought back 154,105,327 Company’s shares
video streaming over-the-top, melalui pengambilanbagian • PT Daya Sukses Makmur Selaras, entitas anak, bekerja sama dengan pihak ketiga dan
saham-saham baru yang diterbitkan oleh PT Vidio Dot melakukan peletakan batu pertama pembangunan pabrik pembuatan sel dan modul surya
Com terintegrasi berkapasitas 1 gigawatt peak per tahun di Kawasan Ekonomi Khusus Kendal -
PT DSST Video Gemilang, a subsidiary, invested in PT Jawa Tengah
Vidio Dot Com, an over-the-top video streaming company, PT Daya Sukses Makmur Selaras, a subsidiary, collaborated with third parties and performed
through the subscription of new shares issued by PT Vidio a groundbreaking ceremony for the construction of the first integrated solar cell and module
Dot Com manufacturing plant with a capacity of 1-gigawatt peak per year in the Kendal Special
• PT DSST Dana Gemilang, entitas anak, melakukan investasi Economic Zone - Central Java
dan menjadi salah satu pemegang saham terbesar pada • Perseroan melakukan restrukturisasi entitas anak, sehingga Perseroan memiliki mayoritas
PT Elang Andalan Nusantara, sebuah perusahaan yang saham GEMS secara langsung dan tidak lagi memiliki saham GEAR
mengoperasikan platform dompet elektronik “DANA” The Company restructured its subsidiaries, which resulted in the Company directly owning
PT DSST Dana Gemilang, a subsidiary, invested and the majority of GEMS shares and no longer owning GEAR
became one of the major shareholders in PT Elang Andalan • Perseroan, melalui entitas anak, merambah bisnis kesehatan melalui pendirian klinik
Nusantara, a company that operates an e-wallet platform kesehatan dan farmasi yaitu GWS Medika dan GWS Farma di Kalibata City, Springhill
called “DANA” Kemayoran, dan Green Pramuka Square Jakarta
The Company, through its subsidiary, has expanded into the healthcare business through the
establishment of medical clinics and pharmacy stores, i.e. GWS Medika and GWS Farma at
Kalibata City and Springhill Kemayoran, and Green Pramuka Square Jakarta
MISI, VISI, NILAI-NILAI KEBERLANJUTAN,
DAN BUDAYA PERUSAHAAN PERSEROAN
Mission, Vision, Sustainability Values, and Corporate Culture of the Company
Dewan Komisaris dan Direksi menelaah secara berkala visi, misi, dan strategi, serta sistem pengendalian internal dan manajemen
risiko Perseroan untuk memastikan bahwa visi, misi, strategi, serta sistem pengendalian internal, dan manajemen risiko tersebut tetap
konsisten dengan tujuan jangka panjang dan nilai-nilai keberlanjutan Perseroan. [ACGS E.1.4.]
The Board of Commissioners and the Board of Directors regularly review the Company’s vision, mission, and strategy, as well as the
Company’s internal control system and risk management, to ensure that such vision, mission, strategy, internal control system, and risk
management remain consistent with the Company’s long-term goals and sustainability values. [ACGS E.1.4.]
MISI [ACGS D.2.1.]
MISSION [ACGS D.2.1.]
Menciptakan pertumbuhan usaha yang
berkesinambungan dengan memberikan solusi terbaik bagi pelanggan
To create sustainable business growth by providing the right solutions for our customers
Menjadi perusahaan terkemuka di bidang
energi dan infrastruktur di Indonesia
VISI
To become a leading energy and infrastructure company in Indonesia
[ACGS D.2.1.]
VISION [ACGS D.2.1.]
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 31
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Profil Perusahaan
Nilai-Nilai Keberlanjutan
Sustainability Values
Inovasi Perbaikan Sikap Positif
Innovation Berkelanjutan Positive Attitude
Continuous
Improvement
Perseroan mengembangkan nilai-nilai keberlanjutan Perseroan menjadi Kode Etik, Budaya Perusahaan, serta Kebijakan dan Peraturan
Perusahaan sebagai panduan bagi anggota Dewan Komisaris, anggota Direksi, dan karyawan Perseroan dan entitas anak.
Kode Etik dan Budaya Perusahaan disahkan pada tahun 2015 dan telah disosialisasikan kepada seluruh insan Perseroan melalui
program orientasi, pemasangan poster di area kerja, serta publikasi pada situs web Perseroan.
The Company expands its sustainability values into Code of Conduct, Corporate Culture, and Company Policies and Regulations
to serve as guidance for members of the Board of Commissioners, members of the Board of Directors, and employees of the
Company and its subsidiaries.
The Code of Conduct and Corporate Culture were ratified in 2015 and have been socialized to all personnel of the Company
through orientation programs, placement of posters in work areas, as well as publication on the Company’s website.
Integritas / Integrity Sikap Positif / Positive Attitude
1 2
Bertindak sesuai ucapan atau janji sehingga dapat Menampilkan perilaku yang mendukung terciptanya
menumbuhkan kepercayaan pihak lain lingkungan kerja yang saling menghargai dan kondusif
Putting statements or promises into actions so that one Demonstrating encouraging behaviour towards the
can earn the trust of others creation of a mutually appreciative and conducive
working environment
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Company Profile
Integritas Komitmen Loyalitas
Integrity Commitment Loyalty
Komitmen / Commitment Inovasi / Innovation
3 5
Melaksanakan pekerjaan dengan sepenuh hati untuk Memunculkan gagasan baru yang dapat meningkatkan
mencapai hasil terbaik produktivitas dan pertumbuhan Perseroan
Carrying out work wholeheartedly in order to achieve Generating new ideas that can increase the productivity
the best result and growth of the Company
Perbaikan Berkelanjutan / Continuous Improvement Loyalitas / Loyalty
4 6
Meningkatkan kemampuan diri, unit kerja, dan Menumbuhkembangkan semangat untuk mengerti,
organisasi secara terus-menerus tanpa batas untuk memahami, dan melaksanakan nilai-nilai Perseroan
mencapai hasil terbaik sebagai bagian dari keluarga besar Sinarmas
Enhancing continuously the capability of oneself, Cultivating the spirit of knowing, understanding, and
working unit, and organization to achieve the best implementing the Company’s core values as a part of
result Sinarmas big family
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Profil Perusahaan
POKOK-POKOK KODE ETIK DAN
BUDAYA PERUSAHAAN PERSEROAN
[ACGS E.2.1.]
Key Points of The Company’s Code of Conduct and Corporate Culture [ACGS E.2.1.]
Reputasi Perseroan The Company's Reputation
Pengurus dan karyawan wajib menjaga nama baik Perseroan Management and employees must protect the image of the
dan pimpinan Perseroan. Company and its leaders.
Kepentingan Perseroan The Company’s Interest
Pengurus dan karyawan wajib mengutamakan kepentingan Management and employees must prioritize the Company’s
Perseroan di atas kepentingan pribadi atau kelompok. Dalam interests over personal or group interests. In conducting their
menjalankan tanggung jawabnya, pengurus dan karyawan responsibilities, management and employees are prohibited
dilarang untuk mencampurkan kepentingan Perseroan from mixing the Company's interests with personal or group
dengan kepentingan pribadi atau kelompok. interests.
Perdagangan dan
Kejujuran Kerahasiaan Informasi Orang Dalam Profesionalisme
Honesty Confidentiality Insider Trading and Professionalism
Information
Pengurus dan karyawan wajib Pengurus dan karyawan Pengurus dan karyawan dilarang Pengurus dan karyawan
bertindak jujur, termasuk wajib melindungi dan menggunakan informasi wajib menjalankan tugas dan
memberikan dokumen atau menjaga kerahasiaan data non-publik mengenai Perseroan tanggung jawabnya secara
data yang akurat dan dapat dan informasi mengenai untuk kepentingan pribadi atau profesional sebagaimana
dipertanggungjawabkan dan Perseroan dan data dan di luar kepentingan Perseroan diharapkan.
tidak diperbolehkan untuk informasi tersebut hanya dan Perseroan melarang segala Management and employees
memanipulasi dokumen atau dipergunakan seperlunya bentuk perdagangan informasi must perform their duties and
data dengan alasan apapun. untuk menjalankan kegiatan non-publik mengenai Perseroan. responsibilities professionally as
Management and employees usaha Perseroan. Management and employees expected.
must act with honesty, Management and employees are prohibited from using
including to provide accurate must protect and maintain the Company’s non-public
and accountable data and the Company’s confidential information for personal
documents and it is prohibited data and information and interests or non-Company
to manipulate data or such data and information interests and the Company
documents for any reason. must be used as necessary prohibits any kind of trading
to conduct the Company’s of the Company’s non-public
business. information.
Penggunaan Aset Kepuasan Pelanggan
Kepatuhan Benturan Kepentingan Perseroan dan Pihak Ketiga
Compliance Conflict of Interests Utilization of the Costumer and Third-Party
Company’s Assets Satisfaction
Pengurus dan karyawan Pengurus dan karyawan Pengurus dan karyawan harus Pengurus dan karyawan wajib
bertanggung jawab mematuhi dilarang terlibat secara menjaga dan melindungi menjaga hubungan baik dengan
peraturan perundang-undangan, langsung maupun tidak aset Perseroan, baik fisik pelanggan dan pihak-pihak
hukum, norma, dan praktik bisnis langsung dalam pengambilan dan non-fisik, dan hanya ketiga serta mengupayakan
yang baik dalam menjalankan keputusan terhadap transaksi menggunakan aset tersebut pelayanan yang terbaik.
kegiatan usaha Perseroan. atau kebijakan di mana yang untuk kepentingan Perseroan. Management and employees
Management and employees bersangkutan memiliki benturan Management and employees must maintain good
must comply with regulations, kepentingan. must maintain and keep the relationships with customers
laws, norms, and good business Management and employees Company’s assets, either and third parties, and also seek
practices in running the are prohibited to involve, physical or non-physical and to provide the best services.
Company’s business. either directly or indirectly, those assets must be used
in decision-making of certain solely for the Company’s
transaction(s) or policy(ies) interests.
of which they have conflict of
interests.
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Company Profile
Kesehatan dan
Non Diskriminasi Sikap Hormat Tindakan Tidak Terpuji Keselamatan Kerja
Non-Discrimination dan Sopan Improper Act Occupational Health and
Respect and Courtesy Safety
Pengurus dan karyawan berhak Pengurus dan karyawan wajib Pengurus dan karyawan dilarang Pengurus dan karyawan wajib
mendapatkan perlakuan saling menghormati, berlaku melakukan tindakan tidak menaati dan melaksanakan
non-diskriminatif dalam seluruh sopan, berpakaian rapi, dan terpuji seperti penggunaan prinsip-prinsip kesehatan dan
aspek hubungan kerja, termasuk bertindak sesuaidengan obat terlarang, penipuan, keselamatan kerja.
kesetaraan gender dalam norma-norma yang berlaku, pelecehan seksual, kekerasan, Management and employees
rekrutmen, penempatan kerja, dan mendukung terciptanya korupsi, atau hal-hal lainnya yang must obey and observe
promosi, mutasi, kompensasi, lingkungan kerja yang kondusif. bertentangan dengan peraturan, occupational health and safety
dan kesempatan untuk mengikuti Management and employees hukum, dan norma yang berlaku, principles.
pelatihan. must have mutual respect, baik di dalam maupun di luar
Management and employees act politely, wear proper lingkungan Perseroan.
shall enjoy non-discriminatory attire, and act in accordance Management and employees
treatment in all aspects of with applicable norms and are prohibited to act improperly
employment, including gender support the conducive working such as using illegal drugs, fraud,
equality in recruitment, job environment. sexual harassment violence,
placement, promotion, transfer, corruption, or any other things
compensation, and training that are against regulations,
opportunities. laws, and applicable norms, both
within or outside the Company’s
premises.
Lingkungan Hidup dan Pengembangan Diri Terobosan
Masyarakat Self-Improvement Breakthrough
Community and
Environment
Pengurus dan karyawan Pengurus dan karyawan
Pengurus dan karyawan wajib didorong untuk terus didorong untuk memberikan
menjaga kelestarian lingkungan meningkatkan kompetensi diri usulan atau ide baru untuk
sekitar serta hubungan baik dan mengikuti perkembangan dapat mendukung pertumbuhan
dengan masyarakat sekitar.. lingkungan eksternal agar dapat Perseroan.
Management and employees memberikan kontribusi yang Management and employees
must preserve the surrounding lebih baik kepada Perseroan. are encouraged to provide new
environment and communities Management and employees suggestions or ideas to support
as well as maintain good are encouraged to continuously the Company’s growth.
relationships with local improve self-competency and
communities. stay updated on external affairs
to contribute better to the
Company.
Perseroan senantiasa berupaya mengintegrasikan strategi, The Company seeks to integrate its strategies, operations,
kegiatan operasi, sistem pengendalian internal, dan manajemen internal control system, and risk management with the Code
risiko Perseroan dengan Kode Etik dan Budaya Perusahaan. of Conduct and Corporate Culture. The Company publishes,
Perseroan menerbitkan, membagikan, mengkomunikasikan distributes, communicates to its employees, and periodically
kepada karyawan, serta meninjau secara berkala booklet reviews the Company Regulation booklet. [GRI 205-2] [GRI
Peraturan Perusahaan. [GRI 205-2] [GRI 2-23-f] [GRI 2-24-a]. Perseroan 2-23-f] [GRI 2-24-a] . The Company expects that all its personnel
berharap agar seluruh insan Perseroan dapat memahami can understand and be committed to carrying out their
dan berkomitmen dalam menjalankan tanggung jawabnya responsibilities to act positively in accordance with the Code
masing-masing untuk berperilaku positif sesuai dengan Kode of Conduct and Corporate Culture. [GRI 2-24-a] [ACGS E.2.2.]
Etik dan Budaya Perusahaan. [GRI 2-24-a] [ACGS E.2.2.]
Secara umum, penilaian atas pelaksanaan dan penegakan Generally, evaluation of implementation and enforcement of
Kode Etik dan Budaya Perusahaan dilakukan oleh karyawan the Code of Conduct and Corporate Culture is carried out by
dengan jabatan yang lebih tinggi pada saat penilaian kinerja the higher officials during the annual performance evaluation.
tahunan. Setiap tindakan indisipliner dan penyimpangan Any disciplinary actions and violations of the Code of
terhadap Kode Etik, Budaya Perusahaan, dan Peraturan Conduct, Corporate Culture, and Company Regulation will be
Perusahaan akan diinvestigasi dan dapat dikenakan sanksi investigated and may be subject to sanctions in accordance
sesuai dengan kebijakan Perseroan, antara lain berupa with the Company’s policy, such as written warnings, warning
teguran tertulis, surat peringatan I, II, III, atau pemutusan letter I, II, III, or termination of employment. [ACGS E.2.3.]
hubungan kerja. [ACGS E.2.3.]
Selama tahun 2023, Perseroan tidak menerima laporan terkait During 2023, the Company did not receive any reports related
pelanggaran Kode Etik dan/atau Peraturan Perusahaan to significant violations of the Company's Code of Conduct
Perseroan yang signifikan. and/or Company Regulations.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 35
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Profil Perusahaan
PERISTIWA PENTING,
PENGHARGAAN, DAN SERTIFIKAT
TAHUN 2023
Important Events, Awards, and Certificates In 2023
JANUARI FEBRUARI
Februar y
Januar y
18 Januari 2023 9 Februari 2023
PT Eka Mas Republik, entitas anak, Anggota Dewan Komisaris dan Komite
dengan merek dagang MyRepublic, Perseroan melakukan kunjungan ke kantor
mendapatkan penghargaan pusat MyRepublic dan lokasi proyek
Indonesia Brand Champion dari Info pembangkit listrik captive Serang.
Brand sebagai penyedia layanan
internet dan TV kabel. Penghargaan February 9, 2023
ini merupakan penghargaan kedua Members of the Board of Commissioners
yang diterima PT Eka Mas Republik and Committees of the Company visited
dalam 2 (dua) tahun terakhir berturut- MyRepublic head office and Serang captive
power plant project location.
turut.
January 18, 2023
PT Eka Mas Republik, a subsidiary,
with the MyRepublic trademark, APRIL
received the Indonesia Brand April
Champion award from Info Brand
as an internet and cable TV service
provider. This is the second award 5 April 2023
received by PT Eka Mas Republik in PT Eka Mas Republik, entitas anak, dengan
the last 2 (two) consecutive years. merek dagang MyRepublic, mendapatkan
penghargaan Top Digital Company Award
dari majalah Marketing
April 5, 2023
PT Eka Mas Republik, a subsidiary, with the
MyRepublic trademark, received the Top
Digital Company Award from Marketing
magazine.
6 April 2023
PT Eka Mas Republik, entitas anak, dengan
merek dagang MyRepublic, mendapatkan
penghargaan Asian Telecom Awards untuk
kategori Cloud Initiative of the Year dan
Infrastructure Initiative of the Year dari
Asian Telecom.
April 6, 2023
PT Eka Mas Republik, a subsidiary, with the
MyRepublic trademark, received the Asian
Telecom Awards for the Cloud Initiative of
the Year and Infrastructure Initiative of the
Year categories from Asian Telecom.
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Company Profile
MEI
May
2 Mei 2023
Perseroan menyelenggarakan RUPST
dan RUPSLB sehubungan dengan
restrukturisasi entitas anak Perseroan.
May 2, 2023
The Company held an AGM and an
EGM regarding the restructuring of the 27 Juni 2023
Company’s subsidiaries. Perseroan mendapatkan 2 (dua)
penghargaan Transparansi Emisi
Korporasi 2023, yaitu kategori
GREEN untuk transparansi
penurunan emisi korporasi 2023
kategori GOLD untuk transparansi
JUNI
June perhitungan emisi korporasi 2023
dari B-Universe bekerja sama dengan
23 Juni 2023 Majalah Investor dan PT Bumi Global
GEMS, entitas anak, mendapatkan Karbon.
penghargaan untuk kategori High
Dividend dan High Growth dari June 27, 2023
Tempo-IDN Financial. Penghargaan The Company received 2 (two)
ini diberikan atas kinerja keuangan Corporate Emissions Transparency
GEMS yang meningkat dalam 5 (lima) 2023 awards, i.e. GREEN category
tahun terakhir hingga Februari 2023. for the transparency of corporate
emission reduction 2023 and GOLD
June 23, 2023
category for the transparency of
GEMS, a subsidiary, received
corporate emission calculation 2023
awards for High Dividend and High
Growth categories from Tempo- from B-Universe in collaboration
IDN Financial. These awards were with Investor Magazine and PT Bumi
given for GEMS’ improved financial Global Karbon.
performance in the last 5 (five) years
until February 2023.
JULI
July
27 Juli 2023 July 27, 2023
PT Eka Mas Republik, entitas anak, PT Eka Mas Republik, a subsidiary,
dengan merk dagang MyRepublic, with the MyRepublic trademark,
mendapatkan penghargaan received the Indonesia Best Managed
Indonesia Best Managed Companies Companies 2023 award from Deloitte.
2023 dari Deloitte. Penghargaan This award is part of a global awards
ini merupakan bagian dari program program given to Indonesian private
penghargaan global yang diberikan companies for their excellence and
kepada perusahaan-perusahaan contribution to the industry and the
swasta Indonesia atas keunggulan economy.
dan kontribusi terhadap industri dan
ekonomi.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 37
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Profil Perusahaan
AGUSTUS
August
Agustus 2023 Agustus 2023
Perseroan mendapatkan peringkat Perseroan dan GEMS, entitas anak,
ke-15 (naik dari peringkat ke-29 mendapatkan peringkat ke-11 dan ke-9
pada tahun sebelumnya) dalam dalam daftar 100 Indonesia's Best Wealth
daftar Fortune Indonesia 100 Creators 2023 dari Majalah Swa.
yang diterbitkan oleh majalah
Fortune edisi bulan Agustus 2023. August, 2023
Peringkat ini diberikan kepada 100 The Company and GEMS, a subsidiary,
perusahaan terbesar di Indonesia ranked 11th and 9th in the 100 Indonesia’s
berdasarkan pencapaian Best Wealth Creators 2023 list from Swa
pendapatan tahun 2022. Magazine.
August 2023
The Company was ranked 15th (up
from 29th place in the previous
year) in the Fortune Indonesia 100
list published by Fortune Magazine
in its August 2023 edition. This
ranking was given to 100 largest
companies in Indonesia based on
revenue achievement 2022.
24 Agustus 2023
21 Agustus 2023 PT Eka Mas Republik, entitas anak, dengan merek
PT Eka Mas Republik, entitas anak, dagang MyRepublic, mendapatkan penghargaan
dengan merek dagang MyRepublic, Marketeers Editor’s Choice Award untuk kategori
mendapatkan penghargaan untuk Internet Product for Gamer of The Year dari
program MyRepublic Infrastructure Marketeers.
Innovation dari IDX Channel
Anugerah Inovasi Indonesia 2023. August 24, 2023
PT Eka Mas Republik, a subsidiary, with the
MyRepublic trademark, received the Marketeers
August 21, 2023 Editor's Choice Award in the Internet Product for
PT Eka Mas Republik, a subsidiary, Gamer of The Year category from Marketeers.
with the MyRepublic trademark,
received an award for MyRepublic
25 Agustus 2023
Infrastructure Innovation program
BIB, entitas anak, mendapatkan
from IDX Channel Anugerah penghargaan sebagai First Runner
Innovation Indonesia 2023. up of the CSR – Large of the ASEAN
Coal Awards 2023 pada ajang
ASEAN Energy Business Forum 2023
yang diadakan oleh ASEAN Center
for Energy.
August 25, 2023
BIB, a subsidiary, received an award
as First Runner up of the CSR – Large
of the ASEAN Coal Awards 2023 at
the 2023 ASEAN Energy Business
Forum held by the ASEAN Center for
Energy.
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Company Profile
SEPTEMBER
September
6-9 September 2023
Anggota Dewan Komisaris dan Komite Perseroan melakukan kunjungan
ke BIB, entitas anak di Kalimantan Selatan. Kunjungan ini dilakukan
sebagai salah satu bentuk pengawasan langsung dari Dewan Komisaris
dan Komite Perseroan terhadap efektivitas pengelolaan perusahaan
dan kepatuhan terhadap peraturan perundang-undangan yang berlaku
dan prinsip-prinsip GCG.
September 6-9, 2023
Members of the Company's Board of Commissioners and Committees
visited BIB, a subsidiary in South Kalimantan. The visit was carried out as
a form of direct supervision by the Company's Board of Commissioners
and Committees on the effectiveness of the Company's management
and compliance with applicable laws and regulations as well as with the
principles of GCG.
18 September 2023
Perseroan mendapatkan penghargaan tata kelola perusahaan untuk
kategori Top 50 Big Capitalization Public Listed Company dan Best
Equitable Treatment of Shareholders dari Indonesian Institute for
Corporate Directorship (IICD). Penghargaan Top 50 Public Listed
Company ini diraih Perseroan selama 8 (delapan) periode berturut-
turut. Sebelumnya, Perseroan juga meraih penghargaan untuk
kategori Best Disclosure and Transparency Big-Cap (2021) dan Best
Overall Mid-Cap (2022).
Pada tanggal yang sama, GEMS, entitas anak, mendapatkan penghargaan tata kelola perusahaan untuk kategori Top 50
Big Capitalization Public Listed Company dari IICD. Penghargaan Top 50 Public Listed Company ini diraih GEMS selama 10
(sepuluh) periode berturut-turut.
September 18, 2023
The Company received corporate governance awards for the Top 50 Big Capitalization Public Listed Company and Best
Equitable Treatment of Shareholders categories from the Indonesian Institute for Corporate Directorship (IICD). The Top 50
Public Listed Company awards were achieved by the Company for 8 (eight) consecutive periods. Previously, the Company
also won awards in the Best Disclosure and Transparency Big-Cap (2021) and Best Overall Mid-Cap (2022) categories.
On the same date, GEMS, a subsidiary, received a corporate governance award in the Top 50 Big Capitalization Public Listed
Company category from IICD. The Top 50 Public Listed Company awards were achieved by GEMS for 10 (ten) consecutive
periods.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 39
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Profil Perusahaan
OKTOBER 9 Oktober 2023
October PT Daya Sukses Makmur Selaras, entitas anak, Trina Solar Energy Development
Pte. Ltd., dan PT PLN Indonesia Power Renewables menandatangani perjanjian
pemegang saham sehubungan dengan rencana pembentukan perusahaan
patungan untuk memproduksi sel dan panel surya.
October 9, 2023
PT Daya Sukses Makmur Selaras - a subsidiary, Trina Solar Energy Development
Pte. Ltd., and PT PLN Indonesia Power Renewables signed a shareholder
agreement in connection with plans to form a joint venture to produce solar
cells and panels.
NOVEMBER
November
3 November 2023 6 November 2023 November 6, 2023
PT Eka Mas Republik, entitas anak, GEMS, entitas anak, mendapatkan GEMS, a subsidiary, received the
dengan merk dagang MyRepublic, penghargaan Gold Rank dan the Gold Rank award and the Asia
mendapatkan sertifikasi Great Place Asia Sustainability Reporting Rating Sustainability Reporting Rating
to Work 2023 dari Great Place
Commendation 2023 dari National Commendation 2023 from the
to Work Institute, suatu lembaga
Center for Corporate Reporting. National Center for Corporate
sertifikasi internasional.
Reporting.
November 3, 2023
PT Eka Mas Republik, a subsidiary,
with the MyRepublic trademark
received Great Place to Work 2023
certification from Great Place to
Work Institute, an international
certification institution.
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Company Profile
DESEMBER
December
4 Desember 2023
BIB, entitas anak, mendapatkan 3 (tiga) penghargaan dari
Indonesian CSR Awards:
• penghargaan Platinum untuk subjek inti Penciptaan Pendapatan
dan Kesejahteraan, Penciptaan Lapangan Kerja dan
Pengembangan Keterampilan, Kesehatan
• penghargaan the Most Committed untuk subjek inti Community
Involvement and Development
• penghargaan Platinum untuk kontribusi dalam pencapaian tujuan
SDGs
December 4, 2023
BIB, a subsidiary, received 3 (three) awards from the Indonesian
CSR Awards:
• the Platinum award for the core subjects of Income Creation and
Welfare, Job Creation and Skills Development, Health
• the Most Committed award for the core subjects of Community
Involvement and Development
• The Platinum award for contribution in achieving the SDGs goals
6 Desember 2023
Perseroan menyelenggarakan Paparan Publik tahun 2023.
December 6, 2023
The Company held Public Expose in 2023.
8 Desember 2023
BIB, entitas anak, menerima penghargaan Tamasya
dari Kementerian Energi dan Sumber Daya Mineral atas
program pengembangan pemberdayaan masyarakat batu
bara.
December 8, 2023
BIB, a subsidiary, received the Tamasya award from the
Ministry of Energy and Mineral Resources for the coal
community empowerment development program.
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Profil Perusahaan
STRUKTUR ORGANISASI PERSEROAN [GRI 2-3-a]
[GRI 2-5-a] [GRI 2-9-a] [GRI-2-9-b] [GRI-2-13-a] [GRI 2] [ACGS D.1.1.] [ACGS D.1.2.] [ACGS (P).A.5.1.]
Organizational Structure of the Company [GRI 2-3-d] [GRI 2-5-a] [GRI 2-9-a] [GRI-2-9-b] [GRI-2-13-a] [GRI 2] [ACGS D.1.1.] [ACGS
D.1.2.] [ACGS (P).A.5.1.]
Struktur organisasi Perseroan per 31 Desember 2023 adalah The organizational structure of the Company as of December
sebagai berikut: 31, 2023, was as follows:
Dewan Komisaris
Board of Commisioners
Franky Oesman Widjaja
Dr. Ing. Evita H. Legowo
Dr. Robert Arthur Simanjuntak
Ir. F.X. Sutijastoto, M.A
Dr. Hendrikus Passagi, S.Sos, S.H., M.H., M.Sc
Komite Nominasi dan Remunerisasi Komite Manajemen Risiko Komite Audit
Nomination and Remuneritation Comittee Risk Management Comittee Audit Committee
Dr. Robert Arthur Simanjuntak Ir. F.X. Sutijastoto, M.A. Dr. Hendrikus Passagi, S.Sos, S.H., M.H., M.Sc
Franky Oesman Widjaja Dr.-Ing. Evita H. Legowo Ir. F.X. Sutijastoto, M.A
Dr. Susi Susantijo, S.H.,LL.M Dr. Hendrikus Passagi, S.Sos, S.H., M.H., M.Sc Michell Suharli
Keterangan / Notes:
*) Pejabat pengganti sementara
*) Acting
Pihak yang memiliki tanggung jawab tertinggi atas isu Pihak yang menindaklanjuti laporan indikasi pelanggaran isu
keberlanjutan keberlanjutan
Person ultimately responsible for sustainability issues Person responsible for follow up reports regarding indications of violations
of sustainability issues
Pihak yang memiliki tanggung jawab atas isu keberlanjutan Pihak yang menindaklanjuti umpan balik Laporan Keberlanjutan
sosial dan lingkungan – Bisnis Energi & Bahan Kimia Person responsible for follow up feedbacks relating to Sustainability
Person responsible for social and environmental sustainability Report
issues – Energy & Chemical Business
Pihak yang memiliki tanggung jawab atas isu keberlanjutan Pihak yang memiliki jawab atas isu ketenagakerjaan, hukum, dan
sosial dan lingkungan – Bisnis Teknologi kepatuhan
Person responsible for social and environmental sustainability Person responsible for employment, legal, and compliance issues
issues – Technology Business
Pihak yang memiliki jawab atas isu keberlanjutan ekonomi Pihak yang memiliki jawab atas perencanaan strategis dan investasi
Person responsible for economic sustainability issues Perseroan
The party responsible for the Company's strategic planning and
investment
Organ Utama Perusahaan Organ Pendukung Perusahaan
The main organs of The Company Supporting Organs of The Company
Direksi memegang tanggung jawab atas isu keberlanjutan Direksi memegang tanggung jawab atas isu keberlanjutan
perusahaan dengan tanggung jawab tertinggi berada perusahaan dengan tanggung jawab tertinggi berada
pada Presiden Direktur. Tugas dan tanggung jawab pada Presiden Direktur. Tugas dan tanggung jawab
atas isu keberlanjutan secara khusus dibagi dengan atas isu keberlanjutan secara khusus dibagi dengan
mempertimbangkan relevansi bisnis dan/atau bidang mempertimbangkan relevansi bisnis dan/atau bidang
yang dibawahi oleh masing-masing direktur, dan dalam yang dibawahi oleh masing-masing direktur, dan dalam
pelaksanaannya dibantu oleh tim dari bisnis dan/atau bidang pelaksanaannya dibantu oleh tim dari bisnis dan/atau bidang
terkait. [ACGS (B)C.1.4.] terkait. [ACGS (B)C.1.4.]
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Company Profile
RUPS
GMS
Presiden Direktur
President Director
Lay Krisnan Cahya
Unit Internal Audit Sekretaris Perusahaan
Internal Audit Unit Corporate Secretary
Mona Angelique Susanto Susan Chandra
Unit Manajemen Risiko
Risk Management Unit
Mona Angelique Susanto*)
Vice President Director Director Director Director Director
cum Director Technology Business HR, Legal Affairs, & Finance & Admin Strategic Planning & Investment
Energy & Chemical Business Compliance
Lokita Prasetya Handhianto S. Kentjono Hermawan Tarjono Alex Sutanto Daniel Cahya
Captive Power Plant Pay TV & Internet HR Tax Corporate Finance
Lindu Timotius Yanti Andre Selma
Other Technology
Coal Mining Legal (Corporate) Treasury Banking Relation
Business
Setya Handhianto Vera Gabriella David
Chemicals IT & SAP Legal (Energy) Finance & Accounting
Andreas Robiton Serena Hendy
Legal (Technology) Financial Planning &
Budgeting
Vonny Lishea
Compliance Procurement
Melisa Silvi
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 43
Page 44
Profil Perusahaan
PROFIL DEWAN KOMISARIS [GRI-2-9-B] [ACGS D.2.5.]
Profile of the Board of Commissioners [GRI-2-9-B] [ACGS D.2.5.]
Selama tahun 2023, Perseroan tidak melakukan perubahan During 2023, the Company did not make any changes to the
susunan Dewan Komisaris. Perseroan mengambil kebijakan composition of the Board of Commissioners. The Company
untuk mempertahankan jumlah anggota Dewan Komisaris decided to maintain the number of its members of the Board
Perseroan sebanyak 5 (lima) orang, di mana 4 (empat) orang di of Commissioners as many as 5 (five) persons, of which 4 (four)
antaranya (80% dari jumlah seluruh anggota Dewan Komisaris) of them (80% of the total number of members of the Board of
adalah Komisaris Independen. Hal ini dilakukan untuk menjaga Commissioners) are Independent Commissioners. This decision
independensi pengawasan atas pengelolaan Perseroan, was made to maintain the independence of supervision over
mempertimbangkan bahwa Dewan Komisaris Perseroan tidak the management of the Company, considering that the
dipimpin oleh seorang Komisaris Independen. [ACGS E.2.4.] [ACGS Board of Commissioners of the Company is not chaired by an
E.4.2.] [ACGS (B).E.4.1.] Independent Commissioner. [ACGS E.2.4.] [ACGS E.4.2.] [ACGS (B).E.4.1.]
Susunan Dewan Komisaris Perseroan adalah sebagai berikut: The composition of the Board of Commissioners of the
Company was as follows:
Jabatan Nama
Job Title Name
Presiden Komisaris Franky Oesman Widjaja
President Commissioner
Komisaris Independen Dr.-Ing. Evita Herawati Legowo
Independent Commissioner
Komisaris Independen Dr. Robert Arthur Simanjuntak
Independent Commissioner
Komisaris Independen Ir. F.X. Sutijastoto, M.A.
Independent Commissioner
Komisaris Independen Dr. Hendrikus Passagi, S.Sos, S.H., M.H., M.Sc.
Independent Commissioner
44 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
Dasar Hukum Penunjukan / Legal Basis of Appointment
Beliau pertama kali diangkat sebagai Presiden Komisaris Perseroan berdasarkan keputusan RUPST Perseroan
tanggal 31 Mei 2011 dan diangkat kembali sebagai Presiden Komisaris Perseroan berdasarkan keputusan
RUPST Perseroan pada tanggal 18 Juni 2014 dan 18 Juni 2019. Beliau juga menjabat sebagai anggota
Komite Nominasi dan Remunerasi Perseroan sesuai dengan keputusan sirkuler Dewan Komisaris tanggal
18 Juni 2019. Masa tugas sebagai anggota Komite Nominasi dan Remunerasi adalah sesuai dengan masa
jabatan Dewan Komisaris Perseroan.
He was first appointed as the President Commissioner of the Company based on the resolution of the
Company’s AGM held on May 31, 2011, and was reappointed as the President Commissioner of the
Company based on the resolution of the Company’s AGM held on June 18, 2014, and June 18, 2019. He
also serves as a member of the Nomination and Remuneration Committee of the Company based on the
circular resolution of the Board of Commissioners dated June 18, 2019. The period of duty as a member
of the Nomination and Remuneration Committee is in accordance with the term of office of the Board of
Commissioners of the Company.
Pengalaman Kerja (antara lain) / Work Experience (among others)
• Anggota Komite Nominasi dan Remunerasi PT SMART Tbk (sejak 2015)
• Komisaris Utama PT SMART Tbk (sejak 2003)
• Komisaris Utama PT Plaza Indonesia Realty Tbk (sejak 2001)
• Chairman (sejak 2000), Chief Executive Officer (sejak 1996), dan anggota Komite Nominasi dan
Remunerasi Golden Agri-Resources Ltd.
FRANKY O ES M AN
• Member of Nomination and Remuneration Committee of PT SMART Tbk (since 2015)
• President Commissioner of PT SMART Tbk (since 2003)
WIDJAJA
• President Commissioner of PT Plaza Indonesia Realty Tbk (since 2001)
• Chairman (since 2000), Chief Executive Officer (since 1996), and member of the Nomination and
Remuneration Committee of Golden Agri-Resources Ltd.
Presiden Komisaris
Keanggotaan (antara lain) / Membership (among others) President Commissioner
• Co-Chairman Partnership for Indonesia Sustainable Agriculture (PISAgro)
• Koordinator Wakil Ketua Umum II Bidang Perekonomian, Kamar Dagang dan Industri Indonesia (KADIN) Warga Negara Indonesia
• Anggota Dewan Pembina Gabungan Pengusaha Kelapa Sawit Indonesia (GAPKI) Indonesian Citizen
• Anggota Dewan Pengarah Gabungan Pengusaha Makanan Minuman Seluruh Indonesia (GAPMMI)
• Anggota Dewan Penasihat Asosiasi Emiten Indonesia (AEI)
• Anggota Dewan Pertimbangan Asosia si Pengusaha Indonesia (APINDO) 66 tahun
• Ketua Dewan Pembina Yayasan Prasetiya Mulya 66 years old
• Wakil Ketua Yayasan Buddha Tzu Chi Indonesia
• Co-Chairman of Partnership for Indonesia Sustainable Agriculture (PISAgro)
• Coordinator Vice Chairman II for Economic Affairs, Indonesian Chamber of Commerce and Industry Berdomisili di Jakarta
(KADIN)
• Member of the Advisory Board of the Indonesian Palm Oil Association (GAPKI) Domiciled in Jakarta
• Member of the Advisory Board of the Indonesian Food and Beverage Entrepreneurs Association
(GAPMMI)
• Member of the Advisory Board of the Indonesian Public Listed Companies Association (AEI)
• Member of the Advisory Council of the Indonesian Employers’ Association (APINDO)
• Chairman of the Board of Trustees of Prasetiya Mulya Foundation
• Vice Chairman of Buddha Tzu Chi Indonesia Foundation
Rangkap Jabatan / Concurrent Positions
Rangkap jabatan yang dimiliki oleh Bapak Franky Oesman Widjaja sudah memenuhi ketentuan POJK No.
33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik. Informasi mengenai
rangkap jabatan Bapak Franky Oesman Widjaja dapat dilihat pada bagian Governansi Korporat, sub-bagian
Dewan Komisaris.
The concurrent positions held by Mr. Franky Oesman Widjaja have complied with the provision of POJK No.
33/POJK.04/2014 concerning the Board of Directors and the Board of Commissioners of Public Companies.
Information regarding the concurrent positions of Mr. Franky Oesman Widjaja can be seen in the Corporate
Governance section, Board of Commissioners sub-section.
Riwayat Pendidikan / Educational Background
Gelar Sarjana Bisnis dari Aoyama Gakuin University (1979)
Bachelor’s Degree in Commerce from Aoyama Gakuin University (1979)
Hubungan Afiliasi / Affiliate Relationship [GRI 2-15-a]
Beliau merupakan salah satu Pengendali individual Perseroan
He is one of the Company's individual Controller
Kepemilikan Saham Perseroan / Share Ownership in the Company [GRI 2-15-a] [ACGS D.1.3.]
[ACGS D.1.4.]
Kepemilikan tidak langsung melalui PT Sinar Mas Tunggal1)
Indirect ownership through PT Sinar Mas Tunggal1)
Keterangan / Notes:
1)
Pemegang Saham Utama Perseroan adalah PT Sinar Mas Tunggal
1)
The Company’s Main Shareholders is PT Sinar Mas Tunggal
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 45
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Profil Perusahaan
Dasar Hukum Penunjukan / Legal Basis of Appointment
Beliau pertama kali diangkat sebagai Komisaris Independen Perseroan berdasarkan keputusan
RUPST Perseroan tanggal 16 Mei 2013 dan diangkat kembali sebagai Komisaris Independen
berdasarkan keputusan RUPST Perseroan tanggal 18 Juni 2014 dan 18 Juni 2019. Beliau
telah memberikan pernyataan independensi kembali pada tanggal 24 Januari 2023. Beliau
juga menjabat sebagai anggota Komite Manajemen Risiko Perseroan efektif sejak tanggal 1
Juli 2023, sesuai dengan keputusan sirkuler Dewan Komisaris tanggal 22 Juni 2023. Masa
tugas sebagai anggota Komite Manajemen Risiko adalah sesuai dengan masa jabatan Dewan
Komisaris Perseroan.
She was first appointed as Independent Commissioner of the Company based on the
resolution of the Company’s AGM held on May 16, 2013, and was reappointed as Independent
Commissioner based on the resolution of the Company’s AGM held on June 18, 2014, and
June 18, 2019. She redeclared her independency on January 24, 2023. She also serves as
a member of the Risk Management Committee of the Company effective on July 1, 2023,
based on the circular resolution of the Board of Commissioners dated June 22, 2023. The
period of duty as a member of the Risk Management Committee is in accordance with the
term of office of the Board of Commissioners of the Company.
DR .-IN G . EVI TA Pengalaman Kerja / Work Experience
HE R AWATI L EG OWO • Ketua Dewan Pengawas Badan Pengelola Dana Perkebunan Kelapa Sawit (sejak November
Komisaris Independen 2020)
Independent Commissioner • Dosen di Swiss German University (sejak Juni 2013)
[ACGS (B)E.1.1.] • Presiden Komisaris di PT Kaltim Methanol Industri (2013-2022)
• Komisaris PT Pertamina (Persero) (Mei 2010 - April 2013)
• Direktur Jenderal Minyak dan Gas Bumi Kementerian Energi dan Sumber Daya Mineral
Warga Negara Indonesia (2008-2012)
Indonesian Citizen • Staf Ahli Menteri Energi dan Sumber Daya Mineral (2006-2008)
• Kepala Pusat Penelitian dan Pengembangan Teknologi Minyak dan Gas Bumi Lemigas
72 tahun (2002-2006)
72 years old • Kepala Pusat Penelitian dan Pengembangan Teknologi Energi dan Ketenagalistrikan
(2001-2002)
Berdomisili di Tangeang • Berkarir di Lemigas (1974-2001)
Domiciled in Tangerang • Chairperson of the Supervisory Board of the Palm Oil Plantation Fund Management
Agency (since November 2020)
• Lecturer in Swiss German University (since June 2013)
• President Commissioner of PT Kaltim Methanol Industri (2013-2022)
• Commissioner of PT Pertamina (Persero) (May 2010 – April 2013)
• Director General of Oil and Gas of the Ministry of Energy and Mineral Resources (2008-
2012)
• Assistant to the Minister of Energy and Mineral Resources (2006-2008)
• Head of Research and Development Center for Oil and Gas of Lemigas (2002-2006)
• Head of Research and Development Center for Energy and Electricity (2001-2002)
• Worked at Lemigas (1974-2001)
Rangkap Jabatan/ Concurrent Positions
Beliau tidak memiliki rangkap jabatan di emiten atau perusahaan publik lainnya.
She does not have any concurrent position in other issuer or public company.
Riwayat Pendidikan / Educational Background
• Gelar Sarjana Kimia dari Institut Teknologi Bandung (1974)
• Gelar Doktor.-Ing bidang Kimia Perminyakan dari Technische Universitaet Clausthal Jerman
(1991)
• Bachelor’s Degree in Chemistry from Institut Teknologi Bandung (1974)
• Doctoral Degree in Petroleum Chemistry from the Technische Universitaet Clausthal
Germany (1991)
Hubungan Afiliasi / Affiliate Relationship
Beliau tidak mempunyai hubungan afiliasi dengan anggota Dewan Komisaris, anggota
Direksi, Pengendali, maupun Pemegang Saham Utama Perseroan.
She is not affiliated with any member of the Board of Commissioners, any member of the
Board of Directors, any of the Controller, or any of the Main Shareholders of the Company.
Kepemilikan Saham Perseroan / Share Ownership in the Company [ACGS D.1.3.] [ACGS
D.1.4.]
Beliau tidak memiliki saham Perseroan.
She does not own any shares of the Company.
46 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
Dasar Hukum Penunjukan / Legal Basis of Appointment
Beliau pertama kali diangkat sebagai Komisaris Independen Perseroan berdasarkan keputusan
RUPST Perseroan tanggal 18 Juni 2019. Beliau telah memberikan pernyataan independensi
kembali pada tanggal 24 Januari 2023. Beliau juga menjabat sebagai Ketua Komite Nominasi
dan Remunerasi Perseroan efektif sejak tanggal 1 Juli 2023, sesuai dengan keputusan
sirkuler Dewan Komisaris Perseroan tanggal 22 Juni 2023. Masa tugas sebagai Ketua Komite
Nominasi dan Remunerasi adalah sesuai dengan masa jabatan Dewan Komisaris Perseroan.
He was first appointed as Independent Commissioner of the Company based on the
resolution of the Company’s AGM held on June 18, 2019. He redeclared his independency
on January 24, 2023. He also serves as Chairperson of the Nomination and Remuneration
Committee of the Company effective on July 1, 2023, based on the circular resolution of the
Board of Commissioners of the Company dated June 22, 2023. The period of duty as the
Chairperson of the Nomination and Remuneration Committee is in accordance with the term
of office of the Board of Commissioners of the Company.
Pengalaman Kerja / Work Experience
• Anggota Komite Audit dan Anggota Komite Pemantau Risiko PT Bank Nano Syariah (sejak 2024)
• Anggota Komite Audit PT SMART Tbk (sejak 2021)
• Anggota Komite Audit PT Bank Sinarmas Tbk (sejak 2021)
• Staf Khusus Kementerian Riset dan Teknologi/BRIN Bidang Ekonomi Inovasi (2019-April
2021)
• Pihak Independen PT Prudential Indonesia (sejak 2016)
• Wakil Ketua Dewan Pembina Komite Pemantauan Pelaksanaan Otonomi Daerah (sejak DR. RO BERT ART H UR
2009)
• Guru Besar Ilmu Ekonomi Keuangan Negara, Fakultas Ekonomi dan Bisnis, Universitas S IM AN JUNTAK
Indonesia (sejak 2008)
• Staf Khusus Menteri Keuangan Bidang Perumusan Kebijakan Fiskal (2013-2019) Komisaris Independen
• Komisaris PT Aneka Tambang Tbk (2014-2019) Independent Commissioner
• Komisaris PT Perkebunan Nusantara VII (2013-2014)
• Ketua Tim Asistensi Menteri Keuangan Bidang Desentralisasi Fiskal (2009-2014)
• Komisaris Independen PT Asuransi Tugu Pratama Indonesia Tbk (2010-2012)
• Ketua Departemen Ilmu Ekonomi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia Warga Negara Indonesia
(2005-2009) Indonesian Citizen
• Direktur Program Magister Perencanaan dan Kebijakan Publik, Fakultas Ekonomi dan
Bisnis, Universitas Indonesia (1999-2005) 61 tahun
• Tenaga Ahli Panitia Anggaran DPR-RI (2003-2004)
• Member of Audit Committee and Member of Risk Monitoring Committee of PT Bank Nano 61 years old
Syariah (since 2024)
• Member of Audit Committee of PT SMART Tbk (since 2021)
• Member of Audit Committee of PT Bank Sinarmas Tbk (since 2021) Berdomisili di Jakarta
• Advisor to the Minister of Research and Technology/BRIN for Economic Innovation Domiciled in Jakarta
(2019-April 2021)
• Independent Party, PT Prudential Indonesia (since 2016)
• Vice Chairman of the Board of Trustees, Monitoring Committee for the Implementation of
Regional Autonomy (since 2009)
• Professor of Public Finance, Faculty of Economics and Business, Universitas Indonesia
(since 2008)
• Advisor to the Minister of Finance for Formulation of Fiscal Policy (2013-2019)
• Commissioner of PT Aneka Tambang Tbk (2014-2019)
• Commissioner of PT Perkebunan Nusantara VII (2013-2014)
• Chairman of the Ministry of Finance Assistance Team for Fiscal Decentralization (2009-
2014)
• Independent Commissioner of PT Asuransi Tugu Pratama Indonesia Tbk (2010-2012)
• Chairman of Economics Department, Faculty of Economics and Business, Universitas
Indonesia (2005-2009)
• Director of the Master of Public Planning and Policy Program, Faculty of Economics and
Business, Universitas Indonesia (1999-2005)
• Expert Staff of the Budget Committee of the House of Representatives (2003-2004)
Rangkap Jabatan / Concurrent Positions
Rangkap jabatan yang dimiliki oleh Bapak Robert Arthur Simanjuntak sudah memenuhi
ketentuan POJK No. 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau
Perusahaan Publik. Informasi mengenai rangkap jabatan Bapak Robert Arthur Simanjuntak
dapat dilihat pada bagian Governansi Korporat, sub-bagian Dewan Komisaris.
The concurrent positions held by Mr. Robert Arthur Simanjuntak have complied with the
provision of POJK No. 33/POJK.04/2014 concerning the Board of Directors and the Board of
Commissioners of Public Companies. Information regarding the concurrent positions of Mr.
Robert Arthur Simanjuntak Ph.D. can be seen in the Corporate Governance section, Board of
Commissioners sub-section.
Riwayat Pendidikan / Educational Background
• Gelar Sarjana Ekonomi dari Universitas Indonesia (1986)
• Gelar Master Ekonomi dari University of Birmingham (1988)
• Gelar Doktor Ekonomi dari University of Birmingham (1998)
• Bachelor’s Degree in Economics from Universitas Indonesia (1986)
• Master’s Degree in Economics from the University of Birmingham (1988)
• Doctoral Degree in Economics from the University of Birmingham (1998)
Hubungan Afiliasi / Affiliate Relationship
Beliau tidak mempunyai hubungan afiliasi dengan anggota Dewan Komisaris, anggota
Direksi, Pengendali, maupun Pemegang Saham Utama Perseroan.
He is not affiliated with any member of the Board of Commissioners, any member of the
Board of Directors, any of the Controller, or any of the Main Shareholders of the Company.
Kepemilikan Saham Perseroan / Share Ownership in the Company [ACGS D.1.3.] [ACGS
D.1.4.]
Beliau tidak memiliki saham Perseroan.
He does not own any shares of the Company.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 47
Page 48
Profil Perusahaan
Dasar Hukum Penunjukan / Legal Basis of Appointment
Beliau pertama kali diangkat sebagai Komisaris Independen Perseroan berdasarkan keputusan
para pemegang saham Perseroan pada RUPSLB Perseroan tanggal 6 Oktober 2022. Beliau
telah memberikan pernyataan independensi pada tanggal 6 Oktober 2022.
He was first appointed as Independent Commissioner of the Company based on the
resolution of the Company’s shareholders at the Company’s EGM held on October 6, 2022.
He declared his independency on October 6, 2022.
Pengalaman Kerja / Work Experience
• Komisaris Utama merangkap Komisaris Independen PT Aneka Tambang Tbk (sejak 2021)
• Komisaris PT Energi Mitra Investama (sejak 2021)
• Komisaris PT Indonesia Power (2020-2021)
• Komisaris Utama PT Indonesia Power (2019-2020)
• Komisaris PT Pertamina Geothermal Indonesia (2019)
• Direktur Jenderal Energi Baru, Terbarukan, dan Konservasi Energi Kementerian Energi dan
Sumber Daya Mineral (2019-2020)
• Kepala Badan Penelitian dan Pengembangan ESDM Kementerian Energi dan Sumber
I R . F.X . S U TI JA STOTO, Daya Mineral (2013-2019)
M .A .
• President Commissioner and Independent Commissioner of PT Aneka Tambang Tbk (since
2021)
Komisaris Independen • Commissioner of PT Energi Mitra Investama (since 2021)
Independent Commissioner • Commissioner of PT Indonesia Power (2020-2021)
• President Commissioner of PT Indonesia Power (2019-2020)
• Commissioner of PT Pertamina Geothermal Indonesia (2019)
Warga Negara Indonesia • Director General of New, Renewable Energy, and Energy Conservation of the Ministry of
Indonesian Citizen Energy and Mineral Resources (2019-2020)
• Head of Energy and Mineral Resources Research and Development Agency of the Ministry
63 tahun of Energy and Mineral Resources (2013-2019)
63 years old
Rangkap Jabatan/ Concurrent Positions
Berdomisili di Jakarta
Rangkap jabatan yang dimiliki oleh Bapak F.X. Sutijastoto, M.A. sudah memenuhi ketentuan
Domiciled in Jakarta
POJK No. 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan
Publik. Informasi mengenai rangkap jabatan Bapak F.X. Sutijastoto, M.A. dapat dilihat pada
bagian Governansi Korporat, sub-bagian Dewan Komisaris.
The concurrent positions held by Mr. F.X. Sutijastoto, M.A. have complied with the
provision of POJK No. 33/POJK.04/2014 concerning the Board of Directors and the Board
of Commissioners of Public Companies. Information regarding the concurrent positions
of Mr. F.X. Sutijastoto, M.A. can be seen in the Corporate Governance section, Board of
Commissioners sub-section.
Riwayat Pendidikan / Educational Background
• Gelar Sarjana Statistika dari Institut Pertanian Bogor (1984)
• Gelar Master of Arts bidang Ekonomi Energi dan Lingkungan dari University of Toronto
(1993)
• Bachelor’s Degree in Statistics from Institut Pertanian Bogor (1984)
• Master of Arts Degree in Energy and Environmental Economics from the University of
Toronto (1993)
Hubungan Afiliasi / Affiliate Relationship
Beliau tidak mempunyai hubungan afiliasi dengan anggota Dewan Komisaris, anggota
Direksi, Pengendali, maupun Pemegang Saham Utama Perseroan.
He is not affiliated with any member of the Board of Commissioners, any member of the
Board of Directors, any of the Controller, or any of the Main Shareholders of the Company.
Kepemilikan Saham Perseroan / Share Ownership in the Company [ACGS D.1.3.] [ACGS
D.1.4.]
Beliau tidak memiliki saham Perseroan.
He does not own any shares of the Company.
48 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
Dasar Hukum Penunjukan / Legal Basis of Appointment
Beliau pertama kali diangkat sebagai Komisaris Independen Perseroan berdasarkan keputusan RUPSLB
Perseroan tanggal 6 Oktober 2022. Beliau telah memberikan pernyataan independensi pada tanggal 24
Januari 2023. Beliau juga menjabat sebagai Ketua Komite Audit dan anggota Komite Manajemen Risiko
Perseroan efektif sejak tanggal 1 Juli 2023, sesuai dengan keputusan sirkuler Dewan Komisaris tanggal 22
Juni 2023. Masa tugas sebagai Ketua Komite Audit dan anggota Komite Manajemen Risiko adalah sesuai
dengan masa jabatan Dewan Komisaris Perseroan.
He was first appointed as Independent Commissioner of the Company based on the resolution of the
Company’s EGM held on October 6, 2022. He declared his independency on January 24, 2023. He also
serves as Chairperson of the Audit Committee and as a member of the Risk Management Committee of
the Company effective on July 1, 2023, based on the circular resolutions of the Board of Commissioners
dated June 22, 2023. The period of duty as Chairperson of the Audit Committee and as a member of the
Risk Management Committee is in accordance with the term of office of the Board of Commissioners of the
Company.
Pengalaman Kerja / Work Experience
• Komisaris PT Cyrameta Exchange (sejak 2022)
• Komisaris PT Digital Futures Exchange (sejak 2021)
• Advokat, Kurator Kepailitan dan Pengurus Penundaan Kewajiban Pembayaran Utang (PKPU)
Kantor Hukum KHP (sejak 2019)
• Komisaris dan Advisor PT KIOSON Komersian Indonesia (2021-2022)
• Peneliti Eksekutif Senior OJK (2013-2017 dan 2020-2021)
• Direktur Pengaturan, Perijinan, dan Pengawasan Fintech OJK (2017-2020)
• Pengajar di Program S1 Bidang Keuangan Internasional dan Ekonomi di Universitas Surya (2012-
2014)
• Kepala Subdirektorat Akuntansi dan Pelaporan Pinjaman dan Hibah Negara Direktorat Jenderal
DR. HEN DRIKUS
Pengelolaan Utang, Kementerian Keuangan (2012-2013)
• Pengajar di Universitas Multimedia Nusantara dan Universitas Bina Nusantara (2011-2013)
• Ketua Tim Teknis Pengembangan Asset-Liability Management Kementerian Keuangan (2011-
2013)
• Kepala Subdirektorat Pengelolaan Portofolio Surat Utang Negara Direktorat Jenderal Pengelolaan
PAS S AGI, S .S O S .,
Utang, Kementerian Keuangan (2006-2009)
• Kepala Seksi Manajemen Portofolio Direktorat Jenderal Perbendaharaan Negara Kementerian S .H, M .H., M .S C.
Keuangan (2004-2006)
• Kepala Subbagian Pengelolaan Kas Pusat Manajemen Obligasi Negara Kementerian Keuangan Komisaris Independen
(2001-2004) Independent Commissioner
• Staf Pengajar di Badan Pendidikan dan Pelatihan Keuangan Kementerian Keuangan (1994-1997
dan 1999-2000)
• Asisten Peneliti dan Anggota Tim Pengembangan IT Database Undergraduate Library University
of Illinois (1997-1999) Warga Negara Indonesia
• Programmer Komputer dan Analis Sistem Integrasi Teknologi Informasi dan Database di Pusat
Analisa dan Informasi Keuangan Kementerian Keuangan (1989-1994) Indonesian Citizen
• Staf Pemeliharaan Perangkat Keras & Jaringan di Pusat Analisa dan Informasi Keuangan
Kementerian Keuangan Makassar (1987-1989))
• Commissioner of PT Cyrameta Exchange (since 2022) 58 tahun
• Commissioner of PT Digital Futures Exchange (since 2021) 58 years old
• Lawyer, Bankruptcy Curator and Suspension of Payment (PKPU) Administrator in KHP Law Firm
(since 2019)
• Commissioner and Advisor of PT KIOSON Komersian Indonesia (2021-2022) Berdomisili di Tangerang
• Senior Executive Researcher in OJK (2013-2017 and 2020-2021)
• Director of Fintech Regulation, Licensing, and Supervision in OJK (2017-2020) Domiciled in Tangerang
• Lecturer in International Finance and Economics Undergraduate Program at Universitas Surya
(2012-2014)
• Head of Sub-directorate of Accounting and Reporting on State Loans and Grants of the
Directorate General of Debt Management at the Ministry of Finance (2012-2013)
• Lecturer at Universitas Multimedia Nusantara and Universitas Bina Nusantara (2011-2013)
• Head of Technical Team for Asset-Liability Management Development at the Ministry of Finance
(2011-2013)
• Head of Sub-Directorate of Government Securities Portfolio Management of the Directorate
General of Debt Management at the Ministry of Finance (2006-2009)
• Head of Portfolio Management Section of the Directorate General of State Treasury at the Ministry
of Finance (2004-2006)
• Head of Cash Management Subdivision of State Bond Management Center at the Ministry of
Finance (2001-2004)
• Teaching staff at the Financial Education and Training Agency of the Ministry of Finance (1994-
1997 and 1999-2000)
• Research Assistant and Member of the IT Development Team of the Database Undergraduate
Library at the University of Illinois (1997-1999)
• Computer Programmer and Information Technology and Database Integration Systems Analyst at
the Center for Financial Analysis and Information of the Ministry of Finance (1989-1994)
• Hardware and Network Maintenance Staff at the Center for Financial Analysis and Information of
the Ministry of Finance Makassar (1987-1989)
Rangkap Jabatan / Concurrent Positions
Beliau tidak memiliki rangkap jabatan di emiten atau perusahaan publik lainnya.
He does not have any concurrent position in other issuer or public company.
Riwayat Pendidikan / Educational Background
• Gelar Sarjana Ilmu Administrasi Negara dari STIA Lembaga Administrasi Negara (1994)
• Non-Degree in Economics dari Economics Institute (1997)
• Gelar Master of Science bidang Finance dari University of Illinois (1999)
• Gelar Doktor Ilmu Keuangan dan Perbankan dari Universitas Indonesia (2011)
• Gelar Sarjana Ilmu Hukum dari Universitas Kristen Indonesia (2019)
• Gelar Magister Hukum dari Universitas Pelita Harapan (2023)
• Bachelor’s Degree in State Administration from STIA Lembaga Administrasi Negara (1994)
• Non-Degree in Economics from the Economics Institute (1997)
• Master of Science Degree in Finance from the University of Illinois (1999)
• Doctoral Degree in Finance and Banking from Universitas Indonesia (2011)
• Bachelor’s Degree of Law from Universitas Kristen Indonesia (2019)
• Master of Law Degree from Universitas Pelita Harapan (2023)
Hubungan Afiliasi / Affiliate Relationship
Beliau tidak mempunyai hubungan afiliasi dengan anggota Dewan Komisaris, anggota Direksi,
Pengendali, maupun Pemegang Saham Utama Perseroan.
He is not affiliated with any member of the Board of Commissioners, any member of the Board of
Directors, any of the Controller, or any of the Main Shareholders of the Company.
Kepemilikan Saham Perseroan / Share Ownership in the Company [ACGS D.1.3.] [ACGS D.1.4.]
Beliau tidak memiliki saham Perseroan.
He does not own any shares of the Company.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 49
Page 50
Profil Perusahaan
PROFIL DIREKSI [GRI-2-9-B] [ACGS D.2.5.]
Profile of the Board of Directors [GRI-2-9-B] [ACGS D.2.5.]
Selama tahun 2023, Perseroan tidak melakukan perubahan During 2023, the Company did not make any changes to
susunan Direksi. Perseroan mengambil kebijakan untuk the composition of the Board of Directors. The Company
mempertahankan jumlah anggota Direksi Perseroan decided to maintain the number of its members of the Board
sebanyak 6 (enam) orang anggota, masing-masing memiliki of Directors as many as 6 (six) persons, each of whom has
pengetahuan dan keahlian di bidang yang dibutuhkan the knowledge and expertise in the fields required by the
Perseroan. Company.
Susunan Direksi Perseroan adalah sebagai berikut: The composition of the Board of Directors of the Company
is as follows:
Jabatan Nama
Job Title Name
Presiden Direktur Lay Krisnan Cahya
President Director
Wakil Presiden Direktur Lokita Prasetya
Vice President Director
Direktur Handhianto Suryo Kentjono
Director
Direktur Hermawan Tarjono
Director
Direktur Daniel Cahya
Director
Direktur Alex Sutanto
Director
50 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
Dasar Hukum Penunjukan / Legal Basis of Appointment
Beliau pertama kali diangkat sebagai Presiden Direktur Perseroan berdasarkan keputusan
RUPST Perseroan tanggal 24 Juli 2009 dan diangkat kembali sebagai Presiden Direktur
berdasarkan keputusan para pemegang saham Perseroan pada RUPST Perseroan tanggal 18
Juni 2014 dan 18 Juni 2019.
He was first appointed as President Director of the Company based on the resolution of the
Company’s AGM held on July 24, 2009, and was reappointed as the President Director of
the Company based on the resolution of the Company’s AGM held on June 18, 2014, and
June 18, 2019.
Pengalaman Kerja (antara lain) / Work Experience (among others)
• Presiden Komisaris dan Komisaris di beberapa entitas anak Perseroan
• Presiden Komisaris PT Golden Energy Mines Tbk (2012-2021)
• Non-Executive Chairman di Golden Energy and Resources Limited (2015- 2021)
• Anggota Komite Audit & Komite Nominasi di Golden Energy and Resources Limited
(2015- 2021)
• Presiden Direktur PT Golden Energy Mines Tbk (2011-2012)
• Presiden Komisaris PT Borneo Indobara (2011-2012) LAY KRIS NAN CAH YA
• Direktur PT Lippo Karawaci Tbk (2005-2008)
• Komisaris dan Direktur PT Multipolar Tbk (2001-2008)
Presiden Direktur
• Beberapa posisi senior di PT Bank Bali Tbk (1995-2000) President Director
• Beberapa posisi senior diPT Bank Panin Tbk (1984-1995)
• President Commissioner and Commissioner in subsidiaries of the Company Warga Negara Indonesia
• President Commissioner of PT Golden Energy Mines Tbk (2012-2021) Indonesian Citizen
• Non-Executive Chairman of Golden Energy and Resources Limited (2015-2021)
• Member of Audit Committee & Nomination Committee of Golden Energy and Resources 63 tahun
Limited (2015-2021) 63 years old
• President Director of PT Golden Energy Mines Tbk (2011-2012)
• President Commissioner of PT Borneo Indobara (2011-2012)
• Director of PT Lippo Karawaci Tbk (2005-2008)
Berdomisili di Jakarta
• Commissioner and Director of PT Multipolar Tbk (2001-2008) Domiciled in Jakarta
• Several senior positions in PT Bank Bali Tbk (1995-2000)
• Several senior positions in PT Bank Panin Tbk (1984-1995)
Keanggotaan / Membership
• Fellow dari Institute of Public Accountants, Australia
• Fellow of the Institute of Public Accountants, Australia
Rangkap Jabatan / Concurrent Positions
Beliau tidak mempunyai rangkap jabatan di emiten atau perusahaan publik lainnya.
He does not have any concurrent position in other issuer or public company.
Riwayat Pendidikan / Educational Background
• Gelar Sarjana di bidang Akuntansi dari Universitas Tarumanagara (1986)
• Bachelor’s Degree in Accounting from Universitas Tarumanagara (1986)
Hubungan Afiliasi / Affiliate Relationship [GRI 2-15-b]
Beliau memiliki hubungan afiliasi dengan Bapak Daniel Cahya selaku Direktur Perseroan.
Selain hubungan afiliasi dengan Bapak Daniel Cahya, beliau tidak memiliki hubungan afiliasi
dengan anggota Dewan Komisaris, anggota Direksi lainnya, Pengendali, maupun Pemegang
Saham Utama Perseroan.
He is affiliated with Mr. Daniel Cahya, a Director of the Company. Apart from his affiliation
with Mr. Daniel Cahya, he is not affiliated with any member of the Board of Commissioners,
any other member of the Board of Directors, any of the Controller, or any of the Main
Shareholders of the Company.
Kepemilikan Saham Perseroan / Share Ownership in the Company [ACGS D.1.3.] [ACGS
D.1.4.]
Beliau tidak memiliki saham Perseroan.
He does not own any shares of the Company.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 51
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Profil Perusahaan
Dasar Hukum Penunjukan / Legal Basis of Appointment
Beliau pertama kali diangkat sebagai Wakil Presiden Direktur Perseroan berdasarkan
keputusan RUPST Perseroan tanggal 28 Mei 2021.
He was first appointed as Vice President Director of the Company based on the resolution of
the Company’s AGM held on May 28, 2021.
Pengalaman Kerja (antara lain) / Work Experience (among others)
• Presiden Komisaris PT Golden Energy Mines Tbk (sejak 2021)
• Komisaris dan Direktur di beberapa entitas anak Perseroan lainnya
• Direktur Perseroan (2018-2021)
• Presiden Direktur PT Sulfindo Adiusaha (2016-2017)
• Direktur PT Artha Sumatera Energi (2010-2016)
• Presiden Direktur PT Merak Energi Indonesia (2007-2016)
• Direktur PT Satomo Indovyl Polymer dan PT Satomo Indovyl Monomer (1994-2002)
• Direktur Eksekutif PT Standard Toyo Polymer (1993-1995)
• President Commissioner of PT Golden Energy Mines Tbk (since 2021)
• Commissioner and Director in other subsidiaries of the Company
• Director of the Company (2018-2021)
L OK ITA P RA SETYA • President Director of PT Sulfindo Adiusaha (2016-2017)
• Director of PT Artha Sumatera Energi (2010-2016)
Wakil Presiden Direktur merangkap
• President Director of PT Merak Energi Indonesia (2007-2016)
Direktur Bisnis Energi dan Bahan • Director of PT Satomo Indovyl Polymer and PT Satomo Indovyl Monomer (1994-2002)
Kimia • Executive Director of PT Standard Toyo Polymer (1993-1995)
Vice President Director cum Director
of Energy and Chemical Business Keanggotaan / Membership
• Anggota Pengurus Komite Ketenagalistrikan & Energi Terbarukan Asosiasi Pengusaha
Warga Negara Indonesia Indonesia (APINDO) bidang Energi dan Sumber Daya Mineral (sejak 2023)
Indonesian Citizen • Anggota Dewan Pengawas Himpunan Ahli Pembangkitan Tenaga Listrik Indonesia (HAKIT)
(sejak 2021)
58 tahun • Wakil Ketua Komite Tetap Kamar Dagang dan Industri Indonesia (KADIN) bidang Energi
58 years old dan Sumber Daya Mineral (sejak 2021)
• Wakil Ketua Umum Asosiasi Pembangkit Listrik Swasta Indonesia (APLSI) (sejak 2021)
Berdomisili di Tangerang • Member of the Electricity & Renewable Energy Committee of the Indonesian Employers’
Domiciled in Tangerang Association (APINDO) - Energy and Mineral Resources (since 2023)
• Member of the Supervisory Board of the Association of Indonesian Electric Power
Generation Experts (HAKIT) (since 2021)
• Vice Standing Committee of Commerce and Industry (KADIN) for Energy and Mineral
Resources (since 2021)
• Vice Chairman of the Indonesian Independent Power Producer Association (since 2021)
Rangkap Jabatan / Concurrent Positions
Rangkap jabatan yang dimiliki oleh Bapak Lokita Prasetya sudah memenuhi ketentuan
POJK No. 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan
Publik. Informasi mengenai rangkap jabatan Bapak Lokita Prasetya dapat dilihat pada bagian
Governansi Korporat, sub-bagian Dewan Komisaris.
The concurrent positions held by Mr. Lokita Prasetya have complied with the provision of POJK
No. 33/POJK.04/2014 concerning the Board of Directors and the Board of Commissioners of
Public Companies. Information regarding the concurrent positions of Mr. Lokita Prasetya can
be seen in the Corporate Governance section, Board of Commissioners sub-section.
Riwayat Pendidikan / Educational Background
• Gelar Sarjana Teknik Mesin dari Institut Teknologi Sepuluh Nopember (1987)
• Gelar Magister Manajemen dari Sekolah Tinggi Ilmu Ekonomi IPWI (2004)
• Bachelor’s Degree in Mechanical Engineering from Institut Teknologi Sepuluh Nopember
(1987)
• Master’s Degree in Management from Sekolah Tinggi Ilmu Ekonomi IPWI (2004)
Hubungan Afiliasi / Affiliate Relationship
Beliau tidak mempunyai hubungan afiliasi dengan anggota Dewan Komisaris, anggota
Direksi, Pengendali, maupun Pemegang Saham Utama Perseroan.
He is not affiliated with any member of the Board of Commissioners, any member of the
Board of Directors, any of the Controller, or any of the Main Shareholders of the Company.
Kepemilikan Saham Perseroan / Share Ownership in the Company [ACGS D.1.3.] [ACGS
D.1.4.]
Beliau tidak memiliki saham Perseroan.
He does not own any shares of the Company.
52 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
Dasar Hukum Penunjukan / Legal Basis of Appointment
Beliau pertama kali diangkat sebagai Direktur Perseroan berdasarkan keputusan RUPST
Perseroan tanggal 31 Mei 2011 dan diangkat kembali sebagai Direktur berdasarkan
keputusan para pemegang saham Perseroan pada RUPST Perseroan tanggal 18 Juni 2014
dan 18 Juni 2019.
He was first appointed as Director of the Company based on the resolution of the Company’s
AGM held on May 31, 2011, and was reappointed as the Director of the Company based on
the resolution of the Company’s AGM held on June 18, 2014, and June 18, 2019.
Pengalaman Kerja (antara lain) / Work Experience (among others)
• Komisaris dan Direktur di beberapa entitas anak Perseroan
• Kepala Divisi SDM dan Teknologi Informasi Perseroan (1998-2011)
• Senior HR Manager Bank Ciputra (1996-1998)
• Assistant Building Manager dan HR Manager Aspac Property (1993-1996)
• Commissioner and Director in subsidiaries of the Company
• Head of HR and Information Technology Division of the Company (1998-2011)
• Senior HR Manager of Bank Ciputra (1996-1998)
• Assistant Building Manager and HR Manager of Aspac Property (1993-1996)
HERM AWAN
Rangkap Jabatan Saat Ini / Concurrent Positions
TARJO N O
Beliau tidak mempunyai rangkap jabatan di emiten atau perusahaan publik lainnya.
Direktur SDM, Hukum, dan
He does not have any concurrent position in other issuer or public company.
Kepatuhan
Riwayat Pendidikan / Educational Background
Director of HR, Legal Affairs, and
Compliance
• Gelar Sarjana Teknik Elektro dari Universitas Indonesia (1991)
• Gelar Magister Manajemen dari Prasetiya Mulya Business School (1993)
• Gelar Doktor dalam Ilmu Ekonomi dengan kekhususan Manajemen Jasa dari Universitas Warga Negara Indonesia
Trisakti (2010) Indonesian Citizen
• Bachelor’s Degree in Electrical Engineering from Universitas Indonesia (1991)
• Master of Management from Prasetiya Mulya Business School (1993) 56 tahun
• Doctoral Degree in Economics with specialization in Service Management from Universitas 56 years old
Trisakti (2010)
Berdomisili di Tangerang
Hubungan Afiliasi / Affiliate Relationship Domiciled in Tangerang
Beliau tidak mempunyai hubungan afiliasi dengan anggota Dewan Komisaris, anggota
Direksi, Pengendali, maupun Pemegang Saham Utama Perseroan.
He is not affiliated with any member of the Board of Commissioners, any member of the
Board of Directors, any of the Controller, or any of the Main Shareholders of the Company.
Kepemilikan Saham Perseroan / Share Ownership in the Company [ACGS D.1.3.] [ACGS
D.1.4.]
Beliau tidak memiliki saham Perseroan.
He does not own any shares of the Company.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 53
Page 54
Profil Perusahaan
Dasar Hukum Penunjukan / Legal Basis of Appointment
Beliau pertama kali diangkat sebagai Direktur Perseroan berdasarkan keputusan RUPST
Perseroan tanggal 28 Mei 2021.
He was first appointed as Director of the Company based on the resolution of the Company’s
AGM held on May 28, 2021.
Pengalaman Kerja (antara lain) / Work Experience (among others)
• Komisaris dan Direktur di beberapa entitas anak Perseroan
• Chief Operating Officer Mayapada Healthcare Group (2016-2019)
• Chairman Asosiasi Penyelenggara Multimedia Indonesia (APMI) (2014-2016)
• Wakil Presiden Direktur PT MNC Skyvision (2006-2016)
• Group Director PT Global Mediacom (2006-2016)
• Group Managing Director of Operations RIMBA Group (2000-2006)
• Direktur PT Vcommerce Indonesia (2002-2005)
• Komisaris PT Rimba Baru Cahaya (2002-2006)
• Direktur PT Tapak Tiara Indah (2002-2006)
• Direktur Operasional PT Hansa Megah Pratama (2001-2006)
• Presiden Komisaris PT Interdomesticindo Traco (2001-2006)
• Managing Director PT Visionindo Network Perdana (1998-2003)
HA N DHIA NTO
• Presiden Direktur/Founder Jakarta Institute of Technology (2001-2003)
• Director of Operations di Logisoft Inc. (1998)
SU RY O K E NTJONO • Independent Marketing Consultant di Sun Mountain Sport Co. - MSC Environmental
Services Co Montana Inns Group (1997)
Direktur Bisnis Teknologi • Director of Operations/Mathematical Demographic Consultant di Education Logistics Inc.
Director of Technology Business (1989-1997)
• Commissioner and Director in subsidiaries of the Company
• Chief Operating Officer of Mayapada Healthcare Group (2016-2019)
Warga Negara Indonesia • Chairman of the Indonesian Multimedia Provider Association (APMI) (2014-2016)
Indonesian Citizen • Vice President Director of PT MNC Skyvision (2006-2016)
• Group Director of PT Global Mediacom (2006-2016)
• Group Managing Director of Operations of RIMBA Group (2000-2006)
60 tahun • Director of PT Vcommerce Indonesia (2002-2005)
60 years old • Commissioner of PT Rimba Baru Cahaya (2002-2006)
• Director of PT Tapak Tiara Indah (2002-2006)
Berdomisili di Tangerang • Director of Operations of PT Hansa Megah Pratama (2001-2006)
Domiciled in Tangerang • President Commissioner of PT Interdomesticindo Traco (2001-2006)
• Managing Director of PT Visionindo Network Perdana (1998-2003)
• President Director/Founder of Jakarta Institute of Technology (2001-2003)
• Director of Operations of Logisoft Inc. (1998)
• Independent Marketing Consultant of Sun Mountain Sport Co. - MSC Environmental
Services Co. Montana Inns Group (1997)
• Director of Operations/Mathematical Demographic Consultant of Education Logistics Inc.
(1989-1997)
Rangkap Jabatan Saat Ini / Concurrent Positions
Beliau tidak mempunyai rangkap jabatan di emiten atau perusahaan publik lainnya.
He does not have any concurrent position in other issuer or public company.
Riwayat Pendidikan / Educational Background
• Gelar Sarjana Ekonomi dan Matematika Terapan dari University of Montana (1986)
• Gelar Master Ekonomi dan Matematika Terapan dari University of Montana (1989)
• Gelar Master Bisnis Internasional dari University of Montana (1991)
• Gelar Doktor Matematika Terapan dari University of Montana (1993)
• Bachelor’s Degree in Economics and Applied Mathematics from the University of Montana
(1986)
• Master’s Degree in Economics and Applied Mathematics from the University of Montana (1989)
• Master’s Degree in International Business from the University of Montana (1991)
• Doctoral Degree in Applied Mathematics from the University of Montana (1993)
Hubungan Afiliasi / Affiliate Relationship
Beliau tidak mempunyai hubungan afiliasi dengan anggota Dewan Komisaris, anggota
Direksi, Pengendali, maupun Pemegang Saham Utama Perseroan.
He is not affiliated with any member of the Board of Commissioners, any member of the
Board of Directors, any of the Controller, or any of the Main Shareholders of the Company.
Kepemilikan Saham Perseroan / Share Ownership in the Company [ACGS D.1.3.] [ACGS
D.1.4.]
Beliau tidak memiliki saham Perseroan.
He does not own any shares of the Company.
54 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
Dasar Hukum Penunjukan / Legal Basis of Appointment
Beliau pertama kali diangkat sebagai Direktur Perseroan berdasarkan keputusan RUPST
Perseroan tanggal 28 Mei 2021.
He was first appointed as Director of the Company based on the resolution of the Company’s
AGM held on May 28, 2021.
Pengalaman Kerja (antara lain) / Work Experience (among others)
• Komisaris dan Direktur di beberapa entitas anak Perseroan
• Group Head Corporate Finance & Business Development Perseroan (2015-2021)
• Section Head Merger & Acquisition PT Bumi Serpong Damai (2013-2015)
• Investment Banking Analyst PT Ciptadana Securities (2010-2011)
• Commissioner and Director in subsidiaries of the Company
• Group Head of Corporate Finance & Business Development of the Company (2015-2021)
• Section Head of Merger & Acquisition at PT Bumi Serpong Damai (2013-2015)
• Investment Banking Analyst at PT Ciptadana Securities (2010-2011)
Rangkap Jabatan Saat Ini / Concurrent Positions
Beliau tidak mempunyai rangkap jabatan di emiten atau perusahaan publik lainnya.
He does not have any concurrent position in other issuer or public company.
DAN IEL CAHYA
Direktur Perencanaan Strategis &
Riwayat Pendidikan / Educational Background Investasi
Director of Strategic Planning &
• Gelar Sarjana Keuangan dari Macquarie University (2010)
• Gelar Magister Bisnis dari University of Sydney (2013)
Investment
• Bachelor’s Degree in Finance from Macquarie University (2010)
• Master’s Degree in Commerce from the University of Sydney (2013) Warga Negara Indonesia
Indonesian Citizen
Hubungan Afiliasi / Affiliate Relationship [GRI 2-15-b]
34 tahun
Beliau memiliki hubungan afiliasi dengan Bapak L. Krisnan Cahya selaku Presiden Direktur
34 years old
Perseroan. Selain hubungan afiliasi dengan Bapak L. Krisnan Cahya, beliau tidak memiliki
hubungan afiliasi dengan anggota Dewan Komisaris, anggota Direksi lainnya, Pengendali,
maupun Pemegang Saham Utama Perseroan. Berdomisili di Jakarta
Domiciled in Jakarta
He is affiliated with Mr. L. Krisnan Cahya, the President Director of the Company. Apart
from his affiliation with Mr. L. Krisnan Cahya, he is not affiliated with any member of the
Board of Commissioners, any other member of the Board of Directors, any of the Controller
Shareholders, or any of the Main Shareholders of the Company.
Kepemilikan Saham Perseroan / Share Ownership in the Company [ACGS D.1.3.]
[ACGS D.1.4.]
Beliau tidak memiliki saham Perseroan.
He does not own any shares of the Company.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 55
Page 56
Profil Perusahaan
Dasar Hukum Penunjukan / Legal Basis of Appointment
Beliau pertama kali diangkat sebagai Direktur Perseroan berdasarkan keputusan RUPST
Perseroan tanggal 28 Mei 2021.
He was first appointed as Director of the Company based on the resolution of the Company’s
AGM held on May 28, 2021.
Pengalaman Kerja (antara lain) / Work Experience (among others)
• Komisaris PT Golden Energy Mines Tbk (sejak 2022)
• Komisaris dan Direktur di beberapa entitas anak Perseroan lainnya
• Group Head Finance, Accounting, and Tax Perseroan (2020-2021)
• Group Head Finance, Accounting, Tax, and Customs PT DSSP Power Mas Utama (2016-
2020)
• Senior Manager Auditor KAP Satrio Bing & Eny (Deloitte) (2007-2016)
• Commissioner of PT Golden Energy Mines Tbk (since 2022)
• Commissioner and Director in other subsidiaries of the Company
• Group Head of Finance, Accounting, and Tax of the Company (2020-2021)
• Group Head of Finance, Accounting, Tax, and Customs at PT DSSP Power Mas Utama
(2016-2020)
A L E X S U TANTO • Senior Manager Auditor of KAP Satrio Bing & Eny (Deloitte) (2007-2016)
Direktur Keuangan dan Administrasi
Rangkap Jabatan / Concurrent Positions
Director of Finance and
Administration Rangkap jabatan yang dimiliki oleh Bapak Alex Sutanto sudah memenuhi ketentuan POJK
No. 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik. .
The concurrent positions held by Mr. Alex Sutanto have complied with the provision of POJK
Warga Negara Indonesia
No. 33/POJK.04/2014 concerning the Board of Directors and the Board of Commissioners of
Indonesian Citizen
Public Companies. Information regarding the concurrent positions of Mr. Alex Sutanto can be
seen in the Corporate Governance section, Board of Directors sub-section.
38 tahun
38 years old
Riwayat Pendidikan / Educational Background
Berdomisili di Jakarta • Gelar Sarjana di bidang Akuntansi dari Universitas Katolik Indonesia Atma Jaya (2008)
Domiciled in Jakarta • Professional Accountant dari Universitas Trisakti (2011)
• Bachelor’s Degree in Accounting from Universitas Katolik Indonesia Atma Jaya (2008)
• Professional Accountant from Universitas Trisakti (2011)
Hubungan Afiliasi / Affiliate Relationship
Beliau tidak mempunyai hubungan afiliasi dengan anggota Dewan Komisaris, anggota
Direksi, Pengendali, maupun Pemegang Saham Utama Perseroan. Informasi mengenai
rangkap jabatan Bapak Alex Sutanto dapat dilihat pada bagian Governansi Korporat, sub-
bagian Direksi.
He is not affiliated with any member of the Board of Commissioners, any member of the
Board of Directors, any of the Controller, or any of the Main Shareholders of the Company.
Kepemilikan Saham Perseroan / Share Ownership in the Company [ACGS D.1.3.] [ACGS
D.1.4.]
Beliau tidak memiliki saham Perseroan.
He does not own any shares of the Company.
Sertifikasi Profesi / Professional Certification
• Chartered Accountant
• Chartered Accountant
56 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
MATRIKS HUBUNGAN AFILIASI DEWAN
KOMISARIS DAN DIREKSI [GRI 2-15-b]
Matrix of Affiliate Relationships Between The Board of Commissioners and The Board
of Director [GRI 2-15-b]
Dewan Komisaris Direksi Pemegang
Board of Commissioners Board of Directors Saham
Pengendali
Utama
Controller
Main
FOW EHL RAS STT HPG KC LP HT HK DC AS Shareholders
FOW - - - - - - - - - -
Board of Commissioners
Dewan Komisaris
EHL - - - - - - - - - - - -
RAS - - - - - - - - - - - -
STT - - - - - - - - - - - -
HPG - - - - - - - - - - - -
KC - - - - - - - - - - -
LP - - - - - - - - - - - -
Board of Directors
HT - - - - - - - - - - - -
Direksi
HK - - - - - - - - - - - -
DC - - - - - - - - - - -
AS - - - - - - - - - - - -
Pengendali
Controller - - - - - - - - - - -
Pemegang
Saham
Utama - - - - - - - - - - -
Main
Shareholders
Keterangan / Notes:
•
FOW : Franky Oesman Widjaja •
KC : Lay Krisnan Cahya
•
EHL : Dr.-Ing. Evita Herawati Legowo •
LP : Lokita Prasetya
•
RAS : Dr. Robert Arthur Simanjuntak •
HT : Hermawan Tarjono
•
STT : Ir. F.X. Sutijastoto, M.A. •
HK : Handhianto Suryo Kentjono
•
HPG : Dr. Hendrikus Passagi, S. Sos, S.H, M.H., M.Sc. •
DC : Daniel Cahya
•
AC : Alex Sutanto
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 57
Page 58
Profil Perusahaan
PEMEGANG SAHAM UTAMA, PENGENDALI, DAN
STRUKTUR PERUSAHAAN [GRI 2-1-b] [GRI 2-15-b] [ACGS D.1.1.] [ACGS D.1.2.]
Main Shareholders, Controller, and Corporate Structure [GRI 2-1-b] [GRI 2-15-b] [ACGS D.1.1.] [ACGS D.1.2.]
Struktur Perseroan per 31 Desember 2023 adalah sebagai The structure of the Company as of December 31, 2023, was
berikut: as follows:
Lindasuryasari Franky Oesman
PT Sinar Mas* Indra Widjaja Muktar Widjaja
Wijaya Limantara Widjaya
97.2% 0.7% 0.7% 0.7% 0.7%
PT Sinar Mas Tunggal** Saham Treasury / Treasury Stock Masyarakat / Public
59.9% 20.0% 20.1%
PT DIAN SWASTATIKA SENTOSA TBK
Pertambangan & Perdagangan Perdagangan Pupuk &
Batu bara & Bisnis Pendukung Energi & Bisnis Pendukung Bisnis Teknologi Bahan Kimia Investasi Lainnya
Coal Mining & Trading Supporting Energy & Supporting Business Technology Business Fertilizer & Chemical Other Investment
Business Trading
PT Golden PT Bumi PT DSSE PT Energi Mas PT Sinarmas
PT DSST Mas PT Rolimex Kimia PT DSSA Mas
Energy Kencana Eka Energi Mas Anugerah Sukses
Gemilang Nusamas Infrastruktur
Mines Tbk Sejahtera Utama Semesta Sejahtera
• PT Kuansing Inti • PT Citra Alam • PT Andalan Satria Lestari • PT Innovate Mas Utama • PT Rolimex Suburin Hutani • Alpha Prime Services • PT Buana Bumi
Makmur Indah • PT Nusantara Indah Lestari • PT Innovate Mas Indonesia Persada Pte. Ltd. Energi
• PT Kuansing Inti • PT Wahana Alam Lestari • PT Eka Mas Republik • Shining Energy Pte.
Sejahtera • PT Rimba Subur Lestari • PT Sarana Piranti Informatika Ltd.
• PT Bara Harmonis • PT Buana Bara Ekapratama • PT Sintesa Sinergi Nusantara • Golden Prime Power
Batang Asam • PT Duta Alam Ekapratama • Golden Multimedia Holdings Pte. Ltd. Pte. Ltd.
• PT Bungo Bara Utama • PT Andalan Satria Abadi • Celesta Prime Technology Pte. Ltd.
• PT Bungo Bara Makmur • PT Duta Alam Jaya • Sunshine Network Pte. Ltd.
• PT Berkat Nusantara • PT Buana Inti Citaprima • Dalligent Solutions Pte. Ltd.
Permai • PT Citra Alam Cahaya • PT Dalligent Solusi Indonesia
• PT Karya Cemerlang • PT Cahaya Amanah Sentosa • Beijing Shuzhifang Technology Co. Ltd.
Persada • PT Cahaya Nusa Pratama • PT Buana Mas Sejahtera
• PT Tanjung Belit Bara • PT Cahaya Bara Pratama • PT Dian Semesta Sentosa
Utama • PT Manggala Alam Lestari • PT Dian Semesta Investasi
• PT Trisula Kencana Sakti • PT Nusa Indah Permai • PT DSST Dana Gemilang
• PT Roundhill Capital • PT Andalan Mas Sejahtera • PT DSST Video Gemilang
Indonesia • Hillmas Coal Pte. Ltd. • PT GWS Era Medika
• PT Borneo Indobara • Kalteng Investment Pte. Ltd. • PT GWS Medika Prima
• PT Karya Mining • Shaanxi North West Power • PT GWS Medika Sejahtera
Solution Corporation (Singapore) Pte. Ltd. • PT GWS Prima Sentosa
• GEMS Trading • PT Persada Makmur Sejahtera • PT Eka Nusantara Gemilang
Resources Pte. Ltd. • PT Persada Makmur Selaras Dua • PT SMPlus Digital Investama
• PT GEMS Energy • PT Surya Kalimantan Sejati • PT SMPlus Sentra Data
Indonesia • PT Surya Kalimantan Sejati Dua • PT SMPlus Sentra Data Persada
• PT Era Mitra Selaras • PT DSSP Power Sentosa
• PT Wahana Rimba • PT Daya Anugerah Sejati Utama
Lestari • PT DSSP Power Mas Sejahtera
• PT Berkat Satria Abadi • PT Daya Mas Geopatra Energi
• PT Dwikarya Sejati • PT Daya Mas Geopatra Pangrango
Utama • PT Daya Sukses Makmur Selaras
• PT Duta Sarana • PT Daya Surya Mas Makmur
Internusa • PT Daya Mas Agra Sejahtera
• PT Barasentosa Lestari
• PT Unsoco
Keterangan / Notes:
*)
Pengendali individual PT Sinar Mas adalah Bapak Franky Oesman Widjaja, Bapak Indra Widjaja, dan Bapak Muktar Widjaja
**)
PT Sinar Mas Tunggal merupakan Pemegang Saham Utama Perseroan
*)
The individual Controller of PT Sinar Mas are Mr. Franky Oesman Widjaja, Mr. Indra Widjaja, and Mr. Muktar Widjaja
**)
PT Sinar Mas Tunggal is the Company’s Main Shareholders
58 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 59
Company Profile
KOMPOSISI PEMEGANG SAHAM [GRI 2-1-b] [GRI 2-15-b] [ACGS D.1.1.] [ACGS D.1.2.]
Composition of Shareholders [GRI 2-1-b] [GRI 2-15-b] [ACGS D.1.1.] [ACGS D.1.2.]
Komposisi kepemilikan saham Perseroan per 31 Desember The composition of the Company's share ownership as of
2023 berdasarkan persentase kepemilikan adalah sebagai December 31, 2023, was as follows:
berikut:
Per 1 Januari 2023 Per 31 Desember 2023
As of January 1, 2023 As of December 31, 2023
Jumlah
Kategori Pemegang Saham
Jumlah Persentase Akun Persentase
Shareholder Category Jumlah Jumlah
Pemilik Kepemilikan Pemilik Kepemilikan
Saham Saham
Total Ownership Total Ownership
Total Shares Total Shares
Holder(s) Percentage Account Percentage
Holder(s)
Kepemilikan >5% / Ownership >5% 1 461,552,320 59.90% 1 461,552,320 59.90%
• PT Sinar Mas Tunggal
Kepemilikan <5% / Ownership <5% 498 309,000,000 40.10% 797 154,894,673 20.10%
• Masyarakat / Public
Saham Treasuri - - - 2 154,105,327 20.00%
Treasury Stock
Total 499 770,552,320 100.00% 800 770,552,320 100.00%
Keterangan / Notes:
• Pemegang saham Perseroan dengan kepemilikan di atas 5% adalah PT Sinar Mas Tunggal dan Perseroan.
• Tidak ada pemegang saham publik yang memiliki saham 5% atau lebih.
• PT Sinar Mas Tunggal and the Company were the shareholders with ownership of more than 5%.
• No public shareholder owned 5% or more of the Company’s share.
Komposisi kepemilikan saham Perseroan per 31 Desember The composition of the Company's share ownership as of
2023 berdasarkan klasifikasi status kepemilikan adalah December 31, 2023, based on ownership status classification
sebagai berikut: was as follows:
Persentase
Kategori Pemegang Saham Jumlah Akun Pemilik Jumlah Saham
Kepemilikan
Shareholder Category Total Account Holder(s) Total Shares
Ownership Percentage
Non Publik Pemodal Nasional - Institusi 3 615,657,647 79.90%
Non-Public National Shareholder – Institution
Subtotal 3 615,657,647 79.90%
Publik Pemodal Nasional - Individual 763 369,000 0.05%
Public National Shareholder(s) - Individual(s)
Pemodal Nasional - Institusi 3 2,752,226 0,36%
National Shareholder(s) - Institution(s)
Pemodal Asing - Individual 9 4,100 0.00%
Foreign Shareholder(s) - Individual(s)
Pemodal Asing - Institusi 22 151,769,347 19.70%
Foreign Shareholder(s) - Institution(s)
Subtotal 797 154,894,673 20.10%
Total 800 770,552,320 100.00%
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 59
Page 60
Profil Perusahaan
Pemegang saham substansial Perseroan per 31 Desember The substantial shareholders of the Company as of December
2023 adalah sebagai berikut: 31, 2023, were as follows:
Kepemilikan Saham Langsung Dianggap Memiliki Saham
Direct Interest Deemed Interest
Pemegang Saham Substansial
Substantial Shareholders Jumlah Saham
Jumlah Saham
% Number of %
Number of Shares
Shares
PT Sinar Mas Tunggal 461,552,320 59.90% - -
PT Sinar Mas 1)
- - 461,552,320 59.90%
PT Sinar Mas Cakrawala 1)
- - 461,552,320 59.90%
PT Sinarindo Gerbangmas 1)
- - 461,552,320 59.90%
Franky Oesman Widjaja, Indra Widjaja, Muktar Widjaja 2)
- - 461,552,320 59.90%
Keterangan / Notes:
1) PT Sinar Mas dianggap memiliki sebanyak 461.552.320 saham yang dimiliki oleh PT Sinar Mas Tunggal berdasarkan kepemilikan tidak kurang dari 20% saham suara
di PT Sinar Mas Tunggal. PT Sinar Mas Cakrawala dianggap memiliki sebanyak 461.552.320 saham yang dimiliki oleh PT Sinar Mas berdasarkan kepemilikan tidak
kurang dari 20% saham di PT Sinar Mas. PT Sinarindo Gerbangmas dianggap memiliki sebanyak 461.552.320 saham yang dimiliki oleh PT Sinar Mas Cakrawala
berdasarkan kepemilikan tidak kurang dari 20% saham di PT Sinar Mas Cakrawala.
2) Bapak Franky Oesman Widjaja, Bapak Indra Widjaja, dan Bapak Muktar Widjaja secara kolektif dianggap sebagai pemilik manfaat akhir dari PT Sinar Mas Tunggal,
pemegang saham langsung Perseroan.
Persentase kepemilikan saham di atas dihitung berdasarkan jumlah total saham dengan hak suara yang telah dikeluarkan sebanyak 770.552.320 saham.
1) PT Sinar Mas was deemed interested in 461,552,320 shares owned by PT Sinar Mas Tunggal by virtue of its shareholding of no less than 20% of voting shares in
PT Sinar Mas Tunggal. PT Sinar Mas Cakrawala was deemed interested in 461,552,320 shares owned by PT Sinar Mas by virtue of its shareholding of no less than
20% of voting shares in PT Sinar Mas. PT Sinarindo Gerbangmas was deemed interested in 461,552,320 shares owned by PT Sinar Mas Cakrawala by virtue of its
shareholding of no less than 20% of voting shares in PT Sinar Mas Cakrawala.
2) Mr. Franky Oesman Widjaja, Mr. Indra Widjaja, and Mr. Muktar Widjaja are collectively considered as the ultimate beneficial owners of PT Sinar Mas Tunggal, the
direct shareholder of the Company.
The percentage of shareholding above was calculated based on the total number of issued voting shares of 770,552,320 shares.
Kepemilikan saham anggota Dewan Komisaris dan Direksi The share ownership of members of the Board of
Perseroan per 31 Desember 2023 adalah sebagai berikut: Commissioners and the Board of Directors of the Company
[ACGS D.1.3.] [ACGS D.1.4.] as of December 31, 2023, was as follows:
[ACGS D.1.3.] [ACGS D.1.4.]
Per 1 Januari 2023 Per 31 Desember 2023
As of January 1, 2023 As of December 31, 2023
Nama Jabatan
Persentase Persentase
Name Job Title Jumlah Jumlah
Kepemilikan Kepemilikan
Saham Saham
Ownership Ownership
Total Shares Total Shares
Percentage Percentage
Franky Oesman Widjaja1) • Presiden Komisaris 461,552,320 59.90% 461,552,320 59.90%
• Anggota Komite Nominasi dan
Remunerasi
• President Commissioner
• Member of the Nomination and
Remuneration Committee
Dr. -Ing. Evita Herawati • Komisaris Independen 0 0 0 0
Legowo • Anggota Komite Manajemen
Risiko
• Independent Commissioner
• Member of the Risk Management
Committee
Dr. Robert Arthur Simanjuntak • Komisaris Independen 0 0 0 0
• Ketua Komite Nominasi dan
Remunerasi
• Independent Commissioner
• Chairperson of Nomination and
Remuneration Committee
60 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 61
Company Profile
Per 1 Januari 2023 Per 31 Desember 2023
As of January 1, 2023 As of December 31, 2023
Nama Jabatan
Persentase Persentase
Name Job Title Jumlah Jumlah
Kepemilikan Kepemilikan
Saham Saham
Ownership Ownership
Total Shares Total Shares
Percentage Percentage
Ir. F.X. Sutijastoto, M.A. • Komisaris Independen 0 0 0 0
• Ketua Komite Manajemen Risiko
• Anggota Komite Audit
• Independent Commissioner
• Chairperson of Risk Management
Committee
• Member of the Audit Committee
Dr. Hendrikus Passagi, S.Sos, • Komisaris Independen 0 0 0 0
S.H, M.H., M.Sc • Ketua Komite Audit
• Anggota Komite Manajemen
Risiko
• Independent Commissioner
• Chairperson of the Audit
Committee
• Member of the Risk Management
Committee
Lay Krisnan Cahya • Presiden Direktur 0 0 0 0
• President Director
Lokita Prasetya • Wakil Presiden Direktur 0 0 0 0
• Vice President Director
Handhianto Suryo Kentjono • Direktur 0 0 0 0
• Director
Hermawan Tarjono • Direktur 0 0 0 0
• Director
Daniel Cahya • Direktur 0 0 0 0
• Director
Alex Sutanto • Direktur 0 0 0 0
• Director
Keterangan / Notes:
1)
Bapak Franky Oesman Widjaja dianggap memiliki saham Perseroan secara tidak langsung melalui PT Sinar Mas Tunggal (bersama dengan pemilik manfaat akhir
lainnya). Selain Bapak Franky Oesman Widjaja, anggota Dewan Komisaris lainnya dan seluruh anggota Direksi Perseroan tidak memiliki saham Perseroan baik secara
langsung maupun tidak langsung.
1)
Mr. Franky Oesman Widjaja deemed interested in the Company’s shares indirectly through PT Sinar Mas Tunggal (collectively with other ultimate beneficial owners).
Other than Mr. Franky Oesman Widjaja, other members of the Board of Commissioners and all members of the Board of Directors did not own any of the Company’s
shares either directly or indirectly.
Pada tahun 2023, tidak terdapat perdagangan saham In 2023, there was no trading of the Company's shares based
Perseroan yang dilakukan berdasarkan informasi material on material information that was not yet available to the
yang belum tersedia untuk publik, sebagaimana dimaksud public, as referred to as insider trading. [ACGS D.5.1.] [ACGS (P)
dengan perdagangan orang dalam. [ACGS D.5.1.] [ACGS (P)B.1.1.] B.1.1.]
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 61
Page 62
Profil Perusahaan
DAFTAR ENTITAS ANAK [GRI 2-2-a] [ACGS D.1.5.]
List of Subsidiaries [GRI 2-2-a] [ACGS D.1.5.]
Berikut merupakan entitas anak langsung dan tidak langsung The followings were the Company’s direct and indirect
Perseroan per 31 Desember 2023: subsidiaries as of December 31, 2023:
Entitas Anak Langsung Direct Subsidiaries
Persentase
Kepemilikan Jumlah Status
Nama
Bidang Usaha Alamat Efektif Aset Operasi
Perusahaan
Business Field Address Percentage Total Assets Operating
Company Name
of Effective (USD) Status
Ownership
PT Golden Energy Perdagangan batu Sinar Mas Land Plaza, Tower II, 6th Floor
Mines Tbk bara Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi
Coal trading Indonesia 51.000 1,312,042,245
Operating
Telepon / Telephone: +6221 50186888
Faksimili / Facsimile: +6221 31990319
PT Bumi Kencana Penyertaan saham Sinar Mas Land Plaza, Tower II, 27th Floor
Tidak
Eka Sejahtera Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 99.999 31,335,112
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT DSSE Energi Mas Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Utama Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi2)
Indonesia 99.999 137,123,887
Operating2)
Telepon / Telephone: +6221 31990258
Faksimili / Facsimile: +6221 31990259
PT DSST Mas Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Tidak
Gemilang Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 99.999 816,874,798
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT Rolimex Kimia Perdagangan ITC Cempaka Mas Office Tower, 11th Floor
Nusamas pupuk Jl. Letjen Suprapto Kav.1, Jakarta 10640,
Beroperasi
dan bahan kimia Indonesia 99.504 50,315,694
Operating
Fertilizer and Telepon / Telephone: +6221 42887070
chemical trading Faksimili / Facsimile: +6221 42887722
PT Energi Mas Penyertaan saham Ruko Golden Boulevard Blok H2 No. 50
Tidak
Anugerah Semesta Investment Lengkong Karya, Serpong Utara
Beroperasi1)
Tangerang Selatan, Indonesia 99.999 919,251
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT DSSA Mas Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Tidak
Infrastruktur Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 99.939 3,957,859
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT Sinarmas Sukses Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Tidak
Sejahtera Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 99.999 695,307
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
Keterangan / Notes:
1)
Tidak melakukan kegiatan operasi, hanya menjalankan fungsi sebagai perusahaan induk pasif
2)
Melakukan fungsi sebagai perusahaan induk aktif
1)
Not performing operational activities, only acting as a passive holding company
2)
Performing role as an active holding company
62 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 63
Company Profile
Entitas Anak Tidak Langsung Indirect Subsidiaries
Persentase
Nama Kepemilikan Status
Jumlah Aset
Perusahaan Bidang Usaha Alamat Efektif Operasi
Total Assets
Company Business Field Address Percentage Operating
(USD)
Name of Effective Status
Ownership
PT Kuansing Inti Pertambangan batu Tanjung Belit Village, Jujuhan, Bungo
Beroperasi
Makmur bara District, Jambi, Indonesia 51.000 99,004,291
Operating
Coal mining
PT Kuansing Inti Pertambangan batu Ujung Tanjung Village, Jujuhan, Bungo Tidak
Sejahtera bara District, Jambi, Indonesia 51.000 380,689 Beroperasi
Coal mining Non-Operating
PT Bara Pertambangan batu Ujung Tanjung Village, Jujuhan, Bungo
Beroperasi
Harmonis Batang bara District, Jambi, Indonesia 51.000 1,707,048
Operating
Asam Coal mining
PT Bungo Bara Pertambangan batu Jl. Rangkayo Hitam RT/RW 014/005,
Utama bara Kelurahan Bungo Timur, Pasar Muara Beroperasi
51.000 41,339,909
Coal mining Bungo Sub-District, Bungo District, Jambi, Operating
Indonesia
PT Bungo Bara Pertambangan batu Jl. Rangkayo Hitam RT/RW 014/005,
Makmur bara Kelurahan Bungo Timur, Pasar Muara Beroperasi
51.000 13,919,679
Coal mining Bungo Sub-District, Bungo District, Jambi, Operating
Indonesia
PT Berkat Pertambangan batu Tanjung Belit Village, Jujuhan, Bungo Tidak
Nusantara bara District, Jambi, Indonesia 51.000 20,090,612 Beroperasi
Permai Coal mining Non-Operating
PT Karya Pertambangan batu Tanjung Belit Village, Jujuhan, Bungo
Beroperasi
Cemerlang bara District, Jambi, Indonesia 51.000 15,260,898
Operating
Persada Coal mining
PT Tanjung Belit Pertambangan batu Jl. Rangkayo Hitam RT/RW 014/005,
Tidak
Bara Utama bara Kelurahan Bungo Timur, Pasar Muara
51.000 24,331,598 Beroperasi
Coal mining Bungo Sub-District, Bungo District, Jambi,
Non-Operating
Indonesia
PT Roundhill Penyertaan saham Sinar Mas Land Plaza, Tower II, 7th Floor
Capital Indonesia dan perdagangan Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi
besar Indonesia 51.482 885,384,370
Operating
Investment and
wholesale trading
PT Borneo Pertambangan batu Sinar Mas Land Plaza, Tower II, 7th Floor
Beroperasi
Indobara bara Jl. MH. Thamrin No. 51, Jakarta 10350, 51.004 882,365,565
Operating
Coal mining Indonesia
PT Trisula Pertambangan batu Jl. Panti Ajar No. 63, RT 06 RW 13,
Beroperasi
Kencana Sakti bara Lanjas-Teweh Tengah, North Barito, 51.000 9,069,214
Operating
Coal mining Central Kalimantan, Indonesia
PT Era Mitra Penyertaan saham Sinar Mas Land Plaza, Tower II, 6th Floor
Tidak
Selaras Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 51.000 1,053,325
Non-
Telepon / Telephone: +6221 50186888
Operating1)
Faksimili / Facsimile: +6221 31990319
PT Wahana Pertambangan batu Sinar Mas Land Plaza, Tower II, 6th Floor
Rimba Lestari bara Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Coal mining Indonesia 51.000 858,760 Beroperasi
Telepon / Telephone: +6221 50186888 Non-Operating
Faksimili / Facsimile: +6221 31990319
PT Berkat Satria Pertambangan batu Sinar Mas Land Plaza, Tower II, 6th Floor
Abadi bara Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Coal mining Indonesia 51.000 188,092 Beroperasi
Telepon / Telephone: +6221 50186888 Non-Operating
Faksimili / Facsimile: +6221 31990319
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 63
Page 64
Profil Perusahaan
Persentase
Nama Kepemilikan Status
Jumlah Aset
Perusahaan Bidang Usaha Alamat Efektif Operasi
Total Assets
Company Business Field Address Percentage Operating
(USD)
Name of Effective Status
Ownership
PT Karya Mining Jasa pertambangan Sinar Mas Land Plaza, Tower II, 6th Floor
Solution Coal mining services Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Indonesia 51.510 20,141,241 Beroperasi
Telepon / Telephone: +6221 50186888 Non-Operating
Faksimili / Facsimile: +6221 31990319
GEMS Trading Perdagangan besar One Raffles Place, #28-02, Tower 1,
Beroperasi
Resources Pte. Wholesale trading Singapore 048616 51.000 8,957,684
Operating
Ltd.
PT GEMS Energy Perdagangan, Sinar Mas Land Plaza, Tower II, 6th Floor
Indonesia pembangunan Jl. MH. Thamrin No. 51, Jakarta 10350,
Tidak
industri, jasa, dan Indonesia
Beroperasi1)
pengangkutan darat Telepon / Telephone: +6221 50186888 51.005 131,963
Non-
Trading, construction, Faksimili / Facsimile: +6221 31990319
Operating1)
industry, services, and
land transportation
PT Dwikarya Modal ventura dan Sinar Mas Land Plaza, Tower II, 6th Floor
Tidak
Sejati Utama konsultasi manajemen Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Venture capital Indonesia 51.000 151,770,692
Non-
and management Telepon / Telephone: +6221 50186888
Operating1)
consulting Faksimili / Facsimile: +6221 31990319
PT Duta Sarana Jasa konsultasi Sinar Mas Land Plaza, Tower II, 6th Floor
Tidak
Internusa manajemen Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Management Indonesia 51.000 152,211,744
Non-
consulting services Telepon / Telephone: +6221 50186888
Operating1)
Faksimili / Facsimile: +6221 31990319
PT Barasentosa Pertambangan Sinar Mas Land Plaza, Tower II, 6th Floor
Lestari batu bara dan Jl. MH. Thamrin No. 51, Jakarta 10350,
pengembangan Indonesia
pembangkit listrik Telepon / Telephone: +6221 50186888 Beroperasi
51.000 152,127,276
mulut tambang Faksimili / Facsimile: +6221 31990319 Operating
Coal mining and
development of mine
mouth power plants
PT Unsoco Jasa konsultasi Sinar Mas Land Plaza, Tower II, 6th Floor
Tidak
manajemen Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Management Indonesia 51.000 73,671
Non-
consulting services Telepon / Telephone: +6221 50186888
Operating1)
Faksimili / Facsimile: +6221 31990319
PT Citra Alam Perdagangan, Sinar Mas Land Plaza, Tower II, 24th Floor
Indah pembangunan, Jl. MH. Thamrin No. 51, Jakarta 10350,
industri, jasa, dan Indonesia Tidak
pengangkutan darat Telepon / Telephone: +6221 31990258 99.999 4,967,001 Beroperasi
Trading, construction, Faksimili / Facsimile: +6221 31990259 Non-Operating
industry, services, and
land transportation
PT Andalan Perdagangan batu Sinar Mas Land Plaza, Tower II, 24th Floor
Satria Lestari bara Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi
Coal Trading Indonesia 99.999 32,271,637
Operating
Telepon / Telephone: +6221 31990258
Faksimili / Facsimile: +6221 31990259
PT Rimba Subur Pertambangan batu Jl. Komplek Serasan Damai, D1, Kayuara, Tidak
Lestari bara Sekayu Sub-District, Musi Banyuasin 99.999 595,075 Beroperasi
Coal mining District, South Sumatera, Indonesia Non-Operating
PT Buana Bara Pertambangan batu Sinar Mas Land Plaza, Tower II, 24th Floor
Ekapratama bara Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi
Coal mining Indonesia 99.999 8,682,790
Operating
Telepon / Telephone: +6221 31990258
Faksimili / Facsimile: +6221 31990259
PT Duta Alam Pertambangan batu Sinar Mas Land Plaza, Tower II, 24th Floor
Ekapratama bara Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Coal mining Indonesia 99.999 578,627 Beroperasi
Telepon / Telephone: +6221 31990258 Non-Operating
Faksimili / Facsimile: +6221 31990259
64 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 65
Company Profile
Persentase
Nama Kepemilikan Status
Jumlah Aset
Perusahaan Bidang Usaha Alamat Efektif Operasi
Total Assets
Company Business Field Address Percentage Operating
(USD)
Name of Effective Status
Ownership
PT Andalan Pertambangan batu Sinar Mas Land Plaza, Tower II, 24th Floor
Satria Abadi bara Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Coal mining Indonesia 99.999 822,230 Beroperasi
Telepon / Telephone: +6221 31990258 Non-Operating
Faksimili / Facsimile: +6221 31990259
PT Manggala Pertambangan batu Sinar Mas Land Plaza, Tower II, 24th Floor
Alam Lestari bara Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi
Coal mining Indonesia 99.999 24,544,220
Operating
Telepon / Telephone: +6221 31990258
Faksimili / Facsimile: +6221 31990259
PT Nusa Indah Pertambangan batu Komplek Serasan Damai, D1, Kayuara, Tidak
Permai bara Sekayu Sub-District, Musi Banyuasin District 99.995 1,384,517 Beroperasi
Coal mining South Sumatera, Indonesia Non-Operating
PT Buana Inti Pertambangan batu Sinar Mas Land Plaza, Tower II, 24th Floor
Citraprima bara Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Coal mining Indonesia 99.999 899,916 Beroperasi
Telepon / Telephone: +6221 31990258 Non-Operating
Faksimili / Facsimile: +6221 31990259
PT Citra Alam Pertambangan batu Sinar Mas Land Plaza, Tower II, 24th Floor
Cahaya bara Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Coal mining Indonesia 99.999 430,571 Beroperasi
Telepon / Telephone: +6221 31990258 Non-Operating
Faksimili / Facsimile: +6221 31990259
PT Cahaya Pertambangan batu Sinar Mas Land Plaza, Tower II, 24th Floor
Amanah Sentosa bara Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Coal mining Indonesia 99.999 39,699 Beroperasi
Telepon / Telephone: +6221 31990258 Non-Operating
Faksimili / Facsimile: +6221 31990259
PT Cahaya Nusa Pertambangan batu Sinar Mas Land Plaza, Tower II, 24th Floor
Pratama bara Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Coal mining Indonesia 99.999 610,876 Beroperasi
Telepon / Telephone: +6221 31990258 Non-Operating
Faksimili / Facsimile: +6221 31990259
PT Cahaya Bara Pertambangan batu Sinar Mas Land Plaza, Tower II, 24th Floor
Pratama bara Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Coal mining Indonesia 99.999 111,986 Beroperasi
Telepon / Telephone: +6221 31990258 Non-Operating
Faksimili / Facsimile: +6221 31990259
PT Duta Alam Pertambangan batu Sinar Mas Land Plaza, Tower II, 24th Floor
Jaya bara Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Coal mining Indonesia 99.999 457,106 Beroperasi
Telepon / Telephone: +6221 31990258 Non-Operating
Faksimili / Facsimile: +6221 31990259
PT Wahana Alam Perdagangan dan Sinar Mas Land Plaza, Tower II, 24th Floor
Lestari pertambangan batu Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
bara Indonesia 99.999 5,548 Beroperasi
Trading and coal Telepon / Telephone: +6221 31990258 Non-Operating
mining Faksimili / Facsimile: +6221 31990259
PT Nusantara Perdagangan dan Sinar Mas Land Plaza, Tower II, 24th Floor
Indah Lestari pertambangan batu Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
bara Indonesia 99.999 1,974 Beroperasi
Trading and coal Telepon / Telephone: +6221 31990258 Non-Operating
mining Faksimili / Facsimile: +6221 31990259
PT Andalan Mas Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Sejahtera Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi
Indonesia 99.999 45,846,450
Operating
Telepon / Telephone: +6221 31990258
Faksimili / Facsimile: +6221 31990259
Hillmas Coal Pte. Penyertaan saham 1 Raffles Place, #28-02 One Raffles Place Tidak
Ltd. Investment Singapore 048616 Beroperasi1)
99.999 7,644,456
Non-
Operating1)
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 65
Page 66
Profil Perusahaan
Persentase
Nama Kepemilikan Status
Jumlah Aset
Perusahaan Bidang Usaha Alamat Efektif Operasi
Total Assets
Company Business Field Address Percentage Operating
(USD)
Name of Effective Status
Ownership
Kalteng Penyertaan saham 1 Raffles Place, #28-02 One Raffles Place Tidak
Investment Pte. Investment Singapore 048616 99.999 595,891 Beroperasi
Ltd. Non-Operating
Shaanxi North Penyertaan saham 1 Raffles Place, #28-02 One Raffles Place
West Power Investment Singapore 048616 Tidak
Corporation 99.999 1,140 Beroperasi
(Singapore) Pte. Non-Operating
Ltd.
PT Surya Pertambangan batu Sinar Mas Land Plaza, Tower II, 24th Floor
Kalimantan Sejati bara Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi
Coal mining Indonesia 98.499 37,823,925
Operating
Telepon / Telephone: +6221 31990258
Faksimili / Facsimile: +6221 31990259
PT Surya Pertambangan batu Sinar Mas Land Plaza, Tower II, 24th Floor
Kalimantan Sejati bara Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Dua Coal mining Indonesia 99.234 554,793 Beroperasi
Telepon / Telephone: +6221 31990258 Non-Operating
Faksimili / Facsimile: +6221 31990259
PT Persada Pertambangan batu Sinar Mas Land Plaza, Tower II, 24th Floor
Tidak
Makmur bara Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Sejahtera Coal mining Indonesia 99.999 1,958,850
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT Persada Pertambangan batu Sinar Mas Land Plaza, Tower II, 24th Floor
Makmur Selaras bara Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Dua Coal mining Indonesia 99.999 337,982 Beroperasi
Telepon / Telephone: +6221 31990258 Non-Operating
Faksimili / Facsimile: +6221 31990259
PT Daya Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Tidak
Anugerah Sejati Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Utama Indonesia 99.999 15,005,546
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT DSSP Power Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Tidak
Mas Sejahtera Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 99.999 11,457,692
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT Daya Surya Penyertaan saham Sinar Mas Land Plaza, Tower II, 16th Floor
Tidak
Mas Makmur Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 99.999 38,880
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT Daya Mas Tenaga Listrik Sinar Mas Land Plaza, Tower II, 16th Floor
Agra Sejahtera Power generation Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Indonesia 99.999 12,274 Beroperasi
Telepon / Telephone: +6221 31990258 Non-Operating
Faksimili / Facsimile: +6221 31990259
PT Daya Sukses Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Tidak
Makmur Selaras Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 99.999 3,074,370
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT Daya Mas Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Tidak
Geopatra Energi Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 99.009 11,442,409
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
66 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
Persentase
Nama Kepemilikan Status
Jumlah Aset
Perusahaan Bidang Usaha Alamat Efektif Operasi
Total Assets
Company Business Field Address Percentage Operating
(USD)
Name of Effective Status
Ownership
PT Daya Mas Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Tidak
Geopatra Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Pangrango Indonesia 99.009 5,541,127
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT DSSP Power Jasa penunjang tenaga Sinar Mas Land Plaza, Tower II, 24th Floor
Sentosa listrik Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Power generation Indonesia 99.999 658,808 Beroperasi
supporting services Telepon / Telephone: +6221 31990258 Non-Operating
Faksimili / Facsimile: +6221 31990259
PT Innovate Mas Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Tidak
Utama Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 99.999 355,778,385
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT Innovate Mas TV Berbayar Sinar Mas Land Plaza, Tower II, 25th Floor
Indonesia Pay-TV Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi
Indonesia 99.999 89,343,149
Operating
Telepon / Telephone: +6221 24155508
Faksimili / Facsimile: -
PT Eka Mas Penyedia jasa internet Sinar Mas Land Plaza, Tower II, 25th Floor
Republik Internet service Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi
provider Indonesia 99.999 357,743,817
Operating
Telepon / Telephone: +6221 24155508
Faksimili / Facsimile: -
PT Sarana Piranti Penyertaan saham MT Haryono Blok 2-3 No. 1801, Tidak
Informatika Investment Jakarta 12810, Indonesia Beroperasi1)
99.999 81,913
Non-
Operating1)
PT Sintesa Penyedia jasa internet XT Square Gedung C2 Veteran No. 150-
Beroperasi
Sinergi Internet service 151, Yogyakarta 55161, Indonesia 89.999 81,913
Operating
Nusantara provider
Golden Penyertaan saham 10 Anson Road, #33-02 International Plaza Tidak
Multimedia Investment Singapore 079903 Beroperasi1)
99.999 34,948,494
Holdings Pte. Non-
Ltd. Operating1)
Celesta Prime Penyertaan saham 10 Anson Road, #33-02 International Plaza Tidak
Technology Pte. Investment Singapore 079903 Beroperasi1)
99.999 164,974
Ltd. Non-
Operating1)
Sunshine Penyertaan saham 10 Anson Road, #33-02 International Plaza Tidak
Network Pte. Ltd. Investment Singapore 079903 Beroperasi1)
99.999 164,424
Non-
Operating1)
Dalligent Penyertaan saham 108 Pasir Panjang Road #06-00 Tidak
Solutions Pte. Investment Golden Agri Plaza Beroperasi1)
56.706 16,143,243
Ltd. Singapore (118535) Non-
Operating1)
PT Dalligent Informasi dan Sinar Mas Land Plaza, Tower II, 24th Floor
Solusi Indonesia komunikasi Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi
Information and Indonesia 56.709 1,204,787
Operating
communication Telepon / Telephone: +6221 31990258
Faksimili / Facsimile: +6221 31990259
Beijing Penelitian ilmiah dan 8F, Building B, Guorui Plaza,
Shuzhifang industri jasa teknologi No. 1 Disheng East Road, Daxing District,
Beroperasi
Technology Co. Scientific research and Beijing, China 56.706 4,192,499
Operating
Ltd. technology service Telepon / Telephone: +86 18618305998
industry Faksimili / Facsimile: -
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 67
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Profil Perusahaan
Persentase
Nama Kepemilikan Status
Jumlah Aset
Perusahaan Bidang Usaha Alamat Efektif Operasi
Total Assets
Company Business Field Address Percentage Operating
(USD)
Name of Effective Status
Ownership
PT Dian Semesta Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Tidak
Sentosa Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 99.999 12,953,468
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT Buana Mas Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Tidak
Sejahtera Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 99.999 2,294,864
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT DSST Dana Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Tidak
Gemilang Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 99.999 229,555,341
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT DSST Video Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Tidak
Gemilang Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 99.999 23,791,616
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT Dian Semesta Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Tidak
Investasi Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 99.999 10,952,284
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT GWS Era Penyertaan saham dan Sinar Mas Land Plaza, Tower I, 10th Floor
Medika konsultasi manajemen Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
lainnya Indonesia Beroperasi1)
99.999 1,372,897
Investment and Telepon / Telephone: +6221 31990258 Non-
other management Faksimili / Facsimile: +6221 31990259 Operating1)
consultation
PT GWS Medika Medis Sinar Mas Land Plaza, Tower I, 10th Floor
Prima Medical Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi
Indonesia 99.999 359,367
Operating
Telepon / Telephone: +6221 31990258
Faksimili / Facsimile: +6221 31990259
PT GWS Medika Medis Sinar Mas Land Plaza, Tower I, 10th Floor
Sejahtera Medical Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Indonesia 99.999 14,450 Beroperasi
Telepon / Telephone: +6221 31990258 Non-Operating
Faksimili / Facsimile: +6221 31990259
PT GWS Prima Medis Sinar Mas Land Plaza, Tower I, 10th Floor
Sentosa Medical Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Indonesia 99.999 30,624 Beroperasi
Telepon / Telephone: +6221 31990258 Non-Operating
Faksimili / Facsimile: +6221 31990259
PT Eka Nusantara Teknologi Sinar Mas Land Plaza, Tower II, 24th Floor
Gemilang Technology Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi
Indonesia 99.999 6,619,233
Operating
Telepon / Telephone: +6221 31990258
Faksimili / Facsimile: +6221 31990259
PT SMPlus Penyertaan saham Sinar Mas Land Plaza, Tower II, 14th Floor
Tidak
Digital Investama Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 99.999 41,506,359
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
PT SMPlus Sentra Penyertaan saham Sinar Mas Land Plaza, Tower II, 14th Floor
Tidak
Data Investment Jl. MH. Thamrin No. 51, Jakarta 10350,
Beroperasi1)
Indonesia 99.999 11,546,511
Non-
Telepon / Telephone: +6221 31990258
Operating1)
Faksimili / Facsimile: +6221 31990259
68 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 69
Company Profile
Persentase
Nama Kepemilikan Status
Jumlah Aset
Perusahaan Bidang Usaha Alamat Efektif Operasi
Total Assets
Company Business Field Address Percentage Operating
(USD)
Name of Effective Status
Ownership
PT SMPlus Sentra Aktivitas hosting Sinar Mas Land Plaza, Tower II, 14th Floor
Data Persada Hosting activities Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Indonesia 99.999 41,246,757 Beroperasi
Telepon / Telephone: +6221 31990258 Non-Operating
Faksimili / Facsimile: +6221 31990259
PT Rolimex Perdagangan pupuk ITC Cempaka Mas Office Tower, 11th Floor Tidak
Suburin Hutani Fertilizer trading Jl. Letjen Suprapto Kav.1, Jakarta 10640, 69.653 27,151 Beroperasi
Persada Indonesia Non-Operating
PT Buana Bumi Penyertaan saham Sinar Mas Land Plaza, Tower II, 24th Floor
Energi Investment Jl. MH. Thamrin No. 51, Jakarta 10350, Tidak
Indonesia 99.932 2.212.442 Beroperasi
Telepon / Telephone: +6221 31990258 Non-Operating
Faksimili / Facsimile: +6221 31990259
Alpha Prime Penyertaan saham 1 Raffles Place, #28-02 One Raffles Place Tidak
Services Pte. Ltd. Investment Singapore 048616 Beroperasi1)
99.999 106,059
Non-
Operating1)
Shining Energy Penyertaan saham 1 Raffles Place, #28-02 One Raffles Place Tidak
Pte.Ltd. Investment Singapore 048616 Beroperasi1)
99.999 196,381
Non-
Operating1)
Golden Prime Penyertaan saham 1 Raffles Place, #28-02 One Raffles Place Tidak
Power Pte. Ltd. Investment Singapore 048616 Beroperasi1)
99.999 131,004
Non-
Operating1)
Keterangan / Notes:
1)
Tidak melakukan kegiatan operasi, hanya menjalankan fungsi sebagai perusahaan induk pasif
2)
Melakukan fungsi sebagai perusahaan induk aktif
3)
Not performing operational activities, only acting as a passive holding company
4)
Performing role as an active holding company
Daftar entitas anak ini sesuai dengan yang tercantum pada This list of subsidiaries below follows the list in the
bagian entitas anak yang dikonsolidasikan dalam laporan consolidated subsidiaries section in the Company’s
keuangan audit konsolidasian Perseroan per 31 Desember consolidated audited financial statements as of
2023. [GRI 2-2-b] December 31, 2023. [GRI 2-2-b]
Entitas Ventura Bersama dan Asosiasi Joint Venture and Associates Entities
Nama Perusahaan Bidang Usaha Alamat
Company Name Business Field Address
PT Serpong Mas Telematika Perdagangan Gedung Sinar Mas Land Plaza, Grand Boulevard
Trading BSD Green Office Park, BSD City,
Tangerang 15345, Indonesia
Telepon / Telephone: +6221 50368368
PT Excite Indonesia Konsultasi manajemen dan jasa situs Sinar Mas Land Plaza, Tower II, 24th Floor
Management consultation and website services Jl. MH. Thamrin No. 51, Jakarta 10350, Indonesia
Telepon / Telephone: +6221 31990258
Faksimili / Facsimile: +6221 31990259
PT Datang DSSP Power Indonesia Penyertaan saham Sinar Mas Land Plaza, Tower II, 23rd Floor
Investment Jl. MH. Thamrin No. 51, Jakarta 10350, Indonesia
Telepon / Telephone: +6221 31990392
Faksimili / Facsimile: +6221 3925633
PT Satelit Nusantara Tiga Aktivitas telekomunikasi satelit Gedung Kantor Taman A9 Unit C3-C4
Satellite telecommunications activities Jl. Dr. Ide Anak Agung Gde Agung Lot 8/9 No. 9
Kawasan Mega Kuningan, Jakarta 12950
Telepon / Telephone: +6221 576 2292
Faksimili / Facsimile: -
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 69
Page 70
Profil Perusahaan
Nama Perusahaan Bidang Usaha Alamat
Company Name Business Field Address
PT Satelit Nusantara Lima Aktivitas telekomunikasi satelit Gedung Kantor Taman A9 Unit A5
Satellite telecommunications activities Jl. Dr. Ide Anak Agung Gde Agung Lot 8/9 No. 9
Kawasan Mega Kuningan, Jakarta 12950
Telepon / Telephone: +6221 576 4180
Faksimili / Facsimile: +6221 576 4180
MyRepublic Holdings Ltd Penyertaan saham Cricket Square, Hutchins Drive
Investment Cayman Islands KY11111
Telepon / Telephone: +65 6430 0259
Faksimili / Facsimile: +65 6634 3558
PT Elang Andalan Nusantara Aktivitas konsultasi manajemen lainnya Capital Place 18th Floor
Other management consulting activities Jl. Jend. Gatot Subroto Kav. 18, Jakarta 12710
Telepon / Telephone: +6221 27937262
Faksimili / Facsimile: +6221 27937108
PT Vidio Dot Com Portal web dan/atau platform digital SCTV Tower 14th Floor, Senayan City
Web portal and/or digital platform Jl. Asia Afrika Lot 19, Jakarta
Telepon / Telephone: +6221 7229690
Faksimili / Facsimile: +6221 7229695
70 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
LEMBAGA DAN PROFESI PENUNJANG PASAR
MODAL UNTUK TAHUN 2023
Capital Market Supporting Institutions and Professions in 2023
Berikut ini merupakan lembaga dan profesi penunjang pasar The followings were the capital market supporting institutions
modal yang ditunjuk oleh Perseroan pada tahun 2023: and professions appointed by the Company in 2023:
PT Sinartama Gunita
Menara Tekno, 7th Floor, Jl. H. Fachrudin No. 19
Biro Administrasi Efek Kampung Bali, Tanah Abang, Jakarta Pusat
Share Administration Bureau
Telepon / Telephone: +6221 3922332
Faksimili / Facsimile: +6221 3923003
Biaya Rp50,454,545
Fee
Jasa Administrasi efek
Services Share administration
Hannywati Gunawan, S.H.
Jl. Mangga Besar V No. 10
Notaris Jakarta Barat
Public Notary
Telepon / Telephone: +6221 6241822, +6221 6241833
Faksimili / Facsimile: +6221 6241730
Biaya Rp25,000,000
Fee
Jasa Penyusunan berita acara RUPST dan RUPSLB
Services Preparation of minutes of AGM and EGM
KAP Mirawati Sensi Idris
(Independent member of Moore Stephens International Limited)
Akuntan Publik Menara Intiland, 7th Floor, Jl. Jenderal Sudirman Kav. 32
Public Accountant Jakarta Selatan
Telepon / Telephone: +6221 5708111
Faksimili / Facsimile: +6221 5722737
Biaya Audit Rp2,460,000,000
Audit Fee
Biaya Non-Audit Rp150,000,000
Non-Audit Fee
Jasa Audit dan penelaahan terbatas laporan keuangan konsolidasian
Services Audit and limitedly review the consolidated financial statements
Berikut ini adalah AP dan KAP yang melakukan audit terhadap The followings were the AP and KAP who have audited on
Laporan Keuangan Tahunan Perseroan dan biaya jasa audit the Company’s Annual Financial Statements and audit and
dan non-audit dalam 5 (lima) tahun terakhir: [ACGS D.6.1.] [ACGS non-audit service fees for the last 5 (five) years: [ACGS D.6.1.]
(P)D.1.1] [ACGS (P)D.1.2] [ACGS (P)D.1.3] [ACGS (P)D.1.1] [ACGS (P)D.1.2] [ACGS (P)D.1.3]
Biaya Jasa
Biaya Jasa Non Audit
Tahun Akuntan Publik Opini Audit (Rp)1) (Rp)1)2) Total (Rp)
KAP
Year Public Accountant Opinion Audit Service Non-Audit Total (Rp)
Fee (Rp)1) Service Fee
(Rp)1)2)
2023 Maria Leckzinska Mirawati Sensi Idris Wajar Tanpa Modifikasian 2,460,000,000 150,000,000 2,610,000,000
Unmodified Opinion
2022 Maria Leckzinska Mirawati Sensi Idris Wajar Tanpa Modifikasian 1,935,000,000 230,000,000 2,165,000,000
Unmodified Opinion
2021 Maria Leckzinska Mirawati Sensi Idris Wajar Tanpa Modifikasian 1,530,000,000 530,000,000 2,060,000,000
Unmodified Opinion
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 71
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Profil Perusahaan
Biaya Jasa
Biaya Jasa Non Audit
Tahun Akuntan Publik Opini Audit (Rp)1) (Rp)1)2) Total (Rp)
KAP
Year Public Accountant Opinion Audit Service Non-Audit Total (Rp)
Fee (Rp)1) Service Fee
(Rp)1)2)
2020 Yelly Warsono Mirawati Sensi Idris Wajar Tanpa Modifikasian 2,375,000,000 552,500,000 2,927,500,000
Unmodified Opinion
2019 Yelly Warsono Mirawati Sensi Idris Wajar Tanpa Modifikasian 2,130,000,000 102,500,000 2,232,500,000
Unmodified Opinion
Keterangan / Notes:
1)
Tidak termasuk GEMS dan entitas anak
2)
Dalam 5 (lima) tahun terakhir, biaya jasa non-audit yang diberikan oleh AP dan KAP tidak melebihi biaya jasa audit AP dan KAP yang bersangkutan [ACGS D.6.2.]
1)
Excluding GEMS and subsidiaries
2)
In the last 5 (five) years, the fees of non-audit services provided by AP and KAP have not exceeded the fees of the audit services of the AP and KAP concerned [ACGS
D.6.2.]
SUMBER DAYA MANUSIA
Human Resources
SDM merupakan salah satu kunci utama yang mendukung HR is one of the main keys that supports the success and
kesuksesan dan keberlanjutan usaha Perseroan. Dengan sustainability of the Company. By paying attention to the
memperhatikan pendekatan manajemen sumber daya human resource management approach as part of a long-term
manusia sebagai bagian dari strategi jangka panjang untuk strategy for creating corporate value, the Company seeks to
penciptaan nilai perusahaan, Perseroan senantiasa berupaya prioritize HR planning, management, and development.
memberikan prioritas pada perencanaan, pengelolaan, dan
pengembangan SDM.
Perseroan secara berkala meninjau sistem seleksi-rekrutmen- The Company periodically reviews the selection-recruitment-
penempatan kerja, sistem penilaian kinerja, sistem work placement system, performance evaluation system,
peningkatan kompetensi karyawan, sistem pemberian employee competency improvement system, compensation
kompensasi dan retensi, serta sistem kesehatan-keselamatan- and retention system, as well as the occupational-health-
keamanan kerja. safety-security system.
Profil Karyawan Employee Profile
Profil karyawan Perseroan dan entitas anak per 31 Desember The profile of the employees of the Company and its
2023, 31 Desember 2022, dan 31 Desember 2021 (tidak subsidiaries as of December 31, 2023, December 31, 2022,
termasuk karyawan grup GEAR tetapi termasuk karyawan and December 31, 2021 (excluding the employees of GEAR
GEMS dan entitas anak, kecuali dinyatakan lain) adalah group but including those of GEMS and subsidiaries, unless
sebagai berikut: otherwise stated), is shown as follows:
Profil Karyawan Berdasarkan Perusahaan
Profil Profile
Karyawanof Employees by Company
Berdasarkan Perusahaan
Profil Karyawan Berdasarkan Perusahaan
Profile of Employees by Company Profile of Employees by Company
531 592 610
531 592 610
2,368
2023 2,241
2022 1,974
2021
2,368
2023 1,837 2,241
2022 1,649 1,974
2021 1,364
1,837 1,649
1,364
Perseroan Entitas Anak Jumlah
The Company Subsidiaries Total
Perseroan Entitas Anak Jumlah
The Company Subsidiaries Total
72 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
Pada akhir tahun 2023, Perseroan dan entitas anak tercatat At the end of 2023, the Company and its subsidiaries were
memiliki sebanyak 2.368 karyawan yang terdiri dari 1.840 recorded as having 2,368 employees consisting of 1,840
karyawan tetap dan 528 karyawan kontrak. Jumlah ini permanent employees and 528 contract-based employees.
mengalami kenaikan jika dibandingkan tahun sebelumnya The headcount increased compared to that in the previous
dimana Perseroan dan entitas anak mempekerjakan sebanyak year, of which the Company and its subsidiaries employed
2.241 karyawan. Kenaikan ini terutama disebabkan karena 2,241 employees. This increase was mainly due to an increase
kenaikan jumlah karyawan pada entitas anak baru di bisnis in the number of employees in new subsidiaries in the
teknologi. Adapun jumlah karyawan yang bekerja di Perseroan technology business. The number of employees working at
(di luar entitas anak) adalah sebanyak 531 orang. the Company (excluding subsidiaries) was 531 persons.
Perseroan memberikan kesempatan yang setara kepada The Company also provides equal opportunities to employees
karyawan yang memiliki kompetensi, karakter, dan etos kerja who have good competency, character, and work ethics, to
yang baik untuk mengembangkan karirnya secara profesional develop his/her career professionally and be promoted to
dan dipromosikan ke jabatan lowong yang lebih tinggi, tanpa higher vacant positions, regardless of ethnicity, religion, race,
membedakan suku, agama, ras, usia, dan jenis kelamin. age, and gender. [GRI 405-1]
[GRI 405-1]
Profil Karyawan Berdasarkan Jenis Kelamin
Profile of Employees by Gender
Profil Karyawan Berdasarkan Jenis Kelamin
Profil Karyawan Berdasarkan Jenis Kelamin
Profile of Employees by Gender
[GRI 405-1]
Profile of Employees by Gender [GRI 405-1]
2,368
2023 1,867 2,241
2022 1,817 1,974
2021 1,630
2,368
2023 1,867 2,241
2022 1,817 1,974
2021 1,630
501 424 344
501 424 344
Laki-laki Perempuan Jumlah
Male Female Total
Laki-laki Perempuan Jumlah
Male Female Total
Hingga 31 Desember 2023, tenaga kerja Perseroan dan entitas Until December 31, 2023, the Company’s and subsidiaries’
anak masih didominasi karyawan pria. Hal Ini disebabkan workforce was still dominated by male employees. The main
karena kegiatan usaha Perseroan dan entitas anak didominasi reason is that the Company and its subsidiaries’ business fields
oleh kegiatan usaha di bisnis penyediaan tenaga listrik dan are dominated by power generation and mining businesses.
pertambangan.
Profil Karyawan Berdasarkan Usia
Profil Profile of Employees by Age
Karyawan Berdasarkan Usia
Profil Karyawan Berdasarkan Usia [GRI 405-1]
Profile of Employees by Age [GRI 405-1]
Profile
Pria / Male
of Employees by Age
Wanita / Female
489 Pria / Male 474 405
Wanita / Female 121
489
224 474
171 405
2023
570
2023 2023
636 618
1,867
2023 224
501 1,817
2022 171
424 1,630 344
2021 121127
166 144
2023
570
2023 2023
636 618
1,867 501
2023
26 85
1,817 424
2022
31 78
1,630 344
2021
25 71 127
166460 144461 422
282
26 85 31 264
78 25 23371
460 461 422
282 264 233
≤ Usia 30 Usia 31-40 Usia 41-50 Usia 50 Jumlah
≤ Age 30 Age 31-40 Age 41-50 Age 50 Total
≤ Usia 30 Usia 31-40 Usia 41-50 Usia 50 Jumlah
≤ Age 30 Age 31-40 Age 41-50 Age 50 Total
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 73
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Profil Perusahaan
Profil Karyawan Berdasarkan Pendidikan
Profile
Profil of Employees
Karyawan by Education
Berdasarkan Pendidikan
Profil Karyawan Berdasarkan Pendidikan
Profile
[GRI
of Employees by Education
Pria /405-1]
Male
Profile of Employees by Education
120
[GRI 405-1] 73 76
Wanita / Female
Pria / Male
35
120 19
73 864 19
76 714
Wanita / Female
35 19 864 19 714
2023 2023 2023
880 320 240
1,867
2023 380
501 1,817
2022
424 1,630 344
2021
109
320 126
2023 2023 2023
880
109 240
1,867 501
2023 380 1,817 424
2022 1,630 344
202154
40 46 38 47 31 109
109 126 731
754
40 758
46 38 47 31 54
754 731
758
Pascasarjana Profil
Sarjana Karyawan Berdasarkan
Diploma Jabatan
SMA dan Pendidikan dibawahnya Jumlah
Postgraduate Undergraduate Diploma High School and below Total
Pascasarjana ProfilProfile
Sarjana Karyawan of Employees by dan
Berdasarkan
Diploma SMA Job Title dibawahnya
Jabatan
Pendidikan Jumlah
Postgraduate Undergraduate Diploma High School and below Total
Profil Karyawan Berdasarkan Jabatan [GRI 405-1]
Pria / Male
Profile of Employees by Job Title [GRI 405-1]
Profile of Employees by Job Title
Wanita / Female 388 331
629 Pria / Male
Wanita / Female 94 86
187 388 331
629
2023 2023 2023
967
1,867 501
2023 187 1,817 424
202294 1,630 344
2021 86 842
788 321 251
2023 2023 2023
967
1,867 501
2023
7
307 1,817 424
2022
9
1,630 344
2021
7
842
788 321 251
307
450 462 457
7 9 7
450 462 457
Profil
Manajer ke atas Karyawan BerdasarkanNon-staf
Staf on-manajerial Wilayah* Jumlah
Manager and above Non-Managerial Staff Non-Staff Total
Manajer keEmployee
atas Hiring
Staf Profile by Region*
non-manajerial Non-staf Jumlah
Profil Perekrutan Karyawan
Profil
Berdasarkan
Manager Karyawan Berdasarkan
Wilayah*Non-Managerial
and above [GRI 2-7] Staff Wilayah* Total
Non-Staff
Employee Hiring Profile by Region* [GRI 2-7]
Employee Hiring5 Profile
2 by Region* 4 2
5 7.5% 3% 6%
10 12%
7.5%
18%
13 10
32.5% 5 2
4 2 29%
5
2023 2021
3%
27
7.5% 2022
7.5% 10
18%
12%
6%
67.5% 13 10
32.5% 29%
18
27 2023 2022
43 53%2021
64%
67.5%
18
43 53%
64%
Jakarta Kalimantan Selatan Sumatera Selatan Jambi Kalimantan Tengah
South Kalimantan South Sumatera Central Kalimantan
*) hanya karyawan BIBJakarta
/ employees underKalimantan
BIB Selatan Sumatera Selatan Jambi Kalimantan Tengah
*) hanya karyawan Perseroan / employees under the Company
South Kalimantan South Sumatera Central Kalimantan
Profil Laju Pergantian Karyawan* [GRI 401-1]
Employee Turnover
*) hanya Rate Perseroan
karyawan Profile* [GRI 401-1]
/ employees under the Company
2023 2022 2021
Pria Wanita Pria Wanita Pria Wanita
% % %
Male Female Male Female Male Female
Karyawan baru 8 0 1.5% 19 0 3.2% 44 1 7.4%
New employees
Karyawan pensiun 22 3 4.9% 11 0 1.9% 8 0 1.3%
Retired employees
Karyawan mengundurkan diri / PHK 35 1 6.8% 18 6 4.1% 18 4 3.6%
Resigned / laid off employees
*) hanya karyawan Perseroan / employees under the Company
74 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
Profil Kecelakaan Kerja Karyawan* [GRI 403-9]
Employee Accident Profile* [GRI 403-9]
2023 2022 2021
Lokasi
Operasi
Jumlah Jumlah Jumlah
Operation
Pria Wanita Kasus Pria Wanita Kasus Pria Wanita Kasus
Location
Male Female Total Male Female Total Male Female Total
DKI Jakarta
Cases Cases Cases
Kecelakaan Ringan 0 0 0 0 0 0 2 0 2
Minor Injury
Kecelakaan Berat 1 0 1 0 0 0 0 0 0
Major Injury
Fatalitas 1 0 1 0 0 0 0 0 0
Fatality Profil Karyawan Berdasarkan Status Kerja
Profile of Employees by Employment Status
Profil Karyawan Berdasarkan Status Kerja
*) hanya karyawan Perseroan / employees under the Company
Profil Karyawan Berdasarkan Profile ofPria
Status Kerja Employees
[GRI 405-1]
/ Male by Employment Status
Profile of Employees by Employment Status [GRI 405-1]
Wanita / Female
Pria / Male
Wanita / Female
1466 1,433 1,283
374 320
1,867 501
2023
2023 1,817 424
2023
2022 1,630 344
2023
2021
282
1466 1,433 1,283
374 320
1,867 501
2023
2023
127
1,817 424
2023
2022
104
1,630 344
2023
2021
62
282
401 384 347
127 104 62
401 384 347
Profil Karyawan
Tetap Berdasarkan
KontrakStatus Kerja
Jumlah dan Wilayah*
Permanent Contract Total
Employee Profiles by Employment Status and Region*
Profil Karyawan
Tetap Berdasarkan
KontrakStatus Kerja
Jumlah dan Wilayah*
Permanent Contract Total
Employee
Profil Karyawan Berdasarkan Profiles
Status Kerja by Employment
dan Wilayah* [GRI 2-7]] Status and Region*
Profile of Maternity Leave Rights for Female Employees* [GRI 2-7]
Kalimantan 450
Kalimantan
219
149 300 Selatan Timur Jumlah
Jakarta 1 1 449
139 South East Total
Kalimantan Kalimantan 450
Kalimantan Kalimantan
219
149 300 Selatan Timur Jumlah
Jakarta 1 1 449
139 South East Total
10 81 142
Kalimantan Kalimantan
10 81 142
Tetap Kontrak Jumlah
Permanent Contract Total
*) tahun 2023, hanya karyawan BIB / 2023, employees under BIB
Tetap Kontrak Jumlah
Permanent
*) tahun 2023, hanya karyawan BIB / 2023, employees under BIB Contract Total
Profil Hak Cuti Melahirkan bagi Karyawan Wanita* [GRI 401-3]
Profile*)oftahun
Maternity Leave karyawan
2023, hanya Rights forBIB
Female Employees*
/ 2023, [GRI 401-3]
employees under BIB
2023 2022 2021
Kategori
Category Wanita Wanita Wanita
% % %
Female Female Female
Karyawan yang berhak mendapat cuti melahirkan 25 4.7% 34 5.7% 44 7.2%
Employees who are entitled to maternity leave
Karyawan yang mengambil cuti melahirkan 4 0.8% 1 0.2% 2 0.3%
Employees taking maternity leave
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 75
Page 76
Profil Perusahaan
2023 2022 2021
Kategori
Category Wanita Wanita Wanita
% % %
Female Female Female
Karyawan yang kembali bekerja pada periode pelaporan 4 0.8% 1 0.2% 2 0.3%
setelah cuti melahirkan berakhir
Employees who returned to work in the reporting period after
maternity leave ended
Karyawan yang kembali bekerja setelah cuti melahirkan 4 0.8% 1 0.2% 2 0.3%
berakhir, dan masih dipekerjakan 12 bulan setelah kembali
bekerja
Employees who returned to work after their maternity leave
ended, and were still employed 12 months after returning to
work
*) hanya karyawan Perseroan / employees under the Company
Rekrutmen dan Seleksi Recruitment and Selection
Perseroan melakukan evaluasi secara berkala untuk The Company carries out periodic evaluations to ensure that
memastikan bahwa Perseroan memiliki SDM dengan the Company has adequate HR with relevant knowledge
pengetahuan dan ketrampilan yang relevan, dalam and skills. Based on the evaluation, the Company identifies
jumlah yang memadai. Berdasarkan evaluasi, Perseroan whether or not there is a need for new positions, additional
mengidentifikasikan ada atau tidaknya kebutuhan posisi baru, workforce, and/or employee replacement to support the
tenaga kerja tambahan, dan/atau pergantian karyawan untuk achievement of the company’s business goals.
mendukung pencapaian tujuan bisnis perusahaan.
Proses rekrutmen dilakukan untuk menemukan dan menarik The recruitment process is carried out to find and attract
calon karyawan dengan kompetensi dan karakter yang prospective employees with competencies and characters
sesuai dengan kualifikasi jabatan yang dibutuhkan, sebelum that match the required qualifications, before proceeding to
dilanjutkan ke proses seleksi. the selection process.
Secara umum, proses rekrutmen dan seleksi karyawan In general, the employee recruitment and selection process
mencakup tahap-tahap sebagai berikut: includes the following stages:
• Pemeriksaan Berkas Lamaran • Application Form Screening
• Tes Psikologis • Psychological Test
• Tes Kompetensi Teknis • Technical Test
• Wawancara • Interviews
• Pemeriksaan Kesehatan • Medical Check-up
• Penerimaan dan Orientasi • Hiring and Onboarding
Pemeriksaan Berkas Lamaran Tes Kompetensi Teknis Pemeriksaan Kesehatan
Application Form Screening Technical Test Medical Check-up
01 02 03 04 05 06
Tes Psikologis Wawancara Penerimaan dan Orientasi
Psychological Test Interviews Hiring and Onboarding
Program Pengenalan Perusahaan bagi Induction Program for New Employees
Karyawan Baru
Perseroan melaksanakan program pengenalan perusahaan The Company conducts a corporate induction program
bagi karyawan baru untuk memberikan pengetahuan umum for new employees to provide a general overview of the
tentang Perseroan. Company.
76 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
Program pengenalan perusahaan ini dilakukan antara lain This corporate induction program is conducted through,
dengan pemaparan nilai-nilai dan kode etik Perseroan, among others, briefing on the Company’s values and code of
kegiatan usaha Perseroan, kebijakan SDM, dan penjelasan conduct, businesses, HR policies, and job description.
uraian kerja.
Program Pendidikan dan Pelatihan Education and Training Program
[GRI 404-2] [ACGS C.6.2.] [GRI 404-2] [ACGS C.6.2.]
Perseroan mendorong setiap karyawan untuk mengikuti The Company encourages each employee to participate in
berbagai program pendidikan dan pelatihan yang relevan various relevant education and training programs to develop
untuk mengembangkan kompetensi masing-masing karyawan the competencies of each employee to support the successful
untuk menunjang keberhasilan pelaksanaan pekerjaan. implementation of his/her work.
Pengadaan pelatihan dikoordinasikan oleh divisi SDM Procurement of training is coordinated by the company’s HR
perusahaan sekurangnya 2 (dua) kali dalam setahun. Perseroan division at least 2 (two) times a year. The Company encourages
mendorong divisi SDM untuk aktif dalam mengadakan the HR division to be active in holding new training programs
program-program pelatihan baru yang relevan dengan bisnis that are relevant to the Company’s business.
Perseroan.
Program pendidikan dan pelatihan dapat berupa The education and training programs can be in the form
peningkatan keterampilan lunak dan/atau keterampilan of improving soft skills and/or technical skills, that cover
teknis, yang mencakup aspek pengetahuan, ketrampilan, knowledge, skill, and attitudes aspects are designed and
dan sikap perilaku ini dirancang dan diadakan sejalan dengan conducted in line with the business growth of the Company
pertumbuhan bisnis Perseroan dan entitas anak. and its subsidiaries.
USD1,000,000
USD800,000
USD600,000
USD400,000
USD200,000
2023 2022 2021
Pada tahun 2023, Perseroan dan entitas anak telah In 2023, the Company and its subsidiaries had incurred a cost
mengeluarkan biaya USD 849.418 untuk program pendidikan of USD 849,418 for general education and training programs,
dan pelatihan umum, lebih rendah dari tahun 2022 sebesar lower than USD 863,650 in 2022 and USD 534,826 in 2021.
USD 863.650, dan tahun 2021 sebesar USD 534.826.
Program pendidikan umum dan pelatihan yang dilakukan General education and training programs done by the
di Perseroan (di luar entitas anak) pada tahun 2023 adalah Company (excluding subsidiaries) for the year 2023 were as
sebagai berikut: [GRI 404-1] follows: [GRI 404-1]
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 77
Page 78
Profil Perusahaan
Jumlah
Jam
Biaya
Penyelenggara Pelatihan
Peserta Pelatihan Pelatihan
Pelatihan Number
Training Participants Training
Training Organizers of
Cost
Training
Hours
Jabatan % Jumlah
% Jumlah
Job Title Jumlah Peserta Wanita
Peserta
Jumlah Peserta terhadap Jumlah
terhadap
Peserta Wanita Headcount Internal Eksternal
Jumlah Jumlah Distribusi
Number of Number Number Internal External (jam)
Headcount Amount Distribution
Participants of Female of Female (orang/ (orang/ (hours)
% Number of (USD) (%)
(orang/ Participants Participants to person) person)
participants to
person) (orang/ the Number of
the Number of
person) Headcount
Headcount (%)
(%)
Kepala Grup 3 25% 2 17% 0 5 120 1,816 13%
dan Direksi
Group Head
and Director
Kepala 4 100% 3 75% 0 4 80 0 0%
Divisi
Division
Head
Kepala 5 56% 2 22% 1 6 56 506 4%
Departemen
Department
Head
Kepala 15 79% 0 0% 2 13 108 1,358 10%
Seksi
Section
Head
Kepala 90 120% 14 19% 45 59 562 2,471 18%
Regu
Team
Leader
Asisten 171 146% 1 1% 88 84 848 5,448 40%
Assistant
Non-Staf 471 168% 4 1% 289 186 2,066 2,077 15%
Non-Staff
Jumlah 759 26 425 357 3,624 13,676 100%
Total
Program pelatihan yang diadakan dan diikuti oleh karyawan Training programs attended by the employees in 2023,
pada tahun 2023, antara lain mencakup bidang sebagai berikut: among others, cover fields as follows:
Jenis Target Peserta Pelatihan
Program Pelatihan Pelatihan Tujuan Pelatihan
Target Participants of the
Training Programs Type of Training Objectives
Training
Training
Pembangkit listrik dan uap Non-Staff Peningkatan kompetensi teknis
Steam and power generator Internal Assistant Technical competencies improvement
Senior Assistant
Relai pelindung generator Non-Staff Peningkatan kompetensi teknis
Generator protection relay Internal Assistant Technical competencies improvement
Senior Assistant
Studi kasus kegagalan peralatan Non-Staff Peningkatan kompetensi teknis
mekanis Internal Assistant Technical competencies improvement
Mechanical failure case study Senior Assistant
Kesehatan dan keselamatan kerja Non-Staff Penanggulangan bahaya dan pencegahan resiko
Occupational health and safety Internal Assistant Hazard countermeasure and risk prevention
Senior Assistant
Pemadaman kebakaran Assistant Penanggulangan bahaya dan pencegahan resiko
External
Fire fighting Senior Assistant Hazard countermeasure and risk prevention
Pertolongan pertama Assistant Penanggulangan bahaya dan pencegahan resiko
Internal
First aid Senior Assistant Hazard countermeasure and risk prevention
78 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Company Profile
Jenis Target Peserta Pelatihan
Program Pelatihan Pelatihan Tujuan Pelatihan
Target Participants of the
Training Programs Type of Training Objectives
Training
Training
Pengoperasian crane Non-Staff Peningkatan kompetensi teknis
External
Crane operation Assistant Technical competencies improvement
Pengolahan air Non-Staff Peningkatan kompetensi teknis
Water treatment Internal Assistant Technical competencies improvement
Senior Assistant
Keamanan penggunaan bahan kimia Assistant Penanggulangan bahaya dan pencegahan resiko
Internal
Chemical safety Senior Assistant Hazard countermeasure and risk prevention
Manajemen risiko dan asuransi Senior Assistant Perluasan wawasan
Risk management and insurance External Section Head Knowledge enhancement
Department Head
Hukum dan peraturan pajak Senior Assistant Perluasan wawasan
Tax laws and regulations External Section Head Knowledge enhancement
Department Head
Bisnis dan manajemen Senior Assistant Perluasan wawasan
Business and management External Section Head Knowledge enhancement
Department Head
Manajemen kepengurusan publik Department Head Perluasan wawasan
External
Public affairs management Division Head Knowledge enhancement
Motivasi berprestasi Senior Assistant Peningkatan ketrampilan lunak
Achievement motivation External Section Head Soft skill improvement
Department Head
Keterampilan kepemimpinan dasar Section Head Peningkatan ketrampilan lunak
External
Basic leadership skill Department Head Soft skill improvement
Komunikasi bisnis Section Head Peningkatan ketrampilan lunak
Business communication External Department Head Soft skill improvement
Division Head
33%
Karakter dan kebiasaan Section Head Peningkatan ketrampilan lunak
Characters and habits External Department Head Soft skill improvement
Division Head
67%
33%
Keterampilan Lunak / Soft Skill
Keterampilan Teknis / Technical Skill
67%
Kesejahteraan Karyawan
Keterampilan Lunak / Soft Skill Employee Welfare
Keterampilan Teknis / Technical Skill
Perseroan senantiasa berupaya memperhatikan kesejahteraan The Company seeks to pay attention to employee welfare
karyawan dan memotivasi karyawan dengan memberikan and motivate employees by providing fair remuneration to
remunerasi yang adil untuk mendukung setiap karyawan provide optimal work results and employee’s loyalty towards
Perseroan memberikan hasil kerja yang optimal dan sikap the company.
loyalitas terhadap perusahaan.
Perseroan berupaya memenuhi ketentuan-ketentuan The Company seeks to meet the prevailing government
pemerintah yang berhubungan dengan kesejahteraan regulations related to employee welfare, among others by
karyawan, antara lain dengan memastikan bahwa upah ensuring that the lowest wage given to entry-level employees
terendah yang diberikan kepada karyawan pemula tidak lebih is not lower than the predetermined local minimum wage.
rendah dari UMR yang telah ditetapkan.
Perseroan memberikan kompensasi kepada karyawan yang The Company provides compensation to employees in the
dapat berupa kompensasi keuangan langsung (seperti form of direct financial compensation (such as providing
pemberian remunerasi: gaji, tunjangan tetap, dan bonus), remuneration: salary, fixed allowances and bonuses), indirect
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Profil Perusahaan
kompensasi finansial tidak langsung (seperti pertanggungan financial compensation (such as coverage for BPJS Health
iuran BPJS Kesehatan), dan kompensasi non keuangan (seperti contributions), and non-financial compensation (such as
pemberian jam kerja fleksibel dan suasana kantor yang aman providing flexible working hours and safe and comfortable
dan nyaman). office atmosphere).
Penentuan remunerasi karyawan dilakukan dengan The determination of employee remuneration is performed
mempertimbangkan kemampuan, keterampilan, pendidikan, by considering abilities, skills, education, job responsibility
tanggung jawab dan kompleksitas jabatan, kualifikasi and complexity, individual qualifications, the result of
individual, hasil penilaian kinerja, kondisi pasar tenaga performance evaluation, labour market conditions, and the
kerja, dan kondisi Perseroan dan entitas anak. Perseroan conditions of the Company and its subsidiaries. The Company
menyediakan berbagai fasilitas dan tunjangan lainnya provides various facilities and benefits to eligible employees,
bagi karyawan yang berhak, seperti tunjangan kesehatan, such as medical benefits, communication allowances, and
tunjangan komunikasi, dan tunjangan kendaraan bagi vehicle benefits for certain employee levels.
karyawan level tertentu.
2023* 2022* 2021*
Karyawan Karyawan Karyawan Karyawan Karyawan Karyawan
Tetap Kontrak Tetap Kontrak Tetap Kontrak
Tunjangan
Permanent Contract Permanent Contract Permanent Contract
Allowances
Employees Employees Employees Employees Employees Employees
Pria Wanita Pria Wanita Pria Wanita Pria Wanita Pria Wanita Pria Wanita
Male Female Male Female Male Female Male Female Male Female Male Female
BPJS 495 25 11 0 523 31 35 3 514 514 41 52
Ketenagakerjaan
Social Security
BPJS Kesehatan 495 25 11 0 523 31 35 3 514 514 41 52
Health Insurance
Cuti Tahunan 495 25 11 0 523 31 35 3 514 514 41 52
Annual Leave
Cuti Insidentil 495 25 11 0 523 31 35 3 514 514 41 52
Incidental Leave
Tunjangan Hari 495 25 11 0 523 31 35 3 514 514 41 52
Raya
Festive Allowance
*) hanya karyawan Perseroan / employees under the Company
Perseroan dan entitas anak melakukan penilaian kinerja The Company and its subsidiaries perform periodic
berkala untuk keperluan pengembangan karyawan dan performance evaluations for employee development and
penyesuaian gaji tahunan. annual salary adjustments.
Tabel di bawah ini menunjukkan rasio standar upah karyawan The table below shows the ratio of the standard wages of the
pemula Perseroan (di luar entitas anak) berdasarkan jenis Company’s entry-level employees (excluding subsidiaries) by
kelamin terhadap UMR. gender compared to the local minimum wage.
Rasio Standar Upah Karyawan Pemula berdasarkan Jenis Kelamin terhadap UMR [GRI 202-1]
Ratio of Standard Entry-Level Wage by Gender compared to Local Minimum Wage [GRI 202-1]
Rasio Standar Upah Karyawan Pemula terhadap UMR
Ratio of Standard Entry-Level Wage Compared to Local Minimum Wage
Lokasi Kegiatan Usaha (%)
Locations of Business Operation
Laki-Laki Perempuan
Male Female
2023
DKI Jakarta 102.0% 102.0%
Tangerang 100.0% 116.7%
Serang 100.0% 129.2%
Karawang 100.0% 109.8%
Rata-rata / Average 100.5% 114.4%
2022
DKI Jakarta 107.7% 107.7%
Tangerang 108.2% 110.5%
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Company Profile
Rasio Standar Upah Karyawan Pemula terhadap UMR
Ratio of Standard Entry-Level Wage Compared to Local Minimum Wage
Lokasi Kegiatan Usaha (%)
Locations of Business Operation
Laki-Laki Perempuan
Male Female
Serang 100.1% 131.8%
Karawang 100.1% 117.2%
Rata-rata / Average 104.0% 116.8%
2021
DKI Jakarta 106.4% 106.4%
Tangerang 109.5% 111.8%
Serang 100.1% 114.0%
Karawang 100.1% 113.2%
Rata-rata / Average 104.0% 111.4%
Perseroan saat ini belum memiliki program pemberian insentif The Company currently does not have a long-term incentive
jangka panjang seperti opsi saham bagi anggota Dewan program such as stock options for members of the Board of
Komisaris, Direksi, dan karyawan. [GRI 2-15-a] [GRI 2-19-a] [GRI 2-19-b] Commissioners, Board of Directors, and employees. [GRI 2-15-a]
[ACGS D.3.3.] [ACGS (P)E.4.2.] [GRI 2-19-a] [GRI 2-19-b] [ACGS D.3.3.] [ACGS (P)E.4.2.]
Selama tahun 2023, Perseroan tidak menerima laporan During 2023, the Company did not receive any reports of
mengenai adanya kasus diskriminasi, pelecehan seksual, discrimination, sexual harassment, forced labor practices, and
praktik kerja paksa, dan kasus ketenagakerjaan signifikan other significant labor cases.
lainnya.
Hubungan Industrial Industrial Relations
Perseroan senantiasa berupaya membina hubungan industrial The Company seeks to foster harmonious industrial relations,
yang harmonis, melindungi hak dan kepentingan karyawan- protect the rights and interests of employees-suppliers-
pemasok-konsumen-pemerintah-masyarakat, dan segera consumers-government-society, and immediately resolve
menyelesaikan permasalahan secara musyawarah, dengan the problems by deliberation, by prioritizing the principles
mengutamakan prinsip-prinsip hubungan industrial, yaitu of industrial relations, namely common interests, profitable
kepentingan bersama, kemitraan yang menguntungkan, partnerships, functional relationships and tasks distribution,
hubungan fungsional dan pembagian tugas, kekeluargaan, kinship, and productivity and mutual prosperity improvement.
dan peningkatan produktivitas dan kesejahteraan bersama.
Sebagai sarana pendukung hubungan industrial dengan As a means of supporting industrial relations with employees,
karyawan, Perseroan memiliki serikat pekerja dan Lembaga the Company has had a labor unions and Bipartite Cooperation
Kerja Sama Bipartit (LKS). Karyawan dapat menyampaikan Institution (LKS). Employees can convey suggestions, critics,
saran, kritik, keluhan, dan masalah melalui serikat pekerja grievances, and problems through labor unions and Bipartite
dan LKS. Saran, kritik, keluhan, dan masalah yang telah Cooperation Institutions. Suggestions, critics, grievances,
disampaikan, akan dibahas dan ditangani secara musyawarah and problems that have been submitted, will be discussed
dalam pertemuan perwakilan karyawan dan Perseroan. and processed by deliberation through the meeting between
the employee representative and the Company.
Perseroan juga memberikan beberapa akses alternatif lain The Company also provides several alternative accesses for
kepada karyawan untuk menyampaikan saran, kritik, keluhan, employees to submit suggestions, criticisms, complaints,
masalah dan/atau laporan indikasi pelanggaran secara problems, and/or reports on indications of violations by
musyawarah melalui: deliberation through:
• Penyelia/kepala departemen/kepala divisi • Supervisor/department head/division head
• Kepala departemen SDM, dalam hal masalah tidak dapat • Head of the HR Department, in case the problem cannot be
diselesaikan oleh penyelia/kepala departemen/kepala divisi solved by the supervisor/department head/division head
• Sistem pelaporan indikasi pelanggaran • Whistleblowing system
Dalam hal masalah tidak dapat diselesaikan secara In the event that the problem cannot be resolved by
musyawarah, penyelesaian masalah akan dilakukan melalui deliberation, the settlement of the problem will be carried
tata cara sebagaimana diatur dalam peraturan perundang- out through the procedures as regulated in the applicable
undangan yang berlaku. laws and regulations.
Sepanjang tahun 2023, tidak terjadi perselisihan hubungan In 2023, there was no industrial relation dispute in the
industrial yang terjadi di Perseroan dan entitas anak. Company and its subsidiaries.
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Analisis dan Pembahasan Manajemen
4 PEMBAHASAN MANAJEMEN
ANALISIS DAN
MANAGEMENT DISCUSSION AND ANALYSIS
TINJAUAN INDUSTRI, PROSPEK USAHA, DAN
STRATEGI PERSEROAN
Industry Review, Business Outlook, and The Company’s Strategy
Dunia diwarnai dengan rentetan peristiwa besar di sepanjang The world marked by a series of major events throughout
tahun 2023, dimulai dengan ditutupnya tiga bank besar di 2023, starting with the closure of three major banks in Uncle
negeri Paman Sam, dibukanya keran hubungan diplomatik Sam’s country, the opening of diplomatic relations between
Tiongkok-Amerika Serikat, dihentikannya black sea grain China and the United States, the termination of the black sea
initiative oleh Rusia dan diberlakukannya pembatasan ekspor grain initiative by Russia and the imposition of restrictions on
beras India yang menyebabkan melonjaknya harga pangan Indian rice exports which caused global food prices to soar,
global, krisis properti di Tiongkok, hingga perpecahan the property crisis in China, and the split of the Organization
organisasi negara-negara pengekspor minyak (OPEC) karena of the Petroleum Exporting Countries (OPEC) due to the oil
dilema pasokan dan harga minyak akibat perang Israel-Hamas. supply and price dilemma resulting from the Israel-Hamas war.
Berdasarkan data Bank Dunia, dinamika ekonomi dan Based on World Bank data, these economic and geopolitical
geopolitik ini menyebabkan pertumbuhan perekonomian dynamics caused global economic growth to only grow by
global hanya mengalami pertumbuhan sebesar 2,6% pada 2.6% in 2023.
tahun 2023.
Tahun 2024 diperkirakan akan diwarnai oleh tantangan global The year 2024 is expected to be characterized by significant
yang signifikan. Tren pengetatan kebijakan moneter dunia global challenges. The trend of tightening world monetary
dan konflik geopolitik diperkirakan masih akan berlangsung policy and geopolitical conflicts is expected to continue
di tahun 2024. Tahun 2024 diperkirakan masih akan diwarnai in 2024. Year 2024 is expected to be characterized by
dengan melemahnya pertumbuhan ekonomi sejumlah weakening economic growth in a number of major world
negara besar dunia, termasuk pelemahan ekonomi Tiongkok countries, including the weakening of China’s economy - as a
- sebagai penyumbang 40% Produk Domestik Bruto (PDB) contributor to 40% of global Gross Domestic Product (GDP)
global - akibat masih berlanjutnya krisis properti di negara - due to ongoing property crisis in the country. Uncertainty
itu. Ketidakpastian diperkirakan meningkat sejalan dengan is expected to increase in line with the global political
memanasnya suhu politik dunia, kondisi dimana akan temperature heating up, which conditions will cause a
menyebabkan sikap wait-and-see dari para investor dan wait-and-see attitude from investors and trigger a slowdown
memicu perlambatan pertumbuhan ekonomi global di tahun in global economic growth in 2024. The World Bank estimates
2024. Berdasarkan laporan Prospek Ekonomi Global yang the global economy will grow by 2.4% in 2024. Based on the
diterbitkan oleh Bank Dunia pada Januari 2024, ekonomi Global Economic Prospects report published by the World
global diperkirakan akan kembali mengalami perlambatan Bank in January 2024, the global economy is expected to
pertumbuhan dari 2,6% pada tahun 2023 menjadi 2,4% pada experience another slowdown in growth from 2.6% in 2023
tahun 2024. to 2.4% in 2024.
Di tengah polemik perekonomian dan tekanan harga In economic polemics and pressure on the prices of various
berbagai komoditas global, Indonesia berhasil menunjukkan global commodities, Indonesia succeeded in showing its
resiliensinya pada tahun 2023. Berdasarkan data Badan Pusat resilience in 2023. Based on data from the Central Bureau of
Statistik, neraca perdagangan Indonesia mengalami surplus Statistics, Indonesia’s trade balance experienced a surplus
sebesar USD 36,93 miliar dolar Amerika Serikat. Secara of USD 36.93 billion United States dollars. Cumulatively,
kumulatif, perekonomian nasional juga tumbuh sebesar the national economy will also grow by 5.05% in 2023 with
5,05% pada tahun 2023 dengan tingkat inflasi terkendali di controlled inflation at 2.61% y-o-y and the Rupiah exchange
level 2,61% y-o-y dan nilai tukar Rupiah berada level Rp15.416/ rate at IDR 15,416/USD in December 2023. The growth is
USD pada bulan Desember 2023. Pertumbuhan positif ini mainly driven by increased exports. commodities as well as
terutama didorong oleh peningkatan ekspor komoditas serta increased domestic consumption and investment.
kenaikan konsumsi dan investasi dalam negeri.
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Management Discussion and Analysis
Indonesia diperkirakan akan menghadapi tantangan di tahun Indonesia is expected to face challenges in 2024. Unsettled
2024. Kondisi perekonomian global (termasuk Tiongkok) conditions in the global economy (including China) could have
yang tidak menentu dapat berdampak pada perekonomian an impact on the Indonesian economy, especially because
Indonesia, terlebih karena Tiongkok merupakan mitra China is Indonesia’s main trading partner. Domestically, the
dagang utama Indonesia. Di dalam negeri, kinerja positif positive performance of the Indonesian economy in 2023 is
perekonomian Indonesia tahun 2023, diharapkan dapat expected to be the basis for sustainable growth in 2024. The
menjadi landasan keberlanjutan pertumbuhan tahun 2024. one-round presidential election will also accelerate ongoing
Pemilihan presiden yang berlangsung 1 (satu) putaran juga government programs and maintain domestic stability to
akan mempercepat program-program pemerintah yang provide certainty regarding the direction of the economy.
sedang berjalan dan menjaga stabilitas dalam negeri sehingga
memberikan kepastian terhadap arah perekonomian.
Pemanfaatan Anggaran Pendapatan dan Belanja Negara The Spending of the State Revenue and Expenditure Budget
(APBN) dari pemerintah yang menjabat saat ini diharapkan (APBN) of the current government is expected to be a boost
dapat menjadi pendongkrak pertumbuhan dengan to the growth considering that the APBN must also finance
mempertimbangkan bahwa APBN juga harus membiayai the plan to move the archipelago’s capital. Bank Indonesia
rencana pemindahan Ibukota Nusantara. Bank Indonesia estimates that Indonesia’s economy and inflation can grow by
memperkirakan perekonomian dan inflasi Indonesia dapat 4.7%-5.5% and 2.5+1% in 2024.
tumbuh sebesar 4,7%-5,5% dan 2,5+1% pada tahun 2024.
Pertambangan dan Perdagangan Batu Coal Mining and Trading
Bara
Pada tahun 2023, harga batu bara mengalami penurunan yang In 2023, coal prices have decreased quite significantly. ICE
cukup signifikan. Harga batu bara ICE Newcastle turun ke Newcastle Coal prices fell to the level of USD 172/ton, after
level USD 172/ton, setelah mencapai rekor tertinggi sebesar reaching a record high of USD 345/ton in 2022. This decline
USD 345/ton pada tahun 2022. Penurunan ini disebabkan was caused by several factors, including the slow global
oleh beberapa faktor, termasuk pemulihan ekonomi global economic recovery and abundant supply due to increased
yang lambat dan melimpahnya pasokan akibat kenaikan coal production from major producing countries, such as
produksi batu bara dari negara-negara produsen utama, China, India, and Australia.
seperti Tiongkok, India, dan Australia.
Secara umum, industri batu bara global diperkirakan akan In general, the global coal industry is expected to remain
tetap stabil pada tahun 2024, meskipun terdapat ekspansi stable in 2024, despite the massive expansion in EBT, which
besar-besaran pada EBT, yang terutama disumbangkan oleh is mainly contributed by China. Coal will remain an important
Tiongkok. Batu bara akan tetap menjadi sumber energi penting energy source for many countries, especially in Asia. In normal
bagi banyak negara, terutama di Asia. Dalam kondisi normal, condition, the global coal price trend in 2024 is expected to
tren harga batu bara global tahun 2024 diperkirakan masih remain low, due to the slow and still uneven global economic
akan tetap rendah, karena pemulihan ekonomi global yang recovery, increased coal production from major producing
lambat dan masih belum merata, peningkatan produksi batu countries, and increased use of renewable energy. Trends
bara dari negara-negara produsen utama, dan peningkatan in coal demand and price may change if global geopolitical
penggunaan EBT. Tren permintaan dan harga batu bara dapat conditions heat up.
berubah jika kondisi geopolitik global memanas.
Di dalam negeri, industri batu bara mengalami perkembangan Domestically, the coal industry has experienced quite
yang cukup signifikan, terutama dalam hal produksi dan significant development, especially in terms of production
ekspor. Berdasarkan ESDM, produksi batu bara Indonesia and exports. Based on ESDM, Indonesia’s coal production in
pada tahun 2023 mencapai 775 juta ton, meningkat 11,5% 2023 reached 775 million tons, an increase of 11.5% from the
dari target yang dipatok sebesar 695 juta ton. Angka ini target set at 695 million tons. This figure is the highest record
merupakan rekor tertinggi sepanjang sejarah produksi batu in the history of Indonesian coal production. This increase
bara Indonesia. Peningkatan produksi batu bara Indonesia ini in Indonesian coal production is partly due to increased
antara lain disebabkan karena peningkatan permintaan batu demand for coal from domestic and international markets.
bara dari pasar domestik dan internasional. Sementara itu, Meanwhile, in terms of exports, the IEA stated that Indonesia
dalam hal ekspor, IEA menyebutkan bahwa Indonesia masih is still the largest coal exporting country, surpassing Australia
menjadi negara pengekspor batu bara terbesar, melampaui and Russia, with an export volume of around 500 million tons
Australia dan Rusia, dengan volume ekspor sekitar 500 juta or 34.1% of the total global export supply of 1.47 billion tons.
ton atau 34,1% dari total pasokan ekspor global sebanyak
1,47 miliar ton.
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Analisis dan Pembahasan Manajemen
Batu bara Indonesia diperkirakan akan tetap menjadi sumber Indonesian coal is predicted to remain an important energy
energi penting untuk memenuhi kebutuhan listrik nasional source to meet national electricity needs in 2024. In line
pada tahun 2024. Sejalan harga batu bara global, harga batu with global coal prices, coal prices may remain low in 2024.
bara diperkirakan tetap rendah di tahun 2024. Sementara itu, Meanwhile, demand for coal from Asian countries remains
permintaan batu bara dari negara-negara Asia tetap kuat. strong. Demand is expected to continue to increase,
Permintaan diperkirakan akan tetap meningkat, terutama dari especially from countries in Asia, such as China, India, and
negara-negara di Asia, seperti Tiongkok, India, dan Jepang. Japan.
Perseroan, melalui entitas anak, senantiasa berupaya The Company, through its subsidiaries, always strives to
meningkatkan kinerja bisnis batu bara dari setiap aset yang improve the coal business performance of each asset owned
dimiliki dengan tetap memperhatikan K3, bersikap lebih by still paying attention to OHS, being more responsive in
responsif dalam memitigasi faktor cuaca, selektif dalam mitigating weather factors, selective in capital expenditure,
melakukan belanja modal, konsisten dalam mengembangkan consistent in developing infrastructure that supports coal
infrastruktur yang mendukung strategi pemasaran batu bara, marketing strategies, increasing efficiency production to
meningkatkan efisensi produksi untuk menekan biaya dan reduce costs and increase profitability, utilize environmentally
meningkatkan profitabilitas, memanfaatkan energi ramah friendly energy, develop operational digitalization, and be
lingkungan, mengembangkan digitalisasi operasional, dan alert to the global situation. [GRI 102-14]
sigap terhadap situasi global. [GRI 102-14]
Penyediaan Tenaga Listrik dan Uap Power and Steam Generation
Pemulihan ekonomi Indonesia terus mendorong peningkatan Indonesia’s economic recovery continues to encourage
investasi dan konsumsi listrik nasional pada tahun 2023. increased investment and national electricity consumption
Dalam siaran pers yang diterbitkan ESDM pada bulan Januari in 2023. In a press release issued by ESDM in January 2024,
2024, ESDM menyampaikan realisasi konsumsi listrik rata-rata ESDM stated that the actual electricity consumption in
setiap orang di Indonesia selama tahun 2023 mencapai 1.337 Indonesia throughout 2023 reached 1,337 kWh per capita,
kWh per kapita, naik 14% y-o-y melebihi target konsumsi which increased by 14% y-o-y exceeded the electricity
listrik pada tahun 2023 sebesar 1.336 kWh per kapita. Jumlah consumption target in 2023 of 1,336 kWh per capita. The
pelanggan listrik juga meningkat 7% melebihi target dari 83,2 number of electricity customers also increased by 7%,
juta pelanggan menjadi 88,4 juta pelanggan. exceeding the target from 83.2 million customers to 88.4
million customers.
Ditopang oleh kuatnya permintaan sektor industri dan rumah Supported by strong demand from the industrial and
tangga, PLN memperkirakan konsumsi listrik di Indonesia household sectors, PLN estimates that electricity consumption
akan bertumbuh sebesar 5,3% y-o-y pada tahun 2024. Untuk in Indonesia will grow by 5.3% y-o-y in 2024. For this reason,
itu, pemerintah Indonesia mengupayakan pembangunan the Indonesian government is working to build PLN and
pembangkit listrik PLN dan swasta dengan total kapasitas 30 private power plants with a total capacity of 30 GW by 2024.
GW pada tahun 2024.
Untuk mendukung rencana nol emisi karbon dunia untuk To support the world’s zero carbon emissions plan to achieve
mencapai netralitas karbon selambatnya pada tahun 2060, carbon neutrality by 2060, meet the NRE portion target of
memenuhi target porsi EBT sebesar 23% dalam bauran 23% in the national energy mix by 2025, and increase the
energi nasional pada tahun 2025, dan meningkatkan daya competitiveness of Indonesia’s power and steam generation
saing industri penyediaan tenaga listrik dan uap Indonesia industry in the future, the Indonesian government also
di masa depan, pemerintah Indonesia juga terus mendorong continues to encourage the development of EBT to reduce
pengembangan EBT untuk mengurangi ketergantungan dependence on fossil energy. In 2024, the Indonesian
terhadap energi fosil. Pada tahun 2024, pemerintah Indonesia government targets a solar power generation capacity of 1.7
menargetkan kapasitas pembangkit listrik tenaga surya GW and a wind power plant capacity of 0.8 GW.
sebesar 1,7 GW dan pembangkit listrik tenaga angin sebesar
0,8 GW.
Saat ini, Perseroan mengoperasikan 4 (empat) pembangkit Currently, the Company operates 4 (four) captive power plants
listrik captive dengan total kapasitas 300 MW di mana with a total capacity of 300 MW where the entire electricity
keseluruhan hasil produksi listrik dan uapnya disalurkan and steam production is distributed as electricity supply to
sebagai pasokan listrik kepada pabrik kertas entitas anak the paper factory of a subsidiary of the Sinarmas group. Apart
usaha grup Sinarmas. Selain itu, Perseroan juga memiliki from that, the Company also has a 25% share investment in 3
investasi saham sebesar 25% pada 3 (tiga) IPP dengan total (three) IPPs with a total capacity of 600 MW, all of which are
kapasitas 600 MW yang seluruhnya telah beroperasi secara fully operational.
penuh.
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Management Discussion and Analysis
Perseroan melalui entitas anak telah mulai menjajaki peluang The Company, through its subsidiaries, has begun exploring
untuk bertransisi dan masuk ke dalam lini bisnis energi surya opportunities to transition and enter the solar energy and
dan tenaga panas bumi. Dengan strategi ini, Perseroan geothermal energy business lines. With this strategy, the
optimis dapat tetap mempertahankan kinerja operasi yang Company is optimistic that it can maintain sustainable
berkelanjutan di bisnis penyediaan tenaga listrik. [GRI 102-14] operational performance in the power generation business.
[GRI 102-14]
Teknologi Technology
Pemanfaatan teknologi mengalami kemajuan yang pesat The use of technology has progressed rapidly in various
di berbagai sektor. Pemanfaatan kecerdasan buatan, sectors. The use of artificial intelligence, internet of things
perangkat internet of things yang memungkinkan otomatisasi devices that enable automation of various activities and
berbagai aktivitas dan pengumpulan data untuk analisis data collection for analysis and decision-making, and cloud
dan pengambilan keputusan, dan cloud computing semakin computing are increasingly being utilized in various fields,
dimanfaatkan dalam berbagai bidang, seperti e-commerce, such as e-commerce, banking, transportation, and health.
perbankan, transportasi, dan kesehatan. Perubahan gaya Changes in people’s lifestyles also mean that the need for
hidup masyarakat juga membuat kebutuhan video on demand, video-on-demand, gaming, and content creation continues
gaming, dan content creation juga terus berkembang. to grow.
Jumlah pengguna internet di Indonesia tercatat juga terus The number of internet users in Indonesia continues to
mengalami pertumbuhan yang pesat. Dalam laporan survei experience rapid growth. In a survey report released by the
yang dirilis oleh Asosiasi Penyelenggara Jasa Internet Association of Indonesian Internet Service Providers in early
Indonesia pada awal tahun 2024, jumlah pengguna internet 2024, the number of internet users in Indonesia has reached
di Indonesia telah mencapai lebih dari 221 juta orang dengan more than 221 million people with the internet penetration
tingkat penetrasi internet menyentuh angka 79,5% dari total rate reaching 79.5% of Indonesia’s total population in 2024,
populasi Indonesia pada tahun 2024, meningkat 2,8% dan an increase of 2.8 % and 1.4% compared to the number of
1,4% dibandingkan jumlah pengguna internet dan tingkat internet users and penetration rates in the previous period.
penetrasi pada periode sebelumnya. Pertumbuhan ini This growth shows excellent prospects in the technology
menunjukkan prospek yang sangat baik di bisnis teknologi. business. Unfortunately, currently, digital infrastructure is not
Sayangnya, saat ini, infrastruktur digital belum tersedia secara available evenly throughout Indonesia. Human resources who
merata di seluruh wilayah Indonesia. SDM yang ahli dalam are technology experts are also still very limited.
bidang teknologi juga masih sangat terbatas.
Perseroan berperan aktif untuk memanfaatkan peluang The Company plays an active role in taking advantage of
yang ada dengan terus memperluas prasarana infrastruktur existing opportunities by continuing to expand integrated
teknologi yang terintegrasi dan berkualitas tinggi serta and high-quality technological infrastructure and offering
melakukan penawaran ragam produk yang sesuai dengan a variety of products that suit market needs at competitive
kebutuhan pasar dengan harga yang kompetitif. [GRI 102-14] prices. [GRI 102-14]
Setelah berkiprah ke dalam bisnis dompet digital dan video After entering the digital wallet and video streaming
streaming di tahun 2022, pada tahun 2023, Perseroan business in 2022, in 2023, the Company began to explore
mulai menjelajahi bisnis layanan klinik & apotik berbasis technology-based clinical & pharmacy services businesses
teknologi dan bisnis pusat data. Strategi ini diharapkan and data center businesses. This strategy is expected to
dapat mendukung komitmen Perseroan dalam melakukan support the Company’s commitment to carrying out digital
transformasi digital. [GRI 102-14] transformation. [GRI 102-14]
Perdagangan Pupuk dan Bahan Kimia Fertilizer and Chemical Trading
Sebagai negara agraris, peran pertanian dan perkebunan As an agricultural country, the role of agriculture and
di Indonesia menjadi dominan dalam sistem perekonomian plantations in Indonesia is dominant in the national economic
nasional dan sangat vital dalam mendukung pembangunan system and is very vital in supporting the development of
sektor-sektor lainnya. Dengan terus bertambahnya populasi other sectors. As the world population continues to increase,
dunia, kebutuhan akan pangan serta kegiatan pertanian dan the need for food and agricultural and plantation activities is
perkebunan semakin meningkat. increasing.
Selain bergantung pada ketersediaan lahan dan iklim, Apart from depending on land availability and climate,
keberlanjutan pertanian dan perkebunan tak dapat the sustainability of agriculture and plantations cannot be
dilepaskan dari kebutuhan akan ketersediaan pupuk, separated from the need for the availability of fertilizers,
pestisida, dan bahan kimia. Berdasarkan Our World in Data, pesticides, and chemicals. Based on Our World in Data,
penggunaan pupuk per hektar lahan pertanian di Indonesia fertilizer use per hectare of agricultural land in Indonesia has
terus meningkat setidaknya dalam 6 (enam) dekade terakhir. continued to increase for at least the last 6 (six) decades.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 85
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Analisis dan Pembahasan Manajemen Pemenuhan pupuk saat ini masih relatif cukup sulit. Kesibukan Fulfillment of fertilizer is currently still relatively difficult. Rusia - sebagai salah satu produsen utama pupuk dunia - Russia’s preoccupation - as one of the world’s main fertilizer dalam menghadapi konflik berkepanjangan dengan Ukraina, producers - in dealing with the protracted conflict with membuat produksi pupuk di Rusia terganggu, sehingga Ukraine, has disrupted fertilizer production in Russia, resulting rantai pasokan bahan baku pupuk dan produk pupuk ke in the supply chain of fertilizer raw materials and fertilizer seluruh dunia - termasuk ke Indonesia - terganggu. Keadaan products throughout the world - including to Indonesia - menjadi lebih sulit setelah beberapa waktu lalu beberapa being disrupted. The situation became more difficult some negara penghasil pupuk lainnya mengambil kebijakan untuk time ago when several other fertilizer-producing countries membatasi ekspor untuk mengamankan pasokan pupuk dan adopted policies to limit exports to secure their domestic produksi pangan dalam negeri mereka. fertilizer supplies and food production. Perseroan menjalankan bisnis perdagangan pupuk dan bahan The Company runs a fertilizer and chemical trading business kimia melalui entitas anak. Produk pupuk dan bahan kimia through subsidiaries. Fertilizers and chemical products are diimpor untuk kemudian dijual guna memenuhi kebutuhan imported and then sold to meet domestic market needs. Until pasar domestik. Hingga saat ini, pendapatan dari bisnis ini now, income from this business has been mainly obtained terutama diperoleh dari penjualan pupuk ke grup perusahaan from fertilizer sales to the Sinarmas group of companies. Sinarmas. Untuk menghadapi kondisi persaingan yang ketat, sejak tahun To face intense competitive conditions, from 2021 to 2023, 2021 hingga tahun 2023, Perseroan melalui entitas anak telah the Company through its subsidiaries has carried out a melakukan audit secara komprehensif, mengimplementasikan comprehensive audit, implemented objective and key metode objective and key result untuk menghubungkan result methods to link team activities with the company’s aktivitas tim dengan misi strategis perusahaan, melakukan strategic mission, reorganized, and transformed branches reorganisasi dan transformasi cabang dari yang semula from those previously oriented towards operations become berorientasi pada operasi menjadi berorientasi pada laba, profit-oriented and develop supply chains. dan mengembangkan rantai pasokan. Ke depannya, Perseroan melalui entitas anak akan berfokus In the future, the Company through its subsidiary will focus on untuk mengupayakan pertumbuhan pendapatan dan seeking sustainable revenue and profit growth, digitalization, keuntungan yang berkelanjutan, melakukan digitalisasi, dan and exploring business development possibilities. The menjajaki kemungkinan pengembangan usaha. Perseroan dan company and its entities will consistently strive to strengthen entitas akan secara konsisten berupaya untuk memperkuat the supply chain and marketing team, expand the product rantai pasok dan tim pemasaran, melakukan perluasan marketing area beyond the Sinarmas group of companies, area pemasaran produk di luar grup perusahaan Sinarmas, optimize cost control, develop a variety of high-quality mengoptimalkan pengendalian biaya, mengembangkan general chemical products and specialty chemical products ragam produk kimia umum dan produk kimia khusus for various industries, and take advantage of opportunities berkualitas tinggi untuk berbagai industri, dan memanfaatkan business development of sulfuric acid, poly aluminum chloride peluang pengembangan bisnis asam sulfat, poly aluminium liquid, fungicides, and insecticides. [GRI 102-14] chloride liquid, fungisida, dan insektisida. [GRI 102-14] TINJAUAN OPERASI [GRI 2-6-A] [GRI 2-6-B] Operations Review [GRI 2-6-A] [GRI 2-6-B] Perseroan menjalankan 4 bisnis utama, yaitu pertambangan The Company carries out 4 main businesses, namely coal dan perdagangan batu bara, penyediaan tenaga listrik dan mining and trading, power and steam generation, technology, uap, teknologi, serta perdagangan pupuk & bahan kimia. and fertilizer & chemical trading. 86 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Management Discussion and Analysis
Kegiatan operasional bisnis pertambangan & perdagangan The operational activities of coal mining and trading,
batu bara, teknologi, dan perdagangan pupuk & bahan kimia technology, and fertilizer & chemical trading businesses are
dijalankan oleh Perseroan melalui entitas anak. Sedangkan carried out by the Company through its subsidiaries. The
kegiatan operasional bisnis penyediaan tenaga listrik dan uap operational activities of the power and steam generation
dijalankan secara langsung oleh Perseroan. business are carried out directly by the Company.
Pertambangan dan Perdagangan Batu Coal Mining and Trading
Bara
Perseroan menjalankan aktivitas pertambangan dan The Company carries out thermal coal mining and trading
perdagangan batu bara termal melalui GEMS dan entitas activities through GEMS and its subsidiaries as well as PT
anaknya serta PT DSSE Energi Mas Utama dan entitas anaknya. DSSE Energi Mas Utama and its subsidiaries. The main mining
Konsesi tambang utama yang dimiliki oleh GEMS dan PT concessions owned by GEMS and PT DSSE Energi Mas Utama
DSSE Energi Mas Utama beserta entitas anaknya terletak di and their subsidiaries are located in South Sumatra, Jambi,
Sumatra Selatan, Jambi, Kalimantan Tengah, dan Kalimantan Central Kalimantan, and South Kalimantan. As of December
Selatan. Per 31 Desember 2023, Perseroan melalui entitas 31, 2023, the Company through its subsidiaries owned total
anak memiliki total cadangan batu bara termal terbukti dan proven and probable thermal coal reserves of more than 1.07
terduga lebih dari 1,07 miliar ton. billion tons.
Letak Keberadaan Geografis [GRI 2-1-d] [GRI 2-6-b]
Geographical Presence [GRI 2-1-d] [GRI 2-6-b]
Thermal Coal
DSSE EMU
Kepemilikan Efektif 4 Konsesi Meliputi Area Agregat Nilai Kalori Rata-Rata Cadangan Batu Bara,
Effective Ownership Pertambangan (kira-kira) Average Calorific Value lebih dari
99.99% Mining Covering an Aggregate 2668-3580 Coal Reserved, over
Concessions Area (approximately) kcal/kg (arb) 0.07 m ton / b tons
86,363 Ha
GEMS
Kepemilikan Efektif 5 Konsesi Meliputi Area Agregat Nilai Kalori Rata-Rata Cadangan Batu Bara,
Effective Ownership Pertambangan (kira-kira) Average Calorific Value lebih dari
51.00% Mining Covering an Aggregate 2,835-6,528 Coal Reserved, over
Concessions Area (approximately) kcal/kg (arb) 1.07 m ton / b tons
66,204 Ha
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 87
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Analisis dan Pembahasan Manajemen
Rantai Pasokan dan Aliran Proses Bisnis Pertambangan dan Perdagangan Batu Bara Perseroan [GRI 2-6-b] [GRI 204-1]
Supply Chain and Process Flow of the Company’s Coal Mining and Trading Business [GRI 2-6-b] [GRI 204-1]
Pemasok *
Suppliers*
Penyebaran Sisa
Endapan Lumpur/
Area Pembuangan Limbah Revegetasi
Tanah Lapisan Atas
Waste Dump Area Revegetation
Banksoil /Spreading
(Topsoil)
Pembukaan Lahan,
Pemindahan lahan tanah atas
Land Clearing, Topsoil Removal
Pemindahan Tanah Atas/ Penambangan Batubara
Lapisan Penutup Coal Mining
Topsoil Overburden Removal
Coal Seam
Penghancuran ROM ke Pelabuhan
Batu Bara Penimbunan ROM to Port
Pengangkutan Batubara
Coal Crushing di Pelabuhan Coal Hauling
Port Stockpile
Pit ke ROM
ROM to Port
Storage Coal (ROM)
Pemuatan Tongkang
Barge Loading
Pengapalan
Transhipment
Pelanggan
Customer
Keterangan / Notes:
*) Nilai pengeluaran untuk mitra kerja lokal di bisnis pertambangan dan perdagangan batu bara pada tahun 2023 adalah lebih dari sebesar USD 252 juta, atau lebih
dari 9% dari total pengeluaran untuk mitra kerja.
*) The expenditure for local partners in the coal mining and trading business in 2023 was more than USD 252 million, or more than 9% of the total expenditure for
business partners.
88 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Management Discussion and Analysis
Produk batu bara Perseroan dan entitas anak memiliki The coal products of the Company and its subsidiaries have
spesifikasi sebagai berikut: the following specifications:
Analisis Perkiraan
BIB KIM TKS EMS BSL MAL PMS SKS
Proximate Analysis
Nilai Kalori 4,000- 4,800- 2,668-
kcal/kg as received 4,800 6,600 3,000 3,580 3,400
Calorific Value 4,200 5,000 3,350
Nilai Kalori 5,300- 5,900- 4,000-
g air dried 5,800 7,000 4,900 5,133 5,000
Calorific Value 5,500 6,200 5,190
Total Kelembaban
% as received 35-38 26-30 11-13 53-55 28-32 38-49 41.60 44
Total Moisture
Kelembaban Moisture g air dried 15-35 10-13 8-10 16-20 12-14 10-18 15.97 7-9
Abu
% air dried 4-6 14-18 8-10 5-8 7-8 2-25 6.85 8-10
Ash
Zat Terbang
% air dried 40 39 41 42 41 42 36.48 36-42
Volatile Matter
Karbon Tetap
% air dried 36-40 38 46 35 42 35 33.41 31-45
Fixed Carbon
Total Sulfur
% air dried 0.2-0.6 1-1.3 1.5-1.7 0.2-0.6 0.4-0.6 0.2-0.6 0.39 0.8
Total Sulphur
Hardgrove
Grindability Index % approximate 55-60 60 50 65 50 77 41 48-50
(HGI)
Ukuran
mm 0-50 0-50 0-50 0-50 0-50 0-50 0-50 0-50
Size
Pada tahun 2023, Perseroan melalui entitas anak mencatatkan In 2023, the Company through its subsidiaries recorded a total
total volume produksi batu bara sebesar 56,3 juta ton, atau volume of coal production of 56.3 million tons, or an increase
meningkat sebesar 12,1% dibandingkan total volume produksi of 12.1% compared to the total volume of coal production in
batu bara pada tahun 2022 sebesar 50,3 juta ton. Volume 2022 of 50.3 million tons. The volume of coal production in
produksi batu bara tahun 2023 tersebut terutama berasal dari 2023 mainly contributed from the mining activities of GEMS
kegiatan penambangan GEMS dan entitas anak (10,9% dari and its subsidiaries (10.9% of the Company’s total volume
total volume produksi batu bara Perseroan) serta PT DSSE of coal production) and PT DSSE Energi Mas Utama and its
Energi Mas Utama dan entitas anak memberikan kontribusi subsidiaries contributed 0.7% of the Company’s total volume
sebesar 0,7% dari total volume produksi batu bara Perseroan. of coal production. Meanwhile, 88.4% comes from GEAR
Sementara itu, 88.4% berasal dari GEAR dan entitas anak and its subsidiaries (excluding GEMS). The coal volume
(tidak termasuk GEMS). Kontribusi volume batu bara GEAR contribution of GEAR and its subsidiaries is calculated until
dan entitas anak diperhitungkan sampai dilakukannya the divestment of GEAR and its subsidiaries.
pelepasan GEAR dan entitas anak.
Sejalan dengan kenaikan volume produksi, volume penjualan In line with the increase in production volume, coal sales
batu bara meningkat dari 51,0 juta ton pada tahun 2022 volume increased from 51.0 million tons in 2022 to 56.8
menjadi 56,8 juta ton pada tahun 2023. Dari total volume million tons in 2023. Of the total volume of coal sales, 32.3%
penjualan batu bara tersebut sebanyak 32,3% tercatat was allocated to meet the domestic market. This amount
dialokasikan untuk memenuhi pasar dalam negeri. Jumlah ini exceeds the regulations set by the Government of 25%. The
melebihi regulasi yang ditetapkan Pemerintah sebesar 25%. realization of coal production volume and sales volume in
Realisasi volume produksi dan volume penjualan batu bara 2023 was higher than the target set by the Company, namely
pada tahun 2023 lebih tinggi dari target yang ditetapkan oleh 43.0 million tons and 56.4 million tons.
Perseroan yaitu sebesar 43,0 juta ton dan 56,4 juta ton.
Perseroan mencatatkan pendapatan dari bisnis The Company recorded revenue from the coal mining and
pertambangan dan perdagangan batu bara sebesar USD trading business of USD 4,673.4 million, a decrease of 17.8%
4.673,4 juta, menurun 17,8% dibandingkan pencapaian tahun compared to the achievement in 2022 of USD 5.684.0 million.
2022 sebesar USD 5.684,0 juta. Penurunan pendapatan The decrease was mainly due to the decline in coal prices
ini terutama dikarenakan penurunan harga batu bara dan and the divestment of GEAR and its subsidiaries in August
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 89
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Analisis dan Pembahasan Manajemen
pelepasan GEAR dan entitas anak sejak bulan Agustus 2023. 2023. The revenue obtained from the coal mining and trading
Pendapatan yang diperoleh dari bisnis pertambangan dan business contributed 93.2% of the Company’s total income
perdagangan batu bara ini memberikan kontribusi sebesar in 2023.
93,2% dari total pendapatan Perseroan pada tahun 2023.
Penyediaan Tenaga Listrik dan Uap Power and Steam Generation
Perseroan secara langsung mengoperasikan 4 (empat) The Company directly operates 4 (four) captive power
pembangkit listrik captive dengan total kapasitas 300 MW plants with a total capacity of 300 MW, located in Serang,
yang berlokasi di Serang, Tangerang, dan Karawang. Tangerang, and Karawang.
Perseroan melalui entitas anak juga berinvestasi di 3 (tiga) The Company through its subsidiary also invests in 3 (three)
pembangkit listrik di Sumatra Selatan, Sulawesi Tenggara dan power generation located in South Sumatra, Southeast
Kalimantan Tengah dengan total kapasitas 600 MW. Sulawesi, and Central Kalimantan with a total capacity 600
MW.
Letak Keberadaan Geografis [GRI 2-1-d] [GRI 2-6-b]
Geographical Presence [GRI 2-1-d] [GRI 2-6-b]
Captive
IPP
Captive
Company 4
Kepemilikan Efektif Jumlah unit Jumlah kapasitas
Effective Ownership Total units Total capacity
100% 300 MW
IPP
PT Datang DSSP
3
Kepemilikan Efektif Jumlah unit Jumlah kapasitas
Effective Ownership Total units Total capacity
Power Indonesia 25% 600 MW
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Management Discussion and Analysis
Rantai Pasokan dan Aliran Proses Bisnis Pembangkit Listrik Captive Perseroan [GRI 2-6-b] [GRI 204-1]
Supply Chain and Process Flow of the Company’s Captive Power Plants [GRI 2-6-b] [GRI 204-1]
PT Pindo Deli Pulp
Pemasok*
Suppliers* and Paper Mills
PT Indah Kiat
Pulp & Paper Tbk
Coal from Mine/Jetty Penghancur Batu Bara
Batu bara dari Tambang/Dermaga Coal Crusher
Bunker Batu Bara
Coal Bunker
Listrik ke Pelanggan
Electricity to Customers
Lapangan Batu Bara / Coal Yard
Perseroan / The Company
Pabrik Demin / Pabrik Desalin
Demin Plant / Desalin Plant
Menara Pendingin
Air Mentah Tangki Turbin Uap
Cooling Tower
Raw Water Pemulihan SteamTurbine
Recovery
Tank
UF RO
Pendingin Air
Water Cooling
Tangki Demin
HP Deaerator HP Heater
Demin Tank
Ketel Cerobong Asap
Boiler
ESP ID Fan Chimney
LP Deaerator LP Heater
Abu bawah
Untuk Abu Penyimpanan
(untuk penyimpanan abu)
To Ash Storage
Bottom Ash (to ash storage)
Minyak Abu Terbang
Oil Fly Ash
Bahan Bakar Minyak / Fuel Oil (IDO) Fly Ash Silo
Keterangan / Notes:
*) Nilai pengeluaran untuk mitra kerja lokal pada tahun 2023 adalah lebih dari 70% dari total pengeluaran untuk mitra kerja.
*) The expenditure for local partners in 2023 was more than 70% of the total expenditure for business partners.
Total offtake yang dihasilkan oleh 4 (empat) unit pembangkit The total offtake generated by the Company’s 4 (four) captive
listrik captive Perseroan adalah sebesar 0,9 juta MWh untuk power plants is 0.9 million MWh for electricity and 9.1 million
listrik dan 9,1 juta GJ untuk uap. Angka offtake untuk listrik GJ for steam. The offtake figure for electricity and steam
dan uap mencapai 87,9% dan 109,6% dari target yang telah reached 87.9% and 109,6% of the target set by the Company.
ditetapkan Perseroan.
Sejak tahun 2022, Perseroan telah menjajaki beberapa Since 2022, the Company has explored several opportunities
peluang dalam bisnis pembangkit listrik berbahan bakar EBT. in the EBT-fueled power generation business. The Company
Perseroan melalui PT Daya Mas Geopatra Pangrango, entitas through PT Daya Mas Geopatra Pangrango, a subsidiary, has
anak telah mendapatkan izin dari ESDM tentang penugasan obtained permission from ESDM regarding the assignment
survei pendahuluan dan eksplorasi panas bumi panas bumi of preliminary survey and geothermal exploration in Cipanas
di daerah Cipanas, Kabupaten Cianjur, Provinsi Jawa Barat. area, Cianjur Regency, West Java Province. Until December
Hingga 31 Desember 2023, Perseroan telah melakukan survei 31, 2023, the Company has conducted the preliminary survey
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Analisis dan Pembahasan Manajemen
pendahuluan dan akan berlanjut ke tahap eksplorasi pada and will continue to the exploration stage in Q3/Q4 2024.
Q3/Q4 tahun 2024.
Pada Oktober 2023, Perseroan melalui PT Daya Sukses In October 2023, the Company through PT Daya Sukses
Makmur Selaras, entitas anak, bersama dengan Trina Solar Makmur Selaras, a subsidiary, together with Trina Solar
Energy Development Pte. Ltd., dan PT PLN Indonesia Power Energy Development Pte. Ltd., and PT PLN Indonesia Power
Renewables membentuk sebuah perusahaan patungan untuk Renewables established a joint venture to produce solar cells
memproduksi sel dan panel surya dan saat ini sedang dalam and panels and currently in the manufacture construction
tahap pembangunan pabrik di Kawasan Industri Kendal, Jawa stage in the Kendal Industrial Area, Central Java. As of
Tengah. Hingga 31 Desember 2023, bisnis energi panas bumi December 31, 2023, the geothermal energy and solar energy
dan energi surya tersebut belum memberikan kontribusi businesses have not contributed revenue to the Company.
pendapatan kepada Perseroan. Perseroan berharap dapat The Company hopes to soon obtain positive results from
segera memperoleh hasil positif dari kedua bisnis tersebut these two businesses and can support the government’s net
dan dapat mendukung rencana emisi nol bersih pemerintah. zero emissions plan.
Pada tahun 2023, Perseroan mencatatkan pendapatan dari In 2023, the Company recorded revenue from the power and
bisnis penyediaan tenaga listrik dan uap sebesar USD 40,2 steam generation business of USD 40,2 million, a decrease
juta, turun sebesar 16,9% dibandingkan pencapaian tahun of 16,9% compared to the achievement in 2022 of USD 48.4
2022 sebesar USD 48,4 juta. Pendapatan yang diperoleh million. The revenue obtained from the power and steam
dari bisnis penyediaan tenaga listrik dan uap ini memberikan generation business contributed 0.8% of the Company’s total
kontribusi sebesar 0,8% dari total pendapatan Perseroan income in 2023.
pada tahun 2023.
Teknologi Technology
Perseroan menjalankan bisnis teknologi melalui PT DSST The Company manages its technology business through PT
Mas Gemilang dan entitas anaknya. Termasuk di dalam bisnis DSST Mas Gemilang and its subsidiaries. Included in this
teknologi ini adalah kegiatan usaha multimedia yang saat ini technology business are multimedia business activities which
dijalankan melalui PT Eka Mas Republik dan PT Innovate Mas are mainly managed through PT Eka Mas Republik and PT
Indonesia. Innovate Mas Indonesia.
Letak Keberadaan Geografis [GRI 2-1-d] [GRI 2-6-b]
Geographical Presence [GRI 2-1-d] [GRI 2-6-b]
3
7
Multimedia
Multimedia
PT Eka Mas Republik Kepemilikan Efektif Lokasi Home-pass Pelanggan
Effective Ownership Locations Home-passes Subscribers
99.99% 48 kota / cities 3,358,331 525,595
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Management Discussion and Analysis
Rantai Pasokan dan Alur Bisnis Bisnis Multimedia Perseroan [GRI 2-6-b] [GRI 204-1]
Supply Chain and Process Flow of the Company’s Multimedia Business [GRI 2-6-b] [GRI 204-1]
Pemasok* / Suppliers*
Penyedia Konten
PT Innovate Mas Indonesia
Content Provider
Kolaborasi Collaboration
Penyedia Layanan Internet
Internet Service Provider PT Eka Mas Republik
Headend & Content Fiber Optic Backbone FTTH Access Network (Housing/Apartment)
INTERNET ACCESS
HUB B SUB HUB A
FTTH Network Housing B1
BW Management
FTTH Network Housing B2
IP HEADEND OTT
Core
MIDDLEWARE ONT STB TV
HUB A
BRAS
SUB HUB B
OLT FAT
IP FO FDT
FAT
Network ODF FDT
MTI FAT
Switch CACHE EDGE
PHONE LAPTOP/PC
Billing
HUB C SERVER SERVER Pelanggan
Customer
Radius & DHCP
FTTH Network Housing B4
Softswitch
NOTE:
SUB HUB C
Provide by EMR
FTTH Network Housing B5
OLT - ODF
TV
PHONE
Headend: HUB: SUBHUB:
- OTT Middleware Backbone - 1 Hub for 1 Region Backbone - Shelter FTTH
- Radius & DHCP - HUB Shelter - OLT Feeder FDT FAT ONT
LAPTOP/PC
- Core Switch - BRAS/Ag. Switch - ODF
- Softswitch - OTT Edge Server - Genset
- Billing Server - Genset
Keterangan / Notes:
*) Pengeluaran untuk mitra kerja lokal pada untuk tahun 2023 diberikan kepada 100 pemasok lokal dan 50 kontraktor lokal.
*) The expenditures for local partner in 2023 was given to 100 local suppliers and 50 local contractors.
Hingga 31 Desember 2023, bisnis multimedia telah memasang As of December 31, 2023, the multimedia business had built
sebanyak 3.358.331 home-pass (+93,0%) dan memiliki 3,358,331 home-passes (+93.0%) and had acquired 525,595
525.595 pelanggan (+72,7%). Selama tahun 2023, Perseroan subscribers (+72.7%). During 2023, the Company through its
melalui entitas anak terutama fokus untuk meningkatkan subsidiaries primarily focused on increasing the number of
jumlah home-pass, sehingga jumlah home-pass terpasang home-passes, so that the number of home-passes installed at
pada akhir tahun 2023 berhasil melebihi target home-pass the end of 2023 succeeded in exceeding the set home-pass
yang ditetapkan, yaitu sebanyak 2.739.635 home-pass. target, namely 2,739,635 home-passes.
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Analisis dan Pembahasan Manajemen Perseroan melalui Golden Multimedia Holdings Pte. Ltd., The Company through Golden Multimedia Holdings Pte. entitas anak, melakukan investasi dalam Dalligent Solutions Ltd., a subsidiary, invested in Dalligent Solutions Pte. Ltd., Pte. Ltd., sebuah perusahaan induk di Singapura yang a holding company in Singapore established specifically for didirikan secara khusus untuk bisnis teknologi informasi. information technology businesses. Since 2020, through Sejak tahun 2020, melalui entitas anak Dalligent Solutions Dalligent Solutions Pte. Ltd.’s subsidiary, namely PT Dalligent Pte. Ltd., yaitu PT Dalligent Solusi Indonesia, Perseroan telah Solusi Indonesia, the Company has developed the KUPU mengembangkan aplikasi KUPU, sebuah aplikasi berbasis application, an artificial intelligence-based application that kecerdasan buatan yang mempertemukan pencari kerja matches job seekers with employers through skills-based dengan pemberi kerja melalui profil berbasis keterampilan. profiles. Perseroan melalui entitas anak juga telah melakukan The Company, through its subsidiaries, has also made berbagai investasi dalam bisnis teknologi untuk mendukung various investments in the technology business to support rencana strategis Perseroan dan menciptakan sinergi the Company’s strategic plans and create infrastructure usaha pengembangan infrastruktur dalam melakukan development business synergies in developing the digital pengembangan ekosistem digital dan memberikan nilai ecosystem and providing added value for the Company tambah bagi Perseroan, antara lain melakukan berbagai including investment into other various technology investasi di perusahaan teknologi lainnya. companies. Pada tahun 2023, Perseroan melalui entitas anak, juga telah In 2023, the Company, through its subsidiaries, has also mengembangkan platform pemasaran digital bernama developed a digital marketing platform called 1ENGAGE as a 1ENGAGE sebagai solusi teknologi untuk kebutuhan bisnis technology solution for business and MSME needs, exploring dan UMKM, menjajaki peluang bisnis pengembangan layanan business opportunities for developing data center services, pusat data, dan merambah ke bisnis layanan klinik & apotik and expanding into the clinical & pharmacy services business melalui operasional klinik dan farmasi yaitu GWS Medika dan through medical clinics and pharmacy stores operations, GWS Farma yang berlokasi di Kalibata City dan Springhill namely GWS Medika and GWS Farma located in Kalibata City Kemayoran, Jakarta. Melalui pendirian klinik-klinik tersebut and Springhill Kemayoran, Jakarta. Through the establishment Perseroan berharap dapat berkontribusi dalam memberikan of these clinics, the Company hopes to contribute to providing layanan kesehatan yang lebih baik kepada masyarakat. better health services to the community. Pada tahun 2023, bisnis teknologi mencatatkan pendapatan In 2023, the technology business recorded revenue of USD sebesar USD 92.0 juta, meningkat sebesar 39,4% dari 92.0 million, an increase of 39.4% from the previous year’s pendapatan tahun sebelumnya yaitu sebesar USD 66,0 revenue of USD 66.0 million. The revenue derived from the juta. Pendapatan yang diperoleh dari bisnis teknologi ini technology business contributed 1.8% of the Company’s total memberikan kontribusi sebesar 1,8% dari total pendapatan revenue in 2023. Perseroan pada tahun 2023. Perdagangan Pupuk dan Bahan Kimia Fertilizer and Chemical Trading Perseroan menjalankan kegiatan usahanya dalam bisnis The Company carries out its business activities in the fertilizer perdagangan pupuk dan bahan kimia melalui PT Rolimex and chemical trading business through PT Rolimex Kimia Kimia Nusamas, entitas anak. Produk diimpor untuk Nusamas, a subsidiary. Products are imported to meet memenuhi permintaan pasar dalam negeri. Pada tahun the domestic market demand. In 2023, the subsidiaries of 2023, entitas anak usaha grup Sinarmas masih mendominasi Sinarmas group still dominate sales revenue by 69% of total hasil penjualan sebesar 69% dari total penjualan dari bisnis sales of fertilizer and chemical trading business. perdagangan pupuk dan bahan kimia. 94 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Management Discussion and Analysis
Letak Keberadaan Geografis [GRI 2-1-d] [GRI 2-6-b]
Geographical Presence [GRI 2-1-d] [GRI 2-6-b]
Pupuk dan Bahan Kimia
Pupuk dan Bahan Kimia
PT Rolimex Kimia Nusamas Kepemilikan Efektif Lokasi
Effective Ownership Locations
99.99% 6 kota / cities
Rantai Pasokan dan Alur Bisnis Bisnis Perdagangan Pupuk dan Bahan Kimia Perseroan [GRI 2-6-b] [GRI 204-1]
Supply Chain and Process Flow of the Company’s Fertilizer and Chemical Trading Business [GRI 2-6-b] [GRI 204-1]
PT Rolimex Kimia Nusamas
Pemasok* Pemasok Lokal*
Suppliers* Local Suppliers*
Impor Pelanggan
Import Customer
Keterangan / Notes:
*) Nilai pengeluaran untuk mitra kerja lokal di bisnis perdagangan pupuk dan bahan kimia pada tahun 2023 adalah lebih dari sebesar USD 95
juta, atau lebih dari 3% dari total pengeluaran untuk mitra kerja.
*) The expenditure for local partners in the fertilizer and chemical business in 2023 was more than USD 95 million, or more than 3% of the total
expenditure for business partners.
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Analisis dan Pembahasan Manajemen Volume penjualan pupuk pada tahun 2023 adalah 243.001 The sales volume of fertilizer in 2023 was 243,001 MT, up MT naik 57,3% dari 154.516 MT pada tahun 2022. Volume 57.3% from 154,516 MT in 2022. This fertilizer sales volume penjualan pupuk ini mencapai 96,5% dari target yang telah reached 96.5% of the target set by the Company, due to the ditetapkan Perseroan, karena tidak tercapainya target failure to achieve sales targets to subsidiary entities of the penjualan ke entitas anak usaha grup Sinarmas. Sinarmas group. Volume penjualan pestisida juga mengalami kenaikan The volume of pesticide sales also increased by 12.3% to sebesar 12,3% menjadi 4.950 kiloliter dibandingkan dengan 4,950 kiloliters compared to pesticide sales in 2022 which was penjualan pestisida tahun 2022 yang tercatat sebanyak 4.406 recorded at 4,406 kiloliters. The sales volume of this pesticide kiloliter. Volume penjualan pestisida ini mencapai 74,0% dari reached 74.0% of the target set by the Company, due to the target yang telah ditetapkan Perseroan, karena diterapkannya implementation of customer selection to avoid payment seleksi pelanggan untuk menghindari kendala pembayaran. constraints. Penjualan bahan kimia ke berbagai perusahaan di dalam Sales of chemicals to various companies within and outside maupun luar grup Sinarmas juga meningkat pada tahun 2023. the Sinarmas group also increased in 2023. The sales volume Volume penjualan bahan kimia tahun 2023 tercatat 147.591 of chemicals in 2023 was 147,591 MT, up 23.9% from the sales MT, naik 23,9% dari volume penjualan bahan kimia tahun 2022 volume of chemicals in 2022 which was 119,154 MT. The sales yang tercatat sebanyak 119.154 MT. Volume penjualan bahan volume of this chemical reached 109.0% of the target set by kimia ini mencapai 109,0% dari target yang telah ditetapkan the Company. Perseroan. Secara keseluruhan, bisnis perdagangan pupuk dan bahan Overall, the fertilizer and chemical trading business kimia memberikan kontribusi pendapatan sebesar USD 208,2 contributed revenue of USD 208.2 million or 4.2% of the juta atau 4,2% dari total pendapatan Perseroan pada tahun Company’s total revenue in 2023. This number increased by 2023. Jumlah ini mengalami peningkatan 32,9% dibandingkan 32.9% compared to the previous year which was USD 156.7 tahun sebelumnya yang sebesar USD 156,7 juta. million. TINJAUAN PEMASARAN [GRI 2-6-B] Marketing Review [GRI 2-6-B] Pertambangan dan Perdagangan Batu Coal Mining and Trading Bara Perseroan senantiasa berupaya memenuhi kebijakan DMO The Company always seeks to comply with ESDM’s policy on dari ESDM, yaitu minimal 25% dari total produksi batu bara. DMO, which is a minimum of 25% of total coal production. Untuk mendukung penjualan batu bara di pasar domestik, To support coal sales in the domestic market, the Company Perseroan melalui entitas anak telah memiliki kontrak through subsidiary has entered long-term sales contracts penjualan jangka panjang dengan PLN, entitas anak usaha with PLN, subsidiary of the Sinarmas group, and several other grup Sinarmas, dan beberapa pelanggan lainnya, termasuk customers, including national smelter projects. untuk proyek-proyek smelter nasional. Pada tahun 2023, sebanyak 32,3% atau sekitar 18,2 juta In 2023, as much as 32.3% or around 18,2 million tons of the ton dari penjualan batu bara Perseroan dialokasikan untuk Company’s coal sales was allocated to meet the demand of memenuhi kebutuhan pasar domestik. Sedangkan sebanyak the domestic market. Meanwhile, 68.7% was allocated to 68,7% dialokasikan untuk pasar ekspor, seperti Tiongkok, export markets, such as China, India, South Korea, Thailand, India, Korea Selatan, Thailand, Filipina, Malaysia, Vietnam, Philippines, Malaysia, Vietnam, Japan, and Taiwan. The Jepang, dan Taiwan. Pangsa pasar Perseroan terhadap jumlah Company’s market share for domestic total coal production produksi batu bara dalam negeri sebanyak 775 juta ton adalah of 775 million tons was 7.3% in 2023, an increase compared to sebesar 7,3% pada tahun 2023, meningkat dibandingkan the coal market share in 2022 of 5.6%, respectively. [GRI 2-6-b] pangsa pasar batu bara tahun 2022 sebesar 5,6%. [GRI 2-6-b] 96 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Management Discussion and Analysis
Perseroan, melalui entitas anak, berupaya meningkatkan The Company, through its subsidiaries, seeks to improve
kinerja bisnis batu bara dari setiap aset yang dimiliki dengan the coal business performance of each asset owned by still
tetap memperhatikan K3, bersikap lebih responsif dalam paying attention to OHS, being more responsive in mitigating
memitigasi faktor cuaca, selektif dalam melakukan belanja weather factors, selective in capital expenditure, consistent
modal, konsisten dalam mengembangkan infrastruktur yang in developing infrastructure that supports coal marketing
mendukung strategi pemasaran batu bara, meningkatkan strategies, increasing efficiency production to reduce costs
efisensi produksi untuk menekan biaya dan meningkatkan and increase profitability, utilize environmentally friendly
profitabilitas, memanfaatkan energi ramah lingkungan, energy, develop operational digitalization, and be alert to the
mengembangkan digitalisasi operasional, dan sigap terhadap global situation. [GRI 102-14]
situasi global. [GRI 102-14]
Penyediaan Tenaga Listrik dan Uap Power and Steam Generation
Perseroan memproduksi listrik dan uap dari pembangkit The Company generates electricity and steam from its captive
listrik captive Perseroan yang seluruhnya dipasok ke PT Indah power plants, all of which are supplied to PT Indah Kiat Pulp
Kiat Pulp & Paper Tbk dan PT Pindo Deli Pulp & Paper Mills & Paper Tbk and PT Pindo Deli Pulp & Paper Mills based on
berdasarkan kontrak jangka panjang penjualan tenaga listrik. long-term power sales contracts. [GRI 2-6-b]
[GRI 2-6-b]
Kapasitas pembangkit listrik captive yang saat ini dioperasikan The capacity of the captive power plants currently operated
Perseroan adalah sekitar 0,4% dari total kapasitas terpasang by the Company is around 0.4% of the total installed capacity
pembangkit listrik nasional tahun 2023 sebesar 73,0 GW. of power plants nationally in 2023 of 73.0 GW.
Sejak beberapa tahun terakhir, Perseroan telah mempersiapkan In the last few years, the Company has prepared a strategic
rencana strategis menuju dunia ekonomi baru, termasuk plan for the new economic world, including a strategic plan for
rencana strategis bisnis energi untuk beralih ke bisnis energi the energy business to switch to a new and renewable energy
baru dan terbarukan. Perseroan telah menjajaki beberapa business. The Company has explored several opportunities
peluang dalam bisnis pembangkit listrik berbahan bakar EBT. in the EBT-fueled power generation business. The Company
Perseroan melalui PT Daya Mas Geopatra Pangrango, entitas through PT Daya Mas Geopatra Pangrango, a subsidiary, has
anak, telah mendapatkan izin dari ESDM tentang penugasan obtained permission from ESDM regarding the assignment of
survei pendahuluan dan eksplorasi panas bumi panas bumi preliminary surveys and geothermal exploration in Cipanas
di daerah Cipanas, Kabupaten Cianjur, Provinsi Jawa Barat. area, Cianjur Regency, West Java Province. Until December
Hingga 31 Desember 2023, Perseroan telah melakukan survei 31, 2023, the Company has conducted a preliminary survey
pendahuluan dan akan berlanjut ke tahap eksplorasi pada and will continue to the exploration stage in Q3-Q4 2024.
Q3/Q4 tahun 2024.
Pada Oktober 2023, Perseroan melalui PT Daya Sukses In October 2023, the Company through PT Daya Sukses
Makmur Selaras, entitas anak, bersama dengan Trina Solar Makmur Selaras, a subsidiary, together with Trina Solar
Energy Development Pte. Ltd., dan PT PLN Indonesia Power Energy Development Pte. Ltd., and PT PLN Indonesia Power
Renewables menandatangani perjanjian pemegang saham Renewables signed a shareholder agreement regarding a
terkait perusahaan patungan untuk memproduksi sel dan joint venture to produce solar cells and panels and currently
panel surya dan saat ini sedang dalam tahap pembangunan in the manufacture construction stage in the Kendal Industrial
pabrik di Kawasan Industri Kendal, Jawa Tengah. Area, Central Java.
Dengan pengembangan bisnis ini, Perseroan diharapkan With such business strategies, the Company expects to be
dapat mengembangkan pangsa pasar Perseroan di bisnis able to develop its market share in the power generation
penyediaan tenaga listrik. business.
Teknologi Technology
Hingga 31 Desember 2023, layanan multimedia entitas anak As of December 31, 2023, the Company subsidiary’s
Perseroan telah tersedia di 48 (empat puluh delapan) kota multimedia services were available in 48 (forty-eight) cities
di Indonesia. Dengan sebanyak 525.595 pelanggan, pangsa in Indonesia. With as many as 525,595 subscribers, the
pasar Perseroan di bisnis multimedia di Indonesia adalah Company’s market share in the multimedia business in
sekitar 4% pada tahun 2023. [GRI 2-6-b] Indonesia was around 4% in 2023. [GRI 2-6-b]
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Analisis dan Pembahasan Manajemen Untuk pengembangan bisnis multimedia, Perseroan melalui For the development of the technology business, the entitas anak berupaya untuk memanfaatkan peluang yang Company through subsidiaries seeks to take advantage ada dengan terus memperluas area layanan bisnis teknologi of existing opportunities by continuing to expand the di beberapa kota potensial di Indonesia, meningkatkan technology business service area in several potential cities kualitas layanan dengan menyediakan internet yang stabil in Indonesia, improving service quality by providing stable dan cepat, serta melakukan penawaran ragam produk yang and fast internet, and offering a variety of products that are menarik dan sesuai dengan kebutuhan pasar dengan harga attractive and suits market needs at competitive prices. yang kompetitif. Dengan melihat peluang besar yang ada dalam era Recognizing the great opportunities that exist in this era of perkembangan dan transformasi digital, Perseroan melalui information technology development, the Company through entitas anak telah mulai melakukan pengembangan aplikasi its subsidiaries has begun developing the KUPU application, KUPU, platform 1ENGAGE, dan layanan pusat data yang 1ENGAGE platform, and data center services which are diharapkan dapat memperluas jangkauan pemasaran bisnis expected to expand the marketing reach of the Company’s teknologi Perseroan dan mendukung komitmen Perseroan technology business and support the Company’s commitment dalam melakukan pengembangan bisnis teknologi. to developing technology business. Perdagangan Pupuk dan Bahan Kimia Fertilizer and Chemical Trading Pada tahun 2023, Perseroan mengimpor sekitar 3,0% pupuk In 2023, the Company had imported around 3.0% of fertilizers dan 6,3% pestisida dari total impor pupuk dan pestisida and 6,3% of pesticides from Indonesia’s total imports of Indonesia. Sebagian besar dari pupuk dan pestisida yang fertilizers and pesticides. Most of the imported fertilizers diimpor tersebut dialokasikan untuk memenuhi kebutuhan and pesticides are allocated to fulfill the domestic demand. dalam negeri. Saat ini, penjualan ragam produk Perseroan Currently, sales of the Company’s variety of products are still masih didominasi oleh penjualan ke entitas anak grup dominated by the subsidiaries of Sinarmas group. However, Sinarmas. Namun demikian, Perseroan melalui entitas the Company through its subsidiaries had succeeded in anak telah berhasil meningkatkan penjualan produk di free increasing its product sales in several free market areas market di beberapa area di Kalimantan, Jawa, dan Sumatra. in Kalimantan, Java, and Sumatra. The Company had also Perseroan juga telah berhasil melakukan ekspor pupuk urea succeeded in exporting urea fertilizer to Africa. [GRI 2-6-b] ke Afrika. [GRI 2-6-b] Perseroan melalui entitas anak terus berupaya untuk The Company through its subsidiary continuously seeks to mempertahankan penjualan produk ke entitas anak maintain its product sales to the subsidiaries of Sinarmas grup Sinarmas. Selain itu, untuk meningkatkan kinerja, group. Moreover, to improve performance, the Company Perseroan melalui entitas anak memiliki pusat penelitian through its subsidiary owns a research & development & pengembangan, berupaya untuk bekerja sama center, seeks to cooperate with leading global companies to dengan perusahaan-perusahaan global terkemuka untuk develop a variety of high-quality specialty chemical products mengembangkan ragam produk kimia khusus yang berkualitas for various industries, strengthened its supply chain and tinggi untuk berbagai industri, memperkuat rantai pasokan marketing team, expanded product marketing area beyond dan tim pemasaran, memperluas pemasaran produk di luar the Sinarmas group, and developed business opportunities penjualan ke grup Sinarmas, dan mengembangkan peluang for poly aluminum chloride liquid (PAC) to support increased bisnis poly aluminium chloride liquid (PAC) untuk mendukung sales of the Company’s specialty chemical products. peningkatan penjualan produk kimia khusus Perseroan. TEKNOLOGI INFORMASI Information Technology Perkembangan teknologi yang pesat mempengaruhi hampir Rapid technological developments affect almost all aspects semua aspek kehidupan manusia. Teknologi Informasi (IT) of human life. Information Technology (IT) has an increasingly memiliki peran yang semakin penting dalam kegiatan bisnis important role in business activities and company operations. dan operasional perusahaan. 98 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Management Discussion and Analysis
Perseroan secara berkala mengevaluasi dan mengembangkan The Company regularly evaluates and develops IT utilized
IT yang digunakan dalam lingkup bisnis Perseroan untuk within the Company’s business scope to build IT systems and
membangun sistem dan manajemen IT yang sejalan management that are in line with the best practices related
dengan praktik-praktik terbaik terkait konsep standardisasi, to the concepts of standardization, integration, simplification,
integrasi, simplifikasi, keandalan, otomatisasi, keamanan, reliability, automation, security, and scalability to support
dan skalabilitas demi menunjang kebutuhan bisnis dan business needs and build internal capabilities of the Company.
membangun kapabilitas internal Perseroan.
Organisasi Divisi Teknologi Informasi Organization of the Information
Technology Division
Sumber daya IT merupakan elemen kunci IT dalam mendukung IT resources are key elements of IT in supporting the
operasional dan pertumbuhan suatu organisasi. operations and growth of an organization.
Perseroan berupaya mengalokasikan sumber daya IT yang The Company seeks to allocate adequate IT resources
memadai dan menelaah secara berkala efektivitas kebijakan and regularly review the effectiveness of IT policies and
dan prosedur IT, termasuk kebijakan dan prosedur terkait procedures, including the policies and procedures related to
perlindungan terhadap keamanan dan kerahasiaan data protecting the security and confidentiality of the Company’s
Perseroan. data.
Divisi IT Perseroan saat ini memiliki 3 (tiga) unit kerja, yaitu: The IT division of the Company currently consists of 3 (three)
work units, namely:
• Unit Operasi & Insfrastruktur IT • IT Operation & Infrastructure
Unit ini bertanggung jawab atas pengelolaan insfrastruktur This unit is responsible for managing IT physical
fisik IT dan mendukung setiap pengguna IT agar dapat infrastructure and supporting every IT user to work
bekerja dengan nyaman comfortably
• Unit Keamanan & Tata Kelola IT • IT Security & Governance
Unit ini bertanggung jawab atas sistem pertahanan dan This unit is responsible for data and information defense
keamanan data dan informasi serta tata kelola IT and security systems as well as IT governance
• Unit Aplikasi & Pengembangan IT • IT Application & Development
Unit ini bertanggung jawab atas pengelolaan aplikasi This unit is responsible for managing business applications
bisnis dan aplikasi lainnya and other applications
Pencapaian Umum General Achievement
Beberapa pencapaian dan pengembangan yang telah Some of the achievements and developments that had been
dilakukan oleh divisi IT Perseroan pada tahun 2023 antara lain carried out by the IT division of the Company in 2023 include
sebagai berikut: the following:
• Menyediakan dasbor keuangan untuk mempermudah • Provided a financial dashboard to make it easier for
manajemen dalam mendapatkan akses langsung management to get direct access to monitor the
pemantauan kinerja entitas anak secara akurat, terkini, performance of subsidiaries in an accurate, up-to-date,
dan teratur untuk mendukung pembuatan keputusan and regular manner to make better informed and timely
yang lebih baik dan tepat waktu decisions
• Meningkatkan keamanan IT melalui simulasi serangan • Improved IT security through cyber-attack simulations to
siber untuk melindungi dari potensi kerentanan terhadap protect against potential vulnerabilities to cyber risks
risiko siber
• Memperbaharui SAP untuk memanfaatkan fungsionalitas • Updated SAP to take advantage of new business
bisnis baru dan memastikan kontinuitas dukungan functionality and ensure continuity of mainstream support
mainstream
• Mengevaluasi kembali kebijakan IT untuk meningkatkan • Re-evaluated IT policies to enhance the effectiveness of
efektivitas sumber daya IT, meningkatkan keamanan, dan IT resources, enhance security, and ensure compliance
memastikan kepatuhan
• Menerapkan perangkat pengelolaan aset IT untuk • Implemented IT asset management tools to enhance
meningkatkan pemantauan pada perangkat keras dan monitoring of utilized hardware and software
perangkat lunak yang digunakan
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Analisis dan Pembahasan Manajemen
• Meningkatkan aksesibilitas data dengan memanfaatkan • Improved data accessibility by leveraging the Company’s
sumber daya penyimpanan milik Perseroan available storage resources
Rencana Kerja untuk Tahun 2024 Work Plan for 2024
Untuk tahun 2024, divisi IT berencana untuk melakukan For 2024, the IT division plans to carry out several development
beberapa proyek pengembangan sebagai berikut: projects as follows:
• Melanjutkan proyek dasbor keuangan yang mencakup • Continue the financial dashboard project that includes
entitas anak yang lebih banyak dan ruang lingkup dasbor more subsidiaries and a wider scope of dashboards by
yang lebih luas dengan memasukkan aspek-aspek incorporating operational-related aspects
operasional
• Melanjutkan proyek digitalisasi dan otomasi untuk • Continue digitalization and automation projects for the
Perseroan dan entitas anak untuk meningkatkan efisiensi Company and its subsidiaries to improve efficiency and
dan transparansi serta mengadopsi satu sumber data transparency and to adopt a single data source for data
untuk konsistensi data consistency
• Meningkatkan keamanan IT melalui lanjutan simulasi • Improve IT security through advanced cyber attacks
serangan siber untuk melindungi dari potensi kerentanan simulation to protect against potential vulnerabilities to
terhadap risiko siber cyber risks
• Meningkatkan penggunaan SAP ke entitas baru anak • Increase the SAP utilization to new subsidiaries for better
untuk efektifitas transaksi yang lebih baik transaction effectiveness
• Memperbaharui situs Perseroan untuk lebih mencerminkan • Update the Company’s website to better reflect the
portofolio bisnis Perseroan, memperkuat citra merek, dan Company’s business portfolio, strengthen the brand
meningkatkan keterlibatan Pelanggan image, and increase customer engagement
PERISTIWA DAN/ATAU TRANSAKSI MATERIAL
DAN PIHAK BERELASI
Material and Related Party Transactions and/or Events
Informasi mengenai Aksi Korporasi Information on Corporate Actions
Investasi Investment
Pada tanggal 24 Januari 2023, PT Innovate Mas Utama, entitas On January 24, 2023, PT Innovate Mas Utama, a subsidiary,
anak, mengalihkan seluruh kepemilikan sahamnya yang transferred all of its shares representing 6.15% of the entire issued
mewakili 6,15% dari seluruh modal ditempatkan dan disetor and paid-up capital in MyRepublic Holdings Ltd. to Sunshine
dalam MyRepublic Holdings Ltd. kepada Sunshine Network Network Pte. Ltd., a subsidiary.
Pte. Ltd., entitas anak.
Pada tanggal 14-15 September 2023, Perseroan dan PT On September 14-15, 2023, the Company and PT DSSE Energi Mas
DSSE Energi Mas Utama, entitas anak, menjual kepemilikan Utama, a subsidiary, sold the share ownership representing 15.80%
sahamnya yang mewakili 15,80% dari seluruh modal of the total issued and paid-up capital in PT Smartfren Telecom Tbk.
ditempatkan dan disetor dalam PT Smartfren Telecom Tbk. The Company’s total share ownership in PT Smartfren Telecom Tbk
Total kepemilikan saham Perseroan dalam PT Smartfren as of December 31, 2023, was approximately 6.7%.
Telecom Tbk per 31 Desember 2023 adalah sekitar 6,7%.
Pada tanggal 27 Desember 2023, Shining Energy Pte. Ltd., On December 27, 2023, Shining Energy Pte. Ltd., a subsidiary,
entitas anak, mengalihkan seluruh kepemilikan sahamnya transferred all of its shares representing 15% of the entire
yang mewakili 15% dari seluruh modal ditempatkan dan issued and paid-up capital in Target Media Indonesia Limited
disetor dalam Target Media Indonesia Limited kepada to Sunshine Network Pte. Ltd., a subsidiary.
Sunshine Network Pte. Ltd., entitas anak.
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Management Discussion and Analysis
Divestasi Divestment
Pada tanggal 10 Agustus 2023, Perseroan mengalihkan On August 10, 2023, the Company transferred all share
seluruh kepemilikan sahamnya dalam Golden Energy ownership in Golden Energy Resources Limited to Duchess
Resources Limited kepada Duchess Avenue Pte. Ltd. Avenue Pte. Ltd.
Penggabungan Usaha Merger
Perseroan tidak melakukan penggabungan usaha pada tahun The Company did not perform any mergers in 2023.
2023.
Akuisisi Acquisition
Pada tanggal 12 Oktober 2023, PT Eka Mas Republik On October 12, 2023, PT Eka Mas Republik and PT Innovate
dan PT Innovate Mas Indonesia, entitas anak, melakukan Mas Indonesia, both of which are subsidiaries of the Company,
pengambilalihan PT Sarana Piranti Informatika dan PT Sintesa carried out a takeover of PT Sarana Piranti Informatika and PT
Sinergi Nusantara, melalui pengambilalihan saham PT Sarana Sintesa Sinergi Nusantara, through the takeover of PT Sarana
Piranti Informatika. PT Sarana Piranti Informatika merupakan Piranti Informatika shares. PT Sarana Piranti Informatika is the
induk dari PT Sintesa Sinergi Nusantara, suatu perusahaan parent of PT Sintesa Sinergi Nusantara, a company engaged
yang bergerak di bidang penyediaan layanan internet. in providing internet services.
Restrukturisasi Utang / Modal Debt / Capital Restructuring
Perseroan tidak melakukan restrukturisasi utang ataupun The Company did not perform any debt or capital
modal pada tahun 2023. restructuring in 2023.
Ekspansi dan/atau Pendirian Entitas Anak Expansion and/or Establishment of Subsidiary
Pada tanggal 20 Juli 2023, Perseroan melalui PT Daya Surya On July 20, 2023, the Company through PT Daya Surya Mas
Mas Makmur dan PT Daya Anugerah Sejati Utama, keduanya Makmur and PT Daya Anugerah Sejati Utama, both of which
entitas anak Perseroan, mendirikan PT Daya Mas Agra are subsidiaries of the Company, established PT PT Daya
Sejahtera dengan kegiatan usaha di bidang ketenagalistrikan. Mas Agra Sejahtera with business activities in the field of
electricity.
Pada tanggal 8 Agustus 2023, Perseroan melalui PT DSST On August 8, 2023, the Company through PT DSST Mas
Mas Gemilang dan PT Sinarmas Sukses Sejahtera, keduanya Gemilang and PT Sinarmas Sukses Sejahtera, both of
entitas anak Perseroan, mendirikan PT Eka Nusantara which are subsidiaries of the Company, established PT Eka
Gemilang dengan kegiatan usaha di bidang solusi teknologi. Nusantara Gemilang with business activities in the field of
technology solutions.
Pada tanggal 20 September 2023, Perseroan melalui PT GWS On September 20, 2023, the Company through PT GWS
Era Medika dan PT DSST Mas Gemilang, keduanya entitas Era Medika and PT DSST Mas Gemilang, both of which are
anak Perseroan, mendirikan PT GWS Prima Sentosa dengan subsidiaries of the Company, established PT GWS Prima
kegiatan usaha di bidang perdagangan. Sentosa with business activities in trading.
Pada tanggal 27 November 2023, Perseroan melalui PT DSST On November 27, 2023, the Company through PT DSST Mas
Mas Gemilang dan PT Sinarmas Sukses Sejahtera, keduanya Gemilang and PT Sinarmas Sukses Sejahtera, both of which
entitas anak Perseroan, mendirikan PT SMPlus Digital subsidiaries of the Company, established PT SMPlus Digital
Investama, PT SMPlus Sentra Data, dan PT SMPlus Sentra Investama, PT SMPlus Sentra Data, and PT SMPlus Sentra
Data Persada dengan kegiatan usaha melakukan aktivitas Data Persada with business activities of holding company and
perusahaan induk dan aktivitas hosting. hosting activities.
Penutupan Entitas Anak Closure of Subsidiary
Perseroan tidak melakukan penutupan entitas anak pada The Company did not deregister any subsidiary in 2023.
tahun 2023.
Pendanaan Financing
Pada tanggal 11 Januari 2023, PT Rolimex Kimia Nusamas, On January 11, 2023, PT Rolimex Kimia Nusamas, a subsidiary,
entitas anak, menandatangani perjanjian sehubungan signed an agreement in connection with amendments to the
Fasilitas pinjaman dengan PT Bank Central Asia Tbk, termasuk loan facilities with PT Bank Central Asia Tbk, including an
perpanjangan waktu, yaitu fasilitas time loan revolving extension of the loan period, i.e. time loan revolving facility
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 101
Page 102
Analisis dan Pembahasan Manajemen dengan plafon kredit sebesar USD 10.000.000, fasilitas kredit with a limit of up to USD 10,000,000, multi loan credit facility multi fasilitas dengan plafon kredit sebesar USD 50.000.000, with a limit of up to USD 50,000,000, and investment credit dan fasilitas kredit investasi dengan plafon kredit sebesar facility with a limit of up to Rp8,400,000,000. Rp8.400.000.000 Pada tanggal 3 Juli 2023, PT Eka Mas Republik, entitas anak, On July 3, 2023, PT Eka Mas Republik, a subsidiary, menandatangani perjanjian kredit sindikasi dari kreditur signed a syndicated credit agreement from syndicated sindikasi yang terdiri dari PT Bank Central Asia Tbk, PT Bank creditors consisting of PT Bank Central Asia Tbk, PT Bank Mandiri (Persero) Tbk, PT Bank Syariah Indonesia Tbk, dan Mandiri (Persero) Tbk, PT Bank Syariah Indonesia Tbk, PT Sarana Multi Infrastruktur (Persero) dengan plafon sampai and PT Sarana Multi Infrastruktur (Persero) with a limit of dengan sebesar Rp2.000.000.000.000 dan opsi akordeon up to Rp2,000,000,000,000 and an accordion option of sebesar Rp1.000.000.000.000. Rp1,000,000,000,000. Pada tanggal 20 Oktober 2023, BIB menandatangani fasilitas On October 20, 2023, BIB signed a working capital facility kredit modal kerja PT Bank Mandiri (Persero) Tbk dengan with PT Bank Mandiri (Persero) Tbk, with a limit up to plafon sampai dengan sebesar Rp2.050.000.000.000. Rp2,050,000,000,000. Pada tanggal 20 Oktober 2023, PT Bara Sentosa Lestari, On October 20, 2023, PT Bara Sentosa Lestari, a subsidiary, entitas anak, menandatangani fasilitas kredit modal kerja signed a working capital facility with PT Bank Mandiri (Persero) dengan PT Bank Mandiri (Persero) Tbk dengan plafon sampai Tbk with a limit up to Rp150,000,000,000. dengan sebesar Rp150.000.000.000. Pada tanggal 31 Oktober 2023, PT Surya Kalimantan Sejati, On October 31, 2023, PT Surya Kalimantan Sejati, a entitas anak, memperoleh fasilitas pinjaman dari PT Bank subsidiary, obtained loan facilities from PT Bank Central Asia Central Asia Tbk berupa fasilitas kredit investasi dibagi Tbk consisting of a term loan divided into tranche A with menjadi 2 yaitu tranche A dengan limit Rp248.772.286.084 a limit of Rp248,772,286,084 and tranche B with a limit of dan tranche B dengan limit Rp67.227.713.916. Rp67,227,713,916. Pada tanggal 24 November 2023, BIB menandatangani On November 24, 2023, BIB signed a working capital facility fasilitas kredit modal kerja dengan PT Bank Negara Indonesia with PT Bank Negara Indonesia (Persero) Tbk with a limit up (Persero) Tbk dengan plafon sampai dengan sebesar to Rp1,950,000,000,000. Rp1.950.000.000.000. Pada tanggal 18 Desember 2023, Perseroan menandatangani On December 18, 2023, the Company signed a loan facility perjanjian fasilitas pinjaman dengan PT Bank Central Asia Tbk agreement with PT Bank Central Asia Tbk with a limit of up to dengan plafon sampai dengan sebesar USD 197.000.000. USD 197,000,000. Pada tanggal 27 Desember 2023, Perseroan menandatangani On December 27, 2023, the Company signed a term loan perjanjian fasilitas pinjaman berjangka dengan kreditur facility agreement with syndicated creditors consisting of sindikasi yang terdiri dari PT Bank Mandiri (Persero) Tbk dan PT Bank Mandiri (Persero) Tbk and PT Bank Woori Saudara PT Bank Woori Saudara Indonesia 1906 Tbk dengan plafon Indonesia 1906 Tbk with a limit of up to USD181,500,000. sampai dengan sebesar USD181.500.000. Peristiwa Penting Lainnya Other Important Events Pada tanggal 2 Mei 2023, Perseroan telah mendapatkan On May 2, 2023, the Company obtained approval from persetujuan dari pemegang saham sehubungan rencana the shareholders regarding the restructuring plan of the restrukturisasi entitas anak Perseroan. Pada tanggal 10 Company’s subsidiaries. On August 10, 2023, the Company Agustus 2023, Perseroan telah menyelesaikan rencana has completed the restructuring plan of the Company’s restrukturisasi entitas anak dengan menerima saham GEMS subsidiaries by receiving GEMS shares distributed by GEAR yang dibagikan GEAR melalui pembagian dividen saham through the distribution of stock dividends in the form of berupa saham GEMS dan penurunan modal GEAR dengan GEMS shares and reduction of GEAR’s capital through by cara pengembalian modal oleh GEAR dalam bentuk means of return of capital by GEAR in the form of distribution pembagian saham GEMS, serta mengalihkan seluruh saham of GEMS shares, as well as transferred all GEAR shares owned GEAR yang dimiliki Perseroan kepada Duchess Avenue by the Company to Duchess Avenue Pte. Ltd. Information Pte. Ltd. Informasi sehubungan dengan transaksi ini telah regarding this transaction has been disclosed in the diumumkan dalam keterbukaan informasi Perseroan pada Company’s information disclosure dated August 10, 2023. tanggal 10 Agustus 2023. 102 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 103
Management Discussion and Analysis
Pada bulan Agustus dan September 2023, Perseroan telah In August and September 2023, the Company bought back
melakukan pembelian kembali sebanyak 154.105.327 154,105,327 shares with the value of Rp7,397,055,696,000.
saham Perseroan dengan nilai pembelian sebesar
Rp7.397.055.696.000.
Informasi mengenai Transaksi Afiliasi/ Information on Affiliated/Related Party
Berelasi dan Transaksi Benturan Transactions and Conflict-of-Interest
Kepentingan Transactions
Perseroan senantiasa berupaya melaksanakan transaksi afiliasi The Company seeks to carry out affiliated and/or related party
dan/atau berelasi, seperti pendanaan kepada entitas anak transactions, i.e. funding to subsidiaries whose shares are
yang sahamnya dimiliki setidaknya 99% oleh Perseroan dan owned at least 99% by the Company and transactions that are
transaksi yang merupakan kegiatan usaha yang dijalankan business activities carried out in order to generate revenues
dalam rangka menghasilkan pendapatan usaha dan and carried out routinely, repeatedly, and/or sustainably,
dijalankan secara rutin, berulang, dan/atau berkelanjutan, based on reasonable business principles, in accordance
dengan berlandaskan pada prinsip-prinsip bisnis yang wajar, with applicable laws and regulations. These transactions
sesuai dengan peraturan perundang-undangan yang berlaku. are carried out after going through the requesting and/or
Transaksi-transaksi ini dilakukan setelah melalui prosedur procuring goods and/or services procedures. [GRI 2-15-a] [ACGS
permintaan dan/atau pengadaan barang dan/atau jasa. [GRI (P)B.2.2.]
2-15-a] [ACGS (P)B.2.2.]
Informasi mengenai transaksi afiliasi sebagaimana dimaksud Information regarding affiliated transactions as referred to in
dalam POJK 42/2020 yang dilakukan oleh Perseroan the POJK 42/2020 conducted by the Company throughout
sepanjang tahun 2023 telah dipublikasikan pada laman BEI. 2023 has been published on the IDX website. The information
Informasi transaksi afiliasi yang dimaksud meliputi, antara on affiliated transactions includes, among others, capital
lain, peningkatan modal, restrukturisasi entitas anak, dan increases, restructuring of subsidiaries, and loan facilities
pemberian fasilitas pinjaman di dalam grup Perseroan. within the Company’s group.
Informasi mengenai perjanjian dan/atau transaksi dengan Information regarding agreements and/or transactions with
pihak berelasi dapat dilihat pada Laporan Keuangan related parties can be seen in the Company’s Consolidated
Konsolidasian Perseroan tahun buku 2023. [GRI 2-15-a] [ACGS (P) Financial Statements for the 2023 financial year. [GRI 2-15-a]
A.4.1.] [ACGS (P)A.4.1.]
Transaksi Afiliasi/Berelasi Affiliated/Related Party Transactions
Pada tanggal 27 November 2023, Perseroan melalui PT DSSP on November 27, 2023, the Company, through PT DSSP Power
Power Mas Sejahtera, entitas anak, melakukan peningkatan Mas Sejahtera, increased its equity participation in PT Daya
penyertaan modal dalam PT Daya Mas Geopatra Energi, Mas Geopatra Energi by subscribing to all new shares issued
entitas anak, dengan mengambil bagian seluruh saham by PT Daya Mas Geopatra Energi of 165,912 shares with a
baru yang diterbitkan oleh PT Daya Mas Geopatra Energi nominal value of Rp165,912,000,000. This Transaction is an
sejumlah 165.912 saham dengan nilai nominal sebesar affiliated transaction as referred to in POJK 42/2020, since PT
Rp165.912.000.000. Transaksi ini merupakan transaksi DSSP Power Mas Sejahtera and PT Daya Mas Geopatra Energi
afiliasi sebagaimana dimaksud dalam POJK 42/2020, karena are both indirect subsidiaries of the Company. Moreover,
PT DSSP Power Mas Sejahtera dan PT Daya Mas Geopatra there are similarities in the management between PT DSSP
Energi merupakan entitas anak tidak langsung Perseroan. Power Mas Sejahtera and PT Daya Mas Geopatra Energi. Mr.
Selain itu, terdapat kesamaan pengurus di antara PT DSSP Hermawan Tarjono, Mr. Alex Sutanto, and Mr. Lokita Prasetya
Power Mas Sejahtera dan PT Daya Mas Geopatra Energi. each serve as President Commissioner, Commissioner,
Bapak Hermawan Tarjono, Bapak Alex Sutanto, dan Bapak and President Director respectively in PT DSSP Power Mas
Lokita Prasetya masing-masing menjabat sebagai Komisaris Sejahtera and PT Daya Mas Geopatra Energi. Information
Utama, Komisaris, dan Direktur Utama di PT DSSP Power regarding this transaction has been disclosed in the
Mas Sejahtera dan PT Daya Mas Geopatra Energi. Informasi Company’s information disclosure dated November 28, 2023.
sehubungan dengan transaksi ini telah diumumkan dalam
keterbukaan informasi Perseroan pada tanggal 28 November
2023.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 103
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Analisis dan Pembahasan Manajemen
Pada tanggal 19 Desember 2023, Perseroan, melalui PT On December 19, 2023, the Company, through PT SMPlus
SMPlus Sentra Data Persada, entitas anak, menandatangani Sentra Data Persada, a subsidiary, signed a Sale and Purchase
Perjanjian Pengikatan Jual Beli dengan PT Smartfren Telecom Agreement with PT Smartfren Telecom Tbk and PT Smartel
Tbk dan PT Smartel Telecom untuk melakukan pembelian Telecom to purchase data center assets. This Transaction is
aset pusat data. Transaksi ini merupakan transaksi afiliasi an affiliated transaction as referred to in POJK 42/2020, since
sebagaimana dimaksud dalam POJK 42/2020, karena PT PT SMPlus Sentra Data Persada, PT Smartfren Telecom Tbk,
SMPlus Sentra Data Persada, PT Smartfren Telecom Tbk, and PT Smartel Telecom are all controlled, either directly
dan PT Smartel Telecom dikendalikan, baik secara langsung or indirectly, by the same party. Information regarding this
maupun tidak langsung, oleh pihak yang sama. Informasi transaction has been disclosed in the Company’s information
sehubungan dengan transaksi ini telah diumumkan dalam disclosure dated December 20, 2023.
keterbukaan informasi Perseroan pada tanggal 20 Desember
2023.
Transaksi Benturan Kepentingan Conflict-of-Interest Transactions
Pada tahun 2023, Perseroan tidak melakukan transaksi yang In 2023, the Company did not carry out any transaction with
mengandung benturan kepentingan sebagaimana dimaksud conflict of interests as referred to in the POJK 42/2020.
dalam POJK 42/2020.
Informasi mengenai Transaksi Material Information on Material Transactions
Pada tanggal 10 Agustus 2023, Perseroan telah menyelesaikan On August 10, 2023, the Company completed the
rencana restrukturisasi entitas anak dengan menerima saham restructuring plan by receiving GEMS shares distributed by
GEMS yang dibagikan GEAR melalui pembagian dividen GEAR through the distribution of stock dividends in the form
saham berupa saham GEMS dan penurunan modal GEAR of GEMS shares and reducing GEAR’s capital by means of
dengan cara pengembalian modal oleh GEAR dalam bentuk return of capital by GEAR in the form of distribution of GEMS
pembagian saham GEMS, serta mengalihkan seluruh saham shares, as well as transferring all GEAR shares owned by the
GEAR yang dimiliki Perseroan kepada Duchess Avenue Company to Duchess Avenue Pte. Ltd. Information regarding
Pte. Ltd. Informasi sehubungan dengan transaksi ini telah this transaction has been disclosed in the Company’s
diumumkan dalam keterbukaan informasi Perseroan pada information disclosure dated August 10, 2023.
tanggal 10 Agustus 2023.
Perseroan tidak memiliki kasus ketidakpatuhan terhadap The Company has had no cases of non-compliance with laws,
hukum, peraturan, dan perundang-undagan yang berkaitan rules, and regulations pertaining to material-related party
dengan transaksi material dengan pihak berelasi dalam 3 transactions in the past 3 (three) years. [ACGS (P)B.2.1.]
(tiga) tahun terakhir. [ACGS (P)B.2.1.]
Informasi mengenai perjanjian material dapat dilihat pada Information regarding material agreements can be seen in
Laporan Keuangan Konsolidasian Perseroan tahun buku the Company’s Consolidated Financial Statements for the
2023. [ACGS (P)A.4.1.] 2023 financial year. [ACGS (P)A.4.1.]
PERUBAHAN PERATURAN YANG BERPENGARUH
SIGNIFIKAN TERHADAP PERSEROAN
Regulatory Changes With Significant Impact on The Company
Peraturan Uraian
Regulation Description
Peraturan Menteri Keuangan No. Peraturan ini diundangkan dan ditetapkan pada tanggal 27 Juni 2023 dan berlaku sejak tanggal diundangkan.
66 tahun 2023 tentang Perlakuan Peraturan ini mengatur bahwa biaya penggantian atau imbalan yang diberikan dalam bentuk natura dan/
Pajak Penghasilan atas Penggantian atau kenikmatan berkenaan dengan pekerjaan atau jasa dapat dikurangkan dari penghasilan bruto untuk
atau Imbalan sehubungan dengan menentukan penghasilan kena pajak oleh pemberi kerja atau pemberi imbalan atau penggantian dalam
Pekerjaan atau Jasa yang Diterima bentuk natura dan/atau kenikmatan sepanjang merupakan biaya untuk mendapatkan, menagih, dan
atau Diperoleh dalam Bentuk Natural memelihara penghasilan. Perseroan senantiasa berupaya menjalankan kewajiban perpajakan dengan baik
dan/atau Kenikmatan dan menghindari risiko ketidakpatuhan.
104 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Management Discussion and Analysis
Peraturan Uraian
Regulation Description
Minister of Finance Regulation No. This regulation was stipulated and ractified on June 27, 2023, and has come into effect since the date
66 of 2023 on Income Tax Treatment of ratification. This regulation governs that replacement costs or compensation provided in kind and/or
of Compensation or Rewards in enjoyment in connection with work or services can be deducted from gross income to determine taxable
connection with Work or Services income by the employer or provider of compensation or compensation in kind and/or enjoyment as long as
Received or Obtained in the Form of it is a cost to obtain, collect, and maintain income. The Company seeks to carry out its tax obligations well
Kindness and/or Enjoyment and avoid the risk of non-compliance.
Peraturan Menteri Energi Sumber Peraturan ini ditetapkan dan diundangkan pada tanggal 20 Desember 2022 dan 27 Desember 2022 berlaku
Daya Manusia No. 16 tahun 2022 sejak tanggal 27 Desember 2022. Peraturan ini mengatur tata cara penyelenggaraan nilai ekonomi karbon
tentang Tata Cara Penyelenggaraan subsektor pembangkit tenaga listrik. Peraturan ini bertujuan mewujudkan komitmen pemerintah dalam
Nilai Ekonomi Karbon Subsektor kontribusi pengendalian emisi gas rumah kaca sektor energi. Perseroan senantiasa berupaya menjalankan
Pembangkit Tenaga Listrik kewajiban perpajakan dengan baik dan menghindari risiko ketidakpatuhan.
Regulation of the Minister of Energy This regulation was stipulated and ractified on December 20, 2022 and December 27, 2022, effective from
and Mineral Resources No. 16 of December 27, 2022. This regulation regulates procedures for implementing the carbon economic value
2022 on Procedures for Implementing of the electricity generation subsector. This regulation aims to realize the government’s commitment to
Carbon Economic Value in the Power contributing to controlling greenhouse gas emissions in the energy sector. The Company seeks to carry out
Generation Subsector its tax obligations well and avoid the risk of non-compliance.
Peraturan Pemerintah No. 50 tahun Peraturan ini ditetapkan dan diundangkan pada tanggal 12 Desember 2022 dan berlaku sejak tanggal
2022 tentang Tata Cara Pelaksanaan diundangkan. Peraturan ini mengatur pelaksanaan hak dan pemenuhan kewajiban perpajakan secara
Hak dan Pemenuhan Kewajiban elektronik. Perseroan senantiasa berupaya menjalankan kewajiban perpajakan dengan baik dan menghindari
Perpajakan risiko ketidakpatuhan.
Government Regulation No. 50 This regulation was stipulated and ractified on December 12, 2022 and is effective from the date of
of 2022 on Procedures for the promulgation. This regulation regulates the implementation of rights and fulfillment of tax obligations
Implementation of Rights and electronically. The Company seeks to carry out its tax obligations well and avoid the risk of non-compliance.
Fulfillment of Tax Obligations
Peraturan Pemerintah No. 26 Tahun Peraturan ini ditetapkan dan diundangkan pada tanggal 15 Agustus 2022 dan berlaku sejak tanggal
2022 tentang Jenis dan Tarif atas 14 September 2022. Peraturan ini mengatur perubahan tarif royalti batu bara dari 3% menjadi 6% bagi
Jenis Penerimaan Negara Bukan pemegang izin non-IUP dan IUPK dengan harga batu bara acuan (HBA) USD 70-90 per ton yang berlaku
Pajak yang Berlaku pada Kementerian efektif sejak 1 September 2022. Dengan peraturan ini, tarif royalti batu bara dikenakan secara progresif
Energi dan Sumber Daya Manusia sesuai dengan HBA.
Government Regulation No. 26 of This regulation was stipulated and ractified on August 15, 2022, and has come into effect since September
2022 on Types and Tariffs of Non- 14, 2022. This regulation governs the adjustment of the coal royalti rates from 3% to 6% for the holders of
Tax State Revenues Applicable to non-IUP and IUPK permits with coal price reference (HBA) of USD 70-90 per ton, effective from September 1,
the Ministry of Energy and Mineral 2022. With this regulation, coal royalty rates are imposed progressively in accordance with the HBA.
