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2023 Laporan Tahunan
Annual Report
Tahapan Baru Mencapai Keunggulan
New Journey for Excellence
PT ELNUSA Tbk IDX: ELSA www.elnusa.co.id Elnusa PT Elnusa Tbk
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Tahapan Baru Mencapai Keunggulan New Journey for Excellence Tahun 2023, usia PT Elnusa Tbk genap 54 tahun. Perseroan semakin mengukuhkan posisi sebagai perusahaan dengan keunggulan yang memiliki resiliensi dan penuh inovasi. Semua ini terbukti mampu memperkuat fundamental bisnis Elnusa ada di jalur yang tepat untuk menuju “Perusahaan Jasa Energi Terkemuka yang Memberikan Solusi Total”. In 2023, PT Elnusa Tbk will be 54 years old. The Company has further strengthened its position as a company with excellence, resilience and innovation. . All of this has proven to be able to strengthen Elnusa’s business fundamentals on the right track to become a “Leading Energy Services Company that Provides Total Solutions”.
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DAFTAR ISI
Table of Contents
Kilas Kinerja 2021 86 Profil Dewan Komisaris
Board of Commissioners Profile
2021 Performance Highlights 92 Profil Direksi
Board of Directors Profile
8 Ikhtisar Data Keuangan Penting 100 Profil Pejabat Eksekutif
Key Financial Highlights Executive Officers Profile
11 Ikhtisar Saham 105 Demografi Sumber Daya Manusia
Share Highlights Demographics of Human Resources
12 Aksi Korporasi 107 Struktur dan Komposisi Pemegang Saham
Corporate Action Structure and Composition of Shareholders
12 Informasi tentang Obligasi, Sukuk, atau Obligasi Konversi 110 Struktur Grup Perseroan
Information on Bonds, Sukuk, or Convertible Bonds Company Group Structure
13 Penghentian Sementara Perdagangan Saham 111 Daftar Entitas Anak
Suspension of Share Trading/Delisting List of Subsidiaries
14 Peristiwa Penting 113 Profil Entitas Anak
Event Highlights Profiles of Subsidiaries
28 Penghargaan dan Sertifikasi 119 Kronologi Pencatatan Saham
Awards and Certifications Chronology of Stock Listing
121 Kantor Akuntan Publik
Public Accounting Office
Laporan Manajemen
122 Daftar Lembaga dan Profesi Penunjang Perusahaan
Management Report List of Supporting Institutions and Professionals of the Company
123 Informasi Website Perusahaan
56 Laporan Dewan Komisaris Company Website Information
Board of Commissioners Report
46 Laporan Direksi
Board of Directors Report Fungsi Pendukung Bisnis
56 Lembar Pernyataan Anggota Dewan Komisaris tentang Tanggung
Jawab atas Laporan Tahunan 2023 PT Elnusa Tbk
Business Support Functions
Statement of the Board of Commissioners of Responsibility
for the 2023 Annual Report of PT Elnusa Tbk
126 Sumber Daya Manusia
57 Lembar Pernyataan Anggota Direksi tentang Tanggung Jawab atas Human Resources
Laporan Tahunan 2023 PT Elnusa Tbk
Statement of the Board of Directors of Responsibility 146 Sistem Informasi
for the 2023 Annual Report of PT Elnusa Tbk Information System
150 Rantai Pasok
Supply Chain
Profil Perusahaan
Company Profile
Analisis dan Pembahasan
58 Informasi Umum Perusahaan Manajemen
Company General Information Management Discussion and Analysis
60 Jejak Langkah
Milestones
156 Tinjauan Perekonomian dan Industri
Economic and Industry Overview
62 Riwayat Singkat Perusahaan
Brief History of the Company
162 Tinjauan Operasi per Segmen Usaha
Operating Overview per Business Segment
62 Informasi Perubahan Nama
Information on Name Change
187 Tinjauan Keuangan
Financial Review
63 Visi, Misi, dan Strategi Perusahaan
Corporate Vision, Mission, and Strategy
187 Standar Penyajian Informasi dan Kesesuaian terhadap Standar
Akuntansi Keuangan
64 Budaya dan Nilai Perusahaan Information Reporting Standards and Compliance with Financial
Corporate Culture and Value
Accounting Standards
69 Makna Logo Perusahaan
The Meaning of Company Logo 201 Struktur Modal dan Kebijakan Manajemen atas Struktur Modal
Kegiatan dan Bidang Usaha Capital Structure and Management Policy on Capital Structure
70
Activities and Line of the Business 202 Ikatan yang Material untuk Investasi Barang Modal
Material Commitment for Capital Expenditure
73 Produk/Jasa Perseroan
Company Product/Services 203 Realisasi Penggunaan Dana Penawaran Umum
Realization of Proceeds from Public Offering
76 Wilayah Operasional
Operational Area 204 Informasi Material mengenai Investasi, Ekspansi, Divestasi,
Penggabungan Usaha, Akuisisi, dan/atau Restrukturisasi Utang/Modal
82 Jaringan Kantor Material Information on Investment, Expansion, Divestment, Business
Office Network
Merger, Acquisition, and/or Debt/Capital Restructuring
83 Keanggotaan dalam Asosiasi/Organisasi
Membership Association/Organizations 204 Perbandingan antara Target Anggaran dengan Realisasi, dan Proyeksi
Usaha
84 Struktur Organisasi Comparison between Budget Targets and Realization, and Business
Organization Structure Outlook
2 PT ELNUSA Tbk Laporan Tahunan 2023
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205 Informasi dan Fakta Material yang Terjadi setelah Tanggal Laporan 342 Sistem Pengendalian Internal
Akuntan Internal Control System
Material Information and Facts Occurring after the Accountant’s
Report Date 344 Sistem Manajemen Risiko
Risk Management System
205 Dampak Nilai Tukar Mata Uang Asing 358 Perkara Penting
Impact of Foreign Exchange Rates Important Cases
205 Prospek Usaha 361 Informasi Mengenai Sanksi Administratif
Business Prospect Information Regarding Administrative Sanctions
206 Aspek Pemasaran 361 Kode Etik
Marketing Aspect Code of Ethics
208 Kebijakan Dividen dan Pembagiannya 361 Sistem Manajemen Anti Penyuapan
Dividend Policy and Its Distribution Anti-Bribery Management System
210 Kontribusi terhadap Negara melalui Perpajakan 365 Sistem Manajemen Anti Penyuapan
Contribution to the Country through Taxation Anti-Bribery Management System
210 Informasi Transaksi Material yang Mengandung Benturan 366 Kebijakan Antikorupsi
Kepentingan dan/atau Transaksi dengan Pihak Afiliasi/Pihak Berelasi Anti-Corruption Policy
Information on Material Transactions Containing Conflicts of Interest
and/or Transactions with Affiliated/Related Parties 367 Pengelolaan Benturan Kepentingan
Management of Conflict of Interest
213 Informasi Keuangan yang Mengandung Kejadian yang Bersifat Luar
Biasa dan Jarang Terjadi 368 Kompensasi Jangka Panjang
Financial Information Containing Extraordinary and Rare Events Long-term Compensation
214 Informasi Kelangsungan Usaha 369 Kebijakan Kepemilikan Saham dan Transaksi oleh Orang Dalam
Information on Business Sustainability (Insider Trading)
Share Ownership and Insider Trading Policy
215 Tingkat Kesehatan Perusahaan
Company Soundness Level 370 Sistem Pelaporan Pelanggaran
Violation Reporting System
372 Akses Informasi dan Data Perusahaan
Tata Kelola Perusahaan Accesing Company’s Information and Data
Corporate Governance 373 Penilaian atau Evaluasi atas Penerapan Tata Kelola Perusahaan yang
Baik
Assessment or Evaluation of the Implementation of Good Corporate
Governance
218 Prinsip Tata Kelola Perusahaan
Principles of Corporate Governance
374 Kesesuaian Penerapan Tata Kelola Perusahaan Terhadap ASEAN
Struktur, Infrastruktur, dan Softstructure Tata Kelola Perusahaan Corporate Governance Scorecard (ACGS)
223 Suitability of the Implementation of Corporate Governance to ASEAN
Structure, Infrastructure, and Softstructure of Corporate Governance
Corporate Governance Scorecard (ACGS)
228 Rapat Umum Pemegang Saham (RUPS)
General Meeting of Shareholders (GMS) 378 Penerapan Aspek dan Prinsip Tata Kelola Perusahaan Sesuai
Ketentuan Otoritas Jasa Keuangan
245 Dewan Komisaris Implementation of the Aspects and Principles of Corporate
Board of Commissioners Governance in Accordance with the Provisions of the Financial
262 Direksi Service Authority
Board of Directors
277 Transparansi Informasi Dewan Komisaris dan Direksi
Information Transparency on the Board of Commissioners and the Tanggung Jawab Sosial dan
Board Directors
Lingkungan
278 Hubungan Afiliasi Dewan Komisaris, Direksi dan/atau Pemegang Social and Environmental
Saham Pengendali
Affiliate Relationship between the Board of Commissioners, the Board Responsibility Social and
of Directors, and/or Controlling Shareholder
Environmental Responsibility
279 Rapat Dewan Komisaris dan Direksi
Meetings of the Board of Commissioners and the Board of Directors
386 Aspek Ekonomi
288 Keberagaman Komposisi Dewan Komisaris dan Direksi Economy Aspect
Diversity in Members Composition of the Board of Commissioners
and the Board of Directors 386 Aspek Lingkungan
Environment Aspect
289 Penilaian Kinerja terhadap Dewan Komisaris dan Direksi
Performance Assessment for the Board of Commissioners and 387 Aspek Sosial
the Board of Directors Social Aspect
291 Nominasi dan Remunerasi Dewan Komisaris dan Direksi
Nomination and Remuneration of the Board of Commissioners and
the Board of Directors
Lampiran
Appendix
295 Komite Audit
Audit Committee
390 Referensi SEOJK No. 16/SEOJK.04/2021: Laporan Tahunan Emiten
306 Komite Nominasi dan Remunerasi atau Perusahaan Publik
Nomination and Remuneration Committee SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
316 Komite Pemantau Risiko 413 Laporan Keuangan
Risk Monitoring Committee Financial Report
325 Sekretaris Perusahaan
Corporate Secretary
335 Unit Audit Internal
Internal Audit Unit
2023 Annual Report PT ELNUSA Tbk 3
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KESINAMBUNGAN TEMA
Theme Continuity
2019
LANGKAH UNTUK MEWUJUDKAN KAPASITAS NASIONAL
Lima dasawarsa perjalanan PT Elnusa Tbk telah dilalui hingga menjadi Perusahaan jasa
energi nasional yang mampu memberikan solusi total seperti sekarang. Beragam krisis dan
dinamika industri berhasil dilewati. Tidak sedikit pula ragam kreativitas dan inovasi sudah
dihasilkan. Melewati 50 tahun ini, transformasi Elnusa tentu belum berhenti. Perusahaan ini
akan terus menggeliat mengikuti perubahan jaman. Bukan sekedar untuk hidup, tetapi tetap
kokoh di atas jalur yang dipilih untuk menjadi jalannya.
JOURNEY TO BRING NATIONAL CAPACITY
Five decades of the journey of PT Elnusa Tbk have been passed to become a national energy
service company that is able to provide a total solution like now. Various crises and dynamics
of the industry successfully passed. Not a little variety of creativity and innovation have been
produced. Over the past 50 years, Elnusa’s transformation has certainly not stopped. This
company will continue to stretch following the changing times. Not just for life, but still firm
above the path chosen to be the way.
2020
KETANGGUHAN MENUJU KEUNGGULAN
Tekanan bertubi menghantam industri migas bahkan berdampak pada perekonomian
nasional dan dunia. Doa dan daya upaya yang dibarengi dengan inovasi dan strategi
portofolio telah menyelamatkan perusahaan. Ketangguhan yang menunjukkan keunggulan
perusahaan untuk terus berkontribusi bagi negeri.
RESILIENCE TO BE EXCELLENCE
The pressure has repeatedly hit the oil and gas industry and has impacted the national
and global economies. Prayers and efforts following by innovation and portfolio strategy
has saved the Company. Resilience that shows the excellence of the Company to continue
contributing to the Country.
2021
BERSAMA MEMBANGUN KEUNGGULAN
Di tengah tantangan triple shock, semangat pantang menyerah dengan terusmaju bersama.
Menyatukan Tekad & Tujuan untuk Satu Elnusa. Dengan penerapan nilai AKHLAK sebagai
fondasi utama & untuk mencapai kinerja terbaikmenjadi perusahaan yang unggul.
UNITE TOWARD EXCELLENCE
In the middle of the triple shock challenges, spirit to never give up by moving forward
together. Unifying Determination and Purpose for One Elnusa. With the implementation
of the AKHLAK value as the main foundation and to achieve the best performance to be
superior company.
4 PT ELNUSA Tbk Laporan Tahunan 2023
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2022
KETAHANAN DALAM MEMPERKUAT BISNIS INTI UNTUK PERTUMBUHAN
YANG BERKELANJUTAN
Merayakan usia ke-53, Perseroan berhasil menaklukan berbagai tantangan di tengah kondisi
ketidakpastian akibat gejolak global sepanjang tahun 2022 yang masih berlanjut dari tahun
sebelumnya. Untuk memperkokoh daya tahan terhadap keuangan juga menjaga bisnis yang
berkelanjutan ke depannya, Elnusa berupaya untuk memperkuat bisnis inti Perseroan dengan konsisten
menerapkan kebijakan strategis Perusahaan dalam pengelolaan biaya yang tepat guna, optimal dan
mengambil peluang dalam Pengembangan bisnis yang bukan hanya pada industri migas, namun juga
non migas. Elnusa juga terus berkomitmen untuk senantiasa menjalankan prinsip-prinsip tata kelola
yang baik (GCG) dalam setiap proses operasional dan bisnis Perusahaan.
RESILIENCE IN STRENGTHENING THE CORE
Celebrating its 53rd anniversary, the Company has successfully overcome various challenges in the
midst of uncertainty due to global turmoil throughout 2022 which still lingers from the previous year.
To strengthen financial resilience as well as maintain a sustainable business going forward, Elnusa
strives to strengthen the Company’s core business by consistently implementing the Company’s
strategic policies in managing costs that are appropriate, optimal and taking opportunities in business
development not only in the oil and gas industry but also non-oil and gas. Elnusa also continues to be
committed to always implementing the principles of good governance (GCG) in every operational and
business process of the Company.
2023
TAHAPAN BARU MENCAPAI KEUNGGULAN
Tahun 2023, usia PT Elnusa Tbk genap 54 tahun. Perseroan
semakin mengukuhkan posisi sebagai perusahaan dengan
keunggulan yang memiliki resiliensi dan penuh inovasi. Semua
ini terbukti mampu memperkuat fundamental bisnis Elnusa
ada di jalur yang tepat untuk menuju “Perusahaan Jasa Energi
Terkemuka yang Memberikan Solusi Total”.
NEW JOURNEY FOR EXCELLENCE
In 2023, PT Elnusa Tbk will be 54 years old. The Company
has further strengthened its position as a company with
excellence, resilience and innovation. . All of this has proven
to be able to strengthen Elnusa’s business fundamentals on
the right track to become a “Leading Energy Services Company
that Provides Total Solutions”.
2023 Annual Report PT ELNUSA Tbk 5
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KILAS KINERJA 2023
2023 Performance Highlights
8 Ikhtisar Data Keuangan Penting
Key Financial Highlights
11 Ikhtisar Saham
Share Highlights
12 Aksi Korporasi
Corporate Action
12 Informasi tentang Obligasi, Sukuk, atau Obligasi Konversi
Information on Bonds, Sukuk, or Convertible Bonds
13 Penghentian Sementara Perdagangan Saham
Suspension of Share Trading/Delisting
14 Peristiwa Penting
Event Highlights
28 Penghargaan dan Sertifikasi
Awards and Certifications
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Kilas Kinerja 2023
2023 Performance Highlights
Ikhtisar Data Keuangan Penting
Key Financial Highlights
LABA (RUGI) DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN
Consolidated Profit (Loss) and Other Comprehensive Income
Dalam jutaan Rupiah, kecuali dinyatakan lain | in million Rupiah, unless otherwise stated
Pertumbuhan/
(Penurunan)
Growth/
Uraian 2023 2022 2021 2020 2019 Description
(Decrease)
2022–2023
(%)
Pendapatan 12.564.391 12.305.690 8.136.563 7.726.945 8.385.122 2 Revenue
Jasa Distribusi dan Logistik Energi 7.049.741 7.564.058 4.744.166 3.786.529 4.364.090 (12) Energy Distribution and Logistic
Services
Jasa Hulu Migas Terintegrasi 4.257.537 4.034.631 2.981.764 3.760.935 3.847.015 5 Integrated Upstream Oil and
Gas Servics
Jasa Penunjang Migas 1.820.835 1.357.387 1.285.491 1.409.031 988.663 21 Oil and Gas Support Services
Beban Pokok Pendapatan (11.394.689) (11.393.357) (7.491.069) (6.984.472) (7.514.040) 0) Cost of Revenue
Laba Bruto 1.169.702 912.333 645.494 742.473 871.082 27 Gross Profit
Laba (Rugi) Operasi 669.652 498.015 315.228 437.247 533.681 38 Profit (Loss) of Operation
EBITDA 1.281.770 1.146.434 984.669 1.164.509 970.666 13 EBITDA
Beban Keuangan (115.221) (143.320) (121.341) (132.200) (40.490) (21) Financial Costs*
Laba (Rugi) Tahun Berjalan 503.131 378.058 108.852 249.086 356.477 33 Profit (Loss) for the Year
Laba (Rugi) Komprehensif Tahun 487.889 393.467 111.924 253.049 345.625 27 Comprehensive Profit (Loss) for
Berjalan the Year
Laba (Rugi) Tahun Berjalan yang Profit (Loss) for the Year
Dapat Diatribusikan kepada: Attributable to:
– Pemilik Entitas Induk 503.129 378.065 108.740 356.474 276.314 (56) Owner of Parent Entity –
– Kepentingan Non Pengendali 2 (7) 112 3 2 3633 Non-controlling Interest –
Jumlah 503.131 378.058 108.852 356.477 276.316 (56) Total
Laba (Rugi) Komprehensif yang Dapat Diatribusikan kepada: Comprehensive Profit (Loss) Attributable to:
– Pemilik Entitas Induk 487.887 393.474 111.812 253.045 345.622 27 Owner of Parent Entity –
– Kepentingan Non Pengendali 2 7 112 3 3 (71) Non-controlling Interest –
Jumlah 487.889 393.467 111.924 253.048 345.625 27 Total
Laba (Rugi) Bersih per Saham 69 52 15 49 38 33 Net Profit (Loss) per Share (Full
Dasar (Nilai Penuh) Amount)
PENDAPATAN LABA BERSIH
Revenue Net Profit
dalam miliar Rupiah | in billion Rupiah dalam miliar Rupiah | in billion Rupiah
12.306 12.564 503
356 378
8.385 8.137
7.727
249
109
2019 2020 2021 2022 2023 2019 2020 2021 2022 2023
8 PT ELNUSA Tbk Laporan Tahunan 2023
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Kilas Kinerja 2023
2023 Performance Highlights
POSISI KEUANGAN KONSOLIDASIAN
Consolidated Financial Position
Dalam jutaan Rupiah, kecuali dinyatakan lain | in million Rupiah, unless otherwise stated
Pertumbuhan/
(Penurunan)
Growth/
Uraian 2023 2022 2021 2020 2019 Description
(Decrease)
2022–2023
(%)
Aset Lancar 6.106.301 5.287.016 4.446.784 4.217.325 3.698.370 15 Current Assets
Aset Tetap dan Properti 1.940.150 1.773.917 1.877.948 1.872.101 1.884.942 9 Fixed Assets and Investment
Investasi–Neto Property–Net
Jumlah Aset 9.601.482 8.836.089 7.234.857 7.562.822 6.805.037 8 Total Assets
Liabilitas Jangka Pendek 4.234.123 3.531.761 2.561.234 2.573.467 2.504.335 18 Current Liabilities
Liabilitas Jangka Panjang 951.291 1.187.117 895.489 1.248.409 724.004 (19) Non-current Liabilities
Jumlah Liabilitas 5.185.414 4.718.878 3.456.723 3.821.876 3.228.339 9 Total Liabilities
Utang Berbunga 171.231 128.258 333.197 739.326 1.127.040 34 Interest Bearing Debt
Ekuitas 4.416.068 4.117.211 3.778.134 3.740.946 3.576.698 8 Equity
Modal Kerja – Neto 1.872.178 1.755.255 1.885.550 1.643.858 1.194.035 9 Working Capital–Net
JUMLAH ASET JUMLAH LIABILITAS
Total Assets Total Liabilities
dalam miliar Rupiah | in billion Rupiah dalam miliar Rupiah | in billion Rupiah
9.602
8.836 5.185
7.563 4.719
7.235
6.805 3.822
3.457
3.228
2019 2020 2021 2022 2023 2019 2020 2021 2022 2023
ARUS KAS KONSOLIDASIAN
Consolidated Statements of Cash Flow
Dalam jutaan Rupiah, kecuali dinyatakan lain | in million Rupiah, unless otherwise stated
Pertumbuhan/
(Penurunan)
Growth/
Uraian 2023 2022 2021 2020 2019 Description
(Decrease)
2022–2023
(%)
Kas Bersih yang Diperoleh dari 1.389.990 1.461.281 1.104.623 928.178 575.797 (5) Net Cash Provided by Operating
Aktivitas Operasi Activities
Kas Bersih yang Diperoleh dari (487.739) (387.541) (361.321) (483.159) (671.113) 26 Net Cash Provided by (Used in)
(Digunakan untuk) Aktivitas Investing Activities
Investasi
Kas Bersih yang Diperoleh dari (477.631) (587.419) (833.108) (70.996) 239.286 19 Net Cash Provided by (Used in)
(Digunakan untuk) Aktivitas Financing Activities
Pendanaan
Kas dan Setara Kas pada akhir 2.077.725 1.656.975 1.144.769 1.231.867 856.122 25 Cash and Cash Equivalent at the
tahun End of the Year
2023 Annual Report PT ELNUSA Tbk 9
Page 12
Kilas Kinerja 2023
2023 Performance Highlights
RASIO-RASIO KEUANGAN
Financial Ratios
Dalam % | in %
Pertumbuhan/
(Penurunan)
Growth/
Uraian 2023 2022 2021 2020 2019 Description
(Decrease)
2022–2023
(%)
Margin Laba Bruto 9,31 7,41 7,93 10,44 9,84 26 Gross Profit Margin
Margin Laba Operasi 5,33 4,05 3,87 5,66 6,36 32 Operating Profit Margin
Margin Laba Bersih* 4,00 3,07 1,34 3,22 4,25 30 Net Profit Margin*
Margin Laba Bersih Tanpa Laba 5,24 4,28 1,50 3,29 5,24 22 Net Profit Margin Excluded Gain
(Rugi) Penjualan Aset Tetap** (Loss) Sale of Fixed Assets**
Margin EBITDA 10,20 9,32 12,10 15,07 11,58 10 EBITDA Margin
Rasio Lancar 1,45 1,50 1,74 1,64 1,48 -3 Current Ratio
Perputaran Total Aset 130,86 139,27 112,46 102,17 123,22 -6 Total Asset Turnover
Imbal Hasil Aset 5,24 4,28 1,50 4,71 4,06 22 EBITDA
Imbal Hasil Ekuitas 11,39 9,18 2,88 9,53 7,73 24 Return on Assets
Utang Berbunga/Ekuitas 0,04 0,03 0,09 0,20 0,32 24 Return on Equity
Utang Berbunga/Jumlah Aset 0,02 0,01 0,05 0,10 0,17 23 Interest Bearing Debt/Equity
Utang Berbunga/EBITDA 0,13 0,11 0,34 0,63 1,16 19 Interest Bearing Debt/Total
Assets
EBITDA/ Beban Keuangan 11,12 8,00 8,11 8,81 23,97 39 EBITDA/Interest Expense
Jumlah Liabilitas/Ekuitas 1,2 1,1 0,9 1,0 0,9 2 Total Liabilities/Equity
Jumlah Liabilitas/Aset 0,54 0,53 0,48 0,51 0,47 1 Total Liabilities/Assets
Kas Neto yang Diperoleh dari 2,85 3,71 9,88 3,67 1,67 (23) Net Cash Provided by Operating
Aktivitas Operasi/Laba Bersih Activities/Net Income
Kas Neto yang Diperoleh dari 0,67 0,88 0,96 0,75 0,67 (24) Net Cash Provided by Operating
Aktivitas Operasi/Kas dan Setara Activities/Cash and Cash
Kas akhir tahun Equivalents at the End of the
Year
Kas dan Setara Kas pada akhir 12,13 12,92 3,44 1,67 0,76 (6) Cash and Cash Equivalent at the
tahun/Utang Berbunga End of the Year/Interest Bearing
Debt
Laba Bersih/Jumlah Karyawan 478,36 358,70 92,94 281,58 156,64 33 Net Profit/Number of
Employees
* Perhitungan margin laba bersih yang tercantum dalam laporan ini menggunakan Laba Tahun yang Berjalan yang Dapat Diatribusikan kepada Pemilik Entitas Induk.
Net profit margin in this reports is calculated using the Profit for the Current Year Attributable to Owners of the Parent Entity.
** Perhitungan Margin Laba Bersih Tanpa Laba (Rugi) Penjualan Aset Tetap yang tercantum dalam laporan ini menggunakan Laba Tahun Berjalan yang dapat Diatribusikan kepada Pemilik Entitas Induk -
Tanpa Laba (Rugi) Penjualan Aset Tetap.
Net Profit Margin Excluded Gain (Loss) on Sale of Fixed Assets in this reports is calculated using the Profit for the Current Year Attributable to Owners of the Parent Entity Excluded Gain (Loss) on Sale
of Fixed Assets.
10 PT ELNUSA Tbk Laporan Tahunan 2023
Page 13
Kilas Kinerja 2023
2023 Performance Highlights
Ikhtisar Saham
Share Highlights
Kuartal Open Highest Lowest Closing Volume Valuasi Market Cap Quarter
Kuartal 1 2023 312 340 286 312 27.170.910 7.298.500.000 2.277.132.000.000 Quarterly 1 2023
Kuartal 2 2023 322 348 304 334 34.555.431 7.298.500.000 2.437.699.000.000 Quarterly 2 2023
Kuartal 3 2023 334 438 334 418 48.855.626 7.298.500.000 3.050.773.000.000 Quarterly 3 2023
Kuartal 4 2023 418 460 370 388 29.644.743 7.298.500.000 2.831.818.000.000 Quarterly 4 2023
Kuartal 1 2022 276 360 250 294 82.492.544 7.298.500.000 2.145.759.000.000 Quarterly 1 2022
Kuartal 2 2022 296 340 274 302 56.520.591 7.298.500.000 2.204.147.000.000 Quarterly 2 2022
Kuartal 3 2022 300 366 280 308 64.146.552 7.298.500.000 2.247.938.000.000 Quarterly 3 2022
Kuartal 4 2022 308 400 306 312 84.145.609 7.298.500.000 2.277.132.000.000 Quarterly 4 2022
HARGA PENUTUPAN DAN VOLUME PERDAGANGAN ELSA 2022–2023
ELSA Closing Prices and Trading Volume in 2022–2023
Harga Penutupan
Volume Perdagangan
Bulan Closing Price Month
Trading Volume
(Rp)
2023 2023
Januari 312 10.792.000 January
Februari 308 33.797.100 February
Maret 312 14.097.100 March
April 322 67.623.900 April
Mei 330 18.163.500 May
Juni 334 29.420.400 June
Juli 390 90.163.200 July
Agustus 390 11.502.600 August
September 418 40.624.900 September
Oktober 432 39.041.900 October
November 416 7.935.000 November
Desember 388 21.587.200 December
2022 2022
Januari 276 55.460.100 January
Februari 312 307.318.800 February
Maret 294 27.363.500 March
April 292 34.674.000 April
Mei 308 42.556.100 May
Juni 302 16.088.900 June
Juli 302 21.810.100 July
Agustus 318 47.329.500 August
September 308 52.430.400 September
Oktober 376 388.122.900 October
November 328 32.369.400 November
Desember 312 25.939.200 December
2023 Annual Report PT ELNUSA Tbk 11
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Kilas Kinerja 2023
2023 Performance Highlights
Aksi Korporasi
Corporate Action
Pada tahun 2023, tidak terdapat aksi korporasi seperti aksi pemecahan In 2023, there were no corporate actions such asstock splits,reverse stock
saham (stock split), penggabungan saham (reverse stock), saham bonus, combinations, bonus shares, or a decrease in the nominal value of shares,
maupun penurunan nilai nominal saham, dalam dua tahun terakhir. in the last two years.
Informasi tentang Obligasi, Sukuk, atau Obligasi
Konversi
Information about Bonds, Sukuk, or Convertion Bonds
Perseroan tidak mengeluarkan obligasi/sukuk/obligasi konversi sepanjang The Company did not issue any bonds/sukuk/convertible bonds
tahun 2023. Namun, pada Agustus 2020 Perseroan telah melakukan throughout 2023. However, in August 2020 the Company took corporate
aksi korporasi dengan menerbitkan Sukuk Ijarah Berkelanjutan I Tahap action by issuing Sukuk Ijarah Berkelanjutan I Phase One (Sukuk) worth
Kesatu (Sukuk) senilai Rp700 miliar untuk jangka waktu 5 (lima) tahun Rp700 billion for a period of 5 (five) years which was fully realized in 2021.
yang seluruhnya telah direalisasikan di tahun 2021. Tetapi pada tanggal However, on July 23, 2023 the Company has terminated the ongoing
23 Juli 2023 Perseroan telah melakukan penghentian penawaran umum public offering 1 Phase 1 of 2020 PT Elnusa Tbk.
berkelanjutan 1 Tahap 1 tahun 2020 PT Elnusa Tbk.
12 PT ELNUSA Tbk Laporan Tahunan 2023
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Kilas Kinerja 2023
2023 Performance Highlights
Penghentian Sementara Perdagangan Saham
Suspension of Share Trading/Delisting
Sepanjang tahun 2023, Perseroan tidak pernah dikenakan sanksi saham, Throughout 2023, the Company has never been subjected to share
baik berupa penghentian sementara perdagangan saham (suspension) sanctions, either in the form of a temporary suspension of share trading
maupun penghapusan pencatatan saham (delisting) di Bursa Saham nor delisting of shares on the Indonesia Stock Exchange.
Indonesia.
2023 Annual Report PT ELNUSA Tbk 13
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Kilas Kinerja 2023
2023 Performance Highlights
Peristiwa Penting
Event Highlights
11 Januari January 20 Januari January
Perseroan mengawali tahun Konsisten meningkatkan budaya
2023 dengan gelaran Town Hall HSSE, Perseroan menggelar
Meeting bertema “New Journey for kick off meeting “Management
Excellence”. Walkthrough 2023”.
The Company started 2023 with a Consistently improving the HSSE
Town Hall Meeting with the theme culture, the Company held the
“New Journey for Excellence”. “Management Walkthrough 2023”
kick off meeting.
26 Januari January
Kesuksesan Regional Indonesia Timur Subholding Upstream dalam
menemukan sumber daya kontinjen gas dan kondensat dari sumur
eksplorasi Kolibri 001 (KOL-001) pada akhir 2022 lalu tidak terlepas dari
peran Elnusa dalam mendukung kegiatan eksplorasinya.
The success of the Eastern Indonesia Regional Upstream Subholding in
discovering contingent gas and condensate resources from the Kolibri
001 (KOL-001) exploration well at the end of 2022 cannot be separated
from Elnusa’s role in supporting its exploration activities.
3 Februari February 9 Februari February
Persiapkan pemimpin Perseroan menggelar signing ceremony
masa depan, Perseroan bersama dengan Bank BRI untuk perubahan
menggelar “Leader dan perpanjangan atas fasilitas bank garansi/
Development Program” standby letter of credit dan penangguhan
perdana. jaminan impor dan kredit modal kerja lokal
Preparing future serta trust receipt sebesar USD23.000.000.
leaders, the Company The Company held a joint signing ceremony
organized its first with Bank BRI for changes and extensions
“Leader Development to bank guarantee/standby letter of
Program”. credit facilities and suspension of import
guarantees and local working capital loan,
as well as trust receipts amounting to
USD23,000,000.
10 Februari February
Perseroan melaksanakan Virtual Management Walkthrough (VMWT) ke Project Full
Tensor dengan metode Airborne Gravity Gradiometry and Magnetic Acquisition,
Processing & Interpretation-Paket 1, Mamberamo–Papua. Proyek ini merupakan yang
pertama di Elnusa, yakni menggunakan teknologi pesawat udara untuk keperluan survei
pemetaan struktur bawah permukaan (sub surface) di area yang lebih luas dan akuisisi
lebih cepat.
The Company carried out a Virtual Management Walkthrough (VMWT) to the Full Tensor
Project using the Airborne Gravity Gradiometry and Magnetic Acquisition, Processing &
Interpretation method-Package 1, Mamberamo–Papua. This project is the first at Elnusa,
namely using aircraft technology for subsurface structure mapping surveys over a wider
area and faster acquisition.
14 PT ELNUSA Tbk Laporan Tahunan 2023
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Kilas Kinerja 2023
2023 Performance Highlights
13 Februari February 16–17 Februari February
Perseroan melaksanakan serangkaian Tingkatkan proteksi
kegiatan untuk menyemarakkan COVID-19, Perseroan
peringatan bulan K3 Nasional 2023 dengan menggelar vaksinasi
tema “Terwujudnya Pekerjaan Layak booster ke-2 COVID-19
yang Berbudaya K3 Guna Mendukung yang dilaksanakan di
Keberlangsungan Usaha di Setiap Tempat Ruang Udaya Graha
Kerja”. Pelaksanaan kegiatan berlangsung Elnusa Jakarta.
selama 1 (satu) bulan, dari 12 Januari hingga Increasing protection
12 Februari 2023. from COVID-19, the
The Company held a series of activities to Company held the
celebrate the 2023 National OHS month 2nd COVID-19 booster
with the theme “Creating Decent Work vaccination, which
with an OHS Culture to Support Business was carried out at the
Sustainability in Every Workplace”. The Udaya Graha Elnusa
activities lasted for 1 (one) month, from Room, Jakarta.
January 12 to February 12, 2023.
22 Februari February 24 Februari February
Perseroan memberangkatkan 85 Perseroan mendukung program
Awak Mobil Tangki (AMT) dan pemerintah dalam menekan
pekerja berprestasi setelah 3 (tiga) emisi karbon, salah satunya
tahun tertunda akibat dampak melalui penerapan green office
pandemi COVID-19. Pemberian pada Gedung Graha Elnusa yang
reward perjalanan ibadah ini di merupakan kantor pusat Perseroan.
selenggarakan secara hibrida di Graha Elnusa yang terletak di
ruang Udaya, Graha Elnusa, Kantor kawasan bisnis dan niaga Jakarta
Pusat EPN pada Rabu, 22 Februari Selatan ini resmi menerima
2023. Sertifikat Greenship EB (Existing
The Company dispatched 85 Tank Building) V.1.1.
Car Crew (AMT) and outstanding The Company supports government
workers after a 3 (three) year delay programs to reduce carbon
due to the impact of the COVID-19 emissions, one of which is through
pandemic. This worship trip reward the implementation of a green
was held in hybrid in the Udaya office at the Graha Elnusa Building,
room, Graha Elnusa, EPN Head which is the Company’s head office.
Office on Wednesday, February Graha Elnusa, which is located in
22, 2023. the business and commercial area
of South Jakarta, officially received
the EB (Existing Building) V.1.1
Greenship Certificate.
14 Maret March 16 Maret March
Perseroan menandatangani nota Direktur Eksplorasi Pertamina
kesepahaman atau Memorandum Hulu Energi (PHE) Muharram
of Understanding (MoU) dengan Jaya Panguriseng mengunjungi
KHAN Co., Ltd. (KHAN) untuk Management Walk Through (MWT)
kerja sama dan kolaborasi dalam ke kapal seismik “Elsa Regent”
decommissioning, commissioning, milik Elnusa Trans Samudera (ETSA)
Offshore Hook Up and Carry Over dan Workshop Elnusa Fabrikasi
(HUC), Pipe Laying Construction Konstruksi (EFK) di Batam.
serta O&M/P&M. Director of Exploration of
The company signed a Pertamina Hulu Energi (PHE),
Memorandum of Understanding Muharram Jaya Panguriseng visited
(MoU) with KHAN Co., Ltd. (KHAN) the Management Walk Through
for cooperation and collaboration in (MWT) to the seismic vessel “Elsa
decommissioning, commissioning, Regent” of Elnusa Trans Samudera
Offshore Hook Up and Carry Over (ETSA) and the Elnusa Fabrikasi
(HUC), Pipe Laying Construction, Konstruksi (EFK) Workshop in
and O&M/P&M. Batam.
2023 Annual Report PT ELNUSA Tbk 15
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Kilas Kinerja 2023
2023 Performance Highlights
12 April April 14 April April
Perseroan menandatangani nota Perseroan memberikan
kesepahaman dengan PT Bumi energi positif kepada para
Laksamana Jaya (BLJ), Badan Usaha Milik pemegang saham melalui
Daerah (BUMD) Kabupaten Bengkalis, keberhasilannya atas
Riau, terkait pengembangan bisnis kenaikan peringkat dari
dan evaluasi atas peluang kerja sama idAA-/Stable di tahun 2022
di bidang minyak dan gas bumi yang menjadi “IdAA/Stable” pada
merupakan bisnis inti usaha Perseroan. tahun 2023.
The Company signed a memorandum of The Company provides
understanding with PT Bumi Laksamana positive energy to
Jaya (BLJ), a Regional Owned Enterprise shareholders through its
(ROE) of Bengkalis Regency, Riau, success in increasing its rating
regarding business development and from idAA-/Stable in 2022 to
evaluation of cooperation opportunities “IdAA/Stable” in 2023.
in the oil and gas sector, which is the
Company’s core business.
27 April April 17 Mei May
Perseroan senantiasa Perseroan dan Pemerintah
memperhatikan aspek lingkungan Kabupaten Sumenep
dalam kegiatan operasia. Hal ini menandatangani kesepakatan
sejalan dengan peta jalan transisi bersama terkait potensi
energi hijau di Indonesia menuju pemanfaatan lahan Elnusa yang
Net Zero Emission (NZE) pada tahun berlokasi di Desa Sukajeruk,
2060 atau lebih cepat. Perseroan Kecamatan Masalembu, Kabupaten
melakukan berbagai langkah green Sumenep, Provinsi Jawa Timur.
action, salah satunya melalui aksi Penandatanganan dilakukan di
tanam pohon yang dilakukan Graha Elnusa, Jakarta pada 17 Mei
Perseroan di berbagai wilayah di 2023.
tanah air. The Company and the Sumenep
The Company always takes Regency Government signed a
environmental aspects into joint agreement regarding the
consideraton in its operational potential use of Elnusa land located
activities. This is in line with the in Sukajeruk Village, Masalembu
green energy transition roadmap District, Sumenep Regency, East
in Indonesia towards Net Zero Java Province. The signing took
Emissions (NZE) in 2060 or sooner. place at Graha Elnusa, Jakarta on
The Company carries out various May 17, 2023.
green action measures, one of
which is through tree planting
actions carried out by the Company
in various regions in the country.
25 Mei May
Perseroan terus berkolaborasi perusahaan di lingkungan Pertamina Group. Kegiatan terbaru, yaitu kontribusi Elnusa
dalam mendukung temuan cadangan migas baru PT Pertamina Hulu Sanga Sanga (PHSS), anak perusahaan PT Pertamina
Hulu Indonesia (PHI). Menggunakan rig milik sendiri, yaitu Elnusa Modular Rig 01 (EMR-01), Perseroan mengebor sumur
eksplorasi Helios D-1 (HLX D-1) dan berhasil menemukan kandungan hidrokarbon baru di Wilayah Kerja (WK) Sanga Sanga
yang berada di Desa Jawa, Kecamatan Sanga Sanga, Kabupaten Kutai Kartanegara, Kalimantan Timur.
The Company continues to collaborate with companies within the Pertamina Group. The most recent activity is Elnusa’s
contribution in supporting the discovery of new oil and gas reserves of PT Pertamina Hulu Sanga Sanga (PHSS), a subsidiary
of PT Pertamina Hulu Indonesia (PHI). Using its own rig, namely Elnusa Modular Rig 01 (EMR-01), the Company drilled the
Helios D-1 (HLX D-1) exploration well and succeeded in discovering new hydrocarbon content in the Sanga Sanga Working
Area (WK) in Jawa Village, Sanga Sanga District, Kutai Kartanegara Regency, East Kalimantan.
29 Mei May 30 Mei May
Perseroan turut berpartisipasi Perseroan berhasil meraih capaian
dalam acara Business Support Day yang membanggakan dalam gelaran
Pertamina Internasional EP (PIEP) acara APQ Awards 2023. Inovasi
yang dilaksanakan pada 29–30 Mei para Perwira Elnusa mampu meraih
2023 di Gedung Patra Jasa lantai 4 (empat) predikat “GOLD” dan 3
11, Jakarta Selatan. (tiga) predikat “SILVER” dalam ajang
The Company participated in the tersebut.
Pertamina Internasional EP (PIEP) The Company succeeded
Business Support Day event, which in achieving encouraging
was held on May 29–30, 2023, at achievements at the 2023 APQ
the Patra Jasa Building, 11th floor, Awards. The innovation of Elnusa
South Jakarta. officers received 4 (four) “GOLD”
awards and 3 (three) “SILVER”
awards in this event.
16 PT ELNUSA Tbk Laporan Tahunan 2023
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2023 Performance Highlights
5 Juni June 6 Juni June
Perseroan menggelar kick off Perseroan menggelar Rapat Umum
meeting pemutakhiran Business Pemegang Saham Tahunan (RUPST)
Process Model (BPM) dan Risk tahun buku 2022. Kegiatan ini
Control Matrix (RCM) sebagai menggunakan 2 (dua) mekanisme
bagian dari penyempurnaan kehadiran yaitu hadir secara fisik
implementasi Internal Control over dan secara elektronik melalui
Financial Reporting (ICoFR) yang aplikasi eASY.KSEI.
diadakan di ruang Executive Lounge The Company held the Annual
lantai 17, Graha Elnusa pada Senin, General Meeting of Shareholders
5 juni 2023. (AGMS) for the 2022 financial
The Company held a kick-off year. This activity uses 2 (two)
meeting for updating the Business attendance mechanisms,
Process Model (BPM) and Risk namely attending in-person and
Control Matrix (RCM) as part of electronically via the eASY.KSEI
improving the implementation application.
of Internal Control over Financial
Reporting (ICoFR), which was held
in the Executive Lounge room on
the 17th floor, Graha Elnusa on
Monday, June 5, 2023.
8 Juni June 9 Juni June
Perseroan melalui anak usahanya, Perseroan melalui anak usahanya,
PT Elnusa Fabrikasi Konstruksi PT Elnusa Petrofin, bersama SNF
(EFK), secara resmi memulai SAS menandatangani perjanjian
program Sekolah Manajer Proyek kerja sama distribusi eksklusif untuk
(SMP) bagi Perwira EFK. Agenda proyek Polymer Injection Enhanced
pelatihan SMP dengan materi Waterflooding (PIEW) periode
pembuka berlangsung pada Hari tahun 2023–2026.
Kamis–Jumat, 8–9 Juni 2023 yang The Company, through its
berlokasi di Jakarta. subsidiary, PT Elnusa Petrofin,
The Company through its together with SNF SAS signed an
subsidiary, PT Elnusa Fabrikasi exclusive distribution cooperation
Konstruksi (EFK), officially started agreement for the Polymer
the Project Manager School (SMP) Injection Enhanced Waterflooding
program for EFK officers. The SMP (PIEW) project for the period of
training agenda with opening 2023–2026.
materials took place on Thursday–
Friday, Juni 8–9, 2023, located in
Jakarta.
12 Juni June 15 Juni June
Perseroan terus memperkuat Perseroan melalui anak usahanya,
tata kelola perusahaan dengan PT Elnusa Petrofin (EPN),
menggelar sharing session menunjukkan dukungan nyata
mengenai fraud, SMAP awareness, terhadap program pemerintah
dan Whistleblowing System. Net Zero Emission (NZE) melalui
Sharing session disampaikan oleh kegiatan Corporate Social
Deri Safari, QIA, CFE selaku Vice Responsibility (CSR) “Petrofin
President Investigation Audit, WBS Peduli” dengan aksi penanaman
& Fraud Prevention PT Pertamina 1.000 bibit pohon trembesi di
(Persero). seluruh unit operasional EPN di
The Company continues to Indonesia.
strengthen corporate governance The Company, through its
by holding sharing sessions on subsidiary, PT Elnusa Petrofin
fraud, SMAP awareness, and the (EPN), demonstrates real support
Whistleblowing System. The sharing for the government’s Net Zero
session was delivered by Deri Emission (NZE) program through
Safari, QIA, CFE as Vice President the Corporate Social Responsibility
of Investigation Audit, WBS & (CSR) activity “Petrofin Peduli” by
Fraud Prevention of PT Pertamina planting 1,000 monkey pod tree
(Persero). seedlings at all EPN operational
units in Indonesia.
2023 Annual Report PT ELNUSA Tbk 17
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Kilas Kinerja 2023
2023 Performance Highlights
19 Juni June 21 Juni June
Perseroan menerima kunjungan Perseroan terus memperkuat
BPJS Kesehatan dalam rangka kolaborasi dengan menggelar
program kepemimpinan manajer “Pertapixel Customer Day” yang
pratama yang sedang dijalankan dilaksanakan di Hotel Grand
oleh BPJS Kesehatan. Pada Hyatt Jakarta. Acara ini digelar
kesempatan ini, EFK menjadi salah untuk mengenalkan layanan
satu perusahaan benchmark bagi jasa pemetaan yang disediakan
calon leaders BPJS Kesehatan. oleh Pertapixel kepada berbagai
Kegiatan benchmarking ini pihak, baik di lingkungan internal
berlangsung di Kantor EFK, Jalan Pertamina Group maupun eksternal
Iskandarsyah, Jakarta Selatan. seperti Kementerian BUMN dan
The Company received a visit ESDM, serta perusahaan swasta
from BPJS Health for the Pratama dan BUMN Group.
Manager Leadership Program, The Company continues to
which is being implemented by strengthen collaboration by holding
BPJS Health. On this occasion, EFK “Pertapixel Customer Day”, which
became one of the benchmark was held at the Grand Hyatt Hotel
companies for prospective BPJS Jakarta. The event was held to
Health leaders. The benchmarking introduce the mapping services
activity took place at the EFK Office, provided by Pertapixel to various
Jalan Iskandarsyah, South Jakarta. parties, both within the Pertamina
Group and externally, such as the
Ministry of SOEs and EMR, as well
as private companies and SOE
Groups.
22 Juni June 22 Juni June
Perseroan menerima kunjungan Perseroan mengalokasikan
Perseroan menggelar acara “Vendor belanja modalnya untuk
Annual Meeting (VAM)” tahun 2023 membeli Accomodation Work
di Ruang Udaya Gedung Graha Elnusa, Barge (AWB) Offshore jenis
Jakarta. Acara ini digelar sebagai upaya tongkang kerja yang siap
Elnusa dalam menjaga hubungan kerja dipergunakan dalam mendukung
sama yang harmonis dan meningkatkan optimalisasi produksi migas
aspek kolaboratif yang positif dengan melalui kegiatan workover dan
mitra kerja. well intervention.
The Company held the 2023 “Vendor The Company allocated its
Annual Meeting (VAM)” in the Udaya capital expenditure to purchase
Room of the Graha Elnusa Building, an Offshore Accommodation
Jakarta. The event was held as Work Barge (AWB) that is
Elnusa’s effort to maintain harmonious ready to be used to support
cooperative relations and increase the optimization of oil and gas
positive collaborative aspects with work production through workover
partners. and well intervention activities.
30 Juni June 6 Juli July
Perseroan beserta seluruh Perseroan terus berkomitmen mendukung
anak usahanya menyembelih program pemerintah untuk mencapai
hewan kurban sebanyak target produksi migas 1 juta barel tahun
69 ekor sapi dan 158 ekor 2030. Salah satu kontribusi Elnusa dalam
kambing. Dari total jumlah hal ini adalah pelaksanaan survei seismik,
hewan kurban tersebut akan yaitu kegiatan survei geofisika melalui
disalurkan kepada 20.884 perekaman data lapisan bawah bumi
penerima manfaat yaitu untuk menemukan potensi migas yang
para sahibul qurban dan ada di suatu wilayah. Survei seismik dapat
mustahik di sejumlah daerah dilakukan di darat (onshore) maupun di laut
di Indonesia. (offshore).
The Company and all its The Company continues to be committed
subsidiaries slaughtered to supporting the government’s program to
69 cows and 158 goats achieve the oil and gas production target of
as sacrificial animals. The 1 million barrels by 2030. One of Elnusa’s
sacrificial animals will all contributions is the implementation of
be distributed to 20,884 seismic surveys, namely geophysical
beneficiaries, namely sahibul survey activities through recording of
qurban and mustahik in data from the lower layers of the earth to
several regions in Indonesia. determine oil and gas potential in an area.
Seismic surveys can be carried out on land
(onshore) or at sea (offshore).
18 PT ELNUSA Tbk Laporan Tahunan 2023
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Kilas Kinerja 2023
2023 Performance Highlights
12 Juli July 15 Juli July
Perseroan terus mendukung Perseroan melalui anak usahanya,
peningkatan pasokan energi PT Elnusa Fabrikasi Konstruksi
dan merealisasikan satu per (EFK), menanam mangrove sebagai
satu belanja modalnya dengan salah satu wujud nyata rehabilitasi
menambah armada mobil tangki ekosistem karbon di Indonesia
yang merupakan salah satu core untuk menjaga kelestarian
bisnis Elnusa pada jasa distribusi & lingkungan. Sebanyak 41 bibit
logistik energi sebesar Rp200 miliar. pohon mangrove ditanam di
The Company continues to support kawasan Taman Wisata Alam Angke
the increase in energy supply and Kapuk, Jakarta.
realizes its capital expenditure The Company, through its
one by one by increasing the subsidiary, PT Elnusa Fabrikasi
fleet of tank cars, which is one of Konstruksi (EFK), planted
Elnusa’s core businesses in energy mangroves as a concrete form of
distribution & logistics services carbon ecosystem rehabilitation
amounting to Rp200 billion. in Indonesia to preserve the
environment. A total of 41
mangrove tree seedlings were
planted in the Angke Kapuk Nature
Tourism Park area, Jakarta.
1 Agustus August 1 Agustus August
Perseroan terus melakukan upaya Perseroan berhasil
meningkatkan implementasi mempertahankan sertifikasi
pengelolaan Sistem Manajemen Anti ISO 37001-Sistem Manajemen
Penyuapan dengan menggelar opening Anti Penyuapan (SMAP).
audit Re-Sertifikasi ISO 37001 yang Elnusa Pertama kali
dilaksanakan di ruang meeting lantai tersertifikasi ISO 37001 Sistem
17 Gedung Graha Elnusa. Kegiatan Manajemen Anti Penyuapan
ini dihadiri oleh Direktur SDM dan pada tahun 2020. Re-Sertifikasi
Umum, Elnusa Hera Handayani, ISO 37001 kali ini dilakukan
Direktur Operasi Elnusa, Charles dengan tujuan meningkatkan
Harianto Lumbantobing, serta jajaran implementasi SMAP di
manajemen Elnusa. lingkungan bisnis Perusahaan.
The Company continues to make efforts The Company successfully
to improve the implementation of the maintained ISO 37001-Anti-
Anti-Bribery Management System by Bribery Management
holding an ISO 37001 Re-Certification System (SMAP) certification.
opening audit, which was held in the Elnusa was first certified
meeting room on the 17th floor of the with ISO 37001 Anti-Bribery
Graha Elnusa Building. The activity was Management System in 2020.
attended by the Director of Human The ISO 37001 re-certification
Resources and General Affairs of was carried out with the aim of
Elnusa, Hera Handayani, Director of improving the implementation
Operations of Elnusa, Charles Harianto of SMAP in the Company’s
Lumbantobing, as well as Elnusa business environment.
management.
5 Agustus August 9 Agustus August
Perseroan menjalin kerja sama Perseroan menggelar workshop
resmi dengan PT Badak NGL (Badak Program Optimization Upstream
LNG). Langkah kolaboratif ini (OPTIMUS) yang berlangsung di
ditandai oleh penandatanganan Executive Lounge Lantai 17 Gedung
nota kesepahaman atau Graha Elnusa pada Rabu, 9 Agustus
Memorandum of Understanding 2023.
(MoU) pada Sabtu, 5 Agustus 2023. The Company held the Upstream
The Company has established Optimization Program (OPTIMUS)
official cooperation with PT Badak workshop, which took place at the
NGL (Badak LNG). This collaborative Executive Lounge on the 17th Floor
step was marked by the signing of of the Graha Elnusa Building on
a memorandum of understanding Wednesday, August 9, 2023.
(MoU) on Saturday, August 5, 2023.
2023 Annual Report PT ELNUSA Tbk 19
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Kilas Kinerja 2023
2023 Performance Highlights
16 Agustus August 12 September September
Perseroan mewujudkan komitmen Perseroan pada 9 September 2023
nyata pada Corporate Social berusia 54 tahun. Perjalanan Elnusa
Responsibility (CSR) dengan gencar dimulai pada tahun 1969, saat
melakukan program pembangunan PT Electronika Nusantara berdiri
masyarakat berkelanjutan melalui dan memasuki bidang Marine
peluncuran “Desa Energi Berdikari Electronic Services. Elnusa memiliki
Elnusa Sumengko”. Dalam DNA Resilience dan Inovasi yang
rangkaian perayaan HUT ke-54 terbukti mampu memperkuat
Elnusa, kick off program DEBELKO fundamental bisnis membawa
secara resmi dilakukan pada 16 inovasi dan memiliki visi sebagai
Agustus 2023 di Desa Sumengko “Perusahaan Jasa Energi Terkemuka
Kalitidu, Kabupaten Bojonegoro, yang Memberikan Solusi Total”.
Jawa Timur. The Company will be 54 years old
The Company manifested its on September 9, 2023. Elnusa’s
commitment to Corporate Social journey began in 1969, when
Responsibility (CSR) by intensively PT Electronika Nusantara was
carrying out sustainable community established and entered the
development programs through Marine Electronic Services sector.
the launch of the “ Desa Energi Elnusa has a DNA of Resilience
Berdikari Elnusa Sumengko “. In the and Innovation, evidenced by
series of celebrations for Elnusa’s its ability to strengthen business
54th anniversary, the official kick off fundamentals, to bring innovation,
for the DEBELKO program was held and has a vision as a “Leading
on August 16, 2023, in Sumengko Energy Services Company that
Kalitidu Village, Bojonegoro Provides Total Solutions”.
Regency, East Java.
13 September September 14 September September
Perseroan turut berpartisipasi Salah satu fasilitas penyimpanan
pada acara “Synergy Summit 2023” dan penyaluran Bahan Bakar
Regional 4 yang bertajuk “Elevating Minyak (BBM) yang dibangun dan
Synergy: The Spirit of One dikelola anak usaha Elnusa, yakni
Pertamina” di Yudhistira Ballroom PT Elnusa Petrofin yang berada di
Patra Jasa Office Tower Ground Kabupaten Indragiri Hilir Provinsi
Floor, Jakarta. Pada kesempatan ini, Riau, Fuel Terminal (FT) Indragiri
Elnusa juga menggandeng keempat Hilir berhasil melakukan Go Live
Anak Perusahaan (AP) untuk turut penyaluran perdana produk
berpartisipasi aktif dalam forum Pertalite, Pertamax dan Bio Solar
dan booth session. dari tangki yang berada di lokasi
The Company participated in tersebut.
the Regional 4 “Synergy Summit One of the fuel (BBM) storage
2023” entitled “Elevating Synergy: and distribution facilities built and
The Spirit of One Pertamina” at managed by Elnusa’s subsidiary,
the Yudhistira Ballroom of Patra namely PT Elnusa Petrofin,
Jasa Office Tower Ground Floor, located in Indragiri Hilir Regency,
Jakarta. On this occasion, Elnusa Riau Province, Indragiri Hilir Fuel
also collaborated with its four Terminal (FT) successfully carried
Subsidiaries to actively participate out the first Go Live distribution
in forums and booth sessions. of Pertalite products, Pertamax
and Bio Solar from the tank at that
location.
22 September September
Perseroan dan PT Pertamina Hulu Rokan (PHR) yang tergabung dalam Subholding Upstream
(SHU) Pertamina menandatangani perjanjian kerja sama implementasi teknologi stimulasi
penggetaran reservoir Enchance Oil Recovery (EOR). Kedua pihak sepakat menerapkan
teknologi canggih tersebut untuk produksi migas PHR di Wilayah Kerja (WK) Rokan demi
mendukung pencapaian target 1 juta barel minyak per hari di tahun 2030.
The Company and PT Pertamina Hulu Rokan (PHR), which is part of Pertamina’s Upstream
Subholding (SHU), signed a cooperation agreement on the implementation of Enchance Oil
Recovery (EOR) reservoir vibration stimulation technology. Both parties agreed to apply this
advanced technology for PHR oil and gas production in the Rokan Working Area (WK) to
support the achievement of the target of 1 million barrels of oil per day by 2030.
20 PT ELNUSA Tbk Laporan Tahunan 2023
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Kilas Kinerja 2023
2023 Performance Highlights
25 September September 26 September September
Perseroan Perseroan lakukan kick off meeting survei
menyelenggarakan acara seismik 3D Balam South East di kawasan
“Economic & Business WK Rokan Provinsi Riau. Kick off meeting
Outlook 2024” bersama tersebut dilakukan bersama Pertamina Hulu
PT Bank Rakyat Indonesia Rokan (PHR) sebagai ajang menyamakan
(Persero) Tbk (BRI) di Ruang komitmen terhadap aspek Health, Safety,
Udaya, Gedung Graha Security, Environment (HSSE) dan Operation
Elnusa, Jakarta. Excellence.
The Company held the The Company held a kick off meeting for
“Economic & Business the Balam South East 3D seismic survey
Outlook 2024” event with in the Rokan WK area, Riau Province. The
PT Bank Rakyat Indonesia kick off meeting was held with Pertamina
(Persero) Tbk (BRI) in the Hulu Rokan (PHR) as a means of equalizing
Udaya Room, Graha Elnusa commitment to aspects Health, Safety,
Building, Jakarta. Security, Environment (HSSE) and Operation
Excellence.
10 Oktober October 17 Oktober October
Perseroan gelar Town Hall Meeting Perseroan telah menandatangani
kuartal 3 yang dilakukan secara Memorandum of Understanding
hibrida langsung dari Graha (MoU) bersama Daqing Oilfield
Elnusa, Jakarta. Townhall Meeting Company, Ltd. (Daqing).
yang bertema “New Journey for Penandatanganan tersebut menjadi
Excellence” ini disambut antusias tanda awal kolaborasi antara kedua
oleh seluruh Perwira Elnusa Group perusahaan dalam mewujudkan
dengan total kehadiran Perwira visi dan misi Elnusa untuk menjadi
Elnusa Group sebanyak 723 Perwira perusahaan layanan energi
yang hadir secara luring maupun terkemuka yang menyediakan
daring. solusi total.
The Company held its 3rd quarter The Company signed a
Town Hall Meeting, which was held Memorandum of Understanding
in a hybrid directly from Graha (MoU) with Daqing Oilfield
Elnusa, Jakarta. The Townhall Company, Ltd. (Daqing). This is the
Meeting with the theme “New initial sign of collaboration between
Journey for Excellence” was the two companies in realizing
enthusiastically welcomed by all Elnusa’s vision and mission to
Elnusa Group officers with a total become a leading energy services
of 723 Elnusa Group officers in company that provides total
attendance, both offline and online. solutions.
17 Oktober October 26 Oktober October
Perseroan telah mempersiapkan Perseroan secara konsisten
diri dengan terus melakukan menggelar aksi Corporate Social
diversifikasi bisnis dan mengambil Responsibility (CSR) dengan
peran dalam mendukung transisi melakukan kegiatan drilling for
energi yang tengah menjadi water di area yang terdampak
program dan kebijakan pemerintah. kekeringan di Lebak, Banten dan
Dalam mengantisipasi tantangan CSR Goes to Community di Sekolah
yang akan dihadapi ke depan, Menengah Pertama (SMP) &
Elnusa terus adaptif dan melakukan Sekolah Menengah Kejuruan (SMK)
pengembangan bisnis dengan PGRI, Cileles Lebak Banten.
memperluas lini bisnis pada bidang The Company consistently held
petrokimia. its Corporate Social Responsibility
The Company has prepared itself (CSR) programs by carrying out
by continuously diversifying its drilling for water activities in
business and taking a role in areas affected by drought in
supporting the energy transition, Lebak, Banten and CSR Goes to
which is currently a government Community at PGRI Junior High
program and policy. In anticipating Schools (SMP) & Vocational High
the challenges that will be faced Schools (SMK), Cileles Lebak
in the future, Elnusa continues to Banten.
be adaptive and carry out business
development by expanding its
business lines in the petrochemical
sector.
2023 Annual Report PT ELNUSA Tbk 21
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Kilas Kinerja 2023
2023 Performance Highlights
6 November November 6 November November
Perseroan turut berperan aktif dalam Proyek Perseroan melaksanakan
Penyisipan (Segmental Partial Replacement) kegiatan safari Management
Main Oil Line XAP ke MGS Balongan, yang Walkthrough (MWT) ke
terletak di wilayah Kerja X-Ray Jatibarang seluruh unit kerja. Kick off
Field Lepas PT Pertamina EP Pantai Laut kegiatan tersebut dimulai
Jawa, Kabupaten Indramayu, Provinsi Jawa pada tanggal 6 & 7 November
Barat. Pekerjaan ini merupakan upaya 2023 di area Warehouse
menjaga keandalan aset untuk menunjang Balikpapan dan Elnusa
produksi, dilakukan mulai dari 4 April 2023 Modular Rig 001 (EMR 001)
sampai dengan 16 Agustus 2023 di luar fase di lapangan Samberah #169
persiapan dan engineering. Project PHSS.
The Company plays an active role in the XAP The Company carries out
Main Oil Line Insertion (Segmental Partial Management Walkthrough
Replacement) Project to MGS Balongan, (MWT) safari activities to all
which is located in the X-Ray Jatibarang Field work units. The kick-off for
Offshore PT Pertamina EP Java Sea Coast, this activity commenced on
Indramayu Regency, West Java Province. This November 6 & 7, 2023 in the
is an effort to maintain the reliability of assets Balikpapan Warehouse area
to support production, carried out from April and Elnusa Modular Rig 001
4, 2023, to August 16, 2023, outside the (EMR 001) in the Samberah
preparation and engineering phases. field #169 Project PHSS.
9 November November 10 November November
Perseroan melakukan kegiatan Aksi Perseroan mengadakan
Tebar Manfaat ke Sekolah Luar Biasa pertemuan strategis dengan IDX
(SLB) yang diperuntukkan bagi Anak Channel, media terkemuka di
Berkebutuhan Khusus (ABK) Yayasan dunia pasar keuangan Indonesia.
Nurasih yang berada di sekitar wilayah Pertemuan berlangsung di
Anak Perusahan Elnusa yaitu PT Sigma Ruang Rapat BoD Gedung Graha
Cipta Utama, PT Patra Nusa Data dan Elnusa. Pertemuan tersebut
Warehouse Elnusa, Kecamatan Ciputat. bertujuan untuk membahas
Kota Tangerang Selatan. potensi perkembangan bisnis
The Company carries out Benefit menghadapi tantangan dan
Distribution Activities to Special Schools peluang di tahun 2024.
(SLB) intended for Children with Special The Company held a strategic
Needs (ABK) of the Nurasih Foundation meeting with IDX Channel, the
located in the vicinity of Elnusa leading media in Indonesian
Subsidiary area, namely PT Sigma Cipta financial markets. The meeting
Utama, PT Patra Nusa Data, and Elnusa took place in the BoD Meeting
Warehouse, Ciputat District, South Room of the Graha Elnusa
Tangerang City. Building. The aim of the meeting
was to discuss the potential for
business development to face
challenges and opportunities
in 2024
16 November November 20 November November
Perseroan turut berperan Perseroan memastikan kembali berjalannya
dalam pengembangan Sistem Manajemen Elnusa berbasis ISO
ekosistem Pendidikan Series dengan berlangsungnya opening Audit
guna melahirkan Sumber Re-Sertifikasi ISO yang dilaksanakan di ruang
Daya Manusia (SDM) yang meeting BoD Gedung Graha Elnusa. Kegiatan
unggul. Elnusa dalam ini dihadiri oleh Direktur Keuangan Elnusa,
kegiatan ini tidak hanya Bachtiar Soeria Atmadja, bersama dengan
melatih kandidat generasi segenap Tim Manajemen Elnusa, dan juga
muda untuk siap bekerja di Auditor dari Badan Sertifikasi SGS Indonesia.
sektor migas, namun juga di The Company ensured that the Elnusa
bidang industri lainnya. Management System that is based on the
The Company plays a role ISO Series was running by holding the
in developing the Education opening of the ISO Re-Certification Audit,
ecosystem to generate which was held in the BoD meeting room
superior Human Resources of the Graha Elnusa Building. This activity
(HR). In this activity, Elnusa was attended by Director of Finance of
not only trains young Elnusa, Mr. Bachtiar Soeria Atmadja, along
generation candidates to be with the entire Elnusa Management Team,
ready to work in the oil and and Auditors from the Indonesian SGS
gas sector, but also in other Certification Agency.
industrial fields.
22 PT ELNUSA Tbk Laporan Tahunan 2023
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Kilas Kinerja 2023
2023 Performance Highlights
21 November November 23 November November
Perseroan melalui anak usahanya, Perseroan mengambil langkah
PT Elnusa Fabrikasi Konstruksi (EFK) strategis dalam memperkuat
hadir sebagai narasumber pada agenda fundamental SDM dengan
“Workshop Komite Sekolah dalam melakukan penandatanganan
Pengembangan Kerjasama dengan MoU bersama Sekolah Tinggi
Dunia Kerja” sebagai perusahaan Teknologi Minyak dan Gas Bumi
yang memberikan pemahaman akan (STT Migas) Balikpapan yang
informasi pasca studi bagi komite dan mencakup Pengembangan
siswa SMK Negeri 5 Pekanbaru. Sumber Daya Manusia Bidang
The Company through its subsidiary, Energi.
PT Elnusa Fabrikasi Konstruksi (EFK) was The Company took strategic
present as a speaker at the agenda of measures to strengthen HR
the “School Committee Workshop in fundamentals by signing an
Developing Cooperation with the World MoU with the Balikpapan
of Work” as a company that provides an College of Oil and Gas
understanding of post-study information Technology (STT Migas), which
for the committee and students of includes Human Resource
Pekanbaru State Vocational School 5. Development in the Energy
Sector.
23 November November 25 November November
Perseroan melalui anak usahanya, Perseroan turut berkontribusi aktif
PT Elnusa Petrofin (EPN), dalam penemuan cadangan minyak
meresmikan Stasiun Pengisian baru pada kegiatan pengeboran
Bahan Bakar Polisi (SPBP) di sumur eksplorasi East Pondok Aren
Kepolisian Daerah (Polda) wilayah (EPN-001) yang tajak sumurnya
Sumatera Barat. Pembangunan telah dilakukan oleh PT Pertamina
SPBP ini merupakan salah satu EP Regional Jawa Subholding
komitmen Elnusa Petrofin bersama Upstream Pertamina, di Kecamatan
Pertamina Patra Niaga untuk Tambelang, Kabupaten Bekasi,
memperkuat ketahanan dan Jawa Barat pada 18 Agustus 2023
infrastruktur energi di wilayah lalu. Elnusa melakukan pekerjaan
Sumatera Barat. untuk Tubing Conveyed Perforation
The Company, through its (TCP) saat Drill Stem Test (DST)
subsidiary, PT Elnusa Petrofin yang pertama pada tanggal 25
(EPN), inaugurated the Police Fuel November 2023 lalu.
Filling Station (SPBP) at the West The Company actively contributed
Sumatra Regional Police (Polda). to the discovery of new oil reserves
The construction of this SPBP is one in the drilling activities of the
of Elnusa Petrofin’s commitments East Pondok Aren exploration
together with Pertamina Patra well (EPN-001), the well drilling
Niaga to strengthen energy of which was carried out by
resilience and infrastructure in the PT Pertamina EP Regional Java of
West Sumatra region. Pertamina Upstream Subholding, in
Tambelang District, Bekasi Regency,
West Java on August 18, 2023.
Elnusa carried out work for Tubing
Conveyed Perforation (TCP) during
the first Drill Stem Test (DST) on
November 25, 2023.
2023 Annual Report PT ELNUSA Tbk 23
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Kilas Kinerja 2023
2023 Performance Highlights
26 November November 28 November November
Perseroan berhasil Perseroan melalui anak usahanya,
mempertahankan sertifikasi PT Sigma Cipta Utama (SCU),
Sistem Manajemen ISO Series bersinergi dengan PT Pertamina
dengan telah berakhirnya audit Geothermal Energy Tbk (PGE)
Re-Sertifikasi. Dalam misinya turut berkontribusi dalam
memenuhi dan menjaga kepuasan proses digitalisasi transisi energi
pelanggan, pada kesempatan ini terbarukan yang berkelanjutan. Hal
Elnusa melaksanakan kegiatan audit tersebut diwujudkan melalui kerja
Re-Sertifikasi yang meliputi Sistem sama pengembangan perangkat
Manajemen Mutu ISO 9001, Sistem uji kapasitas produksi sumur
Manajemen Lingkungan ISO 14001, geothermal untuk mendapatkan
Sistem Manajemen Kesehatan dan real-time data yang lebih akurat,
Keselamatan Kerja ISO 45001, dan efektif, dan efisien. Perangkat ini
Sistem Manajemen Aset ISO 55001. diberikan nama Geoflowtest.
The Company succeeded in The Company, through its
maintaining its ISO Series subsidiary, PT Sigma Cipta Utama
Management System certification (SCU), in synergy with PT Pertamina
with the Re-Certification audit that Geothermal Energy Tbk (PGE) is
ended. In its mission to meet and contributing to the digitalization
maintain customer satisfaction, on process of a sustainable renewable
this occasion Elnusa carried out Re- energy transition. This is
Certification audit activities, which manifested through cooperation
included the ISO 9001 Quality in developing geothermal well
Management System, ISO 14001 production capacity test equipment
Environmental Management to obtain real-time data that is
System, ISO 45001 Occupational more accurate, effective, and
Health and Safety Management efficient. This device is given the
System, and ISO 55001 Asset name Geoflowtest.
Management System.
30 November November 5 Desember December
Perseroan menyampaikan paparan Perseroan melalui anak usahanya
publik secara online dalam Elnusa Petrofin (EPN) berpartisipasi
rangkaian Public Expose Live 2023 dalam Workshop Literasi dan
yang diselenggarakan PT Bursa Pelatihan Jurnalistik yang
Efek Indonesia (BEI). Perseroan diselenggarakan oleh media Padang
menyampaikan business outlook Ekspres di Auditorium Universitas
2023 dan ke depan, Highlight Negeri Padang, Sumatera Barat.
kinerja keuangan per September Workshop ini tidak hanya bertujuan
2023, Inisiatif pengembangan bisnis untuk memperingati Hari Guru
Perseroan serta strategic direction tetapi juga untuk meningkatkan
untuk tahun 2024. kemampuan berkomunikasi secara
The Company delivered an online efektif, terutama dalam literasi
public exposure in the 2023 jurnalistik
Public Expose Live series that was The Company, through its
organized by the Indonesian Stock subsidiary, Elnusa Petrofin (EPN)
Exchange (BEI). The Company participated in the Literacy and
conveys its business outlook Journalism Training Workshop
for 2023 and beyond, financial that was held by the Padang
performance Highlights as of Ekspres media at the Padang
September 2023, the Company’s State University Auditorium, West
business development initiatives Sumatra. The workshop was not
and strategic direction for 2024. only aimed at commemorating
Teacher’s Day, but also to improve
the ability to communicate
effectively, especially in journalistic
literacy.
24 PT ELNUSA Tbk Laporan Tahunan 2023
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Kilas Kinerja 2023
2023 Performance Highlights
6 Desember December 7 Desember December
Perseroan kali ketiga menggelar Perseroan terus mewujudkan
acara Elnusa Contractors komitmennya dalam menanamkan
HSSE Meeting (ENCORE) 2023 nilai budaya antikorupsi kepada
secara hibrida, di Ruang Udaya para pekerjanya dengan menggelar
Graha Elnusa, Jakarta. ENCORE acara Hari Antikorupsi Sedunia
merupakan forum komunikasi mitra (Hakordia) 2023 secara hibrida,
kerja Elnusa (vendor/subkontraktor) langsung di Ruang Udaya, Graha
untuk menciptakan sinergi dan Elnusa. Acara ini mengangkat
kolaborasi dalam mewujudkan tema “Sinergi Berantas Korupsi
performa HSSE Excellence melalui Untuk Elnusa Maju”, yang diadopsi
pemenuhan kriteria pelaksanaan dari tema nasional Hakordia yang
Contractor Safety Management bertujuan meningkatkan kesadaran
System (CSMS) oleh Mitra Kerja semua elemen untuk bersinergi
Elnusa. berantas korupsi.
The company held the Elnusa The Company continues to realize
Contractors HSSE Meeting its commitment to instilling anti-
(ENCORE) 2023 hybrid event for corruption cultural values in its
the third time, in the Udaya Graha workers by holding the 2023 World
Elnusa Room, Jakarta. ENCORE Anti-Corruption Day (Hakordia)
is a communication forum for event in a hybrid manner, directly
Elnusa’s working partners (vendors/ in the Udaya Room, Graha Elnusa.
subcontractors) to create synergy This event raised the theme
and collaboration in realizing HSSE “Synergy to Eradicate Corruption
Excellence performance by meeting for Advanced Elnusa”, which was
the criteria for implementing the adopted from the Hakordia national
Contractor Safety Management theme, which aims to increase
System (CSMS) by Elnusa’s Working awareness of all elements to work
Partners. together to eradicate corruption.
7 Desember December 13 Desember December
Perseroan kembali mengadakan Perseroan meraih penghargaan di
aksi kemanusiaan dengan ajang Anugerah CSR IDX Channel
menyelenggarakan aksi donor 2023. Penghargaan ini diperoleh
darah bersama Palang Merah atas keberhasilan program
Indonesia sebagai mitra yang turut Corporate Social Responsibility
serta dalam upaya meningkatkan (CSR) “Desa Energi Berdikari Elnusa
persediaan darah di masyarakat. Sumengko di Kalitidu, Bojonegoro”
Kegiatan ini berlangsung di Ruang dalam kategori Economic
Udaya Graha Elnusa, Jakarta. Development Initiative. Acara
The Company held another penganugerahan dilaksanakan di
humanitarian activity by organizing Main Hall-Bursa Efek Indonesia-
a blood drive with the Indonesian Gedung Bursa Efek Indonesia,
Red Cross as a participating partner Jakarta.
in an effort to increase blood The Company received an award at
supplies in the community. This the 2023 IDX Channel CSR Award.
activity took place in the Graha This award was for the success of
Elnusa Udaya Room, Jakarta. the Corporate Social Responsibility
(CSR) program “Elnusa Sumengko
Independent Energy Village
in Kalitidu, Bojonegoro” in
the Economic Development
Initiative category. The awarding
ceremony was held at the Main
Hall-Indonesian Stock Exchange-
Indonesian Stock Exchange
Building, Jakarta.
2023 Annual Report PT ELNUSA Tbk 25
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Kilas Kinerja 2023
2023 Performance Highlights
14 Desember December 15 Desember December
Perseroan menggelar “Controller Perseroan melalui anak usahanya,
Academy Sharing from The PT Sigma Cipta Utama (SCU), yang
Leader” di Ruang Udaya, Graha bergerak di bidang manajemen
Elnusa. Melalui Divisi Controller, data dan layanan Information,
Elnusa mengadakan program Communication, & Technology
yang berawal dari sebuah (ICT), mendapatkan akreditasi AA
terobosan untuk meningkatkan (istimewa) yang diserahkan secara
kompetensi keuangan bagi simbolis oleh Plt Kepala Arsip
Perwira Elnusa di setiap level. Nasional Republik Indonesia (ANRI),
The Company held a “Controller Imam Gunarto.
Academy Sharing from The The Company, through its subsidiary,
Leader” in the Udaya Room, PT Sigma Cipta Utama (SCU),
Graha Elnusa. Through the which operates in the field of data
Controller Division, Elnusa is management and Information,
organizing a program that started Communication & Technology (ICT)
as a breakthrough to increase services, received AA (special)
financial competency for Elnusa accreditation, which was handed over
officers at every level. symbolically by the Acting Head of
the National Archives of the Republic
of Indonesia (ANRI), Mr. Imam
Gunarto.
15 Desember December 22 Desember December
Perseroan melalui anak usahanya, Perseroan menggelar signing
PT Elnusa Petrofin (EPN), kembali ceremony Memorandum of
mendapat amanah untuk Understanding (MoU) bersama
mendukung Satuan Tugas (Satgas) dengan PT Huafu Hope Indonesia,
Natal 2023 dan Tahun Baru 2024 bertujuan untuk meningkatkan
(Nataru) PT Pertamina Patra Niaga. kemampuan dan kapasitas kedua
Satgas Nataru ini dimulai dari belah pihak terutama pada
tanggal 15 Desember 2023 hingga 7 market Water & Waste Treatment
Januari 2024 mendatang. di Indonesia.
The Company, through its subsidiary, The Company held a
PT Elnusa Petrofin (EPN), has Memorandum of Understanding
received another mandate to (MoU) signing ceremony
support the 2023 Christmas and together with PT Huafu Hope
New Year 2024 (Nataru) Task Force Indonesia, aimed at increasing
of PT Pertamina Patra Niaga. The the capabilities and capacity of
Nataru Task Force will start from both parties, especially in the
December 15, 2023, to January 7, Water & Waste Treatment market
2024. in Indonesia.
26 PT ELNUSA Tbk Laporan Tahunan 2023
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Kilas Kinerja 2023
2023 Performance Highlights
10 Januari January 2024
Berdasarkan perjanjian kredit tanggal 10 Januari 2024, PT Elnusa Peetrofin (EPN), entitas anak Perseroan, memperoleh Line Facility untuk Pembiayaan Investasi dengan
skema musyarakah, yang bersifat non-revolving dengan jumlah limit pembiayaan maksimal sebesar Rp155.000 juta dari PT Bank Syariah Indonesia Tbk. Jangka waktu
perjanjian Line Facility ini adalah 78 bulan sejak tanggal penandatanganan Perjanjian.
Fasilitas tersebut mengharuskan EPN untuk memelihara kondisi keuangan sebagaimana ditetapkan dalam perjanjian kredit:
- Minimal Current Ratio sebesar 1 (satu) kali.
- Minimal Debt Service Coverage Ratio sebesar 1 (satu) kali.
- Maksimal Debt to Equity Ratio sebesar 3 (tiga) kali.
Fasilitas ini diberikan tanpa jaminan (clean-basis).
Pada tanggal 25 Januari 2024, EPN mengajukan permohonan realisasi pembiayaan sebesar Rp98.500 juta untuk pengadaan mobil tangki dengan jangka waktu 60
bulan.
Based on a loan agreement dated January 10, 2024, PT Elnusa Petrofin (EPN), a subsidiary of the Company, obtained a Line Facility for Investment Financing with a
non-revolving musyarakah scheme with a maximum financing limit of Rp155,000 million from PT Bank Syariah Indonesia Tbk. The term of this Line Facility agreement
is 78 months from the date of signing the Agreement.
This facility requires EPN to maintain financial conditions as stipulated in the loan agreement:
- Minimum Current Ratio is 1 (one) time.
- Minimum Debt Service Coverage Ratio of 1 (one) time.
- Maximum Debt to Equity Ratio of 3 (three) times.
This is a clean-basis facility.
On January 25, 2024, EPN submitted a request for realization of financing amounting to Rp98,500 million for the procurement of tank cars with a term of 60 months.
17 Januari January 2024 12 Februari February 2024
Perusahaan telah mengadakan Rapat Umum Pemegang Saham Luar Biasa Pada tanggal 12 Februari 2024, PT Elnusa Fabrikasi Konstruksi (EFK), entitas
(RUPSLB) yang diadakan pada tanggal 17 Januari 2024. Pemegang saham anak Perseroan, menerima pengembalian lebih bayar pajak atas PPN untuk
telah menyetujui penunjukkan Nur Endro Buwono sebagai Komisaris Utama, tahun pajak 2022. Setelah dikompensasikan dengan kurang bayar pajak
Denie S. Tampubolon sebagai Komisaris Independen, Bachtiar Soeria untuk masa pajak yang sama, jumlah yang diterima sebesar Rp56.342 juta.
Atmadja sebagai Direktur Utama, Arief Prasetyo Handoyo sebagai Direktur EFK menyetujui ketetapan pajak lebih bayar atas pajak penghasilan badan
Pengembangan Usaha, Endro Hartanto sebagai Direktur Operasi, dan Stanley tersebut dan mengakui selisih atas perbedaannya sebesar Rp7.501 juta
Iriawan sebagai Direktur Keuangan terhitung mulai tanggal 17 Januari 2024. sebagai pendapatan dalam laporan laba rugi dan penghasilan komprehensif
lain periode berjalan.
The Company has held an Extraordinary General Meeting of Shareholders
(EGM), which was held on January 17, 2024. Shareholders have approved On February 12, 2024, PT Elnusa Fabrikasi Konstruksi (EFK), a subsidiary of the
the appointment of Nur Endro Buwono as President Commissioner, Denie Company, received a refund of tax overpayment on VAT for the 2022 tax year.
S. Tampubolon as Independent Commissioner, Bachtiar Soeria Atmadja After compensation for the tax underpayment for the same tax period, the
as President Director, Arief Prasetyo Handoyo as Director of Business amount received was Rp56,342 million. EFK approved the tax overpayment
Development, Endro Hartanto as Director of Operations, and Stanley Iriawan assessment for corporate income tax and recognized the difference
as Director of Finance effective since January 17, 2024. amounting to Rp7,501 million as income in the statement of profit or loss and
other comprehensive income for the current period.
2023 Annual Report PT ELNUSA Tbk 27
Page 30
Kilas Kinerja 2023
2023 Performance Highlights
Penghargaan dan Sertifikasi
Awards and Certifications
Penghargaan | Awards
1 ELNUSA
10 Februari | February 2023
2 ELNUSA
11 Februari | February 2023
Penghargaan 1,4 Million Safe Man Penghargaan 798.000 Safe Man
Hours “Operation Without LTI Hours “Operation Without LTI 2D
2D Seismic Survey Vibroseis Sub Seismic Survey Multizone Area
Volcanic Java” During the Period: Buto” During the Period: Agustus
September 2021–September 2022 2022–Januari 2023 dari Pertamina
dari Pertamina Hulu Energi. Hulu Energi.
1,4 Million Safe Man Hours 798.000 Safe Man Hours award
award “Operation Without LTI “Operation Without LTI 2D Seismic
2D Seismic Survey Vibroseis Sub Survey Multizone Area Buto”
Volcanic Java” During the Period: During the Period: August 2022–
Sep 2021-September 2022 from January 2023 from Pertamina Hulu
Pertamina Hulu Energi. Energi.
3 ELNUSA
14 Februari | February 2023
4 ELNUSA
28 Februari | February 2023
Wajib Patuh dengan Pemanfaatan “Best Performance Chief Financial
Fasilitas Perpajakan Terbaik Tahun Officer 2023 in Accelerating
2022 dari Direktorat Jenderal Pajak. Consistent Business Growth”,
Category: Energy dari Warta
Must Comply with the the Best Tax Ekonomi.
Facilities Utilization in 2022 from
Directorate General of Taxation. “Best Performance Chief Financial
Officer 2023 in Accelerating
Consistent Business Growth”,
Category: Energy from Warta
Ekonomi.
5 ELNUSA
24 Maret | March 2023
6 ELNUSA
1 Mei | May 2023
Elnusa memenangkan 2 (dua) Silver Medal Istanbul International
kategori kompetisi Culture Invention Fair (ISIF) 2023 dari
Amplifier Award. Juara 1 untuk Istanbul International Invention Fair
Kategori Program Baru Culture (ISIF) 2023.
Amplifier dengan nama program
“AKHLAK Meter”, Juara 2 untuk Silver Medal in the 2023 Istanbul
Kategori Program Existing Culture International Invention Fair
Amplifier dengan nama program (ISIF) from Istanbul International
“Aplikasi Proper” dari Sub Holding Invention Fair (ISIF) 2023.
Upstream.
7
Elnusa won 2 (two) categories
in the Culture Amplifier Award ELNUSA
competition. 1st Place for the 1 Mei | May 2023
Culture Amplifier New Program
Category with the program name CIA AWARD-Invention &
“AKHLAK Meter”, 2nd Place for Innovation dari China Association
the Existing Culture Amplifier of Inventions (CIA).
Program with the program name
“Aplikasi Proper” from Upstream CIA AWARD-Invention &
Sub Holding. Innovation from China Association
of Inventions (CIA).
28 PT ELNUSA Tbk Laporan Tahunan 2023
Page 31
Kilas Kinerja 2023
2023 Performance Highlights
8 ELNUSA
12 Mei | May 2023
9 ELNUSA
12 Mei | May 2023
Silver Medal dari Internasional Excellence Invention dari National
lnvention, Innovation and Research Council Thailand.
Technology Exhibition (ITEX).
Excellence Invention from National
Silver Medal from Internasional Research Council Thailand.
lnvention, Innovation and
Technology Exhibition (ITEX).
10 ELNUSA
26 Mei | May 2023
11 ELNUSA
27 Juni | June 2023
APQ Awards 2023 dari Pertamina. Indonesia Most Powerful Women
2023 dari SWA Media.
APQ Awards 2023 from Pertamina.
Indonesia most powerful women
2023 from SWA Media.
12 ELNUSA
28 Juni | June 2023
13 ELNUSA
5 Juli | July 2023
The Best SPEx2 Company in Oil and The Best Leadership Development
Gas Services Industry dari Strategy Focus on HC dari Human Capital On
and Performance Execution Resilience Excellence Award 2023.
Excellence (SPEx2) Award.
The Best Leadership Development
The Best SPEx2 Company in Oil and Focus on HC from Human Capital
Gas Services Industry from Strategy On Resilience Excellence Award
and Performance Execution 2023
Excellence (SPEx2) Award.
14 ELNUSA
5 Juli | July 2023
15 ELNUSA
20 Juli | July 2023
The Most Innovation and Adaptive Reward Management & Talent
HR, The Best Recruitment, The Retention Strategy dengan
Best in Talent Management, The predikat Very Good dari Indonesia
Most Resilience Company 2023 Human Resources (HR) Excellence
dari Human Capital On Resilience Award 2023 yang diselenggarakan
Excellence Award 2023. oleh SWA Media.
The Most Innovation and Adaptive Reward Management & Talent
HR, The Best Recruitment, The Retention Strategy dengan
Best in Talent Management, The predikat Very Good from Indonesia
Most Resilience Company 2023 Human Resources (HR) Excellence
from Human Capital On Resilience Award 2023 yang diselenggarakan
Excellence Award 2023. oleh SWA Media.
16 ELNUSA
4 Agustus | August 2023
17 ELNUSA
11 Agustus | August 2023
Popular Companies & Institutions Media Relation Award dari Serikat
2023 Government Category dari Perusahaan Pers (SPS).
The Iconomics.
Media Relation Award from Serikat
Popular Companies & Institutions Perusahaan Pers (SPS).
2023 Government Category from
The Iconomics.
2023 Annual Report PT ELNUSA Tbk 29
Page 32
Kilas Kinerja 2023
2023 Performance Highlights
18 ELNUSA
21 September | September 2023
19 ELNUSA
4 Oktober | October 2023
Penghargaan Utama kategori SDGs Innitiative, SDGs
Produk & Model Bisnis untuk Implementation dan Corporate
Inovasi Vibroseis for Enhance Oil Social Responsibility (CSR)/
Recovery (EOR) dari IDX Channel Tanggung Jawab Sosial Lingkungan
Anugerah Inovasi Indonesia 2023. (TJSL) Funds dari Top Sustainable
Development Goals (SDGs) 2023
Prime award in the product and yang diselenggarakan oleh TRAS N
Business model category for CO Indonesia dan INFOBRAND.
Vibroseis for the Enhance Oil
Recovery (EOR) innovation from SDGs Initiative, SDGs
2023 IDX Channel Indonesian Implementation and Corporate
Innovation Award. Social Responsibility (CSR)/
Environmental and Social
Responsibility (TJSL) Funds from
2023 Top Sustainable Development
Goals (SDGs), that was organized
by TRAS N CO Indonesia and
INFOBRAND.
20 ELNUSA
27 Oktober | October 2023
21 ELNUSA
13 Desember | December 2023
Bronze Winner Insan PR Indonesia Economic Development Initiative
2023 Kategori Anak Usaha BUMN dari Anugerah CSR IDX Channel
Subkategori Manager Public 2023.
Relations dari Public Relation
Indonesia. Economic Development Initiative
from 2023 CSR IDX Channel Award.
Bronze Winner for 2023
Indonesian PR Personnel in the
SOE Subsidiary Category, Public
Relations Manager Sub-Category
from Public Relation Indonesia.
22 ELNUSA
15 Desember | December 2023
23 ELNUSA
6 Juni | June 2023
Best Corporate Secretary Awards Best HSE Performance dari
2023 dari The Iconomics. Pertamina EP Region 3 Zona 10
Bunyu Field.
Best Corporate Secretary Awards
2023 from The Iconomics. Best HSE Performance from
Pertamina EP Region 3 Zona 10
Bunyu Field.
24 ELNUSA
27 Oktober | October 2023
25 ELNUSA TRANS SAMUDERA
9 Januari | January 2023
The Most Anticipated High Zero LTI Pada Pekerjaan
Engagement dari BUMN Track. Pemanfaatan dan Perbaikan SPM
Ex. MEPI Bangka Marine Terminal
The Most Anticipated High untuk Opeasional Lifting Crude Oil
Engagement from BUMN Track. PT Pertamina EP Pangkalan Susu
dari Pertamina EP Asset 1.
Zero LTI in Utilization and Repair
of SPM of Formerly MEPI Bangka
Marine Terminal for Operational
Lifting Crude Oil of PT Pertamina
EP Pangkalan Susu from Pertamina
EP Asset 1.
26 ELNUSA TRANS SAMUDERA
28 Februari | February 2023
27 ELNUSA TRANS SAMUDERA
21 Mei | May 2023
Juara II Penghargaan Training Well Zero LTI Well Driling & Well
Control-PHM dari Pertamina Hulu Intervention dari Pertamina Hulu
Mahakam. Mahakam.
Juara II Penghargaan Training Well Zero LTI Well Driling & Well
Control-PHM from Pertamina Hulu Intervention from Pertamina Hulu
Mahakam. Mahakam.
30 PT ELNUSA Tbk Laporan Tahunan 2023
Page 33
Kilas Kinerja 2023
2023 Performance Highlights
28 ELNUSA FABRIKASI
KONSTRUKSI
29 ELNUSA FABRIKASI
KONSTRUKSI
9 Juni | June 2023 9 Juni | June 2023
Penghargaan program pencegahan Penghargaan program pencegahan
dan penanggulangan COVID-19 dan penanggulangan HIV-
ditempat kerja dengan AIDS ditempat kerja dengan
kategori GOLD dari Menteri kategori GOLD dari Menteri
Ketenagakerjaan. Ketenagakerjaan.
Award for the COVID-19 Award for the HIV-AIDS prevention
prevention and control program and control program in the
in the workplace in the GOLD workplace in the GOLD category
category from Minister of from Minister of Manpower.
Manpower.
30 ELNUSA FABRIKASI
KONSTRUKSI
31 ELNUSA FABRIKASI
KONSTRUKSI
9 Juni | June 2023 9 Juni | June 2023
Penghargaan kecelakaan NIHIL Sistem manajemen keselamatan
(Zero Accident Award) 01 Januari kerja (SMK3) dari Menteri
2020-31 Desember 2022 dari Ketenagakerjaan.
Menteri Ketenagakerjaan.
Occupational safety management
Zero Accident Award for the 01 system (SMK3) from Minister of
January 2020-31 December 2022 Manpower.
Period from Minister of Manpower.
32 ELNUSA PETROFIN
27 Januari | January 2023
33 ELNUSA PETROFIN
31 Januari | January 2023
Customer Marketing & Trading Indonesia Excellence Good
Terbaik tahun 2022 dari Customer Corporate Governance Ethics in
Gathering PT Patra Trading. Providing Integrated Chemical
Commodities Supporting
Best Customer Marketing & Upstream, untuk kategori Energy
Trading in 2022 from Customer and Mining Industry dari Warta
Gathering PT Patra Trading. Ekonomi.
Indonesia Excellence Good
Corporate Governance Ethics in
Providing Integrated Chemical
Commodities Supporting
Upstream, for the Energy and
Mining Industry category from
Warta Ekonomi.
34 ELNUSA PETROFIN
16 February | February 2023
35 ELNUSA PETROFIN
25 February | February 2023
Indonesia Best Companies in HSE The Best Mitra Kerja Sama Fungsi
Implementation 2023 dari SWA Supply & Distribution Sumbagsel
Media. dari PT Pertamina Patra Niaga
(Subholding Commercial & Trading).
Indonesia Best Companies in HSE
Implementation 2023 from SWA The Best Cooperation Partner for
Media. Supply & Distribution Functions in
South Sumatra from PT Pertamina
Patra Niaga (Subholding
Commercial & Trading).
36 ELNUSA PETROFIN
1 Maret | March 2023
37 ELNUSA PETROFIN
15 Maret | March 2023
Sebagai Handling Agent Anak Usaha BUMN, Terbaik III
Pembangunan Fasilitas dan Pengembangan Talenta & SDM
Instalasi VHS di Site Halmahera Unggul Anugerah dari Ajang
Timur dari “Zero Accident Award” Anugerah BUMN.
dari PT Antam Tbk.
SOE Subsidiary, Best III in the
As Handling Agent for Facility Talent Development and Superior
Development and VHS Installation Human Resources Award from SOE
at the East Halmahera Site from Award Event.
“Zero Accident Award” dari
PT Antam Tbk.
2023 Annual Report PT ELNUSA Tbk 31
Page 34
Kilas Kinerja 2023
2023 Performance Highlights
38 ELNUSA PETROFIN
20 Maret | March 2023
39 ELNUSA PETROFIN
3 Mei | May 2023
Best of the Best Service dan Best Apresiasi SATGAS RAFI 2023
Procurement Performance dari dari Pertamina Patra Niaga Fuel
Pertamina Lubricants. Terminal Medan Group Atas
Dedikasi Melayani Tanpa Henti Saat
Best of the Best Service and Best Satgas BBM Ramadhan Idul Fitri.
Procurement Performance from
Pertamina Lubricants. Appreciation of the 2023 RAFI Task
Force from Pertamina Patra Niaga
Fuel Terminal Medan Group for
Non-Stop Fuel Service Dedication of
the Task Force During the Ramadhan
Idul Fitri.
40 ELNUSA PETROFIN
8 Mei | May 2023
41 ELNUSA PETROFIN
17 Mei | May 2023
Apresiasi SATGAS RAFI 2023 dari Apresiasi SATGAS RAFI 2023 dari
Pertamina Patra Niaga Integrated Pertamina Patra Niaga Regional
Terminal Teluk Kabung atas Dedikasi Sumatera Bagian Utara (Sumbagut)
Melayani Tanpa Henti saat Satgas dalam Kegiatan Silaturahmi dan
BBM Ramadhan Idul Fitri. Penutupan Satgas RAFI 2023.
Appreciation of the 2023 RAFI Appreciation of the 2023 RAFI
Task Force from Pertamina Patra Task Force from Pertamina Patra
Niaga Teluk Kabung Integrated Niaga Regional Northern Sumatra
Terminal for Non-Stop Fuel Service (Sumbagut) in the 2023 RAFI
Dedication of the Task Force During Task Force Gathering and Closing
the Ramadhan Idul Fitri. Activities.
42 ELNUSA PETROFIN
23 Mei | May 2023
43 ELNUSA PETROFIN
14 Juli | July 2023
The Best Transportir dari Best of Pertamina Cooperation
PT Pertamina Patra Niaga Region Project dari PPN Major Project
Sumbagsel Dalam Acara Vendor Investment Summit 2023.
Day 2023.
Best of Pertamina Cooperation
The Best Transportir from Project from 2023 PPN Major
PT Pertamina Patra Niaga Project Investment Summit.
Sumbagsel Region at the 2023
Vendor Day Event.
44 ELNUSA PETROFIN
23 Mei | May 2023
Ketaatan perusahaan dalam
melaporkan dan menyetor Pajak
Bahan Bakar Kendaraan Bermotor
(PBBKB) di wilayah Kalimantan
Timur dari Pemprov Kalimantan
Timur.
The Company’s compliance in
reporting and paying Motor
Vehicle Fuel Tax (PBBKB) in the
East Kalimantan region from East
Kalimantan Provincial Government.
32 PT ELNUSA Tbk Laporan Tahunan 2023
Page 35
Kilas Kinerja 2023
2023 Performance Highlights
Sertifikasi | Certifications
1 ISO 9001:2015 Sistem Manajemen
Mutu dari SGS Indonesia.
2 ISO 14001:2015 Sistem Manajemen
Lingkungan dari SGS Indonesia.
Masa berlaku: Masa berlaku:
24 November 2023–1 Maret 2024 24 November 2023–18 Februari 2024
ISO 9001:2015 Quality Management ISO 14001:2015 Environmental
System from SGS Indonesia. Management System from SGS
Indonesia.
Validity period:
November 24, 2023–March 1, 2024 Validity period:
November 24, 2023–February 18, 2024
3 ISO 37001:2016 Sistem Manajemen
Anti Penyuapan (SMAP) dari SGS
4 ISO 45001:2018 Sistem Manajemen
Kesehatan dan Keselamatan Kerja dari
Indonesia. SGS Indonesia.
Masa berlaku: Masa berlaku:
2 Agustus 2023–12 Agustus 2026 24 November 2024–26 Maret 2027
ISO 37001:2016 Anti-Bribery ISO 45001:2018 Occupational Health
Management System (SMAP) from SGS and Safety Management System from
Indonesia. SGS Indonesia.
Validity period: Validity period:
August 2, 2023–August 12, 2026 November 24, 2024–March 26, 2027
5 ISO 55001:2014 Sistem Manajemen
Aset dari SGS Indonesia.
Masa berlaku:
7 Desember 2023–8 Januari 2024
ISO 55001:2014 Asset Management
System from SGS Indonesia.
Validity period:
December 7, 2023–January 8, 2024
2023 Annual Report PT ELNUSA Tbk 33
Page 36
LAPORAN
MANAJEMEN
Management Reports
56 Laporan Dewan Komisaris
Board of Commissioners Report
46 Laporan Direksi
Board of Directors Report
56 Lembar Pernyataan Anggota Dewan Komisaris tentang Tanggung
Jawab atas Laporan Tahunan 2023 PT Elnusa Tbk
Statement of the Board of Commissioners of Responsibility
for the 2023 Annual Report of PT Elnusa Tbk
57 Lembar Pernyataan Anggota Direksi tentang Tanggung Jawab atas
Laporan Tahunan 2023 PT Elnusa Tbk
Statement of the Board of Directors of Responsibility
for the 2023 Annual Report of PT Elnusa Tbk
Page 37
Page 38
Laporan Manajemen
Management Report
Laporan Dewan Komisaris
Board of Commissioners Report
Nur Endro Buwono
Komisaris Utama
President Commissioner
36 PT ELNUSA Tbk Laporan Tahunan 2023
Page 39
Laporan Manajemen
Management Report
Para Pemegang Saham dan Pemangku Kepentingan yang Dear valued shareholders and stakeholders
terhormat,
Dewan Komisaris memanjatkan puji syukur kepada Tuhan yang The Board of Commissioners thanks God Almighty for blessing
Maha Esa, yang telah menganugerahi upaya PT Elnusa Tbk (“Elnusa”, PT Elnusa Tbk (“Elnusa”, “the Company”) in its endeavors to achieve
“Perseroan”) mencapai kinerja yang solid pada tahun 2023. Laporan strong performance in 2023. The tasks and obligations of the Board
ini merupakan penyampaian tugas dan tanggung jawab Dewan of Commissioners in overseeing the Company’s management for the
Komisaris atas pengelolaan Perseroan pada tahun buku tersebut. fiscal year 2023 are outlined in this report.
Secara umum, Dewan Komisaris memandang bahwa Direksi telah In general, the Board of Commissioners feels that the Board of
menjalankan tugasnya dengan baik, sehingga mampu memberikan Directors has done a good job of fulfilling its responsibilities to give the
hasil yang maksimal kepada Perseroan maupun pemegang saham Company, its shareholders, and other stakeholders the best possible
serta para pemangku kepentingan lainnya. Begitu juga dengan outcomes. Similarly, throughout the fiscal year, the application of
penerapan tata kelola perusahaan yang baik, telah diterapkan good corporate governance has implemented well.
sepanjang tahun buku.
PERKEMBANGAN KONDISI EKSTERNAL EXTERNAL DEVELOPMENTS
Dewan Komisaris memandang tahun 2023 masih diliputi dengan The Board of Commissioners acknowledged that 2023 presented a
berbagai tantangan ekonomi global mulai dari potensi pelambatan number of global economic problems, including a likely economic
ekonomi, peningkatan tensi geopolitik, risiko inflasi, hingga perubahan recession, rising geopolitical tensions, inflation threats, and climate
iklim. Namun ekonomi nasional tetap mencatatkan pertumbuhan change. However, the national economy continued to grow at a
yang mengesankan, yaitu 5,05% dibandingkan tahun sebelumnya remarkable rate, with a 5.05% increase over the previous year.
(year on year/yoy).
Pertumbuhan tersebut menunjukkan kinerja impresif, yang antara This growth demonstrates remarkable performance, which is aided,
lain ditopang oleh penguatan kinerja sejumlah komponen pada sektor among other things, by the improved performance of numerous
lapangan usaha seperti lapangan usaha konstruksi yang tumbuh 4,91% components in the business sector, such as the construction business
(yoy). Dari sisi pengeluaran, komponen pengeluaran konsumsi rumah sector, which increased by 4.91% year on year. The household
tangga tumbuh sebesar 4,82% (yoy), serta pembentukan modal tetap consumption expenditure component climbed by 4.82% (year on
bruto yang mencapai 4,40% (yoy). year), while gross fixed capital creation increased by 4.40%.
Dengan berbagai capaian kondisi perekonomian nasional tersebut, With these achievements in national economic conditions, Indonesia
Indonesia mampu menjadi salah satu negara yang tumbuh kuat dan has emerged as one of the countries with robust and consistent
persisten di level yang tinggi dibandingkan dengan sejumlah negara growth at a high level when compared to numerous other countries.
lain. Pertumbuhan ekonomi nasional sepanjang tahun 2023 mampu National economic growth in 2023 was able to outpace several peer
melampaui beberapa negara peers seperti Malaysia (3,77%) dan countries, including Malaysia (3.77%) and South Korea (1.36%), as
Korea Selatan (1,36%), serta lebih tinggi dari pertumbuhan ekonomi well as the economic growth of G-20 countries such as the United
negara G-20 seperti AS (2,5%), Perancis (0,9%) maupun Jerman yang States (2.5%), France (0.9%), and Germany (-0.3%).
mengalami kontraksi (-0,3%).
Sementara untuk kondisi sektor minyak dan gas bumi (migas), Meanwhile, the oil and gas sector remains one of the most important
hingga saat ini masih menjadi salah satu komoditas terpenting bagi commodities in Indonesia’s economy. The oil and gas sector is still
perekonomian Indonesia. Sektor migas dinilai masih menjadi salah one of the main drivers of the Indonesian economy because it has a
satu penggerak utama perekonomian Indonesia karena memiliki significant multiplier effect on the Indonesian economic system.
efek pengganda (multiplier) yang cukup signifikan di dalam sistem
perekonomian Indonesia.
2023 Annual Report PT ELNUSA Tbk 37
Page 40
Laporan Manajemen
Management Report
Capaian lifting minyak bumi 2023 sebesar 605,5 mbopd sementara Oil lifting in 2023 was recorded at 605.5 mboepd, while natural
capaian gas bumi 960 mboepd. Optimalisasi lifting migas terus gas lifting reached 960 mboepd. Optimization of oil and gas lifting
dilakukan sehingga penurunan produksi minyak bumi berkurang continues to be carried out so that the decline in oil production
menjadi hanya 1,2% pada tahun 2023 (rata-rata 3%–4%), sementara is reduced to only 1.2% in 2023 (average 3-4%), while gas lifting
lifting gas meningkat 2,2%. increases by 2.2%.
Begitu pun realisasi investasi hulu migas meningkat 13% dari tahun Similarly, the realization of upstream oil and gas investment has
2022 dan melampaui pertumbuhan investasi hulu migas global yang climbed by 13% since 2022, exceeding the worldwide upstream oil
diperkirakan berada di kisaran 6,5%. Adapun harga rata-rata minyak and gas investment growth rate of 6.5%. In December 2023, the
mentah Indonesia (Indonesian Crude Price/ICP) pada Desember 2023 average price of Indonesian crude oil (Indonesian Crude Price/ICP)
sebesar US$75,51 per barel, turun US$4,12 per barel dari November was US$ 75.51 per barrel, a decrease of US$4.12 per barrel from
2023 yang sebesar US$79,63 per barel. November 2023’s US$79.63.
Penurunan harga minyak mentah di pasar internasional disebabkan Crude oil prices fell on the worldwide market as oil production and
adanya peningkatan produksi minyak dan stok distillate dan gasoline distillate and gasoline inventories in the United States increased.
(bensin) Amerika Serikat. Selain itu, ada sentimen negatif pasar yang Aside from that, market sentiment is gloomy about OPEC+ countries’
pesimis terhadap kepatuhan negara-negara OPEC+ akan memangkas compliance with production cuts, as well as the possibility that more
produksi dan potensi negara lain yang akan keluar dari keanggotaan countries would exit OPEC membership, following Angola’s lead.
OPEC mengikuti jejak Angola.
PENILAIAN TERHADAP KINERJA DIREKSI ASSESSMENT OF THE BOARD OF DIRECTORS’
PERFORMANCE
Penilaian terhadap Kinerja Direksi Assessment of Directors’ Performance
Dalam pandangan Dewan Komisaris, Direksi telah merespons The Board of Commissioners believes that the Board of Directors
tantangan tahun 2023 dengan baik. Respons tersebut didasarkan oleh has effectively addressed the problems of 2023. This response was
pertimbangan setelah Direksi mencermati perkembangan industri based on considerations made after the Board of Directors reviewed
serta potensi peluang yang dapat diraih untuk mendukung kinerja industry developments and potential prospects to enhance the
Perseroan agar tetap tumbuh. Company’s performance and ensure its further growth.
Sepanjang tahun buku tersebut, kegiatan usaha yang dijalankan oleh Throughout the fiscal year, the Board of Directors’ business actions
Direksi juga sesuai dengan Rencana Kerja dan Anggaran Perusahaan were consistent with the 2023 Company Work Plan and Budget
(RKAP) 2023 dan penerapan tata kelola perusahaan yang baik. (RKAP) and the execution of strong corporate governance. As a result,
Hasilnya, kinerja Perseroan tetap solid. the company’s performance stays stable.
Dalam memberikan penilaian terhadap kinerja Direksi, Dewan In providing an assessment of the performance of the Board of
Komisaris mempertimbangkan pencapaian target Perseroan (Key Directors, the Board of Commissioners considers the achievement
Performance Indicator) Direksi, baik yang bersifat kolegial dan/atau of the Company’s targets (Key Performance Indicators) for the Board
individual. Pertimbangan lainnya adalah penerapan nilai-nilai utama of Directors, both collegial and/or individual. Another consideration
AKHLAK (AKHLAK Behavior) yang merupakan core values seperti is the application of the core values of AKHLAK (AKHLAK Behavior)
ditetapkan oleh Kementerian BUMN. Sebagian besar indikator kinerja which are core values as determined by the Ministry of SOE. Most
mengalami peningkatan, dengan beberapa indikator melampaui performance indicators have improved, with several indicators
target yang ditetapkan meskipun dalam dinamikanya masih terdapat exceeding the targets set, but performance still requires improvement
kinerja yang masih memerlukan perbaikan. in terms of dynamics.
Namun yang pasti, penerapan 4 (empat) pilar strategi berhasil However, what is certain is that the Board of Directors and
dijalankan dengan baik oleh Direksi dan jajaran manajemen. Upaya management has successfully implemented the implementation
ini membuat Perseroan secara keseluruhan berhasil menjaga kinerja of the 4 (four) strategic pillars. These efforts have resulted in the
yang positif di 2023. Hal ini tercermin dari pencapaian rekor laba bersih Company succeeding in maintaining positive performance in 2023.
konsolidasi sebesar Rp503,1 miliar, tumbuh 33,1% dibandingkan This is reflected in a record consolidated net profit of Rp503.1 billion,
tahun sebelumnya. growing 33.1% compared to the previous year.
Pengawasan Terhadap Implementasi Strategi Supervision of the Implementation of Company
Perusahaan Strategy
Pelaksanaan pengawasan terhadap implementasi strategi yang The Board of Commissioners supervises the implementation of
diterapkan oleh Direksi, dilakukan oleh Dewan Komisaris bekerja sama initiatives approved by the Board of Directors in coordination with
dengan Direksi maupun Perwira Elnusa. Kolaborasi ini juga dilakukan the Board of Directors and Elnusa personnel. This partnership is also
dalam merespons tantangan yang dihadapi sepanjang tahun 2023. being carried out in response to the issues faced in 2023.
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Dewan Komisaris melakukan pengawasan atas pelaksanaan target The Board of Commissioners oversees the implementation of the 2023
RKAP 2023, mulai dari awal perumusan hingga implementasi strategi RKAP targets, from their initial development to the implementation
dan kebijakan Perseroan yang fokus pada 4 (empat) pilar strategi of the Company’s strategies and policies, which are based on four
dan telah dieksekusi dengan baik oleh Direksi. Pilar tersebut, yakni: (four) strategic pillars and have been well executed by the Board
1) Optimize internal process; 2) Increasing learning and growth; 3) of Directors. These pillars are: 1) Optimize internal processes; 2)
Strengthen the core; dan 4) Adjacent to the core. Melalui eksekusi Increase learning and growth; 3) Strengthen the core; and 4) Adjacent
strategi dan sinergi dengan seluruh Elnusa Group, diharapkan dapat to the core. Through strategy execution and synergy with the entire
mendukung pencapaian visi dan misi Perseroan. Elnusa Group, it is hoped that it can support the achievement of the
Company’s vision and mission.
Mekanisme Pengawasan dan Pemberian Nasihat Mechanism for Supervision and Providing Advice to
kepada Direksi the Board of Directors
Tata cara pemberian nasihat, saran dan rekomendasi Dewan Komisaris The procedures for providing advice, suggestions, and
kepada Direksi dilakukan tidak terbatas secara formal melalui forum recommendations from the Board of Commissioners to the Board of
rapat yang terdiri dari rapat Dewan Komisaris, rapat komite di bawah Directors are carried out not only formally through meeting forums
Dewan Komisaris, serta rapat Dewan Komisaris dengan mengundang such as Board of Commissioners meetings, committee meetings
Direksi. Selain itu, juga dilakukan secara informal serta melalui komite- under the Board of Commissioners, and Board of Commissioners
komite di bawah Dewan Komisaris. meetings that invite the Board of Directors. Aside from that, it is
carried out informally and through committees established by the
Board of Commissioners.
Selama tahun 2023, Dewan Komisaris mengeluarkan 27 rekomendasi During 2023, the Board of Commissioners issued 27 written
tertulis kepada Direksi dan telah menyelenggarakan 22 kali rapat recommendations to the Board of Directors and held 22 internal
internal dengan rata-rata tingkat kehadiran anggota Dewan Komisaris meetings with an average attendance rate of members of the Board
95% dan 16 rapat Dewan Komisaris bersama Direksi dengan rata-rata of Commissioners of 95% and 16 meetings between the Board of
tingkat kehadiran anggota Dewan Komisaris 97%. Keputusan rapat Commissioners and the Board of Directors with an average attendance
diambil secara musyawarah mufakat dan tidak ada keputusan rapat rate of members of the Board of Commissioners of 97%. The decisions
dengan “dissenting opinion”. of the meeting were made by consensus and there were no decisions
with “dissenting opinions”.
Melalui rapat-rapat tersebut, Dewan Komisaris membahas berbagai Through these meetings, the Board of Commissioners discusses
hal, seperti memberikan arahan atas strategi dan rencana bisnis various matters, such as providing direction on the Company’s
Perseroan, kinerja keuangan dan laporan komite-komite di bawah strategy and business plans, financial performance and reports from
Dewan Komisaris. Pemberian nasihat dan saran kepada Direksi committees under the Board of Commissioners. Providing advice and
senantiasa mempertimbangkan masukan dari komite di bawah suggestions to the Board of Directors always considers input from
Dewan Komisaris. committees under the Board of Commissioners.
Selama tahun 2023, komite di bawah Dewan Komisaris telah During 2023, committees under the Board of Commissioners have
melakukan pengawasan terhadap bidang-bidang yang menjadi actively supervised the areas for which they are each responsible.
tanggung jawabnya masing-masing secara aktif. Dalam proses In the supervision process, the Board of Commissioners also carries
pengawasan, Dewan Komisaris juga melakukan kunjungan kerja untuk out work visits to encourage the achievement of the targets that have
mendorong pencapaian target-target yang telah ditetapkan. been set.
PANDANGAN ATAS PROSPEK USAHA VIEWS ON BUSINESS PROSPECTS PREPARED BY
YANG DISUSUN OLEH DIREKSI DAN DASAR THE BOARD OF DIRECTORS AND THE BASIS FOR
PERTIMBANGANNYA THEIR CONSIDERATIONS
Dewan Komisaris memandang bahwa prospek usaha Perseroan telah The Board of Commissioners believes that the Board of Directors
disusun oleh Direksi dengan baik, seperti tertuang dalam Rencana adequately prepared the Company’s business prospects, as specified
Jangka Panjang Perusahaan (RJPP) dan RKAP 2024. Prospek dan in the Long Term Plan (RJPP) and RKAP 2024. These prospects and
rancangan tersebut telah mempertimbangkan asumsi-asumsi dalam plans take into account macroeconomic assumptions at both the
makro ekonomi global dan nasional serta selaras dengan arah dan global and national levels. They are in line with the Company’s oil and
tujuan Perseroan di industri migas. gas industry strategy and objectives.
Memasuki tahun 2024, industri migas diperkirakan masih menghadapi The oil and gas industry is projected to confront some long-standing
beberapa tantangan yang sudah berlangsung sejak tahun-tahun issues in 2024. However, by improving synergies between the Elnusa
sebelumnya. Namun demikian, dengan penguatan sinergi di and Pertamina Groups, the Company is likely to perform well.
lingkungan Elnusa Group maupun di Pertamina Group, Perseroan
diperkirakan masih akan mencatat kinerja positif.
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Pencapaian kondisi keuangan dan bisnis Perseroan pada tahun The Company’s strong financial and business condition in 2023
2023 yang kuat, memberikan optimisme bahwa kinerja tahun buku provides optimism that the financial year’s performance will be the
tersebut akan menjadi landasan pertumbuhan bisnis yang lebih basis for higher business growth. This is in line with the consideration
tinggi ke depan. Hal itu seiring dengan pertimbangan bahwa iklim that the economic climate and development of the oil and gas
perekonomian dan perkembangan industri migas mulai pulih. industry are recovering.
Dewan Komisaris meyakini bahwa Direksi mampu menjalankan The Board of Commissioners believes that the Board of Directors
seluruh strategi dengan baik dan memanfaatkan peluang yang can carry out all strategies well and take advantage of existing
ada dengan tetap mengedepankan prinsip kehati-hatian. Dengan opportunities while prioritizing prudence. By maximizing its strengths,
memaksimalkan kekuatan yang dimiliki, kami yakin Perseroan tetap we are confident that the Company will still be able to grow better in
mampu bertumbuh lebih baik pada masa mendatang. Kendati the future. Nevertheless, the Board of Commissioners always reminds
demikian, Dewan Komisaris senantiasa mengingatkan Direksi untuk the Board of Directors to remain alert and mitigate risks due to
tetap mewaspadai dan melakukan upaya-upaya mitigasi risiko atas changes in external conditions.
berbagai perubahan kondisi eksternal.
PANDANGAN ATAS PENERAPAN TATA KELOLA VIEWS ON THE IMPLEMENTATION OF
PERUSAHAAN CORPORATE GOVERNANCE
Pelaksanaan prinsip tata kelola perusahaan yang baik (Good Corporate Implementation of the principles of good corporate governance
Governance/GCG) menjadi salah satu fokus utama dalam pengawasan (GCG) is one of the main focuses in supervision carried out by the
yang dilakukan Dewan Komisaris. Pada proses jalannya penerapan Board of Commissioners. In implementing GCG at Elnusa, the Board of
GCG di Elnusa, Dewan Komisaris senantiasa menjalankan fungsi Commissioners always has a supervisory function to ensure that the
pengawasan untuk memastikan bahwa kepengurusan Perseroan yang management of the Company, which the Board of Directors carries
dilaksanakan oleh Direksi sesuai dengan peraturan perundangan yang out, is in accordance with applicable laws and regulations.
berlaku.
Dalam pelaksanaan pengawasan tersebut, Dewan Komisaris juga In carrying out this supervision, the Board of Commissioners also
memberikan nasihat yang dibutuhkan atas setiap tindakan strategis provides necessary advice on every strategic action to achieve the
dalam rangka mencapai tujuan usaha Perseroan. Company’s business objectives.
Dalam pandangan Dewan Komisaris, sepanjang tahun buku 2023 In the view of the Board of Commissioners, throughout the
Elnusa telah menjalankan praktik GCG dengan baik, antara lain 2023 financial year, Elnusa has carried out good GCG practices,
melakukan penyempurnaan kebijakan tata kelola perusahaan. Dewan including improving corporate governance policies. The Board of
Komisaris senantiasa mendorong Direksi agar terus melakukan Commissioners always encourages the Board of Directors to continue
perbaikan dan penyempurnaan GCG secara berkelanjutan selaras making continuous improvements to GCG in line with business needs.
dengan kebutuhan bisnis.
Pandangan atas Pengelolaan Whistleblowing Views on Whistleblowing System Management
System
Perseroan telah memiliki dan menjalankan sistem pelaporan The company has and uses a whistleblower system as well as an anti-
pelanggaran (whistleblowing system) dan Sistem Manajemen bribery management system (SMAP). This system allows external and
Anti Penyuapan (SMAP). Sistem tersebut merupakan sarana bagi internal parties to report alleged infractions of corporate governance
pihak eksternal dan internal untuk dapat menyampaikan laporan principles, ethical standards, and policies or processes that apply
mengenai dugaan pelanggaran terhadap prinsip-prinsip tata kelola within the Company. The report must be based on verifiable proof,
perusahaan, nilai-nilai etika dan kebijakan atau prosedur yang berlaku data, and information, and it must be written with good intentions for
di lingkungan Perseroan. Pelaporan tersebut harus berdasarkan bukti, the Company’s benefit.
data, informasi yang dapat dipertanggungjawabkan serta dengan niat
baik untuk kepentingan Perseroan.
Peran aktif Dewan Komisaris dalam pelaksanaannya, antara lain The Board of Commissioners has an active part in its implementation,
dilakukan melalui penandatanganan pakta integritas. Dalam pakta which includes signing an integrity pact. In this pact, there is a
tersebut, terdapat komitmen Dewan Komisaris untuk berperan aktif commitment by the Board of Commissioners to take an active role
dalam upaya pencegahan dan pemberantasan fraud serta bersedia in efforts to prevent and eradicate fraud and be willing to report in
melakukan pelaporan dalam hal terjadi tindakan yang tidak sesuai the event of activities that are not in conformity with the law or the
dengan hukum maupun ketentuan Perseroan. Company’s rules.
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Dewan Komisaris juga menerima dan mengkaji laporan yang The Audit Committee submits reports to the Board of Commissioners
disampaikan melalui Komite Audit secara berkala. Termasuk, on a regular basis, which they review. This includes directing follow-up
memberikan arahan untuk tindak lanjut perbaikan atas isu yang steps to address severe issues raised by whistleblower system reports.
signifikan berdasarkan laporan whistleblowing system.
PENILAIAN KINERJA KOMITE DI BAWAH DEWAN PERFORMANCE ASSESSMENT OF COMMITTEES
KOMISARIS UNDER THE BOARD OF COMMISSIONERS
Dalam menjalankan tugas dan fungsinya, Dewan Komisaris dibantu In carrying out its duties and functions, the Board of Commissioners is
oleh 3 (tiga) komite: Komite Audit, Komite Nominasi dan Remunerasi, assisted by 3 (three) committees: Audit Committee, Nomination and
serta Komite Pemantau Risiko. Remuneration Committee, and Risk Monitoring Committee.
Setiap tahun, Dewan Komisaris melakukan penilaian terhadap komite- Every year, the Board of Commissioners assesses these committees.
komite tersebut. Komponen penilaian kinerja komite adalah Key The committee’s performance assessment components include Key
Performance Indicator (KPI) dan nilai-nilai Utama AKHLAK (AKHLAK Performance Indicators (KPI) and AKHLAK Main Values (AKHLAK
Behavior) yang merupakan core values, seperti telah ditetapkan oleh Behavior), which are core values established by the Ministry of BUMN.
Kementerian BUMN.
Sepanjang tahun 2023, Dewan Komisaris menilai seluruh komite telah Throughout 2023, the Board of Commissioners evaluates whether
menjalankan tugasnya dengan baik, selaras dengan KPI dan AKHLAK all committees performed their jobs effectively, in accordance
Behavior. Selain itu, komite-komite tersebut juga terlibat aktif dalam with KPI and AKHLAK Behavior. Aside from that, these committees
pelaksanaan rapat-rapat yang diselenggarakan, begitu pun dengan are actively involved in the implementation of the meetings held,
rekomendasi yang disampaikan telah menjadi bahan pertimbangan and the proposals presented have become material for the Board
Dewan Komisaris dalam memberikan saran dan pertimbangan kepada of Commissioners to consider when making suggestions and
manajemen. considerations to management.
PERUBAHAN KOMPOSISI DEWAN KOMISARIS CHANGES IN THE COMPOSITION OF THE BOARD
OF COMMISSIONERS
Sepanjang tahun 2023 hingga laporan tahunan ini terbit, telah terjadi Throughout 2023 until this annual report is published, there have
perubahan komposisi Dewan Komisaris. Pada 17 Januari 2024, Rapat been changes to the composition of the Board of Commissioners. On
Umum Pemegang Saham Luar Biasa (RUPSLB) memberhentikan Agus January 17, 2024, the Extraordinary General Meeting of Shareholders
Prabowo selaku Komisaris Utama dan Hernawan Bekti Sasongko (EGMS) dismissed Agus Prabowo as President Commissioner and
selaku Komisaris Independen. Hernawan Bekti Sasongko as Independent Commissioner.
Alasan terjadinya perubahan itu, sehubungan dengan arahan The reason for this change is in connection with the direction of the
Kementerian Badan Usaha Milik Negara, sebagaimana mengacu Ministry of State-Owned Enterprises, as referred to in the Minutes
pada Berita Acara Konsultasi Perwakilan Pertamina dengan of Consultation of Pertamina Representatives with the Ministry
Kementerian Badan Usaha Milik Negara Berita Acara Konsultasi of State-Owned Enterprises Minutes of Consultation of Pertamina
Perwakilan Pertamina dengan Kementerian BUMN(KBUMN) No. BA- Representatives with the Ministry of BUMN (KBUMN) No. BA-168/DSI.
168/DSI.MBU.A/12/2023 dan No. BA-09/K00000/2023-S8 tanggal MBU.A /12/2023 and No. BA-09/K00000/2023-S8 dated December
15 Desember 2023 tentang Aspirasi Perubahan Pengurus Cucu 15, 2023 concerning Aspirations for Changes in the Management of
Perusahaan/Perusahaan Afiliasi Pertamina Group. Pertamina Group Affiliate Companies/Companies.
Dengan demikian, komposisi Dewan Komisaris hingga terbitnya Thus, the composition of the Board of Commissioners until the
laporan tahunan adalah sebagai berikut: publication of the annual report is as follows:
Jabatan Nama | Name Position
Komisaris Utama Nur Endro Buwono President Commissioner
Komisaris Independen Lusiaga Levi Susila Independent Commissioner
Komisaris Independen Denie S. Tampubolon Independent Commissioner
Komisaris Wakhid Hasyim Commissioner
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APRESIASI DAN PENUTUP APPRECIATION AND CLOSING
Dewan Komisaris menyampaikan apresiasi kepada Direksi yang telah The Board of Commissioners thanked the Board of Directors for their
berupaya menjalankan Perseroan dengan baik, di tengah situasi yang efforts in managing the Company effectively in the face of numerous
penuh dengan tantangan pada tahun 2023. Dewan Komisaris juga obstacles in 2023. The Board of Commissioners also thanked Elnusa
memberikan apresiasi kepada Perwira Elnusa atas kontribusi, dedikasi personnel for their contributions, devotion, and hard work thus far in
dan kerja keras selama ini dalam mendukung pencapaian kinerja assisting the Company’s business performance.
usaha Perseroan.
Kepada pemegang saham, Dewan Komisaris mengucapkan terima The Board of Commissioners would like to thank shareholders for
kasih atas kepercayaan yang diberikan untuk menjadi bagian penting entrusting them with an important part of Elnusa’s development.
dari perjalanan Elnusa. Begitu juga dengan regulator yang telah Similarly, regulators have provided advice to the Company in carrying
memberikan bimbingan kepada Perseroan dalam menjalankan out commercial activities, resulting in Elnusa’s strong business
kegiatan usaha, sehingga Elnusa membukukan kinerja usaha yang performance.
solid.
Dewan Komisaris juga menyampaikan apresiasi kepada seluruh The Board of Commissioners also extended gratitude to all
pemangku kepentingan lainnya yang telah memberikan kepercayaan, other stakeholders who have shown trust, support, and positive
dukungan dan kontribusi yang baik selama ini kepada Perseroan. contributions to the Company.
Hubungan kerja sama di masa datang diharapkan akan terjalin lebih It is hoped that future cooperative relations will be better established
baik guna mendorong pertumbuhan Perseroan ke depannya. in support of the Company’s future growth.
Jakarta, April 2024 Jakarta, April 2024
Atas Nama Dewan Komisaris, On behalf of the Board of Commissioners,
Nur Endro Buwono
Komisaris Utama
President Commissioner
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Dewan Komisaris
Board of Commissioners
Lusiaga Levi Susila Wakhid Hasyim Nur Endro Buwono Denie S. Tampubolon
Komisaris Independen Komisaris Komisaris Utama Komisaris Independen
Independent Commissioner Commissioner President Commissioner Independent Commissioner
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Laporan Direksi
Board of Directors Report
Bachtiar Soeria Atmadja
Direktur Utama
President Director
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Pemegang saham dan pemangku kepentingan yang Dear valued shareholders and stakeholders,
terhormat,
Di tengah situasi eksternal yang dinamis, PT Elnusa Tbk (“Elnusa”, Despite a turbulent external environment, PT Elnusa Tbk (“Elnusa”,
“Perseroan”) akhirnya dapat melalui tahun buku 2023 dengan capaian “the Company”) was ultimately able to complete the 2023 fiscal
kinerja yang baik, seperti yang kami sampaikan dalam Laporan year with good performance, as we will detail in this Annual Report.
Tahunan ini. Seluruh informasi yang disampaikan, khususnya terkait All information presented, particularly regarding operational and
dengan kinerja operasional dan keuangan, sejalan dengan laporan financial performance, is consistent with financial statements audited
keuangan yang telah diaudit oleh kantor akuntan publik sebagai by a public accounting firm as an independent auditor.
auditor independen.
Secara umum, kinerja Perseroan pada tahun 2023 ini sangat baik. Overall, the Company’s performance in 2023 was exceptional. The
Perseroan berhasil membukukan laba bersih mencapai Rp503,1 Company achieved a net profit of Rp503.1 billion, 33.1% greater than
miliar, lebih tinggi 33,1% dibandingkan tahun 2022 yang sebesar in 2022, when it earned Rp378.1 billion. The Company’s revenue also
Rp378,1 miliar. Pendapatan Perseroan juga tumbuh 2,1%. increased by 2.1%.
Laporan ini merupakan bagian dari pertanggungjawaban dan This report is part of the Company’s accountability for information
pelaksanaan keterbukaan informasi Perseroan kepada para disclosure to stakeholders. The Board of Directors believes that
pemangku kepentingan. Direksi berpandangan, penerapan tata implementing good corporate governance, such as information
kelola perusahaan yang baik, seperti keterbukaan informasi, akan disclosure, will support the Company’s sustainable business
mendukung kinerja usaha Perseroan secara berkelanjutan. performance.
Sepanjang tahun 2023, Perseroan telah melakukan berbagai macam Throughout 2023, the Company has carried out various innovations
inovasi untuk mendukung kemajuan dan berkelanjutan bisnis to support the progress and sustainability of the Company’s
Perseroan. Salah satu inovasi yang telah berhasil diwujudkan adalah business. One of the innovations that has been successfully realized
pengembangan inovasi rigless drilling/Hydraulic Drilling Unit (HDU) is the development of a rigless drilling/Hydraulic Drilling Unit (HDU)
menggunakan asset Hydraulic Workover Unit (HWU) yang dimiliki innovation using Hydraulic Workover Unit (HWU) assets owned by the
oleh Perseroan. Menggunakan unit HDU ini Perseroan sampai Company. Using the HDU unit, the Company has, by the end of 2023,
dengan akhir 2023 telah berhasil melakukan pengeboran 3 sumur succeeded in drilling three development wells in the Pertamina Hulu
development di area Pertamina Hulu Mahakam. Inovasi lain yang Mahakam area. Another innovation currently being developed by the
hingga saat ini dikembangkan oleh Perseroan adalah terobosan bisnis Company is the business breakthrough of blending B35 industrial fuel
blending product BBM industri B35, bekerja sama dengan Pertamina products in collaboration with Pertamina Group and 3rd parties.
Group dan pihak ke-3.
KONDISI EKONOMI DAN INDUSTRI ECONOMIC AND INDUSTRY CONDITIONS
Sepanjang tahun 2023, kinerja perekonomian global belum Throughout 2023, global economic performance did not improve over
bergerak lebih baik dibandingkan tahun sebelumnya. Bank Dunia the previous year. The World Bank predicted that the world economy
memperkirakan ekonomi global hanya akan tumbuh sekitar 2,6%, will grow at a rate of roughly 2.6%, weaker than 3.0% in 2022.
lebih lambat dibandingkan tahun 2022 yang sebesar 3,0%.
Tekanan terhadap perekonomian global terutama akibat pemulihan Pressure on the global economy was primarily due to uneven
ekonomi yang tidak merata antar negara. Bahkan perekonomian Cina economic recovery across countries. Even China’s economy had to
harus berhadapan dengan krisis properti, sehingga menjadi beban contend with a property crisis, which hampered growth. The World
pertumbuhan. Bank Dunia memperkirakan ekonomi Cina tumbuh Bank estimates that China’s GDP grew at 5.2%, which is still below
5,2%, masih berada di bawah potensinya. Tekanan perekonomian its potential. In the second half of 2023, sluggish consumption and
juga datang dari lemahnya konsumsi dan ekspor yang terjadi pada exports added to economic pressures.
paruh kedua tahun 2023.
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Sementara untuk inflasi, Dana Moneter Internasional (International Meanwhile, the International Monetary Fund (IMF) expects inflation
Monetary Fund/IMF) memperkirakan terjadi penurunan, yakni 6,9%. to fall to 6.9%. The prior year it was 8.7%.
Tahun sebelumnya mencapai 8,7%.
Di tengah volatilitas perekonomian global, ekonomi nasional mampu Despite global economic turbulence, the national economy
menunjukkan daya tahan yang baik. Badan Pusat Statistik (BPS) demonstrated strong resiliency. The Central Statistics Agency (BPS)
mengungkapkan, ekonomi tumbuh 5,05%, walaupun sedikit lebih reported that the economy grew 5.05%, somewhat slower than the
lambat dari tahun sebelumnya yang mencapai 5,31%. previous year’s 5.31%.
Sementara tingkat inflasi berada di posisi yang rendah, yakni 2,6%. Meanwhile, the inflation rate was low, at 2.6%. This economic stability
Stabilitas ekonomi ini memberikan dampak positif pada meningkatnya has a good impact on Indonesia’s growing energy demand.
kebutuhan energi di Indonesia.
Di sektor minyak dan gas (migas), harga minyak mentah cukup stabil, Crude oil prices in the oil and gas sector remained reasonably
walaupun sedikit mengalami kecenderungan menurun. Kendati constant, with only a slight downward trend. Nonetheless, the value
demikian, nilai investasi di hulu migas terdapat peningkatan dan of investment in upstream oil and gas has increased, influencing the
berdampak pada jumlah proyek migas, terutama pada kegiatan bor number of oil and gas projects, particularly in development drilling
pengembangan, Kerja Ulang Pindah Lapisan (KUPL). and Layer Transfer Rework (KUPL).
Gairah di sektor migas juga datang dari jasa perawatan sumur, Activities in the oil and gas sector also came from well maintenance
baik yang baru maupun kelanjutan dari proyek sebelumnya, yang services, both new and continuation of previous projects, which
terus dijalankan sepanjang tahun 2023, yang menjadi aktivitas continued to be carried out throughout 2023 and which is a business
bisnis perusahaan jasa migas. Dengan kondisi ini, Perseroan dapat activity for oil and gas service companies. With these conditions, the
merencanakan keuangan dengan lebih baik dan mengelola risiko Company can plan its finances better and manage risks effectively.
secara efektif.
PERKEMBANGAN KINERJA USAHA DEVELOPMENT OF BUSINESS PERFORMANCE
Kendala dan Tantangan Obstacles and Challenges
Seiring dengan masih adanya ketidakpastian pada kondisi eksternal, Along with the ongoing volatility in external conditions, the company
Perseroan menghadapi beberapa tantangan dalam menjalankan faces a number of obstacles in its business operations. Among other
kegiatan usaha. Di antaranya, kompetisi di bisnis jasa energi yang things, competition in the energy services industry is tightening, with
semakin ketat, stagnasi dan ketidakpastian di pasar hulu, walaupun stagnation and uncertainty in the upstream sector, albeit there are
masih terbukanya peluang pengembangan pasar. still chances for market development.
Kondisi tersebut menandakan adanya kebutuhan peningkatan This situation indicates the need for greater skill in order to become
kompetensi guna menjadi pemain global. Untuk menghadapi a global player. To address these issues, the Company has established
beberapa tantangan tersebut, Perseroan telah merealisasikan rencana a strategic plan that comprises many major programs as part of the
strategis yang meliputi beberapa program utama sebagai bagian dari overall strategy and strategic policies detailed below.
strategi dan kebijakan strategis seperti diuraikan di bawah ini.
Strategi dan Kebijakan Strategis Strategy and Strategic Policy
Dalam rangka menghadapi tantangan serta upaya untuk mencapai The Company has put in place a number of initiatives and strategic
target usaha, pada tahun buku 2023 Perseroan telah merealisasikan plans for the 2023 fiscal year in order to address obstacles and work
sejumlah strategi dan kebijakan strategi. Di antaranya, optimize toward achieving corporate objectives. These include developing
internal process, business development, increasing employee business, improving personnel capabilities, competency, and culture,
capabilities, competency & culture and streamlining internal processes.
Untuk optimalisasi proses internal, Perseroan juga telah menjalankan A number of measures for improving internal processes have
sejumlah strategi, yakni: strengthen project excellence; optimize also been put into place by the Company, including enhancing
asset productivity; boosting market intelligence; supply chain process project excellence, improving asset productivity, enhancing market
excellence; dan boosting market intelligence. intelligence, supply chain process excellence, and enhancing market
intelligence.
Perseroan juga mengembangkan bisnis ke arah strengthen the core, Along with growing its business to support its core operations,
yakni memperkuat bisnis inti. Begitu juga dengan adjacent to the core, the Company is also expanding its business to include business
yakni pengembangan usaha ke jenis yang berdekatan. development for related industries.
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Pada saat bersamaan, Perseroan juga terus meningkatkan kompetensi At the same time, the Company also continues to improve competency
dan budaya bagi Sumber Daya Manusia (SDM). Inisiatif ini and culture for Human Resources (HR). This initiative is realized
direalisasikan dengan cara: mengukur dan mengurangi kesenjangan by measuring and reducing competency gaps, cultural leadership
kompetensi; program pengembangan kepemimpinan budaya; dan development programs, and internalization of AKHLAK culture.
internalisasi budaya AKHLAK.
Peran Direksi dalam Perumusan Strategi dan The Role of the Board of Directors in Formulating
Kebijakan Strategis Strategy and Strategic Policy
Sesuai peraturan perundang-undangan yang berlaku, Direksi Conducting business is the responsibility of the Board of Directors,
merupakan organ Perseroan yang bertanggung jawab terhadap an organ of the corporation, in compliance with applicable rules and
jalannya kegiatan usaha. Keterlibatan Direksi dalam kegiatan usaha regulations. The Board of Directors participates in these business
tersebut dimulai sejak dalam perencanaan atau perumusan strategi operations at every stage, from developing plans and strategic policies
dan kebijakan strategis hingga pelaksanaannya. to putting them into action.
Direksi memberikan arahan yang jelas dalam perumusan strategi The Board of Directors provides explicit guidance to the organization in
kepada organisasi di bawahnya. Selain itu, Direksi turut memberikan developing their strategy. In addition, the Board of Directors conducts
masukan terkait program strategis yang perlu dijalankan, melakukan outreach, participates directly in routine monitoring, and offers
sosialisasi dan terlibat langsung dalam monitoring rutin. suggestions for strategic initiatives that should be put into action.
Secara umum, Direksi terlibat aktif dalam perumusan strategi usaha Generally speaking, the Board of Directors actively participates in
Perseroan untuk menunjang pencapaian target yang telah ditetapkan. developing the Company’s business plan to help meet the established
Keterlibatan Direksi dilakukan sejak mempersiapkan Rencana Kerja goals. The Board of Directors prepares the Company’s Work Plan
dan Anggaran Perusahaan (RKAP) dan dalam implementasi kebijakan and Budget (RKAP) and implements strategic policies, especially in
strategis, terutama pada pengambilan keputusan. decision-making.
Direksi juga aktif memberikan arahan kepada organisasi di bawahnya The Board of Directors also provides direction to the organizations
untuk menjalankan strategi dan kebijakan strategis yang telah under it to implement the established strategies and strategic policies.
ditetapkan. Dengan demikian, penerapannya dijalankan dengan baik, In this way, the implementation is carried out well and aligns with
yaitu sejalan dengan yang telah dirumuskan dan diharapkan. what has been formulated and expected.
Proses Direksi Memastikan Implementasi Strategi Process by the Board of Directors to Ensure Strategy
Implementation
Untuk memastikan seluruh strategi dan kebijakan strategis The process to ensure proper implementation of all strategies and
terimplementasi dengan baik, antara lain dilakukan melalui rapat strategic policies is carried out, among other things, through regular
kinerja atau management meeting rutin mingguan untuk seluruh weekly performance meetings or management meetings for all of
segmen bisnis Perseroan hingga ke Anak Perusahaan. Pertemuan the Company’s business segments down to the Subsidiaries. These
tersebut dilaksanakan secara reguler untuk membahas implementasi meetings are held regularly to discuss strategy implementation and
strategi, sekaligus memberikan arahan dalam menghadapi kendala- provide direction in dealing with obstacles that may be faced in the
kendala yang mungkin dihadapi di lapangan untuk menyelaraskan field to align business and market conditions in the current year.
kondisi bisnis dan pasar di tahun berjalan.
Pemantauan secara rutin yang dilakukan oleh Direksi, antara lain Routine monitoring carried out by the Board of Directors includes,
mencakup indikator pencapaian bisnis pada kinerja operasional, among other things, business achievement indicators in operational
kinerja pemasaran, kinerja keuangan, keselamatan dan kesehatan performance, marketing performance, financial performance,
kerja (HSSE), produktivitas perusahaan, sumber daya manusia, occupational safety and health (HSSE), company productivity, human
kontrak kerja, hingga risiko operasional. Fungsi Internal Audit dan resources, employment contracts, and operational risks. The Internal
Manajemen Risiko membantu Direksi dalam memberikan masukan Audit and Risk Management functions assist the Board of Directors in
untuk menindaklanjuti temuan audit yang muncul serta memitigasi providing input to follow up on emerging audit findings and mitigate
dari risiko dalam menjalankan operasi. risks in carrying out operations.
Perbandingan Hasil dengan Target Comparison of Results with Target
Melalui penerapan strategi dan kebijakan strategis yang tepat, By implementing appropriate strategies and strategic policies, the
Perseroan berhasil melalui tahun 2023 dengan kinerja yang solid, Company succeeded in getting through 2023 with solid performance,
bahkan secara umum berada di atas target. Laba bersih yang berhasil even generally above target. The net profit recorded reached Rp503.1
dibukukan mencapai Rp503,1 miliar, naik 33,1% dibandingkan tahun billion, an increase of 33.1% compared to 2022, which amounted
2022 yang sebesar Rp378,1 miliar. Pencapaian laba bersih tersebut to Rp378.1 billion. This net profit achievement was supported by
didukung oleh pendapatan yang tumbuh 2,1%, dari Rp12,3 triliun revenue, which grew 2.1%, from Rp12.3 trillion in 2022 to Rp12.5
pada tahun 2022 menjadi Rp12,5 triliun di tahun 2023. trillion in 2023.
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Pendapatan dari kegiatan usaha jasa distribusi dan logistik energi Revenue from energy distribution and logistics services business
pada tahun 2023 mencapai Rp7,1 triliun. Dibandingkan tahun 2022 activities in 2023 reached Rp7.1 trillion. Compared to 2022, which
yang sebesar Rp7,6 triliun, terjadi penurunan 6,8%. Kegiatan usaha ini amounted to Rp7.6 trillion, there was a decrease of 6.8%. This
berkontribusi 53% terhadap total pendapatan. business activity contributed 53% to total revenue.
Penurunan pendapatan tersebut disebabkan oleh berkurangnya The decrease in revenue was caused by reduced sales of Inmar fuel
penjualan BBM Inmar dan adanya penurunan penjualan bahan bakar and a decrease in sales of retail fuel (SPBU) and lubricants.
ritel (SPBU) dan lubricant.
Pendapatan dari jasa hulu migas terintegrasi pada tahun 2023 Revenue from integrated upstream oil and gas services in 2023
mencapai Rp4,3 triliun, naik 5,5% dibandingkan tahun 2022 yang reached Rp4.3 trillion, an increase of 5.5% compared to 2022, which
sebesar Rp4,0 triliun. Kegiatan usaha ini berkontribusi 34% terhadap was Rp4.0 trillion. This business activity contributed 34% to total
total pendapatan. Kenaikan pendapatan tahun 2023 disebabkan revenue. The increase in revenue in 2023 was due to increased
oleh meningkatnya produktivitas pada peralatan di well services & productivity in equipment in well services & workover services, as
workover services serta perbaikan profitabilitas pada bisnis EPC-OM. well as improved profitability in the EPC-OM business.
Sedangkan pendapatan dari jasa penunjang migas pada tahun 2023 Meanwhile, income from oil and gas supporting services in 2023
mencapai Rp1,8 triliun. Dibandingkan tahun 2022 yang sebesar Rp1,4 reached Rp1.8 trillion. Compared to 2022, which amounted to
triliun, terjadi kenaikan 34,1%. Kegiatan usaha ini berkontribusi 13% Rp1.4 trillion, there was an increase of 34.1%. This business activity
terhadap total pendapatan. Kenaikan ini terjadi di seluruh bisnis jasa contributes 13% to total revenue. This increase occurred in all oil and
penunjang migas dalam Group Perseroan. gas supporting services businesses in the Company Group.
Pada tahun 2023, total beban pokok pendapatan Perseroan mencapai In 2023, the Company’s total cost of revenue amounted to Rp11.4
Rp11,4 triliun naik 0,01% dibandingkan tahun 2022 yang sebesar trillion, an increase of 0.01% compared to 2022, which was Rp11.4
Rp11,4 triliun. Kenaikan terjadi seiring dengan pertumbuhan trillion. The increase occurred in line with revenue growth in almost
pendapatan di hampir semua lini bisnis. Kenaikan biaya terutama all business lines. Cost increases came especially in direct labor,
pada anggaran direct labor, subkontraktor dan overhead. subcontractor, and overhead budgets.
GAMBARAN PROSPEK USAHA PERUSAHAAN OVERVIEW OF THE COMPANY’S BUSINESS
PROSPECTS
Pada tahun 2023, sektor migas tengah menghadapi tantangan The oil and gas industry had to deal with issues related to climate
dari ketidakstabilan geopolitik global dan juga isu climate change. change and worldwide geopolitical instability in 2023. Nevertheless,
Meskipun demikian, sektor migas berhasil meningkatkan area kerja in order to meet the country’s energy needs, the oil and gas industry
minyak dan gas untuk mendukung kebutuhan energi nasional. Efisiensi has been successful in expanding its working area. When dealing with
masih menjadi fokus utama dalam menghadapi dinamika industri the ups and downs of industrial dynamics, efficiency remains the
yang pasang surut. Untuk mengoptimalkan kinerja dan meningkatkan primary concern. The following strategies are used by the Company
profitabilitas, Perseroan menerapkan strategi berikut: to maximize performance and boost profitability:
Baseline Strategy Baseline Strategy
Perseroan mempertahankan pasar eksisting dengan mengoptimalkan The Company maintains the existing market by optimizing Pertamina
sinergi Pertamina Group, meningkatkan kapasitas dan kapabilitas Group synergies, increasing the Company’s capacity and capabilities,
Perseroan dan perbaikan pada contract terms & conditions, price improving contract terms & conditions and price reviews, increasing
review, serta peningkatan produktivitas dan utilitas aset dan productivity and utility of assets and equipment, increasing
peralatan, peningkatan produktivitas, dan penerapan teknologi dan productivity, and applying technology and innovation.
inovasi.
Growth Strategy Growth Strategy
Perseroan memperluas pangsa pasar dengan memasuki pasar baru The Company expands its market share by selectively entering new
secara selektif, memberikan solusi terhadap isu-isu pelanggan, markets, providing solutions to customer issues, increasing market
meningkatkan market intelligence dan melakukan ekspansi ke sektor intelligence, and expanding into other energy sectors through
energi lainnya melalui investasi selektif dan perluasan ke bisnis yang selective investment and expansion into adjacent businesses.
berdekatan.
Sustainability Strategy Sustainability Strategy
Perseroan memiliki program jangka pendek dan panjang untuk The Company has short and long-term programs to obtain sustainable
memperoleh pendapatan berkelanjutan. Ini meliputi pengembangan income. This includes developing new products and services,
produk dan layanan baru, pengembangan kapabilitas dalam berbagai developing capabilities in various fields, including new and renewable
bidang, termasuk energi baru dan terbarukan, serta kerja sama energy, and collaborating with technology partners for mutual benefit.
dengan mitra teknologi untuk saling menguntungkan.
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Dengan langkah-langkah ini, Perseroan optimis tidak hanya mampu With these strategies, the Company is optimistic that it will not only
mempertahankan pangsa pasar di iklim bisnis yang sangat kompetitif, be able to maintain its market share in a very competitive business
namun dapat meningkatkan pangsa pasar yang lebih luas dengan selalu climate but can increase its market share to a broader market
meningkatkan kapasitas dan kapabilitas yang merupakan kompetensi by constantly increasing capacity and capability, which is a new
baru bagi Perseroan sehingga dapat menjaga keberlangsungan kinerja competency for the Company so that it can maintain the long-term
Perseroan secara jangka panjang. sustainability of the Company’s performance.
PENERAPAN TATA KELOLA PERUSAHAAN IMPLEMENTATION OF CORPORATE
GOVERNANCE
Perseroan meyakini bahwa pencapaian kinerja Perseroan yang The Company believes that the Company’s achievement of brilliant
gemilang di tahun 2023 tidak terlepas dari komitmen Perseroan performance in 2023 cannot be separated from the Company’s
untuk terus menjalankan prinsip-prinsip GCG, sehingga memberikan commitment to continuing to implement GCG principles, thereby
nilai tambah bagi Perseroan maupun para pemangku kepentingan. providing added value for the Company and its stakeholders. The
Perseroan juga membangun hubungan yang harmonis dengan para Company also builds harmonious relationships with stakeholders.
pemangku kepentingan. Melalui hubungan tersebut, diharapkan Through this relationship, it is hoped that a business relationship will
terbentuk hubungan bisnis yang menghindari cara-cara menciptakan be formed that avoids ways of creating instant profits, and prioritizes
keuntungan sesaat, dan lebih mengedepankan dimensi sosial dan the social and environmental dimensions around it.
lingkungan di sekitarnya.
Penerapan tata kelola perusahaan yang baik atau Good Corporate Elnusa’s implementation of good corporate governance (GCG), among
Governance (GCG) Elnusa, antara lain mengacu pada Peraturan Otoritas other things, refers to the Financial Services Authority Regulation
Jasa Keuangan (POJK) No. 21/POJK.04/2015 tentang Penerapan (POJK) Number 21/POJK.04/2015 concerning the Implementation
Pedoman Tata Kelola Perusahaan Terbuka dan Surat Edaran Otoritas of Public Company Governance Guidelines and Financial Services
Jasa Keuangan (OJK) No. 32/SEOJK.04/2015 tentang Pedoman Tata Authority (OJK) Circular Letters. Number 32/SEOJK.04/2015
Kelola Perusahaan terbuka. Regulasi ini menekankan adanya 5 (lima) concerning Public Company Governance Guidelines. This regulation
aspek dalam GCG, yakni: Hubungan Perusahaan Terbuka dengan emphasizes 5 (five) aspects of GCG, namely: Public Company Relations
Pemegang Saham dalam Menjamin Hak-hak Pemegang Saham; Fungsi with Shareholders in Guaranteeing Shareholder Rights; Functions and
dan Peran Dewan Komisaris; Fungsi dan Peran Direksi; Partisipasi Roles of the Board of Commissioners; Functions and Roles of the Board
Pemangku Kepentingan; dan Keterbukaan Informasi. of Directors; Stakeholder Participation; and Information Disclosure.
Perseroan berkomitmen untuk terus berupaya meingkatkan praktik The Company is committed to continuing to strive to improve good
tata kelola perusahaan yang baik dengan menerapkan ASEAN CG corporate governance practices by implementing the ASEAN CG
Scorecard. Seperti tahun sebelumnya, penilaian atas penerapan Scorecard ACGS). Like the previous year, the assessment of the
ASEAN CG Scorecard dilakukan oleh Indonesia Institute for Corporate implementation of the ASEAN CG Scorecard was carried out by the
Directorship (IICD) dan menunjukkan hasil capaian skor sebesar 95,40 Indonesia Institute for Corporate Directorship (IICD) and showed
dengan predikat kategori “Very Good” yang artinya implementasi tata a score of 95.40 with the category “Very Good” which means that
kelola korporasi Perseroan sudah mematuhi standar internasional the implementation of the Company’s corporate governance has
sebagaimana disyaratkan oleh ACGS. complied with international standards as required by ACGS.
PENGEMBANGAN SUMBER DAYA MANUSIA HUMAN RESOURCE DEVELOPMENT
Direksi memandang bahwa SDM merupakan aset yang sangat penting According to the Board of Directors, human resources play a critical
dalam mendukung pencapaian usaha serta visi dan misi Perseroan. role in advancing the Company’s vision and goal as well as its financial
Karena itu, Perseroan senantiasa mengedepankan pendekatan performance. Because of this, the Company consistently places a high
human capital, yaitu dengan memosisikan SDM sebagai aset yang priority on its human capital strategy, which involves presenting HR as
sangat berharga bagi Perseroan. a very significant asset.
Bagi Perseroan, SDM adalah mitra strategis yang harus dikelola dan In order to assist the company’s performance, HR is viewed as
dikembangkan dalam mendukung kinerja Perseroan. Untuk keperluan a strategic partner that needs to be managed and developed.
tersebut, manajemen menghitung tingkat produktivitas SDM yang Management determines the HR productivity level by referring to
mengacu pada pendapatan, laba operasi dan laba bersih. revenue, operational profit, and net profit.
Pada tahun 2023, secara umum produktivitas SDM terus mengalami HR productivity has generally keep rising in 2023 compared to the
peningkatan selama 3 (tiga) tahun terakhir. Ditinjau dari sisi previous three years. Revenue divided by the total number of human
pendapatan per jumlah SDM, pada tahun 2023 tumbuh sebesar 2,6% resources increased by 2.6% in 2023 over the previous year. In the
dibandingkan tahun sebelumnya. Sedangkan dari segi laba bersih, per meantime, there was a 34.2% growth in terms of net profit divided by
jumlah SDM meningkat 34,2%. total number of HR.
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Perseroan berupaya menjaga kesinambungan kinerja yang positif The Company works hard to keep up this successful performance.
tersebut. Untuk itu, Divisi Human Capital telah menyusun strategi Because of this, the Human Capital Division has devised a plan to
dalam menciptakan professional people, yaitu SDM yang memiliki produce professional human resources with the know-how and
pengetahuan dan keterampilan dalam melakukan peran spesifiknya. abilities to do their designated tasks. Organizational development,
Strategi tersebut mencakup: organization development, people people management, corporate culture, data analytics, digitalized
management, corporate culture, digitalized system dan data analytics, systems, and quality management are all included in this strategy.
dan quality management.
PENCAPAIAN DI BIDANG TEKNOLOGI INFORMASI ACHIEVEMENTS IN THE FIELD OF INFORMATION
TECHNOLOGY
Perseroan telah melakukan standardisasi sistem Teknologi Informasi The Company has standardized the Information Technology (IT) system
(TI) di lingkungan Perseroan dan entitas anak. Kebijakan ini bertujuan within the Company and its subsidiaries. This policy aims to increase
untuk meningkatkan efektivitas dan efisiensi dalam menjalankan effectiveness and efficiency in carrying out business activities.
aktivitas bisnis.
Seiring dengan meningkatnya ancaman serangan siber, khususnya In line with the increasing threat of cyber attacks, especially on
pada perusahaan-perusahaan yang bergerak di sektor energi dan companies operating in the energy and supporting sectors, the
pendukungnya, Perseroan juga telah meningkatkan sistem keamanan Company has also improved the information security system within
informasi di lingkungan Perseroan. Inisiatif tersebut bertujuan agar the Company. This initiative aims to ensure that information within
informasi yang ada di lingkungan Perseroan Group tetap aman dan the Company Group remains safe and protected from cyber attacks
terlindungi dari serangan siber yang dapat merugikan Perseroan. that could harm the Company.
Di lingkungan Perseroan, pengembangan TI juga diharapkan Within the Company, IT development is also expected to generate
menghasilkan revenue stream yang baru, selain menjalankan tugas new revenue streams, in addition to carrying out existing duties and
dan fungsi yang ada. Fungsi yang telah berjalan itu, misalnya melayani functions. The functions that are already running include, for example,
kebutuhan sistem Enterprise Resource Planning (ERP), pengelolaan serving the needs of the Enterprise Resource Planning (ERP) system,
aset TI, pengembangan aplikasi, penyediaan alat kerja TI, pengelolaan managing IT assets, developing applications, providing IT work tools,
server dan perangkat pendukung data center, serta infrastruktur TI . managing servers and data center supporting devices, as well as IT
infrastructure.
Pada tahun 2023, salah satu produk inovasi adalah Whatsapp Chatbot In 2023, one of the innovation products was the WhatsApp Chatbot
Automation. Dengan memanfaatkan aplikasi Whatsapp sebagai Automation. By utilizing the WhatsApp application as an intermediary
perantara pengguna dengan platform eQuanta, diharapkan proses between users and the eQuanta platform, it is hoped that the process
pertukaran informasi, data dan transaksi bisa berjalan secara efektif of exchanging information, data and transactions can run effectively
dan efisien. Produk inovasi tersebut diharapkan dapat dilakukan and efficiently. It is hoped that this innovative product can undergo
proses komersialisasi untuk melanjutkan dukungan diversifikasi bisnis a commercialization process to continue supporting the Company’s
perusahaan. Sedangkan untuk mendukung kegiatan operasional, business diversification. Meanwhile, to support operational activities,
departemen TI juga turut mengembangkan infrastruktur TI, tracking the IT department is also developing IT infrastructure, drilling tracking
dan monitoring pengeboran. and monitoring.
Di bidang tata kelola TI, Perseroan juga telah memiliki sistem yang In the field of IT governance, the Company also has a system that
mencakup: mekanisme identifikasi disrupsi, strategi keamanan sistem includes: disruption identification mechanisms, cyber system security
siber, strategi/proses pemulihan bencana, dan sistem pelaporan. strategies, disaster recovery strategies/processes, and reporting
systems.
PENGAKUAN PIHAK EKSTERNAL EXTERNAL RECOGNITION
Selama tahun 2023 atas hasil kinerja yang maksimal dari Manajemen During 2023, with maximum performance results from Management
dan didukung oleh seluruh Perwira Perseroan baik yang berada di and support from all Company Officers both in all operational areas
seluruh area operasi maupun di office, Perseroan meraih pengakuan and in the office, the Company received recognition from various
dari berbagai pihak eksternal atas daya upaya tersebut. Beberapa di external parties for these efforts. Some of them are presented in the
antaranya terdapat pada sub Bab Penghargaan dan Sertifikasi pada Awards and Certification sub-chapter in the Performance Overview
Bab Kilas Kinerja. Chapter.
Pencapaian ini merupakan buah kerja bersama atas semua komponen This achievement is the result of the joint work of all components
seperti Dewan Komisaris, Direksi dan keluarga besar Elnusa Group. such as the Board of Commissioners, Directors and the extended
Elnusa Group family.
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PERUBAHAN KOMPOSISI DIREKSI DAN ALASAN CHANGES IN THE COMPOSITION OF THE BOARD
PERUBAHAN OF DIRECTORS AND REASONS FOR CHANGES
Sepanjang tahun 2023 hingga laporan tahunan ini terbit, telah terjadi Throughout 2023 until this annual report is published, there have
2 (dua) kali perubahan komposisi Direksi. Pertama, Rapat Umum been 2 (two) changes to the composition of the Board of Directors.
Pemegang Saham Tahunan (RUPST) yang diselenggarakan pada 6 Juni First, the Annual General Meeting of Shareholders (AGMS) which was
2023 memberhentikan dengan hormat Tenny Elfrida selaku Direktur held on 6 June 2023 honorably dismissed Tenny Elfrida as Director
SDM & Umum, sekaligus menyetujui pengangkatan Hera Handayani of Human Resources & General Affairs, while also approving the
selaku Direktur SDM & Umum Perseroan. appointment of Hera Handayani as Director of Human Resources &
General Affairs of the Company.
Kedua, RUPS Luar Biasa tanggal 17 Januari 2024, RUPS Luar Biasa Second, the Extraordinary GMS on 17 January 2024 honorably
(RUPSLB) memberhentikan dengan hormat John Hisar Simamora dismissed John Hisar Simamora as President Director, Bachtiar Soeria
selaku Direktur Utama, Bachtiar Soeria Atmadja selaku Direktur Atmadja as Finance Director, Charles Harianto Lumbantobing as
Keuangan, Charles Harianto Lumbantobing selaku Direktur Operasi, Operations Director, and Ratih Esti Prihatini as Business Development
dan Ratih Esti Prihatini selaku Direktur Pengembangan Usaha. Pada Director. At the same time, the EGMS approved the appointment
saat yang sama, RUPSLB menyetujui pengangkatan anggota Direksi of new members of the Board of Directors, with the following
yang baru, dengan komposisi sebagai berikut: composition:
Jabatan Nama | Name Position
Direktur Utama Bachtiar Soeria Atmadja President Director
Direktur Operasi Endro Hartanto Director
Direktur Keuangan Stanley Iriawan Director
Direktur Pengembangan Usaha Arief Prasetyo Handoyo Director
Direktur SDM & Umum Hera Handayani Director
Perubahan komposisi Direksi tersebut mengacu pada Berita Acara The change in the composition of the Board of Directors refers
Konsultasi Perwakilan PT Pertamina (Persero), pemegang saham to the Minutes of Consultation between Representatives of PT
pengendali Perseroan, dengan Kementerian Badan Usaha Milik Pertamina (Persero), the controlling shareholder of the Company,
Negara tentang Aspirasi Perubahan Pengurus Cucu Perusahaan/ with the Ministry of State-Owned Enterprises regarding Aspirations
Perusahaan Afiliasi Pertamina Group. for Changes in Management of the Company’s Subsidiary/Affiliated
Companies of the Pertamina Group.
PENUTUP CLOSING
Direksi menyampaikan terima kasih atas kepercayaan yang diberikan The Board of Directors conveyed its appreciation for the confidence
oleh pemegang saham serta arahan dan masukan Dewan Komisaris that the shareholders had placed in the Company, as well as for the
dalam mendukung jalannya kegiatan usaha Perseroan. Direksi juga guidance and suggestions provided by the Board of Commissioners
mengucapkan terima kasih atas dedikasi dan kerja sama Manajemen in assisting the Company’s operations. In addition, the Board of
dan seluruh Perwira Perseroan dalam meraih kinerja positif pada Directors conveyed its appreciation to Management and all Company
tahun 2023. Personnel for their commitment and collaboration in achieving
successful results in 2023.
Apresiasi yang tinggi juga disampaikan kepada para pemangku Other stakeholders, such as business partners, regulators, and other
kepentingan lain, baik regulator, mitra kerja, dan pihak lainnya. parties, were also highly appreciated. Regarding the success of the
Terima kasih atas dukungan yang telah diberikan, baik untuk kinerja Company as well as the implementation of excellent corporate
Perseroan maupun dalam rangka penerapan tata kelola perusahaan governance inside the Company, we appreciate the support that has
yang baik di lingkungan Perseroan. been given.
Jakarta, April 2024 Jakarta, April 2024
Atas Nama Direksi On behalf of the Board of Directors
Bachtiar Soeria Atmadja
Direktur Utama | President Director
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Direksi
Board of Directors
Endro Hartanto Bachtiar Soeria Atmadja
Direktur Operasi Direktur Utama
Operation Director President Director
52 PT ELNUSA Tbk Laporan Tahunan 2023
Page 55
Laporan Manajemen
Management Report
Stanley Iriawan Arief Prasetyo Handoyo Hera Handayani
Direktur Keuangan Direktur Pengembangan Usaha Direktur SDM & Umum
Finance Director Business Development Director Independent Commissioner
2023 Annual Report PT ELNUSA Tbk 53
Page 56
Laporan Manajemen
Management Report
Lembar Pernyataan Anggota Dewan Komisaris
tentang Tanggung Jawab atas Laporan Tahunan 2023
PT Elnusa Tbk
Statement of the Board of Commissioners of Responsibility
for the 2023 Annual Report of PT Elnusa Tbk
Kami yang bertanda tangan di bawah ini, menyatakan bahwa semua We the undersigned hereby declare that all the information contained
informasi dalam Laporan Tahunan PT Elnusa Tbk tahun 2023 telah dimuat within the 2023 Annual Report of PT Elnusa Tbk has been presented
secara lengkap dan bertanggung jawab penuh atas kebenaran Laporan completely. We are fully responsible for the truthfulness of the content
Tahunan Perseroan. of the Annual Report.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement has been made truthfully.
Jakarta, April 2024 Jakarta, April 2024
Nur Endro Buwono
Komisaris Utama
President Commissioner
Lusiaga Levi Susila Denie S. Tampubolon
Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner
Wakhid Hasyim
Komisaris
Commissioner
54 PT ELNUSA Tbk Laporan Tahunan 2023
Page 57
Laporan Manajemen
Management Report
Lembar Pernyataan Anggota Direksi tentang
Tanggung Jawab atas Laporan Tahunan 2023
PT Elnusa Tbk
Statement of the Board of Directors of Responsibility
for the 2023 Annual Report of PT Elnusa Tbk
Kami yang bertanda tangan di bawah ini, menyatakan bahwa semua We the undersigned hereby declare that all the information contained
informasi dalam Laporan Tahunan PT Elnusa Tbk tahun 2023 telah dimuat within the 2023 Annual Report of PT Elnusa Tbk has been presented
secara lengkap dan bertanggung jawab penuh atas kebenaran Laporan completely. We are fully responsible for the truthfulness of the content
Tahunan Perseroan. of the Annual Report.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement has been made truthfully.
Jakarta, April 2024 Jakarta, April 2024
Bachtiar Soeria Atmadja
Direktur Utama
President Director
Stanley Iriawan Endro Hartanto
Direktur Keuangan Direktur Operasi
Director of Finance Director of Operations
Arief Prasetyo Handoyo Hera Handayani
Direktur Pengembangan Usaha Direktur SDM dan Umum
Director of Business Development Director of Human Capital and General Affairs
2023 Annual Report PT ELNUSA Tbk 55
Page 58
PROFIL PERUSAHAAN
Company Profile
58 Informasi Umum Perusahaan
Company General Information
60 Jejak Langkah
Milestones
62 Riwayat Singkat Perusahaan
Brief History of the Company
62 Informasi Perubahan Nama
Information on Name Change
63 Visi, Misi, dan Strategi Perusahaan
Corporate Vision, Mission, and Strategy
64 Budaya dan Nilai Perusahaan
Corporate Culture and Value
69 Makna Logo Perusahaan
The Meaning of Company Logo
70 Kegiatan dan Bidang Usaha
Activities and Line of the Business
73 Produk/Jasa Perseroan
Company Product/Services
76 Wilayah Operasional
Operational Area
82 Jaringan Kantor
Office Network
83 Keanggotaan dalam Asosiasi/Organisasi
Membership Association/Organizations
84 Struktur Organisasi
Organization Structure
86 Profil Dewan Komisaris
Board of Commissioners Profile
92 Profil Direksi
Board of Directors Profile
100 Profil Pejabat Eksekutif
Executive Officers Profile
105 Demografi Sumber Daya Manusia
Demographics of Human Resources
107 Struktur dan Komposisi Pemegang Saham
Structure and Composition of Shareholders
110 Struktur Grup Perseroan
Company Group Structure
111 Daftar Entitas Anak
List of Subsidiaries
113 Profil Entitas Anak
Profiles of Subsidiaries
119 Kronologi Pencatatan Saham
Chronology of Stock Listing
121 Kantor Akuntan Publik
Public Accounting Office
122 Daftar Lembaga dan Profesi Penunjang Perusahaan
List of Supporting Institutions and Professionals of the Company
123 Informasi Website Perusahaan
Company Website Information
Page 59
Page 60
Profil Perusahaan
Company Profile
Informasi Umum Perusahaan
Company General Information
Nama Perusahaan
Company Name PT Elnusa Tbk
Keterangan Perubahan Pada tahun 1984, nama Perseroan berubah dari In 1984, the Company’s name was amended from
Nama PT Elektronika Nusantara menjadi PT Elnusa PT Elektronika Nusantara to PT Elnusa based on
Information of Name berdasarkan Akta Notaris No 18 tanggal 8 Juni 1984 Notarial Deed No. 18 dated June 8, 1984 made in
Amandement yang di buat di hadapan Sinta Susikto, Notaris, di the presence of Sinta Susikto, Notary, in Jakarta.
Jakarta. Perubahan tersebut memiliki landasan The Company has a firm foundation under the name
yang kuat yaitu dengan nama Elnusa, Perseroan of Elnusa. The Company has the competency to
telah memiliki kemampuan yang tidak hanya menjadi become the largest oil and gas service company
perusahaan jasa di bidang migas terbesar di in Indonesia with international standards human
Indonesia, sumber daya manusia yang dimiliki pun resources in the respective field.
telah memenuhi standar internasional di bidang yang
digeluti.
Tanggal Pendirian 25 Januari 1969 January 25, 1969
Date of Establishment
Tanggal Peresmian 9 September 1969 September 9, 1969
Date of Inauguration
Lama Berdiri 54 tahun per 31 Desember 2023 54 years as of December 31, 2023
Length of Period of
Establishment
Dasar Hukum Pendirian Akta Pendirian No. 18 tanggal 25 Januari 1969 Deed of Establishment No. 18 dated January 25,
Legal Basis of yang di buat di hadapan Tan Thong Kie, Notaris, di 1969 made in the presence of Tan Thong Kie,
Establishment Jakarta, sebagaimana diubah melalui Akta No. 10 Notary, in Jakarta, as amended through Deed No.
tanggal 13 Februari 1969 dari notaris yang sama. 10 dated February 13, 1969 from the same notary.
Akta pendirian ini, telah mendapat pengesahan This deed of establishment has been approved by
dari Menteri Kehakiman Republik Indonesia melalui the Minister of Justice of the Republic of Indonesia
Surat Keputusan No. J.A.5/18/24 tanggal 19 Februari through Decree No. J.A.5/18/24 dated February 19,
1969, serta telah diumumkan dalam Berita Negara 1969, and has been announced in the State Gazette
Republik Indonesia No. 35, Tambahan No. 58 tanggal of the Republic of Indonesia No. 35, Supplement No.
2 Mei 1969. 58 dated May 2, 1969.
Status Perusahaan Perusahaan Terbuka (Tbk) Public Listed Company (Tbk)
Status of Company
Maksud dan Tujuan Berusaha dalam bidang jasa (aktivitas profesional; Running business in the field of services (professional
Pendirian informasi dan komunikasi; real estat; aktivitas activities; information and communication; real
The Objective and Purpose ketenagakerjaan, dan usaha penunjang lainnya); estate; employment activities and other supporting
of the Establishment perdagangan besar dan eceran; pertambangan businesses); wholesale and retail trade; mining and
dan penggalian; pembangunan (konstruksi); excavation; development (construction); industry;
perindustrian; dan pengelolaan air; pengelolaan air and water management; wastewater management.
limbah.
Kegiatan Bisnis Utama a. Bidang jasa (aktivitas profesional, informasi dan a. Services sector (professional activities,
Sesuai Anggaran Dasar komunikasi, real estat, aktivitas ketenagakerjaan, information and communication, real estate,
Main Business Activities dan usaha penunjang lainnya). employment activities, and other supporting
According to the Articles b. Bidang perdagangan besar dan eceran. businesses).
of Association c. Bidang pertambangan dan penggalian. b. Wholesale and retail trade.
d. Menjalankan usaha dalam bidang pembangunan c. Mining and quarrying.
(konstruksi). d. Running a business in the field of development
e. Menjalankan usaha dalam bidang perindustrian. (construction).
e. Running a business in the industrial sector.
Kegiatan Bisnis Penunjang a. Jasa (aktivitas penunjang pertambangan minyak a. Services (oil and gas mining support activities).
sesuai Ketentuan bumi dan gas).
Anggaran Dasar b. Pengelolaan air, pengelolaan air limbah (aktivitas b. Water management, waste water management
Supporting Business penunjang pengelolaan air, pengelolaan dan (supporting activities for water management, non-
Activities in Accordance pembuangan air limbah tidak berbahaya, hazardous waste water management and disposal,
with the Articles of pengelolaan dan pembuangan air limbah hazardous waste water management and disposal)
Association berbahaya).
c. Perdagangan (perdagangan eceran bahan bakar c. Trading (retail trade in vehicle fuel at public gas
kendaraan di stasiun pengisian bahan bakar umum stations [SPBU]).
[SPBU]).
d. Pertambangan (aktivitas penunjang pertambangan d. Mining (mining and other excavation support
dan penggalian lainnya). activities).
e. Pembangunan (konstruksi bangunan pengolahan e. Construction (construction of oil and gas goods
dan penampungan barang minyak dan gas). processing and storage buildings).
f. Perindustrian lainnya (industri mesin f. Other industries (mining, quarrying and
penambangan, penggalian dan konstruksi). construction machinery industry).
58 PT ELNUSA Tbk Laporan Tahunan 2023
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Profil Perusahaan
Company Profile
Kepemilikan Saham Kepemilikan Saham Perseroan per 31 Desember Share Ownership of the Company as of
Share Ownership 2023: December 31, 2023:
• PT Pertamina Hulu Energi (PHE) dengan • PT Pertamina Hulu Energi (PHE) with 51.1% share
kepemilikan 51,1% saham. ownership.
• Publik (< 5% Individu), dengan kepemilikan 48,9% • Public (< 5% Individual), with 48.9% share
saham. ownership
Modal Dasar Rp2.250.000.000.000 Rp2,250,000,000,000
Authorized Capital
Modal Ditempatkan dan Rp729.850.000.000 Rp729,850,000,000
Disetor Penuh
Issued and Paid-up Capital
Pencatatan Saham di Bursa Efek Indonesia (d/h Bursa Efek Jakarta dan Indonesia Stock Exchange (formerly Jakarta
Bursa Saham Bursa Efek Surabaya), 6 Februari 2008 Stock Exchange and Surabaya Stock Exchange),
Listing of Shares on Stock February 6, 2008
Exchange
Kode Saham ELSA ELSA
Share Code
Jumlah Karyawan 1.052 orang (2023) 1,052 employees (2023)
Number of Employees
Alamat Perusahaan Graha Elnusa, Lantai 16 Jl. TB Simatupang Kav. 1B Graha Elnusa, 16th Floor Jl. TB Simatupang Kav. 1B
Company’s Address Jakarta 12560, Indonesia Jakarta 12560, Indonesia
Telepon (+62 21) 7883 0850 (+62 21) 7883 0850
Telephone
Faksimile (+62 21) 7883 0907 (+62 21) 7883 0907
Facsimile
Surel corporate@elnusa.co.id corporate@elnusa.co.id
E-mail marketing@elnusa.co.id marketing@elnusa.co.id
Media Sosial Linkedin : PT Elnusa Tbk Linkedin : PT Elnusa Tbk
Social Media Instagram : @elnusaofficial Instagram : @elnusaofficial
Youtube : Elnusa Youtube : Elnusa
Area Operasi 2023 Indonesia Indonesia
2023 Operational Area
Keikutsertaan dalam • Himpunan Ahli Geofisika Indonesia (HAGI) • Indonesian Association of Geophysicists (HAGI)
Asosiasi • World Safety Organization (WSO) • World Safety Organization (WSO)
Participation in • Indonesia Corporate Secretary Association (ICSA) • Indonesia Corporate Secretary Association (ICSA)
Associations • Perhimpunan Hubungan Masyarakat Indonesia • Indonesia Public Relations Association
(PERHUMAS) (PERHUMAS)
2023 Annual Report PT ELNUSA Tbk 59
Page 62
Profil Perusahaan
Company Profile
Jejak Langkah
Milestones
2004 Mendirikan PT Elnusa Drillling Services (EDS).
Established PT Elnusa Drillling Services (EDS).
1969 Didirikan dengan nama PT Elektronika Nusantara
yang bergerak di bidang elektronika pelayaran
2007
sebagai marine elektronika services. • Menetapkan fokus usaha.
• Melakukan restrukturisasi bisnis dan
Established under the name of PT Elektronika portofolio (Merger) serta menjadi operating
Nusantara, engaged in marine electronic service Holding.
provider.
• Determined the business focus.
• Conducted business and portfolio restructuring
(Merger) to became an operating holding.
1972 Membentuk Divisi Seismic Data Processing (Cikal
bakal PT Elnusa Geosains Services).
Established the Seismic Data Processing Division (the
forerunner of PT Elnusa Geosains Services). 2008 • Melakukan Restrukturisasi Permodalan.
• IPO & menjadi Public Listed Company.
• Conducted Capital Restructuring.
• Conducted IPO & became a Public Listed Company.
1984 Pembentukan PT Elnusa Workover Services (EWS).
2011
Establishment of PT Elnusa Workover Services (EWS).
Melakukan program Turnaround: “stop the bleeding
program”, “re-financing program”, dan “perubahan
budaya manusia” untuk perbaikan struktur
biaya, struktur pendanaan, model bisnis, budaya
perusahaan & intervensi bisnis.
Conducted Turnaround program: “stop the bleeding
program”, “re-financing program”, and “change in
human culture” to improve cost structure, funding
structure, business model, corporate culture &
business intervention.
1996 Menjadi Investment Holding dengan lebih dari
10 Portofolio.
Become an Investment Holding with more than
10 Portfolios.
2013 • Mengubah visi menjadi Energy Services Company.
• Perubahan Logo & Corporate Identity Perusahaan.
• Year of Human Resources.
• Changed the vision to become an Energy Services
Company.
• Changed the Company’s Logo & Corporate Identity.
• Year of Human Resources.
60 PT ELNUSA Tbk Laporan Tahunan 2023
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Profil Perusahaan
Company Profile
2014 Menetapkan 2014 sebagai Year of Development,
memperkuat tatanan operational organisasi dan
fungsi pengendalian internal serta melakukan
2021 Meningkatkan kompetensi dan kapabilitas melalui berbagai
aliansi strategi serta sinergi dan berkolaborasi untuk
mendukung kinerja operasional Subholding Upstream
evaluasi dan mendefinisikan ulang produk/jasa Pertamina sebagai Pemegang saham pengendali
Perseroan.
Improving competences and capabilities through strategic
Established the year 2014 as the Year of alliances, synergy and collaboration, in order to support the
Development, strengthening the operational order operational performance of Upstream Subholding Pertamina
of the organization and internal control functions as the controlling shareholder.
as well as evaluating and redefining the Company’s
products/services.
2022 Merayakan usia ke 53, Perseroan berhasil menaklukan
berbagai tantangan ditengah kondisi ketidakpastian akibat
gejolak global sepanjang tahun 2022 yang masih berlanjut
2016
dari tahun sebelumnya. Untuk memperkokoh daya tahan
Memantapkan penguatan core business dan
terhadap keuangan juga menjaga bisnis yang berkelanjutan
melakukan diversifikasi portofolio pada jasa
ke depannya, Elnusa berupaya untuk memperkuat bisnis inti
distribusi dan logistik energi.
Perseroan dengan konsisten menerapkan kebijakan strategis
Perusahaan dalam pengelolaan biaya yang tepat guna,
Strengthened the core business and diversified
optimal dan mengambil peluang dalam Pengembangan
the portfolio in energy distribution and logistics
bisnis yang bukan hanya pada industri migas namun juga
services.
non migas. Elnusa juga terus berkomitmen untuk senantiasa
menjalankan prinsip-prinsip tata kelola yang baik (GCG)
dalam setiap proses operasional dan bisnis Perusahaan.
2017 Penguatan posisi kompetitif bisnis inti sebagai Celebrating its 53rd year, the Company has succeeded
prioritas utama di samping pengkayaan portofolio in conquering various challenges amid conditions of
bisnis dan pengembangan bisnis baru yang selaras uncertainty due to global turmoil throughout 2022 which
dengan pengembangan zaman dan kebutuhan continued from the previous year. To strengthen financial
klien. resilience as well as maintain a sustainable business going
forward, Elnusa seeks to strengthen the Company’s core
Strengthening the competitive position of the business by consistently implementing the Company’s
core business as a top priority in addition to strategic policies in managing costs that are appropriate, and
enriching the business portfolio and developing optimal and taking opportunities in business development
new businesses in line with the progress and client not only in the oil and gas industry but also in non-oil and
needs. gas industries. oil and gas Elnusa also continues to be
committed to always implementing the principles of good
governance (GCG) in every operational and business process
of the Company.
2018 Mengembangkan Metode, Memperkuat
Keseimbangan Portofolio. Mencatatkan
pendapatan tertinggi sepanjang sejarah berdiri
melalui penguatan diversifikasi portofolio.
2023
Developing the Methods, Strengthened the • Tahun 2023 merupakan tahun pengembangan serta
Portfolio Balance. Recorded the highest revenue penguatan Elnusa dalam perjalanan baru menuju
ever by strengthening portfolio diversification. keunggulan untuk mencapai pertumbuhan positif yang
berkelanjutan. Capaian tersebut tercermin dari kinerja
operasional maupun keuangan Elnusa melalui penguatan
bisnis inti juga pengembangan bisnis yang mampu
menopang keberlanjutan pertumbuhan usaha Perseroan.
2019
• Melalui langkah-langkah strategis di sisi internal maupun
Membuktikan kemampuannya untuk turut eksternal dari perjalanan baru Elnusa serta pengalokasian
membangun kapasitas nasional sebagai investasi yang tepat guna, Perseroan mampu menavigasi
perusahaan jasa energi yang mengusung Total perjalanan atas arah tujuan yang telah ditetapkan. Atas hal
Solution di usianya yang telah menginjak 50 tahun, tersebut, Perseroan menunjukkan daya saingnya yang pada
Elnusa. akhirnya menciptakan nilai yang bukan hanya memberikan
dampak positif bagi Perseroan dan stakeholder, namun juga
Proving its capability to help building national untuk meningkatkan kontribusi pada pembangunan serta
capacity as an energy service company that carries pengembangan bangsa yang berkelanjutan.
Total Solution at the age of 50, Elnusa.
• The year 2023 is a year of development and strengthening
of Elnusa in a new journey towards excellence to achieve
sustainable positive growth. This achievement is reflected
in Elnusa’s operational and financial performance through
strengthening the core business as well as business
2020 Membuktikan kemampuannya untuk turut
membangun kapasitas nasional sebagai
perusahaan jasa energi yang mengusung Total
development that is able to sustain the Company’s business
growth.
• Through strategic steps on the internal and external sides
Solution di usianya yang telah menginjak 50 tahun, of Elnusa’s new journey and the allocation of appropriate
Elnusa. investment, the Company is able to navigate the journey in
the direction of the goals set. For this reason, the Company
Proving its capability to help building national shows its competitiveness which ultimately creates value
capacity as an energy service company that carries that not only has a positive impact on the Company and
Total Solution at the age of 50, Elnusa. stakeholders but also to increase contributions to the
sustainable development and development of the nation.
2023 Annual Report PT ELNUSA Tbk 61
Page 64
Profil Perusahaan
Company Profile
Riwayat Singkat Perusahaan
Brief History of the Company
PT Elnusa Tbk (“Elnusa”, “Perseroan”) didirikan dengan nama PT Elnusa Tbk (“Elnusa”, “Company”) was established under the
PT Electronika Nusantara berdasarkan Akta Notaris No. 18 tanggal 25 name PT Electronika Nusantara based on Notarial Deed No. 18 dated
Januari 1969 dari Tan Thong Kie, S.H., sebagaimana diubah melalui January 25, 1969 from Tan Thong Kie, S.H., as amended by Notarial
Akta Notaris No. 10 tanggal 13 Februari 1969 dari notaris yang sama. Deed No. 10 dated February 13, 1969 from the same notary. This
Akta pendirian ini, yang merupakan Anggaran Dasar Perseroan, telah deed of establishment, which constitutes the Company’s Articles of
mendapat pengesahan dari Menteri Kehakiman Republik Indonesia Association, was approved by the Minister of Justice of the Republic of
melalui Surat Keputusan No. J.A.5/18/24 tanggal 19 Februari 1969, Indonesia through Decree No. J.A.5/18/24 dated February 19, 1969,
serta telah diumumkan dalam Berita Negara Republik Indonesia and was published in the State Gazette of the Republic of Indonesia
No. 35, Tambahan No. 58 tanggal 2 Mei 1969. No. 35, Supplement No. 58 dated May 2, 1969.
Entitas induk Perseroan adalah PT Pertamina Hulu Energi (PHE), The Company’s parent entity is PT Pertamina Hulu Energi (PHE), with
dengan entitas induk terakhirnya adalah PT Pertamina (Persero). the ultimate parent entity being PT Pertamina (Persero). The Company
Perseroan mengawali kiprahnya sebagai pendukung operasi began its work as support to the operations of PT Pertamina (Persero),
PT Pertamina (Persero), terutama dalam memberikan pelayanan especially in providing services including maintenance and repairs,
termasuk pemeliharaan dan perbaikan, di bidang peralatan in the field of electronic communications equipment, navigation
komunikasi elektronik, peralatan navigasi dan sistem radar yang equipment and radar systems used by vessels owned by Pertamina
digunakan oleh kapal-kapal milik Pertamina maupun kapal-kapal and foreign oil vessels with cooperation agreement with State-Owned
minyak asing yang memiliki perjanjian kerja sama dengan Badan Enterprises (BUMN) in the oil and gas sector.
Usaha Milik Negara (BUMN) di bidang migas.
Pada tahun 1984, nama Perseroan berubah menjadi PT Elnusa In 1984, the Company’s name changed to PT Elnusa based on Notarial
berdasarkan Akta Notaris No. 23 tanggal 8 Juni 1984 yang dibuat Deed No. 23 dated June 8, 1984 made in the presence of Sinta Susikto,
di hadapan Sinta Susikto, Notaris, di Jakarta. Hingga akhirnya pada Notary, in Jakarta. Until finally in 2008, the Company was officially
tahun 2008, Perseroan secara resmi terdaftar di Bursa Efek Indonesia registered on the Indonesia Stock Exchange (stock code: ELSA) on
(Kode saham: ELSA) pada 6 Februari 2008 dan menggunakan nama February 6, 2008 by the name of PT Elnusa Tbk. Through the twists
PT Elnusa Tbk. Melalui lika-liku perjalanan panjangnya yang berawal and turns of its long journey which started as a shipping electronics
sebagai perusahaan jasa elektornika perkapalan kini Perseroan services company, the Company has now transformed into a leading
bertransformasi menjadi perusahaan jasa energi terkemuka di energy services company in Indonesia that is ready to become the
Indonesia yang siap menjadi kepercayaan dari klien nasional maupun trust of national and international clients.
internasional.
Informasi Perubahan Nama
Information on Name Change
Sebagaimana yang telah diuraikan dalam riwayat singkat Perseroan, As explained in the Company’s brief history, in 1984, the Company’s
bahwa pada tahun 1984, nama Perseroan berubah dari PT Elektronika name changed from PT Elektronika Nusantara to PT Elnusa based on
Nusantara menjadi PT Elnusa berdasarkan Akta Notaris No. 18 tanggal Notarial Deed No. 18 dated June 8, 1984 which was made before Sinta
8 Juni 1984 yang di buat di hadapan Sinta Susikto, Notaris, di Jakarta. Susikto, Notary, in Jakarta. This change has a strong basis, namely with
Perubahan tersebut memiliki landasan yang kuat yaitu dengan nama the name Elnusa, the Company has the capability to not only become
Elnusa, Perseroan telah memiliki kemampuan yang tidak hanya the largest service company in the oil and gas sector in Indonesia,
menjadi perusahaan jasa di bidang migas terbesar di Indonesia, but its human resources also meet international standards in the field
sumber daya manusia yang dimiliki pun telah memenuhi standar they are engage in.
internasional di bidang yang digeluti.
62 PT ELNUSA Tbk Laporan Tahunan 2023
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Profil Perusahaan
Company Profile
Visi, Misi, dan Strategi Perusahaan
Corporate Vision, Mission, and Strategy
Elnusa senantiasa melakukan kajian secara berkala terhadap Visi, Elnusa always carries out regular reviews of the Company’s Vision,
Misi, Nilai, dan Budaya Perusahaan untuk memastikan kesesuaiannya Mission, Values and Culture to ensure its suitability to developments
dengan perkembangan lingkungan bisnis Perseroan. Perumusan Visi, in the Company’s business environment. The formulation of the
Misi, Nilai, dan Budaya Perusahaan dilakukan dengan melibatkan Company’s Vision, Mission, Values and Culture is carried out by
seluruh pihak yang terkait yaitu Dewan Komisaris, Direksi, dan involving all related parties, namely the Board of Commissioners, the
Karyawan, serta memperhatikan kepentingan dari para Pemangku Board of Directors and Employees, as well as taking into account the
Kepentingan lainnya. interests of other Stakeholders.
Sejalan dengan perkembangan lingkungan bisnis dan tantangan In line with the development of the business environment and the
yang dihadapi, Perseroan masih menetapkan visi-misi pada tahun challenges it faces, the Company still sets its vision and mission of
sebelumnya karena dinilai masih cukup relevan untuk dilanjutkan the previous year as they are still considered quite relevant for
Perseroan dalam menghadapi dinamika dan tantangan bisnis the Company to continue in facing future business dynamics and
ke depan. challenges.
VISI VISION
Perusahaan Jasa Energi Terkemuka yang Memberikan
Solusi Total
Reputable Energy Services Company by Providing Total Solutions
Terkemuka | Leading
Bereputasi baik berarti perusahaan yang menjadi pilihan utama dan terpercaya untuk mendominasi
pasar.
Reputable means the company is the first choice and a trusted one that can dominate the market.
Perusahaan Jasa Energi | Energy Services Company
Untuk menciptakan bisnis yang berkelanjutan (dengan menyeimbangkan portofolio dari dinamika
bisnis yang berbeda) dan mencapai tingkat pertumbuhan yang lebih tinggi.
To create a sustainable business (by balancing a portfolio of different business dynamics) and
achieve higher growth rates.
Memberikan Solusi Total | Providing Total Solution
Elnusa akan memberikan solusi atau system yang komprehensif untuk memecahkan masalah yang
disesuaikan dengan kebutuhan pelanggan dan dinamika pasar.
Elnusa will provide a comprehensive solution or system to solve problems tailored to customer
needs and market dynamics.
MISI MISSION
• Meningkatkan bisnis yang berkelanjutan dan menguntungkan • Improve business sustainability and profitability in local
dalam industri energi dalam negeri dan internasional untuk and international energy industries to meet shareholders’
memenuhi harapan pemegang saham. Expectations
• Memenuhi dan menjaga kepuasan pelanggan dengan • Fulfill and maintain customer satisfaction by providing Total
memberikan solusi total melalui sinergi, operational excellence, Solution through synergy, operational excellence, HSSE and GCG
HSSE, dan prinsip-prinsip GCG. principles
• Meningkatkan kesejahteraan dan kesempatan untuk • Improve employees’ welfare and growth opportunities.
berkembang bagi karyawan. • Establish harmonious and mutually beneficial relationships with
• Membangun hubungan yang harmonis dan saling governments, partners, and communities.
menguntungkan dengan pemerintah, mitra, dan masyarakat
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Company Profile
Budaya dan Nilai Perusahaan
Corporate Culture and Value
Elnusa memiliki budaya dan tata nilai perusahaan yang menjadi Elnusa retains the corporate culture and values that are fundamental
fundamental dan wajib dipatuhi serta diterapkan dalam pelaksanaan and must be adhered to and applied in the implementation of daily
kerja sehari-hari oleh segenap jajaran di Perseroan. Budaya work by all levels of the Company’s organization. Corporate culture
perusahaan memegang peranan penting dalam pengelolaan Sumber plays an important role in managing human resources in an effort to
Daya Manusia (SDM) dalam upaya mewujudkan visi, misi, serta target realize the Company’s Vision, Mission, and Targets. Elnusa officers are
Perseroan. Perwira Elnusa diwajibkan untuk mengetahui, memahami obligated to comprehend and apply Elnusa’s values and culture as
dan menerapkan tata nilai serta budaya Perusahaan sebagai pedoman guidelines in their daily work.
dalam bekerja keseharian.
Pada 1 Juli 2020, Kementerian BUMN mengeluarkan Surat Edaran On 1 July 2020, the Ministry of State-Owned Enterprises (BUMN/SOE)
No. SE-7/MBU/07/2020 tentang Nilai-nilai Utama (Core Values) issued Circular Letter No. SE-7/ MBU/07/2020 concerning the Core
SDM BUMN. Surat Edaran ini diterbitkan dengan tujuan agar setiap Values of Human Capital (HC) of BUMN. The purpose of issuing this
SDM di lingkungan BUMN mengetahui, mengimplementasikan dan Circular Letter was to ensure that every BUMN’s HR implements and
menginternalisasikan Nilai-nilai Utama (Core Values) tersebut secara internalizes the Core Values of BUMN’s HR sincerely, consistently and
sungguh-sungguh, konsisten, dan konsekuen. Dengan demikian, consequently, thus bring forth daily behaviors and form a BUMN work
dapat melahirkan perilaku keseharian dan membentuk budaya kerja culture that is in line with its core values. Each BUMN is obligated
BUMN yang selaras dengan core values tersebut. Setiap BUMN wajib to apply the Core Values of BUMN’s HR into Corporate Culture and
menerapkan Core Values SDM BUMN menjadi Budaya Perusahaan become the basis to forming the character of human resources within
(Corporate Culture) dan menjadi dasar pembentukan karakter SDM BUMN, Subsidiaries, and Consolidated Affiliated Companies.
di lingkungan BUMN, Anak Perusahaan, serta Perusahaan Afiliasi
terkonsolidasi.
Mengacu Surat Edaran Kementerian BUMN No. SE-7/MBU/07/2020 Referring to the Circular Letter of the Ministry of SOE No. SE-7/
tersebut, Direktur Utama PT Pertamina (Persero) mengeluarkan Surat MBU/07/2020, the President Director of PT Pertamina (Persero)
Keputusan Tanggal 8 September 2020 No. KPTS-33/C0000/2020-S0 issued a Decree dated September 8, 2020 No. KPTS-33/C0000/2020-S0
tentang Penerapan Core Values ‘AKHLAK’ di Pertamina, Anak regarding the Implementation of the Core Values of AKHLAK in
Perusahaan serta Afiliasi terkonsolidasi serta Surat Perintah Direktur Pertamina, its Subsidiaries and Consolidated Affiliates as well as an
SDM dan Penunjang Bisnis PT Pertamina Hulu Energi No. Prin-003/ Instruction of the Director of HR and Business Support of PT Pertamina
PHE50000/2020-S8 tentang Tim Implementasi Tata Nilai ‘AKHLAK’ dan Hulu Energi No. Prin-003/ PHE5000/2020 -S8 on the Implementation
Program Budaya Inti 135 Sub Holding Upstream tanggal 5 Oktober Team of AKHLAK Values and the 135 Sub Holding Upstream Core
2020; dengan maksud untuk menyelaraskan proses Internalisasi Culture Program on October 5, 2020; The purpose and objective of
Tata Nilai dan Budaya Pertamina dengan Core Values ‘AKHLAK’ these Decrees and Orders is to harmonize the Internalization process
beserta panduan perilakunya sebagai Core Values SDM. Melalui surat of Pertamina’s Values and Culture with the Core Values of AKHLAK
keputusan dan surat perintah tersebut menetapkan penyelarasan and their behavioral guidelines as the Core Values of Human Capital.
Transformasi Budaya Pertamina dengan Core Values Sumber Daya These decrees and warrants stipulate the alignment of Pertamina’s
Manusia BUMN yaitu ‘AKHLAK’ beserta panduan perilakunya Cultural Transformation with the BUMN’s Core Values of Human
sehingga dapat mendukung upaya internalisasi dan implementasinya Capital, namely AKHLAK along with behavioral guidelines so that
di masing-masing Perusahaan Pertamina Group. they can support internalization and implementation efforts in each
Pertamina Group Company.
Setiap Perwira Perseroan wajib menerapkan Core Values SDM BUMN, Each Company Officer is required to apply the Core Values of BUMN’s
‘AKHLAK’, beserta panduan perilakunya menjadi Budaya Perusahaan Human Capital, AKHLAK, along with behavioral guidelines to become
dan menjadi dasar pembentukan karakter SDM di masing-masing Corporate Culture and become the basis for forming the character
Perusahaan. Proses Transformasi Tata Nilai dan Budaya di Elnusa of human resources in each Company. The process of Transforming
dilaksanakan dengan menyelaraskan internalisasi penerapan Core Values and Culture at Elnusa is carried out by aligning the
Values SDM BUMN, ‘AKHLAK’, beserta panduan perilakunya yang internalization of the implementation of the Core Values of BUMN’s
terdiri dari 18 contoh panduan perilaku AKHLAK yang wajib diketahui Human Capital, AKHLAK, along with behavioral guidelines which
dan diterapkan oleh seluruh Perwira. consist of 18 examples of AKHLAK behavior guidelines that must be
acknowledged and applied by all officers.
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Definisi Panduan Perilaku AKHLAK
Definition AKHLAK Behavioral Guidelines
1. Memenuhi janji dan komitmen.
Fulfilling promises and commitments.
Memegang teguh kepercayaan 2. Bertanggung jawab atas tugas, keputusan dan tindakan yang
yang diberikan dilakukan.
Holding firm to the trust given Being responsible for duties, decisions, and actions performed.
3. Berpegang teguh kepada nilai moral dan etika.
Holding firm to moral and ethical values.
Terus belajar dan mengembangkan 1. Meningkatkan kompetensi diri untuk menjawab tantangan yang
kapabilitas selalu berubah.
Continuing to learn and develop Increasing self-competence to answer ever-changing challenges.
2. Membantu orang lain belajar.
capabilities Helping others to learn.
3. Menyelesaikan tugas dengan kualitas terbaik.
Completing tasks in the highest quality.
Saling peduli dan menghargai 1. Menghargai setiap orang apapun latar belakangnya.
perbedaan Respecting everyone regardless of background.
Caring for each other and 2. Suka menolong orang lain.
Like to help others.
appreciate differences 3. Membangun lingkungan kerja yang kondusif.
Building a conducive work environment.
AMANAH | TRUST
KOMPETEN | COMPETENT
HARMONIS | HARMONIOUS Berdedikasi dan mengutamakan 1. Menjaga nama baik sesama karyawan, pimpinan, BUMN, dan
LOYAL | LOYAL kepentingan bangsa dan negara Negara.
Dedicated and prioritizing the Maintaining the name of fellow employees, leaders, SOE, and the
ADAPTIF | ADAPTIVE State.
KOLABORATIF | COLLABORATIVE interests of the Nation and State 2. Rela berkorban untuk mencapai tujuan yang lebih besar.
Willing to sacrifice to achieve greater goals.
3. Patuh kepada pimpinan sepanjang tidak bertentangan dengan
hukum dan etika.
Obeying the leadership as long as it does not conflict with law and
ethics.
Terus berinovasi dan antusias 1. Cepat menyesuaikan diri untuk menjadi lebih baik.
dalam menggerakkan ataupun Quickly adapting to get better.
menghadapi perubahan 2. Constantly making improvements following technological
developments.
Willing to sacrifice to achieve Willing to sacrifice to achieve greater goals.
greater goals 3. Bertindak proaktif.
Acting proactively.
Membangun kerjasama yang 1. Memberi kesempatan kepada berbagai pihak untuk
sinergis berkontribusi.
Building synergistic cooperation Giving opportunities for different parties to contribute.
2. Terbuka dalam bekerja sama untuk menghasilkan nilai tambah.
Being transparent in working together to generate added values.
3. Menggerakkan pemanfaatan berbagai sumber daya untuk tujuan
bersama.
Driving the utilization of various resources for common.
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Contoh-contoh Perilaku Spesifik di Elnusa & Grup
Examples of Specific Behavior in Elnusa & Group
Amanah Kompeten Harmonis
Trust Competent Harmonious
1. Tidak melakukan tindakan yang melanggar 1. Secara aktif mengikuti aktivitas 1. Menolong rekan kerja untuk menyelesaikan
etika Perusahaan seperti melakukan korupsi, pengembangan yang disediakan Perusahaan pekerjaan tanpa membeda-bedakan latar
menerima & memberi suap, dan lain-lain. (training/coaching/mentoring dan lain-lain) belakangnya.
Not talking actions that violate Company dalam upaya memenuhi gap competency. Helping colleagues to get works completed
ethics such as committing corruption and Actively participating in development without discriminating their background.
accepting bribes etc. activities provided by the Company (training, 2. Menghargai perbedaan pendapat dalam
2. Menyelesaikan komitmen pekerjaan yang coaching, mentoring/etc.) in the effort to forum diskusi/meeting.
sesuai kualitas dan deadline yang telah meet gap competency. Respect differences opinion in discussion
disepakati. 2. Berupaya untuk menyelesaikan pekerjaan forums/meetings.
Accomplish work commitments in accordance dengan kualitas terbaik.
with the agreed quality and deadline. Strive to accomplish the job with the best
quality.
Loyal Adaptif Kolaboratif
Loyal Adaptive Collaborative
1. Tidak Menjelek-jelekan program/kebijakan 1. Menggunakan aplikasi-aplikasi yang tersedia 1. Berkoordinasi secara baik dengan fungsi lain/
Elnusa & Grup Pertamina di Media Sosial. di Elnusa untuk mendukung pekerjaan mitra kerja sesuai dengan lingkup pekerjaan
Not vilifying the policy program of Elnusa & (equanta, ESS, dan lain-lain). yang dibutuhkan untuk penyelesaian pekerjaan.
Pertamina Group. Using the applications available in Elnusa to Coordinating well with other functions/work
2. Mengikuti arahan atasan dalam support employment (equanta, ESS, etc.). colleague following the scope of work needed
menyelesaikan tugas pekerjaan. 2. Secara proaktif mendukung program for the work completion.
Following direction by superior to complete transformasi yang ada sesuai lingkup 2. Menyediakan sumber daya yang dimiliki
the work tasks. jabatannya. untuk membantu rekan kerja dalam upaya
Proactively supporting the existing pemenuhan kebutuhan pelanggan.
transformation programs according to the Providing available resources to assist
position scope. colleagues in the effort to meet customers
needs.
SOSIALISASI DAN INTERNALISASI TATA NILAI SOCIALIZATION AND INTERNALIZATION OF
VALUES
Program internalisasi Tata Nilai AKHLAK terus dijalankan secara rutin The AKHLAK Values internalization program is carried out regularly
di Elnusa Group sejak tahun 2021 dan terus berlanjut hingga tahun at Elnusa Group since 2021 and will continue until 2023. The
2023. Pelaksanaan program tersebut mengacu pada dimensi program implementation of this program refers to the dimensions of the Living
Living Core Values yang ditetapkan oleh PT Pertamina (Persero), sesuai Core Values program set by PT Pertamina (Persero), in accordance
dengan Surat Keputusan Direktur Utama PT Pertamina (Persero) with the Decree of the President Director of PT Pertamina (Persero)
No. Kpts-01/C00000/2022-S0 tentang pengelolaan Program Living No. Kpts-01/C00000/2022-S0 concerning the management of the
Core Values (LCV) di Lingkungan Pertamina Group. Dimensi Living Living Core Values (LCV) Program in Pertamina Group Environment.
Core Values yang dimaksud adalah: These dimensions of the Living Core Values are as follows:
1. People: Role modeling; 1. People: Role modeling;
2. Process: Fostering understanding and conviction; 2. Process: Fostering understanding and conviction;
3. System: Developing talent & skills, and reinforcing with formal 3. System: Developing talent & skills, and reinforcing with formal
mechanism mechanism
Mengacu pada 3 (tiga) dimensi tersebut, upaya Perseroan Referring to these 3 (three) dimensions, the Company’s efforts to
meningkatkan internalisasi dan sosialisasi Tata Nilai AKHLAK increase internalization and socialization of AKHLAK Values are
direalisasikan melalui sejumlah program yang mencakup: realized through a number of programs which include the following:
1. Change Management Campaign “SATU ELNUSA: Change & 1. Change Management Campaign “ONE ELNUSA: Change &
collaboration to exceed the target” collaboration to exceed the target”
Pada bulan Juni 2022, Elnusa meluncurkan change management In June 2022, Elnusa launched the SATU ELNUSA (ONE ELNUSA)
campaign SATU ELNUSA: “Change & collaboration to exceed the change management campaign: “Change & collaboration to
target” sebagai tindak lanjut perubahan organisasi di Perseroan. exceed the target” as a follow-up to organizational changes in
Program ini diharapkan dapat mendorong perubahan melalui the Company. This program is expected to encourage change
implementasi Tata Nilai AKHLAK, khususnya nilai “Kolaboratif” through the implementation of the AKHLAK Values, especially the
dan “Adaptif” pada aktivitas pekerjaan sehari-hari agar dapat “Collaborative” and “Adaptive” values in daily work activities in
meningkatkan produktivitas serta kinerja Perseroan. Beberapa order to increase the Company’s productivity and performance.
aktivitas yang dijalankan dalam change management campaign Several activities carried out in the change management campaign
selama tahun 2023, antara lain: during 2023, among others, include the following:
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a. Implementasi visual standard guide/template “SATU a. Implementation of the “ONE ELNUSA” visual standard guide/
ELNUSA” untuk media komunikasi Perseroan seperti Elsa template for the Company’s communication media such as
News, template presentasi, broadcast dan lainnya. Elsa News, presentation template, broadcast and others.
b. Publikasi e-flyer ”AKHLAK Campaign Series”, AKHLAK Corner, b. Publication of e-flyers “AKHLAK Campaign Series”, AKHLAK
dan BIMA (Bacaan Mingguan Berhadiah). Corner, and BIMA (Weekly Readings with Prizes).
c. Penyelenggaraan Hari Antikorupsi Sedunia (Harkodia) dengan c. Organizatioin of the World Anti-Corruption Day (Harkodia)
tema ”Sinergi Berantas Korupsi, untuk Elnusa Maju”. with the theme “Synergy to Eradicate Corruption, for
Advanced Elnusa”.
d. Elnusa Leadership Development Program. d. Elnusa Leadership Development Program.
e. Leader’s Sharing Session “ELSA TALKS” . e. Leader’s Sharing Session “ELSA TALKS”.
f. Kegiatan-kegiatan perayaan ulang tahun Elnusa ke-54 dengan f. Activities celebrating Elnusa’s 54th anniversary with the
tema “New Journey for Excellence” antara lain: pertandingan theme “New Journey For Excellence” including: En-Lympic
olah raga En-Lympic, perlombaan esai ELSA JOURNO (Elnusa sports competition, ELSA JOURNO (Elnusa Employee
Employee Journalism), Employee Excellence Award, CLSR & Journalism) essay competition, Employee Excellence Award,
AKHLAK Video Competition, dan lainnya. CLSR & AKHLAK Video Competition, and others .
2. Program-program Agent of Change 2. Agent of Change Programs
Agent of Change (AoC) Elnusa Group sebagai pengelola kegiatan Agent of Change (AoC) Elnusa Group as manager of cultural
budaya di Perseroan, berpartisipasi dan menjalankan program- activities in the Company, participates in and carries out cultural
program budaya, antara lain: programs, including the following:
a. Rekrutmen agent of change yang dilakukan di awal tahun a. Recruitment of agents of change will be carried out in early
2023. 2023.
b. Program-program upskilling agent of change (AoC), antara b. Upskilling agent of change (AoC) programs among others
lain: Penyusunan project charter menggunakan design are: Preparation of project charters using design thinking and
thinking dan design sprint (1 Maret 2023), upskilling agent design sprint (March 1, 2023), upskilling agent of change 2023
of change 2023 “Excellence Through Collaboration” yang “Excellence Through Collaboration” organized by Culture &
diselenggarakan oleh Culture & Change Management Change Management of Upstream Subholding (July 12–14,
Subholding Upstream (12–14 Juli 2023), Lightning Decision 2023), Lightning Decision Jam (LDJ) as a decision making
Jam (LDJ) sebagai tools decision making (28 Juli 2023), tool (July 28, 2023), AKHLAK Living Core Values workshop
workshop Living Core Values AKHLAK (1 September 2023), (September 1, 2023), and upskilling AoC organized by Culture
dan upskilling AoC yang diselenggarkan oleh Culture & & Change Management of PT Pertamina (Persero) (December
Change Management PT Pertamina (Persero) (11–12 11–12, 2023).
Desember 2023).
c. Pertemuan konsolidasi dan koordinasi AoC yang rutin c. The AoC consolidation and coordination meeting, routinely
dilaksanakan sebulan sekali dihadiri oleh perwakilan dan held once a month, is attended by AoC representatives and
koordinator AoC seluruh Elnusa Group. coordinators throughout the Elnusa Group.
3. Culture Summit dan Culture Amplifier 2023 3. Culture Summit and Culture Amplifier 2023
Elnusa berpartisipasi dalam acara “Culture Summit dan Culture Elnusa participated in the 2023 “Culture Summit and Culture
Amplifier” tahun 2023 yang diselenggarkaan oleh Subholding Amplifier” event organized by Upstream Subholding. In this
Upstream. Dalam acara ini, Elnusa memperoleh juara pertama event, Elnusa won first place in the new program category
untuk kategori program baru (AKHLAK Meter) dan Elnusa Trans (AKHLAK Meter) and Elnusa Trans Samudera won second place in
Samudera memperoleh juara kedua untuk kategori program the existing program category (Proper Application).
existing (Aplikasi Proper).
4. Sosialisasi Tata Nilai AKHLAK 4. Socialization of AKHLAK Values
Sosialisasi Tata Nilai AKHLAK dilakukan hampir di seluruh fungsi, Socialization of AKHLAK Values is carried out in almost all functions,
entitas Anak Perusahaan, dan lokasi proyek Perseroan. Fungsi subsidiary entities and project locations of the Company. The
Corporate Secretary juga berperan dalam sosialisasi AKHLAK, Corporate Secretary function also plays a role in socializing
khususnya dalam pembuatan puluhan video AKHLAK Moment. AKHLAK, especially in producing tens of AKHLAK Moment videos.
Sosialisasi AKHLAK dan video AKHLAK Moment disampaikan pada AKHLAK socialization and AKHLAK Moment videos are delivered
pembukaan acara-acara pertemuan, meeting, rapat Direksi, rapat at the opening of gatherings, meetings, Board of Directors
koordinasi, dan event-event Perseroan, seperti town hall meeting, meetings, coordination meetings, and Company events, such as
Elnusa Contractor HSSE Meeting (Encore), vendor annual meeting, town hall meetings, Elnusa Contractor HSSE Meeting (Encore),
dan lain-lain. vendor annual meetings, etc.
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5. Learning and System 5. Learning and System
Untuk meningkatkan pemahaman Tata Nilai AKHLAK pada setiap To enhance the understanding of AKHLAK Values of each
pekerja, Perseroan mengimplementasikan beberapa modul employee, the Company implements several training modules
pelatihan dan sistem mengenai Tata Nilai AKHLAK, antara lain: and systems regarding AKHLAK Values, among others as follows:
a. Mandatory AKHLAK Course menggunakan modul learning a. Mandatory AKHLAK Course uses a learning management
management system yang dikelola oleh Pertamina Corporate system module managed by Pertamina Corporate University.
University.
b. Modul AKHLAK pada induction online untuk pekerja baru b. AKHLAK module in online induction for new workers and for
maupun untuk refreshment. refreshment
c. Pengembangan AKHLAK Meter, sebuah aplikasi memonitor c. Development of AKHLAK Meter, an application to monitor
dan mengukur indikator-indikator perilaku yang and measure behavioral indicators that reflect AKHLAK.
mencerminkan AKHLAK.
d. Modul Code of Conduct pada Compliance Online System d. Code of Conduct module in the Compliance Online System
(COMPOLS), yang di dalamnya terdapat klausul komitmen (COMPOLS), which contains a commitment clause to
menjalankan Tata Nilai AKHLAK. implement AKHLAK Values.
6. Assessment Living Core Values AKHLAK 6. Assessment of AKHLAK Living Core Values
Tahun 2023, Elnusa Group berpartisipasi dan mengelola In 2023 Elnusa Group participated and also managed the AKHLAK
program Living Core Values (LCV) AKHLAK (sesuai dengan Surat Living Core Values (LCV) program (in accordance with the Decree
Keputusan Direktur Utama PT Pertamina (Persero) No. Kpts-01/ of the President Director of PT Pertamina (Persero) No. Kpts-
C00000/2022-S0 tentang pengelolaan Program Living Core Values 01/C00000/2022-S0 regarding the management of the Living
(LCV) di lingkungan Pertamina Group yang dimulai 1 Oktober Core Values (LCV) Program within Pertamina Group) starting
2022 hingga 30 September 2023. Program LCV AKHLAK diikuti from October 1, 2022 to September 30, 2023. The LCV AKHLAK
oleh 18 leader level BOD-1 dan Direktur Anak Perusahaan. program was attended by 18 BOD-1 level leaders and Subsidiary
Directors.
Dalam asesmen LCV AKHLAK tahun 2023, Elnusa Group In the 2023 AKHLAK LCV assessment, Elnusa Group obtained an
memperoleh rata-rata skor 346, yang berarti ”AKHLAK Maturity average score of 346 or assessed as “AKHLAK Maturity Level”
Level” pada level “engagement”. Adapun kegiatan-kegiatan at “engagement” level. The LCV program activities include the
program LCV, antara lain: following:
a. Program Safari LCV kepada para leader. a. LCV Safari Program for leaders.
b. Penyusunan project charter budaya setiap fungsi dan entitas b. Preparation of cultural project charters for each Subsidiary
Anak Perusahaan. function and entity.
c. Pengelolaan program budaya sesuai dengan project charter. c. Cultural programs Management in accordance with the
project charter.
d. Pengelolaan komunikasi dan sosialisasi Tata Nilai AKHLAK di d. Communication management and socialization of AKHLAK
lingkungan pekerjaan. Values in the working environment.
e. Pengumpulan evidence LCV dan program internalisasi e. LCV evidence collection and AKHLAK internalization program.
AKHLAK .
f. Survei Budaya HSSE dan Survei Implementasi Tata Nilai f. HSSE Culture Survey and AKHLAK Values Implementation
AKHLAK. Survey.
g. Survei employee engagement dan survei practice pulse check. g. Employee engagement survey and practice pulse check
survey.
IDENTITAS PERUSAHAAN CORPORATE IDENTITY
Logo ELNUSA mengalami perubahan pada tahun 2013 dalam The ELNUSA logo underwent a change in 2013 to support business
rangka menunjang business repositioning, sejalan dengan visi-misi repositioning, in line with Elnusa’s new vision and mission to become
baru Elnusa menjadi Energy Services dan memberikan penekanan Energy Services and to provide emphasis as well as a positive image
sekaligus positive image kepada seluruh pemegang saham terhadap to all shareholders regarding changes in Elnusa’s culture. The logo
perubahan budaya Elnusa. Perubahan logo tersebut efektif berlaku change was effective from September 9, 2013, which coincided with
sejak tanggal 9 September 2013 atau bertepatan dengan Hari Ulang Elnusa’s 44th anniversary.
Tahun ke-44 Elnusa
Sehubungan dengan perubahan logo, tidak terdapat dampak secara In connection with the logo change, there was no direct impact on
langsung terhadap kegiatan operasional maupun kinerja keuangan the Company’s operational activities or on financial performance. This
Perusahaan. Perubahan logo ini menunjukkan image baru terhadap logo change showed a new image of Elnusa as a corporation.
Elnusa sebagai korporasi.
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Makna Logo Perusahaan
The Meaning of Company Logo
GAGASAN DASAR LOGOGRAM BASIC IDEAS OF THE LOGOGRAM
Gagasan dasar logogram adalah “Circular Energy” yang divisualisasikan The fundamental idea behind the logogram is “Circular Energy”,
membentuk huruf “e” sebagai huruf awal nama Perseroan (Elnusa) visualized in the form of letter “e”, the initial letter of the Company’s
dan ruang lingkup bisnis Perseroan (Energi). name (Elnusa) and the scope of the Company’s business (Energy).
Makna Struktur Logogram • Struktur bentuk logo bulat, bermakna dinamis • The structure of the logo is round, which means
The Significance of the Logogram dan sempurna, Elnusa sebagai perusahaan jasa, dynamic and perfection, Elnusa as a service
Structure memiliki semangat dan kekuatan besar yang company, has great enthusiasm and strength
secara dinamis berperilaku responsif, adaptif, dan which dynamically behave responsively, adaptively
inovatif untuk memenuhi kebutuhan dan kepuasan and innovatively to meet customer needs and
pelanggan. Kesempurnaan adalah komitmen dan satisfaction. Perfection is Elnusa’s commitment and
integritas Elnusa untuk membangun negeri melalui integrity to develop the country through energy
bisnis energy services. services business.
• Konfigurasi gradasi ketebalan garis menciptakan • The line thickness gradation configuration creates
impresi kecepatan berputar yang mengartikulasikan: an impression of rotating speed that articulates:
continuous improvement, dalam penguasaan continuous improvement, in mastering technology,
teknologi, peningkatan mutu sumber daya improving the quality of human resources, which
insani, yang menghasilkan profesionalisme yang generate trusted professionalism to accelerate
terpercaya guna mengakselerasi pertumbuhan business growth and business development
bisnis dan pengembangan usaha.
Makna Logotype Tulisan ‘elnusa’ sebagai ‘logotype Elnusa’ The word ‘elnusa’ as the ‘Elnusa logotype’ uses the
The Significance of the Logotype menggunakan huruf Frutiger SAIN Bd v.1, memberi Frutiger SAIN Bd v.1 font, portraying the impression
kesan ramah (lowercase/huruf kecil) dan tegas (bold/ of friendliness (lowercase) and firm (bold)
tebal).
Makna Struktur Logogram Komposisi warna yang terdiri dari biru, merah, dan The composition of the colors that consists of blue,
The Significance of the Logogram hijau merupakan cerminan karakteristik dan nilai red and green which represent the characteristic and
Structure Elnusa. value of Elnusa:
• Hijau: CLEAN, humanis dan ramah lingkungan. • Green: CLEAN, humanist and environmentally
friendly.
• Merah: RESPECTFUL dan semangat. • Red: RESPECTFUL and passionate.
• Biru: SYNERGY, teknologi, dan modern. • Blue: SYNERGY, technology and modern.
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Kegiatan dan Bidang Usaha
Activities and Line of the Business
KEGIATAN USAHA BERDASARKAN ANGGARAN BUSINESS ACTIVITIES BASED ON THE LATEST
DASAR TERAKHIR ARTICLES OF ASSOCIATION
Berdasarkan Akta Perubahan terakhir Perseroan No. 8 tanggal 17 Based on the Company’s latest Deed of Amendment No. 8 dated
Oktober 2022 dibuat di hadapan Aulia Taufani, S.H., Notaris di Jakarta October 17, 2022 made before Aulia Taufani, S.H., Notary in Jakarta
yang telah mendapat persetujuan Menteri Hukum dan Hak Asasi as approved by the Minister of Law and Human Rights of the Republic
Manusia RI dengan Surat Keputusan No. AHU-0082444.AH.01.02 of Indonesia with Decree No. AHU-0082444.AH.01.02 of 2022 dated
Tahun 2022 tanggal 15 November 2022, terdapat penyusunan kembali November 15, 2022, there was an amendment to Article 3 of the
Pasal 3 Anggaran Dasar Perseroan yaitu: Company’s Articles of Association, namely as described below:
1. Maksud dan tujuan Perseroan ini berusaha dalam bidang 1. The purpose and objective of this Company is to engage in the
Jasa (Aktivitas Profesional; Ilmiah dan Teknis; Informasi dan business of Services (Professional; Scientific and Technical;
Komunikasi; Real Estat; Aktivitas Penyewaan dan Sewa Guna Information and Communication; Real Estate; Rental and
Usaha tanpa Hak Opsi, Ketenagakerjaan dan Usaha Penunjang Leasing Activities without Option Rights, Employment and Other
Lainnya); Perdagangan Besar dan Eceran; Reparasi dan Perawatan Supporting Businesses); Wholesale and Retail Trade; Repair and
Mobil dan Sepeda Motor; Pertambangan dan Penggalian; Maintenance of Cars and Motorcycles; Mining and Quarrying;
Pembangun (Konstruksi); Industri Pengolahan; Pengadaan Listrik, Builders (Construction); Processing Industry; Procurement of
Gas, Uap/Air Panas dan Udara Dingin; Treatment Air, Treatment Electricity, Gas, Steam/Hot Water and Cold Air; Water Treatment,
Air Limbah, Treatment dan Pemulihan Material Sampah dan Wastewater Treatment, Treatment and Recovery of Waste
Aktivitas Remediasi. Materials and Remediation Activities.