Resources
Peraturan Pemerintah No. 15 Tahun Peraturan ini ditetapkan dan diundangkan pada tanggal 11 April 2022. Peraturan ini mengatur penyesuaian
2022 tentang Perlakuan Perpajakan tarif royalti batu bara bagi pemegang Izin Usaha Pertambangan Khusus (IUPK), sebagai konsekuensi
dan/atau Penerimaan Negara Bukan perubahan status batu bara dari semula barang bukan kena pajak menjadi barang kena pajak yang berlaku
Pajak di Bidang Usaha Pertambangan efektif per 1 Januari 2022 untuk setiap IUPK yang diterbitkan sebelum tahun 2022 dan berlaku efektif per 1
Batu Bara Januari 2023 untuk semua IUPK yang diterbitkan tahun 2022 dan tahun-tahun berikutnya. Dengan peraturan
ini, masa depan industri pertambangan batu bara menjadi semakin menantang karena kewajiban pebayaran
royalti dari perusahaan batu bara ke negara akan bertambah. Peningkatan kontribusi pajak ini diharapkan
dapat mendorong pemulihan ekonomi nasional paska pandemi Covid-19. Oleh karena itu, perusahaan batu
bara harus dapat melakukan terobosan inovasi untuk meningkatkan efisiensi operasional.
Government Regulation No. 15 of This regulation was stipulated and ractified on April 11, 2022. This regulation governs the adjustment of
2022 on Treatment of Taxes and/or coal royalty rates for holders of Special Mining Business Permits (IUPK), as an effect of changing the coal
Non-Tax State Revenues in the Coal status from non-taxable goods to taxable goods which were effective since January 1, 2022, for IUPK issued
Mining Business Sector before 2022 and since January 1, 2023, for IUPK issued in 2022 onwards. With this regulation, the future
of the coal mining industry will become even more challenging because the obligation to pay royalties
from coal companies to the state will increase. The increase in tax contribution is expected to encourage
national economic recovery after the Covid-19 pandemic. Therefore, coal companies must be able to make
breakthrough innovations to improve operational efficiency.
Undang-Undang No. 7 Tahun 2021 Undang-undang ini ditetapkan dan diundangkan pada tanggal 29 Oktober 2021. Undang-undang ini,
tentang Harmonisasi Peraturan antara lain, menentukan pengeluaran yang boleh dan tidak boleh dibebankan sebagai biaya dan mengatur
Perpajakan perubahan tarif pajak pertambahan nilai dari 10% menjadi 11% sejak tanggal 1 April 2022 dan 12% mulai
1 Januari 2025, serta perubahan tarif pajak penghasilan badan sebesar 22% untuk tahun pajak 2022 dan
seterusnya. Dengan harmonisasi peraturan perpajakan ini, kewajiban pembayaran pajak perusahaan dan
masyarakat kepada pemerintah meningkat. Peningkatan kontribusi pajak ini diharapkan dapat mendorong
pemulihan ekonomi nasional pasca pandemi Covid-19.
Law No. 7 of 2021 on Harmonization This law was stipulated and ractified on October 29, 2021. This law, among others, determines the expenses
of Tax Regulations that may or may not be charged as fee, and governs the increase in value-added tax rate from 10% to 11%
from April 1, 2022, and to 12% by January 1, 2025, as well as changes in the corporate income tax rate to
22% starting from tax year 2022 onwards. With the harmonization of tax regulations, corporate and public
obligations of tax payment to the government increase. This increase in tax contribution is expected to
encourage national economic recovery post Covid-19 pandemic.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 105
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Analisis dan Pembahasan Manajemen
TINJAUAN KEUANGAN
Financial Review
Standar Penyajian Informasi Information Presentation Standard
Pembahasan dalam tinjauan keuangan ini dibuat berdasarkan The discussion in this financial review is based on the
informasi yang diperoleh dari Laporan Keuangan information from the Consolidated Financial Statements of
Konsolidasian Perseroan dan entitas anak (Grup) untuk the Company and its subsidiaries (the Group) for periods
periode yang berakhir pada tanggal-tanggal 31 Desember ended on December 31, 2023, and 2022, which were audited
2023 dan 2022 yang telah diaudit oleh KAP Mirawati Sensi by KAP Mirawati Sensi Idris and issued with an unqualified
Idris dan diterbitkan opini wajar tanpa pengecualian. opinion.
Penyajian informasi dalam laporan keuangan tersebut telah The presentation of information in the financial statements has
memenuhi Standar Akuntansi Keuangan di Indonesia. complied with Financial Accounting Standards in Indonesia.
Terdapat penyajian ulang laporan keuangan konsolidasian di There are restatements of consolidated financial statements
tahun 2019, 2020, 2021, dan 2022. [GRI 2-4] [ACGS (P)D.1.4.] in 2019, 2020, 2021, and 2022. [GRI 2-4] [ACGS (P)D.1.4.]
Kebijakan Akuntansi dan Perubahannya Accounting Policy and its Changes
[GRI 2-2-c] [GRI 2-2-c]
Laporan keuangan konsolidasian meliputi laporan keuangan The consolidated financial statements incorporate the
Perseroan dan entitas-entitas (termasuk entitas terstruktur) financial statements of the Company and entities (including
yang dikendalikan oleh Perseroan. Pengendalian diperoleh structured entities) controlled by the Company. Control is
apabila Grup memiliki seluruh hal berikut ini: achieved when the Group has all the followings:
• kekuasaan atas investee • power over the investee
• eksposur atau hak atas imbal hasil variabel dari • exposure or rights, to variable returns from its involvement
keterlibatannya dengan investee, dan with the investee, and
• kemampuan untuk menggunakan kekuasaannya atas • ability to use its power to affect its returns
investee untuk mempengaruhi jumlah imbal hasil Grup
Pengkonsolidasian entitas anak dimulai pada saat Grup Consolidation of a subsidiary begins when the Group obtains
memperoleh pengendalian atas entitas anak dan berakhir control over the subsidiary and ceases when the Group loses
pada saat Grup kehilangan pengendalian atas entitas anak. control of the subsidiary. Specifically, income and expenses
Secara khusus, penghasilan dan beban entitas anak yang of a subsidiary acquired or disposed of during the period are
diakuisisi atau dilepaskan selama periode berjalan termasuk included in the consolidated statement of profit or loss and
dalam laporan laba rugi dan penghasilan komprehensif lain other comprehensive income from the date the Group gains
konsolidasian sejak tanggal Grup memperoleh pengendalian control until the date when the Group ceases to control the
sampai dengan tanggal Grup kehilangan pengendalian atas subsidiary.
entitas anak.
Seluruh aset dan liabilitas, ekuitas, penghasilan, beban dan All intragroup assets and liabilities, equity, income, expenses
arus kas dalam intra kelompok usaha terkait dengan transaksi and cash flows relating to transactions between members
antar entitas dalam Grup dieliminasi secara penuh dalam of the Group are eliminated in full on consolidated financial
laporan keuangan konsolidasian. statements.
Laba rugi dan setiap komponen penghasilan komprehensif Profit or loss and each component of other comprehensive
lain diatribusikan kepada pemilik Perseroan dan kepentingan income are attributed to the owners of the Company and to
nonpengendali (KNP) meskipun hal tersebut mengakibatkan the non-controlling interest (NCI) even if this results in the NCI
KNP memiliki saldo defisit. having a deficit balance.
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KNP disajikan dalam laporan laba rugi dan penghasilan NCI is presented in the consolidated statement of profit or
komprehensif lain konsolidasian dan dalam ekuitas pada loss and other comprehensive income and under the equity
laporan posisi keuangan konsolidasian, terpisah dari bagian section of the consolidated statement of financial position,
yang dapat diatribusikan kepada pemilik Perseroan. separately from the corresponding portion attributable to
owners of the Company.
Transaksi dengan KNP yang tidak mengakibatkan hilangnya Transactions with NCI that do not result in loss of control are
pengendalian dicatat sebagai transaksi ekuitas. Selisih antara accounted for as equity transactions. The difference between
nilai wajar imbalan yang dialihkan dengan bagian relatif atas the fair value of any consideration paid and the relevant share
nilai tercatat aset bersih entitas anak yang diakuisisi dicatat acquired of the carrying value of net assets of the subsidiary
di ekuitas. Keuntungan atau kerugian dari pelepasan kepada is recorded in equity. Gains or losses on disposals to NCI are
KNP juga dicatat di ekuitas. also recorded in equity.
Kombinasi bisnis, kecuali kombinasi bisnis entitas Business combinations, except business combinations among
sepengendali, dicatat dengan menggunakan metode entities under common control, are accounted for using the
akuisisi. Biaya perolehan dari sebuah akuisisi diukur pada acquisition method. The cost of an acquisition is measured
nilai agregat imbalan yang dialihkan, diukur pada nilai wajar as the aggregate of the consideration transferred, measured
pada tanggal akuisisi dan jumlah setiap KNP pada pihak yang at the acquisition date fair value and the amount of any NCI
diakuisisi. Untuk setiap kombinasi bisnis, pihak pengakuisisi in the acquiree. For each business combination, the acquirer
mengukur KNP pada entitas yang diakuisisi pada nilai wajar measures the NCI in the acquiree either at fair value or at the
atau sebesar proporsi kepemilikan KNP atas aset neto yang proportionate share of the acquiree’s identifiable net assets.
teridentifikasi dari entitas yang diakuisisi. Biaya-biaya akuisisi Acquisition related costs incurred are directly expensed and
yang timbul dibebankan langsung dan disajikan sebagai included in “Other Expenses”.
“Beban Lain-Lain”.
Ketika melakukan akuisisi atas sebuah bisnis, Grup When the Group acquires a business, it assesses the financial
mengklasifikasikan dan menentukan aset keuangan assets acquired and liabilities assumed for appropriate
yang diperoleh dan liabilitas keuangan yang diambil alih classification and designation in accordance with the
berdasarkan pada persyaratan kontraktual, kondisi ekonomi contractual terms, economic circumstances and pertinent
dan kondisi terkait lain yang ada pada tanggal akuisisi. Grup conditions as of the acquisition date. The Group has an
dapat memilih untuk menerapkan ‘pengujian konsentrasi option to apply a ‘fair value concentration test’ that permits a
nilai wajar’ yang mengijinkan penilaian yang disederhanakan simplified assessment of whether an acquired set of activities
apakah rangkaian aktivitas dan aset yang diakuisisi bukan and assets is not a business. The concentration test can be
merupakan suatu bisnis. Pengujian konsentrasi dapat applied on a transaction-by-transaction basis. The optional
diterapkan secara terpisah untuk setiap transaksi. Pengujian concentration test is met if substantially all of the fair value
konsentrasi opsional terpenuhi jika secara substansial seluruh of the gross assets acquired is concentrated in a single
nilai wajar aset bruto yang diakuisisi terkonsentrasi dalam identifiable asset or Group of similar identifiable assets. If the
aset teridentifikasi tunggal atau kelompok aset teridentifikasi test is met, the set of activities and assets is determined not
serupa. Jika pengujian terpenuhi, rangkaian aktivitas dan to be a business and no further assessment is needed. If the
aset ditentukan bukan merupakan suatu bisnis dan tidak test is not met, or if the Group elects not to apply the test,
diperlukan penilaian lanjutan. Jika pengujian tidak terpenuhi a detailed assessment must be performed by applying the
atau jika Grup memilih untuk tidak menerapkan pengujian normal requirements in PSAK No. 22 regarding “Business
tersebut, penilaian yang detail harus dilakukan sesuai dengan Combination”.
persyaratan normal dalam PSAK No. 22 mengenai “Kombinasi
Bisnis”.
Jika kombinasi bisnis dilakukan secara bertahap, pada If the business combination is achieved in stages, the
tanggal akuisisi pihak pengakuisisi mengukur kembali nilai acquisition date fair value of the acquirer’s previously held
wajar kepentingan ekuitas yang dimiliki sebelumnya pada equity interest in the acquiree is remeasured to fair value at
pihak yang diakuisisi dan mengakui keuntungan atau kerugian the acquisition date through profit or loss.
yang dihasilkan dalam laba rugi.
Pada tanggal akuisisi, goodwill awalnya diukur pada harga At the acquisition date, goodwill is initially measured at
perolehan yang merupakan selisih lebih nilai agregat dari cost being the excess of the aggregate of the consideration
imbalan yang dialihkan dan jumlah yang diakui untuk KNP transferred and the amount recognized for NCI over the net
atas aset bersih teridentifikasi yang diperoleh dan liabilitas identifiable assets acquired and liabilities assumed. If this
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Analisis dan Pembahasan Manajemen
yang diambil alih. Jika nilai agregat tersebut lebih kecil dari consideration is lower than the fair value of the net assets of
nilai wajar aset bersih entitas anak yang diakuisisi, selisih the subsidiary acquired, the difference is recognized in profit
tersebut diakui dalam laba rugi. or loss.
Setelah pengakuan awal, goodwill diukur pada jumlah After initial recognition, goodwill is measured at cost less
tercatat dikurangi akumulasi kerugian penurunan nilai. Untuk any accumulated impairment losses. For the purpose
tujuan uji penurunan nilai, goodwill yang diperoleh dari suatu of impairment testing, goodwill acquired in a business
kombinasi bisnis, sejak tanggal akuisisi, dialokasikan kepada combination is, from the acquisition date, allocated to each of
setiap Unit Penghasil Kas (“UPK”) dari Perseroan dan/atau the Company and/or its subsidiaries’ Cash-Generating Units
entitas anak yang diharapkan akan menerima manfaat dari (“CGU”) that are expected to benefit from the combination,
sinergi kombinasi tersebut, terlepas dari apakah aset atau irrespective of whether other assets or liabilities of the
liabilitas lain dari pihak yang diakuisisi dialokasikan ke UPK acquiree are assigned to those CGUs.
tersebut.
Jika goodwill telah dialokasikan pada suatu UPK dan operasi Where goodwill forms part of a CGU and part of the operation
tertentu atas UPK tersebut dihentikan, maka goodwill yang within that CGU is disposed of, the goodwill associated
diasosiasikan dengan operasi yang dihentikan tersebut with the operation disposed of is included in the carrying
termasuk dalam jumlah tercatat operasi tersebut ketika amount of the operation when determining the gain or loss
menentukan keuntungan atau kerugian dari pelepasan. on disposal of the operation. Goodwill disposed of in this
Goodwill yang dilepaskan tersebut diukur berdasarkan nilai circumstance is measured based on the relative values of the
relatif operasi yang dihentikan dan porsi UPK yang ditahan. operation disposed of and the portion of the CGU retained.
Imbalan kontinjensi yang dialihkan oleh pihak pengakuisisi Any contingent consideration to be transferred by the
diakui sebesar nilai wajar pada tanggal akuisisi. Perubahan acquirer will be recognized at fair value at the acquisition
nilai wajar atas imbalan kontinjensi setelah tanggal akuisisi date. Subsequent changes to the fair value of the contingent
yang diklasifikasikan sebagai aset atau liabilitas, akan diakui consideration which is deemed to be an asset or liability will
dalam laba rugi atau penghasilan komprehensif lain sesuai be recognized in accordance with PSAK No. 55 regarding
dengan PSAK No. 55 mengenai “Instrumen Keuangan”. Jika “Financial Instruments”. If the contingent consideration is
diklasifikasikan sebagai ekuitas, imbalan kontinjensi tidak classified as equity, it should not be measured until it is finally
diukur kembali dan penyelesaian selanjutnya diperhitungkan settled within equity.
dalam ekuitas.
Jika proses akuntansi awal untuk kombinasi bisnis belum If the initial accounting for a business combination is
selesai pada akhir periode pelaporan saat kombinasi terjadi, incomplete by the end of the reporting period in which the
maka Grup melaporkan jumlah sementara untuk pos-pos combination occurs, the Group reports provisional amounts
yang proses akuntansinya belum selesai. Jumlah-jumlah for the items for which the accounting is incomplete. Those
sementara tersebut disesuaikan selama periode pengukuran, provisional amounts are adjusted during the measurement
atau aset atau liabilitas tambahan diakui, untuk mencerminkan period, or additional assets or liabilities are recognized,
informasi baru yang diperoleh tentang fakta dan keadaan to reflect new information obtained about facts and
yang ada pada tanggal akuisisi yang jika diketahui, akan circumstances that existed at the acquisition date that, if
berdampak pada pengukuran jumlah-jumlah yang diakui known, would have affected the amounts recognized at that
pada tanggal tersebut. date.
Penerapan standar akuntansi keuangan revisi berikut, yang The application of the following revised financial accounting
berlaku efektif 1 Januari 2023 dan relevan bagi Grup, namun standards, which are effective from January 1, 2023 and
tidak menyebabkan perubahan signifikan atas kebijakan relevant for the Group, did not result in substantial changes
akuntansi Grup dan tidak berdampak material terhadap to the Group’s accounting policies and had no material
jumlah-jumlah yang dilaporkan dalam laporan keuangan impact on the amounts reported in the current or prior year’s
konsolidasian: consolidated financial statements:
1. Amandemen PSAK No. 1, “Penyajian Laporan Keuangan” 1. Amendment to PSAK No. 1, “Presentation of Financial
tentang Pengungkapan Kebijakan Akuntansi yang Statements” regarding Disclosure of Accounting Policies
Mengubah Istilah “Signifikan” menjadi “Material” dan that Change the Term “Significant” to “Material” and
Memberi Penjelasan mengenai Kebijakan Akuntansi Provide Explanations of Material Accounting Policies.
Material.
2. Amandemen PSAK No. 16, Aset Tetap: Hasil sebelum 2. Amendments to PSAK No. 16, Property, Plant and
Penggunaan yang Diintensikan. Equipment: Proceeds before Intended Use.
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3. Amandemen PSAK No. 25, Kebijakan Akuntansi, 3. Amendments to PSAK No. 25, Accounting Policies,
Perubahan Estimasi Akuntansi dan Kesalahan: Definisi Changes in Accounting Estimates and Errors: Definition
Estimasi Akuntansi. of Accounting Estimates.
4. Amandemen PSAK No. 46, Pajak Penghasilan: Pajak 4. Amendments to PSAK No. 46, Income Taxes: Deferred
Tangguhan terkait Aset dan Liabilitas yang Timbul dari Tax related to Assets and Liabilities Arising from a Single
Transaksi Tunggal. Transaction.
Informasi mengenai kebijakan akuntansi dan perubahannya The information regarding accounting policy and its changes
dapat dilihat di Laporan Keuangan Konsolidasian bagian can be seen in the Consolidated Financial Statement in
No. 2 mengenai “Ikhtisar Kebijakan Akuntansi dan Pelaporan section No. 2 regarding “Summary of Significant Accounting
Keuangan Penting” dan No. 41 mengenai “Standar Akuntansi and Financial Reporting Policies” and No. 41 regarding “New
Keuangan Baru”. Financial Accounting Standards”.
Posisi Keuangan Financial Position
ASET ASSETS
Dalam juta USD, kecuali dinyatakan lain In million USD, unless otherwise stated
Kenaikan
Kenaikan
(Penurunan)
(Penurunan)
Kontribusi Kontribusi Kontribusi Increase
ASET 2023 2022 2021 Increase ASSETS
Contribution Contribution Contribution (Decrease)
(Decrease)
2022 vs
2023 vs 2022
2021
Aset Lancar 1,382.8 45.1% 2,263.8 34.8% 1,142.0 37.1% (38.9)% 98.2% Current
Assets
Aset Tidak 1,680.5 54.9% 4,233.4 65.2% 1,939.1 62.9% (60.3)% 118.3% Noncurrent
Lancar Assets
Jumlah Aset 3,063.3 100.0% 6,497.2 100.0% 3,081.1 100.0% (52.9)% 110.9% Total
Assets
ASET 2023 2022
Aset Lancar 1,382.8 2,263.8
Aset Tidak Lancar 1,680.5 4,233.4
Jumlah Aset 3,063.3 6,497.2
45.1%
2023 54.9% 34.8%
2022 65.2%
Aset Tidak Lancar / Non-current Assets Aset Tidak Lancar / Non-current Assets
Aset Lancar / Current Assets Aset Lancar / Current Assets
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Analisis dan Pembahasan Manajemen
Total aset Grup pada tanggal 31 Desember 2023 adalah USD The Group’s total assets as of December 31, 2023, amounted
3.063,3 juta, turun 52,9% dari USD 6.497,2 juta pada tanggal to USD 3,063.3 million, decreased by 52.9% from USD 6,497.2
31 Desember 2022. Aset Grup terdiri dari 45,1% aset lancar million as of December 31, 2022. The Group’s assets consisted
dan 54,9% aset tidak lancar. of 45.1% current assets and 54.9% non-current assets.
Total aset Grup pada tanggal 31 Desember 2022 adalah USD The Group’s total assets as of December 31, 2022, amounted
6.497,2 juta, naik 110,9% dari USD 3.081,1 juta pada tanggal to USD 6,497.2 million, increased by 110.9% from USD 3,081.1
31 Desember 2021. Aset Grup terdiri dari 34,8% aset lancar million as of December 31, 2021. The Group’s assets consisted
dan 65,2% aset tidak lancar. of 34.8% current assets and 65.2% non-current assets.
ASET LANCAR CURRENT ASSETS
Dalam juta USD, kecuali dinyatakan lain In million USD, unless otherwise stated
Kenaikan Kenaikan
(Penurunan) (Penurunan)
Kontribusi Kontribusi Kontribusi
Aset Lancar 2023 2022 2021 Increase Increase Current Assets
Contribution Contribution Contribution
(Decrease) (Decrease)
2023 vs 2022 2022 vs 2021
Kas dan 617.3 44.6% 1.084.7 47.9% 521.4 45.7% (43.1)% 108.0 % Cash and cash
setara kas equivalents
Investasi 40.4 2.9% 38.0 1.7% 87.3 7.6% 6.3 % (56.5)% Short-term
jangka investments
pendek
Piutang 343.9 24.9% 532.6 23.5% 254.9 22.3% (35.4)% 108.9 % Trade accounts
usaha receivable
Piutang 37.2 2.7% 64.5 2.8% 64.5 5.6% (42.3)% 0.0 % Other receivables
lain-lain
Persediaan 101.8 7.4% 282.5 12.5% 79.9 7.0% (64.0)% 253.6 % Inventories
Uang muka 40.8 3.0% 58.5 2.6% 49.8 4.4% (30.3)% 17.5 % Advances
Pajak 107.0 7.7% 92.0 4.1% 30.6 2.7% 16.3 % 200.7 % Prepaid taxes
dibayar
dimuka
Biaya 12.6 0.9% 27.8 1.2% 21.1 1.8% (54.7)% 31.8 % Prepaid expenses
dibayar
dimuka
Aset lancar 81.8 5.9% 83.2 3.7% 32.5 2.9% (1.7)% 156.0 % Other current assets
lainnya
Jumlah 1,382.8 100.0% 2,263.8 100.0% 1,142.0 100.0% (38.9)% 98.2% Total Current Assets
Aset Lancar
Pada tanggal 31 Desember 2023, Grup memiliki aset lancar As of December 31, 2023, the Group’s current assets
sebesar USD 1.382,8 juta, turun sebesar 38,9% dari aset lancar amounted to USD 1,382.8 million, a decrease of 38.9% from
pada tanggal 31 Desember 2022 yang sebesar USD 2.263,8 the Company’s current assets as of December 31, 2022, of USD
juta. Penurunan ini disebabkan terutama karena penurunan 2,263.8 million. The decrease was mainly due to a decrease
kas dan setara kas sebesar USD 467,4 juta, piutang usaha in the cash and cash equivalent by USD 467.4 million, trade
sebesar USD 188,7 juta, persediaan sebesar USD 180,7 juta, accounts receivables by USD 188.7 million, inventories by USD
piutang lain – lain sebesar USD 27,3 juta, uang muka sebesar 180.7 million, other receivables by USD 27.3 million, advances
USD 17,7 juta, biaya dibayar di muka sebesar USD 15,2 juta by USD 17.7 million, prepaid expenses by USD 15.2 million
dan aset lancar lainnya sebesar USD 1,4 juta. Penurunan and other current assets by USD 1.4 million. The decrease was
tersebut dikurangi terutama oleh kenaikan pajak dibayar di net-off mainly by the increase of prepaid taxes by USD 15.0
muka sebesar USD 15,0 juta dan investasi jangka pendek million and short-term investments by USD 2.4 million.
sebesar USD 2,4 juta.
Pada tanggal 31 Desember 2022, Grup memiliki aset lancar As of December 31, 2022, the Group’s current assets
sebesar USD 2.263,8 juta, naik sebesar 98,2% dari aset amounted to USD 2,263.8 million, increased by 98.2% from
lancar Grup pada tanggal 31 Desember 2021 yang sebesar the Group’s current assets as of December 31, 2021, of USD
USD 1.142,0 juta. Kenaikan ini disebabkan terutama karena 1,142.0 million. The increase was mainly due to an increase
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kenaikan kas dan setara kas sebesar USD 563,3 juta, piutang in the cash and cash equivalent by USD 563.3 million, trade
usaha sebesar USD 277,7 juta, persediaan sebesar USD 202,6 accounts receivables by USD 277.7 million, inventories by USD
juta, pajak dibayar dimuka sebesar USD 61,4 juta, uang muka 202.6 million, prepaid taxes by USD 61.4 million, advances by
sebesar USD 8,7 juta, biaya dibayar dimuka sebesar USD 6,7 USD 8.7 million, prepaid expenses by USD 6.7 million and
juta dan aset lancar lainnya sebesar USD 50,7 juta. Kenaikan other current assets by USD 50.7 million. The increase was
tersebut dikurangi terutama oleh penurunan investasi jangka net-off mainly by the decrease of short-term investments by
pendek sebesar USD 49,3 juta. USD 49.3 million.
KAS DAN SETARA KAS CASH AND CASH EQUIVALENT
Jumlah kas dan setara kas pada tanggal 31 Desember 2023 Total cash and cash equivalents as of December 31, 2023,
adalah sebesar USD 617,3 juta mengalami penurunan sebesar amounted to USD 617.3 million, a decrease by USD 467.4
USD 467,4 juta dari tahun sebelumnya. Dari jumlah tersebut, million compared to the previous year. This total was made up
terdapat kas sejumlah USD 0,2 juta, kas pada bank sejumlah of cash on hand of USD 0.2 million, cash in bank of USD 614.5
USD 614,5 juta, serta deposito berjangka sejumlah USD 2,6 million, and time deposits of USD 2.6 million. During 2023,
juta. Selama tahun 2023 tingkat suku bunga deposito Rupiah Rupiah deposit interest rates ranged between 1.75% and
berkisar antara 1,75% dan 2,55% dan tingkat suku bunga 2.55%, and interest rates on deposits in USD around 0.75%.
deposito USD sekitar 0,75%.
Jumlah kas dan setara kas pada tanggal 31 Desember 2022 Total cash and cash equivalents as of December 31, 2022,
adalah sebesar USD 1.084,7 juta mengalami kenaikan sebesar amounted to USD 1,084.7 million, an increase by USD 563.3
USD 563,3 juta dari tahun sebelumnya. Dari jumlah tersebut, million compared to the previous year. This total was made
terdapat kas sejumlah USD 0,2 juta, kas pada bank sejumlah up of cash on hand of USD 0.2 million, cash in bank of USD
USD 912,3 juta, serta deposito berjangka sejumlah USD 172,2 912.3 million, and time deposits of USD 172.2 million. During
juta. Selama tahun 2022 tingkat suku bunga deposito Rupiah 2022, Rupiah deposit interest rate was approximately 1.75%,
sekitar 1,75%, tingkat suku bunga deposito USD berkisar interest rates on deposits in USD ranged between 2.55% and
antara 2,55% dan 7,15%, dan tingkat suku bunga deposito 7.15%, and interest rates on deposits in Australian Dollars
Dolar Australia berkisar antara 2,92% dan 7,20%. ranged between 2.92% and 7.20%.
Dalam juta USD, kecuali dinyatakan lain In million USD, unless otherwise stated
Kenaikan Kenaikan
(Penurunan) (Penurunan)
Kontribusi Kontribusi Kontribusi Cash and Cash
Kas dan Setara Kas 2023 2022 2021 Increase Increase
Contribution Contribution Contribution Equivalent
(Decrease) (Decrease)
2023 vs 2022 2022 vs 2021
Kas 0.2 0.0% 0.2 0.0% 0.2 0.0% 0.0% 0.0% Cash on hand
Bank Bank
Rupiah 276.1 44.7% 81.3 7.5% 87.3 16.8% 239.6 % (6.9)% Rupiah
Dolar Amerika
335.8 54.4% 786.9 72.6% 286.3 54.9% (57.3)% 174.9 % U.S Dollar
Serikat
Yuan Cina 2.0 0.3% 0.5 0.0% 1.1 0.2% 300.0 % (54.5)% China Yuan
Dolar Australia Australia
- 0.0% 42.0 3.9% 8.6 1.6% (100.0)% 388.4 %
Dollar
Dolar Singapore
0.6 0.1% 1.6 0.1% 1.1 0.2% (62.5)% 45.5 %
Singapura Dollar
Jumlah Kas pada Total Cash in
614.5 99.5% 912.3 84.1% 384.4 73.7% (32.6)% 137.3 %
Bank Banks
Deposito
Time Deposits
Berjangka
Rupiah 1.5 0.3% 6.7 0.6% 0.1 0.0% (77.6)% 6600.0 % Rupiah
Dolar Amerika
1.1 0.2% 162.9 15.0% 127.1 24.4% (99.3)% 28.2 % U.S Dollar
Serikat
Dolar Australia Australia
- 0.0% 2.6 0.3% 9.6 1.9% (100.0)% (72.9)%
Dollar
Jumlah Deposito Total Time
2.6 0.5% 172.2 15.9% 136.8 26.3% (98.5)% 25.9 %
Berjangka Deposits
Jumlah 617.3 100.0% 1,084.7 100.0% 521.4 100.0% (43.1)% 108.0% Total
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INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
Investasi jangka pendek pada tanggal 31 Desember 2023 Short-term investments as of December 31, 2023, increased
mengalami kenaikan sebesar USD 2,4 juta disebabkan by USD 2.4 million mainly due to an increase in investment
terutama karena kenaikan pada investasi ACP Global Fund in ACP Global Fund SPC amounted to USD 33.5 million and
SPC sebesar USD 33,5 juta dan investasi pada reksadana PT investment in PT Sinarmas Asset Management mutual funds
Sinarmas Asset Management sebesar USD 6,5 juta. Kenaikan amounted to USD 6.5 million. The increase was net-off mainly
tersebut dikurangi terutama oleh penurunan karena pencairan by the decrease of withdrawal by investment in Ascend
investasi pada Ascend Global Investment Fund SPC sebesar Global Investment Fund SPC amounted to USD 37.0 million.
USD 37,0 juta.
Investasi jangka pendek pada tanggal 31 Desember 2022 Short-term investments as of December 31, 2022, decreased
mengalami penurunan sebesar USD 49,3 juta disebabkan by USD 49.3 million mainly due to the withdrawal of investment
terutama karena pencairan investasi pada Ascend Global in Ascend Global Investment Fund SPC amounted to USD
Investment Fund SPC sebesar USD 48,6 juta dan Castile 48.6 million and Castile Resources Limited amounted to USD
Resources Limited sebesar USD 0,8 juta. 0.8 million.
PIUTANG USAHA TRADE ACCOUNTS RECEIVABLE
Dalam juta USD, kecuali dinyatakan lain In million USD, unless otherwise stated
Kenaikan
Kenaikan
(Penurunan)
(Penurunan) Trade
Kontribusi Kontribusi Kontribusi Increase
Piutang Usaha 2023 Contribution
2022
Contribution
2021
Contribution
Increase
(Decrease)
Accounts
(Decrease) Receivable
2022 vs
2023 vs 2022
2021
Belum jatuh 310.5 90.3% 454.6 85.4% 203.2 79.7% (31.7)% 123.7 % Neither
tempo dan tidak past
mengalami due nor
penurunan nilai impaired
Jatuh tempo dan Past due
tidak mengalami but not
penurunan nilai impaired
Kurang dari 1 22.5 6.5% 12.7 2.4% 20.4 8.0% 77.2 % (37.7)% Less
bulan than 1
month
1 bulan - 2 9.6 2.8% 62.6 11.7% 10.8 4.3% (84.7)% 479.6 % 1 month
bulan -2
months
2 bulan - 3 0.8 0.2% 0.8 0.2% 5.5 2.1% 0.0 % (85.5)% 2
bulan months
-3
months
Lebih dari 3 0.5 0.2% 1.9 0.3% 15.0 5.9% (73.7)% (87.3)% More
bulan than 3
months
Jatuh tempo 11.2 3.3% 10.8 2.0% 12.1 4.7% 3.7 % (10.7)% Past
dan mengalami due and
penurunan nilai impaired
Cadangan (11.2) (3.3)% (10.8) (2.0)% (12.1) (4.7)% 3.7 % (10.7)% Allowance
kerugian for
penurunan nilai impairment
Jumlah 343.9 100.0% 532.6 100.0% 254.9 100.0% (35.4)% 108.9% Total
Piutang usaha pada tanggal 31 Desember 2023 mengalami Trade accounts receivable as of December 31, 2023,
penurunan sebesar USD 188,7 juta dibandingkan tahun decreased by USD 188.7 million compared to that of
sebelumnya, terutama disebabkan karena telah dilakukannya the previous year, mainly due to the transfer of all of the
pengalihan seluruh saham Perseroan dalam GEAR pada bulan Company’s shares in GEAR in August 2023, so that GEAR
Agustus 2023, sehingga GEAR tidak dikonsolidasikan lagi ke was no longer consolidated into the Company’s consolidated
dalam laporan posisi keuangan konsolidasian Perseroan sejak statements of financial position since August 2023.
bulan Agustus 2023.
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Management Discussion and Analysis
Piutang usaha pada tanggal 31 Desember 2022 mengalami Trade accounts receivable as of December 31, 2022, increased
kenaikan sebesar USD 277,7 juta dibandingkan tahun by USD 277.7 million compared to that of the previous year,
sebelumnya, disebabkan terutama oleh dikonsolidasikannya mainly due to the consolidation of the consolidated statements
laporan posisi keuangan konsolidasian Dampier Coal of the financial position of Dampier Coal (Queensland) Pty.
(Queensland) Pty. Ltd., yang dilakukan oleh Stanmore. Ltd., by Stanmore.
Berdasarkan evaluasi manajemen terhadap kolektibilitas Based on management’s evaluation of the ollectibility of the
saldo masing-masing piutang usaha pada tanggal 31 balance of each trade accounts receivable as of December
Desember 2023 dan 2022, manajemen berpendapat bahwa 31, 2023, and 2022, management is of the opinion that the
cadangan kerugian penurunan nilai memadai untuk menutup allowance for impairment losses was adequate to cover
kemungkinan kerugian dari tidak tertagihnya piutang. possible losses from uncollectible receivables.
PIUTANG LAIN-LAIN OTHER RECEIVABLES
Piutang lain-lain pada tanggal 31 Desember 2023 mengalami Other receivables as of December 31, 2023, decreased
penurunan sebesar USD 27,3 juta dibandingkan tahun by USD 27.3 million compared to that of the previous year,
sebelumnya, terutama disebabkan karena pelunasan pada mainly due to the settlement of receivables from PT Satelit
piutang PT Satelit Nusantara Lima dan Datang Overseas Nusantara Lima and Datang Overseas (Hong Kong) Energy
(Hong Kong) Energy Investment Co., Limited sebesar USD Investment Co., Limited amounting to USD 19.9 million and
19,9 juta dan USD 7,0 juta. USD 7.0 million.
Piutang lain-lain pada tanggal 31 Desember 2022 tidak Other receivables as of December 31, 2022, did not
mengalami perubahan signifikan. experience significant changes.
PERSEDIAAN INVENTORIES
Persediaan pada tanggal 31 Desember 2023 mengalami Inventories as of December 31, 2023, decreased by USD
penurunan sebesar USD 180,7 juta terutama disebabkan 180.7 million mainly due to the decrease of inventory of
oleh penurunan dari persediaan batubara sebesar USD 86,5 coal amounted to USD 86.5 million and spare parts and fuel
juta dan persediaan suku cadang dan bahan bakar sebesar amounted to USD 15.2 million mainly due to the transfer of
USD 15,2 juta yang disebabkan karena telah dilakukannya all of the Company’s shares in GEAR in August 2023, so that
pengalihan seluruh saham Perseroan dalam GEAR pada bulan GEAR was no longer be consolidated into the Company’s
Agustus 2023, sehingga GEAR tidak dikonsolidasikan lagi ke consolidated statements of financial position since August
dalam laporan posisi keuangan konsolidasian Perseroan sejak 2023, as well as a decrease in fertilizer inventories amounted
bulan Agustus 2023, serta penurunan dari persediaan pupuk to USD 83.0 million.
sebesar USD 83,0 juta.
Persediaan pada tanggal 31 Desember 2022 meningkat Inventories as of December 31, 2022, increased by USD
sebesar USD 202,6 juta terutama disebabkan oleh kenaikan 202.6 million, mainly due to the increase of inventory of
dari persediaan batubara sebesar USD 88,3 juta dan coal amounted to USD 88.3 million and spare parts and fuel
persediaan suku cadang dan bahan bakar sebesar USD 23,5 inventories amounted to USD 23.5 million mainly due to the
juta yang terutama berasal dari dikonsolidasikannya laporan consolidated statements of the financial position of Dampier
posisi keuangan konsolidasian Dampier Coal (Queensland) Coal (Queensland) Pty. Ltd., by Stanmore, an increase of
Pty. Ltd., yang dilakukan oleh Stanmore, kenaikan dari fertilizer inventories amounted to USD 80.6 million, and
persediaan pupuk sebesar USD 80,6 juta, dan kenaikan dari increase of electrical and mechanical equipment amounted
peralatan listrik dan mekanikal sebesar USD 8,7 juta. to USD 8.7 million.
Persediaan telah diasuransikan terhadap risiko kebakaran dan Inventories were insured against losses from fire and other
risiko lainnya. risks.
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance for the impairment
penurunan nilai cukup untuk menutup kemungkinan kerugian losses was sufficient to cover possible losses on inventories.
atas persediaan.
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Analisis dan Pembahasan Manajemen
UANG MUKA ADVANCES
Uang muka pada tanggal 31 Desember 2023 mengalami Advances as of December 31, 2023, decreased by USD 17.7
penurunan sebesar USD 17,7 juta dibandingkan tahun million compared to that of the previous year, mainly due
sebelumnya, disebabkan terutama oleh penurunan uang to a decrease in royalty advances by USD 16.9 million and a
muka royalti sebesar USD 16,9 juta dan penurunan uang muka decrease in advances to suppliers by USD 0.8 million.
kepada pemasok sebesar USD 0,8 juta.
Uang muka pada tanggal 31 Desember 2022 mengalami Advances as of December 31, 2022, increased by USD 8.7
kenaikan sebesar USD 8,7 juta dibandingkan tahun million compared to that of the previous year, mainly due to
sebelumnya, disebabkan terutama oleh kenaikan uang muka an increase in royalty advances by USD 18.9 million net-off
royalti sebesar USD 18,9 juta dikurangi dengan penurunan with a decrease in advances to suppliers by USD 12.2 million.
uang muka kepada pemasok sebesar USD 12,2 juta.
ASET TIDAK LANCAR NON-CURRENT ASSETS
Dalam juta USD, kecuali dinyatakan lain In million USD, unless otherwise stated
Kenaikan Kenaikan
(Penurunan) (Penurunan)
ASET TIDAK Kontribusi Kontribusi Kontribusi Noncurrent
2023 2022 2021 Increase Increase
LANCAR Contribution Contribution Contribution Assets
(Decrease) (Decrease)
2023 vs 2022 2022 vs 2021
Piutang lain- Long-
lain jangka 86.0 5.1% 57.3 1.4% 16.4 0.8% 50.1 % 249.4 % term other
panjang receivables
Biaya dibayar Long-term
dimuka jangka 27.4 1.6% 32.2 0.8% 33.3 1.7% (14.9)% (3.3)% prepaid
panjang expenses
Estimated
Taksiran
16.6 1.0% 9.6 0.2% 13.4 0.7% 72.9 % (28.4)% claims for tax
tagihan pajak
refund
Investasi Long-term
549.3 32.7% 819.6 19.4% 719.6 37.1% (33.0)% 13.9 %
jangka panjang investments
Goodwill 24.6 1.5% 44.6 1.1% 79.3 4.1% (44.8)% (43.8)% Goodwill
Aset pajak Deferred tax
28.8 1.7% 20.9 0.5% 25.0 1.3% 37.8 % (16.4)%
tangguhan assets
Properti
investasi
Investment
- setelah 3.6 0.2% 3.7 0.1% 4.0 0.2% (2.7)% (7.5)%
properties
dikurangi
akumulasi
Aset tetap
- setelah Property, plant
549.9 32.7% 1,541.7 36.4% 492.7 25.4% (64.3)% 212.9 %
dikurangi and equipment
akumulasi
Aset
pertambangan
- setelah 275.9 16.4% 1,576.6 37.2% 434.8 22.4% (82.5)% 262.6 % Mine properties
dikurangi
akumulasi
Biological
Aset biologis 0.0 0.0% 9.1 0.2% 7.4 0.4% (100.0)% 23.0 %
assets
Aset Intangible
13.7 0.8% 11.7 0.3% 13.4 0.7% 17.1 % (12.7)%
takberwujud assets
Other
Aset tidak
104.7 6.3% 106.4 2.4% 99.8 5.2% (1.6)% 6.6 % noncurrent
lancar lain-lain
assets
Total
Jumlah Aset
1,680.5 100.0% 4,233.4 100.0% 1,939.1 100.0% (60.3)% 118.3 % Noncurrent
Tidak Lancar
Assets
114 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Management Discussion and Analysis
Grup memiliki aset tidak lancar sebesar USD 1.680,5 juta The Group’s non-current assets amounted to USD 1,680.5
pada tanggal 31 Desember 2023 yang mengalami penurunan million as of December 31, 2023, decreased by 60.3% from
sebesar 60,3% dari nilai aset tidak lancar pada tanggal 31 non-current assets as of December 31, 2022, of USD 4,233.4
Desember 2022, yaitu sebesar USD 4.233,4 juta. Penurunan million. The decrease in non-current assets was mainly due
aset tidak lancar disebabkan terutama oleh penurunan aset to the decrease of mine properties by USD 1,300.7 million,
pertambangan sebesar USD 1.300,7 juta, aset tetap sebesar property, plant, and equipment by USD 991.8 million,
USD 991,8 juta, investasi jangka panjang sebesar USD 270,3 long-term investments by USD 270.3 million, and goodwill by
juta, dan goodwill sebesar USD 20,0 juta dikurangi dengan USD 20.0 million, net-off with the increase in other long-term
kenaikan pada piutang lain-lain jangka panjang sebesar USD receivables by USD 28.7 million.
28,7 juta.
Grup memiliki aset tidak lancar sebesar USD 4.233,4 juta pada The Group’s non-current assets amounted to USD 4,233.4
tanggal 31 Desember 2022 yang meningkat sebesar 118,3% million as of December 31, 2022, increased by 118.3% from
dari nilai aset tidak lancar pada tanggal 31 Desember 2021, non-current assets as of December 31, 2021, of USD 1,939.1
yaitu sebesar USD 1.939,1 juta. Peningkatan aset tidak lancar million. The increase in non-current assets was mainly due
disebabkan terutama oleh peningkatan aset pertambangan to the increase of mine properties by USD 1,141.8 million,
sebesar USD 1.141,8 juta, aset tetap sebesar USD 1.049,0 juta, property, plant, and equipment by USD 1,049.0 million,
investasi jangka panjang sebesar USD 100,0 juta, dan piutang long-term investments by USD 100.0 million, and long-term
lain-lain jangka panjang sebesar USD 40,9 juta dikurangi other receivables by USD 40.9 million, net-off with the
dengan penurunan goodwill sebesar USD 34,7 juta. decrease of goodwill by USD 34.7 million.
INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
Investasi jangka panjang pada tanggal 31 Desember 2023 Long-term investments as of December 31, 2023, was USD
adalah sebesar USD 549,3 juta, atau turun sebesar USD 549.3 million, or a decrease of USD 270.3 million compared
270,3 juta dibandingkan dengan USD 819,6 juta pada akhir to USD 819.6 million at the end of 2022. The decrease was
tahun 2022. Penurunan tersebut terutama sehubungan primarily due to the decrease in investment in shares of PT
dengan pengurangan investasi saham PT Smartfren Telecom Smartfren Telecom Tbk by USD 149.4 million, Ravenswood
Tbk sebesar USD 149,4 juta, Ravenswood Gold Group Pty. Gold Group Pty. Ltd. by USD 62.7 million, MetRes Pty. Ltd.
Ltd. sebesar USD 62,7 juta, MetRes Pty. Ltd. sebesar USD by USD 19.3 million, PT Satelit Nusantara Tiga by USD 9.3
19,3 juta, PT Satelit Nusantara Tiga sebesar USD 9,3 juta, million, and a decrease in other investments owned by GEAR
dan penurunan investasi lainnya yang dimiliki oleh GEAR which shares were transferred in August 2023, so that GEAR
yang sudah dialihkan sahamnya pada bulan Agustus 2023, was no longer consolidated into the Company’s consolidated
sehingga GEAR tidak dikonsolidasikan lagi ke dalam laporan statements of financial position since August 2023.
posisi keuangan konsolidasian Perseroan sejak bulan Agustus
2023.
Investasi jangka panjang pada tanggal 31 Desember 2022 Long-term investments as of December 31, 2022, were USD
adalah sebesar USD 819,6 juta, atau naik sebesar USD 100,0 819.6 million, or an increase of USD 100.0 million compared
juta dibandingkan dengan USD 719,6 juta pada akhir tahun to USD 719.6 million at the end of 2021. The increase was
2021. Kenaikan tersebut terutama sehubungan dengan primarily due to the increase in investment in shares of PT
penambahan investasi saham PT Elang Andalan Nusantara Elang Andalan Nusantara by USD 200.0 million, Ravenswood
sebesar USD 200,0 juta, Ravenswood Gold Group Pty. Ltd. Gold Group Pty. Ltd. by USD 28.4 million, PT Vidio Dot Com
sebesar USD 28,4 juta, PT Vidio Dot Com sebesar USD 25,0 by USD 25.0 million, MetRes Pty. Ltd. by USD 19.3 million, PT
juta, MetRes Pty. Ltd. sebesar USD 19,3 juta, PT Datang Datang DSSP Power Indonesia by USD 13.1 million, and PT
DSSP Power Indonesia sebesar USD 13,1 juta, dan PT Satelit Satelit Nusantara Lima by USD 11.1 million, net-off with the
Nusantara Lima sebesar USD 11,1 juta, dikurangi dengan decrease of investment in PT Smartfren Telecom Tbk by USD
penurunan investasi pada PT Smartfren Telecom Tbk sebesar 210.3 million.
USD 210,3 juta.
ASET TETAP PROPERTY, PLANT, AND EQUIPMENT
Aset tetap pada tanggal 31 Desember 2023 adalah Property, plant, and equipment as of December 31, 2023,
sebesar USD 549,9 juta, atau turun sebesar USD 991,8 juta were USD 549.9 million, or a decrease of USD 991.8 million
dibandingkan dengan USD 1.541,7 juta pada akhir tahun compared to USD 1,541.7 million at the end of 2022. The
2022. Penurunan tersebut terutama disebabkan karena decrease was mainly due to the transfer of all of the Company’s
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 115
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Analisis dan Pembahasan Manajemen telah dilakukannya pengalihan seluruh saham Perseroan shares in GEAR in August 2023, so that GEAR was no longer dalam GEAR pada bulan Agustus 2023, sehingga GEAR consolidated into the Company’s consolidated statements of tidak dikonsolidasikan lagi ke dalam laporan posisi keuangan financial position since August 2023. konsolidasian Perseroan sejak bulan Agustus 2023. Aset tetap pada tanggal 31 Desember 2022 adalah sebesar Property, plant, and equipment as of December 31, 2022, USD 1.541,7 juta, atau naik sebesar USD 1.049,0 juta were USD 1,541.7 million, or an increase of USD 1,049.0 dibandingkan dengan USD 492,7 juta pada akhir tahun 2021. million compared to USD 492.7 million at the end of 2021. Kenaikan tersebut terutama berasal dari dikonsolidasikannya The increase was mainly due to the consolidated statements laporan posisi keuangan konsolidasian Dampier Coal of the financial position of Dampier Coal (Queensland) Pty. (Queensland) Pty. Ltd., yang dilakukan oleh Stanmore. Ltd., by Stanmore. ASET PERTAMBANGAN MINE PROPERTIES Aset pertambangan pada tanggal 31 Desember 2023 adalah Mine properties as of December 31, 2023, were USD 275.9 sebesar USD 275,9 juta, atau turun sebesar USD 1.300,7 juta million, or a decrease of USD 1,300.7 million compared to USD dibandingkan dengan USD 1.576,6 juta pada akhir tahun 1.576.6 million at the end of 2022. The decrease was mainly 2022. Penurunan tersebut terutama disebabkan karena due to the transfer of all of the Company’s shares in GEAR in telah dilakukannya pengalihan seluruh saham Perseroan August 2023, so that GEAR was no longer consolidated into dalam GEAR pada bulan Agustus 2023, sehingga GEAR the Company’s consolidated statements of financial position tidak dikonsolidasikan lagi ke dalam laporan posisi keuangan since August 2023. konsolidasian Perseroan sejak bulan Agustus 2023. Aset pertambangan pada tanggal 31 Desember 2022 adalah Mine properties as of December 31, 2022, were USD 1,576.6 sebesar USD 1.576,6 juta, atau naik sebesar USD 1.141,8 juta million, or an increase of USD 1,141.8 million compared to dibandingkan dengan USD 434,8 juta pada akhir tahun 2021. USD 434.8 million at the end of 2021. The increase was mainly Kenaikan tersebut terutama berasal dari dikonsolidasikannya due to the consolidation of consolidated statements of the laporan posisi keuangan konsolidasian Dampier Coal financial position of Dampier Coal (Queensland) Pty. Ltd., by (Queensland) Pty. Ltd., yang dilakukan oleh Stanmore,. Stanmore. ASET TIDAK LANCAR LAIN-LAIN OTHER NON-CURRENT ASSETS Aset tidak lancar lain-lain pada tanggal 31 Desember 2023 Other non-current assets as of December 31, 2023, did not tidak mengalami perubahan yang signifikan dibandingkan experience significant changes compared to that of the tahun sebelumnya, hanya sedikit menurun sebesar USD 1,7 previous year, only slightly decreased by USD 1.7 million from juta dari USD 106,4 juta menjadi USD 104,7 juta. USD 106.4 million to USD 104.7 million. Aset tidak lancar lain-lain pada tanggal 31 Desember 2022 Other non-current assets as of December 31, 2022, did not tidak mengalami perubahan yang signifikan dibandingkan experience significant changes compared to that of the tahun sebelumnya, hanya sedikit meningkat sebesar USD 6,6 previous year, only slightly increased by USD 6.6 million from juta dari USD 99,8 juta menjadi USD 106,4 juta. USD 99.8 million to USD 106.4 million. ASURANSI ATAS ASET-ASET GRUP INSURANCE ON THE GROUP ASSETS Beberapa aset Grup telah diasuransikan kepada beberapa Some of the Group’s assets are insured by several parties. pihak. Manajemen berpendapat bahwa nilai pertanggungan The management believes that the insurance coverage is asuransi tersebut cukup untuk menutup kemungkinan adequate to cover possible losses on the insured assets. kerugian atas aset yang ditanggungkan. Persediaan telah diasuransikan terhadap risiko kebakaran dan Inventories were insured against losses from fire and other risiko lainnya dengan nilai pertanggungan pada tanggal 31 risks with insurance coverage amounting to USD 63.9 million Desember 2023 dan 2022 masing-masing sebesar USD 63,9 and Rp210 billion and USD 52.8 million and Rp25.7 billion, as juta dan Rp210 miliar dan USD 52,8 juta dan Rp25,7 miliar. of December 31, 2023, and 2022, respectively. Aset tetap (kecuali tanah) Grup diasuransikan, dengan nilai The Group’s property, plant, and equipment (except land) pertanggungan sebesar USD 503,1 juta dan Rp4.695,4 were insured, with insurance coverage totaling USD 503.1 116 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Management Discussion and Analysis
miliar pada tanggal 31 Desember 2023 dan USD 418,1 juta, million and Rp4,695.4 billion as of December 31, 2023, and
Rp3.677,2 miliar dan AUD 1.025,0 juta miliar pada tanggal 31 USD 418.1 million, Rp3,677.2 billion, and AUD 1,025.0 million
Desember 2022. as of December 31, 2022, respectively.
LIABILITAS
LIABILITIES
Dalam juta USD, kecuali dinyatakan lain In million USD, unless otherwise stated
Kenaikan Kenaikan
(Penurunan) (Penurunan)
Kontribusi Kontribusi Kontribusi
LIABILITAS 2023 2022 2021 Increase Increase Liabilities
Contribution Contribution Contribution
(Decrease) (Decrease)
2023 vs 2022 2022 vs 2021
Liabilitas Current
Jangka 825.7 61.5% 1,667.4 48.5% 673.1 53.4% (50.5)% 147.7 % Liabilities
Pendek
Liabilitas Noncurrent
Jangka 516.8 38.5% 1,771.8 51.5% 586.8 46.6% (70.8)% 201.9 % Liabilities
Panjang
Jumlah Total Liabilites
1,342.5 100% 3,439.2 100.0% 1,259.9 100.0% -61.0% 173.0%
Liabilitas
61.5% 2023 38.5% 48.5% 2022 51.5%
Liabilitas Jangka Pendek / Current Liabilities Liabilitas Jangka Pendek / Current Liabilities
Liabilitas Jangka Panjang / Non-current Liabilities Liabilitas Jangka Panjang / Non-current Liabilities
Total liabilitas pada tanggal 31 Desember 2023 adalah Total liabilities as of December 31, 2023, was USD 1,342.5
sebesar USD 1.342,5 juta, mengalami penurunan 61,0% dari million, decreased by 61.0% from total liabilities of USD
total liabilitas sebesar USD 3.439,2 juta pada tanggal 31 3,439.2 million as of December 31, 2022. The total liabilities
Desember 2022. Jumlah liabilitas tersebut terdiri dari 61,5% consisted of 61.5% current liabilities and 38.5% non-current
liabilitas jangka pendek dan 38,5% liabilitas jangka panjang. liabilities.
Total liabilitas pada tanggal 31 Desember 2022 adalah Total liabilities as of December 31, 2022, was USD 3,439.2
sebesar USD 3.439,2 juta, meningkat 173,0% dari total million, increased by 173.0% from total liabilities of USD
liabilitas sebesar USD 1.259,9 juta pada tanggal 31 Desember 1,259.9 million as of December 31, 2021. The total liabilities
2021. Jumlah liabilitas tersebut terdiri dari 48,5% liabilitas consisted of 48.5% current liabilities and 51.5% non-current
jangka pendek dan 51,5% liabilitas jangka panjang. liabilities.
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Analisis dan Pembahasan Manajemen
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Dalam juta USD, kecuali dinyatakan lain In million USD, unless otherwise stated
Kenaikan Kenaikan
LIABILITAS (Penurunan) (Penurunan)
Kontribusi Kontribusi Kontribusi CURRENT
JANGKA 2023 Contribution
2022
Contribution
2021
Contribution
Increase Increase
LIABILITIES
PENDEK (Decrease) (Decrease)
2023 vs 2022 2022 vs 2021
Utang bank Short-term bank
jangka 258.0 31.2% 54.5 3.3% 91.9 13.6% 373.4 % (40.7)% loans
pendek
Utang usaha Trade accounts
364.4 44.1% 376.8 22.6% 204.4 30.4% (3.3)% 84.3 %
payable
Utang lain- Other accounts
61.8 7.5% 74.5 4.5% 73.3 10.9% (17.0)% 1.6 %
lain payable
Uang muka Advances from
9.8 1.2% 92.4 5.5% 22.8 3.4% (89.4)% 305.3 %
pelanggan customers
Pendapatan Unearned
diterima 5.5 0.7% 3.9 0.2% 3.5 0.5% 41.0 % 11.4 % revenues
dimuka
Utang pajak 12.0 1.5% 259.4 15.6% 86.8 12.9% (95.4)% 198.8 % Taxes payable
Beban Accrued
42.7 5.2% 382.0 22.9% 97.4 14.5% (88.8)% 292.2 %
akrual expenses
Liabilitas Current portion
jangka of long-term
panjang liabilities
yang akan 71.5 8.6% 423.9 25.4% 93.0 13.8% (83.1)% 355.8 %
jatuh tempo
dalam waktu
satu tahun
Jumlah Total Current
Liabilitas Liabilities
825.7 100.0% 1,667.4 100.0% 673.1 100.0% (50.5)% 147.7 %
Jangka
Pendek
Pada tanggal 31 Desember 2023, Grup memiliki liabilitas As of December 31, 2023, the Group had current liabilities
jangka pendek sebesar USD 825,7 juta, turun sebesar 50,5% of USD 825.7 million, decreased by 50.5% from the current
dari liabilitas jangka pendek pada tanggal 31 Desember 2022 liabilities as of December 31, 2022, which amounted to USD
sebesar USD 1.667,4 juta. Penurunan liabilitas jangka pendek 1,667.4 million. The decrease in current liabilities was mainly
ini terutama disebabkan karena penurunan liabilitas jangka due to the increase of the current portion of long-term
panjang yang akan jatuh tempo dalam waktu satu tahun liabilities by USD 352.4 million, accrued expenses by USD
sebesar USD 352,4 juta, beban akrual sebesar USD 339,3 juta, 339.3 million, taxes payable by USD 247.4 million, advances
utang pajak sebesar USD 247,4 juta, uang muka pelanggan from customers by USD 82.6 million, other accounts payable
sebesar USD 82,6 juta, utang lain-lain sebesar USD 12,7 juta by USD 12.7 million, and trade accounts payable by USD 12.4
dan utang usaha sebesar USD 12,4 juta, dikurangi dengan million, net-off by the increase of short-term bank loans by
kenaikan utang bank jangka pendek sebesar USD 203,5 juta. USD 203.5 million.
Pada tanggal 31 Desember 2022, Grup memiliki liabilitas As of December 31, 2022, the Group had current liabilities
jangka pendek sebesar USD 1.667,4 juta, naik sebesar 147,7% of USD 1,667.4 million, increased by 147.7% from the current
dari liabilitas jangka pendek pada tanggal 31 Desember 2021 liabilities as of December 31, 2021, which amounted to USD
sebesar USD 673,1 juta. Kenaikan liabilitas jangka pendek 673.1 million. The increase in current liabilities was mainly due
ini terutama disebabkan karena kenaikan liabilitas jangka to the increase of the current portion of long-term liabilities
panjang yang akan jatuh tempo dalam waktu satu tahun by USD 330.9 million, accrued expenses by USD 284.6 million,
sebesar USD 330,9 juta, beban akrual sebesar USD 284,6 juta, taxes payable by USD 172.6 million, trade accounts payable
utang pajak sebesar USD 172,6 juta, utang usaha sebesar by USD 172.4 million, and advances from customers by USD
USD 172,4 juta, dan uang muka pelanggan sebesar USD 69,6 69.6 million, net-off by the decrease of short-term bank loans
juta, dikurangi dengan penurunan utang bank jangka pendek by USD 37.4 million.
sebesar USD 37,4 juta.
118 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
Utang bank jangka pendek pada tanggal Short-term bank loans as of December 31, 2023, were USD
31 Desember 2023 adalah sebesar USD 258,0 juta, atau naik 258.0 million, or an increase of USD 203.5 million compared
sebesar USD 203,5 juta dibanding USD 54,5 juta pada akhir to USD 54.5 million at the end of 2022. The increase was
tahun 2022. Kenaikan tersebut terutama disebabkan oleh mainly due to the increase in bank loan to PT Bank Mandiri
kenaikan utang bank ke PT Bank Mandiri (Persero) Tbk, PT (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, and PT
Bank Rakyat Indonesia (Persero) Tbk, dan PT Bank Negara Bank Negara Indonesia (Persero) Tbk by USD 120.4 million,
Indonesia (Persero) Tbk masing-masing sebesar USD 120,4 USD 58.2 million, and USD 38.8 million respectively, net-off
juta, USD 58,2 juta dan USD 38,8 juta, dikurangi dengan with the decrease of bank loan to PT Bank Central Asia Tbk
penurunan utang bank ke PT Bank Central Asia Tbk dan and Clearmatch Originate Pty. Ltd. by USD 9.9 million and
Clearmatch Originate Pty. Ltd. masing-masing sebesar USD USD 4.0 million, respectively.
9,9 juta dan USD 4,0 juta.
Utang bank jangka pendek pada tanggal 31 Desember 2022 Short-term bank loans as of December 31, 2022, were USD
adalah sebesar USD 54,5 juta, atau turun sebesar USD 37,4 juta 54.5 million, or a decrease of USD 37.4 million compared to
dibanding USD 91,9 juta pada akhir tahun 2021. Penurunan USD 91.9 million at the end of 2021. The decrease was mainly
tersebut terutama disebabkan oleh penurunan utang bank due to the decrease in bank loans to PT Bank Mandiri (Persero)
ke PT Bank Mandiri (Persero) Tbk dan PT Bank Mega Tbk Tbk and PT Bank Mega Tbk by USD 39.5 million and USD 13.4
masing-masing sebesar USD 39,5 juta dan USD 13,4 juta, million, respectively, net-off with the increase in bank loans to
dikurangi dengan kenaikan utang bank ke PT Bank Central PT Bank Central Asia Tbk and Clearmatch Originate Pty. Ltd.
Asia Tbk dan Clearmatch Originate Pty. Ltd. masing-masing by USD 12.6 million and USD 4.0 million, respectively.
sebesar USD 12,6 juta dan USD 4,0 juta.
UTANG USAHA TRADE ACCOUNTS PAYABLE
Utang usaha pada tanggal 31 Desember 2023 adalah sebesar Trade accounts payable as of December 31, 2023, was USD
USD 364,4 juta, atau turun sebesar USD 12,4 juta dibanding 364.4 million, or a decrease of USD 12.4 million compared
USD 376,8 juta pada akhir tahun 2022. Penurunan tersebut to USD 376.8 million at the end of 2022. The decrease was
terutama disebabkan oleh penurunan utang usaha dari bisnis primarily due to the decrease in trade accounts payable from
pertambangan & perdagangan batu bara. the coal mining & trading business.
Utang usaha pada tanggal 31 Desember 2022 adalah sebesar Trade accounts payable as of December 31, 2022, was USD
USD 376,8 juta, atau naik sebesar USD 172,4 juta dibanding 376.8 million, or an increase of USD 172.4 million compared
USD 204,4 juta pada akhir tahun 2021. Kenaikan tersebut to USD 204.4 million at the end of 2021. The increase was
terutama berasal dari dikonsolidasikannya laporan posisi mainly due to the consolidation of consolidated statements
keuangan konsolidasian Dampier Coal (Queensland) Pty. Ltd. of the financial position of Dampier Coal (Queensland) Pty.
yang dilakukan oleh Stanmore. Ltd. by Stanmore.
UTANG LAIN-LAIN OTHER ACCOUNTS PAYABLE
Utang lain-lain pada tanggal 31 Desember 2023 adalah Other accounts payable as of December 31, 2023, was USD
sebesar USD 61,8 juta, atau turun sebesar USD 12,7 juta 61.8 million, or a decrease of USD 12.7 million compared to
dibanding USD 74,5 juta pada akhir tahun 2022. Penurunan USD 74.5 million at the end of 2022. The decrease was mainly
tersebut terutama disebabkan karena telah dilakukannya due to the transfer of all of the Company’s shares in GEAR in
pengalihan seluruh saham Perseroan dalam GEAR pada bulan August 2023, so that GEAR was no longer consolidated into
Agustus 2023, sehingga GEAR tidak dikonsolidasikan lagi ke the Company’s consolidated statements of financial position
dalam laporan posisi keuangan konsolidasian Perseroan sejak since August 2023.
bulan Agustus 2023.
Utang lain-lain pada tanggal 31 Desember 2022 tidak Other accounts payable as of December 31, 2022, did not
mengalami perubahan yang signifikan dibandingkan tahun experience significant changes compared to that of the
sebelumnya, hanya sedikit meningkat sebesar USD 1,2 juta previous year, only increased slightly by USD 1.2 million from
dari USD 73,3 juta menjadi USD 74,5 juta. USD 73.3 million to USD 74.5 million.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 119
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Analisis dan Pembahasan Manajemen
BEBAN AKRUAL ACCRUED EXPENSES
Beban akrual pada tanggal 31 Desember 2023 adalah sebesar Accrued expenses as of December 31, 2023, were USD 42.7
USD 42,7 juta, atau turun sebesar USD 339,3 juta isbanding million, or a decrease of USD 339.3 million compared to USD
USD 382,0 juta pada akhir tahun 2022. Penurunan tersebut 382.0 million at the end of 2022. The decrease was mainly
terutama disebabkan karena telah dilakukannya pengalihan due to the transfer of all of the Company’s shares in GEAR in
seluruh saham Perseroan dalam GEAR pada bulan Agustus August 2023, so that GEAR was no longer consolidated into
2023, sehingga GEAR tidak dikonsolidasikan lagi ke dalam the Company’s consolidated statements of financial position
laporan posisi keuangan konsolidasian Perseroan sejak bulan since August 2023.
Agustus 2023.
Beban akrual pada tanggal 31 Desember 2022 adalah sebesar Accrued expenses as of December 31, 2022, were USD 382.0
USD 382,0 juta, atau naik sebesar USD 284,6 juta isbanding million, or an increase of USD 284.6 million compared to USD
USD 97,4 juta pada akhir tahun 2021. Kenaikan tersebut 97.4 million at the end of 2021. The increase was mainly due
terutama berasal dari dikonsolidasikannya laporan posisi to the consolidated statements of the financial position of
keuangan konsolidasian Dampier Coal (Queensland) Pty. Ltd, Dampier Coal (Queensland) Pty. Ltd., by Stanmore.
yang dilakukan oleh Stanmore.
UTANG PAJAK TAXES PAYABLE
Utang pajak pada tanggal 31 Desember 2023 adalah sebesar Taxes payable as of December 31, 2023, was USD 12.0 million,
USD 12,0 juta, atau turun sebesar USD 247,4 juta dibanding or a decrease of USD 247.4 million compared to USD 259.4
USD 259,4 juta pada akhir tahun 2022. Penurunan tersebut million at the end of 2022. The decrease was mainly due to
terutama disebabkan oleh penurunan utang pajak dari bisnis the decrease in taxes payable from the coal mining & trading
pertambangan & perdagangan batu bara. business.
Utang pajak pada tanggal 31 Desember 2022 adalah sebesar Taxes payable as of December 31, 2022, was USD 259.4
USD 259,4 juta, atau naik sebesar USD 172,6 juta dibanding million, or increased by USD 172.6 million compared to USD
USD 86,8 juta pada akhir tahun 2021. Kenaikan tersebut 86.8 million at the end of 2021. The increase was mainly
terutama disebabkan oleh kenaikan utang pajak dari bisnis due to the increase in taxes payable from the coal mining &
pertambangan & perdagangan batu bara. trading business.
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Dalam juta USD, kecuali dinyatakan lain In million USD, unless otherwise stated
Kenaikan Kenaikan
LIABILITAS (Penurunan) (Penurunan)
Kontribusi Kontribusi Kontribusi Noncurrent
JANGKA 2023 2022 2021 Increase Increase
Contribution Contribution Contribution Liabilities
PANJANG (Decrease) (Decrease)
2023 vs 2022 2022 vs 2021
Utang lain- 0.1 0.0% 148.1 8.4% 9.2 1.6% (99.9)% 1,509.8 % Other
lain accounts
payable
Liabilitas 23.1 4.5% 249.4 14.1% 83.6 14.3% (90.7)% 198.3 % Deferred tax
pajak liabilities
tangguhan
Liabilitas 10.0 1.9% 8.7 0.5% 12.1 2.1% 14.9 % (28.1%) Long-term
imbalan employee
kerja jangka benefits
panjang liabilities
Liabilitas 477.4 92.4% 1,158.8 65.4% 449.4 76.6% (58.8)% 157.9 % Long-term
jangka liabilities - net
panjang of current
- setelah portion
dikurangi
bagian yang
akan jatuh
tempo dalam
waktu satu
tahun
120 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Management Discussion and Analysis
Kenaikan Kenaikan
LIABILITAS (Penurunan) (Penurunan)
Kontribusi Kontribusi Kontribusi Noncurrent
JANGKA 2023 2022 2021 Increase Increase
Contribution Contribution Contribution Liabilities
PANJANG (Decrease) (Decrease)
2023 vs 2022 2022 vs 2021
Liabilitas 6.2 1.2% 206.8 11.6% 32.5 5.4% (97.0)% 536.3 % Other
jangka noncurrent
panjang liabilities
lainnya
Jumlah 516.8 100.0% 1,771.8 100.0% 586.8 100.0% (70.8)% 201.9 % Total
Liabilitas Noncurrent
Jangka Liabilities
Panjang
Pada tanggal 31 Desember 2023, Grup memiliki liabilitas As of December 31, 2023, the Group’s non-current liabilities
jangka panjang sebesar USD 516,8 juta. Grup mengalami amounted to USD 516.8 million. The Group experienced
penurunan terutama pada liabilitas jangka panjang – setelah a decrease mainly in long-term liabilities – net-off current
dikurangi bagian yang akan jatuh tempo dalam waktu satu portion by USD 681.4 million, deferred tax liabilities USD 226.3
tahun sebesar USD 681,4 juta, liabilitas pajak tangguhan million, other noncurrent liabilities by USD 200.6 million, and
sebesar USD 226,3 juta, liabilitas jangka panjang lainnya other accounts payable by USD 148.0 million.
sebesar USD 200,6 juta, dan utang lain-lain sebesar USD
148,0 juta.
Pada tanggal 31 Desember 2022, Grup memiliki liabilitas As of December 31, 2022, the Group’s non-current liabilities
jangka panjang sebesar USD 1.771,8 juta. Grup mengalami amounted to USD 1,771.8 million. The Group experienced
kenaikan terutama pada liabilitas jangka panjang – setelah an increase mainly in long-term liabilities – net-off current
dikurangi bagian yang akan jatuh tempo dalam waktu satu portion by USD 709.4 million, other noncurrent liabilities by
tahun sebesar USD 709,4 juta, liabilitas jangka panjang lainnya USD 174.3 million, deferred tax liabilities USD 165.8 million,
sebesar USD 174,3 juta, liabilitas pajak tangguhan sebesar and other accounts payable by USD 138.9 million.
USD 165,8 juta, dan utang lain-lain sebesar USD 138,9 juta.
UTANG LAIN-LAIN OTHER ACCOUNTS PAYABLE
Penurunan utang lain-lain menjadi USD 0,1 juta pada tanggal The decrease in other accounts payable to USD 0.1 million
31 Desember 2023 terutama berasal dari penurunan imbalan as of December 31, 2023, mainly came from the decrease
kontinjensi - royalti pemasok dan terutama disebabkan karena from contingent consideration - vendor royalties and due
telah dilakukannya pengalihan seluruh saham Perseroan to the transfer of all of the Company’s shares in GEAR in
dalam GEAR pada bulan Agustus 2023, sehingga GEAR August 2023, so that GEAR was no longer consolidated into
tidak dikonsolidasikan lagi ke dalam laporan posisi keuangan the Company’s consolidated statements of financial position
konsolidasian Perseroan sejak bulan Agustus 2023. since August 2023.
Kenaikan utang lain-lain menjadi USD 148,1 juta pada tanggal The increase in other accounts payable to USD 148.1 million
31 Desember 2022 terutama berasal dari imbalan kontinjensi as of December 31, 2022, mainly came from contingent
– royalti pemasok dan dikonsolidasikannya laporan posisi consideration – vendor royalties and due to the consolidated
keuangan konsolidasian Dampier Coal (Queensland) Pty. Ltd. statements of the financial position of Dampier Coal
yang dilakukan oleh Stanmore. (Queensland) Pty. Ltd. by Stanmore.
LIABILITAS PAJAK TANGGUHAN DEFERRED TAX LIABILITIES
Penurunan liabilitas pajak tangguhan menjadi USD 23,1 The decrease in deferred tax liabilities to USD 23.1 million
juta pada tanggal 31 Desember 2023 terutama berasal dari as of December 31, 2023, was mainly from the coal mining &
bisnis pertambangan dan atubara yang disebabkan karena trading business due to the transfer of all of the Company’s
telah dilakukannya pengalihan seluruh saham Perseroan shares in GEAR in August 2023, so that GEAR was no longer
dalam GEAR pada bulan Agustus 2023, sehingga GEAR consolidated into the Company’s consolidated statements of
tidak dikonsolidasikan lagi ke dalam laporan posisi keuangan financial position since August 2023.
konsolidasian Perseroan sejak bulan Agustus 2023.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 121
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Analisis dan Pembahasan Manajemen
Kenaikan liabilitas pajak tangguhan menjadi USD 249,4 juta The increase in deferred tax liabilities to USD 249.4 million as
pada tanggal 31 Desember 2022 terutama berasal dari of December 31, 2022, was mainly due to the consolidation of
dikonsolidasikannya laporan posisi keuangan konsolidasian consolidated statements of the financial position of Dampier
Dampier Coal (Queensland) Pty. Ltd. yang dilakukan oleh Coal (Queensland) Pty. Ltd. by Stanmore.
Stanmore.
Utang Bank dan Lembaga Keuangan Jangka Panjang Long-term Loan to Banks and Financial Institutions (including
(termasuk Bagian yang akan Jatuh Tempo dalam Waktu Satu Current Portion)
Tahun)
Penurunan utang bank dan lembaga keuangan jangka The decrease in long-term loans to banks and financial
panjang (termasuk bagian yang akan jatuh tempo dalam institutions (including the current portion) to USD 477.4
waktu satu tahun) menjadi USD 477,4 juta pada tanggal million as of December 31, 2023, was primarily due to the
31 Desember 2023 terutama disebabkan oleh penurunan decrease in Senior Secured Notes by USD 338.2 million,
Senior Secured Notes sebesar USD 338,2 juta, Global Loan Global Loan Agency Services Australia Pty. Ltd. by USD 329.3
Agency Services Australia Pty. Ltd. sebesar USD 329,3 million, lease liabilities by USD 199.4 million, and net-off with
juta, liabilitas sewa pembiayaan sebesar USD 199,4 juta, the increase of bank loan to PT Bank Central Asia Tbk by USD
dikurangi dengan kenaikan utang bank PT Bank 147.5 million and PT Bank Syariah Indonesia Tbk by USD 31.5
Central Asia Tbk sebesar USD 147,5 juta dan million.
PT Bank Syariah Indonesia Tbk sebesar USD 31,5 juta.
Kenaikan utang bank dan lembaga keuangan jangka The increase of long-term loans to banks and financial
panjang (termasuk bagian yang akan jatuh tempo dalam institutions (including the current portion) to USD 1,582.7
waktu satu tahun) menjadi USD 1.582,7 juta pada tanggal 31 million as of December 31, 2022, was primarily due to the
Desember 2022 terutama disebabkan oleh kenaikan Global increase in Global Loan Agency Services Australia Pty. Ltd.
Loan Agency Services Australia Pty. Ltd. sebesar USD 615,0 by USD 615.0 million, lease liabilities by USD 258.5 million,
juta, liabilitas sewa pembiayaan sebesar USD 258,5 juta, PT Bank Mandiri (Persero) Tbk by USD 107.7 million, Senior
PT Bank Mandiri (Persero) Tbk sebesar USD 107,7 juta, Secured Notes by USD 63.8 million, and PT Bank Syariah
Senior Secured Notes sebesar USD 63,8 juta, dan Indonesia Tbk by USD 25.3 million.
PT Bank Syariah Indonesia Tbk sebesar USD 25,3 juta.
EKUITAS EQUITY
Dalam juta USD, kecuali dinyatakan lain In million USD, unless otherwise stated
Kenaikan
Kenaikan
(Penurunan)
(Penurunan)
Kontribusi Kontribusi Kontribusi Increase
EKUITAS 2023 Contribution
2022
Contribution
2021
Contribution
Increase
(Decrease)
Equity
(Decrease)
2022 vs
2023 vs 2022
2021
Modal saham 72.5 4.2 % 72.5 2.4 % 72.5 4.0 % 0.0 % 0.0 % Capital stock
Tambahan Additional paid-
modal disetor - (607.4) (35.3)% 10.5 0.3 % 10.5 0.6 % (5,884.8)% 0.0 % in capital - net
bersih
Saham treasuri (483.8) (28.1)% - - - - (100.0)% 0.0 % Treasury stock
Selisih nilai Difference in
transaksi value arising
dengan from transactions
543.0 31.6% 583.0 19.1 % 549.2 30.2 % (6.9)% 6.2 %
kepentingan with non-
nonpengendali controlling
interests
Keuntungan Unrealized gain
yang belum on increase in
direalisasi atas fair value of
kenaikan nilai investments
wajar investasi at fair value
yang diukur (30.6) (1.8)% (41.7) (1.4)% 88.0 4.8 % (26.6)% (147.4)% through other
pada nilai comprehensive
wajar melalui income
penghasilan
komprehensif
lain
122 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Management Discussion and Analysis
Kenaikan
Kenaikan
(Penurunan)
(Penurunan)
Kontribusi Kontribusi Kontribusi Increase
EKUITAS 2023 Contribution
2022
Contribution
2021
Contribution
Increase
(Decrease)
Equity
(Decrease)
2022 vs
2023 vs 2022
2021
Selisih kurs Foreign
penjabaran exchange
laporan differences
keuangan (79.7) (4.6)% (60.4) (2.0)% (54.0) (3.0)% 32.0 % 11.9 % arising from
financial
statements
translation
Cadangan opsi Share option
0.2 0.0 % 1.8 0.1 % 1.8 0.1 % (88.9)% 0.0 %
saham reserve
Cadangan Cash flows
lindung nilai - 0.0% (47.5) (1.5)% (31.2) (1.7)% (100.0)% 52.2 % hedging reserve
arus kas
Selisih revaluasi Revaluation
aset tetap increment
160.2 9.3 % 160.2 5.2 % 160.2 8.8 % 0.0 % 0.0 % in value of
property, plant
and equipment
Saldo laba Retained
1,809.0 105.1 % 1,394.3 45.6 % 801.5 44.0 % 29.7 % 74.0 %
earnings
Kepentingan Non-controlling
337.4 19.6 % 985.3 32.2 % 222.7 12.2 % (65.8)% 342.4 %
Nonpengendali Interests
JUMLAH TOTAL EQUITY
1,720.8 100.0% 3,058.0 100.0% 1,821.2 100.0% (43.7)% 67.9 %
EKUITAS
Ekuitas 2023 / Equity in 2023
2.000,0
337.4
1.500,0 1,809.0
1.000,0
500,0
72.5 (607.4)
-
(483.8) 543.0 (30.6) (79.7) 0.2 0.2 160.2
(500,0)
(1.000,0)
(1.500,0)
1 2 3 4 5 6 7 8 9 10 11
Modal Tambahan Saham Selisih nilai Keuntungan Selisih kurs cadangan Cadangan Selisih Saldo Kepentingan
saham modal disetor - treasuri transaksi yang belum penjabaran opsi saham lindung nilai revaluasi laba Nonpengendali
bersih dengan direalisasi atas laporan arus kas aset tetap
kepentingan kenaikan nil keuangan
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Analisis dan Pembahasan Manajemen
Ekuitas 2022 / Equity in 2022
3.500,0
985.3
3.000,0
2.500,0
1,394.3
2.000,0
1.500,0
1.000,0
543.0 160.2
1.8
500,0 (41.7) 60.4) (47.5)
72.5 10.5
1 2 3 4 5 6 7 8 9 10 11
Modal Tambahan Saham Selisih nilai Keuntungan Selisih kurs cadangan Cadangan Selisih Saldo Kepentingan
saham modal disetor - treasuri transaksi yang belum penjabaran opsi saham lindung nilai revaluasi laba Nonpengendali
bersih dengan direalisasi atas laporan arus kas aset tetap
kepentingan kenaikan nil keuangan
Ekuitas Grup pada tanggal 31 Desember 2023 mengalami The Group’s equity as of December 31, 2023 decreased by
penurunan sebesar 43,7% dari USD 3.058,0 juta pada 43.7% from USD 3,058.0 million in 2022 to USD 1,720.8 million,
tahun 2022 menjadi USD 1.720,8 juta, terutama disebabkan mainly due to the decrease in non-controlling interests by
oleh penurunan kepentingan nonpengendali sebesar USD USD 647.9 million, additional paid-in capital – net by USD
647,9 juta, tambahan modal disetor – bersih sebesar USD 617.9 million, due to the transfer of all of the Company’s
617,9 karena telah dilakukannya pengalihan seluruh saham shares in GEAR in August 2023, so that GEAR was no longer
Perseroan dalam GEAR pada bulan Agustus 2023, sehingga consolidated into the Company’s consolidated statements
GEAR tidak dikonsolidasikan lagi ke dalam laporan posisi of financial position since August 2023. Besides, there were
keuangan konsolidasian Perseroan sejak bulan Agustus 2023. also treasury share purchase transactions in 2023 amounted
Selain itu juga terdapat transaksi pembelian saham treasuri to USD 483.8 million net-off with the increase in retained
pada tahun 2023 sebesar USD 483,8 juta dikurangi dengan earnings for the current year amounted to USD 414.7 million.
kenaikan saldo laba ditahan tahun berjalan sebesar USD 414,7
juta.
Ekuitas Grup pada tanggal 31 Desember 2022 mengalami The Group’s equity as of December 31, 2022 increased
peningkatan sebesar 67,9% dari USD 1.821,2 juta pada by 67.9% from USD 1,821.2 million in 2021 to USD 3,058.0
tahun 2021 menjadi USD 3.058,0 juta, terutama disebabkan million, mainly due to the increase of retained earnings by
oleh peningkatan saldo laba sebesar USD 592,8 juta USD 592.8 million and non-controlling interests by USD 762.6
dan kepentingan nonpengendali sebesar USD 762,6 juta million primarily due to the increase in profit for the year,
terutama sehubungan dengan peningkatan laba tahun an increase of difference in value arising from transactions
berjalan, kenaikan selisih nilai transaksi dengan kepentingan with non-controlling interests by USD 33.8 million, net-off
non-pengendali sebesar USD 33,8 juta, dikurangi dengan by the decrease in unrealized gain on increase in fair value
penurunan keuntungan yang belum direalisasi atas kenaikan of investments by USD 129.7 million mainly attributed by
nilai wajar investasi sebesar USD 129,7 juta terutama berasal the decrease of the fair value of investment of shares in PT
dari penurunan nilai wajar investasi saham pada PT Smartfren Smartfren Telecom Tbk.
Telecom Tbk.
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Management Discussion and Analysis
Laba Rugi Profit and Loss
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Consolidated Statement of Profit or Loss and Other
Konsolidasian Comprehensive Income
Dalam juta USD, kecuali dinyatakan lain In million USD, unless otherwise stated
Kenaikan Kenaikan
(Penurunan) (Penurunan)
Laporan Laba Rugi 2023 2022 2021 Increase Increase Income Statements
(Decrease) (Decrease)
2023 vs 2022 2022 vs 2021
PENDAPATAN USAHA 5,014.7 5,956.1 2,164.9 (15.8)% 175.1 % REVENUES
BEBAN POKOK 2,942.4 3,318.1 1,267.2 (11.3)% 161.8 % COST OF
PENJUALAN REVENUES
LABA KOTOR 2,072.3 2,638.0 897.7 (21.4)% 193.9 % GROSS PROFIT
BEBAN USAHA OPERATING
EXPENSES
Beban penjualan 506.6 498.3 250.9 1.7 % 98.6 % Selling expenses
Beban umum dan 310.5 361.8 152.2 (14.2)% 137.7 % General and
administrasi administrative
expenses
Beban eksplorasi 0.4 0.8 1.9 (50.0)% (57.9)% Exploration costs
Jumlah Beban Usaha 817.5 860.9 405.0 (5.0)% 112.6 % Total Operating
Expenses
LABA USAHA 1,254.8 1,777.1 492.7 (29.4)% 260.7 % OPERATING PROFIT
PENGHASILAN (BEBAN) OTHER INCOME
LAIN-LAIN (EXPENSES)
Pendapatan bunga 42.9 24.6 10.4 74.4 % 136.5 % Interest income
Keuntungan (Kerugian) 17.3 (0.8) (6.5) 2,262.5 % (87.7)% Gain (Loss) on foreign
selisih kurs mata uang asing exchange - net
- bersih
Ekuitas pada rugi bersih (13.7) (1.3) (13.0) 953.8 % (90.0)% Share in net losses of
ventura bersama dan joint venture and
entitas asosiasi
Beban bunga (107.5) (158.9) (69.3) (32.3)% 129.3 % Interest expense
Lain-lain - bersih (12.8) (40.3) (39.3) (68.2)% 2.5 % Others - net
Beban Lain-lain - Bersih (73.8) (176.7) (117.7) (58.2)% 50.1 % Other Expenses
- Net
LABA SEBELUM PAJAK 1,181.0 1,600.4 375.0 (26.2)% 326.8 % PROFIT BEFORE
TAX
BEBAN PAJAK TAX EXPENSE
Kini 325.9 496.4 113.2 (34.3)% 338.5 % Current
Tangguhan (10.2) (194.2) 0.9 (94.7)% (21,677.8)% Deferred
Jumlah Beban Pajak 315.7 302.2 114.1 4.5 % 164.9 % Total Tax Expense
LABA TAHUN BERJALAN 865.3 1,298.2 260.9 (33.3)% 397.6 % PROFIT FOR THE
YEAR
PENGHASILAN OTHER
KOMPREHENSIF LAIN COMPREHENSIVE
INCOME
Pos yang tidak akan Items that will be
direklasifikasi ke laba rugi not be reclassified
subsequently
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Analisis dan Pembahasan Manajemen
Kenaikan Kenaikan
(Penurunan) (Penurunan)
Laporan Laba Rugi 2023 2022 2021 Increase Increase Income Statements
(Decrease) (Decrease)
2023 vs 2022 2022 vs 2021
Kerugian yang belum Unrealized loss on
direalisasi atas perubahan change in fair value
(0.4) (129.6) 62.3 (99.7)% (308.0)%
nilai wajar selama tahun during the year
berjalan
Pengukuran kembali Remeasurement
liabilitas imbalan pasti (0.7) (0.0) 0.4 22,33.3 % (107.5)% of defined benefit
liability
Pajak sehubungan dengan Tax relating to items
pos yang tidak akan 0.1 0.0 0.0 150.0 % 100.0 % that will not be
direklasifikasi reclassified
Keuntungan revaluasi atas Gain on revaluation
aset tetap - - 13.4 0.0 % (100.0) % of property, plant and
equipment
Pos yang akan direklasifikasi Items that will
ke laba rugi be reclassified
subsequently
Ekuitas pada penghasilan Share of their
komerhensif lain Ventura comprehensive
44.5 (19.4) (35.8) 329.4 % (45.8)%
bersama income of a joint
venture
Selisih kurs penjabaran foreign exchange
laporan keuangan differences arising
(18.0) 0.1 (10.2) (18,100.0)% 101.0 %
from financial
statements translation
PENGHASILAN (RUGI) OTHER
KOMPREHENSIF LAIN - COMPREHENSIVE
25.5 (148.9) 30.1 117.1 % (594.3)%
SETELAH PAJAK INCOME (LOSS)-
NET OF TAX
JUMLAH PENGHASILAN TOTAL
KOMPREHENSIF TAHUN COMPREHENSIVE
890.8 1.149.3 291.0 (22.5)% 294.9 %
BERJALAN INCOME FOR THE
YEAR
Laba tahun berjalan yang Profit for the year
teratribusikan pada: attributable to:
Pemilik entitas induk Owners of the Parent
426.2 589.9 115.7 (27.8)% 409.9 %
Company
Kepentingan Non-controlling
439.1 708.3 145.2 (38.0)% 387.8 %
nonpengendali interests
LABA TAHUN BERJALAN PROFIT FOR THE
865.3 1.298.2 260.9 (33.3)% 397.6 %
YEAR
Penghasilan komprehensif Comprehensive
yang teratribusikan kepada: income attributable
to:
Pemilik entitas induk Owners of the Parent
454.0 450.0 153.3 0.9 % 193.5 %
Company
Kepentingan Non-controlling
436.8 699.3 137.7 (37.5)% 407.8 %
nonpengendali interests
JUMLAH PENGHASILAN TOTAL
KOMPREHENSIF TAHUN COMPREHENSIVE
890.8 1,149.3 291.0 (22.5)% 294.9 %
BERJALAN INCOME FOR THE
YEAR
LABA BERSIH PER EARNINGS
SAHAM DASAR 0.59 0.77 0.15 (23.4)% 413.3 % PER SHARE
DIATRIBUSIKAN ATTRIBUTABLE
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Management Discussion and Analysis
PENDAPATAN USAHA REVENUES
Dalam juta USD, kecuali dinyatakan lain In million USD, unless otherwise stated
Kenaikan Kenaikan
(Penurunan) (Penurunan)
Pendapatan Usaha Kontribusi Kontribusi Kontribusi Revenue Per
2023 2022 2021 Increase Increase
Per Segmen Contribution Contribution Contribution Segment
(Decrease) (Decrease)
2023 vs 2022 2022 vs 2021
Pertambangan Coal mining
& perdagangan 4,673.4 93.2% 5,684.0 95.4% 1,937.7 89.5% (17.8)% 193.3 % & trading
batubara
Penyediaan Power
tenaga listrik 40.2 0.8% 48.4 0.8% 49.5 2.3% (16.9)% (2.2)% & steam
& uap generation
Perdagangan - Trading - net
208.2 4.2% 156.7 2.6% 119.1 5.5% 32.9 % 31.6 %
bersih
Penyediaan Pay TV &
TV Berbayar & 92.0 1.8% 66.0 1.1% 57.1 2.6% 39.4 % 15.6 % internet
Internet
Lainnya 0.9 0.0% 1.1 0.1% 1.5 0.1% (18.2)% (26.7)% Others
Jumlah 5,014.7 100.0% 5,956.1 100.0% 2,164.9 100% (15.8)% 175.1 % Total
Pendapatan usaha Grup disumbangkan oleh bisnis yang The Group’s revenues were contributed by current businesses
dijalankan oleh Perseroan dan entitas anak Perseroan operated by the Company and its subsidiaries, i.e., coal mining
saat ini yaitu pertambangan & perdagangan batu bara, & trading, power & steam generation, technology (pay-TV &
penyediaan tenaga listrik dan uap, teknologi (penyediaan internet services), and fertilizer & chemical trading in which
TV berbayar & internet), dan perdagangan pupuk & bahan coal mining & trading business had contributed 93.2% and
kimia dimana bisnis pertambangan & perdagangan batu bara 95.4% of the Group’s revenues in 2023 and 2022, respectively.
menyumbangkan sebesar 93,2% dan 95,4% dari keseluruhan
pendapatan usaha Grup pada tahun 2023 dan 2022.
Pada tahun 2023, pendapatan usaha Grup mencapai USD In 2023, the Group’s revenues were USD 5,014.7 million, or a
5.014,7 juta, atau turun 15,8% jika dibandingkan dengan decrease of 15.8% compared to the revenues in 2022 of USD
pendapatan usaha pada tahun 2022, yaitu sebesar USD 5.956,1 5,956.1, which was mainly due to the decrease in revenue from
juta, terutama disebabkan oleh penurunan pendapatan usaha the coal mining & trading business by USD 1,010.6 million due
dari pertambangan & perdagangan batu bara sebesar USD to reduction of Indonesia’s benchmark thermal coal price and
1.010,6 juta terutama disebabkan penurunan harga acuan due to the transfer of all of the Company’s shares in GEAR in
batubara dan telah dilakukannya pengalihan seluruh saham August 2023, so that GEAR was no longer consolidated into
Perseroan dalam GEAR pada bulan Agustus 2023, sehingga the Company’s consolidated statements of financial position
GEAR tidak dikonsolidasikan lagi ke dalam laporan posisi since August 2023.
keuangan konsolidasian Perseroan sejak bulan Agustus 2023.
Pada tahun 2022, pendapatan usaha Grup mencapai USD In 2022, the Group’s revenues were USD 5,956.1 million, or
5.956,1 juta, atau naik 175,1% jika dibandingkan dengan an increase of 175.1% compared to the revenues in 2021 of
pendapatan usaha pada tahun 2021, yaitu sebesar USD USD 2,164.9, which was mainly due to the increase in revenue
2.164,9 juta, terutama disebabkan oleh peningkatan from coal mining & trading business by USD 3,746.3 million
pendapatan usaha dari pertambangan & perdagangan primarily as a result of the consolidation of the consolidated
batu bara sebesar USD 3.746,3 juta terutama disebabkan financial statements of Dampier Coal (Queensland) Pty. Ltd
karena dikonsolidasikannya laporan keuangan konsolidasian into the Company’s consolidated financial statements since
Dampier Coal (Queensland) Pty. Ltd. ke dalam laporan May 2022.
keuangan konsolidasian Perseroan sejak bulan Mei 2022.
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Analisis dan Pembahasan Manajemen
Pendapatan berdasarkan Lokasi Geografis
Revenue based on Geographic Location
1,400.0
1,200.0
1,000.0
800.0
600.0
400.0
200.0
-
Asia Tenggara
Indonesia Cina India Jepang Korea Belanda Lain Lain
(Kecuali
Indonesia)
2023 2022 2021
Dalam juta USD In million USD
Pendapatan
Sales based on
berdasarkan lokasi 2023 2022 2021
geographical location
geografis
Indonesia 1,337.0 1,222.4 859.7 Indonesia
Cina 1,294.3 1,324.3 726.6 China
India 836.7 1,113.6 236.5 India
Asia Tenggara (tidak 191.1 231.8 62.6 Southeast Asia (exclude
termasuk Indonesia) Indonesia)
Jepang 487.8 981.2 168.5 Jepang
Korea 405.5 598.8 63.3 Korea
Belanda 246.9 165.3 43.8 Holland
Lain-lain 215.4 318.7 3.9 etc
Jumlah 5,014.7 5,956.1 2,164.9 Total
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Management Discussion and Analysis
BEBAN POKOK PENJUALAN COST OF REVENUES
Dalam juta USD, kecuali dinyatakan lain In million USD, unless otherwise stated
Kenaikan Kenaikan
Beban Pokok (Penurunan) (Penurunan) Cost of
Kontribusi Kontribusi Kontribusi
Penjualan Per 2023 2022 2021 Increase Increase Revenues
Contribution Contribution Contribution
Segmen (Decrease) (Decrease) Per Segment
2023 vs 2022 2022 vs 2021
Pertambangan 2,693.7 91.5% 3,119.5 94.0% 1,103.4 87.1% (13.6)% 182.7 % Coal mining
& & trading
perdagangan
batubara
Penyediaan 34.8 1.2% 34.3 1.0% 33.3 2.6% 1.5 % 3.0 % Power
tenaga listrik & steam
& uap generation
Perdagangan - 176.1 6.0% 129.5 3.9% 97.2 7.7% 36.0 % 33.2 % Trading - net
bersih
Penyediaan 37.2 1.3% 33.8 1.0% 31.9 2.5% 10.1 % 6.0 % Pay TV &
TV Berbayar & internet
Internet
Lain-lain 0.6 0.0% 1.0 0.1% 1.4 0.1% (40.0)% (28.6)% Others
Jumlah 2,942.4 100.0% 3,318.1 100.0% 1,267.2 100.0% (11.3)% 161.8 % Total
Pada tahun 2023, beban pokok penjualan Grup mencapai In 2023, the Group’s cost of revenues amounted to USD
USD 2.942,4 juta, atau turun 11,3% dibandingkan beban 2,942.4 million, or a decrease of 11.3% compared to the cost
pokok penjualan tahun 2022 yang sebesar USD 3.318,1 juta. of revenues in 2022 of USD 3,318.1 million. The decrease in
Penurunan beban pokok penjualan disebabkan terutama oleh the cost of revenues was primarily caused by the decrease of
penurunan beban pokok penjualan dari bisnis pertambangan cost of revenues from the coal mining & trading business by
& perdagangan batu bara sebesar USD 425,8 juta terutama USD 425.8 million mainly as a result of the transfer of all of
disebabkan karena telah dilakukannya pengalihan seluruh the Company’s shares in GEAR in August 2023, so that GEAR
saham Perseroan dalam GEAR pada bulan Agustus 2023, was no longer consolidated into the Company’s consolidated
sehingga GEAR tidak dikonsolidasikan lagi ke dalam laporan statements of financial position since August 2023.
posisi keuangan konsolidasian Perseroan sejak bulan Agustus
2023.
Pada tahun 2022, beban pokok penjualan Grup mencapai In 2022, the Group’s cost of revenues amounted to USD
USD 3.318,1 juta, atau naik 161,8% dibandingkan beban 3,318.1 million or increased by 161.8% compared to the cost
pokok penjualan tahun 2021 yang sebesar USD 1.267,2 juta. of revenues in 2021 of USD 1,267.2 million. The increase in
Kenaikan beban pokok penjualan disebabkan terutama the cost of revenues was primarily caused by the increase in
oleh peningkatan beban pokok penjualan dari bisnis cost of revenues from the coal mining & trading business by
pertambangan & perdagangan batu bara sebesar USD USD 2,016.1 million mainly as a result of the consolidation
2.016,1 juta terutama disebabkan karena dikonsolidasikannya of the consolidated financial statements of Dampier Coal
laporan keuangan konsolidasian Dampier Coal (Queensland) (Queensland) Pty. Ltd. into the Company’s consolidated
Pty. Ltd. ke dalam laporan keuangan konsolidasian Perseroan financial statements since May 2022.
sejak bulan Mei 2022.
LABA KOTOR
GROSS PROFIT
Grup membukukan laba kotor sebesar USD 2.072,3 juta pada The Group recorded a gross profit of USD 2,072.3 million in
tahun 2023, menurun 21,4% jika dibandingkan dengan tahun 2023, decreased by 21.4% compared to that in 2022, which
2022 yaitu sebesar USD 2.638,0 juta. Margin laba kotor pada was USD 2,638.0 million. The gross profit margin 2023 was
tahun 2023 sebesar 41,3% turun dibandingkan dengan tahun 41.3%, decreased compared to 2022 which was 44.3%.
2022 yang sebesar 44,3%.
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Analisis dan Pembahasan Manajemen
Grup membukukan laba kotor sebesar USD 2.638,0 juta pada The Group recorded a gross profit of USD 2,638.0 million in
tahun 2022, meningkat 193,9% jika dibandingkan dengan 2022, increased by 193.9% compared to that in 2021, which
tahun 2021 yaitu sebesar USD 897,7 juta. Margin laba kotor was USD 897.7 million. The gross profit margin 2022 was
pada tahun 2022 sebesar 44,3% naik dibandingkan dengan 44.3%, increased compared to 2021 which was 41.5%.
tahun 2021 yang sebesar 41,5%.
BEBAN USAHA OPERATING EXPENSES
Dalam juta USD, kecuali dinyatakan lain In million USD, unless otherwise stated
Kenaikan Kenaikan
(Penurunan) (Penurunan)
BEBAN Kontribusi Kontribusi Kontribusi OPERATING
2023 2022 2021 Increase Increase
USAHA Contribution Contribution Contribution EXPENSES
(Decrease) (Decrease)
2023 vs 2022 2022 vs 2021
Beban 506.6 62.0% 498.3 57.9% 250.9 62.0% 1.7 % 98.6 % Selling
penjualan expenses
Beban 310.5 38.0% 361.8 42.0% 152.2 37.6% (14.2)% 137.7 % General and
umum dan administrative
administrasi expenses
Beban 0.4 0.0% 0.8 0.1% 1.9 0.4% (50.0)% (57.9)% Exploration
eksplorasi costs
Jumlah 817.5 100.0% 860.9 100.0% 405.0 100.0% (5.0)% 112.6 % Total
Beban Operating
Usaha Expenses
Beban usaha Grup terdiri dari beban penjualan, beban umum The Group’s operating expenses consisted of selling
dan administrasi, dan beban eksplorasi. expenses, general and administrative expenses, and
exploration expenses.
Pada tahun 2023, Grup mencatat beban usaha sebesar USD In 2023, the Group recorded operating expenses of USD 817.5
817,5 juta atau menurun sebesar 5,0% dari beban usaha tahun million, or a decrease of 5.0% from the operating expenses in
2022 sebesar USD 860,9 juta. Penurunan tersebut terutama 2022 of USD 860.9 million. The decrease was mainly due to the
disebabkan oleh penurunan beban umum dan administrasi decrease in general and administrative expenses of USD 51.3
sebesar USD 51,3 juta dikurangi terutama dengan kenaikan million net-off mainly with an increase in selling expenses of
beban penjualan sebesar USD 8,3 juta. USD 8.3 million.
Peningkatan beban penjualan pada tahun 2023 terutama The increase in selling expenses in 2023 was mainly due to the
disebabkan oleh peningkatan beban ongkos angkut sebesar increase of freight charges of USD 2.5 million, an increase in
USD 2,5 juta, peningkatan beban Jasa dermaga sebesar USD stockpile services expenses of USD 6.9 million, an increase in
6,9 juta, peningkatan beban gaji dan tunjangan karyawan salaries and allowances expenses of USD 3.2 million, net-off
sebesar USD 3,2 juta, dikurangi terutama dengan penurunan mainly with a decrease in marketing and communication
biaya pemasaran dan komunikasi sebesar USD 3,7 juta. expenses of USD 3.7 million.
Penurunan beban umum dan administrasi pada tahun The decrease in general and administrative expenses in 2023
2023 disebabkan terutama oleh penurunan beban gaji dan was primarily due to the decrease in salaries and allowances
tunjangan karyawan sebesar USD 25,5 juta, penurunan beban by USD 25.5 million, a decrease in tax and licensing expenses
pajak dan perijinan sebesar USD 28,2 juta, dan penurunan by USD 28.2 million, and a decrease in professional fees by
beban jasa profesional sebesar USD 19,2 juta. USD 19.2 million.
Pada tahun 2022, Grup mencatat beban usaha sebesar USD In 2022, the Group recorded operating expenses of USD 860.9
860,9 juta atau meningkat sebesar 112,6% dari beban usaha million, increased by 112.6% from the operating expenses in
tahun 2021 sebesar USD 405,0 juta. Peningkatan tersebut 2021 of USD 405.0 million. The increase was mainly due to the
terutama disebabkan oleh peningkatan beban penjualan increase in selling expenses of USD 247.4 million and general
sebesar USD 247,4 juta dan beban umum dan administrasi and administrative expenses of USD 209.6 million.
sebesar USD 209,6 juta.
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Management Discussion and Analysis
Peningkatan beban penjualan pada tahun 2022 terutama The increase in selling expenses in 2022 was mainly due
disebabkan oleh peningkatan beban ongkos angkut to the increase in freight charges of USD 180.7 million, the
sebesar USD 180,7 juta, peningkatan beban pemasaran increase in marketing and communication expenses of USD
dan komunikasi sebesar USD 36,1 juta, peningkatan beban 36.1 million, the increase in insurance expenses of USD 18.4
asuransi sebesar USD 18,4 juta, dan peningkatan biaya jasa million, and the increase in stockpile services fee by USD 9.0
stockpile sebesar USD 9,0 juta. million.
Peningkatan beban umum dan administrasi pada tahun The increase in general and administrative expenses in 2022
2022 disebabkan terutama oleh peningkatan beban gaji dan was primarily due to the increase in salaries and allowances by
tunjangan karyawan sebesar USD 85,4 juta, peningkatan USD 85.4 million, the increase in tax and licensing expenses
beban pajak dan perijinan sebesar USD 62,0 juta, by USD 62.0 million, the increase in professional fees by USD
peningkatan beban jasa profesional sebesar USD 40,0 juta, 40.0 million, and the increase in insurance expenses by USD
dan peningkatan beban asuransi sebesar USD 20,0 juta. 20.0 million.
PENGHASILAN (BEBAN) LAIN-LAIN OTHER INCOME (EXPENSES)
Penghasilan (beban) lain-lain terutama berasal dari Other income (expenses) was derived from interest income,
pendapatan bunga, beban bunga, keuntungan (kerugian) interest expense, gain (loss) on foreign exchange, and equity
selisih kurs mata uang asing, dan ekuitas pada rugi bersih in net losses of investment.
investasi.
Grup mencatatkan beban lain-lain bersih sebesar USD 73,8 The Group recorded other expenses - net of USD 73.8 million
juta pada tahun 2023 atau turun 58,2% jika dibandingkan in 2023 or a decrease of 58.2% compared to USD 176.7 million
dengan tahun 2022 yang sebesar USD 176,7 juta. Penurunan recorded in 2022. The decrease in the Group’s other expenses
beban lain-lain bersih Grup terutama disebabkan oleh - net, was mainly due to decrease in interest expense by USD
penurunan beban bunga sebesar USD 51,4 juta, dikurangi 51.4 million, net-off with the increase in interest income by
dengan kenaikan pendapatan bunga sebesar USD 18,3 juta USD 18.3 million and increase in gain on foreign exchange -
dan kenaikan keuntungan selisih kurs mata uang asing -bersih net by USD 18.1 million.
sebesar USD 18,1 juta.
Grup mencatatkan beban lain-lain bersih sebesar USD 176,7 The Group recorded other expenses - net of USD 176.7 million
juta pada tahun 2022 atau naik 50,1% jika dibandingkan in 2022, or an increase of 50.1% compared to USD 117.7
dengan tahun 2021 yang sebesar USD 117,7 juta. Kenaikan million in 2021. The increase of the Group’s other expenses
beban lain-lain bersih Grup terutama disebabkan oleh - net, was mainly due to increase in interest expense by
kenaikan beban bunga sebesar USD 89,6 juta, dikurangi USD 89.6 million, net-off with the increase in interest income
dengan kenaikan pendapatan bunga sebesar USD 14,2 juta by USD 14.2 million and decrease in equity in net losses of
dan penurunan ekuitas pada rugi bersih investasi sebesar investments by USD 11.7 million.
USD 11,7 juta.
BEBAN PAJAK TAX EXPENSE
Beban pajak mengalami kenaikan dari USD 302,2 juta di Tax expense increased from USD 302.2 million in 2022 to USD
tahun 2022 menjadi USD 315,7 juta di tahun 2023, terutama 315.7 million in 2023, mainly due to the increase in deferred
disebabkan oleh kenaikan beban pajak tangguhan sebesar tax expense by USD 184.0 million, net-off with the decrease
USD 184,0 juta, dikurangi dengan penurunan beban pajak kini in current tax expense by USD 170.5 million.
sebesar USD 170,5 juta.
Beban pajak mengalami kenaikan dari USD 114,1 juta di Tax expense increased from USD 114.1 million in 2021 to USD
tahun 2021 menjadi USD 302,2 juta di tahun 2022, terutama 302.2 million in 2022, mainly due to the increase in current tax
disebabkan oleh kenaikan beban pajak kini sebesar USD 383,2 expense by USD 383.2 million, net-off with the decrease in
juta, dikurangi dengan penurunan beban pajak tangguhan deferred tax expense by USD 195.1 million.
sebesar USD 195,1 juta.
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Analisis dan Pembahasan Manajemen PENGHASILAN (RUGI) KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME (LOSS) Penghasilan (rugi) komprehensif lain terutama terdiri dari Other comprehensive income (loss) was mainly consisted of keuntungan (kerugian) yang belum direalisasi atas perubahan unrealized gain (loss) on changes in fair value of investments, nilai wajar investasi, ekuitas pada penghasilan komprehensif equity in other comprehensive income of a joint venture, lain ventura bersama, selisih kurs penjabaran laporan foreign exchange differences arising from financial statements keuangan, dan kerugian atas perubahan nilai wajar lindung translation, and losses on changes in fair value of cash flow nilai arus kas. hedges. Grup mencatatkan penghasilan komprehensif lain sebesar The Group recorded other comprehensive income of USD USD 25,5 juta pada tahun 2023, atau mengalami peningkatan 25.5 million in 2023, or an increase of 117.1% compared to sebesar 117,1% dibandingkan dengan tahun 2022 yang other comprehensive losses of USD 148.9 million recorded in mencatatkan rugi komprehensif lain sebesar USD 148,9 2022. The increase was mainly due to the fact that in 2023 the juta. Peningkatan tersebut terutama disebabkan karena di Group recorded equity in other comprehensive income of a tahun 2023 Grup mencatatkan ekuitas pada penghasilan joint venture of USD 44.5 million and the losses on foreign komprehensif lain ventura bersama sebesar USD 44,5 juta exchange arising from financial statements translation of dan kerugian atas selisih kurs penjabaran laporan keuangan USD 18.0 million, while in 2022, the Group recorded other sebesar USD 18,0 juta, sedangkan di tahun 2022 Grup comprehensive losses of USD 148.9 million in 2022 was mainly mencatatkan rugi komprehensif lain sebesar USD 148,9 juta due to in 2022 the Group recorded unrealized losses on pada tahun 2022, terutama disebabkan karena di tahun changes in fair value of investments of USD 129.6 million and 2022 Grup mencatatkan kerugian yang belum direalisasi atas losses on changes in fair value of cash flow hedges of USD perubahan nilai wajar investasi sebesar USD 129,6 juta dan 19.4 million. kerugian atas perubahan nilai wajar lindung nilai arus kas sebesar USD 19,4 juta. Grup mencatatkan rugi komprehensif lain sebesar USD The Group recorded other comprehensive losses of USD 148,9 juta pada tahun 2022, atau mengalami penurunan 148.9 million in 2022, or a decrease of 594.3% compared to sebesar 594,3% dibandingkan dengan tahun 2021 yang other comprehensive income of USD 30.1 million in 2021. mencatatkan penghasilan komprehensif lain sebesar USD The decrease was mainly due to the fact that in 2022 the 30,1 juta. Penurunan tersebut terutama disebabkan karena Group recorded unrealized losses on changes in fair value di tahun 2022 Grup mencatatkan kerugian yang belum of investments of USD 129.6 million and losses on changes direalisasi atas perubahan nilai wajar investasi sebesar USD in fair value of cash flow hedge of USD 19.4 million, while in 129,6 juta dan kerugian atas perubahan nilai wajar lindung 2021 the Group recorded unrealized gain on change in fair nilai arus kas sebesar USD 19,4 juta, sedangkan di tahun value of investments of USD 62.3 million, gain on revaluation 2021 Grup mencatatkan keuntungan yang belum direalisasi of property, plant and equipment of USD 13.4 million, atas perubahan nilai wajar investasi sebesar USD 62,3 juta, net-off with the equity in other comprehensive income of a keuntungan revaluasi atas aset tetap sebesar USD 13,4 juta joint venture of USD 35.8 million and the losses on foreign dikurangi dengan ekuitas pada penghasilan komprehensif exchange arising from financial statements translation of USD lain ventura bersama sebesar USD 35,8 juta, dan kerugian 10.2 million. selisih kurs penjabaran laporan keuangan sebesar USD 10,2 juta. PENGHASILAN KOMPREHENSIF TAHUN BERJALAN COMPREHENSIVE INCOME FOR THE YEAR Grup mencatatkan penghasilan komprehensif tahun berjalan The Group recorded comprehensive income for the year of sebesar USD 890,8 juta pada tahun 2023, atau mengalami USD 890.8 million in 2023, or a decrease of 22.5% compared penurunan sekitar 22,5% dibandingkan dengan tahun 2022 to that in 2022, which recorded comprehensive income for yang mencatatkan penghasilan komprehensif tahun berjalan the year of USD 1,149.3 million. The margin of comprehensive sebesar USD 1.149,3 juta. Margin penghasilan komprehensif income for the year 2023 was 17.8% which decreased tahun berjalan di 2023 sebesar 17,8% menurun dibandingkan compared to the margin of comprehensive income for the dengan margin laba komprehensif tahun 2022 yang sebesar year 2022 of 19.3%. 19,3%. Grup mencatatkan penghasilan komprehensif tahun berjalan The Group recorded comprehensive income for the year sebesar USD 1.149,3 juta pada tahun 2022, atau mengalami of USD 1,149.3 million in 2022, or an increase of 294.9% kenaikan sekitar 294,9% dibandingkan dengan tahun 2021 compared to that in 2021, which recorded comprehensive 132 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Management Discussion and Analysis
yang mencatatkan penghasilan komprehensif tahun berjalan income for the year of USD 291.0 million. The margin of
sebesar USD 291,0 juta. Margin penghasilan komprehensif comprehensive income for the year 2022 was 19.3% which
tahun berjalan di 2022 sebesar 19,3% meningkat dibandingkan increased compared to the margin of comprehensive income
dengan margin laba komprehensif tahun 2021 yang sebesar for the year 2021 of 13.4%.
13,4%.
Arus Kas Cash Flows
Dalam juta USD, kecuali dinyatakan lain In million USD, unless otherwise stated
Kenaikan Kenaikan
(Penurunan) (Penurunan)
Increase Increase
Laporan Arus Kas 2023 2022 2021 Statements of Cash Flows
(Decrease) (Decrease)
2023 vs 2022 vs
2022 2021
Kas Bersih Diperoleh dari 1,031.1 2,092.2 437.0 (50.7)% 378.8 % Net Cash Provided by Operating
Aktivitas Operasi Activities
Kas Bersih Digunakan untuk (592.0) (1,726.5) (211.0) 65.7 % (718.2)% Net Cash Used in Investing
Aktivitas Investasi Activities
Kas Bersih Diperoleh dari (909.1) 207.1 (315.0) (539.0)% 165.7 % Net Cash Provided by (Used in)
(Digunakan untuk) Aktivitas Financing Activities
Pendanaan
KENAIKAN (PENURUNAN) (470.0) 572.8 (89.0) (182.1)% 743.6% NET INCREASE (DECREASE) IN
BERSIH KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS AWAL 1,084.7 521.4 611.0 108.0% (14.7)% CASH AND CASH EQUIVALENTS
TAHUN AT THE BEGINNING OF THE YEAR
Pengaruh perubahan kurs mata 2.6 (9.5) (0.6) 127.4% (1,483.3)% Effect of foreign exchange rate
uang asing changes
KAS DAN SETARA KAS AKHIR 617.3 1,084.7 521.4 (43.1)% 108.0 % CASH AND CASH EQUIVALENTS
TAHUN AT THE END OF THE YEAR
Pada tahun 2023, Grup mencatatkan arus kas negatif sebesar In 2023, the Group recorded negative cash flow of USD 470.0
USD 470,0 juta. Posisi arus kas negatif tersebut terutama million. The negative cash flow was mainly contributed by
dikontribusi oleh arus kas negatif yang diperoleh dari aktivitas the negative cash flow received from investing and financing
investasi dan pendanaan masing-masing sebesar USD activities amounted to USD 592.0 million and USD 909.1
592,0 juta dan USD 909,1 juta, dengan arus kas positif yang million, respectively, net-off with the positive cash flow used
digunakan untuk aktivitas operasi sebesar USD 1.031,1 juta. in operating activities amounted to USD 1,031.1 million.
Pada tahun 2022, Grup mencatatkan arus kas positif sebesar In 2022, the Group recorded positive cash flow of USD 572.8
USD 572,8 juta. Posisi arus kas positif tersebut disebabkan million. The positive cash flow was mainly contributed by the
terutama oleh dikontribusi oleh arus kas positif yang diperoleh positive cash flow received from operating and financing
dari aktivitas operasi dan pendanaan masing-masing sebesar activities amounted to USD 2,092.2 million and USD 207.1
USD 2.092,2 juta dan USD 207,1 juta, dengan arus kas negatif million, respectively, net-off with the negative cash flow used
yang digunakan untuk aktivitas investasi sebesar USD 1.726,5 in investing activities amounted to USD 1,726.5 million.
juta.
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Kas bersih yang diperoleh Grup dari aktivitas operasi pada Net cash provided by the Group from operating activities in
tahun 2023 adalah sebesar USD 1.031,1 juta. Arus kas 2023 amounted to USD 1,031.1 million. The Group’s positive
positif Grup dari aktivitas operasi pada tahun 2023 tersebut cash flow from operating activities in 2023 decreased by
menurun 50,7% jika dibandingkan dengan tahun 2022 yang 50.7% compared to 2022 that recorded positive cash flow
mencatatkan arus kas positif dari aktivitas operasi sebesar from operating activities of USD 2,092.2 million. The decrease
USD 2.092,2 juta. Penurunan tersebut disebabkan terutama was primarily contributed by the decrease in the receipt from
karena penurunan penerimaan dari pelanggan sebesar USD customers by USD 1,029.6 million, net-off with the decrease in
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Analisis dan Pembahasan Manajemen 1.209,6 juta, dikurangi dengan penurunan pembayaran payments to contractors, suppliers, and others by USD 150.5 kepada kontraktor, pemasok, dan lainnya sebesar USD 150,5 million, and increase in payments of corporate income tax by juta, dan kenaikan pembayaran pajak penghasilan badan USD 27.0 million. sebesar USD 27,0 juta. Kas bersih yang diperoleh Grup dari aktivitas operasi pada Net cash provided by the Group from operating activities tahun 2022 adalah sebesar USD 2.092,2 juta. Arus kas in 2022 amounted to USD 2,092.2 million. The Group’s net positif Grup dari aktivitas operasi pada tahun 2022 tersebut positive cash flow from operating activities in 2022 increased meningkat 378,8% jika dibandingkan dengan tahun 2021 yang by 378.8% compared to 2021 that recorded positive cash flow mencatatkan arus kas positif dari aktivitas operasi sebesar from operating activities of USD 437.0 million. The increase USD 437,0 juta. Kenaikan tersebut disebabkan terutama was primarily contributed by the increase in the receipt from karena kenaikan penerimaan dari pelanggan sebesar USD customers by USD 4,023.2 million, net-off with the increase 4.023,2 juta, dikurangi dengan kenaikan pembayaran kepada in payments to contractors, suppliers, and others by USD kontraktor, pemasok, dan lainnya sebesar USD 2.020,8 juta, 2,020.8 million, and increase in payments of corporate income dan kenaikan pembayaran pajak penghasilan badan sebesar tax by USD 260.2 million. USD 260,2 juta. ARUS KAS UNTUK AKTIVITAS INVESTASI CASH FLOWS FOR INVESTING ACTIVITIES Kas bersih Grup yang digunakan untuk aktivitas The Group’s net cash used in investing activities in 2023 investasi pada tahun 2023 adalah sebesar amounted to USD 592.0 million, a decrease of 65.7% USD 592,0 juta, turun 65,7% dibandingkan dengan tahun compared to 2022 that recorded net cash flows used in 2022 yang mencatatkan kas bersih yg digunakan untuk investing activities amounted to USD 1,726.5 million, mainly aktivitas investasi sebesar USD 1.726,5 juta, disebabkan due to the decrease in addition in long-term investments terutama karena penurunan penambahan investasi jangka by USD 387.1 million, decrease in payment for deferred panjang sebesar USD 387,1 juta, penurunan terhadap consideration amounted to USD 100.0 million, and decrease pembayaran imbalan yang ditangguhkan sebesar USD 100,0 in payment for acquisition of a subsidiary net-off cash and juta, penurunan pembayaran atas akuisisi entitas anak setelah cash equivalent balance at acquisition date amounted to USD dikurangi saldo kas dan setara kas pada tanggal akuisisi 1,223.4 million, the increase in acquisitions of property, plant sebesar USD 1.223,4 juta, kenaikan penambahan aset tetap and equipment by USD 93.9 million, increase in proceeds sebesar USD 93,9 juta, kenaikan penerimaan dari pelepasan from sale of investment in a subsidiaries by USD 275.4 million, investasi entitas anak sebesar USD 275,4 juta dan dampak and impact of disposing of subsidiaries by USD 692.8 million. pelepasan entitas anak sebesar USD 692,8 juta. Kas bersih Grup yang digunakan untuk aktivitas investasi The Group’s net cash used in investing activities in 2022 pada tahun 2022 adalah sebesar USD 1.726,5 juta, naik amounted to USD 1,726.5 million, an increased of 718.2% 718,2% dibandingkan dengan tahun 2021 yang mencatatkan compared to 2021 that recorded net cash flows used in kas bersih yg digunakan untuk aktivitas investasi sebesar USD investing activities amounted to USD 211.0 million, mainly 211,0 juta, disebabkan terutama karena kenaikan penambahan due to the increase in addition in long-term investments by investasi jangka panjang sebesar USD 101,1 juta, kenaikan USD 101.1 million, increase in acquisitions of property, plant penambahan aset tetap sebesar USD 101,4 juta, pembayaran and equipment by USD 101.4 million, payment of deferred imbalan yang ditangguhkan sebesar USD 100,0 juta, dan consideration amounted to USD 100.0 million, and payment pembayaran atas akuisisi entitas anak setelah dikurangi saldo for acquisition of a subsidiary net-off cash and cash equivalent kas dan setara kas pada tanggal akuisisi sebesar USD 1.223,4 balance at acquisition date amounted to USD 1,223.4 million. juta. ARUS KAS UNTUK AKTIVITAS PENDANAAN CASH FLOWS FOR FINANCING ACTIVITIES Kas bersih Grup yang digunakan untuk aktivitas pendanaan The Group’s net cash used in financing activities in 2023 pada tahun 2023 adalah sebesar USD 909,1 juta, turun 539,0% was amounted to USD 909.1 million, decreased by 539.0% dibandingkan dengan tahun 2022 yang mencatatkan arus kas compared to 2022 that recorded net cash flow provided yang diperoleh dari aktivitas pendanaan sebesar USD 207,1 by financing activities amounted to USD 207.1 million. The juta. Penurunan ini disebabkan terutama oleh penurunan decrease was mainly due to decrease in proceeds from penerimaan utang bank dan lembaga keuangan jangka panjang long-term loan from banks and financial institutions by USD sebesar USD 524,6 juta, pembelian kembali modal saham 524.6 million, share buyback by USD 483.8 million, decrease sebesar USD 483,8 juta, penurunan setoran modal saham in paid-up capital of subsidiaries from non-controlling 134 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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entitas anak dari kepentingan nonpengendali sebesar USD interests amounted to USD 271.5 million, net-off with
271,5 juta, dikurangi dengan kenaikan terhadap pembayaran increase in payments to long-term loan from banks and
utang bank dan lembaga keuangan jangka panjang sebesar financial institution by USD 436.9 million, increase in proceed
USD 436,9 juta, kenaikan terhadap penerimaan (pembayaran) from (payment of) short-term loans from banks and financial
utang bank dan lembaga keuangan jangka pendek – bersih institution - net by USD 246.5 million, decrease in dividends
sebesar USD 246,5 juta, penurunan pembayaran dividen of subsidiaries paid to non-controlling interests by USD 114.9
entitas anak kepada kepentingan nonpengendali sebesar million, decrease in net proceeds from the issuance of Senior
USD 114,9 juta, penurunan penerimaan bersih dari penerbitan Secured Notes by USD 89.3 million, decrease in payment of
Senior Secured Notes sebesar USD 89,3 juta, penurunan interest by USD 82.8 million, and decrease in acquisition of
pembayaran bunga sebesar USD 82,8 juta, dan penurunan noncontrolling interests of a subsidiary that did not result in
pembayaran akusisi saham entitas anak dari kepentingan loss of control by USD 207.1 million.
nonpengendali yang tidak mengakibatkan kehilangan
pengendalian sebesar USD 207,1 juta.
Kas bersih Grup yang diperoleh dari aktivitas pendanaan The Group’s net cash provided by financing activities in
pada tahun 2022 adalah sebesar USD 207,1 juta, naik 165,7% 2022 amounted to USD 207.1 million, an increase of 165.7%
dibandingkan dengan tahun 2021 yang mencatatkan arus compared to 2021, that recorded net cash flow used in
kas yang digunakan untuk aktivitas pendanaan sebesar USD financing activities amounted to USD 315.0 million. The
315,0 juta. Kenaikan ini disebabkan terutama oleh kenaikan increase was mainly due to increase in proceeds from
penerimaan utang bank dan lembaga keuangan jangka long-term loans from banks and financial institutions by
panjang sebesar USD 965,0 juta, setoran modal saham entitas USD 965.0 million, paid-up capital of subsidiaries from
anak dari kepentingan nonpengendali sebesar USD 277,5 non-controlling interests amounted to USD 277.5 million,
juta, dikurangi dengan kenaikan pembayaran dividen entitas net-off with increase in dividends of subsidiaries paid to
anak kepada kepentingan nonpengendali sebesar USD 210,2 non-controlling interests by USD 210.2 million, decrease in
juta, penurunan penerimaan bersih dari penerbitan Senior net proceeds from the issuance of Senior Secured Notes by
Secured Notes sebesar USD 186,6 juta, kenaikan pembayaran USD 186.6 million, increase in payment of interest by USD
bunga sebesar USD 95,3 juta, dan kenaikan pembayaran 95.3 million, and increase in acquisition of noncontrolling
akusisi saham entitas anak dari kepentingan nonpengendali interests of a subsidiary without a change in control by USD
yang tidak mengakibatkan kehilangan pengendalian sebesar 240.4 million.
USD 240,4 juta.
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Rasio Keuangan Financial Ratios
Rasio
Unit 2023 2022 2021 2020 2019
Ratios
Rasio Laba (Rugi) terhadap Aset
(%) 28.2% 20.0% 8.5% -2.1% 1.8%
Return-on-Assets
Rasio Laba (Rugi) terhadap Ekuitas
(%) 50.3% 42.5% 14.3% -3.8% 4.0%
Return-on-Equity
Margin Laba Kotor
(%) 41.3% 44.3% 41.5% 34.7% 34.7%
Gross Profit Margin
Margin Laba Bersih
(%) 17.3% 21.8% 12.1% -4.1% 4.0%
Net Profit Margin
Rasio Lancar
(%) 167.5% 135.8% 169.7% 154.8% 129.1%
Current Ratio
Rasio Liabilitas terhadap Aset
(%) 43.8% 52.9% 40.9% 44.3% 55.0%
Liabilities-to-Assets Ratio
Rasio Liabilitas terhadap Ekuitas
(%) 78.0% 112.5% 69.2% 79.4% 122.1%
Liabilities-to-Equity Ratio
Tingkat Perputaran Persediaan
(x) 15.3 18.3 15.0 12.7 15.5
Inventory Turnover
Tingkat Perputaran Aset Tetap
(x) 4.8 5.9 4.3 3.0 3.4
Fixed Assets Turnover
Tingkat Perputaran Aset Total
Total Assets Turnover
(x) 1.0
1.2
0.7 0.4 0.5
Kemampuan Membayar Utang Solvency
Grup merujuk pada rasio likuiditas dan rasio solvabilitas untuk The Group refers to the liquidity and solvency ratios to
mengukur kemampuan penyelesaian kewajiban. measure the ability to pay off its liabilities.
Rasio likuiditas menunjukkan kemampuan untuk memenuhi The liquidity ratio shows the ability to meet the financial
kewajiban keuangan yang harus segera dipenuhi. Rasio obligations that must be met immediately. The liquidity ratio
likuiditas yang digunakan Grup adalah Rasio Lancar, yaitu used by the Group is the Current Ratio, i.e., by measuring
dengan mengukur kemampuan aktiva lancar Grup dalam the ability of the Group’s current assets to pay its short-term
membayar kewajiban jangka pendek. Pada tahun 2023, rasio liabilities. In 2023, the Group’s current ratio was 167.5%,
lancar Grup adalah sebesar 167,5%, mengalami kenaikan dari increased from 135.8% in 2022. The increase was mainly due
135,8% pada tahun 2022. Kenaikan ini terutama disebabkan to a decrease in current liabilities as described in the relevant
karena penurunan liabilitas jangka pendek sebagaimana telah section.
dijelaskan di bagian bersangkutan.
Rasio solvabilitas dimaksudkan untuk mengukur sampai The solvency ratio is intended to measure to what extent
seberapa jauh aktiva atau modal Grup dapat membiayai the assets or capital of the Group can support the loan.
pinjaman. Rasio solvabilitas yang digunakan Grup adalah Rasio The solvency ratios used by the Group are the Liabilities-
Liabilitas terhadap Ekuitas dan Rasio Liabilitas terhadap Aset. to-Equity ratio and Liabilities-to-Asset ratio. In 2023, the
Pada tahun 2023, Rasio Liabilitas terhadap Ekuitas dan Rasio Liabilities-to-Equity ratio and Liabilities-to-Asset ratio were
Liabilitas terhadap Aset adalah sebesar 78,0% dan 43,8%, 78.0% and 43.8%, decreased from 112.5% and 52.9% in 2022,
mengalami penurunan dari 112,5% dan 52,9% pada tahun respectively. These decreases were mainly due to a decrease
2022. Penurunan ini terutama disebabkan karena penurunan in current liabilities and noncurrent liabilities as described in
liabilitas jangka pendek dan liabilitas jangka panjang the relevant section.
sebagaimana telah dijelaskan di bagian bersangkutan.
Grup memiliki kemampuan untuk memenuhi kewajibannya The Group has the capability to fulfill the payment of its
pada tanggal jatuh tempo. obligations on the due dates.
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Management Discussion and Analysis
Perseroan berupaya melindungi hak-hak kreditor, antara The Company seeks to protect creditors’ rights, including by
lain dengan memberikan jaminan keamanan seperti providing security guarantees such as collateral/guarantees,
agunan/jaminan, melakukan perjanjian kredit yang jelas, entering into clear credit agreements, carrying out good
melakukan pengawasan keuangan perusahaan dengan baik, supervision of the company’s finances, submitting periodic
menyampaikan laporan berkala sebagaimana dibutuhkan, reports as required, complying with applicable laws and
mematuhi peraturan perundang-undangan yang berlaku, dan regulations, and carrying out open communication with
melakukan komunikasi yang terbuka dengan para kreditor. creditors. [ACGS C.4.6.]
[ACGS C.4.6.]
Tingkat Kolektabilitas Piutang Receivables Collectability
PIUTANG JANGKA PENDEK SHORT-TERM RECEIVABLES
(kali)
2023 2022 2021 2020 2019
(times)
Tingkat Kolektabilitas Piutang Usaha 11.4 15.1 10.2 8.3 9.3
Receivables Collectibility
Rasio tingkat perputaran piutang usaha pada tahun 2023 The Company’s trade accounts receivable turnover ratio in
sebesar 11,4 kali, mengalami penurunan dibandingkan 2023 was 11.4 times, decreased compared to 15.1 times in
dengan 15,1 kali pada tahun 2022. 2022.
Grup tidak mempunyai masalah terkait kolektabilitas piutang The Group does not have any issues related to the
usaha, karena sebagian besar dari piutang usaha Grup collectability of its trade accounts receivable, as most of the
termasuk piutang lancar. Group’s receivables are classified as current receivables.
Pada tahun 2023, Grup mencadangkan USD 11,2 juta sebagai In 2023, the Group had reserved USD 11.2 million as allowance
cadangan kerugian penurunan nilai untuk piutang usaha. for impairment losses of trade accounts receivable.
Berdasarkan evaluasi terhadap kolektibilitas piutang Based on the evaluation of trade accounts receivable
usaha, manajemen berpendapat bahwa cadangan kerugian collectibility, management believes that the allowance for
penurunan nilai cukup untuk menutup kemungkinan kerugian impairment loss was adequate to cover the possibility of
dari tidak tertagihnya piutang usaha. Manajemen juga losses due to uncollectible receivables. Management also
berpendapat bahwa tidak terdapat risiko terkonsentrasi believes that there was no significant concentrated risk on
secara signifikan atas piutang usaha dari pihak ketiga. trade accounts receivable from third parties.
PIUTANG LAIN-LAIN JANGKA PANJANG LONG-TERM OTHER RECEIVABLES
Pada tanggal 31 Desember 2023, Grup tidak memiliki piutang As of December 31, 2023, the Group had no long-term trade
usaha jangka panjang. receivables.
Grup memiliki piutang lain-lain jangka panjang sebesar The Group had long-term other receivables amounted to USD
USD 86,0 juta pada tanggal 31 Desember 2023, dimana 86.0 million as of December 31, 2023, which the receivables
angka piutang tersebut tidak terdapat cadangan kerugian did not contain any allowance for impairment losses. Based
penurunan nilai. Berdasarkan evaluasi terhadap kolektabilitas on the evaluation of the collectability of long-term other
piutang lain-lain jangka panjang, manajemen berpendapat receivables, management believes that the allowance for
bahwa cadangan kerugian penurunan nilai cukup untuk impairment loss was adequate to cover the possibility of loss
menutup kemungkinan kerugian dari tidak tertagihnya due to uncollectible long-term other receivables.
piutang lain-lain jangka panjang.
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Analisis dan Pembahasan Manajemen
Struktur Modal dan Kebijakan Atas Capital Structure and Capital Structure
Struktur Modal Policy
2023 2022 2021
Struktur Modal
Capital Structure
USD % USD % USD %
Liabilitas Jangka Pendek 825,666,875 26.9% 1,667,438,300 25.6% 673,072,115 21.9%
Current Liabilities
Liabilitas Jangka Panjang 516,790,956 16.9% 1,771,757,630 27.3% 586,791,322 19.0%
Non-current Liabilities
Ekuitas 1,720,815,186 56.2% 3,057,985,347 47.1% 1,821,257,119 59.1%
Equity
Total Liabilitas dan Ekuitas 3,063,273,017 100.0% 6,497,181,277 100.0% 3,081,120,556 100.0%
Total Liabilities and Equity
STRUKTUR MODAL CAPITAL STRUCTURE
Struktur modal Grup terutama berasal dari ekuitas. Per 31 The Group capital structure was primarily from equity. As of
Desember 2023, sebesar 56,2% merupakan ekuitas. December 31, 2023, 56.2% was equity.
Rasio hutang jangka panjang dapat meningkat dalam Long-term debt ratio may increase in the next few years due
beberapa tahun ke depan sehubungan dengan kemungkinan to the possibility of increasing bank loans to finance new
meningkatnya pinjaman bank untuk membiayai proyek-proyek projects.
baru.
Direksi melakukan evaluasi secara berkala untuk memastikan The Board of Directors carries out regular evaluations to
bahwa struktur modal dan utang Perseroan sesuai dengan ensure that the Company’s capital and debt structure is in line
tujuan strategis dan selera Risiko Perseroan. Perseroan with the Company’s strategic objectives and risk appetite. The
berpendapat bahwa struktur modal tahun 2023 masih berada Company believes that its capital structure in 2023 remained
pada tingkat yang wajar dan sehat. [ACGS C.3.1.] at a reasonable and healthy level. [ACGS C.3.1.]
CAPITAL STRUCTURE POLICY
KEBIJAKAN ATAS STRUKTUR MODAL
Perseroan berkomitmen untuk mengoptimalkan struktur The Company is committed to optimizing its capital structure
modal untuk membiayai aset tidak lancar sehingga diharapkan to finance non-current assets with the expectation to
dapat memaksimalkan nilai pemegang saham. maximize shareholder value.
Perseroan mengutamakan sumber pembiayaan belanja modal The Company prioritizes sources for financing the capital
dan proyek-proyek baru dengan urutan sebagai berikut: kas expenditures and new projects in the following order: internal
internal, utang jangka pendek, utang jangka panjang, dan cash, short-term debt, long-term debt, and issuance of new
penerbitan saham baru. shares.
Perseroan senantiasa berupaya memperhatikan hak-hak The Company seeks to always take into account the rights
kreditur dengan memenuhi kewajiban pembayaran secara of creditors by meeting its payment obligations in a timely
tepat waktu, menjaga rasio keuangan tertentu, dan manner, maintaining certain financial ratios, and delivering
menyediakan informasi yang dibutuhkan. the required information.
138 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Management Discussion and Analysis
Perbandingan antara Target dan Comparison between Targets and
Pencapaian Tahun 2022 dan 2023, dan Realization of 2022 and 2023, and
Target Tahun 2024 [ACGS C.1.4.] [ACGS C.1.5.] [ACGS Targets for 2024 [ACGS C.1.4.] [ACGS C.1.5.] [ACGS D.2.2.]
D.2.2.] [ACGS D.2.3.] [ACGS D.2.3.]
2024*) 2023 2022
Target Target Realisasi Target Realisasi
Target Target Realization Target Realization
Keuangan / Financial
Pendapatan Usaha (juta USD) 3,139 5,946 5,014.7 2,348.8 5,956.1
Revenues (million USD)
Laba Tahun Berjalan (juta USD) 368 1,061 865.3 275.3 1,298.2
Profit for the Year (million USD)
Operasi / Operational
Offtake Listrik Pembangkit Listrik Captive1) 640,676 967,295.0 850,567.2 1,315,338.9 1,414,392.0
(MWh)
Electricity Offtake from Captive Power
Plants1) (MWh)
Offtake Uap Pembangkit Listrik Captive 1) 7,478,057 8,305,577.0 9,099,249.2 11,487,264.9 13,062,495.0
(GJ)
Steam Offtake from Captive Power Plants1)
(GJ)
Volume Penjualan Batu Bara2) (juta ton) 53.9 56.4 56.8 43.9 51.0
Coal Sales Volume2) (million ton)
Jumlah Home-Pass 6,239,635 2,739,635 3,358,331 1,471,237 1,739,635
Number of Home-Passes
Jumlah Pelanggan 1,000,192 575,020 525,595 301,489 304,410
Number of Subscribers
Volume Penjualan Pupuk (ton) 226,357 251,805 243,001 209,958 154,516
Fertilizer Sales Volume (ton)
Volume Penjualan Pestisida (kiloliter) 6,285,979 6,684,503 4,949,917 6,186,615 4,405,611
Pesticide Sales Volume (kilolitres)
Volume Penjualan Bahan Kimia (ton) 147,230 135,352 147,591 117,988 119,154
Chemical Sales Volume (ton)
Investasi Barang Modal Yang Signifikan4) / Significant Capital Expenditure4)
Pertambangan Batu Bara2)5) (juta USD) 39.9 160.6 244.9 75.1 181.0
Coal Mining2)5) (million USD)
Infrastruktur Multimedia3)6) (juta USD) 311.9 151.5 133.5 60.6 40.9
Multimedia Infrastructure3)6) (million USD)
Jumlah (juta USD) 351.8 312.1 378.4 135.7 221.9
Total (million USD)
Keterangan / Notes:
*) sehubungan dengan rencana aksi korporasi yang akan dilakukan pada Q2/Q3 2024, data tidak dapat dicantumkan di dalam Laporan Tahunan ini
*) in relation to the corporate action planned to be carried out in Q2/Q3 2024, data cannot be included in this Annual Report
1)
dijalankan oleh Perseroan terutama dijalankan oleh GEAR dan/atau entitas anaknya
2)
dijalankan oleh PT Innovate Mas Indonesia dan PT Eka Mas Republik, keduanya entitas anak Perseroan
3)
tidak terdapat ikatan material untuk investasi barang modal yang masih berjalan pada 31 Desember 2023
4)
terutama untuk konstruksi pelabuhan, mesin dan alat berat, bangunan dan prasarana, dan infrastruktur
5)
terutama untuk peralatan telekomunikasi
1)
operated by the Companymainly operated by GEAR and/or its subsidiaries
2)
operated by PT Innovate Mas Indonesia and PT Eka Mas Republik, both of which are subsidiaries of the Company
3)
there was no material commitment for capital expenditure as of December 31, 2023
4)
mainly for port construction, machinery and heavy equipment, buildings and leasehold improvements, and infrastructure
5)
mainly for telecommunication facilities
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 139
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Analisis dan Pembahasan Manajemen
Kebijakan dan Pembagian Dividen Dividend Policy and Distribution
[ACGS D.2.4.] [ACGS D.2.4.]
Perseroan dapat membagikan dividen hingga 30% dari laba The Company may distribute dividends up to 30% of its net
bersih setelah pajak. Pembagian dividen mempertimbangkan profit after tax. The distribution of dividends shall take into
kecukupan modal, rencana belanja modal, dan persyaratan account capital adequacy, capital expenditure plan, as well as
pembiayaan, dengan memperhatikan peraturan perundang financial covenant, subject to the prevailing regulations and
undangan yang berlaku dan persetujuan para pemegang shareholders’ approval.
saham.
Sampai saat ini, Perseroan belum membagikan dividen To date, the Company has not distributed dividends to its
kepada pemegang saham Perseroan, mengingat Perseroan shareholders, considering that the Company still requires
masih memiliki kebutuhan dana yang cukup besar untuk substantial capital expenditures to finance new projects in the
membiayai proyek-proyek baru di entitas anak Perseroan. Company’s subsidiaries. [ACGS A.1.1.]
[ACGS A.1.1.]
Dampak Nilai Tukar Mata Uang Asing Impact of Foreign Currency Exchange
Rates
Dampak nilai tukar mata uang asing timbul karena transaksi The impact of foreign currency exchange rates arose from
yang dilakukan dalam mata uang selain mata uang fungsional transactions that were conducted in currencies other than
yang berasal dari aset dan liabilitas moneter dalam mata uang the functional currency derived from assets and monetary
asing terutama mata uang Rupiah. Keuntungan/kerugian liabilities denominated in foreign currencies, especially
selisih kurs yang timbul dikreditkan/dibebankan pada laporan Rupiah. Gain/loss arose due to the difference in the exchange
laba rugi dan penghasilan komprehensif lain konsolidasian. rate credited/charged to the consolidated statements of
profit or loss and other comprehensive income.
Pada tanggal 31 Desember 2023, 31 Desember 2022, On December 31, 2023, December 31, 2022, and December
dan 31 Desember 2021, kurs konversi yakni kurs tengah 31, 2021, the conversion middle rate of Bank Indonesia for
Bank Indonesia untuk mata uang USD terhadap Rupiah the USD against the Rupiah amounted to Rp15,416 per USD,
masing-masing adalah sebesar Rp15.416 per USD, Rp15.731 Rp15,731 per USD, and Rp14,269 per USD, respectively.
per USD, dan Rp14.269 per USD.
Realisasi Penggunaan Dana Hasil Realization of the Use of Proceeds
Penawaran Umum from Public Offering
Seluruh dana hasil penawaran umum perdana Perseroan All proceeds from the Company’s initial public offering were
telah digunakan pada tahun 2009 untuk mengambilalih PT already used in 2009 to take over PT Bumi Kencana Eka Sakti
Bumi Kencana Eka Sakti (sekarang bernama GEMS), sebuah (now GEMS), a company engaged in coal mining.
perusahaan yang bergerak dalam pertambangan batu bara.
Informasi dan Fakta Material yang Material Information and Facts
Terjadi Setelah Tanggal Laporan Akuntan Occurring After the Date of the
Independent Auditors’ Report
Pada tanggal 28 Maret 2024, Perusahaan menerima On March 28, 2024, the Company received the effective
pernyataan efektif untuk Pernyataan Pendaftaran dalam rangka statement for the Registration Statement in the context of
Penawaran Umum Berkelanjutan Obligasi Berkelanjutan the Shelf-Registered Public Offering of Shelf-Registered
I Dian Swastatika Sentosa Tahap I Tahun 2024 dan Sukuk Bonds I Dian Swastatika Sentosa Phase I Year 2024 and
Mudharabah Berkelanjutan I Dian Swastatika Sentosa Tahap I Shelf-Registered Sukuk Mudharabah I Dian Swastatika Sentosa
Tahun 2024 dengan total sebesar Rp 500.000.000.000. Phase I Year 2024 with the amount of Rp 500,000,000,000.
140 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Management Discussion and Analysis
Informasi Kelangsungan Usaha Informasi Kelangsungan Usaha
Pada tahun 2023, Perseroan telah melakukan evaluasi terhadap In 2023, the Company had evaluated the continuity of the
kelangsungan usaha Grup, dengan mempertimbangkan Group’s business, taking into account, among others, the
antara lain kinerja operasi dan keuangan, manajemen, operational and financial performance, management, the
ketersediaan sumber daya, masalah internal, dan perkara availability of resources, internal problems, and legal cases
hukum yang dihadapi Grup. faced by the Group.
Berdasarkan evaluasi yang telah dilakukan, Perseroan Based on evaluations that have been conducted, the
menilai bahwa pada tahun 2023, tidak terdapat hal-hal yang Company considers that in 2023 there were no matters that
berpotensi berpengaruh signifikan terhadap kelangsungan could potentially give a significant impact on the Group’s
usaha Grup. business continuity.
Untuk melindungi risiko manajemen dan meminimalkan potensi To protect management risks and minimize potential losses
kerugian akibat perubahan dan/atau kejadian-kejadian tidak due to changes and/or unforeseen events, the Company
terduga, Perseroan telah merancang strategi pengelolaan has designed a strategy for managing operational activities
kegiatan operasional dan risiko usaha yang terkoordinasi dan and business risks that are coordinated and strategically
terintegrasi secara strategis. Grup memiliki kemampuan dan integrated. The Group has sufficient capabilities and
sumber daya yang cukup memadai untuk mempertahankan resources to maintain business continuity in the coming years.
keberlanjutan usaha di tahun-tahun mendatang.
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Governansi Korporat
5 GOVERNANSI KORPORAT
CORPORATE GOVERNANCE
PENERAPAN GOVERNANSI KORPORAT
Corporate Governance Implementation
Perseroan berkomitmen untuk menerapkan prinsip-prinsip The Company is committed to implementing the best
dan praktik-praktik GCG terbaik secara konsisten dan GCG principles and practices consistently and thoroughly,
menyeluruh, yang tidak hanya berfokus pada pengelolaan which not only focuses on internal management but also on
internal, namun juga pada pengelolaan kepentingan para managing the interests of stakeholders. [ACGS D.2.6.]
pemangku kepentingan. [ACGS D.2.6.]
Perseroan mengadopsi kerangka Governansi, Risiko, dan The Company adopts the Governance, Risk, and Compliance
Kepatuhan dan berpedoman antara lain pada 8 (delapan) framework and is guided, among others, by the 8 (eight)
prinsip governansi korporat Indonesia yang bersumber pada principles of Indonesian corporate governance adopted
4 (empat) pilar governansi korporat sebagaimana tercantum from the 4 (four) pillars of corporate governance stated in
pada Pedoman Umum Governansi Korporat Indonesia 2021 the General Guidelines of Indonesian Corporate Governance
yang diterbitkan oleh Komite Nasional Kebijakan Governansi. 2021 published by the National Committee on Governance
Policy.
Dengan penerapan governansi korporat, Perseroan berharap With the implementation of corporate governance, the
untuk dapat: Company expects to be able to:
• mendukung upaya pencapaian visi dan misi perusahaan • support its efforts in achieving the corporate vision and
mission
• mengoptimalkan nilai perusahaan dalam membangun • optimize its values in building competitiveness, both
daya saing, baik secara nasional maupun internasional domestically and internationally
• meningkatkan kepercayaan dari para pemangku • foster the trust of stakeholders
kepentingan
• mendorong pengelolaan dan pengawasan secara • promote professional, efficient, and effective corporate
profesional, efisien, efektif, dengan berlandaskan management and supervision, based on moral values
pada nilai moral dan tanggung jawab perusahaan, dan and corporate responsibilities, as well as compliance with
kepatuhan terhadap peraturan perundang-undangan prevailing laws and regulations [GRI 2-27]
yang berlaku [GRI 2-27]
• mengarahkan dan mengendalikan hubungan kerja antar • direct and control work relationships between corporate
organ perusahaan organs
• meminimalkan penyimpangan dalam pengelolaan • minimize the risk of irregularities in corporate management
perusahaan
• mendukung pertumbuhan bisnis Perseroan dan entitas • support sustainable business growth of the Company and
anak yang berkelanjutan its subsidiaries
Struktur Governansi Korporat [GRI-2-5-a] Corporate Governance Structure [GRI-2-5-a]
[GRI-2-9-a] [GRI-2-9-a]
Perseroan memiliki 3 (tiga) organ governansi korporat The Company consists of 3 (three) main organs of corporate
utama, yaitu RUPS, Dewan Komisaris, dan Direksi. Dibantu governance, namely the GMS, the Board of Commissioners,
oleh organ-organ pendukung yaitu Komite Audit, Komite and the Board of Directors. Assisted by supporting organs
Manajemen Risiko, Komite Nominasi dan Remunerasi, namely the Audit Committee, the Risk Management
Unit Audit Internal, Unit Manajemen Risiko, dan Sekretaris Committee, the Nomination and Remuneration Committee,
Perusahaan, ketiga organ tersebut melaksanakan fungsi the Internal Audit Unit, the Risk Management Unit, and the
pengendalian internal, manajemen risiko, dan kepatuhan. Corporate Secretary, the three organs carry out the internal
control, risk management, and compliance functions.
Setiap organ memiliki peranan, fungsi, tugas, dan tanggung Each organ has its own role, functions, duties, and
jawab dengan mengacu pada struktur berikut: responsibilities with reference to the following structure:
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Corporate Governance
Prinsip GCG
GCG principles
Perilaku Beretika Akuntabilitas Transparansi Keberlanjutan
Ethical Behaviour Accountability Transparency Sustainability
Prinsip Governansi Korporat 01 Corporate Governance Principles
Peran dan Tanggung Jawab Direksi dan Dewan Role and Responsibilities of the Board of Directors
Komisaris, Komposisi dan Remunerasi Direksi dan and the Board of Commissioners, Composition and
Dewan Komisaris, Hubungan Kerja antara Direksi Remuneration of the Board of Directors and Board of
dan Dewan Komisaris, Perilaku Etis, Manajemen Commissioners, Working Relationship between the
Risiko, Pengendalian Internal, dan Kepatuhan, Board of Directors and the Board of Commissioners,
Pengungkapan dan Transparansi, Hak-Hak Pemegang Ethical Behavior, Risk Management, Internal Control,
Saham, dan Hak-Hak Pemangku Kepentingan and Compliance, Disclosure and Transparency,
Shareholders Rights, Stakeholder Rights
Pedoman Governansi Korporat 02 Corporate Governance Guidelines
Peraturan perundang-undangan yang berlaku The prevailing laws and regulations (including
(termasuk namun tidak terbatas pada UUPT, but not limited to UUPT, OJK Regulations, and
Peraturan OJK, dan Peraturan BEI) ASEAN Corporate IDX regulations), ASEAN Corporate Governance
Governance Scorecard, dan Pedoman Umum Scorecard, and General Guidelines for Indonesian
Governansi Korporat Indonesia 2021 yang diterbitkan Corporate Governance 2021 published by the
oleh Komite Nasional Kebijakan Governansi National Committee on Governance Policy
Pedoman Perusahaan 03 Company Guidelines
Anggaran Dasar, Visi Misi, Nilai Keberlanjutan, A r ticles of A s s o ciation, V ision and Mis sion,
Budaya, dan Kode Etik Perusahaan Sustainability Values, Corporate Culture, and Code
of Conduct
Piagam 04 Charter
Kebijakan Perusahaan 05 Company Policy
SOP dan Instruksi Kerja 06 SOPs and Work Instructions
Kebijakan Governansi Korporat [GRI-2-24-a-ii] Corporate Governance Policies [GRI-2-24-a-ii]
Perseroan memiliki Kebijakan Governansi Korporat (Kebijakan Tata The Company has a Corporate Governance Policy, which summarizes
Kelola Perusahaan), yang merangkum pedoman praktik-praktik GCG di the guidelines for GCG practices within the business scope of the
dalam lingkup bisnis Perseroan dan entitas anak. Berdasarkan kebijakan- Company and its subsidiaries. Based on these policies, the Company
kebijakan ini, Perseroan menyusun SOP untuk memberikan panduan prepares SOPs to provide standard guidance for work implementation.
standar pelaksanaan kerja. Perseroan meninjau Kebijakan Tata Kelola The Company reviews its Corporate Governance Policy periodically as
Perusahaan secara berkala sebagaimana diperlukan. Kebijakan yang required. Policies contained in the Corporate Governance Policy are as
tercantum di dalam Kebijakan Tata Kelola Perusahaan adalah sebagai follows:
berikut:
• Kebijakan Struktur Tata Kelola Perusahaan • Corporate Governance Structure Policy
Kebijakan ini, antara lain, memuat hal-hal terkait struktur tata kelola This policy, among others, contains matters related to the governance
yang berlaku di dalam Perseroan serta tugas, wewenang, dan tanggung structure that applies within the Company as well as the duties,
jawab dari masing-masing organ yang terdapat di dalamnya. authorities, and responsibilities of each organ within the structure.
• Kebijakan Keberagaman • Diversity Policy
Kebijakan ini, antara lain, memuat hal-hal terkait komitmen Perseroan This policy, among others, contains matters related to the Company’s
dalam menghargai keberagaman di dalam Perseroan, serta sebagai commitment to respecting diversity within the Company, as well as
landasan penyusunan komposisi anggota Dewan Komisaris, Direksi, a basis for compiling the composition of the Company’s Board of
dan Komite Perseroan. Commissioners, Board of Directors, and Committees.
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Governansi Korporat
Kebijakan Governansi Korporat [GRI-2-24-a-ii] Corporate Governance Policies [GRI-2-24-a-ii]
• Kebijakan Pengenalan Perusahaan dan Peningkatan Kompetensi • Induction and Competency Development Policy
Kebijakan ini, antara lain, memuat hal-hal mengenai kewajiban This policy, among others, contains matters regarding the obligation
pengadaan program orientasi bagi anggota Dewan Komisaris, Direksi, to conduct an induction program for new member(s) of the Board
Komite, Unit-Unit Pendukung, dan karyawan baru untuk memperdalam of Commissioners, the Board of Directors, Committees, Supporting
pengetahuan tentang Perseroan serta untuk memfasilitasi anggota Units, and employees with the purpose to provide in-depth
Dewan Komisaris, Direksi, Komite, Unit-Unit Pendukung, dan karyawan knowledge about the Company, as well as to facilitate new member(s)
baru dalam menjalankan tugas dan tanggung jawabnya. of the Board of Commissioners, Board of Directors, Committees,
Supporting Units, and employees to carry out his/her duties and
responsibilities.
• Kebijakan Penilaian Kinerja Dewan, Komite, dan Unit-Unit • Performance Evaluation of the Boards, Committees, and
Pendukung Supporting Units Policy
Kebijakan ini, antara lain, memuat panduan pelaksanaan dan kriteria This policy, among others, contains guidelines for the implementation
penilaian/evaluasi atas kinerja Dewan Komisaris, Direksi, Komite, dan of assessment/evaluation of the performance of the Board of
Unit-Unit Pendukung Perseroan. Commissioners, the Board of Directors, Committees, and Supporting
Units of the Company.
• Kebijakan Remunerasi Dewan • Board Remuneration Policy
Kebijakan ini, antara lain, memuat ketentuan-ketentuan mengenai This policy, among others, contains provisions regarding the role of
peran Komite Remunerasi dan prosedur untuk menetapkan remunerasi the Remuneration Committee and the procedure for determining
untuk anggota Dewan Komisaris dan Direksi Perseroan. remuneration for members of the Company’s Board of Commissioners
and Board of Directors.
• Kebijakan Suksesi Direksi • Board of Directors Succession Policy
Kebijakan ini, antara lain, memuat ketentuan-ketentuan mengenai This policy, among others, contains provisions regarding the
prosedur suksesi Direksi beserta peran Komite Nominasi dalam procedure of the Board of Directors’ succession and the role of the
prosedur tersebut, yang disusun dalam rangka menjaga kesinambungan Nomination Committee in such procedure, which is prepared to
kepemimpinan dalam Perseroan untuk dapat mempertahankan maintain continuity of leadership within the Company to support the
keberlanjutan usaha dan tujuan jangka panjang Perseroan. Company’s business sustainability as well as its long-term goals.
• Kebijakan Kepemilikan dan Perdagangan Saham Orang Dalam • Insider Trading and Share Ownership Policy
Kebijakan ini, antara lain, disusun untuk menghindari atau mengatasi This policy, among others, is prepared in order to avoid or overcome
benturan kepentingan antara Perseroan dengan pihak-pihak tertentu conflict of interest between the Company and certain parties within
di dalam Perseroan dan melarang setiap orang dalam yang memiliki the Company as well as to prohibit any insider who has access to non-
akses terhadap informasi non-publik untuk menyalahgunakan dan/atau public information to abuse and/or take advantage of the information
mengambil keuntungan dari informasi tersebut dengan melakukan by conducting insider trading and/or abusive self-dealing.
perdagangan orang dalam dan/atau perdagangan diri sendiri.
• Kebijakan Keberlanjutan Usaha • Sustainable Business Policy
Kebijakan ini, antara lain, memuat pedoman dan prinsip pelaporan This policy, among others, contains guidelines and principles for
keberlanjutan, yang disusun sebagai salah satu wujud komitmen sustainability reporting, which are prepared as a reflection of the
Perseroan dalam berupaya menjadi perusahaan yang bertanggung Company’s commitment to becoming a responsible company in
jawab dalam mendukung pertumbuhan usaha yang berkelanjutan, supporting sustainable business growth, which is in line with its vision,
yang sesuai dengan visi, misi, dan nilai-nilai keberlanjutan Perseroan. mission, and sustainability values.
• Kebijakan Struktur Modal • Capital Structure Policy
Kebijakan ini disusun sebagai pedoman pelaksanaan kepengurusan This policy is prepared as a guideline to conduct the company’s
perusahaan dalam mengoptimalkan struktur modal Perseroan untuk management in optimizing the Company’s capital structure to finance
membiayai aset tidak lancar, memaksimalkan nilai bagi pemegang non-current assets, maximize value for shareholders, and to sustain
saham, dan mempertahankan kelangsungan usaha. business continuity.
• Kebijakan Dividen • Dividend Policy
Kebijakan ini disusun sebagai pedoman bagi Perseroan dalam This policy is prepared as a guideline for the Company in distributing
melakukan pembagian dividen kepada pemegang saham. dividends to its shareholders.
• Kebijakan Pemenuhan Hak-Hak Kreditur • Creditors’ Rights Fulfilment Policy
Kebijakan ini disusun untuk menjamin pemenuhan hak-hak kreditur, This policy is prepared to ensure the fulfillment of creditors’ rights,
sehingga Perseroan diharapkan dapat menjaga dan meningkatkan so that the Company can maintain and increase the trust of creditors
kepercayaan kreditur untuk mendukung pertumbuhan bisnis yang to support sustainable business growth, in line with the Company’s
berkelanjutan, sejalan dengan visi dan misi Perseroan. vision and mission.
• Kebijakan Komunikasi dengan Pemegang Saham dan Pemangku • Communication with Shareholders and Other Stakeholders Policy
Kepentingan Lainnya This policy, among others, contains provisions regarding the
Kebijakan ini, antara lain, memuat ketentuan mengenai media Company’s media of communication, with the aim to signify the
komunikasi Perseroan, untuk menunjukkan komitmen Perseroan dalam Company’s commitment to providing access to timely and accurate
memberikan akses informasi tentang perkembangan atau perubahan information related to developments or changes that have material
yang berdampak material pada Perseroan secara tepat waktu dan impact(s) on the Company to its shareholders and other stakeholders.
akurat kepada pemegang saham dan pemangku kepentingan lainnya.
• Kebijakan Anti Korupsi [GRI 205-2] • Anti-Corruption Policy [GRI 205-2]
Kebijakan ini, antara lain, memuat hal-hal terkait dengan tindakan This policy, among others, contains matters related to corruption,
korupsi, ketentuan-ketentuan anti korupsi, penerapan kebijakan, serta anti-corruption provisions, policy implementation as well as sanctions,
pemberian sanksi, dalam rangka menciptakan dan menjaga lingkungan which aims to create and maintain a work environment within the
kerja Perseroan yang bebas dari praktik-praktik korupsi, sehingga Company that is free from the practices of corruption, so as to
dapat menjaga lingkungan kerja yang sehat dan bertanggung jawab. maintain a healthy and responsible work environment.
Perseroan menetapkan dan menerapkan kebijakan dan prosedur The Company establishes and implements policies and procedures to
untuk memitigasi risiko penyuapan dan korupsi atau penyimpangan mitigate the risk of bribery and other irregularities strictly.
lainnya secara ketat.
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Corporate Governance
Kebijakan Governansi Korporat [GRI-2-24-a-ii] Corporate Governance Policies [GRI-2-24-a-ii]
• Kebijakan Sistem Pelaporan Pelanggaran • Whistleblowing System Policy
Kebijakan ini disusun untuk memberikan akses kepada para pemangku This policy is prepared to provide access for stakeholders to report
kepentingan untuk melaporkan dan memberitahukan mengenai and notify the Company regarding any indication of violations
adanya indikasi pelanggaran yang terjadi di lingkungan Perseroan. occurring within the Company.
• Kebijakan Pengadaan Barang dan/atau Jasa [ACGS D.4.1.] • Procurement of Goods and/or Services Policy [ACGS D.4.1.]
Kebijakan ini memuat ketentuan-ketentuan terkait pengadaan This policy contains provisions related to the procurement of goods
barang dan/atau jasa, dan diharapkan dapat menjadi pedoman yang and/or services and is expected to act as a sufficient guideline
memadai untuk memastikan bahwa transaksi yang dilakukan, baik in ensuring that transactions, either conducted with third parties
dengan pihak ketiga maupun pihak terafiliasi, dapat dilakukan dengan or affiliated parties, can be carried out fairly and in arm’s length in
wajar dan lazim sesuai dengan praktik bisnis yang berlaku umum dan accordance with generally accepted business practices and reduce
mengurangi potensi risiko bisnis. potential business risk.
Kebijakan ini memuat prosedur pengadaan barang dan/atau jasa This policy contains standard procedures for procurement of goods
mulai dari proses seleksi sesuai dengan persyaratan yang ditetapkan and/or services starting from the supplier/contractor’s selection
Perseroan dan/atau entitas anak, proses penunjukan, proses process in accordance with the requirements set by the Company
penyerahan barang dan/atau jasa, dan proses penilaian pemasok/ and/or subsidiaries, the appointment process, delivery of goods and/
kontraktor. or services process, and the assessment process.
Prosedur Pengadaan Barang dan/atau Jasa
Procedures for Procurement of Goods and/or Services
[ACGS C.4.2.]
Pengecekan latar belakang (proses KYC) Penunjukan dilakukan dengan mempertimbangkan
Background checking (KYC process) kualitas barang dan/atau layanan / hasil kerja sebelumnya
Proses tender (sekurangnya 3 (tiga) pemasok / dan/atau penawaran harga
kontraktor) Appointments are made by considering the quality of good
Tender process (at least 3 (three) suppliers / contractors) and/or services / previous work results and/or price offers
Proses Seleksi Proses Penunjukan
Selection Process Appointment Process
Proses Penyerahan Barang
Proses Penilaian dan/atau Jasa
Assessment Process Delivery of Goods
and/or Services Process
Evaluasi dilakukan secara berkala untuk setiap Penyerahan barang dan/atau jasa didokumentasikan
pemasok / kontraktor dalam Berita Acara Serah Terima barang dan/atau jasa
Evaluations are carried out periodically for each Delivery of goods and/or services is documented
supplier / contractor in the Minutes of Handover of Goods and/or services
• Kebijakan Transaksi Afiliasi dan Transaksi Benturan Kepentingan • Affiliated Transactions and Conflict-of-Interest Transactions Policy
[ACGS D.4.1.] [ACGS D.4.1.]
Kebijakan ini memuat ketentuan-ketentuan terkait transaksi afiliasi This policy contains provisions related to affiliated transactions and
dan transaksi benturan kepentingan, dan diharapkan dapat menjadi conflict-of-interest transactions, and is expected to act as a sufficient
pedoman yang memadai untuk memastikan bahwa transaksi afiliasi guideline in ensuring that affiliated transactions and/or conflict-
dan/atau transaksi benturan kepentingan (jika ada) dilaksanakan of-interest transactions (if any) are conducted in accordance with
sesuai dengan praktik bisnis yang berlaku umum dan sesuai dengan generally accepted business practices and the prevailing laws and
ketentuan peraturan perundang-undangan, sehingga transaksi regulations, hence the implementation of transactions with affiliated
dengan pihak terafiliasi dilaksanakan secara wajar dan tidak merugikan parties are conducted in a manner that is reasonable and innocuous
kepentingan Perseroan dan pemegang saham minoritas. to the interests of the Company and its minority shareholders.
• Kebijakan Keputusan Dewan • Board Resolution Policy
Kebijakan ini disusun untuk memastikan bahwa setiap pengambilan This policy is prepared with the aim to ensure that every important
keputusan penting dan material, termasuk keputusan terkait and material decision-making, including decisions related to merger,
penggabungan, peleburan, pengambilalihan, pemisahan, dan/atau consolidation, acquisition, spin-off, and/or investment has been
investasi telah dilaksanakan berdasarkan prinsip kehati-hatian dengan carried out based on the principle of prudence by considering the best
memperhatikan kepentingan terbaik Perseroan, pemegang saham, interests of the Company, its shareholders, and other stakeholders.
dan pemangku kepentingan lainnya.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 145
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Governansi Korporat
JEJAK LANGKAH GOVERNANSI KORPORAT
Corporate Governance Milestones
Perseroan didirikan dengan nama PT Dian Swastatika Sentosa • Perseroan berinisiatif meminta pihak independen
1996 The Company was incorporated under the name of PT Dian 2018 untuk melakukan penilaian atas pelaksanaan tata kelola
Swastatika Sentosa perusahaan berdasarkan ASEAN Corporate Governance
Scorecard dari IICD
Perseroan beroperasi secara komersial The Company took the initiative to request an independent
1998 The Company started its commercial operation party to conduct an assessment of the implementation
of corporate governance with reference to the ASEAN
Corporate Governance Scorecard from IICD
• Perseroan melakukan Penawaran Umum Perdana Saham • Perseroan mendapat penghargaan tata kelola perusahaan
2009 dan mengubah nama Perseroan menjadi PT Dian dari IICD untuk kategori “Top 50 Big Capitalization Public
Swastatika Sentosa Tbk Listed Company”
The Company completed an Initial Public Offering and The Company received corporate governance awards
changed its name to PT Dian Swastatika Sentosa Tbk from IICD for the “Top 50 Big Capitalization Public Listed
• Perseroan menerapkan sistem pelaporan pelanggaran Company” category
dan melakukan sosialisasi kepada karyawan untuk dapat • Perseroan menduduki peringkat 27 dalam “100 Excellent
melaporkan secara rahasia dugaan pelanggaran norma Growth–Company Ranks 2018” berdasarkan penilaian oleh
atau adanya praktik-praktik yang tidak etis ataupun majalah Bisnis Indonesia
melanggar peraturan The Company ranked 27th in “100 Excellent Growth–
The Company implements a whistleblowing system and Company Ranks 2018” assessed by Bisnis Indonesia
conducts socializations to employees to facilitates them magazine
to report confidentially indications of violations of norms,
unethical practices, or violations of regulations • Perseroan membentuk Komite Nominasi dan Remunerasi
2019 dan menerbitkan Piagam Komite Nominasi dan Remunerasi
The Company established a Nomination and Remuneration
Perseroan membentuk Komite Audit
Committee and issued the Charter of the Nomination and
2010 The Company established the Audit Committee
Remuneration Committee
• Perseroan menyempurnakan Piagam Dewan Komisaris dan
Piagam Komite Audit (II)
Perseroan menerbitkan Piagam Komite Audit dan Piagam The Company updated its Charter of the Board of
2011 Unit Audit Internal Commissioners and Charter of the Audit Committee (II)
The Company issued the Charter of the Audit Committee and • Perseroan menyusun program pengenalan perusahaan
the Charter of the Internal Audit Unit bagi anggota Dewan Komisaris, Direksi, dan Komite baru
The Company prepared a company induction program for
Perseroan menyempurnakan Piagam Komite Audit (I) new members of the Board of Commissioners, Board of
2013 The Company updated its Charter of the Audit Committee (I) Directors, and Committees
• Perseroan melaksanakan program pengenalan perusahaan
bagi anggota Dewan Komisaris baru
• Perseroan mendapat penghargaan tata kelola perusahaan The Company carried out a company induction program
2015 dari Indonesian Institute for Corporate Directorship (IICD) for new members of the Board of Commissioners
untuk kategori “Top 50 Big Capitalization Public Listed • Perseroan menyelaraskan dan menyempurnakan praktik
Company” dan pelaporan governansi Perseroan dengan kriteria
The Company received corporate governance awards from ASEAN Corporate Governance Scorecard
the Indonesian Institute for Corporate Directorship (IICD) The Company aligned and improved the Company’s
for the “Top 50 Big Capitalization Public Listed Company” governance practices and reporting with the ASEAN
category Corporate Governance Scorecard criteria
• Perseroan menerbitkan Kode Etik • Perseroan menerbitkan laporan keberlanjutan pertama
The Company published a Code of Conduct The Company published its first sustainability report
• Perseroan menerbitkan Piagam Dewan Komisaris dan • Perseroan mendapat penghargaan tata kelola perusahaan
Piagam Direksi dari IICD untuk kategori “Top 50 Big Capitalization Public
The Company issued the Charter of the Board of Listed Company”
Commissioners and the Charter of the Board of Directors The Company received corporate governance awards
Perseroan mendapat penghargaan tata kelola perusahaan from IICD for the “Top 50 Big Capitalization Public Listed
2016 dari IICD untuk kategori “Top 50 Big Capitalization Public Company” category
Listed Company” • Perseroan menduduki peringkat 25 dalam “100 Excellent
The Company received a corporate governance award Growth–Company Ranks 2019” berdasarkan penilaian oleh
from IICD for the “Top 50 Big Capitalization Public Listed majalah Bisnis Indonesia
Company” category The Company was ranked 25th in the “100 Excellent
Growth–Company Ranks 2019” based on an assessment
• Perseroan membentuk Unit Manajemen Risiko by Bisnis Indonesia magazine
2017 The Company established the Risk Management Unit • Perseroan meraih penghargaan “GOLD” atas kontribusi
• Perseroan menerbitkan Piagam Sekretaris Perusahaan Perseroan dalam mendukung pencapaian SDGs untuk
The Company issued the Charter of the Corporate kategori SDGs-8 yakni Pekerjaan yang Layak dan •
Secretary Pertumbuhan Ekonomi dalam ajang Indonesian Sustainable
• Perseroan menduduki peringkat 11 dalam “Top 49 Development Goals Award 2019
Growing Companies” yang dipublikasikan dalam majalah The Company received the “GOLD” award for the
Infobank pada bulan November 2017 Company’s contribution to supporting the achievement of
The Company ranked 11th in the “Top 49 Growing SDGs for the SDGs-8 category, Decent Work and Economic
Companies” published by Infobank magazine in November Growth in the 2019 Indonesian Sustainable Development
2017 Goals Award
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Corporate Governance
• Perseroan melaksanakan Rapat Umum Pemegang Saham • Perseroan menerima 2 (dua) penghargaan tata kelola
2020 secara Elektronik 2022 perusahaan dari IICD, yaitu penghargaan untuk kategori
The Company held an electronic General Meeting of “Best Overall” dan “Top 50 Mid Capitalization Public
Shareholders Listed Company”
• Sehubungan dengan telah diberlakukannya Peraturan The Company received 2 (two) corporate governance
OJK No. 17/POJK.04/2020 dan Peraturan OJK No. 42/ awards from IICD, namely an award for the “Best Overall”
POJK.04/2020, Perseroan menyempurnakan kembali SOP and the “Top 50 Mid Capitalization Public Listed Company”
Pengadaan Barang (penunjukan pemasok) dan/atau Jasa categories
(penunjukan kontraktor), termasuk pengadaan barang dan • Perseroan masuk dalam peringkat 29 “Fortune Indonesia
jasa dari pihak terafiliasi (transaksi afiliasi) 100” atas pencapaian pendapatan 2022 yang diterbitkan
In relation to the enactment of OJK Regulation No. 17/ oleh majalah Fortune edisi bulan Agustus 2023
POJK.04/2020 and OJK Regulation No. 42/POJK.04/2020, The Company was ranked 29th in the “Fortune Indonesia
the Company had refined its SOP for Procurement of 100” for 2022 revenue achievements published by the
Goods (supplier appointment) and/or Services (contractor August 2023 edition of Fortune magazine
appointment), including procurement of goods and • Perseroan terpilih menjadi salah satu perusahaan “50 Best
services from affiliated parties (affiliated transactions) of the Best Companies 2022” menurut Majalah Forbes
• Perseroan menyelaraskan dan menyempurnakan praktik Indonesia
dan pelaporan governansi Perseroan dengan kriteria The Company was selected as the “50 Best of the Best
Global Reporting Initiatives Companies 2022” by Forbes Indonesia Magazine
The Company aligned and improved the Company’s • Perseroan tercatat dalam 100 Top Emiten versi Majalah
governance practices and reporting with the Global Investor edisi Juli 2022
Reporting Initiatives criteria The Company was listed in the Top 100 Best Issuers by
• Perseroan menyempurnakan Piagam Unit Audit Internal Investor Magazine in July 2022 edition
The Company improved the Charter of the Internal Audit • Perseroan mendapatkan penghargaan Transparansi
Unit Emisi Korporasi 2022 untuk kategori transparansi
• Perseroan menduduki peringkat 11 dalam “100 Excellent perhitungan emisi sektor emiten dengan gelar Gold yang
Growth-Company Ranks 2020” berdasarkan penilaian diselenggarakan oleh Berita Satu Media Group bekerja
majalah Bisnis Indonesia sama dengan Majalah Investor dan PT Bumi Global Karbon
The Company ranked 11th on the “100 Excellent Growth- The Company received the 2022 Corporate Emissions
Company Ranks 2020” based on the assessment of Bisnis Transparency award for the category of transparency in the
Indonesia magazine emission calculation of the issuer sector with a Gold title
• Perseroan memperoleh penghargaan “Top CSR Awards organized by Berita Satu Media Group in collaboration with
2020 #Star 4” Investor Magazine and PT Bumi Global Karbon
The Company received the award of “Top CSR Awards
2020 #Star 4” • Perseroan menerima 2 (dua) penghargaan tata kelola
2023 perusahaan dari IICD untuk kategori “Best Equitable
• Perseroan merangkum kebijakan-kebijakan yang terkait
Treatment of Shareholders” dan “Top 50 Big Capitalization
2021 dengan praktik-praktik GCG ke dalam suatu Kebijakan Tata
Public Listed Company”
Kelola Perusahaan yang tertulis
The Company received 2 (two) corporate governance
The Company summarized its policies related to GCG
awards from the Indonesian Institute for Corporate
practices into a written Corporate Governance Policy
Directorship for the “Best Equitable Treatment of
• Perseroan melaksanakan program pengenalan perusahaan
Shareholders” and the “Top 50 Big Capitalization Public
bagi anggota Direksi baru
Listed Company” categories
The Company carried out a company induction program
• Perseroan masuk dalam peringkat 15 “Fortune Indonesia
for new members of the Board of Directors
100” atas pencapaian pendapatan 2022 yang diterbitkan
• Perseroan mendapatkan 2 (dua) penghargaan tata kelola
oleh majalah Fortune edisi bulan Agustus 2023
perusahaan dari IICD untuk kategori “Best Disclosure and
The Company was ranked 15th in the “Fortune Indonesia
Transparency” dan “Top 50 Big Capitalization Public Listed
100” for 2022 revenue achievements published by the
Company”
August 2023 edition of Fortune magazine
The Company received 2 (two) corporate governance
• Perseroan terpilih sebagai salah satu dari “100 Indonesia’s
awards from IICD for the “Best Disclosure and
Best Wealth Creators 2023” oleh Majalah Swa
Transparency” and “Top 50 Big Capitalization Public Listed
The Company was selected as one of the “100 Indonesia’s
Company” categories
Best Wealth Creators 2023” by Swa Magazine
• Perseroan membentuk Komite Manajemen Risiko dan • Perseroan mendapatkan 2 (dua) penghargaan Transparansi
2022 menerbitkan Piagam Komite Manajemen Risiko Emisi Korporasi 2023, yaitu transparansi penurunan
The Company established a Risk Management Committee emisi korporasi 2023 kategori GREEN dan transparansi
and issued the Charter of the Risk Management Committee perhitungan emisi korporasi 2023 kategori GOLD, yang
• Perseroan membentuk divisi pengendalian bisnis yang diselenggarakan oleh B-Universe bekerja sama dengan
bertanggung jawab atas proses pengendalian internal atas Majalah Investor dan PT Bumi Global Karbon
pelaporan keuangan di Perseroan The Company received 2 (two) Corporate Emissions
The Company established a business control division Transparency 2023 awards, i.e. transparency of corporate
which is responsible for the process of internal control over emission reduction 2023 GREEN category and transparency
financial reporting in the Company of corporate emission calculation 2023 GOLD category,
• Perseroan melaksanakan program pengenalan perusahaan organized by B-Universe in collaboration with Investor
bagi anggota Komite baru Magazine, and PT Bumi Global Karbon
The Company carried out a company induction program
for new members of the Committees
• Perseroan menyelaraskan dan menyempurnakan praktik
governansi Perseroan dengan Pedoman Umum Governansi
Korporat Indonesia (PUGKI) 2021 yang diterbitkan oleh
Komite Nasional Kebijakan Governansi
The Company aligned and improved the Company’s
governance practices based on the General Guidelines for
Indonesian Corporate Governance (PUGKI) 2021 published
by the National Committee on Governance Policy
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Governansi Korporat
RUPS
GMS
RUPS adalah organ Perseroan yang mempunyai wewenang GMS is an organ of the Company holding the authorities
yang tidak diberikan kepada Dewan Komisaris dan/atau that are not given to the Board of Commissioners and/
Direksi dalam batas sebagaimana ditentukan dalam Anggaran or the Board of Directors within the limits specified in the
Dasar Perseroan dan peraturan perundang-undangan yang Company’s Articles of Association and the prevailing laws
berlaku. and regulations.
RUPS merupakan wadah bagi pemegang saham untuk dapat GMS acts as a forum for shareholders to be able to exercise
menggunakan haknya dalam mengemukakan pendapat their rights in expressing opinions and obtaining information
dan memperoleh informasi sehubungan dengan Perseroan, regarding the Company, as long as it is related to the agenda
sepanjang berkaitan dengan mata acara RUPS dan didasarkan of the GMS and based on the sustainability and best interests
pada keberlanjutan dan kepentingan terbaik Perseroan. of the Company.
Hak-Hak Pemegang Saham Rights of Shareholders
Perseroan hanya memiliki 1 (satu) seri saham. Setiap pemegang saham The Company only issues 1 (one) class of shares. Each shareholder of the
Perseroan memiliki hak suara yang sama, dimana setiap 1 (satu) saham Company has the same voting rights, of which each share represents 1
memiliki 1 (satu) hak suara. [ACGS A.5.1] [ACGS (P)A.4.2.] [ACGS (P)A.4.3.] (one) voting right. [ACGS A.5.1] [ACGS (P)A.4.2.] [ACGS (P)A.4.3.]
Dengan memperhatikan ketentuan sebagaimana tercantum dalam By considering the provisions as stated in the Company’s Articles of
Anggaran Dasar Perseroan dan peraturan perundang-undangan yang Association and applicable laws and regulations, The Company provides
berlaku, Perseroan memberikan kesempatan kepada para pemegang shareholders with the opportunity to obtain equal rights, among others,
saham untuk mendapatkan hak yang setara, antara lain sebagai berikut: as follows:
• hak untuk meminta penyelenggaraan RUPS [ACGS A.2.15.] • right to request for the holding of a GMS [ACGS A.2.15.]
• hak untuk mengusulkan mata acara RUPS, termasuk mengajukan calon • right to propose GMS agenda, including nominating candidates for
anggota Direksi/Dewan Komisaris, sejauh memenuhi persyaratan dan the Board of Directors/the Board of Commissioners, as long as they
usulan telah diterima oleh Direksi Perseroan selambat-lambatnya 7 meet the requirements and the proposal have been received by the
(tujuh) hari sebelum tanggal pemanggilan RUPS [ACGS A.2.2] [ACGS Company’s Board of Directors no later than 7 (seven) days before the
A.2.15.] date of the invitation to the GMS [ACGS A.2.2] [ACGS A.2.15.]
• hak untuk menghadiri RUPS • right to attend the GMS
• hak untuk memberikan kuasa kepada pihak lain untuk hadir dalam • right to grant power of attorney to other parties to attend the GMS in
RUPS dalam hal pemegang saham yang berhak hadir dalam RUPS the event that the shareholders who are entitled to attend the GMS
tersebut berhalangan hadir are unable to attend
• hak untuk memperoleh informasi keuangan Perseroan dan materi • right to obtain financial information of the Company and the material
RUPS of the GMS
• hak untuk mengajukan pertanyaan, pendapat, atau saran yang • right to submit questions, opinions, or suggestions, related to the
berhubungan dengan mata acara yang dibicarakan relevant agenda
• hak untuk memberikan suara (setuju/tidak setuju/abstain) pada setiap • right to vote (agree/disagree/abstain) on each proposal of the GMS
usulan mata acara RUPS [ACGS A.2.] agenda [ACGS A.2.]
• hak untuk memperoleh pembagian dividen, dalam hal RUPS • right to receive dividends, in the event that the GMS decides to
memutuskan untuk membagikan keuntungan Perseroan kepada distribute the Company’s profits to the shareholders
pemegang saham
• hak untuk melakukan komunikasi dengan manajemen dan/or • right to communicate with management and/or other shareholders
pemegang saham lainnya [ACGS (P)A.2.1.] [ACGS (P)A.2.1.]
Pemegang saham berhak untuk berpartisipasi secara efektif dan Shareholders have the right to participate effectively and vote at the
memberikan suara dalam RUPS serta memperoleh informasi mengenai GMS and obtain information regarding the rules, including voting
aturan-aturan, termasuk prosedur pemungutan suara. Perseroan procedures. The Company provides GMS materials and/or other relevant
menyediakan materi RUPS dan/atau informasi material lain yang and complete material information – including the profiles of members
relevan dan lengkap – termasuk profil anggota Dewan Komisaris dan/ of the Board of Commissioners and/or Directors in the event that there
atau Direksi dalam hal terdapat mata acara terkait pengangkatan atau are agenda items related to the appointment or re-appointment of
pengangkatan kembali anggota Dewan Komisaris dan/atau Direksi dalam members of the Board of Commissioners and/or the Board of Directors
RUPS, sebagaimana diperlukan pemegang saham untuk pengambilan at the GMS, as required by shareholders for decision-making on the
keputusan di situs web Perseroan, situs web BEI, dan situs web penyedia Company’s website, IDX’s website, and the e-GMS provider’s website
e-RUPS sejak tanggal pemanggilan RUPS. Perseroan membagikan tata since the date of notice of the GMS. The Company distributes the GMS
tertib RUPS, termasuk di dalamnya tata cara pemungutan suara, kepada rules, including voting procedures, to shareholders and/or their proxies
pemegang saham dan/atau kuasanya yang hadir dan membacakan tata who are present and read out the GMS rules before the GMS begins.
tertib RUPS sebelum RUPS dimulai. [ACGS A.2.4] [ACGS A.4.] [ACGS A.6.3.] [ACGS A.2.4] [ACGS A.4.]. [ACGS A.6.3.]
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Corporate Governance
Perseroan senantiasa berkomitmen untuk memberikan perlakuan yang The Company commits to protect and provide fair treatment for every
adil bagi setiap pemegang saham untuk dapat melaksanakan haknya. shareholder to be able to exercise their rights. Shareholders who can
Pemegang saham yang dapat melaksanakan haknya dalam RUPS exercise their rights in the GMS are those who are registered in the
adalah pemegang saham yang terdaftar dalam daftar pemegang saham Company’s shareholders register issued by the Company’s Share
Perseroan yang dikeluarkan oleh Biro Administrasi Efek Perseroan. Administration Bureau.
Perseroan mengumumkan pemberitahuan dan pemanggilan RUPS dalam The Company publishes the announcement and the notice of GMS in
Bahasa Indonesia dan Bahasa Inggris, melalui situs web Perseroan, situs Bahasa Indonesia and English, through the Company’s website, IDX’s
web BEI, dan situs web penyedia e-RUPS. Dalam pemanggilan RUPS, website, and e-GMS provider’s website. In the notice of GMS, the
Perseroan memberikan alasan dan penjelasan untuk setiap butir mata Company provides the rationale and explanation for each agenda item
acara yang memerlukan persetujuan pemegang saham. Dalam kasus that requires shareholders’ approval. In cases of mergers, acquisitions,
merger, akuisisi, dan/atau pengambilalihan yang memerlukan persetujuan and/or takeovers requiring shareholders’ approval, the Company
pemegang saham, Perseroan menunjuk pihak independen untuk appoints an independent party to assess and provide a fair opinion
melakukan penilaian dan memberikan pendapat kewajaran atas transaksi. on the transaction. The assessment report and fair opinion from this
Laporan penilaian dan pendapat kewajaran dari pihak independen ini independent party is submitted to the competent authority and
disampaikan kepada otoritas yang berwenang dan diupload di situs web uploaded on the IDX website and the Company’s website together
BEI dan situs web Perseroan bersamaan dengan pemberitahuan atau with the notification or invitation to the GMS – as relevant. [ACGS A.2.14.]
pemanggilan RUPS – sebagaimana relevan. [ACGS A.2.14.] [ACGS A.3.1.] [ACGS A.3.1.]
Perseroan memperkenankan pemegang saham yang berhalangan hadir The Company allows shareholders who are unable to attend the GMS
dalam RUPS untuk memberikan suara dalam RUPS (voting in absentia) to vote at the GMS (voting in absentia) while still adhering to the
dengan tetap memperhatikan ketentuan yang berlaku. Untuk memfasilitasi applicable regulations. To facilitate shareholders who are unable to
para pemegang saham yang berhalangan hadir dalam RUPS, Perseroan attend the GMS, the Company provides Power of Attorney form in the
menyediakan Formulir Surat Kuasa pada Laporan Tahunan dan situs web Company’s Annual Report and website. The Company also provides
Perseroan. Perseroan juga menyediakan akses bagi pemegang saham access for shareholders to use KSEI’s e-Proxy facility. The Company
untuk menggunakan fasilitas e-Proxy KSEI. Perseroan menyediakan akses provides safe access for shareholders to use KSEI’s e-Voting facility
yang aman bagi pemegang saham untuk menggunakan fasilitas e-Voting (real-time in absentia) in the event that GMS is held electronically. [ACGS
KSEI (real-time in absentia) dalam hal RUPS diselenggarakan secara A.2.9.] [ACGS A.6.5.] [ACGS (B) A.1.1.]
elektronik. [ACGS A.2.9.] [ACGS A.6.5.] [ACGS (B) A.1.1.]
Kehadiran Komisaris Independen, Direksi, Komite, dan AP dalam RUPS The presence of the Independent Commissioners, Directors,
Perseroan merupakan salah satu perwujudan komitmen Perseroan dalam Committees, and AP at the Company’s GMS is one of the manifestations
memfasilitasi hak pemegang saham untuk berkomunikasi dan berdialog of the Company’s commitment to facilitating the rights of shareholders
dengan manajemen, mengajukan pertanyaan, dan mendapatkan to communicate and dialogue with management, ask questions, and
informasi atas pertanyaan yang disampaikan dalam RUPS. obtain information on questions submitted at the GMS.
Kewenangan RUPS Authorities of the GMS
Kewenangan yang dimiliki oleh RUPS, antara lain sebagai berikut: The GMS has, among others, the authorities to:
• mengangkat dan memberhentikan anggota Dewan Komisaris dan • appoint and dismiss member(s) of the Board of Commissioners and
Direksi the Board of Directors
• menyetujui perubahan Anggaran Dasar • approve the amendment(s) to the Articles of Association
• mengesahkan Laporan Tahunan • approve the Annual Report
• menetapkan penggunaan laba bersih Perseroan termasuk namun • determine the allocation of the Company’s profit for the year,
tidak terbatas untuk memutuskan pembagian dividen final kepada including but not limited to deciding the distribution of the final
pemegang saham dividend to shareholders
• menentukan persentase kenaikan gaji anggota Dewan Komisaris • determine the percentage of salary increase for members of the
dan Direksi dan mengambil keputusan terkait penetapan remunerasi Board of Commissioners and the Board of Directors as well as to
anggota Dewan Komisaris dan Direksi deciding on the determination of the remuneration of members of
the Board of Commissioners and the Board of Directors
• menyetujui penunjukan AP dan KAP untuk melakukan audit terhadap • approve the appointment of AP and KAP to audit the Company’s
Laporan Keuangan Konsolidasian Perseroan Consolidated Financial Statements
• mengambil keputusan terkait aksi korporasi atau keputusan strategis • make decisions related to corporate actions or other strategic
lainnya yang diajukan Direksi decisions proposed by the Board of Directors
Mekanisme Pengambilan Suara dalam RUPS Voting Mechanism at the GMS
Mata acara RUPS yang diusulkan adalah untuk satu hal, sehingga GMS agenda are listed by items, and thus resolutions are made
keputusan RUPS pada setiap mata acara diberikan untuk satu hal, bukan individually, not for combined items, except for those which based on
untuk gabungan hal, kecuali untuk hal yang berdasarkan pertimbangan the Company’s considerations cannot be separated. [ACGS A.6.1.]
Perseroan memang tidak dapat dipisahkan. [ACGS A.6.1.]
Para pemegang saham dan/atau kuasanya diberikan kesempatan untuk Shareholders and/or their proxies are given the opportunity to submit
mengajukan pertanyaan, pendapat, usul, dan/atau saran, sebelum questions, opinions, suggestions, and/or comments, prior to voting
pemungutan suara pada setiap mata acara RUPS dilakukan. Nama on each GMS agenda. The participants’ names, the questions asked,
penanya, pertanyaan yang diajukan, nama pemberi jawaban, dan jawaban the respondents’ names, and the answers provided, are recorded by a
yang diberikan, dicatat oleh notaris dalam risalah RUPS. notary in the minutes of the GMS.
Keputusan dalam RUPS Perseroan diambil berdasarkan musyawarah Resolutions of the Company’s GMS are taken based on deliberation to
untuk mencapai mufakat. Dalam hal musyawarah untuk mufakat tidak reach consensus. In the event deliberation for consensus is not achieved,
tercapai, maka pengambilan keputusan dilakukan melalui pemungutan then the decision making will be proceeded through voting.
suara.
Pemungutan suara tidak dilakukan dengan metode jejak pendapat dengan Voting is not carried out by poll method by sampling and/or by a show
cara pemercontohan dan/atau dengan cara mengacungkan tangan, of hands, but through the e-Proxy facility available on the Electronic
namun melalui fasilitas e-Proxy yang tersedia pada aplikasi Electronic General Meeting System application provided by PT Kustodian Sentral
General Meeting System PT Kustodian Sentral Efek Indonesia (eASY.KSEI) Efek Indonesia (eASY.KSEI) as well as by using ballot papers so that
serta dengan menggunakan surat suara sehingga para pemegang saham shareholders can vote anonymously. [ACGS A.2.10.]
dapat memberikan suaranya secara rahasia. [ACGS A.2.10.]
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 149
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Governansi Korporat
Kuorum Kehadiran dan Kuorum Keputusan RUPS Quorum of Attendance and Quorum for Resolution of the
GMS
Perseroan menunjuk Biro Administrasi Efek sebagai pihak yang melakukan The Company appoints the Share Administration Bureau as the party
perhitungan dan validasi jumlah kehadiran dan suara dalam RUPS. [ACGS that calculates and validates the number of attendance and votes at the
A.2.11.] GMS. [ACGS A.2.11.]
Kuorum kehadiran dan kuorum keputusan RUPS dilakukan dengan The quorum of attendance and quorum for resolution of the GMS are
ketentuan sebagai berikut: carried out with the following provisions:
Kuorum Kehadiran Kuorum Keputusan
(dari jumlah seluruh saham dengan hak (dari seluruh saham dengan hak suara yang sah yang
Tujuan RUPS
suara yang sah) hadir dalam RUPS)
GMS Objective
Quorum of Attendance Quorum for Resolution
(of the total shares with valid voting rights) (of the total voting shares present in the GMS)
RUPST / AGM
RUPS ke-1 1/2 1/2
1st GMS
RUPS ke-2 1/3 1/2
2nd GMS
RUPS ke-3 ditetapkan oleh OJK atas permohonan Perseroan1)
3rd GMS to be determined by OJK at the request of the Company1)
RUPS untuk perubahan Anggaran Dasar / GMS for the amendment to the Articles of Association
RUPS ke-1 2/3 2/3
1st GMS
RUPS ke-2 3/5 1/2
2nd GMS
RUPS ke-3 ditetapkan oleh OJK atas permohonan Perseroan1)
3rd GMS to be determined by OJK at the request of the Company1)
RUPS untuk mengalihkan kekayaan Perseroan yang merupakan lebih dari 50% jumlah kekayaan bersih Perseroan dalam satu transaksi atau lebih,
baik yang berkaitan satu sama lain maupun tidak, menjadikan jaminan utang kekayaan Perseroan yang merupakan lebih dari 50% jumlah kekayaan
bersih Perseroan dalam satu transaksi atau lebih, baik yang berkaitan satu sama lain maupun tidak, penggabungan, peleburan, pengambilalihan,
pemisahan, pengajuan permohonan agar Perseroan dinyatakan pailit, perpanjangan jangka waktu berdirinya Perseroan dan pembubaran / GMS
for transferring the Company’s assets which constitute more than 50% of the Company’s net worth either in one or more transactions, whether in a
series of separate or interrelated transactions, pledge of the Company’s assets which constitute more than 50% of the Company’s net worth in one or
more transactions, whether in a series of separate or interrelated transactions, merger, consolidation, acquisition, spin-off, application for insolvency,
extension of the duration of the Company, and dissolution of the Company
RUPS ke-1 3/4 3/4
1st GMS
RUPS ke-2 2/3 3/4
2nd GMS
RUPS ke-3 ditetapkan oleh OJK atas permohonan Perseroan1)
3rd GMS to be determined by OJK at the request of the Company1)
RUPS untuk menyetujui transaksi yang mempunyai benturan kepentingan / GMS for approving a transaction having a conflict of interest
RUPS ke-1 1/22) 1/22)3)
1st GMS
RUPS ke-2 1/22) 1/22)
2nd GMS
RUPS ke-3 ditetapkan oleh OJK atas permohonan Perseroan1)2)
3rd GMS to be determined by OJK at the request of the Company1)2)
Keterangan / Notes:
1)
Penetapan OJK mengenai kuorum kehadiran dan kuorum keputusan RUPS ketiga, serta pemanggilan dan waktu penyelenggaraan RUPS ketiga bersifat final dan
mempunyai kekuatan hukum yang tetap
2)
Kuorum untuk pemegang saham independen
3)
Dari jumlah seluruh saham dengan hak suara yang sah yang dimiliki oleh seluruh pemegang saham independen
1)
OJK’s determination on the quorum of attendance and quorum for resolution of the third GMS, as well as the notice and holding date of the third GMS are final and
have permanent legal force
2)
Quorum for independent shareholders
3)
Of the number of voting shares held by all independent shareholders
150 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
RUPS Tahun 2023 GMS in 2023
Pada tahun 2023, Perseroan menyelenggarakan 2 (dua) kali In 2023, the Company held 2 (two) GMS, i.e., the AGM for the
RUPS, yaitu RUPST untuk tahun buku 2022 (“RUPST 2023”) 2022 financial year (“AGM 2023”) and the EGM in relation to
dan RUPSLB sehubungan dengan restrukturisasi entitas anak the restructuring of subsidiaries (“EGM 2023”).
(“RUPSLB 2023”).
RUPST 2023 AGM 2023
Linimasa RUPST 2023 adalah sebagai berikut: The timeline for the AGM 2023 was as follows:
Situs Web
Ditujukan Situs Web Situs Web
Perseroan
Tanggal ke OJK BEI KSEI
The
Date Addressed to IDX’s KSEI’s
Company’s
OJK Website Website
Website
Penyampaian Rencana Pelaksanaan RUPST 2023 ke
OJK March 14, 2023 V - - -
Submission of the AGM 2023 Holding Plan to OJK
Pengumuman RUPST 20231)2)
March 23, 2023 - V V V
Announcement of AGM 20231)2)
Pemegang Saham yang Berhak Hadir dan Melaksanakan
Haknya dalam RUPST
April 6, 2023 - - V -
Shareholders who are entitled to attend and exercise
their rights at the AGM
Pemanggilan RUPST 20231)2)3)4)
April 7, 2023 - V V V
Notice of AGM 20231)2)3)4)
Tata Tertib dan Materi RUPST 20235)
April 7, 2023 - - - V
AGM 2023 Rules and Materials5)
RUPST 2023
May 2, 2023 - - - -
AGM 2023
Ringkasan Risalah RUPST 20231)2)6)
May 2, 2023 - V V V
Summary of Minutes of the AGM 20231)2)6)
Penyampaian Salinan Risalah RUPST 2023 ke OJK
Submission of Copy of Minutes of the AGM 2023 to May 25, 2023 V - - -
OJK
Keterangan / Notes:
1)
Disajikan dalam Bahasa Indonesia dan Inggris [ACGS A.6.2.]
2)
Diumumkan melalui situs web Perseroan, situs web BEI, dan situs web penyedia e-RUPS (KSEI) sesuai dengan peraturan yang berlaku
3)
Perseroan telah mencantumkan usulan AP dan KAP dalam pemanggilan RUPST 2023
4)
Perseroan mengumumkan pemanggilan RUPST 2023 lebih dari 21 (dua puluh satu) hari sebelum tanggal pelaksanaan RUPST 2023 [ACGS A.2.13.] [ACGS (B)B.1.1..]
5)
Bahan mata acara RUPST 2023 tersedia bagi para pemegang saham dalam bentuk dokumen fisik di kantor Perseroan (dengan permintaan tertulis dari pemegang
saham) dan dalam bentuk pemegang dokumen elektronik di situs web Perseroan sejak tanggal dilakukannya pemanggilan RUPST 2023
6)
Seluruh hasil pengambilan keputusan RUPST terakhir (RUPST 2023) diumumkan Perseroan pada hari yang sama dengan tanggal penyelenggaraan RUPST 2023
[ACGS A.2.12.]
1)
Presented in Bahasa Indonesia and English [ACGS A.6.2.]
2)
Published on the Company’s website, IDX’s website, and the website of the e-GMS provider (KSEI) in accordance with the applicable regulations
3)
The Company had included the proposed AP and KAP in the notice of AGM 2023
4)
The Company announced the notice of the AGM 2023 more than 21 (twenty-one) days before the implementation of the AGM 2023 implementation date
[ACGS A.2.13.] [ACGS (B)B.1.1.]
5)
The AGM 2023 materials have been available to shareholders in the form of copies of physical documents in the Company’s office (with a written request from
shareholders) and in the form of copies of electronic documents on the Company’s website since the date of notice of AGM 2023
6)
The Company made publicly available the result of the votes taken during the most recent AGM (AGM 2023) on the same day as the date of the AGM 2023 [ACGS
A.2.12.]
Perseroan tidak memasukan mata acara tambahan yang The Company does not include additional agenda items that
sebelumnya tidak diumumkan dalam pemanggilan RUPST. were not previously announced in the notice of AGM.
[ACGS (P)A.3.1.] [ACGS (P)A.3.1.]
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 151
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Governansi Korporat
Penyelenggaraan RUPST 2023 adalah sebagai berikut: The holding of the AGM 2023 was as follows:
Tanggal penyelenggaraan RUPST 2023 2 Mei 2023
Date of holding the AGM 2023 May 2, 2023
Jenis penyelenggaraan RUPST 2023 Rapat Fisik
Type of the AGM 2023 Physical Meeting
Lokasi Sinar Mas Land Plaza, Menara 2, Lantai 39, Jl. MH. Thamrin No. 51, Jakarta Pusat
Location Sinar Mas Land Plaza, Tower 2, 39th Floor, Jl. MH. Thamrin No. 51, Central Jakarta
Pemimpin RUPST 2023 dan dasar Bapak Lay Krisnan Cahya selaku Presiden Direktur Perseroan, sesuai dengan Keputusan Dewan
Komisaris tanggal 8 Maret 2023 dan Keputusan Direksi tanggal 8 Maret 2023.
penunjukan pemimpin RUPST 2023
Mr. Lay Krisnan Cahya as the President Director of the Company, based on the Resolution of
Chairperson of the AGM 2023 and basis for
the Board of Commissioners dated March 8, 2023, and the Resolution of the Board of Directors
appointment of the chairperson of the AGM
dated March 8, 2023.
2023
Daftar hadir anggota Dewan Komisaris,
Nama Jabatan Kehadiran
Direksi, dan Komite Perseroan yang No.
Name Position Attendance
menghadiri RUPST terakhir (RUPST
2023) [ACGS A.2.7.] [ACGS A.2.8.] [ACGS (P)A.3.2.] 1 Franky Oesman Widjaja1) Presiden Komisaris dan Anggota Komite
List of attendance of members of the Board Nominasi dan Remunerasi
X
of Commissioners, Directors and Company President Commissioner and Member of the
Committees who attended the most recent Nomination and Remuneration Committee
AGM (AGM 2023) [ACGS A.2.7.] [ACGS A.2.8.]
[ACGS (P)A.3.2.] 2 Dr.-Ing. Evita Herawati Komisaris Independen dan Anggota Komite
Legowo2) Manajemen Risiko
V
Independent Commissioner and Member of
the Risk Management Committee
3 Dr. Robert Arthur Komisaris Independen dan Ketua Komite
Simanjuntak2) Nominasi dan Remunerasi
Independent Commissioner and Chairperson V
of the Nomination and Remuneration
Committee
4 Ir. F.X. Sutijastoto, M.A.2) Komisaris Independen, Ketua Komite
Manajemen Risiko, dan Anggota Komite
Audit
V
Independent Commissioner, Chairperson
of the Risk Management Committee, and
Member of the Audit Committee
5 Dr. Hendrikus Passagi, Komisaris Independen, Ketua Komite Audit,
S.Sos., S.H, M.H., M.Sc.2) dan Anggota Komite Manajemen Risiko
Independent Commissioner, Chairperson of V
the Audit Committee, and Member of the
Risk Management Committee
6 Dr. Ir. Andy Noorsaman Anggota Komite Manajemen Risiko
Sommeng, DEA2)3) Member of the Risk Management V
Committee
7 Drs. Carel Risakotta4) Anggota Komite Audit
X
Member of the Audit Committee
8 Michell Suharli2) Anggota Komite Audit
V
Member of the Audit Committee
9 Dr. Susi Susantijo, S.H., Anggota Komite Nominasi dan Remunerasi
LL.M.2) Member of the Nomination and V
Remuneration Committee
10 Lay Krisnan Cahya Presiden Direktur
V
President Director
11 Lokita Prasetya Wakil Presiden Direktur
V
Vice President Director
12 Hermawan Tarjono Direktur
V
Director
13 Handhianto Suryo Direktur
V
Kentjono Director
14 Daniel Cahya2) Direktur
V
Director
15 Alex Sutanto2) Direktur
V
Director
152 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Keterangan / Notes:
1) Berhalangan hadir karena memiliki agenda lain
2) Hadir secara virtual
3) Bapak Andy Noorsaman Sommeng telah diberhentikan dengan hormat dari jabatannya selaku Anggota
Komite Manajemen Risiko sesuai dengan Keputusan Sirkuler Dewan Komisaris tanggal 22 Juni 2023.
Pemberhentian tersebut telah berlaku efektif sejak tanggal 1 Juli 2023.
4) Bapak Carel Risakotta telah diberhentikan dengan hormat dari jabatannya selaku Anggota Komite Audit
sesuai dengan Keputusan Sirkuler Dewan Komisaris tanggal 22 Juni 2023. Pemberhentian tersebut telah
berlaku efektif sejak tanggal 1 Juli 2023.
1) Unable to attend due to other agenda
2) Attended virtually
3) Mr. Andy Noorsaman Sommeng has been honorably dismissed from his position as Member of the Risk
Management Committee in accordance with the Circular Resolution of the Board of Commissioners
dated June 22, 2023. The dismissal has been effective since July 1, 2023.
4) Mr. Carel Risakotta has been honorably dismissed from his position as Member of the Audit Committee
in accordance with the Circular Resolution of the Board of Commissioners dated June 22 , 2023. The
dismissal has been effective since July 1, 2023.
Pihak independen yang ditunjuk untuk
membuat berita acara RUPST 2023 Notaris Hannywati Gunawan, S.H., notaris di Jakarta
Independent party appointed to prepare Notary Hannywati Gunawan, S.H., notary in Jakarta
minutes of the AGM 2023
Pihak independen yang ditunjuk untuk
melakukan perhitungan dan validasi
jumlah kehadiran dan suara [ACGS A.2.11.] PT Sinartama Gunita, sebagai Biro Administrasi Efek
Independent party appointed to calculate and PT Sinartama Gunita, as the Shares Administration Bureau
validate the number of attendance and votes
[ACGS A.2.11.]
Pihak independen lain yang hadir
secara fisik di dalam RUPST 2023 AP
Other independent parties present physicaly at AP
the AGM 2023
RUPST 2023 dihadiri oleh pemegang saham Perseroan yang mewakili total 624.775.375 lembar
Kuorum RUPST 2023 saham dengan hak suara yang sah atau setara dengan 81,08% dari total hak suara.
Quorum of the AGM 2023 The AGM 2023 was attended by the Company’s shareholders representing a total of 624,775,375
shares with valid voting rights or equivalent to 81.08% of the total voting rights.
Keputusan RUPST 2023 adalah sebagai berikut: The resolutions of the AGM 2023 were as follows:
Mata Acara Pertama
First Agendum
Persetujuan Laporan Tahunan Perseroan, termasuk pengesahan Laporan Approval of the Company’s Annual Report, including the ratification of
Tugas Pengawasan Dewan Komisaris, dan Laporan Keuangan Konsolidasian the Board of Commissioners’ Supervisory Report, and the Company’s
Perseroan untuk tahun buku 2022 yang telah diaudit oleh KAP Mirawati Consolidated Financial Statements for financial year 2022 which had
Sensi Idris, serta pemberian pelunasan dan pembebasan tanggung jawab been audited by KAP Mirawati Sensi Idris, as well as the granting
sepenuhnya (acquit et decharge) kepada Dewan Komisaris dan Direksi of full release and discharge of authority (acquit et decharge) to the
Perseroan atas tindakan pengawasan dan pengurusan yang telah dilakukan Board of Commissioners and the Board of Directors of the Company
selama tahun buku 2022, sejauh tindakan tersebut tercermin dalam Laporan for the supervisory and management actions that had been taken in
Tahunan dan Laporan Keuangan Konsolidasian Perseroan financial year 2022, to the extent that their actions were reflected in
the Company’s Annual Report and Consolidated Financial Statements
Jumlah Pemegang Saham dan/atau Kuasanya yang Mengajukan Pertanyaan dan/atau Memberikan Pendapat1)
Number of Shareholders and/or Their Proxies Raising Questions and/or Opinions1)
Jumlah pemegang saham dan/atau kuasanya yang mengajukan pertanyaan dan/atau memberikan pendapat
: 1 orang / person
Number of shareholders and/or their proxies raising questions and/or opinions
Pertanyaan : 1. DANA sudah profit. Apakah profit-nya dibanding usaha sejenis relatif rendah atau tinggi?
Question 2. Harga batu bara dari tambang di luar negeri, apakah lebih murah dari batu bara dalam negeri?
1. DANA has already recorded profit. Compared to similar businesses, is the profit relatively low or high?
2. Is the price of coal from overseas mines cheaper than domestic coal?
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 153
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Governansi Korporat
Mata Acara Pertama
First Agendum
Jawaban : 1. Sampai saat ini, DANA sebagai salah satu startup, belum meraih profit. Pencapaian profit untuk usaha sejenis DANA
Answer adalah kenaikan valuasi mengikuti kenaikan jumlah pengguna. Sebagai informasi, DANA meraih kenaikan user growth dan
total payment volume yang signifikan di tahun 2022.
2. Secara umum, harga batu bara di dalam negeri dan di luar negeri adalah sama, tergantung dari kalorinya. Jadi, batu
bara yang kalorinya tinggi, harganya juga lebih tinggi dibandingkan dengan batu bara yang kalorinya rendah. Namun,
untuk batu bara yang dipasok untuk PLN ataupun ke industri semen, harganya lebih murah dibandingkan dengan harga
internasional karena ditetapkan oleh ESDM. Pemerintah juga menetapkan adanya domestic market obligation, jadi kita
tidak bisa mengekspor semua produk-produk kita walaupun harga ekspor saat itu lebih baik.
1. Until now, DANA as a startup has not yet achieved profit. Profit achievement for a businesses like DANA can be valued
from the increase in valuation that follows the increase in the number of users. For information, DANA achieved significant
increase in user growth and total payment volume in 2022.
2. In general, the domestic and international coal prices are the same, depending on the calories. So, for coal with higher
calories, the price will also be higher than the coal with lower calories. However, for coal that is supplied to PLN or to the
cement industry, the price is cheaper than international prices because the price is determined by the Ministry of Energy
and Mineral Resources. The government also stipulates a domestic market obligation, so we cannot export all of our
products even though the export prices at that time were better.
Hasil Pemungutan Suara2)
Voting Outcome2)
Setuju : 624,775,375 saham / shares (100%)
For
Tidak Setuju :-
Against
Abstain :-
Abstain
Keputusan
Resolution
1. Menyetujui dan mengesahkan Laporan Tahunan Perseroan, termasuk 1. To approve and ratify the Company’s Annual Report, including
menyetujui dan mengesahkan Laporan Tugas Pengawasan Dewan to approve and ratify the Board of Commissioners’ Supervisory
Komisaris dan Laporan Keuangan Konsolidasian Perseroan untuk tahun Report and the Company’s Consolidated Financial Statements for
buku 2022 yang telah diaudit oleh AP Maria Leckzinska dari KAP Mirawati financial year 2022 which had been audited by AP Maria Leckzinska
Sensi Idris from KAP Mirawati Sensi Idris
2. Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya 2. To grant full release and discharge of authority (acquit et decharge)
(acquit et decharge) kepada anggota Dewan Komisaris dan Direksi to the Board of Commissioners and the Board of Directors of the
Perseroan atas tindakan pengawasan dan pengurusan yang telah Company for the supervisory and management actions performed
dilakukan oleh masing-masing anggota Dewan Komisaris dan Direksi by each member of the Board of Commissioners and the Board of
selama tahun buku 2022 sejauh tindakan tersebut tercermin dalam Directors during financial year 2022 to the extent that their actions
Laporan Tahunan dan Laporan Keuangan Konsolidasian Perseroan untuk were reflected in the Company’s Annual Report and Consolidated
tahun buku 2022 Financial Statements for the financial year 2022
Pelaksanaan
Execution
Keputusan sudah dilaksanakan. Resolution had been executed.
Pada RUPST 2023, Dewan Komisaris dan Direksi telah menyampaikan In the AGM 2023, the Board of Commissioners and the Board
Laporan Tahunan 2022 Perseroan, termasuk Laporan Tugas dan Pengawasan of Directors had submitted the Company’s Annual Report 2022,
Dewan Komisaris dan Laporan Keuangan Konsolidasian Perseroan untuk including the Board of Commissioners’ Supervisory Report and the
tahun buku 2022, kepada pemegang saham dan pemegang saham telah Company’s Consolidated Financial Statements for financial year 2022,
memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya to the shareholders, and the shareholders had granted full release
(acquit et decharge) kepada anggota Dewan Komisaris dan Direksi atas and discharge of authority (acquit et decharge) to the Company’s
tindakan pengawasan dan pengurusan yang telah dilakukan oleh masing- Board of Commissioners and Board of Directors for their respective
masing anggota Dewan Komisaris dan Direksi selama tahun buku 2022. supervisory and management actions conducted in the financial year
2022.
Perseroan telah menerbitkan dan menyampaikan Laporan Keuangan The Company had issued and submitted the Consolidated Financial
Konsolidasian dan Laporan Tahunan Perseroan ke OJK dan BEI pada tanggal Statements and Annual Report to OJK and IDX on March 14, 2023,
14 Maret 2023 dan 7 April 2023. and April 7, 2023.
Keterangan / Notes:
1)
Risalah RUPST terakhir (RUPST 2023) mencatat bahwa pemegang saham diberi kesempatan untuk mengajukan pertanyaan dan pertanyaan yang diajukan oleh
pemegang saham serta jawaban yang diberikan dicatat. [ACGS A.2.5.]
2)
Perseroan mengungkapkan hasil pemungutan suara, termasuk suara menyetujui, tidak menyetujui, dan abstain untuk seluruh resolusi/masing-masing butir agenda
dalam RUPST terakhir (RUPST 2023). [ACGS A.2.6.]
1)
The minutes of the most recent AGM (AGM 2023) recorded that the shareholders were given the opportunity to ask questions and the questions raised by
shareholders and answers given recorded. [ACGS A.2.5.]
2)
The Company disclosed the voting results, including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the most AGM (AGM
2023). [ACGS A.2.6.]
154 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
MATA ACARA KEDUA
Second Agendum
Persetujuan penggunaan laba bersih Perseroan untuk tahun buku 2022 Approval of the allocation of the Company’s profit for the year for the
financial year 2022
Jumlah Pemegang Saham yang Mengajukan Pertanyaan dan/atau Memberikan Pendapat1)
Number of Shareholders Raising Questions and/or Opinions1)
Jumlah pemegang saham yang mengajukan pertanyaan dan/atau memberikan pendapat
:-
Number of shareholders raising questions and/or opinions
Pertanyaan :-
Question
Jawaban :-
Answer
Hasil Pemungutan Suara2)
Voting Outcome2)
Setuju : 624,775,375 saham / shares (100%)
For
Tidak Setuju :-
Against
Abstain :-
Abstain
Keputusan
Resolution
Menyetujui penggunaan laba bersih sebagai berikut: To approve the allocation of the Company’s profit for the year as follows:
• sebesar USD 100.000 dialokasikan sebagai cadangan wajib • an amount of USD 100,000 will be allocated as mandatory reserve fund
Perseroan sebagaimana diatur dalam Pasal 70 Undang-Undang No. as stipulated in Article 70 of Law No. 40 of 2007 on Limited Liability
40 Tahun 2007 tentang Perseroan Terbatas Company
• sisa laba bersih sebesar USD 595.164.821 dialokasikan sebagai laba • the remaining profit for the year of USD 595,164,821 will be allocated
ditahan Perseroan as the Company’s retained earnings
Pelaksanaan
Execution
Keputusan sudah dilaksanakan. Resolution had been executed.
Perseroan telah mengalokasikan laba bersih Perseroan untuk tahun The Company had allocated the Company’s profit for the year for the
buku 2022 sebesar USD 100.000 sebagai cadangan wajib dan sebesar financial year 2022 of USD 100,000 as mandatory reserve fund and of USD
USD 595.164.821 sebagai laba ditahan Perseroan. 595,164,821 as the Company’s retained earnings.
Keterangan / Notes:
1)
Risalah RUPST terakhir (RUPST 2023) mencatat bahwa pemegang saham diberi kesempatan untuk mengajukan pertanyaan dan pertanyaan yang diajukan oleh
pemegang saham serta jawaban yang diberikan dicatat. [ACGS A.2.5.]
2)
Perseroan mengungkapkan hasil pemungutan suara, termasuk suara menyetujui, tidak menyetujui, dan abstain untuk seluruh resolusi/masing-masing butir agenda
dalam RUPST terakhir (RUPST 2023). [ACGS A.2.6.]
1)
The minutes of the most recent AGM (AGM 2023) recorded that the shareholders were given the opportunity to ask questions and the questions raised by
shareholders and answers given recorded. [ACGS A.2.5.]
2)
The Company disclosed the voting results, including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the most AGM (AGM
2023). [ACGS A.2.6.]
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 155
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Governansi Korporat
MATA ACARA KETIGA [ACGS E.3.12.]
Third Agendum [ACGS E.3.12.]
Persetujuan honorarium, gaji, dan/atau tunjangan untuk anggota Dewan Approval of honorarium, salary, and/or allowances for members of the
Komisaris dan Direksi Perseroan untuk tahun buku 20231) Board of Commissioners and the Board of Directors of the Company for
the financial year 20231)
Jumlah Pemegang Saham yang Mengajukan Pertanyaan dan/atau Memberikan Pendapat2)
Number of Shareholders Raising Questions and/or Opinions2)
Jumlah pemegang saham yang mengajukan pertanyaan dan/atau memberikan pendapat :-
Number of shareholders raising questions and/or opinions
Pertanyaan :-
Question
Jawaban :-
Answer
Hasil Pemungutan Suara3)
Voting Outcome3)
Setuju : 624,775,375 saham / shares (100%)
For
Tidak Setuju :-
Against
Abstain :-
Abstain
Keputusan
Resolution
Memberikan wewenang kepada Dewan Komisaris untuk menentukan To grant authority to the Board of Commissioners to determine the
kenaikan honorarium, gaji, dan/atau tunjangan maksimal sebesar 10% increase of honorarium, salary, and/or allowances of maximum 10% for
untuk masing-masing anggota Dewan Komisaris dan Direksi untuk tahun each member of the Board of Commissioners and the Board of Directors
buku 2023 dengan tetap memperhatikan perkembangan situasi ekonomi for the financial year 2023 by taking into consideration the development
umum, kondisi keuangan Perseroan, serta kinerja masing-masing anggota of general economic situation, the Company’s financial condition, as well
Dewan Komisaris dan Direksi as the performance of each member of the Board of Commissioners and
the Board of Directors
Pelaksanaan
Execution
Keputusan sudah dilaksanakan. Resolution had been executed.
Rapat Dewan Komisaris tanggal 22 Juni 2023 telah menindaklanjuti hasil The Board of Commissioners’ meeting dated June 22, 2023, had
keputusan RUPST. followed up the AGM’s resolution.
Keterangan / Notes:
1)
Pemegang saham diberi kesempatan untuk menyetujui remunerasi (gaji, tunjangan, manfaat, dan honorarium lainnya atau penambahan remunerasi bagi direktur/
komisaris non eksekutif. [ACGS A.2.1.]
2)
Risalah RUPST terakhir (RUPST 2023) mencatat bahwa pemegang saham diberi kesempatan untuk mengajukan pertanyaan dan pertanyaan yang diajukan oleh
pemegang saham serta jawaban yang diberikan dicatat. [ACGS A.2.5.]
3)
Perseroan mengungkapkan hasil pemungutan suara, termasuk suara menyetujui, tidak menyetujui, dan abstain untuk seluruh resolusi/masing-masing butir agenda
dalam RUPST (RUPST 2023) terakhir. [ACGS A.2.6.]
1)
Shareholders had the opportunity to approve remuneration (fees, allowances, benefit-in-kind, and other amoluments) or any increases in remuneration for the
non-executive directors/commissioners. [ACGS A.2.1.]
2)
The minutes of the most recent AGM (AGM 2023) recorded that the shareholders were given the opportunity to ask questions and the questions raised by
shareholders and answers given recorded. [ACGS A.2.5.]
3)
The Company disclosed the voting results, including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the most AGM (AGM
2023). [ACGS A.2.6.]
MATA ACARA KEEMPAT
Fourth Agendum
Persetujuan penunjukan AP dan KAP untuk melakukan audit terhadap Approval of the appointment of AP and KAP to audit the Company’s
Laporan Keuangan Konsolidasian Perseroan untuk tahun buku 20231) Consolidated Financial Statements for financial year 20231)
Jumlah Pemegang Saham yang Mengajukan Pertanyaan dan/atau Memberikan Pendapat2)
Number of Shareholders Raising Questions and/or Opinions2)
Jumlah pemegang saham yang mengajukan pertanyaan dan/atau memberikan pendapat :-
Number of shareholders raising questions and/or opinions
Pertanyaan :-
Question
156 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
MATA ACARA KEEMPAT
Fourth Agendum
Jawaban :-
Answer
Hasil Pemungutan Suara3)
Voting Outcome3)
Setuju : 624,775,375 saham / shares (100%)
For
Tidak Setuju :-
Against
Abstain :-
Abstain
Keputusan
Resolution
1. Menunjuk AP Maria Leckzinska dari KAP Mirawati Sensi Idris untuk 1. To appoint AP Maria Leckzinska from KAP Mirawati Sensi Idris to perform
melakukan audit terhadap Laporan Keuangan Konsolidasian the audit on the Company’s Consolidated Financial Statements for
Perseroan untuk tahun buku 2023, dengan catatan AP Maria financial year 2023, provided that AP Maria Leckzinska can fulfill the
Leckzinska dapat memenuhi kriteria yang ditetapkan oleh Perseroan criteria set by the Company
2. Memberikan wewenang kepada Direksi Perseroan untuk 2. To grant authority to the Board of Directors to appoint the replacement
menunjuk AP pengganti dan/atau KAP pengganti dalam hal AP of AP and/or the replacement of KAP in the event that AP Maria
Maria Leckzinska dan/atau KAP Mirawati Sensi Idris tidak dapat Leckzinska and/or KAP Mirawati Sensi Idris cannot perform on their
menjalankan tugasnya, dengan meminta rekomendasi dari Komite duties, by requesting the recommendation from the Audit Committee
Audit
3. Memberikan wewenang kepada Direksi Perseroan untuk 3. To grant authority to the Board of Directors to determine honorarium for
menetapkan honorarium untuk jasa audit tersebut di atas the above-mentioned audit services
Pelaksanaan
Execution
Keputusan sudah dilaksanakan. Resolution had been executed.
Perseroan telah menunjuk AP Maria Leckzinska dari KAP Mirawati The Company had appointed AP Maria Leckzinska from KAP Mirawati
Sensi Indris untuk melakukan audit terhadap Laporan Keuangan Sensi Idris to audit the Company’s Financial Statements for the financial
Konsolidasian Perseroan untuk tahun buku 2023 berdasarkan Surat year 2023 based on Engagement Letter No. 750/V/2023/LSK/MSId dated
Penunjukan No. 750/V/2023/ LSK/MSId tanggal 25 Mei 2023. Laporan May 25, 2023. Report on the appointment of AP and/or KAP, along with
penunjukan AP dan/atau KAP, beserta dengan dokumen pendukung related supporting documents, had been submitted to OJK and IDX on
terkait, telah disampaikan ke OJK dan BEI pada tanggal 30 Mei 2023. May 30, 2023.
Keterangan / Notes:
1)
Perseroan mengidentifikasikan auditor yang akan ditunjuk atau diangkat kembali secara jelas. [ACGS A.6.4.]
2)
Risalah RUPST 2023 mencatat bahwa pemegang saham diberi kesempatan untuk mengajukan pertanyaan dan pertanyaan yang diajukan oleh pemegang saham
serta jawaban yang diberikan dicatat. [ACGS A.2.5.]
3)
Perseroan mengungkapkan hasil pemungutan suara, termasuk suara menyetujui, tidak menyetujui, dan abstain untuk seluruh resolusi/masing-masing butir agenda
dalam RUPST terakhir (RUPST 2023). [ACGS A.2.6.]
1)
The Company clearly identified the auditor seeking appointment or reappointment. [ACGS A.6.4.]
2)
The minutes of the AGM 2023 recorded that the shareholders were given the opportunity to ask questions and the questions raised by shareholders and answers
given recorded. [ACGS A.2.5.]
3)
The Company disclosed the voting results, including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the most AGM (AGM
2023). [ACGS A.2.6.]
RUPSLB 2023 EGM 2023
Linimasa RUPSLB 2023 adalah sebagai berikut: The timeline for the EGM 2023 was as follows:
Ditujukan Situs Web Situs Web Situs Web
Tanggal ke OJK BEI KSEI Perseroan
Date Addressed IDX’s KSEI’s The Company’s
to OJK Website Website Website
Penyampaian Rencana Pelaksanaan RUPSLB ke OJK March 14, 2023 V - - -
Submission of the EGM Holding Plan to OJK
Pengumuman RUPSLB1)2) March 23, 2023 - V V V
Announcement of EGM1)2)
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 157
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Governansi Korporat
Ditujukan Situs Web Situs Web Situs Web
Tanggal ke OJK BEI KSEI Perseroan
Date Addressed IDX’s KSEI’s The Company’s
to OJK Website Website Website
Pemegang Saham yang Berhak Hadir dan April 6, 2023 - - V -
Melaksanakan Haknya dalam RUPSLB
Shareholders who are Entitled to Attend and
Exercise Their Rights at the EGM
Pemanggilan RUPSLB1)2)3) April 7, 2023 - V V V
Notice of EGM1)2)3)
Tata Tertib dan Materi RUPSLB4) April 7, 2023 - - - V
EGM Rules and Materials4)
RUPSLB May 2, 2023 - - - -
The EGM
Ringkasan Risalah RUPSLB1)2)5) May 2, 2023 - V V V
Summary of Minutes of the EGM1)2)5)
Penyampaian Salinan Risalah RUPSLB ke OJK May 25, 2023 V - - -
Submission of Copy of Minutes of the EGM to OJK
Keterangan / Notes:
1)
Disajikan dalam Bahasa Indonesia dan Inggris [ACGS A.6.2.]
2)
Diumumkan melalui situs web Perseroan, situs web BEI, dan situs web penyedia e-RUPS (KSEI) sesuai dengan peraturan yang berlaku
3)
Perseroan mengumumkan pemanggilan RUPSLB 2023 setidaknya 21 (dua puluh satu) hari sebelum tanggal pelaksanaan RUPSLB 2023 [ACGS A.2.13.]
4)
Bahan mata acara RUPSLB 2023 tersedia bagi para pemegang saham dalam bentuk salinan dokumen fisik di kantor Perseroan (dengan permintaan tertulis dari
pemegang saham) dan dalam bentuk salinan dokumen elektronik di situs web Perseroan sejak tanggal dilakukannya pemanggilan RUPSLB 2023
5)
Seluruh hasil pengambilan keputusan RUPSLB 2023 diumumkan Perseroan pada hari yang sama dengan tanggal penyelenggaraan RUPSLB 2023 [ACGS A.2.12.]
1)
Presented in Bahasa Indonesia and English [ACGS A.6.2.]
2)
Published on the Company’s website, IDX’s website, and the website of the e-GMS provider (KSEI) in accordance with applicable regulations
3)
The Company announced the notice of the EGM 2023 at least 21 (twenty-one) days before the EGM 2023 implementation date [ACGS A.2.13.]
4)
EGM 2023 materials are available to shareholders in the form of copies of physical documents in the Company’s office (with a written request from shareholders)
and in the form of copies of electronic documents on the Company’s website since the date of notice of EGM 2023
5)
The Company made publicly available the result of the votes taken during the EGM 2023 on the same day as the date of the EGM 2023 [ACGS A.2.12
Perseroan tidak memasukan mata acara tambahan yang The Company does not include additional agenda items that
sebelumnya tidak diumumkan dalam pemanggilan RUPSLB. were not previously announced in the notice of EGM. [ACGS (P)
[ACGS (P)A.3.1.] A.3.1.]
Penyelenggaraan RUPSLB 2023 adalah sebagai berikut: The holding of the EGM 2023 was as follows:
Tanggal penyelenggaraan RUPSLB 2 Mei 2023
May 2, 2023
2023
Date of holding the EGM 2023
Jenis penyelenggaraan RUPSLB Rapat Fisik
Physical Meeting
2023
Type of the EGM 2023
Lokasi Sinar Mas Land Plaza, Menara 2, Lantai 39, Jl. MH. Thamrin No. 51, Jakarta Pusat
Location Sinar Mas Land Plaza, Tower 2, 39th Floor, Jl. MH. Thamrin No. 51, Central Jakarta
Pemimpin RUPSLB 2023 dan dasar Bapak Lay Krisnan Cahya selaku Presiden Direktur Perseroan, sesuai dengan Keputusan Dewan
Komisaris tanggal 8 Maret 2023 dan Keputusan Direksi tanggal 8 Maret 2023.
penunjukan pemimpin RUPSLB
Mr. Lay Krisnan Cahya as the President Director of the Company, based on the Resolution of the
2023 Board of Commissioners dated March 8, 2023, and the Resolution of the Board of Directors dated
Chairperson of the EGM 2023 and basis
March 8, 2023.
for appointment of the chairperson of the
EGM 2023
158 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Daftar hadir anggota Dewan
Nama Jabatan Kehadiran
Komisaris, Direksi, dan Komite No.
Name Position Attendance
Perseroan yang menghadiri
RUPSLB 2023 [ACGS A.2.7.] [ACGS A.2.8.] 1 Franky Oesman Presiden Komisaris dan Anggota Komite Nominasi X
[ACGS (P)A.3.2.] Widjaja1) dan Remunerasi
List of attendance of members of the President Commissioner and Member of the
Board of Commissioners, Directors Nomination and Remuneration Committee
and Company Committees who
2 Dr.-Ing. Evita Komisaris Independen dan Anggota Komite V
attended the most recent AGM [ACGS Herawati Manajemen Risiko
A.2.7.] [ACGS A.2.8.] [ACGS (P)A.3.2.] Legowo2) Independent Commissioner and Member of the
Risk Management Committee
3 Dr. Robert Komisaris Independen dan Ketua Komite Nominasi V
Arthur dan Remunerasi
Simanjuntak2) Independent Commissioner and Chairperson of
the Nomination and Remuneration Committee
4 Ir. F.X. Komisaris Independen, Ketua Komite Manajemen V
Sutijastoto, Risiko, dan Anggota Komite Audit
M.A.2) Independent Commissioner, Chairperson of the
Risk Management Committee, and Member of the
Audit Committee
5 Dr. Hendrikus Komisaris Independen, Ketua Komite Audit, dan V
Passagi, S.Sos., Anggota Komite Manajemen Risiko
S.H, M.H., Independent Commissioner, Chairperson of
M.Sc.2) the Audit Committee, and Member of the Risk
Management Committee
6 Dr. Ir. Andy Anggota Komite Manajemen Risiko V
Noorsaman Member of the Risk Management Committee
Sommeng,
DEA2)3)
7 Drs. Carel Anggota Komite Audit X
Risakotta4) Member of the Audit Committee
8 Michell Suharli2) Anggota Komite Audit V
Member of the Audit Committee
9 Dr. Susi Anggota Komite Nominasi dan Remunerasi V
Susantijo, S.H., Member of the Nomination and Remuneration
LL.M.2) Committee
10 Lay Krisnan Presiden Direktur V
Cahya President Director
11 Lokita Prasetya Wakil Presiden Direktur V
Vice President Director
12 Hermawan Direktur V
Tarjono Director
13 Handhianto Direktur V
Suryo Kentjono Director
14 Daniel Cahya2) Direktur V
Director
15 Alex Sutanto2) Direktur V
Director
Keterangan / Notes:
1)
Berhalangan hadir karena memiliki agenda lain
2)
Hadir secara virtual
3)
Bapak Andy Noorsaman Sommeng telah diberhentikan dengan hormat dari jabatannya selaku
Anggota Komite Manajemen Risiko sesuai dengan Keputusan Sirkuler Dewan Komisaris tanggal
22 Juni 2023. Pemberhentian tersebut telah berlaku efektif sejak tanggal 1 Juli 2023.
4)
Bapak Carel Risakotta telah diberhentikan dengan hormat dari jabatannya selaku Anggota Komite
Audit sesuai dengan Keputusan Sirkuler Dewan Komisaris tanggal 22 Juni 2023. Pemberhentian
tersebut telah berlaku efektif sejak tanggal 1 Juli 2023.
1)
Unable to attend due to other agenda
2)
Attended virtually
3)
Mr. Andy Noorsaman Sommeng has been honorably dismissed from his position as Member
of the Risk Management Committee in accordance with the Circular Resolution of the Board of
Commissioners dated June 22, 2023. The dismissal has been effective since July 1, 2023.
4)
Mr. Carel Risakotta has been honorably dismissed from his position as Member of the Audit
Committee in accordance with the Circular Resolution of the Board of Commissioners dated June
22, 2023. The dismissal has been effective since July 1, 2023.
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Governansi Korporat
Notaris Hannywati Gunawan, S.H., notaris di Jakarta
Pihak independen yang ditunjuk
Notary Hannywati Gunawan, S.H., notary in Jakarta
untuk membuat berita acara
RUPSLB 2023
Independent party appointed to prepare
minutes of the EGM 2023
Pihak independen yang ditunjuk PT Sinartama Gunita, sebagai Biro Administrasi Efek
PT Sinartama Gunita, as the Shares Administration Bureau
untuk melakukan perhitungan dan
validasi jumlah kehadiran dan suara
[ACGS A.2.11.]
Independent party appointed to calculate
and validate the number of attendance
and votes [ACGS A.2.11.]
Pihak independen lain yang hadir AP, perwakilan dari kantor konsultan hukum, dan perwakilan dari kantor jasa penilai publik
AP, representative of the share administration bureau, representative of the
secara fisik di dalam RUPSLB 2023
Other independent parties present
physicaly at the EGM 2023
RUPSLB 2023 dihadiri oleh pemegang saham Perseroan yang mewakili total 624.775.390 lembar
saham dengan hak suara yang sah atau setara dengan 81,08% dari total hak suara. Jumlah ini
termasuk 163.223.070 saham atau 52,82% dari seluruh saham dengan hak suara yang sah yang dimiliki
Kuorum RUPSLB 2023 pemegang saham independen sebanyak 309.000.000 lembar saham.
Quorum of the EGM 2023 The EGM 2023 was attended by the Company’s shareholders representing a total of 624,775,390
shares with valid voting rights or equivalent to 81.08% of the total voting rights. This number includes
163,223,070 shares or 52.82% of the total number of shares with valid voting rights owned by the
independent shareholders of 309,000,000 shares.
Keputusan RUPSLB 2023 adalah sebagai berikut: The resolution of the EGM 2023 was as follows:
MATA ACARA
Agendum
Persetujuan atas rencana restrukturisasi entitas anak Perseroan Approval to the restructuring plan of the Company’s subsidiaries
Jumlah Pemegang Saham yang Mengajukan Pertanyaan dan/atau Memberikan Pendapat1)
Number of Shareholders Raising Questions and/or Opinions1)
Jumlah pemegang saham yang mengajukan pertanyaan dan/atau memberikan pendapat :-
Number of shareholders raising questions and/or opinions
Pertanyaan :-
Question
Jawaban :-
Answer
Hasil Pemungutan Suara2)
Voting Outcome2)
Setuju : 163,223,070 saham / shares (100%)
For
Tidak Setuju :-
Against
Abstain :-
Abstain
Keputusan
Resolution
1. Menyetujui rencana restrukturisasi entitas anak Perseroan melalui 1. To approve the restructuring plan of the Company’s subsidiaries
Rencana Penerimaan Saham GEMS dan Rencana Pengalihan Saham through the GEMS Share Acceptance Plan and the GEAR Share Transfer
GEAR, termasuk rencana Perseroan dan GEAR untuk bertindak Plan, including the Company and GEAR’s plan to act as standby buyers
sebagai pembeli siaga Saham GEMS yang dimiliki oleh Pemegang of GEMS Shares owned by the Cash Entitled Shareholders
Saham Yang Berhak Atas Dana Tunai
2. Menyetujui untuk memberikan wewenang dan kuasa kepada Direksi 2. To grant authority and power to the Board of Directors of the Company,
Perseroan, dengan hak substitusi, untuk melakukan segala dan setiap with the right of substitution, to take any and all necessary actions in
tindakan yang diperlukan sehubungan dengan Rencana Transaksi relation to the Proposed Transaction
160 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
MATA ACARA
Agendum
Pelaksanaan
Execution
Keputusan sudah dilaksanakan. Resolution had been executed.
• Pada tanggal 10 Agustus 2023, Perseroan telah (i) menerima • On August 10, 2023, the Company has (i) received 2,848,721,125
sebanyak 2.848.721.125 saham GEMS, melalui pembagian dividen GEMS shares, through the distribution of stock dividends in the form of
saham berupa Saham GEMS (dividend in specie) dan penurunan on GEMS Shares (dividend in specie) and reduction of GEAR’s capital
modal GEAR dengan cara pengembalian modal oleh GEAR dalam by means of return of capital by GEAR in the form of distribution
bentuk pembagian Saham GEMS dan (ii) mengalihkan seluruh saham of GEMS Shares and (ii) transferred all GEAR shares owned by the
GEAR yang dimiliki oleh Perseroan kepada Duchess. Company to the Duchess.
• Pada tanggal 21 Agustus 2023, Perseroan telah melakukan pembelian • On August 21, 2023, the Company purchased 411,184,168 GEMS
saham sebanyak 411.184.168 Saham GEMS dari Pemegang Saham shares from the Cash Entitled Shareholders.
yang Berhak atas Dana Tunai.
• Pada tanggal 25 Agustus 2023, Perseroan telah melepas sebagian • On August 25, 2023, the Company disposed part of its investment
investasinya pada saham GEMS, sehingga kepemilikan saham in GEMS shares, so that the Company’s share ownership in GEMS
Perseroan di GEMS menjadi 51%. becomes 51%.
Keterangan / Notes:
1)
Risalah RUPSLB 2023 mencatat bahwa pemegang saham diberi kesempatan untuk mengajukan pertanyaan dan pertanyaan yang diajukan oleh pemegang saham
serta jawaban yang diberikan dicatat. [ACGS A.2.5.]
2)
Perseroan mengungkapkan hasil pemungutan suara, termasuk suara menyetujui, tidak menyetujui, dan abstain untuk seluruh resolusi/masing-masing butir agenda
dalam RUPSLB 2023. [ACGS A.2.6.]
1)
The minutes of the EGM 2023 recorded that the shareholders were given the opportunity to ask questions and the questions raised by shareholders and answers
given recorded. [ACGS A.2.5.]
2)
The Company disclosed the voting results, including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the EGM 2023. [ACGS
A.2.6.]
RUPS Tahun 2022 GMS in 2022
Pada tahun 2022, Perseroan menyelenggarakan 3 (tiga) kali In 2022, the Company held 3 (three) GMS, i.e., the AGM for
RUPS, yaitu RUPST untuk tahun buku 2021 (“RUPST 2022”), the 2021 financial year (“AGM 2022”), the EGM in relation
RUPSLB sehubungan dengan pengambilalihan seluruh saham to the acquisition of all shares of Dampier Coal (Queensland)
Dampier Coal (Queensland) Pty Ltd (selaku pemilik 80% saham Pty Ltd (being the owner of 80% shares of BHP Mitsui Coal
BHP Mitsui Coal Pty Ltd) oleh Stanmore SMC Holdings Pty Pty Ltd) by Stanmore SMC Holdings Pty Ltd and the EGM
Ltd serta RUPSLB sehubungan dengan perubahan susunan in relation to changes in the composition of the Company’s
pengurus Perseroan (“RUPSLB 2022”). management (“EGM 2022”).
RUPST 2022 AGM 2022
Linimasa RUPST 2022 adalah sebagai berikut: The timeline for the AGM 2022 was as follows:
Situs Web
Ditujukan Situs Web Situs Web
Perseroan
Tanggal ke OJK BEI KSEI
The
Date Addressed IDX’s KSEI’s
Company’s
to OJK Website Website
Website
Penyampaian Rencana Pelaksanaan RUPST 2022 untuk
Tahun Buku 2021 ke OJK
March 18, 2022 V - - -
Submission of the AGM 2022 Holding Plan for Financial
Year 2021 to OJK
Pengumuman RUPST 20221)2)
March 28, 2022 - V V V
Announcement of AGM 20221)2)
Pemegang Saham yang Berhak Hadir dan Melaksanakan
Haknya dalam RUPST 2022
April 11, 2022 - - V -
Shareholders who are Entitled to Attend and Exercise Their
Rights at the AGM 2022
Pemanggilan RUPST 20221)2)3)4)
April 12, 2022 - V V V
Notice of AGM 20221)2)3)4)
Tata Tertib dan Materi RUPST 20225)
April 12, 2022 - - - V
AGM 2022 Rules and Materials5)
RUPST 2022 -
May 12, 2022 - - -
The AGM 2022
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 161
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Governansi Korporat
Situs Web
Ditujukan Situs Web Situs Web
Perseroan
Tanggal ke OJK BEI KSEI
The
Date Addressed IDX’s KSEI’s
Company’s
to OJK Website Website
Website
Ringkasan Risalah RUPST 20221)2)6)
May 12, 2022 - V V V
Summary of Minutes of the AGM 20221)2)6)
Penyampaian Salinan Risalah RUPST 2022 ke OJK
June 7, 2022 V - - -
Submission of Copy of Minutes of the AGM 2022 to OJK
Keterangan / Notes:
1)
Disajikan dalam Bahasa Indonesia dan Inggris [ACGS A.6.2.]
2)
Diumumkan melalui situs web Perseroan, situs web BEI, dan situs web penyedia e-RUPS (KSEI) sesuai dengan peraturan yang berlaku
3)
Perseroan telah mencantumkan usulan AP dan KAP dalam pemanggilan RUPST 2022
4)
Perseroan mengumumkan pemanggilan RUPST 2022 lebih dari 21 (dua puluh satu) hari sebelum tanggal pelaksanaan RUPST 2022 [ACGS A.2.13.] [ACGS (B)B.1.1.]
5)
Bahan mata acara RUPST 2022 tersedia bagi para pemegang saham dalam bentuk salinan dokumen fisik di kantor Perseroan (dengan permintaan tertulis dari
pemegang saham) dan dalam bentuk salinan dokumen elektronik di situs web Perseroan sejak tanggal dilakukannya pemanggilan RUPST 2022
6)
Seluruh hasil pengambilan keputusan RUPST 2022 diumumkan Perseroan pada hari yang sama dengan tanggal penyelenggaraan RUPST 2022 [ACGS A.2.12.]
1)
Presented in Bahasa Indonesia and English [ACGS A.6.2.]
2)
Published on the Company’s website, IDX’s website, and the website of the e-GMS provider (KSEI) in accordance with applicable regulations
3)
The Company had included the proposed AP and KAP in the notice of AGM 2022.
4)
The Company announced the notice of the AGM 2022 more than 21 (twenty-one) days before the AGM 2022 implementation date [ACGS A.2.13.] [ACGS (B)B.1.1.]
5)
AGM materials are available to shareholders in the form of copies of physical documents in the Company’s office (with a written request from shareholders) and in
the form of copies of electronic documents on the Company’s website since the date of notice of AGM 2022
6)
The Company made publicly available the result of the votes taken during the AGM 2022 on the same day as the date of the AGM 2022 [ACGS A.2.12.]
Perseroan tidak memasukan mata acara tambahan yang The Company does not include additional agenda items that
sebelumnya tidak diumumkan dalam pemanggilan RUPST. were not previously announced in the notice of AGM. [ACGS
[ACGS (P)A.3.1.] (P)A.3.1.]
Penyelenggaraan RUPST 2022 adalah sebagai berikut: The holding of the AGM 2022 was as follows:
Tanggal penyelenggaraan RUPST 12 Mei 2022
May 12, 2022
2022
Date of holding the AGM 2022
Jenis penyelenggaraan RUPST Rapat Fisik
Physical Meeting
2022
Type of the AGM 2022
Lokasi Sinar Mas Land Plaza, Menara 2, Lantai 39, Jl. MH. Thamrin No. 51, Jakarta Pusat
Location Sinar Mas Land Plaza, Tower 2, 39th Floor, Jl. MH. Thamrin No. 51, Central Jakarta
Pemimpin RUPST 2022 dan dasar Bapak Lay Krisnan Cahya selaku Presiden Direktur Perseroan, sesuai dengan Keputusan Dewan Komisaris
tanggal 4 Maret 2022 dan Keputusan Direksi tanggal 25 Maret 2022.
penunjukan pemimpin RUPST
Mr. Lay Krisnan Cahya as the President Director of the Company, based on the Resolution of the Board of
2022 Commissioners dated March 4, 2022, and the Resolution of the Board of Directors dated March 25, 2022.
Chairperson of the AGM 2022 and basis
for appointment of the chairperson of
the AGM 2022
162 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Daftar hadir anggota Dewan
Nama Jabatan Kehadiran
Komisaris, Direksi, dan Komite No.
Name Position Attendance
Perseroan yang menghadiri
RUPST [ACGS A.2.7.] [ACGS A.2.8.] [ACGS 1 Franky Oesman Widjaja1) Presiden Komisaris dan Anggota Komite
(P)A.3.2.] Nominasi dan Remunerasi
X
List of attendance of members President Commissioner and Member of the
of the Board of Commissioners, Nomination and Remuneration Committee
Directors and Company
2 Indra Widjaja1)3) Wakil Presiden Komisaris
Committees who attended the X
Vice President Commissioner
AGM [ACGS A.2.7.] [ACGS A.2.8.] [ACGS
(P)A.3.2.] 3 Dr.-Ing. Evita Herawati Komisaris Independen dan Ketua Komite
Legowo2) Nominasi dan Remunerasi
Independent Commissioner and Chairperson V
of the Nomination and Remuneration
Committee
4 Dr. Robert Arthur Komisaris Independen dan Ketua Komite
Simanjuntak2) Audit
V
Independent Commissioner and Chairperson
of the Audit Committee
5 Dr. Ir. Andy Noorsaman Komisaris Independen
V
Sommeng, DEA2)4) Independent Commissioner
6 Ir. F.X. Sutijastoto, M.A.5) Komisaris Independen
X
Independent Commissioner
7 Dr. Hendrikus Passagi, Komisaris Independen, Anggota Komite
S.Sos., S.H, M.H., M.Sc.5) Audit, dan Anggota Komite Manajemen
Risiko
X
Independent Commissioner, Member of the
Audit Committee, and Member of the Risk
Management Committee
8 Drs. Carel Risakotta2) Anggota Komite Audit
V
Member of the Audit Committee
9 Michell Suharli2) Anggota Komite Audit
V
Member of the Audit Committee
10 Dr. Susi Susantijo, S.H., Anggota Komite Nominasi dan Remunerasi
LL.M.2) Member of the Nomination and V
Remuneration Committee
11 Lay Krisnan Cahya Presiden Direktur
V
President Director
12 Lokita Prasetya Wakil Presiden Direktur
V
Vice President Director
13 Hermawan Tarjono Direktur
V
Director
14 Handhianto Suryo Direktur
V
Kentjono Director
15 Daniel Cahya2) Direktur
V
Director
16 Alex Sutanto Direktur
V
Director
Keterangan / Notes:
1)
Berhalangan hadir karena memiliki agenda lain
2)
Hadir secara virtual
3)
Bapak Indra Widjaja telah mengajukan permohonan pengunduran diri dari jabatannya selaku Wakil Presiden
Komisaris dan pengunduran diri tersebut telah disahkan dalam RUPSLB Perseroan tanggal 6 Oktober 2022
4)
Bapak Andy Noorsaman Sommeng telah diberhentikan dengan hormat dari jabatannya selaku Komisaris
Independen dan pemberhentian tersebut telah disahkan dalam RUPSLB Perseroan tanggal 6 Oktober 2022
5)
Bapak F.X. Sutijastoto dan Bapak Hendrikus Passagi diangkat sebagai Komisaris Independen berdasarkan
keputusan RUPSLB Perseroan tanggal 6 Oktober 2022
1)
Unable to attend due to other agenda
2)
Attended virtually
3)
Mr. Indra Widjaja had tendered resignation from his position as Vice President Commissioner and the resignation
was approved by the Company’s EGM dated October 6, 2022
4)
Mr. Andy Noorsaman Sommeng has been honorably dismissed from his position as Independent Commissioner
and the dismissal was approved by the Company’s EGM dated October 6, 2022
5)
Mr. F.X. Sutijastoto and Mr. Hendrikus Passagi were appointed as Independent Commissioner of the Company
based on the resolution of the Company’s EGM dated October 6, 2022
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 163
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Governansi Korporat
Pihak independen yang ditunjuk
untuk membuat berita acara Notaris Hannywati Gunawan, S.H., notaris di Jakarta
RUPST 2022 Notary Hannywati Gunawan, S.H., notary in Jakarta
Independent party appointed to
prepare minutes of the AGM 2022
Pihak independen yang ditunjuk
untuk melakukan perhitungan
dan validasi jumlah kehadiran PT Sinartama Gunita, sebagai Biro Administrasi Efek
dan suara [ACGS A.2.11.] PT Sinartama Gunita, as the Shares Administration Bureau
Independent party appointed to
calculate and validate the number of
attendance and votes [ACGS A.2.11.]
Pihak independen lain yang hadir
secara fisik di dalam RUPST 2022 AP
Other independent parties present AP
physicaly at the AGM 2022
RUPST 2022 dihadiri oleh pemegang saham Perseroan yang mewakili total 543.847.128 lembar saham
Kuorum RUPST 2022 dengan hak suara yang sah atau setara dengan 70,58% dari total hak suara.
Quorum of the AGM 2022 The AGM 2022 was attended by the Company’s shareholders representing a total of 543,847,128 shares
with valid voting rights or equivalent to 70.58% of the total voting rights.
Keputusan RUPST 2022 adalah sebagai berikut: The AGM 2022 decisions are as follows:
MATA ACARA PERTAMA
First Agendum
Persetujuan Laporan Tahunan Perseroan, termasuk pengesahan Approval of the Company’s Annual Report, including the ratification of
Laporan Tugas Pengawasan Dewan Komisaris, dan Laporan Keuangan the Board of Commissioners’ Supervisory Report and the Company’s
Konsolidasian Perseroan untuk tahun buku 2021 yang telah diaudit Consolidated Financial Statements for the financial year 2021 which was
KAP Mirawati Sensi Idris, serta pemberian pelunasan dan pembebasan audited by KAP Mirawati Sensi Idris, as well as the granting of full release
tanggung jawab sepenuhnya (acquit et decharge) kepada Dewan and discharge of authority (acquit et decharge) to the Company’s Board
Komisaris dan Direksi Perseroan atas tindakan pengawasan dan of Commissioners and Board of Directors for their respective supervisory
pengurusan yang telah dilakukan selama tahun buku 2021, sejauh and management actions that had been taken in the financial year 2021,
tindakan tersebut tercermin dalam Laporan Tahunan dan Laporan to the extent that those actions were reflected in the Company’s Annual
Keuangan Konsolidasian Perseroan Report and Consolidated Financial Statements
Jumlah Pemegang Saham yang Mengajukan Pertanyaan dan/atau Memberikan Pendapat1)
Number of Shareholders Raising Questions and/or Opinions1)
Jumlah pemegang saham yang mengajukan pertanyaan dan/atau memberikan pendapat : 1 orang / person
Number of shareholders raising questions and/or opinions
Pertanyaan : Mohon penjelasan mengenai maksud dan tujuan cadangan lindung nilai sebesar USD 31 juta?
Question Please explain the purpose and objectives of the USD 31 million hedging reserve?
Jawaban : Cadangan lindung nilai berasal dari investasi pada perusahaan asosiasi (ventura bersama) di Ravenswood. Ini adalah
Answer transaksi entitas asosiasi yang dicatat sebagai bagian dari ekuitas. Lindung nilai ini dilakukan untuk mengunci harga emas
[guna melindungi arus kas operasi Ravenswood dalam melakukan pembayaran kembali pinjaman terhadap risiko fluktuasi
harga emas].
The hedging reserve was derived from investment in an associate company (joint venture) in Ravenswood. This was an
associate entity transaction which was recorded as part of equity. The hedging was to lock the price of gold [to protect
Ravenswood’s operating cash flow in loan repayments against the risk of gold price fluctuations.]
Hasil Pemungutan Suara2)
Voting Outcome2)
Setuju : 543,847,128 saham / shares (100%)
For
Tidak Setuju :-
Against
Abstain :-
Abstain
164 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
MATA ACARA PERTAMA
First Agendum
Keputusan
Resolution
1. Menyetujui dan mengesahkan Laporan Tahunan 2021 Perseroan, 1. Approved and ratify of the Company’s Annual Report 2021, including
termasuk menyetujui dan mengesahkan Laporan Tugas Pengawasan to approve and ratify the Board of Commissioners’ Supervisory
Dewan Komisaris dan Laporan Keuangan Konsolidasian Perseroan Report and the Company’s Consolidated Financial Statements for the
untuk tahun buku 2021 yang telah diaudit oleh AP Maria Leckzinska financial year 2021 which was audited by AP Maria Leckzinska of KAP
dari KAP Mirawati Sensi Idris Mirawati Sensi Idris
2. Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya 2. Granted the full release and discharge of authority (acquit et
(acquit et decharge) kepada anggota Dewan Komisaris dan Direksi decharge) to the Company’s Board of Commissioners and Board of
Perseroan atas tindakan pengawasan dan pengurusan yang telah Directors for their respective supervisory and management actions
dilakukan oleh masing-masing anggota Dewan Komisaris dan conducted in the financial year 2021, to the extent that those actions
Direksi selama tahun buku 2021 sejauh tindakan tersebut tercermin are reflected in the Company’s Annual Report 2021 and Consolidated
dalam Laporan Tahunan 2021 dan Laporan Keuangan Konsolidasian Financial Statements for the financial year 2021
Perseroan untuk tahun buku 2021
Pelaksanaan
Execution
Keputusan sudah dilaksanakan. Resolution had been executed.
Pada RUPST 2022, Dewan Komisaris dan Direksi telah menyampaikan In the AGM 2022, the Board of Commissioners and the Board of
Laporan Tahunan 2021 Perseroan, termasuk Laporan Tugas dan Directors had submitted the Company’s Annual Report 2021, including
Pengawasan Dewan Komisaris dan Laporan Keuangan Konsolidasian the Board of Commissioners’ Supervisory Report and the Company’s
Perseroan untuk tahun buku 2021, kepada pemegang saham dan Consolidated Financial Statements for the financial year 2021, to the
pemegang saham telah memberikan pelunasan dan pembebasan shareholders, and the shareholders had granted the full release and
tanggung jawab sepenuhnya (acquit et decharge) kepada anggota discharge of authority (acquit et decharge) to the Company’s Board of
Dewan Komisaris dan Direksi atas tindakan pengawasan dan pengurusan Commissioners and Board of Directors for their respective supervisory
yang telah dilakukan oleh masing-masing anggota Dewan Komisaris dan and management actions conducted in the financial year 2021.
Direksi selama tahun buku 2021.
Perseroan telah menerbitkan dan menyampaikan Laporan Keuangan The Company had issued and submitted the Consolidated Financial
Konsolidasian dan Laporan Tahunan Perseroan ke OJK dan BEI pada Statements and Annual Report to OJK and IDX on March 22, 2022, and
tanggal 22 Maret 2022 dan 12 April 2022. April 12, 2022.
Keterangan / Notes:
1)
Risalah RUPST 2022 mencatat bahwa pemegang saham diberi kesempatan untuk mengajukan pertanyaan dan pertanyaan yang diajukan oleh pemegang saham
serta jawaban yang diberikan dicatat. [ACGS A.2.5.]
2)
Perseroan mengungkapkan hasil pemungutan suara, termasuk suara menyetujui, tidak menyetujui, dan abstain untuk seluruh resolusi/masing-masing butir agenda
dalam RUPST 2022. [ACGS A.2.6.]
1)
The minutes of the AGM 2022 recorded that the shareholders were given the opportunity to ask questions and the questions raised by shareholders and answers
given recorded. [ACGS A.2.5.]
2)
The Company disclosed the voting results, including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the AGM 2022. [ACGS
A.2.6.]
MATA ACARA KEDUA
Second Agendum
Persetujuan penggunaan laba bersih Perseroan untuk tahun buku 2021 Approval of the allocation of the Company’s profit for the year for the
financial year 2021
Jumlah Pemegang Saham yang Mengajukan Pertanyaan dan/atau Memberikan Pendapat1)
Number of Shareholders Raising Questions and/or Opinions1)
Jumlah pemegang saham yang mengajukan pertanyaan dan/atau memberikan pendapat :-
Number of shareholders raising questions and/or opinions
Pertanyaan :-
Question
Jawaban :-
Answer
Hasil Pemungutan Suara2)
Voting Outcome2)
Setuju : 543,847,128 saham / shares (100%)
For
Tidak Setuju :-
Against
Abstain :-
Abstain
Keputusan
Resolution
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 165
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Governansi Korporat
MATA ACARA KEDUA
Second Agendum
Menyetujui penggunaan laba bersih sebagai berikut: Approved the allocation of the Company’s profit for the year as follows:
• sebesar USD 100.000 dialokasikan sebagai cadangan wajib Perseroan • USD 100,000 will be allocated as mandatory reserve fund as stipulated
sebagaimana diatur dalam Pasal 70 UUPT in Article 70 of UUPT
• sisa laba bersih sebesar USD 119.977.514 dialokasikan sebagai laba • the remaining profit for the year of USD 119,977,514 will be allocated
ditahan Perseroan as the Company’s retained earnings
Pelaksanaan
Execution
Keputusan sudah dilaksanakan. Resolution had been executed.
Perseroan telah mengalokasikan dari laba bersih Perseroan untuk tahun The Company had allocated from its profit for the year for the
buku 2021 sebesar USD 100.000 sebagai cadangan wajib, dan sebesar financial year 2021, USD 100,000 as mandatory reserve fund, and USD
USD 119.977.514 sebagai laba ditahan. 119,977,514 as retained earnings.
Keterangan / Notes:
1)
Risalah RUPST 2022 mencatat bahwa pemegang saham diberi kesempatan untuk mengajukan pertanyaan dan pertanyaan yang diajukan oleh pemegang saham
serta jawaban yang diberikan dicatat. [ACGS A.2.5.]
2)
Perseroan mengungkapkan hasil pemungutan suara, termasuk suara menyetujui, tidak menyetujui, dan abstain untuk seluruh resolusi/masing-masing butir agenda
dalam RUPST 2022. [ACGS A.2.6.]
1)
The minutes of the AGM 2022 recorded that the shareholders were given the opportunity to ask questions and the questions raised by shareholders and answers
given recorded. [ACGS A.2.5.]
2)
The Company disclosed the voting results, including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the AGM 2022. [ACGS
A.2.6.]
MATA ACARA KETIGA
Third Agendum
Persetujuan susunan anggota Dewan Komisaris dan Direksi Perseroan1) Approval of the composition of the Board of Commissioners and the
Board of Directors of the Company1)
Jumlah Pemegang Saham yang Mengajukan Pertanyaan dan/atau Memberikan Pendapat2)
Number of Shareholders Raising Questions and/or Opinions2)
Jumlah pemegang saham yang mengajukan pertanyaan dan/atau memberikan pendapat :-
Number of shareholders raising questions and/or opinions
Pertanyaan :-
Question
Jawaban :-
Answer
Hasil Pemungutan Suara3)
Voting Outcome3)
Setuju : 543,847,128 saham / shares (100%)
For
Tidak Setuju :-
Against
Abstain :-
Abstain
Keputusan
Resolution
166 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
MATA ACARA KETIGA
Third Agendum
1. Menegaskan susunan anggota Dewan Komisaris dan Direksi Perseroan 1. Approved the following compositions of the Company’s Board of
sebagai berikut: Commissioners and Board of Directors:
Dewan Komisaris
Board of Commissioners
Presiden Komisaris
Franky Oesman Widjaja
President Commissioner
Wakil Presiden Komisaris
Indra Widjaja
Vice President Commissioner
Komisaris Independen
Dr.-Ing. Evita Herawati Legowo
Independent Commissioner
Komisaris Independen
Dr. Robert Arthur Simanjuntak
Independent Commissioner
Komisaris Independen
Dr. Ir. Andy Noorsaman Sommeng, DEA
Independent Commissioner
Direksi
Board of Directors
Presiden Direktur
Lay Krisnan Cahya
President Director
Wakil Presiden Direktur
Lokita Prasetya
Vice President Director
Direktur
Hermawan Tarjono
Director
Direktur
Handhianto Suryo Kentjono
Director
Direktur
Daniel Cahya
Director
Direktur
Alex Sutanto
Director
2. Memberikan kuasa kepada Direksi Perseroan dan/atau Sekretaris 2. Granted authority to the Company’s Board of Directors and/or
Perusahaan, baik bersama-sama maupun sendiri-sendiri, untuk Corporate Secretary, either collectively or individually, to state the
menyatakan keputusan agenda ketiga rapat dalam suatu akta notaris, third agendum into a notarial deed, and to appear where necessary,
dan untuk menghadap dimana perlu, memberikan keterangan atau provide statement or report, to make and sign all necessary letters or
laporan, membuat serta menandatangani semua surat atau akta deeds and inform the changes in the composition of the Company’s
yang diperlukan dan memberitahukan perubahan susunan pengurus management to authorized parties, to make necessary changes and/
Perseroan kepada instansi yang berwenang, membuat perubahan or addendum in order for the report to be accepted and to perform
dan/atau tambahan yang diperlukan agar laporan dapat diterima dan all necessary actions, without exception
melakukan segala sesuatu yang dipandang perlu dan berguna, tanpa
ada yang dikecualikan
Pelaksanaan
Execution
Keputusan sudah dilaksanakan. Resolution had been executed.
Susunan anggota Dewan Komisaris dan Direksi Perseroan adalah sesuai The compositions of the Company’s Board of Commissioners and
dengan keputusan RUPST 2022. Board of Directors are in accordance with the resolution of the AGM
2022.
Keterangan / Notes:
1)
Pemegang saham diberi kesempatan untuk memberikan suara atas usulan susunan Direksi dan Dewan Komisaris. Pemegang saham tidak dapat memilih anggota
Direktur dan anggota Dewan Komisaris secara individual. [ACGS A.2.3.]
2)
Risalah RUPST 2022 mencatat bahwa pemegang saham diberi kesempatan untuk mengajukan pertanyaan dan pertanyaan yang diajukan oleh pemegang saham
serta jawaban yang diberikan dicatat. [ACGS A.2.5.]
3)
Perseroan mengungkapkan hasil pemungutan suara, termasuk suara menyetujui, tidak menyetujui, dan abstain untuk seluruh resolusi/masing-masing butir agenda
dalam RUPST 2022. [ACGS A.2.6.]
1)
Shareholders were given the opportunity to vote on the proposed composition of the Board of Directors and Board of Commissioners. Shareholders cannot elect
member of the Board of Directors and member of the Board of Commissioners individually. [ACGS A.2.3.]
2)
The minutes of the AGM 2022 recorded that the shareholders were given the opportunity to ask questions and the questions raised by shareholders and answers
given recorded. [ACGS A.2.5.]
3)
The Company disclosed the voting results, including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the AGM 2022. [ACGS
A.2.6.]
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Governansi Korporat
MATA ACARA KEEMPAT [ACGS E.3.12.]
Fourth Agendum [ACGS E.3.12.]
Persetujuan honorarium, gaji, dan/atau tunjangan untuk anggota Dewan Approval of honorarium, salary, and/or allowances for members of the
Komisaris dan Direksi Perseroan untuk tahun buku 20221) Board of Commissioners and the Board of Directors of the Company
for the financial year 20221)
Jumlah Pemegang Saham yang Mengajukan Pertanyaan dan/atau Memberikan Pendapat2)
Number of Shareholders Raising Questions and/or Opinions2)
Jumlah pemegang saham yang mengajukan pertanyaan dan/atau memberikan pendapat :-
Number of shareholders raising questions and/or opinions
Pertanyaan :-
Question
Jawaban :-
Answer
Hasil Pemungutan Suara3)
Voting Outcome3)
Setuju : 543,847,128 saham / shares (100%)
For
Tidak Setuju :-
Against
Abstain :-
Abstain
Keputusan
Resolution
Memberikan wewenang kepada Dewan Komisaris untuk menentukan Granted authority to the Board of Commissioners to determine the
kenaikan honorarium, gaji, dan/atau tunjangan maksimal sebesar 5,0% increase of honorarium, salary, and/or allowances of a maximum 5.0%
untuk masing-masing anggota Dewan Komisaris dan Direksi dengan for each member of the Board of Commissioners and the Board of
tetap memperhatikan perkembangan situasi ekonomi umum dan kondisi Directors, by taking into consideration the development of the general
keuangan Perseroan, serta kinerja masing-masing anggota Dewan economic situation, the Company’s financial condition, as well as the
Komisaris dan Direksi performance of each member of the Board of Commissioners and the
Board of Directors
Pelaksanaan
Execution
Keputusan sudah dilaksanakan. Resolution had been executed.
Rapat Dewan Komisaris tanggal 27 Mei 2022 telah menindaklanjuti hasil The Board of Commissioners’ meeting dated May 27, 2022, has followed
keputusan RUPST. up the AGM’s resolution.
Keterangan / Notes:
1)
Pemegang saham diberi kesempatan untuk menyetujui remunerasi (gaji, tunjangan, manfaat, dan honorarium lainnya atau penambahan remunerasi bagi direktur/
komisaris non eksekutif. [ACGS A.2.1.]
2)
Risalah RUPST 2022 mencatat bahwa pemegang saham diberi kesempatan untuk mengajukan pertanyaan dan pertanyaan yang diajukan oleh pemegang saham
serta jawaban yang diberikan dicatat. [ACGS A.2.5.]
3)
Perseroan mengungkapkan hasil pemungutan suara, termasuk suara menyetujui, tidak menyetujui, dan abstain untuk seluruh resolusi/masing-masing butir agenda
dalam RUPST 2022. [ACGS A.2.6.]
1)
Shareholders were given the opportunity to approve remuneration (fees, allowances, benefit-in-kind, and other emoluments) or any increases in remuneration for
the non-executive directors/commissioners. [ACGS A.2.1.]
2)
The minutes of the AGM 2022 recorded that the shareholders were given the opportunity to ask questions and the questions raised by shareholders and answers
given recorded. [ACGS A.2.5.]
3)
The Company disclosed the voting results, including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the AGM 2022. [ACGS
A.2.6.]
168 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
MATA ACARA KELIMA
Fifth Agendum
Persetujuan penunjukan AP dan KAP untuk melakukan audit terhadap Approval of the appointment of AP and KAP to audit the Company’s
Laporan Keuangan Konsolidasian Perseroan untuk tahun buku 20221) Consolidated Financial Statements for the financial year 20221)
Jumlah Pemegang Saham yang Mengajukan Pertanyaan dan/atau Memberikan Pendapat2)
Number of Shareholders Raising Questions and/or Opinions2)
Jumlah pemegang saham yang mengajukan pertanyaan dan/atau memberikan pendapat
:-
Number of shareholders raising questions and/or opinions
Pertanyaan
:-
Question
Jawaban
:-
Answer
Hasil Pemungutan Suara3)
Voting Outcome3)
Setuju
: 543,847,128 saham / shares (100%)
For
Tidak Setuju
:-
Against
Abstain
:-
Abstain
Keputusan
Resolution
1. Menunjuk AP Maria Leckzinska dari KAP Mirawati Sensi Idris untuk 1. Appointed AP Maria Leckzinska of KAP Mirawati Sensi Idris to perform
melakukan audit terhadap Laporan Keuangan Konsolidasian Perseroan the audit on the Company’s Consolidated Financial Statements for
untuk tahun buku 2022, dengan catatan AP Maria Leckzinska dapat the financial year 2022, provided that AP Maria Leckzinska can fulfill
memenuhi kriteria yang ditetapkan oleh Perseroan the criteria set by the Company
2. Memberikan wewenang kepada Direksi Perseroan untuk menunjuk AP 2. Granted authority to the Board of Directors to appoint the
pengganti dan/atau KAP pengganti dalam hal AP Maria Leckzinska replacement of AP and/or the replacement of KAP in the event that
berhalangan tetap menjalankan tugasnya, dengan meminta AP Maria Leckzinska cannot perform her duties, by requesting the
rekomendasi dari Komite Audit recommendation from the Audit Committee
3. Memberikan wewenang kepada Direksi Perseroan untuk menetapkan 3. Granted authority to the Board of Directors to determine the
honorarium untuk jasa audit tersebut di atas honorarium for the above-mentioned audit services
Pelaksanaan
Execution
Keputusan sudah dilaksanakan. Resolution had been executed.
Perseroan telah menunjuk AP Maria Leckzinska dari KAP Mirawati Sensi The Company had appointed AP Maria Leckzinska from KAP
Indris untuk melakukan audit terhadap Laporan Keuangan Konsolidasian Mirawati Sensi Idris to conduct an audit on the Company’s Financial
Perseroan untuk tahun buku 2022 berdasarkan Surat Penunjukan No. Statements for the financial year 2022 based on Appointment Letter
098/V/2022/GA/LSK/MSId tanggal 30 Mei 2022. Laporan penunjukan No. 098/V/2022/GA/LSK/MSId dated May 30, 2022. Report on the
AP dan/atau KAP, beserta dengan dokumen pendukung terkait telah appointment of the AP and/or KAP, along with related supporting
disampaikan ke OJK dan BEI pada tanggal 14 Juni 2022. documents, were submitted to OJK and IDX on June 14, 2022.
Keterangan / Notes:
1)
Perseroan mengidentifikasikan auditor (AP dan KAP) yang akan ditunjuk atau diangkat kembali secara jelas. [ACGS A.6.4.]
2)
Risalah RUPST 2022 mencatat bahwa pemegang saham diberi kesempatan untuk mengajukan pertanyaan dan pertanyaan yang diajukan oleh pemegang saham
serta jawaban yang diberikan dicatat. [ACGS A.2.5.]
3)
Perseroan mengungkapkan hasil pemungutan suara, termasuk suara menyetujui, tidak menyetujui, dan abstain untuk seluruh resolusi/masing-masing butir agenda
dalam RUPST 2022. [ACGS A.2.6.]
1)
The Company clearly identified the auditor (AP and KAP) seeking appointment or reappointment. [ACGS A.6.4.]
2)
The minutes of the AGM 2022 recorded that the shareholders were given the opportunity to ask questions and the questions raised by shareholders and answers
given recorded. [ACGS A.2.5.]
3)
The Company disclosed the voting results, including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the AGM 2022. [ACGS
A.2.6.]
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 169
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Governansi Korporat
RUPSLB 2022 EGM 2022
RUPSLB sehubungan dengan pengambilalihan seluruh saham EGM in relation to the acquisition of all shares of Dampier
Dampier Coal (Queensland) Pty Ltd (selaku pemilik 80% Coal (Queensland) Pty Ltd (being the owner of 80% shares of
saham BHP Mitsui Coal Pty Ltd) oleh Stanmore SMC Holdings BHP Mitsui Coal Pty Ltd) by Stanmore SMC Holdings Pty Ltd
Pty Ltd pada tanggal 23 Februari 2022 which was held on February 23, 2022
Linimasa RUPSLB adalah sebagai berikut: The EGMS timeline is as follows:
Ditujukan Situs Web Situs Web
Tanggal ke OJK Situs Web BEI KSEI Perseroan
Date Addressed to IDX’s Website KSEI’s The Company’s
OJK Website Website
Penyampaian Rencana Pelaksanaan
RUPSLB ke OJK
December 22, 2021 V - - -
Submission of the EGM Holding Plan to
OJK
Pengumuman RUPSLB1)2)
December 30, 2021 - V V V
Announcement of EGM1)2)
Pemegang Saham yang Berhak Hadir dan
Melaksanakan Haknya dalam RUPSLB
January 13, 2022 - - V -
Shareholders who are Entitled to Attend
and Exercise Their Rights at the EGM
Pemanggilan RUPSLB1)2)3)
January 14, 2022 - V V V
Notice of EGM1)2)3)
Tata Tertib dan Materi RUPSLB4)
January 14, 2022 - - - V
EGM Rules and Materials4)
Pengumuman Perubahan dan/atau
Tambahan atas Keterbukaan Informasi
(I)1)2)
February 3, 2022 - V - V
Announcement of the Amendment and/
or Addition to the Information Disclosure
(I)1)2)
Pengumuman Penundaan RUPSLB1)2)
Announcement of the Postponement of February 4, 2022 - V V -
EGM1)2)
Pengumuman Penjadwalan Ulang
Panggilan RUPSLB1)2)
February 7, 2022 - V V V
Announcement of the Rescheduling of
Notice of EGM1)2)
Pengumuman Penundaan RUPSLB1)2)
Announcement of the Postponement of February 14, 2022 - V V -
EGM1)2)
Pengumuman Penundaan RUPSLB1)2)
Announcement of the Postponement of February 18, 2022 - V V -
EGM1)2)
Pengumuman Konfirmasi atas
Penjadwalan Ulang Panggilan RUPSLB1)2)
February 21, 2022 - V V V
Announcement of the Confirmation on
the Rescheduling of Notice of EGM1)2)
170 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Ditujukan Situs Web Situs Web
Tanggal ke OJK Situs Web BEI KSEI Perseroan
Date Addressed to IDX’s Website KSEI’s The Company’s
OJK Website Website
Pengumuman Perubahan dan/atau
Tambahan atas Keterbukaan Informasi
(II)1)2)
February 21, 2022 - V - V
Announcement of the Amendment and/
or Addition to the Information Disclosure
(II)1)2)
RUPSLB
February 23, 2022 - - - -
The EGM
Ringkasan Risalah RUPSLB1)2)5)
February 23, 2022 - V V V
Summary of Minutes of the EGM1)2)5)
Penyampaian Salinan Risalah RUPSLB March 15, 2022 V - - -
ke OJK
Submission of Copy of Minutes of the
EGM to OJK
Keterangan / Notes:
1)
Disajikan dalam Bahasa Indonesia dan Inggris [ACGS A.6.2.]
2)
Diumumkan melalui situs web Perseroan, situs web BEI, dan situs web penyedia e-RUPS (KSEI) sesuai dengan peraturan yang berlaku
3)
Perseroan mengumumkan pemanggilan RUPSLB setidaknya 21 (dua puluh satu) hari sebelum tanggal pelaksanaan RUPSLB [ACGS A.2.13.]
4)
Bahan mata acara RUPSLB tersedia bagi para pemegang saham dalam bentuk salinan dokumen fisik di kantor Perseroan (dengan permintaan tertulis dari pemegang
saham) dan dalam bentuk salinan dokumen elektronik di situs web Perseroan sejak tanggal dilakukannya pemanggilan RUPSLB
5)
Seluruh hasil pengambilan keputusan RUPSLB diumumkan Perseroan pada hari yang sama dengan tanggal penyelenggaraan RUPSLB [ACGS A.2.12.]
1)
Presented in Bahasa Indonesia and English [ACGS A.6.2.]
2)
Published on the Company’s website, IDX’s website, and the website of the e-GMS provider (KSEI) in accordance with applicable regulations
3)
The Company announced the notice of the AGM 2023 at least 21 (twenty-one) days before the AGM 2023 implementation date [ACGS A.2.13.]
4)
EGM materials are available to shareholders in the form of copies of physical documents in the Company’s office (with written request from shareholders) and in the
form of copies of electronic documents on the Company’s website since the date of notice of EGM
5)
The Company made publicly available the result of the votes taken during the EGM on the same day as the date of the EGM [ACGS A.2.12.]
Perseroan tidak memasukan mata acara tambahan yang The Company did not include additional agenda items that
sebelumnya tidak diumumkan dalam pemanggilan RUPSLB. were not previously announced in the notice of EGM. [ACGS
[ACGS (P)A.3.1.] (P)A.3.1.]
Penyelenggaraan RUPSLB adalah sebagai berikut: The holding of the EGM was as follows:
Tanggal penyelenggaraan RUPSLB 23 Februari 2022
Date of holding the EGM February 23, 2022
Jenis penyelenggaraan RUPSLB Rapat Fisik
Type of the EGM Physical Meeting
Lokasi Sinar Mas Land Plaza, Menara 2, Lantai 39, Jl. MH. Thamrin No. 51, Jakarta Pusat
Location Sinar Mas Land Plaza, Tower 2, 39th Floor, Jl. MH. Thamrin No. 51, Central Jakarta
Pemimpin RUPSLB dan dasar Bapak Hermawan Tarjono selaku Direktur Perseroan, sesuai dengan Keputusan Dewan Komisaris
tanggal 28 Januari 2022 dan Keputusan Direksi tanggal 28 Januari 2022.
penunjukan pemimpin RUPSLB
Mr. Hermawan Tarjono as the Director of the Company, based on the Resolution of the Board of
Chairperson of the EGM and basis for
Commissioners dated January 28, 2022, and the Resolution of the Board of Directors dated January
appointment of the chairperson of the
28, 2022.
EGM
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 171
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Governansi Korporat
Daftar hadir anggota Dewan
Nama Jabatan Kehadiran
Komisaris, Direksi, dan Komite No.
Name Position Attendance
Perseroan yang menghadiri
RUPSLB [ACGS A.2.7.] [ACGS A.2.8.] Presiden Komisaris dan Anggota Komite
[ACGS (P)A.3.2.] Nominasi dan Remunerasi
List of attendance of members 1 Franky Oesman Widjaja1) President Commissioner and Member X
of the Board of Commissioners, of the Nomination and Remuneration
Directors and Company Committee
Committees who attended the Wakil Presiden Komisaris
EGM [ACGS A.2.7.] [ACGS A.2.8.] 2 Indra Widjaja1)3)
Vice President Commissioner
X
[ACGS (P)A.3.2.]
Komisaris Independen dan Ketua Komite
Nominasi dan Remunerasi
Dr.-Ing. Evita Herawati
3 Independent Commissioner and V
Legowo2)
Chairperson of the Nomination and
Remuneration Committee
Komisaris Independen dan Ketua Komite
Dr. Robert Arthur Audit
4 V
Simanjuntak2) Independent Commissioner and
Chairperson of the Audit Committee
Dr. Ir. Andy Noorsaman Komisaris Independen
5 V
Sommeng, DEA2)4) Independent Commissioner
Komisaris Independen
6 Ir. F.X. Sutijastoto M.A.5) X
Independent Commissioner
Komisaris Independen, Anggota Komite
Audit, dan Anggota Komite Manajemen
Dr. Hendrikus Passagi, Risiko
7 X
S.Sos., S.H., M.H., M.Sc.5) Independent Commissioner, Member of
the Audit Committee, and Member of the
Risk Management Committee
Anggota Komite Audit
8 Drs. Carel Risakotta1) X
Member of the Audit Committee
Anggota Komite Audit
9 Michell Suharli1) X
Member of the Audit Committee
Anggota Komite Nominasi dan Remunerasi
Dr. Susi Susantijo, S.H.,
10 Member of the Nomination and V
LL.M.2)
Remuneration Committee
Presiden Direktur
11 Lay Krisnan Cahya2) V
President Director
Wakil Presiden Direktur
12 Lokita Prasetya V
Vice President Director
Direktur
13 Hermawan Tarjono V
Director
Direktur
14 Handhianto Suryo Kentjono V
Director
Direktur
15 Daniel Cahya V
Director
Direktur
16 Alex Sutanto V
Director
Keterangan / Notes:
1)
Berhalangan hadir karena memiliki agenda lain
2)
Hadir secara virtual
3)
Bapak Indra Widjaja telah mengajukan permohonan pengunduran diri dari jabatannya selaku Wakil Presiden
Komisaris dan pengunduran diri tersebut telah disahkan dalam RUPSLB Perseroan tanggal 6 Oktober 2022
4)
Bapak Andy Noorsaman Sommeng telah diberhentikan dengan hormat dari jabatannya selaku Komisaris
Independen dan pemberhentian tersebut telah disahkan dalam RUPSLB Perseroan tanggal 6 Oktober 2022
5)
Bapak F.X. Sutijastoto dan Bapak Hendrikus Passagi diangkat sebagai Komisaris Independen berdasarkan
keputusan RUPSLB Perseroan tanggal 6 Oktober 2022
1)
Unable to attend due to other agenda
2)
Attended virtually
3)
Mr. Indra Widjaja had tendered resignation from his position as Vice President Commissioner and the
resignation was approved by the Company’s EGM dated October 6, 2022
4)
Mr. Andy Noorsaman Sommeng has been honorably dismissed from his position as Independent Commissioner
and the dismissal was approved by the Company’s EGM dated October 6, 2022
5)
Mr. F.X. Sutijastoto and Mr. Hendrikus Passagi were appointed as Independent Commissioner of the Company
based on the resolution of the Company’s EGM dated October 6, 2022
172 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Pihak independen yang ditunjuk
untuk membuat berita acara Notaris Hannywati Gunawan, S.H., notaris di Jakarta
RUPSLB Notary Hannywati Gunawan, S.H., notary in Jakarta
Independent party appointed to prepare
minutes of the EGM
Pihak independen yang ditunjuk
untuk melakukan perhitungan dan
validasi jumlah kehadiran dan suara
PT Sinartama Gunita, sebagai Biro Administrasi Efek
[ACGS A.2.11.]
PT Sinartama Gunita, as the Shares Administration Bureau
Independent party appointed to
calculate and validate the number of
attendance and votes [ACGS A.2.11.]
Pihak independen lain yang hadir
secara fisik di dalam RUPSLB AP, perwakilan dari kantor konsultan hukum, dan perwakilan dari kantor jasa penilai publik
Other independent parties present AP, representative of the legal consultant, representative of the public appraiser
physicaly at the EGM
RUPSLB dihadiri oleh pemegang saham Perseroan yang mewakili total 635.514.520 lembar saham
dengan hak suara yang sah atau setara dengan 82,48% dari total hak suara. Jumlah ini termasuk
173.962.200 lembar saham atau 56,30% dari sebanyak 309.000.000 saham yang dimiliki oleh
Kuorum RUPSLB pemegang saham independen.
Quorum of the EGM
The EGM was attended by the Company’s shareholders representing a total of 635,514,520 shares with
valid voting rights or equivalent to 82.48% of the total voting rights. This number includes 173,962,200
shares or 56.30% of 309,000,000 shares owned by independent shareholders.
Keputusan RUPSLB adalah sebagai berikut: The resolutions of the EGM were as follows:
MATA ACARA PERTAMA
First Agendum
Persetujuan atas pengambilalihan seluruh saham Dampier Coal (Queensland) Approval of the acquisition of all shares of Dampier Coal (Queensland)
Pty Ltd (selaku pemilik 80% saham BHP Mitsui Coal Pty Ltd) oleh Stanmore Pty Ltd (being the owner of 80% shares of BHP Mitsui Coal Pty Ltd) by
SMC Holdings Pty Ltd Stanmore SMC Holdings Pty Ltd
Jumlah Pemegang Saham yang Mengajukan Pertanyaan dan/atau Memberikan Pendapat1)
Number of Shareholders Raising Questions and/or Opinions1)
Jumlah pemegang saham yang mengajukan pertanyaan dan/atau memberikan pendapat :-
Number of shareholders raising questions and/or opinions
Pertanyaan :-
Question
Jawaban :-
Answer
Hasil Pemungutan Suara2)
Voting Outcome2)
Setuju : 173,962,200 saham / shares (100%)
For
Tidak Setuju :-
Against
Abstain :-
Abstain
Keputusan
Resolution
1. Menyetujui pengambilalihan seluruh saham Dampier Coal (Queensland) 1. Approved the acquisition of all shares of Dampier Coal
Pty Ltd (selaku pemilik 80% saham BHP Mitsui Coal Pty Ltd) oleh (Queensland) Pty Ltd (being the owner of 80% shares of BHP Mitsui
Stanmore SMC Holdings Pty Ltd termasuk seluruh rangkaian transaksi Coal Pty Ltd) by Stanmore SMC Holdings Pty Ltd including the
pengambilalihan yang mana mencakup pula rencana perolehan fasilitas entire series of transactions of the acquisition, inclusive of the plan
pembiayaan akuisisi sebesar USD 625.000.000 dari sindikasi lembaga to obtain acquisition financing facility of USD 625,000,000 from a
pembiayaan kepada SMC syndicate of financiers to SMC
2. Menyetujui untuk memberikan wewenang dan kuasa kepada Direksi 2. Approved the granting of authority and power to the Board of
Perseroan, dengan hak substitusi, untuk melakukan segala dan setiap Directors of the Company, with right of substitution, to take any
tindakan yang diperlukan sehubungan dengan rencana pengambilalihan and all necessary actions in relation to the proposed acquisition
termasuk seluruh rangkaian transaksi pengambilalihan yang mana including the entire series of transactions of the acquisition,
mencakup pula rencana perolehan fasilitas pembiayaan tersebut inclusive of the plan to obtain acquisition financing facility
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Governansi Korporat
MATA ACARA PERTAMA
First Agendum
Pelaksanaan
Execution
Keputusan sudah dilaksanakan. Resolution had been executed.
Pada tanggal 3 Mei 2022, Stanmore SMC Holdings Pty Ltd telah melakukan On May 3, 2022, Stanmore SMC Holdings Pty Ltd had completed the
penyelesaian transaksi pengambilalihan 100% saham Dampier Coal acquisition transaction of 100% shares of Dampier Coal (Queensland)
(Queensland) Pty Ltd. Pty Ltd.
Perseroan telah melakukan keterbukaan informasi sehubungan dengan The Company has made an information disclosure in connection
penyelesaian transaksi pengambilalihan 100% saham Dampier Coal with the completion of the acquisition transaction of 100% shares of
(Queensland) Pty Ltd tersebut pada tanggal 3 Mei 2022. Dampier Coal (Queensland) Pty Ltd on May 3, 2022.
Keterangan / Notes:
1)
Risalah RUPSLB mencatat bahwa pemegang saham diberi kesempatan untuk mengajukan pertanyaan dan pertanyaan yang diajukan oleh pemegang saham serta
jawaban yang diberikan dicatat. [ACGS A.2.5.]
2)
Perseroan mengungkapkan hasil pemungutan suara, termasuk suara menyetujui, tidak menyetujui, dan abstain untuk seluruh resolusi/masing-masing butir agenda
dalam RUPSLB. [ACGS A.2.6.]
1)
The minutes of the EGM recorded that the shareholders were given the opportunity to ask questions and the questions raised by shareholders and answers given
recorded. [ACGS A.2.5.]
2)
The Company disclosed the voting results, including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the EGM. [ACGS A.2.6.]
MATA ACARA KEDUA
Second Agendum
Persetujuan atas pemberian penjaminan oleh Stanmore Resources Approval of the granting of guarantees by Stanmore Resources Limited
Limited atas kewajiban Stanmore SMC Holdings Pty Ltd dan oleh Golden for the obligations of Stanmore SMC Holdings Pty Ltd and by Golden
Energy and Resources Limited atas kewajiban Stanmore Resources Energy and Resources Limited for the obligations of Stanmore Resources
Limited, sehubungan dengan rencana pengambilalihan seluruh saham Limited, in relation to the acquisition plan of all shares of Dampier Coal
Dampier Coal (Queensland) Pty Ltd (Queensland) Pty Ltd
Jumlah Pemegang Saham yang Mengajukan Pertanyaan dan/atau Memberikan Pendapat1)
Number of Shareholders Raising Questions and/or Opinions1)
Jumlah pemegang saham yang mengajukan pertanyaan dan/atau memberikan pendapat :-
Number of shareholders raising questions and/or opinions
Pertanyaan :-
Question
Jawaban :-
Answer
Hasil Pemungutan Suara2)
Voting Outcome2)
Setuju : 173,962,200 saham / shares (100%)
For
Tidak Setuju :-
Against
Abstain :-
Abstain
Keputusan
Resolution
1. Menyetujui pemberian penjaminan oleh Stanmore Resources Limited 1. Approved the granting of guarantees by Stanmore Resources Limited
atas kewajiban Stanmore SMC Holdings Pty Ltd dan oleh Golden for the obligations of Stanmore SMC Holdings Pty Ltd and by Golden
Energy and Resources Limited atas kewajiban Stanmore Resources Energy and Resources Limited for the obligations of Stanmore
Limited, sehubungan dengan rencana pengambilalihan seluruh Resources Limited, in relation to the acquisition plan of all shares of
saham Dampier Coal (Queensland) Pty Ltd Dampier Coal (Queensland) Pty Ltd
2. Menyetujui untuk memberikan wewenang dan kuasa kepada Direksi 2. Approved the granting of authority and power to the Board of
Perseroan, dengan hak substitusi, untuk melakukan segala dan Directors of the Company, with right of substitution, to take any and all
setiap tindakan yang diperlukan sehubungan dengan pemberian necessary actions in relation to the granting of guarantees
penjaminan tersebut
Pelaksanaan
Execution
Keputusan sudah dilaksanakan. Resolution had been executed.
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Corporate Governance
MATA ACARA KEDUA
Second Agendum
Pemberian penjaminan sehubungan dengan rencana pengambilalihan The granting of guarantees in relation to the acquisition plan of all shares
seluruh saham Dampier Coal (Queensland) Pty Ltd oleh Stanmore of Dampier Coal (Queensland) Pty Ltd by Stanmore Resources Limited
Resources Limited atas kewajiban Stanmore SMC Holdings Pty Ltd dan for the obligations of Stanmore SMC Holdings Pty Ltd and by Golden
oleh Golden Energy and Resources Limited atas kewajiban Stanmore Energy and Resources Limited for the obligations of Stanmore Resources
Resources Limited telah dilaksanakan, sehingga Stanmore SMC Holdings Limited has been implemented, so that Stanmore SMC Holdings Pty Ltd
Pty Ltd dapat melakukan penyelesaian transaksi pengambilalihan 100% can complete the acquisition transaction of 100% shares of Dampier Coal
saham Dampier Coal (Queensland) Pty Ltd pada tanggal 3 Mei 2022. (Queensland) Pty Ltd on May 3, 2022.
Perseroan telah melakukan keterbukaan informasi sehubungan dengan The Company has made an information disclosure in connection with the
penyelesaian transaksi pengambilalihan 100% saham Dampier Coal completion of the acquisition transaction of 100% shares of Dampier Coal
(Queensland) Pty Ltd tersebut pada tanggal 3 Mei 2022. (Queensland) Pty Ltd on May 3, 2022.
Keterangan / Notes:
1)
Risalah RUPSLB mencatat bahwa pemegang saham diberi kesempatan untuk mengajukan pertanyaan dan pertanyaan yang diajukan oleh pemegang saham serta
jawaban yang diberikan dicatat. [ACGS A.2.5.]
2)
Perseroan mengungkapkan hasil pemungutan suara, termasuk suara menyetujui, tidak menyetujui, dan abstain untuk seluruh resolusi/masing-masing butir agenda
dalam RUPSLB. [ACGS A.2.6.]
1)
The minutes of the EGM recorded that the shareholders were given the opportunity to ask questions and the questions raised by shareholders and answers given
recorded. [ACGS A.2.5.]
2)
The Company disclosed the voting results, including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the EGM. [ACGS A.2.6.]
RUPSLB sehubungan dengan perubahan susunan pengurus EGM in relation to the changes in the composition of the
Perseroan pada tanggal 6 Oktober 2022 Company’s management which was held on October 6, 2022
Linimasa RUPSLB adalah sebagai berikut: The timeline for the EGM was as follows:
Situs Web
Ditujukan Situs Web Situs Web
Perseroan
Tanggal ke OJK BEI KSEI
The
Date Addressed IDX’s KSEI’s
Company’s
to OJK Website Website
Website
Penyampaian Rencana Pelaksanaan RUPSLB ke OJK
August 22, 2022 V - - -
Submission of the EGM Holding Plan to OJK
Pengumuman RUPSLB1)2)
August 30, 2022 - V V V
Announcement of EGM1)2)
Pemegang Saham yang Berhak Hadir dan Melaksanakan
Haknya dalam RUPSLB September 13,
- - V -
Shareholders who are Entitled to Attend and Exercise Their 2022
Rights at the EGM
Pemanggilan RUPSLB1)2)3) September 14,
- V V V
Notice of EGM1)2)3) 2022
Tata Tertib dan Materi RUPSLB September 14,
- - - V
EGM Rules and Materials4) 2022
RUPSLB
October 6, 2022 - - - -
The EGM
Ringkasan Risalah RUPSLB1)2)5)
October 6, 2022 - V V V
Summary of Minutes of the EGM1)2)5)
Penyampaian Salinan Risalah RUPSLB ke OJK November 1,
Submission of Copy of Minutes of the EGM to OJK 2022
V - - -
Keterangan / Notes:
1)
Disajikan dalam Bahasa Indonesia dan Inggris [ACGS A.6.2.]
2)
Diumumkan melalui situs web Perseroan, situs web BEI, dan situs web penyedia e-RUPS (KSEI) sesuai dengan peraturan yang berlaku
3)
Perseroan mengumumkan pemanggilan RUPSLB setidaknya 21 (dua puluh satu) hari sebelum tanggal pelaksanaan RUPSLB [ACGS A.2.13.]
4)
Bahan mata acara RUPSLB (termasuk profil calon komisaris indepeden baru Perseroan) tersedia bagi para pemegang saham dalam bentuk salinan dokumen
fisik di kantor Perseroan (dengan permintaan tertulis dari pemegang saham) dan dalam bentuk salinan dokumen elektronik di situs web Perseroan sejak tanggal
dilakukannya pemanggilan RUPSLB
5)
Seluruh hasil pengambilan keputusan RUPSLB diumumkan Perseroan pada hari yang sama dengan tanggal penyelenggaraan RUPSLB [ACGS A.2.12.]
1)
Presented in Bahasa Indonesia and English [ACGS A.6.2.]
2)
Published on the Company’s website, IDX’s website, and the website of the e-GMS provider (KSEI) in accordance with applicable regulations
3)
The Company announced the notice of the EGM at least 21 (twenty-one) days before the EGM implementation date [ACGS A.2.13.]
4)
EGM materials (including the profile of the proposed independent commissioners of the Company) are available to shareholders in the form of copies of physical
documents in the Company’s office (with a written request from shareholders) and in the form of copies of electronic documents on the Company’s website since
the date of notice of EGM
5)
The Company made publicly available the result of the votes taken during the EGM on the same day as the date of the EGM [ACGS A.2.12.]
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 175
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Governansi Korporat
Perseroan tidak memasukan mata acara tambahan yang The Company does not include additional agenda items that
sebelumnya tidak diumumkan dalam pemanggilan RUPSLB. were not previously announced in the notice of EGM. [ACGS
[ACGS (P)A.3.1.] (P)A.3.1.]
Penyelenggaraan RUPSLB adalah sebagai berikut: The holding of the EGM was as follows:
Tanggal penyelenggaraan RUPSLB 6 Oktober 2022
October 6, 2022
Date of holding the EGM
Jenis penyelenggaraan RUPSLB Rapat Fisik
Physical Meeting
Type of the EGM
Lokasi Sinar Mas Land Plaza, Menara 2, Lantai 39, Jl. MH. Thamrin No. 51, Jakarta Pusat
Sinar Mas Land Plaza, Tower 2, 39th Floor, Jl. MH. Thamrin No. 51, Central Jakarta
Location
Pemimpin RUPSLB dan dasar Bapak Lay Krisnan Cahya selaku Presiden Direktur Perseroan, sesuai dengan Keputusan Dewan
Komisaris tanggal 9 September 2022 dan Keputusan Direksi tanggal 21 September 2022.
penunjukan pemimpin RUPSLB
Mr. Lay Krisnan Cahya as the President Director of the Company, based on the Resolution of the Board
Chairperson of the EGM and basis of Commissioners dated September 9, 2022, and the Resolution of the Board of Directors dated
for appointment of the chairperson of September 21, 2022.
the EGM
Nama Jabatan Kehadiran
No.
Name Position Attendance
Daftar hadir anggota Dewan Presiden Komisaris dan Anggota Komite X
Franky Oesman Nominasi dan Remunerasi
Komisaris, Direksi, dan Komite 1
Widjaja1) President Commissioner and Member of the
Perseroan yang menghadiri Nomination and Remuneration Committee
RUPSLB [ACGS A.2.7.] [ACGS A.2.8.]
[ACGS (P)A.3.2.] Wakil Presiden Komisaris X
2 Indra Widjaja1)3)
List of attendance of members of the Vice President Commissioner
Board of Commissioners, Directors and
Company Committees who attended the Komisaris Independen dan Ketua Komite V
EGM [ACGS A.2.7.] [ACGS A.2.8.] [ACGS (P) Dr.-Ing. Evita Herawati Nominasi dan Remunerasi
3
A.3.2.] Legowo2) Independent Commissioner and Chairperson of
the Nomination and Remuneration Committee
Komisaris Independen dan Ketua Komite Audit V
Dr. Robert Arthur
4 Independent Commissioner and Chairperson
Simanjuntak2)
of the Audit Committee
Dr. Ir. Andy Noorsaman Komisaris Independen V
5
Sommeng, DEA2)4) Independent Commissioner
Komisaris Independen V
6 Ir. F.X. Sutijastoto M.A.5)
Independent Commissioner
Komisaris Independen, Anggota Komite Audit, V
Dr. Hendrikus Passagi, dan Anggota Komite Manajemen Risiko
7 S.Sos., S.H., M.H., Independent Commissioner, Member of the
M.Sc.5) Audit Committee, and Member of the Risk
Management Committee
Anggota Komite Audit X
8 Drs. Carel Risakotta1)
Member of the Audit Committee
Anggota Komite Audit V
9 Michell Suharli2)
Member of the Audit Committee
Anggota Komite Nominasi dan Remunerasi X
Dr. Susi Susantijo, S.H.,
10 Member of the Nomination and Remuneration
LL.M. 1)
Committee
Presiden Direktur V
11 Lay Krisnan Cahya
President Director
Wakil Presiden Direktur V
12 Lokita Prasetya
Vice President Director
Direktur V
13 Hermawan Tarjono
Director
Handhianto Suryo Direktur V
14
Kentjono Director
176 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Direktur V
15 Daniel Cahya
Director
Direktur V
16 Alex Sutanto
Director
Keterangan / Notes:
1)
Berhalangan hadir karena memiliki agenda lain
2)
Hadir secara virtual
3)
Bapak Indra Widjaja telah mengajukan permohonan pengunduran diri dari jabatannya selaku Wakil Presiden
Komisaris dan pengunduran diri tersebut telah disahkan dalam RUPSLB Perseroan tanggal 6 Oktober 2022
4)
Bapak Andy Noorsaman Sommeng telah diberhentikan dengan hormat dari jabatannya selaku Komisaris
Independen dan pemberhentian tersebut telah disahkan dalam RUPSLB Perseroan tanggal 6 Oktober 2022
5)
Bapak F.X. Sutijastoto dan Bapak Hendrikus Passagi diangkat sebagai Komisaris Independen berdasarkan
keputusan RUPSLB Perseroan tanggal 6 Oktober 2022
1)
Unable to attend due to other agenda
2)
Attended virtually
3)
Mr. Indra Widjaja had tendered resignation from his position as Vice President Commissioner and the
resignation was approved by the Company’s EGM dated October 6, 2022
4)
Mr. Andy Noorsaman Sommeng has been honorably dismissed from his position as Independent Commissioner
and the dismissal was approved by the Company’s EGM dated October 6, 2022
5)
Mr. F.X. Sutijastoto and Mr. Hendrikus Passagi were appointed as Independent Commissioner of the Company
based on the resolution of the Company’s EGM dated October 6, 2022
Pihak independen yang ditunjuk
untuk membuat berita acara
Notaris Hannywati Gunawan, S.H., notaris di Jakarta
RUPSLB Notary Hannywati Gunawan, S.H., notary in Jakarta
Independent party appointed to
prepare minutes of the EGM
Pihak independen yang ditunjuk
untuk melakukan perhitungan dan
validasi jumlah kehadiran dan suara PT Sinartama Gunita, sebagai Biro Administrasi Efek
[ACGS A.2.11.]
PT Sinartama Gunita, as the Shares Administration Bureau
Independent party appointed to calculate
and validate the number of attendance
and votes [ACGS A.2.11.]
Pihak independen lain yang hadir
secara fisik di dalam RUPSLB
-
Other independent parties present
physicaly at the EGM
RUPSLB dihadiri oleh pemegang saham Perseroan yang mewakili total 506.944.855 lembar saham
Kuorum RUPSLB dengan hak suara yang sah atau setara dengan 65,79% dari total hak suara.
Quorum of the EGM The EGM was attended by the Company’s shareholders representing a total of 506,944,855 shares
with valid voting rights or equivalent to 65.79% of the total voting rights.
Keputusan RUPSLB adalah sebagai berikut: The resolution of the EGM was as follows:
MATA ACARA
Agendum
Persetujuan atas perubahan susunan pengurus Perseroan1) Approval of the changes in the composition of the Company’s
management1)
Jumlah Pemegang Saham yang Mengajukan Pertanyaan dan/atau Memberikan Pendapat2)
Number of Shareholders Raising Questions and/or Opinions2)
Jumlah pemegang saham yang mengajukan pertanyaan dan/atau memberikan pendapat :-
Number of shareholders raising questions and/or opinions
Pertanyaan :-
Question
Jawaban :-
Answer
Hasil Pemungutan Suara3)
Voting Outcome3)
Setuju : 506,944,855 saham / shares (100%)
For
Tidak Setuju :-
Against
Abstain :-
Abstain
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 177
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Governansi Korporat
MATA ACARA
Agendum
Keputusan
Resolution
1. Menyetujui permohonan pengunduran diri Bapak Indra Widjaja dari 1. Approved the resignation of Mr. Indra Widjaja from his position as
jabatannya selaku Wakil Presiden Komisaris Perseroan dan memberikan the Vice President Commissioner of the Company and to grant full
pelunasan dan pembebasan tanggung jawab sepenuhnya (acquit et release and discharge (acquit et decharge) for the supervisory actions
decharge) atas tindakan pengawasan yang telah dilakukan, sejauh that have been taken, to the extent that those actions were reflected in
tindakan tersebut tercermin dalam Laporan Tahunan dan Laporan the Company’s Annual Report and Consolidated Financial Statements
Keuangan Konsolidasian Perseroan
2. Memberhentikan dengan hormat Bapak Dr. Ir. Andy Noorsaman 2. Honorably dismissed Mr. Dr. Ir. Andy Noorsaman Sommeng, DEA,
Sommeng, DEA, dari jabatannya selaku Komisaris Independen from his position as the Independent Commissioner of the Company
Perseroan dan memberikan pelunasan dan pembebasan tanggung and to grant full release and discharge (acquit et decharge) for
jawab sepenuhnya (acquit et decharge) atas tindakan pengawasan the supervisory actions that have been taken, to the extent that
yang telah dilakukan, sejauh tindakan tersebut tercermin dalam those actions were reflected in the Company’s Annual Report and
Laporan Tahunan dan Laporan Keuangan Konsolidasian Perseroan Consolidated Financial Statements
3. Mengangkat Bapak Ir. F.X. Sutijastoto, M.A. sebagai Komisaris 3. Appointed Mr. Ir. F.X. Sutijastoto, M.A. as an Independent
Independen Perseroan, dengan masa jabatan sesuai dengan masa Commissioner of the Company, with a term of office in accordance
jabatan anggota Dewan Komisaris lainnya with the term of other members of the Board of Commissioners
4. Mengangkat Bapak Dr. Hendrikus Passagi, S.Sos., S.H., M.Sc. M.H., 4. Appointed Mr. Dr. Hendrikus Passagi, S.Sos., S.H., M.H., M.Sc. as
sebagai Komisaris Independen Perseroan, dengan masa jabatan an Independent Commissioner of the Company, with a term of
sesuai dengan masa jabatan anggota Dewan Komisaris lainnya office in accordance with the term of other members of the Board of
Commissioners
5. Menetapkan susunan anggota Dewan Komisaris dan Direksi Perseroan 5. Determined the composition of the members of the Board of
terhitung sejak ditutupnya Rapat ini, sebagai berikut: Commissioners and Board of Directors of the Company as of the
closing of this Meeting, as follows:
Dewan Komisaris: Board of Commissioners:
- Franky Oesman Widjaja sebagai Presiden Komisaris - Franky Oesman Widjaja as President Commissioner
- Dr.-Ing. Evita Herawati Legowo sebagai Komisaris Independen - Dr.-Ing. Evita Herawati Legowo as Independent Commissioner
- Dr. Robert Arthur Simanjuntak sebagai Komisaris Independen - Dr. Robert Arthur Simanjuntak as Independent Commissioner
- Ir. F.X. Sutijastoto, M.A. sebagai Komisaris Independen - Ir. F.X. Sutijastoto, M.A. as Independent Commissioner
- Dr. Hendrikus Passagi, S.Sos., S.H., M.H., M.Sc. sebagai Komisaris - Dr. Hendrikus Passagi, S.Sos., S.H., M.H., M.Sc. as Independent
Independen Commissioner
Direksi: Board of Directors:
- Lay Krisnan Cahya sebagai Presiden Direktur - Lay Krisnan Cahya as President Director
- Lokita Prasetya sebagai Wakil Presiden Direktur - Lokita Prasetya as Vice President Director
- Hermawan Tarjono sebagai Direktur - Hermawan Tarjono as Director
- Handhianto Suryo Kentjono sebagai Direktur - Handhianto Suryo Kentjono as Director
- Daniel Cahya sebagai Direktur - Daniel Cahya as Director
- Alex Sutanto sebagai Direktur - Alex Sutanto as Director
6. Memberikan kuasa kepada Direksi dan/atau Sekretaris Perusahaan 6. Granted authority to the Board of Directors and/or Corporate
Perseroan, baik bersama-sama maupun sendiri-sendiri, untuk Secretary of the Company, either collectively or individually, to state
menyatakan keputusan Rapat dalam suatu akta notaris, dan untuk the resolution of the Meeting into notarial deed, and to appear where
menghadap di mana perlu, memberikan keterangan atau laporan, necessary, provide statement or report, to make and sign all necessary
membuat serta menandatangani semua surat atau akta yang letters or deeds and inform the changes in the composition of the
diperlukan dan memberitahukan perubahan susunan pengurus Company’s management to authorized agencies, to make necessary
Perseroan kepada instansi yang berwenang, membuat perubahan changes and/or addendum in order for the report to be accepted and
dan/atau tambahan yang diperlukan agar laporan dapat diterima dan to perform all necessary actions, without exception
melakukan segala sesuatu yang dipandang perlu dan berguna, tanpa
ada yang dikecualikan
Pelaksanaan
Execution
Keputusan sudah dilaksanakan. Resolution had been executed.
Pengunduran diri Bapak Indra Widjaja dan pemberhentian dengan The resignation of Mr. Indra Widjaja and the honorably dismissal of Mr.
hormat Bapak Dr. Ir. Andy Noorsaman Sommeng, DEA telah dikukuhkan Dr. Ir. Andy Noorsaman Sommeng, DEA were confirmed at the EGM, so
dalam RUPSLB, sehingga susunan anggota Dewan Komisaris Perseroan that the composition of the members of the Board of Commissioners of
sejak ditutupnya RUPSLB telah diubah sesuai keputusan RUPSLB. the Company since the end of the EGM has been changed according to
the EGM resolutions.
Keterangan / Notes:
1)
Pemegang saham diberi kesempatan untuk memberikan suara atas usulan susunan Direksi dan Dewan Komisaris. Pemegang saham tidak dapat memilih anggota
Direktur dan anggota Dewan Komisaris secara individual. [ACGS A.2.3.]
2)
Risalah RUPSLB mencatat bahwa pemegang saham diberi kesempatan untuk mengajukan pertanyaan dan pertanyaan yang diajukan oleh pemegang saham serta
jawaban yang diberikan dicatat. [ACGS A.2.5.]
3)
Perseroan mengungkapkan hasil pemungutan suara, termasuk suara menyetujui, tidak menyetujui, dan abstain untuk seluruh resolusi/masing-masing butir agenda
dalam RUPSLB. [ACGS A.2.6.]
1)
Shareholders were given the opportunity to vote on the proposed composition of the Board of Directors and Board of Commissioners. Shareholders cannot elect
member of the Board of Directors and member of the Board of Commissioners individually. [ACGS A.2.3.]
2)
The minutes of the EGM recorded that the shareholders were given the opportunity to ask questions and the questions raised by shareholders and answers given
recorded. [ACGS A.2.5.]
3)
The Company disclosed the voting results, including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the EGM. [ACGS A.2.6.]
178 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
DEWAN KOMISARIS
Board of Commissioners
Dewan Komisaris adalah organ Perseroan yang ditunjuk The Board of Commissioners is an organ of the Company
oleh RUPS untuk melaksanakan fungsi pengawasan dan appointed by the GMS to perform supervisory and advisory
pengarahan atas efektivitas pelaksanaan kebijakan, strategi, functions on the effectiveness of the implementation of
dan tata kelola perusahaan yang dilakukan oleh Direksi. policies, strategies, and corporate governance performed by
the Board of Directors.
Dewan Komisaris bertanggung jawab kepada RUPS. The Board of Commissioners is responsible to the GMS.
Kedudukan masing-masing anggota Dewan Komisaris, Each member of the Board of Commissioners, including the
termasuk Presiden Komisaris, adalah setara. President Commissioner, has an equal position.
Presiden Komisaris pada dasarnya memiliki tugas dan The President Commissioner essentially has the same duties and
tanggung jawab yang sama dengan anggota Dewan responsibilities as other members of the Board of Commissioners,
Komisaris lainnya, namun dengan tugas khusus untuk with additional duties to coordinate the activities of the Board of
mengkoordinasikan kegiatan Dewan Komisaris, memberikan Commissioners, assign special duties to members of the Board
tugas khusus kepada anggota Dewan Komisaris sesuai dengan of Commissioners in accordance with the resolution of the Board
keputusan rapat Dewan Komisaris, melakukan pemanggilan of Commissioners meeting, issue the invitation for meetings of
rapat Dewan Komisaris dan rapat gabungan Dewan Komisaris the Board of Commissioners and joint meetings of the Board of
dan Direksi, serta memimpin rapat Dewan Komisaris dan Commissioners and the Board of Directors, as well as to chair the
rapat gabungan Dewan Komisaris dan Direksi. Dalam hal meetings of the Board of Commissioners and the joint meetings
Presiden Komisaris berhalangan, maka pelaksanaan tugas of the Board of Commissioners and the Board of Directors. If
Presiden Komisaris dapat dilakukan oleh anggota Dewan the President Commissioner is absent, the execution of his/her
Komisaris lainnya. [ACGS E.4.4.] duties may be performed by other members of the Board of
Commissioners. [ACGS E.4.4.]
Piagam Dewan Komisaris [ACGS E.1.1.] Charter of the Board of Commissioners
[ACGS E.1.1.]
Dalam melaksanakan tugas dan tanggung jawabnya, Dewan In performing its duties and responsibilities, the Board of
Komisaris berpedoman kepada Piagam Dewan Komisaris. Commissioners is guided by the Charter of the Board of
Commissioners.
Piagam Dewan Komisaris Perseroan pertama kali diterbitkan The Company’s Charter of the Board of Commissioners
pada tanggal 1 Desember 2015 dan telah disempurnakan was first issued on December 1, 2015, and was refined on
pada tanggal 12 Desember 2019. December 12, 2019.
Piagam Dewan Komisaris memuat hal-hal sebagai berikut: The Charter of the Board of Commissioners covers the
following items:
• Landasan Hukum • Legal Basis
• Nilai dan Etika • Values and Ethics
• Komposisi dan Kriteria • Composition and Criteria
• Pengangkatan, Pemberhentian, dan Masa Jabatan • Appointment, Dismissal, and Term of Office
• Program Orientasi dan Pelatihan • Orientation and Training Programs
• Waktu Kerja • Working Hours
• Rangkap Jabatan • Concurrent Positions
• Tugas, Wewenang, dan Tanggung Jawab • Duties, Authorities, and Responsibilities
• Rapat • Meetings
• Penilaian Kinerja • Performance Evaluation
• Pelaporan • Reporting
• Transparansi • Transparency
• Larangan • Prohibitions
• Sanksi • Sanction
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 179
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Governansi Korporat
Dengan berpedoman pada Piagam Dewan Komisaris, Dewan With guidance from the Charter of the Board of Commissioners,
Komisaris diharapkan dapat menjalankan tugas dan tanggung it is expected that the Board of Commissioners can carry
jawab pengawasan dan pengarahannya secara baik dan out its supervisory and advisory duties and responsibilities
efektif. properly and effectively.
Piagam Dewan Komisaris telah dipublikasikan di situs web The Charter of the Board of Commissioners is available on
Perseroan dan akan ditinjau secara berkala sebagaimana the Company’s website and will be reviewed periodically as
diperlukan. necessary.
Tugas, Wewenang, dan Tanggung Jawab Duties, Authorities, and Responsibilities of
Dewan Komisaris the Board of Commissioners
[ACGS E.1.3.] [ACGS E.1.3.]
Tugas, wewenang, dan tanggung jawab Dewan Komisaris diatur dalam Duties, authorities, and responsibilities of the Board of Commissioners
Anggaran Dasar dan Piagam Dewan Komisaris Perseroan. are stipulated in the Company’s Articles of Association and Charter of
the Board of Commissioners.
Tugas Duties
Dewan Komisaris bertanggung jawab secara kolektif dalam melaksanakan The Board of Commissioners is collectively responsible in carrying out
tugas-tugasnya sebagai berikut: their duties to:
• mengkaji dan menyetujui visi dan misi Perseroan bersama-sama • review and approve the Company’s vision and mission together with
dengan Direksi minimal 1 (satu) kali dalam 5 (lima) tahun the Board of Directors at least once every 5 (five years)
• mengarahkan, memantau, dan mengevaluasi pelaksanaan kebijakan • guide, supervise, and evaluate the execution of strategic policies,
strategis, rencana bisnis, dan anggaran tahunan Perseroan serta business plan, and annual budget of the Company as well as perform
melakukan pengawasan terhadap pelaksanaan tugas dan tanggung supervision on the implementation of duties and responsibilities of
jawab Direksi dan memberikan nasihat kepada Direksi the Board of Directors and provide advice to the Board of Directors
• mengawasi pelaksanaan GCG dalam Perseroan • supervise the implementation of GCG in the Company
• memantau potensi benturan kepentingan manajemen, anggota • monitor potential conflicts of interest for management, members of
Direksi, anggota Dewan Komisaris, dan pemegang saham the Board of Directors, members of the Board of Commissioners, and
shareholders
• membentuk sekurang-kurangnya Komite Audit dan dapat membentuk • establish at least an Audit Committee and may establish a Nomination
Komite Nominasi, Komite Remunerasi, dan komite lainnya untuk Committee, Remuneration Committee, and other committees to
mendukung pelaksanaan tugas dan tanggung jawab Dewan Komisaris support the implementation of duties and responsibilities of the
Board of Commissioners
• melaksanakan fungsi nominasi dan remunerasi, dalam hal tidak • perform the nomination and remuneration functions, in the absence
membentuk Komite Nominasi dan Komite Remunerasi of Nomination Committee and Remuneration Committee
• memastikan bahwa Direksi telah menindaklanjuti temuan dan • ensure that audit findings and recommendations from the Audit
rekomendasi audit dari Komite Audit, Unit Audit Internal, auditor Committee, Internal Audit Unit, external auditor, and/or supervisory
eksternal, dan/atau hasil pengawasan otoritas di bidang pasar modal notice from capital market authority have been followed up by the
Board of Directors
• membina hubungan kerja yang baik, terbuka, konstruktif, dan • foster good, open, constructive, and professional working
profesional dengan anggota Dewan Komisaris lainnya, Direksi, Komite, relationships with other members of the Board of Commissioners,
dan karyawan untuk kepentingan terbaik Perseroan Board of Directors, Committees, and employees in the best interests
of the Company
• melakukan evaluasi atas kinerja Komite yang membantu pelaksanaan • evaluate the performance of Committees that assist in the
tugas dan tanggung jawab Dewan Komisaris implementation of the duties and responsibilities of the Board of
Commissioners
• menjalankan tugas-tugas lainnya sesuai dengan Anggaran Dasar • carry out other duties in accordance with the Company’s Articles of
Perseroan, keputusan RUPS, dan peraturan perundang-undangan Association, GMS resolutions, and applicable laws and regulations
yang berlaku
Wewenang Authorities
Dewan Komisaris memiliki kewenangan sebagai berikut: The Board of Commissioners has, among others, the authorities to:
• menyetujui rencana kerja dan anggaran tahunan Perseroan • approve the Company’s annual business plan and budget [ACGS E.1.2.]
[ACGS E.1.2.]
• memberikan persetujuan rencana aksi korporasi Perseroan, sebagai • approve the Company’s corporate action plans, as follows: [ACGS
berikut: [ACGS E.1.2.] E.1.2.]
− meminjam atau meminjamkan uang atas nama Perseroan − borrow or lend money on behalf of the Company
− mendirikan suatu usaha atau turut serta pada perusahaan lain baik − establish businesses or participate in other domestic or foreign
di dalam maupun di luar negeri companies
− membeli barang yang tidak bergerak di luar kegiatan usaha sehari- − purchase fixed assets other than that of daily business activities
hari dengan nilai lebih dari Rp5.000.000.000 (lima miliar Rupiah) with a value of more than Rp5,000,000,000 (five billion Rupiah)
− menyewa atau menyewakan harta Perseroan di luar kegiatan usaha − rent or lease out the Company’s assets other than that of daily
sehari-hari dengan nilai lebih dari Rp5.000.000.000 (lima miliar business activities with a value of more than Rp5,000,000,000 (five
Rupiah) billion Rupiah)
− menjual atau melepaskan hak-hak atas harta tetap dan perusahaan- − sell or release the rights of fixed assets and companies or encumber
perusahaan atau memberati harta kekayaan Perseroan yang nilainya fixed assets of the Company with the value of up to 50% (fifty
kurang dari atau sampai dengan 50% (lima puluh persen) dari percent) of the Company’s net worth
jumlah kekayaan bersih Perseroan
− mengikat Perseroan sebagai penjamin yang nilainya kurang dari − bind the Company as a guarantor with the value of up to 50% (fifty
atau sampai dengan 50% (lima puluh persen) dari jumlah kekayaan percent) of the Company’s net worth
bersih Perseroan
− membeli perusahaan − acquire a company
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Corporate Governance
Tugas, Wewenang, dan Tanggung Jawab Duties, Authorities, and Responsibilities of
Dewan Komisaris the Board of Commissioners
[ACGS E.1.3.] [ACGS E.1.3.]
• memasuki bangunan dan halaman atau tempat lain yang digunakan • enter buildings and land or other places used by or under the
atau dikuasai Perseroan dan memeriksa semua pembukuan, dokumen, authority of the Company and examine all books, documents, cash,
kas, dan alat bukti lainnya pada setiap waktu dalam jam kerja Perseroan and other evidence at any time during the Company’s office hours
• meninjau tindakan manajemen dan mengadakan pertemuan- • review management actions and hold meetings with the Board of
pertemuan dengan Direksi untuk mendiskusikan berbagai masalah Directors to discuss various issues of the Company
Perseroan
• mengadakan kunjungan-kunjungan pada berbagai lokasi entitas anak • conduct visits to various locations of subsidiaries and/or branches of
dan/atau cabang-cabang Perseroan the Company
• mengusulkan penggantian dan/atau pengangkatan anggota Direksi • propose the replacement and/or appointment of one or more
kepada RUPS dengan memperhatikan rekomendasi dari Komite members of the Board of Directors to the GMS by considering
Nominasi recommendations from the Nomination Committee
• memberhentikan sementara anggota Direksi jika anggota Direksi • temporarily dismiss one or more members of the Board of Directors
tersebut bertindak bertentangan dengan Anggaran Dasar should they act contrary to the Articles of Association of the Company,
Perseroan, merugikan Perseroan, melalaikan kewajiban, dan/atau harm the Company, neglect their obligations, and/or violate the
melanggar peraturan perundang-undangan yang berlaku. Tata cara prevailing laws and regulations. The procedure for such temporary
pemberhentian sementara tersebut mengacu pada Anggaran Dasar dismissal should refer to the Articles of Association of the Company
Perseroan
• menjalankan tindakan lainnya yang merupakan tanggung jawab dan • perform other actions relevant to its duties and responsibilities based
wewenangnya berdasarkan Anggaran Dasar Perseroan dan peraturan on the Articles of Association of the Company as well as the prevailing
perundang-undangan yang berlaku laws and regulations
Tanggung Jawab Responsibilities
Setiap anggota Dewan Komisaris bertindak berdasarkan keputusan Each member of the Board of Commissioners shall act based on the
Dewan Komisaris dan bertanggung jawab secara tanggung renteng atas resolution of the Board of Commissioners and is jointly and severally
kerugian Perseroan yang disebabkan karena kelalaian anggota Dewan liable for the losses sustained by the Company caused by the negligence
Komisaris dalam menjalankan tugasnya. of the members of the Board of Commissioners in carrying out their
duties.
Anggota Dewan Komisaris tidak dapat dimintakan pertanggungjawaban The member of the Board of Commissioners shall not be held liable for
atas kerugian Perseroan apabila dapat membuktikan bahwa: any loss sustained by the Company if he/she can prove that:
• kerugian tersebut bukan karena kesalahan atau kelalaiannya • the loss is not due to his/her fault or negligence
• anggota Dewan Komisaris telah melakukan pengawasan Perseroan • he/she has conducted supervision in good faith, responsibility, and
yang disebabkan karena kelalaian anggota Dewan Komisaris dalam prudence for the interest of the Company and in accordance with the
menjalankan tugasnya. dengan itikad baik, tanggung jawab, dan aims and objectives of the Company
kehati-hatian untuk kepentingan Perseroan dan sesuai dengan maksud
dan tujuan Perseroan
• anggota Dewan Komisaris tidak mempunyai kepentingan pribadi, baik • he/she has no personal interest, either directly or indirectly, for the
langsung maupun tidak langsung, atas tindakan pengurusan yang management actions taken by the Board of Directors which result in
dilakukan Direksi yang mengakibatkan kerugian losses
• anggota Dewan Komisaris telah memberikan nasihat kepada Direksi • he/she has given advice to the Board of Directors to prevent the
untuk mencegah timbulnya atau berlanjutnya kerugian tersebut occurrence or continuation of such losses
Perseroan mensyaratkan anggota Dewan Komisaris tertentu untuk The Company requires certain members of the Board of Commissioners
tidak terlibat dalam pembahasan rapat pada agenda tertentu dalam not to be involved in meeting discussions on certain agendas in the
hal anggota Dewan Komisaris yang bersangkutan memiliki benturan event that the member of the Board of Commissioners concerned has a
kepentingan dengan agenda yang akan dibahas. [ACGS A.8.2.] conflict of interest with the agenda to be discussed. [ACGS A.8.2.]
Komposisi dan Keberagaman Dewan Composition and Diversity of the Board
Komisaris [GRI 2-10-b] [ACGS (B)E.1.2.] of Commissioners [GRI 2-10-b] [ACGS (B)E.1.2.]
Sesuai dengan Anggaran Dasar dan Piagam Dewan Komisaris In accordance with the Company’s Articles of Association
Perseroan, Dewan Komisaris Perseroan terdiri dari sekurang- and the Charter of the Board of Commissioners, the Board
kurangnya 3 (tiga) orang anggota yang dipimpin oleh seorang of Commissioners shall consist of at least 3 (three) members,
Presiden Komisaris dan dibantu oleh 1 (satu) atau lebih chaired by a President Commissioner and assisted by 1 (one)
Wakil Presiden Komisaris dan/atau Komisaris dan Komisaris or more Vice President Commissioners and/or Commissioners
Independen. and Independent Commissioners.
Peraturan OJK No. 33/POJK.04/2014 tentang Direksi dan OJK Regulation No. 33/POJK.04/2014 on the Board of
Dewan Komisaris Emiten atau Perusahaan Publik menetapkan Directors and the Board of Commissioners of Issuers or Public
bahwa jumlah anggota Dewan Komisaris adalah paling kurang Companies stipulates that the Board of Commissioners shall
2 (dua) anggota, dengan jumlah Komisaris Independen paling consist of at least 2 (two) members, of which Independent
kurang 30% dari jumlah anggota Dewan Komisaris. Commissioners constitute at least 30% of the total members
of the Board of Commissioners.
Per 31 Desember 2023, Dewan Komisaris Perseroan terdiri As of December 31, 2023, the Company’s Board of
dari 5 (lima) orang anggota, di mana 4 (empat) orang atau Commissioners consisted of 5 (five) members, 4 (four) atau
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 181
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Governansi Korporat
80% dari seluruh anggota Dewan Komisaris merupakan 80% of all members of the Board of Commissioners were
Komisaris Independen. [ACGS E.2.4.] Independent Commissioners. [ACGS E.2.4.]
Berdasarkan Komposisi dan Jenis Kelamin Berdasarkan Pendidikan Berdasarkan Usia
By Composition and Gender By Education By Age
20% 20% 20%
20%
80% 40%
Sarjana / Bachelor
Komisaris / Commissioners 51 - 60 Tahun / Years
Magister / Master
Komisaris Independen / 60 - 70 Tahun / Years
Independent Commissioners Doktor / Doctor
>70 Tahun / Years
Profesor / Professor
Perseroan memahami bahwa keberagaman anggota The Company understands that the diversity of members of
Dewan Komisaris sangat penting untuk menjaga efektivitas the Board of Commissioners is very important to maintain
pengambilan keputusan dan pengawasan perusahaan, the effectiveness of decision-making and supervision of the
mempertahankan keunggulan kompetitif, dan meningkatkan company, maintain competitive advantage, and improve
kinerja keberlanjutan Perseroan secara terukur. Oleh karena the Company's sustainable performance in a measurable
itu, Perseroan menetapkan jumlah dan komposisi Dewan manner. Therefore, the Company determines the number and
Komisaris Perseroan dengan mempertimbangkan kondisi composition of the Company’s Board of Commissioners by
Perseroan dan efektivitas pengawasan, keberagaman taking into account the condition of the Company and the
latar belakang, kompetensi, usia, dan pengalaman kerja effectiveness of the supervision, the diversity of background,
masing-masing anggota – tanpa membedakan suku, agama, competency, age, and work experience of each member -
jenis kelamin, dan ras. Sedikitnya terdapat satu anggota regardless of ethnicity, religion, gender, and race. At least
Dewan Komisaris memiliki pengalaman di sektor kegiatan one of the members of the Board of Commissioners has
usaha utama yang dijalankan Perseroan. [ACGS (B)E.1.2.] experience in the main business activity sector run by the
Company. [ACGS (B)E.1.2.]
Jumlah, komposisi, dan keberagaman anggota Dewan The number, composition, and diversity of members of
Komisaris ditinjau secara berkala oleh Komite Nominasi dan the Board of Commissioners are reviewed regularly by the
Remunerasi. Nomination and Remuneration Committee.
Komposisi dan keberagaman Dewan Komisaris Perseroan The composition and diversity of the Company’s Board of
disajikan pada tabel berikut: [GRI 2-9-a] [GRI 2-9-b] [GRI 2-9-c] [ACGS Commissioners are presented in the table below: [GRI 2-9-a] [GRI
E.2.5.] [ACGS (P)E.2.2.] 2-9-b] [GRI 2-9-c] [ACGS E.2.5.] [ACGS (P)E.2.2.]
Dasar Hukum
Jenis Akhir Masa
Nama & Jabatan Usia Pendidikan Kompetensi Pengangkatan
Kelamin Jabatan
Name & Position Age Education Competency Legal Basis of
Gender End of Term
Appointment
Franky Oesman Widjaja*)**) Pria 66 • Sarjana Bisnis Manajemen Keputusan RUPST RUPST 2024
• Presiden Komisaris (non- Umum tanggal 18 Juni 2019
eksekutif) (periode-3)
• Anggota Komite Nominasi
dan Remunerasi Male • Bachelor of General AGM resolution dated AGM 2024
• President Commissioner Commerce Management June 18, 2019 (3rd
(non-executive) tenure)
• Member of the Nomination
and Remuneration
Committee
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Corporate Governance
Dasar Hukum
Jenis Akhir Masa
Nama & Jabatan Usia Pendidikan Kompetensi Pengangkatan
Kelamin Jabatan
Name & Position Age Education Competency Legal Basis of
Gender End of Term
Appointment
Dr.-Ing. Evita Herawati Wanita 73 • Sarjana Kimia Energi, Kimia, Keputusan RUPST RUPST 2024
Legowo***) • Doktor Kimia & Pendidikan tanggal 18 Juni 2019
[ACGS (B)E.1.1.] [ACGS (P)E.2.1] Perminyakan (periode-3)
• Komisaris Independen (non-
eksekutif)
• Anggota Komite
Manajemen Risiko
• Independent Commissioner Female • Bachelor of Energy, AGM resolution dated AGM 2024
(non-executive) Chemistry Chemistry, & June 18, 2019 (3rd
• Member of the Risk • Doctor of Education tenure)
Management Committee Petroleum
Chemistry
Dr. Robert Arthur Simanjuntak Pria 62 • Sarjana Ekonomi Ekonomi & Keputusan RUPST RUPST 2024
• Komisaris Independen (non- • Magister Pendidikan tanggal 18 Juni 2019
eksekutif) Ekonomi (periode-1)
• Ketua Komite Nominasi dan • Doktor Ekonomi
Remunerasi
• Independent Commissioner
(non-executive) Male • Bachelor of Economics & AGM resolution dated AGM 2024
• Chairperson of the Economics Education June 18, 2019 (1st
Nomination and • Master of tenure)
Remuneration Committee Economics
• Doctor of
Economics
Ir. F.X. Sutijastoto, M.A.***) Pria 64 • Sarjana Statistika Energi & Keputusan RUPSLB RUPST 2024
• Komisaris Independen (non- • Master of Arts Lingkungan tanggal 6 Oktober 2022
eksekutif) bidang Ekonomi (periode-1)
• Ketua Komite Manajemen Energi dan
Risiko Lingkungan
• Anggota Komite Audit
• Independent Commissioner Male • Bachelor of Energy & EGM resolution dated AGM 2024
(non-executive) Statistics Environment October 6, 2022 (1st
• Chairperson of the Risk • Master of Arts tenure)
Management Committee in Energy and
• Member of the Audit Environmental
Committee Economics
Dr. Hendrikus Passagi, S.Sos., Pria 59 • Sarjana Ilmu Teknologi, Keputusan RUPSLB RUPST 2024
S.H, M.H., M.Sc.***) Administrasi Hukum, tanggal 6 Oktober 2022
• Komisaris Independen (non- Negara Ekonomi, & (periode-1)
eksekutif) • Non-Degree in Pendidikan
• Ketua Komite Audit Economics
• Anggota Komite • Master of Science
Manajemen Risiko bidang Finance
• Independent Commissioner • Doktor Ilmu
(non-executive) Keuangan dan
• Chairperson of the Audit Perbankan
Committee • Sarjana Ilmu
• Member of the Risk Hukum
Management Committee • Magister Hukum
Male • Bachelor of State Technology, EGM resolution dated AGM 2024
Administration Law, October 6, 2022 (1st
• Non-Degree in Economics, & tenure)
Economics Education
• Master of Science
in Finance
• Doctor of
Finance and
Banking
• Bachelor of Laws
• Master of Laws
Keterangan / Notes:
*) Bapak Franky Oesman Widjaja tidak menjabat sebagai pejabat eksekutif tertinggi perusahaan dalam 3 (tiga) tahun terakhir [ACGS (P)E.4.1.]
**) Ketua badan tata kelola tertinggi dan pejabat eksekutif tertinggi dalam Perseroan dijabat oleh 2 (dua) orang yang berbeda. Ketua badan tata kelola tertinggi
dijabat oleh Bapak Franky Oesman Widjaja, sedangkan pejabat eksekutif tertinggi dijabat oleh Bapak Lay Krisnan Cahya. [GRI 2-11-a] [ACGS E.4.1.
***) Ibu Evita Herawati Legowo, Bapak F.X. Sutijastoto, dan Bapak Hendrikus Passagi adalah komisaris independen non-eksekutif yang memiliki pengalaman kerja di
sektor utama yang dijalankan oleh Perseroan dan entitas anak [ACGS E.4.6.]
*) Mr. Franky Oesman Widjaja has not served as the company’s highest executive officer in the last 3 (three) years [ACGS (P)E.4.1.]
**) The chairperson of the highest governance body and the chief executive officer in the Company were held by 2 (two) different people. The chairperson of the
highest governance body was held by Mr. Franky Oesman Widjaja, while the chief executive officer was held by Mr. Lay Krisnan Cahya. [GRI 2-11-a] [ACGS E.4.1.]
***) Mrs. Evita Herawati Legowo, Mr. F.X. Sutijastoto, and Mr. Hendrikus Passagi are independent non-executive commissioners who have work experience in the main
sectors run by the Company and its subsidiaries [ACGS E.4.6.]
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Governansi Korporat
Kriteria Pengangkatan Dewan Komisaris Appointment Criteria for the Board of Commissioners
[GRI 2-10-b] [ACGS E.3.10.] [GRI 2-10-b] [ACGS E.3.10.]
Perseroan menetapkan persyaratan umum bagi orang perorangan untuk The Company has established general requirements for individuals to
dapat diangkat sebagai anggota Dewan Komisaris Perseroan, sebagai be appointed as members of the Company’s Board of Commissioners,
berikut: as follows:
• mempunyai akhlak, moral, dan integritas yang baik • having good character, morals, and integrity
• cakap melakukan perbuatan hukum • being capable of conducting any legal act
• dalam 5 (lima) tahun sebelum pengangkatan dan selama menjabat: • within 5 (five) years prior to his/her appointment and during his/her
term of office:
− tidak pernah dinyatakan pailit − having never been declared bankrupt
− tidak pernah menjadi anggota Direksi dan/atau anggota Dewan − having never been a member of a Board of Directors and/or Board
Komisaris yang dinyatakan bersalah menyebabkan suatu of Commissioners who was found guilty of causing a company to go
perusahaan dinyatakan pailit bankrupt
− tidak pernah dihukum karena melakukan tindak pidana yang − having never been sentenced for a criminal action that was
merugikan keuangan negara dan/atau yang berkaitan dengan detrimental to the state finances and/or related to the financial
sektor keuangan sector
− tidak pernah menjadi anggota Direksi dan/atau anggota Dewan − having never been a member of a Board of Directors and/or Board
Komisaris yang selama menjabat: of Commissioners of which during his/her term of office:
• pernah tidak menyelenggarakan RUPST • he/she did not hold the required AGM
• pertanggungjawabannya sebagai anggota Direksi dan/atau • his/her accountability as a member of the Board of Directors
anggota Dewan Komisaris pernah tidak diterima oleh RUPS and/or member of the Board of Commissioners was rejected by
atau pernah tidak memberikan pertanggungjawaban sebagai the GMS, or he/she failed to provide his/her accountability as a
anggota Direksi dan/atau anggota Dewan Komisaris kepada member of the Board of Directors and/or member of the Board
RUPS of Commissioners to the GMS
• pernah menyebabkan perusahaan yang memperoleh izin, • he/she had caused a company that had obtained licenses,
persetujuan, atau pendaftaran dari OJK tidak memenuhi approvals, or registration statements from OJK to fail to comply
kewajiban menyampaikan laporan tahunan dan/atau laporan with its obligation to submit its annual report and/or financial
keuangan kepada OJK statements to OJK
• memiliki komitmen untuk mematuhi peraturan perundang-undangan • having the commitment to complying with laws and regulations
• memiliki pengetahuan dan/atau keahlian di bidang yang dibutuhkan • having the knowledge and/or expertise in the required field
Persyaratan umum ini tercantum dalam Anggaran Dasar Perseroan. These general requirements are stated in the Articles of Association of
the Company.
Perseroan tidak memiliki anggota Dewan Komisaris yang sebelumnya The Company does not have any members of the Board of Commissioners
merupakan karyawan atau mitra dari auditor eksternal Perseroan dalam 2 who were previously employees or partners of the Company’s external
(dua) tahun terakhir. [ACGS (P)E.3.1.] auditors in the last 2 (two) years. [ACGS (P)E.3.1.]
Pengangkatan, Pemberhentian, dan Masa Jabatan Appointment, Dismissal, and Term of Office of
Dewan Komisaris [GRI 2-9-c] the Board of Commissioners [GRI 2-9-c]
Anggota Dewan Komisaris diangkat dan diberhentikan oleh RUPS, Each member of the Board of Commissioners is appointed and dismissed
umumnya untuk masa jabatan 5 (lima) tahun. Pengangkatan anggota by the GMS, generally for a term of 5 (five) years. Appointment of
Dewan Komisaris berlaku efektif sejak tanggal ditetapkan dalam RUPS. member of the Board of Commissioners is effective as of the date of the
[ACGS E.3.11.] GMS resolution. [ACGS E.3.11.]
Dengan persetujuan RUPS, anggota Dewan Komisaris yang masa With the approval of the GMS, member of the Board of Commissioners
jabatannya telah berakhir dapat diangkat kembali. RUPS juga berhak whose term of office has expired may be reappointed. The GMS also
untuk memberhentikan anggota Dewan Komisaris pada setiap waktu holds the authority to dismiss member of the Board of Commissioners at
sebelum masa jabatannya berakhir. any time before his/her term of office expires.
Usulan terkait pengangkatan, pemberhentian dan/atau penggantian Proposals related to the appointment, dismissal, and/or replacement
anggota Dewan Komisaris kepada RUPS dilakukan dengan of member(s) of the Board of Commissioners that are submitted to the
memperhatikan rekomendasi dari Komite Nominasi dan Remunerasi. GMS, are made by taking into account the recommendations from the
Nomination and Remuneration Committee.
Jabatan anggota Dewan Komisaris dengan sendirinya berakhir, dalam The term of office of a member of the Board of Commissioners shall
hal: terminate in the event that:
• masa jabatan anggota Dewan Komisaris berakhir • his/her term of office expires
• anggota Dewan Komisaris mengajukan pengunduran diri sesuai • he/she submits his/her resignation in accordance with the provisions
dengan ketentuan yang tercantum dalam Anggaran Dasar Perseroan stated in the Articles of Association of the Company
• anggota Dewan Komisaris meninggal dunia • he/she passes away
• anggota Dewan Komisaris diberhentikan berdasarkan keputusan • he/she is dismissed by the GMS
RUPS
• anggota Dewan Komisaris dinyatakan pailit atau asetnya ditaruh di • he/she is declared bankrupt, or his/her assets are placed under
bawah pengampuan berdasarkan suatu keputusan pengadilan custody based on a court decision
• anggota Dewan Komisaris tidak lagi memenuhi persyaratan • he/she no longer qualifies based on the prevailing laws and
perundang-undangan yang berlaku, termasuk apabila anggota Dewan regulations, including if the member of the Board of Commissioners
Komisaris yang bersangkutan terlibat dalam kejahatan keuangan dan concerned is involved in financial crimes and is found guilty
terbukti melakukan kesalahan
Tata cara pengangkatan, penggantian, pemberhentian, atau Procedures for the appointment, replacement, dismissal, or resignation
pengunduran diri anggota Dewan Komisaris Perseroan dilakukan sesuai of members of the Company’s Board of Commissioners are performed in
dengan Anggaran Dasar dan Piagam Dewan Komisaris Perseroan. accordance with the Articles of Association and the Charter of the Board
of Commissioners of the Company.
Perseroan tidak pernah mengalami kejadian dimana anggota Dewan The Company has never experienced any instances where a non-
Komisaris non-eksekutif mengundurkan diri dan mengangkat suatu isu executive member of Board of Commissioners resigned and raised
sehubungan dengan tata kelola. [ACGS (P) E.1.2.] governance-related issues. [ACGS (P) E.1.2.]
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Corporate Governance
Program Pengenalan Perusahaan bagi Induction Program for New Members
Anggota Dewan Komisaris Baru [ACGS E.5.1.] of the Board of Commissioners [ACGS E.5.1.]
Perseroan memiliki kebijakan untuk melaksanakan program The Company has a policy on the implementation of
pengenalan perusahaan bagi anggota Dewan Komisaris an induction program for new member of the Board
baru. Program pengenalan ini bertujuan untuk memperdalam of Commissioners. This program aims to deepen the
pemahaman anggota Dewan Komisaris baru terkait Perseroan. understanding of new member of the Board of Commissioners
regarding the Company.
Materi program program pengenalan perusahaan yang The induction program covers the following materials:
diberikan mencakup:
• Kode Etik Perseroan • Code of Conduct of the Company
• Visi, misi, dan strategi Perseroan • Vision, missions, and strategies of the Company
• Piagam Dewan Komisaris • Charter of the Board of Commissioners
• Tinjauan singkat atas bisnis Perseroan • Overview of the Company’s business
• Rencana jangka menengah dan jangka panjang Perseroan • Mid-term and long-term plans of the Company
• Kinerja dan kondisi keuangan Perseroan • Financial condition and performance of the Company
• Anggaran Dasar Perseroan • Articles of Association of the Company
• Prinsip-prinsip GCG • GCG principles
• Peraturan-peraturan di bidang pasar modal yang relevan • Relevant regulations in the capital market
• Risalah rapat Dewan Komisaris, risalah rapat Direksi, dan • Minutes of the Board of Commissioners meetings,
risalah rapat gabungan Dewan Komisaris dan Direksi minutes of the Board of Directors meetings, and minutes
dalam 1 (satu) tahun terakhir (apabila dibutuhkan) of joint meetings of the Boards in the last year (if needed)
• Laporan Tahunan Perseroan • Annual Reports of the Company
Pada tahun 2023, Perseroan tidak melakukan pengangkatan In 2023, the Company did not appoint any new member of
ataupun penggantian anggota Dewan Komisaris, sehingga the Board of Commissioners, therefore the Company did not
Perseroan tidak melaksanakan program pengenalan conduct the induction program for new member of the Board
perusahaan kepada anggota Dewan Komisaris baru. of Commissioners.
Pelaksanaan Tugas Dewan Komisaris Implementation of Duties of the Board
pada Tahun 2023 of Commissioners in 2023
Dewan Komisaris telah melaksanakan tugas dan tanggung The Board of Commissioners carried out its duties and
jawabnya sesuai dengan Piagam Dewan Komisaris. responsibilities in accordance with the Charter of the Board
of Commissioners.
Dewan Komisaris dibantu oleh Komite untuk melaksanakan The Board of Commissioners is assisted by the Committees to
tugas dan tanggung jawabnya, sebagai berikut: carry out its duties and responsibilities, as follows:
• dalam melaksanakan fungsi pengawasan, Dewan • in performing its supervisory function, the Board of
Komisaris dibantu oleh Komite Audit. Informasi mengenai Commissioners is assisted by the Audit Committee.
Komite Audit dapat dilihat pada bagian Governansi Information regarding the Audit Committee can be seen
Korporat, sub-bagian Komite Audit. in the Corporate Governance section, Audit Committee
subsection.
• dalam melaksanakan fungsi nominasi dan remunerasi, • in performing its nomination and remuneration functions,
Dewan Komisaris dibantu oleh Komite Nominasi dan the Board of Commissioners is assisted by the Nomination
Remunerasi. Informasi mengenai Komite Nominasi and Remuneration Committee. Information regarding the
dan Remunerasi dapat dilihat pada bagian Governansi Nomination and Remuneration Committee can be seen
Korporat, sub-bagian Komite Nominasi dan Remunerasi. in the Corporate Governance section, Nomination and
Remuneration Committee subsection.
• dalam melaksanakan fungsi pemantauan efektivitas • in performing its monitoring function on the effectiveness
kebijakan manajemen risiko, pengendalian internal, dan of risk management policies, internal controls, and
tindakan mitigasi yang diambil oleh Perseroan, Dewan mitigation measures taken by the Company, the Board
Komisaris dibantu oleh Komite Manajemen Risiko. of Commissioners is assisted by the Risk Management
Informasi mengenai Komite Manajemen Risiko dapat Committee. Information regarding the Risk Management
dilihat pada bagian Governansi Korporat, sub-bagian Committee can be seen in the Corporate Governance
Komite Manajemen Risiko. section, Risk Management Committee subsection.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 185
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Governansi Korporat
Pelaksanaan tugas Dewan Komisaris selama tahun 2023, Duties performed by the Board of Commissioners during
antara lain sebagai berikut: 2023, among others, were as follows:
PEMBAGIAN TUGAS DAN TANGGUNG JAWAB PENGAWASAN
DIVISION OF SUPERVISORY DUTIES AND RESPONSIBILITY
GCG
GCG
Audit
Audit
Nominasi, Remunerasi
Nomination, Remuneration
Manajemen Risiko
Risk Management
Fungsi Tugas Pelaksanaan Tugas Tahun 2023
Function Duties Implementation of Duties in 2023
Pengawasan, Pengarahan, Melakukan fungsi pengawasan dan • Bersama Komite Audit dan Unit Audit Internal, mengawasi
dan Penelaahan memberikan pengarahan kepada Direksi pelaksanaan pengendalian internal yang signifikan terkait hal-hal
Supervisory, Advisory, and operasional, keuangan, IT, SDM, dan kepatuhan
Review • Bersama Komite Manajemen Risiko dan Unit Manajemen Risiko,
mengawasi perencanaan dan pelaksanaan manajemen risiko
Perseroan
• Melakukan evaluasi dan memberikan saran, masukan, dan/atau
rekomendasi kepada Direksi terkait rencana kerja dan pengelolaan
kegiatan usaha Perseroan
• Mengawasi pelaksanaan GCG dalam Perseroan
• Mengadakan rapat gabungan dengan Direksi dan Komite Audit
secara berkala
• Mengadakan rapat Dewan Komisaris
• Memantau perkembangan kegiatan usaha
• Melakukan kunjungan lapangan ke wilayah usaha Perseroan dan
entitas anak: kantor pusat MyRepublic di Jakarta, pembangkit listrik
captive di Serang, tambang BIB di Kalimantan Selatan
• Memastikan bahwa Direksi telah menindaklanjuti temuan dan
rekomendasi audit
• Memberikan arahan kepada Direksi untuk memperhatikan dan
mengupayakan pemenuhan Peraturan BEI No. II-S
• Menyampaikan laporan tugas pengawasan yang telah dilakukan
selama tahun buku 2022 kepada RUPST 2023
• Melakukan penelaahan dan memberikan persetujuan kepada Direksi
untuk menandatangani perjanjian fasilitas pinjaman
• Melakukan penelaahan dan memberikan persetujuan kepada Direksi
untuk melakukan pengambilalihan perusahaan
186 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Fungsi Tugas Pelaksanaan Tugas Tahun 2023
Function Duties Implementation of Duties in 2023
Perform supervisory duties and provide • With the Audit Committee and Internal Audit Unit, oversaw the
advice to the Board of Directors implementation of the Company’s key internal controls relating to
operations, finance, IT, HR, and compliance
• With the Risk Management Committee and Risk Management Unit,
planned and oversaw the implementation of the Company’s risk
management
• Conducted evaluation and provided advice, inputs, and/or
recommendations to the Board of Directors in connection with the
management of the Company’s work plans and business activities
• Supervised the implementation of GCG in the Company
• Held regular joint meetings with the Board of Directors and the Audit
Committee
• Held meetings of the Board of Commissioners
• Monitored updates regarding business activities
• Conducted site visits to business areas of the Company and its
subsidiaries: MyRepublic head office in Jakarta, captive power plant
in Serang, BIB’s mine in South Kalimantan
• Ensured the Board of Directors has followed up on audit issues and
recommendations
• Provided advice to the Board of Directors to pay attention to and seek
for compliance with IDX Regulation No. II-S
• Submitted a report on supervisory duties that have been carried out
during the financial year 2022 to the AGM 2023
• Reviewed and granted approval to the Board of Directors to enter
into loan facility agreements
• Reviewed and granted approval to the Board of Directors to perform
an acquisition
Menelaah Laporan Keuangan Perseroan • Melakukan penelaahan atas Laporan Keuangan Tahunan dan Interim
• Melakukan evaluasi dan memberikan saran, masukan, dan/atau
rekomendasi kepada Direksi terkait pencapaian kinerja keuangan
triwulanan Perseroan
Review the Financial Statements • Reviewed the Annual and Interim Financial Statements
• Evaluated and provided advice, inputs, and/or recommendations to
the Board of Directors related to the achievement of the Company’s
quarterly financial performance
Mengusulkan AP dan KAP ke RUPST • Menelaah laporan hasil evaluasi terhadap pelaksanaan pemberian
2023 dengan mempertimbangkan jasa audit oleh AP dan/atau KAP untuk tahun buku 2022 yang
rekomendasi Komite Audit disampaikan oleh Komite Audit
• Memberikan usulan kepada RUPST 2023 sehubungan dengan
penunjukan AP dan KAP berdasarkan rekomendasi Komite Audit
untuk tahun buku 2023
Propose AP and KAP to AGM 2023 by • Reviewed the evaluation report on the implementation of audit
considering the recommendation from services by AP and/or KAP for financial year 2022 submitted by the
Audit Committee Audit Committee
• Provided recommendations to the AGM 2023 for the appointment of
AP and KAP for the financial year 2023
Nominasi Mengevaluasi komposisi, keberagaman, • Melakukan rapat dengan Komite Nominasi dan Remunerasi
Nomination dan kriteria anggota Dewan Komisaris • Melakukan penilaian kinerja anggota Direksi dan Dewan Komisaris
dan Direksi dengan mempertimbangkan berdasarkan tolok ukur yang telah ditetapkan dengan bantuan
rekomendasi Komite Nominasi dan Komite Nominasi dan Remunerasi
Remunerasi • Menerima usulan perubahan susunan Komite Audit, Komite
Manajemen Risiko, dan Komite Nominasi dan Remunerasi
• Mengevaluasi pelaksanaan pelatihan Dewan Komisaris, Direksi, dan
Komite tahun 2022
• Mengevaluasi usulan rencana pelatihan Dewan Komisaris, Direksi,
dan Komite tahun 2023
Review the composition, diversity, and • Held meetings with the Nomination and Remuneration Committee
criteria for members of the Board of • Evaluated the performance of members of the Board of Directors and
Commissioners and the Board of Directors the Board of Commissioners based on the determined benchmarks
by considering the recommendation with the assistance of the Nomination and Remuneration Committee
from the Nomination and Remuneration • Approved the proposed changes to the composition of the Audit
Committee Committee, Risk Management Committee, and Nomination and
Remuneration Committee
• Evaluated the implementation of trainings for the Board of
Commissioners, Board of Directors, and Committees in 2022
• Evaluated the proposed training plan for the Board of Commissioners,
Board of Directors, and Committees for 2023
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 187
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Governansi Korporat
Fungsi Tugas Pelaksanaan Tugas Tahun 2023
Function Duties Implementation of Duties in 2023
Remunerasi Menetapkan remunerasi bagi anggota • Melakukan rapat dengan Komite Nominasi dan Remunerasi
Remuneration Dewan Komisaris dan Direksi dengan • Melakukan penilaian kinerja dengan kesesuaian remunerasi yang
mempertimbangkan rekomendasi Komite diterima masing-masing anggota Dewan Komisaris dan Direksi
Nominasi dan Remunerasi dengan bantuan Komite Nominasi dan Remunerasi
• Menetapkan persentase kenaikan dan menyetujui mekanisme
penetapan gaji, honorarium, dan/atau tunjangan untuk anggota
Dewan Komisaris dan Direksi untuk tahun buku 2023 dengan bantuan
Komite Nominasi dan Remunerasi
Determine the remuneration for members • Held meetings with the Nomination and Remuneration Committee
of the Board of Commissioners and the • Conducted performance evaluation commensurate to the
Board of Directors by considering the remuneration received by each member of the Board of
recommendation from the Nomination Commissioners and the Board of Directors with the assistance of the
and Remuneration Committee Nomination and Remuneration Committee
• Determined the percentage of increase and approved the mechanism
for determining salary, honorarium, and/or allowances for members of
the Board of Commissioners and members of the Board of Directors
in financial year 2023 with the assistance of the Nomination and
Remuneration Committee
Rapat Dewan Komisaris Meetings of the Board of
Commissioners
Rapat Dewan Komisaris merupakan wadah komunikasi antar Meetings of the Board of Commissioners are a forum
anggota Dewan Komisaris dan/atau antara Dewan Komisaris for communication between members of the Board of
dengan Direksi dan/atau Komite untuk membahas pelaporan Commissioners and/or between the Board of Commissioners
kegiatan perusahaan, pelaksanaan TJSL, rincian masalah yang and the Board of Directors and/or Committees to discuss
timbul, dan pelaksanaan tugas pengawasan. Dalam rapat, company activity reports, implementation of CSER, details
Dewan Komisaris juga dapat membahas hal-hal lain yang of existing problems, and implementation of supervisory
relevan dengan keberadaan dan keberlanjutan Perseroan. duties. In these meetings, the Board of Commissioners can
also discuss other matters relevant to the existence and
sustainability of the Company.
Sesuai Peraturan OJK No. 33/POJK.04/2014, rapat Dewan Based on OJK Regulation No. 33/POJK.04/2014, the Board
Komisaris diselenggarakan secara berkala sekurang- of Commissioners shall convene a meeting on a regular
kurangnya 1 (satu) kali dalam 2 (dua) bulan, dengan tingkat basis at least once every 2 (two) months, with an attendance
kehadiran masing-masing anggota Dewan Komisaris minimal rate for each member of the Board of Commissioners at
75% dari jumlah rapat yang dilaksanakan dalam 1 (satu) tahun least 75% of the total number of meetings held in 1 (one)
buku. Pemanggilan rapat dilakukan oleh Presiden Komisaris financial year. Notice of the meetings shall be made by the
atau anggota Dewan Komisaris lainnya. [GRI 2-12-a] President Commissioner or other member of the Board of
Commissioners. [GRI 2-12-a]
Setiap anggota Dewan Komisaris memiliki kesempatan dan Each member of the Board of Commissioners has equal
hak suara yang sama dalam mengemukakan pendapat. opportunity and voting rights in expressing his/her opinions.
Keputusan Rapat Dewan Komisaris diambil atas dasar The resolution of the Board of Commissioners meeting shall
musyawarah untuk mencapai mufakat. Dalam hal musyawarah be taken based on deliberation to reach consensus. In the
untuk mufakat tidak tercapai, maka pengambilan keputusan event deliberation for consensus is not achieved, voting will
dilakukan berdasarkan pemungutan suara dengan suara sah be held and must be approved by at least 2/3 of the members
harus disetujui oleh minimal 2/3 anggota Dewan Komisaris of the Board of Commissioners present at the meeting. [ACGS
yang hadir dalam rapat. [ACGS E.3.4.] E.3.4.]
Perseroan menetapkan rencana penyelenggaraan RUPST, The Company scheduled the AGM, meetings of the Board
rapat Dewan Komisaris, rapat Direksi, rapat gabungan of Commissioners, meetings of the Board of Directors, joint
Dewan Komisaris dan Direksi, rapat Komite Audit, dan meetings of the Board of Commissioners and the Board of
rapat pembahasan pelaksanaan tugas dan tanggung jawab Directors, meetings of the Audit Committee, and meetings
Sekretaris Perusahaan pada awal tahun buku atau pada on the implementation of duties of the Corporate Secretary
akhir tahun buku sebelumnya. Untuk tahun 2023, rencana at the beginning of the financial year or at the end of the
penyelenggaraan rapat ditetapkan pada rapat Dewan previous financial year. For 2023, schedules of meetings were
188 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 189
Corporate Governance
Komisaris tanggal 24 Januari 2023. [ACGS E.3.1.] determined in the meetings of the Board of Commissioners
held on January 24, 2023. [ACGS E.3.1.]
Untuk meningkatkan efektivitas rapat, Perseroan senantiasa To increase the effectiveness of meetings, the Company
berupaya menyediakan akses informasi atau materi rapat seeks to provide access to information or meeting materials
setidaknya 5 (hari) kerja sebelum rapat berlangsung. [ACGS at least 5 (days) before the meeting takes place. [ACGS E.3.6.]
E.3.6.]
Selama tahun 2023, Dewan Komisaris telah melaksanakan In 2023, the Board of Commissioners held 13 (thirteen)
13 (tiga belas) kali rapat, termasuk di antaranya 6 (enam) meetings, including 6 (six) joint meetings with the Board of
kali rapat gabungan dengan Direksi dan 1 (satu) kali rapat Directors and 1 (one) meeting without the presence of the
tanpa kehadiran pejabat eksekutif. Tingkat kehadiran Dewan executives. The average attendance rate of the Board of
Komisaris dalam rapat secara rata-rata adalah 95%. [GRI 2-12-c] Commissioners at the meetings was 95%. [GRI 2-12-c] [ACGS E.3.2.]
[ACGS E.3.2.] [ACGS E.3.5.] [ACGS E.3.5.]
Keputusan pada setiap rapat Dewan Komisaris dituangkan The resolutions of each Board of Commissioners meeting
dalam risalah rapat yang ditandatangani oleh seluruh anggota were stated in a minute of meeting, which should be signed
Dewan Komsaris yang hadir dalam rapat. by all members of the Board of Commissioners who were
present at the meeting.
Ringkasan rapat Dewan Komisaris pada tahun 2023 adalah Summary of the meetings of the Board of Commissioners in
sebagai berikut: [GRI 2-12-b] [GRI 2-12-c] [ACGS E.3.3.] 2023 was as follows: [GRI 2-12-b] [GRI 2-12-c] [ACGS E.3.3.]
Kehadiran
Attendance
Dewan Komisaris Direksi % Kehadiran
Tanggal Keputusan Pelaksanaan
Board of Commissioners Board of Directors % of
Date Resolution Execution
Attendance
FOW
HPG
HSK
RAS
EHL
STT
DC
KC
HT
AS
LP
24 Jan • Menelaah Laporan Sudah V V V V V V V V V V V 100%
Keuangan dilaksanakan
Konsolidasian Executed
Interim Q3-2022
• Reviewed
the Interim
Consolidated
Financial Statements
for Q3-2022
• Menyetujui Sudah
penerbitan dilaksanakan
Laporan Keuangan Executed
Konsolidasian
Interim Q3-2022
• Approved the
issuance of
the Interim
Consolidated
Financial Statements
for Q3-2022
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 189
Page 190
Governansi Korporat
Kehadiran
Attendance
Dewan Komisaris Direksi % Kehadiran
Tanggal Keputusan Pelaksanaan
Board of Commissioners Board of Directors % of
Date Resolution Execution
Attendance
FOW
HPG
HSK
RAS
EHL
STT
DC
KC
HT
AS
LP
• Menelaah rencana Sudah
pengembangan dilaksanakan
bisnis yang disusun Executed
oleh Direksi
• Reviewed business
development plans
prepared by the
Board of Directors
24 Jan • Menyetujui rencana Sudah V V V V V N/A N/A N/A N/A N/A N/A 100%
kerja 2023/2024 dilaksanakan
• Approved work plan Executed
for 2022/2023
• Membahas laporan Sudah
pelaksanaan tugas dilaksanakan
dan tanggung Executed
jawab Sekretaris
Perusahaan H2-2022
• Discussed report on
the implementation
of duties and
responsibilities
of the Corporate
Secretary for H2-
2022
• Membahas laporan Sudah
pelaksanaan dilaksanakan
pelatihan Dewan Executed
Komisaris, Direksi,
dan Komite tahun
2022
• Discussed reports on
the implementation
of training for
the Board of
Commissioners,
Board of Directors,
and Committees in
2022
• Membahas Sudah
update peraturan dilaksanakan
dari Sekretaris Executed
Perusahaan
• Discussed regulation
updates from the
Corporate Secretary
• Menyetujui rencana Sudah
pelaksanaan dilaksanakan
kunjungan lapangan Executed
ke kantor pusat
MyRepublic
di Jakarta dan
pembangkit listrik
captive di Serang
• Approved the plan
to carry out a site
visit to MyRepublic
head office in
Jakarta and captive
power plant in
Serang
190 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 191
Corporate Governance
Kehadiran
Attendance
Dewan Komisaris Direksi % Kehadiran
Tanggal Keputusan Pelaksanaan
Board of Commissioners Board of Directors % of
Date Resolution Execution
Attendance
FOW
HPG
HSK
RAS
EHL
STT
DC
KC
HT
AS
LP
21 Feb • Membahas laporan Sudah V V V V V V V V V V V 100%
realisasi anggaran dilaksanakan
tahun 2022 Executed
• Discussed the
budget realization
report for year 2022
• Menyetujui rencana Sudah
anggaran tahun dilaksanakan
2023 Executed
• Approved the
budget for 2023
21 Feb • Menelaah Sudah V V V V V N/A N/A N/A N/A N/A N/A 100%
laporan hasil dilaksanakan
evaluasi terhadap Executed
pelaksanaan
pemberian jasa
audit oleh AP dan/
atau KAP untuk
tahun buku 2022
yang disampaikan
oleh Komite Audit
• Reviewed the
evaluation report on
the implementation
of audit services by
AP and/or KAP for
financial year 2022
submitted by the
Audit Committee
• Memberikan usulan Sudah
penunjukan AP dan dilaksanakan
KAP berdasarkan Executed
rekomendasi Komite
Audit untuk tahun
buku 2023
• Provided
recommendations
for the appointment
of AP and KAP for
financial year 2023
• Membahas draf Sudah
Laporan Tahunan dilaksanakan
Perseroan tahun Executed
2022
• Discussed the
Annual Report 2022
draft
21 Feb • Melaksanakan Sudah V V V V V N/A N/A N/A N/A N/A N/A 100%
penilaian kinerja dilaksanakan
pengurus (tanpa Executed
kehadiran pejabat
eksekutif) [ACGS
E.3.5.]
• Performed
management
performance
evaluation (without
the presence of
executives) [ACGS
E.3.5.]
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 191
Page 192
Governansi Korporat
Kehadiran
Attendance
Dewan Komisaris Direksi % Kehadiran
Tanggal Keputusan Pelaksanaan
Board of Commissioners Board of Directors % of
Date Resolution Execution
Attendance
FOW
HPG
HSK
RAS
EHL
STT
DC
KC
HT
AS
LP
8 Mar • Menelaah Laporan Sudah V V V V - V V V V V V 80%
Keuangan dilaksanakan
Konsolidasian Executed
Tahunan 2022
• Reviewed
the Annual
Consolidated
Financial Statements
2022
• Menyetujui Sudah
penerbitan dilaksanakan
Laporan Keuangan Executed
Konsolidasian
Tahunan 2022
• Approved the
issuance of
the Annual
Consolidated
Financial Statements
2022
8 Mar • Menelah hasil Sudah V V V V - N/A N/A N/A N/A N/A N/A 80%
evaluasi kinerja yang dilaksanakan
telah dilaksanakan Executed
pada bulan Februari
2023
• Reviewed the
performance
evaluation results
carried out in
February 2023
• Membahas usulan Sudah
terkait rencana dilaksanakan
penyelenggaraan Executed
pelatihan pengurus
untuk tahun 2023
• Discussed proposal
regarding the plans
for organizing
management
training for 2023
16 Mar • Menyetujui draf final Sudah V V V V V N/A N/A N/A N/A N/A N/A 100%
Laporan Tahunan dilaksanakan
2022 Executed
• Approved the final
draft of the Annual
Report 2022
• Membahas usulan Sudah
susunan pengurus dilaksanakan
• Discussed proposals Executed
for the composition
of management
• Membahas Sudah
usulan remunerasi dilaksanakan
pengurus Executed
• Discussed
management
remuneration
proposals
• Membahas usulan Sudah
penyelenggaraan dilaksanakan
pelatihan pengurus Executed
tahun 2023
• Discussed proposals
for the holding
of management
training in 2023
192 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 193
Corporate Governance
Kehadiran
Attendance
Dewan Komisaris Direksi % Kehadiran
Tanggal Keputusan Pelaksanaan
Board of Commissioners Board of Directors % of
Date Resolution Execution
Attendance
FOW
HPG
HSK
RAS
EHL
STT
DC
KC
HT
AS
LP
22 Jun • Menelaah Laporan Sudah V V V V V V V V V V V 100%
Keuangan dilaksanakan
Konsolidasian Executed
Interim Q1-2023
• Reviewed
the Interim
Consolidated
Financial Statements
for Q1-2023
• Menyetujui Sudah
penerbitan dilaksanakan
Laporan Keuangan Executed
Konsolidasian
Interim Q1-2023
• Approved the
issuance of
the Interim
Consolidated
Financial Statements
for Q1-2023
• Membahas update Sudah
kegiatan bisnis Q1- dilaksanakan
2023 Executed
• Discussed updates
on business
activities during Q1-
2023
22 Jun • Menindaklanjuti Sudah V V V V V N/A N/A N/A N/A N/A N/A 100%
keputusan RUPST dilaksanakan
2023 terkait Executed
remunerasi
pengurus
• Followed up on
the resolution of
the AGM 2023
related to board
remuneration
• Menyetujui usulan Sudah
perubahan susunan dilaksanakan
Komite Perseroan Executed
• Approved the
proposed changes
to the composition
of the Company’s
Committees
17 Jul • Membahas laporan Sudah V V V V V N/A N/A N/A N/A N/A N/A 100%
pelaksanaan tugas dilaksanakan
dan tanggung Executed
jawab Sekretaris
Perusahaan H1-2023
• Discussed report on
the implementation
of duties and
responsibilities
of the Corporate
Secretary for H1-
2023
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 193
Page 194
Governansi Korporat
Kehadiran
Attendance
Dewan Komisaris Direksi % Kehadiran
Tanggal Keputusan Pelaksanaan
Board of Commissioners Board of Directors % of
Date Resolution Execution
Attendance
FOW
HPG
HSK
RAS
EHL
STT
DC
KC
HT
AS
LP
• Memberikan saran Sudah
terkait pemenuhan dilaksanakan
Peraturan BEI No. Executed
II-S
• Provided advice
regarding
compliance with BEI
Regulation No. II-S
23 Aug • Menelaah Laporan Sudah V V V V V V V V V V V 100%
Keuangan dilaksanakan
Konsolidasian Executed
Interim Q2-2023
• Reviewed
the Interim
Consolidated
Financial Statements
for Q2-2023
• Menyetujui Sudah
penerbitan dilaksanakan
Laporan Keuangan Executed
Konsolidasian
Interim Q2-2023
• Approved the
issuance of
the Interim
Consolidated
Financial Statements
for Q2-2023
• Membahas update Sudah
kegiatan bisnis Q2- dilaksanakan
2023 Executed
• Discussed updates
on business
activities during Q2-
2023
• Menyetujui rencana Sudah
pelaksanaan dilaksanakan
kunjungan lapangan Executed
ke lokasi tambang
BIB di Kalimantan
Selatan
• Approved the plan
to conduct site visit
to BIB mine location
in South Kalimantan
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Corporate Governance
Kehadiran
Attendance
Dewan Komisaris Direksi % Kehadiran
Tanggal Keputusan Pelaksanaan
Board of Commissioners Board of Directors % of
Date Resolution Execution
Attendance
FOW
HPG
HSK
RAS
EHL
STT
DC
KC
HT
AS
LP
24 Nov • Menelaah Laporan Sudah V V V - V V V V V V V 80%
Keuangan dilaksanakan
Konsolidasian Executed
Interim Q3-2023
• Reviewed
the Interim
Consolidated
Financial Statements
for Q3-2023
• Menyetujui Sudah
penerbitan dilaksanakan
Laporan Keuangan Executed
Konsolidasian
Interim Q3-2023
• Approved the
issuance of
the Interim
Consolidated
Financial Statements
for Q3-2023
• Membahas update Sudah
kegiatan bisnis Q3- dilaksanakan
2023 Executed
• Discussed updates
on business
activities during Q3-
2023
Kehadiran / Attendance 13/13 13/13 13/13 12/13 11/13 6/6 6/6 6/6 6/6 6/6 6/6
95%
% kehadiran / % of attendance 100% 100% 100% 92% 83% 100% 100% 100% 100% 100% 100%
Keterangan / Notes:
Rapat Gabungan / Joint Meeting
• FOW : Franky Oesman Widjaja • KC : Lay Krisnan Cahya
• EHL : Dr.-Ing. Evita Herawati Legowo • LP : Lokita Prasetya
• RAS : Dr. Robert Arthur Simanjuntak • HT : Hermawan Tarjono
• STT : Ir. F.X. Sutijastoto M.A. • HSK : Handhianto Suryo Kentjono
• HPG : Dr. Hendrikus Passagi, S.Sos., S.H., M.H., M.Sc. • DC : Daniel Cahya
• AS : Alex Sutanto
Penilaian Kinerja, Remunerasi, dan Performance Evaluation, Remuneration,
Prosedur Penetapan Remunerasi and Procedure for Determining
Dewan Komisaris [ACGS E.5.5.] [ACGS E.5.6.] Remuneration of the Board of
Commissioners [ACGS E.5.5.] [ACGS E.5.6.]
Informasi mengenai penilaian kinerja, remunerasi, dan Information regarding performance evaluation, remuneration,
prosedur penetapan remunerasi Dewan Komisaris dapat and procedure for determining the remuneration of the Board
dilihat pada bagian Governansi Korporat, sub-bagian Komite of Commissioners can be seen in the Corporate Governance
Nominasi dan Remunerasi. section, Nomination and Remuneration Committee
subsection.
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Governansi Korporat
Penilaian Dewan Komisaris atas Kinerja Board of Commissioners’ Evaluation
Direksi Tahun 2023 on the Performance of the Board of
Directors in 2023
Dewan Komisaris melakukan penilaian individual dan kolektif The Board of Commissioners conducts individual and collective
atas kinerja Direksi sebanyak satu kali dalam setahun. Penilaian evaluation on the performance of the Board of Directors
ini dilakukan sesuai dengan prosedur dan kriteria penilaian once a year. This evaluation is carried out in accordance with
kinerja Direksi dengan mempertimbangkan kinerja Perseroan, the procedure and criteria of the performance evaluation
pencapaian target, kualitas analisis, pengambilan keputusan, for the Board of Directors by considering the Company’s
dan rekomendasi Komite Nominasi dan Remunerasi. performance, target realization, quality of analysis, decision
Informasi mengenai kriteria yang dipertimbangkan dalam making, and recommendation from the Nomination and
evaluasi kinerja Direksi dan prosedur penilaian dan Remuneration Committee. Information regarding the criteria
penetapan remunerasi Direksi dapat dilihat pada bagian considered in evaluating the performance of the Board
Governansi Korporat, sub-bagian Direksi – Penilaian Kinerja of Directors as well as the procedure for evaluating and
dan Remunerasi Direksi. determining the remuneration of the Board of Directors
can be seen in the Corporate Governance section, Board of
Directors – Performance Evaluation and Remuneration of the
Board of Directors subsection.
Penilaian Dewan Komisaris atas kinerja Direksi tahun 2023 The Board of Commissioners’ evaluation on the performance
dilakukan pada bulan Februari 2024. Berdasarkan hasil of the Board of Directors in 2023 was conducted in February
penilaian tersebut, Dewan Komisaris menilai bahwa pada 2024. Based on the evaluation, the Board of Commissioners
tahun 2023, Direksi telah melaksanakan tugas pengelolaannya considered that in 2023, the Board of Directors had performed
dengan baik. [GRI 2-12-c] its management duties well. [GRI 2-12-c]
Penilaian Dewan Komisaris atas Kinerja Board of Commissioners’ Evaluation on
Komite Audit dan Komite Manajemen the Performance of Audit Committee
Risiko Tahun 2023 and Risk Management Committee in
2023
Dewan Komisaris melakukan penilaian individual dan kolektif The Board of Commissioners conducts individual and
atas kinerja Komite Audit dan Komite Manajemen Risiko collective evaluation on the performance of Audit Committee
sekurang-kurangnya 1 (satu) kali dalam setahun. Penilaian dan Risk Management Committee at least once a year. This
ini dilakukan sesuai dengan prosedur dan kriteria penilaian evaluation is carried out in accordance with the procedure
kinerja Komite Audit dan Komite Manajemen Risiko. [GRI 2-12-c] and performance evaluation criteria for Audit Committee and
Risk Management Committee. [GRI 2-12-c]
KRITERIA YANG DIPERTIMBANGKAN DALAM EVALUASI KINERJA KOMITE AUDIT DAN KOMITE MANAJEMEN RISIKO
CRITERIA CONSIDERED IN THE PERFORMANCE EVALUATION OF THE AUDIT COMMITTEE AND THE RISK MANAGEMENT COMMITTEE
Kemampuan dan kontribusi dalam melakukan pengawasan Ability and contribution in carrying out supervision
Kemampuan bekerjasama dalam tim Ability to work in a team
Komitmen waktu Time commitment
Efek tivitas dalam melakukan pengawasan terhadap Effectiveness in supervising the implementation of compliance,
pelaksanaan kepatuhan, pelaporan keuangan, pengendalian financial reporting, internal control, risk management, internal
internal, manajemen Risiko, audit internal, dan transaksi audit, and conflict-of- interest transactions
benturan kepentingan
196 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Penilaian Dewan Komisaris atas kinerja Komite Audit dan The Board of Commissioners’ evaluation of the performance
Komite Manajemen Risiko tahun 2023 dilakukan pada bulan of the Audit Committee and Risk Management Committee
Februari 2024. Berdasarkan hasil penilaian tersebut, Dewan in 2023 was conducted in February 2024. Based on the
Komisaris menilai bahwa sistem pengendalian internal, tindak evaluation, the Board of Commissioners considered that
lanjut atas pelaporan pelanggaran, dan manajemen risiko in 2023, the Company’s internal control system, follow-up
Perseroan telah berjalan dengan cukup memadai. Dewan measures on whistleblowing, and risk management were all
Komisaris berkomitmen untuk terus meningkatkan efektivitas well implemented. The Board of Commissioners is committed
pengawasan di tahun 2024. [GRI 2-12-c] [ACGS E.3.2.0.] to improving the effectiveness of supervision in 2024.
Informasi mengenai penilaian kinerja Komite dapat dilihat Information regarding performance evaluation evaluation of
pada bagian Governansi Korporat, sub-bagian Komite the Committees can be seen in the Corporate Governance
Nominasi dan Remunerasi. section, Nomination and Remuneration Committee
subsection.
Penilaian Dewan Komisaris atas Kinerja Board of Commissioners’ Evaluation
Komite Nominasi dan Remunerasi on the Performance of Nomination and
Tahun 2023 Remuneration Committee in 2023
Dewan Komisaris juga melakukan penilaian individual dan The Board of Commissioners also conducts individual and
kolektif atas kinerja Komite Nominasi dan Remunerasi collective evaluations on the performance of Nomination
sekurang-kurangnya 1 (satu) kali dalam setahun. Penilaian and Remuneration Committee at least once a year. This
ini dilakukan sesuai dengan prosedur dan kriteria penilaian evaluation is carried out based on the procedures and
kinerja Komite Nominasi dan Remunerasi. [GRI 2-12-c] performance evaluation criteria applied to the Nomination
and Remuneration Committee. [GRI 2-12-c]
KRITERIA YANG DIPERTIMBANGKAN DALAM EVALUASI KINERJA KOMITE NOMINASI DAN REMUNERASI
CRITERIA CONSIDERED IN THE PERFORMANCE EVALUATION OF THE NOMINATION AND REMUNERATION COMMITTEE
Kehadiran dalam rapat Attendance at meetings
Kesiapan untuk hadir dalam rapat Preparedness at meetings
Kualitas dan kontribusi dalam rapat Quality of and contributions at meetings
Kemampuan untuk menggunakan pengalaman yang relevan A bilit y to use his / her relevant ex per iences in making
dalam mengambil keputusan the decision
Kemampuan untuk bekerja dengan baik sebagai tim Ability to work well as a team
Komitmen waktu Time Commitment
Penilaian Dewan Komisaris atas kinerja Komite Nominasi dan The Board of Commissioners’ evaluation on the performance
Remunerasi tahun 2023 dilakukan pada bulan Februari 2024. of the Nomination and Remuneration Commitee in 2023 was
Berdasarkan hasil penilaian tersebut, Dewan Komisaris menilai conducted in February 2024. Based on the evaluation, the
bahwa fungsi nominasi dan remunerasi telah dilaksanakan Board of Commissioners considered that the nomination and
dengan cukup baik pada tahun 2023. [GRI 2-12-c] remuneration functions had been well implemented in 2023.
[GRI 2-12-c]
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Governansi Korporat
Informasi mengenai penilaian kinerja Komite dapat dilihat Information regarding performance evaluation of the
pada bagian Governansi Korporat, sub-bagian Komite Committees can be seen in the Corporate Governance section,
Nominasi dan Remunerasi. Nomination and Remuneration Committee subsection.
Peningkatan Kompetensi bagi Anggota Competency Development for Members
Dewan Komisaris of the Board of Commissioners
Perseroan mendorong setiap anggota Dewan Komisaris The Company encourages each member of its Board of
untuk mengikuti pelatihan sekurang-kurangnya 1 (satu) kali Commissioners to participate in a training at least once a year,
dalam setahun, dengan minimal jam pelatihan selama 12 (dua with a minimum training hour of 12 (twelve) hours. [GRI 2-17-a]
belas) jam. [GRI 2-17-a]
Pada tahun 2023, anggota Dewan Komisaris Perseroan telah In 2023, members of the Company’s Board of Commissioners
mengikuti lokakarya/pelatihan/seminar berikut: [GRI 2-17-a] had attended the following workshop/training/seminar: [GRI
2-17-a]
Nama & Jabatan Lokakarya/Pelatihan/Seminar Tempat, Tanggal Penyelenggara
Name & Position Workshop/Training/Seminar Place, Date Organizer
Franky Oesman Widjaja The Annual Mobile World Congress Barcelona 2023 Barcelona,
Presiden Komisaris 27 February - 1 GSMA
President Commissioner March 2023
Breakthroughts for Net Zero Singapore,
Temasek
7-9 June 2023
Forum Sinergi BUMN - Swasta Jakarta, Kamar Dagang Industri
(KADIN) Indonesia,
14 August 2023 Kementerian BUMN
Asean Business & Investment Summith: ASEAN Centrality ASEAN Business
Jakarta,
– Innovating Towards Greater Inclusivity
4 September 2023
Advisory Council
Fuels of the Future for Low Carbon Industry Solutions Jakarta, Kementerian Koordinator
Kemaritiman dan Investasi,
7 September 2023 KADIN Indonesia
Climate Crossroads: Pathways for Action Singapore, Philanthrophy Asia Alliance
15 September 2023 Singapore
Indonesia Digital Nation Summit 2023: Working Together Jakarta,
Toawrds a Resilient Digital Nation GSMA
6 December 2023
Pemilu Damai, Ekonomi Tumbuh, Menuju Indonesia Jakarta,
Emas 2045 KADIN Indonesia
7 December 2023
Dr.-Ing. Evita Herawati Legowo Reviewer of Indonesian Journal of Energy Vol 6 (2023) Jakarta, Indonesian Journal of
Komisaris Independen Energy, The Purnomo
31-Aug-2023 Yusgiantoro Center
Independent Commissioner
Forum Dialog: Tren, Inovasi, dan Peluang Energi Jakarta,
Terbarukan Sinarmas
14 September 2023
Fintech & Ekosistem Ekonomi Digital Jakarta, Perseroan
21 September 2023 the Company
Strategi Penambangan Batu Bara dan TJSL Jakarta, Perseroan
21 September 2023 the Company
Potensi Bisnis EBT dan Pengembangan Industri Baterai Jakarta, Perseroan
di Indonesia 13 October 2023 the Company
Menuju Net Zero Emission Jakarta, Perseroan
13 October 2023 the Company
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Corporate Governance
Nama & Jabatan Lokakarya/Pelatihan/Seminar Tempat, Tanggal Penyelenggara
Name & Position Workshop/Training/Seminar Place, Date Organizer
Dr. Robert Arthur Simanjuntak Kebijakan Hilirisasi & Larangan Ekspor Mineral: Dampak Jakarta, Perseroan
Komisaris Independen dan Implikasinya 5 October 2023 the Company
Independent Commissioner
Ecosystem of Accounting Profession Jakarta, Perseroan
5 October 2023 the Company
Potensi Bisnis EBT dan Pengembangan Industri Baterai Jakarta, Perseroan
di Indonesia 13 October 2023 the Company
Menuju Net Zero Emission Jakarta, Perseroan
13 October 2023 the Company
Ir. F.X. Sutijastoto M.A. Forum Dialog: Tren, Inovasi, dan Peluang Energi Jakarta,
Terbarukan Sinarmas
Komisaris Independen 14 September 2023
Independent Commissioner
Fintech & Ekosistem Ekonomi Digital Jakarta, Perseroan
21 September 2023 the Company
Strategi Penambangan Batu Bara dan TJSL Jakarta, Perseroan
21 September 2023 the Company
Kebijakan Hilirisasi & Larangan Ekspor Mineral: Dampak Jakarta, Perseroan
dan Implikasinya 5 October 2023 the Company
Ecosystem of Accounting Profession Jakarta, Perseroan
5 October 2023 the Company
Potensi Bisnis EBT dan Pengembangan Industri Baterai Jakarta, Perseroan
di Indonesia 13 October 2023 the Company
Menuju Net Zero Emission Jakarta, Perseroan
13 October 2023 the Company
Dr. Hendrikus Passagi, S.Sos., Forum Dialog: Tren, Inovasi, dan Peluang Energi Jakarta,
Terbarukan Sinarmas
S.H., M.H., M.Sc. 14 September 2023
Komisaris Independen
Independent Commissioner Fintech & Ekosistem Ekonomi Digital Jakarta, Perseroan
21 September 2023 the Company
Strategi Penambangan Batu Bara dan TJSL Jakarta, Perseroan
21 September 2023 the Company
Kebijakan Hilirisasi & Larangan Ekspor Mineral: Dampak Jakarta, Perseroan
dan Implikasinya 5 October 2023 the Company
Ecosystem of Accounting Profession Jakarta, Perseroan
5 October 2023 the Company
Potensi Bisnis EBT dan Pengembangan Industri Baterai Jakarta, Perseroan
di Indonesia 13 October 2023 the Company
Menuju Net Zero Emission Jakarta, Perseroan
13 October 2023 the Company
Hubungan Keluarga, Keuangan, dan Family, Financial, and Management
Kepengurusan antara Anggota Dewan Relationship Between Members of the
Komisaris, Direksi, Pengendali, dan Board of Commissioners, Members of
Pemegang Saham Utama the Board of Directors, Controllers,
and Main Shareholders
Untuk memfasilitasi para pemangku kepentingan dalam To facilitate stakeholders in understanding the relationships
memahami hubungan dan potensi konflik kepentingan yang and potential conflicts of interest that may influence investment
mungkin mempengaruhi keputusan investasi, Perseroan decisions, the Company discloses information regarding the
mengungkapkan informasi mengenai ada atau tidaknya existence or absence of family and/or financial relationships
hubungan keluarga dan/atau keuangan antara anggota between members of the Board of Commissioners, between
Dewan Komisaris dengan anggota Dewan Komisaris lainnya, members of the Board of Commissioners and members of the
antara anggota Dewan Komisaris dengan anggota Direksi, Board of Directors, as well as between members of the Board
serta antara anggota Direksi dengan Pengendali dan of Commissioners and the Controllers and Main Shareholders.
Pemegang Saham Utama.
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Governansi Korporat
Selain Bapak Franky Oesman Widjaja yang memiliki hubungan Other than Mr. Franky Oesman Widjaja who has a familial,
keluarga, keuangan, dan kepengurusan dengan Pengendali financial, and management relationship with the Controllers
dan Pemegang Saham Utama, anggota Dewan Komisaris and Main Shareholders, other members of the Board of
lainnya tidak memiliki hubungan afiliasi baik dengan sesama Commissioners have no affiliation either with fellow members
anggota Dewan Komisaris, anggota Direksi, Pengendali, of the Board of Commissioners, members of the Board of
maupun Pemegang Saham Utama. [GRI 2-15-b] Directors, the Controllers, or the Main Shareholders. [GRI 2-15-b]
Hubungan afiliasi antara anggota Dewan Komisaris dengan Affiliate relationships between members of the Board
anggota Dewan Komisaris lainnya, antara anggota Dewan of Commissioners, between members of the Board of
Komisaris dengan anggota Direksi, serta antara anggota Commissioners and members of the Board of Directors, as
Dewan Komisaris dengan Pengendali dan Pemegang well as between members of the Board of Commissioners
Saham Utama dapat dilihat pada bagian Profil Perusahaan, and the Controllers and Main Shareholders can be seen in the
sub-bagian Matriks Hubungan Afiliasi Dewan Komisaris dan Company Profile section, Matrix of Affiliated Relationships
Direksi. between the Board of Commissioners and the Board of
Directors sub-section.
Rangkap Jabatan Dewan Komisaris [GRI Concurrent Positions of the Board of
2-15-b] [ACGS E.2.6.] Commissioners [GRI 2-15-b] [ACGS E.2.6.]
Provisions on the Concurrent Positions of
Ketentuan Rangkap Jabatan Dewan Komisaris
the Board of Commissioners
Anggota Dewan Komisaris dapat merangkap paling banyak 5 (lima) A member of the Board of Commissioners may hold no more than 5
jabatan, dengan memperhatikan ketentuan dalam Peraturan OJK No. 33/ (five) concurrent positions, by considering the provisions stipulated in
POJK.04/2014 dan Anggaran Dasar Perseroan, sebagai berikut: OJK Regulation No. 33/POJK.04/2014 and the Company’s Articles of
Association, as follows:
• anggota Dewan Komisaris dapat merangkap jabatan sebagai anggota • a member of the Board of Commissioners may hold a concurrent
Dewan Komisaris paling banyak pada 2 (dua) emiten atau perusahaan office as a member of Board of Commissioners in no more than 2
publik lain dan sebagai anggota Direksi paling banyak pada 2 (dua) (two) other issuers or public companies and as a member of Board of
emiten atau perusahaan publik lain Directors in no more than 2 (two) issuers or public companies
• dalam hal anggota Dewan Komisaris tidak merangkap jabatan sebagai • in case the member of Board of Commissioners is not holding
anggota Direksi, anggota Dewan Komisaris yang bersangkutan dapat concurrent office as a member of the Board of Directors, the relevant
merangkap jabatan sebagai anggota Dewan Komisaris paling banyak Board of Commissioners may hold concurrent office as a member of
pada 4 (empat) emiten atau perusahaan publik lain the Board of Commissioners in no more than 4 (four) other issuers or
public companies
• anggota Dewan Komisaris dapat merangkap sebagai anggota komite • a member of the Board of Commissioners may hold concurrent office
paling banyak pada 4 (empat) komite pada emiten atau perusahaan as a committee member in no more than 4 (four) committees in other
publik lain, dimana yang bersangkutan juga menjabat sebagai anggota issuers or public companies in which the relevant person also serves
Direksi atau anggota Dewan Komisaris as a member of the Board of Directors or the Board of Commissioners
Ketentuan rangkap jabatan ini berlaku sepanjang tidak bertentangan This concurrent positions provisions apply as long as they do not conflict
dengan peraturan perundang-undangan lainnya. Dalam hal terdapat with other laws and regulations. In the event that there are other laws
peraturan perundang-undangan lain yang mengatur ketentuan mengenai and regulations governing the provisions regarding concurrent positions
rangkap jabatan yang berbeda dengan ketentuan sebagaimana diatur that are different from the provisions as stipulated in OJK Regulation No.
dalam Peraturan OJK No. 33/POJK.04/2014, berlaku ketentuan yang 33/POJK.04/2014, provisions that regulate more strictly apply.
mengatur lebih ketat.
Seluruh anggota Dewan Komisaris Perseroan telah memenuhi ketentuan All members of the Company’s Board of Commissioners comply with
rangkap jabatan sebagaimana dipersyaratkan dalam Peraturan OJK No. the concurrent position provisions stipulated in OJK Regulation No.
33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau 33/POJK.04/2014 concerning the Board of Directors and Board of
Perusahaan Publik. [ACGS (P)E.2.3.] Commissioners of Issuers or Public Companies. [ACGS (P)E.2.3.]
Informasi rangkap jabatan Dewan Komisaris pada perusahaan publik Information on concurrent positions of the Board of Commissioners in
lainnya per 31 Desember 2023 dapat dilihat pada tabel berikut: [ACGS other public companies as of December 31, 2023, can be seen in the
(P)E.2.3.] following table: [ACGS (P)E.2.3.]
200 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Perusahaan Publik Lain
Other Public Company
Nama & Jabatan di Perseroan
Name & Position in the Company
Perusahaan Bidang Usaha Jabatan
Company Business Line Position
Franky Oesman Widjaja PT SMART Tbk Perkebunan • Komisaris Utama
• Presiden Komisaris • Anggota Komite Nominasi dan
• Anggota Komite Nominasi dan Remunerasi
Remunerasi
• President Commissioner Plantation • President Commissioner
• Member of the Nomination and • Member of the Nomination and
Remuneration Committee Remuneration Committee
PT Plaza Indonesia Realty Properti Komisaris Utama
Tbk
Property President Commissioner
Dr.-Ing. Evita Herawati Legowo - - -
• Komisaris Independen
• Anggota Komite Manajemen Risiko
• Independent Commissioner
• Member of the Risk Management
Committee
Dr. Robert Arthur Simanjuntak PT SMART Tbk Perkebunan Anggota Komite Audit
• Komisaris Independen
• Ketua Komite Nominasi dan Remunerasi Plantation Member of the Audit Committee
• Independent Commissioner
• Chairperson of the Nomination and PT Bank Sinarmas Tbk Perbankan Anggota Komite Audit
Remuneration Committee
Banking Member of the Audit Committee
Ir. F.X. Sutijastoto, M.A. PT Aneka Tambang Tbk Pertambangan Logam dan Komisaris Utama merangkap
• Komisaris Independen Mineral Komisaris Independen
• Ketua Komite Manajemen Risiko
• Anggota Komite Audit Metal and Mineral Mining President Commissioner cum
• Independent Commissioner Independent Commissioner
• Chairperson of the Risk Management
Committee
• Member of the Audit Committee
Dr. Hendrikus Passagi, S.Sos., S.H, M.H., - - -
M.Sc.
• Komisaris Independen
• Ketua Komite Audit
• Anggota Komite Manajemen Risiko
• Independent Commissioner
• Chairperson of the Audit Committee
• Member of the Risk Management
Committee
Kepemilikan Saham Perseroan oleh Share Ownership of the Board of
Dewan Komisaris [ACGS D.1.3.] [ACGS D.1.4.] Commissioners in the Company [ACGS D.1.3.]
[ACGS D.1.4.]
Perseroan melarang anggota Dewan Komisaris untuk The Company forbids members of the Board of Commissioners
mengambil keuntungan dari informasi non-publik from taking advantage of non-public information by
dengan melakukan perdagangan orang dalam dan/atau conducting insider trading and/or abusive self-dealing.
penyalahgunaan transaksi pribadi.
Piagam Dewan Komisaris Perseroan menetapkan kewajiban The Company’s Charter of the Board of Commissioners
bagi setiap anggota Dewan Komisaris sebagai berikut: stipulates the obligations for each member of the Board of
Commissioners as follows:
• Setiap anggota Dewan Komisaris wajib mengungkapkan • Each member of the Board of Commissioners must
kepemilikan saham yang mencapai 5% atau lebih dari report any share ownership of 5% or more of the paid-up
modal disetor, yang meliputi jenis dan jumlah lembar capital, which includes types and number of shares in the
saham di dalam Perseroan. Company.
• Setiap anggota Dewan Komisaris wajib melaporkan setiap • Each member of the Board of Commissioners must
perubahan atas kepemilikan saham Perseroan kepada report to the Corporate Secretary any changes of share
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Governansi Korporat
Sekretaris Perusahaan selambat-lambatnya 1 (satu) hari ownership in the Company no later than 1 (one) day
sebelum melakukan transaksi saham Perseroan (jika ada), before entering into the transaction of the Company’s
untuk dilaporkan oleh Sekretaris Perusahaan ke OJK dan share (if any), to be reported by the Corporate Secretary
BEI selambat-lambatnya 2 (dua) hari kerja sejak terjadinya to OJK and IDX no later than 2 (two) working days since
perubahan kepemilikan tersebut. [ACGS A.7.1.] such changes happen. [ACGS A.7.1.]
Bapak Franky Oesman Widjaja (Presiden Komisaris Perseroan) Mr. Franky Oesman Widjaja (the President Commissioner of
memiliki kepemilikan saham dalam Perseroan secara tidak the Company) indirectly owns the Company’s shares through
langsung melalui PT Sinar Mas Tunggal. Informasi mengenai PT Sinar Mas Tunggal. Information regarding the ownership
kepemilikan saham Perseroan oleh Bapak Franky Oesman of the Company’s shares by Mr. Franky Oesman Widjaja
Widjaja dapat dilihat pada bagian Profil Perusahaan, can be seen in the Company Profile section, Shareholding
sub-bagian Komposisi Pemegang Saham dan sub-bagian Composition subsection and Corporate Structure subsection.
Struktur Perusahaan. Selain Bapak Franky Oesman Widjaja, Apart from Mr. Franky Oesman Widjaja, other members of the
anggota Dewan Komisaris lainnya tidak memiliki saham di Board of Commissioners do not own shares in the Company,
Perseroan, baik secara langsung maupun tidak langsung. [GRI either directly or indirectly. [GRI 2-15-b]
2-15-b]
Jumlah Saham Perdagangan Saham Jumlah Saham
Nama & Jabatan per 1 Jan 2023 1 Jan - 31 Des 2023 per 31 Des 2023
Name & Position Number of Shares Shares Trading Number of Shares
as of Jan 1, 2023 1 Jan - 31 Dec 2023 as of Dec 31, 2023
Franky Oesman Widjaja*)
Presiden Komisaris 461,552,320 - 461,552,320
President Commissioner
Dr.-Ing. Evita Herawati Legowo
Komisaris Independen 0 - 0
Independent Commissioner
Dr. Robert Arthur Simanjuntak
Komisaris Independen 0 - 0
Independent Commissioner
Ir. F.X. Sutijastoto M.A.
Komisaris Independen 0 - 0
Independent Commissioner
Dr. Hendrikus Passagi, S.Sos., S.H., M.H., M.Sc.
Komisaris Independen 0 - 0
Independent Commissioner
Keterangan / Notes:
*) Bapak Franky Oesman Widjaja, Bapak Indra Widjaja, dan Bapak Muktar Widjaja secara kolektif dianggap sebagai pemilik manfaat akhir dari PT Sinar Mas Tunggal,
pemegang saham langsung Perseroan
*) Mr. Franky Oesman Widjaja, Mr. Indra Widjaja, and Mr. Muktar Widjaja are collectively considered as the ultimate beneficial owners of PT Sinar Mas Tunggal, the
direct shareholder of the Company
Selama tahun 2023, tidak terdapat transaksi saham Perseroan Throughout 2023, there were no transactions on the
yang dilakukan oleh anggota Dewan Komisaris, sehingga Company’s shares made by the members of the Board of
per 31 Desember 2023 kepemilikan saham Perseroan oleh Commissioners, hence as of December 31, 2023, there were
anggota Dewan Komisaris tidak mengalami perubahan. [ACGS no changes in ownership of the Company’s shares by the
D.5.1.] members of the Board of Commissioners. [ACGS D.5.1.]
Komisaris Independen Independent Commissioners
Komisaris Independen adalah anggota Dewan Komisaris Independent Commissioners are members of the Board of
yang tidak memiliki hubungan afiliasi dan kepentingan Commissioners who do not have any affiliation or interest
apapun dengan Direksi maupun anggota Dewan Komisaris with any of the members of the Board of Directors or other
lainnya sehingga tidak mempengaruhi kemampuannya dalam members of the Board of Commissioners so that his/her
bertindak untuk kepentingan perusahaan secara independen. ability to act independently for the Company’s interest is not
affected.
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Corporate Governance
Tugas Komisaris Independen Duties of the Independent Commissioners
Selain melakukan tugas umum anggota Dewan Komisaris, Komisaris In addition to carrying out their general duties as members of the Board
Independen menjalankan beberapa tugas tambahan, antara lain: of Commissioners, Independent Commissioners also carry out several
additional duties, such as to:
• mengupayakan perlakuan yang adil terhadap pemegang saham • support fair treatment towards minority shareholders
minoritas
• memberikan saran untuk menjaga kepentingan masyarakat di sekitar • provide advice to safeguard the interests of local communities
wilayah Perseroan dan entitas anak serta kepentingan para pemangku surrounding the premises of the Company and its subsidiaries as well
kepentingan lainnya as the interests of other stakeholders
• mengawasi kepatuhan pada peraturan dan perundangan yang berlaku • oversee the compliance with prevailing laws and regulations
• meningkatkan akuntabilitas organ-organ di dalam Perseroan • increase the accountability of the organs within the Company
• meninjau transaksi dengan pihak berelasi yang material untuk • review material transactions with related parties to ensure that such
memastikan bahwa transaksi tersebut dilakukan secara wajar dengan transactions are carried out on an arm’s length basis in the best
mempertimbangkan kepentingan Perseroan interest of the Company
• mengadakan rapat terpisah sekurangnya 1 (satu) kali dalam setahun, • hold a separate meeting at least once a year without the presence of
tanpa kehadiran pejabat eksekutif executive officers
Kriteria Umum Pengangkatan Komisaris Independen General Criteria for the Appointment of Independent Commissioners
Perseroan menetapkan kriteria umum Komisaris Independen sebagai The Company established general requirements for an Independent
berikut: Commissioner as follows:
• bukan merupakan orang yang bekerja atau mempunyai wewenang • has not worked or has the authority and responsibility to plan, lead,
dan tanggung jawab merencanakan, memimpin, mengendalikan, atau control, or supervise the activities of the Company in the last 6 (six)
mengawasi kegiatan Perseroan dalam waktu 6 (enam) bulan terakhir, months, except for reappointment as an Independent Commissioner
kecuali untuk pengangkatan kembali sebagai Komisaris Independen of the Company in the following period
Perseroan pada periode berikutnya
• tidak mempunyai saham, baik langsung maupun tidak langsung, • does not own shares, either directly or indirectly in the Company
dalam Perseroan
• mampu melakukan perbuatan hukum • has the ability to perform legal acts
• tidak pernah dinyatakan pailit atau menjadi anggota pengurus yang • has never been declared bankrupt or been a board member
menyebabkan perusahaan dinyatakan pailit responsible for a company’s bankruptcy
• tidak mempunyai hubungan afiliasi dengan Perseroan, anggota Dewan • has no affiliation with the Company, other members of the Board
Komisaris lainnya, anggota Direksi, ataupun Pemegang Saham Utama of Commissioners, members of the Board of Directors, or the Main
Perseroan Shareholders of the Company
• tidak mempunyai hubungan usaha, baik langsung maupun tidak • has no business relationship, either directly or indirectly, with the
langsung, dengan Perseroan Company
• memahami ketentuan perundang-undangan yang relevan • has a good understanding of relevant laws and regulations
• memiliki integritas • has integrity
• mampu berkomunikasi dan bekerja sama dengan orang lain • has the ability to communicate and cooperate with others
• memiliki wawasan, pengetahuan, dan pengalaman yang relevan • has insight, knowledge, and experience relevant to the Company’s
dengan bisnis Perseroan business
Pengangkatan, Pemberhentian, dan Masa Jabatan Komisaris Appointment, Dismissal, and Term of Office of Independent
Independen Commissioners
Usulan dan pemilihan Komisaris Independen dilakukan oleh Dewan Recommendations and elections of Independent Commissioners are
Komisaris dengan memperhatikan rekomendasi Komite Nominasi, untuk carried out by the Board of Commissioners by taking into account
kemudian diusulkan persetujuan pengangkatannya kepada pemegang the recommendations from the Nomination Committee. Approval of
saham Perseroan dalam RUPS. such recommendations should then be proposed to the Company’s
shareholders at the GMS.
Komisaris Independen diperkenankan untuk menjabat selama 2 (dua) Each Independent Commissioner is allowed to serve for 2 (two) periods
periode masa jabatan dan dapat diangkat kembali untuk periode and may be re-appointed for another period as long as he/she declares
selanjutnya sepanjang Komisaris Independen yang bersangkutan his/her independency to the GMS. [GRI 2-10-b]
menyatakan independensinya kepada RUPS. [GRI 2-10-b]
Adapun ketentuan sehubungan dengan pemberhentian atau berakhirnya As for the provisions in connection with the dismissal or expiration of
jabatan Komisaris Independen, tata cara pengangkatan, penggantian, the position of the Independent Commissioner, the procedures for the
pemberhentian, atau pengunduran diri Komisaris Independen Perseroan appointment, replacement, dismissal, or resignation of the Company’s
dilakukan sesuai dengan tata cara pengangkatan, penggantian, Independent Commissioner are carried out in accordance with the
pemberhentian, atau pengunduran diri Dewan Komisaris Perseroan. procedures for the appointment, replacement, dismissal, or resignation
of the Company’s Board of Commissioners.
Untuk menjaga independensi pengawasan atas pengelolaan To maintain the independence of supervision over the
perusahaan dan hak pemegang saham, sejak tahun 2009 management of the company and shareholder rights,
Perseroan telah mengangkat Komisaris Independen. Pada since 2009, the Company has appointed Independent
akhir tahun 2023, jumlah Komisaris Independen mewakili Commissioners. As of the end of 2023, Independent
80% dari total anggota Dewan Komisaris dimana hal ini telah Commissioners represent 80% of the Board of
memenuhi ketentuan OJK. Komisaris Independen Perseroan Commissioners, which complied with OJK’s provisions. The
telah memberikan pernyataan independensi kembali pada Independent Commissioners of the Company redeclared
tanggal 24 Januari 2023. [GRI 2-9-c] their independency on January 24, 2023. [GRI 2-9-c]
Seluruh Komisaris Independen Perseroan telah memenuhi All Independent Commissioners of the Company fulfilled
ketentuan rangkap jabatan sebagaimana dipersyaratkan the concurrent positions requirements as stipulated in OJK
dalam Peraturan OJK No. 33/POJK.04/2014 tentang Direksi Regulation No. 33/POJK.04/2014 on the Board of Directors
dan Dewan Komisaris Emiten atau Perusahaan Publik. and the Board of Commissioners of Issuers or Public
Companies.
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Governansi Korporat
DIREKSI
Board of Directors
Direksi adalah organ Perseroan yang berwenang untuk The Board of Directors is an organ of the Company authorized
melakukan segala tindakan kepengurusan Perseroan, mewakili to perform the management of the Company, represents
Perseroan di dalam dan di luar pengadilan, dan bertanggung the Company in and out of court, and is responsible for
jawab atas kelangsungran jangka panjang perusahaan. Direksi the long-term sustainability of the Company. The Board of
bertanggung jawab atas pelaksanaan tugas dan tanggung Directors is accountable for the performance of its duties and
jawabnya kepada pemegang saham dalam RUPS. responsibilities to the shareholders in the GMS.
Piagam Direksi [ACGS E.1.1.] Charter of the Board of Directors [ACGS
E.1.1.]
Dalam melaksanakan tugas dan tanggung jawabnya, Direksi In performing its duties and responsibilities, the Board of
berpedoman kepada Piagam Direksi. Directors is guided by the Charter of the Board of Directors.
Piagam Direksi Perseroan diterbitkan pada tanggal 4 The Company’s Charter of the Board of Directors was issued
Desember 2015 dan memuat hal-hal sebagai berikut: on December 4, 2015. It covers the following items:
• Landasan Hukum • Legal Basis
• Nilai dan Etika • Values and Ethics
• Komposisi dan Kriteria • Composition and Criteria
• Pengangkatan, Pemberhentian, dan Masa Jabatan • Appointment, Dismissal, and Term of Office
• Program Orientasi dan Pelatihan • Orientation and Training Programs
• Waktu Kerja • Working Hours
• Rangkap Jabatan • Concurrent Positions
• Tanggung Jawab dan Wewenang • Responsibilities and Authorities
• Rapat • Meetings
• Pelaporan • Reporting
• Transparansi • Transparency
• Larangan • Prohibitions
• Sanksi • Sanction
Dengan berpedoman pada Piagam Direksi, Direksi diharapkan By referring to the Charter of the Board of Directors, it
dapat menjalankan tugas dan tanggung jawab pengelolaan is expected that the Board of Directors can carry out its
perusahaan dengan profesional, efektif, transparan, duties and responsibilities of managing the company in a
kompeten, independen, dan dapat dipertanggungjawabkan. professional, effective, transparent, competent, independent,
and accountable manner.
Piagam Direksi telah dipublikasikan di situs web Perseroan The Charter of the Board of Directors is available on the
dan akan ditinjau secara berkala sebagaimana diperlukan. Company’s website and will be reviewed periodically as
necessary.
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Corporate Governance
Tugas, Wewenang, dan Tanggung Jawab Duties, Authorities, and Responsibilities of
Direksi the Board of Directors
[ACGS E.1.3.] [ACGS E.1.3.]
Tugas, wewenang, dan tanggung jawab Direksi diatur dalam Anggaran Duties, authorities, and responsibilities of the Board of Directors are
Dasar dan Piagam Direksi Perseroan. stipulated in the Company’s Articles of Association and Charter of the
Board of Directors.
Tugas Duties
Direksi memiliki tugas sebagai berikut: The Board of Directors has the following duties:
• merumuskan rencana jangka panjang Perseroan dan mengkaji serta • formulate the Company’s long-term plan and review and approve the
menyetujui visi dan misi Perseroan minimal 1 (satu) kali dalam 5 (lima) Company’s vision and mission, for at least once every 5 (five) years
tahun
• memimpin dan mengurus Perseroan sesuai dengan maksud dan tujuan • lead and manage the Company in accordance with the Company’s
Perseroan, dengan itikad baik dan kehati-hatian, untuk kepentingan purpose and objective, in good faith and prudence, for the Company’s
Perseroan, tanpa adanya benturan kepentingan [ACGS A.8.2.] interests, without any conflict of interest [ACGS A.8.2.]
• menjalankan GCG, menciptakan struktur pengendalian internal, • implement GCG, create an internal control structure, ensure the
menjamin terselenggaranya fungsi audit internal Perseroan dalam implementation of the Company’s internal audit function in every
setiap kegiatan usaha Perseroan sesuai dengan kebijakan atau arahan business activity of the Company in accordance with the policies or
yang diberikan oleh Dewan Komisaris guidance from the Board of Commissioners
• menyiapkan rencana pengembangan, rencana kerja, dan anggaran • prepare development plans, business plans, and annual budget of
tahunan Perseroan, termasuk rencana lainnya yang berhubungan the Company, including any other plans related to the Company’s
dengan pelaksanaan usaha dari Perseroan dan menyampaikannya business and convey them to the Board of Commissioners to obtain
kepada Dewan Komisaris untuk dimintakan persetujuan, sebelum its approval, before the beginning of the next financial year, by taking
dimulainya tahun buku yang akan datang, dengan memperhatikan into account the prevailing laws and regulations in the capital market
peraturan perundang-undangan yang berlaku di pasar modal
• merancang dan menelaah struktur organisasi Perseroan secara berkala • design and review the organizational structure of the Company
periodically
• memelihara dan mengurus kekayaan Perseroan untuk kepentingan • maintain and manage the Company’s assets for the Company’s interest
Perseroan
• mengadakan dan memelihara pembukuan dan administrasi Perseroan • administer and maintain the Company’s accounts and administration
sesuai dengan kelaziman yang berlaku bagi suatu perusahaan in accordance with the ordinary course of business
• menyusun sistem akuntansi berdasarkan prinsip pengendalian internal, • develop an accounting system based on the principles of internal
terutama pemisahan fungsi pengurusan, pencatatan, penyimpanan, control, particularly on the separation of the management, recording,
dan pengawasan filing, and supervision functions
• memberikan pertanggungjawaban dan segala keterangan tentang • deliver accountability and all information on the condition and the
keadaan dan jalannya Perseroan, berupa laporan kegiatan Perseroan, course of the Company, in the form of Company’s activity reports,
termasuk Laporan Keuangan, baik dalam bentuk Laporan Tahunan including Financial Statements, either in the form of Annual Reports or
maupun dalam bentuk laporan berkala lainnya, menurut cara dan any other forms of periodic reports, in accordance with the procedure
waktu yang ditentukan dalam Anggaran Dasar Perseroan dan/atau and schedule stipulated in the Articles of Association of the Company
setiap kali diminta oleh Dewan Komisaris and/or anytime requested by the Board of Commissioners
• menyusun dan menyerahkan Laporan Keuangan Perseroan kepada AP • prepare and deliver the Company’s Financial Statement to AP to be
untuk diperiksa audited
• menyediakan data dan informasi yang akurat, relevan, dan tepat • provide accurate, relevant, and timely data and information to the
waktu kepada Dewan Komisaris Board of Commissioners
• membentuk Unit Audit Internal yang dipimpin oleh Kepala Unit • establish an Internal Audit Unit chaired by a Head of Internal Audit
Audit Internal dan dapat membentuk komite atau unit lainnya (jika Unit and may form other committees or units (if necessary)
diperlukan)
• menindaklanjuti temuan audit dan rekomendasi dari Komite Audit, • follow up audit findings and recommendations from the Audit
Unit Audit Internal, auditor eksternal, dan/atau hasil pengawasan Committee, Internal Audit Unit, external auditor, and/or supervisory
otoritas yang berwenang notice from competent authorities
• menyampaikan laporan pertanggungjawaban atas pengurusan • file accountability reports on the management of the Company for 1
Perseroan selama 1 (satu) tahun kepada RUPS selambat-lambatnya 6 (one) year to the GMS at the latest 6 (six) months after the closing of
(enam) bulan setelah tahun buku Perseroan ditutup the financial year of the Company
• menyampaikan laporan dan keterbukaan informasi kepada OJK, • submit reports and information disclosures to OJK, IDX, and any other
BEI, dan instansi berwenang lainnya sesuai peraturan perundang- authorities in accordance with the prevailing laws and regulations
undangan yang berlaku
• melakukan Paparan Publik minimal 1 (satu) kali dalam setahun, sesuai • hold a Public Expose at least once a year, in accordance with the
prosedur dan persyaratan yang ditetapkan oleh peraturan perundang- procedure and requirements stipulated in the prevailing capital
undangan pasar modal yang berlaku market laws and regulations
• membina hubungan kerja yang baik, terbuka, konstruktif, dan • foster good, open, constructive, and professional working
profesional dengan anggota Direksi lainnya, Dewan Komisaris, relationships with other members of the Board of Directors, Board of
Komite, dan karyawan untuk kepentingan terbaik Perseroan Commissioners, Committees, and employees in the best interests of
the Company
• melakukan evaluasi atas kinerja unit yang membantu pelaksanaan • evaluate the performance of units that assist in the implementation of
tugas dan tanggung jawab Direksi the duties and responsibilities of the Board of Directors
• menjalankan tugas-tugas lainnya sesuai dengan Anggaran Dasar • carry out other duties in accordance with the Company’s Articles of
Perseroan, keputusan RUPS, dan peraturan perundang-undangan Association, GMS’ resolutions, and applicable laws and regulations
yang berlaku
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Governansi Korporat
Tugas, Wewenang, dan Tanggung Jawab Duties, Authorities, and Responsibilities of
Direksi the Board of Directors
[ACGS E.1.3.] [ACGS E.1.3.]
Wewenang Authorities
Kewenangan 2 (dua) orang Direktur secara bersama-sama sebagaimana The collective authority of 2 (two) Directors according to the Company’s
diatur dalam Anggaran Dasar Perseroan, antara lain sebagai berikut: Articles of Association, include the followings:
• mewakili Perseroan, baik di dalam maupun di luar pengadilan tentang • represent the Company, either inside or outside the court regarding all
segala hal dan dalam segala kejadian matters and in all events
• mengikat Perseroan dengan pihak lain dan pihak lain dengan • bind the Company with other parties and to bind other parties with
Perseroan the Company
• dengan persetujuan Dewan Komisaris: • with approval of the Board of Commissioners:
− meminjam atau meminjamkan uang atas nama Perseroan − borrow or lend money on behalf of the Company
− mendirikan suatu usaha atau turut serta pada perusahaan lain baik − establish businesses or participate in other domestic or foreign
di dalam maupun di luar negeri companies
− membeli barang yang tidak bergerak di luar kegiatan usaha sehari- − purchase fixed assets other than that of daily business activities with
hari dengan nilai lebih dari Rp5.000.000.000 (lima miliar Rupiah) a value of more than Rp5,000,000,000 (five billion Rupiah)
− menyewa atau menyewakan harta Perseroan di luar kegiatan usaha − rent or lease out the Company’s assets other than that of daily
sehari-hari dengan nilai lebih dari Rp5.000.000.000 (lima miliar business activities with a value of more than Rp5,000,000,000 (five
Rupiah) billion Rupiah)
− menjual atau melepaskan hak-hak atas harta tetap dan perusahaan- − sell or release the rights of fixed assets and companies or encumber
perusahaan atau memberati harta kekayaan Perseroan yang fixed assets of the Company with value of up to 50% (fifty percent)
nilainya kurang dari atau sampai dengan 50% (lima puluh persen) of the Company’s net worth
dari jumlah kekayaan bersih Perseroan
− mengikat Perseroan sebagai penjamin yang nilainya kurang dari − bind the Company as a guarantor with value of up to 50% (fifty
atau sampai dengan 50% (lima puluh persen) dari jumlah kekayaan percent) of the Company’s net worth
bersih Perseroan
− membeli perusahaan − acquire a company
• dengan persetujuan RUPS: • with the approval of the GMS:
− menjalankan perbuatan hukum sehubungan dengan transaksi − carry out legal actions related to conflict-of-interest transactions
benturan kepentingan
− mengalihkan kekayaan Perseroan atau menjadikan jaminan utang − transfer or collateralize the assets of the Company, which is more
kekayaan Perseroan, yang merupakan lebih dari 50% (lima puluh than 50% (fifty percent) of the total net worth of the Company in 1
persen) jumlah kekayaan bersih Perseroan dalam 1 (satu) tahun (one) financial year, in 1 (one) transaction or more, related to one
buku, baik dalam 1 (satu) transaksi atau lebih, baik yang berkaitan another or not, in accordance with the provisions of Article 102 of
satu sama lain maupun tidak, sesuai dengan ketentuan Pasal 102 UUPT
UUPT
− mengajukan kepailitan Perseroan − file for bankruptcy of the Company
Perseroan mensyaratkan anggota Direksi tertentu untuk tidak terlibat The Company requires certain members of the Board of Directors not to
dalam pembahasan rapat pada agenda tertentu dalam hal anggota be involved in meeting discussions on certain agendas in the event that
Direksi yang bersangkutan memiliki benturan kepentingan dengan the member of the Board of Directors concerned has a conflict of interest
agenda yang akan dibahas. Perseroan juga melarang anggota Direksi with the agenda to be discussed. The Company also prohibits members
untuk mewakili Perseroan dalam hal terjadi perkara di pengadilan of the Board of Directors from representing the Company in the event
antara Perseroan dengan anggota Direksi yang bersangkutan, atau that a particular member of the Board of Directors has an ongoing case
anggota Direksi yang bersangkutan mempunyai benturan kepentingan in court against the Company, or he/she has conflicts of interest with the
dengan Perseroan, atau anggota Direksi yang bersangkutan sedang Company, or he/she is being temporarily dismissed. [GRI 2-15-a] [ACGS
diberhentikan untuk sementara waktu. [GRI 2-15-a] [ACGS A.8.2.] A.8.2.]
Tanggung Jawab Responsibilities
Berdasarkan Anggaran Dasar Perseroan, setiap anggota Direksi In accordance with the Company’s Articles of Association, each member
bertanggung jawab secara tanggung renteng atas kerugian Perseroan of the Board of Directors is jointly and severally liable for the losses
yang disebabkan oleh kesalahan atau kelalaian anggota Direksi dalam sustained by the Company caused by fault or negligence of the members
menjalankan tugasnya. of the Board of Directors in carrying out their duties.
Anggota Direksi tidak dapat dimintakan pertanggungjawaban atas The member of the Board of Directors shall not be held liable for any
kerugian Perseroan apabila dapat membuktikan bahwa: loss sustained by the Company if he/she can prove that:
• kerugian tersebut bukan karena kesalahan atau kelalaiannya • the loss is not due to his/her fault or negligence
• anggota Direksi telah melakukan pengurusan dengan itikad baik, • he/she has conducted management in good faith, responsibility, and
tanggung jawab, dan kehati-hatian, untuk kepentingan Perseroan, prudence, for the interest of the Company and in accordance with the
dan sesuai dengan maksud dan tujuan Perseroan objectives of the Company
• anggota Direksi tidak mempunyai kepentingan pribadi, baik • he/she has no personal interest, either directly or indirectly, for the
langsung maupun tidak langsung, atas tindakan pengurusan yang management actions which result in losses
mengakibatkan kerugian
• anggota Direksi telah mengambil tindakan untuk mencegah timbulnya • he/she has taken the necessary measures to prevent the occurrence or
atau berlanjutnya kerugian tersebut continuation of such losses
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Corporate Governance
Komposisi dan Keberagaman Direksi Composition and Diversity of the Board
[GRI 2-9-c] of Directors [GRI-2-9-c]
Sesuai dengan Anggaran Dasar dan Piagam Direksi Perseroan, In accordance with the Company’s Articles of Association and
Direksi Perseroan terdiri dari sekurang-kurangnya 3 (tiga) the Charter of the Board of Directors, the Board of Directors
orang anggota yang dipimpin oleh seorang Presiden Direktur shall consist of at least 3 (three) members, chaired by a
di mana salah satu Direktur lainnya dapat diangkat sebagai President Director of which one of the other Directors can be
Wakil Presiden Direktur. appointed as Vice President Director.
Per 31 Desember 2023, Direksi Perseroan terdiri dari 6 (enam) As of December 31, 2023, the Company’s Board of Directors
orang anggota, termasuk di antaranya 1 (satu) orang Presiden consisted of 6 (six) members, including 1 (one) President
Direktur dan 1 (satu) orang Wakil Presiden Direktur. Director and 1 (one) Vice President Director.
33%
17%
50%
33% 33%
33%
Laki - laki / Male Sarjana / Bachelor <50 Tahun / Years
Perempuan / Female Magister / Master 51 - 60 Tahun / Years
Doktor / Doctor 61 - 70 Tahun / Years
Perseroan memahami bahwa keberagaman anggota Direksi The Company understands that diversity in members of
sangat penting untuk menjaga efektivitas pengambilan the Board of Directors is very important to maintain the
keputusan dan pengurusan/pengelolaan perusahaan, effectiveness of decision-making and management of the
mempertahankan keunggulan kompetitif, dan meningkatkan company, maintain competitive advantage, and improve
kinerja keberlanjutan Perseroan secara terukur. Oleh karena the Company’s sustainable performance in a measurable
itu, Perseroan menetapkan jumlah dan komposisi Direksi manner. Therefore, the Company determines the number
Perseroan dengan mempertimbangkan kondisi Perseroan and composition of the Company’s Directors by considering
dan efektivitas pengambilan keputusan dan pengelolaan the condition of the Company and the effectiveness of
perusahaan, keberagaman latar belakang, kompetensi, decision-making and company management, the diversity of
usia, dan pengalaman kerja masing-masing anggota – background, competency, age, and work experience of each
tanpa membedakan suku, agama, jenis kelamin, dan member - regardless of ethnicity, religion, gender, and race.
ras. Masing-masing anggota Direksi memiliki komitmen, Each member of the Board of Directors has the knowledge
pengetahuan, kemampuan, pengalaman, dan keahlian di and/or expertise in the field needed by the Company.
bidang yang dibutuhkan Perseroan. [ACGS (B).E.1.2.] [ACGS (B).E.1.2.]
Jumlah, komposisi, dan keberagaman anggota Direksi ditinjau The number, composition, and diversity of members of the
secara berkala oleh Komite Nominasi dan Remunerasi. Board of Directors are reviewed regularly by the Nomination
and Remuneration Committee.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 207
Page 208
Governansi Korporat
Komposisi dan keberagaman Direksi Perseroan disajikan The composition and diversity of the Company’s Board of
pada tabel berikut: [GRI 2-9-a] [GRI 2-9-b] [GRI 2-9-c] [ACGS (P)E.2.2.] Directors are presented in the table below: [GRI 2-9-a] [GRI 2-9-b]
[GRI 2-9-c] [ACGS (P)E.2.2.]
Dasar Hukum
Jenis Akhir Masa
Nama & Jabatan Usia Pendidikan Kompetensi Pengangkatan
Kelamin Jabatan
Name & Position Age Education Competency Legal Basis of
Gender End of Term
Appointment
Lay Krisnan Cahya*)**) Pria 63 • Sarjana Akuntansi Manajemen Keputusan RUPST RUPST 2024
Presiden Direktur (eksekutif) Umum tanggal 18 Juni
President Director 2019 (periode ke-3)
(executive)
Male • Bachelor of General AGM resolution AGM 2024
Accounting Management dated June 18,
2019 (3rd tenure)
Lokita Prasetya**) Pria 58 • Sarjana Teknik Mesin Ketenagalistrikan Keputusan RUPST RUPST 2024
Wakil Presiden Direktur • Magister Manajemen & Pertambangan tanggal 28 Mei
(eksekutif) Batu Bara 2021 (periode ke-1)
Vice President Director
(executive)
Male • Bachelor of Power AGM resolution AGM 2024
Mechanical Generation & dated May 28, 2021
Engineering Coal Mining (1st tenure)
• Master of
Management
Hermawan Tarjono**) Pria 56 • Sarjana Teknik Sumber Daya Keputusan RUPST RUPST 2024
Direktur (eksekutif) Elektro Manusia tanggal 18 Juni
Director (executive) • Magister Manajemen 2019 (periode ke-3)
• Doktor Ilmu Ekonomi
Male • Bachelor of Electrical Human AGM resolution AGM 2024
Engineering Resources dated June 18,
• Master of Business 2019 (3rd tenure)
Administration
• Doctor of Economics
Handhianto Suryo Pria 60 • Sarjana Ekonomi dan Teknologi Keputusan RUPST RUPST 2024
Kentjono**) Matematika Terapan tanggal 28 Mei
Direktur (eksekutif) • MA/MSc Ekonomi 2021 (periode ke-1)
Director (executive) dan Matematika
Terapan
• MBA Bisnis
Internasional
• Ph.D. Matematika
Terapan
Male • Bachelor of Technology AGM resolution AGM 2024
Economics dated May 28, 2021
and Applied (1st tenure)
Mathematics
• MA/MSC in
Economics
and Applied
Mathematics
• MBA in International
Business
• Ph.D. in Applied
Mathematics
Daniel Cahya**) Pria 34 • Sarjana Keuangan Keuangan Keputusan RUPST RUPST 2024
Direktur (eksekutif) • Magister Bisnis tanggal 28 Mei
Director (executive) 2021 (periode ke-1)
Male • Bachelor of Finance Finance AGM resolution AGM 2024
• Master of Commerce dated May 28, 2021
(1st tenure)
208 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Dasar Hukum
Jenis Akhir Masa
Nama & Jabatan Usia Pendidikan Kompetensi Pengangkatan
Kelamin Jabatan
Name & Position Age Education Competency Legal Basis of
Gender End of Term
Appointment
Alex Sutanto**) Pria 38 • Sarjana Akuntansi Keuangan Keputusan RUPST RUPST 2024
Direktur (eksekutif) • Akuntan Profesional tanggal 28 Mei
Director (executive) 2021 (periode ke-1)
Male • Bachelor of Finance AGM resolution AGM 2024
Accounting dated May 28, 2021
• Professional (1st tenure)
Accountant
Keterangan / Notes:
*) Ketua badan tata kelola tertinggi dan pejabat eksekutif tertinggi dalam Perseroan dijabat oleh 2 (dua) orang yang berbeda. Ketua badan tata kelola tertinggi
dijabat oleh Bapak Franky Oesman Widjaja, sedangkan pejabat eksekutif tertinggi dijabat oleh Bapak Lay Krisnan Cahya. [GRI 2-11-a] [ACGS E.4.1.]
**) Bapak Lay Krisnan Cahya menjabat sebagai pejabat eksekutif tertinggi sejak tahun 2009. Tidak ada direktur lainnya yang sebelumnya menjabat sebagai pejabat
eksekutif tertinggi Perseroan pada 2 (dua) tahun terakhir. [ACGS E.4.3.]
*) The chairperson of the highest governance body and the chief executive officer in the Company were held by 2 (two) different people. The chairperson of the
highest governance body is held by Mr. Franky Oesman Widjaja, while the chief executive officer is held by Mr. Lay Krisnan Cahya. [GRI 2-11-a] [ACGS E.4.1].
**) Mr. Lay Krisnan Cahya has served as the highest executive officer since 2009. There are no other directors who have previously served as the Company’s highest
executive officer in the last 2 (two) years. [ACGS E.4.3.]
Kriteria Pengangkatan Direksi Appointment Criteria for the Board of Directors
[GRI 2-10-b] [ACGS E.3.10.] [GRI 2-10-b] [ACGS E.3.10.]
Perseroan menetapkan persyaratan umum bagi orang perorangan untuk The Company has established general requirements for individuals to be
dapat diangkat sebagai anggota Direksi Perseroan, sebagai berikut: appointed as members of the Company’s Board of Directors, as follows:
• mempunyai akhlak, moral, dan integritas yang baik • having good character, morals, and integrity
• cakap melakukan perbuatan hukum • being capable of conducting any legal act
• dalam 5 (lima) tahun sebelum pengangkatan dan selama menjabat: • within 5 (five) years prior to his/her appointment and during his/her
term of office:
− tidak pernah dinyatakan pailit − having never been declared bankrupt
− tidak pernah menjadi anggota Direksi dan/atau anggota Dewan − having never been a member of a Board of Directors and/or Board
Komisaris yang dinyatakan bersalah menyebabkan suatu of Commissioners who was found guilty of causing a company to
perusahaan dinyatakan pailit go bankrupt
− tidak pernah dihukum karena melakukan tindak pidana yang − having never been sentenced for a criminal action that was
merugikan keuangan negara dan/atau yang berkaitan dengan detrimental to the state finances and/or related to the financial
sektor keuangan sector
− tidak pernah menjadi anggota Direksi dan/atau anggota Dewan − having never been a member of a Board of Directors and/or Board
Komisaris yang selama menjabat: of Commissioners of which during his/her term of office:
• pernah tidak menyelenggarakan RUPST • he/she did not hold the AGM
• pertanggungjawabannya sebagai anggota Direksi dan/atau • his/her accountability as member of the Board of Directors and/
anggota Dewan Komisaris pernah tidak diterima oleh RUPS or member of the Board of Commissioners was rejected by the
atau pernah tidak memberikan pertanggungjawaban sebagai GMS, or he/she failed to provide his/her accountability as a
anggota Direksi dan/atau anggota Dewan Komisaris kepada member of the Board of Directors and/or member of the Board
RUPS of Commissioners to the GMS
• pernah menyebabkan perusahaan yang memperoleh izin, • he/she had caused a company that had obtained licenses,
persetujuan, atau pendaftaran dari OJK tidak memenuhi approvals, or registration statement from OJK to fail to comply
kewajiban menyampaikan laporan tahunan dan/atau laporan with its obligation to submit its annual report and/or financial
keuangan kepada OJK statements to OJK
• memiliki komitmen untuk mematuhi peraturan perundang-undangan • being committed to complying with laws and regulations
• memiliki pengetahuan dan/atau keahlian di bidang yang dibutuhkan • having the knowledge and/or expertise in the required field
Persyaratan umum ini tercantum dalam Anggaran Dasar Perseroan. These general requirements are stated in the Articles of Association of
the Company.
Perseroan tidak memiliki anggota Direksi yang sebelumnya merupakan The Company does not have any members of the Board of Directors
karyawan atau mitra dari auditor eksternal Perseroan dalam 2 (dua) tahun who were previously employees or partners of the Company’s external
terakhir. [ACGS (P)E.3.1.] auditors in the last 2 (two) years. [ACGS (P)E.3.1.]
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 209
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Governansi Korporat
Pengangkatan, Pemberhentian, dan Masa Jabatan Direksi Appointment, Dismissal, and Term of Office of the Board of Directors
[GRI 2-9-c] [GRI 2-9-c]
Usulan terkait pengangkatan, pemberhentian, dan/atau penggantian Proposals related to the appointment, dismissal, and/or replacement
anggota Direksi diajukan oleh Dewan Komisaris dengan memperhatikan of members of the Board of Directors are made by the Board of
rekomendasi Komite Nominasi. Commissioners by considering the recommendations of the Nomination
Committee.
Keputusan pengangkatan, pemberhentian, dan/atau penggantian Decisions on the appointment, dismissal, and/or replacement of
anggota Direksi diperoleh melalui persetujuan pemegang saham members of the Board of Directors are obtained through the approval of
Perseroan dalam RUPS. Pengangkatan anggota Direksi berlaku efektif the Company’s shareholders at the GMS. The appointment of members
sejak tanggal ditetapkan oleh RUPS. of the Board of Directors is effective as of the date determined by the
GMS.
Anggota Direksi diangkat dan diberhentikan oleh RUPS, umumnya untuk Each member of the Board of Directors is appointed and dismissed
jangka waktu 5 (lima) tahun. RUPS berhak memberhentikan anggota by the GMS, generally for a term of 5 (five) years. The GMS also holds
Direksi setiap waktu sebelum masa jabatannya berakhir. [ACGS E.3.11.] the authority to dismiss members of the Board of Directors at any time
before his/her term of office expires. [ACGS E.3.11.]
Jabatan anggota Direksi dengan sendirinya berakhir, dalam hal: The office of a member of the Board of Directors shall terminate in the
event that:
• masa jabatan anggota Direksi berakhir • his/her term of office expires
• anggota Direksi mengajukan pengunduran diri sesuai dengan • he/she submits his/her resignation in accordance with the provisions
ketentuan yang tercantum dalam Anggaran Dasar Perseroan stated in the Articles of Association of the Company
• anggota Direksi meninggal dunia • he/she passes away
• anggota Direksi diberhentikan berdasarkan keputusan RUPS • he/she is dismissed by the GMS
• anggota Direksi dinyatakan pailit atau asetnya ditaruh di bawah • he/she is declared bankrupt, or his/her assets are placed under
pengampuan berdasarkan suatu keputusan pengadilan custody based on a court decision
• anggota Direksi tidak lagi memenuhi persyaratan perundang-undangan • he/she no longer qualifies to comply with the prevailing laws and
yang berlaku, termasuk apabila anggota Direksi yang bersangkutan regulations, including if the member of the Board of Directors
terlibat dalam kejahatan keuangan dan terbukti melakukan kesalahan concerned is involved in financial crimes and is found guilty
Tata cara pengangkatan, penggantian, pemberhentian, atau Procedures for the appointment, replacement, dismissal, or resignation
pengunduran diri anggota Direksi Perseroan dilakukan sesuai dengan of members of the Company’s Board of Directors are performed in
Anggaran Dasar dan Piagam Direksi Perseroan. accordance with the Articles of Association and the Charter of the Board
of Directors of the Company.
Perseroan tidak pernah mengalami kejadian dimana anggota Direksi The Company has never experienced any instances where member of
mengundurkan diri dan mengangkat suatu isu sehubungan dengan tata the Board of Directors resigned and raised governance-related issues.
kelola. [ACGS (P) E.1.2.] [ACGS (P) E.1.2.]
Program Pengenalan Perusahaan bagi Induction Program for New Member(s)
Anggota Direksi Baru [ACGS E.5.1.] of the Board of Directors [ACGS E.5.1.]
Perseroan memiliki kebijakan untuk melaksanakan program The Company has a policy on the implementation of induction
pengenalan perusahaan bagi anggota Direksi baru. Program program for new member of the Board of Directors. This
pengenalan ini bertujuan untuk memperdalam pengetahuan program aims to deepen the knowledge of new member of
anggota Direksi baru terkait Perseroan. the Board of Directors regarding the Company.
Materi program pengenalan perusahaan yang diberikan The induction program covers the following materials:
mencakup:
• gambaran mengenai Perseroan, khususnya mengenai • overview of the Company, particularly regarding its vision,
visi, misi, nilai-nilai, Kode Etik, Piagam Direksi, lini usaha, mission, values, Code of Conduct, Charter of the Board of
strategi perusahaan, kinerja keuangan dan operasi, risiko Directors, business lines, corporate strategy, financial and
usaha, dan masalah-masalah strategis operating performance, business risks, and strategic issues
• tugas, wewenang, dan tanggung jawab Direksi, auditor • duties, authorities, and responsibilities of the Board
internal dan eksternal, Komite Audit, dan Komite Nominasi of Directors, internal and external auditors, the Audit
dan Remunerasi Committee, and the Nomination and Remuneration
Committee
• prinsip-prinsip GCG • GCG principles
Pada tahun 2023, Perseroan tidak melakukan pengangkatan In 2023, the Company did not appoint any new member of the
ataupun penggantian anggota Direksi, sehingga Perseroan Board of Directors, therefore the Company did not conduct
tidak melaksanakan program pengenalan perusahaan kepada the induction program for new member of the Board of
anggota Direksi baru. Directors.
210 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Pelaksanaan Tugas Direksi pada Tahun Implementation of Duties of the Board
2023 of Directors in 2023
Direksi telah melaksanakan tugasnya sesuai dengan Piagam The Board of Directors has carried out its duties in accordance
Direksi. with the Charter of the Board of Directors.
Direksi memiliki tugas dan tanggung jawab untuk memimpin The Board of Directors has the duties and responsibilities
dan melaksanakan kepengurusan Perseroan dengan itikad to lead and carry out the management of the Company in
baik dan kehati-hatian, sesuai dengan Anggaran Dasar dan good faith and prudence, in accordance with the Articles of
Piagam Direksi Perseroan. Dalam pelaksanaannya, Perseroan Association and the Charter of the Board of Directors of the
menerapkan pembagian tugas dan tanggung jawab yang jelas Company. The Company implements a clear division of duties
untuk setiap anggota Direksi untuk menjamin keseimbangan and responsibilities for each member of the Board of Directors
kekuasaan, wewenang, akuntabilitas, serta pengambilan to ensure a balance of power, authority, accountability, as well
keputusan yang tepat. as proper decision-making.
Pelaksanaan tugas dari masing-masing anggota Direksi Duties performed by each member of the Board of Directors
selama tahun 2023, antara lain sebagai berikut: during 2023, among others, were as follows:
Nama & Jabatan Tugas Pelaksanaan Tugas Tahun 2023
Name & Position Duties Implementation of Duties in 2023
Lay Krisnan Cahya Mengkoordinasikan penerapan GCG • Memimpin Perseroan dengan itikad baik, kehati-hatian, dan loyalitas
Presiden Direktur untuk kelangsungan usaha jangka panjang dan meningkatkan nilai
President Director Perseroan
• Menanamkan dan mengelola etika bisnis, budaya, nilai, dan perilaku
organisasi
• Memastikan RUPS, Paparan Publik, rapat Dewan Komisaris, rapat Direksi,
dan rapat Komite diselenggarakan sebagaimana mestinya
• Memastikan anggota rapat internal memiliki informasi yang memadai
yang memungkinkan anggota rapat internal memberikan kontribusi yang
konstruktif dalam rapat
• Memastikan identifikasi dan mitigasi risiko usaha yang penting, termasuk
mitigasi terhadap perubahan iklim serta kemungkinan ancaman terhadap
model bisnis perusahaan, keamanan siber, ketahanan rantai pasokan,
kinerja, solvabilitas, likuiditas dan reputasi perusahaan
• Memastikan sistem pengendalian internal berjalan dengan baik
• Mengidentifikasi dan menghindari terjadinya konflik kepentingan
• Menelaah dan menindaklanjuti temuan audit
• Mengkoordinasikan pelaksanaan program TJSL
• Membangun hubungan baik dengan investor dan calon investor
• Memastikan kepatuhan terhadap peraturan perundang-undangan yang
berlaku
Coordinate the implementation of GCG • Led the Company with good faith, prudence, and loyalty for long-term
business sustainability and increased the value of the Company
• Instilled and managed the business ethics, culture, values, and behavior
throughout the organization
• Ensured that GMS, Public Expose, Board of Commissioners meetings,
Board of Directors meetings, and Committee meetings were held
accordingly
• Ensured that internal meeting members had sufficient information to
enable internal meeting members to provide constructive contributions
to the meeting
• Ensured the identification and mitigation of important business risks,
including mitigation of climate change as well as possible threats to
the company’s business model, cybersecurity, supply chain resilience,
performance, solvency, liquidity, and corporate reputation
• Ensured the effectiveness of the internal control system
• Identified and avoided conflicts of interest
• Reviewed and followed up on audit findings
• Coordinated the execution of CSER programs
• Established good relationships with current and potential investors
• Ensured compliance with the prevailing laws and regulations
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 211
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Governansi Korporat
Nama & Jabatan Tugas Pelaksanaan Tugas Tahun 2023
Name & Position Duties Implementation of Duties in 2023
Merumuskan target, strategi, dan arah • Mengkoordinasikan pembagian tugas pengurusan perusahaan
bisnis • Menelaah dan menetapkan target pencapaian masing-masing lini
usaha dan target divisi pendukung, dengan mempertimbangkan risiko
pengembalian modal bagi pemegang saham dan memperhatikan
kepentingan para pemangku kepentingan dan lingkungan hidup [ACGS
E.1.5.]
• Menelaah, merumuskan, memonitor, dan mengawasi strategi utama
dan pelaksanaannya, termasuk rencana pengembangan usaha dan aksi
korporasi [ACGS E.1.5.]
• Mengkaji rencana kerja tahunan dari masing-masing lini usaha dan divisi
pendukung
• Memantau dan mengawasi kegiatan operasional entitas anak melalui
rapat bulanan dan rapat khusus
• Memantau kegiatan proyek dan operasi di entitas anak
• Mengkaji efektivitas struktur organisasi
• Memimpin tim eksekutif senior
• Melakukan koordinasi dengan anggota Direksi lainnya untuk mencapai
target Perseroan dan entitas anak
• Mengadakan dan memimpin rapat untuk memastikan pencapaian target
dari setiap lini usaha secara berkala
Formulate business targets, strategies, • Coordinated the division of company management tasks
and directions • Evaluated and set targets for each business line and its supporting
division, taking into account the risk of capital returns for shareholders
and taking into account the interests of stakeholders and the environment
[ACGS E.1.5.]
• Reviewed, formulated, monitored, and supervised key strategies and
their implementation, including business development and corporate
action plans [ACGS E.1.5.]
• Reviewed the annual business plan of each business line and its supporting
division
• Monitored and controlled operational activities of subsidiaries through
monthly meetings and special meetings
• Monitored project and operational activities performed by subsidiaries
• Reviewed the effectiveness of the organizational structure
• Led the senior executive team
• Coordinated with other members of the Board of Directors to achieve the
targets of the Company and its subsidiaries
• Held and chaired meetings to ensure the achievement of targets for each
business line on a regular basis
Melakukan penelaahan atas • Melakukan penelaahan atas kegiatan operasional, pengawasan terhadap
pengendalian material keuangan dan kepatuhan, dan sistem manajemen risiko yang terkait
dengan tugas dan tanggung jawabnya
• Mengawasi alokasi modal untuk mengoptimalkan penciptaan nilai jangka
panjang
Conduct a review of material control • Conducted review on operations, finance and compliance control, and
risk management system related to his duties and responsibilities
• Oversaw capital allocation to optimize long-term value creation
Lokita Prasetya Menerapkan GCG, terutama yang • Mengurus Perseroan dengan itikad baik, kehati-hatian, dan loyalitas,
Wakil Presiden Direktur berkaitan dengan bisnis energi dan terutama berkaitan dengan bisnis energi dan bahan kimia
Vice President Director bahan kimia
Implement GCG, especially in relation • Managed the Company with good faith, prudence, and loyalty, especially
to the energy and chemical business for matters related to the energy and chemical business
Memastikan kepatuhan terhadap • Mendapatkan pembaharuan peraturan di bisnis energi dan bahan kimia
peraturan yang berlaku di bisnis energi dan memastikan pemenuhan peraturan tersebut
dan bahan kimia
Ensure compliance with prevailing • Obtained updates to the regulations relating to the energy and chemical
regulations related to the energy and business and ensured compliance with such regulations
chemical business
Merencanakan strategi pengembangan • Memberikan rekomendasi pengembangan bisnis baru di bisnis energi
bisnis energi dan bahan kimia dan bahan kimia
• Merumuskan strategi pengembangan bisnis energi dan bahan kimia
Plan the energy and chemicals business • Provided recommendations for the development of new business in the
development strategy energy and chemicals business
• Formulated energy and chemicals business development strategies
Memastikan rencana kerja yang telah • Memantau pelaksanaan rencana bisnis energi dan bahan kimia
ditetapkan untuk lini bisnis energi dan • Mengadakan dan memimpin rapat bisnis energi dan bahan kimia untuk
bahan kimia dijalankan dengan baik memastikan pelaksanaan rencana kerja bisnis tersebut
• Menelaah rencana aksi korporasi entitas anak di bisnis energi dan bahan
kimia
212 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Nama & Jabatan Tugas Pelaksanaan Tugas Tahun 2023
Name & Position Duties Implementation of Duties in 2023
Ensure that the determined business • Monitored the execution of plans in the energy and chemical business
plans for energy and chemical business • Held and chaired meetings discussing matters related to the energy and
are carried out accordingly chemical business to ensure the implementation of such business plans
• Reviewed subsidiaries’ corporate action plans under the energy and
chemical business lines
Melakukan penelaahan atas • Melakukan penelaahan terkait kegiatan operasional yang sesuai dengan
pengendalian material tugas dan tanggung jawabnya
Conduct a review of material control • Conducted review of operational activities in accordance with his duties
and responsibilities
Hermawan Tarjono Menerapkan GCG, terutama yang • Mengurus Perseroan dengan itikad baik, kehati-hatian, dan loyalitas,
Direktur berkaitan dengan aspek SDM terutama berkaitan dengan aspek SDM
Director
Implement GCG, especially in relation • Managed the Company with good faith, prudence, and loyalty, especially
to HR aspects for matters related to HR aspects
Merumuskan kebijakan SDM • Menyusun dan memperbaharui kebijakan SDM
• Meninjau Peraturan Perusahaan secara berkala
Develop HR policies • Prepared and updated HR policies
• Reviewed the Company’s Regulations periodically
Mengelola SDM agar sejalan dengan • Memastikan ketersediaan SDM yang memiliki kualifikasi yang dibutuhkan
strategi bisnis dalam jumlah yang memadai
• Mengkoordinasikan pembahasan perjanjian kerja bersama
• Mengkoordinasikan kegiatan rekrutmen
• Mengkoordinasikan kegiatan pelatihan untuk meningkatkan kompetensi
anggota pengurus dan karyawan, termasuk untuk hal-hal yang terkait
dengan isu keberlanjutan
• Mengkoordinasikan pelaksanaan penilaian kinerja tahunan dan
penyesuaian gaji tahunan
• Melakukan identifikasi dan merumuskan program pengembangan untuk
karyawan unggulan
• Mempersiapkan suksesi karyawan kunci
• Mengkoordinasikan pemberian kompensasi dan benefit karyawan
Align HR with business strategy • Ensured the availability of HR who have the required qualifications in
sufficient numbers
• Coordinated the discussion of collective labor agreements
• Coordinated recruitment activities
• Coordinated education and training programs to increase the competence
of board members and employees, including for matters related to
sustainability issues
• Coordinated the implementation of annual performance appraisal and
salary adjustment
• Identified and formulated development programs for key talents
• Prepared succession plan for key employees
• Coordinated the provision of compensation and benefits for employees
Merancang dan memperbaharui • Merancang dan memperbaharui struktur organisasi agar sejalan dengan
struktur organisasi perkembangan bisnis
Design and refine the organizational • Designed and updated organizational structure in line with business
structure development
Mengkoordinasikan kegiatan divisi • Mengkoordinasikan kegiatan divisi hukum dan kepatuhan
hukum dan kepatuhan
Coordinate the activities of legal and • Coordinated the activities of legal and compliance divisions
compliance divisions
Melakukan penelaahan atas • Melakukan kontrol SDM dan kebijakan yang terkait dengan tugas dan
pengendalian material tanggung jawabnya
Conduct a review of material control • Conducted control on HR and policies related to its duties and
responsibilities
Handhianto Suryo Menerapkan GCG, terutama yang • Mengurus Perseroan dengan itikad baik, kehati-hatian, dan loyalitas,
Kentjono berkaitan dengan bisnis teknologi terutama berkaitan dengan bisnis teknologi
Direktur
Director
Implement GCG, especially in relation • Managed the Company with good faith, prudence, and loyalty, especially
to the technology business for matters related to the technology business
Memastikan kepatuhan terhadap • Mendapatkan pembaharuan peraturan di bisnis teknologi dan memastikan
peraturan yang berlaku di bisnis pemenuhan peraturan tersebut
teknologi
Ensure compliance with prevailing • Obtained updates to the regulations relating to the technology business
regulations related to the technology and ensured compliance with such regulations
business
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 213
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Governansi Korporat
Nama & Jabatan Tugas Pelaksanaan Tugas Tahun 2023
Name & Position Duties Implementation of Duties in 2023
Merencanakan strategi pengembangan • Memberikan rekomendasi pengembangan bisnis baru di bisnis teknologi
bisnis teknologi • Merumuskan strategi pengembangan bisnis teknologi
Plan technology business development • Provided recommendations for the development of new business in the
strategy technology business
• Formulated technology business development strategies
Memastikan rencana kerja yang telah • Memantau pelaksanaan rencana bisnis teknologi
ditetapkan untuk lini bisnis teknologi • Mengadakan dan memimpin rapat bisnis teknologi untuk memastikan
dijalankan dengan baik pelaksanaan rencana kerja bisnis tersebut
Ensure that the determined business • Monitored the execution of plans in the technology business
plans for technology business are • Held and chaired meetings discussing matters related to the technology
carried out accordingly business to ensure the implementation of such business plans
Melakukan penelaahan atas • Melakukan penelaahan terkait kegiatan operasional yang sesuai dengan
pengendalian material tugas dan tanggung jawabnya
Conduct a review of material control • Conducted review of operational activities in accordance with his duties
and responsibilities
Daniel Cahya Menerapkan GCG, terutama yang • Mengurus Perseroan dengan itikad baik, kehati-hatian, dan loyalitas,
Direktur berkaitan dengan pengembangan terutama berkaitan dengan pengembangan bisnis
Director bisnis
Implement GCG, especially in relation • Managed the Company with good faith, prudence, and loyalty, especially
to business development for matters related to business development
Memastikan kepatuhan terhadap • Mendapatkan pembaharuan peraturan dan memastikan pemenuhan
peraturan yang berlaku terkait dengan peraturan tersebut
pengembangan bisnis
Ensure compliance with prevailing • Obtained updates to the regulations and ensured compliance with such
regulations related to business regulations
development
Menelaah rencana strategi • Menganalisis peluang bisnis baru
pengembangan bisnis • Menganalisis kelayakan usaha, peluang kerja sama, dan investasi
Review the business development • Analyzed new business opportunities
strategy plan • Analyzed business feasibility, cooperation, and investment opportunities
Merencanakan dan memantau aksi • Merencanakan aksi korporasi
korporasi • Memantau pelaksanaan aksi korporasi
Plan and monitor corporate actions • Planned corporate actions
• Monitored the implementation of corporate actions
Mencari pembiayaan yang diperlukan • Mencari, mendapatkan, dan memastikan pembayaran pinjaman dari
berbagai lembaga keuangan untuk mendukung pengembangan bisnis
Explore financing opportunities • Explored, obtained, and ensured repayment of loan facilities from various
financial institutions to support business development
Alex Sutanto Menerapkan GCG, terutama yang • Mengurus Perseroan dengan itikad baik, kehati-hatian, dan loyalitas,
Direktur berkaitan dengan aspek keuangan, terutama berkaitan dengan aspek keuangan, akuntansi, dan perpajakan
Director akuntansi, dan perpajakan
Implement GCG, especially in relation • Managed the Company in good faith, prudence, and loyalty, especially
to financial, accounting, and taxation for matters related to financial, accounting, and taxation aspects
aspects
Memastikan kepatuhan terhadap • Mendapatkan pembaharuan peraturan terkait aspek keuangan dan
peraturan yang berlaku, terutama terkait akuntansi dan memastikan pemenuhan peraturan tersebut
dengan aspek keuangan dan akuntansi
Ensure compliance with prevailing • Obtained updated regulations relating to financial and accounting
regulations related to financial and aspects and ensured compliance with such regulations
accounting aspects
Mengelola keuangan Perseroan • Melakukan peninjauan tahunan atas struktur modal dan utang Perseroan
sesuai dengan tujuan strategis dan selera risiko yang terkait untuk
memastikan ketahanan Perseroan terhadap berbagai skenario [ACGS
C.3.1.]
• Memastikan ketersediaan dana untuk kelancaran kegiatan operasional
perusahaan
• Mengelola arus kas, belanja modal, dan aset Perseroan
Manage the Company’s finances • Conducted annual reviews of the Company’s capital and debt structure
in accordance with strategic objectives and associated risk appetite to
ensure the Company’s resilience to various scenarios [ACGS C.3.1.]
• Ensured the availability of funds for the smooth running of the company’s
operational activities
• Managed the Company’s cash flow, capital expenditures, and assets
Mengkoordinasikan penyusunan dan • Mengkoordinasikan penyusunan anggaran Perseroan dan entitas anak
pengawasan anggaran perusahaan dan mengawasi penggunaan anggaran tersebut
214 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Nama & Jabatan Tugas Pelaksanaan Tugas Tahun 2023
Name & Position Duties Implementation of Duties in 2023
Coordinate the preparation and • Coordinated the preparation of budgets for the Company and its
spending of the budget subsidiaries and monitored the spending of such budgets
Mengkoordinasikan penyusunan • Memperhatikan kebijakan perpajakan perusahaan dan memastikan
laporan keuangan konsolidasian dan bahwa perusahaan bertindak sesuai peraturan yang berlaku dalam aspek
laporan perpajakan secara akurat dan akuntansi dan perpajakan
tepat waktu • Mengkoordinasikan penyusunan laporan keuangan konsolidasian dan
laporan perpajakan secara akurat dan tepat waktu
• Mengawasi dan menjaga integritas pengungkapan perusahaan dan
sistem pelaporan, kepatuhan terhadap standar akuntansi yang berlaku,
serta kualitas laporan keuangan
Coordinate the preparation of timely • Paid attention to the company’s tax policy and ensure that the company
and accurate consolidated financial acts legally in accordance with applicable regulations in accounting and
statements and tax filing tax aspects
• Coordinated the preparation of timely and accurate consolidated financial
statements and tax filing
• Oversaw and maintained the integrity of the company’s disclosure and
reporting system, compliance with applicable accounting standards, and
the quality of the financial statements
Melakukan penelaahan atas • Melakukan kontrol keuangan
pengendalian material
Conduct a review of material control • Conducted financial control
Rapat Direksi Meetings of the Board of Directors
Rapat Direksi merupakan wadah dimana para anggota Direksi Meeting of the Board of Directors is a forum where members
bertemu untuk membahas, memutuskan, dan merumuskan of the Board of Directors meet to discuss, decide, and
berbagai hal terkait dengan operasional perusahaan, formulate various matters related to company operations,
pengambilan keputusan strategis, dan pelaporan keuangan- strategic decision making and financial reporting- projects-
proyek-risiko-rencana bisnis. risks-business plans.
Sesuai Peraturan OJK No. 33/POJK.04/2014, rapat Direksi Based on OJK Regulation No. 33/POJK.04/2014, the Board of
diselenggarakan secara berkala sekurang-kurangnya 1 (satu) Directors shall convene a meeting on a regular basis at least
kali setiap bulannya, dengan tingkat kehadiran masing-masing once a month, with an attendance rate for each member of
anggota Direksi minimal 75% dari total jumlah rapat yang the Board of Directors of at least 75% of the total number of
dilaksanakan dalam 1 (satu) tahun buku. Pemanggilan rapat meetings held in 1 (one) financial year. Notice of the meetings
dilakukan oleh Presiden Direktur atau anggota Direksi lainnya. shall be made by the President Director or other member of
the Board of Directors.
Setiap anggota Direksi memiliki kesempatan dan hak suara Each member of the Board of Directors has equal opportunity
yang sama dalam mengemukakan pendapat. Keputusan and voting right to express his/her opinions. The resolution
Rapat Direksi diambil atas dasar musyawarah untuk mencapai of the Board of Directors meeting shall be taken based on
mufakat. Dalam hal musyawarah untuk mufakat tidak tercapai, deliberation to reach consensus. In the event deliberation
maka pengambilan keputusan dilakukan berdasarkan for consensus is not achieved, voting will be held and must
pemungutan suara dengan suara sah harus disetujui oleh be approved by at least 2/3 of the members of the Board of
minimal 2/3 anggota Direksi yang hadir dalam rapat. [ACGS Directors present at the meeting. [ACGS E.3.4.]
E.3.4.]
Perseroan menetapkan rencana penyelenggaraan RUPST, The Company scheduled the AGM, meetings of the Board
rapat Dewan Komisaris, rapat Direksi, rapat gabungan of Commissioners, meetings of the Board of Directors, joint
Dewan Komisaris dan Direksi, rapat Komite Audit, dan meetings of the Board of Commissioners and the Board of
rapat pembahasan pelaksanaan tugas dan tanggung jawab Directors, meetings of the Audit Committee, and meeting
Sekretaris Perusahaan pada awal tahun buku atau pada on the implementation of duties of the Corporate Secretary
akhir tahun buku sebelumnya. Untuk tahun 2023, rencana at the beginning of the financial year or at the end of the
penyelenggaraan rapat ditetapkan pada Rapat Dewan previous financial year. For 2023, schedules of meetings were
Komisaris tanggal 24 Januari 2023. [ACGS E.3.1.] determined in the meetings of the Board of Commissioners
held on January 24, 2023. [ACGS E.3.1.]
Selama tahun 2023, Direksi telah melaksanakan 28 (dua puluh In 2023, the Board of Directors held 28 (twenty-eight)
delapan) kali rapat, termasuk di antaranya 6 (enam) kali rapat meetings, including 6 (six) joint meetings with the Board of
gabungan dengan Dewan Komisaris. Tingkat kehadiran Commissioners. The average attendance rate of the Board of
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 215
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Governansi Korporat
Direksi dalam rapat secara rata-rata adalah 96%. [GRI 2-12-c] [GRI Directors at the meetings was 96%. [GRI 2-12-c] [GRI 2-13-b] [ACGS
2-13-b] [ACGS E.3.2.] E.3.2.]
Keputusan pada setiap rapat Direksi dituangkan dalam risalah The resolutions of each Board of Directors meeting were
rapat yang ditandatangani oleh seluruh anggota Direksi yang stated in a minute of meeting, which should be signed by all
hadir dalam rapat. members of the Board of Directors who were present at the
meeting.
Ringkasan rapat Direksi dan rapat gabungan Direksi dengan Summary of the meetings of the Board of Directors and the
Dewan Komisaris pada tahun 2023 adalah sebagai berikut: joint meetings held with the Board of Commissioners in 2023
[GRI 2-12-b] [GRI 2-12-c] [GRI 2-13-b] [ACGS E.3.3.] was as follows: [GRI 2-12-b] [GRI 2-12-c] [GRI 2-13-b] [ACGS E.3.3.]
Kehadiran
%
Attendance
Kehadiran
Tanggal Keputusan Pelaksanaan
Dewan Komisaris Direksi %
Date Resolution Execution
Board of Commissioners Board of Directors of
Attendance
FOW EHL RAS STT HPG KC LP HT HK DC AS
17 Jan • Membahas Sudah N/A N/A N/A N/A N/A V V V V V V 100%
update dilaksanakan
kegiatan divisi
dan entitas
anak di bisnis
pertambangan
dan teknologi
• Discussed Executed
updates on
activities of
divisions and
subsidiaries in
the mining and
technology
businesses
24 Jan • Menelaah Sudah V V V V V V V V V V V 100%
Laporan dilaksanakan
Keuangan
Konsolidasian
Interim Q3-
2022
• Menyetujui Sudah
penerbitan dilaksanakan
Laporan
Keuangan
Konsolidasian
Q3-2022
• Menelaah Sudah
rencana dilaksanakan
pengembangan
bisnis yang
disusun oleh
Direksi
• Reviewed Executed
the Interim
Consolidated
Financial
Statements for
Q3-2022
• Approved the Executed
issuance of
the Interim
Consolidated
Financial
Statements for
Q3-2022
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Corporate Governance
Kehadiran
%
Attendance
Kehadiran
Tanggal Keputusan Pelaksanaan
Dewan Komisaris Direksi %
Date Resolution Execution
Board of Commissioners Board of Directors of
Attendance
FOW EHL RAS STT HPG KC LP HT HK DC AS
• Reviewed Executed
business
development
plans prepared
by the Board of
Directors
24 Jan • Membahas Sudah N/A N/A N/A N/A N/A V V V V V V 100%
update dilaksanakan
kegiatan
divisi bulan
Desember 2022
• Discussed Executed
updates on
division’s
activities for
December 2022
14 Feb • Membahas Sudah N/A N/A N/A N/A N/A V V V V V V 100%
update dilaksanakan
kegiatan entitas
anak tahun
2022 dan target
tahun 2023
• Discussed Executed
updates on
subsidiaries’
activities for the
year 2022 and
target for the
year 2023
21 Feb • Membahas Sudah V V V V V V V V V V V 100%
laporan realisasi dilaksanakan
anggaran tahun
2022
• Menyetujui Sudah
rencana dilaksanakan
anggaran tahun
2023
• Discussed Executed
the budget
realization
report for the
year 2022
• Approved the Executed
budget for the
year 2023
23 Feb • Membahas Sudah N/A N/A N/A N/A N/A V V V V V V 100%
update dilaksanakan
kegiatan divisi
bulan Januari-
Februari 2023
• Discussed Executed
updates on
divisions’
activities
for January-
February 2023
7 Mar • Membahas Sudah N/A N/A N/A N/A N/A V V V - V V 83%
update dilaksanakan
kegiatan divisi
dan entitas
anak di bisnis
perdagangan
pupuk dan
bahan kimia
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 217
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Governansi Korporat
Kehadiran
%
Attendance
Kehadiran
Tanggal Keputusan Pelaksanaan
Dewan Komisaris Direksi %
Date Resolution Execution
Board of Commissioners Board of Directors of
Attendance
FOW EHL RAS STT HPG KC LP HT HK DC AS
• Discussed Executed
updates on
activities of
divisions and
subsidiary in
the fertilizer
and chemical
trading
business
8 Mar • Menelaah Sudah V V V V - V V V V V V 100%
Laporan dilaksanakan
Keuangan
Konsolidasian
Tahunan 2022
• Menyetujui Sudah
penerbitan dilaksanakan
Laporan
Keuangan
Konsolidasian
Tahunan 2022
• Reviewed Executed
the Annual
Consolidated
Financial
Statements
2022
• Approved the Executed
issuance of
the Annual
Consolidated
Financial
Statements
2022
28 Mar • Membahas Sudah N/A N/A N/A N/A N/A V V V V V V 100%
update dilaksanakan
kegiatan divisi
bulan Maret
2023
• Discussed Executed
updates on
divisions’
activities for
March 2023
10 Apr • Membahas Sudah N/A N/A N/A N/A N/A V V V V V V 100%
update dilaksanakan
kegiatan entitas
anak di bisnis
energi
• Discussed Executed
updates on
activities of
subsidiary in
the energy
business
11 Apr • Meembahas Sudah N/A N/A N/A N/A N/A V - V V V V 83%
update dilaksanakan
kegiatan entitas
anak di bisnis
pertambangan
• Discussed Executed
updates on
activities of
subsidiary in
the mining
business
218 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Kehadiran
%
Attendance
Kehadiran
Tanggal Keputusan Pelaksanaan
Dewan Komisaris Direksi %
Date Resolution Execution
Board of Commissioners Board of Directors of
Attendance
FOW EHL RAS STT HPG KC LP HT HK DC AS
18 Apr • Membahas Sudah N/A N/A N/A N/A N/A V V V V V V 100%
update dilaksanakan
kegiatan divisi
bulan Maret-
April 2023
• Discussed Executed
updates on
divisions’
activities for
March-April
2023
9 May • Membahas Sudah N/A N/A N/A N/A N/A V V V V V V 100%
update dilaksanakan
kegiatan divisi
dan entitas
anak bulan
April-Mei 2023
• Discussed Executed
updates on
divisions’ and
subsidiaries’
activities for
April-May 2023
23 May • Membahas Sudah N/A N/A N/A N/A N/A V - V - V V 67%
update dilaksanakan
kegiatan divisi
bulan April
2023
• Discussed Executed
updates on
divisions’
activities for
April 2023
6 Jun • Membahas Sudah N/A N/A N/A N/A N/A V V V V V V 100%
update dilaksanakan
kegiatan entitas
anak bulan
April-Mei 2023
• Discussed Executed
updates on
divisions’
activities for
April-May 2023
20 Jun • Membahas Sudah N/A N/A N/A N/A N/A V V V V V V 100%
update dilaksanakan
kegiatan divisi
bulan Mei-Juni
2023
• Discussed Executed
updates on
divisions’
activities for
May-June 2023
22 Jun • Menelaah Sudah V V V V - V V V V V V 100%
Laporan dilaksanakan
Keuangan
Konsolidasian
Interim Q1-
2023
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Governansi Korporat
Kehadiran
%
Attendance
Kehadiran
Tanggal Keputusan Pelaksanaan
Dewan Komisaris Direksi %
Date Resolution Execution
Board of Commissioners Board of Directors of
Attendance
FOW EHL RAS STT HPG KC LP HT HK DC AS
• Menyetujui Sudah
penerbitan dilaksanakan
Laporan
Keuangan
Konsolidasian
Interim Q1-
2023
• Membahas Sudah
update dilaksanakan
kegiatan bisnis
Q1-2023
• Reviewed Executed
the Interim
Consolidated
Financial
Statements for
Q1-2023
• Approved the Executed
issuance of
the Interim
Consolidated
Financial
Statements for
Q1-2023
• Discussed Executed
updates on
business
activities during
Q1-2023
11 Jul • Membahas Sudah N/A N/A N/A N/A N/A V V V V V V 100%
update dilaksanakan
kegiatan divisi
dan entitas
anak
• Discussed Executed
updates on
divisions’ and
subsidiaries’
activities
25 Jul • Membahas Sudah N/A N/A N/A N/A N/A V V V V V V 100%
update dilaksanakan
kegiatan divisi
bulan Juni-Juli
2023
• Discussed Executed
updates on
divisions’
activities for
June-July 2023
21 Aug • Membahas Sudah N/A N/A N/A N/A N/A V - V V V V 83%
update perihal dilaksanakan
keamanan
data dan
pengawasan IT
internal
• Discussed Executed
updates on
data security
and internal IT
monitoring
22 Aug • Membahas Sudah N/A N/A N/A N/A N/A V - V V V V 83%
update dilaksanakan
kegiatan divisi
bulan Juli-
Agustus 2023
220 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 221
Corporate Governance
Kehadiran
%
Attendance
Kehadiran
Tanggal Keputusan Pelaksanaan
Dewan Komisaris Direksi %
Date Resolution Execution
Board of Commissioners Board of Directors of
Attendance
FOW EHL RAS STT HPG KC LP HT HK DC AS
• Discussed Executed
updates on
divisions’
activities for
July-August
2023
23 Aug • Menelaah Sudah V V V V V V V V V V V 100%
Laporan dilaksanakan
Keuangan
Konsolidasian
Interim Q2-
2023
• Menyetujui Sudah
penerbitan dilaksanakan
Laporan
Keuangan
Konsolidasian
Interim Q2-
2023
• Membahas Sudah
update dilaksanakan
kegiatan bisnis
Q2-2023
• Menyetujui Sudah
rencana dilaksanakan
pelaksanaan
kunjungan
lapangan
ke lokasi
tambang BIB
di Kalimantan
Selatan
• Reviewed Executed
the Interim
Consolidated
Financial
Statements for
Q2-2023
• Approved the Executed
issuance of
the Interim
Consolidated
Financial
Statements for
Q2-2023
• Discussed Executed
updates on
business
activities during
Q2-2023
• Approved the Executed
plan to conduct
site visit to BIB
mine location
in South
Kalimantan
25 Sep • Membahas Sudah N/A N/A N/A N/A N/A V V V V V V 100%
update dilaksanakan
kegiatan divisi
dan entitas
anak bulan
Agustus-
September
2023
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 221
Page 222
Governansi Korporat
Kehadiran
%
Attendance
Kehadiran
Tanggal Keputusan Pelaksanaan
Dewan Komisaris Direksi %
Date Resolution Execution
Board of Commissioners Board of Directors of
Attendance
FOW EHL RAS STT HPG KC LP HT HK DC AS
• Discussed Executed
and discussed
updates on
divisions’ and
subsidiaries’
activities
for August-
September
2023
24 Oct • Membahas Sudah N/A N/A N/A N/A N/A V V V V V V 100%
update dilaksanakan
kegiatan
divisi bulan
September-
Oktober 2023
• Discussed Executed
updates on
divisions’
activities for
September-
October 2023
21 Nov • Membahas Sudah N/A N/A N/A N/A N/A V V V V V V 100%
update dilaksanakan
kegiatan divisi
bulan Oktober-
November
2023
• Discussed Executed
updates on
divisions’
activities for
October-
November
2023
22 Nov • Membahas Sudah N/A N/A N/A N/A N/A V - V V V V 83%
update dilaksanakan
kegiatan entitas
anak di bisnis
teknologi bulan
Oktober 2023
• Discussed Executed
updates on
activities of
subsidiary in
the technology
business for
October 2023
24 Nov • Menelaah Sudah V V V - V V V V V V V 100%
Laporan dilaksanakan
Keuangan
Konsolidasian
Interim Q3-
2023
• Menyetujui Sudah
penerbitan dilaksanakan
Laporan
Keuangan
Konsolidasian
Interim Q3-
2023
• Membahas Sudah
update dilaksanakan
kegiatan bisnis
Q3-2023
222 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 223
Corporate Governance
Kehadiran
%
Attendance
Kehadiran
Tanggal Keputusan Pelaksanaan
Dewan Komisaris Direksi %
Date Resolution Execution
Board of Commissioners Board of Directors of
Attendance
FOW EHL RAS STT HPG KC LP HT HK DC AS
• Reviewed Executed
the Interim
Consolidated
Financial
Statements for
Q3-2023
• Approved the Executed
issuance of
the Interim
Consolidated
Financial
Statements for
Q3-2023
• Discussed Executed
updates on
business
activities during
Q3-2023
19 Dec • Membahas Sudah N/A N/A N/A N/A N/A V V V V V V 100%
update dilaksanakan
kegiatan divisi
dan entitas
anak bulan
November-
Desember 2023
• Discussed Executed
updates on
divisions’ and
subsidiaries’
activities for
November-
December 2023
Kehadiran / Attendance 6/6 6/6 6/6 5/6 4/6 28/28 23/28 28/28 25/28 28/28 28/28
% kehadiran / % of attendance 100% 100% 100% 83% 67% 100% 82% 100% 89% 100% 100%
96%
Keterangan / Notes:
Rapat Gabungan / Joint Meeting
FOW : Franky Oesman Widjaja KC : Lay Krisnan Cahya
EHL : Dr.-Ing. Evita Herawati Legowo LP : Lokita Prasetya
RAS : Dr. Robert Arthur Simanjuntak HT : Hermawan Tarjono
STT : Ir. F.X. Sutijastoto, M.A. HK : Handhianto Suryo Kentjono
HPG : Dr. Hendrikus Passagi, S.Sos., S.H., M.H., M.Sc. DC : Daniel Cahya
AS : Alex Sutanto
Penilaian Kinerja, Remunerasi, dan Performance Evaluation, Remuneration,
Prosedur Penetapan Remunerasi and Procedure for Determining
Direksi [ACGS E.5.4.] [ACGS E.5.5.] [ACGS E.5.6.] Remuneration of the Board of Directors
[ACGS E.5.4.] [ACGS E.5.5.] [ACGS E.5.6.]
Informasi mengenai penilaian kinerja, remunerasi, dan Information regarding performance evaluation, remuneration,
prosedur penetapan remunerasi Direksi dapat dilihat pada and procedure for determining the remuneration of the Board
bagian Governansi Korporat, sub-bagian Komite Nominasi of Directors can be seen in the Corporate Governance section,
dan Remunerasi. Nomination and Remuneration Committee subsection.
Suksesi Direksi Board of Directors’ Succession
Suksesi Direksi adalah proses pengidentifikasian karyawan Board of Directors’ succession is the process of identifying
yang berprestasi dan memiliki potensi menjadi pemimpin employees who excel and have the potential to become
di masa depan. Suksesi dilakukan untuk mempersiapkan leaders in the future. Succession is carried out to prepare
karyawan untuk mengisi kekosongan posisi penting di dalam employees to fill vacancies in important positions within the
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Governansi Korporat
perusahaan, mengurangi risiko kehilangan kompetensi company, reduce the risk of losing leadership competency
pemimpin dalam perusahaan, dan memastikan kelancaran within the company, and ensure smooth operations and
operasional serta pertumbuhan perusahaan jangka panjang. long-term company growth.
Perseroan memiliki Kebijakan Suksesi Direksi yang merupakan The Company maintains a Board of Directors’ Succession Policy
bagian dari Kebijakan Tata Kelola Perusahaan Perseroan. stipulated as a part of the Company’s Corporate Governance
Informasi mengenai suksesi Direksi dapat dilihat pada bagian Policy. Information regarding the succession of the Board of
Governansi Korporat, sub-bagian Komite Nominasi dan Directors can be seen in the Corporate Governance section,
Remunerasi. Nomination and Remuneration Committee subsection.
Penilaian Direksi atas Kinerja Unit Audit Board of Directors’ Evaluation on the
Internal dan Unit Manajemen Risiko Performance of Internal Audit Unit and
Tahun 2023 Risk Management Unit in 2023
Direksi melakukan penilaian atas kinerja Unit Audit Internal The Board of Directors evaluates the performance of Internal
dan Unit Manajemen Risiko sekurang-kurangnya 1 (satu) kali Audit Unit and Risk Management Unit at least once a year.
dalam setahun. [GRI 2-12-c] [GRI 2-12-c]
KRITERIA YANG DIPERTIMBANGKAN DALAM MENGEVALUASI KINERJA UNIT AUDIT INTERNAL DAN UNIT
MANAJEMEN RISIKO
CRITERIA CONSIDERED IN THE PERFORMANCE EVALUATION OF THE INTERNAL AUDIT UNIT AND RISK MANAGEMENT UNIT
Kemampuan dan kontribusi dalam melakukan tugas dan Capabilities and contributions in carrying out their duties and
tanggung jawab audit dan/atau manajemen risiko responsibilities of audit and/or risk management
Efektivitas pengawasan dalam pelaksaan pengendalian Effectiveness of supervision in the implementation of internal
internal, manajemen risiko, dan/atau audit internal control, risk management, and/or internal audit
Pada bulan Februari 2024, Direksi telah melakukan evaluasi In February 2024, the Board of Directors evaluated the
atas kinerja Unit Audit Internal dan Unit Manajemen Risiko performance of Internal Audit Unit and Risk Management Unit
pada tahun 2023 serta telah memberikan saran-saran in 2023 and had provided improvement suggestions for 2024.
perbaikan untuk tahun 2024.
Direksi telah melakukan evaluasi atas kepatuhan operasional The Board of Directors had evaluated the Company’s
terhadap kebijakan dan prosedur yang diterapkan, akurasi operational compliance with determined policies and
pelaporan keuangan internal dibandingkan dengan hasil procedures, accuracy of internal financial reporting compared
audit eksternal, peningkatan produktivitas, kesiapan sistem to external audit results, productivity, the readiness of the
pengendalian perusahaan untuk menyesuaikan diri dengan company control system to adapt to changes, and security of
perubahan, dan perlindungan terhadap aset perusahaan. company's assets.
Berdasarkan evaluasi yang telah dilakukan, Direksi menilai Based on the evaluation that was carried out, the Board of
bahwa sistem pengendalian internal dan manajemen risiko Directors considers that the Company’s internal control
Perseroan sudah berjalan cukup baik dan berpendapat system and risk management had been sufficiently
bahwa Unit Audit Internal dan Unit Manajemen Risiko telah implemented and is of the view that the Internal Audit Unit
melaksanakan tugas dan tanggung jawabnya dengan baik and Risk Management Unit had performed their duties and
pada tahun 2023. [GRI 2-12-c] [ACGS E.3.20.] responsibilities properly in 2023.[GRI 2-12-c] [ACGS E.3.20.]
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Corporate Governance
Peningkatan Kompetensi bagi Anggota Competency Development for
Direksi[ACGS E.5.2.] Members of the Board of Directors [ACGS
E.5.2.]
Perseroan mendorong setiap anggota Direksi untuk The Company encourages each member of its Board of
mengikuti pelatihan sekurang-kurangnya 1 (satu) kali dalam Directors to participate in a training at least once a year, with
setahun, dengan minimal jam pelatihan selama 12 (dua belas) a minimum training hour of 12 (twelve) hours. [GRI 2-17-a]
jam. [GRI 2-17-a]
Pada tahun 2023, anggota Direksi Perseroan telah mengikuti In 2023, members of the Company’s Board of Directors had
lokakarya/pelatihan/seminar berikut: [GRI 2-17-a] attended the following workshop/training/seminar: [GRI 2-17-a]
Nama & Jabatan Lokakarya/Pelatihan/Seminar Tempat, Tanggal Penyelenggara
Name & Position Workshop/Training/Seminar Place, Date Organizer
Lay Krisnan Cahya Fintech & Ekosistem Ekonomi Digital Jakarta, Perseroan
Presiden Direktur 21 September 2023 the Company
President Director
Strategi Penambangan Batu Bara & TJSL Jakarta, Perseroan
21 September 2023 the Company
Kebijakan Hilirisasi & Larangan Ekspor Mineral: Dampak Jakarta, Perseroan
dan Implikasinya 5 October 2023 the Company
Ecosystem of Accounting Profession Jakarta, Perseroan
5 October 2023 the Company
Potensi Bisnis EBT dan Pengembangan Industri Baterai Jakarta, Perseroan
di Indonesia 13 October 2023 the Company
Menuju Net Zero Emission Jakarta, Perseroan
13 October 2023 the Company
Lokita Prasetya SINARMAS DIGITAL DAY 2023: Melaju Bersama untuk Tangerang, Sinarmas
Wakil Presiden Direktur Indonesia Maju 9-10 June 2023
Vice President Director
Forum Dialog: Tren, Inovasi, dan Peluang Energi Jakarta, Sinarmas
Terbarukan 14 September 2023
Fintech & Ekosistem Ekonomi Digital Jakarta, Perseroan
21 September 2023 the Company
Strategi Penambangan Batu Bara & TJSL Jakarta, Perseroan
21 September 2023 the Company
Kebijakan Hilirisasi & Larangan Ekspor Mineral: Dampak Jakarta, Perseroan
dan Implikasinya 5 October 2023 the Company
Ecosystem of Accounting Profession Jakarta, Perseroan
5 October 2023 the Company
Potensi Bisnis EBT dan Pengembangan Industri Baterai Jakarta, Perseroan
di Indonesia 13 October 2023 the Company
Menuju Net Zero Emission Jakarta, Perseroan
13 October 2023 the Company
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 225
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Governansi Korporat
Nama & Jabatan Lokakarya/Pelatihan/Seminar Tempat, Tanggal Penyelenggara
Name & Position Workshop/Training/Seminar Place, Date Organizer
Hermawan Tarjono SINARMAS DIGITAL DAY 2023: Melaju Bersama untuk Tangerang, Sinarmas
Direktur Indonesia Maju 9-10 June 2023
Director
Forum Dialog: Tren, Inovasi, dan Peluang Energi Jakarta, Sinarmas
Terbarukan 14 September 2023
Fintech & Ekosistem Ekonomi Digital Jakarta, Perseroan
21 September 2023 the Company
Strategi Penambangan Batu Bara & TJSL Jakarta, Perseroan
21 September 2023 the Company
Kebijakan Hilirisasi & Larangan Ekspor Mineral: Dampak Jakarta, Perseroan
dan Implikasinya 5 October 2023 the Company
Ecosystem of Accounting Profession Jakarta, Perseroan
5 October 2023 the Company
Potensi Bisnis EBT dan Pengembangan Industri Baterai Jakarta, Perseroan
di Indonesia 13 October 2023 the Company
Menuju Net Zero Emission Jakarta, Perseroan
13 October 2023 the Company
Handhianto Suryo SINARMAS DIGITAL DAY 2023: Melaju Bersama untuk Tangerang, Sinarmas
Kentjono Indonesia Maju 9-10 June 2023
Direktur
Director Fintech & Ekosistem Ekonomi Digital Jakarta, Perseroan
21 September 2023 the Company
Strategi Penambangan Batu Bara & TJSL Jakarta, Perseroan
21 September 2023 the Company
Kebijakan Hilirisasi & Larangan Ekspor Mineral: Dampak Jakarta, Perseroan
dan Implikasinya 5 October 2023 the Company
Ecosystem of Accounting Profession Jakarta, Perseroan
5 October 2023 the Company
Potensi Bisnis EBT dan Pengembangan Industri Baterai Jakarta, Perseroan
di Indonesia 13 October 2023 the Company
Menuju Net Zero Emission Jakarta, Perseroan
13 October 2023 the Company
Daniel Cahya SINARMAS DIGITAL DAY 2023: Melaju Bersama untuk Tangerang,
Sinarmas
Direktur Indonesia Maju 9-10 June 2023
Director
Fintech & Ekosistem Ekonomi Digital Jakarta, Perseroan
21 September 2023 the Company
Strategi Penambangan Batu Bara & TJSL Jakarta, Perseroan
21 September 2023 the Company
Kebijakan Hilirisasi & Larangan Ekspor Mineral: Dampak Jakarta, Perseroan
dan Implikasinya 5 October 2023 the Company
Potensi Bisnis EBT dan Pengembangan Industri Baterai Jakarta, Perseroan
di Indonesia 13 October 2023 the Company
Menuju Net Zero Emission Jakarta, Perseroan
13 October 2023 the Company
Alex Sutanto SINARMAS DIGITAL DAY 2023: Melaju Bersama untuk Tangerang,
Sinarmas
Direktur Indonesia Maju 9-10 June 2023
Director
Fintech & Ekosistem Ekonomi Digital Jakarta, Perseroan
21 September 2023 the Company
Strategi Penambangan Batu Bara & TJSL Jakarta, Perseroan
21 September 2023 the Company
Ecosystem of Accounting Profession Jakarta, Perseroan
5 October 2023 the Company
Potensi Bisnis EBT dan Pengembangan Industri Baterai Jakarta, Perseroan
di Indonesia 13 October 2023 the Company
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Corporate Governance
Hubungan Keluarga, Keuangan, dan Family, Financial, and Management
Kepengurusan antara Anggota Direksi, Relationship Between Members of the
Dewan Komisaris, Pengendali, dan Board of Directors, Members of the
Pemegang Saham Utama Board of Commissioners, Controllers,
and Main Shareholders
Berdasarkan Keputusan Direksi BEI No. Kep-00183/ Based on Decision of Board of Directors of IDX No.
BEI/12-2018 tanggal 26 Desember 2018 perihal perubahan Kep-00183/BEI/12-2018 dated December 26, 2018,
Peraturan BEI No. I-A tentang Pencatatan Saham dan concerning the changes of BEI Regulation no. I-A concerning
Efek bersifat Ekuitas selain Saham yang Diterbitkan oleh the Listing of Shares (Stock) and Equity-Type Securities Other
Perusahaan Tercatat, perusahaan tercatat tidak lagi Than Stock Issued by the Listed Company, listed companies
diwajibkan untuk memiliki Direktur Independen. Keputusan are not required to have Independent Director. The decision
diterbitkan oleh BEI pada tanggal 26 Desember 2018 dan was issued by the IDX on December 26, 2018 and has been
sudah diberlakukan mulai tanggal 27 Desember 2018. enacted starting from December 27, 2018.
Namun demikian, memahami pentingnya independensi However, understanding the importance of independence
dalam perusahaan publik, Perseroan tetap berupaya menjaga in public companies, the Company seeks to maintain the
independensi dan memastikan agar segala transaksi dan independency and ensure that all transactions and corporate
aksi korporasi dapat dilaksanakan sesuai prinsip GCG dan actions can be carried out in accordance with GCG principles
peraturan serta perundang-undangan yang berlaku. and applicable regulations and laws.
Untuk memfasilitasi para pemangku kepentingan dalam To facilitate stakeholders in understanding the relationships
memahami hubungan dan potensi konflik kepentingan yang and potential conflicts of interest that may influence
mungkin mempengaruhi keputusan investasi, Perseroan investment decisions, the Company discloses information
mengungkapkan informasi mengenai ada atau tidaknya regarding the existence or absence of family and/or financial
hubungan keluarga dan/atau keuangan antara anggota relationships between members of the Board of Directors,
Direksi dengan anggota Direksi lainnya, antara anggota between members of the Board of Directors and members
Direksi dengan anggota Dewan Komisaris, serta antara of the Board of Commissioners, as well as between members
anggota Direksi dengan Pengendali dan Pemegang Saham of the Board of Directors and the Controllers and Main
Utama. Shareholders.
Bapak Lay Krisnan Cahya memiliki hubungan keluarga Mr. Lay Krisnan Cahya is related to Mr. Daniel, but has no
dengan Bapak Daniel, namun tidak memiliki hubungan afiliasi affiliation with the Controller and Main Shareholder of the
dengan Pengendali dan Pemegang Saham Utama Perseroan. Company. Other than Mr. Lay Krisnan Cahya and Mr. Daniel
Selain Bapak Lay Krisnan Cahya dan Bapak Daniel Cahya Cahya who have a family relationship, other members
yang memiliki hubungan keluarga, anggota Direksi lainnya of the Board of Directors have no affiliation either with
tidak memiliki hubungan afiliasi baik dengan sesama anggota fellow members of the Board of Directors, the Board of
Direksi, anggota Dewan Komisaris, Pengendali, maupun Commissioners, the Controllers, or the Main Shareholders.
Pemegang Saham Utama. [GRI 2-15-b] [ACGS E.4.5.] [GRI 2-15-b] [ACGS E.4.5.]
Hubungan afiliasi antara anggota Direksi dengan anggota Affiliate relationships between members of the Board of
Direksi lainnya, antara anggota Direksi dengan anggota Directors, between members of the Board of Directors and
Dewan Komisaris, serta antara anggota Direksi dengan members of the Board of Commissioners, as well as between
Pengendali dan Pemegang Saham Utama dapat dilihat pada members of the Board of Directors and the Controllers and
bagian Profil Perusahaan, sub-bagian Matriks Hubungan Main Shareholders can be seen in the Company Profile
Afiliasi Dewan Komisaris dan Direksi. section, Matrix of Affiliated Relationships between the Board
of Commissioners and the Board of Directors sub-section.
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Governansi Korporat
Rangkap Jabatan Direksi [GRI 2-15-b] [ACGS E.2.6.] Concurrent Positions of the Board of
Directors [GRI 2-15-b] [ACGS E.2.6.]
Provisions on the Concurrent Positions of
Ketentuan Rangkap Jabatan Direksi the Board of Directors
Anggota Direksi dapat merangkap jabatan, dengan memperhatikan A member of the Board of Directors may hold concurrent positions,
ketentuan dalam Peraturan OJK No. 33/POJK.04/2014 dan Anggaran by considering the provisions stipulated in OJK Regulation No. 33/
Dasar Perseroan, sebagai berikut: POJK.04/2014 and the Company’s Articles of Association, as follows:
• anggota Direksi paling banyak pada 1 (satu) emiten atau perusahaan • a member of a Board of Directors at most in 1 (one) issuer or public
publik company
• anggota Dewan Komisaris paling banyak pada 3 (tiga) emiten atau • a member of a Board of Commissioners at most in 3 (three) issuers or
perusahaan publik public companies
• anggota Komite paling banyak pada 5 (lima) emiten atau perusahaan • a member of a committee at most in 5 (five) issuers or public
publik, dimana anggota Direksi yang bersangkutan juga menjabat companies, in which the relevant member of the Board of Directors
sebagai anggota Direksi atau anggota Dewan Komisaris also serves as a member of the Board of Directors or the Board of
Commissioners
Ketentuan rangkap jabatan di atas berlaku sepanjang tidak bertentangan The provision of concurrent positions above apply as long as they do not
dengan peraturan perundang-undangan lainnya. Dalam hal terdapat conflict with other laws and regulations. In the event that there are other
peraturan perundang-undangan lain yang mengatur ketentuan mengenai laws and regulations governing the provisions regarding concurrent
rangkap jabatan yang berbeda dengan ketentuan sebagaimana diatur positions that are different from the provisions as stipulated in OJK
dalam Peraturan OJK No. 33/POJK.04/2014, berlaku ketentuan yang Regulation No. 33/POJK.04/2014, provisions that regulate more strictly
mengatur lebih ketat. apply.
Seluruh anggota Direksi Perseroan telah memenuhi ketentuan All members of the Company’s Board of Directors comply
rangkap jabatan sebagaimana dipersyaratkan dalam with the concurrent position provisions stipulated in OJK
Peraturan OJK No. 33/POJK.04/2014 tentang Direksi dan Regulation No. 33/POJK.04/2014 concerning the Board of
Dewan Komisaris Emiten atau Perusahaan Publik. [ACGS (P)E.2.3. Directors and Board of Commissioners of Issuers or Public
Companies. [ACGS (P)E.2.3.]
Informasi rangkap jabatan Direksi pada perusahaan publik Information on concurrent positions of the Board of Directors
lainnya per 31 Desember 2023 dapat dilihat pada tabel in other public companies as of December 31, 2023, can be
berikut:[ACGS E.2.7.] [ACGS (P)E.2.3.]] seen in the following table: [ACGS E.2.7.] [ACGS (P)E.2.3.]
Rangkap Jabatan di Perusahaan Publik Lain
Concurrent Position in Other Public Company
Nama & Jabatan di Perseroan
Name & Position in the Company
Perusahaan Bidang Usaha Jabatan
Company Business Line Position
Lay Krisnan Cahya - - -
Presiden Direktur
President Director
Lokita Prasetya GEMS Pertambangan dan Perdagangan Presiden Komisaris
Wakil Presiden Direktur Batu Bara
Vice President Director
Coal Mining and Trading President Commissioner
Hermawan Tarjono - - -
Direktur
Director
Handhianto Suryo Kentjono - - -
Direktur
Director
Daniel Cahya - - -
Direktur
Director
Alex Sutanto GEMS Pertambangan dan Perdagangan Komisaris
Direktur Batu Bara
Director
Coal Mining and Trading Commissioner
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Corporate Governance
Kepemilikan Saham Perseroan oleh Share Ownership of the Board of
Direksi [ACGS D.1.3.] [ACGS D.1.4.] Directors in the Company [ACGS D.1.3.] [ACGS D.1.4.]
Perseroan melarang anggota Direksi untuk mengambil The Company forbids members of the Board of Directors from
keuntungan dari informasi non-publik dengan melakukan taking advantage of non-public information by conducting
perdagangan orang dalam dan/atau penyalahgunaan insider trading and/or abusive self-dealing.
transaksi pribadi.
Piagam Direksi juga menetapkan kewajiban bagi setiap The Charter of the Board of Directors also stipulates the
anggota Direksi untuk melaporkan setiap transaksi saham obligation for each member of the Board of Directors to
yang dimilikinya di Perseroan pada hari yang sama saat report any changes of share ownership in the Company on
terjadinya transaksi tersebut (jika ada), untuk kemudian the same day as the share transaction (if any), to be reported
dilaporkan oleh Sekretaris Perusahaan kepada OJK dan BEI. by the Corporate Secretary to OJK and IDX. [ACGS A.7.1.]
[ACGS A.7.1.]
Jumlah Saham Perdagangan Saham Jumlah Saham
Nama & Jabatan per 1 Jan 2023 1 Jan - 31 Des 2023 per 31 Des 2023
Name & Position Number of Shares Shares Trading Number of Shares
as of Jan 1, 2023 Jan 1 - Dec 31, 2023 as of Dec 31, 2023
Lay Krisnan Cahya
Presiden Direktur 0 - 0
President Director
Lokita Prasetya
Wakil Presiden Direktur 0 - 0
Vice President Director
Hermawan Tarjono
Direktur 0 - 0
Director
Handhianto Suryo Kentjono
Direktur 0 - 0
Director
Daniel Cahya
Direktur 0 - 0
Director
Alex Sutanto
Direktur 0 - 0
Director
Selama tahun 2023, tidak terdapat transaksi saham Perseroan Throughout 2023, there were no transactions on the
yang dilakukan oleh anggota Direksi, sehingga per 31 Company’s shares made by the members of the Board
Desember 2023 kepemilikan saham Perseroan oleh anggota of Directors, hence as of December 31, 2023, there were
Direksi tidak mengalami perubahan. [ACGS D.5.1.] no changes in ownership of the Company’s shares by the
members of the Board of Directors. [ACGS D.5.1.]
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Governansi Korporat
KOMITE AUDIT [ACGS E.2.18.]
Audit Committee
Komite Audit adalah organ pendukung perusahaan yang The Audit Committee is a supporting organ established by and
dibentuk oleh dan bertanggung jawab kepada Dewan responsible to the Board of Commissioners, which functions
Komisaris, yang berfungsi sebagai perpanjangan tangan as an extension of the Board of Commissioners in carrying out
Dewan Komisaris untuk menjalankan fungsi pengawasan atas supervisory functions over the Company’s financial reporting,
proses pelaporan keuangan, pengendalian internal, dan audit internal control, and internal audit processes.
internal Perseroan.
Komite Audit bekerja secara kolektif dan independen The Audit Committee works collectively and independently in
dalam melaksanakan tugasnya. Komite Audit dapat bekerja carrying out its duties. The Audit Committee may cooperate
sama dengan unit-unit lain di dalam Perseroan, dan dengan with other units within the Company, and with approval of the
persetujuan Dewan Komisaris dan atas biaya Perseroan, Board of Commissioners and at the expense of the Company
dapat mempekerjakan tenaga ahli dan/atau konsultan untuk may employ experts and/or consultants, for areas where the
bidang dimana Unit Audit Internal belum memiliki keahlian Internal Audit Unit does not yet have the expertise to assist
untuk membantu Komite Audit. the Audit Committee.
Piagam Komite Audit [ACGS E.2.21.] Charter of the Audit Committee [ACGS E.2.21.]
Piagam Komite Audit merupakan pedoman bagi Komite The Charter of the Audit Committee is a guideline for the
Audit untuk melaksanakan tugas dan tanggung jawabnya Audit Committee to carry out its duties and responsibilities
dalam membantu pelaksanaan fungsi pengawasan Dewan in assisting the implementation of the supervisory function of
Komisaris. the Board of Commissioners.
Piagam Komite Audit Perseroan pertama kali diterbitkan The Company’s Charter of the Audit Committee was first
pada tahun 2011. Piagam tersebut kemudian disempurnakan issued in 2011. It was then updated in 2013 and 2019.
pada tahun 2013 dan 2019.
Piagam Komite Audit memuat hal-hal sebagai berikut: The Charter of the Audit Committee covers the following
items:
• Landasan Hukum • Legal Basis
• Nilai dan Etika • Values and Ethics
• Komposisi dan Kriteria • Composition and Criteria
• Pengangkatan, Pemberhentian, dan Masa Jabatan • Appointment, Dismissal, and Term of Office
• Program Orientasi dan Pelatihan • Orientation and Training Programs
• Tugas, Wewenang, dan Tanggung Jawab • Duties, Authorities, and Responsibilities
• Rapat • Meetings
• Penilaian Kinerja • Performance Appraisal
• Pelaporan • Reporting
• Kerahasiaan • Confidentiality
• Larangan • Prohibitions
• Sanksi • Sanctions
Dengan berpedoman pada Piagam Komite Audit, Komite With guidance from the Charter of the Audit Committee,
Audit diharapkan dapat menjalankan tugas dan tanggung the Audit Committee is expected to carry out its duties and
jawabnya secara baik dan efektif. responsibilities properly and effectively.
Piagam Komite Audit telah dipublikasikan di situs web The Charter of the Audit Committee is available on the
Perseroan dan akan ditinjau secara berkala sebagaimana Company’s website and will be reviewed periodically as
diperlukan. necessary.
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Corporate Governance
Tugas, Wewenang, dan Tanggung Jawab Duties, Authorities, and Responsibilities of
Komite Audit the Audit Committee
Tugas, wewenang, dan tanggung jawab Komite Audit diatur di dalam Duties, authorities, and responsibilities of the Audit Committee are
Piagam Komite Audit. stipulated in the Charter of the Audit Committee.
Tugas Duties
Komite Audit memiliki tugas antara lain sebagai berikut: The Audit Committee has, among others, the duty to:
• Menelaah Piagam Unit Audit Internal, sebelum piagam disampaikan untuk persetujuan Dewan Komisaris dan ditetapkan
Audit Internal oleh Direksi
• Memberikan rekomendasi kepada Dewan Komisaris untuk pengangkatan dan pemberhentian Kepala Unit Audit Internal dan
ruang lingkup pekerjaan Unit Audit Internal [ACGS E.3.16.]
• Meningkatkan independensi fungsi audit internal
• Menelaah dan memberikan masukan atas program kerja audit tahunan yang disusun oleh Unit Audit Internal
• Menelaah aktivitas, struktur organisasi, dan kualifikasi personal Unit Audit Internal untuk memastikan bahwa Unit Audit
Internal dapat bekerja secara independen, efektif, objektif, dan memiliki sumber daya yang memadai, untuk melaksanakan
fungsi sesuai dengan standar audit yang berlaku
• Menelaah kecukupan, independensi, dan efektivitas pelaksanaan fungsi audit internal
• Menelaah sistem pengendalian internal dan memberikan saran perbaikan terhadap pengendalian internal
• Mempelajari rangkuman laporan yang dibuat dan diberikan oleh Unit Audit Internal kepada manajemen serta tanggapan
manajemen terhadap rangkuman laporan
• Mengadakan pertemuan secara rutin dengan Unit Audit Internal untuk membahas temuan-temuan audit internal dan/atau
tindak lanjut yang dilakukan oleh Direksi atas temuan audit tersebut
• Menyampaikan hasil penelaahan atas efektivitas pelaksanaan audit internal dan kinerja Unit Audit Internal kepada Dewan
Komisaris
Internal Audit • Review the Charter of the Internal Audit Unit, before the charter is submitted for approval by the Board of Commissioners
and stipulated by the Board of Directors
• Provide recommendations to the Board of Commissioners regarding the appointment and dismissal of the Head of Internal
Audit Unit and the scope of work of the Internal Audit Unit [ACGS E.3.16.]
• Enhance the independency of internal audit functions
• Review and provide inputs on the annual audit plan prepared by the Internal Audit Unit
• Review the activities, organizational structure, and personnel qualifications of the Internal Audit Unit to ensure that the
Internal Audit Unit is able to work independently, effectively, and objectively, as well as adequately resourced to carry out its
functions in accordance with the prevailing auditing standards
• Review the adequacy, independency, and effectiveness of the implementation of internal audit functions
• Review the internal control system and suggest improvements to the internal control
• Review the summary of the report prepared and provided by the Internal Audit Unit to the management as well as the
management’s response to the report summary
• Hold regular meetings with the Internal Audit Unit to discuss internal audit findings and/or follow-up actions taken by the
Board of Directors on the findings
• Present the review result of the effectiveness of internal audit implementation and the performance of the Internal Audit Unit
to the Board of Commissioners
Audit Eksternal • Memberikan rekomendasi kepada Dewan Komisaris mengenai penunjukan, penunjukan kembali, dan/atau pemberhentian
auditor eksternal dengan memperhatikan aspek legalitas, kompetensi, independensi, kualitas, dan biaya jasa [ACGS E.2.24.]
• Memastikan bahwa proses seleksi auditor eksternal dilakukan secara transparan, akuntabel, dan hati-hati
• Menelaah jasa non-audit yang diperbolehkan untuk diberikan oleh auditor eksternal kepada Perseroan berdasarkan
ketentuan yang berlaku untuk menjaga independensi auditor eksternal
• Menelaah rencana audit, termasuk ruang lingkup, prosedur, dan ketentuan-ketentuan audit, untuk memastikan kelengkapan
cakupan, pengurangan upaya yang berlebihan, dan penggunaan sumber daya audit yang efektif
• Memastikan agar auditor eksternal segera menyampaikan temuan audit signifikan kepada manajemen
• Memantau pembahasan temuan audit oleh auditor eksternal dengan manajemen
• Menelaah kecukupan, independensi, efektivitas, kualitas, dan biaya pelaksanaan audit eksternal
• Menelaah perubahan signifikan yang diperlukan dalam rencana audit auditor eksternal, setiap kesulitan yang dihadapi
selama pelaksanaan audit dan penyelesaiannya, dan hal-hal lain yang berkaitan dengan pelaksanaan audit
• Memberikan pendapat independen dalam hal terjadi perbedaan pendapat antara manajemen dan auditor eksternal atas
jasa yang diberikan
• Melakukan dialog yang memadai dengan auditor eksternal
External Audit • Provide recommendations to the Board of Commissioners regarding the appointment, reappointment, and/or dismissal
of the external auditor by considering the aspects of legality, competency, independency, quality, and service fees [ACGS
E.2.24.]
• Ensure that the external auditor selection process is carried out in a transparent, accountable, and prudent manner
• Review non-audit services that can be provided by the external auditor to the Company based on prevailing regulations to
maintain the independency of the external auditor
• Review the audit plan, including the scope, procedures, and audit provisions, to ensure completeness of coverage, reduction
of redundant efforts, and the effective use of audit resources
• Ensure that the external auditor promptly conveys significant audit findings to the management
• Monitor the discussion of the audit findings by the external auditor with management
• Review the adequacy, independency, effectiveness, quality, and fees of the external auditor
• Review the significant changes needed in the external auditor’s audit plan, any difficulties encountered during the audit and
its completion, and other matters relating to the audit
• Provide independent opinions in the event of disagreement between management and external auditor for the services
rendered
• Conduct adequate dialogue with external auditors
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Laporan Keuangan • Menelaah prinsip dan praktik akuntansi dan pelaporan yang diterapkan Perseroan dalam menyajikan laporan keuangan
untuk memastikan pemenuhan standar akuntansi yang berlaku
• Menelaah laporan keuangan yang akan diterbitkan oleh Perseroan untuk BEI, OJK, atau institusi-institusi lainnya
• Mendiskusikan dengan Dewan Komisaris dan manajemen mengenai informasi penting atau material untuk diungkapkan
kepada publik
Financial • Review accounting and reporting principles and practices applied by the Company in presenting the financial statements to
Statements ensure compliance with prevailing accounting standards
• Review the financial statements to be issued by the Company to IDX, OJK, or other institutions
• Discuss with the Board of Commissioners and management regarding important or material information to be disclosed to
the public
Kepatuhan • Menelaah kepatuhan Perseroan terhadap peraturan perundang-undangan yang terkait dengan kegiatan operasional
Perseroan dan peraturan perundang-undangan yang berlaku di pasar modal
• Memastikan bahwa manajemen telah melaksanakan GCG
Compliance • Review the Company’s compliance with laws and regulations related to the operations of the Company and the prevailing
capital market laws and regulations
• Ensure that management has implemented GCG
Manajemen Risiko • Melakukan penelaahan atas sistem manajemen risiko yang mencakup risiko utama (dengan mempertimbangkan risiko
keuangan, operasional, kepatuhan, dan teknologi informasi)
• Melakukan penelaahan atas proses identifikasi risiko dan pelaksanaan manajemen risiko yang dilakukan oleh manajemen
serta rencana-rencana untuk meminimalkan risiko-risiko tersebut
• Memastikan bahwa Unit Audit Internal dan auditor eksternal dalam rencana auditnya telah memperhatikan kegiatan
Perseroan yang memiliki risiko tinggi
• Memastikan bahwa Perseroan beroperasi dalam tingkat toleransi risiko yang wajar
Risk Management • Review the systems of risk management covering key risks (by taking into account financial, operational, compliance, and
information technology risks)
• Review the process of risk identification and risk management practices conducted by the management as well as the plans
to minimize those risks
• Ensure that the Internal Audit Unit and the external auditor have paid attention to the high-risk activities of the Company in
their audit plan
• Ensure that the Company operates within a reasonable level of risk tolerance
Transaksi Afiliasi • Menelaah transaksi material yang dilakukan dengan pihak afiliasi yang berpotensi menimbulkan benturan kepentingan,
dan Transaksi untuk memastikan bahwa transaksi dilakukan secara adil dan wajar untuk kepentingan terbaik Perseroan dan pemegang
Benturan saham [ACGS A.8.1.] [ACGS A.9.1.]
Kepentingan • Memantau bahwa transaksi dengan pihak afiliasi yang membutuhkan persetujuan pemegang saham dilakukan setelah
Perseroan memperoleh persetujuan pemegang saham yang tidak berkepentingan [ACGS A.9.2.]
• Meninjau potensi benturan kepentingan yang mungkin timbul sehubungan dengan transaksi antara Perseroan dan entitas
anak, Direktur, dan/atau Pengendali Perseroan
• Menyampaikan hasil penelaahan kepada Dewan Komisaris terkait dengan adanya potensi benturan kepentingan
• Tidak melibatkan diri dalam pembahasan transaksi afiliasi, dalam hal anggota Komite Audit yang bersangkutan memiliki
benturan kepentingan dalam transaksi yang sedang didiskusikan
Affiliated • Review material transactions carried out with affiliated parties that have the potential for conflict-of-interest, to ensure that
Transactions and transactions are carried out fairly and at arm's length in the best interests of the Company and shareholders [ACGS A.8.1.]
Conflict-of-Interest [ACGS A.9.1.]
Transactions • Monitor that transactions with affiliated parties that require shareholder’s approval are carried out after the Company
obtained approval from disinterested shareholders [ACGS A.9.2.]
• Review potential conflicts of interest that may arise in connection with transactions between the Company and its subsidiaries,
Directors, and/or Controller
• Present the results of the review to the Board of Commissioners regarding any potential conflict of interest
• Withdraw him/herself from participating in a discussion of an affiliated transaction, in the event that he/she has a conflict of
interest in the transaction being discussed
Penanganan • Menelaah pengaduan pihak ketiga sehubungan dengan proses pelaporan akuntansi dan keuangan, serta meneruskan
Pengaduan pengaduan kepada pihak yang berkepentingan
• Memantau tindak lanjut pengaduan yang berkaitan dengan Perseroan mengenai akuntansi, pengendalian internal,
kecurangan, serta dugaan perilaku manajemen yang tidak terpuji yang dapat mengganggu kegiatan operasional Perseroan
seperti tidak jujur, tidak etis, memiliki benturan kepentingan, atau memberikan informasi yang tidak akurat atau menyesatkan
kepada publik, dan ketidaktaatan terhadap peraturan perundang-undangan yang berlaku
• Meminta dilakukan audit investigasi atas pengaduan dengan bekerja sama dengan pihak manajemen atau pihak lainnya jika
diperlukan
• Melaporkan hasil penelaahan kepada Dewan Komisaris dan memantau tindak lanjut hasil penelaahan bila diminta oleh
Dewan Komisaris
Complaint • Review third-party complaints relating to accounting and financial reporting processes, as well as forward the complaints to
Handling the interested parties
• Monitor the follow-up of complaints related to the Company regarding accounting, internal control, fraud, and allegation of
dishonourable management behaviour, that may interfere with the Company’s operational activities such as being dishonest,
unethical, having a conflict of interest, or providing inaccurate or misleading information to the public, and disobeying the
prevailing laws and regulations
• Call for an audit investigation based on a complaint in collaboration with management or other parties if necessary
• Report the result of the review to the Board of Commissioners and monitor the progress and follow-up when requested by
the Board of Commissioners
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Lainnya • Melaksanakan tugas-tugas pengawasan lain sesuai dengan permintaan Dewan Komisaris dan sesuai dengan peraturan
perundang-undangan yang berlaku
• Melakukan penelaahan terhadap Piagam Komite Audit sesuai dengan kebutuhan dan mengusulkan perubahannya untuk
persetujuan Dewan Komisaris
Others • Carry out other supervisory duties as requested by the Board of Commissioners and as required under the prevailing laws
and regulations
• Conduct a review of the Charter of the Audit Committee as necessary and propose updates to the Board of Commissioners
for approval
Wewenang Authorities
Wewenang Komite Audit, antara lain sebagai berikut: Authorities of the Audit Committee, include the following:
• mengakses dokumen, data, dan informasi Perseroan tentang karyawan, • access the Company’s documents, data, and information regarding
dana, aset, dan sumber daya Perseroan lainnya yang diperlukan the employees, funds, assets, and other resources relating to the
berkaitan dengan pelaksanaan tugasnya execution of its duties
• berkomunikasi langsung dengan karyawan, Direksi, pihak yang • communicate directly with the employees, the Board of Directors,
menjalankan fungsi audit internal, manajemen risiko, dan auditor those who perform the functions of internal audit, risk management,
eksternal terkait tugas dan tanggung jawab Komite Audit and the external auditor regarding matters related to the duties and
responsibilities of the Audit Committee
• memberikan rekomendasi perbaikan kinerja operasional dan • provide recommendations for the improvement of operational
pengawasan kepada manajemen berdasarkan laporan Unit Audit performance and supervision to management, based on reports from
Internal dan auditor eksternal the Internal Audit Unit and external auditor
• melibatkan pihak independen di luar anggota Komite Audit yang • involve independent parties external to the members of the Audit
diperlukan untuk membantu pelaksanaan tugasnya Committee as necessary to assist in the execution of its duties
• memberikan pendapat independen dalam hal terjadi perbedaan • provide an independent opinion in the event of disagreements
pendapat antara manajemen dan auditor eksternal between management and the external auditor
• melakukan kewenangan lain yang diberikan oleh Dewan Komisaris dan • perform other authorities given by the Board of Commissioners and
peraturan perundang-undangan yang berlaku the prevailing laws and regulations
Tanggung Jawab Responsibilities
Komite Audit bertanggung jawab kepada Dewan Komisaris dan wajib The Audit Committee is responsible to the Board of Commissioners and
bertindak secara independen dalam melaksanakan tugas dan tanggung shall act independently in carrying out its duties and responsibilities.
jawabnya.
Susunan Komite Audit Composition of the Audit Committee
Komite Audit terdiri dari sekurang-kurangnya 3 (tiga) orang The members of the Audit Committee shall consist of at
anggota yang berasal dari Komisaris Independen atau pihak least 3 (three) persons who are either an Independent
luar Perseroan, dimana 1 (satu) orang Komisaris Independen Commissioner or an external party of the Company, of which
bertindak sebagai ketua. 1 (one) Independent Commissioner acts as the chairperson.
Anggota Komite Audit Perseroan seluruhnya merupakan The majority of members of the Audit Committee of the
pihak independen non eksekutif, yang berasal dari Komisaris Company are independent non-executive parties, originating
Independen Perseroan. [ACGS E.2.19.] [ACGS E.2.20.] from Independent Commissioners of the Company. [ACGS
E.2.19.] [ACGS E.2.20.]
Per tanggal 1 Juli 2023, Perseroan telah efektif melakukan As of July 1, 2023, the Company has effectively changed the
perubahan susunan Komite Audit. Informasi terkait composition of its Audit Committee. Information related to
perubahan susunan Komite Audit ini telah diumumkan dalam such changes in the composition of the Audit Committee has
keterbukaan informasi Perseroan tanggal 3 Juli 2023. been announced in the Company’s information disclosure
dated July 3, 2023.
Dengan perubahan tersebut, susunan Komite Audit Perseroan With these changes, the composition of the Company’s Audit
adalah sebagai berikut: Committee is as follows:
Nama & Jabatan di Komite Audit Kompetensi Pengangkatan dan Masa Jabatan
Name & Position in the Audit Committee Competency Appointment and Term of Office
Dr. Hendrikus Passagi, S.Sos., S.H., M.H., M.Sc. Teknologi, Hukum, Pertama kali diangkat berdasarkan Keputusan Sirkuler Dewan
Ketua Ekonomi, & Pendidikan Komisaris Perseroan tanggal 22 Juni 2023 yang mulai berlaku
Chairperson [ACGS E.2.20.] efektif pada tanggal 1 Juli 2023, dengan masa jabatan hingga
RUPST 2024.
Technology, Law, First appointed based on the Circular Resolution of the Company’s
Economics, & Education Board of Commissioners dated June 22, 2023, which became
effective on July 1, 2023, with a term of office until the AGM 2024.
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Nama & Jabatan di Komite Audit Kompetensi Pengangkatan dan Masa Jabatan
Name & Position in the Audit Committee Competency Appointment and Term of Office
Ir. F.X. Sutijastoto, M.A. Energi & Lingkungan Pertama kali diangkat berdasarkan Keputusan Sirkuler Dewan
Anggota Komisaris Perseroan tanggal 22 Juni 2023 yang mulai berlaku
Member efektif pada tanggal 1 Juli 2023, dengan masa jabatan hingga
RUPST 2024.
Energy & Environment First appointed based on the Circular Resolution of the Company’s
Board of Commissioners dated June 22, 2023, which became
effective on July 1, 2023, with a term of office until the AGM 2024.
Michell Suharli, M.Si., CPA, CA Akuntansi & Keuangan Pertama kali diangkat berdasarkan Keputusan Sirkuler Dewan
Anggota Komisaris Perseroan tanggal 8 Desember 2021 dengan masa
Member jabatan hingga RUPST 2024.
[ACGS E.2.22.]
Accounting & Finance First appointed based on the Circular Resolution of the Company’s
Board of Commissioners dated December 8, 2021, with a term of
office until the AGM 2024.
Profil, termasuk informasi rangkap jabatan dan pengalaman The profiles, including information on concurrent positions
kerja, Bapak Hendrikus Passagi dan Bapak F.X. Sutijastoto and work experiences, of Mr. Hendrikus Passagi and Mr. F.X.
dapat dilihat pada bagian Profil Perusahaan, sub-bagian Profil Sutijastoto can be seen in the Company Profile section, Profile
Dewan Komisaris. of the Board of Commissioners subsection.
Adapun profil Bapak Michell Suharli adalah sebagai berikut: The profile of Mr. Michell Suharli is as follows:
Michell Suharli, M.Si., CPA, CA
Anggota Komite Audit
Member of the Audit Committe
Bapak Michell Suharli, Warga Negara Indonesia, berusia 46 Mr. Michell Suharli, an Indonesian citizen, 46 years old,
tahun, berdomisili di Jakarta. Beliau pertama kali diangkat domiciled in Jakarta. He was first appointed as member
sebagai anggota Komite Audit sesuai dengan Keputusan of the Company’s Audit Committee based on the Circular
Sirkuler Dewan Komisaris Perseroan tanggal 8 Desember Resolution of the Company’s Board of Commissioners dated
2021. Masa jabatan sebagai anggota Komite Audit mengikuti December 8, 2021. His term of office as a member of the
masa jabatan Dewan Komisaris Perseroan. Audit Committee follows the term of office of the Company’s
Board of Commissioners.
Sejak tahun 2020, beliau juga menjabat sebagai CEO di SW Since 2020, he also serves as a CEO at SW Indonesia.
Indonesia. Sebelumnya, beliau pernah menjabat sebagai Previously, he served as a Deputy Managing Partner at BDO
Deputy Managing Partner di BDO in Indonesia – Audit Firm in Indonesia – Audit Firm (2017-2020), Senior Partner at PKF
(2017-2020), Senior Partner di PKF Indonesia (2015-2017), Indonesia (2015-2017), Audit Partner at LEA Global Indonesia
Audit Partner di LEA Global Indonesia (2009-2015), dan (2009-2015), and President Director at Winindo Business Pte.
Presiden Direktur di Winindo Business Pte. Ltd. (2002-2009). Ltd. (2002-2009).
Beliau meraih gelar Sarjana Akuntansi dari Universitas Katolik He received his bachelor’s degree in accounting from
Indonesia Atma Jaya (2000) dan gelar Magister Akuntansi dari Universitas Katolik Indonesia Atma Jaya (2000) and his
Universitas Trisakti (2004). master’s degree in accounting from Universitas Trisakti (2004).
Bapak Michell Suharli tidak mempunyai hubungan afiliasi Mr. Michell Suharli is not affiliated with any member of the
dengan anggota Dewan Komisaris, Direksi, Pengendali, Board of Commissioners, the Board of Directors, Controllers,
ataupun Pemegang Saham Utama Perseroan. or Main Shareholders of the Company.
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Corporate Governance
Jumlah, komposisi, dan keberagaman anggota Komite Audit The number, composition, and diversity of members of the
ditinjau secara berkala oleh Komite Nominasi dan Remunerasi. Risk Management Committee are reviewed regularly by the
Nomination and Remuneration Committee.
\
Kriteria Pengangkatan Appointment Criteria for
Komite Audit the Audit Committee
Persyaratan umum keanggotaan Komite Audit Perseroan, General requirements for each members of the Audit Committee,
antara lain sebagai berikut: among others, as follows:
• memiliki integritas tinggi, kemampuan, pengetahuan, dan • having high integrity and possesses the ability, knowledge,
pengalaman sesuai dengan bidang pekerjaannya, serta and experience related to his/her field of work, and is able to
mampu berkomunikasi dengan baik communicate properly
• memahami laporan keuangan, bisnis perusahaan, proses • having good understanding of the financial statements,
audit, manajemen risiko, dan peraturan perundang- businesses of the company, auditing process, risk
undangan di bidang pasar modal serta peraturan management, and relevant laws and regulations of capital
perundang-undangan terkait lainnya market as well as other related laws and regulations
• mematuhi Kode Etik Perseroan • complying with the Company’s Code of Conduct
• bersedia meningkatkan kompetensi secara terus menerus • willing to improve his/her competence continuously through
melalui pendidikan dan pelatihan education and training
• memiliki paling sedikit 1 (satu) anggota yang berlatar • having at least 1 (one) member whose educational
pendidikan dan keahlian di bidang akuntansi dan/atau background and expertise is in accounting and/or finance
keuangan
• bukan merupakan orang dalam KAP, kantor konsultan • having not worked for any KAP, law firm, public appraisal
hukum, kantor jasa penilai publik, atau pihak lain yang firm, or other parties who provide assurance services,
memberi jasa asurans, jasa non-asurans, jasa penilai, dan/ non-assurance services, appraisal services, and/or other
atau jasa konsultasi lain kepada Perseroan dan entitas anak consulting services to the Company and its subsidiaries
dalam waktu 6 (enam) bulan terakhir within the last 6 (six) months
• bukan merupakan orang yang bekerja atau mempunyai • not a person who is working for or having the authority
wewenang dan tanggung jawab untuk merencanakan, and responsibility for planning, directing, controlling, or
memimpin, mengendalikan, atau mengawasi kegiatan supervising the activities of the Company and its subsidiaries
Perseroan dan entitas anak dalam waktu 6 (enam) bulan within the last 6 (six) months, except as an Independent
terakhir, kecuali sebagai Komisaris Independen Commissioner
• tidak mempunyai saham langsung maupun tidak langsung • not owning shares either directly or indirectly in the Company
pada Perseroan dan entitas anak and its subsidiaries
• tidak mempunyai hubungan afiliasi dengan anggota Dewan • not having any affiliation with any of the Company’s
Komisaris, anggota Direksi, Pengendali, ataupun Pemegang members of the Board of Commissioners, Board of Directors,
Saham Utama Perseroan Controlling, or Main Shareholders
• tidak mempunyai hubungan usaha, baik langsung maupun • not having a business relationship, either directly or indirectly,
tidak langsung, yang berkaitan dengan kegiatan usaha related to the business activities of the Company and its
Perseroan dan entitas anak subsidiaries
• memiliki kemampuan komunikasi, kerja sama, serta • having the ability to communicate, cooperate, and be
komitmen untuk menyediakan waktu yang cukup untuk committed to providing sufficient time to carry out his/her
melaksanakan tugas dan tanggung jawabnya duties and responsibilities
• memiliki komitmen untuk menjalankan tugas dan tanggung • having the commitment to carrying out his/her duties and
jawabnya secara efektif dan independen responsibilities effectively and independently
Perseroan tidak memiliki anggota Komite Audit yang The Company does not have any members of the Audit
sebelumnya merupakan karyawan atau mitra dari auditor Committee who were previously employees or partners of the
eksternal Perseroan dalam 2 (dua) tahun terakhir. [ACGS (P)E.3.1.] Company’s external auditors in the last 2 (two) years. [ACGS (P)
E.3.1.]
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Governansi Korporat
Pengangkatan, Pemberhentian, dan Masa Jabatan Appointment, Dismissal, and Term of Office of
Komite Audit the Audit Committee
Anggota Komite Audit diangkat dan diberhentikan oleh Dewan Members of the Audit Committee are appointed and dismissed
Komisaris. by the Board of Commissioners.
Masa jabatan Komite Audit adalah sesuai dengan masa jabatan The term of office of the Audit Committee is in accordance with
Dewan Komisaris dan dapat diangkat kembali hanya untuk 1 the term of office of the Board of Commissioners and can only
(satu) periode berikutnya. be reappointed for 1 (one) consecutive period.
Keanggotaan Komite Audit berakhir dalam hal masa jabatan The term of office of a member of the Audit Committee shall
anggota Komite Audit berakhir, anggota Komite Audit terminate in the event that his/her term of office expires, he/she
didiskualifikasi berdasarkan ketentuan peraturan perundang- no longer qualifies based on the prevailing laws and regulations,
undangan yang berlaku, mengundurkan diri, pensiun, atau submits his/her resignation, retires, or is not reappointed as a
tidak diangkat kembali sebagai anggota Komite Audit. member of the Audit Committee.
Tata cara pengangkatan, penggantian, pemberhentian, atau Procedures for the appointment, replacement, dismissal, or
pengunduran diri anggota Komite Audit Perseroan dilakukan resignation of members of the Company’s Audit Committee
sesuai dengan Piagam Komite Audit Perseroan. are performed in accordance with the Charter of the Audit
Committee of the Company.
Independensi Komite Audit Independency of the Audit Committee
Setiap anggota Komite Audit Perseroan adalah pihak Each member of the Company’s Audit Committee is an
independen yang telah memenuhi persyaratan umum independent party who met the general requirements to
untuk diangkat sebagai anggota Komite Audit dan telah be appointed as a member of the Audit Committee and has
memberikan pernyataan independensi kembali pada tanggal re-declared his independence on January 24, 2023.
24 Januari 2023.
Pelaksanaan Tugas Komite Audit pada Implementation of Duties of the Audit
Tahun 2023 Committee in 2023
Komite Audit telah melaksanakan tugasnya sesuai dengan The Audit Committee had carried out its duties in accordance
Piagam Komite Audit. with the Charter of the Audit Committee.