2. Untuk mencapai maksud dan tujuan tersebut di atas, Perseroan 2. To achieve the aforementioned purposes and objectives, the
dapat melaksanakan kegiatan usaha sebagai berikut: Company may carry out the following business activities:
a. Aktivitas profesional; ilmiah dan teknis: a. Professional ativities; scientific and technical:
– Aktivitas keinsinyuran dan konsultasi teknis yang – Engineering and related technical consulting activities.
berhubungan dengan itu.
– Aktivitas konsultasi management industry. – Consulting management industry activities.
b. Informasi dan komunikasi: b. Information and communication:
– Aktivitas pengolahan data. – Data processing activities.
– Aktivitas penyediaan identitas digital. – Digital identity activities.
– Aktivitas penyediaan sertifikat elektronik dan layanan – Provision of electronic certificates and services that use
yang menggunakan sertifikat elektronik. electronic certificate.
– Aktivitas konsultasi dan perancangan internet of things – Internet of Things (IOT) consulting and design activities.
(IOT).
– Aktivitas konsultasi komputer dan manajemen fasilitas – Other computer consulting and computer facility
komputer lainnya. management activities.
– Aktivitas teknologi informasi dan jasa komputer lainnya. – Information technology activities and other computer
services.
c. Real estat; aktivitas penyewaan dan sewa guna usaha tanpa c. Real estate; leasing and leasing activities without option
hak opsi, ketenagakerjaan, agen perjalanan dan usaha rights, employment, travel agency and other supporting
penunjang lainnya), antara lain: businesses, such as:
– Aktivitas konsultasi manajemen lainnya. – Other management consulting activities.
– Aktivitas penyeleksian dan penempatan tenaga kerja. – Labor selection and placement activities.
– Real estat yang dimiliki sendiri atau disewa. – Self-owned or leased real estate.
– Penyewaan venue penyelenggaraan aktivitas mice dan – Venue rental for mice activities and special events.
event khusus.
– Aktivitas penyeleksian dan penempatan tenaga kerja – Domestic labor selection and placement activities.
dalam negeri.
– Aktivitas penyeleksian dan penempatan tenaga kerja luar – Overseas labor selection and placement activities.
negeri.
– Aktivitas penyedia gabungan jasa penunjang fasilitas. – Activities of providing combined facility support services.
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d. Menjalankan usaha dalam perdagangan besar dan eceran; d. Conduct business in wholesale and retail trade; repair and
reparasi dan perawatan mobil dan sepeda motor antara lain: maintenance of cars and motorcycles, such as:
– Perdagangan besar bahan bakar padat, cair, dan gas dan – Wholesale trading of solid, liquid, and gas fuels and
produk yang berhubungan dengan itu. related products.
– Perdagangan besar atau balas jasa (fee) atau kontrak . – Wholesale or fee or contract trading.
– Perdagangan besar peralatan telekomunikasi. – Wholesale trading of telecommunication equipment.
e. Menjalankan usaha dalam bidang pertambangan dan e. Conducting business in the field of Mining and Quarrying,
penggalian antara lain: such as:
– Aktivitas penunjang pertambangan minyak bumi dan gas – Activities supporting petroleum and natural gas mining.
alam.
– Aktivitas penunjang pertambangan dan penggalian – Other mining and quarrying supporting activities .
lainnya.
f. Menjalankan usaha dalam bidang pembangunan (konstruksi), f. Conduct business in the field of development (construction),
antara lain: such as:
– Konstruksi bangunan sipil minyak dan gas bumi. – Construction of oil and gas civil buildings
– Konstruksi bangunan sipil pertambangan. – Construction of mining civil buildings
–- Konstruksi bangunan sipil panas bumi. – Geothermal civil building construction
– Instalasi minyak dan gas. – Oil and gas installation.
– Konstruksi sentral telekomunikasi. – Construction of telecommunication centers.
g. Menjalankan usaha dalam bidang perindustrian, antara lain: g. Conduct business in Industrial field, such as:
– Industri mesin penambangan, penggalian, dan konstruksi. – Mining, quarrying, and construction machinery industry.
– Industri bahan bakar dari pemurnian dan pengilangan – Fuel industry from petroleum refining and refining.
minyak bumi.
– Industri produk dari hasil kilang minyak bumi. – Petroleum refinery products industry.
– Pembangkitan tenaga listrik (termasuk juga energi – Electric power generation (including alternative energy).
alternatif).
– Industri kapal dan perahu. – Ship and boat industry.
h. Menjalankan usaha dalam bidang industri pengolahan h. Conducting a business in the field of processing industry
– Industri bahan bakar dari pemurnian dan pengilangan – Fuel industry from petroleum refining and refining.
minyak bumi.
– Industri produk dari hasil kilang minyak bumi. – Industry of products from petroleum refineries
– Industri kapal dan perahu. – Ship and boat industry
i. Pengadaan listrik, gas, uap/air panas dan udara dingin i. Procurement of Electricity, Gas, Steam/Hot Water and
Cold Air
– Pembangkitan tenaga listrik. – Electric power generator.
– Pembangkit, transmisi, distribusi dan penjualan tenaga – Generating, transmission, distribution and sale of
listrik dalam suatu kesatuan usaha. electricity in one business unit.
– Pembangkit, distribusi, dan penjualan tenaga listrik – Generating, distribution and sale of electricity in one
dalam satu kesatuan usaha. business unit.
– Pengoperasian instalasi penyediaan tenaga listrik. – Operation of electricity supply installation.
3. Untuk mencapai maksud dan tujuan tersebut di atas serta 3. To achieve the above purposes and objectives and to support
menunjang kegiatan usaha utama Perseroan tersebut di atas, the Company’s main business activities mentioned above, the
Perseroan melaksanakan juga kegiatan usaha penunjang di Company also carries out supporting business activities in the
bidang: fields of:
a. Industri pengolahan: industri mesin penambangan, a. Processing industry: mining, quarrying and construction
penggalian dan konstruksi. machinery industry
b. Industri treatment air, treatment air limbah, treatment dan b. Water treatment industry, wastewater treatment, treatment
pemulihan material sampah dan aktivitas remediasi: and recovery of waste materials and remediation activities:
– Aktivitas penunjang treatment air – Water treatment support activities
– Treatment dan pembuangan air limbah tidak berbahaya. – Treatment and disposal of non-hazardous wastewater
– Treatment dan pembuangan air limbah berbahaya. – Treatment and disposal of hazardous wastewater
c. Perdagangan besar dan eceran; reparasi dan perawatan c. Wholesale and retail trade; repair and maintenance of
mobil dan sepeda motor: perdagangan eceran bahan bakar automobiles and motorcycles: retail trade in fuel oil, fuel gas
minyak, bahan bakar gas (BBG), dan liquefied petroleum gas (BBG), and liquefied petroleum gas (LPG) at land, sea, and air
(LPG) di sarana pengisian bahan bakar transportasi darat, transportation refueling facilities.
laut, dan udara.
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KEGIATAN USAHA DIJALANKAN PADA TAHUN BUSINESS ACTIVITIES CARRIED OUT IN THE
BUKU FINANCIAL YEAR
Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) 5 Based on the Statement of Financial Accounting Standards (PSAK) 5
(Revisi 2009) tentang “Segmen Operasi”, segmen usaha Perseroan (Revised 2009) on “Operation Segments”, the Company’s business
dikelompokkan menurut kegiatan usaha yaitu, Jasa Hulu Migas, Jasa segments are grouped according to business activities, namely,
Distribusi & Logistik Energi, serta Jasa Penunjang Migas, dengan Upstream Oil and Gas Services, Energy Distribution & Logistics
keterangan sebagai berikut: Services, and Oil and Gas Support Services, with the following
information:
Jasa Hulu Migas Menyediakan jasa pengukuran data geofisika/seismik, Providing geophysical/seismic data measurement
Upstream Oil & Gas Services jasa pemboran migas, jasa oilfield dan jasa operation services, oil and gas drilling services, oilfield
& maintenance (O&M) dan engineering, procurement, services, and operation & maintenance (O&M) and
& construction (EPC). engineering, procurement, & construction (EPC)
services.
Jasa Distribusi & Logistik Energi Menyediakan jasa penyimpanan, perdagangan, Providing storage, trading, distribution and marketing
Energy Distribution & Logistics pendistribusian, serta pemasaran produk minyak dan services for oil and gas products in Indonesia.
Services gas di Indonesia.
Jasa Penunjang Migas Menyediakan jasa penguliran, perdagangan pipa Open Providing threading services, trading Open Cycle
Oil and Gas Support Services Cycle Gas Turbine (OCGT) dan fabrikasi, pembuatan ulir Gas Turbine (OCGT) pipelines and fabrication,
(threading) untuk pemboran migas, jasa pengelolaan thread making (threading) for oil and gas drilling,
data dan informasi energi dan sumber daya mineral data management services and information on
(khususnya eksplorasi dan eksploitasi minyak energy and mineral resources (especially exploration
dan gas bumi), jasa pengelolaan data migas, jasa and exploitation of oil and gas), oil and gas data
pembangunan sistem teknologi informasi terpadu, management services, integrated information
jasa telekomunikasi, jasa penyediaan jaringan, technology system development services,
telekomunikasi satelit, dan sistem komunikasi Very- telecommunications services, network services
Small-Aperture Terminal (VSAT). provider, satellite telecommunications and the Very-
Small-Aperture Terminal (VSAT) communication
system.
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Produk/Jasa Perseroan
Company Product/Services
Berdasarkan maksud dan tujuan serta kegiatan usaha yang dilakukan, Based on the purpose and objectives as well as business activities
Perseroan mengembangkan produk dan jasa melalui 3 (tiga) segmen carried out, the Company develops products and services through
usaha, yang juga dijalankan oleh kelompok usaha Perseroan, dengan 3 (three) business segments, also carried out by the Company’s
penjelasan sebagai berikut: business group, with description as follows:
Segmen Usaha Divisi/Entitas Anak Aktivitas Pokok Aktivitas Bisnis
Business Segment Division/Subsidiary Main Activities Business Activities
Jasa Hulu Migas Divisi: Jasa Akuisisi Data Geofisika/ 1. Seismic Data Acquisition (Land, Marine and
Upstream Oil and Gas Divisi Geoscience & Reservoir Survei Seismik Migas Transition Zone/TZ)
Services Services (GRS) Geophysical Data Acquisition/Oil 2. Non-Seismic Data Acquisition
Entitas Anak: and Gas Seismic Survey Services 3. Seismic Data Processing
PT Elnusa Geosains Indonesia 4. Geology, Geophysics & Reservoir
(EGI)
Division:
Geoscience & Reservoir
Services (GRS) Division
Subsidiary:
PT Elnusa Geosains Indonesia
(EGI)
Divisi: Jasa Pengeboran dan 1. Drilling Services
Divisi Oilfield Services (OFS) Pemeliharaan Lapangan Migas 2. Hydraulic Workover & Snubbing Services
Entitas Anak: Oil and Gas Field Drilling and 3. Coiled Tubbing Services
PT Elnusa Oilfield Services Maintenance Services 4. Electric Wireline Logging Services
(EOS) 5. Well Testing Services
Division: Divisi Oilfield 6. Cementing & Pumping Services
Services (OFS) 7. Drilling Fluid Services
Subsidiary: PT Elnusa Oilfield 8. Surface Testing & Drill Steam Testing Services
Services (EOS) 9. Mud Logging & H2S Services
10. Enhance Oil Recovery
11. Well Plug & Abandonment
12. Artificial Lift
Divisi: Jasa Operation & Maintenance 1. Engineering, Procurement, & Construction
Divisi EPC-OM (Engineering, (O&M) dan Engineering, 2. Operation & Maintenance
Production and Cosntruction- Procurement, & Construction
Operation & Maintenance) (EPC)
Division: EPC-OM Operation & maintenance
(Engineering, Production and (O&M) and Engineering Services,
Construction-Operation & Procurement, & Construction
Maintenance) (EPC)
Jasa Distribusi & Logistik Entitas Anak: Jasa penyimpanan BBM, 1. Manajemen depot BBM milik swasta, mulai
Energi PT Elnusa Petrofin (EPN) pendistribusian BBM, dari kegiatan administrasi pembelian BBM,
Energy Distribution & Subsidiary: perdagangan BBM industri & pengangkutan BBM, penyimpanan BBM dan
Logistics Services PT Elnusa Petrofin (EPN) marine, perdagangan chemicals, penyaluran BBM di lokasi pelanggan. EPN juga
perdagangan pelumas & aspal, memiliki depot BBM sendiri dengan kapasitas
serta pengelolaan SPBU & SPBE 4.400 KL di Plumpang-Semper, Jakarta Utara untuk
Fuel storage services, fuel menyimpan Pertadex Pertamina.
distribution, Industrial & Marine 2. Manajemen distribusi BBM, distribusi BBM dari
fuel trading, chemicals trading, depot Pertamina ke SPBU, Agen Premium Minyak
lubricants & asphalt trading, and Solar (APMS) dan stasiun pengisian bahan bakar
SPBU & SPBE management bunker (SPBB).
3. Pengelolaan SPBU dan SPBE.
4. Perdagangan Bahan Kimia.
5. Perdagangan BBM Industri-Marine.
6. Perdagangan Pelumas dan Aspal.
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Segmen Usaha Divisi/Entitas Anak Aktivitas Pokok Aktivitas Bisnis
Business Segment Division/Subsidiary Main Activities Business Activities
1. Management of privately-owned fuel depots,
starting from administration activities for fuel
purchases, fuel transportation, fuel storage and
fuel distribution at customer locations. EPN also
has its own fuel depot with a capacity of 4,400
KL in Plumpang-Semper, North Jakarta to store
Pertamina’s Pertadex.
2. Fuel distribution management, fuel distribution
from Pertamina depots to gas stations, Premium
Solar Oil Agent (APMS) and bunker refueling
stations (SPBB).
3. Management of SPBU and SPBE.
4. Chemical Trading.
5. Industry-Marine fuel trade.
6. Lubricants and Asphalt Trading.
Jasa Penunjang Migas Entitas Anak: Jasa fabrikasi, penguliran dan 1. Pengolahan bahan mentah dan bahan baku.
Oil and Gas Support Services PT Elnusa Fabrikasi perdagangan pipa Oil Country 2. Pembuatan serta perbaikan alat-alat perminyakan.
Konstruksi (EFK) Tubular Goods (OCTG), proyek 3. Perdagangan umum, termasuk ekspor, impor,
Subsidiary: EPC dan Maintenance Services regional dan lokal.
PT Elnusa Fabrikasi Fabrication, threading and 4. Penyediaan jasa untuk bidang minyak dan gas
Konstruksi (EFK) trading services for Oil Country bumi, yaitu OCTG dan penguliran pipa. Berperan
Tubular Goods (OCTG) pipes, sebagai agen dari perusahaan dari dalam maupun
EPC projects and Maintenance luar negeri.
Services 5. Jasa pemeliharaan mesin dan peralatan migas.
6. Layanan jasa desain, engineering, pengawasan, dan
pelaksanaan konstruksi.
1. Processing of raw materials and raw materials.
2. Manufacture and repair of petroleum equipment.
3. General trade, including export, import, regional
and local.
4. Provision of services for the oil and natural gas
sector, namely OCTG and pipelines. Acting as an
agent for companies from within and outside the
country.
5. Oil and gas machinery and equipment maintenance
services.
6. Design, engineering, supervision, and construction
implementation services.
Entitas Anak: Jasa Pengelolaan Data Migas 1. Pengelolaan data migas (fisik & digital) nasional
PT Patra Nusa Data (PND) Meliputi, Data Fisik (Report/ untuk menarik investasi migas nasional.
Subsidiary: Paper, Media Simpan Data, 2. Bisnis Farm in Farm Out.
PT Patra Nusa Data (PND) Fluida, Batuan) dan Data 3. Bisnis pengelolaan data migas korporat (Corporate
Digital, Jasa Alih Media, Jasa Data Repository).
Remastering, Jasa Prospect 4. Bisnis pengelolaan data non migas
Evaluation, Jasa Aplikasi IT 5. Pembangunan System Digital Oilfield Management.
Data Management, Bisnis 6. Pembangunan, pengembangan dan pengelolaan
Design & Implementasi Data Advance well data management (Online Welldata
Governance, Data Warehouse monitoring).
Digital, Advance Well Data 7. Design & implementasi data governance.
Management. 8. Bisnis data warehouse digital dan Corporate
Oil and Gas Data Management Dashboard System.
Services including, Physical 1. National oil and gas data management (physical &
Data (Report/Paper, Data digital) to attract national oil and gas investment.
Storage Media, Fluid, Rocks) 2. Farm in Farm out Business.
and Digital Data, Media 3. The business of managing corporate oil and gas
Transfer Services, Remastering data (Corporate Data Repository).
Services, Prospect Evaluation 4. Non-oil and gas data management business
Services, IT Data Management 5. Development of a Digital Oilfield Management
Application Services, Business System.
Design & Implementation of 6. Development, development and management of
Data Governance, Digital Data Advance well data management (Online Well data
Warehouse, Advance Well Data monitoring).
Management. 7. Design & implementation of data governance.
8. Digital warehouse data business and Corporate
Dashboard System.
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Segmen Usaha Divisi/Entitas Anak Aktivitas Pokok Aktivitas Bisnis
Business Segment Division/Subsidiary Main Activities Business Activities
Entitas Anak: Jasa penyimpanan data fisik, 1. Penyimpanan dan pengelolaan berbagai jenis
PT Sigma Cipta Utama (SCU) pengelolaan data elektronik & dokumen meliputi Magnetic Tape Storage,
Subsidiary: sistem informasi, penyimpanan Document Hardcopy Storage, Geological Sample
PT Sigma Cipta Utama (SCU) contoh batuan migas, Storage, General Warehousing, Geological Sample
telekomunikasi radio, jasa Maintenance Services, Data Assesment, Data
aplikasi sistem IT. Storage & Library Servicing, Magnetic Media
Physical data storage services, Transferring, dan Hardcopy Scanning.
electronic data management & 2. Information & Communication Technology (ICT),
information systems, storage meliputi Data Center & Disaster Recovery Services,
of oil and gas samples, radio IT Solution, IT Service Management (ITSM),
telecommunications, IT system Knowledge Management System (KMS), Radio
application services. (Trunking and Conventional) Telecommunication
Solution, Equipment Monitoring Control, Vessel
Tracking Monitoring System, dan GPS Tracking.
3. Pembuatan duplikat data master dalam berbagai
media dan mengubah format data.
4. Proses perlindungan data untuk kepentingan
backup dan recovery data elektronik.
1. Storage and management of various types of
documents including Magnetic Tape Storage,
Document Hardcopy Storage, Geological Sample
Storage, General Warehousing, Geological Sample
Maintenance Services, Data Assessment, Data
Storage & Library Servicing, Magnetic Media
Transferring, Hardcopy Scanning.
2. Information & Communication Technology (ICT),
including Data Center & Disaster Recovery Services,
IT Solution, IT Service Management (ITSM),
Knowledge Management System (KMS), Radio
(Trunking and Conventional) Telecommunication
Solution, Equipment Monitoring Control, Vessel
Tracking Monitoring System, GPS Tracking.
3. Duplication master data in various media and
change the data format.
4. Data protection process for the purposes of
electronic data backup and recovery.
Entitas Anak: Jasa pendukung layanan marine 1. Jasa penyewaan kapal untuk keperluan operasional
PT Elnusa Trans Samudera migas lapangan minyak, seperti penyewaan tug boat,
(ETSA) Supporting services for marine crew boat, AWB dan, multipurpose barges.
Subsidiary: oil and gas 2. Jasa penyewaan kapal untuk keperluan seismik
PT Elnusa Trans Samudera survei.
(ETSA) 3. Jasa penyewaan kapal untuk keperluan operasional
bisnis lain selain migas.
1. Boat rental services for oil field operations, such as
tug boat rental, crew boat, AWB and multipurpose
barges.
2. Ship charter services for seismic survey purposes.
3. Ship charter services for business operations other
than oil and gas.
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Wilayah Operasional
Operational Area
Wilayah Operasi Jasa Hulu Migas
Operational Area of Upstream Oil & Gas Services
PRODUCTION, OPERATION, &
MAINTENANCES SERVICES
Aceh Wilayah | Area
• Sumatera Selatan | South Sumatra
• Sumatera Utara | North Sumatra
• Sumatera Barat | West Sumatra
• Aceh
• Jambi
• Riau
Klien | Client
• Pertamina Geothermal Energy
Sumatera Utara • Pertamina Eksplorasi Sumatera
North Sumatra • Hexindo/Mandala Energy
• PT Pertamina EP Kalimantan Timur
• Hexindo
• Star Energy East Borneo
• Ramba Energy
• Pertagas
Sumatera Barat
West Sumatra
Kalimantan Tengah
Jambi Central Borneo
Sumatera Selatan
South Sumatra
GEOSCIENCE & RESERVOIR
SERVICES
Wilayah | Area
• Sumatera Selatan | South Sumatra
• Aceh
• Jambi DKI Jakarta
Klien | Client
• PT Pertamina EP
• Mandala Energy Jawa Tengah
Jawa Barat Central Java
West Java Jawa Timur
East Java
GEOSCIENCE & RESERVOIR
SERVICES
Wilayah | Area
• DKI Jakarta
• Jawa Tengah | Central Java
• Jawa Barat | West Java
Klien | Client
• PT Pertamina EP
• PT Pertamina Hulu Energi
• PT Patra Nusa Data
• Saka Indonesia
• Premier Oil
• Kementerian Energi dan Sumber
Daya Mineral | Ministry of Energy
and Mineral Resources
• Conoco Phillips
• Mandala Energy
• Repsol
• Pratama Widya
• Wijaya Karya
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PRODUCTION, OPERATION, &
MAINTENANCES SERVICES
Wilayah | Area
• Kalimantan Timur | East Kalimantan
• Sulawesi Tengah | Central Sulawesi
• Papua Barat | West Papua
Klien | Client
• PT Pertamina EP
• NYT
• PT Vico Indonesia
• Total E&P Indonesia
• Total E&P Indonesie
• PHSS
• PHKT
• Pertamina Hulu Mahakam
• BP Berau
• Petrogas
Sorong
Sulawesi Tengah
Central Sulawesi
GEOSCIENCE & RESERVOIR
Papua Barat
SERVICES West Papua
Wilayah | Area
• Kalimantan Tengah | Central
Borneo
• Papua Barat | West Papua
Klien | Client
• PT Pertamina EP
• Conoco Phillips
PRODUCTION, OPERATION, &
MAINTENANCES SERVICES
Wilayah | Area
• DKI Jakarta
• Jawa Tengah | Centra Java
• Jawa Barat | West Java
• Jawa Timur | East Java
Klien | Client
• PT Pertamina Hulu Energi
• PT Pertamina EP
• Pertamina Petrochina East Java
• PGE Saka Energy
• PT Pertamina Gas
• PT Pertamina Hulu Mahakam
• PT Pertamina Geothermal Energy
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Wilayah Operasi Jasa Distribusi & Logistik Energi
Operational Area of Energy Distribution & Logistics Services
Aceh
Sumatera Utara Kalimantan Timur
North Sumatra East Borneo
Riau
Kepulauan Riau
Riau Island
Kalimantan Barat
West Borneo
Sumatera Barat
West Sumatra Jambi Kalimantan Tengah
Bangka Belitung
Central Borneo
Kalimantan Selatan
Bengkulu Sumatera Selatan South Borneo
South Sumatra
Lampung
DKI Jakarta
Jawa Barat
West Java
Jawa Timur
East Java Bali
Nusa Tenggara Barat
West Nusa Tenggara
TRANSPORTASI BBM PENGELOLAAN DEPOT
Fuel Fleet Management Depot Management
Sumatera Sumatera
1. Aceh 1. Aceh
2. Sumatera Utara | North Sumatra 2. Jambi
3. Riau 3. Sumatera Selatan | South Sumatra
4. Jambi
5. Bangka Belitung Jawa
6. Sumatera Selatan | South Sumatra 1. DKI Jakarta
7. Bengkulu
8. Sumatera Barat | West Sumatra Kalimantan
1. Kalimantan Tengah | Central Borneo
Sulawesi 2. Kalimantan Timur | East Borneo
1. Sulawesi Utara | North Sulawesi 3. Kalimantan Selatan | South Borneo
2. Sulawesi Tengah | Central Sulawesi
3. Sulawesi Tenggara | Southeast Sulawesi Papua
4. Sulawesi Selatan | South Sulawesi 1. Papua
5. Gorontalo
Kalimantan
1. Kalimantan Barat | West Borneo
2. Kalimantan Timur | East Borneo
3. Kalimantan Selatan | South Borneo
Bali
1. Bali PENGELOLAAN DPPU
DPPU Management
Nusa Tenggara
1. Nusa Tenggara Barat | West Nusa Tenggara Sumatera
1. Nusa Tenggara Timur| East Nusa Tenggara 1. Sumatera Utara | North Sumatra
2. Lampung
Papua & Maluku
1. Papua Jawa
2. Maluku 1. Jawa Timur | East Java
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Profil Perusahaan
Company Profile
Sulawesi Utara
North Sulawesi
Gorontalo
Sulawesi Tengah
Central Sulawesi
Maluku
Sulawesi Tenggara Jayapura
Southeast Sulawesi
Sulawesi Selatan
South Sulawesi
Nusa Tenggara Timur
East Nusa Tenggara
PERDAGANGAN CHEMICAL PERDAGANGAN BBM INMAR
Chemical Trading Fuel Inmar Trading
Sumatera Sumatera
1. Sumatera Utara | North Sumatra 1. Sumatera | Sumatra
2. Sumatera Selatan | South Sumatra
3. Kepulauan Riau | Riau Islands Jawa
4. Sumatera Bagian Tengah | Central Sumatra 1. DKI Jakarta & Jawa | DKI Jakarta & Java
Jawa Kalimantan
1. Jawa Barat | West Java 1. Kalimantan Tengah | Central Borneo
2. Jawa Tengah | Central Java 2. Kalimantan Timur | East Borneo
3. Jawa Timur | East Java 3. Kalimantan Barat | West Borneo
4. Kalimantan Selatan | South Borneo
Kalimantan
1. Kalimantan Timur | East Borneo Bali & Nusa Tenggara
2. Kalimantan Selatan | South Borneo 1. Bali
2. Nusa Tenggara
Sulawesi
1. Sulawesi
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Profil Perusahaan
Company Profile
Wilayah Operasi Jasa Jasa Penunjang
Operational Area of Support Services
Aceh
Sumatera Utara Kalimantan Timur
North Sumatra East Borneo
Kepulauan Riau
Riau Island
Jambi Bangka Belitung
Kalimantan Selatan
Bengkulu Sumatera Selatan South Borneo
South Sumatra
Lampung Laut Jawa
Java Sea
DKI Jakarta
Banten
Jawa Barat Jawa Tengah
West Java Central Java
Jawa Timur
East Java Bali
Nusa Tenggara Barat
West Nusa Tenggara
DATA MANAGEMENT PHYSICAL & DIGITAL DATA
MANAGEMENT BUSINESS
Geo IT Business
1. Jambi Digital Data Management
2. Sumatera Selatan | South Sumatra
3. DKI Jakarta Sumatera
1. Sumatera Utara | North Sumatra
Geodata Business 2. Kepulauan Riau | Riau Islands
3. Bangka Belitung
Sumatera 4. Bengkulu
1. Aceh 5. Sumatera Selatan | South Sumatra
2. Sumatera Utara | North Sumatra
3. Kepulauan Riau | Riau Islands Jawa | Java
4. Sumatera Selatan | South Sumatra 1. DKI Jakarta
5. Lampung 2. Banten
6. Sumatera Barat | West Sumatra 3. Jawa Barat | West Java
4. Jawa Tengah | Central Java
Kalimantan 5. Jawa Timur | East Java
1. Kalimantan Utara | North Borneo
2. Kalimantan Timur | East Borneo Bali & Nusa Tenggara Barat
3. Kalimantan Selatan | South Borneo Bali & West Nusa Tenggara
1. Bali
Jawa & Bali | Java & Bali 2. Nusa Tenggara Barat | West Nusa Tenggara
1. Jawa Barat | West Java
2. Jawa Tengah | Central Java Kalimantan
3. Jawa Timur | East Java 1. Kalimantan Timur | East Borneo
4. Bali
5. Banten Sulawesi
1. Sulawesi Tenggara | Southeast Sulawesi
Sulawesi
1. Sulawesi Selatan | South Sulawesi Papua & Maluku
1. Papua Barat | West Papua
Nusa Tenggara 2. Maluku
1. Nusa Tenggara Barat | West Nusa Tenggara
1. Nusa Tenggara Timur| East Nusa Tenggara Physical Data Management
1. Jambi
Papua & Maluku 2. Sumatera Selatan | South Sumatra
1. Papua 3. Banten
2. Maluku 4. DKI Jakarta
5. Jawa Barat | West Java
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Profil Perusahaan
Company Profile
Papua Barat
Sulawesi Tengah
Central Sulawesi
Maluku
Sulawesi Tenggara Jayapura
Southeast Sulawesi
Sulawesi Selatan
South Sulawesi
Nusa Tenggara Timur
West Nusa Tenggara
Kupang
Sumatera Sumatera
1. Aceh 1. Aceh
2. Sumatera Selatan | South Sumatra 2. Sumatera Selatan | South Sumatra
3. Riau
4. Sumatera Utara | North Sumatra Jawa | Java
1. Jawa Barat | West Java
Jawa | Java 2. Jawa Timur | East Java
1. DKI Jakarta
2. Banten Kalimantan, Sulawedi, & Maluku
3. Jawa Barat | West Java 1. Kalimantan Timur | East Borneo
4. Jawa Tengah | Central Java 2. Kalimantan Barat | West Kalimantan
5. Jawa Timur | East Java 3. Sulawesi Tengah | Cental Sulawesi
4. Sulawesi Tenggara | Southeast Sulawesi
Kalimantan & Sulawesi 5. Maluku Utara | North Maluku
1. Kalimantan Timur | East Borneo
2. Sulawesi Selatan | South Sulawesi
2023 Annual Report PT ELNUSA Tbk 81
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Profil Perusahaan
Company Profile
Jaringan Kantor
Office Network
Kantor Alamat Kantor Alamat
Office Address Office Address
Kantor Pusat | Head Office Kantor Cabang atau Kantor Perwakilan
PT Elnusa Tbk Graha Elnusa 16th floor Branch Office or Representative Office
Jl. TB Simatupang Kav. 1B Balikpapan Jl. Mulawarman No. 91, Batakan
Jakarta 12560 – Indonesia Representative Office Balikpapan 76116 – Indonesia
Tel. : +62 21-7883 0850 (Hunting) Tel. : +62 542-770 139; 770 169
Fax. : +62 21-7883 0907 Fax. : +62 542-770 230
E-mail : corporate@elnusa.co.id Cirebon Representative Jl. Moh. Toha No. 59, Kebon Baru,
marketing@elnusa.co.id Office Kejaksaan Cirebon 45124 – Indonesia
Web : www.elnusa.co.id Tel. : +62 231-246 157
Lini Bisnis | Line of Business Fax. : +62 231-207 258
Geoscience & Reservoir Graha Elnusa 15th floor, PT Sigma Cipta Utama Graha Elnusa 2nd floor
Services Jl. TB Simatupang Kav. 1B Jl. TB Simatupang Kav. 1B
Jakarta 12560 – Indonesia Jakarta 12560 – Indonesia
Tel. : +62 21-7883 0850 (Hunting) Tel. : +62 21-7883 0856 (Hunting)
Fax. : +62 21-7883 1072 Fax. : +62 21-7883 0857
Production, Operation Graha Elnusa 15th floor E-mail : marketing-scu@elnusa.co.id
& Maintenance Services Jl. TB Simatupang Kav. 1B Web : www.scu.co.id
Jakarta 12560 – Indonesia Head Office Taman Tekno BSD
Tel. : +62 21-7883 0850 (Hunting) Tekno I Blok B5–B7 Sektor XI
Fax. : +62 21-7884 5507 Tangerang 15314 – Indonesia
Alamat Entitas Anak Perusahaan | Address of the Subsidiaries Tel. : +62 21-7587 1955
Fax. : +62 21-7587 1933; 7587 1755
PT Elnusa Geosains Graha Elnusa 15th floor
Indonesia Jl. TB Simatupang Kav. 1B PT Patra Nusa Data Graha Elnusa 2nd floor
Jakarta 12560 – Indonesia Jl. TB Simatupang Kav. 1B
Tel. : +62 21-7883 0850 (Hunting) Jakarta 12560 – Indonesia
Fax. : +62 21-7883 1072 Tel. : +62 21-7816 770
Fax. : +62 21-7816 775
PT Elnusa Oilfield Graha Elnusa 15th floor E-mail : marketing@patranusa.com
Services Jl. TB Simatupang Kav. 1B pnd@patranusa.com
Jakarta 12560 – Indonesia Web: www.patranusa.co.id
Tel.: +62 21-7883 0850 (Hunting)
Fax.: +62 21-7883 5507 Head Office Taman Tekno BSD XI Blok G2/1
Tangerang 15314 – Indonesia
PT Elnusa Fabrikasi Graha Elnusa 2 floor
nd
Tel. : +62 21-7588 2510
Konstruksi Jl. TB Simatupang Kav. 1B Fax. : +62 21-7588 2511
Head Office Jakarta 12560 – Indonesia
Tel. : +62 21-7884 5519 PT Elnusa Trans Gedung Elnusa Trans Samudera
Fax. : +62 21-7884 5528 Samudera Jl. TB Simatupang Kav. 1B
Jakarta 12560 – Indonesia
PT Elnusa Petrofin Graha Elnusa 14th floor, Tel. : +62 21-7884 6667
Jl. TB Simatupang Kav. 1B Fax. : +62 21-7884 6669
Jakarta 12560 – Indonesia Email : info-etsa@elnusa.co.id
Tel. : +62 21-7883 0860 (Hunting) Web : www.etsa.co.id
Fax. : +62 21-7883 0853
E-mail : marketing-epn@elnusa.co.id Ventura Bersama/Kerja Sama Operasi (KSO)
epn.corporate@elnusa.co.id Joint Venture/Joint Operation (JO)
Web : www.elnusapetrofin.co.id KSO Elnusa-Raga Graha Elnusa 2nd floor
Jl. TB Simatupang Kav. 1B
Jakarta 12560 – Indonesia
Tel. : +62 21-7883 0850 (Hunting)
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Profil Perusahaan
Company Profile
Keanggotaan dalam Asosiasi/Organisasi
Membership in Association/Organizations
• Gabungan Perusahaan Nasional Rancangbangun Indonesia • Indonesian National Design Company Association (GAPENRI)
(GAPENRI)
• Asosiasi Pemboran Minyak, Gas dan Panas Bumi Indonesia (APMI) • Indonesian Oil, Gas and Geothermal Drilling Association (APMI)
• Asosiasi Perusahaan Jasa Pemborongan Non Konstruksi (APJANSI) • Association of Non-Construction Contracting Service Companies
(APJANSI)
• Asosiasi Perusahaan Teknik Mekanikal Elektrikal (APTEK) • Association of Mechanical-Electrical Engineering Companies
(APTEK)
• Asosiasi Perusahaan dan Konsultan Telematika Indonesia (ASPEKTI) • Association of Indonesian Telematics Companies and Consultants
(ASPEKTI)
• Asosiasi Rekanan Pengadaan Barang dan Distributor Indonesia • Association of Indonesian Procurement Partners and Distributors
(ARDIN) Provinsi DKI Jakarta (ARDIN) DKI Jakarta Province
• Asosiasi Perusahaan Survei Pemetaan dan Informasi Geospasial • Association of Mapping Survey and Geospatial Information
(APSPIG) Companies (APSPIG)
• Asosiasi Kontraktor Terintegrasi Indonesia (AKTI) • Indonesian Integrated Contractor Association (AKTI)
• Gabungan Pelaksana Konstruksi Nasional Indonesia (GAPENSI) • Indonesian National Construction Implementers Association
(GAPENSI)
• Asosiasi Pelaksana Konstruksi Nasional (ASPEKNAS) • National Construction Executors Association (ASPEKNAS)
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Profil Perusahaan
Company Profile
Struktur Organisasi
Organizational Structure
Bachtiar Soeria Atmadja
Direktur Utama
President Director
Asmal Salam
Sekretaris Perusahaan
Corporate Secretary
Tugimin
Chief Audit Executive
Endro Hartanto Arief Prasetyo Handoyo
Direktur Operasi Direktur Pengembangan Usaha
Director of Operation Director of Business
Development
Novrizal
Lulut Sugianto
VP Business Development
VP Upstream Services
& Marketing
Mochamad Haithami Vacant
Achmad VP Strategic Planning &
VP EPC & OM Services Corporate Management
Nur Kholis
VP Asset Reliability &
Productivity
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Profil Perusahaan
Company Profile
Dewan Komisaris
Board of Commissioners
Komite Penunjang
Ramon Arias Pili Dewan Komisaris
Supporting Committees of the
VP HSSE
Board of Commissioners
Aji Dharmayasa
Vice President Legal Counsel
Stanley Iriawan Hera Handayani
Direktur Keuangan Direktur SDM & Umum
Director of Finance Director of HR & General Affairs
Reizky Rahadian Lendra Agung Wahidin Wibisana
VP Controller VP Human Capital
Didik Purwanto
Hanny Retno Hapsari
VP Supply Chain
VP Finance & Treasury
Management
Mira Puspitawati Hanggara Hardiansyah
SM Enterprise Risk VP Property Management
Management & General Services
2023 Annual Report PT ELNUSA Tbk 85
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Profil Perusahaan
Company Profile
Profil Dewan Komisaris
Profile of the Board of Commissioners
NUR ENDRO BUWONO
Komisaris Utama | President Commissioner
Menjabat sebagai Komisaris Utama sejak 17 Januari 2024
Served as President Commissioner since January 17, 2024
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 58 tahun per 31 Desember 2023 | Age 58 years old as of December 31, 2023
Kelahiran Jakarta, 1 Mei 1965 | Born Jakarta, May 1, 1965
Domisili Depok, Jawa Barat | Domicile Depok, West Java
Dasar Hukum Pertama kali ditunjuk sebagai Komisaris First appointed as the President
Penunjukan Utama Elnusa melalui Akta Pernyataan Commissioner of Elnusa through the Deed
Legal Basis of Keputusan Rapat RUPS Luar Biasa No. 33 of Statement of the Extraordinary GMS
Appointment tanggal 17 Januari 2024. Resolutions No. 33 dated January 17, 2024.
Pendidikan S1 Teknik Mesin, Institut Teknologi Bandung, Bachelor (S1) in Mechanical Engineering,
Education Indonesia (1991) Institut Teknologi Bandung, Indonesia (1991)
Pengalaman Kerja • Komisaris Utama PT Pertamina Drilling • President Commissioner of PT Pertamina
Work Experience Services Indonesia (Februari 2021–Januari Drilling Services Indonesia (February 2021–
2024) January 2024)
• Project Leader Santos/Ophir Development • Project Leader of Santos/Ophir
Indonesia (2008–2019) Development Indonesia (2008–2019)
• Head of Commissioning, Mukhaizna • Head of Commissioning of Mukhaizna
Field Development–Occidental Oman Field Development–Occidental Oman
(2007–2008) (2007–2008)
• Engineering Team Leader and Operation • Engineering Team Leader and Operation
Lead for Indonesia Deep Water (Houston) Lead for Indonesia Deep Water (Houston)
Chevron (2006–2007) of Chevron (2006–2007)
• Engineering Team Leader and Operation • Engineering Team Leader and Operation
Engineer for Indonesia Deep Water Engineer for Indonesia Deep Water
(Houston) Unocal (2005–2006) (Houston) of Unocal (2005–2006)
• Lead Facility Engineer Unocal (Balikpapan) • Lead Facility Engineer of Unocal
(2003–2005) (Balikpapan) (2003–2005)
• Senior Facility Engineer Unocal (Balikpapan) • Senior Facility Engineer of Unocal
(2001-–2003) (Balikpapan) (2001–2003)
• Senior Mechanical Engineer VICO • Senior Mechanical Engineer of VICO
(1999–2001) (1999–2001)
• Plant Engineer Arco Indonesia • Plant Engineer of Arco Indonesia (1992–
(1992–1999) 1999)
• Measurement While Drilling Engineer • Measurement While Drilling Engineer
Anadrill Schlumberger (1991–1992) Anadrill of Schlumberger (1991–1992)
Rangkap Jabatan • Tidak ada jabatan sebagai Komite • No position as member of Committee
Concurrent • Tidak memiliki jabatan rangkap pada • No concurrent position in other companies
Position Perusahaan lain
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Has no affiliation with other members of
Affiliated anggota Dewan Komisaris lainnya, Direksi, the Board of Commissioners, the Board of
Relationships dan Pemegang Saham Utama Directors, and Major Shareholders
Kepemilikan Nihil Nil
Saham ELSA
ELSA Share
Ownership
Pelatihan Disampaikan pada uraian “Dewan Komisaris” Available in the section on “the Board of
Training dalam bab “Tata Kelola Perusahaan” Commissioners” under the “Corporate
Governance” chapter
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Profil Perusahaan
Company Profile
AGUS PRABOWO
Komisaris Utama | President Commissioner
Menjabat sebagai Komisaris Utama untuk periode kedua sejak 6 Juni 2023–17 Januari 2024
Served as President Commissioner for the second period since June 6, 2023–January 17, 2024
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 65 tahun per 31 Desember 2023 | Age 65 years old as of December 31, 2023
Kelahiran Yogyakarta, 15 Oktober 1958 | Born Yogyakarta, October 15, 1958
Domisili Jakarta Selatan, DKI Jakarta | Domicile South Jakarta, DKI Jakarta
Dasar Hukum • Pertama kali ditunjuk sebagai Komisaris • First appointed as the President
Penunjukan Utama Elnusa melalui Akta Pernyataan Commissioner of Elnusa through the
Legal Basis of Keputusan Rapat RUPS Tahunan No. 15 Deed of Statement of the Annual GMS
Appointment tanggal 8 Juli 2020. Resolutions No. 15 dated 8 July 2020.
• Ditunjuk kedua kali sebagai Komisaris • Appointed for the second time as the
Utama Elnusa melalui Akta Pernyataan President Commissioner of Elnusa through
Keputusan Rapat RUPS Tahunan No. 8 the Deed of Statement of the Annual GMS
tanggal 6 Juni 2023. Resolutions No. 8 dated 6 June 2023.
Pendidikan • Doctor of Engineering, Urban • Doctor of Engineering, Urban
Education Redevelopment, Hokkaido University, Redevelopment, Hokkaido University, Japan
Jepang (1996) (1996)
• Master of Engineering, Urban & Regional • Master of Engineering, Urban & Regional
Planning, Hokkaido University, Jepang Planning, Hokkaido University, Japan (1993)
(1993)
• S1 Arsitektur, Institut Teknologi Bandung, • Bachelor (S1) in Architecture, Institut
Indonesia (1984) Teknologi Bandung, Indonesia (1984)
Pengalaman Kerja • Komisaris PT Surabaya Industrial Estate • Commissioner of PT Surabaya Industrial
Work Experience Rungkut (2020–2021) Estate Rungkut (2020–2021)
• Komite Audit PT Pertamina (Persero) (2020) • Audit Committee of PT Pertamina (Persero)
(2020)
• Kepala Lembaga Kebijakan Pengadaan • Head of the Institute for Government
Barang/Jasa Pemerintah (2015–2018) Procurement of Goods/Services Policy
(2015–2018)
• Deputi Bidang Pengembangan dan • Deputy for Human Resources Development
Pembinaan Sumber Daya Manusia, and Coaching, Institute for Government
Lembaga Kebijakan Pengadaan Barang/Jasa Procurement of Goods/Services Policy
Pemerintah (2011–2015) (2011–2015)
Rangkap Jabatan • Tidak ada jabatan sebagai Komite • No position as member of Committee
Concurrent • Staf Khusus Menteri PUPR Bidang • Special Staff to the Minister of Public Works
Position Pengadaan (2019–sekarang) and Housing for Procurement (2019–
present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Has no affiliation with other members of
Affiliated anggota Dewan Komisaris lainnya, Direksi, the Board of Commissioners, the Board of
Relationships dan Pemegang Saham Utama Directors, and Major Shareholders
Kepemilikan Nihil Nil
Saham ELSA
ELSA Share
Ownership
Pelatihan Disampaikan pada uraian “Dewan Komisaris” Available in the section on “the Board of
Training dalam bab “Tata Kelola Perusahaan” Commissioners” under the “Corporate
Governance” chapter
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Profil Perusahaan
Company Profile
LUSIAGA LEVI SUSILA
Komisaris Independen | Independent Commissioner
Menjabat sebagai Komisaris Independen untuk periode kedua sejak 21 Juli 2021
Served as Independent Commissioner for the second period since July 21, 2021
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 67 tahun per 31 Desember 2023 | Age 67 years old as of December 31, 2023
Kelahiran Cianjur, 21 April 1956 | Born Cianjur, April 21, 1956
Domisili Tangerang Selatan, Banten | Domicile South Tangerang, Banten
Dasar Hukum • Pertama kali ditunjuk sebagai Komisaris • First appointed as Independent
Penunjukan Independen Elnusa melalui Akta Commissioner of Elnusa through the
Legal Basis of Pernyataan Keputusan Rapat RUPS Deed of Statement of the Annual GMS
Appointment Tahunan No. 25 tanggal 14 Mei 2018 Resolutions No. 25 dated May 14, 2018
• Ditunjuk kedua kali sebagai komisaris • Appointed for the second time as
Independen Elnusa melalui Akta Independent Commissioner of Elnusa
Pernyataan Keputusan Rapat RUPS through the Deed of Statement of the
Tahunan No. 4 tanggal 21 Juli 2021 Annual GMS Resolutions No. 4 dated
July 21, 2021
Pendidikan S1 Fisika, Institut Teknologi Bandung, Bachelor (S1) in Physics, Institut Teknologi
Education Indonesia (1976) Bandung, Indonesia (1976)
Pengalaman Kerja • Direktur Operasi PT Elnusa Tbk • Director of Operation of PT Elnusa Tbk
Work Experience (2013–2015) (2013–2015)
• Direktur Operasi PT Pilar Anggaraksa • Director of Operation of PT Pilar
(2010–2013) Anggaraksa (2010–2013)
• Direktur Operasi PT Permata Drilling • Director of Operation of PT Permata Drilling
International (2008–2010) International (2008–2010)
• Direktur Operasi PT Saripari Pertiwi Abadi • Director of Operation of PT Saripari Pertiwi
(2005–2008) Abadi (2005–2008)
• Field Engineer di Schlumberger • Field Engineer of Schlumberger
(1981–2005) (1981–2005)
Rangkap Jabatan • Ketua Komite Nominasi dan Remunerasi • Chairman of the Nomination and
Concurrent Perseroan Remuneration Committee
Position • Anggota Komite Pemantau Risiko Perseroan • Member of the Company’s Risk Monitoring
Committee
• Tidak memiliki jabatan rangkap pada • No concurrent position in other companies
perusahaan lain
Pernyataan Surat pernyataan independensi disampaikan Statement letter of independency is
Independensi pada uraian “Dewan Komisaris” dalam bab available in the section on “the Board of
Statement of “Tata Kelola Perusahaan” Commissioners” under the “Corporate
Independency Governance” chapter
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Has no affiliation with other members of
Affiliated anggota Dewan Komisaris lainnya, Direksi, the Board of Commissioners, the Board of
Relationships dan Pemegang Saham Utama Directors, and Major Shareholders
Kepemilikan Nihil Nil
Saham ELSA
ELSA Share
Ownership
Pelatihan Disampaikan pada uraian “Dewan Komisaris” Available in the section on “the Board of
Training dalam bab “Tata Kelola Perusahaan” Commissioners” under the “Corporate
Governance” chapter
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DENIE S. TAMPUBOLON
Komisaris Independen | Independent Commissioner
Menjabat sebagai Komisaris Independen sejak 17 Januari 2024
Served as Independent Commissioner since January 17, 2024
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 59 tahun per 31 Desember 2023 | Age 59 years old as of December 31, 2023
Kelahiran Bandung, 30 November 1964 | Born Bandung, November 30, 1964
Domisili Bogor, Jawa Barat | Domicile Bogor, West Java
Dasar Hukum Pertama kali ditunjuk sebagai Komisaris First appointed as Independent
Penunjukan Independen Elnusa melalui Akta Pernyataan Commissioner of Elnusa through the Deed
Legal Basis of Keputusan Rapat RUPS Luar Biasa No. 33 of Statement of the Extraordinary GMS
Appointment tanggal 17 Januari 2024. Resolutions No. 33 dated January 17, 2024.
Pendidikan S1 Teknik Geodesi, Institut Teknologi Bachelor (S1) in Geodetic Engineering,
Education Bandung, Indonesia (1988) Institut Teknologi Bandung, Indonesia (1988)
Pengalaman Kerja • Direktur Utama PT Pertamina Internasional • President Director of PT Pertamina
Work Experience EP (2018–2020) Internasional EP (2018–2020)
• Komisaris PT Pertamina Irak Eksplorasi • Commissioner of PT Pertamina Iraq
Produksi (2018–2021) Production Exploration (2018–2021)
• Komisaris PT Pertamina Internasional • Commissioner of PT Pertamina
Eksplorasi dan Produksi (2018) Internasional Exploration and Production
(2018)
• Direktur Etablissments Maurel et Prom • Director of Etablissments Maurel et Prom
(M&P) (2016–2020) (M&P) (2016–2020)
• Komisaris PT Pertamina EP Cepu (2017) • Commissioner of PT Pertamina EP Cepu
(2017)
• SVP Upstream Business Development • SVP Upstream Business Development of
PT Pertamina (Persero) (2013–2018) PT Pertamina (Persero) (2013–2018)
• VP Upstream Business Development • VP Upstream Business Development of
PT Pertamina (Persero) (2012–2013) PT Pertamina (Persero) (2012–2013)
• Staf Ahli Direktur Utama PT Pertamina • Special Staff to President Director of
(Persero) (2011–2012) PT Pertamina (Persero) (2011–2012)
• Staff Khusus Menteri ESDM (2010–2011) • Special Staff to Minister of Energy and
Mineral Resources (ESDM) (2010–2011)
• Manager Upstream Business Intelligence • Manager in Upstream Business Intelligence
PT Pertamina (Persero) (2009–2010) of PT Pertamina (Persero) (2009–2010)
• Staff Ahli Wakil Direktur Utama • Special Staff to Vice President Director of
PT Pertamina (Persero) (2007–2009) PT Pertamina (Persero) (2007–2009)
Rangkap Jabatan • Ketua Komite Audit Perseroan • Chairman of the Company’s Audit
Concurrent Committee
Position • Tidak memiliki jabatan rangkap pada • No concurrent position in other companies
perusahaan lain
Pernyataan Surat pernyataan independensi disampaikan Statement letter of independency is
Independensi pada uraian “Dewan Komisaris” dalam bab available in the section on “the Board of
Statement of “Tata Kelola Perusahaan” Commissioners” under the “Corporate
Independency Governance” chapter
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Has no affiliation with other members of
Affiliated anggota Dewan Komisaris lainnya, Direksi, the Board of Commissioners, the Board of
Relationships dan Pemegang Saham Utama Directors, and Major Shareholders
Kepemilikan Nihil Nil
Saham ELSA
ELSA Share
Ownership
Pelatihan Disampaikan pada uraian “Dewan Komisaris” Available in the section on “the Board of
Training dalam bab “Tata Kelola Perusahaan” Commissioners” under the “Corporate
Governance” chapter
2023 Annual Report PT ELNUSA Tbk 89
Page 92
Profil Perusahaan
Company Profile
HERNAWAN BEKTI SASONGKO
Komisaris Independen | Independent Commissioner
Menjabat sebagai Komisaris Independen sejak 20 Juli 2022–17 Januari 2024
Served as Independent Commissioner during the period of July 20, 2022–January 17, 2024
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 61 tahun per 31 Desember 2023 | Age 61 years old as of December 31, 2023
Kelahiran Jakarta, 4 Mei 1962 | Born Jakarta, May 4, 1962
Domisili Jakarta Selatan, DKI Jakarta | Domicile South Jakarta, DKI Jakarta
Dasar Hukum Pertama kali ditunjuk sebagai Komisaris First appointed as Independent
Penunjukan Independen Perseroan melalui Akta Commissioner of the Company through
Legal Basis of Pernyataan Keputusan Rapat RUPS Tahunan the Deed of Statement of the Annual GMS
Appointment Nomor 30 tanggal 20 Juli 2022. Resolutions No. 30 dated July 20, 2022.
Pendidikan • Master of Business Administration, Royal • Master of Business Administration, Royal
Education Melbourne, Institute of Technology, Melbourne, Institute of Technology,
Australia (1995) Australia (1995)
• Sarjana Ekonomi, Universitas Kristen • Bachelor (S1) in Economics, Universitas
Indonesia, Jakarta (1986) Kristen Indonesia, Jakarta (1986)
Pengalaman Kerja Otoritas Jasa Keuangan Financial Services Authority
Work Experience • Deputi Komisioner Internasional dan Riset • Deputy Commissioner for International and
(2020–2022) Research (2020–2022)
• Advisor Senior/Deputi Komisioner Strategic • Senior Advisor/Deputy Commissioner of
Committee (2017–2020) Strategic Committee (2017–2020)
• Deputi Komisioner Manajemen Strategis • Deputy Commissioner of Strategic
(2016–2017) Management (2016-–017)
Rangkap Jabatan • Ketua Komite Audit Perseroan • Chairman of Company’s Audit Committee
Concurrent • Anggota Badan Supervisi Otoritas Jasa • Member of the Financial Services Authority
Position Keuangan (2023–sekarang) Supervisory Board (2023–present)
• Komisaris Utama PT Kliring Berjangka • President Commissioner of PT Kliring
Indonesia (2022–sekarang) Berjangka Indonesia (2022–present)
Pernyataan Surat pernyataan independensi disampaikan Statement letter of independency is
Independensi pada uraian “Dewan Komisaris” dalam bab available in the section on “the Board of
Statement of “Tata Kelola Perusahaan” Commissioners” under the “Corporate
Independency Governance” chapter
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Has no affiliation with other members of
Affiliated anggota Dewan Komisaris lainnya, Direksi, the Board of Commissioners, the Board of
Relationships dan Pemegang Saham Utama Directors, and Major Shareholders
Kepemilikan Nihil Nil
Saham ELSA
ELSA Share
Ownership
Pelatihan Disampaikan pada uraian “Dewan Komisaris” Available in the section on “the Board of
Training dalam bab “Tata Kelola Perusahaan” Commissioners” under the “Corporate
Governance” chapter
90 PT ELNUSA Tbk Laporan Tahunan 2023
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Profil Perusahaan
Company Profile
WAKHID HASYIM
Komisaris | Commissioner
Menjabat sebagai Komisaris sejak 21 Juli 2021
Serves as Commissioner since July 21, 2021
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 56 tahun per 31 Desember 2023 | Age 56 years old as of December 31, 2023
Kelahiran Blora, 1 April 1967 | Born Blora, April 1, 1967
Domisili Blora, Jawa Tengah | Domicile Blora, Central Java
Dasar Hukum Pertama kali ditunjuk sebagai Komisaris First appointed as Commissioner of Elnusa
Penunjukan Elnusa melalui Akta Pernyataan Keputusan through the Deed of Statement of the Annual
Legal Basis of Rapat RUPS Tahunan No. 4 tanggal 21 Juli GMS Resolutions No. 4 dated July 21, 2021.
Appointment 2021.
Pendidikan • Magister Teknik Kimia Universitas Gadjah • Master (Magister) in Chemical Engineering
Education Mada, Yogyakarta, Indonesia (2005) from Universitas Gadjah Mada, Yogyakarta,
Indonesia (2005)
• Sarjana Teknik Kimia Universitas Gadjah • Bachelor (Sarjana) in Chemical Engineering
Mada, Yogyakarta, Indonesia (1991) from Universitas Gadjah Mada, Yogyakarta,
Indonesia (1991)
Pengalaman Kerja • Kepala Pusat Pengembangan Sumber • Head of the Oil and Gas Human Resources
Work Experience Daya Manusia Minyak dan Gas Bumi, Development Center, Energy and Mineral
Badan Pengembangan Sumber Daya Resources Human Resources Development
Manusia Energi dan Sumber Daya Mineral Agency (2016–2021)
(2016–2021)
• Kepala Bagian Administrasi Akademik dan • Head of the Academic and Student
Kemahasiswaan, Sekolah Tinggi Energi Administration Section, Akamigas College
dan Mineral (STEM) Akamigas, Badan of Energy and Mineral (STEM), Energy and
Pendidikan dan Pelatihan Energi dan Mineral Resources Education and Training
Sumber Daya Mineral, Kementerian Energi Agency, Ministry of Energy and Mineral
dan Sumber Daya Mineral (2015–2016) Resources (2015–2016)
• Kepala Bagian Tata Usaha Pusat Pendidikan • Head of the Administration Division of the
dan Pelatihan Minyak dan Gas Bumi, Natural Oil and Gas Education and Training
Badan Pendidikan dan Pelatihan Energi dan Center, Energy and Mineral Resources
Sumber Daya Mineral, Kementerian Energi Education and Training Agency, Ministry of
dan Sumber Daya Mineral (2013–2015) Energy and Mineral Resources (2013–2015)
• Direktur Teknik dan Lingkungan Minyak dan • Director of Oil and Gas Engineering and
Gas Bumi, Direktorat Jenderal Minyak dan Environment, Directorate General of Oil
Gas Bumi, Kementerian Energi dan Sumber and Gas, Ministry of Energy and Mineral
Daya Mineral (2021–2022) Resources (2021–2022)
Rangkap Jabatan • Ketua Komite Pemantau Risiko Perseroan • Chairman of the Company’s Risk
Concurrent Monitoring Committee
Position • Sekretaris Jendral, Badan Pengembangan • Secretary General, Agency for Human
Sumber Daya Manusia Energi dan Sumber Resources Development of Energy and
Daya Mineral, Kementerian Energi dan Mineral Resources, Ministry of Energy and
Sumber Daya Mineral (2022–sekarang) Mineral Resources (2022–present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Has no affiliation with other members of
Affiliated anggota Dewan Komisaris lainnya, Direksi, the Board of Commissioners, the Board of
Relationships dan Pemegang Saham Utama Directors, and Major Shareholders
Kepemilikan Nihil Nil
Saham ELSA
ELSA Share
Ownership
Pelatihan Disampaikan pada uraian “Dewan Komisaris” Available in the section on “the Board of
Training dalam bab “Tata Kelola Perusahaan” Commissioners” under the “Corporate
Governance” chapter
2023 Annual Report PT ELNUSA Tbk 91
Page 94
Profil Perusahaan
Company Profile
Profil Direksi
Profile of the Board of Directors
BACHTIAR SOERIA ATMADJA
Direktur Utama | President Director
Menjabat sebagai Direktur Utama sejak 17 Januari 2024
Served as President Director since January 17, 2024
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 57 tahun per 31 Desember 2023 | Age 57 years old as of December 31, 2023
Domisili DKI Jakarta | Domicile DKI Jakarta
Dasar Hukum Pertama kali ditunjuk sebagai Direktur Utama First appointed as the President Director of
Penunjukan Elnusa melalui Akta Pernyataan Keputusan Elnusa through the Deed of Statement of the
Legal Basis of Rapat RUPS Luar Biasa No. 33 tanggal 17 Extraordinary GMS Resolutions No. 33 dated
Appointment Januari 2024. January 17, 2021.
Pendidikan • Magister Teknik Perminyakan, University of • Master (Magister) of Petroleum
Education Tulsa, Oklahoma (1994) Engineering, University of Tulsa, Oklahoma,
US (1994)
• Sarjana Teknik Perminyakan, Universitas • Bachelor (Sarjana) of Petroleum
Trisakti, Jakarta (1991) Engineering, Universitas Trisakti, Jakarta
(1991)
Pengalaman Kerja • Direktur Keuangan PT Elnusa Tbk • Director of Finance of PT Elnusa Tbk
Work Experience (2021–2024) (2021–2024)
• Senior Vice President, Greater China • Senior Vice President, Greater China
Business Corporate Banking Bank ICBC Business Corporate Banking Bank ICBC
Indonesia (2015–2021) Indonesia (2015-–2021)
• Vice President Corporate Banking BII • Vice President Corporate Banking of BII
Maybank (2011–2015) Maybank (2011–2015)
• Finance Director PT Bina Rasano • Finance Director of PT Bina Rasano
Engineering (2007–2011) Engineering (2007–2011)
• Finance Director PT Deka Petrindo • Finance Director of PT Deka Petrindo
(2006–2007) (2006–2007)
• Finance Director PT Telekomindo • Finance Director of PT Telekomindo
Nusantoro (2005) Nusantoro (2005)
• Deputy Director Bank Persyarikatan • Deputy Director of Bank Persyarikatan
Indonesia (2002–2004) Indonesia (2002–2004)
• Structured Financed Head, Merchant • Structured Financed Head, Merchant
Banking Group–Bank Universal Banking Group–Bank Universal
(2000–2002) (2000–2002)
• Retail & Commercial Banking Division • Retail & Commercial Banking Division
Head–Bank Putera Multikarsa (1997–2000) Head–Bank Putera Multikarsa (1997–2000)
Rangkap Jabatan Komisaris Elnusa Petrofin Commissioner of Elnusa Petrofin
Concurrent
Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Has no affiliation with other members
Affiliated anggota Direksi lainnya, Dewan Komisaris, of the Board of Directors, the Board of
Relationships dan Pemegang Saham Utama Commissioners, and Major Shareholders
Kepemilikan Nihil Nil
Saham ELSA
ELSA Share
Ownership
Pelatihan Disampaikan pada uraian “Direksi” dalam bab Available in the section on “the Board of
Training “Tata Kelola Perusahaan” Director” under the “Corporate Governance”
chapter
92 PT ELNUSA Tbk Laporan Tahunan 2023
Page 95
Profil Perusahaan
Company Profile
JOHN HISAR SIMAMORA
Direktur Utama | President Director
Menjabat sebagai Direktur Utama 31 Desember 2021–17 Januari 2024
Served as President Director during the period of December 31, 2021–January 17, 2024
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 57 tahun per 31 Desember 2023 | Age 57 years old as of December 31, 2023
Domisili DKI Jakarta | Domicile DKI Jakarta
Dasar Hukum Ditunjuk pertama kali sebagai Direktur Utama First appointed as the President Director of
Penunjukan Elnusa melalui Akta pernyataan keputusan Elnusa through the Deed of Statement of the
Legal Basis of RUPS Luar Biasa No. 84 tanggal 31 Desember Extraordinary GMS Resolutions No. 84 dated
Appointment 2021. December 31, 2021.
Pendidikan • Magister Administrasi Bisnis, Universitas • Master (Magister) in Business
Education Gadjah Mada, Yogjakarta (1998) Administration, Universitas Gadjah Mada,
Yogjakarta (1998)
• Sarjana Teknik Perminyakan, Institut • Bachelor (Sarjana) in Petroleum
Teknologi Bandung, Bandung (1989) Engineering, Institut Teknologi Bandung,
Bandung (1989)
Pengalaman Kerja • Direktur Perencanaan Stategis & • Director of Strategic Planning & Business
Work Experience Pengembangan Bisnis PT Pertamina Hulu Development of PT Pertamina Hulu Energi
Energi (2020–2021) (2020–2021)
• Development Director Pertamina EP Jakarta • Development Director of Pertamina EP
(2017–2020) Jakarta (2017–2020)
• Direktur PEPC ADK, Jakarta (2015–2017) • Director of PEPC ADK, Jakarta (2015–2017)
• VP Production PT Pertamina EP Cepu • VP Production of PT Pertamina EP Cepu
(2013–2015) (2013–2015)
• VP Project & Planning di Kantor Pusat EP • VP Project & Planning at EP Cepu Head
Cepu (2013) Office (2013)
Rangkap Jabatan Tidak memiliki jabatan rangkap pada No concurrent position in other companies.
Concurrent perusahaan lain
Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Has no affiliation with other members
Affiliated anggota Direksi lainnya, Dewan Komisaris, of the Board of Directors, the Board of
Relationships dan Pemegang Saham Utama Commissioners, and Major Shareholders
Kepemilikan Nihil Nil
Saham ELSA
ELSA Share
Ownership
Pelatihan Disampaikan pada uraian “Direksi” dalam bab Available in the section on “the Board of
Training “Tata Kelola Perusahaan” Director” under the “Corporate Governance”
chapter
2023 Annual Report PT ELNUSA Tbk 93
Page 96
Profil Perusahaan
Company Profile
ENDRO HARTANTO
Direktur Operasi | Director of Operation
Menjabat sebagai Direktur Operasi sejak 17 Januari 2024
Served as Director of Operation since January 17, 2024
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 56 tahun per 31 Desember 2023 | Age 56 years old as of December 31, 2023
Domisili DKI Jakarta | Domicile DKI Jakarta
Dasar Hukum Pertama kali ditunjuk sebagai Direktur First appointed as Director of Operation of
Penunjukan Operasi Elnusa melalui Akta Pernyataan Elnusa through the Deed of Statement of the
Legal Basis of Keputusan Rapat RUPS Luar Biasa No. 33 Extraordinary GMS Resolutions No. 33 dated
Appointment tanggal 17 Januari 2024. January 17, 2024.
Pendidikan • Sarjana Teknik Geologi Umum, Universitas • Bachelor (Sarjana) in General Geological
Education Pembangunan Nasional Veteran Engineering, Universitas Pembangunan
Yogyakarta, Yogyakarta (1992) Nasional Veteran Yogyakarta, Yogyakarta
(1992)
• Magister Teknik Geofisika, University of • Master (Magister) in Geophysical
Tulsa, Oklahoma, USA (1995) Engineering, University of Tulsa, Oklahoma,
USA (1995)
• Magister Administrasi Bisnis, Institut • Master (Magister) in Business
Teknologi Bandung, Bandung (2006) Administration, Institut Teknologi Bandung,
Bandung (2006)
Pengalaman Kerja • Direktur Utama PT Pertamina EP Cepu • President Director of PT Pertamina EP Cepu
Work Experience (2022–2023) (2022–2023)
• VP Subsurface Development & Resources • VP Subsurface Development & Resources
Evaluation PT Pertamina Hulu Energi Evaluation of PT Pertamina Hulu Energi
(2020–2022) (2020–2022)
• VP Development PT Pertamina Hulu • VP Development of PT Pertamina Hulu
Indonesia (2019–2020) Indonesia (2019–2020)
• VP Exploration & Development • VP Exploration & Development of
PT Pertamina Hulu Indonesia (2019) PT Pertamina Hulu Indonesia (2019)
• Manager Business Ventures III • Manager Business Ventures III of
PT Pertamina (Persero) (2018–2019) PT Pertamina (Persero) (2018–2019)
• Manager Eurasia & America Ventures • Manager Eurasia & America Ventures of
PT Pertamina (Persero) (2016–2018) PT Pertamina (Persero) (2016–2018)
Rangkap Jabatan Tidak memiliki jabatan rangkap pada No concurrent position in other companies.
Concurrent perusahaan lain
Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Has no affiliation with other members
Affiliated anggota Direksi lainnya, Dewan Komisaris, of the Board of Directors, the Board of
Relationships dan Pemegang Saham Utama Commissioners, and Major Shareholders
Kepemilikan Nihil Nil
Saham ELSA
ELSA Share
Ownership
Pelatihan Disampaikan pada uraian “Direksi” dalam bab Available in the section on “the Board of
Training “Tata Kelola Perusahaan” Director” under the “Corporate Governance”
chapter
94 PT ELNUSA Tbk Laporan Tahunan 2023
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Profil Perusahaan
Company Profile
CHARLES HARIANTO LUMBANTOBING
Direktur Operasi | Director of Director
Menjabat sebagai Direktur Operasi 31 Desember 2021–17 Januari 2024
Served as Director of Operation during the period of December 31, 2021–January 17, 2024
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 57 tahun per 31 Desember 2023 | Age 57 years old as of December 31, 2023
Domisili DKI Jakarta | Domicile DKI Jakarta
Dasar Hukum Pertama kali ditunjuk sebagai Direktur First appointed as Director of Operation of
Penunjukan Operasi Elnusa melalui Akta pernyataan Elnusa through the Deed of Statement of the
Legal Basis of keputusan rapat RUPS Luar Biasa No. 84 Extraordinary GMS Resolutions No. 84 dated
Appointment tanggal 31 Desember 2021. December 31, 2021.
Pendidikan • Magister Ekonomi Bidang Manajemen, • Master (Magister) in Economics-
Education Universitas Sumatera Utara, Medan (2008) Management, Universitas Sumatera Utara,
Medan (2008)
• Sarjana Teknik Mesin, Universitas Sumatera • Bachelor (Sarjana) in Mechanical
Utara, Medan (1989) Engineering, Universitas Sumatera Utara,
Medan (1989)
Pengalaman Kerja • General Manager Gas Project JTB • General Manager of JTB (Jambaran Tiung
Work Experience (Jambaran Tiung Biru) Pertamina EP Cepu Biru) Gas Project of Pertamina EP Cepu
Unititasi JTB (2020–2021) Unititasi JTB (2020–2021)
• Matindok Gas Development Project • Matindok Gas Development Project
Manager Pertamina EP (2017–2019) Manager of Pertamina EP (2017–2019)
• Asset 5 Surface Facilities Manager • Asset 5 Surface Facilities Manager of
Pertamina EP (2013–2015) Pertamina EP (2013–2015)
• Manager Teknik & Proses Fasilitas Region • Manager of Engineering & Process of
Kawasan Timur Indonesia, Jakarta Eastern Indonesia Regional Facility, Jakarta
(2011–2013) (2011–2013)
• Kepala Pemeliharaan PT Pertamina EP • Head of Maintenance of PT Pertamina EP
Sumatera, Pangkalan Susu (2006) Sumatera, Pangkalan Susu (2006)
Rangkap Jabatan Tidak memiliki jabatan rangkap pada No concurrent position in other companies.
Concurrent perusahaan lain
Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Has no affiliation with other members
Affiliated anggota Direksi lainnya, Dewan Komisaris, of the Board of Directors, the Board of
Relationships dan Pemegang Saham Utama Commissioners, and Major Shareholders
Kepemilikan Nihil Nil
Saham ELSA
ELSA Share
Ownership
Pelatihan Disampaikan pada uraian “Direksi” dalam bab Available in the section on “the Board of
Training “Tata Kelola Perusahaan” Director” under the “Corporate Governance”
chapter
2023 Annual Report PT ELNUSA Tbk 95
Page 98
Profil Perusahaan
Company Profile
STANLEY IRAWAN
Direktur Keuangan | Director of Finance
Menjabat sebagai Direktur Keuangan sejak 17 Januari 2024
Served as Director of Finance since January 17, 2024
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 59 tahun per 31 Desember 2023 | Age 59 years old as of December 31, 2023
Domisili DKI Jakarta | Domicile DKI Jakarta
Dasar Hukum Pertama kali ditunjuk sebagai Direktur First appointed as Director of Finance of
Penunjukan Keuangan Elnusa melalui Akta Pernyataan Elnusa through the Deed of Statement of the
Legal Basis of Keputusan Rapat RUPS Luar Biasa No. 33 Extraordinary GMS Resolutions No. 33 dated
Appointment tanggal 17 Januari 2024. January 17, 2024.
Pendidikan Sarjana Bisnis Manajaemen, Southern Bachelor in Business Management, Southern
Education Oregon University, Oregon, USA (1988) Oregon University, Oregon, USA (1988)
Pengalaman Kerja • Direktur Keuangan & Penunjang Bisnis • Director of Finance & Business Support of
Work Experience PT Patra Drilling Contractor (2022–2023) PT Patra Drilling Contractor (2022– 2023)
• Direktur Utama PT PPA Kapital (2021–2022) • President Director of PT PPA Kapital
(2021–2022)
• SVP Division Head Investment & Advisory • SVP Division Head Investment & Advisory
PT PPA Kapital (2017–2020) PT PPA Kapital (2017–2020)
• Direktur PT Bumi Asri Prima Pratama • Director of PT Bumi Asri Prima Pratama
(2015–2016) (2015–2016)
• Komisaris PT Bumi Asri Prima Pratama • Commissioner of PT Bumi Asri Prima
(2014) Pratama (2014)
• Chief Financial Officer Minang Jordanindo • Chief Financial Officer Minang Jordanindo
Group (2009–2013) Group (2009–2013)
• Chief Executive Officer PT Smart Energi • Chief Executive Officer PT Smart Energi
Indonesia (2007–2008) Indonesia (2007–2008)
Rangkap Jabatan Tidak memiliki jabatan rangkap pada No concurrent position in other companies.
Concurrent perusahaan lain
Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Has no affiliation with other members
Affiliated anggota Direksi lainnya, Dewan Komisaris, of the Board of Directors, the Board of
Relationships dan Pemegang Saham Utama Commissioners, and Major Shareholders
Kepemilikan Nihil Nil
Saham ELSA
ELSA Share
Ownership
Pelatihan Disampaikan pada uraian “Direksi” dalam bab Available in the section on “the Board of
Training “Tata Kelola Perusahaan” Director” under the “Corporate Governance”
chapter
96 PT ELNUSA Tbk Laporan Tahunan 2023
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Profil Perusahaan
Company Profile
ARIEF PRASETYO HANDOYO
Direktur Pengembangan Usaha | Director of Business Development
Menjabat sebagai Direktur Pengembangan Usaha sejak 17 Januari 2024
Served as Director of Business Development since January 17, 2024
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 51 tahun per 31 Desember 2023 | Age 51 years old as of December 31, 2023
Domisili DKI Jakarta | Domicile DKI Jakarta
Dasar Hukum Pertama kali ditunjuk sebagai Direktur First appointed as Director of Finance of
Penunjukan Keuangan Elnusa melalui Akta Pernyataan Elnusa through the Deed of Statement of the
Legal Basis of Keputusan Rapat RUPS Luar Biasa No. 33 Extraordinary GMS Resolutions No. 33 dated
Appointment tanggal 17 Januari 2024. January 17, 2024.
Pendidikan • Sarjana Teknik Geologi Umum, Universitas • Bachelor (Sarjana) in General Geological
Education Gadjah Mada, Yogyakarta (1998) Engineering, Universitas Gadjah Mada,
Yogyakarta (1998)
• Magister Bisnis Administrasi, Institut • Master (Magister) in Business
Teknologi Bandung, Bandung (2006) Administration, Institut Teknologi Bandung,
Bandung (2006)
Pengalaman Kerja • VP Development & Drilling PT Pertamina • VP Development & Drilling of PT Pertamina
Work Experience Hulu Indonesia (2021–2023) Hulu Indonesia (2021–2023)
• Asset 1 Exploitation Senior Manager • Asset 1 Exploitation Senior Manager of PT
PT Pertamina EP (2019–2021) Pertamina EP (2019–2021)
• Prabumulih & Limau Exploitation Manager • Prabumulih & Limau Exploitation Manager
PT Pertamina EP (2018–2019) of PT Pertamina EP (2018–2019)
• Tambun & Subang Exploitation Manager • Tambun & Subang Exploitation Manager of
PT Pertamina EP (2017–2018) PT Pertamina EP (2017–2018)
• Aset 3 G&G Manager PT Pertamina EP • Asset 3 G&G Manager of PT Pertamina EP
(2015–2017) (2015–2017)
• Senior G&G Engineer PT Pertamina EP • Senior G&G Engineer of PT Pertamina EP
(2015) (2015)
• Ahli Geologi & Geofisika PT Pertamina EP • Ahli Geologi & Geofisika PT Pertamina EP
(2011–2013) (2011–2013)
Rangkap Jabatan Tidak memiliki jabatan rangkap pada No concurrent position in other companies.
Concurrent perusahaan lain
Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Has no affiliation with other members
Affiliated anggota Direksi lainnya, Dewan Komisaris, of the Board of Directors, the Board of
Relationships dan Pemegang Saham Utama Commissioners, and Major Shareholders
Kepemilikan Nihil Nil
Saham ELSA
ELSA Share
Ownership
Pelatihan Disampaikan pada uraian “Direksi” dalam bab Available in the section on “the Board of
Training “Tata Kelola Perusahaan” Director” under the “Corporate Governance”
chapter
2023 Annual Report PT ELNUSA Tbk 97
Page 100
Profil Perusahaan
Company Profile
RATIH ESTI PRIHATINI
Direktur Pengembangan Usaha | Director of Business Development
Menjabat sebagai Direktur Pengembangan Usaha 31 Desember 2021–17 Januari 2024
Served as Director of Business Development December 31, 2021–January 17, 2024
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 57 tahun per 31 Desember 2023 | Age 57 years old as of December 31, 2023
Domisili DKI Jakarta | Domicile DKI Jakarta
Dasar Hukum Pertama kali ditunjuk sebagai Direktur First appointed as Director of Business
Penunjukan Pengembangan Usaha Elnusa melalui Akta Development of Elnusa through the Deed
Legal Basis of Pernyataan Keputusan Rapat RUPS Luar Biasa of Statement of the Extraordinary GMS
Appointment No. 84 tanggal 31 Desember 2021. Resolutions No. 84 dated December 31, 2021.
Pendidikan • Magister Manajemen, IPMI Business • Master (Magister) in Management, IPMI
Education School, Jakarta (2004) Business School, Jakarta (2004)
• Sarjana Teknik Perminyakan, Universitas • Bachelor (Sarjana) in Petroleum
Trisakti, Jakarta (1991) Engineering, Universitas Trisakti, Jakarta
(1991)
Pengalaman Kerja • Vice President Commercial and • Vice President of Commercial and
Work Experience Monetization SHU PT Pertamina Hulu Monetization SHU of PT Pertamina Hulu
Energi (2020–2021) Energi (2020–2021)
• Vice President Commercial PT Pertamina • Vice President of Commercial of
Hulu Energi (2019–2020) PT Pertamina Hulu Energi (2019–2020)
• Commercial Project Manager PT Pertamina • Commercial Project Manager of
Hulu Energi (2018–2019) PT Pertamina Hulu Energi (2018–2019)
• Oil and Gas lifting Manager PHE • Oil and Gas lifting Manager PHE
(2017–2018) (2017–2018)
• Marketing Team Leader BP Indonesia, PHE, • Marketing Team Leader of BP Indonesia,
Offshore North West Java (2007–2016) PHE, Offshore North West Java
(2007–2016)
• HR Advisor for Shared Services Department • HR Advisor for Shared Services Department
and Downstream: PT Jasatama and Castrol and Downstream: of PT Jasatama and
BP Indonesia (2005–2007) Castrol BP Indonesia (2005–2007)
• Memegang beberapa posisi di Operation • Several positions in Operation
Management di BP Indonesia (2000–2005): Management of BP Indonesia (2000–2005):
a. Wireline Ops and Support Manager a. Wireline Ops and Support Manager
b. Field Planning and Support Manager b. Field Planning and Support Manager
c. Transportation and Support Manager c. Transportation and Support Manager
d. Java Operation Support Manager d. Java Operation Support Manager
• Shared Technical Services Coordinator • Shared Technical Services Coordinator and
and Assistant to FST Vice President ARCO Assistant to FST Vice President of ARCO
(1998–2000) (1998–2000)
Rangkap Jabatan Komisaris PT Sigma Cipta Utama. Commissioner of PT Sigma Cipta Utama.
Concurrent
Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Has no affiliation with other members
Affiliated anggota Direksi lainnya, Dewan Komisaris, of the Board of Directors, the Board of
Relationships dan Pemegang Saham Utama Commissioners, and Major Shareholders
Kepemilikan Nihil Nil
Saham ELSA
ELSA Share
Ownership
Pelatihan Disampaikan pada uraian “Direksi” dalam bab Available in the section on “the Board of
Training “Tata Kelola Perusahaan” Director” under the “Corporate Governance”
chapter
98 PT ELNUSA Tbk Laporan Tahunan 2023
Page 101
Profil Perusahaan
Company Profile
HERA HANDAYANI
Direktur Sumber Daya Manusia & Umum | Director of Human Capital & General Affairs
Menjabat sebagai Direktur Sumber Daya Manusia & Umum Usaha sejak 6 Juni 2023
Served as Director of Human Capital & General Affairs since June 6, 2023
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 49 tahun per 31 Desember 2023 | Age 49 years old as of December 31, 2023
Domisili DKI Jakarta | Domicile DKI Jakarta
Dasar Hukum Pertama kali ditunjuk sebagai Direktur SDM & First appointed as Director of Human Capital
Penunjukan Umum Elnusa melalui Akta Berita Acara RUPS & General Affairs of Elnusa through the Deed
Legal Basis of Tahunan PT Elnusa Tbk tanggal 6 Juni 2023. of Minutes of Meeting of the Annual GMS of
Appointment PT Elnusa Tbk dated June 6, 2023.
Pendidikan • Magister Management: Risk Management, • Master (Magister) of Management: Risk
Education Universitas Indonesia, Jakarta (2005) Management, Universitas Indonesia,
Jakarta (2005)
• Sarjana Teknik Industri, Institut Teknologi • Bachelor (Sarjana) in Industrial Engineering,
Bandung, Bandung (2005) Institut Teknologi Bandung, Bandung
(2005)
Pengalaman Kerja • Vice President Business Development & • Vice President of Business Development &
Work Experience Marketing PT Elnusa Tbk (2022) Marketing of PT Elnusa Tbk (2022)
• Vice President Business Development • Vice President of Business Development of
PT Elnusa Tbk (2019–2022) PT Elnusa Tbk (2019–2022)
• Vice President of Engineering Centre & • Vice President of Engineering Centre &
Quality Management (Pjs) PT Elnusa Tbk Quality Management (Pjs) of PT Elnusa Tbk
(2019) (2019)
• Senior Manager of Quality Management • Senior Manager of Quality Management of
PT Elnusa Tbk (2018–2019) PT Elnusa Tbk (2018–2019)
• Project Management Officer PT Elnusa Tbk • Project Management Officer of PT Elnusa
(2014–2015) Tbk (2014–2015)
• Director PT Quant Capital Investama • Director of PT Quant Capital Investama
(2009–2014) (2009–2014)
• Director LETMI ITB Bandung (2007–2010) • Director of LETMI ITB Bandung
(2007–2010)
• Lecturer Magister Management Universitas • Lecturer Magister Management of
Indonesia (2006–2010) Universitas Indonesia (2006–2010)
Rangkap Jabatan Komisaris Elnusa Trans Samudera Commissioner of Elnusa Trans Samudera
Concurrent
Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Has no affiliation with other members
Affiliated anggota Direksi lainnya, Dewan Komisaris, of the Board of Directors, the Board of
Relationships dan Pemegang Saham Utama Commissioners, and Major Shareholders
Kepemilikan Nihil Nil
Saham ELSA
ELSA Share
Ownership
Pelatihan Disampaikan pada uraian “Direksi” dalam bab Available in the section on “the Board of
Training “Tata Kelola Perusahaan” Director” under the “Corporate Governance”
chapter
2023 Annual Report PT ELNUSA Tbk 99
Page 102
Profil Perusahaan
Company Profile
Profil Pejabat Eksekutif
Executive Officers Profile
ASMAL SALAM
Corporate Secretary
Menjabat sebagai Corporate Secretary sejak 1 Mei 2022
Served as Corporate Secretary since May 1, 2022
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 54 tahun per 31 Desember 2023 | Age 54 years old as of December 31, 2023
Domisili Jakarta Timur, DKI Jakarta | Domicile East Jakarta, DKI Jakarta
Pendidikan M.Kn, Magister Kenotariatan, Universitas Indonesia Jakarta, 2014 M.Kn, Master (Magister) in Notary, Universitas Indonesia, Jakarta (2014)
Education
Pengalaman Kerja Sebelum menempati posisi sebagai Corporate Secretary, beliau menjabat Prior to appointment as Corporate Secretary, he served as Chief of Legal
Work Experience sebagai Chief of Legal & Compliance (2015–2022) & Compliance (2015–2022)
Dasar Hukum Penunjukan SK No.648/EN/KPTS/000D/2022 SK No.648/EN/KPTS/000D/2022
Legal Basis of Appointment
TUGIMIN
Chief Audit Executive
Menjabat sebagai Chief Audit Executive sejak 1 September 2022
Served as Chief Audit Executive since September 1, 2022
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 42 tahun per 31 Desember 2023 | Age 42 years old as of December 31, 2023
Domisili Bekasi, Jawa Barat | Domicile Bekasi, West Java
Pendidikan S.E, Ekonomi Akuntansi, Universitas Indonesia Jakarta, 2004 Bachelor (S.E) in Economics-Accounting, Universitas Indonesia, Jakarta
Education (2004)
Pengalaman Kerja Sebelum menempati posisi sebagai Chief Audit Executive, beliau Prior to appointment as Chief Audit Executive, he served as Manager of
Work Experience menjabat sebagai Manager Internal Audit PT Pertamina (Persero) Internal Audit of PT Pertamina (Persero) (2021–2022)
(2021–2022)
Dasar Hukum Penunjukan SK No.648/EN/KPTS/000D/2022 SK No.648/EN/KPTS/000D/2022
Legal Basis of Appointment
RAMON ARIAS PILI
VP HSSE
Menjabat sebagai VP HSSE sejak 1 November 2019
Served as VP HSSE since September 1, 2019
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 46 tahun per 31 Desember 2023 | Age 46 years old as of December 31, 2023
Domisili Depok, Jawa Barat | Domicile Depok, West Java
Pendidikan S.E, Ekonomi Studi Pembangunan, Universitas Indonesia Jakarta, 2001 Bachelor (S.E) in Economics-Development Studies, Universitas Indonesia,
Education Jakarta (2001)
Pengalaman Kerja Sebelum menempati posisi sebagai VP of HSSE, beliau menjabat sebagai Prior to appointment as VP of HSSE, he served as VP of Supply Chain
Work Experience VP of Supply Chain Management (2018–2019) Management (2021–2022)
Dasar Hukum Penunjukan SK No.648/EN/KPTS/000D/2022 SK No.648/EN/KPTS/000D/2022
Legal Basis of Appointment
100 PT ELNUSA Tbk Laporan Tahunan 2023
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Profil Perusahaan
Company Profile
AJI DHARMAYASA
VP Legal Counsel
Menjabat sebagai VP Legal Counsel sejak 1 September 2022
Served as VP Legal Counsel since September 1, 2022
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 50 tahun per 31 Desember 2023 | Age 50 years old as of December 31, 2023
Domisili Tangerang Selatan, Banten | Domicile South Tangerang, Banten
Pendidikan S.H, Ilmu Hukum, Universitas Islam Bandung, 1998 Bachelor (S.H) in Legal Studies, Universitas Islam Bandung (1998)
Education
Pengalaman Kerja Sebelum menempati posisi sebagai VP Legal Counsel, beliau menjabat Prior to appointment as VP Legal Counsel, he served as Manager of Legal
Work Experience sebagai Manager Legal Contracting III PT Pertamina Persero (2021–2022) Contracting III of PT Pertamina Persero (2021–2022)
Dasar Hukum Penunjukan SK No.648/EN/KPTS/000D/2022 SK No.648/EN/KPTS/000D/2022
Legal Basis of Appointment
LULUT SUGIANTO
VP Upstream Services
Menjabat sebagai VP Upstream Services sejak 1 Juli 2022
Served as VP Upstream Services since July 1, 2022
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 45 tahun per 31 Desember 2023 | Age 45 years old as of December 31, 2023
Domisili DKI Jakarta | Domicile DKI Jakarta
Pendidikan S.T, Teknik Industri, Universitas Balikpapan, 2004 Bachelor (S.T) in Industrial Engineering, Universitas Balikpapan (2004)
Education
Pengalaman Kerja Sebelum menempati posisi sebagai VP Of Upstream Services, beliau Prior to appointment as VP of Upstream Services, he served as SM of
Work Experience menjabat sebagai SM of Asset Reliability & Prod. POMS (2017–2022) Asset Reliability & Prod. POMS (2017–2022)
Dasar Hukum Penunjukan SK No.648/EN/KPTS/000D/2022 SK No.648/EN/KPTS/000D/2022
Legal Basis of Appointment
MOCHAMAD HAITHAMI ACHMAD
VP EPC & OM Services
Menjabat sebagai VP EPC & OM Services sejak 11 April 2022
Served as VP EPC & OM Services since April 11, 2022
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 41 tahun per 31 Desember 2023 | Age 41 years old as of December 31, 2023
Domisili DKI Jakarta | Domicile DKI Jakarta
Pendidikan M.T, Teknik Kimia, Universitas Indonesia Jakarta, 2008 Master (M.T) in Chemical Engineering, Universitas Indonesia, Jakarta
Education (2008)
Pengalaman Kerja Sebelum menempati posisi sebagai VP of EPC & OM Services, beliau Prior to appointment as VP of EPC & OM Services, he served as Project
Work Experience menjabat sebagai Project Management Function PT Wijaya Karya Management Function of PT Wijaya Karya (Persero) (2011–2022)
(Persero) (2011–2022)
Dasar Hukum Penunjukan SK No.648/EN/KPTS/000D/2022 SK No.648/EN/KPTS/000D/2022
Legal Basis of Appointment
2023 Annual Report PT ELNUSA Tbk 101
Page 104
Profil Perusahaan
Company Profile
ACHMAD ZAKI
VP Asset Realibility & Productivity
Menjabat sebagai VP Asset Realibility & Productivity sejak 1 November 2018
Served as VP Asset Realibility & Productivity since November 1, 2018
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 56 tahun per 31 Desember 2023 | Age 56 years old as of December 31, 2023
Domisili Bekasi, Jawa Barat | Domicile Bekasi, West Java
Pendidikan M.M, Magister Management, Prasetya Mulya Business School Jakarta, Master (M.M) in Management, Presetya Mulya Business School, Jakarta
Education 2009 (2009)
Pengalaman Kerja Sebelum menempati posisi sebagai VP of Asset Realibility & Productivity, Prior to appointment as VP of Asset Reliability & Productivity, he served
Work Experience beliau menjabat sebagai Direktur Utama EFK (2013–2015) as President Director of EFK (2013–2015)
Dasar Hukum Penunjukan SK No. 648/EN/KPTS/000D/2022 SK No. 648/EN/KPTS/000D/2022
Legal Basis of Appointment
REIZKY RAHADIAN LENDRA
VP Controller
Menjabat sebagai VP Controller sejak 18 Oktober 2022
Served as VP Controller since October 18, 2022
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 43 tahun per 31 Desember 2023 | Age 43 years old as of December 31, 2023
Domisili Jakarta Timur, DKI Jakarta | Domicile East Jakarta, DKI Jakarta
Pendidikan S.Pn., Administrasi Fiskal, Universitas Indonesia Jakarta, 2007 Bahelor (S.Pn) in Fiscal Administration, Universitas Indonesia, Jakarta
Education (2007)
Pengalaman Kerja Sebelum menempati posisi sebagai VP of Controller, beliau menjabat Prior to appointment as VP of Controller, he served as SM of Financial
Work Experience sebagai SM of Financial Business Controller (2021–2022) Business Controller (2021–2022)
Dasar Hukum Penunjukan SK No. 648/EN/KPTS/000D/2022 SK No. 648/EN/KPTS/000D/2022
Legal Basis of Appointment
HANNY RETNO HAPSARI
VP Finance & Treasury
Menjabat sebagai VP Finance & Treasury sejak 7 Agustus 2023
Served as VP Finance & Treasury since August 7, 2023
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 46 tahun per 31 Desember 2023 | Age 46 years old as of December 31, 2023
Domisili Tangerang Selatan, Banten | Domicile South Tangerang, Banten
Pendidikan Magister Management, Sekolah Tinggi Prasetya Mulya, 2005 Master (Magister) in Management, College of Prastya Mulya (2005)
Education
Pengalaman Kerja Sebelum menempati posisi sebagai VP of Finance & Treasury, beliau Prior to appointment as VP of Finance & Treasury, she served as Director
Work Experience menjabat sebagai Direktur SDM dan Umum EPN (2021–2023) of Human Resources and General Affairs of EPN (2021–2023)
Dasar Hukum Penunjukan SK No. 648/EN/KPTS/000D/2022 SK No. 648/EN/KPTS/000D/2022
Legal Basis of Appointment
102 PT ELNUSA Tbk Laporan Tahunan 2023
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Profil Perusahaan
Company Profile
FERDIANSYAH
VP Strategic Planning & Corporate Management
Menjabat sebagai VP Strategic Planning & Corporate Management sejak 21 Juni 2022
Served as VP Strategic Planning & Corporate Management since June 21, 2022
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 39 tahun per 31 Desember 2023 | Age 39 years old as of December 31, 2023
Domisili Depok, Jawa Barat | Domicile Depok, West Java
Pendidikan S.Si, Fisika, Universitas Indonesia Jakarta, 2006 Bachelor (S.Si) in Physics, Universitas Indonesia, Jakarta (2006)
Education
Pengalaman Kerja Sebelum menempati posisi sebagai VP of Strategic Planning & Corporate Prior to appointment as VP of Strategic Planning & Corporate
Work Experience Management, beliau menjabat sebagai VP of Engineering Center & Management, he served as VP of Engineering Center & Quality
Quality Management (2020–2021) Management (2020–2021)
Dasar Hukum Penunjukan SK No. 648/EN/KPTS/000D/2022 SK No. 648/EN/KPTS/000D/2022
Legal Basis of Appointment
MIRA PUSPITAWATI
Senior Manager Enterprise Risk Management
Menjabat sebagai Senior Manager Enterprise Risk Management sejak 1 Mei 2021
Served as Senior Manager Enterprise Risk Management since May 1, 2021
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 43 tahun per 31 Desember 2023 | Age 43 years old as of December 31, 2023
Domisili DKI Jakarta | Domicile DKI Jakarta
Pendidikan S.E, Ekonomi Manajemen, Universitas Indonesia Jakarta, 2002 Bachelor (S.E) in Economics-Management, Universitas Indonesia, Jakarta
Education (2002)
Pengalaman Kerja Sebelum menempati posisi sebagai Senior Manager of Enterprise Risk Prior to appointment as Senior Manager of Enterprise Risk Management,
Work Experience Management, beliau menjabat sebagai Senior Manager of Financing she served as Senior Manager of Financing (2019–2021)
(2019–2021)
Dasar Hukum Penunjukan SK No. 648/EN/KPTS/000D/2022 SK No. 648/EN/KPTS/000D/2022
Legal Basis of Appointment
AGUNG WAHIDIN WIBISANA
VP Human Capital
Menjabat sebagai VP Human Capital sejak 6 Juli 2020
Served as VP Human Capital since July 6, 2020
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 48 tahun per 31 Desember 2023 | Age 48 years old as of December 31, 2023
Domisili Bekasi, Jawa Barat | Domicile Bekasi, West Java
Pendidikan S.H, Hukum Bisnis, Universitas Parahyangan Bandung, 1999 Bachelor (S.H) in Business Law, Universitas Parahyangan, Bandung (1999)
Education
Pengalaman Kerja Sebelum menempati posisi sebagai VP Of Human Capital, beliau Prior to appointment as VP of Human Capital, he served as SM of Human
Work Experience menjabat sebagai SM of Human Capital Business Partner Capital Business Partner (2016–2020)
(2016–2020)
Dasar Hukum Penunjukan SK No. 648/EN/KPTS/000D/2022 SK No. 648/EN/KPTS/000D/2022
Legal Basis of Appointment
2023 Annual Report PT ELNUSA Tbk 103
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Company Profile
DIDIK PURWANTO
VP Supply Chain Management
Menjabat sebagai VP Supply Chain Management sejak 1 Desember 2022
Served as VP Supply Chain Management since December 1, 2022
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 49 tahun per 31 Desember 2023 | Age 49 years old as of December 31, 2023
Domisili Bekasi, Jawa Barat | Domicile Bekasi, West Java
Pendidikan MSc, Master Of Science, University of Birmingham, UK, 2013 Master of Science (MSc), University of Birmingham, UK (2013)
Education
Pengalaman Kerja Sebelum menempati posisi sebagai VP of Supply Chain Management, Prior to appointment as VP of Supply Chain Management, he served as
Work Experience beliau menjabat sebagai Direktur Utama PT. Elnusa Trans Samudera President Director of PT Elnusa Trans Samudera (2019–2022)
(2019–2022)
Dasar Hukum Penunjukan SK No. 648/EN/KPTS/000D/2022 SK No. 648/EN/KPTS/000D/2022
Legal Basis of Appointment
HANGGARA HADIANSYAH
VP Property Management & General Services
Menjabat sebagai VP Property Management & General Services sejak 1 September 2022
Served as VP Property Management & General Services since September 1, 2022
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 38 tahun per 31 Desember 2023 | Age 38 years old as of December 31, 2023
Domisili Jakarta Timur, DKI Jakarta | Domicile East Jakarta, DKI Jakarta
Pendidikan M.Psi., Magister Psikologi, Universitas Airlangga Surabaya, 2011 Master (M.Psi, Magister) in Psychology, Universitas Airlangga Surabaya
Education (2011)
Pengalaman Kerja Sebelum menempati posisi sebagai VP Property Management & General Prior to appointment as VP of Property Management & General Services,
Work Experience Services, beliau menjabat sebagai Senior Manager of Elnusa Petroleum he served as Senior Manager of Elnusa Petroleum School (2020–2022)
School (2020–2022)
Dasar Hukum Penunjukan SK No. 648/EN/KPTS/000D/2022 SK No. 648/EN/KPTS/000D/2022
Legal Basis of Appointment
NOVRIZAL
VP Business Development & Marketing
Menjabat sebagai VP Business Development & Marketing sejak 2 Januari 2024
Served as VP Business Development & Marketing since January 2, 2024
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 43 tahun per 31 Desember 2023 | Age 43 years old as of December 31, 2023
Domisili Jakarta Selatan, DKI Jakarta | Domicile South Jakarta, DKI Jakarta
Pendidikan Sarjana Teknik Informatika, Sekolah Tinggi Teknik Ilmu Komputer Bachelor (Sarjana) in Informatic Engineering, College of Computer
Education (Meridian), Jakarta (2007) Science Engineering (Meridian), Jakarta (2007)
Pengalaman Kerja Sebelum menempati posisi sebagai VP Business Development & Prior to appointment as VP of Business Development & Marketing, he
Work Experience Marketing, beliau menjabat sebagai General Manager Marketing served as General Manager of Marketing (2022–2023)
(2022–2023)
Dasar Hukum Penunjukan SK No. 648/EN/KPTS/000D/2022 SK No. 648/EN/KPTS/000D/2022
Legal Basis of Appointment
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Profil Perusahaan
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Demografi Sumber Daya Manusia
Demographics of Human Resources
KOMPOSISI SDM BERDASARKAN GENDER/JENIS KELAMIN
Composition of Human Resources based on Gender
(orang | person)
2023 2022 2021
No. Gender Persentase Persentase Persentase Gender
Jumlah Jumlah Jumlah
Percentage Percentage Percentage
Total Total Total
(%) (%) (%)
1 Laki-laki 914 86,9 925 87,8 1.033 88,3 Male
2 Perempuan 138 13,1 129 11,7 137 11,7 Female
Jumlah 1.052 100,0 1.054 100,0 1.170 100,0 Total
KOMPOSISI SDM BERDASARKAN JENJANG JABATAN
Composition of Human Resources based on Position
(orang | person)
2023 2022 2021
No. Jabatan Persentase Persentase Persentase Position
Jumlah Jumlah Jumlah
Percentage Percentage Percentage
Total Total Total
(%) (%) (%)
1 Direktur 4 0,4 5 0,5 5 0,4 Director
2 Vice President & 13 1,1 14 1,3 14 1,2 Vice President &
Fungsional Setara Equivalent Function
3 Senior Manager & 28 2,7 22 2,1 29 2,5 Senior Manager &
Fungsional Setara Equivalent Function
4 Manager & Fungsional 119 11,3 127 12,0 145 12,4 Manager & Equivalent
Setara Function
5 Junior Manager & 239 22,7 246 23,3 226 19,3 Junior Manager &
Fungsional Setara Equivalent Function
6 Supervisor 215 20,5 228 21,6 289 24,7 Supervisor
7 Staf 434 41,3 412 39,1 462 39,5 Staff
Jumlah 1.052 100,0 1.054 100,0 1.170 100,0 Total
KOMPOSISI SDM BERDASARKAN RENTANG USIA
Composition of Human Resources based on Age Range
(orang | person)
2023 2022 2021
No. Usia Persentase Persentase Persentase Age
Jumlah Jumlah Jumlah
Percentage Percentage Percentage
Total Total Total
(%) (%) (%)
1 ≤ 20 tahun 0 0 0 0,0 0 0,0 ≤ 20 years
2 21–25 tahun 11 1,0 7 0,7 19 1,6 21–25 years
3 26–30 tahun 89 8,5 88 8,3 131 11,2 26–30 years
4 31–35 tahun 192 18,3 223 21,2 264 22,6 31–35 years
5 36–40 tahun 263 25,0 261 24,8 284 24,3 36–40 years
6 41–45 tahun 203 19,3 183 17,4 178 15,2 41–45 years
7 46–50 tahun 168 16,0 169 16,0 173 14,8 46–50 years
8 51–55 tahun 119 11,3 117 11,1 119 10,2 51–55 years
9 ≥ 55 tahun 7 0,6 6 0,6 2 0,2 ≥ 55 years
Jumlah 1.052 100,0 1.054 100,0 1.170 100,0 Total
2023 Annual Report PT ELNUSA Tbk 105
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KOMPOSISI SDM BERDASARKAN STATUS KEPEGAWAIAN
Composition of Human Resources based on Employment Status
(orang | person)
2023 2022 2021
No. Status Kepegawaian Persentase Persentase Persentase Employment Status
Jumlah Jumlah Jumlah
Percentage Percentage Percentage
Total Total Total
(%) (%) (%)
1 Kontrak 177 16,8 152 14,4 237 20,3 Contract
2 Tetap 871 82,8 897 85,1 928 79,3 Permanent
3 Direksi 4 0,4 5 0,5 5 0,4 Board of Directors
Jumlah 1.052 100,0 1.054 100,0 1.170 100,0 Total
KOMPOSISI SDM BERDASARKAN TINGKAT PENDIDIKAN
Composition of Human Resources based on Level of Education
(orang | person)
2023 2022 2021
No. Tingkat Pendidikan Persentase Persentase Persentase Level of Education
Jumlah Jumlah Jumlah
Percentage Percentage Percentage
Total Total Total
(%) (%) (%)
1 Strata 2 (S2) & S3 82 7,7 87 8,3 95 8,1 Post-Graduate (S2) &
Doctorate (S3)
2 Strata 1 (S1) 677 64,4 663 62,9 749 64,0 Under-Graduate (S1)
3 Diploma 84 8,0 90 8,5 99 8,5 Diploma
4 < SMA 209 19,9 214 20,3 227 19,4 <High School
Jumlah 1.052 100,0 1.054 100,0 1.170 100,0 Total
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Struktur dan Komposisi Pemegang Saham
Structure and Composition of Shareholders
PEMEGANG SAHAM UTAMA/PENGENDALI MAJOR/CONTROLLING SHAREHOLDERS UP TO
HINGGA NAMA PEMILIK AKHIR PERSEROAN THE NAMES OF ULTIMATE OWNERS OF THE
COMPANY
Pemerintah Republik Indonesia
Government of the Republic of Indonesia
100,0%
99,9%
51,1%
STRUKTUR PEMEGANG SAHAM SHAREHOLDERS STRUCTURE
Berikut skema komposisi pemegang saham Perseroan, termasuk Following is scheme of the Company’s shareholders composition,
pemegang saham utama dan/atau pengendali, adalah sebagai berikut: including the major and/or controlling shareholders, namely as
follows:
99,9%
Publik | Public
48,9%
51,1%
2023 Annual Report PT ELNUSA Tbk 107
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Company Profile
KOMPOSISI KEPEMILIKAN SAHAM PERSEROAN COMPOSITION OF THE COMPANY’S SHARE
OWNERSHIP
Berikut skema komposisi kepemilikan saham Perseroan, termasuk Following is scheme of the Company’s share ownership, including
kepemilikan saham 5% atau lebih dan/atau kepemilikan di bawah 5%, share ownership of 5% or more and/or ownership of below 5%,
adalah sebagai berikut: namely as follows:
KEPEMILIKAN SAHAM ELNUSA PER 31 DESEMBER 2023
Share Ownership of Elnusa as per December 31, 2023
Jumlah
Jumlah Persentase
Pemegang
Kepemilikan Nilai Saham Kepemilikan
Pemegang Saham Saham Shareholder
Total Share Value Percentage of
Total
Ownership Ownership
Shareholder
Kepemilikan Saham 5% atau Lebih Share Ownership of 5% or More
PT Pertamina Hulu Energi 1 3.729.781.000 372.978.100.000 51,1 PT Pertamina Hulu Energi
Kepemilikan Saham di Bawah 5% Share Ownership Below 5%
Dewan Komisaris dan Direksi 0 – – 0,0 Board of Commissioners and Board of
Directors
Publik <5% 39.060 3.568.719.000 356.871.900.000 48,9 Public <5%
Jumlah 39.061 7.298.500.000 729.850.000.000 100,0 Total
KOMPOSISI KEPEMILIKAN SAHAM BERDASARKAN KLASIFIKASI
Composition of Share Ownership Based on Classification
Uraian 2023 2022 2021 Description
Badan Usaha Domestik 58,2% 57,9% 56,8% Domestic Institutional Investor
Perseorangan Domestik 30,5% 33,3% 38,8% Domestic Individual Investor
Badan Usaha Asing 11,1% 8,7% 4,2% Foreign Institutional Investor
Perseorangan Asing 0,1% 0,1% 0,1% Foreign Individual Investor
JUMLAH PEMEGANG SAHAM DENGAN KEPEMILIKAN <5% TAHUN 2023
Total Shareholders With Ownership of <5% in the Year 2023
Jumlah Pemegang Saham
Bulan Month
Total Shareholders
Januari 48.117 January
Februari 47.574 February
Maret 45.809 March
April 45.963 April
Mei 44.574 May
Juni 44.251 June
Juli 41.127 July
Agustus 39.420 August
September 39.800 September
Oktober 37.991 October
November 39.166 November
Desember 39.060 December
108 PT ELNUSA Tbk Laporan Tahunan 2023
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Profil Perusahaan
Company Profile
KOMPOSISI PEMEGANG SAHAM < 5% PER 31 DESEMBER 2023
Composition of Shareholders of <5% as per 31 December 2023
Domestik Asing
Domestic/Local Foreign
Jumlah Jumlah
Kelompok Pemegang Saham Pemegang Pemegang Shareholders Group
Jumlah Saham Jumlah Saham
Saham Saham
Total Shares Total Shares
Total Total
Shareholders Shareholders
Ritel 38.767 2.228.668.282 38 4.114.900 Retail
Institusi 137 523.635.592 118 812.300.226 Institution
Jumlah 38.904 2.752.303.874 156 816.415.126 Total
KAPITALISASI PASAR 2019–2023
Market Capitallization 2019–2023
2023 2022 2021 2020 2019
Kapitalisasi Pasar (Rp Miliar) 2.832 2.277 2.014 2.569 2.233 Market Capitalization
(Rp Billion)
KEPEMILIKAN SAHAM PERSEROAN OLEH COMPANY SHARE OWNERSHIP BY EMPLOYEES
KARYAWAN As of the end of the financial year 2023, the total ELSA shares owned
Sampai dengan akhir tahun buku 2023, jumlah saham ELSA yang by emloyees was noted at 4,955,000 or 0.07% of the total shares.
dimiliki oleh karyawan 4.955.000 atau 0,07% dari saham keseluruhan.
KEPEMILIKAN SAHAM OLEH DEWAN KOMISARIS DAN DIREKSI SECARA LANGSUNG DAN TIDAK LANGSUNG
Direct and Indirect Share Ownership by the Board of Commissioners and the Board of Directors
Langsung Tidak Langsung
Direct Indirect
Nama Jabatan Persentase Persentase
Name Position Jumlah Saham Kepemilikan Jumlah Saham Kepemilikan
Total Share Percentage of Total Share Percentage of
Ownership Ownership
Dewan Komisaris | Board of Commissioners
Nur Endro Buwono* Komisaris Utama | President Commissioner Nihil | Nil Nihil | Nil Nihil | Nil Nihil | Nil
Agus Prabowo** Komisaris Utama | President Commissioner Nihil | Nil Nihil | Nil Nihil | Nil Nihil | Nil
Wakhid Hasyim Komisaris | Commissioner Nihil | Nil Nihil | Nil Nihil | Nil Nihil | Nil
Lusiaga Levi Susila Komisaris Independen Nihil | Nil Nihil | Nil Nihil | Nil Nihil | Nil
Independent Commissioner
Hernawan Bekti Sasongko* Komisaris Independen Nihil | Nil Nihil | Nil Nihil | Nil Nihil | Nil
Independent Commissioner
Hernawan Bekti Sasongko** Komisaris Independen Nihil | Nil Nihil | Nil Nihil | Nil Nihil | Nil
Independent Commissioner
Direksi | Board of Directors
Bachtiar Soeria Atmadja*** Direktur Utama | President Director Nihil | Nil Nihil | Nil Nihil | Nil Nihil | Nil
John Hisar Simamora** Direktur Utama | President Director Nihil | Nil Nihil | Nil Nihil | Nil Nihil | Nil
Stanley Iriawan* Direktur Keuangan | Director of Finance Nihil | Nil Nihil | Nil Nihil | Nil Nihil | Nil
Endro Hartanto* Direktur Operasi | Director of Operation Nihil | Nil Nihil | Nil Nihil | Nil Nihil | Nil
Charles Harianto Lumban Direktur Operasi | Director of Operation Nihil | Nil Nihil | Nil Nihil | Nil Nihil | Nil
Tobing**
Hera Handayani**** Direktur SDM & Umum Nihil | Nil Nihil | Nil Nihil | Nil Nihil | Nil
Director of Human Resources & General
Affairs
Arief Prasetyo Handoyo* Direktur Pengembangan Usaha Nihil | Nil Nihil | Nil Nihil | Nil Nihil | Nil
Director of Business Development
Ratih Esti Prihatini** Direktur Pengembangan Usaha Nihil | Nil Nihil | Nil Nihil | Nil Nihil | Nil
Director of Business Development
*
Menjabat sejak 17 Januari 2024 | Appointed since January 17, 2024
**
Menjabat hingga 17 Januari 2024 | Appointed until January 17, 2024
***
Sejak 17 Januari 2024: Direktur Utama dari sebelumnya Direktur Keuangan | Since January 17, 2024: as President Director from previously Director of Finance
****
Menjabat sejak 6 Juni 2023 | Appointed since June 6, 2023
2023 Annual Report PT ELNUSA Tbk 109
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Profil Perusahaan
Company Profile
Struktur Grup Perseroan
Company Group Structure
Pemerintah Republik Indonesia
Indonesian Government
100,0%
Publik | Public
<5%
51,1% 48,9%
99,99% 99,99% 99,93% 99,98% 99,50% 99,99% 99,58%
PT Elnusa PT Elnusa PT Elnusa PT Elnusa
PT Elnusa PT Patra Nusa PT Sigma Cipta
Oilfield Geosains Fabrikasi Trans
Petrofin Data Utama
Services Indonesia Konstruksi Samudera
99,99% 99,99%
PT Elnusa Daya KSO-RAGA
Kreatif
Entitas Induk Tertinggi
Ultimate Parent Entity
Entitas Induk/Pemegang Saham Utama
Main Shareholder
Entitas Anak
Subsidiary
Entitas Anak Tidak Langsung
Indirect Subsidiary
Joint Venture
Joint Venture
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Profil Perusahaan
Company Profile
Daftar Entitas Anak
List of Subsidiaries
Tahun Tahun Kepemilikan oleh Jumlah Aset
Tahun Beroperasi Penyertaan Elnusa (juta rupiah) Status
Nama Bidang Usaha Domisili Berdiri Komersial Modal Ownership by Elnusa Total Asset Operasional
Name Field of Business Domicile Year of Year of Year of (%) (million rupiah) Operational
Establish Commercial Capital Status
Operations Investment 2023 2022 2023 2022
Entitas Anak Kepemilikan Langsung
Subsidiaries of Direct Ownership
PT Elnusa Jasa Pengeboran dan Jakarta 2014 – 2014 99,99 99,99 47.289 44.395 Belum
Oilfield Pemeliharaan Lapangan Migas Beroperasi
Services Drilling and Oil-Gas Field Not yet
Maintenance Services operational
PT Elnusa Jasa Akuisisi Data Geofisika/ Jakarta 2014 – 2014 99,99 99,99 12.686 12.711 Belum
Geosains Survei Seismik Migas Beroperasi
Indonesia Services for Geophysical Data Not yet
Acquisition/Oil-Gas Seismic operational
Survey
PT Elnusa Jasa penyimpanan BBM, Jakarta 1996 1996 1996 999,93 99,93 3.679.254 3.386.639 Beroperasi
Petrofin pendistribusian BBM, Operational
perdagangan BBM Industri &
Marine, perdagangan chemicals,
perdagangan pelumas & aspal,
serta pengelolaan SPBU & SPBE
Fuel storage services, fuel
distribution, Industrial & Marine
fuel trading, chemicals trading,
lubricants & asphalt trading, as
well as gas station SPBU & SPBE
management
PT Elnusa Jasa fabrikasi, penguliran dan Batam 1983 1983 1983 99,98 99,98 359.142 357,610 Beroperasi
Fabrikasi perdagangan pipa Oil Country Operational
Konstruksi Tubular Goods (OCTG), proyek
EPC, dan Maintenance Services
Fabrication services, Oil Country
Tubular Goods (OCTG) threading
and trading services, EPC, and
Maintenance Services projects
PT Patra Nusa Jasa pengelolaan data migas, Jakarta 1997 1998 1997 99,50 99,50 142.452 139.241 Beroperasi
Data dan penyimpanan data fisik Operational
migas, jasa aplikasi IT data
management, bisnis desain &
implementasi data governance,
data warehouse digital, dan
advance well data management
Oil and gas data management
services, and physical oil and gas
data storage, data governance
design & implementation
business, digital data
warehouse, and advance data
management
PT Sigma Cipta Jasa penyimpanan data fisik, Jakarta 1980 1980 1980 99,99 99,99 372.578 312.472 Beroperasi
Utama pengelolaan data elektronik & Operational
sistem informasi, penyimpanan
contoh batuan migas,
telekomunikasi radio, jasa
aplikasi sistem IT
Physical data storage services,
electronic data management and
information systems, storage of
oil and gas rock samples, radio
telecommunications, IT system
application services
PT Elnusa Jasa pendukung layanan marine Jakarta 2014 2014 2014 99,58 99,58 577.050 550.491 Beroperasi
Trans migas Operational
Samudera Marine oil and gas supporting
services
2023 Annual Report PT ELNUSA Tbk 111
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Profil Perusahaan
Company Profile
Tahun Tahun Kepemilikan oleh Jumlah Aset
Tahun Beroperasi Penyertaan Elnusa (juta rupiah) Status
Nama Bidang Usaha Domisili Berdiri Komersial Modal Ownership by Elnusa Total Asset Operasional
Name Field of Business Domicile Year of Year of Year of (%) (million rupiah) Operational
Establish Commercial Capital Status
Operations Investment 2023 2022 2023 2022
Entitas Anak Kepemilikan Tidak Langsung (Kepemilikan melalui PT Elnusa Fabrikasi Konstruksi)
Subsidiaries of Direct Ownership
PT Elnusa Daya Jasa konsultasi bidang Jakarta 2015 – 2015 100 99,99 10.001 10.001 Belum
Kreatif manajemen sumber daya Beroperasi
manusia konsultasi bidang listrik, Not yet
& perdagangan operational
Human resources management,
electricity & trade consulting
services.
DAFTAR VENTURA BERSAMA/KERJA SAMA OPERASI (KSO)
List of Joint Ventures/Joint Operations (KSO)
Nama Kepemilikan oleh Elnusa Kepemilikan oleh Jumlah Aset (Rp juta)
Perusahaan Ownership by Elnusa WAS Total Assets
Tahun Kerja yang (%) Ownership by WAS (Rp Million) Status
Nama Bidang Usaha Sama Bekerja Operasional
Name Field of Business Year of Sama Operational
Cooperation Company in 2023 2022 2023 2022 2023 2022 Status
Cooperation
with
KSO Elnusa- Jasa pemeliharaan mekanik 2016 PT Raga 100 51,00 0 49,00 68.359 70.357 Beroperasi
RAGA Mechanical maintenance Perkasa Operational
services Ekaguna
ALAMAT ENTITAS ANAK DAN KSO
Address of Subsidiaries and KSO
PT Elnusa Oilfield Services Graha Elnusa 15th floor
Jl. TB Simatupang Kav. 1B Jakarta 12560 - Indonesia
Tel. : +62 21-7883 0850 (Hunting)
Fax. : +62 21-7883 5507
PT Elnusa Geosains Indonesia Graha Elnusa 15th floor
Jl. TB Simatupang Kav. 1B, Jakarta 12560 - Indonesia
Tel. : +62 21-7883 0850 (Hunting)
Fax. : +62 21-7883 1072
PT Elnusa Petrofin Graha Elnusa 14th floor
Jl. TB Simatupang Kav. 1B, Jakarta 12560 - Indonesia
Tel. : +62 21-7883 0860 (Hunting)
Fax. : +62 21-7883 0853
E-mail :marketing-epn@elnusa.co.id; epn.corporate@elnusa.co.id
Web : www.elnusapetrofin.co.id
PT Elnusa Fabrikasi Konstruksi - Head Office Graha Elnusa 2nd Floor
Jl. TB Simatupang Kav. 1B, Jakarta 12560 - Indonesia
Tel. : +62 21-7884 5519
Fax. : +62 21-7884 5528
PT Patra Nusa Data - Head Office Graha Elnusa 5th Floor
Jl. TB Simatupang Kav. 1B, Jakarta 12560 - Indonesia
Tel. : +62 21-781 6770
Fax. : +62 21-781 6775
PT Sigma Cipta Utama Graha Elnusa 10th Floor
Jl. TB. Simatupang Kav. 1B, Jakarta 12560 - Indonesia
Tel. : +62 21-7587 1955
Fax. : +62 21-7587 1955
PT Elnusa Trans Samudera Gedung Elnusa Trans Samudera
Jl. TB Simatupang Kav. 1B, Jakarta 12560 - Indonesia
Tel. : +62 21-7884 6667/6660 & 7883 0850 Ext. 1060
Fax. : +62 21-7884 6669
PT Elnusa Daya Kreatif Jl. TB Simatupang Kav. 1B, Jakarta 12560 - Indonesia
KSO Elnusa-Raga Jl. TB Simatupang Kav. 1B, Jakarta 12560 - Indonesia
112 PT ELNUSA Tbk Laporan Tahunan 2023
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Company Profile
Profil Entitas Anak
Profiles of Subsidiaries
PT ELNUSA OILFIELD SERVICES PT ELNUSA OILFIELD SERVICES
Perusahaan didirikan pada tahun 2014, dengan bidang usaha Jasa The Company was established in the year 2014, engaged in the field
Pengeboran dan Pemeliharaan Lapangan Migas. of Oil & Gas Drilling and Field Maintenance Services.
Komposisi Kepemilikan Saham per 31 Desember Composition of Share Ownership as per December
2023 31, 2023
Kepemilikan saham PT Elnusa terhadap PT Elnusa Oilfield PT Elnusa’s share ownership of PT Elnusa Oilfield Services is 99.99%.
Services 99,99%.
MANAJEMEN KUNCI PER 31 DESEMBER 2023
Key Management as per December 31, 2023
Jabatan Nama | Name Position
Dewan Komisaris Charles Harianto Lumbantobing Board of Commissioners
Direksi Dian Sri Santoso Board of Directors
KINERJA KEUANGAN 2022–2023
Financial Performance 2022–2023
Pertumbuhan
2023 2022
2022–2023
Uraian (Rp juta) (Rp juta) Description
2022–2023 Growth
(Rp million) (Rp million)
(%)
Pendapatan 4.525 4.046 11,84 Income
Beban Usaha 1.722 1.308 31,65 Operating Expense
Laba Bersih 2.886 3.585 -19,49 Net Profit
Aset 47.289 44.395 6,52 Asset
Liabilitas 25 16 50,99 Liability
Ekuitas 47.265 44.379 6,50 Equity
PT ELNUSA GEOSAINS INDONESIA PT ELNUSA GEOSAINS INDONESIA
Perusahaan yang didirikan pada tahun 2014 yang memiliki bidang The Company was established in 2014 with business in Geophysical
usaha atas Jasa Akuisisi Data Geofisika/Survei Seismik Migas. Data Acquisition/Oil-Gas Seismic Survey Services.
Komposisi Kepemilikan Saham per 31 Desember Composition of Share Ownership as per December
2023 31, 2023
Kepemilikan saham PT Elnusa terhadap PT Elnusa Geosains PT Elnusa’s share ownership of PT Elnusa Geosains Indonesia
Indonesia 99,99%. is 99.99%.
MANAJEMEN KUNCI PER 31 DESEMBER 2023
Key Management as per December 31, 2023
Jabatan Nama | Name Position
Dewan Komisaris Charles Harianto Lumbantobing Board of Commissioners
Direksi Muhlis Yadi Board of Directors
2023 Annual Report PT ELNUSA Tbk 113
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Company Profile
KINERJA KEUANGAN 2022–2023
Financial Performance 2022–2023
Pertumbuhan
2023 2022
2022–2023
Uraian (Rp juta) (Rp juta) Description
2022–2023 Growth
(Rp million) (Rp million)
(%)
Pendapatan – – – Income
Beban Usaha – – – Operating Expense
Laba Bersih (25) 1.015 -102,44 Net Profit
Aset 12.686 12.711 -0,20 Asset
Liabilitas – – – Liability
Ekuitas 12.686 12.711 -0,20 Equity
PT ELNUSA PETROFIN PT ELNUSA PETROFIN
PT Elnusa Petrofin (“Perusahaan”) didirikan berdasarkan Akta Notaris PT Elnusa Petrofin (“Company”) was established based on Notarial
Ny. Pudji Redjeki Irawati, S.H., No. 57 tanggal 5 Juli 1996. Akta Deed of Pudji Redjeki Irawati, S.H., No. 57 dated July 5, 1996. This
pendirian ini disahkan oleh Menteri Kehakiman Republik Indonesia deed of establishment was consented by the Minister of Justice of
berdasarkan Surat Keputusan No. C2-4.559.HT.01.01.TH.97 tanggal the Republic of Indonesia based on Decre No. C2-4.559.HT.01.01.
3 Juni 1997. Anggaran Dasar Perusahaan telah mengalami beberapa TH.97 dated June 3, 1997. The Company’s Articles of Association
kali perubahan, terakhir berdasarkan Akta Notaris No. 11 tanggal 29 was amended several times, with the last revised version based on
Desember 2022 oleh Notaris Niken Wahyuningrum,SH.,Mkn. Akta Notarial Deed No 11 dated December 29, 2022 by Notary Niken
tersebut telah diberitahukan kepada Menteri Hukum dan Hak Asasi Wahyuningrum, SH., Mkn. This deed was informed to the Minister
Manusia Republik Indonesia dan memperoleh surat penerimaan of Law and Human Rights of the Republic of Indonesia and obtained
pemberitahuan No. AHU-AH.01.09-0028671 tahun 2023 tanggal 21 acceptance of notification letter No. AHU-AH.01.09-0028671 of year
Januari 2023. 2023 dated January 21, 2023.
Saat ini, Perusahaan melakukan aktivitas usaha yang meliputi jasa Currently, the Company carries out business activities which include
pendistribusian Bahan Bakar Minyak (“BBM”) dan pengelolaan fuel oil (“BBM”) distribution services and management of fuel
truk tangki BBM, jasa pengelolaan Depo (layanan khusus dan KSO tank trucks, depot managemet services (special services and KSO
Infrastruktur), perdagangan Bahan Bakar Minyak Industri & Marine infrastructure), trade in industrial & marine fuel oil (“BBM Inmar”),
(“BBM Inmar”), pelumas dan bahan kimia serta pengelolaan stasiun lubricants and chemicals as well as management of public fuel filling
pengisian bahan bakar umum (“SPBU”) dan stasiun pengisian bulk stations (“SPBU”) and bulk LPG filling stations (“SPBE”).
elpiji (“SPBE”).
MANAJEMEN KUNCI PER 31 DESEMBER 2023
Key Management as per December 31, 2023
Jabatan Nama | Name Position
Dewan Komisaris Bachtiar Soeria Atmadja Board of Commissioners
Mirza Mahendra
Direksi Aditya Budi Prabowo Board of Directors
Nurkholis
Hanny Retno Hapsari
KINERJA KEUANGAN 2022–2023
Financial Performance 2022–2023
Pertumbuhan
2023 2022
2022–2023
Uraian (Rp juta) (Rp juta) Description
2022–2023 Growth
(Rp million) (Rp million)
(%)
Pendapatan 7.049.741 7.564.058 -6,80 Income
Beban Usaha 6.624.571 7.126.463 -7,04 Operating Expense
Laba Bersih 320.581 305.627 4,89 Net Profit
Aset 3.679.254 3.386.639 8,64 Asset
Liabilitas 2.234.171 2.079.196 7,45 Liability
Ekuitas 1.445.083 1.307.443 10,53 Equity
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PT ELNUSA FABRIKASI KONSTRUKSI PT ELNUSA FABRIKASI KONSTRUKSI
PT Elnusa Fabrikasi Konstruksi ( EFK ) didirikan berdasarkan Akta PT Elnusa Fabrikasi Konstruksi (EFK) was established based on
No. 15 oleh Notaris Sinta Susikto, SH tanggal 7 Mei 1982. Pendirian Deed No. 15 by Notary Sinta Susikto, SH dated May 7, 1982. The
EFK telah memperoleh pengesahan dari Menteri Kehakiman Republik establishmet of EFK obtained approval from the Minister of Justice of
Indonesia melalui Surat Keputusan No. C2-5406HT.01.01TH’83 Tanggal the Republic of Indonesia through Decree No. C2-5406HT.01.01TH’83
6 Agustus 1983. Anggaran Dasar Perusahaan terakhir berdasarkan dated August 6, 1983. The Company’s last revised version of the
Akta No. 43 oleh Notaris Aulia Taufani SH. tanggal 26 Juni 2018 terkait Articles of Association based on Deed No. 43 by Notary Aulia Taufani
peningkatan modal ditempatkan dan disetor Perusahaan. Perubahan SH dated June 26, 2018 is related to the increase in the Company’s
ini telah diterima oleh Kementerian Hukum dan Hak Asasi Manusia issued and paid-up capital. This change was approved by the Ministry
Republik Indonesia melalui Surat Penerimaan Pemberitahuan of Law and Human Rights of the Republic of Indonesia through the
Perubahan Anggaran Dasar Perusahaan No. AHU-AH.01.10-0006497 Letter of Acceptance Notification of the Changes to the Company’s
tanggal 29 Juni 2018. Saat ini Perusahaan bergerak dalam bidang Articles of Association No. AHU-AH.01.10-0006497 dated June 29,
jasa penguliran pipa, penjualan pipa, pembuatan connector, coupling 2018. Currently the Company is engaged in pipe threading services,
dan peralatan lainnya yang digunakan untuk pengeboran minyak dan pipe sales, manufacture of connectors, coupings and other equipment
gas bumi. used for oil and gas drilling.
KOMPOSISI KEPEMILIKAN SAHAM PER 31 DESEMBER 2023
Composition of Share Ownership as per December 31, 2023
Jumlah Saham Persentase
Ditempatkan dan Kepemillikan
Jumlah
Pemegang Saham Disetor Penuh Percentage of Description
Total
Total Shares Issued Ownership
and Fully Paid-Up (%)
PT Elnusa Tbk 443.851 99,98 44.385.100.000 PT Elnusa Tbk
Annas Mappe Siri 68 0,02 6.800.000 Annas Mappe Siri
Jumlah 443.919 100,00 44.391.900.000 Total
MANAJEMEN KUNCI PER 31 DESEMBER 2023
Key Management as per December 31, 2023
Jabatan Nama | Name Position
Dewan Komisaris Charles Harianto Lumbantobing Board of Commissioners
Direksi Ari Wijaya Board of Directors
KINERJA KEUANGAN 2022–2023
Financial Performance 2022–2023
Pertumbuhan
2023 2022
2022–2023
Uraian (Rp juta) (Rp juta) Description
2022–2023 Growth
(Rp million) (Rp million)
(%)
Pendapatan 838.958 441.863 89,87 Income
Beban Usaha 793.284 460.576 72,24 Operating Expense
Laba Bersih 10.066 (35.828) -128,10 Net Profit
Aset 359.142 357.610 0,43 Asset
Liabilitas 324.295 333.993 -2,90 Liability
Ekuitas 34.848 23.616 47,56 Equity
PT PATRA NUSA DATA PT PATRA NUSA DATA
PT Patra Nusa Data (“Perusahaan”) didirikan pada tanggal 4 November PT Patra Nusa Data (“Company”) was established on November 4, 1997
1997 berdasarkan Akta Pendirian No. 5 dari Notaris Pudji Redjeki based on Establishment Deed No. 5 by Notary Pudji Redjeki Irawati,
Irawati,S.H., yang kemudian diubah dan diperbaiki dengan Akta S.H., which subsequently amended and improved with Notarial Deed
Notaris No. 15 tanggal 12 Mei 1999 dari notaris yang sama. Perubahan No. 15 dated May 12, 1999 by the same notary. This change in the
akta pendirian Perusahaan tersebut telah mendapat pengesahan dari Company’s establishment deed obtained approval from the Minister
Menteri Kehakiman Republik Indonesia melalui Surat Keputusan of Justice of the Republic of Indonesia through Decree No. C-15964
No. C-15964 HT.01.01.Th.99 tanggal 3 September 1999 dan telah HT.01.01.Th.99 dated September 3, 1999 and was announced in the
diumumkan dalam Berita Negara Republik Indonesia No. 96 dan State Gazette of the Republic of Indonesia No. 96 and Supplement to
Tambahan Lembaran Negara No. 8044 tanggal 30 November 1999. the State Gazette No. 8044 dated November 30, 1999.
2023 Annual Report PT ELNUSA Tbk 115
Page 118
Profil Perusahaan
Company Profile
Anggaran Dasar Perusahaan telah mengalami beberapa kali The Company’s Articles of Association was revised for a number of
perubahan. Perubahan Anggaran Dasar terakhir berdasarkan times. The last revision of the Articles of Association was based on
keputusan pemegang saham yang dinyatakan dalam Akta Notaris the shareholders’ decision as stated in the Notarial Deed of Nuzulla
Nuzulla Khairani, S.H., M.Kn. No. 09 tanggal 9 Juli 2022 mengenai Khairani S.H., M.Kn. No. 09 dated July 9, 2022 regarding the change in
perubahan Direksi. Perubahan Anggaran Dasar ini telah disetujui oleh the Board of Directors. This change in the Articles of Association was
Menteri Hukum dan Hak Asasi Manusia berdasarkan Surat Keputusan approved by the Minister of Law and Human Rights based on Decree
No. AHU.AH.01.09-0031789 tanggal 12 Juli 2022. Ruang lingkup No. AHU.AH.01.09-0031789 dated July 12, 2022. The Company’s
kegiatan Perusahaan meliputi usaha dalam bidang jasa perolehan scope of activities includes business in the field of oil and gas data
dan pengelolaan data minyak dan gas bumi yang mencakup studi acquisition and management services which covers planning and
perencanaan dan kelayakan, pembuatan sistem informasi dan proses feasibility studies, creating information systems and data managemet
pengelolaan data, konsultasi pengelolaan data serta mendapatkan processes, data management consultations and in obtaining spatial
data spatial melalui kegiatan foto udara/citra satelit. data through aerial photography/satellite imagery activities.
KOMPOSISI KEPEMILIKAN SAHAM PER 31 DESEMBER 2023
Composition of Share Ownership as per December 31, 2023
Jumlah Saham Persentase
Ditempatkan dan Kepemillikan
Jumlah
Pemegang Saham Disetor Penuh Percentage of Description
Total
Total Shares Issued Ownership
and Fully Paid-Up (%)
PT Elnusa Tbk 19.900 99,5 597.000 PT Elnusa Tbk
PT Elnusa Trans Samudra 100 0,5 3.000 PT Elnusa Trans Samudra
Jumlah 20.000 100,00 600.000 Total
MANAJEMEN KUNCI PER 31 DESEMBER 2023
Key Management as per December 31, 2023
Jabatan Nama | Name Position
Dewan Komisaris Ratih Esti Prihatini Board of Commissioners
Direksi Adi Yatama Adi Guna Board of Directors
KINERJA KEUANGAN 2022–2023
Financial Performance 2022–2023
Pertumbuhan
2023 2022
2022–2023
Uraian (Rp juta) (Rp juta) Description
2022–2023 Growth
(Rp million) (Rp million)
(%)
Pendapatan 17.744 21.994 -19,32 Income
Beban Usaha 19.474 18.772 3,74 Operating Expense
Laba Bersih 5.248 4.192 25,18 Net Profit
Aset 142.452 139.241 2,31 Asset
Liabilitas 10.051 7.684 30,80 Liability
Ekuitas 132.401 131.557 0,64 Equity
PT SIGMA CIPTA UTAMA PT SIGMA CIPTA UTAMA
PT Sigma Cipta Utama (SCU) yang merupakan anak perusahaan dari PT Sigma Cipta Utama (SCU), a subsidiary of PT Elnusa Tbk, was
PT Elnusa Tbk telah didirikan sejak 8 April 1980. Perusahaan bisnis established since April 8, 1980. This entity started business with
dimulai dengan manajemen data di industri minyak dan gas. Konsisten data management in the oil and gas industry. Consistent with
dengan Kebijakan Holding Company Elnusa, SCU ditunjuk sebagai Elnusa Holding Company’s Policy, SCU was appointed as the only
satu-satunya anak tunggal yang bertanggung jawab atas Manajemen subsidiary responsible for Data Management of Elnusa Group. Since
Data di Elnusa Group. Sejak November 2007 PT Elnusa Telematika November 2007, PT Elnusa Telematika, experienced in the field of
berpengalaman dalam bidang telematika (sejak 1984) dan PT Elnusa telemathematics (since 1984), and PT Elnusa Rentrakom with its
Rentrakom berpengalamn dalam bidang telekomunikasi (sejak experience in the field of telecommunication (since 1997), jointly
1997), bergabung dengan SCU untuk memperkuat dan melengkapi work with SCU to strengthen and complete the competency as a
kompetensi dan perusahaan bisnis di bidang Jasa Mananjemen Data business entity in the fields of Data Management Services and ICT.
dan ICT.
116 PT ELNUSA Tbk Laporan Tahunan 2023
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Profil Perusahaan
Company Profile
KOMPOSISI KEPEMILIKAN SAHAM PER 31 DESEMBER 2023
Composition of Share Ownership as per December 31, 2023
Jumlah Saham Persentase
Ditempatkan dan Kepemillikan
Jumlah
Pemegang Saham Disetor Penuh Percentage of Description
Total
Total Shares Issued Ownership
and Fully Paid-Up (%)
PT Elnusa Tbk 1.155.450 99,99 115.545.000.000 PT Elnusa Tbk
PT Elnusa Trans Samudra 150 0,01 15.000.000 PT Elnusa Trans Samudra
Jumlah 1.155.600 100,00 115.560.000.000 Total
MANAJEMEN KUNCI PER 31 DESEMBER 2023
Key Management as per December 31, 2023
Jabatan Nama | Name Position
Dewan Komisaris Ratih Esti Prihatini Board of Commissioners
Direksi Adi Yatama Adi Guna Board of Directors
KINERJA KEUANGAN 2022–2023
Financial Performance 2022–2023
Pertumbuhan
2023 2022
2022–2023
Uraian (Rp juta) (Rp juta) Description
2022–2023 Growth
(Rp million) (Rp million)
(%)
Pendapatan 408.194 367.946 10,94 Income
Beban Usaha 364.769 325.180 12,17 Operating Expense
Laba Bersih 27.941 29.124 -4,06 Net Profit
Aset 372.578 312.472 19,24 Asset
Liabilitas 170.186 129.655 31,26 Liability
Ekuitas 202.393 182.816 10,71 Equity
PT ELNUSA TRANS SAMUDERA PT ELNUSA TRANS SAMUDERA
PT Elnusa Trans Samudera (ETSA) didirikan berdasarkan Akta No. PT Elnusa Trans Samudera (ETSA) was established based on Deed
01 oleh notaris Ariani L. Rachim, S.H. tanggal 8 November 2013 dan No. 01 by notary Ariani L. Rachim, S.H. dated November 8, 2013 and
telah memperoleh pengesahan dari Menteri Kehakiman Republik obtained ratification from the Minister of Justice of the Republic of
Indonesia melalui Surat Keputusan No. AHU-64876.AH.01.01 Tahun Indonesia through Decree No. AHU-64876.AH.01.01 of Year 2013
2013 tanggal 11 Desember 2013. Anggaran dasar telah mengalami dated December 11, 2013. The Articles of Association was revised
beberapa kali perubahan, terakhir berdasarkan Akta Notaris Nuzulla several times, with the last version set based on Notarial Deed
Khairani, S.H., M.Kn No. 9 tanggal 23 September 2022 mengenai of Nuzulla Khairani, S.H., M.Kn No. 9 dated September 23, 2022
perubahan pasal 3 Anggaran Dasar Perseroan. Perubahan Anggaran concerning the change in article 3 of the Company’s Articles of
Dasar tersebut telah disetujui oleh Menteri Hukum dan Hak Asasi Association. This change in the Company Articles of Association was
Manusia Republik Indonesia berdasarkan Surat Keputusan No. AHU- approved by the Minister of Law and Human Rights of the Republic of
0070266.AH.01.02 Tahun 2022 tanggal 29 September 2022. Adapun Indonesia based on Decree No. AHU-0070266.AH.01.02 of Year 2022
perubahan tersebut mencakup maksud dan tujuan Perseroan. dated September 29, 2022. The changes include the purpose and
objectives of the Company.
KOMPOSISI KEPEMILIKAN SAHAM PER 31 DESEMBER 2023
Composition of Share Ownership as per December 31, 2023
Jumlah Saham Persentase
Ditempatkan dan Kepemillikan
Jumlah
Pemegang Saham Disetor Penuh Percentage of Description
Total
Total Shares Issued Ownership
and Fully Paid-Up (%)
PT Elnusa Tbk 273.630 99,58 273.630.000 PT Elnusa Tbk
PT Elnusa Fabrikasi Konstruksi 150 0,42 1.143.000 PT Elnusa Fabrikasi Konstruksi
Jumlah 1.143 100,00 274.773.000 Total
2023 Annual Report PT ELNUSA Tbk 117
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Profil Perusahaan
Company Profile
MANAJEMEN KUNCI PER 31 DESEMBER 2023
Key Management as per December 31, 2023
Jabatan Nama | Name Position
Dewan Komisaris Tenny Elfrida Board of Commissioners
Direksi Kurniawati Adjie Board of Directors
KINERJA KEUANGAN 2022–2023
Financial Performance 2022–2023
Pertumbuhan
2023 2022
2022–2023
Uraian (Rp juta) (Rp juta) Description
2022–2023 Growth
(Rp million) (Rp million)
(%)
Pendapatan 461.515 441.088 4,63 Income
Beban Usaha 432.899 413.880 4,60 Operating Expense
Laba Bersih 27.842 22.974 20,28 Net Profit
Aset 577.050 550.491 4,82 Asset
Liabilitas 121.647 117.185 3,81 Liability
Ekuitas 455.404 433.306 5,10 Equity
PT ELNUSA DAYA KREATIF PT ELNUSA DAYA KREATIF
PT Elnusa Daya Kreatif (EDK) yang merupakan anak perusahaan dari PT Elnusa Daya Kreatif (EDK), a subsidiary of PT Elnusa Fabrikasi dan
PT Elnusa Fabrikasi dan Konstruksi telah didirikan sejak 6 Maret 2015. Konstruksi, was established on March 6, 2015. Currently, it is not yet
Saat ini belum beroperasi. operational.
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Profil Perusahaan
Company Profile
Kronologi Pencatatan Saham
Chronology of Stock Listing
KRONOLOGIS PENERBITAN DAN PENCATATAN SAHAM
Chronology of Stock Issuance and Listing
Modal Nilai Nominal
Ditempatkan Saham
Jumlah
Modal Dasar dan Disetor (Rp per
Lembar
(Rp miliar) Penuh lembar
Tanggal Peristiwa Saham yang
Aksi Korporasi Authorized (Rp Miliar) saham) Corporate Action
Date of Event Dikeluarkan
Capital Issued and Share
Total Shares
(Rp billion) Fully Paid-Up Nominal
Issued
Capital Value (Rp per
(Rp Billion) share)
Sebelum Aksi Korporasi 750 583,35 500 1.167.700.000 Before Corporate Action
Peningkatan Modal Dasar 9 Oktober 2007 2250 583,35 500 5.838.500.000 Increase in Authorized Capital
October 9, 2007
Pemecahan Nilai Nominal 9 Oktober 2007 2250 583,35 500 5.838.500.000 Stock Split of Share Nominal
Saham 1:5 October 9, 2007 Value 1:5
Penawaran Umum Perdana 9–31 Januari 2008 2250 729,85 100 7.298.500.000 Initial Public Offering of 20%
Sebanyak 20% dari Modal January 9–13, 2008 of Authorized Capital or a total
Dasar atau Sebanyak of 1,460,0000.0000 shares
1.460.0000.0000 Lembar
Saham
Mencatatkan Saham 6 Februari 2008 2250 729,85 100 7.298.500.000 Company’s Shares of
Perseroan yang Beredar February 6, 2008 7,298,500,000 Listed on IDX
Sebanyak 7.298.500.000 under “ELSA” Ticker
Lembar Saham di BEI dengan
Kode Perdagangan “ELSA”
Pembelian Kembali 13 Oktober 2008 2250 729,85 100 7.298.500.000 Repurchase of 99,738,000
99.738.000 Lembar Saham October 13, 2008 Shares and Listed as Treasury
dan Mencatatkannya sebagai 12 Januari 2009 Shares
Saham Treasury January 12, 2009
Menerbitkan Keterbukaan 16 Desember 2011 2250 729,85 100 7.298.500.000 Issued Disclosure of
Informasi untuk Melakukan December 16, 2011 Information to Resell Treasury
Penjualan Kembali atas Saham Shares through IDX, Effective
Treasury melalui BEI, Efektif Starting January 2, 2012
Mulai 2 Januari 2012
Menerbitkan Keterbukaan 28 Juni 2013 2250 729,85 100 7.298.500.000 Issued Disclosure of
Informasi, Perseroan Telah June 28, 2013 Information, the Company
Melakukan Pengalihan/ Transferred/Sold All Shares
Penjualan atas Seluruh Saham Resulting from Buyback
Hasil Pembelian Kembali
KRONOLOGIS PENAWARAN UMUM PERDANA CHRONOLOGY OF INITIAL PUBLIC OFFERING
SAHAM
Sebelum melakukan Penawaran Umum Perdana Saham, jumlah Prior to conducting Initial Public Offering, the Company’s total shares
saham Perseroan adalah 5.838.500.000 lembar. Pada tanggal 9 was noted at 5,838,500,000. On October 9, 2007, the Company
Oktober 2007, Perseroan meningkatkan modal dasar dan pemecahan increased its authorized capital and split the share nominal value to
nilai nominal saham 1:5, dari jumlah saham Perseroan sebelum 1:5, from the total shares of 1,167,700,000 prior to the corporate
melakukan aksi korporasi yang sebesar 1.167.700.000 lembar saham. action.
Pada tanggal 25 Januari 2008, Badan Pengawas Pasar Modal On January 25, 2008, the Capital Markets and Financial Institutions
dan Lembaga Keuangan (“Bapepam-LK”) menerbitkan Surat Supervisory Agency (“Bapepam-LK”) issued the Effective Notification
Pemberitahuan Efektif Pernyataan Pendaftaran sehubungan Letter for Registration Statement in connection with the Company’s
dengan Penawaran Umum Saham Perdana Perseroan sebanyak Initial Public Offering of 1,460,000,000 shares. As of February 6, 2008,
1.460.000.000 saham. Mulai tanggal 6 Februari 2008, saham the Company’s shares were traded on the Indonesia Stock Exchange
Perseroan diperdagangkan di Bursa Efek Indonesia (BEI) dengan harga (IDX) with initial offering price of Rp400 (full value) per share.
penawaran perdana sebesar Rp400 (nilai penuh) per saham.
2023 Annual Report PT ELNUSA Tbk 119
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Profil Perusahaan
Company Profile
Per 31 Desember 2023, komposisi Pemegang Saham Perseroan adalah As per December 31, 2023, the composition of the Company’s
PT Pertamina Hulu Energi sebesar 51,103% (selaku Pemegang Saham Shareholders is namely as follows: PT Pertamina Hulu Energi with
Pengendali) dan Publik sebesar 48,897%. 51.103% (as the Controlling Shareholder) and Public with 48.897%.
KRONOLOGIS PENCATATAN EFEK LAINNYA CHRONOLOGY OF OTHER SECURITIES LISTING
Hingga 31 Desember 2023, Perseroan tidak menerbitkan efek lainnya, Until December 31, 2023, the Company did not issue other securities,
sehingga informasi pencatatan lainnya, perubahan jumlah efek that information on other listings, on changes in the total of other
lainnya, tindakan korporasi (corporate action) yang menyebabkan securities, on corporate actions that resulted changes in the total of
perubahan jumlah efek lainnya, nama bursa di mana efek lainnya other securities, on the names of exchange where the other securities
dicatatkan, dan diperingkat efek lainnya tidak disajikan dalam Laporan are listed, and on the rating of other securities are not presented in
Tahunan ini. this Annual Report.
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Profil Perusahaan
Company Profile
Kantor Akuntan Publik
Public Accounting Office
Nama Akuntan Publik Irwan Haswir Irwan Haswir
Name of Public Accountant (Registrasi Akuntan Publik No. AP.1726) (Registrasi Akuntan Publik No. AP.1726)
Kantor Akuntan Publik KAP Purwantono, Sungkoro & Surja KAP Purwantono, Sungkoro & Surja
Public Accounting Office (anggota firma Ernst & young Global Limited) (member of Ernst & Young Global Limited firm)
Alamat Indonesia Stock Exchange Building Indonesia Stock Exchange Building
Address Tower II, Lantai 7 Tower II, 7th floor
Jl. Jend. Sudirman Kav. 52–53 Jl. Jend. Sudirman Kav. 52–53
Jakarta 12190, Indonesia Jakarta 12190, Indonesia
Tel.: (021) 5289 5000 Tel.: (021) 5289 5000
Fax.: (021) 5289 4100 Fax.: (021) 5289 4100
www.ey.com/ID/EN www.ey.com/ID/EN
Periode Penugasan Audit per 31 Desember 2023 Audit as of December 31, 2023
Period of Appointment
Audit Keuangan Audit Laporan Keuangan Konsolidasian PT Elnusa Audit of Consolidated Financial Statements of
Financial Audit Tbk dan Anak Perusahaan Tahun Buku 2023 PT Elnusa Tbk and Ssubsidiaries of Financial Year
2023
Biaya Rp2.900.000.000 Rp2,900,000,000
Fee
Audit Non Keuangan
Non-Financial Audit
Biaya Jasa
Service Fee
2023 Annual Report PT ELNUSA Tbk 121
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Profil Perusahaan
Company Profile
Daftar Lembaga dan Profesi Penunjang Perusahaan
List of Company’s Supporting Institutions and Professions
Lembaga Nama Alamat Jenis Jasa Biaya (Rp)
Institution Name Address Type of Service Fee (Rp)
Biro Administrasi Efek PT Datindo Entrycom Jl. Hayam Wuruk No. 28 Pencatatan Daftar Pemegang Saham 44.000.000
Securities Jakarta 10210, Indonesia (DPS) atau jasa administrasi saham di
Administration Agency Tel.: (021) 350 8077 Pasar Sekunder yang terdaftar di Bursa
Fax.: (021) 350 8078 Efek Indonesia
www.datindo.com Documentation of Shareholders
Registration List (DPS) or share
administration services on the Secondary
Market listed on the Indonesia Stock
Exchange.
Kustodian PT Kustodian Sentral Gedung Bursa Efek Indonesia, Jasa Kustodian Sentral 11.000.000
Custodian Efek Indonesia Tower I, 5th floor Central Custodian Services
Jl. Jendral Sudirman Kav. 52–53
Jakarta 12190, Indonesia
Tel.: (021) 5299 1099
Fax.: (021) 5299 1199
www.ksei.co.id
Pemeringkat Efek PT Pemeringkat Efek Panin Tower-Senayan City Pemeringkatan Perusahaan periode 135.000.000
Securities Rating Indonesia (PEFINDO) 17th floor Desember 2020
Jl. Asia Afrika Lot. 19 Company Rating for te period of
Jakarta 10270, Indonesia December 2020
Tel.: (021) 7278 2380
Fax.: (021) 7278 2370
www.Pefindo.com
Kantor Akuntan Publik KAP Purwantono, Indonesia Stock Exchange Audit Laporan Keuangan Konsolidasian 2.250.000.000
Public Accounting Sungkoro & Surja Building, Tower II, 7th floor PT Elnusa Tbk dan Anak Perusahaan
Office (anggota firma Ernst & Jl. Jend. Sudirman Kav. 52–53 Tahun Buku 2020
Young Global Limited) Jakarta 12190, Indonesia Consolidated Fnancial Statement Audit
KAP Purwanto Sungkoro Tel.: (021) 5289 5000 of PT Elnusa Tbk and Subsidiaries for
& Surja (member of Fax.: (021) 5289 4100 Financial Year 2020
Ernst & Young Global www.ey.com/ID/EN
Liited)
Konsultan Hukum Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Legal Consultant None None None None
Notaris Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Notary None None None None
DAFTAR PENTING LAINNYA
Other Important List
Informasi Perdagangan dan BURSA EFEK INDONESIA INDONESIA STOCK EXCHANGE
Pencatatan Saham Gedung Bursa Efek Indonesia Indonesia Stock Exchange Building
Trade and Stock Listing Information Jl. Jend. Sudirman Kav. 52–53 Jl. Jend. Sudirman Kav. 52-53
Jakarta 12190, Indonesia Jakarta 12190, Indonesia
Tel.: (021) 515 0515 Tel.: (021) 515 0515
E-mail: callcenter@idx.co.id E-mail: callcenter@idx.co.id
www.idx.co.id www.idx.co.id
122 PT ELNUSA Tbk Laporan Tahunan 2023
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Profil Perusahaan
Company Profile
Informasi Website Perusahaan
Information on Company Website
Peraturan OJK No. 8/POJK.04/2015 tentang Situs Web Emiten atau OJK Regulation No. 8/POJK.04/2015 regarding Websites of Issuers
Perusahaan Publik mendorong transparansi informasi pada situs or Public Companies encourages information transparency on the
web dari emiten atau perusahaan publik di Indonesia. Perseroan websites of issuers or public companies in Indonesia. The Company
berupaya untuk meningkatkan keandalan dalam penyediaan strives to increase reliability in providing information integratedly
informasi secara terintegrasi melalui situs Perseroan yakni through the Company website, namely www.elnusa.co.id. The
www.elnusa.co.id. Perseroan senantiasa memberikan kemudahan Company continuously provides convenience to the shareholders
kepada para pemegang saham dan pemangku kepentingan lainnya and other stakeholders in accessing Company information accurately,
dalam mengakses informasi Perseroan secara akurat, tepat, dan precisely and transparently. The Company’s official website has met
transparan. Situs resmi Perseroan telah memenuhi informasi yang all mandatory information required to be available on the website in
wajib di muat sesuai dengan Peraturan Otoritas Jasa Keuangan (POJK) accordance with Financial Services Authority Regulation (POJK) No.
No. 8/POJK.4/2015 tentang Situs Web Emiten atau Perusahaan Publik 8/POJK.4/2015 regarding Websites of Issuers or Public Companies
yang telah ditetapkan pada tanggal 25 Juni 2015, seperti: determined on June 25, 2015, such as on the following:
1. Informasi Umum Emiten atau Perusahaan Publik. 1. General Information of Issuer or Public Company.
2. Informasi bagi Pemodal atau Investor. 2. Information for Capital Provider or Investor.
3. Informasi Tata Kelola Perusahaan. 3. Information on Corporate Govvernance.
4. Informasi Tanggung Jawab Sosial Perusahaan. 4. Information on Corporate Social Responsibility.
Situs web Perseroan menjadi portal digital resmi korporasi yang The Company’s website became the corporate official digital
dapat diakses secara terbuka, dengan tujuan memberikan informasi portal that may be accessed openly, with the purpose to provide
yang komprehensif tentang Perseroan kepada khalayak luas. Berikut information comprehensively on the Company to the general public.
disampaikan kesesuaian situs web Perseroan dengan kebutuhan It is conveyed of the suitability of the Company’s website with the
informasi kepada publik, khususnya kepada pemegang saham, dan information required by the public, specifically for the shareholders
pemangku kepentingan. and stakeholders.
Tautan | Link Uraian | Description
https://www.elnusa.co.id/profil-perusahaan Struktur grup perusahaan dan informasi pemegang saham sampai dengan pemilik
akhir.
Company group structure and information on shareholders up to the ultimate
shareholder.
https://www.elnusa.co.id/kebijakan-perusahaan Isi Kode Etik
Content of Code of Ethics/Conduct
https://www.elnusa.co.id/rapat-umum-pemegang-saham Informasi Rapat Umum Pemegang Saham (RUPS) paling kurang meliputi bahan
mata acara yang dibahas dalam RUPS, ringkasan risalah RUPS, dan informasi tanggal
penting yaitu tanggal pengumuman RUPS, tanggal pemanggilan RUPS, tanggal RUPS,
tanggal ringkasan risalah RUPS diumumkan
Information on the General Meeting of Shareholders (GMS) at minimum to include
agenda items discussed at the GMS, and information on important dates, namely the
date of the announcement of the GMS, the date of the GMS, the date the summary
of the minutes of the GMS was announced
https://www.elnusa.co.id/laporan-keuangan Laporan keuangan tahunan (5 tahun terakhir)
Annual financial statements (the last 5 years)
https://www.elnusa.co.id/dewan-komisaris Profil Dewan Komisaris dan Direksi
https://www.elnusa.co.id/direksi Profiles of the Board of Commissioners and the Board of Directors
https://www.elnusa.co.id/kebijakan-perusahaan Piagam/Charter Dewan Komisaris, Direksi, Komite-komite, dan Unit Audit Internal
Charters of the Board of Commissioners, the Board of Directors, Committees, and
Internal Audit Units
2023 Annual Report PT ELNUSA Tbk 123
Page 126
FUNGSI PENDUKUNG
BISNIS
Business Support Function
126 Sumber Daya Manusia
Human Resources
146 Sistem Informasi
Information System
150 Rantai Pasok
Supply Chain
Page 127
Page 128
Fungsi Pendukung Bisnis
Business Support Functions
Sumber Daya Manusia
Human Resources
PT Elnusa Tbk (“Elnusa,” “Perseroan”) memandang bahwa Sumber PT Elnusa Tbk (“Elnusa,” “the Company”) sees Human Resources
Daya Manusia (SDM) merupakan aset yang sangat penting dalam (HR) as a key asset in achieving its business objectives, vision, and
mendukung pencapaian usaha serta visi dan misi Perseroan. Karena mission. As a result, the Company consistently prioritizes human
itu, Perseroan senantiasa mengedepankan pendekatan human capital, viewing HR as a valuable asset. HR is a strategic partner for
capital, yaitu dengan memosisikan SDM sebagai aset yang sangat Elnusa, requiring continual management and development to drive
berharga bagi Perseroan. Bagi Elnusa, SDM merupakan mitra strategis the Company’s growth.
yang harus dikelola dan dikembangkan dalam mendukung laju
pertumbuhan Perseroan.
Pengelolaan dan pengembangan SDM di lingkungan Perseroan To ensure the development of high-quality talent at Elnusa, the
dilakukan secara tepat dan berkesinambungan agar Elnusa Company conducts HR management and development on a consistent
menghasilkan talenta yang berkualitas. Hal ini sangat penting untuk and ongoing basis. This is critical for strengthening the Company’s
memperkuat posisi Perseroan di tengah persaingan industri yang position in the face of increased industry competition and a dynamic
semakin ketat dan lingkungan bisnis yang semakin kompetitif. business environment.
JUMLAH DAN PRODUKTIVITAS SDM NUMBER AND PRODUCTIVITY OF HUMAN
RESOURCES
Hingga akhir tahun 2023, jumlah SDM Perseroan mencapai 1.052 As of the end of 2023, the Company’s total number of employees
orang, turun 0,2% dibandingkan tahun 2022 yang sebanyak 1.054 was 1,052, a 0.2% decrease from 1,054 in 2022. This indicates the
orang. Perkembangan ini menunjukkan kemampuan Perseroan Company’s ability to manage the number of employees based on
mengelola jumlah pekerja sesuai kebutuhan di organisasi. organizational needs.
PERGERAKAN JUMLAH SDM PERSEROAN DALAM 3 (TIGA) TAHUN TERAKHIR 2021–2023
Total Number of the Company’s Human Resources in the Last 3 (Three) Years 2021–2023
pekerja | employee
1.170
1.054 1.052
2021 2022 2023
126 PT ELNUSA Tbk Laporan Tahunan 2023
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Fungsi Pendukung Bisnis
Business Support Functions
Sementara jika digabung dengan SDM entitas anak yang 769 orang, Meanwhile, if combined with the human resources of 769 subsidiaries,
total jumlah SDM Perseroan mencapai 1.821 orang. the total number of the Company’s human resources reaches 1,821
people.
PERGERAKAN JUMLAH SDM PERSEROAN DAN ENTITAS ANAK DALAM 3 (TIGA) TAHUN TERAKHIR 2021–2023
Total Number of Human Resources of the Company and Its Subsidiaries in the Last 3 (Three) Years 2021–2023
pekerja | employee
2.334
1.829 1.821
1.068
775 769
1.266 Anak Perusahaan (AP)
1.054 1.052 Subsidiary
Elnusa Holding (ENHO)
2021 2022 2023
Perseroan menghitung tingkat produktivitas SDM berdasarkan The Company calculates its human resource productivity rate by
pendapatan, laba operasi dan laba bersih dibandingkan dengan comparing revenue, operating profit, and net profit to the total
jumlah SDM secara konsolidasi (termasuk SDM entitas anak usaha). number of employees on a consolidated basis (including employees
Rincian produktivitas selama 3 (tiga) tahun terakhir diuraikan melalui from subsidiaries). The table below summarizes productivity over the
tabel di bawah ini. last 3 (three) years.
TINGKAT PRODUKTIVITAS SDM 2021–2023
Productivity Level of Human Resources 2021–2023
Produktivitas (Rp juta) Pertumbuhan (%)
Uraian Productivity (Rp million) Growth (%) Description
2023 2022 2021 2023 2022 2021
Pendapatan per Jumlah 6.904 6.730 3.999 2,6 68,3 20,7 Revenue per headcount
SDM
Laba Operasi per Jumlah 368 273 110 34,8 148,1 (41,7) Operating Profit per
SDM Headcount
Laba Bersih per Jumlah 276 206 51 34,2 304,2 (51,0) Net Profit per Headcount
SDM
Secara umum, produktivitas SDM Perseroan mengalami peningkatan Overall, the productivity of the Company’s human resources has
selama 3 (tiga) tahun terakhir. Ditinjau dari sisi pendapatan per jumlah increased over the last 3 (three) years. In terms of revenue per human
SDM, pada tahun 2023 sebesar 2,6%. Sedangkan dari segi laba bersih, resource, the figure for 2023 was 2.6%. In terms of net profit, the
per jumlah SDM meningkat 34,2%. number of human resources increased by 34.2%.
PROFIL DAN KOMPOSISI SDM HR PROFILE AND COMPOSITION
Seiring dengan berbagai tantangan dan perkembangan bisnis saat Along with today’s various challenges and business developments, the
ini, Perseroan melakukan beberapa penguatan dalam pengelolaan Company has strengthened its HR management to be more effective
SDM agar lebih efektif dan efisien guna menciptakan SDM unggul and efficient in order to create superior human resources capable of
agar dapat beradaptasi dengan perkembangan lingkungan bisnis yang adapting to the ever-evolving business environment. The Company
kerap berubah. Perseroan terus berupaya menjaga komposisi SDM continues to strive to keep the HR composition in accordance with
sesuai dengan kebutuhan dan perkembangan bisnis. business needs and developments.
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Business Support Functions
KOMPOSISI SDM BERDASARKAN CORE COMPOSITION OF HUMAN RESOURCES BASED
FUNCTION ON CORE FUNCTION
orang | person
2023 2022 2021
No. Core Function Persentase Persentase Persentase Core Function
Jumlah Jumlah Jumlah
Percentage Percentage Percentage
Total Total Total
(%) (%) (%)
1 Operasi 860 81,7 868 82,4 959 82,0 Operation
2 Shared Service 192 18,3 186 17,6 211 18,0 Shared Service
Jumlah 1.052 100,0 1.054 100,0 1.170 100,0 Total
Perseroan memfokuskan kegiatan operasi untuk mendukung The Company focuses on operations to support the completion of
penyelesaian proyek-proyek dari pelanggan dan mengatur komposisi customer projects and optimizes the composition of human resources
SDM pada support function secara optimal terhadap core function. from the support function to the core function. This is done with the
Hal itu dilakukan melalui dukungan transformasi digital yang support of digital transformation, which is carried out continuously.
dilakukan secara berkesinambungan. Keberhasilan Perseroan The Company’s success in maintaining this composition shows the
menjaga komposisi ini menunjukkan efektivitas pengembangan bisnis effectiveness of business development and optimization of the
dan optimalisasi biaya operasional Perseroan dari sisi biaya SDM. Company’s operational costs in terms of HR costs.
KOMPOSISI SDM BERDASARKAN GENERASI USIA HR COMPOSITION BASED ON AGE GENERATION
orang | person
2023 2022 2021
No. Core Function Persentase Persentase Persentase Core Function
Jumlah Jumlah Jumlah
Percentage Percentage Percentage
Total Total Total
(%) (%) (%)
1 Gen Z 18 1,7 41 3,9 41 3,5 Gen Z
(Lahir 1995–2012) (Born 1995–2012)
2 Gen Y 642 61,0 589 55,9 657 56,2 Gen Y
(Lahir 1982–1995) (Born 1982–1995)
3 Gen X 390 37,1 423 40,1 471 40,3 Gen X
(Lahir 1965–1981) (Born 1965–1981)
4 Baby Boomers 2 0,2 1 0,1 1 0,1 Baby Boomers
(Lahir 1946–1964) (Born 1946–1964)
Jumlah 1.052 100,0 1.054 100,0 1.170 100,0 Total
Komposisi SDM yang didominasi oleh Gen Y, sehingga menjadikan The composition of human resources dominated by Generation Y
tantangan bagi Perseroan untuk menciptakan budaya organisasi poses a challenge for the Company to create a strong organizational
yang kuat, dengan menyediakan work life balance program serta culture by providing work-life balance programs and other self-
sarana aktualisasi diri lainnya. Inisiatif tersebut dilakukan untuk actualization facilities. These initiatives are carried out to foster
menumbuhkan kemampuan yang terkait teknologi, ide dan inovasi optimal technological capabilities, ideas, and innovation.
secara optimal.
Keberhasilan dalam pengelolaan SDM berdasarkan kelompok The success of managing human resources based on this generational
generasi tersebut dibuktikan dengan adanya pekerja Gen Y yang sudah group is evidenced by the presence of Generation Y employees
menduduki posisi kunci (4 dari 14 posisi BOD-1) di Perseroan. Lebih already occupying key positions (4 out of 14 BOD-1 positions) in the
rinci tentang komposisi SDM, disajikan pada Bab Profil Perusahaan Company. Further details about the human resources composition
yang terdapat dalam Laporan Tahunan ini. are presented in the Company Profile section contained in this
Annual Report.
STRATEGI PENGELOLAAN DAN PENGEMBANGAN MANAGEMENT AND HUMAN RESOURCE
SDM DEVELOPMENT STRATEGY
Sesuai dengan arahan strategis jangka panjang Perseroan, Divisi Human In line with the Company’s long-term strategic direction, the Human
Capital telah menyusun konsep SDM Perseroan untuk menciptakan Capital Division has developed the Company’s human resources
professional people, yaitu SDM yang memiliki pengetahuan dan concept to create professional people, namely human resources with
keterampilan untuk melakukan peran spesifiknya dengan tujuan knowledge and skills to perform their specific roles, with the goal of
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pertumbuhan dan keberlanjutan Perseroan yang selaras dengan visi the Company’s growth and sustainability in line with the Company’s
dan tujuan bisnis Perseroan. Untuk mewujudkan hal tersebut, pada vision and business objectives. To achieve this, in 2023, the Company
tahun 2023, Perseroan melalui Divisi Human Capital Perseroan telah through its Human Capital Division, developed the following human
menyusun strategi pengelolaan SDM sebagai berikut: resource management strategies:
1. Organization Development
a. Meningkatkan efektivitas organisasi melalui proses review 1. Organization Development
organisasi secara berkala, analisis beban kerja, job evaluation a. Improving organizational effectiveness through periodic
dan standardisasi job grade (PRL), serta manpower planning organizational reviews, workload analysis, job evaluation,
dan rekrutmen secara selektif. standardization of job grades (PRL), as well as selective
manpower planning and recruitment.
b. Implementasi corporation management baik dengan b. Implementation of corporation management both with
Subholding Upstream dan Anak Perusahaan. Subholding Upstream and Subsidiaries.
2. People Management 2. People Management
a. Pengembangan kompetensi secara terstruktur (asessessment, a. Structured competency development (assessment, individual
individual development program/IDP, training, coaching development program/IDP, training, coaching mentoring, top
mentoring, top talent program) untuk mendukung aktivitas talent program) to support existing business activities and
business existing dan bisnis baru. new business.
b. Review compensation and benefit untuk meningkatkan b. Review of compensation and benefits to improve productivity
produktivitas dan daya saing pasar. and market competitiveness.
c. Pengelolaan penilaian kinerja yang efektif untuk mendorong c. Effective performance appraisal management to encourage
produktivitas pekerja. employee productivity.
d. Pengelolaan hubungan industrial yang harmonis. d. Harmonious industrial relations management.
3. Corporate Culture 3. Corporate Culture
a. Change management campaign “Satu Elnusa” untuk a. Change management campaign “One Elnusa” to support the
mendukung target perusahaan. Company’s targets.
b. Implementasi program-program budaya dan Tata Nilai b. Implementation of cultural programs and AKHLAK Values.
AKHLAK.
4. Digitalized System dan Data Analytics 4. Digitalized System and Data Analytics
a. Integrasi pengelolaan data pekerja Elnusa Group & People a. Integration of Elnusa Group employee data management &
Profile Data-Driven Analytic. People Profile Data-Driven Analytics.
b. Integrasi dan automatisasi proses bisnis. b. Integration and automation of business processes.
5. Quality Management 5. Quality Management
a. Peningkatan value creation melalui continuous improvement a. Increased value creation through continuous improvement
program. programs.
b. Peningkatan pengelolaan management system & standard b. Improvement of management system & standard
melalui tindak lanjut rekomendasi audit. management through follow-up of audit recommendations.
Perseroan juga mengimplementasikan strategi terkait kompetensi The Company also implemented strategies related to employee
pekerja di tahun 2023, antara lain: competencies in 2023, including:
1. Membentuk SDM multi-skill yang memiliki kompetensi di bisnis 1. Formation of multi-skilled human resources with competencies in
eksisting dan bisnis baru serta adaptif, inovative, dan agile existing and new businesses as well as adaptive, innovative, and
learning. agile learning.
2. Mengembangkan kompetensi perilaku melalui program 2. Developing behavioral competencies through a structured
pengembangan Leadership yang berjenjang berupa Elnusa Leader Leadership development program such as Elnusa Leader
Development Program (ELDP), Senior Management Development Development Program (ELDP), Senior Management Development
Program (SMDP), Junior Management Development Program Program (SMDP), Junior Management Development Program
(JMDP), dan Effective Working Attitude (EwP), maupun program (JMDP), and Effective Working Attitude (EwP), as well as technical
penilaian dan pengembangan kompetensi teknis pekerja. competency assessment and development programs for
employees.
Melalui strategi tersebut, SDM Perseroan diharapkan dapat menjadi Through these strategies, the Company’s human resources are
penopang utama keberhasilan Perseroan dalam mempertahankan expected to be the main support for the Company’s success in
dan meningkatkan usahanya di masa depan. Beberapa program maintaining and improving its business in the future. Some human
pengelolaan SDM berdasarkan strategi SDM 2023 yang telah resource management programs based on the 2023 HR strategy that
diimplementasikan adalah sebagai berikut: have been implemented include:
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Business Support Functions
Organization & Development Organization & Development
Program-program yang menjadi bagian tidak terpisahkan dari Programs that are an integral part of organization management and
pengelolaan dan pengembangan organisasi, antara lain: development, including:
Organization Organization
Sebagai implementasi strategi lean organization agar efektif dalam As part of the lean organization strategy implementation to effectively
mengakselerasi kinerja Perseroan, Elnusa perlu mengimplementasikan accelerate Company performance, Elnusa needs to implement a
parenting strategy, yakni corporation management melalui parenting strategy, namely corporation management, through the
standardisasi organisasi Anak Perusahaan. Agar selaras dengan standardization of subsidiaries’ organizations. To align with the
organisasi Perseroan sebagai induk, dilakukan beberapa penyesuaian Company’s organization as the parent company, several adjustments
dalam beberapa aspek, antara mencakup: are made in various aspects, including:
1. Bentuk struktur organisasi 1. Organizational structure form
2. Jumlah formasi organisasi 2. Number of organizational formations
3. Nomenklatur jabatan 3. Job nomenclature
4. Levelling jabatan 4. Job leveling
Untuk mendukung pengembangan karier pekerja dan kebutuhan To support employee career development and talent movement needs
talent movement dalam organisasi Subholding Upstream maupun within Subholding Upstream and Pertamina Group organizations, the
Pertamina Group, Perseroan aktif berkonsultasi dengan Human Capital Company actively consults with Subholding Upstream Human Capital
Subholding Upstream berkenaan dengan kesetaraan Pertamina regarding Pertamina Reference Level (PRL) equivalence. In the same
Reference Level (PRL). Pada program yang sama mengenai kesetaraan program regarding PRL equivalence, the Company also conducts job
PRL, Perseoran juga melakukan perhitungan job evaluation seluruh evaluation calculations for all positions in Elnusa and its subsidiaries.
jabatan di Elnusa dan entitas anak. Selain itu, Perseroan melakukan Additionally, the Company updates the operating model and
updating operating model dan proses bisnis (ARCI Matrix) yang business processes (ARCI Matrix) supporting operational excellence
mendukung peningkatan operational excellence. improvement.
Manpower Planning Manpower Planning
Seiring dengan upaya Elnusa untuk beradaptasi dengan perkembangan Along with Elnusa’s efforts to adapt to global business developments,
bisnis di tingkat global, diperlukan langkah-langkah komprehensif comprehensive human resources management steps are needed.
pengelolaan SDM. Di antaranya, membuat perencanaan tenaga kerja Among them is creating integrated workforce planning for the
terintegrasi di Perseroan dan entitas anak. Company and its subsidiaries.
Melalui perencanaan tenaga kerja yang terintegrasi, diharapkan dapat Through integrated workforce planning, it is expected to optimize
memberikan dampak optimalisasi jumlah SDM di Perseroan dan the impact of the number of human resources in the Company and
entitas anak. Dengan demikian, dapat mendukung pencapaian target its subsidiaries. Thus, it can support corporate business targets. The
bisnis korporasi. Strategi manpower planning yang digunakan oleh manpower planning strategy used by the Company is tailored to the
Perseroan disesuaikan dengan kebutuhan bisnis existing (sustain) needs of existing businesses (sustain) and business development
maupun rencana pengembangan bisnis (growth). plans (growth).
Manpower Planning 2023 2022 2021 Manpower Planning
Sustainability 15 15 25 Sustainability
Growth for New Business 46 34 50 Growth for New Business
Growth Based on Project 270 154 211 Growth Based on Project
Total 331 203 286 Total
Selain strategi perencanaan SDM untuk kebutuhan bisnis existing In addition to human resource planning strategies for existing business
maupun pengembangan, Perseroan juga berusaha menjaga organisasi needs and development, the Company also strives to maintain a lean
yang lean, namun produktif melalui pengelolaan persentase vacant yet productive organization by managing the maximum organization
organisasi maksimal sebesar 10%. vacancy percentage of 10%.
Angka manpower ini realisasinya akan menyesuaikan dengan real The realization of this manpower figure will be adjusted to the real
turnover dikarenakan manpower planning ditetapkan di awal tahun turnover figure, because manpower planning is set at the beginning of
dan merupakan perencanaan untuk tahun berjalan (2023), sehingga the year and is planning for the current year (2023), so the realization
dimungkinkan realisasinya berbeda dari angka real turnover. may differ from the real turnover figure.
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Business Support Functions
Recruitment Management Recruitment Management
Dalam rangka menyediakan SDM yang dibutuhkan untuk menunjang In order to provide the human resources needed to support
operasional dan pertumbuhan organisasi dalam mencapai visi dan operational and organizational growth in achieving its vision and
misi, Perseroan melakukan proses rekrutmen sesuai prosedur. mission, the Company conducts recruitment processes according
Rekrutmen juga dilakukan secara independen, transparan dan to procedures. Recruitment is also carried out independently,
objektif bagi masyarakat luas tanpa memandang unsur suku, agama, transparently, and objectively for the general public without regard to
ras, gender maupun jenis kelamin. ethnic, religious, racial, gender, or gender identity factors.
Sepanjang tahun 2023, Perseroan merekrut 95 pekerja baru. Throughout 2023, the Company recruited 95 new employees.
Dibandingkan tahun 2022 yang sebanyak 58 orang, terjadi Compared to 58 people in 2022, there was an increase of 64%.
kenaikan 64%.
Rincian penerimaan SDM baru untuk memenuhi kebutuhan kegiatan Details of the recruitment of new employees to meet the Company’s
usaha Perseroan diuraikan melalui tabel sebagai berikut: business needs are outlined in the following table:
Uraian Total Description
SDM 2022 1.054 HR 2022
Pekerja yang direkrut di 2023 95 Workers recruited in 2023
SDM yang Berakhir Hubungan Kerja: 97 HR who ended their employment relationship:
Pensiun/Meninggal 21 Retirement/Death
Atas Permintaan Sendiri 37 At Own Request
Berakhir Kontrak 14 Contract Ended
Revitalisasi 7 Revitalization
Mutasi 19 Mutation
Total SDM Akhir Tahun 2023 1.052 Total Human Resources End of Year 2023
Talent Management Talent Management Policy
Kebijakan pengelolaan talenta Perseroan diarahkan untuk The Company’s talent management policy is directed towards
menyediakan SDM yang memiliki kemampuan di beberapa providing employees with multi-skilled capabilities in several areas.
bidang (multi skill). Upaya ini termasuk inisisasi Perseroan untuk This effort includes the Company’s initiative to prepare excellent
mempersiapkan SDM unggul yang mampu beradaptasi dengan human resources capable of adapting to the dynamic changes in the
dinamika perkembangan bisnis yang kerap berubah. business environment.
Sistem pengembangan SDM berbasis talent management dilakukan A talent management-based human resource development system
untuk mendukung kegiatan operasi Perseroan, sekaligus menjaga is implemented to support the Company’s operations and ensure
kesinambungan bisnis. Program pengembangan SDM dilakukan business continuity. The employee development programs are
dengan metode blended learning, yaitu kombinasi antara metode conducted using a blended learning approach, combining self-
pembelajaran mandiri, coaching, dan mentoring, serta pembelajaran learning methods, coaching and mentoring, and learning through
melalui penugasan. Beberapa program pengembangan SDM yang assignments. Some of the employee development programs carried
telah dilakukan pada tahun 2023 adalah sebagai berikut: out in 2023 are as follows:
Successor Planning Successor Planning
Strategi dan rencana mendapatkan calon pemimpin dilakukan Comprehensive strategies and plans for identifying potential leaders
secara komprehensif melalui pengembangan potensi, talenta dan are carried out through the development of potential, talent, and
kemampuan yang dimiliki oleh SDM yang termasuk dalam talent pool. capabilities possessed by employees included in the talent pool. Each
Setiap posisi kunci harus memiliki setidaknya 3 (tiga) successor list key position should have at least 3 (three) successor lists selected
yang dipilih melalui proses talent management yang komprehensif. through a comprehensive talent management process. The HR
Fungsi SDM bertanggung jawab untuk membantu memfasilitasi para function is responsible for facilitating the successors to develop all
successor untuk mengembangkan segala kemampuan terkait career necessary skills related to career success factors (soft competency,
success factor (soft competency, technical competency, exposure, dan technical competency, exposure, and character).
character).
Pada tahun 2023, ketersediaan successor adalah 100% dan seluruh In 2023, the availability of successors was 100%, and all key positions
posisi kunci diisi oleh successor yang telah ditetapkan berdasarkan were filled by successors designated based on their alignment
persentase tingkat kesesuaiannya dengan career success factor percentage with the projected career success factor for the position.
jabatan yang diproyeksikan bagi successor.
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Fungsi Pendukung Bisnis
Business Support Functions
Pengelolaan Kompetensi Competency Management
Sejalan dengan perkembangan dan tuntutan bisnis, Perseroan In line with business development and demands, the Company always
selalu berupaya memastikan pengelolaan dan pengembangan ensures that human resource management and development are
SDM didasarkan pada kompetensi yang sejalan dengan visi, misi based on competencies aligned with the Company’s vision, mission,
dan strategi Perseroan. Pengelolaan SDM berbasis kompetensi and strategy. Competency-based human resource management not
tidak hanya mencakup kompetensi teknis tetapi juga kompetensi only covers technical competencies but also behavioral competencies
perilaku berlandaskan Tata Nilai Budaya AKHLAK, profil karakteristik based on the AKHLAK Cultural Values, personality characteristics
kepribadian dan eksposur tugas yang ditujukan untuk memastikan profile, and job exposure intended to ensure the availability of
tersedianya SDM yang mampu bersaing. competitive human resources.
Dalam hal kompetensi teknis, Perseroan telah melakukan identifikasi Regarding technical competencies, the Company has identified
kamus kompetensi teknis, Kebutuhan Kompetensi Jabatan (KKJ), technical competency dictionaries, Job Competency Needs (JCN),
serta mengembangkan skema pengukuran kompetensi teknis and developed schemes for measuring employees’ technical
pekerja. Beberapa metode pengukuran technical competency competencies. Some methods of measuring technical competency
yang telah dilakukan seperti metode tes tertulis dan wawancara. that have been implemented include written tests and interviews.
Proses pengukuran technical competency juga dilakukan dengan The technical competency measurement process is also carried
metode multiple assessor untuk memastikan objektivitas pada hasil out using a multiple assessor method to ensure objectivity in the
pengukuran. Kegiatan tersebut dilakukan bekerja sama dengan measurement results. These activities are conducted in collaboration
assessor yang telah memiliki sertifikasi assessor dari BNSP untuk with assessors certified by BNSP to ensure the accountability of the
menjamin bahwa seluruh proses pengukuran yang dilakukan dapat entire measurement process.
dipertanggungjawabkan.
Sedangkan dalam hal behaviour competency, Perseroan juga telah In terms of behavioral competency, the Company has also gradually
melakukan pengukuran kompetensi pekerja secara bertahap dengan measured employees’ competencies using several approaches,
menggunakan beberapa pendekatan, antara lain self assessment, including self-assessment, panel assessment, and assessment centers.
panel assessment dan assessment center. Hasil pengukuran The results of competency measurements are used as references
kompetensi akan digunakan sebagai bagian dari acuan dalam in employee development. Behavioral competency management in
pembinaan pekerja. Pengelolaan behaviour competency di Perseroan the Company refers to the Pertamina Behavior Skill for the Future
mengacu pada ketentuan Pertamina Behaviour Skill For The Future (BEST) regulations as a guide to behavioral competencies divided into
(BEST) sebagai panduan kompetensi perilaku yang dibagi berdasarkan categories of employee levels:
kategori level pekerja:
a. Strategic Leader Competencies (SLC) a. Strategic Leader Competencies (SLC)
b. Executive Leader Competencies (ELC) b. Executive Leader Competencies (ELC)
c. Performance Leader Competencies (PLC) c. Performance Leader Competencies (PLC)
d. Frontier Leader Competencies (FLC) d. Frontier Leader Competencies (FLC)
e. Professional Contributor Competencies (PCC) e. Professional Contributor Competencies (PCC)
Dari keseluruhan SDM di Perseroan yang telah melakukan pengukuran Overall, for all Company employees who have undergone behavioral
behaviour competency, hasil yang didapatkan secara umum telah competency measurements, the results generally showed alignment
menunjukkan kesesuaian dengan level kebutuhan di masing-masing with the level requirements in each position.
jabatan.
Talent Mapping Talent Mapping
Pemetaan pekerja bertalenta dilakukan dengan mengidentifikasi Talent mapping is carried out by identifying employees in the Company
Pekerja di Perseroan ke dalam talent matrix, yang mengacu pada and placing them into a talent matrix, which refers to competencies,
kompetensi, kinerja, aspirasi serta karakter pekerja. Pemetaan performance, aspirations, and employee characteristics. This mapping
ini berguna untuk memastikan talenta dapat ditempatkan sesuai is useful to ensure talent is placed according to the Company’s
dengan strategi bisnis Perseroan. Termasuk, memastikan program business strategy. It also ensures that development programs are
pengembangan sesuai dengan kebutuhan spesifik yang telah tailored to specific needs, making employee development more
diidentifikasi, sehingga pengembangan pekerja menjadi lebih fokus focused and efficient.
dan efisien.
Selama tahun 2023, Fungsi Human Capital telah melakukan pemetaan During 2023, the Human Capital function mapped talent pools for
talent pool sebanyak 34% (613 dari total 1.833 pekerja), yang 34% (613 out of a total of 1,833 employees), categorized as:
dikelompokkan dalam kategori:
1. High Flyer 1. High Flyer
2. High Performer 2. High Performer
3. High Potential 3. High Potential
4. Key Performer 4. Key Performer
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Business Support Functions
Job Bidding Program Job Bidding Program
Dalam rangka memberikan kesempatan yang terbuka bagi seluruh In order to provide open opportunities for all employees to achieve
pekerja untuk mencapai tujuan karier, pada tahun 2023 Perseroan career goals, the Company continued to implement an integrated
tetap menjalankan program job bidding secara terintegrasi dengan job bidding program with its subsidiaries in 2023. This activity serves
anak Perseroan. Kegiatan ini merupakan mekanisme pengisian posisi as a mechanism for filling vacant positions by providing open and
vacant dengan memberikan kesempatan terbuka dan kompetitif bagi competitive opportunities for employees who have the qualifications
pekerja yang memiliki kualifikasi yang dibutuhkan untuk mengikuti needed to participate in a transparent and objective selection process.
proses seleksi secara transparan dan objektif. Tujuan utama program The main objectives of this program include:
ini antara lain:
1. Mendapatkan new leaders yang potensial. 1. Obtaining potential new leaders.
2. Memberikan kesempatan kepada seluruh pekerja Perseroan 2. Providing opportunities for all Company employees to become
menjadi successor jabatan struktural yang vacant. successors for vacant structural positions.
3. Memacu akselerasi karier bagi pekerja berprestasi (meritocracy 3. Accelerating career progression for high-performing employees
over seniority). (meritocracy over seniority).
Proses seleksi dalam program job bidding dilakukan melalui 3 (tiga) The selection process in the job bidding program is carried out
tahapan: seleksi administrasi, seleksi kompetensi, dan wawancara through 3 (three) stages: administrative selection, competency
panel. Bagi yang berhasil melalui seluruh tahapan dan menduduki selection, and panel interviews. For those who successfully pass all
jabatan yang dituju, akan diberikan masa prajabatan selama 6 (enam) stages and occupy the desired positions, a probationary period of
bulan sebelum ditetapkan sebagai pejabat definitif atau sebaliknya. 6 (six) months will be given before being appointed as permanent
officials, or vice versa.
Elnusa Academy Elnusa Academy
Elnusa Academy adalah program pembelajaran komprehensif melalui Elnusa Academy is a comprehensive learning program using a blended
metode blended learning (10% in class training, 20% coaching learning method (10% in-class training, 20% coaching mentoring, and
mentoring, dan 70% assignment). Metode ini bertujuan untuk 70% assignment). This method aims to upskill employees’ technical
upskilling kompetensi teknis pekerja. Selama tahun 2023, Perseroan competencies. During 2023, the Company organized 6 (six) Elnusa
menyelenggarakan 6 (enam) program Elnusa Academy, yaitu: Academy programs, namely:
1. Leadership Program, terdiri dari 2 (dua) program utama, yaitu: 1. Leadership Program, consisting of 2 (two) main programs, namely:
a. Elnusa Leader Development Program (ELDP) a. Elnusa Leader Development Program (ELDP)
Program pengembangan leader pada critical position maupun A leadership development program for critical positions
suksesornya guna mencapai target pertumbuhan dalam RJPP and their successors aimed at achieving growth targets in
Perusahaan serta visi misi menjadi “Perusahan Jasa Energi the Company’s RJPP and its vision-mission to become the
Terkemuka yang Memberikan Solusi Total.” “Leading Energy Service Company Providing Total Solutions.”
b. Leadership Mandatory Program (LMP) b. Leadership Mandatory Program (LMP)
Program pengembangan kompetensi Leadership sebagai A leadership competency development program as part of
upaya alignment Perseroan dengan Pertamina Persero the Company’s alignment with Pertamina Persero aimed
yang ditujukan kepada pekerja dengan level jabatan Officer at employees with Officer to Assistant Manager levels. The
sampai dengan Assistant Manager. Pelaksanaan dari implementation of the Leadership Mandatory Program is
Leadership Mandatory Program sesuai jenjang jabatan diatur arranged according to job levels as follows:
sebagai berikut:
i. Effective Working Attitude (EWA) i. Effective Working Attitude (EWA)
Program ini bertujuan untuk membekali pekerja dengan This program aims to equip employees with the basics
dasar-dasar leadership skill agar mampu mengelola tugas of leadership skills to effectively manage their tasks and
dan tanggung jawabnya secara efektif. responsibilities.
ii. Junior Management Development Program (JMDP) ii. Junior Management Development Program (JMDP)
Program ini bertujuan untuk mempersiapkan perwira This program aims to prepare officers to become
menjadi Excellence Team Leader yang mampu melakukan Excellence Team Leaders capable of coordinating and
koordinasi serta mengawasi proses pekerjaan. supervising work processes.
iii. Senior Management Development Program (SMDP) iii. Senior Management Development Program (SMDP)
Program ini bertujuan untuk mempersiapkan perwira This program aims to prepare officers to become
menjadi Excellence People Leader yang mampu Excellence People Leaders capable of leading teams and
memimpin tim dan unit kerja. work units.
2. Wireline School 2. Wireline School
Program akademi yang ditujukan kepada pekerja new hire di divisi An academy program aimed at new hire employees in the
Upstream Services departemen Wireline Services dengan level Upstream Services division, Wireline Services department, with
jabatan setingkat Field Engineer Trainee. Akademi ini bertujuan the rank equivalent of Field Engineer Trainee. This academy aims
untuk meningkatkan kompetensi dan pengetahuan Field Engineer to improve the competencies and knowledge of Field Engineer
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Trainee dalam rangka menciptakan engineer yang kompeten. Trainees to create competent engineers. The activity was
Kegiatan tersebut diikuti oleh 11 pekerja hasil rekrutmen baru attended by 11 employees recruited from the Wireline Services
pada Business Line Wireline Services. Business Line.
3. Marketing Academy,
Program akademi yang ditujukan untuk level officer dari 3. Marketing Academy
fungsi marketing yang bertanggung jawab untuk menjalankan An academy program for officer-level employees from the
operasional sehari-hari business process dari Divisi Marketing. marketing function responsible for carrying out the daily
Akademi ini bertujuan untuk meningkatkan soft-skill dan operational business processes of the Marketing Division. This
technical skill dari pekerja yang terlibat langsung dalam kegiatan academy aims to improve the soft skills and technical skills of
operasional marketing. employees directly involved in marketing operational activities.
4. HSSE Academies, terdiri dari 3 (tiga) program utama, antara lain: 4. HSSE Academies, consisting of 3 (three) main programs, namely:
a. HSSE 101 Academy a. HSSE 101 Academy
Program peningkatan kompetensi dan engagement untuk A program to improve competency and engagement for
pekerja level Chief, Project Manager, Desc Engineer, Chief-level employees, Project Managers, Desc Engineers,
Supervisor, Superintendent. Program ini bertujuan untuk Supervisors, and Superintendents. This program aims to
meningkatkan awareness HSE kepada key person di setiap increase HSE awareness among key persons in each function,
fungsi terutama pekerja yang memiliki bawahan serta especially employees who have subordinates, and increase
meningkatkan engagement HSE kepada pekerja setingkat HSE engagement among employees at the manager or
manager atau assistant manager agar dapat menjadi assistant manager level to become an extension of the HSSE
kepanjangan tangan dari Divisi HSSE dalam mempromosikan Division in promoting HSE in the workplace. The program is
HSSE di tempat kerja. Program tersebut dilaksanakan carried out through self-learning methods, assignments, and
dengan metode pembelajaran mandiri (self learning), serta was attended by 124 employees from all functions in the
pemberian penugasan (assignments), serta diikuti oleh 124 Company and its subsidiaries.
pekerja dari seluruh fungsi di Perseroan dan anak usaha.
b. HSSE School Academy b. HSSE School Academy
Program akademi untuk pekerja dengan jabatan HSE Officer An academy program for employees with the HSE Officer
di Perseroan dan entitas anak. Program ini dirancang dengan position in the Company and its subsidiaries. This program
tujuan melakukan refreshment dan pembekalan terkait HSE is designed to provide comprehensive HSE refreshment
yang komprehensif, khususnya untuk Tim HSSE dan dalam and preparation, especially for the HSE Team and, on some
beberapa kesempatan, terbuka untuk seluruh Perwira Elnusa. occasions, open to all Elnusa Officers. The program is
Program ini dilakukan secara hybrid (online dan offline) conducted in a hybrid manner (online and offline) through
dengan metode pembelajaran diskusi interaktif bersama SGO interactive discussion methods with HSSE SGOs in the
HSSE di Perseroan, serta diikuti oleh lebih dari 200 HSE Officer Company and was attended by more than 200 HSE Officers
dari seluruh fungsi di Perseroan dan entitas anak. from all functions in the Company and its subsidiaries.
c. HSSE+ Academy c. HSSE+ Academy
Program akademi untuk pekerja dengan level jabatan asisten An academy program for employees with assistant manager
manajer ke atas di Fungsi HSSE Perseroan dan entitas anak. levels and above in the HSSE function of the Company and
Program ini bertujuan untuk memberikan penyegaran dan its subsidiaries. This program aims to provide refreshment
peningkatan kompetensi soft-skill guna mendukung kinerja and improvement of soft skills to support performance in
pada fungsi HSSE. Program ini dilakukan secara offline the HSSE function. The program is conducted offline through
dengan metode pembelajaran kuliah, diskusi interaktif, dan lecture methods, interactive discussions, and workshops.
workshop. Program ini diikuti oleh 21 pekerja dari Divisi HSSE This program was attended by 21 employees from the HSSE
Perseroan dan entitas anak. Division of the Company and its subsidiaries.
5. Controller Academy – Rookie Star 5. Controller Academy – Rookie Star
Program akademi yang ditujukan untuk level Junior Staff dari An academy program aimed at Junior Staff-level employees
Fungsi Controller. Akademi ini merangkum berbagai macam from the Controller Function. This academy summarizes various
agenda technical training untuk kebutuhan pengetahuan dalam technical training agendas for knowledge needs in carrying
melaksanakan pekerjaan sehari-hari, sehingga peserta pekerja out daily work, so that participating junior employees better
junior yang telah mengikuti pelatihan lebih memahami proses understand the business processes in their function.
bisnis di fungsinya.
6. Industrial Relation Academy 6. Industrial Relation Academy
Program akademi yang ditujukan untuk pekerja Fungsi Human An academy program aimed at employees of the Human
Capital. Akademi ini merangkum kebutuhan-kebutuhan Capital Function. This academy summarizes core competency
kompetensi inti dalam bidang pekerjaan yang berkaitan erat needs related to jobs closely related to industrial relations and
dengan hubungan industrial dan bertujuan agar peserta aims to enable participants to understand industrial relations
memahami ilmu aspek penanganan hubungan industrial dalam aspects within the scope of work organizations. The number of
ruang lingkup organisasi pekerjaan. Jumlah peserta pada participants in the Industrial Relation Academy was 53.
Industrial Relation Academy sebanyak 53 peserta.
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Learning Program Learning Program
Penyelenggaraan pengembangan kompetensi dalam bentuk pelatihan The implementation of competency development in the form of
di lingkungan Perseroan dilakukan oleh Fungsi HC Learning. Unit training within the Company is carried out by the HC Learning Function.
kerja ini bertanggung jawab untuk memastikan penyelenggaraan This unit is responsible for ensuring the implementation of training
program pelatihan dan pembelajaran, melakukan evaluasi terhadap and learning programs, evaluating employee competencies after
kompetensi pekerja setelah mendapatkan kegiatan pelatihan, participating in training activities, and ensuring the documentation
dan memastikan adanya dokumentasi serta pemutakhiran materi and updating of employee learning materials to support the
pembelajaran pekerja dalam rangka mendukung peningkatan improvement of the Company’s human resource competencies.
kompetensi SDM Perseroan.
Jumlah jam pembelajaran Perseroan yang diselenggarakan oleh The total learning hours provided by the Company’s HC Learning
Fungsi HC Learning selama 3 (tiga) tahun terakhir tersaji dalam tabel Function over the past 3 (three) years are presented in the table below:
di bawah ini:
Jam Pelatihan dan Pembelajaran (jam) Pertumbuhan Man Hour Pelatihan (%)
Training and Learning Hours (hours) Training Man Hour Growth (%)
2023 2022 2021 2023 2022 2021
669.015 612.300 558.223 9,26 9,68 234,52
Tabel di atas menunjukkan adanya peningkatan jam pembelajaran The table above shows an increase in worker learning hours. This
pekerja. Hal ini disebabkan karena adanya penambahan aktivitas is due to the addition of quite diverse worker learning activities
pembelajaran pekerja yang cukup beragam dibandingkan dengan compared to the previous year.
tahun sebelumnya.
Perseroan berkomitmen untuk terus meningkatkan kapabilitas SDM The Company is committed to continuously improving the capabilities
Perseroan, seperti dibuktikan dengan pengembangan SDM secara of the Company’s human resources, as evidenced by the continuous
berkelanjutan. Realisasi biaya pengembangan kompetensi SDM pada development of human resources. The realization of HR competency
tahun 2023 mencapai Rp12,84 miliar, naik 134% dibandingkan tahun development costs in 2023 reached Rp12.84 billion, up 134%
2022 yang sebesar Rp5,48 miliar. compared to 2022, which amounted to Rp5.48 billion.
Rincian realisasi investasi untuk biaya pelatihan Perseroan dalam 3 Details of investment realization for the Company’s training costs in
(tiga) tahun terakhir tersaji pada tabel di bawah ini. the last 3 (three) years are presented in the table below.
Biaya Pelatihan (Rp miliar) Pertumbuhan Biaya Pelatihan (%)
Training Cost (Rp billion) Training Cost Growth (%)
2023 2022 2021 2023 2022 2021
12.837 5.482 8.046 134 (32) 4
BIAYA PELATIHAN
Training Cost
Rp miliar| Rp billion
12.837
8.046
5.482
2021 2022 2023
Berdasarkan tabel di atas, terlihat bahwa biaya pelatihan di tahun 2023 Based on the table above, it can be seen that training costs in 2023
mengalami kenaikan sebesar 134% jika dibandingkan dengan tahun increased by 134% compared to the previous year. This increase
sebelumnya. Kenaikan ini mencerminkan komitmen Perseroan untuk reflects the Company’s commitment to improving the quality of its
meningkatkan kualitas SDM, di mana terdapat penambahan aktivitas human resources, with additional learning activities for Company
pembelajaran pekerja Perseroan khususnya yang difokuskan kepada employees, especially those focused on leadership competencies,
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kompetensi Leadership, di antaranya Elnusa Leader Development including the Elnusa Leader Development Program and Leadership
Program dan Leadership Mandatory Program (EWA, JMDP, SMDP) Mandatory Program (EWA, JMDP, SMDP), aimed at Company
yang ditujukan untuk pekerja Perseroan berdasarkan jenjang jabatan employees based on their designated job levels.
yang telah ditentukan.
Pelatihan yang diselenggarakan oleh Perseroan, terbagi dalam Training organized by the Company is divided into several types, as
beberapa jenis, yaitu sebagai berikut: follows:
1. Sertifikasi (Certification) 1. Certification
Pelatihan dan uji kompetensi teknis terstandar yang menjadi Training and standardized technical competence tests that are
persyaratan wajib (mandatory) dalam melakukan sebuah mandatory requirements for performing a job. The output of this
pekerjaan. Output dari kegiatan ini adalah dokumen/sertifikat activity is a document/certificate stating that the employee is
yang menyatakan bahwa pekerja kompeten dalam bidang competent in a specific field.
tertentu.
2. Pelatihan Soft-Skill 2. Soft Skill Training
Pelatihan yang dilakukan untuk meningkatkan kompetensi non Training conducted to improve non-technical competencies
teknikal sesuai dengan kebutuhan untuk level jabatan tertentu. according to the needs of specific job levels.
3. Pelatihan Technical Skill 3. Technical Skill Training
Pelatihan yang dilakukan untuk meningkatkan kompetensi teknis Training conducted to improve technical competencies related to
yang terkait dengan pekerjaan yang dilakukan oleh pekerja. the work performed by employees.
4. Pelatihan Umum (General) 4. General Training
Pelatihan yang diberikan dalam rangka meningkatkan kompetensi Training provided to enhance competencies related to the oil and
yang berhubungan dengan industri migas maupun bidang umum gas industry or other general fields.
lainnya.
Data program pelatihan yang telah terselenggara dalam 3 (tiga) tahun The data on training programs conducted in the last 3 (three) years
terakhir adalah sebagai berikut: are as follows:
Jam Pelatihan dan Pembelajaran (jam) Persentase (%)
Jenis Pelatihan Training and Learning Hours (hours) Percentage (%) Type of Training
2023 2022 2021 2023 2022 2021
Certification 18.737 20.301 16.323 3 3 3 Certification
Soft Skill 48.829 1.679 2.323 7 0 0 Soft Skill
Technical 177.033 45.652 81.228 27 8 15 Technical
General 424.416 536.179 458.649 63 89 82 General
Jumlah 669.015 603.811 558.523 100 100 100 Total
Perseroan memberikan kesempatan yang sama bagi segenap The Company provides equal opportunities for all human resources
SDM di setiap level/jenjang jabatan untuk mendapatkan program at every level/position to obtain learning programs. The Company’s
pembelajaran. Pengembangan kompetensi SDM Perseroan tidak HR competency development is not only provided for the level of
hanya diberikan untuk level pekerja yang bekerja di proyek-proyek workers who work on the Company’s projects, but also for all HR at
Perseroan, tetapi juga untuk seluruh SDM di setiap jenjang jabatan. every position level.
Komposisi jam pembelajaran atau man hour pelatihan berdasarkan The composition of learning hours or training man hours based on
jenjang jabatan dalam 3 (tiga) tahun terakhir adalah sebagai berikut: position level in the last 3 (three) years is as follows:
Jam Pelatihan dan Pembelajaran (jam) Persentase (%)
Jenjang Jabatan Training and Learning Hours (hours) Percentage (%) Position
2023 2022 2021 2023 2022 2021
Director 3.384 2.314 2.434 1 0 0 Director
Vice President 7.360 5.112 4.680 1 1 1 Vice President
Senior Manager 19.690 27.771 21.598 3 5 4 Senior Manager
Manager 204.381 76.625 49.237 31 13 9 Manager
Assistant Manager 152.988 145.083 87.068 23 24 16 Assistant Manager
Staff/Officer 281.212 346.906 393.506 42 57 70 Staff/Officer
Jumlah 669.015 603.811 558.523 100 100 100 Total
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Secara umum, dari tabel di atas dapat disimpulkan bahwa Perseroan Generally, from the table above, it can be concluded that the Company
memiliki komitmen yang tinggi dalam pengembangan SDM bagi has a high commitment to the development of human resources
semua level pekerja. Fokus pembelajaran untuk pekerja level manager (HR) for all levels of employees. The learning focus for managers and
ke atas adalah membangun kompetensi manajerial. Sedangkan above is on building managerial competencies. Meanwhile, the focus
fokus untuk pekerja level junior manager ke bawah adalah untuk for junior managers and below is on fulfilling competencies in project
pemenuhan kompetensi dalam melaksanakan proyek. implementation.
Coaching & Mentoring Program Coaching & Mentoring Program
Perseroan dan Sub Holding Upstream terus menggalakkan program The Company and its Sub Holding Upstream, continue to promote
coaching & mentoring dalam rangka pengembangan kapabilitas coaching & mentoring programs for employee capability development.
pekerja. Program tersebut dilakukan melalui platform digital Elnusa These programs are carried out through the digital platform Elnusa
Coaching Mentoring Academy (ECMA). Aplikasi ini memudahkan Coaching Mentoring Academy (ECMA). This application facilitates
pekerja untuk melakukan kegiatan coaching & mentoring, karena bisa employees to engage in coaching & mentoring activities, as it can be
dilakukan di mana saja dan kapan saja dan memastikan semua aset done anywhere and anytime, ensuring that all knowledge assets are
pengetahuan dapat terdokumentasi dengan baik. Pada tahun 2023, well documented. In 2023, there were 331 pairs involved in coaching
tercatat 331 pairing pelaksanaan kegiatan coaching & mentoring di & mentoring activities within the Elnusa Group.
lingkungan Elnusa Group.
Knowledge Management System Knowledge Management System
Dalam rangka menghindari hilangnya aset pengetahuan intelektual In order to prevent the loss of intellectual knowledge assets when an
ketika seorang pekerja meninggalkan Perseroan, sejak tahun 2017 employee leaves the Company, since 2017, the Company has been
Perseroan terus memperkuat knowledge management system untuk strengthening its knowledge management system to document the
mendokumentasikan aset pengetahuan (explicit dan tacit knowledge) knowledge assets (both explicit and tacit knowledge) held by its
yang dimiliki oleh SDM Perseroan. Kegiatan ini telah dilakukan secara employees. This activity has been carried out continuously until now.
berkelanjutan hingga sekarang.
Aset pengetahuan dimuat dalam portal knowledge management Knowledge assets are loaded into the knowledge management
yang terintegrasi dengan pengelolaan aset pengetahuan yang dikelola portal integrated with knowledge asset management managed by
oleh PT Pertamina (Persero). Selain melalui portal komet (knowledge PT Pertamina (Persero). In addition to the Komet portal (knowledge
management), Perseroan juga memiliki platform EPS E-Library, management), the Company also has the EPS E-Library platform, an
perpustakaan elektronik yang berfungsi untuk menyimpan seluruh electronic library designed to store all knowledge assets and distribute
aset pengetahuan, serta mendistribusikan pengetahuan tersebut that knowledge to employees in need.
kepada pekerja yang membutuhkan.
Sharing Session Sharing Session
Perseroan melalui Fungsi HC Learning menyelenggarakan program Through the HC Learning Function, the Company organizes knowledge-
sharing knowledge sebagai wadah pertukaran ide, pengetahuan, dan sharing programs as a forum for exchanging ideas, knowledge, and
informasi di antara pekerja. Program ini diselenggarakan secara rutin information among employees. This program is held regularly, twice
setiap 2 (dua) kali dalam sebulan, dengan topik bervariasi namun a month, with various topics that are still relevant to the Company’s
tetap relevan dengan core business Perseroan. core business.
Narasumber program sharing session diisi oleh pemateri internal, The speakers for the sharing session program consist of internal
yaitu pekerja Perseroan, dan pemateri eksternal, yaitu public figure, speakers, i.e., Company employees, and external speakers, such
praktisi, dan sosok inspiratif yang mampu memberikan wawasan bagi as public figures, practitioners, and inspirational figures who can
pekerja Perseroan. Pada tahun 2023 Elnusa berkontribusi melakukan provide insights to Company employees. In 2023, Elnusa contributed
sharing knowledge di lingkungan PT Pertamina (Persero) dan Sub to knowledge-sharing activities within PT Pertamina (Persero) and
Holding Upstream dengan jumlah topik sharing sebanyak 5 topik Sub Holding Upstream, with a total of 5 topics in centralized webinar
dalam kegiatan komet webinar terpusat dan 20 topik pada forum komet events and 20 topics in local komet forums.
komet lokal.
Perseroan juga mengadakan program Elnusa Leader Sharing & Action The Company also organizes the Elnusa Leader Sharing & Action
(ELSA), sebuah program CSR Perseroan yang berfokus pada edukasi. (ELSA) program, a Company CSR program focused on education. In
Dalam program itu, jajaran manajemen Perseroan memberikan this program, Company management provides knowledge sharing to
sharing knowledge kepada mahasiswa di sejumlah universitas di students at several universities in Indonesia. This program was held at
Indonesia. Program ini terselenggara sebanyak 5 (lima) event di 5 (five) events in 2023.
tahun 2023.
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Performance Management System Performance Management System
Dalam rangka menyelaraskan kinerja individu dengan visi, misi, strategi In order to align individual performance with the Company’s vision,
serta proses bisnis, Perseroan menerapkan Sistem Pengelolaan Kinerja mission, strategy, and business processes, the Company implements
(SPK) yang mampu menyelaraskan kinerja Perseroan. Pada tahun a Performance Management System (PMS) capable of aligning
2023, Perseroan telah berhasil melakukan cascading dan alignment company performance. In 2023, the Company successfully cascaded
Key Performance Indicator (KPI) dari korporasi hingga ke level and aligned Key Performance Indicators (KPIs) from corporate to
individu Pekerja menggunakan aplikasi Performance Management individual employee levels using an online Performance Management
System (PMS) secara online yang juga dapat membantu memberikan System (PMS) application, which also helps provide real-time insights
gambaran pencapaian kinerja Pekerja dan Perseroan secara real time. into employee and Company performance achievements.
Secara umum, proses dalam Sistem Pengelolaan Kinerja (SPK) Overall, the process in the Company’s Performance Management
Perseroan adalah sebagai berikut: System (PMS) is as follows:
Perencanaan Kinerja Performance Planning
KPI Perseroan (level korporasi) ditetapkan dan ditandatangani oleh Corporate KPIs are set and signed by all directors at the beginning
seluruh direktur pada awal tahun. KPI tersebut menjadi dasar proses of the year. These KPIs serve as the basis for cascading KPIs to all
cascading KPI ke seluruh unit bisnis sampai level individu pekerja, baik business units down to individual employee levels, both within the
di Perseroan maupun di anak usaha. Company and its subsidiaries.
Monitoring Kinerja Performance Monitoring
Monitoring atas kinerja Perseroan di level korporasi dan unit bisnis Monitoring of the Company’s performance at the corporate, business
serta anak usaha dilakukan menggunakan aplikasi Performance unit, and subsidiary levels is carried out using the Performance
Management Online, yaitu suatu sistem monitoring pencapaian Management Online application, a web- and app-based performance
kinerja berbasis web dan apps yang berisi KPI Perseroan. Update data achievement monitoring system containing the Company’s KPIs.
pencapaian indikator kinerja pada Dashboard KPI dilakukan setiap Data updates on performance indicator achievements on the KPI
saat, sehingga dapat dimonitor secara real time. Dashboard are done in real time, allowing for real-time monitoring.
Penilaian Kinerja Performance Evaluation
Penilaian kinerja Perseroan di level korporasi dan unit bisnis serta Performance evaluation of the Company at the corporate, business
anak perusahaan dilakukan menggunakan aplikasi Performance unit, and subsidiary levels is conducted using the Performance
Management Online yang secara otomatis menampilkan hasil Management Online application, which automatically displays
pencapaian KPI Fungsi, pencapaian Individual Contributory (berupa the achievement results of function KPIs, Individual Contributory
penilaian terhadap HSSE Objectives, Talent Development, dan Project achievements (such as assessments of HSSE Objectives, Talent
& Community Involvement Pekerja), serta penilaian perilaku penting Development, and Project & Community Involvement by employees),
individu pekerja yang mendukung pekerjaan dan pencapaian kinerja and assessments of important individual behaviors that support work
berlandaskan Tata Nilai Budaya AKHLAK menggunakan metode and performance achievements based on the AKHLAK Cultural Values
AKHLAK Behavior Survey (ABS) 360 feedback. using the AKHLAK Behavior Survey (ABS) 360 feedback method.
Metode ABS 360 Feedback merupakan penilaian yang melibatkan The ABS 360 Feedback method involves assessments from parties
pihak-pihak yang memiliki hubungan kerja langsung dengan pekerja who have direct working relationships with employees, including
untuk memberikan penilaian, antara lain: pekerja, atasan pekerja, employees, employee supervisors, employee subordinates, and
bawahan pekerja, dan rekan kerja pekerja. Metode ini ditujukan employee coworkers. This method is aimed at improving the
untuk meningkatkan objektivitas penilaian kompetensi, memberikan objectivity of competency assessments, providing a more accurate
gambaran kebutuhan pengembangan kompetensi pekerja yang lebih picture of employee competency development needs, and increasing
akurat, serta meningkatkan kepedulian pekerja dalam pemenuhan employee awareness of fulfilling their work results in other functions
hasil kerjanya kepada fungsi/bagian lain berlandaskan Tata Nilai and areas based on AKHLAK Cultural Values.
Budaya AKHLAK.
Hasil penilaian kinerja selanjutnya digunakan dalam pengembangan The outcomes of performance evaluations are then used in
kompetensi, pengembangan karier SDM, seperti promosi dan rotasi, competency development, employee career development, such
pengkajian pemberian kompensasi bagi SDM serta penentuan as promotions and rotations, employee compensation review, and
reward kinerja. determining performance rewards.
Compensation & Benefit Compensation & Benefit
Pemenuhan hak pekerja berupa kompensasi dan benefit yang disusun The fulfillment of employee rights in the form of compensation
Perseroan bertujuan untuk dapat menarik, mempertahankan, and benefits, as structured by the Company, aims to attract, retain,
memotivasi, dan meningkatkan keterikatan pekerja. Dengan demikian, motivate, and enhance employee engagement. Consequently,
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para pekerja secara terus menerus memberikan kinerja yang optimal, employees continuously deliver optimal performance and support
mendukung visi dan misi, serta strategi Perseroan. the Company’s vision, mission, and strategies.
Untuk remunerasi atau imbalan kerja yang diberikan kepada pekerja Regarding remuneration or rewards provided to employees, it
merupakan bentuk komitmen imbal jasa kepada pekerja. Perseroan represents the Company‘s commitment to compensating employees.
telah memenuhi ketentuan Upah Minimum Provinsi/Kabupaten/ The Company has complied with the provisions of the Provincial/
Kota (UMP/UMK) wilayah masing-masing unit kerja Perseroan Regency/City Minimum Wage (UMP/UMK) in the respective
yang ditetapkan oleh pemerintah. Sementara kompensasi program regions where the Company‘s units are located, as determined by
kesejahteraan dan fasilitas pekerja mengacu kepada ketentuan dan the government. Meanwhile, compensation for welfare programs
Peraturan Kementerian Tenaga Kerja, termasuk pemenuhan upah and employee facilities follows the regulations of the Ministry of
yang berlaku. Manpower, including the fulfillment of applicable wages.
Pada tahun 2023, Perseroan juga melakukan beberapa program yang In 2023, the Company also carried out several programs related to
berkaitan dengan kompensasi dan benefit yaitu sebagai berikut: compensation and benefits as follows:
1. Review Kompensasi 1. Compensation Review
Untuk menjaga total remunerasi agar tetap bisa cukup kompetitif To ensure that total remuneration remains competitive in the
di market juga sebagai bagian dari reward strategy untuk market and as part of the reward strategy to enhance employee
meningkatkan motivasi pekerja serta bagian dari upaya untuk motivation and maintain internal equity. In order to harmonize
menjaga internal equity. Dalam rangka harmonisasi remunerasi remuneration within the Sub Holding Upstream environment, the
di lingkungan Sub Holding Upstream, Perseroan memberikan Company provides incentives and bonuses while considering the
insentif dan bonus dengan tetap melihat ketersediaan anggaran Company’s budget availability and capabilities.
dan kemampuan Perseroan.
2. Review Benefit 2. Benefit Review
Untuk meningkatkan efektivitas benefit kesehatan yang diberikan To improve the effectiveness of health benefits provided by the
Perseroan kepada pekerja (asuransi kesehatan & BPJS Kesehatan), Company to employees (health insurance & BPJS Kesehatan), the
Perseroan menetapkan program flexi benefit, di mana pekerja Company established a flexi benefit program, where employees
dapat memiliki salah satu dari dua design asuransi, yaitu asuransi can have one of two insurance designs, namely as charge
as charge dan asuransi inner limit. insurance and inner limit insurance.
Flexible benefit adalah benefit non cash yang diberikan Perseroan Flexible benefits are non-cash benefits provided by the Company
yang memungkinkan pekerja memilih benefit sesuai kebutuhannya that allow employees to choose benefits according to their needs
berdasarkan paket program yang ditawarkan oleh Perseroan. based on the package programs offered by the Company. The
Tujuan program ini: (1) Memberikan pilihan kepada pekerja untuk objectives of this program are: (1) To provide employees with
menentukan program benefit yang sesuai preferensi/kebutuhan the option to determine benefit programs according to their
masing-masing; (2) Mengikuti perkembangan demografi pekerja preferences/needs; (2) To accommodate the benefit needs
dengan mengakomodasi aspirasi kebutuhan benefit dari tiap aspirations of each generation, including Baby Boomer, X, Y, and Z
generasi baik generasi Baby Boomer, X, Y, dan Z. generations.
Program flexible benefit yang ditawarkan merupakan kombinasi The flexible benefit program offered is a combination of Inner
antara asuransi inner limit & plafon flexible benefit. Asuransi Limit Insurance & flexible benefit ceiling. Health insurance with
kesehatan dengan inner limit: desain asuransi dengan batasan inner limits: insurance design with a ceiling limit on each type of
plafon di setiap jenis perawatan, namun tidak memiliki limit treatment, but with no annual limit for inpatient care.
tahunan untuk rawat inap.
Asuransi kesehatan yang diberikan Perseroan saat ini adalah as The health insurance provided by the Company currently is as
charge, yaitu desain asuransi yang tidak ada batasan plafon di charge, which is an insurance design with no ceiling limit on
setiap jenis perawatan, tetapi memiliki limit tahunan. Jika pekerja each type of treatment but has an annual limit. If employees
menggunakan asuransi as charge, maka tidak mendapatkan use as charge insurance, they will not receive the flexible benefit
program flexible benefit. program.
Pilihan flexible benefit yang dapat digunakan oleh pekerja di Some of the flexible benefits that employees can choose from
antaranya: include:
• Pembelian laptop/handphone. • Purchasing laptop/phone.
• Pembayaran pajak kendaraan/PBB. • Payment of vehicle tax/property tax.
• Top up DPLK. • DPLK top-up.
• Traveling. • Traveling.
• Top up plafon kacamata. • Top-up eyeglass limit.
• Biaya pendidikan/kursus/sertifikasi. • Education/course/certification expenses.
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• Membership olahraga/gym/alat olahraga (kecuali baju/ • Membership in sports/gym/sports equipment (excluding
sepatu). clothes/shoes).
• Tabungan emas/logam mulia. • Gold/silver bullion savings.
• Top up perawatan gigi. • Dental care top-up.
Selain meningkatkan efektivitas benefit kesehatan melalui program In addition to improving the effectiveness of health benefits
flexible benefit, Perseroan juga melakukan sosialisasi penggunaan through the flexible benefit program, the Company also conducted
telemedicine yang digunakan dalam proses pengobatan rawat jalan. socialization on the use of telemedicine for outpatient treatment.
Pengobatan melalui telemedicine sangat efektif dan efisien secara Treatment through telemedicine is highly effective and efficient in
waktu dan biaya. terms of time and cost.
Program Kesejahteraan SDM Employee Welfare Program
Dalam rangka menciptakan lingkungan kerja yang produktif dan In order to create a productive work environment and enhance
meningkatkan engagement bagi SDM, Perseroan telah melakukan engagement for employees, the Company has implemented a series
serangkaian program employee welfare di lingkungan Perseroan. of employee welfare programs within the Company’s environment.
Program-program tersebut dilakukan secara mingguan, bulanan, These programs are conducted on a weekly, monthly, and annual
dan tahunan dalam bentuk kegiatan rohani keagamaan, olahraga basis in the form of spiritual and religious activities, sports, as well as
serta bentuk lainnya seperti pemberian bantuan kesejahteraan other forms such as the provision of welfare assistance in the form of:
dalam bentuk:
1. Penghargaan masa kerja/ulang tahun dinas (UTD); 1. Length of service/service anniversary awards;
2. Program Siap Pensiun (SiPP); 2. Ready for Retirement Program (SiPP);
3. Penghargaan pekerja Masa Persiapan Pensiun (MPP) usia 55 3. Employee Recognition for Retirement Preparation (MPP) at the
tahun; age of 55;
4. Bantuan ibadah: Haji, Umrah, dan Jerusalem; 4. Worship assistance: Hajj, Umrah, and Jerusalem;
5. Medical Check Up (MCU) massal; 5. Mass Medical Check-Up (MCU);
6. Pemberian vaksinasi; 6. Provision of vaccinations;
7. Fasilitas kesehatan (klinik, dokter, dan ambulans); 7. Health facilities (clinics, doctors, and ambulances);
8. Bantuan kacamata dan melahirkan; 8. Assistance for eyeglasses and childbirth;
9. Bantuan pemakaman; 9. Funeral assistance;
10. Beasiswa untuk anak pekerja berprestasi 10. Scholarships for children of outstanding employees;
11. Bantuan anak yatim piatu & dhuafa; 11. Assistance for orphans and the underprivileged;
12. Fasilitas tempat olahraga dengan 10 cabang olahraga dan 1 12. Sports facilities with 10 sports branches and 1 arts branch;
cabang kesenian;
13. Program Ramadan, Idul Adha, pengajian bulanan, kajian muslimah 13. Ramadan programs, Eid al-Adha, monthly religious studies,
dan pendalaman iman; women’s religious studies, and deepening of faith;
14. Fasilitas ibadah (masjid & musala di setiap lantai gedung) dan 14. Worship facilities (mosques & prayer rooms on every floor of the
fasilitas untuk kegiatan keagamaan; building) and facilities for religious activities;
15. Rangkaian acara perayaan Hari Ulang Tahun (HUT) PT Elnusa Tbk 15. Series of events celebrating the Anniversary Day of PT Elnusa
(kompetisi olah raga dan seni budaya, sharing session, beassiwa, Tbk (sports and cultural arts competitions, sharing sessions,
CSR, dll.); scholarships, CSR, etc.);
16. Bantuan kemanusiaan untuk bencana alam (seperti bantuan 16. Humanitarian assistance for natural disasters (such as earthquake
gempa dan banjir), dan bantuan sembako untuk tenaga harian and flood relief), and food aid for daily and outsourcing workers;
dan outsourcing;
17. Bantuan fasilitas paket data/internet. 17. Assistance with data/internet package facilities.
Human Resource Management Services Human Resource Management Services
Program service management dikelola untuk memastikan seluruh The service management program is administered to ensure that
layanan Fungsi Human Capital dapat diterima oleh pekerja sesuai all Human Capital Function services are received by employees
dengan standar yang berlaku di Perseroan. Hal ini bertujuan untuk according to the standards applicable to the Company. This aims
mewujudkan kondisi kerja yang nyaman, aman, produktif, dan to create a comfortable, safe, productive, and efficient working
efisien melalui terjaminnya pelayanan kepada kepada semua pekerja environment through the provision of guaranteed services to all
Perseroan. Company employees.
Employee Engagement Survey dan Practice Pulse Check Survey Employee Engagement Survey and Practice Pulse Check Survey
Perseroan ikut berpartisipasi pada Employee Engagement Survey The Company participated in the Employee Engagement Survey and
dan Practice Pulse Check Survey diselenggarakan oleh PT Pertamina Practice Pulse Check Survey organized by PT Pertamina (Persero)
(Persero) pada tanggal 17–21 Juli 2023. Hasil survei menunjukkan from July 17–21, 2023. The survey results showed that employee
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keterikatan pekerja terhadap Perseroan untuk meningkatkan engagement with the Company to improve productivity received
produktivitas pekerja memperoleh nilai 85,25% (kategori “Sangat a score of 85.25% (category “Very High”). The Practice Pulse Check
Tinggi”). Practice Pulse Check Survey yang mengukur persepsi dan Survey, which measures perceptions and management practices
praktik manajemen terhadap kinerja budaya memperoleh nilai regarding cultural performance, scored 86.57% (category “Very High”).
86,57% (kategori “Sangat Tinggi”).
Service Level Agreement Service Level Agreement
Perseroan mengatur mekanisme pembuatan, pelaksanaan, The Company sets up mechanisms for creating, implementing,
pemantauan dan pelaporan kemajuan pelaksanaan Service Level monitoring, and reporting on the progress of the implementation
Agreement (SLA) Fungsi Human Capital, agar terlaksana secara of the Human Capital Function’s Service Level Agreement (SLA)
terencana, terukur, efektif, dan efisien sesuai dengan ketetapan yang to be carried out in a planned, measurable, effective, and efficient
berlaku. SLA pada beberapa kegiatan Fungsi Human Capital yang manner according to applicable provisions. SLAs in several Human
dapat diukur adalah ketepatan pemenuhan rekrutmen, administrasi Capital Function activities that can be measured include recruitment
payroll, administrasi benefit, contract management, outsourcing accuracy, payroll administration, benefit administration, contract
management, administrasi perubahan pangkat, jabatan, dan management, outsourcing management, promotion, position, and
remunerasi. remuneration administration.
Human Resource Information System (HRIS) Human Resource Information System (HRIS)
Perseroan terus melakukan pengembangan terhadap sistem HRIS The Company continues to develop the existing HRIS system. For the
yang telah ada. Untuk tahun 2023, Perseroan mengembangkan Elnusa year 2023, the Company developed the Elnusa Integrated People
Integrated People System (ELIPS), sebuah platform pengelolaan System (ELIPS), a human capital management process management
-proses dalam human capital management, yang terdiri dari 3 (tiga) platform consisting of 3 (three) major pillars: Recruitment Online,
pilar besar: Recruitment Online, Elnusa Talent Management, dan HC Elnusa Talent Management, and HC Services & Administration. The
Services & Administration. Detail fitur-fitur yang dikembangkan di detailed features developed within ELIPS are as follows:
dalam ELIPS adalah:
1. AKHLAK Meter 1. AKHLAK Meter
Pada tahun 2023 Perseroan membuat aplikasi AKHLAK meter, In 2023, the Company developed the AKHLAK meter application
karena adanya kebutuhan untuk monitoring implementasi due to the need to monitor the implementation of AKHLAK
budaya AKHLAK di lingkungan kerja. Dengan adanya aplikasi culture in the workplace. With the AKHLAK meter application, the
AKHLAK meter, Perseroan bisa mengukur skor AKHLAK pekerja Company can measure the AKHLAK scores of employees based on
berdasarkan indikator-indikator yang bersifat kuantitatif dan quantitative indicators and actual data as evidence. Assessments
berbasis data aktual sebagai evidence. Penilaian dilakukan kepada are conducted for all employees and immediate supervisors
seluruh pekerja dan atasan langsung melalui aplikasi Equanta. through the Equanta application.
2. Pembukaan Role ELIPS untuk HC Anak Perusahaan 2. Opening of ELIPS Role for Subsidiary HC
Sebagai bentuk corporation management, Perseroan mulai As a form of corporation management, the Company began
mengimplementasikan penggunaan aplikasi ELIPS ke anak implementing the use of ELIPS applications for subsidiaries to
perusahaan, agar pengelolaan SDM di anak perusahaan dilakukan digitize HR management in subsidiaries. With the use of ELIPS in
secara digital. Dengan penggunaan ELIPS di entitas anak, datanya subsidiary entities, the data is integrated with the Company and
terintegrasi dengan Perseroan dan memudahkan apabila facilitates analysis if needed as group data.
dibutuhkan sebagai bahan analisis data secara grup.
3. Elnusa Talent Management 3. Elnusa Talent Management
Pengelolaan talenta dalam aplikasi Elnusa Talent Management The talent management within the Elnusa Talent Management
di tahun 2023 terus dikembangkan dan ditambahkan fiturnya application in 2023 continued to be developed and additional
untuk menjawab kebutuhan di human capital yang akan features were added to meet the needs in human capital that
memudahkan proses pengembangan talenta Elnusa. Realisasi would facilitate the Elnusa talent development process. The
pengembangannya adalah: realization of its development includes:
a. Competency management. a. Competency management.
Pada menu competency management, Perseroan In the competency management menu, the Company
menambahkan fitur untuk memasukkan berbagai penilaian added a feature to input various assessments of behavioral
kompetensi perilaku yang sudah dilakukan pekerja competencies that employees have undergone (ELC, PLC,
(ELC,PLC,FLC, PCC,dll). Melalui fitur ini, pekerja bisa dengan FLC, PCC, etc.). Through this feature, employees can easily
mudah melihat semua hasil assessment yang sudah dilakukan. view all assessment results that have been conducted. This
Data ini berguna untuk analisis penilaian kompetensi di data is useful for competency assessment analysis within the
internal HC. Selain itu, data juga digunakan untuk penentuan internal HC. Additionally, the data is also used for determining
career success factor. career success factors.
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b. Individual development plan b. Individual development plan
Menu ini berfungsi untuk Pengajuan dan realisasi This menu functions for submitting and realizing employee
perencanaan pengembangan pekerja terkait assignment, development planning related to assignments, coaching,
coaching, training dan self learning. Pada tahun 2023, training, and self-learning. In 2023, the Company integrated
Perseroan mengintegrasikan matriks learning dengan form the learning matrix with the existing IDP form so that the
yang ada di IDP agar training yang diajukan oleh pekerja pada training requested by employees in the IDP aligns with the
IDP sesuai dengan matriks yang sudah ditetapkan. established matrix.
c. Performance management system c. Performance Management System
Menu ini berfungsi untuk mengukur performa pekerja. This menu functions to measure employee performance.
Di aplikasi ini, pekerja bisa memasukkan indikator KPI, In this application, employees can input KPI indicators,
melakukan cascade dan shared KPI agar kinerja Perseroan perform cascading and shared KPIs to align the Company’s
sejalan dengan kinerja level-level di bawahnya. Di tahun performance with the performance of lower-levels. In 2023,
2023, Perseroan melakukan pembaruan untuk struktur the Company updated the system structure to enhance the
pada sistem agar kinerja aplikasi performance management performance of the performance management application.
semakin cepat.
d. Elsyst (Elnusa Learning System). d. Elsyst (Elnusa Learning System)
Menu ini berfungsi untuk pengelolaan data training This menu functions for managing training data (training
(penjadwalan training, approval training, dan monitoring scheduling, training approval, and training data monitoring)
data training), berdasarkan pengajuan dari pekerja dari menu based on employee requests from the career aspiration
career aspiration, training mandatory pekerja, dan training menu, employee mandatory training, and ad hoc training for
adhoc untuk pekerja. Di tahun 2023, Perseroan melakukan employees. In 2023, the Company added a menu to input
penambahan menu untuk bisa memasukkan data matriks training matrix data into the application, merged ALP & ad
training ke dalam aplikasi, penggabungan form input training hoc training input forms for easier input, and a menu to
ALP & adhoc untuk memudahkan penginputan, serta menu manage employee certificates in the application.
untuk mengelola sertifikat-sertifikat pekerja di dalam aplikasi.
e. Bisnis proses e. Business process
Untuk melengkapi kebutuhan data job description di dalam To fulfill the job description data needs within the application,
aplikasi, Perseroan membuat aplikasi bisnis proses yang the Company created a business process application that
berfungsi untuk memasuk semua aktivitas-aktivitas bisnis functions to include all business process activities, from
proses, mulai dari level 1 sampai level paling bawah. Di level 1 to the lowest level. In this application, the Company
aplikasi tersebut, Perseroan juga menyediakan fitur untuk also provides a feature to determine PIC RACI (Responsible,
menentukan PIC RACI (Responsible, Accountable, Consulted, Accountable, Consulted, Informed). After RACI is determined
Informed). Setelah RACI ditentukan oleh PIC, aktivitas bisnis by PIC, business process activities will be included in the job
proses akan masuk ke dalam job description sesuai jabatan description according to the predetermined position.
yang sudah ditentukan.
4. HC Services & Administration Application 4. HC Services & Administration Application
HC Services & Administration Application merupakan fitur one HC Services & Administration Application is a one-stop service
stop services untuk pengelolaan administrasi kebutuhan pekerja feature for managing employee administrative needs that can be
yang bisa dilakukan pekerja secara mandiri. Pada tahun 2023 done independently by employees. In 2023, the Company carried
Perseroan melakukan pengembangan yang terdiri dari: out developments consisting of:
a. Presensi Online. a. Online Attendance.
Divisi Human Capital menyediakan aplikasi presensi yang bisa The Human Capital Division provides an online attendance
dilakukan secara online yaitu dengan menggunakan aplikasi application using the Equanta application. In 2023, the
Equanta. Pada tahun 2023, Perseroan menambah fitur Company added reporting features to the attendance,
report pada presensi, yaitu: menentukan persentase ontime, namely: determining the percentage of on-time attendance,
persentase kesesuaian jam kerja, dan bisa menentukan the percentage of adherence to working hours, and the
lokasi-lokasi kantor yang ada di Perseroan. Hal ini dilakukan ability to determine office locations within the Company. This
untuk menambah aware terhadap para pekerja agar bisa is done to increase awareness among employees so that they
lebih taat atas aturan yang ada di Perseroan. can adhere more to the Company’s rules.
b. Pengajuan training mandiri. b. Independent training request.
Untuk memudahkan proses pengajuan training bagi semua To facilitate the training request process for all employees, the
pekerja. Perseroan membuatkan menu untuk melakukan Company created a menu for individual employees to submit
pengajuan training secara mandiri oleh masing-masing training requests independently. Subsequently, requests
pekerja. Selanjutnya, pengajuan yang sudah disetujui oleh that have been approved by respective supervisors will
atasan masing-masing akan otomatis masuk ke aplikasi automatically be entered into the Elsyst application (Elnusa
Elsyst (Elnusa Learning System). Kemudian, tim EPS (Elnusa Learning System). Then, the Elnusa Petroleum School (EPS)
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Petroleum School) akan mendapatkan notifikasi untuk team will receive notifications to schedule and administer
melakukan penjadwalan dan administrasi training lainnya. other training.
5. HC Dashboard 5. HC Dashboard
HC Dashboard merupakan sebuah portal yang berisi informasi HC Dashboard is a portal containing general employee
demografi pekerja yang sifatnya umum dan dapat diakses oleh demographic information accessible to all parts of the Human
seluruh bagian di Fungsi Human Capital dan level manajemen. Capital Function and management levels. The demographics
Demografi yang tersedia di portal ini antara lain: available on this portal include:
a. Data Demografi Pekerja (usia, strata, gender, generasi, a. Employee Demographic Data (age, strata, gender, generation,
jabatan, pensiun, dll.) position, retirement, etc.)
b. Data Productivity b. Productivity Data
c. Data Talent c. Talent Data
d. Data Presensi d. Attendance Data
e. Data Turnover e. Turnover Data
f. Data MPP & Rekrutmen f. MPP & Recruitment Data
HC Dashboard ini berbasis Power BI dan bisa diakses melalui web. HC Dashboard is based on Power BI and can be accessed via the web.
Dashboard ini berfungsi sebagai informasi dan analisis data dalam This dashboard serves as information and data analysis for decision-
rangka pengambilan keputusan terkait SDM. making related to HR.
Hubungan Industrial Industrial Relations
Perseroan selalu berupaya menciptakan suasana kerja yang terbuka The Company always strives to create an open and positive work
dan positif dalam rangka meningkatkan hubungan industrial yang environment in order to enhance harmonious, dynamic, and fair
harmonis, dinamis, dan adil yang diatur dalam Peraturan Perusahaan. industrial relations as regulated in the Company Regulations. The
Perseroan berupaya membangun hubungan ketenagakerjaan yang Company aims to build employment relations that guarantee the
menjamin kebebasan semua pekerja untuk masuk dalam organisasi freedom of all workers to join professional-managed workers’
pekerja (serikat pekerja) yang dikelola secara profesional sebagai organizations (labor unions) as a means of communication between
sarana penghubung antara pekerja dan Perseroan, sebagaimana workers and the Company, as regulated in Law No. 13 of 2003 and Job
diatur dalam Undang-Undang No. 13 Tahun 2003 dan Undang- Creation Law No. 11 of 2020 concerning Employment.”
Undang Cipta Kerja No. 11 Tahun 2020 tentang Ketenagakerjaan.”
Serikat pekerja Elnusa bernama SP Elnusa (SPE) bersama Perseroan The Elnusa workers’ union, named SP Elnusa (SPE), collaborates with
saling bersinergi dalam penyusunan Peraturan Perusahaan (PP) the Company in the preparation of Company Regulations (PP) for
tahun 2021–2023 yang mengatur hak dan kewajiban pekerja kepada the years 2021–2023, which regulate the rights and obligations of
Perseroan dan sebaliknya. Dokumen Peraturan Perusahaan (PP) workers to the Company and vice versa. The Company Regulations
yang mengikat pihak Manajemen Perseroan dan SP Elnusa terakhir (PP) document that binds the Management of the Company and SP
disahkan melalui Keputusan Direktur Jenderal Pembinaan Hubungan Elnusa was last ratified through the Decree of the Director General of
Industrial dan Jaminan Sosial Tenaga Kerja No. KEP.411/ PHIJSK- Industrial Relations and Social Security of Labor No. KEP.411/PHIJSK-
PKKAD/PP/IV/2015 pada tanggal 17 April 2015. PKKAD/PP/IV/2015 on April 17, 2015.
Sepanjang tahun 2023, Perseroan terbilang cukup berhasil dalam Throughout 2023, the Company managed to maintain conducive
melakukan pengelolaan hubungan industrial yang kondusif dengan industrial relations with its workers quite successfully. As a result,
pekerja. Sehingga, sepanjang tahun tersebut tidak terjadi labor strike there were no labor strikes involving workers and the Company during
yang melibatkan pekerja dan Perseroan. that year.
Peraturan Perusahaan Company Regulations
Peraturan Perusahaan merupakan kaidah tatanan organisasi yang Company regulations are organizational rules that serve as the basis
dijadikan landasan untuk bersikap dan bertingkah laku di lingkungan for behavior and conduct within the Company‘s environment to align
Perseroan agar sesuai dengan norma dan nilai yang berbudi luhur. with noble norms and values. In 2021, the Company extended and
Pada tahun 2021 Perseroan telah melakukan perpanjangan dan socialized the Company Regulations for 2021–2023 and distributed
sosialisasi serta membagikan buku Peraturan Perusahaan 2021– the booklets that had been ratified through the Decree of the
2023 yang telah disahkan melalui Surat Keputusan Direktur Jendral Director General of Industrial Relations and Social Security of Labor
Pembinaan Hubungan Industrial dan Jaminan Sosial Tenaga Kerja of the Ministry of Manpower of the Republic of Indonesia No. Kep.4/
Kementerian Ketenagakerjaan Republik Indonesia No. Kep. 4/ HI.00.00/00.0000.201729004/B/XII/2021 on December 31, 2021.
HI.00.00/00.0000.201729004/B/XII/2021 pada 31 Desember 2021.
Sanksi Disiplin Disciplinary Sanctions
Dalam rangka menerapkan prinsip keadilan bagi seluruh Insan In order to apply the principle of justice to all Company insiders, in
Perseroan, selain memberikan apresiasi kepada pekerja yang addition to appreciating workers who perform well, the Company
berkinerja baik, Perseroan juga memiliki kebijakan terkait dengan also has policies regarding the imposition of sanctions on workers
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pemberian sanksi kepada pekerja yang melakukan pelanggaran who violate regulations as a form of implementing Good Corporate
sebagai bentuk penerapan Good Corporate Governance (GCG). Jenis Governance (GCG). The types of sanctions applied to the Company
sanksi yang berlaku di Perseroan didasarkan pada jenis pelanggaran are based on the type of violation, the elements of the act, and the
yang dilakukan, unsur perbuatan, serta dampak yang ditimbulkan resulting impact, including: First, Second, Third & Final Warning
meliputi: Surat Peringatan 1, 2, 1 & terakhir, serta skors. Letters, and suspension.
Pemberian sanksi selama 3 (tiga) tahun terakhir di Perseroan The imposition of sanctions over the past 3 (three) years in the
disampaikan melalui tabel di bawah ini. Company is presented in the table below.
Jenis Surat Tindakan Disiplin/Sanksi 2023 2022 2021 Types of Disciplinary/Sanction Letters
Surat Peringatan 1 (Pertama) 8 1 2 First Warning Letter
Surat Peringatan 2 (Kedua) 0 1 1 Second Warning Letter
Surat Peringatan 3 (Ketiga) & Terakhir 2 11 0 Third and Final Warning Letter
Surat Pembebasan Sementara (Skorsing) 1 1 2 Temporary Release Letter (Suspension)
Jumlah 11 14 5 Total
Culture Culture
Pentingnya mempertahankan budaya Perseroan adalah untuk The importance of maintaining the Company’s culture is to ensure
memastikan identitas Perseroan melalui budaya yang kuat dan the Company’s identity through a strong and characterful culture.
berkarakter. Selain itu, penciptaan budaya yang kuat penting untuk Additionally, establishing a strong culture is important to ensure the
memastikan citra Perseroan di lingkungan internal maupun eksternal. Company’s image in both internal and external environments.
Core Values Tata Nilai AKHLAK Core Values of AKHLAK
Berdasarkan Surat Keputusan Direktur Utama PT Pertamina (Persero) Based on the Decree of the President Director of PT Pertamina
No. KPTS-33/C0000/2020-S0 tentang Penerapan Tata Nilai-nilai (Persero) No. KPTS-33/C0000/2020-S0 regarding the Implementation
Utama (Core Values) AKHLAK di Pertamina, Anak Perusahaan serta of Core Values AKHLAK at Pertamina, Subsidiaries, and Consolidated
Afiliasi Terkonsolidasi tanggal 8 September 2020, dan Surat Perintah Affiliates dated September 8, 2020, and the Directive of the HR
Direktur SDM dan Penunjang Bisnis PT Pertamina Hulu Energi No. and Business Support Director of PT Pertamina Hulu Energi No.
Prin-003/ PHE50000/2020-S8 tentang Tim Implementasi Tata Nilai Prin-003/PHE50000/2020-S8 regarding the AKHLAK Value System
AKHLAK dan Program Budaya Inti 135 Sub Holding Upstream tanggal Implementation Team and Core Culture Program 135 Sub Holding
5 Oktober 2020, maka pada tahun 2021 Perseroan mulai menerapkan Upstream dated October 5, 2020, in 2021 the Company began
nilai-nilai dasar (core values) tata nilai AKHLAK (Amanah, Kompeten, implementing the core values of AKHLAK (Trustworthy, Competent,
Harmonis, Loyal, Adaptif, Kolaboratif) yang menjadi bagian dari Harmonious, Loyal, Adaptive, Collaborative) which are part of the
Budaya Perusahaan. Company’s Culture.
Tata nilai AKHLAK merupakan identitas dan perekat budaya kerja AKHLAK’s core values are the identity and adhesive of a working
yang mendukung peningkatan kinerja Pekerja dan Perseroan secara culture that supports the sustainable improvement of employees’ and
berkelanjutan. Perseroan melaksanakan program sosialisasi dan the Company’s performance. The company carries out socialization
internalisasi Tata Nilai AKHLAK mengacu pada dimensi program and internalization programs of AKHLAK Core Values, referring to
Living Core Values yang ditetapkan oleh PT Pertamina (Persero), the dimensions of the Living Core Values program established by PT
sesuai dengan Surat Keputusan Direktur Utama PT Pertamina Pertamina (Persero), following the Decree of the President Director
(Persero) No. Kpts-01/C00000/2022-S0 tentang pengelolaan Program of PT Pertamina (Persero) No. Kpts-01/C00000/2022-S0 regarding
Living Core Values di Lingkungan Pertamina Group. Terkait program the management of the Living Core Values Program in the Pertamina
internalisasi tata nilai AKHLAK yang dijalankan Perseroan selama Group Environment. Regarding the internalization program of AKHLAK
tahun 2023 dapat dilihat pada bab “Profil Perusahaan” yang terdapat core values implemented by the Company during 2023, it can be seen
dalam Laporan Tahunan ini. in the “Company Profile” section found in this Annual Report.
Code of Conduct Code of Conduct
Sebagai entitas bisnis yang berstatus perseroan terbuka, penerapan As a publicly listed business entity, the application of business ethics
standar etika usaha perlu menjadi perhatian untuk memastikan standards needs to be a concern to ensure that the Company fulfills
Perseroan memenuhi hak dan kewajiban Perseroan terhadap para its rights and obligations to stakeholders. The Code of Conduct must
pemangku kepentingan. Code of Conduct harus bersumber dari nilai- originate from the values held by the Company, and its implementation
nilai yang dianut Perseroan, dan penerapannya berlaku bagi semua applies to all employees and management (including the Board of
pekerja dan manajemen (termasuk Dewan Komisaris dan Direksi) Commissioners and Directors) without exception.
tanpa terkecuali.
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Code of Conduct ditinjau ulang secara berkala, serta disosialisasikan The Code of Conduct is periodically reviewed and reintroduced to all
kembali kepada seluruh elemen Perseroan. Sejak tahun 2021, elements of the Company. Since 2021, the Company has obtained
Perseroan telah memperoleh sertifikat Anti Bribery Management ISO 37001:2016 Anti-Bribery Management System certification, as a
System ISO 37001:2016 atau Sistem Manajemen Anti Penyuapan, system that helps the Company maintain its Code of Conduct.
sebagai sistem yang membantu Perseroan untuk tetap
mempertahankan Code of Conduct.
Work Life Balance Work-Life Balance
Perseroan telah memberlakukan beberapa program demi mencapai The Company has implemented several programs to achieve a
keseimbangan antara pekerjaan dengan kehidupan pribadi/keluarga, balance between work and personal/family life, allowing employees
sehingga pekerja dapat mengatur waktu yang baik (seimbang) antara to manage their time effectively (balance) between work at the
pekerjaan di tempat kerja dengan kebutuhan pribadinya. Melalui workplace and their personal needs. Through the work-life balance
program work-life balance, pekerja diharapkan semakin produktif, program, employees are expected to be more productive, perform at
berkinerja tinggi, lebih bahagia dan kreatif lantaran kehidupan di a high level, and be happier and more creative because their work and
pekerjaan maupun pribadi mendukung produktivitasnya. personal lives support their productivity.
Berbagai program Work Life Balance yang dikelola oleh Perseroan, Various Work-Life Balance programs managed by the Company
antara lain kegiatan olahraga, kesenian, keagamaan dan personal/ include sports activities, arts, religious activities, and personal/family
family matters. matters.
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Sistem Informasi
Information System
KEBIJAKAN PEMANFAATAN DAN PENGELOLAAN POLICY OF UTILIZATION AND MANAGEMENT OF
TEKNOLOGI INFORMASI INFORMATION TECHNOLOGY
Pengelolaan Teknologi Informasi (TI) di lingkungan PT Elnusa Tbk The Information System (IS) Department oversees Information
(“Elnusa,” “Perseroan”) dilaksanakan oleh Departemen Information Technology (IT) management at PT Elnusa Tbk (“Elnusa,” “the
System (IS). Unit kerja ini bertanggung jawab melakukan koordinasi Company”). This department is tasked with coordinating and aligning
dan konsolidasi dengan seluruh anak perusahaan untuk meningkatkan efforts across all subsidiaries to enhance efficiency, accelerate service
efisiensi, kecepatan layanan, dan integrasi informasi yang ada. delivery, and streamline information integration.
Sistem TI yang dikembangkan di lingkungan Elnusa dan entitas Given the commonalities of IT systems in business processes among
anak memiliki kesamaan dalam proses bisnis. Karena itu, Perseroan Elnusa and its subsidiaries, the Company adopts standardization
melakukan standardisasi untuk meningkatkan efektivitas dan efisiensi measures to optimize the effectiveness and efficiency of its business
dalam menjalankan aktivitas bisnis. operations.
Seiring dengan meningkatnya ancaman serangan siber, khususnya Amidst the growing risk of cyber threats, particularly prevalent in
pada perusahaan-perusahaan yang bergerak di sektor energi dan energy sector companies and their affiliates, the IS Department is
pendukungnya, mendorong Departemen IS untuk meningkatkan compelled to bolster the Company’s information security systems.
sistem keamanan informasi di lingkungan Perseroan. Inisiatif tersebut This proactive measure is aimed at safeguarding the integrity
bertujuan agar informasi yang ada di lingkungan Elnusa Group tetap and confidentiality of data within the Elnusa Group, shielding it
aman dan terlindungi dari serangan siber yang dapat merugikan from potential cyber attacks that could jeopardize the Company’s
perusahaan. operations.
Departemen IS senantiasa melakukan pengembangan produk The IS Department continually develops IT products while
TI sekaligus menjalankan proyek yang sedang berjalan secara simultaneously executing ongoing projects. The execution of ongoing
bersamaan. Pelaksanaan proyek yang sedang berjalan tersebut projects necessitates strong collaboration between project teams
memerlukan kerja sama yang baik antara tim proyek dan manajemen, and management, coupled with meticulous monitoring to ensure
sekaligus pemantauan yang cermat untuk menjamin proyek berjalan adherence to planned timelines and objectives.
sesuai rencana.
Sementara pengembangan produk TI bertujuan untuk meningkatkan Meanwhile, the development of IT products aims to enhance the
kualitas dan nilai produk yang ditawarkan. Hal ini akan membuat quality and value of the products offered. This will enable the
Perseroan dapat bersaing di pasar yang semakin ketat, karena Elnusa Company to compete in an increasingly competitive market, as Elnusa
dapat memastikan bahwa proyek TI berjalan dengan baik dan produk can ensure that IT projects run smoothly and the offered products are
yang ditawarkan selalu up-to-date. always up-to-date.
TATA KELOLA TEKNOLOGI INFORMASI INFORMATION TECHNOLOGY GOVERNANCE
Di lingkungan Elnusa, pengembangan TI juga diharapkan menghasilkan Within Elnusa, IT development is also expected to generate new
revenue stream yang baru, selain menjalankan tugas dan fungsi yang revenue streams, in addition to performing existing tasks and
ada. Fungsi yang telah berjalan itu, misalnya melayani kebutuhan functions. Functions that are already in place include serving the
sistem Enterprise Resource Planning (ERP), pengelolaan aset TI, needs of Enterprise Resource Planning (ERP) systems, managing IT
pengembangan aplikasi, penyediaan alat kerja TI, pengelolaan server assets, developing applications, providing IT tools, managing servers
dan perangkat pendukung data center, serta infrastruktur TI . and data center support devices, and IT infrastructure.
Selain itu, Departemen IT juga mendukung kegiatan operasional, Additionally, the IT Department also supports operational activities,
khusus terkait dengan: kebutuhan infrastruktur TI, tracking dan especially those related to IT infrastructure needs, tracking, and
monitoring pengeboran. monitoring drilling activities.
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Mekanisme Identifikasi Disrupsi (Gangguan) Disruption Identification Mechanisms
Mekanisme identifikasi disrupsi (gangguan) di lingkungan teknologi The mechanisms for identifying disruptions within the information
informasi (TI) telah dikembangkan dan diimplementasikan dengan technology (IT) environment have been thoroughly developed and
baik pada tahun 2023. Mekanisme ini mencakup: put into action in 2023. These mechanisms include:
1. Pemantauan jaringan secara terus-menerus melalui sistem 1. Continuous network monitoring through network monitoring
monitoring network (NMS). systems (NMS).
2. Pemantauan aplikasi secara terus-menerus melalui sistem 2. Continuous application monitoring through application
monitoring application. monitoring systems.
3. Pemantauan end point secara terus-menerus melalui sistem 3. Continuous endpoint monitoring through endpoint monitoring
monitoring endpoint. systems.
4. Pemantauan keamanan siber melalui sistem security information 4. Cybersecurity monitoring through security information and event
and event management (SIEM). management (SIEM) systems.
Mekanisme tersebut telah mampu mendeteksi dan memberikan These mechanisms have demonstrated the capability to detect and
peringatan dini terhadap potensi gangguan TI, sehingga gangguan issue early warnings regarding potential IT disruptions, facilitating
dapat diantisipasi dan dimitigasi dengan lebih cepat dan efektif. swift and efficient anticipation and mitigation of such disruptions.
Strategi Keamanan Sistem Siber (Cyber Security) Cyber Security System Strategy
Strategi keamanan sistem siber di lingkungan TI telah The cybersecurity system strategy in the IT environment was
diimplementasikan secara konsisten pada tahun 2023. Strategi ini consistently executed throughout 2023. This strategy includes:
mencakup:
1. Perlindungan jaringan dengan firewall. 1. Network protection with firewalls.
2. Perlindungan aplikasi dengan web application firewall (WAF). 2. Application protection with web application firewalls (WAF).
3. Perlindungan komputer dan server dengan endpoint security. 3. Computer and server protection with endpoint security.
4. Analisis keamanan siber dengan SIEM. 4. Cybersecurity analysis with SIEM.
5. Monitoring sistem dengan NMS. 5. System monitoring with NMS.
6. Memberlakukan Ratifikasi Pedoman Keamanan Informasi oleh 6. Enforcement of Information Security Guideline Ratification by
SH Upstream. SH Upstream.
Strategi ini telah mampu menjaga keamanan TI perusahaan This strategy has effectively upheld the security of the Company’s
dari berbagai ancaman, seperti serangan siber, malware, dan IT infrastructure against a range of threats, including cyber attacks,
pelanggaran data. malware, and data breaches.
Strategi/Proses Pemulihan Bencana (Disaster Disaster Recovery Strategy/Process
Recovery)
Strategi/proses pemulihan bencana (disaster recovery) di lingkungan Disaster recovery strategies/processes in the IT environment were
TI telah dirancang dan diimplementasikan dengan baik pada tahun well designed and implemented in 2023. These strategies/processes
2023. Strategi/proses ini mencakup: include:
1. Duplikasi data dan sistem ke lokasi cadangan. 1. Data and system duplication to backup locations.
2. Pembentukan tim pemulihan bencana (DR Team). 2. Formation of disaster recovery teams (DR Teams).
3. Pengujian rutin terhadap strategi/proses DR. 3. Routine testing of DR strategies/processes.
4. Strategi di atas sudah distandarkan dalam prosedur “Disaster 4. The strategy has been standardized in the “IT Disaster Recovery
Recovery Plan Layanan TIK” Plan Service” procedure.
Strategi/proses ini telah mampu memastikan bahwa sistem TI These strategies and processes have ensured swift and efficient
perusahaan dapat dipulihkan dengan cepat dan efisien jika terjadi restoration of the Company’s IT systems in the event of a disaster.
bencana.
Sistem Pelaporan kepada Direksi Reporting System to the Board of Directors
Sistem pelaporan dilakukan melalui Komite Pemulihan dan Tim Reporting systems are conducted through the Recovery Committee
Tanggap Darurat berupa pelaporan insiden ke Koordinator BCMS and Emergency Response Team in the form of incident reporting to
(ERM). Komite Pemulihan adalah tim satu level di atas tim tanggap the BCMS Coordinator (ERM). The Recovery Committee is a one-
darurat, untuk mengambil keputusan darurat, sedangkan Koordinator level team above the emergency response team, to make emergency
BCMS adalah Fungsi Enterprise Risk Management PT Elnusa Tbk. decisions, while the BCMS Coordinator is the Enterprise Risk
Management Function of PT Elnusa Tbk.
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PROGRAM KERJA DAN REALIASI DI BIDANG WORK PROGRAM AND REALIZATION IN THE
TEKNOLOGI INFORMASI 2023 INFORMATION TECHNOLOGY FIELD IN 2023
Departemen IS memiliki komitmen untuk mengelola dan memberikan The IS Department is committed to effectively managing and delivering
pelayanan terbaik di lingkungan Elnusa Group. Salah satu prioritas top-notch services within the Elnusa Group. One of the priorities is
yang ditekankan adalah efisiensi biaya pada pengadaan teknologi cost-efficient technology procurement and licensing to ensure the
dan lisensi. Hal ini dilakukan untuk memastikan bahwa perusahaan Company allocates suitable budgets for necessary technology without
dapat mengalokasikan anggaran yang tepat untuk teknologi yang unnecessary expenses.
dibutuhkan tanpa harus membengkakkan biaya.
Melalui pertimbangan tersebut, Departemen IS akan selalu Through these considerations, the IS Department will always choose
memilih teknologi yang terbaik dan efektif. Penggunaan program the best and most effective technology. The use of the eQuanta
eQuanta sebagai program digitalisasi lintas fungsi sebagai standar program as a cross-functional digitalization program as the standard
pengembangan aplikasi yang terintegrasi, sehingga dapat menjaga for integrated application development, thus ensuring consistency in
konsistensi proses, data dan informasi merupakan solusi yang processes, data, and information, is a viable solution.
tepat guna.
Pengembangan aplikasi pada eQuanta yang ada saat ini sebanyak 90 The development of applications in eQuanta currently consists of
modul dan sub modul. Pengembangan aplikasi SCM Online dilakukan 90 modules and sub-modules. The development of the SCM Online
sebagai bagian dari Strategic Initiative Perseroan untuk meningkatkan application is part of the Company’s strategic initiative to improve the
efektivitas dan efisiensi proses pengadaan. Selain itu juga dilakukan effectiveness and efficiency of procurement processes. In addition,
pengembangan fitur AKHLAK Meter pada Equanta Portal untuk the development of the AKHLAK Meter feature on the Equanta Portal
memonitor, mengukur, dan mengelola indikator-indikator perilaku is carried out to monitor, measure, and manage cultural behavior
budaya berlandaskan tata nilai AKHLAK dengan basis data realtime indicators based on AKHLAK values with real-time database results
hasil dari integrasi beberapa aplikasi sebeagai alat buktinya (evidence). from the integration of several applications as evidence.
Digitalisasi proses bisnis terus dilanjutkan dan diimplementasi ke anak The digitalization of business processes continues to be implemented
perusahaan, di antaranya: SCM Online, Vendor Management System and applied to subsidiaries, including SCM Online, Vendor Management
& Payment Management, sehingga proses pengadaan barang dan System & Payment Management, so that the procurement process for
jasa bisa dilakukan dalam 1 siklus aplikasi secara online. goods and services can be done in one online application cycle.
Pada tahun 2023, Departemen IS lebih waspada terhadap potensi- In 2023, the IS Department was more vigilant against potential
potensi serangan dengan meningkatkan kewaspadaan, meningkatkan attacks by increasing awareness, enhancing existing security
sistem keamanan yang ada serta membuat kebijakan-kebijakan baru systems, and creating new policies related to information technology
terkait keamanan teknologi informasi. Salah satu yang dilakukan untuk security. One of the actions taken to improve security systems is the
meningkatkan sistem keamanan adalah melakukan implementasi implementation of endpoint security and web application firewalls,
end point security dan web application firewall serta rutin dilakukan as well as routine cyber security awareness socialization. The
sosialisasi terkait cyber security awarness. Peningkatan platform enhancement of application development platforms and big data in
pengembangan aplikasi dan Big Data di Elnusa Grup terus dilakukan the Elnusa Group continues to be carried out to obtain a more stable
agar didapatkan framework dan sistem yang lebih stabil dan aman. and secure framework and system.
PENGEMBANGAN PRODUK TEKNOLOGI DEVELOPMENT OF INFORMATION TECHNOLOGY
INFORMASI 2023 PRODUCTS IN 2023
Perubahan struktur organisasi dan strategi bisnis perusahaan, dengan Changes in the company’s organizational structure and business
bergabungnya Departemen IS ke Departemen PMGS dan pengalihan strategy, with the merger of the IS Department into the PMGS
bisnis teknologi IoT ke anak perusahaan pada kuartal III- 2022 Department and the transfer of IoT technology business to subsidiaries
menjadikan Departemen IS kembali memfokuskan kegiatannya in the third quarter of 2022, have led the IS Department to refocus its
kepada layanan TI di lingkungan Elnusa Group. Namun, inovasi activities on providing IT services within the Elnusa Group. However,
ataupun pengembangan produk teknologi tetap dilanjutkan. innovation and technological product development continue.
Salah satu produk inovasi adalah Whatsapp Chatbot Automation. One of the innovative products is the WhatsApp Chatbot Automation.
Dengan memanfaatkan Whatsapp sebagai perantara pengguna By utilizing WhatsApp as an intermediary between users and
dengan platform eQuanta, diharapakan proses pertukaran informasi, the eQuanta platform, it is hoped that the process of exchanging
data dan transaksi bisa berjalan secara efektif dan efisien. Produk information, data, and transactions can be carried out effectively
inovasi tersebut diharapkan dapat dilakukan proses komersialisasi and efficiently. This innovative product is expected to undergo
untuk melanjutkan dukungan diversifikasi bisnis perusahaan. commercialization to further support the company’s business
diversification.
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Investasi TI di Tahun 2023 IT Investment in 2023
Pada tahun 2023, PT Elnusa Tbk telah melakukan investasi TI sebesar In 2023, PT Elnusa Tbk invested Rp1.5 billion in IT. This investment was
Rp1,5 miliar. Investasi ini digunakan untuk pengadaan server dan used for server and storage procurement. The procurement is aimed
storage. Pengadaan tersebut bertujuan untuk mengganti server dan at replacing obsolete servers and storage.
storage lama yang sudah obsolet.
RENCANA KE DEPAN FUTURE PLANS
Pada tahun 2024, Departemen IS akan fokus pada pengembangan In 2024, the IS Department will focus on developing IT systems
sistem TI untuk mendukung keamanan digital dan Digitalisasi Proses to support digital security and Business Process Digitalization and
Bisnis serta Integrasi dengan Domain Pertamina. Pengembangan ini Integration with Pertamina Domain. This development will include:
akan mencakup:
1. Keamanan Digital 1. Digital Security
a. Program Edukasi dan pelatihan a. Education and training programs
• Melaksanakan pelatihan kesadaran keamanan siber bagi • Implementing cyber security awareness training for all
seluruh karyawan. employees.
• Memberikan pelatihan khusus kepada karyawan yang • Providing specialized training to employees handling
menangani data sensitif. sensitive data.
• Mengadakan seminar atau workshop tentang keamanan • Organizing seminars or workshops on digital security.
digital.
b. Pengelolaan akses dan identitas b. Access and identity management
• Menerapkan autentikasi multi-faktor untuk akses ke • Implementing multi-factor authentication for access to
sistem dan data perusahaan. company systems and data.
• Memberikan hak akses yang minimal kepada karyawan • Granting minimal access rights to employees based on
berdasarkan kebutuhan. needs.
• Melakukan audit akses secara berkala. • Conducting periodic access audits.
c. Keamanan perangkat dan Jaringan c. Device and Network Security
• Melanjutkan penambahan installasi dan jumlah lisensi • Continuing to add installations and the number of
Endpoint Security. Endpoint Security licenses.
• Memasang firewall dan sistem deteksi intrusi. • Installing firewalls and intrusion detection systems.
• Melakukan update software dan sistem operasi secara • Regularly updating software and operating systems.
berkala.
2. Join Domain Pertamina 2. Join the Pertamina‘s Domain
3. Digitalisasi Proses Bisnis 3. Business Process Digitalization
a. Revamping SAP Elnusa Petrofin. a. Revamping SAP Elnusa Petrofin
b. Pembuatan Aplikasi OCTG (EFK), PBPK Online dan RKAP b. Creating OCTG (EFK), PBPK Online, and RKAP Online
Online. Applications
Dengan pengembangan sistem TI ini, perusahaan diharapkan dapat The development of these IT systems is expected to enhance the
meningkatkan daya saing dan memberikan layanan yang lebih baik Company’s competitiveness and elevate the quality of services
kepada pelanggan. offered to customers.
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Rantai Pasok
Supply Chain
KEBIJAKAN PENGADAAN BARANG DAN JASA PROCUREMENT OF GOODS AND SERVICES
PROCUREMENT
PT Elnusa Tbk (“Elnusa,” “Perseroan”) memberikan perhatian besar PT Elnusa Tbk (“Elnusa,” “the Company”) is giving significant attention
terhadap seluruh mitra pemasok yang menjadi bagian dalam ekosistem to its vendors within the Company’s ecosystem. Elnusa seeks to ensure
Perseroan. Elnusa berharap mitra tersebut dapat memberikan that these partners deliver top-notch services, thereby bolstering all
pelayanan terbaik, sehingga mendukung seluruh kegiatan operasional operational endeavors of the Company.
Perseroan.
Elnusa telah memiliki kebijakan dalam pengelolaan mitra pemasok Elnusa has instituted policies to effectively manage its vendor as a
yang menjadi bagian penting dalam proses pengadaan barang dan jasa. critical aspect of the procurement process for goods and services.
Hal itu dilakukan sejak dari proses pendaftaran untuk menjadi mitra, From the initial registration phase to partnership establishment, the
Perseroan menerapkan kriteria khusus, sehingga hanya mitra kerja yang Company adheres to stringent criteria to guarantee collaboration with
berkualitas dapat bekerja sama dengan Perseroan. only high-quality partners.
Sebagai bagian dari penerapan prinsip transparansi dalam proses As part of the transparency in the procurement process and sourcing
pengadaan barang dan jasa serta peluasan sumber (sourcing), sejak expansion, since 2022, Elnusa has enhanced the Vendor Management
tahun 2022 Elnusa sudah melakukan enhancement portal pendaftaran System application registration portal on the main directory of the
aplikasi Vendor Management System di direktori utama website Elnusa Elnusa website at: https://vms.elnusa.co.id/login. In 2023, there was
dengan alamat: https://vms.elnusa.co.id/login. Pada tahun 2023, an addition of 194 vendors, also known as the Approved Vendor List
terdapat penambahan jumlah mitra kerja atau biasa disebut Approved (AVL), bringing the total to 1,672 AVL.
Vendor List (AVL) sebanyak 194 AVL, sehingga secara total menjadi
1.672 AVL.
Setelah mendapatkan informasi yang cukup tentang profil calon mitra After obtaining sufficient information about the profiles of prospective
yang mendaftar sebagai rekanan, Tim Elnusa melakukan verifikasi. vendors registering as contractors, the Elnusa Team conducts
Kegiatan ini dilakukan untuk memastikan legalitas dan kompetensi yang verification. This activity is carried out to ensure the legality and
dimiliki sesuai dengan standar yang dibutuhkan. Selain itu, memastikan competency align with the required standards. Additionally, it ensures
fasilitas penunjang yang dimiliki sesuai dengan bisnis yang ditawarkan. that the supporting facilities match the business being offered.
Sebelum menjadi mitra Elnusa yang melakukan pekerjaan dengan Before becoming an Elnusa partner engaged in high-risk work,
tingkat risiko tinggi, calon mitra Perseroan harus melalui tahapan prospective vendors must undergo the Contractor Safety Management
prakualifikasi Contractor Safety Management System (CSMS) & System (CSMS) & Contractor Quality Management System (CQMS)
Contractor Quality Management System (CQMS). Para mitra harus prequalification stages. Partners must score adequately to obtain an
memiliki nilai cukup untuk mendapatkan nomor identifikasi dan identification number and be listed on Elnusa’s Approved Vendor List.
menjadi Approved Vendor List Elnusa.
Prakualifikasi CSMS merupakan sistem pengelolaan aspek keselamatan, CSMS prequalification is a management system of occupational
kesehatan kerja dan lindungan lingkungan (K3LL) oleh mitra kerja/ safety, health, and environmental protection (K3LL) aspects used by
vendor dalam pelaksanaan pekerjaannya. Sedangkan Prakualifikasi vendors in their work execution. Meanwhile, CQMS prequalification
CQMS adalah metode pengukuran untuk menilai bahwa suatu is a measurement method to assess that a company manages day-
perusahaan mengelola day to day operasional sesuai dengan prinsip- to-day operations in accordance with quality principles and meets
prinsip kualitas kerja serta memenuhi persyaratan kinerja yang performance requirements set by Elnusa.
diterapkan oleh Elnusa.
CSMS Full Cycle CSMS Full Cycle
Elnusa telah melaksanakan CSMS full cycle atau siklus lengkap Elnusa has implemented the CSMS full cycle, particularly for operational
khususnya untuk kegiatan operasional yang dikategorikan level medium activities categorized as medium- and high-risk. This policy has
dan high risk. Kebijakan ini telah melalui proses kajian dan evaluasi yang undergone reviews and evaluations conducted by the HSSE Division to
dilakukan oleh Divisi HSSE dalam rangka memenuhi prinsip kepatuhan ensure compliance with CSMS provisions.
terhadap ketentuan CSMS.
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Pemenuhan proses CSMS full cycle dilakukan untuk memastikan para Completing the CSMS full cycle process ensures that vendors have
mitra kerja telah menjalankan tahapan proses CSMS secara lengkap completed all CSMS process stages in one cycle. This process is part
satu siklus. Proses ini merupakan bagian dari mitigasi risiko dan bahaya of risk and hazard mitigation to prevent accidents that often result
untuk mencegah terjadinya kecelakaan kerja, yang kerap ditimbulkan from the HSSE performance of vendors not meeting the established
dari kinerja HSSE mitra kerja yang tidak sesuai standar yang ditetapkan. standards.
Tahapan proses CSMS dimaksud adalah sebagai berikut: The stages of the CSMS process are as follows:
Risk Pre Contracted
C
Assessment Qualification Work
Selection
S
Contract Award
M
Pre Job Activity Work in
S
Progress
Contractor
Final Evaluation Data Bank
Risk Pre Selection Pre Job Work in Final
Assessment Qualification Activity Progress Evaluation
1. Risk Assesment 1. Risk Assessment
Memastikan proses Identifikasi Bahaya dan Kaji Risiko (Hazard Ensures the Hazard Identification & Risk Assessment (HIRA) process
Identification & Risk Assessment - HIRA) telah dilakukan terhadap has been conducted for every work stage to be performed, whether
setiap tahap pekerjaan yang akan dilakukan, baik yang bersifat jasa it involves services or materials. The results of the HIRA process
ataupun material. Hasil dari proses HIRA ini berupa penetapan determine the risk categories/levels of the work to be performed.
kategori/level risiko dari pekerjaan yang akan dilakukan. 2. Prequalification
2. Prakualifikasi Ensures the prequalification process has been applied to all vendors
Memastikan proses prakualifikasi sudah diterapkan kepada seluruh according to the risk categories/levels of their work. The results of
mitra kerja sesuai dengan kategori/level risiko pekerjaannya. Hasil the prequalification process provide a list of recommended vendors
dari proses prakualifikasi ini adalah daftar rekomendasi vendor/ who meet HSSE criteria.
mitra kerja terpilih yang memenuhi kriteria HSSE. 3. Selection (HSSE Plan)
3. Selection (HSSE Plan) This process aims to select the best prospective vendors who meet
Proses ini bertujuan untuk memilih calon mitra kerja terbaik yang the HSSE requirements set by the Company. The outcome of this
memenuhi persyaratan HSSE yang telah ditetapkan oleh Perseroan. process is the HSSE Plan document detailing the HSSE management
Hasil dari proses ini adalah dokumen HSSE Plan yang berisi rincian activities of the prospective working partner.
kegiatan pengelolaan aspek HSSE oleh calon mitra kerja. 4. Pre Job Activity (PJA)
4. Pre Job Activity (PJA) Ensures the Pre Job Activity (PJA) process has been carried out
Memastikan proses Pre Job Activity (PJA) telah dilaksanakan kepada for all vendors before work commences. The outcome of the
seluruh mitra kerja sebelum pekerjaan dimulai. Hasil dari proses PJA process ensures personnel readiness, equipment, and other
PJA ini adalah kesiapan personel, peralatan dan elemen lain yang elements meet HSSE standards.
telah memenuhi standar HSSE.
5. Work in Progress (WIP) 5. Work in Progress (WIP)
Setelah melalui proses pengadaan dan mitra kerja mendapatkan After the procurement process, the vendor is appointment the
penunjukan untuk menjalankan pekerjaan di lingkungan Elnusa. job to perform within Elnusa’s environment. Within a specified
Dalam kurun waktu tertentu, Elnusa melakukan review atas timeframe, Elnusa conducts reviews of the partner’s work
pekerjaan yang dilakukan perusahaan mitra dengan melihat secara implementation on-site. The review ensures that the partner
langsung pelaksanaan pekerjaan di lapangan. Hasil review akan performs work according to the quality principles specified by
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Fungsi Pendukung Bisnis
Business Support Functions
memastikan perusahaan melakukan pekerjaan sesuai prinsip- CQMS and OHS, allowing for accident-free completion of work
prinsip kualitas yang sudah di tentukan oleh CQMS dan K3 agar and achieving operational plan results. The WIP implementation
pekerjaan dapat selesai tanpa kecelakaan serta mendapatkan involves representatives from Operations, SCM, CQMS, and HSSE.
hasil yang sesuai dengan rencana operasional. Pelaksanaan WIP ini
dihadiri oleh perwakilan dari Operasi, SCM, CQMS dan HSSE.
6. Final Evaluation (FE) 6. Final Evaluation (FE)
Memastikan proses final evaluation/penilaian akhir terhadap Ensures the final evaluation process of the vendor is conducted
mitra kerja telah dipenuhi segera setelah pekerjaan selesai. Hasil promptly after the work is completed. The outcome of the FE
dari proses FE ini adalah penilaian atas kinerja dan kepatuhan process is an assessment of the vendors’ HSSE performance and
HSSE mitra kerja dari pekerjaan yang telah dilaksanakan, sebagai compliance with the work conducted, serving as a recommendation
rekomendasi kemitraan selanjutnya. for future partnerships.
Contract Review Meeting (CRM) Contract Review Meeting (CRM)
CRM merupakan pengawasan kinerja mitra kerja (vendor/subkontraktor) CRM is the supervision of the working partner’s performance (vendor/
sesuai dengan ketentuan kontrak kerja sama yang dilakukan secara subcontractor) according to the terms of the cooperation contract
berkala selama periode kontrak. Kegiatan ini melibatkan fungsi terkait, conducted periodically during the contract period. This activity involves
seperti fungsi pengguna, aset, quality, HSSE, keuangan dan legal. relevant functions such as user, asset, quality, HSSE, finance, and legal.
Tujuan dari aktivitas tersebut adalah untuk melakukan review secara The purpose of this activity is to strategically review the performance of
strategis terhadap kinerja mitra Elnusa dalam memenuhi Service Level Elnusa’s partners in meeting the agreed-upon Service Level Agreement
Agreement (SLA) yang disepakati seperti tertuang dalam kontrak. CRM (SLA) as stated in the contract. CRM can be conducted according to the
dapat dilakukan sesuai kompleksitas pekerjaannya. Dengan demikian, complexity of the work. Thus, vendors are expected to perform work
para mitra kerja diharapkan melakukan pekerjaan sesuai prinsip-prinsip according to quality principles to complete work on time and provide
kualitas agar pekerjaan dapat selesai tepat waktu dan memberikan optimal performance as per the contract.
kinerja yang optimal sesuai kontrak.
Demand & Supply Analysis Demand & Supply Analysis
Elnusa melakukan analisis terhadap demand dan supply dalam kegiatan Elnusa analyzes demand and supply in operational activities to
operasional. Analisis tersebut digunakan untuk menentukan kebijakan determine the appropriate procurement policies for all of Elnusa’s
pengadaan yang tepat bagi semua kebutuhan operasional Elnusa. operational needs. Thus, the goal of SCM performance, which aims for
Dengan demikian, tujuan kinerja SCM yang semakin baik, cepat, murah, better, faster, cheaper, and closer performance, can be achieved.
dan dekat (better, faster, cheaper, closer) dapat tercapai.
Logistics Services
Kegiatan logistics services secara khusus memiliki peran sebagai Logistics Services
bagian dari supply chain management yang merencanakan, Logistics services activities play a crucial role as part of supply chain
mengimplementasikan, dan mengendalikan aliran serta penyimpanan management that plans, implements, and controls the flow and storage
barang dengan efektif dan efisien sejak dari titik asal sampai dengan of goods effectively and efficiently from the point of origin to the point
titik konsumsi untuk memenuhi kebutuhan pelanggan. Kompleksitas of consumption to meet customer needs. The complexity of logistics
kegiatan logistik dimodelkan, dianalisis, divisualisasikan, dan activities is modeled, analyzed, visualized, and optimized using the
dioptimalkan dengan penggunaan aplikasi Warehouse Management Warehouse Management System (WMS) application currently being
System (WMS) yang saat ini sedang dikembangkan menggunakan developed using internal IT competencies and the use of Enterprise
kompetensi teknologi informasi internal dan penggunaan aplikasi Resource Planning (ERP) software applications.
Enterprise Resource Planning (ERP) software.
Kegiatan logistik yang dilakukan, di antaranya mencakup:
1. Pengelolaan jasa transportasi baik itu ekspor-impor, pengurusan Logistics activities include:
custom clearance, dan jasa transportasi (mob/demob) lokal. 1. Transportation services management, including export-import,
customs clearance, and local transportation services (mob/demob).
2. Pengelolaan persediaan mulai dari pengelolaan master data 2. Inventory management, including master data material
material, pengelolaan permintaan, penerimaan, penyimpanan, management, demand management, receipt, storage, and issuance
dan pengeluaran barang. of goods.
3. Pengelolaan warehouse mulai dari standardisasi spesifikasi, 3. Warehouse management, including standardization of
optimalisasi layout dan fasilitas warehouse, kepatuhan terhadap specifications, optimization of warehouse layout and facilities,
peraturan pemerintah, serta memberikan jaminan kesehatan dan compliance with government regulations, and ensuring health and
keamanan untuk personel yang bekerja di dalamnya. safety for personnel working within the warehouse.
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Business Support Functions
Elnusa juga menerapkan sistem Vendor Managed Inventory (VMI). Elnusa also implements the Vendor Managed Inventory (VMI) system.
Perusahaan menyediakan tempat di gudang bagi para mitra kerja untuk The company provides space in the warehouse for vendors to bring
dapat mendekatkan stock persediaan mereka ke end user. their inventory stocks closer to end-users.
SCM Online SCM Online
Sebagai bagian dari program pengembangan SCM, Elnusa telah As part of the SCM development program, Elnusa has implemented
memiliki sistem Source to Pay (S2P) terintegrasi dan paperless dalam an integrated and paperless Source to Pay (S2P) system within one
satu platform, yaitu SCM Online. Dalam tools ini, semua kegiatan platform, namely SCM Online. In this tool, all procurement activities,
pengadaan barang dan jasa sejak awal request hingga closing dapat from initial request to closing, can be done in one place, namely SCM
dilakukan dalam satu pintu, yaitu SCM Online. Online.
Dashboard dalam SCM dapat mengidentifikasi segala kegiatan di The SCM dashboard can identify all activities in SCM. This system
SCM. Sistem ini memberi layanan pengadaan dengan Service Level provides procurement services with measurable and analyzable Service
Agreement (SLA) yang dapat diukur dan dianalisis. Level Agreements (SLAs).
Vendor Performance Evaluation Vendor Performance Evaluation
Mitra kerja Elnusa di kelompokan menjadi 3 (tiga) segmen sesuai dengan Elnusa’s vendors are grouped into three (3) segments according to
kompetensinya: Strategic (memiliki kontrak jangka panjang), Preffered their competencies: Strategic (long-term contract holders), Preferred
(digunakan untuk menunjang kegiatan operasional inti Perseroan), (used to support Elnusa’s core operational activities), and Indirect/
dan Indirect/Transactional Operation (digunakan untuk menunjang Transactional Operation (used to support operational activities that
kegiatan operasional yang bukan kompetensi utama Perseroan dan are not Elnusa’s core competencies and are non-routine transactional,
bersifat transaksi tidak rutin, one time PO, atau pekerjaan-pekerjaan one-time PO, or low-risk jobs). Performance measurement is conducted
yang memiliki risiko rendah). Pengukuran kinerja dilakukan sejak mitra from the time the vendor is awarded the job until the job is completed
kerja mendapatkan pekerjaan hingga selama menyelesaikan pekerjaan by Elnusa.
dari Elnusa.
Vendor Annual Meeting (VAM) Vendor Annual Meeting (VAM)
Kegiatan Vendor Annual Meeting (VAM) untuk tahun 2023 dilaksanakan The Vendor Annual Meeting (VAM) for 2023 was held on June 22, 2023,
pada tanggal 22 Juni 2023 di Ruang Udaya, Gedung Graha Elnusa, at the Udaya Room, Graha Elnusa Building, Jakarta. This event was
Jakarta. Acara ini diselenggarakan sebagai upaya Elnusa dalam menjaga organized by Elnusa to maintain harmonious working relationships and
hubungan kerja sama yang harmonis dan meningkatkan aspek enhance positive collaboration aspects with vendors.
kolaborasi yang positif dengan para mitra kerja.
Acara ini dihadiri oleh 282 mitra usaha secara offline dan 427 mitra usaha The event was attended by 282 business partners offline and 427
melalui live zoom resmi Elnusa. Beberapa materi yang disampaikan business partners via Elnusa’s official live Zoom. Some topics covered
dalam acara tersebut antara lain Nilai-Nilai AKHLAK sebagai pedoman during the event included AKHLAK Values as daily behavior guidelines,
perilaku sehari-hari, Elnusa 2023 Business Outlook, digital supply chain Elnusa’s 2023 Business Outlook, digital supply chain management,
management, aspek Perpajakan dalam Pengadaan Barang dan Jasa, taxation aspects in the procurement of goods and services, and HSSE-
dan tentunya materi mengenai HSSE. related topics.
Direktur SDM & Umum Elnusa, Hera Handayani dalam pembukaannya In her opening remarks, Elnusa’s Director of HR & General Affairs,
menyampaikan “Dalam rangka memperkuat bisnis utama dan bisnis Hera Handayani, stated, “To strengthen our core business and other
potensial lainnya, Elnusa membutuhkan dukungan terbaik dari mitra potential businesses, Elnusa requires the best support from vendors;
kerja, sehingga diperlukan interaksi dan kesepahaman yang baik antara thus, good interaction and understanding between Elnusa and all
Elnusa dengan seluruh Mitra Kerja.” vendors are necessary.”
Elnusa juga terus berupaya memperkuat proses bisnisnya dengan Elnusa also continues to strengthen its business processes by
menerapkan digitalisasi dalam banyak hal, terutama dalam proses implementing digitization in many areas, especially in the procurement
pengadaan barang dan jasa mulai dari proses Sourcing sampai proses process from Sourcing to Payment (S2P), aiming to improve procurement
Payment (S2P) dengan tujuan untuk meningkatkan efisiensi pengadaan, efficiency while maintaining transparency and auditability.
namun tetap mengedepankan prinsip-prinsip transparansi dan dapat
diaudit.
Kegiatan ini merupakan program kerja untuk memberikan wawasan This activity is a work program aimed at providing insights to working
kepada mitra kerja guna meyakinkan Elnusa bahwa mitra kerja memiliki partners to reassure Elnusa that they possess the necessary competence
kompetensi dan kapabilitas yang diperlukan. Dengan demikian, dapat and capabilities. Consequently, they can fulfill commitments to the
memenuhi komitmen terhadap pekerjaan sesuai dengan kebutuhan. work as per requirements.
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ANALISIS DAN
PEMBAHASAN
MANAJEMEN
Management Discussion and
Analysis
156 Tinjauan Perekonomian dan Industri 205 Informasi dan Fakta Material yang Terjadi setelah Tanggal
Economic and Industry Overview Laporan Akuntan
Material Information and Facts Occurring after the Accountant’s
162 Tinjauan Operasi per Segmen Usaha Report Date
Operating Overview per Business Segment
205 Dampak Nilai Tukar Mata Uang Asing
187 Tinjauan Keuangan Impact of Foreign Exchange Rates
Financial Review
205 Prospek Usaha
187 Standar Penyajian Informasi dan Kesesuaian terhadap Standar Business Prospect
Akuntansi Keuangan
Information Reporting Standards and Compliance with Financial 206 Aspek Pemasaran
Accounting Standards Marketing Aspect
201 Struktur Modal dan Kebijakan Manajemen atas Struktur Modal 208 Kebijakan Dividen dan Pembagiannya
Capital Structure and Management Policy on Capital Structure Dividend Policy and Its Distribution
202 Ikatan yang Material untuk Investasi Barang Modal 210 Kontribusi terhadap Negara melalui Perpajakan
Material Commitment for Capital Expenditure Contribution to the Country through Taxation
203 Realisasi Penggunaan Dana Penawaran Umum 210 Informasi Transaksi Material yang Mengandung Benturan
Realization of Proceeds from Public Offering Kepentingan dan/atau Transaksi dengan Pihak Afiliasi/Pihak
Berelasi
204 Informasi Material mengenai Investasi, Ekspansi, Divestasi, Information on Material Transactions Containing Conflicts of
Penggabungan Usaha, Akuisisi, dan/atau Restrukturisasi Utang/ Interest and/or Transactions with Affiliated/Related Parties
Modal
Material Information on Investment, Expansion, Divestment, 213 Informasi Keuangan yang Mengandung Kejadian yang Bersifat
Business Merger, Acquisition, and/or Debt/Capital Restructuring Luar Biasa dan Jarang Terjadi
Financial Information Containing Extraordinary and Rare Events
204 Perbandingan antara Target Anggaran dengan Realisasi, dan
Proyeksi Usaha 214 Informasi Kelangsungan Usaha
Comparison between Budget Targets and Realization, and Information on Business Sustainability
Business Outlook
215 Tingkat Kesehatan Perusahaan
Company Soundness Level
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Tinjauan Perekonomian dan Industri
Economic and Industry Overview
TINJAUAN EKONOMI ECONOMIC REVIEW
Kinerja perekonomian global pada tahun 2023 tidak lebih baik Global economic performance in 2023 was no better compared to
dibandingkan tahun sebelumnya, walaupun ada penurunan risiko the previous year, even though the risk of recession was reduced.
resesi. Menurut estimasi Bank Dunia, pertumbuhan ekonomi global According to World Bank estimates, global economic growth is
diperkirakan sekitar 2,6%, lebih lambat dibandingkan tahun 2022 estimated at around 2.6%, slower than in 2022, which stood at 3.0%.
yang sebesar 3,0%.
Tekanan terhadap perekonomian global terutama akibat pemulihan Pressure on the global economy was mainly due to uneven economic
ekonomi yang tidak merata antarnegara. Perekonomian Cina recovery among countries. China’s economy must deal with a property
harus berhadapan dengan krisis properti, sehingga menjadi beban crisis, which became a burden on growth. The World Bank estimates
pertumbuhan. Bank Dunia memperkirakan ekonomi Cina hanya akan China’s economy grew by only 5.2%, which is below its potential.
tumbuh 5,2%, berada di bawah potensinya. Tekanan perekonomian Economic pressure also derived from weak consumption and exports
juga datang dari lemahnya konsumsi dan ekspor yang terjadi pada that occurred in the second half of 2023.
paruh kedua tahun 2023.
Sementara untuk inflasi, Dana Moneter Internasional (International Moreover, in terms of inflation, the International Monetary Fund (IMF)
Monetary Fund/IMF) memperkirakan terjadi penurunan, yakni 6,9%. estimated a decline, namely by 6.9%. The previous year reached 8.7%.
Tahun sebelumnya mencapai 8,7%.
Pertumbuhan Ekonomi dan Inflasi Global
Economic Growth and Global Inflation
dalam %| In %
8,7
6,9
6,2
4,7
3,0
2,6 Pertumbuhan Ekonomi
Economic Growth
Inflasi
Inflation
Sumber: Bank Dunia, IMF
Source: World Bank, IMF 2021 2022 2023
Perlambatan pertumbuhan ekonomi juga terjadi pada Indonesia. Economic growth slowdown also occurred in Indonesia. The Central
Badan Pusat Statistik (BPS) mengungkapkan, pertumbuhan ekonomi Statistics Agency (BPS) revealed that economic growth in 2023 stood
tahun 2023 sebesar 5,05%, lebih rendah dibandingkan tahun 2022 at 5.05%, lower than in 2022, which reached 5.31%.
yang mencapai 5,31%.
Dari sisi lapangan usaha, pertumbuhan terjadi di semua sektor. Sektor From a business perspective, growth occurred in all sectors. The
transportasi dan pergudangan mencatat pertumbuhan tertinggi, transportation and warehousing sector recorded the highest growth,
yakni 13,96%, diikuti jasa lainnya sebesar 10,52%; dan penyediaan namely 13.96%, followed by other services at 10.52%; and provision
akomodasi dan makan minum sebesar 10,0%. Sementara industri of accommodation and food and beverages at 10.0%. Meanwhile, the
pengolahan yang memiliki peran terbesar terhadap perekonomian processing industry, which has the largest role in the economy, Gross
Produk Domestik Bruto (PDB), tumbuh 4,64%. Domestic Product (GDP), grew by 4.64%.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Dari sisi pengeluaran, seluruh komponen juga tumbuh, dengan yang In terms of expenditure, all components also grew, with the
tertinggi terjadi pada komponen pengeluaran konsumsi lembaga highest growth occurring in the household non-profit institution
non profit rumah tangga, yaitu sebesar 9,83%. Selanjutnya diikuti consumption expenditure component, namely by 9.83%. Followed
konsumsi rumah tangga sebesar 4,82%; pembentukan modal tetap by household consumption at 4.82%; gross fixed capital formation at
bruto 4,40%; belanja pemerintah sebesar 2,95%; dan komponen 4.40%; government spending at 2.95%; and the export component
ekspor barang dan jasa sebesar 1,32%. Sedangkan impor barang of goods and services at 1.32%. Meanwhile, imports of goods and
dan jasa (yang merupakan faktor pengurang dalam PDB menurut services (which is a reducing factor in GDP according to expenditure)
pengeluaran) terkontraksi sebesar 1,65%. contracted by 1.65%.
Sementara inflasi, pada tahun 2023 mencapai 2,61%. Kondisi tersebut Meanwhile, inflation in 2023 reached 2.61%. This condition is much
jauh lebih rendah dibandingkan tahun 2022 yang sebesar 5,51%. lower compared to 2022, which stood at 5.51%.
Pertumbuhan Ekonomi dan Inflasi Indonesia
Indonesia Economic Growth and Inflation
dalam %| In %
5,51
5,31
5,05
3,70
2,61
1,87
Pertumbuhan Ekonomi
Economic Growth
Inflasi
Inflation
Sumber: BPS, Bank Indonesia
Source: BPS, Bank Indonesia 2021 2022 2023
Kinerja perekonomian Indonesia yang tetap kuat ini memberikan Indonesia’s economic performance, which remained strong, has had
pengaruh positif terhadap Perseroan. Begitu juga dengan daya a positive influence on the Company. Likewise, people’s purchasing
beli masyarakat juga tetap tinggi, seperti diperlihatkan dengan power also remains high, as evidenced by positive household
kinerja konsumsi rumah tangga yang positif serta dukungan inflasi consumption performance as well as the support by low inflation.
yang rendah.
Kegiatan sektor usaha serta konsumsi rumah tangga, seperti dicatat Activities in the business as well as household consumption sectors, as
oleh BPS, masih tumbuh positif di tahun 2023. Kondisi ini mendorong noted by BPS, still grew positively in 2023. This condition encourages
konsumsi energi yang menjadi bisnis Elnusa. energy consumption, which is Elnusa’s business.
Untuk nilai tukar rupiah terhadap dolar Amerika Serikat (AS), per In terms of the rupiah exchange rate against the United States (US)
Desember 2023 Bank Indonesia mencatat sebesar Rp15.440. Secara dollar, as of December 2023, Bank Indonesia recorded Rp15,440.
rata-rata, nilai tukar rupiah selama tahun tersebut sekitar Rp15.255 On average, the rupiah exchange rate during that year was around
atau mengalami depresiasi sebesar 2,6% dibanding posisi tahun 2022 Rp15,255 or depreciated by 2.6% compared to the position in 2022,
yang rata-rata Rp14.800 per dolar AS. which averaged Rp14,800 per US dollar.
Perkembangan nilai tukar rupiah tersebut dapat berpengaruh pada The development of the rupiah exchange rate can affect the
harga investasi aset Perseroan yang diperoleh melalui impor. Jika investment price of the Company’s assets from imports. If the rupiah
rupiah terdepresiasi lebih dalam, maka berpotensi menambah beban depreciates even further, it has the potential to increase Elnusa’s
keuangan Elnusa. financial expenses.
Perkembangan ekonomi Indonesia sepanjang tahun 2023, Indonesia’s economic development throughout 2023, as substantiated
seperti dilihat dari kinerja PDB, inflasi, maupun nilai tukar rupiah, from the performance of GDP, inflation, and the rupiah exchange rate,
memperlihatkan daya tahan yang sangat baik di tengah ketidakpastian indicated excellent resilience amidst global uncertainties. Indonesia’s
global. Perekonomian Indonesia yang stabil tersebut akan mendukung stable economy will support the continuity of Elnusa’s projects in
kelanjutan proyek Elnusa di bidang jasa minyak dan gas bumi (migas). the oil and gas services sector. The Company will also be able to plan
Perseroan juga dapat merencanakan keuangan dengan lebih baik dan finances better and manage risks effectively.
mengelola risiko secara efektif.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
TINJAUAN INDUSTRI INDUSTRY REVIEW
Rata-rata harga minyak Indonesia (ICP) pada tahun 2023 berada The average Indonesian crude oil price (ICP) in 2023 was around
di kisaran US$78 per barel, lebih rendah dibandingkan tahun US$78 per barrel, lower than the previous year, which was around
sebelumnya yang sekitar US$98 per barel. Sepanjang tahun 2023, ICP US$98 per barrel. Throughout 2023, ICP tends to fluctuate, in line
cenderung berfluktuasi seiring dengan konflik geopolitik yang masih with geopolitical conflicts, which are still escalating. According to the
eskalatif. Menurut Kementerian Energi dan Sumber Daya Mineral Ministry of Energy and Mineral Resources (MEMR), the dynamics at
(ESDM), dinamika di tingkat global tersebut telah menekan harga the global level have put pressure on world oil prices, which then
minyak dunia, yang kemudian berpengaruh terhadap ICP. affected the ICP.
Perkembangan harga minyak sangat berpengaruh pada kinerja Developments in oil prices is highly influential to Elnusa’s performance.
Elnusa. Ketika harganya stabil, berarti semakin banyak aktivitas migas When prices are stable, more oil and gas activities are carried out.
yang dilaksanakan. Hal ini menjadi peluang pekerjaan untuk jasa yang This is a job opportunity for the services provided by the Company.
dilayani oleh Perseroan.
Dinamika Harga Minyak Mentah
Dynamic of Crude Oil Price
dalam %| In %
Sumber: EIA, ESDM
Source: EIA, ESDM
Dari sisi produksi, tingkat penurunan (decline rate) tingkat produksi From the production side, the decline rate of Indonesia’s oil production
atau lifting minyak bumi Indonesia pada tahun 2023 sebesar 1,2%, or lifting in 2023 was 1.2%, to 605.5 thousand barrels of oil per day
menjadi 605,5 thousand barrels of oil per day (mbopd). Penurunan (mbopd). This decline is lower than the conditions in the last 7 (seven)
tersebut lebih rendah dibandingkan kondisi 7 (tujuh) tahun terakhir years, which were in the range of 3%–7%.
yang ada di kisaran 3%–7%.
Penurunan produksi minyak bumi tersebut terutama karena belum The decline in oil production was mainly due to the lack of discovery
ditemukannya sumber-sumber sumur baru yang bisa memberikan of new well sources that could provide additional production. In the
tambahan produksi. Pada tahun depan, menurut Kementerian next year, according to the Ministry EMR, Indonesia will empower
ESDM, Indonesia akan memberdayakan sumur-sumur idle dan idle wells and encourage the use of Enhanced Oil Recovery (EOR)
mendorong penggunaan teknologi Enhanced Oil Recovery (EOR) technology to increase production.
untuk meningkatkan produksi.
Sedangkan capaian lifting gas bumi 960 thousand barrels of oil Meanwhile, natural gas lifting achievement amounted to 960
equivalent per day (mboepd). Keberhasilan operasi Train Tangguh 3 thousand barrels of oil equivalent per day (mboepd). The successful
berdampak positif pada total produksi Tangguh LNG, sehingga menjadi operation of Train Tangguh 3 had a positive impact on total Tangguh
11,4 juta ton atau 35% dari total produksi gas nasional. Kondisi ini LNG production, bringing it to 11.4 million tons, or 35% of total
menyebabkan adanya kenaikan produksi (incline) gas sebesar 2,2%. national gas production. This condition causes an increase (incline) of
2.2% in gas production.
Pencapaian tersebut juga didukung oleh beroperasinya (onstream) This achievement was also supported by the operation (onstream)
Lapangan Jambaran Tiung Biru, MAC-HCML, Lapangan Belinda Nort of the Jambaran Tiung Biru Field, MAC-HCML, Belinda Nort East
East, serta Bronang-Medco E&P Natuna Limited. Kendati demikian, Field, as well as Bronang-Medco E&P Natuna Limited. However, the
pencapaian tahun 2023 masih di bawah target yang sebesar achievement in 2023 is still below the target of 1,110 mboepd.
1.110 mboepd.
Kinerja produksi hulu migas ini sangat penting bagi Elnusa. Semakin The performance of upstream oil and gas production is crucial
tinggi produksi, maka peluang Perseroan dalam menjual jasanya for Elnusa. The higher the production, the greater the Company’s
semakin besar. opportunity to sell its services.
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Management Discussion and Analysis
Lifting Minyak Bumi (APBN vs Realisasi) Lifting Gas Bumi (APBN vs Realisasi)
Oil Lifting (State Budget vs Realization) Natural Gas Lifting (State Budget vs Realization)
dalam mboepd | In mboepd dalam mboepd | In mboepd
1.110
1.036
953 960
703
612 660
605,5
2022 2023 2022 2023
Sumber: Kementerian ESDM, 23 Januari 2024 Target APBN Realisasi
Source: Ministry of EMR, January 23, 2024 State Budget Targets Reallization
Beberapa keberhasilan realisasi aktivitas di sektor hulu migas, Some of the successful realization of activities in the upstream oil and
berdasarkan data Kementerian ESDM adalah peningkatan pengeboran gas sector, based on data from the Ministry of EMR, is the increase in
38 sumur eksplorasi tajak dengan rasio sukses 54%. Selain itu, ada juga drilling of 38 exploration wells commencement with a success ratio of
pengembangan yang dilakukan pada 799 sumur. Jumlah pengeboran 54%. In addition, there is also development being carried out on 799
tahun 2023 itu merupakan yang terbanyak setelah tahun 2017. wells. The number of drillings in 2023 is the largest after 2017.
Realisasi pengeboran sumur pengembangan belum mencapai target, The realization of development well drilling has yet to reach its target,
menurut catatan Satuan Kerja Khusus Pelaksana Kegiatan Usaha Hulu according to records from the Special Task Force for Upstream Oil
Minyak dan Gas Bumi (SKK Migas), akibat sejumlah alasan: safety and Gas Business Activities (SKK Migas), due to a number of reasons:
stand down di awal tahun 2023, ketersediaan rig dan tenaga kerja, safety stand down in early 2023, availability of rigs and workforce, as
serta bencana banjir. well as flood disasters.
Realisasi Survei Seismik, Pengeboran, dan Oilfield Services
Realization of Seismic Survey, Drilling, and Oilfield Services
Realisasi vs
Target 2023
Ukuran Realisasi 2022 Realisasi 2023 Pertumbuhan
Target 2023 2023
Uraian Detail Detail 2022 2023 Growth Detailed Description
2023 Target Realization vs
Size Detail Realization Realization (%, yoy)
Target
(%)
Seismic 2D km 1.950 934 25 1,3 3 2D Seismic
Seismic 3D sq km 3.790 2.282 1.432 38 63 3D Seismic
Exploration Drilling sumur 30 57 38 127 67 Exploration Drilling
well
Development Drilling sumur 760 919 799 105 87 Development Drilling
well
Workover aktivitas 639 834 834 131 100 Workover
activity
Well Services aktivitas 30.299 33.182 33.412 110 101 Well Services
activity
Sumber: Kementerian ESDM
Source: Ministry of EMR
Untuk investasi di bidang hulu migas, realisasinya tahun 2023 In terms of investment in the upstream oil and gas sector, the
mencapai US$13,7 miliar, lebih tinggi 13,2% dibandingkan yang realization in 2023 reached US$13.7 billion, 13.2% higher than the
sebelumnya yang sebesar US$12,1 miliar. Pencapaian tersebut previous year, which amounted to US$12.1 billion. This achievement
melampai pertumbuhan investasi hulu migas global yang diperkirakan exceeds global upstream oil and gas investment growth, which is
6,5%, walaupun masih di bawah target yang ditetapkan di awal tahun, estimated at 6.5%, although still below the target set at the beginning
yaitu US$15,5 miliar. of the year, namely US$15.5 billion.
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Management Discussion and Analysis
Bagi Elnusa, semakin tinggi investasi di hulu migas yang terealisasi, For Elnusa, the higher the realized investment in upstream oil and
berarti ada pertanda bahwa aktivitas hulu migas makin bergairah. gas, it means that there is a sign that upstream oil and gas activities
Dengan demikian, peluang bisnis Perseroan semakin besar. are becoming more enthusiastic. Thus, the Company’s business
opportunities are greater.
Realisasi Investasi Hulu Migas
Realization of Upstream Oil and Gas Investment
dalam miliar US$ | in billion US$
13,7
12,1 0,6
0,8
8,1
9,4
Exploration Production
2,6 2,8
0,7 0,9 Development Administration
Sumber: SKK Migas, Januari 2024
Source: SKK Migas, January 23, 2024 2022 2023
Di sektor hilir, selama tahun 2023 penyaluran Jenis Bahan Bakar In the downstream sector, during 2023 distribution of certain types of
Minyak (BBM) Tertentu atau (JBT) solar mencapai 17,46 juta kilo liter diesel fuel or (JBT) reached 17.46 million kilo liters (KL) or 102.69% of
(KL) atau 102,69% dari kuota yang sebesar 17 KL. Sedangkan untuk the quota of 17 KL. Meanwhile, 29.77 million KL (91.43% of the quota
Jenis BBM Khusus Penugasan (JBKP) Pertalite tersalurkan sebesar of 32.56 million KL) of Pertalite Special Assignment Fuel Type (JBKP)
29,77 juta KL (91,43% dari kuota 32,56 juta KL). was distributed.
Sementara penjualan mobil di dalam negeri pada tahun 2023 berada Meanwhile, domestic car sales in 2023 were below the target of
di bawah target yang sebesar 1,05 juta. Menurut Gabungan Industri 1.05 million. According to the Association of Indonesian Automotive
Kendaraan Bermotor Indonesia (Gaikindo), realisasi penjualan mobil Industries (Gaikindo), the realization of total car sales reached
secara whole sales mencapai 1.005.802 unit, turun 4% dibanding 1,005,802 units, decreasing by 4% compared to 1,048,040 units in the
tahun sebelumnya yang 1.048.040 unit akibat adanya perlambatan previous year due to a slowdown in sales in the second half of 2023,
penjualan di paruh kedua tahun 2023, yang antara lain sebagai efek which was partly the effect of the increase in benchmark interest rate.
dari kenaikan suku bunga acuan.
PENJUALAN KENDARAAN DOMESTIK
Domestic Vehicle Sales
6.236.992
5.221.470
1.048.040 1.013.582 2022
1.005.802 990.059
2023
Sumber: Gaikindo
Source: Gaikindo Mobil (Whole sales) Mobil (Retail) Sepeda Motor
Car (Wholesales) Car (Retail) Motorbike
Kendati demikian, penjualan motor di dalam negeri justru mengalami However, domestic sales of motorbikes have increased. As stated by
kenaikan. Seperti diungkapkan Asosiasi Industri Sepeda Motor the Indonesian Motorcycle Industry Association (AISI), domestic sales
Indonesia (AISI), penjualan sepeda motor domestik mencapai of motorbike reached 6,236,992 units during 2023. This figure is up by
6.236.992 unit sepanjang 2023. Angka tersebut naik 19,44% dibanding 19.44% compared to the previous year (year-on-year/yoy). In 2022,
tahun sebelumnya (year-on-year/yoy). Pada 2022, penjualan sepeda domestic sales of motorbikes reached 5,221,470 units.
motor domestik sebanyak 5.221.470 unit.
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Gairah konsumsi BBM, baik untuk transportasi maupun industri Fuel consumption, both for transportation and industry which
yang terus menggeliat, akan membuka peluang bagi bisnis Elnusa, continues to expand, will open opportunities for Elnusa’s business,
mengingat salah satu lini bisnis Perseroan bergerak di bidang considering that one of the Company’s business lines is engaging in
penyaluran BBM di Indonesia. fuel distribution in Indonesia.
Konsumsi BBM
Fuel Consumption
juta KL | million KL
29,48 29,77
17,61 17,46
Pertalite
Solar
Sumber: Kementerian ESDM
Source: Ministry of EMR 2022 2023
STRATEGI 2023 2023 STRATEGY
Kondisi perekonomian global masih belum memberikan kepastian, Global economic conditions have yet to provide certainty, considering
mengingat proses perbaikan ekonomi cenderung tidak merata. that the process of economic improvement tends to be uneven. In
Selain itu, ketegangan geopolitik juga masih berlangsung. Dalam addition, geopolitical tensions are still ongoing. In such conditions,
kondisi seperti itu, Indonesia masih mampu menunjukkan daya tahan Indonesia is still able to demonstrate good economic resilience and
ekonomi yang baik serta terkendalinya inflasi. controlled inflation.
Namun, industri migas masih menghadapi tantangan. Harga minyak However, the oil and gas industry is still facing challenges. Global oil
dunia bergerak fluktuatif dan cenderung menurun jika dibandingkan prices fluctuate and tend to decline compared to the previous year.
dengan tahun sebelumnya. Di sisi lain, industri migas Indonesia On the other hand, the Indonesian oil and gas industry is still showing
masih menunjukkan optimisme dengan meningkatnya investasi optimism with increasing investment and activities in the oil and gas
serta kegiatan di sektor migas sebagai upaya memenuhi kebutuhan sector as an effort to meet energy consumption needs.
konsumsi energi.
Menghadapi tantangan ketidakpastian kondisi eksternal tersebut, Facing the challenge of uncertain external conditions, Elnusa is
Elnusa menyiapkan strategi pada tahun 2023 yang mencakup: preparing a strategy in 2023, which includes:
Kondisi/Tantangan Program/Rencana Strategis
Conditions/Challenges Strategic Program/Plans
1. Kompetensi bisnis semakin ketat 1. Optimize Internal Process:
Increasingly fierce business competition a. Strengthen Project Excellence
2. Stagnansi pasar dan ketidakpastian pasar hulu serta masih b. Strategic Asset Management (Optimize Asset Productivity)
terbukanya peluang market development c. Boosting market intelligence
Market stagnation and upstream uncretainties, as well as d. Increase SCM capabilities
wide market development opportunities e. Aggressive collection and cash management
3. Kebutuhan peningkatan kompetensi guna menjadi pemain 2. Strengthen the core:
global Meningkatkan kapabilitas pada bisnis well services
The need to increase competence to become a global Increasing capabilities in the well services business
player 3. Adjacent to the core:
Meningkatkan pasar non oil & gas
Increasing the non-oil & gas market
4. Increasing learning & growth:
a. Mengukur dan mengurangi kesenjangan kompetensi
Measuring and reducing competency gaps
b. Internalisasi budaya AKHLAK
Intenalization of the AKHLAK culture
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Management Discussion and Analysis
Tinjauan Operasi per Segmen Usaha
Review of Operations per Business Segment
Pengelompokan kegiatan usaha PT Elnusa Tbk (“Elnusa”, “Perseroan”) The categorization of PT Elnusa Tbk (“Elnusa”, “Company”) business
mengacu pada Pernyataan Standar Akuntansi Keuangan (PSAK) 5 activities refer to the Statement of Financial Accounting Standards
(Revisi 2009) tentang “Segmen Operasi”. Sesuai dengan standar (PSAK) 5 (2009 Revision) “Operations Segments”. Pursuant to these
tersebut, kegiatan usaha Perseroan pada tahun buku 2023 terbagi standards, the Company’s business activities in the 2023 financial
menjadi 3 (tiga) segmen usaha: Jasa Hulu Migas, Jasa Distribusi & year are divided into 3 (three) business segments: Upstream Oil and
Logistik Energi, serta Jasa Penunjang Migas. Gas Services, Energy Distribution & Logistics Services, and Oil and Gas
Support Services.
Berikut sekilas penjelasan operasi masing-masing segmen dalam The following is brief explanation on the operation of each segment
pelaporan segmen. in the segment reporting.
• Jasa Hulu Migas Terintegrasi • Integrated Upstream Oil and Gas Services
Jasa hulu migas terintegrasi menyediakan jasa pengukuran The integrated upstream oil and gas services provides geophysical
data geofisika (Seismik), jasa Pemboran Migas, jasa Oilfield (Seismic) data measurement services, Oil and Gas Drilling
dan Engineering, Production and Construction–Operation & services, Oilfield and Engineering, Production and Construction –
Maintenance (EPC OM). Operation & Maintenance (EPC OM) services.
• Jasa Distribusi & Logistik Energi • Energy Distribution & Logistics Services
Jasa distribusi dan logistik energi menyediakan jasa penyimpanan, The energy distribution and logistics services provides storage,
perdagangan, pendistribusian dan pemasaran produk minyak dan trading, distribution and marketing services for oil and gas
gas di Indonesia. products in Indonesia.
• Jasa Penunjang Migas • Oil and Gas Support Services
Jasa penunjang migas menyediakan jasa penguliran (threading) Oil and gas support services provide threading and trading
dan perdagangan (trading) pipa Oil Country Tubular Goods services for Oil Country Tubular Goods (OCTG) pipes as well as
(OCTG) serta fabrikasi, jasa pengelolaan data dan informasi fabrication, data and information management services for
energi dan sumber daya mineral (khususnya eksplorasi dan energy and mineral resources (particularly oil and gas exploration
eksploitasi minyak dan gas bumi), jasa pengelolaan data migas, and exploitation), oil and gas data management services,
jasa pembangunan sistem teknologi informasi terpadu, jasa integrated information technology system development services,
telekomunikasi, jasa penyediaan jaringan, telekomunikasi satelit telecommunications services, network provision services,
dan sistem komunikasi Very-Small-Aperture Terminal (VSAT), jasa satellite telecommunications and Very-Small-Aperture Terminal
penyewaan kapal untuk keperluan operasional lapangan minyak, (VSAT) communication systems, ship rental services for oil field
survei seismik dan operasional bisnis selain migas. operations, seismic surveys and business operations other than
oil and gas.
Sekilas tentang kinerja profitabilitas dan kontribusi segmen operasi Profitability performance and contribution of operating segments
terhadap kinerja keuangan konsolidasi Elnusa diuraikan melalui tabel to Elnusa’s consolidated financial performance is outlined in the
di bawah ini. following below.
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Jumlah dan Kontribusi Segmen Operasi terhadap Pendapatan
Total and Contribution of the Operating Segments to Revenue
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
2023 2022
Increase (Decrease)
Segmen Operasi Kontribusi Kontribusi Kontribusi Operating Segment
Jumlah Jumlah Jumlah
Contribution Contribution Contribution
Total Total Total
(%) (%) (%)
(1) (2) (3=1-2) (3:2)
Jasa Distribusi dan Logistik 7.049.741 53,3 7.564.058 58,7 (514.317) (6,8) Energy Distribution and
Energi Logistics Services
Jasa Hulu Migas 4.257.537 33,6 4.034.631 32,4 222.906 5,5 Integrated Upstream Oil
Terintegrasi and Gas Services
Jasa Penunjang Migas 1.820.835 13,1 1.357.387 8,9 463.448 34,1 Oil and Gas Support
Services
Rekonsiliasi (563.722) (650.386) 86.664 (13,3) Reconciliation
Jumlah Pendapatan 12.564.391 12.305.690 258.701 2,1 Total Income
Kontribusi terhadap Pendapatan
Contribution to Revenue
dalam % | in %
8,9% 13,1%
Jasa Distribusi & Logistik Energi
32,4% 2022 58,7%
33,6% 2023 53,3% Energy Distribution & Logistics
Services
Jasa Hulu Migas Terintegrasi
Integrated Upstream Oil and Gas
Services
Jasa Penunjang Migas
Oil and Gas Support Services
Jumlah dan Kontribusi Segmen Operasi terhadap Beban Pokok Pendapatan
Total and Contribution of the Operating Segments to Cost of Revenue
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
2023 2022
Increase (Decrease)
Segmen Operasi Kontribusi Kontribusi Kontribusi Operating Segment
Jumlah Jumlah Jumlah
Contribution Contribution Contribution
Total Total Total
(%) (%) (%)
(1) (2) (3=1-2) (3:2)
Jasa Distribusi dan Logistik 6.511.828 54,2 7.023.966 58,7 (512.138) (7,3) Energy Distribution and
Energi Logistics Services
Jasa Hulu Migas 3.856.178 33,4 3.814.096 33,0 42.082 1,1 Integrated Upstream Oil
Terintegrasi and Gas Services
Jasa Penunjang Migas 1.587.362 12,5 1.200.253 8,3 387.109 32,2 Oil and Gas Support
Services
Rekonsiliasi (560.679) (644.958) (84.279) (13,1) Reconciliation
Jumlah Beban Pokok 11.394.689 100,0 11.393.357 100,0 1.332 0,01 Total Cost of Revenue
Pendapatan
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Kontribusi terhadap Beban Pendapatan
Contribution to Cost Revenue
dalam % | in %
8,3% 12,5%
Jasa Distribusi & Logistik Energi
33,0% 2022 58,7%
33,4% 2023 54,2% Energy Distribution & Logistics
Services
Jasa Hulu Migas Terintegrasi
Integrated Upstream Oil and Gas
Services
Jasa Penunjang Migas
Oil and Gas Support Services
Jumlah dan Kontribusi Segmen Operasi terhadap Laba Tahun Berjalan
Total and Contribution of the Operating Segments to Profit for the Year
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
2023 2022
Increase (Decrease)
Segmen Operasi Kontribusi Kontribusi Kontribusi Operating Segment
Jumlah Jumlah Jumlah
Contribution Contribution Contribution
Total Total Total
(%) (%) (%)
(1) (2) (3=1-2) (3:2)
Jasa Distribusi dan Logistik 320.580 63,7 305.627 80,8 14.953 4,9 Energy Distribution and
Energi Logistics Services
Jasa Hulu Migas 67.016 13,3 16.763 4,4 50.253 299,8 Integrated Upstream Oil
Terintegrasi and Gas Services
Jasa Penunjang Migas 107.665 23,0 52.152 14,7 55.513 106,4 Oil and Gas Support
Services
Rekonsiliasi 7.870 3.516 4.354 123,8 Reconciliation
Jumlah Laba Tahun 503.131 100,0 378.058 100,0 125.073 33,08 Total Profit for the Year
Berjalan
Kontribusi terhadap Beban Pendapatan
Contribution to Cost Revenue
dalam % | in %
14,7%
23,0%
4,4%
Jasa Distribusi & Logistik Energi
2022 80,8% 2023 63,7% Energy Distribution & Logistics
Services
Jasa Hulu Migas Terintegrasi
13,3% Integrated Upstream Oil and Gas
Services
Jasa Penunjang Migas
Oil and Gas Support Services
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Jumlah dan Kontribusi Segmen Operasi terhadap Aset
Total and Contribution of the Operating Segments to Asset
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
2023 2022
Increase (Decrease)
Segmen Operasi Kontribusi Kontribusi Kontribusi Operating Segment
Jumlah Jumlah Jumlah
Contribution Contribution Contribution
Total Total Total
(%) (%) (%)
(1) (2) (3=1-2) (3:2)
Jasa Distribusi dan Logistik 3.679.254 38,3 3.386.639 38,3 292.615 8,6 Energy Distribution and
Energi Logistics Services
Jasa Hulu Migas 7.055.508 56,5 6.543.854 56,5 511.654 7,8 Integrated Upstream Oil
Terintegrasi and Gas Services
Jasa Penunjang Migas 1.511.198 5,2 1.416.919 5,2 94.279 6,7 Oil and Gas Support
Services
Rekonsiliasi (2.644.478) (2.511.323) (133.155) (5,3) Reconciliation
Jumlah Aset 9.601.482 100,0 8.836.089 100,0 765.393 8,66 Total Asset
Kontribusi terhadap Aset
Contribution to Assets
dalam % | in %
5,2% 5,2%
Jasa Distribusi & Logistik Energi
56,5%
2022 38,3% 56,5% 2023 38,3% Energy Distribution & Logistics
Services
Jasa Hulu Migas Terintegrasi
Integrated Upstream Oil and Gas
Services
Jasa Penunjang Migas
Oil and Gas Support Services
Jumlah dan Kontribusi Segmen Operasi terhadap Liabilitas
Total and Contribution of the Operating Segments to Liabilities
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
2023 2022
Increase (Decrease)
Segmen Operasi Kontribusi Kontribusi Kontribusi Operating Segment
Jumlah Jumlah Jumlah
Contribution Contribution Contribution
Total Total Total
(%) (%) (%)
(1) (2) (3=1-2) (3:2)
Jasa Distribusi dan Logistik 2.234.171 43,1 2.079.196 44,1 154.975 7,5 Energy Distribution and
Energi Logistics Services
Jasa Hulu Migas 2.552.298 49,2 2.332.632 49,4 219.666 9,4 Integrated Upstream Oil
Terintegrasi and Gas Services
Jasa Penunjang Migas 626.202 7,7 588.534 6,5 37.668 6,4 Oil and Gas Support
Services
Rekonsiliasi (227.257) (281.484) (54.227) (19,3) Reconciliation
Jumlah Liabilitas 5.185.414 100,0 4.718.878 100,0 466.536 9,9 Total Liabilities
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Kontribusi terhadap Liabilitas
Contribution to Liabilities
dalam % | in %
6,5% 7,7%
Jasa Distribusi & Logistik Energi
49,4%
2022 44,1% 49,2% 2023 43,1% Energy Distribution & Logistics
Services
Jasa Hulu Migas Terintegrasi
Integrated Upstream Oil and Gas
Services
Jasa Penunjang Migas
Oil and Gas Support Services
SEGMEN JASA DISTRIBUSI DAN LOGISTIK ENERGI ENERGY DISTRIBUTION AND LOGISTICS SERVICES
SEGMENT
Kegiatan bisnis hilir Elnusa di bidang jasa distribusi logistik energi Elnusa’s downstream business activities in energy logistics distribution
dikelola oleh entitas anak, yaitu Elnusa Petrofin (EPN). EPN bergerak services are managed by a subsidiary, namely Elnusa Petrofin (EPN).
di bidang jasa logistik dan distribusi BBM, terutama Jasa Transportasi EPN engages in the field of fuel logistics and distribution services,
BBM, Energy Storage Management (Fuel, Gas, Aviation), Industry especially Fuel Transportation Services, Energy Storage Management
and Marine Fuel, Lubricant dan Chemical Integrated Service. Elnusa (Fuel, Gas, Aviation), Industry and Marine Fuel, Lubricants and
Petrofin merupakan salah satu ujung tombak PT Pertamina (Persero) Chemical Integrated Services. Elnusa Petrofin is one of the spearheads
untuk menyalurkan BBM PSO (Public Service Obligation) ke seluruh of PT Pertamina (Persero) to distribute PSO (Public Service Obligation)
penjuru Nusantara. fuel to all corners of the archipelago.
Segmen usaha ini bertujuan untuk mendukung bisnis utama Perseroan This business segment aims to support the Company’s primary
di bidang jasa hulu hilir migas. Fokus kegiatan operasinya mencakup: business in the field of downstream oil and gas services. The focus of
operational activities includes:
1. Pengelolaan angkutan Bahan Bakar Minyak (BBM) dari Terminal 1. Management of fuel (BBM) transportation from Pertamina BBM
BBM Pertamina ke Stasiun Pengisian Bahan Bakar Umum (SPBU) Terminal to Public Fuel Filling Stations (SPBU) and Premium Diesel
dan Agen Premium Minyak Solar (APMS) serta Stasiun Pengisian Fuel Agent (APMS) as well as Bunker Fuel Filling Stations (SPBB).
Bahan Bakar Bunker (SPBB).
2. Pengelolaan Depo BBM milik swasta, mulai dari kegiatan 2. Management of private-owned BBM Depots, starting from BBM
administrasi pembelian BBM, pengangkutan BBM, penyimpanan purchase administration activities, BBM transportation, BBM
BBM dan penyaluran BBM di lokasi pelanggan. storage, to BBM distribution to customer locations.
3. Pengelolaan Depo LPG Milik sendiri (Amurang). 3. Management of Company-owned (LPG) Depot (Amurang).
4. Penjualan BBM keekonomian (non subsidi) kepada pelanggan 4. Sales of non-subsidized fuel to Industry & Marine customers.
Industri & Marine.
5. Penjualan specialty chemical dan commodity chemical untuk 5. Sales of specialty chemical and commodity chemical for oil and
industri migas. gas industry.
6. Penjualan pelumas Pertamina kepada pelanggan swasta. 6. Sales of Pertamina lubricants to private sector customers.”
7. Pengelolaan operasional SPBU dan SPBE milik sendiri dan milik 7. Operational management of Company-owned and private-owned
swasta dengan metode profit sharing, yang menjual produk SPBU and SPBE by method of profit-sharing, selling BBM and BBK
BBM dan BBK serta pengisian produk LPG bersubsidi produksi products as well as filling of subsidized LPG products produced by
Pertamina. Pertamina.
Proses Kegiatan usaha jasa hilir migas dapat digambarkan sebagai The business activity process of downstream oil and gas services can
berikut: be illustrated in the following chart:
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Transportasi Industri Industri
Industrial & Pengapalan
Transportation Industrial
KILANG MINYAK & Shipping
Oil Refinery
Transportasi Mobil Pangkalan Mobil
Tangki Tangki
Tank Car Tank Car Base
DEPOT Transportation KONSUMEN
Depot Consumer
Transportasi Mobil Pribadi
Premium & Solar Private Car
Premium & Solar SPBU
IMPOR Transportation
Import
Kendaraan Umum
Public Transportation
Proses kKegiatan perdagangan bahan kimia khusus digambarkan The trading activity process for special chemicals is illustrated in the
sebagai berikut: following chart:
BAHAN BAKU KIMIA PABRIK PRODUK KIMIA KONSUMEN
Raw Material Chemical Blending Plant Chemical Product • Perusahaan Migas
• Perusahaan Kilang Minyak
Consumer
• Oil and Gas Company
• Oil Refinery Company
Pada tahun 2023, EPN terus melakukan perbaikan berkelanjutan In 2023, EPN consistently performed continuous improvements and
dan merealisasikan sejumlah strategi pengembangan agar semua realized several development strategies to ensure that all business
unit bisnis dapat tumbuh. Hasilnya, pertumbuhan terjadi pada units can grow. As a result, growth occurred in almost all business
hampir semua unit bisnis, baik dari sisi operasional maupun finansial units, both operationally and financially compared to last year.
dibandingkan dengan tahun lalu.
Peningkatan tersebut berasal dari pertumbuhan volume proyek This increase is derived from growth in the volume of existing projects
existing dan penambahan 48 kelolaan baru sepanjang tahun 2023. and the addition of 48 new management throughout 2023. Several
Beberapa pengembangan yang dilakukan, antara lain ekspansi bisnis developments have been carried out, including expansion of the
transportasi non BBM (angkutan PTK, angkutan PTPL Intiland, dll.), non-fuel transportation business (PTK transportation, PTPL Intiland
layanan khusus VHS Franco Putra Perkasa Abadi (PPA), pengelolaan transportation, etc.), Putra Perkasa Abadi (PPA) Franco VHS special
Fuel Terminal Tembilahan, pengelolaan 1 DPPU di wilayah Jawa (DPPU services, management of the Tembilahan Fuel Terminal, management
Pondok Cabe), inovasi pasokan BBM dengan blending produk B35 of 1 Aircraft Filling Depot (DPPU) in the Java region (Pondok Cabe
di Palaran, Kalimantan Timur serta kerja sama strategis dengan SNF DPPU), innovation in fuel supply by blending B35 products in Palaran,
Perancis. East Kalimantan, as well as strategic collaboration with SNF France.
Penambahan proyek dan pengelolaan baru pada tahun 2023 yaitu: Additional new projects and management in 2023 are: 8 (eight)
8 (delapan) proyek Layanan Khusus (VHS Franco) yang terdiri dari: 3 Special Service (Franco VHS) projects, consisting of: 3 (three) VHS
(tiga) VHS (Muara Pahu, Mubadala Energy, Fajar Sakti) dan 5 (lima) (Muara Pahu, Mubadala Energy, Fajar Sakti) and 5 (five) FRANCO
proyek FRANCO (JBB MOR, PPA, Petrochemical, Freport Amapare, projects (JBB MOR, PPA, Petrochemical, Freport Amapare, Mubadala
Mubadala Energy). Dengan demikian, sampai akhir tahun 2023, EPN Energy). Thus, as of the end of 2023, EPN manages 53 Depots.
mengelola 53 Depo.
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Management Discussion and Analysis
Kemudian, 5 (lima) proyek Joint Operation dan Infrastruktur (JOI), Furthermore, 5 (five) Joint Operation and Infrastructure (JOI) projects,
yaitu: FT Tembilahan, DPPU Pondok Cabe, pengadaan Drum LL Avtur namely: Tembilahan FT, Pondok Cabe DPPU, procurement of LL Avtur
– Avgas, Inline Blending Adaro dan ATG Normalisasi. Sampai akhir – Avgas, Adaro Inline Blending Adaro and ATG Normalization. As of the
tahun, EPN tercatat mengelola 21 project. end of the year, EPN was recorded as managing 21 projects.
Di sisi lain, Unit bisnis Transportasi masih terus mengembangkan On the other hand, the Transportation business unit is still continuing
pengelolaan angkutan Non BBM sebanyak 7 (tujuh) proyek (angkutan to develop 7 (seven) Non-fuel transportation management projects
bunker PTK, KRP PTK, PTPL Inland Jatim, BBM/BBK PTSA, Katalis KPI (PTK bunker transportation, PTK KRP, PTPL Inland Jatim, Fuel/
RU III Plaju, HSD ke PLTGU) serta penambahan 8 (delapan) proyek Special Fuel PTSA, KPI RU III Plaju Catalyst, HSD to Combined Cycle
angkutan BBM (2 All In Plus Indragiri Hilir & Luwuk, 2 APMS MOR I, Gas Turbine Plant (PLTGU)) as well as the addition of 8 (eight) fuel
LPG MOR VII, Handling BBM Polri, Jobber Berau, Pama Bukit Asam). transportation projects (2 All In Plus Indragiri Hilir & Luwuk, 2 MOR I
Dengan demikian, total pengelolaan transportasi BBM tahun 2023 APMS, MOR VII LPG, Police Fuel Handling, Jobber Berau, Pama Bukit
mencapai 91 unit kerja. Asam). Thus, the total management of fuel transportation in 2023
reached 91 work units.
EPN juga memiliki Chemical Integrated Supply & Services yang EPN also has Chemical Integrated Supply & Services, which offers a
menawarkan cakupan jasa, mulai dari upstream sampai downstream range of services, from upstream to downstream of the oil and gas
industri migas. Di antaranya, meliputi drilling fluid chemicals, industry. These include drilling fluid chemicals, upstream & refinery
upstream & refinery specialty chemicals, Chemicals for Enhanced Oil specialty chemicals, Chemicals for Enhanced Oil Recovery (C-EOR),
Recovery (C-EOR), dan fuel additives for downstream/retail business. and fuel additives for downstream/retail business. In 2023, EPN
Pada tahun 2023, EPN berhasil mengembangkan pasar PHR, antara succeeded in developing the PHR market, including through the
lain melalui penambahan proyek PHR MNK (Migas Non Konvesional) addition of the MNK (Non-Conventional Oil and Gas) PHR and Garam
dan PHR Garam serta beberapa proyek specialty chemical lainnya (PHE PHR projects, as well as several other specialty chemical projects
ONWJ Tote Tank, Pour Point Depressant PTM RU III, Lubricity Improver (PHE ONWJ Tote Tank, Pour Point Depressant of PTM RU III, Lubricity
PTM RU VI Balongan, demulsifier & deoiler PEP Aset 5 Tarakan, dll.). Improver of PTM RU VI Balongan, demulsifier & deoiler of PEP Asset
5 Tarakan, and others).
Dengan beragam pengembangan dan penambahan proyek tersebut, With various project developments and additions, EPN managed to
EPN berhasil membukukan pendapatan sebesar Rp7,05 triliun dan record Rp7.05 trillion in revenue and Rp320 billion in net profit (NPM
laba bersih Rp320 miliar (NPM 4,5%). Pencapaian tersebut melampaui 4.5%). This achievement exceeded the 2023 target and is better than
target tahun 2023 serta lebih baik dibandingkan tahun lalu. last year.
Peningkatan penjualan terjadi pada hampir semua unit bisnis: Sales increases occurred in almost all business units: transportation
transportasi tumbuh 9%, depo 28%, dan kimia 20% dibandingkan grew by 9%, depot by 28% and chemicals by 20% compared to last
tahun lalu. Pencapaian ini berasal dari peningkatan volume penjualan year. This achievement was derived from an increase in sales volume
proyek existing dan proyek sepanjang tahun 2023. for existing projects and projects throughout 2023.
Adapun kontribusi setiap unit bisnis terhadap pendapatan kinerja The following is the contribution of each business unit to its respective
usaha EPN masing-masing adalah sebagai berikut: EPN performance:
Kapasitas Usaha EPN
EPN Business Capacity
Produksi/Kapasitas
Unit Bisnis Production/Capacity
Business Unit
2023 2022
Transportasi Kelola mobil tangki BBM PSO dengan Pola All In 1.907 Unit 1.846 Unit
Transportation Plus 1.907 Units 1.846 Units
Manage PSO Fuel (BBM) tank vehicles with All-In-
Plus Scheme
Kelola angkutan BBMK sistem tarif (Rp/KL/KM) 40 unit 40 unit
Manage Special Fuel (BBMK) transportation tariff 40 units 40 units
system (Rp/KL/KM)
Menyewakan mobil tangki milik sendiri ke • 655 unit mobil tangki BBM • 627 unit mobil tangki BBM
Pertamina (sewa mobil tangki) • 22 unit mobil tangki LPG • 24 unit mobil tangki LPG
Rental of Company-owned tank vehicles to • 3 unit MT Avtur • 4 unit MT Avtur
Pertamina (rental of fuel tank) • Angkutan Non BBM • Angkutan Non BBM
• 655 units of Fuel tank vehicles • 627 units of Fuel tank vehicles
• 22 units of LPG tank vehicles • 24 units of LPG tank vehicles
• 3 units of Avtur MT • 4 units of Avtur MT
• Non-Fuel transportation • Non-Fuel transportation
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Produksi/Kapasitas
Unit Bisnis Production/Capacity
Business Unit
2023 2022
Distribusi BBM subsidi ke APMS Jumlah transportir: 195 Jumlah transportir: 136
Distribution of subsidized Fuel (BBM) to APMS Jumlah APMS: 478 Jumlah APMS: 304
Total transporter: 195 Total transporter: 136
Total APMS: 478 Total APMS: 304
Pengelolaan angkutan SPBB Jumlah transportir: 19 Jumlah transportir: 20
Management of (Bunker Fuel Filling Stations Jumlah SPBB: 30 Jumlah SPBB: 21
(SPBB) transportation Total transporter: 19 Total transporter: 20
Total SPBB: 30 Total SPBB: 21
Kelola angkutan Industri Pama Persada 8 unit 8 unit
Manage Pama Persada Industry transportation 8 units 8 units
Pengelolaan angkutan Pertashop Jumlah titik: 3.171 Jumlah transportir: 98
Management of Pertashop transportation Total locations: 3.171 Jumlah titik: 2.529
Total transporter: 98
Total locations: 2,259
Angkutan Pola Tarif dengan Sistem Jumlah transportir: 32 Jumlah transportir: 32
Transportation with Tarrif –Scheme System Total transporter: 32 Total transporter: 32
Angkutan Pola Tarif Avtur Jumlah transportir: 13 Jumlah transportir: 13
Transportation with Avtur-Tarrif Scheme Total transporter: 13 Total transporter: 13
Depot Kelola depo milik swasta dengan sistem Vendor Kelola VHS di depo: 27 klien Kelola VHS di depo: 31 klien
Held Stock (VHS) Manage VHS in depots: 27 Manage VHS in depots: 31
Manage private-owned depots with Vendor Held clients clients
Stock (VHS) system
Handling marine dengan sistem Franco Pelanggan: 22 klien Pelanggan: 22 klien
Marine handling with Franco system Customer: 22 clients Customer: 22 clients
Joint Operation & Infrastructure Kelola 8 DPPU Kelola 7 DPPU
TBBM Tanjung Pandan TBBM Tanjung Pandan
TBBM Pulau Laut Depo LPG Amurang
Depo LPG Amurang Manage 7 DPPU
TBBM Tembilahan Tanjung Pandan TBBM
Manage 8 DPPU Amurang LPG Depot
Tanjung Pandan TBBM
Pulau Laut TBBM
Amurang LPG Depot
Tembilahan TBBM
Maintenance LTSA ATG MOR II, IV, MOR V, LTSA MOR IV, WAYAME, ATG
MOR VI LTSA BITUNG, LTSA BITUNG, ATG NORMALISASI,
WAYAME, LTSA ATG PARE PARE. NGS, LTSA ATG MOR II, Sewa &
ATG Normalisasi Maintenance ATG Pare Pare
LTSA ATG MOR II, IV, MOR V, LTSA MOR IV, WAYAME, ATG
MOR VI LTSA BITUNG, LTSA BITUNG, ATG NORMALIZATION,
WAYAME, LTSA ATG PARE PARE. NGS, LTSA ATG MOR II, ATG Pare-
ATG Normalization Pare Rental & Maintenance
Ritel Bahan Bakar (RBB) Jasa pengelolaan SPBE/SPPBE 2 SPBE 2 SPBE
Retail Fuel (RBB) Gas Station (SPBU), Bulk LPG Filling Stations 1 SPPBE 1 SPPBE
(SPBE) Management Services
Jasa pengelolaan SPBU 1 SPBU 1 SPBU
SPBU management services
Trading Specialty Chemical Pelanggan: Pertamina Group Pelanggan: Pertamina Group
dan Swasta dan Swasta
Customer: Pertamina Group and Customer: Pertamina Group and
Private-owned Private-owned
Commodity Chemical Pelanggan: Pertamina Group Pelanggan: Pertamina Group
Customer: Pertamina Group Customer: Pertamina Group
Industri BBM Pelanggan: Industri Pelanggan: Industri
Industrial Fuel pertambangan, manufaktur dan pertambangan, manufaktur dan
marine marine
Customer: Mining, Customer: Mining,
manufacturing and marine manufacturing and marine
industries industries
Pelumas Pelanggan Pelumas: Own Use Pelanggan Pelumas: Own Use
Lubricants Mobil Tangki EPN, Swasta Mobil Tangki EPN, Swasta
Pelanggan Pelanggan
Lubricant Customer: EPN Lubricant Customer: EPN
Company-use Tank Vehicles, Company-use Tank Vehicles,
Private-owned Private-owned
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Realisasi Produksi
Product Realization
Produksi
Satuan Production
Volume per Unit Bisnis Volume per Business Unit
Unit
2023 2022
Volume Throughput Transportasi KL 20.270.506 19.963.675 Throughput Transportation Volume
Volume Penyaluran BBM–Depo KL 4.092.342 3.614.402 BBM-Depo Distribution Volume
Volume Ritel Bahan Bakar SPBU KL 7.184 10.926 SPBU Retail Fuel Volume
Volume Ritel Bahan Bakar SPBESPPBE Ton 47.937 43.141 SPBESPPBE Retail Fuel Volume
Volume Depo LPG Amurang Ton 77.416 74.020 Amurang LPG Depo Volume
Volume BBM Inmar KL 161.481 217.267 Inmar BBM Volume
Trading Specialty & Mud Chemical Drum 236.650 226.598 Trading Specialty & Mud Chemical
Trading Pelumas KL 2.794 3.673 Lubricant Trading
Volume Penyaluran Petrochemical Metrik Ton 1.387.546 – Chemical Distribution Volume
Volume penjualan EPN tahun 2023 rata-rata tumbuh dibandingkan On average, EPN’s sales volume in 2023 experienced growth compared
tahun sebelumnya pada hampir semua unit bisnis, baik dari to the previous year in almost all business units, both from increased
peningkatan konsumsi BBM masyarakat maupun dari penambahan public fuel consumption and additional projects. Transportation
proyek. Volume throughput transportasi tahun 2023 mencapai 20,27 throughput volume in 2023 reached 20.27 million KL or growing
juta KL atau tumbuh 2% dibandingkan tahun lalu seiring peningkatan by 2% compared to the previous year, in line with increasing public
konsumsi masyarakat. consumption.
EPN juga terus mengembangkan beberapa proyek angkutan non EPN also continues to develop several non-fuel transportation projects,
BBM, antara lain angkutan bunker PTK, angkutan KRP (kendaraan including PTK bunker transportation, PTK KRP (light passenger vehicle)
ringan penumpang) PTK, angkutan PTPL Inland Jawa Timur, dan transportation, PTPL Inland East Java transportation, and others. In
lainnya. Dari sisi pengelolaan depo (layanan khusus VHS/FRANCO terms of depot management (special VHS/ FRANCO services and
dan Joint Operation Infratructure), volume throughput tahun 2023 Joint Operation Infrastructure), throughput volume in 2023 reached 4
berhasil mencapai 4 juta KL atau naik 13% dibanding tahun lalu yang million KL or an increase of 13% compared to the previous year, which
sebesar 3,6 juta KL. Peningkatan ini didukung oleh penambahan was 3.6 million KL. This increase is supported by the addition of 8
kelola layanan khusus sebanyak 8 (delapan) proyek, penambahan (eight) special service management projects, additional management
kelola fuel terminal Tembilahan, 1 DPPU Pondok Cabe dan kenaikan of the Tembilahan fuel terminal, 1 Pondok Cabe DPPU and an increase
volume tahunan. in annual volume.
Selain dari servis, pertumbuhan volume penjualan juga terjadi pada In addition to services, growth in sales volume also occurred in retail
pengelolaan bahan bakar ritel (SPBU & SPBE). Volume SPBE/ SPPBE fuel management (SPBU & SPBE). SPBE/SPPBE volume in 2023 was
tahun 2023 sebesar 47.937 ton, tumbuh 11% dibandingkan tahun 47,937 tons, growing by 11% compared to the previous year, in line
lalu, seiring dengan optimalnya pengoperasian SPBE Bima dan Nias. with the optimal operation of Bima and Nias SPBE.
Dari penjualan chemical, pada tahun 2023 terjadi pertumbuhan From chemical sales, in 2023 there was 4% volume growth compared
volume 4% dibandingkan tahun lalu. Kenaikan itu, antara lain dari to the previous year. This increase was derived from, among others,
penambahan proyek drilling fluid PHR MNK dan beberapa proyek the addition of the PHR MNK drilling fluid project and several specialty
specialty chemical. chemical projects.
Proyek baru EPS sepanjang tahun 2023, antara lain: EPS’ new projects during 2023 include:
Unit Bisnis
Proyek Project
Business Unit
VHS FSP Muara Pahu, Mubadala Energy, Fajar Sakti FSP Muara Pahu, Mubadala Energy, Fajar Sakti
FRANCO JBB MOR, PPA, Franco Petchem, Freport Amapare, JBB MOR, PPA, Franco Petchem, Freport Amapare,
Franco Mubadala Energy Franco Mubadala Energy
Transportasi BBM • Project All in Plus: Tembilahan dan Luwuk • All in Plus Project: Tembilahan dan Luwuk
Fuel Transportation • Project APMS MOR I • APMS MOR I Project
• LPG MOR VII • MOR VII LPG
• Handling BBM Polri • Handling of Police Force Fuel
• Jobber Berau • Berau Jobber
• PAMA Bukit Asam • PAMA Bukit Asam
• Angkutan BBM/BBK PITSA • PITSA Fuel/ Special Fuels Transportation
170 PT ELNUSA Tbk Laporan Tahunan 2023
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Management Discussion and Analysis
Unit Bisnis
Proyek Project
Business Unit
Transportasi Non BBM • Angkutan PTPL Intiland Jawa Timur • PTPL Intiland Jawa Timur transportation
Non-Fuel Transportation • Angkutan Bunker PTK • Bunker PTK transportation
• Kendaraan Ringan Penumpang (KRP) PTK • Light Passenger Vehicle (KRP) PTK
• Angkutan Indonesia Power • Indonesia Power transportation
• Sinergi angkutan Chemical • Sinergy of Chemical transportation
BBM Inmar Impor BBM dan Blending produk B35 dari Kilang Import of Fuel and Blending of B35 products from
Inmar Fuel Refineries
Lubricant Handling Supply Lubricant PT Timah Handling of PT Timah Lubricant Supply
Chemical • PHE ONWJ Tote Tank • PHE ONWJ Tote Tank
• PHR MNK (Migas Non Konvensional) • PHR MNK (Non-Conventional Oil and Gas)
• PHR Garam Industri • PHR Garam Industri
• RU III Plaju: PPD (Pour Point Depressant) • RU III Plaju: PPD (Pour Point Depressant)
• RU VI Balongan: Molases, Corrosion Inhibitor, • RU VI Balongan: Molases, Corrosion Inhibitor,
Fouling Inhibitor, Lubricity Inhibitor. Fouling Inhibitor, Lubricity Inhibitor.
• Pertamina EP 5 Sangatta & Tarakan: • Pertamina EP 5 Sangatta & Tarakan:
Demulsifier, Deoiler, Scale Inhibitor. Demulsifier, Deoiler, Scale Inhibitor.
• Star Energy Natuna: Paraffin Dispersant • Star Energy Natuna: Paraffin Dispersant
• PT BHI: Antioxydant Avtur • PT BHI: Antioxydant Avtur
• Produced Water (WIP) Treatment Services • Produced Water (WIP) Treatment Services
Profitabilitas Profitability
Pada tahun 2023, total pendapatan yang dibukukan oleh segmen In 2023, total revenues recorded by the distribution and logistics
usaha jasa distribusi dan logistik mencapai Rp7,01 triliun, lebih services business segment reached Rp7.0 trillion, a decrease of 7%
rendah 7% dibandingkan tahun 2022 yang sebesar Rp7,6 triliun. compared to Rp7.6 trillion in 2022. This was primarily due to the
Penyebabnya, terutama berasal dari penurunan penjualan BBM Inmar decline in Inmar fuel sales, which is influenced by lack of competitive
yang dipengaruhi oleh harga yang kurang kompetitif dan terdapat prices and one major customer in Sulawesi who received direct
salah satu pelanggan besar di Sulawesi mendapatkan layanan service from Pertamina C&T and has not been replaced.
langsung dari Pertamina C&T dan belum tergantikan.
Beban pokok pendapatan yang harus dikeluarkan pada tahun buku The cost of revenue that must be spent in the financial year reached
mencapai Rp6,5 triliun. Dibandingkan tahun sebelumnya yang Rp7,0 Rp6.5 trillion. Compared to the previous year, which amounted to
triliun, lebih rendah 7% seiring dengan penurunan pendapatan. Rp7.0 trillion, 7% lower in line with the decline in income.
Hingga berakhirnya tahun buku 2023, laba tahun berjalan segmen As of the end of the 2023 financial year, profit for the year for the
usaha jasa distribusi dan logistik tercatat mencapai Rp320,6 miliar. distribution and logistics services business segment was posted at
Dibandingkan tahun 2022 yang sebesar Rp305,6 miliar, terjadi Rp320.6 billion. Compared to 2022, which amounted to Rp305.6
kenaikan 4,9%. Sehingga, net profit margin tahun 2023 menjadi 4,5% billion, there was an increase of 4.9%. Accordingly, net profit margin
atau tumbuh dibandingkan tahun lalu yang 4,0%. in 2023 was 4.5% or experienced a growth compared to 4.0% in the
previous year.
Rincian kinerja profitabilitas disampaikan melalui tabel di bawah ini. Details of profitability performance are presented in the
following table.
Kinerja Keuangan dan Profitabilitas Segmen Jasa Distribusi dan Logistik Energi
Financial Performance and Profitability of Energy Distribution and Logistics Services Segment
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million Rupiah, unless stated otherwise)
Kenaikan(Penurunan)
Increase (Decrease)
2023 2022 Energy Distribution and Logistics
Jasa Distribusi dan Logistik Energi Selisih Persentase (%)
Services
Difference Percentage (%)
(1) (2) (3=1-2) (3:2)
Laporan Laba (Rugi) Statement of Profit or Loss
Pendapatan 7.049.741 7.564.058 (514.317) (6,8) Revenues
Pendapatan eksternal 6.694.064 7.222.581 (528.517) (7,3) External revenues
Pendapatan antarsegmen 355.677 341.477 14.200 4,2 Inter-segment revenues
Beban Pokok Pendapatan (6.511.828) (7.023.966) (512.138) (7,3) Total Cost of Revenues
Laba Kotor 537.913 540.092 (2.179) (0,4) Gross Profit
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(Dalam jutaan rupiah, kecuali dinyatakan lain | In million Rupiah, unless stated otherwise)
Kenaikan(Penurunan)
Increase (Decrease)
2023 2022 Energy Distribution and Logistics
Jasa Distribusi dan Logistik Energi Selisih Persentase (%)
Services
Difference Percentage (%)
(1) (2) (3=1-2) (3:2)
Beban Penjualan (1.709) (689) (1.020) 148,0 Sales Expenses
Beban Umum dan Administrasi (111.035) (101.809) (9.226) 9,1 General and Administrative Expenses
Penghasilan Bunga 7.602 4.801 2.801 58,3 Interest Income
Beban Keuangan (29.033) (40.061) 11.028 (27,5) Finansial Expenses
Lain-lain–Neto (4.463) (5.975) 1.512 (25,3) Others–Net
Laba Sebelum Pajak Final dan Pajak 399.275 396.359 2.916 0,7 Profit Before Final Tax and Income Tax
Penghasilan
Beban Pajak Final (3.940) (8.852) 4.912 (55,5) Final Tax Expenses
Laba Sebelum Pajak Penghasilan 395.335 387.507 7.828 2,0 Profit Before Income Tax
Beban pajak penghasilan (74.755) (81.880) 7.125 (8,7) Income Tax Expenses
Laba Tahun Berjalan 320.580 305.627 14.953 4,9 Profit for the Year
Penghasilan komprehensif lain 296 1.081 (785) (72,6) Other comprehensive income
Total Laba Komprehensif Tahun 320.876 306.708 14.168 4,6 Total Comprehensive Profit for the Year
Berjalan
Informasi-Informasi Lain Other Information
Total Aset 3.679.254 3.386.639 292.615 8,6 Total Assets
Total Liabilitas 2.234.171 2.079.196 154.975 7,5 Total Liabilities
Ekuitas–Neto 1.445.083 1.307.443 137.640 10,5 Equity–Net
Penyusutan dan Amortisasi (308.754) (295.749) 13.005 4,4 Depreciation and Amortization
Penambahan Aset Tetap 216.120 166.986 49.134 29,4 Additional Fixed Assets
SEGMEN JASA HULU MIGAS TERINTEGRASI INTEGRATED UPSTREAM OIL AND GAS SERVICES
SEGMENT
Kegiatan pada segmen usaha hulu migas terintegrasi dilaksanakan Operating activities of the Company in the Integrated Upstream Oil
oleh 2 (dua) divisi di Perseroan, yaitu Divisi Upstream Services dan and Gas Services Segment are divided into 2 divisions, namely the
Divisi Engineering, Production and Construction – Operation & Upstream Services Division and EPC-OM (Engineering, Production and
Maintenance (EPC-OM). Divisi Upstream Services memiki 2 (dua) Construction – Operation & Maintenance) Division. The Upstream
kelompok jasa penyelidikan dan pengolahan jasa seismik atau Services Division consists of two groups namely, seismic investigation
Geoscience & Reservoir Services (GRS) dan jasa pemeliharaan dan and processing services or the Geoscience & Reservoir Services
pengelolaan lapangan migas atau Oil Field Services (OFS). (GRS)), and the Oil & Gas Fields Maintenance and Management (OFS)
Services.
Proses kegiatan usaha jasa pemeliharaan dan pengelolaan lapangan The activity process of the oil and gas field maintenance and
migas secara umum terbagi menjadi: management business is generally divided as follows:
1. Jasa Intervensi Sumur (WLI): Jasa perawatan sumur yang sudah 1. Well Intervention Services (WLI): Maintenance services for wells
beroperasi, bertujuan untuk memonitor performa sumur dan already in operation with the aim of monitoring well performance
meningkatkan produktivitasnya (terutama yang sudah turun and increasing well productivity (especially those with declining
produktivitasnya). Hal itu dilakukan dengan memadukan jasa productivity). This is conducted by combining the main services of
utama coiled & pumping services, slickline services, welltest coiled & pumping services, slickline services, welltest processing
processing services, dan electric wireline logging. services and electric wireline logging.
2. Jasa Pemboran & Jasa Kerja Ulang Sumur (DWO): Jasa pemboran 2. Well Drilling & Workover Services (DWO): Integrated drilling
terintegrasi dari drilling services, drilling support services serta services from drilling services, drilling support services, and
jasa perawatan sumur yang sudah beroperasi yang bertujuan maintenance services for wells already in operation with the aim
meningkatkan produktivitas sumur yang ada. Perpaduan ini to increase the productivity of existing wells. This combination
menghasilkan solusi menyeluruh bagi konsumen yang memiliki produces a comprehensive solution for consumers having issues
permasalahan dengan sumur tua dan proses pembuatan sumur with old wells and the process of building new wells, as well as
baru. Jasa ini juga memiliki lini bisnis pengolahan gas sumur those with a business line processing gas wells into electricity.
menjadi tenaga listrik.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Konsep bisnis bidang Jasa pemeliharaan dan pengelolaan lapangan The business concept for oil and gas field maintenance and
migas memiliki product line yang terdiri dari: management services has a product line consisting of:
No. Group Services Product Line
1 Drilling & Workover Services Drilling Services (DRS), Hydraulic Workover & Snubbing Group Services (HWS), Drilling
Support Services (DSS), Artificial Lift Services & Power (ALS & P), Well Completion
Services (WCS)
2 Well Intervention Services Coiled Tubing (CTU), Cementing & Pumping Services (CPS), Electric Wireline Logging
(EWL), Slickline Services (SLS), Welltesting & Procesing Services (WPS)
Kontribusi Pendapatan Per Bisnis: Jasa Pemeliharaan dan Pengelolaan Lapangan Migas
Revenue Contribution Per Business: Oil and Gas Field Maintenance and Management Services
dalam % | in %
MLU & H2S MLU & H2S
3,9% 8,8%
HWU HWU
23,2% 20,3%
DFS
23,4%
DFS
24,7%
CTU
2022 CTU 2023 9,1%
8,9%
EWL PMS
12,6% 6,7%
PMS SL
9,7% 3,2%
DRS EWL WT
8,3% WCS SL 13,9% WCS 5,7%
WT 3,8% DRS 0,8%
0,7% 5,3% 6,9%
GR GR
0,0% 0,0%
Kinerja Operasi dan Produksi Operation and Production Performance
A. Jasa Pemboran & Jasa Kerja Ulang Sumur (DWO) A. Well Drilling & Workover Services (DWO)
DWO memberikan jasa layanan di bidang drilling & workover DWO provides drilling & workover services. Currently, the Company is
services. Saat ini, Perseroan fokus pada onshore drilling sesuai focusing on onshore drilling, in accordance with its competencies and
dengan kompetensi dan alat yang dimiliki, namun tetap melakukan equipment on hand, however, DWO remains open for exploration and
penjajakan dan pengembangan potensi pada offshore drilling serta development of prospective offshore-drilling and geothermal projects
panas bumi mengingat masih besarnya potensi pertumbuhan pada considering the vast growth potential in this sector.
sektor tersebut.
Sementara pada jasa supporting drilling, yang ditawarkan adalah While on drilling support, mud engineering services, mud logging,
mud engineering services, mud logging, H2S dan lainnya. Pada jasa H2S and other services are being offered. In workover services, the
workover, Perseroan memberikan layanan di bidang kerja ulang Company provides services on workover of oil and gas wells, both
sumur minyak dan gas, baik offshore maupun onshore. Jasa yang offshore and onshore. Services offered include hydraulic workover
ditawarkan adalah hydraulic workover services, artificial lift & power services, artificial lift & power services, and well compilation.
service, dan well completion.
Berikut ini adalah penjelasan masing-masing unit usaha dari jasa The following is an explanation of each business unit of drilling
pemboran: services:
1. Integrated Drilling Management: Jasa manajemen untuk 1. Integrated Drilling Management: Management services to
mengintegrasikan seluruh pelaksanaan pemboran, melalui integrate all drilling implementation, through drilling rig and
drilling rig dan drilling supporting. drilling support
2. Drilling Rig: Jasa pelaksanaan aktivitas utama pemboran. 2. Drilling Rig: Implementation of main drilling activity services
3. Drilling Supporting: Jasa pendukung kegiatan pemboran yang 3. Drilling Supporting: Drilling Support services in drilling activities,
meliputi: including:
– Mud Logging: Jasa untuk mengetahui parameter pemboran, – Mud Logging: Services to identify drilling parameters,
termasuk jasa untuk mendeteksi kandungan H2S disekitar including services to detect H2S content around wells area.
sumur.
– Mud Engineering: Jasa untuk menyediakan material dan – Mud Engineering: Services in providing materials and mud.
lumpur.
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– Hydrogen Sulphide Services H2S: Jasa penyediaan keamanan – Hydrogen Sulphide Services H2S: Services in providing
pemboran dari gas dan kondisi berbahaya di area operasi drilling security from gas and hazardous conditions in drilling
pemboran. operation areas
4. Hydraulic Workover Services: Jasa pekerjaan ulang sumur dengan 4. Hydraulic Workover Services: Workover services of wells with
Rig Snubbing dengan tujuan menjaga performa sumur minyak Rig Snubbing to maintain performance of oil and gas wells for
dan gas, sehingga berproduksi sesuai dengan harapan klien. continuous production in line with clients’ expectancies.
5. Artificial Lift Services (ALS): Seperangkat jasa menjaga produksi 5. Artificial Lift Services (ALS): Set of services provided through
sumur dengan menggunakan alat bantu buatan manusia. Adapun maintaining wells’ production by use of man-made supporting
alat yang digunakan adalah Electric Submersible Pump (ESP), tools, the Electric Submersible Pump (ESP), that can help increase
yang membantu meningkatkan produksi dengan mamasukkan production by inserting the pump into the wells. In addition to
pompa ke dalam sumur. Selain ESP, ALS juga memiliki genset yang ESP, ALS also has generators fueled by well flue gas that can be
berbahan bakar gas buang sumur sehingga dapat dimanfaatkan used as electric power.
menjadi tenaga listrik.
Peralatan yang digunakan dalam bisnis DWO bervariasi, di antaranya Equipment used are of variation, namely the hydraulic workover unit,
hydraulic workver unit, drilling rig, MLU, H2S serta tangki peralatan drilling rig, MLU, H2S, as well as mud plant tank equipment. Utilization
mud plant. Utilisasi peralatan dibanding tahun 2022 dapat dijabarkan of these equipment compared to 2022 is presented in the following
sebagai berikut: table:
2023 2022
Kapasitas Utilitas Kapasitas Utilitas
Capacity Utility Capacity Utility
Hydraulic Workover 13 Hydraulic Rig 89% 13 Hydraulic Rig 94% Hydraulic Workover
Drilling Rig Services 1 Unit Drilling Rig 100% 1 Unit Drilling Rig 100% Drilling Rig Services
Mud Logging Services 14 Unit Mud Logging 95% 14 Unit Mud Logging 100% Mud Logging Services
H2S Remover Services 9 Unit H2S Remover 92% 9 Unit H2S Remover 100% H2S Remover Services
Drilling Fluid Services 15 Liquid Mud Plant 100% 15 Liquid Mud Plant 100% Drilling Fluid Services
B. Jasa Intervensi Sumur (WLI) B. Wel Intervention Services (WLI)
Jasa WLI menawarkan jasa perawatan sumur migas. Segmen jasa ini WLI Services offers oil and gas well maintenance services. This service
memiliki 4 (empat) lini bisnis utama: electric wireline logging services, segment has 4 (four) main business lines: electric wireline logging
coiled & pumping services, slickline services, dan welltesting & services, coiled & pumping services, slickline services, and welltesting
processing services. Sebaran wilayah operasinya dari Sumatera, Jawa & processing services. The operational area is spread from Sumatra,
hingga Kalimantan. Java to Kalimantan.
Kompetensi peralatan yang dimiliki pada jasa tersebut mencakup The competency of equipment for this service covers needs in
untuk kebutuhan di area offshore dan onshore. Berikut penjelasan offshore and onshore areas. The following is an explanation of each
dari masing-masing bisnis yang mendukung WLI: business that supports WLI:
1. Electric Wireline Services: Jasa pelayanan perforasi, evaporasi 1. Electric Wireline Services: Perforation services, evaporation
logging sumur migas dan panas bumi dengan menggunakan logging of oil and gas and geothermal wells using logging
peralatan logging. Proses perforasi dan evaporasi dilakukan equipment. The process of perforation and evaporation uses
dengan cara mengambil data sumur yang digunakan untuk collected well data, which is utilized to determine the condition
mengetahui kondisi dan keadaan sumur sebagai bahan pengambil and state of the well as a decision-making material for well
keputusan treatment sumur yang perlu dikerjakan. treatment to be carried out.
2. Coiled & Pumping Services: Jasa pelayanan intervensi sumur 2. Coiled & Pumping Services: Well intervention services using
dengan menggunakan peralatan coiled tubing yang dibantu coiled tubing equipment assisted by pumps that pump fluids
peralatan pompa-pompa yang dapat memompakan fluida dan and chemicals to restore well conditions according to the client’s
chemical untuk mengembalikan kondisi sumur sesuai dengan program.
program klien.
3. Slickline Services: Jasa pelayanan intervensi sumur dengan 3. Slickline Services: Well intervention services using Slickline Unit
menggunakan peralatan Slikcline Unit dan peralatan bantu sumur equipment and auxiliary well equipment to clean scale in oil and
yang digunakan untuk membersihkan scale pada sumur produksi gas production wells.
minyak dan gas bumi.
4. Welltesting & Processing Services: Jasa pelayanan sumur produksi 4. Welltesting & Processing Services: Production well services using
dengan menggunakan peralatan dan pemisahan minyak bumi equipment and petroleum separator so that data on the condition
sehingga bisa mendapatkan data kondisi minyak dan gas yang of oil and gas produced by the well can be obtained. The oil and
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Management Discussion and Analysis
diproduksi oleh sumur. Minyak dan gas bumi tersebut dievaluasi gas are evaluated and manipulated on the ground to maintain
serta dimanipulasi di atas tanah sehingga produksinya dapat and increase production.
dijaga dan ditingkatkan.
Terkait dengan peralatan yang digunakan WLI serta tingkat utilisasinya The equipment used by WLI and its level of utility to support
untuk mendukung kegiatan operasi selama tahun 2023 dibanding operational activities during 2023 compared to 2022 is described in
dengan tahun 2022, diuraikan melalui tabel di bawah ini. the following table.
2023 2022
Kapasitas Utilitas Kapasitas Utilitas
Capacity Utility Capacity Utility
Coiled Tubing 5 Coil Tubing Unit 100% 5 Coil Tubing Unit 100% Hydraulic Workover
Cementing 5 Cementing Unit 65% 4 Cementing Unit 100% Drilling Rig Services
Slickline 12 Portable Slick Line 72% 12 Portable Slick Line 81% Mud Logging Services
Testing Barge 3 Testing Barge 100% 3 Testing Barge 100% H2S Remover Services
Surface Testing 5 Surface Testing 100% 4 Surface Testing 92% Drilling Fluid Services
Drill Steam 4 DST 100% 4 DST 100% Drill Steam
Wireline Logging Services 19 Unit Wireline 89% 19 Unit Wireline 99% Wireline Logging Services
Logging Logging
3 Wireline Combo Units 92% 3 Wireline Combo Units 97%
C. Jasa Penyelidikan dan Pengolahan Data Seismik C. Seismic Data Investigation and Processing Services
Jasa Penyelidikan dan Pengolahan Data Seismik merupakan layanan Seismic Data Investigation and Processing Services are an integral part
yang terpadu dan terintegrasi dalam eksplorasi sumur-sumur migas and integrated in the exploration of oil and gas wells that covers all
yang mencakup semua tahap yang dibutuhkan dalam penelitian stages required in geophysics (seismic) research.
geofisika (seismic).
Proses dalam tahapan tersebut, dimulai dari pengumpulan data dan The process in this phase begins from data collection and field survey,
survei lapangan, pemrosesan data hasil survei, hingga interpretasi data processing of the survey results, up to data interpretation
data untuk pengambilan langkah selanjutnya dalam eksplorasi sumur- to decide the next steps in oil and gas well exploration. However,
sumur migas. Namun, layanan tersebut juga dapat disesuaikan these services may also be adjusted to the customers’ needs of the
dengan kebutuhan pelanggan jasa Perseroan. Company’s services.
Para pelanggan memerlukan data geologi bawah permukaan Customers require sub-surface geological data in order to identify the
(sub- surface) untuk mengetahui keberadaan migas serta ukuran presence of oil and gas as well as the size of the oil and gas content
besarnya kandungan migas diperut bumi, di lokasi perusahaan- within the earth at the locations where the companies operate,
perusahaan tersebut beroperasi, yaitu di wilayah kerja masing- namely in each operational area, on land, offshore (marine) as well as
masing, baik di daratan, lepas pantai (marine) maupun transisi antara in transition area between land and shoreline.
daratan dan pesisir pantai.
Rincian jasa yang diberikan dalam lini bisnis ini adalah: Details of the services provided in this business line are:
1. Geo Data Acquisition Land (GDL): Seismic Data Acquisition Land 1. Geo Data Acquisition Land (GDL): Seismic Data Acquisition Land
Survey 3D and 2D, dan Seismic Design, Navigation and Non Seismic Survey 3D and 2D, and Seismic Design, Navigation and Non Seismic
(Land Survey, Geodetic Control Point, Rig and Wellsite Positioning, (Land Survey, Geodetic Control Point, Rig and Wellsite Positioning,
Road and Pipeline Routing, Magnetotelluric, Microgravity). Road and Pipeline Routing, Magnetotelluric, Microgravity
2. Geo Data Acquisition TZ & Marine (GDM): Seismic Data Acquisition 2. Geo Data Acquisition TZ & Marine (GDM): Seismic Data Acquisition
Transition Zone and Marine Survey, Seismic Design, Marine Transition Zone and Marine Survey, Seismic Design, Marine
Survey, Geodetic Control Point, Rig and Wellsite Positioning, Road Survey, Geodetic Control Point, Rig and Wellsite Positioning, Road
and Pipeline Routing, Magnetotelluric, Microgravity. and Pipeline Routing, Magnetotelluric, Microgravity
3. Geo Data Processing (GDP): Seismic Data Processing 2D/3D (Land, 3. Geo Data Processing (GDP): Seismic Data Processing 2D/3D (Land,
Marine, TZ), quantify seismic amplitude information, lithology, Marine, TZ), quantify seismic amplitude information, lithology,
Petrophysical properties of reservoirs, Geology Geophysics & Petrophysical properties of reservoirs, Geology Geophysics &
Reservoir (Seismic Interpretation and Geological Modelling, Reservoir (Seismic Interpretation and Geological Modelling,
2D/3D Depth Imaging, AVO, Petrophysics Analysis, Reservoir 2D/3D Depth Imaging, AVO, Petrophysics Analysis, Reservoir
Simulation). Simulation)
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Secara umum proses jasa ini digambarkan sebagai berikut: In general, this service process is described as follows:
STUDI GEOLOGI STUDI SEISMIK PROSES AKUISISI DATA PENGOLAHAN INTERPRESTASI
Geological Studies Seismic Studies Data Acquisition Process Processing Interpretation
DESAIN SEISMIK
Seismic Design
OPERASIONAL
KAPAL INTERPRESTASI
TOPOGRAFI & Vessel Operation SEISMIK & PROSES
STUDI GEOLOGI DESAIN SEISMIK NAVIGASI PENGOLAHAN DATA
GGR
Geological Studies Seismic Design Topography & Data Processing
Seismic Interpretation
Navigation NON SEISMIK & GGR Process
Non Seismic
SEISMIK PASIF
Passive Seismic
STUDI & DESAIN GEOLOGI PERALATAN GEOFISIKA
Geological Studies & Design Geophysical Equipment
PERANGKAT LUNAK
Software
Di jasa akuisisi seismik darat, sebanyak 2 (dua) proyek 3D Seismic In the seismic land acquisition services, 2 (two) 3D Seismic Land
Land diselesaikan pada tahun 2023, dengan lokasi proyek di Pulau projects were completed in 2023, with project locations on Sumatra
Sumatera (3D Hitam, 3D South Petapahan) dan 2 (dua) proyek carry Island (3D Hitam, 3D South Petapahan) and 2 (two) carry forward
forward ke tahun 2024 berlokasi di Pulau Sumatera (3D Balam) dan di projects to 2024 located on Sumatra Island (3D Balam) and in
Karawang, Jawa Barat (3D Kepuh). Sedangkan untuk pekerjaan akuisisi Karawang, West Java (3D Kepuh). Meanwhile, for seismic marine
seismik laut di tahun 2023, yakni pekerjaan di 3D Seismik Transisi di acquisition work in 2023, namely work on 3D Seismic Transition in
Papua (Petrogas). Papua (Petrogas).
Kapasitas dan Volume Produksi
Production Capacity and Vilume
Produksi/Kapasitas
Satuan Production/Capacity
Alat Penyelidikan Seismik Seismic Acquisition Equipment
Unit
2023 2022
Seismic Data Capacity Seismic Data Capacity
Seismic Data Acquisition Land Crew 4 4 Seismic Data Acquisition Land
Seismic Data Acquisition TZ Crew 1 1 Seismic Data Acquisition TZ
Seismic Data Acquisition Marine Crew 1 1 Seismic Data Acquisition Marine
Seismic Data Acquisition Seismic Data Acquisition
2D Data Collection Km 0 1.478 2D Data Collection
3D Data Collection Kmsq 767 335 3D Data Collection
2D Data Processing Km 2.178 7.314 2D Data Processing
3D Data Processing Kmsq 1.054 1.859 3D Data Processing
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Kontribusi Pendapatan Per Bisnis Jasa Penyelidikan dan Pengolahan Data Seismik
Income Contribution per Business Seismic Data Investigation and Processing Services
dalam % | in %
11,5%
4,8%
GDL
30,3% 2022 58,2% 28,2%
2023 67,0%
GDM
GDP
D. Engineering Procurement & Construction and Operation D. Engineering Procurement & Construction and Operation
Maintenance (EPC-OM) Maintenance (EPC-OM)
Jasa perawatan lapangan yang sudah berproduksi, antara lain Operationally ongoing, field maintenance services, among others
dilakukan dengan operation & maintenance (O&M) terhadap are carried out by conducting operation & maintenance (O&M) on
jaringan pipa yang sudah ada atau bahkan membangun pipa-pipa existing pipelines or even building and carry out the maintenance
baru dan merawatnya. Sedangkan untuk engineering, procurement, of new pipes and maintaining them. Meanwhile, for engineering,
& construction (EPC), berkaitan dengan tangki, pipeline, platform procurement & construction (EPC), relating to tanks, pipelines,
offshore dan onshore. offshore and onshore platforms.
Pada tahun 2023, pendapatan lini bisnis EPC-OM mencapai Rp720 In 2023, revenue of the EPC-OM business line reached Rp720 billion.
miliar. Dibandingkan tahun 2022 yang sebesar Rp612 miliar, terjadi Compared to 2022 which amounted to IDR 612 billion, there was an
kenaikan 18%. Kenaikan ini dipengaruhi oleh adanya serapan kontrak increase of 18%. This increase was influenced by the absorption of
untuk pekerjaan perawatan fasilitas penyalur minyak wilayah di contracts for maintenance work on regional oil distribution facilities
Sumatera, serta perawatan fasilitas di wilayah Jawa dan Kalimantan. in Sumatra, as well as maintenance of facilities in the Java and
Sedangkan untuk pekerjaan di EPC, antara lain yakni pekerjaan di Kalimantan regions. Meanwhile, work in EPC includes work in the
wilayah Sumatera, penyisipan main oil line di wilayah Jawa, pekerjaan Sumatra region, main oil line insertion in the Java region, Submarine
Submarine Pipe Line (SPL) di Jawa Barat dan lain-lain. Pipe Line (SPL) work in West Java and others.
Pendapatan Unit Bisnis OM EPC Tahun 2021–2023
Revenue of the OM EPC Business Unit in 2021–2023
miliar Rupiah | billion Rupiah
720
616 612
2021 2022 2023
Profitabilitas Profitability
Pada tahun 2023, total pendapatan yang dibukukan oleh segmen Compared to 2022, which amounted to Rp4.0 trillion, there was an
usaha jasa hulu migas terintegrasi mencapai Rp4,3 triliun. increase of 5%. This increase is in line with revenue growth, especially
Dibandingkan tahun 2022 yang sebesar Rp4,0 triliun, terjadi kenaikan in the oil field services and EPC-OM businesses. Furthermore, the
5%. Kenaikan ini seiring dengan pertumbuhan pendapatan terutama cost of revenue that must be incurred by the Company in the financial
pada bisnis oil field services dan EPC-OM. Sedangkan beban pokok year amounted to Rp3.9 trillion, an increase of 0.2% compared to the
pendapatan yang harus dikeluarkan oleh Perseroan pada tahun buku previous year, which amounted to Rp3.8 trillion.
adalah Rp3,9 triliun, naik 0,2% dibandingkan tahun sebelumnya yang
sebesar Rp3,8 triliun.
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Hingga berakhirnya tahun buku 2023, laba tahun berjalan segmen As of the end of the 2023 financial year, profit for the year of the
usaha jasa hulu migas tercatat mencapai Rp67,0 miliar. Dibandingkan upstream oil and gas services business segment was recorded at
tahun 2022 yang sebesar Rp16,8 miliar, terjadi kenaikan 299,8%. Rp67.0 billion. Compared to 2022, which amounted to Rp16.8 billion,
there was an increase of 299.8%.
Rincian kinerja profitabilitas disampaikan melalui tabel di bawah ini. Details of profitability performance are presented in the following
table.
Kinerja Keuangan dan Profitabilitas Segmen Jasa Hulu Migas Terintegrasi
Financial Performance and Profitability of the Integrated Upstream Oil and Gas Services Segment
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase Integrated Upstream Oil and Gas
Jasa Hulu Migas Terintegrasi Selisih
Percentage Services
Difference
(%)
(1) (2) (3=1-2) (3:2)
Laporan Laba (Rugi) Statement of Profit or Loss
Pendapatan 4.257.537 4.034.631 222.906 5,5 Revenues
Pendapatan eksternal 4.225.808 3.986.489 239.319 6,0 External revenues
Pendapatan antarsegmen 31.729 48.142 (16.413) (34,1) Inter-segment revenues
Beban Pokok Pendapatan (3.856.178) (3.814.096) (42.082) 1,1 Total Cost of Revenues
Laba Kotor 401.359 220.535 180.824 82,0 Gross Profit
Beban Penjualan (4.522) (3.798) (724) 19,1 Sales Expenses
Beban Umum dan Administrasi (306.428) (240.500) (65.928) 27,4 General and Administrative Expenses
Penghasilan Bunga 55.851 22.290 33.561 150,6 Interest Income
Beban Keuangan (73.770) (71.190) (2.580) 3,6 Finansial Expenses
Lain-lain – Neto 26.805 86.532 (59.727) (69,0) Others – Net
Laba Sebelum Pajak Final dan Pajak 99.295 13.869 85.426 615,9 Profit Before Final Tax and Income Tax
Penghasilan
Beban Pajak Final (12.196) (12.020) (176) 1,5 Final Tax Expenses
Laba Sebelum Pajak Penghasilan 87.099 1.849 85.250 4.610,6 Profit Before Income Tax
Beban pajak penghasilan (20.083) 14.914 (34.997) (234,7) Income tax expenses
Laba Tahun Berjalan 67.016 16.763 50.253 299,8 Profit for the Year
Penghasilan komprehensif lain (15.242) 15.409 (30.651) (198,9) Other comprehensive income
Total Laba Komprehensif Tahun 51.774 32.172 19.602 60,9 Total Comprehensive Profit for the Year
Berjalan
Informasi-informasi Lain Other Information
Total Aset 7.055.508 6.543.854 511.654 7,8 Total Assets
Total Liabilitas 2.552.298 2.332.632 219.666 9,4 Total Liabilities
Ekuitas – Neto 4.503.210 4.211.222 291.988 6,9 Equity – Net
Penyusutan dan Amortisasi (221.966) (278.413) 56.447 (20,3) Depreciation and Amortization
Penambahan Aset Tetap 177.850 117.829 60.021 50,9 Additional Fixed Assets
SEGMEN JASA PENUNJANG MIGAS OIL AND GAS SUPPORTING SERVICES SEGMENT
Segmen jasa penunjang migas dikelola oleh 4 (empat) entitas The oil and gas supporting services segment is managed by the
anak Perseroan: PT Sigma Cipta Utama (SCU), PT Patra Nusa Data Company’s 4 (four) subsidiaries: PT Sigma Cipta Utama (SCU),
(PND), PT Elnusa Fabrikasi dan Konstruksi (EFK) dan PT Elnusa Trans PT Patra Nusa Data (PND), PT Elnusa Fabrikasi dan Konstruksi
Samudera. Rincian kinerjanya diuraikan di bawah ini. (EFK), and PT Elnusa Trans Samudera. The performance details are
outlined below.
Kinerja Operasi dan Produksi Operation and Production Performance
PT Sigma Cipta Utama (SCU) PT Sigma Cipta Utama (SCU)
Lini bisnis SCU adalah penyedia jasa bidang pengelolaan data. Sebagai The SCU business line is a provider of data management services. As
penunjang industri migas, Perseroan memegang peranan penting support for the oil and gas industry, the Company has an important
dalam pengelolaan dan pelestarian hasil eksplorasi serta produksi role in the management and preservation of exploration and
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sumur-sumur perminyakan dan gas bumi. Data-data lama dalam production results from oil and natural gas wells. Old data in the form
bentuk dokumen kertas dapat ditransfer ke bentuk digital, sehingga of paper documents can be transferred to digital form, allowing it
dapat diolah kembali. Layanan ini sejalan dengan salah satu layanan to be reprocessed. This service is in line with one of the Company’s
Perseroan, yaitu jasa pemindaian dokumen. Perseroan juga memiliki services, namely document scanning services. The Company also
kemampuan dan fasilitas untuk melakukan pemeliharaan, pelestarian has the capability and facilities to maintain, preserve, and re-identify
dan re-identifikasi geological sample. geological samples.
Di bidang Teknologi Informasi dan Komunikasi (Information In the oil and gas sector Information and Communication Technology
Communication Technology/ICT) sektor industri migas, Perseroan (ICT) field, the Company offers these services for oil and gas exploration
menawarkan jasa tersebut untuk kegiatan eksplorasi dan eksploitasi and exploitation activities. Not limited to personnel communications,
migas. Tidak terbatas untuk komunikasi personel, tetapi juga data but also for data and tracking of assets and personnel, as well as Radio
dan pelacakan (tracking) aset dan personal, serta Radio Frequency Frequency Identification (RFiD).
Identification (RFiD).
Di wilayah terpencil dan remote area, komunikasi radio menjadi pilihan In remote areas, radio communication is the best choice; and the
terbaik. Untuk kebutuhan tersebut, Perseroan juga memberikan jasa Company is able to provide communication services with radio wave
penyediaan dan pelayanan komunikasi dengan frekuensi gelombang frequencies (Radio Trunking, Broadband Communication, Wireless
radio (Radio Trunking, Broadband Communication, Wireless Data Data Communication), provision of IT and Automation services, sensor
Communication), jasa penyediaan perangkat IT dan automation, and tracking services for assets and human/ personnel, including
sensor dan pelacak untuk aset maupun personel, termasuk jasa building services/customized software related to these needs (Control
membangun perangkat lunak terkait keperluan tersebut (Control Equipment Monitoring, Vessel Tracking Monitoring System, Fuel
Equipment Monitoring, Vessel Tracking Monitoring System, Fuel Monitoring, GPS Tracking, Inventory and Tagging with RFID).
Monitoring, GPS Tracking, Inventory dan Tagging dengan RFID).
Selain itu, SCU juga memberikan Jasa layanan ICT lain, yang meliputi: In addition, SCU also provides other ICT services, including Data Center
Data Center & Disaster Recovery Services, IT Solution, IT Service & Disaster Recovery Services, IT Solution, IT Service Management
Management (ITSM), Knowledge Management System (KMS), HWU (ITSM), Knowledge Management System (KMS), HWU (Hydroulic
(Hydraulic Workover Unit) Monitoring System, Smart Building, dan Workover Unit) Monitoring System, Smart Building, and others.
sebagainya.
Proses Usaha ICT
ICT Business Process
DEFINISI DESAIN SISTEM PEMROGRAMAN UJI KELAYAKAN DELIVERY PEMELIHARAAN
KEBUTUHAN Design System Programming Feasibility Test KEPADA Maintenance
PENGGUNA KONSUMEN
User Requirement Delivery to
Definition Consumer
UMPAN BALIK
Feedback
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Proses Usaha Automation
Automation Business Process
Local Wellhead Control System
Wireless Telco
Network
Central Cotrol
GPRS/3G Room
UNO 1150GH Base Station
FPM-8151H DIN-rail PC
Industrial Stainless with 2 x LAN,
Monitor 3 x COM
ADAM-4117
8 ch Analog Input
GPRS Modem GPRS Modem
Oil FIeld Drilling Monitoring System
Voltage Regulator Current Sensor Total Automation System
Pada tahun 2023, lini bisnis yang dikelola PT Sigma Cipta Utama In 2023, the business line managed by PT Sigma Cipta Utama
menghasilkan pendapatan sebesar Rp426 miliar, naik 9% dibandingkan generated Rp426 billion in revenue, an increase of 9% compared
tahun 2022 yang sebesar Rp389 miliar. Pertumbuhan pendapatan ini to 2022, which amounted to Rp389 billion. Th revenue growth was
sebagian besar dikontribusikan dari sinergi Pertamina Group, melalui largely contributed by Pertamina Group synergies, through the
implementasi SK 038. implementation of SK 038.
Secara proporsi, kenaikan pendapatan tersebut dikarenakan adanya In proportion, the increase in revenue is due to the contribution
kontribusi dari unit bisnis Information Management Solution (IMS) from the Information Management Solution (IMS) business unit,
yang pada tahun 2023 mencapai 24%. Sementara pada tahun 2022 which reached 24% in 2023, compared to 16% in 2022. The largest
sebesar 16%. Kontribusi terbesar pendapatan dari unit bisnis ini contribution to revenue from this business unit is information and
adalah jasa solusi manajemen informasi dan komunikasi. communication management solution services.
Kontributor kedua terbesar berasal dari unit bisnis geodata, yakni The second largest contributor was from the geodata business unit,
21%, dari tahun sebelumnya yang 19%. Penyumbang terbesar namely by 21%, from 19% the previous year. The biggest contributor
pencapaian tersebut berasal dari layanan data fisik dan digital untuk to this achievement is derived from physical and digital data services
data subsurface migas. Sementara unit bisnis warehouse & geodata for oil and gas subsurface data. Furthermore, the warehouse &
juga mengalami pertumbuhan dari sisi pendapatan yang cukup baik, geodata business unit also experienced quite good growth in terms
meski dari sisi proporsinya terhadap pendapatan bergerak dalam of revenue, although in terms of its proportion to revenue it moved
kisaran angka yang landai. in a sloping range.
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Kontribusi Pendapatan Per Bisnis Unit
Revenue Contribution per Business Unit
dalam % | in %
16% 20% 24% 19%
Warehouse
2022 2023 ICT
19%
GeoData
21%
36% IMS
45%
Sementara okupansi produksi jasa layanan warehouse, kinerjanya Meanwhile, the performance for production occupancy of warehouse
disampaikan melalui tabel di bawah ini. services is presented in the following table.
Kapasitas Okupansi
Satuan Capacity Accupancy
Pengelolaan Data Fisik Management of Physical Data
Unit
2023 2022 2023 2022
Tape Storage M2 414 414 414 414 Tape Storage
Reel 210.000 210.000 151.846 151.846
Catridge Room M2 427 427 427 427 Catridge Room
Catridge 340.154 340.154 330.154 330.154
Document Storage M2 6.530 6.530 6.530 427 Document Storage
Box 484.190 484.190 447.236 447.236
Core Storage M2 1.797 1.797 1.797 1.797 Core Storage
Box 98.965 98.965 98.965 98.965
General Storage M3 41.013 41.013 43.658 34.674 General Storage
M2 13.127 13.127 6.051 11.878
Volume penjualan jasa pengelolaan alih media (remastering) pada The following is the sales volume of media transfer management
jasa layanan warehouse adalah sebagai berikut. (remastering) services in warehouse services.
Volume Penjualan
Satuan Sales Volume
Warehouse Alih Media Data Warehouse Remastering
Unit
2023 2022
Scanner Page 640.174 2.952.653 Scanner
Remastering Tape Magnetic Reel 2.135 922 Remastering Tape Magnetic
Remastering Catridge CTR 4.729 1.522 Remastering Catridge
Digitalisasi Log Meter 28.380 32.844 Digitalisasi Log
Radiography Sheet 6.450 6.000 Radiography
Penjualan jasa layanan Information Communication Technology (ICT) Sales of Information Communication Technology (ICT) services are
dipaparkan melalui tabel di bawah. presented in the following table.
Volume Penjualan
Layanan Information Communication Satuan Sales Volume Information Communication Technology
Technology Unit Services
2023 2022
Radio Telecommunication Unit 1.612 3.168 Radio Telecommunication
Vessel Tracking Management System Vessel 59 95 Vessel Tracking Management System
GPS Unit 572 530 GPS
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PT Elnusa Fabrikasi dan Konstruksi (EFK) PT Elnusa Fabrikasi dan Konstruksi (EFK)
Bidang usaha yang dikelola oleh EFK adalah sebagai berikut: The following are the business fields managed by EFK:
– Fabrikasi dan Pengadaan Peralatan Migas – Fabrication and Procurement of Oil and Gas Equipment
– Niaga OCTG sebagai penyedia pipa OCTG selaku pabrikan – Niaga OCTG as a provider of OCTG pipes as a manufacturer
(Trading) (Trading)
– Penguliran Pipa OCTG (Threading) – OCTG Pipe Threading
– Jasa Konstruksi besar (EPC) – Large Construction Services (EPC)
– Jasa Perbaikan Peralatan Migas (Maintenance Services) – Oil and Gas Equipment Maintenance Services
– Layanan jasa desain, engineering, pengawasan, dan pelaksanaan – Design, engineering, supervision and construction implementation
konstruksi services
Proses kegiatan usaha jasa OCTG digambarkan sepeti pada skema di The process of OCTG service business activities is described as in the
bawah ini. following chart.
IMPOR PIPA CASING PROSES PENGULIRAN PENJUALAN
OCTG Threading Process (PERDAGANGAN PIPA)
Import OCTG Casing Pipe Pipe Trading
Pada tahun 2023, lini bisnis yang dikelola PT Elnusa Fabrikasi dan In 2023, the line of business managed by PT Elnusa Fabrikasi and
Konstruksi menghasilkan pendapatan mencapai Rp834,6 miliar, Konstruksi generated Rp834.6 billion in revenue, growing by 89%
tumbuh 89% dibandingkan tahun 2022 yang sebesar Rp441,9 miliar. compared to 2022, which amounted to Rp441.9 billion. The driver
Pendorongnya adalah perolehan proyek baru di luar carry over dari was the acquisition of new projects outside of the carry-over from
tahun sebelumnya. the previous year.
Dari sisi produksi jasa ulir, pencapaian kinerja operasi pada tahun In terms of thread service production, the following are the
buku adalah sebagai berikut: operational performance achievements in the financial year:
Produksi Jasa Ulir
Threading Services Production
Volume Penjualan
Satuan Sales Volume
Jenis Pekerjaan Warehouse Remastering
Unit
2023 2022
Threading OCTG MT 8.268 3.648 Threading OCTG
Trade OCTG MT 131 – Trade OCTG
Trade & Threading OCTG MT 3.785 4.802 Trade & Threading OCTG
Thread & GRE/PE Lining OCTG MT 163 267 Thread & GRE/PE Lining OCTG
Thread & Welding MT – 431 Thread & Welding
PT Patra Nusa Data (PND) PT Patra Nusa Data (PND)
PND merupakan mitra utama Pertamina Upstream Data Center PND is the main partner of Pertamina Upstream Data Center (PUDC)–
(PUDC)–UTC dalam mengelola data migas milik negara. Cakupan UTC in managing state-owned oil and gas data. The scope of work
lingkup kerja yaitu mengumpulkan, mengelola, menyimpan dan includes collecting, managing, storing, and disseminating data related
memasyarakatkan data terkait wilayah kerja migas. to oil and gas work areas.
Jasa yang disediakan PND secara garis besar dikelompokkan ke dalam In general, the services provided by PND are grouped into 2 (two)
2 (dua) kategori: categories:
1. Jasa Geo Data. PND bertindak sebagai mitra utama Pertamina 1. Geo Data Services. PND acts as the main partner of Pertamina
Upstream Data Center (PUDC)–UTC untuk melakukan Upstream Data Center (PUDC) - UTC to manage oil and gas data
pengelolaan data migas dan pemasyarakatan data, baik migas and disseminate data, both conventional and non-conventional
konvensional maupun non konvensional (Coal Bed Methane-CBM oil and gas (Coal Bed Methane-CBM and Shale Gas).
dan Shale Gas).
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2. Jasa Geo IT. Meliputi IT Data Management untuk solusi 2. Geo IT Services. Covering IT Data Management for subsurface
Pengelolaan Data subsurface berupa data Fisik, Alih Media (scan, Data Management solutions in the form of Physical data, Media
digitasi, vektorisasi, re-drawing, re-mapping) dan Penataan Data Transfer (scanning, digitization, vectorization, re-drawing,
Digital dengan menggunakan perangkat lunak utama INAMETA re- mapping) and Digital Data Management using the main
Plus/Enterprise dan INAMETA Platinum. software INAMETA Plus/Enterprise and INAMETA Platinum.
Realisasi Produksi
Production Realization
Volume Penjualan
Jenis Pekerjaan Satuan Sales Volume
Type of Work Unit
2023 2022
Data Collecting (kumulatif) Seismic 2D (Post Stack) Line 60.876 56.999
Data Collecting (cumulative) Seismic 2D (Field Data) Line 24.125 23.299
Seismic 3D Area 214 172
Well Well 28.774 23.168
Data Remastering (kumulatif) Seismic Vektorisasi Sheet 57.905 57.905
Data Remastering (cumulative) Master Log Well 2.914 2.882
GGR Report 12.968 12.788
Map Sheet 38.324 38.090
Supporting Document Sheet 3.640 3.329
Catatan:
• Jumlah data collecting, data remastering prospect evaluation & data enhancement yang disajikan adalah kumulatif dari tahun ke tahun.
• Merujuk pada lingkup pengelolaan data antara PUDC dengan PND, maka kegiatan pekerjaan prospect evaluation, study, dan data enhancement sudah tidak dilakukan.
• Pekerjaan master log tidak dilakukan lagi karena tidak termasuk dalam lingkup kontrak dengan Pertamina.
Remarks:
• The amount of data collecting, data remastering prospect evaluation & data enhancement, presented is cumulative from year to year.
• Referring to the scope of data management between PUDC and PND, the prospect evaluation, study, and data enhancement work activities have not been carried out.
• Master log work is no longer carried out because it is not included in the scope of the contract with Pertamina.
Dari sisi pelayanan data kepada pelanggan, perbandingan kinerja From the aspect of data services to customers, the comparative
operasi tahun 2023 dan 2022 untuk bisnis Geo Data adalah sebagai operational performance between the years 2023 and 2022 for the
berikut: Geo Data business is presented in the following table:
Satuan
Jenis Data 2023 2022 Type of Data
Unit
3D Poststack Data Files 4.911 510 3D Poststack Data
3D Angle Stack Data Files 19 593 3D Angle Stack Data
2D Poststack Data Files 4.820 44.695 2D Poststack Data
2D Angle Stack Data Files – 11 2D Angle Stack Data
Well Log Files 10.975 14.230 Well Log
Well Report Files 9.862 14.055 Well Report
Report Files 6.670 19.067 Report
2D Field Data Files 13.590 17.955 2D Field Data
2D Navigation Files 3.864 7.666 2D Navigation
Velocity Files 198 232 Velocity
Inversi Files – 31 Inversi
Bundle All Data Files 1.226 165.441 Bundle All Data
Supp Doc Files 1.912 7.687 Supp Doc
Sample Well Bags 55 593 Sample Well
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Volume produksi jasa Geo IT tahun 2023 dan 2022 dapat disajikan The production volume of Geo IT services in 2023 and 2022 can be
sebagai berikut: presented as follows:
Kapasitas/Volume
Satuan Capacity/Volume
Jenis Pekerjaan Type of Work
Unit
2023 2022
Technical Oil & Gas Data Management Services Proyek 1 1 Technical Oil & Gas Data Management Services
Advance Well Data Management Solution Proyek 1 1 Advance Well Data Management Solution
PT Elnusa Trans Samudera (ETSA) PT Elnusa Trans Samudera (ETSA)
ETSA merupakan entitas anak Perseroan yang didirikan pada ETSA is a subsidiary of the Company, which was established on
8 November 2013 dan fokus pada penyediaan jasa marine & November 8, 2013, and focuses on providing marine & offshore
offshore support vessel. Sejak pendiriannya, ETSA telah berhasil support vessel services. Since its establishment, ETSA has successfully
mengoperasikan seluruh armada milik PT Elnusa Tbk yang terdiri dari operated the entire fleet of PT Elnusa Tbk consisting of Landing Craft
Landing Craft Tank (LCT), Work Barge, dan Accommodation Work Tank (LCT), Work Barge, and Accommodation Work Barge (AWB) and
Barge (AWB) serta berhasil membangun armada baru pada tahun succeeded in building a new fleet in 2015, acquiring a seismic vessel
2015, mengakuisisi kapal seismik pada tahun 2016 dan AWB Offshore in 2016, and AWB Offshore in 2023, which is currently operating in the
pada tahun 2023 yang saat ini beroperasi di wilayah kerja Kalimantan. Kalimantan working area.
Selain menambah kepemilikan aset, ETSA juga telah menambah In addition to increasing asset ownership, ETSA has also increased
pengoperasian armada melalui skema strategic partnership dengan fleet operations through a strategic partnership scheme by starting
memulai penyediaan utility vessel pada tahun 2018. Kemudian, to provide utility vessels in 2018. Furthermore, providing small
penyediaan small marine services serta perolehan Izin Usaha marine services as well as obtaining a Dredging and Reclamation
Pengerukan dan Reklamasi (IUPR), serta penyediaan jasa pengerukan Business Permit (IUPR), as well as providing dredging services in 2019,
(dredging) pada tahun 2019, ekspansi pada proyek refurbishment expansion of the Single Buoy Mooring (SBM) refurbishment project
Single Buoy Mooring (SBM) tahun 2020, penyediaan Diving Support in 2020, provision of Diving Support Vessel (DSV) in 2021, and started
Vessel (DSV) pada tahun 2021 dan memulai penyediaan manpower providing manpower services in 2022.
services pada tahun 2022.
Pada tahun 2023, ETSA terus tumbuh. Pengoperasian kapal mencapai In 2023, ETSA continues to. Ship operations reached 98 vessels,
98 unit kapal yang ditempuh melalui penyediaan kapal-kapal which was achieved through the provision of seismic project support
pendukung proyek seismik, penambahan penyediaan kapal small vessels, additional provision of small marine and dredging vessels. In
marine dan dredging. Dalam kurun waktu 6 (enam) tahun terakhir, the last 6 (six) years, the number of ships operated by ETSA has grown
jumlah kapal yang dioperasikan ETSA tumbuh secara konsisten. consistently.
Jumlah Operasi Kapal ETSA
Number of ETSA Ship Operations
unit | units
98
64
44
35 38
16
2018 2019 2020 2021 2022 2023
Seiring dengan semakin bertambahnya portofolio penyediaan kapal, As the ship supply portfolio continues to expand, ETSA has mapped its
secara keseluruhan ETSA memetakan kompetensi dan kapabilitasnya competencies and capabilities comprehensively in the supply of ships
dalam penyediaan kapal dan jasa sebagai berikut: and services as follows:
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Kapal Pendukung Multipurpose
Pipelay & Cable Working Barges
Installation
Kapal Seismic Support Vessel
Survey
Kapal dan Jasa Kapal dan Jasa SBM
Pekerjaan Salvage
Kapal Kapal dan Jasa
Pendukung ASR Dredging
Kapal Pendukung Geophysical
DSV & SAT Diving & Geotechnical Support
Services Services
Pada tahun 2023, ETSA berhasil membukukan pendapatan sebesar In 2023, ETSA managed to record Rp461.5 billion in revenue, an
Rp461,5 miliar, naik 4,6% dibandingkan tahun sebelumnya yang increase of 4.6% compared to the previous year, which amounted to
sebesar Rp441,1 miliar serta pencapaian net profit di atas target. Rp441.1 billion and achieved a net profit that exceeded the target.
Membaiknya kinerja keuangan didukung oleh penambahan aset milik The improvement in financial performance was supported by the
serta penambahan armada yang dioperasikan. addition of owned assets and the addition of the fleet operated.
Dari sisi HSSE, ETSA berkomitmen untuk tetap mengedepankan aspek In terms of HSSE, ETSA is committed to continuing to prioritize the
Quality, Health, Safety, Security, and Environment (QHSSE) pada Quality, Health, Safety, Security and Environment (QHSSE) aspects
setiap kegiatan yang dilakukan dengan terus berupaya mengurangi in every activity carried out by continuing to seek to reduce the
terjadinya insiden. Inisiatif tersebut direalisasikan melalui penerapan occurrence of incidents. This initiative is realized through the
kebijakan, pedoman dan peningkatan kompetensi karyawan. ETSA implementation of policies, guidelines, and increasing employee
juga telah memiliki sertifikasi sistem manajemen, yaitu ISO 9001, competency. ETSA also has management system certification, namely
ISO 14001, dan ISO 45001. Dengan segala komitmen tersebut, pada ISO 9001, ISO 14001, and ISO 45001. With all these commitments,
tahun 2023, ETSA telah berhasil mempertahankan Total Recordable in 2023, ETSA has succeeded in maintaining the Total Recordable
Incident Rate (TRIR) tetap berada pada nilai 0. Incident Rate (TRIR) at 0.
Di samping upaya ETSA dalam meningkatkan portofolio bisnisnya In addition to ETSA’s efforts to increase its business portfolio in
pada jasa hulu migas, sepanjang tahun 2023, ETSA juga terus upstream oil and gas services, throughout 2023, ETSA also continued
menjajaki potensi pengembangan bisnis baru dalam rangka to explore the potential for developing new businesses to diversify its
melakukan diversifikasi bisnis ke jasa hilir migas maupun diversifikasi business into downstream oil and gas services, as well as diversifying
ke industri non oil & gas. Pengembangan bisnis baru tersebut tetap into non-oil & gas industries. The development of this new business
mempertimbangkan lingkup kapabilitas ETSA saat ini (adjacent to still considers the scope of ETSA’s current capabilities (adjacent to
the core). the core).
Profitabilitas Profitability
Pada tahun 2023, total pendapatan yang dibukukan oleh segmen In 2023, the total revenue booked by the oil and gas supporting
usaha jasa penunjang migas mencapai Rp1,8 triliun. Dibandingkan services business segment reached Rp1.8 trillion. Compared to
tahun 2022 yang sebesar Rp1,4 triliun, terjadi kenaikan 34,1%. Rp1.4 trillion in 2022, this represents a 34.1% increase. This increase
Kenaikan ini terjadi di seluruh bisnis jasa penunjang migas, baik di occurred in all oil and gas supporting services businesses, both in SCU,
SCU, PND, EFK maupun ETSA. Sedangkan beban pokok pendapatan PND, EFK and ETSA. Meanwhile, the cost of revenue incurred by the
yang harus dikeluarkan oleh Perseroan pada tahun buku adalah Company in the financial year was Rp1.6 trillion, an increase of 32.3%
Rp1,6 Triliun, naik 32,3% dibandingkan tahun sebelumnya yang compared to the previous year which amounted to Rp1.2 trillion.
sebesar Rp1,2 triliun.
Hingga berakhirnya tahun buku 2023, laba tahun berjalan segmen Until the end of the 2023 financial year, the profit for the year of the
usaha jasa penunjang migas tercatat mencapai Rp107,7 miliar. oil and gas supporting services business segment was recorded at
Dibandingkan tahun 2022 yang sebesar Rp52,1 miliar, terjadi Rp107.7 billion. Compared to 2022 which amounted to Rp52.1 billion,
kenaikan 106,4%. there was an increase of 106.4%.
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Rincian kinerja profitabilitas disampaikan melalui tabel di bawah ini. Details of profitability performance are presented in the table below.
Kinerja Keuangan dan Profitabilitas Segmen Jasa Penunjang Migas
Financial Performance and Profitability of Oil and Gas Support Services Segment
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Jasa Penunjang Migas Selisih Oil and Gas Support Services
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Laporan Laba (Rugi) Statement of Profit or Loss
Pendapatan 1.820.835 1.357.387 463.448 34,1 Revenues
Pendapatan eksternal 1.644.519 1.096.620 547.899 50,0 External revenues
Pendapatan antarsegmen 176.316 260.767 (84.451) (32,4) Inter-segment revenues
Beban Pokok Pendapatan (1.587.362) (1.200.253) (387.109) 32,3 Total Cost of Revenues
Laba Kotor 233.473 157.134 76.339 48,6 Gross Profit
Beban Penjualan (1.331) (671) (660) (98,4) Sales Expenses
Beban Umum dan Administrasi (84.016) (74.820) (9.196) 12,3 General and Administrative Expenses
Penghasilan Bunga 14.641 12.238 2.403 19,6 Interest Income
Beban Keuangan (16.374) (11.935) (4.439) 37,2 Finansial Expenses
Lain-lain – Neto (4.951) (9.095) 4.144 (45,6) Others – Net
Laba Sebelum Pajak Final dan Pajak 141.442 72.851 68.591 94,2 Profit Before Final Tax and Income Tax
Penghasilan
Beban Pajak Final (12.607) (8.854) (3.753) 42,4 Final Tax Expenses
Laba Sebelum Pajak Penghasilan 128.835 63.997 64.838 101,3 Profit Before Income Tax
Beban pajak penghasilan (21.170) (11.845) (9.325) 78,7 Income tax expenses
Laba Tahun Berjalan 107.665 52.152 55.513 106,4 Profit for the Year
Penghasilan komprehensif lain (1.499) 5.666 (7.165) (126,5) Other comprehensive income
Total Laba Komprehensif Tahun 106.166 57.818 48.348 83,6 Total Comprehensive Profit for the Year
Berjalan
Informasi-informasi Lain Other Information
Total Aset 1.511.198 1.416.919 94.279 6,7 Total Assets
Total Liabilitas 626.202 588.534 37.668 6,4 Total Liabilities
Ekuitas – Neto 884.996 828.386 56.610 6,8 Equity – Net
Penyusutan dan Amortisasi (94.270) (87.539) 6.731 7,7 Depreciation and Amortization
Penambahan Aset Tetap 133.128 57.369 75.759 132,1 Additional Fixed Assets
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Tinjauan Keuangan
Financial Review
STANDAR PENYAJIAN INFORMASI DAN INFORMATION REPORTING STANDARDS AND
KESESUAIAN TERHADAP STANDAR AKUNTANSI COMPLIANCE WITH FINANCIAL ACCOUNTING
KEUANGAN STANDARDS
The financial performance review of PT Elnusa Tbk (“Elnusa”,
Tinjauan kinerja keuangan PT Elnusa Tbk (“Elnusa”, “Perseroan”) “Company”) conveyed in this Annual Report refres to the Financial
yang disampaikan dalam Laporan tahunan ini mengacu pada Laporan Statements for the years ended December 31, 2023, and December
Keuangan untuk tahun yang berakhir pada 31 Desember 2023 dan 31, 2022, which have been audited by the Public Accounting Firm
31 Desember 2022 yang telah diaudit oleh Kantor Akuntan Publik Purwantono, Sungkoro & Surja (member firm of Ernst & Young Global
KAP Purwantono, Sungkoro & Surja (anggota firma Ernst & Young Limited) with the opinion that the accompanying financial statements
Global Limited) dengan pendapat laporan keuangan konsolidasian present fairly, in all material respects, the consolidated financial
menyajikan secara wajar, dalam semua hal yang material, posisi positions of the Group as of December 31, 2023, and its consolidated
keuangan konsolidasian Grup tanggal 31 Desember 2023, serta kinerja financial performance and cash flows for the year then ended, in
keuangan dan arus kas konsolidasiannya untuk tahun yang berakhir accordance with Indonesian Financial Accounting Standards.
pada tanggal tersebut, sesuai dengan standar akuntansi keuangan di
Indonesia.
Posisi Keuangan Konsolidasian
Consolidated Financial Position
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Aset Assets
Aset Lancar 6.106.301 5.287.016 819.285 15,5 Current Assets
Aset Tidak Lancar 3.495.181 3.549.073 (53,892) (1,5) Non-Current Assets
Jumlah Aset 9.601.482 8.836.089 765.393 8,7 Total Assets
Liabilitas Liabilities
Liabilitas Jangka Pendek 4.234.123 3.561.178 672.945 18,9 Short-Term Liabilities
Liabilitas Jangka Panjang 951.291 1.157.700 (206.409) (17,8) Long-Term Liabilities
Jumlah Liabilitas 5.185.414 4.718.878 466.536 9,9 Total Liabilities
Utang Berbunga 171.231 128.258 42.973 33,5 Interest Bearing Debt
Ekuitas 4.416.068 4.117.211 298.857 7,3 Equity
Modal Kerja – Neto 1.872.178 1.725.838 146.340 8,5 Working Capital – Net
ASSETS
ASET In the 2023 financial year, Elnusa recorded assets reaching Rp9.6
Pada tahun buku 2023, Elnusa membukukan aset mencapai Rp9,6 trillion, an increase of 8.7% compared to 2022, which amounted to
trilliun, naik 8,7% dibandingkan tahun 2022 yang sebesar Rp8,8 Rp8.8 trillion. The increase in assets was due to an increase in cash
triliun. Kenaikan aset disebabkan oleh meningkatnya kas dan setara and cash equivalents, trade receivables, inventories, and fixed assets.
kas, piutang usaha, persediaan, dan aset tetap.
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Aset Lancar
Current Assets
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Kas dan Setara Kas 2.077.725 1.656.975 420.750 25,4 Cash and Cash Equivalents
Piutang Usaha – Neto 3.011.104 2.919.355 91.749 3,1 Accounts Receivable – Net
Aset Keuangan Lancar Lainnya – Neto 39.478 103.538 (64.060) (61,9) Other Current Financial Assets – Net
Persediaan – Neto 452.691 429.814 22.877 5,3 Inventories – Net
Uang Muka 43.759 24.177 19.582 81,0 Advance Payment
Pajak Dibayar di Muka 406.888 93.323 313.565 336,0 Prepaid Taxes
Beban Dibayar di Muka 74.656 59.834 14.822 24,8 Prepaid Expenses
Jumlah Aset Lancar 6.106.301 5.287.016 819.285 15,5 Total Current Assets
The Company’s current assets in 2023 was recorded at Rp6.1 trillion.
Aset lancar Perseroan pada tahun 2023 tercatat mencapai Rp6,1 Compared to Rp5.3 trillion in 2022, there was an increase of 15.5%.
trilliun. Dibandingkan tahun 2022 yang sebesar Rp5,3 triliun, terjadi The increase in current assets was mainly influenced by the increase
kenaikan 15,5%. Kenaikan aset lancar terutama dipengaruhi oleh in cash and cash equivalents, accounts receivables, and inventories.
meningkatnya kas dan setara kas, piutang usaha dan persediaan. This is in line with increasing revenue and acceleration in the
Hal ini seiring dengan peningkatan revenue dan percepatan collection period.
collection period.
Kas dan Setara Kas
Cash and Cash Equivalents
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Kas 1.050 1.287 (237) (18,4) Cash
Bank Bank
Rupiah 1.277.478 1.231.358 46.120 3,7 Rupiah
Dolar Amerika Serikat 99.197 199.330 (100.133) (50,2) United States Dollar
Dolar Singapura Singapore Dolar
Jumlah Kas pada Bank 1.376.675 1.430.688 (54.013) (3,8) Total Cash in Bank
Call Deposit dan Deposito Berjangka Call Deposit and Time Deposits
Rupiah 700.000 225.000 475.000 211,1 Rupiah
Jumlah Call Deposit dan Deposito 700.000 225.000 475.000 211,1 Total Call Deposits and Time
Deposits
Jumlah Kas dan Setara Kas 2.077.725 1.656.975 420.750 25,4 Total Cash and Cash Equivalents
The Company’s total cash and cash equivalents in 2023 reached Rp2.0
Jumlah kas dan setara kas Perseroan pada tahun 2023 mencapai Rp2,0 trillion. Compared to Rp1.7 trillion in 2022, there was an increase of
triliun. Dibandingkan tahun 2022 yang sebesar Rp1,7 triliun, terjadi 25.4%. The increase in cash and cash equivalents was mainly due to
kenaikan 25,4%. Kenaikan kas dan setara kas terutama disebabkan the acceleration of the collection period from 88 days in 2022 to 87
oleh percepatan collection period dari 88 hari di tahun 2022 menjadi days in 2023.
87 hari di tahun 2023.
188 PT ELNUSA Tbk Laporan Tahunan 2023
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Piutang Usaha
Account Receivables
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Difakturkan 994.942 902.358 92.584 10,3 Billed
Belum Difakturkan 2.213.911 2.229.619 (15.708) (0,7) Unbilled
Jumlah Piutang Usaha 3.208.853 3.131.977 76.876 2,5 Total Trade Receivables
Cadangan Kerugian Penurunan Nilai (197.749) (212.622) 14.873 (7,0) Allowance for Impairment
Jumlah Piutang Usaha Neto 3.011.104 2.919.355 91.749 3,1 Total Account Receivables – Net
Total Piutang Usaha Perseroan pada tahun 2023 mencapai Rp3,0 The Company’s total account receivables in 2023 reached Rp3.0
triliun. Dibandingkan tahun 2022 yang sebesar Rp2,9 triliun, terjadi trillion. Compared to Rp2.9 trillion in 2022, there was an increase
kenaikan 3,1%. Kenaikan disebabkan oleh peningkatan aktivitas di of 3.1%. The increase was due to increased activity in 2023 which
tahun 2023 yang mengakibatkan pertumbuhan revenue dari tahun resulted in revenue growth from the previous year.
sebelumnya.
Aset Tidak Lancar
Non-Current Assets
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Aset Keuangan Tidak Lancar Lainnya 379.502 410.919 (31.417) (7,6) Other Non-Current Financial Assets
Pajak Dibayar di Muka – Bagian Tidak 606.051 607.579 (1.528) (03) Prepaid Taxes – Non-Current Portion
Lancar
Aset Pajak Tangguhan 129.282 129.824 (542) (0,4) Deferred Tax Assets
Penyertaan Saham – Neto 38.375 30.779 7.596 24,7 Share Subscription – Net
Uang Muka Bagian Tidak Lancar 37.074 31.750 5.324 16,8 Advances for Non-Current Portion
Aset Tetap – Neto 1.889.189 1.714.770 174.419 10,2 Fixed Assets – Net
Aset Hak Guna – Neto 335.995 544.437 (208.442) (38,3) Right of Use Assets – Net
Aset Tak Berwujud 6.637 8.098 (1.461) (18,0) Intangible Assets
Properti Investasi – Neto 50.961 51.049 (88) (0,2) Investment Properties – Net
Aset Lain-Lain 22.115 19.868 2.247 11,3 Other Assets
Jumlah Aset Tidak Lancar 3.495.181 3.549.073 (53.892) (1,5) Total Current Assets
Aset tidak lancar Perseroan pada tahun 2023 tercatat mencapai Rp3,5 The Company’s non-current assets in 2023 were posted at Rp3.5
triliun. Dibandingkan tahun 2022 yang sebesar Rp3,5 triliun, terjadi trillion. Compared to Rp3.5 trillion in 2022, there was a decrease
penurunan 1,5%. of 1.5%.
2023 Annual Report PT ELNUSA Tbk 189
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Aset Tetap
Fixed Assets
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Tanah 273.463 268.212 5.251 2,0 Land
Bangunan, Prasarana, dan Instalasi 169.177 157.006 12.171 7,8 Building, Infrastructure, and
Installation
Mesin dan Peralatan 368.945 350.817 18.128 5,2 Machinery and Equipment
Perabotan dan Perlengkapan Kantor 157 1.693 (1.536) (90,7) Office Furniture, Fixture, and
Equipment
Alat Transportasi 254.106 253.871 235 0,1 Transportation
Konstruksi Baja 653.348 532.468 120.880 22,7 Steel Construction
Aset dalam Penyelesaian (Mesin dan 185.470 161.311 24.159 15,0 Construction in Progress (Machinery
Peralatan) and Equipment)
Provisi Penurunan Nilai (15.477) (10.608) (4.869) 45,9 Allowance for Impairment
Nilai Buku Neto 1.889.189 1.714.770 174.419 10,2 Net Book Value
Aset tetap Perseroan pada tahun 2023 mencapai Rp1,9 triliun, The Company’s fixed assets in 2023 reached Rp1.9 trillion, an increase
naik 10,2% dibandingkan tahun 2022 yang sebesar Rp1,7 triliun. of 10.2% compared to Rp1.7 trillion in 2022. The increase was due to
Kenaikan disebabkan oleh investasi yang dilakukan selama tahun investments made during 2023. 62% was used for routine investments
2023. Sebesar 62% digunakan untuk investasi yang bersifat rutin to maintain production capacity, replace equipment that is no longer
guna mempertahankan kapasitas produksi, mengganti peralatan yang productive or has expired, and the remainder is used to improve
sudah tidak produktif atau telah habis masa ekonomisnya dan sisanya office building facilities.
digunakan untuk pembenahan fasilitas gedung kantor.
Liabilitas Liabilities
Pada tahun 2023, total liabilitas Elnusa tercatat mencapai Rp5,2 In 2023, Elnusa recorded Rp5.2 trillion in total liabilities, an increase
triliun, naik 9,8% dibandingkan tahun 2022 yang sebesar Rp4,7 triliun. of 9.8% compared to Rp4.7 trillion in 2022. The increase was due to an
Kenaikan disebabkan peningkatan utang usaha dan beban yang masih increase in account payables and accrued expenses.
harus dibayar.
Liabilitas Jangka Pendek
Short-term Liabilities
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Pinjaman Bank Jangka Pendek 171.231 128.258 42.973 33,5 Short-Term Bank Loans
Utang Usaha 1.004.817 678.678 326.139 48,1 Accounts Payable
Liabilitas Keuangan Lainnya – Jangka 65.978 58.405 18.273 38,3 Other Current Financial Liabilities
Pendek
Liabilitas Imbalan Kerja Jangka Pendek 274.538 208.143 36.978 15,6 Short-Term Employee Benefit Liabilities
Utang Pajak 60.975 58.255 2.720 4,7 Taxes Payable
Akrual 2.405.488 2.175.267 230.221 10,6 Accrual
Utang Jangka Panjang yang Jatuh Long-Term Accounts Payable Due
tempo dalam waktu satu tahun: Within One Year:
Pendapatan ditangguhkan 10.700 10.700 – 0,0 Deferred Income
Liabilitas Sewa 240.396 224.755 15.641 7,0 Lease Liabilities
Jumlah Liabilitas Jangka Pendek 4.234.123 3.561.178 672.945 18,9 Total Short-Term Liabilities
190 PT ELNUSA Tbk Laporan Tahunan 2023
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Management Discussion and Analysis
Liabilitas jangka pendek Perseroan pada tahun 2023 mencapai Rp4,2 The Company’s short-term liabilities in 2023 reached Rp4.2 trillion, an
triliun, naik 18,9% dibandingkan tahun 2022 yang sebesar Rp3,6 increase of 18.9% compared to Rp3.6 trillion in 2022. The increase in
triliun. Kenaikan utang usaha seiring dengan kenaikan aktivitas trade payables is in line with the increase in activity in 2023.
tahun 2023.
Liabilitas Jangka Panjang
Long-term Liabilities
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Pendapatan yang Ditangguhakan – 48.150 58.850 (10.700) (18,2) Deferred Income – Non-Current
Bagian Tidak Lancar Portion
Utang Jangka Panjang – Setelah Long-Term Loans – Net of Current
Dikurangi Bagian yang Jatuh Tempo Maturities
dalam Waktu Satu Tahun
Liabilitas Sewa 132.983 354.092 (221.109) (62,4) Lease Liabilities
Utang Sukuk 698.607 697.866 741 0,1 Sukuk Payable
Liabilitas Imbalan Kerja 71.551 46.892 24.659 52,6 Employee Benefit Liabilities
Jumlah Liabilitas Jangka Panjang 951.291 1.157.700 (206.409) (17,8) Total Long-Term Liabilities
Liabilitas jangka panjang Perseroan pada tahun 2023 mencapai Rp951 The Company’s long-term liabilities in 2023 reached Rp951 billion, a
miliar, turun 17,8% dibandingkan tahun 2022 yang sebesar Rp1,2 decrease of 17.8% compared to Rp1.2 trillion in 2022. The decrease
triliun. Penurunan disebabkan oleh turunnya aset hak guna dan was due to a decrease in right-of-use assets and lease liabilities.
liabilitas sewa.
Status Pinjaman Bank Perseroan
Bank Loan Status of the Company
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
PT Bank UOB Indonesia 67.434 31.699 35.735 112,7 PT Bank UOB Indonesia
PT Bank ICBC Indonesia 66.290 74.048 (7.758) (10,5) PT Bank ICBC Indonesia
PT Bank Mandiri (Persero) Tbk 37.507 22.511 14.996 66,6 PT Bank Mandiri (Persero) Tbk
Jumlah 171.231 128.258 42.973 33,5 Total
Hingga akhir tahun 2023, total pinjaman bank Perseroan mencapai As of the end of 2023, the Company’s total bank loans reached
Rp171,2 miliar. Dibandingkan tahun 2022 yang sebesar Rp128,3 miliar, Rp171.2 billion. Compared to Rp128.3 billion in 2022, there was an
terjadi kenaikan 33,5%. Kenaikan tersebut terjadi karena peningkatan increase of 33.5%. This increase occurred due to increased financing
kebutuhan pembiayaan atas transaksi perdagangan. needs for trade transactions.
Komposisi Pinjaman Bank dalam Mata uang Asli
Composition of Bank Loans Based on the Currency
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Rupiah 114.558 67.848 46.710 68,8 Rupiah
Dolar AS 56.673 60.410 (3.737) (6,2) United States Dollar
Total Pinjaman Bank 171.231 128.258 42.973 33,5 Total Bank Loan
2023 Annual Report PT ELNUSA Tbk 191
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Komposisi pinjaman bank Perseroan dari sisi mata uang, sebagian The composition of the Company’s bank loans based on the currency
besar dalam denominasi rupiah, yaitu Rp114,6 miliar atau 66,9% dari was mostly denominated in rupiah, amounting to Rp114.6 billion or
total pinjaman dari bank. Sedangkan dalam dolar Amerika Serikat 66.9% of total loans from banks. Meanwhile in United States dollars,
sebesar Rp56,7 miliar atau 33,1%. it amounted to Rp56.7 billion or 33.1%.
Ekuitas
Equity
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Modal Saham Ditempatkan dan Disetor 729.850 729.850 – 0,0 Issued and Fully-Paid Up Capital
Penuh 7.298.500.000 Saham 7,298,500,000 Shares
Tambahan Modal Disetor 435.691 435.691 – 0,0 Additional Paid-In Capital
Saldo Laba 3.297.025 2.982.928 314.097 10,5 Retained Earnings
Penghasilan Komprehensif Lain (48.086) (32.844) (15.242) 46,4 Other Comprehensive Income
Jumlah Ekuitas yang Diatribusikan 4.414.480 4.115.625 298.855 7,3 Total Equity Attributable to Owners of
kepada Pemilik Entitas Induk the Parent Entity
Kepentingan Non-pengendali 1.588 1.586 2 0,1 Non-Controlling Interests
Jumlah Ekuitas 4.416.068 4.117.211 298.857 7,3 Total Equity
Pada tahun 2023, total ekuitas Elnusa tercatat mencapai Rp4,4 triliun, In 2023, Elnusa’s total equity was recorded at Rp4.4 trillion, an
naik 7,3% dibandingkan tahun 2022 yang sebesar Rp4,1 triliun. increase of 7.3% compared to Rp4.1 trillion in 2022. The increase in
Kenaikan ekuitas seiring dengan peningkatan laba perusahaan. equity is in line with the increase in company profits.
Laporan Perubahan Ekuitas Konsolidasi
Consolidated Report on the Change in Equity
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Tambahan Saldo Penghasilan Kepentingan
Modal Saldo Laba Laba Tidak Komprehensif Non
Modal
Uraian Disetor Dicadangkan Dicadangkan Lain Jumlah Pengendali Jumlah
Saham
Description Additional Retained Unappropriated Other Total Non- Total
Capital Stock
Paid-Up Earnings Retained Comprehensive Controlling
Capital Earnings Income Interests
Saldo Balance per/ 729.850 435.691 135.229 2.329.556 (55.288) 3.575.038 1.660 3.576.698
31/12/2019
Balance as of
31/12/2019
Saldo Balance per/ 729.850 435.691 145.971 2.479.251 (51.325) 3.739.438 1.508 3.740.946
31/12/2020
Balance as of
31/12/2020
Saldo Balance per/ 729.850 435.691 155.934 2.503.303 (48.253) 3.776.525 1.609 3.778.134
31/12/2021
Balance as of
31/12/2021
Saldo Balance per/ 729.850 435.691 158.109 2.824.819 (32.844) 4.115.625 1.586 4.117.211
31/12/2022
Balance as of
31/12/2022
Saldo Balance per/ 729.850 435.691 158.109 3.138.916 (48.086) 4.414.480 1.588 4.416.068
31/12/2023
Balance as of
31/12/2023
192 PT ELNUSA Tbk Laporan Tahunan 2023
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Analisis dan Pembahasan Manajemen
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Laba (Rugi) dan Penghasilan Komprehensif Lain
Profit (Loss) and Other Comprehensive Income
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Pendapatan 12.564.391 12.305.690 258.701 2,1 Revenue
Beban Pokok Pendapatan (11.394.689) (11.393.357) (1.332) 0,0 Cost of Revenue
Laba Bruto 1.169.702 912.333 257.369 28,2 Gross Profit
Beban Usaha (500.050) (414.318) (85.732) 20,7 Operating Expenses
Laba Usaha 669.652 498.015 171.637 34,5 Operating Profit
EBITDA* 1.281.770 1.146.434 135.337 11,8 EBITDA*
Penghasilan Bunga 75.068 29.604 45.464 153,6 Interest Income
Pendapatan Lain-lain Neto 17.113 102.590 (85.477) (83,3) Other Income – Net
Beban Keuangan*** (115.221) (143.320) 28.099 (19,6) Finansial Expenses***
Laba Sebelum Pajak Final dan Pajak 646.612 486.889 159.723 32,8 Profit Before Final Tax and Income tax
Penghasilan
Beban Pajak Final dan Pajak (143.480) (108.829) (34.651) 31,8 Final tax and Income Tax Expenses
Penghasilan
Laba (Rugi) Tahun Berjalan 503.132 378.060 125.072 33,1 Profit (Loss) for the Year
Laba komprehensif Tahun Berjalan 487.890 393.470 94.420 24,0 Comprehensive Profit for the Year
Laba Tahun Berjalan yang Dapat 2 (7) 9 (128,6) Proft for the Year Attributable to Non-
Diatribusikan Kepada Kepentingan Controlling Interests
Non-Pengendali
Laba Tahun Berjalan yang Dapat 503.130 378.067 125.063 33,1 Kepada Pemilik Entitas Induk
Diatribusikan Proft for the Year Attributable to
Kepada Pemilik Entitas Induk Owners of the Parent Entity
Laba Tahun Berjalan yang Dapat 503.631 379.015 124.616 32,9 Proft for the Year Attributable to
Diatribusikan kepada Pemilik Entitas Owners of the Parent Entity Excluding
Induk Tanpa Penjualan Aset Gain (Loss) on Sales of Assets
Marjin Laba Bruto 9,3% 7,4% 1,9% 25,6 Gross Profit Margin
Marjin EBITDA 10,2% 9,3% 0,9% 9,5 EBITDA Margin
Marjin Laba Bersih** 4,0% 3,1% 0,9% 30,3 Net Profit Margin**
Marjin Laba Bersih Tanpa Penjualan 4,0% 3,0% 0,9% 30,1 Net Profit Margin Excluding Gain (Loss)
Aset** on Sales of Assets
Pendapatan
Income
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Persentase
Kontribusi Kontribusi Selisih
2023 2022 Percentage
Uraian Contribution Contribution Difference Description
(%)
(%) (%)
(1) (2) (3=1-2) (3:2)
Jasa Distribusi dan Logistik 7.049.741 53,3% 7.564.058 58,7% (514.317) (6,8%) Energi Distribution and
Energi Logistics Services
Jasa Hulu Migas 4.257.537 33,6% 4.034.631 32,4% 222.906 5,5% Integrated Upstream Oil
Terintegrasi and Gas Services
Jasa Penunjang Migas 1.820.835 13,1% 1.357.387 8,9% 463.448 34,1% Oil and Gas Support
Services
Rekonsiliasi (563.722) – (650.386) – 86.664 13,3% Reconciliation
Jumlah Pendapatan 12.564.391 – 12.305.690 – 258.701 2,1% Total Income
Total pendapatan yang berhasil dibukukan Perseroan mencapai The total income recorded by the Company reached Rp12.6 trillion,
Rp12,6 triliun, naik 2,1% dibandingkan tahun 2022 yang sebesar an increase of 2.1% compared to Rp12.3 trillion in 2022. The increase
Rp12,3 triliun. Kenaikan disebabkan oleh kenaikan baik di jasa hulu was due to increases in both integrated upstream oil and gas services
migas terintegrasi dan jasa penunjang migas. and oil and gas support services.
2023 Annual Report PT ELNUSA Tbk 193
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Pendapatan dari kegiatan usaha jasa distribusi dan logistik energi Income from energy distribution and logistics services business
pada tahun 2023 mencapai Rp7,0 triliun. Dibandingkan tahun 2022 activities in 2023 reached Rp7.0 trillion. Compared to Rp7.6 trillion in
yang sebesar Rp7,6 triliun, terjadi penurunan 6,8%. Kegiatan usaha 2022, there was a decrease of 6.8%. This business activity contributed
ini berkontribusi 53,3% terhadap total pendapatan. Penurunan 53.3% to total income. The decrease was due to a decrease in Inmar
disebabkan oleh penurunan penjualan BBM Inmar yang dipengaruhi fuel sales, which was influenced by less competitive prices and there
oleh harga yang kurang kompetitif dan terdapat salah satu customer is one large customer in the Sulawesi region which is served directly
besar di Wilayah Sulawesi yang dilayani langsung oleh Pertamina by Pertamina C&T and has not been replaced, a decrease in retail
C&T dan belum tergantikan, penurunan penjualan retail bahan bakar sales of fuel (SPBU) and lubricants.
(SPBU) dan lubricant.
Pendapatan dari jasa hulu migas terintegrasi pada tahun 2023 Income from integrated upstream oil and gas services in 2023 reached
mencapai Rp4,3 triliun, naik 5,5% dibandingkan tahun 2022 yang Rp4.3 trillion, an increase of 5.5% compared to Rp4.0 trillion in 2022.
sebesar Rp4,0 triliun. Kegiatan usaha ini berkontribusi 33,6% terhadap This business activity contributed 33.6% to total income. The increase
total pendapatan. Kenaikan disebabkan oleh meningkatnya aktivitas was due to increased activity in the EPC-OM business and increased
pada bisnis EPC-OM dan peningkatan produktivitas pada peralatan di productivity on equipment in Well Services & Workover Services.
Well Services & Workover Services.
Sedangkan pendapatan dari jasa penunjang migas pada tahun 2023 Meanwhile, income from oil and gas support services in 2023 reached
mencapai Rp1,8 triliun. Dibandingkan tahun 2022 yang sebesar Rp1,4 Rp1.8 trillion. Compared to Rp1.4 trillion in 2022, there was an
triliun, terjadi kenaikan 34,1%. Kegiatan usaha ini berkontribusi 13,1% increase of 34.1%. This business activity contributed 13.1% to total
terhadap total pendapatan. Kenaikan ini terjadi diseluruh bisnis jasa income. This increase occurred throughout the oil and gas support
penunjang migas baik di SCU, PND, EFK, maupun ETSA. services business, both at SCU, PND, EFK, and ETSA.
Kontribusi Pendapatan Elnusa
Elnusa Income Contributors
dalam % | in %
8,9% 13,1%
Jasa Distribusi dan Logistik
Energi
Energi Distribution and
Logistics Services
32,4%
2022 33,6%
2023 Jasa Hulu Migas Terintegrasi
Integrated Upstream Oil and
Gas Services
58,7% 53,3%
Jasa Penunjang Migas
Oil and Gas Support Services
Beban Pokok Pendapatan
Cost of Revenue
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Jasa Subkontraktor 3.220.236 2.924.841 295.395 10,1 Subcontractor Services
Gaji , Upah dan kesejahteraan 1.803.640 1.425.436 378.204 26,5 Salary, Wage, and Employee Welfare
karyawan
Sewa 741.699 776.137 (34.438) (4,4) Lease
Bahan Bakar 913.925 602.084 311.841 51,8 Fuel
Penyusutan dan amortisasi 609.012 645.948 (36.936) (5,7) Depreciation and Amortization
Bahan Pembantu yang digunakan 682.509 522.658 159.851 30,6 Support Materials Used
Biaya Lainnya 3.423.668 4.496.253 (1.072.585) (23,9) Other Expenses
Jumlah Beban Pokok Pendapatan 11.394.689 11.393.357 1.332 0,01 Total Cost of Revenue
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Management Discussion and Analysis
Pada tahun 2023, total beban pokok pendapatan Perseroan mencapai In 2023, the Company’s total cost of revenue reached Rp11.4 trillion,
Rp11,4 triliun, naik 0,01% dibandingkan tahun 2022 yang sebesar an increase of 0.01% compared to Rp11.4 trillion in 2022. Along with
Rp11,4 triliun. Seiring dengan kenaikan pendapatan di hampir the increase in revenues in almost all business lines, costs increases,
semua lini bisnis, kenaikan biaya terutama pada biaya direct labor, particularly in direct labor, subcontractors, overhead, and fuel costs.
subkontraktor, overhead, dan bahan bakar. Hal ini dipengaruhi oleh This is influenced by increased activity in almost all business lines.
peningkatan aktivitas di hampir semua lini bisnis.
Laba Bruto
Gross Profit
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Jasa Distribusi dan Logistik Energi 537.913 540.092 (2.179) (0,4) Energi Distribution and Logistics
Services
Jasa Hulu Migas Terintegrasi 401.359 220.535 180.824 82,0 Integrated Upstream Oil and Gas
Services
Jasa Penunjang Migas 233.473 157.134 76.339 48,6 Oil and Gas Support Services
Rekonsiliasi (3.043) (5.428) 2.385 43,9 Reconciliation
Jumlah Laba Bruto 1.169.702 912.333 257.369 28,2 Total Gross Profit
Dari kegiatan operasional sepanjang tahun buku 2023, Elnusa From operational activities throughout the 2023 financial year, Elnusa
membukukan laba bruto sebesar Rp1,1 triliun, meningkat 28,2% posted Rp1.1 trillion in gross profit, an increase of 28.2% compared
dibandingkan tahun 2022 yang sebesar Rp912,3 miliar. Kenaikan to Rp912.3 billion in 2022. The increase was due to improved
disebabkan membaiknya profitabilitas pada segmen bisnis jasa profitability in the upstream oil and gas services business segment,
hulu migas terutama pada bisnis oilfield services seiring dengan especially in the oilfield services business, in line with increased
meningkatnya produktivitas alat dan penyelesaian beberapa proyek equipment productivity and the completion of several pending
yang tertunda pada bisnis EPCOM. Selain itu segmen bisnis jasa projects in the EPCOM business. In addition, the upstream oil and gas
penunjang hulu migas juga mengalami peningkatan laba kotor support services business segment also experienced a 48.6% increase
sebesar 48,6% dari tahun lalu, terutama disebabkan oleh membaiknya in gross profit compared to the previous year, mainly due to improved
profitabilitas di EFK. Di samping itu, terdapat peningkatan profitabilitas profitability at EFK. In additoin, there wass an increase in profitability
dari pengelolaan warehouse, pekerjaan ICT, bareboat barges dan from warehouse management, ICT work, bareboat barges, and
offshore support. offshore support.
Beban Usaha
Operating Expenses
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Beban penjualan 7.562 5.158 2.404 46,6 Sales expenses
Beban umum dan administrasi 492.488 409.160 83.328 20,4 General and administrative expenses
Jumlah Beban Usaha 500.050 414.318 85.732 20,7 Total Operating Expenses
Beban usaha Perseroan terdiri dari 2 (dua) komponen utama, yaitu The Company’s operating expenses consist of 2 (two) main
beban penjualan serta beban umum dan beban administrasi. Pada components, namely sales expenses as well as general expenses and
tahun 2023, total beban usaha mencapai Rp500,0 miliar, naik 20,7% administrative expenses. In 2023, total operating expenses reached
dibandingkan tahun 2022 yang sebesar Rp414,3 miliar. Kenaikan Rp500.0 billion, an increase of 20.7% compared to Rp414.3 billion in
terdapat pada peningkatan biaya gaji upah, kesejahteraan karyawan, 2022. The increase was in the increase in costs for wages, employee
training, dan transportation & travelling pasca kondisi pandemi. welfare, training, and transportation & traveling after the pandemic.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Laba Sebelum Beban Bunga, Pajak, Depresiasi dan Amortisasi (EBITDA)
Profit before Interest Expense, Tax, Depreciation, and Amortization (EBITDA)
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Laba Operasional 669.652 498.015 171.637 34,5 Operating Profit
Beban Depresiasi 612.118 648,419 (36.300) (5,6) Depreciation Expenses
EBITDA 1.281.770 1.146.434 135.337 11,8 EBITDA
Persentase Depresiasi terhadap EBITDA 47,8% 56,6% (8,8%) (15,6) Percentage of Depreciation to EBITDA
Persentase Laba Operasional terhadap 5,3% 4,0% 1,3% 31,7 Percentage of Operating Profit to
Pendapatan Income
Persentase EBITDA terhadap 10,2% 9,3% 0,9% 9,5 Percentage of EBITDA to Income
Pendapatan
Pada tahun 2023, EBITDA yang dicatat Perseroan mencapai Rp1,3 In 2023, the EBITDA posted by the Company reached Rp1.3 trillion.
triliun. Dibandingkan tahun 2022 yang sebesar Rp1,1 triliun, Compared to Rp1.1 trillion in 2022, there was an increase of 11.8%.
terjadi kenaikan 11,8%. Peningkatan EBITDA disebabkan karena The increase in EBITDA was due to increased operating profit in the
meningkatnya laba operasional di segmen bisnis jasa hulu migas dan upstream oil and gas services and support services business segment.
jasa penunjang. Selain itu beban depresiasi mengalami penurunan In addition, depreciation expenses decreased by 5.6%, in line with the
5,6% sejalan dengan program investment guna menunjang kegiatan investment program to support operational activities.
operasional.
Pendapatan (Beban) Lain-lain
Other Income (Expenses)
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Laba (rugi) penjualan aset tetap 501 948 (447) (47,2) Profit (Loss) on Sales of Fixed Assets
Penghasilan bunga 75.067 29.603 45.465 153,6 Interest Income
Beban Bunga (115.221) (112.394) (2.827) (2,5) Interest Expenses
Laba (rugi) selisih kurs (8.459) 63.235 (71.694) (113,4) Proft (Loss) on Exchange Rate
Lain-lain Netto 25.071 7.484 17.587 235,0 Others – Net
Jumlah Pendapatan (beban) lain-lain (23.042) (11.125) (11.917) (107,1) Total Other Income (Expenses)
Pendapatan (beban) lain-lain terhadap (4,58%) (2,94%) (1,6%) 55,6 Other Income (Expenses) to Net Profit
Laba Bersih
Beban lain-lain tahun 2023 secara kumulatif mencapai Rp23,0 miliar, Other expenses in 2023 cumulatively reached Rp23.0 billion, an
naik 107,1% dibandingkan tahun 2022 yang sebesar Rp11,1 miliar. increase of 107.1% compared to Rp11.1 billion in 2022. The increase
Kenaikan biaya disebabkan oleh adanya rugi selisih kurs sebesar in costs was due to IDR 8.5 billion in foreign exchange loss, compared
Rp8,5 miliar dibandingkan tahun lalu laba selisih kurs sebesar Rp63,2 to Rp63.2 billion in foreign exchange profit in the previous year. In
miliar. Selain itu adanya peningkatan beban keuangan seiring dengan addition, there was an increase in financial expenses in line with the
peningkatan beban bunga bank di tahun 2023. increase in bank interest expenses in 2023.
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Management Discussion and Analysis
Laba bersih dan Marjin Laba Bersih
Net Profit and Net Profit Margin
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Jasa Distribusi dan Logistik Energi 320.580 305.627 14.953 4,9 Energi Distribution and Logistics
Services
Jasa Hulu Migas Terintegrasi 67.015 16.764 50.251 299,8 Integrated Upstream Oil and Gas
Services
Jasa Penunjang Migas 107.666 52.152 55.514 106,4 Oil and Gas Support Services
Rekonsiliasi 7.868 3.522 4.346 123,4 Reconciliation
Jumlah Laba bersih Tahun Berjalan 503.131 378.058 125.073 33,1 Total Net Profit for the Year
Net profit Margin 4,0% 3,1% 0,9% 30,3 Net Profit Margin
Pada tahun 2023, total laba bersih Perseroan mencapai Rp503,1 miliar, In 2023, the Company’s total net profit reached Rp503.1 billion, an
naik 33,1% dibandingkan tahun 2022 yang sebesar Rp378,0 miliar. increase of 33.1% compared to Rp378.0 billion in 2022. The net profit
Capaian laba bersih ini dikontribusikan dari semua lini bisnis Jasa Hulu achievement was contributed by all business lines of Upstream Oil
Migas, Jasa Distribusi dan Logistik Energi, serta Jasa Penunjang yang and Gas Services, Energy Distribution and Logistics Services, as well as
semakin cemerlang dari tahun sebelumnya. Support Services, which were increasingly brilliant compared to the
previous year.
Arus Kas Konsolidasian
Consolidated Cash Flow
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Kas neto yang diperoleh dari aktivitas 1.389.991 1.461.282 (71.291) (4,9) Net cash obtained from operating
operasi activities
Kas neto yang digunakan untuk (487.739) (387.541) (100.198) (25,9) Net cash used for investing activities
aktivitas investasi
Kas neto yang digunakan untuk (477.632) (587.420) 109.788 18,7 Net cash used for financing activities
aktivitas pendanaan
Dampak perubahan selisih kurs (3.871) 25.884 (29.755) (115,0) Impact of change in exchange rate to
terhadap setara kas cash equivalents
Kenaikan (Penurunan) neto kas dan 420.750 512.206 (91.456) (17,9) Increase (Decrease) in net cash and
setara kas cash equivalents
Kas dan setara kas pada awal tahun 1.656.975 1.144.769 512.206 44,7 Cash and Cash Equivalents at the
beginning of the year
Kas dan setara kas pada akhir tahun 2.077.725 1.656.975 420.750 25,4 Cash and Cash Equivalents at the end
of the year
Pada akhir tahun buku 2023, saldo kas dan setara kas Elnusa mencapai At the end of the 2023 financial year, Elnusa’s cash and cash equivalent
Rp2,1 triliun, mengalami kenaikan 25,4% dibandingkan posisi tahun balance reached Rp 2.1 trillion, an increase of 25.4% compared
2022 yang sebesar Rp1,6 triliun. Kenaikan 25,4% dibandingkan 2022, Rp1.6 trillion in 2022. The 25.4% compared to 2022 was due to
karena perbaikan cash to cash cycle, yang menghasilkan kenaikan improvements in the cash to cash cycle, which resulted in increased
penerimaan pelanggan, dan juga restitusi pajak. customer receipts, as well as tax refunds.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Arus Kas dari Aktivitas Operasi
Cash Flow from Operating Activities
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Penerimaan Kas dari Pelanggan 12.647.968 12.190.727 457.241 3,8 Cash Receipts from Customers
Pembayaran Kas kepada Pemasok, (11.471.741) (11.072.557) (399.184) (3,6) Cash Payments to Suppliers,
Kontraktor dan Karyawan Contractors, and Employees
Penerimaan Penghasilan Bunga 74.648 29.459 45.189 153,4 Receipts from Interest Income
Pembayaran Beban Keuangan (16.025) (9.546) (6.479) (67,9) Payments of Financial Expenses
Penerimaan Restitusi Pajak 293.766 494.841 (201.075) (40,6) Receipts of Tax Refunds
Pembayaran Pajak (17.749) (48.625) 30.876 63,5 Payment of Taxes
Pembayaran kepada Pemerintah (126.195) (130.345) 4.150 3,2 Payments to the Government
Penerimaan atas Aktivitas Operasi 5.318 7.327 (2.479) (27,4) Receipts from Other Operating
Lainnya – Bersih Activities – Net
Kas Neto Diperoleh dari (Digunakan 1.389.991 1.461.282 (71.291) (4,9) Net Cash from (Used for) Operating
untuk) Aktivitas Operasi Activities
Arus kas bersih dari aktivitas operasi Perseroan pada tahun 2023 Net cash flow from the Company’s operating activities in 2023 reached
mencapai Rp1,4 triliun lebih rendah 4,9% dibandingkan tahun 2022 Rp1.4 trillion, 4.9% lower compared to 2022, which amounted to
yang sebesar Rp1,4 triliun. Penurunan ini terutama disebabkan oleh Rp1.4 trillion. The decrease was primarily due to a 40.6% decrease
penurunan penerimaan restitusi pajak sebesar 40,6% dari Rp494,8 in tax refund receipts from Rp494.8 billion in 2022 to Rp293.8 billion
miliar di tahun 2022 menjadi Rp293,8 miliar pada tahun 2023. in 2023. This year, the increase in cash receipts from customers
Pada tahun ini, kenaikan penerimaan kas dari pelanggan sebesar was 3.8%, which is in line with the increase in company revenue.
3,8% seiring dengan kenaikan pendapataan perusahaan. Tambahan Additional income from interest income of 153.4%, which is the result
pendapatan dari penghasilan bunga sebesar 153,4% yang merupakan of funds placements.
hasil dari penempatan dana.