Pelaksanaan tugas Komite Audit selama tahun 2023, antara Duties performed by the Audit Committee in 2023, among
lain sebagai berikut: others, were as follows:
Tugas Pelaksanaan Tugas Tahun 2023
Duties Implementation of Duties in 2023
Menelaah Laporan Keuangan • Menelaah Laporan Keuangan Konsolidasian Perseroan untuk periode yang berakhir pada 31 Desember
2022 yang telah diaudit oleh AP
• Menelaah Laporan Keuangan Konsolidasian Interim Perseroan untuk periode yang berakhir pada tanggal
31 Maret 2023 yang telah diaudit oleh AP
• Menelaah Laporan Keuangan Konsolidasian Interim Perseroan untuk periode yang berakhir pada tanggal
30 Juni 2023 yang telah ditelaah secara terbatas oleh AP
• Menelaah Laporan Keuangan Konsolidasian Interim Perseroan untuk periode yang berakhir pada tanggal
30 September 2023 yang telah ditelaah secara terbatas oleh AP
Review the Financial Statements • Reviewed the Company’s Consolidated Financial Statements for the period ended December 31, 2022,
which had been audited by AP
• Reviewed the Company’s Interim Consolidated Financial Statements for the period ended March 31,
2023, which had been audited by AP
• Reviewed the Company’s Interim Consolidated Financial Statements for the period ended June 30, 2023,
which had been limitedly reviewed by AP
• Reviewed the Company’s Interim Consolidated Financial Statements for the period ended September 30,
2023, which had been limitedly reviewed by AP
Menelaah Kinerja AP [ACGS E.2.24.] • Menelaah kinerja audit AP Maria Leckzinska dari KAP Mirawati Sensi Idris atas pelaksanaan jasa audit
[ACGS E.2.24.] untuk Laporan Keuangan Perseroan tahun buku 2022
• Merekomendasikan AP Maria Leckzinska dari KAP Mirawati Sensi Idris kepada Dewan Komisaris untuk
memberikan jasa audit atas Laporan Keuangan Perseroan tahun buku 2023
Review the Performance of AP • Reviewed the performance of AP Maria Leckzinska of KAP Mirawati Sensi Idris for the audit services
[ACGS E.2.24.] provided for the Company’s Financial Statements for the year 2022
• Recommended AP Maria Leckzinska of KAP Mirawati Sensi Idris to the Board of Commissioners to provide
audit services for the Company’s Financial Statements for the year 2023
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Tugas Pelaksanaan Tugas Tahun 2023
Duties Implementation of Duties in 2023
Menelaah Efektivitas Sistem • Membahas program kerja tahunan untuk audit internal dan manajemen risiko
Pengendalian Internal dan • Membahas temuan audit dari Unit Audit Internal
Manajemen Risiko • Melakukan penelaahan sistem pelaporan pelanggaran
• Melakukan penelaahan terhadap implementasi SOP
• Menyetujui rencana perbaikan penerapan manajemen risiko
Review the Effectiveness of • Discussed the annual work plan for internal audit and risk management
Internal Control System and Risk • Discussed audit findings raised by the Internal Audit Unit
Management • Reviewed the whistleblowing system
• Reviewed the implementation of SOPs
• Approved the plan to improve the implementation of risk management
Menelaah Kepatuhan Perseroan • Melakukan pemeriksaan acak atas pemenuhan kepatuhan Perseroan terhadap peraturan perundang-
terhadap Peraturan Perundangan- undangan yang berlaku
Undangan
Review the Company’s Compliance • Conducted random checking of the Company’s compliance with the prevailing laws and regulations
with the Prevailing Laws and
Regulations
Mengidentifikasi Isu dan Risiko yang N/A1)
Memerlukan Perhatian Khusus
Identify Issues and Risks that Require
Special Attention
Menangani dan Menindaklanjuti N/A2)
Pengaduan Auditor Internal dan
Eksternal
Handle and follow up on complaints
from internal and external auditors
Melaksanakan Audit dan/atau N/A3)
Penelaahan Khusus sebagaimana
Ditugaskan oleh Dewan Komisaris
Perform Special Audit and/or Special
Review Duties as Assigned by the
Board of Commissioners
Keterangan / Notes:
1)
Selama tahun 2023, Perseroan tidak memiliki isu dan risiko yang memerlukan perhatian khusus.
2)
Selama tahun 2023, Perseroan tidak menerima pengaduan yang bersifat material atau signifikan dari pihak auditor internal maupun eksternal.
3)
Selama tahun 2023, Komite Audit Perseroan tidak menerima tugas audit khusus dan/atau penelaahan khusus dari Dewan Komisaris.
1)
In 2023, the Company did not encounter any issues and risks that require special attention.
2)
In 2023, the Company did not receive any material or significant complaints from internal or external auditors.
3)
In 2023, the Audit Committee did not receive any special audit and/or special review assignment from the Board of Commissioners.
Rapat Komite Audit Meetings of the Audit Committee
Rapat Komite Audit diselenggarakan secara berkala The Audit Committee shall convene a meeting on a periodical
sekurang-kurangnya 1 (satu) kali dalam 3 (tiga) bulan. Rapat basis at least once every 3 (three) months. Meetings will be
dapat diselenggarakan apabila dihadiri oleh lebih dari 1/2 held if attended by more than 1/2 (one-half) of the total
(satu per dua) jumlah anggota Komite Audit. members of the Audit Committee.
Keputusan rapat Komite Audit diambil atas dasar musyawarah The resolutions of the Audit Committee meeting shall be
untuk mencapai mufakat. Dalam hal musyawarah untuk taken based on deliberation to reach a consensus. In the event
mufakat tidak tercapai, maka pengambilan keputusan deliberation for consensus is not achieved, the resolution shall
dilakukan berdasarkan suara terbanyak. Risalah rapat be made based on the majority vote. Minutes of meetings are
disampaikan secara tertulis kepada Dewan Komisaris. submitted in writing to the Board of Commissioners.
Selama tahun 2023, Komite Audit telah melaksanakan 7 In 2023, the Audit Committee had held 7 (tujuh) meetings,
(tujuh) kali rapat, termasuk rapat dengan Dewan Komisaris, including meetings with the Board of Commissioners, AP, and
AP, dan kepala Unit Audit Internal. Tingkat kehadiran rapat the head of the Internal Audit Unit. The average attendance
Komite Audit pada tahun 2023 secara rata-rata adalah 85%. rate of the Audit Committee meetings held in 2023 was 85%.
[ACGS E.2.23.] [ACGS E.2.23.]
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 237
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Governansi Korporat
Keputusan setiap rapat Komite Audit dituangkan dalam The resolutions of each Audit Committee meeting were
risalah rapat yang ditandatangani seluruh anggota Komite stated in the minutes of meeting which were signed by all
Audit yang hadir dalam rapat. members of the Audit Committee present at the meeting.
Ringkasan rapat Komite Audit pada tahun 2023 adalah The summary of the meetings of the Audit Committee in 2023
sebagai berikut: was as follows:
Kehadiran
Attendance
% Kehadiran
Tanggal Pembahasan Rapat Pelaksanaan
Komite Audit Unit Audit Internal % of
Date Meeting Agenda Execution
Audit Committee Internal Audit Unit Attendance
RAS1) HPG2) MSL CRK1) STT2) MAS
24 Jan • Membahas laporan Sudah
kegiatan Unit Audit dilaksanakan V V V V N/A V 100%
Internal H2-2022
• Menyetujui rencana kerja Sudah
2023 dilaksanakan
• Membahas draf Laporan Sudah
Keuangan Konsolidasian dilaksanakan
Interim Q3-2022
• Discussed the Internal Executed
Audit Unit activity report
for H2-2022
• Approved the work plan Executed
for 2023
• Discussed the draft for Executed
Interim Consolidated
Financial Statements for
Q3-2022
21 Feb • Mengevaluasi kinerja AP Sudah
Maria Leckzinska dari KAP dilaksanakan V V V V N/A V 100%
Mirawati Sensi Indris
• Menyetujui draf Laporan Sudah
Tahunan 2022 dilaksanakan
• Evaluated the performance Executed
of AP Maria Leckzinska of
KAP Mirawati Sensi Idris
• Approved the draft for Executed
Annual Report 2022
8 Mar • Membahas draf Laporan Sudah
Keuangan Konsolidasian dilaksanakan V - V - N/A V 50%3)
tahun 2022
• Discussed the draft for Executed
Consolidated Financial
Statements for the year
2022
22 Jun • Membahas draf Laporan Sudah
Keuangan Konsolidasian dilaksanakan V V - V N/A - 75%
Interim Q1-2023
• Discussed the draft for Executed
Interim Consolidated
Financial Statements for
Q1-2023
17 Jul • Menyetujui laporan Sudah N/A V V N/A V - 100%
kegiatan Unit Audit dilaksanakan
Internal H1-2023
238 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 239
Corporate Governance
Kehadiran
Attendance
% Kehadiran
Tanggal Pembahasan Rapat Pelaksanaan
Komite Audit Unit Audit Internal % of
Date Meeting Agenda Execution
Audit Committee Internal Audit Unit Attendance
RAS1) HPG2) MSL CRK1) STT2) MAS
• Obtained the Internal Executed
Audit Unit activity report
for H1-2023
23 Aug • Membahas draf Laporan Sudah N/A V - N/A V V 67%
Keuangan Konsolidasian dilaksanakan
Interim Q2-2023
• Discussed the draft for Executed
Interim Consolidated
Financial Statements for
Q2-2023
24 Nov • Membahas draf Laporan Sudah N/A V V N/A V - 100%
Keuangan Konsolidasian dilaksanakan
Interim Q3-2023
• Discussed the draft for Executed
Interim Consolidated
Financial Statements for
Q3-2023
Kehadiran / Attendance 4/4 6/7 5/7 3/4 3/3 4/7
85%
% kehadiran / % of attendance 100% 86% 71% 75% 100% 57%
Keterangan / Notes:
RAS : Dr. Robert Arthur Simanjuntak CRK : Drs. Carel Risakotta
HPG : Dr. Hendrikus Passagi, S.Sos., S.H., M.H., M.Sc. STT : Ir. F.X. Sutijastoto, M.A.
MSL : Michell Suharli, M.Si., CPA, CA MAS : Mona Angelique Susanto
1)
Bapak Robert Arthur Simanjuntak dan Bapak Carel Risakotta telah diberhentikan dengan hormat dari jabatannya selaku ketua dan anggota Komite Audit Perseroan
efektif sejak tanggal 1 Juli 2023 berdasarkan Keputusan Sirkuler Dewan Komisaris Perseroan tanggal 22 Juni 2023.
2)
Bapak Hendrikus Passagi dan Bapak F.X. Sutijastoto diangkat sebagai ketua dan anggota Komite Audit Perseroan efektif sejak tanggal 1 Juli 2023 berdasarkan
Keputusan Sirkuler Dewan Komisaris Perseroan tanggal 22 Juni 2023.
3)
Bapak Carel Risakotta berhalangan hadir dalam rapat, karena harus mendampingi salah satu anggota keluarga inti yang sedang dalam perawatan medis.
Bapak Hendrikus Passagi berhalangan hadir dalam rapat, karena harus melaksanakan ibadah duka. Informasi mengenai pembahasan dan keputusan rapat telah
disampaikan kepada Bapak Carel Risakotta dan Bapak Hendrikus Passagi melalui distribusi notulen rapat pada tanggal 8 Maret 2023.
1)
Mr. Robert Arthur Simanjuntak and Mr. Carel Risakotta have been honorably dismissed from their position as chairperson and member of the Company’s Audit
Committee effective from July 1, 2023, based on the Circular Resolution of the Company’s Board of Commissioners dated June 22, 2023.
2)
Mr. Hendrikus Passagi and Mr. F.X. Sutijastoto were appointed as chairperson and member of the Company’s Audit Committee effective from July 1, 2023, based
on the Circular Resolution of the Company’s Board of Commissioners dated June 22, 2023.
3)
Mr. Carel Risakotta was unable to attend the meeting, because he had to accompany a member of his nuclear family who was under medical treatment. Mr.
Hendrikus Passagi was unable to attend the meeting, because he had to attend family mourning services. Information regarding the discussion and resolutions of
the meeting has been conveyed to Mr. Carel Risakotta and Mr. Hendrikus Passagi through the distribution of the minutes of meeting on March 8, 2023.
Peningkatan Kompetensi bagi Anggota Competency Development for
Komite Audit Members of the Audit Committee
Untuk mendukung peningkatan kompetensi anggota Komite To elevate the competence of members of the Audit
Audit, Perseroan mendorong setiap anggota untuk mengikuti Committee, the Company encourages each member to
pelatihan sekurang-kurangnya 1 (satu) kali dalam setahun, participate in training at least once a year, with a minimum
dengan minimal jam pelatihan selama 12 (dua belas) jam. training hour of 12 (twelve) hours.
Lokakarya/pelatihan/seminar yang telah diikuti oleh Bapak Workshop/training/seminar attended by Mr. Hendrikus
Hendrikus Passagi dan Bapak F.X. Sutijastoto pada tahun 2023 Passagi and Mr. F.X. Sutijastoto in 2023 can be seen in the
dapat dilihat pada bagian Governansi Korporat, sub-bagian Corporate Governance Section, Board of Commissioners
Dewan Komisaris. subsection.
Adapun lokakarya/pelatihan/seminar yang telah diikuti oleh As for the workshop/training/seminar attended by Mr. Michell
Bapak Michell Suharli pada tahun 2023, dapat dilihat pada Suharli in 2023, can be seen in the following table:
tabel berikut:
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 239
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Governansi Korporat
Nama & Jabatan Lokakarya/Pelatihan/Seminar Tempat, Tanggal Penyelenggara
Name & Position Workshop/Training/Seminar Location, Date Organizer
Michell Suharli, M.Si., CPA, CA Memahami Kode Etik Akuntan Indonesia Jakarta, Ikatan Akuntan Indonesia
Anggota Komite Audit bagi Akuntan Sektor Publik 15 February 2023 (IAI), The International
Member of the Audit Federation of Accountant
Committee
(IFAC)
Peran IT Audit untuk Menunjang Pekerjaan Jakarta, IAPI, IFAC
Auditor dalam Audit Laporan Keuangan 8 March 2023
Memahami Kode Etik Akuntan Indonesia Jakarta, IAI, IFAC
bagi Akuntan Berpraktik 15 March 2023
PPL OJK FAPM - Penerapan Engagement Jakarta, IAPI, IFAC
Quality Control Review (EQCR) dan Peran 16 March 2023
Komunikasi/Konsultasi kepada Regulator
sesuai POJK 13 Tahun 2017 dalam Rangka
Mitigasi Risiko Audit
Memahami Kode Etik Akuntan Indonesia Jakarta, IAI, IFAC
bagi Akuntan Pendidik 17 May 2023
PPL Khusus OJK - IAPI Tahun 2023 bagi Jakarta, IAPI, IFAC
Akuntan Publik Terdaftar di OJK Sektor 7 June 2023
Perbankan
Memahami Kode Etik Akuntan Indonesia Jakarta, IAI, IFAC
bagi Akuntan Perpajakan 14 June 2023
Memahami Kode Etik Akuntan Indonesia Jakarta, IAI, IFAC
bagi Akuntan Sektor Publik 18 July 2023
PPL OJK IKNB - Aspek Akuntansi dan Jakarta, IAPI, IFAC
Audit pada Entitas Asuransi serta Dampak 24 July 2023
Implementasi PSAK 74
PPL Pendamping PPL Wajib AP Batch 5 - Jakarta, IAPI, IFAC
Sharing Temuan-Temuan Hasil Pemeriksaan 26 July 2023
KAP oleh PPPK dan Mitigasi Risikonya
Memahami Kode Etik Akuntan Indonesia Jakarta, IAI, IFAC
bagi Akuntan Berpraktik 13 September 2023
Forum Dialog: Tren, Inovasi, dan Peluang Jakarta, Sinarmas
Energi Terbarukan 14 September 2023
Fintech & Ekosistem Ekonomi Digital Jakarta, Perseroan
21 September 2023 the Company
Strategi Penambangan Batubara & TJSL Jakarta, Perseroan
21 September 2023 the Company
PPL Online Akuntan Berpraktik Jakarta, IAI, IFAC
3 October 2023
Kebijakan Hilirisasi & Larangan Ekspor Jakarta, Perseroan
Mineral: Dampak dan Implikasinya 5 October 2023 the Company
Ecosystem of Accounting Profession Jakarta, Perseroan
5 October 2023 the Company
Potensi Bisnis EBT dan Pengembangan Jakarta, Perseroan
Industri Baterai di Indonesia 13 October 2023 the Company
Menuju Net Zero Emission Jakarta, Perseroan
13 October 2023 the Company
240 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
KOMITE MANAJEMEN RISIKO [ACGS (B)E.6.1.]
Risk Management Committee [ACGS (B)E.6.1.]
Komite Manajemen Risiko adalah organ pendukung The Risk Management Committee is a supporting
perusahaan yang dibentuk oleh dan bertanggung organ established by and responsible to the Board of
jawab kepada Dewan Komisaris, yang berfungsi sebagai Commissioners, which functions as an extension of the
perpanjangan tangan Dewan Komisaris untuk memantau Board of Commissioners in carrying out supervision on the
efektivitas kebijakan manajemen risiko, pengendalian effectiveness of risk management policies, internal control,
internal, dan tindakan mitigasi yang diambil oleh Perseroan. and mitigation actions taken by the Company.
Komite Manajemen Risiko bekerja secara kolektif dan The Risk Management Committee works collectively and
independen dalam melaksanakan tugasnya. Komite independently in carrying out its duties. The Risk Management
Manajemen Risiko dapat bekerja sama dengan unit-unit Committee may cooperate with other units within the
lain di dalam Perseroan dan, dengan persetujuan Dewan Company, and with approval of the Board of Commissioners
Komisaris dan atas biaya Perseroan, dapat mempekerjakan and at the expense of the Company may employ experts and/
tenaga ahli dan/atau konsultan untuk bidang dimana Unit or consultants, for areas where the Risk Management Unit has
Manajemen Risiko belum memiliki keahlian untuk membantu no expertise to assist the Risk Management Committee.
Komite Manajemen Risiko.
Perseroan membentuk Komite Manajemen Risiko pada The Company established the Risk Management Committee
tanggal 6 Oktober 2022. Dengan pembentukan Komite on October 6, 2022. Through this establishment, the
Manajemen Risiko, Perseroan diharapkan dapat memitigasi Company expects to be able to better mitigate business risks,
risiko bisnis dengan lebih baik, mengoptimalkan penggunaan optimize the use of company resources, increase operational
sumber daya perusahaan, meningkatkan efisiensi operasional, efficiency, and adopt better strategies and policies to support
dan mengambil strategi dan kebijakan yang lebih baik untuk the achievement of sustainable business goals.
mendukung pencapaian tujuan bisnis yang berkelanjutan.
Piagam Komite Manajemen Risiko Charter of the Risk Management
Committee
Dalam melaksanakan tugas dan tanggung jawabnya, Komite In performing its duties and responsibilities, the Risk
Manajemen Risiko berpedoman kepada Piagam Komite Management Committee is guided by the Charter of the Risk
Manajemen Risiko Perseroan yang telah diterbitkan pada Management Committee which was issued on October 27,
tanggal 27 Oktober 2022. 2022.
Piagam Komite Manajemen Risiko memuat hal-hal sebagai The Charter of the Risk Management Committee covers the
berikut: following items:
• Landasan Hukum • Legal Basis
• Nilai dan Etika • Values and Ethics
• Komposisi dan Kriteria • Composition and Criteria
• Pengangkatan, Pemberhentian, dan Masa Jabatan • Appointment, Dismissal, and Term of Office
• Program Orientasi dan Pelatihan • Orientation and Training Programs
• Tugas dan Tanggung Jawab • Duties and Responsibilities
• Rapat • Meetings
• Penilaian Kinerja • Performance Appraisal
• Pelaporan • Reporting
• Kerahasiaan • Confidentiality
• Larangan • Prohibitions
• Sanksi • Sanctions
Dengan berpedoman pada Piagam Komite Manajemen Risiko, With guidance from the Charter of the Risk Management
Komite Manajemen Risiko diharapkan dapat melaksanakan Committee, the Risk Management Committee is expected
tugas dan tanggung jawabnya secara baik dan efektif. to carry out its duties and responsibilities properly and
effectively.
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Governansi Korporat
Piagam Komite Manajemen Risiko telah dipublikasikan di situs The Charter of the Risk Management Committee is available
web Perseroan dan akan ditinjau secara berkala sebagaimana on the Company’s website and will be reviewed periodically
diperlukan. as necessary.
Tugas, Wewenang, dan Tanggung Jawab Duties, Authorities, and Responsibilities of
Komite Manajemen Risiko the Risk Management Committee
Tugas, wewenang, dan tanggung jawab Komite Manajemen Risiko diatur Duties, authorities, and responsibilities of the Risk Management
di dalam Piagam Komite Manajemen Risiko. Committee are stipulated in the Charter of the Risk Management
Committee.
Tugas Duties
Komite Manajemen Risiko memiliki tugas antara lain sebagai berikut: The Risk Management Committee has, among others, the duty to:
• menelaah Piagam Komite Manajemen Risiko sesuai dengan kebutuhan • review the Charter of the Risk Management Committee as necessary
dan mengusulkan perubahannya untuk persetujuan Dewan Komisaris and propose updates to the Board of Commissioners for approval
• menelaah kebijakan manajemen risiko Perseroan • review the Company’s risk management policies
• memantau kesesuaian antara prinsip-prinsip/kebijakan serta • monitor the conformity between the principles/policies and the
pelaksanaan manajemen risiko Perseroan implementation of the Company’s risk management
• menelaah aktivitas, struktur organisasi, dan kualifikasi personel Unit • review the activities, organizational structure, and qualifications of the
Manajemen Risiko untuk memastikan bahwa Unit Manajemen Risiko Risk Management Unit personnel to ensure that the Risk Management
dapat bekerja secara independen, efektif, objektif, dan memiliki Unit may work independently, effectively, objectively, and has
sumber daya yang memadai - dengan mempertimbangkan risiko dan adequate resources - by considering material business continuity
peluang keberlanjutan usaha yang material – untuk melaksanakan risks and opportunities - to carry out its functions in accordance with
fungsi sesuai dengan standar yang berlaku applicable standards
• menelaah dan memberikan saran/masukan atas program kerja • review and provide advice/input on the annual risk management work
manajemen risiko tahunan yang disusun oleh Unit Manajemen Risiko program prepared by the Risk Management Unit
• mengadakan pertemuan secara rutin dengan Unit Manajemen Risiko • hold regular meetings with the Risk Management Unit to discuss the
untuk membahas temuan-temuan manajemen risiko dan/atau tindak findings of risk management and/or follow-up actions taken by the
lanjut yang dilakukan oleh Direksi atas temuan tersebut Board of Directors on these findings
• memastikan bahwa Perseroan beroperasi dalam tingkat toleransi risiko • ensure that the Company operates within a reasonable level of risk
yang wajar tolerance
• memberikan rekomendasi perbaikan atas proses identifikasi dan • provide recommendations for improvement of the risk identification
penanganan risiko serta mitigasi risiko Perseroan and handling process as well as the Company’s risk mitigation
• melaksanakan tugas-tugas pengawasan lain sesuai dengan permintaan • carry out other supervisory duties as requested by the Board of
Dewan Komisaris dan peraturan perundang-undangan yang berlaku Commissioners and the prevailing laws and regulations
Wewenang Authorities
Wewenang Komite Manajemen Risiko, antara lain sebagai berikut: Authorities of the Risk Management Committee, include the following:
• mengakses dokumen, data, dan informasi Perseroan tentang karyawan, • access the Company’s documents, data, and information regarding
dana, aset, dan sumber daya Perseroan lainnya yang diperlukan the employees, funds, assets, and other resources relating to the
berkaitan dengan pelaksanaan tugasnya execution of its duties
• berkomunikasi langsung dengan karyawan, termasuk Direksi dan pihak • communicate directly with the employees, including the Board of
yang menjalankan fungsi pengendalian internal dan manajemen risiko Directors and those who perform the functions of internal control
terkait dengan tugas dan tanggung jawab Komite Manajemen Risiko and risk management regarding matters related to duties and
responsibilities of the Risk Management Committee
• memberikan rekomendasi perbaikan kinerja dan pengawasan kepada • provide recommendations for the improvement of performance
manajemen berdasarkan laporan Unit Manajemen Risiko and supervision to management, based on reports from the Risk
Management Unit
• jika diperlukan, dapat melibatkan pihak independen di luar anggota • if necessary, may involve an independent party outside the Risk
Komite Manajemen Risiko yang diperlukan untuk membantu Management Committee which is required to assist in the execution
pelaksanaan tugasnya dengan persetujuan tertulis Dewan Komisaris of the required duties with the written approval from the Board of
dan atas biaya Perseroan Commissioners and at the expense of the Company
• melakukan kewenangan lain yang diberikan oleh Dewan Komisaris dan • perform other authorities given by the Board of Commissioners and
peraturan perundang-undangan yang berlaku the prevailing laws and regulations
Tanggung Jawab Responsibilities
Komite Manajemen Risiko bertanggung jawab kepada Dewan Komisaris The Risk Management Committee is responsible to the Board of
dan wajib bertindak secara independen dalam melaksanakan tugas dan Commissioners and shall act independently in carrying out its duties and
tanggung jawabnya. responsibilities.
Susunan Komite Manajemen Risiko Composition of the Risk Management
Committee
Komite Manajemen Risiko terdiri dari sekurang-kurangnya 2 The members of the Risk Management Committee shall consist
(dua) orang anggota yang berasal dari Komisaris Independen of at least 2 (two) persons who are either an Independent
atau pihak luar Perseroan, dimana 1 (satu) orang Komisaris Commissioner or an external party of the Company, of which
Independen bertindak sebagai ketua. 1 (one) Independent Commissioner acts as the chairperson.
242 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Anggota Komite Manajemen Risiko Perseroan seluruhnya The majority of members of the Risk Management Committee
merupakan pihak independen non eksekutif, yang berasal of the Company are independent non-executive parties,
dari Komisaris Independen Perseroan. originating from Independent Commissioners of the
Company.
Per tanggal 1 Juli 2023, Perseroan telah efektif melakukan As of July 1, 2023, the Company has effectively changed
perubahan susunan Komite Manajemen Risiko. Informasi the composition of its Risk Management Committee.
terkait perubahan susunan Komite Manajemen Risiko ini telah Information related to such changes in the composition of
diumumkan dalam keterbukaan informasi Perseroan tanggal the Risk Management Committee has been announced in the
3 Juli 2023. Company’s information disclosure dated July 3, 2023.
Dengan perubahan tersebut, susunan Komite Manajemen With these changes, the composition of the Company’s Risk
Risiko Perseroan adalah sebagai berikut: Management Committee is as follows:
Nama & Jabatan
di Komite Manajemen Risiko Kompetensi Pengangkatan dan Masa Jabatan
Name & Position Competency Appointment and Term of Office
in the Risk Management Committee
Ir. F.X. Sutijastoto, M.A. Energi & Lingkungan Pertama kali diangkat berdasarkan Keputusan Sirkuler
Ketua Dewan Komisaris Perseroan tanggal 22 Juni 2023 yang
Chairperson mulai berlaku efektif pada tanggal 1 Juli 2023, dengan
masa jabatan hingga RUPST 2024.
Energy & Environment First appointed based on the Circular Resolution of the
Company’s Board of Commissioners dated June 22, 2023,
which became effective on July 1, 2023, with a term of
office until the AGM 2024.
Dr.-Ing. Evita Herawati Legowo Energi, Kimia, & Pendidikan Pertama kali diangkat berdasarkan Keputusan Sirkuler
Anggota Dewan Komisaris Perseroan tanggal 22 Juni 2023 yang
Member mulai berlaku efektif pada tanggal 1 Juli 2023, dengan
masa jabatan hingga RUPST 2024.
Energy, Chemistry, & Education First appointed based on the Circular Resolution of the
Company’s Board of Commissioners dated June 22, 2023,
which became effective on July 1, 2023, with a term of
office until the AGM 2024.
Dr. Hendrikus Passagi, S.Sos., S.H., M.H., M.Sc. Teknologi, Hukum, Ekonomi, & Pertama kali diangkat berdasarkan Keputusan Sirkuler
Anggota Pendidikan Dewan Komisaris Perseroan tanggal 6 Oktober 2022
Member dengan masa jabatan hingga RUPST 2024.
Technology, Law, Economics, & First appointed based on the Circular Resolution of the
Education Company’s Board of Commissioners dated October 6,
2022, with a term of office until the AGM 2024.
Profil, termasuk informasi rangkap jabatan dan pengalaman The profiles, including information regarding concurrent
kerja, Bapak F.X. Sutijastoto, Ibu Evita Herawati Legowo, dan positions and work experiences, of Mr. F.X. Sutijastoto, Mrs.
Bapak Hendrikus Passagi dapat dilihat pada bagian Profil Evita Herawati Legowo, and Mr. Hendrikus Passagi can be
Perusahaan, sub-bagian Profil Dewan Komisaris. seen in the Company Profile section, Profile of the Board of
Commissioners subsection.
Jumlah, komposisi, dan keberagaman anggota Komite The number, composition, and diversity of members of the
Manajemen Risiko ditinjau secara berkala oleh Komite Risk Management Committee are reviewed regularly by the
Nominasi dan Remunerasi. Nomination and Remuneration Committee.
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Governansi Korporat
Kriteria Pengangkatan Appointment Criteria for
Komite Manajemen Risiko the Risk Management Committee
Persyaratan umum keanggotaan Komite Manajemen Risiko Perseroan, General requirements for each of the members of the Risk Management
antara lain sebagai berikut: Committee, among others, are as follows:
• khusus untuk anggota Komite Manajemen Risiko yang juga menjabat • specifically for members of the Risk Management Committee
sebagai Komisaris Independen, telah memenuhi persyaratan who also serve as Independent Commissioner, having fulfilled the
sebagaimana diatur dalam Peraturan OJK No. 33/POJK.04/2014 requirements as stipulated in OJK Regulation No. 33/POJK.04/2014
tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik on the Board of Directors and Board of Commissioners of Issuers or
Public Companies
• bukan merupakan orang yang bekerja atau mempunyai wewenang dan • not a person who is working for or having the authority and
tanggung jawab untuk merencanakan, memimpin, dan mengendalikan responsibility for planning, directing, and controlling the activities of
kegiatan Perseroan the Company
• tidak mempunyai saham baik secara langsung maupun tidak langsung • not owning shares either directly or indirectly in the Company
pada Perseroan
• tidak mempunyai hubungan afiliasi dengan Perseroan, anggota Dewan • not having any affiliation with the Company, members of the Board
Komisaris, anggota Direksi, atau Pemegang Saham Utama Perseroan of Commissioners, members of the Board of Directors, or Main
Shareholders of the Company
• tidak mempunyai hubungan usaha baik langsung maupun tidak • not having any business relationship, either directly or indirectly
langsung yang berkaitan dengan kegiatan usaha Perseroan related to the Company’s business activities
• memiliki integritas tinggi, kemampuan, pengetahuan, dan pengalaman • having high integrity, ability, knowledge, and experience in
yang sesuai dengan bidang pekerjaannya accordance with his/her field of work
• memiliki kemampuan komunikasi, kerja sama, serta komitmen untuk • having the ability to communicate, cooperate, and be commited to
melaksanakan tugas dan tanggung jawabnya carry out his/her duties and responsibilities
• mematuhi Kode Etik Perseroan • complying with the Company’s Code of Conduct
Perseroan tidak memiliki anggota Komite Manajemen Risiko yang The Company does not have any members of the Risk Management
sebelumnya merupakan karyawan atau mitra dari auditor eksternal Committee who were previously employees or partners of the
Perseroan dalam 2 (dua) tahun terakhir. [ACGS (P)E.3.1.] Company’s external auditors in the last 2 (two) years. [ACGS (P)E.3.1.]
Pengangkatan, Pemberhentian, dan Masa Jabatan Appointment, Dismissal, and Term of Office of
Komite Manajemen Risiko the Risk Management Committee
Anggota Komite Manajemen Risiko diangkat dan diberhentikan oleh Members of the Risk Management Committee are appointed and
Dewan Komisaris. dismissed by the Board of Commissioners.
Masa jabatan Komite Manajemen Risiko adalah sesuai dengan masa The term of office of the Risk Management Committee is in accordance
jabatan Dewan Komisaris dan dapat dipilih kembali berdasarkan keputusan with the term of office of the Board of Commissioners and can
sirkuler rapat Dewan Komisaris. be reappointed based on the circular resolution of the Board of
Commissioners.
Keanggotaan Komite Manajemen Risiko berakhir dalam hal tidak diangkat The term of office of a member of the Risk Management Committee
kembali oleh Dewan Komisaris, anggota Komite Manajemen Risiko shall terminate in the event that he/she is not reappointed by the Board
tersebut mengundurkan diri, meninggal dunia, diberhentikan oleh Dewan of Commissioners, he/she resigns, passes away, is dismissed by the
Komisaris, atau tidak memenuhi persyaratan perundang-undangan yang Board of Commissioners, or does not fulfill the requirements of the
berlaku. applicable laws and regulations.
Tata cara pengangkatan, penggantian, pemberhentian, atau pengunduran Procedures for the appointment, replacement, dismissal, or resignation
diri anggota Komite Manajemen Risiko Perseroan dilakukan sesuai dengan of members of the Company’s Risk Management Committee are
Piagam Komite Manajemen Risiko Perseroan. performed in accordance with the Charter of the Risk Management
Committee of the Company.
Independensi Komite Manajemen Independency of the Risk Management
Risiko Committee
Setiap anggota Komite Manajemen Risiko Perseroan adalah Each member of the Company’s Risk Management Committee
pihak independen yang telah memenuhi persyaratan umum is an independent party who met the general requirements
untuk diangkat sebagai anggota Komite Manajemen Risiko to be appointed as a member of the Risk Management
dan telah memberikan pernyataan independensi pada Committee and has declared his/her independence on
tanggal 24 Januari 2023. January 24, 2023.
Pelaksanaan Tugas Komite Manajemen Implementation of Duties of the Risk
Risiko pada Tahun 2023 Management Committee in 2023
Komite Manajemen Risiko telah melaksanakan tugas The Risk Management Committee had carried out its duties
dan tanggung jawabnya sesuai dengan Piagam Komite and responsibilities in accordance with the Charter of the Risk
Manajemen Risiko. Management Committee.
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Pelaksanaan tugas oleh Komite Manajemen Risiko selama Duties performed by the Risk Management Committee
tahun 2023, antara lain sebagai berikut: during 2023, among others, were as follows:
Tugas Pelaksanaan Tugas Tahun 2023
Duties Implementation of Duties in 2023
Penelaahan Kebijakan Manajemen • Menelaah kebijakan manajemen risiko Perseroan
Risiko • Memantau kesesuaian prinsip/kebijakan serta pelaksanaan manajemen risiko
Review of Risk Management • Reviewed the Company’s risk management policies
Policies • Monitored the conformity of principles/policies and implementation of risk management
Pengidentifikasian Risiko • Membahas laporan dari Unit Manajemen Risiko terkait aktivitas identifikasi risiko, struktur organisasi, dan
kecukupan sumber daya dan kualifikasi personel Unit Manajemen Risiko
• Menelaah dan memberikan saran/masukan atas rencana kerja Unit Manajemen Risiko tahun 2023
• Memberikan rekomendasi perbaikan atas proses identifikasi risiko
Risk Identification • Discussed reports from the Risk Management Unit regarding risk identification activities, organizational
structure, and the adequacy of resources and personnel qualifications of the Risk Management Unit
• Reviewed and provided suggestions/input on the Risk Management Unit work plan for 2023
• Provided recommendations for improvements to the risk identification process
Penilaian/Pengukuran dan • Membahas laporan dari Unit Manajemen Risiko terkait hasil penilaian dan pengukuran risiko
Pemantauan/Pengendalian Risiko • Mengadakan pertemuan rutin dengan Unit Manajemen Risiko untuk membahas temuan-temuan manajemen
risiko
• Memberikan rekomendasi perbaikan atas penanganan dan mitigasi risiko Perseroan, termasuk saran/
masukan atas program-program TJSL Perseroan tahun 2023
Risk Assessment/Measurement • Discussed reports from the Risk Management Unit regarding the results of risk assessments and measurements
and Monitoring/Control • Held regular meetings with the Risk Management Unit to discuss risk management findings
• Provided recommendations for improvements to the Company’s risk management and mitigation, including
suggestions/input on the Company’s CSER programs for 2023
Pelaporan • Menelaah draf Laporan Komite Manajemen Risiko untuk Laporan Tahunan Perseroan tahun 2022
Reporting • Reviewed the Risk Management Committee Report draft for the Company’s Annual Report 2022
Rapat Komite Manajemen Risiko Meetings of the Risk Management
Committee
Rapat Komite Manajemen Risiko diselenggarakan secara The Risk Management Committee shall convene a meeting
berkala sekurang-kurangnya 1 (satu) kali dalam 4 (empat) on a periodical basis at least once every 4 (four) months.
bulan. Rapat dapat diselenggarakan apabila dihadiri oleh Meetings will be held if attended by the majority of
mayoritas jumlah anggota Komite Manajemen Risiko, dimana members of the Risk Management Committee, whereas
salah satu dari anggota yang hadir tersebut merupakan ketua one of the attending members is the chairperson of the Risk
Komite Manajemen Risiko. Management Committee.
Keputusan rapat Komite Manajemen Risiko diambil atas dasar The resolution of the Risk Management Committee meeting
musyawarah untuk mencapai mufakat. Dalam hal musyawarah shall be taken based on deliberation to reach a consensus.
untuk mufakat tidak tercapai, maka pengambilan keputusan In the event deliberation for consensus is not achieved,
dilakukan berdasarkan suara terbanyak. Risalah rapat the resolution shall be made based on the majority vote.
disampaikan secara tertulis kepada Dewan Komisaris. Minutes of meetings are submitted in writing to the Board of
Commissioners.
Selama tahun 2023, Komite Manajemen Risiko telah In 2023, the Risk Management Committee had held 4 (four)
melaksanakan 4 (empat) kali rapat, dengan tingkat kehadiran meetings, with an average attendance rate of 100%.
rapat secara rata-rata adalah 100%.
Keputusan pada setiap Rapat Komite Manajemen Risiko The resolutions of each Risk Management Committee
dituangkan dalam risalah rapat yang ditandatangani seluruh meeting were stated in the minutes of meeting which were
anggota Komite Manajemen Risiko yang hadir dalam rapat. signed by all members of the Risk Management Committee
present at the meeting.
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Governansi Korporat
Ringkasan rapat Komite Manajemen Risiko pada tahun 2023 The summary of the meetings of the Risk Management
adalah sebagai berikut: Committee in 2023 was as follows:
Kehadiran
Attendance
%
Tanggal Pembahasan Rapat Pelaksanaan Unit Manajemen Kehadiran
Komite Manajemen Risiko
Date Meeting Agenda Execution Risiko % of
Risk Management Committee
Risk Management Unit Attendance
RAS1) ANS1) HPG STT2) EHL2) MAS
21 Feb • Menyetujui rencana kerja Sudah V V V N/A N/A V 100%
2023 dilaksanakan
• Membahas laporan kegiatan Sudah
Unit Manajemen Risiko H2- dilaksanakan
2022
• Menyetujui draf Laporan Sudah
Tahunan 2022 dilaksanakan
• Approved the work plan for Executed
2023
• Discussed the Risk Executed
Management Unit activity
report for H2-2022
• Approved the draft for the Executed
Annual Report 2022
16 Mar • Membahas laporan kegiatan Sudah V V V N/A N/A V 100%
Unit Manajemen Risiko: dilaksanakan
digitalisasi
• Discussed the Risk Executed
Management Unit activity
report: digitalization
17 Jul • Membahas laporan kegiatan Sudah N/A N/A V V V V 100%
Unit Manajemen Risiko: dilaksanakan
strategi, profil risiko, hasil
penilaian risiko awal, dan
perbandingan jenis risiko
• Discussed the Risk Executed
Management Unit activity
report: strategy, risk
profiling, risk preliminary
assessment, and risk type
comparison
29 Sep • Membahas laporan kegiatan Sudah N/A N/A V V V V 100%
Unit Manajemen Risiko dan dilaksanakan
proses bisnis: pengkinian
risiko, peringkat matriks,
dan pedoman
• Discussed the Risk Executed
Management Unit and
business process activity
report: risk updates, matrix
rating, and guidelines
Kehadiran / Attendance 2/2 2/2 4/4 2/2 2/2 4/4
100%
% kehadiran / % of attendance 100% 100% 100% 100% 100% 100%
Keterangan / Notes:
RAS : Dr. Robert Arthur Simanjuntak STT : Ir. F.X. Sutijastoto, M.A.
ANS : Dr. Ir. Andy Noorsaman Sommeng, DEA EHL : Dr.-Ing. Evita Herawati Legowo
HPG : Dr. Hendrikus Passagi, S.Sos., S.H., M.H., M.Sc. MAS : Mona Angelique Susanto
1)
Bapak Robert Arthur Simanjuntak dan Bapak Andy Noorsaman Sommeng telah diberhentikan dengan hormat dari jabatannya selaku ketua dan anggota Komite
Manajemen Risiko Perseroan efektif sejak tanggal 1 Juli 2023 berdasarkan Keputusan Sirkuler Dewan Komisaris Perseroan tanggal 22 Juni 2023.
2)
Bapak F.X. Sutijastoto dan Ibu Evita Herawati Legowo diangkat sebagai ketua dan anggota Komite Manajemen Risiko Perseroan efektif sejak tanggal 1 Juli 2023
berdasarkan Keputusan Sirkuler Dewan Komisaris Perseroan tanggal 22 Juni 2023.
1)
Mr. Robert Arthur Simanjuntak and Mr. Andy Noorsaman Sommeng have been honorably dismissed from their position as chairperson and member of the
Company’s Risk Management Committee effective from July 1, 2023, based on the Circular Resolution of the Company’s Board of Commissioners dated June 22,
2023.
2)
Mr. F.X. Sutijastoto and Mrs. Evita Herawati Legowo were appointed as chairperson and member of the Company’s Risk Management Committee effective from
July 1, 2023, based on the Circular Resolution of the Company’s Board of Commissioners dated June 22, 2023.
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Corporate Governance
Peningkatan Kompetensi bagi Anggota Competency Development for Members
Komite Manajemen Risiko of the Risk Management Committee
Untuk mendukung peningkatan kompetensi anggota Komite To elevate the competence of members of the Risk
Manajemen Risiko, Perseroan mendorong setiap anggota Management Committee, the Company encourages each
untuk mengikuti pelatihan sekurang-kurangnya 1 (satu) kali member to participate in training at least once a year, with a
dalam setahun, dengan minimal jam pelatihan selama 12 (dua minimum training hour of 12 (twelve) hours.
belas) jam.
Lokakarya/pelatihan/seminar yang telah diikuti oleh Bapak Workshop/training/seminar attended by Mr. F.X. Sutijastoto,
F.X. Sutijastoto, Ibu Evita Herawati Legowo, dan Bapak Mrs. Evita Herawati Legowo, and Mr. Hendrikus Passagi can
Hendrikus Passagi pada tahun 2023 dapat dilihat pada bagian be seen in the Corporate Governance section, Board of
Governansi Korporat, sub-bagian Dewan Komisaris. Commissioners subsection.
KOMITE NOMINASI DAN REMUNERASI [ACGS E.2.8.] [ACGS E.2.13.]
Nomination and Remuneration Committee [ACGS E.2.8.] [ACGS E.2.13.]
Komite Nominasi dan Remunerasi adalah organ pendukung The Nomination and Remuneration Committee is a
perusahaan yang dibentuk oleh dan bertanggung supporting organ established by and responsible to the
jawab kepada Dewan Komisaris, yang berfungsi sebagai Board of Commissioners, which functions as an extension of
perpanjangan tangan Dewan Komisaris untuk menjalankan the Board of Commissioners in carrying out the nomination
fungsi nominasi dan remunerasi. and remuneration functions.
Piagam Komite Nominasi dan Charter of the Nomination and
Remunerasi [ACGS E.2.11.] [ACGS E.2.16.] Remuneration Committee [ACGS E.2.11.]
[ACGS E.2.16.]
Piagam Komite Nominasi dan Remunerasi merupakan The Charter of the Nomination and Remuneration Committee
pedoman bagi Komite Nominasi dan Remunerasi untuk is a guideline for the Nomination and Remuneration
melaksanakan tugas dan tanggung jawabnya dalam Committee to carry out its duties and responsibilities
membantu pelaksanaan fungsi nominasi dan remunerasi in assisting the implementation of the nomination and
Dewan Komisaris. remuneration functions of the Board of Commissioners.
Komite Nominasi dan Remunerasi Perseroan dibentuk The Company’s Nomination and Remuneration Committee
pertama kali berdasarkan Keputusan Dewan Komisaris was first established based on the Resolution of the Company’s
Perseroan tanggal 18 Juni 2019. Perseroan memiliki 2 (dua) Board of Commissioners dated June 18, 2019. The Company
piagam terpisah untuk memaparkan pelaksanaan fungsi has 2 (two) separate charters to describe the implementation
nominasi dan fungsi remunerasi, yaitu Piagam Komite of the nomination and remuneration functions, namely the
Nominasi dan Piagam Komite Remunerasi. Kedua piagam Charter of the Nomination Committee and the Charter of
tersebut diterbitkan pada tanggal 12 Desember 2019. the Remuneration Committee. Both charters were issued on
December 12, 2019.
Piagam Komite Nominasi dan Piagam Komite Remunerasi The Charter of the Nomination Committee and the Charter
memuat hal-hal sebagai berikut: of the Remuneration Committee cover the following items:
• Landasan Hukum • Legal Basis
• Nilai dan Etika • Values and Ethics
• Komposisi dan Kriteria • Composition and Criteria
• Pengangkatan, Pemberhentian, dan Masa Jabatan • Appointment, Dismissal, and Term of Office
• Program Orientasi dan Pelatihan • Orientation and Training Programs
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Governansi Korporat
• Tugas dan Tanggung Jawab • Duties and Responsibilities
• Rapat • Meetings
• Penilaian Kinerja • Performance Evaluation
• Pelaporan • Reporting
• Kerahasiaan • Confidentiality
• Larangan • Prohibitions
• Sanksi • Sanction
Dengan berpedoman pada Piagam Komite Nominasi With guidance from the Charter of the Nomination
dan Piagam Komite Remunerasi, Komite Nominasi dan Committee and the Charter of the Remuneration Committee,
Remunerasi diharapkan dapat melaksanakan tugas dan the Nomination and Remuneration Committee is expected
tanggung jawabnya secara baik dan efektif. to carry out its duties and responsibilities properly and
effectively.
Piagam Komite Nominasi dan Piagam Komite Remunerasi The Company’s Charter of the Nomination Committee and
telah dipublikasikan di situs web Perseroan dan akan ditinjau Charter of the Remuneration Committee are available on
secara berkala sebagaimana diperlukan. the Company’s website and will be reviewed periodically as
necessary.
Tugas dan Tanggung Jawab Duties and Responsibilities of
Komite Nominasi dan Remunerasi the Nomination and Remuneration Committee
Tugas dan tanggung jawab Komite Nominasi dan Remunerasi diatur Duties and responsibilities of the Nomination and Remuneration
di dalam Piagam Komite Nominasi dan Piagam Komite Remunerasi Committee are stipulated in the Company’s Charter of the Nomination
Perseroan. Committee and Charter of the Remuneration Committee.
Tugas Duties
• Fungsi Nominasi • Nomination Function
- memastikan bahwa masing-masing anggota Dewan Komisaris, - ensure that each member of the Board of Commissioners, the Board
Direksi, dan Komite memiliki kapasitas yang memadai untuk of Directors, and Committees has adequate capacity to hold the
memegang jabatan position
- menjaga independensi Dewan Komisaris, Direksi, dan Komite - maintain the independency of the Board of Commissioners,
dengan melakukan peninjauan secara berkala atas masa jabatan Directors, and Committees by periodically reviewing the term of
dan potensi konflik kepentingan dari masing-masing anggota office and potential conflicts of interest of each member in carrying
dalam melaksanakan tugas dan tanggung jawabnya out their duties and responsibilities
- memberikan rekomendasi kepada Dewan Komisaris mengenai - provide recommendations to the Board of Commissioners regarding
jumlah dan komposisi anggota Direksi, Dewan Komisaris, Komite, the numbers and compositions of members of the Board of Directors,
dan Unit-Unit Pendukung, kebijakan dan kriteria dalam proses the Board of Commissioners, Committees, and Supporting Units,
nominasi, serta kebijakan dan kriteria evaluasi kinerja bagi anggota the policy and criteria used in the nomination process, as well as the
Direksi, Dewan Komisaris, Komite, dan Unit-Unit Pendukung policy and criteria used for performance evaluation of members of
the Board of Directors, the Board of Commissioners, Committees,
and Supporting Units
- membantu Dewan Komisaris dalam melakukan penilaian kinerja - assist the Board of Commissioners in evaluating the performance of
anggota Direksi, Dewan Komisaris, Komite, dan Unit-Unit members of the Board of Directors, the Board of Commissioners,
Pendukung berdasarkan tolok ukur yang telah disusun Committees, and Supporting Units, according to benchmarks that
have been prepared
- memberikan rekomendasi kepada Dewan Komisaris mengenai - provide recommendations on competency development programs
program pengembangan kompetensi anggota Direksi, Dewan for members of the Board of Directors, the Board of Commissioners,
Komisaris, Komite, dan Unit-Unit Pendukung Committees, and Supporting Units
- memberikan usulan mengenai calon yang memenuhi syarat untuk - provide recommendations to the Board of Commissioners regarding
diangkat sebagai anggota Direksi dan/atau Dewan Komisaris qualified candidates to be appointed as members of the Board of
kepada Dewan Komisaris untuk disampaikan kepada RUPS Directors and/or Board of Commissioners, to be submitted to the
GMS
- melakukan evaluasi persyaratan calon suksesi direktur yang - evaluate the requirements for the prospective candidates for Board
diajukan oleh Direksi, Dewan Komisaris, Pengendali, dan/atau of Directors succession submitted by the Board of Directors, the
Pemegang Saham Utama Board of Commissioners, Controllers, and/or Main Shareholders
- memberi rekomendasi mentoring dan pelatihan bagi calon - provide mentoring and training recommendations for the Board
suksesi direktur dan melakukan penelaahan berkala terhadap of Directors succession candidates as well as conduct a periodic
perkembangan calon suksesi direktur (jika diperlukan) review of the development of candidates for the Board of Directors
succession (if necessary)
- memberikan rekomendasi calon suksesi direktur kepada Dewan - provide candidate recommendations for the Board of Directors
Komisaris untuk diajukan dalam RUPS (jika calon suksesi direktur succession to the Board of Commissioners to be submitted to the
dapat melalui proses nominasi) GMS (if the candidate for the Board of Directors succession passes
the nomination process)
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• Fungsi Remunerasi • Remuneration Function
- memastikan pemberian remunerasi yang terukur terhadap - ensure the provision of remuneration that is measuable against
kriteria kinerja dan selaras dengan kepentingan jangka panjang performance criteria and in line with the company’s long-term
perusahaan interests
- memberikan rekomendasi kepada Dewan Komisaris mengenai - provide recommendations to the Board of Commissioners regarding
struktur, kebijakan, dan besaran remunerasi anggota Dewan the structure, policy, and amount of remuneration for members of
Komisaris dan Direksi the Board of Commissioners and the Board of Directors
- membantu Dewan Komisaris dalam melakukan penilaian kinerja - assist the Board of Commissioners in conducting performance
dengan kesesuaian remunerasi yang diterima masing-masing evaluation in accordance with the remuneration received by each
anggota Dewan Komisaris dan Direksi member of the Board of Commissioners and the Board of Directors
Tanggung Jawab Responsibilities
Komite Nominasi dan Remunerasi bertanggung jawab kepada Dewan The Nomination and Remuneration Committee is responsible to the
Komisaris dan wajib bertindak secara independen dalam melaksanakan Board of Commissioners and shall act independently in carrying out its
tugas dan tanggung jawabnya. duties and responsibilities.
Susunan Komite Nominasi dan Composition of the Nomination and
Remunerasi Remuneration Committee
Komite Nominasi dan Remunerasi terdiri dari sedikitnya 3 The Nomination and Remuneration Committee shall consist
(tiga) orang anggota, dengan ketentuan sebagai berikut: of at least 3 (three) persons, with the following provisions:
• satu orang Komisaris Independen bertindak sebagai • one Independent Commissioner acting as the chairperson
ketua
• anggota Komite Nominasi dan Remunerasi lainnya dapat • other members of the Nomination and Remuneration
berasal dari: Committee may come from:
- anggota Dewan Komisaris Perseroan - a member of the Company’s Board of Commissioners
- pihak yang berasal dari luar Perseroan, dengan - a person from outside the Company, provided that
ketentuan bahwa pihak tersebut memenuhi he/she meets the following requirements:
syarat-syarat sebagai berikut:
• tidak mempunyai hubungan afiliasi dengan • not being affiliated with the Company, the
Perseroan, anggota Direksi, anggota Dewan Company’s members of the Board of Directors,
Komisaris, Pengendali, dan/atau Pemegang members of the Board of Commissioners,
Saham Utama Perseroan Controllers, and/or Main Shareholders
• memiliki integritas tinggi dan memiliki • having high integrity as well as sufficient and
kemampuan dan pengalaman yang memadai dan relevant ability and experience to carry out the
relevan untuk melaksanakan fungsi nominasi nomination function
• tidak merangkap jabatan sebagai anggota komite • having no concurrent position in other committees
lainnya dalam Perseroan in the Company
- manajer di bawah direktur yang membidangi SDM, - manager who is structurally under the director in
dengan ketentuan bukan merupakan mayoritas charge of HR, provided that he/she does not constitute
anggota Komite Nominasi dan Remunerasi the majority of the Nomination and Remuneration
Committee
Anggota Komite Nominasi dan Remunerasi Perseroan The majority of members of the Nomination and Remuneration
mayoritas merupakan pihak independen non eksekutif, yang Committee of the Company are independent non-executive
berasal dari komisaris independen (ketua) dan pihak yang parties, originating from independent commissioners
berasal dari luar perusahaan. [ACGS E.2.9.] [ACGS E.2.10.] [ACGS (chairperson) and a party from outside the company. [ACGS
E.2.14.] [ACGS E.2.15.] E.2.9.] [ACGS E.2.10.] [ACGS E.2.14.] [ACGS E.2.15.]
Susunan dan jumlah anggota Komite Nominasi dan Remunerasi The composition and number of members of the Company’s
Perseroan juga ditentukan dengan mempertimbangkan Nomination and Remuneration Committee are also
pertumbuhan skala bisnis Perseroan. determined by considering the growth of the Company’s
business.
Per tanggal 1 Juli 2023, Perseroan telah efektif melakukan As of July 1, 2023, the Company has effectively changed the
perubahan susunan Komite Nominasi dan Remunerasi. composition of its Nomination and Remuneration Committee.
Informasi terkait perubahan susunan Komite Nominasi dan Information related to such changes in the composition of
Remunerasi ini telah diumumkan dalam keterbukaan informasi the Nomination and Remuneration Committee has been
Perseroan tanggal 3 Juli 2023. announced in the Company’s information disclosure dated
July 3, 2023.
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Governansi Korporat
Dengan perubahan tersebut, susunan Komite Nominasi dan With these changes, the composition of the Company’s
Remunerasi Perseroan adalah sebagai berikut: [ACGS (B)E.2.1.] Nomination and Remuneration Committee is as follows: [ACGS
(B)E.2.1.]
Nama & Jabatan di Komite Nominasi
dan Remunerasi Kompetensi Pengangkatan dan Masa Jabatan
Name & Position in the Nomination and Competency Appointment and Term of Office
Remuneration Committee
Dr. Robert Arthur Simanjuntak Ekonomi & Pendidikan Pertama kali diangkat berdasarkan Keputusan Sirkuler Dewan
Ketua Komisaris Perseroan tanggal 22 Juni 2023 yang mulai berlaku
Chairperson efektif pada tanggal 1 Juli 2023, dengan masa jabatan hingga
[ACGS E.2.10.] RUPST 2024.
Economics & Education First appointed based on the Circular Resolution of the
Company’s Board of Commissioners dated June 22, 2023, which
became effective on July 1, 2023, with a term of office until the
AGM 2024.
Franky Oesman Widjaja Manajemen Umum Pertama kali diangkat berdasarkan Keputusan Sirkuler Dewan
Anggota Komisaris Perseroan tanggal 18 Juni 2019, dengan masa jabatan
Member hingga RUPST 2024.
General Management First appointed based on the Circular Resolution of the
Company’s Board of Commissioners dated June 18, 2019, with a
term of office until the AGM 2024.
Dr. Susi Susantijo, S.H., LL.M. Hukum & Pendidikan Pertama kali diangkat berdasarkan Keputusan Sirkuler Dewan
Anggota Komisaris Perseroan tanggal 18 Juni 2019, dengan masa
Member jabatan hingga RUPST 2024.
Law & First appointed based on the Circular Resolution of the
Education Company’s Board of Commissioners dated June 18, 2019, with
a term of office until the AGM 2024.
Profil, termasuk informasi rangkap jabatan dan pengalaman The profiles, including information on concurrent positions
kerja, Bapak Robert Arthur Simanjuntak dan Bapak Franky and work experiences, of Mr. Robert Arthur Simanjuntak and
Oesman Widjaja dapat dilihat pada bagian Profil Perusahaan, Mr. Franky Oesman Widjaja can be seen in the Company
sub-bagian Profil Dewan Komisaris. Profile section, Profile of the Board of Commissioners
subsection.
Adapun profil Ibu Susi Susantijo adalah sebagai berikut: As for the profile of Mrs. Susi Susantijo is as follows:
Dr. Susi Susantijo, S.H., LL.M.
Anggota Komite Nominasi dan Remunerasi
Member of the Nomination and Remuneration Committee
Ibu Susi Susantijo, Warga Negara Indonesia, berusia 61 tahun, Mrs. Susi Susantijo, an Indonesian citizen, 61 years old,
berdomisili di Jakarta. Beliau diangkat pertama kali sebagai domiciled in Jakarta. She was first appointed as member of
anggota Komite Nominasi dan Remunerasi sesuai dengan the Company’s Nomination and Remuneration Committee
Keputusan Sirkuler Dewan Komisaris Perseroan tanggal 18 based on the Circular Resolution of the Company’s Board of
Juni 2019. Commissioners dated June 18, 2019.
Sejak tahun 2015, beliau juga menjabat sebagai Ketua Program Since 2015, she also serves as the Department Head of Public
Studi Magister Kenotariatan Fakultas Hukum Universitas Notary Master Program, the Faculty of Law – Universitas
Pelita Harapan. Sebelumnya, beliau pernah menjabat sebagai Pelita Harapan. Previously, she had served as an Independent
Direktur Independen Perseroan (2014-2019), Direktur Fakultas Director of the Company (2014-2019), the Director of the
Hukum Universitas Pelita Harapan (2004-2015), Direktur Faculty of Law – Universitas Pelita Harapan (2004-2015),
Fakultas Kedokteran Universitas Pelita Harapan (2004-2006), the Director of the Faculty of Medicine of Universitas Pelita
Administrator di SD Lentera Kasih Sunter (2002-2004), Harapan (2004-2006), an Administrator at SD Lentera Kasih
Sekretaris Perusahaan PT Indah Kiat Pulp & Paper Tbk, PT Sunter (2002-2004), the Corporate Secretary of PT Indah
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Corporate Governance
Pabrik Kertas Tjiwi Kimia Tbk, PT Pindo Deli Pulp And Paper Kiat Pulp & Paper Tbk, PT Pabrik Kertas Tjiwi Kimia Tbk, PT
Mills, PT Lontar Papyrus Pulp & Paper Industry (1998-2001), Pindo Deli Pulp And Paper Mills, PT Lontar Papyrus Pulp &
Head of Legal Department Pulp & Paper Division - Sinarmas Paper Industry (1998-2001), the Head of Legal Department
Group (1997-2001), dan Head of Legal Department PT Indah Pulp & Paper Division – Sinarmas Group (1997-2001), and the
Kiat Pulp & Paper Tbk (1994-1996). Head of Legal Department PT Indah Kiat Pulp & Paper Tbk
(1994-1996).
Beliau lulus program doktor Ilmu Hukum dari Fakultas Hukum She graduated from doctoral program in Law from the Faculty
Universitas Pelita Harapan (2015), lulus program Magister of Law of Universitas Pelita Harapan (2015), Master program
Ilmu Hukum dari Murdoch University, Australia (2009), lulus in Law from Murdoch University Law School, Australia
program Sarjana Hukum Universitas Sumatera Utara (1986), (2009), Bachelor program in Law from Universitas Sumatera
serta pernah menjalani pendidikan pada program Spesialis Utara (1986) and attended a Notarial Specialist program at
Notariat di Universitas Sumatera Utara (1990-1991). Universitas Sumatera Utara (1990-1991).
Ibu Susi Susantijo tidak mempunyai hubungan afiliasi dengan Mrs. Susi Susantijo is not affiliated with any members of the
anggota Dewan Komisaris, Direksi, Pengendali, ataupun Board of Commissioners, members of the Board of Directors,
Pemegang Saham Utama Perseroan. Controllers, or Main Shareholders of the Company.
Beliau telah memberikan pernyataan independensi kembali She has redeclared her independency on January 24, 2023.
pada tanggal 24 Januari 2023.
Jumlah, komposisi, dan keberagaman anggota Komite The number, composition, and diversity of members of the
Nominasi dan Remunerasi ditinjau secara berkala. Nomination and Remuneration Committee are reviewed
regularly.
Kriteria Pengangkatan Appointment Criteria for
Komite Nominasi dan Remunerasi the Nomination and Remuneration Committee
Persyaratan umum bagi orang perorangan untuk dapat diangkat sebagai The general requirements for individuals to be appointed as members
anggota Komite Nominasi dan Remunerasi Perseroan mutatis mutandis of the Company’s Nomination and Remuneration Committee are mutatis
dengan persyaratan umum bagi orang perorangan untuk dapat diangkat mutandis with the general requirements for individuals to be appointed
sebagai anggota Dewan Komisaris Perseroan. as members of the Company’s Board of Commissioners.
Pemilihan anggota Komite Nominasi dan Remunerasi dilakukan dengan The election of members of the Nomination and Remuneration
mempertimbangkan pengalaman, keterampilan komunikasi dan kerja Committee is carried out by considering each member’s experience,
sama, serta komitmen dari masing-masing anggota untuk menyediakan communication and cooperation skills, as well as his/her commitment to
waktu yang cukup untuk melaksanakan tugas dan tanggung jawabnya. providing sufficient time to carry out his/her duties and responsibilities.
Perseroan tidak memiliki anggota Komite Nominasi dan Remunerasi The Company does not have any members of the Nomination and
yang sebelumnya merupakan karyawan atau mitra dari auditor eksternal Remuneration Committee who were previously employees or partners of
Perseroan dalam 2 (dua) tahun terakhir. [ACGS (P)E.3.1.] the Company’s external auditors in the last 2 (two) years. [ACGS (P)E.3.1.]
Pengangkatan, Pemberhentian, dan Masa Jabatan Appointment, Dismissal, and Term of Office of
Komite Nominasi dan Remunerasi the Nomination and Remuneration Committee
Anggota Komite Nominasi dan Remunerasi diangkat dan diberhentikan Members of the Nomination and Remuneration Committee are appointed
oleh Dewan Komisaris. and dismissed by the Board of Commissioners.
Masa jabatan Komite Nominasi dan Remunerasi adalah sesuai dengan The term of office of the Nomination and Remuneration Committee is
masa jabatan Dewan Komisaris dan dapat diangkat kembali berdasarkan in accordance with the term of office of the Board of Commissioners
keputusan rapat Dewan Komisaris. and may be reappointed based on the resolution of the Board of
Commissioners meeting.
Keanggotaan Komite Nominasi dan Remunerasi berakhir dalam hal masa The term of office of a member of the Nomination and Remuneration
jabatan anggota Komite Nominasi dan Remunerasi berakhir, anggota Committee shall terminate in the event that his/her term of office expires,
Komite Nominasi dan Remunerasi mengundurkan diri, meninggal he/she submits his/her resignation, passes away, is dismissed by the
dunia, diberhentikan oleh Dewan Komisaris, atau tidak lagi memenuhi Board of Commissioners, or no longer qualifies based on the prevailing
persyaratan perundang-undangan yang berlaku. laws and regulations.
Tata cara pengangkatan, penggantian, pemberhentian, atau Procedures for the appointment, replacement, dismissal, or resignation
pengunduran diri anggota Komite Nominasi dan Remunerasi Perseroan of members of the Company’s Nomination and Remuneration Committee
dilakukan sesuai dengan Piagam Komite Nominasi dan Piagam Komite are performed in accordance with the Company’s Charter of the
Remunerasi Perseroan. Nomination Committee and Charter of the Remuneration Committee.
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Governansi Korporat
Pelaksanaan Tugas Komite Nominasi Implementation of Duties of the
dan Remunerasi pada Tahun 2023 Nomination and Remuneration
Committee in 2023
Komite Nominasi dan Remunerasi telah melaksanakan The Nomination and Remuneration Committee had carried
tugasnya sesuai dengan Piagam Komite Nominasi dan Piagam out its duties in accordance with the Charter of the Nomination
Komite Remunerasi. Committee and the Charter of the Remuneration Committee.
Pelaksanaan tugas Komite Nominasi dan Remunerasi selama Duties performed by the Nomination and Remuneration
tahun 2023, antara lain sebagai berikut: Committee during 2023, among others, were as follows:
Tugas Pelaksanaan Tugas Tahun 2023
Duties Implementation of Duties in 2023
Fungsi Nominasi • Menyusun rencana kerja tahun 2023
• Melakukan evaluasi dan perbaikan formulir penilaian kinerja 2022
• Melakukan evaluasi terhadap penilaian kinerja 2022 yang dilakukan oleh Dewan Komisaris, Direksi, Komite, dan
Unit-Unit Pendukung
• Menyusun rencana pelatihan anggota Dewan Komisaris, Direksi, dan Komite 2023
• Menelaah komposisi Dewan Komisaris, Direksi, dan Komite
• Merekomendasikan perubahan komposisi Komite untuk meningkatkan efektivitas organisasi Perseroan
Nomination Function • Prepared the work plan for 2023
• Evaluated and revised the evaluation form for 2022
• Evaluated the performance evaluation for 2022 conducted by the Board of Commissioners, Board of Directors,
Committees, and Supporting Units
• Developed training plans for members of the Board of Commissioners, Board of Directors, and Committees for
2023
• Reviewed the compositions of the Board of Commissioners, Board of Directors, and Committees
• Recommended changes to the composition of the Committees to increase organizational effectiveness of the
Company and its subsidiaries
Fungsi Remunerasi • Menyusun rencana kerja tahun 2023
• Menelaah laporan hasil evaluasi kinerja tahun 2022
• Melakukan kajian data eksternal terkait persentase kenaikan gaji, honorarium, dan/atau tunjangan untuk anggota
Dewan Komisaris dan Direksi
• Memberikan rekomendasi gaji, honorarium, dan/atau tunjangan untuk anggota Dewan Komisaris dan Direksi untuk
tahun buku 2023
Remuneration Function • Prepared the work plan for 2023
• Reviewed the performance evaluation report of 2022
• Benchmarked the percentage increase in salary, honorarium, and/or benefits given to the members of the Board of
Commissioners and the Board of Directors
• Provided recommendations on the amount of salary, honorarium, and/or allowances given to the members of the
Board of Commissioners and the Board of Directors for financial year 2023
Penilaian Kinerja Dewan Komisaris, Direksi, Komite, Performance Evaluation of the Board of Commissioners, Board of
dan Unit-Unit Pendukung Directors, Committees, and Supporting Units
[GRI 2-18-a] [GRI 2-18-b] [GRI 2-18-c] [GRI 2-18-a] [GRI 2-18-b] [GRI 2-18-c]
[ACGS E.5.4.] [ACGS E.5.5.] [ACGS E.5.6.] [ACGS E.5.7.] [ACGS E.5.4.] [ACGS E.5.5.] [ACGS E.5.6.] [ACGS E.5.7.]
Penilaian Evaluation
Penilaian dilakukan secara internal dengan tidak melibatkan penilai The evaluation is carried out internally without involving an
independen. independent evaluator.
Periode Penilaian Evaluation Period
Penilaian kinerja anggota Dewan Komisaris, Direksi, Komite, dan Unit-Unit The performance evaluations of members of the Board of
Pendukung dilakukan pada awal tahun buku berikutnya, dan dilaksanakan 1 Commissioners, Board of Directors, Committees, and Supporting
(satu) kali dalam setahun. Units are carried out at the beginning of the following financial year
and are carried out once a year.
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Corporate Governance
Kriteria Penilaian Evaluation Criteria
Penilaian dilakukan berdasarkan penilaian kinerja diri masing-masing The evaluation is carried out based on self-evaluation of each member
anggota Dewan Komisaris, Direksi, Komite, dan Unit-Unit Pendukung, serta of the Board of Commissioners, Board of Directors, Committees,
berdasarkan penilaian kinerja kolektif Dewan Komisaris, Direksi, Komite, dan and Supporting Units, as well as based on collective performance
Unit-Unit Pendukung. evaluation of the Board of Commissioners, Board of Directors,
Committees, and Supporting Units.
Kriteria yang dipertimbangkan dalam penilaian kinerja diri antara lain The criteria considered in self-evaluation, among others, are:
sebagai berikut:
• kinerja Perseroan • the Company’s performance
• pencapaian kerja individual dalam mendukung keberlanjutan perusahaan • achievement of individual work in supporting corporate
sustainability
• komitmen, kepemimpinan, dan kerja sama • commitment, leadership, and cooperation
• kehadiran dalam rapat • attendance at meetings
• kesiapan untuk hadir dalam rapat • preparedness at meetings
• kualitas dan kontribusi dalam rapat • quality and contributions in meetings
• kemampuan untuk bekerja sama dengan baik sebagai tim • ability to work well as a team
• komitmen waktu • time commitment
Adapun kriteria yang dipertimbangkan dalam penilaian kinerja kolektif The criteria considered in the collective performance evaluation,
antara lain sebagai berikut: among others, are:
• pemahaman tentang operasi bisnis, budaya, visi, misi, strategi, dan • understanding of the Company’s business operations, culture,
rencana bisnis Perseroan vision, mission, strategies, and business plans
• pemahaman atas tanggung jawab, wewenang, dan prioritas tugas • understanding of his/her responsibilities, authorities, and priority
of duties
• efektivitas komposisi anggota Dewan Komisaris, Direksi, Komite, dan • the effectiveness of the compositions of the Board of
Unit-Unit Pendukung untuk melaksanakan tugas dan tanggung jawabnya Commissioners, Board of Directors, Committees, and Supporting
Units in performing their duties and responsibilities
Prosedur Penilaian Evaluation Procedure
Prosedur penilaian kinerja Dewan Komisaris dan Direksi dimulai dengan The performance evaluation procedure for the Board of
penilaian diri dengan mengisi formulir penilaian standar. Hasil penilaian diri Commissioners and the Board of Directors begins with self-evaluation
diserahkan kepada Sekretaris Perusahaan untuk dirangkum dan disampaikan where each member completes a standard evaluation form. Results
kepada Komite Nominasi dan Remunerasi untuk dievaluasi lebih lanjut from self-evaluation are then submitted to the Corporate Secretary to
dan dibahas dalam rapat nominasi. Hasil penilaian kinerja dikomunikasikan be summarized and submitted to the Nomination and Remuneration
dengan Direksi dan akan digunakan sebagai rekomendasi proses remunerasi Committee to be reviewed and discussed in the nomination meeting.
dan rekomendasi pengembangan kompetensi untuk anggota Dewan The results of the performance evaluation are communicated to the
Komisaris, Direksi, Komite, dan Unit-Unit Pendukung Perseroan. Board of Directors and will be used as recommendations for the
remuneration process as well as recommendations for competency
development for members of the Company’s Board of Commissioners,
Board of Directors, Committees, and Supporting Units.
Prosedur penilaian dan proses evaluasi kinerja Dewan Komisaris dan Direksi The performance evaluation procedure used for the Company’s
Perseroan berlaku juga untuk Komite dan Unit-Unit Pendukung Perseroan. Board of Commissioners and Board of Directors also applies to the
Company’s Committees and Supporting Units.
Komite Nominasi dan Remunerasi berperan untuk memastikan bahwa The Nomination and Remuneration Committee plays a role in
jumlah, susunan, dan keberagaman pengurus sesuai dengan kebutuhan ensuring that the number, composition, and diversity of the Boards
Perseroan untuk menjamin efektivitas pengawasan dan pengelolaan follow the needs of the Company to ensure the effectiveness of the
Perusahaan. Company’s supervision and management.
Dewan Komisaris dapat melibatkan konsultan independen dalam The Board of Commissioners may involve independent consultants
memfasilitasi pelaksanaan penilaian kinerja Dewan Komisaris, Direksi, in facilitating the implementation of performance evaluations of the
Komite, dan Unit-Unit Pendukung Perseroan. Company’s Board of Commissioners, Board of Directors, Committees,
and Supporting Units.
Penilaian diri dan penilaian kolektif Dewan Komisaris, Direksi, Komite, dan The self-evaluation and collective evaluation of the Board of
Unit-Unit Pendukung untuk kinerja tahun 2023 telah dilakukan pada bulan Commissioners, Board of Directors, Committees, and Supporting
Februari 2024. Units for their performance in 2023 were conducted in February 2024.
Komite Nominasi dan Remunerasi telah melakukan evaluasi terhadap hasil The Nomination and Remuneration Committee reviewed the
penilaian diri dan penilaian kolektif tersebut serta telah menyusun rencana evaluation results and prepared a competency development plan for
pengembangan kompetensi untuk Dewan Komisaris, Direksi, Komite, dan the Board of Commissioners, Board of Directors, Committees, and
Unit-Unit Pendukung - selaras dengan arah strategi perusahaan. Hasil Supporting Units - aligned with the company’s strategic direction.
evaluasi tersebut akan dijadikan dasar pertimbangan untuk mengajukan The outcome of the review will used as a basis of consideration
rekomendasi remunerasi kepada Dewan Komisaris, yang kemudian akan for submitting remuneration recommendations to the Board of
diusulkan pada RUPST. [GRI 2-20-a] [ACGS (B)E.2.2.] Commissioners, which will then be proposed to the AGM. [GRI 2-20-a]
[ACGS (B)E.2.2.]
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Governansi Korporat
Prosedur Penetapan Remunerasi Procedure for Determining Remuneration for
Dewan Komisaris dan Direksi the Board of Commissioners and the Board of Directors
[GRI 2-19-a] [GRI 2-19-b] [GRI 2-20-a] [GRI 2-19-a] [GRI 2-19-b] [GRI 2-20-a]
Kebijakan, struktur, dan besaran remunerasi dievaluasi sedikitnya 1 (satu) The policy, structure, and amount of remuneration are evaluated at least
kali dalam setahun dengan mempertimbangkan: once a year by considering:
• kinerja Perseroan • the Company’s performance
• remunerasi pembanding yang berlaku pada industri nasional yang • remuneration benchmarks from relevant national industries and/or
relevan dan/atau perusahaan lain dengan skala yang mirip dan kondisi other companies of similar size as well as global economic conditions
perekonomian global
• tugas, tanggung jawab, dan wewenang anggota Direksi dan/atau • duties, responsibilities, and authorities of the member of the Board
Dewan Komisaris yang dikaitkan dengan pencapaian tujuan dan of Directors and/or the Board of Commissioners, concerning the
kinerja Perseroan achievement of the Company’s goals and performance
• pencapaian target kinerja masing-masing anggota Direksi dan Dewan • achievement of performance targets for each member of the Board of
Komisaris Directors and the Board of Commissioners
• keseimbangan antara komponen tetap dan komponen variabel dari • balance between the fixed and variable components of the
remunerasi remuneration
Untuk menjaga independensi dan/atau menghindari kemungkinan To maintain independence and/or to avoid the possibility of conflict
terjadinya benturan kepentingan, Perseroan menetapkan kebijakan/ of interest, the Company established the following policies/practices
praktik terkait remunerasi untuk Dewan Komisaris dan Direksi sebagai related to remuneration for the Board of Commissioners and Board of
berikut: [GRI 2-10-b] [GRI 2-15-a] [GRI 2-19-a] [GRI 2-19-b] [ACGS D.3.3.] [ACGS Directors: [GRI 2-10-b] [GRI 2-15-a] [GRI 2-19-a] [GRI 2-19-b] [ACGS D.3.3.] [ACGS
(P)E.4.2.] (P)E.4.2.]
• Anggota Direksi menerima remunerasi dalam bentuk gaji, tunjangan, • Members of the Board of Directors receive remuneration in the
bonus kinerja, dan/atau benefit lainnya sehubungan dengan tugas form of salary, allowances, performance bonuses, and/or other
dan tanggung jawab sebagai Direksi. Anggota Direksi tidak menerima benefits. Members of the Board of Directors do not receive
tambahan remunerasi lain secara terpisah dari remunerasi yang additional remuneration separately from the remuneration received in
diterima sehubungan dengan tugas dan tanggung jawab sebagai connection with their duties and responsibilities as Directors.
Direksi.
• Anggota Dewan Komisaris, termasuk Komisaris Independen, menerima • Members of the Board of Commissioners, including the Independent
remunerasi tetap dalam bentuk honorarium sesuai persetujuan RUPS. Commissioners, receive fixed remuneration in the form of honorarium
Anggota Dewan Komisaris, termasuk Komisaris Independen, tidak as approved by the GMS. Members of the Board of Commissioners,
menerima hak opsi, bonus saham, ataupun insentif lainnya. including the Independent Commissioners, do not receive any
options, share bonuses, or other incentives.
• Anggota Dewan Komisaris dan Direksi Perseroan dilarang untuk • Members of the Board of Commissioners and the Board of Directors
mengambil dan/atau menerima keuntungan pribadi (termasuk untuk of the Company are prohibited from taking and/or receiving personal
mendapatkan pinjaman dari Perseroan) selain remunerasi dan fasilitas benefits (including obtaining loans from the Company) other than the
lainnya yang telah ditetapkan. remuneration and other benefits that have been determined.
Terkait dengan kebijakan ini, tidak ada anggota Dewan Komisaris dan Under this policy, there were no members of the Company’s Board of
Direksi Perseroan yang mendapatkan pinjaman dari Perseroan. [ACGS Commissioners and the Board of Directors who obtained loans from the
A.8.3.] Company. [ACGS A.8.3.]
Perseroan tidak memiliki kebijakan penghargaan/kompensasi yang The Company does not have a reward/compensation policy that accounts
memperhitungkan kinerja perusahaan di luar ukuran keuangan for the performance of the company beyond short-term financial
jangka pendek. Perseroan juga tidak memiliki standar terukur untuk measures. The Company also does not have measurable standards to
menyelaraskan remunerasi berbasis kinerja untuk direktur eksekutif dan align the performance-based remuneration of the executive directors
eksekutif senior dengan kepentingan jangka panjang perusahaan, seperti and senior executives with the long-term interest of the Company, such
provisi clawback dan bonus yang ditangguhkan. [ACGS C.6.3.] [ACGS E.3.13.] as clawback provisions and deferred bonuses. [ACGS C.6.3.] [ACGS E.3.13.]
Perseroan tidak memiliki pejabat eksekutif tertinggi yang bukan The Company does not have a chief executive officer who is not a
merupakan anggota Direksi, sehingga Perseroan tidak memiliki member of the Board of Directors. Therefore, the Company does not
kebijakan/praktik terkait remunerasi direktur eksekutif dan pejabat have a policy/practice regarding remuneration for executive directors
eksekutif tertinggi yang bukan merupakan anggota Direksi. [ACGS D.3.4.] and a chief executive officer who are not members of the Board of
Directors. [ACGS D.3.4.]
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Dalam RUPST Perseroan tanggal 2 Mei 2023, pemegang saham In the Company’s AGM dated May 2, 2023, the shareholders of the
Perseroan menyetujui untuk memberikan kewenangan kepada Dewan Company agreed to grant authority to the Board of Commissioners
Komisaris untuk menentukan besaran remunerasi yang diterima oleh to determine the amount of remuneration received by each member
masing-masing anggota Dewan Komisaris dan Direksi untuk tahun 2023. of the Board of Commissioners and the Board of Directors for the
Keputusan RUPST tersebut sudah ditindaklanjuti oleh Dewan Komisaris. year 2023. The AGM resolution had been followed up by the Board of
[GRI 2-20-a-ii,b] [ACGS E.3.12.] Commissioners. [GRI 2-20-a-ii,b] [ACGS E.3.12.]
Pada tahun 2023, total remunerasi yang diterima oleh Dewan Komisaris In 2023, the total remuneration received by the Board of Commissioners
dan Direksi Perseroan adalah sebesar USD 4.380.457. Remunerasi and the Board of Directors was USD 4,380,457. Remuneration for the
Dewan Komisaris diberikan dalam bentuk honorarium tetap. Sedangkan Board of Commissioners was given in the form of a fixed honorarium.
remunerasi Direksi diberikan dengan mempertimbangkan pencapaian Meanwhile, Directors’ remuneration was given by considering the
kinerja Perseroan dan target kinerja masing-masing anggota Direksi di Company’s performance achievements and the performance targets
setiap bisnis yang dimiliki Perseroan. Secara umum, Perseroan berhasil of each member of the Board of Directors in each business owned by
mempertahankan kinerja baik di tengah penurunan harga pasar batu bara the Company. In general, the Company succeeded in maintaining good
dan menunjukkan peningkatan kinerja yang cukup baik dari bisnis-bisnis performance despite the decline in coal market prices and showed a
lain. [ACGS (B)C.1.6.] fairly good increase in performance from other businesses. [ACGS (B)
C.1.6.]
Kebijakan Suksesi Direksi [GRI 2-10-a] [ACGS E.5.3.] The Board of Directors’ Succession Policy [GRI 2-20-a] [ACGS E.5.3.]
Pada umumnya, Perseroan melakukan pencarian kandidat anggota In general, the Company searches for candidates for members of the
Dewan Komisaris, Direksi, dan Komite berdasarkan sumber informasi Board of Commissioners, Directors, and Committees based on internal
internal Perseroan dan/atau internal grup Sinarmas. Perseroan tidak information sources of the Company and/or internal Sinarmas group. The
melibatkan firma pencarian profesional atau sumber kandidat eksternal Company does not involve professional search firms or other external
lain saat mencari kandidat untuk anggota Dewan Komisaris, Direksi, dan candidate sources when seeking candidates for members of the Board of
Komite. [ACGS (B)E.3.1.] Commissioners, the Board of Directors, and Committees. [ACGS (B)E.3.1.]
Dengan bantuan Presiden Direktur dan Direktur yang membidangi With the assistance of the President Director and the Director in
SDM, Komite Nominasi dan Remunerasi memiliki peranan penting charge of HR, the Nomination and Remuneration Committee has an
dalam melakukan perencanaan suksesi karyawan kunci, termasuk suksesi important role in planning key employees’ succession, including the
Direksi. Perencanaan suksesi karyawan kunci ini dimaksudkan untuk Board of Directors’ succession. The key employees’ succession plan
menjaga kesinambungan kepemimpinan dalam Perseroan. Rencana aims to maintain the continuity of leadership within the Company. Such
pengembangan dan suksesi dapat ditinjau secara berkala oleh Dewan development and succession plans may be reviewed periodically by the
Komisaris. Board of Commissioners.
Kriteria yang dipertimbangkan dalam prosedur suksesi disesuaikan The criteria considered in the succession procedure are adjusted to
dengan kriteria untuk masing-masing posisi yang dibutuhkan. Adapun the criteria for each required position. The appointment criteria for
kriteria pengangkatan Dewan Komisaris, Direksi, Komite Audit, Komite the Board of Commissioners, Board of Directors, Audit Committee,
Manajemen Risiko, dan Komite Nominasi dan Remunerasi dapat dilihat Risk Management Committee, and Nomination and Remuneration
pada bagian Governansi Korporat, sub-bagian Komite Nominasi Committee can be seen in the Corporate Governance section, the
dan Remunerasi – Dewan Komisaris, Direksi, Komite Audit, Komite Board of Commissioners, Board of Directors, Audit Committee,
Manajemen Risiko, dan Komite Nominasi dan Remunerasi. Risk Management Committee, and Nomination and Remuneration
Committee sub-sections.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 255
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Governansi Korporat
Prosedur Suksesi
Succession Procedure
Usulan Kandidat Internal oleh Penelaahan Kinerja dan Rekomendasi Mentoring dan Usulan Kandidat Eksternal
Direksi/Dewan Komisaris/ Kemampuan Kandidat untuk Pelatihan, dan Penelaahan Berkala oleh Direksi/Dewan Komisaris/
Pemegang Saham Utama Suksesi Direksi kepada Kandidat untuk Suksesi Pemegang Saham Utama/
Direksi Lainnya
Proposed Internal Candidates Review of Performance and
by the Board of Directors/ Capability of the Proposed Mentoring and Training Proposed External Candidates
Board of Commissioners/Main Candidates for the Board of Recommendation and Periodic by the Board of Directors/
Review of the Proposed
Shareholders Directors Succession Candidates for the Board of Board of Commissioners/Main
Directors Succession Shareholders/Others
Persetujuan RUPS Penelaahan dan Penentuan Rekomendasi Kandidat kepada Evaluasi dan Seleksi Kandidat
Kandidat deh Dewan Komisaris Dewan Komisaris
GMS Approval Evaluation and Selection of
Review and Determination of Recommendation of the Candidates
Candidate by the Board of Candidates to the Board of
Commissioners Commissioners
Rapat Komite Nominasi dan Remunerasi Meetings of the Nomination and
Remuneration Committee
Rapat Komite Nominasi dan Remunerasi diselenggarakan The Nomination and Remuneration Committee shall convene
secara berkala sekurang-kurangnya 1 (satu) kali dalam 4 a meeting on a periodical basis at least once every 4 (four)
(empat) bulan. Pemanggilan rapat dilakukan oleh ketua months. Notice of the meeting shall be announced by the
Komite Nominasi dan Remunerasi. chairperson of the Nomination and Remuneration Committee.
Keputusan rapat Komite Nominasi dan Remunerasi diambil The resolutions of the Nomination and Remuneration
atas dasar musyawarah untuk mencapai mufakat. Dalam hal Committee meeting shall be taken based on deliberation to
musyawarah untuk mufakat tidak tercapai, maka pengambilan reach a consensus. In the event deliberation for consensus
keputusan dilakukan berdasarkan suara terbanyak. is not achieved, the resolution shall be made based on the
majority vote.
Selama tahun 2023, Komite Nominasi dan Remunerasi telah In 2023, the Nomination and Remuneration Committee had
melaksanakan 6 (enam) kali rapat. Tingkat kehadiran rapat held 6 (six) meetings. The average attendance rate of the
Komite Nominasi dan Remunerasi pada tahun 2023 secara Nomination and Remuneration Committee meetings held in
rata-rata adalah 100%. [ACGS E.2.12.] [ACGS E.2.17.] 2023 was 100%. [ACGS E.2.12.] [ACGS E.2.17.]
Keputusan setiap rapat Komite Nominasi dan Remunerasi The resolutions of each Nomination and Remuneration
dituangkan dalam risalah rapat yang ditandatangani seluruh Committee meeting were stated in the minutes of the
anggota Komite Nominasi dan Remunerasi yang hadir dalam meeting which were signed by all members of the Nomination
rapat. Keputusan rapat Komite Nominasi dan Remunerasi and Remuneration Committee present at the meeting.
disampaikan kepada Dewan Komisaris. Resolutions of the Nomination and Remuneration Committee
meetings were submitted to the Board of Commissioners.
256 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Ringkasan rapat Komite Nominasi dan Remunerasi pada The summary of the meetings of the Nomination and
tahun 2023 adalah sebagai berikut: Remuneration Committee in 2023 was as follows:
Kehadiran %
Tanggal Pembahasan Rapat Pelaksanaan Attendance Kehadiran
Date Meeting Agenda Execution % of
EHL1) FOW SS RAS2) Attendance
27 Jan • Menentukan rencana kerja untuk tahun 2023 Sudah dilaksanakan V V V N/A 100%
• Menyetujui formulir penilaian kinerja Dewan Sudah dilaksanakan
Komisaris, Direksi, Komite, dan Unit-Unit Pendukung
• Determined the work plan for 2023 Executed
• Approved the performance evaluation form for Executed
the Board of Commissioners, Board of Directors,
Committees, and Supporting Units
21 Feb • Menelaah draf Laporan Tahunan 2022 Sudah dilaksanakan V V V N/A 100%
• Reviewed the draft for Annual Report 2022 Executed
8 Mar • Menelaah hasil evaluasi kinerja Dewan Komisaris, Sudah dilaksanakan V V V N/A 100%
Direksi, Komite, dan Unit-Unit Pendukung tahun 2022
• Menyusun rencana pelaksanaan penilaian kinerja Sudah dilaksanakan
Dewan Komisaris, Direksi, Komite, dan Unit-Unit
Pendukung tahun 2023
• Reviewed the performance evaluation results of Executed
the Board of Commissioners, Board of Directors,
Committees, and Supporting Units for 2022
• Prepared evaluation plan for the Board of Executed
Commissioners, Board of Directors, Committees, and
Supporting Units performance in 2023
16 Mar • Menelaah susunan Dewan Komisaris dan Direksi Sudah dilaksanakan V V V N/A 100%
Perseroan
• Mengusulkan kepada Dewan Komisaris untuk Sudah dilaksanakan
menentukan kenaikan remunerasi sebesar 10% untuk
anggota Dewan Komisaris dan Direksi
• Reviewed the compositions of the Board of Executed
Commissioners and the Board of Directors
• Proposed to the Board of Commissioners to Executed
determine a 10% increase in remuneration for
members of the Board of Commissioners and the
Board of Directors
22 Jun • Menindaklanjuti hasil keputusan RUPST terkait Sudah dilaksanakan V V V N/A 100%
dengan remunerasi anggota Dewan Komisaris dan
Direksi
• Mengusulkan perubahan susunan Komite kepada Sudah dilaksanakan
Dewan Komisaris Perseroan
• Followed up on the AGM resolution regarding Executed
the remuneration of members of the Board of
Commissioners and the Board of Directors
• Proposed changes to the compositions of the Executed
Committees to the Board of Commissioners
24 Nov • Menelaah dan memberikan masukan untuk kriteria Sudah dilaksanakan N/A V V V 100%
penilaian Dewan Komisaris, Direksi, dan Komite
• Menyepakati rencana pelaksanaan penilaian kinerja Sudah dilaksanakan
Dewan Komisaris, Direksi, dan Komite tahun 2023
• Membahas laporan realisasi pelatihan Dewan Sudah dilaksanakan
Komisaris, Direksi, dan Komite sampai dengan Q3-
2023
• Reviewed and provided inputs for evaluation criteria Executed
of the Board of Commissioners, Board of Directors,
and Committees
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 257
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Governansi Korporat
Kehadiran %
Tanggal Pembahasan Rapat Pelaksanaan Attendance Kehadiran
Date Meeting Agenda Execution % of
EHL1) FOW SS RAS2) Attendance
• Determined the plan for the evaluation of the Executed
Board of Commissioners, Board of Directors, and
Committees performance in 2023
• Discussed reports on the realization of the training Executed
programs of the Board of Commissioners, Board of
Directors, and Committees tup to Q3-2023
Kehadiran / Attendance 5/5 6/6 6/6 1/1
100%
% kehadiran / % of attendance 100% 100% 100% 100%
Keterangan / Notes:
• EHL : Dr.-Ing. Evita Herawati Legowo
• FOW : Franky Oesman Widjaja
• SS : Dr. Susi Susantijo, S.H., LL.M.
• RAS : Dr. Robert Arthur Simanjuntak
1)
Ibu Evita Herawati Legowo telah diberhentikan dengan hormat dari jabatannya selaku ketua Komite Nominasi dan Remunerasi Perseroan efektif sejak tanggal 1 Juli
2023 berdasarkan Keputusan Sirkuler Dewan Komisaris Perseroan tanggal 22 Juni 2023.
2)
Bapak Robert Arthur Simanjuntak diangkat sebagai ketua Komite Audit Perseroan efektif sejak tanggal 1 Juli 2023 berdasarkan Keputusan Sirkuler Dewan Komisaris
Perseroan tanggal 22 Juni 2023.
1)
Mrs. Evita Herawati Legowo has been honorably dismissed from her position as chairperson of the Company’s Nomination and Remuneration Committee effective
from July 1, 2023, based on the Circular Resolution of the Company’s Board of Commissioners dated June 22, 2023.
2)
Mr. Robert Arthur Simanjuntak was appointed as chairperson of the Company’s Nomination and Remuneration Committee effective from July 1, 2023, based on the
Circular Resolution of the Company’s Board of Commissioners dated June 22, 2023.
Peningkatan Kompetensi bagi Anggota Competency Development for Members
Komite Nominasi dan Remunerasi of the Nomination and Remuneration
Committee
Untuk mendukung peningkatan kompetensi anggota Komite To elevate the competence of members of the Nomination
Nominasi dan Remunerasi, Perseroan mendorong setiap and Remuneration Committee, the Company encourages
anggota untuk mengikuti pelatihan sekurang-kurangnya each member to participate in training at least once a year,
1 (satu) kali dalam setahun, dengan minimal jam pelatihan with a minimum training hour of 12 (twelve) hours.
selama 12 (dua belas) jam.
Lokakarya/pelatihan/seminar yang telah diikuti oleh Bapak Workshop/training/seminar attended by Mr. Robert Arthur
Robert Arthur Simanjuntak dan Bapak Franky Oesman Widjaja Simanjuntak and Mr. Franky Oesman Widjaja in 2023 can
pada tahun 2023 dapat dilihat pada bagian Governansi be seen in the Corporate Governance Section, Board of
Korporat, sub-bagian Dewan Komisaris. Commissioners subsection.
Adapun lokakarya/pelatihan/seminar yang telah diikuti oleh As for the workshop/training/seminar attended by Mrs. Susi
Ibu Susi Susantijo pada tahun 2023, dapat dilihat pada tabel Susantijo in 2023, can be seen in the following table:
berikut:
258 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Nama & Jabatan Lokakarya/Pelatihan/Seminar Tempat, Tanggal Penyelenggara
Name & Position Workshop/Training/Seminar Location, Date Organizer
Dr. Susi Susantijo, S.H., LL.M. Forum Dialog: Tren, Inovasi, dan Peluang Energi Jakarta,
Sinarmas
Anggota Komite Nominasi dan Terbarukan 14 September 2023
Remunerasi
Member of the Nomination and Fintech & Ekosistem Ekonomi Digital Jakarta, Perseroan
Remuneration Committee 21 September 2023 the Company
Strategi Penambangan Batu Bara & TJSL Jakarta, Perseroan
21 September 2023 the Company
Kebijakan Hilirisasi & Larangan Ekspor Mineral: Dampak Jakarta, Perseroan
dan Implikasinya 5 October 2023 the Company
Ecosystem of Accounting Profession Jakarta, Perseroan
5 October 2023 the Company
Potensi Bisnis EBT dan Pengembangan Industri Baterai Jakarta, Perseroan
di Indonesia 13 October 2023 the Company
Menuju Net Zero Emission Jakarta, Perseroan
13 October 2023 the Company
UNIT AUDIT INTERNAL [ACGS E.3.14.]
Internal Audit Unit [ACGS E.3.14.]
Unit Audit Internal adalah unit kerja independen yang The Internal Audit Unit is an independent work unit established
dibentuk oleh Perseroan untuk melindungi dan meningkatkan by the Company to protect and enhance the Company’s values
nilai-nilai Perseroan dengan melaksanakan kegiatan by carrying out risk-based assurance activities, assisting the
asurans berbasis risiko, membantu Direksi dan manajemen Board of Directors and management in assessing whether the
dalam menilai pengelolaan dan pengendalian risiko yang most significant risks are sufficiently managed and controlled,
berdampak paling signifikan, serta memberikan saran dan and providing advice and input regarding the Company’s
masukan terkait governansi korporat, manajemen risiko, dan corporate governance, risk management, and internal control.
pengendalian internal.
Piagam Unit Audit Internal Charter of the Internal Audit Unit
Piagam Unit Audit Internal merupakan pedoman bagi Unit The Charter of the Internal Audit Unit is a guideline for the
Audit Internal untuk melaksanakan tugas dan tanggung Internal Audit Unit to carry out its duties and responsibilities.
jawabnya.
Piagam Unit Audit Internal Perseroan pertama kali diterbitkan The Company’s Charter of the Internal Audit Unit was first
pada tahun 2011. Piagam tersebut kemudian disempurnakan issued in 2011. It was then updated in 2020.
pada tahun 2020.
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Governansi Korporat
Piagam Unit Audit Internal memuat hal-hal sebagai berikut: The Charter of the Internal Audit Unit covers the following
items:
• Struktur dan Kedudukan • Structure and Position
• Misi dan Tujuan • Mission and Purpose
• Tugas, Wewenang, dan Tanggung Jawab • Duties, Authorities, and Responsibilities
• Standar dan Kode Etik • Standards and Code of Conduct
• Independensi dan Obyektivitas • Independence and Objectivity
• Persyaratan Auditor Internal • Requirements of Internal Auditors
• Program Asurans dan Peningkatan Kualitas • Assurance and Quality Improvement Programs
Dengan berpedoman pada Piagam Unit Audit Internal, Unit With guidance from the Charter of the Internal Audit Unit,
Audit Internal diharapkan dapat melaksanakan tugas dan the Internal Audit Unit is expected to carry out its duties and
tanggung jawabnya secara efektif. responsibilities effectively.
Piagam Unit Audit Internal telah dipublikasikan di situs web The Charter of the Internal Audit Unit is available on the
Perseroan dan akan ditinjau secara berkala sebagaimana Company’s website and will be reviewed periodically as
diperlukan. necessary.
Tugas, Wewenang, dan Tanggung Jawab Duties, Authorities, and Responsibilities of
Unit Audit Internal the Internal Audit Unit
Tugas, wewenang, dan tanggung jawab Unit Audit Internal diatur dalam Duties, authorities, and responsibilities of the Internal Audit Unit are
Piagam Unit Audit Internal. stipulated in the Charter of the Internal Audit Unit.
Tugas Duties
Unit Audit Internal bertanggung jawab dalam melaksanakan tugas-tugas The Internal Audit Unit is responsible for carrying out the following duties:
sebagai berikut:
• memeriksa dan mengevaluasi bukti secara objektif untuk memberikan • examine and evaluate evidence objectively to provide an independent
penilaian independen tentang kecukupan dan efektivitas proses tata assessment of the adequacy and effectiveness of governance, risk
kelola, manajemen risiko, dan pengendalian internal management, and internal control processes
• melakukan audit internal berkala, investigasi, pemeriksaan, dan • undertake regular internal audits, investigations, examinations, and
penilaian atas efisiensi dan efektivitas di bidang keuangan, akuntansi, assessments of the efficiency and effectiveness of finance, accounting,
operasional, sumber daya manusia, pemasaran, teknologi informasi, operations, human resources, marketing, information technology, and
dan kegiatan lainnya other activities
• melakukan audit tahunan, audit khusus, audit mendadak, dan audit • undertake annual audits, special audits, surprise audits, and audits on
atas fungsi/departemen function/department
• melakukan audit lingkup penuh dalam hal terjadi penyimpangan • carry out full-scope audits when irregularities are detected on a
selama audit normal atas dasar pengambilan sampel sampling basis during the normal audit
• melakukan evaluasi kepatuhan terhadap persyaratan hukum, regulasi, • evaluate adherence to legal requirements, regulations, policies, and
kebijakan, dan prosedur procedures
• mengevaluasi kepatuhan dan efektivitas prosedur operasional standar • evaluate adherence to and effectiveness of existing standard operating
yang ada dan memberikan rekomendasi perbaikan procedures and provide recommendations for improvements
• memastikan bahwa sumber daya diperoleh secara ekonomis, • ensure that resources are acquired economically, utilized efficiently,
digunakan secara efisien, dan dijaga secara memadai and safeguarded adequately
• melaksanakan investigasi khusus yang ditugaskan oleh Dewan • undertake special investigations assigned by the Board of
Komisaris, Komite Audit, dan/atau Presiden Direktur sebagaimana Commissioners, Audit Committee, and/or the President Director as
diperlukan necessary
Wewenang Authorities
Unit Audit Internal berwenang untuk hal-hal sebagai berikut: The Internal Audit Unit maintains authority for the following matters:
• memiliki akses tidak terbatas ke semua departemen, kantor, afiliasi, • have free and unrestricted access to all departments, offices, affiliates,
aktivitas, catatan, pembukuan, akun, informasi, sistem, properti, dan activities, records, books, accounts, information, systems, properties,
personel dalam perusahaan yang relevan dengan kinerja fungsi audit and personnel within the company that are relevant to the performance
setiap saat of audit function at any time
• mendapatkan bantuan yang diperlukan dari personel di berbagai • obtain the necessary assistance of personnel in various departments,
departemen, kantor, dan afiliasi di dalam unit tempat tim audit offices, and affiliates within the unit where audit team is performing an
melakukan audit audit
• mendapatkan bantuan dari spesialis, profesional, dan lainnya jika • obtain assistance of specialists, professionals, and others where
dianggap perlu dari dalam atau luar perusahaan considered necessary from within or outside the company
• melakukan komunikasi langsung dengan Dewan Komisaris, Direksi, • communicate directly with the Board of Commissioners, Board of
dan/atau Komite Audit serta anggota dari Dewan Komisaris, Direksi, Directors, and/or Audit Committee and as well as members of the
dan/atau Komite Audit Board of Directors, Board of Commissioners, and/or Audit Committee
• melakukan pertemuan rutin dan insidentil dengan Dewan Komisaris, • conduct regular and incidental meetings with the Board of
Direksi, dan/atau Komite Audit Commissioners, Board of Directors, and/or the Audit Committee
• melakukan koordinasi dengan kegiatan auditor eksternal • coordinate the activities of external auditors
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Corporate Governance
Tugas, Wewenang, dan Tanggung Jawab Duties, Authorities, and Responsibilities of
Unit Audit Internal the Internal Audit Unit
Tanggung Jawab Responsibilities
Tanggung jawab Unit Audit Internal adalah sebagai berikut: The responsibilities of the Internal Audit Unit are as follows:
• mengusulkan rencana audit tahunan dengan fokus audit berbasis • propose the annual audit plan using an appropriate risk-based focus
risiko dan memperhatikan risiko potensial yang teridentifikasi kepada audit and taking into consideration potential risks identified to the
Presiden Direktur dan Komite Audit untuk ditinjau dan disetujui, President Director and the Audit Committee for review and approval,
kemudian menerapkan rencana tersebut termasuk tugas atau proyek then implement the plan including any special tasks or projects
khusus yang diminta oleh Presiden Direktur dan/atau Komite Audit requested by the President Director and/or the Audit Committee
• mengkomunikasikan dampak dari keterbatasan sumber daya pada • communicate the impact of resource limitations on the audit plan with
suatu rencana audit dengan Presiden Direktur dan Komite Audit the President Director and the Audit Committee
• memastikan aktivitas audit internal memiliki akses ke sumber daya
yang sesuai terkait kompetensi dan keterampilan • ensure the internal audit activity has access to appropriate resources
• mengelola aktivitas dengan tepat untuk memenuhi misinya with regard to competency and skill
• memberikan saran perbaikan dan informasi yang objektif tentang • manage the activities appropriately to fulfill its mission
kegiatan yang diperiksa pada semua tingkat manajemen • provide recommendations and objective information on the activities
• menyiapkan laporan audit untuk disampaikan kepada Presiden examined at all levels of management
Direktur dan Komite Audit • prepare an audit report for submission to the President Director and
• membantu dalam penyelidikan dan pemeriksaan aktivitas signifikan the Audit Committee
yang teridentifikasi terdapat kecurangan dan melaporkan hasil • assist in the investigation and examination of significant suspected
penyelidikan dan pemeriksaan tersebut kepada Presiden Direktur dan fraudulent activities and report the results of the investigation and
Komite Audit examination to the President Director and the Audit Committee
• memastikan bahwa manajemen menerapkan perbaikan kontrol, • ensure that the management implements the agreed control
melakukan tindakan korektif yang disepakati, dan melakukan tindak improvements and corrective actions and performs such follow-up
lanjut yang dianggap perlu oleh Unit Audit Internal secara memadai, work as Internal Audit Unit deems necessary in adequate, effective,
efektif, dan tepat waktu and timely manner
• memantau, menganalisis, dan melaporkan pelaksanaan perbaikan • monitor, analyze, and report on the implementation of improvements
yang direkomendasikan sebelumnya previously recommended
• menguji, mengevaluasi, dan menilai pelaksanaan, kecukupan, dan • test, evaluate, and asses the implementation, adequacy, and
efektivitas pengendalian internal dan sistem manajemen risiko sesuai effectiveness of the internal control and risk management system in
dengan kebijakan Perseroan accordance with the Company’s policies
• melakukan jasa konsultasi dan memberi nasihat terkait tata kelola, • perform appropriate consulting and provide advice related to
manajemen risiko, dan pengendalian yang sesuai governance, risk management, and control
• melaporkan tujuan, wewenang, tanggung jawab, dan kinerja aktivitas • report the internal audit activity’s purpose, authority, responsibility,
audit internal terkait dengan rencana kerja audit secara berkala and performance relative to its audit plan periodically to the President
kepada Presiden Direktur dan Komite Audit Director and the Audit Committee
• memastikan kesesuaian dengan standar yang diterbitkan oleh Institute • ensure conformance with the Standards published by the Institute of
of Internal Auditors Internal Auditors
• memastikan staf audit profesional yang memiliki pengetahuan, • ensure the audit staff is a professional with sufficient knowledge, skills,
keterampilan, dan pengalaman yang cukup untuk memenuhi and experience to meet the requirements as internal auditors
persyaratan sebagai auditor internal
• melakukan kerja sama dengan Komite Audit dan jika diperlukan • cooperate with the Audit Committee and if necessary with other
dengan penyedia asurans lainnya assurance providers
• menginformasikan kepada Komite Audit mengenai tren dan • inform the Audit Committee on emerging trends and developments
perkembangan yang muncul dalam praktik audit internal dan in internal auditing practices and give recommendations for
memberikan rekomendasi perbaikan yang diperlukan dalam Piagam improvement in the Charter of the Internal Audit Unit
Unit Audit Internal
• mengembangkan program untuk mengevaluasi kualitas kegiatan Unit • develop a program to evaluate the quality of Internal Audit Unit
Audit Internal activities
Susunan Unit Audit Internal Composition of the Internal Audit Unit
Unit Audit Internal dipimpin oleh Kepala Unit Audit Internal The Internal Audit Unit is led by the Head of the Internal Audit
yang diangkat dan diberhentikan oleh Direksi dengan Unit who is appointed and dismissed by the Board of Directors
persetujuan Dewan Komisaris dan Komite Audit. Secara with the approval from the Board of Commissioners and the
administratif, Kepala Unit Audit Internal bertanggung jawab Audit Committee. Administratively, the Head of the Internal
secara langsung kepada Presiden Direktur, namun secara Audit Unit is directly responsible to the President Director
fungsional bertanggung jawab kepada Komite Audit. [ACGS but is functionally responsible to the Audit Committee. [ACGS
E.3.16.] E.3.16.]
Profil Kepala Unit Audit Internal Profile of the Head of the Internal Audit
[ACGS E.3.15.] Unit [ACGS E.3.15.]
Ibu Mona Angelique Susanto, Warga Negara Indonesia, Ms. Mona Angelique Susanto, an Indonesian citizen, 44 years
berusia 44 tahun, berdomisili di Jakarta. Beliau diangkat old, domiciled in Jakarta. She was appointed as the Head of
sebagai Kepala Unit Audit Internal pada tanggal 16 Desember the Internal Audit Unit on December 16, 2022, based on the
2022 berdasarkan Keputusan Sirkuler Direksi Perseroan Circular Resolution of the Board of Directors dated December
tanggal 16 Desember 2022. 16, 2022.
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Governansi Korporat
Beliau memperoleh gelar Sarjana Akuntansi dari Universitas She earned her bachelor’s degree in Accounting from
Tarumanagara pada tahun 2001 dan meraih gelar Professional Universitas Tarumanagara in 2001 and a Professional
Accountant dari Universitas Trisakti pada tahun 2011. Accountant title from Universitas Trisakti in 2011.
Sebelum bergabung dengan Perseroan, beliau bekerja dalam Prior to joining the Company, she worked in Audit & Advisory
bidang Audit & Advisory di Kantor Akuntan Publik Satrio, at Public Accounting Firm Satrio, Bing & Eny in Jakarta, and
Bing & Eny di Jakarta, dan Deloitte AS di Norwegia (2001 - Deloitte AS in Norway (2001 - 2013) with the last position
2013) dengan posisi terakhir sebagai Senior Audit Manager. as Senior Audit Manager. She continued to work at PT
Beliau kemudian bekerja di PT Mitra Adiperkasa Tbk dan Mitra Adiperkasa Tbk and its subsidiaries and held various
entitas anak untuk memegang beberapa posisi penting di executive positions in Internal Audit, Inventory Control,
Audit Internal, Inventory Control, Central Data Management, Central Data Management, Business Analysis, Control,
Business Analysis, Control, Finance, Accounting, Tax, Finance, Accounting, Tax, Corporate Project, and Banking
Corporate Project dan Banking Relations (2013 - 2022). Relations (2013 - 2022).
Unit Audit Internal terdiri dari para auditor internal The Internal Audit Unit consists of internal auditors with
dengan berbagai latar belakang pendidikan, keahlian, dan a variety of educational backgrounds, expertise, and
pengalaman kerja yang saling melengkapi. complementary work experience.
Perseroan juga membentuk tim audit internal di entitas The Company also established an internal audit team in its
anak. Tim audit internal di entitas anak ini bertanggung subsidiaries. The internal audit teams in subsidiaries are
jawab langsung dalam mengawasi efektivitas pengawasan directly responsible for supervising the effectiveness of
operasional dan keuangan internal entitas anak terkait the internal operational and financial supervision of related
kepada Presiden Direktur masing-masing entitas anak yang subsidiaries to the President Director of each subsidiary
bersangkutan, namun tetap berkoordinasi dan berkolaborasi concerned, however, they still coordinate and collaborate
dengan Unit Audit Internal Perseroan. with the Company’s Internal Audit Unit.
Pada tanggal 31 Desember 2023, jumlah karyawan Unit Audit On December 31, 2023, the headcount of the Internal Audit
Internal Perseroan dan entitas anak adalah 14 (empat belas) Unit of the Company and its subsidiaries were 14 (fourteen)
orang, tidak termasuk Kepala Unit Audit Internal Perseroan. persons, excluding the Company’s Head of the Internal Audit
Unit.
Kriteria Pengangkatan Auditor Internal Appointment Criteria for the Internal Auditor
Perseroan menetapkan persyaratan umum bagi orang perorangan untuk The Company has established general requirements for individuals to be
dapat diangkat sebagai auditor internal Perseroan, sebagai berikut: appointed as members of the Company’s internal auditors, as follows:
• memiliki integritas yang tinggi dan bertindak secara profesional, • possess high integrity and act professionally, independently, honestly,
mandiri, jujur, dan objektif dalam melaksanakan tugasnya and objectively in the conduct of their duties
• memiliki pengetahuan dan pengalaman dalam teknik audit dan • have knowledge and experience in audit techniques and other
disiplin terkait lainnya yang diperlukan untuk tugas audit relevant disciplines required for audit duties
• memiliki pengetahuan tentang peraturan perundang-undangan di • have knowledge in the laws and regulations in the field of capital
bidang pasar modal dan peraturan terkait lainnya markets and other relevant regulations
• memiliki kemampuan untuk berinteraksi dan berkomunikasi secara • have the ability to interact and communicate effectively either verbally
efektif baik secara lisan maupun tertulis or in writing
• memenuhi standar profesional yang dikeluarkan oleh Asosiasi Audit • comply with professional standards issued by the Internal Audit
Internal dan/atau asosiasi/lembaga lainnya sebagaimana dibutuhkan Association and/or other associations/institutions as necessary
• mematuhi Kode Etik Audit Internal • comply with the Internal Audit’s Code of Ethics
• menjaga kerahasiaan informasi dan/atau data yang berkaitan dengan • maintain the confidentiality of information and/or data related
kinerja Perseroan dalam melaksanakan tugas dan tanggung jawabnya Company’s performance in the conduct of its duties and responsibilities
kecuali diwajibkan oleh undang-undang atau diminta oleh putusan except when required by law or demanded by a court decision
pengadilan
• memahami prinsip tata kelola perusahaan yang baik, manajemen • understand the principles of good corporate governance, risk
risiko, dan pengendalian internal management, and internal control
• memiliki kesediaan meningkatkan pengetahuan, keterampilan, dan • have willingness to increase the knowledge, skills, and abilities on a
kemampuan secara terus menerus continuing basis
• tidak merangkap tugas dan jabatan auditor internal dan/atau • have no concurrent duties and position of internal auditors and/or
pelaksana kegiatan operasional perusahaan dan/atau entitas anak executors of operational company activities and/or their subsidiaries
Struktur Unit Audit Internal Structure of the Internal Audit Unit
Struktur Unit Audit Internal dapat dilihat pada bagian Profil Structure of the Internal Audit Unit can be seen in the
Perusahaan, sub-bagian Struktur Organisasi Perseroan. Company Profile section, Organizational Structure of the
Company sub-section.
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Corporate Governance
Pelaksanaan Tugas Unit Audit Internal Implementation of Duties of the
pada Tahun 2023 Internal Audit Unit in 2023
Unit Audit Internal telah melaksanakan tugasnya sesuai The Internal Audit Unit has carried out its duties in accordance
dengan Piagam Unit Audit Internal, seperti melakukan with the Charter of the Internal Audit Unit, such as conducting
audit umum berdasarkan rencana kerja audit tahunan, audit general audits based on the annual audit work plan, ad-hoc
khusus berdasarkan hasil pembahasan atau permintaan dari audits based on discussion results or requests from the
manajemen Perseroan, serta pengembangan proses dan Company’s management, and the development of processes
sistem di Perseroan dan entitas anak. Direksi memberikan and systems within the Company and its subsidiaries. The
dukungan penuh dan tidak membatasi ruang lingkup maupun Board of Directors provides full support and does not limit
akses Unit Audit Internal. the scope or access of the Internal Audit Unit.
Unit Audit Internal mengadopsi kode etik profesi auditor The Internal Audit Unit adopts the internal audit code of
internal yang dikeluarkan oleh Institute of Internal Audit. ethics issued by the Institute of Internal Audit. The Company
Perseroan mewajibkan semua auditor internal Perseroan requires all of the Company’s internal auditors to read and
membaca dan memahami kode etik profesi audit internal. understand the internal audit code of ethics. In the event of a
Dalam hal terdapat potensi benturan kepentingan, Perseroan potential conflict of interest, the Company will take action to
akan mengambil tindakan untuk mengatasi risiko tersebut. address the risk.
Pelaksanaan tugas Unit Audit Internal di Perseroan selama Implementation of duties of the Internal Audit Unit in the
tahun 2023 adalah sebagai berikut: Company during 2023 was as follows:
Tugas Pelaksanaan Tugas Tahun 2023
Duties Implementation of Duties in 2023
Mempersiapkan rencana audit tahunan Untuk memperoleh manfaat yang optimal dengan sumber daya yang ada, Unit Audit Internal memilih
objek audit untuk dimasukkan ke dalam rencana audit tahunan berdasarkan prioritas risiko dengan
mempertimbangkan profil risiko seluruh lini bisnis strategis. Sebelum difinalisasi, rencana audit
tahunan dipresentasikan kepada Direksi, Dewan Komisaris, dan Komite Audit untuk memastikan
bahwa rencana tersebut selaras dengan strategi Perseroan dan telah memasukkan hal-hal yang
menjadi perhatian manajemen.
Prepare the annual audit plan To obtain optimum benefits with the available resources, the Internal Audit Unit selected audit
objects to be included in the annual audit plan based on risk priorities by considering the risk profile
of all strategic business lines. Prior to finalization, the annual audit plan was presented to the Board of
Directors, the Board of Commissioners, and the Audit Committee to ensure that the plan was aligned
with the Company’s strategy and has incorporated management concerns.
Membuat prioritas profil risiko Unit Audit Internal mengkaji dan membuat prioritas risiko dengan mempertimbangkan profil risiko di
seluruh lini bisnis strategis dalam menyusun rencana audit tahunan. Audit Perseroan pada tahun 2023
terutama difokuskan pada risiko-risiko di bawah ini:
Prioritize risk profile The Internal Audit Unit reviewed and prioritized risks by considering the risk profile of all strategic
business lines when developing an annual internal audit plan. The Company’s internal audit in 2023
mostly focused on the following risks:
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Governansi Korporat
Tugas Pelaksanaan Tugas Tahun 2023
Duties Implementation of Duties in 2023
Jenis Risiko
2023 2022 2021 2020 2019
Risk Type
Proses Bisnis 79% 55% 75% 75% 50%
Business Process
13%
40%
26%
Kepatuhan Hukum 7% 35% 25% 25% -
dan Tata Kelola
Regulatory 14%
Compliance and
Governance
-
-
Teknologi 7% 10% - - -
Technology
7%
-
-
Hal Kritis 7% - - - 50%
Critical Matter
-
7%
-
Keterangan / Notes:
Penyediaan tenaga listrik dan uap dan pertambangan batu bara
Steam and power generation and coal mining
Teknologi
Technology
Perdagangan pupuk dan bahan kimia
Fertilizer and chemical trading
Melaksanakan audit Pada tahun 2023, terdapat 14 (empat belas) obyek audit dalam semesta audit dan Unit Audit Internal
telah menyelesaikan 11 (sebelas) laporan audit dengan lingkup audit yang lebih komprehensif.
Audit Perseroan mencakup 3 (tiga) lini bisnis strategis Perseroan serta fokus pada risiko-risiko yang
mempengaruhi proses usaha, kepatuhan hukum, dan risiko teknologi terutama terkait ancaman
keamanan atas cyber-attack.
Hasil pelaksanaan audit telah dilaporkan oleh Unit Audit Internal kepada Direksi dan Komite Audit
Perseroan.
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Tugas Pelaksanaan Tugas Tahun 2023
Duties Implementation of Duties in 2023
Perform audit In 2023, there were 14 (fourteen) audit objects in the audit universe and the Internal Audit Unit
completed a total of 11 (eleven) audits with more comprehensive audit coverage. The Company’s
audit covered 3 (three) strategic business lines of the Company and focused on risks related to
business processes, legal and regulatory compliance, and technology risk mainly for security risks
on cyber-attack.
The audit results had been reported by the Internal Audit Unit to the Board of Directors and the
Company’s Audit Committee.
Keterangan
2023 2022 2021 2020 2019
Description
Jumlah Laporan Audit 11 8 2 4 3
Number of Audit Reports
Cakupan Lini Bisnis Strategis 3 3 2 3 2
Coverage of Strategic Business Lines
Memantau pelaksanaan tindakan perbaikan Setiap laporan hasil audit menyertakan rekomendasi atau tindakan perbaikan yang telah disepakati
dengan manajemen lini bisnis strategis terkait. Pelaksanaan tindakan perbaikan dipantau dan
dilaporkan oleh Unit Audit Internal kepada Direksi dan Komite Audit secara periodik. Jumlah tindakan
perbaikan yang dilakukan manajemen menjadi salah satu indikator kinerja utama Unit Audit Internal.
Di tahun 2023, terdapat 427 (empat ratus dua puluh tujuh) tindakan perbaikan yang telah selesai
diimplementasikan yang mewakili 83% dari jumlah seluruh rekomendasi audit yang jatuh tempo di
bulan Desember 2023.
Monitor the implementation of corrective Each audit report includes recommendations or corrective actions that had been agreed upon with
actions the management of the relevant strategic business lines. The implementations of corrective actions
were monitored and reported by the Internal Audit Unit to the Board of Directors and the Audit
Committee periodically. The number of corrective actions taken by management is one of the key
performance indicators of the Internal Audit Unit.
In 2023, 427 (four hundred twenty seven) completed corrective actions were implemented,
representing 83% of all audit recommendations due in December 2023.
Keterangan
2023 2022
Description
Tindakan perbaikan yang disepakati
84 323
Agreed corrective actions
Tindakan perbaikan tahun sebelumnya yang diterapkan pada
tahun 2023 & 2022
382 110
Corrective action from previous year which were implemented
in 2023 & 2022
Tindakan perbaikan tahun sebelumnya yang belum diterapkan
Corrective actions from previous year which had not been 65 22
implemented
Jumlah tindakan perbaikan yang disepakati
531 455
Total agreed corrective actions
Jumlah tindakan perbaikan yang jatuh tempo di bulan
Desember 2023 & 2022 515 230
Total corrective actions due in December 2023 & 2022
Jumlah penerapan tindakan perbaikan yang jatuh tempo di
bulan Desember 2023 & 2022
427 161
Total implemented corrective actions due in December 2023 &
2022
Tindakan perbaikan yang telah diterapkan (%)
83% 70%
Corrective actions implemented (%)
Untuk memudahkan aktivitasnya, Unit Audit Internal To facilitate its activities, the Internal Audit Unit has been
menggunakan teknologi informasi sesuai kebutuhan. using information technology as needed.
Untuk memastikan dan terus meningkatkan kualitas auditnya, To ensure and keep improving its audit quality, the Internal
Unit Audit Internal mengimplementasikan program asurans Audit Unit implements a quality assurance and improvement
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Governansi Korporat
dan perbaikan kualitas yang meliputi hal-hal berikut: program that comprises:
• mengadakan survei untuk mendapatkan umpan balik dari • conducting surveys to obtain feedback from the
manajemen management
• melakukan penilaian mandiri dan peer review pada setiap • performing self-assessment and peer review for each
penugasan audit untuk memastikan kepatuhan terhadap audit assignment to ensure compliance with the existing
panduan Audit Internal yang berlaku Internal Audit manual
• melakukan penilaian mandiri atas kesesuaian dengan • conducting self-assessment on the conformance with
Standar Internasional untuk Professional Practice of International Standards for the Professional Practice of
Internal Auditing dan kepatuhan terhadap peraturan OJK Internal Auditing and compliance with the OJK regulations
• melaksanakan program perbaikan yang berkelanjutan • conducting continuous improvement programs to
untuk meningkatkan siklus audit dan produktivitas improve audit cycle time and productivity
Hasil program asurans dan perbaikan kualitas dirangkum, The results of the assurance and quality improvement
didiskusikan, dan dimasukkan ke dalam proyek perbaikan program were compiled and discussed to be included in a
berkelanjutan tahun berikutnya. Hasil program asurans dan continuous improvement project for the following year. The
perbaikan kualitas ini telah dilaporkan kepada Direksi dan results of this assurance and quality improvement program
Komite Audit secara berkala dan mendapatkan penilaian had been reported to the Board of Directors and the Audit
yang sangat positif. Committee on a regular basis and received a very positive
review.
Rapat Unit Audit Internal Meetings of the Internal Audit Unit
Sesuai Peraturan OJK, Anggaran Dasar Perseroan, dan Piagam In accordance with OJK Regulations, the Articles of
Unit Audit Internal, rapat Unit Audit Internal dilaksanakan Association of the Company, and the Charter of the Internal
secara berkala paling sedikit 1 (satu) kali dalam 3 (tiga) bulan. Audit Unit, the Internal Audit Unit meeting shall be conducted
at least once in 3 (three) months.
Pada tahun 2023, Unit Audit Internal telah melakukan 4 In 2023, the Internal Audit Unit had 4 (four) meetings with
(empat) kali rapat dengan Komite Audit dan 9 (sembilan) kali the Audit Committee and 9 (nine) meetings with the Board
rapat dengan Direksi. of Directors.
Agenda yang dibahas dalam rapat antara lain sebagai berikut: The agenda discussed at the meeting included the following:
• rencana kerja • work plan
• perkembangan rencana audit tahunan • progress of the annual audit plan
• laporan keuangan • financial reports
• status implementasi tindakan perbaikan, dan • status of corrective actions implementation, and
• hambatan dalam implementasi Piagam Unit Audit Internal • constraints in implementing the Charter of the Internal
(jika ada) Audit Unit (if any)
Perbaikan Berkelanjutan bagi Unit Continuous Improvement of the
Audit Internal Internal Audit Unit
Unit Audit Internal berencana untuk melakukan perbaikan Internal Audit Unit plans to exercise continuous improvement
berkelanjutan sebagai berikut: as follows:
• selalu mendukung Perseroan dalam memberikan jasa • continuously support the Company in providing
asurans dan konsultasi secara independen dan objektif independent and objective assurance and consulting
atas tata kelola, kegiatan operasional, dan efektivitas services on corporate governance, operational activities,
pengendalian internal untuk memberikan nilai tambah and effectiveness of internal control to provide added
dan memperbaiki aktivitas operasional value and improve operational activities
• meningkatkan proses audit berbasis risiko dan • improve appropriate risk-based focus audit and taking
memperhatikan risiko potensial yang sudah teridentifikasi into consideration identified potential risks
• meningkatkan kompetensi dan keterampilan anggota • improve the competencies and skills of the Internal Audit
Unit Audit Internal dengan mengikutsertakan anggota Unit members by involving the members in workshops,
Unit Audit Internal dalam lokakarya, pelatihan, dan/atau trainings, and/or seminars
seminar
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Corporate Governance
• mempertahankan kualitas asurans dan program • maintain quality assurance and improvement program
peningkatan yang mencakup seluruh aspek kegiatan that covers all aspects of the internal audit activity
audit internal
Peningkatan Kompetensi bagi Anggota Competency Development for
Unit Audit Internal Members of the Internal Audit Unit
Unit Audit Internal menyusun program pelatihan untuk The Internal Audit Unit developed training programs to ensure
memastikan bahwa setiap anggota tim memiliki pengetahuan that each team member has adequate skills and knowledge
dan keahlian yang memadai untuk melaksanakan to perform their responsibilities. In 2023, each team member
tugas-tugasnya. Pada tahun 2023, setiap anggota tim had an average of 18 (eighteen) days of training.
mendapat pelatihan rata-rata 18 (delapan belas) hari.
Lokakarya/pelatihan/seminar yang diikuti dapat dilihat pada The workshops/trainings/seminars that are attended can be
tabel berikut: seen in the following table:
Lokakarya/
Nama & Jabatan Pelatihan/Seminar Tempat, Tanggal Penyelenggara
Name & Position Workshop/Training/ Place, Date Organizer
Seminar
Mona Angelique Susanto Dasar-Dasar Audit Jakarta, Institute of Internal Auditors
Kepala Unit Audit Internal Teknologi Informasi 30-31 October 2023
Head of the Internal Audit Unit
Anggota Unit Audit Internal Brevet Pajak A dan B Jakarta, Ikatan Akuntan Indonesia
Member of the Internal Audit Unit 14 September – 22 December 2023
Dasar-Dasar Audit Jakarta, Institute of Internal Auditors
Teknologi Informasi 30-31 October 2023
Mendeteksi dan Jakarta, Institute of Internal Auditors
Menginvestigasi 13-14 November 2023
Kecurangan untuk
Internal Audit
Audit Lanjutan Berbasis Jakarta, Institute of Internal Auditors
Risiko 6-7 December 2023
Pengendalian Internal Internal Control
Perseroan memahami pentingnya membangun dan The Company understands the importance of establishing and
menerapkan sistem pengendalian internal secara konsisten consistently applying an internal control system in its business
di lingkungan bisnisnya. Bagi Perseroan, sistem pengendalian environment. For the Company, the internal control system is
internal merupakan bagian dari infrastruktur tata kelola yang part of the governance infrastructure which is established in
dibentuk untuk mencegah indikasi kecurangan di Perseroan order to prevent fraud indication at the Company as well as
serta untuk memastikan kinerja yang efektif dan efisien, to ensure effective and efficient performance, including the
termasuk keandalan pelaporan keuangan, aset keamanan, reliability of the financial reporting, asset security, as well as
serta kepatuhan terhadap peraturan. regulatory compliance. The preventive action is carried out
through improvement and strengthening of internal control.
Pengendalian internal secara umum bertujuan untuk hal-hal The general purpose of internal control is as follows:
sebagai berikut:
• pengamanan aset dan sumber daya Perseroan dan entitas • safeguarding of the assets and resources of the Company
anak and its subsidiaries
• efektivitas dan efisiensi kegiatan operasi, termasuk • effectiveness and efficiency of operational activities,
kemampuan dalam merespon perubahan bisnis dan including the ability to respond to changes in business and
lingkungan eksternal the external environment
• kualitas laporan keuangan • quality of the financial statements
• kepatuhan terhadap peraturan perundang-undangan • compliance with the laws and regulations
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Governansi Korporat Perseroan memiliki prosedur pengendalian internal dan The Company has established sound internal control melakukan penelaahan secara berkala untuk perbaikan dan procedures and carries out regular reviews to improve and penguatan pengendalian internal perusahaan. [ACGS E.3.17.] strengthen the company’s internal controls. [ACGS E.3.17.] Penelaahan dan Peninjauan Transaksi Review and Examination of Transactions Pada tahun 2023, Perseroan melaksanakan beberapa In 2023, the Company carried out several affiliated and/or transaksi afiliasi dan/atau transaksi material yang dilakukan material transactions which were conducted in accordance dan sesuai dengan ketentuan praktik bisnis yang berlaku with generally accepted business practices and the umum dan prinsip transaksi yang wajar. Beberapa transaksi ini arms-length principle. Some of these transactions were merupakan transaksi yang perlu dilaporkan Perseroan kepada transactions that need to be reported to the OJK and/or GMS OJK dan/atau persetujuan RUPS, namun bukan merupakan approval, but were not conflict-of-interest transactions. transaksi yang mengandung benturan kepentingan. Nama pihak afiliasi/berelasi, hubungan, sifat, dan nilai dari The names of affiliated/related parties, relationships, nature, transaksi material dengan pihak afiliasi/berelasi dapat dilihat and value of material transactions with affiliated/related pada laporan keuangan Perseroan bagian Transaksi dengan parties can be seen in the Company’s financial report in the Pihak Berelasi sebagaimana terlampir pada Laporan Tahunan Transactions with Related Parties section as attached to this ini. [ACGS D.4.2.] Annual Report. [ACGS D.4.2.] Perseroan telah melakukan keterbukaan informasi dan The Company has carried out information disclosure and held menyelenggarakan RUPS sesuai dengan peraturan yang GMS in accordance with applicable regulations. Information berlaku. Informasi mengenai keterbukaan informasi dan RUPS regarding information disclosure and the Company’s GMS in Perseroan sehubungan dengan transaksi yang dilakukan pada connection with transactions carried out in 2023 can be seen tahun 2023 dapat dilihat pada bagian Governansi Korporat, in the Corporate Governance section, GMS and Information sub-bagian RUPS dan Keterbukaan Informasi dan pada Disclosure sub-section and in the Management Discussion bagian Analisis dan Pembahasan Manajemen, sub-bagian and Analysis section, Material and Related Party Transactions Peristiwa dan/atau Transaksi Material dan Pihak Berelasi. and/or Events sub-section. Pengendalian Internal atas Pelaporan Internal Control over Financial Reporting Keuangan (ICFR) (ICFR) Perseroan memiliki divisi pengendalian bisnis yang The Company has a business control division which is bertanggung jawab atas proses ICFR di Perseroan. Lingkup responsible for the ICFR process in the Company. The ICFR pekerjaan ICFR dilakukan berdasarkan pedoman yang scope of work is based on the framework for internal control, diterbitkan oleh Committee of Sponsoring Organizations of published by the Committee of Sponsoring Organizations the Treadway Commission (COSO) yang terdiri atas 5 (lima) of the Treadway Commission (COSO) which consists of 5 komponen, yaitu: lingkungan pengendalian, penilaian risiko, (five) components, i.e. control environment, risk assessment, kegiatan pengendalian, sistem informasi dan komunikasi, control activities, information and communication systems, serta pemantauan. and monitoring. ICFR dilakukan untuk memastikan keandalan informasi The ICFR is carried out to ensure the reliability of financial keuangan dan ketepatan waktu pelaporan keuangan interim information and the timeliness of interim and annual financial dan tahunan. Perseroan dan entitas anak diwajibkan untuk reports. The Company and its subsidiaries are required to mematuhi persyaratan ICFR. Hal yang sama berlaku untuk comply with the ICFR requirements. The same applies to perusahaan asosiasi, operasi bersama, dan usaha patungan, associated companies, joint operations, and joint ventures di mana Perseroan bertanggung jawab atas pembukuan dan in which the Company is responsible for the accounting and pelaporan keuangan. financial reporting. Secara khusus, dari sisi akuntansi, hasil evaluasi AP Maria Specifically, in terms of accounting, the evaluation results of Leckzinska dari KAP Mirawati Sensi Idris juga menunjukkan AP Maria Leckzinska of KAP Mirawati Sensi Idris also showed bahwa Laporan Keuangan Konsolidasian Perseroan untuk that the Company’s Consolidated Financial Statements for tahun buku 2023 menyajikan secara wajar, dalam semua hal the year 2023 were presented fairly, in all material respects, in yang material, sesuai dengan Standar Akuntansi Keuangan di accordance with Indonesian Financial Accounting Standards. Indonesia. 268 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Tinjauan atas Efektivitas Sistem Pengendalian Review of Internal Control System Effectiveness
Internal [ACGS E.3.18.] [ACGS E.3.20.] [ACGS E.3.18.] [ACGS E.3.20.]
Unit Audit Internal memeringkat kecukupan aktivitas The Internal Audit Unit rates the adequacy of controls
pengendalian oleh manajemen dalam rangka memitigasi implemented by management to mitigate risks and shows
risiko dan menyajikan peringkat tersebut dalam setiap laporan the rating in each audit report submitted to the Board of
audit yang disampaikan kepada Direksi, Dewan Komisaris, Directors, Board of Commissioners the Audit Committee, and
Komite Audit, dan manajemen terkait. related management personnel.
Berdasarkan peninjauan atas efektivitas fungsi pengendalian Based on the review of the effectiveness of the internal
internal, antara lain fungsi audit internal, fungsi manajemen control functions, among others, the internal audit function,
risiko, kepatuhan, serta pengendalian keuangan dan the risk management function, compliance, and financial
operasional, pada tahun 2023 tidak ditemukan adanya and operational controls, in 2023, there were no significant
kelemahan signifikan pada proses pengendalian keuangan weaknesses in the financial and operational control processes
dan operasional yang mempengaruhi kinerja keuangan that affect the financial and operational performance of
dan operasional Perseroan. Sistem pengendalian internal the Company. The Company’s internal control system had
Perseroan telah berjalan cukup memadai dan efektif, dengan been carried out adequately and effectively, with some
beberapa peluang untuk perbaikan berkelanjutan. opportunities for continuous improvements.
Perseroan akan menelaah secara berkala sistem pengendalian The Company will periodically review the existing internal
internal yang telah ada dan melakukan perbaikan-perbaikan control system and make improvements to ensure a reliable
guna memastikan tersedianya sistem pengendalian internal and appropriate internal control system for the business
yang andal dan sesuai bagi perkembangan bisnis Perseroan development of the Company and its subsidiaries.
dan entitas anak.
Sistem Pelaporan Pelanggaran (WBS) Whistleblowing System (WBS)
[GRI-2-25-b] [GRI-2-26] [ACGS (B)C.1.3.] [GRI-2-25-b] [GRI-2-26] [ACGS (B)C.1.3.]
WBS merupakan sarana komunikasi bagi para pemangku WBS is a communication tool for stakeholders to report and/
kepentingan untuk melaporkan dan/atau mengungkapkan or disclose indications of violations occurring within the
adanya indikasi pelanggaran yang terjadi di dalam lingkungan Company to be followed up.
Perseroan untuk dapat ditindaklanjuti.
Indikasi pelanggaran yang dimaksud adalah praktik yang Indications of such violations are improper, alleged illegal,
tidak benar, ilegal, dan tidak etis, termasuk kecurangan, and unethical practices, including fraud, dishonesty, violation
ketidakjujuran, pelanggaran hukum, penggunaan dana of law, improper use of funds, corruption, accepting bribes
yang tidak benar, korupsi, suap dari pemasok/kontraktor/ from suppliers/contractors/customers/other third parties,
pelanggan/pihak ketiga lainnya, pelanggaran Kode Etik, violation of the Code of Conduct, abuse of power, sexual
penggunaan kekuasaan yang tidak benar, pelecehan seksual, harassment, etc.
dan lain-lain.
Perseroan senantiasa berupaya mendorong para pemangku The Company always strives to encourage stakeholders to be
kepentingan untuk terlibat dalam Perseroan lebih dari engaged in the Company beyond the GMS. One way is to
melalui RUPS. Salah satunya adalah dengan mendorong encourage stakeholders to indirectly participate in monitoring
para pemangku kepentingan untuk secara tidak langsung the Company by participating in providing suggestions/
ikut mengawasi Perseroan dengan berpartisipasi untuk inputs, reporting indications of violations, and/or voicing
memberikan saran/masukan, melaporkan indikasi concerns or complaints regarding violations of stakeholders’
pelanggaran, dan/atau menyuarakan keprihatinan atau rights (if any) through the WBS. WBS is an anti-corruption
keluhan atas pelanggaran hak para pemangku kepentingan program and procedure and enforcement of business ethics
(jika ada) melalui WBS. WBS menjadi program dan prosedur carried out within the Company. [ACGS A.4.1.] [ACGS C.4.5.] [ACGS
anti-korupsi dan penegakan etika bisnis yang dijalankan C.7.1.]
dalam Perseroan. [ACGS A.4.1.] [ACGS C.4.5.] [ACGS C.7.1.]
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Governansi Korporat
Prosedur Penanganan Pengaduan1) [ACGS C.5.1.] [ACGS C.7.1.]
Complaint Handling Procedure1) [ACGS C.5.1.] [ACGS C.7.1.]
Laporan indikasi pelanggaran disampaikan Kepala Unit Audit Internal akan memberikan Kepala Unit Audit Internal memantau tindak
secara tertulis kepada Kepala Unit laporan investigasi lengkap dan rekomendasi lanjut atas pengaduan yang telah selesai
Audit Internal melalui surat elektronik rencana tindak lanjut atas pelanggaran diproses pada tahun buku.
whistleblower@dss.co.id kebijakan Perseroan (jika ada) kepada Presiden The Head of the Internal Audit Unit monitors
atau nomor WhatsApp 0881-1686-386. Direktur. the follow-up of complaints that have been
Reports of indications of violations must be The Head of the Internal Audit Unit will processed
submitted in writing to the Head of the Internal provide a complete investigation report and in the financial year.
Audit Unit via e-mail whistleblower@dss.co.id recommendations for follow-up plans for
or WhatsApp number 0881-1686-386. violations of the Company's policies (if any)
to the President Director.
Kepala Unit Audit Internal akan menghubungi Berdasarkan hasil verifikasi, Unit Audit Internal Kepala Unit Audit Internal akan memberikan
pelapor dalam jangka waktu 14 (empat belas) akan melakukan investigasi. informasi kepada pelapor yang mencakup
hari sejak laporan indikasi pelanggaran Based on the verification result, the Internal temuan dan tindakan yang akan diambil dalam
diterima, untuk proses verifikasi. Audit Unit will conduct an investigation. batasan komersial, hukum, dan kerahasiaan
The Head of the Internal Audit Unit will contact yang diperkenankan.
the whistleblower within 14 (fourteen) days from The Head of the Internal Audit Unit will provide
the time the violation indication report received, information to the reporter that includes
for verification process. findings and actions to be taken within the
approved commercial, legal, and confidentiality
restrictions.
Keterangan / Notes:
1)
Perseroan mencantumkan detil kontak melalui situs web Perseroan dan Laporan Tahunan yang dapat digunakan oleh para pemangku kepentingan untuk memberikan
saran/masukan, melaporkan indikasi pelanggaran, dan/atau menyuarakan keprihatinan atau keluhan atas pelanggaran hak para pemangku kepentingan (jika ada).
[ACGS C.5.1.] [ACGS C.7.1.]
1)
The Company includes contact details via the Company’s website and Annual Report which stakeholders can use to provide suggestions/input, report indications
of violations, and/or voice their concerns or complaints regarding violations of stakeholder rights (if any). [ACGS C.5.1.] [ACGS C.7.1.]
Perseroan menghargai setiap pengungkapan dan/atau The Company appreciates every disclosure and/or report
pelaporan yang disampaikan melalui WBS dan menjamin submitted through WBS and guarantees the confidentiality of
kerahasiaan identitas pelapor dan memberikan perlindungan the identity of the whistleblower(s) and provide protection to
kepada pelapor atas kemungkinan tindakan pembalasan, the whistleblower(s) from possible retaliation, risk of job loss,
risiko kehilangan pekerjaan, dan/atau kerugian lainnya. [ACGS and/or other losses. [ACGS C.7.2.]
C.7.2.]
Salah satu cara yang dilakukan Perseroan untuk menjaga One of the ways the Company maintains confidentiality and
kerahasiaan dan melindungi pelapor adalah dengan mengatur protects whistleblower(s) is by setting up a reporting system
sistem pelaporan untuk langsung dikelola dan ditangani oleh to be directly managed and handled by the Internal Audit Unit
Unit Audit Internal – sebagai unit kerja independen Perseroan, – as an independent work unit of the Company, by consulting
dengan berkonsultasi dengan Presiden Direktur. [ACGS (B)C.1.7.] with the President Director. [ACGS (B)C.1.7.]
Unit Audit Internal akan melakukan investigasi atas laporan The Internal Audit Unit will investigate the reports received to
yang diterima untuk melakukan verifikasi pelanggaran verify the allegation and provide a follow-up recommendation
tersebut dan memberikan rekomendasi rencana tindak lanjut to the President Director for any breach of the Company’s
kepada Presiden Direktur terhadap pelanggaran kebijakan policy (if any). Material violations of money laundering,
Perseroan (jika ada). Pelanggaran-pelanggaran material anti-bribery, and anti-corruption policies are informed by the
terhadap kebijakan pencucian uang, anti suap dan antikorupsi Head of the Internal Audit Unit to the Board of Directors and
diinformasikan Kepala Unit Audit Internal kepada Direksi dan the Board of Commissioners.
Dewan Komisaris.
Perseroan mensosialisasikan WBS kepada karyawan dengan The Company socialized WBS to all employees by installing
memasang spanduk dan poster di area operasional Perseroan banners and posters in the operational area of the Company
dan entitas anak untuk meningkatkan kesadaran karyawan and its subsidiaries to increase employees’ awareness about
mengenai sistem pelaporan pelanggaran. [GRI-205-2] the whistleblowing system. [GRI-205-2]
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[ACGS C.5.1.] [ACGS C.5.1.]
Keterangan / Notes:
1)
Perseroan mencantumkan detil kontak melalui situs web Perseroan dan Laporan Tahunan yang dapat digunakan oleh para pemangku kepentingan untuk memberikan
saran/masukan, melaporkan indikasi pelanggaran, dan/atau menyuarakan keprihatinan atau keluhan atas pelanggaran hak para pemangku kepentingan (jika ada).
[ACGS C.5.1.] [ACGS C.7.1.]
1)
The Company includes contact details via the Company’s website and Annual Report which stakeholders can use to provide suggestions/input, report indications
of violations, and/or voice their concerns or complaints regarding violations of stakeholder rights (if any). [ACGS C.5.1.] [ACGS C.7.1.]
Melalui WBS, Perseroan berharap dapat menciptakan Through WBS, the Company hopes to create a productive work
lingkungan kerja yang produktif, menjaga reputasi yang baik, environment, maintain a good reputation, and ensure the con-
dan memastikan keberlangsungan kegiatan usaha dalam tinuity of business activities in the long term.
jangka panjang.
Sepanjang tahun 2023, Perseroan mendapatkan sejumlah In 2023, the Company received a number of complaints
pengaduan melalui sistem WBS terkait kasus pelaporan through the WBS related to cases of security reporting,
keamanan, disiplin, pelanggaran SOP, dan dugaan discipline, violation of SOP, and potential fraud. These cases
kecurangan. Kasus-kasus tersebut sudah ditangani secara have been investigated internally in accordance with the
internal sesuai dengan Peraturan Perusahaan. [GRI-205-3] Company Regulation. [GRI-205-3]
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Governansi Korporat UNIT MANAJEMEN RISIKO Risk Management Unit Manajemen risiko merupakan salah satu bagian penting dari Risk management is an important part of the management strategi manajemen untuk meminimalkan terjadinya risiko strategy to minimize risks that could endanger the yang dapat membahayakan pencapaian visi dan misi dan achievement of the Company’s vision and mission and keberlanjutan usaha Perseroan. business sustainability. Manajemen risiko dilakukan dengan pendekatan The risk management is carried out with a careful and proactive berhati-hati dan proaktif serta berfokus pada penguatan approach and focuses on strengthening the implementation implementasi pengelolaan risiko utama untuk melindungi dan of key risk management to protect and maximize company memaksimalkan nilai perusahaan. value. Perseroan memahami bahwa menanamkan dan memastikan The Company realizes that instilling and ensuring awareness kesadaran manajemen risiko sebagai budaya perusahaan of risk management as a corporate culture is a continuous merupakan proses yang berkesinambungan. process. Dalam Perseroan, fungsi manajemen risiko dilaksanakan In the Company, the risk management function is carried out oleh Unit Manajemen Risiko. Unit ini bertugas membantu by the Risk Management Unit. This unit is tasked with assisting manajemen Perseroan dalam mengelola risiko secara the Company’s management in managing risks in a structured terstruktur dan konsisten agar tujuan strategis Perseroan and consistent manner to support the achievement of the dapat tercapai. Company’s strategic objectives. Piagam Unit Manajemen Risiko Charter of the Risk Management Unit Perseroan dalam tahap penyelesaian penyusunan Piagam The Company is in the process of finalizing its Charter of the Unit Manajemen Risiko. Risk Management Unit. Piagam Unit Manajemen Risiko akan memuat hal-hal sebagai The Charter of the Risk Management Unit shall cover the berikut: following items: • Nilai dan Etika • Values and Ethics • Komposisi dan Kriteria • Composition and Criteria • Pengangkatan, Pemberhentian, dan Masa Jabatan • Appointment, Dismissal, and Term of Office • Program Orientasi dan Pelatihan • Orientation and Training Programs • Tugas dan Tanggung Jawab • Duties and Responsibilities • Pelaporan • Reporting • Larangan • Prohibitions • Sanksi • Sanction Dengan berpedoman pada Piagam Unit Manajemen Risiko, With guidance from the Charter of the Risk Management Unit, Unit Manajemen Risiko diharapkan dapat menjalankan tugas the Risk Management Unit is expected to carry out its duties dan tanggung jawabnya secara baik dan efektif. and responsibilities properly and effectively. Susunan Unit Manajemen Risiko Structure of the Risk Management Unit Unit Manajemen Risiko dipimpin oleh Kepala Unit Manajemen The Risk Management Unit is chaired by the Head of the Risiko yang bertanggung jawab atas kerangka kerja dan Risk Management Unit who is responsible for the Company’s kebijakan manajemen risiko Perseroan di tingkat grup risk management framework and policy at the group level dan membantu Presiden Direktur dalam pelaksanaannya. and for assisting the President Director in its execution. In Dalam pelaksanaannya, unit ini bekerja sama dengan para the execution, this unit works closely with the Company’s manajemen senior Perseroan untuk mengimplementasikan senior management to implement a risk management system sistem manajemen risiko di seluruh jajaran Perseroan dan throughout the Company and its subsidiaries. entitas anak. 272 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Unit Manajemen Risiko melapor secara langsung kepada The Risk Management Unit directly reports to the Board of
Direksi dan Komite Manajemen Risiko serta membantu Directors and the Risk Management Committee, and assists
Direksi dan manajemen dalam menilai pengelolaan dan the Board of Directors and management in assessing whether
pengendalian risiko yang berdampak paling signifikan. the most significant risks are sufficiently managed and
controlled.
Pengawasan terhadap kegiatan manajemen risiko dilakukan Oversight over this critical area is carried out by the Audit
oleh Komite Audit dan Komite Manajemen Risiko. Fungsi Committee and the Risk Management Committee. The
audit internal juga telah memberikan keyakinan independen internal audit function also provides independent assurance
atas efektivitas pelaksanaan manajemen risiko Perseroan on the effectiveness of the Company’s risk management
melalui pertemuan secara berkala antara Unit Audit Internal through regular meetings between the Internal Audit Unit
dengan Unit Manajemen Risiko. and the Risk Management Unit.
Unit ini dipimpin oleh Ibu Mona Angelique Susanto yang The unit is chaired by Ms. Mona Angelique Susanto based
ditunjuk berdasarkan Keputusan Sirkuler Direksi tanggal 16 on the Circular Resolution of the Board of Directors dated
Desember 2022 yang mulai berlaku efektif sejak tanggal surat December 16, 2022, which became effective from the date
keputusan. Profil Ibu Mona Angelique Susanto dapat dilihat of the resolution. The profile of Ms. Mona Angelique Susanto
pada bagian Governansi Korporat, sub-bagian Unit Audit can be seen in the Corporate Governance section, Internal
Internal. Audit Unit sub-section.
Pada 31 Desember 2023, jumlah karyawan Unit Manajemen As of December 31, 2023, the headcount of the Risk
Risiko adalah 11 (sebelas) orang, jumlah tersebut tidak Management Unit was 11 (eleven) persons, excluding the
termasuk Kepala Unit Manajemen Risiko. Head of the Risk Management Unit.
Sistem Pengelolaan Risiko [GRI 102-11] Risk Management System [GRI 102-11]
Dalam melakukan pengarahan dan pengendalian bisnis, In conducting business direction and control, the Company
Perseroan berpedoman pada (i) standar ISO 31000:2018 yang is guided by (i) the ISO 31000:2018 standard which consists
terdiri atas 3 (tiga) elemen yaitu prinsip manajemen risiko, of 3 (three) elements, i.e., risk management principles, risk
kerangka kerja manajemen risiko, dan proses manajemen management framework, and risk management process
risiko dan (ii) prinsip-prinsip manajemen risiko yang didasarkan and (ii) risk management principles which is based on the
pada Komite Organisasi Sponsor Komisi Treadway (COSO). Committee of Sponsoring Organizations of the Treadway
Commission (COSO).
Kerangka kerja manajemen risiko Perseroan mencakup The Company’s risk management framework involves
identifikasi, analisis, pengukuran, respons, pemantauan, dan identifying, analysing, measuring, responding, monitoring,
pelaporan risiko yang dapat mempengaruhi pencapaian and reporting on risks that may affect the achievement of the
tujuan bisnis Perseroan. Company’s business objectives.
Indikator risiko dan indikator kinerja utama diterapkan untuk Risk indicators and key performance indicators are applied
memastikan bahwa risiko dikelola sesuai dengan selera to ensure that risks are managed within the established risk
risiko yang telah ditetapkan sehingga membantu Perseroan appetite which helps the Company to respond adequately
untuk merespons secara memadai terhadap ketidakpastian to uncertainties surrounding the Company’s internal and
lingkungan internal dan eksternal Perseroan. external environment.
Direksi Perseroan menetapkan ekspektasi, mengawasi The Company’s Board of Directors sets expectations, oversees
kerangka kerja manajemen risiko Perseroan, dan memantau the Company’s risk management framework, and monitors
risiko utama dengan melakukan penilaian risiko tahunan key risks by conducting annual risk assessments by analyzing
melalui analisis semua profil risiko dari setiap lini usaha all strategic business lines’ risk profiles, consolidating them
strategis, menggabungkannya dalam level korporasi, dan at the corporate level, and determining the appropriate
kemudian menentukan tindakan/strategi yang tepat. response actions/strategy.
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Proses manajemen risiko terdiri dari 5 (lima) kegiatan utama: The risk management process consists of 5 (five) main
activities:
1. Penetapan Ruang Lingkup, Konteks, dan Kriteria 1. Scope, Context, and Criteria Determination
Proses manajemen risiko diawali dengan menetapkan Risk management process begins with establishing a
ruang lingkup, konteks, dan kriteria yang jelas dengan clear scope, context, and criteria with the aim of adjusting
tujuan untuk menyesuaikan proses manajemen risiko, the risk management process, enabling effective risk
memungkinkan penilaian risiko yang efektif dan perlakuan assessment and appropriate risk treatment.
risiko yang tepat.
Ruang lingkup, konteks, dan kriteria yang sudah The scope, context, and criteria that have been
ditetapkan dikomunikasikan dengan jelas kepada manajer determined are communicated clearly to managers at all
di semua tingkatan agar dapat dipahami dengan baik. levels so that they can be well understood.
2. Penilaian Risiko 2. Risk Assessment
Pada tahap ini, risiko diidentifikasi, dianalisis, dan At this stage, risks are identified, analyzed, and evaluated.
dievaluasi.
Semua pemilik risiko mengidentifikasi risiko/kendala/ All risk owners identify the risks/constraints/obstacles in
hambatan dalam pencapaian tujuan atau target Perseroan, achieving the Company’s goals or targets, assess the risk
menilai tingkatan risiko, dan memprioritaskan fokus pada level, and prioritize the focus on key risks (critical and high
risiko utama (risiko kritis dan tinggi). Khusus untuk risiko risks). Particularly, key risks are further analysed using a
utama akan dianalisis lebih lanjut dengan menggunakan variety of risk assessment techniques to articulate key
berbagai teknik penilaian risiko untuk mengartikulasikan attributes and establish their materiality.
atribut utama dan menetapkan materialitasnya.
3. Penanganan Risiko 3. Risk Treatment
Pada tahap ini dilakukan pemilihan dan penerapan opsi At this stage, options are selected and implemented to
untuk mengatasi risiko. overcome risks.
Penanganan risiko melibatkan proses berulang, sebagai Risk treatment involves an iterative process, as follows:
berikut:
• merumuskan dan memilih opsi penanganan risiko • formulating and selecting risk treatment options
• merencanakan dan melaksanakan penanganan risiko • planning and implementing risk treatment
• menilai efektivitas penanganan tersebut • assessing the effectiveness of the treatment
• memutuskan apakah risiko yang tersisa dapat • deciding whether the remaining risk is acceptable,
diterima, dan and
• jika tidak dapat diterima, melakukan penanganan • if not acceptable, taking further treatment
lebih lanjut
Berbagai program disusun untuk mengatasi risiko utama Various programs are designed to address the key risks
yang berhasil diidentifikasikan pada proses penilaian identified in the risk assessment process. Mitigating
risiko. Strategi mitigasi dipilih dan dievaluasi berdasarkan strategies are selected and evaluated based on their
biaya-manfaatnya. cost-benefit.
4. Peninjauan dan Pemantauan Risiko 4. Risk Review and Monitoring
Pada tahap ini, risiko ditinjau dan dipantau secara At this stage, risks are reviewed and monitored on an
berkelanjutan dengan mempertimbangkan laju ongoing basis, considering the pace of internal and
perubahan internal dan eksternal termasuk menyelaraskan external changes including aligning plans with goals/
rencana dengan sasaran/target, risiko, dan mitigasi. targets, risks, and mitigation.
5. Pelaporan 5. Reporting
Pada tahap ini, dampak dari risiko dicatat dan dilaporkan At this stage, risk outcomes are recorded and reported
di setiap wilayah bisnis dan fungsional, serta digabungkan within each business area and function as well as further
lebih lanjut pada tingkatan grup. aggregated at the group level.
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Proses Manajemen Risiko
Risk Management Process
Ruang lingkup, konteks, kriteria
Scope, contect, criteria
Penilaian risiko
1. Penetapan Ruang Lingkup, Konteks dan Kriteria
Risk assessment
Scope, Context and Criteria Determination
Communication & consultation
2. Penilaian Risiko
Pemantauan & peninjauan
• Identifikasi risiko
Komunikasi & konsultasi
Risk Assessment
Monitoring & review
• Risk identification
3. Penanganan Risiko
Risk Treatment
• Analisis risiko 4. Peninjauan dan Pemantauan Risiko
• Risk analysis Risk Review and Monitoring
5. Pelaporan
• Evaluasi risiko Reporting
• Risk evalution
Penanganan risiko
Risk treatment
Pencatatan & pelaporan
Recording & reporting
Perseroan juga menerapkan pendekatan model tiga lini untuk The Company also applies the three-lines model approach to
mengidentifikasi dan mengelola risiko. identify and manage risks.
Lini pertama melibatkan pemilik dan pengelola risiko, yang The first line involves risk owners and managers, who generally
umumnya manajer di semua tingkatan di area bisnis dan reside with managers at all levels in business areas and
fungsi korporasi. Para manajer ini memiliki tanggung jawab corporate functions. These managers have the responsibility
dan kepemilikan semua kemungkinan risiko. Area bisnis dan for and ownership of all possible risks. Business areas and
fungsi korporasi memastikan risiko dalam area tanggung corporate functions ensure that risks within their respective
jawab masing-masing diidentifikasi, dinilai, dimitigasi secara areas of accountability are identified, assessed, adequately
memadai, didokumentasi, dan diperbarui secara teratur. mitigated, documented, and regularly updated.
Lini kedua melibatkan pengawas risiko yang terdiri dari pemilik The second line involves risk supervisors consisting of
tata kelola dan pakar ahli di berbagai bidang risiko. Pemilik governance owners and experts in different risk areas.
tata kelola dan pakar ahli ini mengembangkan kebijakan dan These governance owners and experts develop policies and
prosedur untuk mengelola risiko dan mengkoordinasikan procedures for managing risk and coordinate an annual risk
penilaian risiko tahunan dengan pembaruan status setiap assessment with a biannual status update. More broadly, they
dua tahunan. Secara lebih luas, mereka mendukung dan support and monitor the first line.
memantau lini pertama.
Lini ketiga melibatkan Unit Audit Internal. Unit Audit Internal The third line involves the Internal Audit Unit. The Internal
secara independen akan mengevaluasi apakah manajemen Audit Unit will independently evaluate whether the
risiko, pengendalian, dan proses tata kelola Perseroan Company’s risk management, control, and governance
telah memadai dan dapat memberikan kontribusi terhadap processes are adequate and contribute to the achievement of
pencapaian tujuan Perseroan. the Company’s objective.
Semua risiko yang berpotensi memberikan dampak yang tidak All risks that have the potential to have an undesirable impact
diinginkan terhadap pencapaian target dikelola dan dipantau on target achievement are managed and monitored by the
oleh direksi masing-masing lini usaha sebagai lini pertama/ board of director of each business line as the first line/risk
pemilik risiko. Direksi masing-masing lini usaha secara aktif owner. The Board of Directors of each business line actively
berpartisipasi dalam seluruh proses manajemen risiko untuk participates in the entire risk management processes to
mengelola garis manajemen di bawah tanggung jawab manage the management lines under their supervision and
mereka dan membahas profil risiko dalam rapat manajemen discuss the risk profiles in the management meetings of each
dari masing-masing lini bisnis yang bersangkutan dan rapat business line concerned and meetings with the Board of
dengan Direksi Perseroan. Directors of the Company.
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Governansi Korporat Melalui model tata kelola tiga lini, risiko utama dianalisa dan Through the three lines governance model, major risks are dikelola sesuai dengan selera risiko Perseroan melalui proses analyzed and managed according to the Company’s risk strategi tahunan, dengan pembaruan status yang disediakan appetite through the annual strategy process, with a status dalam proses perencanaan bisnis, sambil memitigasi update provided in the business planning process, while kemajuan tindakan secara berkelanjutan. mitigating actions progress on an ongoing basis. Penerapan standar ISO 31000:2018 dan pendekatan model Application of ISO 31000:2018 standard and the three-lines tiga lini ini diharapkan dapat mengurangi dampak risiko model approach is expected to reduce the impact of risk on terhadap Perseroan dan mendukung keberlanjutan usaha the Company and support the business sustainability of the Perseroan. Company. Pelaksanaan Tugas Unit Manajemen Implementation of Duties of the Risk Risiko pada Tahun 2023 Management Unit in 2023 Perseroan menyadari bahwa bisnis yang dilakukan Perseroan The Company realizes that the businesses it conducts is bervariatif, sehingga risiko yang dihadapi satu lini usaha varied, so that the risks faced by one business can be different dapat berbeda dengan lini usaha lainnya. Profil risiko from the other. The Company’s risk profile, therefore, is Perseroan, karenanya, ditentukan untuk setiap jenis lini usaha determined for each business line and the source of its risks. dan sumber risiko. Semua risiko utama (yang dinilai berada All key risks (assessed to be at high and critical levels) will be pada tingkatan tinggi dan kritis) akan dimasukkan ke dalam taken into account on the Company’s risk profile. profil risiko Perseroan. Perseroan melibatkan seluruh karyawan untuk berperan aktif The Company engages all employees to play an active role in dalam mengidentifikasi risiko yang mungkin dihadapi oleh identifying risks that may be faced by the Company. Perseroan. Unit Manajemen Risiko menganalisis populasi risiko untuk The Risk Management Unit analyzes the risk population for agregasi dan konsolidasi guna membangun profil risiko untuk aggregation and consolidation to build the risk profile for dilakukan peninjauan dan penilaian oleh Direksi. Penilaian review and assessment by the Board of Directors. The risk risiko, termasuk perumusan tindakan tanggapan/strategi assessment, including the formulation of the response mitigasi untuk pengelolaan setiap risiko utama, didiskusikan action/mitigation strategy for each key risk, are discussed dengan Direksi setiap tahun. with the Board of Directors every year. Risiko utama menunjukkan area atau masalah yang perlu The key risks indicate the areas or issues that the board needs menjadi fokus. Dalam hal ini, prioritas diberikan pada strategi to focus on. In this regard, priority is given to the agreed aksi/tanggapan mitigasi yang telah disepakati. Tim dan jadwal response action/mitigation strategy. Team and timeline are diatur untuk memantau kemajuan dan efektivitas masing- set to monitor the progress and the effectiveness of each masing program mitigasi dalam rapat manajemen tahunan. mitigation program in the annual management meeting. Secara konsolidasi, profil risiko Perseroan dan entitas anak On a consolidated basis, the risk profile of the Company and untuk tahun 2023, adalah sebagai berikut: its subsidiaries for 2023, is as follows: • Terdapat 22 (dua puluh dua) risiko usaha utama, yang • There are 22 (twenty-two) assessed risks which are treated terdiri dari 4 (empat) risiko kritikal dan 18 (delapan belas) as the key business risks, consisting of 4 (four) critical risks risiko tinggi. Jumlah ini telah mengalami penurunan and 18 (eighteen) high risks. This number has decreased sebanyak 4 (empat) jenis risiko dibandingkan tahun by 4 (four) types of risks compared to the previous year. sebelumnya. • Secara keseluruhan, terdapat evolusi profil risiko • Overall, there is an evolution of the risk profile in facing dalam menghadapi persaingan usaha dan perubahan business competition and changes in economic conditions kondisi ekonomi dengan penekanan pada tantangan with an emphasis on the challenges of protectionism proteksionisme dan arah strategis baru Perseroan dan and new strategic directions for the Company and entitas anak. Sehubungan dengan hal ini, Perseroan its subsidiaries. In this regard, the Company and its dan entitas anak telah melakukan upaya terbaik untuk subsidiaries have made their best efforts to mitigate memitigasi setiap risiko. every risk. Tinjauan risiko utama, termasuk perkembangan selama 12 An overview of the key risks, including development during (dua belas) bulan terakhir dan tindakan mitigasi terkait, dapat the last 12 (twelve) months and related mitigating actions, can dilihat pada tabel berikut: [ACSG E.3.19.] be seen in the following table: [ACSG E.3.19.] 276 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Jenis Risiko Berdasarkan Penilaian Risiko / Risk Type Based on Risk Assessment
Kritis / Critical Tinggi / High Menengah / Medium Rendah / Low Jumlah / Total
Pilar Usaha
Business Pillar
2023 2022 2023 2022 2023 2022 2023 2022 2023 2022
1 3 -2 3 7 -4 11 12 -1 13 2 11 28 24 4
2 6 -4 9 4 5 14 7 7 1 3 -2 26 20 6
1 3 -2 6 3 3 10 7 3 9 7 2 26 20 6
Jumlah / Total 4 12 -8 18 14 4 35 26 9 23 12 11 80 64 16
Pilar Usaha Utama / Main Business Pillar:
Pertambangan & Perdagangan Batu Bara & Bisnis Pendukung / Coal Mining & Trading & Supporting Business
Teknologi / Technology
Perdagangan Pupuk dan Bahan Kimia / Fertilizer & Chemical Trading
Jenis Risiko Berdasarkan Pilar Usaha / Risk Type Based on Business Pillar
No. Jenis Risiko / Type of Risk 2023 2022
Risiko Eksternal / External Risk
1. Industri / Industry
2. Perubahan Peraturan / Regulatory Changes
3. Ekonomi Makro / Macro Economy
4. Iklim atau Cuaca / Climate or Weather
5. Bencana Alam / Natural Disaster
6. Hubungan Komunitas / Community Relation
Risiko Organisasi / Organizational Risk
7. Kepatuhan / Compliance
8. Tata Kelola / Governance
9. Proses Usaha / Business Process
10. Keuangan / Financial
11. Karyawan / Employee
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Governansi Korporat
Jenis Risiko Berdasarkan Pilar Usaha / Risk Type Based on Business Pillar
No. Jenis Risiko / Type of Risk 2023 2022
12. Teknologi / Technology
13. Ancaman Keamanan – Serangan Siber / Security Threat – Cyber Attack
Risiko Operasional / Operational Risk
14. Kontraktor dan Pemasok / Contractor and Vendor
15. K3 / OHS
16. Efektifitas Penjualan / Sales Effectiveness [GRI 205-1]
17. Biaya Produksi / Production Cost [GRI 205-1]
18 Ketersediaan Lahan / Land Availability
19 Gangguan Usaha / Business Interruption
20 Fasilitas dan Infrastruktur / Facility and Infrastructure
21 Perencanaan Operasional / Operational Planning
22 Kapasitas Produksi / Production Capacity
23 Material Kritis / Critical Material
24 Kualitas Produk dan Jasa Pelayanan / Product and Service Quality
25 Cadangan Batu Bara / Coal Reserve
26 Proyek / Project
27 Gangguan Operasional / Operational Disruption
28 Manajemen Persediaan / Inventory Management
Keterangan / Notes:
= Risiko Kritis / Critical Risk = Risiko Menengah / Medium Risk
= Risiko Tinggi / High Risk = Risiko Rendah / Low Risk
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Corporate Governance
Risiko Usaha Utama Key Business Risk
Risiko-risiko usaha yang menjadi fokus utama Perseroan The business risks that became the main focus for the
selama tahun 2023 adalah sebagai berikut: Company in 2023 are as follows:
Risiko Industri / Industry Risk
Risiko industri merupakan risiko yang timbul dari perubahan peluang Industrial risk is a risk that arises from changes in industrial opportunities
industri dan dapat mempengaruhi kelangsungan industri dalam jangka and can affects the long-term viability of the industry, and affects the
panjang, dan mempengaruhi daya tarik Perseroan dan entitas anak attractiveness of the Company and its subsidiaries to the industry.
terhadap industri.
Risiko industri Perseroan dan entitas anak pada tahun 2023 masih berada Industrial risk of the Company and its subsidiaries in 2023 remained at
pada tingkatan kritis dan diperkirakan berada pada tingkatan yang sama a critical level and it will remain at the same level in the coming years,
pada tahun-tahun mendatang, mempertimbangkan adanya tren transisi considering the global transition trend to a low-carbon economy and
global ke ekonomi rendah karbon dan tekanan untuk mempercepat transisi the increasing pressure to accelerate the transition. The mining sector is
yang semakin meningkat. Sektor pertambangan menghadapi pengawasan facing greater scrutiny from consumers, who are demanding transparent
yang lebih ketat dari konsumen, yang menuntut rantai pasokan etis yang ethical supply chain as well as a lower carbon footprint.
transparan serta jejak karbon yang lebih rendah.
Peristiwa risiko yang menjadi fokus utama dalam risiko industri adalah The risks event being the focus under industrial risk are as follows:
sebagai berikut:
Risiko Transisi Energi Global / Global Energy Transition Risk
Dampak pada Bisnis / Impact on Business: Jenis Risiko / Type of Risk:
Perseroan dan entitas anak menyadari pentingnya menanggulangi Eksternal / External
peningkatan panas bumi dari efek rumah kaca karena emisi karbon.
Perseroan mendukung komitmen pemerintah dalam program penurunan Pemilik Risiko / Risk Owner:
gas rumah kaca sebesar 29% di tahun 2030. Untuk itu, Perseroan dan
entitas anak telah memulai transformasi ke arah bisnis yang lebih ramah
lingkungan maupun upaya untuk mengurangi jejak karbon dengan CEO COO
menggandeng tenaga ahli untuk membantu membuat dan menetapkan
pemetaan karbon netral. Pilar usaha yang terdampak dan penilaian risiko / Affected business
pillar and risk assessment:
The Company and its subsidiaries recognize the importance of tackling
global warming issues from the greenhouse effect due to carbon emissions.
The Company supports the government's commitment to reduce
greenhouse gases by 29% by 2030. For this reason, the Company and its
subsidiaries have begun a transformation towards a more environmentally
friendly business and efforts to reduce carbon footprints by collaborating
with experts to help create and determine carbon carbon-neutral mapping
roadmap.
Aktivitas Mitigasi: Mitigation Actions:
1. Efisiensi penggunaan energi dan air 1. Efficient use of energy and water
2. Pengurangan emisi gas rumah kaca 2. Reduction of greenhouse gas emissions
3. Pengendalian limbah, efluen, dan emisi karbon yang dihasilkan dari 3. Control of waste, effluent, and carbon emissions resulting from
kegiatan operasional: operational activities:
• Penggunaan energi alternatif ramah lingkungan dalam kegiatan • Utilization of environmentally friendly alternative energy in
operasional, seperti biodiesel B20, biodiesel B30, dan fotovoltaik operational activities, such as biodiesel B20, biodiesel B30, and
surya solar photovoltaic
• Pengelolaan sampah dengan menggunakan sampah sebagai • Waste management by utilizing waste as compost and raw
kompos dan bahan baku untuk produksi pellet material for pellet production
• Pengelolaan kualitas udara untuk mengurangi pencemar udara • Air quality management to reduce other air pollutants such as
lainnya seperti nitrogen oksida, karbon monoksida, dan sulfur oksida nitrogen oxides, carbon monoxide, and sulfur oxides
• Pengelolaan sumber daya air dan limbah dengan menerapkan • Water resource and effluent management by implementing waste
kebijakan dan program pengelolaan air dan limbah and water management policies and program
• Pengelolaan lahan dengan berkomitmen untuk melakukan • Land management by committing to rehabilitating land to prevent
rehabilitasi lahan untuk mencegah pencemaran, erosi, dan tanah environmental contamination, erosion, and landslide
longsor
• Pengembangan bisnis energi terbarukan dengan membangun • Renewable energy business development by building a solar
pabrik fotovoltaik surya di Kendal dan menjajaki bisnis geotermal photovoltaic factory in Kendal and exploring the geothermal
business
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Governansi Korporat
Risiko Penurunan Harga Komoditas / Risk of Declining
Commodity Prices
Dampak pada Bisnis / Impact on Business: Jenis Risiko / Type of Risk:
Kondisi pasar pada industri batu bara, pupuk dan bahan kimia yang Eksternal / External
kondusif selama tahun 2023 tidak menghapuskan risiko penurunan harga
komoditas tersebut. Harga komoditas bergerak mengikuti mekanisme Pemilik Risiko / Risk Owner:
penawaran dan permintaan yang dipengaruhi oleh berbagai faktor
eksternal yang berada di luar kendali Perseroan. Harga batu bara dunia
yang berfluktuasi secara signifikan mengikuti kapasitas produksi dan pola CEO COO Pembelian
konsumsi batu bara dari industri-industri yang menggunakan batu bara Purchasing
sebagai bahan bakar utama.
Pilar usaha yang terdampak dan penilaian risiko / Affected business
The favorable market conditions in the coal, fertilizer, and chemical pillar and risk assessment:
industries in 2023 do not eliminate the risk of falling prices for the
commodity. Commodity prices move according to supply and demand
mechanism which is influenced by various external factors beyond the
Company’s control. World coal prices fluctuate significantly following the
production capacity and coal consumption patterns of industries that use
coal as the main fuel.
Aktivitas Mitigasi: Mitigation Actions:
1. Perseroan dan entitas anak telah melakukan digitalisasi untuk 1. The Company and its subsidiaries have carried out digitalization to
memantau pergerakan harga komoditas (batu bara, pupuk, dan bahan monitor commodity price movements (coal, fertilizer, and chemicals)
kimia) secara real-time, agar Perseroan dan entitas anak dapat dengan in real-time so that the Company and subsidiaries can take strategies
sesegera mungkin mengambil strategi untuk merespon perubahan as soon as possible to respond to these price changes.
harga tersebut.
2. Perseroan melalui entitas anak melakukan pengkajian efisiensi rantai 2. The Company through its subsidiaries consistently reviews the
pasokan batu bara secara konsisten untuk meningkatkan efisiensi biaya efficiency of the coal supply chain to increase the operational cost
operasional. efficiency.
3. Perseroan melalui entitas anak melakukan strategi pencampuran batu 3. The Company through its subsidiaries carries out a mixing coal
bara, baik yang diproduksi sendiri maupun yang diperoleh dari pihak strategy, both produced by itself or obtained from other parties, to
lain, untuk memperoleh batu bara dengan kualitas, harga, dan waktu obtain coal with quality, price, and delivery time that meets customer
pengiriman yang sesuai dengan keinginan pelanggan. wishes.
Indikator Risiko Utama / Key Risk Indicator:
1. Penurunan harga komoditas batu bara secara signifikan / Significant decline in coal commodity price
2. Peningkatan harga komoditas pupuk dan bahan kimia tertentu yang menyebabkan menurunnya daya saing harga pupuk dan bahan kimia di
pasar / The increase in commodity price for fertilizers and certain chemicals that has resulted in a decrease in the competitiveness of fertilizer
and chemical prices in the market
Risiko Persaingan Bisnis Teknologi / Competition Risk in the Technology Business
Dampak pada Bisnis / Impact on Business: Jenis Risiko / Type of Risk:
Risiko persaingan yang berdampak negatif terhadap perkembangan Eksternal / External
prospek usaha, kondisi keuangan, dan kinerja operasional entitas anak
penyedia layanan internet dan televisi berbayar. Pemilik Risiko / Risk Owner:
Competition risk that harms the development of business prospects, CEO COO
financial condition, and operational performance of subsidiaries providing
internet and pay-TV services. Pilar usaha yang terdampak dan penilaian risiko / Affected business
pillar and risk assessment:
Aktivitas Mitigasi: Mitigation Actions:
Entitas anak menyadari pentingnya daya saing dan posisi pemimpin pasar, The subsidiary realizes the importance of competitiveness and market
dengan tetap melakukan rencana mitigasi antara lain: leader positions, by continuing to carry out the following mitigation
plans:
1. Meningkatkan kualitas layanan dan menurunkan jumlah pelanggan 1. Improve the service quality and reduce churn rate
yang berhenti menggunakan layanan perusahaan
2. Mempercepat perluasan jangkauan layanan internet dan TV berbayar 2. Accelerate the expansion of the reach of internet and pay-TV services
3. Menjajaki peluang sinergi usaha dengan melakukan kerja sama dengan 3. Explore business synergy opportunities by collaborating with various
berbagai perusahaan penyedia platform digital companies providing digital platforms
Indikator Risiko Utama / Key Risk Indicator:
Penurunan penetrasi pasar / Decrease in market penetration
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Corporate Governance
Risiko Perubahan Peraturan / Regulatory Changes Risk
Dampak pada Bisnis / Impact on Business: Jenis Risiko / Type of Risk:
Perubahan peraturan dapat mempengaruhi kemampuan Perseroan untuk Eksternal / External
melaksanakan strategi, mengeksekusi transaksi penting, mematuhi kontrak
yang sudah disepakati, dan aktivitas lainnya. Pemberlakuan peraturan baru Pemilik Risiko / Risk Owner:
dapat menjadi tantangan maupun membuka kesempatan bagi Perseroan
dan entitas anak untuk tetap kompetitif.
CEO CFO Pajak
Pada tahun 2023, risiko perubahan peraturan turun dari tingkatan “kritis” Tax
di tahun 2022 menjadi tingkatan “tinggi”. Penurunan ini disebabkan
karena kesigapan Perseroan dan entitas anak dalam merespon perubahan Hukum & Keuangan &
Kepatuhan Akuntansi
peraturan dan karena perubahan peraturan tahun 2023 tidak berdampak Finance & Accounting
Legal & Compliance
signifikan terhadap kegiatan operasional Perseroan dan entitas anak.
Pilar usaha yang terdampak dan penilaian risiko / Affected business
Changes in regulations can affect the Company's ability to implement
pillar and risk assessment:
strategy, execute important transactions, comply with agreed contracts,
and other activities. The implementation of new regulations can be a
challenge or opportunity for the Company and its subsidiaries to remain
competitive.
In 2023, the risk of regulatory changes dropped from the "critical" level in
2022 to the "high" level in 2023. This decrease was due to the Company
and its subsidiaries’ alacrity in responding to regulatory changes and
because the regulatory changes in 2023 did not have a significant impact
on the operational activities of the Company and its subsidiaries.
Aktivitas Mitigasi: Mitigation Actions:
1. Dengan tetap berpegang pada kerangka kerja kepatuhan yang dimiliki, 1. By adhering to the existing compliance framework, the Company
Perseroan dan entitas anak aktif dalam melakukan komunikasi dengan and its subsidiaries are active in communicating with associations
asosiasi dan pemerintah, guna mendapatkan informasi dini terkait and the government to obtain early information regarding regulatory
perubahan peraturan yang terkait dengan dan berpengaruh terhadap changes related to and affecting the business of the Company and
bisnis Perseroan dan entitas anak its subsidiaries.
2. Perseroan dan/atau entitas anak proaktif dalam melakukan komunikasi 2. The management of the the Company and/or its subsidiaries are
dengan pihak-pihak internal terkait untuk mempersiapkan langkah- proactive in communicating with related internal parties to preparing
langkah yang diperlukan untuk memenuhi peraturan yang akan the necessary steps to comply with the regulations that will be
diberlakukan. implemented.
3. Perseroan dan entitas anak melakukan sosialisasi langkah-langkah 3. The Company and its subsidiaries disseminate strategic steps to each
strategis kepada setiap lini usaha untuk menjaga komitmen dalam business line to maintain commitment to implementing business
menjalankan etika bisnis dan memastikan kepatuhan terhadap hukum ethics and ensuring compliance with applicable laws and regulations.
dan peraturan yang berlaku.
Indikator Risiko Utama / Key Risk Indicator:
Pemberlakuan peraturan baru / Implementation of new regulations
Berikut ini adalah beberapa peraturan yang menjadi perhatian Below are the several regulations that are of important
penting bagi Perseroan dan entitas anak pada tahun 2023: concerns to the Company and its subsidiaries in 2023:
a. Peraturan Menteri Keuangan No. 66 tahun 2023 tentang a. Minister of Finance Regulation No. 66 of 2023 on Income
Perlakuan Pajak Penghasilan atas Penggantian atau Tax Treatment of Compensation or Rewards in connection
Imbalan sehubungan dengan Pekerjaan atau Jasa yang with Work or Services Received or Obtained in the Form
Diterima atau Diperoleh dalam Bentuk Natura dan/atau of Benefit-in-Kind and/or Enjoyment
Kenikmatan
Biaya penggantian atau imbalan yang diberikan dalam Replacement costs or compensation provided in
bentuk natura dan/atau kenikmatan berkenaan dengan benefit-in-kind and/or enjoyment in connection with
pekerjaan atau jasa dapat dikurangkan dari penghasilan work or services can be deducted from gross income to
bruto untuk menentukan penghasilan kena pajak oleh determine taxable income by the employer or provider of
pemberi kerja atau pemberi imbalan atau penggantian compensation or compensation in kind and/or enjoyment as
dalam bentuk natura dan/atau kenikmatan sepanjang long as it is a cost to obtain, collect , and maintain income.
merupakan biaya untuk mendapatkan, menagih, dan Excluded from income tax objects are compensation or
memelihara penghasilan. Dikecualikan dari objek pajak compensation in kind and/or enjoyment including:
penghasilan atas penggantian atau imbalan dalam bentuk
natura dan/atau kenikmatan meliputi:
i. makanan, bahan makanan, bahan minuman, dan/atau i. food, foodstuffs, beverage ingredients, and/or
minuman bagi seluruh karyawan; beverages for all employees;
ii. natura dan/atau kenikmatan yang disediakan di ii. benefit-in-kind and/or enjoyment provided in certain
daerah tertentu areas,
iii. natura dan/atau kenikmatan yang harus disediakan iii. benefit-in-kind that must be provided by the employer
oleh pemberi kerja dalam pelaksanaan pekerjaan in carrying out the work,
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Governansi Korporat
iv. natura dan/atau kenikmatan yang bersumber atau iv. benefit-in-kind sourced from or financed by the state
dibiayai anggaran pendapatan dan belanja negara, revenue and expenditure budget, regional revenue
anggaran pendapatan dan belanja daerah, dan/atau and expenditure budget, and/or village income and
anggaran pendapatan dan belanja desa, atau expenditure budget, or
v. natura dan/atau kenikmatan dengan jenis dan/atau v. benefit-in-kind and/or enjoyment with certain types
batasan tertentu and/or limitations
Peseroan telah menyiapkan langkah-langkah yang The Company has prepared the necessary steps to
diperlukan untuk menerapkan peraturan ini. implement this regulation.
b. Peraturan Pemerintah No. 26 tahun 2022 tentang Jenis b. Government Regulation No. 26 of 2022 on Types and
dan Tarif atas Jenis Penerimaan Negara Bukan Pajak Tariff for Non-Tax State Revenues Applicable to the
yang Berlaku pada Kementerian Energi dan Sumber Daya Ministry of Energy and Mineral Resources:
Mineral:
i. Harga iuran tetap untuk IUP dan IUPK operasi produksi i. Fixed contribution of IUP and IUPK of production
mineral logam dan batu bara sebesar Rp60.000/ operations of metallic minerals and coal of Rp60,000/
hektar/tahun hectare/year
ii. Harga iuran tetap untuk IUP dan IUPK eksplorasi ii. Fixed contribution of IUP and IUPK of metallic mineral
mineral logam dan batu bara sebesar Rp30.000/ and coal exploration of Rp30,000/hectare/year
hektar/tahun
iii. Iuran produksi atau royalti batu bara (open pit) iii. Coal production contribution or royalty (open pit)
berdasarkan nilai kalori dan level HBA berkisar 5,0% based on calorific value and HBA at the range of 5.0%
sampai 13,5% dari harga dasar per ton to 13.5% of the base price per ton
iv. Iuran produksi atau royalti batu bara (underground) iv. Coal production contribution or royalty (underground)
berdasarkan nilai kalori dan level HBA berkisar 4,0% based on calorific value and HBA at the range of 4.0%
sampai 12,5% dari harga dasar per ton, dan to 12.5% of the base price per ton, and
v. Untuk pemegang ijin non-IUP dan IUPK dengan HBA v. For non-IUP and IUPK permit holders with an HBA of
USD 70–90 per ton, tarif royalti batu bara naik dari 3% USD 70–9 per ton, the coal royalty rate increased from
menjadi 6%, efektif berlaku mulai 1 September 2022 3% to 6%, effective from September 1, 2022
c. Peraturan Pemerintah No. 15 tahun 2022 tentang c. Government Regulation No. 15 of 2022 on Tax Treatment
Perlakuan Perpajakan dan/atau Penerimaan Negara and/or Non-Tax State Revenues in the Coal Mining
Bukan Pajak di Bidang Usaha Pertambangan Batu Bara Business Sector
Penyesuaian tarif royalti batu bara bagi pemegang izin This coal royalty rate adjustment for IUPK license holders
IUPK ini dilakukan sebagai konsekuensi perubahan status is a consequence of changing of coal status from
batu bara dari semula barang bukan kena pajak, menjadi non-taxable goods to taxable goods which are effective
barang kena pajak yang berlaku efektif per 1 Januari 2022 per 1 January 2022 for any IUPK license issued before
untuk setiap izin IUPK yang diterbitkan sebelum tahun 2022 and effective per 1 January 2023 for any IUPK
2022, dan berlaku efektif per 1 Januari 2023 untuk semua license issued in 2022 onwards.
izin IUPK yang diterbitkan tahun 2022 dan tahun-tahun
berikutnya.
d. Undang-Undang No. 7 tahun 2021 tentang Harmonisasi d. Law No. 7 of 2021 on Harmonization of Tax Regulation
Peraturan Perpajakan atas perubahan tarif pajak related to changes in the value-added tax rate as follows:
pertambahan nilai dengan perincian sebagai berikut:
i. Perubahan tarif pajak pertambahan nilai dari i. Changes in the rate of value-added tax from 10% to
10% menjadi 11% dan 12%, yang berlaku efektif 11% and 12%, which are effective from 1 April 2022
masing-masing sejak tanggal 1 April 2022 dan 1 and 1 January 2025, respectively
Januari 2025
ii. Perubahan tarif pajak penghasilan badan sebesar ii. Changes to the corporate income tax rate of 22%
22% untuk tahun pajak 2022 dan seterusnya for tax year 2022 and onwards
e. Kebijakan Pajak Karbon yang diatur dalam beberapa e. Carbon Tax Policy which regulated in the following
peraturan sebagai berikut: regulations:
i. Undang-Undang No. 7 tahun 2021 tentang i. Law No. 7 of 2021 on Harmonization of Tax Regulation
Harmonisasi Peraturan Perpajakan
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ii. Peraturan Pemerintah No. 50 tahun 2022 tentang Tata ii. Government Regulation No. 50 of 2022 on Procedures
Cara Pelaksanaan Hak dan Pemenuhan Kewajiban for the Implementation of Rights and Fulfillment of
Perpajakan Tax Obligations
iii. Peraturan Menteri Energi Sumber Daya Manusia No. iii. Regulation of the Minister of Energy and Mineral
16 tahun 2022 tentang Tata Cara Penyelenggaraan Resources No. 16 of 2022 on Procedures for
Nilai Ekonomi Karbon Subsektor Pembangkit Tenaga Implementing Carbon Economic Value in the Power
Listrik Generation Subsector
Untuk mengurangi emisi gas rumah kaca nasional, To reduce national greenhouse gas emissions, the
pemerintah Indonesia berencana mengenakan pajak Indonesian government planned to impose a carbon tax
karbon pada sektor pembangkit listrik tenaga batu on the coal-fired power generation sector which caused
bara yang menyebabkan emisi karbon melebihi batasan carbon emissions to exceed the specified limit starting
yang ditentukan mulai April 2022. Namun, hingga saat in April 2022. Nevertheless, until now, the government
ini, pemerintah belum mengeluarkan aturan teknis has not yet issued a technical regulation to determine
terkait penetapan wajib pajak karbon untuk setiap PLTU taxpayer on carbon tax for each PLTU Non-PLN, therefore,
Non-PLN, sehingga kebijakan pajak karbon masih belum the carbon tax policy has not been implemented in the
diterapkan di Perseroan dan entitas anak. Company and subsidiaries.
f. Undang-Undang No. 27 Tahun 2022 tentang Pelindungan f. Law No. 27 of 2022 on Personal Data Protection requires
Data Pribadi mewajibkan seluruh Pengendali Data all Personal Data Controllers and Personal Data Processors
Pribadi dan Prosesor Data Pribadi (perusahaan) untuk (companies) to carry out personal data protection
melakukan praktik pelindungan data pribadi, termasuk practices including paying attention to the provisions for
memperhatikan ketentuan dalam melakukan pemrosesan processing (i.e., collecting, processing, storing, repairing,
(pengumpulan, pengolahan, penyimpanan, perbaikan, distributing, and destructing) of personal data.
penyebarluasan, dan pemusnahan) data pribadi.
Dalam pengelolaannya, perusahaan wajib menunjuk In its management, the companies are required to appoint
Data Protection Officer (DPO) sebagai pihak yang a Data Protection Officer (DPO) as the party responsible
bertanggung jawab atas pelaksanaan kewajiban for implementing personal data management obligations
pengelolaan data pribadi sesuai dengan peraturan in accordance with statutory regulations. Furthermore,
perundangan. Lebih lanjut, sebagaimana diatur dalam as regulated in article 53, companies are also obliged
pasal 53, perusahaan juga wajib memastikan kapabilitas to ensure DPO capabilities with the competency
DPO dengan persyaratan mengenai kompetensi keahlian requirements on the personal data protection expertise
pelindungan data pribadi yang diatur dalam Keputusan regulated in the Decree of the Minister of Manpower No.
Menteri Ketenagakerjaan No. 103 tahun 2023. 103 of 2023.
Hingga saat ini, Asosiasi Perlindungan Data Pribadi masih Until now, the Personal Data Protection Association is still
melakukan kajian dan penggodokan materi sertifikasi conducting studies and formulating DPO certification
DPO. Namun demikian, untuk mengantisipasi pemenuhan materials. However, to anticipate compliance with
peraturan, Unit Manajemen Risiko tetap melakukan regulations, the Risk Management Unit continue to
pemantauan 3 (tiga) bulanan. monitor every 3 (three) months.
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Governansi Korporat
Risiko Ekonomi Makro / Macroeconomic Risk
Dampak pada Bisnis / Impact on Business: Jenis Risiko / Type of Risk:
Ketidakpastian perekonomian global, sebagaimana ditunjukkan antara Eksternal / External
lain dengan terjadinya fluktuasi harga komoditas dan nilai tukar mata
uang, perubahan tingkat suku bunga pinjaman dan surat utang, serta Pemilik Risiko / Risk Owner:
tekanan inflasi, dapat mempengaruhi profitabilitas dan dalam jangka
panjang menimbulkan gangguan yang mengancam keberlanjutan bisnis
Perseroan dan entitas anak. CEO CFO
Penurunan Tingkat inflasi menjadi 3,61% y-o-y pada tahun 2023 dari Pilar usaha yang terdampak dan penilaian risiko / Affected business
sebesar 5,51% y-o-y tahun 2022, menyebabkan perubahan nilai risiko pillar and risk assessment:
ekonomi makro, sebagai berikut:
- Untuk entitas anak di bisnis teknologi dan perdagangan pupuk dan
bahan kimia, nilai risiko ekonomi makro turun ke tingkatan “tinggi”.
Penurunan ini disebabkan karena pemantauan yang berkelanjutan atas
perkembangan ekonomi makro yang berdampak terhadap perubahan
harga komoditas serta melakukan hedging untuk mengantisipasi
perubahan nilai tukar mata uang asing.
- Untuk entitas anak di bisnis penyediaan tenaga listrik dan uap dan
bisnis pertambangan dan perdagangan batu bara, nilai risiko ekonomi
makro turun ke tingkatan “menengah”. Penurunan ini disebabkan
karena terjaganya harga komoditas batu bara dan komponen biaya-
biaya utama. Namun demikian, mempertimbangkan belum meredanya
ketegangan geopolitik, Perseroan tetap harus berhati-hati dalam
melakukan penilaian terhadap risiko ini.
Global economic uncertainty, as shown by, among others, fluctuations
in commodity prices and currency exchange rates, changes in interest
rates on loans and debt securities, as well as inflationary pressures, can
affect profitability and in the long-term cause disruptions that threaten the
business sustainability of the Company and its subsidiaries.
The decrease in inflation rate to 3.61% y-o-y in 2023 from 5.51% y-o-y in
2022, caused changes in the macroeconomic risk values, as follows:
- For subsidiaries in the technology and fertilizer and chemical trading
business, the macroeconomic risk value decreased to the “high” level.
The decrease was due to continuous monitoring on macroeconomic
condition which affects changes in commodity prices and enters
hedging to anticipate changes in foreign exchange rate.
- For subsidiaries in the power and steam generation and coal mining and
trading businesses, the macroeconomic risk value fell to the "medium"
level. The decrease was due to maintained coal commodity prices and
main cost components. However, considering that geopolitical tensions
have not yet subsided, the Company must remain careful in assessing
this risk.
Aktivitas Mitigasi: Mitigation Actions:
1. Memantau prospek perekonomian global dan harga komoditas agar 1. Monitor global economic prospects and commodity prices in
dapat melakukan perencanaan dan proses manajemen (termasuk order to carry out planning and management processes (including
memantau anggaran dan realisasi anggaran secara periodik) serta monitoring budgets and budget realization periodically) and develop
mengembangkan strategi yang tepat untuk mengantisipasi perubahan appropriate strategies to anticipate changes
2. Melakukan hedging untuk mengantisipasi perubahan nilai tukar mata 2. Hedges to anticiate changes in currency exchange rates
uang.
3. Memantau suku bunga pasar agar Perseroan dan entitas anak dapat 3. Monitor market interest rates so that the Company and its subsidiaries
dengan segera melakukan negosiasi/restrukturisasi pinjaman, apabila can immediately carry out loan negotiations/restructuring, if the
tren tingkat suku bunga cenderung meningkat interest rate trend tends to increase.
Indikator Risiko Utama / Key Risk Indicator:
1. Ketidakstabilan kondisi perekonomian global dan ketegangan geopolitik / Instability of global economic conditions and geopolitical tension
2. Perlambatan pertumbuhan ekonomi / Slowing economic growth
3. Tingginya tingkat inflasi / High inflation rate
4. Kenaikan tingkat suku bunga, seperti misalnya, tingkat suku bunga JIBOR / Increasing of interest rates, e.g., JIBOR rate
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Risiko Perubahan Iklim atau Cuaca dan Bencana Alam [ACGS C.1.2.] [ACGS (B)C.1.1.] /
Climate or Weather and Natural Disaster Risk [ACGS C.1.2.] [ACGS (B)C.1.1.]
Dampak pada Bisnis / Impact on Business: Jenis Risiko / Type of Risk:
Perubahan iklim, cuaca ekstrem, dan bencana alam dapat memberikan Eksternal / External
dampak negatif terhadap kinerja operasional Perseroan dan entitas anak
Pemilik Risiko / Risk Owner:
Climate change, extreme weather, and natural disasters can cause
negative impact on the operational performance of the Company and its
subsidiaries CEO CFO COO
Pilar usaha yang terdampak dan penilaian risiko / Affected business
pillar and risk assessment:
Aktivitas Mitigasi: Mitigation Actions:
1. Mengambil paket berlangganan data perkiraan cuaca untuk 1. Take a weather forecast data subscription package to find out rainfall
mengetahui proyeksi curah hujan pada kurun waktu tertentu agar bisa projection for a certain period of time in order to optimize mining
mengoptimalkan kegiatan operasional pertambangan operational activities
2. Menetapkan standar keselamatan kerja yang baik dalam pelaksanaan 2. Set good occupational safety standards in the implementation of
kegiatan operasional operational activities
3. Mengasuransikan aset terhadap bencana alam 3. Asset insurance on natural disaster
4. Untuk entitas anak di bisnis pertambangan dan perdagangan batu bara: 4. For subsidiaries in coal mining and trading business:
a. Menerapkan sistem manajemen air tambang yang baik dengan a. Implement good mine water management system by preparing
mempersiapkan sarana dan prasarana yang baik (saluran drainase, good facilities and infrastructure (drainage channels, pumps,
pompa, kolam penampungan dan pengendapan, serta alat-alat holding and settling ponds, and other supporting tools)
pendukung lainnya)
b. Membangun jalan tambang sesuai dengan praktik penambangan b. Construct mining roads in accordance with good mining practices
yang baik
c. Menyesuaikan rencana pertambangan dengan kondisi yang terjadi c. Adjust the mining plans with the conditions that occur in the field
di lapangan
5. Untuk entitas anak di bisnis teknologi : 5. For subsidiaries in the technology business:
Pada saat perkiraan BMKG tidak hujan, maka optimalisasi pengerjaan When BMKG estimates that it will not rain, work on the NRO project
projek NRO will be optimized
6. For subsidiary in the fertilizer and chemical trading business: 6. For subsidiary in the fertilizer and chemical trading business:
a. Untuk transportasi darat, pada saat musim hujan, jalanan di luar Pulau a. For land transportation, during the rainy season, roads outside
Jawa berpotensi rusak dan banjir, sehingga entitas anak memilih jasa Java have the potential to be damaged and flooded, so the
transporter yang menyediakan armada dengan spesifikasi tertentu subsidiary chooses a transporter service that provides fleets with
certain specifications
b. Untuk transportasi sungai, pada saat musim kemarau/kering, dimana b. For river transportation, during the dry season, where the river
sungai menjadi dangkal, maka entitas anak memilih armada kapal becomes shallow, the subsidiary selects a fleet of vessels that is
yang sesuai dengan kondisi kedalaman sungai appropriate for the river depth conditions
Indikator Risiko Utama / Key Risk Indicator:
1. Intensitas curah hujan / Rainfall intensity
2. Jumlah kecelakaan di area operasional akibat cuaca buruk / Number of incidents in the operational area due to bad weather
3. Jumlah bencana alam / Number of natural disasters
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Governansi Korporat
Risiko Hubungan Komunitas / Community Relation Risk
Dampak pada Bisnis / Impact on Business: Jenis Risiko / Type of Risk:
Kegagalan dalam menyelesaikan konflik dengan masyarakat di sekitar Eksternal / External
wilayah operasional Perseroan dan/atau entitas anak, baik yang berkaitan
dengan kegiatan usaha Perseroan dan/atau entitas anak, isu ekonomi, Pemilik Risiko / Risk Owner:
isu sosial, dan isu kepemilikan lahan, berpotensi mengganggu kegiatan
operasional Perseroan dan entitas anak.
CEO CFO
Di bisnis teknologi, risiko hubungan komunitas berada pada tingkatan
“tinggi”, Meningkatnya target home-pass akan menyebabkan semakin Pilar usaha yang terdampak dan penilaian risiko / Affected business
banyaknya wilayah yang menjadi target roll-out sehingga potensi gesekan pillar and risk assessment:
dengan masyarakat di sekitar wilayah roll-out semain besar.
Failure to resolve conflicts that arise with communities surrounding the
premises of the Company and/or its subsidiaries, whether related to
business activities of the Company and/or its subsidiaries, economic
issues, social issues, and land ownership issues, has the potential to
disrupt the operational activities of the Company and its subsidiaries.
In the technology business, the risk of community relations is at a “high”
level. Increasing home-pass targets will cause more areas to become roll-
out targets so that the potential for friction with communities around the
roll-put area is greater.
Aktivitas Mitigasi: Mitigation Actions:
Entitas anak di bisnis teknologi membina komunikasi yang intensif dengan Subsidiary in the technology business maintains intensive
RT/RW dan masyarakat di setiap wilayah roll-out untuk mendapatkan izin communication with RT/RW and the communities in each roll-out area
yang mendukung kegiatan operasional. to obtain permits that support the operational activities.
Indikator Risiko Utama / Key Risk Indicator:
Lamanya waktu yang dibutuhkan untuk mendapatkan persetujuan dari RT/RW dan masyarakat di sekitar wilayah Perseroan dan entitas anak /
Length of time required to obtain approval from the RT/RW and communities surrounding the premises of the Company and its subsidiaries
Risiko Kepatuhan / Compliance Risk
Dampak pada Bisnis / Impact on Business: Jenis Risiko / Type of Risk:
1. Risiko kepatuhan terhadap hukum dan peraturan timbul dari tuntutan Organisasi / Organizational
hukum terhadap Perseroan dan entitas anak, akibat ketidakpatuhan
terhadap peraturan yang mengakibatkan munculnya tanggung jawab, Pemilik Risiko / Risk Owner:
denda, biaya hukum, penurunan reputasi, dan/atau dampak negatif
lainnya bagi Perseroan dan entitas anak.
Compliance risk regarding laws and regulations arises from lawsuits CEO CFO Hukum & Kepatuhan
against the Company and its subsidiaries, due to non-compliance Legal & Compliance
with regulations which result in liabilities, fines, legal costs, damaged
reputation, and/or other negative impacts for the Company and its Pilar usaha yang terdampak dan penilaian risiko / Affected business
subsidiaries. pillar and risk assessment:
2. Risiko kepatuhan terhadap kontrak muncul karena ketidakpatuhan
terhadap kontrak kerja, seperti misalnya ketidaksesuaian kuantitas
dan kualitas produk batu bara dengan permintaan pelanggan, yang
menimbulkan kerugian bagi entitas anak.
Compliance risk regarding contract arise due to non-compliance with
work contracts, such as nonconsistency of the quantity and quality of
coal products with customer demand, which results in losses for the
subsidiaries.
Peningkatan maturitas atas kerangka kerja kepatuhan Perseroan dan
entitas anak menyebabkan nilai risiko kepatuhan Perseroan dan entitas
anak turun ke tingkat “menengah”.
The increase of maturity level of the Company and its subsidiaries'
compliance framework causes the compliance risk value to decrease to
the "medium" level
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Corporate Governance
Risiko Kepatuhan / Compliance Risk
Aktivitas Mitigasi: Mitigation Actions:
1. Perseroan dan entitas anak membuat kerangka kerja kepatuhan 1. The Company and its subsidiaries created a compliance framework
yang memuat, antara lain, peraturan perundangan yang berdampak that contains, among others, laws and regulations that impact
pada kegiatan operasional Perseroan dan entitas anak dan kalender the operational activities of the Company and its subsidiaries and
pelaporan. reporting calendars.
2. Entitas anak melakukan uji sampling untuk mengukur kualitas batu bara 2. Subsidiaries conduct sampling tests to measure the level of coal
yang dihasilkan, serta memantau kualitas dan kuantitas produk secara produced, as well as monitor the quality and quantity of products
langsung di site maupun melalui laporan yang dihasilkan directly on site and through the resulting reports.
3. Entitas anak melakukan koordinasi yang baik dengan pihak terkait untuk 3. Subsidiaries coordinate well with related parties to monitor the
memantau produksi, distribusi, hingga penjualan. production, distribution, and sales.
4. Secara khusus terkait dengan pemenuhan kewajiban pelindungan data 4. Specifically related to fulfilling personal data protection obligations,
pribadi, Perseroan dan entitas anak secara aktif melakukan komunikasi the Company and its subsidiaries actively communicate with
dengan konsultan dan grup usaha lainnya, menyusun strategi consultants and other business groups, develop strategies to fulfill
pemenuhan kewajiban, melakukan kajian dan gap analisis. Selain itu obligations, conduct studies and gap analysis. Apart from that,
khusus untuk entitas anak di bisnis teknologi, rencana pembaharuan specifically for subsidiary in the technology business, the plan to
ISO27001 ke versi 2022 (dari sebelumnya versi 2013) juga dilakukan update ISO27001 to version 2022 (from the previous version 2013)
sebagai salah satu bentuk dukungan dan penguatan atas pelindungan will be carry out as a form of support and strengthening of personal
data pribadi. data protection.
Indikator Risiko Utama / Key Risk Indicator:
Pengenaan denda dan sanksi oleh otoritas terkait / Imposition of fines and punishment by the relevant authorities
Risiko Karyawan / Employee Risk
Dampak pada Bisnis / Impact on Business: Jenis Risiko / Type of Risk:
Perseroan dan entitas anak memerlukan SDM dengan jumlah yang Organisasi / Organizational
memadai dan kompeten. Di bisnis teknologi, pemenuhan SDM diperlukan
untuk mencapai target home-pass dan subscriber. Sementara itu, di bisnis Pemilik Risiko / Risk Owner:
perdagangan pupuk dan bahan kimia, pemenuhan SDM dibutuhkan untuk
mendukung pengembangan usaha.
CEO CFO Hukum & Kepatuhan
Risiko karyawan di bisnis teknologi dan bisnis perdagangan pupuk dan Legal & Compliance
bahan kimia mengalami peningkatan di tahun 2023. Peningkatan Risiko ini
sejalan dengan peningkatan target home-pass untuk bisnis teknologi dan Pilar usaha yang terdampak dan penilaian risiko / Affected business
dan peningkatan target pengembangan usaha untuk bisnis perdagangan pillar and risk assessment:
pupuk dan bahan kimia.
The Company and its subsidiaries require adequate and competent
human resources. In the technology business, fulfilling human resources
is needed to achieve home-passes and subscriber targets. Meanwhile, in
the fertilizer and chemical trading business, fulfilling human resources is
needed to support business development.
Employee risk in the technology business and fertilizer and chemical
trading business increased in 2023. This increase in risk is in line with
the increase in home-passes targets for the technology business and an
increase in business development targets for the fertilizer and chemical
trading business.
Aktivitas Mitigasi: Mitigation Actions:
1. Melakukan analisis beban kerja per karyawan disesuaikan dengan 1. Perform workload analysis per employee according to the targets to
target yang akan dicapai. be achieved.
2. Melakukan penelaahan kecukupan jumlah dan kompetensi dari SDM 2. Review the adequacy of number and competencies of existing HR
yang telah ada dan kompetensi SDM yang dibutuhkan. and the required HR competencies.
3. Melakukan rekrutmen posisi karyawan kunci yang dibutuhkan 3. Recruit the required key employees.
4. Mengadakan pelatihan untuk meningkatkan kompetensi karyawan yang 4. Hold trainings to improve the competencies of for existing
telah ada. employees.
Indikator Risiko Utama / Key Risk Indicator:
1. Terdapatnya selisih antara rencana vs aktual jumlah tenaga kerja / Gap between planned vs actual number of workers
2. Kurangnya rencana suksesi karyawan / Lack of employees’ succession plan
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Governansi Korporat
Risiko Ancaman Keamanan – Serangan Siber [ACGS (B)E.5.1.] /
Risk of Security Threat - Cyber Attack [ACGS (B)E.5.1.]
Dampak pada Bisnis / Impact on Business: Jenis Risiko / Type of Risk:
Kerentanan keamanan siber berpotensi mengancam ketahanan dan Organisasi / Organizational
integritas, infrastruktur jaringan serta ketersediaan, dan kerahasiaan sistem
pendukung Perseroan dan entitas anak. Pemilik Risiko / Risk Owner:
Risiko ancaman keamanan dan serangan siber (seperti penggunaan
perangkat perusak, pengelabuan, dan lain-lain) turun dari tingkatan CEO CTIO
“kritis” ke tingkatan “tinggi”, karena Perseroan dan entitas anak telah
meningkatkan tata Kelola IT di tahun 2023 dengan mengimplementasikan Pilar usaha yang terdampak dan penilaian risiko / Affected business
sistem manajemen keamanan informasi (ISO 27001) dan sistem pillar and risk assessment:
pengelolaan hak akses.
Cybersecurity vulnerabilities have the potential to threaten the resilience
and integrity of the network infrastructure and the availability and
confidentiality of supporting systems of the Company and its subsidiaries.
The risk of security threats and cyber-attacks (such as ransomware,
phishing, etc.) has dropped from a “critical” level to a "high" level as the
Company has improved its IT governance in 2023 by implementing an
information security management system (ISO 27001) and the privileged
access management system.
Aktivitas Mitigasi: Mitigation Actions:
1. Menerapkan ISO 27001 untuk meningkatkan ketahanan dan integritas 1. Implementation of ISO 27001 to increase the resilience and integrity
infrastruktur jaringan serta sistem pendukung sebagai langkah awal of network infrastructure and supporting systems as a first step to
untuk mendeteksi kemungkinan ancaman keamanan detect possible security threats
2. Menerapkan system pengelolaan hak akses 2. Implementation of privileged access management system
Indikator Risiko Utama / Key Risk Indicator:
Adanya penyimpangan tata kelola TI / Deviations in IT governance
Risiko Kontraktor dan Pemasok / Contractor and Supplier Risk
Dampak pada Bisnis / Impact on Business: Jenis Risiko / Type of Risk:
Kinerja kontraktor dan/atau pemasok yang kurang memuaskan dapat Operasional / Operational
berdampak pada penurunan produktivitas atau kualitas pelayanan yang
mengakibatkan kenaikan biaya, tingginya jumlah pelanggan yang berhenti Pemilik Risiko / Risk Owner:
menggunakan layanan perusahaan, dan rusaknya reputasi perusahaan.
Perseroan dan entitas anak telah meningkatkan parameter pemantauan CEO CFO
kinerja pihak ketiga dan berhasil menekan nilai risiko kontraktor dan
pemasok ke tingkatan “tinggi” pada tahun 2023. Perseroan dan entitas Pembelian Proyek
anak akan terus memantau kinerja kontraktor dan/atau pemasok secara Purchasing Project
berkala untuk menurunkan risiko kontraktor dan/atau pemasok ke
tingkatan yang lebih rendah. Pilar usaha yang terdampak dan penilaian risiko / Affected business
pillar and risk assessment:
Unsatisfactory performance of contractors and/or suppliers can have an
impact on decreased productivity or service quality resulting in increased
costs, high churn rates, and damage to the company’s reputation.
The Company and its subsidiaries have improved the performance
monitoring parameters of third parties and succeeded in reducing the
risk value of contractors and suppliers to a "high" level in 2023. The
Company and its subsidiaries will continue to monitor the performance
of contractors and/or suppliers regularly to further lower the risk level of
contractors and suppliers.
Aktivitas Mitigasi: Mitigation Actions:
1. Mengoptimalkan supervisi pekerjaan kontraktor 1. Optimize contractor work supervision
2. Melakukan evaluasi kinerja kontraktor dan pemasok yang menjadi 2. Periodically evaluate the performance of contractors and suppliers
bagian penting dari rantai pasokan secara berkala that are an important part of the supply chain
3. Mengenakan penalti apabila kontraktor dan/atau pemasok tidak dapat 3. Impose penalties if contractors and/or suppliers cannot deliver
mengirimkan/menyerahkan barang dan/atau jasa pekerjaan sesuai goods and/or work services according to the agreed time and
dengan waktu dan kualitas/spesifikasi yang telah disepakati quality/specifications
Indikator Risiko Utama / Key Risk Indicator:
1. Adanya keterlambatan pengiriman/penyerahan barang dan/atau jasa pekerjaan / Delay in delivery of goods and/or work service
2. Rendahnya kualitas barang dan/atau jasa pekerjaan yang diberikan / Low quality of goods and/or work services provided
3. Banyaknya keluhan dari pelanggan atas barang dan/atau jasa yang diberikan / Number of complaints from customers regarding the goods or
services provided
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Corporate Governance
Risiko Efektivitas Penjualan / Sales Effectiveness Risk
Dampak pada Bisnis / Impact on Business: Jenis Risiko / Type of Risk:
1. Kegagalan dalam menghasilkan produk inovatif untuk memenuhi Operasional / Operational
kebutuhan pasar / Failure to generate innovative products to meet
market needs Pemilik Risiko / Risk Owner:
2. Harga jual yang tidak kompetitif / Uncompetitive selling price
3. Kegagalan untuk memberikan pelayanan yang baik kepada pelanggan
dan kegagalan dalam mempertahankan dan/atau mendapatkan kembali CEO COO
pelanggan yang mendapat perhatian khusus yang mengakibatkan
menurunnya pendapatan entitas anak / Failure to provide good services Pilar usaha yang terdampak dan penilaian risiko / Affected business
to customers and failure to retain and/or win-back customers who pillar and risk assessment:
receive special attention which results in a decrease in the subsidiary’s
revenue
Aktivitas Mitigasi: Mitigation Actions:
1. Mencari informasi dan/or mengikuti seminar mengenai inovasi produk 1. Look for information and/or attending workshops on new product
baru innovation
2. Melakukan riset terhadap harga pasar sebelum penentuan harga jual 2. Conduct research on market price prior to determining the selling
price
3. Menjaga kepuasan pelanggan dengan menjaga kualitas produk dan 3. Maintain customer satisfaction by maintaining quality of products
layanan yang serta menanggapi dan mengatasi keluhan dari pelanggan and work services as well as responding to and resolving complaints
sesuai dengan service level agreement yang berlaku from customers in accordance with the applicable service level
agreement
4. Melakukan digitalisasi untuk mendapatkan informasi dini yang 4. Conduct digitalization to obtain accurate early information on
akurat atas profil dari pelanggan yang berhenti menggunakan the profile of churned customers, including automatically sending
layanan perusahaan, termasuk mengirimkan notifikasi otomatis ke notifications to each churned customer based on their respective
setiap pelanggan yang berhenti menggunakan layanan perusahaan profiles as further action required to win-back churned customers
berdasarkan profil masing-masing sebagai tindakan lebih lanjut yang
diperlukan untuk mendapatkan kembali pelanggan yang telah berhenti
menggunakan layanan perusahaan
Indikator Risiko Utama / Key Risk Indicator:
1. Penurunan penjualan dan penetrasi pasar / Decrease in sales and market penetration
2. Adanya keluhan pelanggan dan/atau lamanya penyelesaian keluhan pelanggan / The existence of customers complaints and/or longer time to
resolve such complaints
3. Jumlah pelanggan yang berhenti membeli produk dan/atau menggunakan layanan perusahaan / Number of customers who stop buying products
and/or using company services
Risiko Biaya Produksi / Production Cost Risk
Dampak pada Bisnis / Impact on Business: Jenis Risiko / Type of Risk:
Risiko ini berkaitan dengan risiko makro ekonomi, khususnya untuk bisnis Operasional / Operational
teknologi dan perdagangan pupuk dan bahan kimia.
Pemilik Risiko / Risk Owner:
Meningkatnya harga kabel fiber optic dan komoditas pupuk dan bahan
kimia secara signifikan dapat meningkatkan harga pokok penjualan dan
mempengaruhi profitabilitas. CEO COO Pembelian
Purchasing
This risk is related to macroeconomic risks, especially for technology and
fertilizer and chemical trading businesses. Pilar usaha yang terdampak dan penilaian risiko / Affected business
pillar and risk assessment:
The significant increase in the price of fiber optic cables and fertilizer and
chemical commodities may increase the cost of goods sold and affect the
profitability.
Aktivitas Mitigasi: Mitigation Actions:
1. Mengoptimalkan proses bisnis dengan meningkatkan efisiensi 1. Optimize business processes by increasing supply chain efficiency, to
rantai pasokan, untuk meningkatkan efektivitas dan menekan biaya increase effectiveness and reduce operational costs
operasional
2. Melakukan evaluasi proses bisnis secara berkala 2. Conduct regular business process evaluations
3. Memantau harga komoditas secara cermat dan berkesinambungan 3. Monitor commodity prices carefully and continuously to determine
agar dapat menentukan strategi dan mengambil langkah yang tepat strategies and take appropriate steps
4. Melakukan negosiasi kembali dengan pihak-pihak ketiga saat harga 4. Renegotiate with third parties when commodity prices fall
komoditas turun
5. Mengurangi ketergantungan pada penggunaan bahan bakar solar 5. Reduce dependence on the use of diesel fuel by converting to solar
dengan melakukan konversi ke penggunaan tenaga surya energy
Indikator Risiko Utama / Key Risk Indicator:
1. Ketidakstabilan kondisi perekonomian global dan ketegangan geopolitik / Instability of global economic conditions and geopolitical tension
2. Perlambatan pertumbuhan ekonomi / Slowing economic growth
3. Tingginya tingkat inflasi / High inflation rate
4. Kenaikan tingkat suku bunga, seperti misalnya, tingkat suku bunga JIBOR / Increasing of interest rates, e.g., JIBOR rate
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Governansi Korporat
Risiko Ketersediaan Lahan / Land Availability Risk
Dampak pada Bisnis / Impact on Business: Jenis Risiko / Type of Risk:
Ketidaktersediaannya lahan karena lahan tidak dapat dibebaskan, terjadi Operasional / Operational
tumpang tindih kepemilikan lahan, atau lahan diklaim kembali oleh
masyarakat, dapat menyebabkan aktivitas operasi produksi entitas anak Pemilik Risiko / Risk Owner:
terganggu.
Unavailability of land due to the land cannot be acquired, there is CEO COO Hukum & Kepatuhan
overlapping land ownership, or the land is reclaimed by the community, Legal & Compliance
can cause the production operations activities of the subsidiaries to be
disrupted. Pilar usaha yang terdampak dan penilaian risiko / Affected business
pillar and risk assessment:
Aktivitas Mitigasi: Mitigation Actions:
Perseroan dan entitas anak melakukan pengawasan yang ketat dan The Company and its subsidiaries carry out strict and continuous
berkelanjutan pada proses pembebasan lahan dan mempersiapkan supervision of the land acquisition process and prepare alternative
rencana alternatif, dengan mempertimbangkan kondisi dari masing- plans, by considering the conditions of each land.
masing lahan.
Indikator Risiko Utama / Key Risk Indicator:
1. Adanya dan lamanya waktu yang dibutuhkan untuk penyelesaian kasus klaim lahan oleh masyarakat / The existence and length of time required
to resolve land claim cases by community
2. Lamanya waktu yang dibutuhkan untuk penyelesaian proses pembebasan lahan / Length of time required to complete the land acquisition process
Risiko Material Kritis / Critical Material Risk
Dampak pada Bisnis / Impact on Business: Jenis Risiko / Type of Risk:
Khusus untuk bisnis teknologi, kapasitas gudang penyimpanan yang Operasional / Operational
tidak sesuai dengan peningkatan target produksi dapat berpotensi
menyebabkan ketidaktersediaan/terbatasnya material untuk melaksanakan Pemilik Risiko / Risk Owner:
aktivitas roll-out.
Especially for the technology business, unadjusted storage capacities CEO COO Logistik & Gudang
with the increment of production targets, may impact the unavailability/ Logistic & Warehouse
limitation of materials to carry out roll-out activities.
Pilar usaha yang terdampak dan penilaian risiko / Affected business
pillar and risk assessment:
Aktivitas Mitigasi: Mitigation Actions:
1. Melakukan perencanaan pembelian yang disesuaikan dengan jumlah 1. Carry out the purchasing plan that is adjusted to the amount of
persediaan, kapasitas gudang, dan rencana roll-out inventory, warehouse capacity, and roll-out plans
2. Melakukan strategic sourcing 2. Perform strategic sourcing
Indikator Risiko Utama / Key Risk Indicator:
Ketidaktersediaan material untuk melaksanakan aktivitas roll-out / Unavailability of material to carry out roll-out activities
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Corporate Governance
Risiko Proyek / Project Risk
Dampak pada Bisnis / Impact on Business: Jenis Risiko / Type of Risk:
Untuk bisnis teknologi, peningkatan target home-pass yang signifikan Eksternal / External
berpotensi mengakibatkan (i) kegagalan tim untuk menyelesaikan
pekerjaan sesuai dengan anggaran biaya, jadwal, dan kualitas pekerjaan Pemilik Risiko / Risk Owner:
yang telah ditetapkan dan (ii) hilangnya peluang memperoleh tambahan
pendapatan karena keterlambatan tim dalam menyelesaikan pekerjaan.
CEO COO CFO
Dengan mempertimbangkan kondisi di atas, maka risiko proyek untuk
bsinis teknologi tetap berada pada tingkatan “kritis”. Proyek
Project
For the technology business, significant increase in the home-passes
target has the potential to result in (i) the team’s failure to complete the Pilar usaha yang terdampak dan penilaian risiko / Business pillar
work according to the determined budget, schedule, and quality of work affected and risk asessment:
and (ii) the loss of opportunity to obtain additional revenue due to the
team’s delay in completing the work.
By considering the conditions above, the project risk for the technology
business remains at the “critical” level.
Aktivitas Mitigasi: Mitigation Actions:
1. Membentuk tim manajemen proyek yang handal 1. Establish reliable project management teams
2. Melaksanakan manajemen risiko proyek 2. Implement project risk management
3. Menunjuk kontraktor dan/atau pemasok yang memiliki reputasi baik 3. Appoint contractors and/or suppliers who have good reputation
4. Menambahkan klausul penalti dalam kontrak kerja jika kontraktor 4. Add a penalty clause in the work contract if contractor performs
memiliki kinerja di bawah standar below standard
5. Melakukan pemantauan harian untuk pelaksanaan aktivitas roll-out 5. Carry out daily monitoring for the implementation of roll-out activities
Indikator Risiko Utama / Key Risk Indicator:
Keterlambatan penyelesaian aktivitas roll-out / Delays in completing the roll-out activities
Rencana Kerja untuk Tahun 2024 Work Plan for 2024
Unit Manajemen Risiko akan terus berupaya meningkatkan The Risk Management Unit will continue to seek to improve
efektivitas manajemen risiko secara berkesinambungan, the effectiveness of risk management on an ongoing basis, in
sejalan dengan pengembangan usaha Perseroan. line with the Company’s business development.
Untuk tahun 2024, Unit Manajemen Risiko berencana For 2024, the Risk Management Unit plans to undertake the
melakukan beberapa pengembangan sebagai berikut: following developments:
• mengadakan pelatihan untuk meningkatkan kompetensi • conduct training to improve the competency of for risk
pemilik risiko dan risk facilitator terkait implementasi owners and risk facilitators related to the implementation
manajemen risiko ISO 31000:2018 (jika dibutuhkan) of risk management ISO 31000:2018 (if needed)
• meningkatkan kompetensi dan keterampilan personil Unit • improve the competence and skills of Risk Management
Manajemen Risiko dengan mengikutsertakan personil ke Unit personnel by involving personnel in seminars,
dalam seminar, lokakarya, atau pelatihan workshops, or trainings
• melakukan penilaian risiko Perseroan dan entitas anak • conduct periodic risk assessments on the Company and
secara berkala dan melaporkannya kepada pihak yang subsidiaries and report them to related parties
terkait
• melakukan penilaian risiko Perseroan dan entitas • conduct risk assessments of the Company and subsidiaries
anak dalam rangka pemenuhan persyaratan untuk to fulfill the requirements to obtain ISO certification (if
mendapatkan sertifikasi ISO (jika dibutuhkan) needed)
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Governansi Korporat SEKRETARIS PERUSAHAAN Corporate Secretary Sekretaris Perusahaan adalah orang perseorangan atau A Company Secretary is an individual or person in charge of penanggung jawab dari unit kerja yang menjalankan a work unit who carries out corporate secretarial functions. fungsi kesekretariatan perusahaan. Sekretaris Perusahaan The Corporate Secretary is responsible for carrying out the bertanggung jawab dalam melakukan koordinasi internal antar internal coordination among the Company’s organs, being organ Perseroan, menjadi penghubung yang menjembatani a liaison that bridges the Company’s interests with external kepentingan Perseroan dengan pihak eksternal, dan parties, and ensuring the Company’s compliance with the memastikan kepatuhan Perseroan kepada peraturan dan GCG rules and principles. prinsip-prinsip GCG. Sekretaris Perusahaan diangkat dan diberhentikan The Corporate Secretary is appointed and dismissed based berdasarkan keputusan Direksi dan bertanggung jawab on the decision of the Board of Directors and is accountable kepada Direksi. to the Board of Directors. Piagam Sekretaris Perusahaan Charter of Corporate Secretary Dalam melaksanakan tugas dan tanggung jawabnya, In performing its duties and responsibilities, the Corporate Sekretaris Perusahaan berpedoman kepada Piagam Secretary is guided by the Charter of Corporate Secretary Sekretaris Perusahaan yang telah disahkan oleh Direksi pada which was approved by the Board of Directors on August tanggal 14 Agustus 2017. Piagam Sekretaris Perusahaan ini 14, 2017. This Charter of Corporate Secretary was prepared dibuat dengan berlandaskan pada Peraturan OJK No. 35/ based on OJK Regulation No. 35/POJK.04/2014 on Corporate POJK.04/2014 tentang Sekretaris Perusahaan Emiten atau Secretary of Issuers or Public Companies. Perusahaan Publik. Piagam Sekretaris Perusahaan memuat hal-hal sebagai The Charter of Corporate Secretary covers the following berikut: items: • Landasan Hukum • Legal Basis • Nilai dan Etika • Values and Ethics • Kriteria • Criteria • Pengangkatan dan Pemberhentian • Appointment and Dismissal • Fungsi, Tugas, dan Tanggung Jawab • Duties, Authorities, and Responsibilities • Pengembangan • Development • Pelaporan • Reporting • Larangan • Prohibitions Dengan berpedoman kepada Piagam Sekretaris Perusahaan, With guidance from the Charter of the Corporate Secretary, Sekretaris Perusahaan diharapkan dapat melaksanakan tugas the Corporate Secretary is expected to be able to carry dan tanggung jawabnya secara efisien, transparan, akuntabel, out his duties and responsibilities efficiently, transparently, dan independen sesuai dengan peraturan perundang- accountably, and independently in accordance with undangan yang berlaku. applicable laws and regulations. Piagam Sekretaris Perusahaan telah dipublikasikan dalam situs The Charter of Corporate Secretary is available on the web Perseroan dan akan ditinjau secara berkala sebagaimana Company’s website and will be reviewed periodically as diperlukan. necessary. 292 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Tugas dan Tanggung Jawab Duties and Responsibilities of
Sekretaris Perusahaan the Corporate Secretary
Tugas dan tanggung jawab Sekretaris Perusahaan diatur dalam The duties and responsibilities of the Corporate Secretary are
Piagam Sekretaris Perusahaan. stipulated in the Charter of the Corporate Secretary.
a. melaksanakan tugas dan peran sebagai penghubung a. managing the duties and roles as liaison between the
antara Perseroan dengan pemangku kepentingan terutama Company and stakeholders, especially shareholders, capital
pemegang saham, otoritas pasar modal, dan masyarakat, market authorities, and the community, in accordance with
sesuai dengan peraturan perundang-undangan yang berlaku prevailing laws and regulations to enhance the Company’s
sehingga dapat meningkatkan pelayanan Perseroan kepada services to stakeholders in relation to the Company.
pemangku kepentingan dalam kaitannya dengan Perseroan.
b. memastikan dan memberikan masukan bahwa tindakan- b. ensuring that actions taken by the Company, including
tindakan yang dilakukan Perseroan, termasuk seluruh all members of the Board of Directors and the Board of
jajaran Direksi dan Dewan Komisaris, adalah sesuai dengan Commissioners, are consistent with Company’s Articles
Anggaran Dasar Perseroan, Nilai Perseroan, peraturan of Association, Company’s Values, relevant rules and
perundang-undangan yang relevan, serta pedoman tata regulations, and good corporate governance guidelines.
kelola perusahaan yang baik.[ACGS E.3.7.] [ACGS E.3.7.]
c. menjaga keseimbangan hak dan kewajiban antara pemegang c. maintaining the balance of rights and obligations between
saham, Direksi, Dewan Komisaris, dan pemangku kepentingan shareholders, the Board of Directors, the Board of
lainnya untuk mencapai tujuan Perseroan. [ACGS E.3.7.] Commissioners, and other stakeholders to achieve the
Company’s objectives. [ACGS E.3.7.]
d. mengikuti perkembangan pasar modal khususnya peraturan d. monitoring the development of the capital market,
perundang-undangan yang berlaku di bidang pasar modal particularly in relation to capital market laws and regulations
dan menyampaikan perkembangan tersebut kepada Direksi and advising such developments to the Board of Directors
dan Dewan Komisaris. [ACGS E.3.7.] and the Board of Commissioners. [ACGS E.3.7.]
e. mengelola Daftar Pemegang Saham dengan bekerja sama e. managing the register of shareholders, in collaboration with
dengan Biro Administrasi Efek Perusahaan. the Company’s Share Registrar.
f. membantu Direksi dan Dewan Komisaris dalam pelaksanaan f. assisting the Board of Directors and the Board of
tata kelola perusahaan yang meliputi: [ACGS E.3.7.] Commissioners in implementing good corporate governance,
which includes: [ACGS E.3.7.]
i. pembuatan dan penyampaian keterbukaan informasi i. disclosure of the relevant information regarding the
terkait kegiatan usaha Perseroan, aksi korporasi, transaksi Company’s business, corporate actions, material
material, atau transaksi afiliasi kepada publik dan otoritas transactions, or affiliated transactions to the public and
pasar modal, termasuk ketersediaan informasi pada situs capital market authority, including the availability of
Perseroan. information on the Company’s website.
ii. penyampaian laporan keuangan dan laporan tahunan ii. submission of financial statements and annual report to
kepada Otoritas Jasa Keuangan dan Bursa Efek Indonesia Indonesia Financial Services Authority and Indonesia Stock
tepat waktu. Exchange on time.
iii. penyelenggaraan dan dokumentasi RUPS dan Paparan iii. organizing and documenting the GMS and the Public
Publik sesuai dengan peraturan yang berlaku di bidang Expose in accordance with applicable regulations in the
pasar modal. capital market.
iv. penyelenggaraan dan dokumentasi rapat Direksi dan iv. organizing and documenting the meetings of the Board of
Dewan Komisaris. Directors and the Board of Commissioners.
v. pelaksanaan program orientasi perusahaan bagi anggota v. organizing corporate orientation programs for the new
baru Direksi dan/atau Dewan Komisaris. members of the Board of Directors and/or the Board of
Commissioners.
Profil Sekretaris Perusahaan Profile of the Corporate Secretary
Susan Chandra
Sekretaris Perusahaan
Corporate Secretary
Ibu Susan Chandra, Warga Negara Indonesia, berusia Mrs. Susan Chandra, an Indonesian citizen, 50 years old,
50 tahun, berdomisili di Jakarta. Beliau diangkat sebagai domiciled in Jakarta. She was appointed as Corporate
Sekretaris Perusahaan pada tanggal 3 Februari 2017, Secretary on February 3, 2017, based on the Decree of the
berdasarkan Surat Keputusan Direksi Perseroan tanggal Board of Directors of the Company dated January 26, 2017.
26 Januari 2017. Beliau tidak merangkap jabatan apapun di She does not hold any concurrent positions in other public
perusahaan publik lainnya. companies.
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Governansi Korporat
Beliau meraih gelar Sarjana Ilmu Administrasi Niaga dari She received her bachelor’s degree in business administration
Universitas Katolik Indonesia Atma Jaya, Jakarta, pada tahun from Universitas Katolik Indonesia Atma Jaya, Jakarta, in
1996. Beliau telah menyelesaikan seluruh program pendidikan 1996. She had completed all basic education programs for the
dasar profesi sekretaris perusahaan yang diselenggarakan corporate secretary profession organized by the Indonesian
oleh Indonesian Corporate Secretary Association (ICSA) pada Corporate Secretary Association (ICSA) in 2022 and met ICSA
tahun 2022 dan memenuhi pendidikan keberlanjutan ICSA. sustainability education.
Sebelum bergabung dengan Perseroan, beliau bekerja di PT Prior to joining the Company, she previously worked at PT
Bank Modern Tbk, PT Harita Kencana Securities, PT Deloitte Bank Modern Tbk, PT Harita Kencana Securities, PT Deloitte
Konsultan Indonesia, dan GEMS. Konsultan Indonesia, and GEMS.
Beliau tidak memiliki hubungan afiliasi dengan anggota She is not affiliated with any member of the Board of
Dewan Komisaris, anggota Direksi, Pengendali, ataupun Commissioners, any member of the Board of Directors, the
Pemegang Saham Utama Perseroan. Controllers, or the Main Shareholder of the Company.
Kriteria Pengangkatan Appointment Criteria for
Sekretaris Perusahaan the Corporate Secretary
Perseroan menetapkan persyaratan umum bagi orang perorangan untuk The Company has established general requirements for individuals to
dapat menjabat sebagai Sekretaris Perusahaan, sebagai berkut: be appointed as the Corporate Secretary, as follows:
a. cakap melakukan perbuatan hukum a. capability to perform legal action
b. memiliki pengetahuan dan pemahaman di bidang hukum, keuangan, b. knowledge and understanding in law, finance, and corporate
dan tata kelola perusahaan governance
c. memahami kegiatan usaha Perseroan c. knowledge and understanding of Company’s business activities
d. dapat berkomunikasi dengan baik d. ability to interact and communicate effectively
e. berdomisili di Indonesia e. being domiciled in Indonesia
f. tidak memiliki rangkap jabatan di perusahaan publik lainnya f. not having multiple positions in any other public company
Pengangkatan dan Pemberhentian Sekretaris Perusahaan Appointment and Dismissal of the Corporate Secretary
Sekretaris Perusahaan diangkat dan diberhentikan berdasarkan keputusan The Corporate Secretary is appointed and dismissal by the Board of
Direksi dan bertanggung jawab kepada Direksi. Directors and is responsible to the Board of Directors.
Sekretaris Perusahaan dapat dirangkap oleh seorang anggota Direksi The Corporate Secretary can be concurrently assumed by a member of
dan dapat dilaksanakan oleh unit kerja yang dipimpin oleh seorang the Board of Directors and performed by a work unit led by the person
penanggung jawab. in charge.
Dalam hal terjadi kekosongan Sekretaris Perusahaan, Direksi harus In the event of a vacancy of the Corporate Secretary, the Board of
menunjuk pengganti dalam waktu 60 (enam puluh) hari terhitung sejak Directors shall appoint a replacement within 60 (sixty) days since the
terjadinya kekosongan tersebut. Selama terjadi kekosongan Sekretaris occurrence of such vacancy. During the vacancy period of the Corporate
Perusahaan, Sekretaris Perusahaan dapat dirangkap oleh seorang Secretary, the Corporate Secretary’s functions can be concurrently
anggota Direksi atau individu yang ditunjuk sementara untuk menjadi carried out by a member of the Board of Directors or a temporarily
Sekretaris Perusahaan tanpa memperhatikan persyaratan Sekretaris appointed individual regardless of the requirements as stipulated in OJK
Perusahaan sebagaimana diatur dalam Peraturan OJK No. 35/2014. Regulation No.35/2014.
Perseroan wajib memberitahukan OJK dan BEI mengenai pengangkatan The Company is required to inform OJK and IDX regarding the
dan pemberhentian Sekretaris Perusahaan dan memuat dalam appointment and termination of the Corporate Secretary and disclose
situs Perseroan mengenai pengangkatan dan pemberhentian serta on the Company’s website regarding the appointment and termination
kekosongan Sekretaris Perusahaan selambat-lambatnya 2 (dua) hari kerja and the vacancy of the Corporate Secretary no later than 2 (two)
setelah terjadinya pengangkatan dan pemberhentian serta kekosongan working days after the appointment or dismissal and the vacancy of the
Sekretaris Perusahaan. Corporate Secretary.
Pelaksanaan Tugas Sekretaris Implementation of Corporate Secretary
Perusahaan pada Tahun 2023 Duties in 2023
Sekretaris Perusahaan telah melaksanakan tugasnya sesuai The Corporate Secretary had carried out her duties in
dengan Piagam Sekretaris Perusahaan. accordance with the Charter of Corporate Secretary.
Pelaksanaan tugas Sekretaris Perusahaan selama tahun 2023, Duties performed by the Corporate Secretary during 2023,
antara lain sebagai berikut: among others, were as follows:
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Corporate Governance
Tugas Pelaksanaan Tugas
Duties Implementation of Duties
Melaksanakan fungsi komunikasi internal yaitu • Memastikan terjalinnya komunikasi yang efektif antar organ Perseroan
dengan melaksanakan tugas dan peran sebagai • Melakukan komunikasi internal kepada karyawan Perseroan terkait perubahan peraturan
penghubung di dalam perusahaan dan mengkoordinasikan pelaksanaan peraturan tersebut
Perform the internal communication function, • Ensured the establishment of effective communication between the Company’s organs
namely by performing the duties and roles as the • Conducted internal communication to relevant Company’s employees in relation to
liaison within the company regulatory changes and coordinated the implementation of such regulations
Melaksanakan fungsi komunikasi eksternal yaitu • Melakukan komunikasi eksternal dengan melakukan korespondensi dengan dan
dengan melaksanakan tugas dan peran sebagai pelaporan kepada institusi pasar modal maupun pihak eksternal lainnya yang terkait
penghubung antara Perseroan dengan pemangku • Menyediakan informasi material yang relevan secara tepat waktu terkait dengan Perseroan
kepentingan lainnya terutama pemegang saham, dan aksi korporasi Perseroan sesuai dengan keperluan pemegang saham, masyarakat,
otoritas pasar modal, dan masyarakat media, dan calon investor
• Memastikan bahwa akses komunikasi yang tersedia memungkinkan para pemangku
kepentingan untuk menyampaikan saran, masukan, dan keluhan dengan efektif
• Menyesuaikan konten situs web Perseroan sesuai dengan Peraturan OJK No. 8/
POJK.04/2015 tentang Situs Web Emiten atau Perusahaan Publik
Perform the external communication function, • Conducted external communication by corresponding with and reporting to capital
namely by performing the duties and roles as the market institutions and other related external parties
liaison officer between the Company and other • Provided relevant material information in a timely manner related to the Company and
stakeholders, especially the shareholders, capital the Company’s corporate actions in accordance with the needs of the shareholders,
market authorities, and the public public, media, and potential investors
• Ensured that the available communication access allows stakeholders to convey
suggestions, feedback, and complaints effectively
• Adjusted the content of the Company’s website in accordance with OJK Regulation No.
8/POJK.04/2015 on Website of Issuers or Public Companies
Membantu Direksi dan Dewan Komisaris dalam • Memastikan bahwa pelaksanaan tugas dan tanggung jawab setiap organ Perseroan
melaksanakan GCG sesuai dengan piagam Dewan Komisaris, Direksi, dan komite
[ACGS E.3.7.] • Mengelola dokumen perusahaan
• Memastikan bahwa Perseroan memelihara validitas dokumen dan perizinan yang
dimilikinya
• Memastikan pemenuhan kepatuhan Perseroan terhadap peraturan perundang-undangan
yang berlaku terutama di bidang pasar modal
• Mengikuti perkembangan pasar modal khususnya peraturan-peraturan baru yang
diterbitkan oleh OJK dan BEI pada tahun 2023
• Memberikan update mengenai peraturan perundang-undangan baru yang berlaku
kepada Dewan Komisaris, Direksi, dan divisi/unit terkait di dalam Perseroan
• Memberikan masukan kepada Dewan Komisaris dan Direksi Perseroan terkait dengan
kepatuhan terhadap peraturan perundang-undangan yang berlaku terutama di bidang
pasar modal
• Memantau dan mengarsip daftar pemegang saham yang diterbitkan oleh Biro
Administrasi Efek
• Mempersiapkan penyelenggaraan, menghadiri, dan membuat minuta Rapat Dewan
Komisaris dan Direksi
• Mengkoordinasikan penyelenggaraan RUPST pada tanggal 2 Mei 2023
• Mengkoordinasikan penyelenggaraan RUPSLB pada tanggal 2 Mei 2023
• Mengkoordinasikan penyelenggaraan Paparan Publik pada tanggal 6 Desember 2023
• Mempersiapkan rencana kunjungan bagi anggota Dewan Komisaris dan komite ke lokasi
kantor dan proyek entitas anak terpilih
• Membantu Komite Nominasi dan Remunerasi dalam pengadaan evaluasi kinerja Dewan
Komisaris, Direksi, dan komite
• Membantu Komite Nominasi dalam mempersiapkan rencana pelatihan bagi anggota
Dewan Komisaris, Direksi, dan komite
• Membantu memantau pemenuhan pelatihan bagi anggota Dewan Komisaris Direksi, dan
Komite
• Mengkoordinasikan, mempersiapkan, dan menyampaikan Laporan Tahunan, Laporan
Keuangan, dan/atau laporan lainnya kepada OJK, BEI, dan lembaga lainnya yang relevan
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 295
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Governansi Korporat
Tugas Pelaksanaan Tugas
Duties Implementation of Duties
Assist the Board of Directors and the Board of • Ensured that the implementation of the duties and responsibilities of each organ of the
Commissioners in implementing GCG Company is in accordance with the charters of the Board of Commissioners, Directors,
[ACGS E.3.7.] and committees
• Managed company documents
• Ensured that the Company maintains the validity of its licenses and permits
• Ensured the Company’s compliance with prevailing laws and regulations, especially in the
capital market sector
• Kept track of new capital market regulations issued by OJK and IDX in 2023
• Provided updates on the new laws and regulations to the Board of Commissioners, Board
of Directors, and related divisions/units within the Company
• Provided inputs to the Board of Commissioners and the Board of Directors of the
Company in relation to compliance with prevailing laws and regulations, especially in the
capital market sector
• Monitored and archived the Shareholder Register issued by the Share Administration
Bureau
• Prepared the holding of, attended, and issued the minutes of the meetings of the Board
of Commissioners and the Board of Directors
• Coordinated the holding of the AGM on May 2, 2023
• Coordinated the holding of the EGM on May 2, 2023
• Coordinated the holding of the Public Expose on December 6, 2023
• Prepared plans for members of the Board of Commissioners and committees to visit
selected subsidiary’s offices and project sites
• Assisted the Nomination and Remuneration Committee in conducting performance
evaluations for the Board of Commissioners, Board of Directors, and committees
• Assisted the Nomination and Remuneration Committee in preparing training plans for the
Board of Commissioners, Board of Directors, and committees
• Helped monitor the fulfillment of training for the Board of Commissioners, Board of
Directors, and committees
• Coordinated, prepared, and submitted the Annual Report, Financial Statements, and/or
other reports to OJK, IDX, and other relevant institutions
Peningkatan Kompetensi bagi Competency Development for the
Sekretaris Perusahaan Corporate Secretary
Sekretaris Perusahaan dituntut untuk memiliki pengetahuan The Company understands that the Corporate Secretary is
dan pemahaman dalam bidang hukum, keuangan, dan tata required to have knowledge and understanding in the fields
kelola perusahaan. Untuk membantu penguatan pemahaman of law, finance, and corporate governance. To help strengthen
dan kompetensi Sekretaris Perusahaan, Perseroan mendukung the understanding and competence of the Corporate
Sekretaris Perusahaan untuk aktif dalam mengikuti lokakarya/ Secretary, the Company supports its Corporate Secretary
pelatihan/seminar yang relevan dan bermanfaat untuk to actively participate in workshops/training/seminars that
mengembangkan kompetensinya, terutama dalam hal are relevant and beneficial to develop her competence,
penerapan GCG di dalam Perseroan, dengan memperhatikan especially those related to the implementation of GCG
praktik terbaik yang berlaku pada asosiasi profesi baik di within the Company, taking into account the best practices
tingkat nasional maupun internasional. [ACGS E.3.8.] applicable to professional associations both in national and
international level. [ACGS E.3.8.]
Lokakarya/pelatihan/seminar yang telah diikuti Sekretaris Workshop/training/seminar attended by the Corporate
Perusahaan pada tahun 2023, adalah sebagai berikut: Secretary during 2023, were as follows:
Nama & Jabatan Lokakarya/Pelatihan/Seminar Tempat, Tanggal Penyelenggara
Name & Position Workshop/Training/Seminar Location, Date Organizer
Susan Chandra Membuka Peluang melalui Peningkatan ESG Rating - Unlocking Jakarta, BEI, PwC
Sekretaris Perusahaan Opportunities Through ESG Rating Improvements 19 January 2023 IDX, PwC
Corporate Secretary
Indonesia Economic Outlook 2023: Opportunities & Challenges Jakarta, ICSA
26 January 2023
Executive Gathering Jakarta, Sinarmas
30 January 2023
Introduction: Gender Equality and Women Empowerment Principles - Jakarta, BEI
How to Implement in Business Sectors 14 March 2023 IDX
296 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Nama & Jabatan Lokakarya/Pelatihan/Seminar Tempat, Tanggal Penyelenggara
Name & Position Workshop/Training/Seminar Location, Date Organizer
eASY.KSEI Batch-3 Jakarta, KSEI
16 May 2023
SMM Legal Talks - UU P2SK Jakarta, GEMS
29 May 2023
The Future of Sustainability Reporting Jakarta, OJK, BEI, GRI
13 June 2023 OJK, IDX, GRI
SMM Legal Talks - UU Omnibus Law & Peraturan KPPU Jakarta, GEMS
23 June 2023
Sosialisasi Peraturan Nomor I-L, I-X, dan II-X Jakarta, BEI
26 June 2023 IDX
Pendalaman POJK No. 42/POJK.04/2020 tentang Transaksi Afiliasi Jakarta, ICSA, OJK
dan Transaksi Benturan Kepentingan dan POJK No. 17/POJK.04/2020 13 July 2023
tentang Transaksi Material dan Perubahan Kegiatan Usaha Utama
Perubahan Peraturan Nomor I-V tentang Ketentuan Khusus Pencatatan Jakarta, BEI
Saham dan Efek Bersifat Ekuitas Selain Saham yang Diterbitkan oleh 3 August 2023 IDX
Perusahaan Tercatat di Papan Akselerasi
Pendalaman SEOJK No. 33/SEOJK.04/2022 tentang Pedoman Jakarta, ICSA
Pelaksanaan Penawaran Efek yang Bukan Merupakan Penawaran Umum 24 August 2023
Bincang UMKM - Maju Bersama Wiki Wirausaha Jakarta, Sinarmas
28 August 2023
Forum Dialog: Tren, Inovasi, dan Peluang Energi Terbarukan Jakarta, Sinarmas
14 September 2023
Financial Technology & Ekosistem Ekonomi Digital Jakarta, Perseroan
21 September 2023 the Company
Strategi Penambangan Batu Bara & TJSL Jakarta, Perseroan
21 September 2023 the Company
Kebijakan Hilirisasi & Larangan Ekspor Mineral: Dampak dan Jakarta, Perseroan
Implikasinya 5 October 2023 the Company
Ecosystem of Accounting Profession Jakarta, Perseroan
5 October 2023 the Company
Potensi Bisnis EBT dan Pengembangan Industri Baterai di Indonesia Jakarta, Perseroan
13 October 2023 the Company
Menuju Net Zero Emission Jakarta, Perseroan
13 October 2023 the Company
Market Surveillance, Sosialisasi POJK No. 13/POJK.04/2023, Jakarta, BEI
Mekanisme PMK Pasar Modal, dan Sosialisasi POJK No. 15/ 23 October 2023 IDX
POJK.04/2023
Pendalaman POJK No. 15/POJK.04/2020 tentang Rencana Jakarta, ICSA, OJK
Penyelenggaraan dan Rapat Umum Pemegang Saham Perusahaan 23 November 2023
Terbuka
Sosialisasi POJK Nomor 9 Tahun 2023 tentang Penggunaan Jasa Jakarta, OJK
Akuntan Publik dan Kantor Akuntan Publik dalam Kegiatan Jasa 27 November 2023
Keuangan
Economic Outlook 2024: Penguatan Ekonomi Indonesia Jakarta, ICSA
14 December 2023
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 297
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Governansi Korporat
KETERBUKAAN INFORMASI
Information Disclosure
Perseroan senantiasa berupaya melakukan keterbukaan The Company always seeks to disclose information that is
informasi yang akurat, tepat waktu, dan mudah diakses oleh accurate, timely, and easily accessible to all stakeholders.
seluruh pemangku kepentingan.
Keterbukaan Informasi beserta laporan yang telah Information Disclosures and reports submitted by the
disampaikan Perseroan kepada OJK dan BEI selama tahun Company to OJK and IDX throughout 2023 were as follows:
2023 adalah sebagai berikut:
Topik Perihal Tanggal
Topic Regards Date
Laporan Tahunan Laporan Tahunan (dan Keberlanjutan) 2022 [ACGS D.8.2.] April 7, 2023
Annual Report Annual Report (and Sustainability) 2022 [ACGS D.8.2.]
Laporan Keuangan Laporan Keuangan Konsolidasian Interim per 30 September 2022 [ACGS D.8.1.] January 30, 2023
Financial Statements [ACGS (B)D.1.1.]
Interim Consolidated Financial Statements as of September 30, 2022 [ACGS D.8.1.] [ACGS (B)
D.1.1.]
Laporan Keuangan Konsolidasian Tahunan 2022 March 14, 2023
Annual Consolidated Financial Statements 2022
Rencana Penyampaian Laporan Keuangan Konsolidasian Interim per 31 Maret 2023 May 3, 2023
Plan for Submission of Interim Consolidated Financial Statements as of March 31, 2023
Laporan Keuangan Konsolidasian Interim per 31 Maret 2023 June 29, 2023
Interim Consolidated Financial Statements as of March 31, 2023
Rencana Penyampaian Laporan Keuangan Konsolidasian Interim per 30 Juni 2023 July 3, 2023
Plan for Submission of Interim Consolidated Financial Statements as of June 30, 2023
Laporan Keuangan Konsolidasian Interim per 30 Juni 2023 August 29, 2023
Interim Consolidated Financial Statements as of June 30, 2023
Rencana Penyampaian Laporan Keuangan Konsolidasian Interim per 30 September 2023 October 16, 2023
Plan for Submission of Interim Consolidated Financial Statements as of September 30, 2023
Laporan Keuangan Konsolidasian Interim per 30 September 2023 November 30, 2023
Interim Consolidated Financial Statements as of September 30, 2023
Laporan Bulanan Laporan Bulan Oktober - Desember 2022 January 9, 2023
Aktivitas Eksplorasi October - December 2022 Report
Monthly Report of
Exploration Activities Laporan Bulan Januari - Maret 2023 April 6, 2023
January - March 2023 Report
Laporan Bulan April - Juni 2023 July 11, 2023
April - June 2023 Report
Laporan Bulan Juli - September 2023 October 9, 2023
July - September 2023 Report
Laporan Bulanan Laporan Bulan Desember 2022 January 10, 2023
Registrasi Pemegang December 2022 Report
Efek
Monthly Report of
Laporan Bulan Januari 2023 February 6, 2023
Securities Holders
January 2023 Report
Registration
Laporan Bulan Februari 2023 March 6, 2023
February 2023 Report
Laporan Bulan Maret 2023 April 6, 2023
March 2023 Report
Laporan Bulan April 2023 May 8, 2023
April 2023 Report
298 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Topik Perihal Tanggal
Topic Regards Date
Laporan Bulan Mei 2023 June 7, 2023
May 2023 Report
Laporan Bulan Juni 2023 July 11, 2023
June 2023 Report
Laporan Bulan Juni 2023 (koreksi) July 12, 2023
June 2023 Report (correction)
Laporan Bulan Juli 2023 August 8, 2023
July 2023 Report
Laporan Bulan Agustus 2023 September 6, 2023
August 2023 Report
Laporan Bulan September 2023 October 9, 2023
September 2023 Report
Laporan Bulan Oktober 2023 November 9, 2023
October 2023 Report
Laporan Bulan November 2023 December 6, 2023
November 2023 Report
RUPST 2023 Pemberitahuan Rencana RUPST ke OJK March 14, 2023
AGM 2023 Notification of AGM Holding Plan to OJK
Pengumuman RUPST March 23, 2023
Announcement of AGM
Pemanggilan RUPST April 7, 2023
Notice of AGM
Ringkasan Risalah RUPST May 2, 2023
Summary of Minutes of the AGM
Risalah RUPST May 25, 2023
Minutes of AGM
RUPSLB Des 2022 Pembatalan RUPSLB March 14, 2023
EGM Dec 2022 Cancellation of EGM
RUPSLB 2023 Pemberitahuan Rencana RUPSLB ke OJK March 14, 2023
EGM 2023 Notification of EGM Holding Plan to OJK
Pengumuman RUPSLB March 23, 2023
Announcement of EGM
Pemanggilan RUPSLB April 7, 2023
Notice of EGM
Ringkasan Risalah RUPSLB May 2, 2023
Summary of Minutes of the EGM
Risalah RUPSLB May 25, 2023
Minutes of EGM
Paparan Publik Rencana Penyelenggaraan Paparan Publik Tahunan November 22, 2023
Public Expose Annual Public Expose Holding Plan
Penyampaian Materi Paparan Publik Tahunan November 30, 2023
Submission of Annual Public Expose Presentation Materials
Laporan Hasil Paparan Publik December 6, 2023
Report on the Holding of Public Expose
Lainnya Perubahan Fasilitas Pinjaman kepada Entitas Anak Perseroan January 12, 2023
Others Changes in Loan Facilities to the Company’s Subsidiary
Pengalihan Saham January 26, 2023
Transfer of Shares
Rencana Transaksi Material Restrukturisasi Entitas Anak Perseroan March 18, 2023
Proposed Material Transaction on Restructuring of the Company’s Subsidiaries
Rencana Transaksi Material Restrukturisasi Entitas Anak Perseroan March 23, 2023
Proposed Material Transaction on Restructuring of the Company’s Subsidiaries
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 299
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Governansi Korporat
Topik Perihal Tanggal
Topic Regards Date
Peningkatan Modal di Entitas Anak April 11, 2023
Capital Increase in Subsidiary
Tanggapan Perseroan atas Permintaan Penjelasan BEI April 26, 2023
Company Response to IDX’s Request for Explanation
Rencana Transaksi Material Restrukturisasi Entitas Anak Perseroan April 26, 2023
Proposed Material Transaction on Restructuring of the Company’s Subsidiaries
Penunjukan KAP dan/atau AP May 30, 2023
Appointment of KAP and/or AP
Rencana Pembelian Kembali Saham June 19, 2023
Share Buyback Plan
Transaksi Penjaminan Saham June 26, 2023
Shares Guarantee Transaction
Perubahan Susunan Komite Audit July 3, 2023
Changes in Audit Committee Composition
Perubahan Susunan Komite Nominasi dan Remunerasi July 3, 2023
Changes in Nomination and Remuneration Committee Composition
Perubahan Susunan Komite Manajemen Risiko July 3, 2023
Changes in Risk Management Committee Composition
Fasilitas Pinjaman kepada Entitas Anak Perseroan July 4, 2023
Loan Facilities to the Company’s Subsidiary
Restrukturisasi Internal Entitas Anak July 13, 2023
Internal Restructuring of Subsidiaries
Peningkatan Modal di Entitas Anak July 17, 2023
Capital Increase in Subsidiary
Restrukturisasi Internal Entitas Anak July 17, 2023
Internal Restructuring of Subsidiaries
Pendirian Entitas Anak July 21, 2023
Establishment of a Subsidiary
Pendirian Entitas Anak August 9, 2023
Establishment of a Subsidiary
Pelaksanaan Transaksi Material Restrukturisasi Entitas Anak Perseroan August 10, 2023
Implementation of Material Transaction on Restructuring of the Company’s subsidiaries
Laporan Perubahan Kepemilikan Saham Perseroan August 10, 2023
Report of Change in Company Share Ownership
Tanggapan Perseroan atas Permintaan Penjelasan BEI August 10, 2023
Company Response to IDX’s Request for Explanation
Laporan Hasil Pelaksanaan Pembelian Kembali Saham Perseroan August 15, 2023
Report on the Result of the Implementation of Company’s Share Buyback
Laporan Pembelian Kembali Saham Perseroan August 16. 2023
Report on Company’s Share Buyback
Pelaksanaan Transaksi Material Restrukturisasi Entitas Anak Perseroan August 21, 2023
Implementation of Material Transaction on Restructuring of the Company’s subsidiaries
Laporan Perubahan Kepemilikan Saham Perseroan August 21, 2023
Report of Change in Company Share Ownership
Penjualan Saham Entitas Anak August 25, 2023
Sale of Shares of Subsidiary
Laporan Perubahan Kepemilikan Saham Perseroan August 25, 2023
Report of Change in Company Share Ownership
Laporan Hasil Pelaksanaan Pembelian Kembali Saham Perseroan August 29, 2023
Report on the Result of the Implementation of Company’s Share Buyback
Laporan Hasil Pelaksanaan Pembelian Kembali Saham Perseroan August 30, 2023
Report on the Result of the Implementation of Company’s Share Buyback
Laporan Hasil Pelaksanaan Pembelian Kembali Saham Perseroan August 31, 2023
Report on the Result of the Implementation of Company’s Share Buyback
300 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Topik Perihal Tanggal
Topic Regards Date
Laporan Hasil Pelaksanaan Pembelian Kembali Saham Perseroan September 13, 2023
Report on the Result of the Implementation of Company’s Share Buyback
Laporan Hasil Pelaksanaan Pembelian Kembali Saham Perseroan September 14, 2023
Report on the Result of the Implementation of Company’s Share Buyback
Laporan Hasil Pelaksanaan Pembelian Kembali Saham Perseroan September 15, 2023
Report on the Result of the Implementation of Company’s Share Buyback
Laporan Perubahan Kepemilikan Saham Perseroan September 18, 2023
Report of Change in Company Share Ownership
Laporan Perubahan Kepemilikan Saham Perseroan September 21, 2023
Report of Change in Company Share Ownership
Peningkatan Modal di Entitas Anak November 28, 2023
Capital Increase in Subsidiary
Fasilitas Pinjaman yang Diterima Perseroan December 19, 2023
Loan Facilities Received by the Company
Transaksi Afiliasi berupa Pembelian Pusat Data December 21, 2023
Affiliated Transaction in the form of Purchase of Data Center
Fasilitas Pinjaman yang Diterima Perseroan December 27, 2023
Loan Facilities Received by the Company
Perkara Hukum yang Dihadapi Ongoing Legal Cases
Pada tahun 2023, Perseroan dan entitas anak serta anggota In 2023, the Company and its subsidiaries and members of
Dewan Komisaris dan anggota Direksi Perseroan dan entitas the Board of Commissioners and members of the Board of
anak tidak menghadapi tuntutan maupun perkara hukum Directors of the Company and subsidiaries did not face any
yang material. material lawsuits or legal cases.
Kepatuhan dan Sanksi Administratif Compliance and Administrative
Sanction
Berpegang pada Kode Etik dan Nilai-Nilai Keberlanjutan Adhering to the Company’s Code of Conduct and
Perseroan, manajemen Perseroan senantiasa berupaya Sustainability Values, the Company’s management always
memastikan bahwa Perseroan menjalankan GCG dengan seeks to ensure that the Company carries out GCG ethically,
beretika, akuntabel, transparan, serta dengan memperhatikan accountably, transparently, and with due regard for fairness to
kewajaran untuk menjaga keberlanjutan usaha. maintain business sustainability.
Pada tahun 2023, Perseroan dan entitas anak serta Dewan In 2023, the Company and its subsidiaries as well as member
Komisaris dan Direksi Perseroan dan entitas anak tidak of the Board of Commissioners and member of the Board of
menerima laporan atas pelanggaran dan/atau ketidakpatuhan Directors of the Company and its subsidiaries, did not receive
yang signifikan yang dilakukan oleh Perseroan dan entitas reports of significant violations and/or non-compliance
anak serta Dewan Komisaris dan Direksi Perseroan dan entitas committed by the Company and its subsidiaries as well as
anak terhadap peraturan pasar modal dan/atau kelalaian member of the Board of Commissioners and member of
untuk hal-hal material yang mempengaruhi harga saham dan the Board of Directors of the Company and its subsidiaries
kelangsungan usaha Perseroan dan entitas anak. Perseroan with capital market regulations and/or negligence regarding
dan entitas anak tidak melakukan pelanggaran dan/atau material matters that affect the share price and business
ketidakpatuhan terhadap peraturan yang terkait dengan continuity of the Company and its subsidiaries. The Company
isu ketenagakerjaan, konsumen, perselisihan, komersial, and its subsidiaries did not commit violations and/or
kompetisi, dan lingkungan hidup. [ACGS (P)C.1.1.] [ACGS (P)C.2.1.] non-compliance with regulations related to employment,
[ACGS (P)E.1.1.] consumer, dispute, commercial, competition, and
environmental issues. [ACGS (P)C.1.1.] [ACGS (P)C.2.1.] [ACGS (P)E.1.1.]
Perseroan juga tidak terlibat dalam aktivitas pemasaran The Company was also not involved in any greenwashing
dan komunikasi yang memberikan citra palsu tentang activities. [ACGS (P)C.2.2.]
keberlanjutan lingkungan pada produk atau perusahaan.
[ACGS (P)C.2.2.]