Arus Kas dari Aktivitas Investasi
Cash Flow from Investing Activities
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Penerimaan dari Penjualan Aset Tetap 846 2.558 (1.712) (66,9) Revenue from Sales of Fixed Assets
Pembelian Aset Tetap (480.334) (371.333) (109.001) (29,4) Purchase of Fixed Assets
Pembelian Aset Tak Berwujud (2.795) (1.165) (1.630) (139,9) Purchase of Intangible Assets
Pembelian Barang Konsumsi Tahan (5.456) (21.704) 16.248 74,9 Purchase of Durable Consumer Goods
Lama
Penerimaan Dividen Kas dari – 4.163 (4.163) (100,0) Proceeds of Cash Dividends from
Perusahaan Asosiasi Associated Companies
Penambahan (Pelepasan) penyertaan – (60) 60 100,0 Additional (Release) of Share
saham Placement
Penerimaan (penempatan) aktivitas – – – Receipt (Placement) of Other Investing
investasi lainnya Activities
Kas Neto Diperoleh dari (Digunakan (487.739) (387.541) (100.198) (25,9) Net Cash Obtained from (Used for)
untuk) Aktivitas Investasi Investing Activities
Arus kas bersih dari aktivitas investasi Perseroan pada tahun 2023 Net cash flow from the Company’s investing activities in 2023 reached
mencapai Rp487,7 miliar atau naik 25,9% dibandingkan tahun 2022 Rp487.7 billion, an increase of 25.9% compared to Rp387.5 billion
yang sebesar Rp387,5 miliar. Peningkatan sebesar 25,9% dari tahun in 2022. The 25.9% increase from the previous year was due to
sebelumnya, karena pembelian Capital Expenditure untuk investasi Capital Expenditure for new investments, the largest of which was
baru yang terbesar dari pembelian aset di sektor hulu terdiri dari asset purchases in the upstream sector, consisting of investments
198 PT ELNUSA Tbk Laporan Tahunan 2023
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
investasi untuk HWU Drilling sebesar Rp34,3 miliar, Slickline sebesar for HWU Drilling amounting to Rp34.3 billion, Slickline amounting
Rp20,6 miliar dan Cementing Unit sebesar Rp20,3 miliar, investasi to Rp20.6 billion, and Cementing Unit amounting to Rp20.3 billion,
GRS sebesar Rp4,1 miliar, investasi penujang bisnis migas yaitu AWB GRS investment amounted to Rp4.1 billion, investment to support
Offshore sebesar Rp97,4 miliar, dan investasi lainnya sebesar Rp55,7 the oil and gas business, namely AWB Offshore, amounting to Rp97.4
miliar. Pada sektor hilir terdiri dari investasi mobil tanki sebesar Rp83 billion, and other investments amounting to Rp55.7 billion. In the
miliar, pembangunan TBBM Labuan Bajo dan Tembilahan sebesar downstream sector, it consists of investment in tank cars amounting
Rp30,4 miliar dan investasi lainya sebesar Rp89,9 miliar. to Rp83 billion, Labuan Bajo and Tembilahan TBBM development
amounting to Rp30.4 billion, and other investments amounting to
Rp89.9 billion.
Arus Kas dari Aktivitas Pendanaan
Cash Flow from Financing Activities
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan (Penurunan)
Increase (Decrease)
2023 2022 Persentase
Uraian Selisih Description
Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Penerimaan Pinjaman Bank 353.977 700.428 (346.451) (49,5) Proceeds from Bank Loans
Pembayaran Pinjaman Bank (310.716) (937.900) 627.184 66,9 Payments of Bank Loans
Pembayaran Dividen Kas (189.032) (54.374) (134.658) (247,7) Payments of Cash Dividend
Pembayaran Liabilitas Sewa (258.639) (247.500) (11.139) (4,5) Payments of Lease Liabilities
Pembayaran Beban Keuangan (73.221) (69.603) (3.618) (5,2) Payments of Bank Loan Financial
Pinjaman Bank Expenses
Penarikan Kas yang dibatasi – 21.530 (21.530) (100,0) Restricted Cash Withdrawals – Net
Penggunaannya – Neto
Kas Neto Diperoleh dari (Digunakan (477.631) (587.419) 109.788 18,7 Net Cash Obtained from (Used for)
untuk) Aktivitas Pendanaan Financing Activities
Sedangkan arus kas bersih dari aktivitas pendanaan Perseroan pada Meanwhile, net cash flow from the Company’s financing activities
tahun 2023 mencapai Rp477,6 miliar, mengalami penurunan 18,7% in 2023 reached Rp477.6 billion, a decrease of 18.7% compared to
dibandingkan tahun 2022 yang sebesar Rp587,4 miliar. Penurunan Rp587.4 billion in 2022. The 49.5% decrease in bank loans was because
sebesar 49,5% pada pinjaman bank karena kebutuhan pendanaan the company’s funding needs have been met from the company’s
perusahaan telah terpenuhi dari dana internal perusahaan, pada internal funds. In 2023, bank loans will only be used by the Elnusa
tahun 2023 pinjaman bank digunakan hanya oleh anak perusahaan Fabrikasi Konstruksi subsidiary in the amount of Rp253.9 billion,
Elnusa Fabrikasi Konstruksi sebesar Rp253,9 miliar, dan Elnusa Petrofin and Elnusa Petrofin in the amount of Rp100 billion to meet working
sebesar Rp100 miliar untuk memenuhi modal kerja. Perusahaan capital. The company paid Rp189.0 billion in dividend obligations in
membayarkan kewajiban dividen tahun 2022 sebesar Rp189,0 miliar, 2022, and Rp63 billion in sukuk yield obligations.
dan kewajiban imbal hasil sukuk sebesar Rp63 miliar.
Kemampuan Membayar Utang dan Rasio Keuangan
Ability to Pay Debts and Financial Ratio
Kenaikan (Penurunan)
Increase (Decrease)
Satuan 2023 2022 Persentase
Uraian Selisih Description
Unit Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Rasio Profitabilitas Profitability Ratio
Marjin Laba Bruto % 9,3% 7,4% 1,90% 25,6% Gross Profit Margin
Marjin Laba Operasi % 5,3% 4,0% 1,28% 31,7% Operating Profit Margin
Marjin Laba Bersih % 4,0% 3,1% 0,93% 30,3% Net Profit Margin
Rasio Laba Bersih terhadap Aset % 5,2% 4,3% 0,96% 22,5% Net Profit to Asset Ratio
Rasio Laba Bersih terhadap Ekuitas % 11,4% 9,2% 2,21% 24,1% Net Profit to Equity Ratio
Rasio Likuiditas Liquidity Ratio
2023 Annual Report PT ELNUSA Tbk 199
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Kenaikan (Penurunan)
Increase (Decrease)
Satuan 2023 2022 Persentase
Uraian Selisih Description
Unit Percentage
Difference
(%)
(1) (2) (3=1-2) (3:2)
Rasio Kas Kali | Times 0,49 47,0% 2,15% 4,6% Cash Ratio
Rasio Lancar Kali | Times 1,44 150,0% (5,48%) (3,7%) Current Ratio
Rasio Solvabilitas Solvency Rasio
Rasio Liabilitas terhadap Ekuitas Kali | Times 0,04 3,0% 0,76% 24,5% Liability to Equity Ratio
Rasio Liabilitas terhadap Aset Kali | Times 0,02 1,0% 0,33% 22,9% Liability to Asset Ratio
Debt Services Coverage Rasio Kali | Times 3,38 338,0% 0,00% 0,0% Debt Services Coverage Ratio
Kolektibilitas Piutang Collectibility of Receivables
Periode Rata-rata Tertagihnya Hari | Days 87,5 8660,0% 88,24% 1,0% Average Period of Receivable
Piutang Usaha Collectibility
Perputaran Persediaan Inventory Turnover
Periode Rata-rata Perputaran Hari | Days 13,2 1270,0% 40,21% 3,2% Average Period of Inventory
Persediaan Turnover
Perputaran Aset Asset Turnover
Periode Rata-rata Perputaran Aset Hari | Days 130,9 13930,0% (840,74%) (6,0%) Average Ratio of Asset Turnover
Perseroan berkomitmen untuk selalu mengutamakan pemenuhan The Company is committed to always prioritizing the fulfillment of
hak-hak kredit yang ditunjukkan melalui pembayaran pinjaman credit rights as demonstrated through timely loan payments with
dengan bunga tepat waktu. Perseroan terus berupaya untuk interest. The Company continues to strive to manage liquidity and
mengelola likuiditas dan melakukan monitoring atas waktu jatuh monitor the maturity of principal and interest payments on loans.
tempo pembayaran pokok dan bunga pinjaman.
Kemampuan Perseroan dalam memenuhi seluruh kewajiban baik The Company’s ability to fulfill all liabilities, both long-term and short-
kewajiban jangka panjang maupun jangka pendek diukur melalui term liabilities, is measured through several ratios, including liquidity
beberapa rasio, antara lain rasio likuiditas dan rasio solvabilitas. ratios and solvency ratios. The liquidity ratio is used to measure the
Rasio likuiditas digunakan untuk mengukur kemampuan melunasi ability to pay off short-term liabilities, while the solvency ratio is used
kewajiban jangka pendek, sedangkan rasio solvabilitas digunakan to measure the ability to meet all liabilities.
untuk digunakan untuk mengukur kemampuan memenuhi seluruh
kewajiban.
Kolektibilitas Piutang Collectibility of Receivables
Tingkat kolektibilitas piutang dipengaruhi oleh kemampuan Perseroan The level of account receivable collectability is affected by the
dalam menagih. Pada akhir tahun 2023, periode kolektibilitas Company’s capability to collect its receivables. At the end of 2023,
mencapai 87,5 hari. Dibandingkan tahun 2022 yang selama 86,6 the collectibility period reached 87.5 days. Compared to 2022, which
hari. Hal ini menunjukan bahwa kemampuan Perseroan untuk stood at 86.6 days. This indicates that the Company’s ability to convert
mengkonversi piutang menjadi kas tetap baik. receivables into cash remains stable.
Perseroan telah memiliki kebijakan untuk mengantisipasi potensi The Company has a policy to anticipate the potential for uncolleced
adanya piutang yang tak tertagih, yakni dengan membentuk receivables, namely by establishing provisions for impairment. In
pencadangan penurunan nilai. Selain itu, Perseroan juga membentuk addition, the Company also established a work team to accelerate the
tim kerja untuk melakukan percepatan pencairan piutang. disbursement of receivables.
200 PT ELNUSA Tbk Laporan Tahunan 2023
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
STRUKTUR MODAL DAN KEBIJAKAN CAPITAL STRUCTURE AND MANAGEMENT
MANAJEMEN ATAS STRUKTUR MODAL POLICY ON CAPITAL STRUCTURE
Struktur Modal dan Perubahannya
Capital Structure and Its Changes
Kenaikan (Penurunan)
2023 2022
Increase (Decrease)
Jumlah Jumlah Selisih
Kontribusi Kontribusi Persentase
Struktur Modal (Rp Juta) (Rp Juta) (Rp Juta) Capital Structure
Contribution Contribution Percentage
Total Total Difference
(%) (%) (%)
(Rp Million) (Rp Million) (Rp Million)
(1) (2) (3=1-2) (3:2)
Total Liabilitas 5.185.414 54,01% 4.718,879 53,40% 466.536 9,9% Total Liabilities
Liabilitas Jangka Pendek 4.234.123 44,10% 3.531.761 39,97% 702.362 19,9% Short-Term Liabilities
Liabilitas Jangka Panjang 951.291 9,91% 1.187.118 13,43% (235.826) (19,9%) Long-Term Liabilities
Total Ekuitas 4.416.067 45,99% 4.117.211 46,60% 298.856 7,3% Total Equity
Ekuitas yang dapat 4.414.479 45,98% 4.115.625 46,58% 298.854 7,3% Equity Attributable to
diatribusikan kepada Owners of the Parent
Pemilik Entitas Induk Entity
Ekuitas yang dapat 1.588 0,02% 1.586 0,02% 2 0,1% Equity Attributable to Non-
diatribusikan kepada Controlling Interests
Kepentingan Non-
Pengendali
Jumlah Liabilitas dan 9.601.481 100,00% 8.836.090 100,00% 765.392 8,7% Total Liabilities and Equity
Ekuitas
Perseroan mengelola permodalan untuk melindungi kemampuan The Company manages its capital to protect its capability to maintain
dalam mempertahankan kelangsungan usaha melalui struktur business continuity through an optimal capital structure by reducing
permodalan yang optimal dengan mengurangi biaya modal. capital expenses. Capital consists of a number of equity components
Modal terdiri dari sejumlah komponen ekuitas yang merupakan based on considerations between utilizing Company-owned capital
pertimbangan antara penggunaan modal sendiri dengan pinjaman with Company loans or debts.
atau utang Perseroan.
Struktur modal Perseroan lebih didominasi oleh modal sendiri The Company’s capital structure is more dominated by its own
dibandingkan liabilitas, dengan rasio interest bearing debt to equity capital compared with liabilities. Interest-bearing debt to equity
dihitung terhadap total seluruh utang (pinjaman bank) terhadap total ratio is calculated against the total debt (bank loans) to total equity,
ekuitas. Sementara rasio interest bearing debt to EBITDA dihitung while interest-bearing debt to EBITDA ratio is calculated against
terhadap total EBITDA. total EBITDA.
Rasio liabilitas terhadap ekuitas dihitung berdasarkan total liabilitas Liability to equity ratio is calculated baed on total liabilities compared
dibandingkan dengan ekuitas neto. Rasio pengembalian utang to net equity. Debt repayment ratio is calculated based on profit
dihitung berdasarkan laba sebelum pajak, bunga, penyusutan, dan before tax, interest, depreciation and amortization deducted by
amortisasi dikurangi dividen terhadap pembayaran pokok pinjaman dividend on principal loan and interest payment, but not including
dan bunga, namun tidak termasuk pelunasan yang dipercepat. accelerated repayments.
Kebijakan Manajemen atas Struktur Modal Management Policy on Company Capital Structure
Perusahaan
Pengelolaan modal dimaksudkan untuk mempertahankan The management of capital in concern here is to maintain business
kelangsungan usaha dan memberikan imbal hasil usaha yang continuity and provide maximum business returns to stakeholders by
maksimal kepada para pemangku kepentingan dengan menjaga optimally maintaining the capital structure. These efforts include debt
struktur modal yang optimal. Upaya tersebut meliputi utang dan and equity in order to reduce working capital.
ekuitas untuk mengurangi biaya modal.
Perseroan memiliki kebijakan untuk mempertahankan basis modal The Company retains the policies to maintain strong capital
yang kuat sebagai dasar pemilihan kebijakan manajemen atas fundamental as basis of selecting management policies on capital
struktur modal dengan mempertimbangkan kondisi bisnis, tingkat structure with considerations of business conditions, level of capital
pengembalian modal serta dividen yang dibagikan. Perseroan repayment, as well as distribution of dividend. The Company
memonitor permodalan berdasarkan rasio jumlah liabilitas terhadap monintors its capital based on total liability to equity ratio within the
ekuitas pada kisaran 30%–70%. range of 30%–70%.
2023 Annual Report PT ELNUSA Tbk 201
Page 204
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Dasar Pemilihan Kebijakan Manajemen atas Basis of Slecting Management Policy on Capital
Struktur Modal Structure
Kebijakan struktur modal Perseroan juga mengikuti rasio yang The policies on the Company’s capital structure also refers the ratio
disyaratkan oleh kreditur. Kondisi industri migas juga menjadi required by creditors. Conditions of the oil and gas industry are
pertimbangan Perseroan dalam menentukan kebijakan struktur also part of the Company’s consideration in determining its capital
modalnya. Kondisi industri migas yang fluktuatif membuat manajemen structure. The fluctuative conditions of the oil and gas industry have
lebih mengutamakan permodalan Perseroan menggunakan ekuitas urged the management to prioritize more on the Company’s capital
walaupun secara rasio keuangan Perseroan masih sangat baik dalam by use of equity although in terms of the Company’s financial ratios
posisi net cash. Penggunaan ekuitas ini merupakan strategi Perseroan remained in very good net cash position. This utilization of equity as
untuk mengurangi beban keuangan dan memanfaatkan likuiditas the Company’s strategy to reduce financial expenses and leverage on
Perseroan. the Company’s liquidity.
Seperti disyaratkan oleh Undang-Undang No. 40 tahun 2007 tentang As required by Law No. 40 of 2007 on Limited Liability Companies, the
Perseroan Terbatas, Perseroan mengalokasikan dana cadangan Company allocates reserve funds that may not be distributed up to
yang tidak boleh didistribusikan hingga 20% dari modal saham 20% of the issued and fully paid share capital. These external capital
ditempatkan dan disetor penuh. Persyaratan permodalan eksternal requirements are considered by the Company at the General Meeting
tersebut dipertimbangkan oleh Perseroan dalam Rapat Umum of Shareholders. The Company and its subsidiaries are required
Pemegang Saham. Perseroan dan anak perusahaan disyaratkan to maintain certain levels of capital by bank loan agreements. The
untuk memelihara tingkat permodalan tertentu oleh perjanjian Company also has policies and strategies to maintain a maximum
pinjaman bank. Perseroan juga memiliki kebijakan dan strategi untuk debt to equity ratio of 3 times and a minimum debt return ratio of
mempertahankan rasio utang terhadap ekuitas maksimal sebesar 3 1.1 times.
kali dan rasio pengembalian utang minimal sebesar 1,1 kali.
IKATAN YANG MATERIAL UNTUK INVESTASI MATERIAL COMMITMENT FOR CAPITAL
BARANG MODAL EXPENDITURE
Tidak ada ikatan material untuk investasi barang modal dalam rangka There were no material commitment for capital expenditures in the
pendanaan barang modal. Pinjaman sindikasi Perseroan telah lunas context of capital goods financing. The Company’s syndicated loan
pada tahun 2022. was paid off in 2022.
Realisasi Investasi Barang Modal 2023
Realization of Capital Expenditures in 2023
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Kenaikan
(Penurunan)
Nilai 2023 Nilai 2022
Investasi Barang Modal Increase Capital Expenditure
2023 Value 2022 Value
(Decrease)
(%)
Upstream 135.308 113.933 18,76 Upstream
Upstream Services 135.308 113.933 18,76 Upstream Services
Engineering, Procurement & Construction (EPC) – – 0 Engineering, Procurement & Construction (EPC)
Distribution & Logistics 209.140 233.633 (10,48) Distribution & Logistics
PT Elnusa Petrofin (EPN) 209.140 233.633 (10,48) PT Elnusa Petrofin (EPN)
Support 132.191 50.098 163,86 Support
PT Sigma Cipta Utama (SCU) & PT Patra Nusa 14.092 26.758 (47,34) PT Sigma Cipta Utama (SCU) & PT Patra Nusa
Data (PND) Data (PND)
PT Elnusa Trans Samudera (ETSA) 115.021 20.512 460,75 PT Elnusa Trans Samudera (ETSA)
PT Elnusa Fabrikasi Konstruksi (EFK) 3.078 2.828 8,84 PT Elnusa Fabrikasi Konstruksi (EFK)
Shared Services 18.231 11.383 60,16 Shared Services
Konsolidasi 494.870 409.046 20,98 Consolidation
Pada tahun 2023, pengeluaran Perseroan untuk investasi barang In 2023, the Company’s expenses on capital expenditures amounted
modal adalah sebesar Rp494,9 miliar. Realisasi investasi ini naik to Rp494.9 billion. The realization of this investment increased
sebesar 20,9% dibandingkan tahun lalu sebesar Rp409,0 miliar. by 20.9% compared to Rp409.0 billion in the previous year. 38%
Pembelian barang modal selama tahun 2023 ini, sebesar 38% of capital goods purchases during 2023 was used to develop the
digunakan untuk pengembangan bisnis Perseroan, dan sebesar 62% Company’s business, and 62% was used for routine investments to
digunakan untuk investasi yang bersifat rutin guna mempertahankan maintain production capacity, replace equipment that is no longer
kapasitas produksi, mengganti peralatan yang sudah tidak produktif productive or has expired, and the remainder will be used to improve
atau telah habis masa ekonomisnya dan sisanya digunakan untuk office building facilities.
pembenahan fasilitas gedung kantor.
202 PT ELNUSA Tbk Laporan Tahunan 2023
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Pembelian barang modal untuk pengembangan bisnis Perseroan Purchases of capital goods for the Company’s business development
selama tahun 2023 sebagian besar digunakan untuk pengembangan during 2023 were mostly used for upstream and downstream
bisnis hulu dan hilir yakni antara lain untuk pengadaan Accomodation business development, namely for the procurement of Offshore Work
Work Barge (AWB) Offshore, Mobil Tanki (MT) Pola Sewa, dan Barge (AWB) Accommodation, Rental of Tank Cars (MT), and Zone-
Cementing Pump Unit Zone-2. Guna mempertahankan kapasitas 2 Cementing Pump Unit. In order to maintain production capacity,
produksi, pembelian barang modal yang dilakukan yakni antara lain purchases of capital goods include the procurement of All-In Plus
untuk pengadaan Mobil Tanki Pola All-In Plus, Aksesoris Hydraulic Pattern Tank Cars, Hydraulic Drilling Unit (HDU) Accessories, and
Drilling Unit (HDU), dan Equipment Project Slickline. Selain untuk Slickline Project Equipment. In addition to developing the Company’s
pengembangan bisnis Perseroan, investasi barang modal juga business, investment in capital goods is also used to revitalize and
digunakan untuk revitalisasi dan penggantian peralatan yang sudah replace equipment that is no longer productive or has expired,
tidak produktif atau telah habis masa ekonomisnya terutama pada especially in the upstream oil and gas services business segment and
segmen bisnis jasa hulu migas dan jasa distribusi & logisitik untuk distribution & logistics services to meet the needs of several large
memenuhi kebutuhan pada beberapa proyek besar yang dikerjakan projects carried out during 2023.
selama tahun 2023.
Beberapa investasi barang modal dengan nilai signifikan yang Several capital expenditures with significant value that the Company
dilakukan Perseroan di tahun 2023 antara lain: made in 2023 include:
(Dalam jutaan rupiah | In million rupiah)
Nilai Investasi
Investasi Barang Modal Tujuan Investment Objective Capital Expenditure
Value
Accomodation Work Barge Peningkatan Kapasitas dan 97.481 Capacity Increase and Accomodation Work Barge
(AWB) Offshore Ekspansi Bisnis Business Expansion (AWB) Offshore
Mobil Tanki (MT) Pola All-In Plus Mempertahankan Kapasitas 83.028 Maintaining Capacity All-In Plus Scheme Tank Car (MT)
Mobil Tanki (MT) Pola Sewa Peningkatan Kapasitas dan 40.322 Capacity Increase and Lease Scheme Tank Car (MT)
Ekspansi Bisnis Business Expansion
Aksesoris Hydraulic Drilling Unit Mempertahankan Kapasitas 34.733 Maintaining Capacity Hydraulic Drilling Unit (HDU)
(HDU) Accessories
Cementing Pump Unit Zone-2 Peningkatan Kapasitas dan 20.363 Capacity Increase and Zone-2 Cementing Pump Unit
Ekspansi Bisnis Business Expansion
REALISASI PENGGUNAAN DANA PENAWARAN REALIZATION OF PROCEEDS FROM PUBLIC
UMUM OFFERING
Pada tahun 2023, tidak ada realisasi terkait dengan penggunaan For the year 2023, there were no realization related to the use of
dana penawaran umum, mengingat seluruhnya telah direalisasikan proceeds from public offering, considering realization occurred
tahun 2021. in 2021.
Berikut adalah Realisasi penggunaan Dana Sukuk Ijarah Berkelanjutan The following are details of realization on the use of the Company’s
Tahap I Perseroan tahun 2021. Sustainable Ijarah Sukuk Funds Phase I of 2021.
Nilai Realisasi Hasil Penawaran Umum
Rencana Penggunaan Dana Realisasi Penggunaan Dana
Value of Realization of Proceeds from
Funds Utilization Plan Funds Utilization Realization
Public Offering Sisa Hasil
Jumlah Biaya Penawaran
Hasil Penawaran Umum
Jenis Penawaran Tanggal Pembayaran Pembayaran
Penawaran Umum & Hasil Pembayaran Pembayaran (Rp juta)
Umum Efektif Modal Kerja Modal Kerja
No. Umum PPN Bersih Investasi Total Investasi Total Remaining
Type of Public Effective (Rp juta) (Rp juta)
(Rp juta) (Rp juta) (Rp juta) (Rp juta) (Rp juta) (Rp juta) (Rp juta) Proceeds
Offering Date Payment Payment
Total Expenses Net Payment of Total Payment of Total from Public
of Working of Working Offering
Proceeds of Public Proceeds Investment (Rp million) Investment (Rp million)
Capital Capital (Rp million)
from Public Offering & (Rp million) (Rp million) (Rp million)
(Rp million) (Rp million)
Offering VAT Tax
(Rp million) (Rp million)
1 Sukuk Ijarah 11/08/2020 700.000 1.210 698.790 349.395 349.395 698.790 349.395 349.395 698.790 –
Tahap I
Ijarah Sukuk
Phase I
2023 Annual Report PT ELNUSA Tbk 203
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
INFORMASI MATERIAL MENGENAI INVESTASI, MATERIAL INFORMATION ON INVESTMENT,
EKSPANSI, DIVESTASI, PENGGABUNGAN USAHA, EXPANSION, DIVESTMENT, BUSINESS MERGER,
AKUISISI, DAN/ ATAU RESTRUKTURISASI UTANG/ ACQUISITION, AND/OR DEBT/CAPITAL
MODAL RESTRUCTURING
Perseroan tidak melakukan ekspansi, divestasi, pengabungan usaha, The Company did not conduct any material expansion, divestment,
akuisisi dan restrukturisasi utang/modal yang material selama business merger, acquisition, and debt/ capital restructuring
tahun 2023. during 2023.
PERBANDINGAN ANTARA TARGET ANGGARAN COMPARATION BETWEEN BUDGET TARGET AND
DENGAN REALISASI, DAN PROYEKSI USAHA REALIZATION, AND BUSINESS OUTLOOK
Manajemen menentukan proyeksi Pendapatan Usaha menggunakan The management determines the Operating Revenue Projections
asumsi-asumsi internal dan makro yang digunakan pada penyusunan using internal and macro assumptions used in preparing the 2023
anggaran tahun 2023, pergerakan harga minyak dunia diperkirakan budget, as movement in world oil prices was expected to improve
akan mengalami perbaikan pada rentang harga US$90/barel. Disisi in the price range of US$90/barrel. On the other hand, demand for
lain adanya permintaan peningkatan harga jual jasa hulu migas increase in the selling prices of upstream oil and gas services and
dan tarif transportasi BBM berlanjut pada tahun 2023. Pendapatan fuel transportation rates continued in 2023. The Company’s revenue
Perseroan mengalami kenaikan sekitar 2% dibandingkan tahun increased by around 2% compared to 2022, with revenue contributors
2022, dengan kontributor pendapatan dari segmen jasa hulu migas from the integrated upstream oil and gas services segment of 34%,
terintegrasi sebesar 34%, jasa distribusi dan logistik energi 53% dan energy distribution and logistics services by 53% and the remainder
sisanya dari segmen jasa penunjang migas. from the oil and gas supporting services segment.
Sementara itu, laba Perseroan ditargetkan meningkat walaupun Moreover, the Company’s profit was targeted to increase despite the
dengan kondisi industri migas tahun 2023 belum menunjukan condition of the oil and gas industry in 2023 that has not indicated any
peningkatan aktivitas yang signifikan. Elnusa menargetkan margin significant increase in activity. Elnusa targeted a net profit margin of
laba bersih sebesar 3,1% pada tahun 2023, turun jika dibandingkan 3.1% in 2023, lower compared to 2020, which stood at 3.2%. Efforts
dengan tahun 2020 sebesar 3,2%. Upaya mempertahankan margin to maintain profitability margins are expected to occur in the Seismic,
profitabilitas diharapkan terjadi pada bisnis Seismik, Well services, Well Services, Workover businesses and productivity improvements
Workover, dan perbaikan produktivitas di bisnis unit OM & EPC. Di in the OM & EPC business units. On the other hand, there is also an
sisi lain, juga terdapat peningkatan jumlah truput yang didorong dari increase in the number of fuel trucks, resulting from the increase in
peningkatan kebutuhan BBM masyarakat dan industri. the public’s and industry’s needs for fuel.
Laba (Rugi) dan Penghasilan Komprehensif Lain
Profit (Loss) and Other Comprehensive Income
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Pencapaian
Realisasi Proyeksi 2024
Proyeksi 2024
Terhadap Terhadap
Terhadap
Realisasi 2023 Target 2023 Realisasi 2023
Target 2023 Proyeksi 2024 Target 2023
2023 2023 2024 Outlook
Uraian 2023 Target 2024 Outlook 2024 Outlook Description
Realization Realization to 2023
to 2023 Target
Achievement Realization
(%)
to Target (%)
(%)
(1) (2) (1-2) (3) (3:1) (3:2)
Pendapatan 12.564.391 9.085.460 138,3 10.456.776 83,2 115,1 Income
Jasa Distribusi dan 7.049.741 5.542.088 127,2 6.173.178 87,6 111,4 Energi Distribution and
Logistik Energi Logistics Services
Jasa Hulu Migas 4.257.537 3.145.648 135,3 3.559.622 83,6 113,2 Integrated Upstream Oil
Terintegrasi and Gas Services
Jasa Penunjang Migas 1.820.835 1.251.484 145,5 1.410.343 77,5 112,7 Oil and Gas Support
Services
Laba Bruto 1.169.702 930.332 125,7 1.011.282 86,5 108,7 Gross Profit
Laba (Rugi) Operasi 669.652 492.170 136,1 623.211 93,1 126,6 Operating Profit (Loss)
Laba Rugi Lain-lain (23.040) (92.838) 24,8 (96.818) 420,2 104,3 Other Profit (Loss)
Laba (Rugi) Tahun 503.131 279.337 180,1 412.274 81,9 147,6 Profit (Loss) for the Year
Berjalan
Laba (Rugi) 487.889 279.337 174,7 412.274 84,5 147,6 Comprehensive Profit
Komprehensif Tahun (Loss) for the Year
Berjalan
204 PT ELNUSA Tbk Laporan Tahunan 2023
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Posisi Keuangan Konsolidasian dan Struktur Modal
Consolidated Financial Position and Capital Structure
(Dalam jutaan rupiah, kecuali dinyatakan lain | In million rupiah, unless stated otherwise)
Pencapaian
Realisasi Proyeksi 2024
Proyeksi 2024
Terhadap Terhadap
Terhadap
Realisasi 2023 Target 2023 Realisasi 2023
Target 2023 Proyeksi 2024 Target 2023
2023 2023 2024 Outlook
Uraian 2023 Target 2024 Outlook 2024 Outlook Description
Realization Realization to 2023
to 2023 Target
Achievement Realization
(%)
to Target (%)
(%)
(1) (2) (1-2) (3) (3:1) (3:2)
Aset lancar 6.106.301 4.272.564 70,0% 5.464.109 127,9% 127,9% Current Assets
Aset Tetap 2.231.821 2.271.894 101,8% 2.476.261 109,0% 109,0% Fixed Assets
Aset lain-lain 1.263.360 1.617.852 128,1% 974.575 60,2% 60,2% Other Assets
Total Aset 9.601.482 8.162.310 85,0% 9.031.792 110,7% 110,7% Total Assets
Liabilitas Lancar 4.234.123 2.588.959 61,1% 3.535.482 136,6% 136,6% Current Liabilities
Liabilitas Tidak Lancar 951.291 1.265.200 133,0% 961.605 76,0% 76,0% Non-Current Liabilities
Total Liabilitas 5.185.414 3.854.158 74,3% 4.497.087 116,7% 116,7% Total Liabilities
Ekuitas 4.416.068 4.308.152 97,6% 4.534.705 105,3% 105,3% Equity
Total Liabilitas dan 9.601.482 8.162.310 85,0% 9.031.792 110,7% 110,7% Total Liabilities and
Ekuitas Equity
INFORMASI DAN FAKTA MATERIAL YANG MATERIAL INFORMATION AND FACTS OCCURING
TERJADI SETELAH TANGGAL LAPORAN AKUNTAN FOLLOWING THE DATE OF ACCOUNTANT’S
REPORT
Tidak ada peristiwa/kejadian atau fakta yang terjadi dan tergolong There were no events/incidents or facts that occurred and categorized
material setelah periode laporan keuangan perseroan. as material following the periode of the company’s financial report.
DAMPAK NILAI TUKAR MATA UANG ASING IMPACT OF FOREIGN CURRENCY EXCHANGE
RATE
Mata uang fungsional Grup adalah rupiah. Grup dapat menghadapi The Group’s functional currency is rupiah. The Group may be faced
risiko nilai tukar mata uang asing karena pinjaman, pendapatan dan with foreign currency exchange rate risks due to loans, revenues, and
biaya beberapa pembelian utamanya dalam mata uang dolar AS expenses on seveal purchases, which were primarily denominated
atau harganya secara signifikan dipengaruhi oleh perubahan tolok in US dollars or their prices were significantly affected by changes in
ukur harga dalam mata uang asing (terutama dolar AS). Grup tidak benchmark prices in foreign currencies (mainly US dollars). The Group
mempunyai kebijakan lindung nilai yang formal untuk laju pertukaran does not have a formal hedging policy for foreign currency exchange
mata uang asing. Bagaimanapun, terkait dengan hal-hal yang telah rates. However, in relation to the matters discussed in the paragraph
didiskusikan pada paragraf di atas, fluktuasi dalam nilai tukar rupiah above, the fluctuations in the rupiah and US dollar exchange rates
dan dolar AS menghasilkan lindung nilai natural untuk laju nilai provide a natural hedge for the Group’s exchange rates.
tukar Grup.
PROSPEK USAHA BUSINESS OUTLOOK
Selama tahun 2023, sektor hulu migas Indonesia berhasil melakukan During 2023, Indonesia’s upstream oil and gas sector managed to
investasi yang cukup masif. Satuan Kerja Khusus Pelaksana Kegiatan make quite massive investments. The Special Task Force for Upstream
Usaha Hulu Minyak dan Gas Bumi (SKK Migas) mencatat realisasi Oil and Gas Business Activities (SKK Migas) noted that investment
investasi di 2023 mencapai US$13,7 miliar. Jumlah ini meningkat realization in 2023 reached US$13.7 billion. This amount is an
dibanding realisasi investasi tahun 2022 yang berada pada angka increase compared to investment realization in 2022 which was at
US$12,1 miliar. US$12.1 billion.
Kebutuhan akan investasi tersebut akan semakin meningkat ke The need for this investment will continue to increase in the future in
depannya untuk mencapai target besar industri hulu migas, yaitu order to achieve the big targets of the upstream oil and gas industry,
pencapaian target produksi minyak sebesar 1 juta barel minyak per namely to accomplish the oil production target of 1 million barrels
hari (BOPD) dan produksi gas sebesar 12 miliar standar kaki kubik of oil per day (BOPD) and gas production of 12 billion standard cubic
per hari (BSCFD) di tahun 2030. Diperlukan perbaikan fiskal untuk feet per day (BSCFD) in 2030. Fiscal improvements are needed to
meningkatkan investasi migas ke depan dan mendukung program increase oil and gas investment going forward and support the 1
1 Juta BOPD Minyak dan 12 BSCFD Gas di tahun 2030. Dampak Million BOPD Oil and 12 BSCFD Gas program in 2030. The positive
2023 Annual Report PT ELNUSA Tbk 205
Page 208
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
positif dari peningkatan produksi migas nasional akan mengurangi impact of increasing national oil and gas production will reduce the
current account deficit (CAD), menjaga ketahanan energi nasional, current account deficit (CAD), maintain national energy security,
menciptakan lapangan kerja dan penguatan kapasitas perusahaan create jobs and strengthen capacity of national companies supporting
nasional penunjang industri hulu migas. the upstream oil and gas industry.
Berikut gambaran Aktivitas utama Hulu Migas tahun 2023: The following provides an illustration of the main activities of 2023
Upstream Oil and Gas:
Harga minyak mentah Indonesia (Indonesia Crude Price/ICP) di Indonesia’s Crude Oil Price (ICP) in December 2023 decreased to
Desember 2023 turun menjadi US$75,5 per barel dari US$76,6 per US$75.5 per barrel from US$76.6 per barrel in 2022. ICP realization
barel pada tahun 2022 lalu. Realisasi ICP pada tahun 2023 ini juga jauh in 2023 was also far lower than assumptions used in the State Income
lebih rendah dibandingkan asumsi dalam Anggaran Pendapatan dan and Expenditure Budget (State Budget/APBN) recorded at US$95 per
Belanja Negara (APBN) yang tercatat sebesar US$95 per barel. barrel.
Lifting minyak pada tahun 2023 sebesar 605,5 MBOPD, lebih rendah Oil lifting in 2023 was at 605.5 MBOPD, lower than realization in
dari realisasi tahun 2022 yang tercatat mencapai 612 MBOPD, dan 2022, which noted to reached 612 MBOPD, and even lower than the
bahkan lebih rendah dari target APBN 2023 yang sebesar 660 MBOPD. 2023 APBN target of 660 MBOPD. Oil and gas lifting below target
Lifting migas di bawah target dipengaruhi oleh penurunan alamiah was affected by the natural decline in the productivity of relatively
produktivitas sumur yang relatif sudah mulai tua. old wells.
Realisasi investasi Hulu Migas di tahun 2023 sebesar US$13,7 miliar Realization of upstream oil and gas investment in 2023 was US$13.7
atau naik 13% dari tahun 2022 dan melampai pertumbuhan investasi billion, incrasing by 13% compared to 2022 and exceeded the global
hulu migas global yang diperkirakan berada dikisaran 6,5%. upstream oil and gas investment growth, which is estimated to be
around 6.5%.
Jasa Hulu Migas Terintegrasi terdiri dari 2 Divisi yaitu Divisi Upstream Integrated Upstream Oil and Gas Services consists of 2 Divisions,
yang terdiri dari Oilfield Services (OFS) dan Geoscience & Reservoir namely the Upstream Division, which consists of Oilfield Services
Services (GRS) dan Divisi Engineering, Production and Construction- (OFS) and Geoscience & Reservoir Services (GRS) and the EPC-OM
Operation & Maintenance (EPC-OM). Pada tahun 2023, peningkatan Division (Engineering, Production and Construction-Operation &
revenue di Jasa Hulu Migas Terintegrasi didorong dari peningkatan Maintenance). In 2023, the increase in revenue in the Integrated
produktivitas baik dari kegiatan well services, workover maupun dari Upstream Oil and Gas Services was driven by increased productivity
EPC-OM. both from well services, workover activities, and from EPCOM.
Pada Jasa Distribusi dan Logistik Energi, Perseroan melalui anak In Energy Distribution and Logistics Services, the Company through its
perusahaan PT Elnusa Petrofin (EPN) merupakan rekanan Pertamina subsidiary, PT Elnusa Petrofin (EPN), is Pertamina’s partner in the fuel
dalam bisnis distribusi dan transportasi bahan bakar minyak. Jasa ini oil distribution and transportation business. This service is the largest
menjadi kontributor terbesar pendapatan Perseroan sebesar 53%. contributor to the Company’s revenue at 53%. The prospects for this
Prospek jasa ini pada 2023 mengalami peningkatan seiring dengan service in 2023 will increase, in line with the increase in fuel demand
kenaikan kebutuhan bahan bakar untuk retail dan industri. for retail and industry.
ASPEK PEMASARAN MARKETING ASPECT
Dengan cakupan produk dan jasa yang komprehensif dari hulu hingga With comprehensive product and service coverage from upstream to
hilir, membuat Elnusa terus mampu memberikan solusi yang sesuai downstream, Elnusa continues to be able to provide solutions that
dengan kebutuhan pelanggan. Pada tahun 2023, sektor migas tengah suit customer needs. In 2023, the oil and gas sector faced major
menghadapi tantangan besar akibat ketidakstabilan geopolitik global. challenges due to global geopolitical instability. And also the issue of
Dan juga permasalahan climate change (perubahan iklim) yang climate change, which is addressed with the issue of energy transition.
disikapi dengan isu transisi energi. Meskipun demikian, sektor migas Nevertheless, the oil and gas sector has succeeded in increasing the
berhasil meningkatkan area kerja minyak dan gas untuk mendukung oil and gas working area to support national energy needs.
kebutuhan energi nasional.
Efisiensi masih menjadi fokus para pelanggan di tambah dengan Efficiency is still the focus of customers, in addition to the current
kondisi bisnis industri saat ini yang masih pasang surut. Oleh karena itu, industrial business conditions, which are still fluctuating. Therefore,
market analysis serta strategi selektif dalam pemilihan pasar menjadi market analysis and selective strategies in market selection are key to
kunci untuk meningkatkan profitabilitas dan kapabilitas internal. increasing profitability and internal capabilities.
Strategi Pemasaran Marketing Strategy
Dalam rangka mewujudkan komitmen Perseroan sebagai perusahaan In the effort to manifest the Company’s commitment as a leading
jasa energi terkemuka dan memberikan solusi total yang mampu energy services company and provide total solution so as to be able to
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memberikan jasa secara menyeluruh dan profesional serta provide comprehensive and professional services that are profitable
menguntungkan baik kepada pelanggan maupun kepada Perseroan. for both customers and the Company. Several concrete measures
Beberapa langkah nyata yang dituangkan dalam strategi pemasaran that have been outlined in the Company’s marketing and business
dan pengembangan bisnis Perseroan adalah sebagai berikut: development strategy are as follows:
Strategi pertama adalah dengan pelaksanaan Baseline Strategy. The first strategy is to implement the Baseline Strategy. The Company
Perseroan berhasil mempertahankan pasar eksisting dengan succeeded in maintaining the existing market by optimizing synergies
mengoptimalkan sinergi di dalam Pertamina Group melalui within the Pertamina Group through increasing cooperation between
peningkatan kerja sama antara anak perusahaan, yang tidak terbatas subsidiaries, which is not limited to Upstream Subholding as the
pada Subholding Upstream sebagai entitas induk Perseroan. Salah Company’s parent entity. One of the examples is carried out through
satu contoh adalah dilakukan perbaikan pada contract terms & improvements to contract terms & conditions, price reviews, as well
conditions, price review, serta peningkatan produktivitas dan utilitas as increasing productivity and utility of assets and equipment. In
aset dan peralatan. Selain mengoptimalkan sinergi Pertamina Group, addition to optimizing Pertamina Group synergies, the Company also
Perseroan juga terus meningkatkan kapasitas dan kapabilitas anak continues to increase the capacity and capabilities of its subsidiaries
usahanya guna memperkuat posisinya sebagai penyedia jasa energi to strengthen its position as an integrated energy services provider.
terintegrasi. Hal ini dilakukan melalui penerapan teknologi yang This is conducted through the application of appropriate technology,
tepat, inovasi, perbaikan proses bisnis internal, serta peningkatan innovation, internal business process improvements, and improving
kualitas layanan jasa energi terintegrasi. Perseroan juga fokus pada the quality of integrated energy services. The Company also focuses
penguatan operational excellence dengan meningkatkan kompetensi on strengthening operational excellence by increasing competence
dan kapabilitas melalui investasi dan kemitraan strategis, yang pada and capability through investments and strategic partnerships, which
akhirnya berdampak positif pada kinerja Perseroan pada tahun 2023. ultimately have a positive impact on the Company’s performance
in 2023.
Strategi berikutnya adalah dengan menjalankan Growth Strategy, di The next strategy is to carry out the Growth Strategy, in which this
mana strategi ini berhasil dengan baik dalam mendukung Baseline strategy has been successful in supporting the Baseline Strategy. The
Strategy. Perseroan melakukan perluasan pangsa pasar dimana Company expanded its market share where the Company succeeded
Perseroan berhasil memasuki pasar non eksisting secara selektif in selectively entering non-existing markets by:
dengan cara:
a. Memberikan solusi terhadap isu-isu dan tantangan yang dihadapi a. Providing solutions to issues and challenges faced by customers.
oleh pelanggan.
b. Melalui Sinergi Pertamina Group. b. Through Pertamina Group Synergies.
c. Meningkatkan Market Intelligence. c. Improving Market Intelligence.
d. Menerapkan Resilience Strategy for Growth (memperkuat bisnis d. Implementing Resilience Strategy for Growth (strengthening core
inti dan memperluas ke bisnis yang berdekatan) business and expanding to adjacent businesses)
Selain hal tersebut di atas, Perseroan juga terus melakukan ekspansi In addition to the abovementioned, the Company also continues
untuk mendapatkan pasar-pasar baru di sektor energi lainnya melalui to expand to acquire new markets in other energy sectors through
perluasan ke bisnis yang berdekatan seperti Vibroseis Stimulation expansion into adjacent businesses, such as the Vibroseis Stimulation
Reservoir di wilayah kerja Pertamina Hulu Rokan serta melalui Reservoir in the Pertamina Hulu Rokan working area ,as well as through
selective investment di antaranya adalah investasi Hydraulic Drilling selective investment, including investment in Hydraulic Drilling Units
Unit (HDU), investasi bisnis chemical, transportasi non BBM sehingga (HDU), investment in the chemical business, non-fuel transportation,
mampu menambah pendapatan di luar pasar eksisting. which ultimately increase income outside the existing market.
Strategi terakhir yang tidak kalah penting adalah Sustainability Strategy The final strategy that is no less important is the Sustainability
di mana Perseroan memiliki program jangka pendek dan program Strategy, where the Company has short-term programs and long-
jangka panjang yang diharapkan dapat menjadi recurring income bagi term programs that are expected to become recurring income for the
Perseroan. Untuk jangka pendek, Perseroan telah mengembangkan Company. In the short-term, the Company has developed new product
unit produk dan layanan baru untuk menjangkau pasar potensial non and services unit to reach potential non-existing markets that are
eksisting yang masih selaras dengan portofolio Perseroan. Sementara still in line with the Company’s portfolio. Meanwhile, the Company’s
itu, program jangka panjang Perseroan adalah pengembangan long-term program is to develop capabilities and capacities, including
kapabilitas dan kapasitas di antaranya adalah pengelolaan kerja sama managing operational cooperation in Pertamina’s working areas,
operasi di wilayah kerja Pertamina, bisnis mini LNG, energi distribusi mini LNG business, energy distribution and logistics, as well as
dan logistik serta melakukan pengembangan kapabilitas offshore di developing Offshore capabilities in the EPC-OM business and in the
bisnis EPC-OM serta di bidang energi baru-terbarukan melalui sinergi new-renewable energy sector through synergies within the Pertamina
Pertamina Group dan bekerja sama dengan technology provider Group, and collaborate with technology providers through mutually
melalui skema kerja sama yang saling menguntungkan. beneficial cooperation schemes.
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Perseroan optimis, dengan langkah-langkah tersebut, Perseroan tidak The Company is optimistic that, through these measures, the
hanya mampu mempertahankan pangsa pasar di iklim bisnis yang Company will not only be able to maintain its market share in a
sangat kompetitif, namun dapat meningkatkan pangsa pasar yang highly competitive business climate, but will also be able to increase
lebih luas dengan selalu meningkatkan kapasitas dan kapabilitas yang its market share by always increasing capacity and capability, which
merupakan kompetensi baru bagi Perseroan sehingga dapat menjaga is a new competency for the Company, enabling it to maintain the
keberlangsungan kinerja Perseroan secara jangka panjang. sustainability of the Company’s long-term performance.
Pangsa Pasar Market Share
Pertamina Group masih menjadi penyumbang pendapatan Perseroan Pertamina Group remains as the Company’s largest income contributor,
terbesar, dengan komposisi 77,0% dari total revenue Perseroan. with 77.0% composition of the Company’s total revenue. With the
Dengan strategi pemasaran di atas, Perseroan optimis mampu abovementioned marketing strategy, the Company is optimistic on its
memberikan pelayanan dengan total solution terbaik yang tentunya capability to provide the best services of total solution and surely this
hal tersebut juga dapat membantu membuka peluang baru Perseroan can also assist with opening up new opportunities for the Company to
untuk mendapatkan pangsa pasar yang lebih baik lagi. obtain even greater market share.
Pada segmen jasa hulu migas, pangsa pasar Perseroan menjadi 2,1%. On the upstream oil and gas services segment, the Company’s market
Berikut perbandingan estimasi pangsa pasar Perseroan. share stood at 2.1%. The following is comparison on the Company’s
market share estimates.
Uraian 2023 2022 2021 Description
Investasi Hulu Migas Indonesia (Miliar dolar AS) 13,7 12,3 10,7 Indonesia’s Upstream Oil and Gas Investment
(US billion dollar)
Pendapatan Elnusa Segmen Hulu Migas 0,286 0,276 0,209 Income of Elnusa’s Integrated Upstream Oil and
Terintegrasi (Miliar dolar AS) Gas Segment (US billion dollar)
Estimasi Pangsa Pasar 2,1% 2,3 % 1,9% Market Share Estimate
KEBIJAKAN DIVIDEN DAN PEMBAGIANNYA DIVIDEND POLICY AND ITS DISTRIBUTION
Dasar Kebijakan Pembagian Dividen Basis of Dividend Distribution Policy
Sesuai dengan Prospektus Perseroan tahun 2008, Perseroan Pursuant to the Company’s 2008 Prospectus, the Company planned
merencanakan dan berusaha membagikan dividen dalam bentuk and strived to distribute dividen in the form of cash money at least
uang tunai sekurang-kurangnya sekali dalam setahun. Besarnya once a year. The amount of dividend is related to the Company’s profit
dividen dikaitkan dengan keuntungan Perseroan pada tahun buku in the concerned fiscal year, without disregarding the soundness
yang bersangkutan, dengan tidak mengabaikan tingkat kesehatan level of the Commpany and without prejudice to the rights of the
Perseroan dan tanpa mengurangi hak dari Rapat Umum Pemegang Company’s General Meeting of Shareholders to determine otherwise
Saham Perseroan untuk menentukan lain, sesuai dengan ketentuan in line with the provisions set forth under the Company’s Articles of
Anggaran Dasar Perseroan. Association.
Dengan mengindahkan ketentuan-ketentuan di atas, Perseroan By complying to the above provisions, the Company strives to maintain
berusaha untuk mempertahankan rasio pembayaran dividen lebih dividend distribution ratio of more than 20% of the Company’s
dari 20% dari laba bersih konsolidasi Perseroan untuk setiap tahunnya. consolidated net profit for each year. Determining the amount and
Penentuan jumlah dan pembayaran dividen tersebut akan bergantung distribution of this dividend witll depend on the recommendation
pada rekomendasi dari Direksi Perseroan, namun tidak terdapat of the Company’s Board of Directors, however, there is no certainty
kepastian bahwa Perseroan akan membayarkan dividen pada tahun that the Company will be able to distribute dividend for this year or
ini ataupun pada tahun-tahun mendatang. Keputusan Direksi dalam for the coming years. Decision of the Board of Directors in providing
memberikan rekomendasi pembayaran dividen tergantung pada: recommendation on dividen distribution depends on the following:
1. Rencana pengembangan Perseroan dan belanja modal; 1. Company development and capital spending plans;
2. Pertimbangan kebijakan pada sektor industri yang sejenis; 2. Consideration of the policies in similar industry’s sector;
3. Kondisi arus kas dan kebutuhan modal kerja Perseroan; 3. Condition of the Company’s cash flow and working capital
requirement;
4. Kebijakan struktur permodalan Perseroan; 4. Policy of the Company’s capital structure;
5. Laba bersih Perseroan. 5. Company’s net profit.
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Pembagian dividen di sepanjang tahun 2023 untuk hasil usaha di Dividend distribution throughout 2023 for business accomplishments
tahun 2022 sebagai berikut: in 2022 is as follows:
Uraian 2023 Description
Kebijakan pembagian dividen 20% Kebijakan pembagian dividen
Dividend distribution policy Dividend distribution policy
Dividen kas yang dibagikan Rp189.032.299.143,50 Dividen kas yang dibagikan
Distribution of cash dividend Distribution of cash dividend
Dividen per lembar saham Rp25,90 Dividen per lembar saham
Dividend per share Dividend per share
Rasio pembagian Dividen 50% Rasio pembagian Dividen
Dividend distribution ratio Dividend distribution ratio
Tanggal pengumuman 7 Juni 2023 Tanggal pengumuman
Date of announcement June 7, 2023 Date of announcement
Tanggal Pembayaran 6 Juli 2023 Tanggal Pembayaran
Date of Payment July 6, 2023 Date of Payment
PEMBAGIAN DAN PEMAYARAN DIVIDEN TAHUN 2019 HINGGA 2023
Distribution and Payment of Dividend in 2019 to 2023
Tahun Pembagian Dividen
2023 2022 2021 2020 2019
Dividend Distribution Year
Tahun Buku 2022 2021 2020 2019 2018
Fiscal Year
Tanggal Pengumuman 7 Juni 2023 21 Juli 2022 21 Juli 9 Juli 11 April
Announcement Date June 7, 2023 July 21, 2022 July 21 July 9 April 11
Tanggal Pembayaran 6 Juli 2023 19 Agustus 2022 20 Agustus 2021 7 Agustus 2020 10 Mei 2019
Payment Date July 6, 2023 August 19, 2022 August 20, 2021 August 7, 2020 May 10, 2019
Kebijakan Pembagian Dividen (%) 20% 20% 20% 20% 20%
Dividend Distribution Policy (%)
Dividen Kas yang Dibagikan (Rp) Rp189.032 juta Rp54.370 juta Rp74.724 juta Rp89.119 juta Rp69,08 juta
Cash Dividend Distributed (Rp) Rp189,032 million Rp54,370 million Rp74,724 million Rp89,119 million Rp69,08 million
Dividen per Lembar Saham (Rp/lembar) Rp25,90 Rp7,45 Rp10,23 Rp12,21 Rp9,46
Dividend per Share (Rp/share)
Rasio Pembagian Dividen (%) 50% 50% 30% 25% 25%
Dividend Distribution Rasio (%)
KONTRIBUSI TERHADAP NEGARA MELALUI CONTRIBUTION TO THE COUNTRY THROUGH
PERPAJAKAN TAXATION
Kebijakan Pengelolaan dan Pembayaran Pajak Tax Management and Payment Policy
Kebijakan terhadap pengelolaan dan pembayaran pajak berdasarkan The policy regarding tax management and payment is based on
ketepatan penghitungan dan tingkat akurasi data pajak sesuai dengan the accuracy of calculations and the accuracy level of tax data in
peraturan perundang-undangan perpajakan yang berlaku. accordance with applicable tax laws and regulations.
Realisasi Pembayaran Pajak Tax Payment Realization
Sebagai perusahaan yang patuh terhadap semua peraturan yang As a company that complies with all applicable regulations, the
berlaku, Perseroan telah melakukan pemenuhan terkait kewajiban Company has met its obligations in paying taxes, which is one form of
dalam membayar pajak yang merupakan salah satu bentuk kontribusi the Company’s contribution to the country. The following are details
Perseroan kepada negara. Adapun rincian kewajiban Perseroan terkait of the Company’s obligations regarding taxation in 2023 and 2022:
perpajakan di tahun 2023 dan 2022, adalah sebagai berikut:
(Dalam jutaan rupiah | In million rupiah)
Uraian 2023 2022 Description
Pajak Penghasilan badan: Corporate Income Tax:
Tahun berjalan 1.057 4.909 Current year
Tahun-tahun sebelumnya 161 – Previous years
PPH 4 (2) 1.403 1.250 PPH 4 (2)
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(Dalam jutaan rupiah | In million rupiah)
Uraian 2023 2022 Description
Pajak Final 15 1.325 565 Final Tax 15
PPH 21 25.149 15.443 PPH 21
PPH 22 811 779 PPH 22
PPH 23 6.768 5.634 PPH 23
PPH 25 (Badan) – 3.175 PPH 25 (Corporate)
PPH 26 1.231 – PPH 26
Pajak Pertambahan Nilai 23.070 26.500 Value Added Tax
Utang pajak lainnya – Other Tax Payable
Jumlah 60.975 58.255 Total
INFORMASI TRANSAKSI MATERIAL YANG INFORMATION ON MATERIAL TRANSACTIONS
MENGANDUNG BENTURAN KEPENTINGAN CONTAINING CONFLICTS OF INTEREST AND/OR
DAN/ATAU TRANSAKSI DENGAN PIHAK TRANSACTIONS WITH AFFILIATED/RELATED
AFILIASI/ PIHAK BERELASI PARTIES
Sepanjang tahun 2023, Perseroan melakukan transaksi dengan Throughout 2023, the Company conducted transactions with affiliated
pihak-pihak yang berafiliasi, namun transaksi tersebut dikecualikan parties, however, the transactions are excluded from the BAPEPAM-LK
dari peraturan BAPEPAM-LK No. IX.E.1 karena tidak mengandung Regulation No. IX.E.1 as they do not contain conflicts of interest
benturan kepentingan, mengingat transaksi tersebut merupakan considering that the transactions were ongoing transactions as well
transaksi berkelanjutan serta kegiatan usaha utama dan penunjang as the main business activities and supporting business activities
kegiatan usaha Perseroan serta Anak Perusahaan. Entitas dianggap of the Company and Subsidiaries. An entity is regarded as related if
berelasi jika entitas tersebut baik secara langsung maupun tidak the entity, directly or indirectly, can control or jointly control or has
langsung dapat mengendalikan atau mengendalikan bersama atau significant influence of the group in making financial and operational
memiliki pengaruh signifikan atas grup dalam pengambilan keputusan decisions. The entity is also regarded related if the concerned entity is
keuangan dan operasional. Entitas juga dianggap berelasi jika entitas in joint control with the Group.
tersebut berada dalam pengendalian bersama dengan Grup.
Pengungkapan Pihak Berelasi
Disclosure of Related Parties
Sifat Hubungan Pihak-pihak Berelasi Sifat Transaksi
Nature of Relationship Related Parties Nature of Transaction
Entitas induk PT Pertamina Hulu Energi PT Pertamina (Persero) Penjualan barang dan jasa dan pembelian barang dagangan
Parent entity of PT Pertamina Hulu Energi Sales of goods and services and purchases of merchandise
inventories
Entitas induk | Parent entity PT Pertamina Hulu Energi Penjualan jasa | Sales of services
Entitas sepengendali PT Pertamina EP Penjualan jasa | Sales of services
Entity under common control PT Pertamina Hulu Indonesia Penjualan jasa | Sales of services
PT Pertamina Drilling Services Penjualan jasa | Sales of services
Indonesia
PT Pertamina EP Cepu Penjualan jasa | Sales of services
PT Pertamina Hulu Rokan Penjualan jasa | Sales of services
PT Pertamina Gas Penjualan barang dan jasa | Sales of goods and services
PT Pertamina Geothermal Penjualan jasa | Sales of services
Energy
PT Pertamina Lubricant Penjualan barang dan jasa dan pembelian barang dagangan
Sales of goods and services and purchases of merchandise
PT Nusantara Regas Penjualan jasa | Sales of services
PT Perusahaan Gas Negara Tbk Penjualan jasa | Sales of services
PT Asuransi Tugu Pratama Pembelian jasa asuransi | Purchases of insurance services
Indonesia Tbk
PT Pertamina Retail Pembelian barang dagangan
Purchases of merchandise inventories
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Sifat Hubungan Pihak-pihak Berelasi Sifat Transaksi
Nature of Relationship Related Parties Nature of Transaction
PT Pertamina Patra Niaga Pembelian barang dagangan
Purchases of merchandise inventories
PT Pertamina Trans Kontinental Pembelian jasa sewa | Purchases of rental services
PT Patra Jasa Penjualan jasa | Sales of services
PT Kilang Pertamina Penjualan barang dan pembelian barang dagangan
International Sales of goods and purchases of merchandise
PT Pertamina Power Indonesia Penjualan jasa | Sales of services
PT Pertamina Bina Medika Jasa kesehatan | Healthcare services
PT Pertamina Petrochemical Penjualan jasa | Sales of services
Trading
PT Pertamina Internasional Pembelian barang dagangan
Marketing and Distribution Ltd Purchases of merchandise inventories
PT Pertamina Training & Penjualan jasa | Sales of services
Consulting
PT Pertamina Shipping Penjualan jasa | Sales of services
PT Patra Trading Pembelian barang dagangan
Purchases of merchandise inventories
PT Pertamina Internasional EP Penjualan jasa | Sales of services
Entitas berelasi dengan pemerintah PT Bank Negara Indonesia Jasa perbankan | Banking services
Government-related entity (Persero) Tbk
PT Bank Rakyat Indonesia Jasa perbankan | Banking services
(Persero) Tbk
PT Bank Tabungan Negara Jasa perbankan | Banking services
(Persero) Tbk
PT Bank Syariah Indonesia Tbk Jasa perbankan | Banking services
PT Bank Mandiri (Persero) Tbk Jasa perbankan | Banking services
PT Dahana (Persero) Pembelian barang proyek | Purchase of project goods
SKK Migas (Satuan Kerja Khusus Penjualan Jasa | Sales of Services
Pelaksana Kegiatan Usaha Hulu
Minyak dan Gas Bumi)
SKK Migas (Special Work Unit for
Upstream Oil and Gas Business
Activities)
PT Bank Jawa Barat Tbk Jasa perbankan | Banking services
Manajemen kunci yang sama Koperasi Karyawan Elnusa Pembelian jasa sewa dan alih daya
Common key management Purchase of rental and outsourcing services
Realisasi Transaksi Pihak Berelasi Tahun 2023
Realization of Related Party Transaction in 2023
(Dalam jutaan rupiah | In million rupiah)
Uraian 2023 2022 Description
Kas dan setara Kas 1.980.845 1.530.771 Cash and Cash Equivalents
Piutang usaha 2.793.973 2.756.473 Account receivables
Aset keuangan lancar lainnya 36.454 95.726 Other current financial assets
Aset keuangan tidak lancar lainnya 268.502 299.919 Other non-current financial assets
Pinjaman bank jangka pendek 37.507 22.511 Short-term bank loans
Utang usaha 434.186 370.007 Account payables
Pendapatan ditangguhkan 58.850 69.550 Deferred income
Kompensasi personil manajemen kunci 66.272 42.296 Key management personnel compensation
Pendapatan 9.671.155 8.646.344 Income
Pembelian 3.444.910 4.422.121 Purchase
2023 Annual Report PT ELNUSA Tbk 211
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Management Discussion and Analysis
Pemenuhan Peraturan dan Ketentuan Terkait serta Compliance with Related Regulations and
Kebijakan Mekanisme Review atas Transaksi Provisions as well as Review Mechanism Policies on
Transactions
Elnusa telah memiliki kebijakan mengenai transaksi yang mengandung Elnusa has established a policy regarding transactions that contain
benturan kepentingan dan/atau transaksi dengan pihak berelasi. conflicts of interest and/or transactions with related parties.
Transaksi material yang dilakukan harus diputuskan oleh Dewan Material transactions carried out must be decided by the Board of
Komisaris dan senantiasa memperhatikan prinsip kehati-hatian, serta Commissioners and always takes into account the precautionary
telah memenuhi ketentuan maupun peraturan perundang-undangan principle, and must comply with the applicable laws and regulations.
yang berlaku. Di samping itu, transaksi material juga harus diputuskan In addition, material transactions must also be decided by the Board
oleh Dewan Komisaris secara Independen. of Commissioners independently.
Selama tahun 2023, tidak terdapat pelanggaran atas peraturan During 2023, there were no violations to laws and regulations related
perundang-undangan terkait dengan transaksi dengan pihak to transactions with related parties and there were no transactions
berelasi serta tidak terdapat transaksi yang mengandung benturan containing conflicts of interest.
kepentingan.
Kewajaran dan Alasan dilakukannya Transaksi Fairness and Reason for Transaction
Seluruh transaksi yang dilakukan pada tahun 2023 dilakukan secara All transactions made in 2023 were carried out fairly (arm’s length)
wajar (arm’s length) dan sesuai dengan persyaratan komersial normal. and in accordance with normal commercial terms. The fairness of
Kewajaran transaksi dengan pihak terkait atau mengandung benturan transactions with related parties or containing conflict of interest were
kepentingan telah dilakukan secara wajar sesuai peraturan perundang- carried out appropriately in accordance with the laws and regulations.
undangan. Transaksi dilakukan atas dasar alasan kebutuhan Perseroan Transactions were carried out on the basis of the Company’s needs
dan bebas dari konflik kepentingan. and were free from conflict of interest.
Dengan demikian, pengungkapan selanjutnya mengenai hal ini Thus, further disclosure regarding this matter is adjusted to PSAK No. 7
disesuaikan dengan PSAK No. 7 tentang Pengungkapan atas Pihak- on Disclosure of Related Parties. In detail, information regarding these
Pihak Berelasi. Secara rinci, informasi mengenai transaksi ini terdapat transactions can be found in the Notes to the Financial Statements
pada Catatan atas Laporan Keuangan No. 31 tentang “Informasi No. 31 regarding “Information regarding Related Parties”.
mengenai Pihak-Pihak Berelasi”.
Pernyataan Direksi bahwa Transaksi telah Statement of the Board of Directors that
Memenuhi Prosedur Memadai dan Sesuai Praktik Transaction has Fulfilled Adequate Procedures and
Bisnis yang Berlaku Umum is In Accordance with Generally Accepted Business
Practices
Direksi memandang bahwa transaksi dengan pihak berelasi/terafiliasi The Board of Directors believes that transactions with related/
telah memenuhi prosedur memadai serta sesuai dengan praktik bisnis affiliated parties have met adequate procedures and are in accordance
yang berlaku umum. Seluruh transaksi pada tahun 2023 dilakukan with generally accepted business practices. All transactions in 2023
dengan memperhatikan praktik bisnis yang berlaku umum dan prinsip were carried out taking into account generally accepted business
arm’s length (prinsip transaksi yang wajar). practices and the arm’s length principle (fair transaction principle).
Selain itu, seluruh transaksi dengan Pihak Berelasi tesebut telah In addition, all transactions with Related Parties have been audited
diaudit oleh Kantor Akuntan Publik yang Independen. Transaksi by an Independent Public Accounting Firm. This transaction is also in
tesebut juga telah sesuai dengan peraturan perundang-undangan accordance with applicable laws and regulations.
yang berlaku.
Peran Dewan Komisaris dan Komite Audit untuk Role of the Board of Commissioners and the Audit
Memastikan Transaksi Dilakukan sesuai Praktik Committee to Ensure that Transactions are Carried
Bisnis yang Berlaku umum, yang antara lain Out In Accordance With Generally Accepted
dilakukan dengan memenuhi prinsip transaksi yang Business Practices, among others, Carried out by
wajar (arms-length principle) Complying with the Arm’s Length Principle
Sesuai dengan tugas dan fungsinya, Komite Audit selalu melakukan In accordance with its duties and functions, the Audit Committee
review terhadap kegiatan usaha Perseroan, terutama di bidang always reviews the Company’s business activities, especially in the
keuangan termasuk transaksi dengan pihak afiliasi/berelasi. financial sector, including transactions with affiliated/related parties.
Dewan Komisaris mendapatkan laporan sebagai bagian dari fungsi The Board of Commissioners receives reports as part of its supervisory
pengawasan. function.
212 PT ELNUSA Tbk Laporan Tahunan 2023
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Dewan Komisaris menilai bahwa transaksi yang dilakukan oleh The Board of Commissioners assesses that the transactions carried
Perseroan sepanjang tahun 2023 telah memenuhi unsur kepatuhan out by the Company throughout 2023 have fulfilled the elements of
terhadap regulasi. compliance with regulations.
Rujukan Informasi Transaksi dengan Pihak Berelasi Reference to Transaction Information with Related
pada Laporan Keuangan Parties in Financial Statements
Informasi tentang transaksi dengan pihak berelasi diuraikan juga pada Information regarding transactions with related parties is also
Laporan Keuangan yang telah diaudit dan terdapat dalam lampiran explained in the audited Financial Statements and is contained in the
Laporan Tahunan di halaman 98 (Catatan atas Laporan Keuangan Annual Report attachment on page 98 (Notes to Financial Statements
No. 31–Informasi Mengenai Pihak Pihak Berelasi). No. 31–Information Regarding Related Parties).
INFORMASI KEUANGAN YANG MENGANDUNG FINANCIAL INFORMATION CONTAINING
KEJADIAN YANG BERSIFAT LUAR BIASA DAN EXTRAORDINARY AND RARE EVENTS
JARANG TERJADI
Sepanjang tahun 2023, tidak terdapat perubahan peraturan Throughout 2023, there were no changes in the laws and regulations
perundang-undangan yang berpengaruh signifikan terhadap with significant influence on the Company both in terms of financial
Perseroan baik dari sisi keuangan maupun operasional. and operational aspects.
PERUBAHAN PERATURAN PERUNDANG- CHANGES IN LAWS AND REGULATIONS THAT
UNDANGAN YANG BERPENGARUH SIGNIFIKAN SIGNIFICANTLY AFFECT THE COMPANY
TERHADAP PERUSAHAAN
Sepanjang tahun 2023, tidak terdapat perubahan peraturan Throughout 2023, there were no changes in laws and regulations
perundang-undangan yang berpengaruh signifikan terhadap that significantly affected the Company both in terms of finance and
Perseroan baik dari sisi keuangan maupun operasional. operations.
Perubahan Kebijakan Akuntansi dan Dampaknya terhadap Perusahaan
Changes in Accounting Policies and Their Impact on the Company
Perubahan Kebijakan Akuntansi Penjelasan Dampaknya terhadap Perseroan
Changes in Accounting Policy Explanation Impact on the Company
Amendemen PSAK 22: Kombinasi Bisnis Mengklarifikasi interaksi PSAK 22, PSAK 57, ISAK 30 Perubahan ini dinilai tidak memiliki dampak
tentang Referensi ke Kerangka Konseptual dan Kerangka Konseptual Pelaporan Keuangan signifikan pada pelaporan keuangan Grup
pada saat diadopsi untuk pertama kali.
Amendment to PSAK 22: Business Clarifying the interaction of PSAK 22, PSAK 57, ISAK 30 This amendment was assessed as not having
Combinations regarding Reference to the and the Conceptual Framework of Financial Reporting a significant impact on the Group’s financial
Conceptual Framework reporting when it was first adopted.
Amendemen PSAK 57: Provisi, Liabilitas Mengklarifikasi biaya untuk memenuhi suatu kontrak Perubahan ini dinilai tidak memiliki dampak
Kontijensi dan Aset Kontijensi tentang dan biaya yang berhubungan langsung dengan signifikan pada pelaporan keuangan Grup
Kontrak Menggangu-Biaya Pemenuhan kontrak. pada saat diadopsi untuk pertama kali.
Kontrak
Amendment to PSAK 57: Provisions, Clarifying the costs of fulfilling a contract and the costs This amendment was assessed as not having
Contingent Liabilities and Contingent Assets directly related to the contract. a significant impact on the Group’s financial
regarding Onerous Contracts-Contract reporting when it was first adopted.
Fulfillment Costs
Penyesuaian Tahunan 2020–PSAK 71: Mengklarifikasi biaya yang diperhitungkan Perubahan ini dinilai tidak memiliki dampak
Instrumen Keuangan–Imbalan dalam entitas dalam mengevaluasi apakah persyaratan signifikan pada pelaporan keuangan Grup
pengujian ’10 persen’ untuk penghentian yang dimodifikasi dari suatu liabilitas keuangan pada saat diadopsi untuk pertama kali.
pengakuan liabilitas keuangan. menyebabkan penghentian pengakuan liabilitas
keuangan orisinil dan pengakuan liabilitas
keuangan baru.
2020 Annual Adjustment–PSAK 71: Financial Clarifying the costs that an entity takes into account in This amendment was assessed as not having
Instruments–Benefits in the ‘10 percent’ test evaluating whether the modified terms of a financial a significant impact on the Group’s financial
for derecognition of financial liabilities. liability result in the derecognition of the original reporting when it was first adopted.
financial liability and the recognition of a new financial
liability.
Penyesuaian Tahunan 2020–PSAK 73: Sewa Tidak memperbolehkan entitas untuk mengurangi Perubahan ini dinilai tidak memiliki dampak
suatu hasil penjualan item yang diproduksi. signifikan pada pelaporan keuangan Grup
pada saat diadopsi untuk pertama kali.
2020 Annual Adjustment–PSAK 73: Lease Disallowing an entity to deduct any proceeds from the This amendment was assessed as not having
sale of items produced. a significant impact on the Group’s financial
reporting when it was first adopted.
2023 Annual Report PT ELNUSA Tbk 213
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
INFORMASI KELANGSUNGAN USAHA INFORMATION ON BUSINESS SUSTAINABILITY
Hal-hal yang Berpotensi Berpengaruh Signifikan Issues with Potential Significant Influence on the
terhadap Kelangsungan Usaha Perusahaan pada Company’s Business Sustainability in 2023
Tahun 2023
Invasi Rusia ke Ukraina menimbulkan tantangan yang luas mengingat Russia’s invasion of Ukraine poses far-reaching challenges considering
situasi yang sedang berkembang. Ada banyak faktor dan peristiwa the developing situation. There are many unknown factors and events
yang belum atau tidak dapat diketahui yang dapat berdampak that could have a material impact on the Group’s operations.
material terhadap operasi Grup.
Events related to the war conditions in Ukraine have had and continue
Peristiwa terkait kondisi peperangan di Ukraina ini telah dan terus to have an impact on commodity prices, supply chains, credit risks,
berdampak pada harga komoditas, rantai pasokan, risiko kredit including those related to receivables, commodity trading, treasury
termasuk yang terkait dengan piutang, perdagangan komoditas, and other factors. Any of these factors, individually or in the aggregate,
perbendaharaan dan faktor lainnya. Salah satu dari faktor-faktor ini, may have a material impact on the Group’s earnings, cash flows, and
secara individu atau agregat dapat berdampak material terhadap financial condition.
pendapatan, arus kas, dan kondisi keuangan Grup.
Grup telah dan mungkin terus menilai dampak yang disebabkan The Group has and may continue to assess the impact that wartime
oleh kondisi peperangan di Ukraina terhadap operasi Perusahaan. conditions in Ukraine may have on the Company’s operations. Any
Pengaruh lebih lanjut yang signifikan dari peperangan ini, bila ada significant further impact of this war, if any, will be reflected in the
akan du refleksikan dalam pelaporan keuangan Grup di periode Group’s financial reporting in the following period.
berikutnya.
Assessment Manajemen atas Hal-hal yang Management Assessment on Issues with Potential
Berpotensi Berpengaruh Signifikan terhadap Significant Influence to the Company’s Business
Kelangsungan Usaha Perusahaan pada Tahun 2023 Sustainability in 2023
Dalam mengukur serta menilai hal-hal yang berpotensi berpengaruh In measuring and assessing matters with the potential to significantly
signifikan terhadap kelangsungan usaha Perusahaan, Manajemen influence the sustainability of the Company’s business, the
menggunakan Laporan Evaluasi Kinerja tahun 2023 yang telah diaudit Management utilized the 2023 Performance Assessment Report
oleh Kantor Akuntan Publik Purwantono, Sungkoro & Surja (E&Y). audited by the Public Accounting Firm Purwantoro, Sungkoro &
Surya (E&Y).
Asumsi dalam melakukan Asesmen Assumptions Used in the Assessment
Asumsi yang digunakan Manajemen dalam melakukan pengukuran The assumptions used by the Management in conducting
dan penilaian meliputi beberapa hal sebagai berikut: measurements and assessments covered the following aspects:
• Aspek keuangan • Financial Aspect
– Membandingkan saldo-saldo realisasi tahun 2023 dengan – Comparing realization of 2023 balances against the audited
Laporan Keuangan yang telah diaudit. Financial Statements.
– Menghitung kembali persentase fluktuasi yang dilaporkan – Recalculating the fluctuation percentage as reported by the
oleh Manajemen antara saldo-saldo aktual tahun 2023 Management between the actual 2023 balances against the
dengan target anggaran/RKAP tahun 2023 dan saldo-saldo 2023 budget/RKAP’s targets.
aktual tahun 2023.
• Penilaian tingkat kesehatan Perusahaan • Assessment on Company’s soundness level
- Melakukan perhitungan ulang dan membandingkan indikator – Recalculating and comparing the financial performance
kinerja keuangan antara realisasi tahun 2023 target anggaran/ indicators between 2023 realization of the 2023 budget/
RKAP tahun 2023 berdasarkan kriteria yang telah ditetapkan RKAP targets based on the criteria set in the Performance
dalam Pedoman Penilaian Kinerja Anak Perusahaan Assessment Guidelines of Pertamina‘s Subsidiaries.
Pertamina.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
• Perkembangan usaha Perusahaan • Company business development
– Membandingkan informasi keuangan tahun 2023 dan 2022 – Comparing financial information for 2023 and 2022 with
dengan Laporan Keuangan yang telah diaudit. audited Financial Statements.
– Melakukan perhitungan ulang dan membandingkan informasi – Recalculating and comparing information on 2023 and 2022
rasio keuangan tahun 2023 dan 2022. financial ratios.
TINGKAT KESEHATAN PERUSAHAAN COMPANY SOUNDNESS LEVEL
Tingkat Kesehatan Perusahaan (TKP) mengacu pada ketentuan The Company Soundness Level (TKP) refers to the provisions of the
Pedoman Penilaian Anak Perusahaan PT Pertamina (Persero) No. A6- Guidelines for Assessment of PT Pertamina (Persero) Subsidiaries
002/H40000/2019-S9 serta rekomendasi dari Komite Audit Dewan No. A6-002/H40000/2019-S9 as well as recommendations from the
Komisaris PT Pertamina (Persero) pada Risalah Rapat No. Ris-004/ Audit Committee of the Board of Commissioners of PT Pertamina
KA/DK/2023 tanggal 20 Januari 2023 terkait perlunya seluruh (Persero) in the Minutes of the Meeting No. Ris-004/KA/DK/2023
Subholding untuk memiliki TKP yang sesuai dengan karakteristiknya. dated January 20, 2023 regarding the need for all Subholdings to have
Adapun penilaian diukur dari Penilaian Kinerja Keuangan, Penilaian a TKP that suits their characteristics. The assessment is measured from
Kinerja Operasional, dan Penilaian Kinerja Administrasi, dengan the Financial Performance Assessment, Operational Performance
klasifikasi pada segmen Industri Jasa Penunjang Eksplorasi/Produksi. Assessment, and Administrative Performance Assessment, with a
berdasarkan Penilaian tersebut untuk tahun buku 2023 dihasilkan classification in the Exploration/ Production Support Services Industry
nilai 88 dengan predikat SEHAT AA. segment. Based on the assessment for the 2023 Fiscal year, a score of
88 was obtained with the AA HEALTHY predicate.
2023 Annual Report PT ELNUSA Tbk 215
Page 218
TATA KELOLA
PERUSAHAAN
Corporate Governance
218 Prinsip Tata Kelola Perusahaan 342 Sistem Pengendalian Internal
Principles of Corporate Governance Internal Control System
223 Struktur, Infrastruktur, dan Softstructure Tata Kelola Perusahaan 344 Sistem Manajemen Risiko
Structure, Infrastructure, and Softstructure of Corporate Risk Management System
Governance
358 Perkara Penting
Rapat Umum Pemegang Saham (RUPS) Important Cases
228
General Meeting of Shareholders (GMS)
361 Informasi Mengenai Sanksi Administratif
Information Regarding Administrative Sanctions
245 Dewan Komisaris
Board of Commissioners
361 Kode Etik
Code of Ethics
262 Direksi
Board of Directors
361 Sistem Manajemen Anti Penyuapan
Anti-Bribery Management System
277 Transparansi Informasi Dewan Komisaris dan Direksi
Information Transparency on the Board of Commissioners and
the Board Directors
365 Sistem Manajemen Anti Penyuapan
Anti-Bribery Management System
Hubungan Afiliasi Dewan Komisaris, Direksi dan/atau Pemegang
278
Saham Pengendali
366 Kebijakan Antikorupsi
Anti-Corruption Policy
Affiliate Relationship between the Board of Commissioners, the
Board of Directors, and/or Controlling Shareholder 367 Pengelolaan Benturan Kepentingan
Management of Conflict of Interest
279 Rapat Dewan Komisaris dan Direksi 368 Kompensasi Jangka Panjang
Meetings of the Board of Commissioners and the Board of Long-term Compensation
Directors
369 Kebijakan Kepemilikan Saham dan Transaksi oleh Orang Dalam
288 Keberagaman Komposisi Dewan Komisaris dan Direksi (Insider Trading)
Diversity in Members Composition of the Board of Share Ownership and Insider Trading Policy
Commissioners and the Board of Directors
370 Sistem Pelaporan Pelanggaran
289 Penilaian Kinerja terhadap Dewan Komisaris dan Direksi Violation Reporting System
Performance Assessment for the Board of Commissioners and
the Board of Directors 372 Akses Informasi dan Data Perusahaan
Accesing Company’s Information and Data
291 Nominasi dan Remunerasi Dewan Komisaris dan Direksi
Nomination and Remuneration of the Board of Commissioners 373 Penilaian atau Evaluasi atas Penerapan Tata Kelola Perusahaan
and the Board of Directors yang Baik
Assessment or Evaluation of the Implementation of Good
295 Komite Audit Corporate Governance
Audit Committee
374 Kesesuaian Penerapan Tata Kelola Perusahaan Terhadap ASEAN
306 Komite Nominasi dan Remunerasi Corporate Governance Scorecard (ACGS)
Nomination and Remuneration Committee Suitability of the Implementation of Corporate Governance to
316 Komite Pemantau Risiko ASEAN Corporate Governance Scorecard (ACGS)
Risk Monitoring Committee
378 Penerapan Aspek dan Prinsip Tata Kelola Perusahaan Sesuai
325 Sekretaris Perusahaan Ketentuan Otoritas Jasa Keuangan
Corporate Secretary Implementation of the Aspects and Principles of Corporate
Governance in Accordance with the Provisions of the Financial
335 Unit Audit Internal Service Authority
Internal Audit Unit
Page 219
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Tata Kelola Perusahaan
Corporate Governance
Tata Kelola Perusahaan
Corporate Governance
Tata Kelola yang dijalankan Perseroan didasari oleh prinsip-prinsip
GCG: Transparency, Accountability, Responsibility, Independency,
dan Fairness. Prinsip ini merupakan komitmen kuat Perseroan untuk
selalu menjaga dan meningkatkan nilai perusahaan (corporate value),
mendorong pengelolaan Perusahaan yang profesional, transparan, dan
efisien sehingga fundamental dan daya saing Perseroan semakin kuat dan
terjaga dengan baik.
Governance carried out by the Company is based on GCG principles: Transparency,
Accountability, Responsibility, Independency and Fairness. These principles are strong
commitments of the Company to always maintain and improve corporate value, encourage for
professional, transparent, and efficient management of the Company so that the fundamental
and competitiveness of the Company become even stronger and well maintained.
Prinsip Tata Kelola Perusahaan
Principles of Corporate Governance
Penerapan tata kelola perusahaan yang baik atau Good Corporate Implementation of Good Corporate Governance (GCG) in
Governance (GCG) PT Elnusa Tbk (“Elnusa”, “Perseroan”), antara PT Elnusa Tbk (“Elnusa”, “Company”), among others, refers to
lain mengacu pada Peraturan Otoritas Jasa Keuangan (POJK) No. 21/ Financial Services Authority Regulation (POJK) No. 21/POJK.04/2015
POJK.04/2015 tentang Penerapan Pedoman Tata Kelola Perusahaan regarding Implementation of Governance in Public Companies
Terbuka dan Surat Edaran Otoritas Jasa Keuangan (OJK) No. 32/ and Circular Letter of the Financial Services Authority (OJK)
SEOJK.04/2015 tentang Pedoman Tata Kelola Perusahaan terbuka. No. 32/SEOJK.04/2015 regarding Governance Guidelines of Public
Regulasi ini menekankan adanya 5 (lima) aspek dalam GCG, Companies. This regulation emphasizes the 5 (five) aspects of GCG,
yakni: Hubungan Perusahaan Terbuka dengan Pemegang Saham namely: Relationship of Public Companies with the Shareholders in
dalam Menjamin Hak-hak Pemegang Saham; Fungsi dan Peran Ensuring the Rights of the Shareholders; Function and Role of the
Dewan Komisaris; Fungsi dan Peran Direksi; Partisipasi Pemangku Board of Commissioners; Function and Role of the Board of Directors;
Kepentingan; dan Keterbukaan Informasi. Participation of Stakeholders; and Disclosure of Information.
Perseroan meyakini bahwa penerapan prinsip-prinsip GCG akan The Company believes that implementation of GCG principles
memberikan nilai tambah bagi Elnusa maupun para pemangku provides added value for Elnusa as well as the stakeholders. In
kepentingan. Selain itu, akan menjadi fondasi dalam pengelolaan addition, it will become the foundation in managing the Company’s
kegiatan usaha Perseroan. business activities.
Mengingat pentingnya penerapan prinsip GCG, Perseroan senantiasa Considering the importance of GCG implementation, the Company
mengembangkan kualitasnya, seiring dengan perubahan peraturan continuously strives to enhance the quality, in conjunction with the
perundang-undangan serta praktik terbaik di industri, maupun change in the laws and regulations as well as industry’s best practices,
tantangan yang dihadapi. Karena itulah, Perseroan selalu melakukan and challenges faced. For this reason, the Company always assesses
evaluasi secara berkala untuk memastikan terwujudnya prinsip GCG periodically to ensure a comprehensive manifestation of GCG
secara komprehensif. principles.
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Tata Kelola Perusahaan
Corporate Governance
Inisiatif tersebut dilakukan, karena Perseroan menyadari, seiring Such initiative is carried out as the Company realizes that with
dengan perkembangan dunia usaha, prinsip GCG turut mengalami developments in the business world, GCG principles also experience
perkembangan. Terutama yang mencakup dengan sistem pengawasan enhancement. Especially which encompass surveillance and control
dan pengendalian dalam mendukung etika kerja dan pengambilan systems in supporting work ethics and accountable decision-making,
keputusan yang bertanggung jawab, integritas dalam pelaporan integrity in financial reporting, appropriate risk management, as well
keuangan, pengelolaan risiko yang layak, serta hubungan pemangku as ethical relationship between stakeholders and the Company.
kepentingan dan Perseroan yang beretika.
Perseroan juga membangun hubungan yang harmonis dengan The Company also develops harmonious relationship with
pemangku kepentingan. Melalui hubungan tersebut, diharapkan stakeholders. Through such relationship, it is hoped that the formed
terbentuk dunia usaha yang menghindari cara-cara menciptakan business world evades creating momentary profits, but instead, able
keuntungan sesaat, namun justru mampu berkontribusi bagi dimensi to contribute to the social and environmental dimensions of the
sosial dan lingkungan di sekitarnya. surrounding community.
ASAS TATA KELOLA PERUSAHAAN YANG BAIK PRINCIPLES OF GOOD CORPORATE GOVERNANCE
1. Transparansi 1. Transparency
2. Akuntabilitas 2. Accountability
3. Responsibilitas 3. Responsibility
4. Independensi 4. Independency
5. Kewajaran 5. Fairness
Penjelasan prinsip-prinsip dasar di atas dan penerapannya secara Explanation of the above basic principles and their general application
umum di lingkup Perseroan adalah sebagai berikut: within the scope of the Company is as follows:
Prinsip Dasar Penjelasan Sesuai Pedoman GCG Elnusa Penerapan di Lingkup Elnusa
Basic Principle Explanation in accordance with Elnusa GCG Guidelines Implementation within the Scope of Elnusa
Keterbukaan • Tersedianya kebijakan secara tertulis pada sarana akses • Tersedianya situs web Perseroan
informasi Perusahaan. • Tersedianya Laporan Tahunan dan Laporan
• Informasi yang disajikan selalu akurat dan memadai bagi Keberlanjutan
seluruh pemangku kepentingan • Tersedianya siaran Pers
• Kemudahan dalam mengakses informasi Perusahaan • Tersedianya berbagai pedoman secara tertulis dalam
situs web Perseroan
Transparency • Availability of written policies on the facilities to access • Availability of Company website
Company information • Availability of Annual Reports and Sustainability Reports
• Information presented is always accurate and adequate • Availability of press releases
for all stakeholders • Availability of various written guidelines in the Company
• Easy access to Company information website
Akuntabilitas • Penilaian kinerja secara berkala • Perseroan secara berkala menyelenggarakan penilaian
• Proses check and balance system dalam pengelolaan kinerja Dewan Komisaris, Komite Dewan Komisaris,
Perseroan serta Direksi
• Melalui Rapat Umum Pemegang Saham
Tahunan, Dewan Komisaris dan Direksi
mempertanggungjawabkan kinerjanya kepada
Pemegang Saham
• Direksi mempertanggungjawabkan kinerjanya kepada
Pemegang Saham
Accountability • Periodic performance assessment • The Company periodically conducts performance
• Check and balance system process in managing the assessment on the Board of Commissioners, the
Company Committees of the Board of Commissioners, as well as
the Board of Directors
• Through the Annual General Meeting of Shareholders,
the Board of Commissioners and the Board of Directors
take accountability of their performance to the
Shareholders
• The Board of Directors takes accountability for its
performance to the Shareholders
Pertanggungjawaban • Menjunjung tinggi integritas Perusahaan melalui • Penerapan standar etika Perusahaan
Corporate Value • Tersedianya berbagai bisnis proses secara update
• Melaksanakan praktik bisnis secara bertanggung jawab
Accountability • Uphold the Company’s integrity through Corporate • Implementation of Company’s ethical standards
Values • Availability of various updated business processes
• Responsibly carry out business practices
2023 Annual Report PT ELNUSA Tbk 219
Page 222
Tata Kelola Perusahaan
Corporate Governance
Prinsip Dasar Penjelasan Sesuai Pedoman GCG Elnusa Penerapan di Lingkup Elnusa
Basic Principle Explanation in accordance with Elnusa GCG Guidelines Implementation within the Scope of Elnusa
Kemandirian • Keputusan yang objektif untuk setiap proses bisnis yang • Perseroan melaksanakan kegiatan usaha secara mandiri
dilakukan dan tidak mendapat intervensi dari Pemegang Saham
• Menghindari adanya potensi benturan kepentingan Pengendali maupun pemangku kepentingan lainnya
Independency • Objective decision for each business process carried out • The Company carried out business activities
• Avoid potential conflict of interest independently and may not be intervened by the
Controlling Shareholders nor other stakeholders
Kesetaraan dan Kewajaran • Perlakuan yang setara terhadap pemegang saham • Pemanggilan RUPS dilakukan 21 hari sebelum
• Perlakuan yang setara kepada para karyawan pelaksanaan RUPS dengan menggunakan bahasa
Indonesia dan bahasa Inggris
• Penyampaian CV dari masing-masing calon pengurus
Perseroan dalam situs web Perseroan
• Tersedianya akses yang memudahkan para pemegang
saham untuk memperoleh dokumen proxy pemegang
saham
Equality and Fairness • Equal treatment of the Shareholders • Invitation to the GMS is carried out 21 days prior to
• Equal treatment of the employees GMS implementation by use of both Indonesian and
English languages
• Deliverance of the CVs of each Company’s management
candidate
• Availability of easy access for shareholders to obtain
shareholders’ proxy documents
TUJUAN PENERAPAN GCG PURPOSE OF GCG IMPLEMENTATION
Untuk mewujudkan Perusahaan yang berdaya saing tinggi dan terus To manifest as a company that is competitive and continues to grow,
tumbuh, Perseroan mengembangkan struktur dan sistem Tata Kelola the Company develops its Corporate Governance structure and system
Perusahaan sesuai dengan prinsip-prinsip GCG, dengan tujuan: in accordance with GCG principles with the following objectives:
1. Mengoptimalkan nilai Perusahaan untuk membangun daya saing 1. Optimize the Company’s value to build a strong competitiveness
yang kuat baik secara nasional maupun internasional, dalam both nationally and internationally, in maintaining ethics and
menjaga etika dan integritas agar dapat menjaga eksistensi integrity in order to maintain existence and sustainable growth
dan pertumbuhan secara berkelanjutan dalam menghadapi era in facing free trade era in the South East Asian Nations Economic
perdagangan bebas Masyarakat Ekonomi ASEAN (MEA); Community (SEAEC);
2. Mendorong pengelolaan perusahaan secara profesional, efisien 2. Encourage professional, efficient and effective management of the
serta efektif selain juga memberdayakan fungsi dan meningkatkan company while also empowering the function and enhancement
kemandirian organ-organ dalam perusahaan; of independency of the organs within the company;
3. Memberikan jaminan rasa aman sehingga akan menumbuhkan 3. Provide assurance of security that will generate the trust of the
kepercayaan dari para investor maupun calon investor; investors as well as prospective investors;
4. Mengarahkan serta mengendalikan hubungan kerja di antara 4. Direct and control work relationships among Company organs;
organ Perseroan;
5. Mendorong agar setiap pengambilan keputusan maupun 5. Encourage every decision making as well as implementation to be
pelaksanaannya harus dilandasi nilai moral yang tinggi dan sesuai based on high moral value and in accordance with applicable laws
dengan peraturan perundang-undangan yang berlaku serta and regulations and high social responsibility;
tanggung jawab sosial yang tinggi;
6. Menciptakan sumber daya manusia yang profesional; 6. Create professional human resources;
7. Meningkatkan kesejahteraan seluruh Insan Elnusa serta 7. Improve the welfare of all personnel of Elnusa as well as increase
peningkatan kemanfaatan bagi stakeholders; benefits for stakeholders;
8. Mencegah terjadinya penyimpangan dalam pengelolaan 8. Prevent deviations in managing the Company;
Perseroan;
9. Meningkatkan budaya kerja Perseroan. 9. Improve the Company Work Culture.
DASAR HUKUM LEGAL BASIS
Penerapan GCG di Perseroan mengacu kepada beberapa ketentuan, GCG implementation in the Company refers to a number of prevailing
peraturan, serta perundang-undangan yang berlaku, yaitu: provisions, regulations and laws, namely as follows:
1. Undang-Undang Republik Indonesia 1. Laws of the Republic of Indonesia
a. Undang-Undang Republik Indonesia No. 40 Tahun 2007 a. Law of the Republic of Indonesia No. 40 of Year 2007 regarding
tentang Perseroan Terbatas. Limited Liability Companies.
b. Undang-Undang Republik Indonesia No. 8 Tahun 1995 b. Law of the Republic of Indonesia No. 8 of Year 1995 regarding
tentang Pasar Modal. Capital Markets.
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c. Undang-Undang Republik Indonesia No. 28 Tahun 1999 c. Law of the Republic of Indonesia No. 28 of Year 1999
tentang Penyelenggara Negara yang Bersih dan Bebas dari regarding the Administration of the State that is Clean and
Korupsi, Kolusi, dan Nepotisme. Free from Corruption, Collusion, and Nepotism.
d. Undang-Undang Republik Indonesia No. 5 Tahun 1999 d. Law of the Republic of Indonesia No. 5 of Year 1999 regarding
tentang Larangan Praktik Monopoli dan Persaingan Usaha Prohibition of Monopolistic and Unfair Business Competition
Tidak Sehat. Practices.
e. Undang-Undang Republik Indonesia No. 13 Tahun 2003 e. Law of the Republic of Indonesia No. 13 of Year 2003 regarding
tentang Ketenagakerjaan. Manpower.
f. Undang-Undang Republik Indonesia No. 20 Tahun 2001 f. Law of the Republic of Indonesia No. 20 of Year 2001 regarding
tentang Perubahan atas Undang- Undang Republik Indonesia Change in the Law of the Republic of Indonesia No. 31 of Year
No. 31 Tahun 1999 tentang Pemberantasan Tindak Pidana 1999 regarding Eradication of the Criminal Acts of Corruption.
Korupsi.
g. Undang-Undang Republik Indonesia No. 15 Tahun 2002 g. Law of the Republic of Indonesia No. 15 of Year 2002 regarding
tentang Tindak Pidana Pencucian Uang sebagaimana telah Criminal Acts of Money Laundering as amended by Law of the
diubah dengan Undang-Undang Republik Indonesia No. 25 Republic of Indonesia No. 25 of Year 2003.
Tahun 2003.
h. Undang Undang Republik Indonesia No. 11 Tahun 2008 h. Law of the Republic of Indonesia No. 11 of Year 2008 regarding
tentang Informasi dan Transaksi Elektronik. Electronic Information and Transaction.
i. Undang Undang Republik Indonesia No. 14 Tahun 2008 i. Law of the Republic of Indonesia No. 14 of Year 2008 regarding
tentang Keterbukaan Informasi. Disclosure of Information.
2. Peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan 2. Regulations of the Capital Markets and Financial Institutions
(Bapepam-LK) yang telah dialihfungsikan menjadi Otoritas Jasa Supervisory Agency (Bapepam-LK) which was transformed into
Keuangan (OJK), serta Peraturan Bursa Efek Indonesia (BEI). the Financial Services Authority (OJK), as well as Regulations of
the Indonesia Stock Exchange (IDX).
a. Peraturan OJK No. 33/POJK.04/2014 tentang Direksi dan a. OJK Regulation No. 33/POJK.04/2014 regarding the Board of
Dewan Komisaris Emiten atau Perusahaan Publik. Directors and the Board of Commissioners of Issuers or Public
Companies.
b. Peraturan OJK No. 34/POJK.04/2014 tentang Komite b. OJK Regulation No. 34/POJK.04/2014 on Nomination and
Nominasi dan Remunerasi Emiten atau Perusahaan Publik. Remuneration Committee of Issuers or Public Companies.
c. Peraturan OJK No. 35/POJK.04/2014 tentang Sekretaris c. OJK Regulation No. 35/POJK.04/2014 regarding Corporate
Perusahaan Emiten atau Perusahaan Publik. Secretary of Issuers or Public Companies.
d. Peraturan OJK No. 8/POJK.04/2015 tentang Situs Web Emiten d. OJK Regulation No. 8/POJK.04/2015 concerning Websites of
atau Perusahaan Publik. Issuers or Public Companies.
e. Peraturan OJK No. 21/ POJK.04/2015 tentang Pedoman Tata e. OJK Regulation No. 21/ POJK.04/2015 regarding Governance
Kelola Perusahaan Terbuka. Guidelines of Public Companies.
f. Peraturan OJK No. 30/POJK.04/2015 tentang Laporan f. OJK Regulation No. 30/POJK.04/2015 concerning Report on
Realisasi Penggunaan Dana Hasil Penawaran Umum. the Realization of the Use of Public Offering Proceeds.
g. Peraturan OJK No. 31/POJK.04/2015 tentang Keterbukaan g. OJK Regulation No. 31/POJK.04/2015 regarding Disclosure of
atas Informasi atau Fakta Material oleh Emiten atau Material Information or Facts by Issuers or Public Companies.
Perusahaan Publik.
h. Peraturan OJK No. 55/POJK.04/2015 tentang Pembentukan h. OJK Regulation No. 55/POJK.04/2015 on Establishment and
dan Pedoman Pelaksanaan Kerja Komite Audit. Implementation Guidelines of Audit Committee Work.
i. Peraturan OJK No. 56/POJK.04/2015 tentang Pembentukan i. OJK Regulation No. 56/POJK.04/2015 concerning
dan Pedoman Penyusunan Piagam Unit Audit Internal. Establishment and Guidelines for the Preparation of the
Internal Audit Charter.
j. Peraturan OJK No. 29/POJK.04/2016 tentang Laporan j. OJK Regulation No. 29/POJK.04/2016 regarding Annul Report
Tahunan Emiten atau Perusahaan Publik. of Issuers or Public Companies.
k. Surat Edaran OJK No. 32/SEOJK.04/2015 tentang Pedoman k. OJK Circular Letter No. 32/SEOJK.04/2015 concerning
Tata Kelola Perusahaan Terbuka. Guidelines for Governance of Public Companies.
l. Surat Edaran OJK No. 30/SEOJK.04/2016 tentang Bentuk dan l. OJK Circular Letter No. 30/SEOJK.04/2016 on Form and
Isi Laporan Tahunan Emiten atau Perusahaan Publik. Content of Annual Reports of Issuers or Public Companies.
m. Peraturan OJK No. 11/POJK.04/2017 tentang Laporan m. OJK Regulation No. 11/POJK.04/2017 regarding Report on
Kepemilikan atau Setiap Perubahan Kepemilikan Saham Ownership or Every Change in Share Ownership of Public
Perusahaan Terbuka. Companies.
n. Peraturan OJK No. 13/POJK.03/2017 tentang Penggunaan n. OJK Regulation No. 13/POJK.03/2017 on the Use of Public
Jasa Akuntan Publik dan Kantor Akuntan Publik dalam Accountant and Public Accounting Office Services in Financial
Kegiatan Jasa Keuangan. Service Activities.
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o. Peraturan Otoritas Jasa Keuangan No. 15/POJK.04/2020 o. Financial Service Authority Regulation Noo. 15/POJK.04/2020
tentang Rencana dan Penyelenggaraan Rapat Umum on Plans and Implementation of General Meeting of
Pemegang Saham Perusahaan Terbuka. Shareholders of Public Companies.
p. Peraturan Otoritas Jasa Keuangan No. 16/POJK.04/2020 p. Financial Services Authority Regulation No. 16/POJK.04/2020
tentang Pelaksanaan Rapat Umum Pemegang Saham concerning Implementation of Electronic General Meeting of
Perusahaan Terbuka secara Elektronik Shareholders of Public Companies.
q. Peraturan Otoritas Jasa Keuangan No. 17/POJK.04/2020 q. Financial Services Authority Regulation No. 17/POJK.04/2020
tentang Transaksi Material dan Perubahan Kegiatan Usaha. on Material Transaction and Changes in Business Activities.
r. Peraturan Otoritas Jasa Keuangan No. 42/POJK.04/2020 r. Financial Services Authority Regulation No. 42/POJK.04/2020
tentang Transaksi Afiliasi dan Transaksi Benturan Kepentingan. regarding Affiliated Transactions and Conflict of Interest
Transactions.
s. Lampiran Keputusan Direksi BEI No. Kep-305/BEJ/07-2004 s. Attachment of the IDX Board of Directors’ Decree No. Kep-
tanggal 19 Juli 2004 tentang Peraturan No. I-A Pencatatan 305/BEJ/07-2004 dated 19 July 2004 regarding Regulation
Saham dan Efek Bersifat Ekuitas Selain Saham yang diterbitkan No. I-A Share and Equity Securities Listing Other than Shares
oleh Perseroan Tercatat. issued by listed companies.
3. Pedoman Umum Good Corporate Governance Indonesia 3. General Guidelines on Indonesia Good Corporate Governance of
Tahun 2006 yang diterbitkan oleh Komite Nasional Kebijakan Year 2006 published by the National Committee of Governance
Governance tanggal 17 Oktober 2006 (“Pedoman Umum GCG Policy dated October 17, 2006 (“KNKG Indonesia GCG General
Indonesia KNKG”). Guidelines”).
4. Anggaran Dasar Perseroan terakhir, yang telah disahkan melalui 4. The latest Company Articles of Association, ratified through
No. 84 tanggal 31 Desember 2021. No. 84 dated December 31, 2021.
5. ISO 26000 tentang Panduan Tanggung Jawab Sosial. 5. ISO 26000 regarding Corporate Social Responsibility Guidelines.
6. ISO 37001 tentang Sistem Manajemen Anti Penyuapan. 6. ISO 37001 regarding Anti-Bribery Management System.
7. OECD 2004 Principles of Corporate Governance. 7. OECD 2004 Principles of Corporate Governance.
PERKEMBANGAN PENERAPAN TATA KELOLA DEVELOPMENT OF GOOD CORPORATE
PERUSAHAAN YANG BAIK GOVERNANCE IMPLEMENTATION
PT Elnusa Tbk merupakan perusahaan publik yang tercatat di Bursa PT Elnusa is a public company listed in the Indonesia Stock Exchange
Efek Indonesia (BEI). Karena itu, Perseroan berkomitmen menjadikan (IDX). For this purpose, the Company is committed to making GCG
penerapan prinsip-prinsip GCG sebagai landasan dalam menciptakan principles as the foundation in the efforts to create sustainable added
nilai tambah yang berkelanjutan bagi para pemegang saham, values for the shareholders, the public at large, and various other
masyarakat secara luas, dan berbagai pemangku kepentingan lainnya stakeholders (employees, consumers, regulators, work partners, and
(pegawai, konsumen, regulator, mitra kerja, dan lain-lain) baik dalam others) both for the short as well as long terms.
jangka pendek maupun jangka panjang.
Tata Kelola yang dijalankan Perseroan didasari oleh prinsip-prinsip Governance carried out by the Company is based on GCG principles:
GCG: Transparency, Accountability, Responsibility, Independency, Transparency, Accountability, Responsibility, Independency and
dan Fairness. Prinsip ini merupakan komitmen kuat Perseroan untuk Fairness. These principles are strong commitments of the Company
selalu menjaga dan meningkatkan nilai perusahaan (corporate value), to always maintain and improve corporate value, encourage for
mendorong pengelolaan Perusahaan yang profesional, transparan professional, transparent and efficient management of the Company
dan efisien sehingga fundamental dan daya saing Perseroan semakin so that the fundamental and competitiveness of the Company
kuat dan terjaga dengan baik. become even stronger and well maintained.
Seluruh organ Perseroan telah menjalankan fungsinya dengan baik. All organs of the Company are properly carrying out their functions.
Dewan Komisaris melakukan fungsi pengawasannya atas kebijakan The Board of Commissioners performs its supervisory function
pengurusan, jalannya pengurusan, baik mengenai Perseroan maupun on policy matters, management operation, both concerning the
usaha Perseroan yang dilakukan oleh Direksi, serta memberi nasihat company as well as the Company’s business conducted by the Board
kepada Direksi. Direksi menjalankan tugasnya secara kolegial dalam of Directors, as well as provide advices to the Board of Directors. The
melaksanakan pengurusan Perseroan dan bertanggung jawab Board of Directors performs its duties collegially in managing the
kepada RUPS sebagai bentuk perwujudan akuntabilitas pengelolaan Company and is responsible to the GMS as a form of accountability for
Perusahaan sesuai dengan prinsip-prinsip tata kelola perusahaan. the management of the Company in accordance with the principles of
corporate governance.
Perkembangan penerapan tata kelola perusahaan selama tahun 2023 Development in the implementation of corporate governance during
di antaranya mencakup: the year 2023, among others, encompasses the following:
1. Pembaruan code of conduct. 1. Update on the code of conduct.
2. Pembaruan prosedur penerimaan pemberian hadiah dan hiburan. 2. Update on procedures of receiving/giving gifts & entertainment
(gratuity).
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3. Pembaruan prosedur pelaksanaan pengendalian anti penyuapan. 3. Update on procedures of anti-bribery control implementation.
4. Pembaruan prosedur investigasi dan penanganan penyuapan. 4. Update on procedures of investigation and handling of bribery.
5. Penerapan Compliance Online Systems (COMPOLS). 5. Implementation of Compliance Online Systems (COMPOLS).
6. Sosialisasi GCG. 6. GCG socialization.
Struktur, Infrastruktur, dan Softstructure Tata
Kelola Perusahaan
Structure, Infrastructure, and Softstructure of Corporate Governance
STRUKTUR TATA KELOLA PERUSAHAAN STRUCTURE OF CORPORATE GOVERNANCE
Secara garis besar, struktur GCG di lingkup Perseroan mengacu In general, the GCG structure within the Company’s scope refers
kepada Undang-undang No. 40 Tahun 2007 tentang Perseroan to Law No. 40 of Year 2007 regarding Limited Liability Companies,
Terbatas, yang terdiri dari 3 (tiga) organ utama yaitu Rapat Umum consisting of 3 (three) main organs, namely, the General Meeting
Pemegang Saham (RUPS), Direksi, dan Dewan Komisaris. Seperti yang of Shareholders (GMS), the Board of Directors, and the Board of
telah diuraikan sebelumnya, sistem pengelolaan Perseroan Terbatas Commissioners. As previously explained, the Public Company’s
menganut model 2 (dua) badan atau two tier system, yaitu Dewan management system adheres to 2 (two) organizational models or
Komisaris dan Direksi dengan kewenangan dan tanggung jawab yang two-tier system, namely the Board of Commissioners and the Board
jelas sesuai fungsinya masing-masing sebagaimana diamanahkan of Directors with clear authority and responsibility in line with their
dalam peraturan dan perundang-undangan serta Anggaran Dasar. respective functions as mandated in the laws and regulations as well
Sementara RUPS merupakan forum bagi pemegang saham untuk as the Articles of Association. Meanwhile, GMS is the forum for the
memutuskan hal-hal yang bersifat strategis. shareholders to make decisions on matters that are strategic.
1. Rapat Umum Pemegang Saham, yang selanjutnya disebut RUPS 1. General Meeting of Shareholders, here onwards referred to as
adalah Organ Perseroan yang mempunyai wewenang yang tidak GMS, is the Company Organ that holds the authority not provided
diberikan kepada Direksi atau Dewan Komisaris dalam batas yang to the Board of Directors or the Board of Commissioners within
ditentukan dalam undang-undang dan/atau Anggaran Dasar. limitation determined in the laws and/or Articles of Association.
2. Dewan Komisaris adalah Organ Perseroan yang bertugas 2. The Board of Commissioners is the Company Organ assigned to
melakukan pengawasan secara umum dan/atau khusus sesuai generally and/or specifically supervise in accordance with the
dengan Anggaran Dasar serta memberi nasihat kepada Direksi. Articles of Association as well as to provide advices to the Board
of Directors.
3. Direksi adalah Organ Perseroan yang berwenang dan bertanggung 3. The Board of Directors is the Company Organ authorized and
jawab penuh atas pengurusan Perseroan untuk kepentingan fully responsible for the management of the Company for the
Perseroan, sesuai dengan maksud dan tujuan Perseroan serta interest of the Company, in accordance with the purpose and
mewakili Perseroan, baik di dalam maupun di luar pengadilan objectives of the Company as well as to represent the Company,
sesuai dengan ketentuan Anggaran Dasar. both inside and outside of the court as stipulated in the Articles
of Association.
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Dewan Komisaris
Board of Commissioners
Direksi Komite-komite Dewan Komisaris
Board of Directors Board of Commissioners Committees
1. Komite Audit
Audit Committee
2. Komite Nominasi & Remunerasi
Divisi
Nomination & Remuneration Committee
Divisions
3. Komite Pemantau Risiko
Risk Monitoring Committee
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INFRASTRUKTUR TATA KELOLA PERUSAHAAN INFRASTRUCTURE OF CORPORATE GOVERNANCE
Berdasarkan Undang-Undang No. 40 Tahun 2007 tentang Perseroan Based on Law No 40 of Year 2007 regarding Limited Liability Companies,
Terbatas, infrastruktur keorganisasian sebuah Perseroan Terbatas the organizational infrastructure of a Limited Liability Company
mencakup kepentingan pemegang saham yang dituangkan melalui encompasses the interests of the shareholders as conveyed through
Rapat Umum Pemegang Saham (RUPS); Direksi dengan tugasnya the General Meeting of Shareholders (GSM); the Board of Directors
untuk mengelola; serta Dewan Komisaris yang berfungsi melakukan with its duty to manage; as well as the Board of Commissioners that
pengawasan. Sistem kepengurusan perseroan terbatas menganut functions to supervise. The management system of a public company
model 2 (dua) badan atau two tier system, yaitu Dewan Komisaris dan embraces 2 (two) organizational models or two-tier system, namely
Direksi dengan kewenangan dan tanggung jawab yang jelas sesuai the Board of Commissioners and the Board of Directors with the clear
fungsinya masing-masing sebagaimana diamanatkan dalam peraturan authorities and responsibilities in accordance with their respective
dan perundang-undangan serta Anggaran Dasar. functions as mandated in the laws and regulations as well as the
Articles of Association.
Perseroan memiliki ketiga organ utama tersebut, baik RUPS, Dewan The Company has the abovementioned three main organs, the GMS,
Komisaris dan Direksi. Dewan Komisaris dan Direksi memiliki The Board of Commissioners and the Board of Directors. The Board of
tanggung jawab untuk memelihara kesinambungan usaha Perseroan Commissioners and the Board of Directors have the responsibilities to
dalam jangka panjang. Oleh karena itu, Dewan Komisaris dan Direksi maintain the Company’s business continuity for the long run. For this
harus memiliki kesamaan persepsi terhadap visi, misi, dan nilai-nilai reason, the Board of Commissioners and the Board of Directors must
inti serta budaya Perseroan. hold the same perception of the Company’s vision, mission and core
values as well as culture.
Infrastruktur GCG Perseroan juga mengikutsertakan beberapa The Company’s GCG infrastructure also adheres to several important
aspek penting yang berperan untuk mendukung penguatan kontrol aspects that play the role in supporting the strengthening of control
dan pengelolaan terhadap Perseroan, terdiri dari organ pendukung and management of the Company, consisting of supporting organs
yang meliputi Sekretaris Perusahaan dan Unit Audit Internal yang that include the Corporate Secretary and Internal Audit Unit under the
berada di bawah Direksi, serta Komite Audit, Komite Nominasi dan supervision of the Board of Directors, as well as the Audit Committee,
Remunerasi, dan Komite Manajemen Risiko yang berada di bawah Nomination and Remuneration Committee and the Risk Management
Dewan Komisaris. Selain itu, terdapat proses audit independen atas Committee under the supervision of the Board of Commissioners.
laporan keuangan dan laporan lainnya yang dilakukan oleh akuntan Apart from that, there is an independent audit process of the financial
eksternal dalam memperkuat kontrol khususnya terkait laporan statements by an external accountant in strengthening control,
kinerja Perseroan. Struktur tersebut telah sesuai dengan ketentuan specifically related to the Company financial performance report. This
regulasi yang berlaku di Indonesia. structure is in accordance with provisional regulations applicable in
Indonesia.
SOFTSTRUCTURE TATA KELOLA PERUSAHAAN SOFTSTRUCTURE OF CORPORATE GOVERNANCE
Softstructure atau perangkat lunak GCG merupakan mekanisme The softstructure of GCG is the implementation the mechanism of
penerapan prinsip GCG di lingkup entitas usaha. Softstructure GCG principles within the scope of a business entity. This softstructure
tersebut terdiri dari berbagai peraturan dan kebijakan yang mengatur consists of various regulations and policies that regulate the scope of
lingkup tanggung jawab organ GCG, dan hubungan kerja antar-organ responsibilities of GCG organs, and the work relationship among GCG
GCG; termasuk dengan pemangku kepentingan baik internal maupun organs, including with internal as well as external stakeholders.
eksternal.
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Mekanisme penerapan prinsip GCG merupakan mekanisme atas GCG principles implementation mechanism is a mechanism of
implementasi tata kelola perusahaan yang tercermin dalam sistem corporate governance implementation as reflected in a strong
yang kuat. Hal ini menjadi penting, karena implementasi tata system. This becomes important, because corporate governance
kelola perusahaan tidak cukup hanya dengan mengandalkan pilar implementation cannot only rely on governance structure pillar,
governance structure, melainkan dibutuhkan adanya aturan main but clear procedures are also required in a form of a mechanism.
yang jelas dalam bentuk mekanisme. Governance mechanism Governance mechanism can be regarded as rules, procedures and
dapat diartikan sebagai aturan main, prosedur dan hubungan yang clear relationship between the decision-making party with the
jelas antara pihak yang mengambil keputusan dengan pihak yang controlling (supervisory) party over such decisions.
melakukan kontrol (pengawasan) terhadap keputusan tersebut.
Perseroan telah menyusun, menerapkan dan memperbarui The Company has prepared, implemented and updated the GCG
softstructure GCG yang terdiri dari kebijakan dan prosedur softstructure consisting of policies and operating procedures, which
operasional, meliputi antara lain: include the following:
Softstructure GCG GCG Softstructure
Anggaran Dasar Perusahaan Company Articles of Association
Panduan Tata Kelola Perusahaan (GCG Code) GCG Code/Guidelines
Panduan Perilaku (Code of Conduct) Code of Conduct
Board Manual (Buku Panduan Dewan Komisaris dan Direksi) Board Manual (Board of Commissioners and Board of Directors Handbook)
Piagam Komite Audit Audit Committee Charter
Piagam Komite Nominasi dan Remunerasi Nomination and Remuneration Committee Charter
Piagam Komite Manajemen Risiko Risk Management Committee Charter
Piagam Sekretaris Perusahaan Corporate Secretary Charter
Piagam Internal Audit Internal Audit Charter
Pedoman Etika Perilaku Manajemen Management Code of Conduct Guidelines
Pedoman Pemberian dan Penerimaan Hadiah Guidelines on Gratuity
Pedoman Benturan Kepentingan Guidelines on Conflict of Interest
Pedoman Whistleblowing System Guidelines on Whistleblowing System
Pedoman Anti-Fraud Anti-Fraud Guidelines
Pedoman Anti Suap dan Korupsi Anti-Bribery and Corruption Guidelines
Pedoman Kepemilikan dan Transaksi bagi Orang Dalam Guidelines on Ownership and Insider Transactions
Pedoman Perlindungan Hak Kreditur Creditors’ Rights Protection Guidelines
Kebijakan SOP dan Instruksi Kerja Policy on Standard Operating Procedures and Work Instructions
Kebijakan Bisnis Proses Business Process Policy
Pedoman Manual Mutu Quality Manual Guidelines
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Hirarki Kebijakan dan Prosedur Operasional Perseroan
Company’s Hierarchy of Operating Policies and Procedures
PRINSIP GCG
GCG Principles
TRANSPARANSI INDEPENDENSI
Transparency Independency
RESPONSIBILITAS
Responsibility
AKUNTABILITAS KEWAJARAN
Accountibaility Fairness
GCG CODE
PIAGAM KEBIJAKAN DAN PEDOMAN MANAJEMEN KODE ETIK
Charter Management Policies and Guidelines Code of Conduct
• Board Manual • SOP dan Intrusksi Kerja • Pedoman Etika Perilaku Manajemen
• Piagam Komite Audit SOP and Work Instructions Guidelines for Management Behaviour
Audit Committee Charter • Bisnis Proses Ethics
• Piagam Komite Nominasi dan Remunerasi Business Process • Pedoman Pemberian dan Penerimaan
Nomination and Remuneration Committee • Manual Mutu Hadiah
Charter Quality Manual Guidelines for the Giving and Receiving of
• Piagam Komite Pemantau Risiko Prizes
Risk Monitoring Committee Charter • Pedoman Benturan Kepentingan
• Piagam Internal Audit Guidelines for Conflict of Interest
Internal Audit Charter • Pedoman Whistleblowing Systems
• Piagam Sekretaris Perusahaan Guidelines for Whistleblowing Systems
Corporate Secretary Charter • Anti Kecurangan
Anti-fraud
• Anti Suap dan Korupsi
Anti Bribery and Corruption
• Pedoman Kepemilikan dan Transaksi bagi
Orang Dalam
Guidelines for Ownership and Transactions
for Insiders
• Pedoman Perlindungan Hak Kreditur
Guidelines for the Protection of Creditors’
Rights
Kebijakan dan Prosedur Operasional terkait penerapan GCG di lingkup Operating Policies and Procedures related to GCG implementation
Perseroan telah diterbitkan dalam situs web Perseroan dengan alamat within the scope of the Company are published in the Company
www.elnusa.co.id, yang tersaji dalam Bahasa Indonesia dan Inggris website, www.elnusa.coid , presented in both Bahasa Indonesia
dan selalu dilakukan pemutakhiran secara berkala untuk disesuaikan and English languages and are always updated periodically to adjust
dengan kondisi dan best practices serta perubahan peraturan to developing conditions and best practices as well as applicable
perundang-undangan yang berlaku. regulatory changes.
226 PT ELNUSA Tbk Laporan Tahunan 2023
Page 229
Tata Kelola Perusahaan
Corporate Governance
Roadmap Pengembangan Tata Kelola Perusahaan yang Baik
Good Corporate Governance Development Roadmap
GCG
CITIZENSHIP
GCG AS A
CULTURE
GCG Perusahaan menjadi
GOVERNANCE masyarakat/warga energi
COMPLY Terciptanya seluruh industri yang etikal dan
GCG COMPLY elemen GCG sebagai bertanggung jawab
budaya Perusahaan. melalui pendekatan
BAD Terkelolanya operasional CSR (5P).
Perusahaan yang baik
GOVERNANCE melalui kontrol internal,
Parameter:
Memenuhi ketentuan dan • Sustainability Parameter:
peraturan (mandatory pengendalian risiko, dan performance • ISO-26000
maupun voluntary) dalam penerapan WBS. • Award/penghargaan • Sustainable
Belum terpenuhinya Tata
Tata Kelola Perusahaan. • Behaviour Guidance Development Goals
Kelola Perusahaan yang Parameter: • SR Award
Baik, di mana kepentingan • GCG Mechanism
Parameter: The creation of all • Share Price
publik belum sebagai • Beyond Compliance
• GCG Structure elements of GCG as a
prioritas utama. • Award/penghargaan
• Terpenuhinya kewajiban corporate culture. The Company becomes
pelaporan kepatuhan • Memiliki an ethical and responsible
Parameter: Whistleblowing System
• Seluruh pedoman Parameter: society/citizen of the
• Dominasi Kekuasaan yang dikelola dengan
internal telah sesuai • Sustainability energy industry through a
• Birokrasi yang rumit baik
dengan regulasi untuk performance CSR approach (5P).
• Bisnis proses yang tidak
Perusahaan Terbuka • Award/penghargaan
jelas Good corporate • Behaviour Guidance Parameter:
• Kurangnya pedoman operational management
Meeting the provisions • ISO-26000
internal sebagai acuan through internal control,
and regulations • Sustainable
Tata Kelola Perusahaan risk control and WBS
(mandatory and voluntary) Development Goals
in Corporate Governance. implementation. • SR Award
Good Corporate
• Share Price
Governance has not been Parameter:
fulfilled, where the public Parameter:
• GCG Structure • GCG Mechanism
interest is not yet a top • Beyond Compliance
priority. • Compliance reporting
obligations • Award
• All internal guidelines • Presence of
Parameter: well-managed
• Power Domination are in accordance with
regulations for Public Whistleblowing System
• Complicated
bureaucracy Company
• Unclear business
processes
• Lack of internal
guidelines as a
reference for Corporate
Governance
POOR PRACTICES FOUNDATIONS EMERGING ESTABLISHED SUSTAINED
2023 Annual Report PT ELNUSA Tbk 227
Page 230
Tata Kelola Perusahaan
Corporate Governance
Rapat Umum Pemegang Saham (RUPS)
General Meeting of Shareholders (GMS)
Mempunyai wewenang yang tidak diberikan kepada Direksi atau The General Meeting of Shareholders (GMS) has the authorities not
Dewan Komisaris dalam batas yang ditentukan oleh Undang- provided to the Board of Directors or the Board of Commissioners
Undang Perseroan terbatas dan/atau Anggaran Dasar Perseroan. within the limit determined by the Law of Limited Liability Companies
RUPS merupakan wadah bagi pemegang saham dalam memutuskan and/or Company’s Articles of Association. GMS is the assembly for
arah Perseroan dan merupakan forum bagi Dewan Komisaris dan shareholders to decide on the Company’s direction and a forum for
Direksi untuk menyampaikan laporan dan pertanggungjawaban the Board of Commissioners and the Board of Directors to present
atas pelaksanaan tugas serta hasil kinerja Perusahaan kepada para reports and accountability for the implementation of their duties as
Pemegang Saham. RUPS Perusahaan terdiri dari RUPS Tahunan well as on the Company’s performance results to the Shareholders.
(“RUPS Tahunan”) yang diselenggarakan 1 (satu) kali setiap tahun, Company GMS consists of the Annual GMS (“Annual GMS”) held 1
dan RUPS Luar Biasa (“RUPSLB”) yang dapat diadakan sewaktu-waktu (one) time every year, and the Extraordinary GMS (“EGMS”) that may
berdasarkan kebutuhan. be held at any time as required.
PENYELENGGARAAN RUPS TAHUN 2023 GMS IMPLEMENTATION IN 2023
Sepanjang tahun 2023, Perseroan mengadakan 1 (satu) kali During the year 2023, the Company held 1 (one) Annual GMS at the
RUPS Tahunan yang diadakan di Ruang Udaya, Graha Elnusa Udaya Room, Graha Elnusa, Jl. TB Simatupang Kav 1B, Jakarta 12560.
Jl. TB. Simatupang Kav. 1B Jakarta 12560.
RUPS Tanggal | Date GMS
RUPS Tahunan 6 Juni 2023 | June 6, 2023 Annual GMS
Proses penyelenggaraan Rapat Umum Pemegang Saham Tahunan The implementation process of the Annual General Meeting of
dilaksanakan berdasarkan Peraturan Otoritas Jasa Keuangan No. 15/ Shareholders is carried out based on Financial Services Authority
POJK.04/2020 tentang Rencana dan Penyelenggaraan Rapat Umum Regulation No. 15/POJK.04/2020 on Plans and Implementation
Pemegang Saham Perusahaan Terbuka dan Peraturan Otoritas Jasa of the General Meeting of Shareholders of Public Companies and
Keuangan No. 16/POJK.04/2020 tentang Pelaksanaan Rapat Umum Financial Services Authority Regulation No. 16/POJK.04/2020 on
Pemegang Saham Perusahaan Terbuka secara Elektronik. Proses Implementation of Electronic General Meeting of Shareholders of
rencana dan pelaksanaan RUPS Perseroan telah tertuang dalam surat Public Companies. The process of planning and implementing the
Perseroan yang telah disampaikan kepada Otoritas Jasa Keuangan GMS is contained in the Company’s letter submitted to the Financial
(OJK) serta melakukan pengumuman melalui situs web Bursa Efek Services Authority (OJK) and announced through the website of the
Indonesia, situs Web eASY.KSEI dan situs web Perseroan. Indonesia Stock Exchange, eASY.KSEI website and Company website.
Pada seluruh pelaksanaan RUPS, rapat dipimpin oleh Bapak Wakhid The entire GMS implementation was chaired by Wakhid Hasyim as
Hasyim selaku Komisaris dengan terlebih dahulu menyampaikan Commissioner who initially conveyed that the GMS implementation
bahwa pelaksanaan RUPS mengacu pada tata tertib RUPS yang refers to the GMS procedures as presented to the Shareholders
telah disampaikan kepada Pemegang Saham melalui web Perseroan through the Company website before the meeting began. Chairman
sebelum Rapat dimulai. Pimpinan Rapat memberikan kesempatan of the Meeting provided the opportunity for the Shareholders and/or
kepada Pemegang Saham dan/atau kuasanya untuk mengajukan proxies to ask questions and/or comment in writing on each Meeting
pertanyaan dan/atau tanggapan secara tertulis atas setiap agenda agenda discussed.
Rapat yang dibicarakan.
Pimpinan Rapat atau Direktur yang ditunjuk oleh Pimpinan Rapat Chairman of the Meeting or Director appointed by Meeting Chairman
menjawab pertanyaan dan/atau menanggapi pertanyaan, tanggapan to answer the questions and/or respond to questions, responses and/
dan/atau usulan Pemegang Saham. Setelah semua pertanyaan or proposals from Shareholders. When all questions are answered
dijawab dan ditanggapi selanjutnya dilakukan pemungutan suara dan and responded then subsequently followed by voting and only
hanya pemegang saham dan/atau kuasanya yang sah yang berhak shareholders and/or proxies with the right to vote.
untuk mengeluarkan suara.
228 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
Berikut adalah tahapan tata waktu penyelenggaraan RUPS Perseroan Following is the timeline stages of the Company’s GMS implementation
sepanjang 2023: in 2023:
Tanggal
No. Aktivitas Activity
Date
RUPS Tahunan Tahun Buku 2022 Annual GMS of Financial Year 2022
1 Penyampaian rencana RUPS Tahunan kepada OJK 24 Februari 2023 | February 24, 2023 Disclosure of plans of Annual GMS to OJK
2 Pengumuman RUPS Tahunan 3 Maret 2023 | March 3, 2023 Announcement of Annual GMS
3 Pemanggilan RUPS Tahunan 20 Maret 2023 | March 3, 2023 Invitation to Annual GMS
4 Pemanggilan Ulang RUPS Tahunan 13 April 2023 | April 13, 2023 Re-Invitation to Annual GMS
5 Pelaksanaan RUPS Tahunan 6 Juni 2023 | June 6, 2023 Implementation of Annual GMS
6 Penyampaian Ringkasan risalah RUPS Tahunan 7 Juni 2023 | June 7, 2023 Submission of Minutes of Meeting of Annual GMS
Ketentuan Kuorum Quorum Requirements
Kuorum kehadiran dan kuorum keputusan RUPS untuk mata acara GMS attendance quorum and resolution quorum for the agenda that
yang harus diputuskan dalam RUPS dilakukan dengan mengikuti must be decided on during the GMS are carried out by following the
ketentuan berdasarkan Peraturan Otoritas Jasa Keuangan dan provisions based on the Financial Services Authority Regulation and
Anggaran Dasar Perseroan. Dalam RUPS Tahunan tersebut telah the Company’s Articles of Association. In this Annual GMS, attendants
dihadiri oleh Pemegang Saham atau Kuasa Pemegang Saham included the Company Shareholders or authorized Shareholder
Perseroan yang sah berjumlah 4.436.821.143 saham atau sebesar Proxies which totalled 4,436,821,143 shares or 60.79086% of the total
60,79086% dari jumlah saham dengan hak suara yang sah yang telah shares with legal rights to vote as issued by the Company.
dikeluarkan oleh Perseroan.
Proses Perhitungan Suara dan Keterlibatan Pihak Process of Vote Counting and Involvement of an
Independen Independent Party
Perhitungan suara dan prosedur pemungutan suara dalam RUPS Vote counting and voting process in an GMS is explained in the
dijelaskan dalam tata tertib RUPS yang disampaikan kepada Pemegang GMS implementation procedures as conveyed to the Shareholders
Saham melalui situs Perusahaan sebelum Rapat dimulai. Adapun through the Company website prior to the start of the Meeting. The
mekanisme pengambilan keputusan Rapat yang diatur Tata Tertib mechanism of the Meeting’s decision-making as regulated by the
Rapat dengan memperhatikan ketentuan Anggaran Dasar Perseroan Meeting Procedures by taking into account the Company’s Articles of
dan peraturan yang berlaku. Association and applicable regulation.
Perseroan telah menunjuk pihak independen yaitu Biro Administrasi The Company appointed an independent party, namely the Securities
Efek (BAE) PT Datindo Entrycom dan Kantor Notaris Aulia Taufani, Administration Agency of PT Datindo Entrycom and Notary Office of
S.H., untuk menyampaikan penghitungan suara dan/atau melakukan Aulia Taufani, S.H., to disclose the vote counting and/or to validate as
validasi serta menyusun Berita Acara Rapat. well as prepare the Minutes of Meeting.
Kehadiran Dewan Komisaris, Direksi, Lembaga, dan Attendance of the Board of Commissioners, the
Profesi Penunjang Pasar Modal dalam RUPS Board of Directors, Capital Market Supporting
Institutions, and Professionals in the GMS
RUPS Tahunan dihadiri seluruh anggota Dewan Komisaris, Direksi, The Annual GMS is attended by all members of the Board of
Pemegang Saham Mayoritas, dan Pemegang saham lainnya dan atau Commissioners, the Board of Directors, Majority Shareholders
kuasanya dengan kuorum kehadiran adalah sebagai berikut: and other Shareholders and/or proxies with attendance quorum
as follows:
2023 Annual Report PT ELNUSA Tbk 229
Page 232
Tata Kelola Perusahaan
Corporate Governance
Kehadiran Dewan Komisaris dan Direksi dalam RUPS
Attendance of the Board of Commissioners and the Board of Directors in the GMS
Nama Jabatan Keanggotaan Kehadiran
Name Position Membership Attendance
RUPS Tahunan | Annual GMS
Agus Prabowo Komisaris Utama Hadir
President Commissioner Attendant
Lusiaga Levi Susila Komisaris Independen Ketua Komite Nominasi & Remunerasi Hadir
Independent Commissioner Chairman of Nomination and Remuneratio Attendant
Committee
Hernawan Bekti Sasongko Komisaris Independen Ketua Komite Audit Hadir
Independent Commissioner Chairman of Audit Committee Attendant
Wakhid Hasyim Komisaris Ketua Komite Pemantau Risiko Hadir
(Pimpinan Rapat) Commissioner Chairman of Risk Oversight Committee Attendant
(Chairman of Meeting)
John Hisar Simamora Direktur Utama Hadir
President Director Attendant
Bachtiar Soeria Atmadja Direktur Keuangan Hadir
Director of Finance Attendant
Charles Harianto Lumbantobing Direktur Operasi Hadir
Director of Operation Attendant
Ratih Esti Prihatini Direktur Pengembangan Usaha Hadir
Director of Business Development Attendant
Tenny Elfrida Direktur SDM & Umum Hadir
Director of Human Resources & Attendant
General Affairs
Kehadiran Lembaga dan Profesi Penunjang Pasar Modal
Attendance of Capital Market Supporting Institutions and Professionals
Kehadiran
Lembaga Penunjang Pasar Modal Capital Market Supporting Institution
Attendance
Notaris Notaris Aulia Taufani, S.H. Notary
Notary of Aulia Taufani, S.H.
Kantor Akuntan Publik KAP Purwanto, Sungkoro & Surja – Ernst & Young Public Accounting Firm
Public Accounting Firm Purwanto, Sungkoro & Surja – Ernst & Young
Biro Administrasi Efek PT Datindo Entrycom Securities Administration Agency
Kehadiran
Lembaga Penunjang Pasar Modal Capital Market Supporting Institution
Attendance
Biro Administrasi Efek Hadir | Attendant Securities Administration Agency
Kantor Akuntan Publik Hadir | Attendant Public Accounting Firm
Notaris Hadir | Attendant Notary
Keputusan RUPS Tahunan Resolutions of the Annual GMS
Perseroan telah menerbitkan keputusan RUPS Tahunan, yang The Company has published the resolutions of the Annual GMS, of
rinciannya disampaikan di bawah ini. which details are presented in the table below.
230 PT ELNUSA Tbk Laporan Tahunan 2023
Page 233
Tata Kelola Perusahaan
Corporate Governance
RUPS Tahunan 6 Juni 2023
Annual GMS June 6, 2023
Mata Acara Keputusan Realisasi
No.
Agenda Resolution Realization
1 Persetujuan Laporan Tahunan 2022 A. Menyetujui dan mengesahkan Laporan Tahunan Perseroan Tahun Telah ditindaklanjuti
termasuk Laporan Pengawasan Buku 2022, termasuk Laporan Pengawasan Dewan Komisaris
Dewan Komisaris dan Pengesahan Perseroan Tahun Buku 2022;
Laporan Keuangan Perseroan yang B. Mengesahkan Laporan Keuangan Konsolidasian Perseroan dan
berakhir pada tanggal 31 Desember Entitas Anak untuk Tahun Buku yang berakhir pada tanggal
2022. 31 Desember 2022 beserta penjelasannya yang telah diaudit
oleh Kantor Akuntan Publik Purwantono, Sungkoro & Surja
sebagaimana termuat dalam Laporan No. 00130/2.1032/
AU.1/02/0697-2/1/II/2023 tanggal 27 Februari 2023 dengan
pendapat “Wajar dalam semua hal yang material”. Dengan
demikian memberikan pelunasan dan pembebasan tanggung
jawab sepenuhnya kepada Direksi atas tindakan pengurusan
dan kepada Dewan Komisaris atas tindakan pengawasan yang
dilakukan dalam Tahun Buku yang berakhir 31 Desember 2022
sepanjang:
1. Tindakan-tindakan tersebut tercermin dalam Laporan Tahunan
Perseroan (termasuk laporan keuangan) Tahun Buku yang
berakhir 31 Desember 2022.
2. Tindakan-tindakan tersebut bukan merupakan tindak pidana
dan/atau perbuatan melawan hukum.
Rapat menyetujui dengan jumlah suara setuju berjumlah
4.436.777.143 saham atau 99,99% dari total seluruh suara yang
dikeluarkan dalam Rapat.
Approval of the 2022 Annual A. Approved and ratified the Company Annual Report for the Followed-Up
Report including the Board of Financial Year 2022, including the Supervisory Report of the
Commissioners Supervisory Report Company’s Board of Commissioners for the Financial Year 2022;
and Ratification of the Company’s B. Ratification of the Consolidated Financial Statements of the
Financial Statements which ended Company and Subsidiaries for the Financial Year which ended on
on December 31, 2022. December 31, 2022 and its explanations audited by the Public
Accounting Firm Purwantono, Sungkoro & Surja as contained
in the Report No. 00130/2.1032/AU.1/02/0697-2/1/II/2023
dated February 27, 2023 with the opinion of “Reasonable in all
material matters”. Thereby granting full release and discharge
from responsibility (Volledig Acquite et de Charge) to the
Board of Directors for management actions and to the Board of
commissioners for supervisory actions carried out I the Financial
Year which ended on December 31, 2022 to the extent of:
1. These actions are reflected in the Company’s Annual Report
(including financial statements) for the Financial Year which
ended on December 31, 2022.
2. These actions do not constitute criminal and/or unlawful acts.
The Meeting approved with total affirmative votes totalling to
4,436,777,143 shares or 99,99% of the total votes validly cast in
the meeting.
2 Penetapan penggunaan Laba Bersih A. Menyetujui menetapkan penggunaan laba bersih Perseroan (yang Tata cara pembayaran dividen
Perseroan Tahun Buku 2022. diatribusikan kepada pemilik entitas induk) untuk Tahun Buku tunai tahun buku 2022
2022 yang tercatat sebesar Rp378.064.598.287 (tiga ratus tujuh tercantum dalam Pengumuman
puluh delapan miliar enam puluh empat juta lima ratus sembilan Hasil Keputusan RUPS Tahunan
puluh delapan ribu dua ratus delapan puluh tujuh rupiah) sebagai yang telah dipublikasikan
berikut: melalui situs web PT Bursa
1. Sebesar Rp189.032.299.143,50 (seratus delapan puluh Efek Indonesia (IDXnet), situs
sembilan miliar tiga puluh dua juta dua ratus sembilan puluh web eASY.KSEI dan situs web
sembilan ribu seratus empat puluh tiga koma lima puluh Perseroan pada tanggal 7 Juni
rupiah) atau 50% dari Laba Bersih Tahun Buku 2022 ditetapkan 2023.
sebagai Dividen Tunai untuk Tahun Buku 2022.
2. Sisanya sebesar Rp189.032.299.143,50 (seratus delapan puluh Pembayaran dividen tunai tahun
sembilan miliar tiga puluh dua juta dua ratus sembilan puluh buku 2022 telah direalisasikan
sembilan ribu seratus empat puluh tiga koma lima puluh pada tanggal 6 Juli 2023.
rupiah) atau 50% dari Laba Bersih Tahun Buku 2022 akan
menjadi Laba Ditahan atau Retained Earning Perseroan.
B. Menyetujui memberi kuasa dan wewenang kepada Direksi untuk
mengatur tata cara pembayaran dividen tunai termaksud.
Rapat menyetujui dengan jumlah suara setuju berjumlah
4.436.777.143 saham atau 99,99% dari total seluruh suara yang
dikeluarkan dalam Rapat.
2023 Annual Report PT ELNUSA Tbk 231
Page 234
Tata Kelola Perusahaan
Corporate Governance
Mata Acara Keputusan Realisasi
No.
Agenda Resolution Realization
Determining the appropriation of A. Approved to determine the appropriation of the Company’s net The Procedure for Payment
the Company’s Net Profit for the profit (attributable to the owners of the parent entity) for the of Cash Dividends for the
Financial Year 2022. Financial Year 2022 which recorded a total of Rp378,064,598,287 Financial Year 2022 is stated
(three hundred seventy-eight billion sixty-four million five in the Announcement of the
hundred ninety-eight thousand two hundred eighty-seven rupiah) Resolutions of the Annual GMS
as follows: published on PT Indonesia
1. An amount of Rp189,032,299,143.50 (one hundred eighty- Stock Exchange (IDXNet), eASY.
nine billion thirty-two million two hundred ninety-nine KSEI website and the Company
thousand one hundred forty-three point fifty rupiah) or 50% website on June 7, 2023.
of the Net Profit for the Financial Year 2022 is determined as
Cash Dividend for the Financial Year 2022. Payment of Cash Dividends for
2. Remaining amount of Rp189,032,299,143.50 (one hundred the Financial Year 2021 was
eighty-nine billion thirty-two million two hundred ninety- made on July 6, 2023.
nine thousand one hundred forty-three point fifty rupiah) or
50% of the total Net Profit of the Financial Year 2022 as the
Company’s Retained Earning.
B. Approved to provide proxy and authority to the Board of Directors
to regulate the procedures to pay the concerned cash dividends.
The Meeting approved with total affirmative votes of
4,436,777,143 shares or 99,99% of the total votes cast in the
Meeting.
3 Penetapan Tantiem tahun 2022 dan A. Tantiem Telah ditindaklanjuti.
Remunerasi tahun 2023 bagi anggota Menyetujui memberikan kuasa dan wewenang kepada Dewan
Direksi dan Dewan Komisaris. Komisaris Perseroan dengan terlebih dahulu mendapatkan
persetujuan Pemegang Saham Pengendali Perseroan yaitu
PT Pertamina Hulu Energi untuk menetapkan Tantiem bagi
anggota Direksi dan Dewan Komisaris Perseroan untuk tahun
buku 2022.
B. Remunerasi
Menyetujui memberikan kuasa dan wewenang kepada Dewan
Komisaris Perseroan dengan terlebih dahulu mendapatkan
persetujuan Pemegang Saham Pengendali Perseroan yaitu
PT Pertamina Hulu Energi untuk menetapkan besarnya gaji/
honorarium, tunjangan dan fasilitas bagi anggota Direksi dan
Dewan Komisaris Perseroan untuk tahun 2023.
Rapat menyetujui dengan jumlah suara setuju berjumlah
4.432.869.843 saham atau 99,91% dari total seluruh suara yang
dikeluarkan dalam Rapat.
Determining the Tantiem of 2022 A. Tantiem Followed-Up
and Remuneration in 2023 for Approved the granting of power and authority to the Company’s
members of the Board of Directors Board of Commissioners with prior approval from the Company’s
and the Board of Commissioners. Controlling Shareholders, namely PT Pertamina Hulu Energi to
determine the Tantiem for members of the Company’s Board
of Directors and the Board of Commissioners for the financial
year 2022.
B. Remuneration
Approved the granting of power and authority to the Board
of Commissioners of the Company with prior approval from
the Company’s Controlling Shareholder, namely PT Pertamina
Hulu Energi to determine the amount of salary/honorarium,
allowances and facilities for members of the Board of Directors
and the Board of Commissioners of the Company for the
year 2023.
The Meeting approved with a total affirmative votes of
4,432,869,843 shares or 99,91% of the total votes cast in the
Meeting.
232 PT ELNUSA Tbk Laporan Tahunan 2023
Page 235
Tata Kelola Perusahaan
Corporate Governance
Mata Acara Keputusan Realisasi
No.
Agenda Resolution Realization
4 Penunjukan Akuntan Publik untuk Menyetujui mendelegasikan wewenang kepada Dewan Komisaris Dewan Komisaris telah
melakukan audit Laporan Keuangan Perseroan untuk menunjuk Akuntan Publik Independen dari Kantor mengeluarkan Surat Keputusan
Tahunan Perseroan Tahun Buku Akuntan Publik (KAP) dalam rangka melakukan pemeriksaan atas No. L8.014C-2023.023
2023. Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada tentang Hasil Pengadaan
tanggal 31 Desember 2023 berikut besaran nilai jasanya, termasuk Kantor Akuntan Publik atas
untuk menunjuk KAP pengganti bilamana karena sebab apapun Jasa Audit Laporan Keuangan
juga berdasarkan ketentuan Pasar Modal di Indonesia apabila KAP Konsolidasian PT Elnusa Tbk dan
yang ditunjuk tidak dapat melakukan tugasnya sesuai ketentuan dan Anak Perusahaan untuk tahun
peraturan yang berlaku, dengan kriteria bahwa: yang berakhir pada tanggal
a. KAP yang ditunjuk Perseroan dikonsultasikan/dikoordinasikan 31 Desember 2023.
terlebih dahulu dengan PT Pertamina Hulu Energi;
b. KAP tersebut terdaftar di Otoritas Jasa Keuangan; Mengacu pada surat tersebut,
c. KAP tersebut masuk dalam data tabulasi KAP yang diterbitkan Dewan Komisaris memutuskan
oleh Kementerian BUMN. menunjuk Kantor Akuntan Publik
Purwanto, Sungkoro & Surja
Sesuai dengan Pasal 59 ayat 3 huruf (a) POJK 15/2020 pelimpahan (firma anggota Ernst & Young
kewenangan dan kuasa kepada Dewan Komisaris Perseroan Global Limited) dengan Akuntan
dilakukan dengan alasan penunjukan KAP akan dikonsultasikan/ Publik Sdr. Irwan Haswir untuk
dikoordinasikan dengan Pemegang Saham Pengendali dikarenakan melakukan jasa audit Laporan
untuk kemudahan dan ketepatan waktu laporan konsolidasian Keuangan Konsolidasian
PT Pertamina Hulu Energi. Perseroan dan Anak Perusahaan
untuk tahun yang berakhir
Rapat menyetujui dengan jumlah suara setuju berjumlah pada tanggal 31 Desember
4.241.791.416 saham atau 95,60% dari total seluruh suara yang 2023 dengan imbalan jasa
dikeluarkan dalam Rapat. sebesar Rp2.900.000.000 (sudah
termasuk PPh, namun belum
termasuk PPN) dengan ruang
lingkup pemeriksaan umum.
Direksi telah menyampaikan
Laporan Hasil Penunjukan AP
dan/atau KAP kepada OJK pada
tanggal 27 Oktober 2023.
Appointment of a Public Accountant Approved to delegate the authority to the board of Commissioners The Board of Commissioners
to Audit the Company’s Annual of the Company to appoint an Independent Public Accountant issued Decree No.
Financial Statements for the from a Public Accounting Firm (KAP) for the audit of the Company’s L8.014C-2023.023 regarding
Financial Year 2023 Financial Statements for the financial year which ended on December Result of Procurement of Public
31, 2023, along with the amount of service value, including for the Accounting Office for Audit
appointment of a KAP replacement in the event that for any reason, Services of the Consolidated
based on the provisions of the Capital Markets in Indonesia, the Financial Statements of
assigned KAP is unable to complete the assignment in accordance PT Elnusa Tbk and Subsidiaries
with applicable provisions and regulations, with the following criteria: for the year ending on
a. The KAP appointed by the Company to be consulted/coordinated December 31, 2023.
in advance with PT Pertamina Hulu Energi;
b. The concerned KAP is registered in the Financial Services Referring to the letter, The Board
Authority; of Commissioners decided to
c. The concerned KAP is included in the KAP tabulation data appoint Public Accounting Firm
published by the Ministry of BUMN. Purwantono, Sungkoro and
Surja (member firm of Ernst &
According to Article 59 paragraph 3 point (a) of POJK 15/2020 on the Young) with Irwan Hazwir to
delegation of authority and power to the Board of Commissioners audit the Consolidated Financial
is carried out on the grounds that the appointment of KAP will Statements for the year ending
be consulted/coordinated with the Controlling Shareholders due on December 31, 2023 with
to the convenience and timeliness of the consolidated report of services fee of Rp2,900,000,000
PT Pertamina Hulu Energi. (including PPh tax, excluding
PPN tax) with general inspection
The Meeting approved with a total affirmative votes of 4,241,791,416 scope of work.
shares or 95.60% of the total votes cast in the Meeting.
The Board of Directors
submitted the Report on the
Appointment of AP and/or KAP
Result to OJK on October 27,
2023.
2023 Annual Report PT ELNUSA Tbk 233
Page 236
Tata Kelola Perusahaan
Corporate Governance
Mata Acara Keputusan Realisasi
No.
Agenda Resolution Realization
5 Persetujuan Perubahan Susunan A. Memberhentikan dengan hormat Sdri. Tenny Elfrida selaku Telah ditindaklanjuti.
Pengurus Perseroan. Direktur SDM & Umum dengan alasan telah selesainya satu
periode masa jabatan terhitung efektif sejak penutupan RUPS ini,
dengan ucapan terima kasih atas sumbangan tenaga dan pikiran
yang diberikan selama menjabat sebagai Direktur SDM & Umum.
B. Menyetujui pengangkatan Sdri. Hera Handayani selaku Direktur
SDM & Umum Perseroan terhitung efektif sejak penutupan RUPS
ini sampai dengan penutupan RUPS Tahunan ke-3 (ketiga) dengan
tidak mengurangi hak RUPS untuk memberhentikan anggota
Direksi tersebut sewaktu-waktu sebelum masa jabatannya
berakhir.
C. Mengangkat kembali Sdr. Agus Prabowo selaku Komisaris Utama
Perseroan terhitung efektif sejak penutupan RUPS ini sampai
dengan penutupan RUPS Tahunan ke-3 (ketiga) dengan tidak
mengurangi hak RUPS untuk memberhentikan anggota Dewan
Komisaris sewaktu-waktu sebelum masa jabatannya berakhir.
D. Menyetujui Perubahan Susunan Direksi Perseroan, sehingga
susunan Direksi Perseroan menjadi sebagai berikut:
1. Sdr. John Hisar Simamora: Direktur Utama
2. Sdr. Bachtiar Soeria Atmadja: Direktur Keuangan
3. Sdr. Charles Harianto Lumbantobing: Direktur Operasi
4. Sdri. Ratih Esti Prihatini: Direktur Pengembangan Usaha
5. Sdri. Hera Handayani: Direktur SDM & Umum
Sedangkan untuk susunan Dewan Komisaris Perseroan tidak
mengalami perubahan, yaitu:
1. Sdr. Agus Prabowo: Komisaris Utama
2. Sdr. Wakhid Hasyim: Komisaris
3. Sdr. Lusiaga Levi Susila: Komisaris Independen
4. Sdr. Hernawan Bekti Sasongko: Komisaris Independen
E. Memberikan kuasa dan wewenang kepada Direksi Perseroan
dengan hak substitusi untuk melakukan segala tindakan
yang diperlukan berkaitan dengan keputusan Mata Acara
Rapat ini, termasuk untuk menyatakan dalam Akta Notaris
tersendiri sebagian dan/atau seluruh keputusan Rapat serta
memberitahukan perubahan Direksi dan/atau Dewan Komisaris
Perseroan kepada Kementerian Hukum dan Hak Asasi Manusia
Republik Indonesia serta mendaftarkan kepada instansi yang
berwenang, sesuai dengan ketentuan dan peraturan perundang-
undangan yang berlaku.
Rapat menyetujui dengan jumlah suara setuju berjumlah
3.934.288.268 saham atau 88,67% dari total seluruh suara yang
dikeluarkan dalam Rapat.
Approval of the Changes in the A. Honorably discharged Tenny Elfrida as Director of HR & General Followed-Up
Company’s Management. Affairs with the completion of the term of office for one period
effective as of the closing of the GMS, in gratitude for the
contribution given during her term of office as Director of HR &
General Affairs.
B. Approved the appointment of Hera Handayani as the Company’s
Director of HR & General Affairs effective as of the closing of the
3rd (third) Annual GMS without prejudice to the right of the GMS
to dismiss the concerned member of the Board of Directors at any
time before the term of office ends.
C. Reappointed Agus Prabowo as the President Commissioner of the
Company effective as of the closing of this GMS until the closing
of the 3rd (third) Annual GMS without prejudice of the rights of
the GMS to dismiss at any time of the concerned member of the
Board of Commissioners before the term of office ends.
D. Approved the Changes in Composition of the Company’s Board
of Directors that the composition of the Board of Directors of the
Company is as follows:
1. John Hisar Simamora: President Director
2. Bachtiar Soeria Atmadja: Director of Finance
3. Charles Harianto Lumbantobing: Director of Operation
4. Ratih Esti Prihatini: Director of Business Development
5. Hera Handayani: Director of HR & General Affairs
234 PT ELNUSA Tbk Laporan Tahunan 2023
Page 237
Tata Kelola Perusahaan
Corporate Governance
Mata Acara Keputusan Realisasi
No.
Agenda Resolution Realization
The composition of the Board of Commissioners of the Company
remained the same, namely as follows:
1. Agus Prabowo: President Commissioner
2. Wakhid Hasyim: Commissioner
3. Lusiaga Levi Susila: Independent Commissioner
4. Hernawan Bekti Sasongko: Independent Commissioner
E. Approved the delegation of power and authority to the Board of
Directors of the Company with right to substitution to carry out
all necessary actions related to the resolutions of this Meeting
Agenda, including to make the statement in its own separate
Notarial Deed of a part and/or the entire Meeting resolutions
as well as to inform the changes in the Board of Directors and/
or the Board of Commissioners of the Company to the Ministry
of Law and Human Rights of the Republic of Indonesia as well
as to register on the authorized institution in accordance with
applicable provisions, laws and regulations.
The Meeting approved with total affirmative votes of
3,934,288,268 shares or 88.67% of the total votes cast in the
Meeting.
PENYELENGGARAAN RUPS TAHUN SEBELUMNYA GMS IMPLEMENTATION IN THE PREVIOUS YEAR
Sepanjang tahun 2022, Perseroan mengadakan 3 (tiga) kali RUPS During the year 2020, the Company held 3 (three) Annual GMS
Tahunan yang diadakan secara hybrid bertempat di Ruang Medan, conducted in hybrid at the Medan Room of Westin Hotel, Jl. H.R.
Hotel Westin Jl. H.R. Rasuna Said Kav C-22A Jakarta Selatan untuk Rasuna Said Kav C-22A, South Jakarta for the Annual GMS and Udaya
penyelenggaraan RUPS Tahunan dan Ruang Udaya, Graha Elnusa Room of Graha Elnusa, Jl. TB Simatupang Kav. 1B, Jakarta 12560 for
Jl. TB. Simatupang Kav. 1B Jakarta 12560 untuk penyelenggaraan the Second and Third Annual GMS.
RUPS Tahunan Kedua dan Ketiga.
RUPS Tanggal | Date GMS
RUPS Tahunan 20 Juli 2022 | July 20, 2022 Annual GMS
RUPS Tahunan Kedua 9 Agustus 2022 | August 9, 2022 Second Annual GMS
RUPS Tahunan Ketiga 17 Oktober 2022 | October 17, 2022 Third Annual GMS
Proses penyelenggaraan Rapat Umum Pemegang Saham Tahunan dan The implementation process of the Annual General Meeting of
Rapat Umum Pemegang Saham Luar Biasa dilaksanakan berdasarkan Shareholders and the Extraordinary General Meeting of Shareholders
Peraturan Otoritas Jasa Keuangan No. 15/POJK.04/2020 tentang is carried out based on Financial Services Authority Regulation
Rencana dan Penyelenggaraan Rapat Umum Pemegang Saham No. 15/POJK.04/2020 regarding Plans and Implementation of General
Perusahaan Terbuka. Meeting of Shareholders of Public Companies.
Mengingat status keadaan tertentu darurat bencana wabah penyakit Considering the status of a certain emergency situation due
akibat Corona Virus Disease (COVID-19) yang ditetapkan Pemerintah, to the Corona Virus Disease (COVID-19) as determined by the
maka berdasarkan Surat Otoritas Jasa Keuangan No. S-124/D.04/2020 Government, thus, based on the Financial Services Authority Letter
tanggal 24 April 2020, penyelenggaraan RUPST dapat dilakukan secara No. S-124/D.04/2020 dated April 24, 2020, the implementation of the
virtual dengan mengacu pada Peraturan Otoritas Jasa Keuangan No. Annual GMS may be conducted virtually by referring to the Financial
16/POJK.04/2020 tentang Pelaksanaan Rapat Umum Pemegang Services Authority Regulation No. 16/POJK.04/2020 regarding the
Saham Perusahaan Terbuka secara Elektronik. Oleh sebab itu, Implementation of Electronic General Meeting of Shareholders
pelaksanaan RUPS Tahunan Perseroan dilakukan dengan dihadiri of Public Companies. For this reason, the implementation of the
oleh pemegang saham baik secara hadir fisik maupun secara online Company’s, Annual GMS is held and attended by the shareholders,
(daring) dengan memberikan kuasa secara elektronik melalui fasilitas both physically in person as well as online by providing proxy
Electronic General Meeting System (eASY.KSEI) yang disediakan electronically through the Electronic General Meeting System (eASY.
oleh PT Kustodian Sentral Efek Indonesia. Dalam hal Pemegang KSEI) provided by PT Kustodian Sentral Efek Indonesia. With respect to
Saham yang memberikan kuasa di luar mekanisme eASY.KSEI, maka Shareholders providing proxies outside of the eASY.KSEI mechanism,
Pemegang Saham dapat mengunduh formulir surat kuasa dalam situs then the Shareholders may download the proxy form available in the
web Perusahaan (www. elnusa.co.id). Company website (www.elnusa.co.id).
2023 Annual Report PT ELNUSA Tbk 235
Page 238
Tata Kelola Perusahaan
Corporate Governance
Proses rencana dan pelaksanaan RUPS Perseroan telah tertuang The planning and implementation process of the Company’s GMS is
dalam surat Perseroan yang telah disampaikan kepada Otoritas Jasa provided in the Company letter submitted to the Financial Services
keuangan (OJK) serta melakukan pengumuman melalui situs web Authority (OJK) as well as through the announcement made through
Bursa Efek Indonesia, situs web eASY.KSEI dan situs web Perseroan. the Indonesia Stock Exchange website, the eASY.KSEI website and the
Company’s website.
Pada seluruh pelaksanaan RUPS, rapat dipimpin oleh Bapak In all GMS implementation, the meeting was chaired by Agus
Agus Prabowo selaku Komisaris Utama dengan terlebih dahulu Prabowo as President Commissioner who first conveyed that the
menyampaikan bahwa pelaksanaan RUPS mengacu pada tata tertib GMS implementation referred to the GMS rules and regulations
RUPS yang telah disampaikan kepada Pemegang Saham melalui web as submitted to the Shareholders through the Company’s website
Perseroan sebelum Rapat dimulai. Pimpinan Rapat memberikan before the Meeting started. Chairman of the Meeting extended the
kesempatan kepada Pemegang Saham dan/atau kuasanya untuk opportunity to the Shareholders and/or proxies to pose questions
mengajukan pertanyaan dan/atau tanggapan secara tertulis atas and/or response in writing for each of the discussed Meeting agenda.
setiap agenda Rapat yang dibicarakan.
Pimpinan Rapat atau Direktur yang ditunjuk oleh Pimpinan Rapat Chairman of the Meeting or Director appointed by the Meeting
menjawab pertanyaan dan/atau menanggapi pertanyaan, tanggapan Chairman answered and/or responded to the questions, responses
dan/atau usulan Pemegang Saham. Setelah semua pertanyaan and/or suggestions from the Shareholders. After all questions are
dijawab dan ditanggapi selanjutnya dilakukan pemungutan suara dan answered and responded, subsequently voting is cast and only
hanya pemegang saham dan/atau kuasanya yang sah yang berhak the shareholders and/or legitimate proxies have the right to cast
untuk mengeluarkan suara. their votes.
Berikut adalah tahapan tata waktu penyelenggaraan RUPS Perseroan Following is the timeline states in the Company’s GMS implementation
sepanjang 2022: during the year 2022:
Tanggal
No. Aktivitas Activity
Date
RUPS Tahunan Tahun Buku 2022 Annual GMS for Financial Year 2022
1 Penyampaian rencana RUPS Tahunan kepada OJK Submission of Annual GMS plans to OJK 27 Mei 2022
May 29, 2022
2 Pengumuman RUPS Tahunan Announcement of Annual GMS 6 Juni 2022
June 6, 2022
3 Pemanggilan RUPS Tahunan Invitation to Annual GMS 21 Juni 2022
June 21, 2022
4 Pelaksanaan RUPS Tahunan Implementation of Annual GMS 20 Juli 2022
July 20, 2022
5 Penyampaian Ringkasan risalah RUPS Tahunan Submission of Summary of Minutes of Meeting of 21 Juli 2022
Annual GMS July 21, 2022
6 Penyampaian Risalah RUPS Tahunan Submission of Minutes of Meeting of Annual GMS 18 Agustus 2022
August 18, 2022
RUPS Tahunan Kedua Second Annual GMS
1 Pemanggilan RUPS Tahunan Kedua Invitation to Second Annual GMS 1 Agustus 2022
August 1, 2022
2 Pelaksanaan RUPS Tahunan Kedua Implementation of Second Annual GMS 9 Agustus 2022
August 9, 2022
3 Penyampaian Ringkasan Risalah Submission of Summary of Minutes of Meeting 10 Agustus 2022
August 10, 2022
4 Penyampaian Risalah RUPS Tahunan Kedua Submission of Minutes of Meeting of Second Annual 8 September 2022
GMS September 8, 2022
RUPS Tahunan Ketiga Third Annual GMS
1 Pemanggilan RUPS Tahunan Ketiga Invitation to Third Annual GMS 7 Oktober 2022
October 7, 2022
2 Pelaksanaan RUPS Tahunan Ketiga Implementation of Third Annual GMS 17 Oktober 2022
October 17, 2022
3 Penyampaian Ringkasan Risalah Submission of Summary of Minutes of Meeting 18 Oktober 2022
October 18, 2022
4 Penyampaian Risalah RUPS Tahunan Ketiga Submission of Minutes of Meeting of Third Annual GMS 15 November 2022
November 15, 2022
236 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
Ketentuan Kuorum Quorum Requirements
Kuorum kehadiran dan kuorum keputusan RUPS untuk mata acara The attendance quorum and GMS resolution quorum for agenda
yang harus diputuskan dalam RUPS dilakukan dengan mengikuti items that must be decided at the GMS are carried out by following
ketentuan berdasarkan Peraturan Otoritas Jasa Keuangan dan the provisions based on the Financial Services Authority Regulations
Anggaran Dasar Perseroan. and the Company’s Articles of Association.
Proses Perhitungan Suara Vote Counting Process
Perhitungan suara dan prosedur pemungutan suara dalam RUPS Vote counting and voting procedures in GMS is explained in the GMS
dijelaskan dalam tata tertib RUPS yang disampaikan kepada Pemegang rules presented to the Shareholders through the Company website
Saham melalui situs Perusahaan sebelum Rapat dimulai. Adapun prior to the start of the Meeting. The mechanism in the Meeting
mekanisme pengambilan keputusan Rapat yang diatur Tata Tertib decision making as regulated in the Meeting Rules by taking into
Rapat dengan memperhatikan ketentuan Anggaran Dasar Perseroan account the provisions of the Company’s Articles of Association and
dan peraturan yang berlaku. application regulations.
Kehadiran Dewan Komisaris, Direksi, Lembaga, dan Attendance of the Board of Commissioners, the
Profesi Penunjang Pasar Modal dalam RUPS Board of Directors, Capital Market Supporting
Institutions, and Professionals in GMS
RUPS Tahunan dan RUPS Luar Biasa dihadiri seluruh anggota Dewan Annual GMS and Extraordinary GMS are attended by all members
Komisaris, Direksi, Pemegang Saham Mayoritas, dan Pemegang of the Board of Commissioners, the Board of Directors Majority
saham lainnya dan atau kuasanya dengan kuorum kehadiran adalah Shareholders, and other Shareholders and/or their proxies with
sebagai berikut: attendance quorum as follows:
RUPS Tanggal | Date GMS
RUPS Tahunan 20 Juli 2022 | July 20, 2022 Annual GMS
RUPS Tahunan Kedua 9 Agustus 2022 | August 9, 2022 Second Annual GMS
RUPS Tahunan Ketiga 17 Oktober 2022 | October 17, 2022 Third Annual GMS
Kehadiran Lembaga dan Profesi Penunjang Pasar Modal
Attendance of Capital Market Supporting Institutions and Professionals
RUPS Tahunan | Annual GMS
Kehadiran
Lembaga Penunjang Pasar Modal Capital Market Supporting Institution
Attendance
Notaris Notaris Fathiah Helmi, S.H. Notary
Notary of Fathiah Helmi, S.H.
Kantor Akuntan Publik KAP Purwanto, Sungkoro & Surja – Ernst & Young Public Accounting Firm
Public Accounting Firm Purwanto, Sungkoro & Surja – Ernst & Young
Biro Administrasi Efek PT Datindo Entrycom Securities Administration Agency
RUPS Tahunan Kedua | Second Annual GMS
Kehadiran
Lembaga Penunjang Pasar Modal Capital Market Supporting Institution
Attendance
Notaris Notaris Aulia Taufani, S.H. Notary
Notary of Aulia Taufani, S.H.
Biro Administrasi Efek PT Datindo Entrycom Securities Administration Agency
RUPS Tahunan Ketiga | Third Annual GMS
Kehadiran
Lembaga Penunjang Pasar Modal Capital Market Supporting Institution
Attendance
Notaris Notaris Aryanti Artisari, S.H. Notary
Notary of Aryanti Artisari, S.H.
Biro Administrasi Efek PT Datindo Entrycom Securities Administration Agency
2023 Annual Report PT ELNUSA Tbk 237
Page 240
Tata Kelola Perusahaan
Corporate Governance
Kehadiran Dewan Komisaris dan Direksi dalam RUPS
Attendance of the Board of Commissioners and the Board of Directors in the GMS
Nama Jabatan Keanggotaan Kehadiran
Name Position Membership Attendance
RUPS Tahunan | Annual GMS
Agus Prabowo Komisaris Utama Hadir
(Pimpinan Rapat) President Commissioner Attendant
(Chairman of Meeting)
Lusiaga Levi Susila Komisaris Independen Ketua Komite Nominasi & Remunerasi Hadir
Independent Commissioner Chairman of Nomination & Remuneratio Attendant
Committee
Wakhid Hasyim Komisaris Ketua Komite Pemantau Risiko Hadir
Commissioner Chairman of Risk Monitoring Committee Attendant
Anis Baridwan Komisaris Independen Ketua Komite Audit Hadir
Independent Commissioner Chairman of Audit Committee Attendant
John Hisar Simamora Direktur Utama Hadir
President Director Attendant
Bachtiar Soeria Atmadja Direktur Keuangan Hadir
Director of Finance Attendant
Charles Harianto Lumbantobing Direktur Operasi Hadir
Director of Operation Attendant
Ratih Esti Prihatini Direktur Pengembangan Usaha Hadir
Director of Business Development Attendant
Tenny Elfrida Direktur SDM & Umum Hadir
Director of Human Resources & Attendant
General Affairs
RUPS Tahunan Kedua | Second Annual GMS
Agus Prabowo Komisaris Utama Hadir
(Pimpinan Rapat) President Commissioner Attendant
(Chairman of Meeting)
Lusiaga Levi Susila Komisaris Independen Ketua Komite Nominasi & Remunerasi Hadir
Independent Commissioner Chairman of Nomination & Remuneratio Attendant
Committee
Hernawan Bekti Sasongko Komisaris Independen Ketua Komite Audit Hadir
Independent Commissioner Chairman of Audit Committee Attendant
Wakhid Hasyim Komisaris Ketua Komite Pemantau Risiko Hadir
Commissioner Chairman of Risk Monitoring Committee Attendant
John Hisar Simamora Direktur Utama Hadir
President Director Attendant
Bachtiar Soeria Atmadja Direktur Keuangan Hadir
Director of Finance Attendant
Charles Harianto Lumbantobing Direktur Operasi Hadir
Director of Operation Attendant
Ratih Esti Prihatini Direktur Pengembangan Usaha Hadir
Director of Business Development Attendant
Tenny Elfrida Direktur SDM & Umum Hadir
Director of Human Resources & Attendant
General Affairs
RUPS Tahunan Ketiga | Third Annual GMS
Agus Prabowo Komisaris Utama Hadir
(Pimpinan Rapat) President Commissioner Attendant
(Chairman of Meeting)
Lusiaga Levi Susila Komisaris Independen Ketua Komite Nominasi & Remunerasi Hadir
Independent Commissioner Chairman of Nomination & Remuneratio Attendant
Committee
Hernawan Bekti Sasongko Komisaris Independen Ketua Komite Audit Hadir
Independent Commissioner Chairman of Audit Committee Attendant
Wakhid Hasyim Komisaris Ketua Komite Pemantau Risiko Hadir
Commissioner Chairman of Risk Monitoring Committee Attendant
John Hisar Simamora Direktur Utama Hadir
President Director Attendant
Bachtiar Soeria Atmadja Direktur Keuangan Hadir
Director of Finance Attendant
238 PT ELNUSA Tbk Laporan Tahunan 2023
Page 241
Tata Kelola Perusahaan
Corporate Governance
Nama Jabatan Keanggotaan Kehadiran
Name Position Membership Attendance
Charles Harianto Lumbantobing Direktur Operasi Hadir
Director of Operation Attendant
Ratih Esti Prihatini Direktur Pengembangan Usaha Hadir
Director of Business Development Attendant
Tenny Elfrida Direktur SDM & Umum Hadir
Director of Human Resources & Attendant
General Affairs
Hasil Keputusan RUPS Tahun Buku 2022 Resolution of the Annual GMS for Financial Year
2022
Hingga Laporan tahunan ini diterbitkan, seluruh keputusan RUPS Until the publication of this Annual Report, all resolutions of the
Tahun Buku 2022, telah seluruhnya dilaksanakan. Penjelasan atas Annual GMS for Financial Year 2022 have been fully implemented.
setiap mata acara RUPS Tahun Buku 2022 dan RUPS Luar Biasa Explanation of each agenda of the Annual GMS for Financial Year 2022
tercantum dalam tabel di bawah ini. and the Extraordinary GMS are presented in the table below.
RUPS Tahunan 20 Juli 2022
Annual GMS July 20, 2022
Mata Acara Keputusan Realisasi
No.
Agenda Resolution Realization
1 Persetujuan Laporan Tahunan 2021 1. Menyetujui dan mengesahkan Laporan Tahunan Perseroan Telah ditindaklanjuti
termasuk di dalamnya Laporan Tahun Buku 2021, termasuk Laporan Tugas Pengawasan Dewan
Pengawasan Dewan Komisaris dan Komisaris Perseroan Tahun Buku 2021.
Pengesahan Laporan Keuangan 2. Mengesahkan Laporan Keuangan Konsolidasian Perseroan dan
Perseroan yang berakhir pada Entitas Anak untuk Tahun Buku yang berakhir pada tanggal
tanggal 31 Desember 2021. 31 Desember 2021 beserta penjelasannya yang telah diaudit
oleh Kantor Akuntan Publik Purwantono, Sungkoro & Surja
sebagaimana termuat dalam Laporan No. 00119/2.1032/
AU.1/02/0697-1/1/II/2022 tanggal 25 Februari 2022 dengan
pendapat “Wajar dalam semua hal yang material”. Dengan
demikian memberikan pelunasan dan pembebasan sepenuhnya
dari tanggung jawab sepenuhnya kepada Direksi atas tindakan
pengurusan dan kepada Dewan Komisaris atas tindakan
pengawasan yang dilakukan dalam Tahun Buku yang berakhir 31
Desember 2021 sepanjang:
a. Tindakan-tindakan tersebut tercermin dalam Laporan Tahunan
Perseroan (termasuk laporan keuangan) Tahun Buku yang
berakhir 31 Desember 2021.
b. Tindakan-tindakan tersebut bukan merupakan tindak pidana
dan/atau perbuatan melawan hukum.
Rapat menyetujui dengan total suara setuju berjumlah
4.125.464.049 saham atau 99,99% dari jumlah suara yang
dikeluarkan secara sah dalam rapat.
Approval of the 2021 Annual 1. Approved and ratified the Company’s Annual Report for the Followed-Up
Report including the Board of Financial Year 2021, including the Supervisory Report of the
Commissioners’ Supervisory Report Company’s Board of Commissioners for the Financial Year 2021.
and Ratification of the Company’s 2. Ratified the Consolidated Financial Statements of the Company
Financial Statements which ended and Subsidiaries for the Financial which ended on December
on December 31, 2021 31, 2021 and its explanation s audited by Public Accounting
Firm Purwantono, Sungkoro & Surja as contained in Report
No. 00119/2.1032/AU.1/02/0697-1/1/II/2022 dated February 25,
2022 with the opinion of “Reasonable in all material respects”.
Thereby granted full release and discharge from responsibility
(Volledig Acquit et de charge) to the Board of Directors for
management actions and to the Board of Commissioners for
supervisory actions carried out in the Financial which ended on
December 31, 2021 to the extent of:
a. These actions are reflected in the Company’s Annual Report
(including financial statements) for the Financial Year which
ended on December 31, 2021.
b. These actions do not constitute criminal and/or unlawful acts.
The meeting approved with total affirmative votes of
4,125,464,049 shares or 99.99% of the total votes cast in the
meeting.
2023 Annual Report PT ELNUSA Tbk 239
Page 242
Tata Kelola Perusahaan
Corporate Governance
Mata Acara Keputusan Realisasi
No.
Agenda Resolution Realization
2 Penetapan penggunaan Laba Bersih Menetapkan penggunaan Laba Bersih Perseroan tahun Tata Cara Pembayaran Dividen
Perseroan Tahun Buku 2021 buku 2021 yang diatribusikan kepada entitas induk sebesar Tunai Tahun Buku 2021
Rp108.740.000.000,00 sebagai berikut: tercantum dalam Pengumuman
1. Sebesar Rp2.175.000.000,00 (dua miliar seratus tujuh puluh lima Hasil Keputusan RUPS Tahunan
juta rupiah) atau sekitar 2% dari Laba Bersih Perseroan sebagai yang dipublikasikan IDXNet
Cadangan Wajib. dan Situs web Perseroan pada
2. Sebesar Rp54.370.000.000,00 (lima puluh empat miliar tiga tanggal 21 Juli 2022.
ratus tujuh puluh juta rupiah) yaitu sekitar 50% dari Laba Bersih
Perseroan sebagai Dividen Tunai kepada Pemegang Saham. Pembayaran Dividen Tunai
3. Sisanya sebesar Rp52.195.000.000,00 (lima puluh dua miliar Tahun Buku 2021 telah dilakukan
seratus sembilan puluh lima juta rupiah) yaitu sekitar 48% dari pada tanggal 19 Agustus 2022.
Laba Bersih Perseroan sebagai Saldo Laba atau Retained Earning
Perseroan.
4. Besarnya dividen yang menjadi hal Pemegang Saham wajib
disetorkan kepada Pemegang Saham selambat-lambatnya 30 (tiga
puluh) hari setelah ditetapkan dalam Rapat Umum Pemegang
Saham.
Rapat menyetujui dengan jumlah suara setuju berjumlah
4.124.829.849 saham atau 99,98% dari total seluruh suara yang
dikeluarkan dalam Rapat.
Determining the appropriation of Determined the use of the Company’s net profit for the Financial The Procedure for Payment
the Company’s Net Profit for the Year 2021 attributable to the parent entity the amount of of Cash Dividends for the
Financial Year 2021 Rp108,740,000,000.00 as follows: Financial Year 2021 is stated
1. The amount of Rp2.175.000.000,00 (two billion one hundred in the Announcement of the
seventy-five million rupiah) or approximately 2% of the Resolutions of the Annual
Company’s Net Profit as Mandatory Reserve. GMS published on IDXNet and
2. The amount of Rp54,370,000,000.00 (fifty-four billion three the Company’s website on
hundred seventy million rupiah) or approximately 48% of the July 21, 2022.
Company’s Net Profit as Retained Earnings of the Company.
3. The remaining amount of Rp 52,195,000,000.00 (fifty-two billion Payment of Cash Dividends for
one hundred ninety-five million rupiah) or approximately 48% of the Financial Year 2021 was
the Company’s Net Profit as Retained Earnings of the Company. made on August 19, 2022.
4. The amount of dividends due to the Shareholders must be
deposited to the Shareholders no later than 30 (thirty) days after
it is determined at the General Meeting of Shareholders.
The Meeting approved with total affirmative votes of
4,124,829,849 shares or 99.98% of the total votes cast in the
Meeting.
3 Penetapan Tantiem tahun 2021 dan 1. Tantiem Telah ditindaklanjuti
Remunerasi tahun 2022 bagi anggota Memberikan kuasa dan wewenang kepada Dewan Komisaris
Direksi dan Dewan Komisaris Perseroan dengan terlebih dahulu mendapat persetujuan
pemegang saham Perseroan yaitu PT Pertamina (Persero) untuk
menetapkan Tantiem bagi anggota Direksi dan Dewan Komisaris
Perseroan untuk tahun buku 2021.
2. Remunerasi
Memberikan kuasa dan wewenang kepada Dewan Komisaris
Perseroan, dengan terlebih dahulu mendapat persetujuan
pemegang saham Perseroan yaitu PT Pertamina (Persero) untuk
menetapkan besaran Tantiem bagi anggota Direksi dan Dewan
Komisaris Perseroan untuk tahun 2022.
Rapat menyetujui dengan jumlah suara setuju berjumlah
4.121.270.449 saham atau 99,89% dari total seluruh suara yang
dikeluarkan dalam Rapat.
Determining the Tantiem of 2021 1. Tantiem Followed-up
and Remuneration of 22 for Granted the power and authority to the Commpany’s Board
members of the Board of Directors of Commissioners with prior approval from the Company’s
and the Board of Commissioners Shareholder, PT Pertamina (Persero), to determine Tantiem for
members of the Company’s Board of Directors and the Board of
Commissioners for the financial year 2021.
2. Remuneration
Granted the power and authority to the Company’s Board
of Commissioners with prior approval from the Company’s
shareholder, PT Pertamina (Persero) to determine the amount of
Tantiem for members of the Board of Directors and the Board of
Commissioners for financial year 2022.
The Meeting approved with affirmative votes of 4,121,270,449
shares or 99.89% of the total votes cast in the Meeting.
240 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
Mata Acara Keputusan Realisasi
No.
Agenda Resolution Realization
4 Penunjukan Akuntan Publik untuk Menyetujui memberikan pelimpahan kewenangan dan kuasa kepada • Berdasarkan Surat
Mengaudit Perhitungan Tahunan Dewan Komisaris Perseroan untuk: Keputusan Dewan Komisaris
Perseroan Tahun Buku 2022 1. Melakukan pengadaan KAP untuk melakukan audit atas Laporan No. L8.014C-2022.022
Keuangan Konsolidasian Perseroan dan periode lainnya untuk tentang Keputusan Dewan
tahun buku yang disesuaikan dengan ketetapan PT Pertamina Komisaris atas Penunjukan
Hulu Energi; Kantor Akuntan Publik (KAP)
2. Menunjuk KAP untuk melakukan audit Laporan Keuangan dan/atau Akuntan Publik (AP)
Konsolidasian Perseroan periode tahun buku 2022 berikut untuk Jasa Audit atas Jasa
besaran nilai jasa sesuai ketentuan dan peraturan yang berlaku, Laporan Keuangan Historis
termasuk menunjuk KAP pengganti bilamana karena sebab Tahunan Posisi 31 Desember
apapun juga berdasarkan ketentuan pasar modal di Indonesia 2021 PT Elnusa Tbk dan
apabila KAP yang ditunjuk tidak dapat melakukan tugasnya, Entitas Anaknya.
dengan kriteria bahwa: • Dewan Komisaris menunjuk
a. KAP tersebut terdaftar di Otoritas Jasa Keuangan; KAP Purwantono, Sungkoro
b. KAP tersebut termasuk dalam afiliasi KAP empat besar (big dan Surja (anggota firma
four) di dunia. Ernst & Young) dengan AP
3. Memastikan bahwa seluruh proses tersebut di atas harus Sdr. Moch. Dadang Syachruna
dikonsultasikan atau dikoordinasikan dengan PT Pertamina Hulu untuk melakukan audit atas
Energi. jasa informasi keuangan
4. Memastikan bahwa keputusan mengenai KAP yang akan ditunjuk historis tahunan posisi 31
tetap ada pada RUPS dengan mempertimbangkan hasil evaluasi Desember 2022 pada Elnusa
kinerja AP dan/atau KAP yang bersangkutan tiap tahunnya. dan Grup dengan perkiraan
imbalan jasa sebesar
Sesuai dengan Pasal 59 ayat (3) huruf A POJK 15 tahun 2020, Rp2.797.000.000.
pelimpahan kewenangan dan kuasa kepada Dewan Komisaris • Direksi telah menyampaikan
Perseroan dilakukan dengan alasan Penunjukkan KAP akan Laporan Hasil Penunjukan AP/
dikonsultasikan/dikoordinasikan dengan Pemegang Saham KAP kepada OJK pada tanggal
Pengendali untuk kemudahan dan ketepatan waktu laporan 23 November 2022.
konsolidasian PT Pertamina Hulu Energi.
Rapat menyetujui dengan total suara setuju berjumlah
3.990.443.949 saham atau 96,72% dari total seluruh suara yang
dikeluarkan dalam Rapat.
Appointment of a Public Accountant Approved the delegation of authority and power to the Company’s • The Board of Commissioners
to Audit the Company’s Annual Board of Commissioners to: appointed KAP Purwantono,
Accounts for the Financial Year 2022 1. Procure KAP to conduct an audit of the Company’s Consolidated Sungkoro and Surja (members
Financial Statements and other periods for the financial year of the Ernst & Young firm)
adjusted to the provisions of PT Pertamina Hulu Energi; with AP Br. Moch. Dadang
2. Appoint KAP to audit the Company’s Consolidated Financial Syachruna to conduct an
Statements for the 2022 financial year period and the amount audit of annual historical
of service value in accordance with the applicable rules and financial information
regulations, including appointing a replacement KAP if for any services for the position
reason based on the provisions of the capital market in Indonesia of December 31, 2022 for
if the appointed KAP is unable to perform its duties, with the Elnusa and the Group with
criteria that: an estimated service fee of
a. The KAP is registered with the Financial Services Authority; Rp2,797,000,000.
b. The KAP is included in the affiliation of the Big Four KAP in the
• Referring to the letter, the
world. Board of Commissioners
3. Ensure that the entire process mentioned above must be decided to appoint Public
consulted or coordinated with PT Pertamina Hulu Energi. Accounting Firm Purwantono,
4. Ensure that the decision regarding the KAP to be appointed Sungkoro and Surja (member
remains with the GMS by considering the results of the firm of Ernst & Young) with
performance evaluation of the AP and/or KAP concerned Irwan Hazwir to audit the
each year. Consolidated Financial
Statements for the year
In accordance with Article 59 paragraph (3) letter A POJK 15 of ending on December 31,
2020, the delegation of authority and power to the Board of 2023 with services fee of
Commissioners of the Company is carried out on the grounds that Rp2,900,000,000 (including
the appointment of KAP will be consulted/coordinated with the PPh tax, excluding PPN tax)
Controlling Shareholders for the convenience and timeliness of with general inspection scope
PT Pertamina Hulu Energi consolidated reports. of work.
• The Board of Directors
The Meeting approved with total affirmative votes of submitted the AP/KAP
3,990,443,949 shares or 96,72% of the total votes cast in the Appointment Result Report to
Meeting. OJK on November 23, 2022.
5 Laporan Direksi Mengenai Realisasi Mata acara ini bersifat laporan. Oleh karenanya, Perseroan tidak
Penggunaan Dana Penawaran melakukan pemungutan suara untuk pengambilan keputusan Rapat
Umum Berkelanjutan I Sukuk Ijarah
Berkelanjutan I
The Board of Directors’ Report This agenda is report. Thus, the Company did not conduct voting for
on the Realization of the Use of the Meeting’s decision-making.
Proceeds from Sustainable Public
Offering I Sustainable Sukuk Ijarah I
2023 Annual Report PT ELNUSA Tbk 241
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Tata Kelola Perusahaan
Corporate Governance
Mata Acara Keputusan Realisasi
No.
Agenda Resolution Realization
6 Persetujuan Perubahan Pengurus A. Memberhentikan dengan hormat Tuan Anis Baridwan selaku
Perseroan Komisaris Independen dengan alasan telah selesainya satu
periode masa jabatan terhitung efektif sejak penutupan Rapat
Umum Pemegang Saham, dengan ucapan terima kasih atas
sumbangan tenaga dan pikiran yang diberikan selama menjabat
sebagai Komisaris Independen
B. Menyetujui pengangkatan Tuan Hernawan Bekti Sasongko
sebagai Komisaris Independen Perseroan terhitung efektif sejak
penutupan Rapat Umum Pemegang Saham (RUPS) sampai dengan
penutupan RUPS Tahunan ke-3 (ketiga) dengan tidak mengurangi
hak RUPS untuk memberhentikan anggota Dewan Komisaris
tersebut sewaktu-waktu sebelum masa jabatannya berakhir.
C. Menyetujui Perubahan Susunan Dewan Komisaris Perseroan
menjadi sebagai berikut:
a. Sdr. Agus Prabowo: Komisaris Utama
b. Sdr. Wakhid Hasyim: Komisaris
c. Sdr. Lusiaga Levi Susila: Komisaris Independen
d. Sdr. Hernawan Bekti Sasongko: Komisaris Independen
Sedangkan susunan Direksi Perseroan, tidak berubah sebagai
berikut:
a. Sdr. John Hisar Simamora: Direktur Utama
b. Sdr. Bachtiar Soeria Atmadja: Direktur Keuangan
c. Sdr. Charles Harianto Lumbantobing: Direktur Operasi
d. Sdri. Ratih Esti Prihatini: Direktur Pengembangan Usaha
e. Sdri. Tenny Elfrida: Direktur SDM & Umum
D. Memberikan kuasa dan wewenang kepada Direksi Perseroan
dengan hak substitusi untuk melakukan segala Tindakan
yang diperlukan berkaitan dengan Keputusan Mata Acara
Rapat ini, termasuk untuk menyatakan dalam Akta Notaris
tersendiri Sebagian dan/atau seluruh Keputusan Rapat serta
memberitahukan perubahan Dewan Komisaris Persroan kepada
Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia
serta mendaftarkan kepada instansi yang berwenang, sesuai
dengan ketentuan dan peraturan perundang-undangan yang
berlaku.
Rapat menyetujui dengan total suara setuju berjumlah 3.733.933.700
saham atau 90,51% dari total seluruh suara yang dikeluarkan dalam
Rapat.
Approval on Changes in the A. Honorably discharged Anis Baridwan as Independent
Company’s Management Commissioner upon completion of his term of office effective
as of the closing of the General Meeting of Shareholders, with
gratitude for contributing his energy and thoughts during his
tenure as Independent Commissioner.
B. Approved the appointment of Hernawan Bekti Sasongko as
Independent Commissioner of the Company effective as of the
closing of the Annual General Meeting of Shareholders (GSM)
until the closing of the 3rd (third) Annual GMS without prejudice
to the right of the GMS to dismiss the member of the Board of
Commissioners at any time before his term of office ends.
C. Approved the Change in the Composition of the Board of
Commissioners of the Company to the following:
a. Agus Prabowo: President Commissioner
b. Wakhid Hasyim: Commissioner
c. Lusiaga Levi Susila: Independent Commissioner
d. Hernawan Bekti Sasongko: Independent Commissioner
While the composition of the Company’s Board of Directors
remained the same as follows:
a. John Hisar Simamora: President Director
b. Bachtiar Soeria Atmadja: Director of Finance
c. Charles Harianto Lumbantobing: Director of Operation
d. Ratih Esti Prihatini: Director of Business Development
e. Tenny Elfrida: Director of HR & General Affairs
242 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
Mata Acara Keputusan Realisasi
No.
Agenda Resolution Realization
D. Granted the power and authority to the Company’s Board of
Directors with the right to substitution to carry out all Actions
necessary related to the Resolutions of this Meeting Agenda,
including to state in its own Notarial Deed of Part and/or the
entire Meeting Resolutions as well as to inform the change in the
Board of Commissioners of the Company to the Ministry of Law
and Human Rights of the Republic of Indonesia and register to the
authorized institution, in accordance with applicable provisions
and laws and regulations.
The Meeting approved with total affirmative votes of 3,733,933,700
shares or 90.51% of the total votes cast in the Meeting.
7 Persetujuan Perubahan Anggaran • Mata Acara keenam tidak dapat dilaksanakan. Dilakukan RUPS Tahunan Kedua
Dasar Perseroan • Tidak memenuhi kuorum kehadiran sesuai yang disyaratkan sesuai dengan ketentuan
dalam Anggaran Dasar Perseroan. POJK 15 tahun 2020.
Approval of Amendments to the • The sixth Agenda could not be implemented. The Second Annual GMS was
Company’s Articles of Association • Attendance quorum was not met in accordance with the carried out in accordance with
requirement as set-forth in the Company’s Articles of Association. POJK 15 of year 2020.
RUPS Tahunan 9 Agustus 2022
Annual GMS August 9, 2022
Mata Acara Keputusan Realisasi
No.
Agenda Resolution Realization
1 Persetujuan Perubahan Anggaran Dalam RUPS Tahunan Kedua tersebut telah dihadiri oleh Pemegang Sesuai dengan ketentuan Pasal
Dasar Perseroan Saham atau Kuasa Pemegang Saham Perseroan yang sah berjumlah 12 ayat (5) Anggaran Dasar
4.186.995.033 saham atau sebesar 57,367% dari jumlah saham Perseroan yang mensyaratkan
dengan hak suara yang sah yang telah dikeluarkan oleh Perseroan. kehadiran Rapat paling sedikit
3/5 (tiga per lima) bagian dari
jumlah seluruh saham dengan
hak suara yang sah yang telah
dikeluarkan oleh Perseroan.
Oleh karenanya sesuai dengan
Anggaran Dasar Perseroan, maka
kuorum untuk penyelenggaraan
Rapat Tahunan Kedua ini tidak
terpenuhi dan Perseroan harus
menyelenggarakan Rapat umum
Pemegang Saham Tahunan
Ketiga.
Approval of Amendments to the This Second Annual GMS was attended by the Shareholders or In accordance with the
Company’s Articles of Association legitimate Shareholder Proxies of the Company of 4,186,995,033 provisions of Article 12
shares or 57,367% of the total shares with valid voting rights issued paragraph (5) of the Company’s
by the Company. Articles of Association which
requires the attendance of
the Meeting to be at least 3/5
(three-fifths) of the total number
of shares with valid voting rights
issued by the Company.
RUPS Tahunan Ketiga 17 Oktober 2022 Third Annual GMS October 17, 2022
Rapat Ketiga ini diselenggarakan sehubungan dengan tidak tercapainya This third Meeting was held due to the failure to achieve the required
kuorum yang disyaratkan untuk mata acara keenam RUPS Tahunan quorum for the sixth agenda of the Company Annual GMS for the
Perseroan tahun buku 2021 yang diadakan pada tanggal 20 Juli 2022 financial year 2021 held on July 20, 2022 and the Second Annual
dan RUPS Tahunan Kedua yang diadakan pada tanggal 9 Agustus 2022 GMS held on August 9, 2022 related to the Change in the Company’s
terkait dengan Perubahan Anggaran Dasar Perseroan. Perubahan Articles of Association. This amendment in the Articles of Association
Anggaran Dasar ini adalah sebagai bentuk kewajiban Perseroan untuk was a form of the Company’s responsibility to make adjustments in
melakukan penyesuaian Anggaran Dasar sesuai dengan POJK 15/ the Articles of Association in accordance with POJK 15/POJK.04/2020
POJK.04/2020 tentang Rencana dan Penyelenggaraan Rapat Umum regarding Plans and Implementation of General Meeting of
Pemegang Saham Perusahaan Terbuka. Shareholders of Public Companies.
Sesuai dengan ketentuan Pasal 57 POJK 15 tahun 2020, Perseroan In line with the provisions of Article 57 of POJK 15 of year 2020, the
menyampaikan permohonan kepada Otoritas Jasa Keuangan melalui Company submitted a request to the Financial Services Authority
surat nomor L9.000D.013C-2022.682 pada tanggal 19 Agustus through letter No. L9.000D.013C-2022.682 on August 19, 2022. Based
2022 Berdasarkan hal tersebut OJK menyampaikan surat jawaban on this letter, OJK issued a responding letter to the Company through
kepada Perseroan melalui surat Nomor S-66/PM.2/2022 tanggal 15 letter No. S-66/PM.2/2022 dated September 15, 2022 on Determining
2023 Annual Report PT ELNUSA Tbk 243
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Tata Kelola Perusahaan
Corporate Governance
September 2022 perihal Penetapan Kuorum Rapat Umum Pemegang the Quorum of the Third General Meeting of Shareholders which
Saham Ketiga, yang mensyaratkan kehadiran pemegang saham untuk requires the attendance of the shareholders at minimum of 52% of
RUPS Tahunan Ketiga paling sedikit 52% dari jumlah seluruh saham the total shares with valid voting rights issued by the Company.
dengan hak suara yang sah yang telah dikeluarkan oleh Perseroan.
Mata Acara Keputusan Realisasi
No.
Agenda Resolution Realization
1 Persetujuan Perubahan Anggaran 1. Menyetujui untuk menyusun kembali Pasal 3 Anggaran Dasar Telah terealisasi
Dasar Perseroan Perseroan mengenai Maksud dan Tujuan serta Kegiatan Usaha
guna Pemenuhan Persyaratan dan Ketentuan Peraturan Badan
Pusat Statistik No. 2 Tahun 2020 tentang Klasifikasi Baku
Lapangan Usaha Indonesia tanpa mengubah kegiatan usaha
yang telah dijalankan oleh Perseroan yang usulan perubahannya
sebagaimana telah disampaikan kepada pemegang saham.
2. Menyetujui Perseroan untuk menyatakan dan menyusun kembali
seluruh ketentuan dalam Anggaran Dasar Perseroan sehubungan
dengan perubahan sebagaimana dimaksud dalam butir 1
keputusan rapat di atas.
3. Memberikan wewenang dan kuasa dengan hak substitusi
kepada Direksi Perseroan untuk melakukan segala tindakan yang
berhubungan dengan keputusan Rapat, termasuk namun tidak
terbatas untuk menghadap pihak berwenang, mengadakan
pembicaraan, memberi dan/atau meminta keterangan,
mengajukan permohonan persetujuan dan/atau pemberitahuan
atas perubahan Anggaran Dasar Perseroan kepada Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia maupun
instansi berwenang terkait lainnya, membuat atau serta
menandatangani akta-akta dan surat-surat maupun dokumen-
dokumen lainnya yang diperlukan atau dianggap perlu, hadir
di hadapan Notaris untuk dibuatkan dan menandatangani akta
pernyataan keputusan Rapat Perseroan dan melaksanakan hal
-hal lain yang harus dan/atau dapat dijalankan untuk dapat
terealisasi/terwujudnya keputusan rapat.
Rapat menyetujui dengan total suara setuju berjumlah 4.206.728.332
saham atau sebesar 99,99% dari total seluruh suara yang dikeluarkan
dalam Rapat.
Approval of Amendments to the 1. Approved to rearrange Article 3 of the Company’s Articles Realized
Company’s Articles of Associationn of Association regarding the Purpose and Objectives as well
as Business Activities in order to fulfill the requirements and
provisions of the Central Bureau of Statistics Regulation No. 2 of
Year 2020 on the Indonesian Standard Industrial Classification
without changing business activities which have been carried out
by the Company whose proposed changes have been submitted
to the shareholders.
2. Approved for the Company to make statement and rearrange
the entire provisions of the Company’s Articles of Association in
connection to the amendment as referred to in point 1 of the
above meeting’s resolution.
3. Granted the authority and power with the right of substitution to
the Board of Directors of the Company to take all actions related
to the resolutions of the Meeting, including but not limited to
appearing before the authorities, holding talks, giving and/or
requesting information, submitting aplications for approval and/
or notification of changes to the Company’s Articles of Association
to the Minister of Law and Human Rights of the Republic of
Indonesia and other relevant authorities, making or signing deeds
and letters and other documents that are necessary or deemed
necessary, appearing before a Notary to make and sign a deed of
statement of the Company’s Meeting resolutions and carrying out
other matters that must be and/or can be carried out in order to
realize/manifest resolutions of the meeting.
The Meeting approved with a total affirmative votes of 4,206,728,332
shares or 99.99% of the total votes issued by the Meeting.
Sedangkan untuk RUPS Tahunan tahun buku 2021 yang dilaksanakan Meanwhile for the Annual GMS of financial year 2021 held on 20 July
pada tanggal 20 Juli 2022, seluruh keputusannya telah direalisasikan 2022, all resolutions have been realized and implemented in the year
dan dilaksanakan pada tahun 2022. Berdasarkan hal tersebut maka 2022. Based on this, therefore there are no GMS resolution in the
tidak ada keputusan RUPS pada tahun buku sebelumnya dan tahun ini previous and this years’ GMS which have not been realized.
yang belum direalisasikan.
244 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
Dewan Komisaris
Board of Commissioners
Sesuai dengan Peraturan Otoritas Jasa Keuangan (POJK) No. 33/ In accordance with the Financial Services Authority Regulation (POJK)
POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau No. 33/POJK.04/2014 regarding the Board of Directors and the
Perusahaan Publik, Dewan Komisaris merupakan organ utama Board of Commissioners of Issuers or Public Companies, the Board
Perseroan yang melakukan peran pengawasan dan pemberian nasihat of Commissioners is the Company’s main organ that takes the role
kepada Direksi yang menjalankan kepengurusan Perseroan, seperti of supervisor and provides advises to the Board of Directors that
ditetapkan dalam Anggaran Dasar. Dewan Komisaris turut melakukan carries out the management of the Company, as stipulated in the
pemantauan terhadap implementasi GCG di Perseroan, termasuk Articles of Association. The Board of Commissioners also monitors the
efektivitas pengendalian internal dan pengelolaan risiko. implementation of GCG in the Company, including the effectiveness of
internal control and risk management.
Dalam peran pengawasan, Dewan Komisaris secara terus menerus In its supervisory role, the Board of Commissioners continuously
memantau efektivitas kebijakan Perseroan, kinerja usaha, dan proses monitors the effectiveness of the Company’s policies, business
pengambilan keputusan oleh Direksi, serta pelaksanaan strategi untuk performance, and decision making process by the Board of Directors,
mencapai tujuan Perseroan dan memenuhi harapan para pemegang as well as the implementation of strategies to achieve Company goals
saham serta pemangku kepentingan lainnya. Dewan Komisaris juga and to fulfill the expectations of shareholders and other stakeholders.
melakukan evaluasi dan/atau menyetujui Rencana Kerja dan Anggaran The Board of Commissioners also assesses and/or approves the Work
Perseroan yang disusun Direksi setiap tahunnya. Plan and Budget of the Company prepared by the Board of Directors
every year.
DASAR HUKUM LEGAL BASIS
1. Undang-undang Republik Indonesia No. 40 tahun 2007 tentang 1. Law of the Republic of Indonesia No. 40 of year 2007 regarding
Perseroan Terbatas. Limimted Liability Companies.
2. Peraturan Otoritas Jasa Keuangan No. 33/POJK.04/2014 tanggal 2. Financial Services Authority Regulation No. 33/POJK.04/2014
8 Desember 2014 tentang Direksi dan Dewan Komisaris Emiten dated December 8, 2014 regarding the Board of Directors and the
atau Perusahaan Publik. Board of Commissioners of Issuers or Public Companies.
3. Peraturan Menteri Negara Badan Usaha Milik Negara No. PER-3/ 3. Regulation of the Minister of State-Owned Enterprises No. PER-
MBU/03/2023 tentang Organ dan Sumber Daya Manusia Badan 3/MBU/03/2023 on the Organ and Human Resources of State-
Usaha Milik Negara. Owned Enterprises.
4. Anggaran Dasar Perseroan yang telah beberapa kali diubah dan 4. Articles of Association of the Company which have been
terakhir berdasarkan Akta Pernyataan Keputusan Rapat dan amended several times and the last amended was based on
Perubahan Anggaran Dasar No. 8 tanggal 17 Oktober 2022 yang Deed of Statement of Resolutions and Changes in the Articles of
dibuat oleh Notaris Aryanti Artisari, S.H., M.Kn. di Jakarta. Associatiton No. 8 dated October 17, 2022 made before Notary
Aryanti Artisari, S.H., M.Kn. in Jakarta.
KRITERIA ANGGOTA DEWAN KOMISARIS CRITERIA OF MEMBERS OF THE BOARD OF
COMMISSIONERS
Anggota Dewan Komisaris wajib mengikuti persyaratan dan ketentuan Members of the Board of Commissioners are obligated to adhere
Undang-Undang tentang Perseroan Terbatas, peraturan perundang- to the requirements and provisions of the Laws on Limited Liability
undangan di bidang Pasar Modal serta Peraturan perundang- Companies, laws and regulations in the Capital Market sector as well
undangan lain yang berlaku dan yang terkait dengan kegiatan usaha as other applicable laws and regulations and those related to the
Perseroan. Berdasarkan Anggaran Dasar Perseroan Pasal 17 ayat (2), Company’s business activities. Based on Articles of Association Article
yakni Anggota Dewan Komisaris Elnusa adalah warga negara Indonesia 17 Paragraph 2, namely that Members of the Board of Commissioners
yang memenuhi persyaratan yang ditentukan Peraturan Otoritas of Elnusa are Indonesian citizens that have fulfilled the requirements
Jasa Keuangan dan perundang-undangan yang berlaku. Adapun di set-forth under the Financial Services Authority Regulations and
antaranya: applicable laws and regulation. This include the following:
1. Mempunyai akhlak, moral, dan integritas yang baik. 1. Having good moral values, character, and integrity.
2. Cakap melakukan perbuatan hukum. 2. Competent in carrying out legal actions.
3. Dalam 5 (lima) tahun sebelum pengangkatan dan selama 3. Within 5 (five) years prior to appointment and during term of
menjabat: office:
a. Tidak pernah dinyatakan pailit; a. Never been declared bankrupt;
b. Tidak pernah menjadi anggota Direksi dan/atau anggota b. Never been a member of the Board of Directors and/or a
Dewan Komisaris yang dinyatakan bersalah menyebabkan member of the Board of Commissioners found guilty of
suatu perusahaan dinyatakan pailit; causing a company to be declared bankrupt;
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Tata Kelola Perusahaan
Corporate Governance
c. Tidak pernah dihukum karena melakukan tindak pidana yang c. Never been convicted of a crimimnal offense that is
merugikan keuangan negara dan/atau yang berkaitan dengan detrimental to state finances and/or related to the financial
sektor keuangan; dan sector; and
d. Tidak pernah menjadi anggota Direksi dan/atau anggota d. Never been a member of the Board of Directors and/or
Dewan Komisaris yang selama menjabat: member of the Board of Commissioners, who during the term
of office:
i. Pernah tidak menyelenggarakan RUPS tahunan; i. Never hold an annual GMS;
ii. Pertanggungjawabannya sebagai anggota Direksi ii. Accountability as member of the Board of Directors
dan/atau anggota Dewan Komisaris pernah tidak and/or member of the Board of Commissioners was not
diterima oleh RUPS atau pernah tidak memberikan accepted by the GMS or has not provided accountability
pertanggungjawaban sebagai anggota Direksi dan/atau as a member of the Board of Directors and/or a member
anggota Dewan Komisaris kepada RUPS; dan of the Board of Commissioners to the GMS; and
iii. Pernah menyebabkan perusahaan yang memperoleh izin, iii. Has caused a company that obtained a license, approval,
persetujuan, atau pendaftaran dari OJK tidak memenuhi or registration from OJK yet not fulfill the obligation to
kewajiban menyampaikan laporan tahunan dan/atau submit annual reports and/or financial reports to OJK.
laporan keuangan kepada OJK.
4. Memiliki komitmen untuk mematuhi peraturan perundang- 4. Having the commitment to comply with laws and regulations.
undangan.
5. Memiliki pengetahuan dan/atau keahlian di bidang yang 5. Having the knowledge and/or expxertise in the field required by
dibutuhkan Perseroan. the Company.
6. Memenuhi persyaratan lainnya sebagaimana ditentukan dalam 6. Fulfill other requirements specified in the Limited Liability
Undang-Undang Perseroan Terbatas, Peraturan Pasar Modal dan Company Law, Capital Market Regulations and other applicable
Peraturan Perundang-Undangan lainnya yang berlaku. laws and regulations.
STRUKTUR DAN KOMPOSISI ANGGOTA DEWAN STRUCTURE AND COMPOSITION OF MEMBERS
KOMISARIS OF THE BOARD OF COMMISSIONERS
1. Struktur keanggotaan Dewan Komisaris Perseroan terdiri dari 1. The membership structure of the Board of Commissioners
Komisaris Utama dan Komisaris. of the Company consists of the President Commissioner and
Commissioner.
2. Komposisi Dewan Komisaris Perseroan terdiri dari Komisaris Non 2. The composition of the Board of Commissioners of the Company
Independen dan Komisaris Independen. consists of Non-Independent Commissioner and Independent
Commissioner.
3. Dewan Komisaris merupakan majelis dan setiap anggota Dewan 3. The Board of Commissioners is an assembly and each member of
Komisaris tidak dapat bertindak sendiri-sendiri, melainkan the Board of Commissioners may not act individually, but based
berdasarkan keputusan Dewan Komisaris (kolektif kolegial). on decisions of the Board of Commissioners (collective collegial).
Komposisi dan jumlah anggota Dewan Komisaris ditetapkan oleh RUPS. The composition and number of members of the Board of
Pada tahun 2023 tidak terjadi perubahan komposisi dalam Dewan Commissioners is determined by the GMS. In the year 2023, there
Komisaris karena berdasarkan keputusan RUPS Tahunan tanggal 6 Juni was no change in the composition of the Board of Commissioners as
2023, yakni diputuskan pengangkatan kembali Bapak Agus Prabowo based on the resolution of the Annual GMS of June 6, 2023, namely
sebagai Komisaris Utama Perseroan sampai dengan penutupan RUPS it was decided that reappointment of Agus Prabowo until the closing
Tahunan ke-3 (ketiga) setelah tanggal pengangkatannya, dengan of the 3rd (third) Annual GMS following the date of his appointment,
tidak mengurangi hak RUPS untuk memberhentikan anggota Dewan without prejudice to the right of the GMS to dismiss members of the
Komisaris sewaktu-waktu. Board of Commisioners at any time.
Pada awal tahun 2024 Perseroan menyelenggarakan RUPS Luar Biasa Early in the year 2024, the Company held an Extraordinary GMS on
pada tanggal 17 Januari 2024 dan terjadi perubahan komposisi Dewan January 17, 2024 and a change in the composition of the Board of
Komisaris dengan keputusan memberhentikan dengan hormat Commissioners occurred with the decision to dismiss with honor Agus
Bapak Agus Prabowo sebagai Komisaris Utama Perseroan dan Bapak Prabowo as the Company’s President Commissioner and Hermawan
Hernawan Bekti Sasongko sebagai Komisaris Independen Perseroan Bekti Sasongko as Independent Commissioner of the Company with
dengan alasan penyegaran organisasi. refreshing the organization as the underlying reason.
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Periode 1 Januari 2023–17 Januari 2024
Period of January 1, 2023–January 17, 2024
Nama Jabatan Dasar Pengangkatan
Name Position Basis of Appointment
Agus Prabowo Komisaris Utama Akta Pernyataan Keputusan Rapat No. 7 Tahun 2023
President Commissioner Deed of Statement of the Meeting Resolution No. 7 of Year 2023
Lusiaga Levi Susila Komisaris Independen Akta Pernyataan Keputusan Rapat No. 3 Tahun 2021
Independent Commissioner Deed of Statement of the Meeting Resolution No. 3 of Year 2021
Hernawan Bekti Sasongko Komisaris Independen Akta Pernyataan Keputusan Rapat No. 30 Tahun 2022
Independent Commissioner Deed of Statement of the Meeting Resoution No. 30 of Year 2022
Wakhid Hasyim Komisaris Akta Pernyataan Keputusan Rapat No. 3 Tahun 2021
Commissioner Deed of Statement of the Meeting Resolution No. 3 of Year 2021
Periode 17 Januari 2024-Laporan Tahunan Terbit
Period of 17 January 2024 – Publication of This Annual Report
Nama Jabatan Dasar Pengangkatan
Name Position Basis of Appointment
Nur Endro Buwono Komisaris Utama Akta Pernyataan Keputusan Rapat No. 33 Tahun 2024
President Commissioner Deed of Statement of the Meeting Resolution No. 33 of Year 2024
Lusiaga Levi Susila Komisaris Independen Akta Pernyataan Keputusan Rapat No. 3 Tahun 2021
Independent Commissioner Deed of Statement of the Meeting Resolution No. 3 of Year 2021
Denie S. Tampubolon Komisaris Independen Akta Pernyataan Keputusan Rapat No. 33 Tahun 2024
Independent Commissioner Deed of Statement of the Meeting Resolution No. 33 of Year 2024
Wakhid Hasyim Komisaris Akta Pernyataan Keputusan Rapat No. 3 Tahun 2021
Commissioner Deed of Statement of the Meeting Resolution No. 3 of Year 2021
KOMISARIS INDEPENDEN INDEPENDENT COMMISSIONER
Komisaris Independen adalah anggota Dewan Komisaris yang berasal Independent Commissioner is member of the Board of Commissiooners
dari luar Emiten atau Perusahaan Publik dan memenuhi persyaratan coming from outside of the organization of Issuers or Public
sebagai Komisaris Independen sesuai dengan Peraturan OJK No. 33/ Companies and fulfill the requirement as Indpendent Commissioner
POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau in accordance with OJK Regulation No. 33/POJK.04/2014 regarding
Perusahaan Publik di antaranya: the Boardof Directors and the Board of Commissioners of Issuers or
Public Companies including the following:
Kriteria Komisaris Independen Criteria of Independent Commissioner
Mengacu pada Peraturan OJK No. 33/POJK.04/2014, kriteria Komisaris Referring to OJK Regulation No. 33/POJK.04/2014, the criteria of
Independen mencakup: Independent Commissioner include the following:
1. Bukan merupakan orang yang bekerja atau mempunyai 1. Not a person with authority and responsibility for planning,
wewenang dan tanggung jawab untuk merencanakan, memimpin, leading, controlling, or supervising the Company’s activities
mengendalikan, atau mengawasi kegiatan Perusahaan dalam during the last 6 (six) months, except for re-appointment as an
waktu 6 (enam) bulan terakhir, kecuali untuk pengangkatan Independent Commissioner.
kembali sebagai Komisaris Independen.
2. Tidak mempunyai saham baik langsung maupun tidak langsung 2. Not having direct or indirect Company’s share ownership.
pada Perusahaan.
3. Tidak mempunyai hubungan usaha baik langsung maupun tidak 3. Not having any direct or indirect business relationship in
langsung yang berkaitan dengan kegiatan usaha Perusahaan. connection with the Company’s business activities.
4. Tidak mempunyai hubungan Afiliasi dengan Perusahaan, anggota 4. Not having affiliation with the Company, members of the Board of
Dewan Komisaris, anggota Direksi, atau Pemegang Saham Commissioners, members of the Board of Directors, or Controlling
Pengendali Perusahaan. Shareholders of the Company.
30% 50%
Jumlah Komisaris Independen
Number of Independent Commissioner
4 Komisaris dengan 2 Komisaris 30% dari Keseluruhan Komisaris adalah 50% dari Keseluruhan Komisaris adalah
Independen Komisaris Independen Komisaris Independen
4 Commissioners with 2 Independent 30% of All Commissioners are Independent 50% of All Commissioners are Independent
Commissioners Commissioners Commissioners
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Perseroan memiliki Komisaris Independen yang telah memenuhi The Company retains an Independent Commissioner who fulfils
ketentuan Peraturan Otoritas Jasa Keuangan No. 33/ POJK.04/2014 the provision of the Financial Services Authority Regulation No. 33/
tanggal 8 Desember 2014 tentang Direksi dan Dewan Komisaris POJK.04/2014 dated December 8, 2014 regarding the Board of
Emiten atau Perusahaan Publik. Dalam peraturan tersebut, Komisaris Directors and the Board of Commissioners of Issuers or Public
Independen wajib paling sedikit berjumlah 30% dari jumlah anggota Companies. The regulation affirms that Independent Commissioner is
Dewan Komisaris. obligated to at least make up 30% of the total members of the Board
of Commissioners.
Komposisi Komisaris Perseroan per 31 Desember 2023 berjumlah The composition of the Company’s Commissioners as of December 31,
4 (empat) orang yang terdiri dari 1 (satu) orang Komisaris Utama, 2023 totaled 4 (four) consisting of 1 (one) President Commissioners,
2 (dua) orang Komisaris Independen dan 1 (satu) orang Komisaris. 2 (two) Independent Commissioners and 1 (one) Commissioner. Thus,
Dengan demikian, komposisi Komisaris Independen Perseroan lebih the composition of Independent Commissioner of the Company is
dari 30% dari seluruh jumlah Dewan Komisaris serta telah memenuhi more than 30% of the total members of the Board of Commissioners
Peraturan Otoritas Jasa Keuangan maupun telah memenuhi jumlah and complies with the Financial Services Authority Regulation and
minimal Komisaris Independen yang diatur dalam ASEAN Corporate meets the minimum number of Independent Commissiooners
Governance Scorecard yang mensyaratkan jumlah Komisaris stipulated in the ASEAN Corporate Governance Scorecard which
Independen berjumlah 50% dari jumlah seluruh anggota Dewan requires the number of Independent Commissioners to be 50% of the
Komisaris. total number of members of the Board of Commissioners.
Kriteria Independensi Komisaris Independen
Criteria of Independency of Independent Commissioner
Sebagai orang yang bekerja atau mempunyai Memiliki hubungan
wewenang dan tanggung jawab untuk merencanakan, Afiliasi dengan
Memiliki hubungan
memimpin, mengendalikan, atau mengawasi Komisaris, Direksi
Memiliki saham usaha dengan
Komisaris Independen kegiatan Perseroan dalam waktu 6 (enam) bulan dan Pemegang
Perseroan baik Perseroan baik
Independent terakhir, kecuali untuk pengangkatan kembali sebagai saham Utama
langsung maupun langsung maupun
Commissioner Komisaris Independen Perseroan pada periode Perseroan
tidak langsung tidak langsung
berikutnya Affiliation with the
Owns Company Business
As a person who works or has authority and Commissioners,
shares directly or relationship with
responsibility to plan, lead, control, or supervise the the Board of
indirectly the Company
Company’s activities within the last 6 (six) months, Directors and Major
directly or indirectly
unless for the reappointment as the Company’s Shareholders of the
Independent Commissioner for the next period Company
Lusiaga Levi Susila x x x x
Hernawan Bekti x x x x
Sasongko*
Denie S. Tampubolon** x x x x
√ = ada | x = tidak ada
Keterangan:
*
Menjabat hingga 17 Januari 2024
**
Mulai menjabat sejak 17 Januari 2024 //
√ = yes | x = no
Description:
*
Served in office until January 17, 2024
**
Started serving in office since January 17, 2024
Adapun pernyataan independensi masing-masing Komisaris Statement of independency of each Independent Commissioner is as
Independen sebagai berikut: follows:
Nama Jabatan Tanggal Pernyataan Status
Name Position Date of Establishment Status
Lusiaga Levi Susila Komisaris Independen 21 Juli 2021 Periode Kedua sebagai Komisaris Independen
Independent Commissioner July 21, 2021 Second Period as Independent Commissioner
Hernawan Bekti Sasongko* Komisaris Independen 20 Juli 2022 Pertama kali sebagai Komisaris Independen
Independent Commissioner July 20, 2022 First time as Independent Commissioner
Denie S. Tampubolon** Komisaris Independen 9 Januari 2024 Pertama kali sebagai Komisaris Independen
Independent Commissioner January 9, 2024 First time as Independent Commissioner
Keterangan | Description:
*
Menjabat hingga 17 Januari 2024 | Served in office until January 17, 2024
**
Mulai menjabat sejak 17 Januari 2024 | Started serving in office since January 17, 2024
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Dengan demikian, Komisaris Independen Perseroan telah memenuhi Thus, the Company’s Independent Commissioners have fulfilled the
kriteria sesuai dengan peraturan perundang-undangan yang berlaku. criteria in accordance with applicable laws and reglations. Below is the
Di bawah ini adalah lampiran surat pernyataan independensi masing- attached letters of statement of independency of each Independent
masing Komisaris Independen: Commissioner:
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Periode Jabatan Anggota Dewan Komisaris Term of Office of Members of the Board of
Commissioners
Setelah masa jabatannya berakhir, anggota Dewan Komisaris tersebut Upon completion of the term of office, members of the Board of
dapat diangkat kembali oleh RUPS: Commissioners may be reappointed by the GMS:
• Para anggota Dewan Komisaris diangkat untuk jangka waktu • Members of the Board of Commissioners are appointed for a
terhitung sejak tanggal yang ditetapkan oleh RUPS yang period of time effective as of the date determined by the GMS
mengangkatnya dan berakhir pada penutupan RUPS Tahunan that appoints the Commissioner and ends on the closing of the
yang ke-3 (ketiga) setelah tanggal pengangkatannya. Namun the 3rd (third) Annual GMS after the date of the appointment.
dengan tidak mengurangi hak dari RUPS untuk sewaktu-waktu However, without prejudice to the right of the GMS to dismiss
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Tata Kelola Perusahaan
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dapat memberhentikan para anggota Dewan Komisaris sebelum the members of the Board of Commissiooners at any time before
masa jabatannya berakhir. their term of office ends.
• Sesuai POJK No. 33/POJK.04/2014 tanggal 8 Desember 2014 • In accordance with POJK No. 33/POJK.04/2014 dated December
tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan 8, 2014 regarding the Board of Directors and the Board of
Publik bahwa Komisaris Independen dapat diangkat lebih dari 2 Commissioners of Issuers or Public Companies, Independent
(dua) periode sepanjang yang bersangkutan menyatakan dirinya Commissioners may be reappointed for more than 2 (two) periods
independen. as long as the concerned commissioner states himself/ herself as
independent.
Mengacu pada Pasal 17 ayat (4) Anggaran Dasar Perseroan, jabatan Referring to Article 17 paragraph (4) of the Company’s Articles of
Dewan Komisaris berakhir apabila: Association, the term of office of the Board of Commissioners ends
in the event:
a. Pengunduran dirinya telah efektif; a. Resignation is effective;
b. Tidak lagi memenuhi persyaratan Peraturan OJK dan peraturan b. No longer fulfils the requirements of OJK Regulations and other
perundang-undangan lainnya; laws and regulations;
c. Meninggal dunia; c. Passed away;
d. Diberhentikan berdasarkan RUPS; d. Dismissed based on GMS.
Mekanisme Pemberhentian dan Pengunduran Diri Mechanism for Dismissal and Resignation of the
Dewan Komisaris Board of Commissioners
Berdasarkan Anggaran Dasar Perseroan, mekanisme pemberhentian Based on the Company’s Articles of Association, the mechanism for
dan pengunduran diri anggota Dewan Komisaris adalah sebagai dismissal and resignation of members of the Board of Commissioners
berikut: is as follows:
1. Seorang anggota Dewan Komisaris berhak mengundurkan diri 1. A member of the Board of Commissioners has the right to resign
dari jabatannya sebelum masa jabatannya berakhir dengan from his/her position before his/her term of office ends by
memberitahukan secara tertulis mengenai maksudnya tersebut notifying the Company in writing on his/her intention.
kepada Perseroan.
2. Perseroan wajib menyelenggarakan RUPS untuk memutuskan 2. The Company is obligated to hold GMS to decide on the requests
permohonan pengunduran diri anggota Dewan Komisaris dalam for resignation of members of the Board of Commissioners within
jangka waktu paling lambat 90 (sembilan puluh) hari setelah a period of no later than 90 (ninety) days after receipt of the
diterimanya surat pengunduran diri. resignation request letter.
3. Perseroan wajib melakukan keterbukaan informasi kepada 3. The Company is obligated to disclose information to the public
masyarakat dan menyampaikan kepada OJK paling lambat 2 (dua) and notify OJK at the latest within 2 (two) working days after
hari kerja setelah diterimanya permohonan pengunduran diri receipt of the resignation request of members of the Board of
anggota Dewan Komisaris. Commissioners.
4. Sebelum pengunduran diri berlaku efektif, anggota Dewan 4. Before the resignation is effective, the concerned member of
Komisaris yang bersangkutan tetap berkewajiban menyelesaikan the Board of Commissioners remains obligated to complete
tugas dan tanggung jawabnya sesuai dengan Anggaran Dasar ini the assigned duties and responsibilities in accordance with the
dan peraturan perundang-undangan yang berlaku. Articles of Association and applicable laws and regulations.
5. Terhadap anggota Dewan Komisaris yang mengundurkan 5. Resigning members of the Board of Commissioners as mentioned
diri sebagaimana tersebut di atas tetap dapat dimintakan above remain accountable as members of the Board of
pertanggungjawabannya sebagai anggota Dewan Komisaris sejak Commissioners from the date of appointment of the concerned
pengangkatan yang bersangkutan hingga tanggal disetujuinya members until the date of approval of the resignation in the GMS.
pengunduran dirinya dalam RUPS.
6. Pembebasan tanggung jawab anggota Dewan Komisaris 6. Release of responsibility of resigning members of the Board of
yang mengundurkan diri diberikan setelah RUPS Tahunan Commissioners is granted after the Annual GMS releases the
membebaskannya. concerned members.
7. Dalam hal anggota Dewan Komisaris mengundurkan diri sehingga 7. In the event members of the Board of Commissioners
mengakibatkan jumlah anggota Dewan Komisaris menjadi resign resulting in the number of members of the Board of
kurang dari jumlah minimum Komisaris yang dipersyaratkan, Commissioners less than the minimum number of Commissioners
harus diselenggarakan RUPS untuk mengisi lowongan dalam required, a GMS must be held to fill the vacancy within 90 (ninety)
jangka waktu 90 (sembilan puluh) hari setelah tanggal terjadinya days after the date of the vacancy.
lowongan.
Pedoman dan Tata Tertib Kerja Dewan Komisaris Work Guidelines and Rules of the Board of
Commissioners
Dalam menjalankan tugasnya Dewan Komisaris telah memiliki In performing its duties, the Board of Commissioners retains Work
Pedoman Kerja/Piagam Dewan Komisaris dan Direksi yang Guidelines/Charter of the Board of Commissioners and the Board
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ditandatangani oleh Dewan Komisaris dan Direksi pada tanggal 2 of Directors signed by the Board of Commissioners and the Board
Januari 2018. Pedoman Kerja tersebut ditinjau secara berkala dan of Directors on January 2, 2018. The Work Guidelines is reviewed
dimutakhirkan apabila dianggap perlu dengan memperhatikan periodically and updated if regarded as necessary by taking into
ketentuan perundangan yang berlaku. Selengkapnya terdapat pada account of applicable regulatory provisions. Details on this are
situs Perusahaan www.elnusa.co.id. available on the Company website www.elnusa.co.id .
Cakupan Pedoman dan Tata Tertib Kerja Dewan Komisaris: The scope of the Work Guidelines and Rules of the Board of
Commissioners is as follows:
1. Fungsi Dewan Komisaris 1. Function of the Board of Commissioners
2. Tugas dan Kewajiban Dewan Komisaris 2. Duties and Obligations of the Bboard of Commissioners
3. Hak dan Wewenang Dewan Komisaris 3. Rights and Authorities of the Board of Commissioners
4. Pembagian Kerja Dewan Komisaris 4. Division of Work of the Board of Commissioners
5. Persyaratan Dewan Komisaris 5. Requirements of the Board of Commissioners
6. Pengangkatan Dewan Komisaris 6. Appointment of the Board of Commissioners
7. Keanggotaan Dewan Komisaris 7. Membership of the Board of Commissioners
8. Rangkap Jabatan 8. Concurrent Position
9. Masa Jabatan Dewan Komisaris 9. Term of Office of the Board of Commissioners
10. Pemberhentian Anggota Dewan Komisaris 10. Dismissal of Members of the Board of Commissioners
11. Pengunduran Diri Anggota Dewan Komisaris 11. Resignation of Members of the Board of Commissioners
12. Pengisian Jabatan Lowong Anggota Dewan Komisaris 12. Filling Vacant Positions of Members of the board of Commissioners
13. Keadaan Seluruh Anggota Dewan Komisaris Lowong 13. Vacancy of All Mmembmers of the Board of Commissioners
14. Komisaris Independen 14. Independent Commissioner
15. Pengungkapan Kepemilikan Saham dan Hubungan Afiliasi 15. Disclosure of Share Ownership and Affiliation
16. Program Pengenalan dan Peningkatan Kapabilitas 16. Introduction and Capability Improvement Program
17. Waktu Kerja Dewan Komisaris 17. Working Hours of the Board of Commissioners
18. Etika Jabatan Dewan Komisaris 18. Office Ethics of the Board of Commissioners
19. Rapat Dewan Komisaris 19. Meeting of the Board of Commissioners
20. Evaluasi Kinerja Dewan Komisaris 20. Performance Assessment of the Board of Commissioners
21. Pertanggungjawaban Dewan Komisaris 21. Accountability of the Board of Commissioners
22. Organ Pendukung Dewan Komisaris 22. Supporting Organs of the Board of Commissioners
23. Evaluasi Kinerja Komite Dewan Komisaris 23. Performance Assessment of the Board of Commissioners
Committees
Tugas dan Tanggung Jawab Dewan Komisaris Duties and Responsibilities of the Board of
Commissioners
Dalam peran pengawasan dan pemberian nasihat, secara kolegial In its supervisory and advisory role, the Board of Commissioners
Dewan Komisaris Perseroan mengemban tugas dan tanggung jawab collegially carries out its duties and responsibilities, among others, as
antara lain sebagai berikut: follows:
1. Tunduk pada ketentuan peraturan perundang-undangan yang 1. Comply with provisions of applicable laws and regulations,
berlaku, Anggaran Dasar Perseroan dan keputusan RUPS. Articles of Association of the Company and GMS resolutions.
2. Beritikad baik dan dengan penuh tanggung jawab menjalankan 2. Carry out duties in good faith and with full responsibility for the
tugas untuk kepentingan dan usaha Perseroan. interests and business of the Company.
3. Melakukan pengawasan untuk kepentingan Perseroan dengan 3. Supervise for the interests of the Company by taking into account
memperhatikan kepentingan para pemegang saham dan the interests of the shareholders and responsible to the GMS.
bertanggung jawab kepada RUPS.
4. Melakukan tugas pengawasan terhadap kebijakan Direksi dalam 4. Carry out supervisory duties on the policies of the Board of
melaksanakan pengurusan Perseroan termasuk pelaksanaan Directors in managing the Company including the implementation
Rencana Jangka Panjang Perseroan (RJPP), Rencana Kerja dan of the Company’s Long Term Plan (RJPP), the Company’s
Anggaran Perseroan (RKAP), ketentuan Anggaran Dasar dan Work Plan and Budget (RKAP), the provisions of the Articles of
keputusan RUPS serta peraturan perundang-undangan yang Association and resolutions of the GMS as well as prevailing laws
berlaku, untuk kepentingan Perseroan dan sesuai dengan maksud and regulations, for the interests of the Company and in line with
dan tujuan Perseroan. the Company’s purpose and objectives.
5. Memberikan pendapat dan saran kepada Direksi berkaitan 5. Provide opinions and suggestions to the Board of Directors in
dengan pengurusan Perseroan. connection with the management of the Company.
6. Memberikan pendapat dan saran kepada Direksi berkaitan 6. Provide opinions and suggestions to the Board of Directors
dengan penyusunan visi, misi serta rencana-rencana strategis lain concerning the preparation of the vision, mission and other
yang diatur dalam Anggaran Dasar. strategic plans stipulated in the Articles of Association.
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Tata Kelola Perusahaan
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7. Menerapkan Good Corporate Governance secara konsisten. 7. Implement Good Corporate Governance consistently.
8. Melaporkan kepada Perseroan mengenai kepemilikan sahamnya 8. Report to the Company on his/her share ownership and/or of
dan/atau keluarganya pada Perseroan tersebut dan Perseroan his/her family in the Company and on other companies including
lain termasuk perubahannya. changes in the ownership.
9. Melakukan pembagian kerja di antara para anggota Dewan 9. Carry out division of work among the members of the Board
Komisaris yang diatur oleh mereka sendiri dan untuk kelancaran of Commissioners which they regulate themselves and for
tugasnya Dewan Komisaris dapat dibantu oleh seorang Sekretaris the smooth run of implementing their duties, the Board of
Dewan Komisaris atas beban Perseroan. Commissioner be assisted by a Secretary to the Board of
Commissioners at the expense of the Company.
Pembagian Peran dan Tanggung Jawab Pengawasan Division of Roles and Supervisory Responsibilities of
Masing-masing Anggota Dewan Komisaris Each Member of the Board of Commissioners
Tugas Komisaris Utama antara lain: Duties of the President Commissioner, among others, are as follows:
1. Koordinator pelaksanaan tugas-tugas Dewan Komisaris. 1. As coordinator for the implementation of duties of the Board of
Commissioners
2. Memimpin rapat Dewan Komisaris. 2. Chairing over the Board of Commissioners Meeting
3. Mewakili Dewan Komisaris memimpin Rapat Umum Pemegang 3. Represent the Board of Commissioners to chair the General
Saham Perusahaan. Meeting of Shareholders of the Company.
Selain tugas dan tanggung jawab sebagaimana dijelaskan di atas, Apart from the duties and responsibilities as explained above, each
masing-masing anggota Dewan Komisaris memiliki pembagian peran member of the Board of Commissioners has an additional division
dan tanggung jawab tambahan. Pembagian kerja anggota Dewan of roles and responsibilities. The division of work of members of the
Komisaris antara lain dilakukan dengan menetapkan pembagian Board of Commissioners, among others, is carried out by determining
anggota Dewan Komisaris sebagai anggota Komite-komite yang the division of members of the Board of Commissioners as members of
dibentuk Dewan Komisaris untuk membantu kelancaran tugas Dewan Committees established by the Board of Commissioners to assist the
Komisaris, yang terdiri dari Komite Audit, Komite Nominasi dan smooth run of the duties of the Board of Commissioners, consisting
Remunerasi serta Komite Pemantau Risiko. Penetapan masing-masing of the Audit Committee, Nomination and Remuneration Committee
anggota Dewan Komisaris sebagai anggota komite-komite dimaksud and Risk Monitoring Committee. The assignment of each member of
ditetapkan dalam Surat Keputusan Dewan Komisaris. the Board of Commissioners as members of the said committees is
stipulated in a Decree of the Board of Commissioners.
Pembagian anggota Dewan Komisaris sebagai anggota komite-komite The assignment of members of the Board of Commissioners as
tersebut mengalami perubahan-perubahan sebagai penyesuaian members of the said committees has undergone changes as an
terhadap kebutuhan dan perkembangan kondisi terkini termasuk adjustment to the needs and development of the latest condition
adanya perubahan komposisi Dewan Komisaris, di mana perubahan including changes in the composition of members of the Board
terakhir susunan keanggotaan Dewan Komisaris sebagai ketua dan of Commissioners, where the lats changes in the composition as
anggota komite-komite sesuai dengan periode jabatannya adalah chairman and members of committees during 2022 are as follows:
sebagai berikut:
Periode 1 Januari 2023–17 Januari 2024
Period of January 1, 2023–January 17, 2024
Nama Jabatan Pembagian Bidang Tugas
Name Position Division of Duties
Agus Prabowo Komisaris Utama Koordinator pelaksanaan tugas-tugas Dewan Komisaris
President Commissioner Coordinator of the implementation of duties of the Board of Commissioners
Lusiaga Levi Susila Komisaris Independen • Ketua Komite Nominasi dan Remunerasi
Independent Commissioner • Anggota Komite Pemantau Risiko
• Chairman of the Nomination and Remuneration Committee
• Member of the Risk Monitoring Committee
Hernawan Bekti Sasongko Komisaris Independen Ketua Komite Audit
Independent Commissioner Chairman of the Audit Committee
Wakhid Hasyim Komisaris Ketua Komite Pemantau Risiko
Commissioner Chairman of the Risk Monitoring Committee
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Periode 17 Januari 2024–Laporan Tahunan Terbit
Period of January 17, 2024–Publication of the Annual Report
Nama Jabatan Pembagian Bidang Tugas
Name Position Division of Duties
Nur Endro Buwono Komisaris Utama Koordinator pelaksanaan tugas-tugas Dewan Komisaris
President Commissioner Coordinator of the implementation of duties of the Board of Commissioners
Lusiaga Levi Susila Komisaris Independen • Ketua Komite Nominasi dan Remunerasi
Independent Commissioner • Anggota Komite Pemantau Risiko
• Chairman of the Nomination and Remuneration Committee
• Member of the Risk Monitoring Committee
Denie S. Tampubolon Komisaris Independen Ketua Komite Audit
Independent Commissioner Chairman of the Audit Committee
Wakhid Hasyim Komisaris Ketua Komite Pemantau Risiko
Commissioner Chairman of the Risk Monitoring Committee
Pendelegasian Wewenang Dewan Komisaris Delegation of Authority of the Board of
Commissioners
Pendelegasian wewenang oleh seorang anggota Dewan Komisaris Delegation of Authority by a member of the Board of Commissioners
kepada anggota Dewan Komisaris lainnya hanya dapat dilakukan to other members of the Board of Commissioners can only be
melalui surat kuasa khusus untuk keperluan dimaksud dan conducted through a special power of attorney for this purpose and
pendelegasian wewenang tersebut tidak melepaskan tanggung jawab this delegation of authority does not abdicate the responsibility of the
Dewan Komisaris secara kolektif. Board of Commissioners collectively.
Fokus Pengawasan serta Realisasi Pelaksanaan Focus of Supervision and Realization of the
Tugas dan Tanggung Jawab Dewan Komisaris Tahun Implementation of Duties and Responsibilities of
2023 the Board of Commissioners in 2023
Dewan Komisaris memberikan perhatian utama pada pencapaian The Board of Commissioners pays primary attention to accomplishing
target bisnis dengan memperhatikan pengelolaan risiko dengan business targets by attending to risk management with the principle
prinsip kehati-hatian dan kepatuhan atas semua ketentuan yang of prudence and compliance with all applicable regulations. During
berlaku. Selama tahun 2023, fokus pengawasan Dewan Komisaris the year 2023, the focus of supervision of the Board of Commissioners
yang mencakup beberapa aspek penting antara lain: that include several important aspects, among others, as follows:
1. Menganalisis, memberikan masukan, dan menyetujui Rencana 1. To analyze, provide input, and approve the Company’s Work Plan
Kerja dan Anggaran Perusahaan untuk tahun 2024. and Budget for the year 2024.
2. Memantau, menganalisis, dan memberi masukan atas rencana 2. To monitor, analyze, and provide input of the Company’s
strategis Perseroan. strategic plans.
3. Melakukan kajian secara berkala atas kinerja Perseroan baik 3. To conduct periodic review of the Company’s performance such
aspek HSSE, Operasional, Pengembangan Usaha, Sumber Daya as on the aspects of HSSE, Operational, Business Development,
Manusia, maupun Keuangan Perseroan dalam setiap rapat Dewan Human Resources, as well as the Company’s Finance in each of
Komisaris dan/atau rapat komite-komitenya juga mengundang the Board of Commissioners’ meeting and/or its committees’
divisi terkait untuk menyampaikan kinerja masing-masing. meeting and also inviting related divisions to present each of their
performance.
4. Memastikan bahwa Direksi dan/atau Manajemen telah 4. To ensure that the Board of Directors and/or the Management
menindaklanjuti temuan audit dan rekomendasi dari auditor follow-up on the audit findings and recommendations from the
internal Perseroan, termasuk perbaikan terhadap hasil temuan Company’s internal auditor, including improvements to audit
pemeriksaan oleh auditor eksternal Perseroan maupun regulator. findings by the Company’s external auditors and regulators.
5. Menerima laporan terkini atas pencapaian kinerja Perseroan 5. To receive the latest report on the Company’s performance
termasuk pencapaian investasi. accomplishment including investment achievement.
6. Melakukan pengkajian dan persetujuan atas corporate action 6. To conduct review and approval of corporate actions that require
yang memerlukan persetujuan hingga tingkat Dewan Komisaris. approval to the level of the Board of Commissioners.
7. Melalui Komite Audit melakukan penelaahan atas laporan 7. Through the Audit Committee, conduct review of the financial
keuangan mencakup penyajian laporan keuangan, perlakuan reports which include the presentation of financial report,
akuntansi dan kesesuaiannya dengan prinsip akuntansi yang accounting treatment and adjustments with generally applicable
berlaku umum dan pelaporan kepada otoritas. accounting principles and reporting to the authorities.
8. Atas rekomendasi Komite Audit, melakukan evaluasi kinerja 8. On the recommendation of the Audit Committee, conduct
auditor eksternal tahun buku 2022 dan penunjukan auditor performance assessment of the external auditor for the financial
eksternal untuk tahun buku 2023. year 2022 and the appointment of an external auditor for the
financial year 2023.
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9. Melalui Komite Nominasi dan Remunerasi melakukan penilaian 9. Through the Nomination and Remuneration Committee, conduct
kinerja tahun buku 2022 untuk Dewan Komisaris, Direksi dan performance assessment for the financial year 2022 on the Board
Komite-Komite di bawah Dewan Komisaris termasuk usulan of Commissioners, the Board of Directors and the Committees
imbalan hasil kerja serta menyampaikan usulan mengenai susunan under the Board of Commissioners including the proposals on
pengurus Perseroan kepada Pemegang Saham Pengendali. work compensation and submitting proposals regarding the
composition of the Company’s management to the controlling
Shareholders.
10. Fungsi pengawasan risiko telah dijalankan melalui Komite 10. Risk monitoring function is carried out through the Risk
Pemantau Risko yang memberikan rekomendasi kepada Dewan Monitoring Committee that provides recommendations to the
Komisaris dalam rangka mendukung efektivitas pelaksanaan Board of Commissioners in supporting the effectiveness of the
tugas dan tanggung jawab Dewan Komisaris yang berkaitan implementation of duties and responsibililties of the Board of
dengan manajemen risiko. Commissioners in relation to risk management.
Mekanisme Pelaksanaan Tugas Pengawasan Dewan Mechanism for Implementing the Supervisory
Komisaris Duties of the Board of Commissioners
Dewan Komisaris melaksanakan fungsi, tugas, dan kewajibannya The Board of Commissioners performs its functions, duties, and
dilakukan melalui mekanisme sebagai berikut: obligations through a mechanism as follows:
1. Mekanisme rapat Dewan Komisaris yang dilakukan secara 1. The mechanism of the Board of Commissioners’ meetings is
internal Dewan Komisaris, atau dengan mengundang Direktur carried out internally in the Board of Commissioners, or by
atau Manajemen terkait agenda pembahasan serta rapat Dewan inviting a Director or Management officials related to the agenda
Komisaris bersama Direksi secara rutin. of discussion as well as routine joint meetings between the Board
of Commissioners and the Board of Directors.
2. Peran aktif komite-komite di bawah Dewan komisaris dalam 2. The active role of the committees under the Board of
membantu dan mendukung kelancaran tugas Dewan Komisaris Commissioners in assisting and supporting the smooth run of
antara lain melalui pelaksaan rapat-rapat komite, serta duties implementation of the Board of Commissioners, among
pelaksanaan/pembuatan evaluasi, kajian atau penelaahan others, through the implementation of Committee meetings, as
terhadap hal-hal yang menjadi tugas Dewan Komisaris. well as implementation of assessments, reviews or analysis of
matters that are part of the duties of the Board of Commissioners.
3. Pemberian arahan, pendapat atau keputusan Dewan Komisaris 3. Providing directives, opinions or decisions of the Board of
secara tertulis kepada Direksi sebagai: Commissioners in writing to the Board of Directors which serve as
the following:
a. Tindak lanjut hasil Rapat Dewan Komisaris atau Rapat Dewan a. Follow-up on results of the Board of Commissioners Meeting
Komisaris bersama Direksi. or Joint Meeting of the Board of Commissioners with the
Board of Directors.
b. Tanggapan terhadap permohonan persetujuan, konsultasi b. A response to request for approval, consultation or
atau usulan yang disampaikan oleh Direksi kepada Dewan suggestion presented by the Board of Directors to the
Komisaris, serta informasi mengenai permasalahan- Board of Commisioners, as well as information on problems
permasalahan yang bersifat strategis dan signifikan considered strategic and significant based on results of
berdasarkan hasil evaluasi dan penelaahan Dewan Komisaris. assessment and analysis by the Board of Commissioners.
4. Pelaksanaan kunjungan kerja Dewan Komisaris ke lingkungan 4. Working visits by the Board of Commissioners to areas of the
unit kerja maupun Anak Perusahaan Perseroan serta pemberian Company’s work units and of Subsidiaries as well as providing
arahan dan pendapat Dewan Komisaris kepada Direksi directives and opinions to the Board of Directors based on results
berdasarkan hasil kunjungan Kerja Dewan Komisaris dimaksud. of the Board of Commissioners’ working visits.
Keputusan yang Memerlukan Persetujuan Dewan Decisions Requiring the Approval of the Board of
Komisaris Commissioners
Selama tahun 2023, transaksi atau tindakan yang dilakukan oleh During the year 2023, transactions or actions carried out by the
Direksi Perusahaan yang memerlukan persetujuan tertulis dari Dewan Board of Directors of the Company that require written approval
Komisaris sesuai dengan Anggaran Dasar Perseroan Pasal 18 antara from the Board of Commissioners in accordance with Aricle 18 of the
lain sebagai berikut: Company’s Articles of Association, among others as follows:
1. Penyelenggaraan RUPS Tahunan untuk tahun buku 2022. 1. Implementation of Annual GMS for the financial year 2022.
2. Pemberian rekomendasi kepada Direksi melalui komite-komite di 2. Providing recommendations to the Board of Directors through
bawah Dewan Komisaris sebagaimana tercantum dalam Laporan the committees under the Board of Commissioners as stated in
Pelaksanaan Tugas Komite Audit, Komite Nominasi & Remunerasi, the Report on Duties Implementation of the Audit Committee,
serta Komite Pemantau Risiko. Nomination and Remuneration Committe, as well as the Risk
Monitoring Committee.
3. Pelaksanaan evaluasi auditor eksternal tahun buku 2022 dan 3. Assessment on the external auditor for the financial year 2022 and
penunjukan auditor eksternal tahun buku 2023. the appointment of external auditor for the financial year 2023.
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Tata Kelola Perusahaan
Corporate Governance
4. Persetujuan atas investasi baik di Unit Bisnis Perusahaan maupun 4. Approval on investments for both Company Business Units as well
Anak Perusahaan. as Subsidiaries.
5. Persetujuan fasilitas pembiayaan. 5. Approval on financing facilities.
6. Persetujuan Rencana Kerja dan Anggaran Perusahaan tahun 2024. 6. Approval on the Company’s Work Plan and Budget for the
Year 2024.
Program Orientasi dan Pengenalan Anggota Orientation and Induction Program for New
Komisaris Baru Commissioners
Program orientasi dan pengenalan bagi anggota Dewan Komisaris The orientation and induction program for new members of the Board
baru disampaikan dengan cara penyampaian dokumen, pemaparan of Commissioners is administered by means of providing documents,
atau penjelasan yang dapat dilakukan oleh Sekretaris Perusahaan, presentation or explanation that may be carried out by the Corporate
Divisi-divisi atau unit-unit terkait, yang secara umum antara lain Secretary, related Divisions or Units, of which in general may include
mencakup informasi/hal-hal sebagai berikut: the following information/matters:
1. Visi, misi, struktur organisasi Perseroan, kegiatan usaha/bisnis, 1. Vision, mission, Company organizational structure, business
dan jaringan operasional; activities and operational network;
2. Laporan Tahunan, Rencana Kerja dan Anggaran Perusahaan 2. Annual Report, Company Work Plan and Budget (RKAP) and
(RKAP) dan Rencana Jangka Panjang Perusahaan (RJPP), Kode Company Long-Term Plan (RJPP), Company Code of Ethics, Work
Etik Perseroan, Budaya Kerja, Pedoman Tata Tertib Kerja Dewan Culture, Guidelilnes for the Board of Commissioners’ Work Rules,
Komisaris, dan Anggaran Dasar Perseroan; and Regulations;
3. Good Corporate Governance (rangkap jabatan, kepemilikan 3. Good Corporate Governance (concurrent position, share
saham dan komisaris independen); ownership and independen commissioner);
4. Tugas, wewenang, dan tanggung jawab Dewan Komisaris dan 4. Duties, authorities and responsibilities of the Boardof
Direksi, pendelegasian kewenangan serta batasan kewenangan Commissioners and the Board of Directors, delegation of authority
Dewan Komisaris dalam melakukan tugas pengawasan terhadap as well as limitation of authority of the Board of Commissioners
perseroan berdasarkan peraturan perundang-undangan yang in carrying out supervisory duties on the company based on
berlaku; applicable laws and regulations;
5. Komite-komite di bawah Dewan Komisaris yang dibentuk 5. Committees under the Board of Commissioners formed and
dan bertanggung jawab langsung terhadap Dewan Komisaris, responsible directly to the Board of Commissioners, Secretar
Sekretaris Dewan Komisaris, dan Kesekretariatan Dewan to the Board of Commissioners and the Secretariate of the
Komisaris yang membantu kelancaran tugas Dewan Komisaris; Board of Commissioners that assists the smooth run the duties
implementation of the Board of Commissioners.
6. Remunerasi dan fasilitas yang diberikan kepada anggota Dewan 6. Remuneration and facilities provided to members of the Board of
Komisaris. Commissioners.
Pada tanggal 19–24 Januari 2024, telah dilakukan serangkaian program On January 19–24, 2024, a series of orientation and induction
pengenalan perusahaan untuk Dewan Komisaris yang baru diangkat programs were held for the new members of the Board of
berdasarkan Keputusan RUPS Luar Biasa 17 Januari 2024, yakni Commissioners appointed based on the Resolutions of the
kepada Bapak Nur Endro Buwono dan Bapak Denie S. Tampubolon. Extraordinary GMS of January 17, 2024, namely for Nur Endro
Buwono and Denie S. Tampubolon.
Kebijakan Kepemilikan Saham Anggota Dewan Policy on Share Ownership by Members of the
Komisaris Perubahannya Board of Commissioners and its Amendments
Perseroan mewajibkan Dewan Komisaris untuk mengungkapkan The Company is requiring members of the Board of Commissioners
kepemilikan sahamnya baik, pada Perseroan maupun pada to disclose their share ownership in the Company as well as in other
perusahaan lain yang berkedudukan di dalam dan di luar negeri. companies both domestically and overseas. For every change in the
Setiap adanya perubahan portofolio kepemilikan saham Dewan share ownership portfolio of the Board of Commissioners in the
Komisaris di Perseroan, maka Dewan Komisaris wajib melaporkan Company, the Board of Commissioners is obligated to report to the
kepada Vice Preident (VP) Corporate Secretary melalui penyerahan Corporate Secretary Vice President (VP) through the submission of
Daftar Khusus Kepemilikan Saham untuk selanjutnya disampaikan the Special List of Share Ownership to be further submitted to the
kepada Otoritas Pasar Modal. Capital Market Authority.
Berdasarkan ketentuan POJK No. 11/POJK.04/2017 tentang Laporan Based on the provisions of POJK No. 11/POJK.04/2017 regarding
Kepemilikan atau Setiap Perubahan Kepemilikan Saham Perusahaan Ownership Report or Any Changes in Share Ownership of Public
Terbuka, Dewan Komisaris wajib melaporkan kepada Otoritas Jasa Companies, it is mandatory for the Board of Commissioners to report
Keuangan atas kepemilikan dan setiap perubahan kepemilikan to the Financial Services Authority on the ownership and every
saham Elnusa. Laporan tersebut wajib disampaikan paling lambat change in share ownership in Elnusa. This report must be submitted
10 (sepuluh) hari sejak terjadinya kepemilikan atau perubahan at the lates in 10 (ten) days since the occurrence of share ownership
kepemilikan saham Elnusa. or change in share ownership in Elnusa.
2023 Annual Report PT ELNUSA Tbk 257
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Tata Kelola Perusahaan
Corporate Governance
Dewan Komisaris juga dapat memberikan kuasa tertulis kepada VP The Board of Commissioners may also provide written power of
Corporate Secretary untuk melaporkan kepemilikan dan perubahan attorney to the Corporate Secretary VP to report the share ownership
kepemilikan sahamnya atas Elnusa dan disampaikan paling lambat and change in ownership in Elnusa and submit at the latest in 5 (five)
5 (lima) hari sejak terjadinya perubahan kepemilikan atas saham days since the change in ownership of the Company’s shares to
Perseroan tersebut kepada OJK. the OJK.
Kepemilikan saham Dewan Komisaris Perseroan dapat dilihat pada Share ownership of the Board of Commissioners can be viewed in the
tabel di bawah ini: table below:
Periode 1 Januari 2023–17 Januari 2024
Period of January 1, 2023–January 17, 2024
Kepemilikan Saham
Nama Jabatan Share Ownership
Name Position Perseroan Perusahaan Lain
Company Other Companies
Agus Prabowo Komisaris Utama Nihil Nihil
President Commissioner Nil Nil
Lusiaga Levi Susila Komisaris Independen Nihil Nihil
Independent Commissioner Nil Nil
Hernawan Bekti Sasongko Komisaris Independen Nihil Nihil
Independent Commissioner Nil Nil
Wakhid Hasyim Komisaris Nihil Nihil
Commissioner Nil Nil
Periode 17 Januari 2024–Laporan Tahunan Terbit
Period of January 17, 2024–Publication of This Annual Report
Kepemilikan Saham
Nama Jabatan Share Ownership
Name Position Perseroan Perusahaan Lain
Company Other Companies
Nur Endro Buwono Komisaris Utama Nihil Nihil
President Commissioner Nil Nil
Lusiaga Levi Susila Komisaris Independen Nihil Nihil
Independent Commissioner Nil Nil
Denie S. Tampubolon Komisaris Independen Nihil Nihil
Independent Commissioner Nil Nil
Wakhid Hasyim Komisaris Nihil Nihil
Commissioner Nil Nil
Selama tahun 2023 dan hingga laporan tahunan ini terbit, tidak During the year 2023 and until this annual report is published, there
terdapat perubahan kepemilikan saham yang dimiliki Dewan was no change in the share ownership of the Board of Commissioners
Komisaris di Perusahaan karena anggota Dewan Komisaris tidak ada in the company as members of the Board of Commissioners have no
yang memiliki saham di Elnusa. ownership of shares of Elnusa.
Kebijakan Rangkap Jabatan Dewan Komisaris Policy on Concurrent Position of the Board of
Commissioners
Ketentuan mengenai rangkap jabatan Dewan Komisaris Elnusa Provisions on concurrent position of Elnusa’s Board of Commissioners
juga tercantum dalam Peraturan Otoritas Jasa Keuangan No. 33/ are also stated in the Financial Services Authority Regulation No. 33/
POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau POJK.04/2014 regarding the Board of Directors and the Board of
Perusahaan Publik serta Peraturan Perundang-undangan lainnya. Commissioners of Issuers or Public Companies as well as in other Laws
and Regulations.
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Rangkap Jabatan Dewan Komisaris pada Concurrent Position of the Board of Commissioners
Perusahaan/Instansi Lain in Other Companies/Institutions
Periode 1 Januari 2023–17 Januari 2024
Period of January 1, 2023–January 17, 2024
Nama Jabatan pada Perusahaan Lain Jabatan pada Instansi Lain
Name Position in Other Companies Position in Other Institutions
Agus Prabowo – Staf Khusus Menteri PUPR Bidang Pengadaan (2019–sekarang)
Special Staff to the Minister of Public Works and Public Housing for Procurement
(2019–present)
Lusiaga Levi Susila – –
Hernawan Bekti Sasongko – –
Wakhid Hasyim – Sekretaris Badan Pengembangan Sumber Daya Manusia, Kementerian Energi dan
Sumber Daya Mineral (2022–sekarang)
Secretary to the Human Resource Development Agency, Ministry of Energy and
Mineral Resources (2022–present)
Periode 17 Januari 2024–Laporan Tahunan Terbit
Period of January 17, 2024–Publication of This Annual Report
Nama Jabatan pada Perusahaan Lain Jabatan pada Instansi Lain
Name Position in Other Companies Position in Other Institutions
Nur Endro Buwono – –
Lusiaga Levi Susila – –
Denie S. Tampubolon – –
Wakhid Hasyim – Sekretaris Badan Pengembangan Sumber Daya Manusia, Kementerian Energi dan
Sumber Daya Mineral (2022–sekarang)
Secretary to the Human Resource Development Agency, Ministry of Energy and
Mineral Resources (2022–present)
Pengelolaan Benturan Kepentingan Dewan Management of Conflict of Interest of the Board of
Komisaris Commissioners
Benturan kepentingan merupakan suatu kondisi di mana kepentingan Conflict of interest is a condition where the Company’s economic
ekonomis Perusahaan berbenturan dengan kepentingan ekonomis interests are conflicting with personal economic interests. In this
pribadi. Atas hal tersebut maka Anggota Dewan Komisaris hendaknya respect, Members of the Board of Commissioners must always be in
senantiasa harus: such positions as follows:
1. Mengutamakan kepentingan Perseroan dan tidak mengurangi 1. Prioritize the interests of the Company and not reducing the
keuangan Perseroan dalam hal terjadi benturan kepentingan; Copany’s finances in the event a conflict of interest occurs;
2. Menghindari diri dari pengambilan keputusan dalam situasi dan 2. Avoid having to make decisions in such situation and condition
kondisi adanya benturan kepentingan; with conflict of interest;
3. Melakukan pengungkapan hubungan kekeluargaan, hubungan 3. Disclose family reltionships, financial relationships, management
keuangan, hubungan kepengurusan, hubungan kepemilikan relationships, ownership relationships with Other Members of
dengan Anggota Komisaris lain dan/atau anggota Direksi dan/ the Board of Commissioners and/or the members of the Board of
atau pemegang saham pengendali dan atau pihak lainnya dalam Directors and/or controlling shareholders and/or other parties in
rangka bisnis Perseroan; the context of the Company’s business;
4. Melakukan pengungkapan dalam hal pengambilan keputusan 4. Disclosure in the context of decision making must remain in such
tetap harus diambil pada kondisi adanya benturan kepentingan. condition with conflict of interest.
Pengembangan Kompetensi Dewan Komisaris Competency Development of the Board of
Commissioners
Kebijakan Pelatihan dan/atau Peningkatan Kompetensi Dewan Policy on Training and/or Competency Development of the
Komisaris Board of Commissioners
Sebagaimana diatur juga di dalam Program Kerja Dewan Komisris, As also regulated in the Work Program of the Board of Commissioners,
program pengembangan kompetensi Dewan Komisaris dilakukan di the competency development program of the Board of Commissioners,
antaranya untuk mendukung pelaksanaan tugas Dewan Komisaris among others, is set to support the implementation of duties of
untuk mencapai pertumbuhan yang berkalanjutan dan pengelolaan the Board of Commissioners in order to accomplish sustainable
yang efektif. Perseroan memfasilitasi dilakukannya pengembangan growth and effective management. The Company facilitates the
kompetensi melalui program pelatihan bagi Dewan Komisaris sejalan administration of the competency development through training
dengan industri dan tata kelola yang terus berkembang. Komitmen programs for the Board of Commissioners that are in line with the
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Tata Kelola Perusahaan
Corporate Governance
tersebut tercermin dari pelatihan yang diikuti oleh Dewan Komisaris continuously developing industry and governance. Such commitment
sepanjang tahun 2023. is reflected from the training followed by the Board of Commissioners
throughout the year 2023.
Pengembangan Kompetensi Anggota Komite Competency Development of Members of the Risk
Pemantau Risiko Monitoring Committee
Perseroan memfasilitasi pelaksanaan program pengembangan bagi The company facilitates the implementation of development programs
Komite Pemantau Risiko dalam rangka meningkatkan kompetensi for the Risk Monitoring Committee in the context of improving
anggota Komite Pemantau Risiko. Program ini diharapkan mampu the competency of members of the Risk Monitoring Committee.
memberikan dampak positif terhadap produktivitas dan efektivitas This program is expected to be able to provide positive impact on
kinerja Komite Pemantau Risiko. productivity and effectiveness of the Risk Monitoring Committee’s
performance.
Realisasi Pengembangan Kompetensi
Competency Development Realization
Nama Pelatihan dan Pengembangan Tempat dan Tanggal Penyelenggara
Name Training and Development Place and Date Organizer
Wakhid Hasyim Leadership Development Program 4 Agustus, 27–28 Oktober 2024 BPSDM KESDM
August 4, October 27–28, 2024
Seminar Cybersecurity Mindset Revolution Bandung, 26 Mei 2023 BPSDM KESDM
Bandung, May 26, 2023
Lusiaga Levi Susila Special Directorship Program Bali, 29–30 November 2023 Indonesian Institute for
Bali, November 29–30, 2023 Corporate Directorship
Taufiq Martakusuma Business Strategy Management Jakarta 26 Juni 2023–4 Juli 2023 Pusat Pengembangan SDM
Jakarta, June 26, 2023–July 4, 2023 Aparatur, KESDM
HR Apparatus Development
Center, KESDM
Regulatory Impact Assessment Jakarta 17–24 Juli 2023 Lembaga Manajemen
Jakarta, July 17–24, 2023 Fakultas Ekonomi dan
Bisnis UI
Management Institute, UI
Faculty of Economics and
Business
Widianto Soepeno Enterprise Risk Management Implementation Bandung, 17–20 Oktober 2023 Center for Risk Management
Bandung, October 17–20, 2023 & Sustainability
Agus Prabowo Special Directorship Program Yogyakarta, 26–27 Juli 2023 Indonesian Institute for
Yogyakarta, July 26–27, 2023 Corporate Directorship
Hernawan Bekti Sasongko BLMI GRC Masterclass Jakarta, 10 Agustus 2023 PT Bursa Efek Indonesia
Jakarta, August 10, 2023
Sertifikasi Profesi
Certification of Profession
Jumlah Pemilik
No. Jenis Sertifikasi Profesi Type of Certification of Profession
Number of Owner
1 Certified in Enterprise Risk Governance 1 Certified in Enterprise Risk Governance
KELENGKAPAN ORGAN DEWAN KOMISARIS EXTENSIVENESS OF THE ORGAN OF THE BOARD
OF COMMISSIONERS
Pembentukan dan pelaksanaan Sekretariat Dewan Komisaris The establishment and implementation of the Board of Commissioners
dan Komite-komite di bawah Dewan Komisaris dilakukan dengan Secretariate and the Committees under the Board of Commissioners
memperhatikan Peraturan perundang-undangan yang berlaku antara are carried out with takin ginto account the applicable Laws and
lain Peraturan Otoritas Jasa Keuangan (POJK) serta Peraturan Menteri Regulation including the Financial Services Authority Regulations
Badan Usaha Milik Negara (BUMN) No. PER-3/MBU/03/2023 tentang (POJK) as well as Regulations of the Minister of State-Owned
Organ dan Sumber Daya Manusia Badan Usaha Milik Negara. Enterprises (BUMN) No. PER-3/MBU/03/2023 regarding the Organ
and Human Resources of State-Owned Enterprises.
Komite-komite di bawah Dewan Komisaris Committees under the Board of Commissioners
Komite-komite di bawah Dewan Komisaris terdiri dari Komite Audit Committees under the Board of Commissioners consist of the Audit
(KA), Komite Nominasi dan Remunerasi (KNR) serta Komite Pemantau Committee, Nomination and Remuneration Committee as well as the
Risiko (KPR). Setiap Komite memiliki suatu pedoman yang mengatur Risk Monitoring Committee. Each Committee retains the guidelines
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tata cara pengangkatan, pemberhentian dan pengaturan tugas that regulate the rules and procedures in the appointment, dismissal
yang secara terus menerus disempurnakan dan diperbaharui sesuai and assignment of duties which are continually updated in accordance
dengan perkembangan/perubahan peraturan hukum yang berlaku with the development/changes in applicable legal regulations as well
serta kondisi terkini. as in most current conditions.
Mekanisme Kerja Komite-komite di Bawah Dewan Work Mechanism of Committees under the Board
Komisaris of Commissioners
Komite-komite di bawah Dewan Komisaris melaksanakan tugasnya Committees under the Board of Commissioners carry out their duties
sesuai Piagam dan Program Rencana Kerja masing-masing Komite in accordance with the Charter and Work Plan Program of each
yang ditetapkan dalam rangka membantu pelaksanaan tugas Dewan Committee set-forth in the context to assist the implementation of
Komisaris, dengan melakukan pemantauan, penelaahan/review duties of the Board of Commissioners, by conducting monitoring,
serta pemberian saran atau rekomendasi kepada Dewan Komisaris review as well as provide recommendation to the Board of
terhadap hal-hal yang terkait dengan fungsi dan tugas komite-komite Comissioners on matters related to the functions and duties of the
yang bersangkutan melalui mekanisme sebagai berikut: concerned committees through the following mechanism:
a. Komite melakukan rapat baik secara internal maupun dengan a. Committees conduct meetings both internally as well as with
mengundang Direktur terkait, satuan dan/atau divisi dan/atau inviting related Directors, units and/or divisions.
unit terkait.
b. Komite melakukan penelaahan/evaluasi/review serta diskusi/ b. Committees conduct reviews/ evaluations as well as discussions
pembahasan di luar forum rapat yang apabila diperlukan outside of the meeting forums when required to hold discussions
dilakukan diskusi bersama satuan atau divisi-divisi/unit-unit with related units or divisions.
terkait.
c. Hasil rapat atau evaluasi/review serta diskusi/pembahasan di c. Meeting results or reviews as well as discussions outside of
luar forum rapat disampaikan oleh Ketua Komite kepada Dewan meeting forums are conveyed by the Committee Chairman to the
Komisaris sebagai laporan baik secara tertulis atau dalam forum Board of Commissioners as report, both in writing and in Board of
Rapat Dewan Komisaris yang membahas agenda terkait. Commissioners Meeting forums that discuss the related agenda.
Penjelasan dan paparan mengenai masing-masing Komite Explanations on each of the Committee is available in its own
disampaikan dalam sub bab tersendiri. sub-chapter.
Penilaian Kinerja Komite di Bawah Dewan Komisaris Performance Assessment of Committees under the
Board of Commissioners
Dalam menjalankan tugas dan tanggung jawabnya, Dewan Komisaris In carrying out its duties and responsibilities, the Board of
dibantu oleh komite-komite di bawah Dewan Komisaris yang terdiri Commissioners is assisted by committees under the Board of
dari Komite Audit, Komite Nominasi dan Remunerasi serta Komite Commissioners consisting of the Audit Committee, Nomination and
Pemantau Risiko. Remuneration Committee as well as Risk Monitoring Committee.
Prosedur Penilaian Assessment Procedures
Prosedur penilaian kinerja Komite di bawah Dewan Komisris dilakukan Performance assessment of Committee under the Board of
dengan mengevaluasi rencana program kerja tahunan sesuai Key Commissioners is carried out by evaluating the annual work program
Performance Indicator (KPI) masing-masing Komite yang telah plan in accordance with the Key Performance Indicator (KPI) of each
disepakati bersama dengan Dewan Komisaris beserta realisasinya. Committee as mutually agreed with the Board of Commissioners
along with its realization.
Kriteria Penilaian Criteria of Assessment
Evaluasi atau penilaian terhadap kinerja anggota komite meliputi Assessment or evaluation of committee members’ performance
Indikator Penilaian Kinerja yang antara lain namun tidak terbatas covers the Performance Assessment Indicators which include but not
pada kompetensi dan keahlian, kualitas output, kedisiplinan, dan limited to the competency and expertise, output quality, discipline
tingkat kehadiran anggota komite yang bersangkutan pada Perseroan, and level of attendance of related committee members, as well as
serta pelaksanaan tugas dan kewajiban sesuai dengan piagam komite. the implementation of duties and obligations according to committee
charter.
Hasil evaluasi dan penilaian sebagaimana dimaksud disampaikan Results of the evaluation and assessment are presented as
sebagai rekomendasi kepada Dewan Komisaris untuk memperpanjang recommendations to the Board of Commissioners to extend or ends
atau melanjutkan atau mengakhiri pengangkatan anggota komite the appointment of concerned committee members in the company.
yang bersangkutan pada perseroan.
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Pada tahun 2023, Dewan Komisaris menilai bahwa komite-komite In 2023, the Board of Commissioners assessed that the committees
tersebut telah menjalankan fungsi, tugas, dan tanggung jawab dengan have carried out their functions, duties, and responsibilities
baik yang terlihat dari: appropriately well as shown from the following:
• Tercapainya seluruh Rencana/Program Kerja Komite-komite yang • The accomplishment of the whole Work Program/Plan of the
ditetapkan pada akhir tahun 2022, serta Committees set-forth at the end of the year 2022, and
• Pelaksanaan Rapat Komite dan tingkat kehadiran anggota Komite. • The implementation of Committee Meetings and the level of
attendance of members of the Committees.
Pelaksanaan program/rencana kerja komite-komite dilakukan melalui Implementation of the committees’ work program/plan is carried
mekanisme rapat komite termasuk dengan mengundang Direktorat out through the mechanism of committee meeting including inviting
atau divisi-divisi/satuan kerja terkait serta penelaahan/evaluasi/ related Directorate or divisions/work units as well as in-depth reviews
review secara mendalam oleh masing-masing komite di luar forum by each of the committee outside of the meeting forums of which the
rapat yang hasilnya disampaikan secara tertulis kepada Dewan results are conveyed in writing to the Board of Commissioners.
Komisaris.
Komite Audit telah melaksanakan fungsi, tugas, dan tanggung The Audit Committee has carried out its functions, duties, and
jawabnya di antaranya melakukan penelaahan atas informasi responsibilities including reviews on financial information to be
keuangan yang akan dikeluarkan Perusahaan kepada publik dan/ issued by the Company to the public and/or the Authority. The Audit
atau pihak Otoritas. Komite Audit juga mengevaluasi efektivitas Committee also evaluates the effectiveness of the audit/services
pelaksanaan audit/jasa yang diberikan Kantor Akuntan Publik (KAP), implementation provided by the Public Accounting Firm (KAP),
termasuk menelaah independensi dan objektivitas KAP. including its independent review and KAP objectivity.
Kemudian, Komite Nominasi dan Remunerasi juga telah melaksanakan Subsequently, the Nomination and Remuneration Committee has also
fungsi, tugas dan tanggung jawab pengawasannya terhadap carried its functions, supervisory duties and responsibilities on the
pelaksanaan kebijakan nominasi dan remunerasi Dewan Komisaris implementation of policies on nomination and remuneration of the
dan Direksi. Board of Commissioners and the Board of Directors.
Komite Pemantau Risiko telah memberikan dukungan kepada Dewan The Risk Monitoring Committee as extended its support to the Board
Komisaris terkait review atas permohonan persetujuan Direksi kepada of Commissioners related to the review of requests for approval from
Dewan Komisaris atas rencana corporate actions antara lain Investasi, the Board of Directors to the Board of Commissioners for corporate
Rencana Kerja dan Anggaran Perusahaan, Rencana Jangka Panjang action plans including Investment, Company Work Plan and Budget,
Perusahaan dan Pembiayaan (Financing). Company Long-Term Plan and Financing.
Berdasarkan realisasi penyelesaian seluruh program/rencana Based on the realization of the completion of all the work
kerja serta pelaksanaan tugasnya komite-komite di bawah Dewan programs/plans as well as the implementation of the set duties
Komisaris yang ditetapkan dapat dilihat bahwa frekuensi dan tingkat of committees under the Board of Commissioners, it is visible
kehadiran rapat dan laporan pelaksanaan kegiatan Komite Audit, that the meeting frequency and level of attendance and report of
Komite Nominasi dan Remunerasi serta Komite Pemantau Risiko activity implementation of the Audit Committee, Nomination and
menunjukkan bahwa tiap-tiap komite telah menjalankan tugasnya Remuneration Committee as well as Risk Monitoring Committee show
dengan baik. that each committee has carried out their duties appropriately well.
Direksi
Board of Directors
Peraturan Otoritas Jasa Keuangan (POJK) No. 33/POJK.04/2014 Financial Services Authority Regulations (PJK) No. 33/POJK.04/2014
tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan concrning the Board of Directors and the Board of Commissioners of
Publik, Direksi merupakan organ perusahaan yang bertugas dan Issuers or Public Companies, the Board of Directors is a company organ
bertanggung jawab secara kolektif untuk melakukan pengelolaan atas with the collective duty and responsibility to manage the Company for
Perseroan untuk kepentingan dan tujuan Perseroan sesuai dengan the interests and objectives of the Company in accordance with the
ketentuan Anggaran Dasar serta melaksanakan GCG pada seluruh provisions of the Articles of Association as well as to implement GCG
tingkatan atau jenjang organisasi. Dalam melaksanakan tugasnya at all levels of the organization. In carrying out its duties, the Board
Direksi bertanggung jawab kepada RUPS sebagai bentuk perwujudan of Directors is responsible to the GMS as a form of accountability
akuntabilitas pengelolaan perusahaan sesuai dengan prinsip- prinsip for managing the company according to the principles of corporate
tata kelola perusahaan. governance.
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DASAR HUKUM PENGANGKATAN DIREKSI LEGAL BASIS OF APPOINTMENT OF THE BOARD
OF DIRECTORS
a. Undang-Undang No. 40 Tahun 2007 tentang Perseroan Terbatas. a. Law No. 40 of Year 2007 regarding Limited Liability Companies.
b. Peraturan Otoritas Jasa Keuangan No. 33/POJK.04/2014 tentang b. Financial Services Authority Regulation No. 33/POJK.04/2014
Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik. regarding the Board of Directors and the Board of Commissioners
of Issuers or Public Compmanies.
c. Anggaran Dasar Perseroan sebagaimana telah diubah dengan c. Articles of Association of the Company as amended through Deed
Akta No. 83 tanggal 31 Desember 2021. No. 83 dated 31 Desember 2021.
MASA JABATAN DIREKSI TERM OF OFFICE OF THE BOARD OF DIRECTORS
Berdasarkan Anggaran Dasar Perseroan, anggota Direksi menjabat Based on the Company’s Articles of Association, members of the
untuk jangka waktu terhitung sejak tanggal ditetapkan oleh RUPS Board of Directors are appointed for a certain period of time effective
dan berakhir pada penutupan RUPS Tahunan yang ke-3 setelah as the date determinied by the GMS and ends upon closing of the
pengangkatannya. third Annual GMS after the appointment.
KRITERIA DAN PERSYARATAN DIREKSI CRITERIA AND REQUIREMENTS OF THE BOARD
OF DIRECTORS
Seluruh anggota Direksi yang diangkat dan diberhentikan oleh RUPS All members of the Board of Directors, appointed and dismissed by
telah sesuai dengan Anggaran Dasar Perseroan serta sesuai dengan the GMS, are in compliance with the Company’s Articles of Association
persyaratan yang terdapat dalam Peraturan Otoritas Jasa Keuangan as well as in accordance with the requirements set-forth under
No. 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten the Financial Services Authority Regulaltion No. 33/POJK.04/2014
atau Perusahaan Publik. regarding the Board of Directors and the Board of Commissioners of
Issuers or Public Companies.
Direksi harus memenuhi syarat umum dan syarat khusus yang juga The Board of Directors must fulfill the general requirements and
tertuang dalam Board Manual Perseroan, yang mencakup antara lain: specific requirements that are also stated in the Company’s Board
Manual which, among others, covers the following:
1. Persyaratan umum: 1. General Requirements:
a. Orang perseorangan; a. Individual;
b. Memiliki akhlak, moral dan integritas yang baik; b. Having good moral values, character and integrity;
c. Mampu melaksanakan perbuatan hukum; c. Capable to carry out legal actions;
d. Tidak pernah dinyatakan pailit oleh pengadilan dalam waktu d. Never been declared bankrupt by the court within the last
lima tahun terakhir sebelum pencalonan; five years prior to nomination;
e. Tidak pernah menjadi Direktur yang dinyatakan bersalah e. Never been a Director found guilty by the Court within the
oleh Pengadilan dalam waktu lima tahun terakhir sebelum last five years prior to nomination;
pencalonan;
f. Tidak boleh ada hubungan keluarga sedarah sampai dengan f. There must be no by-blood family relationship up to the third
derajat ketiga, baik menurut garis lurus maupun garis ke degree, either in a straight line or sideway line or through
samping atau hubungan semenda (menantu atau ipar) marital relationship (son/daughter-in-law or brother/sister-
dengan Direktur lain dan/atau Anggota Dewan Komisaris; in-law) with other Directors and/or Members of the Board of
Commissioners;
g. Tidak boleh merangkap jabatan lain yang dapat menimbulkan g. No concurrent position that may cause direct or indirect
benturan kepentingan secara langsung atau tidak langsung conflict of intrest with the Company and/or contrary to
dengan Perseroan dan atau yang bertentangan dengan applicable laws and regulations;
ketentuan peraturan perundang-undangan yang berlaku;
h. Memiliki integritas dan moral yang baik; h. Having integrity and good morals;
i. Berwatak baik dan mempunyai kemampuan untuk i. Having good character and have the ability to develop
mengembangkan usaha guna kemajuan Perseroan; business for the advancement of the Company;
j. Memiliki kompetensi, yaitu kemampuan dan pengalaman j. Having competency, namely the capability and experience
dalam bidang-bidang yang menunjang pelaksanaan tugas in the fields that support the implementation of duties and
dan kewajiban Direksi; obligations of the Bord of Directors;
k. Memiliki komitmen untuk mematuhi peraturan perundang- k. Having the commitment to adhere to applicable laws and
undangan yang berlaku; regulations;
l. Bukan pengurus partai politik dan/atau calon anggota l. Not part of the administrator of a political party and/or
legislatif. candidate member of legislative.
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Tata Kelola Perusahaan
Corporate Governance
2. Persyaratan khusus: 2. Special Requirements:
a. Memiliki pengalaman menangani korporasi sebagai senior a. Having the experience in handling corporations as senior
management dan dapat memberikan rekomendasi dan solusi management and can provide recommendations and
yang diperlukan; solutions as needed;
b. Memahami ketentuan-ketentuan terkait dengan perusahaan b. Understand the provisions related to ublic companies and
terbuka dan pasar modal; capital market;
c. Berani dan cepat (less bureaucracy) di dalam pengambilan c. Having courage and quickness (less bureaucracy) in decision
keputusan; making;
d. Mempunyai rekam jejak yang bersih dari aspek integritas; d. Having a clean track record in terms of integrity;
e. Memiliki leadership, sense of enterpreneurship, dan e. Having leadership, sense of entrepreneurship and experience;
pengalaman;
f. Networking yang memadai dan interpersonal skill. f. Having adequate networking and interpersonal skill.
3. Pertimbangan lainnya: 3. Other considerations:
Keberagaman komposisi anggota Direksi dapat digunakan sebagai Divesity in the composition of members of the Board of Directors
salah satu bahan pertimbangan dalam proses nominasi dan may be used as a material to consider in processing nomination
suksesi anggota Direksi dengan memperhatikan pengetahuan, and succession of members of the Board of Directors by paying
keahlian dan pengalaman yang sesuai dengan kebutuhan dan attention to knowledge, expertise and experience in accordance
kondisi perusahaan sehingga mendapatkan komposisi yang with the needs and conditions of the Company so as to obtain
optimal serta efektivitas dalam pengambilan keputusan. Direksi optimal composition and effectiveness in decision making. The
Perseroan diwajibkan untuk menandatangani surat pernyataan Company’s Board of Directors is obligated to sign a statement
terkait dengan pemenuhan persyaratan tersebut di atas dan letter related to the fulfillment of such requirements and
didokumentasikan oleh Perseroan. documented by the Company.
Pengangkatan Direksi Perseroan telah melalui proses fit & proper The appointment of the Company’s Board of Directors has passed
test (uji kemampuan dan kepatutan) yang dilakukan oleh pemegang through the fit & proper test conducted by the controlling shareholder
saham pengendali sesuai dengan peraturan perundangan-undangan in accordance with prevailing laws and regulations and provisions of
yang berlaku dan ketentuan tata kelola perusahaan, untuk kemudian corporate governance, to then be submitted to the GMS for further
diajukan kepada RUPS untuk dilakukan proses selanjutnya. processing.
Berikut adalah status uji kemampuan dan kepatutan Direksi Perseroan Following is the status of the fit and proper test of the Company’s
sesuai dengan periode masa jabatan: Board of Directors according to the term of office:
Periode 1 Januari 2023–6 Juni 2023
Period of January 1, 2023–June 6, 2023
Nama Direksi
Jabatan Hasil Fit & Proper Test Pelaksana
Name of Member of the Board
Position Result of Fit & Proper Test Executor
of Directors
John Hisar Simamora Direktur Utama Lulus
President Director Pass
Bachtiar Soeria Atmadja Direktur Keuangan Lulus
Director of Finance Pass PT Pertamina (Persero) selaku Pemegang
Tenny Elfrida Direktur SDM & Umum Lulus Saham Pengendali
Director of HR & General Affairs Pass PT Pertamina (Persero) as Controlling
Charles Harianto Lumbantobing Direktur Operasi Lulus Shareholder
Director of Operation Pass
Ratih Esti Prihatini Direktur Pengembangan Usaha Lulus
Director of Business Development Pass
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Periode 6 Juni 2023–17 Januari 2024
Period of June 6, 2023≠January 17, 2024
Nama Direksi
Jabatan Hasil Fit & Proper Test Pelaksana
Name of Member of the Board
Position Result of Fit & Proper Test Executor
of Directors
John Hisar Simamora Direktur Utama Lulus
President Director Pass
Bachtiar Soeria Atmadja Direktur Keuangan Lulus
Director of Finance Pass PT Pertamina (Persero) selaku Pemegang
Charles Harianto Lumbantobing Direktur Operasi Lulus Saham Pengendali
Director of Operation Pass PT Pertamina (Persero) as Controlling
Ratih Esti Prihatini Direktur Pengembangan Usaha Lulus Shareholder
Director of Business Development Pass
Hera Handayani Direktur SDM & Umum Lulus
Director of HR & General Affairs Pass
Periode 17 Januari 2024–Laporan Tahunan Terbit
Period of January 17, 2024–Publication of This Annual Report
Nama Direksi
Jabatan Hasil Fit & Proper Test Pelaksana
Name of Member of the Board
Position Result of Fit & Proper Test Executor
of Directors
Bachtiar Soeria Atmadja Direktur Utama Lulus
President Director Pass
Endro Hartanto Direktur Keuangan Lulus
Director of Finance Pass PT Pertamina (Persero) selaku Pemegang
Stanley Iriawan Direktur SDM & Umum Lulus Saham Pengendali
Director of HR & General Affairs Pass PT Pertamina (Persero) as Controlling
Arief Prasetyo Handoyo Direktur Operasi Lulus Shareholder
Director of Operation Pass
Hera Handayani Direktur Pengembangan Usaha Lulus
Director of Business Development Pass
Keterangan terkait dengan keberagaman dalam pendidikan, Information related to diversity in education, work experience and
pengalaman kerja dan usia dapat dilihat secara rinci pada Bab Profil age is available in details in the Chapter on Company Profile, Sub-
Perusahaan, Sub Bab Identitas dan riwayat hidup singkat anggota Chapter on Identity and Brief life history of members of the Board of
Direksi. Directors.
KOMPOSISI DIREKSI COMPOSITION OF THE BOARD OF DIRECTORS
Komposisi Direksi Perseroan harus sedemikian rupa disesuaikan The composition of the Company’s Board of Directors must be in such
dengan besarnya kegiatan kompleksitas bisnis Perseroan dan struktur a way as to be adjusted to the magnitude of the Company’s business
organisasi sehingga memungkinkan pengambilan putusan yang complexity activities and the organizational structure that it allows
efektif, tepat, dan cepat dalam rangka pencapaian tujuan-tujuan decision-making to be carried out effectively, accurately and quickly
Perseroan. in the effort to reach Company’s goals.
Sepanjang tahun buku 2023 hingga laporan tahunan ini terbit, Throughout the year 2023 until the publication of this annual report,
komposisi Direksi telah mengalami 2 (dua) kali perubahan. Rangkaian the composition of the Board of Directors has changed 2 (two) times.
perubahan komposisi dan susunan Direksi adalah sebagai berikut: A series of changes in the composition of the Board of Directors is as
follows:
Periode 1 Januari 2023–6 Juni 2023
Period of January 1, 2023–June 6, 2023
Nama Jabatan pada Perusahaan Lain Dasar Penunjukan
Name Position in Other Companies Basis of Appointment
John Hisar Simamora Direktur Utama Akta Pernyataan Keputusan Rapat No. 83 tanggal 31 Desember 2021 yang dibuat
President Director di hadapan Aulia Taufani, S.H. Notaris di Kota Administrasi Jakarta Selatan
Deed of Statement of Meeting Resolution No. 83 dated December 31, 2021 made
before Aulia Taufani, S.H. Notary in the Administrative City of South Jakarta
Bachtiar Soeria Atmadja Direktur Keuangan Akta Pernyataan Keputusan Rapat No. 83 tanggal 31 Desember 2021 yang dibuat
Director of Finance di hadapan Aulia Taufani, S.H. Notaris di Kota Administrasi Jakarta Selatan
Deed of Statement of Meeting Resolution No. 83 dated December 31, 2021 made
before Aulia Taufani, S.H. Notary in the Administrative City of South Jakarta
2023 Annual Report PT ELNUSA Tbk 265
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Tata Kelola Perusahaan
Corporate Governance
Nama Jabatan pada Perusahaan Lain Dasar Penunjukan
Name Position in Other Companies Basis of Appointment
Tenny Elfrida Direktur SDM & Umum Akta Pernyataan Keputusan Rapat No. 14 tanggal 8 Juli 2020 yang dibuat di
Director of HR & General Affairs hadapan Aulia Taufani, S.H. Notaris di Kota Administrasi Jakarta Selatan
Deed of Statement of Meeting Resolution No. 14 dated July 8, 2020 made before
Aulia Taufani, S.H. Notary in the Administrativve City of South Jakarta
Charles Harianto Lumbantobing Direktur Operasi Akta Pernyataan Keputusan Rapat No. 83 tanggal 31 Desember 2021 yang dibuat
Director of Operation di hadapan Aulia Taufani, S.H. Notaris di Kota Administrasi Jakarta Selatan
Deed of Statement of Meeting Resolution No. 83 dated December 31, 2021 made
before Aulia Taufani, S.H. Notary in the Administrative City of South Jakarta
Ratih Esti Prihatini Direktur Pengembangan Usaha Akta Pernyataan Keputusan Rapat No. 83 tanggal 31 Desember 2021 yang dibuat
Director of Business di hadapan Aulia Taufani, S.H. Notaris di Kota Administrasi Jakarta Selatan
Development Deed of Statement of Meeting Resolution No. 83 dated December 31, 2021 made
before Aulia Taufani, S.H. Notary in the Administrative City of South Jakarta
Periode 6 Juni 2023–17 Januari 2024
Period of June 6, 2023–January 17, 2024
Nama Jabatan pada Perusahaan Lain Dasar Penunjukan
Name Position in Other Companies Basis of Appointment
John Hisar Simamora Direktur Utama Akta Pernyataan Keputusan Rapat No. 83 tanggal 31 Desember 2021 yang dibuat
President Director di hadapan Aulia Taufani, S.H. Notaris di Kota Administrasi Jakarta Selatan
Deed of Statement of Meeting Resolution No. 83 dated December 31, 2021 made
before Aulia Taufani, S.H. Notary in the Administrative City of South Jakarta
Bachtiar Soeria Atmadja Direktur Keuangan Akta Pernyataan Keputusan Rapat No. 83 tanggal 31 Desember 2021 yang dibuat
Director of Finance di hadapan Aulia Taufani, S.H. Notaris di Kota Administrasi Jakarta Selatan
Deed of Statement of Meeting Resolution No. 83 dated December 31, 2021 made
before Aulia Taufani, S.H. Notary in the Administrative City of South Jakarta
Charles Harianto Lumbantobing Direktur Operasi Akta Pernyataan Keputusan Rapat No. 83 tanggal 31 Desember 2021 yang dibuat
Director of Operation di hadapan Aulia Taufani, S.H. Notaris di Kota Administrasi Jakarta Selatan
Deed of Statement of Meeting Resolution No. 83 dated December 31, 2021 made
before Aulia Taufani, S.H. Notary in the Administrative City of South Jakarta
Ratih Esti Prihatini Direktur Pengembangan Usaha Akta Pernyataan Keputusan Rapat No. 83 tanggal 31 Desember 2021 yang dibuat
Director of Business di hadapan Aulia Taufani, S.H. Notaris di Kota Administrasi Jakarta Selatan
Development Deed of Statement of Meeting Resolution No. 83 dated December 31, 2021 made
before Aulia Taufani, S.H. Notary in the Administrative City of South Jakarta
Hera Handayani Direktur SDM & Umum Akta Pernyataan Keputusan Rapat No.8 tanggal 6 Juni 2023 yang dibuat di
Director of HR & General Affairs hadapan Aulia Taufani, S.H. Notaris di Kota Administrasi Jakarta Selatan
Deed of Statement of Meeting Resolution No.8 dated June 6, 2023 made before
Aulia Taufani, S.H. Notary in the Administrative City of South Jakarta
Periode 17 Januari 2024–Laporan Tahunan Terbit
Period of January 17, 2024–Publication of This Annual Report
Nama Jabatan pada Perusahaan Lain Dasar Penunjukan
Name Position in Other Companies Basis of Appointment
Bachtiar Soeria Atmadja Direktur Utama Akta Pernyataan Keputusan Rapat No. 33 tanggal 17 Januari 2024 yang dibuat di
President Director hadapan Aulia Taufani, S.H. Notaris di Kota Administrasi Jakarta Selatan
Deed of Statement of Meeting Resolution No. 33 dated January 17, 2024 made
before Aulia Taufani, S.H., Notary in the Administrative City of South Jakarta
Endro Hartanto Direktur Operasi Akta Pernyataan Keputusan Rapat No. 33 tanggal 17 Januari 2024 yang dibuat di
Director of Operation hadapan Aulia Taufani, S.H. Notaris di Kota Administrasi Jakarta Selatan
Deed of Statement of Meeting Resolution No. 33 dated January 17, 2024 made
before Aulia Taufani, S.H., Notary in the Administrative City of South Jakarta
Stanley Iriawan Direktur Keuangan Akta Pernyataan Keputusan Rapat No. 33 tanggal 17 Januari 2024 yang dibuat di
Director of Finance hadapan Aulia Taufani, S.H. Notaris di Kota Administrasi Jakarta Selatan
Deed of Statement of Meeting Resolution No. 33 dated January 17, 2024 made
before Aulia Taufani, S.H., Notary in the Administrative City of South Jakarta
Arief Prasetyo Handoyo Direktur Pengembangan Usaha Akta Pernyataan Keputusan Rapat No. 33 tanggal 17 Januari 2024 yang dibuat di
Director of Business hadapan Aulia Taufani, S.H. Notaris di Kota Administrasi Jakarta Selatan
Development Deed of Statement of Meeting Resolution No. 33 dated January 17, 2024 made
before Aulia Taufani, S.H., Notary in the Administrative City of South Jakarta
Hera Handayani Direktur SDM & Umum Akta Pernyataan Keputusan Rapat No. 8 tanggal 6 Juni 2023 yang dibuat di
Director of HR & General Affairs hadapan Aulia Taufani, S.H. Notaris di Kota Administrasi Jakarta Selatan
Deed of Statement of Meeting Resolution No. 8 dated June 6, 2023 made before
Aulia Taufani, S.H. Notary in the Administrative City of South Jakarta
266 PT ELNUSA Tbk Laporan Tahunan 2023
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DIREKSI INDEPENDEN INDEPENDENT MEMBERS OF THE BOARD OF
DIRECTORS
Hingga tahun 2023, Perseroan tidak memiliki Direktur Independen. Until the year 2023, the Company did not retain Independent Director.
PEDOMAN DAN TATA TERTIB KERJA DIREKSI WORK GUIDELINES AND RULES OF THE BOARD
OF DIRECTORS
Direksi Perseroan telah memiliki Pedoman Kerja (Board Manual) yang The Board of Directors of the Company has retained the Work
digunakan sebagai acuan dalam menjalankan tugas, tanggung jawab Guidelines (Board Manual) used as reference in carrying out its
dan wewenangnya. Board Manual tersebut berisi tentang petunjuk duties, responsibilities and authorities. The Board Manual contains
tata laksana kerja Direksi serta menjelaskan tahapan aktivitas secara instructions on work procedures for the Board of Directors as well
terstruktur, sistematis, mudah dipahami dan dapat dijalankan dengan as explanation on the stages of activities in structured manner,
konsisten untuk menjadi acuan bagi Direksi dalam melaksanakan systematic, easy to understand and may be carried out consistently
tugas sesuai dengan standar prinsip tata kelola perusahaan untuk serving as reference for the Board of Directors in performing its duties
mencapai visi misi Perusahaan. in accordance with the standard corporate governance to achieve the
Company’s vision and mission.
Perseroan melakukan evaluasi secara berkala Board Manual tersebut The Company conducts periodic evaluation on the Board Manual so
agar sejalan dengan perubahan peraturan perundang-undangan yang as to be in line with changes in applicable laws and regulations and
berlaku dan praktik terbaik tata kelola Perusahaan yang disesuaikan best corporate governance practices customized to the Company’s
dengan kebutuhan Perseroan. Board Manual disusun berdasarkan needs. The Board Manual is prepared based on company legal
prinsip-prinsip hukum perusahaan, ketentuan anggaran dasar, principles, provisions of the Articles of Association, applicable laws
peraturan perundang-undangan yang berlaku, arahan dari pemegang and regulations, directives from the shareholders as well as corporate
saham serta best practices tata kelola perusahaan. governance best practices.
Ruang Lingkup Pedoman Kerja Direksi: Scope of the Board Manual of the Board of Directors:
1. Fungsi Direksi 1. Function of the Board of Directors
2. Tugas dan Kewajiban Direksi 2. Duties and Obligations of the Board of Directors
3. Hak dan Wewenang Direksi 3. Rights and Authorities of the Board of Directors
4. Persyaratan Direksi 4. Requirements for the Board of Directors
5. Proses Pengangkatan Direksi 5. Appointment Process of the Board of Directors
6. Keanggotaan Direksi 6. Membership of the Board of Directors
7. Rangkap Jabatan Direksi 7. Concurrent Position of the Board of Directors
8. Masa Jabatan Direksi 8. Term of Office of the Board of Directors
9. Pemberhentian Anggota Direksi 9. Dismissal of Members of the Board of Directors
10. Pengunduran Diri Anggota Direksi 10. Resignation of Members of the Board of Directors
11. Keadaan Anggota Direksi Lowong 11. Vacant Position of Members of the Board of Directors
12. Pengalihan Tugas Sementara Anggota Direksi 12. Temporary Transfer of Duties of Members of the Board of
Directors
13. Rencana Pergantian atau Perubahan Direksi 13. Plans for Replacement or Change in the Board of Directors
14. Independensi Direksi 14. Independency of the Board of Directors
15. Pengungkapan Kepemilikan Saham dan Hubungan Afiliasi 15. Disclosure of Share Ownership and Affiliation Relationship
16. Program Pengenalan dan Peningkatan Kapabilitas 16. Introduction and Competency Development Program
17. Waktu Kerja Anggota Direksi 17. Working Hours of Members of the Bboard of Directors
18. Etika Jabatan Direksi 18. Code of Ethics of the Board of Directors
19. Penetapan Kebijakan Pengurusan Perusahaan oleh Direksi 19. Determining the Company Management Policies by the Board of
Directors
20. Pendelegasian Wewenang di antara Direktur Perusahaan 20. Delegation of Authorities among the Company’s Directors
21. Komposisi dan Pembagian Tugas Direksi 21. Composition and Division of Duties of the Board of Directors
22. Rapat Direksi 22. Meetings of the Board of Directors
23. Organ Pendukung Direksi 23. Supporting Organs of the Board of Directors
24. Hubungan Kerja antara Dewan Komisaris dan Direksi 24. Work Relationshipp between the Board of Commissioners and
the Board of Directors
25. Evaluasi Kinerja Direksi 25. Performance Assessment of the Board of Directors
26. Pertanggungjawaban Direksi 26. Accountability of the Board of Directors
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Tata Kelola Perusahaan
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TUGAS, KEWAJIBAN, DAN WEWENANG DIREKSI DUTIES, OBLIGATIONS, AND AUTHORITY OF THE
BOARD OF DIRECTORS
Direksi menjalankan tugas dan kewenangan pengurusan Perseroan The Board of Directors performs its duties and authorities in managing
untuk tujuan dan kepentingan Perseroan termasuk mewakili the Company for the purpose and interests of the Company including
Perseroan baik di dalam maupun di luar pengadilan. representing the Company both inside and outside of the court.
1. Prinsip dasar pelaksanaan tugas dan kewajiban Direksi Perseroan 1. The basic principles in carrying out duties and authorities of the
sebagai berikut: Board of Directors of the Company are as follows:
a. Bertanggungjawab penuh dalam melaksanakan tugasnya a. Fully responsible for carrying out duties for the interests and
untuk kepentingan dan usaha Perseroan dalam mencapai efforts of the Compmany in achieving its goals and objectives.
maksud dan tujuannya.
b. Memimpin dan mengurus Perseroan sesuai dengan maksud b. Lead and manage the Company based on purposes and
dan tujuan Perseroan dan senantiasa berusaha meningkatkan objectives of the Company and always strive to improve
efisiensi dan efektivitas Perseroan. efficiency and effectiveness of the Company.
c. Menguasai, memelihara, dan mengurus kekayaan Perseroan. c. Control, maintain, and manage the Company’s assets.
d. Dalam setiap pengambilan keputusan/tindakan, harus d. In every decision/action taken, business risks must be
mempertimbangkan risiko usaha. considered.
2. Dalam melaksanakan tugas dan kewajiban tersebut, Direksi 2. In implementing such duties and obligations, the Company’s
Perseroan wajib memperhatikan kebijakan umum yang diatur Board of Directors is obligated to pay attention to the general
dalam pedoman kerja (Board Manual) Perseroan sebagai berikut: policies stipulated in the Company’s work guidelines (Board
Manual) as follows:
a. Dengan itikad baik dan penuh tanggung jawab menjalankan a. With good intention and full responsibility, carry out tasks for
tugas untuk kepentingan Perseroan. the benefit of the Company
b. Tunduk pada ketentuan peraturan perundang-undangan b. Comply with the provisions of applicable laws and regulations,
yang berlaku, Anggaran Dasar, dan keputusan RUPS serta the Articles of Association and resolution of the GMS as well
memastikan seluruh aktivitas Perseroan telah sesuai dengan as ensure that all Company activities adhere to the provisions
ketentuan peraturan perundang-undangan yang berlaku, of prevailing laws and regulations, the Articles of Association
Anggaran Dasar dan keputusan RUPS. and GMS resolutions.
c. Menerapkan Good Corporate Governance secara konsisten. c. Implement Good Corporate Governance consistently.
d. Mematuhi peraturan internal Perseroan. d. Comply with Company’s internal regulations.
e. Melaksanakan pengurusan Perseroan untuk kepentingan dan e. Implement management of the Company for the interests
tujuan Perseroan. and objectives of the Company.
f. Menetapkan susunan organisasi Perseroan lengkap dengan f. Determine the Company’s organizational structure complete
pelaksanaan tugasnya. with duty implementation.
g. Bertindak selaku pimpinan dalam pengurusan Perseroan. g. Act as the leader in managing the Company.
h. Memelihara dan mengurus kekayaan Perseroan. h. Maintain and manage Company’s assets.
i. Bertanggung jawab penuh dalam melaksanakan tugasnya i. Fully responsible in carrying out duties for the interests of the
untuk kepentingan Perseroan dalam mencapai maksud dan Company in achieving its goals and objectives.
tujuannya.
j. Mewakili Perseroan baik di dalam maupun di luar pengadilan. j. Represent the Company both inside and outside of the court.
k. Memperhatikan masukan-masukan yang diberikan oleh k. Attend to inputs provided by the Board of Commissioners.
Dewan Komisaris.
l. Melakukan segala tindakan dan perbuatan, baik mengenai l. Perform all actions regarding both the management and
pengurusan maupun pemilikan kekayaan Perseroan serta ownership of the Company’s assets and bind the Company
mengikat Perseroan dengan pihak lain dengan pembatasan with other parties with certain restrictions.
tertentu.
m. Wajib menyelenggarakan dan menyimpan Daftar Khusus yang m. Mandatory to hold and keep Special Register containing
memuat keterangan mengenai kepemilikan saham Direktur information regarding share ownership of the Board of
dan Komisaris beserta keluarganya dalam Perusahaan dan/ Directors and the Board of Commissioners and their families
atau pada perusahaan lain serta tanggal saham itu diperoleh. in the Company and/or in other companies and the date the
shares were obtained.
n. Bertanggung jawab penuh secara pribadi atas kerugian n. Personally fully responsible for the Company’s loss if the
Perseroan apabila yang bersangkutan bersalah atau lalai concerned person is guilty or negligent in performing duties
menjalankan tugasnya untuk kepentingan dan usaha for the interests and business of the Company
Perseroan.
3. Tugas terkait Rapat Umum Pemegang Saham 3. Duties related to the General Meeting of Shareholders
a. Direksi wajib menyelenggarakan dan menyimpan Daftar a. The Board of Directors is obligated to hold and keep safe the
Pemegang Saham dan dokumen-dokumen terkait dengan List of Shareholders and documents related to the GMS in
RUPS sesuai ketentuan peraturan perundang-undangan. accordance with regulatory provisions.
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b. Memberikan informasi material secara accurate, reliable, b. Provide material information accurately, reliably, timely,
timely, consistent, dan useful yang memungkinkan bagi consistent and useful for the shareholders to make decisions.
pemegang saham untuk membuat keputusan.
c. Menyediakan bahan RUPS dan disampaikan kepada c. Provide GMS materials and submit to the shareholders of the
pemegang saham Perseroan. Company.
d. Memberikan laporan berkala kepada pemegang saham d. Provide periodic reports to the shareholders in accordance
menurut cara dan waktu sesuai dengan ketentuan yang with the method and time stipulated by applicable provisions.
berlaku.
e. Memberikan pertanggungjawaban dan segala keterangan e. Provide accountability and all information concerning the
tentang keadaan dan jalannya Perseroan, terutama laporan Company’s condition and operation, especially financial
keuangan baik dalam bentuk laporan tahunan maupun dalam statements both in the form of annual reports as well as
bentuk laporan berkala lainnya menurut cara dan waktu yang other periodic reports in accordance with the method and
ditentukan dalam Anggaran Dasar. time stipulated under the Articles of Association.
f. Menandatangani Laporan Tahunan, dalam hal terdapat f. Sign the Annual Report, in the event the Board of Directors
Direktur yang tidak menandatangani Laporan Tahunan, maka does not sign the Annual Report, then the concerned party
yang bersangkutan harus menyebutkan alasannya dalam must state the reason in a separate letter attached to the
surat tersendiri yang dilekatkan dalam Laporan Tahunan. Annual Report. In the event a Director does not sign the
Dalam hal terdapat Direktur yang tidak menandatangani Annual Report nor provide the reason in writing, thus the
Laporan Tahunan dan tidak memberikan alasan secara concerned party is regarded to have approved the content of
tertulis, maka yang bersangkutan dianggap menyetujui isi the report.
laporan tahunan tersebut.
g. Memanggil dan menyelenggarakan RUPS Tahunan dan/atau g. Invite and hold the Annual GMS and/or Extraordinary GMS.
RUPS Luar Biasa.
h. Membuat dan memelihara Risalah RUPS. h. Make and maintain the GMS Minutes of Meeting.
4. Tugas terkait dengan Anak Perusahaan. Menetapkan prosedur 4. Duties related to Subsidiaries. Establish procedures for the
pengangkatan anggota Direksi dan Dewan Komisaris Anak appointment of members of the Board of Directors and the Board
Perusahaan, sebagai berikut: of Commissioners of Subsidiaries, as follows:
a. Direksi membentuk Tim Evaluasi calon Anggota Direksi a. The Board of Directors forms the Evaluation Team for
dan Dewan Komisaris Anak Perusahaan yang diketuai oleh prospective Members of the Board of Directors and the Board
Direktur SDM dan Umum. of Commissioners of Subsidiaries chaired by the Director of
HR and General Affairs.
b. Tim Evaluasi menunjuk tenaga ahli atau Lembaga Profesional b. The Evaluation Team appoints experts or Professional
untuk melakukan penilaian (jika diperlukan), melakukan Institutions to assess (if required), to screen candidates and
penjaringan calon kemudian diserahkan kepada Direksi untuk then submit to the Board of Directors for approval.
memperoleh persetujuannya.
c. Tim Evaluasi melakukan penilaian terhadap calon-calon yang c. The Evaluation Team evaluates candidates that made the list
masuk dalam daftar bakal calon yang telah disetujui Direksi. of prospectives as approved by the Board of Directors.
d. Dalam hal penilaian dilakukan oleh ahli atau lembaga d. In the event assessment is carried out by an expert or
profesional yang ditunjuk, Tim Evaluasi mengevaluasi appointed professional institution, Evaluation Team assess
berdasarkan hasil penilaian oleh ahli atau lembaga based on results of the expert’s or professional institution’s
profesional. assessment.
e. Tim Evaluasi menyampaikan hasil penilaian tersebut kepada e. The Evaluatin Team submits results of assessment to the
Direksi untuk penetapan calon Anggota Direksi/Dewan Board of Directors to confirm selected candidate Members of
Komisaris anak Perusahaan terpilih. the Board of Directors of Subsidiaries.
f. Direksi melakukan evaluasi akhir atas hasil penilaian untuk f. The Board of Directors conducts final evaluation on
menetapkan Direksi dan Komisaris terpilih untuk masing- assessment results to establish the Board of Directors and the
masing jabatan Anggota Direksi dan Dewan Komisaris Anak Board of Commissioners of Subsidiaries.
Perusahaan.
5. Tugas terkait dengan strategi dan rencana kerja diuraikan sebagai 5. Duties related to strategies and work plans as described below:
berikut:
a. Menyiapkan visi, misi, tujuan, strategi, dan budaya Perseroan, a. Draft Company’s vision, mission, purpose, strategies and
termasuk logo Perseroan. culture, including Corporate logo.
b. Mengusahakan dan menjamin terlaksananya usaha dan b. Undertake and guarantee business implementation and
kegiatan Perseroan sesuai dengan maksud dan tujuan serta Company’s activities in line with the purpose and objectives
kegiatan usahanya. as business activities.
c. Menyiapkan rencana pengembangan Perseroan tepat pada c. Draft the Company’s development plan on time as scheduled.
waktunya.
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Tata Kelola Perusahaan
Corporate Governance
d. Mengupayakan tercapainya sasaran-sasaran jangka panjang d. Undertake efforts to achieve long-term targets stated in the
yang tercantum dalam RJPP. RJPP.
e. Menyampaikan Rencana Kerja yang memuat juga anggaran e. Submit the Work Plan that contains the Company’s annual
tahunan Perseroan kepada Dewan Komisaris selambatnya 30 budget to the Board of Commissioners at the latest within 30
(tiga puluh) hari sebelum tahun buku berikutnya dimulai. (thirty) days before the next financial year begins.
f. Mengupayakan tercapainya target-target jangka pendek yang f. Undertake efforts to achieve short-term targets stated in the
tercantum dalam RKAP. RKAP.
6. Terkait dengan Manajemen Risiko diuraikan sebagai berikut: 6. Related to Risk Management as described below:
a. Menyusun kebijakan dan strategi manajemen risiko secara a. Establish written and comprehensive risk management
tertulis dan komprehensif di tingkat korporat termasuk policies and strategies at the corporate level including the
penetapan dan persetujuan limit risiko secara keseluruhan, establishment and approval of overall risk limits, per risk type
per jenis risiko dan per aktivitas fungsional (kegiatan usaha) and per functional activity (business activity) of the Company.
Perseroan.
b. Mengembangkan budaya manajemen risiko pada seluruh b. Develop risks management culture at all levels of the
jenjang organisasi, antara lain meliputi komunikasi yang organization, among others, on adequate communication to
memadai kepada seluruh jenjang organisasi tentang all levels of the organization on the importance of effective
pentingnya pengendalian intern yang efektif. internal control
c. Bertanggung jawab atas pelaksanaan kebijakan manajemen c. Responsible for the implementation of risk management
risiko dan paparan risiko yang diambil oleh Perseroan secara policies and review of overall risks taken by the Company,
keseluruhan, termasuk mengevaluasi dan memberikan including to evaluate and provide directives on risk
arahan strategi manajemen risiko berdasarkan laporan yang management strategies submitted by appointed risk
disampaikan oleh pejabat risk management yang ditunjuk. management officers.
d. Mengevaluasi dan memutuskan transaksi yang melampaui d. Evaluate and decide on transactions that go beyond the
kewenangan pejabat satu level di bawah Direksi atau transaksi authority of officials one level below the Board of Directors or
yang memerlukan persetujuan sesuai dengan kebijakan dan transactions requiring approval in accordance with applicable
prosedur intern yang berlaku. ntrnal policies and procedures.
e. Memastikan peningkatan kompetensi sumber daya manusia e. Ensure the increase in human resource competencies related
yang terkait dengan penerapan manajemen risiko, antara to the application of risk management, among others, by
lain dengan cara program pendidikan dan latihan secara continuous education and training programs especially
berkesinambungan terutama yang berkaitan dengan sistem related to risk management systems and processes.
dan proses manajemen risiko.
f. Memastikan bahwa fungsi manajemen risiko telah f. Ensure that risk management function is implemented
diterapkan secara independen yang dicerminkan antara independently as reflected, among others, in the relationship
lain adanya hubungan antara unit Manajemen Risiko yang between the Risk Management unit that identifies, measures,
melakukan identifikasi, pengukuran, pemantauan, dan monitors and controls risks with the Work Units that perform
pengendalian risiko dengan Satuan Kerja yang melakukan dan and complete transactions.
menyelesaikan transaksi.
g. Melaksanakan kaji ulang secara berkala dengan frekuensi g. Conduct periodic reviews for a frequency as needed by the
sesuai dengan kebutuhan Perseroan untuk memastikan: Company to ensure the following:
i. Keakuratan metodologi manajemen risiko. i. Accuracy of risk management methodology.
ii. Kecukupan implementasi sistem informasi manajemen ii. Adequacy of risk management information system
risiko. implementation.
iii. Ketepatan kebijakan, prosedur dan penetapan limit iii. Accuracy of policies, procedures and establishment of
risiko. risk limits.
7. Terkait dengan pemberantasan korupsi diuraikan sebagai berikut: 7. Related to corruption eradication as described below:
Direksi dilarang untuk memberikan atau menawarkan atau The Board of Directors is prohibited from giving or offering or
menerima baik langsung ataupun tidak langsung sesuatu yang receiving, directly or indirectly, anything of value to government
berharga kepada pejabat pemerintah dan pihak-pihak lain officials and other parties that influence or as reward for what
yang mempengaruhi atau sebagai imbalan atas apa yang telah they have exerted and other actions in accordance with applicable
dilakukannya dan tindakan lainnya sesuai peraturan perundang- laws and regulations.
undangan yang berlaku.
8. Terkait dengan sistem pengendalian internal dapat diuraikan 8. Related to internal control system as described below:
sebagai berikut:
Sistem Pengendalian Intern yang efektif merupakan komponen Effective internal control system is an important component
penting dalam manajemen dan menjadi dasar bagi kegiatan in management and becomes the basis for the Company’s
operasional Perseroan. Sistem Pengendalian Intern harus operational activities. The Internal Control System must ensure
dapat memastikan seluruh aktivitas bisnis mematuhi peraturan that all business activities comply with the laws and regulations,
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perundang-undangan, pedoman Good Corporate Governance the guidelines to Good Corporate Governance as well as Company
maupun kebijakan Perseroan. policies.
Sistem Pengendalian Internal harus dapat mendayagunakan The Internal Control System must be able to empower information
informasi-informasi yang meliputi: including the following:
a. Laporan manajemen. a. Management report.
b. Laporan auditor internal. b. Intrnal auditor report
c. Opini dan laporan auditor eksternal. c. Opinion and report of external auditor.
d. Laporan dan pendapat aktuaris mengenai tingkat risiko dan d. Report and opinion on risk and premium levels.
premi.
e. Hal-hal lain yang dianggap perlu. e. Other matters deemed necessary.
9. Terkait dengan keterbukaan dan kerahasiaan informasi dapat 9. Related to information transparency and confidentiality as
diuraikan sebagai berikut: described beow:
a. Direksi wajib mengungkapkan informasi penting dalam a. The Board of Directors is required to disclose important
Laporan Tahunan dan Laporan Keuangan kepada pihak lain information in the Annual Report and Financial Statements to
sesuai peraturan perundang-undangan yang berlaku. other parties according to applicable laws and regulations.
b. Informasi yang disampaikan berupa: b. Information provided in the form of the following:
i. Informasi/data non publik yaitu informasi/data yang i. Non-public information/data, namely information/data
diberikan atau disampaikan untuk keperluan intern provided or submitted for internal corporate needs both
Perseroan baik yang bersifat reguler maupun insidental. regular and incidental.
ii. Informasi/data publik yaitu informasi/data yang diberikan ii. Public informationi/data namely information/data
atau disampaikan sebagai laporan kepada Pemegang provided or submitted as a report to the Shareholders
Saham dalam rangka memenuhi kewajiban rutin maupun in order to fulfill routine obligations and incidental
keterbukaan informasi yang bersifat insidental. information disclosure.
c. Direksi harus mengungkapkan pelaksanaan prinsip Good c. The Board of Directors must disclose in the Annual Report
Corporate Governance yang telah dilaksanakan dalam the implementation of the principles of Good Corporate
Laporan Tahunan. Governance carried out.
d. Informasi rahasia yang diperoleh sewaktu menjabat sebagai d. Confidential information obtained during the time period
Direksi Perseroan, termasuk rahasia Perseroan harus tetap serving as the Company’s Board of Directors, including
dijaga sesuai dengan peraturan perundang-undangan yang Company’s secrets that must be kept in accordance with
berlaku. applicable laws and regulations.
e. Dalam hal menjaga kerahasiaan informasi Perseroan, Direksi e. In the context of maintaining Company’s confidential
dituntut untuk mengutamakan kepentingan Perseroan information, the Board of Directors is demanded to be able
daripada kepentingan individu atau kelompok. to prioritize the Company’s interests more than individual or
group interests.
10. Terkait dengan hubungan dengan para Pemangku Kepentingan 10. Related to relationship with Stakeholders as described below:
dapat diuraikan sebagai berikut:
a. Memastikan terjaminnya hak-hak para pemangku a. Ensure guarantee of the rights of stakeholders that arise
kepentingan (stakeholders) yang timbul berdasarkan based on applicable laws and regulations or agreements
peraturan perundang-undangan yang berlaku dan atau made by the Company with employees, associates, work
perjanjian yang dibuat oleh Perseroan dengan karyawan, partners, suppliers, customers and other stakeholders.
rekanan, mitra kerja, pemasok, pelanggan, dan stakeholders
lainnya.
b. Memastikan Perseroan melakukan tanggung jawab sosialnya b. Ensure the Company carries out its corporate social
(corporate social responsilibility) secara konsisten dan responsibility consistently and sustainably.
berkesinambungan.
c. Memastikan Perseroan memperhatikan kepentingan c. Ensure the Company pays attention to stakeholders’ interests.
stakeholders. d. Ensure that Company’s assets and business locations as well
d. Memastikan bahwa aset-aset dan lokasi usaha serta as facilities comply with applicable laws and regulations in
fasilitas Perseroan lainnya memenuhi peraturan perundang- connection with environmental preservation, occupational
undangan yang berlaku berkenaan dengan pelestarian health and safety.
lingkungan hidup, kesehatan dan keselamatan kerja.
e. Dalam mempekerjakan, menetapkan besarnya gaji, e. In hiring, setting salary levels. Providing training, setting
memberikan pelatihan, menetapkan jenjang karier, serta career paths, and determining other work requirements
menentukan persyaratan kerja lainnya untuk karyawan, for employees, the Company does not discriminate due to
Perseroan tidak melakukan diskriminasi karena latar belakang one’s ethnic background, religion, gender, age, disability of a
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Tata Kelola Perusahaan
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etnik seseorang, agama, jenis kelamin, usia, cacat tubuh person or other special circumstances that are protected by
yang dipunyai seseorang atau keadaan khusus lainnya yang statuory regulations.
dilindungi oleh peraturan perundang-undangan.
f. Direksi wajib menyediakan lingkungan kerja yang bebas dari f. The Board of Directors is obligated to provide work
segala bentuk tekanan (pelecehan/harrasment). environment that is free from all forms of harassment.
11. Terkait dengan teknologi informasi dapat diuraikan sebagai 11. Related to information technology as described below:
berikut:
a. Menetapkan tata kelola informasi yang efektif. a. Establish effective information governance.
b. Menyampaikan laporan pelaksanaan tata kelola teknologi b. Submit period reports on the implementation of information
informasi secara periodik kepada Dewan Komisaris. technology governance to the Board of Commissioners.
c. Menjaga dan mengevaluasi kualitas fungsi tata kelola c. Maintain and evaluate the quality of information governance
informasi di Perseroan function in the Company.
12. Terkait sistem akuntansi dan keuangan dapat diuraikan sebagai 12. Related to accounting and financial systems as described below:
berikut:
a. Menyusun sistem akuntansi berdasarkan prinsip-prinsip a. Set up accounting system based on the principles of generally
standar akuntansi keuangan yang berlaku umum. applicable financial accounting standards.
b. Memastikan keandalan data yang mencakup kelengkapan, b. Ensure reliability of data covering the completeness,
akurasi, klasifikasi, dan otorisasi yang memadai sehingga accuracy, classification and adequate authorization so that
laporan keuangan yang dihasilkan tepat waktu, tepat guna the resulting financial statements are timely, appropriate and
dan bebas dari salah saji material. free from material misstatements.
c. Mengadakan dan memelihara pembukuan dan administrasi c. Hold and maintain Company’s bookkeeping and
Perseroan untuk menghasilkan penyelenggaraan pembukuan administration to generate orderly bookkeeping, adequacy of
yang tertib, kecukupan modal kerja dengan biaya modal yang working capital with efficient capital costs, a good and firm
efisien, struktur neraca yang baik dan kokoh. balance sheet structure.
13. Terkait dengan tugas dan kewajiban lain dapat diuraikan sebagai 13. Related to other duties and obligations as described below:
berikut:
Menjalankan kewajiban-kewajiban lainnya sesuai dengan Perform other obligations in line with the provisions stipulated in
ketentuan-ketentuan yang diatur dalam Anggaran Dasar dan the Articles of Association and those determined by GMS based
yang ditetapkan oleh RUPS berdasarkan peraturan perundang- on applicable laws and regulations.
undangan yang berlaku.
PEMBAGIAN PERAN DAN TANGGUNG JAWAB DIVISION OF SUPERVISORY ROLES AND
PENGAWASAN MASING-MASING ANGGOTA RESPONSIBILITIES OF EACH MEMBER OF THE
DIREKSI BOARD OF DIRECTORS
Rincian tugas dan tanggung jawab masing-masing anggota Direksi Details of duties and responsibilities of each member of the Board of
sebagai berikut: Directors are as follows:
Jabatan
Tugas dan Tanggung Jawab Duties and Responsibilities
Position
Direktur Utama Menentukan, memutuskan, dan menetapkan strategi Determines, decides, and establishes the planning
President Director perencanaan serta pelaksanaan seluruh kegiatan strategy as well as implementation of all Company
Perseroan di antaranya Internal Audit, Legal and activities, among others, Internal Audit, Legal and
Contract, HSSE, dan Corporate Secretary di mana Contract, HSSE, and Corporate Secretary where all
seluruh kegiatan tersebut dikaitkan dengan usaha such activities are related to efforts to achieve the
pencapaian visi dan misi Perusahaan. Company’s vision and mission.
Direktur Keuangan Menentukan, memutuskan, menetapkan, dan Determines, decides, establishes, and controls the
Director of Finance mengendalikan pembuatan kebijakan dan making of the Company’s financial policies and
strategi keuangan Perseroan untuk meningkatkan strategies to increase the Companys profitability,
profitabilitas, likuiditas Perseroan guna mencapai liquidity in order to achieve the Company’s purpose
tujuan dan sasaran Perseroan secara efektif dan and objectives effectively and efficiently.
efisien.
Direktur Operasi Menentukan, memutuskan, menetapkan dan Determines, decides, establishes and controls the
Director of Operation mengendalikan pembuatan kebijakan operasi making of the Company’s operational policies that
Perseroan meliputi Divisi Upstream Services, Divisi incude the Upstream Services Division, EPCOM
EPCOM, dan Divisi Asset Reliability & Productivity Division, and Asset Reliability & Productivity Division
serta mengevaluasi dan mengkaji kinerja operasi unit as well as evaluates and reviews the operational
usaha dan Anak Perusahaan. performance of business units and Subsidiaries.
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Jabatan
Tugas dan Tanggung Jawab Duties and Responsibilities
Position
Direktur Pengembangan Usaha Menentukan, memutuskan, menetapkan, dan Determines, decides, establishes, and controls
Director of Business Development mengendalikan kebijakan kegiatan Pengembangan the Company’s policies on business development
usaha Perseroan, melalui pemantauan dan evaluasi activities, through monitoring and assessing both
baik operasi di dalam Perseroan maupun di luar operations inside the Company as well as outside
Perseroan, guna meningkatkan dan melakukan upaya- of the Company, in order to improve and conduct
upaya optimalisasi kegiatan pengembangan usaha optimization efforts on business development
di bidang migas dalam rangka mencapai target yang activities in the field of oil and gas in the context of
telah ditetapkan. achieving the set targets.
Direktur SDM & Umum Menentukan, memutuskan, menetapkan, dan Determines, decides, establishes, and controls
Director of HR & General Affairs mengendalikan kegiatan sumber daya manusia activities concerning human resources & general
& umum meliputi Human Capital, Supply Chain affairs, including Human Capital, Supply Chain
Management, Property Management & General Affair, Management, Property Management & General
Information System, dan Elnusa Petroleum School Affairs, Information System and Elnusa Petroleum
dalam rangka menyiapkan sumber daya manusia yang School in the context of preparing reliable human
handal mendukung kegiatan operasi rutin secara tepat resources that support routine operational activities
waktu, accountable, dan auditable. accurately, on time, accountable, and auditable.
ORIENTASI BAGI ANGGOTA DIREKSI ORIENTATION FOR MEMBERS OF THE BOARD OF
DIRECTORS
Perseroan telah memiliki dan menjalankan program orientasi atau The Company retains and implements the Company orientation or
pengenalan Perseroan bagi anggota Direksi yang baru menjabat introduction program for new members of the Board of Directors
dengan tujuan memberikan gambaran kondisi Perseroan secara with the objective to provide an overview of the Company’s condition
umum. Program pengenalan disusun dan disampaikan oleh Corporate in general. The program is set up and presented by the Corporate
Secretary dalam bentuk tampilan presentasi serta hard copy, meliputi: Secretary in the form of a presentation display and hard copy that
includes the following:
1. Profil Perseroan 1. Company Profile
2. Update Kinerja Perseroan 2. Update on Company Performance
3. CoC 3. CoC
4. Board Manual 4. Board Manual
5. HSE 5. HSE
6. Rencana Kerja dan Anggaran (RKAP) 6. Work Plan and Budget (RKAP)
7. RJPP 7. RJPP
Pada tahun 2023 dilakukan program pengenalan perseroan terhadap In the year 2023, the introduction program was held for the new
anggota Direksi yang baru diangkat pada RUPS Luar Biasa 17 Januari members of the Board of Directors on January 17, 2024. The
2024. Program Pengenalan dilakukan secara bertahap oleh masing- Introduction Program was held in stages by each of the functions
masing fungsi sepanjang tanggal 18–23 Januari 2024. during the period of January 18–23, 2024.
PENGEMBANGAN KOMPETENSI COMPETENCY DEVELOPMENT
Kebijakan Pelatihan dan/atau Peningkatan Policies on Training and/or Competency
Kompetensi Direksi Development of the Board of Directors
Perseroan juga merancang program untuk memberikan wawasan The Company also designs a program to provide new insights for
baru bagi Direksi untuk meningkatkan kapasitas Perseroan dalam the Board of Directors to increase the Company’s capacity in a
lingkungan usaha yang kompetitif, serta memberikan kesempatan competitive business environment as well as provide opportunities
untuk membangun jaringan dalam rangka memberdayakan sumber to develop network in the context of empowering available resources
daya yang ada dalam organisasi sehingga menjadikan Perseroan within the organization so as to make the Company a high-performing
sebagai organisasi berkinerja tinggi. organization.
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Tata Kelola Perusahaan
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Realisasi Pengembangan Kompetensi Realization of Competecy Development
Pelatihan dan/atau Peningkatan Kompetensi yang Diikuti Anggota Direksi Tahun 2023
Training and/or Competency Development Joined by Members of the Board of Directors in 2023
Nama Peserta Jenis Pelatihan Waktu Penyelenggaraan Tempat Penyelenggaraan Penyelenggara
Name of Participant Type of Training Date of Implementation Venue Provider
John Hisar Simamora Aligning Vision, Values & 9 Maret 2023 Lokasi Project Elnusa Elnusa
Direction March 9, 2023 Elnusa Project Location
AKHLAK Course 2 Mei 2023 Virtual Pertamina Corporate
May 2, 2023 Online University
Behaviour Based Safety 2 Mei 2023 Virtual Pertamina Corporate
May 2, 2023 Online University
Awareness SMAP 28 Juli 2023 Virtual Elnusa
July 28, 2023 Online
IAMTI Activities APOGCE Forum 9 Oktober 2023 Fairmont Hotel Senayan, Ikatan Ahli Teknik
2023 October 9, 2023 Jakarta Peminyakan Indonesia
(IATMI)
Association of
Indonesian Petroleum
Engineers
Bachtiar Soeria Atmadja AKHLAK Course 2 Mei 2023 Virtual Pertamina Corporate
May 2, 2023 Online University
Behaviour Based Safety 2 Mei 2023 Virtual Pertamina Corporate
May 2, 2023 Online University
Awareness SMAP 28 Juli 2023 Virtual Elnusa
July 28, 2023 Online
International Indonesia CCS 13 September 2023 Hotel Mulia, Pertamina Persero
Forum 2023 September 13, 2023 Jakarta
IAMTI Activities APOGCE Forum 9 Oktober 2023 Fairmont Hotel Senayan, Ikatan Ahli Teknik
2023 October 9, 2023 Jakarta Peminyakan Indonesia
(IATMI)
Association of
Indonesian Petroleum
Engineers
ELSA-Personal Branding: 30 November 2023 Virtual Elnusa
Membangun Citra Positif untuk November 30, 2023 Online
Masa Depan
Personal Branding: Developing A
Positive Image for the Future
Hera Handayani Implementasi CSMS di Bisnis 24 Januari 2023 Virtual Elnusa
Migas Indonesia January 24, 2023 Online
Climate Change 27 Januari 2023 Virtual Elnusa
January 27, 2023 Online
Kontrak Kapal Indonesia 9 Februari 2023 Virtual Elnusa
February 9, 2023 Online
Aligning Vision, Values, & 11 April 2023 Virtual Elnusa
Direction April 11, 2023 Online
AKHLAK Course 2 Mei 2023 Virtual Pertamina Corporate
May 2, 2023 Online University
Behaviour Based Safety 2 Mei 2023 Virtual Pertamina Corporate
May 2, 2023 Online University
Indonesia HR Summit 20 Juni 2023 Bali PT Multi Taruna Sejati
June 20, 2023
Awareness SMAP 28 Juli 2023 Virtual Elnusa
July 28, 2023 Online
IAMTI Activities APOGCE Forum 9 Oktober 2023 Fairmont Hotel Senayan, Ikatan Ahli Teknik
2023 October 9, 2023 Jakarta Peminyakan Indonesia
(IATMI)
Association of
Indonesian Petroleum
Engineers
ELSA-Personal Branding: 30 November 2023 Virtual Elnusa
Membangun Citra Positif untuk November 30, 2023 Online
Masa Depan
Personal Branding: Developing A
Positive Image for the Future
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LAPORAN SINGKAT PELAKSANAAN TUGAS DAN BRIEF REPORT ON THE IMPLEMENTATION OF
TANGGUNG JAWAB DIREKSI TAHUN 2023 DUTIES AND RESPONSIBILITIES OF THE BOARD
OF DIRECTORS IN 2023
Selama tahun 2023 Direksi telah mengeluarkan berbagai keputusan During the year 2023, the Board of Directors issued various decisions
baik di bidang operasional, keuangan, maupun beberapa penunjang in the fields of operation, finance, as well as several business supports
usaha melalui perangkat kebijakan berupa Keputusan Direksi, through the policy tools in the forms of Decrees of the Board of
Peraturan Direksi, Surat Edaran, dan Instruksi Direksi. Directors, Regulations of the Board of Directors, Circular Letters and
Instructions of the Board of Directors.
Surat Keputusan Direksi
Decrees/Decision Letters of the Board of Directors
Nomor Surat Tanggal Perihal
No.
Letter Number Date Subject
1 001/EN/EDR/000D/2023 14 April 2023 “Arahan Direktur Utama” terkait aspek HSSE selama libur Idul Fitri 1444 H
April 14, 2023
2 002/EN/EDR/000D/2023 5 Desember 2023 Instruksi Direktur Utama untuk meningkatkan kewaspadaan HSSE di penghujung tahun
December 5, 2023 2023
3 023/EN/EDR/005D/2023 5 Desember 2023 Penghentian pemberian bantuan fasilitas paket data/internet PT Elnusa Tbk
December 5, 2023
4 006/EN/EDR/005D/2023 17 Maret 2023 Surat edaran netralitas dan larangan penggunaan sumber daya perusahaan dalam
March 17, 2023 kegiatan politik praktis pemilihan Presiden/Wakil Presiden, kepala daerah dan/atau
legislatif
5 008/EN/EDR/000D/2023 24 Maret 2023 Surat edaran tentang kepatutan pekerja dalam interaksi sosial
March 24, 2023
6 010/EN/EDR/000D/2023 2 Mei 2023 Surat edaran optimalisasi perjalanan dinas
May 2, 2023
7 011/EN/EDR/005D/2023 8 Mei 2023 Surat edaran optimalisasi perjalanan dinas
May 2, 2023
8 020/EN/EDR/000D/2023 9 November 2023 Surat edaran tindak lanjut bersama optimalisasi perjalanan dinas
November 9, 2023
9 021/EN/EDR/005D/2023 9 November 2023 Surat edaran keterlibatan Direksi, Dewan Komisaris, Dewan Pengawas, Organ
November 9, 2023 Pendukung , dan pekerja Elnusa Group pada penyelenggaraan pemilihan umum,
pemilihan kepala daerah, dan/atau sebagai pengurus partai politik atau pejabat kepala
daerah dan wakil kepala daerah
10 004/EN/EDR/001D/2023 12 Mei 2023 Surat emergency kondisi project EPC SPL Balongan & pengajuan permintaan bayar/
May 12, 2023 panjar kerja
11 001/EN/EDR/003D/2023 15 Mei 2023 Monitoring pelaksanaan sinergi Pertamina Grup tahun 2023
May 15, 2023
12 001/EN/EDR/000D/2023 26 Juli 2023 Kebijakan pengelolaan aset tahun 2023
July 26, 2023
13 024/EN/EDR/005D/2023 5 Desember 2023 Kebijakan pengadaan barang dan jasa, serta ketentuan khusus untuk pengadaan
December 5, 2023 proyek jasa Operation & Maintenance (O&M) yang mensyaratkan SLA pemenuhan
pekerjaan di bawah 30 hari kalender dari perintah kerja klien hingga delivery barang/
jasa
14 001/EN/EDR/005D/2023 19 Januari 2023 Surat edaran cuti bersama tahun baru Imlek Januari 2023
January 19, 2023
15 002/EN/EDR/005D/2023 30 Januari 2023 Pelaksanaan pekerjaan bagi pekerja dl lingkungan PT Elnusa Tbk & Group selama
January 30, 2023 pemberhentian pemberlakuan pembatasan kegiatan masyarakat (PPKM)
16 004/EN/EDR/005D/2023 15 Maret 2023 SE cuti bersama tahun 2023 di lingkungan PT Elnusa Tbk & Group
March 15 , 2023
17 007/EN/EDR/005D/2023 17 Maret 2023 SE perubahan waktu kerja selama bulan Ramadan, libur, dan cuti bersama Idul Fitri
March 17, 2023 1444 H tahun 2023
18 009/EN/EDR/005D/2023 29 Maret 2023 Surat edaran cuti bersama tahun 2023 di lingkungan PT Elnusa Tbk & Group (hari raya
March 29, 2023 Idul Fitri 1444 H tahun 2023
19 015/EN/EDR/005D/2023 22 Mei 2023 Surat edaran cuti bersama tahun 2023 di lingkungan PT Elnusa Tbk & Group (hari raya
May 22, 2023 Waisak)
20 016/EN/EDR/005D/2023 20 Juni 2023 Surat edaran cuti bersama tahun 2023 di lingkungan PT Elnusa Tbk & Group (hari raya
June 20, 2023 Idul Adha)
21 018/EN/EDR/005D/2023 2 September 2023 Surat edaran pengaturan mekanisme pola kerja khusus untuk mendukung kegiatan
September 2, 2023 konferensi tingkat tinggi Association of South East Asian Nation (KTT ASEAN) tanggal
4–7 September 2023 di lokasi kerja terdampak lingkungan PT Elnusa Tbk & Group
22 022/EN/EDR/005D/2023 29 November 2023 Surat edaran cuti bersama hari raya Natal tahun 2023
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Tata Kelola Perusahaan
Corporate Governance
Nomor Surat Tanggal Perihal
No.
Letter Number Date Subject
23 011/EN/KPTS/005D/2023 17 Februari 2023 Surat keputusan tentang penyesuaian upah minimum (UMP) bagi tenaga kerja direct
tahun 2023
24 012/EN/KPTS/005D/2023 17 Februari 2023 Surat keputusan tentang penyesuaian upah minumum (UMP) bagi tenaga kerja
outsourcing tahun 2023
25 041/EN/KPTS/005D/2023 05 April 2023 Surat keputusan tentang tunjangan hari raya keagamaan tahun 2023 bagi pekerja
direct di lingkungan PT Elnusa Tbk & Anak Perusahaan
26 049/EN/KPTS/000D/2023 25 April 2023 Surat keputusan tentang panjar insentif kedua atas kinerja tahun 2022 bagi pekerja di
lingkungan PT Elnusa Tbk & Anak Perusahaan
27 065/EN/KPTS/005D/2023 16 Mei 2023 Surat keputusan tentang addendum SK No. 015/EN/KPTS/005D/2019 tentang
Ketentuan Remunerasi dan Fasilitas Pengurus Perseroan pada anak perusahaan
PT Elnusa Tbk
28 078/EN/KPTS/000D/2023 30 Mei 2023 Surat keputusan tentang panjar insentif tahap ketiga atas kinerja tahun 2022 bagi
pekerja di lingkungan PT Elnusa Tbk & Anak Perusahaan
29 084/EN/KPTS/005D/2023 05 Juni 2023 Pemberian souvenir purna jabatan bagi pengurus Perseroan dan pekerja di PT Elnusa
Tbk & Anak Perusahaan
30 115/EN/KPTS/000D/2023 21 Juli 2023 Insentif final atas kinerja tahun 2022 dan bonus tahun buku 2022 PT Elnusa Tbk &
Anak Perusahaan serta insentif final atas kinerja tahun 2022 pekerja OS & KSO BP
tangguh
31 173/EN/KPTS/000D/2023 25 September 2023 Kenaikan upah tahun 2023 PT Elnusa Tbk & Anak Perusahaan
32 176/EN/KPTS/000D/2023 05 Oktober 2023 SK addendum Sk No. 115/EN/KPTS/000D/2023 tentang insentif final dan bonus atas
kinerja tahun 2022 PT Elnusa Tbk
33 231/EN/KPTS/000D/2023 11 Desember 2023 Surat keputusan panjar insentif atas kinerja tahun 2023 di lingkungan PT Elnusa Tbk &
Anak Perusahaan
34 233/EN/KPTS/005D/2023 11 Desember 2023 Surat keputusan ketentuan panjar insentif atas kinerja tahun 2023 di lingkungan PT
Elnusa Tbk & Anak Perusahaan
35 234/EN/KPTS/005D/2023 18 Desember 2023 Surat keputusan tentang penyesuaian upah minimum (UMP) tahun 2024 bagi pekerja
direct di lingkungan PT Elnusa Tbk & Anak Perusahaan
36 235/EN/KPTS/005D/2023 18 Desember 2023 Surat keputusan tentang penyesuaian upah minimum (UMO) tahun 2024 bagi pekerja
outsourcing di lingkungan PT Elnusa Tbk & Anak Perusahaan
37 003/EN/KPTS/005D/2023 16 Januari 2023 Surat keputusan pembentukan tim task force program penyehatan pengelolaan
keuangan di PT Elnusa Fabrikasi Konstruksi (EFK)
38 001/EN/PRT/000D/2023 31 Januari 2023 Surat perintah agent of change (AOC) tata nilai akhlak di lingkungan PT Elnusa Tbk &
Anak Perusahaan
39 001/EN/KPTS/000D/2023 06 Maret 2023 Tim adhoc Contractor Safety Management System (CSMS)
40 032/EN/KPTS/005D/2023 13 Maret 2023 SK pembentukan dan penunjukan pengurus Badan Dakwah Islam (BDI) PT Elnusa Tbk
& Group periode 2023–2025
41 040/EN/KPTS/005D/2023 03 April 2023 SK penetapan tim monitoring kegiatan CIP dan verifikasi keuangan CIP di lingkungan
PT Elnusa Tbk & Group
42 043/EN/KPTS/000D/2023 14 April 2023 Surat Keputusan penetapan tim Cost Optimization untuk pencapaian target laba RKAP
tahun 2023 PT Elnusa Tbk
43 057/EN/KPTS/005D/2023 08 Mei 2023 Surat Keputusan pembentukan dan penunjukan tim Task Force Tanggung Jawab Sosial
Lingkungan (TJSL) di area operasional PT Elnusa Tbk & Group periode 2023–2025
44 001/EN/KPTS/005D/2023 30 Mei 2023 Surat Keputusan VAM 2023
45 114/EN/KPTS/005D/2023 17 Juli 2023 Susunan Manajemen Upstream Services Agustus 2023
46 001/EN/KPTS/005D/2023 21 Juli 2023 Tim Task Force review dan pemutakhiran dokumen sistem manajemen Elnusa 2023
47 116/EN/KPTS/005D/2023 21 Juli 2023 Tim Task Force review dan pemutakhiran dokumen sistem manajemen Elnusa 2023
48 001/EN/KPTS/000D/2023 04 September 2023 Tim Task Force pengadaan aset tanah untuk PT Sigma Cipta Utama
49 152/EN/KPTS/005D/2023 12 September 2023 Tim Task Force review dan pemutakhiran dokumen sistem manajemen anak
perusahaan Elnusa 2023
50 177/EN/KPTS/005D/2023 05 Oktober 2023 Surat Keputusan susunan panitia forum presentasi Continuous Improvement Program
(CIP) PT Elnusa & Group 2023
51 184/EN/KPTS/005D/2023 03 November 2023 SK tim Task Force review dan perumusan revitalisasi area operasi di Kalimantan Timur
52 188/EN/KPTS/005D/2023 20 November 2023 SK pembentukan tim kepanitiaan Elnusa Contractors HSSE Meeting (Encore) PT Elnusa
Tbk tahun 2023
53 221/EN/KPTS/005D/2023 04 Desember 2023 SK pembentukan tim panitia tender untuk pengadaan jasa penyediaan tenaga kerja
penunjang tahun 2024
54 237/EN/KPTS/005D/2023 21 Desember 2023 SK pembentukan tim kepanitiaan Elnusa Contractors Rookie Stars-Controller Academy
PT Elnusa Tbk tahun 2023
55 004/EN/KPTS/005D/2023 22 Desember 2023 Pembentukan tim panitia tender untuk pengadaan jasa facility management services
tahun 2024
276 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
Nomor Surat Tanggal Perihal
No.
Letter Number Date Subject
56 006/EN/KPTS/000D/2023 27 Januari 2023 Penunjukan Komisaris PT Elnusa fabrikasi konstruksi
57 137/EN/KPTS/000D/2023 03 Agustus 2023 Surat Keputusan penunjukan Direktur Keuangan dan Administrasi PT Elnusa Petrofin
atas nama sdr. Yogi Firdaus-11200912
58 136/EN/KPTS/000D/2023 03 Agustus 2023 Pemberhentian Direktur Keuangan dan Administrasi PT Elnusa Petrofin dan
penunjukan VP Finance & Treasury PT Elnusa Tbk
59 175/EN/KPTS/000D/2023 02 Oktober 2023 Surat Keputusan ketentuan pengelolaan Project Expert (PE), Project Staff (PS), Pekerja
Dalam Pembinaan (PDP), dan Pekerja Dalam Kondisi Khusus (PDKK) PT Elnusa Tbk
60 004/EN/PRT/000D/2023 01 November 2023 Surat Perintah penugasan Head Operation EIR, Direksi Anak Perusahaan, dan BOD-1
PT Elnusa Tbk
61 187/EN/KPTS/005D/2023 13 November 2023 Ketentuan pengelolaan Project Expert (PE), Project Staff (PS), Pekerja Dalam
Pembinaan (PDP), dan Pekerja Dalam Kondisi Khusus (PDKK) PT Elnusa Tbk dan Anak
Perusahaan
62 001/EN/KPTS/001D/2023 01 Juni 2023 Surat minat kerja sama penyewan crane 75t operasional PHE NSO
63 139/EN/KPTS/005D/2023 12 Agustus 2023 Employee Excellence Award PT Elnusa Tbk periode 2023
64 145/EN/KPTS/005D/2023 16 Agustus 2023 Penyesuaian level jabatan fungsional
65 010/EN/KPTS/005D/2023 01 Maret 2023 Struktur dan susunan organisasi Division of Upstream Services
66 072/EN/KPTS/005D/2023 25 Mei 2023 Struktur organisasi Supply Chain Management
67 236/EN/KPTS/005D/2023 21 Desember 2023 SK struktur organisasi Internal Audit
68 048/EN/KPTS/005D/2023 18 April 2023 Surat Keputusan perubahan waktu kerja di lingkungan PT Elnusa Tbk & Group
Penilaian Direksi terhadap Kinerja Komite yang Assessment of the Board of Directors on the
Mendukung Pelaksanaan Tugas Direksi Tahun 2023 Performance of Committees that Support the
Implementation of Duties of the Board of Directors
in the Year 2023
Pada tahun 2023 Perseroan tidak memiliki komite di bawah Direksi In 2023, the Company does not retain committees under the Board
yang mendukung pelaksanaan tugas Direksi. of Directors that support the implementation of duties of the Board
of Directors.
Transparansi Informasi Dewan Komisaris dan
Direksi
Information Transparency of the Board of Commissioners and the Board of
Directors
HUBUNGAN DEWAN KOMISARIS DAN DIREKSI RELATIONSHIP BETWEEN THE BOARD OF
COMMISSIONERS AND THE BOARD DIRECTORS
Dewan Komisaris dan Direksi memiliki hubungan dalam pelaksanaan The Board of Commissioners and the Board of Directors retain
tugas dan tanggung jawabnya sebagaimana diamanahkan dalam a relationship in carrying out their duties and responsibilities as
Anggaran Dasar Perseroan maupun Pedoman Kerja/Board Manual mandated in the Company’s Articles of Association as well as in
Dewan Komisaris dan Direksi serta peraturan perundang-undangan the Board Manual of the Board of Commissioners and the Board of
yang berlaku. Hubungan Dewan Komisaris dengan Direksi dapat Directors as well as applicable laws and regulations. The relationship
mencakup tetapi tidak terbatas pada hal-hal antara lain sebagai of the Board of Commissioners with the Board of Directors consists
berikut: but not limited to matters, among others, as follows:
1. Dewan Komisaris menyetujui secara tertulis usulan Direksi 1. The Board of Commissioners approves in writing of
mengenai RJPP, RKAP, pengangkatan dan pemberhentian Chief recommendations by the Board of Directors on RJPP, RKAP,
Audit Executive dan Sekretaris Perusahaan serta hal-hal lain Appointment and Dismissal of Chief Audit Executive and Corporate
sebagaimana tercantum dalam Anggaran Dasar Perseroan dan Secretary as well as on other matters as stated in the Company’s
peraturan perundang-undangan yang berlaku; Articles of Association and prevailing laws and regulations;
2. Direksi wajib menyampaikan laporan berkala kepada Dewan 2. The Board of Directors is obligated to periodically report to the
Komisaris sebagai fungsi pengawasan Dewan Komisaris terhadap Board of Commissioners as the supervisory function of the Board
2023 Annual Report PT ELNUSA Tbk 277
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Tata Kelola Perusahaan
Corporate Governance
kebijakan pengurusan Perseroan serta bersama-sama dengan of Commissioners on the Company’s management policies as well
Direksi menyampaikan Laporan tahunan kepada RUPS; as jointly with the Board of Directors in submitting the Annual
Report to the GMS;
3. Dewan Komisaris wajib mengadakan rapat bersama Direksi 3. The Board of Commissioners is obligated to hold joint meetings
dalam rangka mengikuti perkembangan kegiatan Perseroan, with the Board of Directors in the context of following
memberikan pendapat, saran dan nasihat kepada Direksi dalam developments of the Company’s activities, provide opinions,
melakukan pengurusan Perseroan; suggestions and advices to the Board of Directors in managing
the Company.
4. Dewan Komisaris bersama dengan Direksi melakukan kajian visi 4. The Board of Commissioners jointly with the Board of Directors
dan misi Perusahaan; conduct a review of the Company’ vision and mission;
5. Apabila diperlukan, Dewan Komisaris dibantu Direksi dalam 5. If required, the Board of Commissioners is assisted by the Board
proses penunjukan calon auditor eksternal sesuai dengan of Directors in the process of appointing a prospective external
ketentuan pengadaan barang & jasa, dan penunjukan penilai auditor in accordance with provisions on the procurement of
(assessor) independen dalam proses asesmen penerapan GCG di goods & services, and the appointment of an independent
Perseroan; assessor for the assessment process of GCG implementation in
the Company;
6. Dewan Komisaris berhak memperoleh akses atas informasi 6. The Board of Commissioners has the right to obtain access
Perseroan secara tepat waktu, terukur, dan lengkap; to Company information on timely manner, measurable and
complete;
7. Dengan pemberitahuan terlebih dahulu sebelumnya, Dewan 7. With prior notice, the Board of Commissioners may attend
Komisaris dapat menghadiri rapat Direksi dan memberikan meetings of the Board of Directors and provide views on matters
pandangan-pandangan terhadap hal-hal yang dibicarakan; discussed;
8. Hal-hal lainnya sebagaimana tercantum dalam Pedoman Kerja/ 8. Other matters as stated in the Board Manual of the Board
Board Manual Dewan Komisaris dan Direksi serta Anggaran Dasar Commissioners and the Board of Directors as well as in the
Perseroan dan peraturan perundang-undangan yang berlaku. Company’s Articles of Association and prevailing laws and
regulations.
Tugas dan tanggung jawab yang terkait hubungan Dewan Komisaris Duties and responsibilities related to this relationship of the Board
dan Direksi tersebut telah dilaksanakan oleh Perseroan secara efektif of Commissioners with the Board of Directors are carried out by
dan sesuai Anggaran Dasar, Pedoman Kerja/Board Manual Dewan the Company effectively and in accordance with the Articles of
Komisaris dan Direksi. Association, the Board Manual of the Board of Commissioners and
the Board of Directors.
Hubungan Afiliasi Dewan Komisaris, Direksi,
dan/atau Pemegang Saham Pengendali
Affiliate Relationship between the Board of Commissioners, the Board of
Directors, and/or Controlling Shareholder
PEMEGANG SAHAM UTAMA, PEMEGANG MAJOR SHAREHOLDERS, CONTROLLING
SAHAM PENGENDALI, HINGGA NAMA PEMILIK SHAREHOLDERS, TO THE NAME OF ULTIMATE
AKHIR OWNER
Pemegang Saham Utama/Pengendali Perseroan adalah PT Pertamina The Major/Controlling Shareholder of the Company is PT Pertamina
Hulu Energi dengan kepemilikan sebesar 51,10%. PT Pertamina Hulu Hulu Energi with ownership of 51.10%. PT Pertamina Hulu Energi
Energi (PHE) merupakan anak perusahaan PT Pertamina (Persero) (PHE) is subsidiary of PT Pertamina (Persero) that manages the
yang mengelola portofolio blok-blok migas di dalam dan luar negeri, portfolio of oil and gas blocks domestically and overseas, and engages
serta bergerak di kegiatan usaha hilir migas dan services. Sementara in downstream oil and gas business activities and services. Meanwhile
PT Pertamina (Persero) adalah perusahaan energi nasional yang 100% PT Pertamina (Persero) is a national energy company of which 100% of
kepemilikan sahamnya dimiliki oleh Pemerintah Republik Indonesia, its shares is owned by the Government of the Republic of Indonesia,
melalui Kementerian Negara Badan Usaha Milik Negara (BUMN) through the Ministry of State-Owned Enterprises (BUMN) as the
selaku Kuasa Pemegang Saham. Dengan demikian, entitas induk Shareholder Authority. Thus, the highest parent entity, or ultimate
tertinggi, atau ultimate parent entity Perseroan adalah Pemerintah parent entity of the Company is the Government of the Republic of
Republik Indonesia. Indonesia.
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Tata Kelola Perusahaan
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PENGUNGKAPAN HUBUNGAN AFILIASI ANTARA DISCLOSURE OF AFFILIATE RELATIONSHIP
DIREKSI, DEWAN KOMISARIS, DAN PEMEGANG BETWEEN THE BOARD OF DIRECTORS, THE
SAHAM UTAMA/PENGENDALI BOARD OF COMMISSIONERS, AND MAJOR /
CONTROLLING SHAREHOLDERS
Pemegang Saham Pengendali, Dewan Komisaris dan Direksi saling The Controlling Shareholders, the Board of Commissioners and the
menghormati pelaksanaan tugas, tanggung jawab, dan wewenang Board of Directors mutually respect each other’s implementation of
masing-masing sesuai peraturan perundang-undangan dan Anggaran duties, responsibilities and authorities in accordance with the laws and
Dasar. Dewan Komisaris dan Direksi Perseroan memiliki pedoman dan regulations and the Articles of Association. The Board of Commissioners
tata tertib kerja yang mencantumkan antara lain tanggung jawab, and the Board of Directors of the Company retain guidelines and work
kewajiban, wewenang, dan hak masing-masing. procedures that state, among others, responsibilities, obligations
authorities and rights of each respective party.
Setiap anggota Dewan Komisaris dan Direksi yang baru menjabat Each newly appointed member of the Board of Commissioners and
juga diwajibkan untuk membuat surat pernyataan terkait dengan the Board of Director is also obligated to make a statement letter
pemenuhan persyaratan yang wajib dipenuhi oleh setiap anggota related to the fulfilment of requirements that must be met by each
Dewan Komisaris dan Direksi, di antaranya adalah menyatakan status member of the Board of Commissioners and the Board of Directors,
hubungan afiliasi, dan hubungan kepengurusan di perusahaan lain. among others, to state the status of affiliate relationship and
Hal ini untuk memastikan tidak adanya rangkap jabatan yang dapat management relationship in other companies. This is to ensure there
menimbulkan benturan kepentingan secara langsung atau tidak is no concurrent position that may cause direct or indirect conflict of
langsung dengan Perseroan atau yang bertentangan dengan ketentuan interest with the Company or that may be in conflict with applicable
peraturan perundang-undangan yang berlaku dan Anggaran Dasar regulatory provisions and the Articles of Association of the Company.
Perseroan.
Hubungan Keluarga dengan Hubungan Keuangan dengan
Family Relationship with Financial Relationship with
Pemegang Pemegang
Nama Saham Utama/ Saham Utama/
Dewan Dewan
Name Direksi Pengendali Direksi Pengendali
Komisaris Komisaris
Board of Perseroan Board of Perseroan
Board of Board of
Directors Company Major/ Directors Company Major/
Commissioners Commissioners
Controlling Controlling
Shareholder Shareholder
Dewan Komisaris | Board of Commissioners
Lusiaga Levi Susila x x x x x x
Hernawan Bekti Sasongko* x x x x x x
Wakhid Hasyim x x x x x x
Nur Endro Buwono** x x x x x x
Denie S. Tampubolon** x x x x x x
Direksi | Board of Directors
John Hisar Simamora* x x x x x x
Bachtiar Soeria Atmadja x x x x x x
Tenny Elfrida*** x x x x x x
Charles Harianto Lumbantobing* x x x x x x
Ratih Esti Prihatini* x x x x x x
Hera Handayani x x x x x x
Endro Hartanto** x x x x x x
Stanley Iriawan **
x x x x x x
Arief Prasetyo Handoyo** x x x x x x
√ = ada | x = tidak ada
Keterangan:
*
Menjabat hingga 17 Januari 2024
**
Mulai menjabat sejak 17 Januari 2024
***
Menjabat hingga 6 Juni 2023
√ = yes | x = no
Description:
*
Served in office until January 17, 2024
**
Started serving in office since January 17, 2024
***
Served in office until June 6, 2023
2023 Annual Report PT ELNUSA Tbk 279
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Tata Kelola Perusahaan
Corporate Governance
Rapat Dewan Komisaris dan Direksi
Meetings of the Board of Commissioners and the Board of Directors
MEKANISME RAPAT DEWAN KOMISARIS DAN MECHANISM OF MEETINGS OF THE BOARD OF
RAPAT DEWAN KOMISARIS BERSAMA DIREKSI COMMISSIONERS AND JOINT MEETINGS OF THE
BOARD OF COMMISSIONERS WITH THE BOARD
OF DIRECTORS
Pelaksanaan rapat Dewan Komisaris mengacu pada Anggaran Implementation of meetings of the Board of Commissioners refers
Dasar Perseroan dan Peraturan Otoritas Jasa Keuangan No. 33/ to the Company’s Articles of Association and Financial Services
POJK.04/2014 tanggal 8 Desember 2014 mengenai Direksi dan Dewan Authority Regulation No. 33/POJK.04/2014 dated 8 December 2014
Komisaris Emiten atau Perusahaan Publik. Dalam peraturan tersebut regarding the Board of Directors and the Board of Commissioners of
disebutkan bahwa Dewan Komisaris wajib mengadakan Rapat paling Issuers or Public Companies. The regulation states that the Board of
kurang 1 (satu) kali dalam 2 (dua) bulan dan mengadakan rapat Commissioners is obligated to hold at least 1 (one) Meeting in 2 (two)
bersama Direksi secara berkala paling kurang 1 (satu) kali dalam 4 months and Joint Meeting with the Board of Directors periodically
(empat) bulan. Selain itu, Dewan Komisaris dapat mengadakan rapat at least 1 (one) time in 4 (four) months. In addition, the Board of
sewaktu-waktu atas permintaan 1 (satu) atau beberapa anggota Commissioners may hold a meeting at any time upon request of 1
Dewan Komisaris atau Direksi, dengan menyebutkan hal-hal yang (one) or several members of the Board of Commissioners or the Board
akan dibicarakan. of Directors by stating the matters to be discussed.
Dewan Komisaris dapat juga mengambil keputusan yang sah tanpa The Board of Commissioners may also make legitimate decisions
mengadakan Rapat Dewan Komisaris dengan ketentuan semua without the Board of Commissioners’ Meeting subject to term that all
anggota Dewan Komisaris telah diberitahu secara tertulis dan semua members of the Board of Commissioners are informed in writing and
anggota Dewan Komisaris memberikan persetujuan mengenai usul all members of the Board of Commissioners extend their approval on
yang diajukan secara tertulis serta menandatangani persetujuan the recommendations proposed in writing as well as their signatures
tersebut. on the concerned approval.
Rapat Dewan Komisaris terdiri atas: Meeting of the Board of Commissioners consists of the following:
1. Rapat Dewan Komisaris yang terdiri dari Rapat Internal Dewan 1. Board of Commissioners Meeting that entails Internal Meeting of
Komisaris. the Board of Commissioners.
2. Rapat Dewan Komisaris dengan mengundang Direktur terkait dan 2. Board of Commissioners Meeting that invites related Director and
manajemen. the management.
3. Rapat Dewan Komisaris bersama Direksi yaitu Rapat Dewan 3. Board of Commissioners Meeting together with the Board
Komisaris bersama Direksi yang dihadiri Corporate Secretary dan of Directors, namely Joint Meeting between the Board of
Sekretaris Dewan Komisaris. Commissioners and the Board of Directors attended by
the Corporate Secretary and the Secretary to the Board of
Commissioners.
RAPAT DEWAN KOMISARIS MEETING OF THE BOARD OF COMMISSIONERS
Kebijakan Rapat Meeting Policy
Sesuai Anggaran Dasar Perseroan, rapat Dewan Komisaris diadakan In accordance with the Company’s Articles of Association, the
sekurang-kurangnya sekali setiap 2 (dua) bulan. Pemanggilan rapat meeting of the Board of Commissioners is held at least once every 2
dilakukan oleh Komisaris Utama dan disampaikan paling lambat 5 (two) months. Invitation to the meeting is carried out by the President
(lima) hari sebelum rapat diadakan, dengan tidak memperhitungkan Commissioners and delivered at the latest 5 (five) days prior to the
tanggal pemanggilan dan tanggal rapat, atau dalam waktu yang lebih meeting, without taking into account the date of the invitation and
singkat jika dalam keadaan mendesak. Rapat Dewan Komisaris adalah the date of the meeting, or within a shorter time if there is urgency.
sah dan berhak mengambil keputusan yang mengikat apabila dihadiri Meetings of the Board of Commissioners are legitimate and entitled
atau diwakili oleh paling kurang 2/3 (dua per tiga) dari jumlah anggota to make binding decisions if attended or represented by at least
Dewan Komisaris. 2/3 (two-thirds) of the total number of members of the Board of
Commissioners.
Bahan rapat disampaikan kepada peserta rapat paling lambat 5 (lima) Meeting materials are delivered to the meeting participants at the
hari sebelum rapat diselenggarakan. Jika rapat yang diselenggarakan latest by 5 (five) days prior to the meeting. If the meeting is held
di luar jadwal yang telah disusun, bahan rapat disampaikan kepada outside of the scheduled time, meeting materials are to be delivered
peserta rapat paling lambat sebelum rapat diselenggarakan. to meeting participants at the latest right before the meeting begins.
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Tata Kelola Perusahaan
Corporate Governance
Rapat Internal Dewan Komisaris dipimpin oleh Komisaris Utama, Internal meeting of the Board of Commissioners is chaired by the
dalam hal Komisaris Utama tidak dapat hadir atau berhalangan, rapat President Commissioner, in the event the President Commissioner
Dewan Komisaris dipimpin oleh seorang anggota Dewan Komisaris is unable to attend or is absent, the meeting of the Board of
lainnya yang ditunjuk oleh Komisaris Utama. Dalam hal Komisaris Commissioners is chaired by another member of the Board of
Utama tidak melakukan penunjukan, maka anggota Dewan Komisaris Commissioners appointed by the President Commissioner. In the
yang paling lama menjabat sebagai anggota Dewan Komisaris event the President Commissioner does not make the appointment,
bertindak sebagai pimpinan Rapat Dewan Komisaris. Dalam hal then the member of the Board of Commissioners who has served the
anggota Dewan Komisaris yang paling lama menjabat lebih dari satu longest as member of the Board of Commissioners acts as chairman
orang, maka yang memimpin rapat adalah anggota Dewan Komisaris of the Meeting of the Board of Commissioners. In the event there are
yang tertua dalam usia. more than one members of the Board of Commissioners who have
served the longest, then the meeting shall be chaired by the oldest
member of the Board of Commissioners.
Realisasi Rapat Meeting Realization
Pada tahun 2023, Rapat Internal Dewan Komisaris 2023 dipimpin oleh In the year 2023, Internal Meetings of the Board of Commissioners of
Komisaris Utama. Rapat Dewan Komisaris 2023 telah diagendakan 2023 were chaired by the President Commissioner. Meetings of the
sebelum tahun berjalan yang dituangkan di dalam program kerja Board of Commissioners in 2023 were scheduled prior to the current
Dewan Komisaris. Selama tahun 2023, Rapat Internal Dewan year as stated in the work program of the Board of Commissioners.
Komisaris telah dilakukan sebanyak 22 (dua puluh dua) kali. During the year 2023, 22 (twenty-two) Internal Meetings of the Board
of Commissioners were held.
Frekuensi dan Kehadiran Rapat Dewan Komisaris
Frequency and Attendance of the Board of Commissioners Meeting
Rapat Internal Dewan Komisaris Rapat Gabungan dengan Direksi
Kehadiran di RUPS
Internal Meeting of the Board of Joint Meeting with the Board of
Attendance at the GMS
Commissioners Directors
Nama Jabatan
Name Position Jumlah Jumlah Jumlah Jumlah Jumlah Jumlah
Rapat Kehadiran Rapat Kehadiran Rapat Kehadiran
% % %
Number of Number of Number of Number of Number of Number of
Meeting Attendance Meeting Attendance Meeting Attendance
Agus Prabowo* Komisaris Utama 22 22 100 16 16 100 1 1 100
President Commissioner
Lusiaga Levi Susila Komisaris Independen 22 21 95 16 16 100 1 1 100
Independent
Commissioner
Hernawan Bekti Komisaris Independen 22 21 95 16 14 88 1 1 100
Sasongko* Independent
Commissioner
Wakhid Hasyim Komisaris 22 20 91 16 16 100 1 1 100
Commissioner
Nur Endro Buwono** Komisaris Utama 1 1 100 1 1 100 1 1 100
President Commissioner
Denie S. Komisaris Independen 1 1 100 1 1 100 1 1 100
Tampubolon** Independent
Commissioner
Keterangan:
*
Menjabat hingga 17 Januari 2024
**
Menjabat mulai 17 Januari 2024
Description:
*
Served in office until January 17, 2024
**
Serves in office starting January 17, 2024
Agenda Rapat Dewan Komisaris
Agenda of the Board of Commissioners Meetings
No. Agenda Rapat Meeting Agenda
1 Laporan kinerja bulanan dan progress laporan audit tahunan 31 Monthly performance report and progress of annual audit report as of
Desember 2022. December 31, 2022.
2 Komite di bawah Dewan Komisaris dan hasil penilaian kinerja. Committees under the Board of Commissioners and results of
performance assessment.
3 Komite di bawah Dewan Komisaris dan hasil penilaian kinerja dan Committees under the Board of Commissioners and results of
progress laporan audit tahunan 31 Desember 2022. performance assessment and annual audit report progress as of
December 31, 2022.
4 Laporan kinerja bulanan, progress laporan audit tahunan 31 Desember Monthly performance report, progress of the annual audit report as of
2022 dan RUPS Tahunan Tahun Buku 2022. December 31, 2022 and the Annual GMS of Financial Year 2022.
5 Komite di bawah Dewan Komisaris. Committees under the Board of Commissioners.
6 Laporan kinerja bulanan. Monthly performance report.
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Tata Kelola Perusahaan
Corporate Governance
No. Agenda Rapat Meeting Agenda
7 Laporan Komite Nominasi dan Remunerasi. Report of the Nomination and Remuneration Committee.
8 Laporan Komite Audit dan hasil evaluasi auditor eksternal tahun buku Report of the Audit Committee and evaluation results of the external
2022. auditor for financial year 2022.
9 Laporan kinerja bulanan dan RUPS Tahunan Tahun Buku 2022. Report of monthly performance and Annual GMS of Financial Year
2022.
10 Laporan kinerja bulanan dan rencana investasi. Report of monthly performance and investment plan.
11 Rencana investasi. Investment plan.
12 Laporan kinerja bulanan dan rencana investasi. Report of monthly performance and investment plan.
13 Rencana investasi. Investment plan.
14 Laporan kinerja bulanan dan laporan Komite Audit. Report of monthly performance and report of the Audit Committee.
15 Laporan Komite Nominasi dan Remunerasi. Report of the Nomination and Remuneration Committee.
16 Rencana pembiayaan. Financing plan.
17 Laporan kinerja bulanan dan laporan Komite Audit. Report of monthly performance and report of the Audit Committee.
18 Laporan kinerja bulanan. Report of monthly performance.
19 Rencana Kerja dan Anggaran Perusahaan tahun buku 2024 Dewan Company Work Plan and Budget of financial year 2024 of the Board of
Komisaris dan Komite. Commissioners and Committees.
20 Laporan kinerja bulanan, laporan Komite Audit dan laporan Komite Report of monthly performance, report of the Audit Committee and
Pemantau Risiko. report of the Risk Monitoring Committee.
21 Laporan kinerja bulanan, Rencana Kerja dan Anggaran Perusahaan Report of monthly performance, Company Work Plan and Budget of
tahun buku 2024. financial year 2024.
22 Laporan kinerja bulanan dan laporan Komite Audit. Report of monthly performance and report of the Audit Committee
RAPAT DIREKSI MEETING OF THE BOARD OF DIRECTORS
Kebijakan Rapat Meeting Policy
Sesuai dengan ketentuan pada Anggaran Dasar Perseroan dan Board In line with provisions in the Company’s Articles of Association and
Manual, Direksi wajib mengadakan rapat internal paling kurang 1 the Board Manual, the Board of Directors is obligated to hold at least
(satu) kali dalam setiap bulan. Rapat dilakukan untuk membicarakan 1 (one) internal meeting every month. Meetings are held to discuss
mengenai hal-hal strategis atau operasional. Strategis artinya adalah strategic or operational matters. Strategic means matters that are
hal-hal yang diputuskan dengan memerlukan diterbitkannya surat decided by requiring the issuance of a Board of Directors decision
keputusan Direksi atau memo Direksi yang berdampak pada semua letter or Board of Directors memo that impacts all work units. While
unit kerja. Sedangkan operasional, artinya hal-hal yang berkenaan operational means matters involving follow-up actions required for
dengan tindak lanjut yang diperlukan untuk pelaksanaan keputusan the implementation of strategic decisions.
strategis.
Materi rapat disiapkan oleh Sekretaris Perusahaan dan disampaikan Meeting materials are prepared by the Corporate Secretary and
paling lambat lima hari sebelum rapat diselenggarakan. Materi rapat delivered at the latest by five days before the meeting is held. Meeting
disampaikan bersamaan dengan penyampaian undangan rapat. materials are delivered together with the invitation to the meeting. All
Semua keputusan dalam rapat Direksi diambil dengan musyawarah decisions in the Board of Directors meeting are taken by deliberation
untuk mufakat. Apabila tidak tercapai musyawarah mufakat, maka to reach consensus. In the event deliberation for consensus is not
keputusan diambil dengan pemungutan suara berdasarkan suara reached, then decision is taken by voting based on affirmative votes
setuju paling sedikit 1/2 (satu per dua) dari jumlah suara yang at least by 1/2 (one-half) of the total votes issued in the meeting.
dikeluarkan dalam rapat.
Realisasi Rapat Meeting Realization
Sepanjang 1 Januari–31 Desember 2023, Direksi melaksanakan rapat During the period of January 1–December 31, 203, the Board of
sebanyak 54 (lima puluh empat) kali. Berikut disampaikan rekapitulasi Directors held 54 (fifty-four) meetings. Following is recapitulation of
tingkat kehadiran Direksi dalam rapat tersebut. the attendance level of the Board of Directors at these meetings.
282 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
Frekuensi dan Kehadiran Rapat Direksi
Frequency and Attendance of Meetings of the Board of Directors
Rapat Internal Dewan Komisaris Rapat Gabungan dengan Direksi
Kehadiran di RUPS
Internal Meeting of the Board of Joint Meeting with the Board of
Attendance at the GMS
Commissioners Directors
Nama Jabatan
Name Position Jumlah Jumlah Jumlah Jumlah Jumlah Jumlah
Rapat Kehadiran Rapat Kehadiran Rapat Kehadiran
% % %
Number of Number of Number of Number of Number of Number of
Meeting Attendance Meeting Attendance Meeting Attendance
John Hisar Direktur Utama 54 51 94% 16 16 100% 1 1 100%
Simamora* President Director
Bachtiar Soeria Direktur Utama 54 46 85% 16 12 75% 1 1 100%
Atmadja President Director
Tenny Elfrida*** Direktur 26 25 96% 4 4 100% 1 1 100%
Director
Charles Harianto Direktur 54 41 76% 16 12 75% 1 1 100%
Lumbantobing* Director
Ratih Esti Prihatini* Direktur 50 37 74% 15 11 73% 1 1 100%
Director
Hera Handayani Direktur 28 23 82% 9 8 88% – – –
Director
Endro Hartanto** Direktur – – – – – – – – –
Director
Stanley Iriawan** Direktur – – – – – – – – –
Director
Arief Prasetyo Direktur – – – – – – – – –
Handoyo** Director
Keterangan:
*
Menjabat hingga 17 Januari 2024
**
Menjabat mulai 17 Januari 2024
***
Menjabat hingga 6 Juni 2023
Description:
*
Served in office until January 17, 2024
**
Serves in office starting January 17, 2024
***
Served in office until June 6, 2023
Agenda Rapat Direksi
Agenda of the Board of Directors Meetings
No. Agenda Rapat Meeting Agenda
1 1Usulan Perubahan Pergantian Komisaris PT Elnusa Fabrikasi Konstruksi Proposal on Changes to Replacement of Commissioners of PT Elnusa
(EFK) Fabrikasi Konstruksi (EFK)
2 1. Update Kinerja Holding W3 Januari 2023 1. Update on W3 January 2023 Performance of Holding
2. Update Kinerja Desember 2022 Elnusa Holding 2. Update on December 2022 Performance of Elnusa Holding
3 1. Update Kinerja W3 Januari 2023 1. Update on W3 January 2023 Performance
2. Aktual YTD Keuangan Desember 2022 Anak Perusahaan 2. Actual YTD December 2022 Finance of Subsidiaries
3. Strategi Perpanjangan Asuransi Aset ENHO 3. Strategy for Insurance Extension of ENHO Asset
4. Draft Perubahan SAM Untuk Aktivitas Switching Budget 4. Draft of Changes to SAM for Switching Budget Activities
5. HC Matters 5. HC Matters
4 Proposal Penyehatan PT EFK Proposal Penyehatan PT EFK
5 1. Update kinerja W4 Januari 2023 1. Update on W4 January 2023 Performance
2. Prognosa keuangan Ytd Januari 2023 Elnusa Holding 2. Financial Prognosis for YTD January 2023 of Elnusa Holding
6 1. Laporan Hasil Audit PT Elnusa Petrofin 1. Report on Audit Results of PT Elnusa Petrofin
2. Laporan Konsultasi Project di PT Elnusa Trans Samudra 2. Report on Project Consultation in PT Elnusa Trans Samudra
3. Laporan Hasil Audit ENHO 3. Report on Audit Results of ENHO
7 Perkembangan kasus PKPU PT Alpha Dwi Marine Indonesia (ADMI) Development of PKPU Case of PT Alpha Dwi Marine Indonesia (ADMI)
8 1. Update Kinerja Actual Januari dan Prognosa YTD 28 February 2023 1. Update on Actual January Performance and Prognosis of YTD
January 28, 2023
2. Actual Keuangan YTD 31 Januari 2023 2. Actual Finance of YTD January 31, 2023
3. Prognosa Keuangan YTD 28 Februari 2023 Anak Perusahaan 3. Financial Prognosis YTD February 28, 2023 subsidiaries
9 1. Update Kinerja W4 Februari 2023 1. Update on W4 February 2023 Performance
2. Prognosa Keuangan Ytd Februari 2023 Elnusa Holding 2. Financial Prognosis of YTD February 2023 of Elnusa Holding
10 1. HC matters 1. HC matters
2. Proposal pengajuan pembagian dividen 2022 2. Proposal on disbursement of dividends 2022
3. Laporan Konsultasi ETSA dengan Internal Audit 2022 3. Report on ETSA Consultation with Internal Audit 2022
4. Laporan Hasil Audit ENHO 2022 (Bisnis DFS) 4. Report on Audit Results of ENHO 2022 (DFS Business)
11 1. Update Kinerja Operational W1 Maret dan YTD Februari 2023 1. Update on Operational Performance of W1 March and YTD February
2023
2. Actual Keuangan YTD 28 Februari 2023 Anak Perusahaan Elnusa 2. Actual Finance YTD February 28, 2023 of Elnusa Subsidiaries
2023 Annual Report PT ELNUSA Tbk 283
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Tata Kelola Perusahaan
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No. Agenda Rapat Meeting Agenda
12 1. Update Kinerja W2 Maret 2023 1. Update on W2 March 2023 Performance
2. Prognosa Keuangan Ytd Maret 2023 Elnusa Holding 2. Financial Prognosis of YTD March 2023 of Elnusa Holding
13 1. Update Kinerja Operational W3 Maret dan Prognosa YTD Maret 1. Update on W3 March Operational Performance and Prognosis of
2023 YTD March 2023
2. Prognosa Keuangan YTD 31 Maret 2023 Anak Perusahaan 2. Financial Prognosis of YTD March 31, 2023 of Subsidiaries
14 1. Update Bisnis Drumroll 1. Update on Drumroll Business
2. Strategic Intiatives 2023 2. 2023 Strategic Initiatives
3. Batasan Kewenangan BOD/BOC 4. BOD/BOC Authority Limits
15 1. Update Kinerja W4 Maret 2023 1. Update on W4 March 2023 Performance
2. Prognosa Keuangan Ytd Maret 2023 Elnusa Holding 2. Financial Prognosis of YTD March 2023 of Elnusa Holding
16 1. Update Offshore Capabilities 1. Update on Offshore Capabilities
2. HC Matters 2. HC Matters
17 1. Update Kinerja Operational W1 April dan Prognosa YTD Maret 2023 1. Update on W1 April Operational Performance and Prognosis of YTD
March 2023
2. Keuangan YTD 31 Maret 2023 Anak Perusahaan 2. Finance of YTD March 31, 2023 of Subsidiaries
18 1. Update Kinerja W2 April 2023 1. Update on W2 April 2023 Performance
2. Aktual Kinerja Keuangan Ytd Maret 2023 Elnusa Holding 2. Actual Financial Performance of YTD March 2023 of Elnusa Holding
19 1. Update Kinerja Operational PT Elnusa Tbk W3 April 2023 1. Update on W3 April 2023 Operational Performance of
2. Prognosa Significant Prospect/Tender, Critical Issue PT Elnusa Tbk
3. Keuangan YTD 31 Maret 2023 Anak Perusahaan 2. Prognosis of Significant Prospects/Tender, Critical Issues
4. Update Perkembangan Elbike 3. Finance of YTD March 31, 2023 of Subsidiaries
5. Hasil Investigasi Insiden Bitung 4. Update on Elbike Development
6. HC Matters 5. Investigation Results on Bitung Incident
6. HC Matters
20 1. Update Kinerja W1 Mei 2023 1. Update on W1 May 2023 Performance
2. Prognosa Kinerja Ytd April 2023 Elnusa Holding 2. Performance Prognosis of YTD April 2023 of Elnusa Holding
3. Bisnis Penyediaan Surfaktan Chemical EOR Lapangan WK Rokan 3. Procurement of EOR Chemical Surfactants Business for WK Rokan
Oleh EPN Field by EPN
21 1. Update Kinerja Operational W2 Mei dan Actual YTD April 2023 1. Update on W2 May Operational Performance and Actual of YTD
2. Actual Keuangan YTD 30 April 2023 Anak Perusahaan Elnusa April 2023
3. Skema Penyelesaian Proyek Main Oil Line Balongan dengan 2. Actual Finance of YTD 30 April 2023 of Elnusa Subsidiaries
PT Onasis Indonesia oleh VP EPCOM 3. Completion Scheme of Balongan Main Oil Line Project with PT
Onasis Indonesia by VP EPCOM
22 Update Investasi TLPG Kolaka Update on TLPG Kolaka Investment
23 1. Update Kinerja W3 Mei 2023 1. Update on W3 May 2023 Performance
2. Actual Kinerja Keuangan YTD April 2023 Elnusa Holding 2. Actual Financial Performance of YTD April 2023 of Elnusa Holding
24 1. Improvement SCM 1. SCM Improvement
2. Update Realisasi Program ELDP 2. Update of ELDP Program Realization
3. Rencana Perubahan Domain E-mail Elnusa 3. Plans for Change in Elnusa E-mail Domain
25 1. Update Kinerja W4 Mei dan Prognosa YTD Mei 2023 1. Update on W4 May Performance and Prognosis of YTD May 2023
2. Actual Keuangan YTD 31 Mei 2023 Anak Perusahaan 2. Actual Finance of YTD May 31, 2023 of Subsidiaries
26 1. Update Kinerja W5 Mei 2023 1. Update on W5 May 2023 Performance
2. Prognosa Kinerja Keuangan YTD Mei 2023 Elnusa Holding 2. Prognosis of Financial Performance of YTD May 2023 of Elnusa
Holding
27 Update Investasi PT Elnusa Petrofin (EPN) di Kolaka Update on Investment of PT ELusa Petrofin (EPN) in Kolaka
28 1. Update Kinerja W2 Juni 2023 1. Update on W2 June 2023 Performance
2. Tindak lanjut Monitoring Strategic Initiatives dan Strategic Project 2. Follow-Up on Strategic Initiatives and Strategic Investment Project
Investasi dan Monitoring Internal Process Anak Perusahaan Monitoring and Internal Process Monitoring of Subsidiaries
3. Rencana Investasi MT dengan skema All In dan Sewa 3. MT Investment Plan with All-In Scheme and Leasing
4. Rencana Investasi CO Log 4. CO Log Investment Plan
29 Update Kinerja W3 Juni 2023 Elnusa Holding (Fungsi PMGS, SCM, HC) Upate on W3 June 2023 Performance of Elnusa Holding (PMGS, SCM,
HC Functions)
30 1. Update W5 Juni 2023 1. Update on W5 June 2023
2. Tindak lanjut Monitoring Strategic Initiatives dan Strategic Project 2. Follow-Up on Strategic Initiatives and Strategic Investment Project
Investasi, dan Monitoring Internal Process Monitoring and Internal Process Monitoring
31 1. Update Kinerja ENHO W1 Juli 2023 1. Update on W1 July 2023 Performance of ENHO
2. Update Kinerja YTD Juni 2023 2. Update on YTD June 2023 Performance
3. Prognosa YTD Des 2023 ENHO 3. Prognosis of YTD December 2023 of ENHO
32 1. Update Kinerja W2 Juli 2023 1. Update o W2 Jul 2023 Performance
2. Monitoring Strategic Initiatives dan Strategic Project Investasi dan 2. Strategic Initiatives and Strategic Investment Project Monitoring
Monitoring Internal Process Anak Perusahaan and Internal Process Monitoring of Subsidiaries
33 1. Penjadwalan Ulang Pembayaran Deviden EPN Tahun Buku 2022 1. Rescheduling of Dividend Payment of EPN of Financial Year 2022
2. Project Charter: Reaktivasi Elsa Regent 2. Project Charter: Reactivation of Elsa Regent
34 1. Update Kinerja ENHO W3 Juli 2023 1. Update on W3 July 2023 Performance of ENHO
2. Update aktivitas operasi ENHO Project Charter Project Quality Plan 2. Update on Operational Activities of ENHO Project Charter Project
Quality Plan
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Tata Kelola Perusahaan
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No. Agenda Rapat Meeting Agenda
35 1. Kronologis Kerja Sama Operasi PP-Elnusa 1. Chronology of PP-Elnusa Operational Cooperation
2. Pengalihan saham EDK dari EFK (Tindak lanjut catatan project 2. Transfer of Shares of EDK from EFK (Follow-up on Paramount
Paramount) project notes)
36 1. Update Kinerja W2 Agustus 2023 1. Update on W2 August 2023 Performance
2. Monitoring Strategic Initiatives dan Strategic Project Investasi dan 2. Strategic Initiatives and Strategic Investment Project Monitoring
Monitoring Internal Process and Internal Process Monitoring
37 1. Update Kinerja ENHO W2 Agustus 2023 1. Update on W2 August 2023 Performance of ENHO
2. Update Aktivitas Operasi ENHO Kinerja W2 Agustus 2023 2. Update on W2 August 2023 Operational Activities Performance of
ENHO
39 1. Update Kinerja W4 Agustus 2023 1. Update on W4 August 2023 Performance
2. Anak Perusahaan PT Elnusa Tbk W3 Agustus 2023 2. W3 August 2023 of PT Elnusa Tbk Subsidiaries
3. Monitoring Strategic Initiatives dan Strategic Project Investasi dan 3. Strategic Initiatives and Strategic Investment Project Monitoring
Monitoring Internal Process and Internal Process Monitoring
40 1. Update Kinerja ENHO W4 Agustus 2023 1. Update on W4 August 2023 Performance of ENHO
2. Update Monitoring Strategic Issue dan Internal Process HSSE, HC, 2. Update on Monitoring of Strategic Issues and HSSE, HC, and IT
dan IT Internal Process
41 1. Optimalisasi Aset Property 1. Optimization of Property Asset
2. Investasi CT String Upstream 2. Investment on CT String Upstream
3. Investasi General Asset PT SCU 3. Investment on General Assets of PT SCU
42 1. Update Kinerja W1 September 2023 1. Update on W1 September 2023 Performance
2. Update Bisnis Chemical EPN, Update Penyehatan EFK, Update 2. Update on EPN Chemical Business, Update on EFK Rehabilitation,
Proposal Bisnis EFK Kepada EPN, Monitoring Strategic Initiatives Update on EFK Business Proposal to EPN, Strategic Initiatives and
dan Strategic Project dan Monitoring Internal Process Anak Strategic Investment Project Monitoring and Internal Process
Perusahaan Elnusa Monitoring of Elnusa Subsidiaries
43 1. Update Kinerja ENHO W3 September 2023 1. Update on W3 September 2023 Performance of ENHO
2. Update Kinerja HSSE, ARP, Operasi & Keuangan ENHO YTD Agustus 2. Update on YTD August 2023 HSSE, ARP, Operational & Financial
2023 Performance of ENHO
3. Pemaparan Hasil FGD Retreat Midyear 2023. 3. Presentation of FGD Midyear 2023 Retreat Results
4. Update Investasi di GRS 4. Update on Investment in GRS
5. HC Matters 5. HC Matters
44 Kinerja AP PT Elnusa Tbk W4 September 2023 W4 September 2023 AP Performance of PT Elnusa Tbk
1. Laporan HSSE 1. HSSE Report
2. Laporan Kinerja AP Elnusa yaitu SCU/PND dan ETSA 2. Report on AP Performance of Elnusa, namely SCU/PND and ETSA
45 Kinerja ENHO W1 Oktober 2023 W1 October 2023 Performance of ENHO
1. Laporan HSSE 1. HSSE Report
2. Laporan Kinerja ENHO (Fungsi HSSE, Legal, dan Corporate 2. Performance Report of ENHO (HSSE, Legal, and Corporate Secretary
Secretary) Functions)
46 1. Update Kinerja W2 Oktober 2023 1. Update on W2 October 2023 Performance
2. Update Kinerja Keuangan dan Bisnis EPN, Update Penyehatan EFK, 2. Update on Financial Performance and EPN Business, Update on EFK
Update Proposal Bisnis EFK Kepada EPN, Monitoring Strategic, Rehabilitation, Update on EFK Business Proposal to EPN, Strategic
Strategic Initiatives dan Strategic Project dan Monitoring Internal Monitoring, Straegic Initiatives and Strategic Project and Internal
Process Anak Perusahaan Elnusa Process Monitoring of Elnusa Subsidiaries
47 1. Update Kinerja ENHO W3 Oktober 2023 1. Update on W3 October 2023 Performance of ENHO
2. Update Kinerja HSSE, ARP, Operasi, & Keuangan ENHO YTD 2. Update on YTD September 2023 HSSE, ARP, Operational & Financial
September 2023 Performance of ENHO
3. Update Progress Long Unbilled 3. Update on Long Unbilled Progress
48 1. Update Kinerja W4 Oktober 2023 1. Update on W4 October 2023 Performance
2. Monitoring Strategic Project, Internal Process dan Update Kinerja 2. Monitoring of Strategic Project, Internal Process and Update on
Keuangan dan bisnis PT Elnusa Trans Samudera dan PT Sigma Cipta Financial Performance and Business of PT Elnusa Trans Samudera
Utama-PT Patra Nusa data and PT Sigma Cipta Utama-PT Patra Nusa Data
49 1. Rencana Pengembangan Bisnin EPN-Skema Import Gasoil (HSD) 1. Development Plan of EPN Business-Gasoil Import Scheme (HSD)
2. Project Blending B0 & Fame oleh PT Elnusa Petrofin 2. BO & Fame Blending Project by PT Elnusa Petrofin
50 1. Laporan HSSE 1. HSSE Report
2. Laporan Kinerja ENHO (oleh Fungsi PMGS dan EPCOM) 2. Report on ENHO Performance (by PMGS and EPCOM Functions)
3. Laporan terkait progres Struktur Oganisasi Elnusa di Balikpapan 3. Report related to progress of Elnusa Organizational Structure in
Balikpapan
51 1. HSSE Improvement Program 1. HSSE Improvement Program
2. Implikasi Insiden HSSE terhadap KPI 2023 2. Implication of HSSE Incident on 2023 KPI
3. Pra-RKAP 2024 3. Pre-2024 RKAP
4. Investasi Reaktivasi Kapal Dredging 4. Investment on Reactivation of Dredging Ship
5. Investasi General Overhaul EMR 5. Investment on EMR General Overhaul
6. Investasi Hardware untuk PUDC 6. Investment on Hardware for PUDC
52 Rapat Permohonan Persetujuan Dewan Komisaris RKAP 2024 Meeting on Proposal for 2024 RKAP Approval from the Board of
Commissioners
2023 Annual Report PT ELNUSA Tbk 285
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Tata Kelola Perusahaan
Corporate Governance
No. Agenda Rapat Meeting Agenda
53 1. Investasi Docking Special Survey oleh ETSA 1. Investment on Docking Special Survey by ETSA
2. Investasi Pembangunan WH Duri Tahap 1 oleh PMGS 2. Investment on Development of WH Duri Stage 1 by PMGS
3. Investasi General Storage oleh SCU 3. Investment on General Storage by SCU
54 Klaim PT Dewirahmi Jaya Perkasa dalam Project Penyisipan (Segmental Claim of PT Dewirahmi Jaya Perkasa in Insertion Project (Segmental
Partial Replacement) Main Oil Line XAP - MGS Balongan Partial Replacement) of XAP-MGS Balongan Main Oil Line
RAPAT GABUNGAN DEWAN KOMISARIS DAN JOINT MEETINGS OF THE BOARD OF
DIREKSI COMMISSIONERS AND THE BOARD OF
DIRECTORS
Kebijakan Rapat Meeting Policy
Sesuai Anggaran Dasar Perseroan, Rapat Dewan Komisaris bersama In accordance with the Company’s Articles of Association, Joint
Direksi diselenggarakan secara berkala paling kurang 1 (satu) kali Meetings of the Board of Commissioners and the Board of Directors
dalam 4 (empat) bulan, dengan agenda pembahasan di antaranya are held periodically at least 1 (one) time in 4 (four) months, with
membahas progres kinerja Perusahaan, isu-isu strategis Perseroan agenda for discussion including on the Company’s performance
atau corporate action yang perlu diketahui/disetujui oleh Dewan progress, Company strategic issues or corporate actions that need to
Komisaris. be acknowledged/approved by the Board of Commissioners.
Rapat Dewan Komisaris bersama Direksi untuk tahun 2023 telah Joint Meetings of the Board of Commissioners and the Board of
diagendakan sebelum tahun berjalan yang dituangkan di dalam Directors for the year 2023 were scheduled before the current year
program kerja Dewan Komisaris tahun 2023, di mana Rapat Dewan as stated in the Board of Commissioners’ work program of 2023,
Komisaris yang mengundang Direksi akan dilaksanakan 1 (satu) kali whereby meeting with the Board of Directors was to be conducted
dalam sebulan. once a month.
Realisasi Rapat Meeting Realization
Pada tahun 2023, Rapat Dewan Komisaris yang mengundang Direksi In 2023, the Board of Commissioners held 16 (sixteen) meetings with
telah dilakukan sebanyak 16 (enam belas) kali. the Board of Directors.
Frekuensi dan Kehadiran Rapat Dewan Komisaris dan Direksi dalam Rapat Gabungan
Frequency and Attendance of the Board of Commissioners Joint Meetings with the Board of Directors
Jumlah Rapat
Nama Jabatan Kehadiran Persentase
Number of
Name Position Attendance Percentage
Meeting
Agus Prabowo* Komisaris Utama | President Commissioner 16 16 100
Lusiaga Levi Susila Komisaris Independen | Independent Commissioner 16 16 100
Hernawan Bekti Sasongko* Komisaris Independen | Independent Commissioner 14 16 88
Wakhid Hasyim Komisaris | Commissioner 16 16 100
Nur Endro Buwono** Komisaris Utama | President Commissioner 1 1 100
Denie S. Tampubolon** Komisaris Independen | Independent Commissioner 1 1 100
John Hisar Simamora* Direktur Utama | President Director 16 16 100
Bachtiar Soeria Atmadja Direktur Utama | President Director 16 12 75
Tenny Elfrida*** Direktur | Director 4 4 100
Charles Harianto Lumbantobing* Direktur | Director 16 12 75
Ratih Esti Prihatini* Direktur | Director 15 11 73
Hera Handayani**** Direktur | Director 9 8 88
Endro Hartanto** Direktur | Director 1 1 100
Stanley Iriawan** Direktur | Director 1 1 100
Arief Prasetyo Handoyo **
Direktur | Director 1 1 100
Keterangan:
*
Menjabat hingga 17 Januari 2024
**
Menjabat mulai 17 Januari 2024
***
Menjabat hingga 6 Juni 2023
****
Menjabat mulai 6 Juni 2023
Description:
*
Served in office until January 17, 2024
**
Serves in office starting January 17, 2024
***
Served in office until June 6, 2023
****
Served in office until June 6, 2023
286 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
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Agenda Rapat Gabungan Dewan Komisaris Bersama Direksi
Agenda of the Board of Commissioners and the Board of Directors Joint Meetings
No. Agenda Rapat Meeting Agenda
1 Laporan kinerja bulanan Monthly performance report
2 Laporan kinerja bulanan Monthly performance report
3 Laporan kinerja bulanan dan rencana investasi Report on monthly performance and investment plan
4 Hasil evaluasi auditor eksternal tahun buku 2022 Evaluation results of external auditor in financial year 2022
5 Laporan kinerja bulanan Monthly performance report
6 Laporan kinerja bulanan Monthly performance report
7 Laporan auditor internal Internal auditor report
8 Rencana investasi Investment plan
9 Laporan kinerja bulanan Monthly performance report
10 Rencana investasi Investment plan
11 Laporan kinerja bulanan Monthly performance report
12 Laporan kinerja bulanan dan pelaksanaan manajemen risiko Report on monthly performance and risk management implementation
13 Laporan kinerja bulanan Monthly performance report
14 Laporan kinerja bulanan dan pelaksanaan manajemen risiko Report on monthly performance and risk management implementation
15 Laporan kinerja bulanan Monthly performance report
16 Laporan kinerja bulanan Monthly performance report
Rencana Pelaksanaan Rapat Dewan Komisaris dan Implementation Plan of the Board of
Direksi Tahun 2024 Commissioners and the Board of Directors Joint
Meetings in 2024
Dalam Anggaran Dasar Perseroan telah diatur ketentuan mengenai The Company’s Articles of Association stipulate the provision regarding
pelaksanaan Rapat Dewan Komisaris dan Rapat Direksi, yakni bahwa the implementation of Meetings of the Board of Commissioners and
Rapat Dewan Komisaris dilaksanakan minimal sekali setiap 2 (dua) Meetings of the Board of Directors, namely that Meeting of the Board
bulan, Rapat Dewan Komisaris mengundang Direksi dilaksanakan of Commissioners is conducted at least once every 2 (two) months,
minimal sekali setiap 4 (empat) bulan, serta Rapat Direksi dilaksanakan the Board of Commissioners Meeting inviting the Board of Directors
minimal sekali setiap 1 (satu) bulan. is held at least once every 4 (four) months, and the Board of Directors
Meeting is held at least once every 1 (one) month.
Untuk lebih meningkatkan koordinasi dan pengambilan keputusan To further improve coordination and more effective decision-making,
yang lebih efektif, maka untuk tahun 2024, sesuai Program Kerja thus for the year 2024, in line with the Board of Commissioners’ Work
Dewan Komisaris, Rapat Internal Dewan Komisaris dan Rapat Dewan Program and Board of Commissioners’ Internal Meeting and Board
Komisaris yang mengundang Direksi akan dilaksanakan sekali dalam of Commissioners’ Meeting which invites the Board of Directors will
1 (satu) bulan. Penyelenggaraan rapat Dewan Komisaris tersebut be held once a month. Implementation of such meeting of the Board
direncanakan dilakukan setiap minggu ke-3 atau ke-4 pada bulan of Commissioners is planned for every 3rd or 4th week of the current
berjalan dengan agenda rapat di antaranya membahas tentang month with the meeting agenda to include discussions on monthly
laporan bulanan kinerja, evaluasi terhadap pelaksanaan keputusan performance report, evaluation on the implementation of the previous
Rapat Dewan Komisaris sebelumnya serta tindak lanjut atas arahan Board of Commissioners Meeting decisions as well as on follow-ups
dan/ atau keputusan Dewan Komisaris dan/atau tindak lanjut yang of directives and/or decisions of the Board of Commissioners and/or
dilaksanakan oleh Direksi serta hal-hal lain yang dianggap perlu sesuai follow-ups carried out by the Board of Directors and other matters
tugas dan fungsi pengawasan Dewan Komisaris. considered necessary in line with the supervisory duties and function
of the Board of Commissioners.
Untuk Rapat Direksi di tahun 2024 direncanakan untuk dilaksanakan The Board of Directors Meetings in 2024 are planned to be conducted
1 (satu) kali dalam satu minggu dengan waktu pelaksanaan pada 1 (one) time in a week with implementation timeline on every
setiap hari Rabu di minggu berjalan. Agenda rapat di antaranya Wednesday of the current week. Meeting agenda , among others,
membahas tentang laporan mingguan masing-masing Direktorat dan to include discussions on weekly report of each of the Directorate
Laporan Mingguan Anak Perusahaan, penetapan kebijakan strategis and Weekly Report of Subsidiaries, establishing Company strategic
Perusahaan, kinerja operasional, strategi perusahaan serta hal-hal policies, operational performance, company strategies as well as
lain yang dianggap perlu sesuai tugas dan fungsi Direksi. other matters regarded as necessary in line with the duties and
function of the Board of Directors.
2023 Annual Report PT ELNUSA Tbk 287
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Corporate Governance
Rapat Tahun Buku 2024 | Financial Year 2024
No.
Meeting Jan Feb Mar Apr Mei Jun Jul Agu Sep Okt Nov Des
1 Rapat Dewan Komisaris M3 M3 M3 M3 M3 M3 M3 M3 M3 M3 M3 M3
Meeting of the Board of
Commissioners
2 Rapat Dewan Komisaris M3 M3 M3 M3 M3 M3 M3 M3 M3 M3 M3 M3
bersama Direksi
Joint Meeting of the Board
of Commissioners and the
Board of Directors
3 Rapat Direksi M1 M1 M1 M1 M1 M1 M1 M1 M1 M1 M1 M1
Meeting of the Board of M2 M2 M2 M2 M2 M2 M2 M2 M2 M2 M2 M2
Directors M3 M3 M3 M3 M3 M3 M3 M3 M3 M3 M3 M3
M4 M4 M4 M4 M4 M4 M4 M4 M4 M4 M4 M4
Keberagaman Komposisi Dewan Komisaris dan
Direksi
Diversity in Members Composition of the Board of Commissioners and the
Board of Directors
Mekanisme pemilihan dan pengangkatan anggota Dewan Komisaris The mechanism in selecting and appointing members of the Board
Perseroan dilakukan melalui Rapat Umum Pemegang Saham of Commissioners of the Company is conducted through the General
(RUPS). Secara umum calon anggota ditetapkan dengan memenuhi Meeting of Shareholders (GMS). In general, candidate members are
prinsip fairness setelah memenuhi aspek terkait keberagaman, non- determined by complying to the principle of fairness after fulfilling
diskriminasi, dan hak asasi manusia. Pengangkatan atau pemilihan all the aspects related to diversity, non-discrimination, and human
Dewan Komisaris mempertimbangkan kompetensi dan keahlian rights. The appointment or selection of members of the Board of
serta latar belakang yang dibutuhkan Perusahaan, juga penilaian Commissioners takes into account the competency and expertise as
atas integritas. Meski belum ada kebijakan tertulis mengenai hal ini, well as background required by the Company, in addition to evaluation
Pemegang Saham Pengendali Perseroan memperhatikan penerapan on integrity. Although there are yet written policies on this matter, the
prinsip GCG dan UU No. 39 tahun 1999 tentang Hak Asasi Manusia di Controlling Shareholder takes notice of the implementation of GCG
dalam mekanisme tersebut. principles and Law No. 39 of year 1999 regarding Human Rights within
this mechanism.
Perusahaan berupaya untuk menjaga bauran keahlian dan pengalaman The Company strives to maintain a mix of expertise and experience of
anggota Dewan Komisaris dan Direksi yang mencakup di antaranya members of the Board of Commissioners and the Board of Directors
bidang supply chain management, keuangan, tata kelola, sumber that include, among others, the fields of supply chain management,
daya manusia, perminyakan, komunikasi, maupun energi. Identifikasi finance, governance, human resources, petroleum, communication
keahlian Dewan Komisaris dan Direksi dilakukan berdasarkan latar as well as energy. Identification of expertise of the Board of
belakang pendidikan, pengalaman kerja serta pelatihan yang pernah Commissioners and the Board of Directors is performed based on
diikuti. Elnusa juga berkomitmen untuk meningkatkan kompetensi educational background, work experience as well as joined training
Dewan Komisaris dan Direksi, baik melalui training, workshop, serta programs. Elnusa is also committed to enhancing the competency
kegiatan lainnya yang relevan bagi peningkatan kompetensi Dewan of the Board of Commissioners and the Board of Directors, both
Komisaris dan Direksi. through training, workshop, and other activities relevant to improving
competency of the Board of Commissioners and the Board of
Directors.
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Keberagaman Komposisi Dewan Komisaris dan Direksi diuraikan The diversity of the composition of the Board of Commissioners and
sebagai berikut: the Board of Directors is described as follows:
Nama Jabatan Gender Latar Belakang Keahlian dan Kecakapan Tingkat Pendidikan
Name Position Gender Expertise and Competency Background Education Level
Agus Prabowo* Komisaris Utama Laki-laki Supply Chain Management, Lingkungan Hidup Doktor
President Commissioners Male Supply Chain Management, Environment Doctoral
Lusiaga Levi Susila Komisaris Independen Laki-laki Oil & Gas Sarjana
Independent Commissioner Male Bachelor
Hernawan Bekti Komisaris Independen Laki-laki Manajemen, Keuangan, Regulasi Magister
Sasongko* Independent Commissioner Male Management, Finance, Regulation Master
Wakhid Hasyim Komisaris Laki-laki Teknik Kimia, Lingkungan, Sumber Daya Manusia Magister
Commissioner Male Chemical Engineering, Environment, Human Master
Resource
Nur Endro Buwono** Komisaris Utama Laki-laki Oil & Gas Sarjana
President Commissioners Male Bachelor
Denie S. Tampubolon** Komisaris Independen Laki-laki Oil & Gas Sarjana
Independent Commissioner Male Bachelor
John Hisar Simamora* Direktur Utama Laki-laki Manajemen, Oil, and Gas Magister
President Director Male Management, Oil, and Gas Master
Bachtiar Soeria Atmadja Direktur Laki-laki Oil & Gas Magister
Director Male Master
Tenny Elfrida*** Direktur Perempuan Sumber Daya Manusia Sarjana
Director Female Human Resource Bachelor
Charles Harianto Direktur Laki-laki Oil & Gas Magister
Lumbantobing* Director Male Master
Ratih Esti Prihatini* Direktur Perempuan Pemasaran, Commercial Magister
Director Female Marketing, Commercial Master
Hera Handayani Direktur Perempuan Sumber Daya Manusia Magister
Director Female Human Resource Master
Endro Hartanto** Direktur Laki-laki Manajemen, Teknik Geologi, Teknik Geofisika Magister
Director Male Management, Geological Engineering, Master
Geophysical Engineering
Stanley Iriawan** Direktur Laki-laki Bisnis Manajemen Sarjana
Director Male Management Business Bachelor
Arief Prasetyo Direktur Laki-laki Manajemen, Teknik Geologi Magister
Handoyo** Director Male Management, Geological Engineering Master
Keterangan:
*
Menjabat hingga 17 Januari 2024
**
Menjabat mulai 17 Januari 2024
***
Menjabat hingga 6 Juni 2023
****
Menjabat mulai 6 Juni 2023
Description:
*
Served in office until January 17, 2024
**
Serves in office starting January 17, 2024
***
Served in office until June 6, 2023
****
Served in office until June 6, 2023
2023 Annual Report PT ELNUSA Tbk 289
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Tata Kelola Perusahaan
Corporate Governance
Penilaian Kinerja terhadap Dewan Komisaris dan
Direksi
Performance Assessment of the Board of Commissioners and the Board of
Directors
Penilaian kinerja Dewan Komisaris dan Direksi mengacu pada Performance assessment of the Board of Commissioners and the Board
ketentuan Pemegang Saham Pengendali, yang telah mengacu pada of Directors refers to the provision of the Controlling Shareholder,
ketentuan perundang-undangan, antara lain: which refers to the provisions of the laws and regulations, including
the following:
1. Peraturan Menteri Negara Badan Usaha Milik Negara No. PER- 1. Minister of State-Owned Enterprises Regulation No. PER-11/
11/MBU/11/2020 tentang Kontrak Manajemen dan Kontrak MBU/11/2020 regarding Management Contract and Annual
Manajemen Tahunan Direksi Badan Usaha Milik Negara. Management Contract of the Bboard of Directors of State-Owned
Enterprises.
2. Keputusan Sekretaris Kementerian Badan Usaha Milik Negara 2. Secretary to the Ministry of State-Owned Enterprises Decision No.
No. SK-16/S.MBU/2012 tentang Indikator/Parameter Penilaian SK-16/S.MBU/2012 regarding Indicator/Parameter of Assessment
dan Evaluasi atas Penerapan Tata Kelola Perusahaan yang Baik and Evaluation on the Implementation of Good Corporate
(Good Corporate Governance) pada Badan Usaha Milik Negara. Governance in State-Owned Enterprises.
3. Pedoman Umum Governansi Korporat Indonesia tahun 2021 oleh 3. General Guidelines of Corporate Governance of year 2021 by the
Komite Nasional Kebijakan Governansi. National Committee for Governance Policy
PENILAIAN KINERJA DEWAN KOMISARIS PERFORMANCE ASSESSMENT OF THE BOARD OF
COMMISSIONERS
Secara umum, Dewan Komisaris bertugas melakukan pengawasan In general, the Board of Commissioners is tasked to carry out supervision
terhadap kebijakan pengurusan dan jalannya pengurusan baik of the management policies and management implementation both
mengenai Perseroan maupun usaha Perseroan yang dilakukan oleh on the Company and the Company’s business performed by the Board
Direksi. Selain itu, Dewan Komisaris juga bertugas memberikan of Directors. In addition, the Board of Commissioners is also tasked to
nasihat kepada Direksi, termasuk pengawasan terhadap pelaksanaan provide advices to the Board of Directors, including supervising the
Rencana Jangka Panjang Perseroan, Rencana Kerja dan Anggaran implementation of the Company’s Long-Term Plan, the Company’s
Tahunan Perseroan, ketentuan Anggaran Dasar dan Keputusan RUPS, Annual Work Plan and Budget, provisions of the Articles of Association
serta peraturan perundang-undangan, untuk kepentingan Perseroan and GMS Resolutions, as well as laws and regulations, for the interests
sesuai dengan maksud dan tujuan Perseroan. Tugas-tugas tersebut of the Company in accordance with the purpose and objectives of
telah diformulasikan dalam bentuk Key Performance Indicator (KPI) the Company. Such tasks are formulated in the form of the Board of
pengawasan Dewan Komisaris dan juga AKHLAK Behavior. Commissioners’ Supervisory Key Performance Indicator (KPI) and also
AKHLAK Behavior.
Agregasi hasil evaluasi pada tahun 2023 menunjukkan bahwa Dewan The aggregate assessment results in the year 2023 show that the
Komisaris telah melaksanakan tugas pengawasan dengan baik. Board of Commissioners has carried out its supervisory duties
appropriately well.
Prosedur Penilaian Assessment Procedures
Proses pelaksanaan evaluasi kinerja Dewan Komisaris diuraikan The implementation process of performance assessment of the Board
sebagai berikut: of Commissioners is described as follows:
1. Self-assessment untuk menilai pencapaian target kinerja atau 1. Self-assessment to assess the achievement of performance targets
realisasi KPI anggota Dewan Komisaris. or KPI realization of members of the Board of Commissioners.
2. Survey 360° dilakukan oleh subordinate, peer dan pimpinan atau 2. Survey 360° performed by subordinates, peers and supervisors or
pejabat lainnya untuk menilai kesesuaian perilaku kerja terhadap other officials to assess work behavioral suitability to indicators in
indikator-indikator dalam AKHLAK Behavior. AKHLAK Behavior.
3. Penelaahan atau evaluasi terhadap realisasi KPI anggota Dewan 3. Review or evaluation on KPI realization of members of the Board
Komisaris dan score AKHLAK Behavior hasil self-assessment dan of Commissioners and AKHLAK Behavior score of self-assessment
survey 360°. and survey 360° results.
4. Penentuan dan penetapan predikat kinerja berdasarkan konversi 4. Determining and establish performance assessment result
nilai kinerja dari dua komponen di atas (KPI dan AKHLAK Behavior). based on performance value conversion from the above two
components (KPI and AKHLAK Behavior).
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Kriteria Penilaian Assessment Criteria
Kriteria penilaian kinerja berdasarkan KPI Program Kerja Dewan Criteria in performance assessment based on Work Program KPI of
Komisaris terdiri dari tiga aspek yakni: the Board of Commissioners consisting of three aspects namely
as follows:
1. Aspek Perencanaan 1. Planning Aspect
2. Aspek Pengawasan dan Nasihat 2. Supervision and Advice Aspects
3. Aspek Pelaporan 3. Reporting Aspect
4. Aspek Dinamis 4. Dynamic Aspect
Pihak yang Melakukan Penilaian Assessor
Penilaian Dewan Komisaris dilakukan melalui self-assessment dan Assessment of the Board of Commissioners is carried out through the
penilaian 3600 untuk AKHLAK Behavior Survey. self-assessment and 360° assessment for AKHLAK Behavior Survey.
PENILAIAN KINERJA DIREKSI PERFORMANCE ASSESSMENT OF THE BOARD OF
DIRECTORS
Setiap awal tahun buku, Direksi menyusun kontrak manajemen yang At the beginning of every financial year, the Board of Directors prepare
berisi KPI Korporasi untuk mengukur hasil kinerja dari sasaran-sasaran the management contract that contain Corporate KPI to measure
yang ditetapkan dalam RKAP yang dievaluasi oleh Dewan Komisaris performance results from predetermined targets set-forth in the
dan disampaikan kepada Pemegang Saham. RKAP as evaluated by the Bboard of Commissioners and submitted to
the Shareholders.
Prosedur Penilaian Assessment Procedures
Proses pelaksanaan evaluasi kinerja Direksi diuraikan sebagai berikut: The implementation process of performance assessment of the Board
of Directors is described below:
1. Self-assessment untuk menilai pencapaian target kinerja atau 1. Self-assessment to assess the achievement of performance
realisasi KPI secara kolegial dan/atau individual. targets or KPI collegially or individually.
2. Survey 3600 dilakukan oleh subordinate, peer dan pimpinan atau 2. Survey 360° performed by subordinates, peers and supervisors or
pejabat lainnya untuk menilai kesesuaian perilaku kerja terhadap other officials to assess work behavioral suitability to indicators in
indikator-indikator dalam AKHLAK Behavior. AKHLAK Behavior.
3. Penelaahan atau evaluasi terhadap realisasi KPI dan score AKHLAK 3. Review or evaluation on KPI realization and score of AKHLAK
Behavior anggota Direksi hasil self-assessment dan survey 3600. Behavior of members of the Board of Directors’ self-assessment
and survey 360° results.
4. Penentuan rating kinerja berdasarkan konversi nilai kinerja 4. Determining the performance rating based on performance value
dari dua komponen di atas (KPI dan AKHLAK Behavior) dan conversion from the two components above (KPI and AKKHLAK
penggunaan target distribusi tertentu untuk penetapan rating Behavior) and the use of certain target distribution to determine
kinerja Direksi. performance rating of the Board of Directors.
5. Penetapan rating kinerja Direksi berdasarkan usulan rating 5. Determine the performance rating of the Board of Directors
kinerja. based on recommendations of performance rating.
Kriteria Penilaian Performance Criteria
Kriteria penilaian kinerja berdasarkan KPI Program Kerja Direksi terdiri Performance assessment criteria based on the Work Program KPI of
dari empat aspek yakni: the Board of Directors consist of the four following aspects:
1. Aspek Perencanaan 1. Planning Aspect
2. Aspek Pengawasan dan Nasihat 2. Supervision and Advice Aspect
3. Aspek Pelaporan 3. Reporting Aspect
4. Aspek Dinamis 4. Dynamic Aspect
Pihak yang Melakukan Penilaian Assessor
Penilaian Direksi dilakukan melalui self-assessment dan penilaian Assessment of the Board of Directors is carried out through the self-
3600 untuk AKHLAK Behavior Survey. assessment and the 360° assessment for AKHLAK Behavior Survey.
PENILAIAN PENERAPAN GCG UNTUK ASPEK ASSESSMENT ON GCG IMPLEMENTATION FOR
DEWAN KOMISARIS DAN DIREKSI THE BOARD OF COMMISSIONERS AND THE
BOARD OF DIRECTORS ASPECTS
Hasil Assessment Dewan Komisaris dan Direksi sesuai Surat Assessment results of the Board of Commissioners and the Board of
Edaran Otoritas Jasa Keuangan No. 32/SEOJK.04/2015 tanggal 17 Directors in accordance with Circular Letter of the Financial Services
November 2015 tentang Pedoman Tata Kelola Perusahaan Terbuka Authority No. 32/SEOJK.04/2015 dated November 17, 2015 regarding
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Tata Kelola Perusahaan
Corporate Governance
dan berdasarkan ASEAN CG Scorecard dapat dilihat dalam Section Corporate Governance Guidelines of Public Companies and based
Tata Kelola Perusahaan bagian Evaluasi Implementasi Tata Kelola on ASEAN CG Scorecard are available in the Corporate Governance
Perusahaan. Section on Assessment of Corporate Governance Implementation.
Nominasi dan Remunerasi Dewan Komisaris dan
Direksi
Nomination and Remuneration of the Board of Commissioners and
the Board of Directors
PROSEDUR NOMINASI DEWAN KOMISARIS DAN NOMINATION PROCEDURES OF THE BOARD
DIREKSI OF COMMISSIONERS AND THE BOARD OF
DIRECTORS
Anggota Dewan Komisaris diharapkan dapat memberikan keahliannya Members of the Board of Commissioners are expected to provide
dalam melaksanakan pengawasan secara profesional dan senantiasa their expertise in carrying out supervision professionally and
memberikan yang terbaik selama melaksanakan tugas, tanggung continuously give their best throughout the implementation of
jawab dan kewenangannya. Nominasi anggota Dewan Komisaris duties, responsibilities and authorities. Nomination of members of
direkomendasikan oleh Komite Nominasi dan Remunerasi (KNR) the Board of Commissioners is recommended by the Nomination
kepada Dewan Komisaris, berdasarkan kriteria nominasi dan kandidat and Remuneration Committee to the Board of Commissioners, based
sesuai dengan kualifikasi yang diperlukan dan peraturan pasar modal on nomination and candidate criteria according to the qualification
serta peraturan lainnya sebagai referensi. required and capital market regulations as well as other regulations
as reference.
Begitu pun dengan anggota Direksi, pengangkatan dan pemberhentian Likewise with members of the Board of Directors, the appointment
anggota Direksi dilakukan oleh RUPS. Proses nominasi dilakukan and dismissal of members of the Board of Directors is conducted by
oleh KNR yang kemudian disampaikan kepada Dewan Komisaris. the GMS. The nomination process is carried out by the Nomination
KNR mengkaji struktur dan komposisi Direksi, menetapkan kriteria and Remuneration Committee which then submitted to the Board
pencalonan dan mencari kandidat dengan kualifikasi yang sesuai of Commissioners. The Nomination and Remuneration Committee
dengan kebutuhan Perusahaan dan peraturan pasar modal serta reviews the structure and composition of the Board of Directors,
peraturan lainnya sebagai referensi. determines the nomination criteria and seeks for candidates with the
qualifications suitable with the needs of the Company and the capital
market regulations as well as other regulations as reference.
REMUNERASI DEWAN KOMISARIS DAN DIREKSI REMUNERATION OF THE BOARD OF
COMMISSIONERS AND THE BOARD OF
DIRECTORS
Remunerasi bagi Dewan Komisaris dan Direksi ditetapkan dengan Remuneration for the Board of Commissioners and the Board of
Keputusan Pemegang Saham saat RUPS dengan mempertimbangkan Directors is determined by the Resolutions of the Shareholders at
kondisi dan kinerja Perseroan. Penetapan remunerasi Dewan the GMS by taking into account the conditions and performance
Komisaris dan Direksi Perseroan mengacu pada ketentuan: of the Company. Determining the remuneration for the Board of
Commissioners and the Board of Directors of the Company refers to
the following provisions:
1. Peraturan Menteri Negara Badan Usaha Milik Negara No. PER-3/ 1. Minister of the State-Owned Enterprises (BUMN) Regulation
MBU/03/2023 tentang Organ dan Sumber Daya Manusia Badan No. PER-3/MBU/03/2023 regarding Organs and Human Resources
Usaha Milik Negara. of State-Owned Enterprises.
2. Peraturan Menteri BUMN No. PER-13/MBU/09/2021 tentang 2. Minister of BUMN Regulation No. PER-13/MBU/09/2021
Perubahan Keenam Atas Peraturan Menteri BUMN No. PER-04/ regarding the Sixth Amendment of the Minister of BUMN
MBU/2014 tentang Pedoman Penetapan Penghasilan Direksi, Regulation No. PER-04/MBU/2014 regarding Guidelines to
Dewan Komisaris dan Dewan Pengawasan BUMN. Determining the Remuneration of the Board of Directors, the
Board of Commissioners, and BUMN Supervisory Board.
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3. Anggaran Dasar Perseroan yang telah beberapa kali diubah dan 3. Company’s Articles of Association which have been amended
terakhir berdasarkan Akta Pernyataan Keputusan Rapat dan several times and the last amendment was based on Deed of
Perubahan Anggaran Dasar No. 8 tanggal 17 Oktober 2022 yang Statement of the Meeting Resolution and Change in the Articles
dibuat oleh Notaris Aryanti Artisari, S.H., M.Kn. di Jakarta. of Association No. 8 dated October 17, 2022 made before Notary
Aryanti Artisari, S.H., M.Kn. in Jakarta.
Berdasarkan Keputusan RUPS Tahunan Perseroan Tahun Buku 2022 Based on the Company’s Annual GMS Resolutions of Financial Year
RUPS memutuskan: 2022 whereby the GMS decided on the following:
1. Memberikan kuasa dan wewenang kepada Dewan Komisaris 1. Granted the power and authority to the Board of Commissioners
Perseroan dengan terlebih dahulu mendapat persetujuan of the Company with prior approval from the controlling
pemegang saham pengendali Perseroan yaitu PT Pertamina shareholder of the Company, namely PT Pertamina Hulu Energi,
Hulu Energi untuk menetapkan tantiem bagi anggota Direksi dan to determine the tantiem for members of the Board of Directors
Dewan Komisaris Perseroan untuk tahun buku 2022. and the Board of Commissioners of the Company for financial
year 2022.
2. Memberikan kuasa dan wewenang kepada Dewan Komisaris 2. Granted the power and authority to the Board of Commissioners
Perseroan dengan terlebih dahulu mendapat persetujuan of the Company with prior approval from the controlling
pemegang saham pengendali Perseroan yaitu PT Pertamina Hulu shareholder of the Company, namely PT Pertamina Hulu Energi
Energi untuk menetapkan besarnya gaji/honorarium, tunjangan to determine the amount of salary/honorarium, allowances and
dan fasilitas bagi anggota Direksi dan Dewan Komisaris Perseroan facilities for members of the Board of Directors and the Board of
untuk tahun buku 2023. Commissioners of the Company for financial year 2023.
Prosedur Penetapan Remunerasi Procedures for Establishing Remuneration
Secara garis besar prosedur penetapan remunerasi Dewan Komisaris In general, the procedures in determining remuneration of the Board
dan Direksi dilakukan melalui tahapan berikut: of Commissioners and the Board of Directors are carried out through
the following stages:
1. Komite Nominasi dan Remunerasi melakukan evaluasi terhadap 1. The Nomination and Remuneration Committee evaluates
kajian remunerasi yang berlaku bagi Dewan Komisaris dan Direksi remuneration reviews applicable to the Board of Commissioners
Perseroan. and the Board of Directors of the Company.
2. Selanjutnya Komite Nominasi dan Remunerasi akan memberikan 2. Subsequently, the Nomination and Remuneration Committee
rekomendasi kepada Dewan Komisaris mengenai kajian will provide recommendations to the Board of Commissioners
remunerasi bagi Dewan Komisaris dan Direksi Perseroan. concerning remuneration reviews for the board of Commissioners
and the Board of Directors of the Company.
3. Dewan Komisaris menyampaikan usulan rekomendasi remunerasi 3. The Board of Commissioners submit the remuneration
bagi Dewan Komisaris dan Direksi Perseroan kepada Pemegang recommendation for the Board of Commissioners and the Board
Saham Pengendali. of Directors of the Company to the Controlling Shareholder.
4. Remunerasi Dewan Komisaris dan Direksi Perseroan ditetapkan 4. Remuneration of the Board of Commissioners and the Board of
dengan Keputusan Pemegang Saham dalam RUPS. Directors of the Company is determined by the Shareholders
Resolution in the GMS.
KOMITE NOMINASI DAN DEWAN KOMISARIS RAPAT UMUM
REMUNERASI Usulan Besaran PEMEGANG SAHAM
Kajian Remunerasi Remunerasi Dewan Menetapkan Remunerasi
Dewan Komisaris dan Komisaris dan Direksi Dewan Komisaris dan
Direksi Perseroan Perseroan Direksi Perseroan
NOMINATION AND THE BOARD OF GENERAL MEETING OF
REMUNERATION COMMISSSIONERS SHAREHOLDERS
COMMITTEE Recommendation on the Determining
Remuneration Review Amount of Remuneration Remuneration of the
of the Board of of the Board of Board of Commissioners
Commissioners and the Commissioners and the and the Board of
Board of Directors of the Board of Directors of the Directors of the Company
Company Company
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Struktur Remunerasi Anggota Dewan Komisaris dan Direksi
Remuneration Structure of Members of the Board of Commissioners and the Board of Directors
Struktur Remunerasi Dewan Komisaris Struktur Remunerasi Direksi
Remuneration Structure of the Board of Commissioners Remuneration Structure of the Board of Directors
HONORARIUM DEWAN KOMISARIS GAJI DIREKSI
Penghasilan tetap berupa uang yang diterima setiap bulan karena Penghasilan tetap berupa uang yang diterima setiap bulan karena
kedudukannya sebagai anggota Dewan Komisaris Perseroan, dengan kedudukannya sebagai anggota Direksi Perseroan, dengan ketentuan
ketentuan sebagai berikut: sebagai berikut:
• Honorarium Komisaris Utama adalah 45% dari gaji Direktur Utama • Gaji Direktur Utama sebesar 100%
• Honorarium Komisaris adalah 90% dari honorarium Komisaris Utama • Gaji Direktur adalah 85% dari gaji Direktur Utama
HONORARIUM FOR THE BOARD OF COMMISSIONERS SALARY FOR THE BOARD OF DIRECTORS
Fixed income in the form of money received each month for the position Fixed income in the form of money received each month for the position
undertaken as a member of the Board of Commissioners of the Company, undertaken as member of the Board of Directors of the Company, with
with the following provisions: the following provisions:
• Honorarium for the President Commissioner is 45% of the salary of the • Salary for the President Director is 100%
President Director • Salary for a Director is 85% of the salary of the President Director
• Honorarium for a Commissioner is 90% of the honorarium of the
President Commissioner
TUNJANGAN DEWAN KOMISARIS TUNJANGAN DIREKSI
Penghasilan berupa uang atau yang dapat dinilai dengan uang yang Penghasilan berupa uang atau yang dapat dinilai dengan uang yang
diterima pada waktu tertentu oleh anggota Dewan Komisaris selain diterima pada waktu tertentu oleh anggota Direksi selain gaji, yang dapat
honorarium, yang dapat berupa antara lain: berupa antara lain:
• Tunjangan Hari Raya Keagamaan • Tunjangan Hari Raya Keagamaan
• Tunjangan Transportasi • Tunjangan Perumahan
• Asuransi Purna Jabatan • Asuransi Purna Jabatan
ALLOWANCE FOR THE BOARD OF COMMISSIONERS ALLOWANCE FOR THE BOARD OF DIRECTORS
Income in the form of money or that can be valued with money received Income in the form of money or that may be valued with money received
at a certain time by members of the Board of Commissioners other than at certain times by members of the Board of Directors other than Salary,
the Honorarium, that can be in the form, among others, of the following: that can be in the form, among others, of the following:
• Religious Holiday Allowance • Religious Holiday Allowance
• Transportation Allowance • Housing Allowance
• Post Term of Office Insurance • Post Term of Office Insurance
FASILITAS DEWAN KOMISARIS FASILITAS DIREKSI
Penghasilan berupa sarana dan/atau kemanfaatan dan/atau penjaminan Penghasilan berupa sarana dan/atau kemanfaatan dan/atau penjaminan
yang digunakan/dimanfaatkan oleh anggota Dewan Komisaris dalam yang digunakan/dimanfaatkan oleh anggota Direksi dalam rangka
rangka pelaksanaan tugas, wewenang, kewajiban dan tanggung jawab pelaksanaan tugas, wewenang, kewajiban dan tanggung jawab
berdasarkan peraturan perundang-undangan, yang dapat berupa berdasarkan peraturan perundang-undangan, yang dapat berupa
antara lain: antara lain:
• Fasilitas Kesehatan • Fasilitas Kesehatan
• Fasilitas Bantuan Hukum • Fasilitas Kendaraan
• Fasilitas Bantuan Hukum //
FACILITIES FOR THE BOARD OF COMMISSIONERS FACILITIES FOR THE BOARD OF DIRECTORS
Income in the form of facilities and/or benefits and/or guarantees used/ Income in the form of facilities and/or benefits and/or guarantees used/
benefited by members of the Board of Commissioners in the context benefited by members of the Board of Directors in the context of carrying
of carrying out their duties, authorities, obligations and responsibilities out their duties, authorities, obligations and responsibilities based on laws
based on laws and regulations, that can be in the form, among others of and regulations, that can be in the form, among others, of the following:
the following: • Health Facilities
• Health Facilities • Vehicle Facilities
• Legal Aid Facilities • Legal Aid Facilities
TANTIEM DEWAN KOMISARIS TANTIEM DIREKSI
Penghasilan yang merupakan penghargaan yang diberikan kepada anggota Penghasilan yang merupakan penghargaan yang diberikan kepada anggota
Dewan Komisaris atas pencapaian kinerja. Direksi atas pencapaian kinerja.
Struktur dan komponen remunerasi yang diterima oleh Dewan Komisaris Struktur dan komponen remunerasi yang diterima oleh Direksi tidak
tidak terdapat pemberian bonus non kinerja, dan/atau opsi saham bagi terdapat pemberian bonus non kinerja, dan/atau opsi saham bagi setiap
setiap anggota Dewan Komisaris. anggota Direksi.
TANTIEM FOR THE BOARD OF COMMISSIONERS TANTIEM OF THE BOARD OF DIRECTORS
Income as an appreciation reward given to members of the Board of Income as an appreciation reward given to members of the Board of
Commissioners for their performance achievements. Directors for their performance achievements.
The structure and components of the remuneration received by the Board The structure and components of the remuneration received by the Board
of Commissioners do not include providing non-performance bonuses, of Directors do not include providing non-performance bonuses, and/or
and/or stock options for each member of the Board of Commisioners. stock options for each member of the Board of Directors.
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Indikator Penetapan Remunerasi Dewan Komisaris Indicators for Determining the Remuneration of the
dan Direksi Board of Commissioners and the Board of Directors
Dalam menetapkan indikator remunerasi yang diterima anggota Determining remuneration indicators received by members of the
Dewan Komisaris dan Direksi Perseroan mengacu kepada Peraturan Board of Commissioners and the Board of Directors of the Company
Menteri BUMN No. PER-13/MBU/09/2021 tentang Perubahan refers to BUMN Minister Regulation No. PER-13/MBU/09/2021
Keenam atas Peraturan Menteri BUMN No. PER-04/MBU/2014 regarding the Sixth Amendment to BUMN Minister Regulation No.
tentang Pedoman Penetapan Penghasilan Direksi, Dewan Komisaris, PER-04/MBU/2014 on the Guidelines to Determining Income of
dan Dewan Pengawasan BUMN sebagai berikut: the Board of the Directors, the Board of Commissioners and BUMN
Supervisory Board which include the following considerations:
1. Faktor skala usaha 1. Business scale factor
2. Faktor kompleksitas usaha 2. Business complexity factor
3. Tingkat inflasi 3. Inflation rate
4. Kondisi dan kemampuan keuangan Perusahaan 4. Condition and financial capability of the Company
5. Faktor-faktor lain yang relevan, serta tidak boleh bertentangan 5. Other factors that are relevant and are not conflicting with laws
dengan peraturan perundang-undangan. and regulations.
Transparansi Remunerasi Dewan Komisaris dan Transparency of Remuneration of the Board of
Direksi Tahun 2023 Commissioners and the Board of Directors in 2023
Rincian jumlah nominal remunerasi bagi Dewan Komisaris dan Direksi Details on the nominal amount of remuneration for the Board of
berdasarkan struktur remunerasi adalah sebagai berikut: Commissioners and the Board of Directors based on the remuneration
structure are as follows:
Jumlah Nominal Remunerasi Dewan Komisaris dan Direksi Tahun 2023
Total Nominal of Remuneration of the Board of Commissioners and the Board of Directors in 2023
Jumlah Diterima
Amount Received
Komponen Dewan Komisaris Component
Direksi
Board of
Board of Directors
Commissioners
Honorarium/Gaji, THR, Tantiem (termasuk 17.039.419.680 46.678.392.104 Honorarium/Salary, Religious Holiday Allowance
pajak) (THR), Tantiem (including tax)
Purna Jabatan – 1.846.424.623 Retirement Insurance
Lain-lain (Iuran) 189.797.138 518.298.508 Others (Dues)
Jumlah Remunerasi Dewan Komisaris dan Direksi Tahun 2023
Amount of Remuneration of the Board of Commissioners and the Board of Directors in 2023
Jumlah Diterima
Komponen Component
Amount Received
Jumlah Remunerasi Dewan Komisaris 17.229.216.818 Total Amount of Remuneration of the Board of
Commissioners
Jumlah Remunerasi Direksi 49.043.115.235 Total Amount of Remuneration of the Board of Directors
Jumlah Remunerasi Dewan Komisaris dan Direksi Tahun 66.272.332.053 Total Remuneration of the Board of Commissioners and the
2023 Board of Directors in 2023
Bonus Non Kinerja dan Opsi Saham Dewan Non-Performance Bonus and Stock Options of the
Komisaris dan Direksi Board of commissioners and the Board of Directors
Struktur dan komponen remunerasi yang diterima oleh Dewan The structure and components of the remuneration received by the
Komisaris dan Direksi tidak terdapat pemberian bonus non kinerja, Board of Commissioners and the Board of Directors do not include
dan/atau opsi saham bagi setiap anggota Dewan Komisaris dan providing non-performance bonuses, and/or stock options for each
Direksi. member of the Board of Commissioners and the Board of Directors.
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Tata Kelola Perusahaan
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Komite Audit
Audit Committee
Komite Audit merupakan komite yang dibentuk oleh/dan bertanggung The Audit Committee is a committee established by/and responsible
jawab kepada Dewan Komisaris. Fungsi komite adalah membantu to the Board of Commissioners. The Committee’s function is to assist
memastikan efektivitas sistem pengendalian internal di semua lini in ensuring the effectiveness of the internal control system in all levels
Perseroan dan keandalan informasi keuangan. of the Company and the reliability of financial information.
DASAR PEMBENTUKAN KOMITE AUDIT BASIS OF ESTABLISHMENT OF THE AUDIT
COMMITTEE
1. Peraturan Otoritas Jasa Keuangan No. 55/POJK.04/2015 tanggal 1. Financial Services Authority Regulation No. 55/POJK.04/2015
23 Desember 2015 tentang Pembentukan dan Pedoman dated December 23, 2015 regarding Establishment and Work
Pelaksanaan Kerja Komite Audit. Implementation Guidelines of the Audit Committee.
2. Peraturan Otoritas Jasa Keuangan No. 9 tanggal 11 Juli 2023 2. Financial Services Authority Regulation No. 9 dated July 11, 2023
tentang Penggunaan Jasa Akuntan Publik dan Kantor Akuntan on the Use of Public Accountant and Public Accounting Firm
Publik dalam Kegiatan Jasa Keuangan. Services in Financial Service Activities.
3. Peraturan Otoritas Jasa Keuangan No. 30 tanggal 29 Desember 3. Financial Services Authority Regulation No. 30 dated December
2023 tentang Pengkomunikasian Hal Audit Utama dalam Laporan 29, 2023 on the Communication of Main Audit Matters in the
Akuntan Publik atas Laporan Keuangan yang Diaudit di Pasar Public Accountant Report on the Financial Statements Audited in
Modal. the Capital Market.
4. Peraturan Menteri Negara Badan Usaha Milik Negara No. PER-3/ 4. State-Owned Enterprises Minister Regulation No. PER-3/
MBU/03/2023 tentang Organ dan Sumber Daya Manusia Badan MBU/03/2023 regarding Organs and Human Resources of State-
Usaha Milik Negara. Owned Enterprises.
5. Anggaran Dasar Perseroan yang telah beberapa kali diubah dan 5. Company’s Articles of Association that have been amended several
terakhir berdasarkan Akta Pernyataan Keputusan Rapat dan times and the last amended based on Deed of Statement of the
Perubahan Anggaran Dasar No. Dasar No. 8 tanggal 17 Oktober Meeting Resolutions and Change in the Articles of Association No.
2022 yang dibuat oleh Notaris Aryanti Artisari, S.H., M.Kn. di Anggaran Dasar No. 8 dated 17 October 2022 made before Notary
Jakarta. Aryanti Artisari, S.H., M.Kn. in Jakarta.
PIAGAM KOMITE AUDIT CHARTER OF THE AUDIT COMMITTEE
Komite Audit Perseroan telah memiliki piagam sebagai pedoman tata The Audit Committee of the Company has retained a charter as
cara pelaksanaan kegiatan operasional yang secara terus menerus guidelines of implementation procedures for operational activities
disempurnakan dan diperbaharui sesuai dengan perkembangan that continuously undergo improvements and updates in line with
peraturan perundang-undangan yang berlaku serta kondisi terkini. developments of applicable laws and regulations as well as current
Pembaruan/penyempurnaan atas Piagam Komite Audit Perseroan conditions. The most recent update/improvement of the Audit
terakhir dilakukan pada Desember 2023. Committee Charter of the Company was conducted in December 2023.
Piagam Komite Audit tersebut memuat: The Audit Committee Charter contains the following:
1. Landasan hukum; 1. Legal Basis;
2. Struktur organisasi dan keanggotaan Komite Audit; 2. Organizational structure and membership of the Audit Committee;
3. Persyaratan keanggotaan Komite Audit; 3. Audit Committee membership requirements;
4. Tanggung jawab Komite Audit; 4. Responsibilities of the Audit committee;
5. Tugas Komite Audit; 5. Duties of the Audit Committee;
6. Wewenang hak dan kewajiban Komite Audit; 6. Authorities, rights and obligations of the Audit Committee;
7. Rapat Komite Audit; 7. Meetings of the Audit Committee;
8. Masa jabatan anggota Komite Audit; 8. Term of office of members of the Audit Committee
KODE ETIK KOMITE AUDIT CODE OF ETHICS OF THE AUDIT COMMITTEE
Setiap anggota Komite Audit berkomitmen memberikan kemampuan Each member of the Audit Committee is committed to providing the
terbaiknya dan mematuhi kode etik yang berlaku, dengan best of capabilities and complying with applicable code of conduct,
mengutamakan integritas, independensi, objektivitas, kejujuran, dan with prioritizing on integrity, independency, objectivity, honesty, and
komitmen terhadap prinsip-prinsip GCG. commitment to GCG principles.
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KEANGGOTAAN KOMITE AUDIT MEMBERSHIP OF THE AUDIT COMMITTEE
1. Komite Audit dibentuk oleh dan bertanggung jawab kepada 1. The Audit Committee is established by and responsible to the
Dewan Komisaris. Board of Commissioners
2. Anggota Komite Audit diangkat dan diberhentikan oleh Dewan 2. Members of the Audit Committee are appointed and dismissed
Komisaris. by the Board of Commissioners.
3. Anggota Komite Audit paling kurang terdiri dari: 3. Members of the Audit committee at least consist of the following:
a. Komite Audit paling kurang terdiri dari 3 (tiga) orang anggota. a. The Audit Committee at least consist of 3 (three) members.
b. Ketua Komite Audit merangkap anggota yang merupakan b. Chairman of the Audit Committee concurrently as member is
Komisaris Independen. an Independent Commissioner.
c. Anggota Komite Audit lainnya merupakan pihak yang berasal c. Other members of the Audit Committee are Parties from
dari luar Perusahaan. outside of the Company.
Persyaratan Keanggotaan Komite Audit Audit Committee Membership Requirements
Secara umum, persyaratan keanggotaan Komite Audit Perseroan In general, membership requirements of the Audit Committee of the
antara lain: Company, among others are as follows:
1. Wajib memiliki integritas yang tinggi, akhlak dan moral yang baik, 1. Compulsory to have high integrity, good moral values and
kemampuan, pengetahuan, pengalaman sesuai dengan bidang character, ability, knowledge, experience in accordance with the
pekerjaannya, serta mampu berkomunikasi dengan baik; field of work, as well as capable of communication well;
2. Bukan merupakan orang yang bekerja atau mempunyai 2. Not a person who works or has the authority and responsibility
wewenang dan tanggung jawab untuk merencanakan, memimpin, to plan, lead control, or supervise the Company’s activities within
mengendalikan, atau mengawasi kegiatan Perseroan dalam waktu the last 6 (six) months except for the Independent Commissioner;
6 (enam) bulan terakhir kecuali Komisaris Independen;
3. Bukan merupakan orang dalam Kantor Akuntan Publik, Kantor 3. Not a person in a Public Accounting Firm, Legal Consultant Firm,
Konsultan Hukum, Kantor Jasa Penilai Publik atau pihak lain yang Public Appraisal Service Firm or other parties providing assurance
memberi jasa asuransi, jasa non-asuransi, jasa penilai dan/atau services, non-assurance services, appraisal services and/or other
jasa konsultasi lain kepada Perseroan dalam waktu 6 (enam) consulting services to the Company within the last 6 (six) months;
bulan terakhir;
4. Wajib memahami laporan keuangan, bisnis perusahaan khususnya 4. Compulsory to understand the financial statements, the
yang terkait dengan layanan jasa atau kegiatan usaha Perseroan, Company’s business, especially those related to the Company’s
proses audit, manajemen risiko, dan peraturan perundang- services or business activities, the audit process, risk management,
undangan di bidang Pasar Modal serta peraturan perundang- and laws and regulations in the Capital Market sector and other
undangan terkait lainnya; related laws and regulations.
5. Wajib mematuhi kode etik yang ditetapkan oleh Perseroan; 5. Compulsory to comply with the code of ethics set-forth by the
Company;
6. Bersedia meningkatkan kompetensi secara terus menerus melalui 6. Willing to continually improve competency through educational
pendidikan dan pelatihan; and training;
7. Wajib memiliki paling kurang satu anggota yang berlatar belakang 7. Compulsory to have at least one members with the educational
pendidikan dan keahlian di bidang akuntansi dan/atau keuangan; background and expertise in accounting and/or finance;
8. Tidak mempunyai saham langsung maupun tidak langsung pada 8. Not having direct or indirect shares of the Company;
Perseroan;
9. Dalam hal anggota Komite Audit memperoleh saham Perseroan 9. In the event that a member of the Audit Committee obtains
baik langsung maupun tidak langsung akibat suatu peristiwa shares of the Company either directly or indirectly as a result of
hukum, maka saham tersebut wajib dialihkan kepada pihak a legal event, the shares must be transferred to another party
lain dalam jangka waktu paling lama 6 (enam) bulan setelah within a maximum period of 6 (six) months after obtaining the
diperolehnya saham tersebut; shares.
10. Tidak mempunyai hubungan Afiliasi dengan anggota Dewan 10. Not having Affiliate relationship with members of the Board of
Komisaris, anggota Direksi, atau Pemegang Saham Utama Commissioners, members of the Board of Directors, or Major
Perseroan; dan Shareholders of the Company; and
11. Tidak mempunyai hubungan usaha baik langsung maupun tidak 11. Not having direct or indirect business relationship related to the
langsung yang berkaitan dengan kegiatan usaha Perseroan. Company’s business activities.
Ketentuan Masa Jabatan Provisions on Term of Office
Masa jabatan anggota Dewan Komisaris yang merangkap sebagai The term of office of members of the Board of Commissioners
anggota Komite Audit sama dengan masa jabatannya sebagai concurrently as members of the Audit Committee is the same with
anggota Dewan Komisaris sebagaimana ditetapkan melalui RUPS. the term of office as members of the Board Commissioners as
Masa jabatan anggota Komite Audit tidak boleh lebih lama dari masa determined through the GMS. The term of office of members of the
jabatan Dewan Komisaris dan dapat dipilih kembali hanya untuk 1 Audit Committee may not be more than the term of office of the
(satu) periode berikutnya. Board of Commissioners and may be reappointed only for 1 (one)
following period.
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Tata Kelola Perusahaan
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Personalia Anggota Komite Audit Personnel of Audit Committee Members
Jumlah anggota Komite Audit sedikitnya 3 (tiga) orang termasuk The Audit Committee has at least 3 (three) members including an
Komisaris Independen sebagai ketua, serta anggota lainnya yang Independent Commissioner as chairman, as well as other members
dapat berasal dari Komisaris Independen lainnya maupun pihak who may be from other Independent Commissioners and independent
eksternal yang independen antara lain yang bukan karyawan external parties, including those who have not been employees of the
Perseroan setidaknya dalam 6 (enam bulan) terakhir. Komite Audit Company for at least the last 6 (six) months. The Audit Committee
wajib memiliki paling sedikit 1 (satu) anggota yang berlatar belakang is obligated to retain at least 1 (one) member with the educational
pendidikan dan keahlian di bidang akuntansi dan keuangan. background and expertise in the fields of accounting and finance.
Susunan Komite Audit Composition of the Audit Committee
Susunan Komite Audit Perseroan hingga 31 Desember 2023 adalah The composition of the Audit Committee of the Company until
sebagai berikut: December 31, 2023 was as follows:
Nama Jabatan Dasar Pengangkatan Masa Jabatan Periode Jabatan
Name Position Basis of Appointment Term of Office Period of Position
Hernawan Bekti Ketua Komite/Komisaris SK Dewan Komisaris No. 004 Tahun 2022 2022–2025 Ke-1
Sasongko Independen Decree of the Board of Commissioners 1st
Committee Chairman/ No. 004 of Year 20022
Independent Commissioner
Adil Nusyirwan Anggota SK Dewan Komisaris No. 006 Tahun 2023 2023–2026 Ke-2
Member Decree of the Board of Commissioners 2nd
No. 006 of Year 2023
Maryanto Makhdori Anggota SK Dewan Komisaris No. 005 Tahun 2023 2023–2026 Ke-1
Member Decree of the Board of Commissioners 1st
No. 005 of Year 2023
Untuk memenuhi Peraturan OJK No. 55/POJK.04/2015 tanggal 23 To fulfil OJK Regulation No. 55/POJK.04/2015 dated 23 December 2015
Desember 2015 tentang Pembentukan dan Pedoman Pelaksanaan regarding Establishment and Work Implementation Guidelines for the
Kerja Komite Audit, informasi mengenai pengangkatan dan Audit Committee, information on the appointment and dismissal of
pemberhentian Komite Audit telah disampaikan kepada Otoritas Jasa the Audit Committee is submitted to the Financial Services Authority
Keuangan dalam jangka waktu paling lama 2 (dua) hari kerja setelah within the period at the latest 2 (two) working after the appointment
pengangkatan atau pemberhentian, dan telah dimuat dalam situs or dismissal, and published on the Stock Exchange’s Website and/or
web bursa efek dan/atau situs web Perseroan. the Company’s Website
PROFIL KOMITE AUDIT PROFILE OF THE AUDIT COMMITTEE
Hernawan Bekti Sasongko Hermawan Bekti Sasongko
Ketua Komite Audit Chairman of the Audit Committee
Profil disajikan pada “Profil Dewan Komisaris” dalam bab “Profil The profile is presented on the section on “Profile of the Board of
Perusahaan” yang terdapat dalam Laporan Tahunan ini. Commissioners” in the chapter on “Company Profile” of this Annual
Report.