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 301
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Governansi Korporat Program Kepemilikan Saham oleh Management and/or Employees Share Manajemen dan/atau Karyawan dan Ownership Program and Performance Program Pemberian Kompensasi Based Long-Term Compensation Jangka Panjang Berbasis Kinerja Program to the Management and/or kepada Manajemen dan/atau Karyawan Employees Hingga tanggal 31 Desember 2023, Perseroan tidak memiliki As of December 31, 2023, the Company did not have any program kepemilikan saham oleh manajemen dan/atau management and/or employee share ownership program and karyawan maupun program pemberian kompensasi jangka performance-based long-term compensation policy to the panjang berbasis kinerja kepada manajemen dan/atau management and/or employees. karyawan. Media Keterbukaan Informasi Media for Information Disclosure Perseroan menyampaikan informasi-informasi keuangan dan non-keuangan berkala (interim dan tahunan) serta insidental The Company publishes its periodic (interim and annual) Perseroan dengan menggunakan mode-mode komunikasi and incidental financial and non-financial information by antara lain situs web Perseroan, situs web BEI, RUPS, dan/atau using modes of communication, among others, its website, media lainnya sebagaimana dipersyaratkan oleh peraturan IDX’s website, GMS, and/or other media as required by the perundang-undangan yang berlaku seperti paparan publik prevailing laws and regulations such as public expose for untuk pembekalan analis dan media/konferensi pers. analysts and media briefing/press conference. Information is Informasi disampaikan dalam Bahasa Indonesia dan Bahasa published in Bahasa Indonesia and English. [ACGS D.7.1.] [ACGS Inggris. [ACGS D.7.1.] [ACGS D.7.2.] [ACGS D.7.3.] [ACGS D.7.4.] D.7.2.] [ACGS D.7.3.] [ACGS D.7.4.] Perseroan berupaya membina hubungan baik dengan media The Company seeks to foster its relationship with the media to untuk mendistribusikan informasi relevan terkait aktivitas share relevant information on the activities of the Company. bisnis Perseroan. Untuk pemegang saham maupun pemangku kepentingan For shareholders or other stakeholders who wish to obtain lainnya yang ingin memperoleh informasi lebih lanjut further information on the Company, queries can be mengenai Perseroan, pertanyaan dapat disampaikan kepada submitted to the Corporate Secretary of the Company during Sekretaris Perusahaan Perseroan pada setiap hari dan jam office days and hours at the correspondence address as kerja pada alamat korespondensi sebagai berikut: [ACGS D.10.1.] follows: [ACGS D.10.1.] Sekretaris Perusahaan Corporate Secretary PT Dian Swastatika Sentosa Tbk PT Dian Swastatika Sentosa Tbk Sinar Mas Land Plaza, Menara II, Lantai 24 Sinar Mas Land Plaza, Tower II, 24th Floor Jl. M.H. Thamrin No. 51, Jakarta 10350 Jl. M.H. Thamrin No. 51, Jakarta 10350 Telepon: +6221 31990258 Telephone: +6221 31990258 Faksimili: +6221 31990259 Facsimile: +6221 31990259 Surat Elektronik: corsec@dss.co.id Email: corsec@dss.co.id Informasi pada Situs Web Perseroan Information on the Company’s Website Dalam situs web Perseroan, Perseroan menyediakan informasi On the Company’s website, the Company provides general umum mengenai Perseroan, informasi bagi investor, informasi information about the Company, information for investors, tata kelola perusahaan, informasi tanggung jawab sosial information on corporate governance, information on perusahaan, dan informasi-informasi terbaru, actual, dan corporate social responsibility, and other latest, actual, material lainnya sesuai dengan POJK No. 8/POJK.04/2015 and material information in accordance with POJK No. 8/ tentang Situs Web Emiten atau Perusahaan Publik (“POJK POJK.04/2015 on the Website of Issuers or Public Companies 8/2015”). (“POJK 8/2015”). Informasi dalam situs web Perseroan tersedia dalam Bahasa Information on the Company’s website is available in Bahasa Indonesia dan Bahasa Inggris. Indonesia and English. 302 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Ketersediaan
Alamat dan Kode Availability
Lokasi pada Situs Web
QR Situs Web Uraian Berdasarkan Keterangan
Berdasarkan Location on the
Website Address Description / Based on Notes
/ Based on Website
and QR Code ACGS October
POJK 8/2015
2023
Informasi Umum Perseroan
General Information of the Company
• Nama, alamat, dan kontak V N/A Hubungi Kami -
kantor pusat, dan/atau kantor
perwakilan Perseroan, dan alamat
pabrik (jika ada)
www.dssa.co.id • Name, address, and contact of Contact Us
the Company’s head office, and/
or representative office, and
factory address (if any)
• Riwayat singkat Perseroan V N/A Tentang Kami > Profil > -
Jejak Langkah
• Company Profile About Us > Profile >
Milestone
• Struktur organisasi Perseroan V N/A Tentang Kami > Struktur -
Organisasi
• Organization structure of the About Us > Organizational
Company Structure
• Struktur kepemilikan Perseroan V N/A Tentang Kami > Struktur -
Perusahaan
• Ownership Structure of the About Us > Corporate
Company Structure
• Struktur grup Perseroan yang V N/A Tentang Kami > Struktur -
meliputi paling kurang grup Perusahaan
perusahaan yang berada dalam
pengawasan OJK
• Group Structure of the Company About Us > Corporate
which includes at least a group Structure
of companies under OJK
supervision
• Profil Dewan Komisaris, V N/A Tata Kelola Perusahaan -
Direksi, komite, dan Sekretaris > Manajemen / Organ
Perusahaan Pendukung > Dewan
Komisaris / Direksi /
Komite Audit / Komite
Manajemen Risiko /
Komite Nominasi dan
Remunerasi / Sekretaris
Perusahaan
• Profile of the Board of Corporate Governance
Commissioners, the Board of >Management /
Directors, committees, and Supporting Organs >
Corporate Secretary Board of Commissioners
/ Board of Directors /
Audit Committee / Risk
Management Committee
/ Nomination and
Remuneration Committee
/ Corporate Secretary
Informasi bagi Pemodal atau Investor
Information for Shareholders or Investors
• Prospektus penawaran umum V N/A Tata Kelola Perusahaan > -
Dokumentasi Perusahaan
> Prospektus
• Public offering prospectus Corporate Governance >
Company Documentation
> Prospectus
• Laporan tahunan untuk periode V V Hubungan Investor > -
5 (lima) tahun buku terakhir [ACGS D.9.3.] Laporan Tahunan dan
Keberlanjutan
• Annual report for the last 5 (five) Investor Relation >
financial years Annual and Sustainability
Report
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 303
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Governansi Korporat
Ketersediaan
Alamat dan Kode Availability
Lokasi pada Situs Web
QR Situs Web Uraian Berdasarkan Keterangan
Berdasarkan Location on the
Website Address Description / Based on Notes
/ Based on Website
and QR Code ACGS October
POJK 8/2015
2023
• Informasi keuangan V V Hubungan Investor > -
[ACGS D.9.1.] Informasi Keuangan
> Laporan Keuangan
/ Ikhtisar Keuangan /
Ikhtisar Keuangan Tengah
Tahunan
• Financial information Investor Relation >
Financial Information
> Financial Statements
/ Financial Highlights /
Semi Annual Financial
Highlights
• Informasi RUPS V V Tata Kelola Perusahaan > -
[ACGS D.9.4.] Rapat > RUPS
[ACGS D.9.5.]
• Information on GMS Corporate Governance >
Meetings > GMS
• Informasi saham V N/A Beranda -
• Information on Shares Home
• Informasi obligasi dan/atau X N/A - Hingga 31 Desember
sukuk 2023, Perseroan tidak
menerbitkan obligasi/
sukuk/obligasi
konversi
• Information on bond and/or Until December
sukuk 31, 2023, the
Company had not
issued bonds/sukuk/
convertible bonds
• Informasi dividen X N/A - Sampai saat ini,
Perseroan belum
membagikan dividen
kepada pemegang
saham Perseroan,
mengingat Perseroan
masih memiliki
kebutuhan dana yang
cukup besar untuk
membiayai proyek-
proyek baru di entitas
anak Perseroan.
• Information on dividend To date, the
Company has not
distributed dividends
to its shareholders,
considering that
the Company
still requires
substantial capital
expenditures to
finance new projects
in the Company’s
subsidiaries.
• Informasi untuk pemodal atau V V Hubungan Investor > -
investor, media, publik, dan atau [ACGS D.9.2] Paparan Publik
analis (jika ada)
• Information for shareholders or Investor Relation > Public
investors, media, public, and/or Expose
analysts (if any)
304 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Governance
Ketersediaan
Alamat dan Kode Availability
Lokasi pada Situs Web
QR Situs Web Uraian Berdasarkan Keterangan
Berdasarkan Location on the
Website Address Description / Based on Notes
/ Based on Website
and QR Code ACGS October
POJK 8/2015
2023
• Informasi terkait aksi korporasi V N/A Hubungan Investor > -
yang dilakukan Perseroan dan Informasi Publik > Siaran
tindakan yang dilakukan oleh Pers / Berita
pihak lain terhadap Perseroan
(jika ada)
• Information related to corporate Investor Relation > Public
actions taken by the Company Information > Press
and actions taken by other Release / News
parties against the Company (if
any)
• Informasi atau fakta material V N/A Hubungan Investor > -
selain yang telah diungkapkan Informasi Publik > Siaran
dalam peraturan OJK Pers / Berita
• Material information or facts Investor Relation > Public
other than those disclosed in Information > Press
OJK regulations Release / News
Informasi Tata Kelola Perusahaan
Information on Corporate Governance
• Pedoman kerja Direksi dan V N/A Tata Kelola Perusahaan > -
Dewan Komisaris Dokumentasi Perusahaan
> Piagam > Piagam
Direksi / Piagam Dewan
Komisaris
• Work guidelines for the Board Corporate Governance >
of Directors and the Board of Company Documentation
Commissioners > Charter > Charter of
the Board of Directors /
Charter of the Board of
Commissioners
• Pengangkatan, pemberhentian, V N/A Tata Kelola Perusahaan -
dan/atau kekosongan Sekretaris > Organ Pendukung >
Perusahaan, termasuk Sekretaris Sekretaris Perusahaan
Perusahaan sementara, serta
informasi pendukungnya
• Appointment, dismissal, and/ Corporate Governance
or vacancy of the Corporate > Supporting Organs >
Secretary, including temporary Corporate Secretary
Corporate Secretary, as well as
supporting information
• Piagam Unit Audit Internal V N/A Tata Kelola Perusahaan > -
Dokumentasi Perusahaan
> Piagam > Piagam Unit
Audit Internal
• Charter of the Internal Audit Unit Corporate Governance >
Company Documentation
> Charter > Charter of
the Internal Audit Unit
• Pedoman kerja komite V N/A Tata Kelola Perusahaan > -
Dokumentasi Perusahaan
> Piagam > Piagam
Komite Audit / Piagam
Komite Manajemen
Risiko / Piagam Komite
Nominasi dan Remunerasi
• Work guidelines for the Corporate Governance >
committees Company Documentation
> Charter > Charter of
the Audit Committee
/ Charter of the
Risk Management
Committee / Charter
of the Nomination and
Remuneration Committee
• Pengangkatan dan V N/A Tata Kelola Perusahaan -
pemberhentian anggota Komite > Organ Pendukung >
Audit Komite Audit
• Appointment and dismissal Corporate Governance
of the member of the Audit > Supporting Organs >
Committee Audit Committee
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Governansi Korporat
Ketersediaan
Alamat dan Kode Availability
Lokasi pada Situs Web
QR Situs Web Uraian Berdasarkan Keterangan
Berdasarkan Location on the
Website Address Description / Based on Notes
/ Based on Website
and QR Code ACGS October
POJK 8/2015
2023
• Uraian prosedur nominasi dan V N/A Tata Kelola Perusahaan > -
remunerasi Dokumentasi Perusahaan
> Piagam > Piagam
Komite Nominasi dan
Remunerasi
• Description of nomination and Corporate Governance >
remuneration procedures Company Documentation
> Charter > Charter of
the Nomination and
Remuneration Committee
• Kebijakan manajemen risiko V N/A Tata Kelola Perusahaan > -
Dokumentasi Perusahaan
> Kebijakan Tata Kelola
Perusahaan > Kebijakan
Manajemen Risiko
• Risk management policy Corporate Governance >
Company Documentation
> Corporate Governance
Policy > Risk
Management Policy
• Kebijakan mekanisme sistem V N/A Tata Kelola Perusahaan > -
pelaporan pelanggaran Dokumentasi Perusahaan
> Kebijakan Tata Kelola
Perusahaan > Kebijakan
Sistem Pelaporan
Pelanggaran
• Whistleblowing policy Corporate Governance >
Company Documentation
> Corporate Governance
Policy > Whistleblowing
System Policy
• Kebijakan anti korupsi V N/A Tata Kelola Perusahaan > -
Dokumentasi Perusahaan
> Kebijakan Tata Kelola
Perusahaan > Kebijakan
Anti Korupsi
• Anti-corruption policy Corporate Governance >
Company Documentation
> Corporate Governance
Policy > Anti-Corruption
Policy
• Kebijakan terkait seleksi V N/A Tata Kelola Perusahaan > -
pemasok dan hak kreditur (jika Dokumentasi Perusahaan
ada) > Kebijakan Tata Kelola
Perusahaan > Kebijakan
Pengadaan Barang dan/
atau Jasa / Pemenuhan
Hak-Hak Kreditur
• Policies regarding supplier Corporate Governance >
selection and creditor rights (if Company Documentation
any) > Corporate Governance
Policy > Procurement of
Goods and/or Services
Policy / Creditors’ Rights
Fulfilment Policy
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Corporate Governance
Ketersediaan
Alamat dan Kode Availability
Lokasi pada Situs Web
QR Situs Web Uraian Berdasarkan Keterangan
Berdasarkan Location on the
Website Address Description / Based on Notes
/ Based on Website
and QR Code ACGS October
POJK 8/2015
2023
• Kebijakan peningkatan X N/A - Perseroan belum
kemampuan vendor memiliki kebijakan
yang secara spesifik
mengatur tentang
peningkatan
kemampuan vendor/
pemasok. Namun,
melalui kebijakan
pengadaan barang/
jasa, perpanjangan
kontrak pemasok
ditinjau secara
berkala dibandingkan
dengan pemasok
lainnya. Ini
mendorong
pemasok untuk
terus meningkatkan
kemampuan untuk
dapat menjaga
kualitas barang atau
jasa sesuai dengan
perkembangan
usaha.
• Policy on increasing vendor The Company
capabilities does not yet
have a policy that
specifically regulates
increasing vendor/
supplier capabilities.
However, through
the goods/services
procurement policy,
supplier contract
extensions are
reviewed periodically
compared to
other suppliers.
This encourages
suppliers to continue
to improve their
capabilities to
maintain the quality
of goods or services
in line with business
developments.
• Anggaran Dasar Perusahaan N/A V Tata Kelola Perusahaan > -
[ACGS D.9.6.] Dokumentasi Perusahaan
> Anggaran Dasar
• Company’s Articles of Corporate Governance >
Association Company Documentation
> Articles of Association
Informasi Tanggung Jawab Sosial dan Lingkungan Perusahaan
Information on Corporate Social and Environmental Responsibility
• Aspek lingkungan hidup V N/A TJSL > Aspek Lingkungan -
Hidup
• Environmental aspects CSER > Environmental
Aspects
• Aspek praktik ketenagakerjaan, V N/A TJSL > Aspek Sosial -
kesehatan, dan keselamatan
kerja
• Employment practices, health CSER > Social Aspects
and safety aspects
• Aspek pengembangan sosial V N/A TJSL > Aspek Sosial -
dan kemasyarakatan
• Social and community CSER > Social Aspects
development aspects
• Aspek tanggung jawab produk V N/A TJSL > Aspek Sosial -
dan/atau layanan
• Product and/or service CSER > Social Aspects
responsibility aspects
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 307
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Governansi Korporat
PAPARAN PUBLIK
Public Expose
Pada tahun 2023, Perseroan menyelenggarakan 1 (satu) In 2023, the Company held 1 (one) Public Expose on
kali Paparan Publik pada tanggal 6 Desember 2023 untuk December 6, 2023, to present its operational and financial
membahas kinerja operasional dan keuangan Perseroan per performances as of September 30, 2023.
30 September 2023.
Tanggal Situs Web BEI Situs Web Perseroan
Date IDX’s Website The Company’s Website
Rencana Penyelenggaraan Paparan Publik1)2) November 22, 2023 V V
Public Expose Holding Plan1)2)
Penyampaian Materi Paparan Publik1)2) November 30, 2023 V V
Submission of Public Expose Presentation Materials1)2)
Paparan Publik December 6, 2023 - -
Public Expose
Laporan Hasil Paparan Publik1)2) December 6, 2023 V V
Report of Public Expose1)2)
Keterangan / Notes:
1)
Disajikan dalam Bahasa Indonesia dan Inggris
2)
Telah diumumkan melalui situs web Perseroan dan situs web BEI sesuai dengan peraturan yang berlaku
1)
Presented in Indonesian and English
2)
Disclosed in the Company’s website as well as the IDX’s website in accordance with the prevailing regulations
Anggota Dewan Komisaris, Direksi, dan Komite Perseroan Members of the Company’s Board of Commissioners, Board
yang hadir dalam Paparan Publik 2023 adalah sebagai berikut: of Directors, and Committees who were present at the Public
Expose 2023 are as follows:
• Bapak Lokita Prasetya, sebagai Wakil Presiden Direktur • Mr. Lokita Prasetya, as Vice President Director
• Bapak Hermawan Tarjono, sebagai Direktur • Mr. Hermawan Tarjono, as Director
• Bapak Daniel Cahya, sebagai Direktur • Mr. Daniel Cahya, as Director
• Bapak Alex Sutanto, sebagai Direktur • Mr. Alex Sutanto, as Director
• Ibu Evita Herawati Legowo, sebagai Komisaris • Mrs. Evita Herawati Legowo, as Independent
Independen dan anggota Komite Manajemen Risiko Commissioner and member of the Risk Management
Committee
• Bapak Robert Arthur Simanjutak, sebagai Komisaris • Mr. Robert Arthur Simanjutak, as Independent
Independen dan Ketua Komite Nominasi dan Remunerasi Commissioner and Chairperson of the Nomination and
Remuneration Committee
• Bapak Hendrikus Passagi, sebagai Komisaris Independen, • Mr. Hendrikus Passagi, as Independent Commissioner,
Ketua Komite Audit, dan anggota Komite Manajemen Chairperson of the Audit Committee, and member of the
Risiko Risk Management Committee
Paparan Publik dihadiri oleh 20 (dua puluh) orang peserta di The Public Expose was attended by 20 (twenty) participants
luar pengurus Perseroan. outside of the management of the Company.
Dalam Paparan Publik, Perseroan menerima pertanyaan dari 5 Several questions were raised by 5 (five) attendees during the
(lima) orang, sebagai berikut: Public Expose, as follows:
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Corporate Governance
Pertanyaan & Jawaban Questions & Answers
Penanya 1 Questioner 1
Sehubungan dengan target net zero emissions dari pemerintah, apa In connection with the government’s net zero emissions target, what are the
target Perseroan ke depannya? Karena kita tahu, lebih dari 90% laba Company’s targets for the future? Since we know that more than 90% of the
Perseroan berasal dari industri pertambangan. Detailnya seperti apa? Company’s profit is from the mining industry. What are the details?
Jawaban: Answer:
Bisnis batu bara akan tetap menjadi core business Perseroan. Karena The coal business will remain our core business. After all, coal is still in high
bagaimanapun, batu bara masih sangat diperlukan sebagai salah satu demand, as it is one of the abundant and cheapest energy sources.
sumber energi yang berlimpah dan sumber energi yang murah.
Namun, dengan adanya komitmen pemerintah Indonesia terhadap However, with the Indonesian government’s commitment to net zero
net zero emissions tahun 2060 berkaitan dengan climate change, emissions by 2060 in connection with climate change, the Company will
maka Perseroan akan terus mengembangkan bisnis energi hijau, yaitu continue to develop green energy businesses, i.e. geothermal and solar
energi panas bumi dan surya. energy.
Untuk energi surya, Perseroan telah bekerja sama dengan salah For solar energy, the Company has collaborated with one of the largest
satu produsen terbesar dari China (tier-1 manufacturer) untuk manufacturers from China (a tier-1 manufacturer) to develop a solar panel
mengembangkan pabrik solar panel yang berlokasi di Kendal, Jawa factory in Kendal, Central Java, which is expected to begin operations in
Tengah, yang diharapkan akan beroperasi tahun 2024. Perseroan 2024. The Company hopes that it can support the acceleration of green
berharap dapat mendukung percepatan dari pengembangan energi energy development in Indonesia.
hijau di Indonesia.
Perseroan akan berpartisipasi di dalam proyek-proyek pengembangan The Company will participate in the government’s geothermal development
panas bumi pemerintah. Perseroan juga akan ikut berpartisipasi di projects. The Company will also participate in the government’s IPP projects
dalam proyek-proyek IPP pemerintah untuk pengembangan energi to develop green energy based on solar panels and rooftops to be supplied
hijau berbasis solar panel dan rooftop untuk disuplai kepada industri- to industries and captives.
industri maupun captive.
Penanya 2 Questioner 2
a. Berapa capex yang akan ‘digontorkan’ pada tahun 2024? a. How much capex will be distributed in 2024?
Jawaban: Answer:
Pada saat ini, Perseroan masih dalam tahap finalisasi budget untuk Currently, the Company is still finalizing the budget for next year. But we
tahun depan. Tetapi rencana capex terbesar tahun depan adalah plan that our largest capex allocation next year will be for the technology
terutama untuk bisnis teknologi, di mana kami berencana untuk business, in which we plan to expand MyRepublic to several new
melakukan ekspansi untuk MyRepublic ke beberapa lokasi baru. locations.
b. Apa saja rencana ekspansi Perseroan?
b. What are the Company’s expansion plans?
Jawaban:
Di samping melakukan pengembangan di bidang teknologi, yaitu Answer:
dengan memperluas jaringan-jaringan fiber to the home untuk Besides carrying out developments in the technology sector, i.e.,
penyediaan internet ke kota-kota di Indonesia, Perseroan juga akan expanding fiber to the home networks to provide internet to cities in
melakukan pengembangan bisnis energi hijau. Indonesia, the Company will also develop green energy business.
c. Perseroan tidak membagikan dividen, sedangkan Perseroan c. The Company does not distribute dividends, while the Company makes
memperoleh laba. Apa yang terjadi dengan Perseroan tidak a profit. What is it for the Company, that it does not distribute dividends?
membagikan dividen?
Jawaban: Answer:
Untuk jangka pendek, Perseroan masih berencana untuk melakukan In the short term, the Company still has plans to expand its businesses,
ekspansi usaha, terutama di bisnis energi terbarukan dan teknologi. especially in the renewable energy and technology businesses. However,
Namun, tidak menutup kemungkinan bahwa dalam beberapa tahun it is possible that in the next few years, there will be a plan to distribute
ke depan, akan ada rencana untuk melakukan pembagian dividen. dividends.
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Governansi Korporat
Pertanyaan & Jawaban Questions & Answers
Penanya 3 Questioner 3
a. Bagaimana target pendapatan dan laba tahun depan? Mohon a. What are your targets for next year’s revenue and profit? Please state
disebut persentase dan nilai/angkanya. Strategi saat harga batu the percentage and amount/number. Strategy for when coal prices are
bara volatile? volatile?
Jawaban: Answer:
Saat ini, Perseroan dalam tahap finalisasi budget untuk tahun depan. Currently, the Company is in the stage of finalizing the budget for next
Tetapi kontribusi terbesar terhadap pendapatan dan laba tahun year. But the major contribution to the next year’s revenue and profit will
depan tetap berasal dari bisnis pertambangan dan perdagangan still come from the coal mining and trading business.
batu bara.
b. Berapa capex yang disediakan tahun depan? Darimana dan untuk b. How much capex will be provided next year? From where and for what?
apa?
Jawaban: Answer:
Saat ini, Perseroan dalam tahap finalisasi budget untuk tahun depan. Currently, the Company is in the stage of finalizing the budget for next
Namun, rencana capex terbesar rencananya akan dialokasikan year. However, the largest amount of capex is planned to be allocated for
untuk pengembangan bisnis MyRepublic untuk melakukan ekspansi developing MyRepublic business to expand to new locations.
ke lokasi-lokasi baru.
c. Bagaimana dengan bursa karbon? Apakah Perseroan akan masuk c. What about carbon trading? Will the Company participate?
sebagai partisipan?
Jawaban: Answer:
Perseroan telah melakukan beberapa langkah untuk mengurangi The Company has been taking several steps to reduce carbon emissions
emisi karbon di lokasi pertambangan, seperti melakukan efisiensi at mining sites, such as implementing efficiency measures to reduce fuel
untuk mereduksi pemakaian fuel ke depannya, agar emisi gas use in the future, so that the Company’s carbon gas emissions will be
karbon Perseroan berkurang. reduced.
Perseroan juga akan melakukan pengelolaan area-area bekas
reklamasi yang bisa mengoffset emisi dari karbon yang dikeluarkan The Company will also manage former mining reclamation areas that can
dari pertambangan batu bara. offset emissions from carbon released from coal mining.
Saat ini Perseroan masih memperhitungkan seberapa besar
Perseroan dapat berkontribusi dalam perdagangan karbon dan Currently, the Company is still calculating how much the Company
pengembangan energi hijau kedepannya. Perseroan berharap can contribute to carbon trading and green energy in the future. The
kedepannya bisa memberikan net karbon atau bahkan menjual Company hopes that in the future it can provide net carbon or even sell
karbon kepada pasar. carbon to the market.
d. Saham hasil buyback (treasuri) disebut akan diolah untuk d. The shares resulting from buyback (treasury) are said to be processed for
permodalan jangka panjang. Bagaimana mekanismenya? long-term capital. What is the mechanism?
Jawaban: Answer:
Perseroan memiliki waktu sekitar 3 (tiga) tahun sejak Perseroan The Company has approximately 3 (three) years from the time the
melakukan pembelian kembali saham treasuri. Company bought back its treasury shares.
Perseroan saat ini sedang mempertimbangkan beberapa opsi The Company is currently considering several options for these treasury
untuk saham treasuri ini. Tidak tertutup kemungkinan, bahwa shares. It is possible that these treasury shares will be resold to strategic
saham treasuri ini akan dijual kembali kepada investor strategis. investors.
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Corporate Governance
Pertanyaan & Jawaban Questions & Answers
Penanya 4 Questioner 4
Apa penyebab kenaikan pendapatan di bisnis perdagangan? Karena What caused the increase in revenue in the trading business? Because as
kalau dilihat dari materi, kenaikannya cukup signifikan. we’ve seen in the material, the increase was quite significant.
Jawaban: Answer:
Kenaikan pendapatan di bisnis perdagangan terutama disebabkan The increase in revenue in the trading business was mainly because the
karena Perseroan, melalui entitas anak, memenangkan tender Company, through its subsidiary, wins the tender to supply fertilizers.
penyediaan pupuk.
Penanya 5 Questioner 5
Dilihat dari kinerja keuangan, Perseroan sangat baik. Tetapi selama Judging from its financial performance, the Company is very good.
ini tidak pernah membagikan dividen. Apakah untuk tahun 2024 ada However, so far, it has never distributed dividends. Are there plans to
rencana untuk membagikan dividen? Jika ya, kisaran berapa persen distribute dividends for 2024? If yes, within what percentage of profit?
dari laba?
Jawaban: Answer:
Untuk jangka pendek, Perseroan masih berencana untuk melakukan In the short term, the Company still has plans to expand its businesses,
ekspansi usaha, terutama di bisnis energi terbarukan dan teknologi. especially in the renewable energy and technology businesses. However,
Namun, tidak menutup kemungkinan bahwa dalam beberapa tahun it is possible that in the next few years, there will be a plan to distribute
ke depan, akan ada rencana untuk melakukan pembagian dividen. dividends.
Penghargaan Tata Kelola Governance Awards
Pada tahun 2023, Perseroan dan entitas anak memperoleh In 2023, the Company and its subsidiaries received several
beberapa penghargaan atas penerapan GCG, sebagai awards for the implementation of GCG, as follows:
berikut:
• Perseroan mendapatkan penghargaan tata kelola • The Company received corporate governance awards
perusahaan untuk kategori Top 50 Big Capitalization for the Top 50 Big Capitalization Public Listed Company
Public Listed Company dan Best Equitable Treatment and Best Equitable Treatment of Shareholders categories
of Shareholders dari Indonesian Institute for Corporate from the Indonesian Institute for Corporate Directorship
Directorship (IICD) (IICD)
• GEMS mendapatkan penghargaan tata kelola perusahaan • GEMS received a corporate governance award in the Top
untuk kategori Top 50 Big Capitalization Public Listed 50 Big Capitalization Public Listed Company category
Company dari IICD from IICD
• PT Eka Mas Republik, dengan merk dagang MyRepublic, • PT Eka Mas Republik, a subsidiary, with the brand
mendapatkan penghargaan Indonesia Best Managed MyRepublic, received the Indonesia Best Managed
Companies 2023 dari Deloitte Companies 2023 award from Deloitte
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 311
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
6 SOSIAL DAN LINGKUNGAN
TANGGUNG JAWAB
PERUSAHAAN
CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY [ACGS C.4.7.]
[ACGS C.4.7.]
TANTANGAN DI TAHUN 2023 DAN KOMITMEN
KEBERLANJUTAN
Challenges in 2023 and Sustainability Commitments
Keberlanjutan adalah harapan yang menginspirasi semua Sustainability is an ambition that inspires everyone.
orang. Keberlanjutan bukan sekadar konsep, melainkan Sustainability is not merely a concept, it is a call to action
sebuah panggilan untuk bertindak demi masa depan bumi for the future of the earth and the next generations. The
dan generasi mendatang. Perseroan menyadari bahwa Company realizes that the responsibility for managing
tanggung jawab pengelolaan perusahaan tidak hanya the company is not only limited to short-term economic
terbatas pada pencapaian ekonomi jangka pendek, tetapi achievements, but also to the sustainable success for
juga pada kesuksesan berkelanjutan bagi generasi yang akan future generations. In such a case, the Company not only
datang. Dalam hal ini, Perseroan tidak hanya memegang peran plays an important role in achieving corporate economic
penting dalam mencapai keunggulan ekonomi perusahaan, excellence, but also in supporting environmental and social
tetapi juga dalam mendukung keberlanjutan lingkungan sustainability. Therefore, in implementing its sustainable
dan sosial. Oleh karena itu, dalam melaksanakan praktik corporate governance practices, the Company is guided by
governansi korporat keberlanjutan, Perseroan berpedoman the Triple Bottom Line approach (people, planet, and profit),
pada pendekatan Triple Bottom Line (people, planet, dan the 7 (seven) core subjects of ISO 26000, and the applicable
profit), 7 (tujuh) subjek inti ISO 26000, serta kebijakan dan policies and regulations.
peraturan perundang-undangan yang berlaku.
Perseroan berkomitmen menjalankan kegiatan bisnisnya The Company is committed to carrying out its business
secara bertanggung jawab, berhati-hati, dan terbuka. activities responsibly, carefully, and honestly. The Company
Perseroan memahami bahwa dengan bisnis yang beragam dan understands that with its diverse businesses spread across
tersebar di berbagai wilayah di Indonesia, program-program various regions in Indonesia, CSER programs and the
TJSL dan penerapan prinsip keberlanjutan Perseroan perlu implementation of the Company’s sustainability principles
dikembangkan dan disesuaikan dengan harapan dan need to be developed and adjusted to the expectations and
kebutuhan dari masing-masing wilayah. [GRI 3-3-a] needs of each region. [GRI 3-3-a]
Untuk mendukung komitmen tersebut, Perseroan senantiasa To support such commitment, the Company always seeks
berupaya meningkatkan kompetensi SDM dari berbagai to improve the competency of its HR from various business
lini bisnis dan jenjang organisasi dalam program-program lines and organizational levels through the sustainability
pengembangan kompetensi keberlanjutan agar dapat competency development programs so that they can provide
memberikan kontribusi bernilai dalam mengembangkan valuable contributions in developing long-term CSER
program-program TJSL jangka panjang menuju kemandirian. programs towards self-sufficiency.
312 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Social and Environmental Responsibility
Kerangka Keberlanjutan
Sustainability Framework
Triple Bottom Line Aspek Sasaran Pedoman Keberlanjutan
Triple Bottom Line Aspect Target Sustainability Guidelines
Keuntungan Ekonomi Meningkatkan Umum
kinerja keuangan • ISO 26000 sehubungan dengan TJSL
• Standar GRI 20211) [GRI 1: Foundation 2021]
• Pedoman Umum Governansi Korporat Indonesia 2021 – Komite Nasional
Kebijakan Governansi
• UUPT
• Peraturan OJK No. 21/POJK.04/2015 tentang Penerapan Pedoman Tata
Kelola Perusahaan Terbuka
• Peraturan OJK No. 51/POJK.03/2017 tentang Penerapan Keuangan
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan
Publik
• ASEAN Corporate Governance Scorecard
• Peraturan Pemerintah terkait pengembangan ekonomi, pajak, dan DMO
• Kebijakan Perusahaan yang dimiliki Perseroan dan/atau entitas anak:
- Kebijakan Keberlanjutan Usaha
- Kebijakan Anti Korupsi dan Gratifikasi
Profit Economic Improve financial General
performance • ISO 26000 in relation to CSER
• GRI Standards 20211) [GRI 1: Foundation 2021]
• General Guidelines for Indonesia Corporate Governance 2021 – Komite
Nasional Kebijakan Governansi
• UUPT
• OJK Regulation No. 21/POJK.04/2015 on Implementation of
Governance Guidelines of Public Companies
• OJK Regulation No. 51/POJK.03/2017 on Implementation of Sustainable
Finance for Financial Service Institutions, Issuers, and Public Companies
• ASEAN Corporate Governance Scorecard
• Government regulations related to economic development, taxes, and
DMO
• Company policies issued by the Company and/or its subsidiaries:
- Business Sustainability Policy
- Anti-Corruption and Gratification Policy
Masyarakat Sosial Meningkatkan Umum
kesejahteraan • ISO 26000 sehubungan dengan TJSL
masyarakat • Standar GRI 20211) [GRI 1: Foundation 2021]
• Pedoman Umum Governansi Korporat Indonesia 2021 – Komite Nasional
Kebijakan Governansi
• UUPT
• Peraturan OJK No. 51/POJK.03/2017 tentang Penerapan Keuangan
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan
Publik
• Peraturan Pemerintah No. 47 tahun 2012 tentang Tanggung Jawab
Sosial dan Lingkungan Perseroan Terbatas
• Undang-Undang, Peraturan Pemerintah, dan/atau Peraturan ESDM
terkait Pertambangan Mineral dan Batu Bara
• Delapan Pilar Cetak Biru TJSL berdasarkan Keputusan Menteri ESDM
No. 1B24K/30/2018
Ketenagakerjaan
• Undang-Undang No. 13 tahun 2003 tentang Ketenagakerjaan
• Undang-Undang Cipta Kerja
• Peraturan Pemerintah terkait upah minimum dan imbalan pensiun
• Universal Declaration of Human Rights – Perserikatan Bangsa-Bangsa
• Kebijakan Perusahaan yang dimiliki Perseroan dan/atau entitas anak
K3
• Sistem Manajemen Keselamatan Pertambangan Mineral dan Batu Bara
ESDM
• ISO 45001:2018 tentang Sistem Manajemen K32)
• Kebijakan Perusahaan yang dimiliki Perseroan dan/atau entitas anak:
- Kebijakan Kesiapan dan Respon Darurat
- Kebijakan Umum Keselamatan Pertambangan dan Lingkungan Hidup
- Kebijakan HIV/AIDS
- Kebijakan Penggunaan Narkoba dan Alkohol
Pengembangan Masyarakat
• Keputusan Menteri ESDM tentang Pedoman Pelaksanaan
Pengembangan dan Pemberdayaan Masyarakat
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Triple Bottom Line Aspek Sasaran Pedoman Keberlanjutan
Triple Bottom Line Aspect Target Sustainability Guidelines
People Social Increase community General
welfare • ISO 26000 in relation to CSER
• GRI Standards 20211) [GRI 1: Foundation 2021]
• General Guidelines for Indonesia Corporate Governance 2021 – Komite
Nasional Kebijakan Governansi
• UUPT
• OJK Regulation No. 51/POJK.03/2017 on Implementation of Sustainable
Finance for Financial Service Institutions, Issuers, and Public Companies
• Government Regulation No. 47 of 2012 on Social and Environmental
Responsibility of Limited Liability Companies
• Laws, Government Regulations, and/or ESDM Regulations related to
Mineral and Coal Mining
• Eight Pillars of CSER Blueprint based on Decree of the Minister of ESDM
No. 1B24K/30/2018
Employment
• Law No. 13 of 2003 on Manpower
• Job Creation Law
• Government regulations related to minimum wage and pension rewards
• Universal Declaration of Human Rights – United Nations
• Company policies issued by the Company and/or its subsidiaries
OHS
• Mineral and Coal Mining Safety Management System of ESDM
• ISO 45001:2018 on OHS Management System2)
• Company policies issued by the Company and/or its subsidiaries:
- Policy on Emergency Readiness and Response
- General Policy on Mining Safety and Environment
- Policy on HIV/AIDS
- Policy on Drugs and Alcohol Use
Community Development
• Decree of the Minister of ESDM on Guidelines for the Implementation of
Community Development and Empowerment
Bumi Lingkungan Menjaga kelestarian Umum
Hidup alam • ISO 26000 sehubungan dengan TJSL
• Standar GRI 20211) [GRI 1: Foundation 2021]
• Pedoman Umum Governansi Korporat Indonesia 2021 – Komite Nasional
Kebijakan Governansi
• UUPT
• Peraturan OJK No. 51/POJK.03/2017 tentang Penerapan Keuangan
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan
Publik
• Peraturan Pemerintah No. 47 tahun 2012 tentang Tanggung Jawab
Sosial dan Lingkungan Perseroan Terbatas
• Undang-Undang, Peraturan Pemerintah, dan/atau Peraturan ESDM
terkait:
- Perlindungan dan Pengelolaan Lingkungan Hidup
- Pertambangan Mineral dan Batu Bara
- Penerapan Sistem Manajemen Keselamatan Pertambangan Mineral
dan Batu Bara
- Efisiensi Energi
- Pengendalian Pencemaran Udara
- Pengendalian Limbah
- Reklamasi Pasca Penambangan
- Keanekaragaman Hayati
• Delapan Pilar Cetak Biru TJSL berdasarkan Keputusan Menteri ESDM
No. 1B24K/30/2018
• ISO 14001:2015 tentang Sistem Manajemen Lingkungan
• Kebijakan Perusahaan yang dimiliki Perseroan dan/atau entitas anak:
• Kebijakan Umum Keselamatan Pertambangan dan Lingkungan Hidup
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Corporate Social and Environmental Responsibility
Triple Bottom Line Aspek Sasaran Pedoman Keberlanjutan
Triple Bottom Line Aspect Target Sustainability Guidelines
Planet Environmental Preserve nature General
• ISO 26000 in relation to CSER
• GRI Standards 20211) [GRI 1: Foundation 2021]
• General Guidelines for Indonesia Corporate Governance 2021 – Komite
Nasional Kebijakan Governansi
• UUPT
• OJK Regulation No. 51/POJK.03/2017 on Implementation of Sustainable
Finance for Financial Service Institutions, Issuers, and Public Companies
• Government Regulation No. 47 of 2012 on Social and Environmental
Responsibility of Limited Liability Companies
• Laws, Government Regulations, and/or ESDM Regulations related to:
- Environmental Protection and Management
- Mineral and Coal Mining
- Implementation of Mineral and Coal Mining Safety Management
System
- Energy Efficiency
- Air Pollution Management
- Waste Management
- Post-mining Reclamation
- Biodiversity
• Eight Pillars of CSER Blueprint based on Decree of the Minister of ESDM
No. 1B24K/30/2018
• ISO 14001:2015 on Environmental Management Systems
• Company policy owned by the Company and/or its subsidiaries:
- General Policy on Mining Safety and Environment
Keterangan / Notes:
1)
Perseroan telah melaporkan informasi yang dikutip dalam indeks konten GRI untuk periode 1 Januari 2023 - 31 Desember 2023 dengan merujuk kepada standar
GRI. Dalam menyusun laporan ini, Perseroan berupaya memperhatikan prinsip pelaporan berdasarkan standar GRI, yaitu akurasi, keseimbangan, kejelasan,
keterbandingan, kelengkapan, konteks keberlanjutan, ketepatan waktu, dan keterverifikasian. [ACGS C.1.3.]
2)
BIB telah memperoleh sertifikasi ISO 45001:2018 sejak tahun 2018 dan telah memperbarui masa berlaku hingga 1 November 2024. Tidak ada nilai yang diberikan
untuk pelaksanaan audit ini, namun sertifikat yang diberikan kepada BIB menyatakan tidak terdapat temuan signifikan. Perseroan berharap bahwa dengan
penerapan ISO 45001:2018, Perseroan dapat mengurangi cedera dan penyakit akibat kerja di BIB.
1)
The Company reported the information cited in the GRI content index for the period of January 1, 2023 - December 31, 2023, with reference to the GRI standards.
In compiling this report, the Company seeks to pay attention to reporting principles based on GRI standards, i.e., accuracy, balance, clarity, comparability,
completeness, sustainability context, timelessness, and verifiability. [ACGS C.1.3.]
2)
BIB has obtained its ISO 45001:2018 certification since 2018 and has renewed the validity period until November 1, 2024. No score was given for the implementation
of the audit, however, the certificate given to BIB stated that there were no significant findings. The Company expects that with the implementation of ISO
45001:2018, the Company can reduce work-related injuries and illnesses at BIB.
PELIBATAN PEMANGKU KEPENTINGAN [GRI 2-25-D] [GRI 2-29-A] [ACGS
C.2.1.] [ACGS C.2.2.]
Stakeholders Engagement [GRI 2-25-D] [GRI 2-29-A] [ACGS C.2.1.] [ACGS C.2.2.]
Perseroan menghormati hak para pemangku kepentingan The Company honors the rights of its stakeholders and always
serta senantiasa berupaya membina hubungan dan seeks to foster relationships and implement best practices to
menerapkan praktik-praktik terbaik untuk mewujudkan realize its CSER commitment.
komitmen TJSL Perseroan.
Perseroan melakukan proses identifikasi pemangku The Company conducts a stakeholder identification process
kepentingan dan pemetaan sosial di sekitar wilayah operasi and social mapping in the areas surrounding the operational
Perseroan dan entitas anak secara berkala. Proses ini areas of the Company and its subsidiaries on a regular
dilakukan untuk mengidentifikasi kebutuhan dan harapan basis. This process is carried out to identify the needs
dari masing-masing kelompok pemangku kepentingan. and expectations of each stakeholder group. This social
Proses identifikasi dan pemetaan sosial ini dilakukan dengan identification and mapping process is carried out based on
berpedoman kepada AA1000 Stakeholder Engagement the AA1000 Stakeholder Engagement Standard (SES) 2015,
Standard (SES) 2015, suatu standar global penetapan a global standard for setting benchmarks for good quality
tolok ukur untuk keterlibatan berkualitas baik. Perseroan engagement. The Company involves stakeholders in various
melibatkan para pemangku kepentingan dalam berbagai activities, such as meetings held periodically or as needed,
kegiatan, seperti pertemuan yang diadakan secara berkala workshops, seminars, and other activities. The Company also
atau sesuai kebutuhan, lokakarya, seminar, serta kegiatan always pays attention to updates in information in print media
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 315
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
lainnya. Perseroan juga senantiasa memperhatikan and the internet, and follows up on every complaint received
perkembangan informasi di media cetak dan internet, serta from stakeholders. The results of this social identification and
menindaklanjuti setiap keluhan yang diterima dari para mapping become the basis for the Company to accommodate
pemangku kepentingan. Hasil identifikasi dan pemetaan sosial expectations, issues, and inputs to formulate suitable CSER
ini menjadi dasar bagi Perseroan untuk menampung harapan, programs. [GRI 3-3-f] [[GRI 3-3-f]
isu, dan masukan untuk merumuskan program-program TJSL
yang sesuai.[GRI 3-3-f] [[GRI 3-3-f]
Perseroan berharap melalui pelibatan pemangku The Company hopes that through stakeholder engagement,
kepentingan, Perseroan dapat lebih memahami kebutuhan the Company can better understand the needs and
serta harapan para pemangku kepentingan serta dapat expectations of its stakeholders and can mitigate sustainability
memitigasi risiko dan peluang keberlanjutan yang mungkin risks and opportunities that may arise for the Company and
timbul bagi Perseroan dan entitas anak. its subsidiaries.
agement Stand
older Eng ard (
akeh SES)
0 St
100 201
AA 5
7 core subjects
in ISO 26000
Pelibatan dan
Pengembangan
Masyarakat Lingkungan Hidup
Community Media The Environment
Involvement Media
and Development
elola Organi
aK s
Tat
as
Kreditur Karyawan
i
Creditors Employees
Organisasi
Isu Pelanggan Pemegang
Consumer Issues Saham
Shareholders
Kontraktor
dan Pemasok
Contractors and Suppliers
Hak Asasi Manusia
Human Rights
Pengelolaan Pemangku Kepentingan [GRI 2-29] [GRI 3-3 -f] [ACGS (B)C.1.3.]
Stakeholders Management GRI 2-29] [GRI 3-3-f] [ACGS (B)C.1.3.]
Respons terhadap
Harapan Harapan
Dasar Media Frekuensi Kebijakan
Pemangku Pemangku
Pemilihan Pelibatan Pelibatan Perusahaan
Kepentingan Kepentingan
Basis of Engagement Frequency of Company
Stakeholder’s Response to
Determination Platform Engagement Policy
Expectations Stakeholder’s
Expectations
PEMEGANG SAHAM / SHAREHOLDERS
Tanggung jawab atas Kinerja keuangan Penyusunan strategi Laporan Keuangan Kuartalan • Kebijakan Tata Kelola
keberlanjutan usaha Financial untuk meningkatkan Financial Quarterly Perusahaan
Responsibility for performance of the kinerja keuangan Statements • Kebijakan Komunikasi
business sustainability Company Formulation of dengan Pemegang
strategies to improve Saham dan Pemangku
financial performance Kepentingan Lainnya
• Corporate Governance
Policy
• Communication with
Shareholders and Other
Stakeholders Policy
316 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Social and Environmental Responsibility
Respons terhadap
Harapan Harapan
Dasar Media Frekuensi Kebijakan
Pemangku Pemangku
Pemilihan Pelibatan Pelibatan Perusahaan
Kepentingan Kepentingan
Basis of Engagement Frequency of Company
Stakeholder’s Response to
Determination Platform Engagement Policy
Expectations Stakeholder’s
Expectations
Keterbukaan Insidental
Informasi Incidental
Information
Disclosure
Akuntabilitas Penerapan praktik Laporan Tahunan Tahunan
kinerja aspek usaha yang Annual Report Annually
lingkungan, sosial, berkelanjutan
dan tata kelola Implementation of RUPST Tahunan
Accountability for sustainable business AGM Annually
the performance practices
of environmental, RUPSLB Insidental
social, and EGM Incidental
governance
Paparan Publik Tahunan
aspects
Public Expose Annually
Siaran Pers Insidental
Press Release Incidental
Keterbukaan Insidental
Informasi Incidental
Information
Disclosure
KARYAWAN / EMPLOYEES
Tanggung jawab Praktik Penerapan praktik Pemberitahuan Berkala Kebijakan Ketenagakerjaan,
atas aspek ketenagakerjaan ketenagakerjaan melalui surat Periodically K3, dan Hak Asasi Manusia
ketenagakerjaan yang adil yang adil berdasarkan elektronik Employment, OHS, and
Responsibility for Fair employment kompetensi karyawan Notifications via Human Rights Policy
employment aspects practices Implementation of fair emails
employment practices
based on employees’
competency
Pertemuan dengan Berkala
manajemen Periodically
Meetings with
management
Pengembangan Penyediaan Pelatihan oleh Berkala
kompetensi kesempatan pelatihan pihak internal dan Periodically
Competency internal dan eksternal eksternal
development Internal and external Trainings held
training opportunities by internal and
external parties
Pemenuhan aspek Pengadaan sistem Program pelatihan, Berkala
K3 K3, pengarahan termasuk Periodically
Fulfillment of OHS keselamatan rutin, pembinaan intensif
aspect pelatihan penanganan kepada calon
keadaan darurat, pemimpin
dan penyediaan Alat Training programs,
Pelindung Diri including intensive
Establishment of OHS coaching to
system, regular safety potential leaders
briefings, emergency
drills, and provision
of Personal Protective
Equipment
Kampanye K3 Berkala
dengan melibatkan Periodically
karyawan
OHS campaign
which involves
employees
Penilaian kinerja Berkala
Performance Periodically
appraisal
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 317
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Respons terhadap
Harapan Harapan
Dasar Media Frekuensi Kebijakan
Pemangku Pemangku
Pemilihan Pelibatan Pelibatan Perusahaan
Kepentingan Kepentingan
Basis of Engagement Frequency of Company
Stakeholder’s Response to
Determination Platform Engagement Policy
Expectations Stakeholder’s
Expectations
PELANGGAN / CUSTOMERS
Pengaruh terhadap Produk dan Penerapan proses Pertemuan Berkala • Kebijakan Tanggung
keberlanjutan usaha layanan yang kontrol kualitas Meetings Periodically Jawab Produk
Influence on business berkualitas Implementation • Kebijakan Operasi yang
sustainability Products and of quality control Wajar
services with good processes • Product Responsibility
quality Policy
Penyediaan informasi Laporan Tahunan Tahunan • Fair Operating Practices
yang transparan Annual Report Annually Policy
mengenai produk yang
ditawarkan
Provision of
transparent information
about the products
Survei tingkat Kunjungan Insidental
kepuasan pelanggan lapangan Incidental
Survey on customer Site visit
satisfaction
Praktik usaha yang Penerapan praktik Laporan Tahunan Tahunan
berkelanjutan usaha yang Annual Report Annually
Sustainable berkelanjutan dan
business practices pelaporan yang
transparan
Sustainable business
practices and
transparent reporting
MASYARAKAT [ACGS C.4.4.] / COMMUNITIES [ACGS C.4.4.]
Tanggung jawab atas Pengembangan Penyelenggaraan Program TJSL Berkala Kebijakan Pengembangan
kinerja sosial dan sosio-ekonomi program TJSL CSER programs Periodically Sosial dan Kemasyarakatan
lingkungan Socio-economic Implementation of Social and Community
Responsibility development CSER programs Development Policy
for social and
environmental Pengadaan pelatihan Program pelatihan Berkala
performance dan aktivitas Training programs Periodically
pemberdayaan
masyarakat
Provision of training
and community
empowerment
Pengelolaan Pengelolaan dan Pelibatan pihak Selalu
dampak negatif pemantauan parameter ketiga dan Continuously
sosio-ekonomi dan lingkungan pemerintah
lingkungan Management daerah memantau
Management of and monitoring parameter
negative impacts of environmental lingkungan
on socio-economy parameters Engagement
and environment with third-party
specialists and
local governments
to take samples
and monitor
environmental
parameters
Konsultasi dengan Insidental
masyarakat lokal Incidental
Consultation with
local communities
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Corporate Social and Environmental Responsibility
Respons terhadap
Harapan Harapan
Dasar Media Frekuensi Kebijakan
Pemangku Pemangku
Pemilihan Pelibatan Pelibatan Perusahaan
Kepentingan Kepentingan
Basis of Engagement Frequency of Company
Stakeholder’s Response to
Determination Platform Engagement Policy
Expectations Stakeholder’s
Expectations
Pelibatan para ahli Pelibatan para ahli Insidental
dalam menetapkan dari universitas Incidental
cetak biru dan kriteria terkemuka di
evaluasi untuk program Indonesia
TJSL jangka panjang Engagement
Engagement with with experts from
experts in establishing Indonesia’s top
blueprint and universities
evaluation criteria
for long-term CSER
programs
Pemberdayaan Pemberian Perekrutan tenaga Selalu
masyarakat lokal kesempatan kerja bagi kerja lokal Continuously
Community masyarakat di sekitar Local hiring
empowerment wilayah operasi
Employment
opportunities
for communities
surrounding the
operational areas
Pelibatan pengusaha Dialog dengan Berkala
dan perusahaan lokal masyarakat lokal Periodically
Engagement of local Dialogues with the
entrepreneurs and local communities
enterprises
PEMERINTAH / REGULATORY AUTHORITIES
Tanggung jawab atas Kepatuhan Pemenuhan kewajiban Pelaporan Berkala Kebijakan Tata Kelola
kepatuhan terhadap terhadap peraturan sesuai dengan berdasarkan Periodically Perusahaan
peraturan Regulatory peraturan yang berlaku peraturan Corporate Governance
Responsibility for compliance Compliance with perundang- Policy
regulatory compliance applicable regulations undangan yang
berlaku
Reporting based
on applicable laws
and regulations
KONTRAKTOR DAN PEMASOK / CONTRACTORS AND SUPPLIERS
Pengaruh terhadap Praktik pengadaan Proses tender yang Proses tender Saat diperlukan Kebijakan Tata Kelola
kualitas produk dan kesempatan terbuka dan adil Tender process As required Perusahaan
Influence on product berusaha yang adil Open and fair tender Corporate Governance
quality Fair procurement process Policy
practices
and business
opportunities
Tanggung jawab atas Lingkungan kerja Implementasi inisiatif Evaluasi kinerja Berkala
kinerja sosial dan yang aman K3 Performance Periodically
lingkungan Safe working Implementation of evaluation
Responsibility environment OHS initiatives
for social and
environmental Umpan balik atas Peninjauan kinerja Evaluasi kinerja Berkala
performance kinerja pemasok Performance Periodically
Feedback on Review of supplier’s evaluation
performance performance
KREDITUR / CREDITORS
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 319
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Respons terhadap
Harapan Harapan
Dasar Media Frekuensi Kebijakan
Pemangku Pemangku
Pemilihan Pelibatan Pelibatan Perusahaan
Kepentingan Kepentingan
Basis of Engagement Frequency of Company
Stakeholder’s Response to
Determination Platform Engagement Policy
Expectations Stakeholder’s
Expectations
Tanggung jawab atas Pembayaran Melakukan Pembayaran Berkala Kebijakan Pemenuhan Hak-
pembayaran pokok pokok dan bunga pembayaran pokok Payment Periodically Hak Kreditur
dan bunga pinjaman pinjaman secara dan bunga pinjaman Creditor’s Rights Fulfilment
Responsibility for tepat waktu secara tepat waktu Policy
the payment of loan Timely payment of Make timely payments
principal and interest loan principal and of loan principal and
interest interest
Tanggung jawab atas Pemenuhan Memantau likuiditas Evaluasi kinerja Berkala
pemenuhan ambang ambang nilai dan dan kemampuan Performance Periodically
nilai dan persyaratan persyaratan lainnya membayar utang evaluation
lainnya Meeting the perusahaan
Responsibility thresholds and Monitor the company’s
for meeting other requirements liquidity and solvability
thresholds and other
requirements
Tanggung jawab atas Penyampaian Menyampaikan laporan Laporan berkala Berkala
penyampaian laporan laporan berkala berkala secara tepat Periodic reports Periodically
berkala secara tepat waktu waktu
Responsibility for On time Submit periodic
submissions of submissions of reports on time
periodic reports periodic reports
MEDIA / MEDIA
Tanggung jawab Penyampaian Menyediakan Situs web Saat diperlukan Kebijakan Komunikasi
untuk melakukan informasi terkait informasi material Perseroan dan As required dengan Pemegang Saham
keterbukaan informasi kinerja dan/atau terkait aktivitas bisnis situs web BEI dan Pemangku Kepentingan
material terkait aktivitas bisnis Perseroan The Company’s Lainnya
aktivitas bisnis Perseroan Provide material website and IDX Communication with
Perseroan Disclosure of information related website Shareholders and Other
Responsibility for information related to the Company’s Stakeholders Policy
disclosing material to the Company’s business activities
information related performance and
to the Company’s business activities Melakukan pengkinian Situs web Saat diperlukan
business activities informasi pada situs Perseroan dan As required
web Perseroan dan situs web BEI
situs web BEI The Company’s
Update the information website and IDX
available on the website
Company’s website
and IDX website
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Corporate Social and Environmental Responsibility
STRATEGI KEBERLANJUTAN
Sustainability Strategy
Menghormati hak dan menjaga
hubungan baik dengan para
Memiliki sikap responsif pemangku kepentingan
terhadap kritik, saran, Menciptakan lingkungan kerja
Respect rights and maintain good
dan masukan yang aman, nyaman, adil,
relations with stakeholders
Have a responsive attitude dan kondusif
to criticism, suggestions, Create a safe, comfortable, and
and feedback conducive work environment
Menjalankan kegiatan operasi
yang sehat dan wajar
Senantiasa berupaya Carry out healthy and reasonable
Memberikan kontribusi aktif
mencegah dan meminimalkan operating activities
dalam melakukan program
dampak negatif terhadap pengembangan masyarakat sekitar
lingkungan
Sigap dan inovatif dalam menangkap Make an active contribution
Seek to prevent peluang bisnis yang dapat meningkatkan in carrying out programs to develop
and minimize negative impacts kinerja positif Perseroan the surrounding community
on the environment
Swift and innovative in capturing business
opportunities that can improve the
Company's positive performance
Menerapkan Memenuhi peraturan
praktik - praktik dan perundang-undangan
terbaik GCG yang berlaku
Implement GCG Menjalankan manajemen mutu Comply with applicable
best practices yang baik dan konsisten untuk laws and regulations
menghasilkan produk dan /
atau jasa yang mengedepankan
kualitas dan keamanan pelanggan
Carry out good and consistent quality
management to produce products and /
or services that prioritize quality
an customer safety
PEOPLE PLANET PROFIT
Perseroan merumuskan strategi keberlanjutan dengan The Company formulates its sustainability strategy based
berpedoman pada visi, misi, dan nilai-nilai keberlanjutan on its vision, mission, and sustainability values as well as by
serta mengacu pada pendekatan Triple Bottom Line dan 8 referring to the Triple Bottom Line and the 8 (eight) principles
(delapan) prinsip keuangan berkelanjutan. of sustainable finance.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 321
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
8 Prinsip Keuangan Berkelanjutan 8 Principles of Sustainable Finance
1. Prinsip Investasi Bertanggung Jawab 1. Principles of Responsible Investment
Perseroan senantiasa berupaya memperhatikan pendekatan The Company seeks to observe the financial investment approach to
investasi keuangan pada proyek dan inisiatif pembangunan sustainable development projects and initiatives, nature conservation
berkelanjutan, produk pelestarian alam, dan kebijakan yang products, and policies that support sustainable economic development
mendukung pembangunan ekonomi berkelanjutan serta meyakini as well as believing that the long-term investment returns depend on
bahwa keuntungan investasi jangka panjang tergantung pada sistem the economic, social, environmental, and governance systems.
ekonomi, sosial, lingkungan hidup, dan tata kelola.
2. Prinsip Strategi dan Praktik Bisnis Berkelanjutan 2. Principles of Sustainable Business Strategy and Practices
Perseroan berupaya menetapkan dan menerapkan strategi dan praktik The Company seeks to establish and implement sustainable business
bisnis berkelanjutan pada setiap pengambilan keputusan. Perseroan strategies and practices in every decision-making. The Company
menekankan pencapaian tujuan jangka panjang dengan strategi dan emphasizes achieving long-term goals with business strategies and
praktik bisnis dengan memperhatikan visi, misi, struktur organisasi, practices by considering the vision, mission, organizational structure,
rencana strategis, SOP, program kerja, dan penggunaan dana dalam strategic plans, SOPs, work programs, and the use of funds in
kegiatan beroperasi. operating activities.
3. Prinsip Pengelolaan Risiko Sosial dan Lingkungan Hidup 3. Principles of Social and Environmental Risk Management
Perseroan berupaya mengintegrasikan aspek tanggung jawab The Company seeks to integrate social responsibility and environmental
sosial serta perlindungan dan pengelolaan lingkungan hidup dalam protection and management aspects in risk management to avoid,
manajemen risiko guna menghindari, mencegah, dan meminimalkan prevent and minimize negative impacts arising from risk exposures
dampak negatif yang timbul akibat eksposur risiko yang terkait dengan related to social and environmental aspects.
aspek sosial dan lingkungan hidup.
4. Prinsip Tata Kelola 4. Principles of Governance
Perseroan berupaya menerapkan GCG yang konsisten dan menyeluruh The Company seeks to implement consistent and comprehensive GCG
untuk menciptakan sistem dan struktur perusahaan yang tangguh dan to create a strong and sustainable corporate system and structure that
berkelanjutan, yang dapat mendukung Perseroan dalam mencapai visi can support the Company in achieving its vision and mission.
dan misinya.
5. Prinsip Komunikasi yang Informatif 5. Principles of Informative Communication
Perseroan berupaya menggunakan model komunikasi yang tepat The Company seeks to use the appropriate communication models
terkait strategi organisasi, tata kelola, kinerja, dan prospek usaha related to organizational strategy, governance, performance, and
kepada seluruh pemangku kepentingan salah satunya melalui Laporan business prospects to all stakeholders, one of which is through the
Tahunan yang di keluarkan oleh Perseroan setiap tahunnya. Annual Report issued by the Company annually.
6. Prinsip Inklusivitas 6. Principles of Inclusivity
Perseroan berupaya untuk menjamin ketersediaan dan jangkauan The Company seeks to ensure the availability and range of the
produk dan/atau jasa dari bisnis Perseroan bagi konsumen dan Company’s business products and/or services for consumers and the
masyarakat luas dengan menerapkan strategi bisnis berkelanjutan. wider community by implementing a sustainable business strategy.
7. Prinsip Pengembangan Sektor Unggulan Prioritas 7. Principles of Priority Sector Development
Perseroan berupaya untuk memperhatikan sektor-sektor unggulan The Company seeks to take into account the priority leading
prioritas yang ditetapkan oleh pemerintah melalui rencana sectors determined by the government through the medium-term
pembangunan jangka menengah dan rencana pembangunan jangka development plan and national long-term development plan, to
panjang nasional, untuk mendukung pencapaian SDGs. support the achievement of SDGs.
8. Prinsip Koordinasi dan Kolaborasi 8. Principles of Coordination and Collaboration
Perseroan berupaya untuk terus meningkatkan koordinasi dan The Company seeks to continuously improve coordination and
kolaborasi dengan semua pemangku kepentingan termasuk collaboration with all stakeholders including the government,
pemerintah, asosiasi, lembaga, dan unit bisnis yang memiliki program associations, institutions, and work programs of the business units that
kerja berkaitan erat dengan implementasi pembangunan berkelanjutan relate closely to the implementation of sustainable development to
untuk mempercepat peningkatan kesejahteraan ekonomi, sosial, dan accelerate the improvement of economic, social, and environmental
kualitas lingkungan hidup bagi seluruh pihak. quality for all parties.
TOPIK MATERIAL [ACGS C.1.1.]
Material Topics [ACGS C.1.1.]
Perseroan menyadari pentingnya penanganan topik material The Company realizes the importance of managing material
yang tepat. Oleh karena itu, Perseroan berpegang pada topics appropriately. Therefore, the Company adheres
pelibatan pemangku kepentingan, pemahaman konteks to stakeholder engagement, the understanding of the
keberlanjutan, pengidentifikasian materialitas isu/topik sustainability context, identification of the materiality of
aktual dan potensial, kelengkapan data, dan penetapan actual and potential issues/topics, completeness of data, and
prioritas mitigasi atas dampak yang paling signifikan dalam determination of mitigation priorities for the most significant
menentukan topik material. impacts in deciding the material topics.
322 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Social and Environmental Responsibility
Tahapan Penetapan Topik Material [GRI 3-1-a]
Stages of Determining Material Topics
Topik Aspek Pengungkapan tentang Pendekatan dan Indikator Manajemen
Topics Aspect Disclosures on Management Approach + Indicators
1 Identification
Identifikasi
2 Prioritization
Prioritisasi
3 Validasi
Validation
Laporan
Report
Konteks Keberlanjutan Materialitas Kelengkapan
Sustainability Context Materiality Completeness
Inklusivitas Pemangku Kepentingan
Stakeholder Inclusiveness
4 Penelaahan
Review
Konteks Keberlanjutan Keterlibatan Pemangku Kepentingan
Sustainability Context Stakeholder Engagement
Topik material yang telah ditetapkan pada tahun sebelumnya Material topics that had been determined in the previous year
dievaluasi secara berkala untuk memastikan relevansi are evaluated periodically to ensure the relevance of these
topik-topik material tersebut dengan aktivitas bisnis material topics to the Company’s business activities. Based
Perseroan. Berdasarkan penelaahan atas topik-topik material, on a review of material topics, the Company as a holding
Perseroan sebagai perusahaan induk menentukan skala company determines the priority scale for material topics in
prioritas topik material tahun 2023 sebagai berikut: [GRI 2-14-a] 2023 as follows: [GRI 2-14-a] [GRI 3-2-a] [GRI 3-2-b]
[GRI 3-2-a] [GRI 3-2-b]
Tinggi
High
Pentingnya bagi Pemangku Kepentingan Eksternal
1
5 4 2
Importance to External Stakeholders
6 3
Tinggi
Rendah High
Low Pentingnya bagi Pemangku Kepentingan Internal
Importance to Internal Stakeholders
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 323
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Perseroan mendefinisikan keterkaitan antara topik-topik The Company defines the relationship between these material
material ini dengan SDGs dalam strategi keberlanjutan topics and the SDGs in the Company’s sustainability strategy,
Perseroan, sebagai berikut: [GRI 2-22] as follows: [GRI 2-22]
Topik & Sub-Topik Material Pertimbangan Penentuan Topik Material Target SDG
No.
Material Topics & Sub-Topics Considerations for Determining Material Topics SDGs Target
1 Tata Kelola Perseroan dan entitas anak menyadari bahwa GCG memegang
• Tata Kelola Berkelanjutan peranan penting untuk meningkatkan kinerja dan keunggulan
daya saing berkelanjutan. Bagi Perseroan, penerapan GCG
merupakan sarana terbaik untuk menunjukkan dan meningkatkan
kepercayaan para pemegang saham bahwa investasi mereka
aman dan dikelola dengan baik dan bertanggung jawab.
Informasi terkait tata kelola dapat dilihat pada bagian Governansi
Korporat, sub-bagian Penerapan Governansi Korporat.
Governance The Company and its subsidiaries realize that GCG plays an
• Sustainable Governance important role in improving performance and sustainable
competitive advantage. For the Company, the implementation
of GCG is the best means to show and increase the confidence
of shareholders that their investments are safe and managed
properly and responsibly.
Information related to governance can be seen in the Corporate
Governance section, Corporate Governance Implementation
subsection.
2 Kinerja Ekonomi Perseroan dan entitas anak menyadari bahwa semakin baik
• Kinerja Keuangan kinerja ekonomi Perseroan dan entitas anak, semakin baik pula
• Nilai Ekonomi Langsung yang kemampuan Perseroan dan entitas anak untuk berkontribusi
Dihasilkan dan Didistribusikan kepada para pemangku kepentingan. Oleh karena itu, Perseroan
dan entitas anak senantiasa berupaya untuk berhati-hati dalam
merumuskan dan melaksanakan strategi keberlanjutan untuk
meningkatkan nilai tambah secara jangka panjang kepada
pemegang saham.
Informasi terkait kinerja keuangan dapat dilihat pada bagian
Analisis dan Pembahasan Manajemen, sub-bagian Tinjauan
Keuangan.
Economic Performance The Company and its subsidiaries realize that as the economic
• Financial Performance performance of the Company and its subsidiaries gets better, the
• Direct Economic Value Company’s and its subsidiaries’ ability will then become better
Generated and Distributed to contribute to the stakeholders. Therefore, the Company and
its subsidiaries always seek to be careful in formulating and
implementing sustainability strategies to increase long-term
added value to shareholders.
Information related to financial performance can be seen in the
Management Discussion and Analysis section, Financial Review
subsection.
3 Ketenagakerjaan Perseroan dan entitas anak menjalankan bisnis padat karya.
• Kesejahteraan dan Tunjangan Oleh karena itu, Perseroan dan entitas anak senantiasa berupaya
• Kesehatan dan Keselamatan memperhatikan hak, kesehatan, keselamatan, pengembangan,
Kerja dan kesejahteraan karyawan. Seiring dengan perkembangan
• Pelatihan dan Pendidikan bisnis Perseroan, Perseroan berharap dapat memberikan
• Keanekaragaman dan kontribusi yang lebih baik dalam meningkatkan kesejahteraan
Kesempatan Setara karyawan.
Informasi terkait ketenagakerjaan dapat dilihat pada bagian Profil
Perusahaan, sub-bagian Sumber Daya Manusia
Employment The Company and its subsidiaries conduct labor-intensive
• Welfare and Benefits businesses. Therefore, the Company and its subsidiaries seek
• Occupational Health and Safety to pay attention to the rights, health, safety, development,
• Training and Education and welfare of employees. Along with the development of the
• Diversity and Equal Company’s business, the Company hopes to be able to contribute
Opportunity better to improving employee welfare.
Information related to employment can be seen in the Company
Profile section, Human Resources subsection.
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Corporate Social and Environmental Responsibility
Topik & Sub-Topik Material Pertimbangan Penentuan Topik Material Target SDG
No.
Material Topics & Sub-Topics Considerations for Determining Material Topics SDGs Target
4 Kepuasan Pelanggan Perseroan dan entitas anak menyadari bahwa keberlanjutan
• Tanggung Jawab Produk bisnis Perseroan dan entitas anak antara lain bergantung pada
kepuasan pelanggan. Oleh karena itu, Perseroan dan entitas
anak berupaya untuk terus melakukan inovasi-inovasi yang sesuai
dengan perkembangan zaman serta terus mengembangkan
kualitas jasa dan produk yang ditawarkan sehingga semakin
dapat memenuhi kebutuhan dan/atau harapan pelanggan.
Customer Satisfaction The Company and its subsidiaries realize that the business
• Product Responsibility continuity of the Company and its subsidiaries, among others,
depends on customer satisfaction. Therefore, the Company and
its subsidiaries seek to continue creating innovations that align
with the current development as well as continue to develop
the quality of services and products that are offered to meet the
needs and/or expectations of customers better.
5 Masyarakat Lokal Perseroan dan entitas anak menyadari bahwa hubungan yang
• Pemberdayaan Masyarakat harmonis dan saling menguntungkan dengan masyarakat lokal
Lokal merupakan salah satu faktor pendukung keberlanjutan usaha
• Investasi Infrastruktur dan Perseroan. Perseroan dan entitas anak berupaya memahami dan
Dukungan Layanan mengidentifikasikan kebutuhan masyarakat di setiap wiliayah
• Kontribusi Ekonomi terhadap operasi Perseroan dan entitas anak. Dengan pendekatan ini,
Masyarakat Lokal Perseroan dan entitas anak berharap mendapatkan dukungan
positif dari masyarakat lokal atas aktivitas bisnis yang dijalankan.
Local Community The Company and its subsidiaries realize that a harmonious and
• Empowerment of Local mutually beneficial relationship with local communities is one
Communities of the main contributing factors in supporting the Company’s
• Infrastructure Investments and business sustainability. The Company and its subsidiaries strive
Services Supported to acknowledge and identify the needs of the local communities
• Economic Contribution to Local in each operation area of the Company and its subsidiaries. With
Communities this approach, the Company and its subsidiaries hope to receive
positive support from the local communities for the business
activities.
6 Pengelolaan Lingkungan Perseroan dan entitas anak menyadari bahwa pengelolaan
• Manajemen Energi lingkungan yang memadai dapat mencegah kemungkinan
• Manajemen Emisi Gas Rumah terjadinya dampak buruk lingkungan terhadap kualitas hidup
Kaca masyarakat lokal serta keberlanjutan bisnis Perseroan dan entitas
• Manajemen Kualitas Udara anak. Oleh karena itu, Perseroan dan entitas anak senantiasa
• Manajemen Limbah memberikan perhatian kepada upaya-upaya pengelolaan
• Manajemen Sumber Daya Air lingkungan yang lebih baik dan bertanggung jawab.
dan Efluen
• Manajemen Lahan
Environmental Management The Company and its subsidiaries realize that adequate
• Energy Management environmental management can prevent the possibility of
• Greenhouse Gas Emissions adverse environmental impacts on the local communities’ quality
Management of life as well as the business sustainability of the Company and its
• Air Quality Management subsidiaries. Therefore, the Company and its subsidiaries always
• Waste Management pay attention to the efforts that are conducted for the better and
• Water Resource and Effluent more responsible environmental management.
Management
• Land Management
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 325
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
IKHTISAR KEBERLANJUTAN ]
Sustainability Highlights
Kinerja Ekonomi [ACGS C.1.5.] Economic Performance [ACGS C.1.5.]
Kuantitas Produksi atau Jasa yang Dijual
Bisnis Satuan Production or Services Quantity for Sale
Business Unit
2023 2022 2021
PERTAMBANGAN DAN PERDAGANGAN BATU BARA / COAL MINING AND TRADING
Volume Produksi / Production Volume juta ton / million tons 56.3 50.3 33.9
Volume Penjualan / Sales Volume juta ton / million tons 56.8 51.0 34.3
PENYEDIAAN TENAGA LISTRIK DAN UAP / POWER AND STEAM GENERATION
Listrik / Electricity juta / million MWh 0.9 1.4 1.5
Uap / Steam juta / million GJ 9.1 13.1 14.2
TEKNOLOGI / TECHNOLOGY
Multimedia / Multimedia pelanggan / subscribers 525,595 304,410 216,508
PERDAGANGAN PUPUK DAN BAHAN KIMIA / FERTILIZER AND CHEMICAL TRADING
Pupuk / Fertilizer ton / tons 243,001 154,516 215,204
Pestisida / Pesticide kL 4,950 4,406 4,923
Bahan Kimia / Chemicals ton / tons 147,591 119,154 89,458
Pendapatan Usaha (juta USD) Laba Tahun Berjalan (juta USD)
Revenues (million USD) Profit for the Year (million USD)
dalam juta USD / in million USD dalam juta USD / in million USD
5,956.1
5.014,7
2,164.9
1,298.2
1,507.3 865.3
1,666.4
260.9
67.5
(62.4)
2019*) 2020*) 2021*) 2022*) 2023 2019*) 2021*) 2022*) 2023
2020*)
Keterangan / Notes :
*)
Disajikan kembali
*)
Restated
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Corporate Social and Environmental Responsibility
Kinerja Sosial Social Performance
Realisasi Program TJSL /
Realization of CSER Programs
>40 12.2
program TJSL terealisasi
CSER programs realized
6.6
5.2
>17,800
penerima manfaat 2021 2022 2023
beneficiaries
Pelibatan Pihak Lokal / Engagement of Local Parties
>2,000 >780 >525,000
tenaga kerja lokal pemasok dan kontraktor lokal pelanggan lokal
local employees local suppliers and contractors local customers
Pemberdayaan Perempuan / Women Empowerment
>20%
dari total karyawan adalah
perempuan, meningkat dari
18% pada tahun 2022
of all employees were females,
increased from 18% in 2022
2,241
2,368
>37%
1,974 dari total karyawan
perempuan menduduki
posisi manajer ke atas,
meningkat dari 22% pada
tahun 2022
of all female employees occupied
501
424 manager positions and above,
334
increased from 22% in 2022
1
2021 2022 2023
Jumlah Karyawan
Headcount
Jumlah Karyawan Wanita
Female Employees
Komisaris Independen
perempuan [ACGS (B)E.1.1.]
female Independent
Commissioner [ACGS (B)E.1.1.]
2
anggota Komite perempuan
female members of the
Committees
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 327
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
K3 / OHS
insiden yang menyebabkan gangguan produksi atau pelaksanaan proyek secara signifikan
incidents causing significant disruption to production or project implementation
0
kecelakaan kerja karyawan
employee work accident
demonstrasi dan mogok kerja
demonstration and labor strike
gangguan akibat keadaan darurat
interference due to emergency
Kinerja Lingkungan Environmental Performance
2023 2022 2021
ENERGI / ENERGY
Konsumsi Energi / Energy Consumption Perseroan telah menggunakan
tenaga surya dan B30-graded
bahan bakar / fuel 6,128.3 TJ 6,862.1 TJ 5,051.5 TJ biodiesel dalam operasi
penambangan batu bara.
listrik / electricity 92.9 TJ 74.3 TJ 55.2 TJ The Company has been using
solar power and B30-graded
Intensitas Total Konsumsi / Total 0.15 GJ/ton 0.20 GJ/ton 0.20 GJ/ton
biodiesel in its coal mining
Consumption Intensity
activities.
EMISI / EMISSIONS
Emisi GRK / GHG Emission
cakupan 1 / scope 1 688.88 ktCO2e 778.96 ktCO2e 513.83 ktCO2e
cakupan 2 / scope 2 36.60 ktCO2e 26.42 ktCO2e 19.64 ktCO2e
Intensitas Emisi GRK / GHG Emission 0.017 tonCO2e/ 0.023 tonCO2e/ 0.021 tonCO2e/
Intensity ton ton ton
PENGURANGAN KONSUMSI ENERGI DAN EMISI / Emisi NO2 dan SO2 tahun 2023
ENERGY CONSUMPTION AND EMISSION REDUCTIONS berada di bawah ambang
batas yang ditetapkan oleh
total pengurangan energi / total energy 3,661,769 GJ 8,878,906 GJ N/A pemerintah1)
reduction The NO2 and SO2 emissions in
2023 were lower than regulatory
total pengurangan emisi / total emission 418.75 ktCO2eq 563.31 ktCO2eq 51.10 ktCO2eq
limits1)
reduction
LIMBAH / WASTE
Limbah / Waste
batuan sisa / waste rock 233,430,818 178,270,526 116,797,854
BCM BCM BCM
limbah B3 / hazardous waste 3,265.5 tonne 2,550.7 tonne 1,713.5 tonne
limbah non-B3 / non-hazardous waste 2,518.3 tonne 3,208.2 tonne 1,813.3 tonne
Pengelolaan Limbah / Waste Management
daur ulang / recycle 5,335.3 tonne 5,400.2 tonne 3,555.0 tonne
penggunaan kembali / reuse 2.9 tonne 3.4 tonne 5.5 tonne
insinerasi / incineration 437.6 tonne 348.9 tonne 164.7 tonne Perseroan dan entitas anak
berupaya untuk menggunakan
pemulihan / recovery - - - material dan energi yang ramah
lingkungan dalam mendukung
tempat pembuangan akhir / landfill 7.9 tonne 6.4 tonne 1.6 tonne aktivitas bisnisnya, salah satunya
dengan mengoptimalkan
SUMBER AIR DAN EFLUEN / WATER RESOURCE AND EFFLUENT
penggunaan IT.
Pengambilan Air / Water Intake The Company and its subsidiaries
seek to use environmentally
air permukaan / surface water 2,505 megalitre 1,487 megalitre 1,218 megalitre friendly materials and energy in
supporting business activities,
air bawah tanah / ground water - 83 megalitre 27 megalitre one of which is by optimizing
the use of IT.
Pembuangan Air / Water Discharge
air permukaan / surface water 55,658 52,294 25,240
megalitre megalitre megalitre
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Corporate Social and Environmental Responsibility
2023 2022 2021
Efluen / Effluent
Total Padatan Tersuspensi / Total Suspended N/A 114.0 mg/L 84.0 mg/L
Solids
nilai pH / pH value N/A 7.3 7.0 / 8.1
kandungan kadmium / cadmium content N/A 0.03 mg/L 0.014 mg/L
kandungan besi / iron content N/A 0.05 mg/L 1.31 mg/L
kandungan mangan / manganese content N/A 0.55 mg/L 0.18 mg/L
LAHAN DAN KEANEKARAGAMAN HAYATI / LAND AND BIODIVERSITY
Area yang Dipulihkan / Restored Areas
reklamasi tahun berjalan / current year 183.2 ha 169.4 ha 35.8 ha
reclamation
rehabilitasi di luar wilayah konsesi kumulatif / 5,312.0 ha 5,002.8 ha 3,709.8 ha
cumulative rehabilitation outside the
concession area
Area yang Dilindungi / Protected Areas
arboretum / arboretum 2.0 ha 2.0 ha 0.0 ha
taman konservasi anggrek / orchid 0.0 ha 6.3 ha 0.2 ha
conservation park
terumbu karang / coral reefs 0.2 ha 0.4 ha 0.1 ha
ASPEK EKONOMI [GRI 201-1]
Economic Aspects [GRI 201-1]
Kebijakan Policy
Perseroan menyadari bahwa kinerja ekonomi/keuangan The Company realizes that its economic/financial performance
Perseroan tidak hanya berdampak pada pemegang saham, does not only have an impact on shareholders, but can also
namun dapat memberikan efek pengganda pada berbagai provide a multiplier effect on various stakeholders in the
pemangku kepentingan yang berada dalam rantai produksi Company’s production and operation chain as well as on a
dan operasi Perseroan serta dalam skala ekonomi yang broader economy. Therefore, the Company strives to provide
lebih luas. Oleh karena itu, Perseroan senantiasa berupaya added value in every business activity it carries out.
memberikan nilai tambah di setiap kegiatan usaha yang
dijalankan.
Perseroan senantiasa berupaya mengeluarkan kebijakan The Company seeks to issue policies and implement business
dan melaksanakan strategi bisnis dengan hati-hati dan strategies carefully and responsibly to achieve strong and
bertanggung jawab untuk mencapai kinerja ekonomi/ sustainable economic/financial performance in the long-term.
keuangan yang tangguh dan berkelanjutan dalam jangka [GRI 3-3-c] [GRI 3-3-d]
panjang. [GRI 3-3-c] [GRI 3-3-d]
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Kinerja Ekonomi Economic Performance
Pada tahun 2023, nilai ekonomi yang diperoleh Perseroan In 2023, the economic value generated by the Company
adalah sebesar USD 5.075,0 juta. Dari nilai ekonomi yang was USD 5,075.0 million. Of such value, USD 4,209.6 million
diperoleh tersebut, sebesar USD 4.209,6 juta didistribusikan was distributed or passed on, among others, to employees,
atau diteruskan, antara lain, kepada karyawan, pemasok, suppliers, and government, while USD 865.4 million was
saham, dan pemerintah, dan sebesar USD 865,4 juta ditahan retained for working capital, future investments, and reserve.
untuk keperluan modal kerja, investasi masa depan, dan [GRI 201-1]
cadangan. [GRI 201-1]
Distribusi Nilai Ekonomi (dalam juta USD) [ACGS C.1.5.]
2023 2022*) 2021*)
Economic Value Distribution (in million USD) [ACGS C.1.5.]
Nilai Ekonomi yang Diperoleh / Generated Economic Value
Pendapatan Usaha / Revenues 5,014.7 5,956.1 2,164.9
Penghasilan Lain-Lain / Other Income 60.3 24.6 10.4
Jumlah Nilai Ekonomi yang Diperoleh / Total Economic Value Generated 5,075.0 5,980.7 2,175.3
Nilai Ekonomi yang Didistribusikan / Distributed Economic Value
Beban Pokok Penjualan1) / Cost of Revenues1) 2,490.2 2,768.7 1,067.6
Beban Usaha 1)2)
/ Operating Expenses1)2)
616.8 610.3 301.2
Beban Lain-Lain / Other Expenses 134.0 201.4 128.2
Gaji dan Tunjangan Karyawan / Salaries and Allowances 146.3 168.6 82.3
Pembayaran Dividen / Dividend Payment - - -
Pembayaran kepada Pemerintah3) / Payment to Government3) 816.9 928.4 328.5
TJSL / CSER 5.4 5.2 6.7
Jumlah Nilai Ekonomi yang Didistribusikan / Total Economic Value Distributed 4,209.6 4,682.6 1,914.4
Nilai Ekonomi yang Ditahan / Retained Economic Value
Jumlah Nilai Ekonomi yang Ditahan / Total Economic Value Retained 865.4 1,298.1 260.9
Keterangan / Notes:
*) Disajikan kembali
1)
Tidak termasuk pembayaran kepada pemerintah
2)
Tidak termasuk beban gaji dan tunjangan karyawan dan TJSL
3)
Beban pajak, perizinan, dan royalti
*) Restated
1)
Not including payment to government
2)
Not including expenses on salaries and allowances and CSER
3)
Taxes, licenses, and royalty
Informasi selengkapnya mengenai kinerja ekonomi Perseroan More comprehensive information regarding the economic
dapat dilihat pada bagian Analisis dan Pembahasan performance of the Company can be seen in the Management
Manajemen, sub-bagian Tinjauan Operasi dan sub-bagian Discussion and Analysis section, Operations Review and
Tinjauan Keuangan. Financial Review subsections.
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Corporate Social and Environmental Responsibility
Penghargaan Aspek Ekonomi
Economic Aspect Awards
Pada tahun 2023, Perseroan dan entitas anak memperoleh sejumlah In 2023, the Company and its subsidiaries received a number of awards
penghargaan atas pencapaian aspek ekonomi/keuangan, sebagai berikut: for achievements in economic/financial aspects, as follows:
• Perseroan mendapatkan peringkat ke-15 dalam daftar Fortune • The Company was ranked 15th in the Fortune Indonesia 100 list
Indonesia 100 yang diterbitkan oleh Majalah Fortune edisi bulan published by the August 2023 edition of Fortune Magazine
Agustus 2023
• Perseroan mendapatkan peringkat ke-11 dalam daftar 100 Indonesia’s • The Company was ranked 11th in the 100 Indonesia’s Best Wealth
Best Wealth Creators 2023 dari Majalah Swa Creators 2023 list from Swa Magazine
• GEMS mendapatkan peringkat ke-9 dalam daftar 100 Indonesia’s Best • GEMS was ranked 9th in the 100 Indonesia’s Best Wealth Creators
Wealth Creators 2023 dari Majalah Swa 2023 list from Swa Magazine
• GEMS menerima penghargaan untuk kategori High Dividend dan High • GEMS received awards for the High Dividend and High Growth
Growth dari Tempo IDN Financial categories from Tempo IDN Financial
ASPEK SOSIAL
Social Aspects[GRI 201-1]
Perseroan menyadari bahwa kegiatan usaha Perseroan The Company realizes that the business activities of the
dan entitas anak berkaitan dan memiliki dampak sosial Company and its subsidiaries are related to and have both
langsung maupun tidak langsung terhadap berbagai direct and indirect social impacts on various stakeholders.
pemangku kepentingan. Perseroan senantiasa berupaya The Company always strives to make a positive contribution to
untuk memberikan kontribusi positif terhadap masyarakat di the community around the operational areas of the Company
sekitar wilayah operasional Perseroan dan entitas anak serta and its subsidiaries and pays attention to the social impact of
memperhatikan dampak sosial dari kegiatan operasionalnya. its operational activities. [GRI 3-3-b]
[GRI 3-3-b]
Ketenagakerjaan, Kesehatan dan Employment, Occupational Health and
Keselamatan Kerja, dan Hak Asasi Safety, and Human Rights [GRI 2-23-a] [GRI 2-25-a]
Manusia [GRI 2-23-a] [GRI 2-25-a] [GRI 403-3] [GRI 404-2] [GRI 405-1] [GRI 403-3] [GRI 404-2] [GRI 405-1]
Kebijakan Policy
Hak Asasi Manusia (HAM) [GRI 3-3-c] Human Rights [GRI 3-3-c]
Perseroan menegaskan komitmen kuat untuk menghormati, The Company emphasizes its strong commitment to
melindungi, memperhatikan, serta berupaya memenuhi respecting, protecting, paying attention to, and striving to
HAM para pemangku kepentingan dalam semua aspek fulfill the human rights of its stakeholders in all aspects of
operasionalnya. Sebagai bagian dari komitmen ini, Perseroan its operations. As part of this commitment, the Company
berupaya memastikan bahwa seluruh karyawan dan mitra seeks to ensure that all employees and business partners
bisnis Perseroan diperlakukan dengan adil dan dihormati, of the Company are treated fairly and respectfully, without
tanpa diskriminasi berdasarkan suku, agama, ras, gender, discrimination based on ethnicity, religion, race, gender, age,
usia, dan karakteristik pribadi lainnya. Perseroan berupaya and other personal characteristics. The Company seeks to
memastikan tidak terdapat pelanggaran HAM dalam rantai ensure that there are no human rights violations in its supply
pasokannya, baik terkait dengan pemenuhan standar kerja chain, whether related to the fulfillment of decent work
yang layak, hak-hak buruh, maupun hak-hak masyarakat lokal standards, labor rights, or the rights of local communities in
di tempat operasionalnya. which it operates.
Terkait pemenuhan hak-hak karyawan, Perseroan senantiasa In terms of the fulfillment of employee rights, the Company
berupaya memberikan kesempatan yang setara kepada always strives to provide equal opportunities to everyone
setiap orang yang memiliki kompetensi, karakter, dan etos who has the competence, character, and good work ethisc
kerja
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yang baik untuk mendapatkan pekerjaan, mengikuti program to be employed, take part in relevant education and training
pendidikan dan pelatihan yang relevan, mengembangkan programs, develop their career professionally, and get
karirnya secara profesional, dan mendapatkan promosi ke promoted to a higher position. The Company provides
jabatan yang lebih tinggi. Perseroan memberikan upah secara fair wages and ensures that the wages given to entry-level
adil dan memastikan bahwa upah yang diberikan kepada employees are not lower than the regional minimum wage
karyawan pemula tidak lebih rendah dari upah minimum determined by the government. The Company avoids forced
regional yang ditetapkan oleh pemerintah. Perseroan labor practices, prohibits the employment of underage
menghindari praktik kerja paksa, melarang pemanfaatan workers, and enforces working hours in accordance with
tenaga kerja di bawah umur, dan memberlakukan jam kerja industry guidelines and national standards. The Company
sesuai dengan pedoman industri dan standar nasional. also provides its employees the freedom to perform religious
Perseroan juga memberikan kebebasan kepada karyawannya obligations, freedom to deliberate, associate, and gather
untuk beribadah, bermusyawarah, berserikat, dan berkumpul in accordance with the provisions of the prevailing laws in
sesuai ketentuan undang-undang yang berlaku di Indonesia. Indonesia.
Terkait pemenuhan hak-hak masyarakat di sekitar wilayah In terms of the fulfillment of the rights of communities around
operasional Perseroan dan entitas anak, Perseroan senantiasa the operational areas of the Company and its subsidiaries, the
berupaya memastikan bahwa kegiatan operasionalnya tidak Company always strives to ensure that its operational activities
menyebabkan dampak negatif terhadap hak-hak masyarakat do not cause any negative impact on the rights of local
lokal di sekitarnya, seperti hak atas tanah, hak atas lingkungan communities in the surrounding areas, such as land rights,
yang sehat, dan hak untuk berpartisipasi dalam proses rights to a healthy environment, and rights to participate in
pengambilan keputusan yang mempengaruhi kehidupan the decision-making process that affects their lives.
mereka.
Terkait pemenuhan hak-hak konsumen, Perseroan In terms of the fulfillment of consumer rights, the Company
menghormati hak untuk mendapatkan privasi, informasi yang respects their rights to obtain privacy, clear information, and
jelas, dan produk atau layanan yang aman. safe products or services.
Ketenagakerjaan [GRI 202-1] [GRI 3-3-c] Employment [GRI 202-1] [GRI 3-3-c]
Perseroan menyadari bahwa dalam menjalankan bisnis The Company realizes that in running a labor-intensive
yang padat karya, SDM merupakan aset penting yang perlu business, HR is an important asset that needs to be paid
diperhatikan, dijaga, dan dikembangkan. attention to, maintained, and developed.
Tanpa memandang latar belakang, suku, agama, ras, gender, Regardless of background, ethnicity, religion, race, gender,
usia, dan karakteristik pribadi lainnya, Perseroan senantiasa age, and other personal characteristics, the Company always
berupaya untuk: strives to:
• menciptakan kondisi lingkungan kerja yang aman, • create a safe, comfortable, and conducive work
nyaman, dan kondusif bagi semua karyawan environment for employees
• memberikan kompensasi yang kompetitif dan adil, • provide competitive and fair compensation, taking
dengan mempertimbangkan tanggung jawab dan into account the responsibilities and complexity of
kompleksitas jabatan, kualifikasi individual, hasil penilaian the position, individual qualifications, performance
kinerja, kondisi pasar tenaga kerja, dan kondisi Perseroan assessment results, labor market conditions, and the
dan entitas anak conditions of the Company and its subsidiaries
• menetapkan jam kerja yang wajar yang mendukung • establish reasonable work hours that support a healthy
keseimbangan kerja-hidup yang sehat work-life balance
• memberikan fasilitas yang memadai, seperti fasilitas • provide adequate facilities, such as sports facilities,
olahraga, fasilitas pemeriksaan medis umum, fasilitas general medical examination facilities, clinic facilities,
klinik, dan tempat pertolongan pertama di lokasi kerja, and first aid stations at work sites, health risk assessment,
penilaian risiko kesehatan, pemantauan kesehatan, health monitoring, hygiene and sanitation management,
pengelolaan higiene dan sanitasi, pengelolaan ekonomi, economic management, and employee nutrition
dan pengelolaan gizi karyawan management
• menyediakan tunjangan bagi karyawan yang berhak, • provide benefits for eligible employees, such as health
seperti tunjangan kesehatan, tunjangan komunikasi, dan benefits, communication benefits, and vehicle benefits
tunjangan kendaraan bagi karyawan level tertentu for certain level employees
• memperhatikan perkembangan dan kesejahteraan • pay attention to employee development and welfare, by
karyawan, dengan menyediakan pelatihan dan providing adequate training and career development
pengembangan karir yang memadai
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Corporate Social and Environmental Responsibility
Perseroan memiliki Perjanjian Kerja Bersama yang telah The Company has a Collective Labor Agreement that has
disahkan oleh Kementerian Ketenagakerjaan. been ratified by the Ministry of Manpower.
Dalam kaitannya dengan HAM dan ketenagakerjaan, Regarding human rights and employment, the Company and
Perseroan dan entitas anak memberlakukan kebijakan- its subsidiaries enforce the following policies:
kebijakan berikut:
• Kebijakan SDM Perusahaan • HR Corporate Policy
• Kebijakan Manajemen Hubungan Tenaga Kerja • Labor Relations Management Policy
• Kebijakan Rekrutmen • Recruitment Policy
• Kebijakan Cuti • Leave Policy
Penghargaan Aspek Sosial - Ketenagakerjaan
Social - Employment Aspects Awards
Pada tahun 2023, Perseroan melalui entitas anak memperoleh In 2023, the Company through its subsidiaries received awards for
penghargaan atas pencapaian aspek sosial - ketenagakerjaan, achievements in social-employment aspects, as follows:
sebagai berikut:
• PT Eka Mas Republik, entitas anak dengan merk dagang • PT Eka Mas Republik, a subsidiary, for its MyRepublic brand, received
MyRepublic, mendapatkan penghargaan Indonesia Best Managed the Indonesia Best Managed Companies 2023 award from Deloitte. This
Companies 2023 dari Deloitte. Penghargaan ini merupakan award is part of a global awards program given to Indonesian private
bagian dari program penghargaan global yang diberikan kepada companies for their excellence and contribution to industry and the
perusahaan-perusahaan swasta Indonesia atas keunggulan dan economy.
kontribusinya terhadap industri dan ekonomi.
Informasi lainnya mengenai SDM Perseroan dapat dilihat pada Other information related to the Company’s HR can be seen
bagian Profil Perusahaan, sub-bagian Sumber Daya Manusia. in the Company Profile section, Human Resources subsection.
K3 [GRI 3-3-c] [GRI 3-3-e] [GRI 403-1] [GRI 403-2] [GRI 403-4] [GRI 403-5] [GRI OHS [GRI 3-3-c] [GRI 3-3-e] [GRI 403-1] [GRI 403-2] [GRI 403-4] [GRI 403-5]
403-7] [ACGS C.6.1.] [GRI 403-7] [ACGS C.6.1.]
Perseroan berkomitmen menciptakan lingkungan kerja yang The Company is committed to creating a work environment
bebas dari risiko yang dapat membahayakan kesehatan dan that is free from risks that could endanger the health and
keselamatan karyawan. safety of its employees.
Untuk mendukung upaya Perseroan dalam menciptakan To support the Company’s efforts in creating a safe,
lingkungan kerja yang aman, nyaman, dan kondusif bagi comfortable, and conducive work environment for its
karyawan, Perseroan menaruh perhatian besar pada K3, employees, the Company pays great attention to OHS,
antara lain, dengan melakukan hal-hal sebagai berikut: among others, by doing the following:
• menetapkan kebijakan K3, seperti Kebijakan Keselamatan • establish OHS policies, such as the General Mining Safety
Umum Pertambangan dan Lingkungan Hidup (KPLH), and Environment (KPLH) Policy, Emergency Preparedness
Kebijakan Kesiapan dan Respons Darurat, Kebijakan and Response Policy, Accident Policy, HIV/AIDS Policy,
Kecelakaan, Kebijakan HIV/AIDS, dan Kebijakan Larangan Prohibition of Use of Drugs and Alcohol Policy
Penggunaan Obat-Obatan dan Alkohol
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KESIAPAN DAN RESPONS DARURAT
EMERGENCY PREPAREDNESS AND RESPONSE
Jenis keadaan darurat Pelatihan tentang
yang dicakup oleh kebijakan kesiapsiagaan darurat Simulasi darurat Evaluasi dan audit
Types of emergency covered Training on emergency Emergency simulation Evaluation and audit
by the policy preparedness
• menerapkan SOP K3 yang ketat bagi karyawan-kontraktor- • implement strict OHS SOPs for employees, contractors,
pemasok-mitra usaha lainnya di wilayah operasi suppliers and other business partners in the operational
area
• menciptakan budaya kerja yang berfokus pada • create a work culture that focuses on safety and accident
keselamatan dan pencegahan kecelakaan prevention
• proaktif dalam mengidentifikasi potensi risiko K3 dan/atau • proactive in identifying potential OHS risks and/or illness
penyakit dan/atau kelalaian yang dapat menyebabkan and/or negligence that can cause demotivation and
demotivasi dan defisiensi produktivitas kerja karyawan deficiencies in employee work productivity
• mengambil langkah-langkah preventif untuk mengurangi • take preventive steps to reduce the possibility of accidents
kemungkinan terjadinya kecelakaan atau cedera or injuries
• mendorong partisipasi para pemangku kepentingan • encourage the participation of stakeholders to prevent
untuk melakukan pencegahan dan melaporkan setiap and report any conditions or behavior that have the
kondisi atau perilaku yang berpotensi membahayakan hazard potential in the operational areas of the Company
keselamatan di wilayah operasional Perseroan dan entitas and its subsidiaries
anak
• mengadakan pelatihan K3 kepada karyawan secara • hold OHS training for employees on a regular basis
berkala
• melakukan pengawasan yang cermat terhadap proses • carry out careful supervision of work processes
kerja
• menyediakan peralatan kerja yang aman • provide safe work equipment
• menyediakan berbagai sarana dan prasarana • provide various safety facilities and infrastructure in each
keselamatan kerja di masing-masing wilayah operasi, operating area, including: OHS signs, fire protection
seperti: rambu-rambu K3, sistem proteksi kebakaran (alat systems (fire extinguishers, hydrants, sprinklers, and
pemadam api ringan, hidran, alat pemadam kebakaran fire alarm systems), emergency response facilities (first
otomatis, sistem alarm kebakaran), fasilitas tanggap aid kits, emergency response team, fire trucks, and
darurat (kotak pertolongan pertama pada kecelakaan, tim ambulances), and personal protective equipment
tanggap darurat, truk pemadam kebakaran, ambulans),
dan alat pelindung diri
• mengikutsertakan karyawan dalam program BPJS • include employees in BPJS Kesehatan and BPJS
Kesehatan dan BPJS Ketenagakerjaan untuk menambah Ketenagakerjaan programs to increase self-protection
perlindungan diri dari insiden dan penyakit dalam from incidents and diseases in the work environment
lingkungan kerja
Khusus entitas anak di bisnis pertambangan dan perdagangan Specifically for subsidiaries in the coal mining and trading
batu bara yang memberikan kontribusi pendapatan terbesar business that provide the largest revenue contribution to the
bagi Perseroan: Company:
• BIB melaksanakan seluruh proses produksi dengan • BIB carries out all of its production processes by referring
mengacu pada kaidah pertambangan yang baik. to good mining principles.
• BIB menerapkan Sistem Manajemen Keselamatan • BIB implements the Mineral and Coal Mining Safety
Pertambangan Mineral dan Batu Bara (SMKLH), yang terdiri Management System (SMKPLH) consisting of 7 (seven)
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Corporate Social and Environmental Responsibility
dari 7 (tujuh) elemen sistem manajemen, yaitu: kebijakan, management system elements: policy, planning,
perencanaan, organisasi dan personal, implementasi, organization and personal, implementation, monitoring-
pemantauan-evaluasi-tindak lanjut, dokumentasi, dan evaluation-followup, documentation, and management
tinjauan manajemen dan peningkatan kinerja. Sistem ini review and performance improvement. This system was
disusun dengan mengacu pada Undang-Undang No. prepared by referring to Law No. 1 of 1970 on Work
1 tahun 1970 tentang Keselamatan Kerja, Perpu No. 2 Safety, Government Regulation in lieu of Law No. 2 of
tahun 2022 tentang Cipta Kerja, Undang-Undang No. 2022 on Job Creation, Law No. 3 of 2020 on Amendments
3 tahun 2020 tentang Perubahan atas Undang-Undang to Law No. 4 of 2009 on Mineral and Coal Mining,
No. 4 tahun 2009 tentang Pertambangan Mineral dan Regulation of the Minister of ESDM No. 26 of 2018 on the
Batu Bara, Peraturan Menteri ESDM No. 26 tahun 2018 Implementation of Good Mining Rules and Supervision of
tentang Pelaksanaan Kaidah Pertambangan yang Baik Mineral and Coal Mining, Decree of the Minister of ESDM
dan Pengawasan Pertambangan Mineral dan Batu Bara, No. 1827 K/30/MEM/2018 Appendix IV on Guidelines for
Keputusan Menteri ESDM No. 1827 K/30/MEM/2018 the Implementation of the Mineral and Coal Mining Safety
Lampiran IV tentang Pedoman Penerapan Sistem Management System, Decree of the Director General of
Manajemen Keselamatan Pertambangan Mineral dan Minerals and Coal No. 185.K/37.04/DJB/2019 on Coal,
Batu Bara, Keputusan Direktur Jenderal Mineral dan Mineral and Coal Mining Safety Management System –
Batu Bara No. 185.K/37.04/DJB/2019 tentang Batu Bara, ESDM, and ISO 45001:2018 on Occupational Health and
Sistem Manajemen Keselamatan Pertambangan Mineral Delivery Management System.
dan Batu Bara – ESDM, dan ISO 45001:2018 tentang
Sistem Manajemen Keselamatan dan Kesehatan Kerja.
Pendekatan pengelolaan SMKPLH disusun berdasarkan SMKPLH management approach was prepared based on
konsep Plan-Do-Check-Act (PDCA) yaitu rangkaian proses the Plan-Do-Check-Act (PDCA) concept, which is a series
interaktif yang diterapkan perusahaan untuk mencapai of interactive processes implemented by the company to
tujuan dan peningkatan kinerja secara berkelanjutan. achieve goals and improve performance in a sustainable
Konsep PDCA ini diterapkan penuh untuk seluruh manner. The PDCA concept is fully implemented for all
karyawan dan mitra kerja. employees and business partners.
• BIB menerapkan sistem K3 yang mencakup seluruh • BIB implements an OHS system that covers all activities and
aktivitas dan area kerja, mulai dari aktivitas dan area work areas, from mining activities and areas to supporting
pertambangan hingga aktivitas dan area pendukung. activities and areas. All BIB employees are also included
Seluruh karyawan BIB juga telah tercakup dalam Sistem in the company’s OHS Management System (SMK3). BIB
Manajemen K3 (SMK3) perusahaan. BIB menyempurnakan periodically improves SMK3 through various approaches
SMK3 secara berkala melalui berbagai pendekatan tailored to existing needs, including: management review
yang disesuaikan dengan kebutuhan, mencakup: process, internal audit and external audit process, mining
proses tinjauan manajemen, proses internal audit dan health and safety committee meetings, leading and
eksternal audit, rapat komite kesehatan dan keselamatan lagging indicator monitoring process, and work accident/
pertambangan, proses pemantauan leading indicator dan incident evaluation.
lagging indicator, dan evaluasi kecelakaan kerja/insiden.
• BIB memiliki kebijakan kesiapan dan respons darurat, • BIB implements an emergency preparedness and
sebagai berikut: response policy, as follows:
- pembentukan Komite K3 sebagai pelaksana - establishment of an OHS Committee to conduct safety
rapat-rapat terkait keselamatan, pembicaraan committee meetings, safety talks, and management
keselamatan, dan tinjauan manajemen reviews
- pembentukan tim tanggap darurat yang terdiri dari - establishment of an emergency response team which
karyawan BIB dan kontraktor [GRI 403-7] consists of both BIB’s and its contractors’ employees
[GRI 403-7]
- pembuatan kartu penetapan darurat yang berisi - establishment of deployment cards which contain
panduan pekerjaan dan prosedur untuk menanggapi work nstructions and procedures for responding to
situasi darurat emergency
- pelaksanaan pelatihan K3 yang mencakup: - implementation of OHS trainings which includes:
• pelatihan umum seperti sistem pengarsipan dan • general trainings such as filing and document
pengendalian dokumen, pertolongan pertama, control system, first aid, safety leadership, as well
kepemimpinan keselamatan, serta pelatihan as trainings on specific work-related hazardous
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tentang aktivitas berbahaya terkait pekerjaan activities such as slope rescue techniques and
tertentu seperti teknik penyelamatan lereng dan case analysis
analisis kasus
• pelatihan khusus (kursus sertifikasi) yang • special trainings (certification courses) such as
mencakup antara lain pelatihan pengawasan mine supervision, mine surveyors, electrical
tambang, surveyor tambang, keselamatan listrik, safety, and basic open pit mine rescue training
dan pelatihan dasar penyelamatan tambang [GRI 403-5]
terbuka [GRI 403-5]
• pelaksanaan latihan atau simulasi rutin • implementation of routine drills or simulations to
untuk menghadapi kejadian darurat, seperti deal with emergencies, such as fire management,
penanganan kebakaran, serangan jantung, cardiac arrest, vehicular accidents, and serious
kecelakaan kendaraan, dan cedera kerja yang work injuries [GRI 403-5]
serius [GRI 403-5]
- pengadaan diskusi keselamatan secara berkala - implementation of regular safety talks on fatality
tentang upaya pencegahan kematian untuk prevention to increase employees’ awareness and
meningkatkan kesadaran dan keselamatan karyawan safety while in high-risk operational area. [GRI 403-4]
saat berada di wilayah operasi yang berisiko tinggi
[GRI 403-4]
- penerapan metode analisis akar masalah untuk - application of root cause analysis method to
menyelidiki akar penyebab insiden dan menentukan investigate root causes of incidents and to determine
tindakan korektif yang sesuai untuk mencegah the suitable corrective actions to prevent the
terulangnya insiden yang sama [GRI 403-2] recurrence of similar incidents [GRI 403-2]
- penyelenggaraan Program Sehari Tanpa Kecelakaan - implementation of Accident-Free Work Day Program
Kerja untuk meningkatkan konsistensi antara to improve consistency between hazard identification
identifikasi bahaya oleh supervisor dan pelaporan by supervisors and hazard reporting by field operators
bahaya oleh operator lapangan
- pelaksanaan manajemen perubahan budaya - implementation of safety culture change management
keselamatan untuk meningkatkan budaya keselamatan to improve the safety culture of employees and
karyawan dan kontraktor, serta mengubah pola contractors, as well as change the mindset from
pikir dari “keselamatan adalah kewajiban” menjadi “safety is an obligation” to “safety is a need for all
“keselamatan adalah kebutuhan seluruh karyawan” employees”
- pelaksanaan proyek perbaikan keselamatan untuk - implementation of safety improvement projects for
tujuan spesifik di pit, jalur pengangkutan, dan operasi specific purposes in pits, transportation lines, and
pelabuhan port operations
- penggunaan aplikasi “iSAFE”, yaitu sistem pelaporan - use of the “iSAFE” application, which is an online
bahaya daring yang memungkinkan karyawan dan hazard reporting system that allows employees
pekerja untuk melaporkan kejadian bahaya terkait and workers to report occurrences of work-related
pekerjaan, termasuk lokasi, waktu setiap laporan, hazards, including the location, time of each report,
bukti foto, karyawan, fasilitas, dan peralatan melalui photographic evidence, employees, facilities, and
telepon seluler equipment via cell phones
Sejalan dengan maraknya pemanfaatan teknologi digital In line with the widespread use of digital technology through
melalui program aplikasi di berbagai bidang kehidupan, untuk application programs in various areas of life, to facilitate
memudahkan koordinasi, pemantauan/pengawasan proyek, coordination, project monitoring/supervision, and real-time
dan pengambilan keputusan secara real-time, meningkatkan decision making, increase work efficiency and productivity,
efisiensi, dan produktivitas kerja, BIB telah melengkapi sarana BIB has equipped employee work facilities with interactive
kerja karyawan dengan platform interaktif yang mudah platforms that are easy to access, including: the PETANG
diakses, antara lain: program PETANG (Pemantauan Terperinci (Detailed Monitoring of Mine Supervisors), WINE (Work
Pengawas Tambang), WINE (Work Area Intelligence), MOCA Area Intelligence), MOCA (Monitoring Closing iSAFE), and
(Monitoring Closing iSAFE), dan PEGASUS (Pengelolaan Izin PEGASUS (Special Work Permit Management) programs.
Kerja Khusus).
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BIB memiliki tim Digital & Teknologi untuk
membentuk dan mengembangkan sendiri
sistem aplikasi pertambangan. Aplikasi ini
menghubungkan beragam data yang tersebar
di dalam kegiatan operasional, seperti data
karyawan, data unit kendaraan alat berat,
data laporan bahaya, data perizinan, dan
lain-lainnya. Melalui integrasi data ini, BIB
dapat meningkatkan akurasi dan kualitas data
yang salah satunya menjadi fondasi dalam
menciptakan dan menjaga K3.
BIB has a Digital & Technology team to form
and develop its own mining application system.
These applications connect various data spread
across operational activities, such as employee
data, heavy equipment vehicle unit data, hazard
report data, licensing data, and so on. Through
this data integration, BIB can improve the
accuracy and quality of data, which is one of the
foundations for creating and maintaining OHS.
Beberapa program lain yang telah dilaksanakan oleh BIB Several other programs that have been implemented by BIB
untuk meningkatkan K3 adalah sebagai berikut: to improve OHS are as follows:
• peningkatan pengelolaan kinerja kontraktor melalui • improve contractor performance management through
penerapan sistem penilaian kontraktor berdasarkan aspek implementing a contractor assessment system based on
Good Mining Practices dan pengembangan aplikasi CMS Good Mining Practices aspects and developing a CMS
(Contractor Management System) untuk meningkatkan (Contractor Management System) application to improve
kualitas pemantauan perizinan usaha, kompetensi, dan the quality of monitoring business licensing, competency,
pelaporan mitra kerja and reporting of business partners
• peningkatan budaya keselamatan melalui pelaksanaan • improve safety culture through the implementation of
program SEKATA (Safety Kita) yang berisi inisiatif-inisiatif the SEKATA (Our Safety) program which contains project
project charter perbaikan perilaku karyawan charter initiatives to improve employee behavior
• peninjauan prosedur keselamatan secara • continuous review of safety procedures to identify
berkesinambungan untuk menemukan kekurangan dan deficiencies and make improvements based on field
melakukan perbaikan berdasarkan pengamatan lapangan observations or recommendations from incident
atau rekomendasi dari investigasi insiden investigations
Perseroan menyadari bahwa untuk dapat menciptakan The Company realizes that to be able to create a safe,
lingkungan kerja yang aman, nyaman, kondusif, dan sehat, comfortable, conducive, and healthy work environment,
Perseroan membutuhkan kontribusi dari seluruh insan the Company requires contributions from all Company
Perseroan. Oleh karena itu, tanggung jawab pelaksanaan personnel. Therefore, the responsibility for implementing
fungsi K3 di BIB tersebar di berbagai fungsi di dalam the OHS function at BIB is spread across various functions
perusahaan dengan penanggung jawab tertinggi dipegang within the company with the highest responsibility held by
oleh Kepala Teknik Tambang yang telah mendapatkan the Head of Mining Engineering who has received Main
sertifikasi Pengawas Operasi Utama yang disahkan oleh Operations Supervisor certification approved by the Director
Direktur Teknik dan Lingkungan dan Direktur Jenderal of Engineering and Environment and the Director General of
Minerba dari ESDM. Mineral and Coal from ESDM.
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Peringkat Maturitas dalam Manajemen Risiko Industri Mineral
Maturity Ranking in Mineral Industry Risk Management
2022
2018
2023
RENTAN REAKTIF PATUH PROAKTIF ELASTIS
VULNERABLE REACTIVE COMPLIANT PROACTIVE RESILIENT
Menerima bahwa insiden Mencegah kejadian serupa Mencegah insiden Memperbaiki sistem Cara kami melakukan
terjadi Prevent a similar incident sebelum terjadi Improve the systems bisnis
Accept that incidents Prevent incident before The way we do business
happen they occur
1. Tidak ada budaya 1. Budaya menyalahkan: 1. Budaya kepatuhan: 1. Budaya memiliki: 1. Cara hidup:
peduli: a. Menerima kebutuhan a. Beberapa a. Keterlibatan di a. Terjadi secara alami;
a. Apatis/melawan; untuk peduli; partisipasi; semua tingkatan; b. Semua orang terlibat
b. Hampir celaka tidak b. Beberapa pelaporan b. Mendiskusikan b. Keterlibatan hampir secara pribadi untuk
dipertimbangkan; hampir celaka; hampir celaka; celaka; mencegah insiden;
c. Kelalaian; c. Beberapa upaya 2. Pelatihan/kesadaran 2. Tingkat kesadaran 2. Pemahaman lengkap;
d. Ketidakjujuran; peningkatan, yang dapat diterima; pelatihan yang tinggi; 3. Segala hal
e. Menyembunyikan seperti pembersihan 3. Saluran komunikasi 3. Komunikasi pada diinformasikan setiap
insiden; prainspeksi dan tugas yang baik dan mapan; tingkat tinggi tidak saat.
2. Tidak ada atau sedikit ringan; 4. Keterlibatan dan fokus menyembunyikan apa
pelatihan; d. Tindakan disipliner; orang biasa. pun.
3. Komunikasi buruk atau 2. Pelatihan minimum/tidak
tidak ada. konsisten;
3. Beberapa komunikasi
perlu diketahui.
1. No care culture: 1. Blame culture: 1. Compliance culture: 1. Ownership culture: 1. Way of life:
a. Apathy/resistance; a. Accept need to care; a. Some participation; a. Involvement at all a. Comes naturally;
b. Near misses not b. Some near miss b. Near miss levels; b. Personal involvement
considered; reporting; discussions; b. Near miss by all to prevent
c. Negligence; c. Some window dressing 2. Acceptable training/ involvement; incidents;
d. Dishonesty; e.g., preinspection awareness; 2. High level of training/ 2. Complete
e. Hiding of incidents; clean-ups and light 3. Established and awareness; understanding;
2. No or little training; duty; good communication 3. Communication at 3. All informed at all times
3. Poor or no d. Disciplinary action; channels; a high level hiding about everything.
communication. 2. Minimum/inconsistent 4. Regular people nothing.
training; involvement and focus.
3. Some communication on
a need to know basis.
1. Pendekatan reaktif; 1. Didorong oleh 1. Didorong oleh K3 yang 1. Digerakkan peningkatan 1. Diinternalisasi secara
2. Tidak ada sistem; Administrator; terkoordinasi; sistem sesuai lini; individual;
3. Tidak ada penilaian 2. Sistem longgar, elemen 2. Sistem sesuai standar 2. ISO 14001 dan OHSAS 2. Sistem manajemen
risiko; Sistem Manajemen K3 dan ISO 9002 atau 18000 atau setara; terintegrasi;
4. Ketidakpatuhan hukum; Kesehatan dan setara; 3. Penilaian risiko formal 3. Penilaian risiko
5. Menerima rusaknya Keselamatan; 3. Penilaian risiko melalui proaktif; terintegrasi dalam
peralatan/proses; 3. Penilaian risiko diaktifkan sistem yang ada; 4. Lebih dari sekedar semua sistem;
6. Investigasi insiden kembali; 4. Kepatuhan hukum kepatuhan hukum; 4. Kemampuan mengatur
lemah; 4. Kepatuhan hukum secara total; 5. Berusaha secara aktif diri sendiri;
7. Investigasi yang buruk; minimum; 5. Implementasi ketat merekrut; 5. Menghilangkan masalah
8. Tidak ada pemantauan/ 5. Menggunakan alat penggunaan alat 6. Menyelesaikan sebelum terjadi;
audit; pelindung diri sebagai pelindung diri kelemahan proses/ 6. Semua ancaman
9. Izin ketidakpatuhan; cara menghilangkan jika diperlukan peralatan; dipertimbangkan
10. Potensi praktik ilegal. eksposur; (mengetahui risiko); 7. Pembahasan insiden dalam pengambilan
6. Investigasi insiden 6. Analisis insiden kausal bersama dengan semua keputusan;
dengan analisis terbatas: berdasarkan potensi tingkatan; 7. Peningkatan sistem
a. Fokus pada apa yang kejadian; 8. Rencana/prosedur yang melalui evaluasi/audit
terjadi; 7. Berbagi informasi dari dirancang dengan baik; eksternal.
b. Tidak ada fokus sistem; kegiatan; 9. Fokus pada mengikuti
c. Fokus kesalahan 8. Perencanaan rencana dan prosedur
manusia; higienis/pemantauan di site;
7. Pemantauan/audit ad- lingkungan yang 10. Audit terintegrasi;
hoc; direncanakan; 11. Evaluasi dan diskusi
8. Tidak ada inisiatif 9. Pemeriksaan medis yang setara.
kebersihan atau berkala;
kesehatan kerja; 10. Monitoring/audit yang
9. Pemantauan medis direncanakan;
reaktif; 11. Rapat dan diskusi
10. Pemantauan sesuai keselamatan;
peraturan. 12. Beberapa
pengamatan tugas.
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Corporate Social and Environmental Responsibility
2022
2018
2023
RENTAN REAKTIF PATUH PROAKTIF ELASTIS
VULNERABLE REACTIVE COMPLIANT PROACTIVE RESILIENT
1. Reactive approach; 1. Administrator driven; 1. OHS Coord. driven; 1. Line driven systems 1. Individually internalised;
2. No systems; 2. Loose systems, elements 2. OHS standads system improvement; 2. Integrated management
3. No risk assessment; of a HS Management and ISO 9002 or 2. ISO 14001 and OHSAS systems;
4. Legal non compliance; System; equivalent; 18000 or equivalent; 3. Risk assessment
5. Accept equipment/ 3. Re-active risk assessment; 3. Risk assessment 3. Pro-active formal risk integrated into all
process decay; 4. Minimum legal through existing assessment; systems;
6. Superficial incident compliance; systems; 4. Beyond legal 4. Self-regulating style;
investigation; 5. Apply PPE as a way of 4. Total legal compliance; compliance; 5. Eliminate problems
7. Poor investigation; eliminating exposure; 5. Strictly enforce the use 5. Trying to actively before they occur;
8. No monitoring/audits; 6. Incident investigation but of PPE where required recruit; 6. All threats considered in
9. Permit non-compliance; limited analysis; (knowing risk); 6. Seek to actively decision making;
10. Potential illegal a. Focus on what 6. Causal incident engineer out 7. Systems enhancement
practices. happened; analysis based on process/equipment through external
b. No systems focus; event potential; inadequacies; evaluation/auditing
c. Human fault focus; 7. Info sharing from 7. Incident learnings
7. Ad hoc monitoring/audits; events; shared with all levels;
8. No occupational hygiene 8. Planned occupational; 8. Well-designed plans/
or health initiatives; hygiene/environmental procedures;
9. Reactive medical monitoring 9. Focus on adhering
monitoring; 9. Periodical medical to site plans and
10. Monitoring as per examinations; procedures;
regulations. 10. Planned monitoring/ 10. Integrated audits;
audits; 11. Peer evaluation and
11. Safety meetings & discussion.
talks;
12. Some task
observations.
BIB berhasil mempertahankan peringkat proaktif tingkat-4 BIB had succeeded in maintaining a level-4 proactive rating
berdasarkan survei tingkat budaya keselamatan yang based on a safety culture level survey conducted by an
dilaksanakan oleh pihak independen pada tahun 2023. independent party in 2023.
Upaya yang telah dilakukan oleh BIB untuk mempertahankan Efforts that had been made by BIB to maintain a safety culture
budaya keselamatan, antara lain sebagai berikut: include the following:
• menunjukan komitmen manajemen pada pengelolaan K3 • demonstrate management’s commitment to OHS
management
• menyediakan SDM yang memadai untuk melaksanakan • provide adequate HR to implement the OHS program
program K3
• mengadakan pendidikan, pelatihan, dan kampanye • provide education, training, and campaigns related to
terkait budaya keselamatan safety culture
• menerapkan program SEKATA sebagai wahana • implement the SEKATA program as a vehicle for improving
peningkatan budaya keselamatan di skala regu kerja safety culture at the work team scale in accordance with
sesuai dengan area kerja departemen dan kontraktor each department and contractor work areas
• menyelenggarakan kegiatan-kegiatan bersifat promosi • organize safety culture promotion activities, including
budaya keselamatan antara lain melaksanakan bulan K3 holding national OHS month, OHS seminars, various
nasional, seminar K3, aneka lomba K3, dan memberikan OHS competitions, and giving awards to employees,
penghargaan kepada karyawan, departemen dan departments, and contractor companies who show
perusahaan kontraktor yang menunjukkan partisipasi aktif active participation and good achievements in OHS
dan prestasi yang baik dalam pengelolaan K3 management
• menggunakan teknologi informasi digital untuk • utilize digital information technology to help effectively
membantu efektifitas monitoring keselamatan kerja di monitor work safety in the field
lapangan
Dengan kesiapan-kesiapan ini, pada tahun 2023, BIB With these preparations, in 2023, BIB recorded a Lost-Time
mencatatkan Lost-Time Injury Frequency Rate (LTIFR) sebesar Injury Frequency Rate (LTIFR) of 0.00.
0,00.
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Program Programs
Berikut ini adalah beberapa program terkait dengan HAM, The following were some of the programs related to human
ketenagakerjaan, dan K3 yang telah dijalankan oleh Perseroan rights, employment, and OHS that had been carried out by
dan entitas anak pada tahun 2021 sampai dengan 2023: [GRI the Company and its subsidiaries from 2021 to 2023: [GRI 2-22]
2-22] [GRI 2-23] [GRI 3-3-d] [GRI 2-23] [GRI 3-3-d]
PROGRAM TERKAIT HAM DAN KETENAGAKERJAAN
PROGRAMS RELATED TO HUMAN RIGHTS AND EMPLOYMENTS
Manfaat / Benefit
• menciptakan hubungan yang harmonis dengan para pemangku kepentingan
• create a harmonious relationship with stakeholders
Keterkaitan dengan Strategi Bisnis Perseroan / Relation to the Company’s Business Strategy
• meningkatkan produktivitas kerja
• increase work productivity
Kontribusi terhadap SDGs / Contributions to SDGs
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Perayaan Hari Besar Keagamaan Perseroan dan entitas anak memberikan kesempatan kepada seluruh karyawan untuk merayakan
Celebration of Religious Holidays hari besar keagamaannya masing-masing.
The Company and its subsidiaries provided opportunities for all employees to celebrate their
respective religious holidays.
Hak Berserikat bagi Karyawan Perseroan memfasilitasi kegiatan serikat pekerja di bisnis penyediaan tenaga listrik dan uap.
Right of Association for Employees Perseroan memfasilitasi karyawan untuk berserikat, berkumpul, dan mengemukakan pendapat
sesuai dengan perundang-undangan yang berlaku di Indonesia.
The Company facilitated the activities of trade unions in the power and steam generation
business. The Company allowed its employees to associate, gather, and express opinions in
accordance with the prevailing laws and regulations in Indonesia.
Rekrutmen, Pelatihan, dan Pengembangan Karir Perseroan dan entitas anak melakukan rekrutmen dan pengembangan karir SDM secara adil dan
Recruitment, Training, and Career Development setara. Informasi lain mengenai proses rekrutmen dan program pelatihan yang diselenggarakan
oleh Perseroan selama tahun 2023 dapat dilihat pada bagian Profil Perusahaan, sub-bagian
Sumber Daya Manusia.
The Company and its subsidiaries conducted HR recruitment and career development in a fair
and equal manner. More information regarding recruitment process and training programs that
were organized by the Company during 2023 can be seen in the Company Profile section,
Human Resources subsection.
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PROGRAM TERKAIT K3
PROGRAMS RELATED TO OHS
Manfaat / Benefit
• meningkatkan kemampuan karyawan dalam menghadapi situasi darurat
• mewujudkan lingkungan kerja yang aman tanpa kecelakaan
• improve employees’ abilities in dealing with emergency situations
• establish a safe working environment
Keterkaitan dengan Strategi Bisnis Perseroan / Relation to the Company’s Business Strategy
• meningkatkan produktivitas kerja melalui peningkatan K3 secara keseluruhan
• increase work productivity through improving the overall OHS
Kontribusi terhadap SDGs / Contributions to SDGs
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Pelatihan K3 • BIB mengadakan 889 pelatihan K3 • BIB mengadakan 592 pelatihan K3 • BIB mengadakan 18 pelatihan dan
OHS Training bagi karyawan dan/atau kontraktor, bagi Karyawan dan/atau kontraktor, simulasi keadaan darurat untuk
antara lain pelatihan wajib dasar, antara lain pelatihan wajib dasar, mengembangkan kompetensi dari
pelatihan wajib pengawas, pelatihan pelatihan wajib pengawas, pelatihan tim tanggap darurat, karyawan, dan
fatality prevention, pelatihan K3 fatality prevention, pelatihan K3 kontraktor. Pelatihan ini mencakup
khusus, dan pelatihan sistem khusus, dan pelatihan sistem kasus kebakaran, penyelamatan air,
manajemen. manajemen. penyelamatan serangan jantung,
• BIB conducted 889 OHS training • BIB conducted 592 OHS training dan insiden terkait lingkungan
courses for employees and courses for employees and seperti tumpahan bahan bakar.
contractors, including basic contractors, including basic • BIB conducted 18 training courses
mandatory training, supervisory mandatory training, supervisory and emergency simulations to
mandatory training, fatality mandatory training, fatality enhance the competency of
prevention training, special OHS prevention training, special OHS the emergency response team,
training, and management system training, and management system employees, and contractors. The
training. training. trainings cover fire cases, water
rescue, heart attack rescue, and
environmental incidents such as fuel
spills.
Inspeksi Keamanan • Perseroan dan entitas anak secara • Perseroan dan entitas anak secara • Perseroan dan entitas anak secara
dan Kebersihan Area rutin melakukan pengelolaan sanitasi rutin melakukan pengelolaan sanitasi rutin menjaga kebersihan area kerja
Kerja di wilayah kerja dan menyediakan di wilayah kerja dan menyediakan sesuai dengan protokol kesehatan
Workplace Safety fasilitas penunjang tercapainya fasilitas penunjang tercapainya yang dianjurkan pemerintah dan
and Hygiene higienitas. higienitas. tetap melaksanakan penilaian
Inspection • The Company and its subsidiaries • The Company and its subsidiaries keselamatan kerja dan kebersihan
regularly maintained sanitation in the regularly maintained sanitation in the di wilayah operasi Perseroan dan
workplace and provided supporting workplace and provided supporting entitas anak.
facilities to achieve hygiene. facilities to achieve hygiene. • The Company and its subsidiaries
regularly maintained the hygiene of
work areas with respect to the health
protocols recommended by the
government and continued to carry
out assessments of work safety and
hygiene in the operation areas of the
Company and its subsidiaries.
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Pengadaan dan - • Perseroan dan entitas anak • BIB menyelesaikan pembangunan
Inspeksi Sarana dan melibatkan karyawan dalam Pusat Komando Tanggap Darurat yang
Prasarana K3 berbagai proses pengelolaan berlokasi di kantor Bunati.
Procurement and K3, termasuk pembicaraan 5 • BIB memasang hidran kebakaran
Inspection of OHS menit yang dilakukan pada setiap di kamp Angsana dan sistem alarm
Facilities awal shift, diskusi keselamatan kebakaran di kantor Angsana, kantor
secara berkala, audit, investigasi, Kusan, dan pelabuhan Bunati.
pertemuan review prosedur, • BIB telah melengkapi perlengkapan
review penilaian risiko, observasi tim tanggap darurat dengan
keselamatan, dan inspeksi menambahkan 69 jenis peralatan
keselamatan. dan perlengkapan darurat baru yang
• BIB mendistribusikan hasil dapat digunakan untuk pembebasan
investigasi insiden melalui kendaraan, penyelamatan air,
peringatan keamanan dengan pemadaman kebakaran, penyelamatan
menggunakan surat elektronik, ruang terbatas, dan penyelamatan
kampanye, poster/baliho/spanduk. sudut tinggi.
• The Company and its subsidiaries • BIB completed the construction of an
involved employees in various emergency response team station at
processes in the management Bunati office.
of K3, including 5-minute talks
conducted at the beginning of • BIB installed fire hydrants at Angsana
each shift, regular safety talks, camp and fire alarm systems at Angsana
audits, investigations, procedure office, Kusan office, and Bunati port.
review meetings, risk assessment • BIB complemented the emergency
reviews, safety observations, and response team’s equipment by
safety inspections. adding 69 new types of emergency
• BIB distributed the results of equipment and supplies that can be
incident investigations through used for vehicle rescue, water rescue,
safety alerts via email, posters/ firefighting, confined space rescue, and
billboards/banners campaigns. high angle rescue.
Layanan Kesehatan • Untuk pekerjaan-pekerjaan tertentu, Perseroan dan entitas anak mewajibkan karyawan untuk melakukan pemeriksaan
dan Peningkatan kesehatan sebelum pekerjaan tersebut dilakukan. Perseroan juga mengadakan pemeriksaan kesehatan karyawan secara
Kualitas Kesehatan rutin untuk karyawan di bisnis pertambangan batu bara.
Karyawan [GRI 403-6] • Perseroan dan entitas anak menyediakan fasilitas klinik dan tempat pertolongan pertama di wilayah operasi bisnis
Employee Health pertambangan batu bara selama jam kerja.
Services and Health • Perseroan dan entitas anak melakukan pengelolaan kelelahan kerja meliputi pengaturan pola gilir kerja pekerja tambang
Quality Improvement dan penilaian tingkat kelelahan pada pekerja tambang sebelum awal gilir kerja dan saat pekerjaan berlangsung.
[GRI 403-6] • BIB memberikan sosialisasi terkait fasilitas kesehatan yang disediakan oleh BIB melalui induksi keselamatan kerja, rapat
keselamatan kerja, komunikasi melalui surat elektronik, poster, leaflet, media sosial, dan aplikasi layanan kesehatan.
• For certain jobs, the Company and its subsidiaries had required the employees to conduct medical check-ups before
performing the jobs. The Company also scheduled routine employee health checks for employees at the coal mining
business.
• The Company and its subsidiaries provided clinic facilities and first aid stations in the operational areas of the coal mining
business during business hours.
• The Company and its subsidiaries performed a work fatigue management, which included setting the shift patterns of
mining workers and assessing the fatigue level of mining workers before the beginning of the shift and during work.
• BIB provided briefings related to health facilities provided by BIB through work safety induction, safety meetings,
communication via email, posters, leaflets, social media, and a health service application.
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Penghargaan Aspek Sosial - K3
Social Aspect - OHS Awards
Pada tahun 2023, BIB memperoleh sejumlah penghargaan atas In 2023, BIB received various awards for implementing a good OHS
implementasi sistem manajemen K3 yang baik, sebagai berikut: management system, as follows:
• Penghargaan Utama Pelaksanaan Kaidah Teknik Pertambangan yang • Main Award for the Implementation of Good Mining Engineering
Baik Aspek Keselamatan Pertambangan dari ESDM Principles for Mining Safety Aspects from ESDM
• Penghargaan Utama Pelaksanaan Kaidah Teknik Pertambangan yang • Main Award for the Implementation of Good Mining Engineering
Baik Aspek Teknis Pertambangan dari ESDM Principles for Mining Technical Aspects from ESDM
• Penghargaan Utama Pelaksanaan Kaidah Teknik Pertambangan yang • Main Award for the Implementation of Good Mining Engineering
Baik Aspek Konservasi Pertambangan dari ESDM Principles for Mining Conservation Aspects from ESDM
• Penghargaan Utama Pelaksanaan Kaidah Teknik Pertambangan yang • Main Award for the Implementation of Good Mining Engineering
Baik Aspek Usaha Jasa Pertambangan dari ESDM Principles for Mining Services Business Aspects from ESDM
• Penghargaan utama “MITRA BAKTI HUSADA AWARD DEPKES RI • Main award “MITRA BAKTI HUSADA AWARD DEPKES RI 2023” for the
2023” untuk kategori Kesehatan & Keselamatan Kerja Perkantoran Private Office Occupational Health & Safety category from the Ministry
Swasta dari Departemen Kesehatan Republik Indonesia of Health of the Republic of Indonesia
• Penghargaan Kecelakaan Nihil (Zero Accident Award) dari Menteri • Zero Accident Award from the Minister of Manpower of the Republic
Ketenagakerjaan Republik Indonesia of Indonesia
• Penghargaan Program Pencegahan dan Pengendalian HIV & AIDS di • Award for the Prevention and Control of HIV & AIDS Program in the
Tempat Kerja kategori Silver dari Menteri Ketenagakerjaan Republik Workplace in the Silver category from the Minister of Manpower of the
Indonesia Republic of Indonesia
• Penghargaan Program Pencegahan dan Penanggulangan COVID-19 • Award for the Prevention and Management of COVID-19 in the
di Tempat Kerja kategori Gold dari Menteri Ketenagakerjaan Republik Workplace Program in the Gold category from the Minister of
Indonesia Manpower of the Republic of Indonesia
• Penghargaan sebagai Fasilitator Program Pencegahan dan • Award as Facilitator of the HIV/AIDS Prevention and Control Program
Penanggulangan HIV/AIDS di Tempat Kerja dari ILO in the Workplace from the ILO
Selama tahun 2023, Perseroan dan entitas anak tidak During 2023, the Company and its subsidiaries did not
menerima laporan pelanggaran terkait dengan HAM, receive any report of significant violations related to HR,
ketenagakerjaan, dan K3 yang signifikan. employment, and OHS.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 343
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Pelibatan dan Pengembangan Community Involvement and
Masyarakat [GRI 2-25-a] [ACGS C.4.4.] Development [GRI 2-25-a] [ACGS C.4.4.]
Kebijakan Policy
Perseroan dan entitas anak berkomitmen untuk berperan The Company and its subsidiaries are committed to playing
aktif dalam melakukan pemberdayaan dan membantu an active role in empowering and helping to increase the
meningkatkan kemandirian dan kesejahteraan masyarakat di independence and welfare of communities around the
sekitar wilayah operasi Perseroan dan entitas anak, terutama operational areas of the Company and its subsidiaries,
untuk masyarakat yang berada di wilayah yang terkena especially for communities in areas directly affected by the
dampak langsung dari kegiatan operasi Perseroan dan/atau operational activities of the Company and/or its subsidiaries.
entitas anak.
Sebagai bentuk komitmen dalam mendukung pertumbuhan As a form of commitment to supporting the socio-economic
dan pemberdayaan sosial ekonomi masyarakat lokal di growth and empowerment of the local communities around
sekitar wilayah operasi Perseroan dan entitas anak, Perseroan the operational areas of the Company and its subsidiaries,
melalui entitas anak telah menyusun 8 (delapan) pilar the Company through its subsidiaries compiled 8 (eight)
program TJSL yang disusun selaras dengan SDGs dan sesuai blueprint pillars as guidelines in planning and implementing
dengan Keputusan Menteri ESDM No. 1824K/30/MEM/2018 the CSER programs. These eight blueprint pillars are directed
terkait dengan pelaksanaan program Pengembangan dan in line with the SGDs and in accordance with the Decree of
Pemberdayaan Masyarakat (PPM). the Minister of ESDM No. 1824K/30/MEM/2018 related to
the implementation of the Community Development and
Empowerment (PPM) program.
Seiring dengan perkembangan usaha Perseroan, Perseroan Along with the development of the Company’s business,
berharap dapat memberikan manfaat yang lebih luas kepada the Company aspires to provide greater benefits to the
masyarakat. [GRI 3-3-c] communities. [GRI 3-3-c]
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Corporate Social and Environmental Responsibility
Sosial dan Budaya Pendidikan Kesehatan
Social and Culture Education Health
Pemberian bantuan pembangunan sarana Pemberian beasiswa jenjang sekolah dasar Pemeli haraan dan pemeriksaan kesehatan
dan/ atau prasarana ibadah, termasuk hubungan masyarakat sekitar tambang, penyediaan tenaga
sampai dengan pergruan tinggi, bantuan untuk
di bidang keagamaan, event keagamaan seperti kesehatan, penyediaan, dan peningkatan sarana
bazar Ramadhan, tenaga pendidik di area sekitar tambang BIB untuk kesehatan.
bantuan bencana, serta berpartisipasi dan PT Barasentosa Lestari, bantuan sarana
dalam upaya pelestarian budaya dan prasarana pendidikan, pelatihan,
dan kearifan lokal setempat. keterampilan, dan keahlian dasar.
In the form of assistance in building the facility Providing scolarship from Elementary School Health maintenance and medical examination
and/ or infrastructure of worship, including to College level, assistance for education of the community around the mine, provision
relationship in the religious, filed, religious in the mining area surrounding PT Borneo of paramedics, provision and improvment
events such as Ramadan bazaar, disaster relief, of health facilities.
Indobara and PT Barasentosa Lestari, assistance
as well as participating in the effort of preserving
the culture and local wisdom. of educational facility and education on
independent community, training on basic skills,
and expertise. in the effort of preserving the
culture and local wisdom.
Pembentukan Kelembagaan Komunitas
Pengelolaan Lingkungan Sekitar Masyarakat dalam Menunjaang
yang Berkelanjutan Kemandirian Program Pemberdayaan
8
Sustainable Management Masyarakat
of Surrounding Environment Forming Community Institutions in
Supporting the Independency of
Menanam bibit mangrove atau Community Empowerment Program
buah bersama warga setempat serta
penyuluhan dan Pemberian pelatihan maupun seminar
pengelolaan sampah oleh BIB Pilar Cetak Biru TJSL tentang organisasi masyarakat dan
dan PT Barasentosa Lestari. pengembangaan kelompok usaha
In the form of planting mangrove Blueprint Pillars of CSER
bersama.
seeds and/or fruits together with local In the form of training and workshops
community, as well as counselling concernig community organization and
and managing waste by BIB and PT development of joint business group.
Barasentosa Lestari.
Ekonomi Riil Kemandirian Ekonomi Pembangunan Infrastruktur yang Menunjang
Economic Independency Program Pemberdayaan Masyarakat
Real Economy
Developing Infrastructure that Supports
Community Empowerment Program
Memberdayakan masyarakat dalam bidang
perdagangan, perkebunan, pertanian, Upaya peningkatan kapasitas dan akses Pengerasan jalan, pembangunan jalan
perternakan, perikanan, dan kewirausahaan masyarakat setempat dalam Usaha Mikro, Kecil, underpass, pembangunan dan perbaikan
dan Menengah (UMKM), pengembangan UMKM jembatan, pembangunan gedung serbaguna,
di sekitar tambang dalam pengembangan serta pengadaan sambungan listrik
UMKM sesuai dengan bidangnya masing- warga tak mampu.
Empowering the community in the filed of masing.
Effort in enhancing the capacity and access of In the form of road herdening, underpass
trading, plantation, agriculture, farming, fishery,
local community to Micro, Small, and Medium construction, bridges construction and repair,
and enterpreneurship. multipurpose building construction, and
Enterprises (MSME), development of MSME
electricity connection for poor citizens.
around the mine, and provision of access to
participate for the community surrounding
the mine in the development of MSME in
accordance with their respective filed.
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Jejak Langkah dan Target Pencapaian Program TJSL
Footsteps and Achievement Targets of the CSER Programs
Tahap Organsisasi Tahap Pembangunan Kapasitas Independensi Keberlanjutan
Organizational Phase Capacity Building Phase Independence Sustainability
2013 - 2017 2018 - 2022 2023 - 2027 ≥2028
Inisiasi dan Sosialisasi
Organisasi Pengembangan Penguatan Kemandirian Strategi Keluar
Initiation
Organization Development Strengthening Self-reliance Exit Strategy
and Socialization
Meningkatkan inisiatif dan sosialisasi nilai Meningkatkan dan memperkuat kapasitas Melaksanakan Program yang
keberlanjutan di lingkungan internal. internal organisasi yang terkait dalam program dengan dilaksanakan dapat
Increase initiatives and disseminate pelaksanaan program keberlanjutan bagi para rencana pelaksanaan terus berkelanjutan
sustainability value in the internal environment. pemangku kepentingan bagi para pemangku secara mandiri oleh tanpa keterlibatan
kepentingan eksternal. para pemangku Perseroan/entitas
Increase and strengthen the organization's kepentingan anak di dalamnya.
internal capacity involved in implementing Implement the The implemented
sustainability programs for external program with an program can continue
stakeholders. implementation plan without the Company/
independently by subsidiaries
stakeholders. involvement in it.
Program Programs
Berikut ini adalah beberapa program terkait pelibatan The following were some of the programs related to
dan pengembangan masyarakat yang telah dilaksanakan community involvement and development that had been
Perseroan dan entitas anak pada tahun 2021 hingga 2023: carried out by the Company and its subsidiaries from 2021 to
[GRI 2-22] [GRI 3-3-d] [GRI 413-1] 2023: [GRI 2-22] [GRI 3-3-d] [GRI 413-1]
PROGRAM PENDIDIKAN
PROGRAMS RELATED TO EDUCATION
Manfaat / Benefit
• mengembangkan keterampilan masyarakat
• meningkatkan kesempatan kerja
• improve community skills
• increase jobs opportunities
Keterkaitan dengan Strategi Bisnis Perseroan / Relation to the Company’s Business Strategy
• mewujudkan komitmen sosial Perseroan untuk meningkatkan kesejahteraan masyarakat di sekitar wilayah operasi entitas anak Perseroan
• realize the Company’s social commitment to improving community welfare around the operational areas of the Company’s subsidiary
Kontribusi terhadap SDGs / Contributions to SDGs
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Corporate Social and Environmental Responsibility
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Pelatihan Masyarakat • PT Surya Kalimantan Sejati, entitas • BIB memberikan 5 kali pelatihan • BIB memberikan pelatihan
Community Training anak, memberikan pendidikan kepada 70 peserta untuk pemasaran digital kepada
keterampilan dan keahlian dasar. meningkatkan kapasitas SDM, 155 peserta dengan tujuan
• PROGRAM UNGGULAN (2023): antara lain pelatihan memasak, mengembangkan keterampilan
BIB mengadakan program menjahit, membuat minuman, para peserta agar dapat
pelatihan operator dump truck menyablon, akuntansi, dan mempromosikan bisnis ke basis
bagi 100 orang lulusan SMA pemasaran. pelanggan yang lebih luas.
atau sederajat. BIB memfasilitasi • BIB memberikan pelatihan • BIB mengadakan aktivitas-
alumni pelatihan untuk mendaftar kepada 100 orang pengemudi aktivitas penyuluhan usaha di
di mitra-mitra kerja BIB. roda 4 dan roda 10 selama 3 bulan Pusat Pembelajaran Masyarakat
• PROGRAM UNGGULAN beserta pelatihan keselamatan bagi masyarakat dan agen-agen
(2019): BIB meluncurkan untuk meningkatkan keterampilan desa yang tertarik untuk belajar
program berkelanjutan untuk mengemudi dan meningkatkan dan ingin mengembangkan
memanfaatkan lahan bekas peluang kerja masyarakat. usahanya di desa masing-masing.
tambang menjadi pusat
pembelajaran Integrated Farming
System (IFS) bagi masyarakat.
Pemilihan IFS sebagai topik
pembelajaran disesuaikan
dengan mayoritas mata
pencaharian masyarakat sekitar
wilayah tambang BIB.
Saat ini, BIB sedang dalam proses
untuk melakukan pembukaan
lahan seluas 4 ha yang akan
dimanfaatkan sebagai demplot
percobaan untuk 20 desa Ring-1.
Lahan tersebut akan digunakan
sebagai sarana pembelajaran
penerapan IFS, di mana masing-
masing desa akan mengirimkan
“agen desa” untuk mengelola
lahan seluas 2.000 m2 untuk
diterapkan kembali di desanya.
• PT Surya Kalimantan Sejati, a • BIB provided 5 training sessions • BIB provided digital marketing
subsidiary, provided basic skills to 70 participants with the aim of training to 155 participants
and expertise training. increasing HR capacity, including with the aim of developing
• LEADING PROGRAM (2023): cooking, sewing, barista, screen participants’ skills so that they can
BIB held a dump truck operator printing, accounting, and promote their business to a wider
training program for 100 high marketing training. customer base.
school graduates or equivalent. • BIB provided training to 100 • BIB conducted business
BIB then facilitated training 4-wheeled and 10-wheeled counseling activities at the
alumni to apply for jobs at BIB drivers for 3 months along with Community Learning Center for
work partners. safety training to improve driving the community and village agents
• LEADING PROGRAM (2019): BIB skills and increase community who were interested in learning
utilized its ex-mining area as an employment opportunities. and wanted to grow their business
Integrated Farming System (IFS) in their respective villages.
community learning center. IFS
was chosen as a learning topic in
accordance with the majority of
people’s livelihoods around the
BIB mining area.
Currently, BIB is in the process of
clearing 4 ha of land which will
be used as a trial demonstration
plot for 20 villages in Ring-1. This
land will be used as a learning
plot for implementing IFS, where
each village will send a “village
agent” to manage 2,000 m2 of
land to then be able to oversee
the implementation of IFS in their
own village.
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Beasiswa • PT Manggala Alam Lestari dan PT • Perseroan dan entitas anak • Perseroan dan entitas anak
Scholarship Buana Bara Ekapratama, entitas memberikan beasiswa kepada memberikan beasiswa kepada
anak, memberikan beasiswa anak karyawan Perseroan dan anak karyawan Perseroan dan
kepada 62 pelajar yang terdiri 28 entitas anak. entitas anak.
pelajar SD, 18 pelajar SMP, dan
16 pelajar SMA/SMK.
• GEMS mengadakan program
beasiswa kuliah S1 bekerja sama
dengan ITSB untuk masyarakat
sekitar wilayah operasional untuk
meningkatkan kapabilitas dan
kapasitas masyarakat lokal.
• PT Manggala Alam Lestari and • The Company and its subsidiaries • The Company and its subsidiaries
PT Buana Bara Ekapratama, provided scholarships to the provided scholarships to the
subsidiaries, provided children of employees of the children of employees of the
scholarships to 62 students, i.e., Company and its subsidiaries. Company and its subsidiaries.
28 elementary school students,
18 middle school students, and
16 high school/vocational school
students.
• GEMS held an undergraduate
scholarship program in
collaboration with ITSB for
communities around operational
areas to increase the capability
and capacity of local communities.
Fasilitas Belajar • PT Surya Kalimantan Sejati, • BIB memberikan bantuan berupa -
Learning Facilities entitas anak, memberikan buku-buku pelajaran dan 2 set
bantuan sarana dan prasarana fasilitas alat peraga edukatif untuk
pendidikan berupa bangku 50 orang anak penerima manfaat.
dan meja belajar, fasilitas MCK, • BIB provided textbooks and 2
tandon air, dan perbaikan fasilitas sets of educational teaching aids
sekolah lainnya. for 50 beneficiary children.
• PT Manggala Alam Lestari dan PT
Buana Bara Ekapratama, entitas
anak, memberikan bantuan
penambahan alat peraga edukatif
untuk menunjang kegiatan belajar
mengajar di sekolah.
• PT Surya Kalimantan Sejati, a
subsidiary, provided educational
facilities and infrastructure in the
form of study chairs and tables,
toilet facilities, water reservoirs,
and renovation of other school
facilities.
• PT Manggala Alam Lestari and
PT Buana Bara Ekapratama,
subsidiaries, provided additional
educational teaching aids to
support teaching and learning
activities in schools.
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Corporate Social and Environmental Responsibility
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Pensponsoran - • Perseroan berpartisipasi sebagai • Perseroan berpartisipasi sebagai
Sponsorship sponsor pada acara International sponsor pada acara “Indonesian
Conference on Engineering Fun Science Award 3.0” yang
and Information Technology for diselenggarakan oleh Swiss
Sustainable Industry (ICONETSI) German University pada bulan
yang diselenggarakan oleh Swiss Maret 2021.
German University pada tanggal • Perseroan berpartisipasi sebagai
21-22 September 2022. sponsor pada acara Pengabdian
• The Company participated as kepada Masyarakat dan TJSL
a sponsor in the International Tahun 2021 yang diselenggarakan
Conference on Engineering oleh Swiss German University
and Information Technology for pada bulan Oktober 2021.
Sustainable Industry (ICONETSI) • The Company participated as a
event held by Swiss German sponsor in the “Indonesian Fun
University on 21-22 September Science Award 3.0” event held by
2022. Swiss German University in March
2021.
• The Company participated as
a sponsor in the Community
Service and CSER event held
by Swiss German University in
October 2021.
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
PROGRAM EKONOMI RIIL
PROGRAMS RELATED TO REAL ECONOMY
Manfaat / Benefit
• memberikan peluang usaha baru bagi masyarakat lokal
• menciptakan lapangan pekerjaan
• provide new business opportunities for local communities
• create jobs opportunities
Keterkaitan dengan Strategi Bisnis Perseroan / Relation to the Company’s Business Strategy
• mewujudkan komitmen sosial Perseroan untuk meningkatkan kesejahteraan masyarakat di sekitar wilayah operasi entitas anak Perseroan
• realize the Company’s social commitment to improving community welfare around the operational areas of the Company’s subsidiary
Kontribusi terhadap SDGs / Contributions to SDGs
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Pemberdayaan • PROGRAM UNGGULAN – PUSAT • BIB memberikan pendampingan • BIB mengadakan 14 pelatihan
Masyarakat UMKM (2021): BIB mengadakan pembuatan usaha pembibitan kepada masyarakat dengan
Community program agen desa, di mana kepada 9 kepala keluarga. berbagai macam tema di bidang
Empowerment masyarakat dapat terjun langsung • BIB memberikan pendampingan pertanian, perikanan, peternakan,
untuk belajar mengimplementasikan pembuatan rumpon ikan dari ban dan industri rumah tangga, seperti:
budi daya di bidang pertanian, bekas limbah hauling kepada 68 pembuatan kompos, desain
perikanan, dan peternakan, hingga orang nelayan. grafis, menjahit, pembibitan ikan,
ke pengelolaan industri rumah • BIB memberikan pendampingan peningkatan kualitas kemasan
tangga dan Pusat UMKM. budi daya belatung kepada 8 produk UMKM, pembuatan video
kepala keluarga dan pembuatan 2 produk, sablon, dan pelatihan
Pusat UMKM ini berdampak unit rumah belatung. pembukuan sederhana.
langsung kepada 189 kepala • BIB memberikan pendampingan • BIB menyediakan bahan-bahan
keluarga yang terlibat dengan pengelolaan lahan tidur sebagai dan mesin-mesin sablon untuk
UMKM binaan yang tersebar di 20 lahan pertanian hortikultura kepada pencetakan label kompos dan
desa lingkar tambang BIB. Sampai 123 kepala keluarga. kemasan makanan dan minuman di
saat ini, setidaknya terdapat 46 • BIB memberikan pendampingan Desa Angsana dan Desa Mustika.
produk yang didampingi oleh BIB budi daya puyuh kepada 21 kepala Produk akhir akan dijual di Pusat
dan masih akan terus berkembang. keluarga. UMKM setempat.
Beberapa produk telah memiliki izin • BIB provided assistance in • BIB held 14 community trainings
edar untuk produk UMKM, bahkan developing nursery business for 9 with various themes in agriculture,
ada yang telah memiliki sertifikat beneficiaries. fishery, farming, and home industry,
halal. • BIB provided assistance in making such as: composting, graphic
• PT Surya Kalimantan Sejati, entitas fish sponges from waste hauling designing, sewing, fish breeding,
anak, memberikan pelatihan tires for 68 fishermen. improving product packaging,
kemandirian kepada masyarakat di • BIB provided assistance in maggot producing product videos, screen
bidang budi daya perikanan dan cultivation for 8 beneficiaries and printing, and simple bookkeeping.
penanaman sayuran. construction of 2 maggot housing • BIB provided screen printing
• PT Manggala Alam Lestari dan PT units. materials and machines for printing
Buana Bara Ekapratama, entitas • BIB provided assistance in the compost labels and food and
anak, memberikan pendampingan management of unused land as beverage packaging in Angsana
budi daya ayam. Sejak tahun 2021, horticultural farming land for 123 Village and Mustika Village. Final
penerima manfaat program budi beneficiaries. products will be sold at the local
daya ayam telah mencapai 30 • BIB provided quail cultivation MSME Center.
orang. assistance for 21 beneficiaries.
• PT Manggala Alam Lestari dan PT
Buana Bara Ekapratama, entitas
anak, memberikan pendampingan
budi daya ikan lele. Sejak tahun
2021, penerima manfaat program
budi daya ikan lele telah mencapai
12 kelompok.
• PT Eka Mas Republik, entitas anak,
memberikan dukungan materi
pemasaran kepada lebih dari
8.400 UMKM di berbagai kota di
Indonesia.
• BIB membentuk kelompok binaan
produksi swadaya pakan ternak
yang melibatkan 8 kepala keluarga
penerima manfaat.
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Corporate Social and Environmental Responsibility
PROGRAM EKONOMI RIIL
PROGRAMS RELATED TO REAL ECONOMY
• LEADING PROGRAM – MSME CENTER
(2021): BIB conducted a village agent
program, where the communities can
directly learn how to implement cultivation
in the fields of agriculture, fishery, and
farming, as well as how to manage home
industries and MSME Center.
This MSME Center has had a direct
impact on 189 families involved with the
assisted MSMEs spread across 20 villages
around BIB’s mine. To date, there are at
least 46 products supported by BIB, and
the numbers is expected to continue to
expand. Several products have obtained
distribution permits for MSME products
and some have even received their halal
certifications.
• PT Surya Kalimantan Sejati, a subsidiary,
provides self-reliance training to the
community in the fields of fisheries
cultivation and vegetable growing.
• PT Manggala Alam Lestari and PT Buana
Bara Ekapratama, subsidiaries, provided
assistance in chicken cultivation. Since
2021, the beneficiaries of the chicken
cultivation program have reached 30
people.
• PT Manggala Alam Lestari and PT Buana
Bara Ekapratama, subsidiaries, provided
assistance in catfish cultivation. Since
2021, the beneficiaries of the catfish
cultivation program have reached 12
groups.
• PT Eka Mas Republik, a subsidiary,
provided marketing material support to
more than 8,400 MSMEs in various cities
in Indonesia.
• BIB established a self-help group
dedicated to producing animal feed
which involved 8 beneficiaries.
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
PROGRAM KEMANDIRIAN EKONOMI
PROGRAMS RELATED TO ECONOMIC INDEPENDENCY
Manfaat / Benefit
• memberikan peluang usaha baru bagi masyarakat lokal
• menciptakan lapangan pekerjaan
• provide new business opportunities for local communities
• create jobs opportunities
Keterkaitan dengan Strategi Bisnis Perseroan / Relation to the Company’s Business Strategy
• mewujudkan komitmen sosial Perseroan untuk meningkatkan kesejahteraan masyarakat di sekitar wilayah operasi entitas anak Perseroan
• realize the Company’s social commitment to improving community welfare around the operational areas of the Company’s subsidiary
Kontribusi terhadap SDGs / Contributions to SDGs
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Pelibatan Masyarakat - - • BIB memberikan pelatihan menjahit
Community kepada 7 perempuan lokal selama 3
Involvement bulan untuk membantu penyediaan
sebanyak 600 seragam dan 2.500
masker yang dapat digunakan
kembali untuk karyawan BIB dan
kontraktor.
• BIB provided sewing training to
7 local women for 3 months to
help provide 600 uniforms and
2,500 reusable masks for BIB’s and
contractors’ employees.
Peluang Usaha Baru • PT Manggala Alam Lestari dan PT - -
New Business Buana Bara Ekapratama, entitas
Opportunity anak, memberikan pelatihan
menganyam lidi sawit kepada para
perempuan dari 4 desa di sekitar
wilayah operasi perusahaan.
• PROGRAM UNGGULAN – KENARI
JAYA (2018): BIB menjalankan
program berkelanjutan di Desa
Trans Nelayan, Desa Angsana.
Program ini memberikan alternatif
sumber penghasilan bagi 47 orang
anggota kelompok nelayan bahari
dan kelompok industri rumah
tangga (ibu-ibu dan istri nelayan
yang menjalankan usaha olahan
makanan di desa tersebut) melalui
pemanfaatan ban bekas alat berat
menjadi rumpon ikan. Dalam kurun
waktu 5 tahun, kelompok nelayan
telah memiliki 522 unit rumpon
dan memperoleh hasil tangkapan
mencapai 13.036 kg.
Nilai pengembalian investasi sosial
(SROI) untuk program ini adalah
8,23, di mana setiap Rp1,00 investasi
menghasilkan manfaat sosial sebesar
Rp8,23.
• PT Manggala Alam Lestari and
PT Buana Bara Ekapratama,
subsidiaries, provided weaving
palm sticks training to women from
4 villages around the company’s
operational areas.
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Corporate Social and Environmental Responsibility
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
• LEADING PROGRAM – KENARI
JAYA (2018): BIB runs a sustainable
program in Trans Nelayan Village,
Angsana Village. This program
provides an alternative source of
income for 47 members of the
marine fishermen group and the
home industry group (women and
fishermen’s wives who run food
processing businesses in the village)
through the use of used heavy
equipment tires into fish FADs. In a
period of 5 years, the fishing group
has had 522 FAD units and obtained
a catch of 13,036 kg.
The social return on investment
(SROI) for this program is
8.23, where every Rp1.00 of
investment produces social
benefits of Rp8.23.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 353
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
PROGRAM KESEHATAN
PROGRAMS RELATED TO HEALTH
Manfaat / Benefit
• menginisiasi efek pengganda pada peningkatan kualitas hidup masyarakat lokal
• initiate a multiplier effect on the improvement of the community’s life quality
Keterkaitan dengan Strategi Bisnis Perseroan / Relation to the Company’s Business Strategy
• mewujudkan komitmen sosial Perseroan untuk meningkatkan kualitas hidup masyarakat di sekitar wilayah operasi entitas anak Perseroan
• realize the Company’s social commitment to improving the life quality of the communities around operational areas of the Company’s subsidiary
Kontribusi terhadap SDGs / Contributions to SDGs
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Fasilitas • PROGRAM UNGGULAN –BANYU BIRU • BIB melakukan pembangunan sarana • Perseroan memberikan alat bantu
Kesehatan ANDARU: BIB meluncurkan program dasar air bersih Desa Jombang disabilitas kepada Dinas Sosial Jakarta
Health berkelanjutan untuk merespons dengan terbangunnya 1 unit menara Pusat.
Facilities permasalahan Desa Banjarsari dan air berkapasitas 100 SR. • BIB membantu merenovasi rumah
Mekarjaya akan kebutuhan air bersih • BIB menginisiasi Desa Ramah Lansia masyarakat yang kondisinya belum
sebanyak 8.128.626 m3 (khususnya dengan laporan perencanaan awal layak huni termasuk memiliki sanitasi
untuk keperluan MCK) masyarakat peningkatan taraf kehidupan bagi 520 yang buruk dengan tujuan untuk
setempat di mana sumber air bersih orang lansia dan kader kesehatan. meningkatkan kualitas kesehatan
sulit didapatkan. Hingga tahun 2023, masyarakat sekaligus mendukung
telah terdapat 1.241 kepala keluarga program pemerintah “100-0-100”.
penerima manfaat.
SROI untuk program ini adalah 3,10,
di mana setiap Rp1,00 investasi
menghasilkan manfaat sosial sebesar
Rp3,10.
• PT Rolimex Kimia Nusamas, entitas
anak, memberikan bantuan untuk
pencegahan stunting di Kecamatan
Asemrowo, Surabaya.
• PT Surya Kalimantan Sejati, entitas
anak, memberikan bantuan Pemberian
Makanan Tambahan di Posyandu.
• PT Manggala Alam Lestari dan PT
Buana Bara Ekapratama, entitas anak,
memberikan bantuan Pemberian
Makanan Tambahan berupa telur, susu,
bubur kacang hijau, dan vitamin di 6
Posyandu.
• LEADING PROGRAM – BANYU BIRU • BIB constructed basic clean water • The Company provided disability aid
ANDARU: BIB launched a sustainable facilities in Jombang Village, 1 unit of to the Central Jakarta Social Service.
program to respond to the problem water tower with a capacity of 100 SR. • BIB renovated community houses that
of Banjarsari and Mekarjaya Villages • BIB initiated an Elderly Friendly were in poor living conditions including
regarding the need for clean water Village with initial plans to improve poor sanitation with the aim of
of 8,128,626 m3 (especially for toilet the standard of living for 520 elderly improving the quality of public health
needs) of the local community where people and health cadres. and supporting the government’s
clean water sources are difficult to “100-0-100” program.
obtain. Until 2023, there had beeen
1,241 beneficiary families.
SROI for this program is
3.10, where every Rp1.00 of
investment produces social
benefits of Rp3.10.
354 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Social and Environmental Responsibility
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
• PT Rolimex Kimia Nusamas, a
subsidiary, provided aids for stunting
prevention in Asemrowo District,
Surabaya.
• PT Surya Kalimantan Sejati, a
subsidiary, provided additional food
at Posyandu (an integrated health
services post).
• PT Manggala Alam Lestari and PT
Buana Bara Ekapratama, subsidiaries,
provided additional food in the form of
eggs, milk, green bean porridge and
vitamins at 6 integrated health services
posts.
Pemeriksaan • PROGRAM UNGGULAN (2023): BIB
Kesehatan mengusung program Desa “Ceria”
Health Check (Cegah Stunting Raih Impian Anak) di
mana BIB melakukan cek kesehatan
bagi 163 anak terindikasi stunting,
bekerja sama dengan dokter spesialis
anak dari RSUD Tanah Bumbu.
• LEADING PROGRAM (2023): BIB held
a “Ceria” Village program (Preventing
Stunting to Achieve Children’s Dreams)
where BIB carried out health checks for
163 children indicated with stunting, in
collaboration with pediatricians from
Tanah Bumbu Regional Hospital.
Sosialisasi • PT Surya Kalimantan Sejati, entitas
Kesehatan anak, memberikan sosialisasi bahaya
Health Infeksi Saluran Pernapasan Akut (ISPA)
Outreach kepada masyarakat.
• PT Surya Kalimantan Sejati, entitas
anak, memberikan sosialisasi hidup
sehat di SD Negeri Tumbang Kajuei.
• PT Surya Kalimantan Sejati, entitas
anak, memberikan sosialisasi bahaya
narkoba dan seks bebas di kalangan
remaja di SMA Negeri 1 Rungan.
• BIB memberikan seminar kesehatan
kepada 200 siswa SMA bekerja
sama dengan Dinas Pemberdayaan
Perempuan, Perlindungan Anak,
Pengendalian Penduduk, dan Keluarga
Berencana (P3AP2KB) dan Forum Anak
Daerah Tanah Bumbu sebagai tutor
sebaya.
• PT Surya Kalimantan Sejati, a
subsidiary, conducted socialization
on the dangers of acute respiratory
infections to the community.
• PT Surya Kalimantan Sejati, a
subsidiary, conducted socialization on
healthy living at Tumbang Kajuei Public
Elementary School.
• PT Surya Kalimantan Sejati, a
subsidiary, provided socialization on
the dangers of drugs and free sex
among teenagers at 1 Public Senior
High School, Rungan.
• BIB conducted a health seminar to 200
high school students in collaboration
with the Office of Women’s
Empowerment, Child Protection,
Population Control and Family
Planning (P3AP2KB) and the Tanah
Bumbu Regional Children’s Forum as
peer tutors.
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
PROGRAM SOSIAL DAN BUDAYA
PROGRAMS RELATED TO SOCIAL AND CULTURAL
Manfaat / Benefit
• menginisiasi efek pengganda pada peningkatan kualitas hidup masyarakat lokal
• initiate a multiplier effect on the improvement of the community’s life quality
Keterkaitan dengan Strategi Bisnis Perseroan / Relation to the Company’s Business Strategy
• mewujudkan komitmen sosial Perseroan untuk meningkatkan kualitas hidup masyarakat di sekitar wilayah operasi entitas anak Perseroan
• realize the Company’s social commitment to improving the life quality of the communities around operational areas of the Company’s subsidiary
Kontribusi terhadap SDGs / Contributions to SDGs
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Hari • PT Surya Kalimantan Sejati, entitas - • Perseroan memberikan bantuan dana
Kemerdekaan anak, memberikan bantuan donasi sosial dalam rangka memperingati
Independence untuk perayaan hari kemerdekaan hari ulang tahun Republik Indonesia
Day Republik Indonesia. ke-76 kepada masyarakat di sekitar
• PT Surya Kalimantan Sejati, a wilayah operasi Perseroan di Jawa
subsidiary, provided donations for the Barat.
celebration of the independence day • The Company provided social funds
of the Republic of Indonesia. in commemoration of the 76th
Independence Day of the Republic
of Indonesia to the local communities
around the operational areas of the
Company in West Java.
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Corporate Social and Environmental Responsibility
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Keagamaan • PT Daya Mas Geopatra Pangrango, • Perseroan memberikan bantuan • Perseroan memberikan bantuan
Religion entitas anak, menyerahkan 3 ekor sapi nutrisi masyarakat dalam rangka nutrisi masyarakat dalam rangka
di wilayah Cipanas dan Pacet dalam perayaan Idul Adha kepada perayaan Idul Adha kepada
rangka perayaan Idul Adha. masyarakat di sekitar wilayah operasi masyarakat di sekitar wilayah operasi
• PT Surya Kalimantan Sejati, entitas Perseroan di Banten dan Jawa Barat. Perseroan di Jawa Barat.
anak, memberikan bantuan uang • Perseroan memberikan bantuan dana • Perseroan memberikan bantuan dana
tunai untuk acara keagamaan dan dalam rangka perayaan Isra Mi’raj dalam rangka peringatan Tahun Baru
budaya. kepada masyarakat di sekitar wilayah Islam 1443 H.
• PT Manggala Alam Lestari dan PT operasi Perseroan di Jawa Barat. • BIB memberikan bantuan sembako
Buana Bara Ekapratama, entitas anak, • The Company provided community kepada keluarga-keluarga kurang
memberikan bantuan sembako murah nutrition assistance in celebration of mampu pada lebih dari 19 desa pada
kepada 750 warga dalam rangka Eid Al-Adha to the community around hari raya Idul Adha.
perayaan Idul Fitri. the Company’s operational areas in • BIB memberikan bantuan berupa
• PT Manggala Alam Lestari dan PT Banten and West Java. 1.425 paket sembako pada bulan
Buana Bara Ekapratama, entitas anak, • The Company provided financial Ramadhan kepada keluarga-
menyerahkan 7 ekor sapi dan 2 ekor assistance in celebration of Isra keluarga yang tersebar di 19 desa di
kambing kepada masyarakat di 5 desa Mi’raj to the community around the Kabupaten Tanah Bumbu, Kalimantan
dalam rangka perayaan Idul Adha. Company’s operational areas in West Selatan.
• PT Eka Mas Republik, entitas anak, Java. • BIB, bekerja sama dengan PT SMART
memberikan dukungan berupa Tbk, memberikan bantuan berupa
sosialisasi dan layanan internet gratis 4.800 Liter minyak goreng pada saat
kepada lebih dari 5.000 rumah ibadah penyelenggaraan bazar Ramadhan di
di Indonesia. Banjarmasin, Kalimantan Selatan.
• PT Daya Mas Geopatra Pangrango, • PT Eka Mas Republik, entitas anak,
a subsidiary, handed over 3 cows menyerahkan bantuan berupa
in the Cipanas and Pacet areas in makanan untuk berbuka puasa dan
celebration of Eid al-Adha. uang saku untuk anak-anak di Yayasan
• PT Surya Kalimantan Sejati, a Al-Hikmah Denpasar di Kecamatan
subsidiary, provided cash assistance Denpasar Barat, Kota Denpasar.
for religious and cultural events. • The Company provided community
• PT Manggala Alam Lestari and PT nutrition assistance in celebration of
Buana Bara Ekapratama, subsidiaries, Eid Al-Adha to the community around
provided cheap basic food assistance the Company’s operational areas in
to 750 residents in celebration of Eid West Java.
al-Fitr. • The Company provided financial
• PT Manggala Alam Lestari and PT assistance in celebration of Islamic
Buana Bara Ekapratama, subsidiaries, New Year 1443 H.
handed over 7 cows and 2 goats • BIB donated basic food packages to
to the communities in 5 villages in underprivileged families in more than
celebration of Eid al-Adha. 19 villages in celebration of Eid al-
• PT Eka Mas Republik, a subsidiary, Adha.
provided support in the form of • BIB donated 1,425 basic food
outreach and free internet services to packages during the month of
more than 5,000 places of worship in Ramadan to families across 19 villages
Indonesia. in Tanah Bumbu Regency, South
Kalimantan.
• BIB, in collaboration with PT SMART
Tbk, donated 4,800 liters of cooking
oil in the Ramadhan bazaar held in
Banjarmasin, South Kalimantan.
• PT Eka Mas Republik, a subsidiary,
donated food for breaking the fast
and pocket money for children at
Denpasar Al-Hikmah Foundation in
West Denpasar District, Denpasar
City.
Iklan Layanan • PT Surya Kalimantan Sejati, entitas - -
Masyarakat anak, memberikan donasi uang
Public Service tunai untuk pengadaan iklan layanan
Announcement masyarakat.
• PT Surya Kalimantan Sejati, a
subsidiary, provided cash donations
for public service announcements.
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Penanggulangan - • Perseroan memberikan bantuan • Perseroan memberikan bantuan
Bencana kepada korban gempa di Cianjur, kepada korban banjir di sekitar
Disaster Jawa Barat. wilayah pembangkit listrik captive
Management • BIB memberikan bantuan sembako Perseroan di Karawang, Jawa Barat.
bagi pengungsi bencana banjir • Perseroan memberikan bantuan
kepada 200 orang. kepada korban bencana erupsi
• BIB memberikan bantuan sembako Gunung Semeru melalui Dinas
bagi rumah tangga kurang mampu Tenaga Kerja Tangerang Selatan.
sebanyak 100 paket. • Tim tanggap darurat BIB berpartisipasi
• The Company provided aid to dalam 6 upaya penyelamatan dan
earthquake victims in Cianjur, West pemulihan pada berbagai bencana
Java. banjir di Kalimantan Selatan, gempa
• BIB donated basic food for flood bumi di Sulawesi Barat, dan letusan
refugees of 200 people. gunung berapi di Jawa Timur.
• BIB donated basic food to poor • The Company provided aid to flood
households of 100 packages. victims near the location of the
Company’s captive power plants in
Karawang, West Java.
• The Company provided aid to victims
of the Mount Semeru eruption via the
South Tangerang Manpower Office.
• BIB’s emergency response team
participated in 6 rescues and recovery
efforts during various floods in South
Kalimantan, earthquake in West
Sulawesi, and volcanic eruption in
East Java.
PROGRAM PEMBANGUNAN INFRASTRUKTUR [GRI 203-1]
PROGRAMS RELATED TO INFRASTRUCTURE DEVELOPMENT [GRI 203-1]
Manfaat / Benefit
• membantu menyediakan sarana dan prasarana dasar masyarakat lokal
• membantu kelancaran aktivitas sehari-hari masyarakat lokal
• provide basic facilities and infrastructure to the local communities
• facilitate the daily activities of local communities
Keterkaitan dengan Strategi Bisnis Perseroan / Relation to the Company’s Business Strategy
• mewujudkan komitmen sosial Perseroan untuk meningkatkan kualitas hidup masyarakat di sekitar wilayah operasi entitas anak Perseroan
• realize the Company’s social commitment to improving the life quality of the communities around operational areas of the Company’s subsidiary
Kontribusi terhadap SDGs / Contributions to SDGs
358 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Social and Environmental Responsibility
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Infrastruktur • PT Daya Mas Geopatra Pangrango, • Perseroan berpartisipasi pada • Perseroan berpartisipasi pada
Infrastructure entitas anak, membantu program “Jabar Caang”, yaitu program “Jabar Caang”, yaitu
memperbaiki jembatan di Desa program TJSL yang digagas program TJSL yang digagas
Cipendawa, Cianjur, Jawa Barat. oleh Dinas Energi dan Sumber oleh Dinas Energi dan Sumber
• PT Surya Kalimantan Sejati, entitas Daya Mineral Jawa Barat untuk Daya Mineral Jawa Barat untuk
anak, membantu memperbaiki jalan memberikan akses energi yang memberikan akses energi yang
dan jembatan di Desa Tumbang terjangkau bagi masyarakat. terjangkau bagi masyarakat.
Kajuei dan Desa Tumbang Jutuh. • PT Eka Mas Republik, entitas anak, • BIB menyediakan sambungan listrik
• PT Manggala Alam Lestari dan PT melakukan pemasangan akses untuk 196 keluarga di Kecamatan
Buana Bara Ekapratama, entitas internet pada lebih dari 80 rumah Angsana, Kuranji, Sungai Loban,
anak, membantu memperbaiki jalan ibadah di kota-kota yang termasuk Teluk Kepayang, dan Satui. Program
desa sepanjang 4 kilometer dengan cakupan area jaringan MyRepublic. ini diharapkan dapat membantu
bekerja sama dengan mitra kerja. • BIB membangun 1 PAUD di Desa keluarga dengan anak usia sekolah
• PROGRAM UNGGULAN – PABRIK Kertabuwana dengan kapasitas 33 untuk memiliki kondisi pencahayaan
PAKAN KARANG INDAH (2021): orang. yang lebih baik dibandingkan
BIB mendampingi kelompok • The Company participated in the dengan lampu minyak tanah untuk
binaan untuk membangun pabrik “Jabar Caang” program, which was mengerjakan tugas sekolah di
pakan ternak di Desa Karang a CSER program initiated by the malam hari.
Indah dengan kapasitas 1.200 ton/ Department of Energy and Mineral • BIB menyelesaikan sambungan
tahun. Operasional pabrik turut Resources of West Java to provide listrik dan air untuk air dari reservoir
menyejahterakan lebih dari 100 affordable energy access for the di Pit Andaru untuk dipompa ke
orang pemasok bahan baku lokal. community. masyarakat dan pada saat yang
• PT Eka Mas Republik, a subsidiary, sama membangun menara air
• PT Daya Mas Geopatra Pangrango, installed internet access in more yang berfungsi sebagai tempat
a subsidiary, helped repair a bridge than 80 worship places in cities penampungan saat dibutuhkan.
in Cipendawa Village, Cianjur, West included in the MyRepublic network • BIB memperdalam dan melebarkan
Java. area. waduk di Desa Trimartani untuk
• PT Surya Kalimantan Sejati, a • BIB built 1 preschool in Kertabuwana sumber air bersih lain bagi desa
subsidiary, helped repair roads and Village with a capacity of 33 people. tersebut.
bridges in Tumbang Kajuei Village • The Company participated in the
and Tumbang Jutuh Village. “Jabar Caang” program, which was
• PT Manggala Alam Lestari and a CSER program initiated by the
PT Buana Bara Ekapratama, Department of Energy and Mineral
subsidiaries, helped repair Resources of West Java to provide
a 4 kilometer village road in affordable energy access for the
collaboration with work partners. community.
• LEADING PROGRAM – KARANG • BIB provided electricity connections
INDAH FEED MILL (2021): BIB for 196 families in Angsana, Kuranji,
aided an assisted group to establish Sungai Loban, Teluk Kepayang, and
an animal feed mill in Karang Indah Satui sub-districts. This program was
Village with a capacity of 1,200 ton/ aimed to help families with school-
year. The operation of this mill had age children to have better lighting
also contributed to the livelihoods conditions compared to kerosene
of more than 100 local suppliers of lamps to do schoolwork at night.
raw materials. • BIB completed the electrical and
water connection for the water from
the reservoir in Pit Andaru to be
pumped to the community and at
the same time built a water tower to
act as reservoir when needed.
• BIB had deepened and widened
the reservoir in Trimartani Village as
alternative clean water source for
the village.
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Fasilitas Publik • BIB memberikan bantuan air bersih • Perseroan memberikan bantuan • BIB menyelesaikan konstruksi tahap
Public Facilities dan sumur bor kepada masyarakat material bangunan untuk I pembangunan Pusat UMKM.
di sekitar wilayah operasi pembangunan masjid di sekitar Slot-slot ruko yang telah selesai
pertambangan. wilayah operasi Perseroan di dibangun akan digunakan sebagai
• BIB menyediakan sumber air bersih Serang. pasar segar dan kafe.
dengan memanfaatkan void bekas • Perseroan memberikan bantuan • BIB membuat penambahan area
tambang yang memiliki kualitas air karpet untuk Masjid At-Taqwa di futsal pada gedung serbaguna di
sesuai dengan baku mutu air bersih. Desa Adiarsa Timur, Kecamatan Desa Makmur.
BIB juga melakukan kajian untuk Karawang Timur, Kabupaten • Sebagai proyek percontohan, BIB
dapat meningkatkan kualitas air ini Karawang, Jawa Barat. merenovasi 3 BUMDes Mart di Desa
menjadi air minum (potable water). • BIB membangun 4 rumah Tahfidz Wonorejo dan Desa Sebamban
• BIB provided clean water and drilled dengan kapasitas 20 orang per Lama sekaligus memberikan
wells to communities around its rumah untuk fasilitas belajar yang dukungan pengadaan barang, baik
mining operation areas. layak dan meningkatkan budaya barang pabrikasi maupun barang
• BIB provided a source of clean keagaamaan. hasil UMKM di Desa Mekarjaya.
water by utilizing ex-mining voids • BIB membangun pesantren tahap 1 • BIB membantu merenovasi fasilitas
which have water quality that meets dengan 2 ruang kelas berkapasitas publik, termasuk fasilitas kesehatan,
clean water quality standards. BIB 30 orang per kelas untuk fasilitas di 5 kecamatan di ring 1 BIB.
has also been conducting studies pendidikan agama beserta asrama • BIB menyelesaikan konstruksi tahap
to improve the quality of such water yang mudah di akses di wilayah I pembangunan masjid terapung di
into drinking water (potable water). Kalimantan Selatan. Desa Gusunge, Kecamatan Kusan
• The Company provided building Hilir.
materials for the construction of • BIB completed the first phase of the
mosques around the Company’s construction of the MSME Center.
operational area in Serang. The slots will be used as fresh
• The Company donated carpets markets and cafes.
to the At-Taqwa Mosque in East • BIB built an additional futsal area
Adiarsa Village, East Karawang at the multipurpose building in
District, Karawang Regency, West Makmur Village.
Java. • As a pilot project, BIB renovated
• BIB built 4 Tahfidz houses with a 3 BUMDes Marts in Wonorejo
capacity of 20 persons per house for Village and Sebamban Lama
proper educational facilities and to Village and provided support for
support the religious culture. the procurement of goods, both
• BIB built phase 1 Islamic boarding manufactured goods and MSME
school with 2 classrooms with products in Mekarkaya Village.
a capacity of 30 persons per • BIB renovated several public
class as an easily accessible facilities, including health facilities,
religion educational facilities and in 5 sub-districts in ring 1 of BIB.
dormitories in South Kalimantan. • BIB completed the first phase of
the floating mosque construction
at Gusunge Village, Kusan Hilir
Districts.
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Corporate Social and Environmental Responsibility
PROGRAM UNGGULAN (2023)
LEADING PROGRAM (2023)
Pada tahun 2023, BIB mendirikan Masjid Apung Ziyadatul In 2023, BIB constructed the Ziyadatul Abrar Floating Mosque,
Abrar yang berlokasi di Pantai Pagatan, Kabupaten Tanah located on Pagatan Beach, Tanah Bumbu Regency. This
Bumbu. Masjid dengan total luas 1.898 m2 ini mampu mosque has a total area of 1,898
m2 and can accommodate
menampung hingga 1.000 orang. Masjid Apung Ziyadatul up to 1,000 people. The Ziyadatul Abrar Floating Mosque,
Abrar diresmikan pada tanggal 26 November 2023 dan which was inaugurated on November 26, 2023, is a form of
merupakan persembahan BIB bagi masyarakat Tanah Bumbu. contribution from BIB to the Tanah Bumbu community.
PROGRAM PENGELOLAAN LINGKUNGAN SEKITAR
PROGRAMS RELATED TO ENVIRONMENTAL MANAGEMENT
Manfaat / Benefit
• menginisiasi efek pengganda pada peningkatan kualitas hidup masyarakat lokal
• initiate a multiplier effect on the improvement of the community’s life quality
Keterkaitan dengan Strategi Bisnis Perseroan / Relation to the Company’s Business Strategy
• mewujudkan komitmen sosial Perseroan untuk meningkatkan kualitas hidup masyarakat di sekitar wilayah operasi entitas anak Perseroan
• realize the Company’s social commitment to improving the life quality of the communities around operational areas of the Company’s subsidiary
Kontribusi terhadap SDGs / Contributions to SDGs
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 361
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Penanaman Benih - • BIB melakukan penanaman benih • BIB melakukan penanaman
Pohon pohon bakau dan pohon buah benih pohon bakau dan pohon
Tree Seeds Planting bersama masyarakat lokal. buah bersama masyarakat lokal
• BIB planted mangrove and fruit serta melakukan penyuluhan dan
tree seeds together with the local pengelolaan sampah di Desa
communities. Angsana, Girimulya, Rantau Ikil,
Talang Silunko, Tanjung Belit, Tebat,
Rawas Ilir.
• BIB planted mangrove and fruit
tree seeds together with the local
communities, as well as provided
counseling and waste management
in Angsana, Girimulya, Rantau Ikil,
Talang Silunko, Tanjung Belit, Tebat,
Rawas Ilir villages.
Fasilitas Kebersihan • PT Manggala Alam Lestari dan PT - -
Sanitary Facility Buana Bara Ekapratama, entitas
anak, memberikan sejumlah tempat
sampah di lokasi strategis untuk
masyarakat setempat.
• PT Manggala Alam Lestari and
PT Buana Bara Ekapratama,
subsidiaries, provided a number of
rubbish bins in strategic locations
for the local community.
PROGRAM KELEMBAGAAN MASYARAKAT
PROGRAMS RELATED TO COMMUNITY ORGANIZATION
Manfaat / Benefit
• menginisiasi efek pengganda pada peningkatan kesejahteraan masyarakat lokal
• initiate a multiplier effect on the improvement of community welfare
Keterkaitan dengan Strategi Bisnis Perseroan / Relation to the Company’s Business Strategy
• mewujudkan komitmen sosial Perseroan untuk meningkatkan kualitas hidup masyarakat di sekitar wilayah operasi entitas anak Perseroan
• realize the Company’s social commitment to improving the life quality of the communities around operational areas of the Company’s subsidiary
Kontribusi terhadap SDGs / Contributions to SDGs
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Pelatihan tentang - • BIB memberikan pelatihan dan • BIB memberikan pelatihan dan
Organisasi Masyarakat seminar tentang organisasi seminar tentang organisasi
Training on Community masyarakat dan pengembangan masyarakat dan pengembangan
Organization kelompok usaha bersama dalam kelompok usaha bersama di Desa
bentuk koperasi binaan dengan Angsana, Girimulya, Rantau Ikil,
jumlah anggota sebanyak 66 orang. Talang Silunko, Tanjung Belit, Tebat,
• BIB provided training and seminars Rawas Ilir.
on community organization and
development of joint venture in the • BIB provided training and seminars
form of fostered cooperative with a on community organization and
total of 66 members. development of joint venture in
Angsana Village, Girimulya, Rantau
Ikil, Talang Silunko, Tanjung Belit,
Tebat, Rawas Ilir.
362 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Social and Environmental Responsibility
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Penguatan • PT Manggala Alam Lestari dan PT - -
Kelembagaan Buana Bara Ekapratama, entitas
Masyarakat anak, bekerja sama dengan
Strengthening BUMDes dan PKK setempat dalam
Community melaksanakan program-program
Organizations sosial dan budaya.
• PT Manggala Alam Lestari and
PT Buana Bara Ekapratama,
subsidiaries, collaborated
with local BUMDes and PKK
in implementing its social and
cultural programs.
Fasilitas Kelembagaan • PT Manggala Alam Lestari dan - -
Organizational Facility PT Buana Bara Ekapratama,
entitas anak, memberikan alat-alat
penunjang kegiatan kelembagaan
berupa lemari arsip besi dan alat
tulis kantor.
• PT Manggala Alam Lestari and
PT Buana Bara Ekapratama,
subsidiaries, provided tools to
support institutional activities in
the form of iron filing cabinets and
office stationeries.
Dampak Program Tahun 2023 untuk Impacts of 2023 Programs on
Masyarakat Communities
Secara internal, Perseroan melalui entitas anak telah Internally, the Company through its subsidiaries had carried
melakukan evaluasi atas program lingkungan dan sosial yang out an evaluation of environmental and social programs that
telah dilaksanakan pada tahun 2023. Dari komitmen Perseroan were implemented in 2023. From the Company’s commitment
dalam melaksanakan program pengembangan masyarakat, to implementing community development programs, the
Perseroan merangkum beberapa dampak sebagai berikut: Company summarizes several impacts as follows: [GRI 3-3-e]
[GRI 3-3-e] • Improved access to basic services
• Peningkatan akses ke layanan dasar - Impact: increased number of school age residents
- Capaian: meningkatnya jumlah penduduk usia who complete their education on time according to
sekolah yang menyelesaikan pendidikan secara tepat their interests and talents as well as job and business
waktu sesuai minat dan bakatnya serta terbukanya opportunities for the communities in BIB Ring-1 (in
kesempatan bekerja dan berusaha bagi masyarakat particular) and the communities of Tanah Bumbu,
di Ring-1 BIB (secara khusus) dan masyarakat Tanah South Kalimantan (in general)
Bumbu, Kalimantan Selatan (secara umum) - Indicators: increase in the number of children
- Indikator: meningkatnya jumlah anak lulusan SLTA graduating from high school or equivalent who are
sederajat yang melanjutkan ke jenjang Perguruan continuing on to higher education, an increase in the
Tinggi, meningkatnya persentase pekerja terampil percentage of local skilled workers of at least 10%
lokal minimal 10% dari tahun sebelumnya, dan from the previous year, and the opening of creative
terbukanya sentra-sentra usaha ekonomi kreatif economic business centers in the village-sub-district-
di lingkungan desa-kecamatan-kabupaten yang district area which are integrated with a good national
terintegrasi dengan jaringan pasar baik nasional and regional market chain
maupun regional - Investment costs: Rp1.6 billion
- Biaya investasi: Rp1,6 miliar
• Kemudahan akses masyarakat dalam mendapatkan • Ease of access for the community to obtain quality and
layanan kesehatan yang berkualitas dan terjangkau dan affordable health services and the provision of clean
penyediaan sarana air bersih di Ring-1 BIB water facilities in Ring-1 BIB
- Capaian: tersedianya kemudahan pelayanan - Impact: availability of easy-access health services to
kesehatan kepada masyarakat dengan biaya yang the community at low cost and with good quality,
murah dan berkualitas dan meningkatnya kesadaran and increased public awareness of clean and healthy
masyarakat akan pola hidup bersih dan sehat dan lifestyles and community-based sanitation
sanitasi berbasis masyarakat
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
- Indikator: tersedianya puskesmas rawat inap di - Indicators: availability of inpatient health centers in
setiap kecamatan Ring-1 BIB, tersedianya data every BIB Ring-1 sub-district, availability of accurate
kesehatan masyarakat yang akurat dan terukur, and measurable public health data, and increased
serta meningkatnya akses dan kualitas pelayanan access and improved quality of community services
masyarakat
- Biaya investasi: Rp1,8 miliar - Investment costs: Rp1.8 billion
• Penyediaan sarana infrastruktur listrik di Ring-1 BIB • Provision of electricity infrastructure facilities in BIB
Ring-1
- Capaian: tersedianya energi listrik untuk memenuhi - Impact: availability of electricity for household needs
kebutuhan rumah tangga dan kegiatan usaha and productive business activities
produktif
- Indikator: tersedianya 300 unit/tahun sambungan - Indicator: availability of 300 units/year of subsidized
listrik subsidi 450 watt bagi masyarakat rentan 450 watt electricity connections for vulnerable
communities
- Biaya investasi: Rp18,9 miliar - Investment costs: Rp18.9 billion
• Pengadaan pusat pelatihan masyarakat • Provision of a community training center
- Capaian: berkembangnya pusat pelatihan masyarakat - Impact: development of a community training center
sebagai laboratorium kajian teknologi tepat guna as a laboratory for the study of appropriate technology
dalam pengembangan pertanian terpadu dan in the development of integrated agriculture and
ekonomi kreatif creative economy
- Indikator: terlaksananya alih teknologi dalam bidang - Indicators: implementation of technology transfer in
pertanian, tersedianya modul pelatihan yang the agricultural sector, availability of training modules
sesuai dengan desa yang akan dikembangkan, dan appropriate to the village to be developed, and
tersedianya pusat inkubasi usaha bidang pertanian, availability of business incubation centers in the fields
perikanan, dan peternakan of agriculture, fisheries, and farming
- Biaya investasi: Rp4,7 miliar - Investment costs: Rp4.7 billion
• Pengembangan tata kelola kelembagaan dan usaha • Development of institutional governance and community
masyarakat businesses
- Capaian: berkembangnya tata kelola kelembagaan - Impact: development of economic institutional
ekonomi governance
- Indikator: terciptanya ekosistem perekonomian - Indicators: emergence of a village economic
desa, meningkatnya partisipasi masyarakat dalam ecosystem, increased community participation in
pengembangan perekonomian desa, dan terciptanya developing the village economy, and the creation of
wirausaha lokal secara mandiri independent local entrepreneurs
- Biaya investasi: Rp7,8 miliar - Investment costs: Rp7.8 billion
• Pemberian dukungan infrastruktur dasar dan • Support for basic infrastructure as well as environmentally
infrastruktur pendukung keekonomian ramah lingkungan, friendly economic supporting infrastructure, development
pengembangan tata kelola kelembagaan, dan of institutional governance, and improvement of the
peningkatan kesejahteraan ekonomi masyarakat yang sustainable economic welfare of the community
berkelanjutan
- Capaian: meningkatnya kualitas dan kapasitas SDM - Impact: increased quality and capacity of HR and
dan berkembangnya tata kelola usaha ekonomi improved productive economic business governance
produktif
- Indikator: meningkatnya Indeks Pembangunan - Indicators: increase in the Human Development Index
Manusia (IPM), tersedianya program pengembangan (HDI), availability of targeted community development
masyarakat yang tepat sasaran, terciptanya tata programs, creation of good institutional governance
kelola kelembagaan yang baik di masyarakat, in the community, implementation of technology
terlaksananya alih teknologi dalam bidang pertanian- transfer in the agriculture-fishery-livestock sectors,
perikanan-peternakan, munculnya sentra usaha emergence of business centers in the agriculture-
di bidang pertanian-perikanan-peternakan, dan fishery-livestock sectors, and the development of
berkembangnya masyarakat mejadi pelaku usaha community becoming competent business actors
yang berkompetensi
- Biaya investasi: Rp20,3 miliar - Investment costs: Rp20.3 billion
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Corporate Social and Environmental Responsibility
Pada tahun 2018, Perseroan melalui entitas anak menunjuk In 2018, the Company through its subsidiary appoints
Lembaga Pendidikan Ekonomi dan Masyarakat Fakultas the Institute for Economic and Social Research, Faculty
Ekonomi Universitas Indonesia (LPEM FEUI), sebagai pihak of Economics, University of Indonesia (LPEM FEUI), as an
independen, untuk mengestimasi kesejahteraan masyarakat independent party, to estimate the welfare of people living in
yang bermukim di desa-desa di lingkar tambang (Ring-1, villages around the mining area (Ring-1, Ring-2, and Ring-3),
Ring-2, dan Ring-3), dengan kondisi kesejahteraan masyarakat and the welfare conditions of the community around the
di sekitar tambang. Dampak akan diukur berdasarkan mine. The impact was measured based on the achievement
capaian IPM yang dilakukan menggunakan metode social of the HDI which was carried out using the social return on
return on investment dengan melibatkan semua pemangku investment method involving all relevant stakeholders.
kepentingan terkait.
Pada tahun 2023, BIB telah meminta LPEM UI untuk melakukan In 2023, BIB asked LPEM UI to conduct an evaluation
evaluasi atas program pengembangan masyrakat yang telah of the community development programs that have
diimplementasikan, dengan survei sosial ekonomi masyarakat been implemented, with a socio-economic survey of the
sekitar tambang yang dilakukan oleh LPEM FEUI pada tahun communities around the mine conducted by LPEM FEUI in
2018 sebagai landasan survei. Hasil evaluasi atas dampak 2018 as the basis for the survey. The results of the evaluation
dari program pengembangan masyarakat akan dibandingkan on the impact of the community development program will
dengan target IPM yang ditetapkan sesuai standar nasional. be compared with the HDI target determined according
Hasil evaluasi capaian IPM tahun 2023, adalah sebagai berikut: to national standards. The results of the evaluation of HDI
achievements in 2023 were as follows:
Indeks Indeks
IPM Baseline IPM
Kecamatan Indeks Kesehatan Pendidikan Pengeluaran Target
HDI Baseline HDI
Sub-District Health Index Education Expenditure Target
(2023) (2018)
Index Index
Angsana 80.28 57.00 73.10 70.12 71.50 72.00
Kuranji 76.38 60.39 70.90 69.39 67.89 70.50
Kusan Hulu 78.85 74.68 55.59 69.71 66.92 70.50
Satui 82.64 56.43 70.73 69.33 66.88 70.50
Sungai Lodan 78.37 52.35 67.79 66.17 65.10 67.00
Rata-rata 79.30 60.27 67.62 69.06 67.66 70.10
Average
Kabupaten 80.82 56.72 71.87 69.82 67.70 70.10
Regency
Peningkatan IPM terjadi di sebagian besar kecamatan dalam The increase in HDI occurred in most sub-districts in the
wilayah Ring-1 BIB. Hal ini menggambarkan dampak positif BIB Ring-1 area. This illustrates the positive impact that the
yang telah dihasilkan oleh program-program yang diterapkan programs implemented by BIB have had in improving the
oleh BIB dalam meningkatkan kualitas hidup masyarakat quality of life of local communities.
setempat.
Perseroan melalui entitas anak berencana melanjutkan tahap The Company, through its subsidiaries, plans to continue
“Kemandirian” 2023-2027 tahun kedua dan melakukan the 2023-2027 “Independence” phase for the second year
evaluasi atas dampak dari program PPM - sebelum and evaluate the impact of the PPM programs - before
melaksanakan strategi keluar di tahun 2028. [GRI 3-3-e] implementing the exit strategy in 2028. [GRI 3-3-e]
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Penghargaan Aspek Sosial - Program Pengembangan Masyarakat
Social Aspect - Community Development Program Awards
Pada tahun 2023, Perseroan melalui entitas anak memperoleh beberapa In 2023, the Company through its subsidiaries received several awards for
penghargaan atas pencapaian aspek sosial – program pengembangan its achievements in social–community development programs aspects, as
masyarakat, sebagai berikut: follows:
• BIB mendapatkan penghargaan sebagai First Runner up of the CSR • BIB was awarded as First Runner up of the CSR – Large of the ASEAN
– Large of the ASEAN Coal Awards 2023 pada ajang ASEAN Energy Coal Awards 2023 at the ASEAN Energy Business Forum 2023 held by
Business Forum 2023 yang diadakan oleh ASEAN Center for Energy the ASEAN Center for Energy
• BIB mendapatkan penghargaan Platinum untuk subjek inti Penciptaan • BIB received a Platinum award for the core subjects of Income Creation
Pendapatan dan Kesejahteraan, Penciptaan Lapangan Kerja dan and Welfare, Job Creation and Skills Development, and Health from
Pengembangan Keterampilan, dan Kesehatan dari Indonesian CSR the Indonesian CSR Awards
Awards
• BIB mendapatkan penghargaan the Most Committed untuk subjek • BIB received the Most Committed award for the core subject of
inti Community Involvement and Development dari Indonesian CSR Community Involvement and Development from the Indonesian CSR
Awards Awards
• BIB mendapatkan penghargaan Platinum untuk kontribusi dalam • BIB received a Platinum award for its contribution to achieving the
pencapaian SDGs Indonesian CSR Awards dari Indonesian CSR SDGs of the Indonesian CSR Awards from the Indonesian CSR Awards
Awards
• BIB mendapatkan penghargaan Tamasya dari ESDM atas program • BIB received an Outing Award from ESDM for its coal community
pengembangan pemberdayaan masyarakat batu bara empowerment development program
Pada tahun 2023, Perseroan dan entitas anak tidak menerima In 2023, the Company and its subsidiaries did not receive
laporan pelanggaran terkait isu sosial dan kemasyarakatan any report of violations related to significant social and
yang signifikan. community issues.
Tanggung Jawab Produk [GRI 2-25-a] [ACGS C.4.1.] Product Responsibility [GRI 2-25-a] [ACGS C.4.1.]
Kebijakan Policy
Perseroan menyadari bahwa pada produk atau jasa yang The Company realizes that the products or services that the
Perseroan dan/atau entitas anak hasilkan melekat tanggung Company and/or its subsidiaries produce have an inherent
jawab terhadap konsumen, lingkungan, dan masyarakat. responsibility towards consumers, the environment, and
Perseroan berkomitmen untuk memastikan bahwa setiap society. The Company is committed to ensuring that every
produk atau jasa yang Perseroan tawarkan memenuhi product or service the Company offers meets high quality
standar kualitas yang tinggi dan aman bagi penggunaannya. standards and is safe for use. The Company respects
Perseroan menghormati hak pelanggan untuk mendapatkan customers’ rights to obtain products and/or services that are
produk dan/atau jasa yang baik, aman, dan sesuai dengan good, safe and in accordance with their needs. [GRI 3-3-c]
kebutuhan. [GRI 3-3-c]
Oleh karena itu, Perseroan menerapkan kebijakan-kebijakan Therefore, the Company implements policies which includes
antara lain sebagai berikut: the following:
• memberikan informasi yang jelas tentang produk dan/ • provide clear information about products and/or services
atau jasa
• melengkapi setiap kegiatan usaha dengan perizinan dan • equip every business activity with the necessary permits
sertifikasi yang dibutuhkan and certifications
• menyusun, menelaah, dan memperbaiki SOP secara • prepare, review, and periodically improve SOPs so that
berkala agar aktivitas Perseroan dan entitas anak the activities of the Company and its subsidiaries can be
dapat dilakukan sesuai dengan peraturan dan standar carried out in accordance with reasonable and customary
keselamatan dan kesehatan yang wajar dan lazim, serta safety and health regulations and standards, as well as
tetap relevan dengan kondisi dan perkembangan bisnis remain relevant to business conditions and developments
• melakukan proses tender yang adil dan bebas dari unsur • conduct a tender process that is fair and free from
korupsi, kolusi, dan nepotisme dalam menyeleksi mitra elements of corruption, collusion, and nepotism in
usaha selecting business partners
• menerapkan sistem manajemen mutu secara menyeluruh • implement a comprehensive quality management system
dalam melaksanakan proses bisnis untuk menjaga kualitas in carrying out business processes to maintain product
produk dan/atau jasa and/or service quality
• mendapatkan sertifikasi berstandar internasional di • obtain an international standard certification in the field
bidang Sistem Manajemen Mutu ISO of ISO Quality Management System
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Corporate Social and Environmental Responsibility
• mengedepankan dan mengembangkan proses yang • prioritize and develop innovative and measurable
inovatif dan terukur, termasuk dalam memanfaatkan processes, including in utilizing digitalization technology,
teknologi digitalisasi, yang sesuai dengan perkembangan that are in accordance with the latest trends and continue
zaman serta terus mengembangkan kualitas jasa dan to improve the quality of services and products offered
produk yang ditawarkan sehingga semakin dapat so as to be more suitable with customer needs and
memenuhi kebutuhan dan harapan pelanggan expectations
• melakukan verifikasi kualitas, sebagaimana relevan, • verify the quality, as relevant, before the products and/or
sebelum produk dan/atau jasa dikirimkan ke pelanggan services are delivered to the customers
• memberikan layanan yang adil dan setara kepada • provide fair and equal service to all customers and
seluruh pelanggan dan calon pelanggan dengan tidak potential customers without discriminating against
membeda-bedakan suku, agama, dan ras ethnicity, religion, and race
• melakukan evaluasi secara berkala terhadap proses • conduct periodic evaluations of the production process,
produksi, kualitas produk, dan proses distribusi product quality, and distribution process
• membuka akses kepada para pemangku kepentingan • open access to stakeholders to provide criticism,
untuk memberikan kritik, saran, dan masukan untuk suggestions, and inputs for continuous improvements
perbaikan berkelanjutan
Perseroan berkomitmen untuk menawarkan produk dan jasa The Company is committed to offering safe and quality
yang aman dan berkualitas kepada para pelanggan. Perseroan products and services to its customers. The Company ensures
memastikan bahwa seluruh produk dan jasa yang dipasarkan that all products and services marketed by the Company have
oleh Perseroan telah memenuhi standar dan peraturan yang complied with prevailing standards and regulations, and
berlaku sehingga diharapkan tidak memberikan dampak expected to have no negative impact on customers. [GRI 3-3-c]
negatif kepada para pelanggan. [GRI 3-3-c]
Dengan senantiasa bertanggung jawab terhadap produk By always being responsible for the products and services
dan jasa yang dihasilkan, Perseroan berharap dapat produced, the Company expects to maintain good relations
mempertahankan kepercayaan dan hubungan baik dengan with customers, improve reputation and competitiveness,
pelanggan, meningkatkan reputasi dan daya saing, dan and open opportunities for the Company and its subsidiaries
membuka peluang bagi Perseroan dan entitas untuk to build new positive cooperations to contribute to creating a
membangun kerja sama-kerja sama baru yang positif untuk better and more sustainable world.
turut berkontribusi dalam menciptakan dunia yang lebih baik
dan berkelanjutan.
Program Programs
Berikut ini adalah beberapa program terkait tanggung dan The following were some of the programs related to product
entitas anak pada tahun 2021 hingga 2023: [GRI 2-22] [GRI 3-3-d] responsibility that had been carried out by the Company and
its subsidiaries from 2021 to 2023: [GRI 2-22] [GRI 3-3-d]
PENERAPAN MANAJEMEN MUTU
IMPLEMENTATION OF QUALITY MANAGEMENT
Manfaat / Benefit
• menciptakan hubungan yang harmonis dengan para pemangku kepentingan
• create a harmonious relationship with stakeholders
Keterkaitan dengan Strategi Bisnis Perseroan / Relation to the Company’s Business Strategy
• memenuhi kebutuhan dan harapan pelanggan dengan lebih baik
• meet the customers’ needs and expectations better
Kontribusi terhadap SDGs / Contributions to SDGs
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
PENERAPAN MANAJEMEN MUTU
IMPLEMENTATION OF QUALITY MANAGEMENT
Bisnis Realisasi Program Tahun 2021-2023
Business Program Realization in 2021-2023
Pertambangan • Perseroan melalui entitas anak melakukan penambangan batu bara secara terkontrol untuk menghasilkan kualitas batu bara
dan Perdagangan yang sesuai spesifikasi yang diinginkan pelanggan.
Batu Bara • Perseroan melalui entitas anak melakukan penyimpanan dan pengiriman batu bara secara hati-hati untuk menjaga kualitas
Coal Mining and dan kuantitas produk.
Trading • Perseroan melalui entitas anak melakukan pengiriman batu bara melalui terminal khusus untuk menjamin pelaksanaan dan
ketepatan waktu pengiriman.
• Perseroan melalui entitas anak melakukan pengecekan sampel batu bara melalui pihak independen.
• Perseroan menyediakan informasi terkait produk dan/atau jasa di situs web Perseroan dan senantiasa melakukan pemutakhiran
secara berkala.
• The Company, through its subsidiaries, implemented a controlled coal mining process in order to produce coals that satisfy
the specifications required by customers.
• The Company, through its subsidiaries, conducted careful storage and coal shipment in order to maintain product quality and
quantity.
• The Company, through its subsidiaries, conducted coal delivery through special terminals in order to ensure delivery and
punctuality.
• The Company, through its subsidiaries, conducted coal sample checks through independent parties.
• The Company provided information related to its products and/or services on the Company’s website and had kept it
updated regularly.
Penyediaan • Perseroan senantiasa berupaya menerapkan manajemen mutu yang baik dan konsisten di setiap unit pembangkit listrik.
Tenaga Listrik dan • Perseroan melakukan pemeliharaan terjadwal pembangkit listrik dan jaringan infrastruktur yang dimiliki.
Uap • Perseroan menyediakan informasi terkait produk dan/atau jasa di situs web Perseroan dan senantiasa melakukan pemutakhiran
Power and Steam secara berkala.
Generation • The Company had always sought to implement good and consistent quality management in each of its power plant units.
• The Company performed scheduled maintenance of power plants and infrastructure networks owned.
• The Company provided information related to its products and/or services on the Company’s website and had kept it
updated regularly.
Teknologi • Perseroan melalui entitas anak melakukan evaluasi dan berupaya mengembangkan layanan pelanggan yang lebih baik.
Technology • Perseroan melalui entitas anak melakukan peningkatan layanan pelanggan dengan meningkatkan jumlah petugas dan
mempersingkat waktu tanggapan.
• Perseroan menyediakan informasi terkait produk dan/atau jasa di situs web Perseroan dan senantiasa melakukan pemutakhiran
secara berkala.
• The Company, through its subsidiaries, had evaluated and sought to develop better customer service.
• The Company, through its subsidiaries, improved its customer service by increasing the number of staff and reducing
response time.
• The Company provided information related to its products and/or services on the Company’s website and had kept it
updated regularly.
Perdagangan • Perseroan melalui entitas anak melakukan evaluasi dan berupaya mengembangkan layanan pelanggan yang lebih baik.
Pupuk dan Bahan • Perseroan melalui entitas anak melakukan uji coba di lapangan terlebih dahulu atas produk-produk baru yang akan
Kimia dikomersialkan.
Fertilizer and • Perseroan menyediakan informasi terkait produk dan/atau jasa di situs web Perseroan dan senantiasa melakukan pemutakhiran
Chemical Trading secara berkala.
• The Company, through its subsidiaries, had evaluated and sought to develop better customer service.
• The Company, through its subsidiaries, conducted field trials on new products to be commercialized.
• The Company provided information related to its products and/or services on the Company’s website and had kept it
updated regularly.
Sertifikasi dan Penerapan Standar Certifications and Application of Standards
Perseroan, melalui BIB, mempertahankan penerapan standar The Company, through BIB, maintains the implementation
wajib Sistem Manajemen Keselamatan Pertambangan dengan of mandatory standards for the Mining Safety Management
mengacu pada Keputusan Menteri ESDM No. 1827 K/30/ System by referring to the Decree of the Minister of ESDM
MEM/2018 tahun 2018 tentang Pedoman Pelaksanaan Kaidah No. 1827 K/30/MEM/2018 of 2018 on Guidelines for the
Teknik Pertambangan yang Baik dan standar internasional ISO Implementation of Good Mining Engineering Principles and
14001 terkait Sistem Manajemen Pengelolaan Lingkungan international standards ISO 14001 related to Environmental
serta ISO 45001 terkait Sistem Manajemen Keselamatan. Management Systems and ISO 45001 related to Safety
Management Systems.
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Corporate Social and Environmental Responsibility
Seluruh produk dan jasa Perseroan dan entitas anak telah diuji All of the Company’s and its subsidiaries’ products and
keamanannya melalui pengawasan dan evaluasi yang ketat services have been tested for safety through strict supervision
sebelum dikirimkan kepada pelanggan. and evaluation before the products are distributed to
customers.
Penghargaan Aspek Sosial – Tanggung Jawab Produk
Social Aspect – Product Responsibility Awards
Pada tahun 2023, Perseroan melalui entitas anak memperoleh sejumlah In 2023, the Company through its subsidiaries received a number of
penghargaan atas komitmen tanggung jawab produk, sebagai berikut: awards for its commitment to product responsibility, as follows:
• PT Eka Mas Republik, entitas anak dengan merk dagang MyRepublic, • PT Eka Mas Republik, a subsidiary, for its MyRepublic brand, received
mendapatkan penghargaan Indonesia Brand Champion dari Info the Indonesia Brand Champion award as an internet and cable TV
Brand sebagai penyedia layanan internet dan TV kabel service provider from Info Brand
• PT Eka Mas Republik, entitas anak dengan merk dagang MyRepublic, • PT Eka Mas Republik, a subsidiary, for its MyRepublic brand, received
mendapatkan penghargaan Top Digital Company Award dari Majalah the Top Digital Company Award from Marketing Magazine
Marketing
• PT Eka Mas Republik, entitas anak dengan merk dagang MyRepublic, • PT Eka Mas Republik, a subsidiary, for its MyRepublic brand, received
mendapatkan penghargaan Asian Telecom Awards untuk kategori the Asian Telecom Awards in the Cloud Initiative of the Year and
Cloud Initiative of the Year dan Infrastructure Initiative of the Year dari Infrastructure Initiative of the Year categories from Asian Telecom
Asian Telecom
• PT Eka Mas Republik, entitas anak dengan merk dagang MyRepublic, • PT Eka Mas Republik, a subsidiary, for its MyRepublic brand, received
mendapatkan penghargaan untuk program MyRepublic Infrastructure an award for the MyRepublic Infrastructure Innovation program from
Innovation dari IDX Channel Anugerah Inovasi Indonesia 2023 the IDX Channel Anugerah Innovation Indonesia 2023
• PT Eka Mas Republik, entitas anak dengan merk dagang MyRepublic, • PT Eka Mas Republik, a subsidiary, for its MyRepublic brand, received
mendapatkan penghargaan Marketeers Editor’s Choice Award untuk the Marketeers Editor’s Choice Award in the Internet Product for
kategori Internet Product for Gamer of the Year dari Marketeers Gamer of the Year category from Marketeers
Pada tahun 2023, tidak terdapat produk dan/atau jasa In 2023, there were no recalled products and/or services. The
yang ditarik kembali. Perseroan dan entitas anak juga tidak Company and its subsidiaries also did not receive any report
menerima laporan pelanggaran yang signifikan terkait isu of significant violations related to product responsibility
tanggung jawab produk. issues.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 369
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Praktik Operasi yang Wajar [GRI 2-25-a] Fair Operating Practices [GRI 2-25-a]
Kebijakan Policy
Perseroan berkeyakinan bahwa bisnis yang berkelanjutan The Company believes that a sustainable business should
tidak hanya harus memenuhi hukum dan peraturan yang not only comply with prevailing laws and regulations, but
berlaku, namun juga harus beretika. Oleh karena itu, should also be ethical. Therefore, the Company always
Perseroan senantiasa berupaya melakukan transaksi dengan seeks to conduct transactions with business partners based
mitra bisnis berdasarkan prinsip kewajaran dan kesetaraaan on the principles of fairness and equality by referring to
dengan berpedoman pada Kebijakan Tata Kelola Perusahaan, the Corporate Governance Policy, Code of Conduct, and
Kode Etik, dan Budaya Perusahaan. Corporate Culture.
Perseroan berkomitmen untuk menjalankan kegiatan operasi The Company is committed to conducting operations that
yang mengedepankan etika bisnis dan melakukan persaingan prioritize business ethics as well as to conducting fair business
usaha yang sehat. Perseroan juga senantiasa berupaya untuk competition. The Company also always seeks to build trust
membangun kepercayaan serta menjaga reputasi dengan and maintain its reputation by improving the quality of
meningkatkan kualitas produk dan layanan. products and services.
Perseroan berharap bahwa dengan menjalankan bisnis The Company expects that by conducting its business
dengan berpegang pada etika yang baik, Perseroan dapat adhering to good ethics, the Company can maintain business
menjaga kinerja bisnis, mempertahankan reputasi, dan performance, reputation, and good relations with other
menjaga hubungan baik dengan para pelaku dan mitra usaha, business actors and partners, the government, and other
pemerintah, serta para pemangku kepentingan lainnya. stakeholders.
Program Programs
Berikut ini adalah beberapa program terkait praktik operasi The following were some of the programs related to fair
yang wajar yang telah dilaksanakan oleh Perseroan dan operating practices that had been carried out by the Company
entitas anak pada tahun 2021 hingga 2023: and its subsidiaries from 2021 to 2023:
PENERAPAN PRAKTIK OPERASI YANG WAJAR
IMPLEMENTATION OF FAIR OPERATING PRACTICES
Manfaat / Benefit
• menciptakan hubungan yang harmonis dengan para pemangku kepentingan
• create a harmonious relationship with stakeholders
Keterkaitan dengan Strategi Bisnis Perseroan / Relation to the Company’s Business Strategy
• memenuhi kebutuhan dan harapan pelanggan
• fulfill the needs dan expectations of customers
Kontribusi terhadap SDGs / Contributions to SDGs
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Penerapan GCG Perseroan menerapkan prinsip-prinsip GCG pada setiap lini bisnisnya. Informasi selengkapnya mengenai penerapan GCG
Implementation of dalam Perseroan dapat dilihat pada bagian Governansi Korporat.
GCG The Company applies the principles of GCG in each of its business lines. More information regarding the implementation
of GCG within the Company can be seen in the Corporate Governance section.
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Corporate Social and Environmental Responsibility
Realisasi Program
Program Program Realization
Programs
2023 2022 2021
Kebijakan Pengadaan Perseroan memiliki kebijakan dan SOP terkait dengan pengadaan barang dan/atau jasa yang diterapkan dengan tujuan
Barang dan/atau Jasa untuk memastikan bahwa setiap transaksi dengan pemasok maupun kontraktor dapat terlaksana secara wajar. Informasi lain
Procurement of Goods terkait dengan Kebijakan Pengadaan Barang dan/atau Jasa dapat dilihat pada bagian Governansi Korporat, sub-bagian
and/or Services Policy Kebijakan Tata Kelola.
The Company has a policy and SOP related to the procurement of goods and/or services that are implemented with
the aim of ensuring that every transaction with suppliers and contractors can be carried out fairly. Other information
related to the Procurement of Goods and/or Services Policy can be seen in the Corporate Governance section, Corporate
Governance Policy subsection.
Sistem Pelaporan Perseroan memiliki sistem pelaporan pelanggaran yang dibentuk dengan tujuan untuk memberikan akses kepada para
Pelanggaran pemangku kepentingan untuk dapat menyampaikan laporan pelanggaran kepada Perseroan. Informasi lain terkait dengan
Whistleblowing Sistem Pelaporan Pelanggaran dapat dilihat pada bagian Governansi Korporat, sub-bagian Unit Audit Internal.
System The Company has a whistleblowing system that was established with the aim of providing access to stakeholders to be able
\
to submit whistleblowing reports to the Company. Other information related to Whistleblowing System can be seen in the
Corporate Governance section, Internal Audit Unit subsection.
Pada tahun 2023, Perseroan dan entitas anak tidak In 2023, the Company and its subsidiaries did not receive any
mendapatkan laporan pelanggaran terkait praktik operasi. reports of violations related to operational practices.
ASPEK LINGKUNGAN HIDUP [GRI 2-25-A] [ACGS C.4.3.]
Environmental Aspect [GRI 2-25-A] [ACGS C.4.3.]
Kebijakan Policy
Perseroan menyadari bahwa kegiatan usaha Perseroan The Company realizes that the business activities of the
dan entitas anak, terutama di bidang pertambangan Company and its subsidiaries, especially in the coal mining
batu bara, memiliki dampak dan risiko, baik langsung sector, have impacts and risks, both direct and indirect, on
maupun tidak langsung, terhadap lingkungan hidup. the environment. Therefore, the Company and its subsidiaries
Oleh karena itu, Perseroan dan entitas anak melakukan carry out good environmental management planning to
perencanaan pengelolaan lingkungan yang baik untuk reduce carbon footprints and minimize negative impacts on
mengurangi jejak karbon dan meminimalkan dampak negatif the environment. The Company is committed to maintaining,
terhadap lingkungan. Perseroan berkomitmen menjaga, restoring, and improving the quality of the environment in
mengembalikan, dan meningkatkan kualitas lingkungan every operational area of the Company and its subsidiaries
hidup di setiap wilayah operasi Perseroan dan entitas anak during and post-operation and supporting the government's
selama dan pasca operasi dan mendukung rencana emisi nol net zero emissions plan in the transformation of the Indonesian
bersih pemerintah dalam transformasi ekonomi Indonesia. economy. [GRI 3-3-b] [GRI 3-3-c]
[GRI 3-3-b] [GRI 3-3-c]
Secara umum, strategi keberlanjutan Perseroan di bidang Generally, the Company’s sustainability strategy in the
lingkungan difokuskan pada upaya kepatuhan, pencegahan environmental sector is focused on compliance, pollution
pencemaran (termasuk upaya-upaya dekarbonisasi, efisiensi prevention (including decarbonization efforts, efficiency
penggunaan sumber daya alam, serta pengurangan, of natural resources utilization, as well as waste reduction,
pemantauan, dan pengelolaan limbah dengan memperhatikan monitoring, and management all by considering to quality
baku mutu sebagaimana ditetapkan pemerintah), penggunaan standards as determined by the government), use of
EBT, dan penggunaan teknologi digital. Perseroan berupaya renewable energy, and utilization of digital technology. The
mengikutsertakan para pemangku kepentingan yang berada Company seeks to involve every stakeholder, both in and
di sekitar wilayah operasi Perseroan untuk turut aktif dalam around the Company’s operational areas, to participate in
pengelolaan lingkungan, salah satunya dengan menjaga environmental management activities, e.g., by maintaining
kebersihan di dalam dan di sekitar wilayah operasi Perseroan hygiene within and around the Company and its subsidiaries’
dan entitas anak. operational areas.
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Tanggung Jawab Sosial dan Lingkungan Perusahaan Pada aspek lingkungan hidup ini, pembahasan akan For the environmental aspects, the discussion focuses on difokuskan pada kinerja bisnis pertambangan batu bara dari the performance of coal mining business from the mining operasi pertambangan BIB yang merupakan kontributor operations of BIB which is the largest contributor to the terbesar pendapatan usaha Perseroan. Laporan keberlanjutan Company’s revenues. The sustainability report for BIB mining untuk kegiatan pertambangan BIB dirilis untuk yang pertama activities was released for the first time by the Company in the kalinya oleh Perseroan dalam laporan tahunan Perseroan Company’s Annual Report 2019. This BIB sustainability report tahun 2019. Laporan keberlanjutan BIB ini selanjutnya juga has also been released by GEMS since 2021. dirilis oleh GEMS sejak tahun 2021. BIB melaksanakan kegiatan penambangan dengan BIB carries out its mining activities by referring to the general berpedoman pada kebijakan umum Keselamatan policy of Mining Safety and Environment (KPLH) which was Pertambangan dan Lingkungan Hidup (KPLH) yang prepared with reference to statutory regulations and good disusun dengan mengacu kepada peraturan perundang- mining principles. KPLH defines BIB’s commitment and undangan serta kaidah pertambangan yang baik. KPLH measurable work program to managing and protecting mendefinisikan komitmen dan program kerja terukur BIB the environment and biodiversity, managing and utilizing untuk melakukan pengelolaan dan perlindungan lingkungan environmentally friendly energy effectively and efficiently, dan keanekaragaman hayati, pengelolaan dan pemanfaatan and doing optimal post-mining land reclamation efforts. Each energi ramah lingkungan secara efektif dan efisien, serta BIB work program is monitored, measured, documented, and upaya reklamasi lahan pasca penambangan secara optimal. evaluated periodically for continuous improvement. Setiap program kerja BIB dipantau, diukur, didokumentasi, dan dievaluasi secara berkala untuk dilakukan perbaikan secara berkelanjutan. Untuk memantau dampak dari kegiatan usahanya baik To monitor the impact of its business activities on both the terhadap lingkungan maupun sosial, menyusun kebijakan environment and social, develop sustainability policies, and keberlanjutan, dan melaksanakan dan mencapai target aksi implement and achieve sustainability action targets related keberlanjutan terkait aspek lingkungan dan sosial, GEMS – to environmental and social aspects, GEMS – BIB’s parent induk perusahaan BIB, telah membentuk divisi keberlanjutan. company, has formed a sustainability division. Structurally, the Secara struktural, divisi keberlanjutan bertanggung jawab sustainability division is responsible for reporting progress on untuk melaporkan hasil kemajuan pelaksanaan kebijakan the implementation of sustainability policies and actions to dan aksi keberlanjutan tersebut kepada Presiden Direktur the President Director of GEMS. In carrying out its duties, the GEMS. Dalam menjalankan tugasnya, divisi keberlanjutan sustainability division coordinates with all GEMS functions berkoordinasi dengan seluruh fungsi dan operasional GEMS and operations (including BIB) to ensure that sustainability (termasuk BIB) untuk memastikan prinsip keberlanjutan principles are implemented, monitored, reported, and dijalankan, dipantau, dilaporkan, dan dievaluasi. Hasil evaluasi evaluated. The results of this evaluation will be used as a basis ini akan digunakan sebagai dasar penyusunan rencana for preparing continuous and continuous improvement plans. perbaikan yang berkelanjutan dan berkesinambungan. [ACGS (B)C.1.4.] [ACGS (B)C.1.4.] BIB telah memperoleh sertifikasi ISO 14001:2015 terkait BIB has obtained ISO 14001:2015 certification on the Sistem Manajemen Lingkungan dari British Standards Environmental Management System from the British Standards Institution. Audit atas sertifikasi ISO 14001:2015 telah Institution (BSI). An audit of ISO 14001:2015 was carried out dilakukan oleh Sucofindo, auditor eksternal, pada tahun 2021 by Sucofindo, an externalauditor, in 2021 simultaneously with bersamaan dengan audit pengawasan ISO 45001:2018. BIB ISO 45001:2018 surveillance audit. BIB has renewed the ISO telah memperbaharui sertifikasi ISO 14001:2015 dan ISO 14001:2015 and ISO 45001:2018 certifications with a validity 45001:2018 dengan masa berlaku hingga 1 November 2024. period until November 1, 2024. No score was given for the Tidak ada nilai yang diberikan untuk pelaksanaan audit ini, implementation of audit, however, the certificate given to BIB namun sertifikat yang diberikan kepada BIB menyatakan stated that there were no significant findings. The Company tidak terdapat temuan signifikan. Perseroan berharap expects that with the implementation of ISO 45001:2018, the bahwa dengan penerapan ISO 45001:2018, Perseroan dapat Company can reduce work-related injuries and illnesses at BIB mengurangi cedera dan penyakit akibat kerja di BIB dan and therefore increase the Company’s productivity. karenanya dapat meningkatkan produktivitas kerja Perseroan. 372 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Social and Environmental Responsibility
Merencanakan / Plan
Menetapkan tujuan dan proses lingkungan yang untuk memberikan
sesuai dengan kebijakan lingkungan diperlukan perusahaan
Establish environmental objectives and processes necessary
to deliver results in accordance to the company’s
environmental policy
Mengambil tindakan untuk selalu memperbaiki
Implement the processes as planned
Menerapkan proses sesuai rencana
Melaksanakan / Do
Take actions to continually improve
Mengambil Tindakan / Act
Sistem Manajemen
Lingkungan
Environmental Management
System
Memeriksa / Check
Memantau dan mengukur proses dibandingkan dengan kebijakan
lingkungan, termasuk komitmen, tujuan lingkungan, dan kriteria
operasi, dan melaporkan hasilnya
Monitor and measure processes against the environmental policy,
including it's commitments, environmental objectives,
and operating criteria, and report the results
Program Programs
Berikut ini adalah beberapa program terkait aspek lingkungan The following were some of the programs related to
yang telah dilaksanakan oleh Perseroan melalui entitas anak environmental aspect that had been implemented by the
pada tahun 2021 hingga 2023: [GRI 2-22] [GRI 3-3-d] Company through its subsidiaries from 2021 to 2023: [GRI 2-22]
[GRI 3-3-d]
PROGRAM PENGELOLAAN LINGKUNGAN HIDUP
ENVIRONMENTAL MANAGEMENT PROGRAMS
Manfaat / Benefit
• meminimalkan terjadinya pencemaran dan kerusakan lingkungan hidup yang dapat membawa dampak buruk terhadap kualitas hidup
masyarakat lokal
• minimizing pollution and/or environmental damage that can have a negative impact on the life quality of local communities
Keterkaitan dengan Strategi Bisnis Perseroan / Relation to the Company’s Business Strategy
• mewujudkan komitmen Perseroan untuk melestarikan lingkungan hidup di sekitar wilayah operasi untuk mendukung keberlanjutan usaha
Perseroan dan entitas anak
• realizing the Company’s commitment to preserving the environment surrounding the operational areas to support the sustainability of
Company’s and its subsidiaries’ business
Kontribusi terhadap SDGs / Contributions to SDGs
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Penggunaan Material Ramah Use of Environmentally Friendly
Lingkungan Materials
Perseroan dan entitas anak berupaya untuk menggunakan The Company and its subsidiaries seek to use environmentally
material dan energi yang ramah lingkungan dalam mendukung friendly materials and energy to support business activities,
aktivitas bisnis, seperti mengoptimalkan penggunaan TI such as optimizing the use of IT and using materials that can
serta menggunakan material yang dapat didaur ulang, be recycled, have a low carbon footprint, and are not harmful
memiliki jejak karbon yang rendah, dan tidak berbahaya bagi to the environment.
lingkungan.
Untuk mendorong perubahan positif yang lebih luas, To encourage broader positive change, the Company through
Perseroan melalui entitas anak juga mengintegrasikan upaya its subsidiaries also integrates efforts to use environmentally
penggunaan material ramah lingkungan ke dalam berbagai friendly materials into various community empowerment
program pemberdayaan masyarakat, sebagai berikut: programs, as follows:
Program Dampak
Programs Impact
• Menggunakan kemasan makanan dari bahan yang bisa dibersihkan • Pengurangan limbah dan penghematan biaya
dan digunakan kembali • Reduced waste and saved costs
• Food packaging made from materials that can be cleaned and reused
• Memanfaatkan ban bekas sebagai rumpon ikan
• Utilized used tires as fish sponges
• Memanfaatkan sampah plastik menjadi kerajinan tangan melalui • Pengurangan limbah dan pemberian manfaat ekonomis kepada
program bank sampah masyarakat di Desa Angsana masyarakat
• Utilized plastic waste into handicrafts through the community waste • Reduced waste and economic benefits to the community
bank program in Angsana Village
Penggunaan Energi [GRI 302-1] [GRI 302-3] [GRI 302-4] Energy Consumption [GRI 302-1] [GRI 302-3] [GRI 302-4]
[GRI 302-5] [GRI 302-5]
Perseroan dan entitas anak berkomitmen menggunakan The Company and its subsidiaries are committed to using
energi secara efisien dan bertanggung jawab untuk energy efficiently and responsibly to minimize environmental
meminimalkan dampak lingkungan yang dihasilkan dari impacts resulting from mining operations as well as to maintain
aktivitas operasi penambangan serta untuk menjaga kualitas the quality of life of communities around the operational areas.
hidup masyarakat di sekitar wilayah operasi. Sebagaimana As stated in the Energy Efficiency Policy (BIB-003-Special
tertuang dalam Kebijakan Efisiensi Energi (BIB-003-Kebijakan Policy-Energy-IV-2021), the Company through its subsidiaries
Khusus-Energi-IV-2021), Perseroan melalui entitas anak is committed to carrying out efficiency of at least 1,000 GJ per
berkomitmen untuk melakukan efisiensi setidaknya 1.000 GJ year and encouraging the development and implementation
per tahun dan mendorong pengembangan dan penerapan of energy efficiency technology, by planning, implementing,
teknologi efisiensi energi, dengan melakukan perencanaan, supervising, evaluating and calculating environmental impacts
pelaksanaan, pengawasan, evaluasi, dan perhitungan dampak through life cycle analysis studies of energy utilization, as well
lingkungan melalui kajian analisis daur hidup terhadap as continuous improvements in energy use.
penggunaan energi, serta perbaikan secara berkelanjutan
dalam pemanfaatan energi.
Sejak tahun 2019, BIB telah menggunakan kombinasi bahan Since 2019, BIB has used a combination of fuel from
bakar dari sumber energi tidak terbarukan petrodiesel dan non-renewable energy sources, i.e., petrodiesel and gasoline,
bensin, serta sumber energi terbarukan seperti tenaga as well as renewable energy sources, i.e., solar power and
surya dan bahan bakar yang menghasilkan emisi yang lebih fuels that produce lower emissions such as B30 biofuel in its
rendah seperti bahan bakar nabati B30 dalam kegiatan operations. The use of gasoline in small equipment, such as
operasinya. Pemanfaatan bensin pada peralatan-peralatan generators in the Bunati port area, is no longer used since it
kecil, seperti generator di area pelabuhan Bunati, sudah tidak has been replaced with an integrated electricity network from
lagi digunakan karena telah digantikan dengan sambungan BIB’s main energy source. Since 2023, BIB uses renewable
jaringan listrik yang terintegrasi dengan sumber energi utama electrical energy sources originating from PLN and renewable
BIB. Sejak tahun 2023, BIB menggunakan sumber energi electrical energy sources originating from solar panels
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Corporate Social and Environmental Responsibility
listrik terbarukan yang berasal dari PLN dan sumber energi installed in the company’s operational areas.
listrik terbarukan yang berasal dari panel surya yang dipasang
di wilayah operasional perusahaan.
Informasi mengenai pemanfaatan energi BIB selama periode Information regarding BIB’s energy consumption during the
pelaporan adalah sebagaimana ditunjukan pada tabel di reporting periode is as shown in the table below: GRI 3-3-a] [GRI
bawah ini: [GRI 3-3-a] [GRI 12.1.2] 12.1.2]
Penggunaan Energi Satuan
2023 2022 2021
Energy Consumption Unit
Volume Produksi juta ton
Production Volume million tons
42.1 34.9 25.5
TIPE ENERGI / ENERGY TYPE
Petrodiesel
TJ 4,768.7 5,339.7 3,930.7
Petrodiesel
Bensin
TJ 0.0 0.0 0.0
Gasoline
Biodiesel
TJ 1,359.6 1,522.5 1,120.7
Biodiesel
Batu Bara
TJ 0.0 0.0 0.0
Coal
Gas Alam
TJ 0.0 0.0 0.0
Natural Gas
Kokas & Kokas Minyak Bumi
TJ 0.0 0.0 0.0
Coke & Petroleum Coke
Listrik
Electricity
TJ 92.9 74.3 55.2
Total Konsumsi
Total Consumption
TJ 6,221.2 6,936.4 5,106.7
Intensitas Total Konsumsi
Total Consumption Intensity
GJ/ton 0.15 0.20 0.20
Meskipun volume produksi batu bara BIB meningkat pada While BIB’s coal production volume increased in 2023, BIB’s
tahun 2023, total konsumsi energi BIB tercatat mengalami total energy consumption decreased by 10.31% y-o-y, and
penurunan sebesar 10,31% y-o-y, sehingga intensitas energi therefore energy intensity also decreased to 0.15 GJ/ton of
juga berkurang menjadi 0,15 GJ/ton batu bara pada tahun coal in 2023 compared to the previous year of 0.20 GJ/ton
2023 dibandingkan dengan tahun sebelumnya sebesar 0,20 of coal.
GJ/ton batu bara.
Total pengurangan konsumsi energi adalah sejumlah The total energy consumption reduction was 3,661,769.1 GJ.
3.661.769,1 GJ. Perhitungan pengurangan konsumsi energi Calculations for the energy consumption reduction were
dilakukan dengan menghitung konsumsi energi sebelum carried out by calculating the energy consumption before
adanya program pengurangan energi dibandingkan dengan the energy reduction program compared to after the energy
setelah adanya program pengurangan energi. Dasar reduction program. The basis for energy calculations referred
perhitungan energi mengacu pada hasil audit energi yang to the results of the energy audit carried out by PT Sucofindo
dilakukan oleh PT Sucofindo pada tahun 2019. Laporan audit in 2019. The latest energy audit report was carried out in 2023.
energi terbaru telah dilakukan pada tahun 2023.
Pencapaian ini, antara lain, didukung oleh penerapan This achievement, among others, was supported by the
program-program inisiatif penghematan energi yang implementation of energy-saving initiative programs carried
dilakukan oleh BIB dan para mitra kerja, sebagai berikut: [GRI out by BIB and its business partners, as follows: [GRI 3-3-a] [GRI
3-3-a] [GRI 3-3-d] 3-3-d]
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Total Pengurangan Energi Total Pengurangan Emisi
(GJ/tahun) (tonCO2eq/tahun)
Program Jenis Energy Total Energy Reduction Total Energy Reduction
Programs Energy Type (GJ/year) (tonCO2eq/year)
2023 2022 2023 2022
Pembuatan ROM sementara di dekat front coal Petrodiesel & 217,661 174,128 13,721 10,976
getting Biodiesel
Formation of temporary ROM near front coal Petrodiesel &
getting Biodiesel
Optimalisasi sistem in-pit dump Pit KG Petrodiesel & 2,825,106 6,834,393 175,157 423,732
Optimization of in-pit dump system at Pit KG Biodiesel
Petrodiesel &
Biodiesel
Optimalisasi sistem in-pit dump Pit Batulaki Petrodiesel & 299,739 1,492,870 185,116 92,558
Optimization of in-pit dump system at Pit Biodiesel
Batulaki Petrodiesel &
Biodiesel
Optimalisasi sistem in-pit dump Pit Sebamban Petrodiesel & 19,278 - 1,195 -
Optimization of in-pit dump system at Pit Biodiesel
Sebamban Petrodiesel &
Biodiesel
Penggunaan dropdown hopper pada area Petrodiesel & 69,880 76,277 4,453 2,225
stockpile untuk mengurangi pemakaian alat Biodiesel
berat Petrodiesel &
Use of dropdown hopper in the stockpile area Biodiesel
Penerapan truck loading conveyor di ROM Petrodiesel & 11,594 13,962 719 834
Utilization of truck loading conveyor at ROM Biodiesel
Petrodiesel &
Biodiesel
Penggunaan B30 sebagai bahan bakar ramah Petrodiesel & 93,465 155,775 11,588 9,658
lingkungan Biodiesel
Use of B30, an eco-friendly fuel Petrodiesel &
Biodiesel
Pemasangan dan penggunaan panel surya Petrodiesel & 40 40 2 3
untuk penerangan jalan menuju Pit Biodiesel
Installation and utilization of solar panel for Petrodiesel &
lighting road to Pit Biodiesel
Penggunaan Weight in Motion DT Automatic Petrodiesel & 19,282 36,564 3,300 1,650
System pada jalan hauling untuk mengurangi Biodiesel
antrian Petrodiesel &
Utilization of Weight in Motion DT Automatix Biodiesel
System on hauling roads
Perancangan ulang pengolahan air limbah dari Petrodiesel & 11,601 9,464 719 587
metode konvensional menjadi metode slurry Biodiesel
dredging untuk menggantikan alat berat Petrodiesel &
Redesign of wastewater treatment plant from Biodiesel
conventional method to slurry dredging method
Pemasangan insert gallery conveyor Petrodiesel & 19,991 18,548 1,239 1,150
Installation of insert gallery conveyor Biodiesel
Petrodiesel &
Biodiesel
Pemindahan lokasi loading tongkang pada Petrodiesel & 622 287 39 18
pelabuhan Bunati CP-8 Biodiesel
Relocation of loading location at CP-8 Bunati Petrodiesel &
Port Biodiesel
Penggantian AC konvensional menjadi HVAC Listrik 1,939 4,611 503 1,196
Replacement of conventional AC with HVAC Electricity
Pemanfaatan PLTS di Angsana dan Kusan Listrik 982 985 61 61
Utilization of solar power plants in Angsana and Electricity
Kusan
Penggantian lampu TL menjadi lampu LED Listrik 82 41 5 3
untuk warga sekitar Electricity
Replacement of fluorescent lamps with LED
lights for the surrounding community
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Total Pengurangan Energi Total Pengurangan Emisi
(GJ/tahun) (tonCO2eq/tahun)
Program Jenis Energy Total Energy Reduction Total Energy Reduction
Programs Energy Type (GJ/year) (tonCO2eq/year)
2023 2022 2023 2022
Substitusi AC konvensional menjadi AC ramah Listrik 332 331 96 107
lingkungan Electricity
Substitution of conventional AC with eco-
friendly AC
Optimasi sistem cycle armada pada hauling Petrodiesel & 920 - 57 -
batu bara menggunakan sistem Unified Closing Biodiesel
at No Risk (UCAN) dengan sensor piezoelectric Petrodiesel &
(quartz) Biodiesel
Optimization of fleet cycle system at coal
hauling using Unified Closing at No Risk (UCAN)
system with piezoelectric (quartz) censors
Fish Enclosure System sebagai metode efisiensi Petrodiesel & 4,250 - 9 -
bahan bakar transportasi masyarakat trans Biodiesel
nelayan Petrodiesel &
Fish Enclosure System as a method to increase Biodiesel
fuel efficiency for the community’s fishing
transportation
Mematikan mesin DT saat antri dumping coal Petrodiesel & 65,005 60,630 4,421 2,212
crusher Biodiesel
Shutting down DT engines during queuing for Petrodiesel &
coal crusher dumping Biodiesel
Integrated School Transportation (Bis Sekolah) Petrodiesel & - - 11 0
Integrated School Transportation (School Bus) Biodiesel
Petrodiesel &
Biodiesel
Penanaman mangrove Emisi - - 16,338 16,338
Mangrove planting Emission
Total Pengurangan 3,661,769 8,878,906 418,749 563,308
Total Reduction
Saat ini, BIB masih berfokus pada pengukuran energi di dalam For now, BIB is still focusing on energy measurement within
perusahaan (Cakupan 1 dan Cakupan 2, terutama pada lokasi the company (Scope 1 and Scope 2, especially at mining
operasi penambangan). operation locations).
Pengelolaan Emisi Gas Rumah Kaca [GRI Greenhouse Gas Emission Management
305-1] [GRI 305-2] [GRI 305-3] [GRI 305-4] [GRI 305-5] [GRI 305-6] [GRI 305-7] [GRI 305-1] [GRI 305-2] [GRI 305-3] [GRI 305-4] [GRI 305-5] [GRI 305-6] [GRI
[ACGS C.1.1.] [ACGS C.1.2.] [ACGS (B)C.1.1.] 305-7] [ACGS C.1.1.] [ACGS C.1.2.] [ACGS (B)C.1.1.]
Perseroan menyadari bahwa pemanfaatan energi dalam The Company realizes that the use of energy in BIB’s
berbagai kegiatan dan proses operasi BIB menghasilkan various activities and operational processes produces GHG
emisi GRK. Oleh karena itu, Perseroan melalui BIB senantiasa emissions. Therefore, the Company through BIB always strives
berupaya untuk menekan emisi GRK yang dihasilkan sebagai to reduce the resulting GHG emissions as a form of support
bentuk dukungan dan peran aktif dalam mengurangi laju and an active role in reducing the rate of global warming
pemanasan global dan mengurangi dampak negatif dari and minimizing the negative impacts of climate change. BIB
perubahan iklim. BIB telah menyatakan komitmen untuk has stated its commitment to mitigating GHG emissions in
memitigasi emisi GRK dalam Kebijakan Umum Keselamatan the General Mining Safety and Environmental Policy (KPLH)
Pertambangan dan Lingkungan Hidup (KPLH) melalui usaha through environmentally sound energy efficiency efforts. BIB
efisiensi energi yang berwawasan lingkungan. BIB juga telah has also set the amount of energy efficiency at a minimum of
menetapkan besaran efisiensi energi sebesar minimum 1.000 1,000 GJ per year. This target is expected to contribute to
GJ per tahun. Target ini diharapkan dapat berkontribusi fulfilling the Nationally Determined Contribution in 2030 of
terhadap pemenuhan Nationally Determined Contribution 31.89%.
pada 2030 sebesar 31,89%.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 377
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Untuk memastikan pencapaian target dari seluruh upaya To ensure the achievement of targets for all GHG emission
mitigasi dan minimalisasi emisi GRK, BIB melakukan mitigation and minimization efforts, BIB carries out regular
inventarisasi dan pemantauan secara berkala terhadap emisi inventory and monitoring of Scope 1 GHG emissions
GRK Cakupan 1 (emisi yang berasal dari sumber-sumber yang (emissions originating from sources owned or controlled by
dimiliki atau dikendalikan BIB untuk proses produksi), Cakupan BIB for the production process), Scope 2 (indirect emissions
2 (emisi tidak langsung yang berasal dari penggunaan listrik that originating from the use of electricity sourced from
yang bersumber dari PLN atau pihak ke-3), dan Cakupan 3 PLN or third parties), and Scope 3 (other indirect emissions
(emisi tidak langsung lainnya yang berasal dari aktivitas hulu originating from upstream and downstream activities in
dan hilir di area tambang, area pengangkutan, dan area mining areas, transportation areas, and port areas). The gas
pelabuhan). Gas yang termasuk dalam perhitungan adalah included in the calculation is CO2. BIB already has a baseline
CO2. BIB telah memiliki baseline terkait emisi GRK Cakupan related to GHG emissions for Scopes 1, 2, and 3 through
1, 2, dan 3 melalui kegiatan audit emisi yang dilakukan pada emissions audit activities carried out in 2022.
tahun 2022.
Informasi mengenai emisi GRK BIB beserta intensitasnya Information regarding BIB’s GHG emissions and their intensity
dapat dilihat pada grafik dan tabel berikut ini: [GRI 305-1] [GRI can be seen in the following graph and table: [GRI 305-1] [GRI
305-2] [GRI 12.1.5.] [GRI 12.1.6.] [GRI 12.1.7.] [GRI 12.1.8.] 305-2] [GRI 12.1.5.] [GRI 12.1.6.] [GRI 12.1.7.] [GRI 12.1.8.]
Emisi GRK (Cakupan 1 dan 2) / GHG Emissions (Scope 1 and 2)
900
800
Emisi GRK / GHG Emissions (kt CO2e)
700
600
500
400
300
200
100
0
2021 2022 2023
Petrodiesel Biodiesel Emisi Fugitif / Fugitive Emissions
Emisi GRK Satuan
2023 2022 2021
GHG Emission Unit
BAHAN BAKAR DAN EMISI FUGITIF / FUEL AND FUGITIVE EMISSIONS1)
Petrodiesel kt CO2e 355.02 395.67 291.27
Petrodiesel
Bensin kt CO2e 0.00 0.00 0.00
Gasoline
Biodiesel kt CO2e 96.74 107.79 79.35
Biodiesel
Emisi Fugitif kt CO2e 237.12 275.50 143.22
Fugitive Emissions
Total Emisi GRK dari Bahan Bakar dan Emisi Fugitif (Cakupan 1) kt CO2e 688.88 778.96 513.83
Total GHG Emissions from Fuel and Fugitice Emissions (Scope 1)
LISTRIK / ELECTRICITY1)
Listrik (Cakupan 2) kt CO2e 36.60 26.42 19.64
Electricity (Scope 2)
INTENSITAS EMISI GRK / GHG EMISSIONS INTENSITY
Total Emisi GRK (Cakupan 1 + Cakupan 2) kt CO2e 725.48 805.38 533.47
Total GHG Emissions (Scope 1 + Scope 2)
378 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Emisi GRK Satuan
2023 2022 2021
GHG Emission Unit
Intensitas Emisi GRK per Ton Produksi Batu Bara ton CO2eq/ton 0.017 0.023 0.021
GHG Emissions Intensity per Ton of Coal Production
BAHAN BAKAR / FUEL
Biodiesel ton CO2 N/A 570,771 398,385
Biodiesel
Pelumas ton CO2 N/A 2,015 1,267
Lubricant
Total Emisi GRK dari Bahan Bakar (Cakupan 3) ton CO2 N/A 572,786 399,653
Total GHG Emissions from Fuel (Scope 3)
Intensitas Emisi GRK dari Bahan Bakar (Cakupan 3) ton CO2/ton N/A 0.016 0.016
GHG Emissions Intensity from Fuel (Scope 3)
Keterangan / Notes:
Faktor emisi listrik di Indonesia didasarkan pada kebijakan versi terbaru ESDM. Emisi fugitif dari operasi batu bara BIB, yaitu perkiraan pelepasan metana, dicatat
sebagai emisi langsung dan faktor emisi didasarkan pada peraturan Indonesia versi terbaru/Permen ESDM No. 22/2019. Metodologi penghitungan emisi Cakupan 1
dan Cakupan 2 BIB sesuai dengan Protokol Gas Rumah Kaca: Standar Akuntansi dan Pelaporan Perseroan. Emisi dinyatakan berdasarkan CO2e, yang mencakup CO2,
CH4, N2O, PFC, SF6 dan NF3 sebagaimana diperlukan. Nilai setara karbon dioksida dihitung menggunakan faktor Potensi Pemanasan Global (GWP) Laporan Penilaian
Keempat IPCC (AR4).
1) Angka-angka emisi disajikan kembali karena perubahan faktor emisi pihak ketiga
Electricity emission factors in Indonesia are based on the latest version of the ESDM policy. Fugitive emissions from BIB coal operations, namely estimated methane
releases, are recorded as direct emissions and the emission factors are based on the latest version of Indonesia regulations/ESDM Regulation No. 22/2019. BIB’s
Scope 1 and Scope 2 emissions calculation methodology complies with the Greenhouse Gas Protocol: Corporate Accounting and Reporting Standards. Emissions are
expressed on a CO2e basis, which includes CO2, CH4, N2O, PFC, SF6 and NF3 as appropriate. The carbon dioxide equivalent value was calculated using the IPCC
Fourth Assessment Report (AR4) Global Warming Potential (GWP) factor.
1) Emission figures restated due to changes in third-party emission factors
BIB belum dapat menampilkan informasi untuk emisi GRK BIB has not yet published information for Scope 3 GHG
Cakupan 3 pada tahun 2023 karena masih dalam tahap emissions in 2023 because it is still in the process of
inventarisasi emisi. inventorying emissions.
Pengurangan Emisi GRK Satuan
2023 2022 2021
GHG Emission Reductions Unit
Bahan Bakar
kt CO2eq 418.75 546.97 51.10
Fuel
Keterangan / Notes:
Metode perhitungan pengurangan emisi mengacu pada metode IPCC 2006
The method for calculating emission reductions refers to the IPCC 2006 method
Pada periode pelaporan, total emisi BIB tercatat mencapai In the reporting period, total BIB emissions were recorded
725,48 kt CO2e (Cakupan 1 dan Cakupan 2). Serangkaian at 725.48 kt CO2e (Scope 1 and Scope 2). A series of energy
inisiatif efisiensi energi yang dilakukan oleh BIB, berkontribusi efficiency initiatives carried out by BIB contributed to
dalam menurunkan 9,92% emisi GRK dibandingkan periode reducing GHG emissions by 9.92% compared to the previous
sebelumnya. Total intensitas emisi GRK juga berkurang period. The total GHG emission intensity was also reduced by
sebesar 26,1%. [GRI 12.2.3.] 26.1%. [GRI 12.2.3.]
Pengelolaan Kualitas Udara [GRI 305-7] Air Quality Management [GRI 305-7]
Kegiatan penambangan batu bara melepaskan sejumlah Coal mining activities release a number of air pollutants in
polutan udara dalam bentuk senyawa nitrogen oksida (NOx), the form of nitrogen oxide (NOx), sulfur oxide (SOx), and total
sulfur oksida (SOx), dan total partikel tersuspensi (TSP). suspended particles (TSP). These air pollutants can pose
Polutan-polutan udara tersebut dapat menimbulkan risiko health risks to stakeholders around BIB’s operational areas.
kesehatan bagi pemangku kepentingan di sekitar wilayah The Company through its subsidiaries seeks to reduce its
operasi BIB. Perseroan melalui entitas anak berupaya carbon footprint and negative impacts.
mengurangi jejak karbon dan dampak negatifnya.
Dalam upaya mencegah dampak negatif kesehatan, BIB In an effort to prevent negative health impacts, BIB implements
menerapkan program manajemen kualitas udara untuk an air quality management program to monitor and maintain
memantau dan memelihara kualitas udara agar tetap berada air quality so that it remains within the thresholds set by the
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dalam ambang batas yang ditetapkan oleh pemerintah, government, guided by the Regulation of the Minister of
dengan berpedoman pada Peraturan Menteri Lingkungan Environment of the Republic of Indonesia No. 4 of 2014 on
Hidup Republik Indonesia No. 4 tahun 2014 tentang Baku Quality Standards for Emissions from Immovable Sources for
Mutu Emisi Sumber Tidak Bergerak Bagi Usaha dan/atau Mining Businesses and/or Activities.
Kegiatan Pertambangan.
Pada tahun 2023, BIB telah melaksanakan upaya pengelolaan In 2023, BIB had implemented the following air quality
kualitas udara sebagai berikut: management efforts:
• mengoperasikan armada truk penyemprot air guna • operated fleet of sprinkler trucks to minimize pollution
meminimalkan polusi
• mengelola penyemprot air di area workshop untuk • installed water sprayer in workshop areas to reduce the
mengurangi nilai total partikulat tersuspensi total suspended particulate value
• melakukan pemeliharaan secara rutin untuk semua • performed regular maintenance on all generators
generator
• mengurangi penggunaan alat berat di pelabuhan dengan • reduced the use of heavy equipment at the port with the
telah selesainya sistem pemuatan batu bara secara completion of the gravity coal loading system
gravitasi
• menggunakan pihak laboratorium eksternal yang • worked with an accredited external laboratory to capture
terakreditasi untuk melakukan pengambilan dan and check air samples
pengecekan sampel udara
• menganalisis data menggunakan parameter lain seperti • analyzed data using other parameters such as production
produksi dan volume overburden sebagai perbandingan and volume of overburden for comparison
• melakukan inventarisasi dan pengawasan terhadap • carried out inventory and monitoring of various emissions
berbagai emisi
Grafik-grafik di bawah ini menggambarkan nilai rata-rata per The graphs below depict the annual average values compared
tahun dibandingkan dengan ambang batas yang ditetapkan to the threshold sets for each pollutant in BIB’s operational
untuk masing-masing polutan di wilayah operasi BIB. [GRI 305-7] areas. [GRI 305-7] [GRI 12.4.2.]
[GRI 12.4.2.]
Emisi NO2 / NO2 Emission
(µg/Nm3)
120
100
80
60
40
20
0
2021 2022 2023
Bunati Port 3,3 89,5 30,9
Girimulya Workshop 14,7 103,7 11,1
Girimulya Mining Area 9,3 82,4 14,1
Kusan Mining Area 11,0 103,8 9,5
Kusan Workshop 28,1 69,7 8,8
Makmur Mining Area 9,0 69,4 14,2
Threshold 65 65 65
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Emisi SO2 / SO2 Emission
(µg/Nm3)
80
70
60
50
40
30
20
10
0
2021 2022 2023
Bunati Port 43,1 50,6 42,8
Girimulya Workshop 34,1 69,3 50,1
Girimulya Mining Area 35,3 53,6 61,1
Kusan Mining Area 39,8 74,9 51,2
Kusan Workshop 35,5 62,1 48,9
Makmur Mining Area 31,8 66,8 48,6
Threshold 75 75 75
TSP
(µg/Nm3)
250
200
150
100
50
0
2021 2022 2023
Bunati Port 198,3 169,0 167,0
Girimulya Workshop 125,0 123,0 204,0
Girimulya Mining Area 106,0 141,0 202,0
Kusan Mining Area 184,9 135,0 194,0
Kusan Workshop 151,7 123,0 142,0
Makmur Mining Area 169,7 104,0 204,0
Threshold 230 230 230
Keterangan / Notes:
Metode pengukuran menggunakan perhitungan langsung. Standar baku mutu mengacu pada baku mutu ambien udara nasional dengan waktu pengukuran 24 jam.
The measurement method uses direct calculation. The quality standard refers to the national ambient air quality standard with a 24-hour measurement period.
Sepanjang tahun 2023, BIB telah berhasil menjaga angka Throughout 2023, BIB had succeeded in keeping its emissions
emisinya untuk tetap berada di bawah ambang batas yang figures below the thresholds set by the government.
ditetapkan oleh pemerintah.
Pada tahun 2023, BIB melakukan penambahan unit truk air dan In 2023, BIB added its water truck units and created water
membuat tempat penampungan air untuk dapat mengurangi reservoirs to reduce the impact of TSP due to El Nino
dampak TSP akibat kondisi El Nino yang menyebabkan musim conditions which had caused a longer dry season compared
kemarau yang lebih panjang dibandingkan dengan tahun to the previous year.
sebelumnya.
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Pengelolaan Limbah [GRI 306-1] [GRI 306-2] [GRI 306-3] Waste Management [GRI 306-1] [GRI 306-2] [GRI 306-3]
[GRI 306-4] [GRI 306-5] [GRI 306-4] [GRI 306-5]
Dalam menjalankan kegiatan operasionalnya, BIB In carrying out its operational activities, BIB generates
menghasilkan limbah berupa overburden, limbah bahan waste in the form of overburden, hazardous wastes, and
berbahaya dan beracun (B3), serta limbah non-B3. Limbah non-hazardous wastes. Hazardous wastes consist of waste oil,
B3 berupa oli bekas, kain majun, minyak, saringan, selang, fabric wastes, grease, filters, hoses, and automotive batteries.
dan baterai otomotif. Sedangkan limbah non-B3 yang Meanwhile, the non-hazardous wastes consist of tires, metal
dikumpulkan terdiri dari ban, logam bekas, kertas, plastik, scraps, papers, plastics, and organic wastes.
dan limbah organik.
Apabila tidak dikelola dengan baik, overburden dan limbah If failed to be managed properly, overburden and hazardous
B3 dapat menyebabkan pencemaran lingkungan dan wastes could cause environmental pollutions and reduce the
mengurangi kualitas hidup masyarakat lokal. Overburden quality of life of the local communities. Improperly stored
yang tidak disimpan dan dibuang dengan baik juga dapat and disposed overburden could also pose safety risks from
menimbulkan risiko keselamatan dari kegagalan struktural structural failure of the pile.
tumpukan.
BIB berupaya meminimalkan limbah di setiap operasi dan BIB strives to minimize waste in every operation and is active
aktif dalam mencari solusi inovatif untuk mengelola limbah in seeking innovative solutions to manage waste efficiently
secara efisien melalui penggunaan teknologi terbaru dan through the use of the latest technology and in collaborating
bekerja sama dengan pihak-pihak terkait untuk menerapkan with related parties to implement recycling practices. BIB is
praktik daur ulang. BIB berkomitmen untuk memastikan committed to ensuring that the waste produced is managed
bahwa limbah yang dihasilkan dikelola dengan aman dan safely and in accordance with applicable environmental
sesuai dengan peraturan lingkungan yang berlaku. regulations.
BIB telah menyusun Kebijakan Pengelolaan Limbah B3 dan BIB has issued a Hazardous Waste Management Policy and
Kebijakan Pengelolaan Limbah Padat Non B3 yang mengacu a Non-Hazardous Solid Waste Management Policy which
pada peraturan perundang-undangan dan praktik-praktik prepared in reference to the statutory regulations and
terbaik. BIB senantiasa berupaya melakukan mitigasi best practices. BIB always strives to mitigate the potential
terhadap potensi timbulnya limbah B3 setidaknya 1 ton setiap generation of hazardous waste of at least 1 ton per year
tahun dan limbah non-B3 setidaknya 2,5 ton setiap tahun, and non-hazardous waste of at least 2.5 tons per year, as
serta mendorong pengembangan dan penerapan teknologi well as to encourage the development and implementation
3R limbah B3 dan limbah non-B3 termasuk melakukan of 3R technology for hazardous waste and non-hazardous
perencanaan, pelaksanaan, pengawasan, evaluasi dan waste including planning, implementating, supervising,
perbaikan secara berkala dalam pengelolaan limbah B3 dan and conducting regular evaluation and improvement in the
limbah non-B3. management of hazardous and non-hazardous waste.
Beberapa inovasi pengelolaan limbah B3 yang diterapkan di Several hazardous waste management innovations
BIB antara lain sebagai berikut: implemented at BIB include the following:
• pengaplikasian dropdown hopper untuk mengurangi • application of a dropdown hopper to reduce the
timbulan limbah B3 dari kegiatan pemeliharaan wheel generation of hazardous waste from wheel loader
loader maintenance activities
• pengaspalan jalan dengan chip seal untuk mengurangi • asphalting roads with chip seal to reduce the generation
timbulan limbah B3 dari kegiatan pemeliharaan grader of hazardous waste from grader and water truck
dan truk air maintenance activities
• pensubstitusian dari majun ke wypall untuk mengurangi • substitution from majun to wypall to reduce the majun
kain majun terkontaminasi limbah B3 fabric being contaminated with hazardous waste
• SUCO-SOMAT yaitu penekanan bahan padat • SUCO-SOMAT, namely suppressing contaminated solid
terkontaminasi untuk mengefisiensikan pengemasan materials to streamline the packaging of hazardous waste
wadah limbah B3 ketika di-loading containers when loading
• penyaluran bahan bakar untuk mengurangi timbulan filter • fuel distribution to reduce the generation of used diesel
solar bekas filters
• penggunaan pompa gemuk pneumatic untuk mengurangi • use of a pneumatic grease pump to reduce used oil
timbulan minyak bekas generation
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• perpanjangan umur mesin dengan PROLIMAS untuk • extend engine life with PROLIMAS to reduce engine oil
mengurangi timbulan oli mesin generation
• penggantian jenis oli untuk memperpanjang masa pakai • changing the type of oil to extend the life of the oil so as
oli sehingga dapat mengurangi timbulan oli to reduce oil generation
Berikut merupakan rincian limbah yang dihasilkan oleh BIB The following are details of the waste generated by BIB over
selama tiga tahun terakhir: [GRI 306-3] the last three years: [GRI 306-3]
Volume
Limbah Satuan Volume
Waste Unit
2023 2022 2021
LIMBAH MINERAL / MINERAL WASTE
Batuan Sisa BCM
233,430,818 178,270,526 116,797,854
Waste Rock
LIMBAH NON-MINERAL / NON-MINERAL WASTE
• LIMBAH B3 / HAZARDOUS WASTE
Oli Bekas tonne 2,778.2 2,164.5 1,522.8
Waste Oil
Kain Majun tonne 144.5 135.2 65.8
Fabric Waste
Minyak tonne 38.3 12.5 7.9
Grease
Saringan tonne 193.1 158.4 69.1
Filter
Selang tonne 61.8 42.8 21.9
Hose
Baterai Otomotif tonne 49.7 37.4 26.0
Automotive Battery
Total Limbah B3 tonne 3,265.5 2,550.7 1,713.5
Total Hazardous Waste
• LIMBAH NON-B3 / NON-HAZARDOUS WASTE
Ban tonne 1,614.2 1,624.4 1,374.4
Tires
Logam Bekas tonne 495.8 1,077.1 431.8
Metal Scrap
Kertas tonne 2.9 3.4 5.5
Paper
Plastik tonne 7.9 6.4 1.6
Plastic
Organik tonne 397.5 496.9 0.0
Organic
Total Limbah Non-B3 tonne 2,518.3 3,208.2 1,813.3
Total Non-Hazardous Waste
Upaya pengelolaan lingkungan yang dilakukan BIB untuk Environmental management efforts carried out by BIB to
menghindari kontaminasi limbah B3 pada air dan tanah di avoid contamination of hazardous waste into water and soil
sekitar lokasi pertambangan mengacu kepada Peraturan around mining sites refer to the Regulation of the Minister of
Menteri Lingkungan Hidup dan Kehutanan No. 6 tahun 2021 Environment and Forestry No. 6 of 2021 on Procedures and
tentang Tata Cara dan Persyaratan Pengelolaan Limbah Requirements for the Management of Hazardous and Toxic
Bahan Berbahaya dan Beracun. Kegiatan pengelolaan limbah Waste. The management of hazardous waste management
B3 ini dilakukan oleh kontraktor. activities were carried out by BIB contractors.