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ADIL NUSYIRWAN
Anggota Komite Audit | Member of the Audit Committee
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 56 tahun per 31 Desember 2023 | Age 56 years old as of December 31, 2023
Kelahiran Jakarta, 31 Januari 1957 | Born Jakarta, January 31, 1957
Domisili Jakarta Selatan, DKI Jakarta | Domicile South Jakarta, DKI Jakarta
Dasar Hukum Surat Keputusan Dewan Komisaris No. 006 Tahun Decree of the Board of Commissioners No. 006 of
Penunjukan 2023 Year 2023
Legal Basis of
Appointment
Periode Jabatan 2023–2026, Periode Ke-2 2023–2026, 2nd Period
Term of Office
Pendidikan • Master Akuntansi, University of Illinois at Urbana • Master degree in Accounting, University of
Education Champaign, USA (1994) Illinois at Urbana Champaign, USA (1994)
• Sarjana Akuntansi, Jurusan Akuntansi, Universitas • Bachelor degree (Sarjana) in Accounting, Major
Sumatera Utara (1982) in Accounting, Universitas Sumatera Utara (1982)
Pengalaman Kerja • Direktur Keuangan PT Patra Jasa • Director of Finance of PT Patra Jasa
Work Experience (2009–2013) (2009–2013)
• Direktur Keuangan & Administrasi PT Patra Niaga • Director of Finance & Administration of PT Putra
(2005–2009) Niaga (2005–2009)
• Direktur Keuangan & Administrasi PT Elnusa • Director of Finance & Administration of PT Elnusa
Harapan (2003–2005) Harapan (2003–2005)
Rangkap Jabatan Tidak ada None
Concurrent Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota No affiliation with other members of the Board of
Affiliated Dewan Komisaris lainnya, Direksi dan Pemegang Commissioners, the Board of Directors and Major
Relationships Saham Utama Shareholder
Kepemilikan Saham Tidak ada None
ELSA
ELSA Share
Ownership
MARYANTO MAKHDORI
Anggota Komite Audit | Member of the Audit Committee
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 58 tahun per 31 Desember 2023 | Age 58 years old as of December 31, 2023
Kelahiran Brebes, 11 April 1965 | Born Brebes, April 11, 1965
Domisili Serang, Banten | Domicile Serang, Banten
Dasar Hukum Surat Keputusan Dewan Komisaris No. 005 Tahun Decree of the Board of Commissioners No. 005 of
Penunjukan 2023 Year 2023
Legal Basis of
Appointment
Periode Jabatan 2023–2026, Periode Ke-1 2023–2026, 1st Period
Term of Office
Pendidikan • Magister Manajemen Keuangan, STIE IPWI, • Master (Magister) in Financial Management, STIE
Education Jakarta (2001) IPWI, Jakarta (2001)
• Sarjana Akuntansi, Universitas Indonesia, Jakarta • Bachelor (Sarjana) in Accounting, Universitas
(1996) Indonesia, Jakarta (1996)
Pengalaman Kerja PT Elnusa Tbk & Group PT Elnusa Tbk & Group
Work Experience • Risk Management Expert (2021) • Risk Management Expert (2021)
• Division Head of Risk & Portfolio Management • Division Head of Risk & Portfolio Management
(2014–2015) (2014–2015)
• Komite Pengembangan Usaha PT Elnusa Petrofin • Business Development Committee of PT Elnusa
(2013–2021) Petrofin (2013–2021)
• Department Head of Risk & Performance • Department Head of Risk & Performance
Management (2012–2014) Management (2012–2014)
• Section Head of Risk Management (2010–2011) • Section Head of Risk Management (2010–2011)
• Analis Manajemen Risiko (2008–2009) • Risk Management Analyst (2008-2009)
Badan Pengawasan Keuangan dan Pembangunan Financial and Development Supervisory Agency
(BPKP) (BPKP)
Ketua Tim Audit; Leader of GCG and Risk Head of the Audit Team, Leader of GCG and Risk
Management (1988-2009) Management (1988-2009)
Rangkap Jabatan Tidak ada None
Concurrent Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota No affiliation with other members of the Board of
Affiliated Dewan Komisaris lainnya, Direksi dan Pemegang Commissioners, the Board of Directors and Major
Relationships Saham Utama Shareholder
Kepemilikan Saham Tidak ada None
ELSA
ELSA Share
Ownership
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Tata Kelola Perusahaan
Corporate Governance
INDEPENDENSI ANGGOTA KOMITE AUDIT INDEPENDENCY OF MEMBERS OF THE AUDIT
COMMITTEE
Anggota Komite Audit memberikan penilaian secara wajar dan Members of the Audit Committee provide fair and balanced
seimbang terhadap seluruh kondisi yang relevan dan tidak terpengaruh assessment of all relevant conditions and are not influenced by
oleh kepentingan pribadi atau pihak lain dalam menyampaikan personal interests or other parties in extending their opinion.
pendapatnya.
Berdasarkan Peraturan Otoritas Jasa Keuangan No. 55/POJK.04/2015 Based on Financial Services Authority Regulation No. 55/
tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit POJK.04/2015 regarding Establishment and Work Implementation
seluruh Anggota Komite Audit yang berasal dari pihak independen Guidelines of the Audit Committee, all Members of the Audit
tidak memiliki hubungan keuangan, kepengurusan, kepemilikan Committee from independent parties do not have affiliation in
saham dan/atau hubungan keluarga dengan Dewan Komisaris, Direksi finance, management, share ownership and/or family relationship
dan/atau Pemegang Saham Pengendali, yang dapat mempengaruhi with the Board of Commissioners, the Bboard of Directors and/
kemampuannya bertindak independen. Pemenuhan kriteria or Controlling Shareholder, that may influence their ability to act
independensi oleh anggota Komite Audit disajikan dalam tabel independently. Fulfilment of independency criteria by members of
berikut: the Audit Committee is presented in the Table below:
Aspek Independensi Hernawan Adil Maryanto
Independency Aspect Bekti Sasongko Nusyirwan Makhdori
Bukan merupakan orang dalam Kantor Akuntan Publik, Kantor Konsultan Hukum, Kantor Jasa
Penilai Publik atau pihak lain yang memberi jasa assurance, jasa non-assurance, jasa penilai dan/
atau jasa konsultasi lain kepada Perusahaan dalam waktu 6 (enam) bulan terakhir.
√ √ √
Not a person from inside a Public Accounting Firm, Legal Consultant Firm, Public Appraisal Service
Office or other parties providing assurance services, non-assurance services, appraisal services
and/or other consulting services to the Company within the last 6 (six) months.
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab untuk
merencanakan, memimpin, mengendalikan, atau mengawasi kegiatan Perusahaan dalam waktu 6
(enam) bulan terakhir kecuali Komisaris Independen. √ √ √
Not a person who works or has authority and responsibility to plan, lead, control, or supervise the
Company’s activities within the last 6 (six) months except as an Independent Commissioner.
Tidak mempunyai saham langsung maupun tidak langsung pada Perusahaan.
√ √ √
Has no direct or indirect shares in the Company.
Tidak mempunyai hubungan Afiliasi dengan anggota Dewan Komisaris, anggota Direksi, atau
Pemegang Saham Utama Perusahaan.
√ √ √
Has no affiliation with members of the Board of Commissioners, members of the Board of
Directors, or Major Shareholders of the Company.
Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang berkaitan dengan
kegiatan usaha Perusahaan. √ √ √
No direct or indirect business affiliation related to business activities of the Company.
√: memenuhi | complied
TUGAS DAN TANGGUNG JAWAB KOMITE AUDIT DUTIES AND RESPONSIBILITIES OF THE AUDIT
COMMITTEE
1. Melakukan penelaahan atas informasi keuangan yang akan 1. Review financial information to be released by Public Company to
dikeluarkan Perseroan Publik kepada publik dan/atau pihak the public and/or the authorities, including financial statements,
otoritas antara lain laporan keuangan, proyeksi, dan laporan projections, and other reports related to the Company’s financial
lainnya terkait dengan informasi keuangan Perseroan. information.
2. Melakukan penelaahan atas ketaatan terhadap peraturan 2. Review compliance with laws and regulations related to the
perundang-undangan yang berhubungan dengan kegiatan Company’s activities
Perseroan.
3. Memberikan pendapat independen dalam hal terjadi perbedaan 3. Provide independent opinion in the event of a difference of
pendapat antara manajemen dan Akuntan atas jasa yang opinion between the management and the Accountant on the
diberikannya. services provided.
4. Memberikan evaluasi dan rekomendasi kepada Dewan 4. Provide evaluation and recommendation to the Board of
Komisaris mengenai penunjukan Akuntan yang didasarkan pada Commissioners on the appointment of the Accountant based on
independensi, ruang lingkup penugasan, dan imbalan jasa. independency, scope of assignment, and service fees.
5. Melakukan penelaahan atas pelaksanaan pemeriksaan oleh 5. Review audit implementation by internal auditor and supervise
auditor internal dan mengawasi pelaksanaan tindak lanjut oleh follow-up implementation by the Board of Directors on internal
Direksi atas temuan auditor internal. auditor’s findings.
6. Menelaah pengaduan yang berkaitan dengan proses akuntansi 6. Review complaints related to accounting process and financial
dan pelaporan keuangan Perseroan. reporting of the Company.
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7. Melakukan review atas permohonan persetujuan Direksi kepada 7. Review requests for approval of the Board of Directors to the
Dewan Komisaris atas rencana corporate actions antara lain Board of Commissioners on corporate actions plan including on
investasi, pembiayaan, RKAP, dan RJPP. ivestment, financing, RKAP and RJPP.
8. Menelaah dan memberikan saran kepada Dewan Komisaris 8. Review and provide suggestions to the Board of Commissioners
terkait dengan adanya potensi benturan kepentingan Perseroan. related to potential conflicts of interest of the Company.
9. Menjaga kerahasiaan dokumen, data dan informasi Perseroan. 9. Maintain confidentiality of documents, data and information of
the Company.
Tanggung Jawab Komite Audit dalam Pemberian Responsibilities of the Audit Committee in Providing
Rekomendasi atas Penunjukan dan Pemberhentian Recommendations on the Appointment and
Auditor Eksternal Dismissal of the External Auditor
Membantu Dewan Komisaris dalam melakukan pengawasan aktif Assist the Board of Commissioners in carrying out active supervision
terhadap aktivitas auditor eksternal dengan: on external auditor’s activities with the following:
1. Memberikan rekomendasi kepada Dewan Komisaris mengenai 1. Provide recommendations to the Board of Commissioners on
penunjukan dan/atau penggantian Akuntan Publik dan/atau the appointment and/or replacement of the Public Accountant
Kantor Akuntan Publik yang didasarkan pada dan tidak terbatas and/or Public Accounting Firm based on and not limited to
pada independensi, ruang lingkup penugasan, biaya, keahlian, the independency, scope of assignment, fees, expertise and
dan metode yang digunakan. method used.
2. Mendiskusikan rencana audit yang meliputi sifat dan ruang 2. Discuss audit plans that covers the characteristics and scope of
lingkup audit dengan para pihak terkait. the audit with related parties.
3. Menelaah kecukupan pemeriksaan oleh Kantor Akuntan Publik. 3. Review the adequacy of the audit by the Public Accounting Firm.
4. Memantau dan mengevaluasi pelaksanaan pemberian jasa 4. Monitor and evaluate the implementation of audit services
audit atas informasi keuangan historis tahunan oleh Akuntan provided on annual historical financial information by the Public
Publik dan/atau Kantor Akuntan Publik termasuk kesesuaiannya Accountant and/or Public Accounting Firm including the suitability
dengan standar akuntansi keuangan yang berlaku, kecukupan with applicable financial accounting standards, adequacy of time
waktu pekerjaan lapangan, kecukupan uji petik dan rekomendasi for field work, adequacy of test ase and recommendation for
perbaikan yang diberikan. improvement provided.
Pembagian Tugas dan Tanggung Jawab Dalam Division of Duties and Responsibilities in the
Keanggotaan Komite Audit Membership of the Audit Committee
Anggota Komite Audit terdiri dari 3 (tiga) orang yang berlatar belakang Members of the Audit Committee consist of 3 (three) personnel with
pendidikan diantaranya akuntansi dan keuangan serta mempunya educational background including in accounting and finance as well
pengalaman kerja yang beragam. Sifat pekerjaan Komite Audit adalah as with diverse work experience. The characteristic of the work of
kolektif kolegial. Dengan demikian, pelaksanaan tugas Komite Audit the Audit Committee is collective collegial. Thus, the implementation
dapat dilakukan secara bersama-sama sesuai dengan latar belakang of duties of the Audit Committee may be carried out simultaneously
pendidikan dan kompetensi yang dimiliki dari masing-masing anggota in accordance with the educational background and competency of
Komite Audit. each of the member of the Audit Committee.
Wewenang Komite Audit Authority of the Audit Committee
1. Dalam melaksanakan tugasnya Komite Audit mempunyai 1. In carrying out its duties, the Audit Committee has authorities as
wewenang sebagai berikut: follows:
a. Mengakses dokumen, data, dan informasi Perseroan tentang a. To access documents, data and information of the Company
karyawan, dana, aset, dan sumber daya perusahaan yang regarding employees, funds, assets, and company resources
diperlukan. as required.
b. Berkomunikasi langsung dengan karyawan, termasuk b. To communicate directly with employees, including the Board
Direksi dan pihak yang menjalankan fungsi audit internal, of Directors and parties that conduct the functions of internal
manajemen risiko, dan Akuntan terkait tugas dan tanggung audit, risk management, and accounting related to the duties
jawab Komite Audit. and responsibilities of the Audit Committee.
c. Melibatkan pihak independen di luar anggota Komite Audit c. To engage an independent party outside of the Audit
yang diperlukan untuk membantu pelaksanaan tugasnya (jika Committee required to assist in the implementation of duties
diperlukan). (if necessary).
d. Melakukan kewenangan lain yang diberikan oleh Dewan d. To act on other authorities provided by the Board of
Komisaris. Commissioners.
2. Dalam melaksanakan wewenangnya, Komite Audit dapat bekerja 2. In carrying out its authorities, the Audit Committee may work
sama dengan Unit Audit Internal. together with the Internal Audit Unit.
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LAPORAN SINGKAT PELAKSANAAN KEGIATAN BRIEF REPORT ON THE IMPLEMENTATION OF
KOMITE AUDIT TAHUN 2023 ACTIVITIES OF THE AUDIT COMMITTEE IN 2023
Dalam rangka melaksanakan pengelolaan Perseroan yang baik (Good In the context of implementing Good Corporate Governance, the
Corporate Governance), Dewan Komisaris telah membentuk Komite Board of Commissioners established the Audit Committee based
Audit dengan berpedoman kepada ketentuan yang berlaku. Untuk on applicable provisions. To comply with OJK Regulation No. 55/
memenuhi Peraturan OJK No. 55/POJK.04/2015 tanggal 23 Desember POJK.04/2015 dated 23 December 2015, the Company has posted
2015, Perseroan telah memuat Piagam Komite Audit yang memuat the Charter of the Audit Committee that contains the duties and
tugas dan tanggung jawab Komite Audit serta informasi lainnya yang responsibilities of the Audit Committee as well as other information
diwajibkan dalam Peraturan OJK tersebut pada Situs Web Perseroan. as required by OJK Regulation on the Company Website.
Dalam tahun buku 2023, Komite Audit melalui rapat-rapat Komite In the financial year 2023, the Audit Committee, through Committee
telah melakukan pembahasan dengan pihak terkait antara lain: meetings, carried out discussions with related parties including the
following:
a. Manajemen a. Management
Komite Audit melakukan penelaahan atas laporan keuangan The Audit Committee reviewed the audited and unaudited
audited dan unaudited yang dipublikasikan pada tahun 2023, financial statements published in the year 2023, in order to
guna memastikan bahwa isi dan pengungkapan informasi telah ensure that the content and disclosure of information comply with
sesuai dengan standar akuntansi dan ketentuan yang berlaku. applicable accounting standards and provisions. Evaluation of the
Evaluasi terhadap efektivitas pelaksanaan audit oleh auditor effectiveness in the audit implementation by the external auditor,
eksternal, independensi, objektivitas, serta kecukupan lingkup the independency, objectivity, as well as adequacy of the scope
pemeriksaannya juga dilakukan oleh Komite Audit melalui of the audit was also conducted by the Audit Committee through
pembahasan bersama Manajemen. Komite Audit juga melakukan discussions and monitoring of follow-ups in completing the Audit
pembahasan dan monitoring tindak lanjut penyelesaian temuan findings both by Internal and External Audits, monitoring of
Audit baik Audit Internal maupun audit eksternal, monitoring follow-ups in completing the cases that occurred in the context of
tindak lanjut penyelesaian kasus-kasus yang terjadi dalam rangka accelerating completion.
mendorong percepatan penyelesaian.
b. Auditor Eksternal b. External Auditor
• Dalam rangka proses audit laporan keuangan perusahaan • In the audit process of the Company’s financial statements as
per 31 Desember 2023 yang dilakukan oleh Kantor Akuntan per December 31, 2023 conducted by the Public Accounting
Publik (KAP), Komite Audit membahas rencana audit, Firm (KAP), the Audit Committee discussed audit plans,
monitoring progress pelaksanaan audit termasuk temuan monitoring the audit implementation progress including
yang memerlukan penyesuaian-penyesuaian, evaluasi findings that require adjustments, evaluation on internal
terhadap pengendalian internal termasuk pengendalian control including internal control of the Company’s financial
internal atas pelaporan keuangan Perseroan, serta kualitas statements, as well as the quality of the overall Company’s
pelaporan keuangan Perseroan secara keseluruhan. financial reporting.
• Untuk memenuhi Peraturan OJK No. 13/POJK.03/2017 • To comply with OJK Regulation No. 13/POJK.03/2017 dated
tanggal 27 Maret 2017 tentang Penggunaan Jasa Akuntan March 27, 2017 regarding the Use of Public Accountant and
Publik dan Kantor Akuntan Publik dalam Kegiatan Jasa Public Accounting Firm in Financial Service Activities, the
Keuangan, Komite Audit telah menyampaikan laporan hasil Audit Committee submitted the report on evaluation results
evaluasi pelaksanaan pemberian jasa audit atas informasi of the implementation of audit services provided on the
keuangan historis tahunan tahun buku 2022 kepada OJK pada annual historical financial information for the financial year
bulan April 2023. 2022 to OJK April 2023.
• Sebagai pemenuhan Peraturan OJK No. 9 tanggal 11 Juli • As compliance to OJK Regulation No. 9 dated July 11,
2023 tentang Penggunaan Jasa Akuntan Publik dan Kantor 2023 regarding the Use of Public Accountant and Public
Akuntan Publik dalam Kegiatan Jasa Keuangan, Komite Accounting Firm Services in Financial Service Activities, the
Audit memberikan rekomendasi kepada Dewan Komisaris Audit Committee extended its recommendations to the
mengenai penunjukan dan/atau penggantian Akuntan Board of Commissioners concerning the appointment and/or
Publik dan/atau Kantor Akuntan Publik untuk pelaksanaan replacement of Public Accountant and/or Public Accounting
pemberian jasa audit atas informasi keuangan historis Firm to provide audit services on the annual historical
tahunan tahun buku 2023. financial information for financial year 2023.
• Komite Audit juga telah melakukan kegiatan • The Audit Committee also carried out communication with
pengkomunikasian kepada Akuntan Publik dan/atau Kantor the Public Accountant and/or Public Accounting Firm and
Akuntan Publik dan pendokumentasiannya terkait hal audit documented the activities related to key audit matters in
utama atau key audit matters guna memenuhi Peraturan OJK order to comply with OJK Regulation No. 30 dated December
No. 30 tanggal 29 Desember 2023 tentang Pengomunikasian 29, 2023 regarding Communication on Key Audit Matters
Hal Audit Utama dalam Laporan Akuntan Publik atas Laporan in the Public Accountant Report on the Audited Financial
Keuangan yang Diaudit di Pasar Modal. Statements in the Capital Market.
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c. Unit Audit Internal c. Internal Audit Unit
• Komite Audit melakukan penelaahan terhadap rencana • The Audit Committee reviewed the annual internal audit plan,
audit internal tahunan, memonitor pelaksanaan dan hasil monitored the implementation and audit results, as well as
pemeriksaan, serta tindak lanjut penyelesaiannya oleh follow-ups on its completion by the Company’s Management.
Manajemen Perseroan. Komite Audit juga melakukan The Audit Committee also discussed with the Internal
pembahasan dengan Unit Audit Internal, dalam upaya Audit Unit in the effort to encourage the effectiveness and
mendorong efektivitas dan penguatan fungsi Unit Audit strengthening of the function of the Internal Audit Unit.
Internal.
• Berkenaan dengan upaya untuk lebih mengoptimalkan fungsi • In the effort to heighten optimization of the Internal Audit
Unit Audit Internal, Komite Audit telah merekomendasikan Unit’s function, the Audit Committee recommended the
untuk menerapkan Risk Based Audit sebagai metode dan implementation of Risk Based Audit as an audit method and
pendekatan audit yang digunakan Unit Audit Internal dalam approach to be used by the Internal Audit Unit in conducting
melakukan pemeriksaan. audits.
d. Dewan Komisaris d. The Board of Commissioners
Pelaksanaan tugas dan tanggung jawab, serta rekomendasi Implementation of duties and responsibilities, as well as
Komite Audit, secara periodik dilaporkan kepada Dewan recommendation of the Audit Committee is periodically reported
Komisaris. Secara garis besar sebagai berikut: to the Board of Commissioners generally as follows:
• Melakukan penelaahan atas usulan penunjukan KAP dan • Review of the recommendation on KAP appointment and the
Komite Audit telah memberikan rekomendasi kepada Dewan Audit Committee provided recommendation to the Board
Komisaris untuk menunjuk KAP Purwantono, Sungkoro & of Commissioners to appoint KAP Purwanto, Sungkoro &
Surja (member of Ernst & Young) untuk melakukan audit atas Surja (member of Ernst & Young) to conduct the audit of the
Laporan Keuangan Konsolidasian Perseroan yang berakhir 31 Company’s consolidated Financial Statements which ended
Desember 2023, serta melakukan penelaahan atas efektivitas on 31 December 2023, as well as review on the effectiveness
pelaksanaan Jasa Audit Kantor Akuntan Publik termasuk of the implementation of Public Accounting Firm Audit
aspek independensi dan objektivitas. Services including the aspect of independency and objectivity.
• Melakukan penelaahan atas Laporan Keuangan audited dan • Review of the audited and unaudited Financial Statements
unaudited yang dipublikasikan pada tahun 2023. published in the year 2023.
• Melakukan tinjauan atas efektivitas fungsi Internal Audit • Review of the effectiveness of the Internal Audit function
berkaitan dengan realisasi RKAT, temuan-temuan dan related to the realization of the RKAT, audit findings and
rekomendasi audit mencakup kepatuhan atas Internal recommendations that include compliance of the Internal
Control, proses pengelolaan risiko dan pelaksanaan tata Control, the process of risk management and implementation
kelola perusahaan (GCG). of GCG.
• Melakukan tinjauan efektivitas tindak lanjut atas penyelesaian • Review of the effectiveness of follow-ups on the completion
temuan-temuan Auditor Internal maupun Auditor Eksternal. of the Internal and External Auditors’ findings.
• Melakukan penelaahan antara lain terhadap laporan kinerja • Review, among others, of the Company’s monthly
bulanan Perseroan, usulan RKAP Tahun 2024 dan usulan- performance report, suggestions on 2024 RKAP and
usulan Manajemen yang memerlukan persetujuan Dewan Management’s suggestions that require the approval of the
Komisaris. Board of Commissioners.
• Melakukan pemutakhiran piagam atau pedoman kerja Komite • Update the charter or work guidelines of the Audit committee
Audit disesuaikan dengan peraturan perundang-undangan for suitability with the laws and regulations as well as
maupun kegiatan Perseroan. Company activities.
• Menyusun rencana kerja Komite Audit tahun 2024. • Preparation of work plan of the Audit Committee for the
year 2024.
Pelaporan Reporting
Piagam Komite Audit mengatur bahwa Komite Audit wajib The Audit Committee Charter regulates that the Audit Committee
menyampaikan laporan berikut kepada Dewan Komisaris: is obligated to submit the following reports to the Board of
Commissioners:
1. Komite Audit wajib membuat laporan kepada Dewan Komisaris 1. The Audit Committee is required to submit a report to the Board
atas setiap penugasan yang diberikan. of Commissioners on each assignment given.
2. Komite Audit wajib membuat laporan tahunan pelaksanaan 2. The Audit Committee is required to submit an annual report on
kegiatan Komite Audit yang diungkapkan dalam Laporan Tahunan the implementation of activities of the Audit Committee disclosed
Perusahaan. in the Company’s Annual Report.
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Hubungan Kerja Komite Audit
Work Relationship of the Audit Committee
Hubungan Kerja Komite Audit 1. Melakukan penelaahan atas pelaksanaan 1. Review audit implementation by internal auditor
dengan Auditor Internal pemeriksaan oleh auditor internal dan mengawasi and supervise implementation of follow-ups by
Work Relationship of the Audit pelaksanaan tindak lanjut oleh Direksi atas temuan the Board of Directors on findings of the Internal
Committee with the Internal Auditor Auditor Internal. Auditor.
2. Mengawasi pelaksanaan tindak lanjut oleh Direksi 2. Supervise implementation of follow-ups by the
atas temuan Auditor Internal. Board of Directors on findings of the Internal
Auditor.
3. Melakukan komunikasi secara langsung dengan 3. Communicate directly with the party that conducts
pihak yang menjalankan fungsi audit internal. the internal audit function.
4. Mengadakan rapat secara berkala dan insidentil 4. Hold meetings periodically and incidentally with the
dengan Auditor Internal. Internal Auditor.
Hubungan Kerja Komite Audit 1. Memberikan rekomendasi penunjukan Auditor 1. Provide recommendations on the appointment of
dengan Auditor Eksternal Eksternal kepada Dewan Komisaris. External Auditor to the Board of Commissioners.
Work Relationship of the Audit 2. Melakukan evaluasi pelaksanaan pemberian jasa 2. Evaluate the implementation of audit services
Committee with the External Auditor audit. provided by the External Auditor.
3. Melakukan penelaahan atas laporan keuangan. 3. Review financial statements.
Hubungan Kerja Komite Audit 1. Melakukan penelaahan atas informasi keuangan 1. Review financial information to be released by
dengan Accounting yang akan dikeluarkan Emiten atau Perusahaan Issuer or Public Company and/or authorities,
Work Relationship of the Audit publik dan/atau pihak otoritas antara lain laporan including financial reports, projections, and other
Committee with Accounting keuangan, proyeksi, dan laporan lainnya terkait reports related to the financial information of the
dengan informasi keuangan Emiten atau Perusahaan Issuer or Public Company.
Publik.
2. Melakukan penelaahan atas ketaatan terhadap 2. Review compliance with laws and regulations
peraturan perundang-undangan yang berhubungan related to the activities of the Issuer or Public
dengan kegiatan Emiten atau Perusahaan publik. Company.
PENILAIAN KINERJA (KPI) KOMITE AUDIT PERFORMANCE ASSESSMENT (KPI) OF THE
AUDIT COMMITTEE
Penilaian kinerja Komite Audit dilakukan setidaknya 1 (satu) The performance assessment of the Audit Committee is carried out
tahun sekali, dengan mempertimbangkan efektivitas Komite Audit at least one a year, by taking into account the effectiveness of the
dalam menjalankan fungsinya, tingkat kehadiran dalam rapat, dan Audit Committee in performing its function, level of attendance in
tingkat pemahaman akan masalah yang dihadapi Perusahaan yang meetings, and level of comprehension on the problems faced by the
diformulasikan dalam bentuk Key Performance Indicator (KPI) dan Company formulated in the form of Key Performance Indicator (KPI)
juga AKHLAK Behavior. and also AKHLAK Behavior.
REMUNERASI KOMITE AUDIT REMUNERATION OF THE AUDIT COMMITTEE
Penentuan jumlah remunerasi Komite Audit ditetapkan dengan Determining the amount of remuneration of the Audit Committee
mengacu pada Peraturan Menteri Negara Badan Usaha Milik Negara refers to the Minister of State-Owned Enterprises Regulation No. PER-
No. PER-3/MBU/03/2023 tentang Organ dan Sumber Daya Manusia 3/MBU/03/2023 regarding Organs and Human Resources of State-
Badan Usaha Milik Negara yang mengatur bahwa penghasilan Owned Enterprises which regulates that income of members of the
anggota Komite Audit, yakni berupa honorarium maksimal sebesar Audit Committee, namely in the form of honorarium at maximum
20% (dua puluh persen) dari gaji Direktur Utama Perusahaan dengan of 20% (twenty percent) of the salary of the Company’s President
ketentuan pajak ditanggung Perusahaan dan tidak diperkenankan Director with the provision that taxes are borne by the Company
menerima penghasilan lain selain honorarium tersebut. Anggota and are not permitted to receive income other than the honorarium.
Dewan Komisaris yang menjadi Ketua/Anggota Komite Audit tidak Member of the Board of Commissioners serving as Chairman/Member
diberikan penghasilan tambahan dari jabatan tersebut. of the Audit Committee is not provided with additional income from
the assigned position.
RAPAT KOMITE AUDIT MEETINGS OF THE AUDIT COMMITTEE
Kebijakan Policy
1. Komite Audit mengadakan rapat secara berkala paling kurang 1. The Audit Committee holds periodic meetings at least once in 3
satu kali dalam 3 (tiga) bulan. (three) months.
2. Rapat Komite Audit dapat mengambil keputusan apabila 2. Meetings of the Audit Committee may make decisions if at
sekurang-kurangnya dihadiri oleh lebih dari 1/2 (satu per dua) least attended by more than ½ (one-half) of the total members
dari jumlah anggota termasuk seorang Komisaris Independen. including an Independent Commissioners.
3. Keputusan rapat komite dilakukan berdasarkan musyawarah 3. Decisions of the committee meetings are carried out based on
mufakat. Dalam hal tidak terjadi musyawarah mufakat, deliberation for consensus. In the event deliberation for consensus
pengambilan keputusan dilakukan dengan suara terbanyak. is not reached, decision making is conducted by majority vote.
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4. Rapat dipimpin oleh Ketua Komite Audit atau anggota Komite 4. Meetings are chaired by the Chairman of the Audit Committee or
Audit dari Komisaris Independen apabila Ketua Komite Audit an Independent Commissioner member of the Audit Committee
berhalangan hadir. if the Audit Committee Chairman is unable to attend.
5. Setiap rapat Komite Audit harus dituangkan dalam risalah rapat 5. Each meeting of the Audit Committee must be documented in the
yang ditandatangani oleh seluruh anggota Komite Audit yang minutes of meeting signed by all attended members of the Audit
hadir. Perbedaan pendapat yang terjadi dalam rapat komite wajib Committee. Difference of opinion that occur in the committee
dicantumkan secara jelas dalam risalah rapat beserta alasan meetings must be clearly documented in the minutes of meeting
perbedaan tersebut. together with the reasons behind the differences.
Realisasi Rapat dan Tingkat Kehadiran Realization of Meeting and Level of Attendance
Selama tahun 2023, Komite Audit telah melaksanakan 23 (dua puluh During the year 2023, the Audit Committee conducted 23 (twenty-
tiga) kali, baik rapat internal Komite maupun rapat bersama Direktur three) meetings, both the Committee’s internal meeting as well
dan Divisi terkait seperti Fungsi Audit Internal, dan Accounting/ as joint meetings with the Board of Directors and related Divisions
Controller. Komite Audit juga aktif hadir dan terlibat dalam Rapat such as Internal Audit Function and Accounting/Controller. The
Dewan Komisaris dengan tujuan agar hal-hal yang bersifat substantif Audit Committee also actively attended and involved in the Meeting
dapat segera dilaporkan kepada Dewan Komisaris. of the Board of Commissioners with the objective so that matters
that were substantive were immediately reported to the Board of
Commissioners.
Berikut frekuensi dan tingkat kehadiran Rapat Komite Audit: Following is the frequency and level of attendance of the Audit
Committee Meetings:
Nama Jabatan Jumlah Rapat Kehadiran
Name Position Number of Meeting Attendance
Hernawan Bekti Sasongko Ketua Komite/Komisaris Independen 20 81%
Chairman of Committee/Independent Commissioners
Adil Nusyirwan Anggota | Member 23 100%
Maryanto Makhdori Anggota | Member 14 100%
AGENDA RAPAT KOMITE AUDIT AGENDA OF AUDIT COMMITTEE MEETINGS
Selama tahun 2023, rapat Komite Audit telah membahas agenda- During the year 2023, the Audit Committee meetings discussed
agenda antara lain: various agenda, including the following:
1. Memberikan rekomendasi kepada Dewan Komisaris mengenai 1. Recommendations to the Board of Commissioners on the
penunjukan maupun evaluasi Akuntan Publik dan/atau Kantor appointment and evaluation of the Public Accountant and/or
Akuntan Publik. Pubic Accounting Firm.
2. Rapat dengan Direktur Keuangan dan pejabat eksekutif untuk 2. Meetings with the Director of Finance and executive officials to
membahas: discuss the following:
a. Penelaahan atas laporan keuangan mencakup penyajian a. Review of the financial statements covering presentation and
dan pengungkapan dalam laporan keuangan, perlakuan disclosure in the financial statements, accounting treatment
dan kebijakan akuntansi dan kesesuaiannya dengan prinsip and policy and its suitability with the generally applicable
akuntansi yang berlaku umum. accounting principles.
b. Penelaahan atas kinerja keuangan dan kecukupan laporan b. Review of financial performance and adequacy of financial
keuangan publikasi dan pelaporan kepada OJK. statement publication and reporting to OJK.
c. Rekomendasi serta progres tindak lanjut hasil audit dari c. Recommendations as well as follow-up progress on audit
auditor eksternal. findings from the external auditor.
3. Rapat dengan Chief Audit Executive untuk membahas: 3. Meetings with Chief Audit Executive to discuss:
a. Rencana audit, ruang lingkup dan temuan audit, tindak lanjut, a. Audit plans, scope and findings of audit, follow-up,
rekomendasi hasil audit dan kecukupan sistem pengendalian recommendation of audit results and adequacy of internal
internal. control system.
b. Kinerja internal audit. b. Performance of internal audit.
4. Rapat dengan Akuntan Publik untuk membahas rencana audit, 4. Meetings with the Public Accountant to discuss audit plans, scope
ruang lingkup audit, temuan audit, rekomendasi hasil audit dan of audit, audit findings, recommendations on audit results and
management letter yang telah disampaikan. management letter submitted.
5. Pemutakhiran piagam atau pedoman kerja serta rencana program 5. Update on the charter or work guidelines as well as work program
kerja Komite Audit untuk tahun buku 2024. plans of the Audit Committee for financial year 2024.
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RENCANA PELAKSANAAN RAPAT KOMITE AUDIT PLANS FOR IMPLEMENTATION OF AUDIT
TAHUN 2024 COMMITTEE MEETINGS IN 2024
Dalam rangka meningkatkan koordinasi yang lebih efektif, sesuai In the effort to improve a more effective coordination, in line with
Program Kerja Komite Audit tahun buku 2024 bahwa rapat dengan the Work Program of the Audit Committee for financial year 2024
Fungsi Internal Audit Elnusa direncanakan dilakukan setiap minggu that meetings with Elnusa’s Internal Audit Function are planned to be
ke-2 setidaknya setiap 2 (dua) bulan dengan agenda rapat di conducted every second week at least every 2 (two) months with the
antaranya membahas tentang progres penugasan audit termasuk meeting agenda to include discussions on audit assignment progress
tindak lanjutnya. Begitu pun rapat dengan Fungsi Accounting and its follow-ups. So as the meetings with Elnusa Accounting
Elnusa rencananya dilakukan per kuartal. Sedangkan rapat dengan Function are planned to be conducted per quarter. While meetings
Akuntan Publik dan/atau Kantor Akuntan Publik di antaranya untuk with the Public Accountant and/or Public Accounting Firm, among
penelaahan informasi keuangan. Rapat yang bersifat unplanned juga others, are to review financial information. Unplanned meetings may
dapat dilaksanakan sewaktu-waktu sesuai dengan kebutuhan. also be held at any time as needed.
PENGEMBANGAN KOMPETENSI ANGGOTA COMPETENCY DEVELOPMENT OF MEMBERS OF
KOMITE AUDIT THE AUDIT COMMITTEE
Perseroan memfasilitasi pelaksanaan program pengembangan bagi The Company facilitates the implementation of development
Komite Audit dalam rangka meningkatkan kompetensi anggota programs for the audit Committee in the effort to enhance the
Komite Audit. Program ini diharapkan mampu memberikan dampak competency of members of the Audit committee. These programs
positif terhadap produktivitas dan efektivitas kinerja Komite Audit. are hoped to be able to provide positive impact on productivity and
effectiveness of the Audit Committee’s performance.
Nama Pelatihan dan Pengembangan Tempat dan Tanggal Penyelenggara
Name Training Development Place and Date Organizer
Hernawan Bekti Sasongko BLMI GRC Masterclass Daring, 10 Agustus 2023 PT Bursa Efek Indonesia
Online, August 10, 2023
Adil Nusyirwan Special Directorship Program Bali, 29–30 November 2023 Indonesian Institute for
Bali, November 29–30, 2023 Corporate Directorship
Maryanto Makhdori Special Directorship Program Bali, 29–30 November 2023 Indonesian Institute for
Bali, November 29–30, 2023 Corporate Directorship
Sertifikasi Profesi
Certification of Profession
Jumlah Pemilik
No. Jenis Sertifikasi Type of Certification
Number of Owner
1 Sertifikasi Manajemen Risiko Level 4 1 Certification of Risk Management Level 4
Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee
Komite Nominasi dan Remunerasi adalah organ pendukung Dewan The Nomination and Remuneration Committee is a supporting organ
Komisaris yang bertugas dan tanggung jawab untuk membantu Dewan of the Board of Commissioners with duties and responsibilities to
Komisaris dalam menjalankan tugas pengawasan dan pemberian assist the Board of Commissioners in carrying out its supervisory
nasihat di bidang pengelolaan dan pengembangan Sumber Daya and advisory duties in the field of management and development
Manusia (SDM) termasuk proses remunerasi dan nominasi Dewan of Human Capital (HC) including the remuneration and nomination
Komisaris dan Direksi Perseroan. process of the Board of Commissioners and the Board of Directors of
the Company.
DASAR PEMBENTUKAN KOMITE NOMINASI DAN LEGAL BASIS OF THE ESTABLISHMENT OF
REMUNERASI THE NOMINATION AND REMUNERATION
COMMITTEE
1. Peraturan Otoritas Jasa Keuangan No. 34/POJK.04/2014 tanggal 1. Financial Services Authority Regulation No. 34/POJK.04/2014
8 Desember 2014 tentang Komite Nominasi dan Remunerasi dated December 8, 2014 on the Nomination and Remuneration
Emiten atau Perusahaan Publik. Committee of Issuers or Public Companies.
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2. Peraturan Menteri Negara Badan Usaha Milik Negara No. PER-3/ 2. Regulation of the Minister of State-Owned Enterprises No. PER-3/
MBU/03/2023 tentang Organ dan Sumber Daya Manusia Badan MBU/03/2023 concerning Organs and Human Resources of State-
Usaha Milik Negara. Owned Enterprises.
3. Anggaran Dasar Perseroan yang telah beberapa kali diubah dan 3. The Company’s Articles of Association which have been amended
terakhir berdasarkan Akta Pernyataan Keputusan Rapat dan several times and most recently based on Deed of Meeting
Perubahan Anggaran Dasar No. 8 tanggal 17 Oktober 2022 yang Resolution and Amendment of Articles of Association No. 8 dated
dibuat oleh Notaris Aryanti Artisari, S.H., M.Kn. di Jakarta. October 17, 2022 made by Notary Aryanti Artisari, S.H., M.Kn. in
Jakarta.
PIAGAM KOMITE NOMINASI DAN REMUNERASI CHARTER OF THE NOMINATION AND
REMUNERATION COMMITTEE
Komite Nominasi dan Remunerasi Perseroan telah memiliki piagam The Nomination and Remuneration Committee of the Company has a
sebagai pedoman tata cara pelaksanaan kegiatan operasional yang charter as guidelines on the procedures for implementing operational
secara terus menerus disempurnakan dan diperbarui sesuai dengan activities which are continuously refined and updated in accordance
perkembangan peraturan perundang-undangan yang berlaku serta with the development of applicable laws and regulations and current
kondisi terkini. Pembaruan/penyempurnaan atas Piagam Komite conditions. The last updated/refined version of the Company’s
Nominasi dan Remunerasi Perseroan terakhir dilakukan pada Nomination and Remuneration Committee Charter was carried out
Desember 2023. in December 2023.
Piagam Komite Nominasi dan Remunerasi tersebut memuat: The Nomination and Remuneration Committee Charter consists of
the following:
1. Landasan hukum; 1. Legal basis;
2. Struktur organisasi dan keanggotaan Komite Nominasi dan 2. Organizational structure and membership of the Nomination and
Remunerasi; Remuneration Committee;
3. Persyaratan keanggotaan Komite Nominasi dan Remunerasi; 3. Membership requirements for the Nomination and Remuneration
Committee;
4. Tanggung jawab Komite Nominasi dan Remunerasi; 4. Responsibilities of the Nomination and Remuneration Committee;
5. Tugas Komite Nominasi dan Remunerasi; 5. Duties of the Nomination and Remuneration Committee;
6. Wewenang hak dan kewajiban Komite Nominasi dan Remunerasi; 6. Authority on the rights and obligations of the Nomination and
Remuneration Committee;
7. Rapat Komite Nominasi dan Remunerasi; 7. Meeting of the Nomination and Remuneration Committee;
8. Masa jabatan anggota Komite Nominasi dan Remunerasi. 8. Term of office of members of the Remuneration and Nomination
Committee.
KODE ETIK KOMITE NOMINASI DAN CODE OF ETHICS OF THE NOMINATION AND
REMUNERASI REMUNERATION COMMITTEE
Setiap anggota Komite Nominasi dan Remunerasi berkomitmen Each member of the Nomination and Remuneration Committee
memberikan kemampuan terbaiknya dan mematuhi kode etik is committed to extend his/her best ability and to comply with the
yang berlaku, dengan mengutamakan integritas, independensi, applicable code of ethics, by prioritizing integrity, independency,
objektivitas, kejujuran, dan komitmen terhadap prinsip-prinsip GCG. objectivity, honesty, and commitment to GCG principles.
KEANGGOTAAN KOMITE NOMINASI DAN MEMBERSHIP OF THE NOMINATION AND
REMUNERASI REMUNERATION COMMITTEE
1. Anggota Komite paling kurang terdiri dari 3 (tiga) orang Anggota 1. The Committee consists of at least 3 (three) members, namely as
yaitu: follows:
a. Ketua Komite merangkap Anggota yang merupakan Komisaris a. The Chairman of the Committee who is concurrently an
Independen maupun Anggota Komite yang merupakan Independent Commissioner and Committee Members who is
pihak yang berasal dari luar perusahaan wajib memenuhi from outside of the Company is required to fulfil the following
persyaratan sebagai berikut: requirements:
• Tidak memiliki saham baik langsung maupun tidak • Do not own shares either directly or indirectly in the
langsung pada Perusahaan. Company.
• Tidak mempunyai hubungan usaha baik langsung • Do not have direct or indirect business relationship
maupun tidak langsung yang berkaitan dengan kegiatan related to the Company’s business activities.
usaha Perusahaan.
• Bukan merupakan orang yang bekerja atau mempunyai • Not a person who works or has the authority and
wewenang dan tanggung jawab untuk merencanakan, responsibility to plan, lead, control or supervise this
memimpin, mengendalikan atau mengawasi Perusahaan Company within 6 (six) months before appointed by the
ini dalam waktu 6 (enam) bulan sebelum diangkat oleh Board of Commissioners.
Dewan Komisaris.
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• Tidak mempunyai hubungan keluarga sedarah sampai • Do not have a family relationship up to 3rd degree, either
derajat ke-3, baik menurut garis lurus maupun garis in a straight line or sideway-line or a relationship arising
ke samping ataupun hubungan yang timbul karena from marriage with another Member of the Board
perkawinan dengan Anggota Dewan Komisaris lainnya of Commissioners or with a Member of the Board of
atau dengan Anggota Direksi. Directors.
b. Anggota Komite lainnya dapat berasal dari: b. Other Committee members may come from the following:
• Anggota Dewan Komisaris • Member of the Board of Commissioners
• Pihak yang berasal dari luar Perusahaan • Party from outside of the Company
• Pihak yang menduduki jabatan manajerial di bawah • Party who holds a managerial position under the Board
Direksi yang membidangi Sumber Daya Manusia of Directors in charge of Human Resources
2. Anggota Komite lainnya sebagaimana dimaksud pada angka 1 2. Other Committee members as referred to in number 1 letter b
huruf b di atas sebagian besar tidak dapat berasal dari pihak yang above mostly cannot come from parties who hold managerial
menduduki jabatan manajerial di bawah Direksi yang membidangi positions under the Board of Directors in charge of Human
Sumber Daya Manusia. Resources.
3. Anggota Direksi Perusahaan tidak dapat menjadi Anggota Komite. 3. Members of the Company’s Board of Directors may not be
appointed as Committee Members.
PERSYARATAN KEANGGOTAAN KOMITE MEMBERSHIP REQUIREMENTS OF THE
NOMINASI DAN REMUNERASI NOMINATION AND REMUNERATION
COMMITTEE
Secara umum, persyaratan anggota Komite Nominasi dan Remunerasi, In general, the requirements for members of the Nomination and
antara lain: Remuneration Committee, among others are as follows:
1. Memiliki integritas, dedikasi, kemampuan, pendidikan, 1. Having integrity, dedication, ability, education, independency and
independensi dan pengalaman sesuai dengan bidang experience in accordance with the field of work, and be able to
pekerjaannya, serta mampu mengkomunikasikan secara lisan communicate verbally and in writing of all results of carrying out
maupun tertulis semua hasil pelaksanaan tugasnya kepada their duties to the Board of Commissioners in accordance with
Dewan Komisaris sesuai prosedur yang berlaku. applicable procedures.
2. Memiliki pengetahuan yang cukup untuk dapat memahami 2. Having sufficient knowledge to be able to understand the
prinsip dan proses penetapan Nominasi dan Remunerasi serta principles and processes for determining Nomination and
mampu mengkomunikasikan pelaksanaan tugas dan fungsinya Remuneration and be able to communicate the implementation
kepada Dewan Komisaris. of their duties and functions to the Board of Commissioners.
3. Memiliki pengetahuan yang memadai tentang Anggaran Dasar 3. Having adequate knowledge of the Company’s Articles of
Perusahaan, peraturan perundang-undangan dan peraturan Association, statutory regulations and other regulations related
lainnya terkait penetapan Nominasi dan Remunerasi. to determining Nomination and Remuneration.
4. Memiliki pengetahuan mengenai Nominasi dan Remunerasi yang 4. Having knowledge of Nomination and Remuneration that applies
berlaku pada industri sesuai dengan kegiatan usaha Perusahaan to the industry in accordance with the business activities of
sejenis dan skala usaha dari Perusahaan dalam industrinya. similar companies and the business scale of the company in the
industry.
5. Sekurang-kurangnya salah satu Anggota Komite harus memiliki 5. At least one Committee Member must have the background
latar belakang dan kompetensi dalam pendidikan atau memiliki and competency in education or expertise in the field of Human
keahlian dalam bidang Sumber Daya Manusia. Resources.
KETENTUAN MASA JABATAN PROVISIONS ON TERM OF OFFICE
Masa jabatan anggota Dewan Komisaris yang merangkap sebagai The term of office of members of the Board of Commissioners
anggota Komite Nominasi dan Remunerasi sama dengan masa who also serve as members of the Nomination and Remuneration
jabatannya sebagai anggota Dewan Komisaris sebagaimana Committee is the same as their term of office as members of the Board
ditetapkan melalui RUPS. Masa jabatan anggota Komite Nominasi of Commissioners as determined by the GMS. The term of office of
dan Remunerasi tidak boleh lebih lama dari masa jabatan Dewan members of the Nomination and Remuneration Committee may not
Komisaris dan dapat dipilih kembali hanya untuk 1 (satu) periode be longer than the term of office of the Board of Commissioners and
berikutnya. can only be reappointed for 1 (one) subsequent period.
PERSONALIA ANGGOTA KOMITE NOMINASI DAN PERSONNEL MEMBERS OF THE NOMINATION
REMUNERASI AND REMUNERATION COMMITTEE
Komite Nominasi dan Remunerasi untuk tahun buku 2023 terdiri dari The Nomination and Remuneration Committee for the financial
3 (tiga) orang di antaranya Komisaris Independen sebagai Ketua. year 2022 consists of 3 (three) members, including an Independent
Commissioner as Chairman.
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SUSUNAN KOMITE NOMINASI DAN REMUNERASI COMPOSITION OF THE NOMINATION AND
REMUNERATION COMMITTEE
Per 31 Desember 2023, komposisi dan susunan Komite Nominasi As of December 31, 2023, the composition of the Nomination and
dan Remunerasi terdiri dari 1 (satu) orang ketua dan 2 (dua) orang Remuneration Committee consists of 1 (one) chairman and 2 (two)
anggota sebagai berikut: members, as follows:
Nama Jabatan Dasar Pengangkatan Masa Jabatan Periode Jabatan
Name Position Basis of Appointment Term of Office Period of Position
Lusiaga Levi Susila Ketua Komite/Komisaris SK Dewan Komisaris No. 003 Tahun 2021 2021–2024 Ke-2
Independen Decree of the Board of Commissioners 2nd
Committee Chairman/ No. 003 of Year 20021
Independent Commissioner
Yudo Irianto Anggota SK Dewan Komisaris No. 009 Tahun 2023 2023–2026 Ke-2
Member Decree of the Board of Commissioners 2nd
No. 009 of Year 2023
Agung Wahidin Anggota SK Dewan Komisaris No. 010 Tahun 2023 2023–2026 Ke-2
Wibisana Member Decree of the Board of Commissioners 2nd
No. 010 of Year 2023
PROFIL KOMITE NOMINASI DAN REMUNERASI PROFILE OF THE NON-COMMISSIONER OF
NON- KOMISARIS THE NOMINATION AND REMUNERATION
COMMITTEE
Lusiaga Levi Susila Lusiaga Levi Susila
Ketua Komite Nominasi dan Remunerasi Chairman of the Nomination and Remuneration Committee
Profil disajikan pada “Profil Dewan Komisaris” dalam bab “Profil The profile is presented in the “Profile of the Board of Commissioners”
Perusahaan” yang terdapat dalam Laporan Tahunan ini. section of the “Company Profile” chapter contained in this Annual
Report.
YUDO IRIANTO
Anggota Komite Nominasi dan Remunerasi | Member of the Nomination and Remuneration Committee
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 60 tahun per 31 Desember 2023 | Age 60 years old as of December 31, 2023
Kelahiran Kebumen, 14 Oktober 1963 | Born Kebumen, October 14, 1963
Domisili Bekasi, Jawa Barat | Domicile Bekasi, West Java
Dasar Hukum Surat Keputusan Dewan Komisaris No. 010 Tahun Decree of the Board of Commissioners No. 010 of
Penunjukan 2020 2020
Legal Basis of
Appointment
Periode Jabatan 2023–2026, Periode Ke-2 2023–2026, 2nd Period
Term of Office
Pendidikan • Sarjana Ekonomi Akuntansi, Universitas • Bachelor (Sarjana) in Economics - Accounting,
Education Diponegoro, Semarang (1988) Universitas Diponegoro, Semarang (1988)
• Magister Management, Human Resources • Master (Magister) in Management, Human
Management, Universitas Padjajaran, Bandung Resources Management, Universitas Padjajaran,
dan College Business Administration, Kentucky Bandung and College Business Administration,
University, USA (1996) Kentucky University, USA (1996)
Pengalaman Kerja • Dewan Pengawas Dana Pensiun Pertamina (2022– • Supervisory Board at Pertamina Pension Fund
Work Experience sekarang) (2022–current)
• Komisaris Independen di PT Pertalife Insurance • Independent Commissioner at PT Pertalife
(2021–2022) Insurance (2021–2022)
• SVP HRD PT Pertamina (Persero) (2017–2018) • SVP HRD of PT Pertamina (Persero) (2017–2018)
• VP People Management PT Pertamina (Persero) • VP People Management of PT Pertamina (Persero)
(2013–2017) (2013–2017)
• VP HR Operation PT Pertamina (Persero) • VP HR Operation of PT Pertamina (Persero)
(2009–2013) (2009–2013)
• VP HR Group Shared Services PT Pertamina • VP HR Group Shared Services of PT Pertamina
(Persero) (2008–2009) (Persero) (2008–2009)
• Presiden Komisaris PT Pertamina Pedeve • President Commissioner of PT Pertamina Pedeve
Indonesia (2018) Indonesia (2018)
• Presiden Komisaris PT Pertamina Dana Ventura • President Commissioner of PT Pertamina Dana
(2013–2018) Ventura (2013–2018)
• Komisaris Perseroan (2017–2018) • Commissioner of the Company (2017–2018)
• Dewan Pengawas di Dana Pensiun Pertamina • Supervisory Board at Pertamina Pension Fund
(2009–2013) (2009–2013)
Rangkap Jabatan Tidak ada None
Concurrent Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota No affiliation with other members of the Board of
Affiliated Dewan Komisaris lainnya, Direksi dan Pemegang Commissioners, the Board of Directors and Major
Relationships Saham Utama Shareholder
Kepemilikan Saham Tidak ada None
ELSA
ELSA Share
Ownership
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AGUNG WAHIDIN WIBISANA
Anggota Komite Nominasi dan Remunerasi | Member of the Nomination and Remuneration Committee
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 48 tahun per 31 Desember 2023 | Age 48 years old as of December 31, 2023
Kelahiran Jakarta, 20 Desember 1975 | Born Jakarta, December 20, 1975
Domisili Bekasi, Jawa Barat | Domicile Bekasi, West Java
Dasar Hukum Surat Keputusan Dewan Komisaris No. 010 Tahun Decree of the Board of Commissioners No. 010
Penunjukan 2020 of 2020
Legal Basis of
Appointment
Periode Jabatan 2023–2026, Periode Ke-2 2023–2026, 2nd Period
Term of Office
Pendidikan • Sarjana Hukum Bisnis, Universitas Parahyangan, • Bachelor (Sarjana) in Business Law, Universitas
Education Bandung (1999) Parahyangan, Bandung (1999)
• Diploma Human Capital Management, Singapore • Diploma in Human Capital Management,
Human Resources Institute (2009) Singapore Human Resources Institute (2009)
• Master in Business Administration, IPMI Business • Master in Business Administration, IPMI Business
School (2022) School (2022)
Pengalaman Kerja • Senior Manager of Human Capital Business • Senior Manager of Human Capital Business
Work Experience Partner Perseroan (2018–2020) Partner of the Company (2018–2020)
• Department Head of Human Resources Drilling & • Department Head of Human Resources Drilling &
Oilfield Services Perseroan (2016–2018) Oilfield Services of the Company (2016–2018)
• Department Head of Organization Development • Department Head of Organization Development
& Talent Management Perseroan (2012–2016) & Talent Management of the Company
(2012–2016)
• Section Head of Sourcing Perseroan (2010–2012) • Section Head of Sourcing of the Company
(2010–2012)
• Human Resources Policy & System Manager • Human Resources Policy & System Manager of
PT Infomedia Nusantara (2010) PT Infomedia Nusantara (2010)
• Human Resource Performance Manager • Human Resource Performance Manager of
PT Infomedia Nusantara (2008–2010) PT Infomedia Nusantara (2008–2010)
• Human Resource Operation Manager • Human Resource Operation Manager of
PT Infomedia Nusantara (2006–2008) PT Infomedia Nusantara (2006–2008)
• Associate di Konsultan Hukum (1999–2002) • Associate at Law Consultant (1999–2002)
Rangkap Jabatan VP Human Capital Perseroan (2020–sekarang) VP of Company Human Capital (2020–present)
Concurrent Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota No affiliation with other members of the Board of
Affiliated Dewan Komisaris lainnya, Direksi dan Pemegang Commissioners, the Board of Directors and Major
Relationships Saham Utama Shareholder
Kepemilikan Tidak ada None
Saham ELSA
ELSA Share
Ownership
INDEPENDENSI KOMITE NOMINASI DAN INDEPENDENCY OF THE NOMINATION AND
REMUNERASI REMUNERATION COMMITTEE
Pernyataan independensi Komite Nominasi dan Remunerasi The statement of independency of the Company’s Nomination and
Perseroan diuraikan melalui tabel di bawah ini: Remuneration Committee is outlined in the table below:
Agung
Aspek Independensi Lusiaga Levi
Yudo Irianto Wahidin
Independency Aspect Susila
Wibisana
Tidak berasal dari pihak yang menduduki jabatan manajerial di bawah Direksi yang membidangi
sumber daya manusia.
√ √ √
Not from a party that holds managerial position under the Board of Directors in charge of human
resources.
Tidak mempunyai saham langsung maupun tidak langsung di Perusahaan.
√ √ √
Not having direct or indirect shares in the Company.
Tidak mempunyai hubungan Afiliasi dengan anggota Dewan Komisaris, anggota Direksi, atau
Pemegang Saham Utama Perusahaan.
√ √ √
No affiliation with members of the Board of Commissioners, members of the Board of Directors,
or Major Shareholders of the Company.
Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang berkaitan dengan
kegiatan usaha Perusahaan. √ √ √
No direct or indirect business relationship related to the Company’s business activities.
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Agung
Aspek Independensi Lusiaga Levi
Yudo Irianto Wahidin
Independency Aspect Susila
Wibisana
Tidak menjabat sebagai pengurus partai politik dan/atau calon/anggota legislatif dan/atau
merupakan calon atau menjabat sebagai kepala/wakil kepala pemerintahan daerah.
√ √ √
Not serving as a political party administrator and/or legislative candidate/member and/or a
candidate or serving as head/deputy head of a regional government.
Tidak memiliki jabatan lain yang dapat menimbulkan benturan kepentingan terkait dengan jabatan
di Perusahaan.
√ √ √
Having no other positions that may cause conflict of interest related to the position in the
Company.
√: memenuhi | complied
TUGAS DAN TANGGUNG JAWAB KOMITE DUTIES AND RESPONSIBILITIES OF THE
NOMINASI DAN REMUNERASI NOMINATION AND REMUNERATION
COMMITTEE
Komite Nominasi dan Remunerasi melakukan evaluasi serta menyusun The Nomination and Remuneration Committee evaluates, prepares
dan memberikan rekomendasi kepada Dewan Komisaris mengenai and provides recommendations to the Board of Commissioners
sistem/kebijakan nominasi dan remunerasi bagi Dewan Komisaris dan regarding the nomination and remuneration system/policy for the
Direksi: Board of Commissioners and the Board of Directors:
1. Terkait dengan fungsi nominasi: 1. Related to the nomination function:
a. Memberikan rekomendasi kepada Dewan Komisaris a. Provide recommendations to the Board of Commissioners
mengenai: regarding the following:
• Komposisi jabatan anggota Direksi dan/atau anggota • Composition of positions of members of the Board of
Dewan Komisaris; Directors and/or members of the Board of Commissioners;
• Kebijakan dan kriteria yang dibutuhkan dalam proses • Policies and criteria required in the Nomination process;
Nominasi; dan and
• Kebijakan evaluasi kinerja bagi anggota Direksi dan/atau • Performance evaluation policy for members of the
anggota Dewan Komisaris. Board of Directors and/or members of the Board of
Commissioners.
b. Membantu Dewan Komisaris melakukan penilaian kinerja b. Assist the Board of Commissioners in assessing the performance
anggota Direksi dan/atau anggota Dewan Komisaris. of members of the Board of Directors and/or members of the
Board of Commissioners.
c. Memberikan rekomendasi kepada Dewan Komisaris c. Provide recommendations to the Board of Commissioners
mengenai program pengembangan kemampuan anggota regarding capacity development programs for members
Direksi dan/atau anggota Dewan Komisaris. of the Board of Directors and/or members of the Board of
Commissioners.
d. Memberikan usulan/rekomendasi calon anggota Direksi dan/ d. Provide proposals/recommendations for prospective members of
atau calon anggota Dewan Komisaris yang memenuhi syarat the Board of Directors and/or prospective members of the Board
kepada Dewan Komisaris untuk disampaikan kepada Rapat of Commissioners who meet the requirements to the Board
Umum Pemegang Saham. of Commissioners to be submitted to the General Meeting of
Shareholders.
e. Menyusun dan memberikan rekomendasi kepada Dewan e. Prepare and provide recommendations to the Board of
Komisaris mengenai sistem dan prosedur pemilihan dan/atau Commissioners regarding the system and procedures for selecting
penggantian anggota Dewan Komisaris dan Direksi kepada and/or replacing members of the Board of Commissioners and
Dewan Komisaris untuk disampaikan kepada Rapat Umum Directors to the Board of Commissioners to be submitted to the
Pemegang Saham. General Meeting of Shareholders.
2. Terkait fungsi Remunerasi: 2. Regarding Remuneration function:
a. Melakukan evaluasi terhadap sistem/kebijakan remunerasi a. Evaluate remuneration systems/policies based on
yang didasarkan atas kinerja, risiko, kewajaran dengan peer performance, risks, fairness with peer groups, targets and
group, sasaran, dan strategi jangka panjang. long-term strategies.
b. Menyusun dan memberikan rekomendasi kepada Dewan b. Prepare and provide recommendations to the Board of
Komisaris mengenai: Commissioners regarding:
• Struktur remunerasi; • Remuneration structure;
• Kebijakan remunerasi; dan • Remuneration policy; and
• Besaran remunerasi; Struktur, kebijakan dan besaran • Amount of remuneration; The structure, policies and
remunerasi bagi Dewan Komisaris dan Direksi tersebut amount of remuneration for the Board of Commissioners
di atas dievaluasi oleh Komite Nominasi dan Remunerasi and Directors above are evaluated by the Nomination
sekurang-kurangnya satu kali dalam satu tahun. and Remuneration Committee at least once a year.
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c. Menyampaikan hasil evaluasi dan memberikan rekomendasi c. Submit evaluation results and provide recommendations to
kepada Dewan Komisaris mengenai kebijakan remunerasi the Board of Commissioners regarding remuneration policies
bagi Direksi dan Dewan Komisaris untuk disampaikan kepada for the Board of Directors and Board of Commissioners to be
Rapat Umum Pemegang Saham. submitted to the General Meeting of Shareholders.
d. Memastikan bahwa kebijakan remunerasi telah sesuai d. Ensure that the remuneration policy is in accordance with
dengan ketentuan yang berlaku. applicable regulations.
e. Melakukan evaluasi secara berkala terhadap penerapan e. Conduct regular evaluations of the implementation of
kebijakan remunerasi. remuneration policies.
f. Membantu Dewan Komisaris melakukan penilaian kinerja f. Assist the Board of Commissioners in conducting performance
dengan kesesuaian remunerasi yang diterima masing-masing assessments according to the remuneration received by each
anggota Direksi dan/atau anggota Dewan Komisaris. member of the Board of Directors and/or members of the
Board of Commissioners.
3. Melaksanakan tugas lainnya yang diberikan oleh Dewan Komisaris 3. Carry out other tasks assigned by the Board of Commissioners
terkait fungsi nominasi dan remunerasi. related to nomination and remuneration functions.
Pembagian Tugas dan Tanggung Jawab dalam Distribution of Duties and Responsibilities in
Keanggotaan Komite Nominasi dan Remunerasi Nomination and Remuneration Committee
Membership
Sesuai dengan Piagam Komite Nominasi dan Remunerasi, tidak ada In accordance with the Nomination and Remuneration Committee
pembagian tugas antar anggota komite, seluruh anggota komite Charter, there is no division of duties between committee members,
bekerja secara kolektif kolegial dengan independen dan profesional, all committee members work collectively, collegiately, independently
untuk membantu Dewan Komisaris melaksanakan fungsi pengawasan, and professionally, to assist the Board of Commissioners in carrying
pemberian nasihat serta memastikan telah dilaksanakannya proses out their supervisory functions, providing advice and ensuring that
nominasi, remunerasi serta pengembangan SDM. the nomination, remuneration and human resource development
processes have been implemented.
Wewenang Komite Nominasi dan Remunerasi Authority of the Nomination and Remuneration
Committee
1. Komite Nominasi dan Remunerasi dapat mengakses catatan atau 1. The Nomination and Remuneration Committee can access records or
informasi tentang karyawan, dana, aset, serta sumber daya lainnya information about employees, funds, assets and other resources
milik Perusahaan yang berkaitan dengan pelaksanaan tugasnya. belonging to the Company related to the implementation of its
Komite wajib melaporkan secara tertulis hasil penugasan tersebut duties. The Committee is obliged to report in writing the results
kepada Dewan Komisaris. of the assignment to the Board of Commissioners.
2. Untuk melaksanakan tugasnya Komite Nominasi dan Remunerasi 2. To carry out its duties, the Nomination and Remuneration
dapat bekerja sama dengan Divisi Human Capital dan Divisi Committee may collaborate with the Human Capital Division and
lainnya yang terkait. other related divisions.
3. Anggota Komite Nominasi dan Remunerasi wajib menjalankan 3. Members of the Nomination and Remuneration Committee are
tugas dengan baik dan menjaga kerahasiaan seluruh dokumen, obliged to carry out their duties properly and maintain the
data dan informasi Perusahaan, baik dari pihak internal maupun confidentiality of all Company documents, data and information,
pihak eksternal dan hanya digunakan untuk kepentingan both from internal and external parties and are only used for the
pelaksanaan tugas Komite. purposes of carrying out the Committee’s duties.
LAPORAN SINGKAT PELAKSANAAN KEGIATAN BRIEF REPORT OF THE IMPLEMENTATION
KOMITE NOMINASI DAN REMUNERASI TAHUN ACTIVITIES FROM THE NOMINATION AND
2023 REMUNERATION COMMITTEE IN 2023
Selama tahun 2023, Komite Nominasi dan Remunerasi telah During 2023, the Nomination and Remuneration Committee
melaksanakan tugas dan tanggung jawabnya dalam rangka membantu carried out its duties and responsibilities in order to support the
pelaksanaan tugas Dewan Komisaris. Mekanisme pelaksanaan implementation of the duties of the Board of Commissioners. The
kegiatan/tugas KNR dilakukan melalui pelaksanaan Rapat KNR mechanism for implementing Committee activities/tasks is carried
maupun penelaahan/evaluasi/review di luar forum rapat yang out through the implementation of Nomination and Remuneration
hasilnya disampaikan kepada Dewan Komisaris sebagai laporan dan Meetings as well as reviews/evaluations/reviews outside the
rekomendasi baik secara tertulis maupun dalam forum Rapat Dewan meeting forum, the results of which are presented to the Board of
Komisaris. Commissioners as reports and recommendations both in writing and
in the Board of Commissioners Meeting forum.
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Pelaksanaan kegiatan Komite Nominasi dan Remunerasi tersebut The general implementation of the Nomination and Remuneration
secara umum antara lain: Committee activities includes:
1. Pelaksanaan tugas nominasi: 1. Implementation of nomination duties:
a. Melakukan review/penelaahan terhadap calon pengurus a. Conduct a review/examination of management candidates
yang berasal dari pihak internal Perseroan serta memberikan who come from internal parties of the Company and provide
usulan/rekomendasi mengenai calon pengurus yang suggestions/recommendations regarding management
memenuhi persyaratan untuk diusulkan dalam RUPS. candidates who meet the requirements to be proposed at
the GMS.
b. Melakukan review/penelaahan terhadap para calon pengurus b. Conduct a review/examination of prospective candidates for
Anak Perusahaan yang akan diusulkan kepada Subholding Subsidiary management who will be proposed to Upstream
Upstream. Subholding.
c. Sebagai fasilitator pelaksanaan penilaian kinerja Dewan c. As a facilitator for implementing performance assessments
Komisaris, Direksi dan Komite-Komite di bawah Dewan of the Board of Commissioners, the Board of Directors and
Komisaris. Committees under the Board of Commissioners.
2. Pelaksanaan tugas remunerasi: 2. Implementation of remuneration tasks:
a. Melakukan evaluasi atas sistem/kebijakan remunerasi bagi a. Evaluate the remuneration system/policy for members of the
anggota Direksi dan Dewan Komisaris. Board of Directors and Board of Commissioners.
b. Menelaah usulan tantiem untuk tahun buku 2022 dan b. Review the proposed tantiem for the 2022 financial year and
remunerasi Direksi dan Dewan Komisaris untuk tahun buku remuneration for the Directors and Board of Commissioners
2023 untuk disampaikan kepada Dewan Komisaris dan untuk for the 2023 financial year to be submitted to the Board of
selanjutnya diusulkan dalam RUPS. Commissioners and then proposed at the GMS.
PELAPORAN REPORTING
Piagam Komite Nominasi dan Remunerasi mengatur bahwa Komite The Nomination and Remuneration Committee Charter regulates that
Nominasi dan Remunerasi wajib menyampaikan laporan berikut the Nomination and Remuneration Committee is obligated to submit
kepada Dewan Komisaris: the following report to the Board of Commissioners:
1. Komite Nominasi dan Remunerasi wajib membuat laporan 1. The Nomination and Remuneration Committee is obligated to
kepada Dewan Komisaris atas setiap penugasan yang diberikan. make a report to the Board of Commissioners regarding each
assignment given.
2. Komite Nominasi dan Remunerasi wajib membuat laporan 2. The Nomination and Remuneration Committee is required
tahunan pelaksanaan kegiatan Komite Nominasi dan Remunerasi to prepare an annual report on the implementation of the
yang diungkapkan dalam Laporan Tahunan Perusahaan. Nomination and Remuneration Committee activities which is
disclosed in the Company’s Annual Report.
KEBIJAKAN SUKSESI DIREKSI SUCCESSION POLICY OF THE BOARD OF
DIRECTORS
Perseroan memiliki komitmen untuk mencapai pertumbuhan The Company is committed to achieve sustainable business growth,
usaha yang berkelanjutan, termasuk kesinambungan pengelolaan including continued management of the company by leaders who are
perusahaan oleh pemimpin yang profesional, berintegritas, professional, with integrity, dedicated and with the competency in
berdedikasi dan memiliki kompetensi dalam menjalankan kegiatan carrying out the Company’s operational activities.
operasional Perusahaan.
Sebagaimana tercantum dalam POJK No. 33/POJK.04/2014, usulan As stated in POJK No. 33/POJK.04/2014, proposals for appointment,
pengangkatan, pemberhentian, dan/atau penggantian anggota dismissal and/or replacement of members of the Board of Directors
Direksi kepada RUPS harus memperhatikan rekomendasi dari Dewan to the GMS must take into account recommendations from the
Komisaris atau Komite yang menjalankan fungsi nominasi. Dalam Board of Commissioners or the Committee that carries out the
hal ini Perseroan memiliki Komite Nominasi dan Remunerasi yang nomination function. In this case the Company has a Nomination and
memiliki peran dalam proses pencalonan Anggota Direksi Perseroan. Remuneration Committee with a role in the process of nominating
members of the Company’s Board of Directors.
Lebih lanjut diatur dalam peraturan internal sumber nominasi anggota It is further regulated in internal regulations that the source of
Direksi dapat berasal dari: nominations for members of the Board of Directors may come from
the following:
a. Anggota Direksi Anak Perusahaan yang sedang menjabat; a. Current members of the Subsidiary’s Board of Directors;
b. Pejabat internal Perusahaan setingkat di bawah Direksi; b. Internal Company officials at the level below the Directors;
c. Sumber lain yang telah memiliki reputasi yang baik, relevan dan c. Other sources that have a good reputation, are relevant and can
dapat dipertanggungjawabkan. be accounted for.
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Komite Nominasi dan Remunerasi berperan dalam proses pengusulan The Nomination and Remuneration Committee plays a role in the
calon anggota Direksi yang berasal dari internal Perseroan yaitu proses process of nominating candidates for members of the Board of
Fit and Proper Test untuk calon yang merupakan pejabat 1 (satu) level Directors who come from within the Company, through a Fit and
di bawah Direksi yang telah memenuhi kualifikasi melalui assessment Proper Test process for candidates who are officials 1 (one) level
yang dilakukan oleh Lembaga Independen. below the Board of Directors who have met the qualifications through
an assessment carried out by an Independent Institution.
PENILAIAN KINERJA (KPI) KOMITE NOMINASI PERFORMANCE ASSESSMENT (KPI) OF
DAN REMUNERASI THE NOMINATION AND REMUNERATION
COMMITTEE
Penilaian kinerja Komite Nominasi dan Remunerasi dilakukan The performance assessment of the Nomination and Remuneration
setidaknya 1 (satu) tahun sekali, dengan mempertimbangkan Committee is carried out at least once a year, taking into account the
efektivitas Komite Nominasi dan Remunerasi dalam menjalankan effectiveness of the Nomination and Remuneration Committee in
fungsinya, tingkat kehadiran dalam rapat, dan tingkat pemahaman carrying out its functions, the level of attendance at meetings, and the
akan masalah yang dihadapi Perusahaan yang diformulasikan dalam level of understanding of the problems faced by the Company which
bentuk Key Performance Indicator (KPI) dan juga AKHLAK Behavior. are formulated in the form of Key Performance Indicators (KPI) and
also AKHLAK Behavior.
REMUNERASI KOMITE NOMINASI DAN REMUNERATION OF THE NOMINATION AND
REMUNERASI REMUNERATION COMMITTEE
Remunerasi Komite Nominasi dan Remunerasi ditetapkan dengan The remuneration of the Nomination and Remuneration Committee
mengacu pada Peraturan Menteri Negara Badan Usaha Milik Negara is determined by referring to the Regulation of the Minister of State
No. PER-3/MBU/03/2023 tentang Organ dan Sumber Daya Manusia for State-Owned Enterprises No. PER-3/MBU/03/2023 concerning
Badan Usaha Milik Negara yang mengatur terkait penghasilan Organs and Human Resources of State-Owned Enterprises which
anggota Komite yakni berupa honorarium maksimal sebesar 20% regulates the income of Committee members, namely in the form
(dua puluh persen) dari gaji Direktur Utama Perusahaan dengan of a maximum honorarium of 20% (twenty percent) of the salary
ketentuan pajak ditanggung Perusahaan dan tidak diperkenankan of the Company’s President Director provided that the tax is borne
menerima penghasilan lain selain honorarium tersebut. Anggota by the Company and no other income other than the honorarium is
Dewan Komisaris yang menjadi Ketua/anggota Komite Nominasi permitted. Members of the Board of Commissioners who are Chair/
dan Remunerasi tidak diberikan penghasilan tambahan dari jabatan members of the Nomination and Remuneration Committee are not
tersebut. given additional income from that position.
RAPAT KOMITE NOMINASI DAN REMUNERASI MEETINGS OF THE NOMINATION AND
REMUNERATION COMMITTEE
Kebijakan Policies
1. Komite Nominasi dan Remunerasi mengadakan rapat secara 1. The Nomination and Remuneration Committee holds their regular
berkala paling kurang satu kali dalam 4 (empat) bulan; meetings at least once every 4 (four) months;
2. Rapat Komite Nominasi dan Remunerasi dapat mengambil 2. The Nomination and Remuneration Committee meetings can
keputusan apabila sekurang-kurangnya dihadiri oleh lebih dari make decisions if at least attended by more than 1/2 (one half) of
1/2 (satu per dua) dari jumlah anggota termasuk Ketua Komite. the total members including the Committee Chairman.
3. Keputusan rapat komite dilakukan berdasarkan musyawarah 3. Committee meeting decisions are made based on deliberation to
mufakat. Dalam hal tidak terjadi musyawarah mufakat, reach consensus. In the event deliberation and consensus are not
pengambilan keputusan dilakukan dengan suara terbanyak; reached, decisions are then made through a majority vote;
4. Rapat dipimpin oleh Ketua Komite Nominasi dan Remunerasi 4. The meeting is led by the Chairman of the Nomination and
yang merupakan Komisaris Independen. Remuneration Committee who is an Independent Commissioner.
5. Setiap rapat Komite Nominasi dan Remunerasi harus dituangkan 5. Every meeting of the Nomination and Remuneration Committee
dalam risalah rapat yang ditandatangani oleh seluruh anggota must benoted in the minutes of the meeting signed by all
Komite Nominasi dan Remunerasi yang hadir. Perbedaan members of the Nomination and Remuneration Committee
pendapat yang terjadi dalam rapat komite wajib dicantumkan present. Differences of opinion that occur during committee
secara jelas dalam risalah rapat beserta alasan perbedaan meetings must be stated clearly in the minutes of the meeting
tersebut. along with the reasons for the differences.
Realisasi Rapat dan Tingkat Kehadiran Meeting Realization and Level of Attendance
Selama tahun 2023, Komite Nominasi dan Remunerasi telah During the year 2023, the Nomination and Remuneration Committee
melaksanakan 10 (sepuluh) kali rapat internal. Komite Nominasi held 10 (ten) internal meetings. The Nomination and Remuneration
dan Remunerasi juga aktif hadir dan terlibat dalam Rapat Dewan Committee was also actively present and involved in Board of
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Komisaris dengan tujuan agar hal-hal yang bersifat substantif dapat Commissioners meetings with the aim that substantive matters can
segera dilaporkan kepada Dewan Komisaris. be immediately reported to the Board of Commissioners.
Berikut frekuensi dan tingkat kehadiran Rapat Komite Nominasi dan The following is the frequency and level of attendance of the
Remunerasi: Nomination and Remuneration Committee Meetings:
Nama Jabatan Jumlah Rapat Kehadiran Persentase
Name Position Number of Meeting Attendance Percentage
Lusiaga Levi Susila Ketua Komite/Komisaris Independen 10 10 100%
Chairman of Committee/Independent Commissioners
Yudo Irianto Anggota | Member 10 10 100%
Agung Wahidin Wibisana Anggota | Member 10 10 100%
Agenda Rapat Komite Nominasi dan Remunerasi Agenda of Nomination and Remuneration
Committee Meetings
Sepanjang tahun 2023 dilakukan 10 (sepuluh) kali rapat, dimana Throughout 2023, 10 (ten) meetings were held, one of which
ada salah satu rapat yang pelaksanaannya membahas dua agenda discussed two agendas, namely nomination and remuneration. The
yakni nominasi maupun remunerasi. Adapun agenda rapat dimaksud meeting agenda are as follows:
sebagai berikut:
1. Jumlah agenda rapat terkait nominasi sebanyak 3 (tiga) kali rapat. 1. 3 (three) meetings agenda were related to nomination.
2. Jumlah agenda rapat terkait remunerasi sebanyak 3 (tiga) kali 2. 3 (three) meetings agenda were related to remuneration.
rapat.
3. Jumlah agenda rapat terkait penilaian kinerja sebanyak 3 (tiga) 3. 3 (three) meeting agenda were related to performance
kali rapat. assessment.
4. Jumlah agenda rapat terkait penelaahan kebijakan sebanyak 2 4. 2 (two) meeting agenda were related to policy review.
(dua) kali rapat.
Rencana Pelaksanaan Rapat Komite Nominasi dan Implementation Plan for the 2024 Nomination and
Remunerasi Tahun 2024 Remuneration Committee Meetings
Komite Nominasi dan Remunerasi melaksanakan rapat sesuai dengan The Nomination and Remuneration Committee holds meetings as
kebutuhan atau minimal 4 (empat) bulan sekali sejalan dengan yang needed or at least once every 4 (four) months as regulated in the
diatur dalam Piagam Komite Nominasi dan Remunerasi. Selaras Nomination and Remuneration Committee Charter. In line with
dengan cara bekerja baru (hybrid working) pelaksanaan rapat Komite the new way of working (hybrid working), the Nomination and
Nominasi dan Remunerasi dapat dilaksanakan baik pertemuan secara Remuneration Committee meetings can be held either physically or
fisik atau luring (luar jaringan), virtual atau daring (dalam jaringan) offline (outside the network), virtual or online (on the network) or
maupun hybrid (fisik/luring dan virtual/daring). hybrid (physical/offline and virtual/online).
Pengembangan Kompetensi Komite Nominasi dan Competency Development of Nomination and
Remunerasi Remuneration Committee
Perseroan mengikutsertakan Komite Nominasi dan Remunerasi dalam The Company involves the Nomination and Remuneration Committee
kegiatan pengembangan kompetensi sebagai bentuk program untuk in competency development activities as a form of program to
menambah wawasan dan pengetahuan. enhance insights and knowledge.
Nama Pelatihan dan Pengembangan Tempat dan Tanggal Penyelenggara
Name Training Development Place and Date Organizer
Lusiaga Levi Susila Special Directorship Program Bali, 29–30 November 2023 Indonesian Institute for
Bali, November 29–30, 2023 Corporate Directorship
Yudo Irianto Special Directorship Program Bali, 29–30 November 2023 Indonesian Institute for
Bali, November 29–30, 2023 Corporate Directorship
Agung Wahidin Wibisana Elnusa Leader Development Program Sepanjang tahun 2023 PT Elnusa Tbk bersama
During 2023 provider lainnya (Rindam
Jaya, Universitas Prasetia
Mulya)
PT Elnusa Tbk jointly with
other providers (Rindam
Jaya, Universitas Prasetia
Mulya)
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Sertifikasi Profesi
Certification of Profession
Jumlah Pemilik
No. Jenis Sertifikasi Type of Certification
Number of Owner
1 Certified Executive Coach 1 Certified Executive Coach
2 Certified Professional Coach 2 Certified Professional Coach
3 Certified Assessment Center Assessor 1 Certified Assessment Center Assessor
Komite Pemantau Risiko
Risk Monitoring Committee
Dewan Komisaris membentuk Komite Pemantau Risiko dalam rangka The Board of Commissioners formed the Risk Monitoring Committee
membantu Dewan Komisaris untuk memantau dan memastikan to assist the Board of Commissioners to monitor and ensure that the
bahwa Direksi telah menetapkan kebijakan, prinsip dan sistem Board of Directors has established the Company’s risk management
pengelolaan manajemen risiko Perseroan serta melaksanakannya policies, principles and management system and implement them
secara konsisten dalam seluruh aspek kegiatan perusahaan. consistently in all aspects of the company’s activities.
DASAR PEMBENTUKAN PEMANTAU RISIKO BASIS FOR ESTABLISHMENT OF RISK
MONITORING
1. Peraturan Otoritas Jasa Keuangan No. 33/POJK.04/2014 tanggal 1. Financial Services Authority Regulation No. 33/POJK.04/2014
8 Desember 2014 tentang Direksi dan Dewan Komisaris Emiten dated December 8, 2014 regarding the Board of Directors and
atau Perusahaan Publik. Board of Commissioners of Issuers or Public Companies.
2. Peraturan Menteri Negara Badan Usaha Milik Negara No. PER-3/ 2. Regulation of the Minister of State-Owned Enterprises No. PER-3/
MBU/03/2023 tentang Organ dan Sumber Daya Manusia Badan MBU/03/2023 concerning Organs and Human Resources of State-
Usaha Milik Negara. Owned Enterprises.
3. Anggaran Dasar Perseroan yang telah beberapa kali diubah dan 3. Articles of Association of the Company which have been amended
terakhir berdasarkan Akta Pernyataan Keputusan Rapat dan several times and most recently based on Deed of Meeting
Perubahan Anggaran Dasar No. 8 tanggal 17 Oktober 2022 yang Resolution and Amendment to Articles of Association No. 8 dated
dibuat oleh Notaris Aryanti Artisari, S.H., M.Kn. di Jakarta. October 17, 2022 made by Notary Aryanti Artisari, S.H., M.Kn. in
Jakarta.
PIAGAM KOMITE PEMANTAU RISIKO CHARTER OF THE RISK MONITORING
COMMITTEE
Komite Pemantau Risiko memiliki piagam sebagai pedoman tata cara The Risk Monitoring Committee retains a charter as guidelines
pelaksanaan kegiatan operasional komite. Piagam tersebut secara to implement the committee’s operational activities. The charter
terus-menerus disempurnakan dan diperbaharui sesuai dengan is continuously refined and updated in accordance with the
perkembangan/perubahan peraturan perundang-undangan yang developments/changes in applicable laws and regulations as well
berlaku serta kondisi terkini. Pembaruan/penyempurnaan atas Piagam as current conditions. The last updated/refined version of the Risk
Komite Pemantau Risiko terakhir dilakukan pada Desember 2023. Monitoring Committee Charter was carried out in December 2023.
Piagam Komite Pemantau Risiko tersebut memuat antara lain: The Risk Monitoring Committee Charter contains among others of the
following:
1. Landasan hukum; 1. Legal basis;
2. Struktur organisasi dan keanggotaan Komite Pemantau Risiko; 2. Organizational structure and membership of the Risk Monitoring
Committee;
3. Persyaratan keanggotaan Komite Pemantau Risiko; 3. Risk Monitoring Committee membership requirements;
4. Tanggung jawab Komite Pemantau Risiko; 4. Responsibilities of the Risk Monitoring Committee;
5. Tugas Komite Pemantau Risiko; 5. Duties of the Risk Monitoring Committee;
6. Wewenang hak dan kewajiban Komite Pemantau Risiko; 6. Authority of rights and obligations of the Risk Monitoring
Committee;
7. Rapat Komite Pemantau Risiko; 7. Risk Monitoring Committee Meeting;
8. Masa jabatan anggota Komite Pemantau Risiko. 8. Term of office of members of the Risk Monitoring Committee
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KODE ETIK KOMITE PEMANTAU RISIKO CODE OF ETHICS OF THE RISK MONITORING
COMMITTEE
Setiap anggota Komite Pemantau Risiko berkomitmen memberikan Each member of the Risk Monitoring Committee is committed to
kemampuan terbaiknya dan mematuhi kode etik yang berlaku, dengan provide the best of their ability and comply with the applicable code
mengutamakan integritas, independensi, objektivitas, kejujuran, dan of ethics, by prioritizing integrity, independence, objectivity, honesty
komitmen terhadap prinsip-prinsip GCG. and commitment to GCG principles.
KEANGGOTAAN KOMITE PEMANTAU RISIKO MEMBERSHIP OF THE RISK MONITORING
COMMITTEE
1. Komite Pemantau Risiko paling kurang terdiri dari 3 (tiga) orang 1. The Risk Monitoring Committee consists of at least 3 (three)
Anggota. members.
2. Ketua Komite Pemantau Risiko merangkap Anggota yang 2. The Chairman of the Risk Monitoring Committee is also a Member
merupakan Anggota Komisaris. who is a Commissioner.
3. Anggota Komite Pemantau Risiko lainnya merupakan Anggota 3. Other members of the Risk Monitoring Committee are
Komisaris maupun Pihak yang berasal dari luar Perusahaan. Commissioners or parties from outside the Company.
PERSYARATAN KEANGGOTAAN KOMITE MEMBERSHIP REQUIREMENTS OF THE RISK
PEMANTAU RISIKO MONITORING COMMITTEE MEMBER
Secara umum, persyaratan anggota Komite Pemantau Risiko, In general, the requirements for a members of the Risk Monitoring
antara lain: Committee,among others, are as follows:
1. Memiliki integritas yang tinggi, kemampuan, pengetahuan, 1. Having high integrity, ability, knowledge, experience in accordance
pengalaman sesuai dengan bidang pekerjaannya, serta mampu with the field of work, and be able to communicate well.
berkomunikasi dengan baik.
2. Memahami bisnis perusahaan khususnya yang terkait dengan 2. Understand the company’s business, especially those related to
layanan jasa atau kegiatan usaha Perusahaan, proses audit, the Company’s services or business activities, audit processes,
manajemen risiko, dan peraturan perundang-undangan di risk management, and laws and regulations in the Capital Market
bidang Pasar Modal serta peraturan perundang-undangan terkait sector as well as other related laws and regulations.
lainnya.
3. Mematuhi kode etik yang ditetapkan oleh Perusahaan. 3. Comply with the code of ethics established by the Company.
4. Bersedia meningkatkan kompetensi secara terus menerus melalui 4. Willing to continuously improve competency through education
pendidikan dan pelatihan. and training.
5. Memiliki paling kurang satu anggota yang berlatar belakang 5. Have at least one member with the educational background and
pendidikan dan keahlian di bidang manajemen risiko, akuntansi expertise in the fields of risk management, accounting and/or
dan/atau keuangan. finance.
6. Bukan merupakan orang dalam Kantor Akuntan Publik, Kantor 6. Not a person in a Public Accounting Firm, Legal Consultant
Konsultan Hukum, Kantor Jasa Penilai Publik atau pihak lain Firm, Public Appraisal Services Firm or other party that provides
yang memberi jasa assurance, jasa non-assurance, jasa penilai assurance services, non-assurance services, appraisal services
dan/atau jasa konsultasi lain kepada Perusahaan dalam waktu 6 and/or other consulting services to the Company within the last 6
(enam) bulan terakhir. (six) months.
7. Bukan merupakan orang yang bekerja atau mempunyai 7. Not a person who works or has the authority and responsibility
wewenang dan tanggung jawab untuk merencanakan, memimpin, to plan, lead, control or supervise the Company’s activities
mengendalikan, atau mengawasi kegiatan Perusahaan dalam within the last 6 (six) months except for members of the Board of
waktu 6 (enam) bulan terakhir kecuali Anggota Dewan Komisaris. Commissioners.
8. Tidak mempunyai saham langsung maupun tidak langsung 8. Not having direct or indirect shares in the Company. In the event
pada Perusahaan. Dalam hal anggota Komite Pemantau Risiko that a member of the Risk Monitoring Committee acquires
memperoleh saham Perusahaan baik langsung maupun tidak Company shares, either directly or indirectly as a result of a legal
langsung akibat suatu peristiwa hukum, maka saham tersebut event, the shares must be transferred to another party within a
wajib dialihkan kepada pihak lain dalam jangka waktu paling lama maximum period of 6 (six) months after acquiring the shares.
6 (enam) bulan setelah diperolehnya saham tersebut.
9. Tidak mempunyai hubungan usaha baik langsung maupun tidak 9. Not having direct or indirect business relationship related to the
langsung yang berkaitan dengan kegiatan usaha Perusahaan. Company’s business activities.
KETENTUAN MASA JABATAN PROVISIONS OF TERM OF OFFICE
Masa jabatan anggota Dewan Komisaris yang merangkap sebagai The term of office for members of the Board of Commissioners who
anggota Komite Pemantau Risiko sama dengan masa jabatannya also serve as members of the Risk Monitoring Committee is the same
sebagai anggota Dewan Komisaris sebagaimana ditetapkan melalui as their term of office as members of the Board of Commissioners as
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RUPS. Masa jabatan anggota Komite Pemantau Risiko tidak boleh determined through the GMS. The term of office of members of the
lebih lama dari masa jabatan Dewan Komisaris dan dapat dipilih Risk Monitoring Committee may not be longer than the term of office
kembali hanya untuk 1 (satu) periode berikutnya. of the Board of Commissioners and can only be re-elected for 1 (one)
subsequent period.
PERSONALIA ANGGOTA KOMITE PEMANTAU PERSONNEL OF RISK MONITORING COMMITTEE
RISIKO MEMBERS
Jumlah anggota Komite Pemantau Risiko sedikitnya 3 (tiga) orang The Risk Monitoring Committeeconsists of at least 3 (three) members
termasuk anggota Komisaris sebagai ketua, serta anggota lainnya including the Commissioner as chairman, as well as other members
yang dapat berasal dari anggota Komisaris lainnya maupun pihak who may be from other Commissioners or external parties, including
eksternal antara lain yang bukan karyawan Perseroan setidaknya those who are not employees of the Company for at least the last 6
dalam 6 (enam bulan) terakhir. (six months).
SUSUNAN KOMITE PEMANTAU RISIKO COMPOSITION OF THE RISK MONITORING
COMMITTEE
Per 31 Desember 2023, komposisi dan susunan Komite Pemantau As of December 31, 2023, the composition and structure of the Risk
Risiko terdiri dari 1 (satu) orang ketua dan 3 (tiga) orang anggota Monitoring Committee consists of 1 (one) chairman and 3 (three)
dengan susunan Komite Pemantau Risiko sebagai berikut: members with the composition of the Risk Monitoring Committee as
follows:
Nama Jabatan Dasar Pengangkatan Masa Jabatan Periode Jabatan
Name Position Basis of Appointment Term of Office Period of Position
Wakhid Hasyim Ketua Komite/Komisaris SK Dewan Komisaris No. 002 Tahun 2021 2021–2024 Ke-1
Independen Decree of the Board of Commissioners 1st
Committee Chairman/ No. 002 of Year 20021
Independent Commissioner
Lusiaga Levi Susila Anggota/Komisaris Independen SK Dewan Komisaris No. 002 Tahun 2021 2021–2024 Ke-2
Member/Independent Decree of the Board of Commissioners 2nd
Commissioner No. 002 of Year 20021
Taufiq Martakusuma Anggota SK Dewan Komisaris No. 002 Tahun 2022 2022–2025 Ke-1
Member Decree of the Board of Commissioners 1st
No. 002 of Year 20022
Widianto Soepeno Anggota SK Dewan Komisaris No. 004 Tahun 2023 2023–2026 Ke-1
Member Decree of the Board of Commissioners 1st
No. 004 of Year 2023
PROFIL KOMITE PEMANTAU RISIKO PROFILE OF THE RISK MONITORING COMMITTEE
Wakhid Hasyim Wahid Hasyim
Ketua Komite Pemantau Risiko Chairman of the Risk Monitoring Committee
Profil disajikan pada “Profil Dewan Komisaris” dalam bab “Profil Profile is available in the section on “Profile of the Board of
Perusahaan” yang terdapat dalam Laporan Tahunan ini. Commissioners” in the chapter on “Company Profile” contained in
this Annual Report.
Lusiaga Levi Susila Lusiaga Levi Susila
Anggota Komite Pemantau Risiko Member of the Risk Monitoring Committee
Profil disajikan pada “Profil Dewan Komisaris” dalam bab “Profil Profile is available in the section on “Profile of the Board of
Perusahaan” yang terdapat dalam Laporan Tahunan ini. Commissioners” in the chapter on “Company Profile” cantained in
this Annual Report.
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TAUFIQ MARTAKUSUMA
Anggota Komite Pemantau Risiko | Member of the Risk Monitoring Committee
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 57 tahun per 31 Desember 2023 | Age 57 years old as of December 31, 2023
Kelahiran Bandung, 2 Maret 1966 | Born Bandung, March 2, 1966
Domisili Jakarta Timur, DKI Jakarta | Domicile East Jakarta, DKI Jakarta
Dasar Hukum Surat Keputusan Dewan Komisaris No. 002 Tahun Decree of the Board of Commissioners No. 002
Penunjukan 2022 of 2022
Legal Basis of
Appointment
Periode Jabatan 2022–2025, Periode Ke-1 2022–2025, 1st Period
Term of Office
Pendidikan • Sarjana Ekonomi Akuntansi, Sekolah Tinggi Ilmu • Bachelor (Sarjana) of Economics in Accounting,
Education Ekonomi Nasional Indonesia, Jakarta (1997) Indonesia National College of Economics, Jakarta
(1997)
• Magister Administrasi Publik, Sekolah Tinggi • Master (Magister) in Public Administration,
Ilmu Administrasi, Lembaga Administrasi Negara, College of Administration, Lembaga Administrasi
Jakarta (2015) Negara, Jakarta (2015)
Pengalaman Kerja • Koordinator Penatausahaan Barang Milik Negara, • State Property Administration Coordinator,
Work Experience Sekretariat Jenderal, Pusat Pengelolaan Barang Secretariat General, Center for State Property
Milik Negara KESDM (2020–2022) Management KESDM (2020–2022)
• Kepala Bidang Penatausahaan Barang Milik • Head of State Property Administration Division,
Negara, Sekretariat Jenderal, Pusat Pengelolaan Secretariat General, Center for State Property
Barang Milik Negara KESDM (2019–2020) Management KESDM (2019–2020)
• Kepala Bagian Umum dan Hukum, Sekretariat • Head of General and Legal Affairs, Human
Badan Pengembangan Sumber Daya Manusia, Resources Development Agency Secretariat,
KESDM (2019) KESDM (2019)
• Kepala Bagian Keuangan, Sekretariat Direktorat • Head of Finance, Secretariat of the Directorate
Jenderal Minyak dan Gas Bumi, KESDM General of Oil and Gas, KESDM (2015–2019)
(2015–2019)
• Kepala Subbagian Akuntansi, Sekretariat • Head of Accounting Subdivision, Secretariat of
Direktorat Jenderal Minyak dan Gas Bumi, the Directorate General of Oil and Gas, KESDM
KESDM (2011–2015) (2011–2015)
• Kepala Subbagian Akuntansi dan Pelaporan, • Head of Accounting and Reporting Subdivision,
Sekretariat Direktorat Jenderal Minyak dan Gas Secretariat of the Directorate General of Oil and
Bumi, KESDM (2007–2011) Gas, KESDM (2007–2011)
Rangkap Jabatan • Koordinator Pengawasan dan Pengelolaan • Coordinator of Supervision and Management
Concurrent Position Informasi Gas Bumi BPH Migas KESDM of Natural Gas Information BPH Migas KESDM
(2022–sekarang) (2022–present)
• Analis Kebijakan Ahli Madya, KESDM • Intermediate Expert Policy Analyst, KESDM
(2020–sekarang) (2020–present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota No affiliation with other members of the Board of
Affiliated Dewan Komisaris lainnya, Direksi dan Pemegang Commissioners, the Board of Directors and Major
Relationships Saham Utama Shareholder
Kepemilikan Tidak ada None
Saham ELSA
ELSA Share
Ownership
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Tata Kelola Perusahaan
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WIDIANTO SOEPENO
Anggota Komite Pemantau Risiko | Member of the Risk Monitoring Committee
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 57 tahun per 31 Desember 2023 | Age 57 years old as of December 31, 2023
Kelahiran Blora, 20 Desember 1966 | Born Blora, December 20, 1966
Domisili Jakarta Timur, DKI Jakarta | Domicile East Jakarta, DKI Jakarta
Dasar Hukum Surat Keputusan Dewan Komisaris No. 004 Tahun Decree of the Board of Commissioners No. 004
Penunjukan 2023 of 2023
Legal Basis of
Appointment
Periode Jabatan 2023–2026, Periode Ke-1 2023–2026, 1st Period
Term of Office
Pendidikan Teknik Perminyakan, Universitas Pembangunan Petroleum Engineering, Veteran National
Education Nasional Veteran, Yogyakarta Development University, Yogyakarta
Pengalaman Kerja • General Manager PT Samudra Energy- • General Manager of PT Samudra Energy-
Work Experience BWPMeruap (KSO Pertamina) (2016–2022) BWPMeruap (KSO Pertamina) (2016–2022)
• President Commissioner PT Obsidian Muara • President Commissioner of PT Obsidian Muara
Mandiri (Seismic Services) (2010–2016) Mandiri (Seismic Services) (2010–2016)
• Director PT Geo Link Nusantara (Drilling & • Director of PT Geo Link Nusantara (Drilling &
Workover Services) (2006–2011) Workover Services) (2006–2011)
• General Manager PT Barata Nusatama Prima • General Manager of PT Barata Nusatama Prima
(Drilling & Workover Services) (2006 –2007) (Drilling & Workover Services) (2006–2007)
• Operation Director PT Batam Dwi Karya (Drilling • Operation Director of PT Batam Dwi Karya
& Workover Services) (2005–2007) (Drilling & Workover Services) (2005–2007)
• Operation Manager & Acting General Manager • Operation Manager & Acting General Manager
PT Prakarsa Betung Meruo Senami (TAC of PT Prakarsa Betung Meruo Senami (TAC
Pertamina) (2004–2005) Pertamina) (2004–2005)
• Sr. Drilling Engineer PT Jasa Karya Utama (Drilling • Sr. Drilling Engineer of PT Jasa Karya Utama
& Workover Services) (2001 –2004) (Drilling & Workover Services) (2001–2004)
• Petroleum/Drilling Engineer GAT Bangkudulis • Petroleum/Drilling Engineer at GAT Bangkudulis
Petroleum Company Ltd. (TAC Pertamina) Petroleum Company Ltd. (TAC Pertamina)
(1997–2001) (1997–2001)
• Petroleum Engineer PT Tri Jaya Gasanugraha • Petroleum Engineer at PT Tri Jaya Gasanugraha
(Consultant) (1993–1997) (Consultant) (1993–1997)
Rangkap Jabatan Tidak ada None
Concurrent Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota No affiliation with other members of the Board of
Affiliated Dewan Komisaris lainnya, Direksi dan Pemegang Commissioners, the Board of Directors and Major
Relationships Saham Utama Shareholder
Kepemilikan Tidak ada None
Saham ELSA
ELSA Share
Ownership
INDEPENDENSI KOMITE PEMANTAU RISIKO INDEPENDENCY OF THE RISK MONITORING
COMMITTEE
Seluruh anggota Komite Pemantau Risiko yang berasal dari pihak All members of the Risk Monitoring Committee who are from
independen tidak memiliki hubungan keuangan, kepengurusan, independent parties have no financial, management, share ownership
kepemilikan saham dan/atau hubungan keluarga dengan Dewan and/or family relationships with the Board of Commissioners,
Komisaris, Direksi dan/atau Pemegang Saham pengendali, yang dapat Directors and/or controlling Shareholders, which could affect their
mempengaruhi kemampuannya bertindak independen. ability to act independently.
Aspek Independensi Wakhid Lusiaga Levi Taufiq Widianto
Aspects of Independence Hasyim Susila Martakusuma Soepeno
Tidak mempunyai saham langsung maupun tidak langsung di Perseroan.
√ √ √ √
Having not direct nor indirect share of the Company.
Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang
berkaitan dengan kegiatan usaha Perseroan.
√ √ √ √
Having no direct or indirect business relationship related to the Company’s
business activities.
Tidak menjabat sebagai pengurus partai politik dan/atau calon/anggota
legislatif dan/atau merupakan calon atau menjabat sebagai kepala/wakil kepala
pemerintahan daerah.
√ √ √ √
Not serving as a political party administrator and/or legislative candidate/
member and/or being a candidate or serving as head/deputy head of regional
government.
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Aspek Independensi Wakhid Lusiaga Levi Taufiq Widianto
Aspects of Independence Hasyim Susila Martakusuma Soepeno
Tidak memiliki jabatan lain yang dapat menimbulkan benturan kepentingan
terkait dengan jabatan di Perseroan.
√ √ √ √
Not having other positions that may cause conflict of interest related to positions
in the Company.
√: memenuhi | complied
TUGAS DAN TANGGUNG JAWAB KOMITE DUTIES AND RESPONSIBILITIES OF THE RISK
PEMANTAU RISIKO MONITORING COMMITTEE
Tugas dan Tanggung Jawab Komite Pemantau Risiko berpedoman Duties and Responsibilities of the Risk Monitoring Committee are
pada Piagam Komite Pemantau Risiko, di antaranya adalah: guided by the Risk Monitoring Committee Charter, among others as
follows:
1. Melakukan evaluasi kebijakan dan strategi manajemen risiko baik 1. To evaluate risk management policies and strategies for both
operasional dan pengembangan usaha Perseroan. operational and business development of the Company.
2. Memantau dan melakukan evaluasi penerapan manajemen risiko 2. To monitor and evaluate the implementation of risk management
dan mitigasinya atas rencana bisnis dan investasi Perseroan serta and mitigation of the Company’s business and investment plans
pelaksanaan operasional ditinjau dari sisi keuangan dan legal. as well as operational implementation from the financial and
legal aspects side.
3. Melaporkan hasil pemantauan dan evaluasi serta memberikan 3. To report the results of monitoring and evaluation as well as
rekomendasi atas hal-hal yang perlu mendapat perhatian Dewan providing recommendations on matters that needs the attention
Komisaris. of the Board of Commissioners.
4. Melakukan penelaahan atas permohonan persetujuan Direksi 4. To review the request for approval from the Board of Directors
kepada Dewan Komisaris atas rencana corporate actions antara to the Board of Commissioners for the corporate actions plan,
lain investasi, pembiayaan, RKAP dan RJPP. among others on, investment, financing, RKAP and RJPP.
PEMBAGIAN TUGAS DAN TANGGUNG JAWAB DIVISION OF DUTIES AND RESPONSIBILITIES N
DALAM KEANGGOTAAN KOMITE PEMANTAU THE MEMBERSHIP OF THE RISK MONITORING
RISIKO COMMITTEE
Komite Pemantau Risiko terdiri dari 4 (empat) orang yang berlatar The Risk Monitoring Committee consists of 4 (four) members with
belakang pendidikan manajemen, akuntansi maupun teknik educational backgrounds in management, accounting and petroleum
perminyakan dan teknik kimia serta mempunyai pengalaman kerja and chemical engineering and has diverse work experience. The
yang beragam. Sifat pekerjaan Komite Pemantau Risiko adalah kolektif nature of the work of the Risk Monitoring Committee is collegial
kolegial. Dengan demikian, pelaksanaan tugas Komite Pemantau Risiko collective. So, the implementation of the duties of the Risk Monitoring
dapat dilakukan secara bersama-sama sesuai dengan latar belakang Committee can be carried out jointly in accordance with the
pendidikan dan kompetensi yang dimiliki dari masing-masing anggota educational background and competencies of each member of the
Komite Pemantau Risiko. Risk Monitoring Committee.
WEWENANG KOMITE PEMANTAU RISIKO AUTHORITY OF THE RISK MONITORING
COMMITTEE
Dalam melaksanakan tugasnya Komite Pemantau Risiko mempunyai In performing their duties, the Risk Monitoring Committee has the
wewenang sebagai berikut: following authorities:
1. Mengakses dokumen, data, dan informasi Perusahaan tentang 1. To access Company documents, data and information referring to
karyawan, dana, aset, dan sumber daya perusahaan yang employees, funds, assets and required company resources;
diperlukan;
2. Berkomunikasi langsung dengan karyawan, termasuk Direksi dan 2. To Communicate directly with employees, including the Board
pihak yang menjalankan fungsi audit internal, manajemen risiko, of Directors and parties carrying out the internal audit, risk
dan fungsi lainnya terkait tugas dan tanggung jawab Komite management and other functions related to the duties and
Pemantau Risiko. responsibilities of the Risk Monitoring Committee.
3. Melibatkan pihak independen di luar anggota Komite Pemantau 3. To involve independent parties outside of the Risk Monitoring
Risiko yang diperlukan untuk membantu pelaksanaan tugasnya Committee members as needed to assist in carrying out their
(jika diperlukan). duties (if necessary).
4. Melakukan kewenangan lain yang diberikan oleh Dewan 4. To carry out other authorities granted by the Board of
Komisaris. Commissioners.
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LAPORAN SINGKAT PELAKSANAAN KEGIATAN BRIEF REPORT OF THE IMPLEMENTATION OF
KOMITE PEMANTAU RISIKO TAHUN 2023 THE ACTIVITIES OF THE RISK MONITORING
COMMITTEE IN 2023
Dalam menjalankan tugas dan fungsinya, Komite Pemantau Risiko In carrying out its duties and functions, the Risk Monitoring Committee
telah melaksanakan pembahasan baik bersama Dewan Komisaris, carried out discussions both with the Board of Commissioners, and
Manajemen dan internal komite. Selama tahun 2023, realisasi atas with the Management and internal committees. During 2023, the
pelaksanaan tugas Komite Pemantau Risiko antara lain: realization of the implementation of the Risk Monitoring Committee’s
duties includes the following:
1. Menyampaikan rekomendasi berkaitan dengan aspek manajemen 1. Submit recommendations related to risk management aspects to
risiko kepada Dewan Komisaris atas kebijakan yang telah the Board of Commissioners regarding the policies that have been
diterapkan. implemented.
2. Melakukan penelaahan atas usulan perubahan threshold Dewan 2. Review the proposed changes to the threshold for the Board of
Komisaris. Commissioners.
3. Melakukan penelaahan antara lain terhadap laporan kinerja 3. Reviewing, among other things, the Company’s monthly
bulanan Perseroan, usulan RKAP Tahun 2024 dan usulan-usulan performance reports, the 2024 RKAP proposal and Management
Manajemen yang memerlukan persetujuan Dewan Komisaris. proposals that require approval from the Board of Commissioners.
4. Melakukan pemutakhiran piagam atau pedoman kerja Komite 4. Update the Risk Monitoring Committee’s charter or work
Pemantau Risiko disesuaikan dengan peraturan perundang- guidelines in accordance with statutory regulations and the
undangan maupun kegiatan Perseroan. Company’s activities.
5. Menyusun rencana kerja Komite Pemantau Risiko tahun 2024. 5. Prepare a work plan for the Risk Monitoring Committee for 2024.
PELAPORAN REPORTING
Piagam Komite Pemantau Risiko mengatur bahwa Komite Pemantau The Risk Monitoring Committee Charter regulates that the Risk
Risiko wajib menyampaikan laporan berikut kepada Dewan Komisaris: Monitoring Committee is required to submit the following reports to
the Board of Commissioners:
1. Komite menyampaikan laporan atas aktivitas Komite kepada 1. The Committee submits reports on Committee activities to the
Dewan Komisaris secara berkala sekurang-kurangnya 1 (satu) kali Board of Commissioners periodically at least once a year or as
dalam setahun atau atas permintaan Dewan Komisaris. requested by the Board of Commissioners.
2. Laporan Komite tersebut merupakan bagian dari laporan 2. The Committee’s report is part of the report on the implementation
pelaksanaan tugas Dewan Komisaris dan disampaikan dalam of the duties of the Board of Commissioners and is submitted at
Rapat Umum Pemegang Saham. the General Meeting of Shareholders.
PENILAIAN KINERJA (KPI) KOMITE PEMANTAU PERFORMANCE ASSESSMENT (KPI) OF THE RISK
RISIKO MONITORING COMMITTEE
Penilaian kinerja Komite Pemantau Risiko dilakukan setidaknya 1 The performance assessment of the Risk Monitoring Committee is
(satu) tahun sekali, dengan mempertimbangkan efektivitas Komite held at least once a year, taking into account the effectiveness of the
Pemantau Risiko dalam menjalankan fungsinya, tingkat kehadiran Risk Monitoring Committee in executing their functions, the level
dalam rapat, dan tingkat pemahaman akan masalah yang dihadapi of attendance at meetings, and the level of understanding of the
Perusahaan yang diformulasikan dalam bentuk Key Performance problems faced by the Company which are formulated in the form of
Indicator (KPI) dan juga AKHLAK Behavior. Key Performance Indicators (KPI) and also AKHLAK Behavior.
REMUNERASI KOMITE PEMANTAU RISIKO REMUNERATION OF THE RISK MONITORING
COMMITTEE
Penentuan jumlah remunerasi Komite Pemantau Risiko ditetapkan Determining of the amount of remuneration for the Risk Monitoring
dengan mengacu pada Peraturan Menteri Negara Badan Usaha Milik Committee is refers to the Minister of State-Owned Enterprises
Negara No. PER-3/MBU/03/2023 tentang Organ dan Sumber Daya Regulation No. PER-3/MBU/03/2023 concerning Organs and
Manusia Badan Usaha Milik Negara yang mengatur bahwa penghasilan Human Resources of State-Owned Enterprises which regulates
anggota Komite, yakni berupa honorarium maksimal sebesar 20% (dua that the income of Committee members, namely in the form of a
puluh persen) dari gaji Direktur Utama Perusahaan dengan ketentuan maximum honorarium of 20 % (twenty percent) of the salary of the
pajak ditanggung Perusahaan dan tidak diperkenankan menerima President Director of the Company provided that the tax is borne
penghasilan lain selain honorarium tersebut. Anggota Dewan by the Company and no other income is permitted other than the
Komisaris yang menjadi Ketua/anggota Komite Pemantau Risiko tidak honorarium. Members of the Board of Commissioners who are Chair/
diberikan penghasilan tambahan dari jabatan tersebut. members of the Risk Monitoring Committee are not given additional
income from this position.
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Tata Kelola Perusahaan
Corporate Governance
KEBIJAKAN RAPAT KOMITE PEMANTAU RISIKO RISK MONITORING COMMITTEE MEETING
POLICY
1. Komite Pemantau Risiko mengadakan rapat secara berkala paling 1. The Risk Monitoring Committee holds reoutine meetings at least
kurang satu kali dalam 3 (tiga) bulan. once every 3 (three) months.
2. Rapat Komite Pemantau Risiko hanya dapat dilaksanakan apabila 2. Risk Monitoring Committee meetings can only be held if attended
dihadiri oleh lebih dari 1/2 (satu per dua) jumlah anggota. Salah by more than 1/2 (one half) of the number of members. One of
satu dari mayoritas jumlah Anggota Komite Pemantau Risiko the majority of members of the Risk Monitoring Committee is the
merupakan Ketua Komite Pemantau Risiko. Chairman of the Risk Monitoring Committee.
3. Keputusan rapat Komite Pemantau Risiko diambil berdasarkan 3. Decisions in Risk Monitoring Committee meetings are taken based
musyawarah untuk mufakat. Dalam hal keputusan berdasarkan on deliberation to reach consensus. In the event that a decision
musyawarah mufakat tidak tercapai, pengambilan keputusan based on deliberation and consensus is not reached, the decision
dilakukan berdasarkan suara terbanyak. Jika dalam pengambilan is made based on the majority vote. If the decision is made by
keputusan yang dilakukan dengan cara pemungutan suara voting, there are an equal number of votes, then the Chairman of
terjadi suara yang sama banyaknya, maka Ketua Rapat yang akan the Meeting will decide.
memutuskan.
4. Setiap rapat Komite Pemantau Risiko dituangkan dalam risalah 4. Every Risk Monitoring Committee meeting is noted in the minutes
rapat, termasuk apabila terdapat perbedaan pendapat (dissenting of the meeting, including if there are dissenting opinions, which
opinions), yang ditandatangani oleh seluruh anggota Komite are signed by all members of the Risk Monitoring Committee
Pemantau Risiko yang hadir dan disampaikan kepada Dewan present and submitted to the Board of Commissioners.
Komisaris.
REALISASI RAPAT DAN TINGKAT KEHADIRAN MEETING REALIZATION AND ATTENDANCE LEVEL
Selama tahun 2023, Komite Pemantau Risiko telah melaksanakan 5 During 2023, the Risk Monitoring Committee held 5 (five) Committee
(lima) kali rapat Komite bersama Direktur dan Divisi terkait serta 7 meetings with Directors and related Divisions as well as 7 (seven)
(tujuh) kali rapat pembahasan rencana corporate actions bersama meetings to discuss plans for corporate actions with the Board
Dewan Komisaris, Direksi, Komite-Komite di bawah Dewan Komisaris of Commissioners, Directors, Committees under the Board of
dan Manajemen. Komite Pemantau Risiko juga aktif hadir dan terlibat Commissioners and Management. The Risk Monitoring Committee
dalam Rapat Dewan Komisaris dengan tujuan agar hal-hal yang was also actively present and involved in Board of Commissioners
bersifat substantif dapat segera dilaporkan kepada Dewan Komisaris. meetings with the aim that substantive matters can be immediately
reported to the Board of Commissioners.
Berikut frekuensi dan tingkat kehadiran Rapat Komite Pemantau Frequency and level of attandence at the Risk Monitoring Committee
Risiko: Meetings are as follows:
Nama Jabatan Jumlah Rapat Kehadiran Persentase
Name Position Number of Meeting Attendance Percentage
Wakhid Hasyim Ketua Komite/Komisaris Independen 12 12 100%
Chairman of Committee/Independent Commissioners
Lusiaga Levi Susila Anggota/Komisaris Independen 12 12 100%
Member/Independent Commissioners
Taufiq Martakusuma Anggota | Member 12 12 100%
Widianto Soepeno Anggota | Member 9 9 100%
AGENDA RAPAT KOMITE PEMANTAU RISIKO AGENDA OF RISK MONITORING COMMITTEE
MEETINGS
Selama tahun 2023, rapat Komite Pemantau Risiko telah membahas During 2023, the Risk Monitoring Committee meetings discussed the
agenda-agenda antara lain: agenda including the following:
1. Laporan pengelolaan manajemen risiko per kuartal. 1. Quarterly risk management reports.
2. Top risks 2023 maupun 2024. 2. Top risks 2023 and 2024.
3. Laporan kinerja bulanan maupun corporate action Perseroan 3. Monthly performance reports and corporate actions of the
maupun Anak Perusahaan. Company and Subsidiaries.
4. Pemutakhiran piagam atau pedoman kerja serta rencana program 4. Update the charter or work guidelines as well as the Risk
kerja Komite Pemantau Risiko untuk tahun buku 2024. Monitoring Committee work program plan for the 2024 financial
year.
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Tata Kelola Perusahaan
Corporate Governance
RENCANA PELAKSANAAN RAPAT KOMITE IMPLEMENTATION PLAN FOR THE 2024 RISK
PEMANTAU RISIKO TAHUN 2024 MONITORING COMMITTEE MEETING
Rencana pelaksanaan rapat mengacu pada Program Kerja Komite The meeting implementation plan refers to the Risk Monitoring
Pemantau Risiko tahun buku 2024 bahwa rapat dengan Fungsi Committee Work Program for the 2024 financial year that meetings
Enterprise Risk Management Elnusa direncanakan dilakukan setiap with Elnusa’s Enterprise Risk Management Function are planned to be
kuartal dengan agenda rapat di antaranya membahas tentang laporan held every quarter with the meeting agenda which includes discussing
pengelolaan manajemen risiko per kuartal. Rapat yang bersifat quarterly risk management reports. Unscheduled meetings can also
unplanned juga dapat dilaksanakan sewaktu-waktu sesuai dengan be held at any time according to the requirement.
kebutuhan.
PENGEMBANGAN KOMPETENSI ANGGOTA COMPETENCY DEVELOPMENT OF MEMBERS OF
KOMITE PEMANTAU RISIKO THE RISK MONITORING COMMITTEE
Perseroan memfasilitasi pelaksanaan program pengembangan bagi The Company facilitates the implementation of development
Komite Pemantau Risiko dalam rangka meningkatkan kompetensi programs for the Risk Monitoring Committee in order to enhance
anggota Komite Pemantau Risiko. Program ini diharapkan mampu the competency of the Risk Monitoring Committee members. This
memberikan dampak positif terhadap produktivitas dan efektivitas program is expected to have a positive impact on the productivity and
kinerja Komite Pemantau Risiko. effectiveness of the Risk Monitoring Committee’s performance.
Nama Pelatihan dan Pengembangan Tempat dan Tanggal Penyelenggara
Name Training Development Place and Date Organizer
Wakhid Hasyim Leadership Development Program 4 Agustus, 27–28 Oktober 2024 BPSDM KESDM
August 4, October 27–28, 2024
Seminar Cybersecurity Mindset Revolution Bandung, 26 Mei 2023 BPSDM KESDM
Bandung, May 26, 2023
Lusiaga Levi Susila Special Directorship Program Bali, 29–30 November 2023 Indonesian Institute for
Bali, November 29–30, 2023 Corporate Directorship
Taufiq Martakusuma Business Strategy Management Jakarta, 26 Juni 2023–4 Juli 2023 Pusat Pengembangan SDM
Jakarta, June 26, 2023–July 4, Aparatur, KESDM
2023 Center for Agency of Human
Resources Development,
KESDM
Regulatory Impact Assessment Jakarta, 17–24 Juli 2023 Lembaga Management
Jakarta, July 17–24, 2023 Fakultas Ekonomi dan
Bisnis UI
UI Management Institute,
Faculty of Economics and
Business
Widianto Soepeno Enterprise Risk Management Implementation Bandung, 17–20 Oktober 2023 Center for Risk Management
Bandung, October 17–20, 2023 & Sustainability
Sertifikasi Profesi
Certification of Profession
Jumlah Pemilik
No. Jenis Sertifikasi Type of Certification
Number of Owner
1 Certified in Enterprise Risk Governance 1 Certified in Enterprise Risk Governance
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Tata Kelola Perusahaan
Corporate Governance
Sekretaris Perusahaan
Corporate Secretary
Sebagai perusahaan publik, Perseroan wajib memiliki fungsi Sekretaris As a public listed company, the Company is required to have the
Perusahaan sesuai dengan Peraturan Otoritas Jasa Keuangan No. 35/ function of a Corporate Secretary in accordance with Financial Services
POJK.04/2014 tentang Sekretaris Perusahaan Emiten atau Perusahaan Authority Regulation No. 35/POJK.04/2014 concerning Corporate
Publik. Sekretaris Perusahaan mempunyai tugas dan tanggung jawab Secretary for Issuers or Public Companies. The Corporate Secretary
dalam memfasilitasi komunikasi antara organ Perseroan, bertanggung has its duties and responsibilities to facilitate communication
jawab dalam penyusunan kebijakan, perencanaan serta memastikan between the Company’s units, responsible to formulate policies,
efektivitas dan transparansi komunikasi perusahaan, hubungan planning and ensuring the effectiveness and transparency of
kelembagaan, hubungan investor dan pelaku pasar modal lainnya corporate communications, institutional relations, investor relations
dengan tetap memperhatikan prinsip standar etika perusahaan, and other capital market players while still paying attention to the
prinsip tata kelola Perusahaan, dan nilai-nilai perusahaan. principles of corporate ethical standards and governance principles of
the Company, and company values.
Sekretaris Perusahaan bertanggung jawab langsung kepada Direksi The Corporate Secretary is directly responsible to the Board of
serta diangkat dan diberhentikan berdasarkan Keputusan Direksi Directors and is appointed and dismissed based on the Board of
berdasarkan mekanisme internal Perusahaan dengan persetujuan Directors’ decision in accordance with the Company’s internal
Dewan Komisaris. mechanisms and the approval of the Board of Commissioners.
PIHAK YANG MENGANGKAT DAN THE PARTY IN CHARGE OF THE APPOINTMENT
MEMBERHENTIKAN SEKRETARIS PERUSAHAAN AND DISMISSAL OF THE CORPORATE SECRETARY
Sekretaris Perusahaan merupakan pejabat senior Perseroan yang The Corporate Secretary is a senior official of the Company who
diangkat secara khusus untuk melaksanakan fungsi Sekretaris is specifically appointed to carry out the functions of Corporate
Perusahaan serta diangkat dan diberhentikan oleh Direktur Utama Secretary and is appointed and dismissed by the President Director
berdasarkan mekanisme internal Perseroan dengan persetujuan based on the Company’s internal mechanism with the approval of the
Dewan Komisaris. Sekretaris Perusahaan bertanggung jawab dan Board of Commissioners. The Corporate Secretary is responsible and
melaporkan kegiatannya langsung kepada Direktur Utama. Sekretaris reports his activities directly to the President Director. The Corporate
Perusahaan dilarang merangkap jabatan apa pun di emiten atau Secretary is prohibited from holding any other positions in issuers or
perusahaan publik lain. other public companies.
STRUKTUR ORGANISASI SEKRETARIS ORGANIZATIONAL STRUCTURE OF THE
PERUSAHAAN CORPORATE SECRETARY
Struktur organisasi Sekretaris Perusahaan ditetapkan sesuai The organizational structure of the Corporate Secretary is appointed
Keputusan Direksi No. 803/EN/KPTS/005D/2022 tentang Struktur & in accordance with the Baord of Directors’ Decree No. 803/EN/
Susunan Organisasi Corporate Secretary. KPTS/005D/2022 regarding the Corporate Secretary Organizational
Structure & Composition.
2023 Annual Report PT ELNUSA Tbk 325
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Tata Kelola Perusahaan
Corporate Governance
DIREKTUR UTAMA
President Director
SEKRETARIS PERUSAHAAN
Corporate Secretary
BOD Support & Investor Relation Corporate Governance
Manager of Corporate Senior Manager of Corporate
Communication Relations
Internal
External Corporate Social
Communications & Brand Manager of Community Relation
Communications Responsibility & Sponsorship
Manager
Asst. Manager of Community Asst. Manager of Community
Relations Upstream Relations EPCOM & PM
Community Relations
PEJABAT SEKRETARIS PERUSAHAAN CORPORATE SECRETARY OFFICER
Penetapan Pejabat Sekretaris Perusahaan sesuai dengan Keputusan The determining the Corporate Secretary Officer in accordance with
Direksi No. 629/EN/DKP/005D/2022 yang mengangkat Asmal Salam the Board of Directors’ Decree No. 629/EN/DKP/005D/2022 which
sebagai Sekretaris Perusahaan dan telah mendapat persetujuan appointed Asmal Salam as Corporate Secretary and has received
Dewan Komisaris. Pengangkatan Sekretaris Perusahaan telah approval from the Board of Commissioners. The appointment of the
dipublikasikan di situs web Perseroan dan dilaporkan kepada OJK pada Corporate Secretary was published on the Company’s website and
9 Mei 2022 untuk memenuhi Peraturan OJK No. 35/POJK.04/2014 reported to OJK on 9 May 2022 to comply with OJK Regulation No. 35/
tentang Sekretaris Perusahaan Emiten atau Perusahaan Publik. POJK.04/2014 concerning Corporate Secretaries of Issuers or Public
Companies.
ASMAL SALAM
Sekretaris Perusahaan | Corporate Secretary
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 54 tahun per 31 Desember 2023 | Age 54 years old as of December 31, 2023
Kelahiran Padang, 23 Mei 1969 | Born Padang, May 23, 1969
Domisili Jakarta Timur, DKI Jakarta | Domicile East Jakarta, DKI Jakarta
Dasar Hukum No. 629/EN/DKP/005D/2022 No. 629/EN/DKP/005D/2022
Penunjukan
Legal Basis of
Appointment
Pendidikan • Sarjana Hukum Perdata Universitas Indonesia • Bachelor (Sarjana) in Civil Law, Universitas
Education (1995) Indonesia (1995)
• Magister Kenotariatan, Universitas Indonesia • Master (Magister) in Notarial Affairs, Universitas
Indonesia
Pengalaman Kerja Jabatan di Perseroan: Position in the Company:
Work Experience • Corporate Secretary (Mei 2022–sekarang) • Corporate Secretary (May 2022–present)
• Chief of Legal & Compliance (2021–April 2022) • Chief of Legal & Compliance (2021–April 2022)
• Head of Legal & Contract (Pjs) (2016–2021) • Head of Legal & Contract (Pjs) (2016–2021)
• Head of Legal Corporate & Subsidiaries • Head of Legal Corporate & Subsidiaries
(2015–2016) (2015–2016)
• Senior Legal Counsel (2014–2015) • Senior Legal Counsel (2014–2015)
• Department Head Of Corporate Legal • Department Head Of Corporate Legal
(2010–2014) (2010–2014)
• Corporate Legal (2008–2010) • Corporate Legal (2008–2010)
• Manager Lca (2005–2008) • Manager Lca (2005–2008)
Rangkap Jabatan Tidak memiliki rangkap jabatan sesuai POJK No concurrent position in accordance with POJK
Concurrent Position No. 35/POJK.04/2014 No. 35/POJK.04/2014
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Tata Kelola Perusahaan
Corporate Governance
PROGRAM PENGEMBANGAN KEAHLIAN CORPORATE SECRETARY SKILLS DEVELOPMENT
SEKRETARIS PERUSAHAAN PROGRAM
Program Pengembangan keahlian yang diikuti Sekretaris Perusahaan The skills development program that the Corporate Secretary has
selama tahun 2023, sebagai berikut: participated in during 2023 are as follows:
Pelatihan/Workshop Tanggal Penyelenggara
No.
Training/Workshop Date Organizer
1 Penerapan HSSE Di Laboratorium 13 April 2023 Pertamina Persero
Implementation of HSSE in the Laboratory April 13, 2023
2 Behaviour Based Safety 19 Mei 2023 Pertamina Corporate
May 19, 2023 University
3 Training-Continuous Improvement Program (Corporate Secretary) 31 Mei 2023 Elnusa
May 31, 2023
4 Penguatan Program HSSE Terutama Aspek Keselamatan untuk Mendukung 5 Juni 2023 Pertamina Persero
Kegiatan Operasi yang Aman dan Andal di Zona 5 Regional 2 June 5, 2023
Strengthening the HSSE Program, Especially Safety Aspects to Support Safe
and Reliable Operation Activities in Zone 5 Regional 2
5 Perikatan, Perselisihan, dan Penyelesaian Sengketa 25 Juli 2023 Pertamina Persero
Association, Disputes, and Dispute Resolution July 25, 2023
6 SMAP Awareness 28 Juli 2023 Elnusa
July 28, 2023
7 Leading Change & Managing Transformation 24 Agustus 2023 Prof. Rhenald Kasali
August 24, 2023
8 IAMTI Activities APOGCE Forum 2023 9 Oktober 2023 Ikatan Ahli Teknik
October 9, 2023 Peminyakan Indonesia
(IATMI)
Indonesian Petroleum of
Engineers Association
9 Environmental Social Governance (ESG) 14 Desember 2023 Fidelitas Institute
December 14, 2023
10 Environmental Social Governance (ESG) 15 Desember 2023 Fidelitas Institute
December 15, 2023
11 Environmental Social Governance (ESG) 18 Desember 2023 Fidelitas Institute
December 18, 2023
TUGAS DAN TANGGUNG JAWAB SEKRETARIS DUTIES AND RESPONSIBILITIES OF THE
PERUSAHAAN CORPORATE SECRETARY
Tugas dan tanggung jawab Sekretaris Perusahaan tercantum dalam The duties and responsibilities of the Corporate Secretary are stated
Uraian Jabatan tanggal 26 Mei 2015 di mana Sekretaris Perusahaan in the Position Description dated May 26, 2015 where the Corporate
memiliki lima fungsi utama dalam mendukung hubungan Perusahaan Secretary has five main functions supporting the Company’s
dengan stakeholders, yaitu: relationship with stakeholders, namely:
1. Sebagai pejabat penghubung. 1. As a liaison officer.
2. Sebagai komunikator perusahaan. 2. As a company communicator.
3. Sebagai pelaksana GCG. 3. As GCG implementer.
4. Sebagai penatausahaan dokumen perusahaan. 4. As administrator of company documents.
5. Sebagai pusat informasi dan publikasi resmi perusahaan. 5. As the company’s official information and publication center.
Tugas dan tanggung jawab Sekretaris Perusahaan telah disesuaikan The duties and responsibilities of the Corporate Secretary were
dengan Peraturan Otoritas Jasa Keuangan No. 35/POJK.04/2014, adjusted in accordance to the Financial Services Authority Regulation
sebagai berikut: No. 35/POJK.04/2014, as follows:
1. Persiapan, penyelenggaraan, penyediaan untuk Rapat Direksi, 1. Preparation, organization, provision for Board of Diretors’
Rapat Dewan Komisaris, Rapat Umum Pemegang Saham Meetings, Board of Commissioners’ Meetings, General
(RUPS), serta monitoring pelaksanaan keputusan dalam Rapat Shareholders’ Meetings (GMS)s, as well as monitoring the
Direksi, rapat Dewan Komisaris dan RUPS dan mengelola dan implementation of decisions at Directors’ Meetings, Board
mengkoordinasikan sumber daya yang ada terkait hal tersebut. of Commissioners’ meetings and GMS and managing and
coordinating existing resources related to this matter.
2. Menjadi gerbang informasi perusahaan dan pengelolaan berbagai 2. Become the gateway to company information and manage
communications channel (e-mail blast, internal magazine, various communication channels (email blast, internal magazine,
website, intranet, press release) baik untuk kepentingan internal website, intranet, press releases) for both internal and external
maupun eksternal. purposes.
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Tata Kelola Perusahaan
Corporate Governance
3. Penyusunan strategi untuk peningkatan citra (image) dan kinerja 3. Develop strategies to improve the company’s image and
perusahaan serta meredam isu negatif yang mungkin atau telah performance as well as reduce negative issues that may or
timbul dan mempunyai dampak terhadap citra, dan kinerja have emerged and have impact on the company’s image and
perusahaan. performance.
4. Memastikan perusahaan melakukan kepatuhan terhadap 4. Ensure that the company complies with capital market regulations
peraturan pasar modal dan melakukan review terhadap seluruh and reviews all information disclosures issued by the company
keterbukaan informasi yang dikeluarkan perusahaan terkait related to capital market regulations.
dengan ketentuan pasar modal tersebut.
5. Penanggung jawab Good Corporate Governance (GCG) dengan 5. Responsible for Good Corporate Governance (GCG) with
pengaturan terkait pengawalan terhadap penerapan GCG Code regulations related to monitoring the implementation of the
dan Code of Conduct (CoC) Perusahaan. Company’s GCG Code and Code of Conduct (CoC).
6. Pendamping kegiatan Corporate Social Responsibility (CSR) untuk 6. Accompany Corporate Social Responsibility (CSR) activities
komunitas internal maupun eksternal agar mendukung kegiatan for internal and external communities to support operational
operasi maupun pembentukan/pengembangan citra positif activities and the formation/development of a positive image of
perusahaan. the company.
7. Mengarahkan, mengelola, memonitor, dan mengevaluasi 7. Direct, manage, monitor and evaluate all activities related to
seluruh kegiatan yang terkait dengan corporate event khususnya corporate events, especially those that will affect the company’s
yang akan mempengaruhi citra perusahaan sesuai kebutuhan image according to the company’s needs.
perusahaan.
8. Bertanggung jawab atas pelaksanaan program pengenalan 8. Responsible for implementing the company introduction program
perusahaan bagi Dewan Komisaris dan Direksi yang baru diangkat. for the newly appointed Board of Commissioners and Directors.
PELAKSANAAN TUGAS SEKRETARIS IMPLEMENTATION OF THE CORPORATE
PERUSAHAAN 2023 SECRETARY DUTIES IN 2023
Terkait Corporate Governance Related to Corporate Governance
Corporate Secretary dalam kaitannya dengan fungsi Corporate Corporate Secretary in its function related to Corporate Governance,
Governance dapat diuraikan sebagai berikut: can be describe as follows:
Aktivitas Keterangan
No.
Activities Description
1 Kepatuhan kepada Peraturan Pasar Modal (Laporan Tahunan, laporan Bertujuan untuk memenuhi dan memastikan bahwa Perseroan
keuangan, laporan terkait RUPS, laporan registrasi pemegang efek, mematuhi peraturan yang berlaku sebagai public & listed company
dll). sesuai dengan peraturan yang ditetapkan oleh OJK dan BEI.
Compliance with Capital Market Regulations (Annual Reports, Aims to fulfill and ensure that the Company complies with applicable
financial reports, reports related to GMS, securities holder registration regulations as a public & listed company in accordance with the
reports, etc.). regulations set by OJK and BEI.
2 Manajemen registrasi pemegang saham. Melakukan manajemen registrasi pemegang saham dibantu dengan
Aims to fulfill and ensure that the Company complies with applicable BAE Perseroan.
regulations as a public & listed company in accordance with the Conduct shareholder registration management assisted by the
regulations set by the OJK and BEI. Company’s BAE.
3 Pelaksanaan RUPS. Selama tahun buku 2023, Perseroan menyelenggarakan 1 (satu) kali
Implementation of the GMS. RUPS Tahunan.
During the 2023 financial year, the Company held 1 (one) Annual
GMS.
4 Manajemen dan administrasi pembayaran dividen tahun buku 2022. Melakukan manajemen proses administrasi pembayaran dividen
Manage and administer the dividend payments for the 2022 financial sesuai dengan peraturan yang berlaku.
year. Manage the administration process for dividend payments in
accordance to applicable regulations
5 Melaksanakan assessment implementasi GCG Perseroan tahun 2022. Perseroan melaksanakan assessment GCG dengan parameter ASEAN
Conduct the assessment for Company’s GCG implementation in 2022 CG Scorecard.
The Company conducts the GCG assessment using the ASEAN CG
Scorecard parameters.
6 Melakukan review dan pembaruan Corporate Governance Policy. Pada tahun 2023 Perseroan melakukan beberapa update atau
Review and renew Corporate Governance Policy. pembaruan atas beberapa prosedur terkait dengan Corporate
Governance di antaranya: prosedur pelaksanaan pengendalian anti
penyuapan, prosedur investigasi dan penanganan penyuapan dan
prosedur penerimaan, pemberian hadiah, dan hiburan.
In 2023, the Company conducted several updates or improvements
to several procedures related to Corporate Governance, including:
procedures for implementing anti-bribery control, procedures for
investigating and handling bribery and procedures for receiving, giving
gifts and entertainment.
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Tata Kelola Perusahaan
Corporate Governance
Aktivitas Keterangan
No.
Activities Description
7 Memenuhi Audit ABC Capability Assessment. ABC Capability Assessment dari BP.
Fulfill ABC Capability Assessment Audit. ABC Capability Assessment from BP
8 Melakukan uji kelayakan (due delligence) untuk calon Mitra. Bersama dengan fungsi lain melakukan uji kelayakan untuk
Conduct a due diligence for prospective partners. memastikan calon mitra memenuhi standar kualifikasi yang ditetapkan
oleh Perseroan.
With other functions, conduct a due diligence to ensure prospective
partners meet the qualification standards set by the Company.
9 Melakukan kegiatan peringatan Hari Antikorupsi Sedunia (HAKORDIA). Bertujuan untuk meningkatkan awareness antikorupsi kepada seluruh
Conduct activities to commemorate World Anti-Corruption Day Pekerja.
(HAKORDIA). Aim to increase anti-corruption awareness among all workers
10 Melaksanakan pengelolaan upaya kepatuhan terkait antikorupsi, Perseroan secara berkala melakukan sosialisasi kepada karyawan
pengendalian gratifikasi dan penyampaian LHKPN serta pelaksanaan terkait antikorupsi, penanganan gratifikasi dan LHKPN.
sosialisasinya. The Company regularly conducts socialization to employees regarding
Carry out management of compliance efforts related to anti- anti-corruption, handling gratification and LHKPN.
corruption, control of gratification and delivery of LHKPN as well as
implementation of socialization.
Terkait Investor Relations Related to Investor Relations
Investor Relations merupakan fungsi pada Corporate Secretary nvestor Relations is a function of the Corporate Secretary where
yang bertugas melingkupi aspek keterbukaan, kinerja keuangan, the work is to cover aspects of openness, financial performance
serta strategi perseroan. Secara khusus Investor Relations bertugas and company strategy. Specifically, Investor Relations is to provide
untuk memberikan informasi yang akurat, terpercaya dan tepat accurate, reliable and timely information to parties, both internal and
waktu kepada pihak-pihak baik internal maupun eksternal termasuk external, including shareholders, investors, analysts, government and
di antaranya pemegang saham, investor, analis, pemerintah, serta regulators.
regulator.
Dalam melaksanakan fungsinya, Investor Relations bekerja sama In carrying out its functions, Investor Relations collaborates with
dengan Manajemen dari berbagai fungsi (Direktorat Keuangan, Management from various functions (Directorate of Finance,
Direktorat Pengembangan Usaha, serta pihak terkait lainnya). Directorate of Business Development, and other related parties).
Sepanjang tahun 2023, kegiatan Investor Relations adalah sebagai Throughout 2023, Investor Relations activities are as follows:
berikut:
Aktivitas
No. Keterangan Description
Activities
1 Paparan Publik Perseroan telah melaksanakan 1 (satu) kali Paparan The Company has carried out 1 (one) Public Expose
Public Exposure Publik pada tanggal 30 November 2023 yang on November 30, 2023 held by the Indonesia
diselenggarakan oleh Bursa Efek Indonesia secara Stock Exchange digitally through Zoom Meeting
digital melalui media webinar Zoom Meeting, webinar media, at Graha Elnusa to convey the
bertempat di Graha Elnusa untuk menyampaikan business outlook, financial performance highlights
bisnis outlook, highlight kinerja keuangan per as of September 2023, the Company’s business
September 2023, inisiatif pengembangan bisnis development initiatives and strategic direction for
Perseroan serta strategic direction untuk tahun 2024. 2024.
2 Analis Meeting dan Selama tahun 2023, Perseroan telah melakukan During 2023, the Company has held analyst meetings
conference call dengan pertemuan analis meeting atau conference call or conference calls with several analysts from
Analis Sekuritas & Asset dengan beberapa analis dari sekuritas maupun asset securities and asset management, such as PT Ashmore
Management management, seperti PT Ashmore Asset Management, Asset Management, PT Syailendra Capital, PT Trimegah
Analyst Meeting and PT Syailendra Capital, PT Trimegah Sekuritas, PT Jarvis Sekuritas, PT Jarvis Asset Management, PT Majoris
conference call with Security Asset Management, PT Majoris Asset Management, Asset Management, Allianz Global Investors,
& Asset Management Allianz Global Investors, PT Succor Sekuritas, PT Succor Sekuritas, PT CGS -CIMB Sekuritas, PT Korea
Analysts PT CGS -CIMB Sekuritas, PT Korea Investment & Investment & Sekuritas Indonesia, PT Sinarmas
Sekuritas Indonesia, PT Sinarmas Sekuritas dan Asset Sekuritas and Asset Management, PT Ciptadana Asset
Management, PT Ciptadana Asset Management, Management, PT BRI Danareksa Sekuritas, PT Shinhan
PT BRI Danareksa Sekuritas, PT Shinhan Asset Asset Management and PT Panin Sekuritas.
Management dan PT Panin Sekuritas.
3 Investor Call Meeting Perseroan melakukan beberapa pertemuan secara The company held several online meetings with
online dengan investor dalam bentuk Webinar yang investors through webinars which were also attended
diikuti juga oleh beberapa analis dari sekuritas, antara by several security analysts, including webinars
lain Webinar dengan PT Indovesta Utama Mandiri dan with PT Indovesta Utama Mandiri and PT Sinarmas
PT Sinarmas Sekuritas. Sekuritas.
4 Emiten Report Analis sekuritas melakukan emiten report penulisan Security analysts provide issuer reports, write
Issuer Report laporan analis Perseroan secara berkala baik yang Company analyst reports regularly, both in the nature
sifatnya coverage maupun daily notes. Beberapa of coverage and daily notes. Several research reports
research report dari PT Profindo Sekuritas Indonesia from PT Profindo Sekuritas Indonesia and Sadif
dan Sadif Investment Analytics. Investment Analytics.
2023 Annual Report PT ELNUSA Tbk 329
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Tata Kelola Perusahaan
Corporate Governance
Aktivitas
No. Keterangan Description
Activities
5 Internal Research Report Perseroan melakukan market analis report terkait The company provide market analysis reports
saham ELSA maupun kondisi pasar modal kepada regarding ELSA shares and capital market conditions
internal perusahaan, manajemen maupun pemegang for internal purpose, management and shareholders
saham setiap periode kuartal selama tahun 2023. every quarter throughout 2023.
Terkait Corporate Communication Related to Corporate Communication
Corporate Communications Elnusa (Corcom) memiliki tugas dalam Elnusa Corporate Communications (Corcom) has the duty to ensure
memastikan visi, misi, strategi maupun nilai perseroan dapat diterima that the company’s vision, mission, strategy and values can be
dan dipahami oleh setiap stakeholders. Secara spesifik Corporate accepted and understood by every stakeholder. In specific, Corporate
Communications memiliki peran, pada Internal Communication, Communications has the role for Internal Communication, Brand
Brand Management, dan External Communication. Management and External Communication.
Internal Communications Internal Communications
Internal Communications bertujuan untuk memastikan strategi, Internal Communications aims to ensure that strategies, policies,
kebijakan, pesan-pesan Direksi dan informasi Perseroan lainnya messages from the Board of Directors and other Company’s
tersebar dan dipahami oleh seluruh manajemen dan karyawan. information are spread and understood by all management and
Corporate Communications sebagai fungsi yang khusus menangani employees. Corporate Communications as a function that specifically
hal ini telah melakukan berbagai inisiatif dan program kegiatan handles this matter carries out various initiatives and activity programs
untuk penyebaran informasi tersebut, baik melalui channel dan to spread this information, both through communication channels and
tools communications di media online dan offline maupun melalui tools through online and offline media as well as through meetings.
pertemuan.
Keterangan Jumlah Publikasi
Communications Tools & Program
Description Number of Publication
Tools & Program
ELSA News Publishing Perseroan secara terkini senantiasa memberikan 190 publikasi berita
Informasi yang dirangkum menjadi sebuah narasi i.e : ELSANEWS: Menuju 2024: ELNUSA Refleksi
singkat menggunakan bahasa produktif kepada Pencapaian Q3 dan Paparan Arahan Strategis di
stakeholder internal khususnya karyawan. Townhall Meeting
The Company is always current to provide information 190 news publications
summarized into a short narrative using productive i.e : ELSANEWS: Towards 2024: ELNUSA Reflects on
language for internal stakeholders, especially Q3 Achievements and Presents Strategic Direction at
employees. Townhall Meeting
Digital Creative Content Perseroan menyampaikan pesan strategis maupun 441 e-poster publishing
campaign melalui komunikasi kreatif i.e : Jejak Sejarah Elnusa, HUT ke-54 Elnusa
The company presents strategic as well as campaign 441 e-poster publishing
messages through creative communications i.e: Traces of Elnusa’s History, Elnusa’s 54th Anniversary
Corporate Event Perseroan memiliki wadah yang dikemas dalam 98 Corporate Event
bentuk kegiatan yang melibatkan pekerja dengan i.e: Rapat Umum Pemegang Saham Tahunan (RUPST)
tujuan penyampaian pesan strategis dari Top 98 Corporate Events
Management melalui Corporate Secretary maupun i.e: Annual General Meeting of Shareholders (AGMS)
dari fungsi-fungsi lainnya
The Company’s platform packaged in the form of
activities involving employees with the aim to convey
strategic messages from Top Management through the
Corporate Secretary and from other functions.
News Flash Perseroan menyampaikan pencapaian maupun 24 News Flash
kegiatan strategis lainnya melalui berita singkat i.e: Pemenang CIP Elnusa
dilengkapi dengan gambar yang mendukung
The Company submits its achievements as well as 24 News Flash
other strategic activities through short news with i.e: Winner of CIP Elnusa
supporting images
ELSA Top Moment Perseroan merangkum kejadian demi kejadian 38 Top Moment
melalui album foto digital sebagai salah satu program i.e: Hakordia Elnusa
komunikasi yang transparan kepada stakeholder
internal
The Company summarizes events after events through
digital photo albums as a transparent communication
program to internal stakeholders
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Tata Kelola Perusahaan
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Keterangan Jumlah Publikasi
Communications Tools & Program
Description Number of Publication
Key Visual Communications Perseroan konsisten dalam menyampaikan pesan 24 Key Visual
kepada stakeholder dengan menggunakan digital i.e: HUT Elnusa 54
design menyesuaikan konsep kegiatan namun tetap 24 Key Visual
merujuk pada key visual di tahun tersebut i.e: Elnusa 54 Anniversary
The Company consistently provides messages to
stakeholders by using digital design, adapting the
activity concept but still refers to key visuals for the
concerned year
Video Campaign Perseroan senantiasa meningkatkan awareness 141 Video Campaign
karyawan atas perkembangan perusahaan yang perlu i.e: AKHLAK Moment, Safety Moment, dll
diketahui oleh karyawan. Salah satunya membuat 141 Video Campaign
kampanye yang divisualisasikan melalui video i.e: AKHLAK Moment, Safety Moment, etc
The Company always increases employee awareness
about the company’s developments that employees
need to know. Among them is creating a campaign
that is visualized through video
Internal Communications Campaign Promosi pesan-pesan perusahaan maupun kegiatan 12 Campaign
yang memang menjadi prioritas untuk di sampaikan i.e: Visi Misi Elnusa, HSSE Campaign , CoC Series, dll
kepada seluruh karyawan 12 Campaign
Promote company messages and activities as priority i.e.: Vision Mission of Elnusa, HSSE Campaign, CoC
to be conveyed to all employees Series, etc
Internalisasi Kebijakan Management Tim Komunikasi Elnusa secara khusus mendukung 3x Penyelenggaraan THM
capaian atas pemahaman kebijakan management 10 BOD Spech Pointer
Perseroan 6x Board Greeting
The Elnusa Communication Team specifically supports 3x THM Organizing
the achievement of understanding to the Company’s 10 BOD Spech Pointers
management policies 6x Board Greetings
Pedoman & Prosedur Perseroan berkomitmen untuk menerapkan standar 1 Pedoman & 4 Prosedur
komunikasi perusahaan yang terstruktur dan memiliki i.e : Prosedur Pengelolaan Materi Website
planing yang jelas, dalam hal ini melalui Corporate 1 Guidelines & 4 Procedures
Communications, pengelolaan pedoman dan prosedur i.e: Website Material Management Procedures
terdiri atas pengelolaan komunikasi perusahaan,
penyelenggaraan acara dll
The Company is committed to implement structured
and clear planned corporate communication
standards, in this case through Corporate
Communications, managing guidelines and procedures
consisting of managing corporate communications,
organizing events, etc.
Outcome-Internal Engagament Pemahaman karyawan mengenai Visi Elnusa secara 72,5% pekerja paham terhadap pemahaman visi
utuh hingga ke bawah Elnusa
Employees’ understanding of the Elnusa Vision as in 72.5% of the employees understand the vision of
full and down to the bottom Elnusa
Brand Management Brand Management
Pengelolaan merek atau brand management adalah fungsi Corcom, Brand management is Corcom’s function, although it’s not on
namun bukan pada pengelolaan merek secara keseluruhan karena the brand management as a whole as the main function of brand
fungsi utama pengelolaan merek menjadi tugas dan tanggung jawab management is the duty and responsibility of the Marketing
fungsi Marketing. Pengelolaan merek dalam ruang lingkup Corcom function. Brand management within Corcom’s scope is limited to
terbatas pada standardisasi dan penyelarasan penggunaan logo standardization and harmonization of the use of the Company’s logo,
Perseroan, termasuk aplikasinya dalam materi presentasi, media including its application in presentation materials, promotional media
promosi dan atau penggunaan lainnya baik secara online maupun and/or other uses both online and physically.
secara fisik.
Sebagai penguatan brand Elnusa yang merupakan anak perusahaan To strengthen the Elnusa brand, as a subsidiary of Pertamina Hulu
dari Pertamina Hulu Energi yang merupakan pengelola kegiatan Energi which is n charge of managing the operational activities at
operasi di Subholding Upstream, Elnusa membuat cover hymne Upstream Subholding, Elnusa created a cover of the Pertamina hymn
Pertamina dan lagu kebangsaan Indonesia Raya yang di konsepkan and the national anthem Indonesia Raya which was reimagined by
ulang dengan menampilkan lebih banyak jasa Elnusa dan Anak featuring more Elnusa and Subsidiary services. There are several
Perusahaan. Adapun beberapa apresiasi yang merupakan bukti nyata appreciations which are concrete evidence of the competence of
atas kompetensi yang dimiliki pekerja yang mampu mendukung dan employees who are able to support and maintain the Company’s
menjaga image Perseroan. Apresiasi tersebut diantaranya menilai image. This appreciation includes assessing Elnusa’s existence in
eksistensi Elnusa di media online maupun media cetak saat ini, online and print media today, including: The Most Anticipated High
di antaranya: The Most Anticipated High Engagement dari BUMN Engagement from BUMN Track, Best Popular Company Plc, Best
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Tata Kelola Perusahaan
Corporate Governance
Track, Best Popular Company Tbk, Best Corporate Secretary, Best Corporate Secretary, Best Press Release from the Press Company
Press Release dari Serikat perusahaan Pers, Insan PR Indonesia dari Union, Indonesian PR Person from Perhumas and Best Spoke Person
Perhumas serta Best Spoke Person dari E2S. from E2S.
External Communication External Communication
External Communications bertujuan untuk menciptakan hubungan External Communications is aimed at creating good and harmonious
yang baik dan harmonis antara Perseroan dan publik eksternal (media relationships between the Company and the external public (mass
massa, komunitas, Pemerintah, klien, vendor) guna mendukung media, community, Government, clients, vendors) in order to support
program-program Perseroan, membangun citra positif dan reputasi the Company’s programs, build a positive image and reputation of the
perusahaan melalui berbagai aktivitas komunikasi. company through various communication activities.
Aktivitas Realisasi
No.
Activities Realization
1 Pemberitaan Elnusa di berbagai media cetak, online maupun elektronik 3.646 berita
News about on Elnusa in various print, online and electronic media 3,646 news
2 Tone Pemberitaan Positive 95% tone pemberitaan positif
Tone Positive News 95% tone positive news
3 Viewership/Reach 6.491.037.446 miliar viewers
6,491,037,446 billion viewers
4 Exhibition 9 exhibition
5 Press Release Production 81 press release
6 Media Interview 25 media interview
7 Press Conference 2 press conference
8 Media Gathering 1 media gathering
9 Media Meeting 4 media meeting
Terkait Corporate Relations Related to Corporate Relation
1. Community Relation 1. Community Relation
Membawahi fungsi strategis untuk membangun hubungan Supervise strategic functions to build relationships with
dengan stakeholder dan masyarakat di area site services, stakeholders and the community at the site services area,
melakukan penggalangan untuk mendapatkan dukungan dari mobilize support from stakeholders and the community at the
pihak stakeholder dan masyarakat di area site services dalam site services area in carrying out operational activities and carry
pelaksanaan kegiatan operasional dan melaksanakn penanganan out handling of damage claims that affected communities through
damage claim kepada masyarakat yang terdampak dengan adanya operational activities in a transparent manner involving relevant
kegiatan operasional secara transparan dengan melibatkan pihak stakeholders. So that we can monitor operational targets at each
stakeholder yang terkait. Sehingga dapat mengawal target-target existing service site and achieve well with OTOBOSOR (on time,
operasi di setiap site services yang ada bisa tercapai dengan baik on budget, on schedule, on return).
secara OTOBOSOR (on time, on budget, on schedule, on return).
Dalam pelaksanaanya fungsi community relation akan dilibatkan In its implementation, the community relations function will
dari tahapan pra-proyek dengan melakukan social mapping be involved from the pre-project phase by carrying out social
dengan indikator ideologi, politik, ekonomi, sosial dan budaya, mapping with indicators of ideology, politics, economics, social
dan keamanan, di mana hal ini diperlukan untuk mendapatkan and culture, and security, where this is necessary to get a
gambaran secara menyeluruh dari suatu kondisi masyarakat comprehensive picture of the condition of the community around
di sekitar site services sehingga dalam pengembangan mitigasi the services site so that in development of mitigation of various
dari berbagai risiko yang timbul karena adanya interaksi antara risks that arise due to interactions between the project entity
project entity dengan masyarakat tepat sasaran dan terukur. Key and the community are in appropriate and measurable manner.
indicator tersebut akan didetailkan sesuai dengan isu-isu yang These key indicators will be detailed according to the dominant
dominan hingga terindentifikasi key person yang mempengaruhi issues until the key person who influences the issue is identified,
isu tersebut yang pada akhirnya menjadi objek penggalangan which ultimately becomes the object of mobilization for further
untuk diberdayakan lebih lanjut dalam memperkuat langkah- empowerment in strengthening the necessary mitigation
langkah mitigasi yang diperlukan. Indentifikasi key indicator akan measures. Identification of key indicators will provide direction
memberikan arah dalam upaya penanganan damage claim yang in efforts to handle damage claims appropriately and completely,
tepat dan tuntas, di mana dengan identifikasi terhadap komoditas where by identifying the dominant community economic
perekonomian masayarakat yang dominan akan didapatkan commodities, a common thread will be obtained which will be
benang merah yang mampu memunculkan pihak stakeholder able to bring out relevant stakeholders who must collaborate and
terkait yang harus di lakukan kerja sama dan menentukan metode determine technical methods for carrying out impact reduction
332 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
secara teknis untuk melakukan upaya pengurangan dampak, effort, inventory, and determining compensation value, making
inventarisasi, dan penentuan nilai kompensasinya, sehingga it possible to obtain a fair and accountable settlement of damage
memungkinkan untuk mendapatkan penyelesaian terhadap claims to the community.
damage claim yang fair dan accountable kepada masayarakat.
Pada tahapan pelaksanaan operasional proyek, community relation At the operational phase of the project, community relations
akan melakukan sosialisasi bertahap secara community hingga will carry out gradual socialization on a community to individual
individual kepada stakeholder dan masyarakat, serta melakukan scale to stakeholders and the community, as well as supervise
pengawalan unit operasional di site dengan memonitor terhadap operational units at the site by monitoring the emergence of risks
munculnya risiko yang menghambat dan segera melakukan that hinder and immediately carry out mitigation by involving
mitigasi dengan melibatkan stakeholder dan key person yang stakeholders and key persons who have previously been involved.
sebelumnya telah dilibatkan. Monitoring ini merupakan upaya This monitoring is an early detection effort of potential risks to
deteksi dini terhadap potensi risiko yang ada untuk memastikan ensure that operational activities at the site do not experience
kegiatan operasional di site tidak mengalami hambatan (delay) delays that result in the cessation of operational activities.
yang berakibat terhentinya kegiatan operasi. Deteksi dini Early detection also runs in parallel with efforts to maintain
juga berjalan secara pararel dengan upaya untuk memelihara good relations with stakeholders and key persons by regularly
hubungan baik dengan stakeholder dan key person dengan secara communicating to coordinate operational goals and plans so that
berkala melakukan komunikasi untuk mengkoordinasikan tujuan it is possible to involve local community resources around the
dan rencana operasional sehingga memungkinkan melibatkan service site which aims to support community empowerment.
sumber daya masyarakat lokal di sekitaran site services yang Social responsibility efforts (Corporate Social Responsibility) also
bertujuan untuk mendukung pemberdayaan masyarakat. Upaya play a strategic role in building mutually supportive relationships
tanggung jawab sosial (Corporate Social Responsibility) juga between the project entity, stakeholders and the local community,
memegang peran strategis dalam membangun hubungan yang which ultimately creates productive collaboration for smooth
saling mendukung antara project entity dengan stakeholder operational activities and the benefit of the local community.
dan masyarakat setempat yang pada akhirnya menjadi tercipta
kolaborasi yang produktif untuk kelancaran kegiatan operasional
dan kemaslahatan bagi masyarakat setempat.
Sementara untuk tahapan pasca operasi, fungsi community Meanwhile, for the post-operation stage, the community relations
relation harus berupaya untuk memastikan bahwa dalam closing function must make sure that in closing the project, it has to be
project harus tuntas dan tidak meninggalkan permasalahan terkait complete and does not leave problems related to damage claims
damage claim kepada masyarakat. Hal tersebut bisa tercapai to the community. This can be achieved with a good understanding
dengan pemahaman yang baik terhadap komoditi masyarakat of the existing community commodities by involving assistance
yang ada dengan melibatkan asistensi dari pihak stakeholder from relevant stakeholders so that appropriate handling steps are
terkait sehingga didapatkan langkah penanganan yang tepat. obtained.
Selama tahun 2023, dari beberapa site project yang berjalan During 2023, from several operational project sites at the
di Upstream dan EPC OM, fungsi community relation telah Upstream and EPC OM, the community relations function has
memberikan pengawalan dan dukungan terhadap pelaksanaan provided supervision and support for the implementation of
kegiatan operasi, dimana dari setiap kendala-kendala yang timbul operational activities, where any obstacles that arise due to
akibat adanya gesekan antara entity project dengan masyarakat friction between the project entity and the local community can
setempat dapat diselesaikan dan mendapatkan solusinya dengan be resolved and obtained a good solution. This will of course
baik. Hal ini tentunya akan menambah experience dan knowledge increase the experience and knowledge so that it will further
sehingga makin melengkapi competency personil community complement the competency of community relations personnel
relation yang tersebar di berbagai penjuru area site project. who are spread across various corners of the project site area.
Hal ini tentunya akan menjadikan rasa optimisme kepada personil This will certainly create a sense of optimism for community
community relation dalam menghadapi berbagai tantangan relations personnel to face various existing challenges and
dan kendala yang ada. Sehingga dengan berjalannya waktu, obstacles. So that as time goes by, professionalism basedon
profesionalisme yang berpijak dari kompetensi akan terus competence will continue to develop and complement each
berkembang dan saling melengkapi, yang menjadikan personil other, making community relations personnel reliable.
community relation yang dapat diandalkan.
2. CSR & Event 2. CSR & Event
Fungsi CSR & Corporate Event adalah fungsi yang diberikan The CSR & Corporate Event function is a function that is
amanah untuk mengembangkan dan menetapkan standar tata mandated to develop and establish standards for governance
kelola dan tata laksana program tanggung jawab sosial dan and administration of the company’s social & environmental
lingkungan perseroan. Dalam hal ini, Tanggung Jawab Sosial responsibility programs. In this case, the Company’s
2023 Annual Report PT ELNUSA Tbk 333
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Tata Kelola Perusahaan
Corporate Governance
Lingkungan (TJSL) atau CSR Perseroan lebih mengarah kepada Environmental Social Responsibility (TJSL) or CSR is more directed
program community involvement dan development. towards community involvement and development programs.
Pada 2023 secara konsolidasi Perseroan telah memberikan In 2023, on a consolidated basis, the Company provided benefits
manfaat kepada 97.672 orang yang tersebar di seluruh Indonesia. to 97,672 people spread throughout Indonesia. The funds
Dana yang telah dikeluarkan perseroan secara konsolidasian disbursed by the company on a consolidated basis amounted to
adalah sebesar Rp5.212.774.918. Rp5,212,774,918.
Kegiatan TJSL meliputi bidang lingkungan, pendidikan, kesehatan, TJSL’s activities encompasses such fields as the environment,
dan ekonomi. Sebaran data yang diperoleh sepanjang tahun 2023 education, health and economics. The distribution of data
adalah sebagai berikut: obtained throughout 2023 is as follows:
Jumlah Dana
Bidang Fields
Total Funds
Lingkungan 615.028.507 Environment
Pendidikan 781.691.186 Education
Kesehatan 409.322.550 Health
Ekonomi 3.406.732.681 Economy
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Tata Kelola Perusahaan
Corporate Governance
Unit Audit Internal
Internal Audit Unit
DASAR PENGANGKATAN CHIEF AUDIT EXECUTIVE BASIS OF APPOINTMENT OF THE CHIEF AUDIT
EXECUTIVE
Pengangkatan Chief Audit Executive dilakukan oleh Direktur Utama The appointment of the Chief Audit Executive is done by the President
atas Persetujuan Komisaris Utama. Berdasarkan Surat Keputusan Director with the approval of the President Commissioner. Based on the
Direksi PT Elnusa Tbk No. 764/EN/KPTS/000D/2022 tanggal 1 Decree of the Directors of PT Elnusa Tbk No.764/EN/KPTS/000D/2022
September 2022 tentang Penunjukan Chief Audit Executive, dated 1 September 2022 concerning the Appointment of the Chief
Direktur Utama mengangkat Tugimin sebagai Chief Audit Executive Audit Executive, the President Director appointed Tugimin as the
Perusahaan. Company’s Chief Audit Executive
PROFIL KEPALA UNIT AUDIT INTERNAL PROFILE OF THE HEAD OF INTERNAL AUDIT UNIT
TUGIMAN
Chief Audit Executive | Chief Audit Executive
Data Pribadi | Personal Data
Warga Negara Indonesia | Indonesian Citizen
Usia 42 tahun per 31 Desember 2023 | Age 42 years old as of December 31, 2023
Kelahiran Boyolali, 15 November 1981 | Born Boyolali, November 15, 1981
Domisili Bekasi, Jawa Barat | Domicile Bekasi, West Java
Dasar Hukum Surat Keputusan No.764/EN/KPTS/000D/2022 Decree No.764/EN/KPTS/000D/2022
Penunjukan
Legal Basis of
Appointment
Pendidikan Sarjana Akuntansi, Universitas Indonesia (2004) Bachelor in Accounting, Universitas Indonesia
Education (2004)
Pengalaman Kerja • Manager Region I dan Manager Region III • Region I Manager and Region III Manager of
Work Experience PT Kilang Pertamina Internasional (Oktober PT Kilang Pertamina Internasional (October
2020–Agustus 2022) 2020–August 2022)
• Auditor dan Senior Auditor PT Pertamina • Auditor and Senior Auditor of PT Pertamina
(Persero) (Februari 2012–September 2020) (February 2012–September 2020)
• Pemeriksa pada Badan Pemeriksa Keuangan • Auditor at the Financial Audit Agency of the
Republik Indonesia (BPK RI) (Juli 2007–Januari Republic of Indonesia (BPK RI) (July 2007–
2011) January 2011)
Rangkap Jabatan Tidak memiliki rangkap jabatan No concurrent position
Concurrent Position
PIHAK YANG MENGANGKAT DAN THE PARTY RESPONSIBLE FOR THE
MEMBERHENTIKAN AUDIT EXECUTIVE APPOINTMENT AND DISMISSAL OF THE AUDIT
EXECUTIVES
Unit Audit Internal dipimpin oleh seorang Chief Audit Executive The Internal Audit Unit is led by a Chief Audit Executive who is
yang diangkat dan diberhentikan oleh Direktur Utama dengan appointed and dismissed by the President Director with approval
persetujuan Dewan Komisaris. Selanjutnya setiap pengangkatan from the Board of Commissioners. Furthermore, every time the Chief
atau pemberhentian Chief Audit Executive, perusahaan wajib Audit Executive is appointed or dismissed, the company is required to
menyampaikan pemberitahuan kepada Otoritas Jasa Keuangan (OJK). provide notification to the Financial Services Authority (OJK).
STRUKTUR ORGANISASI DAN KEDUDUKAN ORGANIZATIONAL STRUCTURE AND THE
INTERNAL AUDIT POSITION OF THE INTERNAL AUDIT
Secara struktural Chief Audit Executive bertanggung jawab kepada Structurally, the Chief Audit Executive is responsible to the President
Direktur Utama dan mempunyai hubungan fungsional dengan Director and has a functional relationship with the Audit Committee.
Komite Audit.
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Tata Kelola Perusahaan
Corporate Governance
Struktur Organisasi Internal Audit
Internal Audit Organizational Structure
DIREKTUR UTAMA KOMITE AUDIT
President Director Audit Committee
KEPALA INTERNAL AUDIT
Chief Audit Executive
Support Officer
Senior Auditor Operation Senior Auditor Support
Auditor & Junior Auditor
Hingga akhir tahun 2023, jumlah SDM Unit Audit Internal ada 8 Until the end of 2023, the Internal Audit Unit consisted of 8 (eight)
(delapan) orang dengan rincian sebagai berikut: personnel with with details as follows:
Jumlah
Jabatan Position
Number of Personel
Chief Audit Executive 1 orang | person Chief Audit Executive
Senior Auditor Operation Vacant Senior Auditor Operation
Senior Auditor Support Vacant Senior Auditor Support
Auditor 3 orang | person Auditor
Junior Auditor 4 orang | person Junior Auditor
Support Officer Vacant Support Officer
Jumlah 8 orang | person Total
SERTIFIKASI PROFESI INTERNAL AUDIT CERTIFIATION OF NTERNAL AUDIT PROFESSION
Sesuai dengan Standar Profesi Internal Audit, personel di lingkungan In accordance with the Internal Audit Profession Standards, personnel
Unit Audit Internal wajib mengembangkan pengetahuan dan within the Internal Audit Unit are required to develop knowledge and
kompetensi melalui sertifikasi profesi. Auditor wajib memenuhi competency by a certification of profession. Auditors must meet the
kualifikasi dan persyaratan antara lain: qualifications and requirements, among others:
1. Memiliki integritas dan perilaku yang profesional, independen, 1. Having the integrity and professional, independent, honest and
jujur dan obyektif dalam pelaksanaan tugasnya; objective behavior in carrying out their duties;
2. Memiliki pengetahuan dan pengalaman mengenai teknis audit 2. Having the knowledge and experience regarding audit techniques
dan disiplin ilmu lain yang relevan dengan bidang tugasnya; and other scientific disciplines relevant to their field of work;
3. Memiliki kecakapan untuk berinteraksi dan berkomunikasi baik 3. Having the skills to interact and communicate both verbally and in
lisan maupun tertulis secara efektif; writing effectively;
4. Wajib mematuhi standar profesi yang dikeluarkan oleh asosiasi 4. Must comply with professional standards issued by the Internal
Audit Internal; Audit association;
5. Wajib mematuhi kode etik Internal Audit (Integritas, Objektivitas, 5. Must comply with the Internal Audit code of ethics (Integrity,
Kerahasiaan dan Kompetensi); Objectivity, Confidentiality and Competence);
6. Wajib menjaga kerahasiaan informasi dan/atau data Perusahaan 6. Must maintain the confidentiality of Company information and/
terkait pelaksanaan tugas dan tanggung jawab Audit Internal or data related to the implementation of Internal Audit duties and
kecuali diwajibkan berdasarkan peraturan perundang-undangan responsibilities unless required based on statutory regulations or
atau penetapan/putusan pengadilan; court decisions/decisions;
7. Memahami prinsip-prinsip tata kelola perusahaan yang baik dan 7. Understand the principles of good corporate governance and risk
manajemen risiko; dan management; and
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8. Bersedia meningkatkan pengetahuan, keahlian dan kemampuan 8. Willing to continuously improve their knowledge, skills and
profesionalismenya secara terus menerus. Untuk itu seluruh professionalism abilities. For this reason, all auditors are equipped
auditor dilengkapi dengan pengetahuan yang perlu ditingkatkan with the knowledge that needs to be improved continuously.
secara berkelanjutan.
Berikut daftar sertifikasi pekerja Internal Audit: The following is a list of certifications owned by the Internal Audit
a. Satu orang yaitu Chief Audit Executive yang memiliki sertifikat personnel:
Certified Internal Auditor (CIA), Chartered Accountant (CA), a. One person, namely the Chief Audit Executive, has a Certified
Certified Fraud Examiner (CFE) dan Qualified Internal Auditor Internal Auditor (CIA), Chartered Accountant (CA), Certified
(QIA); dan Fraud Examiner (CFE) and Qualified Internal Auditor (QIA)
certificate; and
b. Empat orang auditor memiliki sertifikat Qualified Internal b. Four auditors have Qualified Internal Auditor (QIA) certificates.
Auditor (QIA).
PIAGAM UNIT AUDIT INTERNAL CHARTER OF INTERNAL AUDIT UNIT
Dalam melaksanakan tugas dan tanggung jawabnya, Internal Audit In carrying out their duties and responsibilities, the Internal Audit
mengacu pada Piagam Audit Internal (Audit Charter) yang ditetapkan refers to the Internal Audit Charter which was first established by
pertama kali oleh Direksi PT Elnusa Tbk. dengan SK No. 053/EN/ the Board of Directors of PT Elnusa Tbk. Based on its Decree No.
KPTS/000d/2009 tanggal 2 Januari 2009 dan telah dilakukan beberapa 053/EN/KPTS/000d/2009 dated 2 January 2009 and since then has
kali pembaruan. Pada tanggal 16 Juni 2023 dilakukan kembali been updated several times. On 16 June 2023, the Internal Audit
pembaruan Piagam Internal Audit yang ditandatangani oleh Direktur Charter was renewed, signed by the President Director, President
Utama, Komisaris Utama dan Chief Audit Executive. Pembaruan Commissioner and Chief Audit Executive. The renewal of the Internal
Piagam Internal Audit mengacu pada Peraturan dan Perundang- Audit Charter refers to the applicable Regulations and Legislation as
undangan yang berlaku maupun International Standards for the well as the International Standards for the Professional Practice of
Professional Practice of Internal Auditing (Standards). Internal Auditing (Standards).
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Unit Audit Internal bersifat independen dan mempunyai tugas dan The Internal Audit Unit is independent and has the following duties
tanggung jawab sebagai berikut: and responsibilities:
1. Melaksanakan kegiatan pengawasan melalui kegiatan assurance 1. Carry out supervisory activities through assurance and consulting
dan consulting di seluruh area kegiatan operasional dan bisnis activities in all areas of the Company’s operational and business
Perusahaan; activities;
2. Memastikan aspek integritas, objektivitas, kerahasiaan dan 2. Ensure that aspects of integrity, objectivity, confidentiality and
kompetensi diterapkan secara memadai; competency are implemented adequately;
3. Menyusun dan mengusulkan Annual Audit Plan (AAP) yang 3. Prepare and propose an Annual Audit Plan (AAP) which includes,
mencakup antara lain objek penugasan, jadwal penugasan, dan among other things, the assignment object, assignment schedule,
resources yang dibutuhkan untuk mendapatkan persetujuan and resources needed to obtain approval from the President
Direktur Utama, dan Dewan Komisaris melalui Komite Audit; Director and the Board of Commissioners through the Audit
Committee;
4. Melakukan penelaahan AAP yang sedang berjalan, untuk 4. Conduct an ongoing AAP review, to ensure its suitability to the
memastikan kesesuaiannya dengan proses bisnis dan risiko Company’s business processes and risks, as well as the scope and
Perusahaan, serta lingkup dan tujuan penugasan; objectives of the assignment;
5. Mengkomunikasikan keterbatasan sumber daya pelaksanaan 5. Communicate limited resources for carrying out assignments,
penugasan, perubahan AAP, dan perubahan arah kebijakan changes to the AAP, and changes in policy direction to the
kepada Direktur Utama, dan Dewan Komisaris melalui Komite President Director and the Board of Commissioners through the
Audit; Audit Committee;
6. Memastikan setiap penugasan dilakukan dengan supervisi dan 6. Ensure that each assignment is carried out with supervision
didukung dengan kertas kerja yang memadai, serta rekomendasi, and is supported by adequate working papers, and that
advice, dan insight yang disampaikan dapat diimplementasikan recommendations, advice and insights submitted can be
oleh Auditee; implemented by the Auditee;
7. Memastikan Fungsi Internal Audit secara kolektif memiliki/ 7. Ensure that the Internal Audit Function collectively has/acquired
memperoleh pengetahuan, keterampilan dan kompetensi yang adequate knowledge, skills and competencies.
memadai.
8. Melaksanakan koordinasi pengelolaan kegiatan Internal Audit 8. Coordinate the management of Internal Audit activities which
yang tidak terbatas pada kegiatan assurance dan consulting are not limited to assurance and consulting activities with the
dengan Internal Audit Anak Perusahaan Services; Internal Audit Services of Subsidiaries;
9. Menguji dan mengevaluasi efektivitas pengendalian dan 9. Test and evaluate the effectiveness of risk control and
manajemen risiko; management;
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10. Melaksanakan pemeriksaan kepatuhan terhadap peraturan 10. Carry out compliance check with related laws and regulations;
perundangan terkait;
11. Mengidentifikasi alternatif perbaikan dan peningkatan efisiensi 11. Identify alternative improvements and increase the Company’s
operasional Perusahaan; operational efficiency;
12. Melaksanakan koordinasi dengan Komite Audit; 12. Coordinate with the Audit Committee;
13. Melaporkan hasil pengawasan kepada Direktur Utama dan 13. Report the results of supervision to the President Director and
Direktur lainnya yang relevan; other relevant Directors;
14. Memonitor pelaksanaan tindak lanjut hasil audit internal, 14. Monitor the implementation of follow-ups to internal, external
eksternal dan institusi pengawasan lainnya dan melaporkan audit results and other supervisory institutions and report
secara periodik kepada Direktur Utama dan Komite Audit; periodically to the President Director and Audit Committee;
15. Melaksanakan koordinasi kegiatan audit/pemeriksaan oleh 15. Coordinate audit/inspection activities by external auditors;
auditor eksternal;
16. Melaksanakan koordinasi dengan Fungsi Pengawas Perusahaan 16. Carry out coordination with the Company Supervisory Function in
dalam melakukan tindak lanjut atas pengaduan/penyingkapan carrying out follow-up actions on complaints/disclosures through
melalui Whistleblowing System (WBS) dan pengaduan masyarakat the Whistleblowing System (WBS) and complaints from the public
atau pihak lainnya sesuai dengan ketentuan yang berlaku; or other parties in accordance with applicable regulations;
17. Melaksanakan audit investigasi terhadap masalah yang dapat 17. Carry out investigative audits of problems that may cause losses
menimbulkan kerugian bagi Perusahaan, di Elnusa Holding dan to the Company, at Elnusa Holding and Subsidiaries;
Anak Perusahaan;
18. Melaksanakan evaluasi dan peningkatan mutu (improvement 18. Carry out evaluation and quality improvement (improvement
program) kegiatan Internal Audit; program) of Internal Audit activities;
19. Melaporkan hasil kegiatan Internal Audit kepada Direktur Utama, 19. Report the results of Internal Audit activities to the President
dan Dewan Komisaris melalui Komite Audit; Director and the Board of Commissioners through the Audit
Committee;
20. Melaksanakan penugasan lain yang diamanatkan oleh Direksi, 20. Carry out other assignments mandated by the Board of Directors,
Dewan Komisaris dan/atau Komite Audit. Board of Commissioners and/or Audit Committee.
WEWENANG INTERNAL AUDIT AUTORITY OF THE INTERNAL AUDIT
Untuk mendukung kelancaran pelaksanaan tugasnya, Unit Audit To support the smooth implementation of its duties, the Internal
Internal diberikan wewenang untuk: Audit Unit is given the following authorities:
1. Memiliki akses tidak terbatas atas semua data, dokumen, fungsi, 1. Unlimited access to all data, documents, functions, activities and
kegiatan, dan sumber daya Perusahaan lainnya termasuk meminta other Company resources, including request for information or
keterangan atau penjelasan pada semua pejabat/pekerja dalam explanation from all officials/workers in the context of carrying
rangka pelaksanaan tugas Internal Audit; out Internal Audit duties;
2. Menentukan ruang lingkup, metode, cara, teknik, strategi dan 2. Specify the scope, methods, ways, techniques, strategies and
pendekatan audit; audit approaches;
3. Melaksanakan komunikasi secara langsung dengan Direksi, 3. Carry out direct communication with the Board of Directors,
Dewan Komisaris, dan/atau Komite Audit; Board of Commissioners, and/or Audit Committee;
4. Melaksanakan koordinasi dengan auditor eksternal dan institusi 4. Coordinate with external auditors and other supervisory
pengawasan lainnya; institutions;
5. Meminta atau mendapatkan bantuan dari pekerja internal 5. Request or obtain assistance from internal employees of the
Perusahaan maupun dari pihak luar Perusahaan, dalam rangka Company or from parties outside the Company, in the context
pelaksanaan tugasnya; with carrying out their duties;
6. Mengadakan rapat secara berkala dan pada saat diperlukan 6. Hold meetings periodically and if necessary with the Board of
dengan Direksi, Dewan Komisaris, dan/atau Komite Audit; Directors, Board of Commissioners and/or Audit Committee;
7. Menentukan arah kebijakan, struktur organisasi, pengelolaan 7. Specify policy direction, organizational structure, management
pembinaan karier pekerja (mutasi dan/atau promosi), pengelolaan for employee career development (transfer and/or promotion),
manpower pelaksanaan penugasan, serta melakukan koordinasi management of manpower to carry out assignments, as well as
dan pengawasan kegiatan Internal Audit di Elnusa Holding, dan coordination and supervision of Internal Audit activities at Elnusa
Anak Perusahaan; Holding and Subsidiaries;
8. Melaksanakan kegiatan assurance, consulting, dan audit 8. Carry out assurance, consulting, and investigative audit activities
investigasi di Elnusa Holding dan Anak Perusahaan melalui at Elnusa Holding and Subsidiaries through previously determined
mekanisme yang ditentukan sebelumnya. mechanisms.
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LAPORAN SINGKAT PELAKSANAAN KEGIATAN BRIEF REPORT ON THE IMPLEMENTATION OF
INTERNAL AUDIT TAHUN 2023 INTERNAL AUDIT ACTIVITIES IN 2023
Pelaksanaan kegiatan internal audit dilakukan berdasarkan Program The implementation of internal audit activities is carried out based
Kerja Audit Tahunan (PKAT) atau Annual Audit Plan (AAP) yang telah on the Annual Audit Work Program (PKAT) or Annual Audit Plan
disetujui oleh Direktur Utama dan Ketua Komite Audit. Aktivitas (AAP) approved by the President Director and Chairman of the Audit
yang dilakukan oleh Internal Audit mencakup kegiatan audit yang Committee. Activities carried out by Internal Audit include audit
direncanakan dalam PKAT (planned assignment) dan kegiatan audit activities planned in PKAT (planned assignment) and other audit
lainnya seperti audit khusus dan konsultansi yang tidak direncanakan activities such as special audits and consultancies that are not planned
dalam PKAT (unplanned assignment). Berikut gambaran aktivitas in PKAT (unplanned assignment). The following is an overview of
Audit tahun 2023: Audit activities in 2023:
Laporan
No. Penugasan Audit Audit Assignment
Report
Penugasan Terencana Planned Assigment
1 Audit Operasional 2 Operational Audit
2 Audit Khusus 1 Special Audit
3 Konsultasi 2 Consultation
Penugasan Tidak Terencana Unplanned Assignment
1 Audit Khusus 3 Special Audit
Jumlah 8 Total
Hasil pelaksanaan audit tertuang dalam Laporan Hasil Audit (LHA) Results of the audit implementation are stated in the Audit Result
yang antara lain memuat rekomendasi perbaikan yang dilaporkan Report (LHA), which, among others, contains recommendations for
kepada pihak Manajemen dan Komite Audit, serta tindak lanjutnya improvements that are reported to the Management and the Audit
dimonitor secara berkala. Selain melakukan monitoring penyelesaian Committee, and follow-up actions are monitored periodically. Apart
tindak lanjut rekomendasi audit internal, juga monitoring terhadap from monitoring the completion of follow-up actions to internal audit
rekomendasi hasil audit eksternal seperti Audit BPK RI, Pertamina recommendations, we also monitor recommendations from external
Persero dan Kantor Akuntan Publik (KAP). audits such as the Audit of BPK RI, Pertamina Persero and the Public
Accounting Firm (KAP).
RAPAT INTERNAL AUDIT INTERNAL AUDIT MEETINGS
Kebijakan Rapat Meeting Policy
Untuk meningkatkan koordinasi yang efektif, Unit Audit Internal secara To improve effective coordination, the Internal Audit Unit regularly
berkala melaksanakan rapat dengan Direksi, Dewan Komisaris dan/ holds meetings with the Board of Directors, Board of Commissioners
atau Komite Audit. Unit Audit Internal melaksanakan rapat dengan and/or Audit Committee. The Internal Audit Unit holds meetings with
Komite Audit setiap 2 (dua) bulan sekali dengan agenda rapat antara the Audit Committee every 2 (two) months with the meeting agenda
lain membahas progres penugasan audit termasuk tindak lanjutnya. which, among others, discuss the progress of audit assignments
including follow-up actions.
Rapat juga dapat diselenggarakan secara insidentil sesuai dengan Meetings can also be held incidentally as necessary. In addition, the
kebutuhan. Selain itu, Unit Audit Internal juga menghadiri rapat Direksi Internal Audit Unit also attends the Board of Directors meetings held
yang dilaksanakan paling kurang 1 (satu) kali dalam sebulan dengan at least once a month to provide strategic or operational views on
memberikan pandangan-pandangan strategis atau operasional matters discussed.
terhadap hal-hal yang dibicarakan.
Realisasi Rapat
Meeting Realization
Rapat dengan:
Meetings held with:
Dewan Komisaris
Direksi Komite Audit Auditor Eksternal
Board of Internal
Directors Audit Committee External Auditor
Commissioners
Jumlah Rapat 66 16 8 10 25
Number of Meetings
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PENGEMBANGAN KOMPETENSI UNIT AUDIT COMPETENCY DEVELOPMENT OF THE INTERNAL
INTERNAL AUDIT UNIT
Untuk meningkatkan kompetensi dan profesionalisme personel To increase the competency and professionalism of the Internal Audit
Unit Audit Internal, selain standardisasi kompetensi melalui Unit personnel, in addition to competency standardization through
sertifikasi profesi, pekerja Internal Audit juga mengikuti pelatihan professional certification, Internal Audit personnel also attend
non sertifikasi yang dapat menunjang pengembangan manajerial non-certification trainings which can directly support managerial
maupun kompetensi audit secara langsung. Pada tahun 2023, uraian development and audit competency. In 2023, a description of the
pelaksanaan pengembangan kompetensi disampaikan melalui tabel implementation of competency development is presented in the
di bawah ini. table below.
Nama dan Jabatan Judul Pelatihan Tanggal Lokasi Penyelenggara
Name and Position Name of Training Date Location Organizer
Tugimin 1. Pelatihan Leadership Development Program Januari–Desember Elnusa Elnusa
(Chief Audit Executive) Program for Leadership Development Training 2023
a. Pelatihan Character Building & Wawasan January–December
Kebangsaan 2023
Character Building & National Insight
Training
b. Training - Aligning Vision, Values & Direction
c. Training - Leading Through Vision & Values
d. Training - Establishing Strategic Direction
e. Behaviour-Based Safety
f. Operation Excellence
g. Effective Business Communication
h. Business Acumen
i. Financial Management
j. Agile Organization
k. Market & Competitive Understanding
l. Innovation & Corporate Enterpreneurship
m. Training - Marketing Management
n. Supply Chain Management
o. Financial & Risk Management
p. Managing Business System
q. Project Management
r. Human Capital Management
s. Transformasi, Restrukturisasi & Strategic
Management Process
Transformation, Restructurisation
t. Technology in Business Innovation:
Strategies and Best Practices
u. Innovation & Business Development
2. Pelatihan Internal Audit Fraud Auditing November 2023 Online Class Lembaga
Internal Audit Fraud Auditing Training Pengembangan Fraud
Auditing
Fraud Auditing
Development Institute
Ardiyanto 1. Teknik Audit Berbasis ISO 19011:2018 Maret 2023 Elnusa Elnusa
(Auditor) Audit Techniques Based on ISO 19011:2018 March 2023
2. Business Continuity Management System September 2023 Elnusa Elnusa
3. Dasar-Dasar Audit Teknologi dan Informasi Desember 2023 Elnusa Elnusa
Technology and Information Audit Basics December 2023
4. Senior Management Development Program Oktober 2023 Elnusa Elnusa
(SMDP) October 2023
Wirawan Moehammad 1. Workshop-Project Risk Februari 2023 Elnusa Elnusa
(Auditor) February 2023
2. Pembekalan Anti Fraud Agent Internal Audit Maret 2023 Bandung Pertamina Persero
Pertamina Group March 2023
Provision of Anti-Fraud Agent Internal Audit
Pertamina Group
3. Business Continuity Management & Business Mei 2023 Online Class Elnusa
Continuity Plan (BCM-BCP) May 2023
4. Senior Management Development Program November 2023 Elnusa Elnusa
(SMDP)
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Nama dan Jabatan Judul Pelatihan Tanggal Lokasi Penyelenggara
Name and Position Name of Training Date Location Organizer
5. Training brevet pajak AB + SPT Desember 2023 Online Class Pusat Pengembangan
December 2023 Akuntansi Fakultas
Ekonomi Universitas
Indonesia (PPAFUI)
Accounting
Development Center,
Faculty of Economics,
University of Indonesia
(PPAFUI)
Irma Devianti (Auditor) 1. Business Process Juli 2023 Elnusa Elnusa
Jult 2023
2. CFE Exam Review Course Oktober 2023 Online Class Lembaga
October 2023 Pengembangan Fraud
Auditing
Fraud Auditing
Development Institute
3. Senior Management Development Program Oktober 2023 Elnusa Elnusa
(SMDP) October 2023
Danang Swastiko 1. CISA review course November 2023 Online Class Pusilkom UI
(Jr. Auditor) 2. Junior Management Development Program Oktober 2023 Elnusa Elnusa
(JMDP) October 2023
Erika Putri Dewi 1. CFE Exam Review Course Oktober 2023 Online Class Lembaga
(Jr. Auditor) October 2023 Pengembangan Fraud
Auditing
Fraud Auditing
Development Institute
2. Junior Management Development Program Oktober 2023 Elnusa Elnusa
(JMDP) October 2023
3. Pelatihan ICoFR 2023 Desember 2023 Sentul Pertamina Persero
ICoFR Training 2023 December 2023
Achmad Dwi Chandra 1. Pelatihan Qualified Internal Auditor Level Dasar September 2023 Internal Audit Yayasan Pendidikan
(Jr. Auditor) Basic Level Qualified Internal Auditor Training Pertamina Internal Audit
Persero
2. Penyusunan Profit & Loss (PL) Januari 2023 Elnusa Elnusa
Establishing Profit & Loss (PL) January 2023
3. Penyusunan RKAP Februari 2023 Elnusa Elnusa
Establishing RKAP February 2023
4. Business Plan Electric Wireline Logging Maret 2023 Elnusa Elnusa
March 2023
5. Training-Lifting Rigging Februari 2023 Elnusa Elnusa
February 2023
6. Junior Management Development Program November 2023 Elnusa Elnusa
(JMDP)
Fahmi Ramdhan Pelatihan Qualified Internal Auditor Level Dasar September 2023 Internal Audit Yayasan Pendidikan
(Jr.Auditor) Basic Level Qualified Internal Auditor Training Pertamina Internal Audit
Persero
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Sistem Pengendalian Internal
Internal Control System
Sistem Pengendalian Intern (SPI) adalah salah satu sarana utama untuk The Internal Control System (SPI) is one of the main tools to ensure
dapat memastikan bahwa pengelolaan perusahaan telah dilaksanakan that company management is carried out in accordance with the
sesuai dengan prinsip-prinsip Good Corporate Governance (GCG). principles of Good Corporate Governance (GCG). The implementation
Penerapan SPI diarahkan untuk memastikan bahwa Perseroan of SPI is directed at ensuring that the Company has a reliable system
telah memiliki sistem yang andal terhadap ketaatan atas peraturan for compliance with laws and regulations, financial reporting and
perundang-undangan, pelaporan keuangan, dan pengamanan aset. asset security.
SISTEM PENGENDALIAN KEUANGAN DAN FINANCIAL AND OPERATIONAL CONTROL
OPERASIONAL SYSTEM
Perseroan menetapkan pengendalian keuangan dengan cara The Company sets financial control by providing financial information
menyediakan informasi keuangan bagi setiap tingkatan manajemen, to every level of management, shareholders and stakeholders which
para pemegang saham, serta pemangku kepentingan yang dijadikan can be used as a basis for decision making. The Company also
dasar pengambilan keputusan. Perseroan juga menjalankan kebijakan, implements policies, procedures, operational systems, and applies the
prosedur, sistem operasional, dan menerapkan standar akuntansi latest accounting standards to describe actual operational activities.
terbaru guna menggambarkan kegiatan operasional yang aktual.
Sementara pengendalian operasional yang dilakukan oleh Perseroan, Meanwhile, operational control is carried out by the Company, among
antara lain dengan mengevaluasi laporan kinerja operasional others by evaluating the Company’s operational performance reports.
Perseroan. Dengan demikian, sehingga Direksi dapat memitigasi dan With this, the Board of Directors can mitigate and detect control
mendeteksi terjadinya kelemahan pengendalian, kesalahan laporan weaknesses, financial reporting errors or other irregularities.
keuangan, atau penyimpangan lainnya.
Direksi juga menetapkan suatu sistem pengendalian intern yang efektif The Board of Directors also sets an effective internal control system to
untuk mengamankan investasi dan aset perusahaan. Lingkungan safeguard the company’s investments and assets. The internal control
pengendalian intern dalam perusahaan dilaksanakan dengan disiplin environment within the company is implemented with discipline and
dan terstruktur, integritas yang tinggi, nilai etika serta kompetensi structure, high integrity, ethical values and employee competency.
karyawan.
PENGENDALIAN KEPATUHAN TERHADAP COMPLIANCE CONTROL OF LAWS AND
PERATURAN PERUNDANG-UNDANGAN REGULATIONS
Perseroan memiliki komitmen untuk menerapkan prinsip-prinsip The Company is committed to implementing the principles of
tata kelola yang baik melalui penerapan prinsip Good Corporate good governance through the implementation of Good Corporate
Governance (GCG), salah satunya dengan menerapkan sistem Governance (GCG) principles, one of which is by implementing a
pengendalian melalui kebijakan & prosedur internal secara konsisten control system through internal policies & procedures consistently
dan memenuhi kepatuhan terhadap regulasi eksternal yang berkaitan and fulfilling compliance with external regulations relating to the
dengan kegiatan usaha Perseroan. Untuk memastikan pengendalian Company’s business activities. To ensure that internal control can be
internal dapat terlaksana secara efektif, penerapannya dilakukan implemented effectively, its implementation is carried out in stages
secara berjenjang meliputi seluruh elemen yang terdapat di dalam covering all elements within the Company.
Perseroan.
KESESUAIAN SISTEM PENGENDALIAN INTERNAL SUITABILITY OF THE COMPANY’S INTERNAL
PERUSAHAAN DENGAN KERANGKA YANG DIAKUI CONTROL SYSTEM TO THE INTERNATIONALLY
SECARA INTERNASIONAL RECOGNIZED FRAMEWORKS
Perseroan memiliki sistem pengendalian internal yang mengacu The Company has an internal control system that refers to an
kepada kerangka kerja yang diakui secara internasional, yakni internationally recognized framework, namely the Committee of
Committee of Sponsoring Organization of the Treadway Commission Sponsoring Organization of the Treadway Commission (COSO).
(COSO). Menurut COSO sistem pengendalian internal merupakan According to COSO, the internal control system is a process that
proses yang melibatkan Dewan Komisaris, Direksi dan seluruh involves the Board of Commissioners, the Board of Directors and all
personil lainnya. Hal ini sejalan dengan sistem pengendalian internal other personnel. This is in line with the Company’s existing internal
yang ada di Perusahaan yang terus berupaya meningkatkan sistem control system which continues to strive to improve the organization’s
kontrol organisasi dengan melibatkan seluruh sumber daya yang ada. control system by involving all available resources.
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EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN EVALUATION OF THE EFFECTIVENESS OF THE
INTERNAL INTERNAL CONTROL SYSTEM
Pengendalian internal merupakan bagian yang terintegrasi dalam Internal control is an integrated part of the systems and procedures
sistem dan prosedur di setiap kegiatan pada unit kerja sehingga apabila in every activity in a work unit so that if deviations occur, they can
terjadi penyimpangan maka dapat diketahui secara dini dan dilakukan be identified early and corrective steps taken by the work unit
langkah perbaikan oleh unit kerja yang bersangkutan. Penelaahan dan concerned. Review and evaluation of the effectiveness of the internal
evaluasi terhadap efektivitas sistem pengendalian internal dilakukan control system is carried out at the entity and operational levels.
pada tingkat entitas dan operasional. Penelaahan dan evaluasi atas Review and evaluation of the effectiveness of the Internal Control
efektivitas Sistem Pengendalian Internal dilakukan secara berkala System is carried out periodically by internal and external auditors in
oleh auditor internal maupun eksternal sesuai prosedur audit yang accordance with applicable audit procedures.
berlaku.
Perseroan melakukan evaluasi atau penilaian atas efektivitas The Company evaluates or assesses the effectiveness of internal
pengendalian internal pada tingkat korporat maupun tingkat control at the corporate and operational levels by implementing
operasional dengan menerapkan dan memelihara sistem and maintaining an adequate internal control system and financial
pengendalian internal dan prosedur pelaporan keuangan yang reporting procedures in accordance with applicable regulations
memadai sesuai ketentuan berlaku melalui fungsi Internal Audit dan through the Internal Audit and Risk Management functions.
Manajemen Risiko.
PERNYATAAN DIREKSI DAN/ATAU DEWAN STATEMENT OF THE BOARD OF DIRECTORS AND/
KOMISARIS ATAS KECUKUPAN SISTEM OR BOARD OF COMMISSIONERS WITH REGARD
PENGENDALIAN INTERNAL TO THE ADEQUACY OF THE INTERNAL CONTROL
SYSTEM
Direksi dan Dewan Komisaris Perseroan secara berkala melakukan The Company’s Board of Directors and Board of Commissioners
penelaahan atas efektivitas penerapan sistem pengendalian di periodically review the effectiveness of the implementation of the
lingkungan Perseroan. Penelaahan tersebut terkait mekanisme, control system in the Company. This review relates to the mechanism,
struktur dan kecukupan infrastruktur pengendalian internal. structure and adequacy of internal control infrastructure.
Hal itu tercermin dari kepatuhan dalam pelaksanaan evaluasi atas This is reflected from the compliance in carrying out evaluations
kecukupan efektivitas penerapan pengendalian internal yang salah on the adequacy of the effectiveness of implementing internal
satunya dilakukan melalui kegiatan audit internal. Perseroan selalu control, one of which is carried out through internal audit activities.
menindaklanjuti rekomendasi yang dihasilkan dari pelaksanaan audit The Company always follows up on recommendations resulting
internal, sebagai bentuk usaha manajemen perusahaan untuk selalu from the implementation of internal audits, as a form of company
menyempurnakan sistem pengendalian internal agar bisa secara management’s efforts to always improve the internal control system
lebih efektif dan efisien serta mematuhi ketentuan yang berlaku baik so that it can be more effective and efficient and comply with
internal maupun eksternal dalam menjalankan kegiatan operasional applicable regulations both internal and external in carrying out the
perusahaan. company’s operational activities.
Pada tahun 2023, Direksi dan Dewan Komisaris memandang bahwa In 2023, the Board of Directors and Board of Commissioners consider
penerapan sistem pengendalian internal di lingkungan Perusahaan that the implementation of the internal control system within the
sudah cukup memadai. Namun demikian, Perusahaan akan terus Company is sufficient. But the Company will continue to make
melakukan perbaikan terkait penerapan sistem pengendalian improvements related to the implementation of the internal control
internal agar dapat memberikan manfaat yang lebih besar lagi bagi system so that it can provide even greater benefits for the Company.
Perusahaan.
2023 Annual Report PT ELNUSA Tbk 343
Page 346
Tata Kelola Perusahaan
Corporate Governance
Sistem Manajemen Risiko
Risk Management System
Sebagai wujud komitmen dalam penerapan GCG, Elnusa telah memiliki As a commitment to implement GCG, Elnusa retains a Risk
Unit Kerja Risk Management (Fungsi Enterprise Risk Management) Management Work Unit (Enterprise Risk Management Function)
yang bertanggung jawab kepada Direktur Keuangan. Dalam responsible to the Finance Director. In supervising and managing On
melakukan pengawasan dan pengelolaan risiko On Going Business Going Business (OGB) and project risks, the Company has the latest
(OGB) dan proyek, Perseroan memiliki Pedoman Pengelolaan Risiko Company Risk Management Guidelines (A42-002/F04004/2022),
Perusahaan terkini (A42-002/F04004/2022), yang ditandatangani which was signed by the Finance Director on September 19, 2022.
oleh Direktur Keuangan tanggal 19 September 2022.
Kebijakan tersebut bertujuan untuk memberi pedoman kepada This policy is intended to serve as guidelines to all Elnusa employees
seluruh pegawai Elnusa untuk secara efektif melakukan proses to effectively carry out risk management processes and activities, so
dan kegiatan manajemen risiko, sehingga sesuai dengan peraturan that they comply with applicable regulations. These guidelines are
yang berlaku. Pedoman tersebut juga untuk memastikan bahwa also to ensure that management and all employees have the same
manajemen dan seluruh pegawai memiliki persepsi serta pemahaman perception and understanding of the concept of risk management
yang sama mengenai konsep manajemen risiko dan adanya kesadaran and are aware of the importance of sustainable risk management.
mengenai pentingnya manajemen risiko yang berkesinambungan. Therefore, the risk management process can be coordinated and
Dengan demikian, proses manajemen risiko dapat terkoordinasi integrated. Another function of the existing guidelines is to ensure
dan terintegrasi. Fungsi lain dari pedoman yang ada adalah untuk the portfolio of strategic initiatives is aligned with corporate strategic
memastikan portofolio inisiatif strategis selaras dengan arahan direction.
strategi korporat.
Dalam menerapkan prinsip GCG, Perseroan mengambil langkah- In implementing GCG principles, the Company takes steps to
langkah pelaksanaan pengelolaan risiko berdasarkan aspek GCG, implement risk management based on GCG aspects, namely
yaitu transparansi. Prinsip ini merupakan salah satu aspek yang perlu transparency. This principle is one aspect that needs to be attended in
diperhatikan dalam pengendalian risiko yang dihadapi oleh Perseroan. controlling the risks faced by the Company.
STRUKTUR ORGANISASI MANAJEMEN RISIKO ORGANIZATIONAL STRUCTURE OF RISK
MANAGEMENT
Pengelolaan manajemen risiko di Elnusa dilakukan oleh Fungsi Risk management at Elnusa is carried out by the Enterprise Risk
Enterprise Risk Management (ERM) yang berada di bawah Direktur Management (ERM) Function which is structured under the Director
Keuangan berdasarkan Surat Keputusan Direksi No. 790/EN/ of Finance based on the Board of Directors’ Decree No. 790/EN/
KPTS/005D/2022 tanggal 11 Oktober 2022 tentang Struktur dan KPTS/005D/2022 dated October 11, 2022 regarding Enterprise
Susunan Organisasi Enterprise Risk Management. Untuk pengelolaan Risk Management Organizational Structure and Composition.
risiko di Fungsi, Proyek dan Anak Perusahaan, fungsi ERM dibantu For risk management in Functions, Projects and Subsidiaries, the
oleh Risk Owner dan Risk Champion sesuai dengan Surat Keputusan ERM function is supported by the Risk Owner and Function Risk
Direksi No. 601/EN/KPTS/000D/2022 tanggal 1 November 2022 Champion in accordance with the the Bord of Directors’ Decree No.
tentang Penunjukan Risk Owner dan Risk Champion Fungsi dan 601/EN/KPTS/000D/2022 dated November 1, 2022 regarding the
Proyek/Tender. Appointment of Risk Owners and Risk Champions for Functions and
Projects/ Tenders.
Pengawasan pelaksanaan pengelolaan manajemen risiko Perseroan Supervision for the implementation of the Company’s risk
dilakukan oleh Fungsi Internal Audit dan Komite Manajemen Risiko, management is carried out by the Internal Audit Function and the Risk
sehingga pengelolaan risiko Perusahaan selalu dimonitor oleh Direksi Management Committee, so that the Company’s risk management is
dari Pelaporan Fungsi ERM dan juga oleh Dewan Komisaris melalui always monitored by the Board of Directors from the ERM Reporting
Komite Pemantau Risiko. Function and also by the Board of Commissioners through the Risk
Monitoring Committee.
344 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
FINANCE DIRECTOR
(Chief Risk Officer; Ketua Komite Manajemen
Risiko)
SENIOR MANAGER
Enterprise Risk Management
Project & Investment Risk Strategic Corporate Risk
Management Management
JUMLAH PERSONEL, KUALIFIKASI DAN NUMBER OF PERSONNEL, QUALIFICATIONS
SERTIFIKASI FUNGSI ENTERPRISE RISK AND CERTIFICATION OF ENTERPRISE RISK
MANAGEMENT (ERM) MANAGEMENT (ERM) FUNCTION
Dalam menjalankan tugas dan tanggungjawabnya, seluruh personil In carrying out their duties and responsibilities, all ERM Function
Fungsi ERM yang berjumlah 5 (lima) orang telah memiliki sertifikasi personnel, totaling to 5 (five) members, have certification regarding
tekait Manajemen Risiko, yaitu sebagai berikut: Risk Management, namely as follows:
Jumlah Personel Fungsi ERM
Sertifikasi Dikeluarkan oleh
No. Number of Personel for ERM
Certification Issued by
Function
1 Certified Risk Management Professional (CRMP) Lembaga Sertifikasi Profesi Manajemen Risiko (LSPMR) 3
Risk Management Professional Certification Institute
(LSPMR)
2 Certified Risk Management Officer (CRMO) Lembaga Sertifikasi Profesi Manajemen Risiko (LSPMR) 2
Risk Management Professional Certification Institute
(LSPMR)
PROGRAM PENGEMBANGAN KAPABILITAS CAPABILITY DEVELOPMENT PROGRAM OF RISK
SUMBER DAYA MANUSIA (SDM) MANAJEMEN MANAGEMENT HUMAN RESOURCES (HR)
RISIKO
Dalam meningkatkan kualitas SDM sesuai dengan perkembangan dan In order to improve the quality of human resources in accordance
kebutuhan Perseroan untuk pelaksanaan tugas manajemen risiko with the Company’s developments and needs for carrying out risk
di tahun 2023, baik personel Fungsi ERM maupun Risk Owner dan management tasks in 2023, both ERM Function personnel as well
Risk Champion telah mengikuti berbagai program pengembangan as Risk Owners and Risk Champions have participated in various
kapabilitas. Tujuannya adalah untuk meningkatkan pengetahuan dan capability development programs. The aim is to increase knowledge
kemampuan. Di antara program yang diikuti: and abilities. Among the programs followed, are as follows:
Waktu Pelaksanaan Penyelenggara
No. Training/Workshop/Seminar
Date of Implementation Organizer
1 FGD Implementasi SOP Project Risk Management 2 Februari 2023 ERM-PT Elnusa Tbk
FGD Implementation of Project Risk Management SOPs February 2, 2023
2 Sosialisasi Sistem Manajemen Anti Penyuapan (SMAP) Terintegrasi 13 April 2023 ERM-PT Elnusa Tbk
Socialization of the Integrated Anti-Bribery Management System (SMAP) April 13, 2023
3 Workshop BCMS PT Elnusa Tbk 17 April 2023 ERM-PT Elnusa Tbk
PT Elnusa Tbk BCMS Workshop April 17, 2023
4 Pelatihan dan Workshop Pengisian Risk Register Warehouse, Project dan Investasi Sepanjang 2023 ERM-PT Elnusa Tbk
Training and Workshop on Filling in Warehouse, Project and Investment Risk Registers Throughout 2023
5 Undangan Economic & Business Outlook 2024 dari Bank Rakyat Indonesia Tbk 25 September 2023 Treasury-PT Elnusa Tbk
Invitation to Economic & Business Outlook 2024 from Bank Rakyat Indonesia Tbk September 25, 2023
6 Training Comprehensive Contract Understanding Kontrak EPC 25 Oktober 2023 Legal-PT Elnusa Tbk
Comprehensive Contract Understanding EPC Contract Training October 25, 2023
7 Workshop Manajemen Risko Investasi Anorganik Upstream 21 Juni 2023 Subholding Upstream
Upstream Inorganic Investment Risk Management Workshop June 21, 2023 (SHU)
2023 Annual Report PT ELNUSA Tbk 345
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Tata Kelola Perusahaan
Corporate Governance
PERAN DAN TANGGUNG JAWAB FUNGSI ROLES AND RESPONSIBILITIES OF THE
ENTERPRISE RISK MANAGEMENT ENTERPRISE RISK MANAGEMENT FUNCTION
Rincian peran dan tanggung jawab Fungsi ERM diuraikan di bawah ini: Detailed roles and responsibilities of the ERM Function are outlined
below:
1. Membantu Direktur yang membawahi Fungsi Manajemen Risiko 1. To assist the Director in charge of the Risk Management Function
dalam menyusun sistem manajemen risiko perusahaan. to prepare the company’s risk management system.
2. Merumuskan kebijakan pengelolaan risiko perusahaan. 2. To formulate company’s risk management policies.
3. Mempersiapkan dan memastikan agar implementasi manajemen 3. To Prepare and ensure that the implementation of company risk
risiko perusahaan dapat berjalan dengan lancar dan sesuai target management runs smoothly and according to planned targets in
yang direncanakan sesuai dengan kebijakan, prosedur, dan accordance with company risk management policies, procedures
instruksi kerja manajemen risiko perusahaan. and work instructions.
4. Mengkoordinasikan risk owners dan risk champions di seluruh 4. To coordinate risk owners and risk champions across all functions
Fungsi (Operasi dan Shared Services) melaksanakan proses (Operations and Shared Services) implementing the company’s
pengelolaan risiko perusahaan. risk management process.
5. Pemantauan pelaksanaan strategi manajemen risiko yang telah 5. To monitor the implementation of risk management strategies
disetujui oleh Direksi. approved by the Board of Directors.
6. Pemantauan posisi risiko secara keseluruhan (composite), per 6. To monitor the risk position as a whole (composite), per type of
jenis risiko, dan per jenis aktivitas fungsional. risk, and per type of functional activity.
7. Kaji ulang secara berkala terhadap proses manajemen risiko.
8. Melakukan manajemen risiko aktivitas rutin dan tidak rutin 7. Periodically review the risk management process.
perusahaan. 8. To carry out risk management of the company’s routine and non-
9. Memberikan rekomendasi kepada Risk Owner Unit dan/atau routine activities.
kepada Komite Manajemen Risiko, sesuai kewenangan yang 9. To provide recommendations to the Risk Owner Unit and/or to
dimiliki. the Risk Management Committee, according to their authority.
10. Menyusun dan menyampaikan laporan profil Risiko kepada 10. To prepare and submit Risk profile reports to the President
Direktur Utama atau Direktur yang ditugaskan secara khusus dan Director or specially assigned Director and the Risk Management
komite Manajemen Risiko secara berkala. committee on a regular basis.
11. Berkoordinasi dengan Internal Audit dalam penyusunan 11. To coordinate with Internal Audit to prepare a risk-based audit
perencanaan audit berbasis risiko. planning.
SISTEM INFORMASI MANAJEMEN RISIKO RISK MANAGEMENT INFORMATION SYSTEM
Dalam mendukung proses pengelolaan risiko, Perseroan telah To support the risk management process, the Company has an
memiliki Enterprise Risk Management System (ERMS). ERMS Enterprise Risk Management System (ERMS). ERMS is an information
merupakan sistem informasi bagi Perseroan untuk melakukan proses system for the Company to carry out the risk management process
pengelolaan risiko yang dapat membantu komunikasi bottom up that can assist bottom up communication in terms of assessment
secara penilaian dan respons, sehingga membantu dalam pencapaian and response, thereby assisting in achieving the Company’s Risk
visi dan misi Manajemen Risiko Perusahaan. Ruang lingkup ERMS saat Management vision and mission. The current scope of ERMS includes
ini mencakup RRSA (Risk Register Self Assessment), monitoring dan RRSA (Risk Register Self Assessment), monitoring and reporting.
reporting.
Seluruh data yang masuk dalam ERMS telah diverifikasi dan divalidasi All data entered into the ERMS are verified and validated in stages
secara bertingkat mulai dari Risk Champion, Risk Owner hingga pejabat starting from Risk Champion, Risk Owner to authorized officials (Risk
berwenang (Risk Management). Proses review dan persetujuan profil Management). The risk profile review and approval process is carried
risiko dilakukan melalui aplikasi ERMS, di mana memiliki kekuatan out through the ERMS application, which has the same power as the
yang sama dengan proses persetujuan manual (tanda tangan/TTD manual approval process (wet signature/TTD). Information generated
basah). Informasi yang dihasilkan melalui ERMS dapat digunakan through ERMS can be used by the Internal Audit Division to assist in
oleh Divisi Internal Audit dalam membantu pelaksanaan proses audit implementing the risk-based audit process (Risk Based Audit).
berdasarkan risiko (Risk Based Audit).
Pada tahun 2023, Perseroan melakukan pengembangan aplikasi In 2023, the Company developed the ERMS application for project &
ERMS untuk project & ongoing business risk sesuai dengan kebutuhan ongoing business risk in accordance with Elnusa’s business needs.
bisnis Elnusa.
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Tata Kelola Perusahaan
Corporate Governance
MONITORING DAN REVIEW KINERJA MONITORING AND REVIEWING RISK
MANAJEMEN RISIKO MANAGEMENT PERFORMANCE
Kinerja manajemen risiko diukur dan dinilai berdasarkan pencapaian Risk management performance is measured and assessed based
Key Performance Indicator (KPI) yang dinilai secara tahunan dan on the achievement of Key Performance Indicators (KPI) which is
merupakan bentuk komitmen manajemen mulai dari risk owner assessed annually and is a form of management commitment from
sampai Direktur Utama. Beberapa indikator dalam KPI kinerja the risk owner to the President Director. Several indicators in the Risk
Manajemen Risiko adalah sebagai berikut: Management KPI performance are as follows:
1. Risk assessment 1. Risk assessment
2. Risk treatment 2. Risk treatment
3. Loss event 3. Loss event
4. Communication dan consultation 4. Communication and aonsultation
Berdasarkan realisasi kinerja tahun 2023, rata-rata pencapaian KPI Based on actual performance in 2023, the average achievement of
kinerja Manajemen risiko tahun 2023 adalah 100%. Risk owner dan risk risk management KPI performance in 2023 is 100%. Risk owners
champion telah menjalankan tugas dan tanggung jawabnya sebagai and risk champions have carried out their duties and responsibilities
pengelolaan risiko termasuk penilaian efektivitas pelaksanaan risk as risk management, including assessing the effectiveness of risk
treatment. Risk owners (pemegang akuntabilitas) dan risk champions treatment implementation. Risk owners (accountability holders) and
(pemegang responsibilitas) di Fungsi Operasi maupun Fungsi Shared risk champions (responsibility holders) in the Operations Function
Services. and Shared Services Function.
RISIKO-RISIKO UTAMA PERUSAHAAN THE COMPANY’S MAIN RISKS
Melalui proses Risk Register On Going Business (RRSA), Unit Kerja Risk Through the Risk Register On Going Business (RRSA) process, the Risk
Management memperoleh peta seluruh risiko Perseroan (Corporate Management Work Unit obtains a map of all the Company’s risks
Risk Level). Selanjutnya, Unit Kerja Risk Management menentukan (Corporate Risk Level). Furthermore, the Risk Management Work Unit
risiko-risiko yang berpengaruh signifikan terhadap arah Perseroan determines risks that have significant influence on the direction of the
yang terangkum dalam profil risiko yang diperoleh dari pendekatan Company which are summarized in the risk profile obtained from the
bottom up dan top down. bottom up and top down approaches.
Profil Risiko Utama dan Penanganannya Tahun 2023
Main Risk Profile and its Handling in 2023
Aktivitas Risk Treatment
Risk Event Risk Cause
Risk Treatment Activities
Project Mengalami Kerugian 1. Cost overrun project yang melebihi 1. Optimalisasi implementasi aplikasi project monitoring al: Equanta Promis
batas keekonomian awal untuk monitoring project secara rutin dan menyusun program efisiensi
2. Keterlambatan penyelesaian jika terjadi cost overrun.
pekerjaan (project delay) 2. Melakukan pemutakhiran sistem dan prosedur terkait Project
Management dan memonitor evaluasi implementasinya.
3. Efektivitas sourcing vendor untuk mendapatkan harga yang kompetitif.
4. Peningkatan due dilligence capability dan realibility calon mitra.
5. Strategic sourcing untuk material consumable sehingga mendapatkan
harga terbaik dari supplier.
6. Disiplin menyiapkan dokumen dan mengajukan Change Order untuk
pekerjaan di luar kontrak awal (initial contract) atau apabila ada
permintaan kerja tambah.
7. Pengajuan klausul price review untuk existing kontrak maupun kontrak
baru.
8. Tertib melakukan penelaahan dan analisis yang lebih mendalam pada
dokumen tender (draft kontrak dan RKS) oleh seluruh fungsi terkait
untuk menghindari adanya pelaksanaan pekerjaan tambahan tanpa
persetujuan tertulis dari klien.
9. Implementasi aplikasi project monitoring al: Equanta Promis untuk
monitoring project expense.
10. Monitoring critical task dalam eksekusi proyek yang berpotensi kepada
delay penyelesaian, misal: long lead items.
11. Blanket kontrak pekerjaan jasa sertifikasi dan inspeksi (PLO, COI,
Functional test) equipment OFS (ARP & SCM).
12. Memastikan telah melakukan perbaikan strategi pengadaan agar lebih
sesuai dengan persyaratan klien (SCM).
13. Disiplin melakukan monitoring Preventif Maintenance (PM) terlaksana
dengan baik (minimal bulanan).
2023 Annual Report PT ELNUSA Tbk 347
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Tata Kelola Perusahaan
Corporate Governance
Aktivitas Risk Treatment
Risk Event Risk Cause
Risk Treatment Activities
Project Suffering Losses 1. Project cost overrun that exceeds the 1. Optimizing the implementation of project monitoring application al:
initial economic limit Equanta Promis for routine project monitoring and preparing efficiency
2. Delay in completing work (project programs if cost overruns occur.
delay) 2. Updating systems & procedures related to Project Management and
monitoring evaluation of its implementation.
3. Effectiveness of vendor sourcing to obtain competitive prices.
4. Increasing due diligence capability and reliability of potential partners.
5. Strategic sourcing for consumable materials so that you get the best
price from suppliers.
6. Discipline in preparing documents and submitting Change Orders for
work outside the initial contract or if there is a request for additional
work.
7. Submission of price review clauses for existing contracts and new
contracts.
8. Orderly conduct a more in-depth review and analysis of the tender
documents (draft contract and RKS) by all related functions to avoid
carrying out additional work without written approval from the client.
9. Implementation of the project monitoring application al: Equanta Promis
for monitoring project expenses.
10. Monitoring critical tasks in project execution that have the potential to
delay completion, for example: long lead items.
11. Work contract blanket for certification and inspection services (PLO, COI,
Functional test) of OFS equipment (ARP & SCM).
12. Ensure that procurement strategies have been improved so that they are
more in line with client requirements (SCM).
13. Discipline in monitoring Preventive Maintenance (PM) which is carried
out well (at least monthly).
Tidak Tercapainya Target 1. Kecelakan kerja yang menyebabkan 1. Inspeksi, sosialisasi, dan registrasi rekanan/mitra/vendor saat
HSSE Excellent fatality karena kelalaian, kerusakan pendaftaran pengadaan diperketat.
alat, tidak sesuai prosedur. 2. Peningkatan kampanye Elnusa HSE Golden Rules & Life Saving Rules.
2. Unsafe action & unsafe condition. 3. Peningkatan pelaksanaan maintenance preventive & corrective.
4. Meningkatkan frekuensi pelaksanaan Job Safety Assessment.
5. Disiplin melakukan TBT (Toolbox Talk) dan PTW (Permit to Work) sesuai
peraturan lokasi kerja.
6. Disiplin melakukan PJSM (Prejob Safety Meeting) sebelum melakukan
pekerjaan
7. Peningkatan kampanye/sosialisasi secara berkala HSSE guidance (Golden
Rules) dan prosedur HSSE yang baku di Perusahaan.
HSSE Excellent Target Not 1. Work accidents that cause fatalities 1. Inspection, outreach and registration of partners/vendors during
Achieved due to negligence, equipment procurement registration are tightened.
damage, not in accordance with 2. Improvement of the Elnusa HSE Golden Rules & Life Saving Rules
procedures. campaign.
2. Unsafe action & unsafe condition. 3. Increasing the implementation of preventive & corrective maintenance.
4. Increase the frequency of implementing Job Safety Assessments.
5. Discipline in carrying out TBT (Toolbox Talk) and PTW (Permit to Work)
according to work location regulations.
6. Discipline in carrying out PJSM (Prejob Safety Meeting) before doing
work
7. Increasing regular campaigns/socialization of HSSE guidance (Golden
Rules) and standard HSSE procedures in the Company.
Produktivitas Tidak Optimal 1. Adanya Perubahan program kerja 1. Komunikasi proaktif memonitor rencana dan realisasi dari program klien.
klien; 2. Penyusunan RKAP bersama klien dengan Elnusa sebagai services.
2. Sinergi antar AP Elnusa dan AP Sinkronisasi antara program pemberi kerja dan kesiapan service
Pertamina group tidak sepenuhnya pelaksana kerja.
berjalan; 3. Monitoring realisasi KPI sinergi upstream yang terserap oleh services.
3. Keterbatasan budget klien; 4. Optimalisasi penerapan On Budget sesuai Scope of Work.
4. Term kontrak on call basis; 5. Pengajuan minimum utilisasi dalam kontrak on call basis.
5. Utilisasi alat rendah; 6. Alternative model contract rent time basis menggantikan model on call
6. Gagal/kalah Tender (harga di atas OE); di kontrak baru.
7. Project dibatalkan/mundur; 7. Melakukan pembahasan rutin (operasi, MKT, Aset) untuk membahas opsi
8. Ketidakpastian Hulu Migas (Seismic). sewa untuk alat yang tidak terutilisasi.
8. Proaktif bersama user dalam upaya drainase kontrak.
9. Negosiasi minimum utilisasi unit dalam kontrak baru dan yang bersifat
jangka panjang.
10. Mempertahakan avaibility alat (rusak, tua, not complete) al dengan
melakukan penghapusan aset, refurbish atau investasi untuk melengkapi.
11. Penerapan effective project budgeting & operation excellence melalui
inovasi berkelanjutan.
12. Memperkuat marketing intelligence untuk strategi pemenangan tender.
13. Perbaikan di program strategic sourcing.
14. Optimalisasi penyusunan harga dengan Cost Estimator.
15. Memiliki back up sales plan.
16. Perluasan ekspansi pasar seismic.
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Tata Kelola Perusahaan
Corporate Governance
Aktivitas Risk Treatment
Risk Event Risk Cause
Risk Treatment Activities
Productivity Nont Optimized 1. Changes in the client’s work program; 1. Proactive communication to monitor plans and realization of client
2. The synergy between AP Elnusa programs.
and AP Pertamina group is not fully 2. Preparation of RKAP with clients and Elnusa as a service. Synchronization
operational; between employer programs and service readiness of work
3. Client budget limitations; implementors.
4. Contract terms on call basis; 3. Monitoring the realization of upstream synergy KPIs absorbed by
5. Low tool utilization; services.
6. Failed/Lost Tender (price above OE); 4. Optimization of the implementation of On Budget according to the Scope
7. Project canceled/ withdrawn; of Work.
8. Uncertainty in Upstream Oil and Gas 5. Submission of minimum utilization in the on-call basis contract.
(Seismic). 6. Alternative rent-time basis contract model replaces the on-call model in
the new contract.
7. Implementation of routine discussions (operations, MKT, Assets) to
discuss rental options for unutilized equipment.
8. Proactive with users in contract drainage efforts.
9. Negotiation of minimum unit utilization in new and long-term contracts.
10. Maintain the availability of equipment (damaged, old, incomplete) by
writing off assets, refurbishing them or investing in them to complete
them.
11. Implementation of effective project budgeting & operation excellence
through continuous innovation.
12. Strengthen marketing intelligence for tender winning strategies.
13. Improvement in the strategic sourcing program.
14. Optimization of pricing with Cost Estimator.
15. Having back up sales plan.
16. Expansion of seismic market expansion.
Long Unbilled AR 1. Terdapat hambatan dalam 1. Memastikan kelengkapan kontrak dan dokumen sebelum menjalankan
administrasi kontrak; pekerjaan (kontrak & PO).
2. Terjadinya hambatan proses SA/BA; 2. Meningkatkan koordinasi dengan PIC fungsi terkait klien jika ada indikasi
hambatan budget di klien; unbilled lebih dari 30 hari (sebutan bentuknya memo/e-mail).
3. Mekanisme pembayaran mengunakan 3. Memastikan kelengkapan kontrak dan dokumen penagihan (SA/BA dan
pembayaran berdasarkan job SP3MP).
progress; 4. Meningkatkan kepatuhan deadline pengerjaan kelengkapan dokumen
4. Adanya kerja tambah di luar scope penyelesaian pekerjaan.
kontrak. 5. Melakukan konsinyering dengan PIC yang berwenang untuk SA/BA.
6. PIC khusus penanganan kelengkapan penagihan di klien utama.
7. Memastikan kelengkapan kontrak dan dokumen sebelum menjalankan
pekerjaan (kontrak & PO).
8. Pengusulan ke Klien untuk term of payment bulanan.
9. Peningkatan kelengkapan dokumentasi jika ada penambahan/
perubahan pekerjaan.
1. There are obstacles in contract 1. Ensure completeness of contracts and documents before carrying out
administration; work (Contract & PO).
2. There are obstacles to the SA/ 2. Improve coordination with the PIC of client-related functions if there
BA process; Budget constraints on are indications of being unbilled for more than 30 days (called Memo /
clients; email).
3. The payment mechanism uses 3. Ensure completeness of contracts and billing documents (SA/BA and
payments based on job progress; SP3MP).
4. There is additional work outside the 4. Increase compliance with deadlines for completing work completion
scope of the contract. documents.
5. Conduct consignment with the authorized PIC for SA/BA.
6. Special PIC for handling billing completeness for main clients.
7. Ensure completeness of contracts and documents before carrying out
work (Contract & PO).
8. Proposal to clients for monthly payment terms.
9. Increased completeness of documentation if there are additions/changes
to work.
Realisasi Investasi Tidak 1. Adanya pergesaran tata waktu atau 1. Peningkatan monitoring tata waktu pekerjaan di klien dan penyesuaian
Tercapai pembatalan pelaksanaan pekerjaan tata waktu investasi.
dari pihak klien; 2. Pemilihan vendor peralatan lebih ketat sesuai spesifikasi dengan kualitas
2. Keterlambatan dari pihak fabrikator; baik dan peningkatan monitoring s-curve pengerjaan oleh supplier.
3. Terjadinya perubahan spesifikasi 3. Pengajuan ke klien melakukan inspeksi bersama klien untuk memastikan
dalam peralatan investasi; kesesuaian spesifikasi alat.
4. Terjadinya perubahan/penurunan 4. Melakukan negosiasi perubahan harga investasi ke klien berdasarkan
nilai investasi. market review.
Investment Realization Not 1. There is a shift in timelines or 1. Increased monitoring of client work timelines and adjustments to
Achieved cancellation of work implementation investment timelines.
on the part of the Client; 2. Selection of equipment vendors more strictly according to specifications
2. Delays on the part of the fabricator; with good quality and increased s-curve monitoring of workmanship by
3. Changes in specifications in suppliers.
investment equipment; 3. Submission to the client to carry out inspections with the client to ensure
4. There is a change/decrease in compliance with the equipment specifications.
investment value. 4. Negotiating investment price changes with clients based on market reviews
2023 Annual Report PT ELNUSA Tbk 349
Page 352
Tata Kelola Perusahaan
Corporate Governance
BUSINESS CONTINUITY MANAGEMENT BUSINESS CONTINUITY MANAGEMENT
Perusahaan telah menginisiasi penyusunan Pedoman Business The Company initiated the preparation of Business Continuity
Continuity Management System (BCMS) yang bertujuan untuk Management System (BCMS) Guidelines intended to guide the
memandu Perusahaan dalam mengimplementasikan BCMS. BCMS Company in implementing BCMS. BCMS is a necessity as it prepares
menjadi suatu keharusan karena mempersiapkan dan melatih and trains companies to have resilience in critical business operations,
Perusahaan agar mempunyai ketahanan dalam Operasional bisnis so that if a disaster occurs or a disruption occurs, the business
kritikal, sehingga apabila terjadi bencana atau gangguan proses operational processes will continue to run. The company must have
operasional bisnis tersebut akan tetap berjalan. Perusahaan harus a policy or procedure that is a derivative of the Company’s Risk
memiliki kebijakan atau prosedur yang merupakan turunan dari Management Policy. These policies or procedures can be in the form
Kebijakan Pengelolaan Risiko Perusahaan. Kebijakan atau prosedur of general controls and specific controls, such as general and specific
tersebut dapat berupa pengendalian umum dan pengendalian spesifik operational controls for each line of business and supporting activities
yaitu pengendalian operasional yang bersifat umum dan spesifik pada of the Company, therefore the Company must have a BCMS.
masing-masing lini bisnis dan aktivitas pendukung Perusahaan oleh
sebab itu Perusahaan harus memiliki BCMS.
Pedoman Business Continuity Management System merupakan The Business Continuity Management System guidelines are
pedoman bagi Fungsi Enterprise Risk Management serta Fungsi directions for the Enterprise Risk Management Function and other
terkait lainnya sebagai dasar dalam pengelolaan kegiatan Operasional related functions as a basis for managing the Company’s operational
Perusahaan yang terpadu dan menyeluruh untuk menjamin kegiatan activities in an integrated and comprehensive manner to ensure
Operasional Perusahaan tetap dapat berjalan walaupun terdapat that the Company’s operational activities can continue to run even if
gangguan/bencana/kerusakan guna melindungi kepentingan there is disruption/disaster/damage in order to protect the interests
para stakeholder. Gangguan/bencana/kerusakan yang dimaksud of stakeholders. The disruption/disaster/damage in question may
disebabkan oleh alam maupun manusia berupa gempa bumi, bom, be caused by nature or human in the form of earthquakes, bombs,
kebakaran, banjir, power failure, kesalahan teknis, kelalaian manusia, fires, floods, power failures, technical errors, human negligence,
demo buruh, huru-hara dan sebagainya. Kerusakan yang terjadi tidak labor demonstrations, riots and so on. Damage that occurs not only
hanya berdampak pada kemampuan teknologi suatu Perusahaan, impacts a company’s technological capabilities, but also impacts the
tetapi juga berdampak pada kegiatan Operasional bisnis Perusahaan. company’s business operations. If a disaster is not handled specifically,
Penanganan suatu bencana bila tidak ditangani secara khusus, the Company can face operational risks, it will also affect reputation
maka Perusahaan akan menghadapi risiko operasional, juga akan risks and have an impact on decreasing the level of public trust in the
mempengaruhi risiko reputasi dan berdampak pada menurunnya Company. For this reason, it is necessary to manage the Company’s
tingkat kepercayaan publik kepada Perusahaan. Untuk itu diperlukan Business Continuity.
adanya pengelolaan Business Continuty Perusahaan.
KINERJA BCMS TAHUN 2023 BCMS PERFORMANCE IN 2023
Perseroan telah memiliki Pedoman BCMS dan Standard Operating The Company has BCMS Guidelines and Standard Operating
Procedure (SOP) yang mengatur aktivitas-aktivitas pengelolaan Procedures (SOP) which regulate BCMS management activities, with
BCMS, dengan tujuan untuk memandu Perseroan dalam the aim to guide the Company in implementing Business Continutity
mengimplementasikan Business Continutity Management (BCM). Management (BCM). BCM is a necessity as it aims to prepare and
BCM menjadi suatu keharusan karena bertujuan mempersiapkan dan train companies to have resilience in critical business operations, so
melatih Perusahaan agar mempunyai ketahanan dalam Operasional that if a disaster occurs or disruption occurs, the business operational
bisnis kritikal, sehingga apabila terjadi bencana atau gangguan proses processes will continue to operate.
operasional bisnis tersebut akan tetap berjalan.
Kebijakan atau prosedur tersebut dapat berupa pengendalian These policies or procedures can be in the form of general controls
umum dan pengendalian spesifik yaitu pengendalian operasional and specific controls, namely general and specific operational controls
yang bersifat umum dan spesifik pada masing-masing lini bisnis dan for each line of business and supporting activities of the Company,
aktivitas pendukung Perusahaan oleh sebab itu Perusahaan harus therefore the Company must have Business Continuity Management
memiliki Business Continuity Management (BCM). Pengukuran (BCM). Measurements of BCMS management or achievement of
pengelolaan BCMS atau pencapaian deliverables Pengelolaan BCMS BCMS Management deliverables within the scope of Upstream
lingkup Subholding Upstream untuk periode tahun berjalan dapat Subholding for the current year period can be seen in the following
dilihat di tabel kegiatan pengelolaan BCMS berikut: table of BCMS management activities:
350 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
Kegiatan Pelaksana Pengukuran Sumber Data
No.
Activities Executor Measurement Data Source
1 Pelaksanaan penelaahan dan/atau revisi • Fungsi Manajemen Risiko Subholding, AP Ya/Tidak Dokumen yang di-update
dokumen BCMS (BIA,DRA, BCS, BCP) • Subholding: Semua Fungsi hingga Level VP Yes/No atau pernyataan formal
Implementation review and/or revision (PHE, PGN, PEPC) (surat/e-mail) level VP
of BCMS documents (BIA, DRA, BCS, BCP) • Risk Management Function Subholding, AP Updated document
• Subholding: All Functions up to VP Level or formal statement
(PHE, PGN, PEPC) (letter/e-mail) VP level
2 Pelaksanaan penelaahan dan/atau revisi • Fungsi Manajemen Risiko Subholding, AP Ya/Tidak Dokumen yang di-update
dokumen STK terkait BCMS • Subholding: Semua Fungsi hingga Level VP Yes/No atau pernyataan formal
Implementation review and/or revision (PHE, PGN, PEPC) (surat/e-mail) level VP
of STK documents related to BCMS • Risk Management Function Subholding, AP Updated document
• Subholding: All Functions up to VP Level or formal statement
(PHE, PGN, PEPC) (letter/e-mail) VP level
3 Penyelenggaraan sosialisasi BCMS • Fungsi Manajemen Risiko Subholding, AP Ya/Tidak Undangan, daftar hadir,
Organizing BCMS socialization • Risk Management Function Subholding, AP Yes/No broadcast e-mail, media,
atau sarana komunikasi/
sosialisasi lainnya
Invitation, attendance list,
broadcast e-mail, media,
or other communication/
socialization means
4 Pelaksanaan pelatihan awareness BCMS • Fungsi Manajemen Risiko Subholding, AP Ya/Tidak Undangan/daftar hadir/
Implementation of BCMS awareness • Risk Management Function Subholding, AP Yes/No recording
training Invitation/attendance list/
recording
5 Pelaksanaan Audit Internal BCMS • Fungsi Manajemen Risiko Subholding, AP Ya/Tidak Undangan/daftar hadir/
Implementation of BCMS Internal Audit • Subholding: Semua Fungsi hingga Level VP Yes/No recording/dokumen hasil
(PHE, PGN, PEPC) audit
• Risk Management Function Subholding, AP Invitation/attendance list/
• Subholding: All Functions up to VP Level recording/ audit result
(PHE, PGN, PEPC) document
6 Pelaksanaan Simulasi Desk Top/Real • Fungsi Manajemen Risiko Subholding, AP Ya/Tidak Undangan/daftar hadir/
Implementation of Desk Top Simulation/ • Risk Management Function Subholding, AP Yes/No recording/dokumen
Real tinjauan manajemen
Invitation/attendance list/
recording/ management
review documents
7 Pelaksanaan Tinjauan Manajemen BCMS • Fungsi Manajemen Risiko Subholding, AP Ya/Tidak Undangan/daftar hadir/
Implementation of BCMS Management • Subholding: Semua Fungsi hingga Level VP Yes/No recording/dokumen
Review (PHE, PGN, PEPC) tinjauan manajemen
• Risk Management Function Subholding, AP Invitation/attendance list/
• Subholding: All Functions up to VP Level recording/ management
(PHE, PGN, PEPC) review documents
8 Penyelenggaraan monitoring tindak • Fungsi Manajemen Risiko Subholding, AP Ya/Tidak Undangan/daftar hadir/
lanjut hasil audit (4x setahun) • Risk Management Function Subholding, AP Yes/No recording/dokumen
Organizing the follow-up monitoring for monitoring tindak lanjut
the follow up of the audit results (4x a hasil audit
year) Invitation/attendance list/
recording/documents for
monitoring the follow-up of
audit results
9 Tindak lanjut hasil audit (sebagai auditee) • Fungsi Manajemen Risiko Subholding, AP 100% Close • Laporan NCR Hasil
Follow-up on audit results (as auditee) • Subholding: Semua Fungsi hingga Level VP Effective Audit Internal Tahun
(PHE, PGN, PEPC) Sebelumnya (hanya untuk
• Risk Management Function Subholding, AP temuan NC)
• Subholding: All Functions up to VP Level • Laporan Follow Up Hasil
(PHE, PGN, PEPC) Tindak Lanjut Audit
• NCR Report on Previous
Year Internal Audit
Results (only for NC
findings)
• Report of the
continuence on the Audit
Follow Up Results
2023 Annual Report PT ELNUSA Tbk 351
Page 354
Tata Kelola Perusahaan
Corporate Governance
Milestone Penyusunan BCM Elnusa
Milestone for Preparation of BCM Elnusa
Internal Audit
BCM Program BCM Testing
of BCM
Review & Maintenance
BCM Policy BCM Plan
of BCM
Management Review of
BCM Training BCM Strategy
BCM Program
Business Impact Analysis Risk Assessment Continual Improvement
UPAYA PENINGKATAN BUDAYA RISIKO EFFORTS TO IMPROVE RISK CULTURE
Untuk meningkatkan efektivitas dan mencapai tujuan penerapan To increase effectiveness and achieve the objectives of implementing
manajemen risiko, Fungi ERM senantiasa berupaya meningkatkan risk management, ERM Function always strives to increase the
komitmen Pimpinan Perusahaan untuk memberikan dukungan commitment of Company Leadership to provide full support and
dan kontribusi penuh dalam pelaksanaan manajemen risiko, contribution in implementing risk management, developing a risk
mengembangkan budaya sadar risiko (risk awareness culture) ke awareness culture throughout all lines of the Company’s organization
seluruh lini organisasi Perusahaan dengan menitikberatkan konsep by emphasizing the concept of risk as a responsibility of every individual
risiko sebagai tanggung jawab setiap individu (risk is everybody’s (risk is everybody’s business) through continuous socialization and
business) melalui sosialisasi yang berkelanjutan serta selalu always developing competencies and risk learning processes both in
mengembangkan kompetensi dan proses pembelajaran risiko baik general and in specific. In 2023, training and socialization were carried
secara umum ataupun khusus. Pada tahun 2023 telah dilaksanakan out, among others, as follows:
pelatihan dan sosialisasi antara lain sebagai berikut:
Tema/Judul Upskilling Tanggal
No.
Theme/Title of Upskilling Date
1 FGD Implementasi SOP Project Risk Management Ruang Udaya, 2 Februari 202
FGD SOP Implementation of Risk Management Project Udaya Room, February 2, 2023
2 Sosialisasi Risk di TAP dan SPD 6–9 Maret 2023 Kantor Proyek SPD, 6 & 8 Maret 2023
Risk Socialization at TAP and SPD March 6–9, 2023 SPD Project Office, March 6 & 8, 2023
3 Sosialisasi Risk di Warehouse BSD 21 Maret 2023 Warehouse BSD 21 Maret 2023
Risk Socialization at BSD Warehouse Maret 21, 2023 Warehouse Maret 21, 2023
4 Pembahasan Risk Bussines Unit Cementing – OFS MS Teams, 3 April 2023
Discussion of Risk Business Unit Cementing – OFS MS Teams, April 3, 2023
5 Diskusi FS Investasi GDL - (Divisi Upstream Services) MS Teams, 5 April 2023
GDL Investment FS Discussion - (Upstream Services Division) MS Teams, April 5, 2023
6 Sosialisasi Sistem Manajemen Anti Penyuapan (SMAP) Terintegrasi Risk OGB 2023 MS Teams, 13 April 2023
Socialization of the Anti-Bribery Management System (SMAP) Integrated with OGB Risk 2023 MS Teams, April 13, 2023
7 Pendampingan Pengisian Formulir BCMS MS Teams, 18 April 2023
Assistance in filling out BCMS forms MS Teams, April 18, 2023
8 Workshop Penyusunan Risk Register untuk 3D seismic acquisition in South Walio Offshore area Trembesi Tower
Workshop on Preparing Risk Register for 3D seismic acquisition in the South Walio Offshore area Jl. Pahlawan Seribu Lot VIIA CBD - BSD,
South Tangerang City, Banten 15311
Thursday – Friday, 4-5 May 2023
352 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
Tema/Judul Upskilling Tanggal
No.
Theme/Title of Upskilling Date
9 Pelatihan dan Workshop Pengisian Risk Register Warehouse Virtual melalui Microsoft Teams,
Training and Workshop for Risk Register Completion Kamis, 25 Mei 2023
Virtual with Microsoft Teams, Thursday,
May 25, 2023
10 Pembahasan Program Kerja untuk Audit Internal Sistem Manajemen Keberlangsungan Bisnis (SMBK) Virtual melalui Microsoft Teams,
Elnusa 2023 2023, Rabu, 7 Juni 2023
Discussion for the Work Program for Internal Audit of the Elnusa Business Continuity Management Virtual with Microsoft Teams, 2023,
System (SMBK) 2023 Wednesday, June 7, 2023
11 Audit Internal SME Tahun 2023 - ERM Virtual melalui Microsoft Teams,
SME Internal Audit Year 2023 - ERM 2023, Jumat, 9 Juni 2023
Virtual with Microsoft Teams, 2023,
Friday, June 9, 2023
12 Pendampingan Pembuatan Risk Register Proyek EPCOM MS Team , 31 Juli 2023
Assistance in Creating the EPCOM Project Risk Register MS Team, July 31, 2023
13 Diskusi Pendampingan Pembuatan RR Proyek OM SPD MS Team , 21 Agustus 2023
Discussion for Assistance in Making the RR OM SPD Project MS Team, August 21, 2023
Pelatihan dan sosialisasi tersebut ditujukan bagi Risk Owner dan The training and socialization is aimed at Risk Owners and Risk
Risk Champion Fungsi, Project dan Anak Perusahaan Elnusa. Selain Champions of Functions, Projects and Elnusa Subsidiaries. Aside from
program pelatihan, Fungsi ERM juga telah memberikan refreshment the training program, the ERM Function also provided refreshment
mengenai proses manajemen risiko kepada Risk Owner dan Risk regarding the risk management process to Risk Owners and Risk
Champion Fungsi/Project/ Anak Perusahaan. Champions for Functions/ Projects/Subsidiaries.
Upaya untuk menanamkan sadar risiko juga dilakukan melalui Efforts to raise risk awareness were also carried out through
sosialisasi menggunakan media e-mail “Risk Blast” kepada seluruh socialization by use of the e-mail media “Risk Blast” to all Elnusa
pegawai Elnusa. employees.
EVALUASI EFEKTIVITAS PENERAPAN EVALUATION OF THE EFFECTIVENESS OF RISK
MANAJEMEN RISIKO (RISK MATURITY LEVEL) MANAGEMENT IMPLEMENTATION (RISK
MATURITY LEVEL)
Pengukuran Risk Maturity Level atau tingkat kematangan pengelolaan Measuring the Risk Maturity Level or maturity level of risk
risiko merupakan suatu proses untuk memastikan penerapan management is a process to ensure that the implementation of risk
manajemen risiko yang sudah dijalankan sesuai dengan yang management is carried out as planned and in accordance with best
direncanakan dan sesuai dengan best practise suatu penerapan practices for implementing Risk Management. In measuring the
Manajemen Risiko. Dalam pengukuran Risk Maturity Level tersebut Risk Maturity Level, the Risk Maturity Assessment approach uses
mengunakan pendekatan Risk Maturity Assessment dengan metode the PRISMA (Pertamina Risk Maturity Self Assessment) method.
PRISMA (Pertamina Risk Maturity Self Assessment). Pelaksanaan The implementation of the PRISMA Risk Maturity Assessment is
Risk Maturity Assessment PRISMA dilaksanakan dalam rangka conducted in order to encourage the achievement of Risk Maturity
mendorong tercapainya Risk Maturity Level Cultured sesuai Roadmap Level Culture in accordance with Pertamina’s Risk Management
Pengembangan Manajemen Risiko Pertamina dan Aspirasi Pemegang Development Roadmap and Shareholder Aspirations.
Saham.
Pelaksanaan pengukuran tingkat kematangan pengelolaan risiko Elnusa carried out measurements of the Company’s risk management
Perusahaan telah dilaksanakan Elnusa untuk pertama kalinya pada maturity level for the first time last year, namely in November–
tahun lalu, yaitu pada bulan November–Desember 2022 oleh Tim December 2022 by the Assessor Team Across Pertamina Group.
Assessor Across Pertamina Group. Hasil tinjauan berupa Risk Maturity The results of the review are in the form of a Risk Maturity Index
Index yang mengambarkan tingkat kematangan Perusahaan dalam which describes the Company’s maturity level in implementing risk
menerapkan manajemen risiko. management.
2023 Annual Report PT ELNUSA Tbk 353
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Tata Kelola Perusahaan
Corporate Governance
Berikut Roadmap Pengembangan Manajemen Risiko Elnusa: Following is Elnusa’s Risk Management Development Roadmap:
Level 1 Level 2 Level 3 Level 4 Level 5
Initial Basic Developed Managed Cultured
<2019 2021–2022 2023–2024 2024–2026
1. Belum ada pendekatan 1. Ada pendekatan formal 1. Pendekatan formal dalam 1. Pendekatan formal 1. Menjadi perangkat
formal dalam pengelolaan dalam pengelolaan risiko, pengelolaan risiko dan dalam pengelolaan risiko, strategis dalam
risiko. tetapi belum lengkap. di-review berkala. menjadi bagian dari menciptakan dan
2. Beum tersedia peranti 2. Sudah mulai tersedia 2. Memiliki strategi dan pengambilan keputusan melindungi nilai.
pengelolaan risiko. peranti pengelolaan risiko kebijakan pengelolaan strategis. 2. Keselarasan antara
3. Bersifat intuitif dan silo. 3. Bersifat normatif dan silo risiko. 2. Perumusan strategi dan strategi dan kebijakan
4. Berjalan secara insidental. 3. Bersifat preventif dan kebijakan pengelolaan pengelolaan risiko dengan
1. There is no formal terkoordinasi. risiko selaras dengan konteks perusahaan
approach to risk 1. There is a formal 4. Pengelolaan risiko rencana jangka panjang 3. Generatif dan kolaboratif
management. approach to risk didukung oleh pengelolaan risiko. 4. Pengelolaan risiko
2. No risk management tools management, but it is kepemimpinan dan 3. Bersifat proaktif dan didukung kepemimpinan
available. incomplete. komitmen telah menjadi terintegrasi. dan terintegrasi dengan
3. Intuitive and siloed. 2. Risk management tools proses berkelanjutan. 4. Pengelolaan risiko sistem manajemen
are in place 5. Komunikasi dan didukung kepemimpinan lainnya.
3. Normative and siloed konsultasi mulai dan terintegrasi dengan 5. Komunikasi dan
4. Runs incidentally. dijalankan. sistem manajemen konsultasi berjalan secara
lainnya. berkelanjutan.
1. Formalized approach to 5. Komunikasi dan 6. Mampu menjadi
risk management and konsultasi dijalankan early warming bagi
regularly reviewed. secara periodik. pengambilan keputusan.
2. Risk management
strategies and policies in 1. Formalized approach 1. Become a strategic tool
place. to risk management, in creating and protecting
3. Preventive and becoming part of strategic value.
coordinated. decision-making. 2. Alignment between risk
4. Risk management is 2. Formulation of risk management strategies
supported by leadership management strategies and policies with the
and commitment has and policies aligned corporate context.
become an ongoing with long-term risk 3. Generative and
process. management plans. collaborative
5. Communication and 3. Proactive and integrated. 4. Risk management is
consultation started. 4. Risk management is supported by leadership
supported by leadership and integrated with other
and integrated with other management systems.
management systems. 5. Communication and
5. Communication and consultation are ongoing.
consultation are carried 6. Able to be an early
out periodically. warming for decision
making.
RISIKO ANTI KECURANGAN DAN PENYUAPAN ANTI-FRAUD AND BRIBERY RISKS (FRAUD &
(FRAUD & BRIBERY) BRIBERY)
Elnusa telah menerapkan Sistem Manajemen Anti Penyuapan dan Elnusa has implemented an Anti-Bribery Management System and has
telah memperoleh sertifikasi ISO 37001 sesuai SNI 37001:2016. obtained ISO 37001 certification according to SNI 37001:2016. Elnusa
Elnusa juga sudah melakukan pemetaan dan penilaian risiko fraud has also carried out mapping and assessment of fraud and bribery
dan bribery pada proses bisnis Perusahaan dengan tujuan untuk risks in the Company’s business processes with the aim to know the
mengetahui potensi terjadinya risiko fraud dan bribery di setiap potential of fraud and bribery risks in each business process so that
proses bisnis sehingga dapat dilakukan pengendalian dan pencegahan control and prevention of these incidents can be carried out. The
terjadinya peristiwa tersebut. Proses penilaian risiko fraud dan fraud and bribery risk assessment process considers the Company’s
bribery mempertimbangkan perspektif proses bisnis Perseroan. business process perspective. The results of the mapping of bribery
Hasil pemetaan terhadap risiko penyuapan ini kemudian dinilai dan risks are then assessed and evaluated, which is used as basis for
dievaluasi yang dijadikan dasar untuk menetapkan kebijakan dan establishing policies and procedures and creating action plans.
prosedur serta membuat rencana tindakan.
Prosedur Penilaian Risiko Kecurangan (fraud) dan Penyuapan (bribery) This Fraud and Bribery Risk Assessment Procedures are intended as
ini bertujuan sebagai: follows:
1. Panduan Perusahaan dalam menerapkan proses Penilaian Risiko 1. Company guidelines for implementing the Fraud and Bribery Risk
Kecurangan dan Penyuapan terkait Sistem Manajemen Anti Fraud Assessment process related to the Anti-Fraud and Anti-Bribery
dan Anti Bribery. Management System.
2. Mengidentifikasi peristiwa Risiko Kecurangan dan Penyuapan 2. Identify Fraud and Bribery Risk events that have the potential to
yang berpotensi menimbulkan tindak kecurangan dan/atau give rise to acts of fraud and/or bribery in every Function in the
penyuapan pada setiap Fungsi di Perseroan. Company.
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3. Mencegah (berulangnya kembali) terjadinya tindak kecurangan 3. Prevent (recurrence) of fraud and/or bribery by mitigating risks.
dan/atau penyuapan dengan melakukan mitigasi risiko.
4. Meningkatkan kepedulian terhadap risiko fraud dan bribery 4. Increase awareness of the risk of fraud and bribery awareness
awareness yang dapat terjadi di lingkungan Perusahaan. that can occur within the Company.
5. Memberikan gambaran mengenai potensi kecurangan dan 5. Provide overview of the potential fraud and bribery in each
penyuapan pada setiap fungsi dan menghindari adanya tindakan function and avoid fraudulent acts committed by Company
fraud yang dilakukan oleh karyawan Perseroan. employees.
Hasil Penilaian risiko fraud dan bribery dimasukkan ke dalam ERMS Results of the fraud and bribery risk assessment are entered into
(Enterprise Risk Management System). Selanjutnya, menjadi bagian the ERMS (Enterprise Risk Management System). Furthermore, it
dari Risk Register yang dikelola oleh masing-masing Risk Owner dan becomes part of the Risk Register which is managed by each Risk
Risk Champion Fungsi/Proyek/Anak Perusahaan, sehingga dapat Owner and Risk Champion Function/Project/Subsidiary, so that it can
dievaluasi, dinilai dan dilakukan penangangan (risk treatment) secara be evaluated, assessed and handled (risk treatment) sustainably.
berkelanjutan.
PERNYATAAN DIREKSI DAN/ATAU DEWAN THE BOARD OF DIRECTORS AND/OR BOARD
KOMISARIS ATAU KOMITE AUDIT ATAS OF COMMISSIONERS OR AUDIT COMMITTEE
KECUKUPAN SISTEM MANAJEMEN RISIKO STATEMENT REGARDING THE ADEQUACY OF THE
RISK MANAGEMENT SYSTEM
Direksi atas nama seluruh jajaran perusahaan telah menandatangani The Board of Directors on behalf of all levels in the company signed
komitmen manajemen risiko pada tanggal 31 Oktober 2022 sebagai a risk management commitment on October 31, 2022 as a form of
bentuk taat pada prinsip, kerangka kerja dan proses Manajemen compliance with the principles, framework and processes of Risk
Risiko. Direksi memandang bahwa penerapan manajemen risiko di Management. The Board of Directors views that the implementation
lingkungan Perseroan pada tahun 2023 sudah memadai. of risk management within the Company in 2023 is adequate.
Penerapan manajemen risiko tersebut untuk mencapai visi Perseroan The implementation of risk management is to achieve the Company’s
menjadi “Perusahaan Jasa Energi Terkemuka yang Memberikan Solusi vision to become a “Leading Energy Services Company that Provides
Total”. Selain itu, sebagai perwujudan misi Perseroan: Meningkatkan Total Solutions”. Apart from that, as an embodiment of the Company’s
kelangsungan bisnis yang berkelanjutan dan menguntungkan mission: Increasing sustainable and profitable business continuity in
dalam industri energi dalam negeri dan internasional serta untuk the domestic and international energy industry as well as to meet
memenuhi harapan pemegang saham, memenuhi dan menjaga shareholders’ expectations, fulfill and maintain customer satisfaction
kepuasan pelanggan dengan memberikan solusi total melalui sinergi, by providing total solutions through synergy, operational excellence,
operational excellence, HSSE, dan prinsip-prinsip GCG, meningkatkan HSSE, and GCG principles, improve welfare and provide opportunities
kesejahteraan dan memberikan kesempatan untuk berkembang for development of employees, build harmonious and mutually
bagi karyawan, membangun hubungan yang harmonis dan saling beneficial relationships with the government, partners and society.
menguntungkan dengan pemerintah, mitra, dan masyarakat.
KECUKUPAN KEBIJAKAN, PROSEDUR, DAN ADEQUACY OF POLICIES, PROCEDURES AND
PENETAPAN LIMIT MANAJEMEN RISIKO DETERMINING LIMIT OF RISK MANAGEMENT
Perseroan telah memiliki kebijakan dan prosedur yang memadai The Company has adequate policies and procedures for implementing
untuk penerapan kerangka kerja manajemen risiko yang efektif, effective, efficient and professional risk management framework
efisien, dan profesional dalam mendukung pertumbuhan Perseroan to support the Company’s growth in a prudent, consistent and
secara prudent, konsisten dan berkelanjutan serta meningkatkan nilai sustainable manner as well as increasing the Company’s added value
tambah Perseroan di mata seluruh pemangku kepentingan. in the eyes of all stakeholders.
Kebijakan, prosedur dan penetapan limit risiko didokumentasikan Policies, procedures and establishing risk limits are documented
dan ditinjau secara berkala serta disesuaikan dengan perkembangan and reviewed periodically and adjusted to internal and external
internal maupun eksternal. Kecukupan proses identifikasi, developments. The adequacy of risk identification, measurement,
pengukuran, pemantauan dan pengendalian risiko serta sistem monitoring and control processes as well as the risk management
informasi manajemen risiko juga dimonitor secara berkala. information system are also monitored regularly.
Perseroan telah memiliki infrastruktur untuk mengidentifikasi, The Company has the infrastructure to identify, measure, monitor and
mengukur, memantau, dan mengendalikan risiko yang didukung control risks which is supported by a management information system
dengan sistem informasi manajemen yang cukup memadai dan that is adequate and capable of supporting overall risk management
mampu mendukung fungsi manajemen risiko secara menyeluruh. functions. To anticipate potential risks in the future, in a forward
Untuk mengantisipasi potensi risiko di masa mendatang, secara looking manner, the Company has developed an emerging risk
2023 Annual Report PT ELNUSA Tbk 355
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Tata Kelola Perusahaan
Corporate Governance
forward looking, Perseroan mengembangkan pendekatan emerging approach as an early warning mechanism to identify various potential
risk sebagai mekanisme early warning untuk mengidentifikasi risks that the Company may face in the future.
berbagai potensi risiko yang mungkin akan dihadapi oleh Perseroan
dalam beberapa waktu mendatang.
Melalui pendekatan emerging risk tersebut, Perseroan mampu Through this emerging risk approach, the Company is able to identify
mengidentifikasi potensi risiko sesuai dengan profil karakteristik potential risks in accordance with the profile of the Company’s
bisnis Perseroan, baik berupa besaran dampak risiko (severity of business characteristics, both in the form of the magnitude of the
material impact) maupun perkiraan waktu terjadinya risiko tersebut risk impact (severity of material impact) and the estimated time of
(imminence), sehingga Perseroan mampu melakukan berbagai occurrence of the risk (imminence), so that the Company is able
tindakan yang diperlukan untuk memitigasi dan mengendalikan to take various actions necessary to mitigate and control these
potensi risiko tersebut. potential risks.
PENGAWASAN AKTIF DEWAN KOMISARIS DAN ACTIVE SUPERVISION OF THE BOARD OF
DIREKSI COMMISSIONERS AND THE BOARD OF
DIRECTORS
Dalam melaksanakan fungsi pengawasan atas penerapan manajemen In conducting its supervisory function over the implementation
risiko di Perseroan, Dewan Komisaris memiliki tugas dan tanggung of risk management in the Company, the Board of Commissioners
jawab yang jelas, di antaranya mengawasi pelaksanaan fungsi has clear duties and responsibilities, among others supervising
manajemen risiko berlangsung sesuai kebijakan yang ditetapkan, the implementation of the risk management function according
memberikan arahan strategis untuk meningkatkan kualitas dan to established policies, providing strategic direction to improve the
efektivitas fungsi manajemen risiko, serta meninjau dan menyetujui quality and effectiveness of the risk management function, as well as
rekomendasi dari Komite Manajemen Risiko dalam kaitannya dengan: to review and approve recommendations from the Risk Management
Committee in relation to the following:
1. Menciptakan konteks manajemen risiko, terutama dalam 1. Create a risk management context, especially in formulating risk
merumuskan risk appetite dan risk tolerance. appetite and risk tolerance.
2. Mendesain struktur organisasi dan merumuskan tugas pokok 2. Design the organizational structure and formulate the main tasks
serta fungsi manajemen risiko Perusahaan. and functions of the Company’s risk management.
3. Persetujuan transaksi yang melampaui kewenangan pejabat 3. Approval of transactions that exceed the authority of officials one
satu level di bawah Direksi atau transaksi yang memerlukan level below the Board of Directors or transactions that require
persetujuan sesuai dengan kebijakan dan prosedur intern yang approval in accordance with applicable internal policies and
berlaku. procedures
Dalam melaksanakan fungsi manajemen risiko, Direksi memiliki tugas In conducting the risk management function, the Board of Directors
dan tanggung jawab yang jelas, di antaranya: has clear duties and responsibilities, including the following:
1. Menyusun kebijakan dan strategi manajemen risiko secara tertulis 1. Prepare written and comprehensive policies and risk management
dan komprehensif. strategies.
2. Bertanggung jawab atas pelaksanaan kebijakan manajemen 2. Take responsibility for implementing risk management policies
risiko dan eksposur risiko yang diambil oleh Perseroan secara and risk exposure undertaken by the Company as a whole.
keseluruhan.
3. Mengevaluasi dan memutuskan transaksi yang memerlukan 3. Evaluate and decide on transactions that require approval from
persetujuan Direksi. the Board of Directors.
4. Mengembangkan budaya manajemen risiko pada seluruh jenjang 4. Develop risk management culture at all levels of the Company’s
organisasi Perseroan. organization.
5. Memastikan kompetensi sumber daya manusia yang terkait 5. Ensure the competency of human resources that relate with risk
dengan manajemen risiko. management.
6. Memastikan fungsi manajemen risiko telah beroperasi secara 6. Ensure that risk management function operates independently.
independen.
7. Melaksanakan kaji ulang secara berkala sesuai dengan kebutuhan 7. Carry out periodic reviews in accordance with the Company’s
Perseroan untuk: needs to:
a. Memastikan keakuratan metodologi manajemen risiko; a. Ensure the accuracy of risk management methodology;
b. Kecukupan implementasi sistem informasi manajemen b. Keep the adequacy of risk management information system
risiko; dan implementation; and
c. Ketepatan kebijakan, prosedur, dan penetapan limit risiko. c. Keep the accuracy of policies, procedures and determination
of risk limits.
356 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
MANAJEMEN RISIKO TERHADAP ASPEK RISK MANAGEMENT ON SUSTAINABILITY
KEBERLANJUTAN ASPECTS
Isu-isu keberlanjutan, seperti kesehatan, pendidikan masyarakat, Sustainability issues, such as health, public education, employee
keselamatan karyawan, perlindungan hak asasi manusia, adaptasi safety, protection of human rights, adaptation to climate change, and
terhadap perubahan iklim, dan kinerja tata kelola perusahaan juga corporate governance performance also attract the attention of the
menarik perhatian Stakeholder. Perusahaan pun menyadari bahwa stakeholders. Companies also recognize that there will be potential
akan ada potensi biaya dan risiko langsung yang terlibat akibat isu- direct costs and risks involved due to sustainability issues, because
isu keberlanjutan, karena keberlanjutan jangka panjang dari bisnis the long-term sustainability of any business is directly related to its
apapun secara langsung terkait dengan kemampuannya menanggung ability to withstand rapidly changing environmental and social trends.
tren lingkungan dan sosial yang berubah dengan cepat. Untuk itu Therefore reason, risk management is needed in the sustainability
diperlukan pengelolaan risiko pada aspek keberlanjutan. aspect.
Dalam pengelolaan risiko, Elnusa telah melakukan identifikasi risko In risk management, Elnusa has identified risks that povride impact
yang berdampak pada aspek keberlanjutan. Dalam mengidentifikasi on sustainability aspects. Identification of risk events are categorized
kejadian risiko (risk event) dikategorikan dalam 7 (tujuh) risk type yang into 7 (seven) risk types, managed by the company, namely as follows:
dikelola oleh perusahaan yaitu:
1. Legal, Governance, dan Compliance Risk, meliputi Legal, 1. Legal, Governance and Compliance Risk, including Legal,
Governance, Compliance, dan fraud & bribery (penyuapan). Governance, Compliance and fraud & bribery.
2. Business Strategic Risk, meliputi Growth & Sustainability, Strategy, 2. Business Strategic Risk, including Growth & Sustainability,
dan Planning. Strategy and Planning.
3. Financial Management Risk, meliputi Financial Operation, 3. Financial Management Risk, including Financial Operations,
Accounting, Financial Strategy, dan Taxation. Accounting, Financial Strategy and Taxation.
4. Operational Risk, meliputi Exploration, Development & 4. Operational Risk, including Exploration, Development &
Production, Operational Excellence, Supply Chain Process, Sales & Production, Operational Excellence, Supply Chain Process, Sales &
Marketing, Processing, Transportation & Distribution, Information Marketing, Processing, Transportation & Distribution, Information
Technology, Human Resources, Asset Management, HSSE, dan Technology, Human Resources, Asset Management, HSSE, and
OFS & EPC-OM. OFS & EPC-OM.
5. Business Environment Risk, meliputi Technology, Culture, 5. Business Environment Risk, including Technology, Culture,
Economics, Market, Government, dan Social Politics. Economics, Market, Government and Social Politics.
6. Corporate Image Risk, meliputi Brand Image dan Stakeholder 6. Corporate Image Risk, including Brand Image and Stakeholder
Management. Management.
7. Investment Risk, meliputi Business, Technical, Management, 7. Investment Risk, including Business, Technical, Management,
Commercial, External, dan HSSE. Commercial, External and HSSE.
Untuk aspek keberlanjutan masuk pada kategori Business Environment The sustainability aspect is included in the Business Environment Risk
Risk. Business Environment Risk adalah risiko akibat perubahan dari category. Business Environment Risk is a risk resulting from changes in
kondisi lingkungan bisnis Perseroan. the Company’s business environmental conditions.
2023 Annual Report PT ELNUSA Tbk 357
Page 360
Tata Kelola Perusahaan
Corporate Governance
Perkara Penting
Important Cases
Sepanjang tahun 2023, Perseroan menghadapi perkara penting yang Throughout the year 2023, the Company faced important cases as
diuraikan melalui tabel di bawah ini: described in the table below:
Posisi Dampak ke
Perkara Pengadilan Perseroan Materi Perkara Status Perkara Perusahaan
Case Court Company’s Case Material Case Status Impact to the
Position Company
Perkara gugatan Pengadilan Penggugat Gugatan perbuatan Majelis Hakim Pengadilan Negeri Jakarta Selatan telah Ada potensi
Perseroan terhadap Negeri Jakarta melawan hukum yang mengeluarkan Putusan No. 284/ PDT.G/2011/PN.JKT.SEL. kepemilikan dana
PT Bank Mega Tbk Selatan ditujukan kepada Bank tanggal 22 Maret 2012. Dalam Putusan tersebut Majelis Perseroan yang hilang
(“Tergugat”). Mega sehubungan Hakim Pengadilan Negeri Jakarta Selatan memutuskan jika dana deposito
No. Perkara: 284/ penempatan dana deposito dalam amar putusannya antara lain sebagai berikut: Perseroan tidak
PDT.G/2011/PN.JKT. berjangka milik Perseroan 1. Menolak eksepsi Tergugat; kembali. Hingga
SEL. Tanggal 18 Mei di Bank Mega. Perseroan 2. Mengabulkan gugatan Penggugat untuk sebagian; saat ini, Perseroan
2011. menuntut ganti rugi kepada 3. Menyatakan Penggugat beritikad baik; tetap mengupayakan
Bank Mega agar Bank 4. Menyatakan penempatan deposito berjangka penyelesaian perkara
Mega mengembalikan yang dilakukan oleh Penggugat sebesar tersebut.
dana deposito berjangka Rp.111.000.000.000,- pada tergugat adalah sah
Perseroan berikut mempunyai kekuatan hukum;
bunganya. 5. Menyatakan secara hukum bahwa Tergugat telah
melakukan perbuatan melawan hukum;
6. Menyatakan sah dan berharga sita jaminan terhadap
benda tidak bergerak (Consenvatoir Beslag) milik
Tergugat yang dilakukan oleh Pengadilan Negeri
Jakarta Selatan pada tanggal 21 Juli 2011;
7. Menghukum Tergugat untuk membayar ganti
kerugian materiil kepada Penggugat secara tunai
yakni pencairan dana deposito pokok sebesar
Rp.111.000.000.000,00 dan bunga 6% per tahun
terhadap Deposito Berjangka tersebut terhitung
sejak tanggal gugatan perkara ini didaftarkan hingga
Tergugat melakukan penggantian kerugian;
8. Memerintahkan Tergugat untuk melaksanakan
putusan ini;
9. Menghukum Tergugat untuk membayar biaya perkara.
Tergugat, yakni Bank Mega, mengajukan upaya hukum
Banding terhadap Putusan Pengadilan Negeri Jakarta
Selatan. Kemudian, pada tanggal 11 Mei 2012, Perseroan
selaku Terbanding telah mengajukan Kontra Memori
Banding kepada Pengadilan Tinggi DKI Jakarta. Pada
tanggal 10 Januari 2013, Pengadilan Tinggi DKI Jakarta
telah memutuskan dengan putusan No. 237/ Pdt/PT.DKI
jo. No. 284/ PDT.G/2011/ PN.JKT.SEL.
Pengadilan Tinggi DKI Jakarta menguatkan putusan
Pengadilan Negeri Jakarta Selatan No. 284/ PDT.G/2011/
PN.JKT.SEL tanggal 22 Maret 2012.
Atas putusan Pengadilan Tinggi tersebut, Tergugat yakni
Bank Mega mengajukan Kasasi ke Mahkamah Agung
dan telah mengajukan Memori Kasasi pada tanggal 13
Maret 2013 dan pada tanggal 26 Maret 2013 Perseroan
mengajukan Kontra Memori Kasasi ke MA melalui
Pengadilan Negeri Jakarta Selatan. Pada tanggal 12
Februari 2014 Mahkamah Agung telah memutuskan
dengan Putusan Nomor 1111 K/PDT/ 2013. Mahkamah
Agung menolak permohonan kasasi Bank Mega.
Terhadap Putusan Kasasi, pada tanggal 25 Maret 2015
Bank Mega mengajukan upaya hukum Peninjauan
Kembali ke Mahkamah Agung dan telah mengajukan
Memori Peninjauan Kembali pada tanggal 25 Maret 2015
dan pada tanggal 25 Mei 2015 Perseroan mengajukan
Kontra Memori Peninjauan Kembali ke MA melalui
Pengadilan Negeri Jakarta Selatan.
358 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
Posisi Dampak ke
Perkara Pengadilan Perseroan Materi Perkara Status Perkara Perusahaan
Case Court Company’s Case Material Case Status Impact to the
Position Company
Pada tanggal 6 Desember 2017, Perusahaan menerima
dari kuasa hukum Perusahaan Salinan Putusan Pengadilan
Negeri Jakarta Selatan terkait gugatan Perlawanan Bank
Mega No. 162/Pdt.G/2016/PN.Jkt.Sel tertanggal 25
Oktober 2017, yang isinya antara lain menolak gugatan
perlawanan Bank Mega untuk seluruhnya. Selanjutnya
pada tanggal 10 Januari 2018, Perusahaan telah
menerima relaas (surat) pemberitahuan dari Pengadilan
Negeri Jakarta Selatan tentang penyerahan memori
banding Bank Mega terhadap putusan perlawanan
tersebut.
Terhadap Memori Banding Bank Mega, pada tanggal
26 Maret 2018, kuasa hukum Perusahaan mengajukan
Kontra Memori Banding kepada Pengadilan Tinggi DKI
Jakarta melalui Pengadilan Negeri Jakarta Selatan.
Pada tanggal 20 Maret 2023 Pengadilan Tinggi DKI
Jakarta menerbitkan putusan Pengadilan Tinggi DKI
Jakarta No.127/PDT/2023/PT DKI yang salah satu amar
putusannya menguatkan putusan pengadilan negeri
Jakarta Selatan No. 162/PDT/PLW/2016/PN.JKT.SEL.
Pada tanggal 27 Juni 2023 Bank Mega mengajukan
Memori Kasasi kepada Mahkamah Agung melalui
Pengadilan Negeri Jakarta Selatan.
Terhadap Memori Kasasi yang diajukan Bank Mega,
Pada tanggal 25 Juli 2023, Perusahaan mengajukan
Kontra Memori Kasasi kepada Mahkamah Agung melalui
Pengadilan Negeri Jakarta Selatan.
The Company’s South Jakarta Plaintiff Lawsuit against the law The Panel of Judges at the South Jakarta District Court There is potential
lawsuit against District Court to Bank Mega regarding has issued Decision No. 284/PDT.G/2011/ PN.JKT.SEL. ownership of loss
PT Bank Mega Tbk the placement of the March 22, 2012. In this decision, the Panel of Judges at of Company funds
(“Defendant”). Company’s time deposit the South Jakarta District Court decided, among others, if the Company’s
No. Case: 284/ funds at Bank Mega. The on the following: deposit funds are not
PDT.G/2011/PN.JKT. Company demanded 1. Rejected the Defendant’s exception; returned. Until now,
SEL. May 18, 2011. compensation from Bank 2. Granted the Plaintiff’s claim in part; the Company remains
Mega for its return of the 3. Stated that the Plaintiff has good intentions; with efforts to resolve
Company’s time deposit 4. Declared that the placement of time deposits made by this case.
funds along with interest. the Plaintiff amounting to Rp111,000,000,000 with the
defendant is valid and has legal force;
5. Declared legally that the Defendant has committed an
unlawful act;
6. Declared the legal and valuable confiscation of
collateral for immovable objects (Consenvatoir Beslag)
belonging to the Defendant carried out by the South
Jakarta District Court on July 21, 2011;
7. Sentenced the Defendant to pay material
compensation to the Plaintiff in cash, namely the
disbursement of principal deposit funds amounting to
Rp111,000,000,000.00 and interest of 6% per year on
the Term Deposit starting from the date this lawsuit is
registered until the Defendant makes compensation
for losses;
8. Instructed the Defendant to implement this decision;
9. Instructed the Defendant to pay court expenses.
The defendant, namely Bank Mega, filed a legal appeal
against the decision of the South Jakarta District Court.
Then, on May 11, 2012, the Company as the Appellee
submitted a Counter Memorandum of Appeal to the DKI
Jakarta High Court. On January 10, 2013, the DKI Jakarta
High Court decided with decision No. 237/ Pdt/PT. DKI jo.
No. 284/ PDT.G/2011/ PN.JKT.SEL.
The DKI Jakarta High Court upheld the decision of the
South Jakarta District Court No. 284/ PDT.G/2011/ PN.JKT.
SEL dated March 22, 2012.
Based on the decision of the High Court, the Defendant,
namely Bank Mega, submitted an appeal to the Supreme
Court and submitted a Memorandum of Cassation on
March 13, 2013 and on March 26, 2013 the Company
submitted a Contra Memorandum of Cassation to the
Supreme Court through the South Jakarta District Court.
On February 12, 2014 the Supreme Court decided with
Decision Number 1111 K/PDT/2013. The Supreme Court
rejected Bank Mega’s appeal for cassation.
2023 Annual Report PT ELNUSA Tbk 359
Page 362
Tata Kelola Perusahaan
Corporate Governance
Posisi Dampak ke
Perkara Pengadilan Perseroan Materi Perkara Status Perkara Perusahaan
Case Court Company’s Case Material Case Status Impact to the
Position Company
Regarding the Cassation Decision, on March 25, 2015
Bank Mega submitted a legal action for Judicial Review
to the Supreme Court and submitted a Judicial Review
Memorandum on March 25, 2015 and on May 25, 2015
the Company submitted a Judicial Review Memorandum
to the Supreme Court through the South Jakarta District
Court.
On 6 December 2017, the Company received from the
Company’s attorney a copy of the South Jakarta District
Court’s decision regarding the Bank Mega Lawsuit No.
162/Pdt.G/2016/PN.Jkt.Sel dated October 25, 2017, the
content of which, among others, rejected Bank Mega’s
lawsuit in its entirety. Furthermore, on 10 January 2018,
the Company received a notification letter from the South
Jakarta District Court regarding the submission of Bank
Mega’s memorandum of appeal against the opposition
decision.
Regarding Bank Mega’s Memorandum of Appeal, on
March 26, 2018, the Company’s attorney submitted a
Counter Memorandum of Appeal to the DKI Jakarta High
Court through the South Jakarta District Court.
On March 20, 2023, the DKI Jakarta High Court issued the
decision of the DKI Jakarta High Court No. 127/PDT/2023/
PT DKI, one of the decisions of which strengthened the
decision of the South Jakarta District Court No. 162/PDT/
PLW/2016/PN.JKT.SEL.
On June 27, 2023, Bank Mega submitted a Memorandum
of Cassation to the Supreme Court through the South
Jakarta District Court.
Regarding the Memorandum of Cassation submitted by
Bank Mega, on July 25, 2023, the Company submitted
a Counter Memorandum of Cassation to the Supreme
Court through the South Jakarta District Court.
Perkara Penundaan Pengadilan Pemohon PKPU Gugatan PKPU yang Pada tanggal 4 Oktober 2022, Perseroan bersama Ada potensi
Kewajiban Niaga di ditujukan kepada PT Alpha Kreditor Lain mengajukan Permohonan PKPU terhadap pendapatan yang
Pembayaran Utang Pengadilan Dwi Marine Indonesia ADMI melalui Pengadilan Niaga pada Pengadilan Negeri hilang. Hingga saat
(“PKPU”) terhadap Negeri sehubungan tidak mampu Jakarta Pusat. Pengajuan permohonan terhadap ADMI ini, Perseroan tetap
PT Alpha Dwi Jakarta Pusat untuk melaksanakan dan selaku Termohon PKPU disebabkan karena terdapat mengupayakan
Marine Indonesia memenuhi kewajiban utang kepada Perseroan yang telah jatuh waktu, penyelesaian perkara
(“Termohon”) PT Alpha Dwi Marine dapat ditagih dan tertunggak dengan total sebesar tersebut.
Perkara No. 263/Pdt. Indonesia sebagaimana Rp111.999.988.948,00 (seratus sebelas miliar sembilan
Sus-PKPU/2022/PN ketentuan Perjanjian ratus sembilan puluh sembilan juta sembilan ratus
NIaga Jkt.Pst. Subkontrak. Perseroan delapan puluh delapan ribu sembilan ratus empat puluh
menuntut ganti rugi delapan rupiah).
agar PT Alpha Dwi
Marine Indonesia segera Gugatan ini terdaftar dalam Perkara No. 263/Pdt.Sus
membayar utangnya PKPU/2022/PN Niaga Jkt.Pst. pada tanggal 4 Oktober
kepada Perseroan. 2022 dan sudah diterima sebagai registrasi perkara dalam
Panitera Muda Perdata Pengadilan Negeri Jakarta Pusat.
Pada hari Rabu tanggal 28 Desember 2022 telah
dilaksanakan sidang perkara No. 263/Pdt.Sus-PKPU/2022/
PN.Niaga.Jkt.Pst. dengan pembacaan kesimpulan oleh
Majelis Hakim bahwa permohonan PKPU Perseroan
terhadap ADMI telah diterima dan dikabulkan oleh
Majelis Hakim.
Pada tanggal 20 Maret 2023 ADMI mengajukan proposal
perdamaian kepada para kreditur yang kemudian
disetujui berdasarkan pemungutan suara pada tanggal 6
April 2023 di Pengadilan Niaga pada PN Jakarta Pusat.
Sampai dengan tanggal penyelesaian laporan
keuangan konsolidasian, sudah dilaksanakan Sidang
Permusyawaratan Majelis Hakim (RPM) ADMI pada 7 Juni
2023 dengan putusan pada pokoknya:
– Menyatakan sah dan mengikat secara hukum perjanjian
perdamaian tanggal 6 April 2023
– Menghukum ADMI dan seluruh kreditornya untuk
tunduk dan mematuhi serta melaksanakan isi perjanjian
perdamaian tanggal 6 April 2023
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Posisi Dampak ke
Perkara Pengadilan Perseroan Materi Perkara Status Perkara Perusahaan
Case Court Company’s Case Material Case Status Impact to the
Position Company
Case of Commercial PKPU applicant The PKPU lawsuit was On October 4, 2022, the Company together with other There is potential lost
Postponement Court in addressed to PT Alpha Dwi creditors submitted a PKPU Application against ADMI revenue. Until now,
of Debt Payment District Court of Marine Indonesia regarding through the Commercial Court at the Central Jakarta the Company remains
Obligations (“PKPU”) Central Jakarta its failure to carry out and District Court. The application against ADMI as the PKPU working to resolve
against PT Alpha Dwi fulfill PT Alpha Dwi Marine Respondent was due to the fact that there was a debt this case.
Marine Indonesia Indonesia’s obligations owed overdued to the Company, collectible and in arrears
(“Respondent”) Case as stipulated in the with a total amount of Rp111,999,988,948.00 (one
No. 263/Pdt.Sus- Subcontract Agreement. hundred eleven billion nine hundred ninety-nine million
PKPU/2022/PN The company demanded nine hundred eighty-eight thousand nine hundred forty-
Commercial Jkt. Pst. compensation for PT Alpha eight rupiah).
Dwi Marine Indonesia to
immediately pay its debt to This lawsuit is registered in Case No. 263/Pdt.Sus
the Company. PKPU/2022/PN Niaga Jkt.Pst. on October 4, 2022 and has
been accepted as case registration at the Junior Registrar
for Civil Affairs at the Central Jakarta District Court.
On Wednesday, December 28, 2022, a trial was held
for case No. 263/Pdt.Sus-PKPU/2022/PN.Niaga.Jkt.Pst.
with the conclusion read by the Panel of Judges that
the Company’s PKPU application against ADMI has been
accepted and granted by the Panel of Judges.
On March 20, 2023 ADMI submitted a peace proposal
to creditors which was then approved based on a vote
on April 6, 2023 at the Commercial Court at the Central
Jakarta District Court.
As of the completion date of the consolidated financial
statements, an ADMI Panel of Judges Deliberative Session
(RPM) was held on June 7, 2023 with the following
decisions:
– Declare valid and legally binding peace agreement
dated April 6, 2023.
– Punish ADMI and all its creditors to submit to and
comply with and implement the contents of the peace
agreement dated April 6, 2023.
Informasi Mengenai Sanksi Administratif
Information Regarding Administrative Sanctions
Sepanjang tahun 2023, tidak terdapat Sanksi Administratif yang Throughout the year 2023, there were no Administrative Sanctions
diterima oleh Perseroan, Dewan Komisaris, Direksi maupun Entitas received by the Company, the Board of Commissioners, the Board of
Anak baik dari OJK maupun otoritas lainnya. Directors or Subsidiaries both from OJK as well as other authorities.
Kode Etik
Code of Ethics
Perseroan telah memiliki Standar Etika Perusahaan atau Code of The Company retains the Standards of Corporate Ethics or Code of
Conduct (CoC) yang disusun sejak tahun 2008. CoC tersebut memuat Conduct (CoC) prepared since 2008. The CoC contains GCG principles,
prinsip-prinsip GCG, yaitu transparansi, akuntabilitas, responsibilitas, namely transparency, accountability, responsibility, independency and
independensi dan kewajaran (fairness) dalam pengelolaan bisnis fairness in managing the Company’s business by prioritizing business
Perseroan dengan mengedepankan etika bisnis serta pelaksanaan ethics and implementating work ethics in the Company environment
etika kerja di lingkungan Perusahaan agar setiap individu Perusahaan so that every Company individual is able to act, behave, interact and
mampu bersikap, berperilaku, berinteraksi dan melakukan proses carry out work processes both inside and outside of the Company.
kerja baik di dalam dan di luar Perusahaan.
CoC Perseroan senantiasa disesuaikan dengan perkembangan hukum, The Company’s CoC is always adjusted to legal, social, norm, regulatory
sosial, norma, peraturan dan perjalanan bisnis Perseroan. CoC terkini developments and the Company’s business path. The latest CoC which
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Tata Kelola Perusahaan
Corporate Governance
yang telah ditandatangani oleh Komisaris Utama dan Direktur Utama was signed by the President Commissioner and President Director in
pada 2019 merupakan bentuk pembaruan yang senantiasa dilakukan 2019 was a form of an update that is always carried out in accordance
sesuai dengan perkembangan hukum, peraturan perundang- with legal developments, statutory regulations and the Company’s
undangan serta praktik terbaik Perseroan. best practices.
POKOK-POKOK KODE ETIK PRINCIPLES OF THE CODE OF ETHICS
Perseroan memegang komitmen pada standar etika dan perilaku The Company holds a commitment to the highest standards of ethics
bisnis tertinggi. Komiten tersebut meliputi hubungan Perseroan and business conduct. This commitment includes the Company’s
dengan para pelanggan, pemasok, pemegang saham dan investor, relationships with customers, suppliers, shareholders and investors,
komunitas masyarakat di mana Perseroan beroperasi, serta antar the community where the Company operates, as well as between
pekerja di semua tingkatan organisasi. Setiap unit kerja dan Anak employees at all levels of the organization. Each work unit and
Perusahaan dalam lingkup Grup Perseroan harus beroperasi sesuai Subsidiaries within the Company Group must operate in accordance
dengan kebijakan dan prosedur yang konsisten dengan nilai-nilai with policies and procedures that are consistent with the values in
dalam standar etika ini. this ethical standards.
Perseroan tidak akan mentolerir hal-hal terkait dengan integritas. The Company will not tolerate matters related to integrity. Therefore,
Karena itu, beberapa aspek kritikal yang dipandang perlu diatur several critical aspects are deemed necessary to be regulated in the
dalam Standar Etika Perusahaan sebagai pedoman perilaku dalam Company’s Ethical Standards as a guideline for behavior in dealing
berhubungan dengan para pemangku kepentingan, baik internal with stakeholders, both internal and external.
maupun eksternal.
Standar etika Perseroan memuat hal-hal sebagai berikut: The Company’s ethical standards contain the following:
Bab I: Pendahuluan Chapter I Introduction
1. Latar belakang 1. Background
2. Visi, Misi dan Nilai Perusahaan 2. Vision, Mission and Company Values
3. Tujuan CoC 3. CoC objectives
4. Manfaat 4. Benefits
5. Prinsip-prinsip GCG 5. GCG principles
6. Istilah-istilah yang digunakan 6. Terms used
Bab II: Etika Kerja & Bisnis Elnusa Chapter II: Elnusa’s Work & Business Ethics
1. Pedoman Perilaku 1. Code of Conduct
2. Perilaku Integritas 2. Integrity Behavior
3. Patuh Hukum 3. Compliance with the Laws
4. Anti Suap dan Korupsi 4. Anti-Bribery and Corruption
5. Anti Fraud 5. Anti-Fraud
6. Konflik Kepentingan 6. Conflict of Interest
7. Sponsor, Hadiah, Jamuan dan Hiburan 7. Sponsorship, Prizes, Receptions and Entertainment
8. Hubungan dengan Petugas Pemerintahan atau Lembaga 8. Relations with Government Officials or Government Institutions
Pemerintah
9. Perilaku Profesional Perwira Elnusa 9. Professional Behavior of Elnusa Officers
Bab III: Whistleblowing System Chapter III: Whistleblowing System
Bab IV: Petunjuk Pelaksanaan Chapter IV: Implementation Guidelines
1. Prinsip dasar pelaksanaan 1. Basic principles of implementation
2. Sosialisasi 2. Socialization
3. Pelaporan pelanggaran 3. Reporting violations
4. Sanksi atas pelanggaran 4. Sanctions for violations
BENTUK SOSIALISASI KODE ETIK FORMS OF SOCIALIZATION OF CODE OF ETHICS
Guna memberikan pemahaman kepada seluruh Insan Perseroan, In order to provide understanding to all Company personnel, the
Perseroan secara berkala melakukan sosialisasi standar etika ini Company regularly socializes these ethical standards to all levels of
kepada seluruh jajaran karyawan mulai dari jajaran Dewan Komisaris employees starting from the Board of Commissioners and the Board
dan Direksi, Manajemen, karyawan baik yang berada di kantor of Directors, Management, employees both at the head office and
pusat maupun yang berada di wilayah operasi. Sosialisasi materi those in operational areas. The socialization of CoC materials was
CoC dilanjutkan dengan melakukan penandatanganan pernyataan continued by signing a statement of compliance with the CoC &
kepatuhan atas CoC & komitmen integritas. integrity commitment.
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Corporate Governance
Perseroan juga menempatkan informasi mengenai Standar Etika The Company also post information regarding Ethical Standards at
melalui website Perseroan dan portal internal. Jika terdapat hal- the Company’s website and internal portal. If there are matters that
hal yang kurang lengkap, karyawan dapat sewaktu-waktu bertanya are incomplete, employees can at any time ask their respective direct
kepada atasan langsung masing-masing atau kepada Fungsi superiors or the Ethics and GCG Supervisory Compliance Function
Kepatuhan Pengawas Etika dan GCG sebagai penanggung jawab atas as the person responsible for the implementation of Corporate
implementasi Tata Kelola Perusahaan. Governance.
Penerapan standar etika merupakan salah satu bentuk penguatan The implementation of ethical standards is one form of strengthening
budaya Perusahaan yang bertujuan untuk membangun fondasi yang the Company’s culture which aims to build a strong foundation for the
kuat bagi kelanjutan eksistensi bisnis Perusahaan. Budaya Perusahaan continued existence of the Company’s business. Corporate Culture is
merupakan kombinasi yang terintegrasi dan selaras dengan Tata Nilai an integrated combination and in harmony with the AKHLAK Values
AKHLAK yang merupakan turunan dari niai-nilai utama atau core value which are derived from the main values or core values of State-Owned
Badan Usaha Milik Negara yang dijadikan sebagai budaya perusahaan. Enterprises set-forth as the corporate culture.
UPAYA PENEGAKAN KODE ETIK DAN EFFORTS IN ENFORCING THE CODE OF ETHICS
PENGADUAN PELANGGARAN AND COMPLAINTS OF VIOLATION
Perseroan melakukan penegakan terhadap Pedoman Standar The Company enforces the Company’s Code of Conduct Standards,
Perilaku Perseroan yang dilakukan dengan melakukan pemantauan carried out by periodical monitoring the enforcement of the
secara berkala terhadap penegakan Pedoman Etika Perseroan Company’s Code of Ethics and providing facilities for complaints
dan menyediakan fasilitas bagi pengaduan terhadap pelanggaran regarding violations of the Code of Conduct Standards that apply
Pedoman Standar Perilaku yang berlaku di lingkungan Perseroan. within the Company. The mechanism for reporting violations of the
Mekanisme pelaporan pelanggaran Pedoman Standar Perilaku Code of Conduct Standards is carried out as stated in the provisions
dilakukan sebagaimana tercantum dalam ketentuan Sistem of the Reporting System Violations or Whistle Blowing System (WBS)
Pelaporan Pelanggaran atau Whistleblowing System (WBS) yang telah that the Company has developed.
dikembangkan Perseroan.
WBS merupakan sistem yang telah dikembangkan Perseroan dan WBS is a system developed by the Company and is used to receive,
digunakan untuk menerima, mengelola dan menindaklanjuti serta manage and follow up as well as contain reports on information
memuat pelaporan atas informasi yang disampaikan oleh pelapor submitted by whistleblowers regarding acts of violation that occur
mengenai tindakan pelanggaran yang terjadi di lingkungan Perseroan, within the Company, namely acts that violate the Company’s Code of
yaitu perbuatan melanggar Pedoman Standar Perilaku Perseroan yang Standards of Conduct committed by either employees or management
dilakukan baik oleh karyawan atau pimpinan yang dapat merugikan which can be detrimental to the Company and other stakeholders.
Perseroan maupun para pemangku kepentingan lainnya.
Bagi insan Perseroan yang terbukti melakukan pelanggaran terhadap Company personnel who are proven to have violated the applicable
Pedoman Standar Perilaku yang berlaku, akan diberikan sanksi sesuai Code of Conduct Standards will be given sanctions in accordance with
dengan kebijakan dan peraturan perundang-undangan yang berlaku. applicable policies and laws and regulations. The form of action is in
Bentuk penindakan berupa pemberian peringatan lisan maupun the form of providing verbal or written warnings to employees who
tertulis kepada karyawan yang melakukan pelanggaran. commit violations.
PERNYATAAN BAHWA KODE ETIK BERLAKU STATEMENT THAT THE CODE OF ETHICS APPLIES
BAGI ANGGOTA DIREKSI, ANGGOTA DEWAN TO MEMBERS OF THE BOARD OF DIRECTORS,
KOMISARIS, DAN KARYAWAN EMITEN ATAU MEMBERS OF THE BOARD OF COMMISSIONERS
PERUSAHAAN PUBLIK AND EMPLOYEES OF ISSUERS OR PUBLIC
COMPANIES
Kode Etik Perseroan merupakan Standar Etika dilingkungan Perseroan The Company’s Code of Ethics is an Ethical Standard within the
yang wajib dipatuhi dan dilaksanakan oleh: Company that must be adhered to and implemented by the following:
1. Insan Elnusa, di semua level termasuk Dewan komisaris, Direksi 1. Elnusa personnel, at all levels including the Board of
dan Organ penunjang Dewan Komisaris. Commissioners, the Board of Directors and supporting organs of
the Board of Commissioners.
2. Pihak Eksternal yang bertindak untuk dan atas nama Elnusa. 2. External parties working for and on behalf of Elnusa.
3. Seluruh entitas Anak Perusahaan. 3. All Subsidiary entities.
4. Mitra Kerja yang bekerja sama dengan Elnusa, seperti konsultan, 4. Work Partners who collaborate with Elnusa, such as consultants,
media partner, lawyer, serta rekanan kerja lainnya. media partners, lawyers and other work partners.
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SANKSI ATAS PELANGGARAN SANCTIONS FOR VIOLATIONS
Perseroan tidak akan mentolerir hal-hal terkait dengan integritas. The Company will not tolerate matters related to integrity. For this
Itu sebabnya beberapa aspek kritikal yang dipandang perlu diatur reason, several critical aspects that are deemed necessary to be
dalam standar etika Perusahaan sebagai pedoman perilaku dalam regulated in the Company’s ethical standards as guidelines for
berhubungan dengan stakeholders, baik internal maupun eksternal behavior in dealing with stakeholders, both internal and external,
antara lain mencakup: which includes:
a. Sikap kerja profesional baik sebagai pimpinan maupun bawahan a. Professional work attitude both as a leader and subordinate
b. Selalu melakukan tes etika jika berhadapan dengan situasi dilema b. Always carry out ethical tests when faced with dilemma situation
c. Berani mengungkapkan masalah c. Have courage to express problems
d. Menghindari diskriminasi d. Avoid discrimination
e. Kesempatan karier yang sama e. Equal career opportunities
f. Bebas narkotika dan obat-obatan terlarang f. Free from narcotics and illegal drugs
g. Saling menghargai satu sama lain g. Respect each other
h. Batasan dalam aktivitas politik h. Limitations on political activity
i. Menjaga rahasia Perusahaan i. Maintain company secrets
j. Menjaga citra Perusahaan j. Maintain the Company’s image
k. Pengambilan keputusan berdasarkan atas kepentingan k. Decision making is based on the Company’s interests
Perusahaan
JUMLAH PELANGGARAN KODE ETIK NUMBER OF CODE OF ETHICS VIOLATIONS
Sebagai realisasi penegakan Pedoman Standar Perilaku Perseroan, As a realization of the enforcement of the Company’s Code of
berikut rincian sanksi yang dikenakan terkait penegakan Kode Etik Conduct Standards, the following are details of the sanctions imposed
selama tahun 2023: regarding the enforcement of the the Code of Ethics during 2023:
Jumlah Pelanggaran
Kategori Pelanggaran Jenis Sanksi Category of Violation Type of Sanction
Numbers of Violations
Tidak disiplin presensi Surat Teguran 2 Letter of Reprimand Undisciplined
attendence
Tidak kooperatif Surat Peringatan 1 0 1st Warning Letter Uncooperative
Kelalaian Surat Peringatan 1 8 1st Warning Letter Negligence
Kelalaian Surat Peringatan 2 0 2nd Warning Letter Negligence
Diduga ethics Skorsing 1 Suspension Suspected Ethics
Kelalaian Surat Peringatan 1 & Terakhir 2 1st & Last Warning Letter Negligence
Diduga ethics Surat Peringatan 1 & Terakhir 0 1st & Last Warning Letter Suspected Ethics
Kelalaian PHK 0 Layoff Negligence
Ethics PHK 4 Layoff Ethics
Sebagai bagian dari transparansi yang dilakukan Perseroan, berikut As part of the transparency carried out by the Company, below is
disampaikan jumlah penyimpangan internal yang terjadi dan upaya the number of internal irregularities that occurred and efforts to
penyelesaiannya. resolve them.
Jumlah Kasus yang Dilakukan oleh
Number of Cases Being Handled by
Penyimpangan Internal dalam 1 Tahun
Manajemen Pegawai Tetap Pegawai Tidak Tetap
Internal Deviations in 1 Year
Management Permanent Employees Temporary Employees
2023 2022 2023 2022 2023 2022
Telah Diselesaikan 7 2 12 111 3 17
Resolved
Dalam proses penyelesaian internal 4 4 4 10 0
In the process of internal resolution
Belum diupayakan Penyelesaiannya 0 0 0
Not yet resolved
Telah ditindaklanjuti melalui proses hukum 0 0 0
Taken up through legal processing
Jumlah Penyimpangan 11 6 16 121 3 17
Numbers of Deviation
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KAJIAN DAN EVALUASI MANAJEMEN MANAGEMENT REVIEW AND EVALUATION
Manajemen secara konsisten melakukan kajian dalam rangka The Management consistently conducts studies in order to evaluate
mengevaluasi kinerja Perseroan, termasuk keterkaitan antara visi, the Company’s performance, including the connection between the
misi dan budaya perusahaan serta kode etik dengan rencana jangka company’s vision, mission and culture as well as the code of ethics
panjang dan profil risiko yang dihadapi Perseroan. Penerapan with the long-term plans and risk profile faced by the Company.
Pedoman Standar Perilaku juga menjadi kajian manajemen untuk The implementation of the Code of Conduct Standards is also a
menjadi salah satu perangkat evaluasi keorganisasian. management study to become an organizational evaluation tool.
Sistem Manajemen Anti Penyuapan
Anti-Bribery Management System
Ketersediaan manajemen anti penyuapan merupakan wujud dari The availability of anti-bribery management is a manifestation of the
komitmen Perseroan untuk mengimplementasikan GCG secara Company’s commitment to implementing GCG comprehensively.
komprehensif. Selain itu, sebagai penegasan bahwa Perseroan Aside from that, as confirmation that the Company has a zero
bersikap zero tolerance terhadap fraud dan tindakan penyuapan, baik tolerance attitude towards fraud and acts of bribery, from the Board
oleh Direksi, Dewan Komisaris, pegawai maupun pihak eksternal. of Directors, the Board of Commissioners, employees as well as the
external parties.
Perseroan telah memiliki Sistem Manajemen Anti Penyuapan (SMAP) The Company has an Anti-Bribery Management System (SMAP) to
untuk melengkapi kebijakan yang terkait dengan pencegahan complement policies related to preventing bribery, which is guided
penyuapan, yang berpedoman pada standar internasional yaitu SNI by international standards, namely SNI ISO 37001:2016 and is
ISO 37001:2016 dan dimaksudkan untuk membantu Perusahaan intended to help the Company implement an effective ABMS. The
menerapkan SMAP yang efektif. Perusahaan telah menetapkan company has established policies, created documents, socialized
kebijakan, membuat dokumen, melakukan sosialisasi, menerapkan, them, implemented, documented, maintained and perfected
mendokumentasikan, memelihara, dan menyempurnakannya secara them continuously in line with the standard requirements in
berkesinambungan sejalan dengan persyaratan standar dalam SNI ISO 37001:2016.
SNI ISO 37001:2016.
DASAR PENERAPAN SMAP BASIS OF SMAP IMPLEMENTATION
Implementasi dan penerapan SMAP Perseroan dilaksanakan The implementation and application of the Company’s SMAP is
berdasarkan: carried out based on the following:
1. Instruksi Presiden No. 10 Tahun 2016 tentang Aksi Pencegahan 1. Presidential Instruction No. 10 of Year 2016 regarding Actions to
dan Pemberantasan Korupsi. Prevent and Eradicate Corruption.
2. Surat Menteri BUMN No. S-35/MBU/01/2020 tanggal 10 Januari 2. Letter from the Minister of BUMN No. S-35/MBU/01/2020 dated
2020 perihal Implementasi Sistem Manajemen Anti Suap di 10 January 2020 regarding the Implementation of the Anti-Bribery
BUMN sebagai Pelaksanaan Peraturan Presiden No. 54 tahun Management System in BUMN as Implementation of Presidential
2018 tentang Strategi Nasional Pencegahan Korupsi. Regulation No. 54 of year 2018 concerning the National Strategy
for Preventing Corruption.
3. Surat KBUMN No. S-17/S.MBU/02/2020 tanggal 17 Februari 2020 3. KBUMN Letter No. S-17/S.MBU/02/2020 dated 17 February 2020
perihal Sertifikasi ISO 37001 Sistem Manajemen Anti Penyuapan regarding ISO 37001 Certification for Anti-Bribery Management
di BUMN. Systems in BUMN.
Penerapan SMAP di Perseroan yang tertuang dalam Management The implementation of SMAP in the Company as stated in the
Policy Standar Sistem Manajemen Anti Penyuapan ini memuat Management Policy Standard for the Anti-Bribery Management
langkah-langkah yang diperlukan untuk mengelola anti penyuapan System contains the steps necessary to manage anti-bribery in the
di Perseroan dan dirancang untuk menerapkan pengendalian yang Company and is designed to implement appropriate controls in
tepat dalam mendeteksi, mengidentifikasi dan mengurangi potensi detecting, identifying and reducing the potential for bribery from the
penyuapan sejak awal, mengembangkan dan menumbuhkan budaya beginning, developing and fostering anti-bribery culture for all memrs
anti-penyuapan bagi seluruh Direksi, Dewan Komisaris, karyawan of the Board of Directors, the Board of Commissioners, employees and
maupun pihak eksternal terkait serta meningkatkan kepatuhan related external parties and increasing compliance with applicable
terhadap hukum dan peraturan yang berlaku. Kebijakan/Management laws and regulations. Standard Anti-Bribery Management System
Policy Standar Sistem Manajemen Anti Penyuapan telah dilaksanakan Policy/Management Policy has been implemented effectively in the
secara efektif di Perseroan. Company.
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Tata Kelola Perusahaan
Corporate Governance
SERTIFIKASI SMAP SMAP CERTIFICATION
Untuk mendukung SMAP yang telah diimplementasikan di Perusahaan, To support SMAP which has been implemented in the Company, the
maka Perseroan juga telah mewujudkan komitmen penerapan praktik Company also realized its commitment to implementing best practices
terbaik atas SMAP tersebut dengan diperolehnya Sertifikasi SMAP for the SMAP by obtaining ISO 37001:2016 SMAP Certification in
ISO 37001:2016 pada Agustus 2020. August 2020.
PENERAPAN BERKELANJUTAN IMPLEMENTTION OF SUSTAINABILITY
Perseroan senantiasa akan mengidentifikasi dan mengevaluasi The Company constantly identifies and evaluates the suitability,
kesesuaian, kecukupan dan keefektifan penerapan SMAP, adequacy and effectiveness of SMAP implementation, determine
menentukan peluang untuk tindakan perbaikan dan penerapan opportunities for corrective action and implementation to meet
untuk memenuhi persyaratan yang berlaku. Perseroan senantiasa applicable requirements. The Company always strives to increase the
berupaya meningkatkan kesadaran Perwira Elnusa agar turut serta awareness of Elnusa’s Officers so that they participate in preventing
dalam mencegah dan menghindari praktik penyuapan sebagai and avoiding the practice of bribery as a culture in the Company,
budaya di Perseroan, antara lain dengan rutin melakukan sosialisasi including by routinely conducting regular socialization regarding
larangan penerimaan atau pemberian gratifikasi dan anti suap secara the prohibition on receiving or giving gratuities and anti-bribery to
berkala kepada pegawai, e-mail, kampanye di media sosial, broadcast employees, e-mails, campaigns on social media, broadcasts Whatsapp
Whatsapp serta imbauan Direktur Utama kepada pegawai serta and President Director’s appeal to employees and stakeholders.
stakeholders.
PENGENDALIAN GRATIFIKASI GRATUITY CONTROL
Perseroan juga telah memiliki Pedoman Pengelolaan Gratifikasi di The Company also retains the Guidelines for Gratuity Management
Lingkungan Perseroan dan Entitas Anak, sebagaimana diatur dalam for in the environment of the Company and Subsidiaries, as regulated
Pedoman Penerimaan dan Pemberian Hadiah/Hiburan. Di tahun in the Guideline for Receiving and Giving Gifts/Entertainment. In
2023, Perseroan secara reguler melakukan sosialisasi Kebijakan Anti 2023, the Company has regularly socialize the Anti-Gratuity Policy to
Gratifikasi kepada insan Perseroan maupun mitra kerja Perseroan. Company personnel and the Company’s work partners.
Kebijakan Antikorupsi
Anti-Corruption Policy
Dewan Komisaris, Direksi, serta seluruh pegawai senantiasa The Board of Commissioners, the Board of Directors and all employees
menjunjung tinggi persaingan yang fair, nilai sportifitas dan always honour fair competition, the values of sportsmanship and
profesionalisme, serta prinsip-prinsip GCG. Perseroan juga professionalism, as well as GCG principles. The Company is also
berkomitmen untuk menciptakan iklim usaha yang sehat, committed to creating a healthy business climate, avoiding actions,
menghindari tindakan, perilaku ataupun perbuatan-perbuatan behavior or actions that could give rise to conflicts of interest,
yang dapat menimbulkan konflik kepentingan, Korupsi, Kolusi dan Corruption, Collusion and Nepotism (KKN) and always prioritizing the
Nepotisme (KKN) serta selalu mengutamakan kepentingan Perseroan interests of the Company above personal, family, or group interests.
di atas kepentingan pribadi, keluarga, kelompok ataupun golongan. The Company also always pays attention to anti-corruption policies as
Perseroan juga senantiasa memperhatikan kebijakan tentang anti written in Law No. 20 of Year 2001 concerning Amendments to Law
korupsi seperti yang tertulis dalam Undang-Undang No. 20 Tahun No. 31 of 1999 concerning Eradication of Corruption Crimes.
2001 tentang Perubahan atas Undang-Undang No. 31 Tahun 1999
tentang Pemberantasan Tindak Pidana Korupsi.
PROSEDUR ANTI KORUPSI ANTI-CORRUPTION PROCEDURES
Perseroan memiliki prosedur Anti Suap dan Korupsi yang disusun The Company has Anti-Bribery and Corruption procedures prepared
sejak 2018 dengan tujuan, antara lain: since 2018 with the aim, among others, to the following:
1. Menetapkan tanggung jawab untuk seluruh Insan Elnusa dan 1. Establish responsibilities for all Elnusa personnel and external
pihak eksternal yang bertindak untuk dan atas nama Elnusa parties acting for and on behalf of Elnusa in complying with and
dalam mematuhi dan mendukung sikap anti terhadap penyuapan supporting an anti-bribery and corruption stance.
dan korupsi.
2. Meningkatkan perilaku yang baik sesuai dengan standar etika 2. Promote good behavior in accordance with ethical standards that
yang berlaku bagi seluruh pekerja. apply to all workers.
3. Mengimplementasikan perwujudan nilai-nilai serta budaya 3. Implement the realization of the Company’s values and culture
Perusahaan yang selaras dengan Visi Misi Perusahaan. which are in line with the Company’s Vision and Mission.
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SOSIALISASI DAN INTERNALISASI SOCIALIZATION AND INTERNALIZATION
Guna memberikan pemahaman kepada seluruh Insan Perseroan, In order to provide understanding to all Company Personnel, the
Perseroan secara berkala melakukan sosialisasi terkait kebijakan anti Company periodically carries out socialization regarding this anti-
korupsi ini kepada seluruh jajaran karyawan mulai dari jajaran Dewan corruption policy to all levels of employees starting from the Board of
Komisaris dan Direksi, Manajemen, karyawan baik yang berada di Commissioners and the Board of Directors, Management, employees
kantor pusat maupun yang berada di wilayah operasi. Sosialisasi both at the head office and in operational areas. The socialization of
kebijakan ini melekat pada sosialisasi dan internalisasi terkait dengan this policy is attached to the socialization and internalization related
kode etik yang dilanjutkan dengan melakukan penandatanganan to the code of ethics which is followed by signing the statement of
pernyataan kepatuhan atas Kode Etik & komitmen integritas. compliance with the Code of Ethics & commitment to integrity.
Perseroan juga menempatkan informasi mengenai kebijakan anti The Company also posts information regarding anti-corruption
korupsi melalui website Perseroan dan portal internal. Jika terdapat policies through the Company’s website and internal portal. If
hal-hal yang kurang lengkap, karyawan dapat sewaktu-waktu there are matters that are incomplete, employees may at any
bertanya kepada atasan langsung masing-masing atau kepada Fungsi time ask their respective direct superiors or the Ethics and GCG
Kepatuhan Pengawas Etika dan GCG sebagai penanggung jawab atas Supervisory Compliance Function as the person responsible for the
implementasi Tata Kelola Perusahaan. implementation of Corporate Governance.
Penerapan antikorupsi merupakan salah satu bentuk penguatan Implementing anti-corruption is a form of strengthening corporate
budaya Perusahaan yang bertujuan untuk membangun fondasi yang culture which aims to build a strong foundation for the continued
kuat bagi kelanjutan eksistensi bisnis Perusahaan. Budaya Perusahaan existence of the company’s business. Corporate Culture is an
merupakan kombinasi yang terintegrasi dan selaras dengan Tata Nilai integrated combination and in harmony with AKHLAK Values which
AKHLAK yang merupakan turunan dari niai-nilai utama atau core value are derived from the main values or core values of State-Owned
Badan Usaha Milik Negara yang dijadikan sebagai budaya perusahaan. Enterprises which are used as corporate culture.
Pengelolaan Benturan Kepentingan
Management of Conflict of Interest
Benturan kepentingan adalah terjadinya konflik antara kepentingan Conflict of interest is a conflict between the economic interests of
ekonomis Perseroan dengan kepentingan ekonomis pribadi, pemilik, the Company and the economic interests of individuals, owners,
anggota Dewan Komisaris, anggota Direksi, Pejabat Eksekutif, members of the Board of Commissioners, members of the Board of
Pegawai dan/atau pihak terafiliasi dengan Perseroan. Pencegahan Directors, Executive Officers, Employees and/or parties affiliated with
dan mekanisme terkait dengan benturan kepentingan diatur dalam: the Company. Prevention and mechanisms related to conflicts of
Anggaran Dasar, Board Manual, GCG Code, CoC serta pedoman interest are regulated in: Articles of Association, Board Manual, GCG
khusus mengenai konflik kepentingan. Code, CoC as well as special guidelines regarding conflicts of interest.
Prinsip dasar dari benturan kepentingan adalah seluruh Insan Elnusa The basic principle of conflict of interest is that all Elnusa personnel
yang karena jabatannya, apabila menemui potensi atau kondisi/situasi who, due to their position, encounter potential or conditions/
konflik kepentingan dilarang meneruskan kegiatan/melaksanakan situations of conflict of interest are prohibited to continue the
kewajiban terkait jabatannya tersebut. activities/carrying out obligations related to their position.
Implementasi atas pelaksanaan ketentuan terkait dengan benturan Implementation of the provisions related to conflicts of interest is as
kepentingan adalah sebagai berikut: follows:
1. Mencantumkan ketentuan terkait konflik kepentingan sebagai 1. State the provisions regarding conflicts of interest as part of the
bagian dari Code of Conduct Perusahaan. Company’s Code of Conduct.
2. Menyampaikan informasi terkait ketentuan ini dalam sosialisasi 2. Convey information related to this provision in socialization to all
kepada seluruh pekerja maupun pihak ketiga secara reguler. workers and third parties on a regular basis.
3. Anggota Dewan Komisaris dan Direksi wajib menyampaikan 3. Members of the Board of Commissioners and Directors are
daftar khusus dan daftar hubungan afiliasi untuk dipublikasikan required to submit a special list and list of affiliated relationships
dalam laporan tahunan dan website Perseroan. to be published in the annual report and on the Company’s
website.
4. Jika terjadi kondisi Konflik Kepentingan, yang tidak terdapat/tidak 4. If a Conflict of Interest condition occurs, which does not exist/
diatur dalam ketentuan ini maka Insan Elnusa wajib membuat is not regulated in this provision, Elnusa Personnel are obliged
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Surat Pernyataan Konflik Kepentingan terhadap kondisi tersebut to make a Conflict of Interest Statement regarding the condition
disertai dengan disertai penjelasan yang disampaikan kepada accompanied by an explanation which is submitted to the direct
atasan langsung atau pimpinan tertinggi setempat dan pihak superior or highest local leadership and third parties if necessary.
ketiga apabila diperlukan.
Apabila terjadi situasi konflik kepentingan, maka Insan Elnusa wajib If a conflict of interest situation occurs, Elnusa personnel are required
melaporkan hal tersebut melalui: to report this through the following:
1. Atasan Langsung Pelaporan melalui atasan langsung dilakukan 1. Direct Supervisor Reporting via direct superiors is carried out if
apabila pelapor adalah Insan Elnusa yang terlibat atau memiliki the reporter is an Elnusa employee involved or has the potential
potensi untuk terlibat secara langsung dalam situasi konflik to be directly involved in a conflict of interest situation. Reporting
kepentingan. Pelaporan dilaksanakan dengan menyampaikan is carried out by submitting a Conflict of Interest Statement.
Surat Pernyataan Konflik Kepentingan.
2. Sistem Pelaporan Pelanggaran (Whistleblowing System) Pelaporan 2. Violation Reporting System (Whistleblowing System) is Reporting
melalui Sistem Pelaporan Pelanggaran (Whistleblowing System) through the Violation Reporting System (Whistleblowing System)
dilakukan apabila pelapor adalah Insan Elnusa atau pihak-pihak carried out if the reporter is Elnusa Personnel or other parties
lainnya (pelanggan, mitra kerja, dan masyarakat) yang tidak (customers, work partners, and the community) who do not have
memiliki keterlibatan secara langsung, namun mengetahui direct involvement, but are aware of the existence or potential
adanya atau potensi adanya konflik kepentingan di Perusahaan. existence of conflict of interest in the Company. Reporting
Pelaporan melalui Sistem Pelaporan Pelanggaran (Whistleblowing through the Whistleblowing System is carried out in accordance
System) dilaksanakan sesuai dengan mekanisme dan syarat-syarat with the mechanism and conditions stated in the Whistleblowing
yang tercantum di dalam pedoman Sistem Pelaporan Pelanggaran System guidelines.
(Whistleblowing System).
Setiap Insan Elnusa yang terbukti melakukan tindakan Konflik Every Elnusa Personnel who is proven to have committed an act
Kepentingan akan ditindaklanjuti berdasarkan peraturan dan of Conflict of Interest will be followed-up based on the rules and
ketentuan yang berlaku di Perusahaan. Pada 2023, tidak terjadi regulations applicable to the Company. In 2023, there were no
peristiwa terkait benturan kepentingan yang dilakukan oleh Dewan incidents related to conflicts of interest carried out by the Company’s
Komisaris dan Direksi Perseroan. Board of Commissioners and Directors.
Kompensasi Jangka Panjang
Long-term Compensation
Management Stock Option Program (MSOP) dan Employee Stock The Management Stock Option Program (MSOP) and Employee
Option Program (ESOP) adalah program untuk memberikan apresiasi Stock Option Program (ESOP) are programs to provide appreciation
terhadap kinerja dan loyalitas manajemen dan karyawan. Persyaratan for the performance and loyalty of the management and employees.
karyawan dan/atau manajemen yang terpilih untuk ikut program Requirements for employees and/or management selected to
MSOP/ESOP ini ditentukan dengan mempertimbangkan status participate in the MSOP/ESOP program are determined by considering
kepegawaian, posisi/level, dan kinerja karyawan di perusahaan. employment status, position/level, and employee performance in the
company.
Penyelenggaran program kepemilikan saham oleh karyawan dan/atau The implementation of this share ownership program by employees
manajemen ini dilaksanakan pada tahun buku 2008 pada saat Elnusa and/or management was carried out in the 2008 financial year
melakukan penerbitan saham perdana. Program kepemilikan saham when Elnusa issued its initial shares. The employee share ownership
oleh karyawan belum diadakan lagi hingga sekarang. program has not been implemented again until now.
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Kebijakan Kepemilikan Saham dan Transaksi oleh
Orang Dalam (Insider Trading)
Share Ownership and Insider Trading Policy
Sebagai bagian dari pelaksanaan GCG yang baik, Elnusa juga As part of implementing GCG, Elnusa also implements an information
menerapkan kebijakan keterbukaan informasi mengenai kepemilikan disclosure policy regarding share ownership by the Board of
saham oleh Dewan Komisaris maupun Direksi. Kebijakan tersebut Commissioners and the Board of Directors. This policy regulates,
mengatur antara lain tata cara kepemilikan, transaksi hingga informasi among others, ownership procedures, transactions and information
yang harus disampaikan terkait kepemilikan saham secara terbuka. that must be submitted openly regarding share ownership.
Berikut ini adalah Prinsip Dasar Kepemilikan Saham yang diterapkan The following are the Basic Principles of Share Ownership applied at
di Elnusa: Elnusa:
1. Anggota Dewan Komisaris, Direksi dan seluruh karyawan 1. Members of the Board of Commissioners, Directors and all
Perseroan diperbolehkan untuk memiliki saham Perusahaan employees of the Company are permitted to own shares in the
maupun perusahaan lainnya; Company or other companies;
2. Kepemilikan saham tersebut dapat melalui mekanisme transaksi 2. Ownership of these shares can be administered through a
jual beli saham Perusahaan melalui pasar bursa maupun jual beli transaction mechanism for buying and selling Company shares
langsung antar pihak. Kepemilikan juga dapat melalui program through the stock exchange market or direct buying and selling
ESOP/MSOP yang diberikan oleh Perusahaan. between parties. Ownership can also be done through the ESOP/
MSOP program provided by the Company.
3. Anggota Dewan Komisaris dan Direksi yang memiliki saham 3. Members of the Board of Commissioners and the Board of
Perusahaan Terbuka wajib menyampaikannya kepada OJK dalam Directors who own Public Company shares are required to submit
waktu 10 (sepuluh) hari setelah terjadinya kepemilikan dan/atau to the OJK within 10 (ten) days after the ownership and/or change
perubahan kepemilikan. in ownership occurs.
4. Anggota Dewan Komisaris dan Direksi juga wajib menyampaikan 4. Members of the Board of Commissioners and Directors are also
kepada Perseroan mengenai kepemilikan dan setiap perubahan required to inform the Company regarding their ownership and
kepemilikannya atas saham Perusahaan Terbuka. any changes in ownership of Public Company shares.
5. Penyampaian informasi kepada Perseroan tersebut wajib 5. Submission of information to the Company must be carried out
dilakukan paling lambat 3 (tiga) hari kerja setelah terjadinya no later than 3 (three) working days after ownership or change in
kepemilikan atau perubahan kepemilikan atas saham Perusahaan ownership of Public Company shares occurs.
Terbuka.
PRINSIP DASAR TRANSAKSI OLEH ORANG BASIC PRINCIPLES FOR INSIDER TRANSACTIONS
DALAM
1. Perseroan melarang transaksi efek oleh “Orang Dalam” yang 1. The Company prohibits securities transactions by an “Insider”
memiliki Informasi “Orang Dalam” sebagai berikut: who has the following “Inside” Information:
a. Mempengaruhi pihak lain untuk melakukan pembelian atau a. Influencing other parties to buy or sell the Securities as
penjualan atas efek dimaksud, atau mentioned, or
b. Memberi Informasi orang dalam kepada pihak mana pun b. Providing insider information to any party who is reasonably
yang patut diduga dapat menggunakan Informasi dimaksud suspected of being able to use the information mentioned to
untuk melakukan pembelian atau penjualan atas efek. buy or sell stock.
c. Seluruh karyawan yang memiliki Informasi perdagangan c. All employees who have insider trading information are
orang dalam dilarang melakukan kegiatan perdagangan prohibited from carrying out trading activities (buying or
(membeli atau menjual) atas efek. selling) on securities.
d. Seluruh karyawan atau covered person dilarang menghubungi d. All employees or covered persons are prohibited from
investor atau pemegang saham untuk mendapatkan contacting investors or shareholders to obtain information
informasi yang bertujuan untuk kepentingan perdagangan for personal trading purposes.
secara pribadi.
E. Seluruh karyawan atau covered person dapat melakukan e. All Employees or Covered Persons may carry out securities
transaksi efek setiap waktu apabila orang tersebut transactions at any time if the person does not have inside
tidak mempunyai informasi orang dalam pada saat information at the time of trading.
perdagangannya.
f. Sehubungan dengan kegiatan transaksi tersebut, covered f. In connection with these transaction activities, Covered
person tidak diperbolehkan melakukan kegiatan transaksi Persons are not permitted to carry out transaction activities
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Corporate Governance
atas efek Perseroan selama periode black out. Kebijakan ini on the Company’s securities during the black out period. This
juga berlaku untuk mekanisme ESOP/MSOP. policy also applies to ESOP/MSOP mechanisms.
g. Periode black out diartikan sebagai berikut: g. The Black Out period is defined as follows:
i. 10 (sepuluh) hari kerja sebelum Perseroan menyampaikan i. 10 (ten) working days before the Company submits
keterbukaan atas laporan keuangan Perseroan selama disclosure regarding the Company’s financial reports for
tiga kuarter pertama atau satu bulan sebelum Perseroan the first three quarters or one month before the Company
menyampaikan keterbukaan mengenai hasil kinerja submits disclosure regarding annual performance results
tahunan dan berakhir dua hari kerja setelah keterbukaan and ends two working days after the disclosure is
tersebut disampaikan. submitted.
ii. Periode lainnya sebagaimana ditentukan oleh Direksi ii. Other periods as determined by the Board of Directors at
sewaktu-waktu sehubungan dengan penyampaian any time in connection with the delivery of information
keterbukaan informasi mengenai rencana tindakan aksi disclosure regarding corporate action plans carried out
korporasi yang dilakukan Perseroan. by the Company.
h. Bagi suami atau istri dari karyawan atau covered person h. For husbands or wives of employees or covered persons
yang akan melakukan perdagangan atas efek Perseroan who wish to trade Company securities or other financial
atau transaksi keuangan lainnya dengan cara yang tidak transactions in a manner that is not regulated in this policy,
diatur dalam kebijakan ini, maka agar menghubungi fungsi please contact the Corporate Secretary function to obtain
Corporate Secretary untuk memperoleh arahan. direction.
i. Kegiatan perdagangan karyawan atau covered person i. Employee or Covered Person trading activities are expected
diharapkan tidak mengganggu tanggung jawab pekerjaannya. not to interfere with their work responsibilities
Sistem Pelaporan Pelanggaran
Violation Reporting System
Sebagai upaya untuk mendukung penerapan tata kelola perusahaan As a way to support the implementation of good corporate governance,
yang baik, Perseroan mengimplementasikan Sistem Pelaporan the Company implements a Whistleblowing System (WBS). This is
Pelanggaran atau Whistleblowing System (WBS). Hal ini dilakukan done in order to prevent fraud by reporting incidents of violating
dalam rangka mencegah terjadinya tindak kecurangan dengan behavior and encouraging a culture of honesty and openness.
melaporkan kejadian perilaku pelanggaran serta mendorong budaya
kejujuran dan keterbukaan.
Penerapan WBS bermanfaat untuk pengembangan sistem pelaporan The implementation of WBS is useful to develop a well-managed
pelanggaran yang terkelola dengan baik, yang dapat menjadi fondasi violation reporting system, which can become the foundation for the
bagi Perseroan untuk merancang evaluasi dan tindak lanjut yang Company to design the necessary evaluation and follow-up. WBS is
diperlukan. WBS juga menjadi bagian dari mekanisme deteksi dini also part of an early detection mechanism (early warning system) for
(early warning system) atas kemungkinan terjadinya masalah akibat possible problems resulting from a violation. For whistleblowers, WBS
sebuah pelanggaran. Bagi pelapor, WBS memberikan jaminan guarantees protection and confidentiality of identity.
perlindungan dan kerahasiaan identitas.
PENETAPAN PEDOMAN SISTEM PELAPORAN THE USE OF ELNUSA VIOLATION REPORTING
PELANGGARAN ELNUSA SYSTEM GUIDELINES
Sistem pelaporan pelanggaran/Whistleblowing System (WBS) The Company’s violation reporting system/Whistleblowing System
Perseroan adalah sistem yang mengelola pengaduan atas pelanggaran (WBS) is a system that manages complaints regarding violations and/
dan atau penyimpangan kode etik, hukum, standar prosedur, or deviations from the code of ethics, laws, standard procedures,
kebijakan manajemen serta aturan lainnya yang dipandang perlu. management policies and other rules deemed necessary. The
Perseroan menilai pelanggaran-pelanggaran dapat merugikan dan/ Company assesses that violations can harm and/or endanger the
atau membahayakan Perseroan seperti kerugian finansial, lingkungan, Company such as in financial losses, the environment, working
kondisi kerja, reputasi organisasi, pemangku kepentingan dan lainnya. conditions, reputation of the organization, stakeholders and others.
Informasi yang diperoleh dari WBS akan ditindaklanjuti baik dengan Information obtained from the WBS will be followed up with the
pengenaan sanksi yang tegas dan konsisten agar dapat menimbulkan imposition of firm and consistent sanctions so that it can have a
efek jera bagi pelaku pelanggaran maupun bagi mereka yang berniat deterrent effect on perpetrators of violations and for those who intend
melakukan hal sama dan dapat menjadi masukan untuk perbaikan to do the same and can become input for system improvements for
sistem bagi Perseroan ke depan. the Company in the future.
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MEKANISME PENYAMPAIAN PELAPORAN MECHANISM OF REPORT SUBMISSION
Perseroan telah menyediakan berbagai media untuk mengakomodir The Company has provided various media to accommodate
para pemangku kepentingan dalam menyampaikan laporannya stakeholders in submitting their reports if violations are suspected to
jika diduga telah terjadi pelanggaran yang dilakukan oleh karyawan have occurred by Company employees with the following mechanism:
Perseroan dengan mekanisme sebagai berikut:
1. Website Perseroan: Whistleblower System Center 1. Company Website: Whistleblower System Center
(https://whistleblower.elnusa.co.id/) (https://whistleblower.elnusa.co.id/)
2. Telepon: 021.78830850 ext 1623 2. Telephone: 021.78830850 ext 1623
3. Menyampaikan surat resmi kepada: 3. Send an official letter to:
PT Elnusa Tbk up. Tim WBS PT Elnusa Tbk up. WBS Team
Graha Elnusa Lantai 16, Jl. TB Simatupang Kav. 1B, Cilandak, Graha Elnusa 16th Floor, Jl. TB Simatupang Kav. 1B, Cilandak,
Jakarta Selatan South Jakarta
4. Website WBS Pertamina Group: 4. Pertamina Group WBS website:
(https://pertaminaclean.tipoffs.info/) (https://pertaminaclean.tipoffs.info/)
PENGELOLA PELAPORAN PELANGGARAN ADMINISTRATOR/MANAGER OF VIOLATION
REPORTING
Sistem pelaporan pelanggaran Perseroan dikelola oleh Tim WBS di The Company’s violation reporting system is managed by the WBS
bawah koordinasi dari Fungsi Kepatuhan Pengawas Etika dan GCG Team under the coordination of the Ethics and GCG Supervisory
(FUKAPEG) dengan mekanisme sebagai berikut: Compliance Function (FUKAPEG) with the following mechanism:
1. Tim WBS menerima laporan pelanggaran dan melakukan verifikasi 1. The WBS team receives violation reports and verifies the incoming
atas laporan yang masuk. reports.
2. Tim WBS akan menentukan apakah masih diperlukan informasi 2. The WBS team determines whether further additional information
atau bukti tambahan lebih lanjut. or evidence is needed.
3. Laporan yang telah diverifikasi selanjutnya diserahkan kepada 3. The verified report is then submitted to FUKAPEG.
FUKAPEG.
PENANGANAN PELAPORAN REPORT HANDLING
1. Tim FUKAPEG akan melakukan investigasi atas laporan pengaduan 1. The FUKAPEG Team carried out investigations regarding the
yang telah diverifikasi oleh Pengelola WBS dengan bekerja sama complaint reports verified by the WBS Manager in collaboration
dengan fungsi Audit Internal. with the Internal Audit function.
2. Jika pengaduan tidak terbukti benar, maka tidak dilakukan proses 2. If the complaint is not proven to be true, no further processing
lebih lanjut. will be carried out.
3. Apabila laporan atas pelanggaran valid dan telah terbukti, maka 3. If the report on the violation is valid and proven, the FUKAPEG
tim FUKAPEG akan memberikan laporan serta rekomendasi team will provide a report and recommendations to the
kepada pihak yang berwenang (manajemen terkait atasan authorized parties (management related to the Reported Party’s
Terlapor untuk melaksanakan tindakan koreksi). superiors to carry out corrective action).
PERLINDUNGAN BAGI PELAPOR PROTECTION FOR THE WHISTLEBLOWER
1. Pelapor dapat dilakukan secara anonim maupun dilengkapi 1. Reporting can be done anonymously or completed with the
dengan identitas pelapor dengan memberikan rekomendasi atau identity of the informant by providing recommendations or initial
bukti awal dugaan sementara praktik pelanggaran. evidence of alleged violations.
2. Pelapor dapat membatasi identifikasi mengenai identitas yang 2. The informant can limit its identification regarding the identity
bersangkutan dengan tetap menyertakan bukti yang berkaitan of the person concerned but still include evidence related to the
dengan dugaan sementara praktik pelanggaran. alleged violation practice.
3. Tidak ada hukuman yang dijatuhkan kepada pihak pelapor 3. No punishment will be imposed on the reporting party if the
jika pelanggaran tersebut terbukti benar terjadi. Apabila yang violation is proven to have occurred. If the person concerned
bersangkutan juga terlibat dalam pelanggaran, laporan yang is also involved in a violation, the report submitted can be
disampaikan dapat dipertimbangkan untuk mengurangi/ considered to reduce/eliminate the penalty.
meniadakan hukuman.
4. Kerahasiaan pelapor akan dijaga kecuali apabila pengungkapan 4. The confidentiality of the informant will be maintained unless
tersebut diperlukan dalam kaitan dengan penyelidikan yang the disclosure is necessary in connection with an investigation
dilakukan oleh pihak yang berwenang atau diperlukan untuk carried out by the authorized party or is necessary to maintain
mempertahankan posisi Perusahaan di depan hukum. the Company’s position before the law.
5. Mekanisme di atas tidak dimaksudkan untuk menyampaikan 5. The above mechanism is not intended to accomodate personal
keluhan pribadi. complaints.
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SANKSI ATAS PELANGGARAN SANCTIONS FOR VIOLATIONS
1. Sanksi terdiri dari dua jenis, yaitu sanksi moral dan sanksi 1. Sanctions consist of two types, which are moral sanctions and
administratif. administrative sanctions.
2. Bentuk sanksi moral meliputi: 2. Forms of moral sanctions include:
a. Diumumkan secara terbuka; a. Announced publically;
b. Meminta maaf secara terbatas dan/atau terbuka; b. Apologize in a limited and/or open manner;
c. Mengundurkan diri dari jabatannya. c. Resigned from his/her position.
3. Bentuk sanksi administratif adalah sebagaimana ditetapkan 3. The form of administrative sanctions is stipulated in the Human
dalam Kebijakan Human Capital Management dan Peraturan Capital Management Policy and applicable Company Regulations.
Perusahaan yang berlaku.
4. Jika terdapat indikasi pelanggaran pidana, akan diteruskan sesuai 4. If there are indications of a criminal violation, it will be processed
dengan ketentuan hukum yang berlaku. in accordance with applicable legal provisions.
PELAPORAN PELANGGARAN TAHUN 2023 DAN VIOLATION REPORTING IN 2023 AND
TINDAK LANJUT FOLLOW-UPS
Sepanjang 2023, terdapat 16 pengaduan pelanggaran yang masuk In 2023, there were 16 complaints of violations filed or received
atau diterima Perseroan melalui kanal WBS. 12 Laporan telah selesai by the Company via the WBS channel. 12 reports were handled
dilakukan proses pemeriksaan dan telah ditindaklanjuti sesuai dengan through inspection process and were followed-up in accordance
kebijakan dan peraturan Perusahaan, untuk laporan lainnya masih with Company policies and regulations, other report remains in the
dalam proses pemeriksaan lebih lanjut. process of further inspection.
SOSIALISASI SOCIALIZATION
Pada tahun 2023, Perusahaan telah melakukan sosialisasi kepada In 2023, the Company conducted socialization to stakeholders
pemangku kepentingan melalui portal internal, situs Perusahaan through the internal portal, the Company website and direct outreach
dan sosialisasi langsung kepada pegawai termasuk Anak Perusahaan to employees including Subsidiaries both at the Head Office and at
baik yang berada di kantor Pusat maupun yang berada di lapangan. sites. The aim of the socialization is to provide an understanding of the
Pelaksanaan sosialisasi bertujuan untuk memberikan pemahaman Company’s violation reporting system as well as guarantee protection
tentang sistem pelaporan pelanggaran Perseroan serta jaminan for whistleblowers and to increase the trust of the stakeholder and
perlindungan bagi pelapor pelanggaran serta menambah kepercayaan shareholder to the Company.
stakeholders dan shareholders kepada Perseroan.
Sosialisasi WBS dilakukan bersamaan dengan sosialisasi pemahaman WBS socialization is carried out simultaneously with the socialization
GCG, standar etika perusahaan, pengendalian gratifikasi, Laporan of understanding GCG, company ethical standards, gratuity control,
Harta Kekayaan Penyelenggara Negara (LHKPN), anti penyuapan State Administrators’ Wealth Report (LHKPN), anti-bribery according
sesuai pedoman pengendalian gratifikasi dan sistem manajemen anti to gratuity control guidelines and anti-bribery management systems.
penyuapan.
Akses Informasi dan Data Perusahaan
Accessing Company’s Information and Data
Elnusa secara berkala melakukan pembaruan informasi dan Elnusa regularly updates its information and provides easy access to
memberikan akses kemudahan terhadap informasi mengenai aktivitas information regarding company activities and performance for the
dan kinerja perusahaan kepada stakeholder agar mengetahui kondisi stakeholders so that they know the company’s condition clearly and
perusahaan secara jelas dan terbuka. Perseroan memiliki berbagai openly. The Company has various tools that function as channels for
sarana yang berfungsi sebagai saluran pengungkapan informasi, di disclosing information, including the following:
antaranya:
1. Pengambilan keputusan tertinggi Perusahaan 1. The Company’s highest decision-making
2. Website: Elnusa melalui tautan www.elnusa.co.id melakukan 2. Website: Elnusa via the link www.elnusa.co.id publishes
publikasi informasi dalam website yang mengacu pada POJK information on the website which refers to POJK No. 8/
No. 8/POJK.04/2015 POJK.04/2015
3. E-mail: Elnusa memiliki e-mail resmi perusahaan yaitu 3. E-mail: Elnusa has an official company email, namely
corporate@elnusa.co.id corporate@elnusa.co.id
372 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
4. Media Sosial: Elnusa memiliki akun resmi yang dikelola guna 4. Social Media: Elnusa has an official account which is managed to
menyampaikan keterbukaan informasi terkait dengan perusahaan convey disclosure of information related to the company through
melalui beberapa sosial media yang dikelola di antaranya: several managed social media including:
LinkedIn: Elnusa LinkedIn: Elnusa
Instagram: @elnusaofficial Instagram: @elnusaofficial
5. Laporan Tahunan: Perseroan memberikan keterbukaan informasi 5. Annual Report: The Company provides disclosure of information
terkait dengan Kinerja Perusahaan dalam satu tahun melalui buku related to the Company’s performance in one year through
yang disusun dalam sajian Laporan Tahunan berdasarkan POJK books prepared in the Annual Report based on POJK No. 29/
No. 29/POJK.04/2016 dan SEOJK 16/2021. POJK.04/2016 and SEOJK 16/2021.
MEDIA KOMUNIKASI LAINNYA OTHER COMMUNICATION MEDIA
Sarana/media komunikasi lainnya yang digunakan Elnusa untuk Other communication facilities/media used by Elnusa to communicate
berhubungan dengan pemegang saham ataupun stakeholders lainnya with shareholders or other stakeholders during 2023, among others
selama tahun 2023 antara lain melalui: are as follows:
1. Investor Relation Meeting & Conference Call (23 kali); 1. Investor Relations Meeting & Conference Call (23 times);
2. Kegiatan Media Relation meliputi press conference (2 kali), news 2. Media Relations activities include press conferences (2
release (81 kali), iklan yang terdiri dari advertorial, banner display, times), news releases (81 times), advertisements consisting of
informal activity dengan media energy (25 kali); advertorials, banner displays, informal activities with media
energy (25 times);
3. Pameran (9 kali); dan 3. Exhibition (9 times); and
4. Penyampaian laporan kepada OJK dan Bursa Efek Indonesia 4. Submission of reports to OJK and the Indonesian Stock Exchange
(122 kali) (122 times)
Penilaian atau Evaluasi atas Penerapan Tata Kelola
Perusahaan yang Baik
Assessment or Evaluation of the Implementation of Good Corporate
Governance
DASAR PENILAIAN DAN METODE BASIS OF ASSESSMENT AND METHOD
Perseroan memiliki komitmen untuk selalu menerapkan standar tata The Company is committed to always implement the best governance
kelola yang terbaik dengan selalu berusaha menerapkan praktik tata standards by always trying to implement good governance practices
kelola yang baik melalui berbagai usaha perbaikan dan peningkatan, through various corrective and improvement efforts, as well as
serta merujuk pada standar minimal maupun rekomendasi yang referring to minimum standards and recommendations that must
harus dipenuhi. be met.
Sesuai Peraturan OJK (POJK) No. 21/POJK.04/2015 tentang Pedoman In accordance with OJK Regulation (POJK) No. 21/POJK.04/2015
Tata Kelola Perusahaan Terbuka, Perseroan sebagai perusahaan concerning Public Company Governance Guidelines, the Company as
terbuka wajib untuk melakukan pengukuran terhadap penerapan GCG a public listed company is required to measure the implementation
yang dilakukan melalui penilaian (assessment). Perseroan melakukan of GCG through assessments. The Company consistently assesses the
penilaian penerapan GCG secara konsisten setiap tahunnya untuk implementation of GCG every year to determine the level of adequacy
mengetahui tingkat kecukupan penerapan GCG di lingkungan of GCG implementation within the Company. The assessment carried
Perseroan. Penilaian yang dilakukan oleh Perseroan menggunakan out by the Company using various applicable best practice standard
berbagai acuan standar praktik terbaik (best practices) yang berlaku. references. The Company assesses the implementation of GCG using
Perseroan melakukan penilaian penerapan GCG dengan menggunakan best practice standards that apply in Indonesia and abroad, namely
standar praktik terbaik yang berlaku di Indonesia maupun di luar the ASEAN Corporate Governance Scorecard (“ACGS”).
negeri, yaitu ASEAN Corporate Governance Scorecard (“ACGS”).
2023 Annual Report PT ELNUSA Tbk 373
Page 376
Tata Kelola Perusahaan
Corporate Governance
PELAKSANAAN PENILAIAN GCG TAHUN 2023 IMPLEMENTATION OF CGC ASSESSMENT IN 2023
Pelaksanaan assessment penerapan GCG untuk tahun buku 2023, The assessment of GCG implementation for the 2023 financial year
dilakukan oleh Indonesian Institute for Corporate Directorship dengan was conducted by the Indonesian Institute for Corporate Directorship
menerapkan ACGS. Adapun hasil penilaian implementasi tata kelola by using the ACGS. Results of the assessment of governance
untuk tahun 2023 adalah sebagai berikut. implementation for 2023 are as follows:
Kriteria dan Capaian Penilaian ASEAN CG Scorecard Elnusa
Assessment Criteria and Achievements of Elnusa’s ASEAN CG Scorecard
Total Nilai untuk Praktik GCG PT Elnusa Tbk
Total Score for PT Elnusa Tbk’s GCG Practices
Komponen Penilaian Bobot Penilaian Total Skor
Valuation Components Valuation Component Total Score
A Hak-hak Pemegang Saham | Shareholders Rights 10% 9,04
B Perlakuan Setara terhadap Pemegang Saham | Equal Treatment to Shareholders 10% 7,85
C Peran Pemangku Kepentingan | Role of Stakeholders 15% 13,84
D Keterbukaan dan Transparansi | Disclosure and Transparancy 25% 24,19
E Tanggung Jawab Dewan Komisaris | Board of Commissioner’s Resposibility 40% 34,46
F Bonus | Bonus 8
G Penalti | Penalty -2
Total Skor Tertimbang | Total Score 100% 95,40
Total nilai (overall score) praktik GCG yang diperoleh Perusahaan The total score (overall score) of GCG practices obtained by the
untuk tahun buku 2023 (ASEAN Scorecard 2023) adalah sebesar Company for the 2023 financial year (ASEAN Scorecard 2023) was
95,40. Secara overall, hasil assessment implementasi GCG Elnusa 95.40. Overall, the results of Elnusa’s GCG implementation assessment
mendapatkan predikat “Very Good”, artinya mengadopsi secara were noted as “Very Good”, meaning that the implementation has
penuh standar internasional. completely adopted international standards.
Apabila dilihat dari nilai atau skor kasar (tidak tertimbang), dapat Viewed from the raw (unweighted) value or score, it can be concluded
disimpulkan bahwa tingkat kepatuhan perusahaan untuk prinsip that the company’s level of compliance with Part A principles
Bagian A (prinsip hak-hak pemegang saham) mencapai 90,50%. Bagian (principles of shareholder rights) reached 90.50%. Part B (principle of
B (prinsip perlakuan setara terhadap pemegang saham) mencapai equal treatment of shareholders) reached 78.60%. Part C (principles
78,60%. Bagian C (prinsip peran para pemangku kepentingan) of the role of stakeholders) reached 92.31%. Part D (principles of
mencapai 92,31 %. Bagian D (prinsip pengungkapan dan transparansi) disclosure and transparency) reached 96.80%, and Part E (principles
mencapai 96,80%, serta Bagian E (prinsip tanggung jawab Dewan of responsibility of the Board of Commissioners) reached 86.20%.
Komisaris) mencapai 86,20%.
Kesesuaian Penerapan Tata Kelola Perusahaan
terhadap ASEAN Corporate Governance Scorecard
(ACGS)
Suitability of the Implementation of Corporate Governance to ASEAN
Corporate Governance Scorecard (ACGS)
ASEAN Corporate Governance Scorecard (ACGS) adalah ukuran The ASEAN Corporate Governance Scorecard (ACGS) is a
kepatuhan perusahaan-perusahaan terbuka di ASEAN terhadap measurement of compliance for public companies in ASEAN with
pedoman corporate governance menurut praktik-praktik keteladanan corporate governance guidelines according to exemplary practices
berbasis standar-standar internasional, khususnya prinsip-prinsip based on international standards, especially corporate governance
corporate governance. Pedoman ini dikeluarkan oleh the Organization principles. This guideline was issued by the Organization for Economic
for Economic Cooperation and Development (OECD), yang mencakup: Cooperation and Development (OECD), which includes the following:
1. Hak-hak para pemegang saham 1. Rights of the shareholders
2. Perlakuan yang setara terhadap para pemegang saham 2. Equal treatment to the shareholders
3. Peran para pemangku kepentingan 3. The role of the stakeholders
4. Pengungkapan dan transparansi 4. Disclosure and transparency
5. Tanggung jawab Dewan 5. Responsibilities of the Board
374 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
Dalam rangka memperkuat prinsip-prinsip GCG yang terdapat dalam In the context of strengthening GCG principles contained in the ACGS
standar ACGS, Perseroan berinisiatif membangun upaya-upaya standards, the Company initiated to develop efforts to improve its
perbaikan terhadap kinerja tingkat kepatuhannya secara terukur dan compliance level performance in a measurable and planned manner.
terencana. Oleh karena itu, perusahaan memandang perlu referensi Thus, the company considers the need for references that can be used
yang dapat digunakan sebagai acuan dalam mempersiapkan strategi as a reference in preparing effective strategies in order to make efforts
yang efektif dalam rangka melakukan upaya perbaikan terhadap to improve the performance of GCG practices in the future.
kinerja praktik GCG ke depan.
Atas dasar tersebut, Perseroan memandang penting agar dilakukan Based on this, the Company consider it important to carry out regular
penilaian rutin terhadap praktik GCG perusahaan berdasarkan standar assessments of the company’s GCG practices based on international
Internasional yang diadopsi dari prinsip-prinsip corporate governance standards adopted from corporate governance principles issued by
yang dikeluarkan oleh OECD, dan tertuang dalam prinsip-prinsip GCG the OECD, and contained in the GCG principles regulated in the ACGS.
yang diatur dalam ACGS.
Selanjutnya, hasil penilaian rutin terhadap praktik GCG tersebut Furthermore, results of the routine assessment of GCG practices are
diharapkan dapat memberikan informasi kepada perusahaan expected to provide information for the company regarding trends in
mengenai tren perbaikan kinerja tingkat kepatuhan yang telah dicapai improving the compliance level performance that the company has
perusahaan dibandingkan dengan kinerja yang telah dilakukan achieved compared to the performance that the company has carried
perusahaan pada tahun-tahun sebelumnya, sehingga untuk ke out in previous years, so that in the future we would know the steps
depannya dapat diketahui mengenai langkah-langkah atau upaya apa or efforts that still require improvements by the company so that its
saja yang masih harus diperbaiki lagi oleh perusahaan agar kinerja compliance level performance can be further optimized.
tingkat kepatuhannya dapat lebih dioptimalkan lagi pencapaiannya.
Untuk terus mempertahankan dan utamanya meningkatkan In order to continue to maintain and primarily improve the
penerapan prinsip GCG, Perseroan telah membuat referensi silang implementation of GCG principles, the Company has made cross-
terhadap penilaian ACGS untuk mempermudah perolehan data, references to ACGS assessments to facilitate data acquisition, as
sebagai berikut: follows:
Prinsip A: Hak-Hak Pemegang Saham
Principle A: Rights of the Shareholders
Skor CG untuk Prinsip Hak-hak Pemegang Saham
CG Score for Shareholder’s Right Principle
Jumlah Kepatuhan
Parameter Penentu terhadap Pertanyaan
No. Skor per Komponen
Determining Parameters pada Tiap Parameter Jumlah Pertanyaan
Score for each
Number of Compliance Number of Question
Component
to Questions on Each
Parameter
1 Hak Dasar Pemegang Saham 1 1 100%
Basic Rights of Shareholders
2 Hak berpatisipasi dalam keputusan-keputusan terkait perubahan- 3 3 100%
perubahan mendasar korporasi
Right to participate at decision making regarding fundamental
corporate changes
3 Hak untuk berpartisipasi secara efektif dan menggunakan suara 14 15 93,33%
dalam RUPS serta hak untuk mendapatkan informasi mengenai
aturan-aturan yang berlaku dalam RUPS (termasuk prosedur
voting)
Right to participate effectively and use votes in the GMS as well as
the right to obtain information regarding the rules applicable to
the GMS (including voting procedures)
4 Pasar untuk pengendalian/kontrol perusahaan seharusnya 1 1 100%
dimungkinkan berfungsi dengan cara yang efisien dan transparan
Market for corporate management/control should be enabled to
function in an efficient and transparent manner
5 Pelaksanaan hak kepemilikan pemegang saham, termasuk investor 0 1 0%
institusi difasilitasi perusahaan
The company facilitates the implementation of ownership rights of
shareholders, including institutional investors
Total Pertanyaan yang Comply dengan Prinsip Hak-hak Pemegang 19 21 90,50%
Saham
Total Questions that Comply with the Principles of Shareholder
Rights
2023 Annual Report PT ELNUSA Tbk 375
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Tata Kelola Perusahaan
Corporate Governance
Prinsip B: Perlakuan Setara terhadap Pemegang Saham
Principle B: Equal Treatment to Shareholders
Skor CG untuk Prinsip Perlakuan Setara terhadap Pemegang Saham
CG Score for the Principle of Equal Treatment of Shareholders
Jumlah Kepatuhan
Parameter Penentu terhadap Pertanyaan
No. Skor per Komponen
Determining Parameters pada Tiap Parameter Jumlah Pertanyaan
Score for each
Number of Compliance Number of Question
Component
to Questions on Each
Parameter
1 Kepemilikan Saham dan Hak Suara 1 1 100%
Share Ownership and Voting Rights
2 Panggilan RUPST 3 5 60%
AGSM Invitation
3 Perdagangan orang dalam dan self-dealing abusif seharusnya 2 2 100%
dilarang
Insider trading and abusive self-dealing should be prohibited
4 Transaksi pihak berelasi yang dilakukan oleh anggota Dewan 3 4 75%
Komisaris dan Direksi
Related party transactions executed by members of the Board of
Commissioners and the Board of Directors
5 Perlindungan kepada para pemegang saham minoritas dari 2 2 100%
tindakan-tindakan abusif
Protection for minority shareholders from abusive actions
Total Pertanyaan yang Comply dengan Prinsip Hak-hak Pemegang 11 14 78,60%
Saham
Total Questions that Comply with the Principles of Shareholder
Rights
Prinsip C: Peran Pemangku Kepentingan
Principle C: The Role of the Stakeholders
Skor CG untuk Prinsip Peran Pemangku Kepentingan
CG Score for Stakeholder Role Principle
Jumlah Kepatuhan
Parameter Penentu terhadap Pertanyaan
No. Skor per Komponen
Determining Parameters pada Tiap Parameter Jumlah Pertanyaan
Score for each
Number of Compliance Number of Question
Component
to Questions on Each
Parameter
1 Hak-hak para pemangku kepentingan yang ditetapkan oleh UU 7 7 100%
atau lewat kesepakatan bersama seharusnya dihormati
Stakeholders Rights stipulated by the Law and by collective
agreement that should be honored
2 Para pemangku kepentingan seharusnya memiliki peluang untuk 1 1 100%
mendapatkan ganti rugi efektif untuk pelanggaran-pelanggaran
atas hak-hak mereka
Stakeholders should receive the opportunity to obtain effective
compensation for violations of their rights
3 Mekanisme-mekanisme meningkatkan kinerja untuk partisipasi 2 3 66,66%
karyawan seharusnya dimungkinkan berkembang
Mechanisms that improve performance for employees
participation that should be developed
4 Para pemangku kepentingan, termasuk karyawan individu dan 2 2 100%
badan-badan perwakilan mereka, seharusnya dapat secara bebas
mengkomunikasikan keprihatinan mereka kepada Dewan atas
praktik-pratik pelanggaran hukum dan tidak etis serta hak-hak
mereka melakukan ini seharusnya dilindungi
Stakeholders, including individual employees and their
representative bodies, should be able to freely communicate their
concerns to the Board regarding unlawful and unethical practices
and their rights to do so should be protected
Total Pertanyaan yang Comply dengan Prinsip Hak-hak Pemegang 12 13 92,30%
Saham
Total Questions that Comply with the Principles of Shareholder
Rights
376 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
Prinsip D: Pengungkapan dan Transparansi
Principle D: Disclosure and Transparency
Skor CG untuk Prinsip Pengungkapan dan Transparansi
CG Score for Disclosure and Transparency Principles
Jumlah Kepatuhan
Parameter Penentu terhadap Pertanyaan
No. Skor per Komponen
Determining Parameters pada Tiap Parameter Jumlah Pertanyaan
Score for each
Number of Compliance Number of Question
Component
to Questions on Each
Parameter
1 Transparansi struktur kepemilikan 5 5 100%
Transparancy of the ownership structure
2 Kualitas Laporan Tahunan 7 8 87,50%
Quality of the Annual Report
3 Pengungkapan atas transaksi hubungan istimewa 2 2 100%
Disclosure of special relationship transaction
4 Pengungkapan atas transaksi saham perusahaan yang dilakukan – – –
oleh para anggota Direksi atau Dewan Komisaris
Disclosure of company share transactions conducted by members
of the Board of Directors or Board of Commissioners
5 Eksternal Auditor dan Laporan Auditor 2 2 100%
External Auditor and Auditor’s Report
6 Media Komunikasi Perusahaan 4 4 100%
Company’s Communication Media
7 Penyampaian informasi laporan keuangan atau laporan tahunan 3 3 100%
secara tepat waktu
On-time submission of information on financial statements or
annual reports
8 Website Perusahaan 6 6 100%
Company Website
9 Keberadaan Investor Relations dalam Perusahaan 1 1 100%
Existence of Investor Relations in the Company
Total Pertanyaan yang Comply dengan Prinsip Hak-hak Pemegang 30 31 96,80%
Saham
Total Questions that Comply with the Principles of Shareholder
Rights
Prinsip E: Tanggung Jawab Dewan Komisaris
Principle E: Responsibility of the Board of Commissioners
Skor CG untuk Prinsip Tanggung Jawab Dewan Komisaris
CG Score for Board of Commissioners Responsibility Principle
Jumlah Kepatuhan
Parameter Penentu terhadap Pertanyaan
No. Skor per Komponen
Determining Parameters pada Tiap Parameter Jumlah Pertanyaan
Score for each
Number of Compliance Number of Question
Component
to Questions on Each
Parameter
1 Tugas dan tanggung jawab Direksi dan Dewan Komisaris 5 6 83,33%
Duties and reponsibilities of the Board of Directors and the Board
of Commissioners
2 Struktur Dewan Komisaris 20 24 83,33%
Board of Commissioners’ Structure
3 Proses Dewan Komisaris 20 22 90,90%
Board of Commissioners’ Process
4 Individu dalam Susunan Dewan Komisaris 4 6 66,67%
Individuals in the Composition of the Board of Commissioners
5 Kinerja Dewan Komisaris 7 7 100%
Peformance of the Board of Commissioners
Total Pertanyaan yang Comply dengan Prinsip Hak-hak Pemegang 56 65 86,20%
Saham
Total Questions that Comply with the Principles of Shareholder
Rights
2023 Annual Report PT ELNUSA Tbk 377
Page 380
Tata Kelola Perusahaan
Corporate Governance
Penerapan Aspek dan Prinsip Tata Kelola
Perusahaan Sesuai Ketentuan Otoritas Jasa
Keuangan
Implementation of the Aspects and Principles of Corporate Governance in
Accordance with the Provisions of the Financial Service Authority
Surat Edaran OJK No. 32/SEOJK.04/2015 tentang Pedoman Tata OJK Circular No. 32/SEOJK.04/2015 regarding Governance Guidelines
Kelola 5 (lima) aspek, 8 (delapan) prinsip, serta 25 (dua puluh lima) for 5 (five) aspects, 8 (eight) principles, and 25 (twenty five)
rekomendasi penerapan aspek dan prinsip tata kelola perusahaan recommendations to implement aspects and principles of good
yang baik berdasarkan pendekatan “comply or explain” sebagai corporate governance based on the “comply or explain” approach as
berikut: follows:
Prinsip Rekomendasi Implementasi
Principle Recommendation Implementation
Aspek 1: Hubungan Perusahaan Terbuka dengan Pemegang Saham Dalam Menjamin Hak-Hak Pemegang Saham
Aspect 1: Relationship of a Public Company with the Shareholders in Guaranteeing the Shareholders’ Rights
1. Meningkatkan nilai 1. Perusahaan terbuka memiliki cara atau prosedur 1. Terpenuhi
penyelenggaraan Rapat Umum teknis pengumpulan (voting) baik secara Perseroan telah memiliki aturan terkait
Pemegang Saham (RUPS) terbuka maupun tertutup yang mengedepankan penyelenggaraan RUPS di mana voting dilakukan
Increase the value of holding the independensi dan kepentingan pemegang saham secara terbuka dengan mengangkat tangan
General Meeting Shareholders 2. Seluruh anggota Direksi dan anggota Dewan sesuai dengan aturan yang telah disampaikan
(GMS) Komisaris perusahaan terbuka hadir dalam RUPS oleh pemimpin rapat. Sedangkan voting tertutup
Tahunan dan RUPS Luar Biasa Perseroan dilakukan melalui kartu suara yang dibagikan
3. Ringkasan risalah RUPS tersedia dalam situs web kepada setiap peserta rapat. Hal ini disampaikan
perusahaan terbuka paling sedikit selama 1 (satu) kepada pemegang saham dalam tata tertib RUPS
tahun 2. Terpenuhi
Dalam RUPS Tahunan 2023 dihadiri oleh seluruh
anggota Dewan Direksi dan seluruh anggota
Dewan Komisaris.
3. Terpenuhi
Ringkasan risalah RUPS selama 3 (tiga) tahun
terakhir tersedia dalam web Perseroan (www.
elnusa.co.id)
1. Increase the value of holding the 1. Public listed companies have their technical 1. Fulfilled
General Meeting Shareholders methods or procedures regarding voting, The Company has rules regarding the
(GMS) both openly and privately, that prioritize the implementation of GMS where voting is carried
independency and interests of shareholders out openly by raising hands in accordance with
2. All members of the Board of Directors and the rules conveyed by the meeting chairman.
members of the Board of Commissioners of public Meanwhile, closed voting is carried out through
companies are present at the Company’s Annual voting cards distributed to each meeting
GMS and Extraordinary GMS participant. This was conveyed to shareholders in
3. A summary of the GMS minutes of meeting is the GMS rules and regulations
available on the public company website for at 2. Fulfilled
least 1 (one) year The 2023 Annual GMS was attended by all
members of the Board of Directors and all
members of the Board of Commissioners.
3. Fulfilled
A summary of the GMS minutes of meeting for the
last 3 (three) years is available on the Company’s
website (www.elnusa.co.id)
378 PT ELNUSA Tbk Laporan Tahunan 2023
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Tata Kelola Perusahaan
Corporate Governance
Prinsip Rekomendasi Implementasi
Principle Recommendation Implementation
2. Meningkatkan kualitas 1. Perusahaan terbuka memiliki suatu kebijakan 1. Terpenuhi
komunikasi perusahaan terbuka komunikasi dengan pemegang saham atau Perseroan telah memiliki kebijakan komunikasi
dengan pemegang saham atau investor dengan pemegang saham atau investor melalui
investor 2. Perusahaan terbuka mengungkapkan kebijakan aktivitas non deal roadshow, pertemuan analyst,
komunikasi perusahaan terbuka dengan conference dan public expose.
pemegang saham atau investor dalam situs web 2. Terpenuhi
Materi dan Informasi yang dimiliki oleh Perseroan
selalu disampaikan dalam web Perseroan (www.
elnusa.co.id) untuk menjamin kesetaraan
penyampaian informasi kepada para pemegang
saham atau investor
2. Improve the quality of public 1. Public listed companies have communication 1. Fulfilled
company communication with policy with shareholders or investors The Company has a communication policy with
shareholders or investors 2. Public listed companies disclose the public shareholders or investors through non-deal
company’s communication policy with roadshows, analyst meetings, conferences and
shareholders or investors on the website public exposes.
2. Fulfilled
Material and information owned by the Company
is always presented on the Company’s website
(www.elnusa.co.id) to ensure equal delivery of
information to shareholders or investors.
Aspek 2: Fungsi dan Peran Dewan Komisaris
Aspect 2: Function and Duties of the Board of Commissioners
1. Memperkuat keanggotaan dan 1. Penentuan jumlah anggota Dewan Komisaris 1. Terpenuhi
komposisi Dewan Komisaris mempertimbangkan kondisi Perusahaan Terbuka Penentuan jumlah anggota Dewan Komisaris telah
2. Penentuan komposisi anggota Dewan Komisaris disesuaikan dengan peraturan yang berlaku serta
memperhatikan keberagaman keahlian, Anggaran Dasar Perseroan sesuai dengan kondisi
pengetahuan, dan pengalaman yang dibutuhkan dan kebutuhan. Perseroan memiliki 4 (empat)
anggota Dewan Komisaris
2. Terpenuhi
Komposisi anggota Dewan Komisaris telah
memenuhi aspek keberagaman keahlian,
pengetahuan dan pengalaman serta kondisi dan
kompleksitas bisnis Perseroan
1. To streghten the membership 1. Determining the number of members of the 1. Fulfilled
and composition of the Board of Board of Commissioners takes into account the Determining the number of members of the Board
Commissioners conditions of the Public Company of Commissioners is adjusted to applicable laws
2. Determining the composition of members of and regulations as well as Company’s Articles of
the Board of Commissioners takes into account Association in line with the conditions and need.
the diversity of skills, knowledge and experience The Company has 4 (four) members of the Board
required of Commissioners
2. Fulfilled
The composition of members of the Board of
Commissioners has fulfilled the aspect of diversity
of expertise, knowledge and experience as well
as the condition and comlexixty of the Company’s
business.
2023 Annual Report PT ELNUSA Tbk 379
Page 382
Tata Kelola Perusahaan
Corporate Governance
Prinsip Rekomendasi Implementasi
Principle Recommendation Implementation
2. Meningkatkan kualitas 1. Dewan Komisaris mempunyai kebijakan penilaian 1. Terpenuhi
pelaksanaan tugas dan tanggung sendiri (self-assessment) untuk menilai kinerja Perseroan telah memiliki kebijakan umum terkait
jawab Dewan Komisaris Dewan Komisaris dengan penilaian kinerja Dewan Komisaris yang
2. Kebijakan penilaian sendiri (self-assessment) untuk tertuang dalam Board Manual dan situs web
menilai kinerja Dewan Komisaris diungkapkan Perseroan
melalui Laporan Tahunan Perusahaan Terbuka 2. Terpenuhi
3. Dewan Komisaris memiliki kebijakan terkait Perseroan menyampaikan kebijakan penilaian
dengan pengunduran diri anggota Dewan dalam laporan tahunan bagian Tata Kelola
Komisaris apabila terlibat dalam kejahatan Perusahaan sub bab Penilaian kinerja Dewan
keuangan Komisaris
4. Dewan Komisaris atau Komite yang menjalankan 3. Terpenuhi
fungsi Nominasi dan Remunerasi menyusun Perseroan memiliki kebijakan pengunduran diri
kebijakan suksesi dalam proses Nominasi anggota secara umum yang tertuang dalam Anggaran
Direksi Dasar dan Board Manual Perseroan
4. Terpenuhi
Perseroan melalui komite Nominasi dan
Remunerasi telah memiliki kebijakan dalam proses
nominasi anggota Direksi sesuai dengan tujuan
jangka panjang Perusahaan. Kebijakan suksesi
dicantumkan dalam situs web Perseroan
2. Improving the quality of the 1. The Board of Commissioners has a self-assessment 1. Fulfilled
implementation of duties and policy to assess the performance of the Board of The Company has a general policy regarding
responsibilities of the Board of Commissioners the performance assessment of the Board of
Commissioners 2. The self-assessment policy for assessing the Commissioners which is stated in the Board
performance of the Board of Commissioners is Manual and the Company’s website
disclosed in the Public Company’s Annual Report 2. Fulfilled
3. The Board of Commissioners has a policy The Company conveys its assessment policy in
regarding the resignation of members of the the annual report in the Corporate Governance
Board of Commissioners if they are involved in section, sub-chapter, Performance Assessment of
financial crimes the Board of Commissioners
4. The Board of Commissioners or the Committee 3. Fulfilled
that carries out the Nomination and Remuneration The Company has a general resignation policy as
function prepares a succession policy in the stated in the Company’s Articles of Association
Nomination process for members of the Board of and Board Manual
Directors 4. Fulfilled
The Company, through the Nomination and
Remuneration Committee, has a policy in the
nomination process of members of the Board of
Directors in accordance with the Company’s long-
term goals. The succession policy is stated on the
Company’s website
Aspek 3: Fungsi dan Peran Direksi
Aspect 3: Function and Role of the Directors
1. Memperkuat keanggotaan dan 1. Penentuan jumlah anggota Direksi 1. Terpenuhi
komposisi Direksi mempertimbangkan kondisi Perusahaan Terbuka Penentuan jumlah anggota Direksi telah
2. Penentuan komposisi anggota Direksi disesuaikan dengan peraturan yang berlaku serta
memperhatikan keberagaman keahlian, Anggaran Dasar Perseroan sesuai dengan kondisi
pengetahuan, dan pengalaman yang dibutuhkan dan kebutuhan Perseroan memiliki 5 (lima)
3. Direksi yang membawahi bidang akuntansi anggota Direksi
atau keuangan memiliki keahlian dan/atau 2. Terpenuhi
pengetahuan di bidang akuntansi Komposisi anggota Direksi telah memenuhi
aspek keberagaman keahlian, pengetahuan dan
pengalaman yang diperlukan oleh Perseroan
3. Terpenuhi
Direktur Keuangan Perseroan memiliki
pengalaman kerja di bidang Keuangan selama
lebih dari 25 tahun
380 PT ELNUSA Tbk Laporan Tahunan 2023
Page 383
Tata Kelola Perusahaan
Corporate Governance
Prinsip Rekomendasi Implementasi
Principle Recommendation Implementation
1. Streghten the membership and 1. Determining the number of directors depends on 1. Fulfilled
composition of the Board of the public listed company’s condition Determining the number of members of the
Directors 2. Determining the composition of members of Board of Directors has been adjusted to applicable
the Board of Directors takes into consideration regulations and the Company’s Articles of
the diversity of skills, knowledge and experience Association in accordance with the conditions and
required needs of the Company. It has 5 (five) members of
3. The Board of Directors that oversee the the Board of Directors
Company’s accounting or finance must have 2. Fulfilled
the expertise and/or knowledge in the field of The composition of members of the Board of
accounting Directors has fulfilled the diversity of skills,
knowledge and experience required by the
Company
3. Fulfilled
The Company’s Finance Director has an
experience in the Finance sector for more than 25
years
2. Meningkatkan kualitas 1. Direksi mempunyai kebijakan penilaian sendiri 1. Terpenuhi
pelaksanaan tugas dan tanggung (self-assessment) untuk menilai kinerja Direksi Perseroan telah memiliki kebijakan umum terkait
jawab Direksi 2. Kebijakan penilaian sendiri (self-assessment) dengan penilaian untuk menilai kinerja Direksi
untuk menilai kinerja Direksi diungkapkan melalui yang tertuang dalam Board Manual dan situs web
Laporan Tahunan Perusahaan Terbuka Perseroan
3. Direksi mempunyai kebijakan terkait dengan 2. Terpenuhi
pengunduran diri anggota Direksi apabila terlibat Perseroan telah menyampaikan kebijakan
dalam kejahatan keuangan penilaian dalam laporan tahunan bagian Tata
Kelola Perusahaan sub bab Penilaian kinerja
Direksi
3. Terpenuhi
Perseroan telah memiliki kebijakan terkait dengan
pengunduran diri anggota Direksi yang tertuang
dalam Anggaran Dasar dan Board Manual
Perseroan
2. To improve the quality of 1. The Board of Directors has a self-assessment 1. Fulfilled
implementation of the duties policy to assess the performance of the Board of The Company has a general policy regarding
and responsibilities of the Board Directors assessments to assess the performance of the
of Directors 2. The self-assessment policy for assessing the Board of Directors as stated in the Board Manual
performance of the Board of Directors is disclosed and the Company’s website
in the Public Company’s Annual Report 2. Fulfilled
3. The Board of Directors has a policy regarding the The Company has conveyed its assessment policy
resignation of members of the Board of Directors in the annual report in the Corporate Governance
if they are involved in financial crimes section, sub-chapter on Assessment of the Board
of Directors’ performance
3. Fulfilled
The Company has a policy regarding the
resignation of members of the Board of Directors
as stated in the Company’s Articles of Association
and Board Manual
2023 Annual Report PT ELNUSA Tbk 381
Page 384
Tata Kelola Perusahaan
Corporate Governance
Prinsip Rekomendasi Implementasi
Principle Recommendation Implementation
Aspek 4: Partisipasi Pemangku Kepentingan
Aspect 4: Participation of the Stake Holders
1. Meningkatkan aspek tata Kelola 1. Perusahaan terbuka memiliki kebijakan untuk 1. Terpenuhi
perusahaan melalui partisipasi mencegah terjadinya insider trading Perseroan telah memiliki kebijakan umum terkait
pemangku kepentingan 2. Perusahaan terbuka memiliki kebijakan anti dengan insider trading yang tertuang dalam situs
korupsi dan anti-fraud web Perseroan
3. Perusahaan terbuka memiliki kebijakan tentang 2. Terpenuhi
seleksi dan peningkatan kemampuan pemasok Perseroan telah memiliki kebijakan umum terkait
atau vendor dengan anti korupsi dan anti-fraud yang tertuang
4. Perusahaan terbuka memiliki kebijakan tentang dalam CoC Perseroan
pemenuhan hak-hak kreditur 3. Terpenuhi
5. Perusahaan terbuka memiliki kebijakan sistem Perseroan telah memiliki SOP terkait dengan
whistleblowing prosedur persiapan pengadaan barang dan jasa
6. Perusahaan terbuka memiliki kebijakan pemberian serta syarat dan ketentuan umum pengadaan
insentif jangka panjang kepada Direksi dan barang dan jasa untuk meningkatkan kualitas
karyawan pengadaan serta kualitas vendor. Hal tersebut
tercantum dalam situs web Perseroan
4. Terpenuhi
Perseroan telah memiliki kebijakan terkait dengan
kewajiban untuk memenuhi hak- hak kreditur
sesuai dengan kebijakan dan ketentuan yang
berlaku yang tertuang dalam Perjanjian Kredit
yang telah disepakati oleh kedua belah pihak. Hal
tersebut tercantum dalam situs web Perseroan
5. Terpenuhi
Perseroan telah memiliki kebijakan terkait dengan
whistleblowing system. http://www.elnusa.co.id/
idn/investor/inv estor-information/corporate-
governance/mekanisme-pengaduan/
6. Terpenuhi
Perseroan telah memiliki kebijakan pemberian
penghargaan terhadap masa kerja karyawan
sebagai bentuk penghargaan atas loyalitas pekerja.
Untuk Direksi kebijakan insentif tersebut melekat
pada kebijakan remunerasi Perseroan
1. To improve corporate governance 1. A public company has the policies to prevent 1. Fulfilled
asspects through stakeholder insider trading The Company has a general policy regarding insider
participation 2. A public company has anti-corruppion and anti- trading which is stated on the Company’s website
fraud policies 2. Fulfilled
3. A public company has policies regarding the The Company has a general policy related to anti-
selection and improvement of suppliers or vendors corruption and anti-fraud which is stated in the
capabilities Company’s CoC
4. A public company has policies regarding fulfilling 3. Fulfilled
creditor rights The Company has SOPs related to preparation
5. A public company has the whistleblowing system procedures for the procurement of goods and
policy services as well as general terms and conditions for
6. A public company has a policy on providing long- the procurement of goods and services to improve
term incentives to Directors and employees the quality of procurement and the quality of
vendors. This is stated on the Company’s website
4. Fulfilled
The Company has a policy related to the obligation
to fulfill creditors’ rights in accordance with the
applicable policies and provisions contained in the
Credit Agreement which has been agreed upon
by both parties. This is stated on the Company’s
website
5. Fulfilled
The Company has a policy related to the
whistleblowing system. http://www.elnusa.co.id/
idn/investor/inv estor-information/corporate-
governance/mekanisme-pengaduan/
6. Fulfilled
The Company has a policy of giving awards
for employees’ length of service as a form of
appreciation for employee loyalty. For Directors,
the incentive policy is attached to the Company’s
remuneration policy
382 PT ELNUSA Tbk Laporan Tahunan 2023
Page 385
Tata Kelola Perusahaan
Corporate Governance
Prinsip Rekomendasi Implementasi
Principle Recommendation Implementation
Aspek 5: Keterbukaan Informasi
Aspect 5: Information Disclosure
1. Meningkatkan pelaksanaan 1. Perusahaan terbuka memanfaatkan penggunaan 1. Terpenuhi
keterbukaan informasi teknologi Informasi secara lebih luas selain situs Perseroan telah secara rutin menyampaikan
web sebagai media keterbukaan Informasi Informasi tidak hanya terbatas pada keterbukaan
2. Laporan tahunan perusahaan mengungkapkan Informasi yang telah di atur dalam peraturan
pemilik manfaat akhir dalam kepemilikan saham perundang- undangan, namun juga Informasi lain
perusahaan terbuka paling sedikit 5%, selain terkait Perseroan melalui portal internal, media
pengungkapan pemilik manfaat akhir dalam situs web, news flash, teasers, intranet, Elnusa
kepemilikan saham perusahaan terbuka melalui news corner
pemegang saham utama dan pengendali 2. Terpenuhi
Perseroan telah mengungkapkan pemilik manfaat
akhir atas kepemilikan saham Perseroan paling
sedikit 5%, juga pengungkapan pemilik dari
manfaat akhir dari kepemilikan saham oleh
pemegang saham utama dan pengendali dalam
Laporan Tahunan Perseroan
1. To increase the disclosure of 1. Public listed companies make more use of 1. Fulfilled
information information technology aside from websites as The Company has routinely conveyed information
medium for information disclosure not only limited to the disclosure of information
2. The Company’s annual report discloses the that has been regulated in statutory regulations,
ultimate beneficial owner in public company share but also other information related to the Company
ownership of at least 5%, in addition to disclosure through internal portals, website media, news
of the ultimate beneficial owner in public flash, teasers, intranet, Elnusa news corner
company share ownership through the main and 2. Fulfilled
controlling shareholders The Company has disclosed the ultimate beneficial
owner of the Company’s share ownership of at
least 5%, as well as disclosure of the ultimate
beneficial owner of share ownership by the main
and controlling shareholders in the Company’s
Annual Report
2023 Annual Report PT ELNUSA Tbk 383
Page 386
TANGGUNG JAWAB
SOSIAL DAN
LINGKUNGAN
Social and Environmental
Responsibility Social and
Environmental Responsibility
386 Aspek Ekonomi
Economy Aspect
386 Aspek Lingkungan
Environment Aspect
387 Aspek Sosial
Social Aspect
Page 387
Page 388
Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility
Aspek Ekonomi
Economy Aspect
Rp 12,6 Triliun I Trillion Rp 2,74 Triliun I Trillion
Pendapatan Perseroan, meningkat 2,1% dari Nilai pembelian kepada mitra kerja, di mana
tahun sebelumnya 94,2% disalurkan kepada mitra kerja lokal
Company revenue increased 2.1% from the Purchase value to work partners, of which 94.2%
previous year is distributed to local work partners
Rp 503 Miliar I Billion 93,61%
Laba Perseroan, tumbuh 33% dari tahun Persentase mitra kerja lokal dari total mitra kerja
sebelumnya Percentage of local working partners from total
Company profits grew 33% from the previous working partners
year
Aspek Lingkungan
Enviroment Aspect
335,15% > 5.000 Pohon I Trees
Peningkatan reduksi emisi dari berbagai inisiatif Ditanam di berbagai wilayah melalui gerakan
yang mencapai 1.597,83 tonCO2eq, berhasil Green Action
melewati target 2023 sebesar 550 tonCO2eq Energy use decreased by 93,560 GJ
Increased emission reduction from various
initiatives reached 1,597.83 tonCO2eq,
successfully exceeding the 2023 target of
550 tonCO2eq
4,23% 73,89%
Penurunan penggunaan energi sebesar 93.560 GJ Penurunan total limbah B3 yang dihasilkan,
Planted in various regions through the Green berkurang 367,7 ton dari tahun sebelumnya
Action movement Total reduction in B3 waste produced was 367.7
ton less than the previous year
386 PT ELNUSA Tbk Laporan Tahunan 2023
Page 389
Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility
Aspek Sosial
Social Aspect
635,9 Jam I Hours 4,34
Rata-rata jam pelatihan per karyawan sepanjang dari skala 5 I on a scale of 5
tahun 2023
Average training hours per employee throughout Skor Tingkat Kepuasan Pelanggan atau Customer
2023 Satisfaction Index (CSI)
Customer Satisfaction Level Score or Customer
Satisfaction Index (CSI)
10,8% 4,81%
Peningkatan total jam pelatihan sebesar 65.204 Peningkatan jumlah penerima manfaat sebesar
jam dari tahun sebelumnya 97.672 penerima dari tahun sebelumnya 93.191
Total increase in training hours was 65,204 hours The number of beneficiaries increased by 97,672
from the previous year recipients from 93,191 recipients in the previous
year
2023 Annual Report PT ELNUSA Tbk 387
Page 390
Page 391
LAMPIRAN
Appendix
390 Referensi SEOJK No. 16/SEOJK.04/2021: Laporan Tahunan Emiten
atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
413 Laporan Keuangan
Financial Report
Page 392
REFERENSI SEOJK NO. 16/SEOJK.04/2021:
LAPORAN TAHUNAN EMITEN ATAU PERUSAHAAN PUBLIK
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
I. Ketentuan Umum I. General Provision
1. Dalam Surat Edaran Otoritas Jasa Keuangan ini yang 1. In this Financial Services Authority Circular Letter
dimaksud dengan: what is meant by:
a. Laporan Tahunan adalah laporan √ a. The Annual Report is a report on the Board
pertanggungjawaban Direksi dan Dewan of Directors and Board of Commissioners
Komisaris dalam melakukan pengurusan dan accountability in managing and supervising
pengawasan terhadap emiten atau perusahaan issuers or public companies within a period
publik dalam kurun waktu 1 (satu) tahun of 1 (one) fiscal year to the general meeting
buku kepada rapat umum pemegang saham of shareholders prepared based on the
yang disusun berdasarkan ketentuan dalam provisions of the Financial Services Authority
Peraturan Otoritas Jasa Keuangan mengenai Regulation concerning the Annual Report of
Laporan Tahunan emiten atau perusahaan issuers or public companies.
publik.
b. Emiten adalah pihak yang melakukan √ b. Issuers are parties who make public offerings
penawaran umum.
c. Perusahaan Publik adalah perseroan yang √ c. A Public Company is a company whose shares
sahamnya telah dimiliki paling sedikit are owned by at least 300 (three hundred)
oleh 300 (tiga ratus) pemegang saham shareholders and has a paid-up capital of
dan memiliki modal disetor paling sedikit at least Rp3,000,000,000.00 (three billion
Rp3.000.000.000,00 (tiga miliar rupiah) atau rupiah) or a number of shareholders and
suatu jumlah pemegang saham dan modal paid-up capital as determined by the Financial
disetor yang ditetapkan oleh Otoritas Jasa Services Authority.
Keuangan.
d. Perusahaan Terbuka adalah Emiten yang telah √ d. A Public Company is an Issuer that has made
melakukan penawaran umum efek bersifat a public offering of equity securities or a
ekuitas atau Perusahaan Publik. Publically-listed Company
e. Laporan Keberlanjutan (Sustainability Report) √ e. A Sustainability Report is a report published
adalah laporan yang diumumkan kepada to the public that contains the economic,
masyarakat yang memuat kinerja ekonomi, financial, social, and environmental
keuangan, sosial, dan lingkungan hidup performance of a financial service institution,
suatu lembaga jasa keuangan, Emiten, dan Issuer, and Public Company in running a
Perusahaan Publik dalam menjalankan bisnis sustainable business
berkelanjutan.
f Direksi: f Board of Directors:
1) bagi Emiten atau Perusahaan Publik √ 1) For an Issuer or a Public Company in
berbentuk badan hukum perseroan the form of a limited liability company,
terbatas adalah Direksi sebagaimana it is the Board of Directors as referred
dimaksud dalam Peraturan Otoritas Jasa to in the Financial Services Authority
Keuangan mengenai Direksi dan Dewan Regulation concerning the Board of
Komisaris Emiten atau Perusahaan Publik; Directors and Board of Commissioners of
dan an Issuer or Public Company; and
2) bagi Emiten atau Perusahaan Publik √ 2) For an Issuer or a Public Company in
berbentuk badan hukum selain perseroan the form of a legal entity other than a
terbatas adalah organ yang melaksanakan limited liability company, it is the body
pengurusan badan hukum tersebut that carries out the management of the
sebagaimana dimaksud dalam peraturan legal entity as referred to in the laws and
perundang-undangan mengenai badan regulations concerning the legal entity.
hukum tersebut.
390 PT ELNUSA Tbk Laporan Tahunan 2023
Page 393
Halaman
Keterangan Description
Page
g. Dewan Komisaris: g. Board of Commissioners:
1) bagi Emiten atau Perusahaan Publik √ 1) For an Issuer or a Public Company in
berbentuk badan hukum perseroan the form of a limited liability company,
terbatas adalah Dewan Komisaris the Board of Commissioners as referred
sebagaimana dimaksud dalam Peraturan to in the Financial Services Authority
Otoritas Jasa Keuangan mengenai Direksi Regulation concerning the Board of
dan Dewan Komisaris Emiten atau Directors and Board of Commissioners of
Perusahaan Publik; dan an Issuer or Public Company; and
2) bagi Emiten atau Perusahaan Publik √ 2) For the Issuer or Public Company in the
berbentuk badan hukum selain perseroan form of a legal entity other than a limited
terbatas adalah organ yang melakukan liability company, it is the body that
pengawasan badan hukum tersebut supervises the legal entity as referred to
sebagaimana dimaksud dalam peraturan in the laws and regulations concerning
perundang-undangan mengenai badan the legal entity.
hukum tersebut.
h. Rapat Umum Pemegang Saham yang h. General Meeting of Shareholders hereinafter
selanjutnya disingkat RUPS: abbreviated as GMS:
1) bagi Emiten atau Perusahaan Publik √ 1) For an Issuer or a Public Company in the
berbentuk badan hukum perseroan form of a limited liability company, it is
terbatas adalah RUPS sebagaimana the GMS as referred to in the Financial
dimaksud dalam Peraturan Otoritas Services Authority Regulation concerning
Jasa Keuangan mengenai Rencana dan the Planning and Organizing of the
Penyelenggaraan Rapat Umum Pemegang General Meeting of Shareholders of a
Saham Perusahaan Terbuka; dan Public Company; and
2) bagi Emiten atau Perusahaan Publik √ 2) For an Issuer or Public Company in the
berbentuk badan hukum selain perseroan form of a legal entity other than a limited
terbatas adalah organ yang mempunyai liability company, it is the body that has
wewenang yang tidak diberikan kepada authority that is not given to any other
organ yang melaksanakan fungsi body that carries out management and
pengurusan dan fungsi pengawasan, dalam supervisory functions, within the limits
batas yang ditentukan dalam peraturan specified in the legislation and/or articles
perundang-undangan dan/atau anggaran of association governing the legal entity.
dasar yang mengatur badan hukum
tersebut.
2. Laporan Tahunan Emiten atau Perusahaan Publik √ 2. The Annual Report of Issuers or Public Companies
merupakan sumber informasi penting bagi investor is an important source of information for investors
atau pemegang saham sebagai salah satu dasar or shareholders as one of the basic considerations
pertimbangan dalam pengambilan keputusan in making investment decisions and a means of
investasi dan sarana pengawasan terhadap Emiten supervision of Issuers or Public Companies.
atau Perusahaan Publik.
3. Seiring dengan perkembangan pasar modal dan √ 3. Along with the development of the capital market
meningkatnya kebutuhan investor atau pemegang and the increasing need for information disclosure
saham atas keterbukaan informasi, Direksi dan by investors or shareholders, the Board of Directors
Dewan Komisaris dituntut untuk menyajikan and the Board of Commissioners are required
informasi yang berkualitas, akurat, dan akuntabel to present quality, accurate, and accountable
melalui Laporan Tahunan Emiten atau Perusahaan information through the Annual Reports of Issuers
Publik. or Public Companies.
4. Laporan Tahunan yang disusun secara teratur dan √ 4. Annual Reports that are prepared regularly and
informatif dapat memberikan kemudahan bagi informatively can provide convenience for investors
investor atau pemegang saham dan pemangku or shareholders and stakeholders in obtaining the
kepentingan dalam memperoleh informasi yang required information.
dibutuhkan.
5 Surat Edaran Otoritas Jasa Keuangan ini merupakan √ 5 This Financial Services Authority Circular is a
pedoman bagi Emiten atau Perusahaan Publik yang guideline for Issuers or Public Companies that
wajib diterapkan dalam menyusun Laporan Tahunan must be applied in preparing Annual Reports and
dan Laporan Keberlanjutan. Sustainability Reports.
2023 Annual Report PT ELNUSA Tbk 391
Page 394
Halaman
Keterangan Description
Page
II. Bentuk Laporan Tahunan II. Format of Annual Report
1. Laporan Tahunan disajikan dalam bentuk dokumen √ 1. Annual Report should be presented in the printed
cetak dan salinan dokumen elektronik. format and in electronic document copy..
2. Laporan Tahunan yang disajikan dalam bentuk √ 2. The printed version of the Annual Report should be
dokumen cetak, dicetak pada kertas yang berwarna printed on light-colored paper of fine quality, in A4
terang, berkualitas baik, berukuran A4, dijilid, dan size, bound and can be reproduced in good quality.
dapat diperbanyak dengan kualitas yang baik.
3. Laporan Tahunan dapat menyajikan informasi √ 3. The Annual Report may present information in the
berupa gambar, grafik, tabel, dan/atau diagram form of pictures, graphs, tables, and/or diagrams
dengan mencantumkan judul dan/atau keterangan by including clear titles and/or descriptions, so that
yang jelas, sehingga mudah dibaca dan dipahami. they are easy to read and understand.
4. Laporan Tahunan yang disajikan dalam bentuk √ 4. The Annual Report presented in electronic
salinan dokumen elektronik merupakan Laporan document format is the Annual Report converted
Tahunan yang dikonversi dalam format pdf. into pdf format.
III. Isi Laporan Tahunan III. Content Of Annual Report
1. Laporan Tahunan paling sedikit memuat informasi √ 1. Annual Report should contain at least the following
mengenai: information:
a. Ikhtisar data keuangan penting; √ a. Summary of key financial information;
b. Informasi saham (jika ada); √ b. Stock information (if any);
c. Laporan Direksi; √ c. The Board of Directors report;
d. Laporan Dewan Komisaris; √ d. The Board of Commissioners report;
e. Profil Emiten atau Perusahaan Publik; √ e. Profile of Issuer or Public Company;
f. Analisis dan pembahasan manajemen; √ f. Management discussion and analysis;
g. Tata kelola Emiten atau Perusahaan Publik; √ g. Corporate governance applied by the Issuer or
Public Company;
h. Tanggung jawab sosial dan lingkungan Emiten √ h. Corporate social and environmental
atau Perusahaan Publik; responsibility of the Issuer or Public Company;
i. Laporan keuangan tahunan yang telah diaudit; √ i. Audited annual report; and
dan
j. Surat pernyataan anggota Direksi dan anggota √ j. Statement that the Board of Directors and the
Dewan Komisaris tentang tanggung jawab atas Board of Commissioners are fully responsible
Laporan Tahunan; for the Annual Report;
2. Uraian Isi Laporan Tahunan 2. Description of Content of Annual Report
a. Ikhtisar Data Keuangan Penting 8 a. Summary of Key Financial Information
Ikhtisar Data Keuangan Penting memuat Summary of Key Financial Information contains
informasi keuangan yang disajikan dalam financial information presented in comparison
bentuk perbandingan selama 3 (tiga) tahun with previous 3 (three) fiscal years or since
buku atau sejak memulai usahanya jika Emiten commencement of business if the Issuers or the
atau Perusahaan Publik tersebut menjalankan Public Company commencing the business less
kegiatan usahanya kurang dari 3 (tiga) tahun, than 3 (three) years, at least contain:
paling sedikit memuat:
1) pendapatan/penjualan; 8 1) income/sales;
2) laba bruto; 8 2) gross profit;
3) laba (rugi); 8 3) profit (loss);
4) jumlah laba (rugi) yang dapat diatribusikan 8 4) total profit (loss) attributable to equity
kepada pemilik entitas induk dan holders of the parent entity and non-
kepentingan non pengendali; controlling interest;
5) total laba (rugi) komprehensif; 8 5) total comprehensive profit (loss);
6) jumlah laba (rugi) komprehensif yang 8 6) total comprehensive profit (loss)
dapat diatribusikan kepada pemilik entitas attributable to equity holders of the
induk dan kepentingan non pengendali; parent entity and non controlling interest;
7) laba (rugi) per saham; 8 7) earning (loss) per share;
8) jumlah aset; 9 8) total assets;
9) jumlah liabilitas; 9 9) total liabilities;
10) jumlah ekuitas; 9 10) total equities;
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11) rasio laba (rugi) terhadap jumlah aset; 10 11) profit (loss) to total assets ratio;
12) rasio laba (rugi) terhadap ekuitas; 10 12) profit (loss) to equities ratio;
13) rasio laba (rugi) terhadap pendapatan/ 10 13) profit (loss) to income ratio;
penjualan;
14) rasio lancar; 10 14) current ratio;
15) rasio liabilitas terhadap ekuitas; 10 15) liabilities to equities ratio;
16) rasio liabilitas terhadap jumlah aset; dan 10 16) liabilities to total assets ratio; and
17) informasi dan rasio keuangan lainnya yang 10 17) other information and financial ratios
relevan dengan Emiten atau Perusahaan relevant to the Issuer or Public Company
Publik dan jenis industrinya; and type of industry;
b. Informasi Saham 11 b. Stock Information
Informasi Saham (jika ada) paling sedikit Stock Information (if any) at least contains:
memuat:
1) saham yang telah diterbitkan untuk setiap 11 1) shares issued for each three-month
masa triwulan (jika ada) yang disajikan period in the last 2 (two) fiscal years (if
dalam bentuk perbandingan selama 2 any), at least covering:
(dua) tahun buku terakhir, paling sedikit
meliputi:
a) jumlah saham yang beredar; 11 a) number of outstanding shares;
b) kapitalisasi pasar berdasarkan harga 11 b) market capitalization based on the
pada Bursa Efek tempat saham price at the Stock Exchange where
dicatatkan; the shares listed on;
c) harga saham tertinggi, terendah, dan 11 c) highest share price, lowest share
penutupan berdasarkan harga pada price, closing share price at the
Bursa Efek tempat saham dicatatkan; Stock Exchange where the shares
dan listed on; and
d) volume perdagangan pada Bursa Efek 11 d) share volume at the Stock Exchange
tempat saham dicatatkan; where the shares listed on;
Informasi pada huruf a) diungkap oleh 11 Information in point a) should be
Emiten yang merupakan Perusahaan disclosed by the Issuer, the public
Terbuka yang sahamnya tercatat maupun company whose shares is listed or not
tidak tercatat di Bursa Efek; listed in the Stock Exchange;
Informasi pada huruf b), c), dan huruf d) 11 Information in point b), point c), and
hanya diungkapkan jika Emiten merupakan point d) only be disclosed if the Issuer is a
Perusahaan Terbuka dan sahamnya public company whose shares is listed in
tercatat di Bursa Efek; the Stock Exchange;
2) dalam hal terjadi aksi korporasi, 12 2) in the event of corporate actions,
seperti pemecahan saham (stock split), including stock split, reverse stock,
penggabungan saham (reverse stock), dividend, bonus share, and change in
dividen saham, saham bonus, dan par value of shares, then the share price
perubahan nilai nominal saham, informasi referred to in point 1), should be added
saham sebagaimana dimaksud pada angka with explanation on:
1) ditambahkan penjelasan paling sedikit
mengenai:
a) tanggal pelaksanaan aksi korporasi; – a) date of corporate action;
b) rasio pemecahan saham (stock split), – b) stock split ratio, reverse stock,
penggabungan saham (reverse stock), dividend, bonus shares, and change
dividen saham, saham in par value of shares;
c) jumlah saham beredar sebelum dan – c) number of outstanding shares prior
sesudah aksi korporasi; dan to and after corporate action; and
d) jumlah efek konversi yang – d) The number of convertible
dilaksanakan (jika ada); dan securities exercised (if any); and
e) harga saham sebelum dan sesudah – e) share price prior to and after
aksi korporasi; corporate action;
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3) dalam hal terjadi penghentian sementara 13 3) in the event that the company’s shares
perdagangan saham (suspension), dan/ were suspended and/or delisted from
atau penghapusan pencatatan saham trading during the year under review,
(delisting) dalam tahun buku, Emiten atau then the Issuers or Public Company
Perusahaan Publik menjelaskan alasan should provide explanation on the reason
penghentian sementara perdagangan for the suspension and/or delisting; and
saham (suspension) dan/atau penghapusan
pencatatan saham (delisting) tersebut; dan
4) dalam hal penghentian sementara 13 4) in the event that the suspension and/
perdagangan saham (suspension) dan/ or delisting as referred to in point 3)
atau penghapusan pencatatan saham was still in effect until the date of the
(delisting) sebagaimana dimaksud pada Annual Report, then the Issuer or the
angka 3) masih berlangsung hingga akhir Public Company should also explain the
periode Laporan Tahunan, Emiten atau corporate actions taken by the company
Perusahaan Publik menjelaskan tindakan in resolving the suspension and/or
yang dilakukan untuk menyelesaikan delisting;
penghentian sementara perdagangan
saham (suspension) dan/atau penghapusan
pencatatan saham (delisting) tersebut;
c. Laporan Direksi 44 c. The Board of Directors Report
Laporan Direksi paling sedikit memuat: The Board of Directors Report should at least
contain the following items:
1) uraian singkat mengenai kinerja Emiten 46 1) the performance of the Issuer or Public
atau Perusahaan Publik, paling sedikit Company, at least covering:
meliputi:
a) strategi dan kebijakan strategis 46-47 a) strategy and strategic policies of the
Emiten atau Perusahaan Publik; Issuer or Public Company;
b) peranan Direksi dalam perumusan 47 b) Role of the Board of Directors
strategi dan kebijakan strategis in formulating strategies and
Emiten atau Perusahaan Publik; strategic policies of Issuers or Public
Companies;
c) proses yang dilakukan Direksi untuk 47 c) Process carried out by the
memastikan implementasi strategi Board of Directors to ensure the
Emiten atau Perusahaan Publik; implementation of the Issuer’s or
Public Company’s strategy;
d) perbandingan antara hasil yang 47-48 d) comparison between achievement
dicapai dengan yang ditargetkan; dan of results and targets; and
e) kendala yang dihadapi Emiten atau 46 e) challenges faced by the Issuer or
Perusahaan Publik; Public Company;
2) gambaran tentang prospek usaha; 48-49 2) description on business prospects;
3) penerapan tata kelola Emiten atau 49 3) implementation of good corporate
Perusahaan Publik; dan governance by Issuer or Public Company;
and
4) perubahan komposisi anggota Direksi dan 51 4) changes in the composition of the Board of
alasan perubahannya (jika ada); Directors and the reason behind (if any);
d. Laporan Dewan Komisaris 36 d. The Board of Commissioners Report
Laporan Dewan Komisaris paling sedikit The Board of Commissioners Report should at
memuat: least contain the following items:
1) Penilaian terhadap kinerja Direksi 38 1) Assessment on the performance of the
mengenai pengelolaan Emiten atau Board of Directors in managing the Issuer
Perusahaan Publik; or the Public Company;
2) Pengawasan terhadap implementasi 38-39 2) Supervision on the implementation of the
strategi Emiten atau Perusahaan Publik; strategy of the Issuer or Public Company;
3) Pandangan atas prospek usaha Emiten 39-40 3) View on the business prospects of the
atau Perusahaan Publik yang disusun oleh Issuer or Public Company as established
Direksi; by the Board of Directors;
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4) Pandangan atas penerapan tata kelola 41-42 4) View on the implementation of the
Emiten atau Perusahaan Publik; corporate governance by the Issuer or
Public Company;
5) Perubahan komposisi anggota Dewan 41 5) Changes in the composition of the Board
Komisaris dan alasan perubahannya (jika of Commissioners and the reason behind
ada); dan (if any); and
e. Profil Emiten atau Perusahaan Publik 58 e. Profile of the Issuer or Public Company
Profil Emiten atau Perusahaan Publik paling Profile of the Issuer or Public Company should
sedikit memuat: cover at least:
1) Nama Emiten atau Perusahaan Publik 58-59; 62 1) Name of Issuer or Public Company,
termasuk apabila terdapat perubahan including change of name, reason of
nama, alasan perubahan, dan tanggal change, and the effective date of the
efektif perubahan nama pada tahun buku; change of name during the year under
review;
2) Akses terhadap Emiten atau Perusahaan 58-59 2) access to Issuer or Public Company,
Publik termasuk kantor cabang atau including branch office or representative
kantor perwakilan yang memungkinkan office, where public can have access
masyarakat dapat memperoleh informasi of information of the Issuer or Public
mengenai Emiten atau Perusahaan Publik, Company, which include:
meliputi:
a) Alamat; 58-59 a) Address;
b) Nomor telepon; 58-59 b) Telephone number;
c) Nomor faksimile; 58-59 c) Facsimile number;
d) Alamat surat elektronik; dan 58-59 d) E-mail address; and
e) Alamat Situs Web; 58-59 e) Website address;
3) Riwayat singkat Emiten atau Perusahaan 62 3) Brief history of the Issuer or Public
Publik; Company;
4) Visi dan misi Emiten atau Perusahaan 63-68 4) Vision and mission of the Issuer or Public
Publik; Company;
5) Kegiatan usaha menurut anggaran dasar 70-75 5) Line of business according to the latest
terakhir, kegiatan usaha yang dijalankan Articles of Association, and types of
pada tahun buku, serta jenis barang dan/ products and/or services produced;
atau jasa yang dihasilkan;
6) Wilayah operasional Emiten atau 76-82 6) Operational area of the Issuer or Public
Perusahaan Publik; Company
7) Struktur organisasi Emiten atau Perusahaan 84-85 7) Structure of organization of the Issuer or
Publik dalam bentuk bagan, paling sedikit Public Company in chart form, at least 1
sampai dengan struktur 1 (satu) tingkat di (one) level below the Board of Directors,
bawah Direksi, disertai dengan nama dan with the names and titles;
jabatan;
8) daftar keanggotaan asosiasi industri baik 83 8) List of industry association memberships
dalam skala nasional maupun internasional both on a national and international
yang berkaitan dengan penerapan scale related to the implementation of
keuangan berkelanjutan sustainable finance;
9) Profil Direksi, paling sedikit memuat: 92-99 9) The Board of Directors profiles include:
a) Nama dan jabatan yang sesuai dengan 92-99 a) Name and short description of
tugas dan tanggung jawab; duties and functions;
b) Foto terbaru; 92-99 b) Latest photograph;
c) Usia; 92-99 c) Age;
d) Kewarganegaraan; 92-99 d) Citizenship;
e) Riwayat pendidikan; 92-99 e) Education;
f) Riwayat jabatan, meliputi informasi: 92-99 f) history position, covering information
on:
(1) Dasar hukum penunjukan 92-99 (1) Legal basis for appointment
sebagai anggota Direksi pada as member of the Board of
Emiten atau Perusahaan Publik Directors to the said Issuer or
yang bersangkutan; Public Company;
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(2) Rangkap jabatan, baik sebagai 92-99 (2) Dual position, as member
anggota Direksi, anggota Dewan of the Board of Directors,
Komisaris, dan/atau anggota member of the Board of
komite serta jabatan lainnya (jika Commissioners, and/or
ada); dan member of committee, and
other position (if any); and
(3) Pengalaman kerja beserta 92-99 (3) Working experience and
periode waktunya baik di dalam period in and outside the
maupun di luar Emiten atau Issuer or Public Company;
Perusahaan Publik;
g) hubungan afiliasi dengan anggota 92-99; 278-279 g) Affiliation with other members of the
Direksi lainnya, anggota Dewan Board of Directors, members of the
Komisaris, pemegang saham utama, Board of Commissioners, majority and
dan pengendali baik langsung controlling shareholders, either directly
maupun tidak langsung sampai or indirectly to individual owners,
kepada pemilik individu, meliputi including names of affiliated parties. In
nama pihak yang terafiliasi; the event that a member of the Board
of Directors has no affiliation, the Issuer
or Public Company shall disclose this
matter; and
h) perubahan komposisi anggota Direksi 51; 265-266 h) Changes in the composition of the
dan alasan perubahannya. Dalam hal members of the Board of Directors
tidak terdapat perubahan komposisi and the reasons for the changes. In the
anggota Direksi, maka diungkapkan event that there is no change in the
mengenai hal tersebut; composition of the members of the
Board of Directors, this matter shall be
disclosed;
10) Profil Dewan Komisaris, paling sedikit 86-91 10) The Board of Commissioners profiles, at
memuat: least include:
a) Nama; 86-91 a) Name;
b) Foto terbaru; 86-91 b) Latest photograph;
c) Usia; 86-91 c) Age;
d) Kewarganegaraan; 86-91 d) Citizenship;
e) Riwayat pendidikan; 86-91 e) Education;
f) Riwayat jabatan, meliputi informasi: 86-91 f) History position, covering information
on:
(1) Dasar hukum penunjukan sebagai 86-91 (1) Legal basis for the appointment
anggota Dewan Komisaris yang as member of the Board of
bukan merupakan Komisaris Commissioners who is not
Independen pada Emiten Independent Commissioner
atau Perusahaan Publik yang at the said Issuer or Public
bersangkutan; Company;
(2) Dasar hukum penunjukan 86-91 (2) Legal bases for the first
pertama kali sebagai appointment as member of
anggota Dewan Komisaris the Board of Commissioners
yang merupakan Komisaris who also Independent
Independen pada Emiten Commissioner at the said
atau Perusahaan Publik yang Issuer or Public Company;
bersangkutan;
(3) Rangkap jabatan, baik sebagai 86-91 (3) Dual position; as member of
anggota Dewan Komisaris, the Board of Commissioners,
anggota Direksi, dan/atau member of the Board of Directors,
anggota komite serta jabatan and/or member of committee
lainnya (jika ada); dan and other position (if any); and
(4) Pengalaman kerja beserta 86-91 (4) Working experience and
periode waktunya baik di dalam period in and outside the
maupun di luar Emiten atau Issuer or Public Company;
Perusahaan Publik;
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g) Hubungan afiliasi dengan anggota 86-91; 278-279 g) Affiliation with other members of
Dewan Komisaris lainnya, pemegang the Board of Commissioners, major
saham utama, dan pengendali baik shareholders, and controllers either
langsung maupun tidak langsung directly or indirectly to individual
sampai kepada pemilik individu, owners, including names of affiliated
meliputi nama pihak yang terafilias parties; In the event that a member
of the Board of Commissioners has
no affiliation, the Issuer or Public
Company shall disclose this matter;
h) Pernyataan independensi Komisaris 86-91; 248-251 h) Statement of independence of
Independen dalam hal Komisaris Independent Commissioner in
Independen telah menjabat lebih dari the event that the Independent
2 (dua) periode (jika ada); Commissioner has been appointed
more than 2 (two) periods (if any);
i) Perubahan komposisi anggota Dewan 41; 246-247 i) Changes in the composition of
Komisaris dan alasan perubahannya. the members of the Board of
Dalam hal tidak terdapat perubahan Commissioners and the reasons for
komposisi anggota Dewan Komisaris, the changes. In the event that there
maka diungkapkan mengenai hal is no change in the composition
tersebut; of the members of the Board of
Commissioners, this matter shall be
disclosed;
11) Dalam hal terdapat perubahan susunan – 11) In the event that there were changes
anggota Direksi dan/atau anggota Dewan in the composition of the Board of
Komisaris yang terjadi setelah tahun buku Commissioners and/or the Board of
berakhir sampai dengan batas waktu Directors occurring between the period
penyampaian Laporan Tahunan, susunan after year-end until the date the Annual
yang dicantumkan dalam Laporan Tahunan Report submitted, then the last and
adalah susunan anggota Direksi dan/atau the previous composition of the Board
anggota Dewan Komisaris yang terakhir of Commissioners and/or the Board of
dan sebelumnya; Directors shall be stated in the Annual
Report;
12) Jumlah karyawan menurut jenis kelamin, 105-106 12) Number of employees by gender, position,
jabatan, usia, tingkat pendidikan, dan age, education level, and employment
status ketenagakerjaan (tetap/kontrak) status (permanent/contracted) in the fiscal
dalam tahun buku; year; Disclosure of information can be
presented in tabular form.
13) Nama pemegang saham dan persentase 107 13) Names of shareholders and ownership
kepemilikan pada akhir tahun buku, yang percentage at the end of the fiscal year,
terdiri dari: including:
a) Pemegang saham yang memiliki 108 a) Shareholders having 5% (five
5% (lima persen) atau lebih saham percent) or more shares of Issuer or
Emiten atau Perusahaan Publik; Public Company;
b) Anggota Direksi dan anggota Dewan 109 b) Commissioners and Directors who
Komisaris yang memiliki saham own shares of the Issuers or Public
Emiten atau Perusahaan Publik; dan Company; and
c) Kelompok pemegang saham 108-109 c) Groups of public shareholders,
masyarakat, yaitu kelompok or groups of shareholders, each
pemegang saham yang masing- with less than 5% (five percent)
masing memiliki kurang dari 5% ownership shares of the Issuers or
(lima persen) saham emiten atau Public Company;
perusahaan publik;
14) Persentase kepemilikan tidak langsung 109 14) The percentage of indirect ownership of
atas saham Emiten atau Perusahaan Publik the shares of the Issuer or Public Company
oleh anggota Direksi dan anggota Dewan by members of the Board of Directors and
Komisaris pada awal dan akhir tahun buku, members of the Board of Commissioners
termasuk informasi mengenai pemegang at the beginning and end of the fiscal year,
saham yang terdaftar dalam daftar including information on shareholders
pemegang saham untuk kepentingan registered in the shareholder register
kepemilikan tidak langsung anggota Direksi for the benefit of indirect ownership of
dan anggota Dewan Komisaris; members of the Board of Directors and
members of the Board of Commissioners;
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15) Jumlah pemegang saham dan persentase 108 15) Number of shareholders and ownership
kepemilikan per akhir tahun buku percentage at the end of the fiscal year,
berdasarkan klasifikasi: based on:
a) Kepemilikan institusi lokal; 108 a) Ownership of local institutions;
b) Kepemilikan institusi asing; 108 b) Ownership of foreign institutions;
c) Kepemilikan individu lokal; dan 108 c) Ownership of local individual; and
d) Kepemilikan individu asing; 108 d) Ownership of foreign individual;
16) Informasi mengenai pemegang saham 107 16) Information on major shareholders and
utama dan pengendali Emiten atau controlling shareholders the Issuers of
Perusahaan Publik, baik langsung maupun Public Company, directly or indirectly, and
tidak langsung, sampai kepada pemilik also individual shareholder, presented in
individu, yang disajikan dalam bentuk the form of scheme or diagram;
skema atau bagan;
17) Nama entitas anak, perusahaan asosiasi, 110-118 17) Name of subsidiaries, associated
perusahaan ventura bersama dimana companies, joint venture controlled by
Emiten atau Perusahaan Publik memiliki Issuers or Public Company, with entity,
pengendalian bersama entitas, beserta percentage of stock ownership, line of
persentase kepemilikan saham, bidang business, total assets and operating
usaha, total aset, dan status operasi Emiten status of the Issuers of Public Company
atau Perusahaan Publik tersebut (jika ada); (if any);
Untuk entitas anak, ditambahkan informasi For subsidiaries, include the addresses of
mengenai alamat entitas anak tersebut; the said subsidiaries;
18) Kronologi pencatatan saham, jumlah 119 18) Chronology of share listing, number of
saham, nilai nominal, dan harga penawaran shares, par value, and bid price from
dari awal pencatatan hingga akhir tahun the beginning of listing up to the end
buku serta nama Bursa Efek dimana saham of the financial year, and name of Stock
Emiten atau Perusahaan Publik dicatatkan Exchange where the Issuers of Public
(jika ada); Company shares are listed;
19) Informasi pencatatan efek lainnya selain 120 19) Other securities listing information other
efek sebagaimana dimaksud pada angka than the securities as referred to in
18), yang belum jatuh tempo pada tahun number 18), which have not yet matured
buku paling sedikit memuat nama efek, in the fiscal year, at least contain the name
tahun penerbitan, tingkat suku bunga/ of the securities, year of issue, interest
imbal hasil, tanggal jatuh tempo, nilai rate/yield, maturity date, offering value,
penawaran, dan peringkat efek (jika ada); and securities rating (if any);
20) Informasi penggunaan jasa akuntan 121 20) Information on the use of a Public
publik (AP) dan kantor akuntan publik Accountant (AP) and a Public Accounting
(KAP) beserta jaringan/asosiasi/aliansinya firm (KAP) services and their networks/
meliputi: associations/alliances include:
a) nama dan alamat; 121 a) name and address;
b) periode penugasan; 121 b) period of assignment;
c) informasi jasa audit dan/atau non 121 c) informasi jasa audit dan/atau non
audit yang diberikan; audit yang diberikan;
d) biaya jasa (fee) audit dan/atau 121 d) Audit and/or non-audit fees for
non audit untuk masing-masing each assignment given during the
penugasan yang diberikan selama fiscal year; and
tahun buku; dan
e) dalam hal AP dan KAP beserta 121 e) In the event that AP and KAP and
jaringan/asosiasi/aliansinya, yang their network/association/alliance,
ditunjuk tidak memberikan jasa non which are appointed do not provide
audit, maka diungkapkan mengenai non-audit services, then the
informasi tersebut; dan information is disclosed; and
21) Nama dan alamat lembaga dan/atau 122 21) Name and address of capital market
profesi penunjang pasar modal selain AP supporting institutions and/or
dan KAP; professionals other than AP and KAP
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f. Analisis dan Pembahasan Manajemen 154 f. Management Discussion and Analysis
Analisis dan pembahasan manajemen memuat Management Analysis and Discussion Annual
analisis dan pembahasan mengenai laporan should contain discussion and analysis on
keuangan dan informasi penting lainnya dengan financial statements and other material
penekanan pada perubahan material yang information emphasizing material changes that
terjadi dalam tahun buku, yaitu paling sedikit occurred during the year under review, at least
memuat: including:
1) Tinjauan operasi per segmen operasi 162 1) Operational review per business segment,
sesuai dengan jenis industri Emiten according to the type of industry of the
atau Perusahaan Publik, paling sedikit Issuer or Public Company including:
mengenai:
a) Produksi, yang meliputi proses, 162-186 a) Production, including process,
kapasitas, dan perkembangannya; capacity, and growth;
b) Pendapatan/penjualan; dan 162-186 b) Income/sales; and
c) Profitabilitas; 162-186 c) Profitability;
2) Kinerja keuangan komprehensif yang 187 2) comprehensive financial performance
mencakup perbandingan kinerja keuangan analysis which includes a comparison
dalam 2 (dua) tahun buku terakhir, between the financial performance
penjelasan tentang penyebab adanya of the last 2 (two) fiscal years, and
perubahan dan dampak perubahan explanation on the causes and effects of
tersebut, paling sedikit mengenai: such changes, among others concerning:
a) Aset lancar, aset tidak lancar, dan 187-190 a) Current assets, non-current assets,
total aset; and total assets;
b) Liabilitas jangka pendek, liabilitas 190-192 b) Short term liabilities, long term
jangka panjang, dan total liabilitas; liabilities, total liabilities;
c) Ekuitas; 192 c) Equities;
d) Pendapatan/penjualan, beban, laba 193-197 d) Sales/operating revenues,
(rugi), penghasilan komprehensif lain, expenses and profit (loss), other
dan total laba (rugi) komprehensif; comprehensive revenues, and total
dan comprehensive profit (loss); and
e) Arus kas 198-199 e) Cash flows
3) Kemampuan membayar utang dengan 199-200 3) The capacity to pay debts by including
menyajikan perhitungan rasio yang relevan; the computation of relevant ratios;
4) Tingkat kolektibilitas piutang emiten atau 200 4) Accounts receivable collectability of the
perusahaan publik dengan menyajikan Issuer or Public Company, including the
perhitungan rasio yang relevan; computation of the relevant ratios;
5) Struktur modal (capital structure) dan 201-202 5) Capital structure and management
kebijakan manajemen atas struktur modal policies concerning capital structure,
(capital structure) tersebut disertai dasar including the basis for determining the
penentuan kebijakan dimaksud; said policy;
6) Bahasan mengenai ikatan yang material 202 6) discussion on material ties for the
untuk investasi barang modal dengan investment of capital goods, including
penjelasan paling sedikit meliputi: the explanation on at least:
a) Tujuan dari ikatan tersebut; – a) The purpose of such ties;
b) Sumber dana yang diharapkan untuk – b) Source of funds expected to fulfill
memenuhi ikatan tersebut; the said ties;
c) Mata uang yang menjadi denominasi; – c) Currency of denomination; and
dan
d) Langkah yang direncanakan emiten – d) Steps taken by the Issuer of Public
atau perusahaan publik untuk Company to protect the position of
melindungi risiko dari posisi mata a related foreign currency against
uang asing yang terkait; risks;
7) Bahasan mengenai investasi barang modal 202-203 7) Discussion on investment of capital
yang direalisasikan dalam tahun buku goods which was realized in the last fiscal
terakhir, paling sedikit meliputi: year, at least include:
a) Jenis investasi barang modal; 202-203 a) Type of investment of capital goods;
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b) Tujuan investasi barang modal; dan 202-203 b) Objective of the investment of
capital goods; and
c) Nilai investasi barang modal yang 202-203 c) Value of the investment of capital
dikeluarkan; goods;
8) Informasi dan fakta material yang terjadi 205 8) Material Information and facts
setelah tanggal laporan akuntan (jika ada); that occurring after the date of the
accountant’s report (if any);
9) Prospek usaha dari emiten atau 205-206 9) Information on the prospects of the
perusahaan publik dikaitkan dengan Issuer or the Company in connection
kondisi industri, ekonomi secara umum with industry,economy in general,
dan pasar internasional disertai data accompanied with supporting
pendukung kuantitatif dari sumber data quantitative data if there is a reliable data
yang layak dipercaya; source;
10) Perbandingan antara target/proyeksi pada 204-205 10) Comparison between target/projection at
awal tahun buku dengan hasil yang dicapai beginning of year and result (realization),
(realisasi), mengenai: concerning:
a) Pendapatan/penjualan; 204-205 a) Income/sales;
b) Laba (rugi); 204-205 b) Profit (loss);
c) Struktur modal (capital structure); 204-205 c) Capital structure; or
d) Kebijakan dividen; atau 204-205 d) Dividend policy; or
e) Hal lainnya yang dianggap penting 204-205 e) Others that deemed necessary for
bagi Emiten atau Perusahaan Publik; the Issuer or Public Company;
11) Target/proyeksi yang ingin dicapai Emiten 204-205 11) Target/projection at most for the next
atau Perusahaan Publik untuk 1 (satu) one year of the Issuer or Public Company,
tahun mendatang, mengenai: concerning:
a) Pendapatan/penjualan; 204-205 a) Income/sales;
b) Laba (rugi); 204-205 b) Profit (loss);
c) Struktur modal (capital structure); 204-205 c) Capital structure; or
d) Kebijakan dividen; atau 204-205 d) Dividend policy;
e) Hal lainnya yang dianggap penting 204-205 e) Or others that deemed necessary
bagi Emiten atau Perusahaan Publik; for the Issuer or Public Company;
12) Aspek pemasaran atas barang dan/atau 206-208 12) Marketing aspects of the company’s
jasa Emiten atau Perusahaan Publik, paling products and/or services the Issuer or
sedikit mengenai strategi pemasaran dan Public Company, among others marketing
pangsa pasar; strategy and market share;
13) Uraian mengenai dividen selama 2 (dua) 208-209 13) Description regarding the dividend policy
tahun buku terakhir (jika ada), paling during the last 2 (two) fiscal years, at
sedikit: least:
a) Kebijakan dividen; 208-209 a) Dividend policy;
b) Tanggal pembayaran dividen kas dan/ 208-209 b) The date of the payment of cash
atau tanggal distribusi dividen non dividend and/or date of distribution
kas; of non-cash dividend;
c) Jumlah dividen per saham (kas dan/ 208-209 c) Amount of cash per share (cash
atau non kas); dan and/or non cash); and
d) Jumlah dividen per tahun yang 208-209 d) Amount of dividend per year paid;
dibayar;
Dalam hal Emiten atau Perusahaan Publik Disclosure of information can be
tidak membagikan dividen dalam 2 presented in tabular form. In the event
(dua) tahun terakhir, maka diungkapkan that the Issuer or Public Company does
mengenai hal tersebut. not distribute dividends in the last 2 (two)
years, this matter shall be disclosed.
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14) Realisasi penggunaan dana hasil 203 14) Use of proceeds from Public Offerings,
Penawaran Umum, dengan ketentuan: under the condition of:
a) Dalam hal selama tahun buku, Emiten 203 a) during the year under review, on
memiliki kewajiban menyampaikan which the Issuer has the obligation
laporan realisasi penggunaan to report the realization of the use
dana, maka diungkapkan realisasi of proceeds, then the realization of
penggunaan dana hasil Penawaran the cumulative use of proceeds until
Umum secara kumulatif sampai the year end should be disclosed;
dengan akhir tahun buku; dan and
b) Dalam hal terdapat perubahan – b) In the event that there were
penggunaan dana sebagaimana changes in the use of proceeds as
diatur dalam Peraturan Otoritas Jasa stipulated in the Regulation of the
Keuangan tentang Laporan Realisasi Financial Services Authority on the
Penggunaan Dana Hasil Penawaran Report of the Utilization of Proceeds
Umum, maka Emiten menjelaskan from Public Offering, then Issuer
perubahan tersebut; should explain the said changes;
15) Informasi material (jika ada), antara lain 204; 210 15) Material information (if any), among
mengenai investasi, ekspansi, divestasi, others concerning investment, expansion,
penggabungan/peleburan usaha, akuisisi, divestment, acquisition, debt/capital
restrukturisasi utang/modal, transaksi restructuring, transactions with related
Afiliasi, dan transaksi yang mengandung parties and transactions with conflict of
benturan kepentingan, yang terjadi pada interest that occurred during the year
tahun buku, antara lain memuat: under review, among others include:
a) Tanggal, nilai, dan objek transaksi; 210-211 a) Transaction date, value, and object;
b) Nama pihak yang melakukan 210-211 b) Name of transacting parties;
transaksi;
c) Sifat hubungan Afiliasi (jika ada); 210-211 c) Nature of related parties (if any);
d) Penjelasan mengenai kewajaran 212 d) Description of the fairness of the
transaksi; dan transaction; and
e) Pemenuhan ketentuan terkait; 212 e) Compliance with related rules and
regulations;
f) dalam hal terdapat hubungan afiliasi, 212 f) In the event that there is an
selain mengungkapkan informasi affiliation relationship, apart from
sebagaimana dimaksud dalam disclosing the information as
huruf a) sampai dengan huruf e), referred to in letter a) to letter e),
Emiten atau Perusahaan Publik juga the Issuer or Public Company also
mengungkapkan informasi: discloses information:
1) Pernyataan Direksi bahwa 212 1) A statement from the Board
transaksi afiliasi telah melalui of Directors that the affiliate
prosedur yang memadai untuk transaction has gone through
memastikan bahwa transaksi adequate procedures to
afiliasi dilaksanakan sesuai ensure that the affiliate
dengan praktik bisnis yang transaction is carried out in
berlaku umum antara lain accordance with generally
dilakukan dengan memenuhi accepted business practices,
prinsip transaksi yang wajar by complying with the arms-
(arms-length principle); dan length principle; and
2) Peran Dewan Komisaris dan 212-213 2) The role of the Board of
komite audit dalam melakukan Commissioners and the
prosedur yang memadai untuk audit committee in carrying
memastikan bahwa transaksi out adequate procedures
afiliasi dilaksanakan sesuai to ensure that affiliated
dengan praktik bisnis yang transactions are carried out
berlaku umum antara lain in accordance with generally
dilakukan dengan memenuhi accepted business practices,
prinsip transaksi yang wajar by complying with the arms-
(arms-length principle); length principle;
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g) Dalam hal transaksi afiliasi atau 213 g) For affiliated transactions or material
transaksi material dimaksud telah transactions which are business
diungkapkan dalam laporan keuangan activities carried out to generate
tahunan, ditambahkan informasi business income and are carried
mengenai rujukan pengungkapan out regularly, repeatedly, and/or
dalam laporan keuangan tahunan continuously, an explanation is added
tersebut. that the affiliated transactions or
material transactions are business
activities carried out to generate
operating income. and run regularly,
repeatedly, and/or continuously;
h) Untuk pengungkapan transaksi – h) For disclosure of affiliated
afiliasi dan/atau transaksi benturan transactions and/or conflict of
kepentingan yang merupakan hasil interest transactions resulting from
pelaksanaan transaksi afiliasi dan/ the implementation of affiliated
atau transaksi benturan kepentingan transactions and/or conflict of
yang telah disetujui pemegang saham interest transactions that have
independen, ditambahkan informasi been approved by independent
mengenai tanggal pelaksanaan RUPS shareholders, additional
yang menyetujui transaksi afiliasi dan/ information regarding the date
atau transaksi benturan kepentingan of the GMS which approved the
tersebut; affiliated transactions and/or
conflict of interest transactions is
added;
i) Dalam hal tidak terdapat transaksi – i) In the event that there is no
afiliasi dan/atau transaksi benturan affiliated transaction and/or conflict
kepentingan, maka diungkapkan of interest transaction, then this
mengenai hal tersebut; shall be disclosed;
16) Perubahan ketentuan peraturan 213 16) Changes in regulation which have a
perundang-undangan yang berpengaruh significant effect on the Issuer or Public
signifikan terhadap Emiten atau Company and impacts on the company (if
Perusahaan Publik dan dampaknya any); and
terhadap laporan keuangan (jika ada); dan
17) Perubahan kebijakan akuntansi, alasan dan 213 17) Changes in the accounting policy,
dampaknya terhadap laporan keuangan rationale and impact on the financial
(jika ada); statement (if any);
g. Tata Kelola Emiten atau Perusahaan Publik 218 g. Corporate Governance of the Issuer or Public
Company
Tata kelola Emiten atau Perusahaan Publik paling Corporate Governance of the Issuer or Public
sedikit memuat uraian singkat mengenai: Company contains at least:
1) RUPS, paling sedikit memuat: 228 1) GMS, at least contains:
a) Informasi mengenai keputusan RUPS a) Information regarding the
pada tahun buku dan 1 (satu) tahun resolutions of the GMS in the fiscal
sebelum tahun buku meliputi: year and 1 (one) year prior to the
fiscal year include:
1) keputusan RUPS pada tahun 230-235; 239-244 1) Resolutions of the GMS in the
buku dan 1 (satu) tahun sebelum fiscal year and 1 (one) year
tahun buku yang direalisasikan before the fiscal year realized
pada tahun buku; dan in the fiscal year; and
2) keputusan RUPS pada tahun – 2) Resolutions of the GMS in the
buku dan 1 (satu) tahun fiscal year and 1 (one) year
sebelum tahun buku yang belum before the fiscal year that
direalisasikan beserta alasan have not been realized and the
belum direalisasikan; reasons for not realizing them;
b) dalam hal Emiten atau Perusahaan 229 b) In the event that the Issuer or Public
Publik menggunakan pihak Company uses an independent
independen dalam pelaksanaan RUPS party in the conduct of the GMS to
untuk melakukan perhitungan suara, calculate the votes, then this matter
maka diungkapkan mengenai hal shall be disclosed;
tersebut;
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2) Direksi, mencakup antara lain: 2) The Board of Directors, covering:
a) Tugas dan tanggung jawab masing- 268-273 a) The tasks and responsibilities of each
masing anggota Direksi; member of the Board of Directors;
b) Pernyataan bahwa Direksi memiliki 267 b) Statement that the Board of
pedoman atau piagam (charter) Directors has already have board
Direksi; manual or charter;
c) Kebijakan dan pelaksanaan tentang 280-287 c) Policies and implementation of
frekuensi rapat Direksi, termasuk the frequency of meetings of the
rapat bersama Dewan Komisaris, dan Board of Directors, meetings of the
tingkat kehadiran anggota Direksi Board of Directors with the Board
dalam rapat tersebut termasuk of Commissioners, and the level
tingkat kehadiran dalam RUPS; of attendance of members of the
Board of Directors in the meeting
including attendance at the GMS;
d) pelatihan dan/atau peningkatan 273-274 d) Training and/or competency
kompetensi anggota Direksi: development of members of the
Board of Directors:
(1) kebijakan pelatihan dan/atau 273-274 (1) Policies for training and/or
peningkatan kompetensi anggota improving the competence
Direksi, termasuk program of members of the Board
orientasi bagi anggota Direksi of Directors, including an
yang baru diangkat (jika ada); orientation program for newly
dan appointed members of the
Board of Directors (if any); and
(2) pelatihan dan/atau peningkatan 273-274 (2) Training and/or competency
kompetensi yang diikuti anggota improvement attended by
Direksi dalam tahun buku (jika members of the Board of
ada); Directors in the fiscal year (if
any);
e) penilaian Direksi terhadap kinerja 277 e) The Board of Directors’ assessment
komite yang mendukung pelaksanaan of the performance of the
tugas Direksi pada tahun buku paling committees that support the
sedikit memuat: implementation of the Board of
Directors’ duties for the fiscal year
shall at least contain:
(1) prosedur penilaian kinerja; dan – (1) Performance appraisal
procedures; and
(2) kriteria yang digunakan seperti – (2) The criteria used are
capaian kinerja selama tahun performance achievements
buku, kompetensi dan kehadiran during the fiscal year, are
dalam rapat; dan competence and attendance
at meetings; and
f) dalam hal Emiten atau Perusahaan 277 f) In the event that the Issuer or
Publik tidak memiliki komite yang Public Company does not have
mendukung pelaksanaan tugas a committee that supports the
Direksi, maka diungkapkan mengenai implementation of the duties of the
hal tersebut. Board of Directors, this matter shall
be disclosed.
3) Dewan Komisaris, mencakup antara lain: 245 3) The Board of Commissioners, among
others include:
a) Tugas dan tanggung jawab Dewan 253 a) Duties and responsibilities of the
Komisaris; Board of Commissioners;
b) Pernyataan bahwa Dewan Komisaris 252-253 b) Statement that the Board of
memiliki pedoman atau piagam Commissioners has already have
(charter) Dewan Komisaris; the board manual or charter;
c) Kebijakan dan pelaksanaan tentang 280-287 c) Policies and implementation of the
frekuensi rapat Dewan Komisaris, frequency of meetings of the Board
termasuk rapat bersama Direksi, dan of Commissioners, meetings of the
tingkat kehadiran anggota Dewan Board of Commissioners with the
Komisaris dalam rapat tersebut Board of Directors and the level of
termasuk tingkat kehadiran dalam attendance of members of the Board
RUPS;; of Commissioners in these meetings
including attendance at the GMS;
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d) pelatihan dan/atau peningkatan 259 d) Training and/or competency
kompetensi anggota Dewan improvement of members of the
Komisaris: Board of Commissioners:
(1) kebijakan pelatihan dan/atau 259-260; 257 (1) Policy on competency training
peningkatan kompetensi anggota and/or development of members
Dewan Komisaris, termasuk of the Board of Commissioners,
program orientasi bagi anggota including orientation programs
Dewan Komisaris yang baru for newly appointed members
diangkat (jika ada); dan of the Board of Commissioners
(if any); and
(2) pelatihan dan/atau peningkatan 259-260 (2) Competency training and/
kompetensi yang diikuti anggota or development attended
Dewan Komisaris dalam tahun by members of the Board of
buku (jika ada); Commissioners in the fiscal year
(if any);
e) penilaian terhadap kinerja anggota 290-291 e) The assessment on the performance
Direksi dan anggota Dewan Komisaris of the Board of Directors and
dan pelaksanaannya, paling sedikit Board of Commissioners and the
memuat: implementation, at least covering:
(1) Prosedur pelaksanaan penilaian 290-291 (1) procedure for the implementation
kinerja; of performance assessment;
(2) Kriteria yang digunakan seperti 290-291 (2) Criteria used are performance
capaian kinerja selama tahun achievements during the
buku, kompetensi dan kehadiran fiscal year, competency and
dalam rapat; dan attendance at meetings; and
(3) Pihak yang melakukan penilaian; 290-291 (3) Assessor;
f) penilaian Dewan Komisaris terhadap 261-262 f) Board of Commissioners’
kinerja Komite yang mendukung assessment of the performance of
pelaksanaan tugas Dewan Komisaris the Committees that support the
pada tahun buku meliputi: implementation of the duties of the
Board of Commissioners in the fiscal
year includes:
(1) prosedur penilaian kinerja; dan 261-262 (1) Performance appraisal
procedures; and
(2) kriteria yang digunakan seperti 261-262 (2) The criteria used are performance
capaian kinerja selama tahun achievements during the
buku, kompetensi dan kehadiran fiscal year, competency and
dalam rapat; attendance at meetings;
4) Nominasi dan remunerasi Direksi dan 292 4) The nomination and remuneration of
Dewan Komisaris, paling sedikit memuat: the Board of Directors and the Board of
Commissioners shall at least contain:
a) prosedur nominasi, meliputi uraian 292 a) Nomination procedure, including
singkat mengenai kebijakan dan a brief description of the policies
proses nominasi anggota Direksi dan/ and process for nomination of
atau anggota Dewan Komisaris; dan members of the Board of Directors
and/or members of the Board of
Commissioners; and
b) prosedur dan pelaksanaan 292 b) Procedures and implementation
remunerasi Direksi dan Dewan of remuneration for the Board
Komisaris, antara lain: of Directors and the Board of
Commissioners, among others:
(1) prosedur penetapan remunerasi 292-293 (1) Procedures for determining
Direksi dan Dewan Komisaris; remuneration for the Board
of Directors and the Board of
Commissioners;
(2) struktur remunerasi Direksi dan 294 (2) The remuneration structure of
Dewan Komisaris seperti, gaji, the Board of Directors and the
tunjangan, tantiem/bonus dan Board of Commissioners such
lainnya; dan as salary, allowances, tantiem/
bonus and others; and
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(3) besarnya remunerasi masing- 295 (3) The amount of remuneration
masing anggota Direksi dan for each member of the Board
anggota Dewan Komisaris; of Directors and member of
the Board of Commissioners
5) Dewan Pengawas Syariah, bagi Emiten – 5) Sharia Supervisory Board, for Issuer or
atau Perusahaan Publik yang menjalankan Public Company that conduct business
kegiatan usaha berdasarkan prinsip syariah based on sharia law, as stipulated in the
sebagaimana tertuang dalam anggaran articles of association, at least containing:
dasar, paling sedikit memuat:
a) nama; – a) name;
b) dasar hukum pengangkatan dewan – b) Legal basis for the appointment of
pengawas syariah; the sharia supervisory board;
c) periode penugasan dewan pengawas – c) Period of assignment of the sharia
syariah; supervisory board;
d) tugas dan tanggung jawab Dewan – d) duty and responsibility of Sharia
Pengawas Syariah; dan Supervisory Board; and
e) frekuensi dan cara pemberian – e) frequency and procedure in
nasihat dan saran serta pengawasan providing advice and suggestion,
pemenuhan Prinsip Syariah di as well as the compliance of Sharia
Pasar Modal terhadap Emiten atau Principles by the Issuer or Public
Perusahaan Publik; Company in the Capital Market;
6) Komite Audit, mencakup antara lain: 296 6) Audit Committee, among others covering:
a) Nama dan jabatannya dalam 298-299 a) Name and position in the
keanggotaan komite; committee;
b) Usia; 298-299 b) Age;
c) Kewarganegaraan; 298-299 c) Citizenship;
d) Riwayat pendidikan; 298-299 d) Education background;
e) Riwayat jabatan, meliputi informasi: 298-299 e) History of position; including:
(1) Dasar hukum untuk pengangkatan 298-299 (1) Legal basis for appointment as
sebagai anggota komite; committee member;
(2) Rangkap jabatan, baik sebagai 298-299 (2) Dual position, as member
anggota Dewan Komisaris, of Board of Commissioners,
anggota Direksi, dan/atau member of Board of Directors,
anggota komite serta jabatan and/or member of committee,
lainnya (jika ada); dan and other position (if any); and
(3) Pengalaman kerja beserta 298-299 (3) working experience and period
periode waktunya baik di dalam in and outside the Issuer or
maupun di luar Emiten atau Public Company;
Perusahaan Publik;
f) Periode dan masa jabatan anggota 298 f) Period and terms of office of the
Komite Audit; member of Audit Committee;
g) Pernyataan independensi Komite 300 g) statement of independence of the
Audit; Audit Committee;
h) Pendidikan dan/atau pelatihan yang 306 h) Training and/or competency
telah diikuti dalam tahun buku (jika improvement that have been
ada); dan followed in the fiscal year (if any);
i) Kebijakan dan pelaksanaan tentang 304-305 i) Policies and implementation of
frekuensi rapat Komite Audit dan the frequency of audit committee
tingkat kehadiran anggota Komite meetings and the level of
Audit dalam rapat tersebut; attendance of audit committee
members in those meetings; and
j) Pelaksanaan kegiatan Komite Audit 302-303 j) the activities of the Audit
pada tahun buku sesuai dengan yang Committee in the year under
dicantumkan dalam pedoman atau review, in accordance with the Audit
piagam (charter) Komite Audit; Committee Charter;
7) Komite atau fungsi nominasi dan 306 7) The nomination and remuneration
remunerasi Emiten atau Perusahaan committee or function of the Issuer or
Publik, paling sedikit memuat: Public Company, at least containing:
a) Nama dan jabatannya dalam 309-310 a) Name and position in committee
keanggotaan komite; membership;
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b) Usia; 309-310 b) Age;
c) Kewarganegaraan; 309-310 c) Nationality;
d) Riwayat pendidikan; 309-310 d) Educational history;
e) Riwayat jabatan, meliputi informasi: 309-310 e) Position history, including
information on:
(1) Dasar hukum penunjukan 309-310 (1) Legal basis for appointment as
sebagai anggota komite; committee member;
(2) Rangkap jabatan, baik sebagai 309-310 (2) Concurrent positions, either
anggota Dewan Komisaris, as a member of the Board of
anggota Direksi, dan/atau Commissioners, member of
anggota komite serta jabatan the Board of Directors, and/or
lainnya (jika ada); dan committee member and other
positions (if any); and
(3) Pengalaman kerja beserta 309-310 (3) Work experience and period of
periode waktunya baik di dalam time both inside and outside
maupun di luar Emiten atau the Issuer or Public Company;
Perusahaan Publik;
f) Periode dan masa jabatan anggota 309 f) Period and term of office of the
komite; committee members;
g) Pernyataan independensi komite; 310-311 g) Statement of committee independence;
h) Pendidikan dan/atau pelatihan yang 315 h) Training and/or competency
telah diikuti dalam tahun buku (jika improvement that have been
ada); dan followed in the fiscal year (if any);
i) Uraian tugas dan tanggung jawab; 311-312 i) Description of duties and
responsibilities;
j) Pernyataan bahwa telah memiliki 307 j) A statement that it has a guideline
pedoman atau piagam (charter) or charter;
komite;
k) Kebijakan dan pelaksanaan tentang 314-315 k) Policies and implementation of the
frekuensi rapat komite dan tingkat frequency of meetings and the level
kehadiran anggota komite dalam of attendance of members at the
rapat tersebut; meeting;
l) uraian singkat pelaksanaan kegiatan 312-313 l) Brief description of the
pada tahun buku; dan implementation of activities in the
fiscal year; and
m) dalam hal tidak dibentuk komite – m) In the event that no nomination
nominasi dan remunerasi, Emiten and remuneration committee
atau Perusahaan Publik cukup is formed, the Issuer or Public
mengungkapkan informasi Company is sufficient to disclose the
sebagaimana dimaksud dalam information as referred to in letter i)
huruf i) sampai dengan huruf l) dan to letter l) and disclose:
mengungkapkan:
(1) alasan tidak dibentuknya komite; – (1) Reasons for not forming the
dan committee; and
(2) pihak yang melaksanakan fungsi – (2) The party carrying out the
nominasi dan remunerasi; nomination and remuneration
function;
8) Komite lain yang dimiliki Emiten atau 316 8) Other committees owned by Issuers or
Perusahaan Publik dalam rangka Public Companies in order to support the
mendukung fungsi dan tugas Direksi (jika functions and tasks of the Board of Directors
ada) dan/atau komite yang mendukung (if any) and/or committees that support
fungsi dan tugas Dewan Komisaris, paling the functions and duties of the Board of
sedikit memuat: Commissioners, the least contains:
a) Nama dan jabatannya dalam 316-320 a) Name and position in the
keanggotaan komite; Committee;
b) Usia; 316-320 b) Age;
c) Kewarganegaraan; 316-320 c) Citizenship;
d) Riwayat pendidikan; 316-320 d) Education background;
e) Riwayat jabatan, meliputi informasi: 316-320 e) History of position, including:
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(1) Dasar hukum penunjukan 316-320 (1) Legal basis for the appointment
sebagai anggota komite; as member of the committee;
(2) Rangkap jabatan, baik sebagai 316-320 (2) Dual position, as member
anggota Dewan Komisaris, of Board of Commissioners,
anggota Direksi, dan/atau member of Board of Directors,
anggota komite serta jabatan and/or member of committee,
lainnya (jika ada); dan and other position (if any); and
(3) Pengalaman kerja beserta 316-320 (3) Working experience and
periode waktunya baik di dalam period in and outside the
maupun di luar Emiten atau Issuer or Public Company;
Perusahaan Publik;
f) Periode dan masa jabatan anggota 318 f) Period and terms of office of the
komite; member of Audit Committee;
g) Pernyataan independensi komite; 320-321 g) Statement of committee independence;
h) Pendidikan dan/atau pelatihan yang 324 h) Training and/or competency
telah diikuti dalam tahun buku (jika improvement that have been
ada); dan followed in the fiscal year (if any);
and
i) Uraian tugas dan tanggung jawab; 321 i) Description of duties and
responsibilities;
j) Pernyataan bahwa telah memiliki 316 j) A statement that the committee has
pedoman atau piagam (charter) had guidelines or charters;
komite;
k) Kebijakan dan pelaksanaan tentang 323 k) Policies and implementation of the
frekuensi rapat komite dan tingkat frequency of committee meetings
kehadiran anggota komite dalam and the level of attendance
rapat tersebut; of committee members at the
meeting; and
l) uraian singkat pelaksanaan kegiatan 322 l) A brief description of the
pada tahun buku; dan committee’s activities for the fiscal
year;
9) Sekretaris Perusahaan, mencakup antara 325 9) Corporate Secretary, including:
lain:
a) nama; 325 a) name;
b) domisili; 325 b) domicile;
c) riwayat jabatan, meliputi informasi: 325 c) history of position, including:
(1) dasar hukum penunjukan sebagai 325 (1) legal basis for the appointment
Sekretaris Perusahaan; dan as Corporate Secretary; and
(2) pengalaman kerja beserta 325 (2) working experience and period
periode waktunya baik di dalam in and outside the Issuer or
maupun di luar Emiten atau Public Company;
Perusahaan Publik;
d) riwayat pendidikan; 325 d) education background;
e) pendidikan dan/atau pelatihan yang 326 e) education and/or training during
diikuti dalam tahun buku; dan the year under review; and
f) uraian singkat pelaksanaan tugas 328-334 f) brief description on the
Sekretaris Perusahaan pada tahun implementation of duties of the
buku; Corporate Secretary in the year
under review;
10) Unit Audit Internal, mencakup antara lain: 335 10) Internal Audit Unit, among others
including:
a) Nama kepala Unit Audit Internal; 335 a) Name of Head of Internal Audit Unit;
b) Riwayat jabatan, meliputi informasi: 335 b) History of position, including:
(1) Dasar hukum penunjukan 335 (1) Legal basis for the appointment
sebagai Kepala Audit Internal; as Head of Internal Audit Unit;
dan and
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(2) Pengalaman kerja beserta 335 (2) Working experience and
periode waktunya baik di dalam period in and outside the
maupun di luar Emiten atau Issuer or Public Company;
Perusahaan Publik;
c) Kualifikasi atau sertifikasi sebagai 336-337 c) Qualification or certification as
profesi audit internal (jika ada); internal auditor (if any);
d) Pendidikan dan/atau pelatihan yang 340-341 d) Education and/or training during
diikuti dalam tahun buku; the year under review;
e) Struktur dan kedudukan Unit Audit 336 e) Structure and position of Internal
Internal; Audit Unit;
f) Uraian tugas dan tanggung jawab; 337-338 f) Description of duties and
responsibilities;
g) Pernyataan bahwa telah memiliki 337 g) Statement that the Internal Audit
pedoman atau piagam (charter) Unit Unit has already have Internal Audit
Audit Internal; dan Unit charter; and
h) Uraian singkat pelaksanaan tugas Unit 339 h) Brief description on the implementation
Audit Internal pada tahun buku; of duty of Internal Audit Unit during the
year under review;
11) Uraian mengenai sistem pengendalian 342 11) Description on internal control system
internal (internal control) yang diterapkan adopted by the Issuer or Public Company,
oleh Emiten atau Perusahaan Publik, paling at least covering:
sedikit mengenai:
a) Pengendalian keuangan dan 342 a) Financial and operational control,
operasional, serta kepatuhan and compliance to the other
terhadap peraturan perundang- prevailing rules; and
undangan lainnya; dan
b) Tinjauan atas efektivitas sistem 343 b) Review on the effectiveness of
pengendalian internal; internal control systems;
c) Pernyataan Direksi dan/atau Dewan 343 c) Statement of the Board of Directors
Komisaris atas kecukupan sistem and/or Board of Commissioners on the
pengendalian internal; adequacy of the internal control system;
12) Sistem manajemen risiko yang diterapkan 344 12) Risk management system implemented
oleh Emiten atau Perusahaan Publik, paling by the company, at least includes:
sedikit mengenai:
a) Gambaran umum mengenai sistem 344; 346-347 a) General description about the
manajemen risiko Emiten atau company’s risk management system
Perusahaan Publik; the Issuer or Public Company;
b) Jenis risiko dan cara pengelolaannya; 347-349; 357 b) Types of risk and the management;
dan and
c) Tinjauan atas efektivitas sistem 353 c) Review the effectiveness of the risk
manajemen risiko Emiten atau management system applied by the
Perusahaan Publik; Issuer or Public Company;
d) Pernyataan Direksi dan/atau Dewan 355 d) Statement of the Board of Directors
Komisaris atau komite audit atas and/or the Board of Commissioners or
kecukupan sistem manajemen risiko; the audit committee on the adequacy
of the risk management system;
13) Perkara hukum yang berdampak material 358-361 13) Legal cases that have a material impact
yang dihadapi oleh Emiten atau Perusahaan faced by Issuers or Public Companies,
Publik, entitas anak, anggota Direksi dan subsidiaries, members of the Board of
anggota Dewan Komisaris (jika ada), antara Directors and members of the Board of
lain meliputi: Commissioners (if any), at least contain:
a) Pokok perkara/gugatan; 358-361 a) Substance of the case/claim;
b) Status penyelesaian perkara/gugatan; 358-361 b) Status of settlement of case/claim;
dan and
c) Pengaruhnya terhadap kondisi Emiten 358-361 c) Potential impacts on the condition
atau Perusahaan Publik; of the Issuer or Public Company;
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14) Informasi tentang sanksi administratif yang 361 14) information about administrative
dikenakan kepada Emiten atau Perusahaan sanctions imposed to Issuer or Public
Publik, anggota Dewan Komisaris dan Company, members of the Board
Direksi, oleh otoritas Pasar Modal dan of Commissioners and the Board
otoritas lainnya pada tahun buku (jika ada); of Directors, by the Capital Market
Authority and other authorities during
the last fiscal year (if any);
15) Informasi mengenai kode etik Emiten atau 361 15) information about codes of conduct of
Perusahaan Publik meliputi: the Issuer or Public Company, includes:
a) Pokok-pokok kode etik; 362 a) Key points of the code of conduct;
b) Bentuk sosialisasi kode etik dan upaya 362-363 b) Socialization of the code of conduct
penegakannya; dan and enforcement; and
c) Pernyataan bahwa kode etik berlaku 363 c) Statement that the code of
bagi anggota Direksi, anggota Dewan conduct is applicable for the Board
Komisaris, dan karyawan Emiten atau of Commissioners, the Board of
Perusahaan Publik; Directors, and employees of the
Issuer of Public Company;
16) Uraian singkat mengenai kebijakan 368 16) A brief description of the policy of
pemberian kompensasi jangka panjang providing long-term performance-based
berbasis kinerja kepada manajemen compensation to management and/
dan/atau karyawan yang dimiliki oleh or employees owned by the Issuer or
Emiten atau Perusahaan Publik (jika ada), Public Company (if any), including the
antara lain berupa program kepemilikan management stock ownership program
saham oleh manajemen (management (MSOP) and/or program employee stock
stock ownership program/MSOP) dan/ ownership (ESOP);
atau program kepemilikan saham oleh
karyawan (employee stock ownership
program/ESOP); Dalam hal pemberian
kompensasi berupa program kepemilikan
saham oleh manajemen (management
stock ownership program/MSOP) dan/atau
program kepemilikan saham oleh karyawan
(employee stock ownership program/
ESOP), informasi yang diungkapkan paling
sedikit memuat:
a) jumlah saham dan/atau opsi; – a) Number of shares and/or options;
b) jangka waktu pelaksanaan; – b) Implementation period;
c) persyaratan karyawan dan/atau – c) Requirements for eligible employees
manajemen yang berhak; dan and/or management; and
d) harga pelaksanaan atau penentuan – d) Exercise price or determination of
harga pelaksanaan; exercise price;
17) Uraian singkat mengenai kebijakan 17) A brief description of the information
pengungkapan informasi mengenai: disclosure policy regarding:
a) Kepemilikan saham anggota Direksi 109; 257-258 a) Share ownership of members of the
dan anggota Dewan Komisaris paling Board of Directors and members of
lambat 3 (tiga) hari kerja setelah the Board of Commissioners no later
terjadinya kepemilikan atau setiap than 3 (three) working days after
perubahan kepemilikan atas saham the occurrence of ownership or any
Perusahaan Terbuka; dan change in ownership of shares of a
Public Company; and
b) Pelaksanaan atas kebijakan dimaksud; 109; 257-258 b) Implementation of the policy;
18) Uraian mengenai sistem pelaporan 370 18) Description of whistleblowing system at
pelanggaran (whistleblowing system) di the Issuer or Public Company (if any),
Emiten atau Perusahaan Publik (jika ada), among others include:
antara lain meliputi:
a) Cara penyampaian laporan 371 a) Mechanism for violation reporting;
pelanggaran;
b) Perlindungan bagi pelapor; 371 b) Protection for the whistleblower;
c) Penanganan pengaduan; 371 c) Handling of violation reports;
d) Pihak yang mengelola pengaduan; 371 d) Unit responsible for handling of
dan violation report; and
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e) Hasil dari penanganan pengaduan, 372 e) Results from violation report
paling sedikit meliputi: handling, at least includes:
(1) Jumlah pengaduan yang masuk 372 (1) Number of complaints
dan diproses dalam tahun buku; received and processed during
dan the fiscal year; and
(2) Tindak lanjut pengaduan; 372 (2) Follow up of complaints;
19) Uraian mengenai kebijakan anti korupsi 388 19) A description of the anti-corruption
Emiten atau Perusahaan Publik, paling policy of the Issuer or Public Company, at
sedikit memuat: least containing:
a) program dan prosedur yang dilakukan 366 a) Programs and procedures
dalam mengatasi praktik korupsi, implemented in overcoming corrupt
balas jasa (kickbacks), fraud, suap practices, kickbacks, fraud, bribery
dan/atau gratifikasi dalam Emiten and/or gratification in Issuers or
atau Perusahaan Publik; dan Public Companies; and
b) pelatihan/sosialisasi anti korupsi 367 b) Anti-corruption training/
kepada karyawan Emiten atau socialization to employees of Issuers
Perusahaan Publik; or Public Companies;
20) Penerapan atas Pedoman Tata Kelola 378-383 20) Implementation of the Guidelines
Perusahaan Terbuka bagi Emiten yang of Corporate Governance for Public
menerbitkan Efek Bersifat Ekuitas atau Companies for Issuer issuing Equity-
Perusahaan Publik, meliputi: based Securities or Public Company,
including:
a) pernyataan mengenai rekomendasi 378-383 a) statement regarding recommendation
yang telah dilaksanakan; dan/atau that have been implemented; and/or
b) penjelasan atas rekomendasi yang 378-383 b) description of recommendation that
belum dilaksanakan, disertai alasan have not been implemented, along
dan alternatif pelaksanaannya (jika with the reason and alternatives of
ada); implementation (if any);
h. Tanggung Jawab Sosial dan Lingkungan Emiten 384 h. Social and Environmental Responsibility of the
atau Perusahaan Publik Issuer or Public Company
1) Informasi yang diungkapkan dalam bagian – 1) The information disclosed in the social
tanggung jawab sosial dan lingkungan and environmental responsibility section
merupakan Laporan Keberlanjutan is a Sustainability Report as referred
(Sustainability Report) sebagaimana to in the Financial Services Authority
dimaksud dalam Peraturan Otoritas Jasa Regulation Number 51/POJK.03/2017
Keuangan Nomor 51/POJK.03/2017 tentang concerning the Implementation of
Penerapan Keuangan Berkelanjutan bagi Sustainable Finance for Financial
Lembaga Jasa Keuangan, Emiten, dan Services Institutions, Issuers, and Public
Perusahaan Publik, paling sedikit memuat: Companies, at at least includes:
a) penjelasan strategi keberlanjutan; – a) Explanation of the sustainability
strategy;
b) ikhtisar aspek keberlanjutan – b) Overview of sustainability
(ekonomi, sosial, dan lingkungan aspects (economic, social, and
hidup); environmental);
c) profil singkat Emiten atau Perusahaan – c) Brief profile of the Issuer or Public
Publik; Company;
d) penjelasan Direksi; – d) Explanation of the Board of Directors;
e) tata kelola keberlanjutan; – e) Sustainability governance;
f) kinerja keberlanjutan; – f) Sustainability performance;
g) verifikasi tertulis dari pihak – g) Written verification from an
independen, jika ada; independent party, if any;
h) lembar umpan balik (feedback) untuk – h) Feedback sheet for readers, if any;
pembaca, jika ada; dan and
i) anggapan Emiten atau Perusahaan – i) The response of the Issuer or Public
Publik terhadap umpan balik laporan Company to the previous year’s
tahun sebelumnya; report feedback;
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2) Laporan Keberlanjutan sebagaimana – 2) The Sustainability Report as referred
dimaksud pada angka 1), harus disusun to in number 1) must be prepared in
sesuai Pedoman Teknis Penyusunan accordance with the Technical Guidelines
Laporan Keberlanjutan (Sustainability for the Preparation of a Sustainability
Report) Bagi Emiten dan Perusahaan Publik Report for Issuers and Public Companies
sebagaimana tercantum dalam Lampiran II as contained in Appendix II which is an
yang merupakan bagian tidak terpisahkan integral part of this Financial Services
dari Surat Edaran Otoritas Jasa Keuangan Authority Circular Letter;
ini;
3) Informasi Laporan Keberlanjutan – 3) Information on the Sustainability Report
(Sustainability Report) pada angka 1) in number 1) can:
dapat:
a) diungkapkan pada bagian lain yang – a) Disclosed in other relevant sections
relevan di luar bagian tanggung outside the Social and Environmental
jawab sosial dan lingkungan, seperti Responsibility section, such as the
penjelasan Direksi terkait Laporan Directors’ explanation regarding the
Keberlanjutan diungkapkan dalam Sustainability Report disclosed in
bagian terkait Laporan Direksi; dan/ the section related to the Directors’
atau Report; and/or
b) merujuk pada bagian lain di luar – b) Refers to other sections outside
bagian tanggung jawab sosial dan the Social and Environmental
lingkungan dengan tetap mengacu Responsibility section by still
pada Pedoman Teknis Penyusunan referring to the Technical Guidelines
Laporan Keberlanjutan (Sustainability for the Preparation of Sustainability
Report) Bagi Emiten dan Perusahaan Reports for Issuers and Public
Publik sebagaimana tercantum dalam Companies as listed in Appendix
Lampiran II yang merupakan bagian II which is an integral part of this
tidak terpisahkan dari Surat Edaran Financial Services Authority Circular
Otoritas Jasa Keuangan ini, seperti Letter, such as the profile of the
profil Emiten atau Perusahaan Publik; Issuer or Public Company;
4) Laporan Keberlanjutan (Sustainability – 4) The Sustainability Report as referred to
Report) sebagaimana dimaksud pada in number 1) is an inseparable part of
angka 1) merupakan bagian yang tidak the Annual Report but can be presented
terpisahkan dari Laporan Tahunan namun separately from the Annual Report;
dapat disajikan secara terpisah dengan
Laporan Tahunan;
5) Dalam hal Laporan Keberlanjutan disajikan – 5) In the event that the Sustainability
secara terpisah dengan Laporan Tahunan, Report is presented separately from the
informasi yang diungkapkan dalam Laporan Annual Report, the information disclosed
Keberlanjutan dimaksud harus: in the Sustainability Report must:
a) memuat seluruh informasi – a) Contains all the information as
sebagaimana dimaksud pada angka referred to in number 1); and
1); dan
b) disusun sesuai Pedoman Teknis – b) Prepared in accordance with
Penyusunan Laporan Keberlanjutan the Technical Guidelines for the
(Sustainability Report) Bagi Emiten Preparation of a Sustainability
dan Perusahaan Publik sebagaimana Report for Issuers and Public
tercantum dalam Lampiran II yang Companies as listed in Appendix
merupakan bagian tidak terpisahkan II which is an integral part of this
dari Surat Edaran Otoritas Jasa Financial Services Authority Circular
Keuangan ini; Letter;
6) Dalam hal Laporan Keberlanjutan disajikan – 6) In the event that the Sustainability
secara terpisah dengan Laporan Tahunan, Report is presented separately from
maka dalam bagian tanggung jawab sosial the Annual Report, then the Social and
dan lingkungan memuat informasi bahwa Environmental Responsibility section
informasi mengenai tanggung jawab sosial contains information that information on
dan lingkungan telah diungkapkan dalam Social and Environmental Responsibility
Laporan Keberlanjutan yang disajikan has been disclosed in the Sustainability
secara terpisah dari Laporan Tahunan; dan Report which is presented separately
from the Annual Report; and
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7) Penyampaian Laporan Keberlanjutan – 7) Submission of the Sustainability Report
(Sustainability Report) yang disajikan which is presented separately from
secara terpisah dengan Laporan Tahunan the Annual Report must be submitted
harus disampaikan bersamaan dengan together with the Annual Report.
penyampaian Laporan Tahunan.
i Laporan Keuangan Tahunan yang Telah Diaudit 413 i Audited Annual Financial Statement
(Lampiran | Appendix))
Laporan keuangan tahunan yang dimuat dalam Financial Statements included in Annual Report
Laporan Tahunan disusun sesuai dengan should be prepared in accordance with the
Standar Akuntansi Keuangan di Indonesia dan Financial Accounting Standards in Indonesia
telah diaudit oleh Akuntan. Laporan keuangan and audited by an Accountant. The said
dimaksud memuat pernyataan mengenai financial statement should be included with
pertanggungjawaban atas laporan keuangan statement of responsibility for financial report
sebagaimana diatur dalam peraturan perundang- as stipulated in the legislations in the Capital
undangan di sektor Pasar Modal yang mengatur Markets sector governing the responsibility of
mengenai tanggung jawab Direksi atas laporan the Board of Directors on the financial report
keuangan atau peraturan perundang-undangan or the legislations in the Capital Markets sector
di sektor Pasar Modal yang mengatur mengenai governing the periodic reports of securities
laporan berkala Perusahaan Efek dalam hal company in the event the Issuer is a Securities
Emiten merupakan Perusahaan Efek; dan Company; and
j Surat Pernyataan Anggota Direksi dan Anggota 54-55 j Letter of Statement of the Board of Directors
Dewan Komisaris tentang Tanggung Jawab atas and the Board of Commissioners regarding the
Laporan Tahunan Responsibility for Annual Reporting
Surat pernyataan anggota Direksi dan anggota 54-55 Letter of statement of the Board of Directors
Dewan Komisaris tentang tanggung jawab atas and the Board of Commissioners regarding
Laporan Tahunan disusun sesuai dengan format the responsibility for Annual Reporting should
Surat Pernyataan Anggota Direksi dan Anggota be prepared according to the format of letter
Dewan Komisaris tentang Tanggung Jawab of statement of member of Board of Directors
atas Laporan Tahunan sebagaimana tercantum and the Board of Commissioners regarding the
dalam Lampiran yang merupakan bagian tidak responsibility for Annual Reporting as attached
terpisahkan dari Surat Edaran Otoritas Jasa in the Attachment, which is an integral part of
Keuangan ini. this Circulation Letter of the Financial Services
Authority.