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BIB memiliki gudang limbah B3 (Tempat Penyimpanan BIB has a hazardous waste warehouse (Temporary Storage
Sementara [TPS]) yang mana desain bangunan TPS tersebut Building [TPS]), which design is adjusted to the type,
disesuaikan dengan jenis, karakteristik, dan jumlah limbah B3 characteristics, and amount of hazardous waste stored, as
yang disimpan, sebagai berikut: follows:
• desain dan konstruksi tertutup yang mampu melindungi • design and construction of cover capable of protecting
limbah B3 dari hujan hazardous waste from rain
• sistem ventilasi untuk sirkulasi udara • has a ventilation system for air circulation
• sistem pencahayaan disesuaikan dengan rancang bangun • the lighting system is adjusted to the design of the
tempat penyimpanan limbah B3 hazardous waste storage area
• lantai kedap air dan tidak bergelombang • the floor is watertight and not corrugated
• terdapat saluran drainase ceceran dan bak penampung • spill drainage channels and spill tanks to accommodate
tumpahan untuk menampung ceceran limbah spilled waste
• dilengkapi dengan simbol limbah B3 sesuai dengan • equipped with hazardous waste symbol in accordance
ketentuan peraturan perundang-undangan with statutory provisions
Penyimpanan limbah B3 di dalam bangunan TPS dilakukan The storage of hazardous waste in the TPS building
sesuai dengan perizinan yang berlaku. Sementara itu, was carried out in accordance with applicable permits.
pengangkutan limbah B3 dilakukan oleh pengangkut Furthermore, hazardous waste transportation activities
limbah B3 yang telah memiliki perizinan berusaha di bidang were carried out by hazardous waste carriers who are
pengangkutan limbah B3 dan telah memenuhi ketentuan alat licensed in the field of hazardous waste transportation and
angkut limbah B3, rekomendasi pengangkutan limbah B3, have met the provisions of hazardous waste transportation
dan festronik pengangkutan limbah B3. Laporan pengolahan equipment, recommendations for transporting hazardous
limbah dikirimkan oleh pihak ketiga kepada BIB. Untuk waste, and festronics of hazardous waste transportation.
memastikan bahwa pihak ketiga telah mengelola limbah Waste treatment reports are sent by third parties to BIB. To
sesuai peraturan perundangan, BIB melakukan inspeksi ensure that third parties managed its waste in accordance
secara berkala ke lokasi pengolahan. with laws and regulations, BIB conducts regular inspections
to processing sites.
Pengelolaan limbah dilakukan dengan beberapa metode Waste management were carried out using several methods
sebagai berikut: as follows:
Volume (ton)
Metode Pembuangan Klasifikasi Limbah Volume (tonnes)
Disposal Method Waste Classification
2023 2022 2021
Daur Ulang Limbah Berbahaya 2,827.9 2,201.8 1,548.8
Recycle Hazardous Waste
Limbah Non-B3 2,507.4 3.198,4 1,806.2
Non-Hazardous Waste
Total 5,335.3 5,400.2 3,355.0
Total
Penggunaan Kembali Limbah Berbahaya 0 0 0
Reuse Hazardous Waste
Limbah Non-B3 2.9 3.4 5.5
Non-Hazardous Waste
Total 2.9 3.4 5.5
Total
Insinerasi Limbah Berbahaya 437.6 348.9 164.7
Incineration Hazardous Waste
Limbah Non-B3 0 0 0
Non-Hazardous Waste
Total 437.6 348.9 164.7
Total
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Volume (ton)
Metode Pembuangan Klasifikasi Limbah Volume (tonnes)
Disposal Method Waste Classification
2023 2022 2021
Operasi Pemulihan Lainnya Limbah Berbahaya 0 0 0
Other Recovery Operations Hazardous Waste
Limbah Non-B3 0 0 0
Non-Hazardous Waste
Total 0 0 0
Total
Tempat Pembuangan Akhir Limbah Berbahaya 0 0 0
Landfill Hazardous Waste
Limbah Non-B3 7.9 6.4 1.6
Non-Hazardous Waste
Total 7.9 6.4 1.6
Total
Selain dengan menggunakan kontraktor, untuk pengelolaan In addition to hiring contractors, for the management of
limbah non-B3, BIB juga melibatkan karyawan dan non-hazardous wastes, BIB also engaged employees and the
masyarakat di sekitar wilayah operasi untuk ikut berpartisipasi local communities around the operational areas to participate
meminimalkan limbah dengan memanfaatkan limbah menjadi in minimizing waste by utilizing waste into compost and raw
pupuk kompos dan bahan baku untuk pembuatan makanan materials for pellet production.
ikan.
Beberapa program pengelolaan limbah non-B3 yang telah Some of the hazardous waste management programs that
dilaksanakan pada tahun 2023, antara lain: had been carried out in 2023 include the following:
Program Tujuan
No.
Programs Objective
1 Memaksimalkan pemanfaatan teknologi informasi dalam mendukung Peningkatan efisiensi kerja dan pengurangan penggunaan kertas
seluruh aktivitas bisnis, khususnya di kantor pusat Improved work efficiency and reduced paper usage
Maximizing the use of information technology in supporting all business
activities, especially at the head office
2 Melakukan pergantian kemasan makanan menggunakan bahan yang Pengurangan limbah dan penghematan biaya
bisa dibersihkan dan digunakan kembali Waste reduction and cost savings
Replacing food packaging using materials that can be cleaned and
reused
3 Memanfaatkan ban bekas sebagai rumpon ikan Pengurangan limbah dan pemberian manfaat ekonomi dan sosial
Utilizing used tires as fish sponges kepada masyarakat
Waste reduction and the provision of economic and social benefits
to communities
4 Memanfaatkan sampah plastik menjadi kerajinan tangan melalui Pengurangan limbah dan pemberian manfaat ekonomi kepada
program bank sampah masyarakat di Desa Angsana masyarakat
Utilizing plastic waste into handicrafts through the community waste Waste reduction and the provision of economic benefits to
bank program in Angsana Village communities
Pada tahun 2023, tidak terjadi tumpahan limbah B3 dan In 2023, there were no significant spills of hazardous and
non-B3 yang signifikan. non-hazardous waste.
Pengelolaan Sumber Air dan Efluen [GRI Water Resources And Effluent
303-2] Management [GRI 303-2]
Perseroan dan entitas anak menyadari pentingnya air sebagai The Company and its subsidiaries realize the importance of
salah satu sumber kehidupan. Menilik data Aquesduct water as a source of life. Based on Aquesduct Water Risk Atlas
Water Risk Atlas yang dirilis oleh Water Resource Institire, data released by the Water Resource Institute, Tanah Bumbu
Kabupaten Tanah Bumbu – Kalimatan Selatan, wilayah di Regency - South Kalimantan, the area where BIB is located,
mana BIB berlokasi, merupakan wilayah yang mendapatkan is an area that has sufficient water (non-water stress area).
kecukupan air (non-water stress area). Namun demikian, However, the Company understands that water can become
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Tanggung Jawab Sosial dan Lingkungan Perusahaan Perseroan memahami bahwa air dapat menjadi tercemar dan polluted and thus cause various negative impacts, ranging menimbulkan berbagai dampak negatif, mulai dari gangguan from health problems to ecosystem damage. kesehatan hingga kerusakan ekosistem. Perseroan melalui entitas anak berkomitmen untuk The Company, through its subsidiaries, is committed to using menggunakan sumber air secara efisien dalam seluruh water sources efficiently in all operational activities and seeks kegiatan operasi dan berupaya mengadopsi teknologi to adopt the best technologies and practices to increase dan praktik terbaik untuk meningkatkan efektivitas sistem the effectiveness of the liquid waste management system pengelolaan limbah cair dan memastikan kualitas air dan and ensure that the quality of water and effluent around the efluen di sekitar wilayah operasi sesuai dengan baku mutu operational area meets the quality standards determined by yang telah ditetapkan pemerintah. Dalam konteks BIB, di the government. In the context of BIB, whose operational area mana wilayah operasionalnya terletak di Kalimantan Selatan, is located in South Kalimantan, the Company complies with Perseroan mematuhi Peraturan Gubernur Kalimantan Selatan South Kalimantan Governor Regulation No. 036 of 2008 on No. 036 Tahun 2008 tentang Baku Mutu Air Limbah Kegiatan Waste Water Quality Standards for Coal Mining, Processing/ Penambangan, Pengolahan/Pencucian Batubara. Washing Activities. Dalam kegiatan operasionalnya, BIB menggunakan air untuk In its operational activities, BIB uses water for sprinkling penyiraman jalan tambang dan pengangkutan batu bara, mine roads and coal hauling, as well as for carrying out serta untuk melakukan kegiatan domestik. Air yang digunakan domestic activities. The water used for sprinkling mine untuk penyiraman jalan tambang dan pengangkutan berasal roads and hauling comes from surface water or water used dari air permukaan atau air yang digunakan untuk proses for the production process. The remaining water from these produksi. Sisa air dari kegiatan tersebut kemudian diolah activities is then processed in settling ponds until it meets di kolam pengendapan hingga memenuhi baku mutu untuk the quality standards and then released into the receiving selanjutnya dilepaskan ke badan air penerima (sungai). water body (river). Meanwhile, the water used for domestic Sementara air yang digunakan untuk kegiatan domestik activities in the office comes from groundwater (drilled wells). di kantor bersumber dari air tanah (sumur bor). Sisa air The remaining water from domestic activities is processed at dari kegiatan domestik diolah di Instalasi Pengolahan Air the domestic Wastewater Treatment Plant (IPAL) until it meets Limbah (IPAL) domestik hingga memenuhi baku mutu untuk the quality standards and then released into the receiving selanjutnya dilepaskan ke badan air penerima (sungai). water body (river). Untuk mengidentifikasi dan mengelola dampak terkait air, To identify and manage water-related impacts, the efforts upaya-upaya yang dilakukan oleh BIB, antara lain: made by BIB, among others: • memastikan seluruh air limbah yang telah dikelola di • ensuring that all wastewater that has been managed in kolam pengendapan dan IPAL telah memenuhi baku mutu settling ponds and IPAL meets the determined quality yang ditetapkan standards • melakukan pengelolaan dan pemantauan air secara • carrying out water management and monitoring on a harian daily basis • mengukur kualitas air limbah (pH dan TSS) dengan • measuring wastewater quality (pH and TSS) using a menggunakan metodologi yang sesuai dengan SOP methodology which is in accordance with the SOP for Manajemen Air Asam Tambang Acid Mine Water Management • memanfaatkan instrumen digitalisasi untuk pemantauan • using digitalization instruments for real-time monitoring kualitas air limbah secara real-time yaitu SPARING (Sistem of wastewater quality, namely SPARING (Continuous and Pemantauan Kualitas Air Limbah Secara Terus Menerus Networked Wastewater Quality Monitoring System) dan Dalam Jaringan) 386 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Pengambilan dan Pembuangan Air [GRI 303-3] [GRI 303-4] Water Withdrawal and Discharge [GRI 303-3] [GRI 303-4]
Satuan
2023 2022 2021
Unit
PENGAMBILAN AIR1) / WATER WITHDRAWAL1)
Air Permukaan megalitre 2,505 1,487 1,218
Surface Water
Air Bawah Tanah megalitre - 83 27
Ground Water
PEMBUANGAN AIR2)/ WATER DISCHARGE2)
Air Permukaan megalitre 55,658 52,294 25,240
Surface Water
Keterangan / Notes:
1)
BIB melakukan pengambilan air dari air permukaan dan air tanah. Metode pengukuran pengambilan air menggunakan alat flow meter yang dipasang di titik pengambilan
air. BIB tidak melakukan pengambilan air dari wilayah yang mengalami stres air.
2)
BIB tidak melakukan pembuangan air ke wilayah yang mengalami stres air.
1)
BIB withdraw water from surface water and ground water. The water intake measurement method uses a flow meter installed at the water intake point. BIB does not take
water from areas experiencing water stress.
2)
BIB does not discharge water into areas experiencing water stress.
Sebelum melakukan pembuangan air, BIB melakukan Before discharging water, BIB carries out water management
pengelolaan air untuk meningkatkan kualitas air buangan. to improve the quality of the discharged water. This water
Pengelolaan air ini mencakup proses untuk menghilangkan management includes processes to remove heavy metals,
logam berat, nitrogen, dan fosfor. nitrogen, and phosphor.
Untuk memantau efisiensi penggunaan air pada kegiatan To monitor the efficiency of our water usage at facilities or
operasionalnya, BIB menerapkan program pengelolaan processes in its operational activities, BIB implements a
dan konservasi air. Program pengelolaan dan konservasi air water management and conservation program. The water
ini meliputi penilaian jejak air dan siklus hidup, revegetasi management and conservation program includes water
tanaman di sempadan sungai, pencegahan pembuangan footprint and life cycle assessment, revegetation of plants on
limbah, dan pemasangan TMA logger. river borders, prevention of waste disposal, and installation
of TMA loggers.
BIB memfasilitasi forum yang melibatkan pemangku BIB facilitates forums which involve stakeholders in BIB’s
kepentingan di wilayah operasional BIB, sebagai wadah operational areas, as a means for facilitaing discussions
diskusi terkait keluhan, pengelolaan air, dan penyampaian regarding complaints, water management, and submission
laporan pemantauan kualitas air. Melalui transparansi dan of water quality monitoring reports. Through transparency
komitmen bersama, seluruh pemangku kepentingan dapat and shared commitment, all stakeholders can monitor water
melakukan pengawasan terhadap pengelolaan kualitas air quality management carried out by BIB. External stakeholders
yang dilakukan BIB. Pemangku kepentingan eksternal juga are also involved through annual site verification conducted
dilibatkan melalui verifikasi lokasi tahunan yang dilakukan by central and local governments on water management
oleh pemerintah pusat dan daerah pada sistem dan praktik systems and practices. The feedback received will be used as
pengelolaan air. Umpan balik yang diterima akan digunakan input for improvements. [ACGS (B)C.1.3.]
sebagai masukan perbaikan. [ACGS (B)C.1.3.]
Sepanjang tahun 2023, BIB telah melaksanakan upaya Throughout 2023, BIB had implemented several efforts on
pengelolaan efluen antara lain sebagai berikut: effluent management, as follows:
• memastikan bahwa produk hasil pengolahan efluen • ensured that products generated from the effluent
dari wilayah operasi tidak melampaui parameter yang treatment in operational areas do not exceed the
ditetapkan oleh pemerintah parameters set by the government
• melibatkan laboratorium independen untuk secara rutin • worked with an independent laboratory to regularly
mengukur dan memantau kualitas air hasil pengolahan measure and monitor the quality of water generated from
efluen sebelum air hasil pengolahan dialirkan the effluent treatment before the water is diverted
• menambah personil bersertifikasi untuk dapat mengelola • employed certified personnel to conduct daily mine water
dan memantau kualitas air tambang setiap hari management and monitoring
• melakukan pelatihan kepada karyawan untuk pengelolaan • conducted several effluent management trainings
limbah tentang pengelolaan lahan basah buatan, for employees on how to conduct artificial wetland
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mikrobiologi air limbah, dan pencampuran saluran air management, wastewater microbiology, and blending of
asam tambang acid mine drainage
• melakukan pemantauan real-time untuk mengukur • performed real-time monitoring to continuously measure
kualitas air secara terus menerus water quality
Melalui upaya-upaya di atas, pada tahun 2023, BIB Through such efforts, in 2023, BIB had succeeded in meeting
berhasil memenuhi baku mutu efluen yang ditetapkan oleh the effluent quality standards set by the government.
pemerintah.
Nilai Tertinggi
Efluen Satuan Baku Mutu Highest Value
Effluent Unit Threshold
2023 2022 2021
Total Padatan Tersuspensi mg/L <200 N/A 114.0 84.0
Total Suspended Solids
Nilai pH - 6.0-9.0 N/A 7.3 7.0 / 8.1
pH Value
Kandungan Kadmium mg/L <0.05 N/A 0.03 0.014
Cadmium Content
Kandungan Besi mg/L <7.0 N/A 0.05 1.31
Iron Content
Kandungan Mangan mg/L <4.0 N/A 0.55 0.18
Manganese Content
Pengelolaan Lahan dan Land and Biodiversity Management
Keanekaragaman Hayati
Aktivitas pertambangan BIB tentunya memiliki dampak pada BIB’s mining activities certainly have an impact on the
bentang lahan dan ekosistem di sekitar wilayah operasi. BIB landscape and ecosystem around its operational areas.
berupaya untuk melakukan pengelolaan lahan dengan baik BIB strives to carry out good land management to prevent
guna mencegah kontaminasi lingkungan, erosi, dan tanah environmental contamination, erosion, and landslides in
longsor agar dapat menekan dampak operasional yang dapat order to reduce operational impacts that can disrupt wild
menggangu kehidupan habitat liar dan keanekaragaman habitats and biodiversity.
hayati.
Untuk mengembalikan daya dukung lingkungan dan ekosistem To restore the environmental and ecosystem carrying capacity
pada lahan pasca penambangan, sebelum memulai kegiatan of post-mining land, before starting its mining activities, BIB
penambangan, BIB terlebih dahulu menyusun rencana first prepares a mining plan along with plans for post-mining
penambangan beserta rencana pengendalian lingkungan, environmental control, reclamation, and revegetation. BIB
reklamasi, dan revegetasi pasca penambangan. BIB juga telah has also detailed the impacts, both direct and indirect, in
merinci dampak, baik dampak langsung maupun dampak BIB’s environmental impact analysis.
tidak langsung, dalam analisis dampak lingkungan BIB.
BIB telah melengkapi instrumen-instrumen pengendalian BIB has completed its environmental control instruments, as
lingkungan sebagai berikut: follows:
• Izin Lingkungan • Environmental Permits
• Upaya Pengelolaan Lingkungan Hidup dan Upaya • Environmental Management Efforts and Environmental
Pemantauan Lingkungan Hidup (UKL-UPL) Monitoring Efforts (UKL-UPL)
• Analisis Mengenai Dampak Lingkungan Hidup (AMDAL), • Environmental Impact Analysis (AMDAL), including the
termasuk Rencana Pengelolaan Lingkungan Hidup dan Environmental Management Plan and Environmental
Rencana Pemantauan Lingkungan Hidup (RKL-RPL) Monitoring Plan (RKL-RPL) [GRI 304-1] [GRI 304-2]
[GRI 304-1] [GRI 304-2]
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BIB menyadari bahwa keanekaragaman hayati menjadi BIB realizes that biodiversity is an important indicator of
indikator penting terhadap keberhasilan reklamasi tambang. the success of mining reclamation. BIB is committed to
BIB berkomitmen untuk merehabilitasi lahan yang terkena rehabilitating land affected by BIB’s mining operations back
dampak operasi penambangan BIB kembali ke kondisi to its original condition to ensure that there are no long-term
semula untuk memastikan bahwa tidak ada efek samping side effects that have the potential to endanger public health,
jangka panjang yang berpotensi membahayakan kesehatan the environment, and biodiversity.
masyarakat, lingkungan, dan keanekaragaman hayati.
Kebijakan Reklamasi Lahan Land Reclamation Policy
• Lahan pertambangan harus dikembalikan ke keadaan • Mined land shall be returned to its original state and/or its
semula dan/atau ke tujuan yang dimaksudkan. intended purpose.
• Luas area reklamasi harus sama dengan luas area yang • The size of reclaimed area shall be equal to the size of
ditambang. mined area.
• Tanah pucuk harus disimpan dengan tepat untuk tujuan • Topsoil shall be stored appropriately for post-mining
revegetasi pasca penambangan. revegetation purposes.
• Proses reklamasi harus dipantau dan dikelola sesuai • Reclamation process shall be monitored and managed as
rencana. planned.
• Gangguan pada pola drainase karena kegiatan • Disruptions to drainage patterns due to mining activities
pertambangan harus diperbaiki. shall be rectified.
• Erosi harus diminimalkan selama dan setelah proses • Erosion shall be minimized during and after the reclamation
reklamasi. process.
• Revegetasi harus dilakukan dengan menggunakan • Revegetation shall be done using the plant species as
spesies tanaman sebagaimana tercantum dalam rencana listed on the environment management plan submitted to
pengelolaan lingkungan yang disampaikan kepada ESDM. ESDM.
• Selama reklamasi, akses jalan ke area reklamasi harus • During reclamation, the road access to the reclaimed area
ditutup. shall be closed.
Evaluasi Pendekatan Pengelolaan Lahan Evaluation of Land Management Approach
• Audit/Verifikasi Internal • Internal Audit/Verification
Departemen lingkungan BIB memeriksa dan memantau The Environment department of BIB inspects and monitors
kemajuan pengelolaan lahan setiap tahun. the progress of land management yearly.
• Audit/Verifikasi Eksternal • External Audit/Verification
Progres reklamasi dievaluasi dari segi kuantitas dan The progress of reclamation is evaluated in terms of
kualitas. quantity and quality.
• Perbandingan dengan Perusahaan Pertambangan Serupa • Benchmarking to similar mining companies
Praktik BIB dibandingkan dengan praktik yang diterapkan The practices of BIB are compared with other practices
oleh perusahaan pertambangan lainnya. BIB berupaya applied by other mining companies. BIB tries to adopt
untuk dapat mengadopsi praktik terbaik serta senantiasa the best practices wherever possible and review current
meninjau praktik saat ini untuk mencapai hasil yang lebih practices to achieve better results.
baik.
• Umpan Balik Pemangku Kepentingan • Stakeholder’s Feedback
ESDM akan memeriksa dan memverifikasi area reklamasi ESDM will inspect and verify the area reclaimed by the
yang dilakukan oleh perusahaan sebelum dana jaminan company before the reclamation guarantee fund is
reklamasi dicairkan dan dikembalikan ke perusahaan setiap disbursed and returned annually to the company. The
tahunnya. Perusahaan kemudian harus menindaklanjuti company must then follow-up on the verification report
laporan verifikasi dan melakukan semua perbaikan yang and make all repairs ordered by the mine inspector.
diperintahkan oleh inspektur tambang.
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Penolakukuran ke perusahaan
Umpan balik pemangku
Audit/verifikasi internal Audit/verifikasi eksternal tambang sejenis
kepentingan
Internal audit/verification External audit/verification Benchmarking to similar
Stakeholder feedback
mining companies
Departemen Lingkungan Hidup Kemajuan reklamasi dievaluasi dari segi Praktik BIB dibandingkan dengan praktik ESDM (Divisi Mineral dan Batubara)
memeriksa dan memantau kemajuan kuantitas dan kualitas. lain yang diterapkan oleh perusahaan memeriksa dan memverifikasi situs BIB
pengelolaan lahan setiap tahun. The progress of reclamation is evaluated tambang lainnya. Perseroan melalui sebelum dana setoran ditransfer kembali
The Environment Department inspects in terms of quantity and quality. entitas anak mencoba mengadopsi setiap tahun. BIB kemudian akan
and monitors the progress of land praktik terbaik sedapat mungkin menindaklanjuti dengan laporan
management yearly. dan meninjau praktik saat ini untuk verifikasi dan perbaikan akan
mencapai hasil yang lebih baik. dipertimbangkan.
The practices of BIB are compared with ESDM (Mineral and Coal Division)
practices applied by other mining inspects and verifies BIB’s site before
companies. The Company through its the deposit fund is transferred back
subsidiaries try to adopt the best every year. BIB will then follow up
practices wherever possible and review with the verification report and
current practices to achieve better improvements
results. will be taken into consideration.
Dalam melaksanakan kegiatan pertambangannya, BIB telah In performing its mining activities, BIB has obtained a Forest
memperoleh Izin Pinjam Pakai Kawasan Hutan (IPPKH). Area Borrowing Permit (IPPKH).
Secara kumulatif, total area yang telah direhabilitasi pada Cumulatively, the total area that had been rehabilitated in
tahun 2023 adalah seluas 6.370,40 Ha, atau 95,65% dari total 2023 is 6,370.40 Ha, or 95.65% of the total disturbed area of
area terganggu seluas 6.660,17 Ha. 6,660.17 Ha.
Area yang Dilindungi/Dipulihkan [GRI 304-3] Satuan
2023 2022 2021
Protected/Restored Areas [GRI 304-3] Unit
Total area yang terganggu pada awal tahun yang belum direklamasi ha 4,973.4 4,215.6 3,450.2
Total disturbed area at the beginning of the year that has not been
reclaimed
Area yang direklamasi pada tahun berjalan ha 183.2 169.4 35.8
Reclaimed area in the current year
Area yang terganggu pada tahun berjalan ha 1,220.8 927.2 830.1
Disturbed area during the current year
Total luas lahan yang belum direklamasi ha 6,011.0 4,973.4 4,215.6
Total unreclaimed area
Total luas lahan yang direklamasi ha 1,058.4 857.2 705.8
Total reclaimed area
Total luas area yang mempunyai dampak signifikan terhadap ha 6,660.2 5,439.3 4,512.1
keanekaragaman hayati sehubungan dengan habitat dan ekosistem
yang terkena dampak
Total area significantly impacting biodiversity in connection with the
affected habitats and ecosystems
Total Footprint ha 7,069.4 5,848.6 4,921.4
Total Footprint
Area yang Direhabilitasi [GRI 304-3] Satuan
2023 2022 2021
Rehabilitated Areas [GRI 304-3] Unit
Area yang direhabilitasi di luar wilayah konsesi pada tahun berjalan ha 309.2 1,293.0 664.0
Rehabilitated area outside the concession area in the current year
Area yang direhabilitasi di luar wilayah konsesi yang diserahkan ha 867.4 742.7 929.0
kepada pemerintah pada tahun berjalan
Rehabilitated area outside the concession area that has been
handed over to the government in the current year
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Area yang Direhabilitasi [GRI 304-3] Satuan
2023 2022 2021
Rehabilitated Areas [GRI 304-3] Unit
Total area yang direhabilitasi di luar wilayah konsesi (kumulatif) ha 5,312.0 5,002.8 3,709.8
Total rehabilitated area outside the concession area (cumulative)
Total area yang direhabilitasi di luar wilayah konsesi yang ha 2,539.1 1,671.7 929.0
diserahkan kepada pemerintah (kumulatif)
Total rehabilitated area outside the concession area that has been
handed over to the government (cumulative)
Inisiatif Lainnya
Other Initiatives
Arboretum ha 2.0 2.0 0.0
Arboretum
Taman Konservasi Anggrek ha 0.0 6.3 0.2
Orchid conservation park
Terumbu Karang ha 0.2 0.4 0.1
Coral reefs
BIB melakukan pemantauan terhadap spesies di wilayah BIB monitors species in concession areas that are included in
konsesi yang termasuk ke dalam daftar merah International the International Union for Conservation of Nature and Natural
Union for Conservation of Nature and Natural Resources Resources (IUCN) red list. Monitoring results show that species
(IUCN). Hasil pemantauan menunjukkan bahwa spesies classified as “critically endangered” and “endangered” in BIB
yang diklasifikasikan sebagai “critically endangered” dan concession area remain in safe condition. [GRI 304-4]
”endangered” di wilayah konsisi BIB masih berada dalam
kondisi aman. [GRI 304-4]
Komitmen BIB untuk menjaga keanekaragaman hayati, antara BIB’s commitment to maintaining biodiversity, among others,
lain diwujudkan dengan menetapkan kebijakan perlindungan is realized by establishing a biodiversity protection policy,
keanekaragaman hayati, membuat area konservasi di dalam creating a conservation area within the mining concession
wilayah konsesi tambang dengan bekerja sama dengan area in collaboration with external consultants, establishing
konsultan eksternal, menetapkan taman konservasi anggrek an orchid (paraphalaenopsis laycockii) conservation park
(paraphalaenopsis laycockii) seluas 6.5 ha di luar konsesi covering an area of 6.5 ha outside the mining concession in
tambang dengan bekerja sama dengan Dinas Kehutanan collaboration with the South Kalimantan Provincial Forestry
Provinsi Kalimantan Selatan, serta menetapkan area konservasi Service, as well as establishing a coral reef conservation
terumbu karang di mana BIB melakukan transplantasi dan area where BIB transplants and monitors coral reefs around
pemantauan terumbu karang di sekitar wilayah operasional the port operational area. Until 2023, BIB has cumulatively
pelabuhan. Sampai dengan tahun 2023, secara kumulatif BIB succeeded in carrying out coral reef conservation in an area
telah berhasil melalukan konservasi terumbu karang pada of 0.8 ha. [GRI 304-1] [GRI 304-2]
area seluas 0,8 ha. [GRI 304-1] [GRI 304-2]
Dengan adanya area konservasi sebagai area perlindungan With the conservation area functioning as area to protect the
keanekaragaman tumbuhan, satwa, dan ekosistem tertentu, diversity of plants, animals, and certain ecosystems, there
cukup banyak satwa seperti bekantan (nasalis larvatus), bajing have been a number of animals such as proboscis monkeys
kelapa (callosciurus notatus), tupai tanah (tupaia tana), bubut (nasalis larvatus), plantain squirrels (callosciurus notatus), tana
teragop (centropus rectunguis), dan elang laut perut putih tupaia (tupaia tana), buff-banded rail (centropus rectunguis),
(haliaeetus leucogaster) yang telah kembali ke area reklamasi. and white-bellied sea eagles (haliaeetus leucogaster) have
BIB melakukan pemantauan kehadiran satwa di area reklamasi returned to the reclamation area. BIB monitors the presence
secara berkala. [GRI 304-1] [GRI 304-2] of animals in the reclamation area periodically. [GRI 304-1] [GRI
304-2]
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 391
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Kebijakan Perlindungan Keanekaragaman Hayati Biodiversity Protection Policy
• Melindungi keanekaragaman hayati dengan pendekatan ekosistem • Protect biodiversity using the ecosystem and species approaches in
dan spesies di wilayah operasi BIB the working areas of BIB
• Menyediakan sumber daya manusia dengan kompetensi yang memadai • Provide human resources with sufficient competencies to carry out
untuk melakukan konservasi dan perlindungan keanekaragaman hayati conservation and protection of biodiversity
• Melakukan konservasi in-situ dan ex-situ di kawasan BIB, termasuk • Conduct in-situ and ex-situ conservation BIB’s area, including
perlindungan dan pelestarian hutan bakau dan terumbu karang protection and preservation of mangrove forests and coral reefs with
dengan tingkat kelangsungan hidup >50% a survival rate of >50%
• Melaporkan status indeks keanekaragaman hayati 0-2 per semester • Report the status of the biodiversity index of 0-2 per semester
• Mendorong seluruh pemangku kepentingan BIB untuk mendukung • Encourage all stakeholders of BIB to support and carry out
dan melaksanakan program perlindungan keanekaragaman hayati biodiversity protection programs to enhance social and environmental
untuk meningkatkan tanggung jawab sosial dan lingkungan responsibilities
• Mendukung pengembangan strategi nasional dan rencana aksi • Support the development of the national strategies and action plans
perlindungan dan pemanfaatan keanekaragaman hayati on the protection and utilization of biodiversity
• Memanfaatkan komponen biologis untuk keberlanjutan dan • Utilize biological components for the sustainability and protection of
perlindungan keanekaragaman hayati biodiversity
• Memfasilitasi pengembangan ilmu pengetahuan bagi lembaga • Facilitate the development of science for biodiversity protection
pendidikan perlindungan keanekaragaman hayati dan masyarakat educational institutions and communities
lokal
• Memfasilitasi partisipasi masyarakat lokal dan masyarakat adat • Facilitate the participation of local and indigenous communities in the
dalam perlindungan dan pemanfaatan sumber daya hayati secara protection and utilization of biological resources in a sustainable, fair,
berkelanjutan, adil, dan merata and equitable manner
• Melembagakan pengelolaan perlindungan keanekaragaman hayati • Institutionalize the community-based biodiversity protection
berbasis masyarakat management
Untuk meminimalkan dampak eksternalitas negatif, BIB To minimize the impact of negative externalities, BIB
juga mengembangkan mekanisme pengawasan identifikasi has also developed an environmental and social impact
aspek dan dampak lingkungan dan sosial untuk menyeleksi identification monitoring mechanism for selecting suppliers
pemasok dan kontraktor. and contractors.
Hal-hal terkait pengelolaan penutupan tambang pasca Matters related to post-mining mine closure management
penambangan tercantum pada dokumen rencana penutupan are listed in the mine Closure Plan Document (RPT) which has
tambang (RPT) yang telah disetujui ESDM. been approved by ESDM.
Beberapa program pasca-tambang yang telah dikembangkan Some of the post-mining programs that BIB has developed
BIB, antara lain sebagai berikut: include the following:
• membentuk pusat pembelajaran masyarakat di bidang • building community learning centers in fisheries, farming,
perikanan, peternakan, dan industri rumah tangga sejak and home industries sectors since 2018
tahun 2018
• menginisiasi pembentukan dan memandu perkembangan • initiated the establishment and guides the development
koperasi bersama yang mengikutsertakan 20 desa yang of a joint cooperative involving 20 villages located in
berada di Ring-1 wilayah operasional tambang untuk Ring-1 of the mining operational area to assist vulnerable
membantu masyarakat rentan untuk mendistribusikan communities in distributing their agricultural crops,
hasil panen pertanian, peternakan, dan perikanan kepada livestock, and fishery to third parties such as catering
pihak ketiga seperti perusahaan katering, restoran, dan companies, restaurants, and others
lainnya
• menginisiasi pembentukan dan memandu perkembangan • initiated the establishment and guides the development
Pusat UMKM, suatu pusat usaha kecil dan menengah of the MSME Center, a small and medium business center
yang didirikan untuk membantu mengembangkan pasar established to help develop creative economy markets
ekonomi kreatif bagi masyarakat seperti kafe, produk for the community such as cafes, food and beverage
makanan dan minuman, dan produk hilir lainnya, dengan products, and other downstream products, with hopes
harapan masyarakat dapat berkembang secara mandiri that the community is able to develop independently
pasca penambangan post-mining
392 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Social and Environmental Responsibility
Penghargaan Aspek Lingkungan
Environmental Aspect Awards
Pada tahun 2023, Perseroan dan entitas anak memperoleh sejumlah In 2023, the Company and its subsidiaries received several awards for
penghargaan atas pencapaian aspek lingkungan, sebagai berikut: achievements in environmental aspects, as follows:
• Perseroan mendapatkan 2 (dua) penghargaan Transparansi Emisi • The Company received 2 (two) Corporate Emission Transparency 2023
Korporasi 2023, yaitu kategori GREEN untuk transparansi penurunan awards, namely the GREEN category for transparency in corporate
emisi korporasi 2023 dan kategori GOLD untuk transparansi emissions reduction 2023 and the GOLD category for transparency in
perhitungan emisi korporasi 2023 dari B-Universe bekerja sama corporate emission calculations 2023 from B-Universe in collaboration
dengan Majalah Investor dan PT Bumi Global Karbon with Investor Magazine and PT Bumi Global Karbon
• BIB mendapatkan penghargaan Aditama Pengelolaan Lingkungan • BIB received the Aditama Mining Environmental Management award
Hidup Pertambangan dari ESDM from ESDM
• BIB mendapatkan penghargaan PROPER Peringkat Hijau program • BIB received the PROPER Green Rating award from the Company
Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Performance Rating Assessment program in Environmental
Hidup dari Kementerian Lingkungan Hidup dan Kehutanan Management from the Ministry of Environment and Forestry
Pada tahun 2023, BIB tidak menerima keluhan signifikan In 2023, BIB did not receive any significant complaints
terkait isu lingkungan. regarding environmental issues.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 393
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
ALOKASI DANA
Fund Allocation
Perseroan dan entitas anak berupaya untuk secara The Company and its subsidiaries seek to continuously
berkelanjutan memperbaiki program-program TJSL improve the CSER programs they provide to the local
yang diberikan kepada masyarakat lokal dan pemangku communities and other stakeholders.
kepentingan lainnya.
Alokasi dana untuk aspek sosial dan aspek lingkungan Funds allocated to social and environmental aspects are
ditentukan dengan memperhatikan kebutuhan dan harapan determined by considering the needs and expectations
dari masing-masing kelompok pemangku kepentingan di of each stakeholder group in the operational areas of the
wilayah operasi Perseroan dan entitas anak. Company and its subsidiaries.
Jumlah dana yang dialokasikan untuk program-program TJSL The total funds allocated for the Company and its subsidiaries’
Perseroan dan entitas anak untuk tahun 2021 sampai dengan CSER programs from 2021 to 2023 can be seen in following
2023 dapat dilihat pada tabel berikut: table:
Alokasi Dana (juta USD)
Aspek Fund Allocation (million USD)
Aspects
2023 2022 2021
Lingkungan Hidup
6.8 55.7% 3.1 59.7% 1.6 23.6%
Environmental Aspect
Sosial
5.4 44.3% 2.1 40.3% 5.0 76.4%
Social Aspect
Jumlah
12.2 100.0% 5.2 100.0% 6.6 100.0%
Total
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Corporate Social and Environmental Responsibility
RENCANA UNTUK TAHUN 2024
Plans for 2024
Perseroan dan entitas anak secara berkala memantau dan The Company and its subsidiaries regularly monitor and
mengevaluasi dampak dan manfaat dari program-program evaluate the impact and benefits of the CSER programs
TJSL yang telah dilaksanakan. Berdasarkan hasil evaluasi, that have been implemented. Based on the evaluation, the
Perseroan dan entitas anak dapat mengembangkan Company and its subsidiaries can improve the current CSER
program-program TJSL yang telah berjalan serta programs as well as formulate new programs that hopefully
merumuskan program-program baru yang diharapkan akan are more effective and beneficial. The Company hopes that
lebih efektif dan bermanfaat. Perseroan berharap bahwa the CSER programs that have been implemented during 2023
program-program TJSL yang telah dilaksanakan selama tahun can be sustainably re-implemented and/or developed in the
2023 dapat kembali dilaksanakan dan/atau dikembangkan following years.
secara berkesinambungan di tahun-tahun berikutnya.
Aspek Rencana Tahun 2024
Aspect Plans for 2024
Ekonomi • Meningkatkan kinerja operasi masing-masing aset dan bisnis Perseroan
Economic • Memonitor biaya
• Meningkatkan kualitas produk dan/atau jasa serta layanan pelanggan
• Meluncurkan inovasi produk dan/atau jasa baru yang sesuai dengan kebutuhan pelanggan dan
dapat memberikan marjin usaha yang baik
• Melakukan diversifikasi risiko usaha
• Mengembangkan strategi pemasaran produk dan/atau jasa
• Memperluas area pemasaran produk dan/atau jasa
• Menjajaki peluang kerja sama yang dapat memberikan nilai tambah kepada Perseroan dan/atau
entitas anak
• Improve the operational performance of each of the Company’s assets and businesses
• Monitor costs
• Improve product and/or service quality and customer service
• Launch new product and/or service innovations that suit customer needs and can provide good
operating margins
• Diversify business risks
• Develop product and/or service marketing strategies
• Expand the marketing area for products and/or services
• Explore collaboration opportunities that can provide added value to the Company and/or
subsidiaries
Sosial • Menjaga keberlanjutan perekrutan dan pengembangan karir karyawan secara adil
Social • Menyelenggarakan pelatihan secara berkala kepada karyawan terkait dengan K3
• Memastikan bahwa penerapan manajemen mutu pada setiap lini bisnis terlaksana dengan baik dan
konsisten
• Membantu menyediakan sarana dan prasana belajar mengajar untuk pelajar dan masyarakat di
sekitar wilayah operasi Perseroan dan/atau entitas anak
• Membantu menyediakan dan/atau memperbaiki fasilitas pendidikan
• Membantu menyediakan dan/atau memperbaiki fasilitas kesehatan
• Memberikan pelatihan kepada calon-calon tenaga kerja dan masyarakat lokal terkait bidang-bidang
yang sesuai dengan kebutuhan masyarakat lokal
• Melanjutkan upaya pelibatan masyarakat lokal dalam kegiatan operasi entitas anak
• Maintain the fair recruitment and career development of employees
• Organize regular training for employees related to OHS
• Ensure that the implementation of quality management in each business line is carried out properly
and consistently
• Provide teaching and learning facilities and infrastructure for students and communities around the
operational areas of the Company and/or subsidiaries
• Provide and/or improve educational facilities
• Provide and/or improve health facilities
• Provide training to prospective workers and local communities on topics that suit the needs of local
communities
• Continue the efforts to involve local communities in subsidiary operations
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 395
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Tanggung Jawab Sosial dan Lingkungan Perusahaan
Khusus untuk aspek lingkungan, fokus dan target keberlanjutan Specifically for environmental aspects, the Company’s focus
Perseroan melalui entitas anak, sebagai berikut: [ACGS C.1.1.] and sustainability targets through its subsidiaries are as
[ACGS C.1.4.] follows: [ACGS C.1.1.] [ACGS C.1.4.]
Dasar Tahun
Fokus Metrik Target 2030 Target 2040
2020
Focus Metrics Target 2030 Target 2040
Baseline 2020
Menangani Perubahan Iklim Intensitas emisi CO2 0.020 0.0105 0.010
mengurangi intensitas emisi CO2 Cakupan 1 dan 2 Cakupan 1 dan 2 di BIB tonCO2eq/ton tonCO2eq/ton tonCO2eq/ton
dari kegiatan operasional (tonCO2eq/ton batu bara
Addressing Climate Change yang diproduksi)
reduce the Scope 1 and 2 CO2 emission intensity Scope 1 and 2 CO2
from operational activities emission intensity at
BIB (tonCO2eq/ton coal
production)
Melindungi Keanekaragaman Hayati Indeks Keanekaragaman 0.1 >3.0 >3.0
melindungi keanekaragaman hayati di wilayah Hayati (IKH) di BIB
kegiatan operasional Biodiversity Index (BI) at
Protecting Biodiversity BIB
protect biodiversity in the operational areas
Sirkularitas Limbah B3 % tingkat daur ulang di BIB 93.3% 90.0% 90.0%
mengurangi timbulan limbah dari kegiatan % recycling rate at BIB
operasional melalui inovasi dan program 3R (reduce,
reuse, recycle)
Circularity of Hazardous Waste
reduce waste from the operational activities through
innovation and 3R (reduce, reuse, recycle) programs
Penutupan dan Rehabilitasi % kumulatif area 18.0% 91.0% 91.0%
memastikan penutupan tambang sesuai dengan direklamasi di BIB
rencana penutupan tambang (RPT), termasuk % cumulative reclaimed
penyediaan keuangan yang tepat area at BIB
Closure and Rehabilitation
ensuring that mine closure is in accordance with
the mine closure plan (RPT), including appropriate
financial provision
Melindungi Sumber Daya Air % konsumsi air tanah di 2.3% 2.0% 1.5%
meminimalisir penggunaan air tanah untuk BIB
kebutuhan operasional dan memastikan tidak % ground water consumed
adanya pencemaran air at BIB
Protecting Water Resources
minimizing ground water use for operational needs % pelanggaran kualitas air 0.0% 0.0% 0.0%
and ensuring no water pollution di BIB
% water quality breaching
at BIB
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Corporate Social and Environmental Responsibility
VERIFIKASI PIHAK INDEPENDEN [GRI 2-5-B] [ACGS (B)C.1.2.]
Verification by Independent Party [GRI 2-5-B] [ACGS (B)C.1.2.]
Kontribusi pendapatan terbesar Perseroan saat ini berasal The Company’s current largest revenue contribution comes
dari entitas anak yang bergerak di bisnis pertambangan from subsidiaries engaged in the coal mining and trading
dan perdagangan batu bara. Perseroan, sebagai business. The Company, as a holding company, has not
perusahaan induk, belum melibatkan pihak independen involved an independent party to verify information related
untuk melakukan verifikasi terhadap informasi terkait to the implementation of the Company’s CSER programs.
pelaksanaan program-program TJSL Perseroan. Perseroan The Company will consider the involvement of independent
akan mempertimbangkan pelibatan pihak independen parties to verify information related to the implementation of
untuk melakukan verifikasi atas informasi terkait pelaksanaan CSER programs in the coming years. However, to ensure the
program-program TJSL pada tahun-tahun yang akan datang. credibility and quality of the submitted material sustainability
Namun, untuk menjamin kredibilitas dan kualitas informasi information, the Company has carried out its fairly strict
keberlanjutan material yang disampaikan, Perseroan telah internal verification process.
melakukan proses verifikasi internal yang cukup ketat.
Sementara itu, untuk bisnis pertambangan dan perdagangan Meanwhile, for the coal mining and trading business, GEMS
batu bara, GEMS telah menunjuk National Center for has appointed the National Center for Corporate Reporting
Corporate Reporting (NCCR) untuk memberikan pendapat (NCCR) to provide an independent opinion regarding the
independen mengenai kesesuaian Laporan Keberlanjutan conformity of GEMS’s Sustainability Report 2023 with the
GEMS tahun 2023 dengan Standar GRI dan Surat Edaran GRI Standards and OJK Circular No. 16/SEOJK.04/2021.
OJK No. 16/SEOJK.04/2021. Pengecekan dilakukan untuk The assessments were carried out to provide an overview of
memberikan gambaran tentang sejauh mana Standar GRI dan the extent to which the GRI Standards and OJK Circular No.
Surat Edaran OJK No. 16/SEOJK.04/2021 telah diterapkan 16/SEOJK.04/2021 has been applied in GEMS’s report, not
dalam laporan GEMS, bukan untuk memberikan opini atas to provide an opinion on sustainability performance or the
kinerja keberlanjutan maupun kualitas informasi yang dimuat quality of the information contained in the report.
dalam laporan.
GEMS juga telah menunjuk PT Sucofindo untuk memberikan GEMS has also appointed PT Sucofindo to provide assurance
asurans (tipe 2) terkait laporan keberlanjutan GEMS tahun (type 2) regarding the GEMS’s Sustainability Report 2023
2023 berdasarkan AA1000AS v3, yang meliputi: based on AA1000AS v3, which includes:
• Penilaian kepatuhan GEMS terhadap AA1000AP (2018) • GEMS compliance assessment of AA1000AP (2018)
• Penilaian keakuratan dan kualitas informasi kinerja • Assessment of the accuracy and quality of certain
keberlanjutan tertentu yang terkandung dalam laporan, sustainability performance information contained in the
terkait dengan cakupan Standar GRI 304 (keanekaragaman report, related to the scope of GRI 304 (biodiversity), GRI
hayati), GRI 306 (limbah), GRI 403 (kesehatan dan 306 (waste), GRI 403 (occupational health and safety), and
keselamatan kerja), dan GRI 413 (komunitas lokal) GRI 413 (local communities) Standards
UMPAN BALIK [GRI 2-3-D] [GRI 2-25-B] [GRI 2-25-E] [GRI 2-26] [ACGS (B)C.1.3.]
Feedback [GRI 2-3-D] [GRI 2-25-B] [GRI 2-25-E] [GRI 2-26] [ACGS (B)C.1.3.]
Perseroan membuka akses kepada para pemangku The Company provides access for stakeholders to submit
kepentingan untuk menyampaikan pertanyaan, umpan balik, questions, feedback, suggestions, complaints, and
saran, keluhan, maupun laporan pelanggaran terkait dengan whistleblowing reports related to the implementation of
pelaksanaan kegiatan operasi dan/atau keberlanjutan usaha operations and/or business sustainability of the Company and
Perseroan dan entitas anak kepada Sekretaris Perusahaan its subsidiaries to the Company’s Corporate Secretary.
Perseroan.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 397
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KUESIONER TENTANG KEBERLANJUTAN
Questionnaire On Sustainability
Kami mengharapkan masukan dari anda mengenai aspek We need your input regarding material aspects that you value
material yang anda nilai pentng bagi keberlanjutan PT Dian are important for the sustainability of PT Dian Swastatika
Swastatka Sentosa Tbk dan enttas anak Sentosa Tbk and its subsidiaries
PROFIL PEMANGKU KEPENTINGAN / STAKEHOLDER PROFILE
Nama / Name : …...................................................................................................................
Nama Perusahaan / Name of Company : …...................................................................................................................
Surat Elektronik / Email : …...................................................................................................................
No. HP / Mobile Number : …...................................................................................................................
Pemegang saham / Shareholder Pemerintah / Government
Pelanggan / Customer Media / Media
Karyawan / Employee Masyarakat lokal / Local community
Pemasok / Supplier Lain‐lain / Others
Kreditur / Creditor
Pertumbuhan kinerja perusahaan Company's performance growth
Tata kelola perusahaan Corporate governance
Ketepatan waktu pembayaran pinjaman dan bunga Timely repayment of loans and interest
Ketepatan waktu pembayaran ke pemasok Timely payment to the suppliers
Rasio keuangan dan covenants yang terjaga Maintained financial ratios and covenants
Kemampuan pengembalian investasi Investment return ability
Kualitas produk/jasa yang baik dan sesuai Good and appropriate product/service quality
Proses pengadaan produk/jasa yang transparan Transparent procurement process
Permintaan produk/jasa yang wajar ke pemasok Reasonable product/service requests to suppliers
Harga produk/jasa yang wajar Reasonable prices for products/services
Pelayanan purna jual dan/atau penanganan keluhan yang baik Good after sales service and/or complaint handling
Perlakuan adil dan setara dalam perencanaan karir dan remunerasi Fair and equal treatment in career planning and remuneration
Kesehatan dan keselamatan kerja Occupational Safety and Health
Penyelenggaraan pelatihan dan pengembangan secara berkala Provision of regular training an development
Keberlanjutan usaha Business sustainability
Kepatuhan pada peraturan dan perundang‐undangan Compliance with laws and regulations
Keterbukaan informasi dan pelaporan yang akurat dan tepat waktu Accurate and timely disclosure of information and reporting
Pengelolaan limbah dan lingkungan Waste and environmental management
Ketersediaan lapangan pekerjaan Availability of employment
Pengembangan ekonomi, sosial, dan lingkungan masyarakat Community economic, social and environmental development
Lainnya (jika ada) : Others (if any) :
........................................................................................................... ...........................................................................................................
Terima kasih atas kesediaan Bapak/Ibu meluangkan waktu Thank you for your willingness to take the time to fill out this
untuk mengisi kuesioner tentang keberlanjutan ini. Mohon questionnaire on sustainability. Please send the completed
agar kuesioner yang sudah diisi dapat dikirimkan kepada kami questionnaire to us via electronic mail/facsimile/post to:
melalui surat elektronik/faksimili/pos ke:
PT Dian Swastatika Sentosa Tbk
Sinar Mas Land Plaza, Tower II, 24th Floor
Jl. MH. Thamrin No. 51
Jakarta 10350, Indonesia
Up. / Attn: Sekretaris Perusahaan / Corporate Secretary Surat Elektronik / Email: corsec@dss.co.id
Telepon / Telephone: +62 21 31990258
398
Faksimili / Facsimile: +62 21 31990259
PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Corporate Social and Environmental Responsibility
Dugaan mengenai pelanggaran aspek ekonomi, lingkungan Indications regarding violations of economic, environmental,
hidup, ataupun sosial juga dapat disampaikan melalui: and social aspects can also be submitted through:
• surel ke whistleblower@dss.co.id • email to whistleblower@dss.co.id
• WhatsApp ke 08811686386 • WhatsApp to 08811686386
• forum bipartit yang dilaksanakan secara berkala antara • bipartite forums held regularly between the union and the
serikat pekerja dengan manajemen Perseroan Company’s management
Khusus untuk pertanyaan, umpan balik, saran, keluhan, For questions, feedback, suggestions, complaints, or
maupun laporan pelanggaran terkait bisnis teknologi, dapat whistleblowing reports related to technology business can be
disampaikan melalui layanan pelanggan MyRepublic ke submitted through MyRepublic Customer Service at 1500818.
nomor telepon 1500818.
Adapaun untuk pertanyaan, umpan balik, saran, keluhan, As for questions, feedback, suggestions, complaints,
maupun laporan pelanggaran terkait kegiatan operasi or whistleblowing reports related to BIB’s operations
BIB, dapat menghubungi OHS Call Center BIB di nomor activities can be submitted through BIB OHS Call Center at
08125109555. 08125109555.
Informasi lainnya mengenai sistem pelaporan pelanggaran, Other information regarding the whistleblowing system,
serta jumlah pengaduan yang diterima dan diselesaikan pada as well as the number of complaints received and resolved
tahun 2023, dapat dilihat pada bagian Governansi Korporat, in 2023, can be seen in the Corporate Governance section,
sub-bagian Unit Audit Internal. Internal Audit Unit subsection.
PELEPASAN DAN BATASAN TANGGUNG JAWAB
Disclaimer and Limitation of Liability
Laporan ini berisi informasi pencapaian Perseroan serta This report contains information on the Company’s
rencana dan harapan masa depan. Realisasi mungkin achievements as well as future plans and expectations.
berbeda dari rencana yang sudah ditetapkan dalam hal Realizations may differ from the plans in the event that
terjadi perubahan-perubahan atas asumsi yang digunakan there are changes in the assumptions used in the plan such
pada saat Perseroan membuat rencana masa depan, antara as changes of laws and regulations, economic and political
lain yang terkait dengan peraturan perundang-undangan, conditions, currency exchange rates, commodity market
kondisi ekonomi dan politik, nilai tukar mata uang, kondisi conditions, business competition, accounting principles, and
pasar komoditas, kompetisi usaha, prinsip-prinsip akuntansi, others.
dan lain-lain.
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 399
Page 400
REFERENSI LAMPIRAN SURAT EDARAN OJK
NO. 32/SEOJK.04/2015
Reference to the Attachment of OJK Circular Letter No. 32/SEOJK.04/2015
Prinsip dan Rekomendasi Penerapan Referensi Keterangan
No.
Principles and Recommendations Implementation Reference Note
A Hubungan Perusahaan Terbuka dengan Pemegang Saham dalam Menjamin Hak-Hak Pemegang Saham
Relations Between the Public Company and Its Shareholders in Assuring Shareholders’ Rights
1 Meningkatkan Nilai Penyelenggaraan RUPS
Increasing the Value of the GMS
1.1 Perusahaan Terbuka memiliki cara Ya
atau prosedur teknis pengumpulan
suara (voting) baik secara terbuka
maupun tertutup yang mengedepankan
independensi, dan kepentingan
pemegang saham
The Public Company has a technical Yes
method or procedure for voting,
whether open or closed, which
prioritizes the independency and
interests of shareholders
1.2 Seluruh anggota Direksi dan anggota Tidak Bapak Franky Oesman Widjaja (Presiden
Dewan Komisaris Perusahaan Terbuka Komisaris) tidak menghadiri RUPST tanggal 2 Mei
hadir dalam RUPST 2023 dikarenakan memiliki agenda lain.
Selain Bapak Franky Oesman Widjaja, anggota
Dewan Komisaris lainnya dan seluruh anggota
Direksi hadir dalam RUPST.
All members of the Board of Directors No Mr. Franky Oesman Widjaja (President
and the Board of Commissioners of the Commissioner) did not attend the AGM on May
Public Company attend the AGM 2, 2023, due to other agenda.
Other than Mr. Franky Oesman Widjaja, other
members of the Board of Commissioners and all
members of the Board of Directors were present
at the AGM.
1.3 Ringkasan risalah RUPS tersedia dalam Ya www.dssa.co.id
situs web Perusahaan Terbuka paling Tata Kelola
sedikit selama 1 (satu) tahun Perusahaan > Rapat
> RUPS
Summary of the minutes of the GMS Yes www.dssa.co.id
is available on the Public Company’s Corporate
website for at least 1 (one) year Governance >
Meetings > GMS
2 Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor
Strengthening the Quality of Communication Between the Public Company and the Shareholders or Investors
2.1 Perusahaan Terbuka memiliki suatu Ya
kebijakan komunikasi dengan
pemegang saham atau investor
The Public Company has a policy on Yes
communication with shareholders or
investors
2.2 Perusahaan Terbuka mengungkapkan Ya www.dssa.co.id
kebijakan komunikasi Perusahaan Hubungan Investor
Terbuka dengan pemegang saham atau > Laporan Tahunan
investor dalam situs web dan Keberlanjutan
The Public Company discloses its policy Yes www.dssa.co.id
on communication with shareholders or Investor Relations
investors on its website > Annual and
Sustainability Report
400 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Prinsip dan Rekomendasi Penerapan Referensi Keterangan
No.
Principles and Recommendations Implementation Reference Note
B Fungsi dan Peran Dewan Komisaris
Function and Role of the Board of Commissioners
3 Memperkuat Keanggotaan dan Komposisi Dewan Komisaris
Strengthening the Membership and Composition of the Board of Commissioners
3.1 Penentuan jumlah anggota Dewan Ya
Komisaris mempertimbangkan kondisi
Perusahaan Terbuka
The determination of the number of Yes
members of the Board of Commissioners
takes into account the condition of the
Public Company
3.2 Penentuan komposisi anggota Ya
Dewan Komisaris memperhatikan
keberagaman keahlian, pengetahuan,
dan pengalaman yang dibutuhkan
The determination of the composition Yes
of the members of the Board of
Commissioners takes into account the
diversity of expertise, knowledge, and
experience required
4 Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris
Strengthening the Quality of the Execution of Duties and Responsibilities of the Board of Commissioners
4.1 Dewan Komisaris mempunyai kebijakan Ya
penilaian diri (self-assessment) untuk
menilai kinerja Dewan Komisaris
The Board of Commissioners has Yes
a self-assessment policy to assess
the performance of the Board of
Commissioners
4.2 Kebijakan penilaian diri (self- Ya
assessment) untuk menilai kinerja
Dewan Komisaris, diungkapkan melalui
Laporan Tahunan Perusahaan Terbuka
The self-assessment policy to assess Yes
the performance of the Board of
Commissioners is disclosed in the
Annual Report of the Public Company
4.3 Dewan Komisaris mempunyai kebijakan Ya www.dssa.co.id
terkait pengunduran diri anggota Tata Kelola
Dewan Komisaris apabila terlibat dalam Perusahaan >
kejahatan keuangan Dokumentasi
Perusahaan >
Piagam > Piagam
Dewan Komisaris
The Board of Commissioners has a Yes www.dssa.co.id
policy on the resignation of the member Corporate
of the Board of Commissioners who is Governance
involved in a financial crime > Company
Documentation >
Charter > Charter
of the Board of
Commissioners
4.4 Dewan Komisaris atau komite yang Ya
menjalankan fungsi nominasi dan
remunerasi menyusun kebijakan suksesi
dalam proses nominasi anggota Direksi
The Board of Commissioners or Yes
the committee that performs the
nomination and remuneration functions
prepares a succession policy for the
process of nominating the members of
the Board of Directors
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 401
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Prinsip dan Rekomendasi Penerapan Referensi Keterangan
No.
Principles and Recommendations Implementation Reference Note
C Fungsi dan Peran Direksi
Function and Role of the Board of Directors
5 Memperkuat Keanggotaan dan Komposisi Direksi
Strengthening the Membership and Composition of the Board of Directors
5.1 Penentuan jumlah anggota Direksi Ya
mempertimbangkan kondisi
Perusahaan Terbuka serta efektivitas
dalam pengambilan keputusan
The determination of the number of Yes
members of the Board of Directors
takes into account the condition of the
Public Company and the effectiveness
of decision-making
5.2 Penentuan komposisi anggota Direksi Ya
memperhatikan keberagaman keahlian,
pengetahuan, dan pengalaman yang
dibutuhkan
The determination of the composition of Yes
the members of the Board of Directors
takes into account the diversity of
expertise, knowledge, and experience
required
5.3 Anggota Direksi yang membawahi Ya
bidang akuntansi atau keuangan
memiliki keahlian dan/atau
pengetahuan di bidang akuntansi
The member of the Board of Directors Yes
who is in charge of finance or accounting
has expertise and/or knowledge in the
accounting field
6 Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi
Strengthening the Quality of the Execution of Duties and Responsibilities of the Board of Directors
6.1 Direksi mempunyai kebijakan penilaian Ya
diri (self-assessment) untuk menilai
kinerja Direksi
The Board of Directors has a self- Yes
assessment policy to assess the
performance of the Board of Directors
6.2 Kebijakan penilaian diri (self- Ya
assessment) untuk menilai kinerja
Direksi diungkapkan melalui Laporan
Tahunan Perusahaan Terbuka
The self-assessment policy to assess the Yes
performance of the Board of Directors
is disclosed in the Annual Report of the
Public Company
6.3 Direksi mempunyai kebijakan terkait Ya www.dssa.co.id
pengunduran diri anggota Direksi Tata Kelola
apabila terlibat dalam kejahatan Perusahaan >
keuangan Dokumentasi
Perusahaan >
Piagam > Piagam
Direksi
The Board of Directors has a policy on Yes www.dssa.co.id
the resignation of the member of the Corporate
Board of Directors who is involved in a Governance
financial crime > Company
Documentation >
Charter > Charter
of the Board of
Directors
402 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Prinsip dan Rekomendasi Penerapan Referensi Keterangan
No.
Principles and Recommendations Implementation Reference Note
D Partisipasi Pemangku Kepentingan
Stakeholder Participation
7 Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan
Strengthening Corporate Governance Aspects through Stakeholder Participation
7.1 Perusahaan Terbuka memiliki kebijakan Ya
untuk mencegah terjadinya insider
· Kode Etik
trading · Kebijakan
Kepemilikan dan
Perdagangan
Saham Orang
Dalam
The Public Company has a policy to Yes
prevent insider trading
· Code of Conduct
· Insider Trading
and Share
Ownership Policy
7.2 Perusahaan Terbuka memiliki kebijakan Ya
anti-korupsi dan anti-fraud
· Kode Etik
· Kebijakan Anti
Korupsi
The Public Company has an anti- Yes
corruption and anti-fraud policy
· Code of Conduct
· Anti-Corruption
Policy
7.3 Perusahaan Terbuka memiliki kebijakan Ya
tentang seleksi dan peningkatan
· Kebijakan
kemampuan pemasok atau vendor Pengadaan
Barang dan/atau
Jasa
The Public Company has a policy Yes
on vendor selection and capability
· Procurement of
improvement Goods and/or
Services Policy
7.4 Perusahaan Terbuka memiliki kebijakan Ya
tentang pemenuhan hak-hak kreditur
· Kebijakan
Pemenuhan Hak-
Hak Kreditur
The Public Company has a policy on the Yes
fulfillment of creditors’ rights
· Creditors’ Rights
Fulfilment Policy
7.5 Perusahaan Terbuka memiliki kebijakan Ya
sistem whistleblowing
· Kebijakan Sistem
Pelaporan
Pelanggaran
The Public Company has a policy on Yes
whistleblowing system
· Whistleblowing
System Policy
7.6 Perusahaan Terbuka memiliki kebijakan Ya
pemberian insentif jangka panjang
kepada Direksi dan karyawan
The Public Company has a policy on Yes
long-term incentives for the Board of
Directors and employees
E Keterbukaan Informasi
Information Disclosure
8 Meningkatkan Pelaksanaan Keterbukaan Informasi
Strengthening Information Disclosure Practices
8.1 Perusahaan Terbuka memanfaatkan Ya
penggunaan teknologi informasi secara
lebih luas selain situs web Perseroan
sebagai media keterbukaan informasi
The Public Company utilizes information Yes
technology other than website as the
media for disclosing information
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 403
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Prinsip dan Rekomendasi Penerapan Referensi Keterangan
No.
Principles and Recommendations Implementation Reference Note
8.2 Laporan Tahunan Perusahaan Terbuka Ya
mengungkapkan pemilik manfaat akhir
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
The Annual Report of the Public Yes
Company discloses the ultimate
beneficial owner in the Public Company
with share ownership of at least 5% (five
percent), in addition to the disclosure
of the ultimate beneficial owner in
the Public Company share ownership
through the majority and controlling
shareholders
REFERENSI SURAT EDARAN OJK
NO. 16/SEOJK.04/2021
Reference to OJK Circular Letter No. 16/SEOJK.04/2021
Halaman
dan
Isi Laporan Tahunan Keterangan Content of the Annual Report
Page and
Notes
Ikhtisar Data Keuangan Penting 8 Financial Highlights
Informasi Saham 9 Stock Information
Laporan Direksi 16 Report by the Board of Directors
Laporan Dewan Komisaris 10 Report by the Board of Commissioners
Profil Emiten atau Perusahaan Publik 22 Profile of the Issuer or Public Company
Analisis dan Pembahasan Manajemen 82 Management Discussion and Analysis
Tata Kelola Emiten atau Perusahaan Publik 142 Corporate Governance of the Issuer or Public Company
Tanggung Jawab Sosial dan Lingkungan Social and Environmental Responsibilities of the Issuer or
312
Emiten atau Perusahaan Publik Public Company
Laporan Keuangan Tahunan yang Telah Diaudit 431 Audited Annual Financial Statements
Statement of Members of the Board of Directors and Members
Surat Pernyataan Anggota Direksi dan Anggota Dewan
428-429 of the Board of Commissioners regarding the Responsibility for
Komisaris tentang Tanggung Jawab atas Laporan Tahunan
the Annual Report
404 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
Page 405
REFERENSI ASEAN CORPORATE GOVERNANCE
SCORECARD, REVISI OKTOBER 2023
Reference to ASEAN Corporate Governance Scorecard, Revised October 2023
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Kriteria Keterangan Criteria
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Notes
LEVEL 1 LEVEL 1
A HAK DAN PERLAKUAN SETARA TERHADAP A RIGHTS AND EQUITABLE TREATMENT OF
PEMEGANG SAHAM SHAREHOLDERS
A.1 Hak-Hak Dasar Pemegang Saham 140 A.1 Basic Shareholder Rights
A.1.1 Apakah perusahaan membayar dividen (interim dan A.1.1 Does the company pay (interim and final/annual)
final/tahunan) secara adil dan tepat waktu; dimana, dividends in an equitable and timely manner; that is,
semua pemegang saham mendapat perlakuan yang all shareholders are treated equally and paid within
sama dan dibayar dalam waktu 30 hari setelah (i) 30 days after being (i) declared for interim dividends
dividen interim diumumkan dan (ii) disetujui oleh and (ii) approved by shareholders at general
pemegang saham pada RUPS untuk dividen final? meetings for final dividends? In case the company
Dalam hal perusahaan telah menawarkan dividen has offered a Scrip dividend, did the company pay
Scrip, apakah perusahaan membayar dividen the dividend within 60 days?
tersebut dalam waktu 60 hari?
A.2 Hak untuk berpartisipasi secara efektif dan 148 A.2 Right to participate effectively in and vote in
memberikan suara dalam RUPS serta untuk general shareholder meetings and should be
memperoleh informasi mengenai aturan-aturan, informed of the rules, including voting procedures,
termasuk prosedur pemungutan suara, yang that govern general shareholder meetings
berlaku dalam RUPS
A.2.1 Apakah pemegang saham memiliki kesempatan, 156, 168 A.2.1 Do shareholders have the opportunity, evidenced
yang dibuktikan dengan suatu butir agenda, untuk by an agenda item, to approve remuneration (fees,
menyetujui remunerasi (gaji, tunjangan, manfaat dan allowances, benefit-in-kind, and other emoluments)
honorarium lainnya) atau penambahan remunerasi or any increases in remuneration for the non-
bagi direktur/komisaris non-eksekutif? executive directors/commissioners?
A.2.2 Apakah perusahaan memberikan hak kepada 148 A.2.2 Does the company provide non-controlling
pemegang saham non-pengendali untuk mengajukan shareholders a right to nominate candidates for the
calon anggota direksi/dewan komisaris? board of directors/commissioners?
A.2.3 Apakah perusahaan memperbolehkan pemegang 167, 178 A.2.3 Does the company allow shareholders to elect
saham untuk memilih direktur/komisaris secara directors/commissioners individually?
individual?
A.2.4 Apakah perusahaan mengungkapkan prosedur 148 A.2.4 Does the company disclose the voting procedures
pemungutan suara yang digunakan sebelum memulai used before the start of the meeting?
RUPS?
A.2.5 Apakah risalah RUPST terakhir mencatat bahwa 154, 155, 156, A.2.5 Do the minutes of the most recent AGM record that
pemegang saham diberi kesempatan untuk 157, 161, 165, the shareholders were given the opportunity to ask
mengajukan pertanyaan dan pertanyaan yang 166, 167, 168, questions and the questions raised by shareholders
diajukan oleh pemegang saham serta jawaban yang 169, 174, 175, and answers given recorded?
diberikan dicatat? 178
A.2.6 Apakah perusahaan mengungkapkan hasil 154, 155, 156, A.2.6 Does the company disclose the voting results
pemungutan suara termasuk suara menyetujui, tidak 157, 161, 165, including approving, dissenting, and abstaining
menyetujui, dan abstain untuk seluruh resolusi/ 166, 167, 168, votes for all resolutions/each agenda item for the
masing-masing butir agenda dalam RUPST terakhir? 169, 174, 175, most recent AGM?
178
A.2.7 Apakah perusahaan mengungkapkan daftar anggota 152, 159, 163, A.2.7 Does the company disclose the list of board members
dewan yang menghadiri RUPST terakhir? 172,176 who attended the most recent AGM?
A.2.8 Apakah perusahaan mengungkapkan bahwa seluruh 152, 159, 163, A.2.8 Does the company disclose that all board members
anggota dewan dan CEO (jika ia bukan anggota 172,176 and the CEO (if he is not a board member) attended
dewan) menghadiri RUPST terakhir? the most recent AGM?
A.2.9 Apakah perusahaan memperbolehkan untuk voting 149 A.2.9 Does the company allow voting in absentia?
in absentia?
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 405
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Notes
A.2.10 Apakah perusahaan menggunakan metode 149 A.2.10 Did the company vote by poll (as opposed to by
pemungutan suara dengan jejak pendapat (bukan show of hands) for all resolutions at the most recent
dengan cara mengacungkan tangan) dalam AGM?
pengambilan keputusan pada RUPST terakhir?
A.2.11 Apakah perusahaan mengungkapkan pihak 150, 153, A.2.11 Does the company disclose that it has appointed an
independen yang ditunjuk (pemeriksa/pengawas) 160,164, 173, independent party (scrutineers/inspectors) to count
untuk menghitung dan/atau memvalidasi 177 and/or validate the votes at the AGM?
pemungutan suara dalam RUPST?
A.2.12 Apakah seluruh hasil pengambilan keputusan pada 151, 158, 162, A.2.12 Does the company make publicly available by the
RUPST/RUPSLB terakhir diumumkan perusahaan 171, 175 next working day the result of the votes taken during
pada hari kerja berikutnya? the most recent AGM/EGM for all resolutions?
A.2.13 Apakah perusahaan mengumumkan pemanggilan 151, 158, 162, A.2.13 Does the company provide at least 21 days notice for
setidaknya 21 hari sebelum, untuk seluruh RUPST 171, 175 all AGMs and EGMs?
dan RUPSLB?
A.2.14 Apakah perusahaan memberikan alasan dan 149 A.2.14 Does the company provide the rationale and
penjelasan untuk setiap butir agenda yang explanation for each agenda item which require
memerlukan persetujuan pemegang saham dalam shareholders’ approval in the notice of AGM/circulars
pemanggilan RUPST/sirkuler dan/atau pernyataan and/or the accompanying statement?
yang menyertainya?
A.2.15 Apakah perusahaan memberikan kesempatan 148 A.2.15 Does the company give the opportunity for
kepada pemegang saham untuk mencantumkan hal- shareholders to place item/s on the agenda of
hal dalam agenda RUPS dan/atau untuk mengajukan general meetings and/or to request for general
untuk diadakan RUPS berdasarkan persentase meetings subject to a certain percentage?
tertentu?
A.3 Pasar untuk mengawasi perusahaan harus dapat A.3 Markets for corporate control should be allowed
berfungsi secara efisien dan transparan to function in an efficient and transparent manner
A.3.1 Dalam kasus merger, akuisisi dan/atau 149 A.3.1 In cases of mergers, acquisitions and/or takeovers
pengambilalihan yang membutuhkan persetujuan requiring shareholders’ approval, does the board
pemegang saham, apakah direksi/dewan komisaris of directors/commissioners of the company appoint
perusahaan menunjuk pihak independen untuk an independent party to evaluate the fairness of the
mengevaluasi kewajaran harga transaksi? transaction price?
A.4 Pelaksanaan hak kepemilikan oleh semua 148 A.4 The exercise of ownership rights by all
pemegang saham, termasuk investor institusi, shareholders, including institutional investors,
harus difasilitasi should be facilitated
A.4.1 Apakah perusahaan mengungkapkan praktiknya 269 A.4.1 Does the company disclose its practices to
dalam mendorong pemegang saham untuk terlibat encourage shareholders to engage the company
dengan perusahaan lebih dari melalui RUPS? beyond general meetings?
A.5 Saham dan Hak Suara A.5 Shares and Voting Rights
A.5.1 Jika perusahaan memiliki lebih dari satu jenis saham, 148 A.5.1 Where the company has more than one class of
apakah perusahaan mempublikasikan hak suara yang shares, does the company publicise the voting rights
melekat pada masing-masing kelas saham (mis. attached to each class of shares (e.g., through the
melalui situs web/laporan-laporan perusahaan/bursa company website / reports / the stock exchange / the
efek/pemerintah)? regulator’s website)?
A.6 Pemanggilan RUPST A.6 Notice of AGM
A.6.1 Apakah setiap agenda dalam RUPST terakhir hanya 149 A.6.1 Does each of the resolutions tabled at the most
memuat satu butir keputusan, yaitu tidak ada recent annual general meeting deal with only one
bundling beberapa butir keputusan ke dalam agenda item, i.e., there is no bundling of several items into
yang sama? the same resolution?
A.6.2 Apakah perusahaan menerjemahkan pemanggilan 151, 158, 162, A.6.2 Are the company’s notice of the most recent AGM/
RUPST/sirkuler terakhir ke dalam bahasa Inggris dan 171, 175 circulars fully translated into English and published
menerbitkannya pada waktu yang sama dengan versi on the same date as the local-language version?
bahasa lokal?
Apakah dalam pemanggilan RUPST/sirkuler terdapat Does the notice of AGM/circulars have the following
informasi sebagai berikut: details:
A.6.3 Apakah perusahaan mencantumkan profil anggota 148 A.6.3 Are the profiles of directors/commissioners (at least
direksi/dewan komisaris (sedikitnya usia, kualifikasi age, academic qualification, date of appointment,
akademik, tanggal penunjukan, pengalaman kerja, experience, and directorships in other listed
dan jabatan di perusahaan tercatat lain) yang akan companies) in seeking election/re-election included?
ditunjuk/diangkat kembali?
A.6.4 Apakah auditor yang akan ditunjuk/diangkat kembali 157, 169 A.6.4 Are the auditors seeking appointment/re-
diidentifikasi secara jelas? appointment clearly identified?
406 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Notes
A.6.5 Apakah dokumen surat kuasa dapat diperoleh 149, 596 A.6.5 Were the proxy documents made easily available?
dengan mudah?
A.7 Larangan insider trading dan abusive self-dealing A.7 Insider trading and abusive self-dealing should be
prohibited
A.7.1 Apakah direktur/komisaris wajib melaporkan transaksi 202, 229 A.7.1 Are the directors/commissioners required to report
mereka dalam saham perusahaan dalam waktu 3 hari their dealings in company shares within 3 business
kerja? days?
A.8 Transaksi dengan pihak berelasi oleh direktur dan A.8 Related party transactions by directors and key
eksekutif utama executives
A.8.1 Apakah perusahaan memiliki kebijakan yang 281, 232 A.8.1 Does the company have a policy requiring a
mewajibkan komite yang terdiri dari direktur/ committee of independent directors/commissioners
komisaris independen untuk meninjau transaksi to review material RPTs to determine whether
material dengan pihak berelasi untuk menentukan they are in the best interests of the company and
apakah transaksi tersebut adalah untuk kepentingan shareholders?
terbaik perusahaan dan pemegang saham?
A.8.2 Apakah perusahaan memiliki kebijakan yang 181, 205, 206 A.8.2 Does the company have a policy requiring board
mensyaratkan anggota dewan (direksi/komisaris) members (directors/commissioners) to abstain from
untuk tidak terlibat dalam pembahasan dewan pada participating in the board discussion on a particular
agenda tertentu dimana mereka memiliki benturan agenda when they are conflicted?
kepentingan?
A.8.3 Apakah perusahaan memiliki kebijakan atas pinjaman 254 A.8.3 Does the company have policies on loans to directors
kepada direktur dan komisaris baik untuk melarang and commissioners either forbidding this practice
praktik ini atau memastikan bahwa prosedur or ensuring that they are being conducted at arm’s
dilakukan secara wajar dan sesuai harga pasar? length basis and at market rates?
A.9 Perlindungan terhadap pemegang saham A.9 Protecting minority shareholders from abusive
minoritas dari tindakan sewenang-wenang actions
A.9.1 Apakah perusahaan mengungkapkan bahwa transaksi 232 A.9.1 Does the company disclose that RPTs are conducted
dengan pihak berelasi dilakukan sedemikian rupa in such a way to ensure that they are fair and at arm’s
sehingga dapat dipastikan bahwa transaksi dilakukan length?
secara adil dan wajar?
A.9.2 Dalam kasus transaksi pihak berelasi yang 232 A.9.2 In case of related party transactions requiring
membutuhkan persetujuan pemegang saham, shareholders’ approval, is the decision made by
apakah keputusan dibuat oleh pemegang saham disinterested shareholders?
yang tidak berkepentingan?
C KEBERLANJUTAN DAN KETAHANAN C SUSTAINABILITY AND RESILIENCE
C.1 Pengungkapan terkait keberlanjutan harus C.1 Sustainability-related disclosure should be
konsisten, dapat dibandingkan, dan dapat consistent, comparable and reliable, and include
diandalkan, serta mencakup informasi material retrospective and forward-looking material
yang bersifat retrospektif dan berwawasan ke information that a reasonable investor would
depan yang dianggap penting oleh investor dalam consider important in making an investment or
membuat keputusan investasi atau pemungutan
suara voting decision
Informasi material terkait keberlanjutan harus dirinci Material sustainability-related information should be
specified
C.1.1 Apakah perusahaan mengidentifikasi/melaporkan 322, 377, 396 C.1.1 Does the company identify/report ESG topics that
topik-topik ESG yang material bagi strategi are material to the organization’s strategy?
organisasi?
C.1.2 Apakah perusahaan mengidentifikasi perubahan 285, 377 C.1.2 Does the company identify climate change as an
iklim sebagai sebuah isu? issue?
C.1.3 Apakah perusahaan mengadopsi kerangka atau 315 C.1.3 Does the company adopt an internationally
standar pelaporan keberlanjutan yang diakui secara recognized reporting framework or standard for
internasional (seperti GRI, Integrated Reporting, sustainability (i.e., GRI, Integrated Reporting, SASB,
SASB, IFRS Sustainability Disclosure Standards)? IFRS Sustainability Disclosure Standards)?
Jika perusahaan secara publik menetapkan If a company publicly sets a sustainability-related
tujuan atau target terkait keberlanjutan, kerangka goal or target, the disclosure framework should
pengungkapan harus menyediakan metrik yang provide that reliable metrics are regularly disclosed
andal dan diungkapkan secara berkala dalam bentuk in an easily accessible form
yang mudah diakses
C.1.4 Apakah perusahaan mengungkapkan target 139, 396 C.1.4 Does the company disclose quantitative sustainability
keberlanjutan kuantitatif? target?
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C.1.5 Apakah perusahaan mengungkapkan kemajuan 8, 39, 326, 330 C.1.5 Does the company disclose sustainability-related
kinerja terkait keberlanjutan sehubungan dengan performance progress in relation to its previously set
target yang telah ditetapkan sebelumnya? targets?
C.1.6 Apakah perusahaan memastikan bahwa Laporan 428, 429 C.1.6 Does the company confirm that its Sustainability
Keberlanjutannya telah ditinjau dan/atau disetujui Report / Reporting is reviewed and/or approved by
oleh Dewan atau Komite? the Board or Board Committee?
C.2 Kerangka tata kelola perusahaan harus C.2 Corporate governance frameworks should allow
memungkinkan terjadinya dialog antara for dialogue between a company, its shareholders
perusahaan, pemegang saham, dan pemangku and stakeholders to exchange views on
kepentingan untuk bertukar pandangan mengenai sustainability matters
masalah keberlanjutan
C.2.1 Apakah perusahaan melibatkan pemangku 315 C.2.1 Does the company engage internal stakeholders to
kepentingan internal untuk bertukar pandangan dan exchange views and gather feedback on sustainability
mengumpulkan umpan balik mengenai permasalahan matters that are material to the business of the
keberlanjutan yang material bagi bisnis perusahaan? company?
C.2.2 Apakah perusahaan melibatkan pemangku 315 C.2.2 Does the company engage external stakeholders to
kepentingan eksternal untuk bertukar pandangan exchange views and gather feedback on sustainability
dan mengumpulkan umpan balik mengenai matters that are material to the business of the
permasalahan keberlanjutan yang penting bagi bisnis company?
perusahaan?
C.3 Kerangka tata kelola perusahaan harus memastikan C.3 The corporate governance framework should
bahwa dewan secara memadai mempertimbangkan ensure that boards adequately consider
risiko dan peluang keberlanjutan yang material material sustainability risks and opportunities
ketika memenuhi fungsi utama mereka dalam when fulfilling their key functions in reviewing,
meninjau, memantau, dan memandu praktik tata monitoring and guiding governance practices,
kelola, pengungkapan, strategi, manajemen risiko
dan sistem pengendalian internal, termasuk yang disclosure, strategy, risk management and
berkaitan dengan risiko fisik dan transisi terkait internal control systems, including with respect to
perubahan iklim climate-related physical and transition risks
Dewan harus menilai apakah struktur permodalan Boards should assess whether the company’s capital
perusahaan sesuai dengan tujuan strategisnya structure is compatible with its strategic goals and
dan selera risiko yang terkait untuk memastikan its associated risk appetite to ensure it is resilient to
ketahanannya terhadap berbagai skenario different scenarios
C.3.1 Apakah perusahaan mengungkapkan bahwa 138, 214 C.3.1 Does the company disclose that the board reviews
dewan melakukan peninjauan setiap tahun untuk on an annual basis that the company’s capital and
memastikan struktur modal dan utang perusahaan debt structure is compatible with its strategic goals
sesuai dengan tujuan strategis dan selera risiko yang and its associated risk appetite?
terkait?
C.4 Kerangka tata kelola perusahaan harus mengakui C.4 The corporate governance framework should
hak-hak pemangku kepentingan yang ditetapkan recognise the rights of stakeholders established by
oleh undang-undang atau melalui kesepakatan law or through mutual agreements and encourage
bersama dan mendorong kerja sama aktif antara active cooperation between corporations and
perusahaan dan pemangku kepentingan dalam stakeholders in creating wealth, jobs, and the
menciptakan kekayaan, lapangan kerja, dan
keberlanjutan perusahaan yang sehat secara sustainability of financially sound enterprises
finansial
Apakah perusahaan mengungkapkan kebijakan dan Does the company disclose a policy and practices
praktik yang membahas: that address:
C.4.1 Keberadaan dan ruang lingkup upaya perusahaan 366 C.4.1 The existence and scope of the company’s efforts to
dalam menyikapi kesejahteraan pelanggan? address customers’ welfare?
C.4.2 Prosedur seleksi pemasok/kontraktor? 142 C.4.2 Supplier/contractor selection procedures?
C.4.3 Upaya perusahaan untuk memastikan bahwa rantai 371 C.4.3 The company’s efforts to ensure that its value chain
nilainya ramah lingkungan atau konsisten dengan is environmentally friendly or is consistent with
pembangunan berkelanjutan? promoting sustainable development?
C.4.4 Upaya perusahaan untuk berinteraksi dengan 318, 344 C.4.4 The company’s efforts to interact with the
masyarakat di tempat mereka beroperasi? communities in which they operate?
C.4.5 Program dan prosedur anti-korupsi perusahaan? 269 C.4.5 The company’s anti-corruption programs and
procedures?
C.4.6 Bagaimana hak-hak kreditor dilindungi? 137 C.4.6 How are creditors’ rights safeguarded?
C.4.7 Apakah perusahaan memiliki laporan/bagian 312 C.4.7 Does the company have a separate report/section
tersendiri yang membahas upayanya di bidang that discusses its efforts on environment/economy
lingkungan/ekonomi dan sosial? and social issues?
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C.5 Jika kepentingan pemangku kepentingan C.5 Where stakeholder interests are protected by
dilindungi oleh hukum, pemangku kepentingan law, stakeholders should have the opportunity
harus memiliki kesempatan untuk mendapatkan to obtain effective redress for violation of their
ganti rugi yang efektif atas pelanggaran hak-hak rights
mereka
C.5.1 Apakah perusahaan memberikan detail kontak 270, 271 C.5.1 Does the company provide contact details via
melalui situs web perusahaan atau Laporan Tahunan the company’s website or Annual Report which
yang dapat digunakan oleh para pemangku stakeholders (e.g., customers, suppliers, general
kepentingan (mis. pelanggan, pemasok, masyarakat public etc.) can use to voice their concerns and/or
umum, dll.) untuk menyuarakan keprihatinan mereka complaints for possible violation of their rights?
dan/atau keluhan atas kemungkinan pelanggaran
atas hak-hak mereka?
C.6 Mekanisme untuk partisipasi karyawan harus C.6 Mechanisms for employee participation should be
diizinkan untuk dikembangkan permitted to develop
C.6.1 Apakah perusahaan secara eksplisit mengungkapkan 333 C.6.1 Does the company explicitly disclose the policies
kebijakan dan praktiknya terkait kesehatan, and practices on health, safety, and welfare for its
keselamatan, dan kesejahteraan karyawannya? employees?
C.6.2 Apakah perusahaan secara eksplisit mengungkapkan 77 C.6.2 Does the company explicitly disclose the policies and
kebijakan dan praktiknya terkait program pelatihan practices on training and development programs for
dan pengembangan bagi karyawannya? its employees?
C.6.3 Apakah perusahaan memiliki kebijakan penghargaan/ 254 C.6.3 Does the company have a reward/compensation
kompensasi yang memperhitungkan kinerja policy that accounts for the performance of the
perusahaan di luar ukuran keuangan jangka pendek? company beyond short-term financial measures?
C.7 Pemangku kepentingan termasuk karyawan C.7 Stakeholders including individual employee and
perorangan dan badan perwakilan mereka, their representative bodies, should be able to
harus dapat dengan bebas mengkomunikasikan freely communicate their concerns about illegal or
keprihatinan mereka tentang praktik-praktik ilegal unethical practices to the board and their rights
atau tidak etis kepada dewan dan hak-hak mereka should not be compromised for doing this
tidak boleh dikompromikan untuk melakukan hal
ini
C.7.1 Apakah perusahaan memiliki kebijakan pelaporan 269, 270, 271 C.7.1 Does the company have a whistleblowing policy
pelanggaran yang mencakup prosedur pengaduan which includes procedures for complaints by
oleh karyawan dan pemangku kepentingan lainnya employees and other stakeholders concerning
terkait dugaan perilaku ilegal dan tidak etis serta alleged illegal and unethical behaviour and provide
memberikan detail kontak melalui situs web contact details via the company’s website or annual
perusahaan atau laporan tahunan? report?
C.7.2 Apakah perusahaan memiliki kebijakan atau 270 C.7.2 Does the company have a policy or procedures to
prosedur untuk melindungi karyawan/orang yang protect an employee/person who reveals alleged
mengungkapkan dugaan perilaku ilegal/tidak etis illegal/unethical behaviour from retaliation?
dari pembalasan?
D PENGUNGKAPAN DAN TRANSPARANSI D DISCLOSURE AND TRANSPARENCY
D.1 Struktur Kepemilikan yang Transparan D.1 Transparent Ownership Structure
D.1.1 Apakah informasi tentang kepemilikan saham 42, 58, 59 D.1.1 Does the information on shareholdings reveal
mengungkapkan identitas pemegang saham dengan the identity of beneficial owners, holding 5%
kepemilikan saham 5% atau lebih? shareholding or more?
D.1.2 Apakah perusahaan mengungkapkan kepemilikan 42, 58, 59 D.1.2 Does the company disclose the direct and indirect
saham langsung dan tidak langsung (yang dianggap (deemed) shareholdings of major and/or substantial
dimiliki) oleh pemegang saham utama dan/atau shareholders?
substansial?
D.1.3 Apakah perusahaan mengungkapkan kepemilikan 45, 46, 47, 48, D.1.3 Does the company disclose the direct and indirect
saham langsung dan tidak langsung (yang dianggap 49, 51, 52, 53, (deemed) shareholdings of directors (commissioners)?
dimiliki) oleh direktur (komisaris)? 54, 55, 56, 60,
201, 229
D.1.4 Apakah perusahaan mengungkapkan kepemilikan 46, 47, 48, 49, D.1.4 Does the company disclose the direct and indirect
saham langsung dan tidak langsung (yang dianggap 51, 52, 53, 54, (deemed) shareholdings of senior management?
dimiliki) oleh manajemen senior? 55, 56, 60,
201, 229
D.1.5 Apakah perusahaan mengungkapkan secara detail 62 D.1.5 Does the company disclose details of the parent/
mengenai perusahaan induk, anak perusahaan, holding company, subsidiaries, associates, joint
rekanan, ventura bersama, dan perusahaan- ventures, and special purpose enterprises/vehicles
perusahaan yang didirikan dengan tujuan khusus (SPEs)/(SPVs)?
(SPE)/(SPV)?
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D.2 Kualitas Laporan Tahunan D.2 Quality of Annual Report
Apakah laporan tahunan perusahaan mengungkapkan Does the company’s annual report disclose the
hal-hal sebagai berikut: following items:
D.2.1 Tujuan perusahaan 7, 31, 34 D.2.1 Corporate objectives
D.2.2 Indikator kinerja keuangan 139 D.2.2 Financial performance indicators
D.2.3 Indikator kinerja non-keuangan 139 D.2.3 Non-financial performance indicators
D.2.4 Kebijakan Dividen 140 D.2.4 Dividend Policy
D.2.5 Detail biografi (sedikitnya umur, kualifikasi akademik, 44, 50 D.2.5 Biographical details (at least age, academic
tanggal penunjukan pertama kali, pengalaman kerja qualifications, date of first appointment, relevant
yang relevan, dan jabatan lain di perusahaan tercatat) experience, and any other directorships of listed
dari seluruh direktur/komisaris companies) of all directors/commissioners
Pernyataan Konfirmasi Tata Kelola Perusahaan Corporate Governance Confirmation Statement
D.2.6 Apakah Laporan Tahunan memuat pernyataan 128 D.2.6 Does the Annual Report contain a statement
yang menyatakan kepatuhan perusahaan dengan confirming the company’s full compliance with the
aturan tata kelola perusahaan dan dimana ada code of corporate governance and where there is
ketidakpatuhan, mengidentifikasi dan menjelaskan non-compliance, identify and explain reasons for
alasan-alasan untuk setiap masalah tersebut? each such issue?
D.3 Remunerasi Anggota Dewan dan Eksekutif Kunci D.3 Remuneration of Members of the Board and Key
Executives
D.3.1 Apakah ada pengungkapan struktur biaya untuk D.3.1 Is there disclosure of the fee structure for non-
direktur/komisaris non-eksekutif? executive directors/commissioners?
D.3.2 Apakah perusahaan mengungkapkan secara publik D.3.2 Does the company publicly disclose (i.e. annual
(yaitu laporan tahunan atau dokumen lain yang report or other publicly disclosed documents) details
diungkapkan secara publik) rincian remunerasi of remuneration of each non-executive director/
masing-masing direktur/komisaris non-eksekutif? commissioner?
D.3.3 Apakah perusahaan mengungkapkan kebijakan/ 81, 254 D.3.3 Does the company disclose its remuneration (fees,
praktik terkait remunerasi (biaya, tunjangan, benefit, allowances, benefit-in-kind and other emoluments)
dan imbalan lainnya) (seperti penggunaan insentif policy/practices (i.e. the use of short term and long-
dan ukuran kinerja jangka pendek dan jangka term incentives and performance measures) for its
panjang) untuk direktur eksekutif dan CEO? executive directors and CEO?
D.3.4 Apakah perusahaan mengungkapkan secara publik 254 D.3.4 Does the company publicly disclose (i.e. annual
(yaitu laporan tahunan atau dokumen lain yang report or other publicly disclosed documents) the
diungkapkan secara publik) rincian remunerasi details of remuneration of each of the executive
masing-masing direktur eksekutif dan CEO (jika directors and CEO (if he/she is not a member of the
bukan anggota Dewan)? Board)?
D.4 Pengungkapan Transaksi dengan Pihak Berelasi D.4 Disclosure of Related Party Transactions (RPTs)
(RPT)
D.4.1 Apakah perusahaan mengungkapkan kebijakan yang 145 D.4.1 Does the company disclose its policy covering the
mencakup tinjauan dan persetujuan atas transaksi review and approval of material RPTs?
material dengan pihak berelasi?
D.4.2 Apakah perusahaan mengungkapkan nama, 268 D.4.2 Does the company disclose the name, relationship,
hubungan, dasar, dan nilai dari setiap transaksi nature, and value of each material RPTs?
material dengan pihak berelasi?
D.5 Transaksi saham perusahaan oleh Direktur dan D.5 Directors and Commissioners dealings in the
Komisaris shares of the company
D.5.1 Apakah perusahaan mengungkapkan perdagangan 61, 148, 202, D.5.1 Does the company disclose trading in the company’s
saham perusahaan oleh orang dalam? 229 shares by insiders?
D.6 Auditor Eksternal dan Laporan Auditor D.6 External Auditor and Auditor Report
Jika firma audit yang sama dilibatkan untuk jasa audit Where the same audit firm is engaged for both audit
dan non-audit and non-audit services
D.6.1 Apakah biaya jasa audit dan non-audit diungkapkan? 71 D.6.1 Are the audit and non-audit fees disclosed?
D.6.2 Apakah biaya jasa non-audit melebihi biaya jasa 72 D.6.2 Does the non-audit fee exceed the audit fees?
audit?
D.7 Media Komunikasi D.7 Medium of Communications
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Apakah perusahaan menggunakan mode-mode Does the company use the following modes of
komunikasi berikut? communication?
D.7.1 Laporan triwulanan 302 D.7.1 Quarterly reporting
D.7.2 Situs web perusahaan 302 D.7.2 Company website
D.7.3 Briefing analis 302 D.7.3 Analyst’s briefing
D.7.4 Briefing media/konferensi pers 302 D.7.4 Media briefings/press conferences
D.8 Pengarsipan/rilis laporan tahunan/keuangan tepat D.8 Timely filing/release of annual/financial reports
waktu
D.8.1 Apakah laporan/pernyataan keuangan tahunan yang 298 D.8.1 Are the audited annual financial report/statement
telah diaudit dirilis dalam waktu 120 hari sejak akhir released within 120 days from the financial year end?
tahun buku?
D.8.2 Apakah laporan tahunan dirilis dalam waktu 120 hari 298 D.8.2 Is the annual report released within 120 days from the
sejak akhir tahun buku? financial year end?
D.8.3 Apakah kebenaran dan kewajaran yang disampaikan 428, 429 D.8.3 Is the true and fairness/fair representation of the
dalam laporan/pernyataan keuangan tahunan annual financial statement/reports affirmed by the
ditegaskan oleh direksi/dewan komisaris dan/atau board of directors/commissioners and/or the relevant
karyawan yang relevan dalam perusahaan? officers of the company?
D.9 Situs Web Perusahaan D.9 Company Website
Apakah perusahaan mempunyai situs web untuk Does the company have a website disclosing up-to-
mengungkap informasi terbaru sehubungan dengan: date information on the following:
D.9.1 Laporan keuangan (triwulanan terbaru) 304 D.9.1 Financial statements/reports (latest quarterly)
D.9.2 Materi-materi yang disediakan pada saat briefing 304 D.9.2 Materials provided in briefings to analysts and media
kepada analis dan media
D.9.3 Laporan Tahunan yang dapat diunduh 303 D.9.3 Downloadable annual report
D.9.4 Pemanggilan RUPST/RUPSLB 304 D.9.4 Notice of AGM and/or EGM
D.9.5 Risalah RUPST/RUPSLB 304 D.9.5 Minutes of AGM and/or EGM
D.9.6 Anggaran Dasar perusahaan 307 D.9.6 Company’s constitution (company’s by-laws,
memorandum, and articles of association)
D.10 Hubungan Investor D.10 Investor Relations
D.10.1 Apakah perusahaan mengungkapkan detail kontak 302 D.10.1 Does the company disclose the contact details (e.g.,
(mis. telepon, faksimili, dan surat elektronik) dari telephone, fax, and email) of the officer / office
pihak/kantor yang bertanggungjawab untuk responsible for investor relations?
hubungan investor?
E TANGGUNG JAWAB DEWAN E RESPONSIBILITIES OF THE BOARD
E.1 Tugas dan Tanggung Jawab Dewan E.1 Board Duties and Responsibilities
Mendefinisikan dengan jelas tanggung jawab dewan Clearly defined board responsibilities and corporate
dan kebijakan tata kelola perusahaan governance policy
E.1.1 Apakah perusahaan mengungkapkan kebijakan tata 179, 204 E.1.1 Does the company disclose its corporate governance
kelola perusahaan / piagam dewan? policy / board charter?
E.1.2 Apakah jenis keputusan yang memerlukan 180 E.1.2 Are the types of decisions requiring the board of
persetujuan direksi/dewan komisaris diungkapkan? directors/commissioners’ approval disclosed?
E.1.3 Apakah peran dan tanggung jawab direksi/dewan 180, 181, 205, E.1.3 Are the roles and responsibilities of the board of
komisaris dinyatakan dengan jelas? 206 directors/commissioners clearly stated?
Visi / Misi Perusahaan Corporate Vision / Mission
E.1.4 Apakah perusahaan memiliki pernyataan visi dan misi 31 E.1.4 Does the company have an updated vision and
yang diperbarui? mission statement?
E.1.5 Apakah direksi memainkan peran utama dalam 212 E.1.5 Does the board of directors play a leading role in the
proses pengembangan dan peninjauan strategi process of developing and reviewing the company’s
perusahaan setidaknya setiap tahun? strategy at least annually?
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E.1.6 Apakah direksi memiliki proses untuk meninjau, E.1.6 Does the board of directors have a process to review,
memantau dan mengawasi implementasi strategi monitor and oversee the implementation of the
perusahaan? corporate strategy?
E.2 Struktur Dewan E.2 Board Structure
Kode Etik Code of Ethics or Conduct
E.2.1 Apakah perusahaan mengungkapkan kode etik E.2.1 Are the details of the code of ethics or conduct
perusahaan secara detail? disclosed?
E.2.2 Apakah seluruh direktur/komisaris, manajemen 35 E.2.2 Are all directors/commissioners, senior management,
senior, dan karyawan diharuskan untuk mematuhi and employees required to comply with the code/s?
kode etik?
E.2.3 Apakah perusahaan memiliki proses untuk 35 E.2.3 Does the company have a process to implement
mengimplementasikan dan memonitor kepatuhan and monitor compliance with the code/s of ethics or
terhadap kode etik? conduct?
Struktur dan Komposisi Dewan Board Structure & Composition
E.2.4 Apakah setidaknya 50% dari direksi/dewan komisaris 44, 102 E.2.4 Do independent directors/commissioners make up at
terdiri dari direktur/komisaris independen? least 50% of the board of directors/commissioners?
E.2.5 Apakah perusahaan memiliki batas waktu masa 182 E.2.5 Does the company have a term limit of nine years or
jabatan sembilan tahun atau kurang, atau 2 masa less or 2 terms of five years1 each for its independent
jabatan masing-masing lima tahun1 untuk direktur/ directors/commissioners?
komisaris independennya?
1
Jangka waktu lima tahun harus disyaratkan oleh The five years term must be required by legislation
1
undang-undang yang sudah ada sebelum penerapan which pre-existed the introduction of the ASEAN
ASEAN Corporate Governance Scorecard pada Corporate Governance Scorecard in 2011
tahun 2011
E.2.6 Apakah perusahaan menetapkan batasan lima 200, 228 E.2.6 Has the company set a limit of five board seats that
jabatan dewan yang dapat dimiliki oleh seorang an individual independent/non-executive director/
direktur/komisaris independen/non-eksekutif secara commissioner may hold simultaneously?
bersamaan?
E.2.7 Apakah perusahaan memiliki direktur eksekutif yang 238 E.2.7 Does the company have any executive directors who
menjabat pada lebih dari dua perusahaan terbuka di serve on more than two boards of listed companies
luar grup perusahaan? outside of the group?
Komite Nominasi Nominating Committee (NC)
E.2.8 Apakah perusahaan memiliki Komite Nominasi? 247 E.2.8 Does the company have a Nominating Committee?
E.2.9 Apakah Komite Nominasi terdiri atas mayoritas 249 E.2.9 Is the Nominating Committee comprised of a
direktur/komisaris independen? majority of independent directors/commissioners?
E.2.10 Apakah ketua Komite Nominasi merupakan direktur/ 249, 250 E.2.10 Is the chairman of the Nominating Committee an
komisaris independen? independent director/commissioner?
E.2.11 Apakah perusahaan mengungkapkan kerangka 247 E.2.11 Does the company disclose the terms of reference/
acuan/struktur tata kelola/piagam Komite Nominasi? governance structure/charter of the Nominating
Committee?
E.2.12 Apakah kehadiran rapat anggota Komite Nominasi 156, 168, 255, E.2.12 Is the meeting attendance of the Nominating
diungkapkan dan, apabila diungkapkan, apakah 256 Committee disclosed and, if so, did the Nominating
Komite Nominasi mengadakan rapat sedikitnya dua Committee meet at least twice during the year?
kali dalam tahun buku?
Komite Remunerasi / Komite Kompensasi Remuneration Committee / Compensation
Committee
E.2.13 Apakah perusahaan memiliki Komite Remunerasi? 247 E.2.13 Does the company have a Remuneration Committee?
E.2.14 Apakah Komite Remunerasi seluruhnya terdiri dari 249 E.2.14 Is the Remuneration Committee comprised entirely
direktur/komisaris non-eksekutif dengan mayoritas of non-executive directors/commissioners with a
direktur/komisaris independen? majority of independent directors/commissioners?
E.2.15 Apakah ketua Komite Remunerasi merupakan 249 E.2.15 Is the chairman of the Remuneration Committee an
direktur/komisaris independen? independent director/commissioner?
E.2.16 Apakah perusahaan mengungkapkan kerangka 247 E.2.16 Does the company disclose the terms of reference/
acuan/struktur tata kelola/piagam Komite governance structure/charter of the Remuneration
Remunerasi? Committee?
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E.2.17 Apakah kehadiran rapat anggota Komite Remunerasi 256 E.2.17 Is the meeting attendance of the Remuneration
diungkapkan dan, apabila diungkapkan, apakah Committee disclosed and, if so, did the Remuneration
Komite Remunerasi mengadakan rapat sedikitnya Committee meet at least twice during the year?
dua kali dalam tahun buku?
Komite Audit Audit Committee
E.2.18 Apakah perusahaan mempunyai Komite Audit? 230 E.2.18 Does the company have an Audit Committee?
E.2.19 Apakah Komite Audit seluruhnya terdiri dari direktur/ 233, 276 E.2.19 Is the Audit Committee comprised entirely of non-
komisaris non-eksekutif dengan mayoritas direktur/ executive directors/commissioners with a majority of
komisaris independen? independent directors/commissioners?
E.2.20 Apakah ketua Komite Audit merupakan direktur/ 233 E.2.20 Is the chairman of the Audit Committee an
komisaris independen? independent director/commissioner?
E.2.21 Apakah perusahaan mengungkapkan kerangka 230 E.2.21 Does the company disclose the terms of reference/
acuan/struktur tata kelola/piagam Komite Audit? governance structure/charter of the Audit
Committee?
E.2.22 Apakah paling tidak satu dari direktur/komisaris 234 E.2.22 Does at least one of the independent directors/
independen pada Komite Audit memiliki keahlian commissioners of the committee have accounting
di bidang akuntansi (kualifikasi atau pengalaman di expertise (accounting qualification or experience)?
bidang akuntansi)?
E.2.23 Apakah kehadiran rapat anggota Komite Audit 237 E.2.23 Is the meeting attendance of the Audit Committee
diungkapkan dan, apabila diungkapkan, apakah disclosed and, if so, did the Audit Committee meet
Komite Audit mengadakan rapat sedikitnya empat at least four times during the year?
kali dalam tahun buku?
E.2.24 Apakah Komite Audit memiliki tanggung jawab 231, 236 E.2.24 Does the Audit Committee have primary responsibility
utama dalam memberikan rekomendasi terkait for recommendation on the appointment, and
dengan penunjukan, dan pemberhentian auditor removal of the external auditor?
eksternal?
E.3 Proses-Proses Dewan E.3 Board Processes
Rapat Dewan dan Kehadiran Board Meetings and Attendance
E.3.1 Apakah rapat direksi/dewan komisaris dijadwalkan 189, 215 E.3.1 Are the board of directors meetings scheduled
sebelum dimulainya tahun buku? before the start of financial year?
E.3.2 Apakah direksi/dewan komisaris mengadakan rapat 189, 197, 216 E.3.2 Does the board of directors/commissioners meet at
setidaknya 6 kali dalam tahun buku? least six times during the year?
E.3.3 Apakah masing-masing direktur/komisaris 189, 216 E.3.3 Has each of the directors/commissioners attended
menghadiri minimal 75% dari semua rapat dewan at least 75% of all the board meetings held during
yang diadakan dalam tahun buku? the year?
E.3.4 Apakah perusahaan menetapkan kebijakan minimum 188, 215 E.3.4 Does the company require a minimum quorum of at
kuorum 2/3 untuk pengambilan keputusan rapat least 2/3 for board decisions?
dewan?
E.3.5 Apakah direktur/komisaris non-eksekutif perusahaan 189, 191 E.3.5 Did the non-executive directors/commissioners of
mengadakan rapat secara terpisah setidaknya sekali the company meet separately at least once during
dalam tahun buku tanpa kehadiran pejabat eksekutif? the year without any executives present?
Akses Informasi Access to Information
E.3.6 Apakah materi rapat direksi/dewan komisaris 189 E.3.6 Are board papers for the board of directors/
diberikan kepada dewan setidaknya lima hari kerja commissioners meetings provided to the board
sebelum rapat dewan berlangsung? at least five business days in advance of the board
meeting?
E.3.7 Apakah sekretaris perusahaan memegang peranan 293, 295 E.3.7 Does the company secretary play a significant
penting dalam mendukung dewan menjalankan role in supporting the board in discharging its
tanggungjawabnya? responsibilities?
E.3.8 Apakah sekretaris perusahaan memiliki kecakapan 296 E.3.8 Is the company secretary trained in legal,
dalam bidang hukum, akuntansi, atau kesekretariatan accountancy, or company secretarial practices, and
Perusahaan, dan terus mengikuti perkembangan has kept abreast of relevant developments?
yang relevan?
Penunjukan dan Pengangkatan Kembali Dewan Board Appointments and Re-Election
E.3.9 Apakah perusahaan mengungkapkan kriteria yang 256 E.3.9 Does the company disclose the criteria used in
digunakan dalam memilih direktur/komisaris baru? selecting new directors/commissioners?
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E.3.10 Apakah perusahaan mendeskripsikan proses yang 184, 209 E.3.10 Did the company describe the process followed in
dilakukan dalam penunjukan direktur/komisaris baru? appointing new directors/commissioners?
E.3.11 Apakah seluruh direktur/komisaris tunduk pada 184, 210 E.3.11 Are all directors/commissioners subject to re-election
pemilihan kembali setiap 3 tahun; atau 5 tahun every 3 years; or 5 years for listed companies in
untuk perusahaan tercatat di negara-negara yang countries whose legislation prescribes a term of 5
perundang-undangannya menetapkan jangka waktu years2 each?
5 tahun2 masing-masing?
2
Jangka waktu lima tahun harus disyaratkan oleh 2
The five years term must be required by legislation
undang-undang yang sudah ada sebelum penerapan that pre-existed the introduction of the ASEAN
ASEAN Corporate Governance Scorecard pada Corporate Governance Scorecard in 2011
tahun 2011
Perihal Remunerasi Remuneration Matters
E.3.12 Apakah para pemegang saham atau Direksi E.3.12 Do the shareholders or the Board of Directors
menyetujui remunerasi direktur eksekutif dan/atau approve the remuneration of the executive directors
pejabat eksekutif senior? and/or the senior executives?
E.3.13 Apakah perusahaan memiliki standar terukur untuk 254 E.3.13 Does the company have measurable standards to
menyelaraskan remunerasi berbasis kinerja untuk align the performance-based remuneration of the
direktur eksekutif dan eksekutif senior dengan executive directors and senior executives with long-
kepentingan jangka panjang perusahaan, seperti term interests of the company, such as clawback
provisi claw back dan bonus yang ditangguhkan? provisions and deferred bonuses?
Audit Internal Internal Audit
E.3.14 Apakah perusahaan memiliki fungsi audit internal 259 E.3.14 Does the company have a separate internal audit
yang terpisah? function?
E.3.15 Apakah ketua audit internal diidentifikasi, atau jika 212, 261 E.3.15 Is the head of the internal audit identified or,
outsource, apakah nama dari perusahaan eksternal if outsourced, is the name of the external firm
diungkapkan? disclosed?
E.3.16 Apakah pengangkatan dan pemberhentian auditor 231, 261 E.3.16 Does the appointment and removal of the internal
internal memerlukan persetujuan Komite Audit? auditor require the approval of the Audit Committee?
Pengawasan Risiko Risk Oversight
E.3.17 Apakah perusahaan menetapkan prosedur 268 E.3.17 Does the company establish a sound internal
pengendalian internal/kerangka kerja manajemen control procedures/risk management framework
risiko yang baik dan secara berkala meninjau and periodically review the effectiveness of that
keefektifan kerangka kerja tersebut? framework?
E.3.18 Apakah Laporan Tahunan/Laporan Tata Kelola 269 E.3.18 Does the Annual Report/Annual CG Report disclose
Tahunan mengungkapkan bahwa direksi/dewan that the board of directors/commissioners has
komisaris telah melakukan penelaahan terhadap conducted a review of the company’s material
pengendalian material (termasuk pengendalian controls (including operational, financial, and
operasional, keuangan, dan kepatuhan) dan sistem compliance controls) and risk management systems?
manajemen risiko perusahaan?
E.3.19 Apakah perusahaan mengungkapkan risiko-risiko 276 E.3.19 Does the company disclose the key risks to which
utama yang dihadapi perusahaan secara material the company is materially exposed to (i.e., financial,
(yaitu keuangan, operasional termasuk TI, lingkungan, operational including IT, environmental, social,
sosial, ekonomi)? economic)?
E.3.20 Apakah Laporan Tahunan/Laporan Tata Kelola 224, 269 E.3.20 Does the Annual Report/Annual CG Report contain a
Tahunan memuat pernyataan dari direksi/dewan statement from the board of directors/commissioners
komisaris atau Komite Audit yang mengomentari or Audit Committee commenting on the adequacy
kecukupan pengendalian internal/sistem manajemen of the company’s internal controls/risk management
risiko perusahaan? systems?
E.4 Orang-Orang di Dewan E.4 People on the Board
Ketua Dewan Board Chairman
E.4.1 Apakah peran ketua dewan dan CEO dijabat oleh 183, 209 E.4.1 Do different persons assume the roles of chairman
orang yang berbeda? and CEO?
E.4.2 Apakah ketua dewan merupakan seorang direktur/ 44 E.4.2 Is the chairman an independent director/
komisaris independen? commissioner?
E.4.3 Apakah ada direktur yang sebelumnya menjabat 209 E.4.3 Is any of the directors a former CEO of the company
sebagai CEO perusahaan pada 2 tahun terakhir? in the past 2 years?
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E.4.4 Apakah peran dan tanggung jawab ketua dewan 179 E.4.4 Are the roles and responsibilities of the chairman
diungkapkan? disclosed?
Pimpinan Direktur Independen Lead Independent Director
E.4.5 Jika Ketua tidak independen, apakah Dewan telah 227 E.4.5 If the Chairman is not independent, has the Board
menunjuk Pimpinan Direktur Independen/Direktur appointed a Lead/Senior Independent Director, and
Independen Senior dengan peran yang sudah has his/her role been defined?
ditentukan?
Keterampilan dan Kompetensi Skills and Competencies
E.4.6 Apakah setidaknya satu direktur/komisaris non- 183 E.4.6 Does at least one non-executive director/
eksekutif memiliki pengalaman kerja sebelumnya di commissioner have prior working experience in the
sektor utama tempat perusahaan beroperasi? major sector that the company is operating in?
E.5 Kinerja Dewan E.5 Board Performance
Pengembangan Direktur Directors Development
E.5.1 Apakah perusahaan mempunyai program orientasi 185, 210 E.5.1 Does the company have orientation programs for
untuk direktur/komisaris baru? new directors/commissioners?
E.5.2 Apakah perusahaan memiliki kebijakan dan praktik 225 E.5.2 Does the company have a policy and actual practice
nyata yang mendorong direktur/komisaris untuk that encourages directors/commissioners to attend
mengikuti program pendidikan profesi yang sedang ongoing or continuous professional education
berlangsung atau berkelanjutan? programs?
Penunjukan dan Kinerja CEO/Manajemen CEO/Executive Management Appointments and
Eksekutif Performance
E.5.3 Apakah perusahaan mengungkapkan proses 255 E.5.3 Does the company disclose the process on how
bagaimana direksi/dewan komisaris merencanakan the board of directors/commissioners plans for the
suksesi CEO/Managing Director/ Presiden dan succession of the CEO/Managing Director/President
manajemen kunci? and key management?
E.5.4 Apakah direksi/dewan komisaris melakukan penilaian 223, 252 E.5.4 Does the board of directors/commissioners conduct
kinerja tahunan CEO/Managing Director/Presiden? an annual performance assessment of the CEO/
Managing Director/President?
Penilaian Dewan Board Appraisal
E.5.5 Apakah perusahaan melakukan penilaian tahunan atas 195, 223, 252 E.5.5 Did the company conduct an annual performance
kinerja direksi/dewan komisaris dan mengungkapkan assessment of the board of directors/commissioners
kriteria dan proses yang diterapkan dalam penilaian and disclose the criteria and process followed for the
tersebut? assessment?
Penilaian Direkur Director Appraisal
E.5.6 Apakah perusahaan melakukan penilaian tahunan 195, 223, 252 E.5.6 Did the company conduct an annual performance
atas kinerja masing-masing direktur/komisaris dan assessment of the individual directors/commissioners
mengungkapkan kriteria dan proses yang diterapkan and disclose the criteria and process followed for the
dalam penilaian tersebut? assessment?
Penilaian Komite Committee Appraisal
E.5.7 Apakah perusahaan melakukan penilaian tahunan 252 E.5.7 Did the company conduct an annual performance
atas kinerja dewan komite dan mengungkapkan assessment of the board committees and disclose
kriteria dan proses yang diterapkan dalam penilaian the criteria and process followed for the assessment?
tersebut?
LEVEL 2 – BONUS LEVEL 2 – BONUS ITEMS
(B)A HAK-HAK PEMEGANG SAHAM (B)A RIGHTS OF SHAREHOLDERS
(B)A.1 Hak untuk berpartisipasi secara efektif dan (B)A.1 Right to participate effectively in and vote in
memberikan suara dalam RUPS serta untuk general shareholders meeting and should be
memperoleh informasi mengenai aturan-aturan, informed of the rules, including voting procedures,
termasuk prosedur pemungutan suara, yang that govern general shareholders meeting
berlaku dalam RUPS
(B)A.1.1 Apakah perusahaan mempraktikkan pemungutan 149 (B)A.1.1 Does the company practice real time secure
suara real time in absentia secara elektronik yang electronic voting in absentia at the general meetings
aman dalam RUPS? of shareholders?
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(B)B PERLAKUAN SETARA TERHADAP PEMEGANG (B)B EQUITABLE TREATMENT OF SHAREHOLDERS
SAHAM
(B)B.1 Pemanggilan RUPST (B)B.1 Notice of AGM
(B)B.1.1 Apakah perusahaan menyampaikan pemanggilan 151, 162 (B)B.1.1 Does the company release its notice of AGM (with
RUPST (beserta detail agenda dan sirkuler detailed agendas and explanatory circulars), as
penjelasannya), seperti yang diumumkan kepada announced to the Exchange, at least 28 days before
Bursa, minimal 28 hari sebelum tanggal pelaksanaan the date of the meeting?
rapat?
(B)C KEBERLANJUTAN DAN KETAHANAN (B)C SUSTAINABILITY AND RESILIENCE
(B)C.1 (B)C.1
(B)C.1.1 Apakah perusahaan mengungkapkan cara 285, 377 (B)C.1.1 Does the company disclose how it manages climate-
perusahaan mengelola risiko dan peluang terkait related risks and opportunities?
perubahan iklim?
(B)C.1.2 Apakah perusahaan mengungkapkan bahwa Laporan 397 (B)C.1.2 Does the company disclose that its Sustainability
Keberlanjutannya dijamin oleh pihak eksternal? Report / Sustainability Reporting is externally
assured?
(B)C.1.3 Apakah perusahaan mengungkapkan saluran 269, 316, 387, (B)C.1.3 Does the company disclose the engagement channel
keterlibatan dengan kelompok pemangku 397 with stakeholder groups and how the company
kepentingan dan bagaimana perusahaan menanggapi responds to stakeholders’ ESG concerns?
kekhawatiran para pemangku kepentingan terkait
ESG?
(B)C.1.4 Apakah perusahaan mempunyai unit/divisi/komite 42, 372 (B)C.1.4 Does the company have a unit/division/committee
yang secara khusus bertanggung jawab mengelola who is specifically responsible to manage the
masalah keberlanjutan? sustainability matters?
(B)C.1.5 Apakah perusahaan mengungkapkan pengawasan 20 (B)C.1.5 Does the company disclose board of directors/
direksi/dewan komisaris terhadap risiko dan peluang commissioners’ oversight of sustainability-related
terkait keberlanjutan? risks and opportunities?
(B)C.1.6 Apakah perusahaan mengungkapkan hubungan 255 (B)C.1.6 Does the company disclose the linkage between
antara remunerasi direktur eksekutif dan manajemen executive directors and senior management
senior serta kinerja keberlanjutan pada tahun remuneration and sustainability performance for the
sebelumnya? previous year?
(B)C.1.7 Apakah sistem pelaporan pelanggaran perusahaan 270 (B)C.1.7 Is the company’s whistleblowing system managed by
dikelola oleh pihak/lembaga independen? independent parties / institutions?
(B)D PENGUNGKAPAN DAN TRANSPARANSI (B)D DISCLOSURE AND TRANSPARENCY
(B)D.1 Kualitas Laporan Tahunan (B)D.1 Quality of Annual Report
(B)D.1.1 Apakah laporan/pernyataan keuangan tahunan yang 298 (B)D.1.1 Are the audited annual financial report/statement
telah diaudit dirilis dalam waktu 60 hari sejak akhir released within 60 days from the financial year end?
tahun buku?
(B)E TANGGUNG JAWAB DEWAN (B)E RESPONSIBILITIES OF THE BOARD
(B)E.1 Kompetensi dan Keragaman Dewan (B)E.1 Board Competencies and Diversity
(B)E.1.1 Apakah perusahaan memiliki sedikitnya satu direktur/ 46, 183, 327 (B)E.1.1 Does the company have at least one female
komisaris independen wanita? independent director/commissioner?
(B)E.1.2 Apakah perusahaan memiliki kebijakan 181, 182, 207 (B)E.1.2 Does the company have a policy and disclose
dan mengungkapkan tujuan terukur untuk measurable objectives for implementing its board
mengimplementasikan keragaman dewan dan diversity and report on progress in achieving its
melaporkan progres dalam mencapai tujuannya? objectives?
(B)E.2 Struktur Dewan (B)E.2 Board Structure
(B)E.2.1 Apakah Komite Nominasi terdiri dari seluruhnya 250 (B)E.2.1 Is the Nominating Committee comprise entirely of
direktur/komisaris independen? independent directors/commissioners?
(B)E.2.2 Apakah Komite Nominasi melakukan proses untuk 253 (B)E.2.2 Does the Nominating Committee undertake the
mengidentifikasi kualitas direktur yang selaras process of identifying the quality of directors aligned
dengan arah strategis perusahaan? with the company’s strategic directions?
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(B)E.3 Penunjukan dan Pengangkatan Kembali Dewan (B)E.3 Board Appointments and Re-Election
(B)E.3.1 Apakah perusahaan menggunakan firma pencarian 255 (B)E.3.1 Does the company use professional search firms or
profesional atau sumber kandidat eksternal lain other external sources of candidates (such as director
(seperti basis data direktur yang dibuat oleh direktur databases set up by directors or shareholder bodies)
atau badan pemegang saham) saat mencari kandidat when searching for candidates for the board of
untuk direksi/dewan komisaris? directors/commissioners?
(B)E.4 Struktur & Komposisi Dewan (B)E.4 Board Structure & Composition
(B)E.4.1 Apakah lebih dari 50% direksi/dewan komisaris terdiri 44 (B)E.4.1 Do independent non-executive directors/
dari direktur/komisaris non-eksekutif independen commissioners make up more than 50% of the board
untuk perusahaan dengan ketua independen? of directors/commissioners for a company with an
independent chairman?
(B)E.5 Pengawasan Risiko (B)E.5 Risk Oversight
(B)E.5.1 Apakah perusahaan mengungkapkan bahwa dewan 288 (B)E.5.1 Does the company disclose that its board identified
telah mengidentifikasi risiko-risiko utama terkait key risk in relation to information technology,
teknologi informasi, termasuk gangguan, keamanan including disruption, cyber security, and disaster
dunia maya, dan pemulihan bencana, untuk recovery, to ensure that such risks are managed
memastikan bahwa risiko-risiko tersebut dikelola dan and integrated into the overall risk management
diintegrasikan ke dalam kerangka manajemen risiko framework?
secara keseluruhan?
(B)E.6 Kinerja Dewan (B)E.6 Board Performance
(B)E.6.1 Apakah perusahaan memiliki tingkatan dewan 241 (B)E.6.1 Does the company have a separate board-level Risk
Komite Risiko yang terpisah? Committee?
LEVEL 2 – PENALTI LEVEL 2 – PENALTY
(P)A. HAK-HAK PEMEGANG SAHAM (P)A. RIGHTS OF SHAREHOLDERS
(P)A.1 Hak-Hak Dasar Pemegang Saham (P)A.1 Basic Shareholder Rights
(P)A.1.1 Apakah perusahaan gagal atau lalai dalam 27 (P)A.1.1 Did the company fail or neglect to offer equal
menerapkan perlakuan yang sama untuk pembelian treatment for share repurchases to all shareholders?
kembali saham kepada semua pemegang saham?
(P)A.2 Pemegang saham, termasuk pemegang saham (P)A.2 Shareholders, including institutional shareholders,
institusi, harus diizinkan untuk saling berkonsultasi should be allowed to consult with each other on
dengan pemegang saham lainnya mengenai issues concerning their basic shareholder rights as
hak dasar mereka sebagaimana didefinisikan defined in the Principles, subject to exceptions to
dalam prinsip-prinsip, dengan memperhatikan prevent abuse
pengecualian untuk mencegah penyalahgunaan
(P)A.2.1 Apakah ada hambatan yang menghalangi pemegang 148 (P)A.2.1 Is there evidence of barriers that prevent
saham untuk melakukan komunikasi atau konsultasi shareholders from communicating or consulting with
dengan pemegang saham lainnya? other shareholders?
(P)A.3 Hak untuk berpartisipasi secara efektif dan (P)A.3 Right to participate effectively in and vote in
memberikan suara dalam RUPS serta untuk general shareholders meeting and should be
memperoleh informasi mengenai aturan-aturan, informed of the rules, including voting procedures,
termasuk prosedur pemungutan suara, yang that govern general shareholders meeting
berlaku dalam RUPS
(P)A.3.1 Apakah perusahaan memasukkan agenda tambahan 151, 162, 171, (P)A.3.1 Did the company include any additional and
dan yang tidak diumumkan ke dalam pemanggilan 176 unannounced agenda item into the notice of AGM/
RUPST/RUPSLB? EGM?
(P)A.3.2 Apakah Ketua Dewan dan seluruh Ketua Komite serta 152, 159, 163, (P)A.3.2 Was the Chairman of the Board and the Chairmen of
CEO tidak hadir dalam Rapat Umum terakhir? 172, 176 all Board Committees and the CEO absent from the
most recent General Meeting?
(P)A.4 Struktur dan pengaturan modal yang (P)A.4 Capital structures and arrangements that enable
memungkinkan pemegang saham tertentu certain shareholders to obtain a degree of control
untuk memperoleh tingkat kendali yang tidak disproportionate to their equity ownership should
proporsional dengan kepemilikan ekuitas mereka be disclosed
harus diungkapkan
Apakah perusahaan gagal mengungkapkan adanya: Did the company fail to disclose the existence of:
(P)A.4.1 Perjanjian pemegang saham? 103, 104 (P)A.4.1 Shareholders agreement?
(P)A.4.2 Batasan hak suara 148 (P)A.4.2 Voting cap?
(P)A.4.3 Hak suara ganda 148 (P)A.4.3 Multiple voting rights?
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(P)A.5 Struktur dan pengaturan modal yang (P)A.5 Capital structures and arrangements that enable
memungkinkan pemegang saham tertentu certain shareholders to obtain a degree of control
untuk memperoleh tingkat kendali yang tidak disproportionate to their equity ownership should
proporsional dengan kepemilikan ekuitas mereka be disclosed
harus diungkapkan
(P)A.5.1 Apakah struktur kepemilikan piramida dan/atau 42 (P)A.5.1 Is a pyramid ownership structure and/or cross-
struktur kepemilikan silang terlihat jelas? holding structure apparent?
(P)B PERLAKUAN SETARA TERHADAP PEMEGANG (P)B EQUITABLE TREATMENT OF SHAREHOLDERS
SAHAM
(P)B.1 Larangan insider trading dan abusive self-dealing (P)B.1 Insider trading and abusive self-dealing should be
prohibited
(P)B.1.1 Apakah pernah terjadi insider trading yang 61 (P)B.1.1 Has there been any conviction of insider trading
melibatkan direktur/komisaris, manajemen, dan involving directors/commissioners, management and
karyawan dalam tiga tahun terakhir? employees in the past three years?
(P)B.2 Perlindungan terhadap pemegang saham (P)B.2 Protecting minority shareholders from abusive
minoritas dari tindakan sewenang-wenang action
(P)B.2.1 Adakah kasus ketidakpatuhan terhadap hukum, 104 (P)B.2.1 Has there been any cases of non-compliance with
peraturan, dan perundang-undangan yang berkaitan the laws, rules and regulations pertaining to material
dengan transaksi material dengan pihak berelasi related party transactions in the past three years?
dalam tiga tahun terakhir?
(P)B.2.2 Apakah ada RPT yang dapat diklasifikasikan sebagai 103 (P)B.2.2 Were there any RPTs that can be classified as financial
bantuan keuangan (yaitu tidak dilakukan secara arms’ assistance (i.e., not conducted at arm’s length)
length) kepada entitas selain anak perusahaan yang to entities other than wholly owned subsidiary
dimiliki sepenuhnya? companies?
(P)C PERAN PARA PEMANGKU KEPENTINGAN (P)C ROLE OF STAKEHOLDERS
(P)C.1 Hak-hak para pemangku kepentingan yang (P)C.1 The rights of stakeholders that are established
ditetapkan oleh hukum atau melalui kesepakatan by law or through mutual agreements are to be
bersama harus dihargai respected
(P)C.1.1 Adakah pelanggaran hukum yang berkaitan 301 (P)C.1.1 Have there been any violations of any laws pertaining
dengan isu buruh / ketenagakerjaan / pelanggan to labour / employment / consumer / insolvency /
/ ketidakmampuan membayar utang / komersial / commercial / competition or environmental issues?
kompetisi atau lingkungan?
(P)C.2 Dalam hal pemangku kepentingan berpartisipasi (P)C.2 Where stakeholders participate in the corporate
dalam proses tata kelola perusahaan, mereka governance process, they should have access to
harus mempunyai akses kepada informasi yang relevant, sufficient, and reliable information on a
relevan, memadai, dan andal secara tepat waktu timely and regular basis
dan teratur
(P)C.2.1 Apakah perusahaan pernah menghadapi sanksi 301 (P)C.2.1 Has the company faced any sanctions by regulators
dari pemerintah karena kegagalan melakukan for failure to make announcements within the
pengumuman dalam periode waktu yang diperlukan requisite time period for material events?
untuk peristiwa-peristiwa material?
(P)C.2.2 Apakah ada bukti bahwa perusahaan terlibat dalam 301 (P)C.2.2 Is there any evidence that the company is engaging
aktivitas greenwashing? in greenwashing activities?
(P)D PENGUNGKAPAN DAN TRANSPARANSI (P)D DISCLOSURE AND TRANSPARENCY
(P)D.1 Sanksi dari regulator atas laporan keuangan (P)D.1 Sanctions from regulator on financial reports
(P)D.1.1 Apakah perusahaan mendapatkan “qualified 71 (P)D.1.1 Did the company receive a “qualified opinion” in its
opinion” dalam laporan audit eksternal? external audit report?
(P)D.1.2 Apakah perusahaan mendapatkan “adverse opinion” 71 (P)D.1.2 Did the company receive an “adverse opinion” in its
dalam laporan audit eksternal? external audit report?
(P)D.1.3 Apakah perusahaan mendapatkan “disclaimer 71 (P)D.1.3 Did the company receive a “disclaimer opinion” in its
opinion“ dalam laporan audit eksternal? external audit report?
(P)D.1.4 Apakah dalam satu tahun terakhir perusahaan pernah 106 (P)D.1.4 Has the company in the past year revised its financial
merevisi laporan keuangannya untuk alasan selain statements for reasons other than changes in
perubahan kebijakan akutansi? accounting policies?
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(P)E TANGGUNG JAWAB DEWAN (P)E RESPONSIBILITIES OF THE BOARD
(P)E.1 Kepatuhan terhadap peraturan pencatatan, (P)E.1 Compliance with listing rules, regulations and
perundang-undangan dan hukum yang berlaku applicable laws
(P)E.1.1 Apakah ada bukti bahwa perusahaan pernah tidak 301 (P)E.1.1 Is there any evidence that the company has not
mematuhi peraturan pencatatan dan perundang- complied with any listing rules and regulations apart
undangan selain peraturan terkait pengungkapan from disclosure rules over the past year?
dalam satu tahun terakhir?
(P)E.1.2 Apakah pernah terjadi dimana direktur/komisaris 184, 210 (P)E.1.2 Have there been any instances where non-executive
non-eksekutif mengundurkan diri dan mengangkat directors/commissioner have resigned and raised any
suatu isu sehubungan dengan tata kelola? issues of governance-related concerns?
(P)E.2 Struktur Dewan (P)E.2 Board Structure
(P)E.2.1 Apakah perusahaan memiliki direktur/komisaris 183 (P)E.2.1 Does the company have any independent directors/
independen yang telah menjabat lebih dari sembilan commissioners who have served for more than nine
tahun atau dua masa jabatan masing-masing lima years or two terms of five years1 each (whichever is
tahun1 (mana yang lebih lama) dalam kapasitas yang higher) in the same capacity?
sama?
1
Jangka waktu lima tahun harus disyaratkan oleh The five years term must be required by legislation
1
undang-undang yang sudah ada sebelum penerapan which pre-existed before the introduction of the
ASEAN Corporate Governance Scorecard pada ASEAN Corporate Governance Scorecard in 2011
tahun 2011
(P)E.2.2 Apakah perusahaan gagal mengidentifikasi 182, 208 (P)E.2.2 Did the company fail to correctly identify the
dengan tepat deskripsi seluruh direkturnya sebagai description of all their directors as independent, non-
independen, non-eksekutif, dan eksekutif? executive, and executive?
(P)E.2.3 Apakah perusahaan memiliki direktur/non-eksekutif/ 200, 228 (P)E.2.3 Does the company have any independent directors/
komisaris independen yang menjabat pada lebih dari non-executive/commissioners who serve on a total of
lima dewan di perusahaan-perusahaan terbuka? more than five boards of publicly listed companies?
(P)E.3 Audit Eksternal (P)E.3 External Audit
(P)E.3.1 Apakah ada direktur atau manajemen senior yang 158, 184, 209, (P)E.3.1 Is any of the directors or senior management a
sebelumnya merupakan karyawan atau partner dari 235, 244, 251 former employee or partner of the current external
auditor eksternal saat ini (dalam 2 tahun terakhir)? auditor (in the past 2 years)?
(P)E.4 Struktur dan Komposisi Dewan (P)E.4 Board Structure and Composition
(P)E.4.1 Apakah ketua dewan pernah menjabat sebagai CEO 183 (P)E.4.1 Has the chairman been the company CEO in the last
perusahaan dalam tiga tahun terakhir? three years?
(P)E.4.2 Apakah direktur/komisaris non-eksekutif menerima 81, 254 (P)E.4.2 Do non-executive directors/commissioners receive
opsi, saham kinerja, atau bonus? options, performance shares or bonuses?
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REFERENSI PERATURAN OJK
NO. 51/POJK.03/2017
Reference to OJK Regulation No. 51/POJK.03/2017
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Penjelasan Strategi Keberlanjutan Explanation of the Sustainability Strategy
Penjelasan strategi keberlanjutan berisi penjelasan mengenai 321 The explanation of the sustainability strategy contains
strategi keberlanjutan LJK, Emiten, dan Perusahaan Publik explanations of the sustainability strategies of FSI, Issuer, and
Public Company
Ikhtisar Kinerja Aspek Keberlanjutan Summary on Sustainability Aspects Performance
a. Aspek Ekonomi a. Economic Aspects
1) Kuantitas produksi atau jasa yang dijual 326-328 1) Quantity of products or services offered
2) Pendapatan atau penjualan 2) Revenue or sales
3) Laba atau rugi bersih 3) Net profit or loss
4) Produk ramah lingkungan 4) Environmentally friendly products
5) Pelibatan pihak lokal yang berkaitan dengan proses bisnis 5) Engagement of local stakeholders related to the
Keuangan Berkelanjutan Sustainable Finance business process
b. Aspek Lingkungan Hidup b. Environmental Aspects
1) Penggunaan energi (antara lain listrik dan air) 328-329 1) Energy consumption (including electricity and water)
2) Pengurangan emisi yang dihasilkan (bagi LJK, Emiten, 2) Reduction of emissions produced (for FSI, Issuer, and
dan Perusahaan Publik yang proses bisnisnya berkaitan Public Company whose business processes are directly
langsung dengan Lingkungan Hidup) related to the Environment)
3) Pengurangan limbah dan efluen (limbah yang telah 3) Reduction of waste and effluents (waste that has entered
memasuki lingkungan) yang dihasilkan (bagi LJK, Emiten, the environment) generated (for FSI, Issuer, and Public
dan Perusahaan Publik yang proses bisnisnya berkaitan Company whose business processes are directly related
langsung dengan Lingkungan Hidup) to the Environment)
4) Pelestarian keanekaragaman hayati (bagi LJK, Emiten, 4) Conservation of biodiversity (for FSI, Issuer, and Public
dan Perusahaan Publik yang proses bisnisnya berkaitan Company whose business processes are directly related
langsung dengan Lingkungan Hidup) to the Environment)
c. Aspek Sosial c. Social Aspects
Aspek sosial yang merupakan uraian mengenai dampak 327-328 Social aspects which are a description of the positive and
positif dan negatif dari penerapan Keuangan Berkelanjutan negative impacts of the application of Sustainable Finance
bagi masyarakat dan lingkungan (termasuk orang, daerah, on the community and the environment (including people,
dan dana) regions, and funds)
Profil Singkat LJK, Emiten, dan Perusahaan Publik Brief Profile of the FSI, Issuer, and Public Company
Profil singkat menyajikan gambaran keseluruhan mengenai A brief profile presenting an overall picture regarding the
karakteristik LJK, Emiten, dan Perusahaan Publik, paling sedikit characteristics of the FSI, Issuer, and Public Company, which at
memuat: least contains:
a. Visi, misi, dan nilai keberlanjutan LJK, Emiten, dan Perusahaan 31-33 a. Vision, mission, and sustainability values of
the FSI, Issuer,
Publik and Public Company
b. Nama, alamat, nomor telepon, nomor faksimili, alamat 22 b. Name, address, telephone number, facsimile number, e-mail
surat elektronik (e-mail), dan situs web LJK, Emiten, dan address, and website of FSI, Issuer, and Public Company,
Perusahaan Publik, serta kantor cabang dan/atau kantor and branch offices and/or representative offices of FSI,
perwakilan LJK, Emiten, dan Perusahaan Publik Issuer, and Public Company
c. Skala usaha LJK, Emiten, dan Perusahaan Publik secara c. Business scale in brief of the FSI, Issuer, and Public Company,
singkat, meliputi: which includes:
1) Total aset atau kapitalisasi aset, dan total kewajiban 23 1) Total assets or asset capitalization, and total liabilities (in
(dalam jutaan rupiah) millions of rupiah)
2) Jumlah karyawan yang dibagi menurut jenis kelamin, 73-75 2) Number of employees divided according to sex, position,
jabatan, usia, pendidikan, dan status ketenagakerjaan age, education, and employment status
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3) Persentase kepemilikan saham (publik dan pemerintah) 59 3) Percentage of share ownership (public and government)
4) Wilayah operasional 28-29 4) Operational area
d. Penjelasan singkat mengenai produk, layanan, dan kegiatan 22 d. A brief description of the products, services, and business
usaha yang dijalankan activities carried out
e. Keanggotaan pada asosiasi 23-26 e. Membership in associations
f. Perubahan LJK, Emiten, dan Perusahaan Publik yang bersifat 100-104 f. Significant changes in the FSI, Issuer, and Public Company,
signifikan, antara lain terkait dengan penutupan atau such as those relating to the closing or opening of branches,
pembukaan cabang, dan struktur kepemilikan and ownership structure
Penjelasan Direksi 16-21 Explanation from the Board of Directors
Penjelasan Direksi memuat: The explanation from the Board of Directors contains:
a. Kebijakan untuk merespon tantangan dalam pemenuhan a. Policies to respond to challenges in meeting the
strategi keberlanjutan, paling sedikit meliputi: sustainability strategy, at least include:
1) Penjelasan nilai keberlanjutan bagi LJK, Emiten, dan 1) Explanation of the value of sustainability for FSI, Issuer,
Perusahaan Publik and Public Company
2) Penjelasan respon LJK, Emiten, dan Perusahaan Publik 2) Explanation of FSI’s, Issuer’s, and Public Company’s
terhadap isu terkait penerapan Keuangan Berkelanjutan responses to issues related to the application of
Sustainable Finance
3) Penjelasan komitmen pimpinan LJK, Emiten, dan 3) Explanation of the commitment of the FSI, Issuer, and
Perusahaan Publik dalam pencapaian penerapan Public Company leaders in achieving Sustainable Finance
Keuangan Berkelanjutan application
4) Pencapaian kinerja penerapan Keuangan Berkelanjutan 4) Achievement of the Sustainable Finance application
performance
5) Tantangan pencapaian kinerja Keuangan Berkelanjutan 5) Challenges in Sustainable Finance application
performance achievement
b. Penerapan Keuangan Berkelanjutan, paling sedikit meliputi: b. Application of Sustainable Finance, at least includes:
1) Pencapaian kinerja penerapan Keuangan Berkelanjutan 1) Performance accomplishments of the application of
(ekonomi, sosial, dan Lingkungan Hidup) dibandingkan Sustainable Finance (economic, social, and Environment)
dengan target compared to the target
2) Penjelasan prestasi dan tantangan termasuk peristiwa 2) Explanation of achievements and challenges including
penting selama periode pelaporan (bagi LJK yang important events during the reporting period (for FSI that
diwajibkan membuat Rencana Aksi Keuangan is required to make a Sustainable Financial Action Plan)
Berkelanjutan)
c. Strategi pencapaian target, paling sedikit meliputi: c. Target achievement strategies, at least include:
1) Pengelolaan risiko atas penerapan Keuangan Berkelanjutan 1) Risk management on the application of Sustainable
terkait aspek ekonomi, sosial, dan Lingkungan Hidup Finance related to economic, social, and environmental
aspects
2) Pemanfaatan peluang dan prospek usaha 2) Exploiting business opportunities and prospects
3) Penjelasan situasi eksternal ekonomi, sosial, dan 3) Explanation of external economic, social, and
Lingkungan Hidup yang mempengaruhi keberlanjutan environmental situations that affect the sustainability of
LJK, Emiten, dan Perusahaan Publik FSI, Issuer, and Public Company
Tata Kelola Keberlanjutan Sustainability Governance
Tata kelola keberlanjutan memuat: Sustainability governance includes:
a. Uraian mengenai tugas bagi Direksi dan Dewan Komisaris, 42-43, 180- a. Description of duties of the Board of Directors and the
pegawai, pejabat dan/atau unit kerja yang menjadi 181, 205, Board of Commissioners, employees, officers, and/or work
penanggung jawab penerapan Keuangan Berkelanjutan 211-215 units responsible for implementing Sustainable Finance
b. Penjelasan mengenai pengembangan kompetensi yang 198-199, b. Explanation regarding competency development held for
dilaksanakan terhadap anggota Direksi, anggota Dewan 225-226 members of the Board of Directors, members of the Board
Komisaris, pegawai, pejabat dan/atau unit kerja yang menjadi of Commissioners, employees, officials, and/or work units
penanggung jawab penerapan Keuangan Berkelanjutan responsible for implementing Sustainable Finance
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c. Penjelasan mengenai prosedur LJK, Emiten, dan Perusahaan 273-276 c. Description of the procedures that FSI, Issuer, and Public
Publik dalam mengidentifikasi, mengukur, memantau, Company apply in identifying, measuring, monitoring,
dan mengendalikan risiko atas penerapan Keuangan and controlling risks out of the application of Sustainable
Berkelanjutan terkait aspek ekonomi, sosial, dan Lingkungan Finance relating to economic, social, and environmental
Hidup, termasuk peran Direksi dan Dewan Komisaris aspects, including the role of the Board of Directors and the
dalam mengelola, melakukan telaah berkala, dan meninjau Board of Commissioners in managing, conducting periodic
efektivitas proses manajemen risiko LJK, Emiten, dan reviews, and reviewing the effectiveness of risk management
Perusahaan Publik processes for the FSI, Issuer and Public Company
d. Penjelasan mengenai pemangku kepentingan yang meliputi: d. Description of stakeholders which includes:
1) Keterlibatan pemangku kepentingan berdasarkan hasil 315-320 1) Stakeholder’s involvement based on management
penilaian (assessment) manajemen, RUPS, surat keputusan assessment results, GMS, decree, or others
atau lainnya
2) Pendekatan yang digunakan LJK, Emiten, dan Perusahaan 2) Approach used by FSI, Issuer, and Public Company in
Publik dalam melibatkan pemangku kepentingan dalam involving stakeholders in the application of Sustainable
penerapan Keuangan Berkelanjutan, antara lain dalam Finance, such as in the form of discussion, survey, and
bentuk dialog, survei, dan seminar seminar
e. Permasalahan yang dihadapi, perkembangan, dan pengaruh 312 e. Problems encountered, developments, and influences of
terhadap penerapan Keuangan Berkelanjutan the application of Sustainable Finance
Kinerja Keberlanjutan Sustainability Performance
Kinerja keberlanjutan paling sedikit memuat: The sustainability performance contains at least:
a. Penjelasan mengenai kegiatan membangun budaya 31-35 a. Explanation regarding the activities of building a culture of
keberlanjutan di internal LJK, Emiten, dan Perusahaan Publik sustainability in the internal FSI, Issuer, and Public Company
b. Uraian mengenai kinerja ekonomi dalam 3 (tiga) tahun b. Description of the economic performance in the last 3
terakhir meliputi: (three) years including:
1) Perbandingan target dan kinerja produksi, portofolio, 106-141 1) Comparison of production targets and performance,
target pembiayaan, atau investasi, pendapatan dan laba portfolio, financing targets, or investment, revenue, and
rugi dalam hal Laporan Keberlanjutan disusun secara profit/loss in case the Sustainability Report is prepared
terpisah dengan Laporan Tahunan separately from the Annual Report
2) Perbandingan target dan kinerja portofolio, target 2) Comparison of portfolio targets and performance,
pembiayaan, atau investasi pada instrument keuangan financing targets, or investments in financial instruments
atau proyek yang sejalan dengan penerapan Keuangan or projects in line with the application of Sustainable
Berkelanjutan Finance
c. Kinerja sosial dalam 3 (tiga) tahun terakhir: c. Social performance in the last 3 (three) years:
1) Komitmen LJK, Emiten, dan Perusahaan Publik untuk 370-371 1) Commitments of FSI, Issuer, and Public Company to
memberikan layanan atas produk dan/atau jasa yang provide services for equivalent products and/or services
setara kepada konsumen to consumers
2) Ketenagakerjaan, paling sedikit memuat: 2) Labor, at least contains:
a) Pernyataan kesetaraan kesempatan bekerja dan ada 331-343 a) Statement of equality of employment opportunities
atau tidaknya tenaga kerja paksa dan tenaga kerja anak and the presence or absence of forced and child labor
b) Persentase remunerasi pegawai tetap di tingkat b) Percentage of permanent employee remuneration at
terendah terhadap upah minimum regional the lowest level against the regional minimum wage
c) Lingkungan bekerja yang layak dan aman c) Proper and safe working environment
d) Pelatihan dan pengembangan kemampuan pegawai d) Employees training and capacity development
3) Masyarakat, paling sedikit memuat: 3) Society, at least contains:
a) Informasi kegiatan atau wilayah operasional yang 344-366 a) Information on activities or operational areas that
menghasilkan dampak positif dan dampak negatif produce positive and negative impacts on the
terhadap masyarakat sekitar termasuk literasi dan surrounding community, including financial literacy
inklusi keuangan and inclusion
b) Mekanisme pengaduan masyarakat serta jumlah b) Community complaints mechanism as well as the
pengaduan masyarakat yang diterima dan number of public complaints received and acted upon
ditindaklanjuti
c) TJSL yang dapat dikaitkan dengan dukungan pada c) CSER relatable to the support of the sustainable
tujuan pembangunan berkelanjutan meliputi jenis dan development goals which includes the types and
capaian kegiatan program pemberdayaan masyarakat achievements of community empowerment program
activities
d. Kinerja Lingkungan Hidup bagi LJK, Emiten, dan Perusahaan d. Environmental Performance of FSI, Issuer, and Public
Publik, paling sedikit memuat: Company, at least contains:
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1) Biaya Lingkungan Hidup yang dikeluarkan 394 1) Environmental costs incurred
2) Uraian mengenai penggunaan material yang ramah 374 2) Description of the use of environmentally friendly
lingkungan, misalnya penggunaan jenis material daur materials, for example, the use of recycled material
ulang
3) Uraian mengenai penggunaan energi, paling sedikit 3) Description of the use of energy, at least contains:
memuat:
a) Jumlah dan intensitas energi yang digunakan 374-377 a) Amount and intensity of energy used
b) Upaya dan pencapaian efisiensi energi yang dilakukan b) Efforts and achievements in energy efficiency
termasuk penggunaan sumber energi terbarukan conducted including the use of renewable energy
sources
e. Kinerja Lingkungan Hidup bagi LJK, Emiten, dan Perusahaan e. Environmental Performance for FSI, Issuer, and Public
Publik yang proses bisnisnya berkaitan langsung dengan Company whose business processes are directly related to
Lingkungan Hidup paling sedikit memuat: the Environment at least contains:
1) Kinerja sebagaimana dimaksud dalam huruf d 1) Performance as referred to in letter d
2) Informasi kegiatan atau wilayah operasional yang 28-39 2) Information on activities or operational areas that produce
menghasilkan dampak positif dan dampak negatif positive and negative impacts on the surrounding
terhadap Lingkungan Hidup sekitar terutama upaya environment, especially the efforts to increase the
peningkatan daya dukung ekosistem carrying capacity of ecosystems
3) Keanekaragaman hayati, paling sedikit memuat: 3) Biodiversity, including at least:
a) Dampak dari wilayah operasional yang dekat 388-393 a) Impacts from operational areas that are close to or
atau berada di daerah konservasi atau memiliki located in conservation or areas with biodiversity
keanekaragaman hayati
b) Usaha konservasi keanekaragaman hayati yang b) Biodiversity conservation efforts conducted, including
dilakukan, mencakup perlindungan spesies flora atau the protection of flora or fauna species
fauna
4) Emisi, paling sedikit memuat: 4) Emissions, at least contains:
a) Jumlah dan intensitas emisi yang dihasilkan 377-379 a) Amount and intensity of emissions produced based on
berdasarkan jenisnya the type
b) Upaya dan pencapaian pengurangan emisi yang b) Efforts and accomplishment of the emission reduction
dilakukan conducted
5) Limbah dan efluen, paling sedikit memuat: 5) Waste and effluents, at least contains:
a) Jumlah limbah dan efluen yang dihasilkan berdasarkan 382-388 a) Amount of waste and effluent produced based on the
jenis type
b) Mekanisme pengelolaan limbah dan efluen b) Mechanisms for waste and effluent management
c) Tumpahan yang terjadi (jika ada) c) Spills that occur (if any)
6) Jumlah dan materi pengaduan Lingkungan Hidup yang 393 6) Amount and material of environmental complaints
diterima dan diselesaikan received and resolved
f. Tanggung jawab pengembangan Produk dan/atau Jasa f. The responsibility for developing Sustainable Financial
Keuangan Berkelanjutan, paling sedikit memuat: Products and/or Services, at least includes:
1) Inovasi dan pengembangan Produk dan/atau Jasa 366-369 1) Innovation and development of Sustainable Financial
Keuangan Berkelanjutan Products and/or Services
2) Jumlah dan persentase produk dan jasa yang sudah 2) Number and percentage of products and services that
dievaluasi keamanannya bagi pelanggan have been evaluated for the safety of the customers
3) Dampak positif dan dampak negatif yang ditimbulkan 3) Positive and negative impacts arising from Sustainable
dari Produk dan/atau Jasa Keuangan Berkelanjutan dan Financial Products and/or Services and the distribution
proses distribusi, serta mitigasi yang dilakukan untuk process, as well as mitigation undertaken to overcome
menanggulangi dampak negatif the negative impacts
4) Jumlah produk yang ditarik kembali dan alasannya 369 4) Number of products withdrawn and their reasons
5) Survei kepuasan pelanggan terhadap Produk dan/atau 398 5) Survey of customer satisfaction with Sustainable Financial
Jasa Keuangan Berkelanjutan Products and/or Services
Verifikasi Tertulis dari Pihak Independen (jika ada) 397 Written Verification from Independent Party (if any)
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 423
Page 424
INDEKS KONTEN GRI
GRI Content Index
Pernyataan Penggunaan PT Dian Swastatika Sentosa Tbk telah melaporkan informasi yang
Statement of Use dikutip dalam indeks konten GRI untuk periode 1 Januari 2023 – 31
Desember 2023 dengan merujuk kepada Standar GRI
PT Dian Swastatika Sentosa Tbk has reported the information cited in
this GRI content index for the period of January 1, 2023 – December
31, 2023, with reference to the GRI Standards
GRI 1 yang Digunakan GRI 1: Landasan 2021 313, 314,315
GRI 1 Used GRI 1: Foundation 2021
Standar GRI Pengungkapan Lokasi
GRI Standard Disclosure Location
PENGUNGKAPAN UMUM / GENERAL DISCLOSURES
GRI 2: Rincian Organisasi
Pengungkapan Umum Organizational details 25, 58, 59, 87, 90,
2021 2-1
General Disclosures 92, 95
2021
Entitas yang dicantumkan dalam pelaporan keberlanjutan organisasi
2-2 62, 69, 106
Entities included in the organization’s sustainability reporting
Periode, frekuensi, dan titik kontak pelaporan
2-3 16, 397
Reporting period, frequency and contact point
Penyajian kembali informasi
2-4 8, 106
Restatements of information
Penjaminan eksternal
2-5 42, 142, 397
External assurance
Kegiatan, rantai nilai dan hubungan bisnis lain
2-6 86-88, 90-93, 95-98
Activities, value chain and other business relationships
Tenaga kerja
2-7 74, 75
Employees
Struktur dan komposisi tata kelola 23, 42, 44, 50, 142,
2-9 Governance structure and composition 182, 184, 203, 207,
208, 210
Pencalonan dan pemilihan badan tata kelola tertinggi 55, 181, 184, 206,
2-10 Nomination and selection of the highest governance body 207, 209, 254
Ketua badan tata kelola tertinggi
2-11 183, 209
Chair of the highest governance body
Peran badan tata kelola tertinggi dalam mengawasi manajemen dampak 10-15, 17-20, 188,
2-12 Role of the highest governance body in overseeing the management of 189, 196, 197, 216,
impacts 224
Delegasi tanggung jawab untuk mengelola dampak
2-13 43, 216
Delegation of responsibility for managing impacts
Peran badan tata kelola tertinggi dalam pelaporan keberlanjutan
2-14 323
Role of the highest governance body in sustainability reporting
Konflik kepentingan 45, 51, 55, 57-59,
2-15 Conflicts of interest 81, 103, 200, 202,
206, 227, 228, 254
Pengetahuan kolektif badan tata kelola tertinggi
2-17 198, 225
Collective knowledge of the highest governance body
Evaluasi kinerja badan tata kelola tertinggi
2-18 252
Evaluation of the performance of the highest governance body
424 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Standar GRI Pengungkapan Lokasi
GRI Standard Disclosure Location
Kebijakan remunerasi
2-19 81, 254
Remuneration policies
Proses untuk menentukan remunerasi
2-20 253-255
Process to determine remuneration
Pernyataan tentang strategi pembangunan berkelanjutan 324, 340, 346, 367,
2-22 Statement on sustainable development strategy 373
Komitmen kebijakan
2-23 35, 331, 340
Policy commitments2
Menanamkan komitmen kebijakan
2-24 35, 143-145
Embedding policy commitments
Proses untuk memperbaiki 269, 315, 331, 334,
2-25 Processes to remediate negative impacts 344, 366, 370, 371
397
Mekanisme untuk mencari nasihat dan mengemukakan masalah
2-26 269, 397
Mechanisms for seeking advice and raising concerns
Kepatuhan terhadap hukum dan peraturan
2-27 142
Compliance with laws and regulations
Asosiasi keanggotaan
2-28 23
Membership associations
Pendekatan untuk keterlibatan pemangku kepentingan
2-29 315, 316
Approach to stakeholder engagement
TOPIK MATERIAL / MATERIAL TOPICS
GRI 3: Proses untuk menentukan topik material
3-1 323
Topik Material 2021 Process to determine material topics
Material Topics 2021
Daftar topik material
3-2 323
List of material topics
Manajemen topik material 312, 316, 329, 331,
Management of material topics 332, 333, 340, 344,
3-3
346, 363, 365, 367,
371, 373, 375
PENGUNGKAPAN TOPIK SPESIFIK / DISCLOSURES OF SPECIFIC TOPICS
Aspek Ekonomi / Economic Aspects
Kinerja Ekonomi / Economic Performance
GRI 201:
Kinerja Ekonomi 2016 Nilai ekonomi langsung yang dihasilkan dan didistribusikan
201-1 329, 330, 331
Economic Performance Direct economic value generated and distributed
2016
Keberadaan Pasar / Market Presence
GRI 202: Rasio standar upah karyawan entry-level berdasarkan jenis kelamin terhadap
Keberadaan Pasar upah minimum regional
202-1 80, 332
2016 Ratios of standard entry level wage by gender compared to local minimum
Market Presence 2016 wage
Dampak Ekonomi Tidak Langsung / Indirect Economic Impacts
GRI 203:
Dampak Ekonomi
Investasi infrastruktur dan dukungan layanan
Tidak Langsung 2016 203-1 358
Infrastructure investments and services supported
Indirect Economic
Impacts 2016
Praktik Pengadaan / Procurement Practices
GRI 204:
Praktik Pengadaan
Proporsi pengeluaran untuk pemasok lokal
2016 204-1 88, 91, 93, 95
Proportion of expenditure on local suppliers
Procurement Practices
2016
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 425
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Standar GRI Pengungkapan Lokasi
GRI Standard Disclosure Location
Anti Korupsi / Anti-Corruption
GRI 205: Operasi yang dinilai risikonya berkaitan dengan korupsi
205-2 278
Anti korupsi 2016 Operations assessed for risks related to corruption
Anti-corruption 2016
Komunikasi dan pelatihan tentang kebijakan dan prosedur anti korupsi
205-2 35, 144, 270
Communication and training about anti-corruption policies and procedures
Insiden korupsi yang dikonfirmasi dan tindakan yang diambil
205-3 271
Confirmed incidents of corruption and actions taken
Aspek Sosial / Social Aspects
Standar Sosial / Social Standards
Perekrutan karyawan baru dan pergantian karyawan
401-1 74
GRI 401: New employee hires and employee turnover
Ketenagakerjaan 2016
Employment 2016 Cuti melahirkan
401-3
Parental leave
Kesehatan dan Keselamatan Kerja / Occupational Health and Safety
GRI 403: Sistem manajemen keselamatan dan kesehatan kerja
403-1 333
Kesehatan dan Occupational health and safety management system
Keselamatan Kerja
2018 Identifikasi bahaya, penilaian risiko, dan investigasi insiden
403-2 333, 336
Occupational Health Hazard identification, risk assessment, and incident investigation
and Safety 2018
Layanan kesehatan kerja
403-3 75, 331
Occupational health services
Partisipasi pekerja, konsultasi, dan komunikasi tentang K3
403-4 333, 336
Worker participation, consultation, and communication on HSE
Pelatihan pekerja mengenai keselamatan dan kesehatan kerja
403-5 333, 336
Worker training on occupational health and safety
Promosi kesehatan pekerja
403-6 342
Promotion of worker health
Pencegahan dan mitigasi dampak kesehatan dan keselamatan kerja yang
terkait langsung dengan hubungan bisnis
403-7 333, 335
Prevention and mitigation of occupational health and safety impacts directly
linked by business relationships
Kecelakaan dan hari hilang
403-9 75
Accidents and days lost
Pelatihan dan Pendidikan / Training and Education
GRI 404: Rata-rata jam pelatihan per tahun per karyawan
404-1 77
Pelatihan dan Average hours of training per year per employee
Pendidikan 2016
Training and Education Program untuk meningkatkan keterampilan karyawan dan program bantuan
2016 404-2 peralihan 77, 331
Programs for upgrading employee skills and transition assistance programs
Keanekaragaman dan Kesempatan Setara / Diversity and Equal Opportunity
GRI 405:
Keanekaragaman dan
Kesempatan Setara Keanekaragaman badan tata kelola dan karyawan
405-1 73, 74, 75, 331
2016 Diversity of governance bodies and employees
Diversity and Equal
Opportunity 2016
Masyarakat Lokal / Local Communities
GRI 413: Operasi dengan keterlibatan masyarakat lokal, penilaian dampak, dan
Masyarakat Lokal 2016 program pengembangan
413-1 346
Local Communities Operations with local community engagement, impact assessments, and
2016 development programs
Aspek Lingkungan / Environmental Aspects
Energi / Energy
426 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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Standar GRI Pengungkapan Lokasi
GRI Standard Disclosure Location
GRI 302: Konsumsi energi dalam organisasi
302-1 374
Energi 2016 Energy consumption within the organization
Energy 2016
Intensitas energi
302-3 374
Energy intensity
Pengurangan konsumsi energi
302-4 374
Reduction of energy consumption
Pengurangan pada energi yang dibutuhkan untuk produk dan jasa
302-5 374
Reduction in the energy required for products and services
Air dan Efluen / Water and Effluents
GRI 303: Manajemen dampak yang berkaitan dengan pembuangan air
303-2 385
Air dan Efluen 2018 Management of water discharge-related impacts
Water and Effluents
2018 Pengambilan air
303-3 387
Water intake
Pembuangan air
303-4 387
Water disposal
Keanekaragaman Hayati / Biodiversity
GRI 304: Daftar Merah Spesies IUCN dan daftar konservasi spesies nasional dengan
Keanekaragaman habitat di area yang terkena dampak operasi
304-4
Hayati 2016 IUCN Red List species and national conservation list species with habitats in
Biodiversity 2016 areas affected by operations
Emisi / Emissions
GRI 305: Emisi GRK (Cakupan 1) langsung
305-1 377, 378
Emisi 2016 Direct (Scope 1) GHG emissions
Emissions 2016
Emisi GRK (Cakupan 2) tidak langsung
305-2 377, 378
Indirect (Scope 2) GHG emissions
Emisi GRK (Cakupan 3) tidak langsung lainnya
305-3 377
Other indirect (Scope 3) GHG emissions
Intensitas emisi GRK
305-4 377
GHG emissions intensity
Pengurangan emisi GRK
305-5 377
GHG emission reduction
Nitrogen oksida (NOx), sulfur oksida (SOx), dan emisi udara signifikan lainnya
305-7 377 379, 380
Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
Limbah / Waste
GRI 306: Timbulan limbah dan dampak-dampak yang signifikan terkait limbah
306-1 382
Limbah 2020 Waste generation and significant waste-related impacts
Waste 2020
Nitrogen oksida (NOX), sulfur oksida (SOX), dan emisi udara signifikan
lainnya
306-2 382
Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air
emissions
Timbulan limbah
306-3 382, 383
Waste generated
Limbah yang dialihkan dari pembuangan akhir
306-4 382
Waste diverted from disposal
Limbah yang dikirimkan ke pembuangan akhir
306-5 382
Waste directed to disposal
Keanekaragaman Hayati / Biodiversity
GRI 304: Lokasi operasi yang dimiliki, disewa, dikelola, atau berdekatan dengan,
Keanekaragaman Kawasan lindung dan kawasan dengan nilai keanekaragaman hayati tinggi
Hayati 2016 304-1 di luar kawasan lindung 388, 391
Biodiversity 2016 Operating locations owned, leased, managed by, or adjacent to, Protected
areas and areas of high biodiversity value outside protected areas
Dampak signifikan dari kegiatan, produk, dan jasa pada keanekaragaman
304-2 hayati 388, 391
Significant impact of activities, products, and services on biodiversity
Habitat yang dilindungi atau direstorasi
304-3 390, 391
Habitats protected or restored
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 427
Page 428
[ACGS C.1.6.] [ACGS D.8.3.]
Surat Pernyataan Anggota Dewan Komisaris
Tentang Tanggung Jawab atas Laporan Tahunan 2023
PT Dian Swastatika Sentosa Tbk
Statement of Responsibility for The Annual Report 2023
by the Members of the Board of Commissioners of
PT Dian Swastatika Sentosa Tbk
Kami yang bertanda tangan di bawah ini menyatakan bahwa We, the undersigned below hereby state that all material
semua informasi material dalam Laporan Tahunan PT Dian information has been fully disclosed in the Annual Report
Swastatika Sentosa Tbk tahun buku 2023 telah dimuat secara 2023 of PT Dian Swastatika Sentosa Tbk and we assume full
lengkap dan kami bertanggung jawab penuh atas kebenaran isi responsibility for the accuracy of the contents of the Annual
Laporan Tahunan Perseroan. Report of the Company.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully.
Jakarta, 30 April 2024 Jakarta, April 30, 2024
Dewan Komisaris
The Board of Commissioners
Franky Oesman Widjaja
Presiden Komisaris
President Commissioner
Dr.-Ing. Evita Herawati Legowo Dr. Robert Arthur Simanjuntak
Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner
Ir. F.X. Sutijastoto, M.A. Dr. Hendrikus Passagi, S.Sos., S.H., M.H., M.Sc.
Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner
428 PT Dian Swastatika Sentosa Tbk - Laporan Tahunan 2023
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[ACGS C.1.6.] [ACGS D.8.3.]
Surat Pernyataan Anggota Direksi
Tentang Tanggung Jawab atas Laporan Tahunan 2023
PT Dian Swastatika Sentosa Tbk
Statement of Responsibility for The Annual Report 2023
by the Members of the Board of Directors of
PT Dian Swastatika Sentosa Tbk
Kami yang bertanda tangan di bawah ini menyatakan bahwa We, the undersigned below hereby state that all material
semua informasi material dalam Laporan Tahunan PT Dian information has been fully disclosed in the Annual Report
Swastatika Sentosa Tbk tahun buku 2023 telah dimuat secara 2023 of PT Dian Swastatika Sentosa Tbk and we assume full
lengkap dan kami bertanggung jawab penuh atas kebenaran isi responsibility for the accuracy of the contents of the Annual
Laporan Tahunan Perseroan. Report of the Company.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully.
Jakarta, 30 April 2024 Jakarta, April 30, 2024
Direksi
The Board of Directors
Lay Krisnan Cahya Lokita Prasetya
Presiden Direktur Wakil Presiden Direktur
President Director Vice President Director
Hermawan Tarjono Handhianto Suryo Kentjono
Direktur Direktur
Director Director
Daniel Cahya Alex Sutanto
Direktur Direktur
Director Director
PT Dian Swastatika Sentosa Tbk - 2023 Annual Report 429
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak/and Its Subsidiaries Laporan Keuangan Konsolidasian/ Consolidated Financial Statements Pada Tanggal 31 Desember 2023 dan 2022 dan 1 Januari 2022/31 Desember 2021 serta untuk Tahun-tahun yang Berakhir 31 Desember 2023 dan 2022/ As of December 31, 2023 and 2022 and January 1, 2022/December 31, 2021 and for the Years Ended December 31, 2023 and 2022
Page 431
PT Dian Swastatika Sentosa Tbk dan Entitas Anak/and Its Subsidiaries
Daftar Isi/Table of Contents
Halaman/
Page
Laporan Auditor Independen/Independent Auditors’ Report
Surat Pernyataan Direksi tentang Tanggung Jawab atas Laporan Keuangan Konsolidasian
PT Dian Swastatika Sentosa Tbk dan Entitas Anak pada Tanggal 31 Desember 2023 dan
2022 dan 1 Januari 2022/31 Desember 2021 serta untuk Tahun-tahun yang Berakhir
31 Desember 2023 dan 2022/
The Directors’ Statement on the Responsibility for the Consolidated Financial Statements of
PT Dian Swastatika Sentosa Tbk and Its Subsidiaries as of December 31, 2023 and 2022 and
January 1, 2022/December 31, 2021 and for the Years Ended December 31, 2023 and 2022
LAPORAN KEUANGAN KONSOLIDASIAN - Pada Tanggal 31 Desember 2023 dan 2022 dan
1 Januari 2022/31 Desember 2021 serta untuk Tahun-tahun yang Berakhir
31 Desember 2023 dan 2022/
CONSOLIDATED FINANCIAL STATEMENTS - As of December 31, 2023 and 2022 and January
1, 2022/December 31, 2021 and for the Years Ended December 31, 2023 and 2022
Laporan Posisi Keuangan Konsolidasian/
Consolidated Statements of Financial Position 1
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian/
Consolidated Statements of Profit or Loss and Other Comprehensive Income 3
Laporan Perubahan Ekuitas Konsolidasian/
Consolidated Statements of Changes in Equity 4
Laporan Arus Kas Konsolidasian/
Consolidated Statements of Cash Flows 5
Catatan atas Laporan Keuangan Konsolidasian/
Notes to Consolidated Financial Statements 6
Page 432
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Laporan Posisi Keuangan Konsolidasian Consolidated Statements of Financial Position
31 Desember 2023 dan 2022 dan 1 Januari 2022/31 Desember 2021 December 31, 2023 and 2022 and January 1, 2022/December 31, 2021
(Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain) (Figures are Presented in United States Dollar, unless Otherwise Stated)
Disajikan Kembali/As Restated
(Catatan/Note 43)
1 Januari 2022/
31 Desember 2021/
Catatan/ 31 Desember/December 31 , January 1, 2022/
Notes 2023 2022 December 31, 2021
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 4 617.327.211 1.084.680.519 521.356.411 Cash and cash equivalents
Investasi jangka pendek 5 40.426.538 38.004.855 87.264.125 Short-term investments
Piutang usaha 6 Trade accounts receivable
Pihak berelasi 36 60.288.120 62.239.187 81.873.416 Related parties
Pihak ketiga - setelah dikurangi cadangan kerugian penurunan Third parties - net of allowance for impairment of
nilai sebesar US$ 11.201.098, US$ 10.845.097 US$ 11,201,098, US$ 10,845,097
dan US$ 12.082.488 masing-masing pada tanggal and US$ 12,082,488 as of December 31, 2023 and 2022
31 Desember 2023 dan 2022 dan 1 Januari 2022/31 Desember 2021 283.601.033 470.362.620 173.034.107 and January 1, 2022/December 31, 2021, respectively
Piutang lain-lain 7 Other receivables
Pihak berelasi - setelah dikurangi cadangan kerugian penurunan Related parties - net of allowance for impairment of
nilai sebesar US$ 48.651, US$ 47.677 dan US$ 52.561 US$ 48,651, US$ 47,677 and US$ 52,561 as of
masing-masing pada tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022 and
dan 1 Januari 2022/31 Desember 2021 36 1.174.838 1.029.896 12.530.489 January 1, 2022/December 31, 2021, respectively
Pihak ketiga - setelah dikurangi cadangan kerugian penurunan Third parties - net of allowance for impairment of
nilai sebesar US$ 563.886, US$ 881.824 US$ 563,886, US$ 881,824 and US$ 2,933,276 as of
dan US$ 2.933.276 masing-masing pada tanggal December 31, 2023 and 2022 and
31 Desember 2023 dan 2022 dan 1 Januari 2022/31 Desember 2021 36.055.799 63.453.965 51.986.133 January 1, 2022/December 31, 2021, respectively
Persediaan - setelah dikurangi cadangan kerugian penurunan Inventories - net of allowance for decline in value of
nilai sebesar US$ 26.900, US$ 88.197 dan US$ 90.688 US$ 26,900, US$ 88,197 and US$ 90,688 as of
masing-masing pada tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022 and
dan 1 Januari 2022/31 Desember 2021 8 101.829.442 282.508.752 79.885.769 January 1, 2022/December 31, 2021, respectively
Uang muka 9 40.807.466 58.495.123 49.784.517 Advances
Pajak dibayar dimuka 106.992.989 92.046.701 30.636.065 Prepaid taxes
Biaya dibayar dimuka 12.520.301 27.796.785 21.095.396 Prepaid expenses
Aset lancar lainnya 81.715.970 83.187.156 32.552.417 Other current assets
Jumlah Aset Lancar 1.382.739.707 2.263.805.559 1.141.998.845 Total Current Assets
ASET TIDAK LANCAR NONCURRENT ASSETS
Piutang lain-lain jangka panjang 10 Long-term other receivables
Pihak berelasi 36 - 7.492.987 15.226.920 Related parties
Pihak ketiga - setelah dikurangi cadangan kerugian penurunan Third parties - net of allowance for impairment of
nilai sebesar nihil, US$ 28.165.744 dan US$ 28.165.744 nil, US$ 28,165,744 and US$ 28,165,744
masing-masing pada tanggal 31 Desember 2023 dan 2022 as of December 31, 2023 and 2022 and
dan 1 Januari 2022/31 Desember 2021 85.972.122 49.827.215 1.150.449 January 1, 2022/December 31, 2021, respectively
Biaya dibayar dimuka jangka panjang 27.404.777 32.164.556 33.311.257 Long-term prepaid expenses
Taksiran tagihan pajak 34 16.570.205 9.560.907 13.442.733 Estimated claims for tax refund
Investasi jangka panjang 11 549.326.132 819.632.072 719.618.421 Long-term investments
Goodwill 12 24.551.679 44.576.833 79.276.833 Goodwill
Aset pajak tangguhan 34 28.831.234 20.946.408 24.957.283 Deferred tax assets
Properti investasi - setelah dikurangi akumulasi penyusutan sebesar Investment properties - net of accumulated depreciation of
US$ 700.377, US$ 655.667 dan US$ 655.982 US$ 700,377, US$ 655,667 and US$ 655,982
masing-masing pada tanggal 31 Desember 2023 dan 2022 as of December 31, 2023 and 2022 and
dan 1 Januari 2022/31 Desember 2021 13 3.631.488 3.676.198 4.053.600 January 1, 2022/December 31, 2021, respectively
Aset tetap - setelah dikurangi akumulasi penyusutan dan cadangan Property, plant and equipment - net of accumulated depreciation and
kerugian penurunan nilai masing-masing sebesar US$ 355.375.260 and allowance for impairment of US$ 355,375,260 and
dan US$ 753.320 pada tanggal 31 Desember 2023 dan akumulasi US$ 753,320 as of December 31, 2023, respectively
penyusutan dan cadangan kerugian penurunan nilai masing-masing and accumulated depreciation and allowance for impairment of
sebesar US$ 539.921.774 dan US$ 3.579.902 pada tanggal US$ 539,921,774 and US$ 3,579,902 as of December 31, 2022,
31 Desember 2022, dan akumulasi penyusutan dan cadangan respectively, and accumulated depreciation and allowance for
kerugian penurunan nilai masing-masing sebesar US$ 350.440.119 impairment of US$ 350,440,119 and US$ 3,655,541 as of
dan US$ 3.655.541 pada tanggal 1 Januari 2022/31 Desember 2021 14 549.897.931 1.541.716.830 492.729.561 January 1, 2022/December 31, 2021, respectively
Aset pertambangan - setelah dikurangi akumulasi amortisasi sebesar Mine properties - net of accumulated amortization of
US$ 187.597.942, US$ 264.307.876 dan US$ 169.703.534 US$ 187,597,942, US$ 264,307,876 and US$ 169,703,534
masing-masing pada tanggal 31 Desember 2023 dan 2022 as of December 31, 2023 and 2022 and
dan 1 Januari 2022/31 Desember 2021 15 275.861.998 1.576.615.046 434.799.766 January 1, 2022/December 31, 2021, respectively
Aset biologis 16 - 9.059.300 7.376.000 Biological assets
Aset takberwujud - setelah dikurangi akumulasi amortisasi sebesar Intangible assets - net of accumulated amortization of
US$ 9.025.905, US$ 6.796.653 dan US$ 4.782.155 US$ 9,025,905, US$ 6,796,653 and US$ 4,782,155
masing-masing pada tanggal 31 Desember 2023 dan 2022 as of December 31, 2023 and 2022 and
dan 1 Januari 2022/31 Desember 2021 17 13.732.618 11.679.779 13.426.189 January 1, 2022/December 31, 2021, respectively
Aset tidak lancar lain-lain 18 104.753.126 106.427.587 99.752.699 Other noncurrent assets
Jumlah Aset Tidak Lancar 1.680.533.310 4.233.375.718 1.939.121.711 Total Noncurrent Assets
JUMLAH ASET 3.063.273.017 6.497.181.277 3.081.120.556 TOTAL ASSETS
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
-1-
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Laporan Posisi Keuangan Konsolidasian Consolidated Statements of Financial Position
31 Desember 2023 dan 2022 dan 1 Januari 2022/31 Desember 2021 December 31, 2023 and 2022 and January 1, 2022/December 31, 2021
(Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain) (Figures are Presented in United States Dollar, unless Otherwise Stated)
Disajikan Kembali/As Restated
(Catatan/Note 43)
1 Januari 2022/
31 Desember 2021/
Catatan/ 31 Desember/December 31 , January 1, 2022/
Notes 2023 2022 December 31, 2021
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank dan lembaga keuangan jangka pendek 19 258.034.280 54.457.215 91.856.688 Short-term loans from banks and financial institution
Utang usaha 20 Trade accounts payable
Pihak berelasi 36 5.051.268 15.074.131 10.381.482 Related parties
Pihak ketiga 359.326.755 361.765.842 194.018.873 Third parties
Utang lain-lain 21 Other accounts payable
Pihak berelasi 36 223.776 494.546 5.780.675 Related parties
Pihak ketiga 61.574.966 74.059.021 67.489.825 Third parties
Uang muka pelanggan 9.841.007 92.387.953 22.809.818 Advances from customers
Pendapatan diterima dimuka 5.532.309 3.856.448 3.501.312 Unearned revenues
Utang pajak 22 11.952.302 259.429.290 86.821.824 Taxes payable
Beban akrual 23 42.736.347 382.017.485 97.425.843 Accrued expenses
Liabilitas jangka panjang yang akan
jatuh tempo dalam waktu satu tahun: Current portion of long-term liabilities:
Utang bank dan lembaga keuangan jangka panjang 24 69.553.294 358.561.428 88.098.221 Long-term loans from banks and financial institutions
Liabilitas sewa pembiayaan 1.840.571 64.235.567 3.155.667 Lease liabilities
Utang jangka panjang lainnya 24 - 1.099.374 1.731.887 Other long-term payables
Jumlah Liabilitas Jangka Pendek 825.666.875 1.667.438.300 673.072.115 Total Current Liabilities
LIABILITAS JANGKA PANJANG NONCURRENT LIABILITIES
Utang lain-lain jangka panjang - pihak ketiga 21 99.302 148.089.014 9.218.382 Long-term other accounts payable - third parties
Liabilitas pajak tangguhan 34 23.128.132 249.439.522 83.649.262 Deferred tax liabilities
Liabilitas imbalan kerja jangka panjang 33 9.955.839 8.730.416 12.074.342 Long-term employee benefits liabilities
Liabilitas jangka panjang - setelah dikurangi
bagian yang akan jatuh tempo dalam
waktu satu tahun: Long-term liabilities - net of current portion:
Utang bank dan lembaga keuangan jangka panjang 24 475.318.838 615.034.022 166.023.034 Long-term loans from banks and financial institutions
Senior Secured Notes 24 - 338.226.226 274.429.679 Senior Secured Notes
Liabilitas sewa pembiayaan 2.128.120 201.505.051 4.055.740 Lease liabilities
Utang jangka panjang lainnya 24 - 3.974.770 4.872.304 Other long-term payables
Liabilitas jangka panjang lainnya 6.160.725 206.758.609 32.468.579 Other noncurrent liabilities
Jumlah Liabilitas Jangka Panjang 516.790.956 1.771.757.630 586.791.322 Total Noncurrent Liabilities
JUMLAH LIABILITAS 1.342.457.831 3.439.195.930 1.259.863.437 TOTAL LIABILITIES
EKUITAS EQUITY
Ekuitas yang Dapat Diatribusikan kepada Equity Attributable to Owners
Pemilik Entitas Induk of the Parent Company
Modal saham - nilai nominal Rp 250 per saham Capital stock - Rp 250 par value per share
Modal dasar - 2.400.000.000 saham Authorized - 2,400,000,000 shares
Modal ditempatkan dan disetor -
770.552.320 saham 26 72.498.628 72.498.628 72.498.628 Issued and paid-up - 770,552,320 shares
Tambahan modal disetor - bersih 27 (607.405.343) 10.531.355 10.531.355 Additional paid-in capital - net
Saham treasuri 26 (483.790.806) - - Treasury stock
Selisih nilai transaksi dengan kepentingan Difference in value arising from transactions
nonpengendali 543.030.350 582.976.550 549.265.521 with non-controlling interests
Keuntungan (kerugian) yang belum direalisasi atas kenaikan Unrealized gain (loss) on increase (decrease) in
(penurunan) nilai wajar investasi yang diukur pada fair value of investments at fair value through
nilai wajar melalui penghasilan komprehensif lain 11 (30.558.475) (41.691.240) 87.984.990 other comprehensive income
Foreign exchange differences arising from
Selisih kurs penjabaran laporan keuangan (79.765.896) (60.478.500) (54.017.366) financial statements translation
Cadangan opsi saham 238.830 1.805.281 1.809.023 Share option reserve
Cadangan lindung nilai - (47.480.940) (31.154.847) Hedging reserve
Revaluation increment in value of
Selisih revaluasi aset tetap 14 160.196.171 160.196.171 160.196.171 property, plant and equipment
Saldo laba Retained earnings
Telah ditentukan penggunaannya 28 1.100.000 1.000.000 900.000 Appropriated
Belum ditentukan penggunaannya 1.807.881.073 1.393.309.981 800.576.678 Unappropriated
Jumlah 1.383.424.532 2.072.667.286 1.598.590.153 Total
Kepentingan Nonpengendali 29 337.390.654 985.318.061 222.666.966 Non-controlling Interests
JUMLAH EKUITAS 1.720.815.186 3.057.985.347 1.821.257.119 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 3.063.273.017 6.497.181.277 3.081.120.556 TOTAL LIABILITIES AND EQUITY
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian Consolidated Statements of Profit or Loss and Other Comprehensive Income
Untuk Tahun-tahun yang Berakhir 31 Desember 2023 dan 2022 For the Years Ended December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain) (Figures are Presented in United States Dollar, unless Otherwise Stated)
Disajikan Kembali/
As Restated
Catatan/ (Catatan/Note 43)
2023 Notes 2022
PENDAPATAN USAHA 5.014.659.972 30 5.956.105.798 REVENUES
BEBAN POKOK PENJUALAN 2.942.400.531 31 3.318.073.368 COST OF REVENUES
LABA KOTOR 2.072.259.441 2.638.032.430 GROSS PROFIT
BEBAN USAHA 32 OPERATING EXPENSES
Beban penjualan 506.572.541 498.320.021 Selling expenses
Beban umum dan administrasi 310.477.954 361.813.656 General and administrative expenses
Beban eksplorasi 421.234 767.675 Exploration costs
Jumlah Beban Usaha 817.471.729 860.901.352 Total Operating Expenses
LABA USAHA 1.254.787.712 1.777.131.078 OPERATING PROFIT
PENGHASILAN (BEBAN) LAIN-LAIN OTHER INCOME (EXPENSES)
Pendapatan bunga 42.939.142 24.584.143 Interest income
Keuntungan (kerugian) selisih kurs mata uang asing - bersih 17.339.004 (880.076) Gain (loss) on foreign exchange - net
Ekuitas pada rugi bersih investasi (13.656.221) (1.289.255) Share in net losses of investees
Beban bunga (107.457.610) (158.888.223) Interest expense
Lain-lain - bersih (12.882.341) (40.309.454) Others - net
Beban Lain-lain - Bersih (73.718.026) (176.782.865) Other Expenses - Net
LABA SEBELUM PAJAK 1.181.069.686 1.600.348.213 PROFIT BEFORE TAX
BEBAN PAJAK (PENGHASILAN) 34 TAX EXPENSE (BENEFIT)
Kini 325.926.887 496.375.868 Current
Tangguhan (10.170.720) (194.191.249) Deferred
Jumlah Beban Pajak - Bersih 315.756.167 302.184.619 Tax Expense - Net
LABA TAHUN BERJALAN 865.313.519 1.298.163.594 PROFIT FOR THE YEAR
PENGHASILAN (RUGI) KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME (LOSS)
Items that will be not be reclassified subsequently
Pos yang tidak akan direklasifikasi ke laba rugi to profit and loss
Pengukuran kembali liabilitas imbalan pasti (729.551) 33 (32.808) Remeasurement of defined benefit liability
Pajak sehubungan dengan pos yang tidak Tax relating to items that will not be reclassified
akan direklasifikasi ke laba rugi 159.436 34 40.306 subsequently to profit and loss
Investasi yang diukur pada nilai wajar melalui penghasilan Investments at fair value through other
komprehensif lain comprehensive income
Kerugian yang belum direalisasi atas perubahan Unrealized loss on change in fair value
nilai wajar selama tahun berjalan (417.206) (129.561.840) during the year
Pos yang akan direklasifikasi ke laba rugi Items that will be reclassified subsequently to profit and loss
Foreign exchange differences arising from
Selisih kurs penjabaran laporan keuangan (18.001.451) 100.139 financial statements translation
Ekuitas pada keuntungan (kerugian) komprehensif lain Share of other comprehensive income (loss)
ventura bersama 44.485.500 (19.415.682) of a joint venture
PENGHASILAN (RUGI) KOMPREHENSIF LAIN - SETELAH PAJAK 25.496.728 (148.869.885) OTHER COMPREHENSIVE INCOME (LOSS) - NET OF TAX
JUMLAH PENGHASILAN KOMPREHENSIF TAHUN BERJALAN 890.810.247 1.149.293.709 TOTAL COMPREHENSIVE INCOME FOR THE YEAR
Laba tahun berjalan yang teratribusikan pada: Profit for the year attributable to:
Pemilik entitas induk 426.179.191 589.897.321 Owners of the Parent Company
Kepentingan nonpengendali 439.134.328 708.266.273 Non-controlling interests
865.313.519 1.298.163.594
Penghasilan komprehensif yang
teratribusikan kepada: Comprehensive income attributable to:
Pemilik entitas induk 454.001.087 449.958.692 Owners of the Parent Company
Kepentingan nonpengendali 436.809.160 29 699.335.017 Non-controlling interests
890.810.247 1.149.293.709
LABA BERSIH PER SAHAM DASAR DIATRIBUSIKAN EARNINGS PER SHARE ATTRIBUTABLE
KEPADA PEMILIK ENTITAS INDUK 0,59 35 0,77 TO OWNERS OF THE PARENT COMPANY
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Laporan Perubahan Ekuitas Konsolidasian Consolidated Statements of Changes in Equity
Untuk Tahun-tahun yang Berakhir 31 Desember 2023 dan 2022 For the Years Ended December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain) (Figures are Presented in United States Dollar, unless Otherwise Stated)
`
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/Equity Attributable to the Owners of the Parent Company
Keuntungan (Kerugian)
yang belum
Direalisasi atas
Kenaikan (Penurunan)
Selisih Nilai Wajar
Nilai Investasi yang
Transaksi Diukur pada Nilai Wajar
Dengan melalui Penghasilan Selisih Kurs Selisih
Kepentingan Komprehensif Lain/ Penjabaran Revaluasi
Nonpengendali/ Unrealized Gain (Loss) Laporan Aset Tetap/
Modal Saham Tambahan Difference on Increase (Decrease) Keuangan/ Revaluation
Ditempatkan Modal in Value Arising in Changes in Fair Value Foreign Exchange Increment
dan Disetor/ Disetor- Bersih/ from of Investments Differences Cadangan Cadangan in Value Saldo Laba/Retained Earnings Kepentingan
Issued and Additional Transactions with at Fair Value Arising from Opsi Saham/ Lindung Nilai/ of Property, Telah Ditentukan Belum Ditentukan Nonpengendali/
Catatan/ Paid Up Paid-in Saham treasuri/ Non-controlling through Other Financial Statements Share Option Hedging Plant and Penggunaannya/ Penggunaannya/ Jumlah/ Non-controlling Jumlah Ekuitas/
Notes Capital Stock Capital - Net Treasury stock Interests Comprehensive Income Translation Reserve Reserve Equipment Appropriated Unappropriated Total Interests Total Equity
Saldo pada tanggal 1 Januari 2022 Balance as of January 1, 2022
sebelum penyajian kembali 72.498.628 10.531.355 - 549.265.521 87.984.990 (54.035.317) 1.809.023 (31.154.847) 76.205.323 900.000 813.537.617 1.527.542.293 222.666.966 1.750.209.259 before restatement
Dampak penyesuaian tahun lalu 43 - - - - - 17.951 - - 83.990.848 - (12.960.939) 71.047.860 - 71.047.860 Prior period adjustments
Saldo pada tanggal 1 Januari 2022 Balance as of January 1, 2022
setelah penyajian kembali 72.498.628 10.531.355 - 549.265.521 87.984.990 (54.017.366) 1.809.023 (31.154.847) 160.196.171 900.000 800.576.678 1.598.590.153 222.666.966 1.821.257.119 after restatement
Penghasilan (rugi) komprehensif: Comprehensive income (loss):
Laba tahun berjalan - - - - - - - - - - 589.897.321 589.897.321 708.266.273 1.298.163.594 Profit for the year
Penghasilan (rugi) komprehensif lain - - - - (124.070.835) 384.129 - (16.326.093) - - 74.170 (139.938.629) (8.931.256) (148.869.885) Other comprehensive income (loss)
Jumlah penghasilan (rugi) komprehensif - - - - (124.070.835) 384.129 - (16.326.093) - - 589.971.491 449.958.692 699.335.017 1.149.293.709 Total comprehensive income (loss)
Dampak perubahan dalam mata uang fungsional
entitas anak 1c - - - - 355.316 (6.845.263) (3.742) - - - (3.098.899) (9.592.588) (9.662.312) (19.254.900) Effects of change in functional currency of subsidiaries
Pencadangan saldo laba 28 - - - - - - - - - 100.000 (100.000) - - - Appropriation of retained earnings
Reklasifikasi akumulasi keuntungan atas kenaikan Reclassification of cumulative gain on increase
nilai wajar investasi yang diukur pada nilai wajar in fair value of investments at fair value
melalui penghasilan komprehensif lain through other comprehensive income to
ke saldo laba pada tanggal penjualan - - - - (5.960.711) - - - - - 5.960.711 - - - retained earning upon disposal
Peningkatan modal saham entitas anak Paid-up capital of a subsidiary
dari kepentingan nonpengendali - - - 2.141.570 - - - - - - - 2.141.570 275.315.984 277.457.554 from non-controlling interests
Kepentingan nonpengendali dari akuisisi entitas anak 1c - - - - - - - - - - - - 381.584.081 381.584.081 Non-controlling interests from acquisition of subsidiaries
Perubahan kepemilikan pada entitas anak yang tidak Changes in ownership interest of subsidiaries without
mengakibatkan kehilangan pengendalian 1c - - - 31.569.459 - - - - - - - 31.569.459 (301.965.827) (270.396.368) loss in control
Dividen entitas anak kepada kepentingan Dividend of subsidiaries to
nonpengendali 1c - - - - - - - - - - - - (281.955.848) (281.955.848) non-controlling interests
Saldo pada tanggal 31 Desember 2022 72.498.628 10.531.355 - 582.976.550 (41.691.240) (60.478.500) 1.805.281 (47.480.940) 160.196.171 1.000.000 1.393.309.981 2.072.667.286 985.318.061 3.057.985.347 Balance as of December 31, 2022
Penghasilan (rugi) komprehensif: Comprehensive income (loss):
Laba tahun berjalan - - - - - - - - - - 426.179.191 426.179.191 439.134.328 865.313.519 Profit for the year
Penghasilan (rugi) komprehensif lain - - - - 88.203 (19.287.396) - 47.480.940 - - (459.851) 27.821.896 (2.325.168) 25.496.728 Other comprehensive income (loss)
Jumlah penghasilan (rugi) komprehensif - - - - 88.203 (19.287.396) - 47.480.940 - - 425.719.340 454.001.087 436.809.160 890.810.247 Total comprehensive income (loss)
Dividen entitas anak kepada kepentingan Dividend of subsidiaries to
nonpengendali 1c - - - - - - - - - - - - (207.414.223) (207.414.223) non-controlling interests
Perolehan kembali modal saham 26 - - (483.790.806) - - - - - - - - (483.790.806) - (483.790.806) Reacquisition of capital stock
Pelepasan entitas anak 1c - (617.936.698) - - 15.395.502 - 3.686 - - - (15.399.188) (617.936.698) (859.892.940) (1.477.829.638) Disposal of subsidiaries
Pembayaran akusisi saham entitas anak dari
kepentingan nonpengendali yang tidak Acquisition of noncontrolling interests of shares
mengakibatkan kehilangan pengendalian - - - (39.883.396) - - - - - - - (39.883.396) (23.429.404) (63.312.800) in a subsidiary without a change in control
Pencadangan saldo laba 28 - - - - - - - - - 100.000 (100.000) - - - Appropriation of retained earnings
Peningkatan modal saham entitas anak Paid-up capital of a subsidiary
dari kepentingan nonpengendali - - - (62.804) - - - - - - - (62.804) 6.000.000 5.937.196 from non-controlling interests
Bagian atas opsi saham entitas asosiasi - - - - - - (1.570.137) - - - - (1.570.137) - (1.570.137) Share option reserve of an associate
Reklasifikasi akumulasi keuntungan atas kenaikan Reclassification of cumulative gain on increase
nilai wajar investasi yang diukur pada nilai wajar in fair value of investments at fair value
melalui penghasilan komprehensif lain through other comprehensive income to
ke saldo laba pada tanggal penjualan - - - - (4.350.940) - - - - - 4.350.940 - - - retained earning upon disposal
Saldo pada tanggal 31 Desember 2023 72.498.628 (607.405.343) (483.790.806) 543.030.350 (30.558.475) (79.765.896) 238.830 - 160.196.171 1.100.000 1.807.881.073 1.383.424.532 337.390.654 1.720.815.186 Balance as of December 31, 2023
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
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Page 445
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Laporan Arus Kas Konsolidasian Consolidated Statements of Cash Flows
Untuk Tahun-tahun yang Berakhir 31 Desember 2023 dan 2022 For the Years Ended December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain) (Figures are Presented in United States Dollar, unless Otherwise Stated)
Catatan/
Notes 2023 2022
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Penerimaan dari pelanggan 4.901.750.269 6.111.337.068 Cash receipts from customers
Pembayaran kepada: Cash paid to:
Kontraktor dan pemasok (2.644.317.481) (2.858.697.854) Contractor and supplier
Karyawan (150.097.486) (174.965.328) Employees
Lainnya (723.946.591) (660.099.663) Others
Kas diperoleh dari operasi 1.383.388.711 2.417.574.223 Net cash generated from operations
Pembayaran pajak penghasilan badan (352.299.105) (325.338.705) Payments of corporate income tax
Kas Bersih Diperoleh dari Aktivitas Operasi 1.031.089.606 2.092.235.518 Net Cash Provided by Operating Activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
Penerimaan dari pelepasan investasi entitas anak 1c 275.423.627 - Proceeds from sale of investment in a subsidiaries
Dampak pelepasan entitas anak 1c (692.754.301) - Effect of disposal subsidiaries
Penurunan (kenaikan) bersih investasi jangka panjang 146.350.899 (240.742.346) Net decrease (increase) in long-term investments
Penerimaan bunga 42.939.142 24.584.143 Interest received
Pembayaran uang muka ganti rugi lahan (252.065) (778.315) Payments of advances for land compensation
Penerimaan (penempatan) bersih investasi jangka pendek (3.030.417) 49.121.540 Net proceeds (placement in) short-term investments
Perolehan aset takberwujud 17 (4.249.995) (406.438) Acquisitions of intangible assets
Penempatan dalam dana yang dibatasi pencairannya (6.699.791) (6.834.965) Placements in restricted fund
Kenaikan piutang lain-lain (7.463.309) (33.393.992) Increase in other receivables
Perubahan dalam aset lain-lain (40.663.041) (7.435.654) Changes in other assets
Penambahan aset pertambangan 15 (72.059.721) (50.968.780) Addition in mine properties
Perolehan aset tetap 14, 41 (229.571.591) (135.710.210) Acquisitions of property, plant and equipment
Penambahan aset biologis 16 - (677.492) Addition in biological assets
Pembayaran imbalan yang ditangguhkan 1c - (100.000.000) Payment of deferred consideration
Pembayaran atas akuisisi entitas anak setelah Payment for acquisition of a subsidiary net of cash and cash
dikurangi saldo kas dan setara kas pada tanggal akuisisi 1c - (1.223.351.896) equivalent balance at the acquisition date
Kas Bersih Digunakan untuk Aktivitas Investasi (592.030.563) (1.726.594.405) Net Cash Used in Investing Activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Penerimaan (pembayaran) utang bank dan Proceed from (payment of) short-term loans from banks
lembaga keuangan jangka pendek - bersih 42 211.489.976 (35.013.685) and financial institution - net
Peningkatan modal saham entitas anak dari Paid-up capital of subsidiaries from
kepentingan nonpengendali 6.000.000 277.457.554 non-controlling interests
Pembelian kembali modal saham 26 (483.790.806) - Payment for repurchase shares of stock
Utang bank dan lembaga keuangan jangka panjang 42 Long-term loan from banks and financial institution
Penerimaan 489.723.113 1.014.301.695 Proceeds
Pembayaran (710.350.600) (273.412.743) Payments
Pembayaran dividen entitas anak kepada kepentingan
nonpengendali 1c (208.409.582) (323.257.902) Dividends of subsidiaries paid to non-controlling interests
Pembayaran bunga (93.692.529) (176.454.780) Payment of interest
Pembayaran akusisi saham entitas anak dari
kepentingan nonpengendali yang tidak mengakibatkan Acquisition of noncontrolling interests of shares in a subsidiary
kehilangan pengendalian 1c (63.312.800) (270.396.368) without a change in control
Pembayaran liabilitas sewa 42 (56.746.714) (58.566.723) Payments of lease liabilities
Penerimaan bersih dari penerbitan Senior Secured Notes 42 - 89.325.900 Net proceeds from issuance of Senior Secured Notes
Pembayaran bersih utang lain-lain kepada pihak berelasi 42 - (5.738.270) Net payment of other accounts payable to related parties
Penebusan atas Senior Secured Notes 42 - (31.109.052) Early redemption of Senior Secured Notes
Kas Bersih Diperoleh dari (Digunakan untuk) Aktivitas Pendanaan (909.089.942) 207.135.626 Net Cash Provided by (Used in) Financing Activities
KENAIKAN (PENURUNAN) BERSIH KAS DAN SETARA KAS (470.030.899) 572.776.739 NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS AWAL TAHUN 1.084.680.519 521.356.411 AT THE BEGINNING OF THE YEAR
Pengaruh perubahan kurs mata uang asing 2.677.591 (9.452.631) Effect of foreign exchange rate changes
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS AKHIR TAHUN 617.327.211 1.084.680.519 AT THE END OF THE YEAR
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
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Page 446
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
1. Umum 1. General
a. Pendirian dan Informasi Umum a. Establishment and General Information
PT Dian Swastatika Sentosa Tbk PT Dian Swastatika Sentosa Tbk
(Perusahaan) didirikan berdasarkan (the Company) was established based on
Akta No. 6 tanggal 2 Agustus 1996 dari Notarial Deed No. 6 dated August 2, 1996 of
Linda Herawati, S.H., notaris di Jakarta, Linda Herawati, S.H., a public notary in
yang kemudian diubah dengan Akta Jakarta and was amended by Notarial Deed
Perubahan No. 35 tanggal 8 Oktober 1996 No. 35 dated October 8, 1996, of the same
dari notaris yang sama. Akta pendirian dan public notary. The deed of establishment and
perubahannya telah disahkan oleh Menteri its amendment were approved by the
Kehakiman Republik Indonesia (sekarang Ministry of Justice of the Republic of
Menteri Hukum dan Hak Asasi Manusia Indonesia (currently the Ministry of Law and
Republik Indonesia) dalam Surat Keputusan Human Rights of the Republic of
No. C2-9854.HT.01.01.TH.96 tanggal Indonesia) in its Decision Letter
28 Oktober 1996 serta diumumkan dalam No. C2-9854.HT.01.01.TH.96 dated
Berita Negara Republik Indonesia October 28, 1996 and was published in the
No. 46 tanggal 10 Juni 1997, Tambahan State Gazette of the Republic of Indonesia
No. 2258. No. 46 dated June 10, 1997, Supplement
No. 2258.
Anggaran Dasar Perusahaan telah beberapa The Articles of Association of the Company
kali mengalami perubahan, termasuk have been amended several times,
diantaranya penyesuaian Anggaran Dasar including, among others, the revisions in the
Perusahaan terhadap Undang-Undang Company’s entire Articles of Association to
Republik Indonesia No. 40 Tahun 2007 be in accordance with the Law of the
tentang Perseroan Terbatas pada Republic of Indonesia No. 40 Year 2007
tahun 2008, pelaksanaan penawaran umum regarding Limited Liability Company in 2008,
perdana saham (IPO) dan perubahan the Initial Public Offering (IPO) and the
status Perusahaan menjadi Perseroan change in the Company’s status to be
Terbatas Terbuka pada tahun 2009, dan a Listed Company in 2009, and the latest
perubahan yang terakhir berdasarkan based on the Notarial Deed No. 113 dated
Akta No. 113 tanggal 29 Juni 2020 dari June 29, 2020 of Hannywati Gunawan, S.H.,
Hannywati Gunawan, S.H., notaris di a public notary in Jakarta, regarding changes
Jakarta, tentang pernyataan kembali seluruh in the entire Company’s Articles of
Anggaran Dasar Perusahaan. Perubahan Association. The latest amendment of
Anggaran Dasar Perusahaan yang terakhir Company’s Articles of Association has been
tersebut telah mendapatkan persetujuan dari approved by the Ministry of Law and
Menteri Hukum dan Hak Asasi Manusia Human Rights of the Republic of
Republik Indonesia dalam Surat Keputusan Indonesian in its Decision Letter
No. AHU-0051729.AH.01.02.Tahun 2020 No. AHU-0051729.AH.01.02.Tahun 2020
tanggal 28 Juli 2020 dan telah diterima dan dated July 28, 2020 and has been accepted
dicatat di dalam Sistem Administrasi Badan and recorded in the Legal Entity
Hukum Kementerian Hukum dan Hak Asasi Administration System of the Ministry of Law
Manusia Republik Indonesia dalam Surat and Human Rights of the Republic of
No. AHU-AH.01.03-0313278 tanggal Indonesia based on Letter
28 Juli 2020. No. AHU-AH.01.03-0313278 dated
July 28, 2020.
-6-
Page 447
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Sesuai dengan pasal 3 Anggaran Dasar In accordance with article 3 of the
Perusahaan, ruang lingkup kegiatan Company’s Articles of Association, the
Perusahaan meliputi penyediaan tenaga Company engages in steam and power
listrik dan uap, perdagangan besar, jasa dan generation, wholesale trading, services and
pembangunan perumahan, infrastruktur, real estate, infrastructure, management
konsultasi manajemen, dan perusahaan consulting, and holding company. Currently,
holding. Ruang lingkup kegiatan usaha Grup the Group engages in power generation,
pada saat ini meliputi penyediaan tenaga wholesale trading, coal mining and trading,
listrik, perdagangan besar, pertambangan multimedia, forestry and infrastructure.
dan perdagangan batubara, multimedia,
kehutanan dan infrastruktur.
Perusahaan mulai beroperasi secara The Company started its commercial
komersial pada tahun 1998. Perusahaan activities in 1998. The Company’s head
berkantor pusat di Jakarta, sedangkan office is in Jakarta, while its power plants are
pembangkit tenaga listrik Perusahaan saat located in Tangerang, Serang, and
ini berlokasi di Tangerang, Serang, dan Karawang.
Karawang.
Entitas induk langsung Perusahaan adalah The direct parent entity of the Company is
PT Sinar Mas Tunggal dan pemegang PT Sinar Mas Tunggal and the ultimate
saham pengendali Perusahaan adalah controlling shareholders of the Company are
Franky Oesman Widjaja, Indra Widjaja, dan Franky Oesman Widjaja, Indra Widjaja, and
Muktar Widjaja. Muktar Widjaja.
Dalam laporan keuangan konsolidasian, In the consolidated financial statements, the
Perusahaan dan entitas anak secara Company and its subsidiaries are collectively
bersama-sama disebut sebagai “Grup”. referred to as “the Group”.
Perusahaan tergabung dalam kelompok The Company operates under the Sinarmas
usaha Sinarmas. group of businesses.
b. Penawaran Umum Efek Perusahaan b. Public Offering of Shares
Pada tanggal 30 November 2009, On November 30, 2009, the Company
Perusahaan memperoleh Pernyataan Efektif obtained the Notice of Effectivity from the
dari Ketua Badan Pengawas Pasar Modal Chairman of the Capital Market and
dan Lembaga Keuangan (Bapepam dan LK Financial Institutions Supervisory Agency
atau sekarang Otoritas Jasa Keuangan/OJK) (Bapepam and LK or currently Financial
melalui Surat No. S-10344/BL/2009 untuk Services Authority/OJK) in his Letter
penawaran umum perdana atas 100.000.000 No. S-10344/BL/2009 for its offering to
saham Perusahaan dengan nilai nominal the public of 100,000,000 shares at
Rp 250 per saham kepada masyarakat dan Rp 250 per share. On December 10, 2009,
telah dicatatkan pada Bursa Efek Indonesia all of these shares were listed on the
pada tanggal 10 Desember 2009. Indonesia Stock Exchange.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, all of
seluruh saham Perusahaan sejumlah the Company’s shares totalling 770,552,320
770.552.320 saham telah tercatat di Bursa shares are listed in the Indonesia Stock
Efek Indonesia. Exchange.
-7-
Page 448
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
c. Entitas Anak yang Dikonsolidasikan c. Consolidated Subsidiaries
Perusahaan mempunyai penyertaan saham, The Company’s subsidiaries owned directly
baik secara langsung maupun tidak or indirectly follows:
langsung pada entitas anak berikut ini:
Tahun Awal Persentase Kepemilikan Efektif dan Hak Suara/
Operasi Komersial/ Effective Percentage of Ownership Jumlah Aset (Sebelum Eliminasi)/
Year of Interest and Voting Rights Total Assets (Before Elimination)
Start of 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Domisili/ Jenis Usaha/ Commercial December 31, December 31, December 31, December 31,
Entitas Anak/Subsidiaries Domicile Nature of Business Operation 2023 2022 2023 2022
% %
Pemilikan Langsung/Direct Ownership:
PT Golden Energy Mines Tbk (GEM)*) Jakarta Perdagangan batubara/ 2010 51,000 48,428 1.312.042.245 1.129.086.804
(melalui/through GEAR) Coal trading
Golden Energy and Resources Limited (GEAR)**) Singapura/ Penyertaan saham/ 1995 - 77,486 - 4.896.706.876
Singapore Investment holding
PT Rolimex Kimia Nusamas (RKN) Jakarta Perdagangan/ 1989 99,504 99,504 50.315.694 158.037.795
Trading
PT Bumi Kencana Eka Sejahtera (BKES) Jakarta Penyertaan saham/ - 99,999 99,999 31.335.112 30.385.630
Investment holding
PT DSST Mas Gemilang (DSST) Jakarta Penyertaan saham/ - 99,999 99,999 816.874.798 573.897.568
Investment holding
PT DSSA Mas Infrastruktur (DSSI) Jakarta Penyertaan saham/ - 99,939 99,737 3.957.859 3.179.519
Investment holding
PT DSSE Energi Mas Utama (DSSE EMU) Jakarta Penyertaan saham/ 2020 99,999 99,999 137.123.887 168.689.344
Investment holding
PT Energi Mas Anugerah Semesta (EMAS) Tangerang Penyertaan saham/ - 99,999 99,999 919.251 901.058
Investment holding
PT Sinarmas Sukses Sejahtera (SSS) Jakarta Penyertaan saham/ - 99,999 99,998 695.307 715.495
Investment holding
Pemilikan Tidak Langsung/Indirect Ownership:
Anrof Singapore Limited (ANROF)**) Mauritius Penyertaan saham/ - - 77,486 - 15.101.049
(melalui/through GEAR) Investment holding
Poh Lian (Cambodia) Ltd. (POH LIAN Kamboja/ Penyertaan saham/ - - 77,486 - -
Cambodia)**) Cambodia Investment holding
(melalui/through GEAR)
Able Advance Limited (AAL)**) Kepulauan Penyertaan saham/ - - 77,486 - 724
(melalui/through GEAR) Virgin Britania/ Investment holding
BritishVirgin
Island
GEAR Trading Enterprise Pte. Ltd. (GTE)**) Singapura/ Perdagangan/ 2018 - 77,486 - 11.967.021
(melalui/through GEAR) Singapore Trading
Golden Investments (Australia) Pte. Ltd. (GIA)**) Singapura/ Penyertaan saham/ - - 77,486 - 3.390.980.444
(melalui/through GEAR) Singapore Investment holding
Golden Investments (Australia) II Pte. Ltd. (GIA II)**) Singapura/ Penyertaan saham/ - - 77,486 - 70.223.679
(melalui/through GEAR) Singapore Investment holding
GEAR Innovation Network Pte. Ltd. (GIN)**) Singapura/ Penelitian dan pengembangan/ - - 77,486 - 1.617.698
(melalui/through GEAR) Singapore Research and development
GEAR Renewables Pte. Ltd. (GR)**) Singapura/ Investasi proyek energi terbarukan/ - - 77,486 - 2.835.656
(melalui/through GEAR) Singapore Investment in renewable energy projects
PT Hutan Rindang Banua (HRB)**) Jakarta Kehutanan/ 2007 - 77,486 - 38.093.872
(melalui/through ANROF) Forestry
PT Marga Buana Bumi Mulia (MBBM)**) Jakarta Pengolahan bubur kertas/ - - 77,486 - 536.128
(melalui/through ANROF) Pulp mill
Stanmore Resources Limited (Stanmore)**) Australia Perdagangan dan pertambangan 2016 - 49,601 - 859.395.189
(melalui/through GIA) batubara/
Trading and coal mining
Mackenzie Coal Pty. Ltd.**) Australia Eksplorasi batubara/ - - 49,601 - 2.447.295
(melalui/through Stanmore) Coal exploration
Comet Coal & Coke Pty. Ltd.**) Australia Eksplorasi batubara/ - - 49,601 - 12.437.998
(melalui/through Stanmore) Coal exploration
Belview Coal Pty. Ltd.**) Australia Eksplorasi batubara/ - - 49,601 - 10.587.767
(melalui/through Stanmore) Coal exploration
Belview Expansion Pty. Ltd.**) Australia Eksplorasi batubara/ - - 49,601 - -
(melalui/through Stanmore) Coal exploration
-8-
Page 449
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Tahun Awal Persentase Kepemilikan Efektif dan Hak Suara/
Operasi Komersial/ Effective Percentage of Ownership Jumlah Aset (Sebelum Eliminasi)/
Year of Interest and Voting Rights Total Assets (Before Elimination)
Start of 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Domisili/ Jenis Usaha/ Commercial December 31, December 31, December 31, December 31,
Entitas Anak/Subsidiaries Domicile Nature of Business Operation 2023 2022 2023 2022
% %
Pemilikan Tidak Langsung/Indirect Ownership:
Stanmore Coal Custodians Pty. Ltd.**) Australia Wali amanat dana saham karyawan - - 49,601 - -
(melalui/through Stanmore) Stanmore/
Trustee of Stanmore employee share
trust
Emerald Coal Pty. Ltd.**) Australia Eksplorasi batubara/ - - 49,601 - 44.113
(melalui/through Stanmore) Coal exploration
New Cambria Pty. Ltd.**) Australia Eksplorasi batubara/ - - 49,601 - 33.790
(melalui/through Stanmore) Coal exploration
Kerlong Coking Coal Pty. Ltd.**) Australia Eksplorasi batubara/ - - 49,601 - 17.666.804
(melalui/through Stanmore) Coal exploration
Stanmore Surat Coal Pty. Ltd.**) Australia Eksplorasi batubara/ - - 49,601 - 660.933
(melalui/through Stanmore) Coal exploration
Theresa Creek Coal Pty. Ltd.**) Australia Eksplorasi batubara/ - - 49,601 - -
(melalui/through Stanmore) Coal exploration
Stanmore Wotonga Pty. Ltd.**) Australia Eksplorasi dan pertambangan batubara/ - - 49,601 - 68
(melalui/through Stanmore) Coal exploration and mining
Stanmore IP Coal Pty. Ltd.**) Australia Pertambangan batubara/ - - 49,601 - 422.415.700
(melalui/through Stanmore) Coal mining
Stanmore IP South Pty. Ltd.**) Australia Eksplorasi batubara/ - - 49,601 - 9.879.247
(melalui/through Stanmore) Coal exploration
Stanmore Bowen Coal Pty. Ltd.**) Australia Eksplorasi dan pertambangan batubara/ - - 49,601 - 68
(melalui/through Stanmore) Coal exploration and mining
Isaac Plains Coal Management Pty. Ltd.**) Australia Eksplorasi dan pertambangan batubara/ - - 49,601 - 7
(melalui/through Stanmore) Coal exploration and mining
Isaac Plains Sales & Marketing Pty. Ltd.**) Australia Eksplorasi dan pertambangan batubara/ - - 49,601 - -
(melalui/through Stanmore) Coal exploration and mining
Stanmore Green Pty. Ltd.**) Australia Energi terbarukan/ - - 49,601 - -
(melalui/through Stanmore) Renewable energy
Stanmore SMC Holdings Pty. Ltd. (SMCH)**) Australia Pertambangan batubara/ - - 49,601 - 1.968.785.985
(melalui/through Stanmore) Coal mining
Shinning Spring Resources Limited (SSR)**) Kepulauan Penyertaan saham/ - - 77,486 - 2.517.313
(melalui/through ANROF) Virgin Britania/ Investment holding
British Virgin
Island
Dampier Coal (Queensland) Pty. Ltd. (Dampier)**) Australia Penyertaan saham/ - - 49,601 - 455.706.147
(melalui/through SMCH) Investment holding
Stanmore SMC Pty. Ltd. (SMC)**) Australia Pertambangan batubara/ - - 49,601 - 1.511.253.982
(melalui/through Dampier) Coal mining
Red Mountain Infrastructure Pty. Ltd. (RMI)**) Australia Penanganan dan persiapan batu bara/ - - 49,601 - 18.592.348
(melalui/through SMC) Coal handling and preparation plant
Pacificwood Investment Ltd. (PIL)**) Mauritius Penyertaan saham/ - - 77,486 - 4.206
(melalui/through SSR) Investment holding
PT Mangium Anugerah Lestari (MALS)**) Jakarta Pengolahan kayu/ - - 77,483 - 1.705.946
(melalui/through PIL) Wood chip mill
PT Roundhill Capital Indonesia (RCI) Jakarta Penyertaan saham dan 2014 51,482 48,936 885.384.370 725.425.594
(melalui/through GEM) perdagangan besar/
Holding company and trading
PT Kuansing Inti Makmur (KIM) Jambi Pertambangan batubara/ 2005 51,000 48,428 99.004.291 102.398.882
(melalui/through GEM) Coal mining
PT Trisula Kencana Sakti (TKS) Kalimantan Pertambangan batubara/ 2008 51,000 33,900 9.069.214 7.996.197
(melalui/through GEM) Tengah/ Coal mining
Central
Kalimantan
GEMS Trading Resources Pte. Ltd. (GEMSTR) Singapura/ Perdagangan besar/ 2012 51,000 48,428 8.957.684 7.635.136
(melalui/through GEM) Singapore Trading
PT Karya Mining Solution (KMS) Jakarta Jasa pertambangan/ - 51,510 48,428 20.141.241 754.187
(melalui/through GEM) Mining services
PT GEMS Energy Indonesia (GEMS Energy) Jakarta Perdagangan besar/ - 51,005 48,433 131.963 129.667
(melalui/through GEM) Trading
PT Era Mitra Selaras (EMS) Jakarta Penyertaan saham/ - 51,000 48,428 1.053.325 996.361
(melalui/through GEM) Holding company
-9-
Page 450
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Tahun Awal Persentase Kepemilikan Efektif dan Hak Suara/
Operasi Komersial/ Effective Percentage of Ownership Jumlah Aset (Sebelum Eliminasi)/
Year of Interest and Voting Rights Total Assets (Before Elimination)
Start of 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Domisili/ Jenis Usaha/ Commercial December 31, December 31, December 31, December 31,
Entitas Anak/Subsidiaries Domicile Nature of Business Operation 2023 2022 2023 2022
% %
Pemilikan Tidak Langsung/Indirect Ownership:
PT Dwikarya Sejati Utama (DSU) Jakarta Modal ventura dan - 51,000 48,428 151.770.692 130.463.523
(melalui/through GEM) manajemen konsultasi/
Venture capital and
management consultant
PT Unsoco (UNSOCO) Jakarta Jasa konsultasi manajemen/ - 51,000 48,428 73.671 73.433
(melalui/through GEM) Management consultant services
PT Borneo Indobara (BORNEO) Jakarta Pertambangan batubara/ 2005 51,004 48,481 882.365.565 619.513.620
(melalui/through RCI) Coal mining
PT Bara Harmonis Batang Asam (BHBA) Jambi Pertambangan batubara/ 2010 51,000 48,428 1.707.048 1.142.595
(melalui/through KIM) Coal mining
PT Karya Cemerlang Persada (KCP) Jambi Pertambangan batubara/ 2011 51,000 48,428 15.260.898 14.961.504
(melalui/through KIM) Coal mining
PT Bungo Bara Utama (BBU) Jambi Pertambangan batubara/ 2017 51,000 48,428 41.339.909 24.282.215
(melalui/through KIM) Coal mining
PT Berkat Nusantara Permai (BNP) Jambi Pertambangan batubara/ - 51,000 48,428 20.090.612 19.876.666
(melalui/through KIM) Coal mining
PT Tanjung Belit Bara Utama (TBBU) Jambi Pertambangan batubara/ - 51,000 48,428 24.331.598 25.174.669
(melalui/through KIM) Coal mining
PT Kuansing Inti Sejahtera (KIS) Jambi Pertambangan batubara/ - 51,000 48,428 380.689 61.057
(melalui/through KIM) Coal mining
PT Bungo Bara Makmur (BBM) Jambi Pertambangan batubara/ 2019 51,000 48,428 13.919.679 12.288.065
(melalui/through BBU) Coal mining
PT Wahana Rimba Lestari (WRL) Jakarta Pertambangan batubara/ - 51,000 48,428 858.760 812.195
(melalui/through EMS dan/and KIM) Coal mining
PT Berkat Satria Abadi (BSA) Jakarta Pertambangan batubara/ - 51,000 48,428 188.092 179.392
(melalui/through EMS dan/and KIM) Coal mining
PT Duta Sarana Internusa (DSI) Jakarta Jasa konsultasi manajemen/ - 51,000 48,428 152.211.744 130.435.799
(melalui/through DSU) Management consultant services
PT Barasentosa Lestari (BSL) Jakarta Pertambangan batubara dan 2015 51,000 48,428 152.127.276 130.303.594
(melalui/through DSI dan/and UNSOCO) pengembangan pembangkit listrik
mulut tambang/
Coal mining and developing a
mine-mouth power plant
PT Rolimex Suburin Hutani Persada (RSHP) Jakarta Perdagangan pupuk/ - 69,653 69,653 27.151 28.254
(melalui/through RKN) Fertilizer trading
PT Citra Alam Indah (CAI) Jakarta Perdagangan/ - 99,999 99,999 4.967.001 4.210.802
(melalui/through BKES) Trading
PT Andalan Satria Lestari (ASL) Jakarta Perdagangan/ 2015 99,999 99,999 32.271.637 37.252.814
(melalui/through DSSE EMU) Trading
PT Nusantara Indah Lestari (NIL) Jakarta Perdagangan dan pertambangan - 99,999 99,999 1.974 947.142
(melalui/through ASL) batubara/
Trading and coal mining
PT Wahana Alam Lestari (WAL) Jakarta Perdagangan dan pertambangan - 99,999 99,999 5.548 7.695
(melalui/through ASL) batubara/
Trading and coal mining
PT Manggala Alam Lestari (MAL) Jakarta Pertambangan batubara/ 2015 99,999 99,998 24.544.220 27.846.640
(melalui/through ASL) Coal mining
PT Rimba Subur Lestari (RSL) Sumatera Pertambangan batubara/ - 99,999 99,999 595.075 564.172
(melalui/through ASL) Selatan/ Coal mining
South
Sumatera
PT Buana Bara Ekapratama (BBEP) Jakarta Pertambangan batubara/ 2017 99,999 99,999 8.682.790 8.976.516
(melalui/through ASL) Coal mining
PT Duta Alam Ekapratama (DAE) Jakarta Pertambangan batubara/ - 99,999 99,999 578.627 523.798
(melalui/through ASL) Coal mining
PT Andalan Satria Abadi (ASA) Jakarta Pertambangan batubara/ - 99,999 99,999 822.230 776.477
(melalui/through ASL) Coal mining
PT Duta Alam Jaya (DAJ) Jakarta Pertambangan batubara/ - 99,999 99,999 457.106 409.430
(melalui/through ASL) Coal mining
PT Buana Inti Citraprima (BIC) Jakarta Pertambangan batubara/ - 99,999 99,999 899.916 862.290
(melalui/through ASL) Coal mining
- 10 -
Page 451
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Tahun Awal Persentase Kepemilikan Efektif dan Hak Suara/
Operasi Komersial/ Effective Percentage of Ownership Jumlah Aset (Sebelum Eliminasi)/
Year of Interest and Voting Rights Total Assets (Before Elimination)
Start of 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Domisili/ Jenis Usaha/ Commercial December 31, December 31, December 31, December 31,
Entitas Anak/Subsidiaries Domicile Nature of Business Operation 2023 2022 2023 2022
% %
Pemilikan Tidak Langsung/Indirect Ownership:
PT Citra Alam Cahaya (CAC) Jakarta Pertambangan batubara/ - 99,999 99,999 430.571 417.396
(melalui/through ASL) Coal mining
PT Cahaya Nusa Pratama (CNP) Jakarta Pertambangan batubara/ - 99,999 99,999 610.876 580.194
(melalui/through ASL) Coal mining
PT Nusa Indah Permai (NIP) Sumatera Pertambangan batubara/ - 99,995 99,995 1.384.517 1.336.182
(melalui/through MAL) Selatan/ Coal mining
South
Sumatera
PT Cahaya Bara Pratama (CBP) Jakarta Pertambangan batubara/ - 99,999 99,999 111.986 104.171
(melalui/through CNP) Coal mining
PT Cahaya Amanah Sentosa (CAS) Jakarta Pertambangan batubara/ - 99,999 99,999 39.699 55.503
(melalui/through CAC) Coal mining
PT Innovate Mas Utama (IMU) Jakarta Penyertaan saham/ - 99,999 99,999 355.778.385 190.460.983
(melalui/through DSST) Investment holding
Golden Multimedia Holdings Pte. Ltd. (Golden) Singapura/ Penyertaan saham/ - 99,999 99,999 34.948.494 25.198.245
(melalui/through DSST) Singapore Investment holding
Celesta Prime Technology Pte. Ltd. (Celesta) Singapura/ Penyertaan saham/ - 99,999 99,999 164.974 1.818
(melalui/through Golden) Singapore Investment holding
Dalligent Solutions Pte. Ltd. (DSPL) Singapura/ Penyertaan saham/ - 56,706 62,999 16.143.243 22.347.534
(melalui/through Golden) Singapore Investment holding
PT Dalligent Solusi Indonesia (DSInd) Jakarta Informasi dan komunikasi/ 2020 56,709 63,007 1.204.787 1.352.388
(melalui/through DSPL) Information and communication
Beijing Shuzhifang Technology Co., Ltd. (BST) Beijing Penelitian ilmiah dan jasa 2020 56,706 62,999 4.192.499 4.742.015
(melalui/through DSPL) teknologi/
Scientific research and technology
service
Sunshine Network Pte. Ltd. (Sunshine) Singapura/ Penyertaan saham/ - 99,999 99,999 164.424 1.307
(melalui/through Celesta) Singapore Investment holding
PT Dian Semesta Sentosa (DSMT) Jakarta Penyertaan saham/ - 99,999 99,999 12.953.468 22.219.686
(melalui/through DSST) Investment holding
PT Buana Mas Sejahtera (BMS) Jakarta Penyertaan saham/ - 99,999 99,999 2.294.864 2.375.295
(melalui/through DSST) Investment holding
PT DSST Dana Gemilang (DSST DG) Jakarta Penyertaan saham/ - 99,999 99,999 229.555.341 199.497.695
(melalui/through DSST) Investment holding
PT Dian Semesta Investasi (DSMI) Jakarta Penyertaan saham/ - 99,999 99,999 10.952.284 11.211.466
(melalui/through DSST) Investment holding
PT DSST Video Gemilang (DSST VG) Jakarta Penyertaan saham/ - 99,999 99,999 23.791.616 23.312.522
(melalui/through DSST) Investment holding
PT Buana Bumi Energi (BBE) Jakarta Penyertaan saham/ - 99,932 99,730 2.212.442 2.190.073
(melalui/through DSSI) Investment holding
Golden Prime Power Pte. Ltd. (GPP) Singapura/ Penyertaan saham/ - 99,999 99,998 131.004 128.486
(melalui/through SSS) Singapore Investment holding
Shining Energy Pte. Ltd. (SE) Singapura/ Penyertaan saham/ - 99,999 99,998 196.381 274.408
(melalui/through SSS) Singapore Investment holding
Alpha Prime Services Pte. Ltd. (APS) Singapura/ Penyertaan saham/ - 99,999 99,998 106.059 104.060
(melalui/through SSS) Singapore Investment holding
PT DSSP Power Mas Sejahtera (DSSP PMS)***) Jakarta Penyertaan saham/ - 99,999 99,999 11.457.692 15.967
(melalui/through DASU) Investment holding
PT Andalan Mas Sejahtera (AMS) Jakarta Penyertaan saham/ 2023 99,999 99,999 45.846.450 47.816.392
(melalui/through DSSE EMU) Investment holding
PT DSSP Power Sentosa (DSSP PSentosa) Jakarta Jasa penunjang tenaga listrik/ - 99,999 99,998 658.808 641.599
(melalui/through DSSE EMU) Power generation supportive services
Hillmas Coal Pte. Ltd. (Hillmas) Singapura/ Penyertaan saham/ - 99,999 99,999 7.644.456 17.030.854
(melalui/through AMS) Singapore Investment holding
PT Persada Makmur Sejahtera (PMS) Jakarta Pertambangan batubara/ - 99,999 91,488 1.958.850 2.243.228
(melalui/through AMS) Coal mining
PT Persada Makmur Selaras Dua (PMS Dua) Jakarta Pertambangan batubara/ - 99,999 95,658 337.982 691.525
(melalui/through PMS) Coal mining
PT Surya Kalimantan Sejati (SKS) Jakarta Pertambangan batubara/ 2019 98,499 98,499 37.823.925 31.690.208
(melalui/through AMS) Coal mining
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Page 452
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Tahun Awal Persentase Kepemilikan Efektif dan Hak Suara/
Operasi Komersial/ Effective Percentage of Ownership Jumlah Aset (Sebelum Eliminasi)/
Year of Interest and Voting Rights Total Assets (Before Elimination)
Start of 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Domisili/ Jenis Usaha/ Commercial December 31, December 31, December 31, December 31,
Entitas Anak/Subsidiaries Domicile Nature of Business Operation 2023 2022 2023 2022
% %
Pemilikan Tidak Langsung/Indirect Ownership:
PT Surya Kalimantan Sejati Dua (SKS Dua) Jakarta Pertambangan batubara/ - 99,234 99,234 554.793 646.386
(melalui/through SKS) Coal mining
Kalteng Investment Pte. Ltd. (KALTENG) Singapura/ Penyertaan saham/ - 99,999 99,999 595.891 38.538
(melalui/through Hillmas) Singapore Investment holding
Shaanxi North West Power Corporation Singapura/ Penyertaan saham/ - 99,999 99,999 1.140 1.261
(Singapore) Pte. Ltd. (SNWP) Singapore Investment holding
(melalui/through Hillmas)
PT Daya Anugerah Sejati Utama (DASU) Jakarta Penyertaan saham/ - 99,999 99,999 15.005.546 172.509
(melalui/through DSSE EMU) Investment holding
PT Daya Sukses Makmur Selaras (DSMS) Jakarta Penyertaan saham/ - 99,999 99,999 3.074.370 158.202
(melalui/through DASU) Investment holding
PT Daya Mas Geopatra Energi (DMGE)****) Jakarta Penyertaan saham/ - 99,009 89,999 11.442.409 156.289
(melalui/through DSSP PMS) Investment holding
PT Daya Mas Geopatra Pangrango (DMGP) Jakarta Pengusahaan tenaga panas bumi/ - 99,009 90,000 5.541.127 155.194
(melalui/through DMGE) Geothermal power business
PT Daya Surya Mas Makmur (DSMM) Jakarta Penyertaan saham/ - 99,999 99,999 38.880 13.127
(melalui/through DASU) Investment holding
PT Innovate Mas Indonesia (IMI) Jakarta TV berbayar/ 2011 99,999 99,999 89.343.149 82.551.068
(melalui/through EMR) Pay TV
PT Eka Mas Republik (EMR) Jakarta Penyedia jasa internet/ 2011 99,999 99,999 352.743.817 190.327.112
(melalui/through IMU) Internet service provider
PT GWS Era Medika (GWSEM) (dahulu/formerly Jakarta Penyertaan saham dan - 99,999 99,999 1.372.897 75.655
PT Kupu Era Medika (KEM)*****) konsultasi manajemen lainnya/
(melalui/through DSST) Investment holding and
others management consultant
PT GWS Medika Prima (GWSMP) (dahulu/formerly Jakarta Medis/ 2023 99,999 99,999 359.367 15.892
PT Kupu Medika Prima (KMP)******) Medical
(melalui/through GWSEM)
PT GWS Medika Sejahtera (GWSMS) (dahulu/formerly Jakarta Medis/ - 99,999 99,999 14.450 15.892
PT Kupu Medika Sejahtera (KMSe)*******) Medical
(melalui/through GWSEM)
PT Eka Nusantara Gemilang (ENG) Jakarta Teknologi/ 2023 99,999 - 6.619.233 -
(melalui/through DSST) Technology
PT Daya Mas Agra Sejahtera (DMAS) Jakarta Tenaga listrik/ - 99,999 - 12.274 -
(melalui/through DSMM) Power generation
PT GWS Prima Sentosa (GWSPS) Jakarta Medis/ - 99,999 - 30.624 -
(melalui/through GWSEM) Medical
PT Sarana Piranti Informatika (SPI) Jakarta Penyertaan saham/ - 99,999 - 81.913 -
(melalui/through EMR) Investment holding
PT Sintesa Sinergi Nusantara (SSN) Yogyakarta Penyedia jasa internet/ 2022 89,999 - 81.913 -
(melalui/through SPI) Internet service provider
PT SMPlus Digital Investama (SMDI) Jakarta Penyertaan saham/ - 99,999 - 41.506.359 -
(melalui/through DSST) Investment holding
PT SMPlus Sentra Data (SMSD) Jakarta Penyertaan saham/ - 99,999 - 11.546.511 -
(melalui/through DSST) Investment holding
PT SMPlus Sentra Data Persada (SMSDP) Jakarta Aktivitas hosting / - 99,999 - 41.246.757 -
(melalui/through DSST) Hosting activities
*) Sejak 21 Agustus 2023, GEM menjadi entitas anak pemilikan langsung oleh Perusahaan (Catatan 1c)/
Since August 21, 2023, GEM become directly owned subsidiary of the Company (Note 1c)
**) Sejak 10 Agustus 2023, sehubungan dengan pelepasan GEAR, entitas anak ini tidak dikonsolidasikan lagi (Catatan 1c)/
Since August 10, 2023, upon disposal of GEAR, this subsidiary no longer consolidated (Note 1c)
***) Melalui DASU sejak Juli 2023, sebelumnya melalui DSSE EMU/
Through DASU since July 2023, previously through DSSE EMU
****) Melalui DSSP PMS sejak Juli 2023, sebelumnya melalui DSMS/
Through DSSP PMS since July 2023, previously through DSMS
*****) Pada tanggal 24 Maret 2023, Perusahaan menerima pemberitahuan bahwa KEM efektif berubah nama menjadi GWSEM/
On March 24, 2023, the Company received notification that KEM has effectively changed its name to GWSEM
******) Pada tanggal 24 Maret 2023, Perusahaan menerima pemberitahuan bahwa KMP efektif berubah nama menjadi GWSMP/
On March 24, 2023, the Company received notification that KMP has effectively changed its name to GWSMP
*******) Pada tanggal 24 Maret 2023, Perusahaan menerima pemberitahuan bahwa KMSe efektif berubah nama menjadi GWSMS/
On March 24, 2023, the Company received notification that KMSe has effectively changed its name to GWSMS
- 12 -
Page 453
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Informasi keuangan GEM yang dimiliki Financial information of GEM that has
oleh kepentingan nonpengendali dalam material non-controlling interests for the year
jumlah material untuk tahun yang berakhir ended December 31, 2023 are as follows:
31 Desember 2023 adalah sebagai berikut:
Laporan posisi keuangan konsolidasian: Consolidated statement of financial position:
2023
Aset lancar 841.974.181 Current assets
Aset tidak lancar 470.068.064 Noncurrent assets
Jumlah aset 1.312.042.245 Total assets
Liabilitas jangka pendek 615.377.606 Current liabilities
Liabilitas jangka panjang 33.552.552 Noncurrent liabilities
Jumlah liabilitas 648.930.158 Total liabilities
Jumlah ekuitas 663.112.087 Total equity
Jumlah ekuitas yang teratribusikan pada: Total equity attributable to:
Pemilik entitas induk 653.750.413 Ow ners of the parent company
Kepentingan nonpengendali 9.361.674 Non-controlling interests
Laporan laba rugi dan penghasilan Consolidated statement of profit or loss and
komprehensif lain konsolidasian: other comprehensive income:
2023
Pendapatan 2.901.836.296 Revenues
Laba sebelum pajak 682.980.975 Profit before tax
Rugi komprehensif lain (557.823) Other comprehensive loss
Jumlah penghasilan komprehensif 528.190.589 Total comprehensive income
Jumlah penghasilan komprehensif
yang teratribusikan kepada Comprehensive income attributable
kepentingan nonpengendali 11.045.545 to non-controlling interests
Laporan arus kas konsolidasian: Consolidated statements of cash flows:
2023
Operasi 390.733.071 Operating
Investasi (98.309.466) Investing
Pendanaan (304.762.935) Financing
Penurunan bersih kas dan setara kas (12.339.330) Net decrease in cash and cash equivalents
- 13 -
Page 454
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Informasi keuangan GEAR yang dimiliki Financial information of GEAR that has
oleh kepentingan nonpengendali dalam material non-controlling interests for the year
jumlah material untuk tahun yang berakhir ended December 31, 2022 are as follows:
31 Desember 2022 adalah sebagai berikut:
Laporan posisi keuangan konsolidasian: Consolidated statement of financial position:
2022
Aset lancar 1.843.450.693 Current assets
Aset tidak lancar 3.053.256.183 Noncurrent assets
Jumlah aset 4.896.706.876 Total assets
Liabilitas jangka pendek 1.401.024.051 Current liabilities
Liabilitas jangka panjang 1.514.913.585 Noncurrent liabilities
Jumlah liabilitas 2.915.937.636 Total liabilities
Jumlah ekuitas 1.980.769.240 Total equity
Jumlah ekuitas yang teratribusikan pada: Total equity attributable to:
Pemilik entitas induk 1.266.957.051 Ow ners of the parent company
Kepentingan nonpengendali 713.812.189 Non-controlling interests
Laporan laba rugi dan penghasilan Consolidated statement of profit or loss and
komprehensif lain konsolidasian: other comprehensive income:
2022
Pendapatan 5.616.802.972 Revenues
Laba sebelum pajak 1.605.520.499 Profit before tax
Rugi komprehensif lain (26.409.523) Other comprehensive loss
Jumlah penghasilan komprehensif 1.254.437.252 Total comprehensive income
Jumlah penghasilan komprehensif
yang teratribusikan kepada Comprehensive income attributable
kepentingan nonpengendali 564.966.465 to non-controlling interests
Laporan arus kas konsolidasian: Consolidated statement of cash flows:
2022
Operasi 1.732.833.937 Operating
Investasi (1.429.768.583) Investing
Pendanaan 295.761.361 Financing
Kenaikan bersih kas dan Net increase in cash and
setara kas 598.826.715 cash equivalents
Dividen Dividends
GEM GEM
Berdasarkan Pernyataan Keputusan Sirkular Based on the Circular Statement of GEM's
Direksi GEM, seluruh anggota Direksi GEM Board of Directors, all members of GEM's
dengan persetujuan Dewan Komisaris GEM Board of Directors with the approval of the
pada tanggal 4 Desember 2023 GEM’s Board of Commissioners on
memutuskan membagikan dividen interim II December 4, 2023 decided to distribute the
untuk tahun buku 2023 sebesar second interim dividend for the year 2023
US$ 90.000.000 atau US$ 0,0153 per amounting to US$ 90,000,000 or US$
lembar saham kepada para pemegang 0.0153 per share to shareholders.
saham.
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Page 455
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Berdasarkan Pernyataan Keputusan Sirkular Based on the Circular Statement of GEM's
Direksi GEM, seluruh anggota Direksi GEM Board of Directors, all members of GEM's
dengan persetujuan Dewan Komisaris GEM Board of Directors with the approval of the
pada tanggal 21 Agustus 2023 memutuskan GEM’s Board of Commissioners on
membagikan dividen interim I untuk tahun August 21, 2023 decided to distribute the
buku 2023 sebesar US$ 325.000.000 atau first interim dividend for the year 2023
US$ 0,05525 per lembar saham kepada amounting to US$ 325,000,000 or
para pemegang saham. US$ 0.05525 per share to shareholders.
Berdasarkan Akta Berita Acara Rapat Umum Based on Memorandum of Annual
Pemegang Saham Tahunan No. 198 tanggal Stockholders’ Meeting No. 198 dated
22 Juni 2023, para pemegang saham GEM June 22, 2023, all of GEM’s shareholders
menyetujui pembagian dividen sebesar agreed to distribute dividend amounting to
US$ 420.000.000 sebagai dividen final tahun US$ 420,000,000 as a final dividend for the
buku 2022 dimana jumlah dividen yaitu year 2022 of which US$ 120,000,000,
masing-masing sebesar US$ 120.000.000, US$ 200,000,000 and US$ 100,000,000 had
US$ 200.000.000 dan US$ 100.000.000 been distributed as interim dividends 1, 2,
telah dibagikan sebagai dividen interim 1, 2, and 3, which had been paid to shareholders
dan 3, serta telah dibayarkan kepada on June 21, 2022, September 21, 2022, and
seluruh pemegang saham masing-masing November 17, 2022, respectively.
per tanggal 21 Juni 2022, 21 September
2022, dan 17 November 2022.
Berdasarkan Pernyataan Keputusan Sirkular Based on the Circular Statement of GEM’s
Direksi GEM seluruh anggota Direksi GEM Board of Directors, all members of GEM’s
dengan persetujuan Dewan Komisaris GEM Board of Directors with the approval of
pada tanggal 27 Oktober 2022 memutuskan GEM’s Board of Commissioners on
membagikan dividen interim III untuk tahun October 27, 2022 decided to distribute the
buku 2022 sebesar US$ 100.000.000 atau third interim dividend for the year 2022
US$ 0,017 per lembar saham kepada para amounting to US$ 100,000,000 or
pemegang saham. US$ 0.017 per share to shareholders.
Berdasarkan Pernyataan Keputusan Sirkular Based on the Circular Statement of GEM's
Direksi GEM, seluruh anggota Direksi GEM Board of Directors, all members of GEM's
dengan persetujuan Dewan Komisaris GEM Board of Directors with the approval of the
pada tanggal 31 Agustus 2022 memutuskan GEM’s Board of Commissioners on
membagikan dividen interim II untuk tahun August 31, 2022 decided to distribute
buku 2022 sebesar US$ 200.000.000 atau the second interim dividend for the
US$ 0,0340 per lembar saham kepada para year 2022 amounting to US$ 200,000,000 or
pemegang saham. US$ 0.0340 per share to shareholders.
Berdasarkan Pernyataan Keputusan Sirkular Based on the Circular Statement of GEM's
Direksi GEM, seluruh anggota Direksi GEM Board of Directors, all members of GEM's
dengan persetujuan Dewan Komisaris GEM Board of Directors with the approval of the
pada tanggal 27 Mei 2022 memutuskan GEM’s Board of Commissioners on May 27,
membagikan dividen interim I untuk tahun 2022 decided to distribute the first interim
buku 2022 sebesar US$ 120.000.000 atau dividend for the year 2022 amounting to
US$ 0,0204 per lembar saham kepada para US$ 120,000,000 or US$ 0.0204 per share
pemegang saham. to shareholders.
- 15 -
Page 456
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Berdasarkan Akta Berita Acara Rapat Umum Based on Memorandum of Annual
Pemegang Saham Tahunan No. 105 tanggal Stockholders’ Meeting No. 105 dated
24 Mei 2022, para pemegang saham GEM May 24, 2022, all of GEM’s shareholders
menyetujui pembagian dividen sebesar agreed to distribute dividend amounting to
US$ 330.000.000 sebagai dividen final tahun US$ 330,000,000 as a final dividend for the
buku 2021 dimana sebagian dari year 2021 of which US$ 75,000,000,
jumlah dividen yaitu masing-masing US$ 60,000,000, US$ 60,000,000 and
sebesar US$ 75.000.000, US$ 60.000.000, US$ 110,000,000 had been distributed as
US$ 60.000.000 dan US$ 110.000.000 telah interim dividends 1, 2, 3, and 4, which had
dibagikan sebagai dividen interim 1, 2, 3, been paid to shareholders on May 4, 2021,
dan 4, serta telah dibayarkan kepada seluruh August 31, 2021, December 7, 2021 and
pemegang saham pada tanggal 4 Mei 2021, January 18, 2022, respectively. Therefore,
31 Agustus 2021, 7 Desember 2021 dan US$ 25,000,000 as a final dividend had been
18 Januari 2022. Sehingga sisanya adalah paid on June 15, 2022 to shareholders.
sebesar US$ 25.000.000 sebagai dividen
final yang telah dibayarkan kepada
seluruh pemegang saham pada tanggal
15 Juni 2022.
RKN RKN
Berdasarkan Pernyataan Keputusan Para Based on the Statement of Decisions of
Pemegang Saham RKN, yang telah RKN’s Shareholders, which has been
didokumentasikan dalam Akta No. 55 documented in Deed No. 55 dated July 25,
tanggal 25 Juli 2023, dari Lanawaty 2023, of Lanawaty Darmadi, S.H., M.M.,
Darmadi, S.H., M.M., M.Kn., notaris di M.Kn., a public notary in Jakarta, the
Jakarta, para pemegang saham RKN shareholders of RKN decided to determine
menetapkan pembagian dividen untuk tahun the distribution of the interim dividend for the
buku 2023 sebesar US$ 500.000 yang telah year 2023 amounting to US$ 500,000, which
dibagikan kepada para pemegang saham. has been distributed to the shareholders.
Berdasarkan Pernyataan Keputusan Para Based on the Statement of Decisions of
Pemegang Saham RKN, yang telah RKN’s Shareholders, which has been
didokumentasikan dalam Akta No. 32 documented in Deed No. 32 dated June 13,
tanggal 13 Juni 2023, dari Lanawaty 2023, of Lanawaty Darmadi, S.H., M.M.,
Darmadi, S.H., M.M., M.Kn., notaris di M.Kn., a public notary in Jakarta, the
Jakarta, para pemegang saham RKN shareholders of RKN decided to determine
menetapkan pembagian dividen final untuk the distribution of the final dividend for the
tahun buku 2022 sebesar Rp 7.810.500.000 year 2022 amounting to Rp 7,810,500,000 or
atau Rp 100,52 per lembar saham kepada Rp 100.52 per share to shareholders.
para pemegang saham.
Berdasarkan Pernyataan Para Pemegang Based on the Statement of RKN’s
Saham RKN, yang telah didokumentasikan Shareholders, which has been documented
dalam Akta No. 28 tanggal in Deed No. 28 dated December 22, 2022, of
22 Desember 2022, dari Lanawaty Darmadi, Lanawaty Darmadi, S.H., M.M., M.Kn., a
S.H., M.M., M.Kn., notaris di Jakarta, atas public notary in Jakarta, at the suggestion of
usulan seluruh anggota Direksi RKN, para all members of the Board of Directors of
pemegang saham RKN menyetujui RKN, RKN’s shareholders decided to
pembagian dividen interim untuk tahun buku approve the distribution of interim dividend
2022 sebesar Rp 7.810.500.000 atau for the year 2022 amounting to
Rp 100,52 per lembar saham kepada para Rp 7,810,500,000 or Rp 100.52 per share to
pemegang saham. shareholders.
- 16 -
Page 457
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Perubahan dalam Mata Uang Fungsional Change in Functional Currency of
Entitas Anak Subsidiaries
Efektif tanggal 1 Mei 2022, GEAR dan Effective May 1, 2022, GEAR and Stanmore,
Stanmore, entitas anak, mengubah mata subsidiaries, changed their functional
uang fungsionalnya dari Dolar Singapura currency from Singapore Dollar (GEAR) and
(GEAR) dan Dolar Australia (Stanmore) Australia Dollar (Stanmore) to United States
menjadi Dolar Amerika Serikat. Karena Dolar Dollar. As United States Dollar reflects the
Amerika Serikat mencerminkan substansi economic substance of the underlying
ekonomi dari kejadian dan kondisi entitas events and circumstances of the
anak, Manajemen menyimpulkan bahwa subsidiaries, the Management concluded
Dolar Amerika Serikat adalah mata uang that United States Dollar is the currency of
pada lingkungan ekonomi utama dimana the primary economic environment in which
entitas beroperasi. Perubahan dalam mata the entity operates. This change in
uang fungsional ini telah diperlakukan functional currency has been accounted for
secara prospektif dengan menjabarkan prospectively by translating all financial
semua pos posisi keuangan ke dalam mata position items using the prevailing exchange
uang fungsional yang baru menggunakan rate at the date of change in functional
kurs pada tanggal perubahan. currency.
Pelepasan Entitas Anak pada Tahun 2023 Disposal of a Subsidiary in 2023
Pada tanggal 9 November 2022, On November 9, 2022, the Company,
Perusahaan, Duchess Avenue Pte. Ltd., Duchess Avenue Pte. Ltd., related party, and
pihak berelasi, dan GEAR menandatangani GEAR entered into an implementation
kesepakatan pelaksanaan sehubungan agreement in relation to the restructuring
dengan rencana restrukturisasi entitas anak plan of the Company's subsidiaries through
perusahaan melalui rencana distribusi the planned distribution of GEM shares (from
saham GEM (dari GEAR kepada GEAR to the Company) and the planned
Perusahaan) dan rencana pengalihan transfer of GEAR shares (from the Company
saham GEAR (dari Perusahaan kepada to Duchess Avenue Pte. Ltd., related party).
Duchess Avenue Pte. Ltd., pihak berelasi). Currently, the restructuring plan of the
Rencana restrukturisasi entitas anak Company's subsidiaries has been approved
perusahaan ini telah mendapatkan in the Company's Extraordinary General
persetujuan dalam Rapat Umum Pemegang Meeting of Shareholders dated May 2, 2023.
Saham Luar Biasa Perusahaan tanggal
2 Mei 2023.
Pada tanggal 10 Agustus 2023, Perusahaan On August 10, 2023, the Company has
telah mengalihkan seluruh saham GEAR transferred all GEAR shares owned by the
yang dimiliki oleh Perusahaan kepada Company to Duchess Avenue Pte. Ltd.,
Duchess Avenue Pte. Ltd., pihak berelasi. related party.
Sejak tanggal 10 Agustus 2023, laporan Since August 10, 2023, financial statements
keuangan GEAR dan entitas anaknya tidak of GEAR and its subsidiaris are no longer
dikonsolidasikan lagi ke dalam laporan consolidated to the Company’s financial
keuangan Perusahaan. statement.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Rekonsiliasi arus kas sehubungan dengan Cash flow reconciliation relating with
pelepasan GEAR: disposal of GEAR:
Kas yang diterima dari pelepasan GEAR 275.423.627 Cash received from disposal of GEAR
Dikurangi nilai tercatat investasi dalam GEAR: Less Carrying amount of the investment in GEAR:
Nilai tercatat investasi dalam GEAR sebelum pelepasan 1.305.355.037 Carrying amount investment in GEAR before disposal
Penyesuaian atas nilai tercatat investasi sehubungan dengan Adjustment to the carrying amount of investment relating to
pembagian dividen saham dan penurunan modal GEAR (441.197.052) GEAR's stock dividend distribution and decrease in capital
Penyesuaian atas kerugian bersih yang sebelumnya diakui dalam Adjustment to net losses previously recognized in other
penghasilan kompehensif lain sehubungan dengan pelepasan GEAR 29.202.340 comprehensive income relating to disposal of GEAR
Jumlah - bersih 893.360.325 Net
Difference in value arising from restructuring transactions
Selisih nilai transaksi restrukturisasi entitas sepengendali (617.936.698) among entities under common control
Saldo kas dan setara kas dan liabilitas GEAR's cash and cash equivalent balances
GEAR pada saat pelepasan masing-masing and liabilities on disposal date were
sebesar US$ 692.754.301 dan US$ 692,754,301 and US$ 3,639,636,270,
US$ 3.639.636.270. respectively.
Perubahan Modal Entitas Anak pada 2023 Changes in Capital of Subsidiaries
Tahun 2023
DSSI DSSI
Berdasarkan Akta No. 51 tanggal Based on Deed No. 51 dated December 22,
22 Desember 2023 dari Lanawaty Darmadi, 2023 of Lanawaty Darmadi, S.H., M.M.,
S.H., M.M., M.Kn., notaris di Jakarta, para M.Kn., a public notary in Jakarta, the
pemegang saham DSSI menyetujui untuk shareholders of DSSI agreed to
meningkatkan modal dasar dari sebesar increase its authorized capital from
Rp 10.000.000.000 yang terbagi atas Rp 10,000,000,000 consisting of
10.000 saham dengan nilai nominal 10,000 shares with a nominal value of
Rp 1.000.000 menjadi Rp 50.000.000.000 Rp 1,000,000 into Rp 50,000,000,000
yang terbagi atas 50.000 saham, menyetujui consisting of 50,000 shares, approved the
pengeluaran saham baru sebanyak issuance of 12,500 new shares equivalent to
12.500 saham atau sebesar Rp 12,500,000,000, thus, increasing the
Rp 12.500.000.000 sehubungan dengan issued and paid-up capital from
peningkatkan modal ditempatkan dan disetor Rp 3,800,000,000 consisting of 3,800 shares
dari Rp 3.800.000.000 yang terbagi atas to Rp 16,300,000,000 consisting of
3.800 saham menjadi Rp 16.300.000.000 16,300 shares which were all acquired by the
yang terbagi atas 16.300 saham yang Company.
diambil seluruhnya oleh Perusahaan.
DSST DSST
Berdasarkan Akta No. 47 tanggal Based on Deed No. 47 dated December 22,
22 Desember 2023 dari Lanawaty Darmadi, 2023 of Lanawaty Darmadi, S.H., M.M.,
S.H., M.M., M.Kn., notaris di Jakarta, para M.Kn., a public notary in Jakarta, the
pemegang saham DSST menyetujui shareholders of DSST agreed to increase its
untuk meningkatkan modal ditempatkan issued and paid-up capital from
dan disetor DSST dari sebesar Rp 7,382,545,000,000 consisting of
Rp 7.382.545.000.000 yang terbagi atas 7,382,545 shares with a nominal value of
7.382.545 saham dengan nilai Rp 1,000,000 to Rp 7,794,044,000,000
nominal Rp 1.000.000 menjadi consisting of 7,794,044 shares through the
Rp 7.794.044.000.000 yang terbagi atas issuance of 411,499 new shares equivalent
7.794.044 saham melalui pengeluaran or amounting to Rp 411,499,000,000 which
saham baru sebanyak 411.499 saham atau were all acquired by the Company.
sebesar Rp 411.499.000.000 yang diambil
seluruhnya oleh Perusahaan.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
DSSE EMU DSSE EMU
Berdasarkan Akta No. 42 tanggal Based on Deed No. 42 dated December 22,
22 Desember 2023 dari Lanawaty Darmadi, 2023 of Lanawaty Darmadi, S.H., M.M.,
S.H., M.M., M.Kn., notaris di Jakarta, para M.Kn., a public notary in Jakarta, the
pemegang saham DSSE EMU menyetujui shareholders of DSSE EMU agreed to
untuk meningkatkan modal ditempatkan increase its issued and paid-up capital
dan disetor DSSE EMU dari sebesar from Rp 781,151,000,000 consisting of
Rp 781.151.000.000 yang terbagi atas 781,151 shares with a nominal value of
781.151 saham dengan nilai nominal Rp 1,000,000 to Rp 901,095,000,000
Rp 1.000.000 menjadi Rp 901.095.000.000 consisting of 901,095 shares through the
yang terbagi atas 901.095 saham issuance of 119,944 new shares equivalent
melalui pengeluaran saham baru or amounting to Rp 119,944,000,000 which
sebanyak 119.944 saham atau sebesar were all acquired by the Company.
Rp 119.944.000.000 yang diambil
seluruhnya oleh Perusahaan.
GEM GEM
Pada tanggal 10 Agustus 2023, Perusahaan On August 10, 2023, the Company has
telah menerima sebanyak 2.848.721.125 received 2,848,721,125 shares of GEM,
saham GEM, yang dibagikan GEAR melalui: which were distributed by GEAR via:
- Pembagian dividen saham berupa - Distribution of stock dividends in the
saham GEM. form of GEM shares.
- Penurunan modal GEAR dengan cara - Decrease in GEAR capital by way of
pengembalian modal oleh GEAR dalam return of capital by GEAR in the form of
bentuk pembagian saham GEM. distribution of GEM shares.
Pada tanggal 21 Agustus 2023, Perusahaan On August 21, 2023, the Company has
telah melakukan pembelian saham sebanyak purchased 411,184,168 shares of GEM from
411.184.168 saham GEM dari pemegang the cash entitled shareholders. After this
saham yang berhak atas dana tunai. Setelah transaction, the Company directly owns
transaksi ini, Perusahaan memiliki 55,42% 55.42% of GEM shares.
saham GEM secara langsung.
Pada tanggal 25 Agustus 2023, Perusahaan On August 25, 2023, the Company sold
menjual sebanyak 259.905.193 saham yang 259,905,193 of it shares in GEM, or
dimilikinya dalam GEM, atau setara dengan equivalent to 4.42% share ownership directly
4,42% kepemilikan saham dalam GEM. in GEM. After this transaction, the Company
Setelah transaksi ini, Perusahaan memiliki owns 51.00% of GEM shares directly.
51,00% saham GEM secara langsung.
Perubahan Modal Entitas Anak pada 2022 Changes in Capital of Subsidiaries
Tahun 2022
GEAR GEAR
Pada tanggal 7 Maret 2022, GEAR, entitas On March 7, 2022, GEAR, a subsidiary, has
anak, telah menyelesaikan penambahan completed 285,000,000 placement shares to
modal 285.000.000 lembar saham kepada third parties with a consideration price of
pihak ketiga dengan harga pengalihan US$ 62,996,000, which resulted in a dilution
sebesar US$ 62.996.000 yang in the Company’s ownership in GEAR from
menyebabkan kepemilikan Perusahaan 86.870% to 77.486%.
dalam GEAR terdilusi dari 86,870% menjadi
77,486%.
- 19 -
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Stanmore Stanmore
Pada bulan Maret 2022, GEAR (melalui In March 2022, GEAR (through GIA), a
GIA), entitas anak, meningkatkan subsidiary, increased its ownership in shares
penyertaan saham pada Stanmore of Stanmore by 373,317,737 shares with a
sebanyak 373.317.737 saham dengan harga consideration price of US$ 300,000,000.
pengalihan sebesar US$ 300.000.000. Following the public offering of shares
Setelah penawaran umum saham yang di conducted by Stanmore, GEAR's effective
lakukan oleh Stanmore, kepemilikan efektif ownership in Stanmore was diluted from
GEAR pada Stanmore terdilusi dari 75,33% 75.33% to 64.01%.
menjadi 64,01%.
DSSE EMU DSSE EMU
Berdasarkan Akta No. 42 tanggal Based on Deed No. 42 dated
26 April 2022 dari Lanawaty Darmadi, April 26, 2022 of Lanawaty Darmadi, S.H.,
S.H., M.M., M.Kn., notaris di Jakarta, para M.M., M.Kn., a public notary in Jakarta, the
pemegang saham DSSE EMU telah shareholders of DSSE EMU have approved
menyetujui untuk menurunkan modal to decrease its issued and paid-up capital
ditempatkan dan disetor DSSE EMU dari DSSE EMU from Rp 1,490,906,000,000
Rp 1.490.906.000.000 terbagi atas consisting of 1,490,906 shares to
1.490.906 saham menjadi berjumlah Rp 770,906,000,000 consisting of
Rp 770.906.000.000 terbagi atas 770,906 shares by withdrawing
770.906 saham dengan cara menarik 720,000 shares and returning all issued and
kembali 720.000 saham dan mengembalikan paid-up capital of Rp 720,000,000,000 of the
seluruh modal ditempatkan dan disetor withdrawn shares to the Company.
sejumlah Rp 720.000.000.000 dari saham
yang ditarik tersebut kepada Perusahaan.
Berdasarkan Akta No. 38 tanggal Based on Deed No. 38 dated December 26,
26 Desember 2022 dari Lanawaty Darmadi, 2022 of Lanawaty Darmadi, S.H., M.M.,
S.H., M.M., M.Kn., notaris di Jakarta, para M.Kn., a public notary in Jakarta, the
pemegang saham DSSE EMU menyetujui shareholders of DSSE EMU agreed to
untuk meningkatkan modal ditempatkan increase its issued and paid-up capital
dan disetor DSSE EMU dari sebesar from Rp 770,906,000,000 consisting of
Rp 770.906.000.000 yang terbagi atas 770,906 shares with a nominal value of
770.906 saham dengan nilai nominal Rp 1,000,000 to Rp 781,151,000,000
Rp 1.000.000 menjadi Rp 781.151.000.000 consisting of 781,151 shares through the
yang terbagi atas 781.151 saham issuance of 10,245 new shares equivalent or
melalui pengeluaran saham baru amounting to Rp 10,245,000,000 which were
sebanyak 10.245 saham atau sebesar all acquired by the Company.
Rp 10.245.000.000 yang diambil seluruhnya
oleh Perusahaan.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
DSST DSST
Berdasarkan Akta No. 33 tanggal Based on Deed No. 33 dated December 26,
26 Desember 2022 dari Lanawaty Darmadi, 2022 of Lanawaty Darmadi, S.H., M.M.,
S.H., M.M., M.Kn., notaris di Jakarta, para M.Kn., a public notary in Jakarta, the
pemegang saham DSST menyetujui untuk shareholders of DSST agreed to
meningkatkan modal dasar dari sebesar increase its authorized capital from
Rp 6.000.000.000.000 yang terbagi atas Rp 6,000,000,000,000 consisting of
6.000.000 saham dengan nilai 6.000.000 shares with a nominal value of
nominal Rp 1.000.000 menjadi Rp 1,000,000 into Rp 15,000,000,000,000
Rp 15.000.000.000.000 yang terbagi atas consisting of 15,000,000 shares, approved
15.000.000 saham, menyetujui pengeluaran the issuance of 3,875,250 new shares
saham baru sebanyak 3.875.250 saham equivalent to Rp 3,875,250,000,000, thus,
atau sebesar Rp 3.875.250.000.000 increasing the issued and paid-up capital
sehubungan dengan peningkatkan modal from Rp 3,507,295,000,000 consisting of
ditempatkan dan disetor dari 3,507,295 shares to Rp 7,382,545,000,000
Rp 3.507.295.000.000 yang terbagi consisting of 7,382,545 shares which were all
atas 3.507.295 saham menjadi acquired by the Company.
Rp 7.382.545.000.000 yang terbagi atas
7.382.545 saham yang diambil seluruhnya
oleh Perusahaan.
Akuisisi Entitas Anak pada Periode 2022 Acquisition of Subsidiaries in 2022
Dampier dan entitas anak Dampier and its subsidiaries
Pada tanggal 3 Mei 2022, Stanmore, entitas On May 3, 2022, Stanmore, a subsidiary of
anak Grup, menyelesaikan akuisisi 80% the Group, completed the acquisition of 80%
saham ekuitas Stanmore SMC Pty. Ltd. equity interest of Stanmore SMC Pty. Ltd.
(sebelumnya dikenal sebagai BHP Mitsui (formerly known as BHP Mitsui Coal Pty.
Coal Pty. Ltd.) (SMC) dan entitas yang Ltd.) (SMC) and its controlled entity through
dikendalikannya melalui akuisisi Dampier the acquisition of Dampier Coal
Coal (Queensland) Pty. Ltd. (Dampier) (Queensland) Pty. Ltd. (Dampier) for a
dengan nilai pengalihan sebesar consideration of US$ 1,526,336,323
US$ 1.526.336.323 terdiri dari imbalan kas comprising of cash of US$ 1,223,351,687
sebesar US$ 1.223.351.687 dibayarkan paid on completion, deferred consideration of
pada saat penyelesaian, imbalan yang US$ 100,000,000 due in November 2022 and
ditangguhkan sebesar US$ 100.000.000 up to US$ 140,000,000 contingent
jatuh tempo pada November 2022 dan consideration payable in August 2024.
imbalan kontinjensi hingga US$ 140.000.000
harus dibayarkan pada Agustus 2024.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Rincian aset yang diakuisisi serta liabilitas Recognized amounts of identifiable assets
yang diambil alih adalah sebagai berikut: acquired and liabilities assumed are as
follows:
Kas dan setara kas 62.984.427 Cash and cash equivalents
Piutang usaha 361.754.892 Trade accounts receivable
Biaya dibayar dimuka 1.002.957 Prepaid expenses
Persediaan 314.696.326 Inventories
Aset tetap 1.067.392.433 Property, plant and equipment
Aset pertambangan 1.175.269.129 Mine properties
Investasi jangka panjang 25.035.857 Long-term investments
3.008.136.021
Trade accounts payables, other accounts
Utang usaha, utang lain-lain, payables, accrued expenses, and
beban akrual dan utang pajak (271.903.451) taxes payable
Utang sewa (256.823.381) Lease liabilities
Liabilitas jangka panjang lainnya (207.026.794) Other long-term liabilities
Liabilitas pajak tangguhan (364.461.991) Deferred tax liabilities
(1.100.215.617)
Jumlah aset bersih teridentifikasi 1.907.920.404 Total net identifiable assets
Kepentingan nonpengendali (381.584.081) Non-controlling interest
Jumlah imbalan yang dialihkan 1.526.336.323 Total consideration
Tabel berikut adalah rekonsiliasi imbalan kas The following table is the reconciliation of
yang dialihkan dan arus kas dari cash consideration and cash flows from
penggabungan usaha: business combinations:
Jumlah imbalan yang dialihkan 1.526.336.323 Total consideration
Imbalan yang ditangguhkan (100.000.000) Deferred consideration
Imbalan kontinjensi (140.000.000) Contigent consideration
Dikurangi saldo kas dan setara kas Less cash and cash equivalents balance
entitas anak yang diakuisisi (62.984.427) of acquired subsidiary
Arus kas - aktivitas investasi 1.223.351.896 Cash flows - investing activities
Pada 3 November 2022, Stanmore On November 3, 2022, Stanmore announced
menyatakan telah membayar imbalan that it has paid the deferred consideration of
ditangguhkan sebesar US$ 100.000.000 US$ 100,000,000 in relation to the SMC
sehubungan dengan akuisisi SMC. acquisition.
Imbalan kontinjensi yang dialihkan oleh The contingent consideration to be
pihak pengakuisisi diakui pada nilai wajar transferred by the acquirer is recognized at
tanggal akuisisi. Dengan potensi acquisition date fair value. With a potential
pembayaran hingga US$ 150.000.000 payment up to US$ 150,000,000 after two
setelah dua tahun, yang nilainya bergantung years, the value of which is dependent on
pada harga batubara yang berlaku melebihi the prevailing coal price exceeding certain
batas tertentu. target.
Pada tahun berjalan, alokasi harga During the current year, the purchase price
pembelian sehubungan transaksi kombinasi allocation of the SMC business combination
bisnis SMC telah diselesaikan. Sehubungan was finalised. As a result of this exercise,
dengan hal ini, reklasifikasi nilai antar akun a reclassification of value among mine
dalam aset pertambangan sebesar properties account of US$ 61,250,000 was
US$ 61.250.000 telah dilakukan performed (Note 15).
(Catatan 15).
Akuisisi kepentingan nonpengendali di SMC Acquisition of non-controlling interests in
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Page 463
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
SMC
Pada tanggal 7 Oktober 2022, Grup melalui On October 7, 2022, the Group through
Dampier mengakuisisi sisa 20% kepemilikan Dampier acquired the remaining 20%
di SMC dengan nilai pengalihan sebesar interest in SMC for a consideration of
US$ 270.000.000 dan telah dibayar penuh US$ 270,000,000 and was paid in full at
pada saat akuisisi. Sehingga, SMC menjadi the time of acquisition. Consequently, SMC
entitas anak yang dimiliki sepenuhnya oleh become a wholly owned subsidiary of
Stanmore. Stanmore.
Perubahan kepemilikan tersebut tidak As the changes in ownership interest did not
mengakibatkan perubahan pengendalian, result in loss of control, the transaction was
sehingga transaksi tersebut dicatat sebagai accounted for as an equity transaction and
transaksi ekuitas dan selisih antara imbalan any difference between the consideration
yang dialihkan dan jumlah tercatat paid and the carrying amount of the non-
kepentingan nonpengendali diakui sebagai controlling interest is recognized in the
“Selisih nilai transaksi dengan kepentingan “Difference in value arising from transactions
nonpengendali” pada bagian ekuitas di with non-controlling interests” account in the
laporan posisi keuangan konsolidasian. equity section of the consolidated statement
of financial position.
d. Ijin Pertambangan Grup d. The Group’s Mining Licenses
GEM GEM
Pada tanggal 4 Februari 2011, berdasarkan On February 4, 2011, based on the Decision
Keputusan Menteri Energi dan Sumber Daya of the Minister of Energy and Mineral
Mineral No. 206.K./30/DJB/2011, GEM Resources No. 206.K./30/DJB/2011, GEM
memperoleh Ijin Usaha Pertambangan (IUP) obtained a Particular License of IUP
Operasi Produksi Khusus untuk Operation Production for Transportation and
Pengangkutan dan Penjualan Batubara Trade of Coal which is valid for three (3)
untuk jangka waktu 3 (tiga) tahun. years. Based on the Decision of the Minister
Berdasarkan Keputusan Menteri Energi of Energy and Mineral Resources
dan Sumber Daya Mineral No. 358.K/30/DJB/2014 dated April 7, 2014,
No. 358.K/30/DJB/2014 tanggal the period has been extended for three (3)
7 April 2014, jangka waktu tersebut years. Based on the Regulation of the
diperpanjang selama 3 (tiga) tahun. Minister of Energy and Mineral Resources
Berdasarkan Peraturan Menteri Energi dan No. 34 Year 2017, GEM obtained an
Sumber Daya Mineral No. 34 Tahun 2017, adjustment of cooperation agreements with
GEM telah melakukan penyesuaian Izin Register Certificate of Activities for
Usaha Pertambangan Operasi Khusus untuk Transportation and Trade of Coal
Pengangkutan dan Penjualan Batubara No. 08392-00/TR-AJ/DBB/2017.
dengan mendapatkan Tanda Registrasi
Kegiatan Pengangkutan dan Penjualan
No. 08392-00/TR-AJ/DBB/2017.
Berdasarkan Keputusan Menteri Energi dan Based on the Decision of the Minister of
Sumber Daya Mineral dan Menteri Energy and Mineral Resources and the
Investasi/Kepala Badan Koordinasi Minister of Investment/Head of the
Penanaman Modal No. 81202191527980003 Investment Coordinating Board
tanggal 31 Juli 2023, GEM telah No. 81202191527980003 dated July 31,
mendapatkan Perizinan Berusaha Berbasis 2023, GEM has obtained a Risk based
Risiko untuk Pengangkutan dan Penjualan Business License for Transportation and
Batubara dengan jangka waktu 5 (lima) Trade of Coal with a period of five (5) years
tahun sejak ditetapkan Keputusan dan dapat since the Decree was approved and can be
diperpanjang sesuai dengan ketentuan extended in accordance with statutory
peraturan perundang-undangan. provisions.
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Page 464
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
BKES BKES
Pada tanggal 9 September 2011, On September 9, 2011, based on the
berdasarkan Keputusan Menteri Energi Decision of the Ministry of
dan Sumber Daya Mineral Energy and Mineral Resources
No. 1034.K./30/DJB/2011, BKES No. 1034.K./30/DJB/2011, BKES obtained a
memperoleh IUP Operasi Produksi Khusus Particular License of IUP Operation
untuk Pengangkutan dan Penjualan Production for Transportation and Trade of
Batubara untuk jangka waktu 5 (lima) Coal which is valid for five (5) years and can
tahun dan dapat diperpanjang. be extended. Based on the Decision
Berdasarkan Keputusan Kepala BKPM of the Chairman of BKPM
No. 36/I/IUP/PMDN/2020 tanggal No. 36/I/IUP/PMDN/2020 dated January 30,
30 Januari 2020, jangka waktu tersebut 2020, the period has been extended for
diperpanjang selama 5 (lima) tahun. five (5) years.
RCI RCI
Berdasarkan Keputusan Menteri Energi Based on the Decision of the Ministry of
dan Sumber Daya Mineral Energy and Mineral Resources
No. 835.K/30/DJB/2012 tanggal No. 835.K/30/DJB/2012 dated
26 September 2012, RCI telah memperoleh September 26, 2012, RCI has obtained
IUP Operasi Produksi Khusus untuk License of Special Mining Operation
Pengangkutan dan Penjualan Batubara Production for Transportation and Trade of
untuk jangka waktu 5 (lima) tahun. Coal which is valid for five (5) years. Based
Berdasarkan Peraturan Menteri Energi dan on Regulation of the Minister of Energy and
Sumber Daya Mineral No. 34 Tahun 2017, Mineral Resources No. 34 Year 2017,
RCI telah melakukan penyesuaian RCI has adjusted the License of Special
IUP Operasi Khusus untuk Pengangkutan Mining Operation Production for
dan Penjualan Batubara tersebut dengan Transportation and Trade of Coal
mendapatkan Tanda Registrasi by obtaining the Register Certificate of
Kegiatan Pengangkutan dan Penjualan Activities for Transportation and Trade
No. 07183-00/TR-AJ/DBB/2017. No. 07183-00/TR-AJ/DBB/2017.
Berdasarkan Keputusan Kepala BPKM Based on the Decision of the Chairman of
No. 55/I/IUP-PB/PMDN/2016, RCI telah the BPKM No. 55/I/IUP-PB/PMDN/2016, RCI
memperoleh persetujuan penyesuaian has obtained approval on the adjustment of
kerjasama asal komoditas. Berdasarkan cooperation agreements for the commodity
Keputusan Menteri Energi dan Sumber Daya source. Based on the Decision of the
Mineral dan Menteri Investasi/Kepala Minister of Energy and Mineral Resources
Badan Koordinasi Penanaman Modal and the Minister of Investment/Head of the
No. 81202191527980003 tanggal Investment Coordinating Board
31 Juli 2023, RCI telah mendapatkan No. 81202191527980003 dated July 31,
Perizinan Berusaha Berbasis Risiko untuk 2023, RCI has obtained a Risk-based
Pengangkutan dan Penjualan Batubara Business License for Transportation and
dengan jangka waktu 5 (lima) tahun sejak Trade of Coal with a period of five (5) years
ditetapkan Keputusan dan dapat since the Decree was approved and can be
diperpanjang sesuai dengan ketentuan extended in accordance with statutory
peraturan perundang-undangan. provisions.
ASL ASL
Pada tanggal 31 Desember 2014, On December 31, 2014, based on the
berdasarkan Keputusan Gubernur Sumatera Decision of the Governor of South Sumatera
Selatan No. 801/KPTS/DISPERTAMBEN/ No. 801/KPTS/DISPERTAMBEN/2014, ASL
2014, ASL memperoleh IUP Operasi obtained Particular License of IUP Operation
Produksi Khusus untuk Pengangkutan dan Production for Transportation and Trade of
Penjualan Batubara untuk jangka waktu Coal which is valid for two (2) years. Based
2 (dua) tahun. Berdasarkan Keputusan on the Decision of the Governor of South
Gubernur Sumatera Selatan Sumatera No. 203/KPTS/DPMPTSP/2017
No. 203/KPTS/DPMPTSP/2017 tanggal dated March 17, 2017, the period has been
17 Maret 2017, jangka waktu tersebut extended for two (2) years.
diperpanjang selama 2 (dua) tahun.
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Page 465
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Berdasarkan Keputusan Kepala Dinas Based on the Decision of the Head
Penanaman Modal dan Pelayanan Terpadu Investment and One-stop Integrated
Satu Pintu Provinsi Sumatera Selatan Services of South Sumatera Province
No. 0617/DPMPTSP.V/X/2018 tanggal No. 0617/DPMPTSP.V/X/2018 dated
18 Oktober 2018, jangka waktu tersebut October 18, 2018, the period has been
diperpanjang selama 5 (lima) tahun dan extended for five (5) years still in the process
masih dalam proses perpanjangan. of being extended.
BORNEO BORNEO
BORNEO telah memperoleh ijin BORNEO has obtained licenses to conduct
Pengusahaan Pertambangan Batubara dari coal mining activities from the following
instansi-instansi berikut: institutes:
1. Pemerintah Republik Indonesia diwakili 1. The Government of the Republic of
oleh PT Tambang Batubara Bukit Indonesia as represented by
Asam (Persero) (PTBA) dalam PT Tambang Batubara Bukit
Perjanjian Kerjasama Pengusahaan Asam (Persero) (PTBA) in Coal
Pertambangan Batubara (PKP2B) Contract of Work (CCoW)
No. 007/PK/PTBA-BI/1994 tanggal No. 007/PK/PTBA-BI/1994 dated
15 Agustus 1994. Berdasarkan August 15, 1994. Based on the
Amandemen PKP2B antara PTBA dan Amendment in CCoW between PTBA
BORNEO tanggal 27 Juni 1997, efektif and BORNEO dated June 27, 1997,
sejak tanggal 1 Juli 1997, semua hak effective July 1, 1997, all of the PTBA’s
dan kewajiban PTBA dalam PKP2B rights and obligations in CCoW have
beralih kepada Pemerintah Republik been transferred to the Government of
Indonesia yang diwakili oleh Menteri the Republic of Indonesia which was
Energi dan Sumber Daya Mineral. represented by the Minister of Energy
Pada tanggal 5 Agustus 2015, and Mineral Resources. On August 5,
Pemerintah Republik Indonesia dan 2015, the Government of the Republic
BORNEO telah menandatangani of Indonesia and BORNEO have
Amandemen kedua PKP2B. signed the second Amendment of
CCoW.
2. Keputusan Menteri Energi dan Sumber 2. Minister of Energy and Mineral
Daya Mineral No. 10.K/40.00/DJB/2006 Resources in his Decision Letter
tanggal 17 Februari 2006 tentang No. 10.K/40.00/DJB/2006 dated
Permulaan Tahap Kegiatan Produksi February 17, 2006 concerning the
PKP2B seluas 24.100 Ha untuk jangka Beginning Stage of Production Activity
waktu 30 (tiga puluh) tahun. of CCoW for 24,100 Ha for a period of
thirty (30) years.
Berdasarkan Keputusan dari Menteri Based on the Decision of the Minister of
Perhubungan No. KP 26 Tahun 2014 tanggal Transportation No. KP 26 Year 2014 dated
9 Januari 2014, BORNEO telah memperoleh January 9, 2014, BORNEO has obtained
Persetujuan Pengelolaan Terminal Untuk Transportation License for the Operational
Kepentingan Sendiri (TUKS) di dalam Activities of Terminal for Self Interest (TUKS)
daerah lingkungan kerja dan daerah in operational territory and interest related
lingkungan kepentingan Pelabuhan territory of Kotabaru port, to support
Kotabaru, guna menunjang kegiatan usaha BORNEO’s coal mining activities.
di bidang pertambangan batubara BORNEO.
Berdasarkan Surat Direktorat Jenderal Based on the Letter from Directorate General
Perdagangan Luar Negeri tanggal of Foreign Trade dated June 5, 2020,
5 Juni 2020, BORNEO telah memperoleh BORNEO has obtained recognition as
pengakuan sebagai eksportir batubara a registered coal exporter.
terdaftar.
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Page 466
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
KMS KMS
Berdasarkan Keputusan Kepala BKPM Based on the Decision of the Chairman
No. 193/1/IUJP/PMDN/2018 tanggal of BKPM No. 193/1/IUJP/PMDN/2018 dated
31 Desember 2018, KMS mendapat Izin December 31, 2018, KMS obtained
Usaha Jasa Pertambangan (IUJP). Particular License of Izin Usaha Jasa
Pertambangan (IUJP).
Berdasarkan Surat Keputusan Based on Decision Letter Minister of
Menteri Investasi/Kepala BKPM Investment/Chairman of the BKPM
No. 58/1/IUJP/PMDN/2023 tanggal No. 58/1/IUJP/PMDN/2023 dated
29 Desember 2023, IUJP telah diperpanjang December 29, 2023, IUJP has been
selama 5 (lima) tahun. extended for five (5) years.
BSL BSL
BSL telah memperoleh ijin Pengusahaan BSL has obtained the following licenses to
Pertambangan Batubara dari Conduct Coal Mining activities from the
instansi-instansi berikut: following institutes:
1. Pemerintah Republik Indonesia diwakili 1. The Government of the Republic of
oleh PTBA dalam PKP2B Indonesia as represented by PTBA in
No. 015/PK/PTBA-BL/1994 tanggal CCoW No. 015/PK/PTBA-BL/1994
15 Agustus 1994. Berdasarkan dated August 15, 1994. Based on the
perubahan PKP2B antara PTBA dan changes in CCoW between PTBA and
BSL tanggal 27 Juni 1997, efektif sejak BSL dated June 27, 1997, effective
tanggal 1 Juli 1997, semua hak dan July 1, 1997, all of the PTBA’s rights
kewajiban PTBA dalam PKP2B beralih and obligations in CCoW have been
kepada Pemerintah Republik Indonesia transferred to the Government of the
yang diwakili oleh Menteri Republic of Indonesia which was
Pertambangan dan Energi (sekarang represented by the Minister of Mining
Menteri Energi dan Sumber and Energy (currently the Minister of
Daya Mineral). Pada tanggal Energy and Mineral Resources). On
14 November 2017, Pemerintah November 14, 2017, the Government
Republik Indonesia dan BSL telah of the Republic of Indonesia and BSL
menandatangani Amandemen kedua signed the second Amendment of
PKP2B. CCoW.
2. Menteri Energi dan Sumber Daya 2. Minister of Energy and Mineral
Mineral dalam Surat Keputusan Resources in his Decision Letter
No. 718.K/30/DJB/2011 tanggal No. 718.K/30/DJB/2011 dated
31 Maret 2011 tentang Permulaan March 31, 2011 concerning the
Tahap Kegiatan Produksi PKP2B untuk Beginning Stage of Production Activity
jangka waktu 30 (tiga puluh) tahun. of CCoW for a period of thirty (30)
years.
3. Menteri Energi dan Sumber Daya 3. Minister of Energy and Mineral
Mineral dalam Surat Keputusan Resources in his Decision Letter
No. 247.K/30/DJB/2018 tanggal No. 247.K/30/DJB/2018 dated May 28,
28 Mei 2018 tentang Penciutan 2018 concerning the Region Shrinkage
Wilayah PKP2B seluas 23.300 Ha. of CCoW for 23,300 Ha.
Berdasarkan UU No. 3 Tahun 2020 tentang In accordance with Law No. 3 Year 2020
perubahan atas UU No. 4 Tahun 2009 update from Law No. 4 Year 2009 regarding
tentang pertambangan mineral dan mineral and coal mining, those licenses can
batubara, izin tersebut dapat diperpanjang be extended twice for a maximum of
dua kali, masing-masing maksimal selama 10 years each.
10 tahun.
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Page 467
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Berdasarkan Surat Direktorat Jenderal Based on the Letter from Directorate General
Perdagangan Luar Negeri tanggal of Foreign Trade dated July 9, 2020, BSL
9 Juli 2020, BSL telah memperoleh has obtained recognition as a registered coal
pengakuan sebagai eksportir batubara exporter.
terdaftar.
Berdasarkan Surat Pengakuan sebagai Based on the letter Recognition Registered
Eksportir Terdaftar Batubara ET. as Exporter of Coal ET. Batubara
Batubara No. 03.ET04.23.0376 tanggal No. 03.ET04.23.0376 on June 22, 2023, BSL
22 Juni 2023, BSL telah memperoleh has obtained recognition as a registered coal
pengakuan sebagai eksportir batubara exporter.
terdaftar.
Luas Area/ No. Surat Keputusan/ Masa Berlaku/
No. Ijin KP/Licenses Daerah/Location Area Decision Letter No. Validity
Hektar/Hectare
KIM
1 IUP Operasi Produksi/ Kecamatan Jujuhan, 199 Keputusan Bupati Bungo/ 23 April 2010 s.d./up to
Production Operations Kabupaten Bungo, Decision of Bupati Bungo 22 April 2018
Provinsi/Province Jambi No. 252/DESDM Tahun 2010
2 SK Perpanjangan Kecamatan Jujuhan, 199 Keputusan Kepala Dinas Penanaman Modal/ 2 Oktober/October 2017
IUP Operasi Produksi/ Kabupaten Bungo, Decision of Head Investment s.d./up to
Decision Letter on Extension Provinsi/Province Jambi No. 269/KEP.KA.DPMPTSP-6.I/IUPOP/X/2017 2 Oktober/October 2027
of Production Operations
TKS
1. IUP Operasi Produksi/ Desa Malateken, 4.748 Keputusan Bupati Barito Utara/ 26 April 2010 s.d./up to
Production Operations Gandring, Panaen, Liang Buah, Decision of Bupati - North Barito 25 April 2026
Kecamatan Teweh Tengah/Central No. 188.45/207/2010
dan/and Teweh Timur/East ,
Kabupaten Barito Utara/North ,
Provinsi/Province
Kalimantan Tengah/Central
2. IUP Operasi Produksi/ Desa Malateken, 4.959 Keputusan Bupati Barito Utara/ 26 April 2010 s.d./up to
Production Operations Gandring dan/and Panaen, Decision of Bupati - North Barito 25 April 2028
Kecamatan Teweh Tengah/Central No. 188.45/208/2010
dan/and Teweh Timur/East ,
Kabupaten Barito Utara/North ,
Provinsi/Province
Kalimantan Tengah/Central
3. IUP Operasi Produksi/ Desa Saing, Patung, Gandrung, 1.748 Keputusan Bupati Barito Timur/ 14 Agustus/August 2009
Production Operations Kecamatan Dusun Tengah/Central Decision of Bupati - East Barito s.d./up to
dan/and Paku, No. 570 tahun/year 2009 14 Agustus/August 2019
Kabupaten Barito Timur/East ,
Provinsi/Province
Kalimantan Tengah/Central
4. SK Perpanjangan Desa Saing, Patung, Gandrung, 1.748 Keputusan Kepala Dinas Penanaman Modal/ 15 Agustus/August 2019
IUP Operasi Produksi/ Kecamatan Dusun Tengah/Central Decision of Head Investment s.d./up to
Decision Letter on Extension dan/and Paku, No. 570/52/DESDM-IUPOP/VII/DPMPTSP-2019 14 Agustus/August 2026
of Production Operations Kabupaten Barito Timur/East ,
Provinsi/Province
Kalimantan Tengah/Central
Berdasarkan Surat Direktorat Jenderal Based on the Letter from Directorate
Perdagangan Luar Negeri tanggal General of Foreign Trade dated May 17,
17 Mei 2018, TKS telah memperoleh 2018, TKS has obtained recognition as a
pengakuan sebagai eksportir batubara registered coal exporter.
terdaftar.
- 27 -
Page 468
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Luas Area/ No. Surat Keputusan/ Masa Berlaku/
No. Ijin KP/Licenses Daerah/Location Area Decision Letter No. Validity
Hektar/Hectare
BHBA
1. IUP Operasi Produksi/ Dusun Tanjung Belit, 172 Keputusan Bupati Bungo/ 23 April 2010 s.d./up to
Production Operations Kecamatan Jujuhan, Decision of Bupati Bungo 22 April 2016
Kabupaten Bungo, No. 247/DESDM Tahun 2010
Provinsi/Province Jambi
2. SK Perpanjangan Dusun Tanjung Belit, 172 Keputusan Bupati Bungo/ 18 Desember/December 2014
IUP Operasi Produksi/ Kecamatan Jujuhan, Decision of Bupati Bungo s.d./up to
Decision Letter on Extension Kabupaten Bungo, No. 576/DESDM Tahun 2014 17 Desember/December 2024
of Production Operations Provinsi/Province Jambi
Luas Area/ No. Surat Keputusan/ Masa Berlaku/
No. Ijin KP/Licenses Daerah/Location Area Decision Letter No. Validity
Hektar/Hectare
KCP
1. IUP Operasi Produksi/ Dusun Tanjung Belit, 143 Keputusan Bupati Bungo/ 22 Juli/July 2009
Production Operations Kecamatan Jujuhan, Decision of Bupati Bungo s.d./up to
Kabupaten Bungo, No. 350/DESDM Tahun 2009 21 Juli/July 2019
Provinsi/Province Jambi
2. SK Perpanjangan Dusun Tanjung Belit, 143 Keputusan Kepala Dinas Penanaman Modal/ 24 Oktober/October 2018
IUP Operasi Produksi/ Kecamatan Jujuhan, Decision of Head Investment s.d./up to
Decision Letter on Extension Kabupaten Bungo, No. 183/KEP.KA.DPMPTSP-6.I/IUPOP/X/2018 24 Oktober/October 2028
of Production Operations Provinsi/Province Jambi
Berdasarkan Surat Direktorat Jenderal Based on the letter from Directorate General
Perdagangan Luar Negeri tanggal of Foreign Trade dated November 24, 2014,
24 November 2014, KCP telah memperoleh KCP has obtained recognition as a
pengakuan sebagai eksportir batubara registered coal exporter.
terdaftar.
Berdasarkan Surat Pengakuan sebagai Based on the letter Recognition of
Eksportir Terdaftar Batubara ET. Registered as Exporter of Coal ET. Batubara
Batubara No. 03.ET-04.20.0215 tanggal No. 03.ET-04.20.0215 dated November 2,
2 November 2020, KCP telah memperoleh 2020, KCP has obtained recognition as
pengakuan sebagai eksportir batubara a registered coal exporter.
terdaftar.
Luas Area/ No. Surat Keputusan/ Masa Berlaku/
No. Ijin KP/Licenses Daerah/Location Area Decision Letter No. Validity
Hektar/Hectare
BBU
1 IUP Operasi Produksi/ Dusun Tanjung Belit, 1.301 Keputusan Bupati Bungo/ 9 Juli/July 2009
Production Operations Kecamatan Jujuhan, Decision of Bupati Bungo s.d./up to
Kabupaten Bungo, No. 341/DESDM Tahun 2009 8 Juli/July 2029
Provinsi/Province Jambi
Berdasarkan Surat Direktorat Jenderal Based on the letter from Directorate General
Perdagangan Luar Negeri tanggal of Foreign Trade dated May 21, 2018,
21 Mei 2018, BBU telah memperoleh BBU has obtained recognition as a
pengakuan sebagai eksportir batubara registered coal exporter.
terdaftar.
Berdasarkan Surat Pengakuan sebagai Based on the letter Recognition of
Ekspotir Terdaftar Batubara ET. Registered as Exporter of Coal ET. Batubara
Batubara No. 03.ET-04.21.0037 tanggal No. 03.ET-04.21.0037 on February 19, 2021,
19 Februari 2021, BBU telah memperoleh BBU has obtained recognition as a
pengakuan sebagai eksportir batubara registered coal exporter.
terdaftar.
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Page 469
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Luas Area/ No. Surat Keputusan/ Masa Berlaku/
No. Ijin KP/Licenses Daerah/Location Area Decision Letter No. Validity
Hektar/Hectare
BNP
1. IUP Operasi Produksi/ Dusun Tanjung Belit, 199 Keputusan Bupati Bungo/ 30 Desember/December 2009
Production Operations Kecamatan Jujuhan, Decision of Bupati Bungo s.d./up to
Kabupaten Bungo, No. 545/DESDM Tahun 2010 29 Oktober/October 2019
Provinsi/Province Jambi
2. SK Perpanjangan Dusun Tanjung Belit, 199 Keputusan Bupati Bungo/ 8 April 2019 s.d./up to
IUP Operasi Produksi/ Kecamatan Jujuhan, Decision of Bupati Bungo 30 Desember/December 2029
Decision Letter on Extension Kabupaten Bungo, No. 85/KEP.KA.DPMPTSP-6.1/IUPOP/IV/2019
of Production Operations Provinsi/Province Jambi
TBBU
1. IUP Operasi Produksi/ Dusun Tanjung Belit, 198 Keputusan Bupati Bungo/ 23 April 2010 s.d./up to
Production Operations Kecamatan Jujuhan, Decision of Bupati Bungo 22 April 2018
Kabupaten Bungo, No. 249/DESDM Tahun 2010
Provinsi/Province Jambi
2. SK Perpanjangan Dusun Tanjung Belit, 198 Keputusan Kepala Dinas Penanaman Modal/ 2 Oktober/October 2017
IUP Operasi Produksi/ Kecamatan Jujuhan, Decision of Head Investment s.d./up to
Decision Letter on Extension Kabupaten Bungo, No. 267/KEP.KA.DPMPTSP-6.I/IUPOP/X/2017 2 Oktober/October 2027
of Production Operations Provinsi/Province Jambi
MAL
1. IUP Operasi Produksi/ Kecamatan Bayung Lencir, 4.836 Keputusan Bupati Musi Banyuasin/ 8 Maret/March 2009
Production Operations Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin s.d./up to
Provinsi/Province No. 1259 Tahun 2009 8 Maret/March 2017
Sumatera Selatan/South
2. SK Perubahan IUP Kecamatan Bayung Lencir, 4.836 Keputusan Bupati Musi Banyuasin/ 8 Maret/March 2009
Operasi Produksi/ Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin s.d./up to
Decision Letter on Provinsi/Province No. 0672 Tahun 2010 7 Maret/March 2021
Change of Production Sumatera Selatan/South
Operations
3. SK Perubahan IUP Kecamatan Bayung Lencir, 4.540 Keputusan Bupati Musi Banyuasin/ 8 Maret/March 2009
Operasi Produksi/ Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin s.d./up to
Decision Letter on Provinsi/Province No. 1417 Tahun 2012 8 Maret/March 2021
Change of Production Sumatera Selatan/South
Operations
4. SK Perubahan IUP Kecamatan Bayung Lencir, 4.540 Keputusan Bupati Musi Banyuasin/ 8 Maret/March 2009
Operasi Produksi/ Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin s.d./up to
Decision Letter on Provinsi/Province No. 0764 Tahun 2014 8 Maret/March 2021
Change of Production Sumatera Selatan/South
Operations
5. SK Perpanjangan Kecamatan Bayung Lencir, 4.563 Keputusan Kepala Dinas Penanaman Modal/ 8 Maret/March 2021
IUP Operasi Produksi/ Kabupaten Musi Banyuasin, Decision of Head Investment s.d./up to
Decision Letter on Extension Provinsi/Province No. 615/DPMPTSP.V/X/2018 8 Maret/March 2031
of Production Operations Sumatera Selatan/South
RSL
1. IUP Operasi Produksi/ Kecamatan Bayung Lencir, 4.902 Keputusan Bupati Musi Banyuasin/ 21 November 2008
Production Operations Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin s.d./up to
Provinsi/Province No. 1253 Tahun 2009 20 November 2018
Sumatera Selatan/South
2. SK Perubahan IUP Kecamatan Bayung Lencir, 4.902 Keputusan Kepala Dinas Penanaman Modal 21 November 2018
Operasi Produksi/ Kabupaten Musi Banyuasin, dan Pelayanan Terpadu Satu Pintu/ s.d./up to
Decision Letter on Provinsi/Province Decision of Head Investment and 20 November 2028
Change of Production Sumatera Selatan/South One-stop Integrated Services
Operations No. 012/DPMPTSP.V/I/2018
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Page 470
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Luas Area/ No. Surat Keputusan/ Masa Berlaku/
No. Ijin KP/Licenses Daerah/Location Area Decision Letter No. Validity
Hektar/Hectare
BBEP
1. IUP Operasi Produksi/ Kecamatan Bayung Lencir, 4.686 Keputusan Bupati Musi Banyuasin/ 12 Desember/December 2008
Production Operations Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin s.d./up to
Provinsi/Province No. 1104 Tahun 2009 11 Desember/December 2018
Sumatera Selatan/South
2. SK Perubahan IUP Kecamatan Bayung Lencir, 4.997 Keputusan Bupati Musi Banyuasin/ 12 Desember/December 2008
Operasi Produksi/ Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin s.d./up to
Decision Letter on Provinsi/Province No. 0846 Tahun 2014 11 Desember/December 2018
Change of Production Sumatera Selatan/South
Operations
3. SK Perpanjangan Kecamatan Bayung Lencir, 4.997 Keputusan Kepala Dinas Penanaman Modal 12 Desember/December 2018
IUP Operasi Produksi/ Kabupaten Musi Banyuasin, dan Pelayanan Terpadu Satu Pintu/ s.d./up to
Decision Letter on Extension Provinsi/Province Decision of Head Investment and 11 Desember/December 2028
of Production Operations Sumatera Selatan/South One-stop Integrated Services
No. 014/DPMPTSP.V/I/2018
DAE
1. IUP Operasi Produksi/ Kecamatan Bayung Lencir, 6.117 Keputusan Bupati Musi Banyuasin/ 25 September 2015 s.d./up to
Production Operations Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin 24 September 2035
Provinsi/Province No. 684/KPTS/DISPERTAMBEN/2015
Sumatera Selatan/South
ASA
1. IUP Operasi Produksi/ Kecamatan Bayung Lencir, 10.000 Keputusan Bupati Musi Banyuasin/ 25 September 2015 s.d./up to
Production Operations Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin 24 September 2035
Provinsi/Province No. 686/KPTS/DISPERTAMBEN/2015
Sumatera Selatan/South
DAJ
1. IUP Operasi Produksi/ Kecamatan Bayung Lencir, 7.950 Keputusan Bupati Musi Banyuasin/ 25 September 2015 s.d./up to
Production Operations Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin 24 September 2035
Provinsi/Province No. 685/KPTS/DISPERTAMBEN/2015
Sumatera Selatan/South
BIC
1. IUP Operasi Produksi/ Kecamatan Bayung Lencir, 4.999 Keputusan Bupati Musi Banyuasin/ 12 Desember/December 2008
Production Operations Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin s.d./up to
Provinsi/Province No. 1103 Tahun 2009 11 Desember/December 2018
Sumatera Selatan/South
2. SK Perubahan IUP Kecamatan Bayung Lencir, 4.999 Keputusan Kepala Dinas Penanaman Modal 12 Desember/December 2018
Operasi Produksi/ Kabupaten Musi Banyuasin, dan Pelayanan Terpadu Satu Pintu/ s.d./up to
Decision Letter on Provinsi/Province Decision of Head Investment and 11 Desember/December 2028
Change of Production Sumatera Selatan/South One-stop Integrated Services
Operations No. 015/DPMPTSP.V/I/2018
CAC
1. IUP Operasi Produksi/ Kecamatan Bayung Lencir, 5.541 Keputusan Bupati Musi Banyuasin/ 25 September 2015 s.d./up to
Production Operations Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin 24 September 2035
Provinsi/Province No. 688/KPTS/DISPERTAMBEN/2015
Sumatera Selatan/South
CAS
1. IUP Operasi Produksi/ Kecamatan Tungkal Jaya, 1.073 Keputusan Gurbernur Sumatera Selatan/ 25 September 2015 s.d./up to
Production Operations Kabupaten Musi Banyuasin, Decision of Governor South Sumatera 25 September 2035
Provinsi/Province No. 809/KPTS/DESDM/2017
Sumatera Selatan/South
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Luas Area/ No. Surat Keputusan/ Masa Berlaku/
No. Ijin KP/Licenses Daerah/Location Area Decision Letter No. Validity
Hektar/Hectare
CNP
1. IUP Operasi Produksi/ Kecamatan Bayung Lencir, 3.318 Keputusan Bupati Musi Banyuasin/ 5 Agustus/August 2014
Production Operations Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin s.d./up to
Provinsi/Province No. 0848 Tahun 2014 12 Desember/December 2017
Sumatera Selatan/South
2. SK Perpanjangan Kecamatan Bayung Lencir, 3.318 Keputusan Gubernur Sumatera Selatan/ 12 Desember/December 2017
IUP Operasi Produksi/ Kabupaten Musi Banyuasin, Decision of Governor South Sumatera s.d./up to
Decision Letter on Extension Provinsi/Province No. 613/KPTS/DPMPTSP/2017 12 Desember/December 2027
of Production Operations Sumatera Selatan/South
NIP
1. IUP Operasi Produksi/ Kecamatan Bayung Lencir, 4.500 Keputusan Bupati Musi Banyuasin/ 8 Maret/March 2009
Production Operations Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin s.d./up to
Provinsi/Province No. 1255 Tahun 2009 7 Maret/March 2017
Sumatera Selatan/South
2. Persetujuan Perubahan Kecamatan Bayung Lencir, - Keputusan Bupati Musi Banyuasin/ Perpanjangan ijin sampai dengan
Masa Berlaku IUP Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin 8 Maret 2021 dan dapat
Operasi Produksi/ Provinsi/Province No. 0671 Tahun 2010 diperpanjang kembali/
Approval on the Change Sumatera Selatan/South Extension of the License
of the Validity Period of until March 8, 2021 and can be
Production Operations further extended
3. SK Perpanjangan Kecamatan Bayung Lencir, 4.500 Keputusan Kepala Dinas Penanaman Modal/ 8 Maret/March 2021
IUP Operasi Produksi/ Kabupaten Musi Banyuasin, Decision of Head Investment s.d./up to
Decision Letter on Extension Provinsi/Province No. 613/DPMPTSP.V/X/2018 8 Maret/March 2031
of Production Operations Sumatera Selatan/South
CBP
1. IUP Operasi Produksi/ Kecamatan Tungkal Jaya, 1.655 Keputusan Bupati Musi Banyuasin/ 5 Agustus/August 2014
Operation Productions Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin s.d./up to
Provinsi/Province No. 0849 Tahun 2014 12 Desember/December 2017
Sumatera Selatan/South
2. SK Perpanjangan Kecamatan Tungkal Jaya, 1.655 Keputusan Gubernur Sumatera Selatan/ 12 Desember/December 2017
IUP Operasi Produksi/ Kabupaten Musi Banyuasin, Decision of Governor South Sumatera s.d./up to
Decision Letter on Extension Provinsi/Province No. 582/KPTS/DPMPTSP/2017 12 Desember/December 2027
of Production Operations Sumatera Selatan/South
PMS
1. IUP Operasi Produksi/ Desa Tumbang Baringei, 10.000 Keputusan Bupati Gunung Mas/ 23 September 2013
Production Operations dan/and Tumbang Jutuh Decision of Bupati Gunung Mas s.d./up to
Kecamatan Rungan, No. 12/DPE/III/IX/2013 16 September 2033
Kabupaten Gunung Mas,
Provinsi/Province
Kalimantan Tengah/Central
2. SK Perubahan Desa Tumbang Baringei, 10.000 Keputusan Kepala BKPM/ 24 Agustus/August 2017
IUP Operasi Produksi/ dan/and Tumbang Jutuh Decision the Chairman of BKPM s.d./up to
Decision Letter on Change Kecamatan Rungan, No. 38/1/IUP/PMA/2017 16 September 2033
of Production Operations Kabupaten Gunung Mas,
Provinsi/Province
Kalimantan Tengah/Central
SKS
1. IUP Operasi Produksi/ Desa Tumbang Kajuei, 6.800 Keputusan Kepala BKPM/ 23 September 2013
Production Operations Kecamatan Rungan, Decision the Chairman of BKPM s.d./up to
Kabupaten Gunung Mas, No. 09/DPE/III/IX/2013 16 September 2033
Provinsi/Province
Kalimantan Tengah/Central
2. SK Perubahan Desa Luwuk Langkuas, 6.800 Keputusan Kepala BKPM/ 24 Agustus/August 2017
IUP Operasi Produksi/ Tumbang Kajuei, Hujung Pata, Decision the Chairman of BKPM s.d./up to
Decision Letter on Change Tumbang Bunut dan/and Karya Bakti, No. 37/1/IUP/PMA/2017 16 September 2033
of Production Operations Kecamatan Rungan,
Kabupaten Gunung Mas,
Provinsi/Province
Kalimantan Tengah/Central
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Page 472
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Luas Area/ No. Surat Keputusan/ Masa Berlaku/
No. Ijin KP/Licenses Daerah/Location Area Decision Letter No. Validity
Hektar/Hectare
WRL
1. IUP Operasi Produksi/ Kecamatan Sungai Keruh, 4.739 Keputusan Bupati Musi Banyuasin/ 21 November 2008
Production Operations Kabupaten Musi Banyuasin, Decision of Bupati Musi Banyuasin s.d./up to
Provinsi/Province No. 1416 Tahun 2012 21 November 2017
Sumatera Selatan/South
2. Persetujuan Perubahan Masa Kecamatan Sungai Keruh, 4.739 Keputusan Gubernur Sumatera Selatan/ Perpanjangan ijin
Berlaku IUP Operasi Produksi/ Kabupaten Musi Banyuasin, Decision of Governor South Sumatera sampai dengan/
Approval Change of Provinsi/Province No. 234/KPTS/DISPERTAMBEN/2016 Extension of the License until
Production Operations Validity Sumatera Selatan/South 20 November 2027
BSA
1. IUP Operasi Produksi/ Kecamatan Asam Jujuhan, 199 Keputusan Gubernur Sumatera Barat/ 20 September 2017
Production Operations Kabupaten Dharmasraya, Decision of Governor West Sumatera s.d./up to
Provinsi/Province No. 544-258-2017 20 September 2027
Sumatera Barat/West
PMS Dua
1. IUP Operasi Produksi/ Desa Tumbang Jutuh, 6.200 Keputusan Kepala BKPM/ 24 Agustus/August 2017
Production Operations Kecamatan Rungan, Decision the Chairman of BKPM s.d./up to
Kabupaten Gunung Mas, No. 40/1/IUP/PMA/2017 16 September 2033
Provinsi/Province
Kalimantan Tengah/Central
SKS Dua
1. IUP Operasi Produksi/ Desa Tumbang Kajuei dan/and 9.930 Keputusan Kepala BKPM/ 23 Agustus/August 2017
Production Operations Luwuk Kantor Decision the Chairman of BKPM s.d./up to
Kecamatan Rungan, No. 36/1/IUP/PMA/2017 16 September 2033
Kabupaten Gunung Mas,
Provinsi/Province
Kalimantan Tengah/Central
KIS
1. IUP Operasi Produksi dan Kecamatan Jujuhan, 199 Keputusan Bupati Bungo/ 23 April 2010
Perubahan atas IUP tersebut/ Kabupaten Bungo, Decision of Bupati Bungo s.d./up to
Production Operations and Provinsi/Province Jambi No. 251/DESDM Tahun 2010 22 April 2020
the Change of the IUP Jo. Keputusan Bupati Bungo/
Jo. Decision of Bupati Bungo
No. 166/DESDM Tahun 2012
2. Persetujuan Pengalihan Kecamatan Jujuhan, 199 Keputusan Kepala Dinas Penanaman Modal/ 14 Maret/March 2018
IUP Operasi Produksi/ Kabupaten Bungo, Decision of Head Investment s.d./up to
The Approved Transferred Provinsi/Province Jambi No. 60/KEP.KA.DPMPTSP-6.1/IUPOP/III/2018 2 Oktober/October 2027
IUP Production Operations
BBM
1. IUP Operasi Produksi/ Dusun Tanjung Belit, 199 Keputusan Bupati Bungo/ 23 April 2010
Production Operations Kecamatan Jujuhan, Decision of Bupati Bungo s.d./up to
Kabupaten Bungo, No. 250/DESDM Tahun 2010 22 April 2018
Provinsi/Province Jambi
2. SK Perpanjangan Dusun Tanjung Belit, 199 Keputusan Kepala Dinas Penanaman Modal/ 2 Oktober/October 2017
IUP Operasi Produksi/ Kecamatan Jujuhan, Decision of Head Investment s.d./up to
Decision Letter on Extension Kabupaten Bungo, No. 268/KEP.KA.DPMPTSP-6.I/IUPOP/X/2017 2 Oktober/October 2027
of Production Operations Provinsi/Province Jambi
3. Persetujuan Pengalihan Kecamatan Jujuhan, 199 Keputusan Kepala Dinas Penanaman Modal/ 14 Maret/March 2018
IUP Operasi Produksi/ Kabupaten Bungo, Decision of Head Investment s.d./up to
The Approved Transferred Provinsi/Province Jambi No. 59/KEP.KA.DPMPTSP-6.1/IUPOP/III/2018 2 Oktober/October 2027
IUP Production Operations
- 32 -
Page 473
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
e. Area Eksplorasi dan Eksploitasi e. Exploration and Exploitation Area
Grup memiliki area eksplorasi maupun The details of the Group’s exploration and
eksploitasi/pengembangan sebagai berikut exploitation/development area are as follows
(tidak diaudit): (unaudited):
Jumlah Aset Pertambangan
untuk Tambang dalam
Pengembangan dan pada Jumlah Cadangan Jumlah Cadangan
Tahap Produksi pada Terbukti dan Terduga Jumlah Produksi untuk Terbukti dan Terduga
Tanggal 31 Desember 2023/ pada Tanggal Tahun yang Berakhir pada Tanggal
Total Mine Properties for 31 Desember 2022 3)/ Penyesuaian Cadangan 31 Desember 2023 3)/ 31 Desember 2023 3)/
Mines under Construction and Total Proven and Terbukti dan Terduga 5)/ Total Production Total Proven and
Pemilik/ Nama Lokasi/ Producing Mines as of Probable Reserves as of Adjustment in Proven and for the Year Ended Probable Reserves as of
License Owner Location December 31, 2023 December 31, 2022 3) Probable Reserve 5) December 31, 2023 3) December 31, 2023 3)
US$ Jutaan ton/ Jutaan ton/ Jutaan ton/ Jutaan ton/
Million Tons Million Tons Million Tons Million Tons
Blok/Block Kusan dan Girimulya 2) 17) 54.090.926 618,4 12,9 29,2 602,1
Blok/Block Sebamban 2) 17) 640.862 23,9 0,5 11,9 12,5
BORNEO Blok/Block
Blok/Block Batulaki 2) 17) 168.382 18,0 (8,3) 1,1 8,6
BORNEO
Blok/Block Pasopati 2) 17) - 4,2 (2,3) - 1,9
KIM Blok/Block - II Muara Bungo 2) 5) 102.890
KCP 2) 5)
Blok/Block - Muara Bungo -
Blok/Block
TBBU Blok/Block - Muara Bungo 1) 5) KIM
1.465.135 52,3 - 2,4 49,9
BBU Blok/Block - Muara Bungo 1) 5) 97.531
BNP Blok/Block - Muara Bungo 1) 5) 45.297
WRL 5) 18)
Blok/Block - Muara Banyuasin 473.065 87,2 - - 87,2
TKS Blok/Block Muara Teweh 4) 3.976.072 - - - -
Blok/Block Ampah 2) 5) 401.469 0,6 - - 0,6
BSL Blok/Block Musi Rawas 4) 5) 71.718.056 188,6 - 1,5 187,1
MAL Blok/Block Bayung Lencir 6) 15.432 25,5 - 1,4 24,1
NIP 8)
Blok/Block Bayung Lencir 962.166 34,3 - - 34,3
BIC Blok/Block Bayung Lencir 1) 4) 744.679 - - - -
BBEP Blok/Block Bayung Lencir 7) - 15,6 - 0,2 15,4
CAC Blok/Block Bayung Lencir 1) 4) 298.754 - - - -
CAS Blok/Block Bayung Lencir 1) 4) 22.097 - - - -
CNP Blok/Block Bayung Lencir 1) 4) 266.223 - - - -
CBP Blok/Block Tungkal Jaya 1) 4) 110.750 - - - -
1) 4)
ASA Blok/Block Bayung Lencir 809.926 - - - -
DAE Blok/Block Bayung Lencir 1) 4) 552.871 - - - -
DAJ Blok/Block Bayung Lencir 1) 4) 450.750 - - - -
1) 4)
RSL Blok/Block Bayung Lencir 420.746 - - - -
PMS Blok/Block Rungan 1) 4) 1.343.049 - - - -
SKS Blok/Block Rungan 9) 9.536.549 42,7 - 1,1 41,6
SKS Dua Blok/Block Rungan 1) 4) 54.944 - - - -
Stanmore Isaac Plains 12) 13)
Grup*) Isaac Plains Timur/East 4) 14)
Isaac Bawah/Downs 14) 15)
Isaac Plains Underground 10) 11) - 372,8 - 372,8 -
The Range
South Walker Creek 14) 16)
Poitrel 14) 16)
Jumlah/Total 148.768.621 1.484,1 2,8 421,6 1.065,3
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Page 474
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Catatan/Notes :
*)
Sejak 10 Agustus 2023, sehubungan dengan pelepasan GEAR entitas anak ini tidak dikonsolidasikan lagi sehingga cadangan terbukti dan terduga sebesar 365,3 juta ton dihapuskan (Catatan
1c)/Since August 10, 2023, upon disposal of GEAR, this subsidiary is no longer consolidated, therefore proved and probable reserves amounting to 365.3 million ton has been written off (Note 1c)
1)
Tambang dalam Pengembangan/Mines under Construction
2)
Sebagian merupakan Aset Pertambangan - Tambang dalam Pengembangan/Part is included in Mine Properties - Mines under Construction
3)
Tidak diaudit/Unaudited
4)
Berdasarkan data internal/Based on internal data
5)
Berdasarkan JORC Reserve Statement dari Salva Mining Pty. Ltd., pihak independen, yang diterbitkan pada bulan Januari 2023 dan setelah memperhitungkan produksi batubara
sampai dengan bulan Desember 2023 (jika ada)/
Based on JORC Reserve Statement from Salva Mining Pty. Ltd., an independent party, as issued in January 2023, and after considering coal production up to December 2023 (if any)
6)
Berdasarkan Laporan Independent Qualified Person dari Salva Mining Pty. Ltd., pihak independen, yang diterbitkan pada bulan November 2019 dan setelah memperhitungkan produksi
batubara sampai dengan bulan Agustus 2019 (jika ada)/
Based on Independent Qualified Person's Report from Salva Mining Pty. Ltd., an independent party, as issued in November 2019, and after considering coal production up to
August 2019 (if any)
7)
Berdasarkan Laporan Independent Qualified Person dari Salva Mining Pty. Ltd., pihak independen, yang diterbitkan pada bulan Desember 2019 dan setelah memperhitungkan produksi
batubara sampai dengan bulan Agustus 2019 (jika ada)/
Based on Independent Qualified Person's Report from Salva Mining Pty. Ltd., an independent party, as issued in December 2019, and after considering coal production up to
August 2019 (if any)
8)
Berdasarkan Laporan Independent Qualified Person dari Salva Mining Pty. Ltd., pihak independen, yang diterbitkan pada bulan Juni 2020 dan setelah memperhitungkan produksi
batubara sampai dengan bulan April 2020 (jika ada)/
Based on Independent Qualified Person's Report from Salva Mining Pty. Ltd., an independent party, as issued in June 2020, and after considering coal production up to April 2020 (if any)
9)
Berdasarkan JORC Reserve Statement dari PT Runge Pincock Minarco, pihak independen, yang diterbitkan pada bulan Desember 2013 dan setelah memperhitungkan produksi batubara sampai
dengan bulan September 2017 (jika ada)/
Based on JORC Reserve Statement from PT Runge Pincock Minarco, an independent party, as issued in December 2013, and after considering coal production up to September 2017 (if any)
10)
Berdasarkan JORC Reserve Statement dari Optimal Mining Solution Pty. Ltd., pihak independen, yang diterbitkan pada bulan Februari 2021 dan setelah memperhitungkan produksi batubara sampai
bulan Desember 2020 (jika ada)/
Based on JORC Reserve Statement from Optimal Mining Solution Pty. Ltd., an independent party, as issued in February 2021, and after considering coal production up to December 2020 (if any)
11)
Berdasarkan JORC Resource Statement dari Xenith Consulting, pihak independen, yang diterbitkan pada bulan Februari 2021 dan setelah memperhitungkan produksi batubara sampai dengan
bulan Desember 2020 (jika ada)/
Based on JORC Resource Statement from Xenith Consulting, an independent party, as issued in February 2021, and after considering coal production up to December 2020 (if any)
12)
Berdasarkan JORC Reserve Statement dari Optimal Mining Solution Pty. Ltd., pihak independen, yang diterbitkan pada bulan Desember 2021 dan setelah memperhitungkan produksi batubara sampai
bulan Desember 2020 (jika ada)/
Based on JORC Reserve Statement from Optimal Mining Solution Pty. Ltd., an independent party, as issued in December 2021, and after considering coal production up to December 2020 (if any)
13)
Berdasarkan JORC Resource Statement dari Xenith Consulting, pihak independen, yang diterbitkan pada bulan Desember 2021 dan setelah memperhitungkan produksi batubara sampai dengan
bulan Desember 2020 (jika ada)/
Based on JORC Resource Statement from Xenith Consulting, an independent party, as issued in December 2021, and after considering coal production up to December 2020 (if any)
14)
Berdasarkan JORC Reserve Statement dari Optimal Mining Solution Pty. Ltd., pihak independen, yang diterbitkan pada bulan Februari 2023 dan setelah memperhitungkan produksi batubara sampai
bulan Juni 2023 (jika ada)/
Based on JORC Reserve Statement from Optimal Mining Solution Pty. Ltd., an independent party, as issued in February 2023, and after considering coal production up to June 2023 (if any)
15)
Berdasarkan JORC Resource Statement dari Measured Group, pihak independen, yang diterbitkan pada bulan Februari 2023 dan setelah memperhitungkan produksi batubara sampai
dengan bulan Juni 2023 (jika ada)/
Based on JORC Resource Statement from Measured Group, an independent party, as issued in February 2023, and after considering coal production up to June 2023 (if any)
16)
Berdasarkan JORC Reserve Statement dari Palaris Australia, pihak independen, yang diterbitkan pada bulan Februari 2023 dan setelah memperhitungkan produksi batubara sampai dengan
bulan Juni 2023 (jika ada)/
Based on JORC Reserve Statement from Palaris Australia, an independent party, as issued in February 2023, and after considering coal production up to June 2023 (if any)
17)
Berdasarkan Laporan Komite Cadangan Mineral Indonesia (KCMI)/Based on Komite Cadangan Mineral Indonesia (KCMI) Report
18)
Aset Eksplorasi dan Evaluasi/Exploration and Evaluation Asset
- 34 -
Page 475
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
f. Cadangan Batubara f. Coal Reserves
Jumlah cadangan yang dimiliki oleh The details of coal reserves owned by
Grup pada tanggal 31 Desember 2023 (tidak the Group as of December 31, 2023
diaudit) adalah sebagai berikut: (unaudited) are as follows:
Cadangan Batubara/Coal Reserves
Lokasi/Location Terbukti/Proven Terduga/Probable Jumlah/Total
Jutaan Ton/ Jutaan Ton/ Jutaan Ton/
Million Tons Million Tons Million Tons
9)
Blok/Block BORNEO 591,2 33,9 625,1
1)
Blok/Block KIM 39,9 10,0 49,9
1)
Blok/Block BSL 137,7 49,4 187,1
1)
Blok/Block WRL 33,8 53,4 87,2
8)
Blok/Block TKS 0,2 0,4 0,6
5)
Blok/Block Rungan 24,6 17,0 41,6
2)
Blok/Block MAL 14,8 9,3 24,1
3)
Blok/Block BBEP 10,7 4,7 15,4
4)
Blok/Block NIP 19,6 14,7 34,3
6)
Isaac Plains Complex, The Range, South Walker Creek dan/and Poitrel *) - - -
Jumlah/Total 872,5 192,8 1.065,3
Catatan/Notes :
*)
Sejak 10 Agustus 2023, sehubungan dengan pelepasan GEAR entitas anak ini tidak dikonsolidasikan lagi sehingga cadangan terbukti dan terduga sebesar 365,3
juta ton dihapuskan (Catatan 1c)/Since August 10, 2023, upon disposal of GEAR, this subsidiary is no longer consolidated, therefore proved and probable
reserves amounting to 365.3 million ton has beenwritten off (Note 1c)
1)
Berdasarkan JORC Reserve Statement dari Salva Mining Pty. Ltd., pihak independen, yang diterbitkan pada bulan Januari 2023 (Catatan 1e) dan setelah
memperhitungkan produksi batubara sampai dengan Desember 2023 (jika ada)/
Based on JORC Reserve Statement from Salva Mining Pty. Ltd., an independent party, issued in January 2023 (Note 1e) and after considering coal production
up to December 2023 (if any)
2)
Berdasarkan Laporan Independent Qualified Person dari Salva Mining Pty. Ltd., pihak independen, yang diterbitkan pada bulan November 2019 (Catatan 1e) dan
setelah memperhitungkan produksi batubara sampai dengan Agustus 2019 (jika ada)/
Based on Independent Qualified Person's Report from Salva Mining Pty. Ltd., an independent party, issued in November 2019 (Note 1e) and after considering
coal production up to August 2019 (if any)
3)
Berdasarkan Laporan Independent Qualified Person dari Salva Mining Pty. Ltd., pihak independen, yang diterbitkan pada bulan Desember 2019 (Catatan 1e) dan
setelah memperhitungkan produksi batubara sampai dengan Agustus 2019 (jika ada)/
Based on Independent Qualified Person's Report from Salva Mining Pty. Ltd., an independent party, issued in December 2019 (Note 1e) and after considering
coal production up to August 2019 (if any)
4)
Berdasarkan Laporan Independent Qualified Person dari Salva Mining Pty. Ltd., pihak independen, yang diterbitkan pada bulan Juni 2020 (Catatan 1e) dan
setelah memperhitungkan produksi batubara sampai dengan April 2020 (jika ada)/
Based on Independent Qualified Person's Report from Salva Mining Pty. Ltd., an independent party, issued in June 2020 (Note 1e) and after considering coal
production up to April 2020 (if any)
5)
Berdasarkan JORC Reserve Statement dari PT Runge Pincook Minarco, pihak independen, yang diterbitkan pada bulan Desember 2013 (Catatan 1e) dan
setelah memperhitungkan produksi batubara sampai dengan Desember 2017 (jika ada)/
Based on JORC Reserve Statement from PT Runge Pincook Minarco, an independent party, issued in December 2013 (Note 1e) and after considering coal
production up to December 2017 (if any)
6)
Berdasarkan data internal setelah memperhitungkan penjualan batubara yang diproduksi dari cadangan batubara Grup selama periode Januari - Desember 2023
(jika ada)/
Based on internal data after considering coal sales which were produced from the Group's coal reserves during period of January - December 2023 (if any)
7)
Berdasarkan JORC Reserve Statement dari Optimal Mining Solution Pty. Ltd., pihak independen, yang diterbitkan pada bulan Februari 2023 (Catatan 1e) dan
setelah memperhitungkan produksi batubara sampai dengan Desember 2023 (jika ada)/
Based on JORC Reserve Statement from Optimal Mining Solution Pty. Ltd., an independent party, issued in February 2023 (Note 1e) and after considering coal
production up to December 2023 (if any)
8)
Berdasarkan Laporan Independent Qualified Person dari Salva Mining Pty. Ltd., pihak independen, yang diterbitkan pada bulan Januari 2023 (Catatan 1e) dan
setelah memperhitungkan produksi batubara sampai dengan Desember 2023 (jika ada)/
Based on Independent Qualified Person's Report from Salva Mining Pty. Ltd., an independent party, issued in January 2023 (Note 1e) and after considering
coal production up to December 2023 (if any)
9)
Berdasarkan Laporan Komite Cadangan Mineral Indonesia (KCMI)/Based on Komite Cadangan Mineral Indonesia (KCMI) Report
Grup telah memproduksi batubara sebesar The Group has produced coal totalling
296,05 juta ton sejak awal kegiatan 296.05 million tons from the beginning of
eksploitasi sampai dengan tanggal exploitation activity until December 31, 2023.
31 Desember 2023.
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Page 476
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
g. Dewan Komisaris, Direksi dan Karyawan g. Board of Commissioners, Directors and
Employees
Susunan anggota Dewan Komisaris dan The members of the Company’s Board of
Direksi Perusahaan pada tanggal Commissioners and Directors as of
31 Desember 2023 dan 2022, berdasarkan December 31, 2023 and 2022, based on
Akta No. 55 tanggal 6 Oktober 2022 dari Deed No. 55 dated October 6, 2022 of
Hannywati Gunawan, S.H., notaris di Hannywati Gunawan, S.H., a public notary in
Jakarta, adalah sebagai berikut: Jakarta, are as follows:
Dewan Komisaris Board of Commissioners
Presiden Komisaris : Franky Oesman Widjaja : President Commissioner
Komisaris Independen : Dr. Ing. Evita Herawati Legowo : Independent Commissioners
Dr. Robert Arthur Simanjuntak
Ir. F. X. Sutijastoto, M.A.
Dr. Hendrikus Passagi, S.Sos,
S.H., M.H., M.Sc
Direksi Directors
Presiden Direktur : Lay Krisnan Cahya : President Director
Wakil Presiden Direktur : Lokita Prasetya : Vice President Director
Direktur : Dr. Hermawan Tarjono : Directors
Handhianto Suryo Kentjono
Daniel Cahya
Alex Sutanto
Susunan Komite Audit Perusahaan pada The members of the Audit Committee of the
tanggal 31 Desember 2023 dan 2022, Company as of December 31, 2023 and
berdasarkan Keputusan Sirkular Dewan 2022, based on the Circular Resolution of the
Komisaris Perusahaan tanggal 22 Juni 2023 Company’s Board of Commissioners dated
dan 6 Oktober 2022 adalah sebagai berikut: June 22, 2023 and October 6, 2022 as
follows:
2023 2022
Ketua : Dr. Hendrikus Passagi, S.Sos, S.H., M.H., M.Sc. Dr. Robert Arthur Simanjuntak : Chairman
Anggota : Ir. F.X. Sutijastoto, M.A Drs. Carel Risakotta : Members
Michell Suharli Michell Suharli
Dr. Hendrikus Passagi, S.Sos, S.H., M.H., M.Sc.
Personel manajemen kunci Grup terdiri dari The key management personnel of the
Komisaris dan Direksi. Group consists of Commissioners and
Directors.
Jumlah karyawan Grup (tidak diaudit) As of December 31, 2023 and 2022 the
pada tanggal 31 Desember 2023 dan 2022 Group has 2,368 and 2,972 employees
masing-masing adalah 2.368 dan 2.972 (unaudited), respectively.
karyawan.
h. Penyelesaian Laporan Keuangan h. Completion of Consolidated Financial
Konsolidasian Statements
Laporan keuangan konsolidasian The consolidated financial statements of
PT Dian Swastatika Sentosa Tbk dan entitas PT Dian Swastatika Sentosa Tbk and
anak untuk tahun yang berakhir its subsidiaries for the year ended
31 Desember 2023 telah diselesaikan dan December 31, 2023 were completed and
diotorisasi untuk terbit oleh Direksi authorized for issuance on March 30, 2024
Perusahaan pada tanggal 30 Maret 2024. by the Company’s Directors who are
Direksi bertanggung jawab atas penyusunan responsible for the preparation and the
dan penyajian laporan keuangan presentation of the consolidated financial
konsolidasian tersebut. statements.
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Page 477
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
a. Dasar Penyusunan dan Pengukuran a. Basis of Consolidated Financial
Laporan Keuangan Konsolidasian Statements Preparation and Measurement
Laporan keuangan konsolidasian disusun The consolidated financial statements have
dan disajikan dengan menggunakan Standar been prepared and presented in accordance
Akuntansi Keuangan “SAK” di Indonesia, with Indonesian Financial Accounting
meliputi pernyataan dan interpretasi yang Standards “SAK”, which comprise the
diterbitkan oleh Dewan Standar Akuntansi statements and interpretations issued by the
Keuangan Ikatan Akuntan Indonesia (IAI) Board of Financial Accounting Standards of
dan Dewan Standar Akuntansi Syariah IAI, the Institute of Indonesia Chartered
dan Peraturan OJK No. VIII.G.7 tentang Accountants (IAI) and the Board of Sharia
“Penyajian dan Pengungkapan Laporan Accounting Standards of IAI, and
Keuangan Emiten atau Perusahaan Publik”. OJK Regulation No. VIII.G.7 regarding
“Presentation and Disclosures of Public
Companies’ Financial Statements”. Such
consolidated financial statements are an
English translation of the Group’s statutory
report in Indonesia.
Dasar pengukuran laporan keuangan The measurement basis used is the
konsolidasian ini adalah konsep biaya historical cost, except for certain accounts
perolehan, kecuali beberapa akun tertentu which are measured on the bases described
disusun berdasarkan pengukuran lain, in the related accounting policies. The
sebagaimana diuraikan dalam kebijakan consolidated financial statements, except for
akuntansi masing-masing akun tersebut. the consolidated statements of cash flows,
Laporan keuangan konsolidasian ini disusun are prepared using the accrual basis of
dengan metode akrual, kecuali laporan arus accounting.
kas konsolidasian.
Laporan arus kas konsolidasian disusun The consolidated statements of cash flows
dengan menggunakan metode langsung are prepared using the direct method with
dengan mengelompokkan arus kas dalam classifications of cash flows into operating,
aktivitas operasi, investasi dan pendanaan. investing and financing activities.
Kebijakan akuntansi yang diterapkan The accounting policies adopted in
dalam penyusunan laporan keuangan the preparation of the consolidated
konsolidasian untuk tahun yang berakhir financial statements for the year ended
31 Desember 2023 adalah konsisten dengan December 31, 2023 are consistent with
kebijakan akuntansi yang diterapkan those adopted in the preparation of the
dalam penyusunan laporan keuangan consolidated financial statements for the
konsolidasian untuk tahun yang berakhir year ended December 31, 2022.
31 Desember 2022.
Mata uang yang digunakan dalam The currency used in the preparation and
penyusunan dan penyajian laporan presentation of the consolidated financial
keuangan konsolidasian adalah mata uang statements is the U.S. Dollar (US$) which is
Dolar Amerika Serikat (US$) yang juga also the functional currency of the Company.
merupakan mata uang fungsional Unless otherwise stated, all amounts
Perusahaan. Kecuali dinyatakan secara presented in the consolidated financial
khusus, angka-angka dalam laporan statements are stated in full amount of
keuangan konsolidasian disajikan dalam U.S. Dollar.
Dolar Amerika Serikat penuh.
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Page 478
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
b. Prinsip Konsolidasi b. Basis of Consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements
laporan keuangan Perusahaan dan incorporate the financial statements of the
entitas-entitas (termasuk entitas terstruktur) Company and entities (including structured
yang dikendalikan oleh Perusahaan dan entities) controlled by the Company and its
entitas anak (Grup). Pengendalian diperoleh subsidiaries (the Group). Control is achieved
apabila Grup memiliki seluruh hal berikut ini: when the Group has all the following:
• kekuasaan atas investee; • power over the investee;
• eksposur atau hak atas imbal hasil • is exposed, or has rights, to variable
variabel dari keterlibatannya dengan returns from its involvement with the
investee; dan investee; and
• kemampuan untuk menggunakan • the ability to use its power to affect its
kekuasaannya atas investee untuk returns.
mempengaruhi jumlah imbal hasil
Grup.
Pengkonsolidasian entitas anak dimulai pada Consolidation of a subsidiary begins when
saat Grup memperoleh pengendalian atas the Group obtains control over the subsidiary
entitas anak dan berakhir pada saat Grup and ceases when the Group loses control of
kehilangan pengendalian atas entitas anak. the subsidiary. Specifically, income and
Secara khusus, penghasilan dan beban expenses of a subsidiary acquired or
entitas anak yang diakuisisi atau dilepaskan disposed of during the period are included in
selama periode berjalan termasuk dalam the consolidated statement of profit or loss
laporan laba rugi dan penghasilan and other comprehensive income from the
komprehensif lain konsolidasian sejak date the Group gains control until the date
tanggal Grup memperoleh pengendalian when the Group ceases to control the
sampai dengan tanggal Grup kehilangan subsidiary.
pengendalian atas entitas anak.
Seluruh aset dan liabilitas, ekuitas, All intragroup assets and liabilities, equity,
penghasilan, beban dan arus kas dalam intra income, expenses and cash flows relating to
kelompok usaha terkait dengan transaksi transactions between members of the Group
antar entitas dalam Grup dieliminasi are eliminated in full on consolidation.
secara penuh dalam laporan keuangan
konsolidasian.
Laba rugi dan setiap komponen penghasilan Profit or loss and each component of other
komprehensif lain diatribusikan kepada comprehensive income are attributed to the
pemilik Perusahaan dan kepentingan owners of the Company and to the
nonpengendali (KNP) meskipun hal tersebut non-controlling interest (NCI) even if this
mengakibatkan KNP memiliki saldo defisit. results in the NCI having a deficit balance.
KNP disajikan dalam laporan laba rugi dan NCI is presented in the consolidated
penghasilan komprehensif lain konsolidasian statement of profit or loss and other
dan dalam ekuitas pada laporan posisi comprehensive income and under the equity
keuangan konsolidasian, terpisah dari section of the consolidated statement of
bagian yang dapat diatribusikan kepada financial position, respectively, separately
pemilik Perusahaan. from the corresponding portion attributable to
owners of the Company.
Transaksi dengan KNP yang tidak Transactions with NCI that do not result in
mengakibatkan hilangnya pengendalian loss of control are accounted for as equity
dicatat sebagai transaksi ekuitas. Selisih transactions. The difference between the fair
antara nilai wajar imbalan yang dialihkan value of any consideration paid and the
dengan bagian relatif atas nilai tercatat aset relevant share acquired of the carrying value
bersih entitas anak yang diakuisisi dicatat di of net assets of the subsidiary is recorded in
ekuitas. Keuntungan atau kerugian dari equity. Gains or losses on disposals to NCI
pelepasan kepada KNP juga dicatat di are also recorded in equity.
ekuitas.
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Page 479
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
c. Kombinasi Bisnis c. Accounting for Business Combination
Entitas Tidak Sepengendali Among Entities Not Under Common
Control
Kombinasi bisnis, kecuali kombinasi bisnis Business combinations, except business
entitas sepengendali, dicatat dengan combinations among entities under common
menggunakan metode akuisisi. Biaya control, are accounted for using the
perolehan dari sebuah akuisisi diukur pada acquisition method. The cost of an
nilai agregat imbalan yang dialihkan, diukur acquisition is measured as the aggregate of
pada nilai wajar pada tanggal akuisisi dan the consideration transferred, measured at
jumlah setiap KNP pada pihak yang the acquisition date fair value and the
diakuisisi. Untuk setiap kombinasi bisnis, amount of any NCI in the acquiree. For each
pihak pengakuisisi mengukur KNP pada business combination, the acquirer
entitas yang diakuisisi pada nilai wajar atau measures the NCI in the acquiree either at
sebesar proporsi kepemilikan KNP atas aset fair value or at the proportionate share of the
neto yang teridentifikasi dari entitas yang acquiree’s identifiable net assets. Acquisition
diakuisisi. Biaya-biaya akuisisi yang timbul related costs incurred are directly expensed
dibebankan langsung dan disajikan sebagai and included in “Other expenses”.
“Beban lain-lain”.
Ketika melakukan akuisisi atas sebuah When the Group acquires a business, it
bisnis, Grup mengklasifikasikan dan assesses the financial assets acquired and
menentukan aset keuangan yang diperoleh liabilities assumed for appropriate
dan liabilitas keuangan yang diambil alih classification and designation in accordance
berdasarkan pada persyaratan kontraktual, with the contractual terms, economic
kondisi ekonomi dan kondisi terkait lain yang circumstances and pertinent conditions as of
ada pada tanggal akuisisi. Grup dapat the acquisition date. The Group has an
memilih untuk menerapkan ‘pengujian option to apply a ‘fair value concentration
konsentrasi nilai wajar’ yang mengijinkan test’ that permits a simplified assessment of
penilaian yang disederhanakan apakah whether an acquired set of activities and
rangkaian aktivitas dan aset yang diakuisisi assets is not a business. The concentration
bukan merupakan suatu bisnis. Pengujian test can be applied on a transaction-by-
konsentrasi dapat diterapkan secara terpisah transaction basis. The optional concentration
untuk setiap transaksi. Pengujian test is met if substantially all of the fair value
konsentrasi opsional terpenuhi jika secara of the gross assets acquired is concentrated
substansial seluruh nilai wajar aset bruto in a single identifiable asset or group of
yang diakuisisi terkonsentrasi dalam aset similar identifiable assets. If the test is met,
teridentifikasi tunggal atau kelompok aset the set of activities and assets is determined
teridentifikasi serupa. Jika pengujian not to be a business and no further
terpenuhi, rangkaian aktivitas dan aset assessment is needed. If the test is not met,
ditentukan bukan merupakan suatu bisnis or if the Group elects not to apply the test, a
dan tidak diperlukan penilaian lanjutan. Jika detailed assessment must be performed by
pengujian tidak terpenuhi atau jika Grup applying the normal requirements in
memilih untuk tidak menerapkan pengujian PSAK No. 22, “Business Combination”.
tersebut, penilaian yang detail harus
dilakukan sesuai dengan persyaratan normal
dalam PSAK No. 22, “Kombinasi Bisnis”.
Dalam suatu kombinasi bisnis yang If the business combination is achieved in
dilakukan secara bertahap, pada tanggal stages, the acquisition date fair value of the
akuisisi pihak pengakuisisi mengukur acquirer’s previously held equity interest in
kembali nilai wajar kepentingan ekuitas yang the acquiree is remeasured to fair value at
dimiliki sebelumnya pada pihak yang the acquisition date through profit or loss.
diakuisisi dan mengakui keuntungan atau
kerugian yang dihasilkan dalam laba rugi.
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Page 480
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pada tanggal akuisisi, goodwill awalnya At the acquisition date, goodwill is initially
diukur pada harga perolehan yang measured at cost being the excess of the
merupakan selisih lebih nilai agregat dari aggregate of the consideration transferred
imbalan yang dialihkan dan jumlah yang and the amount recognized for NCI over the
diakui untuk KNP atas aset bersih net identifiable assets acquired and liabilities
teridentifikasi yang diperoleh dan liabilitas assumed. If this consideration is lower than
yang diambil alih. Jika nilai agregat tersebut the fair value of the net assets of the
lebih kecil dari nilai wajar aset neto entitas subsidiary acquired, the difference is
anak yang diakuisisi, selisih tersebut diakui recognized in profit or loss.
dalam laba rugi.
Setelah pengakuan awal, goodwill diukur After initial recognition, goodwill is measured
pada jumlah tercatat dikurangi akumulasi at cost less any accumulated impairment
kerugian penurunan nilai. Untuk tujuan uji losses. For the purpose of impairment
penurunan nilai, goodwill yang diperoleh dari testing, goodwill acquired in a business
suatu kombinasi bisnis, sejak tanggal combination is, from the acquisition date,
akuisisi, dialokasikan kepada setiap Unit allocated to each of the Company and/or its
Penghasil Kas (“UPK”) dari Perusahaan subsidiaries’ Cash-Generating Units (“CGU”)
dan/atau entitas anak yang diharapkan akan that are expected to benefit from the
menerima manfaat dari sinergi kombinasi combination, irrespective of whether other
tersebut, terlepas dari apakah aset atau assets or liabilities of the acquiree are
liabilitas lain dari pihak yang diakuisisi assigned to those CGUs.
dialokasikan ke UPK tersebut.
Jika goodwill telah dialokasikan pada suatu Where goodwill forms part of a CGU and part
UPK dan operasi tertentu atas UPK of the operation within that CGU is disposed
tersebut dihentikan, maka goodwill yang of, the goodwill associated with the operation
diasosiasikan dengan operasi yang disposed of is included in the carrying
dihentikan tersebut termasuk dalam jumlah amount of the operation when determining
tercatat operasi tersebut ketika menentukan the gain or loss on disposal of the operation.
keuntungan atau kerugian dari pelepasan. Goodwill disposed of in this circumstance is
Goodwill yang dilepaskan tersebut diukur measured based on the relative values of the
berdasarkan nilai relatif operasi yang operation disposed of and the portion of the
dihentikan dan porsi UPK yang ditahan. CGU retained.
Imbalan kontinjensi yang dialihkan oleh Any contingent consideration to be
pihak pengakuisisi diakui sebesar nilai wajar transferred by the acquirer will be recognized
pada tanggal akuisisi. Perubahan nilai wajar at fair value at the acquisition date.
atas imbalan kontinjensi setelah tanggal Subsequent changes to the fair value of the
akuisisi yang diklasifikasikan sebagai aset contingent consideration which is deemed to
atau liabilitas, akan diakui dalam laba rugi be an asset or liability will be recognized in
atau penghasilan komprehensif lain sesuai accordance with PSAK No. 55 either in profit
dengan PSAK No. 55. Jika diklasifikasikan or loss or as other comprehensive income. If
sebagai ekuitas, imbalan kontinjensi tidak the contingent consideration is classified as
diukur kembali dan penyelesaian selanjutnya equity, it should not be measured until it is
diperhitungkan dalam ekuitas. finally settled within equity.
Jika proses akuntansi awal untuk kombinasi If the initial accounting for a business
bisnis belum selesai pada akhir periode combination is incomplete by the end of the
pelaporan saat kombinasi terjadi, maka reporting period in which the combination
Grup melaporkan jumlah sementara untuk occurs, the Group reports provisional
pos-pos yang proses akuntansinya belum amounts for the items for which the
selesai. Jumlah-jumlah sementara tersebut accounting is incomplete. Those provisional
disesuaikan selama periode pengukuran, amounts are adjusted during the
atau aset atau liabilitas tambahan diakui, measurement period, or additional assets or
untuk mencerminkan informasi baru yang liabilities are recognized, to reflect new
diperoleh tentang fakta dan keadaan yang information obtained about facts and
ada pada tanggal akuisisi dan, jika diketahui, circumstances that existed at the acquisition
telah berdampak pada pengukuran date that, if known, would have affected the
jumlah-jumlah yang diakui pada tanggal amounts recognized at that date.
tersebut.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Entitas Sepengendali Among Entities Under Common Control
Transaksi kombinasi bisnis entitas Business combination transaction of entities
sepengendali, berupa pengalihan bisnis under common control in form of business
yang dilakukan dalam rangka reorganisasi transfer with regard to reorganization of
entitas-entitas yang berada dalam suatu entities within the same group of companies
kelompok usaha yang sama, bukan does not result in a change of the economic
merupakan perubahan kepemilikan dalam substance of the ownership, thus, the
arti substansi ekonomi, sehingga transaksi transaction is recognized at carrying value
tersebut diakui pada jumlah tercatat based on pooling of interest method.
berdasarkan metode penyatuan kepemilikan.
Selisih antara jumlah imbalan yang dialihkan Any difference between amount of
dan jumlah tercatat dari setiap kombinasi consideration transferred and the carrying
bisnis entitas sepengendali disajikan dalam value of each business combination of
akun tambahan modal disetor pada bagian entities under common control is recognized
ekuitas dalam laporan posisi keuangan as additional paid-in capital as part of equity
konsolidasian. section in the consolidated statement of
financial position.
Entitas yang melepas bisnis, dalam An entity which is disposing a business unit
pelepasan bisnis entitas sepengendali, in connection with the disposal of a business
mengakui selisih antara imbalan yang unit of an entity under common control
diterima dan jumlah tercatat bisnis yang recognizes the difference between the
dilepas dalam akun tambahan modal disetor consideration received and carrying amount
pada bagian ekuitas dalam laporan posisi of the disposed business unit as additional
keuangan konsolidasian. paid-in capital as part of equity section in the
consolidated statement of financial position.
d. Penjabaran Mata Uang Asing d. Foreign Currency Translation
Mata Uang Fungsional dan Pelaporan Functional and Reporting Currencies
Akun-akun yang tercakup dalam laporan Items included in the financial statements of
keuangan setiap entitas dalam Grup diukur each of the Group’s companies are
menggunakan mata uang dari lingkungan measured using the currency of the primary
ekonomi utama dimana entitas beroperasi economic environment in which the entity
(mata uang fungsional). operates (the functional currency).
Transaksi dan Saldo Transactions and Balances
Transaksi dalam mata uang asing Foreign currency transactions are translated
dijabarkan kedalam mata uang fungsional into the functional currency using the
menggunakan kurs pada tanggal transaksi. exchange rates prevailing at the dates of the
Keuntungan atau kerugian selisih kurs yang transactions. Foreign exchange gains and
timbul dari penyelesaian transaksi dan dari losses resulting from the settlement of such
penjabaran pada kurs akhir periode atas transactions and from the translation at
aset dan liabilitas moneter dalam mata uang period end exchange rates of monetary
asing diakui dalam laba rugi. assets and liabilities denominated in foreign
currencies are recognized in profit or loss.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
kurs konversi yakni kurs tengah Bank conversion rates used by the Group were the
Indonesia, yang digunakan oleh Grup adalah middle rates of Bank Indonesia as follows:
sebagai berikut:
Valuta Asing 2023 2022 Foreign Currency
US$ US$
1.000 Rupiah 0,06 0,06 1,000 Rupiah
100 Yen Jepang 0,71 0,75 100 Japan Yen
1 Dolar Singapura 0,76 0,74 1 Singapore Dollar
1 Euro 1,11 1,06 1 Euro
1 Poundsterling 1,28 1,20 1 Great Britain Poundsterling
1 Yuan Cina 0,14 0,14 1 China Yuan
1 Dolar Australia 0,69 0,67 1 Australian Dollar
Kelompok Usaha Grup Group’s Companies
Hasil usaha dan posisi keuangan dari The results and financial position of all the
kelompok usaha Grup yang memiliki mata Group’s companies that have a functional
uang fungsional yang berbeda dengan mata currency different from the reporting
uang pelaporan, dijabarkan pada mata uang currency are translated into the reporting
pelaporan sebagai berikut: currency as follows:
1. aset dan liabilitas dari setiap laporan 1. assets and liabilities for each
posisi keuangan yang disajikan, statement of financial position
dijabarkan pada kurs penutup pada presented are translated at the closing
tanggal laporan posisi keuangan; rate at the date of that statement of
financial position;
2. penghasilan dan beban untuk setiap 2. income and expenses for each
laporan laba rugi dijabarkan statement of income are translated at
menggunakan kurs rata-rata; dan average exchange rates; and
3. seluruh selisih kurs yang timbul diakui 3. all resulting exchange differences are
dalam komponen ekuitas yang recognized as a separate component
terpisah. of equity.
e. Transaksi Pihak Berelasi e. Transactions with Related Parties
Orang atau entitas dikategorikan sebagai A person or entity is considered a related
pihak berelasi Grup apabila memenuhi party of the Group if it meets the definition of
definisi pihak berelasi berdasarkan a related party in PSAK No. 7 “Related Party
PSAK No. 7 “Pengungkapan Pihak-pihak Disclosures”.
Berelasi”.
Semua transaksi signifikan dengan pihak All significant transactions with related
berelasi telah diungkapkan dalam laporan parties are disclosed in the consolidated
keuangan konsolidasian. financial statements.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
f. Klasifikasi Lancar dan Tidak Lancar f. Current and Noncurrent Classification
Grup menyajikan aset dan liabilitas dalam The Group presents assets and liabilities in
laporan posisi keuangan konsolidasian the consolidated statement of financial
berdasarkan klasifikasi lancar/tidak lancar. position based on current/noncurrent
Suatu aset disajikan lancar bila: classification. An asset is current when it is:
i. akan direalisasi, dijual atau dikonsumsi i. expected to be realized or intended to
dalam siklus operasi normal, be sold or consumed in the normal
operating cycle,
ii. untuk diperdagangkan, atau ii. held primarily for the purpose of trading,
or
iii. akan direalisasi dalam 12 bulan setelah iii. expected to be realized within
tanggal pelaporan, atau kas atau 12 months after the reporting period, or
setara kas, kecuali yang dibatasi cash or cash equivalents unless
penggunaannya atau akan digunakan restricted from being exchanged or used
untuk melunasi suatu liabilitas dalam to settle a liability for at least
paling lambat 12 bulan setelah tanggal 12 months after the reporting period.
pelaporan.
Seluruh aset lain diklasifikasikan sebagai All other assets are classified as noncurrent.
tidak lancar.
Suatu liabilitas disajikan jangka pendek bila: A liability is current when it is:
i. akan dilunasi dalam siklus operasi i. expected to be settled in the normal
normal, operating cycle,
ii. untuk diperdagangkan, ii. held primarily to the purpose of trading,
iii. akan dilunasi dalam 12 bulan setelah iii. settled within 12 months after the
tanggal pelaporan, atau reporting period, or
iv. tidak ada hak tanpa syarat untuk iv. there is no unconditional right to defer
menangguhkan pelunasannya dalam the settlement of the liability for at least
paling tidak 12 bulan setelah tanggal 12 months after the reporting period.
pelaporan.
Seluruh liabilitas lain diklasifikasikan sebagai All other liabilities are classified as
jangka panjang. noncurrent.
g. Kas dan Setara Kas g. Cash and Cash Equivalents
Kas terdiri dari kas dan bank. Setara kas Cash consists of cash on hand and in banks.
adalah semua investasi yang bersifat jangka Cash equivalents are short-term, highly liquid
pendek dan sangat likuid yang dapat segera investments that are readily convertible to
dikonversi menjadi kas dengan jatuh tempo known amounts of cash with original
dalam waktu tiga bulan atau kurang sejak maturities of three (3) months or less from
tanggal penempatannya, dan yang tidak the date of placements, and which are not
dijaminkan serta tidak dibatasi pencairannya. used as collateral and are not restricted.
h. Investasi Jangka Pendek h. Short-term Investments
Investasi jangka pendek merupakan Short-term investments represent
penempatan dana dengan jangka waktu placements in funds with maturities of more
lebih dari tiga bulan tetapi tidak lebih dari than three months but not more than one
satu tahun dan tidak dijadikan sebagai year and are not pledged as collateral on the
jaminan atas liabilitas dan pinjaman lainnya. credit facilities.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
i. Instrumen Keuangan i. Financial Instruments
Aset Keuangan Financial Assets
Grup mengklasifikasikan aset keuangan The Group classifies its financial assets in
sesuai dengan PSAK No. 71, Instrumen accordance with PSAK No. 71, Financial
Keuangan, sehingga setelah pengakuan Instruments, which classifies financial assets
awal aset keuangan diukur pada as subsequently measured at amortized
biaya perolehan diamortisasi, nilai wajar cost, fair value through other comprehensive
melalui penghasilan komprehensif lain atau income or fair value through profit or loss, on
nilai wajar melalui laba rugi, dengan the basis of both:
menggunakan dua dasar, yaitu:
(a) Model bisnis Grup dalam mengelola (a) The Group’s business model for
aset keuangan; dan managing the financial assets; and
(b) Karakteristik arus kas kontraktual dari (b) The contractual cash flow
aset keuangan. characteristics of the financial assets.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
aset keuangan Grup terdiri dari aset Group’s financial assets consist of financial
keuangan pada biaya perolehan assets at amortized cost, financial assets at
diamortisasi, aset keuangan yang diukur fair value through other comprehensive
pada nilai wajar melalui penghasilan income and financial assets at fair value
komprehensif lain dan aset keuangan yang through profit or loss.
diukur pada nilai wajar melalui laba rugi.
1. Aset Keuangan pada Biaya Perolehan 1. Financial Assets at Amortized Cost
Diamortisasi
Aset keuangan diukur pada biaya A financial asset shall be measured at
perolehan diamortisasi jika kedua amortized cost if both of the following
kondisi berikut terpenuhi: conditions are met:
(a) Aset keuangan dikelola dalam (a) The financial asset is held within a
model bisnis yang bertujuan untuk business model whose objective is
memiliki aset keuangan dalam to hold financial assets in order to
rangka mendapatkan arus kas collect contractual cash flows; and
kontraktual; dan
(b) Persyaratan kontraktual dari aset (b) The contractual terms of the
keuangan menghasilkan arus kas financial assets give rise on
pada tanggal tertentu yang semata specified dates to cash flows that
dari pembayaran pokok dan bunga are solely payments of principal and
dari jumlah pokok terutang. interest on the principal amount
outstanding.
Aset keuangan pada biaya perolehan Financial assets at amortized cost are
diamortisasi diukur pada jumlah yang measured at the initial amount minus
diakui saat pengakuan awal dikurangi the principal repayments, plus or minus
pembayaran pokok, ditambah atau the cumulative amortization using
dikurangi dengan amortisasi kumulatif the effective interest method of any
menggunakan metode suku bunga difference between that initial amount
efektif yang dihitung dari selisih antara and the maturity amount, adjusted for
nilai awal dan nilai jatuh temponya, dan the expected credit loss allowance.
dikurangi dengan cadangan kerugian
ekspektasian.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pada tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022,
2022, kategori ini meliputi kas dan the Group’s cash and cash equivalents,
setara kas, piutang usaha, piutang lain- trade accounts receivable, other
lain, piutang lain-lain jangka panjang, receivables, long-term other
dan aset tidak lancar lain-lain (uang receivables, and other noncurrent
jaminan dan dana yang dibatasi assets (security deposits and restricted
pencairannya) yang dimiliki oleh Grup. funds) are included in this category.
2. Aset Keuangan yang Diukur pada 2. Financial Assets at Fair Value through
Nilai Wajar melalui Penghasilan Other Comprehensive Income
Komprehensif Lain
Aset keuangan diukur pada nilai wajar A financial asset shall be measured at
melalui penghasilan komprehensif lain fair value through other comprehensive
jika kedua kondisi berikut terpenuhi: income if both of the following
conditions are met:
(a) Aset keuangan dikelola dalam (a) The financial asset is held within
model bisnis yang tujuannya akan a business model whose objective
terpenuhi dengan mendapatkan is achieved by both collecting
arus kas kontraktual dan menjual contractual cash flows and selling
aset keuangan; dan financial assets; and
(b) Persyaratan kontraktual dari aset (b) The contractual terms of the
keuangan menghasilkan arus kas financial asset give rise on specified
pada tanggal tertentu yang semata dates to cash flows that are solely
dari pembayaran pokok dan bunga payments of principal and interest
dari jumlah pokok terutang. on the principal amount
outstanding.
Aset keuangan berupa surat berharga Debt securities financial assets which
utang yang diukur pada nilai wajar are initially measured at fair value
melalui penghasilan komprehensif through comprehensive income are
lain selanjutnya diukur pada nilai subsequently measured at fair value
wajar dikurangi dengan cadangan less allowance for expected credit
kerugian kredit ekspektasian, dengan loss, with unrealized gains or losses
keuntungan atau kerugian yang recognized in other comprehensive
belum direalisasi diakui dalam income until the financial assets are
penghasilan komprehensif lain, sampai derecognized or reclassified, at which
aset keuangan tersebut dihentikan time the cumulative gain or loss is
pengakuannya atau direklasifikasi, reclassified to profit or loss. Gains or
dimana pada saat itu akumulasi losses from impairment and foreign
keuntungan atau kerugian exchange and interest calculated
direklasifikasi ke laba rugi. Keuntungan using effective interest method are
atau kerugian penurunan nilai dan recognized in profit or loss.
selisih kurs dan bunga yang dihitung
menggunakan metode suku bunga
efektif diakui dalam laba rugi.
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Page 486
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Aset keuangan berupa instrumen Equity securities financial assets which
ekuitas yang diukur pada nilai wajar are initially measured at fair value
melalui penghasilan komprehensif lain through comprehensive income are
selanjutnya diukur pada nilai wajar, subsequently measured at fair value,
dengan keuntungan atau kerugian with unrealized gains or losses
yang belum direalisasi diakui dalam recognized in other comprehensive
penghasilan komprehensif lain. Saat income. At the time the financial assets
aset keuangan tersebut dihentikan are derecognized or reclassified, the
pengakuannya atau direklasifikasi, cumulative gain or loss is reclassified to
akumulasi keuntungan atau kerugian retained earnings.
direklasifikasi ke saldo laba.
Pada tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022,
2022, kategori ini meliputi investasi this category includes investments in
dalam saham dan saham preferen shares of stock and redeemable
yang dapat ditebus sebagaimana preference shares as disclosed in
diungkapkan dalam Catatan 5 dan 11 Notes 5 and 11 to the consolidated
atas laporan keuangan konsolidasian. financial statements.
3. Aset Keuangan yang Diukur pada Nilai 3. Financial Assets at Fair Value through
Wajar melalui Laba Rugi Profit or Loss
Aset keuangan diukur pada nilai wajar A financial asset shall be measured
melalui laba rugi kecuali aset keuangan at FVPL unless it is measured at
tersebut diukur pada biaya perolehan amortized cost or at fair value through
diamortisasi atau pada nilai wajar comprehensive income.
melalui penghasilan komprehensif lain.
Derivatif juga diklasifikasikan sebagai Derivatives are also categorized as fair
diukur pada nilai wajar melalui laba value through profit or loss unless they
rugi, kecuali derivatif yang ditetapkan are designated as effective hedging
sebagai instrumen lindung nilai yang instruments.
efektif.
Aset keuangan yang diukur pada nilai Financial assets at FVPL are recorded
wajar melalui laba rugi dicatat pada in the consolidated statement of
laporan posisi keuangan konsolidasian financial position at fair value. Changes
pada nilai wajarnya. Perubahan nilai in the fair value are recognized directly
wajar langsung diakui dalam laba in profit or loss. Interest earned is
rugi. Bunga yang diperoleh dicatat recorded as interest income, while
sebagai pendapatan bunga, sedangkan dividend income is recorded as part of
pendapatan dividen dicatat sebagai other income according to the terms
bagian dari pendapatan lain-lain sesuai of the contract, or when the right of
dengan persyaratan dalam kontrak, payment has been established.
atau pada saat hak untuk memperoleh
pembayaran atas dividen tersebut telah
ditetapkan.
Pada tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022,
2022, kategori ini meliputi investasi this category includes Group’s
dalam obligasi konversi, saham, unit investments in convertible bonds,
link dan reksa dana (Catatan 5) dan equity securities, unit link and mutual
investasi dalam obligasi (Catatan 11) funds (Note 5) and investment in bond
atas laporan keuangan konsolidasian. (Note 11) to consolidated financial
statements.
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Page 487
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Liabilitas Keuangan dan Instrumen Financial Liabilities and Equity
Ekuitas Instruments
Liabilitas keuangan dan instrumen ekuitas Financial liabilities and equity instruments of
Grup diklasifikasikan berdasarkan substansi the Group are classified according to the
perjanjian kontraktual serta definisi liabilitas substance of the contractual arrangements
keuangan dan instrumen ekuitas. Kebijakan entered into and the definitions of a financial
akuntansi yang diterapkan atas instrumen liability and equity instrument. The
keuangan tersebut diungkapkan berikut ini. accounting policies adopted for specific
financial instruments are set out below.
Instrumen Ekuitas Equity Instruments
Instrumen ekuitas adalah setiap kontrak An equity instrument is any contract that
yang memberikan hak residual atas aset evidences a residual interest in the assets of
suatu entitas setelah dikurangi dengan an entity after deducting all of its liabilities.
seluruh liabilitasnya. Instrumen ekuitas Equity instruments are recorded at the
dicatat sejumlah hasil yang diterima, setelah proceeds received, net-off direct issue costs.
dikurangkan dengan biaya penerbitan
langsung.
Liabilitas Keuangan Financial Liabilities
Liabilitas keuangan dalam lingkup Financial liabilities within the scope of
PSAK No. 71 diklasifikasikan sebagai PSAK No. 71 are classified as follows:
berikut: (i) liabilitas keuangan yang diukur (i) financial liabilities at amortized cost and
dengan biaya diamortisasi dan (ii) liabilitas (ii) financial liabilities at fair value through
keuangan yang diukur dengan nilai wajar profit or loss (FVPL). The Group determines
melalui laba rugi. Grup menentukan the classification of its financial liabilities at
klasifikasi liabilitas keuangan pada saat initial recognition.
pengakuan awal.
Seluruh liabilitas keuangan diakui pada All financial liabilities are recognized initially
awalnya sebesar nilai wajar dan, dalam hal at fair value and, in the case of loans and
pinjaman dan utang, termasuk biaya borrowings, inclusive of directly attributable
transaksi yang dapat diatribusikan secara transaction costs and subsequently
langsung dan selanjutnya diukur pada measured at amortized cost using the
biaya perolehan diamortisasi dengan effective interest rate method. The
menggunakan metode suku bunga efektif. amortization of the effective interest rate is
Amortisasi suku bunga efektif disajikan included in finance costs in profit or loss.
sebagai bagian dari beban keuangan dalam
laba rugi.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
Grup memiliki liabilitas keuangan yang Group has financial liabilities at amortized
diukur pada biaya perolehan diamortisasi. cost. Thus, accounting policies related to
Oleh karena itu, kebijakan akuntansi terkait financial liabilities at fair value through profit
dengan instrumen keuangan dalam kategori or loss were not disclosed.
liabilitas keuangan yang diukur pada nilai
wajar melalui laba rugi tidak diungkapkan.
Liabilitas Keuangan yang Diukur pada Biaya Financial Liabilities at Amortized Cost
Perolehan Diamortisasi
Liabilitas keuangan pada biaya perolehan Financial liabilities at amortized cost are
diamortisasi diukur pada jumlah yang diakui measured at the initial amount minus the
saat pengakuan awal dikurangi pembayaran principal repayments, plus or minus the
pokok, ditambah atau dikurangi dengan cumulative amortization using the effective
amortisasi kumulatif menggunakan metode interest method of any difference between
suku bunga efektif yang dihitung dari selisih that initial amount and the maturity amount.
antara nilai awal dan nilai jatuh temponya.
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Page 488
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
kategori ini meliputi utang bank dan lembaga Group’s short-term loans from banks and
keuangan jangka pendek, utang usaha, financial institution, trade accounts payable,
utang lain-lain, beban akrual, utang lain-lain other accounts payable, accrued expenses,
jangka panjang - pihak ketiga, utang bank long-term other accounts payable - third
dan lembaga keuangan jangka panjang, parties, long-term loans from banks and
senior secured notes dan liabilitas jangka financial institutions, senior secured notes
panjang lainnya yang dimiliki oleh Grup. and other noncurrent liabilities are included
in this category.
Instrumen Keuangan Derivatif dan Derivative Financial Instruments and
Aktivitas Lindung Nilai Hedging Activities
Derivatif pada pengakuan awal diakui Derivatives are initially recognized at fair
sebesar nilai wajar pada tanggal kontrak value on the date a derivative contract is
derivatif dan selanjutnya diukur kembali pada entered into and are subsequently
nilai wajar. Metode pengakuan keuntungan remeasured at their fair values. The method
atau kerugian yang timbul dari pengukuran of recognizing the resulting gain or loss
kembali tergantung apakah derivatif tersebut depends on whether the derivative is
ditujukan untuk instrumen lindung nilai, designated as a hedging instrument, and if
dengan demikian tergantung pada, sifat item so, the nature of the item being hedged. The
yang dilindung nilai. Grup mengkategorikan Group designates certain derivatives as
derivatif sebagai salah satu dari: either:
a. lindung nilai atas nilai wajar dari aset a. hedges of the fair value of recognized
atau liabilitas yang diakui, atau assets or liabilities or a firm
komitmen pasti yang belum diakui commitment (fair value hedges);
(lindung nilai atas nilai wajar);
b. lindung nilai atas risiko tertentu yang b. hedges of a particular risk associated
menyertai aset atau liabilitas yang with a recognized asset or liability or a
diakui atau prakiraan transaksi yang highly probable forecast transaction
kemungkinan besar terjadi (lindung (cash flow hedge); or
nilai atas arus kas); atau
c. lindung nilai atas investasi neto pada c. hedges of a net investment in a foreign
kegiatan usaha luar negeri (lindung operation (net investment hedge).
nilai atas investasi neto).
Pada saat dimulainya transaksi, Grup At the inception of the transaction, the Group
mendokumentasikan hubungan antara documents the relationship between hedging
instrumen lindung nilai dan item yang instruments and hedged items, as well as its
dilindung nilai, termasuk tujuan manajemen risk management objectives and strategy for
risiko dan strategi untuk melakukan berbagai undertaking various hedging transactions.
transaksi lindung nilai. Grup juga The Group also documents its assessment,
mendokumentasikan penelaahannya, baik both at hedge inception and on an ongoing
pada tahap awal maupun selama proses basis, of whether the derivatives that are
transaksi, mengenai apakah derivatif yang used in hedging transactions are highly
digunakan dalam transaksi lindung nilai effective in offsetting changes in fair values
efektif untuk saling hapus atas perubahan or cash flows of hedged items.
nilai wajar atau arus kas dari item yang
dilindung nilai.
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Page 489
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Lindung nilai atas arus kas Cash flow hedge
Porsi efektif dari perubahan nilai wajar The effective portion of changes in the fair
derivatif yang ditujukan untuk dan memenuhi value of derivatives that are designated and
syarat sebagai lindung nilai atas arus kas qualify as a cash flow hedge is recognized in
diakui dalam penghasilan komprehensif lain. other comprehensive income. The gain or
Keuntungan atau kerugian terkait dengan loss relating to the ineffective portion is
porsi yang tidak efektif langsung diakui recognized immediately in profit or loss
dalam laba rugi pada akun “Penghasilan within “Other income (expenses) - net”.
(beban) lain-lain - bersih”.
Jumlah yang terakumulasi dalam ekuitas Amounts accumulated in equity are recycled
dipindahkan ke laba rugi dalam periode to profit or loss in the periods when the
dimana item yang dilindung nilai hedged item affects profit or loss. The gain
mempengaruhi laba rugi. Keuntungan atau or loss relating to the effective portion of
kerugian terkait dengan porsi efektif dari interest rate swaps hedging floating rate
lindung nilai swap suku bunga atas pinjaman borrowings is recognized in profit or loss
berbunga mengambang diakui dalam laba within “Interest and other financial charges”.
rugi pada akun “Bunga dan beban keuangan However, when the forecast transaction that
lainnya”. Namun, jika prakiraan transaksi is hedged results in the recognition of a non-
yang dilindung nilai mengakibatkan financial asset, the gains and losses
pengakuan aset non-keuangan, maka previously deferred in equity are transferred
keuntungan atau kerugian yang sebelumnya from equity and included in the initial
ditangguhkan di ekuitas harus ditransfer dari measurement of the cost of the asset.
ekuitas dan dimasukkan dalam pengukuran
awal nilai perolehan aset tersebut.
Saling Hapus Instrumen Keuangan Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan saling Financial assets and liabilities are offset and
hapus dan nilai bersihnya disajikan dalam the net amount reported in the consolidated
laporan posisi keuangan konsolidasian jika, statement of financial position if, and only if,
dan hanya jika, terdapat hak yang there is a currently enforceable right to offset
berkekuatan hukum untuk melakukan saling the recognized amounts and there is the
hapus atas jumlah yang telah diakui tersebut intention to settle on a net basis, or to realize
dan berniat untuk menyelesaikan secara the asset and settle the liability
neto atau untuk merealisasikan aset dan simultaneously.
menyelesaikan liabilitasnya secara
bersamaan.
Reklasifikasi Aset dan Liabilitas Reclassifications of Financial Assets and
Keuangan Liabilities
Sesuai dengan ketentuan PSAK No. 71, In accordance with PSAK No. 71, Financial
Instrumen Keuangan, Grup mereklasifikasi Instruments, the Group reclassifies all
seluruh aset keuangan dalam kategori affected financial assets when, and only
yang terpengaruh, jika dan hanya jika, when, the Group changes its business model
Grup mengubah model bisnis untuk for managing financial assets. While, any
pengelolaan aset keuangan tersebut. financial liabilities shall not be reclassified.
Sedangkan, liabilitas keuangan tidak
direklasifikasi.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Grup selalu mengakui kerugian kredit The Group always recognizes lifetime
ekspektasian (ECL) sepanjang umur untuk expected credit losses (ECL) for trade
piutang usaha. Kerugian kredit ekspektasian accounts receivable. The expected credit
atas aset keuangan diestimasi losses on these financial assets are
menggunakan pendekatan tingkat kerugian estimated using loss rate approach based on
berdasarkan pengalaman kerugian kredit the Group’s historical credit loss experience,
historis Grup, disesuaikan dengan kondisi adjusted for general economic conditions
ekonomi umum dan penilaian baik atas and an assessment of both the current as
kondisi kini maupun perkiraan masa depan well as the forecast direction of conditions at
pada tanggal pelaporan, termasuk nilai the reporting date, including time value of
waktu atas uang jika tepat. money where appropriate.
Untuk semua instrumen keuangan lainnya, For all other financial instruments, the Group
Grup mengakui ECL sepanjang umur ketika recognizes lifetime ECL when there has
telah ada peningkatan risiko kredit yang been a significant increase in credit risk
signifikan sejak pengakuan awal. Jika since initial recognition. If, on the other hand,
sebaliknya, risiko kredit pada instrumen the credit risk on the financial instrument has
keuangan tidak meningkat secara signifikan not increased significantly since initial
sejak pengakuan awal, Grup mengukur recognition, the Group measures the loss
penyisihan kerugian untuk instrumen allowance for that financial instrument at an
keuangan tersebut sejumlah ECL 12 bulan. amount equal to 12-month ECL. The
Penilaian apakah ECL sepanjang umur assessment of whether lifetime ECL should
harus diakui didasarkan pada peningkatan be recognized is based on significant
signifikan dalam kemungkinan terjadinya increase in the likelihood or risk of a default
atau pada risiko gagal bayar sejak occurring since initial recognition instead of
pengakuan awal dan bukan didasarkan bukti on evidence of a financial asset being credit
aset keuangan yang mengalami kerugian impaired at the reporting date or an actual
kredit pada tanggal pelaporan atau kejadian default occurring. Lifetime ECL represents
gagal bayar sebenarnya. ECL sepanjang the expected credit losses that will result
umur merupakan kerugian kredit from all possible default events over the
ekspektasian yang timbul dari seluruh expected life of a financial instrument. In
kemungkinan peristiwa gagal bayar selama contrast, 12-month ECL represents the
perkiraan umur instrumen keuangan. portion of lifetime ECL that is expected to
Sebaliknya, ECL 12 bulan mewakili porsi result from default events on a financial
ECL sepanjang umur yang timbul dari instrument that are possible within
peristiwa gagal bayar pada instrumen 12 months after the reporting date.
keuangan yang mungkin terjadi dalam
12 bulan setelah tanggal pelaporan.
Penghentian Pengakuan Aset dan Derecognition of Financial Assets and
Liabilitas Keuangan Liabilities
1. Aset Keuangan 1. Financial Assets
Aset keuangan (atau bagian dari aset Financial asset (or, where applicable,
keuangan atau kelompok aset a part of a financial asset or part of
keuangan serupa) dihentikan a group of similar financial assets)
pengakuannya jika: is derecognized when:
a. Hak kontraktual atas arus kas a. The rights to receive cash flows
yang berasal dari aset keuangan from the asset have expired;
tersebut berakhir;
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
b. Grup tetap memiliki hak untuk b. The Group retains the right to
menerima arus kas dari aset receive cash flows from the asset,
keuangan tersebut, namun juga but has assumed a contractual
menanggung liabilitas kontraktual obligation to pay them in full
untuk membayar kepada pihak without material delay to a third
ketiga atas arus kas yang diterima party under a “pass-through”
tersebut secara penuh tanpa arrangement; or
adanya penundaan yang
signifikan berdasarkan suatu
kesepakatan; atau
c. Grup telah mentransfer haknya c. The Group has transferred its
untuk menerima arus kas dari rights to receive cash flows from
aset keuangan dan (i) telah the asset and either (i) has
mentransfer secara substansial transferred substantially all the
seluruh risiko dan manfaat atas risks and rewards of the asset, or
aset keuangan, atau (ii) secara (ii) has neither transferred nor
substansial tidak mentransfer retained substantially all the risks
atau tidak memiliki seluruh risiko and rewards of the asset, but has
dan manfaat atas aset keuangan, transferred control of the asset.
namun telah mentransfer
pengendalian atas aset keuangan
tersebut.
2. Liabilitas Keuangan 2. Financial Liabilities
Liabilitas keuangan dihentikan A financial liability is derecognized
pengakuannya jika liabilitas keuangan when the obligation under the contract
tersebut dilepaskan, dibatalkan, atau is discharged, cancelled, or has
telah kadaluarsa. expired.
j. Pengukuran Nilai Wajar j. Fair Value Measurement
Pengukuran nilai wajar didasarkan pada The fair value measurement is based on the
asumsi bahwa transaksi untuk menjual aset presumption that the transaction to sell the
atau mengalihkan liabilitas akan terjadi: asset or transfer the liability takes place
either:
• di pasar utama untuk aset atau liabilitas • in the principal market for the asset or
tersebut atau; liability or;
• jika tidak terdapat pasar utama, • in the absence of a principal market, in
di pasar yang paling menguntungkan the most advantageous market for the
untuk aset atau liabilitas tersebut. asset or liability.
Pasar utama atau pasar yang paling The principal or the most advantageous
menguntungkan tersebut harus dapat market must be accessible to the Group.
diakses Grup.
Nilai wajar aset atau liabilitas diukur The fair value of an asset or a liability is
menggunakan asumsi yang akan digunakan measured using the assumptions that market
pelaku pasar ketika menentukan harga aset participants would use when pricing the
atau liabilitas tersebut, dengan asumsi asset or liability, assuming that market
bahwa pelaku pasar bertindak dalam participants act in their economic best
kepentingan ekonomi terbaiknya. interest.
Pengukuran nilai wajar aset non-keuangan A fair value measurement of a non-financial
memperhitungkan kemampuan pelaku pasar asset takes into account a market
untuk menghasilkan manfaat ekonomik participant’s ability to generate economic
dengan menggunakan aset dalam benefits by using the asset in its highest and
penggunaan tertinggi dan terbaiknya, atau best use or by selling it to another market
dengan menjualnya kepada pelaku pasar participant that would use the asset in its
lain yang akan menggunakan aset tersebut highest and best use.
dalam penggunaan tertinggi dan terbaiknya.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Ketika Grup menggunakan teknik penilaian, When the Group uses valuation techniques,
maka Grup memaksimalkan penggunaan it maximizes the use of relevant observable
input yang dapat diobservasi yang relevan inputs and minimizes the use of
dan meminimalkan penggunaan input yang unobservable inputs.
tidak dapat diobservasi.
Seluruh aset dan liabilitas yang mana nilai All assets and liabilities for which fair value is
wajar aset atau liabilitas tersebut diukur atau measured or disclosed in the financial
diungkapkan, dikategorikan dalam hirarki statements are categorized within the fair
nilai wajar sebagai berikut: value hierarchy as follows:
• Level 1 - Harga kuotasian (tanpa • Level 1 - Quoted (unadjusted) market
penyesuaian) di pasar aktif untuk aset prices in active markets for identical
atau liabilitas yang identik; assets or liabilities;
• Level 2 - Teknik penilaian dimana level • Level 2 - Valuation techniques for
input terendah yang signifikan terhadap which the lowest level input that is
pengukuran nilai wajar dapat significant to the fair value
diobservasi, baik secara langsung measurement is directly or indirectly
maupun tidak langsung; observable;
• Level 3 - Teknik penilaian dimana level • Level 3 - Valuation techniques for
input terendah yang signifikan terhadap which the lowest level input that is
pengukuran nilai wajar tidak dapat significant to the fair value
diobservasi. measurement is unobservable.
Untuk aset dan liabilitas yang diukur pada For assets and liabilities that are recognized
nilai wajar secara berulang dalam laporan in the consolidated financial statements on a
keuangan konsolidasian, maka Grup recurring basis, the Group determines
menentukan apakah telah terjadi transfer di whether there are transfers between levels in
antara level hirarki dengan menilai kembali the hierarchy by re-assessing categorization
pengkategorian level nilai wajar pada setiap at the end of each reporting period.
akhir periode pelaporan.
k. Persediaan k. Inventories
Persediaan dinyatakan berdasarkan biaya Inventories are stated at cost or net
perolehan atau nilai realisasi bersih, mana realizable value, whichever is lower.
yang lebih rendah (the lower of cost or net
realizable value).
Biaya perolehan persediaan pertambangan The cost of mining inventories is determined
ditentukan dengan metode rata-rata using the moving average method. The cost
bergerak. Harga perolehan persediaan of mining inventories consists of material,
pertambangan terdiri dari bahan baku, labour, depreciation, and overhead cost
tenaga kerja, penyusutan, dan alokasi biaya related to mining activities.
overhead yang terkait dengan aktivitas
penambangan.
Biaya perolehan persediaan pupuk, The costs of fertilizers, pesticides, chemicals
pestisida, bahan kimia dan kayu ditentukan and logs are determined using the weighted
berdasarkan metode rata-rata tertimbang. average method.
Cadangan persediaan usang dan cadangan Allowance for inventory obsolescence and
kerugian penurunan nilai persediaan decline in the value of the inventories are
dibentuk untuk menyesuaikan nilai provided to reduce the carrying value of
persediaan ke nilai realisasi bersih. inventories to their net realizable values.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
l. Investasi yang Diukur dengan Metode l. Equity Accounted Investments
Ekuitas
Hasil usaha dan aset dan liabilitas The results and assets and liabilities of
investasi yang diukur dengan metode ekuitas equity accounted investments are
dicatat dalam laporan keuangan incorporated in these consolidated financial
konsolidasian menggunakan metode ekuitas. statements using the equity method of
accounting.
Dalam metode ekuitas, pengakuan awal Under the equity method, the investments in
pada investasi yang diukur dengan metode investees are initially recognized in the
ekuitas diakui pada laporan posisi keuangan consolidated statement of financial position
konsolidasian sebesar biaya perolehan dan at cost and adjusted thereafter to recognize
selanjutnya disesuaikan untuk mengakui the Group’s share of the profit or loss and
bagian Grup atas laba rugi dan penghasilan other comprehensive income of the
komprehensif lain dari investee. Jika bagian investees. When the Group’s share of losses
Grup atas rugi investee sama dengan atau of investees exceeds the Group’s interest in
melebihi kepentingannya pada investee, that investees, the Group discontinues
maka Grup menghentikan pengakuannya recognizing its share of further losses.
atas rugi lebih lanjut. Kerugian lebih lanjut Additional losses are recognized only to the
diakui hanya jika Grup memiliki kewajiban extent that the Group has incurred legal or
konstruktif atau hukum atau melakukan constructive obligations or made payments
pembayaran atas nama investee. on behalf of the investees.
Investasi dicatat menggunakan metode The investments are accounted for using the
ekuitas sejak tanggal investasi tersebut equity method from the date on which the
memenuhi definisi entitas asosiasi atau investor has significant influence in the
ventura bersama. investee or becomes a jointly controlled
entity.
Pada setiap tanggal pelaporan, Grup The Group determines at each reporting date
menentukan apakah terdapat penurunan whether it is necessary to recognize any
nilai yang harus diakui atas investasi Grup impairment loss with respect to the Group’s
pada entitas asosiasi atau ventura bersama. investments.
Ketika entitas dalam Grup melakukan When a Group entity transacts with the
transaksi dengan investee milik Grup, investees, profits and losses resulting from
keuntungan atau kerugian yang dihasilkan the transactions with the investees are
dari transaksi tersebut diakui dalam laporan recognized in the Group’s consolidated
keuangan konsolidasian Grup hanya sebatas financial statements only to the extent of
kepentingan para pihak dalam investee yang interests in the investees that are not related
tidak terkait dengan Grup. to the Group.
m. Biaya Dibayar Dimuka m. Prepaid Expenses
Biaya dibayar dimuka diamortisasi selama Prepaid expenses are amortized over their
masa manfaat masing-masing biaya dengan beneficial periods using the straight-line
menggunakan metode garis lurus. method.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
n. Properti Investasi n. Investment Properties
Properti investasi, kecuali tanah, diukur Investment properties, except land, are
sebesar biaya perolehan, termasuk biaya measured at cost including transaction costs,
transaksi, setelah dikurangi dengan less accumulated depreciation and any
akumulasi penyusutan dan kerugian impairment loss. The carrying amount
penurunan nilai, jika ada. Jumlah tercatat includes the cost of replacing part of an
termasuk biaya penggantian untuk bagian existing investment property at the time that
tertentu dari properti investasi yang telah ada cost is incurred if the recognition criteria are
pada saat beban terjadi, jika kriteria met; and excludes the costs of day-to-day
pengakuan terpenuhi, dan tidak termasuk servicing of an investment property. Land is
biaya perawatan sehari-hari properti not depreciated and is stated at cost less
investasi. Tanah tidak disusutkan dan any impairment in value.
dinyatakan berdasarkan biaya perolehan
dikurangi akumulasi rugi penurunan nilai, jika
ada.
Properti yang merupakan bagian yang tidak Properties that are integral parts of the land
terpisahkan dari tanah dan bangunan yang or building being leased out to generate
disewakan untuk menghasilkan pendapatan rental income are treated as investment
sewa dicatat sebagai properti investasi. properties.
Penyusutan properti investasi berupa Depreciation of investment properties - land
prasarana tanah dihitung berdasarkan improvements is computed on a straight-line
metode garis lurus selama masa manfaat basis over the investment properties’ useful
properti investasi yaitu 20 tahun. lives of 20 years.
Properti investasi dihentikan pengakuannya Investment properties are derecognized
(dikeluarkan dari laporan posisi keuangan when either they have been disposed of or
konsolidasian) pada saat pelepasan atau when the investment properties are
ketika properti investasi tersebut tidak permanently withdrawn from use and no
digunakan lagi secara permanen dan tidak future economic benefit is expected from
memiliki manfaat ekonomis di masa depan their disposal. Any gains or losses on the
yang dapat diharapkan pada saat retirement or disposal of investment
pelepasannya. Keuntungan atau kerugian properties are recognized in profit or loss in
yang timbul dari penghentian atau pelepasan the period of retirement or disposal.
properti investasi diakui dalam laba rugi
dalam periode terjadinya penghentian atau
pelepasan tersebut.
Transfer ke properti investasi dilakukan jika, Transfers are made to investment properties
dan hanya jika, terdapat perubahan when, and only when, there is a change in
penggunaan, yang ditunjukkan dengan use, evidenced by ending of
berakhirnya pemakaian oleh pemilik, owner-occupation or commencement of an
dimulainya sewa operasi ke pihak lain. operating lease to another party. Transfers
Transfer dari properti investasi dilakukan are made from investment properties when,
jika, dan hanya jika, terdapat perubahan and only when, there is a change in use,
penggunaan, yang ditunjukkan dengan evidenced by the commencement of
dimulainya penggunaan oleh pemilik atau owner-occupation or the commencement of
dimulainya pengembangan untuk dijual. development with a view to sale.
o. Aset Biologis o. Biological Assets
Aset biologis terutama merupakan pohon Biological assets mainly include trees in a
dalam perkebunan kayu. timber plantation.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pohon dalam perkebunan kayu meliputi Trees in a timber plantation comprise
pohon Akasia, Jabon dan Sengon, yang Acacia, Jabon and Sengon trees, which are
dicatat pada nilai wajar dikurangi estimasi stated at fair value less than estimated
biaya untuk menjual pada titik panen, point-of-sale costs at harvest, with any
dimana keuntungan atau kerugian yang resultant gain or loss recognized in the profit
timbul diakui pada laba rugi. Penilaian aset or loss. The valuation of the biological assets
biologis dilakukan oleh penilai independen is calculated by the independent professional
profesional berdasarkan metode arus kas valuer based on the discounted cash flow
diskonto dimana nilai wajar dihitung dengan model whereby the fair value is calculated
menggunakan arus kas dari operasi using cash flows from continuous operations,
berkelanjutan, dengan asumsi rencana assuming sustainable forest management
pengelolaan hutan lestari, dengan plans, taking into account the growth
mempertimbangkan pertumbuhan potensial potential from their forest plantations. The
dari tanaman perhutanan Grup. Panen yearly harvest made from the forecasted tree
tahunan dihitung berdasarkan proyeksi growth is multiplied by the actual wood pines
pertumbuhan pohon dikalikan dengan jumlah and the cost of fertilizer, before the
pohon aktual dan biaya pemupukan, deduction of harvesting.
sebelum dikurangi biaya panen.
Nilai wajar diukur pada nilai kini panen dari The fair value is measured as the present
satu siklus pertumbuhan berdasarkan lahan value of the harvest from one growth cycle
hutan produktif. based on the productive forest lands.
Keuntungan atau kerugian dari perubahan Gain or loss arising from changes in fair
nilai wajar aset biologis diakui dalam laba value of biological assets is recognized in
rugi. profit or loss.
Liabilitas pajak tangguhan yang timbul dari Deferred tax liability arising from the
perbedaan temporer antara dasar temporary difference between the tax base
pengenaan pajak aset biologis dan nilai of biological assets and its carrying amount
tercatatnya dicatat sesuai dengan kebijakan is accounted for in accordance with the
akuntansi yang diungkapkan pada accounting policy stated in Note 2.
Catatan 2.
p. Aset Tetap p. Property, Plant and Equipment
Pemilikan Langsung Direct Acquisition
Pembangkit listrik dinyatakan berdasarkan Power plants are stated at fair value less
nilai wajar pada tanggal revaluasi dikurangi subsequent depreciation and any impairment
akumulasi penyusutan dan akumulasi rugi in value. The increment in value resulting
penurunan nilai yang terjadi setelah tanggal from the revaluation is recognized as
revaluasi, jika ada. Kenaikan nilai wajar “Revaluation increment in the value of
akibat revaluasi dikreditkan ke akun “Selisih property, plant and equipment” under the
penilaian kembali nilai aset tetap” di bagian equity section in the consolidated statement
ekuitas dalam laporan posisi keuangan of financial position and consolidated
konsolidasian dan laporan perubahan statement of changes in equity. Decreases
ekuitas konsolidasian. Penurunan yang that offset previous increases of the same
menghapuskan kenaikan nilai sebelumnya asset are recorded as part of other
atas aset yang sama diakui sebagai comprehensive income and all other
penghasilan komprehensif lain, sedangkan decreases are charged to profit or loss.
penurunan nilai lainnya dibebankan ke laba
rugi.
Aset tetap, kecuali tanah dan pembangkit Property, plant and equipment, except land
listrik, dinyatakan berdasarkan biaya and power plants, are carried at cost,
perolehan, tetapi tidak termasuk biaya excluding day to day servicing, less
perawatan sehari-hari, dikurangi akumulasi accumulated depreciation and any
penyusutan dan akumulasi rugi penurunan impairment in value. Land is not depreciated
nilai, jika ada. Tanah tidak disusutkan dan and is stated at cost less any impairment in
dinyatakan berdasarkan biaya perolehan value.
dikurangi akumulasi rugi penurunan nilai, jika
ada.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Tanaman produktif merupakan pohon karet Bearer plants comprise rubber trees and are
dan diklasifikasikan sebagai tanaman belum classified as immature and mature. Immature
menghasilkan dan tanaman menghasilkan. bearer plants are stated at cost, which
Tanaman produktif belum menghasilkan consist mainly of the accumulated cost of
dinyatakan sebesar biaya perolehan land clearing, planting, fertilizing and
yang meliputi biaya pembukaan lahan, up-keeping/maintaining the plantations and
penanaman, pemupukan dan pemeliharaan allocations of indirect overhead costs up to
serta alokasi biaya tidak langsung sampai the time the trees become mature and
dengan saat tanaman yang bersangkutan available for harvest. Mature bearer plants
dinyatakan menghasilkan dan siap panen. are stated at cost, and are amortized using
Tanaman produktif menghasilkan dicatat the straight-line method over their estimated
sebesar biaya perolehan dan diamortisasi useful lives.
dengan metode garis lurus (straight-line
method) selama taksiran masa produktif.
Beban-beban yang timbul setelah aset tetap Expenditures incurred after the property,
digunakan, seperti beban perbaikan dan plant and equipment have been put into
pemeliharaan, dibebankan ke laba rugi pada operations, such as repairs and maintenance
saat terjadinya. Apabila beban-beban costs, are normally charged to operations in
tersebut menimbulkan peningkatan manfaat the year such costs are incurred. In
ekonomis di masa datang dari penggunaan situations where it can be clearly
aset tetap tersebut yang dapat melebihi demonstrated that the expenditures have
kinerja normalnya, maka beban-beban resulted in an increase in the future
tersebut dikapitalisasi sebagai tambahan economic benefits expected to be obtained
biaya perolehan aset tetap. from the use of the property, plant and
equipment beyond its originally assessed
standard of performance, the expenditures
are capitalized as additional costs of
property, plant and equipment.
Penyusutan dihitung berdasarkan metode Depreciation is computed on a straight-line
garis lurus (straight-line method) selama basis over the property, plant and
masa manfaat aset tetap sebagai berikut: equipment’s useful lives as follows:
Tahun/
Years
Prasarana tanah 20 Land improvement
Pembangkit listrik 20 Power plants
Bangunan 4 - 20 Buildings
Infrastruktur 10 - 20 Infrastructure
Peralatan telekomunikasi 4 - 16 Telecommunication facilities
Mesin dan peralatan berat 4 - 16 Machinery and heavy equipment
Peralatan transportasi 4-8 Transportation equipment
Factory, office and miscellaneous
Peralatan pabrik, kantor dan lainnya 3 - 15 equipment
Prasarana 3 Leasehold improvements
Tanaman produktif 25 Bearer plants
Nilai tercatat aset tetap ditelaah kembali dan The carrying values of property, plant and
dilakukan penurunan nilai apabila terdapat equipment are reviewed for impairment
peristiwa atau perubahan kondisi tertentu when events or changes in circumstances
yang mengindikasikan nilai tercatat tersebut indicate that the carrying values may not be
tidak dapat dipulihkan sepenuhnya. recoverable.
Dalam setiap inspeksi yang signifikan, biaya When each major inspection is performed,
inspeksi diakui dalam jumlah tercatat aset its cost is recognized in the carrying amount
tetap sebagai suatu penggantian apabila of the item of property, plant and equipment
memenuhi kriteria pengakuan. Biaya as a replacement if the recognition criteria
inspeksi signifikan yang dikapitalisasi are satisfied. Such major inspection is
tersebut diamortisasi selama periode sampai capitalized and amortized over the next
dengan saat inspeksi signifikan berikutnya. major inspection activity.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Jumlah tercatat aset tetap dihentikan An item of property, plant and equipment is
pengakuannya pada saat dilepaskan atau derecognized upon disposal or when no
tidak ada manfaat ekonomis masa depan future economic benefits are expected from
yang diharapkan dari penggunaan atau its use or disposal. Any gains or loss arising
pelepasannya. Keuntungan atau kerugian from the de-recognition of property, plant
yang timbul dari penghentian pengakuan and equipment is included in profit or loss in
aset tetap diakui dalam laba rugi pada the period the item is derecognized.
periode terjadinya penghentian pengakuan.
Nilai residu (jika ada), umur manfaat dan The asset’s residual values (if any), useful
metode penyusutan ditelaah setiap akhir lives and depreciation method are reviewed
periode dan dilakukan penyesuaian apabila and adjusted if appropriate, at each financial
hasil telaah berbeda dengan estimasi period end.
sebelumnya.
Aset dalam Konstruksi Construction in Progress
Aset dalam konstruksi merupakan aset Construction in progress represents
dalam tahap konstruksi, yang dinyatakan property, plant and equipment under
pada biaya perolehan dan tidak disusutkan. construction which is stated at cost and is
Akumulasi biaya akan direklasifikasi ke akun not depreciated. The accumulated costs are
aset tetap yang bersangkutan dan akan reclassified to the respective property, plant
disusutkan pada saat konstruksi selesai and equipment account and are depreciated
secara substansial dan aset tersebut telah when the construction is substantially
siap digunakan sesuai tujuannya. complete and the asset is ready for its
intended use.
q. Transaksi Sewa q. Lease Transactions
Grup menerapkan PSAK No. 73 yang The Group has applied PSAK No. 73, which
mensyaratkan pengakuan liabilitas sewa set the requirement for the recognition of
sehubungan dengan sewa yang sebelumnya lease liabilities in relation to leases which
diklasifikasikan sebagai ‘sewa operasi’. had been previously classified as ‘operating
lease’.
Sebagai penyewa As lessee
Pada tanggal permulaan kontrak, Grup At the inception of a contract, the Group
menilai apakah kontrak merupakan, atau assesses whether the contract is, or
mengandung, sewa. Suatu kontrak contains, a lease. A contract is or contains a
merupakan atau mengandung sewa jika lease if the contract conveys the right to
kontrak tersebut memberikan hak untuk control the use of an identified asset for a
mengendalikan penggunaan aset period of time in exchange for consideration.
identifikasian selama suatu jangka waktu
untuk dipertukarkan dengan imbalan.
Untuk menilai apakah kontrak memberikan To assess whether a contract conveys the
hak untuk mengendalikan penggunaan aset right to control the use of an identified asset,
identifikasian, Grup harus menilai apakah: the Group shall assess whether:
• Grup memiliki hak untuk mendapatkan • The Group has the right to obtain
secara substansial seluruh manfaat substantially all the economic benefits
ekonomi dari penggunaan aset from the use of the asset throughout
identifikasian; dan the period of use; and
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Page 498
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
• Grup memiliki hak untuk mengarahkan • The Group has the right to direct the
penggunaan aset identifikasian. Grup use of the asset. The Group has this
memiliki hak ini ketika Grup memiliki right when it has the decision-making
hak untuk pengambilan keputusan rights that are the most relevant to
yang relevan tentang bagaimana dan changing how and for what purpose the
untuk tujuan apa aset digunakan telah asset is used are predetermined:
ditentukan sebelumnya dan:
1. Grup memiliki hak untuk 1. The Group has the right to operate
mengoperasikan aset; the asset;
2. Grup telah mendesain aset dengan 2. The Group has designed
cara menetapkan sebelumnya the asset in a way that
bagaimana dan untuk tujuan apa predetermined how and for what
aset akan digunakan selama purpose it will be used.
periode penggunaan.
Pada tanggal awal dimulainya kontrak atau At the inception or on reassessment
pada tanggal penilaian kembali atas kontrak of a contract that contains a lease
yang mengandung sebuah komponen sewa, component, the Group allocates the
Grup mengalokasikan imbalan dalam consideration in the contract to each lease
kontrak ke masing-masing komponen sewa component on the basis of their relative
berdasarkan harga tersendiri relatif dari stand-alone prices and the aggregate
komponen sewa dan harga tersendiri stand-alone price of the non-lease
agregat dari komponen nonsewa. components.
Pada tanggal permulaan sewa, Grup The Group recognizes a right-of-use asset
mengakui aset hak-guna dan liabilitas sewa. and a lease liability at the lease
Aset hak-guna diukur pada biaya perolehan, commencement date. The right-of-use
dimana meliputi jumlah pengukuran awal assets are initially measured at cost, which
liabilitas sewa yang disesuaikan dengan comprises the initial amount of the lease
pembayaran sewa yang dilakukan pada atau liability adjusted for any lease payment made
sebelum tanggal permulaan. at or before the commencement date.
Aset hak-guna kemudian disusutkan The right-of-use assets are subsequently
menggunakan metode garis lurus dari depreciated using the straight-line method
tanggal permulaan hingga tanggal yang lebih from the commencement date to the earlier
awal antara akhir umur manfaat aset of the end of the useful life of the right-of-use
hak-guna atau akhir masa sewa. assets or the end of the lease term.
Liabilitas sewa diukur pada nilai kini The lease liability is initially measured at the
pembayaran sewa yang belum dibayar pada present value of the lease payments that are
tanggal permulaan, didiskontokan dengan not paid at the commencement date,
menggunakan suku bunga implisit dalam discounted using the interest rate implicit in
sewa atau jika suku bunga tersebut tidak the lease or, if that rate cannot be
dapat ditentukan, maka menggunakan suku readily determined, using incremental
bunga pinjaman inkremental. Pada borrowing rate. Generally, the Group uses its
umumnya, Grup menggunakan suku bunga incremental borrowing rate as the discount
pinjaman inkremental sebagai tingkat bunga rate.
diskonto.
Pembayaran sewa yang termasuk dalam Lease payments included in the
pengukuran liabilitas sewa meliputi measurement of the lease liability comprise
pembayaran berikut ini: the following:
- pembayaran tetap, termasuk - fixed payments, including in-substance
pembayaran tetap secara substansi; fixed payments;
- pembayaran sewa variabel yang - variable lease payments that depend on
bergantung pada indeks atau suku an index or a rate, initially measured
bunga yang pada awalnya diukur using the index or rate as at the
dengan menggunakan indeks atau suku commencement date;
bunga pada tanggal permulaan;
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
- jumlah yang diperkirakan akan - amounts expected to be payable under
dibayarkan oleh penyewa dengan a residual value guarantee;
jaminan nilai residual;
- harga eksekusi opsi beli jika Grup cukup - the exercise price under a purchase
pasti untuk mengeksekusi opsi tersebut; option that the Group is reasonably
dan certain to exercise; and
- penalti karena penghentian awal sewa - penalties for early termination of a lease
kecuali jika Grup cukup pasti untuk tidak unless the Group is reasonably certain
menghentikan lebih awal. not to terminate early.
Pembayaran sewa dialokasikan menjadi Each lease payment is allocated between
bagian pokok dan biaya keuangan. Biaya the liability and finance cost. The finance
keuangan dibebankan pada laba rugi selama cost is charged to profit or loss over the
periode sewa sehingga menghasilkan tingkat lease period as to produce a constant
suku bunga periodik yang konstan atas saldo periodic rate of interest on the remaining
liabilitas untuk setiap periode. balance of the liability for each period.
Jika sewa mengalihkan kepemilikan aset If the lease transfers ownership of the
pendasar kepada Grup pada akhir masa underlying asset to the Group by the end of
sewa atau jika biaya perolehan aset the lease term or if the cost of the
hak-guna merefleksikan Grup akan right-of-use assets reflects that the Group
mengeksekusi opsi beli, maka Grup will exercise a purchase option, the Group
menyusutkan aset hak-guna dari tanggal depreciates the right-of-use assets from the
permulaan hingga akhir umur manfaat aset commencement date to the end of the useful
pendasar. Jika tidak, maka Grup life of the underlying asset. Otherwise, the
menyusutkan aset hak-guna dari tanggal Group depreciates the right-of-use assets
permulaan hingga tanggal yang lebih awal from the commencement date to the earlier
antara akhir umur manfaat aset hak-guna of the end of the useful life of the right-of-use
atau akhir masa sewa. assets or the end of the lease term.
Sewa Jangka Pendek Short-term Leases
Grup memutuskan untuk tidak mengakui The Group has elected not to recognize
aset hak-guna dan liabilitas sewa untuk right-of-use assets and lease liabilities
sewa jangka pendek yang memiliki masa for short-term leases that have a lease term
sewa 12 bulan atau kurang. Grup mengakui of 12 months or less. The Group recognizes
pembayaran sewa atas sewa tersebut the lease payments associated with these
sebagai beban dengan dasar garis lurus leases as an expense on a straight-line basis
selama masa sewa. over the lease term.
Modifikasi Sewa Lease Modification
Grup mencatat modifikasi sewa sebagai The Group accounts for a lease modification
sewa terpisah jika: as a separate lease if both:
- modifikasi meningkatkan ruang lingkup - the modification increases the scope of
sewa dengan menambahkan hak untuk the lease by adding the right to use one
menggunakan satu aset pendasar atau or more underlying assets; and
lebih; dan
- imbalan sewa meningkat sebesar - the consideration for the lease
jumlah yang setara dengan harga increases by an amount commensurate
tersendiri untuk peningkatan dalam with the stand-alone price for the
ruang lingkup dan penyesuaian yang increase in scope and any appropriate
tepat pada harga tersendiri tersebut adjustments to that stand-alone price to
untuk merefleksikan kondisi kontrak reflect the circumstances of the
tertentu. particular contract.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Untuk modifikasi sewa yang tidak dicatat For a lease modification that is not
sebagai sewa terpisah, pada tanggal efektif accounted for as a separate lease, at the
modifikasi sewa, Grup: effective date of the lease modification, the
Group:
- mengukur kembali dan - remeasures and allocates the
mengalokasikan imbalan kontrak consideration in the modified contract;
modifikasian;
- menentukan masa sewa dari sewa - determines the lease term of the
modifikasian; modified lease;
- mengukur kembali liabilitas sewa - remeasures the lease liability by
dengan mendiskontokan pembayaran discounting the revised lease payments
sewa revisi menggunakan tingkat using a revised discount rate on the
diskonto revisi berdasarkan sisa umur basis of the remaining lease term and
sewa dan sisa pembayaran sewa the remaining lease payment with a
dengan melakukan penyesuaian corresponding adjustment to the
terhadap aset hak-guna. Tingkat right-of-use assets. The revised
diskonto revisi ditentukan sebagai suku discount rate is determined as the
bunga pinjaman inkremental Grup pada Group’s incremental borrowing rate at
tanggal efektif modifikasi; the effective date of the modification;
- menurunkan jumlah tercatat aset - decreases the carrying amount of the
hak-guna untuk merefleksikan right-of-use asset to reflect the partial
penghentian sebagian atau or full termination of the lease for lease
sepenuhnya sewa untuk modifikasi modifications that decrease the scope
sewa yang menurunkan ruang lingkup of the lease. The Group recognizes in
sewa. Grup mengakui dalam laba rugi profit or loss any gain or loss relating to
setiap laba rugi yang terkait dengan the partial or full termination of the
penghentian sebagian atau lease; and
sepenuhnya sewa tersebut; dan
- membuat penyesuaian terkait dengan - makes a corresponding adjustment to
aset hak-guna untuk seluruh modifikasi the right-of-use assets for all other
sewa lainnya. lease modifications.
r. Aset Pertambangan r. Mine Properties
Pengeluaran Sebelum Perolehan Izin Pre-license Costs
Pengeluaran yang dilakukan sebelum Pre-license costs are expensed in the period
perolehan izin penambangan dibebankan in which they are incurred.
pada saat terjadinya.
Pengeluaran untuk Eksplorasi dan Evaluasi Exploration and Evaluation Expenditures
Pengeluaran untuk eksplorasi dan evaluasi Exploration and evaluation expenditures are
dikapitalisasi dan diakui sebagai “Aset capitalized and recognized as “Exploration
eksplorasi dan evaluasi” untuk setiap daerah and evaluation assets” for each area of
pengembangan (area of interest) apabila izin interest when mining rights are obtained and
pertambangan telah diperoleh dan masih still valid and: (i) the costs are expected to be
berlaku dan: (i) biaya tersebut diharapkan recouped through successful development
dapat diperoleh kembali melalui keberhasilan and exploitation of the area of interest, or
pengembangan dan eksploitasi daerah (ii) where activities in the area of interest
pengembangan, atau (ii) apabila kegiatan have not reached the stage that allows a
tersebut belum mencapai tahap yang reasonable assessment of the existence of
memungkinkan untuk menentukan adanya economically recoverable reserves, and
cadangan terbukti yang secara ekonomis active and significant operations in, or in
dapat diperoleh, serta kegiatan yang aktif relation to, the area of interest are
dan signifikan, dalam daerah pengembangan continuing. These expenditures include
(area of interest) terkait masih berlangsung. materials and fuel used, surveying costs,
Pengeluaran ini meliputi penggunaan bahan drilling, and stripping costs before the
pembantu dan bahan bakar, biaya commencement of production stage and
survei, biaya pengeboran, dan pengupasan payments made to contractors.
tanah sebelum dimulainya tahap produksi
dan pembayaran kepada kontraktor.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Setelah pengakuan awal, aset eksplorasi Exploration and evaluation assets are
dan evaluasi dicatat menggunakan model subsequently measured using the cost
biaya dan diklasifikasikan sebagai aset model and classified as tangible assets,
berwujud, kecuali memenuhi syarat untuk unless they are qualified to be recognized as
diakui sebagai aset tak berwujud. intangibles.
Pemulihan aset eksplorasi dan evaluasi The ultimate recovery of deferred exploration
tergantung pada keberhasilan expenditure is dependent upon successful
pengembangan dan eksploitasi komersial development and commercial exploitation of
daerah pengembangan (area of interest) the related area of interest. Exploration and
tersebut. Aset eksplorasi dan evaluasi diuji evaluation assets are assessed for
untuk penurunan nilai bila fakta dan kondisi impairment when facts and circumstances
mengindikasikan bahwa jumlah tercatatnya suggest that the carrying amount of an
mungkin melebihi jumlah terpulihkannya. exploration and evaluation asset may exceed
Dalam keadaan tersebut, maka Grup harus its recoverable amount. In such a case, the
mengukur, menyajikan, dan mengungkapkan Group measures, presents, and discloses
rugi penurunan nilai terkait sesuai dengan any resulting impairment loss in accordance
PSAK No. 48. with PSAK No. 48.
Aset eksplorasi dan evaluasi ditransfer ke Exploration and evaluation assets are
“Tambang dalam pengembangan” pada transferred to “Mines under construction” in
akun “Aset pertambangan” setelah the “Mine properties” account after the mines
ditetapkan bahwa tambang memiliki nilai are determined to be economically viable to
ekonomis untuk dikembangkan. be developed.
Pengeluaran untuk Tambang dalam Expenditures for Mines under Construction
Pengembangan
Pengeluaran untuk tambang dalam Expenditures for mines under construction
pengembangan dan biaya-biaya lain yang and costs incurred in developing an area of
terkait dengan pengembangan suatu area of interest subsequent to the transfer from
interest setelah transfer dari aset eksplorasi exploration and evaluation assets but prior to
dan evaluasi namun sebelum dimulainya the commencement of production stage in
tahap produksi pada area yang the respective area, are capitalized to “Mines
bersangkutan, dikapitalisasi ke “Tambang under construction” as long as they meet the
dalam pengembangan” sepanjang capitalization criteria.
memenuhi kriteria kapitalisasi.
Tambang pada Tahap Produksi Producing Mines
Pada saat tambang dalam pengembangan Upon completion of mine construction and
diselesaikan dan tahap produksi dimulai, the production stage is commenced, the
tambang dalam pengembangan ditransfer ke mines under construction are transferred into
“Tambang pada tahap produksi ” pada akun “Producing mines” in the “Mine properties”
“Aset pertambangan”, yang dicatat pada nilai account, which are stated at cost, less
perolehan, dikurangi deplesi dan akumulasi depletion and accumulated impairment
penurunan nilai. losses.
Deplesi tambang pada tahap produksi Depletion of producing mines is based on the
adalah berdasarkan metode unit produksi unit-of-production method from the date of
sejak daerah pengembangan (area of commercial production of the respective area
interest) tersebut telah berproduksi secara of interest over the lesser of the life of the
komersial, selama periode waktu yang lebih mine and the remaining terms of the CCoW
pendek antara umur tambang dan sisa or IUP.
berlakunya PKP2B atau IUP.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Biaya Pengupasan Lapisan Tanah Stripping Costs
Biaya pengupasan lapisan tanah adalah Stripping costs are the costs of removing
biaya atas aktivitas memindahkan material overburden from a mine. Stripping costs
sisa tambang. Biaya pengupasan lapisan incurred in the development of a mine before
tanah yang timbul pada tahap production commences are capitalized as
pengembangan tambang sebelum part of the cost of developing the mine, and
dimulainya tahap produksi dikapitalisasi are subsequently depreciated or amortized
sebagai bagian dari biaya pengembangan using a unit-of-production method on the
tambang, dan setelah pengakuan awal akan basis of proven and probable reserves, once
disusutkan atau diamortisasi menggunakan production starts.
metode unit produksi berdasarkan estimasi
cadangan terbukti dan terduga pada saat
produksi dimulai.
Aktivitas pengupasan lapisan tanah yang Stripping activity conducted during the
terjadi selama tahap produksi mungkin production phase may provide two benefits:
memiliki dua manfaat: (i) bijih yang dapat (i) ore that is processed into inventory in the
diproses untuk menjadi persediaan dalam current period and (ii) improved access to
periode berjalan dan (ii) meningkatkan akses the ore body in future periods. To the extent
ke badan bijih di periode berikutnya. that benefit from the stripping activity is
Sepanjang manfaat dari aktivitas realized in the form of inventory produced,
pengupasan lapisan tanah dapat the Group accounts for the costs of that
direalisasikan dalam bentuk persediaan yang stripping activity in accordance with PSAK
diproduksi dalam periode tersebut, Grup No. 14 “Inventories”. To the extent the
mencatat biaya atas aktivitas pengupasan benefit is improved access to ore, the Group
lapisan tanah sesuai dengan PSAK No. 14 recognizes these costs as a stripping activity
“Persediaan”. Sepanjang biaya pengupasan asset, if, and only if, all the following criteria
lapisan tanah tahap produksi yang timbul are met:
dengan manfaat peningkatan akses menuju
bijih di periode yang akan datang, Grup
mencatat biaya tersebut sebagai aset
aktivitas pengupasan lapisan tanah jika dan
hanya jika, seluruh kriteria berikut terpenuhi:
• Besar kemungkinan bahwa manfaat • It is probable that the future economic
ekonomis masa depan (peningkatan benefits (improved access to the ore
akses menuju badan bijih (ore body)) body) associated with the stripping
yang terkait dengan aktivitas activity will flow to the entity;
pengupasan lapisan tanah akan
mengalir kepada entitas;
• Entitas dapat mengidentifikasi • The entity can identify the component
komponen badan bijih yang aksesnya of the ore body for which access has
telah ditingkatkan; dan been improved; and
• Biaya yang terkait dengan aktivitas • The costs relating to the stripping
pengupasan lapisan tanah atas activity associated with that component
komponen tersebut dapat diukur can be measured reliably.
secara andal.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Aset aktivitas pengupasan lapisan tanah The stripping activity asset is initially
pada awalnya diukur pada biaya perolehan, measured at cost, which is the accumulation
biaya ini merupakan akumulasi dari of costs directly incurred to perform the
biaya-biaya yang secara langsung terjadi stripping activity that improves access to the
untuk melakukan aktivitas pengupasan identified component of ore body, plus an
lapisan tanah yang meningkatkan akses allocation of directly attributable overhead
terhadap komponen badan bijih costs. If incidental operations are occurring
teridentifikasi, ditambah alokasi biaya at the same time as the production stripping
overhead yang diatribusikan secara activity, but are not necessary for the
langsung. Jika aktivitas insidentil terjadi pada production stripping activity to continue as
saat yang bersamaan dengan pengupasan planned, the costs associated with these
lapisan tanah tahap produksi, namun incidental operations are not included in the
aktivitas insidentil tersebut tidak harus ada cost of the stripping activity asset.
untuk melanjutkan aktivitas pengupasan
lapisan tanah sebagaimana direncanakan,
biaya yang terkait dengan aktivitas insidentil
tersebut tidak dapat dimasukkan sebagai
biaya perolehan aset aktivitas pengupasan
lapisan tanah.
Ketika biaya perolehan aset aktivitas When the costs of the stripping activity asset
pengupasan lapisan tanah dan persediaan and the inventory produced are not
yang diproduksi tidak dapat diidentifikasi separately identifiable, the Group allocates
secara terpisah, Grup mengalokasikan biaya the production stripping asset by using an
pengupasan lapisan tanah dalam tahap allocation basis that is based on a relevant
produksi antara persediaan yang diproduksi production measure. This production
dan aset aktivitas pengupasan lapisan tanah measure is calculated for the identified
menggunakan dasar alokasi berdasarkan component of the ore body, and is used as a
ukuran produksi yang relevan. Ukuran benchmark to identify the extent to which the
produksi tersebut dihitung untuk komponen additional activity of creating a future benefit
badan bijih teridentifikasi, dan digunakan has taken place. The Group uses the actual
sebagai patokan untuk mengidentifikasi versus expected volume of waste extracted.
sejauh mana aktivitas tambahan yang
menciptakan manfaat di masa depan telah
terjadi. Grup menggunakan volume aktual
dibandingkan ekspektasi volume sisa yang
diekstrak.
Setelah pengakuan awal, aset aktivitas Subsequently, the stripping activity asset is
pengupasan lapisan tanah dicatat carried at cost less depreciation or
menggunakan biaya perolehan dikurangi amortization and any impairment losses, if
dengan penyusutan atau amortisasi dan rugi any. The stripping activity asset is
penurunan nilai, jika ada. Aset aktivitas depreciated or amortized using the units of
pengupasan lapisan tanah disusutkan atau production method over the expected useful
diamortisasi menggunakan metode unit life of the identified component of the ore
produksi selama masa manfaat dari body that becomes more accessible as a
komponen badan bijih yang teridentifikasi result of the stripping activity unless another
yang menjadi lebih mudah diakses sebagai method is appropriate.
akibat dari aktivitas lapisan pengupasan
tanah, kecuali terdapat metode lain yang
lebih tepat.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Aset Pertambangan dari Kombinasi Bisnis Mine Properties from Business Combination
Aset pertambangan mencerminkan Mine properties represent the fair value
penyesuaian nilai wajar aset pertambangan adjustment of mine properties acquired at
yang diperoleh pada tanggal akuisisi dan the date of acquisition and are stated at cost.
dinyatakan sebesar harga perolehan. Aset Mine properties are amortized over the life of
pertambangan diamortisasi selama umur the property using the units of production
manfaat properti menggunakan metode unit method from the date of the acquisition
produksi, mulai sejak tanggal akuisisi based on estimated reserves. The useful life
dengan menggunakan basis estimasi of mine properties pertaining to contractual
cadangan. Umur manfaat aset rights is not longer than the validity period of
pertambangan yang timbul dari hak such rights, except if the contractual rights
kontraktual tidak lebih lama dari masa hak can be renewed upon expiration without
kontraktual tersebut, kecuali jika hak incurring significant costs for such renewal.
kontraktual dapat diperbarui dengan tidak Changes in estimated reserves are
menimbulkan biaya yang signifikan. accounted for on a prospective basis, from
Perubahan dalam estimasi cadangan the beginning of the period in which the
dilakukan secara prospektif, dimulai sejak change occurs.
awal periode terjadinya perubahan.
Aset tak berwujud diperoleh dari kombinasi Intangible assets acquired in a business
bisnis dan diakui terpisah dari goodwill combination and recognized separately from
dicatat sebesar nilai wajar pada tanggal goodwill are initially recognized at their fair
akuisisi. value at the acquisition date.
Grup mengakui pajak tangguhan yang timbul The Group recognizes the deferred tax
dari aset pertambangan. arising from mine properties.
s. Aset Takberwujud s. Intangible Assets
Goodwill Goodwill
Goodwill diuji penurunan nilainya setiap Goodwill is tested annually for impairment
tahun dan dicatat sebesar biaya perolehan and carried at cost less accumulated
dikurangi dengan akumulasi penurunan nilai. impairment losses. Impairment losses on
Penurunan nilai goodwill tidak dapat goodwill are not reversed. Gains and losses
dipulihkan. Keuntungan atau kerugian yang on the disposal of an entity include the
diakui pada saat pelepasan entitas anak carrying amount of goodwill relating to the
harus memperhitungkan nilai tercatat entity sold.
goodwill dari entitas anak yang dijual
tersebut.
Goodwill dialokasikan ke UPK untuk tujuan Goodwill is allocated to CGU for the purpose
uji penurunan nilai. Alokasi dilakukan ke of impairment testing. The allocation is made
UPK atau kelompok UPK yang diharapkan to those CGU or groups of CGU that are
akan mendapat manfaat dari kombinasi expected to benefit from the business
bisnis yang menimbulkan goodwill tersebut. combination in which the goodwill arose.
Lisensi Konsesi Hutan Forest Concession License
Lisensi konsesi perhutanan diperoleh The forest concession license was acquired
sebagai hasil dari reverse acquisition. as a result of the Reverse Acquisition. The
Lisensi konsesi hutan memiliki umur manfaat forest concession license has a finite useful
terbatas dan diamortisasi menggunakan life and is amortized on a straight-line basis
metode garis lurus sepanjang masa konsesi over the concession period until 2041.
sampai dengan tahun 2041.
Piranti Lunak Software
Biaya yang dibayarkan atas layanan piranti Costs incurred from the acquisition of
lunak komputer ditangguhkan dan computer software and software service fee
diamortisasi menggunakan metode garis are deferred and are amortized using the
lurus selama periode perjanjian. straight-line method over the term of the
agreement.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
t. Biaya Emisi Saham t. Stock Issuance Costs
Biaya emisi saham disajikan sebagai Stock issuance costs are deducted from the
pengurang akun tambahan modal disetor additional paid-in capital portion of the
dan tidak diamortisasi. related proceeds from the issuance of
shares and are not amortized.
u. Penurunan Nilai Aset Non-Keuangan u. Impairment of Non-Financial Assets
Pada setiap akhir periode pelaporan, Grup The Group assesses at each reporting
menelaah apakah terdapat indikasi suatu period whether there is an indication that an
aset mengalami penurunan nilai. Jika asset may be impaired. If any such indication
terdapat indikasi tersebut atau pada saat uji exists, or when impairment testing for an
penurunan nilai aset perlu dilakukan, maka asset is required, the Group makes an
Grup membuat estimasi jumlah terpulihkan estimate of the asset’s recoverable amount.
aset tersebut.
Jika nilai tercatat aset lebih besar daripada Where the carrying amount of an asset
nilai terpulihkannya, maka aset tersebut exceeds its recoverable amount, the asset is
dinyatakan mengalami penurunan nilai dan considered impaired and impairment losses
rugi penurunan nilai diakui dalam laba rugi. are recognized in profit or loss. In assessing
Dalam menghitung nilai pakai, estimasi arus the value in use, the estimated net future
kas masa depan bersih didiskontokan ke cash flows are discounted to their present
nilai kini dengan menggunakan tingkat value using a pre-tax discount rate that
diskonto sebelum pajak yang mencerminkan reflects current market assessments of the
penilaian pasar kini dari nilai waktu uang dan time value of money and the risks specific to
risiko spesifik atas aset. the asset.
Penelaahan dilakukan pada akhir setiap An assessment is made at each reporting
periode pelaporan untuk mengetahui apakah period as to whether there is any indication
terdapat indikasi bahwa rugi penurunan nilai that previously recognized impairment losses
aset yang telah diakui dalam periode recognized for an asset may no longer exist
sebelumnya mungkin tidak ada lagi atau or may have decreased. If such indication
mungkin telah menurun. Jika indikasi exists, the recoverable amount is estimated.
dimaksud ditemukan, maka Grup A previously recognized impairment loss for
mengestimasi jumlah terpulihkan aset an asset is reversed in profit or loss to the
tersebut. Kerugian penurunan nilai yang extent that the carrying amount of the assets
diakui dalam periode sebelumnya dipulihkan does not exceed its recoverable amount nor
apabila nilai tercatat aset tidak melebihi exceed the carrying amount that would have
jumlah terpulihkannya maupun nilai tercatat, been determined, net of depreciation, had no
neto setelah penyusutan, seandainya tidak impairment loss been recognized for the
ada rugi penurunan nilai yang telah diakui asset in prior periods. After such a reversal,
untuk aset tersebut pada periode-periode the depreciation charge on the said asset is
sebelumnya. Setelah pemulihan tersebut, adjusted in future periods to allocate the
penyusutan aset tersebut disesuaikan asset’s revised carrying amount, less any
di periode mendatang untuk mengalokasikan residual value, on a systematic basis over its
nilai tercatat aset yang direvisi, dikurangi remaining useful life.
nilai sisanya, dengan dasar yang sistematis
selama sisa umur manfaatnya.
v. Pengakuan Pendapatan dan Beban v. Revenue and Expense Recognition
Grup menerapkan PSAK No. 72 yang The Group has applied PSAK No. 72, which
mensyaratkan pengakuan pendapatan harus requires revenue recognition to fulfill
memenuhi 5 langkah analisa sebagai 5 steps of assessment:
berikut:
1. Identifikasi kontrak dengan pelanggan. 1. Identify contract(s) with a customer.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
2. Identifikasi kewajiban pelaksanaan 2. Identify the performance obligations in
dalam kontrak. Kewajiban pelaksanaan the contract. Performance obligations
merupakan janji-janji dalam kontrak are promises in a contract to transfer to
untuk menyerahkan barang atau jasa customer goods or services that are
yang memiliki karakteristik berbeda ke distinct.
pelanggan.
3. Penetapan harga transaksi. Harga 3. Determine the transaction price.
transaksi merupakan jumlah imbalan Transaction price is the amount of
yang berhak diperoleh suatu entitas consideration to which an entity expects
sebagai kompensasi atas to be entitled in exchange for
diserahkannya barang atau jasa yang transferring promised goods or services
dijanjikan ke pelanggan. to a customer.
4. Alokasi harga transaksi ke setiap 4. Allocate the transaction price to each
kewajiban pelaksanaan dengan performance obligation on the basis of
menggunakan dasar harga jual berdiri the relative stand-alone selling prices of
sendiri relatif dari setiap barang atau each distinct goods or services
jasa berbeda yang dijanjikan di kontrak. promised in the contract. Where these
Ketika tidak dapat diamati secara are not directly observable, the relative
langsung, harga jual berdiri sendiri relatif stand-alone selling prices are estimated
diperkirakan berdasarkan biaya yang based on expected cost plus margin.
diharapkan ditambah marjin.
5. Pengakuan pendapatan ketika 5. Recognize revenue when the
kewajiban pelaksanaan telah dipenuhi performance obligation is satisfied by
dengan menyerahkan barang atau jasa transferring promised goods or services
yang dijanjikan ke pelanggan (ketika to a customer (which is when the
pelanggan telah memiliki kendali atas customer obtains control of that goods
barang atau jasa tersebut). or services).
Kewajiban pelaksanaan dapat dipenuhi A performance obligation may be satisfied
dengan 2 cara, yakni: at the following:
a. Suatu titik waktu (umumnya janji untuk a. A point in time (typically for promises
menyerahkan barang ke pelanggan); to transfer goods to a customer); or
atau
b. Suatu periode waktu (umumnya b. Over time (typically for promises to
janji untuk menyerahkan jasa ke transfer services to a customer). For
pelanggan). Untuk kewajiban a performance obligation satisfied over
pelaksanaan yang dipenuhi dalam time, the Group selects an appropriate
suatu periode waktu, Grup memilih measure of progress to determine the
ukuran penyelesaian yang sesuai amount of revenue that should be
untuk penentuan jumlah pendapatan recognized as the performance
yang harus diakui karena telah obligation is satisfied.
terpenuhinya kewajiban pelaksanaan.
Pembayaran harga transaksi berbeda untuk Payment of the transaction price is different
setiap kontrak. Aset kontrak diakui ketika for each contract. A contract asset is
jumlah penerimaan dari pelanggan kurang recognized once the consideration paid by
dari saldo kewajiban pelaksanaan yang telah customer is less than the balance of
dipenuhi. Kewajiban kontrak diakui ketika performances obligation which has been
jumlah penerimaan dari pelanggan lebih dari satisfied. A contract liability is recognized
saldo kewajiban pelaksanaan yang telah once the consideration paid by customer is
dipenuhi. more than the balance of performance
obligation which has been satisfied.
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Page 507
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Kewajiban Grup terhadap kontrak dengan The obligation of the Group from the
pelanggan sehubungan dengan pendapatan contracts with customers relating to below
dibawah ini ditentukan sebagai kewajiban revenues are determined to be a single
pelaksanaan tunggal: performance obligation:
• Pendapatan dari jasa penyediaan • Revenues from electricity and steam
tenaga listrik dan uap diakui pada saat services are recognized when earned
didistribusikan kepada pelanggan in accordance with the terms of Master
sesuai dengan Master Operating Operating Agreements with its
Agreement. customers.
• Pendapatan atas penjualan dalam • Revenues from domestic sales are
negeri diakui pada saat barang recognized when the goods are
diserahkan dan hak kepemilikan telah delivered to the customers. Revenues
berpindah kepada pelanggan. from export sales are recognized when
Pendapatan atas penjualan ekspor the goods are shipped (FOB Shipping
diakui sesuai dengan syarat penjualan, Point), in accordance with the terms of
pada saat barang dikapalkan sale.
(FOB Shipping Point).
• Pendapatan dari sewa diakui • Revenues from rental are recognized
berdasarkan metode garis lurus sesuai on a straight-line basis over the lease
dengan jangka waktu sewa. Sewa term. Unearned rent is deferred and
diterima di muka ditangguhkan recognized as income based on the
pengakuannya dan akan dibukukan lease term.
sebagai pendapatan sesuai dengan
masa manfaat pendapatan tersebut.
• Pendapatan dari internet, penyediaan • Revenues from internet,
jaringan telekomunikasi (domestik dan telecommunication network (domestic
interkoneksi) dan jasa telekomunikasi and interconnection) and other
lainnya diakui pada saat jasa diberikan. telecommunication services are
recognized when the services are
rendered.
• Pendapatan atas jasa pemasangan • Revenues from new installations are
jaringan baru diakui pada saat terminal recognized when the terminal is
pelanggan siap untuk digunakan. completed and ready for use by the
customer.
Pendapatan bunga dan beban bunga dari Interest income and interest expense for all
instrumen keuangan diakui dalam laba rugi financial instruments are recognized in profit
secara akrual menggunakan metode suku or loss on accrual basis using the effective
bunga efektif. interest method.
Beban diakui pada saat terjadinya Expenses are recognized when incurred
(accrual basis). (accrual basis).
w. Biaya Pinjaman w. Borrowing Costs
Biaya pinjaman yang dapat diatribusikan Borrowing costs which are directly
secara langsung dengan perolehan, attributable to the acquisition, construction,
konstruksi, atau pembuatan aset or production of qualifying assets are
kualifikasian dikapitalisasi sebagai bagian capitalized as part of the acquisition cost of
dari biaya perolehan aset tersebut. Biaya the qualifying assets. Other borrowing costs
pinjaman lainnya diakui sebagai beban pada are recognized as expenses in the period in
saat terjadinya. which they are incurred.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Jika Grup meminjam dana secara khusus To the extent that the Group borrows funds
untuk tujuan memperoleh aset kualifikasian, specifically for the purpose of obtaining
maka entitas menentukan jumlah biaya a qualifying asset, the entity determines the
pinjaman yang layak dikapitalisasikan amount of borrowing costs eligible for
sebesar biaya pinjaman aktual yang terjadi capitalization as the actual borrowing costs
selama periode berjalan dikurangi incurred on that borrowing during the period
penghasilan investasi atas investasi less any investment income on the
sementara dari pinjaman tersebut. temporary investment of those borrowings.
Jika pengembangan aktif atas aset The Group suspends capitalization of
kualifikasian dihentikan, Grup menghentikan borrowing costs during extended periods in
kapitalisasi biaya pinjaman selama periode which it suspends active development of
yang diperpanjang tersebut. a qualifying asset.
Kapitalisasi biaya pinjaman dihentikan saat The Group ceases capitalizing borrowing
selesainya secara subtansi seluruh aktivitas costs when substantially all the activities
yang diperlukan untuk mempersiapkan aset necessary to prepare the qualifying asset for
kualifikasian agar dapat digunakan atau its intended use or sale are complete.
dijual sesuai dengan maksudnya.
x. Imbalan Kerja x. Employee Benefits
Liabilitas imbalan kerja jangka panjang Long-term employee benefits liability
merupakan imbalan pasca-kerja manfaat represents post-employment benefits,
pasti yang dibentuk tanpa pendanaan unfunded defined-benefit plans which
khusus dan didasarkan pada masa kerja dan amounts are determined based on years of
jumlah penghasilan karyawan pada saat service and salaries of the employees at the
pensiun yang dihitung menggunakan metode time of pension and calculated using the
Projected Unit Credit. Pengukuran kembali Projected Unit Credit. Remeasurement is
liabilitas imbalan pasti langsung diakui dalam reflected immediately in the consolidated
laporan posisi keuangan konsolidasian dan statement of financial position with a charge
penghasilan komprehensif lain pada periode or credit recognized in other comprehensive
terjadinya dan tidak akan direklasifikasi ke income in the period in which they occur and
laba rugi, namun menjadi bagian dari saldo is not to be reclassified to profit or loss but
laba. Biaya liabilitas imbalan pasti lainnya reflected immediately in retained earnings.
terkait dengan program imbalan pasti diakui All other costs related to the defined-benefit
dalam laba rugi. plan are recognized in profit or loss.
y. Pajak Penghasilan y. Income Tax
Pajak Kini Current Tax
Pajak kini ditentukan berdasarkan laba kena Current tax expense is determined based on
pajak dalam periode yang bersangkutan the taxable income for the period computed
yang dihitung berdasarkan tarif pajak yang using prevailing tax rates.
berlaku.
Pajak Tangguhan Deferred Tax
Pajak tangguhan diakui sebagai liabilitas Deferred tax is provided using the liability
jika terdapat perbedaan temporer kena pajak method on temporary differences between
yang timbul dari perbedaan antara dasar the tax bases of assets and liabilities and
pengenaan pajak aset dan liabilitas dengan their carrying amounts for financial reporting
jumlah tercatatnya pada tanggal pelaporan. purposes at the reporting date.
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Page 509
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Aset pajak tangguhan diakui untuk seluruh Deferred tax assets are recognized for all
perbedaan temporer yang dapat dikurangkan deductible temporary differences and the
dan rugi fiskal yang dapat dikompensasikan. carry forward benefit of any unused tax
Aset pajak tangguhan diakui dan direviu losses. Deferred tax assets are recognized
pada setiap tanggal pelaporan atau and reviewed at each reporting date and
diturunkan jumlah tercatatnya, sepanjang reduced to the extent that it is probable that
kemungkinan besar laba kena pajak tersedia taxable profit will be available against which
untuk pemanfaatan perbedaan temporer the deductible temporary differences and the
yang dapat dikurangkan dan rugi fiskal yang carry forward benefit of unused tax losses
dapat dikompensasikan. can be utilized.
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
diharapkan berlaku ketika aset dipulihkan to apply in the year when the asset is
atau liabilitas diselesaikan, berdasarkan tarif realized or the liability is settled, based on
pajak (atau peraturan pajak) yang telah tax rates (or tax laws) that have been
berlaku atau secara substantif telah berlaku enacted or substantively enacted at the
pada tanggal pelaporan. reporting date.
Aset pajak tangguhan dan liabilitas pajak Deferred tax assets and deferred tax
tangguhan saling hapus jika dan hanya jika, liabilities are offset if and only if, a legally
terdapat hak yang dipaksakan secara hukum enforceable right exists to set off current tax
untuk melakukan saling hapus aset pajak assets against current tax liabilities and the
kini terhadap liabilitas pajak kini dan pajak deferred taxes relate to the same taxable
tangguhan tersebut terkait dengan entitas entity and the same taxation authority.
kena pajak yang sama dan dikenakan oleh
otoritas perpajakan yang sama.
z. Saham Treasuri z. Treasury Stock
Pada saat Perusahaan membeli kembali Where the Company purchases the
saham Perusahaan (saham treasuri), maka Company’s equity share capital (treasury
imbalan yang dibayarkan, termasuk biaya- stock), the consideration paid, including any
biaya transaksi inkremental yang directly attributable incremental transaction
teratribusikan langsung (bersih setelah pajak costs (net of income taxes) is deducted from
penghasilan), dikurangkan dari ekuitas yang equity attributable to the Company’s equity
dapat diatribusikan kepada pemegang holders until the shares are cancelled or
saham Perusahaan sampai dengan saham reissued. Where such ordinary share are
tersebut dibatalkan atau diterbitkan kembali. subsequently reissued, any consideration
Jika saham tersebut kemudian diterbitkan received, net of any directly attributable
kembali, maka setiap imbalan yang diterima, incremental transaction costs and the related
setelah dikurangkan dengan biaya-biaya income tax effects, is included in equity
transaksi inkremental yang teratribusikan attributable to the Company’s equity holders.
langsung dan dampak pajak penghasilan,
dibukukan pada ekuitas yang dapat
diatribusikan kepada pemegang saham
Perusahaan.
aa. Laba per Saham aa. Earnings per Share
Laba per saham dasar dihitung dengan Earnings per share are computed by dividing
membagi laba yang dapat diatribusikan profit attributable to owners of the parent
kepada pemilik entitas induk dengan jumlah company by the weighted average number
rata-rata tertimbang saham yang beredar of shares outstanding during the period.
pada periode yang bersangkutan.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
bb. Provisi bb. Provisions
Provisi diakui jika Grup mempunyai Provisions are recognized when the Group
kewajiban kini (hukum maupun konstruktif) has present obligations (legal or
sebagai akibat peristiwa masa lalu, yang constructive) as a result of a past event, it is
memungkinkan Grup harus menyelesaikan probable that the Group will be required to
kewajiban tersebut dan estimasi yang andal settle the obligation, and a reliable estimate
mengenai jumlah kewajiban tersebut dapat can be made of the amount of the obligation.
dibuat.
Jumlah yang diakui sebagai provisi adalah The amount recognized as a provision is the
hasil estimasi terbaik pengeluaran yang best estimate of the consideration required
diperlukan untuk menyelesaikan kewajiban to settle the obligation at the reporting date,
kini pada tanggal pelaporan, dengan taking into account the risks and
mempertimbangkan risiko dan uncertainties surrounding the obligation.
ketidakpastian terkait kewajiban tersebut.
cc. Informasi Segmen cc. Operating Segments
Informasi segmen disusun sesuai dengan Segment information is prepared using the
kebijakan akuntansi yang dianut dalam accounting policies adopted for preparing
penyusunan dan penyajian laporan and presenting the consolidated financial
keuangan konsolidasian. statements.
Segmen operasi diidentifikasi berdasarkan Operating segments are identified on the
laporan internal komponen-komponen Grup basis of internal reports about components
yang secara berkala dilaporkan kepada of the Group that are regularly reviewed by
pengambil keputusan operasional dalam the chief operating decision maker in order
rangka alokasi sumber daya ke dalam to allocate resources to the segments and
segmen dan penilaian kinerja Grup. assess their performances.
dd. Peristiwa Setelah Periode Pelaporan dd. Events After the Reporting Period
Peristiwa-peristiwa yang terjadi setelah Post period-end events that provide
periode pelaporan yang menyediakan additional information about the consolidated
tambahan informasi mengenai posisi statement of financial position at the
keuangan konsolidasian Grup pada tanggal reporting date (adjusting events), if any, are
laporan posisi keuangan konsolidasian reflected in the consolidated financial
(peristiwa penyesuai), jika ada, telah statements. Post period-end events that are
tercermin dalam laporan keuangan not adjusting events are disclosed in the
konsolidasian. Peristiwa-peristiwa yang notes to consolidated financial statements
terjadi setelah periode pelaporan yang tidak when material.
memerlukan penyesuaian (peristiwa
non-penyesuai), apabila jumlahnya material,
telah diungkapkan dalam catatan atas
laporan keuangan konsolidasian.
3. Penggunaan Estimasi, Pertimbangan, dan 3. Management Use of Estimates, Judgments,
Asumsi Manajemen and Assumptions
Dalam penerapan kebijakan akuntansi Grup, In the application of the Group’s accounting
seperti yang diungkapkan dalam Catatan 2 pada policies, which are described in Note 2 to the
laporan keuangan konsolidasian, manajemen consolidated financial statements, management is
harus membuat estimasi, pertimbangan, dan required to make estimates, judgments, and
asumsi atas nilai tercatat aset dan liabilitas yang assumptions about the carrying amounts of assets
tidak tersedia oleh sumber-sumber lain. Estimasi and liabilities that are not readily apparent from
dan asumsi tersebut, berdasarkan pengalaman other sources. The estimates and assumptions
historis dan faktor lain yang dipertimbangkan are based on historical experience and other
relevan. factors that are considered to be relevant.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Manajemen berkeyakinan bahwa pengungkapan Management believes that the following
berikut telah mencakup ikhtisar estimasi, represents a summary of the significant estimates,
pertimbangan, dan asumsi signifikan yang dibuat judgments, and assumptions made that affected
oleh manajemen, yang berpengaruh terhadap certain reported amounts and disclosures in the
jumlah-jumlah yang dilaporkan serta consolidated financial statements.
pengungkapan dalam laporan keuangan
konsolidasian.
Pertimbangan Judgments
Pertimbangan-pertimbangan berikut dibuat oleh The following judgments are made by
manajemen dalam proses penerapan kebijakan management in the process of applying the
akuntansi Grup yang memiliki dampak yang Group’s accounting policies that have the most
paling signifikan terhadap jumlah-jumlah yang significant effects on the amounts recognized in
diakui dalam laporan keuangan konsolidasian: the consolidated financial statements:
a. Investasi dalam Saham a. Investment in Shares
Pengendalian Bersama pada Pengendalian Joint Control in a Jointly Controlled Entity
Bersama Entitas
Pengendalian bersama atas suatu aktivitas Joint control over an economic activity exists
ekonomi terjadi jika keputusan keuangan only when the strategic financial and
dan operasional strategis terkait dengan operating decisions relating to the activity
aktivitas tersebut mensyaratkan konsensus require unanimous consent of the parties
dari seluruh pihak yang berbagi sharing control.
pengendalian.
Manajemen Grup menentukan bahwa The Group’s management determined that it
terdapat pengendalian bersama atas has joint control over PT Excite Indonesia
PT Excite Indonesia dan PT Serpong Mas dan PT Serpong Mas Telematika since the
Telematika karena keputusan terkait akvititas decisions on economic activities of this entity
ekonomi entitas tersebut dibuat oleh pihak- are made jointly by the venturers.
pihak yang berbagi pengendalian.
Pengaruh Signifikan dalam Investasi Significant Influence in Investee
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022,
Grup memiliki kepemilikan efektif the Group has an effective ownership
masing-masing sebesar 6,7% dan 15,8% interest of 6.7% and 15.8% in PT Smartfren
pada PT Smartfren Telecom Tbk. Telecom Tbk. The management has
Manajemen menentukan bahwa Grup tidak determined that the Group has no significant
memiliki pengaruh signifikan dalam influence in PT Smartfren Telecom Tbk since
PT Smartfren Telecom Tbk karena Grup the Group does not have the power to
tidak memiliki kemampuan untuk participate in the financial and operating
berpartisipasi dalam pembuatan kebijakan policies. Further, the Group does not have
keuangan dan operasi. Selain itu, Grup tidak significant transactions with PT Smartfren
memiliki transaksi signifikan dengan Telecom Tbk that indicates a significant
PT Smartfren Telecom Tbk yang influence.
menunjukkan adanya pengaruh yang
signifikan.
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Page 512
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
b. Mata Uang Fungsional b. Functional Currency
Mata uang fungsional Perusahaan dan The functional currency of the Company and
entitas anak adalah mata uang lingkungan its subsidiaries is the currency of the primary
ekonomi utama dimana masing-masing economic environment in which each of
entitas beroperasi. Mata uang tersebut them operates. It is the currency, among
adalah yang paling mempengaruhi harga jual others, that mainly influences sales prices for
barang dan jasa, dan mata uang dari negara goods and services, and of the country
yang kekuatan persaingan dan peraturannya whose competitive forces and regulations
sebagian besar menentukan harga jual mainly determine the sales prices of its
barang dan jasa entitas, dan merupakan goods and services, and the currency in
mata uang yang mana dana dari aktivitas which funds from financing activities are
pendanaan dihasilkan. generated.
c. Klasifikasi Aset Keuangan dan Liabilitas c. Classification of Financial Assets and
Keuangan Liabilities
Grup menentukan klasifikasi aset dan The Group determines the classifications of
liabilitas tertentu sebagai aset keuangan dan certain assets and liabilities as financial
liabilitas keuangan dengan menilai apakah assets and liabilities by judging if they meet
aset dan liabilitas tersebut memenuhi definisi the criteria set forth in PSAK No. 71.
yang ditetapkan dalam PSAK No. 71. Accordingly, the financial assets and
Aset keuangan dan liabilitas keuangan liabilities are accounted for in accordance
dicatat sesuai dengan kebijakan akuntansi with the Group’s accounting policies
Grup sebagaimana diungkapkan dalam disclosed in Note 2.
Catatan 2.
d. Aset Keuangan yang Tidak Memiliki Kuotasi d. Financial Assets Not Quoted in Active
Harga di Pasar Aktif Market
Grup mengukur seluruh aset keuangan The Group measures all investments in
berupa investasi dalam obligasi dan bonds and equity securities financial assets
instrumen ekuitas pada nilai wajarnya. Akan at fair value. However, in limited
tetapi, pada keadaan terbatas, biaya circumstances cost may be an appropriate
perolehan dapat merupakan estimasi nilai estimate of fair value. That may be the case
wajar yang tepat. Hal tersebut dapat terjadi if insufficient more recent information is
jika informasi yang terkini tidak tersedia available to measure fair value, or if there is
untuk mengukur nilai wajar, atau terdapat a wide range of possible fair value
rentang kemungkinan yang cukup besar atas measurements and cost represents the best
nilai wajar, dimana biaya perolehan yang estimate of fair value within that range.
merupakan estimasi terbaik nilai wajar
berada dalam rentang tersebut.
e. Cadangan Kerugian Penurunan Nilai e. Allowance for Impairment
Pada setiap tanggal laporan posisi At each financial position reporting date, the
keuangan, Grup menilai apakah risiko kredit Group assesses whether the credit risk of a
atas instrumen keuangan telah meningkat financial instrument has increased
secara signifikan sejak pengakuan awal. significantly since initial recognition. When
Ketika melakukan penilaian tersebut, Grup making the assessment, the Group uses the
mempertimbangkan perubahan risiko gagal change in the risk of a default over the
bayar yang terjadi selama umur instrumen expected life of the financial instrument. To
keuangan. Dalam melakukan penilaian make that assessment, the Group shall
tersebut, Grup membandingkan risiko gagal compares the risk of a default occurring on
bayar yang terjadi pada tanggal pelaporan the financial instrument as at the reporting
dengan risiko gagal bayar pada saat date with the risk of a default occurring on
pengakuan awal, serta mempertimbangkan the financial instrument as at the date of
informasi, termasuk informasi masa lalu, initial recognition and consider reasonable
kondisi saat ini, dan informasi bersifat and supportable information, including that
perkiraan masa depan (forward-looking), which is forward-looking, that is available
yang wajar dan terdukung yang tersedia without undue cost or effort.
tanpa biaya atau upaya berlebihan.
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Page 513
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Grup mengukur cadangan kerugian The Group measures the loss allowance for
sepanjang umurnya, jika risiko kredit atas a financial instrument at an amount equal to
instrumen keuangan tersebut telah the lifetime expected credit losses if the
meningkat secara signifikan sejak credit risk on that financial instrument has
pengakuan awal, jika tidak, maka Grup increased significantly since initial
mengukur cadangan kerugian untuk recognition, otherwise, the Group shall
instrumen keuangan tersebut sejumlah measures the loss allowance for that
kerugian kredit ekspektasian 12 bulan. Suatu financial instrument at an amount equal to
evaluasi yang bertujuan untuk 12-months expected credit losses.
mengidentifikasi jumlah cadangan kerugian Evaluation of financial assets to determine
ekspektasian yang harus dibentuk, dilakukan the allowance for expected loss to be
secara berkala pada setiap periode provided is performed periodically in each
pelaporan. Oleh karena itu, saat dan reporting period. Therefore, the timing and
besaran jumlah cadangan kerugian amount of allowance for expected credit loss
ekspektasian yang tercatat pada setiap recorded at each period might differ based
periode dapat berbeda tergantung pada on the judgments and estimates that are
pertimbangan atas informasi yang tersedia available or valid at each period.
atau berlaku pada saat itu.
Cadangan yang dibentuk adalah The level of allowance is based on past
berdasarkan pengalaman penagihan masa collection experience and other factors that
lalu dan faktor-faktor lainnya yang mungkin may affect collectability such as the
mempengaruhi kolektibilitas, antara lain probability of insolvency or significant
kemungkinan kesulitan likuiditas atau financial difficulties of the debtors or
kesulitan keuangan yang signifikan yang significant delay in payments.
dialami oleh debitur atau penundaan
pembayaran yang signifikan.
Jika terdapat bukti obyektif penurunan nilai, If there is an objective evidence of
maka saat dan besaran jumlah yang dapat impairment, timing and collectable amounts
ditagih diestimasi berdasarkan pengalaman are estimated based on historical loss data.
kerugian masa lalu. Cadangan kerugian Allowance is provided on accounts
penurunan nilai dibentuk atas akun-akun specifically identified as impaired. Written off
yang diidentifikasi secara spesifik telah loans and receivables are based on
mengalami penurunan nilai. Akun pinjaman management’s decisions that the financial
yang diberikan dan piutang dihapusbukukan assets are uncollectible or cannot be realized
berdasarkan keputusan manajemen bahwa in whatsoever actions have been taken.
aset keuangan tersebut tidak dapat ditagih Evaluation of receivables to determine the
atau direalisasi meskipun segala cara total allowance to be provided is performed
dan tindakan telah dilaksanakan. Suatu periodically during the period. Therefore, the
evaluasi atas piutang, yang bertujuan untuk timing and amount of allowance recorded at
mengidentifikasi jumlah cadangan yang each period might differ based on the
harus dibentuk, dilakukan secara berkala judgments and estimates that have been
sepanjang periode. Oleh karena itu, saat used.
dan besaran jumlah cadangan kerugian
penurunan nilai yang tercatat pada setiap
periode dapat berbeda tergantung pada
pertimbangan dan estimasi yang digunakan.
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Page 514
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Nilai tercatat aset keuangan Grup yang The carrying values of the Group’s
diukur pada biaya perolehan diamortisasi financial assets at amortized cost as of
tanggal 31 Desember 2023 dan 2022 adalah December 31, 2023 and 2022 are as follows:
sebagai berikut:
Disajikan Kembali
As Restated
(Catatan/Note 43)
2023 2022
Kas dan setara kas 617.327.211 1.084.680.519 Cash and cash equivalents
Piutang usaha - bersih 343.889.153 532.601.807 Trade accounts receivable - net
Piutang lain-lain - bersih 37.230.637 64.483.861 Other receivables - net
Piutang lain-lain jangka panjang - bersih 85.972.122 57.320.202 Long-term other receivables - net
Aset tidak lancar lain-lain 34.411.652 56.931.883 Other noncurrent assets
Jumlah 1.118.830.775 1.796.018.272 Total
f. Sewa f. Leases
Grup Sebagai Penyewa Group as Lessee
Grup telah menandatangani sejumlah The Group has entered into various lease
perjanjian sewa ruangan dan tanah serta agreements for commercial spaces and land
perjanjian sewa sejumlah kendaraan. Grup and vehicles. The Group has determined
menentukan bahwa sewa tersebut that those leases meet the criteria for
memenuhi kriteria pengakuan dan recognition and measurement of right-to-use
pengukuran aset hak-guna dan liabilitas assets and lease liabilities in accordance
sewa sesuai dengan PSAK No. 73, Sewa. with PSAK No. 73, Leases.
Grup sebagai Pesewa Group as Lessor
Grup telah menandatangani sejumlah The Group has entered into various lease
perjanjian sewa tanah dan alat berat. Grup agreements for land lease and heavy
menentukan bahwa sewa tersebut adalah equipment. The Group has determined that
sewa operasi karena Grup menanggung these are operating leases since the Group
secara signifikan seluruh risiko dan manfaat bears substantially all the significant risks
dari kepemilikan aset-aset tersebut. and rewards of ownership of the related
assets.
g. Pajak Penghasilan g. Income Taxes
Pertimbangan dibutuhkan untuk menentukan Judgment is required in determining the
jumlah pajak penghasilan. Jika hasil provision for income taxes. Where the final
pemeriksaan pajak berbeda dengan jumlah tax outcome of these matters is different
yang sebelumnya telah dibukukan, maka from the amounts that were initially recorded,
selisih tersebut akan berdampak terhadap such differences will have an impact on the
aset dan liabilitas pajak kini dan tangguhan current and deferred income tax assets and
dalam periode dimana hasil pemeriksaan liabilities in the period in which such
tersebut terjadi. determination is made.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama mengenai masa depan dan sumber The key assumptions concerning the future and
utama lain dalam mengestimasi ketidakpastian other key sources of estimation uncertainty at the
pada tanggal pelaporan yang mempunyai risiko reporting date that have a significant risk of
signifikan yang dapat menyebabkan penyesuaian causing a material adjustment to the carrying
material terhadap nilai tercatat aset dan liabilitas amounts of assets and liabilities within the next
dalam periode berikutnya diungkapkan di bawah financial period are disclosed below. The Group
ini. Grup mendasarkan asumsi dan estimasi pada based its assumptions and estimates on
parameter yang tersedia saat laporan keuangan parameters available when the consolidated
konsolidasian disusun. Kondisi yang ada dan financial statements were prepared. Existing
asumsi mengenai perkembangan masa depan circumstances and assumptions about future
dapat berubah karena perubahan situasi pasar developments may change due to market
yang berada di luar kendali Grup. Perubahan changes on circumstances arising beyond the
tersebut tercermin dalam asumsi ketika keadaan control of the Group. Such changes are reflected
tersebut terjadi. in the assumptions when they occur.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
a. Nilai Wajar Aset Keuangan dan Liabilitas a. Fair Value of Financial Assets and Financial
Keuangan Liabilities
Standar Akuntansi Keuangan di Indonesia Indonesian Financial Accounting Standards
mensyaratkan pengukuran aset keuangan require the measurement of certain financial
dan liabilitas keuangan tertentu pada nilai assets and liabilities at fair values, and the
wajarnya, dan penyajian ini mengharuskan disclosure requires the use of estimates.
penggunaan estimasi. Komponen Significant component of fair value
pengukuran nilai wajar yang signifikan measurement is determined based on
ditentukan berdasarkan bukti-bukti yang verifiable objective evidence (i.e. foreign
dapat diverifikasi (seperti nilai tukar, suku exchange rate, interest rate), while timing
bunga), sedangkan saat dan besaran and amount of changes in fair value might
perubahan nilai wajar dapat menjadi berbeda differ due to different valuation method used.
karena penggunaan metode penilaian yang
berbeda.
Nilai wajar aset keuangan dan liabilitas The fair value of financial assets and
keuangan diungkapkan pada Catatan 25 financial liabilities are set out in Note 25 to
atas laporan keuangan konsolidasian. the consolidated financial statements.
b. Cadangan Kerugian Penurunan Nilai b. Allowance for Decline in Value of Inventories
Persediaan
Grup membentuk cadangan kerugian The Group provides an allowance for the
penurunan nilai persediaan berdasarkan decline in the value of inventories based on
estimasi bahwa tidak terdapat penggunaan its estimation that there will be no future
masa depan dari persediaan tersebut, atau usage of such inventories or such
terdapat kemungkinan persediaan tersebut inventories will be slow moving in the future.
menjadi usang. Manajemen berkeyakinan While it is believed that the assumptions
bahwa asumsi-asumsi yang digunakan used in the estimation of the allowance for
dalam estimasi cadangan kerugian the decline in the value of inventories
penurunan nilai persediaan dalam laporan reflected in the consolidated financial
keuangan konsolidasian adalah tepat dan statements are appropriate and reasonable,
wajar, namun demikian, perubahan significant changes in these assumptions
signifikan dalam asumsi-asumsi tersebut may materially affect the assessment of the
dapat berdampak signifikan terhadap nilai carrying value of the inventories and
tercatat persediaan dan jumlah beban provision for the decline in value of
kerugian penurunan nilai persediaan, inventories, which ultimately impact the
yang akhirnya akan berdampak pada hasil result of the Group’s operations.
operasi Grup.
Nilai tercatat persediaan pada tanggal The carrying values of inventories as of
31 Desember 2023 dan 2022 diungkapkan December 31, 2023 and 2022 are set out in
pada Catatan 8. Note 8.
c. Revaluasi Aset Tetap c. Revaluation of Property, Plant and
Equipment
Pembangkit listrik Grup diukur menggunakan The Group’s power plants are measured
model revaluasi dengan perubahan nilai using the revaluation model with changes in
wajar yang diakui dalam penghasilan value being recognized in other
komprehensif lain. comprehensive income.
Teknik penilaian utama yang digunakan The key assumptions used to determine the
untuk menentukan nilai wajar pembangkit fair value of the power plants, are disclosed
listrik diungkapkan dalam Catatan 25. in Note 25. Changes in fair value will affect
Perubahan nilai wajar akan mempengaruhi the carrying value of assets and
nilai tercatat aset serta besarnya depreciation.
penyusutan.
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Page 516
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
d. Estimasi Masa Manfaat Properti Investasi d. Estimated Useful Lives of Investment
dan Aset Tetap Properties and Property, Plant and
Equipment
Masa manfaat dari masing-masing properti The useful life of each of the items of the
investasi dan aset tetap Grup diestimasi Group’s investment properties and property,
berdasarkan jangka waktu aset tersebut plant and equipment are estimated based on
diharapkan tersedia untuk digunakan. the period over which the asset is expected
Estimasi tersebut didasarkan pada penilaian to be available for use. Such estimation is
kolektif berdasarkan bidang usaha yang based on a collective assessment of similar
sama, evaluasi teknis internal dan business, internal technical evaluation and
pengalaman dengan aset sejenis. experience with similar assets.
Estimasi masa manfaat setiap aset ditelaah The estimated useful life of each asset is
secara berkala dan diperbarui jika estimasi reviewed periodically and updated if
berbeda dari perkiraan sebelumnya yang expectations differ from previous estimates
disebabkan karena pemakaian, usang due to physical wear and tear, technical or
secara teknis atau komersial serta commercial obsolescence, and legal or other
keterbatasan hak atau pembatasan lainnya limits on the use of the asset. It is possible,
terhadap penggunaan aset. Dengan however, that future results of operations
demikian, hasil operasi di masa mendatang could be materially affected by changes in
mungkin dapat terpengaruh secara signifikan the amounts and timing of recorded
oleh perubahan dalam jumlah dan waktu expenses brought about by changes in the
terjadinya biaya karena perubahan yang factors mentioned above. A reduction in the
disebabkan oleh faktor-faktor yang estimated useful life of any item of
disebutkan di atas. Penurunan estimasi investment properties and property, plant
masa manfaat ekonomis setiap properti and equipment would increase the recorded
investasi dan aset tetap akan menyebabkan depreciation and decrease the carrying
kenaikan beban penyusutan dan penurunan values of these assets.
nilai tercatat aset tetap.
Nilai tercatat properti investasi dan aset tetap The carrying values of investment properties
pada tanggal 31 Desember 2023 dan 2022 and property, plant and equipment as of
adalah sebagai berikut: December 31, 2023 and 2022 are as follows:
Disajikan Kembali/
As Restated
(Catatan/Note 43)
2023 2022
Properti investasi - bersih 3.631.488 3.676.198 Investment properties - net
Aset tetap - bersih 549.897.931 1.541.716.830 Property, plant and equipment - net
Jumlah 553.529.419 1.545.393.028 Total
e. Penurunan Nilai Goodwill dan Aset e. Impairment of Goodwill and Other
Takberwujud Lainnya Intangibles
Aset takberwujud, selain goodwill, diuji Intangible assets, other than goodwill,
penurunan nilai apabila indikasi penurunan are reviewed for impairment whenever
nilai telah terjadi. Untuk goodwill, uji impairment indicators are present. While for
penurunan nilai wajib dilakukan sedikitnya goodwill, impairment testing is required to be
setahun sekali tanpa memperhatikan apakah performed at least annually irrespective of
telah terjadi indikasi penurunan nilai. whether or not there are indications of
Penentuan nilai pakai aset takberwujud impairment. Determining the value in use of
membutuhkan estimasi arus kas yang assets requires the estimation of cash flows
diharapkan akan dihasilkan dari pemakaian expected to be generated from the continued
berkelanjutan dan pelepasan akhir atas aset use and ultimate disposition of such assets
tersebut (UPK) serta tingkat diskonto yang (CGU) and a suitable discount rate in order
tepat untuk menghitung nilai kini. to calculate the present value.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Manajemen berkeyakinan bahwa While it is believed that the assumptions
asumsi-asumsi yang digunakan dalam used in the estimation of the value in use of
estimasi nilai pakai dalam laporan keuangan assets reflected in the consolidated financial
konsolidasian adalah tepat dan wajar, statements are appropriate and reasonable,
namun demikian, perubahan signifikan significant changes in these assumptions
dalam asumsi-asumsi tersebut dapat may materially affect the assessment of
berdampak signifikan pada jumlah nilai recoverable values and any resulting
terpulihkan dan jumlah kerugian penurunan impairment loss could have a material
nilai yang terjadi mungkin berdampak adverse impact on the results of Group’s
material pada hasil operasi Grup. operations.
f. Imbalan Kerja Jangka Panjang f. Long-term Employee Benefits
Penentuan liabilitas dan imbalan pasca-kerja The determination of the obligation and
dipengaruhi oleh asumsi tertentu yang post-employment benefits is dependent on
digunakan oleh aktuaris dalam menghitung the selection of certain assumptions used by
jumlah tersebut. Asumsi-asumsi tersebut the actuary in calculating such amounts.
dijelaskan dalam Catatan 33 dan mencakup, Those assumptions are described in Note 33
antara lain tingkat kenaikan gaji. Hasil aktual and include, among others rate of salary
yang berbeda dengan asumsi Grup increase. Actual results that differ from the
dibukukan pada penghasilan komprehensif Group’s assumptions are charged to
lain dan dengan demikian, berdampak pada comprehensive income and therefore,
jumlah penghasilan komprehensif lain yang generally affect the recognized
diakui dan liabilitas yang tercatat pada comprehensive income and recorded
periode-periode mendatang. Manajemen obligation in such future periods. While it is
berkeyakinan bahwa asumsi-asumsi yang believed that the Group’s assumptions are
digunakan adalah tepat dan wajar, namun reasonable and appropriate, significant
demikian, perbedaan signifikan pada hasil differences in actual experience or significant
aktual, atau perubahan signifikan dalam changes in assumptions may materially
asumsi-asumsi tersebut dapat berdampak affect the amount of long-term employee
signifikan pada jumlah liabilitas imbalan kerja benefits liability. The carrying value of
jangka panjang. Nilai tercatat liabilitas long-term employee benefits liabilities is
imbalan kerja jangka panjang diungkapkan disclosed in Note 33.
pada Catatan 33.
g. Aset Pajak Tangguhan g. Deferred Tax Assets
Aset pajak tangguhan diakui untuk semua Deferred tax assets are recognized for all
perbedaan temporer antara nilai tercatat aset temporary differences between the financial
dan liabilitas pada laporan keuangan dengan statements’ carrying amounts of existing
dasar pengenaan pajak jika kemungkinan assets and liabilities and their respective
besar jumlah laba kena pajak akan memadai taxes bases to the extent that it is probable
untuk pemanfaatan perbedaan temporer that taxable profit will be available against
yang diakui. Estimasi manajemen yang which the temporary differences can be
signifikan diperlukan untuk menentukan utilized. Significant management estimates
jumlah aset pajak tangguhan yang diakui are required to determine the amount of
berdasarkan kemungkinan waktu deferred tax assets that can be recognized,
terealisasinya dan jumlah laba kena pajak based upon the likely timing and the level of
pada masa mendatang serta strategi future taxable profits together with future tax
perencanaan pajak masa depan. Nilai planning strategies. The carrying value of
tercatat aset pajak tangguhan diungkapkan deferred tax assets is disclosed in Note 34.
pada Catatan 34.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
h. Estimasi Cadangan dan Sumber Daya h. Coal Reserve and Resources Estimates
Batubara
Cadangan batubara diestimasi berdasarkan Coal reserves are estimates of the amount of
nilai batubara yang secara ekonomis dan coal that can be economically and legally
legal dapat dihasilkan dari pertambangan extracted from the Group’s mining
Grup. Grup melakukan estimasi atas properties. The Group estimates its coal
cadangan batubara dan sumber daya reserves and mineral resources based on
mineral berdasarkan informasi tentang data information compiled by appropriately
geologis, kedalaman dan bentuk batubara, qualified persons relating to the geological
dan pertimbangan geologis yang komplek data on the size, depth and shape of the coal
yang dikumpulkan oleh orang-orang yang body, and requires complex geological
memiliki kualifikasi yang layak. Perubahan judgments to interpret the data. Changes in
pada estimasi cadangan dan sumber daya the reserve or resource estimates may have
akan mempengaruhi nilai tercatat dari biaya an impact on the carrying value of deferred
eksplorasi ditangguhkan serta besarnya exploration and development costs and
amortisasi. amortization charges.
i. Penurunan Nilai Aset Non-Keuangan i. Impairment of Non-Financial Assets
Penelaahan atas penurunan nilai dilakukan An impairment review is performed when
apabila terdapat indikasi penurunan nilai certain impairment indicators are present.
aset tertentu. Penentuan nilai wajar aset Determining the fair value of assets requires
membutuhkan estimasi arus kas yang the estimation of cash flows expected to be
diharapkan akan dihasilkan dari pemakaian generated from the continued use and
berkelanjutan dan pelepasan akhir atas aset ultimate disposition of such assets. Any
tersebut. Perubahan signifikan dalam significant changes in the assumptions used
asumsi-asumsi yang digunakan untuk in determining the fair value may materially
menentukan nilai wajar dapat berdampak affect the assessment of recoverable values
signifikan pada nilai terpulihkan dan jumlah and any resulting impairment loss could
kerugian penurunan nilai yang terjadi have a material impact on the results of
mungkin berdampak material pada hasil operations.
operasi Grup.
Nilai tercatat aset non-keuangan tersebut The carrying values of non-financial assets
pada tanggal 31 Desember 2023 dan 2022 as of December 31, 2023 and 2022 are as
adalah sebagai berikut: follows:
Disajikan Kembali/
As Restated
(Catatan/Note 43)
2023 2022
Properti investasi - bersih 3.631.488 3.676.198 Investment properties - net
Aset tetap - bersih 549.897.931 1.541.716.830 Property, plant and equipment - net
Investasi jangka panjang 189.168.384 269.190.644 Long-term investments
Aset pertambangan - bersih 275.861.998 1.576.615.046 Mine properties - net
Konsesi perhutanan - bersih - 9.174.285 Forestry concession - net
Jumlah 1.018.559.801 3.400.373.003 Total
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
4. Kas dan Setara Kas 4. Cash and Cash Equivalents
2023 2022
Kas Cash on hand
Rupiah (Catatan 37) 168.479 193.816 Rupiah (Note 37)
Dolar Amerika Serikat 1.300 1.300 U.S. Dollar
Dolar Singapura (Catatan 37) 343 542 Singapore Dollar (Note 37)
Jumlah Kas 170.122 195.658 Total Cash on Hand
Bank Cash in banks
Rupiah (Catatan 37) Rupiah (Note 37)
Pihak berelasi (Catatan 36) Related parties (Note 36)
PT Bank Sinarmas Tbk 52.802.344 21.392.230 PT Bank Sinarmas Tbk
PT Bank Nano Syariah (dahulu PT Bank PT Bank Nano Syariah (formerly PT Bank
Sinarmas Tbk - Unit Usaha Syariah) 325.827 - Sinarmas Tbk - Sharia Business Unit)
Pihak ketiga Third parties
PT Bank Mandiri (Persero) Tbk 106.518.963 8.281.504 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk 77.569.380 4.499.986 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Syariah Indonesia Tbk 11.130.362 344.323 PT Bank Syariah Indonesia Tbk
PT Bank Central Asia Tbk 10.720.049 12.647.002 PT Bank Central Asia Tbk
PT Bank Mayapada International Tbk 7.405.345 72 PT Bank Mayapada International Tbk
PT Bank Permata Tbk 6.554.267 9.069.963 PT Bank Permata Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 2.413.992 20.796.006 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Maybank Indonesia Tbk 304.520 27.391 PT Bank Maybank Indonesia Tbk
PT Bank UOB Indonesia 119.992 920.932 PT Bank UOB Indonesia
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Kalimantan Tengah 73.470 16.803 Kalimantan Tengah
PT Bank Mega Tbk 68.614 2.345.165 PT Bank Mega Tbk
PT Bank Danamon Indonesia Tbk 61.735 25.936 PT Bank Danamon Indonesia Tbk
PT Bank Sumsel Babel 44.114 50.467 PT Bank Sumsel Babel
PT Bank Pan Indonesia Tbk 16.373 494.944 PT Bank Pan Indonesia Tbk
Credit Suisse Bank - 365.797 Credit Suisse Bank
Lain-lain (masing-masing kurang
dari US$ 10.000) 369 715 Others (less than US$ 10,000 each)
Jumlah 276.129.716 81.279.236 Subtotal
Dolar Amerika Serikat U.S. Dollar
Pihak berelasi (Catatan 36) Related party (Note 36)
PT Bank Sinarmas Tbk 86.591.743 26.964.872 PT Bank Sinarmas Tbk
Pihak ketiga Third parties
PT Bank Rakyat Indonesia (Persero) Tbk 101.176.713 183.689.126 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 99.312.057 57.184.823 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk 39.607.564 51.814.135 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Danamon Indonesia Tbk 7.870.355 874.746 PT Bank Danamon Indonesia Tbk
PT Bank Central Asia Tbk 686.172 274.775 PT Bank Central Asia Tbk
Citibank, N.A. Singapura 173.461 942.861 Citibank, N.A. Singapore
CIMB Bank Berhad, Singapura 101.537 3.867.338 CIMB Bank Berhad, Singapore
ICICI Bank Limited, Cabang Singapura 95.458 4.163.154 ICICI Bank Limited, Singapore Branch
PT Bank Maybank Indonesia Tbk 88.546 88.480 PT Bank Maybank Indonesia Tbk
PT Bank Permata Tbk 67.674 2.182.740 PT Bank Permata Tbk
United Overseas Bank Limited 12.363 53.610 United Overseas Bank Limited
PT Bank Mega Tbk 7.236 12.367 PT Bank Mega Tbk
National Australia Bank Limited - 267.223.591 National Australia Bank Limited
Bank of China - 115.216.273 Bank of China
Barclays Bank Limited - 42.185.802 Barclays Bank Limited
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia 1906 Tbk - 19.209.397 Indonesia 1906 Tbk
Australia and New Zealand Banking Australia and New Zealand Banking
Group Limited - 7.929.936 Group Limited
China Merchant Bank - 2.000.000 China Merchant Bank
RHB Bank Berhad - 989.565 RHB Bank Berhad
Lain-lain (masing-masing kurang
dari US$ 10.000) 6.810 29.940 Others (less than US$ 10,000 each)
Jumlah 335.797.689 786.897.531 Subtotal
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
2023 2022
Bank Cash in banks
Yuan Cina (Catatan 37) China Yuan (Note 37)
Pihak ketiga Third parties
China Merchant Bank 1.522.363 489.461 China Merchant Bank
PT Bank Central Asia Tbk 479.715 - PT Bank Central Asia Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 549 646 PT Bank Rakyat Indonesia (Persero) Tbk
Jumlah 2.002.627 490.107 Subtotal
Dolar Australia (Catatan 37) Australian Dollar (Note 37)
Pihak ketiga Third parties
National Australia Bank Limited - 41.805.945 National Australia Bank Limited
Australia and New Zealand Banking Australia and New Zealand Banking
Group Limited - 234.531 Group Limited
Macquarie Bank Limited - 479 Macquarie Bank Limited
Bank of Singapore - 72 Bank of Singapore
Jumlah - 42.041.027 Subtotal
Dolar Singapura (Catatan 37) Singapore Dollar (Note 37)
Pihak berelasi (Catatan 36) Related party (Note 36)
PT Bank Sinarmas Tbk 360.317 2.136 PT Bank Sinarmas Tbk
Pihak ketiga Third parties
Citibank, N.A. Singapura 196.116 263.003 Citibank, N.A. Singapore
CIMB Bank Berhad, Singapura 22.525 576.068 CIMB Bank Berhad, Singapore
Hongkong and Shanghai Banking Hongkong and Shanghai Banking
Corporation Limited, Singapura 6.843 - Corporation Limited, Singapore
Credit Suisse Bank - 570.941 Credit Suisse Bank
RHB Bank Berhad - 76.070 RHB Bank Berhad
United Overseas Bank Limited - 62.272 United Overseas Bank Limited
Jumlah 585.801 1.550.490 Subtotal
Jumlah Bank 614.515.833 912.258.391 Total Cash in Banks
Deposito berjangka Time deposits
Rupiah (Catatan 37) Rupiah (Note 37)
Pihak berelasi (Catatan 36) Related party (Note 36)
PT Bank Sinarmas Tbk 1.541.256 6.738.923 PT Bank Sinarmas Tbk
Dolar Amerika Serikat U.S. Dollar
Pihak berelasi (Catatan 36) Related party (Note 36)
PT Bank Sinarmas Tbk 100.000 - PT Bank Sinarmas Tbk
Pihak ketiga Third parties
Citibank, N.A. Singapura 1.000.000 4.000.000 Citibank, N.A. Singapore
Credit Suisse Bank - 70.960.967 Credit Suisse Bank
Bank of Singapore - 45.508.458 Bank of Singapore
BNP Paribas, Cabang Singapura - 20.131.108 BNP Paribas, Singapore Branch
Macquarie Bank Limited - 15.069.032 Macquarie Bank Limited
PT Bank Danamon Indonesia Tbk - 4.250.000 PT Bank Danamon Indonesia Tbk
Barclays Bank Limited - 3.000.000 Barclays Bank Limited
Jumlah 1.100.000 162.919.565 Subtotal
Dolar Australia (Catatan 37) Australian Dollar (Note 37)
Pihak ketiga Third parties
Macquarie Bank Limited - 1.983.263 Macquarie Bank Limited
Credit Suisse Bank - 584.719 Credit Suisse Bank
Jumlah - 2.567.982 Subtotal
Jumlah Deposito Berjangka 2.641.256 172.226.470 Total Time Deposits
Jumlah 617.327.211 1.084.680.519 Total
Suku bunga deposito berjangka per tahun: Time deposits’ interest rates per annum:
Rupiah 1,75% - 2,55% 1,75% Rupiah
Dolar Amerika Serikat 0,75% 2,55% - 7,15% U.S. Dollar
Dolar Australia - 2,92% - 7,20% Australian Dollar
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
5. Investasi Jangka Pendek 5. Short-term Investments
Disajikan Kembali/
As Restated
(Catatan/Note 43)
2023 2022
Aset keuangan yang diukur pada
nilai wajar melalui penghasilan Financial assets at fair value through
komprehensif lain other comprehensive income
Saham Preferen yang dapat Ditebus Redeemable Preference Shares
ACP Global Fund SPC 33.558.960 - ACP Global Fund SPC
Ascend Global Investment Fund SPC 186.208 37.132.815 Ascend Global Investment Fund SPC
Jumlah 33.745.168 37.132.815 Total
Aset keuangan yang diukur pada
nilai wajar melalui laba rugi Financial assets at FVPL
Reksa Dana (Catatan 36) Units of mutual fund (Note 36)
PT Sinarmas Asset Management 6.486.767 9.743 PT Sinarmas Asset Management
Obligasi Konversi* Convertible Bonds*
PT Mitra Kurnia Bartim 2.075.765 2.034.200 PT Mitra Kurnia Bartim
PT Batubara Bandung Pratama 518.941 508.550 PT Batubara Bandung Pratama
Jumlah 2.594.706 2.542.750 Total
Kerugian yang belum direalisasi atas Unrealized losses on change in
perubahan nilai wajar (2.594.706) (2.542.750) fair value
Jumlah - bersih - - Net
Unit Link Unit Link
PT Asuransi Jiwa Star Investama 194.603 190.707 PT Asuransi Jiwa Star Investama
Saham - Harga Kuotasian Equity Securities - Quoted
Castile Resources Limited - 575.073 Castile Resources Limited
Kalgoorlie Gold Mining Limited - 96.517 Kalgoorlie Gold Mining Limited
Jumlah 6.681.370 872.040 Total
Jumlah 40.426.538 38.004.855 Total
* Bunga yang dikapitalisasi pada tahun 2011 dan 2012 telah disajikan kembali dengan melakukan pembalikan kapitalisasi bunga sebesar
US$ 590.172 pada tanggal 31 Desember 2022 (Catatan 43)/
The interest capitalized in 2011 and 2012 has been restated by reversing the interest capitalization of US$ 590,172 as of
December 31, 2022 (Note 43)
Aset Keuangan Diukur pada Nilai Wajar Melalui Financial Assets at FVPL
Laba Rugi
Obligasi Konversi Convertible Bonds
Berdasarkan Perjanjian Jual Beli dan Pengalihan Based on the Sale Purchase and Transfer of
Obligasi Konversi tanggal 20 April 2011, BKES Convertible Bond Agreement dated April 20, 2011,
membeli obligasi konversi yang diterbitkan BKES purchased a convertible bond which was
PT Mitra Kurnia Bartim (MKB) dan PT Batubara issued by PT Mitra Kurnia Bartim (MKB) and
Bandung Pratama (BBP) dari PT Andalan Satria PT Batubara Bandung Pratama (BBP) from
Cemerlang (ASC), pihak ketiga, masing-masing PT Andalan Satria Cemerlang (ASC), a third party,
senilai Rp 32.000.000.000 dan Rp 8.000.000.000. amounting to Rp 32,000,000,000 and
Rp 8,000,000,000, respectively.
Efektif tanggal 31 Desember 2021, tanggal jatuh Effective December 31, 2021, the maturity date
tempo perjanjian diubah menjadi tanggal of the agreement has been amended to
31 Desember 2022 dan kemudian diperpanjang December 31, 2022 and further amended until
menjadi 30 Desember 2023. December 30, 2023.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pada tanggal 1 Maret 2024, MKB, BBP dan BKES On March 1, 2024, MKB, BBP and BKES have
telah menandatangani Addendum XIII Perjanjian signed Addendum XIII to the Convertible Bond
Obligasi Konversi. Dalam Addendum tersebut Agreement. In the Addendum, the bond maturity
tanggal jatuh tempo obligasi sampai dengan due date is December 31, 2024, with a value of
tanggal 31 Desember 2024, dengan nilai principal amount of each bond Rp 32,000,000,000
pokok obligasi sebesar masing-masing and Rp 8,000,000,000, respectively.
Rp 32.000.000.000 dan Rp 8.000.000.000.
Pada tanggal 1 Januari 2021, manajemen On January 1 2021, management adjusted the
menyesuaikan nilai tercatat investasi jangka carrying value of the short-term investment in
pendek pada obligasi konversi ke nilai wajarnya convertible bonds to its fair value of US$ 2,830,756
sebesar US$ 2.830.756 yang merupakan nilai which is the cumulative fair value adjustment in
kumulatif penyesuaian nilai wajar pada tahun 2019 2019 and 2018, and reversed in 2018 the bond
dan 2018, serta melakukan pembalikan pada interest which was capitalized into bond principal
tahun 2018 atas bunga obligasi yang dikapitalisasi amounting to US$ 641,116.
menjadi pokok obligasi sebesar US$ 641.116.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, unrealized
kerugian yang belum direalisasi atas perubahan losses from changes in the fair value of short-term
nilai wajar investasi jangka pendek pada obligasi investments in MKB and BBP convertible bonds
konversi MKB dan BBP secara total totaling to US$ 2,594,706 and US$ 2,542,750,
masing-masing sebesar US$ 2.594.706 dan respectively.
US$ 2.542.750.
Mutasi kerugian yang belum direalisasi atas The changes of unrealized losses on changes in
perubahan nilai wajar investasi jangka pendek the fair value of short-term investments in
pada obligasi konversi adalah sebagai berikut: convertible bonds are as follows:
Disajikan kembali/As restated
Catatan 43/Note 43
2023 2022 2021
Saldo awal 2.542.750 2.803.280 - Beginning balance
Penyesuaian tahun lalu Prior year adjustments
2018 - - 1.120.096 2018
2019 - - 1.710.660 2019
Selisih kurs penjabaran - - 5.118 Foreign currency translation adjustment
Selisih kurs penjabaran 51.956 (260.530) (32.594) Foreign currency translation adjustment
Saldo akhir 2.594.706 2.542.750 2.803.280 Ending balance
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
6. Piutang Usaha 6. Trade Accounts Receivable
a. Berdasarkan Pelanggan a. By Customer
2023 2022
Pihak berelasi (Catatan 36) 60.288.120 62.239.187 Related parties (Note 36)
Pihak ketiga Third parties
PT Eksploitasi Energi Indonesia Tbk 34.410.238 23.908.942 PT Eksploitasi Energi Indonesia Tbk
KITAI Resources Ltd., Hong Kong 30.217.178 10.261.732 KITAI Resources Ltd., Hong Kong
PT Dwi Guna Laksana Tbk 23.393.926 15.933.037 PT Dwi Guna Laksana Tbk
The Tata Power Company Ltd., India 23.288.889 - The Tata Power Company Ltd., India
Asicoal Trading Pte. Ltd., Singapura 18.213.922 - Asicoal Trading Pte. Ltd., Singapore
China Bai Gui International Trade Limited, Hongkong 11.684.794 - China Bai Gui International Trade Limited, Hongkong
PT Sinergi Laksana Bara Mas 9.569.693 3.635.931 PT Sinergi Laksana Bara Mas
PT JSW Steel Global Trade 9.112.180 - PT JSW Steel Global Trade
Adani Global FZE, India 8.964.378 - Adani Global FZE, India
C&D (Singapore) Business Pte. Ltd., Singapura 8.574.063 6.157.716 C&D (Singapore) Business Pte. Ltd., Singapore
Indo Tausch Trading DMCC, Uni Emirat Arab 8.062.533 - Indo Tausch Trading DMCC, Uni Emirat Arab
HMS Bergbau AG, Jerman 7.915.928 - HMS Bergbau AG, Germany
PT Indonesia Tsingshan Stainless Steel 6.839.423 8.935.392 PT Indonesia Tsingshan Stainless Steel
PT Ocean Sky Metal Industry 5.717.079 - PT Ocean Sky Metal Industry
Trafigura Asia Trading Pte. Ltd., Singapura 5.319.600 7.620.104 Trafigura Asia Trading Pte. Ltd., Singapore
PT Lipe Metal Industry 5.141.648 7.563.844 PT Lipe Metal Industry
Guangzhou Zhujiang Electric Power Guangzhou Zhujiang Electric Power
Fuelling Co., Ltd., Republik Rakyat Cina 3.829.653 12.839.749 Fuelling Co., Ltd., Republic of China
PT Anaga Abyudaya Ananta 2.950.856 6.623.625 PT Anaga Abyudaya Ananta
PT Energi Sinar Bara 2.078.407 13.405.921 PT Energi Sinar Bara
PT Walsin Nickel Industrial Indonesia 2.018.766 11.683.224 PT Walsin Nickel Industrial Indonesia
Posco International Corporation - 48.736.730 Posco International Corporation
Steel Authority of India Ltd. - 39.752.704 Steel Authority of India Ltd.
Tata International Singapore Pte. Ltd. - 38.319.573 Tata International Singapore Pte. Ltd.
Nippon Steel & Sumitomo Metal - 23.119.145 Nippon Steel & Sumitomo Metal
Salzgitter Flachstahl GmbH - 21.761.693 Salzgitter Flachstahl GmbH
Rashtriya Ispat Nigam Limited - 21.718.023 Rashtriya Ispat Nigam Limited
JFE Shoji Corporation - 20.967.586 JFE Shoji Corporation
Fujian Changyi Industry Co., Ltd. - 20.425.091 Fujian Changyi Industry Co., Ltd.
Flame SA - 14.822.420 Flame SA
Hyundai Steel Co., Ltd. - 14.716.747 Hyundai Steel Co., Ltd.
Starport Trading and Development Ltd., Hong Kong - 7.128.660 Starport Trading and Development Ltd., Hong Kong
Avra Commodities Pte. Ltd., Singapura - 6.697.212 Avra Commodities Pte. Ltd., Singapore
Petrochina International Ltd., Hong Kong - 6.536.755 Petrochina International Ltd., Hong Kong
CR Power Fuel (China) Co., Ltd., Republik Rakyat Cina - 6.361.740 CR Power Fuel (China) Co., Ltd., Republic of China
T S Global Procurement Co., Pte. Ltd. - 6.331.739 T S Global Procurement Co., Pte. Ltd.
Quatim Pte. Ltd., Singapura - 6.114.372 Quatim Pte. Ltd., Singapore
Equentia Natural Resources Pte. Ltd., India - 5.972.076 Equentia Natural Resources Pte. Ltd., India
Lain-lain (masing-masing kurang
dari US$ 5.000.000) 67.498.977 43.156.234 Others (less than US$ 5,000,000 each)
Jumlah 294.802.131 481.207.717 Subtotal
Cadangan kerugian penurunan nilai (11.201.098) (10.845.097) Allowance for impairment
Jumlah - bersih 283.601.033 470.362.620 Net
Jumlah 343.889.153 532.601.807 Total
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
b. Berdasarkan Umur Piutang b. By Age
2023 2022
Belum jatuh tempo 310.541.806 454.621.275 Current
Jatuh tempo Past due
Kurang dari 1 bulan 22.549.847 12.652.546 Less than 1 month
1 bulan - 2 bulan 9.551.520 62.580.587 1 month - 2 months
2 bulan - 3 bulan 759.050 838.363 2 months - 3 months
Lebih dari 3 bulan 486.930 1.909.036 More than 3 months
Jatuh tempo dan mengalami
penurunan nilai 11.201.098 10.845.097 Past due and impaired
Jumlah 355.090.251 543.446.904 Total
Cadangan kerugian penurunan nilai (11.201.098) (10.845.097) Allowance for impairment
Bersih 343.889.153 532.601.807 Net
c. Berdasarkan Mata Uang c. By Currency
2023 2022
Rupiah (Catatan 37) 168.354.313 164.168.662 Rupiah (Note 37)
Dolar Amerika Serikat 186.735.938 377.732.573 U.S. Dollar
Dolar Australia (Catatan 37) - 1.394.749 Australian Dollar (Note 37)
Poundsterling (Catatan 37) - 150.920 Great Britain Poundsterling (Note 37)
Jumlah 355.090.251 543.446.904 Total
Cadangan kerugian penurunan nilai (11.201.098) (10.845.097) Allowance for impairment
Bersih 343.889.153 532.601.807 Net
Mutasi cadangan kerugian penurunan nilai The changes in allowance for impairment are
adalah sebagai berikut: as follows:
2023 2022
Saldo awal 10.845.097 12.082.488 Beginning balance
Penambahan (pemulihan) tahun berjalan 425.072 (266.722) Provision (reversal) during the year
Pelepasan entitas anak (239.182) - Disposal of subsidiaries
Selisih kurs penjabaran 170.111 (970.669) Foreign currency translation adjustment
Saldo akhir 11.201.098 10.845.097 Ending balance
Berdasarkan evaluasi manajemen terhadap Based on the management’s evaluation of
kolektibilitas saldo piutang pada tanggal the collectibility of the individual receivable
31 Desember 2023 dan 2022, manajemen account as of December 31, 2023 and 2022,
berpendapat bahwa cadangan kerugian they believe that the allowance for
penurunan nilai memadai untuk menutup impairment is adequate to cover possible
kemungkinan kerugian dari tidak tertagihnya losses from uncollectible accounts.
piutang.
Manajemen berpendapat bahwa tidak Management believes that there is
terdapat risiko terkonsentrasi secara no significant concentration of credit risk
signifikan atas piutang usaha dari pihak on trade accounts receivable from third
ketiga. parties.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, trade
piutang usaha masing-masing sebesar accounts receivable amounting to
US$ 318.181.511 dan US$ 224.791.733 US$ 318,181,511 and US$ 224,791,733,
digunakan sebagai jaminan atas fasilitas respectively, are used as collateral on the
kredit yang diperoleh Grup (Catatan 19 credit facilities obtained by the Group
dan 24). (Notes 19 and 24).
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Page 525
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
7. Piutang Lain-lain 7. Other Receivables
2023 2022
Pihak berelasi - bersih (Catatan 36) 1.174.838 1.029.896 Related parties - net (Note 36)
Pihak ketiga Third parties
PT Elang Andalan Nusantara 29.622.477 10.086.111 PT Elang Andalan Nusantara
PT Transindo Makmur Sejahtera 4.496.662 4.493.350 PT Transindo Makmur Sejahtera
PT Satelit Nusantara Lima - 19.854.799 PT Satelit Nusantara Lima
Posco International Corporation - 13.957.072 Posco International Corporation
Datang Overseas (Hong Kong) Datang Overseas (Hong Kong)
Energy Investment Co., Limited - 7.000.000 Energy Investment Co., Limited
Lain-lain (masing-masing kurang
dari US$ 1.000.000) 2.500.546 8.944.457 Others (less than US$ 1,000,000 each)
Subjumlah 36.619.685 64.335.789 Subtotal
Cadangan kerugian penurunan nilai (563.886) (881.824) Allowance for impairment
Jumlah - bersih 36.055.799 63.453.965 Net
Jumlah 37.230.637 64.483.861 Total
Piutang lain-lain dari pihak berelasi disajikan Other receivables from related parties are
sebagai aset lancar karena penerimaan atas classified as current assets because those are to
pembayaran piutang tersebut kurang dari satu be collected within one year.
tahun.
Mutasi cadangan kerugian penurunan nilai adalah The changes in allowance for impairment are as
sebagai berikut: follows:
2023 2022
Saldo awal 929.501 2.985.837 Beginning balance
Allowance for impairment of disposed
Pelepasan entitas anak (820) - subsidiary
Pemulihan tahun berjalan (335.120) (1.783.752) Reversal during the year
Selisih kurs penjabaran 18.976 (272.584) Foreign currency translation adjustment
Saldo akhir 612.537 929.501 Ending balance
Manajemen berpendapat bahwa cadangan Management believes that the allowance
kerugian penurunan nilai pada tanggal for impairment as of December 31, 2023 and 2022
31 Desember 2023 dan 2022 memadai untuk is adequate to provide for respected credit losses
menutup kemungkinan kerugian dari tidak in the other receivables.
tertagihnya piutang.
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Page 526
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
8. Persediaan 8. Inventories
2023 2022
Batubara 39.893.858 126.413.902 Coal
Peralatan listrik dan mekanikal 18.630.482 15.852.136 Electrical and mechanical equipment
Suku cadang dan bahan bakar 8.549.616 23.787.175 Sparepart and fuel
Pupuk 8.518.886 91.486.357 Fertilizers
Pestisida 6.265.760 9.518.073 Pesticide
Bahan kimia 5.946.726 9.000.791 Chemicals
Lainnya 14.051.014 6.538.515 Others
Jumlah 101.856.342 282.596.949 Subtotal
Cadangan kerugian penurunan nilai (26.900) (88.197) Allowance for decline in value
Jumlah 101.829.442 282.508.752 Total
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, inventories
persediaan masing-masing sebesar totalling US$ 69,382,549 and US$ 142,319,916,
US$ 69.382.549 dan US$ 142.319.916 digunakan respectively, are used as collaterals on the credit
sebagai jaminan atas fasilitas kredit yang facilities obtained by the Group (Note 19).
diperoleh Grup (Catatan 19).
Persediaan telah diasuransikan terhadap Inventories are insured with related parties
risiko kebakaran dan risiko lainnya kepada (Note 36), against losses from fire and other risks
pihak berelasi (Catatan 36), dengan nilai with insurance coverage amounting to
pertanggungan sebesar US$ 28.622.000 dan US$ 28,622,000 and Rp 210,000,000,000 as of
Rp 210.000.000.000 pada tanggal December 31, 2023 and US$ 20,036,360 as of
31 Desember 2023 dan US$ 20.036.360 pada December 31, 2022 and with third parties with
tanggal 31 Desember 2022 serta kepada pihak insurance coverage totaling US$ 35,228,000 as of
ketiga dengan nilai pertanggungan masing-masing December 31, 2023 and US$ 32,799,640 and
US$ 35.228.000 pada tanggal Rp 25,729,408,750 as of December 31, 2022.
31 Desember 2023 dan US$ 32.799.640 dan Management believes that the insurance
Rp 25.729.408.750 pada tanggal coverage is adequate to cover possible losses on
31 Desember 2022. Manajemen berpendapat the assets insured.
bahwa nilai pertanggungan asuransi tersebut
cukup untuk menutup kemungkinan kerugian atas
persediaan yang dipertanggungkan.
Mutasi cadangan kerugian penurunan nilai adalah The changes in the allowance for decline in value
sebagai berikut: are as follows:
2023 2022
Saldo awal 88.197 90.688 Beginning balance
Penambahan tahun berjalan 2.091 - Provision during the year
Allowance for declined value of inventories
Pelepasan entitas anak (63.885) - of disposed subsidiary
Selisih kurs penjabaran 497 (2.491) Foreign currency translation adjustment
Saldo akhir 26.900 88.197 Ending balance
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai pada tanggal decline in value as of December 31, 2023 and
31 Desember 2023 dan 2022 cukup untuk 2022 is adequate to cover possible losses on the
menutup kemungkinan kerugian atas persediaan. inventories.
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Page 527
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
9. Uang Muka 9. Advances
2023 2022
Kontraktor dan pemasok 32.360.265 33.240.660 Contractors and suppliers
Royalti 2.058.616 18.942.545 Royalty
Karyawan 1.178.414 1.318.232 Employees
Lain-lain 5.210.171 4.993.686 Others
Jumlah 40.807.466 58.495.123 Total
Uang muka kontraktor dan pemasok terutama Contractor and supplier advances mainly
merupakan uang muka yang dibayarkan atas represent advances paid for the construction of
pembangunan infrastruktur jaringan Fiber To The fiber to the home (FTTH) network infrastructure
Home (FTTH) dan uang muka yang dibayarkan and advances paid for mining services.
untuk jasa penambangan.
10. Piutang Lain-lain Jangka Panjang 10. Long-term Other Receivables
2023 2022
Pihak berelasi (Catatan 36) - 7.492.987 Related parties (Note 36)
Pihak ketiga Third parties
PT Media Utama Sejahtera 61.349.486 47.828.254 PT Media Utama Sejahtera
PT Pintar Nusantara Sejahtera 23.882.987 - PT Pintar Nusantara Sejahtera
PT Kiani Kertas - 28.165.744 PT Kiani Kertas
Lain-lain (masing-masing kurang
dari US$ 2.000.000) 739.649 1.998.961 Others (less than US$ 2,000,000 each)
Jumlah 85.972.122 77.992.959 Subtotal
Cadangan kerugian penurunan nilai - (28.165.744) Allowance for impairment
Jumlah 85.972.122 49.827.215 Total
Jumlah 85.972.122 57.320.202 Total
Piutang lain-lain PT Media Utama Sejahtera dan Other receivable from PT Media Utama Sejahtera
PT Pintar Nusantara Sejahtera merupakan and PT Pintar Nusantara Sejahtera represent a
fasilitas pinjaman yang digunakan untuk loan facility which is used to fund satellite projects
pendanaan proyek satelit yang dikenakan bunga that loan bears fixed interest.
tetap.
Pada tanggal 31 Desember 2023, manajemen As of December 31, 2023, management believes
berpendapat seluruh piutang dapat tertagih, that all receivables are collectible, therefore no
sehingga tidak membentuk penyisihan kerugian allowance for impairment losses was provided.
penurunan nilai.
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai pada tanggal impairment as of December 31, 2022 is adequate
31 Desember 2022 memadai untuk menutup to cover possible losses from uncollectible
kemungkinan kerugian dari tidak tertagihnya accounts.
piutang.
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Page 528
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
11. Investasi Jangka Panjang 11. Long-term Investments
2023 2022
Obligasi 3.188.111 3.186.747 Bonds
Aset keuangan yang diukur pada nilai wajar Financial assets at fair value through
melalui penghasilan komprehensif lain other comprehensive income
Saham Shares of stock
Harga kuotasian Quoted
PT Smartfren Telecom Tbk (Catatan 36) 72.931.429 222.305.664 PT Smartfren Telecom Tbk (Note 36)
PT Inti Bangun Sejahtera Tbk 50.187.675 50.719.669 PT Inti Bangun Sejahtera Tbk
Lain-lain (masing-masing kurang
dari US$ 25.000.000) 4.874.652 19.291.476 Others (less than US$ 25,000,000 each)
Tanpa harga kuotasian Unquoted
PT Elang Andalan Nusantara 199.681.634 200.000.000 PT Elang Andalan Nusantara
PT Vidio Dot Com 25.000.000 25.000.000 PT Vidio Dot Com
Lain-lain (masing-masing kurang
dari US$ 25.000.000) 4.294.247 27.112.176 Others (less than US$ 25,000,000 each)
Saham preferen yang dapat ditebus Redeemable preference shares
Suncrest Assets Limited - 2.825.696 Suncrest Assets Limited
Jumlah 356.969.637 547.254.681 Total
Investasi dalam saham Investments in shares
PT Datang DSSP Power Indonesia (Catatan 36) 162.897.256 153.748.421 PT Datang DSSP Power Indonesia (Note 36)
PT Satelit Nusantara Tiga (Catatan 36) 12.947.104 22.217.027 PT Satelit Nusantara Tiga (Note 36)
PT Satelit Nusantara Lima 10.937.292 11.196.011 PT Satelit Nusantara Lima
MyRepublic Holdings Ltd. 2.386.732 - MyRepublic Holdings Ltd.
Jumlah 189.168.384 187.161.459 Total
Ventura bersama (Catatan 36) Joint venture (Note 36)
Ravenswood Gold Group Pty. Ltd. Ravenswood Gold Group Pty. Ltd.
Kepemilikan dalam ventura bersama - 33.926.566 Interest in a joint venture
Saham preferen yang dapat ditebus Redeemable preference shares in
dalam ventura bersama - 28.804.052 a joint venture
MetRes Pty. Ltd. - 19.298.567 MetRes Pty. Ltd.
Jumlah - 82.029.185 Total
Jumlah 549.326.132 819.632.072 Total
Obligasi Bonds
PT Artamulia Tatapratama PT Artamulia Tatapratama
Pada tanggal 22 Oktober 2014, BKES, entitas On October 22, 2014, BKES, a subsidiary, and
anak, dan PT Artamulia Tatapratama (ATP), pihak PT Artamulia Tatapratama (ATP), a third party,
ketiga, menandatangani Perjanjian Penerbitan signed an Agreement for Issuance of Convertible
Obligasi Konversi dimana ATP akan menerbitkan Bond, wherein ATP will issue convertible bond
obligasi konversi dengan total nilai penerbitan totalling Rp 1,050,000,000 with an interest at
sebesar Rp 1.050.000.000 dengan suku bunga 12% per annum and will be due in 5 years.
12% per tahun dan akan jatuh tempo dalam 5 Effective October 23, 2019, the maturity date of
tahun. Efektif tanggal 23 Oktober 2019, tanggal the agreement has been extended to
jatuh tempo perjanjian diperpanjang menjadi October 23, 2024.
tanggal 23 Oktober 2024.
Aset Keuangan yang Diukur pada Nilai Wajar Financial Assets at Fair Value through Other
melalui Penghasilan Komprehensif Lain Comprehensive Income
PT Elang Andalan Nusantara PT Elang Andalan Nusantara
Pada tanggal 10 Agustus 2022, DSST DG On August 10, 2022, DSST DG invested in
melakukan investasi pada PT Elang Andalan PT Elang Andalan Nusantara, whose subsidiary
Nusantara, yang entitas anaknya mengoperasikan operates "Dana", an electronic wallet platform in
"Dana", suatu platform dompet elektronik di Indonesia with a transfer price of US$
Indonesia dengan harga pengalihan seluruhnya 200,000,000.
berjumlah US$ 200.000.000.
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Page 529
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Nilai wajar investasi dalam saham PT Elang The investment value in PT Elang Andalan
Andalan Nusantara pada tanggal Nusantara shares as of December 31, 2023 is
31 Desember 2023 telah dicatat berdasarkan based on the appraisal report of KJPP Tobing
laporan penilaian KJPP Tobing Panuturi dan Panuturi and Partners, an independent appraiser,
Rekan, penilai independen, tertanggal dated March 8, 2024.
8 Maret 2024.
Nilai investasi dalam saham PT Elang Andalan The investment value in PT Elang Andalan
Nusantara pada tanggal 31 Desember 2022 Nusantara shares as of December 31, 2022 is
mendekati nilai berdasarkan laporan penilaian dari approximately to its fair value based on the
KJPP Tobing Panuturi dan Rekan, penilai valuation report of KJPP Tobing Panuturi and
independen, tertanggal 28 Februari 2023. Partners, an independent appraiser, dated
February 28, 2023.
Penilaian dilakukan dengan pendekatan pasar The valuation is carried out based on a market
dengan pembanding perusahaan tercatat di bursa approach using guideline publicly traded company
efek. method.
PT Vidio Dot Com PT Vidio Dot Com
Pada tanggal 14 Juni 2022, DSST VG, entitas On June 14, 2022, DSST VG, a subsidiary, made
anak, telah melakukan investasi dalam an investment in PT Vidio Dot Com (Vidio), an
PT Vidio Dot Com (Vidio), sebuah perusahaan Over-The-Top (OTT) video streaming company,
video streaming Over-The-Top (OTT), melalui through the subscription of new shares issued by
pengambilan bagian saham-saham baru yang Vidio. The exercise price for the investment is in
diterbitkan oleh Vidio. Harga pelaksanaan atas the aggregate amount of US$ 25,000,000 with a
investasi tersebut seluruhnya berjumlah 2.65% ownership interest.
US$ 25.000.000 dengan kepemilikan saham
sebesar 2,65%
Kerugian yang belum direalisasi atas penurunan Unrealized loss on decrease in fair value of these
nilai wajar investasi masing-masing sebesar investments amounted to US$ 30,558,475 and
US$ 30.558.475 dan US$ 41.691.240 pada US$ 41,691,240 as of December 31, 2023 and
tanggal 31 Desember 2023 dan 2022 yang 2022, respectively under the equity section of the
dibukukan pada bagian ekuitas dalam laporan consolidated statements of financial position.
posisi keuangan konsolidasian.
Investasi dalam Saham Investments in Shares
PT Datang DSSP Power Indonesia (DDPI) PT Datang DSSP Power Indonesia (DDPI)
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, DDPI shares
jumlah kepemilikan saham pada DDPI yang ownership owned by EMAS, a subsidiary, totalled
dimiliki oleh EMAS, entitas anak, adalah 1,380,470 shares. As of December 31, 2023 and
sejumlah 1.380.470 saham. Pada tanggal 2022, EMAS has an ownership interest in DDPI of
31 Desember 2023 dan 2022, kepemilikan EMAS 25%.
pada DDPI sebesar 25%.
Bagian atas laba bersih DDPI adalah The share in net income of DDPI amounted to
sebesar US$ 9.393.276 dan US$ 13.018.728 US$ 9,393,276 and US$ 13,018,728 in 2023 and
pada tahun 2023 dan 2022. 2022, respectively.
PT Satelit Nusantara Tiga (SNT) PT Satelit Nusantara Tiga (SNT)
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, SNT’s shares
jumlah kepemilikan saham pada SNT yang dimiliki owned by DSMT, a subsidiary, totalled 42,350
oleh DSMT, entitas anak, masing-masing adalah shares. As of December 31, 2023 and 2022,
sejumlah 42.350 saham. Pada tanggal DSMT has an ownership interest in SNT of 25%.
31 Desember 2023 dan 2022, kepemilikan DSMT
pada SNT sebesar 25%.
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Page 530
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Bagian atas rugi bersih SNT masing-masing The share in net loss of SNT amounted to
sebesar US$ 9.838.124 dan US$ 5.268.291 pada US$ 9,838,124 and US$ 5,268,291 in 2023 and
tahun 2023 dan 2022. 2022, respectively.
PT Satelit Nusantara Lima (SNL) PT Satelit Nusantara Lima (SNL)
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, SNL’s shares
jumlah kepemilikan saham pada SNL yang dimiliki owned by DSMI, a subsidiary, totalled 187,177
oleh DSMI, entitas anak, adalah sejumlah 187.177 shares. As of December 31, 2023 and 2022,
saham. Pada tanggal 31 Desember 2023 dan DSMI has an ownership interest in SNL of
2022, kepemilikan DSMI pada SNL sebesar 24.76%.
24,76%.
Bagian atas rugi bersih SNL adalah sebesar The share in net loss of SNL amounted to
US$ 493.218 dan US$ 744.630 pada tahun 2023 US$ 493,218 and US$ 744,630 in 2023 and 2022,
dan 2022. respectively.
MyRepublic Holdings Ltd. MyRepublic Holdings Ltd.
Pada tanggal 31 Desember 2022, total As of December 31, 2022, MyRepublic Holdings
kepemilikan saham pada MyRepublic Holdings Ltd.’s shares ownership owned by Sunshine and
Ltd., yang dimiliki oleh Sunshine dan IMU, IMU, subsidiaries, totalled 48,946,466 shares.
entitas-entitas anak, adalah sejumlah 48.946.466 As of December 31, 2022, Sunshine and IMU,
saham. Pada tanggal 31 Desember 2022, subsidiaries, has an ownership interest in
kepemilikan Sunshine dan IMU, entitas-entitas MyRepublic Holdings Ltd. of 13.83% and 6.15%,
anak, pada MyRepublic Holdings Ltd. adalah respectively.
sebesar 13,83% dan 6,15%.
Pada tanggal 24 Januari 2023, IMU mengalihkan On January 24, 2023, IMU transferred all of its
seluruh kepemilikan sahamnya yang mewakili shares representing 6.15% of the entire issued
6,15% dari seluruh modal ditempatkan dan disetor and paid-up capital in MyRepublic Holdings Ltd. to
dalam MyRepublic Holdings Ltd. kepada Sunshine. As of December 31, 2023, Sunshine, a
Sunshine. Pada tanggal 31 Desember 2023, subsidiary, has an ownership interest in
kepemilikan Sunshine, entitas anak, pada MyRepublic Holdings Ltd. of 18.62%.
MyRepublic Holdings Ltd. adalah sebesar 18,62%.
Bagian atas laba bersih MyRepublic Holdings Ltd. The share in net income of MyRepublic
adalah sebesar US$ 4.492.742 pada Holdings Ltd. amounted to US$ 4,492,742 in 2023
tahun 2023 dan akumulasi rugi bersih dari and unrecognized accumulated share in net
yang belum diakui adalah sebesar US$ 4.518.148 losses amounted to US$ 4,518,148 in 2022.
pada tanggal tahun 2022.
Investasi dalam Ventura Bersama Investment in a Joint Venture
Ravenswood Gold Group Pty. Ltd. Ravenswood Gold Group Pty. Ltd.
(RAVENSWOOD) (RAVENSWOOD)
Pada tanggal 14 Januari 2020, GEAR, entitas On January 14, 2020, GEAR, a subsidiary,
anak, mengadakan perjanjian ventura bersama entered into a joint venture with Raven Gold
dengan Raven Gold Nominee Pty. Ltd. untuk Nominee Pty. Ltd. to establish a joint venture
mendirikan perusahaan ventura bersama, yakni company, RAVENSWOOD, to acquire
RAVENSWOOD, untuk mengakuisisi tambang Ravenswood gold mine. GEAR has representation
emas Ravenswood. GEAR menempatkan on the board of directors and has significant
perwakilan yang menjabat sebagai Direksi dan influence over the policy-making processes,
GEAR memiliki pengaruh signifikan dalam proses including participation in decisions about
penentuan kebijakan, termasuk pada keputusan dividends or other distributions of
tentang pembagian dividen atau distribusi lainnya RAVENSWOOD.
di dalam RAVENSWOOD.
Bagian atas rugi bersih dari RAVENSWOOD Share in net loss of RAVENSWOOD amounted to
adalah sebesar US$ 5.944.404 dan US$ 5,944,404 and US$ 27,921,415 in 2023 and
US$ 27.921.415 masing-masing tahun 2023 dan 2022, respectively.
2022.
- 90 -
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pada tanggal 10 Agustus 2023, sehubungan On August 10, 2023, upon disposal of GEAR,
dengan pelepasan GEAR, investasi dalam investment in RAVENSWOOD is no longer
RAVENSWOOD tidak dikonsolidasikan lagi consolidated to the Company’s financial statement
ke dalam laporan keuangan Perusahaan (Note 1c).
(Catatan 1c).
MetRes Pty. Ltd. MetRes Pty. Ltd.
Pada tanggal 26 Maret 2021, Kerlong Coking On March 26, 2021, Stanmore’s wholly-owned
Coal Pty. Ltd., entitas anak yang sahamnya subsidiary, Kerlong Coking Coal Pty. Ltd., and
dimiliki sepenuhnya oleh Stanmore, dan M Resources established a joint venture,
M Resources mengadakan perjanjian ventura MetRes Pty. Ltd., to acquire the Millennium and
bersama untuk mendirikan MetRes Pty. Ltd., Mavis Downs Mine and associated assets from
untuk mengakuisisi tambang Millennium and Peabody Energy Australia.
Mavis Downs Mine dan aset-aset terkait dari
Peabody Energy Australia.
Bagian atas rugi bersih dari MetRes Pty. Ltd. Share in net loss of MetRes Pty. Ltd. amounted to
adalah sebesar US$ 11.177.751 pada tahun 2023 US$ 11,177,751 in 2023 and share in net income
dan bagian atas laba bersih dari MetRes Pty. Ltd. of MetRes Pty. Ltd. amounted to US$ 19,843,096
adalah sebesar US$ 19.843.096 pada tahun 2022. in 2022.
Pada tanggal 10 Agustus 2023, sehubungan On August 10, 2023, upon disposal of GEAR,
dengan pelepasan GEAR, investasi dalam investment in MetRes Pty. Ltd. is no longer
MetRes Pty. Ltd. tidak dikonsolidasikan lagi consolidated to the Company’s financial statement
ke dalam laporan keuangan Perusahaan (Note 1c).
(Catatan 1c).
PT Excite Indonesia (EXI) PT Excite Indonesia (EXI)
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the Group’s
bagian Grup atas kerugian EXI telah melebihi nilai share in net losses of EXI has already exceeded
tercatat investasi sehingga investasi pada EXI the acquisition cost of its investments, thus, the
dicatat sebesar nihil. carrying value of investments in EXI had been
reduced to zero.
PT Serpong Mas Telematika (SMT) PT Serpong Mas Telematika (SMT)
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the Group’s
bagian Grup atas kerugian SMT telah melebihi share in net losses of SMT has already exceeded
nilai tercatat investasi sehingga investasi pada the acquisition cost of its investments, thus, the
SMT dicatat sebesar nihil. carrying value of investments in SMT had been
reduced to zero.
12. Goodwill 12. Goodwill
Mutasi nilai tercatat goodwill adalah sebagai The movements of the carrying value of goodwill
berikut: are as follows:
2023 2022
Saldo awal 44.576.833 79.276.833 Beginning balance
Pelepasan entitas anak (20.025.154) - Disposal of subsidiaries
Rugi penurunan nilai - (34.700.000) Impairment loss
Saldo akhir 24.551.679 44.576.833 Ending balance
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Page 532
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Goodwill atas entitas anak yang dilepas Goodwill on disposed subsidiary
Pengurangan nilai tercatat goodwill sebesar The reduction in the carrying amount of goodwill
US$ 20.025.154 merupakan goodwill yang of US$ 20,025,154 represents the goodwill
dihentikan pengakuannya karena pelepasan derecognized due to the disposal of GEAR, a
GEAR, entitas anak, pada bulan Agustus 2023 subsidiary, in August 2023 (Note 1c).
(Catatan 1c).
Pengujian penurunan nilai Goodwill Impairment testing of Goodwill
Nilai terpulihkan dari UPK kehutanan dan UPK For impairment testing of goodwill purposes, the
pertambangan batubara ditentukan berdasarkan recoverable amounts of the forestry CGU and coal
perhitungan nilai pakai dengan menggunakan mining CGUs have been determined based on
proyeksi arus kas (yang lebih besar dari 5 (lima) value-in-use calculations using cash flow
tahun) yang mewakili perspektif masa konsesi projections (that are greater than five (5) years)
untuk operasi kehutanan (hingga tahun 2041) dan which represent the perspective concession
pertambangan batubara (hingga tahun 2036 tenures for forestry (up to 2041) and coal mining
hingga 2041) dari anggaran keuangan yang (up to 2036 to 2041) operations from financial
disetujui oleh Manajemen. budgets approved by Management.
Perhitungan tingkat diskonto didasarkan pada The discount rate used is based on the specific
kondisi spesifik Grup dan UPK operasinya dan circumstances of the Group and its operating CGU
berasal dari biaya modal rata-rata tertimbang and is derived from its weighted average cost of
(WACC). WACC memperhitungkan utang dan capital (WACC). The WACC takes into account
ekuitas. Biaya ekuitas berasal dari ekspektasi both debt and equity. The cost of equity is derived
pengembalian investasi yang dilakukan investor from the expected return on investment by the
Grup. Biaya utang didasarkan pada pinjaman Group’s investor. The cost of debt is based on the
berbunga yang wajib dibayar oleh Grup. interest-bearing borrowings the Group obliged to
service.
Tidak ada kerugian penurunan nilai yang diakui There were no impairment losses recognized at as
pada tanggal pelaporan, karena jumlah of the reporting date as the recoverable amounts
terpulihkan dari goodwill yang disebutkan diatas of the goodwill stated above were more than the
lebih tinggi dari nilai tercatat. respective carrying values.
Perubahan asumsi yang digunakan oleh Any changes in the assumptions used by the
manajemen dalam menentukan jumlah management to determine the recoverable
terpulihkan, dapat berdampak signifikan pada amounts may have a significant impact on the
hasil pengujian. results of the assessment.
13. Properti Investasi 13. Investment Properties
Perubahan selama tahun 2023/
Changes during 2023
1 Januari 2023/ Penambahan/ Pengurangan/ 31 Desember 2023/
January 1, 2023 Additions Deductions December 31, 2023
Harga perolehan: At cost:
Tanah 3.437.670 - - 3.437.670 Land
Prasarana tanah 894.195 - - 894.195 Land improvement
Jumlah 4.331.865 - - 4.331.865 Total
Akumulasi penyusutan: Accumulated depreciation:
Prasarana tanah 655.667 44.710 - 700.377 Land improvement
Nilai Tercatat 3.676.198 3.631.488 Net Book Value
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Page 533
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Perubahan selama tahun 2022/
Changes during 2022
1 Januari 2022/ Penambahan/ Pengurangan/ 31 Desember 2022/
January 1, 2022 Additions Deductions December 31, 2022
Harga perolehan: At cost:
Tanah 3.743.500 - (305.830) 3.437.670 Land
Prasarana tanah 966.082 - (71.887) 894.195 Land improvement
Jumlah 4.709.582 - (377.717) 4.331.865 Total
Akumulasi penyusutan: Accumulated depreciation:
Prasarana tanah 655.982 48.004 (48.319) 655.667 Land improvement
Nilai Tercatat 4.053.600 3.676.198 Net Book Value
Beban penyusutan properti investasi diakui Depreciation of investment properties is presented
sebagai bagian dari “Beban umum dan as part of “General and administrative expenses”
administrasi” (Catatan 32). (Note 32).
14. Aset Tetap 14. Property, Plant and Equipment
Perubahan selama tahun 2023/
Changes during 2023
Selisih Kurs
Disajikan Kembali/ Penjabaran/ Disajikan Kembali/
As Restated Pelepasan Entitas Akuisisi Entitas Foreign As Restated
(Catatan/Note 43) Anak/ Anak/ Currency (Catatan/Note 43)
1 Januari 2023/ Disposal of Acquisition of Translation Penambahan/ Pengurangan/ Reklasifikasi/ 31 Desember 2023/
January 1, 2023 Subsidiaries Subsidiaries Adjustment Additions Deductions Reclassifications December 31, 2023
Nilai revaluasian: At revalued amount:
Pemilikan langsung Direct acquisitions
Pembangkit listrik 305.765.993 - - - - - - 305.765.993 Power plants
Harga perolehan: At cost:
Pemilikan langsung Direct acquisitions
Tanah 10.068.982 (749.716) - 35.225 17.753.170 - 101.827 27.209.488 Land
Prasarana tanah 1.078.569 - - 2.156 105.524 - - 1.186.249 Land improvement
Bangunan 294.586.171 (261.544.395) - 84.245 518.420 - 1.901.425 35.545.866 Buildings
Infrastruktur 50.850.098 (5.138.337) - 51.140 236.161 - 3.073.766 49.072.828 Infrastructure
Peralatan telekomunikasi 194.544.746 - 1.910 3.244.586 62.346.683 - 573.498 260.711.423 Telecommunication facilities
Mesin dan peralatan berat 693.899.896 (637.050.670) - 32.026 1.422.046 (571.512) 8.001.844 65.733.630 Machinery and heavy equipment
Peralatan transportasi 9.069.419 (730.629) - 47.578 2.503.479 (931.612) - 9.958.235 Transportation equipment
Peralatan pabrik, kantor Factory, office and
dan lainnya 31.540.421 (1.219.122) 3.075 72.292 2.150.290 (77.290) 3.614.502 36.084.168 miscellaneous equipment
Prasarana 614.091 (1.186) - (167.286) - - - 445.619 Leasehold improvement
Tanaman produktif 3.107.923 (3.149.996) - - 42.073 - - - Bearer plants
Aset dalam konstruksi 155.782.887 (183.306.255) - (245.332) 142.921.556 - (17.266.862) 97.885.994 Construction in progress
Aset sewaan Leased assets
Peralatan telekomunikasi 2.700.881 - - 55.188 - - - 2.756.069 Telecommunication facilities
Aset hak-guna 331.608.429 (409.229.748) - (106.893) 93.895.398 (2.496.237) - 13.670.949 Right-of-use assets
Jumlah 2.085.218.506 (1.502.120.054) 4.985 3.104.925 323.894.800 (4.076.651) - 906.026.511 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisitions
Pembangkit listrik 98.278.611 - - - 15.960.571 - - 114.239.182 Power plants
Prasarana tanah 831.912 - - 54.376 - - 886.288 Land improvement
Bangunan 32.641.044 (21.505.068) - 23.925 11.632.614 - - 22.792.515 Buildings
Infrastruktur 29.759.082 (6.974.639) - 148.609 2.447.063 - - 25.380.115 Infrastructure
Peralatan telekomunikasi 97.063.686 - 430 1.754.518 19.523.318 - - 118.341.952 Telecommunication facilities
Mesin dan peralatan berat 190.691.622 (208.251.745) - 8.987 46.618.788 (521.055) 72.659 28.619.256 Machinery and heavy equipment
Peralatan transportasi 5.344.393 (707.743) - (4.784) 1.369.058 (795.016) - 5.205.908 Transportation equipment
Peralatan pabrik, kantor Factory, office and
dan lainnya 27.115.521 (1.196.092) 614 9.837 3.712.840 (74.316) (72.659) 29.495.745 miscellaneous equipment
Prasarana 488.014 (1.064) - (63.652) 1.880 - - 425.178 Leasehold improvement
Tanaman produktif 121.215 (144.147) - - 22.932 - - - Bearer plants
Aset sewaan Leased assets
Peralatan telekomunikasi 383.803 - - 15.049 - - - 398.852 Telecommunication facilities
Aset hak-guna 57.202.871 (105.026.537) - 135.266 59.537.122 (2.258.453) - 9.590.269 Right-of-use assets
Jumlah 539.921.774 (343.807.035) 1.044 2.027.755 160.880.562 (3.648.840) - 355.375.260 Total
Cadangan kerugian
penurunan nilai 3.579.902 (2.841.666) - 15.084 - - - 753.320 Allowance for impairment
Nilai Tercatat 1.541.716.830 549.897.931 Net Book Value
- 93 -
Page 534
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Perubahan selama tahun 2022/
Changes during 2022
Selisih Kurs
Disajikan Kembali/ Penjabaran/ Disajikan Kembali/
As Restated Akuisisi Entitas Foreign As Restated
(Catatan/Note 43) Anak/ Currency (Catatan/Note 43)
1 Januari 2022/ Acquisition of Translation Penambahan/ Pengurangan/ Reklasifikasi/ 31 Desember 2022/
January 1, 2022 Subsidiaries Adjustment Additions Deductions Reclassifications December 31, 2022
Nilai revaluasian: At revalued amount:
Pemilikan langsung Direct acquisitions
Pembangkit listrik 305.765.993 - - - - - 305.765.993 Power plants
Harga perolehan: At cost:
Pemilikan langsung Direct acquisitions
Tanah 10.226.315 - (194.357) 37.024 - - 10.068.982 Land
Prasarana tanah 1.078.569 - - - - - 1.078.569 Land improvement
Bangunan 37.764.922 256.930.397 (375.954) 354.636 (10.975) (76.855) 294.586.171 Buildings
Infrastruktur 55.302.769 - 1.537 89.084 - (4.543.292) 50.850.098 Infrastructure
Peralatan telekomunikasi 195.669.948 - (19.205.706) 18.080.504 - - 194.544.746 Telecommunication facilities
Mesin dan peralatan berat 170.137.950 497.802.421 (2.361.356) 11.125.387 (171.363) 17.366.857 693.899.896 Machinery and heavy equipment
Peralatan transportasi 7.453.426 - (86.519) 1.997.969 (491.052) 195.595 9.069.419 Transportation equipment
Peralatan pabrik, kantor Factory, office and
dan lainnya 28.975.057 - (399.102) 2.145.872 (345.572) 1.164.166 31.540.421 miscellaneous equipment
Prasarana 638.708 - 24.818 - (49.435) - 614.091 Leasehold improvement
Tanaman produktif 3.060.493 - - 47.430 - - 3.107.923 Bearer plants
Aset dalam konstruksi 13.264.297 55.836.234 (2.152.051) 102.940.878 - (14.106.471) 155.782.887 Construction in progress
Aset sewaan Leased assets
Peralatan telekomunikasi 2.436.810 - (255.818) 931.117 (411.228) - 2.700.881 Telecommunication facilities
Aset hak-guna 15.049.964 256.823.381 (2.252.549) 62.518.589 (530.956) - 331.608.429 Right-of-use assets
Jumlah 846.825.221 1.067.392.433 (27.257.057) 200.268.490 (2.010.581) - 2.085.218.506 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisitions
Pembangkit listrik 82.318.043 - - 15.960.568 - - 98.278.611 Power plants
Prasarana tanah 777.982 - - 54.411 (481) - 831.912 Land improvement
Bangunan 20.630.808 - (183.727) 10.222.394 (10.975) 1.982.544 32.641.044 Buildings
Infrastruktur 29.468.285 - (82.146) 2.355.487 - (1.982.544) 29.759.082 Infrastructure
Peralatan telekomunikasi 88.765.801 - (9.223.775) 17.521.660 - - 97.063.686 Telecommunication facilities
Mesin dan peralatan berat 88.974.673 - (566.613) 102.454.925 (171.363) - 190.691.622 Machinery and heavy equipment
Peralatan transportasi 4.620.872 - (24.056) 1.128.270 (380.693) - 5.344.393 Transportation equipment
Peralatan pabrik, kantor Factory, office and
dan lainnya 24.831.305 - (244.668) 2.882.698 (353.814) - 27.115.521 miscellaneous equipment
Prasarana 454.167 - 20.944 42.687 (29.784) - 488.014 Leasehold improvement
Tanaman produktif 81.902 - - 39.313 - - 121.215 Bearer plants
Aset sewaan Leased assets
Peralatan telekomunikasi 765.924 - (87.318) 7.543 (302.346) - 383.803 Telecommunication facilities
Aset hak-guna 8.750.357 - (222.744) 48.865.156 (189.898) - 57.202.871 Right-of-use assets
Jumlah 350.440.119 - (10.614.103) 201.535.112 (1.439.354) - 539.921.774 Total
Cadangan kerugian
penurunan nilai 3.655.541 - (75.639) - - - 3.579.902 Allowance for impairment
Nilai Tercatat 492.729.561 1.541.716.830 Net Book Value
Perusahaan melakukan revaluasi atas pembangkit The Company performed revaluation of the power
listrik untuk tujuan akuntansi dan perpajakan plants for accounting and taxation purposes in
pada tahun 2015 berdasarkan laporan penilai 2015 based on the appraisal report conducted by
yang dilakukan oleh Kantor Jasa Penilai Publik KJPP Iwan Bachron and Rekan, and recorded a
(KJPP) Iwan Bachron dan Rekan dan net difference in the power plants revaluation of
membukukan selisih bersih revaluasi pembangkit US$ 76,205,323 (net of final tax) as "Revaluation
listrik sebesar US$ 76.205.323 (setelah dikurangi increment in value of property, plant and
pajak final) sebagai "Selisih revaluasi aset tetap" equiptment" in the equity section.
pada bagian ekuitas.
Selanjutnya, revaluasi telah dilakukan sesuai Subsequently, revaluation has been performed in
dengan persyaratan PSAK 16 untuk aset tetap accordance with requirement of PSAK 16 for
yang dicatat pada nilai revaluasian. property and equipment carried at revalued
amounts.
Berdasarkan laporan penilaian yang dilakukan Based on appraisal report carried out by the KJPP
KJPP Iwan Bachron dan Rekan pada tahun 2019 Iwan Bachron and Partners in 2019 and 2017, the
dan 2017, nilai wajar aset pembangkit listrik pada fair value of power plant assets as of
tanggal 31 Desember 2019 dan 2017 masing- December 31, 2019 and 2017 amounted to
masing adalah sebesar US$ 238.303.144 dan US$ 238,303,144 and US$ 234,162,976,
US$ 234.162.976. Selisih antara nilai revaluasi respectively. The difference between the revalued
dengan nilai tercatat masing-masing sebesar amount and the carrying value of US$ 30,157,276
US$ 30.157.276 dan US$ 40.388.410 pada and US$ 40,388,410, respectively, as of
tanggal 31 Desember 2019 dan 2017 dicatat December 31, 2019 and 2017 was recorded as
sebagai "Selisih revaluasi aset tetap" pada bagian “Revaluation increment in value of property, plant
ekuitas. and equipment" in the equity section.
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Page 535
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Berdasarkan laporan penilaian terakhir yang Based on the latest appraisal report carried out by
dilakukan KJPP Iwan Bachron dan Rekan pada the KJPP Iwan Bachron and Partners in 2021, the
tahun 2021, nilai wajar aset pembangkit listrik fair value of power plant assets as of
pada tanggal 31 Desember 2021 adalah sebesar December 31, 2021 amounted to
US$ 223.447.950. Selisih antara nilai revaluasi US$ 223,447,950. The difference between the
dengan nilai tercatat sebesar US$ 13.445.162 revalued amount and the carrying value of
dicatat sebagai "Selisih revaluasi aset tetap" pada US$ 13,445,162 was recorded as “Revaluation
bagian ekuitas. increment in value of property, plant and
equipment" in the equity section.
Aset tetap Grup dengan nilai tercatat sebesar Property, plant and equipment of the Group
US$ 164.525.400 dan Rp 3.001.427.317.773 pada with carrying value of US$ 164,525,400 and
31 Desember 2023 dan US$ 152.901.158 dan Rp 3,001,427,317,773 as of December 31, 2023
Rp 1.813.210.998.721 pada tanggal dan US$ 152,901,158 and Rp 1,813,210,998,721
31 Desember 2022 digunakan sebagai jaminan as of December 31, 2022, respectively, are used
atas fasilitas kredit yang diperoleh Grup as collateral on loans obtained by the Group
(Catatan 19 dan 24). (Notes 19 and 24).
Beban penyusutan dialokasikan sebagai berikut: Depreciation expense was allocated as follows:
2023 2022
Beban pokok penjualan (Catatan 31) 148.659.602 189.800.083 Cost of revenues (Note 31)
Beban umum dan General and administrative
administrasi (Catatan 32) 8.411.672 8.295.937 expenses (Note 32)
Beban penjualan (Catatan 32) 3.809.288 3.439.092 Selling expenses (Note 32)
Jumlah 160.880.562 201.535.112 Total
Aset tetap (kecuali tanah) Grup diasuransikan The Group’s property, plant and equipment
kepada pihak berelasi (Catatan 36), dengan nilai (except land) are insured with related parties
pertanggungan sebesar US$ 213.857.280 dan (Note 36), with insurance coverage totalling
Rp 429.549.663.092 pada tanggal US$ 213,857,280 and Rp 429,549,663,092 as of
31 Desember 2023 dan US$ 212.696.050 dan December 31, 2023 and US$ 212,696,050 and
Rp 163.200.701.082 pada tanggal Rp 163,200,701,082 as of December 31, 2022
31 Desember 2022 dan kepada pihak ketiga and with third parties with insurance
dengan nilai pertanggungan sebesar coverage totalling US$ 289,228,943 and
US$ 289.228.943 dan Rp 4.265.879.020.230 pada Rp 4,265,879,020,230 as of December 31, 2023
tanggal 31 Desember 2023 dan US$ 205.371.950, and US$ 205,371,950, AUD 1,025,000,000 and
AUD 1.025.000.000 dan Rp 3.513.981.620.527 Rp 3,513,981,620,527 as of December 31, 2022.
pada tanggal 31 Desember 2022. Manajemen Management believes that the insurance
berpendapat bahwa nilai pertanggungan tersebut coverages are adequate to cover possible losses
cukup untuk menutup kemungkinan kerugian atas from the assets insured.
aset yang dipertanggungkan.
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Page 536
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
15. Aset Pertambangan 15. Mine Properties
Aset Pertambangan
Aset Aktivitas dari Kombinasi
Tambang dalam Pengupasan Bisnis/
Pengembangan/ Tambang pada Lapisan Tanah/ Mine Properties
Mines Under Tahap Produksi/ Stripping Activity from Business Jumlah/
Construction Producing Mines Asset Combination Total
Biaya perolehan pada tanggal 1 Januari 2022 146.767.929 121.889.495 140.896.883 194.948.993 604.503.300 Cost as of January 1, 2022
Akuisisi entitas anak 38.750.000 - 196.866.213 939.652.916 1.175.269.129 Acquisition of subsidiaries
Penambahan 22.870.587 - 28.098.193 - 50.968.780 Addition
Ditransfer ke tambang pada tahap produksi (85.967.511) 18.511 85.949.000 - - Transfer to producing mines
Foreign exchange differences arising
Selisih kurs penjabaran laporan keuangan (3.260.809) (1.286.103) 11.667.062 3.061.563 10.181.713 from financial statements translation
Biaya perolehan pada tanggal 31 Desember 2022 119.160.196 120.621.903 463.477.351 1.137.663.472 1.840.922.922 Cost as of December 31, 2022
Penambahan 54.146.232 - 17.913.489 - 72.059.721 Addition
Reklasifikasi 61.250.000 - (200.851.969) 139.601.969 - Reclassification
Penurunan nilai (974.667) - - - (974.667) Impairment
Pelepasan entitas anak (Catatan 1c) (138.303.556) (21.196.647) (118.255.804) (1.171.313.086) (1.449.069.093) Disposal of subsidiaries (Note 1c)
Foreign exchange differences arising
Selisih kurs penjabaran laporan keuangan 74.990 388.821 57.246 - 521.057 from financial statements translation
Biaya perolehan pada tanggal 31 Desember 2023 95.353.195 99.814.077 162.340.313 105.952.355 463.459.940 Cost as of December 31, 2023
Akumulasi amortisasi pada tanggal Accumulated amortization as of
1 Januari 2022 - (50.050.979) (100.150.275) (19.502.280) (169.703.534) January 1, 2022
Amortisasi tahun berjalan - (2.840.387) (26.373.758) (61.964.141) (91.178.286) Amortization during the year
Foreign exchange differences arising
Selisih kurs penjabaran laporan keuangan - 154.276 (3.786.713) 206.381 (3.426.056) from financial statements translation
Akumulasi amortisasi pada tanggal Accumulated amortization as of
31 Desember 2022 - (52.737.090) (130.310.746) (81.260.040) (264.307.876) December 31, 2022
Amortisasi tahun berjalan - (3.732.249) (54.249.683) (42.629.545) (100.611.477) Amortization during the year
Pelepasan entitas anak (Catatan 1c) - 9.995.210 48.338.650 118.564.384 176.898.244 Disposal of subsidiaries (Note 1c)
Foreign exchange differences arising
Selisih kurs penjabaran laporan keuangan - 75.478 352.767 (5.078) 423.167 from financial statements translation
Akumulasi amortisasi pada tanggal Accumulated amortization as of
31 Desember 2023 - (46.398.651) (135.869.012) (5.330.279) (187.597.942) December 31, 2023
Nilai tercatat pada tanggal 1 Januari 2022 146.767.929 71.838.516 40.746.608 175.446.713 434.799.766 Net book value as of January 1, 2022
Nilai tercatat pada tanggal 31 Desember 2022 119.160.196 67.884.813 333.166.605 1.056.403.432 1.576.615.046 Net book value as of December 31, 2022
Nilai tercatat pada tanggal 31 Desember 2023 95.353.195 53.415.426 26.471.301 100.622.076 275.861.998 Net book value as of December 31, 2023
Amortisasi aset pertambangan - tambang pada Amortization of mine properties - producing mines
tahap produksi dan aset aktivitas pengupasan and stripping activity asset are presented as part
lapisan tanah diakui sebagai bagian dari “Beban of "Cost of revenues" (Note 31).
pokok penjualan” (Catatan 31).
Amortisasi aset pertambangan - aset Amortization of mine properties - mine properties
pertambangan dari kombinasi bisnis diakui from business combinations are presented as part
sebagai bagian dari “Beban lain-lain - bersih” of “Other expense - net” in profit or loss.
dalam laba rugi.
16. Aset Biologis 16. Biological Assets
2023 2022
Saldo awal 9.059.300 7.376.000 Beginning balance
Penambahan biaya selama tahun berjalan 820.096 677.492 Cost incurred during the year
Pelepasan entitas anak (9.879.396) - Disposal of subsidiaries
Jumlah - 8.053.492 Total
Perubahan bersih nilai wajar dikurangi Net change in fair value less estimated
estimasi biaya jual - 1.005.808 costs to sell
Saldo akhir - 9.059.300 Ending balance
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
2022
(Hektar/Hectares ) (Dalam/In US$)
Existing plantation forest 10.393 9.048.300 Existing plantation forest
Utilisable natural forest 276 11.000 Utilisable natural forest
Jumlah 10.669 9.059.300 Total
Aset biologis terkait dengan perkebunan kayu, Biological assets related to timber plantation, the
terutama merupakan pohon Acacia mangium, majority of which are Acacia mangium, Jabon and
Jabon dan Sengon, dimana ketika menghasilkan Sengon trees, which when mature will be
akan dipanen berupa kayu dan diproses lebih harvested for timber and further processed into
lanjut menjadi produk seperti kayu gergajian dan products such as sawn logs and pulpwood. The
bubur kayu. Tanaman kayu tersebut memiliki umur trees have an average lifespan of up to 15 years
rata-rata hingga 15 tahun dan membutuhkan and take up to 6 to 7 years to reach the
waktu 6 sampai 7 tahun untuk menghasilkan. maturity for harvesting. The Group harvested
Grup menghasilkan sekitar 5.287 m3 kayu pada approximately 5,287 m3 of logs as of
tanggal 31 Desember 2022. December 31, 2022.
17. Aset Takberwujud 17. Intangible Assets
Mutasi piranti lunak sebagai berikut: The movement of software is as follows:
Disajikan Kembali/
As Restated
(Catatan/Note 43)
2023 2022
Harga perolehan Costs
Saldo awal 18.476.432 18.208.344 Beginning balance
Penambahan 4.249.995 406.438 Additions
Pengurangan - (2.759) Deduction
Foreign exchange differences arising from
Selisih kurs penjabaran laporan keuangan 32.096 (135.591) financial statement translation
Jumlah 22.758.523 18.476.432 Total
Akumulasi amortisasi Accumulated amortization
Saldo awal 6.796.653 4.782.155 Beginning balance
Amortisasi 2.211.100 2.104.253 Amortization
Pengurangan - (2.759) Deduction
Foreign exchange differences arising from
Selisih kurs penjabaran laporan keuangan 18.152 (86.996) financial statement translation
Jumlah 9.025.905 6.796.653 Total
Bersih 13.732.618 11.679.779 Net
Beban amortisasi piranti lunak dicatat sebagai Amortization expense is recorded as part of “Cost
bagian “Beban pokok penjualan” (Catatan 31) dan of revenues” (Note 31) and “Operating expenses”
“Beban usaha” (Catatan 32). (Note 32).
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Page 538
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
18. Aset Tidak Lancar Lain-lain 18. Other Noncurrent Assets
Disajikan Kembali/
As Restated
(Catatan/Note 43)
2023 2022
Uang muka pembelian aset tetap Advances for purchase of property, plant
dan kontraktor 44.884.372 10.048.089 and equipment and construction
Uang muka pembelian batubara 21.512.026 21.081.265 Advances for purchase of coal
Dana yang dibatasi pencairannya 20.623.105 31.523.650 Restricted funds
Uang jaminan 13.788.547 25.408.233 Security deposits
Ijin konsesi perhutanan - bersih - 9.174.285 Forest concesssion license - net
Lain-lain 3.945.076 9.249.509 Others
Jumlah 104.753.126 106.485.031 Subtotal
Cadangan kerugian penurunan nilai - (57.444) Allowance for impairment
Jumlah 104.753.126 106.427.587 Total
Mutasi ijin konsesi perhutanan sebagai berikut: The movement of forest concession license is as
follows:
Disajikan Kembali/
As Restated
(Catatan/Note 43)
2023 2022
Harga perolehan Costs
Saldo awal 13.046.000 13.046.000 Beginning balance
Pelepasan entitas anak (13.046.000) - Disposal of subsidiaries
Jumlah - 13.046.000 Total
Akumulasi amortisasi Accumulated amortization
Saldo awal 3.871.715 3.366.709 Beginning balance
Amortisasi 294.588 505.006 Amortization
Pelepasan entitas anak (4.166.303) - Disposal of subsidiaries
Jumlah - 3.871.715 Total
Bersih - 9.174.285 Net
Izin konsesi perhutanan dimiliki oleh HRB, entitas Forest concession license is owned by HRB,
anak Perusahaan melalui GEAR. a subsidiary of the Company through GEAR.
Grup mempunyai ijin konsesi perhutanan seluas The Group owns forestry concession rights of
247.713 hektar, yang mencakup 14.227 hektar 247,713 hectares, which includes 14,227 hectares
hak pinjam pakai lahan. Ijin konsesi perhutanan of land rent-use rights. Forest concession license
memiliki sisa manfaat konsesi 19 tahun pada has a remaining concession period of 19 years as
tanggal 31 Desember 2022. of December 31, 2022.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
19. Utang Bank dan Lembaga Keuangan Jangka 19. Short-term Loans from Banks and Financial
Pendek Institution
2023 2022
Rupiah (Catatan 37) Rupiah (Note 37)
PT Bank Rakyat Indonesia (Persero) Tbk 58.218.734 - PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 41.417.251 - PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk 38.826.039 - PT Bank Negara Indonesia (Persero) Tbk
PT Bank Central Asia Tbk 4.339.647 81.428 PT Bank Central Asia Tbk
PT Bank Danamon Indonesia Tbk 3.324.543 3.326.626 PT Bank Danamon Indonesia Tbk
Jumlah 146.126.214 3.408.054 Subtotal
Dolar Amerika Serikat U.S. Dollar
PT Bank Mandiri (Persero) Tbk 110.000.000 31.000.000 PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk 1.908.066 16.067.652 PT Bank Central Asia Tbk
Jumlah 111.908.066 47.067.652 Subtotal
Dolar Australia (Catatan 37) Australian Dollar (Note 37)
Clearmatch Originate Pty. Ltd. - 3.981.509 Clearmatch Originate Pty. Ltd.
Jumlah 258.034.280 54.457.215 Total
Suku bunga rata-rata per tahun: Average interest rates per annum:
Rupiah 0,35% - 11,00% 5,25% - 8,00% Rupiah
Dolar Amerika Serikat 5,50% - 7,50% 4,75% - 5,50% U.S. Dollar
Dolar Australia - 1,11% Australian Dollar
PT Bank Danamon Indonesia Tbk (DANAMON) PT Bank Danamon Indonesia Tbk (DANAMON)
Pada tanggal 12 Juli 2013, GEM, entitas anak, On July 12, 2013, GEM, a subsidiary, obtained an
memperoleh fasilitas pinjaman Omnibus Trade Omnibus Trade Non-Cash Backed loan facility
Non-Cash Backed dari DANAMON dengan jumlah from DANAMON with a maximum amount of
maksimum sebesar US$ 5.000.000, yang berlaku US$ 5,000,000, which is valid until July 12, 2014.
sampai dengan 12 Juli 2014. Fasilitas ini dapat This facility can be used with (sub-limit) Trade
dipergunakan secara bersama-sama (sub-limit) Cash (Funded) loan facility in the form of
dalam bentuk fasilitas pinjaman Trade Cash Pre-Shipment Financing (PSF) with a maximum
(Funded) berupa Fasilitas Pre-Shipment Financing amount of US$ 5,000,000 and Open Account
(PSF) dengan jumlah pokok maksimum sebesar Financing (OAF) Buyer and Seller facility with a
US$ 5.000.000 dan Fasilitas Open Account maximum amount of US$ 5,000,000. The
Financing (OAF) Buyer dan Seller dengan jumlah repayment period for PSF and OAF facilities is a
pokok maksimum sebesar US$ 5.000.000. maximum of ninety (90) days.
Tenor untuk fasilitas PSF dan OAF maksimum
90 (sembilan puluh) hari.
Berdasarkan Amendemen terhadap Perjanjian Based on the Amendment to Omnibus Trade
Pemberian Fasilitas Omnibus Trade Finance Finance Facility Agreement dated July 3, 2014,
tanggal 3 Juli 2014, DANAMON dan GEM, entitas DANAMON and GEM, a subsidiary, agreed that
anak, setuju bahwa atas fasilitas Omnibus Trade the Omnibus Trade Non-Cash Backed facility can
Non-Cash Backed dapat digunakan (sub-limit) be used (sub-limit) by RCI, a subsidiary. Based on
oleh RCI, entitas anak. Berdasarkan Amandemen the Amendment to Omnibus Trade Finance
Perjanjian Fasilitas Omnibus Trade Finance Facility Agreement dated June 13, 2022, the term
tanggal 13 Juni 2022, jangka waktu fasilitas ini of the facility has been extended until
diperpanjang sampai dengan 17 Maret 2023. March 17, 2023. Based on the latest amendment,
Berdasarkan amendemen terakhir, jangka waktu the term of the facility has been extended until
fasilitas ini diperpanjang sampai dengan tanggal March 17, 2024. As at the date of completion of
17 Maret 2024. Sampai dengan tanggal these consolidated financial statements, the loan
penyelesaian laporan keuangan konsolidasian, extension is still in process.
perpanjangan pinjaman ini masih dalam proses.
Fasilitas pinjaman ini dijamin dengan piutang This loan facility is secured by trade
dan/atau persediaan dengan nilai penjaminan accounts receivables and/or inventories with a
sekurang-kurangnya sebesar US$ 11.000.000 dan minimum amount of US$ 11,000,000 and a margin
margin deposit maksimum sebesar deposit maximum amount of US$ 5,000,000
US$ 5.000.000 (Catatan 6 dan 8). (Notes 6 and 8).
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Page 540
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pinjaman ini mewajibkan Peminjam untuk This loan requires the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Selama tahun 2023, RCI melakukan pembayaran During 2023, RCI made payments of loan facility
fasilitas pinjaman sebesar US$ 18.130.221. totaling to US$ 18,130,221.
Saldo pinjaman kepada DANAMON pada tanggal The outstanding loan to DANAMON as of
31 Desember 2023 dan 2022 masing-masing December 31, 2023 and 2022 amounted to
sebesar US$ 3.324.543 dan US$ 3.326.626. US$ 3,324,543 dan US$ 3,326,626, respectively.
PT Bank Mandiri (Persero) Tbk (MANDIRI) PT Bank Mandiri (Persero) Tbk (MANDIRI)
Perusahaan The Company
Pada tanggal 8 Desember 2021, Perusahaan On December 8, 2021, the Company has signed a
menandatangani perjanjian kredit modal kerja working capital loan agreement with MANDIRI with
dengan MANDIRI, dengan limit fasilitas sampai a facility limit up to US$ 13,500,000. This facility is
dengan US$ 13.500.000. Fasilitas tersebut valid for twelve (12) months, and secured, among
memiliki jangka waktu 12 (dua belas) bulan dan others, by the Company’s assets.
dijamin antara lain dengan aset Perusahaan.
Pada tanggal 30 November 2022, Perusahaan On November 30, 2022, the Company has signed
menandatangani perjanjian fasilitas non-cash a non-cash loan agreement with MANDIRI with a
loan dengan MANDIRI, dengan limit sebesar facility limit up to US$ 19,500,000. This facility is
US$ 19.500.000. Fasilitas tersebut berlaku sampai valid until November 7, 2023, and used, among
dengan 7 November 2023 dan digunakan antara others, to support the business activities of the
lain untuk mendukung kegiatan usaha Company and its subsidiaries. On November 8,
Perusahaan dan entitas anak. Pada tanggal 2023, this facility has been extended until
8 November 2023, fasilitas ini diperpanjang November 7, 2024.
sampai dengan 7 November 2024.
Saldo pinjaman Perusahaan kepada The Company’s outstanding loan to MANDIRI as
MANDIRI pada tanggal 31 Desember 2023 dan of December 31, 2023 and 2022 amounted to nil.
2022 sebesar nihil.
GEM, BORNEO, KIM, BSL dan RCI GEM, BORNEO, KIM, BSL and RCI
Pada tanggal 22 Juni 2017, GEM, BORNEO dan On June 22, 2017, GEM, BORNEO and KIM,
KIM, entitas-entitas anak, menandatangani subsidiaries, signed a credit agreement facility
perjanjian fasilitas kredit dari MANDIRI sebesar from MANDIRI for US$ 35,000,000, which is valid
US$ 35.000.000, yang berlaku sampai dengan until June 21, 2018.
21 Juni 2018.
Berdasarkan Adendum I tanggal 7 Juni 2018, Based on Addendum I dated June 7, 2018, the
perjanjian fasilitas kredit diperpanjang sampai term of the credit facility agreement has been
dengan 21 Juni 2019. extended until June 21, 2019.
Berdasarkan Adendum II tanggal 22 Juni 2019, Based on Addendum II dated June 22, 2019,
perjanjian kredit diperpanjang sampai dengan the term of the credit facility agreement has been
21 Juni 2020. extended until June 21, 2020.
Berdasarkan Adendum III tanggal Based on Addendum III dated September 25,
25 September 2019, perjanjian kredit menjadi 2019, the credit facility agreement has become
cross collateral dan cross default dengan cross collateral and cross default with the Term
Perjanjian Berjangka. Loan Facility.
Berdasarkan Adendum IV tanggal Based on Addendum IV dated November 12,
12 November 2019, BSL menjadi debitur 2019, BSL becomes an additional debtor with
tambahan bersama dengan GEM, BORNEO dan GEM, BORNEO and KIM, subsidiaries, in this
KIM, entitas-entitas anak, dalam fasilitas ini. facility.
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Page 541
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Berdasarkan Adendum V tanggal 19 Juni 2020, Based on Addendum V dated June 19, 2020, the
perjanjian fasilitas kredit diperpanjang sampai credit facility agreement has been extended until
dengan 21 Juni 2021. Limit fasilitas kredit June 21, 2021. Credit facility’s limit increased
bertambah dan dibagi menjadi 2 yaitu Tranche A and divided into Tranche A with a limit of
dengan limit US$ 35.000.000 dan Tranche B US$ 35,000,000 and Tranche B with a limit of
dengan limit US$ 29.500.000. US$ 29,500,000.
Berdasarkan Adendum VII tanggal 18 Juni 2021, Based on Addendum VII dated June 18, 2021,
perjanjian fasilitas kredit diperpanjang sampai the credit facility agreement has been extended
dengan 21 Juni 2022. until June 21, 2022.
Berdasarkan Adendum VIII tanggal 20 Juni 2022, Based on Addendum VIII dated June 20, 2022,
perjanjian fasilitas kredit diperpanjang sampai the credit facility agreement has been extended
dengan 21 Juni 2023 dan perjanjian kredit menjadi until June 21, 2023 and this credit agreement has
cross collateral dan cross default dengan become cross collateral and cross default with
Perjanjian Berjangka II. Term Loan II.
Pada tanggal 6 Februari 2023, BSL, entitas anak, On February 6, 2023, BSL, a subsidiary, submitted
mengajukan surat permohonan pelunasan fasilitas letter of application for repayment of Tranche A
kredit Tranche A kepada MANDIRI sebesar credit facility to MANDIRI amounting to
US$ 22.500.000 yang telah dibayarkan pada US$ 22,500,000 that was paid on
tanggal 10 Februari 2023. February 10, 2023.
Jaminan untuk fasilitas ini adalah piutang usaha The collaterals for this loan include certain trade
(Catatan 6), aset tetap (Catatan 14) tertentu yang accounts receivable (Note 6), property, plant and
dimiliki oleh GEM Grup dan gadai saham. equipment (Note 14) of GEM Group and pledge of
shares.
Selama tahun 2023, BSL melakukan pembayaran During 2023, BSL made payments totaling to
fasilitas pinjaman sebesar US$ 31.000.000. US$ 31,000,000.
Pada tanggal 11 Agustus 2023, fasilitas ini telah On August 11, 2023, this facility has been paid.
dilunasi.
Pada tanggal 31 Juli 2023, berdasarkan As of July 31, 2023, based on the
Akta Perjanjian Kredit Sindikasi Deed of Syndicated Loan Agreement
No. WCO.KP/1119/TLN/2023 No. 208, MANDIRI, No. WCO.KP/1119/TLN/2023 No. 208, MANDIRI,
GEM, BORNEO, BSL, KIM dan RCI, menyetujui GEM, BORNEO, BSL, KIM and RCI, agree on
jenis dan batasan pinjaman, sebagai berikut: type and limit of the facility, as follows:
a. Tranche A - Term Loan maksimum
US$ 50.000.000; a. Tranche A - Term Loan maximum
b. Tranche B - Term Loan Revolving maksimum US$ 50,000,000;
US$ 110.000.000; dan b. Tranche B - Term Loan Revolving maximum
c. Fasilitas Accordion maksimum US$ 110,000,000; and
US$ 20.000.000. c. Accordion facility maximum US$ 20,000,000.
Saldo pinjaman GEM, BORNEO, KIM, The outstanding loan of GEM, BORNEO, KIM,
BSL dan RCI kepada MANDIRI pada tanggal BSL and RCI to MANDIRI as of December 31,
31 Desember 2023 adalah sebesar 2023 amounted to US$ 110,000,000.
US$ 110.000.000.
BORNEO dan BSL BORNEO and BSL
Pada tanggal 20 Oktober 2023, BORNEO dan On October 20, 2023, BORNEO and BSL,
BSL, entitas-entitas anak, menandatangani subsidiaries, signed a Working Capital Facility
fasilitas Kredit Modal Kerja dari MANDIRI dengan from MANDIRI, with a limit up to
plafon masing-masing sampai dengan sebesar Rp 2,050,000,000,000 and Rp 150,000,000,000,
Rp 2.050.000.000.000 dan Rp 150.000.000.000 respectively for one (1) year period.
untuk jangka waktu 1 (satu) tahun.
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Page 542
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pinjaman ini tidak mewajibkan Peminjam untuk This loan do not require the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Saldo pinjaman BORNEO dan BSL kepada The outstanding loan of BORNEO and BSL to
MANDIRI pada tanggal 31 Desember 2023 adalah MANDIRI as of December 31, 2023 amounted to
sebesar US$ 41.417.251. US$ 41,417,251.
PT Bank Rakyat Indonesia (Persero) Tbk (BRI) PT Bank Rakyat Indonesia (Persero) Tbk (BRI)
Pada tanggal 26 September 2023, BORNEO dan On September 26, 2023, BORNEO and BSL,
BSL, entitas-entitas anak, memperoleh fasilitas subsidiaries, obtained a Capital Working Loan
pinjaman Kredit Modal Kerja Cash Collateral Cash Collateral, with a limit up to
dengan plafon masing-masing sampai dengan Rp 2,200,000,000,000 and Rp 225,000,000,000,
sebesar Rp 2.200.000.000.000 dan respectively, for one (1) year period.
Rp 225.000.000.000 untuk jangka waktu 1 (satu)
tahun.
Pinjaman ini tidak mewajibkan Peminjam untuk This loan do not require the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Saldo pinjaman kepada BRI pada tanggal The outstanding loan to BRI as of December 31,
31 Desember 2023 adalah sebesar 2023 amounted to US$ 58,218,734.
US$ 58.218.734.
PT Bank Central Asia Tbk (BCA) PT Bank Central Asia Tbk (BCA)
Pada tanggal 25 Oktober 2021, RKN On October 25, 2021, RKN signed a financing
menandatangani perjanjian fasilitas pembiayaan facility agreement with BCA, with a limit up to
dengan BCA, dengan plafon sampai dengan US$ 40,000,000 for one (1) year period. This
sebesar US$ 40.000.000 untuk jangka waktu financing is secured, among others, by the RKN’s
1 (satu) tahun. Pinjaman ini dijamin antara lain assets. On January 11, 2023, Time Loan and Multi
dengan aset RKN. Pada tanggal Credit Facility financing facilities agreement has
11 Januari 2023, perjanjian fasilitas Time Loan been extended until October 25, 2024 with a limit
dan Kredit Multi Fasilitas diperpanjang sampai amounted to US$ 60,000,000.
dengan 25 Oktober 2024 dengan plafon sebesar
US$ 60.000.000.
Pinjaman ini mewajibkan Peminjam untuk This loan requires the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Saldo pinjaman kepada BCA pada tanggal The outstanding loan to BCA as of December 31,
31 Desember 2023 dan 2022 masing-masing 2023 and 2022 amounted to US$ 6,247,713 and
sebesar US$ 6.247.713 dan US$ 16.149.080. US$ 16,149,080, respectively.
PT Bank Negara Indonesia (Persero) Tbk (BNI) PT Bank Negara Indonesia (Persero) Tbk (BNI)
Pada tanggal 24 November 2023, BORNEO dan On November 24, 2023, BORNEO and BSL,
BSL, entitas-entitas anak, dan BNI, subsidiaries, and BNI signed a Working Capital
menandatangani fasilitas Kredit Modal Kerja Facility, with a limit up to Rp 1,950,000,000,000
dengan plafon masing-masing sampai and Rp 225,000,000,000, respectively, for one (1)
dengan sebesar Rp 1.950.000.000.000 dan year period.
Rp 225.000.000.000 untuk jangka waktu 1 (satu)
tahun.
Pinjaman ini tidak mewajibkan Peminjam untuk This loan do not require the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Saldo pinjaman kepada BNI pada tanggal The outstanding loan to BNI as of December 31,
31 Desember 2023 sebesar US$ 38.826.039. 2023 amounted to US$ 38,826,039.
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Page 543
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Clearmatch Originate Pty. Ltd. Clearmatch Originate Pty. Ltd.
Pada tanggal 10 Mei 2022, Stanmore, entitas On May 10, 2022, Stanmore, a subsidiary, entered
anak, menandatangani perjanjian jangka pendek into a short-term agreement to finance annual
untuk pembiayaan premi asuransi tahunan untuk insurance premiums of its subsidiaries for
entitas anaknya periode yang berakhir pada the period ended February 3, 2023. On May 18,
3 Februari 2023. Pada tanggal 18 Mei 2023, 2023, short-term agreement has been extended
perjanjian jangka pendek diperpanjang sampai untIl February 3, 2024. As of December 31, 2022,
dengan 3 Februari 2024. Pada tanggal the outstanding amount under the insurance
31 Desember 2022, jumlah terutang pendanaan premium funding is AUD 5,919,574 (equivalent to
premi asuransi adalah sebesar AUD 5.919.574 US$ 3,981,509).
(setara US$ 3.981.509).
Pada tanggal 10 Agustus 2023, sehubungan On August 10, 2023, upon disposal of GEAR, loan
dengan pelepasan GEAR, pinjaman dalam in Clearmatch Originate Pty. Ltd. is no longer
Clearmatch Originate Pty. Ltd. tidak consolidated to the Company’s financial statement
dikonsolidasikan lagi ke dalam laporan keuangan (Note 1c).
Perusahaan (Catatan 1c).
Pemenuhan Persyaratan Pinjaman Compliance with Loan Covenant
Sesuai dengan ketentuan dalam perjanjian kredit, In accordance with the loan agreements, the
Grup diharuskan untuk menjaga beberapa Group are required to maintain certain financial
rasio keuangan tertentu. Pada tanggal ratio. As of December 31, 2023 and 2022, the
31 Desember 2023 dan 2022, Grup telah Group are in compliance with the related terms
memenuhi persyaratan dan ketentuan tersebut. and conditions.
20. Utang Usaha 20. Trade Accounts Payable
Akun ini merupakan utang Grup kepada pemasok This account consists of the Group’s payable to
dan kontraktor sehubungan dengan kegiatan suppliers and contractors in relation to Group’s
operasional Grup, dengan rincian sebagai berikut: operations, with details as follows:
a. Berdasarkan Pemasok/Kontraktor a. By Supplier/Contractor
2023 2022
Pihak berelasi (Catatan 36) 5.051.268 15.074.131 Related parties (Note 36)
Pihak ketiga Third parties
PT Putra Perkasa Abadi 102.652.567 83.347.580 PT Putra Perkasa Abadi
PT Cipta Kridatama 47.598.656 23.265.273 PT Cipta Kridatama
PT Saptaindra Sejati 28.271.340 22.061.723 PT Saptaindra Sejati
PT Dian Ciptamas Agung 25.630.287 12.645.814 PT Dian Ciptamas Agung
PT Omega Minerba Gan 12.467.764 - PT Omega Minerba Gan
PT Energi Sinar Tambang 11.331.614 8.381.419 PT Energi Sinar Tambang
PT Berkat Nusantara Indah 8.644.633 13.167.633 PT Berkat Nusantara Indah
PT Toudano Mandiri Abadi 7.217.826 3.857.204 PT Toudano Mandiri Abadi
PT Gerak Bangun Utama 4.573.732 7.264.739 PT Gerak Bangun Utama
HSE Mining Pty. Ltd. - 11.946.762 HSE Mining Pty. Ltd.
PT Petrokimia Gresik - 8.178.688 PT Petrokimia Gresik
PT Aman Langgeng Sentosa - 7.784.551 PT Aman Langgeng Sentosa
Corrigo Fertilizers FZ-LLC - 6.189.934 Corrigo Fertilizers FZ-LLC
Orica Australia Pty. Ltd. - 5.926.213 Orica Australia Pty. Ltd.
Lain-lain (masing-masing kurang
dari US$ 5.000.000) 110.938.336 147.748.309 Others (less than US$ 5,000,000 each)
Jumlah 359.326.755 361.765.842 Subtotal
Jumlah 364.378.023 376.839.973 Total
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Page 544
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
b. Berdasarkan Umur b. By Age
Analisa umur utang usaha dihitung dari The aging analysis of trade accounts
tanggal faktur adalah sebagai berikut: payable from the date of invoice follows:
2023 2022
Belum jatuh tempo 229.952.200 248.572.701 Not yet due
Jatuh tempo: Due date:
Kurang dari 1 bulan 99.820.099 71.126.526 Less than 1 month
1 bulan - 2 bulan 7.261.484 30.928.966 1 month - 2 months
2 bulan - 3 bulan 3.176.797 5.648.874 2 months - 3 months
Lebih dari 3 bulan 24.167.443 20.562.906 More than 3 months
Jumlah 364.378.023 376.839.973 Total
c. Berdasarkan Mata Uang c. By Currency
2023 2022
Rupiah (Catatan 37) 274.828.674 229.506.178 Rupiah (Note 37)
Dolar Amerika Serikat 86.554.622 80.464.897 U.S. Dollar
Yuan Cina (Catatan 37) 2.985.954 3.505.372 China Yuan (Note 37)
Dolar Singapura (Catatan 37) 8.773 9.055 Singapore Dollar (Note 37)
Dolar Australia (Catatan 37) - 63.327.533 Australian Dollar (Note 37)
Yen Jepang (Catatan 37) - 18.675 Japan Yen (Note 37)
Poundsterling (Catatan 37) - 8.263 Great Britain Poundsterling (Note 37)
Jumlah 364.378.023 376.839.973 Total
21. Utang Lain-lain 21. Other Accounts Payable
2023 2022
Pihak berelasi (Catatan 36) Related parties (Note 36)
Jangka pendek 223.776 494.546 Current
Pihak ketiga Third parties
Jangka pendek Current
Utang kontraktor 41.956.435 18.224.205 Contractor payable
Utang dividen - 995.359 Dividend payable
Imbalan kontijensi - Contigent consideration -
royalti pemasok - 986.853 vendor royalties
Lain-lain 19.618.531 53.852.604 Others
Jumlah 61.574.966 74.059.021 Subtotal
Jangka panjang Noncurrent
Imbalan kontijensi - Contigent consideration -
royalti pemasok - 147.242.362 vendor royalties
Lain-lain 99.302 846.652 Others
Jumlah 99.302 148.089.014 Subtotal
Jumlah 61.674.268 222.148.035 Total
Jumlah 61.898.044 222.642.581 Total
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Page 545
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
22. Utang Pajak 22. Taxes Payable
2023 2022
Pajak Penghasilan Badan 207.341 250.642.900 Corporate Income Tax
Pajak Penghasilan Income Taxes
Pasal 4(2) 2.329.099 522.412 Article 4(2)
Pasal 15 169.551 178.977 Article 15
Pasal 21 824.650 1.348.652 Article 21
Pasal 22 44.874 660.564 Article 22
Pasal 23 4.549.785 2.423.797 Article 23
Pasal 25 693.762 - Article 25
Pasal 26 11.032 6.019 Article 26
Pajak Pertambahan Nilai - bersih 3.122.208 3.645.969 Value Added Tax - net
Jumlah 11.952.302 259.429.290 Total
Besarnya pajak yang terutang ditetapkan The tax returns filed are based on the Company
berdasarkan perhitungan pajak yang dilakukan and its subsidiaries own calculation of tax
sendiri oleh Perusahaan dan entitas anak yang liabilities (self-assessment). The tax authorities
bersangkutan (self-assessment). Kantor Pajak may conduct a tax audit on the Company and its
dapat melakukan pemeriksaan atas perhitungan subsidiaries within a certain period based on the
pajak tersebut sebagaimana ditetapkan dalam Law of General Provision and Administration of
Undang-Undang mengenai Ketentuan Umum dan Taxation.
Tata Cara Perpajakan.
23. Beban Akrual 23. Accrued Expenses
2023 2022
Pemeliharaan dan perbaikan 9.605.013 9.594.204 Repair and maintenance
Beban area tambang 8.836.778 148.554.550 Site expenses
Gaji 2.797.821 34.707.155 Salaries
Asuransi 2.542.936 1.356.559 Insurance
Bunga 1.512.858 4.026.531 Interest
Penggarapan lahan 1.059.067 1.037.860 Land exploitation
Royalti 859.554 81.657.387 Royalty
Jasa profesional 734.982 53.000.477 Professional fee
Cadangan penutupan tambang 684.879 4.176.176 Provision mine closure
Lain-lain 14.102.459 43.906.586 Others
Jumlah 42.736.347 382.017.485 Total
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Page 546
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
24. Liabilitas Jangka Panjang 24. Long-term Liabilities
a. Utang Bank dan Lembaga Keuangan a. Long-term Loans from Banks and
Jangka Panjang Financial Institutions
2023 2022
Pihak ketiga Third parties
Rupiah (Catatan 37) Rupiah (Note 37)
PT Bank Central Asia Tbk 145.652.779 - PT Bank Central Asia Tbk
PT Sarana Multi Infrastruktur (Persero) 58.250.649 25.299.854 PT Sarana Multi Infrastruktur (Persero)
PT Bank Syariah Indonesia Tbk 57.955.888 25.264.214 PT Bank Syariah Indonesia Tbk
PT Indonesia Infrastructure Finance 36.974.572 36.234.187 PT Indonesia Infrastructure Finance
PT Bank Mandiri (Persero) Tbk 32.433.835 - PT Bank Mandiri (Persero) Tbk
PT Bank Mega Tbk - 15.993.897 PT Bank Mega Tbk
Jumlah 331.267.723 102.792.152 Total
Biaya transaksi yang belum
diamortisasi (3.381.434) (920.392) Unamortized transaction costs
Bersih 327.886.289 101.871.760 Net
Dolar Amerika Serikat U.S. Dollar
PT Bank Mandiri (Persero) Tbk 163.150.000 238.828.832 PT Bank Mandiri (Persero) Tbk
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia 1906 Tbk 18.350.000 12.000.000 Indonesia 1906 Tbk
PT Bank Central Asia Tbk 18.000.000 - PT Bank Central Asia Tbk
PT Sarana Multi Infrastruktur (Persero) 17.550.000 21.060.000 PT Sarana Multi Infrastruktur (Persero)
PT Bank Permata Tbk 3.016.662 6.636.666 PT Bank Permata Tbk
Global Loan Agency Services Global Loan Agency Services
Australia Pty. Ltd. - 615.000.000 Australia Pty. Ltd.
Jumlah 220.066.662 893.525.498 Total
Biaya transaksi yang belum
diamortisasi (3.080.819) (21.801.808) Unamortized transaction costs
Bersih 216.985.843 871.723.690 Net
Jumlah 544.872.132 973.595.450 Total
Dikurangi bagian yang akan jatuh
tempo dalam satu tahun Less current portion
PT Bank Mandiri (Persero) Tbk 24.594.127 53.958.204 PT Bank Mandiri (Persero) Tbk
PT Sarana Multi Infrastruktur (Persero) 21.544.149 3.510.000 PT Sarana Multi Infrastruktur (Persero)
PT Bank Central Asia Tbk 16.143.363 - PT Bank Central Asia Tbk
PT Bank Permata Tbk 3.016.662 3.620.004 PT Bank Permata Tbk
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia 1906 Tbk 2.752.500 12.000.000 Indonesia 1906 Tbk
PT Indonesia Infrastructure Finance 1.848.729 - PT Indonesia Infrastructure Finance
PT Bank Syariah Indonesia Tbk 1.152.863 763 PT Bank Syariah Indonesia Tbk
Global Loan Agency Services Global Loan Agency Services
Australia Pty. Ltd. - 285.668.187 Australia Pty. Ltd.
PT Bank Mega Tbk - 325.472 PT Bank Mega Tbk
Jumlah 71.052.393 359.082.630 Total
Biaya transaksi yang belum diamortisasi (1.499.099) (521.202) Unamortized transaction costs
Bersih 69.553.294 358.561.428 Net
Bagian yang akan jatuh tempo lebih
dari satu tahun 475.318.838 615.034.022 Long-term portion
Suku bunga rata-rata per tahun: Average interest rates per annum:
Rupiah 8,00% - 9,95% 8,50% - 10,50% Rupiah
Dolar Amerika Serikat 6,25% - 7,85% 4,75% - 11,50% U.S. Dollar
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Page 547
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Perjanjian Kredit Sindikasi PT Bank Syndicated Credit Agreement PT Bank
Central Asia Tbk (BCA), PT Bank Mandiri Central Asia Tbk (BCA), PT Bank Mandiri
(Persero) Tbk (MANDIRI), PT Bank (Persero) Tbk (MANDIRI), PT Bank
Syariah Indonesia Tbk (BSI), dan Syariah Indonesia Tbk (BSI), and
PT Sarana Multi Infrastruktur (Persero) PT Sarana Multi Infrastruktur (Persero)
(SMI) (SMI)
Pada tanggal 3 Juli 2023, EMR, entitas anak, On July 3, 2023, EMR, a subsidiary, signed a
menandatangani perjanjian kredit sindikasi syndicated credit agreement with
dari BCA, MANDIRI, BSI, dan SMI untuk BCA, MANDIRI, BSI, and SMI for a seven (7)
jangka waktu 7 (tujuh) tahun dengan years period with limit up to
plafon sampai dengan sebesar Rp 2,000,000,000,000 and an accordion
Rp 2.000.000.000.000 dan opsi akordeon option of Rp 1,000,000,000,000. This
sebesar Rp 1.000.000.000.000. Fasilitas ini financing is secured, among others, with the
dijamin antara lain dengan aset entitas anak. assets of the subsidiaries.
Pinjaman ini mewajibkan Peminjam untuk This loan requires the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Pada tanggal 31 Desember 2023, saldo As of December 31, 2023, the outstanding
pinjaman yang terutang dari fasilitas adalah balance of the facility amounted to
sebesar Rp 2.000.000.000.000 (setara Rp 2,000,000,000,000 (equivalent to
US$ 129.735.340). US$ 129,735,340).
PT Sarana Multi Infrastruktur (Persero) PT Sarana Multi Infrastruktur (Persero)
(SMI) (SMI)
Perusahaan The Company
Pada tanggal 10 Desember 2020, On December 10, 2020, the Company
Perusahaan menandatangani perjanjian signed a financing facility agreement with
fasilitas pembiayaan dengan SMI, dengan SMI, with a limit up to US$ 28,000,000 for
plafon sampai dengan sebesar four (4) year period. This financing is
US$ 28.000.000 untuk jangka waktu secured, among others, by the Company’s
4 (empat) tahun. Pinjaman ini dijamin asset. This loan has been fully paid on
dengan aset tetap Perusahaan. Pinjaman ini April 23, 2022.
telah dilunasi sepenuhnya pada tanggal
23 April 2022.
Pada tanggal 26 Agustus 2021, Perusahaan On August 26, 2021, the Company signed a
menandatangani perjanjian fasilitas financing facility agreement with SMI, with
pembiayaan dengan SMI, dengan plafon limit up to US$ 23,400,000, for a four (4)
sampai dengan sebesar US$ 23.400.000, year and nine (9) month period. This
untuk jangka waktu 4 (empat) tahun financing is secured, among others, by the
9 (sembilan) bulan. Fasilitas ini dijamin Company’s assets.
antara lain dengan aset Perusahaan.
Pinjaman ini mewajibkan Peminjam untuk This loan requires the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
saldo pinjaman yang terutang dari fasilitas outstanding balance of the facility amounted
masing-masing sebesar US$ 17.550.000 to US$ 17,550,000 and US$ 21,060,000,
dan US$ 21.060.000. Pinjaman ini telah respectively. This loan has been paid on
dilunasi pada Januari 2024 January 2024.
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Page 548
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
EMR EMR
Pada tanggal 19 Juli 2022, EMR, entitas On July 19, 2022, EMR, a subsidiary, signed
anak, menandatangani perjanjian fasilitas a financing facility agreement with SMI, with
pembiayaan dengan SMI, dengan a limit up to Rp 397,992,000,000 for a period
plafon sampai dengan sebesar of up to December 25, 2027. This financing
Rp 397.992.000.000 untuk jangka waktu is secured, among others, by EMR’s assets.
sampai dengan 25 Desember 2027.
Pinjaman ini dijamin dengan aset EMR.
Pinjaman ini mewajibkan Peminjam untuk This loan requires the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Pada tanggal 31 Desember 2023 dan 2022 As of December 31, 2023 and 2022, the
saldo pinjaman yang terutang dari fasilitas outstanding balance of the facility amounted
masing-masing sebesar Rp 397.992.000.000 to Rp 397,992,000,000 (equivalent to
(setara US$ 25.816.814) dan US$ 25,816,814) and Rp 397,992,000,000
Rp 397.992.000.000 (setara (equivalent to US$ 25,299,854), respectively.
US$ 25.299.854).
Perjanjian Kredit Sindikasi PT Bank Syndicated Credit Agreement PT Bank
Mandiri (Persero) Tbk (MANDIRI) dan Mandiri (Persero) Tbk (MANDIRI) and
PT Bank Woori Saudara Indonesia 1906 PT Bank Woori Saudara Indonesia 1906
Tbk (BWS) Tbk (BWS)
Pada tanggal 27 Desember 2023, On December 27, 2023, the Company signed
Perusahaan menandatangani perjanjian a term loan facility agreement with
fasilitas pinjaman berjangka dengan kreditur syndicated creditors consisting of MANDIRI
sindikasi yang terdiri dari MANDIRI dan BWS and BWS with a limit of up to
dengan plafon sampai dengan sebesar US$ 181,500,000. This facility is valid until
US$ 181.500.000. Fasilitas tersebut berlaku December 31, 2028. This loan facility is
sampai dengan 31 Desember 2028. Fasilitas secured by, among others, assets owned by
pinjaman ini dijamin antara lain dengan aset the Company.
Perusahaan.
Pinjaman ini mewajibkan Peminjam untuk This loan requires the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Pada tanggal 31 Desember 2023, saldo As of December 31, 2023, the outstanding
pinjaman yang terutang dari fasilitas adalah balance of the facility amounted to
sebesar US$ 181.500.000. US$ 181,500,000.
PT Bank Woori Saudara Indonesia 1906 PT Bank Woori Saudara Indonesia 1906
Tbk (BWS) Tbk (BWS)
Pada tanggal 29 Juni 2022, Perusahaan On June 29, 2022, the Company signed a
menandatangani perjanjian fasilitas general general financing revolving facility agreement
financing revolving dengan BWS, dengan with BWS, with a limit up to
plafon sampai dengan sebesar US$ 12,000,000 for a 36 month period.
US$ 12.000.000 untuk jangka waktu
36 bulan.
Pinjaman ini mewajibkan Peminjam untuk This loan requires the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Pada tanggal 31 Desember 2022, saldo As of December 31, 2022, the outstanding
pinjaman yang terutang dari fasilitas adalah balance of the facility amounted to
sebesar US$ 12.000.000. Pinjaman ini telah US$ 12,000,000. This loan has been paid on
dilunasi pada tanggal 27 Desember 2023. December 27, 2023.
- 108 -
Page 549
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
PT Bank Mandiri (Persero) Tbk (MANDIRI) PT Bank Mandiri (Persero) Tbk (MANDIRI)
Perusahaan The Company
Pada 9 Desember 2019, Perusahaan On December 9, 2019, the Company
memperoleh fasilitas Pinjaman Transaksi obtained Special Transaction Loan facility
Khusus dari MANDIRI dengan jumlah from MANDIRI with a maximum credit facility
maksimum sebesar US$ 223.500.000. of US$ 223,500,000. The loan principal
Jadwal pembayaran pokok pinjaman setiap repayment schedule is on a quarterly
triwulan mulai Juni 2020 sampai dengan basis from June 2020 until March 2024.
Maret 2024. Fasilitas pinjaman ini dijamin These loans are secured with the Company’s
dengan aset Perusahaan (Catatan 14). asset (Note 14).
Saldo pinjaman atas fasilitas pinjaman ini The outstanding loan as of December 31,
pada tanggal 31 Desember 2021 sebesar 2021 amounted to US$ 46,035,000. On
US$ 46.035.000. Pada tanggal January 20, 2022, Special Transaction Loan
20 Januari 2022, fasilitas Pinjaman facility from MANDIRI was fully paid.
Transaksi Khusus dari MANDIRI telah
dilunasi.
Pada tanggal 20 Januari 2022, Perusahaan On January 20, 2022, the Company signed a
menandatangani perjanjian fasilitas pinjaman term loan facility agreement with MANDIRI
berjangka dengan MANDIRI dan BWS and BWS with a limit up to US$ 150,000,000
dengan plafon sampai dengan sebesar for 60 month period. This loan is secured,
US$ 150.000.000 untuk jangka waktu among others, against assets of the
60 bulan. Fasilitas ini dijamin antara lain Company. This facility will be used, among
dengan aset Perusahaan. Fasilitas ini akan others, for the business development of the
digunakan antara lain untuk pengembangan Company and its subsidiaries.
usaha Perusahaan dan entitas anak.
Pinjaman ini mewajibkan Peminjam untuk This loan requires the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Pada tanggal 31 Desember 2022, saldo As of December 31, 2022, the outstanding
pinjaman yang terutang dari fasilitas adalah balance of the facility amounted to
sebesar US$ 142.500.000. Pinjaman US$ 142,500,000. This loan has been paid
ini telah dilunasi pada tanggal on December 29, 2023.
29 Desember 2023.
GEM dan BORNEO GEM and BORNEO
Pada tanggal 9 Agustus 2017, GEM On August 9, 2017, GEM and BORNEO,
dan BORNEO, entitas-entitas anak, subsidiaries, signed a credit facility
menandatangani perjanjian fasilitas kredit agreement “Special Transaction Loan I and
“Pinjaman Transaksi Khusus I dan II” (PTK I II” (PTK I and PTK II) from MANDIRI of
dan PTK II) dari MANDIRI masing-masing US$ 50,000,000 and US$ 65,000,000,
sebesar US$ 50.000.000 dan respectively. This facility is used for the
US$ 65.000.000. Fasilitas ini digunakan purpose of loan financing and for investment
untuk membiayai kembali pinjaman dan in property, plant and equipment. The term of
untuk investasi aset tetap. Jangka waktu this facility is seven (7) years.
fasilitas ini adalah selama 7 (tujuh) tahun.
Berdasarkan Adendum III tanggal Based on Addendum III dated
25 September 2019, masing-masing PTK I September 25, 2019, each PTK I and PTK II
dan PTK II menjadi cross collateral dan became cross collateral and cross default
cross default dengan Pinjaman Berjangka. with the Term Loan Facilities.
Jaminan untuk fasilitas ini adalah piutang The collaterals for this loan include certain
usaha (Catatan 6) dan aset tetap trade accounts receivable (Note 6) and
(Catatan 14) tertentu yang dimiliki oleh GEM property, plant and equipment (Note 14) of
Grup dan gadai saham. GEM Group and pledge of shares.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pinjaman Transaksi Khusus I Special Transaction Loan I
Pada tanggal 31 Desember 2022, saldo As of December 31, 2022, the outstanding
pinjaman yang terutang adalah sebesar loan balance amounted to US$ 14,450,000.
US$ 14.450.000. Pinjaman ini telah dilunasi This loan has been paid on August 11, 2023.
pada tanggal 11 Agustus 2023.
Pinjaman Transaksi Khusus II Special Transaction Loan II
Pada tanggal 31 Desember 2022, saldo As of December 31, 2022, the outstanding
pinjaman yang terutang adalah sebesar loan balance amounted to US$ 22,378,832.
US$ 22.378.832. Pinjaman ini telah dilunasi This loan has been paid on August 11, 2023.
pada tanggal 11 Agustus 2023.
Pinjaman Berjangka I Term Loan I
Pada tanggal 25 September 2019, GEM, On September 25, 2019, GEM, BORNEO
BORNEO dan BSL, entitas-entitas anak, and BSL, subsidiaries, signed a credit facility
menandatangani perjanjian fasilitas kredit “Term Loan” with MANDIRI of a maximum
“Pinjaman Berjangka” dengan MANDIRI US$ 32,000,000. This facility was used for
sebesar maksimum US$ 32.000.000. the purpose of repayment of existing facilities
Fasilitas ini digunakan untuk pelunasan BSL, a subsidiary, to ICICI Bank Limited,
fasilitas existing BSL, entitas anak, pada Bahrain Branch. This term loan has a term of
ICICI Bank Limited, Cabang Bahrain. Jangka five (5) years from the signing of the loan
waktu fasilitas ini adalah selama 5 (lima) agreement or until August 9, 2024
tahun sejak penandatanganan perjanjian (whichever is shorter).
kredit atau maksimal 9 Agustus 2024 (mana
yang lebih pendek).
Berdasarkan Adendum II tanggal Based on Addendum II dated June 20, 2022,
20 Juni 2022, perjanjian ini menjadi cross this agreement has become cross collateral
collateral dan cross default dengan Pinjaman and cross default with the Term Loan
Berjangka. Facilities.
Pada tanggal 31 Desember 2022, saldo As of December 31, 2022, the outstanding
pinjaman yang terutang adalah sebesar loan balance amounted to US$ 15,500,000.
US$ 15.500.000. Pinjaman ini telah dilunasi This loan has been paid on August 11, 2023.
pada tanggal 11 Agustus 2023.
Pinjaman Berjangka II Term Loan II
Pada tanggal 22 November 2021, On November 22, 2021, GEM and
GEM dan BORNEO, entitas-entitas anak, BORNEO, subsidiaries, signed a credit
menandatangani perjanjian fasilitas kredit facility “Term Loan II” with MANDIRI of a
“Pinjaman Berjangka II” dengan MANDIRI maximum of US$ 50,000,000. This facility
sebesar maksimum US$ 50.000.000. was used for general corporate purpose.
Fasilitas ini digunakan untuk penggunaan This facility has a term of five (5) years since
perusahaan pada umumnya. Jangka waktu the signing of the loan agreement or until
fasilitas ini adalah selama 5 (lima) tahun December 23, 2026 (whichever is shorter).
sejak penandatanganan perjanjian kredit
atau maksimal 23 Desember 2026 (mana
yang lebih pendek).
Pada tanggal 31 Desember 2022, saldo As of December 31, 2022, the outstanding
pinjaman yang terutang adalah sebesar loan balance amounted to US$ 44,000,000.
US$ 44.000.000. Pinjaman ini telah dilunasi This loan has been paid on August 11, 2023.
pada tanggal 11 Agustus 2023.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pada tanggal 14 Agustus 2023, berdasarkan As of August 14, 2023, based on Letter
Surat No. CBG.CB3/SMD2.1645/2023 No. CBG.CB3/SMD2.1645/2023 regarding
perihal Surat Keterangan Lunas PTK I, Payment Letter of PTK I, PTK II and Term
PTK II dan Pinjaman Berjangka atas nama Loan of GEM, BORNEO and BSL from
GEM, BORNEO dan BSL dari MANDIRI MANDIRI stated that as of August 11, 2023,
dinyatakan bahwa terhitung sejak tanggal there were no Credit Facility obligations or
11 Agustus 2023, tidak terdapat kewajiban were declared paid off and the Credit
Fasilitas Kredit atau dinyatakan lunas serta Agreement and all addendums were
Perjanjian Kredit beserta seluruh addendum- declared invalid.
adendumnya dinyatakan tidak berlaku.
PT Bank Permata Tbk (PERMATA) PT Bank Permata Tbk (PERMATA)
Pada tanggal 18 Juli 2019, MAL, entitas On July 18, 2019, MAL, a subsidiary, signed
anak, menandatangani perjanjian fasilitas a loan facility agreement with PERMATA
pinjaman dengan PERMATA dengan with a maximum loan of US$ 14,893,336,
jumlah maksimum pinjaman sebesar with a term of five (5) years. These loan
US$ 14.893.336, dengan jangka waktu facilities are collateralized by trade accounts
5 (lima) tahun. Pinjaman ini dijamin dengan receivable and pledge of shares.
piutang usaha dan gadai saham.
Pada tanggal 18 Juli 2019, BBEP, entitas On July 18, 2019, BBEP, a subsidiary, has
anak, menandatangani perjanjian fasilitas signed a loan facility agreement with
pinjaman dengan PERMATA dengan PERMATA with a maximum loan of
jumlah maksimum pinjaman sebesar US$ 2,000,000, with a term of five (5) years.
US$ 2.000.000, dengan jangka waktu These loan facilities are collateralized by
5 (lima) tahun. Pinjaman ini dijamin dengan trade accounts receivable and pledge of
piutang usaha dan gadai saham. shares.
Pinjaman ini mewajibkan Peminjam untuk This loan requires the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
saldo pinjaman MAL dan BBEP, entitas- outstanding balance of MAL and BBEP,
entitas anak, yang terutang dari fasilitas ini subsidiaries, from this facility amounted to
masing-masing sebesar US$ 3.016.662 dan US$ 3,016,662 and US$ 6,636,666,
US$ 6.636.666. respectively.
PT Indonesia Infrastructure Finance (IIF) PT Indonesia Infrastructure Finance (IIF)
Pada tanggal 18 Desember 2020, EMR, On December 18, 2020, EMR, a subsidiary,
entitas anak, memperoleh Fasilitas Pinjaman obtained a Senior Term Loan Facility of a
Berjangka Senior maksimum sebesar maximum Rp 773,000,000,000 from IIF for
Rp 773.000.000.000 dari IIF untuk pembelian the purchase of new share issued by IMI, a
saham baru yang diterbitkan IMI, entitas subsidiary, and to settle EMR’s shareholder
anak, dan melunasi pinjaman pemegang loan. The loan facility will be repaid
saham EMR. Fasilitas pinjaman tersebut di in seven (7) years. On June 27, 2023,
bayar dalam jangka waktu 7 (tujuh) tahun. this facility has been extended until
Pada tanggal 27 Juni 2023, fasilitas December 18, 2029. The loan is
ini diperpanjang sampai dengan collateralized by the Group’s assets, among
18 Desember 2029. Pinjaman ini dijamin others.
antara lain dengan aset Grup.
Pinjaman ini mewajibkan Peminjam untuk This loan requires the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
saldo pinjaman yang terutang masing- outstanding loan balance amounted to
masing sebesar Rp 570.000.000.000 (setara Rp 570,000,000,000 (equivalent to
US$ 36.974.572) dan Rp 570.000.000.000 US$ 36,974,572) and Rp 570,000,000,000
(setara US$ 36.234.187). (equivalent to US$ 36,234,187), respectively.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
PT Bank Mega Tbk (MEGA) PT Bank Mega Tbk (MEGA)
Pada tanggal 14 September 2021, SKS, On September 14, 2021, SKS, a subsidiary,
entitas anak, memperoleh fasilitas pinjaman obtained loan facilities from MEGA consisting
dari MEGA berupa fasilitas Kredit of a Term Loan (TL) with a maximum facility
Investasi (TL) maksimum sebesar amounted to Rp 156,000,000,000 with a term
Rp 156.000.000.000 dengan jangka waktu 8 of eight (8) years and a Fixed Loan (FL) with
(delapan) tahun dan Kredit Modal Kerja (FL) a maximum facility amounted to
maksimum sebesar Rp 100.000.000.000 Rp 100,000,000,000 with a term of ten (10)
dengan jangka waktu 10 (sepuluh) tahun. years. These loan facilities are collateralized
Pinjaman ini dijamin dengan piutang usaha, by trade accounts receivable, pledge of
gadai saham, dan jaminan perusahaan. shares, and corporate guarantee.
Pada tanggal 31 Desember 2022, saldo As of December 31, 2022, the outstanding
pinjaman yang terutang adalah loan balance amounted to
sebesar Rp 251.600.000.000 (setara Rp 251,600,000,000 (equivalent to
US$ 15.993.897). Pinjaman ini telah dilunasi US$ 15,993,897), respectively. This loan has
pada tanggal 1 November 2023. been paid on November 1, 2023.
PT Bank Syariah Indonesia Tbk (BSI) PT Bank Syariah Indonesia Tbk (BSI)
Pada tanggal 1 September 2021, EMR, On September 1, 2021, EMR, a subsidiary,
entitas anak, menandatangani Perjanjian signed a Line Facility Agreement term loan
Line Facility dengan BSI dengan plafon with BSI with a limit up to
sampai dengan sebesar Rp 400.000.000.000 Rp 400,000,000,000 for an eighty four (84)
untuk jangka waktu 84 (delapan puluh month period. This loan is secured with
empat) bulan. Fasilitas ini dijaminkan antara EMR’s assets.
lain dengan aset EMR.
Pinjaman ini mewajibkan Peminjam untuk This loan requires the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
saldo pinjaman yang terutang masing- outstanding loan balance amounted to
masing sebesar Rp 393.447.970.013 (setara Rp 393,447,970,013 (equivalent to
US$ 25.522.053) dan Rp 397.431.353.549 US$ 25,522,053) and Rp 397,431,353,549
(setara US$ 25.264.214). (equivalent to US$ 25,264,214), respectively.
Global Loan Agency Services Australia Global Loan Agency Services Australia
Pty. Ltd. Pty. Ltd.
Pada tanggal 7 Januari 2022, SMCH, entitas On January 7, 2022, SMCH, a subsidiary,
anak, menandatangani perjanjian entered into an Acquisition Financing
pendanaan akuisisi dengan Global Loan Agreement with Global Loan Agency
Agency Services Australia Pty. Ltd. untuk Services Australia Pty. Ltd. to finance the
membiayai transaksi pembelian saham purchase of Dampier’s shares by SMCH
Dampier oleh SMCH sebesar amounted to US$ 625,000,000 and will
US$ 625.000.000 dan akan jatuh tempo mature in five (5) years.
dalam waktu 5 (lima) tahun.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
saldo pinjaman yang terutang masing- outstanding loan balance amounted to nil
masing sebesar nihil dan US$ 615.000.000. and US$ 615,000,000, respectively.
Pada tanggal 10 Agustus 2023, sehubungan On August 10, 2023, upon disposal of
dengan pelepasan GEAR, pinjaman dalam GEAR, loan in Global Loan Agency Services
Global Loan Agency Services Australia Pty. Australia Pty. Ltd. is no longer consolidated
Ltd. tidak dikonsolidasikan lagi ke dalam to the Company’s financial statement
laporan keuangan Perusahaan (Catatan 1c). (Note 1c).
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Page 553
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
PT Bank Central Asia Tbk (BCA) PT Bank Central Asia Tbk (BCA)
RKN RKN
Pada tanggal 11 Januari 2023, RKN On January 11, 2023, RKN signed a Project
menandatangani perjanjian fasilitas Project Financing facility amounting to
Financing sebesar Rp 8.400.000.000 untuk Rp 8,400,000,000 for five (5) year period.
jangka waktu 5 (lima) tahun.
Pinjaman ini mewajibkan Peminjam untuk This loan requires the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Pada tanggal 31 Desember 2023, saldo As of December 31, 2023, the outstanding
pinjaman yang terutang adalah sebesar loan balance amounted to Rp 4,243,244,207
Rp 4.243.244.207 (setara US$ 275.249). (equivalent to US$ 275,249).
SKS SKS
Pada tanggal 31 Oktober 2023, SKS, entitas On October 31, 2023, SKS, a subsidiary,
anak, memperoleh fasilitas pinjaman dari obtained loan facilities from BCA consisting
BCA berupa fasilitas Kredit Investasi dibagi of a Term Loan devided into Tranche A with
menjadi 2 yaitu Tranche A dengan limit a limit of Rp 248,772,286,084 and Tranche B
Rp 248.772.286.084 dan Tranche B dengan with a limit of Rp 67,227,713,916 with a term
limit Rp 67.227.713.916 dengan jangka of five (5) years. These loan facilities are
waktu 5 (lima) tahun. Pinjaman ini dijamin collateralized by trade accounts receivable
dengan piutang usaha dan gadai saham. and pledge of shares.
Pinjaman ini mewajibkan Peminjam untuk This loan requires the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Pada tanggal 31 Desember 2023, saldo As of December 31, 2023, the outstanding
pinjaman yang terutang adalah loan balance amounted to
sebesar Rp 316.000.000.000 (setara Rp 316,000,000,000 (equivalent to
US$ 20.498.184). US$ 20,498,184).
Perusahaan The Company
Pada tanggal 18 Desember 2023, On December 18, 2023, the Company signed
Perusahaan perjanjian fasilitas pinjaman a loan facility agreement with BCA with a
dengan BCA dengan plafon sampai dengan limit of up to US$ 197,000,000. This facility is
sebesar US$ 197.000.000. Fasilitas tersebut valid until 2029. This loan facility is secured
berlaku sampai dengan 2029. Fasilitas by, among others, assets owned by the
pinjaman ini dijamin antara lain dengan aset Company.
Perusahaan.
Pinjaman ini mewajibkan Peminjam untuk This loan requires the Borrowers to maintain
mempertahankan rasio keuangan tertentu. certain financial ratios.
Pada tanggal 31 Desember 2023, saldo As of December 31, 2023, the outstanding
pinjaman yang terutang adalah sebesar loan balance amounted to US$ 110,445,511.
US$ 110.445.511.
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Page 554
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Jadwal pembayaran utang bank jangka The payment schedule for the long-term
panjang pada tanggal 31 Desember 2023 bank loans as of December 31, 2023 and
dan 2022 adalah sebagai berikut: 2022 follows:
2023 2022
Jatuh tempo dalam: Due within:
Satu tahun 71.052.393 359.082.630 One year
Dua tahun 74.490.806 276.764.553 Two years
Tiga tahun 87.675.221 190.463.851 Three years
Empat tahun 103.271.412 117.211.285 Four years
Lima tahun 130.192.243 32.489.926 Five years
Lebih dari lima tahun 84.652.310 20.305.405 More than five years
Jumlah 551.334.385 996.317.650 Total
Biaya transaksi yang belum diamortisasi (6.462.253) (22.722.200) Unamortized transaction cost
Bersih 544.872.132 973.595.450 Net
Pemenuhan Persyaratan Pinjaman Compliance with Loan Covenant
Sesuai dengan ketentuan dalam perjanjian In accordance with the loan agreement,
kredit, Grup diharuskan untuk menjaga the Group is required to maintain certain
beberapa rasio keuangan tertentu. Grup juga financial ratios. The Group is also required to
diharuskan memenuhi beberapa persyaratan comply with certain terms and conditions
serta ketentuan mengenai Anggaran Dasar, relating to its Articles of Association, the
kegiatan usaha, dividen, aksi korporasi, nature of the business, dividends, corporate
kegiatan pembiayaan dan lainnya. actions, financing activities and other
Pada tanggal 31 Desember 2023 dan 2022, matters. As of December 31, 2023 and 2022,
Grup telah memenuhi persyaratan dan the Group is in compliance with the related
ketentuan tersebut. terms and conditions.
b. Senior Secured Notes (SSN) b. Senior Secured Notes (SSN)
2023 2022
Nilai nominal 346.308.000 346.308.000 Nominal value
Diskonto obligasi yang belum diamortisasi (2.319.336) (2.631.555) Unamortized bond discount
Biaya emisi yang belum diamortisasi (4.803.583) (5.450.219) Unamortized bond issuance costs
Pelepasan entitas anak (339.185.081) - Disposal of subsidiaries
Jumlah - 338.226.226 Total
Pada tanggal 14 Februari 2018, GEAR, On February 14, 2018, GEAR, a subsidiary,
entitas anak, menerbitkan SSN sejumlah issued SSN totalling US$ 150,000,000 with a
US$ 150.000.000 dengan suku bunga tetap fixed annual interest rate of 9% and due on
per tahun sebesar 9% dan akan jatuh tempo February 14, 2023. SSNs are unconditionally
pada 14 Februari 2023. SSN tanpa syarat and irrevocably guaranteed by subsidiaries of
dan tidak dapat dibatalkan, dijamin oleh GEAR, namely ANROF, HRB and SSR. On
entitas anak GEAR, yaitu ANROF, HRB dan June 13, 2021, SSN were fully paid.
SSR. Pada tanggal 13 Juni 2021, SSN
tersebut telah dilunasi.
Pada tanggal 14 Mei 2021, GEAR, On May 14, 2021, GEAR, a subsidiary,
entitas anak, menerbitkan SSN senilai issued SSN totalling US$ 285,000,000 with
US$ 285.000.000 dengan bunga sebesar an annual interest rate of 8.5% for 5 (five)
8,5% per tahun untuk jangka waktu years.
5 (lima) tahun.
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Page 555
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pada tanggal 9 Maret 2022, GEAR, entitas On March 9, 2022, GEAR, a subsidiary,
anak, menerbitkan SSN dengan jumlah issued SSN with a principal amount of
pokok sebesar US$ 90.000.000, kupon US$ 90,000,000, an interest coupon of 8.5%
bunga sebesar 8,5% per tahun, dan jatuh per annum, and is maturing in May 2026.
tempo pada bulan Mei 2026. SSN dijamin The SSN is guaranteed, among others, by
antara lain dengan sebagian aset GEAR part of the assets of GEAR group. Proceeds
grup. Dana yang diperoleh dari hasil received from the SSN issuance will be used
penerbitan SSN akan digunakan oleh GEAR by GEAR, through GIA, to take part in the
melalui GIA, untuk mengambil bagian dalam offering of pro-rata rights to Stanmore’s
penawaran hak pro-rata saham biasa ordinary shares which will be used as a
Stanmore, yang akan digunakan sebagai source of funding for the proposed
salah satu sumber pendanaan atas rencana acquisition of 100% shares of Dampier, of
transaksi pengambilalihan 100% saham which has been approved by the
Dampier, rencana mana telah mendapatkan shareholders at the Company’s EGMS on
persetujuan para pemegang saham pada February 23, 2022.
RUPSLB Perusahaan pada tanggal
23 Februari 2022.
Pada tanggal 28 November 2022, GEAR, On November 28, 2022, GEAR, a
entitas anak, telah menukar SSN senilai subsidiary, has exchanged the outstanding
US$ 375.000.000 ("Notes Lama") dengan US$ 375,000,000 SSN (the “Existing Notes”)
US$ 346.308.000 ("Notes Baru") dengan with the US$ 346,308,000 (the “New Notes”)
jumlah nilai pokok secara keseluruhan dan in aggregate principal amount and a cash
pembayaran tunai yang sama dengan akrual payment equal to the aggregate Accrued
bunga sesuai dengan syarat dan ketentuan Interest in accordance with the terms and
Penawaran Pertukaran. Notes Baru memiliki conditions of the Exchange Offer. The New
suku bunga tahunan sebesar 8,5% yang Notes has an annual interest rate of 8.5%
akan jatuh tempo pada tahun 2027. Sisa which will be due in 2027. The remaining
jumlah pokok Notes Lama sebesar US$ 28,692,000 in aggregate principal
US$ 28.692.000 sudah ditebus pada tanggal amount of Existing Notes was subsequently
28 Desember 2022. redeemed on December 28, 2022.
Pada tanggal 10 Agustus 2023, sehubungan On August 10, 2023, upon disposal of
dengan pelepasan GEAR, SSN tidak lagi GEAR, SSN is no longer consolidated to the
dikonsolidasikan ke laporan keuangan Company’s financial statement (Note 1c).
Perusahaan (Catatan 1c).
c. Utang Jangka Panjang Lainnya c. Other Long-term Payables
2022
Pihak ketiga Third party
Dolar Australia (Catatan 37) Australian Dollar (Note 37)
Caterpillar Financial Australia Limited 5.074.144 Caterpillar Financial Australia Limited
Dikurangi bagian yang akan jatuh
tempo dalam satu tahun 1.099.374 Less current portion
Bagian yang akan jatuh tempo lebih
dari satu tahun 3.974.770 Long-term portion
Suku bunga rata-rata per tahun: Average interest rates per annum:
Dolar Australia 4,55% Australian Dollar
Caterpillar Financial Australia Limited Caterpillar Financial Australia Limited
(CATERPILLAR) (CATERPILLAR)
Pada tanggal 2 Juli 2019, Stanmore, entitas On July 2, 2019, Stanmore, a subsidiary,
anak, memperoleh fasilitas jaminan chattel obtained a chattel mortgage facility from
dari CATERPILLAR, di mana CATERPILLAR CATERPILLAR, wherein CATERPILLAR has
setuju untuk membiayai pembelian peralatan agreed to finance the purchase of heavy
berat dari Hasting Deering (Australia) equipment from Hasting Deering (Australia)
Limited. Perjanjian ini berlaku untuk jangka Limited. The term of the loan facility is
waktu 5 (lima) tahun. five (5) years.
- 115 -
Page 556
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pada tanggal 10 Agustus 2023, sehubungan On August 10, 2023, upon disposal of
dengan pelepasan GEAR, pinjaman kepada GEAR, loan in CATERPILLAR is no longer
CATERPILLAR tidak lagi dikonsolidasikan ke consolidated to the Company’s financial
laporan keuangan Perusahaan (Catatan 1c). statement (Note 1c).
25. Pengukuran Nilai Wajar 25. Fair Value Measurement
Tabel berikut menyajikan pengukuran nilai wajar The following table provides the fair value
aset dan liabilitas Grup: measurement of the Group’s certain assets and
liabilities:
31 Desember 2023/December 31, 2023
Pengukuran nilai wajar menggunakan:/
Fair value measurement using:
Input yang
tidak dapat
Input yang dapat diobservasi
Harga kuotasian diobservasi signifikan
dalam pasar aktif signifikan (Level 3)/
(Level 1)/ (Level 2)/ Significant
Quoted prices Significant unobservable
Nilai Tercatat/ in active markets observable inputs inputs
Carrying Values (Level 1) (Level 2) (Level 3)
Aset yang diukur pada nilai wajar: Assets measured at fair value:
Aset tetap dengan model revaluasi Revalued property, plant and equipment
Pembangkit listrik (Catatan 14) 191.526.811 - 223.447.950 - Power plants (Note 14)
Aset keuangan yang diukur pada
nilai wajar melalui laba rugi Financial assets at FVPL
Obligasi konversi (Catatan 5 dan 11) 3.188.111 - 3.188.111 - Convertible bonds (Notes 5 and 11)
Unit Link (Catatan 5) 194.603 - 194.603 - Unit Link (Note 5)
Reksa dana (Catatan 5) 6.486.767 - 6.486.767 - Mutual fund (Note 5)
Aset keuangan yang diukur pada nilai wajar Financial assets at fair value throgh
melalui penghasilan komprehensif lain other comprehensive income
Investasi jangka pendek Short-term investments
Saham preferen yang dapat Redeemable preference shares
ditebus (Catatan 5) 33.745.168 - - 33.745.168 (Note 5)
Investasi jangka panjang Long-term investments
Investasi saham (Catatan 11) 356.969.637 127.993.756 - 228.975.881 Investments in shares of stocks (Note 11)
Aset yang nilai wajarnya disajikan: Assets for which fair values are disclosed:
Aset keuangan pada biaya perolehan
diamortisasi Financial assets at amortized cost
Aset tidak lancar lain-lain 34.411.652 - - 34.411.652 Other noncurrent assets
Liabilitas yang nilai wajarnya disajikan: Liabilities for which fair values are disclosed:
Utang bank dan lembaga keuangan Long-term loans from banks and financial
jangka panjang (Catatan 24) 544.872.132 - 558.480.962 - institutions (Note 24)
31 Desember 2022/December 31, 2022
Pengukuran nilai wajar menggunakan:/
Fair value measurement using:
Input yang
tidak dapat
Input yang dapat diobservasi
Harga kuotasian diobservasi signifikan
dalam pasar aktif signifikan (Level 3)/
(Level 1)/ (Level 2)/ Significant
Quoted prices Significant unobservable
Nilai Tercatat/ in active markets observable inputs inputs
Carrying Values (Level 1) (Level 2) (Level 3)
Aset yang diukur pada nilai wajar: Assets measured at fair value:
Aset tetap dengan model revaluasi Revalued property, plant and equipment
Pembangkit listrik (Catatan 14) 207.487.382 - 223.447.950 - Power plants (Note 14)
Aset keuangan yang diukur pada
nilai wajar melalui laba rugi Financial assets at FVPL
Obligasi konversi (Catatan 5 dan 11) 3.186.747 - 3.186.747 - Convertible bonds (Notes 5 and 11)
Saham harga kuotasian (Catatan 5) 671.590 671.590 - - Equity securities - quoted (Note 5)
Unit Link (Catatan 5) 190.707 - 190.707 - Unit Link (Note 5)
Reksa dana (Catatan 5) 9.743 - 9.743 - Mutual fund (Note 5)
Aset keuangan yang diukur pada nilai wajar Financial assets at fair value throgh
melalui penghasilan komprehensif lain other comprehensive income
Investasi jangka pendek Short-term investments
Saham preferen yang dapat Redeemable preference shares
ditebus (Catatan 5) 37.132.815 - - 37.132.815 (Note 5)
Investasi jangka panjang Long-term investments
Investasi saham (Catatan 11) 544.428.985 292.316.809 - 252.112.176 Investments in shares of stocks (Note 11)
Saham preferen yang dapat ditebus Redeemable preference shares
(Catatan 11) 2.825.696 - - 2.825.696 (Note 11)
Aset pada nilai wajar Assets at fair value
Aset biologis (Catatan 16) 9.059.300 - - 9.059.300 Biological assets (Note 16)
Aset yang nilai wajarnya disajikan: Assets for which fair values are disclosed:
Aset keuangan pada biaya perolehan
diamortisasi Financial assets at amortized cost
Aset tidak lancar lain-lain 56.931.883 - - 56.931.883 Other noncurrent assets
Liabilitas yang nilai wajarnya disajikan: Liabilities for which fair values are disclosed:
Utang bank dan lembaga keuangan Long-term loans from banks and financial
jangka panjang (Catatan 24) 973.595.450 - 966.700.308 - institutions (Note 24)
Imbalan kontijensi - royalti pemasok (Catatan 21) 148.229.215 - - 148.229.215 Contigent consideration - vendor royalties (Note 21)
Senior Secured Notes (Catatan 24) 338.226.226 - 338.226.226 - Senior Secured Notes (Note 24)
- 116 -
Page 557
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Nilai wajar instrumen keuangan yang The fair value of financial instruments traded in
diperdagangkan di pasar aktif adalah berdasarkan active markets is based on quoted market prices
kuotasi harga pasar pada tanggal pelaporan. at the reporting date. A market is regarded as
Pasar dianggap aktif apabila kuotasi harga active if quoted prices are readily and regularly
tersedia sewaktu-waktu dan dapat diperoleh available from an exchange, dealer, or broker,
secara rutin dari bursa, pedagang efek, perantara industry group pricing service, or regulatory
efek, kelompok industri atau badan penyedia jasa agency, and those prices represent actual and
penentuan harga, atau badan pengatur, dan harga regularly occurring market transactions on an
tersebut mencerminkan transaksi pasar yang arm’s length basis. The quoted market price used
aktual dan rutin dalam suatu transaksi yang wajar. for financial assets held by the Group is the
Kuotasi harga pasar yang digunakan untuk aset current bid price. These instruments are included
keuangan yang dimiliki oleh Grup adalah harga in Level 1.
penawaran (bid price) terkini. Instrumen keuangan
seperti ini termasuk dalam hirarki Level 1.
Nilai wajar instrumen keuangan yang tidak The fair value of financial instruments that are not
diperdagangkan di pasar aktif ditentukan traded in an active market is determined by using
menggunakan teknik penilaian. Teknik penilaian valuation techniques. These valuation techniques
ini memaksimalkan penggunaan data pasar yang maximize the use of observable market data
dapat diobservasi yang tersedia dan sedikit where it is available and rely as little as possible
mungkin mengandalkan estimasi spesifik yang on entity’s specific estimates. If all significant
dibuat oleh entitas. Jika seluruh input signifikan inputs required to fair value an instrument are
yang dibutuhkan untuk menentukan nilai wajar observable, the instrument is included in Level 2.
dapat diobservasi, maka instrumen tersebut The fair value of loan from banks and financial
termasuk dalam hirarki Level 2. Nilai wajar utang institution is estimated based on discounted cash
bank dan lembaga keuangan diestimasi flow analysis using market interest rates. In
berdasarkan analisa arus kas diskonto assessing the power plant assets, appraiser uses
menggunakan suku bunga pasar. Dalam the cost approach. The cost approach is an
melakukan penilaian terhadap aset pembangkit approach in which the fair value is determined by
listrik, penilai menggunakan pendekatan biaya. calculating the costs incurred to replace a
Pendekatan biaya merupakan pendekatan comparable asset less physical deterioration,
penilaian dimana nilai wajar suatu aset ditentukan functional obsolescence and economic
dengan menghitung biaya yang dikeluarkan untuk obsolescence of the related assets at the time of
penggantian baru (new replacement/new survey conducted.
reproduction cost) aset yang sejenis dikurangi
keusangan fisik, keusangan fungsional dan
keusangan ekonomis dari aset tersebut pada saat
penilaian dilakukan.
Jika satu atau lebih input signifikan tidak diambil If one or more of the significant inputs is not based
dari data pasar yang dapat diobservasi, maka on observable market data, the instrument is
instrumen tersebut termasuk dalam hirarki included in Level 3.
Level 3.
- 117 -
Page 558
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
26. Modal Saham 26. Capital Stock
Susunan kepemilikan saham Perusahaan As of December 31, 2023, the share ownership in
pada tanggal 31 Desember 2023 berdasarkan the Company, based on the record of
catatan yang dibuat oleh PT Sinartama Gunita, PT Sinartama Gunita, a share registrar, follows:
Biro Administrasi Efek, adalah sebagai berikut:
Jumlah Persentase Jumlah
Saham/ Kepemilikan/ Modal Disetor/
Number of Percentage of Total Paid-up
Nama Pemegang Saham Shares Ownership Capital Stock Name of Stockholders
%
PT Sinar Mas Tunggal 461.552.320 59,90 48.078.367 PT Sinar Mas Tunggal
Masyarakat lainnya (kepemilikan
masing-masing kurang dari 5%) 154.894.673 20,10 12.241.321 Public (each less than 5%)
Jumlah 616.446.993 80,00 60.319.688 Sub-Total
Saham treasuri 154.105.327 20,00 12.178.940 Treasury stock
Jumlah 770.552.320 100,00 72.498.628 Total
Susunan kepemilikan saham Perusahaan As of December 31, 2022, the share ownership in
pada tanggal 31 Desember 2022 berdasarkan the Company, based on the record of
catatan yang dibuat oleh PT Sinartama Gunita, PT Sinartama Gunita, a share registrar, follows:
Biro Administrasi Efek, adalah sebagai berikut:
Jumlah Persentase Jumlah
Saham/ Kepemilikan/ Modal Disetor/
Number of Percentage of Total Paid-up
Nama Pemegang Saham Shares Ownership Capital Stock Name of Stockholders
%
PT Sinar Mas Tunggal 461.552.320 59,90 48.078.367 PT Sinar Mas Tunggal
Masyarakat lainnya (kepemilikan
masing-masing kurang dari 5%) 309.000.000 40,10 24.420.261 Public (each less than 5%)
Jumlah 770.552.320 100,00 72.498.628 Total
Perusahaan telah mencatatkan seluruh sahamnya All of the shares of the Company are listed in the
pada Bursa Efek Indonesia. Indonesia Stock Exchange.
Saham Treasuri Treasury Stock
Pada bulan Agustus 2023 dan September 2023, On August, 2023 and September, 2023, the
Perusahaan telah melakukan pembelian kembali Company has bought back 154,105,327 shares
sebanyak 154.105.327 saham Perusahaan with the value of Rp 7,397,055,696,000.
dengan nilai pembelian sebesar
Rp 7.397.055.696.000.
Manajemen Permodalan Capital Management
Tujuan utama dari pengelolaan modal Grup The primary objective of the Group’s capital
adalah untuk memastikan bahwa Grup management is to ensure that it maintains healthy
mempertahankan rasio modal yang sehat dalam capital ratios in order to support its business and
rangka mendukung bisnis dan memaksimalkan maximize shareholder value.
nilai pemegang saham.
- 118 -
Page 559
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Grup mengelola permodalan untuk menjaga The Group manages its capital to safeguard the
kelangsungan usahanya dalam rangka Group’s ability to continue as a going concern in
memaksimumkan kekayaan para pemegang order to maximize the return to shareholders and
saham dan manfaat kepada pihak lain yang benefits for other stakeholders, and to maintain
berkepentingan terhadap Grup dan untuk menjaga optimal capital structure to reduce the cost of
struktur optimal permodalan untuk mengurangi capital.
biaya permodalan.
Struktur permodalan Grup terdiri dari ekuitas dan The capital structure of the Group consists of total
pinjaman serta utang (terdiri dari utang bank dan equity and loans and payables (consists of
lembaga keuangan jangka pendek dan jangka short-term loan to banks and financial institution
panjang dan utang jangka panjang lainnya and long-term loans to banks and financial
dikurangi dengan saldo kas dan setara kas). institutions and other long-term payables net of
cash and cash equivalents).
27. Tambahan Modal Disetor - Bersih 27. Additional Paid-in Capital - Net
Akun ini merupakan tambahan modal disetor This account represents additional paid-in capital
sehubungan dengan: in connection with the following:
2023 2022
Tambahan modal disetor dari penerbitan Additional paid-in capital from
modal saham 13.247.138 13.247.138 capital stock issuance
Biaya emisi saham (596.806) (596.806) Share issuance costs
Difference in value arising from
Selisih nilai transaksi restrukturisasi restructuring transactions among
entitas sepengendali (620.215.763) (2.279.065) entities under common control
Dampak program pengampunan pajak 160.088 160.088 Impact of tax amnesty program
Jumlah (607.405.343) 10.531.355 Total
28. Cadangan Umum 28. General Reserve
Berdasarkan Rapat Umum Pemegang Saham Based on the Annual General Stockholders
Tahunan tanggal 2 Mei 2023, Perusahaan Meeting dated May 2, 2023, the Company
membentuk cadangan umum, yang telah disetujui provided a general reserve, which was approved
oleh pemegang saham sebesar US$ 100.000. by the stockholders, amounting to US$ 100,000.
Pada tanggal 31 Desember 2023 dan 2022, saldo As of December 31, 2023 and 2022, the balance
cadangan umum masing-masing sebesar of the general reserve amounted to
US$ 1.100.000 dan US$ 1.000.000. Cadangan US$ 1,100,000 and US$ 1,000,000, respectively.
umum tersebut dibentuk sehubungan dengan This general reserve was provided in relation to
ketentuan dalam Undang-Undang Perseroan the Law of Limited Liability Company, which
Terbatas, yang mewajibkan perusahaan untuk requires companies to set up a general reserve
membentuk cadangan umum sedikitnya 20% dari equivalent to at least 20% of the total issued and
jumlah modal ditempatkan dan disetor. paid-up capital.
- 119 -
Page 560
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
29. Kepentingan Nonpengendali 29. Non-controlling Interests
a. Kepentingan nonpengendali atas aset bersih a. Non-controlling interests in net assets of
entitas anak: subsidiaries:
2023 2022
PT Golden Energy Mines Tbk 320.337.695 206.332.408 PT Golden Energy Mines Tbk
Dalligent Solution Pte. Ltd. 10.480.530 9.223.706 Dalligent Solution Pte. Ltd.
PT Dwikarya Sejati Utama 3.779.186 3.175.112 PT Dwikarya Sejati Utama
PT Borneo Indobara 2.724.436 1.997.711 PT Borneo Indobara
PT Rolimex Kimia Nusamas 147.209 128.002 PT Rolimex Kimia Nusamas
PT Daya Mas Geopatra Energi 118.254 15.206 PT Daya Mas Geopatra Energi
PT Kuansing Inti Makmur 56.392 46.717 PT Kuansing Inti Makmur
PT Karya Mining Solution 1.853 879 PT Karya Mining Solution
PT GEMS Energy Indonesia 1.320 1.297 PT GEMS Energy Indonesia
PT DSSA Mas Infrastruktur 1.179 1.172 PT DSSA Mas Infrastruktur
PT DSST Mas Gemilang 877 877 PT DSST Mas Gemilang
PT Buana Bumi Energi 148 148 PT Buana Bumi Energi
PT Bumi Kencana Eka Sejahtera 111 111 PT Bumi Kencana Eka Sejahtera
PT DSSE Energi Mas Utama (902) (902) PT DSSE Energi Mas Utama
PT Trisula Kencana Sakti (52.622) (669.370) PT Trisula Kencana Sakti
PT Rolimex Suburin Hutani Persada (205.012) (200.281) PT Rolimex Suburin Hutani Persada
Stanmore Resources Limited - 500.317.883 Stanmore Resources Limited
Golden Energy and Resources Ltd. - 264.947.385 Golden Energy and Resources Ltd.
Jumlah 337.390.654 985.318.061 Total
b. Kepentingan nonpengendali pada b. Non-controlling interests in comprehensive
penghasilan (rugi) komprehensif entitas income (loss) of subsidiaries:
anak:
2023 2022
PT Golden Energy Mines Tbk 212.071.952 255.589.970 PT Golden Energy Mines Tbk
Stanmore Resources Limited 133.722.286 235.167.966 Stanmore Resources Limited
Golden Energy and Resources Ltd. 89.618.120 145.041.967 Golden Energy and Resources Ltd.
PT Borneo Indobara 4.789.729 6.367.997 PT Borneo Indobara
PT Trisula Kencana Sakti 616.748 (464.092) PT Trisula Kencana Sakti
PT Dwikarya Sejati Utama 604.074 3.175.112 PT Dwikarya Sejati Utama
PT Daya Mas Geopatra Energi 103.048 (41.688) PT Daya Mas Geopatra Energi
PT Rolimex Kimia Nusamas 20.431 37.864 PT Rolimex Kimia Nusamas
PT Kuansing Inti Makmur 9.675 (691) PT Kuansing Inti Makmur
PT Karya Mining Solution 974 (6) PT Karya Mining Solution
PT GEMS Energy Indonesia 23 (132) PT GEMS Energy Indonesia
PT DSSA Mas Infrastruktur 7 (16) PT DSSA Mas Infrastruktur
PT Rolimex Suburin Hutani Persada (4.731) 20.496 PT Rolimex Suburin Hutani Persada
Dalligent Solution Pte. Ltd. (4.743.176) (4.020.718) Dalligent Solution Pte. Ltd.
Stanmore SMC Pty. Ltd. - 58.460.988 Stanmore SMC Pty. Ltd.
Jumlah 436.809.160 699.335.017 Total
- 120 -
Page 561
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
30. Pendapatan Usaha 30. Revenues
2023 2022
Pertambangan dan perdagangan batubara 4.673.417.901 5.683.962.861 Coal mining and trading
Perdagangan - bersih 208.215.212 156.698.681 Trading - net
Penyediaan TV kabel dan internet 92.008.904 65.994.852 Cable TV and internet
Penyediaan tenaga uap dan listrik 40.220.281 48.380.871 Steam and electricity processing fee
Lain-lain 797.674 1.068.533 Others
Jumlah 5.014.659.972 5.956.105.798 Total
14,02% dan 8,42% dari pendapatan usaha 14.02% and 8.42% of revenues for the years
masing-masing untuk tahun-tahun yang berakhir ended December 31, 2023 and 2022,
31 Desember 2023 dan 2022 dilakukan dengan respectively, resulted from transactions with
pihak berelasi (Catatan 36). related parties (Note 36).
31. Beban Pokok Penjualan 31. Cost of Revenues
Disajikan Kembali/
As Restated
(Catatan/Note 43)
2023 2022
Pertambangan dan perdagangan batubara 2.582.037.163 2.964.545.902 Coal mining and trading
Perdagangan - bersih 175.799.412 129.372.825 Trading - net
Penyediaan TV kabel dan internet 16.491.114 16.237.581 Cable TV and internet
Penyediaan tenaga uap dan listrik 17.812.841 17.190.133 Steam and electricity processing fee
Penyusutan (Catatan 14) 148.659.602 189.800.083 Depreciation (Note 14)
Lain-lain 1.600.399 926.844 Others
Jumlah 2.942.400.531 3.318.073.368 Total
0,55% dan 0,80% dari beban pokok penjualan 0.55% and 0.80% of cost of revenues for the
masing-masing untuk tahun-tahun yang berakhir years ended December 31, 2023 and 2022,
31 Desember 2023 dan 2022 dilakukan dengan respectively, resulted from transactions with
pihak berelasi (Catatan 36). related parties (Note 36).
- 121 -
Page 562
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
32. Beban Usaha 32. Operating Expenses
2023 2022
Beban Penjualan Selling Expenses
Ongkos angkut 375.846.303 373.295.917 Freight charges
Jasa dermaga 46.524.999 39.620.310 Stockpile services
Pemasaran dan komunikasi 41.292.870 44.983.676 Marketing and communication
Asuransi 19.165.238 19.570.258 Insurance
Gaji dan tunjangan karyawan 9.435.788 6.237.918 Salaries and allowances
Penyusutan (Catatan 14) 3.809.288 3.439.092 Depreciation (Note 14)
Analisis dan survei 3.434.327 2.602.342 Analysis and survey
Perbaikan dan pemeliharaan 1.789.448 1.864.758 Repairs and maintenance
Sewa 1.725.354 1.215.788 Rental
Lain-lain 3.548.926 5.489.962 Others
Jumlah 506.572.541 498.320.021 Total
Beban Umum dan Administrasi General and Administrative Expenses
Gaji dan tunjangan karyawan 136.855.847 162.370.951 Salaries and allowances
Pajak dan perijinan 48.591.759 76.788.605 Taxes and licenses
Jasa profesional 42.429.244 61.629.642 Professional fees
Asuransi 23.383.304 22.892.172 Insurance
Perbaikan dan pemeliharaan 10.550.043 8.385.293 Repairs and maintenance
Penyusutan (Catatan 13 dan 14) 8.456.382 8.343.941 Depreciation (Notes 13 and 14)
Tanggung jawab sosial korporasi 5.427.216 5.226.834 Corporate social responsibility
Kantor 5.213.209 3.914.928 Office
Sewa 2.977.672 1.528.098 Rental
Amortisasi 1.920.015 2.475.187 Amortization
Lain-lain 24.673.263 8.258.005 Others
Jumlah 310.477.954 361.813.656 Total
Beban eksplorasi 421.234 767.675 Exploration costs
Jumlah 817.471.729 860.901.352 Total
33. Imbalan Pasca-Kerja 33. Post-Employment Benefits
Pada tanggal 2 Februari 2021, Pemerintah On February 2, 2021, the Government
mengundangkan dan memberlakukan Peraturan promulgated Government Regulation (GR) No. 35
Pemerintah (PP) No. 35 Tahun 2021 untuk Year 2021 to implement the provisions of Article
melaksanakan ketentuan Pasal 81 dan Pasal 185 81 and Article 185 (b) of Law No. 11 Year 2020
(b) UU No. 11 Tahun 2020 mengenai Cipta Kerja concerning Job Creation, which aims to create the
yang bertujuan untuk menciptakan lapangan kerja widest possible employment opportunities.
yang seluas-luasnya.
Liabilitas imbalan kerja karyawan disajikan dalam Lliability for employee benefits is presented in the
laporan keuangan konsolidasian sebagai akun consolidated statement of financial position as
“Liabilitas Imbalan Kerja” dan estimasi “Employee benefits liability” account as estimated
berdasarkan perhitungan aktuarial dengan based on the actuarial calculations using the
menggunakan metode projected unit credit. projected unit credit method.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Presiden Republik Indonesia telah The President of the Republic of Indonesia has
menetapkan Peraturan Pemerintah Pengganti issued Government Regulation in Lieu of Law
Undang-Undang (Perpu) No. 2 Tahun 2022 (Perpu) No. 2 Year 2022 concerning Job Creation
tentang Cipta Kerja pada tanggal on December 30, 2022 which is the
30 Desember 2022 yang merupakan pelaksanaan implementation of the Constitutional Court
dari Putusan MK No. 91/PUU-XVIII/2020. Dengan Decision No. 91/PUU-XVIII/2020. With the
berlakunya Perpu ini, UU No. 11 Tahun 2020 enactment of this Perpu, Law No. 11 Year 2020
tentang Cipta Kerja dicabut dan dinyatakan tidak concerning Job Creation is repealed and declared
berlaku. Perpu Cipta Kerja No. 2 Tahun 2022 invalid. Perpu Cipta Kerja No. 2 Year 2022 has
telah ditetapkan menjadi Undang-Undang pada been enacted into law on March 31, 2023, based
tanggal 31 Maret 2023 berdasarkan UU No.6 on Law No.6 Year 2023.
Tahun 2023.
Entitas anak tertentu menyelenggarakan program Certain subsidiary has a defined benefit pension
pensiun manfaat pasti untuk semua karyawan plan for all of its eligible permanent employees.
tetap yang memenuhi syarat. Program pensiun The defined benefit pension plan of certain
manfaat pasti entitas anak tertentu dikelola oleh subsidiary is managed by Dana Pensiun Lembaga
Dana Pensiun Lembaga Keuangan (DPLK) Keuangan (DPLK) PT Asuransi Simas Jiwa, a
PT Asuransi Simas Jiwa, pihak berelasi. related party.
Perhitungan aktuaria terakhir Perusahaan atas The latest actuarial valuation report on the
liabilitas imbalan kerja jangka panjang dilakukan long-term employee benefits liability of the
oleh PT Padma Radya Aktuaria, aktuaris Company was from PT Padma Radya Aktuaria, an
independen, tertanggal 19 Januari 2024. independent actuary, dated January 19, 2024.
Perhitungan aktuaria entitas anak atas liabilitas Actuarial valuation reports on the long-term
imbalan kerja jangka panjang dilakukan oleh employee benefits liabilities of the subsidiaries
PT Milliman Indonesia, PT Padma Radya were from PT Milliman Indonesia,
Aktuaria, Kantor Konsultan Aktuaria Arya PT Padma Radya Aktuaria, Kantor Konsultan
Bagiastra, Kantor Konsultan Aktuaria Halim & Aktuaria Arya Bagiastra, Kantor Konsultan Aktuaria
Rekan, dan Kantor Konsultan Aktuaria Halim & Rekan, and Kantor Konsultan
Nurichwan, aktuaris independen, masing-masing Aktuaria Nurichwan, independent actuaries,
tertanggal 14 Maret 2024, 19 Januari 2024, dated March 14, 2024, January 19, 2024,
21 Maret 2024, 26 Februari 2024 dan March 21, 2024, February 26, 2024 and
30 Januari 2024. January 30, 2024, respectively.
Rincian dari beban imbalan kerja jangka panjang Long-term employee benefits expense consists of
adalah sebagai berikut: the following:
2023 2022
Beban jasa kini 1.506.914 1.351.357 Current service costs
Beban bunga 587.241 621.196 Interest costs
Beban jasa lalu dan keuntungan dari
penyelesaian imbalan pasti (170.957) (1.166.724) Past service costs and gain on settlement
Adjustment due to change in benefit
Penyesuaian atas perubahan metode atribusi - (1.244.137) attribution method
Kenaikan liabilitas akibat perubahan program - 45.522 Increase of liability due to changes in program
Mutasi liabilitas atas mutasi karyawan (130.483) (11.280) Transfer liability for transferred employees
Imbalan kerja yang langsung dibayarkan (417.907) (485.750) Payment of employee benefits
Penyesuaian selisih kurs mata uang asing (8.777) - Foreign exchange adjustment
Komponen biaya imbalan pasti yang Component of defined benefit costs
diakui di laba rugi 1.366.031 (889.816) recognized in profit or loss
Pengukuran kembali liabilitas imbalan Remeasurement of the defined
pasti - kerugian aktuarial benefit liability - actuarial loss
yang diakui dalam penghasilan recognized in other
komprehensif lain 729.551 32.808 comprehensive income
Jumlah 2.095.582 (857.008) Total
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Beban imbalan kerja jangka panjang yang diakui Long-term employee benefits expense recognized
di laba rugi disajikan sebagai bagian dari “Beban in profit or loss is presented as part of "General and
umum dan administrasi” (Catatan 32) dan administrative expenses" (Note 32) and
“Beban lain-lain”. “Other expenses”.
Terkait siaran pers DSAK IAI mengenai “Atribusi Regarding the DSAK IAI press release “Attributing
Imbalan pada Periode Jasa” pada April 2022, Compensation in the Service Period” in April 2022,
Grup telah mengubah kebijakan atas atribusi the Group changed the policy related to attribution
imbalan pensiun pada periode jasa sesuai dengan of pension compensation in the service
ketentuan pada PSAK No. 24 untuk pola fakta period in accordance with the provisions in
umum dari program pensiun berdasarkan PSAK No. 24 for the general fact pattern of
UU Cipta Kerja No. 11 Tahun 2020 dan PP No. 35 pension programs based on the Job Creation Law
Tahun 2021. Dampak dari perubahan perhitungan No. 11 Year 2020 and GR No. 35 Year 2021. The
sebesar US$ 1.244.137 tidak material terhadap impact of the change in the calculation amounting
Grup, sehingga dampak atas perubahan to US$ 1,244,137 is not considered material to the
dibukukan pada laporan keuangan konsolidasian Group, thus, the impact of the changes is
tahun berjalan. recorded in the consolidated financial statements
for the current year.
Mutasi liabilitas imbalan kerja jangka panjang The movement of long-term employee benefits
adalah sebagai berikut: liabilities is as follows:
2023 2022
Liabilitas imbalan kerja jangka panjang Long-term employee benefits liabilities
awal tahun 8.730.416 12.074.342 at the beginning of the year
Imbalan kerja jangka panjang tahun Long-term employee benefits during
berjalan yang dibebankan ke: the year charged to:
Laba rugi 1.366.031 (889.816) Profit or loss
Rugi komprehensif lain 729.551 32.808 Other comprehensive loss
Kontribusi karyawan (216.249) (920.114) Contribution by employee
Pembayaran selama tahun berjalan (522.602) (415.702) Payments made during the year
Pelepasan entitas anak (224.468) - Disposal of subsidiaries
Penyesuaian selisih kurs
mata uang asing 113.861 (996.148) Foreign exchange adjustment
Liabilitas imbalan kerja jangka panjang Long-term employee benefits liabilities
karyawan yang ditransfer (20.701) (154.954) from transferred employees
Liabilitas imbalan kerja jangka panjang Long-term employee benefits liabilities
akhir akhir 9.955.839 8.730.416 at the end of the year
Asumsi-asumsi utama yang digunakan dalam The principal assumptions used in the valuation of
perhitungan liabilitas imbalan kerja jangka panjang the long-term employee benefits liabilities are as
adalah sebagai berikut: follows:
2023 2022
Tingkat bunga diskonto 6,70% - 7,50% 6,92% - 7,50% Annual discount rate
Tingkat kenaikan gaji per tahun 6,00% - 10,00% 6,00% - 8,00% Annual salary increase rate
Usia pensiun normal (tahun) 55 55 Normal retirement age (years)
Tabel mortalita TMI IV TMI IV Mortality table
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Page 565
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Analisa sensitivitas dari perubahan asumsi-asumsi The sensitivities of the overall long-term employee
utama terhadap liabilitas imbalan kerja jangka benefit liabilities to changes in the weighted
panjang pada tanggal 31 Desember 2023 dan principal assumptions as of December 31, 2023
2022 adalah sebagai berikut: and 2022 are as follows:
31 Desember 2023/December 31, 2023
Dampak kenaikan (penurunan) terhadap liabilitas imbalan pasti/
Impact on defined benefit liability - increase (decrease)
Perubahan asumsi/ Kenaikan asumsi/ Penurunan asumsi/
Change in assumption Increase in assumption Decrease in assumption
Tingkat diskonto 1% (850.376) 951.091 Discount rate
Tingkat pertumbuhan gaji 1% 1.028.705 (930.366) Salary growth rate
31 Desember 2022/December 31, 2022
Dampak kenaikan (penurunan) terhadap liabilitas imbalan pasti/
Impact on defined benefit liability - increase (decrease)
Perubahan asumsi/ Kenaikan asumsi/ Penurunan asumsi/
Change in assumption Increase in assumption Decrease in assumption
Tingkat diskonto 1% (747.444) 714.700 Discount rate
Tingkat pertumbuhan gaji 1% 788.220 (821.359) Salary growth rate
34. Pajak Penghasilan 34. Income Tax
a. Beban (penghasilan) pajak Grup terdiri dari: a. The Group’s tax expense (benefit) consists
of the following:
2023 2022
Pajak kini 325.926.887 496.375.868 Current tax
Pajak tangguhan (10.170.720) (194.191.249) Deferred tax
Jumlah 315.756.167 302.184.619 Total
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Page 566
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
b. Pajak Kini b. Current Tax
Rekonsiliasi antara laba sebelum pajak The reconciliation between profit before tax
menurut laporan laba rugi dan penghasilan per consolidated statements of profit or loss
komprehensif lain konsolidasian dengan rugi and other comprehensive income and fiscal
fiskal (akumulasi rugi fiskal) Perusahaan loss (accumulated fiscal losses) of the
adalah sebagai berikut: Company is as follows:
2023 2022
Laba sebelum pajak menurut laporan Profit before tax per consolidated
laba rugi dan penghasilan komprehensif statements of profit or loss and other
lain konsolidasian 1.181.069.686 1.600.348.213 comprehensive income
Laba sebelum pajak entitas anak Profit before tax of subsidiaries
dan penyesuaian konsolidasi - bersih (400.830.971) (1.530.361.290) and consolidation adjustments - net
Laba sebelum pajak Perusahaan 780.238.715 69.986.923 Profit before tax of the Company
Perbedaan temporer: Temporary differences:
Penyusutan dan amortisasi 5.186.532 (1.951.249) Depreciation and amortization
Aset hak-guna (8.968) (44.172) Right-of-use assets
Jumlah - bersih 5.177.564 (1.995.421) Net
Perbedaan tetap: Permanent differences:
Beban yang tidak dapat dikurangkan 2.145.772 7.012.474 Non-deductable expense
Pendapatan yang pajak Income already subjected to final
penghasilannya bersifat final (54.243.638) (221.020) income tax
Penghasilan yang tidak
dikenakan pajak (730.071.230) (75.656.049) Non-taxable income
Koreksi negatif lainnya (163.229.770) - Other negative correction
Jumlah - bersih (945.398.866) (68.864.595) Net
Rugi fiskal (159.982.587) (873.093) Fiscal loss
Rugi fiskal tahun sebelumnya: Fiscal loss from previous year:
2022 (873.093) - 2022
Rugi fiskal (akumulasi rugi fiskal) (160.855.680) (873.093) Fiscal loss (accumulated fiscal losses)
Beban pajak kini Perusahaan - - Current tax expense of the Company
Beban pajak kini entitas anak 325.926.887 496.375.868 Current tax expense of the subsidiaries
Jumlah beban pajak kini 325.926.887 496.375.868 Total current tax expense
Pada tanggal 7 Oktober 2021, Dewan On October 7, 2021, the House of
Perwakilan Rakyat Republik Indonesia Representatives of the Republic of Indonesia
mengesahkan Undang-Undang Harmonisasi passed the Law on the Harmonization of Tax
Peraturan Perpajakan, yang antara lain Regulations, which stipulates a corporate
menetapkan tarif pajak penghasilan badan income tax rate of 22% for the fiscal year
sebesar 22% untuk tahun pajak 2022 dan 2022 onwards, among others. The Company
seterusnya. Perusahaan sebagai wajib pajak as a domestic public company taxpayer with
perusahaan publik dalam negeri dengan a total number of shares on the stock
jumlah saham beredar pada bursa efek di exchange of Indonesia of at least 40%
Indonesia paling sedikit 40% dan memenuhi meeting certain requirements of Government
persyaratan tertentu sebagaimana diatur Regulation, can avail of further 3% reduction
berdasarkan Peraturan Pemerintah, from the tax rate as mentioned above.
memperoleh tarif 3% lebih rendah dari tarif
pajak penghasilan badan yang disebutkan di
atas.
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Page 567
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pada tahun 2015, berdasarkan pajak yang In 2015, based on taxes paid and reported in
dibayar dan dilaporkan dalam SPT the Company's SPT, the cost of investment
Perusahaan, biaya investasi pada GEAR in GEAR amounted to US$ 1,144,387,536.
adalah sebesar US$ 1.144.387.536. Pada On August 10, 2023, the Company has
tanggal 10 Agustus 2023, Perusahaan telah disposed of GEAR shares and such disposal
melepas saham GEAR dan pelepasan resulted to loss of the Company amounting
tersebut mengakibatkan kerugian bagi to US$ 163,229,770 on a tax basis.
Perusahaan sebesar US$ 163.229.770
secara fiskal.
Grup telah menerapkan perubahan tarif The Group has adopted the change of the
pajak penghasilan badan yang baru tersebut new corporate income tax rate in computing
dalam perhitungan pajaknya. its income taxes.
Aset dan liabilitas pajak tangguhan Grup The Group’s deferred tax assets
pada tanggal 31 Desember 2023 dan 2022 and liabilities as of December 31, 2023 and
telah dihitung menggunakan tarif pajak yang 2022 are measured at the tax rates that are
diharapkan berlaku pada saat direalisasi. expected to apply in the year when its
realized.
c. Pajak Tangguhan c. Deferred Tax
Rincian dari aset (liabilitas) pajak tangguhan The details of the Group’s deferred tax
Grup adalah sebagai berikut: assets (liabilities) are as follows:
Dikreditkan (Dibebankan) ke/
Selisih Kurs Credited (Charged) to
Penjabaran/ Penghasilan
Pelepasan Foreign Komprehensif Lain/
Entitas Anak/ Currency Other
1 Januari 2023/ Disposal of Translation Laba Rugi/ Comprehensive 31 Desember 2023/
January 1, 2023 Subsidiaries Adjustment Profit or Loss Income December 31, 2023
Entitas Induk Parent Company
Aset (liabilitas) pajak tangguhan Deferred tax assets (liabilities)
Rugi fiskal 165.888 - - 19.536.112 - 19.702.000 Fiscal loss
Liabilitas imbalan kerja jangka Long-term employee benefits
panjang 1.228.862 - - - - 1.228.862 liability
Aset hak-guna 3.320 - - (1.700) - 1.620 Right-of-use assets
Penyusutan dan amortisasi (10.114.859) - - (36.225) - (10.151.084) Depreciation and amortization
Aset (liabilitas) pajak tangguhan - bersih (8.716.789) - - 19.498.187 - 10.781.398 Deferred tax assets (liabilities) - net
Entitas Anak Subsidiaries
Aset pajak tangguhan 20.946.408 (15.747) 390.809 (3.431.070) 159.436 18.049.836 Deferred tax assets
Liabilitas pajak tangguhan (240.722.733) 185.386.107 38.104.891 (5.896.397) - (23.128.132) Deferred tax liabilities
Dikreditkan (Dibebankan) ke/
Selisih Kurs Credited (Charged) to
Penjabaran/ Penghasilan
Akuisisi Foreign Komprehensif Lain/
Entitas Anak/ Currency Other
1 Januari 2022/ Acquisition of Penyesuaian/ Translation Laba Rugi/ Comprehensive 31 Desember 2022/
January 1, 2022 Subsidiary Adjustment Adjustment Profit or Loss Income December 31, 2022
Entitas Induk Parent Company
Aset (liabilitas) pajak tangguhan Deferred tax assets (liabilities)
Rugi fiskal - - - - 165.888 - 165.888 Fiscal loss
Liabilitas imbalan kerja jangka Long-term employee benefits
panjang 1.228.862 - - - - - 1.228.862 liability
Aset hak-guna 6.391 - - - (3.071) - 3.320 Right-of-use assets
Penyusutan dan amortisasi (9.721.241) - - - (393.618) - (10.114.859) Depreciation and amortization
Liabilitas pajak tangguhan - bersih (8.485.988) - - - (230.801) - (8.716.789) Deferred tax liabilities - net
Entitas Anak Subsidiaries
Aset pajak tangguhan 24.957.283 - 306.829 (1.382.008) (2.976.002) 40.306 20.946.408 Deferred tax assets
Liabilitas pajak tangguhan (75.163.274) (364.461.991) (24) 1.504.504 197.398.052 - (240.722.733) Deferred tax liabilities
Manajemen berpendapat bahwa aset pajak Management believes that the above
tangguhan di atas dapat terpulihkan deferred tax assets can be fully recovered
seluruhnya dengan penghasilan kena pajak through future taxable income before the tax
di masa yang akan datang sebelum manfaat benefits expire.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
pajak tersebut berakhir.
Rekonsiliasi antara beban pajak dan hasil The reconciliation between the total tax
perkalian laba sebelum pajak Perusahaan expense and the amounts computed by
dengan tarif pajak yang berlaku adalah applying the effective tax rate to profit before
sebagai berikut: tax of the Company is as follows:
2023 2022
Laba sebelum pajak menurut laporan Profit before tax per consolidated
laba rugi dan penghasilan komprehensif statements of profit or loss and other
lain konsolidasian 1.181.069.686 1.600.348.213 comprehensive income
Laba sebelum pajak entitas anak Profit before tax of subsidiaries
dan penyesuaian konsolidasi - bersih (400.830.971) (1.530.361.290) and consolidation adjustments - net
Laba sebelum pajak Perusahaan 780.238.715 69.986.923 Profit before tax of the Company
Beban pajak dengan tarif yang berlaku 148.245.356 13.297.515 Tax expense at effective tax rate
Pengaruh pajak atas perbedaan tetap: Tax effect of permanent differences:
Beban yang tidak dapat dikurangkan 407.697 1.332.370 Non-deductable expense
Pendapatan yang pajak Income already subjected to
penghasilannya bersifat final (10.306.291) (41.994) final tax income
Penghasilan yang tidak dikenakan pajak (138.713.534) (14.374.649) Non-taxable income
Koreksi negatif lainnya (31.013.656) - Other negative correction
Penyesuaian atas pajak tangguhan 11.882.239 17.559 Adjustment on deferred tax
Jumlah beban (penghasilan) Total tax expense (benefit) of
pajak Perusahaan (19.498.189) 230.801 the Company
Beban pajak entitas anak 335.254.356 301.953.818 Tax expense of the subsidiaries
Jumlah beban pajak 315.756.167 302.184.619 Total tax expense
d. Taksiran Tagihan Pajak d. Estimated Claims for Tax Refund
Taksiran tagihan pajak Grup terdiri dari: The Group’s estimated claims for tax refund
consist of:
2023 2022
Perusahaan 3.844.591 6.557.835 The Company
Entitas anak 12.725.614 3.003.072 Subsidiaries
Jumlah 16.570.205 9.560.907 Total
Pada bulan April 2023, Perusahaan In April 2023, the Company received
menerima Surat Ketetapan Pajak Lebih Overpayment Tax Assessment Letter for
Bayar untuk pajak penghasilan badan tahun corporate income tax for fiscal year 2021
fiskal 2021 sebesar US$ 1.011.484. amounting to US$ 1,011,484.
35. Laba per Saham 35. Earnings per Share
Perhitungan laba per saham dasar adalah sebagai The calculation of basic earnings per share
berikut: follows:
2023 2022
Laba yang dapat diatribusikan kepada Profit attributable to owners of
pemilik entitas induk (dalam US$) 426.179.191 589.897.321 the parent company (in US$)
Rata-rata tertimbang jumlah saham Weighted average number of shares
beredar selama tahun berjalan 719.316.016 770.552.320 outstanding during the year
Laba per saham dasar (dalam US$) 0,59 0,77 Basic earnings per share (in US$)
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
36. Transaksi dengan Pihak Berelasi 36. Transactions with Related Parties
Sifat Pihak Berelasi Nature of Relationship
Sifat hubungan dengan pihak berelasi adalah The nature of the related party relationship is as
sebagai berikut: follows:
a. berada di bawah pengendalian bersama a. under common control, i.e. having the same
melalui sebagian kepemilikan yang sama ownership and/or directors and/or
dan/atau memiliki sebagian direksi dan/atau commissioners with the Group.
komisaris yang sama dengan Grup.
b. perusahaan yang berada di bawah b. the companies under the Sinarmas Group.
Grup Sinarmas.
c. PT Indah Kiat Pulp & Paper Tbk, PT Pabrik c. PT Indah Kiat Pulp & Paper Tbk, PT Pabrik
Kertas Tjiwi Kimia Tbk, PT Pindo Deli Pulp Kertas Tjiwi Kimia Tbk, PT Pindo Deli Pulp
and Paper Mills, PT Cakrawala Mega Indah, and Paper Mills, PT Cakrawala Mega Indah,
PT Oki Pulp & Paper Mills, dan PT Lontar PT Oki Pulp & Paper Mills, and PT Lontar
Papyrus Pulp & Paper Industry adalah pihak Papyrus Pulp & Paper Industry are related
berelasi karena hubungan keluarga dengan parties due to family relationships with the
pemegang saham akhir, tetapi tidak memiliki: ultimate shareholders, but do not have:
(i) pengaruh signifikan; (ii) kesamaan (i) significant influence; (ii) common control
pengendalian dan kepemilikan; dan (iii) and ownershipl; and (iii) similarity of key
kesamaan personil manajemen kunci. management personnel.
Tidak terdapat transaksi dengan pihak berelasi There are no transactions with related parties
baik yang langsung atau tidak langsung that directly or indirectly related to the main
berhubungan dengan kegiatan usaha utama business of the Group and identified as a conflict
Grup, yang didefinisikan sebagai transaksi of interest based on OJK regulation (POJK)
benturan kepentingan berdasarkan peraturan OJK No. 42/POJK.04/2020 regarding “Affiliated
(POJK) No. 42/POJK.04/2020 tentang “Transaksi Transactions and Conflict of Interest
Afiliasi dan Transaksi Benturan Kepentingan“. Transactions”.
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Page 570
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Transaksi dengan Pihak Berelasi Transactions with Related Parties
a. Akun-akun terkait transaksi dengan pihak a. The accounts involving transactions with
berelasi adalah sebagai berikut: related parties are as follows:
Persentase terhadap Jumlah
Aset/Liabilitas/
Percentage to Total Assets/Liabilities
2023 2022 2023 2022
% %
Aset Lancar Current Assets
Kas dan setara kas Cash and cash equivalents
PT Bank Sinarmas Tbk 141.395.660 55.098.161 4,62 0,85 PT Bank Sinarmas Tbk
PT Bank Nano Syariah (dahulu PT Bank Nano Syariah (formerly
PT Bank Sinarmas Tbk - PT Bank Sinarmas Tbk -
Unit Usaha Syariah) 325.827 - 0,01 - Sharia Business Unit
Jumlah 141.721.487 55.098.161 4,63 0,85 Total
Investasi jangka pendek Short-term investments
PT Sinarmas Asset Management 6.486.767 9.743 0,21 0,00 PT Sinarmas Asset Management
Piutang usaha Trade accounts receivable
PT SKS Listrik Kalimantan 19.142.546 16.177.380 0,62 0,25 PT SKS Listrik Kalimantan
PT Indah Kiat Pulp & Paper Tbk 10.630.995 11.452.569 0,35 0,18 PT Indah Kiat Pulp & Paper Tbk
PT DSSP Power Sumsel 7.283.566 12.823.990 0,24 0,20 PT DSSP Power Sumsel
PT DSSP Power Kendari 5.496.444 2.576.767 0,18 0,04 PT DSSP Power Kendari
PT Lontar Papyrus Pulp & Paper PT Lontar Papyrus Pulp & Paper
Industry 2.606.851 1.633.735 0,09 0,03 Industry
PT Sinar Mas Agro Resources and PT Sinar Mas Agro Resources and
Technology Tbk 2.571.473 2.452.523 0,08 0,04 Technology Tbk
PT Pindo Deli Pulp and Paper Mills 1.537.013 1.486.256 0,05 0,02 PT Pindo Deli Pulp and Paper Mills
PT Smartfren Telecom Tbk 1.500.957 275 0,05 0,00 PT Smartfren Telecom Tbk
PT Arara Abadi 795.761 1.301.963 0,03 0,02 PT Arara Abadi
PT Soci Mas 736.551 1.049.448 0,02 0,02 PT Soci Mas
MetRes Pty. Ltd. - 4.958.810 - 0,08 MetRes Pty. Ltd.
Lain-lain (masing-masing kurang Others (less than
dari US$ 1.000.000) 7.985.963 6.325.471 0,26 0,10 US$ 1,000,000 each)
Jumlah 60.288.120 62.239.187 1,97 0,98 Total
Piutang lain-lain Other receivables
PT Smartfren Telecom Tbk 1.061.253 987.201 0,03 0,02 PT Smartfren Telecom Tbk
PT Smart Telecom 100.685 - 0,00 - PT Smart Telecom
Lain-lain (masing-masing kurang
dari US$ 100.000) 61.551 90.372 0,00 0,00 Others (less than US$ 100,000 each)
Subjumlah 1.223.489 1.077.573 0,03 0,02 Subtotal
Cadangan kerugian penurunan nilai (48.651) (47.677) 0,00 0,00 Allowance for impairment
Jumlah - bersih 1.174.838 1.029.896 0,03 0,02 Net
Uang muka Advances
PT Hutan Rindang Banua 1.522.309 - 0,05 - PT Hutan Rindang Banua
PT Smartfren Telecom Tbk 93.717 370.109 0,00 0,01 PT Smartfren Telecom Tbk
PT Royal Oriental 16.425 7.185 0,00 0,00 PT Royal Oriental
PT Duta Pertiwi Tbk 195 191 0,00 0,00 PT Duta Pertiwi Tbk
Jumlah 1.632.646 377.485 0,05 0,01 Total
Biaya dibayar dimuka Prepaid expenses
PT Asuransi Sinar Mas 2.210.001 1.345.062 0,07 0,02 PT Asuransi Sinar Mas
PT Royal Oriental 389.500 251.138 0,01 0,00 PT Royal Oriental
PT Sinar Mas Teladan 136.979 - 0,00 - PT Sinar Mas Teladan
PT Bumi Serpong Damai Tbk 98.122 77.402 0,00 0,00 PT Bumi Serpong Damai Tbk
PT Smart Telecom 26.308 27.030 0,00 0,00 PT Smart Telecom
PT Phinisindo Zamrud Nusantara 15.648 437 0,00 0,00 PT Phinisindo Zamrud Nusantara
PT Smartfren Telecom Tbk 11.762 27.238 0,00 0,00 PT Smartfren Telecom Tbk
PT Duta Pertiwi Tbk 7.706 26.660 0,00 0,00 PT Duta Pertiwi Tbk
PT Perwita Margasakti 883 6.059 0,00 0,00 PT Perwita Margasakti
Jumlah 2.896.909 1.761.026 0,08 0,02 Total
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Page 571
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Persentase terhadap Jumlah
Aset/Liabilitas/
Percentage to Total Assets/Liabilities
2023 2022 2023 2022
% %
Aset Lancar Current Assets
Aset lancar lainnya Other current assets
PT Royal Oriental 106.826 82.385 0,00 0,00 PT Royal Oriental
PT Sinar Mas Teladan 29.564 14.925 0,00 0,00 PT Sinar Mas Teladan
PT Bumi Serpong Damai Tbk 19.238 40.728 0,00 0,00 PT Bumi Serpong Damai Tbk
PT Duta Pertiwi Tbk 681 826 0,00 0,00 PT Duta Pertiwi Tbk
PT Phinisindo Zamrud Nusantara 65 64 0,00 0,00 PT Phinisindo Zamrud Nusantara
PT Smart Telecom - 2.502 - 0,00 PT Smart Telecom
Jumlah 156.374 141.430 0,00 0,00 Total
Aset Tidak Lancar Noncurrent Assets
Piutang lain-lain jangka panjang Long-term other receivables
Ravenswood Gold Group Pty. Ltd. - 7.492.987 - 0,12 Ravenswood Gold Group Pty. Ltd.
Investasi jangka panjang Long-term investments
PT Datang DSSP Power Indonesia 162.897.256 153.748.421 5,32 2,37 PT Datang DSSP Power Indonesia
PT Smartfren Telecom Tbk 72.931.429 222.305.664 2,38 3,42 PT Smartfren Telecom Tbk
PT Satelit Nusantara Tiga 12.947.104 22.217.027 0,42 0,34 PT Satelit Nusantara Tiga
PT Bumi Serpong Damai Tbk 3.130.581 2.613.391 0,10 0,04 PT Bumi Serpong Damai Tbk
PT Trina Dian Agra Energi 2.918.955 - 0,10 - PT Trina Dian Agra Energi
PT SKS Listrik Kalimantan 198.808 192.613 0,01 0,00 PT SKS Listrik Kalimantan
Ravenswood Gold Group Pty. Ltd. - 62.730.618 - 0,97 Ravenswood Gold Group Pty. Ltd.
MetRes Pty. Ltd. - 19.298.567 - 0,30 MetRes Pty. Ltd.
Lain-lain 106.270 125.493 0,00 0,00 Others
Jumlah 255.130.403 483.231.794 8,33 7,44 Total
Aset tidak lancar lain-lain Other noncurrent assets
PT Smart Telecom 30.581.566 - 1,00 - PT Smart Telecom
PT Smartfren Telecom Tbk 5.807.758 - 0,19 - PT Smartfren Telecom Tbk
PT Royal Oriental 165.679 107.517 0,01 0,00 PT Royal Oriental
PT Bank Sinarmas Tbk 7.215 7.071 0,00 0,00 PT Bank Sinarmas Tbk
PT Duta Pertiwi Tbk 5.449 4.714 0,00 0,00 PT Duta Pertiwi Tbk
PT Bumi Serpong Damai Tbk - 14.628 - 0,00 PT Bumi Serpong Damai Tbk
Jumlah 36.567.667 133.930 1,20 0,00 Total
Liabilitas Jangka Pendek Current Liabilities
Utang usaha Trade accounts payable
PT Soci Mas 1.476.393 1.678.027 0,11 0,05 PT Soci Mas
PT Smartfren Telecom Tbk 1.079.756 557.478 0,08 0,02 PT Smartfren Telecom Tbk
PT Cakrawala Mega Indah 953.439 1.613.660 0,07 0,05 PT Cakrawala Mega Indah
PT Indah Kiat Pulp & Paper Tbk 691.944 685.035 0,05 0,02 PT Indah Kiat Pulp & Paper Tbk
PT Smart Telecom 524.740 86.099 0,04 0,00 PT Smart Telecom
PT Hutan Rindang Banua 141.626 - 0,01 - PT Hutan Rindang Banua
PT Serpong Mas Telematika 35.041 101.523 0,00 0,00 PT Serpong Mas Telematika
PT Swakarya Adhi Usaha 18.961 312.297 0,00 0,01 PT Swakarya Adhi Usaha
M Resources Pty. Ltd. - 5.959.452 - 0,17 M Resources Pty. Ltd.
MetRes Pty. Ltd. - 3.954.130 - 0,11 MetRes Pty. Ltd.
Lain-lain (masing-masing kurang
dari US$ 100.000) 129.368 126.430 0,01 0,00 Others (less than US$ 100,000 each)
Jumlah 5.051.268 15.074.131 0,37 0,43 Total
Utang lain-lain Other accounts payable
PT Smartfren Telecom Tbk 127.434 366.680 0,01 0,01 PT Smartfren Telecom Tbk
PT Smart Telecom 50.345 52.436 0,00 0,00 PT Smart Telecom
PT Saribumi Dewata Lestari 14.271 13.985 0,00 0,00 PT Saribumi Dewata Lestari
PT Royal Oriental 7.686 33.063 0,00 0,00 PT Royal Oriental
PT Indah Kiat Pulp & Paper Tbk 6.001 13.456 0,00 0,00 PT Indah Kiat Pulp & Paper Tbk
Lain-lain 18.039 14.926 0,00 0,00 Others
Jumlah 223.776 494.546 0,01 0,01 Total
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Page 572
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Persentase terhadap Jumlah
Aset/Liabilitas/
Percentage to Total Assets/Liabilities
2023 2022 2023 2022
% %
Liabilitas Jangka Pendek Current Liabilities
Uang muka pelanggan Advances from customers
PT Wirakarya Sakti 773.122 3.957.910 0,06 0,12 PT Wirakarya Sakti
PT Tapian Nadenggan 398.882 6.030.000 0,03 0,18 PT Tapian Nadenggan
PT Ivo Mas Tunggal 359.071 4.064.840 0,03 0,12 PT Ivo Mas Tunggal
PT Sinar Kencana Inti Perkasa 342.797 2.850.869 0,03 0,08 PT Sinar Kencana Inti Perkasa
PT Binasawit Abadipratama 267.334 1.826.887 0,02 0,05 PT Binasawit Abadipratama
PT Bangun Nusa Mandiri 224.206 613.889 0,02 0,02 PT Bangun Nusa Mandiri
PT Persada Graha Mandiri 206.485 1.284.008 0,02 0,04 PT Persada Graha Mandiri
PT Agrolestari Mandiri 196.807 1.128.418 0,01 0,03 PT Agrolestari Mandiri
PT Kresna Duta Agroindo 196.082 2.396.458 0,01 0,07 PT Kresna Duta Agroindo
PT Agrokarya Prima Lestari 193.006 2.536.012 0,01 0,07 PT Agrokarya Prima Lestari
PT Sawit Mas Sejahtera 186.313 2.839.294 0,01 0,08 PT Sawit Mas Sejahtera
PT Djuandasawit Lestari 180.308 2.465.165 0,01 0,07 PT Djuandasawit Lestari
PT Kartika Prima Cipta 165.723 683.170 0,01 0,02 PT Kartika Prima Cipta
PT Agrolestari Sentosa 147.436 1.644.125 0,01 0,05 PT Agrolestari Sentosa
PT Meganusa Intisawit 146.394 748.553 0,01 0,02 PT Meganusa Intisawit
PT Kruing Lestari Jaya 135.816 2.182.881 0,01 0,06 PT Kruing Lestari Jaya
PT Kencana Graha Permai 127.283 1.349.297 0,01 0,04 PT Kencana Graha Permai
PT Paramitra Internusa Pratama 114.369 1.271.370 0,01 0,04 PT Paramitra Internusa Pratama
PT Mitrakarya Agroindo 110.976 2.348.460 0,01 0,07 PT Mitrakarya Agroindo
PT Sinar Mas Agro Resources and PT Sinar Mas Agro Resources and
Technology Tbk 104.381 2.851.415 0,01 0,08 Technology Tbk
PT Sumber Indahperkasa 98.507 1.641.811 0,01 0,05 PT Sumber Indahperkasa
PT Buana Artha Sejahtera 93.108 775.836 0,01 0,02 PT Buana Artha Sejahtera
PT Finnantara Intiga 89.343 581.495 0,01 0,02 PT Finnantara Intiga
PT Buana Wiralestari Mas 86.807 1.074.790 0,01 0,03 PT Buana Wiralestari Mas
PT Buana Adhitama 84.344 698.448 0,01 0,02 PT Buana Adhitama
PT Ramajaya Pramukti 72.885 1.582.355 0,01 0,05 PT Ramajaya Pramukti
PT Bumi Sawit Permai 71.717 1.775.738 0,01 0,05 PT Bumi Sawit Permai
PT Satya Kisma Usaha 67.086 590.523 0,00 0,02 PT Satya Kisma Usaha
PT Bahana Karya Semesta 65.143 1.009.522 0,00 0,03 PT Bahana Karya Semesta
PT Palmindo Billiton Berjaya 61.640 904.734 0,00 0,03 PT Palmindo Billiton Berjaya
PT Primatama Kreasimas 59.079 815.646 0,00 0,02 PT Primatama Kreasimas
PT Prisma Cipta Mandiri 56.280 678.248 0,00 0,02 PT Prisma Cipta Mandiri
PT Sawitakarya Manunggul 51.264 1.560.051 0,00 0,05 PT Sawitakarya Manunggul
PT Harapan Rimba Raya 45.476 1.775.886 0,00 0,05 PT Harapan Rimba Raya
PT Forestalestari Dwikarya 39.698 1.000.308 0,00 0,03 PT Forestalestari Dwikarya
PT Cahayanusa Gemilang 35.865 467.520 0,00 0,01 PT Cahayanusa Gemilang
PT Agrolestari Subur Sejahtera 22.641 503.547 0,00 0,01 PT Agrolestari Subur Sejahtera
PT Bumi Permai Lestari 18.419 1.329.529 0,00 0,04 PT Bumi Permai Lestari
PT Kharisma Riau Sentosa Prima 18.208 103.261 0,00 0,00 PT Kharisma Riau Sentosa Prima
PT Aditunggal Mahajaya 13.161 397.972 0,00 0,01 PT Aditunggal Mahajaya
PT Mitranusa Permata 11.698 255.415 0,00 0,01 PT Mitranusa Permata
PT Maskapai Perkebunan Leidong PT Maskapai Perkebunan Leidong
West Indonesia 6.551 683.408 0,00 0,02 West Indonesia
PT Rimba Rayatama Jaya 5.293 569.488 0,00 0,02 PT Rimba Rayatama Jaya
PT Arara Abadi - 2.526.283 - 0,07 PT Arara Abadi
PT Bumipalma Lestaripersada - 995.127 - 0,03 PT Bumipalma Lestaripersada
PT Sumalindo Hutani Jaya - 324.152 - 0,01 PT Sumalindo Hutani Jaya
Lain-lain - 32.463 - 0,00 Others
Jumlah 5.751.004 69.726.577 0,41 2,03 Total
Beban akrual Accrued expenses
PT Serpong Mas Telematika 1.104.883 94.795 0,08 0,00 PT Serpong Mas Telematika
PT Pindo Deli Pulp and Paper Mills 539.346 - 0,04 - PT Pindo Deli Pulp and Paper Mills
PT Indah Kiat Pulp & Paper Tbk 194.656 - 0,01 - PT Indah Kiat Pulp & Paper Tbk
PT DSSP Power Mas Utama 132.126 - 0,01 - PT DSSP Power Mas Utama
PT Wirakarya Sakti 116.650 - 0,01 - PT Wirakarya Sakti
PT Royal Oriental 3.879 636 0,00 0,00 PT Royal Oriental
PT Cakrawala Mega Indah 4.517 7.021 - 0,00 PT Cakrawala Mega Indah
Lain-lain 3.739 3.310 0,00 0,00 Others
Jumlah 2.099.796 105.762 0,15 0,00 Total
- 132 -
Page 573
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pendapatan/Beban yang Bersangkutan/
Percentage to Total Respective
Revenues/Expenses
2023 2022 2023 2022
% %
Pendapatan usaha Revenues
PT Indah Kiat Pulp & Paper Tbk 256.767.233 149.895.568 5,12 2,52 PT Indah Kiat Pulp & Paper Tbk
MetRes Pty. Ltd. 71.105.830 115.507.124 1,42 1,94 MetRes Pty. Ltd.
PT Lontar Papyrus Pulp & Paper PT Lontar Papyrus Pulp & Paper
Industry 60.633.235 25.143.354 1,21 0,42 Industry
PT DSSP Power Kendari 49.474.602 23.710.286 0,99 0,40 PT DSSP Power Kendari
PT DSSP Power Sumsel 45.239.625 43.723.580 0,90 0,73 PT DSSP Power Sumsel
PT Sinar Mas Agro Resources and PT Sinar Mas Agro Resources and
Technology Tbk 30.962.141 21.115.696 0,62 0,35 Technology Tbk
PT SKS Listrik Kalimantan 28.529.870 24.915.822 0,57 0,42 PT SKS Listrik Kalimantan
PT Pindo Deli Pulp and Paper Mills 14.299.373 15.968.711 0,28 0,27 PT Pindo Deli Pulp and Paper Mills
PT Tapian Nadenggan 11.879.317 4.394.029 0,24 0,07 PT Tapian Nadenggan
PT Sinarmas Bio Energy 10.797.544 4.845.221 0,21 0,08 PT Sinarmas Bio Energy
PT Ivo Mas Tunggal 9.437.423 6.096.257 0,19 0,10 PT Ivo Mas Tunggal
PT Soci Mas 7.534.594 8.521.117 0,15 0,14 PT Soci Mas
PT Sawit Mas Sejahtera 5.486.864 1.196.842 0,11 0,02 PT Sawit Mas Sejahtera
PT Sinar Kencana Inti Perkasa 5.035.753 2.113.447 0,10 0,04 PT Sinar Kencana Inti Perkasa
PT Binasawit Abadipratama 5.033.013 3.538.846 0,10 0,06 PT Binasawit Abadipratama
PT Arara Abadi 4.977.048 4.946.992 0,10 0,08 PT Arara Abadi
PT Wirakarya Sakti 4.891.645 3.358.468 0,10 0,06 PT Wirakarya Sakti
PT Djuandasawit Lestari 4.760.006 2.528.641 0,09 0,04 PT Djuandasawit Lestari
PT Kresna Duta Agroindo 4.562.285 1.913.890 0,09 0,03 PT Kresna Duta Agroindo
PT Kruing Lestari Jaya 4.368.247 2.192.129 0,09 0,04 PT Kruing Lestari Jaya
PT Sumber Indahperkasa 4.100.825 1.887.085 0,08 0,03 PT Sumber Indahperkasa
PT Harapan Rimba Raya 3.903.774 1.392.862 0,08 0,02 PT Harapan Rimba Raya
PT Bumi Sawit Permai 3.515.376 1.047.229 0,07 0,02 PT Bumi Sawit Permai
PT Agrokarya Primalestari 3.398.694 2.147.816 0,07 0,04 PT Agrokarya Primalestari
PT Agrolestari Sentosa 3.120.576 1.143.721 0,06 0,02 PT Agrolestari Sentosa
PT Mitrakarya Agroindo 3.000.121 771.392 0,06 0,01 PT Mitrakarya Agroindo
PT Kencana Graha Permai 2.824.888 610.256 0,06 0,01 PT Kencana Graha Permai
PT Bumi Permai Lestari 2.521.056 1.585.789 0,05 0,03 PT Bumi Permai Lestari
PT Sawitakarya Manunggul 2.420.645 250.141 0,04 0,00 PT Sawitakarya Manunggul
PT Persada Graha Mandiri 2.310.176 792.483 0,04 0,01 PT Persada Graha Mandiri
PT Agrolestari Mandiri 2.220.010 392.986 0,04 0,01 PT Agrolestari Mandiri
PT Paramitra Internusa Pratama 2.182.524 358.318 0,04 0,01 PT Paramitra Internusa Pratama
PT Ramajaya Pramukti 2.116.581 238.153 0,04 0,00 PT Ramajaya Pramukti
PT Bahana Karya Semesta 2.090.277 1.425.124 0,04 0,02 PT Bahana Karya Semesta
PT Buana Wiralestari Mas 1.957.170 807.495 0,04 0,01 PT Buana Wiralestari Mas
PT Sinar Syno Kimia 1.868.453 3.165.320 0,04 0,05 PT Sinar Syno Kimia
PT Forestalestari Dwikarya 1.755.255 1.487.333 0,03 0,02 PT Forestalestari Dwikarya
PT Primatama Kreasimas 1.639.864 1.287.360 0,03 0,02 PT Primatama Kreasimas
PT Prisma Cipta Mandiri 1.521.270 447.508 0,03 0,01 PT Prisma Cipta Mandiri
PT Satya Kisma Usaha 1.434.993 1.380.895 0,03 0,02 PT Satya Kisma Usaha
PT Rimba Rayatama Jaya 1.378.418 153.323 0,03 0,00 PT Rimba Rayatama Jaya
PT Buana Artha Sejahtera 1.343.240 546.722 0,03 0,01 PT Buana Artha Sejahtera
PT Palmindo Billiton Berjaya 1.324.946 644.258 0,03 0,01 PT Palmindo Billiton Berjaya
PT Bangun Nusa Mandiri 1.288.212 278.036 0,03 0,00 PT Bangun Nusa Mandiri
PT Buana Adhitama 1.284.613 753.204 0,03 0,01 PT Buana Adhitama
PT Smartfren Telecom Tbk 1.273.326 161.544 0,03 0,00 PT Smartfren Telecom Tbk
PT Bumipalma Lestaripersada 1.236.925 5.164 0,02 0,00 PT Bumipalma Lestaripersada
PT Kartika Prima Cipta 1.131.008 443.220 0,02 0,01 PT Kartika Prima Cipta
PT Maskapai Perkebunan Leidong PT Maskapai Perkebunan Leidong
West Indonesia 1.008.779 447.834 0,02 0,01 West Indonesia
PT Cahayanusa Gemilang 961.297 188.204 0,02 0,00 PT Cahayanusa Gemilang
PT Agrolestari Subur Sejahtera 823.394 639.082 0,02 0,01 PT Agrolestari Subur Sejahtera
PT Meganusa Intisawit 703.016 153.538 0,01 0,00 PT Meganusa Intisawit
PT Finnantara Intiga 624.825 204.129 0,01 0,00 PT Finnantara Intiga
PT Pabrik Kertas Tjiwi Kimia Tbk 533.271 9.900.747 0,01 0,17 PT Pabrik Kertas Tjiwi Kimia Tbk
PT Aditunggal Mahajaya 526.465 111.562 0,01 0,00 PT Aditunggal Mahajaya
PT Sumalindo Hutani Jaya Tbk 487.353 222.515 0,01 0,00 PT Sumalindo Hutani Jaya Tbk
PT Serpong Mas Telematika 386.102 - 0,01 - PT Serpong Mas Telematika
PT Satrindo Jaya Agropalma 349.980 302.022 0,01 0,01 PT Satrindo Jaya Agropalma
PT Mitranusa Permata 343.231 71.512 0,01 0,00 PT Mitranusa Permata
PT Satria Perkasa Agung 277.767 224.511 0,01 0,00 PT Satria Perkasa Agung
PT Kharisma Riau Sentosa Prima 148.034 13.168 0,00 0,00 PT Kharisma Riau Sentosa Prima
PT Oki Pulp & Paper Mills 4.083 673.085 0,00 0,01 PT Oki Pulp & Paper Mills
Lain-lain (masing-masing kurang Others (less than
dari US$ 100.000) 176.071 225.563 0,00 0,00 US$ 100,000 each)
Jumlah 703.292.532 504.608.229 14,02 8,42 Total
- 133 -
Page 574
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pendapatan/Beban yang Bersangkutan/
Percentage to Total Respective
Revenues/Expenses
2023 2022 2023 2022
% %
Beban pokok penjualan Cost of revenues
PT Cakrawala Mega Indah 6.766.953 13.099.008 0,23 0,39 PT Cakrawala Mega Indah
PT Soci Mas 5.791.762 10.390.613 0,20 0,31 PT Soci Mas
PT Asuransi Sinar Mas 1.787.432 1.346.609 0,06 0,04 PT Asuransi Sinar Mas
PT Serpong Mas Telematika 1.106.863 943.648 0,04 0,03 PT Serpong Mas Telematika
PT Sinarmas Bio Energy 310.365 766.412 0,01 0,02 PT Sinarmas Bio Energy
PT Energi Sejahtera Mas 90.852 369.837 0,00 0,01 PT Energi Sejahtera Mas
Lain-lain (masing-masing kurang Others (less than
dari US$ 100.000) 157.489 149.827 0,01 0,00 US$ 100,000 each)
Jumlah 16.011.716 27.065.954 0,55 0,80 Total
Beban penjualan Selling expenses
PT Wirakarya Sakti 702.000 936.000 0,14 0,19 PT Wirakarya Sakti
Lain-lain (masing-masing kurang Others (less than
dari US$ 100.000) 203.898 148.180 0,04 0,03 US$ 100,000 each)
Jumlah 905.898 1.084.180 0,18 0,22 Total
Beban umum dan administrasi General and administrative expenses
PT Royal Oriental 1.094.810 1.391.351 0,35 0,38 PT Royal Oriental
PT Asuransi Sinar Mas 352.453 212.869 0,11 0,06 PT Asuransi Sinar Mas
PT Bumi Serpong Damai Tbk 334.786 287.941 0,11 0,08 PT Bumi Serpong Damai Tbk
PT Smartfren Telecom Tbk 260.003 180.842 0,08 0,05 PT Smartfren Telecom Tbk
Lain-lain (masing-masing kurang Others (less than
dari US$ 100.000) 69.995 7.166 0,02 0,00 US$ 100,000 each)
Jumlah 2.112.047 2.080.169 0,67 0,57 Total
b. Grup mengasuransikan sebagian persediaan b. The Group has insured part of its inventories
dan aset tetap (kecuali tanah), kepada and property, plant, and equipment (except
PT Asuransi Sinar Mas dan PT Asuransi land) with PT Asuransi Sinar Mas and
Sinar Mas Syariah (Catatan 8 dan 14). PT Asuransi Sinar Mas Syariah
(Notes 8 and 14).
c. Grup mengadakan perjanjian jual beli c. The Group entered into coal sales and
batubara dengan pihak berelasi purchase agreements with related parties
(Catatan 38). (Note 38).
d. Gaji dan imbalan kerja jangka pendek yang d. Salaries and other short-term employee
diberikan kepada dewan komisaris dan benefits provided to the Company’s board of
direksi Perusahaan untuk tahun-tahun yang commissioners and directors for the
berakhir 31 Desember 2023 dan 2022 years ended December 31, 2023 and 2022
masing-masing sebesar US$ 4.380.457 dan amounted to US$ 4,380,457 and
US$ 3.352.078. US$ 3,352,078, respectively.
37. Tujuan dan Kebijakan Manajemen Risiko 37. Financial Risk Management Objectives and
Keuangan Policies
Risiko-risiko utama yang timbul dari instrumen The main risks arising from the Group’s financial
keuangan yang dimiliki Grup adalah risiko suku instruments are interest rate risk, foreign
bunga, risiko nilai tukar, risiko likuiditas, dan risiko exchange risk, liquidity risk and credit risk. The
kredit. Kegiatan operasional Grup dijalankan operational activities of the Group are managed in
secara berhati-hati dengan mengelola risiko-risiko a prudential manner by managing those risks to
tersebut agar tidak menimbulkan potensi kerugian minimize potential losses.
bagi Grup.
Manajemen risiko merupakan tanggung jawab Risk management is the responsibility of the
Direksi. Direksi bertugas menentukan prinsip Board of Directors (BOD). The BOD has the
dasar kebijakan manajemen risiko Grup secara responsibility to determine the basic principles of
keseluruhan serta kebijakan pada area tertentu, the Group’s risk management as well as principles
seperti risiko nilai tukar, risiko suku bunga, risiko covering specific areas, such as foreign exchange
kredit, dan risiko likuiditas. risk, interest rate risk, credit risk, and liquidity risk.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Risiko Suku Bunga Interest Rate Risk
Risiko suku bunga adalah risiko dimana nilai wajar Interest rate risk is the risk that the fair value or
atau arus kas kontraktual masa datang dari suatu contractual future cash flows of a financial
instrumen keuangan akan terpengaruh akibat instrument will be affected due to changes in
perubahan suku bunga pasar. Eksposur Grup market interest rates. The Group’s exposure to
yang terpengaruh risiko suku bunga terutama interest rate risk relates primarily to bank loans.
terkait dengan pinjaman bank.
Untuk meminimalkan risiko suku bunga, Grup To minimize interest rate risk, the Group manages
mengelola beban bunga melalui kombinasi utang interest cost through a mix of fixed-rate and
dengan suku bunga tetap dan suku bunga variable-rate debts. Management of the Group
variabel. Manajemen Grup juga melakukan also conducts assessments on such rates and if
penelaahan atas suku bunga yang telah market interest rate decreases significantly,
ditetapkan, apabila suku bunga pasar turun management of the Group would negotiate with
secara signifikan, manajemen Grup akan creditors for a reduction in interest rates.
melakukan negosiasi untuk menurunkan suku Management also continuously assesses
bunga tersebut. Manajemen Grup juga secara conditions in the financial markets for
terus-menerus melakukan penelaahan pasar opportunities to obtain optimal funding sources in
keuangan untuk mendapatkan sumber pendanaan terms of the interest rate for the Group’s benefit.
yang optimal dengan suku bunga yang
menguntungkan bagi Grup.
Tabel berikut adalah nilai tercatat, berdasarkan The following table sets out the carrying amount,
jatuh temponya, liabilitas keuangan Grup yang by maturity, of the Group’s financial liabilities that
terpapar risiko arus kas karena perubahan are exposed to interest rate risk as of
suku bunga pada tanggal 31 Desember 2023 dan December 31, 2023 and 2022:
2022:
Suku bunga mengambang/Floating interest rate
31 Desember 2023/December 31, 2023 31 Desember 2022/December 31, 2022
Kurang dari Lebih dari Kurang dari Lebih dari
atau sama dengan 1 tahun/ atau sama dengan 1 tahun/
1 tahun/ More than Jumlah/ 1 tahun/ More than Jumlah/
Within 1 year 1 year Total Within 1 year 1 year Total
Liabilitas Liabilities
Utang bank dan Loans from banks and financial
lembaga keuangan 45.261.508 285.476.332 330.737.840 38.010.000 137.550.000 175.560.000 institution
Pada tanggal 31 Desember 2023 dan 2022 As of December 31, 2023 and 2022, if interest
apabila suku bunga atas pinjaman dengan suku rates on borrowings at variable rate had been
bunga mengambang meningkat/menurun sebesar higher/lower by 1%, with all other variables held
1% dan variabel lain tetap, maka laba/rugi constant, profit/loss before tax for the year would
sebelum pajak untuk tahun berjalan akan have been lower/higher by US$ 1,985,882 and
lebih rendah/tinggi masing-masing sebesar US$ 1,565,386, respectively, mainly as a result of
US$ 1.985.882 dan US$ 1.565.386, terutama higher/lower interest expense on floating rate
sebagai akibat tingginya/rendahnya beban bunga borrowings.
dari pinjaman dengan suku bunga mengambang.
Risiko Nilai Tukar Foreign Exchange Risk
Risiko nilai tukar adalah risiko dimana nilai wajar Foreign exchange rate risk is the risk that the fair
atau arus kas kontraktual masa datang dari suatu value or future contractual cash flows of
instrumen keuangan akan terpengaruh akibat a financial instrument will fluctuate because of
perubahan nilai tukar. changes in foreign exchange rates.
Grup memiliki eksposur dalam mata uang asing The Group has transactional currency exposures.
yang timbul dari transaksi operasionalnya. Such exposure arises when the transaction is
Eksposur tersebut timbul karena transaksi yang denominated in currencies other than the
bersangkutan dilakukan dalam mata uang selain functional currency of the operating unit or the
mata uang fungsional unit operasional atau pihak counterparty. These exposures are managed
lawan. Sebagian dari risiko ini dikelola partly by using natural hedges that arise from
menggunakan lindung nilai alamiah yang berasal monetary assets and liabilities in the same foreign
dari aset dan liabilitas moneter dalam mata uang currency.
asing yang sama.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pada tanggal 31 Desember 2023 dan 2022, Grup As of December 31, 2023 and 2022, the Group
mempunyai aset dan liabilitas moneter dalam has monetary assets and liabilities denominated in
mata uang asing sebagai berikut: foreign currencies as follows:
31 Desember 2023/December 31, 2023 31 Desember 2022/December 31, 2022
Mata uang Saldo dalam Saldo dalam
asal/ mata uang asal/ Ekuivalen mata uang asal/ Ekuivalen
Original Balance in dalam US$/ Balance in dalam US$/
currency original currency Equivalent in US$ original currency Equivalent in US$
Aset Assets
Kas dan setara kas IDR 4.283.172.946.431 277.839.451 1.387.662.612.612 88.211.975 Cash and cash equivalents
CNY 14.229.154 2.002.627 3.415.801 490.107
SGD 771.540 586.144 2.092.728 1.551.032
AUD - - 66.323.178 44.609.009
Investasi jangka pendek IDR 103.000.000.000 6.681.370 3.153.278.950 200.450 Short-term investments
AUD - - 998.497 671.590
Piutang usaha IDR 2.595.350.085.509 168.354.313 2.582.535.656.184 164.168.662 Trade accounts receivable
AUD - - 2.073.666 1.394.749
GBP - - 125.443 150.920
Piutang lain-lain Other receivables
(termasuk lancar dan tidak lancar) IDR 113.353.033.509 7.352.948 226.117.707.161 14.374.020 (including current and noncurrent)
CNY - - 8.880.001 1.274.123
AUD - - 11.184.199 7.522.499
SGD - - 1.106 820
Aset lancar lainnya IDR 150.611.113.047 9.769.792 1.228.721.399.873 78.108.283 Other current assets
Aset tidak lancar lain-lain IDR 528.626.020.548 34.290.739 308.700.712.574 19.623.718 Other noncurrent assets
CNY 423.267 59.571 562.529 80.713
AUD - - 31.202.414 20.986.762
Jumlah Aset 506.936.955 443.419.432 Total Assets
Liabilitas Liabilities
Utang bank dan lembaga keuangan Short-term loans from banks and
jangka pendek IDR 2.252.681.708.030 146.126.214 53.612.097.474 3.408.054 financial institution
AUD - - 5.919.574 3.981.509
Utang usaha IDR 4.236.758.839.843 274.828.674 3.610.361.693.170 229.506.178 Trade accounts payable
CNY 21.215.933 2.985.954 24.430.694 3.505.372
SGD 11.548 8.773 12.217 9.055
AUD - - 94.153.251 63.327.533
JPY - - 2.498.807 18.675
GBP - - 6.868 8.263
Utang lain-lain (termasuk jangka pendek Other accounts payable
dan jangka panjang) IDR 936.485.765.342 60.747.649 639.661.592.026 40.662.488 (including current and noncurrent)
SGD 116.370 88.407 140.559 104.176
EUR 1.700 1.890 1.700 1.806
AUD 2.015 1.443 49.894.926 33.559.357
Utang pajak IDR 183.872.659.688 11.927.390 132.962.184.141 8.452.241 Taxes payable
SGD - - 7.646 5.667
Beban akrual IDR 590.192.822.698 38.284.434 720.328.038.521 45.790.353 Accrued expenses
GBP 124.760 159.918 124.759 150.098
SGD 124.470 94.561 3.751.396 2.780.359
EUR 9.697 10.781 9.696 10.301
AUD 14.040 9.622 478.552.290 321.874.556
CNY - - 6.361.997 912.834
Liabilitas sewa pembiayaan IDR 25.846.231.280 1.676.585 16.814.908.292 1.068.903 Lease liabilities
Liabilitas imbalan kerja Long-term employee
jangka panjang IDR 153.479.227.312 9.955.839 137.338.178.544 8.730.416 benefits liability
Utang bank dan lembaga keuangan Long-term loans from banks and
jangka panjang (termasuk jangka financial institution (including
pendek dan jangka panjang) IDR 3.681.683.208.597 331.267.723 1.617.023.353.549 102.792.152 current and long-term portion)
Utang jangka panjang lainnya AUD - - 7.544.067 5.074.144 Other long-term payables
Jumlah Liabilitas 878.175.858 875.734.490 Total Liabilities
Jumlah Liabilitas - bersih (371.238.903) (432.315.058) Net Liabilities
Pada tanggal 31 Desember 2023 dan 2022, kurs As of December 31, 2023 and 2022, the
konversi yang digunakan Grup diungkapkan pada conversion rates used by the Group were
Catatan 2d atas laporan keuangan konsolidasian. disclosed in Note 2d to the consolidated financial
statements.
Pada tanggal 31 Desember 2023 dan 2022, jika As of December 31, 2023 and 2022, if the Rupiah
mata uang Rupiah melemah/menguat masing- currency had weakened/strengthened by 1% and
masing sebesar 1% dan 2% terhadap Dolar 2%, respectively, against the U.S. Dollar (US$)
Amerika Serikat (US$) dengan variabel lain with all other variables held constant, profit before
konstan, laba sebelum pajak untuk tahun berjalan tax for the year would have been lower/higher by
akan lebih rendah/tinggi masing-masing sebesar US$ 3,705,259 and US$ 1,451,815, respectively.
US$ 3.705.259 dan US$ 1.451.815.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Risiko Kredit Credit Risk
Risiko kredit adalah risiko bahwa Grup akan Credit risk is the risk that the Group will
mengalami kerugian yang timbul dari pelanggan incur a loss arising from the customers or
atau pihak lawan akibat gagal memenuhi liabilitas counterparties who fail to fulfill their contractual
kontraktualnya. Manajemen berpendapat bahwa obligations. Management believes that there are
tidak terdapat risiko kredit yang terkonsentrasi no significant concentrations of credit risk. The
secara signifikan. Grup mengendalikan risiko Group manages and controls the credit risk by
kredit dengan cara melakukan hubungan usaha dealing only with recognized and credit worthy
dengan pihak lain yang memiliki kredibilitas, parties, setting internal policies on verifications
menetapkan kebijakan verifikasi dan otorisasi and authorizations of credit, and regularly
kredit, serta memantau kolektibilitas piutang monitoring the collectibility of receivables to
secara berkala untuk mengurangi jumlah piutang reduce the exposure to bad debts.
tak tertagih.
Berikut adalah eksposur laporan posisi The table below shows the consolidated
keuangan konsolidasian yang terkait risiko statements of financial position exposures related
kredit pada tanggal 31 Desember 2023 dan 2022: to credit risk as of December 31, 2023 and 2022:
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Jumlah Bruto/ Jumlah Neto/ Jumlah Bruto/ Jumlah Neto/
Gross Amounts Net Amounts Gross Amounts Net Amounts
Diukur pada nilai wajar melalui laba rugi At FVPL
Investasi jangka pendek 9.276.076 6.681.370 3.414.790 872.040 Short-term investments
Investasi jangka panjang 68.111 68.111 66.747 66.747 Long-term investments
Aset keuangan pada biaya perolehan
diamortisasi Financial assets at amortized cost
Bank dan deposito berjangka 617.157.089 617.157.089 1.084.484.861 1.084.484.861 Banks and time deposits
Piutang usaha 355.090.251 343.889.153 543.446.904 532.601.807 Trade accounts receivable
Piutang lain-lain Other receivables
(termasuk lancar dan tidak lancar) 123.815.296 123.202.759 150.899.308 121.804.063 (included current and noncurrent)
Aset tidak lancar lain-lain 34.411.652 34.411.652 56.931.883 56.931.883 Other noncurrent assets
Diukur pada nilai wajar melalui
penghasilan komprehensif lain At FVOCI
Investasi jangka pendek 33.745.168 33.745.168 37.132.815 37.132.815 Short-term investments
Investasi jangka panjang 356.969.637 356.969.637 547.254.681 547.254.681 Long-term investments
Jumlah 1.530.533.280 1.516.124.939 2.423.631.989 2.381.148.897 Total
Risiko Likuiditas Liquidity Risk
Risiko likuiditas adalah risiko kerugian yang timbul Liquidity risk is a risk arising when the cash flow
apabila Grup tidak memiliki arus kas yang cukup position of the Group is not enough to cover the
untuk memenuhi liabilitas. liabilities which become due.
Dalam pengelolaan risiko likuiditas, manajemen In the management of liquidity risk, management
memantau dan menjaga jumlah kas dan setara monitors and maintains a level of cash and cash
kas yang dianggap memadai untuk membiayai equivalents deemed adequate to finance the
operasional Grup dan untuk mengatasi dampak Group’s operations and to mitigate the effects of
fluktuasi arus kas. Manajemen juga melakukan fluctuation in cash flows. Management also
evaluasi berkala atas proyeksi arus kas dan arus regularly evaluates the projected and actual cash
kas aktual, termasuk jadwal jatuh tempo utang. flows, including loan maturity profiles. It is not
Manajemen tidak mengharapkan bahwa arus kas expected that the cash flows included in the
dalam analisa jatuh tempo tersebut terjadi jauh maturity analysis could occur significantly earlier,
lebih awal, atau dalam jumlah yang berbeda or at significantly different amounts.
secara signifikan.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Berikut adalah jadwal jatuh tempo liabilitas The table below summarizes the maturity profile of
keuangan konsolidasian berdasarkan pembayaran consolidated financial liabilities based on
kontraktual yang tidak didiskontokan (tidak contractual undiscounted payments (exclude
termasuk arus kas pembayaran bunga) cash flows for interest payment) as of
pada tanggal 31 Desember 2023 dan 2022: December 31, 2023 and 2022:
31 Desember 2023/December 31, 2023
<= 1 tahun/ >1 tahun-2 tahun/ >2 tahun-5 tahun/ > 5 tahun/ Jumlah/ Biaya transaksi/ Nilai tercatat/
<= 1 year >1-2 years >2-5 years > 5 years Total Transaction costs As reported
Liabilitas Liabilities
Utang bank dan lembaga Bank loans and financial
keuangan (jangka pendek institution (short-term
dan jangka panjang) 329.086.673 74.490.806 321.138.876 84.652.310 809.368.665 (6.462.253) 802.906.412 and long-term)
Utang usaha 364.378.023 - - - 364.378.023 - 364.378.023 Trade accounts payable
Utang lain-lain 61.798.742 99.302 - - 61.898.044 - 61.898.044 Other accounts payable
Beban akrual 42.736.347 - - - 42.736.347 - 42.736.347 Accrued expenses
Jumlah 797.999.785 74.590.108 321.138.876 84.652.310 1.278.381.079 (6.462.253) 1.271.918.826 Total
31 Desember 2022/December 31, 2022
<= 1 tahun/ >1 tahun-2 tahun/ >2 tahun-5 tahun/ > 5 tahun/ Jumlah/ Biaya transaksi/ Nilai tercatat/
<= 1 year >1-2 years >2-5 years > 5 years Total Transaction costs As reported
Liabilitas Liabilities
Utang bank dan lembaga Bank loans and financial
keuangan (jangka pendek institution (short-term
dan jangka panjang) 413.539.845 276.764.553 340.165.062 20.305.405 1.050.774.865 (22.722.200) 1.028.052.665 and long-term)
Utang usaha 376.839.973 - - - 376.839.973 - 376.839.973 Trade accounts payable
Utang lain-lain 74.553.567 148.089.014 - - 222.642.581 - 222.642.581 Other accounts payable
Beban akrual 382.017.485 - - - 382.017.485 - 382.017.485 Accrued expenses
Senior Secured Notes - - 346.308.000 - 346.308.000 (8.081.774) 338.226.226 Senior Secured Notes
Utang jangka panjang lainnya
(jangka pendek dan jangka Other long-term payable
panjang) 1.099.374 3.974.770 - - 5.074.144 - 5.074.144 (short-term and long-term)
Jumlah 1.248.050.244 428.828.337 686.473.062 20.305.405 2.383.657.048 (30.803.974) 2.352.853.074 Total
38. Perjanjian Penting 38. Significant Agreements
a. Pada tanggal 16 Januari 1991, a. On January 16, 1991, PT Supra Veritas (SV)
PT Supra Veritas (SV) yang merupakan as one of the founder stockholders
salah satu pemegang saham pendiri (Founders) of PT Bumi Serpong Damai Tbk
(Pendiri) PT Bumi Serpong Damai Tbk (BSD City) and location rightsholders and the
(BSD City) dan pemegang ijin lokasi beserta other Founders of BSD City have signed a
para Pendiri BSD City lainnya telah cooperation agreement with BSD City. The
menandatangani perjanjian kerjasama cooperation agreement has been amended
dengan BSD City. Perjanjian kerjasama several times which were based on
tersebut telah mengalami beberapa agreement dated March 20, 1997 and
kali perubahan yaitu berdasarkan November 25, 2004. The cooperation
perjanjian tanggal 20 Maret 1997 dan agreement and its amendments consisted of
25 November 2004. Perjanjian kerjasama the following:
dan perubahannya tersebut mengatur antara
lain:
1. Pemberian kuasa dengan hak 1. Granting the authority with substitution
substitusi kepada BSD City untuk right to BSD City to acquire lands which
membebaskan tanah yang terletak are located in area of location rights of
dalam wilayah ijin lokasi dari each location rightsholders, to develop
masing-masing pemegang ijin lokasi, projects and sell/transfer and/or lease
mengembangkan proyek serta the land and building’s project.
menjual/mengalihkan dan/atau
menyewakan tanah dan bangunan
proyek.
2. BSD City akan mengusahakan dana 2. BSD City will arrange the fund for
untuk mengembangkan proyek. developing the project.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
3. Para Pendiri tidak akan menjual, 3. The Founders will not sell, secure, or
menggadaikan, atau membebani transfer their stocks in BSD City in any
dengan cara apapun saham mereka way, even though BSD City becomes a
dalam BSD City, walaupun BSD City publicly listed company, except as
nantinya akan menjadi perseroan otherwise agreed by the Founders.
terbuka, kecuali disepakati lain oleh
para Pendiri.
4. Para Pendiri mengakui bahwa 4. The Founders have stated and
meskipun semua tanah tersebut confirmed that even though the land is
terdaftar atas nama Pendiri sebagai registered under their names as the
pemegang ijin lokasi, tanah tersebut location rightsholders, the land belongs
sesungguhnya merupakan milik BSD to the BSD City, because the
City, karena pembebasan tanah acquisition of land using BSD City’s
tersebut menggunakan biaya BSD City account and the Founders bind
dan para Pendiri tidak akan mengakui themselves not to record the land as
dan membukukan tanah tersebut their assets.
sebagai aset mereka.
5. Para Pendiri akan menanggung segala 5. The Founders guarantee the Company
biaya sehubungan dengan kerugian against all costs or losses that might be
yang mungkin diderita oleh BSD City incurred by BSD City due to any
dikarenakan adanya tuntutan dari prosecution from the Founders’
kreditor para Pendiri. creditors.
Perjanjian ini berlaku surut mulai tanggal The agreement is valid retroactively from
1 Desember 1986. Masing-masing pihak December 1, 1986. All parties involved bind
mengikat diri untuk tidak membatalkan themselves not to cancel the agreement until
perjanjian kerjasama ini selama BSD City the BSD City is liquidated.
belum dibubarkan.
Sejak SV menggabungkan diri dengan Since SV has merged to the Company, the
Perusahaan, perjanjian kerjasama tersebut above cooperation agreement was reaffirmed
di atas ditegaskan kembali oleh Perusahaan by the Company and BSD City based on the
dan BSD City berdasarkan Penegasan Reaffirmation of Cooperation Agreement on
Perjanjian Kerjasama dalam Akta No. 14 Deed No. 14 dated January 19, 2009, from
tanggal 19 Januari 2009, dibuat di hadapan Pahala Sutrisno Amijoyo Tampubolon, S.H.,
Pahala Sutrisno Amijoyo Tampubolon, S.H., a public notary in Jakarta.
notaris di Jakarta.
b. Pada tanggal 29 Desember 1997, b. On December 29, 1997, the Company,
Perusahaan telah menandatangani PT Indah Kiat Pulp & Paper Tbk (IKPP) and
perjanjian dengan PT Indah Kiat Pulp & PT Pindo Deli Pulp and Paper Mills (PDPP),
Paper Tbk (IKPP) dan PT Pindo Deli Pulp related parties, entered into the following
and Paper Mills (PDPP), pihak berelasi, agreements:
sebagai berikut:
• Asset Purchase Agreements • Asset Purchase Agreements
Perjanjian ini mengatur tentang harga These agreements provide for price
dan ketentuan lainnya sehubungan and other provisions in relation to the
dengan pembelian seluruh aset yang purchase of all assets which were
terletak di dalam komplek pembangkit located in the complex of power assets
tenaga listrik dan uap (power assets) between the Company, IKPP, and
antara Perusahaan, IKPP, dan PDPP. PDPP. Based on the agreements, only
Berdasarkan perjanjian ini, hanya power assets were sold to the
power assets yang dijual kepada Company while the land where the
Perusahaan sedangkan tanah dimana power assets are located remain the
power assets berada tetap menjadi properties of IKPP and PDPP. The land
milik IKPP dan PDPP. Tanah tersebut will be leased by the Company from
akan disewakan oleh IKPP dan PDPP IKPP and PDPP in accordance with the
kepada Perusahaan berdasarkan provisions of the Lease Agreements.
Lease Agreements.
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Page 580
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
• Master Operating Agreements • Master Operating Agreements
Perjanjian ini berikut dengan These agreements and the
perubahan-perubahannya memuat amendments thereto provide for certain
ketentuan-ketentuan dan prosedur provisions and operational procedures
operasional dari komplek pembangkit of power plants. These agreements are
tenaga listrik dan uap (power plants). valid for a period of twenty five (25)
Perjanjian ini berlaku selama years and can be extended by a period
25 (dua puluh lima) tahun dan dapat of 5 years and for another subsequent
diperpanjang untuk periode 5 tahun period of 5 years.
dan setelah itu dapat diperpanjang
untuk periode 5 tahun berikutnya.
• Energy Service Agreements • Energy Service Agreements
Perjanjian ini berikut dengan These agreements and the
perubahan-perubahannya mengatur amendments thereto provide certain
antara lain tentang tarif jasa provisions among others for rate on
penyediaan tenaga listrik dan uap. steam and power processing services.
Perjanjian ini berlaku selama These agreements are valid for a
25 (dua puluh lima) tahun dan dapat period of twenty five (25) years and can
diperpanjang untuk periode 5 tahun be extended by a period of 5 years and
dan setelah itu dapat diperpanjang for another subsequent period of
untuk periode 5 tahun berikutnya. 5 years.
• Lease Agreements • Lease Agreements
Berdasarkan perjanjian ini berikut Based on these agreements and the
dengan perubahan dan tambahannya, amendments thereto, IKPP and PDPP
IKPP dan PDPP akan menyewakan will lease to the Company a portion of
bagian tanah mereka kepada their land. The terms of the lease
Perusahaan. Jangka waktu perjanjian agreements will be extended pursuant
akan diperpanjang mengikuti to extension in the term of the
perpanjangan jangka waktu dari Energy Services Agreements. These
Energy Services Agreements. agreements are valid for a period of
Perjanjian ini berlaku selama 25 (dua twenty five (25) years.
puluh lima) tahun.
Pada tanggal 18 Desember 2006, On December 18, 2006, the Company
Perusahaan mengadakan perjanjian Power entered into a Power and Steam Processing
and Steam Processing Service Agreement Service Agreement with PDPP. This
dengan PDPP. Perjanjian ini memuat antara agreement provides certain provisions on
lain tentang ketentuan-ketentuan, prosedur operational procedures, among others, and
operasional dan tarif penyediaan tenaga for rate on steam and power processing
listrik dan uap. Perjanjian ini berlaku selama services. This agreement is valid for twenty
25 (dua puluh lima) tahun dan dapat five (25) years and can be extended.
diperpanjang.
c. Pada tanggal 11 Agustus 2011, GEM c. On August 11, 2011, GEM (as a seller) and
(penjual) dan GMR Coal Resources Pte. Ltd. GMR Coal Resources Pte. Ltd. (GMR) (as a
(GMR) (pembeli) mengadakan Perjanjian buyer) entered into a Coal Sales Agreement
Jual Beli Batubara (CSA) untuk jangka waktu (CSA) for a period of twenty five (25) years
25 (dua puluh lima) tahun sejak pengiriman from the date of the first shipment of coal.
batubara pertama kali.
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Page 581
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pada tanggal 11 Agustus 2011, GMR, GEM, On August 11, 2011, GMR, GEM and its
dan entitas anak (suppliers) yang terdiri dari subsidiaries (suppliers) consisting of BBU,
BBU, BORNEO, BHBA, BNP, KCP, KIM, BORNEO, BHBA, BNP, KCP, KIM, TBBU
TBBU dan TKS mengadakan Perjanjian and TKS entered into a Coal Sales Support
Penunjang Jual Beli Batubara (CSSA). Agreement (CSSA). The agreement
Perjanjian ini mengatur dukungan stipulates the support for coal availability
ketersediaan batubara dari entitas anak from the subsidiaries to GEM so that GEM
kepada GEM sehingga GEM dapat can fulfill its obligations in the CSA. The
memenuhi kewajibannya dalam CSA. agreement is valid for twenty five (25) years
Perjanjian ini berjangka waktu 25 (dua puluh since the date of the first shipment of coal.
lima) tahun terhitung sejak tanggal
pengiriman batubara pertama kali.
Pada tanggal 31 Januari 2024, perjanjian ini On January 31, 2024, this agreement has
telah diakhiri. been terminated.
d. Pada tanggal 19 Desember 2023, SMSDP, d. On December 19, 2023, SMSDP, a
entitas anak, menandatangani perjanjian subsidiary, signed a sale and purchase
pengikatan jual beli dengan PT Smartfren agreement with PT Smartfren Telecom Tbk
Telecom Tbk dan PT Smartel Telecom untuk and PT Smartel Telecom to purchase the
melakukan pembelian aset yang dialihkan, transferred assets, with a total value of
dengan nilai seluruhnya sebesar Rp 544,208,371,000.
Rp 544.208.371.000.
e. Iuran Dana Hasil Produksi Batubara (DHPB) e. Royalty
Berdasarkan ketentuan Perjanjian Based on the Coal Contract of Work
Kerjasama Pengusahaan Pertambangan (CCoW), BORNEO, a subsidiary, is required
Batubara (PKP2B), BORNEO, entitas anak, to share its 13.5% of coal produced to the
berkewajiban untuk membagi 13,5% dari Government of the Republic of Indonesia.
produksi batubara kepada Pemerintah
Republik Indonesia.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, accrued
akrual iuran DHPB masing-masing sebesar royalty fees amounted to US$ 840,870 and
US$ 840.870 dan US$ 4.631.999 disajikan US$ 4,631,999, respectively, and are
sebagai bagian dari “Beban akrual” pada presented as part of “Accrued expenses” in
laporan posisi keuangan konsolidasian. the consolidated statements of financial
Beban DHPB untuk tahun-tahun yang position. The royalty fees for the years ended
berakhir 31 Desember 2023 dan 2022 December 31, 2023 and 2022 amounted to
masing-masing sebesar US$ 452.211.304 US$ 452,211,304 and US$ 549,441,010,
dan US$ 549.441.010, disajikan sebagai respectively, and were presented as part of
bagian dari “Beban pokok penjualan” “Cost of revenues” (Note 31).
(Catatan 31).
f. Iuran Tetap f. Deadrent
BORNEO diwajibkan untuk membayar iuran BORNEO is required to pay a fixed payment
tetap kepada Pemerintah Republik Indonesia (dead rent) to the Government of the
berdasarkan 24.100 Ha sesuai dengan tarif Republic of Indonesia based on 24,100 Ha,
yang ditetapkan dalam PKP2B. in accordance with the rates on CcoW as
stipulated therein.
Beban iuran tetap untuk tahun-tahun yang Deadrent expenses for the years ended
berakhir 31 Desember 2023 dan 2022 December 31, 2023 and 2022 amounted to
masing-masing sebesar US$ 141.442 dan US$ 141,442 and US$ 752,242, respectively,
US$ 752.242 disajikan sebagai bagian dari are presented as part of “General and
“Beban umum dan administrasi - Lain-lain” administrative expenses - Others” (Note 32).
(Catatan 32).
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Page 582
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
f. Perjanjian Jual Beli Batubara g. Coal Sale and Purchase Agreement
Entitas anak menandatangani beberapa The subsidiaries entered into several coal
perjanjian jual beli batubara dengan sale and purchase agreements with various
beberapa pelanggan berdasarkan ketentuan buyers and suppliers based on the provision
sebagaimana diatur dalam masing-masing stated in each of the agreements.
perjanjian-perjanjian tersebut.
39. Informasi Segmen 39. Operating Segments
Informasi segmen Grup disusun berdasarkan jenis The Group’s operating segment is presented
usaha, yakni penyediaan tenaga listrik dan uap, based on their business, namely supply of steam
perdagangan pupuk dan bahan kimia, sewa, dan and electricity, fertilizer and chemicals trading,
pertambangan dan perdagangan batubara. rent, and coal mining and trading.
31 Desember 2023/December 31, 2023
Pertambangan dan Penyediaan
Penyediaan Tenaga Perdagangan TV cable dan
Uap dan Listrik/ Batubara/ Internet/
Steam and Electricity Perdagangan/ Coal Mining Cable TV and Lain-lain/ Eliminasi/ Jumlah/
Processing Fee Trading and Trading Internet Others Elimination Total
Pendapatan usaha Revenues
Lokal 40.220.281 207.812.736 997.788.016 92.012.921 446.566 (1.314.065) 1.336.966.455 Local
Ekspor - 1.712.524 3.675.629.885 - 351.108 - 3.677.693.517 Export
Jumlah 40.220.281 209.525.260 4.673.417.901 92.012.921 797.674 (1.314.065) 5.014.659.972 Total
Beban pokok penjualan 34.821.301 177.725.515 2.693.718.162 37.225.057 581.190 (1.670.694) 2.942.400.531 Cost of revenues
Hasil segmen 5.398.980 31.799.745 1.979.699.739 54.787.864 216.484 356.629 2.072.259.441 Segment result
Beban usaha (12.090.435) (26.295.450) (727.513.383) (53.424.083) (1.711.455) 3.563.077 (817.471.729) Operating expenses
Beban lain-lain 9.713.761 101.877 (73.753.031) (10.903.634) 5.194.882 (4.071.881) (73.718.026) Other expenses
Laba sebelum pajak 3.022.306 5.606.172 1.178.433.325 (9.539.853) 3.699.911 (152.175) 1.181.069.686 Profit before tax
Beban pajak - bersih (30.255.604) 1.325.179 330.614.513 3.206.397 10.865.682 - 315.756.167 Tax expense - net
Laba bersih 33.277.910 4.280.993 847.818.812 (12.746.250) (7.165.771) (152.175) 865.313.519 Net profit
Aset segmen - neto dari pajak 1.907.894.729 48.067.273 1.278.692.027 795.199.426 34.700.461 (1.153.675.327) 2.910.878.589 Segment assets - net of tax
Liabilitas segmen - neto dari pajak 321.963.658 29.070.731 666.308.779 440.649.145 102.515 (150.717.431) 1.307.377.397 Segment liabilities - net of tax
Pengungkapan tambahan Additional disclosures
Perolehan barang modal 469.293 3.214.305 244.887.851 133.537.603 181.975 - 382.291.027 Capital expenditures
Depresiasi dan amortisasi 17.221.419 808.229 222.467.955 23.238.036 425.195 (118.397) 264.042.437 Depreciation and amortization
Penjualan berdasarkan lokasi geografis Sales based on geographical location
Indonesia 40.220.281 207.812.736 997.788.016 92.012.921 446.566 (1.314.065) 1.336.966.455 Indonesia
Cina - - 1.294.322.625 - - - 1.294.322.625 China
India - - 836.730.244 - - - 836.730.244 India
Jepang - - 487.769.422 - - - 487.769.422 Japan
Korea - - 405.101.514 - 351.108 - 405.452.622 Korea
Belanda - - 246.915.267 - - - 246.915.267 Netherland
Asia Tenggara (kecuali Indonesia) - - 191.114.354 - - - 191.114.354 South East Asia (exclude Indonesia)
Eropa - - 96.111.665 - - - 96.111.665 Europe
Lain-lain - 1.712.524 117.564.794 - - - 119.277.318 Others
Jumlah 40.220.281 209.525.260 4.673.417.901 92.012.921 797.674 (1.314.065) 5.014.659.972 Total
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
31 Desember 2022/December 31, 2022
Pertambangan dan Penyediaan
Penyediaan Tenaga Perdagangan TV cable dan
Uap dan Listrik/ Batubara/ Internet/
Steam and Electricity Perdagangan/ Coal Mining Cable TV and Lain-lain/ Eliminasi/ Jumlah/
Processing Fee Trading and Trading Internet Others Elimination Total
Pendapatan usaha Revenues
Lokal 48.380.871 154.624.417 954.331.193 65.997.501 445.296 (1.426.290) 1.222.352.988 Local
Ekspor - 3.497.905 4.729.631.668 - 623.237 - 4.733.752.810 Export
Jumlah 48.380.871 158.122.322 5.683.962.861 65.997.501 1.068.533 (1.426.290) 5.956.105.798 Total
Beban pokok penjualan 34.302.997 130.802.854 3.119.445.654 33.839.085 966.157 (1.283.379) 3.318.073.368 Cost of revenues
Hasil segmen 14.077.874 27.319.468 2.564.517.207 32.158.416 102.376 (142.911) 2.638.032.430 Segment result
Beban usaha (11.127.796) (17.051.654) (797.575.577) (34.928.562) (2.628.598) 2.410.835 (860.901.352) Operating expenses
Beban lain-lain 8.106.241 (365.986) (186.930.797) (6.027.669) 10.471.546 (2.036.200) (176.782.865) Other expenses
Ekuitas pada rugi bersih ventura Share in net losses of joint venture and
bersama dan entitas asosiasi - an associate
Laba sebelum pajak 16.318.082 9.078.912 1.580.029.581 (8.314.732) 7.981.773 231.725 1.600.348.213 Profit before tax
Beban pajak - bersih 930.285 2.271.534 297.024.519 1.493.175 465.106 - 302.184.619 Tax expense - net
Laba bersih 15.387.797 6.807.378 1.283.005.062 (9.807.907) 7.516.667 231.725 1.298.163.594 Net profit
Aset segmen - neto dari pajak 2.455.095.707 155.536.405 4.839.732.305 559.998.998 136.817.371 (1.772.553.525) 6.374.627.261 Segment assets - net of tax
Liabilitas segmen - neto dari pajak 229.683.480 140.477.924 2.468.788.192 215.245.140 9.761.385 (133.629.003) 2.930.327.118 Segment liabilities - net of tax
Pengungkapan tambahan Additional disclosures
Perolehan barang modal 589.610 910.447 181.034.262 40.926.845 84.351 - 223.545.515 Capital expenditures
Depresiasi dan amortisasi 17.425.512 499.140 256.145.295 20.709.878 712.375 (121.539) 295.370.661 Depreciation and amortization
Penjualan berdasarkan lokasi geografis Sales based on geographical location
Cina - - 1.324.321.986 - - - 1.324.321.986 China
Indonesia 48.380.871 154.624.417 954.331.193 65.997.501 445.296 (1.426.290) 1.222.352.988 Indonesia
India - - 1.113.553.291 - - - 1.113.553.291 India
Jepang - - 981.206.707 - - - 981.206.707 Japan
Korea - - 598.207.577 - 623.237 - 598.830.814 Korea
Asia Tenggara (kecuali Indonesia) - - 231.818.461 - - - 231.818.461 South East Asia (exclude Indonesia)
Belanda - - 165.268.745 - - - 165.268.745 Netherland
Eropa - - 133.324.546 - - - 133.324.546 Europe
Lain-lain - 3.497.905 181.930.355 - - - 185.428.260 Others
Jumlah 48.380.871 158.122.322 5.683.962.861 65.997.501 1.068.533 (1.426.290) 5.956.105.798 Total
40. Informasi Lainnya 40. Other Information
a. Undang-Undang Pertambangan Mineral dan a. Mineral and Coal Mining Law and
Batubara dan Peraturan Pemerintah Government Regulations
Pada tanggal 10 Juni 2020, Pemerintah On June 10, 2020, the Government of the
Republik Indonesia mengeluarkan Undang- Republic of Indonesia issued Law No. 3 Year
Undang (UU) No. 3 Tahun 2020 tentang 2020 regarding the Amendment to Law No. 4
Perubahan atas UU No. 4 Tahun 2009 Year 2009 regarding Mineral and Coal Mining
tentang Pertambangan Mineral dan Batubara (Law). Law No. 3 Year 2020 amends various
yang baru (UU). UU No. 3 Tahun 2020 ini provisions from the previous law, the Law
mengubah cukup banyak ketentuan dalam No. 4 Year 2009 regarding the Mineral and
UU sebelumnya, yaitu UU No. 4 Tahun 2009 Coal Mining, and lastly amended by Law
tentang Pertambangan Mineral dan Batubara, No. 11 Year 2020 regarding Job Creation
dan terakhir diubah berdasarkan (the Mining Law).
UU No. 11 Tahun 2020 tentang Cipta Kerja
(UU Pertambangan).
Sebagai implementasi dari UU As an implementation of the Mining Law, the
Pertambangan, Pemerintah Republik Government of the Republic of Indonesia
Indonesia mengeluarkan beberapa Peraturan issued several Government Regulation,
Pemerintah, di antaranya Peraturan among others, Government Regulation (GR)
Pemerintah (PP) No. 22 Tahun 2010 tentang No. 22 Year 2010 regarding the Mining Area
Wilayah Pertambangan pada tanggal on February 1, 2010. In addition, the
1 Februari 2010. Kemudian Pemerintah juga Government issued GR No. 55 Year 2010 on
mengeluarkan PP No. 55 Tahun 2010 pada July 5, 2010 regarding the development and
tanggal 5 Juli 2010 yang mengatur supervision of the implementation of mineral
mengenai pembinaan dan pengawasan and coal mining activities in Indonesia.
penyelenggaraan usaha pertambangan
mineral dan batubara di Indonesia.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pada tanggal 20 Desember 2010, Pemerintah On December 20, 2010, the Government of
Republik Indonesia mengeluarkan peraturan the Republic of Indonesia released an
implementasi atas UU Pertambangan No. 4 implementing regulation for Mining Law No. 4
Tahun 2009, yaitu PP No. 78 Tahun 2010 Year 2009, i.e. GR No. 78 Year 2010 that
yang mengatur aktivitas reklamasi dan pasca deals with reclamation and post-mining
tambang untuk pemegang IUP Eksplorasi dan activities for both IUP Exploration and IUP
IUP Operasi Produksi. Peraturan ini Production Operation holders. This regulation
memperbarui Peraturan Menteri Energi dan updates Regulation of the Minister of Energy
Sumber Daya Mineral No. 18 Tahun 2008 and Mineral Resources No. 18 Year 2008
tanggal 29 Mei 2008. Ketentuan peraturan ini dated May 29, 2008. The regulation requires
antara lain: among others:
a. Pemegang IUP Eksplorasi, harus a. An IUP Exploration holder, must include
memuat rencana reklamasi di dalam a reclamation plan in its exploration
rencana kerja dan anggaran biaya work plan and budget and provide a
ekplorasinya dan menyediakan jaminan reclamation guarantee in the form of a
reklamasi berupa deposito berjangka time deposit placed in a state-owned
yang ditempatkan pada bank bank.
pemerintah.
b. Pemegang IUP Operasi Produksi, b. An IUP Production Operation holder,
harus menyiapkan (1) rencana must prepare (1) a five-year
reklamasi lima tahunan; (2) rencana reclamation plan; (2) a post-mining
pasca tambang; (3) menyediakan plan; (3) provide a reclamation
jaminan reklamasi yang dapat berupa guarantee which may be in the form of
rekening bersama atau deposito a joint account or time deposit placed in
berjangka yang ditempatkan pada bank a state-owned bank, a bank guarantee,
pemerintah, bank garansi, atau or an accounting provision (if eligible);
cadangan akuntansi (bila diizinkan); and (4) provide a post-mine guarantee
dan (4) menyediakan jaminan pasca in the form of a time deposit in a state-
tambang berupa deposito berjangka owned bank.
yang ditempatkan di bank pemerintah.
Penempatan jaminan reklamasi dan jaminan The placement of reclamation and
pasca tambang tidak menghilangkan post-mining guarantee does not eliminate the
kewajiban pemegang IUP dari ketentuan obligation of IUP holder from the provision to
untuk melaksanakan aktivitas reklamasi dan carry out reclamation and post-mining
pasca tambang. activities.
Pada tanggal 6 Januari 2012, Pemerintah On January 6, 2012, the Government of the
Republik Indonesia mengeluarkan PP Republic of Indonesia released GR for
mengenai penerimaan negara bukan pajak non-tax state revenue applied in the Ministry
yang berlaku di Kementerian Energi dan of Energy and Mineral Resources No. 9
Sumber Daya Mineral No. 9 Tahun 2012 yang Year 2012 which replaced previous regulation
menggantikan PP No. 45 Tahun 2003. GR No. 45 Year 2003.
Pada tanggal 20 November 2019, Pemerintah On November 20, 2019, the Government of
Republik Indonesia mengeluarkan PP baru the Republic of Indonesia released a new GR
mengenai jenis dan tarif atas jenis for type and rate for non-tax state revenue
penerimaan negara bukan pajak yang berlaku types applied in the Ministry of Energy and
di Kementerian Energi dan Sumber Daya Mineral Resources No. 81 Year 2019 which
Mineral No. 81 Tahun 2019 yang replaced previous GR No. 9 Year 2012.
menggantikan PP No. 9 Tahun 2012. Namun, However, this regulation mostly governs the
PP ini lebih banyak mengatur mengenai adjustment of non-tax state revenue in the
penyesuaian tarif penerimaan negara, bukan metal mineral commodities.
pajak pada sektor komoditas mineral logam.
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PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Dalam peraturan ini diatur bahwa jenis In this regulation, the type of Non-tax State
Penerimaan Negara Bukan Pajak pada Revenue in the Directorate General of Mineral
Direktorat Jenderal Mineral dan Batubara and Coal shall include, among other:
diantaranya meliputi:
a. kompensasi data informasi Wilayah Izin a. compensation for information data on
Usaha Pertambangan eksplorasi atau the Mining Business License Area of
Wilayah Izin Usaha Pertambangan exploration or Special Mining Business
Khusus eksplorasi untuk mineral logam License Area of exploration for metal
dan batubara; minerals and coal;
b. jaminan kesungguhan lelang Wilayah b. surety bond of Mining Business License
Izin Usaha Pertambangan atau Wilayah Area or Special Mining Business
Izin Usaha Pertambangan Khusus License Area for metal minerals and
mineral logam dan batubara dalam hal coal in the event that the bidder that
peserta lelang yang telah lolos has passed the prequalification does
prakualifikasi tidak memasukkan surat not submit a quotation letter or the
penawaran harga atau peserta lelang bidder determined to be the winner
yang ditetapkan sebagai pemenang does not submit an application for
lelang tidak mengajukan permohonan mining business license or special
izin usaha pertambangan atau izin mining business license;
usaha pertambangan khusus;
c. jaminan kesungguhan pelaksanaan c. performance bond for exploration
kegiatan eksplorasi mineral logam, activities of metal minerals, nonmetal
mineral bukan logam, batuan dan minerals, rocks and coal in the event
batubara dalam hal pemegang Izin that the holder of Mining Business
Usaha Pertambangan atau Izin Usaha License or Special Mining Business
Pertambangan Khusus tidak License does not carry out exploration
melaksanakan kegiatan eksplorasi; dan activities; and
d. bagian Pemerintah Pusat dari d. portion of the Central Government from
keuntungan bersih dari pemegang Izin the net profit from the holder of Special
Usaha Pertambangan Khusus operasi Mining Business License for production
produksi untuk mineral logam dan operations for metal minerals and coal.
batubara.
Pada tanggal 13 September 2021, sebagai On September 13, 2021, as the
implementasi dari UU No. 3 Tahun 2020, implementation of Law No. 3 Year 2020, the
Pemerintah Republik Indonesia Government of the Republic of Indonesia
mengeluarkan PP No. 96 Tahun 2021 tentang issued GR No. 96 Year 2021 regarding the
Kegiatan Usaha Pertambangan Mineral Mineral and Coal Mining Activities which
dan Batubara yang mencabut replace the GR No. 23 Year 2010 and all of
PP No. 23 Tahun 2010 berikut seluruh its amendments.
perubahan-perubahannya.
Grup terus memonitor perkembangan dari The Group continuously monitored the
implementasi peraturan pelaksanaan dari development and implementation of the new
Undang-Undang Pertambangan baru ini Mining Law and Government Regulation in
dan menganalisis pengaruhnya terhadap mining and analyzed the impact on the
operasional Grup. Manajemen berpendapat Group’s operations. The Group’s
bahwa ketentuan-ketentuan pada Undang- management believes that the provisions of
Undang Pertambangan dan Peraturan the new Mining Law will have no significant
Pemerintah terkait pertambangan tidak akan impact to the Group in the near term.
menimbulkan dampak signifikan pada
operasional Grup dalam waktu dekat.
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Page 586
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
b. Analisis Dampak Lingkungan Hidup b. Environmental Impact Assessment
BORNEO telah memiliki persetujuan Analisis BORNEO has an Environmental Impact
Dampak Lingkungan Hidup (AMDAL) pada Assessment (AMDAL) approval for its coal
kegiatan penambangan batubara yang mining activities based on the Decision of
dijalankannya berdasarkan Keputusan Bupati Bupati Tanah Bumbu No. 29 Year 2005
Tanah Bumbu No. 29 Tahun 2005 tentang regarding Approval on Environmental Impact
Persetujuan Analisis Dampak Lingkungan Assessment (AMDAL), Environment
Hidup (AMDAL), Rencana Pengelolaan Management Plan (RKL) and Environment
Lingkungan Hidup (RKL) dan Rencana Monitoring Plan (RPL) of BORNEO for Coal
Pemantauan Lingkungan Hidup (RPL) Mining Activities in Satui District, Sungai
BORNEO pada Kegiatan Penambangan Loban District and Kusan Hulu District, Tanah
Batubara di Kecamatan Satui, Kecamatan Bumbu Regency, South Kalimantan Province
Sungai Loban dan Kecamatan Kusan Hulu, (SK 29/2005) which is valid starting from the
Kabupaten Tanah Bumbu, Provinsi date of the Decision. SK 29/2005, among
Kalimantan Selatan (SK 29/2005) yang others, stated that BORNEO could conduct
berlaku sejak tanggal ditetapkannya. coal mining activities and should comply with
SK 29/2005, antara lain, mengatur bahwa the terms stipulated in the approved AMDAL,
BORNEO dapat melaksanakan kegiatan RKL and RPL documents.
penambangan batubara dan wajib mentaati
ketentuan yang tersirat dalam dokumen
AMDAL, RKL dan RPL yang telah disetujui.
Pada tanggal 3 Juni 2006 berdasarkan Surat On June 3, 2006, based on the Decree of the
Keputusan Bupati Tanah Bumbu No. 169 Regent of Tanah Bumbu No. 169 Year 2006,
Tahun 2006, BORNEO telah memiliki Upaya BORNEO has had Environmental
Pengelolaan Lingkungan (UKL) dan Upaya Management Efforts (UKL) and
Pemantauan Lingkungan (UPL) untuk Environmental Monitoring Efforts (UPL) for
kegiatan Pelabuhan Khusus dan Stockpile Special Port and Coal Stockpile activities
batubara yang berlokasi di Kecamatan located in Angsana District, Tanah Bumbu
Angsana, Kabupaten Tanah Bumbu, Provinsi Regency, South Kalimantan Province.
Kalimantan Selatan.
Berdasarkan Surat Keputusan dari Menteri Based on the Decree from the Minister of
Lingkungan Hidup Republik Indonesia No. 64 Environment of the Republic of Indonesia
Tahun 2013 tanggal 15 Februari 2013, No. 64 Year 2013 dated February 15, 2013,
BORNEO telah memperoleh Izin Lingkungan BORNEO has obtained Environment License
Kegiatan Pengoperasian TUKS di Desa for the Operational Activities of TUKS at
Bunati, Kecamatan Angsana, Kabupaten Bunati Village, Angsana District, Tanah
Tanah Bumbu, Provinsi Kalimantan Selatan. Bumbu Regency, South Kalimantan Province.
Berdasarkan Keputusan Gubernur Based on the Decree of the
Kalimantan Selatan Governor of South Kalimantan
No. 188.44/0465/KUM/2016 tanggal No. 188.44/0465/KUM/2016 dated August 16,
16 Agustus 2016, BORNEO telah 2016, BORNEO has obtained an Environment
memperoleh Izin Lingkungan atas Kegiatan License for Increasing Coal Production
Peningkatan Kapasitas Produksi Batubara Capacity Activities from production of
TUKS dari produksi 4,8 juta ton/tahun 4.8 million tons/year to a maximum of
menjadi produksi maksimal 20 juta ton/tahun 20 million tons/year and an additional area of
dan penambahan luas dari 15 Ha menjadi 15 Ha to 22.70 Ha at Bunati Village, Angsana
22,70 Ha di Desa Bunati, Kecamatan District, Tanah Bumbu Regency, South
Angsana, Kabupaten Tanah Bumbu, Provinsi Kalimantan Province.
Kalimantan Selatan.
- 146 -
Page 587
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
BORNEO telah mendapatkan Persetujuan BORNEO has obtained UKL UPL Document
Dokumen UKL UPL untuk Rencana Kegiatan Approval for the Port Pond Dredging Activity
Pengerukan Kolam Pelabuhan dan Plan and Coal Production Capacity Increase
Peningkatan Kapasitas Produksi Batubara from a production of 20 million tons/year to a
dari produksi 20 juta ton/tahun menjadi maximum production of 44 million tons/year
produksi maksimal 44 juta ton/tahun pada at the BORNEO TUKS on land covering an
TUKS BORNEO pada lahan seluas 22,70 Ha area of 22.70 Ha based on the Decree
berdasarkan Keputusan Kepala Dinas of the Head of the Environmental
Lingkungan Hidup Provinsi Kalimantan Service of South Kalimantan Province
Selatan No. 660/024-TL/DLH/2019 tanggal No. 660/024-TL/DLH/2019 dated January 14,
14 Januari 2019 dan Izin Lingkungan 2019 and Environmental Permit
No. 503/2-IL/DSDPMPTSP/IV/I/2019 tanggal No. 503/2-IL/DSDPMPTSP/IV/I/2019 dated
14 Januari 2019 yang diterbitkan oleh Kepala January 14, 2019 which is issued by the Head
Dinas Penanaman Modal dan Pelayanan of the Office of Investment and
Terpadu Satu Pintu. One-Stop Integrated Services.
BORNEO telah mendapatkan Persetujuan BORNEO has obtained the Approval of the
Pernyataan Kesanggupan Pengelolaan Statement of Environmental Management
Lingkungan Hidup Kegiatan Pengerukan Ability for Port Pond Dredging Activities and
Kolam Pelabuhan dan Penambangan Crushing Plant Mining at the BORNEO TUKS
Crushing Plant pada TUKS BORNEO based on the Decree of the Head of the
berdasarkan Keputusan Kepala Dinas Environmental Agency of South Kalimantan
Lingkungan Hidup Provinsi Kalimantan Province No. 185 Year 2021 dated June 21,
Selatan No. 185 Tahun 2021 2021 and Environmental Permit
tanggal 21 Juni 2021 dan Izin Lingkungan No. 503/16.1-5/DPMPTSP/VI/2021 dated
No. 503/16.1-5/DPMPTSP/VI/2021 tanggal June 24, 2021, issued by the Head of the
24 Juni 2021 yang diterbitkan oleh Kepala Investment and One Stop Service Office.
Dinas Penanaman Modal dan Pelayanan
Terpadu Satu Pintu.
Berdasarkan Keputusan Gubernur Based on the Decree of the
Kalimantan Selatan Governor of South Kalimantan
No. 188.44/0285/KUM/2012 tanggal No. 188.44/0285/KUM/2012 dated June 12,
12 Juni 2012, BORNEO telah memperoleh 2012, BORNEO has obtained an
Izin Lingkungan atas kegiatan Peningkatan Environmental Permit for the Coal Production
Kapasitas Produksi Batubara dari produksi Capacity Increase activity from a production
5 juta ton/tahun menjadi produksi maksimal of 5 million tons/year to a maximum
13 juta ton/tahun di wilayah PKP2B BORNEO production of 13 million tons/year in the
Wilayah KW 99PB0399 di Kecamatan Satui, CCoW area of BORNEO area KW 99PB0399
Kecamatan Angsana, Kecamatan Sungai in the Satui District, Angsana District, Sungai
Loban dan Kecamatan Kusan Hulu, Loban District and Kusan Hulu District, Tanah
Kabupaten Tanah Bumbu, Provinsi Bumbu Regency, South Kalimantan Province.
Kalimantan Selatan.
Pada tanggal 30 Juni 2015, berdasarkan On June 30, 2015, based on the Decree of
Keputusan Kepala Dinas Lingkungan the Head of Enviromental
Hidup Kabupaten Tanah Bumbu Service Tanah Bumbu Regency
No. 660.4/197/IL/BLHD/2015 ditetapkan No. 660.4/197/IL/BLHD/2015 an Addendum
Adendum atas Keputusan was stipulated to the Decree of
Gubernur Kalimantan Selatan the Governor of South Kalimantan
No. 188.44/0285/KUM/2012 tanggal No. 188.44/0285/KUM/2012 dated June 12,
12 Juni 2012, tentang Izin Lingkungan atas 2012, regarding Environmental Permits for
kegiatan Peningkatan Kapasitas Produksi the activities of Increasing the Production
Batubara dari produksi 5 juta ton/tahun Capacity of Coal from production of
menjadi produksi maksimal 13 juta ton/tahun 5 million tons/year to a maximum production
di wilayah PKP2B BORNEO Wilayah of 13 million tons/year in the CCoW BORNEO
KW 99PB0399 di Kecamatan Satui, area KW 99PB0399 in the Satui District,
Kecamatan Angsana, Kecamatan Sungai Angsana District, Sungai Loban District and
Loban dan Kecamatan Kusan Hulu, Kusan Hulu District, Tanah Bumbu Regency,
Kabupaten Tanah Bumbu, Provinsi South Kalimantan Province.
Kalimantan Selatan.
- 147 -
Page 588
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Berdasarkan Keputusan Kepala Dinas Based on the Decision of the Head of
Lingkungan Hidup Kabupaten Tanah Bumbu Environmental Service Region of Tanah
No. 660.4/86/DHL/2017 tanggal 12 Juni 2017, Bumbu No. 660.4/86/DHL/2017 dated
BORNEO telah memperoleh persetujuan June 12, 2017, BORNEO has obtained
analisa Kelayakan Lingkungan Kegiatan approval of Enviromental Feasibility Analysis
Pertambangan untuk peningkatan kapasitas of Coal Mining Production Activity to increase
produksi dari maksimal 13 juta ton/tahun production capacity from a maximum of
menjadi 36 juta ton/tahun di wilayah PKP2B 13 million tons/year to 36 million tons/year in
BORNEO di Kecamatan Satui, Kecamatan the BORNEO’s CCoW area in the Satui
Angsana, Kecamatan Sungai Loban dan District, Angsana District, Sungai Loban
Kecamatan Kusan Hulu. District and Kusan Hulu District.
Pada tanggal 16 Oktober 2018, Keputusan ini On October 16, 2018 the Decree had been
telah diubah dengan Keputusan Kepala changed to the Decree of Head of
Dinas Lingkungan Hidup Kabupaten Tanah Environmental Service Tanah Bumbu
Bumbu No. 660.4/73/DLH/2018 tentang Regency No. 660.4/73/DLH/2018 regarding
Perubahan Pertama Surat Keputusan Kepala the first amendment of the Desicion of the
Dinas Lingkungan Hidup Kabupaten Tanah Head of Environmental Service Tanah Bumbu
Bumbu No. 660.4/86/DLH/2017 tentang Regency No. 660.4/86/DLH/2017 regarding
Kelayakan Lingkungan Kegiatan Feasibility Environment Activities Mining
Pertambangan Batubara Produksi Maksimal Production Capacity in Maximum of 36 million
36 juta ton/tahun seluas 24.100 Ha di tons/year as wide as 24,100 Ha in the Satui
Kecamatan Satui, Kecamatan Angsana, District, Angsana District, Sungai Loban
Kecamatan Sungai Loban dan Kecamatan District and Kusan Hulu District, Tanah
Kusan Hulu, Kabupaten Tanah Bumbu, Bumbu Regency, South Kalimantan Province
Provinsi Kalimantan Selatan menjadi into Feasibility Environment Activities Mining
Kelayakan Lingkungan Pertambangan Production Capacity in Maximum of
Batubara Produksi Maksimal 36 juta 36 million tons/year as wide as 24,100 Ha
ton/tahun seluas 24.100 Ha (Perubahan (Change in Coal Production Schedule) in
Jadwal Produksi Batubara) di Kecamatan Satui District, Angsana District, Sungai Loban
Satui, Kecamatan Angsana, Kecamatan District and Kusan Hulu District, Tanah
Sungai Loban dan Kecamatan Kusan Hulu, Bumbu Regency, South Kalimantan Province.
Kabupaten Tanah Bumbu, Provinsi
Kalimantan Selatan.
Keputusan tersebut telah diubah kembali The Decree was converted back to
dengan Keputusan Kepala Dinas Lingkungan the Decree of the Environment
Hidup Kabupaten Tanah Bumbu Head Tanah Bumbu Regency
No. B/664/10/DLH-Taling.2/II/2020 tanggal No. B/664/10/DLH-Taling.2/II/2020 dated
3 Februari 2020 tentang Perubahan Kedua February 3, 2020 regarding the Second
Surat Keputusan Kepala Dinas Lingkungan Amendment to the Decree of the Head
Hidup Kabupaten Tanah Bambu District of Tanah Bumbu
No. 660.4/86/DLH/2017 tentang Kelayakan No. 660.4/86/DLH/2017 regarding
Lingkungan atas Kegiatan Pertambangan Environmental Feasibility for Coal Mining
Batubara Produksi Maksimal 36 juta Activities Maximum Production of Maximum
ton/tahun BORNEO seluas 24.100 Ha di 36 million tons/year BORNEO covering an
Kecamatan Satui, Kecamatan Sungai Loban, Area of 24,100 Ha in Satui District, Sungai
Kecamatan Angsana, dan Kecamatan Kusan Loban District, Angsana District, and Kusan
Hulu, Kabupaten Tanah Bambu, Provinsi Hulu District, Tanah Bumbu Regency, South
Kalimantan Selatan menjadi Kelayakan Kalimantan Province becomes Environmental
Lingkungan Pertambangan Batubara Feasibility for Coal Mining of Maximum
Produksi Maksimal 36 juta ton/tahun 36 million tons/year BORNEO covering an
BORNEO seluas 24.100 Ha Area of 24,100 Ha (River Diversion) in
(Pengalihan/Pemindahan Sungai) di Satui District, Angsana District, Sungai Loban
Kecamatan Satui, Kecamatan Angsana, District and Kusan Hulu District, Tanah
Kecamatan Sungai Loban dan Kecamatan Bumbu Regency, South Kalimantan Province.
Kusan Hulu, Kabupaten Tanah Bumbu,
Provinsi Kalimantan Selatan.
- 148 -
Page 589
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Berdasarkan Keputusan Bupati Tanah Bumbu Based on the Decree of Bupati Tanah Bumbu
No. 660.4/87/IL/DLH/2017, BORNEO telah No. 660.4/87/IL/DLH/2017, BORNEO had
memperoleh Ijin Lingkungan Kegiatan been approved for Environmental Permit of
Pertambangan Batubara Produksi Maksimal Mining Activities Production Capacity in
36 juta ton/tahun seluas 24.100 Ha di Maximum of 36 million tons/year as wide as
Kecamatan Satui, Kecamatan Angsana, 24,100 Ha in Satui District, Angsana District,
Kecamatan Sungai Loban dan Kecamatan Sungai Loban District and Kusan Hulu
Kusan Hulu, Kabupaten Tanah Bumbu, District, Tanah Bumbu Regency, South
Provinsi Kalimantan Selatan. Selanjutnya Kalimantan Province. Hereinafter, on
pada tanggal 18 Oktober 2018, keputusan ini October 18, 2018 the decree had been
diubah dengan Keputusan Bupati Tanah changed to the Decree of the Head of
Bumbu No. 660.4/15/IL/2018 mengenai Environmental Service Tanah Bumbu
Perubahan Pertama Surat Keputusan Kepala Regency No. 660.4/15/IL/2018 regarding the
Dinas Lingkungan Hidup Kabupaten Tanah first amendment of the Decision of the Head
Bumbu No. 660.4/87/IL/DLH/2017 tentang Ijin of Environmental Service Tanah Bumbu
Lingkungan Kegiatan Pertambangan Regency No. 660.4/87/IL/DLH/2017 regarding
Batubara Produksi Maksimal 36 juta Environmental Permit of Mining Activities
ton/tahun seluas 24.100 Ha di Kecamatan Production Capacity in Maximum of 36 million
Satui, Kecamatan Angsana, Kecamatan tons/year as wide as 24,100 Ha in Satui
Sungai Loban dan Kecamatan Kusan Hulu, District, Angsana District, Sungai Loban
Kabupaten Tanah Bumbu, Provinsi District and Kusan Hulu District, Tanah
Kalimantan Selatan menjadi Ijin Lingkungan Bumbu Regency, South Kalimantan Province
Pertambangan Batubara Produksi Maksimal into Environmental Permit of Mining Activities
36 juta ton/tahun seluas 24.100 Ha Production Capacity in Maximum of 36 million
(Perubahan Jadwal Produksi Batubara) di tons/year as wide as 24,100 Ha (Change in
Kecamatan Satui, Kecamatan Angsana, Coal Production Schedule) in Satui District,
Kecamatan Sungai Loban dan Kecamatan Angsana District, Sungai Loban District and
Kusan Hulu, Kabupaten Tanah Bumbu, Kusan Hulu District, Tanah Bumbu Regency,
Provinsi Kalimantan Selatan. South Kalimantan Province.
Berdasarkan Keputusan Kepala Dinas Based on the Decree of the Head of the
Lingkungan Hidup Kabupaten Tanah Bumbu Environmental Agency of Tanah Bumbu
No. 660.4/87/IL/DLH/2017 yang telah diubah Regency No. 660.4/87/IL/DLH/2017 which
dengan Keputusan Kepala Dinas Lingkungan has been amended by the Decree
Hidup Kabupaten Tanah Bumbu of the Head of the Environmental
No. B/510.4/0402/DPMPTSP-P.2/II/2020 Agency of Tanah Bumbu Regency
tentang Ijin Lingkungan Kegiatan No. B/510.4/0402/DPMPTSP-P.2/II/2020
Pertambangan Batubara Produksi Maksimal concerning Environmental Permit for Coal
36 juta ton/tahun seluas 24.100 Ha di Mining Activities of a Maximum Production of
Kecamatan Kusan Hulu, Kabupaten Tanah 36 million tons per year covering an area of
Bumbu, Kalimantan Selatan menjadi Izin 24,100 Ha in Kusan Hulu District, Tanah
Lingkungan Kegiatan Pertambangan Bumbu Regency, South Kalimantan Province
Batubara Produksi Maksimal 36 juta to become an Environmental Permit for
ton/tahun seluas 24.100 Ha Maximum Production Coal Mining Activities
(Pengalihan/Pemindahan Sungai) di 36 million tons/year covering an area of
Kecamatan Satui, Sungai Loban, Angsana 24,100 Ha (River Diversion) in Satui District,
dan Kusan Hulu, Kabupaten Tanah Bumbu, Angsana District, Sungai Loban District and
Provinsi Kalimantan Selatan. Kusan Hulu District, Tanah Bumbu Regency,
South Kalimantan Province.
Berdasarkan Surat Keputusan Menteri Based on the Decision Letter from
Lingkungan Hidup dan Kehutanan Minister of Environment and Forestry
No. SK.400/MENLHK/SETJEN/PLA.4/4/2023 No. SK.400/MENLHK/SETJEN/PLA.4/4/2023
tanggal 18 April 2023 tentang Kelayakan dated April 18, 2023 regarding Feasibility
Lingkungan Hidup Kegiatan Pengembangan Environment of Coal Development Activities
Batubara dan Fasilitas Penunjangnya pada and Supporting Facilities of KW99 PB0339
Wilayah KW99 PB0339 di Kecamatan Satui, area in Satui District, Angsana District,
Kecamatan Angsana, Kecamatan Sungai Sungai Loban District, Teluk Kepayang
Loban, Kecamatan Teluk Kepayang dan District and Kuranji District, Tanah Bumbu
Kecamatan Kuranji, Kabupaten Tanah Regency, South Kalimantan Province by
Bumbu, Provinsi Kalimantan Selatan oleh BORNEO.
BORNEO.
- 149 -
Page 590
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
41. Pengungkapan Tambahan Laporan Arus Kas 41. Supplemental Disclosures for Consolidated
Konsolidasian Statements Of Cash Flows
Aktivitas investasi yang tidak mempengaruhi kas The following are the noncash investing activities
dan setara kas: of the Group:
2023 2022
PENGUNGKAPAN TAMBAHAN SUPPLEMENTAL DISCLOSURES
Penambahan aset tetap melalui Lease liabilities arising from recognition
liabilitas sewa pembiayaan 93.895.398 62.518.589 right of use assets
42. Rekonsiliasi Liabilitas Konsolidasian yang 42. Reconciliation of Consolidated Liabilities
Timbul dari Aktivitas Pendanaan Arising from Financing Activities
Tabel berikut menjelaskan perubahan pada The table below details changes in the Group’s
liabilitas Grup yang timbul dari aktivitas liabilities arising from financing activities, including
pendanaan, yang meliputi perubahan terkait kas both cash and noncash changes:
dan nonkas:
Perubahan Nonkas/
Non-cash changes
1 Januari/ Pergerakan valuta 31 Desember/
January 1, Arus kas/ asing/Changes Perubahan lainnya/ December 31,
2023 Cash flows in foreign exchange Other changes 2023
Utang bank dan lembaga Short-term loan from banks and
keuangan jangka pendek 54.457.215 211.489.976 *) 2.043.930 (9.956.841) ***) 258.034.280 financial institution
Liabilitas jangka panjang 1.244.410.212 (277.374.201) *) (5.585.062) (412.610.126) **)***) 548.840.823 Long-term liabilities
Senior Secured Notes 338.226.226 - - (338.226.226) ***) - Senior Secured Notes
Other accounts payable -
Utang lain-lain - pihak berelasi 494.546 - - (270.770) ****) 223.776 related parties
Other accounts payable -
Utang lain-lain - pihak ketiga 148.089.014 - - (147.989.712) ***)****) 99.302 third parties
Jumlah liabilitas dari Total liabilities from
aktivitas pendanaan 1.785.677.213 (65.884.225) (3.541.132) (909.053.675) 807.198.181 financing activities
*) Merupakan jumlah bersih dari penerimaan dan pembayaran pinjaman pada laporan arus kas konsolidasian/
The net amount of proceeds and repayments of borrowing in the consolidated statements of cash flows
**) Merupakan penambahan liabilitas sewa pembiayaan, penambahan biaya transaksi yang belum diamortisasi dan amortisasi biaya transaksi tahun berjalan/
Represents the addition of lease liabilities, adiition unamortized transaction costs and amortization of transaction cost during the year
***) Merupakan saldo pelepasan entitas anak/represent the disposal balance of subsidiaries
****) Merupakan utang lain-lain dari aktivitas operasi/Represents the payable from operating activities
Perubahan Nonkas/
Non-cash changes
1 Januari/ Pergerakan valuta 31 Desember/
January 1, Arus kas/ asing/Changes Perubahan lainnya/ December 31,
2022 Cash flow in foreign exchange Other changes 2022
Utang bank dan lembaga Short-term loan from banks and
keuangan jangka pendek 91.856.688 (35.013.685) *) (2.385.788) - 54.457.215 financial institution
Liabilitas jangka panjang 267.936.853 682.322.229 *) (5.530.328) 299.681.458 **) 1.244.410.212 Long-term liabilities
Senior Secured Notes 274.429.679 58.216.848 - 5.579.699 ***) 338.226.226 Senior Secured Notes
Other accounts payable -
Utang lain-lain - pihak berelasi 5.780.675 (5.738.270) *) 67.915 384.226 *****) 494.546 related parties
Other accounts payable -
Utang lain-lain - pihak ketiga 9.218.382 - - 138.870.632 ****) 148.089.014 third parties
Jumlah liabilitas dari Total liabilities from
aktivitas pendanaan 649.222.277 699.787.122 (7.848.201) 444.516.015 1.785.677.213 financing activities
*) Merupakan jumlah bersih dari penerimaan dan pembayaran pinjaman pada laporan arus kas konsolidasian/
The net amount of proceeds and repayments of borrowing in the consolidated statements of cash flows
**) Merupakan amortisasi biaya transaksi tahun berjalan dan liabilitas jangka panjang entitas anak pada tanggal akuisisi/
Represents the amortization of transaction cost during the year and long-term liabilities of subsidiaries at acquisition date
***) Merupakan penambahan biaya emisi yang belum diamortisasi/Represents addition of unamortized bond issuance cost
****) Merupakan utang lain-lain pihak ketiga entitas anak pada tanggal akuisisi/
Represents other accounts payable with third parties of subsidiaries at acquisition date
*****) Merupakan utang lain-lain dari aktivitas operasi/Represents the payable from operating activities
- 150 -
Page 591
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
43. Penyajian Kembali Laporan Keuangan 43. Restatement of the Consolidated Financial
Konsolidasian Statements
Laporan keuangan konsolidasian telah disajikan The consolidated financial statements were
kembali pada tanggal 1 Januari 2022 dan restated as of January 1, 2022 and December 31,
31 Desember 2022 untuk mencerminkan 2022 to reflect the revaluation increment in value
kenaikan nilai revaluasi pembangkit listrik of power plants based on the valuation reports
berdasarkan laporan penilaian yang dilakukan performed by KJPP Iwan Bachron and Partners in
oleh KJPP Iwan Bachron dan Rekan pada tahun 2017, 2019 and 2021 (Note 14), reversal of
2017, 2019 dan 2021 (Catatan 14), pembalikan capitalized interest on and adjust the carrying
kapitalisasi bunga dan penyesuaian nilai tercatat amount of short-term investments in convertible
investasi jangka pendek dalam obligasi konversi bonds to its fair value (Note 5).
ke nilai wajarnya (Catatan 5).
Berikut ini ringkasan penyesuaian terhadap The following summarizes the changes to the
laporan posisi keuangan konsolidasian dan consolidated statements of financial position and
laporan laba rugi dan penghasilan komprehensif statements of profit or loss and other
lain konsolidasian: comprehensive income:
31 Desember 2022/December 31, 2022
Jumlah tercatat Jumlah tercatat yang
sebelumnya/Balance Penyesuaian/ disajikan kembali/
as previously reported Adjustment Balance as restated
Laporan posisi keuangan konsolidasian Consolidated statement of financial position
Aset lancar Current asset
Investasi jangka pendek (Catatan 5) 41.137.777 (3.132.922) * 38.004.855 Short-term investments (Note 5)
Aset tidak lancar Noncurrent assets
Aset tetap - bersih (Catatan 14) 1.472.582.549 69.134.281 1.541.716.830 Property, plant and equipment - net (Note 14)
Aset takberwujud (Catatan 17) - 11.679.779 11.679.779 Intangible assets (Note 17)
Aset tidak lancar lain-lain (Catatan 18) 118.107.366 (11.679.779) 106.427.587 Other noncurrent assets (Note 18)
Ekuitas Equity
Revaluation increment in value of
Selisih revaluasi aset tetap 76.205.323 83.990.848 160.196.171 property, plant and equipment
Foreign exchange differences arising from
Selisih kurs penjabaran laporan keuangan (60.817.450) 338.950 (60.478.500) financial statements translation
Saldo laba - belum ditentukan penggunaannya 1.411.638.420 (18.328.439) 1.393.309.981 Retained earnings - unappropriated
Laporan laba rugi dan penghasilan Consolidated statement of profit or loss
komprehensif konsolidasian and other comprehensive income
Beban pokok penjualan (Catatan 31) 3.312.705.868 5.367.500 3.318.073.368 Cost of revenues (Note 31)
Penghasilan komprehensif lain Other comprehensive income
Foreign exchange differences arising from
Selisih kurs penjabaran laporan keuangan (220.860) 320.999 100.139 financial statements translation
Laba tahun berjalan yang teratribusikan pada: Profit for the year attributable to:
Pemilik entitas induk 595.264.821 (5.367.500) 589.897.321 Owners of the Parent Company
Penghasilan komprehensif yang
teratribusikan kepada: Comprehensive income attributable to:
Pemilik entitas induk 455.005.193 (5.046.501) 449.958.692 Owners of the Parent Company
* Terdiri dari pembalikan kapitalisasi bunga sebesar US$ 590.172 dan penyesuaian nilai wajar sebesar US$ 2.542.750/
Consist of reversal of the capitalized interest of US$ 590,172 and adjustment to fair value of US$ 2,542,750
- 151 -
Page 592
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
1 Januari 2022/31 Desember 2021/
January 1, 2022 /December 31, 2021
Jumlah tercatat Jumlah tercatat yang
sebelumnya/Balance Penyesuaian/ disajikan kembali/
as previously reported Adjustment Balance as restated
Laporan posisi keuangan konsolidasian Consolidated statement of financial position
Aset lancar Current asset
Investasi jangka pendek (Catatan 5) 90.718.046 (3.453.921) * 87.264.125 Short-term investments (Note 5)
Aset tidak lancar Noncurrent assets
Aset tetap - bersih (Catatan 14) 418.227.780 74.501.781 492.729.561 Property, plant and equipment - net (Note 14)
Aset takberwujud (Catatan 17) - 13.426.189 13.426.189 Intangible assets (Note 17)
Aset tidak lancar lain-lain (Catatan 18) 113.178.888 (13.426.189) 99.752.699 Other noncurrent assets (Note 18)
Ekuitas Equity
Revaluation increment in value of
Selisih revaluasi aset tetap 76.205.323 83.990.848 160.196.171 property, plant and equipment
Foreign exchange differences arising from
Selisih kurs penjabaran laporan keuangan (54.035.317) 17.951 (54.017.366) financial statements translation
Saldo laba - belum ditentukan penggunaannya 813.537.617 (12.960.939) 800.576.678 Retained earnings - unappropriated
Laporan laba rugi dan penghasilan Consolidated statement of profit or loss
komprehensif konsolidasian and other comprehensive income
Beban pokok penjualan (Catatn 31) 1.262.829.289 4.415.192 1.267.244.481 Cost of revenues (Note 31)
Penghasilan komprehensif lain Other comprehensive income
Keuntungan revaluasi atas aset tetap - 13.445.162 13.445.162 Gain on revaluation of property, plant and equipment
Foreign exchange differences arising from
Selisih kurs penjabaran laporan keuangan (10.199.126) 40.159 (10.158.967) financial statements translation
Laba tahun berjalan yang teratribusikan pada: Profit for the year attributable to:
Pemilik entitas induk 120.077.514 (4.415.192) 115.662.322 Owners of the Parent Company
Penghasilan komprehensif yang
teratribusikan kepada: Comprehensive income attributable to:
Pemilik entitas induk 144.275.244 9.070.129 153.345.373 Owners of the Parent Company
* Terdiri dari pembalikan kapitalisasi bunga sebesar US$ 650.641 dan penyesuaian nilai wajar sebesar US$ 2.803.280/
Consist of reversal of the capitalized interest of US$ 650,641 and adjustment to fair value of US$ 2,803,280
44. Peristiwa Setelah Periode Pelaporan 44. Events After the Reporting Period
1. Pada tanggal 31 Januari 2024, BORNEO, 1. On January 31, 2024, BORNEO, a
entitas anak, menandatangani Perjanjian subsidiary, signed Contract for the Sale and
Jual Beli Batubara Indonesia dalam jumlah Purchase of Indonesian Steam Coal in Bulk
tertentu dengan GMR Holding Overseas with GMR Holding Overseas Singapore Pte.,
Singapore Pte., Ltd. (GMR), dimana Ltd. (GMR), where BORNEO must sell and
BORNEO harus menjual dan mengirimkan deliver coal. This contract is effective from
batubara. Kontrak ini berlaku efektif January 1, 2024 to February 22, 2036 and
sejak 1 Januari 2024 sampai dengan can be extended until December 31, 2041.
22 Februari 2036 dan dapat diperpanjang
sampai dengan 31 Desember 2041.
2. Pada tanggal 31 Januari 2024, BSL, entitas 2. On January 31, 2024, BSL, a subsidiary,
anak, menandatangani Perjanjian Jual Beli signed Contract for the Sale and Purchase of
Batubara Indonesia dalam jumlah tertentu Indonesian Steam Coal in Bulk with GMR
dengan GMR Holding Overseas Singapore Holding Overseas Singapore Pte., Ltd.
Pte., Ltd. (GMR), dimana BSL harus menjual (GMR), where BSL must sell and deliver
dan mengirimkan batubara. Kontrak ini coal. This contract is effective from
berlaku efektif sejak 1 Januari 2024 sampai January 1, 2024 to March 31, 2041 and can
dengan 31 Maret 2041 dan be extended until December 31, 2041.
dapat diperpanjang sampai dengan
31 Desember 2041.
- 152 -
Page 593
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
3. Pada tanggal 19 Februari 2024, BORNEO, 3. On February 19, 2024, BORNEO, a
entitas anak, menandatangani perjanjian subsidiary, has signed a working capital loan
kredit modal kerja dengan Lembaga agreement with Lembaga Pembiayaan
Pembiayaan Ekspor Indonesia (LPEI) atau Ekspor Indonesia (LPEI) or Indonesia
Indonesia Eximbank dengan jumlah fasilitas Eximbank with a facility amounted to
sebesar US$ 5.000.000. Fasilitas tersebut US$ 5,000,000. This facility is valid for twelve
memiliki jangka waktu 12 (dua belas) bulan. (12) months.
4. Pada tanggal 19 Februari 2024, BSL, entitas 4. On February 19, 2024, BSL, a subsidiary,
anak, menandatangani perjanjian kredit has signed a working capital loan agreement
modal kerja dengan Lembaga Pembiayaan with Lembaga Pembiayaan Ekspor Indonesia
Ekspor Indonesia (LPEI) atau Indonesia (LPEI) or Indonesia Eximbank with a facility
Eximbank dengan jumlah fasilitas sebesar amounted to US$ 2,500,000. This facility is
US$ 2.500.000. Fasilitas tersebut memiliki valid for twelve (12) months.
jangka waktu 12 (dua belas) bulan.
5. Pada tanggal 1 Maret 2024, DSST dan 5. On March 1, 2024, DSST and SSS,
SSS, entitas-entitas anak, mendirikan subsidiaries, established PT Sinarmas
PT Sinarmas Rewired Xcellence (SRX) Rewired Xcellence (SRX) with business
dengan kegiatan usaha di bidang activities in software development. The
pengembangan piranti lunak. Kepemilikan Company’s effective share ownership in SRX
saham efektif Perusahaan dalam SRX is more than 99%.
adalah lebih dari 99%.
6. Pada tanggal 18 Maret 2024, Perusahaan 6. On March 18, 2024, the Company received a
menerima pernyataan praefektif untuk pre-effective statement for the Registration
Pernyataan Pendaftaran dalam rangka Statement in the context of the Shelf-
Penawaran Umum Berkelanjutan Obligasi Registered Public Offering of Shelf-
Berkelanjutan I Dian Swastatika Sentosa Registered Bonds I Dian Swastatika Sentosa
Tahap I Tahun 2024 dan Sukuk Mudharabah Phase I Year 2024 and Shelf-Registered
Berkelanjutan I Dian Swastatika Sentosa Sukuk Mudharabah I Dian Swastatika
Tahap I Tahun 2024 Sentosa Phase I Year 2024.
7. Pada tanggal 27 Maret 2024, EMR, entitas 7. On March 27, 2024, EMR, a subsidiary,
anak, menandatangani akta perubahan dan signed a deed of amendment and
pernyataan kembali atas perjanjian kredit restatement of the syndicated credit
sindikasi dari BCA, MANDIRI, BSI, dan SMI agreement from BCA, MANDIRI, BSI and
untuk mengambil opsi akordeon dengan SMI to take an accordion option for a seven
jangka waktu 7 (tujuh) tahun, sehingga (7) years period, so that the ceiling
plafon atas perjanjian kredit ini menjadi on this credit agreement became
Rp 3.000.000.000.000. Rp 3,000,000,000,000.
8. Pada tanggal 28 Maret 2024, Perusahaan 8. On March 28, 2024, the Company received
menerima pernyataan efektif untuk the effective statement for the Registration
Pernyataan Pendaftaran dalam rangka Statement in the context of the Shelf-
Penawaran Umum Berkelanjutan Obligasi Registered Public Offering of Shelf-
Berkelanjutan I Dian Swastatika Sentosa Registered Bonds I Dian Swastatika Sentosa
Tahap I Tahun 2024 dan Sukuk Mudharabah Phase I Year 2024 and Shelf-Registered
Berkelanjutan I Dian Swastatika Sentosa Sukuk Mudharabah I Dian Swastatika
Tahap I Tahun 2024 dengan total sebesar Sentosa Phase I Year 2024 with the amount
Rp 500.000.000.000. of Rp 500,000,000,000.
- 153 -
Page 594
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
45. Standar Akuntansi Keuangan Baru 45. New Financial Accounting Standards
Perubahan Pernyataan Standar Akuntansi Changes to the Statements of Financial
Keuangan (PSAK) Accounting Standards (PSAK)
Diterapkan pada tahun 2023 Adopted during 2023
Penerapan standar akuntansi keuangan revisi The application of the following revised financial
berikut, yang berlaku efektif 1 Januari 2023, accounting standards, which are effective from
relevan bagi Grup namun tidak menyebabkan January 1, 2023 and relevant for the Group, and
perubahan material terhadap jumlah-jumlah yang had no material effect on the amounts reported in
dilaporkan dalam laporan keuangankonsolidasian: the consolidated financial statements:
- Amandemen PSAK No. 1, “Penyajian Laporan - Amendment to PSAK No. 1, “Presentation of
Keuangan” tentang Pengungkapan Kebijakan Financial Statements” regarding Disclosure of
Akuntansi yang Mengubah Istilah “Signifikan” Accounting Policies that Change the Term
menjadi “Material” dan Memberi Penjelasan “Significant” to “Material” and Provide
mengenai Kebijakan Akuntansi Material. Explanations of Material Accounting Policies.
- Amandemen PSAK No. 16, Aset Tetap: Hasil - Amendments to PSAK No. 16, Property, Plant
sebelum Penggunaan yang Diintensikan. and Equipment: Proceeds before Intended
Use.
- Amandemen PSAK No. 25, Kebijakan - Amendments to PSAK No. 25, Accounting
Akuntansi, Perubahan Estimasi Akuntansi dan Policies, Changes in Accounting Estimates
Kesalahan: Definisi Estimasi Akuntansi. and Erros: Definition of Accounting Estimates.
- Amandemen PSAK No. 46, Pajak - Amendments to PSAK No. 46, Income Taxes:
Penghasilan: Pajak Tangguhan terkait Aset Deferred Tax related to Assets and Liabilities
dan Liabilitas yang Timbul dari Transaksi Arising from a Single Transaction.
Tunggal.
Telah diterbitkan namun belum berlaku efektif Issued but not yet effective
Amandemen standar akuntansi keuangan yang Amendments to financial accounting standard
telah diterbitkan yang bersifat wajib untuk tahun issued that are mandatory for the financial year
buku yang dimulai pada atau setelah: beginning or after:
1 Januari 2024 January 1, 2024
- Amandemen PSAK No. 1, “Penyajian Laporan - Amendment to PSAK No. 1, “Presentation of
Keuangan” terkait Liabilitas Jangka Panjang Financial Statements” regarding Long-term
dengan Kovenan. Liabilities with the Covenant.
- Amendemen PSAK No. 1, Penyajian Laporan - Amendment to PSAK No. 1, Presentation of
Keuangan tentang Klasifikasi Liabilitas sebagai Financial Statements - Classification of
Jangka Pendek atau Jangka Panjang. Liabilities as Current or Non-Current.
- Amandemen PSAK No. 73, “Sewa” terkait - Amendment to PSAK No. 73, “Leases”
Liabilitas Sewa pada Transaksi Jual dan regarding Lease Liabilities in Sale-and-lease
Sewa-balik. Back Transaction.
Mulai tanggal 1 Januari 2024, referensi terhadap Beginning January 1, 2024, references to the
masing-masing PSAK dan ISAK akan diubah individual PSAK and ISAK will be changed as
sebagaimana diumumkan oleh DSAK-IAI. published by DSAK-IAI.
1 Januari 2025 January 1, 2025
- PSAK No. 74, “Kontrak Asuransi”. - PSAK No. 74, “Insurance Contract”.
- 154 -
Page 595
PT Dian Swastatika Sentosa Tbk dan Entitas Anak PT Dian Swastatika Sentosa Tbk and Its Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan dalam Dolar Amerika Serikat, (Figures are Presented in United States Dollar,
kecuali Dinyatakan Lain) unless Otherwise Stated)
- Amandemen PSAK No. 74, “Kontrak Asuransi” - Amendment to PSAK No. 74, “Insurance
terkait Penerapan Awal PSAK No. 74 dan Contract” regarding Initial Application of
PSAK No. 71 - Informasi Komparatif. PSAK No. 74 and PSAK No. 71 - Comparative
Information.
Sampai dengan tanggal penyelesaian laporan As the date of completion of these consolidated
keuangan konsolidasian, Grup masih mempelajari financial statements, the Group is still evaluating
dampak yang mungkin timbul dari penerapan the potential impact of the above amendments to
amandemen PSAK tersebut dan dampak dari PSAKs and has not yet determined the relaetd
penerapan amandemen PSAK tersebut pada effects on the consolidated financial statemens.
laporan keuangan konsolidasian belum dapat
ditentukan.
********
- 155 -
Page 596
[ACGS A.6.5]
PROXY TO ATTEND SURAT KUASA MENGHADIRI
THE ANNUAL GENERAL MEETING OF RAPAT UMUM PEMEGANG SAHAM
SHAREHOLDERS OF TAHUNAN
PT DIAN SWASTATIKA SENTOSA Tbk
(the “Company” / “Perseroan”)
(Name and address of the Shareholder should be completely stated in block letters)
(Nama dan alamat Pemegang Saham harus dicantumkan dalam huruf cetak)
Name of Shareholder : _______________________________________________
(Nama Pemegang Saham)
Legally Domiciled at (*) : _______________________________________________
(Berkedudukan hukum di)
In this matter represented by (*) : _______________________________________________
(Dalam hal ini diwakili oleh)
(*) only to be filled in if the Shareholder is a limited liability company or other legal entity
(*) hanya diisi apabila Pemegang Saham adalah perseroan terbatas atau badan hukum lainnya
Residing at : _______________________________________________
(Bertempat tinggal di)
(HEREINAFTER REFERRED TO AS THE “AUTHORIZER”)
(SELANJUTNYA DISEBUT SEBAGAI “PEMBERI KUASA”)
(Name and address of the Attorney should be completely stated in block letters)
(Nama dan alamat Penerima Kuasa harus dicantumkan dalam huruf cetak)
Is the owner/holder of : ________________ shares in the Company (“Shares”),
(adalah pemilik/pemegang) saham dalam Perseroan(“Saham”),
Hereby confers : _______________________________________________
the Power of Attorney to
(dengan ini memberikan Kuasa kepada)
Identity Number : _______________________________________________
(Nomor Identitas Diri)
Residing at : _______________________________________________
(Bertempat tinggal di)
(HEREINAFTER REFERRED TO AS THE “ATTORNEY”)
(SELANJUTNYA DISEBUT SEBAGAI “PENERIMA KUASA”)
SPECIFICALLY /KHUSUS
To represent and to act for and on behalf of the Untuk mewakili dan bertindak untuk dan atas nama
Authorizer in his capacity as Shareholder to: Pemberi Kuasa dalam kedudukannya sebagai
Pemegang Saham untuk:
1. attend the Annual General Meeting of 1. menghadiri Rapat Umum Pemegang Saham
Shareholders of the Company which will be held Tahunan Perseroan yang akan diadakan pada
on ________________________, 2024, or any tanggal _______________________ 2024 atau
other replacement date tanggal lain yang menggantikannya
(Annual General Meeting of Shareholders (Rapat Umum Pemegang Saham Tahunan
hereinafter shall be referred to as the selanjutnya akan disebut “Rapat”)
“Meeting”)
Page 1 of 4
Page 597
2. join in discussing the matters to be dealt with in 2. ikut membicarakan hal-hal yang akan disepakati
the Meeting dalam Rapat
3. vote and participate in adopting resolutions 3. mengeluarkan suara dan untuk berpartisipasi
relating to the Meeting agenda as follows: dalam pengambilan keputusan-keputusan yang
terkait dengan mata acara Rapat sebagai
berikut:
AGREE NOT AGREE
NO. AGENDA ABSTAIN
SETUJU TIDAK SETUJU
1. Approval of the Company's Annual Report, including
the ratification of the Board of Commissioners'
Supervisory Task Report, and the Company's
Consolidated Financial Statements for financial year
2023 which had been audited by Public Accounting
Firm Mirawati Sensi Idris, as well as the granting of
full release and discharge of authority (acquit et
decharge) to the Board of Commissioners and Board
of Directors of the Company for the supervisory and
management actions that had been taken in financial
year 2023, to the extent that their actions were
reflected in the Company's Annual Report and
Consolidated Financial Statements.
Persetujuan Laporan Tahunan Perseroan, termasuk
pengesahan Laporan Tugas Pengawasan Dewan
Komisaris, dan Laporan Keuangan Konsolidasian
Perseroan untuk tahun buku 2023 yang telah diaudit
oleh Kantor Akuntan Publik Mirawati Sensi Idris, serta
pemberian pelunasan dan pembebasan tanggung
jawab sepenuhnya (acquit et decharge) kepada
Dewan Komisaris dan Direksi Perseroan atas tindakan
pengawasan dan pengurusan yang telah dilakukan
selama tahun buku 2023, sejauh tindakan tersebut
tercermin dalam Laporan Tahunan dan Laporan
Keuangan Konsolidasian Perseroan.
2. Approval of the allocation of Company’s profit for the
year 2023
Persetujuan penggunaan laba bersih Perseroan untuk
tahun buku 2023
3. Approval of the composition of the Board of
Commissioners and Board of Directors of the
Company
Persetujuan susunan anggota Dewan Komisaris dan
Direksi Perseroan
4. Approval of honorarium, salary, and/or allowances
for members of the Board of Commissioners and the
Board of Directors of the Company for the financial
year 2024
Persetujuan honorarium, gaji, dan/atau tunjangan
untuk anggota Dewan Komisaris dan Direksi
Perseroan untuk tahun buku 2024
5. Approval of the appointment of Public Accountant
and Public Accounting Firm to audit the Company’s
Consolidated Financial Statements for financial year
2024
Persetujuan penunjukan Akuntan Publik dan Kantor
Akuntan Publik untuk melakukan audit terhadap
Laporan Keuangan Konsolidasian Perseroan untuk
tahun buku 2024
Page 2 of 4
Page 598
This Power of Attorney is granted under the following Surat Kuasa ini diberikan dengan syarat dan
terms and conditions: ketentuan sebagai berikut:
1. This Power of Attorney shall not be altered and 1. Surat Kuasa ini tidak dapat diubah dan atau
or declared invalid or revoked by any reason dinyatakan tidak sah atau dicabut kembali
whatsoever. dengan alasan apapun juga.
2. The Authorizer now as well as in the future 2. Pemberi Kuasa baik sekarang maupun di masa
declares not to submit any objection and/or yang akan datang menyatakan tidak akan
protest in any form with respect to the action mengajukan keberatan apapun dan/atau
taken by the Attorney by virtue of this Power of sanggahan dalam bentuk apapun terhadap
Attorney and all its consequences according to tindakan yang dilakukan oleh Penerima Kuasa
the law, therefore, the Authorizer from this day berdasarkan Surat Kuasa ini dan semua
as well as in the future declares to accept and to konsekuensinya berdasarkan hukum, oleh karena
ratify all lawful actions taken by the Attorney on itu, Pemberi Kuasa baik sekarang maupun di
behalf of the Authorizer by virtue of this Power masa yang akan datang menyatakan untuk
of Attorney. menerima dan mengakui segala tindakan hukum
yang dilakukan Penerima Kuasa atas nama
Pemberi Kuasa berdasarkan Surat Kuasa ini.
3. This Power of Attorney is applicable for the first, 3. Surat Kuasa ini berlaku untuk penyelenggaraan
second, and/or third Meeting in accordance Rapat pertama, kedua, dan/atau ketiga sesuai
with the scheduled date(s) or replacement dengan tanggal yang ditetapkan atau tanggal
date(s) as announced by the Company. lain yang menggantikannya sebagaimana
diumumkan oleh Perseroan.
4. The Authorizer grants this Power of Attorney to 4. Pemberi Kuasa memberikan Kuasa ini kepada
the Attorney with substitution rights. Penerima Kuasa dengan hak subtitusi.
5. This Power of Attorney is effective as of the date 5. Surat Kuasa ini mulai berlaku sejak tanggal
it is executed by the Authorizer. ditandatangani oleh Pemberi Kuasa.
Executed on this day, on 2024
(Ditandatangani pada hari ini, pada tanggal)
Authorizer’s signature, Attorney’s signature,
(Tanda tangan Pemberi Kuasa) (Tanda tangan Penerima Kuasa)
___________________________ ___________________________
Page 3 of 4
Page 599
NOTE / PERHATIAN
1. This Power of Attorney shall be affixed with 1. Surat Kuasa ini harus direkatkan meterai Rp.
stamp duty of Rp. 10,000,- and part of the 10.000,- dan sebagian tanda tangan Pemberi
Authorizer’s signature shall be affixed on the Kuasa harus mengenai meterai tersebut yang
said duly dated stamp duty. telah diberi tanggal.
2. This Power of Attorney shall be submitted to PT 2. Surat Kuasa ini harus disampaikan kepada PT
Sinartama Gunita, the Company’s Share Sinartama Gunita, Biro Administrasi Efek
Administration Bureau, with the address of Perseroan, beralamat di Menara Tekno, Lantai 7,
Menara Tekno, 7th floor, Jl. H. Fachrudin No. 19, Jl. H. Fachrudin No. 19, Kampung Bali, Tanah
Kampung Bali, Tanah Abang, Jakarta Pusat or to Abang, Jakarta Pusat atau kepada petugas
the registration officer at the latest 1 (one) pendaftaran selambat-lambatnya 1 (satu) hari
business day prior to the date of the Meeting. kerja sebelum tanggal Rapat.
3. Shareholders having the status of a legal entity 3. Pemegang Saham yang berstatus badan hukum
may be represented in the Meeting by persons dapat diwakili dalam Rapat tersebut oleh orang
lawfully authorized in accordance with the yang diberi kuasa dengan sah berdasarkan
Articles of Association of the legal entity to be Anggaran Dasar badan hukum tersebut untuk
able to act accordingly. dapat bertindak sebagaimana mestinya.
4. The Board of Directors of the Company hereby 4. Direksi Perseroan meminta perhatian bahwa
requests your attention that in order to ensure untuk menjamin bahwa Rapat hanya dihadiri
that the Meeting shall only be attended by the oleh Pemegang Saham atau kuasanya yang sah,
Shareholders or their legal proxies, the invitees para undangan termasuk Penerima Kuasa
as well as the Attorneys as referred to in point 2 sebagaimana disebut dalam poin 2 di atas, harus
above, shall submit a copy of his/her identity menyerahkan fotokopi kartu identitas atau
card or passport; and a copy of the Authorizer’s paspornya; dan fotokopi kartu identitas atau
identity card or passport or Articles of paspor atau Anggaran Dasar (dan/atau setiap
Association (and/or any of its amendment or perubahan atau dokumen pendukung
supporting document thereto). daripadanya) Pemberi Kuasanya.
5. Shareholders or their proxies who use this Power 5. Pemegang Saham atau kuasanya yang
of Attorney are entitled to attend the Meeting in menggunakan Surat Kuasa ini berhak hadir
person. secara fisik dalam Rapat.
6. Shareholders or their proxies can authorize their 6. Pemegang Saham atau kuasanya dapat
proxy through e-Proxy at the eASY.KSEI facility memberikan kuasa kepada kuasanya melalui e-
provided by PT Kustodian Sentral Efek Indonesia Proxy di fasilitas eASY.KSEI yang disediakan oleh
("KSEI") by following the provisions as required PT Kustodian Sentrak Efek Indonesia (“KSEI”)
by KSEI. dengan mengikuti ketentuan sebagaimana
dipersyaratkan oleh KSEI.
Page 4 of 4
Names mentioned 298 people and organisations named in the text · linked when the evidence is strong
unresolved
person
MATRIKS
· KOMISARIS
p.2
unresolved
—
Pelaksanaan Tug
· Sekretaris Perusahaan
p.5
unresolved
org
Sentral Efek Indonesia
p.6
unresolved
org
PT Borneo Indobara OHS
p.6
unresolved
org
Financial Services Authority
p.6
unresolved
org
Kementerian Energi dan Sumber Daya Mineral
p.6 ×3
unresolved
org
Ministry of Energy and Mineral Resources PLTU
p.6
unresolved
org
Stanmore Resources Limited
p.6
unresolved
org
Indonesia Stock Exchange
p.6
unresolved
org
PT Daya Mas Geopatra Energi
p.7 ×3
unresolved
org
PT DSSP Power Mas Utama. Strategi
p.7
unresolved
org
PT DSSP Power Mas Utama's
p.7
unresolved
org
Bank Indonesia
p.12 ×6
unresolved
org
PT Daya Mas Geopatra Pangrango
p.17 ×2
unresolved
person
H. Thamrin
p.22
unresolved
org
Menteri Kehakiman Republik
p.22
unresolved
person
Linda Herawati
p.22 ×2
unresolved
org
Minister of Justice
p.22
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik
p.22
unresolved
org
Departemen Hukum dan Hak Asasi Manusia Republik Indonesia
p.22
unresolved
org
Directorate General of General Law Administration
p.22
unresolved
org
PT Dian
p.23 ×6
unresolved
person
AEI
· Anggota
p.23
unresolved
org
Sentosa Tbk
p.23 ×3
unresolved
org
Mines Tbk
p.23 ×3
unresolved
person
APINDO
· Anggota
p.24
unresolved
person
ICSA
· Anggota
p.24
unresolved
org
Perusahaan Sentosa Tbk
p.24
unresolved
org
PT Borneo
p.24 ×2
unresolved
person
APBI
· Anggota
p.24
unresolved
org
PT DSSE Energi
p.24
unresolved
person
KADIN
· Anggota
p.24
unresolved
org
PT Eka Mas
p.25 ×3
unresolved
person
APJII
· Anggota
p.25
unresolved
person
APJATEL
· Anggota
p.25
unresolved
person
MASTEL
· Anggota
p.25
unresolved
org
PT Innovate Mas
p.26
unresolved
person
APMI
· Anggota
p.26
unresolved
org
PT Golden
p.26 ×2
unresolved
org
PT Datang DSSP Power Indonesia
p.30
unresolved
org
PT DSST Video Gemilang
p.31 ×2
unresolved
org
PT Vidio Dot Com
p.31 ×2
unresolved
org
PT Daya Sukses Makmur Selaras
p.31 ×5
unresolved
org
PT Vidio Dot
p.31
unresolved
org
PT Vidio
p.31
unresolved
org
PT DSST Dana Gemilang
p.31 ×3
unresolved
org
PT Elang Andalan Nusantara
p.31 ×2
unresolved
org
PT Elang Andalan
p.31
unresolved
org
PT Eka Mas Republik
p.36 ×17
unresolved
org
PT Bumi Global GEMS
p.37
unresolved
org
Trina Solar Energy Development Pte. Ltd.
p.40 ×2
unresolved
org
PT PLN Indonesia Power Renewables
p.40 ×2
unresolved
org
Ministry of Energy and Mineral Resources
p.41 ×3
unresolved
person
Dr. Ing. Evita H. Legowo Dr. Robert Arthur
· Komisaris Independen
p.42 ×2
unresolved
person
H. Legowo
p.42
unresolved
person
Dr. Susi Susantijo
p.42 ×4
unresolved
—
Dr.-Ing. Evita Herawati Legowo
p.44 ×4
unresolved
person
Dr. Robert Arthur Simanjuntak Independent
· Komisaris Independen
p.44 ×16
unresolved
person
Dr. Hendrikus Passagi, S.Sos, S.H., M.H., M.Sc.
p.44
unresolved
org
SMART Tbk
p.45 ×12
unresolved
org
Remunerasi Golden Agri-Resources Ltd.
p.45
unresolved
org
Golden Agri-Resources Ltd.
p.45
unresolved
org
Yayasan Prasetiya Mulya
p.45
unresolved
org
Yayasan Buddha Tzu Chi Indonesia
p.45
unresolved
org
Pengelola Dana Perkebunan Kelapa Sawit
p.46
unresolved
org
PT Kaltim Methanol Industri
p.46 ×2
unresolved
org
Menteri Energi dan Sumber Daya Mineral
p.46
unresolved
org
Minister of Energy and Mineral Resources
p.46
unresolved
org
PT Bank Nano Syariah
p.47
unresolved
org
Kementerian Riset dan Teknologi
p.47
unresolved
org
PT Prudential Indonesia
p.47 ×2
unresolved
person
DR. RO BERT ART H UR
p.47
unresolved
org
Menteri Keuangan Bidang Perumusan Kebijakan Fiskal
p.47
unresolved
org
PT Perkebunan Nusantara VII
p.47 ×2
unresolved
org
Menteri Keuangan Bidang Desentralisasi Fiskal
p.47
unresolved
org
Departemen Ilmu Ekonomi
p.47
unresolved
org
PT Bank Nano
p.47
unresolved
org
Minister of Research and Technology
p.47
unresolved
org
Minister of Finance
p.47
unresolved
org
Ministry of Finance Assistance Team
p.47
unresolved
person
Robert Arthur Simanjuntak Ph.
p.47
unresolved
org
PT Pertamina Geothermal Indonesia
p.48 ×2
unresolved
org
Kementerian Energi
p.48
unresolved
org
Penelitian dan Pengembangan ESDM Kementerian Energi dan Sumber I R
p.48
unresolved
org
Ministry of Indonesian Citizen
p.48
unresolved
org
PT Cyrameta Exchange
p.49 ×2
unresolved
org
PT Digital Futures Exchange
p.49 ×2
unresolved
person
KHP
p.49
unresolved
org
PT KIOSON Komersian Indonesia
p.49 ×2
unresolved
org
Direktorat Jenderal DR. HEN DRIKUS Pengelolaan Utang
p.49
unresolved
person
Jenderal DR. HEN DRIKUS Pengelolaan Utang
p.49
unresolved
org
Kementerian Keuangan
p.49 ×5
unresolved
org
Direktorat Jenderal Pengelolaan PAS S AGI
p.49
unresolved
org
Direktorat Jenderal Perbendaharaan Negara Kementerian
p.49
unresolved
org
Pendidikan dan Pelatihan Keuangan Kementerian Keuangan
p.49
unresolved
org
Kementerian Keuangan Makassar
p.49
unresolved
person
KHP Law Firm
p.49
unresolved
org
Directorate General of Debt Management
p.49
unresolved
org
Ministry of Finance
p.49 ×6
unresolved
org
Directorate General of State Treasury
p.49
unresolved
org
Ministry of Finance Makassar
p.49
unresolved
person
Lay Krisnan Cahya
· Presiden Direktur
p.50 ×5
unresolved
person
Handhianto Suryo Kentjono
· Direktur
p.50 ×2
unresolved
person
Hermawan Tarjono
· Direktur
p.50 ×2
unresolved
person
Daniel Cahya
· Direktur
p.50 ×5
unresolved
org
Bank Bali Tbk
p.51 ×4
unresolved
org
PT Sulfindo Adiusaha
p.52 ×2
unresolved
org
PT Artha Sumatera Energi
p.52 ×2
unresolved
org
PT Merak Energi Indonesia
p.52 ×2
unresolved
org
PT Satomo Indovyl Polymer
p.52 ×2
unresolved
org
PT Satomo Indovyl Monomer
p.52 ×2
unresolved
org
PT Standard Toyo Polymer
p.52 ×2
unresolved
org
Bank Ciputra
p.53 ×2
unresolved
org
PT MNC Skyvision
p.54 ×2
unresolved
org
PT Vcommerce Indonesia
p.54 ×2
unresolved
org
PT Rimba Baru Cahaya
p.54 ×2
unresolved
org
PT Tapak Tiara Indah
p.54 ×2
unresolved
org
PT Hansa Megah Pratama
p.54 ×2
unresolved
org
PT Interdomesticindo Traco
p.54 ×2
unresolved
org
PT Visionindo Network Perdana
p.54 ×2
unresolved
org
Logisoft Inc.
p.54 ×2
unresolved
org
Education Logistics Inc.
p.54 ×2
unresolved
org
PT DSSP Power Mas Utama
p.56 ×2
unresolved
org
Satrio Bing
p.56 ×2
unresolved
person
S. Sos
p.57
unresolved
org
PT DSSE
p.58
unresolved
org
PT Energi Mas
p.58 ×2
unresolved
org
PT DSST Mas
p.58 ×2
unresolved
org
PT Rolimex Kimia
p.58 ×2
unresolved
org
PT DSSA Mas Energy
p.58
unresolved
org
Infrastruktur Mines Tbk
p.58
unresolved
org
PT Kuansing Inti
p.58 ×4
unresolved
org
PT Citra Alam
p.58
unresolved
org
PT Andalan Satria Lestari
p.58
unresolved
org
PT Rolimex Suburin Hutani
p.58
unresolved
org
PT Buana Bumi Makmur
p.58
unresolved
org
PT Nusantara Indah Lestari
p.58
unresolved
org
PT Innovate Mas Indonesia
p.58
unresolved
org
Pte. Ltd.
p.58 ×3
unresolved
org
PT Wahana Alam Lestari
p.58
unresolved
org
PT Rimba Subur Lestari
p.58
unresolved
org
PT Sarana Piranti Informatika
p.58
unresolved
org
PT Bara Harmonis
p.58
unresolved
org
PT Buana Bara Ekapratama
p.58
unresolved
org
PT Sintesa Sinergi Nusantara
p.58
unresolved
org
PT Duta Alam Ekapratama
p.58
unresolved
org
Golden Multimedia Holdings Pte. Ltd.
p.58
unresolved
org
PT Bungo Bara Utama
p.58
unresolved
org
PT Andalan Satria Abadi
p.58
unresolved
org
Celesta Prime Technology Pte. Ltd.
p.58
unresolved
org
PT Bungo Bara Makmur
p.58
unresolved
org
PT Duta Alam Jaya
p.58
unresolved
org
Sunshine Network Pte. Ltd.
p.58
unresolved
org
PT Berkat Nusantara
p.58
unresolved
org
PT Buana Inti Citaprima
p.58
unresolved
org
Dalligent Solutions Pte. Ltd.
p.58
unresolved
org
PT Citra Alam Cahaya
p.58
unresolved
org
PT Dalligent Solusi Indonesia
p.58
unresolved
org
PT Karya Cemerlang
p.58
unresolved
org
PT Cahaya Amanah Sentosa
p.58
unresolved
org
Beijing Shuzhifang Technology Co. Ltd.
p.58
unresolved
org
PT Cahaya Nusa Pratama
p.58
unresolved
org
PT Buana Mas Sejahtera
p.58
unresolved
org
PT Tanjung Belit Bara
p.58
unresolved
org
PT Cahaya Bara Pratama
p.58
unresolved
org
PT Dian Semesta Sentosa Utama
p.58
unresolved
org
PT Manggala Alam Lestari
p.58
unresolved
org
PT Dian Semesta Investasi
p.58
unresolved
org
PT Trisula Kencana Sakti
p.58
unresolved
org
PT Nusa Indah Permai
p.58
unresolved
org
PT Roundhill Capital
p.58
unresolved
org
PT Andalan Mas Sejahtera
p.58
unresolved
org
PT DSST Video Gemilang Indonesia
p.58
unresolved
org
Hillmas Coal Pte. Ltd.
p.58
unresolved
org
PT GWS Era Medika
p.58
unresolved
org
Kalteng Investment Pte. Ltd.
p.58
unresolved
org
PT GWS Medika Prima
p.58
unresolved
org
PT Karya Mining
p.58
unresolved
org
PT GWS Medika Sejahtera Solution
p.58
unresolved
org
PT GWS Prima Sentosa
p.58
unresolved
org
PT Persada Makmur Sejahtera
p.58
unresolved
org
PT Eka Nusantara Gemilang Resources Pte. Ltd.
p.58
unresolved
org
PT Persada Makmur Selaras Dua
p.58
unresolved
org
PT SMPlus Digital Investama
p.58
unresolved
org
PT GEMS Energy
p.58
unresolved
org
PT Surya Kalimantan Sejati
p.58
unresolved
org
PT SMPlus Sentra Data Indonesia
p.58
unresolved
org
PT Surya Kalimantan Sejati Dua
p.58
unresolved
org
PT Era Mitra Selaras
p.58
unresolved
org
PT DSSP Power Sentosa
p.58
unresolved
org
PT Wahana Rimba
p.58
unresolved
org
PT Daya Anugerah Sejati Utama Lestari
p.58
unresolved
org
PT DSSP Power Mas Sejahtera
p.58
unresolved
org
PT Berkat Satria Abadi
p.58
unresolved
org
PT Dwikarya Sejati
p.58
unresolved
org
PT Daya Mas Geopatra Pangrango Utama
p.58
unresolved
org
PT Duta Sarana
p.58
unresolved
org
PT Daya Surya Mas Makmur Internusa
p.58
unresolved
org
PT Daya Mas Agra Sejahtera
p.58
unresolved
org
PT Barasentosa Lestari
p.58
unresolved
org
PT Unsoco
p.58
unresolved
org
PT Sinar Mas Tunggal Kepemilikan
p.59
unresolved
org
PT Sinarindo Gerbangmas
p.60 ×3
unresolved
person
Committee Dr. Hendrikus Passagi
· Komisaris Independen
p.61 ×15
unresolved
org
PT Bumi Kencana
p.62
unresolved
org
PT DSSE Energi Mas
p.62
unresolved
org
PT DSSA Mas
p.62
unresolved
org
PT Sinarmas Sukses
p.62
unresolved
org
PT Bungo Bara
p.63 ×3
unresolved
org
PT Berkat
p.63
unresolved
—
Permai
p.63
unresolved
org
PT Karya
p.63
unresolved
org
PT Tanjung Belit
p.63
unresolved
org
PT Roundhill
p.63
unresolved
org
PT Trisula
p.63
unresolved
—
Selaras
p.63
unresolved
org
PT Wahana
p.63
unresolved
org
PT Berkat Satria
p.63
unresolved
org
PT Satelit Nusantara Lima
p.70
unresolved
person
Dr. Ide Anak Agung Gde Agung Lot
p.70
unresolved
org
MyRepublic Holdings Ltd
p.70
unresolved
org
Departemen Department Head
p.78
unresolved
org
Big Capitalization Public Swastatika Sentosa Tbk
p.146
unresolved
—
• Sehubungan dengan telah diberlakukannya
p.147
unresolved
—
17/POJK.04/2020 dan Peraturan OJK No. 42/
p.147
unresolved
—
POJK.04/2020, Perseroan menyempurnakan kembali SOP
p.147
unresolved
—
Pengadaan Barang (penunjukan pemasok) dan/atau
p.147
unresolved
—
POJK.04/2020 and OJK Regulation No. 42/POJK.04/2020,
p.147
unresolved
—
had refined its SOP for Procurement
p.147
unresolved
org
Goods (supplier appointment) and/or Services (contractor
p.147
unresolved
—
appointment), including procurement of goods
p.147
unresolved
—
• Perseroan menyelaraskan dan menyempurnakan praktik
p.147
unresolved
—
pelaporan governansi Perseroan dengan kriteria
p.147
unresolved
—
aligned and improved
p.147
unresolved
—
• Perseroan menyempurnakan Piagam
p.147
unresolved
—
improved the Charter
p.147
unresolved
—
• Perseroan menduduki peringkat 11 dalam “100 Excellent
p.147
unresolved
—
Growth-Company Ranks 2020” berdasarkan penilaian
p.147
unresolved
—
majalah Bisnis
p.147
unresolved
—
ranked 11th on the “100 Excellent Growth-
p.147
unresolved
—
magazine
p.147
unresolved
—
• Perseroan memperoleh penghargaan “Top CSR Awards
p.147
unresolved
org
established a Risk Management Committee
p.147
unresolved
org
issued the Charter of the Risk Management Committee
p.147
unresolved
—
pelaporan keuangan di
p.147
unresolved
—
established a business control division
p.147
unresolved
org
financial reporting in
p.147
unresolved
—
• Perseroan melaksanakan program pengenalan
p.147
unresolved
—
Para pemegang saham dan/atau kuasanya diberikan kesempatan
p.149
unresolved
—
mengajukan pertanyaan, pendapat, usul, dan/atau saran, sebelum
p.149
unresolved
—
cara pemercontohan dan/atau dengan cara mengacungkan tangan,
p.149
unresolved
org
PT Kustodian Sentral General Meeting System
p.149
unresolved
org
General Meeting System PT Kustodian Sentral Efek Indonesia (eASY.KSEI)
p.149
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.149
unresolved
org
PT Dian Swastatika Sentosa Tbk - 2023 Annual
p.149
unresolved
—
Sommeng, DEA2)3)
· Member of the Risk Management
p.152
unresolved
person
Drs. Carel Risakotta
p.152 ×2
unresolved
—
LL.M.2)
· Member of the Nomination and
p.152
unresolved
person
Andy Noorsaman Sommeng
p.153 ×3
unresolved
person
Notary Hannywati Gunawan
p.153 ×2
unresolved
org
Mirawati
p.153 ×2
unresolved
org
Mirawati Sensi Idris
p.153 ×2
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
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