412 PT ELNUSA Tbk Laporan Tahunan 2023
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LAPORAN KEUANGAN Financial Report
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The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN FINANCIAL POSITION
Tanggal 31 Desember 2023 As of December 31, 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/ 31 Desember/
December 31, Catatan/ December 31,
2023 Notes 2022
ASET ASSETS
ASET LANCAR CURRENT ASSETS
2f,2g,2h
Kas dan setara kas 2.077.725 2j,4,31a 1.656.975 Cash and cash equivalents
Piutang usaha - neto: 2g,2h,5 Trade receivables - net:
Pihak ketiga 217.131 162.882 Third parties
Pihak berelasi 2.793.973 2j,31b 2.756.473 Related parties
Aset keuangan lancar lainnya - neto: 2g,2h,6 Other current financial assets - net:
Pihak ketiga 3.024 7.812 Third parties
Pihak berelasi 36.454 2j,31c 95.726 Related parties
Persediaan - neto 452.691 2i,7 429.814 Inventories - net
Uang muka - bagian lancar 43.759 8 24.177 Advances - current portion
Pajak dibayar di muka - bagian lancar 406.888 2u,19a 93.323 Prepaid taxes - current portion
Biaya dibayar di muka dan aset Prepaid expenses and other
lancar lainnya 74.656 9 59.834 current assets
Total Aset Lancar 6.106.301 5.287.016 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset keuangan tidak lancar lainnya - neto: 2g,2h Other non-current financial assets - net:
Pihak ketiga 111.000 3b,10 111.000 Third parties
Pihak berelasi 268.502 2j,31d 299.919 Related parties
Investasi pada saham - neto 38.375 11 30.779 Investments in shares - net
Uang muka - bagian tidak lancar 37.074 8 31.750 Advances - non-current portion
Aset tetap - neto 1.889.189 2k,3b,12 1.714.770 Fixed assets - net
Aset takberwujud - neto 6.637 2l,2o,13 8.098 Intangible assets - net
Properti investasi - neto 50.961 2n,3b,14 51.049 Investment properties - net
Pajak dibayar di muka - Prepaid taxes - non-current
bagian tidak lancar 606.051 2u,19a 607.579 portion
Aset hak-guna - neto 335.995 2m,15 544.437 Right-of-use assets - net
Aset pajak tangguhan - neto 129.282 2u,3b,19d 129.824 Deferred tax assets - net
Aset lain-lain 22.115 19.868 Other assets
Total Aset Tidak Lancar 3.495.181 3.549.073 Total Non-current Assets
TOTAL ASET 9.601.482 8.836.089 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian ini secara keseluruhan. taken as a whole.
1
Page 430
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Desember 2023 As of December 31, 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/ 31 Desember/
December 31, Catatan/ December 31,
2023 Notes 2022
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
2g,2h,16,
Pinjaman bank jangka pendek 171.231 2j,31e,32d 128.258 Short-term bank loans
Utang usaha: 2g,2h,17 Trade payables:
Pihak ketiga 570.631 308.671 Third parties
Pihak berelasi 434.186 2j,31f 370.007 Related parties
Liabilitas jangka pendek lainnya 65.978 2g,2h,18 47.705 Other current liabilities
Liabilitas imbalan kerja Short-term employee
jangka pendek 274.538 2g,2h,23d 237.560 benefit liabilities
2g,2h,
Beban akrual 2.405.488 20 2.175.267 Accrued expenses
Utang pajak 60.975 2u,19b 58.255 Taxes payable
Pendapatan ditangguhkan - Deferred income -
bagian lancar 10.700 22,31g 10.700 current portion
2g,2h
Liabilitas sewa - bagian lancar 240.396 2m,15 224.755 Lease liabilities - current portion
Total Liabilitas Jangka Pendek 4.234.123 3.561.178 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Pendapatan ditangguhkan - Deferred income -
bagian tidak lancar 48.150 22,31g 58.850 net of current portion
Liabilitas sewa - 2g,2h Lease liabilities -
bagian tidak lancar 132.983 2m,15 354.092 net of current portion
Utang sukuk 698.607 2g,2h,21 697.866 Sukuk payable
Liabilitas imbalan kerja 71.551 2s,3b,23 46.892 Employee benefits liability
Total Liabilitas Jangka Panjang 951.291 1.157.700 Total Non-current Liabilities
TOTAL LIABILITAS 5.185.414 4.718.878 TOTAL LIABILITIES
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to
kepada pemilik entitas induk owners of the parent entity
Modal saham - nilai nominal Share capital - Rp100 (full amount)
Rp100 (nilai penuh) per saham par value per share
Modal dasar - 22.500.000.000 saham Authorized - 22,500,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
7.298.500.000 saham 729.850 24a,36e 729.850 7,298,500,000 shares
Tambahan modal disetor 435.691 2e,2x,24b 435.691 Additional paid-in capital
Saldo laba: Retained earnings:
Dicadangkan 158.109 24c 158.109 Appropriated
Tidak dicadangkan 3.138.916 2.824.819 Unappropriated
Penghasilan komprehensif lain (48.086) 2s,24d (32.844) Other comprehensive income
Ekuitas yang dapat diatribusikan Equity attributable to
kepada pemilik entitas induk - neto 4.414.480 4.115.625 owners of the parent entity - net
Kepentingan nonpengendali 1.588 2b,25 1.586 Non-controlling interests
EKUITAS - NETO 4.416.068 4.117.211 EQUITY - NET
TOTAL LIABILITAS DAN EKUITAS 9.601.482 8.836.089 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian ini secara keseluruhan. taken as a whole.
2
Page 431
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada For the Year Ended
Tanggal 31 Desember 2023 December 31, 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir
Pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
2023 Notes 2022
2j, 2r,
PENDAPATAN 12.564.391 26,31i 12.305.690 REVENUES
2j,2r,
BEBAN POKOK PENDAPATAN (11.394.689) 27,31j (11.393.357) COST OF REVENUES
LABA BRUTO 1.169.702 912.333 GROSS PROFIT
Beban penjualan (7.562) (5.158) Selling expenses
Beban umum dan administrasi (492.488) 28 (409.160) General and administrative expenses
Pendapatan keuangan 75.068 29.604 Finance income
Beban keuangan (115.221) 29 (143.320) Finance expenses
Lain-lain - neto 17.112 30 102.588 Others - net
LABA SEBELUM PAJAK FINAL PROFIT BEFORE FINAL TAX
DAN PAJAK PENGHASILAN 646.611 486.887 AND INCOME TAX
Beban pajak final (28.743) 2u (29.726) Final tax expense
LABA SEBELUM PAJAK PENGHASILAN 617.868 457.161 PROFIT BEFORE INCOME TAX
Beban pajak penghasilan (114.737) 2u,19c (79.103) Income tax expense
LABA TAHUN BERJALAN 503.131 378.058 PROFIT FOR THE YEAR
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified to
ke laba rugi profit or loss
Pengukuran kembali program Remeasurements of defined
imbalan pasti (19.303) 2s,23a 19.755 benefit plans
Pajak tangguhan terkait 4.061 2u,19d (4.346) Related deferred tax
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
TAHUN BERJALAN SETELAH PAJAK (15.242) 24d 15.409 FOR THE YEAR AFTER TAX
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN 487.889 393.467 FOR THE YEAR
LABA TAHUN BERJALAN YANG PROFIT FOR THE YEAR
DAPAT DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 503.129 378.065 Owners of the parent entity
Kepentingan nonpengendali 2 (7) Non-controlling interests
Total 503.131 378.058 Total
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN YANG FOR THE YEAR
DAPAT DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 487.887 393.474 Owners of the parent entity
Kepentingan nonpengendali 2 (7) Non-controlling interests
Total 487.889 393.467 Total
LABA PER SAHAM EARNINGS PER SHARE
(NILAI PENUH) 68,94 2w,34 51,80 (FULL AMOUNT)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian ini secara keseluruhan. taken as a whole.
3
Page 432
The original consolidated financial statements included herein are in the Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2023 For the Year Ended December 31, 2023
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain) (Expressed in Millions of Rupiah, Unless Otherwise Stated)
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk/
Equity attributable to owners of the parent entity
Saldo laba/Retained earnings Penghasilan
Tambahan komprehensif Kepentingan
modal disetor/ Tidak lain/Other nonpengendali/ Ekuitas -
Catatan/ Modal saham/ Additional Dicadangkan/ dicadangkan/ comprehensive Neto/ Non-controlling neto/
Notes Share capital paid-in capital Appropriated Unappropriated income Net Interest Equity - net
Saldo 31 Desember 2021 729.850 435.691 155.934 2.503.303 (48.253) 3.776.525 1.609 3.778.134 Balance as of December 31, 2021
Total Laba komprehensif Total comprehensive income
tahun berjalan - - - 378.065 15.409 393.474 (7) 393.467 for the year
Cadangan umum 24c - - 2.175 (2.175) - - - - Appropriation for general reserve
Dividen kas 24c - - - (54.374) - (54.374) - (54.374) Cash dividend
Kenaikan persentase
kepemilikan pada Increase in percentage
entitas anak - - - - - - (16) (16) of ownership in subsidiary
Saldo 31 Desember 2022 729.850 435.691 158.109 2.824.819 (32.844) 4.115.625 1.586 4.117.211 Balance as of December 31, 2022
Total laba komprehensif Total comprehensive income
tahun berjalan - - - 503.129 (15.242) 487.887 2 487.889 for the year
Dividen kas 24c - - - (189.032) - (189.032) - (189.032) Cash dividend
Saldo 31 Desember 2023 729.850 435.691 158.109 3.138.916 (48.086) 4.414.480 1.588 4.416.068 Balance as of December 31, 2023
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan The accompanying notes to the consolidated financial statements form an integral part of
dari laporan keuangan konsolidasian ini secara keseluruhan. these consolidated financial statements taken as a whole.
4
Page 433
The original consolidated financial statements included herein
are in the Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT
Untuk Tahun yang Berakhir pada OF CASH FLOWS
Tanggal 31 Desember 2023 For the Year Ended
(Disajikan dalam Jutaan Rupiah, December 31, 2023
Kecuali Dinyatakan Lain) (Expressed in Millions of Rupiah,
Unless Otherwise Stated)
Tahun yang Berakhir
Pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
2023 Notes 2022
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan dari pelanggan 12.647.968 12.190.727 Receipts from customers
Pembayaran kepada pemasok Payments to suppliers
dan kontraktor (9.819.034) (9.684.837) and contractors
Pembayaran untuk karyawan (1.652.706) (1.387.720) Payments to employees
Kas yang dihasilkan dari operasi 1.176.228 1.118.170 Cash generated from operations
Penerimaan restitusi pajak 293.766 19e 494.841 Receipts of tax refunds
Penerimaan pendapatan keuangan 74.648 29.459 Receipts of finance income
Pembayaran kepada pemerintah (126.195) (130.345) Cash paid to government
Pembayaran pajak penghasilan (17.749) (48.625) Payments of income taxes
Pembayaran beban administrasi bank (16.025) (9.546) Payments of bank administrations
Penerimaan lainnya - neto 5.317 7.327 Other receipts - net
Kas neto diperoleh dari Net cash provided by
aktivitas operasi 1.389.990 1.461.281 operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penerimaan dari penjualan aset tetap 846 12 2.558 Proceeds from sale of fixed assets
Pembelian aset tetap (474.377) (371.333) Purchases of fixed assets
Pembelian aset tetap untuk piutang Purchase of fixed assets
sewa pembiayaan (5.957) - for finance lease receivables
Pembelian barang konsumsi Purchase of long-life
tahan lama (5.456) (21.704) consumable goods
Pembelian aset takberwujud (2.795) 13 (1.165) Purchases of intangible assets
Penerimaan dividen kas dari Receipts of cash dividends from
perusahaan asosiasi - 4.163 associates
Penambahan kepemilikan Addition of ownership
saham di entitas anak - (60) in subsidiary
Kas neto digunakan untuk Net cash used in
aktivitas investasi (487.739) (387.541) investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan dari pinjaman bank 353.977 16, 37 700.428 Proceeds from bank loans
Pembayaran liabilitas sewa (258.639) (247.500) Payments of lease liabilities
Pembayaran pinjaman bank (310.716) 16, 37 (937.900) Payments for bank loans
Pembayaran dividen kas (189.032) 24c (54.374) Payments of cash dividends
Pembayaran bunga Payment of interests
pinjaman dan imbalan sukuk (73.221) (69.603) from loan and sukuk
Penerimaan kas yang Proceeds of
dibatasi penggunaannya - neto - 21.530 restricted cash - net
Kas neto digunakan untuk Net cash used in
aktivitas pendanaan (477.631) (587.419) financing activities
Dampak perubahan selisih kurs Effect of exchange rate changes
terhadap kas dan setara kas (3.870) 25.885 on cash and cash equivalents
KENAIKAN NETO NET INCREASE IN
KAS DAN SETARA KAS 420.750 512.206 CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PADA AWAL TAHUN 1.656.975 4 1.144.769 AT THE BEGINNING OF THE YEAR
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AKHIR TAHUN 2.077.725 4 1.656.975 AT THE END OF THE YEAR
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian ini secara keseluruhan. taken as a whole.
5
Page 434
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan a. Establishment of the Company
PT Elnusa Tbk (“Perusahaan”) didirikan dengan PT Elnusa Tbk (the “Company”) was established
nama PT Electronika Nusantara berdasarkan under the name of PT Electronika Nusantara
Akta Notaris No. 18 tanggal 25 Januari 1969 based on Notarial Deed No. 18 dated
dari Tan Thong Kie, S.H., sebagaimana diubah January 25, 1969 of Tan Thong Kie, S.H., which
melalui Akta Notaris No. 10 tanggal was subsequently amended by Notarial Deed No.
13 Februari 1969 dari notaris yang sama. Akta 10 dated February 13, 1969 of the same notary.
pendirian ini, yang merupakan Anggaran Dasar The Deed of Establishment, which is the
Perusahaan, telah mendapat pengesahan dari Company’s Articles of Association, was approved
Menteri Kehakiman Republik Indonesia melalui by the Minister of Justice of the Republic of
Surat Keputusan No. J.A.5/18/24 tanggal Indonesia in his Decision Letter No. J.A.5/18/24
19 Februari 1969, serta telah diumumkan dalam dated February 19, 1969, and was published in
Berita Negara Republik Indonesia No. 35, Supplement No. 35 of State Gazette of the
Tambahan No. 58 tanggal 2 Mei 1969. Republic of Indonesia No. 58 dated May 2, 1969.
Anggaran Dasar Perusahaan telah mengalami The Company’s Articles of Association has been
beberapa kali perubahan, perubahan terakhir amended several times, the latest amendments of
sehubungan dengan persetujuan pemegang which were in connection with the shareholders’
saham atas perubahan Pasal 3 Anggaran approval of the amendments of Article 3 of the
Dasar Perusahaan untuk disesuaikan dengan Company’s Articles of Association to align with
Klasifikasi Baku Lapangan Usaha Indonesia the 2020 Indonesian Standard Industrial
(“KBLI”) 2020 sebagaimana disebutkan dalam Classification (“Klasifikasi Baku Lapangan Usaha
Akta Notaris Aryanti Artisari, S.H., M.Kn., No. 8 Indonesia” or “KBLI”) as stated in Notarial Deed of
tanggal 17 Oktober 2022. Perubahan tersebut Aryanti Artisari, S.H., M.Kn., No. 8 dated October
telah disetujui oleh Menteri Hukum dan Hak 17, 2022. The said amendments were approved
Asasi Manusia melalui Surat Keputusan No. by the Minister of Law and Human Rights in his
AHU-0082444.AH.01.02. Tahun 2022 tanggal Decision Letter No. AHU-0082444.AH.01.02.
15 November 2022. Year 2022 dated November 15, 2022.
Berdasarkan Anggaran Dasar Perusahaan, In accordance with the Company’s Articles of
ruang lingkup kegiatan Perusahaan adalah Association, the scope of its activities is in the
bergerak di bidang jasa, pengelolaan air dan air business of services, water and wastewater
limbah, perdagangan, pertambangan, management, trading, mining, construction and
pembangunan dan perindustrian. Saat ini, industry. Currently, the Company is engaged in
Perusahaan beroperasi di bidang jasa hulu upstream oil and gas services and investing in
migas dan penyertaan saham pada entitas anak shares of stock of subsidiaries and joint ventures
serta ventura bersama yang bergerak dalam that are engaged in various businesses in oil and
berbagai bidang usaha jasa penunjang migas gas support services and energy distribution and
dan jasa distribusi dan logistik energi. logistics services. The Company also provides
Perusahaan juga beroperasi di bidang goods and services including providing and
penyediaan barang dan jasa termasuk managing office space for its subsidiaries, related
penyediaan dan pengelolaan ruang parties and third parties.
perkantoran kepada entitas anak, pihak berelasi
dan pihak ketiga.
Perusahaan berdomisili di Graha Elnusa, The Company is located at Graha Elnusa,
Lantai 16, Jl. T.B. Simatupang Kav. 1B, Jakarta 16th Floor, Jl. T.B. Simatupang Kav. 1B, South
Selatan, dan mulai beroperasi secara komersial Jakarta, and started its commercial operations in
pada bulan September 1969. September 1969.
Entitas induk Perusahaan adalah PT Pertamina The Company’s parent is PT Pertamina Hulu
Hulu Energi. Entitas induk terakhir Perusahaan Energi. The Company’s ultimate parent is
adalah PT Pertamina (Persero). PT Pertamina (Persero).
6
Page 435
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran umum saham b. Public offering of shares
Pada tanggal 25 Januari 2008, Badan On January 25, 2008, the Capital Market and
Pengawas Pasar Modal dan Lembaga Financial Institutions Supervisory Agency
Keuangan (“Bapepam-LK”) menerbitkan Surat (“Bapepam-LK”) issued the Effective Statement
Pemberitahuan Efektif Pernyataan Pendaftaran Letter in accordance with the Company’s Initial
sehubungan dengan Penawaran Umum Saham Public Offering of 1,460,000,000 shares. On
Perdana Perusahaan sebanyak 1.460.000.000 February 6, 2008, the Company’s shares were
saham. Pada tanggal 6 Februari 2008, saham listed on the Indonesia Stock Exchange at an
Perusahaan mulai diperdagangkan di Bursa initial offering price of Rp400 (full amount) per
Efek Indonesia dengan harga penawaran share.
perdana sebesar Rp400 (nilai penuh) per
saham.
Ringkasan tindakan korporasi Perusahaan The summary of the Company’s corporate actions
(corporate actions) yang mempengaruhi saham affecting its capital stock from the date of its initial
yang diterbitkan sejak tanggal penawaran public offering up to December 31, 2023 is as
umum perdana sampai dengan tanggal follows:
31 Desember 2023, adalah sebagai berikut:
Jumlah saham Nilai nominal
ditempatkan per saham
dan disetor dalam Rupiah
penuh/ (angka penuh)/
Number of Par value per
Keterangan/ shares issued share in Rupiah
Tanggal/Date Description and fully paid (full amount)
29-31 Januari 2008/ Penawaran umum perdana sebanyak 20%
January 29-31, 2008 dari Modal Dasar atau sebanyak
1.460.000.000 saham/
Initial public offering amounting to 20% of
Authorized Capital or equivalent to
1,460,000,000 shares 7.298.500.000 100
6 Februari 2008/ Mencatatkan saham Perusahaan yang
February 6, 2008 beredar sebanyak 7.298.500.000 saham di
BEI dengan kode perdagangan “ELSA”/
Listed 7,298,500,000 shares issued at IDX
under “ELSA” ticker 7.298.500.000 100
13 Oktober 2008 - Pembelian kembali 99.738.000 saham dan
12 Januari 2009/ mencatatkannya sebagai saham treasury/
October 13, 2008 - Buy back of 99,738,000 shares and recorded
January 12, 2009 as treasury stocks 7.298.500.000 100
16 Desember 2011/ Menerbitkan Keterbukaan Informasi untuk
December 16, 2011 melakukan penjualan kembali atas saham
treasury efektif mulai 2 Januari 2012/
Published an Information Disclosure regarding
sell back program on the treasury stocks
effective on January 2, 2012 7.298.500.000 100
28 Juni 2013/ Menerbitkan Keterbukaan Informasi bahwa
June 28, 2013 Perusahaan telah melakukan pengalihan atau
penjualan atas seluruh saham hasil pembelian
kembali/
Published an Information Disclosure regarding
sell back of the Company’s shares on the buy
back program 7.298.500.000 100
7
Page 436
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran umum saham (lanjutan) b. Public offering of shares (continued)
Pada tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022, all of the
2022, seluruh saham Perusahaan tercatat di Company’s shares are listed on the Indonesia
Bursa Efek Indonesia. Stock Exchange.
c. Penawaran umum berkelanjutan Sukuk c. Public offering of sustainable Sukuk Ijarah 1
Ijarah Berkelanjutan 1 Tahap 1 Phase 1
Pada tanggal 3 Agustus 2020, Perusahaan On August 3, 2020, the Company has obtained an
telah mendapatkan pernyataan efektif dari effective statement from Otoritas Jasa Keuangan
Otoritas Jasa Keuangan (“OJK”) atas (“OJK”) on the issuance of Sukuk Ijarah
penerbitan Sukuk Ijarah Berkelanjutan 1 Elnusa Berkelanjutan (sustainable Sukuk Ijarah) 1 Phase
Tahap 1 Tahun 2020 dengan sisa imbalan 1 Year 2020, with Residual Ijarah Benefits
Ijarah sebesar Rp700.000. Sukuk Ijarah ini amounted to Rp700,000. The Sukuk Ijarah is
diterbitkan tanpa warkat dan dijamin dengan issued without notes and guaranteed with full
kesanggupan penuh (full commitment) dan commitments and offered with 100% value of
ditawarkan dengan nilai 100% dari jumlah sisa Residual Ijarah Benefits, with period of 5 (five)
imbalan ijarah, dengan jangka waktu 5 (lima) years from the issue date. The Ijarah Installments
tahun sejak tanggal emisi. Cicilan Imbalan amounted Rp63,000, or equivalent of 9%
Ijarah adalah sebesar Rp63.000, atau ekuivalen annually, which will be paid every 3 (three)
sebesar 9% per tahun yang akan dibayarkan months and will be due on August 11, 2025 (Note
setiap 3 (tiga) bulan, dan jatuh tempo pada 21).
11 Agustus 2025 (Catatan 21).
d. Dewan Komisaris, Direksi, Komite Audit dan d. Board of Commissioners, Directors, Audit
karyawan Committee and employees
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
susunan Dewan Komisaris dan Direksi composition of the Company’s Boards of
Perusahaan adalah sebagai berikut: Commissioners and Directors is as follows:
31 Desember 2023 December 31, 2023
Dewan Komisaris Board of Commissioners
Komisaris Utama Agus Prabowo President Commissioner
Komisaris Independen Lusiaga Levi Susila Independent Commissioner
Komisaris Independen Hernawan Bekti Sasongko Independent Commissioner
Komisaris Wakhid Hasyim Commissioner
Direksi Board of Directors
Direktur Utama John Hisar Simamora President Director
Direktur Pengembangan Usaha Ratih Esti Prihatini Business Development Director
Direktur Operasi Charles Harianto Lumban Tobing Operations Director
Direktur Keuangan Bachtiar Soeria Atmadja Finance Director
Direktur Sumber Daya Manusia Human Resources
& Umum Hera Handayani & General Affair Director
31 Desember 2022 December 31, 2022
Dewan Komisaris Board of Commissioners
Komisaris Utama Agus Prabowo President Commissioner
Komisaris Independen Lusiaga Levi Susila Independent Commissioner
Komisaris Independen Hernawan Bekti Sasongko Independent Commissioner
Komisaris Wakhid Hasyim Commissioner
Direksi Board of Directors
Direktur Utama John Hisar Simamora President Director
Direktur Pengembangan Usaha Ratih Esti Prihatini Business Development Director
Direktur Operasi Charles Harianto Lumban Tobing Operations Director
Direktur Keuangan Bachtiar Soeria Atmadja Finance Director
Direktur Sumber Daya Manusia Human Resources
& Umum Tenny Elfrida & General Affair Director
8
Page 437
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Dewan Komisaris, Direksi, Komite Audit dan d. Board of Commissioners, Directors, Audit
karyawan (lanjutan) Committee and employees (continued)
Personil manajemen kunci Perusahaan adalah Key management personnel of the Company are
Dewan Komisaris dan Direksi sebagaimana the above mentioned Boards of Commissioners
disebutkan di atas (Catatan 31h). and Directors (Note 31h).
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
susunan Komite Audit Perusahaan adalah composition of the Company’s Audit Committee is
sebagai berikut: as follows:
31 Desember 2023 December 31, 2023
Ketua Hernawan Bekti Sasongko Chairman
Anggota Adil Nusyirwan Member
Anggota Maryanto Makhdori Member
31 Desember 2022 December 31, 2022
Ketua Hernawan Bekti Sasongko Chairman
Anggota Adil Nusyirwan Member
Anggota Serena Karlita Ferdinandus Member
Perusahaan dan entitas anaknya memiliki 1.810 The Company and its subsidiaries have 1,810
karyawan (1.385 karyawan tetap dan 425 employees (1,385 permanent employees and 425
karyawan kontrak) dan 1.819 karyawan (1.429 contractual employees) and 1,819 employees
karyawan tetap dan 390 karyawan kontrak) (1,429 permanent employees and 390 contractual
masing-masing pada tanggal 31 Desember employees) as of December 31, 2023 and 2022,
2023 dan 2022 (tidak diaudit). respectively (unaudited).
e. Entitas Anak e. Subsidiaries
Laporan keuangan konsolidasian meliputi The consolidated financial statements include the
laporan keuangan Perusahaan dan entitas financial statements of the Company and its
anaknya (secara kolektif disebut sebagai subsidiaries (collectively referred to as the
“Grup”) sebagai berikut: “Group”) as follows:
Persentase kepemilikan Total aset sebelum
Mulai efektif/ eliminasi/
beroperasi Effective percentage of Total assets before
secara ownership elimination
Tempat komersial/
kedudukan/ Start of 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Nama entitas anak/ Kegiatan usaha/ Place of commercial December 31, December 31 December 31, December 31
Name of subsidiaries Business activities domicile operations 2023 2022 2023 2022
Kepemilikan langsung/
Direct ownership
PT Sigma Cipta Utama Manajemen data, teknologi Jakarta 1980 99,99 99,99 372.578 312.472
(“SCU”) informasi dan
telekomunikasi/
Data management,
information technology
and telecommunications
PT Elnusa Fabrikasi Jasa penguliran, perdagangan Batam 1983 99,97 99,97 359.142 357.610
Konstruksi (“EFK”) dan pabrikasi pipa/
Pipe threading, trading and
manufacturing services
PT Elnusa Petrofin SPBU, depo, transportasi dan Jakarta 1996 99,99 99,99 3.679.254 3.386.639
(“EPN”) perdagangan BBM dan
bahan kimia/
Retail gas station, fuel
storage, oil and chemicals
distribution and trading
9
Page 438
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Entitas Anak (lanjutan) e. Subsidiaries (continued)
Laporan keuangan konsolidasian meliputi The consolidated financial statements include the
laporan keuangan Perusahaan dan entitas financial statements of the Company and its
anaknya (secara kolektif disebut sebagai subsidiaries (collectively referred to as the
“Grup”) sebagai berikut: (lanjutan) “Group”) as follows: (continued)
Persentase kepemilikan Total aset sebelum
Mulai efektif/ eliminasi/
beroperasi Effective percentage of Total assets before
secara ownership elimination
Tempat komersial/
kedudukan/ Start of 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Nama entitas anak/ Kegiatan usaha/ Place of commercial December 31, December 31 December 31, December 31
Name of subsidiaries Business activities domicile operations 2023 2022 2023 2022
Kepemilikan langsung/
Direct ownership
PT Patra Nusa Data Jasa perolehan dan Jakarta 1998 99,50 99,50 142.452 139.241
(“PND”) dan produksi migas/
Oil and gas exploration and
production data acquisition
and management services
PT Elnusa Trans Samudera Jasa penyewaan kapal laut Jakarta 2014 99,99 99,99 577.050 550.491
(“ETSA”) dan agen perkapalan
perusahaan pelayaran/
Ship rental services and
shipping agent of
shipping company
PT Elnusa Geosains Belum beroperasi/ Jakarta - 99,99 99,99 12.686 12.711
Indonesia (“EGI”) Pre-operating
PT Elnusa Oilfield Services Belum beroperasi/ Jakarta - 99,99 99,99 47.289 44.395
(“EOS”) Pre-operating
KSO Elnusa - RAGA Jasa pemeliharaan mekanik/
Mechanical maintenance
service Jakarta 2016 100,00 100,00 68.359 70.357
Kepemilikan melalui EFK/
Ownership through EFK
PT Elnusa Daya Kreatif Belum beroperasi/ Jakarta - 99,99 99,99 10.001 10.001
(“EDK”) Pre-operating
f. Penerbitan laporan keuangan konsolidasian f. Issuance of consolidated financial statements
Laporan keuangan konsolidasian ini These consolidated financial statements are
diselesaikan dan diotorisasi untuk terbit oleh completed and authorized for issuance by the
Direksi Perusahaan pada tanggal Company’s Directors on February 28, 2024. The
28 Februari 2024. Direksi Perusahaan yang Company’s Directors who signed the Directors’
menandatangani Surat Pernyataan Direksi Statement are responsible for the fair preparation
bertanggung jawab atas penyusunan dan and presentation of such consolidated financial
penyajian wajar laporan keuangan statements.
konsolidasian tersebut.
10
Page 439
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL POLICIES INFORMATION
a. Dasar penyajian laporan keuangan a. Basis of preparation of the consolidated
konsolidasian financial statements
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have been
sesuai dengan Standar Akuntansi Keuangan di prepared in accordance with Indonesian Financial
Indonesia (“SAK”), yang mencakup Pernyataan Accounting Standards (“SAK”), which comprise
dan Interpretasi yang dikeluarkan oleh Dewan the Statements and Interpretations issued by the
Standar Akuntansi Keuangan Ikatan Akuntan Financial Accounting Standards Board of the
Indonesia (“DSAK IAI”) dan Peraturan- Institute of Indonesia Chartered Accountants
Peraturan serta Pedoman Penyajian dan (Dewan Standar Akuntansi Keuangan Ikatan
Pengungkapan Laporan Keuangan yang Akuntan Indonesia or “DSAK IAI”) and the
diterbitkan oleh Otoritas Jasa Keuangan Regulations and Guidelines on Financial
(“OJK”). Statement Presentation and Disclosures issued
by Financial Services Authority (Otoritas Jasa
Keuangan” or “ OJK”).
Laporan keuangan konsolidasian disusun The consolidated financial statements have been
berdasarkan konsep akrual, kecuali laporan prepared on the accrual basis, except for the
arus kas konsolidasian, dengan menggunakan consolidated statement of cash flows, using the
konsep biaya historis, kecuali seperti yang historical cost concept of accounting, except as
disebutkan dalam Catatan atas laporan disclosed in the relevant Notes to the consolidated
keuangan konsolidasian yang relevan. financial statements herein.
Laporan arus kas konsolidasian disajikan The consolidated statement of cash flows is
dengan menggunakan metode langsung yang presented using the direct method by classifying
mengelompokkan penerimaan dan the receipts and disbursements of cash and cash
pengeluaran kas dan setara kas ke dalam equivalents into operating, investing and financing
aktivitas operasi, investasi dan pendanaan. activities.
Kebijakan akuntansi yang diterapkan oleh Grup The accounting policies adopted by the Group are
adalah selaras bagi tahun yang dicakup oleh consistently applied for the years covered by the
laporan keuangan konsolidasian, kecuali untuk consolidated financial statements, except for new
standar akuntansi baru dan revisi seperti and revised accounting standards as disclosed in
diungkapkan pada Catatan 2c dibawah ini. the following Note 2c.
Grup telah menyusun laporan keuangan The Group has prepared the consolidated
konsolidasian dengan dasar bahwa Grup akan financial statements on the basis that it will
terus beroperasi secara berkesinambungan. continue to operate as a going concern.
Seluruh angka dalam laporan keuangan All figures in the consolidated financial statements
konsolidasian ini, dibulatkan dan disajikan are rounded to and expressed in millions of
dalam jutaan Rupiah (“Rp”), kecuali dinyatakan Rupiah (“Rp”), unless otherwise stated.
lain.
11
Page 440
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Prinsip-prinsip konsolidasi b. Principles of consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements comprise
laporan keuangan Perusahaan dan entitas- the financial statements of the Company and its
entitas anak. Kendali diperoleh bila Grup subsidiaries. Control is achieved when the Group
terekspos atau memiliki hak atas imbal hasil is exposed, or has rights, to variable returns from
variabel dari keterlibatannya dengan investee its involvement with the investee and has the
dan memiliki kemampuan untuk mempengaruhi ability to affect those returns through its power
imbal hasil tersebut melalui kekuasaannya atas over the investee. Thus, the Group controls an
investee. Dengan demikian, investor investee if and only if the Group has all of the
mengendalikan investee jika dan hanya jika following:
investor memiliki seluruh hal berikut ini:
i) Kekuasaan atas investee, yaitu hak yang i) Power over the investee, that is existing rights
ada saat ini yang memberi investor that give the Group current ability to direct the
kemampuan kini untuk mengarahkan relevant activities of the investee,
aktivitas relevan dari investee,
ii) Eksposur atau hak atas imbal hasil variabel ii) Exposure, or rights, to variable returns from its
dari keterlibatannya dengan investee, dan involvement with the investee, and
iii) Kemampuan untuk menggunakan
kekuasaannya atas investee untuk iii) The ability to use its power over the investee
mempengaruhi jumlah imbal hasil. to affect its returns.
Bila Grup tidak memiliki hak suara atau hak When the Group has less than a majority of the
serupa secara mayoritas atas suatu investee, voting or similar rights of an investee, the Group
Grup mempertimbangkan semua fakta dan considers all relevant facts and circumstances in
keadaan yang relevan dalam mengevaluasi assessing whether it has power over an investee,
apakah mereka memiliki kekuasaan atas including:
investee, termasuk:
i) Pengaturan kontraktual dengan pemilik hak i) The contractual arrangement with the other
suara lainnya dari investee, vote holders of the investee,
ii) Hak yang timbul atas pengaturan ii) Rights arising from other contractual
kontraktual lain, dan arrangements, and
iii) Hak suara dan hak suara potensial yang iii) The Group's voting rights and potential voting
dimiliki Grup. rights.
Grup menilai kembali apakah mereka The Group re-assesses whether or not it controls
mengendalikan investee bila fakta dan keadaan an investee if facts and circumstances indicate
mengindikasikan adanya perubahan terhadap that there are changes to one or more of the three
satu atau lebih dari ketiga elemen dari elements of control. Consolidation of a subsidiary
pengendalian. Konsolidasi atas entitas-entitas begins when the Group obtains control over the
anak dimulai sejak Grup memperoleh subsidiary and ceases when the Group loses
pengendalian atas entitas anak dan berakhir control of the subsidiary. Assets, liabilities, income
pada saat Grup kehilangan pengendalian atas and expenses of a subsidiary acquired during the
entitas anak. Aset, liabilitas, penghasilan dan year are included in the consolidated financial
beban dari entitas anak yang diakuisisi pada statements from the date the Group gains control
tahun tertentu disertakan dalam laporan until the date the Group ceases to control the
keuangan konsolidasian sejak tanggal Grup subsidiary.
memperoleh kendali sampai tanggal Grup tidak
lagi mengendalikan entitas anak tersebut.
12
Page 441
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Prinsip-prinsip konsolidasi (lanjutan) b. Principles of consolidation (continued)
Seluruh laba rugi dan setiap komponen Profit or loss and each component of other
penghasilan komprehensif lain (“PKL”) comprehensive income (“OCI”) are attributed to
diatribusikan pada pemilik entitas induk dan the equity holders of the parent of the Group and
pada kepentingan nonpengendali (“KNP”), to the non-controlling interests (“NCI”), even if this
walaupun hal ini akan menyebabkan saldo KNP results in the NCI having a deficit balance. When
yang defisit. Bila dipandang perlu, penyesuaian necessary, adjustments are made to the financial
dilakukan terhadap laporan keuangan entitas statements of subsidiaries to bring their
anak untuk diselaraskan dengan kebijakan accounting policies into line with the Group’s
akuntansi Grup. accounting policies.
Seluruh aset dan liabilitas, ekuitas, penghasilan All intra-group assets and liabilities, equity,
dan beban dan arus kas atas transaksi antar income, expenses and cash flows relation to
anggota Grup dieliminasi sepenuhnya pada transactions between members of the Group are
saat konsolidasi. eliminated in full on consolidation.
Perubahan dalam bagian kepemilikan Grup A change in the ownership interest of a subsidiary,
pada entitas anak yang tidak mengakibatkan without a loss of control, is accounted for as an
hilangnya pengendalian dicatat sebagai equity transaction. If the Group loses control over
transaksi ekuitas. Bila kehilangan pengendalian a subsidiary, it derecognizes the related assets
atas suatu entitas anak, maka Grup (including goodwill), liabilities, NCI and other
menghentikan pengakuan atas aset (termasuk component of equity, while the difference is
goodwill), liabilitas dan komponen lain dari recognized in the profit or loss. Any investment
ekuitas terkait, dan selisihnya diakui pada laba retained is recognized at fair value.
rugi. Bagian dari investasi yang tersisa diakui
pada nilai wajar.
c. Perubahan kebijakan akuntansi c. Changes in accounting principles
Grup menerapkan pertama kali seluruh standar The Group made first time adoption of all the new
baru dan/atau yang direvisi yang berlaku efektif and/or revised standards effective for the periods
untuk periode yang dimulai pada atau setelah beginning on or after January 1, 2023, including
1 Januari 2023, termasuk standar yang direvisi the following revised standards that have affected
berikut ini yang mempengaruhi laporan the consolidated financial statements of the
keuangan konsolidasian Grup: Group:
- Amandemen PSAK 1: Penyajian laporan - Amendment of PSAK 1: Presentation of
keuangan - Pengungkapan Kebijakan financial statement - Disclosure of
Akuntansi accounting policies
Amandemen ini memberikan panduan This amendments provide guidance to help
untuk membantu entitas menerapkan entities apply materiality judgments to
pertimbangan materialitas dalam accounting policy disclosures. The
pengungkapan kebijakan akuntansi. amendments aim to help entities provide
Amandemen tersebut bertujuan untuk accounting policy disclosures that are more
membantu entitas menyediakan useful by replacing the requirement for
pengungkapan kebijakan akuntansi yang entities to disclose their ‘significant’
lebih berguna dengan mengganti accounting policies with a requirement to
persyaratan dalam mengungkapkan disclose their ‘material’ accounting policies
kebijakan akuntansi 'signifikan' entitas and adding guidance on how entities apply
menjadi persyaratan untuk the concept of materiality in making
mengungkapkan kebijakan akuntansi decisions about accounting policy
'material' entitas dan menambahkan disclosures.
panduan tentang bagaimana entitas
menerapkan konsep materialitas dalam
membuat keputusan tentang
pengungkapan kebijakan akuntansi.
13
Page 442
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Perubahan kebijakan akuntansi (lanjutan) c. Changes in accounting principles (continued)
- Amandemen PSAK 1: Penyajian laporan - Amendment of PSAK 1: Presentation of
keuangan - Pengungkapan Kebijakan financial statement - Disclosure of
Akuntansi (lanjutan) accounting policies (continued)
Amandemen tersebut berdampak pada The amendments have had an impact on
pengungkapan kebijakan akuntansi Grup, the Group’s disclosures of accounting
namun tidak berdampak pada policies, but not on the measurement,
pengukuran, pengakuan atau penyajian recognition or presentation of any items in
item apa pun dalam laporan keuangan the Group’s financial statements.
Grup.
- Amandemen PSAK 16: Aset Tetap - Hasil - Amendment of PSAK 16: Fixed Assets -
sebelum Penggunaan yang Diintensikan Proceeds before Intended Use
Amandemen ini tidak memperbolehkan The amendments prohibit entities from
entitas untuk mengurangi suatu hasil deducting from the cost of an item of fixed
penjualan item yang diproduksi saat assets, any proceeds from selling items
membawa aset tersebut ke lokasi dan produced while bringing that asset to the
kondisi yang diperlukan supaya aset location and condition necessary for it to be
dapat beroperasi sesuai dengan intensi capable of operating in the manner intended
manajemen dari biaya perolehan suatu by management. Instead, an entity
aset tetap. Sebaliknya, entitas mengakui recognizes the proceeds from selling such
hasil dari penjualan item-item tersebut, items, and the costs of producing those
dan biaya untuk memproduksi item-item items, in the profit or loss.
tersebut, dalam laba rugi.
Grup menerapkan amandemen tersebut The Group applies the amendments
secara retrospektif hanya untuk aset tetap retrospectively only to items of fixed assets
yang dibuat supaya aset siap digunakan made available for use on or after the
pada atau setelah awal periode penyajian beginning of the earliest period presented
paling awal ketika entitas pertama kali when the entity first applies the amendment.
menerapkan amandemen tersebut.
Amandemen ini tidak berdampak pada These amendments had no impact on the
laporan keuangan konsolidasian Grup consolidated financial statements of the
karena tidak ada penjualan atas item-item Group as there were no sales of such items
yang dihasilkan aset tetap yang menjadi produced by fixed assets made available for
tersedia untuk digunakan pada atau use on or after the beginning of the earliest
setelah awal periode sajian paling awal. period presented.
- Amandemen PSAK 25: Kebijakan - Amendment of PSAK 25: Accounting
Akuntansi, Perubahan Estimasi Policies, Changes in Accounting Estimates
Akuntansi, dan Kesalahan terkait Definisi and Errors - Definition of Accounting
Estimasi Akuntansi Estimates
Amandemen PSAK 25 memperjelas The amendments to PSAK 25 clarify the
perbedaan antara perubahan estimasi distinction between changes in accounting
akuntansi, perubahan kebijakan estimates, changes in accounting policies
akuntansi dan koreksi kesalahan. and the correction of errors. They also clarify
Amandemen juga mengklarifikasi how entities use measurement techniques
bagaimana entitas menggunakan teknik and inputs to develop accounting estimates.
pengukuran dan input untuk
mengembangkan estimasi akuntansi.
14
Page 443
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Perubahan kebijakan akuntansi (lanjutan) c. Changes in accounting principles (continued)
- Amandemen PSAK 25: Kebijakan - Amendment of PSAK 25: Accounting
Akuntansi, Perubahan Estimasi Policies, Changes in Accounting Estimates
Akuntansi, dan Kesalahan terkait Definisi and Errors - Definition of Accounting
Estimasi Akuntansi (lanjutan) Estimates (continued)
Amandemen ini tidak memiliki dampak The amendments had no impact on the
terhadap laporan keuangan Group’s consolidated financial statements.
konsolidasian Grup.
- Amandemen PSAK 46: Pajak - Amendment of PSAK 46: Income Taxes -
Penghasilan - Pajak Tangguhan Terkait Deferred Tax related to Assets and
Aset dan Liabilitas Yang Timbul Dari Liabilities arising from a Single Transaction
Transaksi Tunggal
Amandemen PSAK 46 Pajak Penghasilan The amendments to PSAK 46 Income
mempersempit ruang lingkup Taxes narrow the scope of the initial
pengecualian pengakuan awal, sehingga recognition exception, so that it no longer
tidak lagi berlaku pada transaksi yang applies to transactions that give rise to equal
menimbulkan perbedaan temporer dapat taxable and deductible temporary
dikurangkan dalam jumlah yang sama differences such as leases and
dan perbedaan temporer kena pajak dan decommissioning liabilities.
seperti sewa dan liabilitas dekomisioning.
Amandemen ini tidak mempunyai The amendments had no impact on the
dampak terhadap laporan keuangan Group’s consolidated financial statements.
konsolidasian Grup.
- Amandemen PSAK 46: Pajak - Amendment of PSAK 46: Income Taxes -
Penghasilan - Reformasi Pajak International Tax Reform - Pillar Two Model
Internasional - Ketentuan Model Pilar Dua Rules
Amandemen PSAK 46 ini diperkenalkan The amendments to PSAK 46 have been
sebagai tanggapan terhadap aturan introduced in response to the Pillar Two
Model Pilar Dua yang diterbitkan oleh Rules, issued by Organization for Economic
Organisasi Kerjasama dan Co-operation and Development (OECD),
Pengembangan Ekonomi atau and include:
Organization for Economic Co-operation
and Development (OECD), dan
mencakup:
• Pengecualian atas pengakuan dan • An exception to the recognition and
pengungkapan informasi mengenai disclosure of deferred taxes related to
aset dan liabilitas pajak tangguhan the Pillar Two income taxes; and
terkait dengan pajak penghasilan
Pilar Dua; dan
• Persyaratan pengungkapan bagi • Disclosure requirements for affected
entitas yang terkena dampak untuk entities to help users of the financial
membantu pengguna laporan statements better understand an
keuangan lebih memahami entity’s exposure to Pillar Two income
eksposur entitas terhadap pajak taxes arising from that legislation,
penghasilan Pilar Dua yang timbul particularly before its effective date.
dari undang-undang tersebut,
terutama sebelum tanggal
berlakunya undang-undang
tersebut.
15
Page 444
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Perubahan kebijakan akuntansi (lanjutan) c. Changes in accounting principles (continued)
- Amandemen PSAK 46: Pajak - Amendment of PSAK 46: Income Taxes -
Penghasilan - Reformasi Pajak International Tax Reform - Pillar Two Model
Internasional - Ketentuan Model Pilar Dua Rules (continued)
(lanjutan)
Pengecualian tersebut, yang The exception – the use of which is required
penggunaannya harus diungkapkan, to be disclosed – applies immediately upon
segera berlaku saat penerbitan the issue of these amendments. The
amandemen ini. Persyaratan remaining disclosure requirements apply for
pengungkapan lainnya berlaku untuk annual reporting periods beginning on or
periode pelaporan tahunan yang dimulai after January 1, 2023, but not for any interim
pada atau setelah 1 Januari 2023, namun periods ending on or before December 31,
tidak untuk periode interim yang berakhir 2023.
pada atau sebelum 31 Desember 2023.
Pada tanggal 31 Desember 2023, As of December 31, 2023, the Pillar Two
Perundang-undangan terkait pajak income taxes legislation has not yet been
penghasilan Pilar Dua belum enacted or has not yet substantively
diberlakukan atau secara substantif enacted in Indonesia where the Group
belum diberlakukan di Indonesia tempat operates. Therefore, the Group is still in the
Grup beroperasi. Oleh karena itu, Grup process of assessing the potential exposure
masih dalam proses melakukan penilaian to Pillar Two income taxes. The potential
atas potensi eksposur pajak penghasilan exposure, if any, to Pillar Two income taxes
Pilar Dua. Potensi eksposur pajak is currently not known or reasonably
penghasilan Pilar Dua, jika ada, saat ini estimable.
tidak diketahui atau dapat diperkirakan
secara wajar.
Amandemen tersebut tidak berdampak The amendments had no impact on the
pada laporan keuangan konsolidasian Group’s consolidated financial statements
Grup karena tidak termasuk dalam as the Group is not in scope of the Pillar Two
cakupan aturan model Pilar Dua karena model rules as its consolidated revenue is
pendapatan konsolidasiannya kurang dari less than EUR 750 million/year.
EUR 750 juta/tahun.
d. Investasi pada ventura bersama d. Investment in joint ventures
Ventura bersama adalah semua entitas yang Joint ventures are all entities which are jointly
dikendalikan bersama oleh Grup bersama controlled by the Group and other venturers, in
dengan venturer lain dimana Grup memilik hak which the Group has rights to only the net assets
atas aset neto ventura bersama tersebut. of the joint ventures. Investments in joint ventures
Investasi pada ventura bersama dicatat dengan are accounted for using the equity method of
menggunakan metode ekuitas yang pada accounting and initially recognized at cost.
awalnya diakui pada harga perolehannya.
16
Page 445
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Investasi pada ventura bersama (lanjutan) d. Investment in joint ventures (continued)
Bagian Grup atas laba rugi ventura bersama The Group’s share of the joint ventures’ post-
pasca akuisisi diakui dalam laba rugi dan bagian acquisition profits or losses is recognized in profit
atas mutasi penghasilan komprehensif lain or loss, and its share of post-acquisition
pasca akuisisi diakui di dalam penghasilan movements in other comprehensive income is
komprehensif lain dan diikuti dengan recognized in other comprehensive income with a
penyesuaian pada jumlah tercatat investasi. corresponding adjustment to the carrying amount
Dividen yang akan diterima dari ventura of the investment. Dividends receivable from joint
bersama diakui sebagai pengurang jumlah ventures are recognized as reductions in the
tercatat investasi. Jika bagian Grup atas carrying amount of the investment. When the
kerugian ventura bersama sama dengan atau Group’s share of losses in a joint venture equals
melebihi nilai kepemilikannya di ventura or exceeds its interest in the joint venture, the
bersama, Grup menghentikan pengakuan Group does not recognize further losses, unless
bagian kerugiannya, kecuali Grup memiliki the Group has incurred legal or constructive
kewajiban hukum atau harus melakukan obligations or made payments on behalf of the
pembayaran tertentu atas nama ventura joint venture.
bersama tersebut.
Laba rugi yang dihasilkan dari transaksi antara Profits and losses resulting from transactions
Grup dengan ventura bersama diakui dalam between the Group and its joint ventures are
laporan keuangan konsolidasian Grup hanya recognized in the Group’s consolidated financial
sebesar bagian venturer lain yang tidak berelasi statements only to the extent of unrelated
dalam ventura bersama. Pada setiap tanggal venturer’s interest in the joint ventures. The Group
pelaporan, Grup menentukan apakah terdapat determines at each reporting date whether there
bukti obyektif bahwa telah terjadi penurunan is any objective evidence that the investment in
nilai pada investasi di ventura bersama. Jika the joint venture is impaired. If this is the case, the
demikian, maka Grup menghitung besarnya Group calculates the amount of impairment as the
penurunan nilai sebagai selisih antara jumlah difference between the recoverable amount of the
yang terpulihkan dan jumlah tercatat investasi joint venture and its carrying amount and
pada ventura bersama dan mengakui selisih recognizes the amount adjacent to “shares of
tersebut pada “bagian atas laba (rugi) ventura profit (loss) of joint ventures” in profit or loss.
bersama” dalam laba rugi.
e. Kombinasi bisnis e. Business combination
Kombinasi bisnis dicatat dengan menggunakan Business combinations are accounted for using
metode akuisisi. Biaya perolehan dari sebuah the acquisition method. The cost of an acquisition
akuisisi diukur pada nilai agregat imbalan yang is measured as the aggregate of the consideration
dialihkan, diukur pada nilai wajar pada tanggal transferred, measured at acquisition date fair
akuisisi dan jumlah setiap KNP pada pihak yang value and the amount of any NCI in the acquiree.
diakuisisi. Untuk setiap kombinasi bisnis, Grup For each business combination, the Group
mengukur KNP pada entitas yang diakuisisi, measures the NCI in the acquiree either at fair
baik pada nilai wajar ataupun pada proporsi value or at the proportionate share of the
kepemilikan KNP atas aset neto yang acquiree’s identifiable net assets. Acquisition
teridentifikasi dari entitas yang diakuisisi. Biaya- costs incurred are directly expensed and included
biaya akuisisi yang timbul dibebankan langsung in “general and administrative expenses”.
dan dimasukkan dalam “beban umum dan
administrasi”.
17
Page 446
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Kombinasi bisnis (lanjutan) e. Business combination (continued)
Grup menentukan bahwa mereka telah The Group determines that it has acquired
mengakuisisi bisnis ketika rangkaian aktivitas a business when the acquired set of activities and
dan aset yang diakuisisi mencakup input dan assets include an input and a substantive process
proses substantif yang bersama-sama secara that together significantly contribute to the ability
signifikan berkontribusi pada kemampuan untuk to create outputs. The acquired process is
menghasilkan output. Proses yang diperoleh considered substantive if it is critical to the ability
adalah substantif jika penting bagi kemampuan to continue producing outputs, and the inputs
untuk terus menghasilkan output, dan input acquired include an organized workforce with the
yang diperoleh mencakup tenaga kerja yang necessary skills, knowledge, or experience to
terorganisir dengan keterampilan, perform that process or it significantly contributes
pengetahuan, atau pengalaman yang to the ability to continue producing outputs and is
diperlukan untuk melakukan proses itu atau considered unique or scarce or cannot be
secara signifikan berkontribusi pada replaced without significant cost, effort, or delay in
kemampuan untuk terus menghasilkan output the ability to continue producing outputs.
dan dianggap unik atau langka atau tidak dapat
diganti tanpa biaya, usaha, atau penundaan
yang signifikan dalam kemampuan untuk terus
menghasilkan output.
Ketika melakukan akuisisi atas sebuah bisnis, When the Group acquires a business, it assesses
Grup mengklasifikasikan dan menentukan aset the financial assets acquired and liabilities
keuangan yang diperoleh dan liabilitas assumed for appropriate classification and
keuangan yang diambil alih berdasarkan pada designation in accordance with the contractual
persyaratan kontraktual, kondisi ekonomi dan terms, economic circumstances and pertinent
kondisi terkait lain yang ada pada tanggal conditions as at the acquisition date.
akuisisi.
Dalam suatu kombinasi bisnis yang dilakukan If the business combination is achieved in stages,
secara bertahap, Grup mengukur kembali the acquisition date fair value of the Group’s
kepentingan ekuitas yang dimiliki sebelumnya previously held equity interest in the acquiree is
pada pihak yang diakuisisi pada nilai wajar remeasured to fair value at the acquisition date
tanggal akuisisi dan mengakui keuntungan atau through profit or loss.
kerugian yang dihasilkan.
Setiap imbalan kontinjensi yang akan ditransfer Any contingent consideration to be transferred by
oleh perusahaan pengakuisisi akan diakui pada the acquirer will be recognized at fair value at the
nilai wajar pada tanggal akuisisi. Imbalan acquisition date. Contingent consideration
kontinjensi yang diklasifikasikan sebagai classified as equity is not re-measured and its
ekuitas tidak diukur kembali dan penyelesaian subsequent settlement is accounted for within
selanjutnya adalah diperhitungkan dalam equity. Contingent consideration classified as an
ekuitas. Imbalan kontinjensi yang asset or liability that is a financial instrument and
diklasifikasikan sebagai aset atau liabilitas yaitu within the scope of PSAK 71, is measured at fair
instrumen keuangan dan dalam lingkup value with the changes in fair value recognized in
PSAK 71, diukur pada nilai wajar dengan the statement of profit or loss in accordance with
perubahan nilai wajar yang diakui dalam laba PSAK 71. Other contingent consideration that is
rugi sesuai dengan PSAK 71. Imbalan not within the scope of PSAK 71 is measured at
kontinjensi lain yang tidak termasuk dalam fair value at each reporting date with changes in
PSAK 71 diukur sebesar nilai wajar pada setiap fair value recognized in profit or loss.
tanggal pelaporan dengan perubahan nilai
wajar yang diakui pada laba rugi.
18
Page 447
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Kombinasi bisnis (lanjutan) e. Business combination (continued)
Bila pencatatan awal kombinasi bisnis belum If the initial accounting for a business combination
dapat diselesaikan pada tanggal pelaporan, is incomplete by the end of the reporting, the
Grup melaporkan jumlah sementara bagi item Group reports provisional amounts for the items
yang pencatatannya belum dapat diselesaikan for which the accounting is incomplete.
tersebut.
Periode pengukuran adalah periode setelah The measurement period is the period after the
tanggal akuisisi yang didalamnya Grup dapat acquisition date during which the Group may
melakukan penyesuaian atas jumlah sementara adjust the provisional amounts recognized for
yang diakui dalam kombinasi bisnis tersebut. a business combination. During the measurement
Selama periode pengukuran, Grup mengakui period, the Group recognizes additional assets or
penambahan aset atau liabilitas bila terdapat liabilities if new information is obtained about facts
informasi terbaru yang diperoleh mengenai and circumstances that existed as of the
fakta dan keadaan pada tanggal akuisisi, yang acquisition date and, if known, would have
bila diketahui pada saat itu, akan menyebabkan resulted in the recognition of those assets and
pengakuan atas aset dan liabilitas pada tanggal liabilities as of that date.
tersebut.
Periode pengukuran berakhir pada saat The measurement period ends as soon as the
pengakuisisi menerima informasi yang acquirer receives the information it was seeking
diperlukan mengenai fakta dan keadaan pada about facts and circumstances that existed as of
tanggal akuisisi atau mengetahui bahwa the acquisition date or learns that more
informasi lainnya tidak dapat diperoleh, namun information is not obtainable but shall not exceed
tidak lebih dari satu tahun dari tanggal akuisisi. one year from the acquisition date.
Kombinasi bisnis entitas sepengendali Business combinations under common control
Kombinasi bisnis entitas sepengendali dicatat Business combinations under common control are
dengan menggunakan metode penyatuan accounted for using the pooling-of-interests
kepentingan, dimana selisih antara jumlah method, whereby the difference between the
imbalan yang dialihkan dengan jumlah tercatat considerations transferred and the book value of
aset neto entitas yang diakuisisi diakui sebagai the net assets of the acquiree is recognized as
bagian dari akun "Tambahan Modal Disetor" part of "Additional Paid-in Capital" account in the
pada laporan posisi keuangan konsolidasian. consolidated statement of financial position.
Dalam menerapkan metode penyatuan In applying the said pooling-of-interest method,
kepentingan tersebut, unsur-unsur laporan the components of the financial statements of the
keuangan dari entitas yang bergabung disajikan combining entities are presented as if the
seolah-olah penggabungan tersebut telah combination has occurred since the beginning of
terjadi sejak awal periode entitas yang the period of the combining entity become under
bergabung berada dalam kesepengendalian. common control.
f. Kas dan setara kas f. Cash and cash equivalents
Kas dan setara kas terdiri dari kas, bank dan Cash and cash equivalents are cash on hand,
deposito berjangka yang jatuh tempo dalam cash in banks and time deposits with maturity
3 (tiga) bulan atau kurang dari tanggal periods of 3 (three) months or less at the time of
penempatannya dan tidak digunakan sebagai placement and which are not used as collateral or
jaminan atau dibatasi penggunaannya. not restricted.
Deposito berjangka dengan jangka waktu lebih Time deposits with maturities of more than
dari 3 (tiga) bulan tapi tidak melebihi 1 (satu) 3 (three) months but not exceeding 1 (one) year
tahun dari tanggal penempatannya disajikan at the time of placement are presented as part of
sebagai bagian dari “aset keuangan lancar “other current financial assets”.
lainnya”.
19
Page 448
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
f. Kas dan setara kas (lanjutan) f. Cash and cash equivalents (continued)
Kas dan setara kas yang dibatasi Cash and cash equivalents which are restricted
penggunaannya yang akan digunakan untuk for repayment of current maturing obligations are
membayar liabilitas yang akan jatuh tempo presented as “restricted cash” under “other
dalam waktu 1 (satu) tahun disajikan sebagai current financial assets”. Cash and cash
“kas yang dibatasi penggunaannya” sebagai equivalents which are restricted for repayment of
bagian dari ”aset keuangan lancar lainnya”. Kas obligations maturing after 1 (one) year are
dan setara kas yang dibatasi penggunaannya presented as part of “other non-current financial
untuk membayar liabilitas yang akan jatuh assets”.
tempo dalam waktu lebih dari 1 (satu) tahun
disajikan sebagai bagian dari “aset keuangan
tidak lancar lainnya”.
g. Instrumen keuangan g. Financial instruments
Instrumen keuangan adalah setiap kontrak A financial instrument is any contract that gives
yang memberikan aset keuangan bagi satu rise to a financial asset of one entity and a
entitas dan liabilitas keuangan atau ekuitas bagi financial liability or equity instrument of another
entitas lain. entity.
i. Aset keuangan i. Financial assets
Pengakuan dan pengukuran awal Initial recognition and measurement
Pada pengakuan awal, Grup mengukur At initial recognition, the Group measures a
aset keuangan pada nilai wajarnya financial asset at its fair value plus
ditambah biaya transaksi, dalam hal aset transaction costs, in the case of a financial
keuangan tidak diukur pada nilai wajar asset not measured at fair value through
melalui laba rugi (“NWLR”). Piutang usaha profit or loss (“FVTPL”). Trade receivables
yang tidak mengandung komponen that do not contain a significant financing
pembiayaan yang signifikan, dimana Grup component, for which the Group has applied
telah menerapkan cara praktis, diukur pada the practical expedient are measured at the
harga transaksi yang ditentukan sesuai transaction price determined under PSAK 72.
PSAK 72.
Agar aset keuangan diklasifikasikan dan In order for a financial asset to be classified
diukur pada biaya perolehan diamortisasi and measured at amortized cost or fair value
atau nilai wajar melalui penghasilan through other comprehensive income
komprehensif lain (“NWPKL”), aset (“FVOCI”), it needs to give rise to cash flows
keuangan harus menghasilkan arus kas that are solely payments of principal and
yang semata dari pembayaran pokok dan interest (“SPPI”) on the principal amount
bunga (“SPPB”) dari jumlah pokok outstanding. This assessment is referred to
terutang. Penilaian ini disebut sebagai uji as the SPPI test and is performed at an
SPPB dan dilakukan pada tingkat instrument level.
instrumen.
Model bisnis Grup untuk mengelola aset The Groups’s business model for managing
keuangan mengacu pada bagaimana financial assets refers to how it manages its
mereka mengelola aset keuangannya financial assets in order to generate cash
untuk menghasilkan arus kas. Model bisnis flows. The business model determines
menentukan apakah arus kas akan whether cash flows will result from collecting
dihasilkan dari penerimaan arus kas contractual cash flows, selling the financial
kontraktual, penjualan aset keuangan, atau assets, or both.
keduanya.
20
Page 449
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen keuangan (lanjutan) g. Financial instruments (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Pengukuran selanjutnya Subsequent measurement
Untuk tujuan pengukuran selanjutnya, aset For purposes of subsequent measurement,
keuangan diklasifikasikan dalam empat financial assets are classified in four
kategori: categories:
- Aset keuangan pada biaya perolehan - Financial assets at amortized cost (debt
diamortisasi (instrumen utang), instruments),
- Aset keuangan pada NWPKL dengan - Financial assets at FVOCI with recycling
reklasifikasi ke keuntungan dan of cumulative gains and losses (debt
kerugian kumulatif (instrumen utang), instruments),
- Aset keuangan pada NWPKL tanpa - Financial assets designated at FVOCI
reklasifikasi ke keuntungan dan with no recycling of cumulative gains and
kerugian kumulatif atas pelepasan losses upon derecognition (equity
(instrumen ekuitas), dan instruments), and
- Nilai wajar melalui laba rugi (NWLR). - Fair value through profit or loss (FVTPL).
Pengukuran selanjutnya dari aset The subsequent measurement of financial
keuangan tergantung kepada klasifikasi assets depends on their classification as
masing-masing aset keuangan seperti described below:
berikut ini:
Aset keuangan pada biaya perolehan Financial assets at amortized cost (debt
diamortisasi (instrumen utang) instruments)
Grup mengukur aset keuangan pada biaya The Group measures financial assets at
perolehan diamortisasi jika kedua kondisi amortized cost if both of the following
berikut terpenuhi: conditions are met:
- Aset keuangan dimiliki dalam model - The financial asset is held within a
bisnis dengan tujuan untuk memiliki business model with the objective to
aset keuangan dalam rangka hold financial assets in order to collect
mendapatkan arus kas kontraktual, contractual cash flows, and
dan
- Persyaratan kontraktual dari aset - The contractual terms of the financial
keuangan menghasilkan arus kas asset give rise on specified dates to
pada tanggal tertentu yang cash flows that are SPPI on the
merupakan SPPB dari jumlah pokok principal amount outstanding.
terutang.
Aset keuangan yang diukur pada biaya Financial assets at amortized cost are
perolehan diamortisasi selanjutnya diukur subsequently measured using the effective
dengan menggunakan metode suku bunga interest rate (“EIR”) method and are subject
efektif (“SBE”) dan menjadi subjek to impairment. Gains and losses are
penurunan nilai. Keuntungan dan kerugian recognized in profit or loss when the asset is
diakui dalam laba rugi pada saat aset derecognized, modified or impaired.
dihentikan pengakuannya, dimodifikasi
atau diturunkan nilainya.
Aset keuangan Grup yang diukur pada The Group’s financial assets at amortized
biaya perolehan diamortisasi termasuk kas cost includes cash and cash equivalent, trade
dan setara kas, piutang usaha - neto, aset receivables - net, other current financial
keuangan lancar lainnya dan aset assets and other non-current financial assets.
keuangan tidak lancar lainnya.
21
Page 450
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen keuangan (lanjutan) g. Financial instruments (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Pengukuran selanjutnya (lanjutan) Subsequent measurement (continued)
Aset keuangan pada NWPKL tanpa Financial assets designated at FVOCI with no
pendauran laba dan rugi kumulatif setelah recycling of cumulative gains and losses
penghentian pengakuan (instrumen upon derecognition (equity instruments)
ekuitas)
Pada pengakuan awal, Grup dapat memilih Upon initial recognition, the Group can elect
untuk menetapkan klasifikasi yang tidak to classify irrevocably its investments in
dapat dikembalikan atas investasi pada equity instruments at FVOCI when they meet
instrumen ekuitas sebagai NWPKL jika the definition of equity under PSAK 50 and
memenuhi definisi ekuitas sesuai PSAK 50 are not held for trading. The classification is
dan tidak dimiliki untuk diperdagangkan. determined on an instrument-by-instrument
Klasifikasi ditentukan atas basis instrumen basis.
per instrumen.
Keuntungan dan kerugian atas aset Gains and losses on these financial assets
keuangan ini tidak pernah didaur ke laba are never recycled to profit or loss, and these
rugi, dan aset keuangan ini tidak menjadi financial assets are not subject to impairment
subjek penurunan nilai. Dividen diakui assessment. Dividends are recognized as
sebagai penghasilan lain-lain dalam laba other income in the profit or loss when the
rugi pada saat hak atas pembayaran telah right of payment has been established.
ditetapkan.
Grup memilih untuk mengklasifikasi secara The Group elected to classify irrevocably its
takterbatalkan investasi ekuitas yang tidak non-listed equity investments under this
terdaftar di bursa masuk dalam kategori ini. category.
Aset keuangan Grup yang diukur pada The Group’s financial assets at FVOCI
NWPKL termasuk investasi pada saham. includes invenstment in shares.
Penghentian pengakuan Derecognition
Aset keuangan (atau, sesuai dengan A financial asset (or, where applicable, a part
kondisinya, bagian dari aset keuangan atau of a financial asset or part of a group of similar
bagian dari kelompok aset keuangan financial assets) is primarily derecognized
serupa) terutama dihentikan (i.e., removed from the Group’s statement of
pengakuannya (yaitu, dihapuskan dari financial position) when:
laporan posisi keuangan Grup) ketika:
- Hak untuk menerima arus kas dari - The rights to receive cash flows from
aset telah berakhir, atau the asset have expired, or
22
Page 451
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen keuangan (lanjutan) g. Financial instruments (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Penghentian pengakuan (lanjutan) Derecognition (continued)
Aset keuangan (atau, sesuai dengan A financial asset (or, where applicable, a part
kondisinya, bagian dari aset keuangan atau of a financial asset or part of a group of similar
bagian dari kelompok aset keuangan financial assets) is primarily derecognized
serupa) terutama dihentikan (i.e., removed from the Group’s statement of
pengakuannya (yaitu, dihapuskan dari financial position) when: (continued)
laporan posisi keuangan Grup) ketika:
(lanjutan)
- Grup telah mengalihkan haknya untuk - The Group has transferred its
menerima arus kas dari aset atau rights to receive cash flows from the
menanggung kewajiban untuk asset or has assumed an obligation to
membayar arus kas yang diterima pay the received cash flows in full
tersebut secara penuh tanpa without material delay to a third party
penundaan yang material kepada under a ‘pass-through’ arrangement;
pihak ketiga berdasarkan and either (a) the Group has
kesepakatan ‘pass-through’, dan transferred substantially all the risks
salah satu dari (a) Grup telah and rewards of the asset, or (b) the
mengalihkan secara substansial Group has neither transferred nor
seluruh risiko dan manfaat atas aset, retained substantially all the risks and
atau (b) Grup tidak mengalihkan rewards of the asset, but has
maupun tidak memiliki secara transferred control of the asset.
substansial atas seluruh risiko dan
manfaat atas aset, tetapi telah
mengalihkan kendali atas aset.
Ketika Grup telah mengalihkan haknya When the Group has transferred its rights to
untuk menerima arus kas dari suatu aset receive cash flows from an asset or has
atau telah menandatangani kesepakatan entered into a pass-through arrangement, it
‘pass-through’, Grup mengevaluasi jika, evaluates if, and to what extent, it has
dan sejauh mana, Grup masih retained the risks and rewards of ownership.
mempertahankan risiko dan manfaat atas When it has neither transferred nor retained
kepemilikan aset. Ketika Grup tidak substantially all of the risks and rewards of
mengalihkan maupun seluruh risiko dan the asset, nor transferred control of the asset,
manfaat atas aset dipertahankan secara the Group continues to recognize the
substansial, maupun tidak mengalihkan transferred asset to the extent of its
kendali atas aset, Grup tetap mengakui continuing involvement. In that case, the
aset yang dialihkan sebesar keterlibatan Group also recognizes an associated liability.
berkelanjutannya. Dalam kasus tersebut, The transferred asset and the associated
Grup juga mengakui liabilitas terkait. Aset liability are measured on a basis that reflects
yang dialihkan dan liabilitas terkait diukur the rights and obligations that the Group has
dengan basis yang mencerminkan hak dan retained.
kewajiban yang masih dipertahankan oleh
Grup.
Keterlibatan berkelanjutan dalam bentuk Continuing involvement that takes the form of
jaminan atas aset yang ditransfer, diukur a guarantee over the transferred asset is
pada nilai yang lebih rendah antara jumlah measured at the lower of the original carrying
tercatat awal aset dan jumlah maksimum amount of the asset and the maximum
imbalan yang dibutuhkan oleh Grup untuk amount of consideration that the Group could
membayar kembali. be required to repay.
23
Page 452
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen keuangan (lanjutan) g. Financial instruments (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Penurunan nilai Impairment
Grup mengakui penyisihan Kerugian Kredit The Group recognizes an allowance for
Ekspektasian (“KKE”) untuk semua Expected Credit Loss (“ECL”) for all debt
instrumen utang yang bukan diukur pada instruments not held at FVTPL and financial
NWLR dan kontrak jaminan keuangan. guarantee contracts. ECLs are based on the
KKE ditentukan atas perbedaan antara difference between the contractual cash
arus kas kontraktual menurut kontrak dan flows due in accordance with the contract and
semua arus kas yang diharapkan akan all the cash flows that the Group expects to
diterima oleh Grup, yang didiskontokan receive, discounted at an approximation of
dengan perkiraan SBE orisinal. Arus kas the original EIR. The expected cash flows
yang diharapkan mencakup setiap arus kas include any cash flows from the sale of
dari penjualan agunan yang dimiliki atau collateral held or other credit enhancements
perbaikan kredit lainnya yang merupakan that are integral to the contractual terms.
bagian yang tidak terpisahkan dalam
ketentuan kontrak.
KKE diakui dalam dua tahap. Bila belum ECLs are recognized in two stages. When
terdapat peningkatan risiko kredit signifikan there have not been significant increases in
sejak pengakuan awal, KKE diakui untuk credit risks since initial recognition, ECLs are
kerugian kredit yang dihasilkan dari provided for credit losses that result from
peristiwa gagal bayar yang mungkin terjadi default events that are possible within the
dalam jangka waktu 12 bulan ke depan next 12-months (a 12-month ECL). However,
(KKE 12 bulan). Namun, bila telah terdapat when there have been significant increases in
peningkatan signifikan risiko kredit sejak credit risks since initial recognition, a loss
pengakuan awal, penyisihan kerugian allowance is recognized for credit losses
diakui untuk kerugian kredit yang expected over the remaining life of the asset,
diperkirakan selama sisa umur aset, tanpa irrespective of timing of the default (a lifetime
mempertimbangkan waktu gagal bayar ECL).
(KKE sepanjang umurnya).
Karena piutang usaha dan piutang lainnya Because its trade and other receivables do
tidak memiliki komponen pembiayaan not contain significant financing component,
signifikan, Grup menerapkan pendekatan the Group applies a simplified approach in
yang disederhanakan dalam perhitungan calculating ECL. Therefore, the Group does
KKE. Oleh karena itu, Grup tidak not track changes in credit risk, but instead
menelurusi perubahan dalam risiko kredit, recognizes a loss allowance based on
namun justru mengakui penyisihan lifetime ECL at each reporting date. The
kerugian berdasarkan KKE sepanjang Group established a provision matrix that is
umurnya pada setiap tanggal pelaporan. based on its historical credit loss experience,
Grup membentuk matriks provisi adjusted for forward-looking factors specific
berdasarkan pengalaman kerugian kredit to the debtors and the economic
masa lampau, disesuaikan dengan environment.
perkiraan masa depan (forward-looking)
atas faktor yang spesifik untuk debitur dan
lingkungan ekonomi.
24
Page 453
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen keuangan (lanjutan) g. Financial instruments (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Penurunan nilai (lanjutan) Impairment (continued)
Grup menganggap aset keuangan dalam The Group considers a financial asset in
gagal bayar ketika pembayaran kontraktual default when contractual payments are 360
telah lewat 360 hari dari tanggal jatuh days past due. However, in certain cases, the
tempo. Namun, dalam kasus tertentu, Grup Group may also consider a financial asset to
juga dapat mempertimbangkan aset be in default when internal or external
keuangan menjadi gagal bayar ketika information indicates that the Group is
informasi internal atau eksternal unlikely to receive the outstanding
menunjukkan bahwa besar kemungkinan contractual amounts in full before taking into
Grup tidak menerima jumlah kontraktual account any credit enhancements held by the
terutang secara penuh sebelum Group. A financial asset is written off when
memperhitungkan perbaikan kredit yang there is no reasonable expectation of
dimiliki oleh Grup. Aset keuangan recovering the contractual cash flows.
dihapuskan jika tidak terdapat ekspektasi
yang wajar untuk memulihkan arus kas
kontraktual.
ii. Liabilitas keuangan ii. Financial liabilities
Pengakuan dan pengukuran awal Initial recognition and measurement
Liabilitas keuangan diklasifikasikan, pada Financial liabilities are classified, at initial
pengakuan awal, sebagai liabilitas recognition, as financial liabilities at FVTPL,
keuangan yang diukur pada NWLR, utang loans and borrowings, or as derivatives
dan pinjaman atau derivatif ditetapkan designated as hedging instruments in an
sebagai instrumen lindung nilai pada effective hedge, as appropriate.
lindung nilai yang efektif, sesuai dengan
kondisinya.
Semua liabilitas keuangan diakui pada nilai All financial liabilities are recognized initially
wajar saat pengakuan awal dan, dalam hal at fair value and, in the case of loans and
liabilitas keuangan dilklasifikasi sebagai borrowings and payables, net of directly
utang dan pinjaman, diakui pada nilai wajar attributable transaction costs.
setelah dikurangi biaya transaksi yang
dapat diatribusikan secara langsung.
Grup menetapkan liabilitas keuangannya The Group designates its financial liabilities
sebagai pinjaman bank jangka pendek, as short-term bank loans, trade payables,
utang usaha, liabilitas jangka pendek other current liabilities, short-term employee
lainnya, liabilitas imbalan kerja jangka benefits liability, accrued expenses, sukuk
pendek, beban akrual, utang sukuk dan payable and lease liabilities. The Group has
liabilitas sewa. Grup tidak memiliki liabilitas no financial liabilities measured at fair value
keuangan yang diukur pada nilai wajar through profit or loss.
melalui laba rugi.
25
Page 454
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen keuangan (lanjutan) g. Financial instruments (continued)
ii. Liabilitas keuangan ii. Financial liabilities
Pengakuan selanjutnya Subsequent measurement
Pengukuran selanjutnya dari liabilitas The subsequent measurement of financial
keuangan ditentukan oleh klasifikasinya liabilities depends on their classification as
sebagai berikut: described below:
Liabilitas keuangan pada biaya perolehan Financial liabilities at amortized cost (Loans
diamortisasi (Utang dan pinjaman) and borrowings)
i) Utang dan Pinjaman Jangka Panjang i) Long-term Interest-bearing Loans and
yang Dikenakan Bunga Borrowings
Setelah pengakuan awal, utang dan Subsequent to initial recognition, long-
pinjaman jangka panjang yang term interest-bearing loans and
berbunga diukur pada biaya perolehan borrowings are measured at amortized
yang diamortisasi dengan acquisition costs using EIR method. At the
menggunakan metode SBE. Pada reporting dates, accrued interest is
tanggal pelaporan, biaya bunga yang recorded separately from the associated
masih harus dibayar dicatat secara borrowings within the current liabilities
terpisah, dari pokok pinjaman terkait, section. Gains and losses are recognized
dalam bagian liabilitas jangka pendek. in the profit or loss when the liabilities are
Keuntungan dan kerugian diakui pada derecognized as well as through the EIR
laba rugi ketika liabilitas dihentikan amortization process.
pengakuannya maupun melalui proses
amortisasi menggunakan metode SBE.
Biaya amortisasi dihitung dengan Amortized cost is calculated by taking into
mempertimbangkan setiap diskonto account any discount or premium on
atau premium atas akusisi dan komisi acquisition and fees or costs that are an
atau biaya yang merupakan bagian integral part of the EIR. The EIR
tidak terpisahkan dari SBE. Amortisasi amortization is included in finance costs in
SBE dicatat sebagai beban keuangan the profit or loss.
pada laba rugi.
ii) Utang dan Akrual ii) Payables and Accruals
Liabilitas untuk utang usaha dan utang Liabilities for current trade and other
lain-lain jangka pendek, biaya masih accounts payable, accrued expenses and
harus dibayar dan liabilitas imbalan short-term employee benefit liability are
kerja jangka pendek dinyatakan stated at carrying amounts (notional
sebesar jumlah tercatat (jumlah amounts), which approximate their fair
nosional), yang kurang lebih sebesar values.
nilai wajarnya.
Penghentian Pengakuan Derecognition
Suatu liabilitas keuangan dihentikan A financial liability is derecognized when the
pengakuannya pada saat kewajiban yang obligation under the contract is discharged or
ditetapkan dalam kontrak berakhir atau cancelled or expires.
dibatalkan atau kedaluwarsa.
26
Page 455
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen keuangan (lanjutan) g. Financial instruments (continued)
ii. Liabilitas keuangan (lanjutan) ii. Financial liabilities (continued)
Penghentian Pengakuan (lanjutan) Derecognition (continued)
Ketika sebuah liabilitas keuangan ditukar When an existing financial liability is replaced
dengan liabilitas keuangan lain dari by another from the same lender on
pemberi pinjaman yang sama atas substantially different terms, or the terms of
persyaratan yang secara substansial an existing liability are substantially modified,
berbeda, atau bila persyaratan dari such an exchange or modification is treated
liabilitas keuangan tersebut secara as derecognition of the original liability and
substansial dimodifikasi, pertukaran atau recognition of a new liability, and the
modifikasi persyaratan tersebut dicatat difference in the respective carrying amounts
sebagai penghentian pengakuan liabilitas is recognized in the profit or loss.
keuangan orisinal dan pengakuan liabilitas
keuangan baru, dan selisih antara nilai
tercatat masing-masing liabilitas keuangan
tersebut diakui pada laba rugi.
iii. Saling hapus instrumen keuangan iii. Offsetting of financial instruments
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are
disaling hapuskan dan nilai netonya offset, and the net amount reported in the
disajikan dalam laporan posisi keuangan consolidated statement of financial position if,
konsolidasian jika, dan hanya jika, terdapat and only if, there is a currently enforceable
hak secara hukum untuk melakukan saling legal right to offset the recognized amounts
hapus atas jumlah tercatat dari aset and there is an intention to settle on a net
keuangan dan liabilitas keuangan tersebut basis, or to realize the assets and settle the
dan terdapat intensi untuk menyelesaikan liabilities simultaneously.
secara neto, atau untuk merealisasikan
aset dan menyelesaikan liabilitas secara
bersamaan.
h. Pengukuran Nilai Wajar h. Fair Value Measurement
Grup mengukur pada pengakuan awal The Group initially measures financial instruments
instrumen keuangan pada nilai wajar, dan aset at fair value, and assets and liabilities of the
dan liabilitas yang diakuisisi pada kombinasi acquirees upon business combinations. They also
bisnis. Grup juga mengukur jumlah terpulihkan measure certain recoverable amounts of the cash
dari unit penghasil kas (“UPK”) tertentu generating unit (“CGU”) using fair value less cost
berdasarkan nilai wajar dikurangi biaya of disposal (“FVLCD”) and certain financial assets
pelepasan, dan aset keuangan tertentu pada at fair value through other comprehensive income
nilai wajar melalui penghasilan komprehensif (“FVOCI”).
lain (“NWPKL”).
27
Page 456
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
h. Pengukuran Nilai Wajar (lanjutan) h. Fair Value Measurement (continued)
Nilai wajar adalah harga yang akan diterima dari Fair value is the price that would be received to sell
menjual suatu aset atau harga yang akan an asset or paid to transfer a liability in an orderly
dibayar untuk mengalihkan suatu liabilitas transaction between market participants at the
dalam transaksi teratur antara pelaku pasar measurement date. The fair value measurement is
pada tanggal pengukuran. Pengukuran nilai based on the presumption that the transaction to
wajar mengasumsikan bahwa transaksi untuk sell the asset or transfer the liability takes place
menjual aset atau mengalihkan liabilitas terjadi: either:
i) Di pasar utama untuk aset atau liabilitas i) In the principal market for the asset or
tersebut, atau liability, or
ii) Jika tidak terdapat pasar utama, di pasar ii) In the absence of a principal market, in the
yang paling menguntungkan untuk aset most advantageous market for the asset or
atau liabilitas tersebut. liability.
Pasar utama atau pasar yang paling The principal or the most advantageous market
menguntungkan tersebut harus dapat diakses must be accessible to by the Group.
oleh Grup.
Nilai wajar dari aset atau liabilitas diukur dengan The fair value of an asset or a liability is measured
menggunakan asumsi yang akan digunakan using the assumptions that market participants
pelaku pasar ketika menentukan harga aset would use when pricing the asset or liability,
atau liabilitas tersebut, dengan asumsi bahwa assuming that market participants act in their
pelaku pasar bertindak dalam kepentingan economic best interest.
ekonomi terbaiknya.
Pengukuran nilai wajar dari suatu aset A fair value measurement of a non-financial asset
nonkeuangan memperhitungkan kemampuan takes into account a market participant's ability to
pelaku pasar untuk menghasilkan manfaat generate economic benefits by using the asset in
ekonomik dengan menggunakan aset dalam its highest and best use or by selling it to another
penggunaan tertinggi dan terbaiknya atau market participant that would use the asset in its
dengan menjualnya kepada pelaku pasar lain highest and best use.
yang akan menggunakan aset tersebut pada
penggunaan tertinggi dan terbaiknya.
Grup menggunakan teknik penilaian yang The Group uses valuation techniques that are
sesuai dengan keadaan dan data yang appropriate in the circumstances and for which
memadai tersedia untuk mengukur nilai wajar, sufficient data are available to measure fair value,
dengan memaksimalkan masukan (input) yang maximizing the use of relevant observable inputs
dapat diamati (observable) yang relevan dan and minimizing the use of unobservable inputs.
meminimalkan masukan (input) yang tidak
dapat diamati (unobservable).
28
Page 457
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
h. Pengukuran Nilai Wajar (lanjutan) h. Fair Value Measurement (continued)
Semua aset dan liabilitas yang nilai wajarnya All assets and liabilities for which fair value is
diukur atau diungkapkan dalam laporan measured or disclosed in the consolidated
keuangan konsolidasian dikategorikan dalam financial statements are categorized within the fair
hierarki nilai wajar berdasarkan level masukan value hierarchy, described as follows, based on
(input) paling rendah yang signifikan terhadap the lowest level input that is significant to the fair
pengukuran nilai wajar secara keseluruhan value measurement as a whole:
sebagai berikut:
i) Level 1 - Harga kuotasian (tanpa i) Level 1 - Quoted (unadjusted) market prices
penyesuaian) di pasar aktif untuk aset atau in active markets for identical assets or
liabilitas yang identik yang dapat diakses liabilities.
entitas pada tanggal pengukuran.
ii) Level 2 - Teknik penilaian yang ii) Level 2 - Valuation techniques for which the
menggunakan tingkat masukan (input) lowest level input that is significant to the fair
yang paling rendah yang signifikan value measurement is directly or indirectly
terhadap pengukuran nilai wajar yang dapat observable.
diamati (observable) baik secara langsung
atau tidak langsung.
iii) Level 3 - Teknik penilaian yang iii) Level 3 - Valuation techniques for which the
menggunakan tingkat masukan (input) yang lowest level input that is significant to the fair
paling rendah yang signifikan terhadap value measurement is unobservable.
pengukuran nilai wajar yang tidak dapat
diamati (unobservable).
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are recognized in the
laporan keuangan konsolidasian secara consolidated financial statements on a recurring
berulang, Grup menentukan apakah terdapat basis, the Group determines whether transfers
perpindahan antara level dalam hierarki dengan have occurred between levels in the hierarchy by
melakukan evaluasi ulang atas penetapan re-assessing categorization (based on the lowest
kategori (berdasarkan level masukan (input) level input that is significant to the fair value
paling rendah yang signifikan terhadap measurement as a whole) at the end of each
pengukuran nilai wajar secara keseluruhan) reporting period.
pada tiap akhir periode pelaporan.
Tim pelaporan keuangan Grup bertanggung- The Group’s financial reporting team in charge of
jawab atas penilaian dalam menentukan valuation to determine the policies and
kebijakan dan prosedur untuk pengukuran nilai procedures for recurring fair value measurement,
wajar (dikurangi biaya untuk menjual) UPK such as biological assets and fair value (less costs
(untuk uji penurunan nilai) dan aset keuangan of disposal) of CGUs (for impairment test
pada NWPKL. purpose) and financial assets at FVOCI.
Penilai eksternal terlibat dalam penilaian aset External valuers are involved for valuation of
signifikan. Keterlibatan penilai eksternal significant assets. Involvement of external valuers
ditentukan setiap tahun setelah dibahas dan is decided upon annually after discussion with and
disetujui oleh Direksi Perusahaan. Kriteria approval by the Company’s Board of Directors.
pemilihan termasuk pengetahuan pasar, Selection criteria include market knowledge,
reputasi, independensi dan kemampuan reputation, independence and whether
mematuhi standar profesi. Metode penilaian professional standards are maintained. Valuation
dan input yang digunakan dibahas dan techniques and inputs to use were discussed and
diputuskan bersama oleh Grup dan penilai decided by the Group and external valuers.
eksternal.
29
Page 458
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
h. Pengukuran Nilai Wajar (lanjutan) h. Fair Value Measurement (continued)
Untuk tujuan pengungkapan nilai wajar, Grup For the purpose of fair value disclosures, the
mementukan klasifikasi aset dan liabilitas Group has determined classes of assets and
berdasarkan sifat, karakteristik dan risikonya liabilities on the basis of the nature, characteristics
dan level pada hierarki nilai wajar sebagaimana and risks of the asset or liability and the level of
dijelaskan diatas. the fair value hierarchy as explained above.
i. Persediaan i. Inventories
Persediaan dinyatakan sebesar nilai terendah Inventories are stated at the lower of cost or net
antara biaya perolehan atau nilai realisasi neto. realizable value. Cost is determined using the
Biaya perolehan ditentukan dengan metode weighted average cost method and includes
rata-rata tertimbang dan termasuk semua expenditure incurred in acquiring the inventories,
pengeluaran untuk memperoleh persediaan, production or conversion costs and other costs
biaya produksi atau konversi, dan biaya lainnya incurred in bringing the inventory to its existing
yang timbul untuk membawa persediaan ke location and condition. It excludes borrowing
tempat dan kondisi saat ini. Biaya tersebut tidak costs. Net realizable value is the estimated sales
termasuk biaya pinjaman. Nilai realisasi neto amount in the ordinary course of business less the
adalah estimasi harga penjualan dalam costs of completion and selling expenses.
kegiatan usaha normal dikurangi dengan biaya
penyelesaian dan penjualannya.
Penyisihan persediaan usang dibentuk untuk Allowance for inventory obsolescence is provided
mengurangi jumlah tercatat persediaan ke nilai to reduce the carrying amount of inventories to
realisasi netonya yang ditentukan melalui their net realizable value based on the periodic
pengujian berkala atas estimasi penggunaan review of the estimated future usage or sale of
atau penjualan masing-masing jenis persediaan individual inventory items.
di masa yang akan datang.
j. Transaksi dengan pihak-pihak berelasi j. Transactions with related parties
Grup mempunyai transaksi dengan pihak The Group has transactions with related parties
berelasi sebagaimana didefinisikan pada PSAK as defined in PSAK No. 7.
No. 7.
Transaksi ini dilakukan berdasarkan The transactions are made based on terms
persyaratan yang disetujui oleh kedua belah agreed by the parties, in which such terms may
pihak, dimana persyaratan tersebut mungkin not be the same as those of the transactions
tidak sama dengan transaksi lain yang between unrelated parties.
dilakukan dengan pihak-pihak yang tidak
berelasi.
Saldo dan transaksi signifikan dengan pihak- All significant balances and transactions with
pihak berelasi diungkapkan dalam Catatan 31. related parties are disclosed in Note 31.
Kecuali diungkapkan khusus sebagai pihak- Unless specifically identified as related parties,
pihak berelasi, maka pihak-pihak lain yang the parties disclosed in the notes to the
disebutkan dalam catatan atas laporan consolidated financial statements are third
keuangan konsolidasian merupakan pihak parties.
ketiga.
30
Page 459
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap k. Fixed assets
Seluruh aset tetap awalnya diakui sebesar All fixed assets are initially recognized at cost,
biaya perolehan, yang terdiri atas harga which comprises the purchase price and any
perolehan dan biaya-biaya tambahan yang costs directly attributable in bringing the assets to
dapat diatribusikan langsung untuk membawa the location and condition necessary for the
aset ke lokasi dan kondisi yang diinginkan assets to be capable of operating in the manner
supaya aset tersebut siap digunakan sesuai intended by management.
dengan maksud manajemen.
Aset tetap dinyatakan sebesar biaya perolehan Fixed assets are stated at cost less accumulated
dikurangi dengan akumulasi penyusutan dan depreciation and allowance for impairment. Land
penyisihan penurunan nilai. Tanah tidak is not depreciated. The cost includes the cost of
disusutkan. Termasuk juga ke dalam biaya replacing part of the fixed assets when that cost is
perolehan adalah biaya-biaya penggantian incurred, only when it is probable that future
bagian dari aset tetap jika biaya itu terjadi, dan economic benefits associated with the item will
apabila terdapat kemungkinan yang besar flow to the Group and the cost of the item can be
bahwa Grup akan mendapat manfaat ekonomis measured reliably. Likewise, when a major
di masa depan dari bagian aset tersebut serta inspection is performed, its cost is recognized in
biaya perolehannya dapat diukur secara andal. the carrying amount of the fixed assets as a
Demikian pula, pada saat inspeksi yang replacement if the recognition criteria are
signifikan dilakukan, biaya inspeksi itu diakui ke satisfied. All other repairs and maintenance costs
dalam jumlah tercatat (carrying amount) aset that do not meet the recognition criteria are
tetap sebagai suatu penggantian jika memenuhi recognized in profit or loss as incurred.
kriteria pengakuan. Semua biaya pemeliharaan
dan perbaikan yang tidak memenuhi kriteria
pengakuan diakui dalam laba rugi pada saat
terjadinya.
Biaya legal awal yang terjadi untuk memperoleh Initial legal costs incurred to obtain legal rights of
hak atas tanah diakui sebagai bagian dari biaya land are recognized as part of the acquisition
akuisisi. costs.
Penyusutan dihitung dengan menggunakan Depreciation is calculated using the straight-line
metode garis lurus selama estimasi masa method over the estimated useful lifes of the
manfaat aset tetap yang bersangkutan yaitu assets as follows:
sebagai berikut:
Tahun/Year
Bangunan, prasarana dan instalasi 4-20 Buildings, improvements and installations
Mesin dan peralatan 2-15 Machinery and equipment
Perabotan dan perlengkapan kantor 2-5 Office furniture, fixtures and equipment
Alat transportasi 2-5 Transportation equipment
Konstruksi baja 2-15 Steel constructions
Aset dalam penyelesaian merupakan biaya- Construction in progress represents costs directly
biaya yang berhubungan langsung dengan attributable to the construction and acquisition of
pembangunan dan akuisisi aset tetap, termasuk fixed assets, including financial costs, if any.
biaya pendanaan, jika ada. Biaya-biaya These costs are transferred to the relevant asset
tersebut akan dipindahkan ke aset tetap yang account when the construction is complete.
bersangkutan pada saat pembangunannya Depreciation is charged from the date the assets
telah selesai. Penyusutan mulai dibebankan are ready for use.
pada saat aset tersebut siap digunakan.
31
Page 460
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap (lanjutan) k. Fixed assets (continued)
Jumlah tercatat aset tetap dihentikan An item of fixed asset is derecognized upon
pengakuannya pada saat dilepaskan atau saat disposal or when no future economic benefits are
tidak ada manfaat ekonomis di masa depan expected from its use or disposal. Any gain or loss
yang diharapkan dari penggunaan atau arising from derecognition of the asset, calculated
pelepasannya. Laba atau rugi yang timbul dari as the difference between the net disposal
penghentian pengakuan aset, yang merupakan proceeds and the carrying amount of the asset, is
perbedaan antara jumlah neto hasil pelepasan included in profit or loss.
dengan jumlah tercatatnya, disajikan dalam
laba rugi.
Nilai residu, umur manfaat dan metode The residual values, useful lifes and methods of
penyusutan ditinjau ulang dan, jika diperlukan, depreciation are reviewed, and adjusted
akan disesuaikan secara prospektif pada setiap prospectively, if appropriate, at each reporting
tanggal pelaporan. date.
l. Aset takberwujud l. Intangible assets
Biaya terkait dengan pembaruan hak atas tanah Cost related to renewal of land rights are
diakui sebagai aset takberwujud dan recognized as intangible assets and amortized
diamortisasi sepanjang umur hukum hak yang during the period of the land rights which are
berkisar antara 20 (dua puluh) sampai ranging from 20 (twenty) to 30 (thirty) years.
30 (tiga puluh) tahun.
Biaya yang terkait dengan pemeliharaan Costs associated with maintaining computer
program piranti lunak komputer diakui sebagai software programs are recognized as an expense
beban pada saat terjadinya. Biaya perolehan as incurred. Acquisition and development costs
atau pengembangan yang dapat secara that are directly attributable to the design and
langsung diatribusikan kepada desain dan testing of software products are recognized as
pengujian produk piranti lunak diakui sebagai intangible assets.
aset takberwujud.
Biaya-biaya yang dapat diatribusikan secara Directly attributable costs that are capitalized as
langsung dan dikapitalisasi sebagai bagian dari part of the software product include the software
produk piranti lunak mencakup beban pekerja development employee costs and an appropriate
pengembang piranti lunak dan overhead yang portion of the relevant overheads. The acquisition
relevan. Biaya perolehan dan pengembangan and development costs is amortized using the
piranti lunak diamortisasi dengan menggunakan straight-line method over 2 (two) years.
metode garis lurus selama 2 (dua) tahun.
Aset takberwujud dihentikan pengakuannya Intangible assets is derecognized either when it
pada saat pelepasan atau aset tersebut tidak has been disposed of or when the assets is
digunakan lagi secara permanen dan tidak permanently withdrawn from use and no future
memiliki manfaat ekonomis di masa depan benefit is expected from its disposal. Any gains or
yang dapat diharapkan pada saat losses on the derecognition or disposal of an
pelepasannya. Laba atau rugi yang timbul dari intangible assets are recognized in profit or loss
penghentian pengakuan atau pelepasan aset on the date of derecognition or disposal.
takberwujud diakui dalam laba rugi pada saat
terjadinya penghentian atau pelepasan
tersebut.
32
Page 461
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Sewa m. Lease
Grup menilai pada saat insepsi kontrak apabila The Group assesses at contract inception
kontrak tersebut adalah, atau mengandung, whether a contract is, or contains, a lease. That
sewa. Yaitu, bila kontrak tersebut memberikan is, if the contract conveys the right to control the
hak untuk mengendalikan penggunaan aset use of an identified asset for a period of time in
identifikasian selama suatu jangka waktu untuk exchange for consideration.
dipertukarkan dengan imbalan.
Grup sebagai Penyewa The Group as Lessee
Grup menerapkan pendekatan pengakuan dan The Group applies a single recognition and
pengukuran tunggal untuk semua sewa, kecuali measurement approach for all leases, except for
untuk sewa jangka-pendek dan sewa yang aset short-term leases and leases of low-value assets.
pendasarnya bernilai-rendah. Grup mengakui The Group recognizes lease liabilities to make
liabilitas sewa untuk melakukan pembayaran lease payments and right-of-use assets
sewa dan aset hak-guna yang mewakili hak representing the right to use the underlying
untuk menggunakan aset pendasar. assets.
Aset hak-guna Rights-of-use assets
Grup mengakui aset hak-guna pada tanggal The Group recognizes right-of-use assets at the
permulaan sewa (yaitu tanggal aset pendasar commencement date of the lease (i.e., the date
tersedia untuk digunakan). Aset hak-guna the underlying asset is available for use). Right-
diukur pada harga perolehan, dikurangi of-use assets are measured at cost, less any
akumulasi penyusutan dan penurunan nilai, accumulated depreciation and impairment losses,
serta disesuaikan dengan pengukuran kembali and adjusted for any remeasurement of lease
liabilitas sewa. Biaya perolehan aset hak-guna liabilities. The cost of right-of-use assets includes
mencakup jumlah liabilitas sewa yang diakui, the amount of lease liabilities recognized, initial
biaya langsung awal yang terjadi, dan direct costs incurred, and lease payments made
pembayaran sewa yang dilakukan pada atau at or before the commencement date less any
sebelum tanggal permulaan dikurangi setiap lease incentives received. Right-of-use assets are
insentif sewa yang diterima. Aset hak-guna depreciated on a straight-line basis over the lease
disusutkan dengan metode garis lurus selama term.
masa sewa.
Jika kepemilikan aset pendasar sewa beralih ke If ownership of the leased asset transfers to the
Grup pada akhir masa sewa atau biaya Group at the end of the lease term or the cost
perolehan aset hak-guna merefleksikan Grup reflects the exercise of a purchase option,
akan mengeksekusi opsi beli, maka penyusutan depreciation is calculated using the estimated
aset hak-guna dihitung menggunakan estimasi useful life of the asset.The right-of-use assets are
masa manfaat aset. Aset hak-guna juga also assessed for impairment.
dievaluasi untuk penurunan nilai.
Liabilitas sewa Lease liabilities
Pada tanggal permulaan sewa, Grup mengakui At the commencement date of the lease, the
liabilitas sewa yang diukur pada nilai kini Group recognizes lease liabilities measured at the
pembayaran sewa yang harus dilakukan present value of lease payments to be made over
selama masa sewa. the lease term.
33
Page 462
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Sewa (lanjutan) m. Lease (continued)
Grup sebagai Penyewa (lanjutan) The Group as Lessee (continued)
Liabilitas sewa (lanjutan) Lease liabilities (continued)
Pembayaran sewa juga mencakup harga The lease payments also include the exercise
pelaksanaan dari opsi beli yang secara wajar price of a purchase option reasonably certain to
pasti dilaksanakan oleh Grup dan pembayaran be exercised by the Group and payments of
pinalti untuk mengakhiri sewa, jika masa sewa penalties for terminating the lease, if the lease
merefleksikan adanya opsi dapat mengakhiri term reflects exercising the option to terminate.
sewa. Pembayaran sewa variabel yang tidak Variable lease payments that do not depend on
bergantung pada indeks atau tarif diakui an index or a rate are recognized as expenses in
sebagai beban pada periode terjadinya the period in which the event or condition that
peristiwa atau kondisi yang memicu terjadinya triggers the payment occurs.
pembayaran tersebut.
Dalam menghitung nilai kini pembayaran sewa, In calculating the present value of lease
Grup menggunakan Suku Bunga Pinjaman payments, the Group uses its Incremental
Inkremental (“SBPI”) pada tanggal permulaan Borrowing Rate (“IBR”) at the lease
sewa karena suku bunga implisit dalam sewa commencement date because the interest rate
tidak dapat langsung ditentukan. Setelah implicit in the lease is not readily determinable.
tanggal permulaan, jumlah kewajiban sewa After the commencement date, the amount of
ditingkatkan untuk mencerminkan akresi bunga lease liabilities is increased to reflect the accretion
(atas efek diskonto) dan dikurangi untuk of interest and reduced for the lease payments
pembayaran sewa yang dilakukan. Selain itu, made. In addition, the carrying amount of lease
nilai tercatat liabilitas sewa diukur kembali jika liabilities is remeasured if there is a modification,
terdapat modifikasi, perubahan masa sewa, a change in the lease term, a change in the lease
perubahan pembayaran sewa, atau perubahan payments or a change in the assessment of an
penilaian atas opsi untuk membeli aset option to purchase the underlying asset.
pendasar.
Sewa jangka pendek dan sewa dengan aset Short-term leases and leases of low-value assets
bernilai rendah
Grup menerapkan pengecualian pengakuan The Group applies the short-term lease
sewa jangka pendek untuk sewa yang jangka recognition exemption to its short-term leases
waktu sewanya pendek (yaitu, sewa yang (i.e., those leases that have a lease term of 12
memiliki jangka waktu sewa 12 bulan atau months or less from the commencement date and
kurang dari tanggal permulaan dan tidak do not contain a purchase option). The Group also
memiliki opsi beli). Grup juga menerapkan applies the lease of low-value assets recognition
pengecualian pengakuan sewa dengan aset exemption to leases that are considered to be low
bernilai rendah untuk sewa yang aset value. Lease payments on short-term leases and
pendasarnya dianggap bernilai rendah. leases of low-value underlying assets are
Pembayaran sewa untuk sewa jangka pendek recognized as expense on a straight-line basis
dan sewa dari aset bernilai rendah diakui over the lease term.
sebagai beban dengan metode garis lurus
selama masa sewa.
34
Page 463
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
m. Sewa (lanjutan) m. Lease (continued)
Grup sebagai Pesewa The Group as Lessor
Sewa yang dalam pengaturannya Grup tidak Leases in which the Group does not transfer
mengalihkan secara substansial seluruh risiko substantially all the risks and rewards incidental to
dan manfaat yang terkait dengan kepemilikan ownership of an asset are classified as operating
suatu aset diklasifikasikan sebagai sewa leases. Lease income arising is accounted for on
operasi. Pendapatan sewa yang timbul dicatat a straight-line basis over the lease terms and is
dengan metode garis lurus selama masa sewa included in operating income in the profit or loss
dan diakui sebagai bagian dari pendapatan due to its operating nature. Initial direct costs
usaha pada laba rugi karena sifatnya. Biaya incurred in negotiating and arranging an operating
langsung awal yang terjadi dalam negosiasi dan lease are added to the carrying amount of the
pengaturan sewa operasi ditambahkan ke leased asset and recognized over the lease term
jumlah tercatat dari aset sewaan dan diakui on the same basis as lease income. Contingent
selama masa sewa atas dasar yang sama rent are recognized as revenue in the period in
dengan pendapatan sewa. Sewa kontijensi which they are earned.
diakui sebagai pendapatan pada periode
dimana sewa kontijensi tersebut diperoleh.
n. Properti investasi n. Investment properties
Properti investasi terdiri dari tanah, bangunan Investment property consists of land, building
prasarana dan instalasi, yang dikuasai Grup facilities and installations, which are held by the
untuk disewakan atau untuk mendapatkan Group to earn rentals or for capital appreciation or
keuntungan dari kenaikan nilai atau kedua- both, rather than for use in the production or
duanya dan tidak untuk digunakan dalam supply of goods or services or for administrative
produksi atau penyediaan barang atau jasa purposes or sale in the ordinary course of
atau untuk tujuan administratif atau dijual dalam business. Investment property is stated at cost,
kegiatan usaha normal. Properti investasi including expenditure that is directly attributable to
dinyatakan sebesar biaya perolehan termasuk acquisition of the investment property.
pengeluaran yang dapat diatribusikan secara
langsung untuk perolehan properti investasi.
Selanjutnya, properti investasi diukur Investment property is subsequently measured at
berdasarkan biaya perolehan dikurangi cost less accumulated depreciation (except for
akumulasi penyusutan (kecuali tanah yang land which is not depreciated) and allowance for
tidak disusutkan) dan penyisihan penurunan impairment. The carrying amount includes the
nilai. Jumlah tercatat termasuk bagian biaya cost of replacing part of an existing investment
penggantian properti investasi yang ada pada property at the time that cost is incurred if the
saat terjadinya biaya, jika kriteria pengakuan recognition criteria are met and excludes the costs
terpenuhi dan tidak termasuk biaya harian of day to day servicing of an investment property.
penggunaan properti investasi. Nilai wajar Fair value of the investment property is
properti investasi ditentukan berdasarkan determined with reference to market value for the
acuan harga pasar untuk properti sejenis. same type of property.
Penyusutan bangunan, prasarana dan instalasi Depreciation of buildings, facilities and
dihitung dengan menggunakan metode garis installations are calculated using the straight-line
lurus selama estimasi umur manfaat aset method based on the estimated useful lifes of the
antara 4 (empat) sampai 20 (dua puluh) tahun. assets between 4 (four) and 20 (twenty) years.
35
Page 464
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) INFORMATION (continued)
n. Properti investasi (lanjutan) n. Investment property (continued)
Properti investasi dihentikan pengakuannya Investment property is derecognized either when
pada saat pelepasan atau ketika properti it has been disposed of or when the investment
investasi tersebut tidak digunakan lagi secara property is permanently withdrawn from use and
permanen dan tidak memiliki manfaat ekonomis no future benefit is expected from its disposal. Any
di masa depan yang dapat diharapkan pada gains or losses on the derecognition or disposal
saat pelepasannya. Laba atau rugi yang timbul of an investment property are recognized in profit
dari penghentian pengakuan atau pelepasan or loss on the date of derecognition or disposal.
properti investasi diakui dalam laba rugi pada
saat terjadinya penghentian atau pelepasan
tersebut.
Transfer ke properti investasi dilakukan jika, Transfers to investment property are made when,
dan hanya jika, terdapat perubahan and only when, there is a change in use,
penggunaan yang ditunjukkan dengan evidenced by the end of owner occupation,
berakhirnya pemakaian oleh pemilik, commencement of an operating lease to another
dimulainya sewa operasi ke pihak lain atau party or completion of construction or
selesainya pembangunan atau pengembangan. development. Transfers from investment property
Transfer dari properti investasi dilakukan jika are made when, and only when, there is a change
dan hanya jika terdapat perubahan in use, evidenced by commencement of owner
penggunaan yang ditunjukkan dengan occupation or commencement of development
dimulainya penggunaan oleh pemilik atau with a view to sale.
dimulainya pengembangan yang bertujuan
untuk dijual.
Untuk transfer dari properti investasi ke aset For a transfer from investment property to an
yang digunakan dalam operasi, Grup asset used in operations, the Group uses the cost
menggunakan metode biaya pada tanggal method at the date of change in use. If the asset
perubahan penggunaan. Jika aset yang used by the Group becomes an investment
digunakan Grup menjadi properti investasi, property, the Group accounts for the asset in
Grup mencatat aset tersebut sesuai dengan accordance with the policy stated under fixed
kebijakan aset tetap sampai dengan tanggal assets up to the date of change in use.
terakhir perubahan penggunaannya.
o. Penurunan nilai aset nonkeuangan o. Impairment of non-financial assets
Pada setiap tanggal pelaporan, Grup menilai The Group assesses at the each reporting date
apakah terdapat indikasi suatu aset mengalami whether there is an indication that an asset may
penurunan nilai. Jika terdapat indikasi tersebut be impaired. If any such indication exists or when
atau pada saat pengujian penurunan nilai aset annual impairment testing for an asset (i.e. an
(yaitu aset takberwujud dengan umur manfaat intangible asset with an indefinite useful life, an
tidak terbatas, aset takberwujud yang belum intangible asset not yet available for use, or
dapat digunakan, atau goodwill yang diperoleh goodwill acquired in a business combination) is
dalam suatu kombinasi bisnis) diperlukan, required, the Group makes an estimate of the
maka Grup membuat estimasi formal jumlah asset’s recoverable amount.
terpulihkan aset tersebut.
36
Page 465
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Penurunan nilai aset nonkeuangan o. Impairment of non-financial assets
(lanjutan) (continued)
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount is the higher of an
individual adalah jumlah yang lebih tinggi antara asset’s or CGU’s fair value less costs to sell and
nilai wajar aset atau UPK dikurangi biaya untuk its value in use, and is determined for an individual
menjual dengan nilai pakainya, kecuali aset asset, unless the asset does not generate cash
tersebut tidak menghasilkan arus kas masuk inflows that are largely independent of those from
yang sebagian besar independen dari aset atau other assets or groups of assets. Where the
kelompok aset lain. Jika nilai tercatat aset atau carrying amount of an asset or CGU exceeds its
UPK lebih besar daripada jumlah recoverable amount, the asset is considered
terpulihkannya, maka aset tersebut impaired and is written down to its recoverable
dipertimbangkan mengalami penurunan nilai amount.
dan nilai tercatat aset diturunkan menjadi
sebesar jumlah terpulihkannya.
Grup mendasarkan perhitungan penurunan The Group bases its impairment calculation on
nilai pada rincian perhitungan anggaran atau detailed budgets and forecast calculations which
prakiraan yang disusun secara terpisah untuk are prepared separately for each of the Group’s
masing-masing UPK Grup atas aset individual CGUs to which the individual assets are allocated.
yang dialokasikan. Perhitungan anggaran dan These budgets and forecast calculations are
prakiraan ini secara umum mencakup periode generally covering a period of five or ten years in
selama lima atau sepuluh tahun sesuai dengan accordance with the stability of each estate’s cash
stabilitas arus kas perkebunan terkait. Setelah flows. Beyond the forecasted period, the
periode yang dianggarkan proyeksi arus kas estimated cash flows are determined by
diestimasi dengan melakukan ekstrapolasi extrapolating the forecasted cash flows using a
proyeksi yang dianggarkan dengan steady long term growth rate.
menggunakan tingkat pertumbuhan jangka
panjang yang tetap.
Dalam menghitung nilai pakai, estimasi arus In assessing the value in use, the estimated net
kas masa depan neto didiskontokan ke nilai kini future cash flows are discounted to their present
dengan menggunakan tingkat diskonto value using a pre-tax discount rate that reflects
sebelum pajak yang menggambarkan penilaian current market assessments of the time value of
pasar kini dari nilai waktu uang dan risiko money and the risks specific to the asset. In
spesifik atas aset. Dalam menentukan nilai determining fair value less costs to sell, recent
wajar dikurangi biaya untuk menjual, digunakan market transactions are taken into account, if
harga penawaran pasar terakhir, jika tersedia. available. If no such transactions can be
Jika tidak terdapat transaksi tersebut, Grup identified, an appropriate valuation model is used
menggunakan model penilaian yang sesuai to determine the fair value of the assets. These
untuk menentukan nilai wajar aset. calculations are corroborated by valuation
Perhitungan-perhitungan ini dikuatkan oleh multiples or other available fair value indicators.
penilaian berganda atau indikator nilai wajar
yang tersedia.
Kerugian penurunan nilai dari operasi yang Impairment losses of continuing operations, if
berkelanjutan, jika ada, diakui pada laba rugi any, are recognized in the profit or loss in those
sesuai dengan kategori biaya yang konsisten expense categories consistent with the functions
dengan fungsi dari aset yang diturunkan of the impaired asset.
nilainya.
37
Page 466
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Penurunan nilai aset nonkeuangan o. Impairment of non-financial assets
(lanjutan) (continued)
Untuk aset selain goodwill, penilaian dilakukan For assets excluding goodwill, an assessment is
pada akhir setiap tanggal pelaporan apakah made at each reporting date as to whether there
terdapat indikasi bahwa rugi penurunan nilai is any indication that previously recognized
yang telah diakui dalam tahun sebelumnya impairment losses may no longer exist or may
mungkin tidak ada lagi atau mungkin telah have decreased. If such indication exists, the
menurun. Jika indikasi dimaksud ditemukan, asset’s or CGU’s recoverable amount is
maka entitas mengestimasi jumlah terpulihkan estimated. A previously recognized impairment
aset atau UPK tersebut. Kerugian penurunan loss for an asset other than goodwill is reversed
nilai yang telah diakui dalam tahun sebelumnya only if there has been a change in the
untuk aset selain goodwill dibalik hanya jika assumptions used to determine the asset’s
terdapat perubahan asumsi-asumsi yang recoverable amount since the last impairment
digunakan untuk menentukan jumlah loss was recognized. If that is the case, the
terpulihkan aset tersebut sejak rugi penurunan carrying amount of the asset is increased to its
nilai terakhir diakui. Dalam hal ini, jumlah recoverable amount. The reversal is limited so
tercatat aset dinaikkan ke jumlah that the carrying amount of the assets does not
terpulihkannya. Pembalikan tersebut dibatasi exceed its recoverable amount, nor exceed the
sehingga jumlah tercatat aset tidak melebihi carrying amount that would have been
jumlah terpulihkannya maupun jumlah tercatat, determined, net of depreciation, had no
neto setelah penyusutan, seandainya tidak ada impairment loss been recognized for the asset in
rugi penurunan nilai yang telah diakui untuk prior periods/years. Reversal of an impairment
aset tersebut pada peride/tahun sebelumnya. loss is recognized in the profit or loss. After such
Pembalikan rugi penurunan nilai diakui pada a reversal, the depreciation charge on the said
laba rugi. Setelah pembalikan tersebut, asset is adjusted in future periods to allocate the
penyusutan aset tersebut disesuaikan di asset’s revised carrying amount, less any residual
periode mendatang untuk mengalokasikan value, on a systematic basis over its remaining
jumlah tercatat aset yang direvisi, dikurangi nilai useful life.
sisanya, dengan dasar yang sistematis selama
sisa umur manfaatnya.
Goodwill diuji untuk penurunan nilai setiap Goodwill is tested for impairment annually and
tahun dan ketika terdapat indikasi bahwa nilai when circumstances indicate that the carrying
tercatatnya mungkin mengalami penurunan value may be impaired. Impairment is determined
nilai. Penurunan nilai bagi goodwill ditetapkan for goodwill by assessing the recoverable amount
dengan menentukan jumlah tercatat tiap UPK of each CGU (or group of CGUs) to which the
(atau kelompok UPK) terkait dari goodwill goodwill relates. Where the recoverable amount
tersebut. Jika jumlah terpulihkan UPK kurang of the CGU is less than their carrying amount, an
dari jumlah tercatatnya, rugi penurunan nilai impairment loss is recognized. Impairment losses
diakui. Rugi penurunan nilai terkait goodwill relating to goodwill cannot be reversed in future
tidak dapat dibalik pada tahun berikutnya. years.
38
Page 467
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Biaya pinjaman p. Borrowing costs
Biaya pinjaman yang terjadi untuk konstruksi Borrowing cost for a qualifiying asset should be
aset kualifikasian, dikapitalisasi selama waktu capitalized over the asset construction years. For
yang dibutuhkan untuk menyelesaikan borrowings directly attributable to a qualifying
konstruksi. Untuk pinjaman yang dapat asset, the amount to be capitalized is determined
diatribusikan secara langsung pada suatu aset as the actual borrowing costs incurred during the
kualifikasian, jumlah yang dikapitalisasi adalah year, less any income earned on the temporary
sebesar biaya pinjaman yang terjadi selama investment of such borrowings. For borrowings
periode berjalan dikurangi pendapatan investasi that are not directly attributable to a qualifying
jangka pendek dari pinjaman tersebut. Untuk asset, the amount to be capitalized is determined
pinjaman yang tidak dapat diatribusi secara by applying a capitalization rate to the amount
langsung pada suatu aset kualifikasian, jumlah expended on the qualifying asset. The
biaya pinjaman yang dikapitalisasi ditentukan capitalization rate is the weighted-average of the
dengan mengalikan tingkat kapitalisasi dengan borrowing costs applicable to the total borrowings
pengeluaran untuk aset kualifikasian. Tingkat outstanding during the period, excluding
kapitalisasi adalah rata-rata tertimbang biaya borrowings directly attributable to finance the
pinjaman dibagi dengan jumlah pinjaman qualifying asset.
selama periode tertentu, tidak termasuk
pinjaman yang dapat diatribusikan secara
langsung untuk membiayai aset kualifikasian.
q. Provisi q. Provision
Provisi diakui jika, sebagai akibat peristiwa A provision is recognized if, as a result of a past
masa lalu, Grup memiliki kewajiban kini, baik event, the Group has a present legal or
bersifat hukum maupun bersifat konstruktif yang constructive obligation that can be estimated
dapat diukur secara andal dan kemungkinan reliably, and it is probable that an outflow of
besar penyelesaian kewajiban tersebut economic benefits will be required to settle the
mengakibatkan arus keluar sumber daya yang obligation. Where the time value of money is
mengandung manfaat ekonomi. Jika dampak material, provision is stated at the present value
nilai waktu uang cukup material, maka provisi of the expenditure expected to be required to
dinyatakan pada estimasi nilai kini dari jumlah settle the obligation.
kewajiban yang harus diselesaikan.
r. Pengakuan pendapatan dan beban r. Revenues and expenses recognition
Dalam menentukan pengakuan pendapatan, In determining revenue recognition, the Group
Grup melakukan analisa transaksi melalui lima perform analysis transaction through the following
langkah analisa berikut: five steps of assessment:
1. Mengindentifikasi kontrak dengan 1. Identify contracts with customers with certain
pelanggan, dengan kriteria sebagai berikut: criteria as follows:
- Kontrak telah disetujui oleh pihak- pihak - The contract has been agreed by the
terkait dalam kontrak; parties involved in the contract;
- Grup bisa mengidentifikasi hak dari - The Group can identify the rights of
pihak-pihak terkait dan jangka waktu relevant parties and the term of payment
pembayaran dari barang atau jasa yang for the goods or services to be transferred;
akan dialihkan;
- Kontrak memiliki substansi komersial; - The contract has commercial substance;
dan and
- Besar kemungkinan Grup akan - It is probable that the Group will receive
menerima imbalan atas barang atau benefits for the goods or services
jasa yang dialihkan. transferred.
39
Page 468
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
r. Pengakuan pendapatan dan beban r. Revenues and expenses recognition
(lanjutan) (continued)
Dalam menentukan pengakuan pendapatan, In determining revenue recognition, the Group
Grup melakukan analisa transaksi melalui lima perform analysis transaction through the following
langkah analisa berikut: (lanjutan) five steps of assessment: (continued)
2. Mengidentifikasi kewajiban pelaksanaan 2. Identify the performance obligations in the
dalam kontrak, untuk menyerahkan barang contract, to transfer distinctive goods or
atau jasa yang memiliki karakteristik yang services to the customer.
berbeda ke pelanggan.
3. Menentukan harga transaksi, setelah 3. Determine the transaction price, net of
dikurangi diskon, retur, insentif penjualan, discounts, returns, sales incentives, luxury
pajak penjualan barang mewah, pajak sales tax, value added tax and export duty,
pertambahan nilai dan pungutan ekspor, which an entity expects to be entitled in
yang berhak diperoleh suatu entitas exchange for transferring promised goods or
sebagai kompensasi atas diserahkannya services to a customer.
barang atau jasa yang dijanjikan ke
pelanggan.
4. Mengalokasikan harga transaksi kepada 4. Allocate the transaction price to each
setiap kewajiban pelaksanaan dengan performance obligation on the basis of the
menggunakan dasar harga jual dari setiap selling prices of each goods or services
barang atau jasa yang dijanjikan di kontrak. promised in the contract.
5. Mengakui pendapatan ketika kewajiban 5. Recognise revenue when performance
pelaksanaan telah dipenuhi (sepanjang obligation is satisfied (over time or at a point
waktu atau pada suatu waktu tertentu). in time).
Pembayaran harga transaksi berbeda untuk Payment of the transaction price differs for each
setiap kontrak. Aset kontrak diakui apabila contracts. Contract asset is recognised when
kewajiban pelaksanaan yang telah dipenuhi performance obligation satisfied is more than the
melebihi pembayaran yang dilakukan oleh payments by customer. Contract liability is
pelanggan. Liabilitas kontrak diakui ketika recognised when the payments by customer is
pembayaran yang dilakukan oleh pelanggan more than the performance obligation satisfied.
melebihi kewajiban pelaksanaan yang telah Contract assets are presented under “Trade
dipenuhi. Aset kontrak disajikan dalam receivables” and contract liabilities are presented
“Piutang usaha” dan liabilitas kontrak disajikan under “Unearned revenue”.
dalam “Pendapatan diterima dimuka”.
Kriteria tertentu juga harus terpenuhi untuk The specific criteria also must be met for each of
setiap aktivitas Grup seperti yang dijelaskan di the Group’s activities as described below.
bawah.
i. Penjualan barang i. Sales of goods
Pendapatan dari penjualan barang dalam Revenue from the sale of goods in the
kegiatan usaha normal Grup diukur pada ordinary course of the Group’s activities is
nilai wajar imbalan yang diterima atau akan measured at the fair value of the
diterima, setelah dikurangi Pajak consideration received or receivable, net of
Pertambahan Nilai, retur, diskon dan Value Added Tax, returns, discounts and
potongan harga. rebates.
40
Page 469
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
r. Pengakuan pendapatan dan beban r. Revenues and expenses recognition
(lanjutan) (continued)
i. Penjualan barang (lanjutan) i. Sales of goods (continued)
Pendapatan penjualan barang diakui pada Revenue from sales of goods is recognized
saat terpenuhinya seluruh kondisi berikut: when all of the following conditions are met:
- Grup telah memindahkan risiko dan - the Group has transferred to the buyer
manfaat kepemilikan barang secara the significant risks and rewards of
signifikan kepada pembeli; ownership of the goods;
- Grup tidak lagi melanjutkan - the Group retains neither continuing
pengelolaan yang biasanya terkait managerial involvement to the degree
dengan kepemilikan atas barang usually associated with ownership nor
maupun melakukan pengendalian effective control over the goods sold;
efektif atas barang yang dijual;
- jumlah pendapatan dapat diukur - the amount of revenue can be measured
secara andal; reliably;
- kemungkinan besar manfaat ekonomi - it is probable that the economic benefits
yang terkait dengan transaksi tersebut associated with the transaction will flow
akan mengalir ke Grup; dan to the Group; and
- biaya yang terjadi atau akan terjadi - the costs incurred or to be incurred in
sehubungan transaksi penjualan relation to the sales transaction can be
tersebut dapat diukur secara andal. measured reliably.
ii. Penjualan jasa ii. Sales of services
Pendapatan dari penjualan jasa diakui Revenue from sales of services is recognized
dalam laba rugi pada saat jasa diberikan. in profit or loss when the services are
Untuk penjualan jasa yang mengacu pada rendered. For sales of services in which the
tingkat penyelesaian dari transaksi service are rendered by reference to the
pada tanggal pelaporan, tingkat stage of completion of the transaction at the
penyelesaian transaksi ditentukan dengan reporting date, the stage of completion is
memperhatikan survei pekerjaan yang assessed by reference to surveys of work
telah dilaksanakan. performed.
Pendapatan dari penjualan jasa diakui Revenue from rendering of services is
pada saat terpenuhinya seluruh kondisi recognized when all of the following
berikut: conditions are met:
- jumlah pendapatan dapat diukur secara - the amount of revenue can be measured
andal; reliably;
- besar kemungkinan manfaat ekonomi - it is probable that the economic benefits
sehubungan dengan transaksi tersebut associated with the transaction will flow
akan mengalir ke Grup; to the Group;
- tingkat penyelesaian dari suatu - the stage of completion of the
transaksi pada tanggal pelaporan dapat transaction at the reporting date can be
diukur secara andal; dan measured reliably; and
- biaya yang timbul untuk transaksi dan - the costs incurred for the transaction and
biaya untuk menyelesaikan transaksi the costs to complete the transaction can
tersebut dapat diukur dengan andal. be measured reliably.
41
Page 470
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
r. Pengakuan pendapatan dan beban r. Revenues and expenses recognition
(lanjutan) (continued)
ii. Penjualan jasa (lanjutan) ii. Sales of services (continued)
Bila hasil transaksi penjualan jasa tidak When the outcome of a transaction involving
dapat diestimasi dengan andal, pendapatan the rendering of services cannot be
yang diakui hanya sebesar beban yang estimated reliably, revenue is recognized
telah diakui yang dapat diperoleh kembali. only to the extent of the expenses recognized
Taksiran rugi pada jasa segera diakui that are recoverable. An expected loss on a
dalam laba rugi. service is recognized immediately in profit or
loss.
iii. Penghasilan sewa iii. Rental income
Penghasilan sewa dari properti investasi Rental income from investment property and
dan aset tertentu diakui dalam laba rugi certain assets is recognized in profit or loss
dengan dasar garis lurus selama jangka on a straight-line basis over the term of the
waktu sewa. lease.
iv. Beban iv. Expenses
Beban diakui pada saat terjadinya Expenses are recognized when incurred on
berdasarkan konsep akrual. an accrual basis.
s. Imbalan kerja s. Employee benefits
i. Program imbalan pasti i. Defined benefit plans
Liabilitas program pensiun imbalan pasti The liability recognized in the consolidated
yang diakui dalam laporan posisi keuangan statement of financial position in respect of
konsolidasian adalah nilai kini kewajiban defined benefit pension plans is the present
imbalan pasti pada tanggal pelaporan value of the defined benefit obligation at the
dikurangi nilai wajar aset program. reporting date less the fair value of plan
Perhitungan tersebut dilakukan oleh assets. The calculation is performed by an
aktuaris independen dengan independent actuary using the projected unit
menggunakan metode projected unit credit. credit method. The present value of the
Nilai kini kewajiban imbalan pasti defined benefit obligation is determined by
ditentukan dengan mendiskontokan discounting the estimated future cash
estimasi arus kas keluar di masa depan outflows using government bond interest
menggunakan tingkat bunga obligasi rates considering currently there is no deep
pemerintah dengan pertimbangan bahwa market for high quality corporate bonds that
pada saat ini tidak terdapat pasar aktif have terms to maturity approximating the
untuk obligasi korporasi yang berkualitas terms of the related liability.
tinggi yang memiliki periode jatuh
temponya berdekatan dengan periode
liabilitas tersebut.
Beban yang diakui di laba rugi termasuk Expense charged to profit or loss includes
biaya jasa kini, beban/pendapatan bunga, current service costs, interest
biaya jasa lalu dan keuntungan/kerugian expense/income, past-service cost and gains
penyelesaian. and losses on settlements.
42
Page 471
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Imbalan kerja (lanjutan) s. Employee benefits (continued)
i. Program imbalan pasti (lanjutan) i. Defined benefit plans (continued)
Pengukuran kembali, terdiri atas Re-measurements, comprising of actuarial
keuntungan dan kerugian aktuarial, segera gains and losses, are recognized
diakui pada laporan posisi keuangan immediately in the consolidated statement of
konsolidasian dengan pengaruh langsung financial position with a corresponding debit
didebit atau dikreditkan kepada saldo laba or credit to retained earnings through OCI in
melalui PKL pada periode terjadinya. the period in which they occur. Re-
Pengukuran kembali tidak direklasifikasi ke measurements are not reclassified to profit or
laba rugi pada periode berikutnya. loss in subsequent periods.
Biaya jasa lalu harus diakui sebagai beban Past service costs are recognized in profit or
pada saat yang lebih awal antara: loss at the earlier between:
i) ketika program amandemen atau i) the date of the plan amendment or
kurtailmen terjadi; dan curtailment, and
ii) ketika entitas mengakui biaya ii) the date the Group recognizes related
restrukturisasi atau imbalan terminasi restructuring costs.
terkait.
Bunga neto dihitung dengan menerapkan Net interest is calculated by applying the
tingkat diskonto yang digunakan terhadap discount rate to the net defined benefit
liabilitas imbalan kerja. Grup mengakui liability. The Group recognizes the following
perubahan berikut pada kewajiban obligasi changes in the net defined benefit obligation
neto pada akun “Beban Pokok under “Cost of Goods Revenues” and
Pendapatan” dan “Beban Umum dan “General and Administrative Expenses” as
Administrasi” pada laporan laba rugi dan appropriate in the consolidated statement of
penghasilan komprehensif lain profit or loss and other comprehensive
konsolidasian: income:
i) Biaya jasa terdiri atas biaya jasa kini, i) Service costs comprising current service
biaya jasa lalu, keuntungan atau costs, past-service costs, gains or losses
kerugian atas penyelesaian on curtailments and non-routine
(curtailment) tidak rutin, dan settlements, and
ii) Beban atau penghasilan bunga neto. ii) Net interest expense or income.
Program imbalan pasti yang The defined benefit plans provided by the
diselenggarakan oleh Grup meliputi Group cover defined benefit pension and
pensiun imbalan pasti dan kewajiban defined benefit obligation under the law
imbalan pasti berdasarkan Undang- No. 6/2023, and Government Regulation
Undang (“UU”) No. 6/2023 dan Peraturan No. 35/2021, as well as Company
Pemerintah No. 35/2021, serta Peraturan Regulation.
Perusahaan.
Keuntungan dan kerugian atas kurtailmen Gains and losses on curtailment are
diakui ketika terdapat komitmen untuk recognized when there is a commitment to
mengurangi jumlah karyawan yang make a material reduction in the number of
tercakup dalam suatu program secara employees covered by a plan or when there
signifikan atau ketika terdapat perubahan is an amendment of defined benefit plan
ketentuan dalam program imbalan pasti terms such as that a material element of
yang menyebabkan bagian yang material future services to be provided by current
dari jasa masa depan, karyawan tidak lagi employees will no longer qualify for benefits,
memberikan imbalan atau memberikan or will qualify only for reduced benefits.
imbalan yang lebih rendah.
43
Page 472
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Imbalan kerja (lanjutan) s. Employee benefits (continued)
i. Program imbalan pasti (lanjutan) i. Defined benefit plans (continued)
Program imbalan pasti yang The defined benefit plans provided by the
diselenggarakan oleh Grup meliputi Group cover defined benefit pension and
pensiun imbalan pasti dan kewajiban defined benefit obligation under Job Creation
imbalan pasti berdasarkan Undang- Act No. 11/2020 (“Labour Law”) or
Undang (“UU”) Cipta Kerja Government Regulation No. 35/2021, as well
No. 11/2020 dan Peraturan Pemerintah as Collective Labor Contracts.
No. 35/2021, serta Kontrak Kerja Bersama.
ii. Program iuran pasti ii. Defined contribution plans
Program iuran pasti merupakan program A defined contribution plan is a post-
imbalan pasca kerja, dimana entitas employment benefit plan under which the
membayar iuran tetap kepada suatu entitas entity pays fixed contributions into a separate
terpisah dan tidak memiliki kewajiban entity and will have no legal or constructive
hukum ataupun konstruktif untuk obligation to pay further amounts. Obligations
membayar iuran lebih lanjut. Kewajiban for the regular contributions constitute
untuk membayar iuran secara reguler employee benefit costs for the year during
merupakan biaya imbalan kerja karyawan which services are rendered by employees.
untuk tahun dimana jasa diberikan oleh
karyawan.
iii. Imbalan kerja jangka panjang lainnya iii. Other long-term benefits
Karyawan Grup memiliki hak untuk Employees of the Group are entitled to
menerima penghargaan masa kerja untuk receive long service awards, namely Ulang
jangka waktu tertentu dalam bentuk kas Tahun Dinas (“UTD”) in the form of certain
dalam jumlah tertentu atau barang, yang cash awards or goods and long-service paid
disebut Ulang Tahun Dinas (“UTD”) atau leave (“LSL”) in the form of a certain number
cuti berimbalan jangka panjang (“cuti of days of leave benefits based on the length
besar”) dalam bentuk jumlah hari cuti of service requirements.
berdasarkan periode jasa yang
dipersyaratkan.
Kewajiban terkait dengan UTD dihitung The obligation with respect to UTD is
oleh aktuaris independen dengan calculated by an independent actuary using
menggunakan metode projected unit credit the projected unit credit method, and paid at
dan dibayarkan pada saat karyawan the time the employees reach certain
mencapai UTD tertentu selama masa anniversary dates during employment.
kerjanya.
Cuti besar merupakan imbalan sejumlah LSL is a certain number of days leave benefit,
hari cuti tertentu, yang tergantung pada subject to approval by management,
persetujuan manajemen, diberikan kepada provided to employees who have met the
karyawan yang telah memenuhi requisite number of years of service.
persyaratan jumlah tahun memberikan
jasa.
Biaya jasa lalu dan keuntungan atau Past service cost and actuarial gains or
kerugian aktuarial yang timbul dari losses arising from experience adjustments
penyesuaian akibat perbedaan antara and changes in actuarial assumptions are
asumsi aktuarial dan kenyataan dan charged immediately to profit or loss.
perubahan asumsi-asumsi aktuarial
dibebankan secara langsung ke laba rugi.
44
Page 473
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Imbalan kerja (lanjutan) s. Employee benefits (continued)
Perubahan Kebijakan Akuntansi Changes in Accounting Policy
Pada bulan April 2022, Dewan Standar In April 2022, the Institute of Indonesia
Akuntansi Keuangan Ikatan Akuntan Chartered Accountants’ Accounting Standard
Indonesia (“DSAK IAI”) menerbitkan siaran Board (“DSAK IAI”) issued a press release
pers atas persyaratan pengatribusian regarding attribution of benefits to periods of
imbalan pada periode jasa sesuai service in accordance with PSAK 24: Imbalan
PSAK 24: Imbalan Kerja yang diadopsi dari Kerja which was adopted from IAS 19
IAS 19 Employee Benefits. Siaran pers Employee Benefits. The press release
tersebut menyampaikan informasi bahwa conveyed the information that the fact pattern
pola fakta umum dari program pensiun of the pension program based on the Labor
berbasis undang-undang ketenagakerjaan Law currently enacted in Indonesia is similar
yang berlaku di Indonesia saat ini memiliki to those responded and concluded in the
pola fakta serupa dengan yang ditanggapi IFRS Interpretation Committee (“IFRIC”)
dan disimpulkan dalam IFRS Intepretation Agenda Decision Attributing Benefit to
Committee (“IFRIC”) Agenda Decision Periods of Service IAS 19. The Company has
Attributing Benefit to Periods of Service adopted the said press release and
IAS 19. Grup telah menerapkan siaran pers accordingly changed its accounting policy
tersebut dan dengan demikian merubah regarding attribution of benefits to periods of
kebijakan akuntansi terkait atribusi service previously applied.
imbalan kerja pada periode
jasa dari kebijakan yang diterapkan
sebelumnya.
Pada tahun-tahun sebelumnya, Grup In prior years, the Group attribute benefits
mengatribusikan imbalan berdasarkan under the defined benefit plan’s benefit
formula imbalan program imbalan pasti formula to periods of service from the date
berdasarkan masa kerja sejak tanggal when employees provide their services until
pekerja memberikan jasa hingga usia their retirement age. Based on the press
pensiun. Berdasarkan siaran pers Dewan release of the Board of Financial Accounting
Standar Akuntansi Keuangan (“DSAK”) di Standard (“DSAK”) in April 2022, the Group
bulan April 2022, Grup telah mengubah change the policy for attributing benefits
kebijakan akuntansinya untuk under the plan to the date when employee
mengatribusikan imbalan berdasarkan service first leads to benefits under the plan
program tersebut, yaitu dari tanggal ketika until the date when further employee service
jasa pekerja pertama kali menghasilkan will lead to no material amount of further
imbalan dalam program sampai dengan benefits under the plan. However, the impact
tanggal ketika jasa pekerja selanjutnya is not material to the financial statements and
tidak akan menghasilkan jumlah imbalan charged to 2022 profit or loss.
yang material dibawah program tersebut.
Namun, perubahan tersebut tidak
berdampak material terhadap laporan
keuangan dan telah dibebankan pada laba
rugi tahun 2022.
45
Page 474
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
t. Mata uang t. Currency
i. Mata uang fungsional dan penyajian i. Functional and presentation currency
Pos-pos dalam laporan keuangan Items included in the consolidated financial
konsolidasian dari setiap entitas dalam statements of each of the Group’s entities are
Grup diukur dalam mata uang pada measured using the currency of the primary
lingkungan ekonomi utama dimana entitas economic environment in which the entity
beroperasi (“mata uang fungsional”). operates (the “functional currency”). The
Laporan keuangan konsolidasian disajikan consolidated financial statements are
dalam Rupiah, yang merupakan mata uang presented in Rupiah, which is the Group’s
fungsional dan penyajian Grup. functional and presentation currency.
ii. Transaksi dan saldo dalam mata uang ii. Transactions and balances in foreign
asing currencies
Transaksi dalam mata uang selain mata Transactions denominated in currencies
uang Rupiah dijabarkan menjadi mata other than Rupiah are converted into Rupiah
uang Rupiah dengan menggunakan kurs at the rates prevailing as of the date of the
yang berlaku pada tanggal transaksi. transaction.
Pada tanggal pelaporan, aset dan liabilitas At the reporting date, monetary assets and
moneter dalam mata uang asing dijabarkan monetary liabilities denominated in foreign
ke mata uang Rupiah dengan kurs JISDOR currencies are translated into Rupiah using
Bank Indonesia untuk mata uang Dolar AS JISDOR Bank of Indonesia for US Dollar and
dan menggunakan kurs tengah Bank using the Bank of Indonesia middle rate
Indonesia yang berlaku pada tanggal prevailing as of that date for other currencies.
tersebut untuk mata uang lainnya. Kurs The exchange rates of the major foreign
yang digunakan untuk mata uang asing currencies used are as follows (full amount):
utama adalah sebagai berikut (nilai penuh):
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Dolar AS (“$AS”) 15.439 15.592 US Dollar (“US$”)
Dolar Singapura (“$SG”) 11.712 11.659 Singapore Dollar (“SG$”)
Euro (“€”) 17.140 16.713 Euro (“€”)
Poundsterling Britania Raya (“£”) 19.760 18.926 Great Britain Poundsterling (“£”)
Keuntungan atau kerugian dari selisih kurs, Realized or unrealized foreign exchange
yang sudah terealisasi maupun yang gains or losses arising from transactions in
belum, baik yang berasal dari transaksi foreign currency and from the translation of
dalam mata uang asing maupun foreign currency monetary assets and
penjabaran aset dan liabilitas moneter liabilities are recognized in profit or loss,
dibebankan dalam laba rugi, kecuali jika except when deferred in other
ditangguhkan dalam penghasilan comprehensive income as qualifying cash
komprehensif lain sebagai lindung nilai flow hedges and qualifying net investment
arus kas dan lindung nilai investasi neto hedges.
yang memenuhi syarat.
46
Page 475
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
u. Perpajakan u. Taxation
Pajak final Final tax
Peraturan perpajakan di Indonesia mengatur Tax regulation in Indonesia determined that
beberapa jenis penghasilan dikenakan pajak certain income is subject to final tax. Final tax
yang bersifat final. Pajak final yang dikenakan applied to the gross value of transactions is
atas nilai bruto transaksi tetap dikenakan applied even when the parties carrying the
walaupun atas transaksi tersebut pelaku transaction are recognizing losses.
transaksi mengalami kerugian.
Pajak final tidak termasuk dalam lingkup yang Final tax is scoped out from PSAK 46: Income
diatur oleh PSAK 46: Pajak Penghasilan. Tax.
Grup menyajikan beban pajak final atas The Group presents final tax expense on
pendapatan dari jasa penyewaan ruangan revenues arising from rental of office space and
kantor dan tongkang serta penjualan bahan barges and sales of fuel as a separate line item,
bakar sebagai pos tersendiri, sementara beban while final tax expense on interest income is
pajak final atas penghasilan bunga disajikan presented as part of “others - net” in profit or loss.
sebagai bagian dari “lain-lain - neto” dalam laba
rugi.
Pajak kini Current tax
Aset dan liabilitas pajak kini untuk periode Current income tax assets and liabilities for the
berjalan diukur sebesar jumlah yang diharapkan current period are measured at the amount
dapat direstitusi dari atau dibayarkan kepada expected to be recovered from or paid to the
otoritas perpajakan. Tarif pajak dan peraturan taxation authority. The tax rates and tax laws used
pajak yang digunakan untuk menghitung jumlah to compute the amount are those that have been
tersebut adalah yang telah berlaku atau secara enacted or substantively enacted as at the
substantif telah berlaku pada tanggal pelaporan reporting date in the countries where the Group
di negara tempat Grup beroperasi dan operates and generates taxable income.
menghasilkan pendapatan kena pajak.
Bunga dan denda disajikan sebagai bagian dari Interests and penalties are presented as part of
penghasilan atau beban operasi lain karena other operating income or expenses since they
tidak dianggap sebagai bagian dari beban pajak are not considered as part of the income tax
penghasilan. expense.
Pajak penghasilan kini terkait dengan pos-pos Current income tax relating to items recognized
yang diakui secara langsung di ekuitas diakui directly in equity is recognized in equity and not in
dalam ekuitas dan bukan dalam laporan laba the statement of profit or loss. Management
rugi. Manajemen secara berkala mengevaluasi periodically evaluates positions taken in the tax
posisi yang diambil dalam Surat Pemberitahuan returns with respect to situations in which
Tahunan (SPT) sehubungan dengan situasi di applicable tax regulations are subject to
mana peraturan perpajakan yang berlaku interpretation and establishes provisions where
tunduk pada interpretasi dan menetapkan appropriate.
ketentuan yang sesuai.
47
Page 476
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
u. Perpajakan (lanjutan) u. Taxation (continued)
Pajak tangguhan Deferred tax
Pajak tangguhan diakui dengan menggunakan Deferred tax is provided using the liability method
metode liabilitas atas perbedaan temporer pada on temporary differences at the reporting date
tanggal pelaporan antara dasar pengenaan between the tax bases of assets and liabilities and
pajak dari aset dan liabilitas dan jumlah their carrying amounts for financial reporting
tercatatnya untuk tujuan pelaporan keuangan purposes at the reporting date.
pada tanggal pelaporan.
Liabilitas pajak tangguhan diakui untuk semua Deferred tax liabilities are recognized for all
perbedaan temporer yang kena pajak, kecuali: taxable temporary differences, except:
i) liabilitas pajak tangguhan yang terjadi dari i) where the deferred tax liability arises from the
pengakuan awal goodwill atau dari aset initial recognition of goodwill or of an asset or
atau liabilitas dari transaksi yang bukan liability in a transaction that is not a business
transaksi kombinasi bisnis, dan pada waktu combination and, at the time of the
transaksi tidak mempengaruhi laba transaction, affects neither the accounting
akuntansi dan laba kena pajak/rugi pajak; profit nor taxable profit or loss;
ii) dari perbedaan temporer kena pajak atas ii) in respect of taxable temporary differences
investasi pada entitas anak, yang saat associated with investments in subsidiaries,
pembalikannya dapat dikendalikan dan when the timing of the reversal of the
besar kemungkinannya bahwa beda temporary differences can be controlled and it
temporer itu tidak akan dibalik dalam waktu is probable that the temporary differences will
dekat. not reverse in the foreseeable future.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of a deferred tax asset is
pada setiap tanggal pelaporan dan diturunkan reviewed at each reporting date and reduced to
apabila laba kena pajak mungkin tidak memadai the extent that it is no longer probable that
untuk mengkompensasi sebagian atau semua sufficient taxable profit will be available to allow all
manfaat aset pajak tangguhan. Aset pajak or part of the benefit of that deferred tax asset to
tangguhan yang tidak diakui ditinjau ulang pada be utilized. Unrecognized deferred tax assets are
setiap tanggal pelaporan dan akan diakui reassessed at each reporting date and are
apabila besar kemungkinan bahwa laba kena recognized to the extent that it has become
pajak pada masa yang akan datang akan probable that future taxable profit will allow the
tersedia untuk pemulihannya. deferred tax assets to be recovered.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are measured
dengan menggunakan tarif pajak yang at the tax rates that are expected to apply to the
diperkirakan akan berlaku pada tahun saat aset year when the asset is realized or the liability is
dipulihkan atau liabilitas diselesaikan settled, based on tax rates and tax laws that have
berdasarkan tarif pajak dan peraturan pajak been enacted or substantively enacted as at the
yang telah berlaku atau yang secara substantif reporting date.
telah berlaku pada tanggal pelaporan.
Pajak tangguhan terkait dengan pos-pos yang Deferred tax relating to items recognized outside
diakui di luar laba rugi diakui di luar laba rugi. profit or loss is recognized outside profit or loss.
Item pajak tangguhan diakui sesuai dengan Deferred tax items are recognized in correlation to
transaksi yang mendasarinya baik di PKL the underlying transaction either in OCI or directly
maupun secara langsung di ekuitas. in equity.
48
Page 477
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
u. Perpajakan (lanjutan) u. Taxation (continued)
Pajak tangguhan (lanjutan) Deferred tax (continued)
Manfaat pajak yang diperoleh sebagai bagian Tax benefits acquired as part of a business
dari kombinasi bisnis, tetapi tidak memenuhi combination, but not satisfying the criteria for
kriteria untuk pengakuan terpisah pada tanggal separate recognition at that date, are recogn ised
tersebut, diakui selanjutnya jika informasi baru subsequently if new information about facts and
tentang fakta dan keadaan berubah. circumstances change. The adjustment is either
Penyesuaian tersebut diperlakukan sebagai treated as a reduction in goodwill (as long as it
pengurangan goodwill (selama tidak melebihi does not exceed goodwill) if it was incurred during
goodwill) jika terjadi selama periode the measurement period or recognized in profit or
pengukuran atau diakui dalam laba rugi. loss.
Grup melakukan saling hapus aset pajak The Group offsets deferred tax assets and
tangguhan dan liabilitas pajak tangguhan jika deferred tax liabilities if and only if it has a legally
dan hanya jika memiliki hak yang berkekuatan enforceable right to set off current tax assets and
hukum untuk saling hapus aset pajak kini dan current tax liabilities and the deferred tax assets
liabilitas pajak kini dan aset pajak tangguhan and deferred tax liabilities relate to income taxes
dan liabilitas pajak tangguhan terkait dengan levied by the same taxation authority on either the
pajak penghasilan yang dikenakan oleh otoritas same taxable entity or different taxable entities
perpajakan yang sama atas baik entitas kena which intend either to settle current tax liabilities
pajak yang sama atau entitas kena pajak yang and assets on a net basis, or to realise the assets
berbeda yang bermaksud untuk menyelesaikan and settle the liabilities simultaneously, in each
liabilitas dan aset pajak kini secara neto, atau future period in which significant amounts of
untuk merealisasikan aset dan menyelesaikan deferred tax liabilities or assets are expected to be
liabilitas secara bersamaan, pada setiap settled or recovered.
periode masa depan di mana jumlah liabilitas
atau aset pajak tangguhan yang signifikan
diharapkan untuk diselesaikan atau dipulihkan.
Pajak Pertambahan Nilai Value Added Tax
Pendapatan, beban-beban dan aset-aset diakui Revenue, expenses and assets are recognized
neto atas jumlah PPN kecuali: net of the amount of VAT except:
PPN yang muncul dari pembelian aset atau Where the VAT incurred on a purchase of
jasa yang tidak dapat dikreditkan, yang assets or services is not recoverable, in which
dalam hal ini PPN diakui sebagai bagian dari case the VAT is recognized as part of the cost
biaya perolehan aset atau sebagai bagian of acquisition of the asset or as part of the
dari item beban-beban yang terkait; dan expense item as applicable; and
Piutang dan utang yang disajikan termasuk Receivables and payables that are stated with
dengan jumlah PPN. the amount of VAT included.
Jumlah PPN neto yang diajukan untuk The net amount of VAT which is claimed for
direstitusi, atau terutang kepada, kantor pajak restitution from, or payable to, the taxation
termasuk sebagai bagian dari aset atau liabilitas authorities is included as part of assets or
pada laporan posisi keuangan konsolidasian. liabilities in the consolidated statement of
financial position.
49
Page 478
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
v. Segmen operasi v. Operating segments
Segmen operasi adalah suatu komponen dari An operating segment is a component of the
Grup yang melaksanakan aktivitas bisnis Group that engages in business activities from
dimana komponen tersebut memperoleh which it may earn revenues and incur expenses,
pendapatan dan menimbulkan beban, termasuk including revenues and expenses that relate to
pendapatan yang diperoleh dan beban yang transactions with other components within the
timbul dari transaksi dengan komponen lain Group.
dalam Grup yang sama.
Hasil operasi dari segmen operasi tersebut, The operating results of the operating segments,
dimana tersedia informasi keuangan terpisah for which discrete financial information is
untuk segmen tersebut, dikaji ulang secara available, are reviewed regularly by the Chief
reguler oleh Pengambil Keputusan Operasional Operating Decision Maker (“CODM”) to make
(“PKO”) untuk mengambil keputusan mengenai decisions about resource allocation and to assess
pengalokasian sumber daya dan untuk menilai performance. The Group’s CODM are the
kinerja segmen operasi. PKO Grup adalah Directors.
Direksi.
Kinerja segmen yang dilaporkan kepada Direksi Segment results that are reported to the Directors
meliputi unsur-unsur yang dapat diatribusikan include items directly attributable to a segment as
secara langsung kepada segmen operasi well as those that can be allocated on
tersebut serta yang dapat dialokasikan secara a reasonable basis.
andal.
Pelaporan segmen primer atas informasi The primary segment reporting of financial
keuangan disajikan berdasarkan bisnis utama information is presented based on the core
dari setiap segmen yang dilaporkan. Pelaporan business of each of the reporting segments. The
segmen sekunder ditentukan berdasarkan secondary segment reporting is defined based on
kelompok pelanggan. customer grouping.
w. Laba per saham w. Earnings per share
Laba per saham dihitung dengan membagi laba Earnings per share are calculated by dividing the
tahun berjalan yang dapat diatribusikan kepada profit for the year attributable to owners of the
pemilik entitas induk dengan jumlah rata-rata parent by the weighted average number of shares
tertimbang saham yang beredar sepanjang outstanding during the year.
tahun berjalan.
x. Biaya emisi saham x. Shares issuance cost
Biaya langsung yang berkaitan dengan Costs directly attributable to the issuance of new
penerbitan saham baru disajikan dalam akun shares are shown in “additional paid-in-capital”
“tambahan modal disetor” sebagai pengurang, account as a deduction, net of tax, from the
setelah dikurangi pajak, dari jumlah yang proceeds.
diterima.
50
Page 479
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
y. Standar akuntansi yang telah diterbitkan y. Accounting standards issued but not yet
namun belum berlaku efektif effective
Standar akuntansi yang telah diterbitkan The accounting standards that have been issued
sampai tanggal penerbitan laporan keuangan up to the date of issuance of the Group’s
konsolidasian Grup namun belum berlaku consolidated financial statements, but not yet
efektif diungkapkan berikut ini. Manajemen effective are disclosed below. The management
bermaksud untuk menerapkan standar-standar intends to adopt these standards that are
tersebut yang dipertimbangkan relevan considered relevant to the Group when they
terhadap Grup pada saat efektif. become effective.
Mulai efektif pada atau setelah tanggal Effective beginning on or after January 1, 2024
1 Januari 2024
Pilar Standar Akuntansi Keuangan Financial Accounting Standards Pillars
Standar ini memberikan persyaratan dan These standards provides requirements and
pedoman bagi entitas untuk menerapkan guidelines for entities to apply the correct financial
standar akuntansi keuangan yang benar dalam accounting standards in preparing general
menyusun laporan keuangan bertujuan umum. purpose financial statements. There will be 4
Akan ada 4 (empat) standar akuntansi (four) financial accounting standards that are
keuangan yang saat ini diterapkan di currently applied in Indonesia, namely:
Indonesia, yaitu:
1. Pilar 1 Standar Akuntansi Keuangan 1. Pillar 1 International Financial Accounting
Internasional, Standards,
2. Pilar 2 Standar Akuntansi Keuangan 2. Pillar 2 Indonesian Financial Accounting
Indonesia (PSAK), Standards (PSAK),
3. Pilar 3 Standar Akuntansi Keuangan 3. Pillar 3 Indonesian Financial Accounting
Indonesia untuk Entitas Swasta/Standar Standards for Private Entities/Indonesian
Akuntansi Keuangan Indonesia untuk Financial Accounting Standards for Entities
Entitas Tanpa Akuntabilitas Publik, dan without Public Accountability, and
4. Pilar 4 Standar Akuntansi Keuangan 4. Pillar 4 Indonesian Financial Accounting
Indonesia untuk Entitas Mikro Kecil dan Standards for Micro Small and Medium
Menengah. Entities.
Standar Akuntansi Keuangan Internasional International Financial Accounting Standard
Standar ini merupakan adopsi penuh dari This standard is a full-adoption of International
International Financial Reporting Standards Financial Reporting Standards (“IFRS”) which is
(“IFRS”) yang diterjemahkan kata demi kata dan translated in a word-for-word basis and there is no
tidak ada modifikasi dari Standar IFRS, modifications from IFRS Standards, including the
termasuk tanggal efektifnya. Entitas yang effective date. Entities that meet the requirements
memenuhi persyaratan dapat menerapkan can apply this standard, from the effective date.
standar ini, sejak tanggal efektif.
Nomenklatur Standar Akuntansi Keuangan Financial Accounting Standards Nomenclature
Standar ini ini mengatur penomoran baru untuk This standard regulates the new numbering for
standar akuntansi keuangan yang berlaku di financial accounting standards applicable in
Indonesia yang diterbitkan oleh DSAK IAI. Indonesia issued by DSAK IAI.
51
Page 480
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
y. Standar akuntansi yang telah diterbitkan y. Accounting standards issued but not yet
namun belum berlaku efektif (lanjutan) effective (continued)
Mulai efektif pada atau setelah tanggal Effective beginning on or after January 1, 2024
1 Januari 2024 (lanjutan) (continued)
Amandemen PSAK 1: Liabilitas Jangka Amendment of PSAK 1: Non-current Liabilities
Panjang dengan Kovenan with Covenants
Amandemen ini menentukan persyaratan untuk The amendments specify the requirements for
mengklasifikasikan suatu liabilitas sebagai classifying liabilities as current or non-current and
jangka pendek atau jangka panjang dan clarify:
menjelaskan:
• hal yang dimaksud sebagai hak untuk what is meant by a right to defer settlement,
menangguhkan pelunasan, the right to defer must exist at the end of the
• hak untuk menangguhkan pelunasan harus reporting period,
ada pada akhir periode pelaporan, classification is not affected by the likelihood
• klasifikasi tersebut tidak dipengaruhi oleh that an entity will exercise its deferral right,
kemungkinan entitas akan menggunakan and
haknya untuk menangguhkan liabilitas, dan only if an embedded derivative in a convertible
• hanya jika derivatif melekat pada liabilitas liability is an equity instrument would the
konversi tersebut adalah suatu instrumen terms and conditions of a liability will not
ekuitas, maka syarat dan ketentuan dari impact its classification.
suatu liabilitas konversi tidak akan
berdampak pada klasifikasinya.
Amandemen tersebut berlaku efektif untuk The amendments are effective for annual
periode pelaporan tahunan yang dimulai pada reporting periods beginning on or after January 1,
atau setelah 1 Januari 2024 secara retrospektif 2024 retrospectively with early adoption
dengan penerapan dini diperkenankan. permitted.
Grup saat ini sedang menilai dampak dari The Group is currently assessing the impact of the
amandemen tersebut untuk menentukan amendment to determine the impact they will have
dampaknya terhadap pelaporan keuangan on the Group’s financial reporting.
Grup.
Amandemen PSAK 73: Liabilitas Sewa dalam Amendment of PSAK 73: Lease liability in a Sale
Jual Beli dan Sewa-balik and Leaseback
Amandemen PSAK 73 Sewa menetapkan The amendment to PSAK 73 Leases specifies the
persyaratan yang digunakan penjual-penyewa requirements that a seller-lessee uses in
dalam mengukur kewajiban sewa yang timbul measuring the lease liability arising in a sale and
dalam transaksi jual beli dan sewa-balik, untuk leaseback transaction, to ensure the seller-lessee
memastikan penjual-penyewa tidak mengakui does not recognise any amount of the gain or loss
jumlah setiap keuntungan atau kerugian yang that relates to the right of use it retains.
terkait dengan hak guna yang dipertahankan.
Amandemen berlaku secara retrospektif untuk The amendment applies retrospectively to annual
periode pelaporan tahunan yang dimulai pada reporting periods beginning on or after January 1,
atau setelah 1 Januari 2024. Penerapan dini 2024. Earlier application is permitted. The Group
diperkenankan. Grup saat ini sedang menilai is currently assessing the impact of the
dampak dari amandemen tersebut untuk amendment to determine the impact they will have
menentukan dampaknya terhadap pelaporan on the Group’s financial reporting.
keuangan Grup.
52
Page 481
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
y. Standar akuntansi yang telah diterbitkan y. Accounting standards issued but not yet
namun belum berlaku efektif (lanjutan) effective (continued)
Mulai efektif pada atau setelah tanggal Effective beginning on or after January 1, 2024
1 Januari 2024 (lanjutan) (continued)
Amandemen PSAK 2 dan PSAK 60: Amendment of PSAK 2 and PSAK 60: Supplier
Pengaturan Pembiayaan Pemasok Finance Arrangements
Amandemen PSAK 2 dan PSAK 60 The amendments to PSAK 2 and PSAK 60 clarify
mengklarifikasi karakteristik pengaturan the characteristics of supplier finance
pembiayaan pemasok dan mensyaratkan arrangements and require additional disclosure of
pengungkapan tambahan atas pengaturan such arrangements. The disclosure requirements
pembiayaan pemasok tersebut. Persyaratan in the amendments are intended to assist users of
pengungkapan dalam amandemen ini financial statements in understanding the effects
dimaksudkan untuk membantu pengguna of supplier finance arrangements on an entity’s
laporan keuangan dalam memahami dampak liabilities, cash flows and exposure to liquidity risk.
pengaturan pembiayaan pemasok terhadap
liabilitas, arus kas, dan eksposur terhadap risiko
likuiditas suatu entitas.
Amandemen ini akan berlaku efektif untuk The amendments will be effective for annual
periode pelaporan tahunan yang dimulai pada reporting periods beginning on or after January 1,
atau setelah 1 Januari 2024. Penerapan dini 2024. Early adoption is permitted, but will need to
diperkenankan, namun perlu diungkapkan. be disclosed.The amendments are not expected
Amandemen tersebut diperkirakan tidak to have a material impact on the Group’s financial
mempunyai dampak material terhadap laporan statements.
keuangan Grup.
z. Klasifikasi lancar dan tak lancar z. Current and non-current classification
Grup menyajikan aset dan liabilitas dalam The Group presents assets and liabilities in the
laporan posisi keuangan konsolidasian statement of financial position based on
berdasarkan klasifikasi lancar/tak lancar. Suatu current/non-current classification. An asset is
aset disajikan lancar bila: current when it is:
1) akan direalisasi, dijual atau dikonsumsi 1) expected to be realized or intended to be sold
dalam siklus operasi normal, or consumed in the normal operating cycle,
2) untuk diperdagangkan, 2) held primarily for the purpose of trading,
3) akan direalisasi dalam 12 bulan setelah 3) expected to be realized within 12 months
tanggal pelaporan, atau after the reporting period, or
4) kas atau setara kas kecuali yang dibatasi 4) cash or cash equivalent unless restricted
penggunaannya atau akan digunakan untuk from being exchanged or used to settle
melunasi suatu liabilitas dalam kurun waktu a liability for at least 12 months after the
12 bulan setelah tanggal pelaporan. reporting period.
Seluruh aset lain diklasifikasikan sebagai tidak All other assets are classified as non-current.
lancar.
53
Page 482
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
z. Klasifikasi lancar dan tak lancar (lanjutan) z. Current and non-current classification
(continued)
Suatu liabilitas disajikan lancar bila: A liability is current when it is:
1) akan dilunasi dalam siklus operasi normal, 1) expected to be settled in the normal
2) untuk diperdagangkan, operating cycle,
3) akan dilunasi dalam 12 bulan setelah 2) held primarily for the purpose of trading,
tanggal pelaporan, atau 3) due to be settled within twelve months after
4) tidak ada hak tanpa syarat untuk the reporting period, or
menangguhkan pelunasannya dalam 4) there is no unconditional right to defer the
kurun waktu 12 bulan setelah tanggal settlement of the liability for at least twelve
pelaporan. months after the reporting period.
Seluruh liabilitas lain diklasifikasikan sebagai All other liabilities are classified as non-current.
tidak lancar.
Aset dan kewajiban pajak tangguhan Deferred tax assets and liabilities are classified as
diklasifikasikan sebagai aset tidak lancar dan non-current assets and liabilities.
kewajiban jangka panjang.
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
AKUNTANSI SIGNIFIKAN ESTIMATES AND ASSUMPTIONS
Penyusunan laporan keuangan konsolidasian The preparation of consolidated financial statements,
sesuai dengan Standar Akuntansi Keuangan di in conformity with Indonesian Financial Accounting
Indonesia mewajibkan manajemen untuk membuat Standards, requires management to make judgments
estimasi dan asumsi yang mempengaruhi jumlah- of estimations and assumptions that affect the
jumlah yang dilaporkan dari pendapatan, beban, amounts reported on income, expenses, assets and
aset dan liabilitas, dan pengungkapan liabilitas liabilities and disclosures of contigent liabilities at the
kontinjensi pada tanggal pelaporan. Ketidakpastian reporting date. The estimation uncertainty may cause
mengenai asumsi dan estimasi tersebut dapat adjustment to the carrying amounts of assets and
mengakibatkan penyesuaian nilai tercatat aset dan liabilities within the next reporting period.
liabilitas dalam periode pelaporan berikutnya.
Manajemen berkeyakinan bahwa pengungkapan Management believes that the following represent
berikut telah mencakup ikhtisar pertimbangan, a summary of the significant judgments, estimates and
estimasi dan asumsi signifikan yang dibuat oleh assumptions made that affected certain reported
manajemen, yang berpengaruh terhadap jumlah- amounts and disclosures in the consolidated financial
jumlah yang dilaporkan serta pengungkapan dalam statements.
laporan keuangan konsolidasian.
54
Page 483
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
AKUNTANSI SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
a. Pertimbangan a. Judgments
Pertimbangan-pertimbangan berikut dibuat oleh The following judgments, made by management
manajemen dalam proses penerapan kebijakan in the process of applying the Group’s accounting
akuntansi Grup yang memiliki dampak yang policies, have the most significant effects on the
paling signifikan terhadap jumlah-jumlah yang amounts recognized in the consolidated financial
diakui dalam laporan keuangan konsolidasian: statements:
Penentuan mata uang fungsional Determination of functional currency
Mata uang fungsional Perusahaan dan entitas The functional currency of the Company and its
anaknya adalah mata uang dari lingkungan subsidiaries is the currency of the primary
ekonomi utama dimana setiap entitas economic environment in which each entity
beroperasi. Mata uang tersebut adalah mata operates. It is the currency that mainly influences
uang yang terutama mempengaruhi the revenue and cost of rendering services.
pendapatan dan beban dari jasa yang
diberikan.
Tagihan restitusi pajak dan keberatan atas hasil Claims for tax refund and tax assessments under
pemeriksaan pajak appeal
Berdasarkan peraturan perpajakan yang Based on tax regulations currently enacted, the
berlaku saat ini, manajemen management judges if the amounts of claims for
mempertimbangkan apakah jumlah tagihan tax refund recorded under prepaid taxes account
restitusi pajak yang dicatat dalam akun pajak are recoverable from and refundable by the Tax
dibayar di muka dapat dipulihkan dan direstitusi Office.
oleh Kantor Pajak.
Klasifikasi aset keuangan dan liabilitas Classification of financial assets and financial
keuangan liabilities
Grup menetapkan klasifikasi atas aset dan The Group determines the classification of certain
liabilitas tertentu sebagai aset keuangan dan assets and liabilities as financial assets and
liabilitas keuangan dengan mempertimbangkan financial liabilities by judging if they meet the
apakah definisi yang ditetapkan PSAK No. 71 definition set forth in PSAK No. 71. Accordingly,
dipenuhi. Dengan demikian, aset keuangan dan the financial assets and financial liabilities are
liabilitas keuangan diakui sesuai dengan accounted for in accordance with the Group’s
kebijakan akuntansi Grup seperti diungkapkan accounting policies disclosed in Note 2g.
pada Catatan 2g.
b. Estimasi dan asumsi b. Estimates and assumptions
Asumsi utama mengenai masa depan dan The key assumptions concerning the future and
sumber utama lain dalam mengestimasi other key sources of estimation uncertainty at the
ketidakpastian pada tanggal pelaporan yang reporting date that have a significant risk of
mempunyai risiko signifikan yang dapat causing a material adjustment to the carrying
menyebabkan penyesuaian material terhadap amounts of assets and liabilities within the next
jumlah tercatat aset dan liabilitas dalam periode reporting period are disclosed below. The Group
pelaporan berikutnya diungkapkan di bawah ini. based its assumptions and estimates on
Grup mendasarkan asumsi dan estimasi pada parameters available when the consolidated
parameter yang tersedia saat laporan keuangan financial statements were prepared. Existing
konsolidasian disusun. Kondisi yang ada dan circumstances and assumptions about future
asumsi mengenai perkembangan masa depan developments may change due to market
dapat berubah karena perubahan situasi pasar changes on circumstances arising beyond the
yang berada di luar kendali Grup. Perubahan control of the Group. Such changes are reflected
tersebut tercermin dalam asumsi ketika in the assumptions when they occur.
keadaan tersebut terjadi.
55
Page 484
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
AKUNTANSI SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
b. Estimasi dan asumsi (lanjutan) b. Estimates and assumptions (continued)
Penurunan nilai aset keuangan Impairment of financial assets
Grup menggunakan matriks provisi untuk The Group uses a provision matrix to calculate
menghitung KKE atas piutang usaha. Tarif ECLs for trade receivables. The provision rates
provisi didasarkan pada hari yang lewat jatuh are based on days past due for groupings of
tempo untuk mengelompokkan pelanggan ke various customer segments that have similar loss
segmen yang memiliki pola kerugian serupa. patterns. The provision matrix is initially based on
Matriks provisi awalnya berdasarkan tarif the Group’s historical observed default rates. The
default yang diamati Perusahaan secara Group will calibrate the matrix to adjust the
historis. Grup akan mengkalibrasi matriks historical credit loss experience with forward-
tersebut untuk menyesuaikan pengalaman looking information. For instance, if forecast
kerugian kredit historis dengan informasi economic conditions are expected to deteriorate
kedepan. Misalnya, jika prakiraan kondisi over the next year which can lead to an increased
ekonomi diperkirakan memburuk selama tahun number of defaults in the Group’s industry sector,
depan yang dapat menyebabkan peningkatan the historical default rates are adjusted. At every
jumlah default di sektor usaha Grup, tingkat reporting date, the historical observed default
default historis disesuaikan. Pada setiap rates are updated and changes in the forward-
tanggal pelaporan, tarif default yang diamati looking estimates are analysed.
secara historis diperbarui dan perubahan dalam
estimasi ke depan dianalisis kembali.
Penilaian korelasi antara tingkat default yang The assessment of the correlation between
dapat diamati secara historis, taksiran kondisi historical observed default rates, forecast
ekonomi dan KKE adalah estimasi yang economic conditions and ECLs is a significant
signifikan. Jumlah KKE sensitif terhadap estimate. The amount of ECLs is sensitive to
perubahan keadaan dan taksiran kondisi changes in circumstances and of forecast
ekonomi. Pengalaman kerugian kredit historis economic conditions. The Group’s historical credit
Grup dan perkiraan kondisi ekonomi mungkin loss experience and forecast of economic
juga tidak mewakili aktual default pelanggan conditions may also not be representative of
yang sebenarnya di masa depan. customer’s actual default in the future.
Penyusutan, estimasi nilai sisa dan masa Depreciation, estimate of residual values and
manfaat aset tetap dan properti investasi useful life of fixed assets and investment
properties
Masa manfaat aset tetap dan properti investasi The useful life of the Group’s fixed assets and
Grup diestimasi berdasarkan jangka waktu aset investment properties are estimated based on the
tersebut diperkirakan dapat digunakan. period over which the assets are expected to be
Estimasi tersebut didasarkan pada penilaian available for use. Such estimation is based on a
kolektif berdasarkan bidang usaha yang sama, collective assessment of similar businesses,
evaluasi teknis internal dan pengalaman internal technical evaluations and experience with
terhadap aset sejenis. Taksiran masa manfaat similar assets. The estimated useful life of each
setiap aset ditelaah secara berkala dan asset is reviewed periodically and updated if
diperbarui jika estimasi berbeda dari perkiraan expectations differ from previous estimates due to
sebelumnya yang disebabkan karena physical wear and tear, technical or commercial
pemakaian, usang secara teknis atau komersial obsolescence and legal or other limits on the use
serta keterbatasan hak atau pembatasan of the asset.
lainnya terhadap penggunaan aset.
56
Page 485
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
AKUNTANSI SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
b. Estimasi dan asumsi (lanjutan) b. Estimates and assumptions (continued)
Penyusutan, estimasi nilai sisa dan masa Depreciation, estimate of residual values and
manfaat aset tetap dan properti investasi useful life of fixed assets and investment
(lanjutan) properties (continued)
Hasil operasi di masa mendatang mungkin It is possible, however, that future results of
dapat terpengaruh secara signifikan oleh operations could be materially affected by
perubahan dalam waktu dan biaya yang terjadi changes in the amounts and timing of recorded
karena perubahan yang disebabkan oleh faktor- expenses brought about by changes in the factors
faktor yang disebutkan di atas. Penurunan mentioned above. A reduction in the estimated
taksiran masa manfaat ekonomis setiap aset useful life of any item of fixed assets and
tetap dan properti investasi akan menyebabkan investment properties would increase the
kenaikan beban penyusutan dan penurunan recorded depreciation and decrease the carrying
nilai tercatat aset tetap dan properti investasi. values of fixed assets and investment properties.
Imbalan kerja Employee benefits
Penentuan liabilitas imbalan kerja Grup The determination of the Group’s employee
bergantung pada pemilihan asumsi yang benefits liability is dependent on its selection of
digunakan oleh aktuaris independen dalam certain assumptions used by the independent
menghitung jumlah-jumlah tersebut. Asumsi actuaries in calculating such amounts. Those
tersebut termasuk antara lain, tingkat diskonto, assumptions include among others, discount
tingkat kenaikan gaji, tingkat kematian, usia rates, salary increase rate, mortality rate,
pensiun dan tingkat pengunduran diri. Hasil retirement age and resignation rate. Actual results
aktual yang berbeda dari asumsi yang that differ from the Group’s assumptions are
ditetapkan Grup diakui dalam penghasilan recognized in other comprehensive income. While
komprehensif lain. Sementara Grup the Group believes that its assumptions are
berkeyakinan bahwa asumsi tersebut adalah reasonable and appropriate, significant
wajar dan sesuai, perbedaan signifikan pada differences in the Group actual results or
hasil aktual atau perubahan signifikan dalam significant changes in the Group’s assumptions
asumsi yang ditetapkan Grup dapat may materially affect its estimated liabilities for
mempengaruhi secara material liabilitas employee benefits and net employee benefits
imbalan kerja dan beban imbalan kerja neto expense recognized in profit or loss and other
yang diakui dalam laba rugi dan penghasilan comprehensive income.
komprehensif lain.
Beban pajak kini Current tax expense
Grup mengakui beban pajak kini berdasarkan The Group recognizes current tax expense based
estimasi penghasilan kena pajak periode on the estimated taxable income for the period
berjalan yang dihitung berdasarkan tarif pajak computed using the prevailing tax rates.
yang berlaku.
Aset pajak tangguhan Deferred tax assets
Aset pajak tangguhan diakui untuk semua Deferred tax assets are recognized for all
perbedaan temporer yang boleh dikurangkan deductible temporary differences and
dan akumulasi rugi fiskal, sepanjang besar accumulated fiscal losses to the extent that it is
kemungkinan perbedaan temporer yang boleh probable that taxable income will be available in
dikurangkan dan akumulasi rugi fiskal tersebut future years against which the deductible
dapat dimanfaatkan untuk mengurangi temporary differences and accumulated fiscal
penghasilan kena pajak pada masa depan. losses can be utilized. Significant management
Estimasi signifikan oleh manajemen estimates are required to determine the amount of
disyaratkan dalam menentukan total aset pajak deferred tax assets that can be recognized, based
tangguhan yang dapat diakui, berdasarkan saat upon the likely timing and the level of the future
penggunaan dan tingkat penghasilan kena taxable income together with future tax planning
pajak serta strategi perencanaan pajak masa strategies.
depan.
57
Page 486
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Kas 1.050 1.287 Cash on hand
Bank Cash in banks
Rupiah Rupiah
Pihak ketiga Third parties
PT Bank Maybank Indonesia Tbk 46.757 67.305 PT Bank Maybank Indonesia Tbk
PT Bank UOB Indonesia 6.892 3.063 PT Bank UOB Indonesia
PT Bank Central Asia Tbk 4.470 3.205 PT Bank Central Asia Tbk
PT Bank ICBC Indonesia 1.613 2.162 PT Bank ICBC Indonesia
Lain-lain (masing-masing Others (each below
di bawah Rp1.000) 1.670 2.016 Rp1,000)
61.402 77.751
Pihak berelasi (Catatan 31a) Related parties (Note 31a)
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 828.484 265.432 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 246.490 365.630 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 83.017 206.858 (Persero) Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 50.992 310.889 (Persero) Tbk
PT Bank Syariah Indonesia Tbk 7.093 4.798 PT Bank Syariah Indonesia Tbk
1.216.076 1.153.607
Subtotal 1.277.478 1.231.358 Sub-total
Dolar AS US Dollar
Pihak ketiga Third parties
MUFG Bank, Ltd. 2.290 4.063 MUFG Bank, Ltd.
PT Bank Mizuho Indonesia 1.936 2.013 PT Bank Mizuho Indonesia
PT Bank ICBC Indonesia 1.844 2.142 PT Bank ICBC Indonesia
PT Bank UOB Indonesia 1.660 1.709 PT Bank UOB Indonesia
Lain-lain (masing-masing Others (each below
di bawah Rp1.000) 1.698 27.239 Rp1,000)
9.428 37.166
Pihak berelasi (Catatan 31a) Related parties (Note 31a)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 49.192 139.253 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 30.598 20.177 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 9.038 2.734 (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 941 - (Persero) Tbk
89.769 162.164
Subtotal 99.197 199.330 Sub-total
Total bank 1.376.675 1.430.688 Total cash in banks
58
Page 487
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
Kas dan setara kas terdiri dari: (lanjutan) Cash and cash equivalents consist of: (continued)
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Call deposit dan deposito berjangka Call deposits and time deposits
Rupiah Rupiah
Pihak ketiga Third parties
PT Bank Maybank Indonesia Tbk 25.000 10.000 PT Bank Maybank Indonesia Tbk
25.000 10.000
Pihak berelasi (Catatan 31a) Related parties (Note 31a)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 320.000 10.000 (Persero) Tbk
PT Bank Tabungan Negara Tbk PT Bank Tabungan Negara
(Persero) Tbk 140.000 130.000 (Persero) Tbk
PT Bank Syariah Indonesia Tbk 115.000 65.000 PT Bank Syariah Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 100.000 10.000 Jawa Barat dan Banten Tbk
675.000 215.000
Total call deposit dan deposito berjangka 700.000 225.000 Total call deposits and time deposits
Total 2.077.725 1.656.975 Total
Tingkat suku bunga tahunan call deposit dan Annual interest rates on call deposits and time
deposito berjangka sebesar 3,09% - 7,65% dan deposits are 3.09% - 7.65% and 2.90% - 6.00% for
2,90% - 6,00% masing-masing untuk tahun 2023 2023 and 2022, respectively.
dan 2022.
5. PIUTANG USAHA 5. TRADE RECEIVABLES
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Pihak ketiga Third parties
Difakturkan 321.279 242.187 Billed
Belum difakturkan 74.552 114.254 Unbilled
395.831 356.441
Penyisihan penurunan nilai (178.700) (193.559) Allowance for impairment
Piutang usaha pihak ketiga - neto 217.131 162.882 Trade receivables third parties - net
Pihak berelasi (Catatan 31b) Related parties (Note 31b)
Difakturkan 673.663 660.171 Billed
Belum difakturkan 2.139.359 2.115.365 Unbilled
2.813.022 2.775.536
Penyisihan penurunan nilai (19.049) (19.063) Allowance for impairment
Piutang usaha pihak berelasi - neto 2.793.973 2.756.473 Trade receivables related parties - net
59
Page 488
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
5. PIUTANG USAHA (lanjutan) 5. TRADE RECEIVABLES (continued)
Rincian piutang usaha berdasarkan mata uang The details of trade receivables based on currencies
adalah sebagai berikut: are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Rupiah 2.409.870 2.180.310 Rupiah
Dolar AS 798.687 951.284 US Dollar
Dolar Singapura 296 383 Singapore Dollar
Total 3.208.853 3.131.977 Total
Penyisihan penurunan nilai (197.749) (212.622) Allowance for impairment
Neto 3.011.104 2.919.355 Net
Tabel berikut menyajikan analisis umur piutang The following table presents the aging analysis of trade
usaha. receivables.
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Belum jatuh tempo 2.765.157 2.761.552 Not yet overdue
Lewat jatuh tempo Overdue
1-30 hari 167.212 120.858 1-30 days
31-60 hari 44.349 16.767 31-60 days
61-150 hari 19.355 10.568 61-150 days
Lebih dari 150 hari 212.780 222.232 Over 150 days
Total 3.208.853 3.131.977 Total
Penyisihan penurunan nilai (197.749) (212.622) Allowance for impairment
Neto 3.011.104 2.919.355 Net
Piutang individual yang diturunkan nilainya The individually impaired receivables are mainly due
disebabkan karena faktor-faktor yang to factors that may affect collectability, such as
mempengaruhi kolektibilitas, antara lain probability of insolvency or significant financial
kemungkinan kesulitan likuiditas atau keuangan difficulties of the debtor or significant delay in
yang dialami oleh debitur atau penundaan payments.
pembayaran yang signifikan.
Mutasi penyisihan penurunan nilai adalah sebagai The movements in the allowance for impairment are
berikut: as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Saldo awal 212.622 189.439 Beginning balance
Penyisihan tahun berjalan (Catatan 28) 5.403 13.774 Allowance for the year (Note 28)
Pemulihan tahun berjalan (Catatan 30) (19.192) - Reversal for the year (Note 30)
Selisih kurs (1.084) 9.409 Foreign exchange differences
Saldo akhir 197.749 212.622 Ending balance
60
Page 489
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
5. PIUTANG USAHA (lanjutan) 5. TRADE RECEIVABLES (continued)
Manajemen berkeyakinan bahwa penyisihan Management believes that the allowance for
penurunan nilai cukup untuk menutup kemungkinan impairment is adequate to cover possible expected
kerugian kredit ekspektasian yang timbul dari tidak credit losses that may arise from the uncollectability of
tertagihnya piutang usaha (Catatan 36c). trade receivables (Note 36c).
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there is no trade
terdapat piutang usaha yang digunakan sebagai receivables used as collateral.
jaminan.
6. ASET KEUANGAN LANCAR LAINNYA 6. OTHER CURRENT FINANCIAL ASSETS
Aset keuangan lancar lainnya terdiri dari: Other current financial assets consist of:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Pihak ketiga: Third parties:
Piutang lain-lain 17.079 21.970 Other receivables
Penyisihan penurunan nilai (14.055) (14.158) Allowance for impairment
Neto 3.024 7.812 Net
Pihak berelasi (Catatan 31c): Related parties (Note 31c):
Piutang sewa pembiayaan - bagian lancar 36.447 40.616 Finance lease receivable - current portion
Piutang lain - lain (Catatan 32b) 7 55.110 Other receivables (Note 32b)
Neto 36.454 95.726 Net
Total 39.478 103.538 Total
Mutasi penyisihan penurunan nilai untuk The movements in the allowance for impairment in
31 Desember 2023 dan 2022 adalah sebagai December 31, 2023 and 2022 are as follows:
berikut:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Saldo awal 14.158 13.268 Beginning balance
Penyisihan (catatan 28) - 5 Allowance (note 28)
Selisih kurs (103) 885 Foreign exchange difference
Saldo akhir 14.055 14.158 Ending balances
Manajemen berkeyakinan bahwa penyisihan Management believes that the allowance for
penurunan nilai cukup untuk menutup kemungkinan impairment is adequate to cover possible expected
kerugian kredit ekspektasian yang timbul dari tidak credit losses that may arise from the unrecoverability
terpulihkannya aset keuangan lancar lainnya. of other current financial assets.
Penghasilan bunga dari sewa pembiayaan untuk Interest income from finance leases for the years
tahun yang berakhir pada tanggal 31 Desember ended December 31, 2023 and 2022 amounted to
2023 dan 2022 masing-masing sebesar Rp25.998 Rp25,998 and Rp44,187, respectively.
dan Rp44.187.
61
Page 490
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
7. PERSEDIAAN 7. INVENTORIES
Persediaan terdiri dari: Inventories consist of:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Bahan baku 174.666 83.987 Raw materials
Barang kebutuhan proyek 173.335 203.191 Project materials
Barang dagangan 111.576 150.345 Merchandise inventories
Total 459.577 437.523 Total
Penyisihan persediaan usang (6.886) (7.709) Allowance for inventory obsolescence
Neto 452.691 429.814 Net
Mutasi penyisihan persediaan usang adalah sebagai The movements in the allowance for inventory
berikut: obsolescence are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Saldo awal 7.709 8.472 Beginning balance
Pemulihan tahun berjalan (823) (763) Reversal during the year
Saldo akhir 6.886 7.709 Ending balance
Manajemen berkeyakinan bahwa penyisihan Management believes that the allowance for inventory
persediaan usang cukup untuk menutup obsolescence is adequate to cover possible losses
kemungkinan kerugian yang timbul dari penurunan that may arise from a decline in the realizable value of
nilai realisasi neto persediaan. inventories.
Biaya persediaan yang diakui sebagai beban dan The cost of inventories recognized as an expense and
termasuk dalam “beban pokok pendapatan” included in “cost of revenues” for the years ended
untuk tahun yang berakhir pada tanggal December 31, 2023 and 2022 amounted to
31 Desember 2023 dan 2022 masing-masing Rp2,486,595 and Rp3,618,256, respectively
sebesar Rp2.486.595 dan Rp3.618.256 (Note 27).
(Catatan 27).
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, project materials
persediaan barang kebutuhan proyek dan barang and merchandise inventories are insured against all
dagangan telah diasuransikan terhadap semua risks at a total insurance coverage amounting
risiko dengan total nilai pertanggungan masing- to Rp139,938 and Rp149,160, respectively.
masing sebesar Rp139.938 dan Rp149.160. Management believes that the insurance coverage is
Manajemen berkeyakinan bahwa asuransi tersebut adequate to cover possible losses arising from the
telah memadai untuk menutup kerugian yang insured inventories.
mungkin timbul atas persediaan yang
dipertanggungkan.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, raw materials are
persediaan bahan baku tidak diasuransikan karena not covered by insurance, as management has
manajemen menilai risiko kerugian adalah minimal. assessed the risk of loss as minimal.
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there is no
terdapat persediaan yang digunakan sebagai inventory used as collateral.
jaminan.
62
Page 491
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
8. UANG MUKA 8. ADVANCES
Uang muka terdiri dari: Advances consist of:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Lancar Current
Uang muka operasi 30.643 18.903 Advances for operation
Lain-lain 13.116 5.274 Others
Total 43.759 24.177 Total
Tidak lancar Non-current
Uang muka pembelian aset tetap 37.074 31.750 Advances for purchase of fixed assets
Uang muka operasi merupakan uang muka untuk Advances for operation mainly represent advances for
sewa peralatan, pembelian suku cadang, bahan rental of equipment, purchases of spare parts, fuel and
bakar dan biaya operasi lainnya. other operating costs.
9. BIAYA DIBAYAR DI MUKA DAN ASET LANCAR 9. PREPAID EXPENSES AND OTHER CURRENT
LAINNYA ASSETS
Biaya dibayar di muka dan aset lancar lainnya terdiri Prepaid expenses and other current assets consist of:
dari:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Biaya dibayar dimuka: Prepaid expenses:
Asuransi 9.946 4.960 Insurance
Sewa 8.474 6.704 Rent
Lain-lain 23.554 13.178 Others
Aset lancar lainnya 32.682 34.992 Other current assets
Total 74.656 59.834 Total
Aset lancar lainnya merupakan biaya yang Other current assets represent costs for the
dikeluarkan atas pembangunan dan pemeliharaan construction and maintenance of VHS facilities as
aset fasilitas VHS sesuai perjanjian yang akan stipulated in the agreement which will be billed to
ditagihkan kepada PT Pertamina Patra Niaga PT Pertamina Patra Niaga (Note 32b).
(Catatan 32b).
10. ASET KEUANGAN TIDAK LANCAR LAINNYA 10. OTHER NON-CURRENT FINANCIAL ASSETS
Aset keuangan tidak lancar lainnya terdiri dari: Other non-current financial assets consist of:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Pihak ketiga: Third parties:
Klaim atas deposito ke Bank Mega Claim of deposits to Bank Mega
(Catatan 32a) 111.000 111.000 (Note 32a)
Pihak berelasi (Catatan 31d): Related parties (Note 31d):
Piutang sewa pembiayaan - Finance lease receivables -
bagian tidak lancar 268.502 299.919 non-current portion
Total 379.502 410.919 Total
63
Page 492
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
10. ASET KEUANGAN TIDAK LANCAR LAINNYA 10. OTHER NON-CURRENT FINANCIAL ASSETS
(lanjutan) (continued)
Manajemen berkeyakinan bahwa tidak diperlukan Management believes that the allowance for
penyisihan penurunan nilai atas klaim dengan impairment is not required for the claim considering the
mempertimbangkan estimasi waktu pembayaran estimated time of the claim payment.
klaim.
Penghasilan bunga dari sewa pembiayaan untuk Interest income from finance leases for the years
tahun yang berakhir pada tanggal 31 Desember ended December 31, 2023 and 2022 amounted to
2023 dan 2022 masing-masing sebesar Rp25.998 Rp25,998 and Rp44,187, respectively.
dan Rp44.187.
11. INVESTASI PADA SAHAM 11. INVESTMENTS IN SHARES
a. Investasi diukur pada NWPKL a. Investments measured at FVOCI
Rincian investasi diukur pada NWPKL adalah The details of investments measured at FVOCI
sebagai berikut: are as follows:
Persentase kepemilikan/ Jumlah tercatat/
Percentage of ownership Carrying amount
31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
December 31, December 31, December 31, December 31,
2023 2022 2023 2022
PT Margaraya Jawa Tol 16,7% 16,7% 36.827 36.827 PT Margaraya Jawa Tol
PT Bhakti Patra Nusantara 10,0% 10,0% 960 960 PT Bhakti Patra Nusantara
Total 37.787 37.787 Total
Penyisihan penurunan nilai (37.787) (37.787) Allowance for impairment
Neto - - Net
Investasi diukur pada NWPKL diturunkan Investments measured at FVOCI are impaired
nilainya terutama terkait dengan ketidakpastian mainly due to uncertainty of return on investment.
atas pengembalian investasi.
b. Investasi pada ventura bersama b. Investment in joint venture
KSO PT Elnusa Tbk dan PT Waskita Adhi KSO PT Elnusa Tbk dan PT Waskita Adhi
Sejahtera (“KSO Elnusa-WAS”) Sejahtera (“KSO Elnusa-WAS”)
Pada tanggal 12 Desember 2016, Perusahaan On December 12, 2016, the Company and WAS
dan WAS menandatangani Perjanjian entered into Joint Operation (“JO”) agreement.
Kerjasama Operasi (“KSO”). KSO ini dibentuk The JO is established in order to perform electrical
untuk melakukan proyek jasa pemeliharaan and instrumentation maintenance services project
elektrikal dan instrumentasi dari BP Berau Ltd. from BP Berau Ltd. The composition of
Komposisi kepemilikan pada KSO adalah 51% ownerships in JO are 51% owned by the
oleh Perusahaan dan 49% oleh WAS Company and 49% owned by WAS (Note 32b). As
(Catatan 32b). Pada tanggal 31 Desember 2023 of December 31, 2023 and 2022, the carrying
dan 2022, jumlah tercatat investasi pada KSO amount of investment in KSO Elnusa-WAS is
Elnusa-WAS masing-masing sebesar Rp38.375 Rp38,375 and Rp30,779, respectively.
dan Rp30.779.
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2023 and 2022,
31 Desember 2023 dan 2022, Perusahaan the Company recorded equity income amounted
mencatat bagian laba sebesar Rp7.596 dan to Rp7,596 and Rp12,576 and are presented as
Rp12.576 dan disajikan sebagai bagian dari part of other income account in the consolidated
akun pendapatan lain-lain dalam laporan laba statement of profit or loss and other
rugi dan penghasilan komprehensif lain comprehensive income.
konsolidasian.
64
Page 493
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
11. INVESTASI PADA SAHAM (lanjutan) 11. INVESTMENTS IN SHARES (continued)
b. Investasi pada ventura bersama (lanjutan) b. Investment in joint venture (continued)
Ringkasan informasi keuangan KSO Elnusa- The summary of KSO Elnusa-WAS financial
WAS adalah sebagai berikut: information is as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Total aset 90.881 85.409 Total assets
Total liabilitas 16.608 26.256 Total liabilities
Total ekuitas 74.273 59.153 Total equity
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended
December 31,
2023 2022
Pendapatan 76.321 107.848 Revenue
Laba tahun berjalan 14.895 24.658 Profit for the year
12. ASET TETAP 12. FIXED ASSETS
Mutasi aset tetap adalah sebagai berikut: The movements in fixed assets are as follows:
Tahun yang Berakhir pada Tanggal 31 December 2023/
Year Ended December 31, 2023
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Biaya perolehan Cost
Tanah 268.212 5.462 (211) - 273.463 Land
Bangunan, prasarana Buildings, improvements
dan instalasi 551.939 1.727 (8) 35.319 588.977 and installations
Mesin dan peralatan 2.146.171 40.617 (58.507) 100.464 2.228.745 Machinery and equipment
Perabotan dan perlengkapan Office furniture, fixtures
kantor 77.696 3.210 (4.360) 962 77.508 and equipment
Alat transportasi 526.181 2.635 (3.502) 58.957 584.271 Transportation equipment
Konstruksi baja 2.021.787 101.519 - 154.149 2.277.455 Steel constructions
Aset dalam penyelesaian 161.311 374.010 - (349.851) 185.470 Construction in progress
Total 5.753.297 529.180 (66.588) - 6.215.889 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan, prasarana Buildings, improvements
dan instalasi (394.933) (24.875) 8 - (419.800) and installations
Mesin dan peralatan (1.795.354) (122.516) 58.070 - (1.859.800) Machinery and equipment
Perabotan dan perlengkapan Office furniture, fixtures
kantor (76.003) (5.708) 4.360 - (77.351) and equipment
Alat transportasi (272.310) (61.189) 3.334 - (330.165) Transportation equipment
Konstruksi baja (1.489.319) (134.788) - - (1.624.107) Steel constructions
Total (4.027.919) (349.076) 65.772 - (4.311.223) Total
Penyisihan penurunan nilai (10.608) (4.869) - - (15.477) Allowance for impairment
Nilai buku neto 1.714.770 1.889.189 Net book value
65
Page 494
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
12. ASET TETAP (lanjutan) 12. FIXED ASSETS (continued)
Mutasi aset tetap adalah sebagai berikut: (lanjutan) The movements in fixed assets are as follows:
(continued)
Tahun yang Berakhir pada Tanggal 31 December 2022/
Year Ended December 31, 2022
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Biaya perolehan Cost
Tanah 263.488 609 - 4.115 268.212 Land
Bangunan, prasarana Buildings, improvements
dan instalasi 512.137 14.991 (5.265) 30.076 551.939 and installations
Mesin dan peralatan 2.062.696 35.544 (24.229) 72.160 2.146.171 Machinery and equipment
Perabotan dan perlengkapan Office furniture, fixtures
kantor 73.637 4.548 (953) 464 77.696 and equipment
Alat transportasi 441.671 2.818 (5.824) 87.516 526.181 Transportation equipment
Konstruksi baja 1.924.328 473 (15.532) 112.518 2.021.787 Steel constructions
Aset dalam penyelesaian 283.214 280.574 - (402.477) 161.311 Construction in progress
Total 5.561.171 339.557 (51.803) (95.628) 5.753.297 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan, prasarana Buildings, improvements
dan instalasi (373.008) (26.095) 4.170 - (394.933) and installations
Mesin dan peralatan (1.679.358) (142.820) 23.920 2.904 (1.795.354) Machinery and equipment
Perabotan dan perlengkapan Office furniture, fixtures
kantor (68.289) (8.667) 953 - (76.003) and equipment
Alat transportasi (223.396) (54.738) 5.824 - (272.310) Transportation equipment
Konstruksi baja (1.385.428) (119.405) 15.514 - (1.489.319) Steel constructions
Total (3.729.479) (351.725) 50.381 2.904 (4.027.919) Total
Penyisihan penurunan nilai (20.173) - 3.133 6.432 (10.608) Allowance for impairment
Nilai buku neto 1.811.519 1.714.770 Net book value
Seluruh aset tetap dimiliki secara langsung oleh All fixed assets are directly owned by the Group.
Grup.
Hak kepemilikan atas tanah Grup merupakan Hak Land rights of the land owned by the Group are in the
Guna Bangunan yang hak secara legalnya akan form of Building Rights Title (“Hak Guna Bangunan”)
berakhir antara tahun 2024 sampai dengan tahun which the terms will expire between 2024 up to 2045.
2045. Manajemen berkeyakinan bahwa hak tersebut Management believes that these land rights can be
akan dapat diperpanjang pada saat berakhirnya. extended upon their expiration.
Reklasifikasi pada tahun 2022 termasuk reklasifikasi Reclassifications in 2022 include the reclassification
dari aset tetap ke akun piutang lain-lain dan aset from fixed assets to other receivables and other
lancar lainnya masing-masing sebesar Rp51.300 current assets amounting to Rp51,300 and Rp34,992,
dan Rp34.992 atas pembangunan dan respectively for the construction and maintenance of
pemeliharaan fasilitas dan instalasi VHS dengan VHS facilities and installation with net book value of
nilai buku sebesar Rp86.292 (Catatan 6, 9 dan 32b). Rp86,292 (Notes 6, 9 and 32b).
Manajemen berkeyakinan bahwa penyisihan Management believes that the allowance for
penurunan nilai pada tanggal 31 Desember 2023 impairment as of December 31, 2023 and 2022 is
dan 2022 adalah cukup. adequate.
Penyusutan aset tetap dibebankan sebagai berikut: Fixed assets depreciation is charged as follows:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended
December 31,
2023 2022
Beban pokok pendapatan 346.714 350.348 Cost of revenues
Beban umum dan administrasi 2.362 1.377 General and administrative expenses
Total 349.076 351.725 Total
66
Page 495
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
12. ASET TETAP (lanjutan) 12. FIXED ASSETS (continued)
Rincian aset dalam penyelesaian adalah sebagai The details of construction in progress are as follows:
berikut:
31 Desember/December 31, 2023
Persentase Akumulasi
penyelesaian/ biaya/
Percentage of Accumulated Estimasi penyelesaian/
completion costs Estimated completion
Truk tangki 70% 122.340 Juli/July 2024 Fuel transportation vehicles
Depot bahan bakar minyak 16% 29.998 Januari/January 2026 Fuel depot
Well Testing Services 98% 16.045 Januari/January 2024 Well Testing Services
Slickline 51% 7.232 Juni/June 2024 Slickline
Hydraulic workover unit 57% 6.825 April/April 2024 Hydraulic workover unit
Lain-lain (masing-masing dibawah
Rp5.000) 64% 3.030 Desember/December 2024 Others (each below Rp5,000)
185.470
31 Desember/December 31, 2022
Persentase Akumulasi
penyelesaian/ biaya/
Percentage of Accumulated Estimasi penyelesaian/
completion costs Estimated completion
Depot bahan bakar minyak 52% 134.113 Desember/December 2024 Fuel depot
Truk tangki 65% 15.767 Mei/May 2023 Fuel transportation vehicles
Hydraulic workover unit 65% 7.028 September/September 2023 Hydraulic workover unit
Lain-lain (masing-masing dibawah
Rp5.000) 61% 4.403 Juni/June 2023 Others (each below Rp5,000)
161.311
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there are no fixed
terdapat aset tetap yang tidak dipakai sementara. assets temporarily not in use.
Pada tanggal 31 Desember 2023 dan 2022, jumlah As of December 31, 2023 and 2022, the gross carrying
tercatat bruto aset tetap yang telah disusutkan amounts of fixed assets which have been fully
penuh dan masih digunakan masing-masing depreciated and are still in use amounted to
sebesar Rp1.687.484 dan Rp1.667.976. Rp1,687,484 and Rp1,667,976, respectively.
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there are no fixed
terdapat aset tetap yang diklasifikasikan sebagai assets classified as held for sale or terminated from
tersedia untuk dijual atau yang dihentikan dari active use.
penggunaan aktif.
Rincian rugi penjualan/pelepasan aset tetap adalah Details of loss on sale/disposal of fixed assets are as
sebagai berikut: follows:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended
December 31,
2023 2022
Harga jual 846 2.558 Proceeds
Dikurangi: Nilai buku neto (816) (1.422) Less: Net book value
-
Laba - neto 30 1.136 Gain - net
67
Page 496
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
12. ASET TETAP (lanjutan) 12. FIXED ASSETS (continued)
Pada tanggal 31 Desember 2023 dan 2022, aset As of December 31, 2023 and 2022, fixed assets with
tetap dengan nilai buku masing-masing sebesar net book value of Rp1,127,003 and Rp1,380,628,
Rp1.127.003 dan Rp1.380.628 telah diasuransikan respectively, are covered by insurance against all risks
atas semua risiko dengan total nilai pertanggungan at a total coverage amounting Rp3,151,628 (2023) and
masing-masing sebesar Rp3.151.628 (2023) dan Rp3,822,465 (2022). respectively. Management
Rp3.822.465 (2022). Manajemen berkeyakinan believes that the insurance coverage is adequate to
bahwa jumlah tersebut telah memadai untuk cover possible losses arising in relation to the insured
menutup kerugian yang mungkin timbul terkait assets.
dengan aset yang diasuransikan.
Nilai wajar aset tetap dengan nilai buku The fair value of fixed assets with net book value of
sebesar Rp828.994 pada tanggal 31 Desember Rp828,994 as of December 31, 2023 based on
2023 berdasarkan laporan dari penilai independen independent appraisal reports amounted to
adalah sebesar Rp1.629.444. Jumlah nilai buku aset Rp1,629,444. The net book value of fixed assets that
tetap yang tidak dilakukan penilaian pada tanggal were not appraised by independent appraiser as of
31 Desember 2023 sebesar Rp1.060.195. December 31, 2023 amounted to Rp1,060,195.
Manajemen berkeyakinan bahwa tidak ada Management believes that there is no significant
perbedaan signifikan antara nilai wajar dan jumlah difference between the fair value and carrying amount
tercatat aset tetap yang tidak dilakukan penilaian of these fixed assets.
tersebut.
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there is no fixed
terdapat aset tetap yang digunakan sebagai assets used as collateral.
jaminan.
13. ASET TAKBERWUJUD 13. INTANGIBLE ASSETS
Mutasi aset takberwujud adalah sebagai berikut: The movements in intangible assets are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember 2023/
Year Ended December 31, 2023
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Biaya perolehan Cost
Hak atas tanah 9.071 - - - 9.071 Land rights
Perangkat lunak dan lisensi 143.285 2.795 - - 146.080 Software and licenses
Total 152.356 2.795 - - 155.151 Total
Akumulasi amortisasi Accumulated amortization
Hak atas tanah (4.271) (406) - - (4.677) Land rights
Perangkat lunak dan lisensi (139.987) (3.850) - - (143.837) Software and licenses
Total (144.258) (4.256) - - (148.514) Total
Nilai buku neto 8.098 6.637 Net book value
68
Page 497
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
13. ASET TAKBERWUJUD (lanjutan) 13. INTANGIBLE ASSETS (continued)
Mutasi aset takberwujud adalah sebagai berikut: The movements in intangible assets are as follows:
(lanjutan) (continued)
Tahun yang Berakhir pada Tanggal 31 Desember 2022/
Year Ended December 31, 2022
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Biaya perolehan Cost
Hak atas tanah 8.872 199 - - 9.071 Land rights
Perangkat lunak dan lisensi 142.319 966 - - 143.285 Software and licenses
Total 151.191 1.165 - - 152.356 Total
Akumulasi amortisasi Accumulated amortization
Hak atas tanah (3.865) (406) - - (4.271) Land rights
Perangkat lunak dan lisensi (132.034) (7.953) - - (139.987) Software and licenses
Total (135.899) (8.359) - - (144.258) Total
Nilai buku neto 15.292 8.098 Net book value
Amortisasi aset takberwujud dibebankan sebagai Intangible assets amortization is charged as follows:
berikut:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Beban pokok pendapatan 3.599 7.354 Cost of revenues
Beban umum dan administrasi 657 1.005 General and administrative expenses
Total 4.256 8.359 Total
14. PROPERTI INVESTASI 14. INVESTMENT PROPERTIES
Mutasi properti investasi adalah sebagai berikut: The movements in investment properties are as
follows:
Tahun yang Berakhir pada Tanggal 31 Desember 2023/
Year Ended December 31, 2023
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Biaya perolehan Cost
Tanah 50.052 - - - 50.052 Land
Bangunan, prasarana dan Buildings, improvement
instalasi 5.729 - - - 5.729 and installations
Total 55.781 - - - 55.781 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan, prasarana dan Buildings, improvement
instalasi (4.732) (88) - - (4.820) and installations
Nilai buku neto 51.049 50.961 Net book value
69
Page 498
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
14. PROPERTI INVESTASI (lanjutan) 14. INVESTMENT PROPERTIES (continued)
Mutasi properti investasi adalah sebagai berikut: The movements in investment properties are as
(lanjutan) follows: (continued)
Tahun yang Berakhir pada Tanggal 31 Desember 2022/
Year Ended December 31, 2022
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Biaya perolehan Cost
Tanah 50.052 - - - 50.052 Land
Bangunan, prasarana dan Buildings, improvement
instalasi 5.729 - - - 5.729 and installations
Total 55.781 - - - 55.781 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan, prasarana dan Buildings, improvement
instalasi (4.644) (88) - - (4.732) and installations
Nilai buku neto 51.137 51.049 Net book value
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2023 and 2022,
31 Desember 2023 dan 2022, beban penyusutan depreciation expenses amounting to
masing-masing sebesar Rp88 seluruhnya Rp88, respectively, were charged to “general and
dialokasikan ke “beban umum dan administrasi” administrative expenses” in profit or loss.
dalam laba rugi.
Nilai wajar properti investasi pada 31 Desember The fair value of investment properties as of December
2023 dan 2022 dihitung berdasarkan Nilai Jual 31, 2023 and 2022 are calculated based on taxable
Objek Pajak (“NJOP”) masing-masing sebesar sale value (“NJOP”) amounted to Rp540,489 and
Rp540.489 dan Rp561.344. Rp561,344, respectively.
Penghasilan sewa dari properti investasi untuk Rental income from investment properties for the year
tahun yang berakhir pada tanggal ended December 31, 2023 and 2022 amounted to
31 Desember 2023 dan 2022 masing-masing Rp12,987 and Rp14,437, respectively.
sebesar Rp12.987 dan Rp14.437.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, certain
beberapa properti investasi telah diasuransikan investment properties were covered by insurance
untuk semua risiko dengan nilai pertanggungan against all risks at a total coverage amounting to
masing-masing sebesar Rp25.342. Manajemen Rp25,342, respectively. Management believes that the
berkeyakinan bahwa jumlah asuransi tersebut telah insurance coverage is adequate to cover possible
memadai untuk menutup kerugian yang mungkin losses.
timbul.
Berdasarkan penelaahan manajemen Grup, tidak Based on the review of the Group’s management,
terdapat kejadian-kejadian atau perubahan- there were no events or changes in circumstances
perubahan keadaan yang mengindikasikan adanya which indicate impairment in the value of investment
penurunan nilai properti investasi pada tanggal properties as of December 31, 2023 and
31 Desember 2023 dan 2022. 2022.
70
Page 499
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
15. ASET HAK-GUNA DAN LIABILITAS SEWA 15. RIGHTS-OF-USE ASSETS AND LEASE
LIABILITIES
Mutasi aset hak-guna adalah sebagai berikut: The movements in right-of-use assets are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember 2023/
Year Ended December 31, 2023
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Biaya perolehan Cost
Tanah dan bangunan 53.086 9.460 (18.221) - 44.325 Land and building
Mesin dan peralatan 550 3.838 (273) - 4.115 Machinery and equipment
Alat transportasi 731.410 19.337 (16.768) - 733.979 Transportation equipment
Total 785.046 32.635 (35.262) - 782.419 Total
Akumulasi penyusutan Accumulated depreciation
Tanah dan bangunan (34.392) (15.459) 18.221 - (31.630) Land and building
Mesin dan peralatan (1.843) (2.327) 557 - (3.613) Machinery and equipment
Alat transportasi (204.374) (223.291) 16.484 - (411.181) Transportation equipment
Total (240.609) (241.077) 35.262 - (446.424) Total
Nilai buku neto 544.437 335.995 Net book value
Tahun yang Berakhir pada Tanggal 31 Desember 2022/
Year Ended December 31, 2022
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Biaya perolehan Cost
Tanah dan bangunan 51.808 6.309 (5.031) - 53.086 Land and building
Mesin dan peralatan 39.851 - (39.301) - 550 Machinery and equipment
Alat transportasi 451.899 713.650 (434.139) - 731.410 Transportation equipment
Kapal 24.684 - (24.684) - - Vessel
Total 568.242 719.959 (503.155) - 785.046 Total
Akumulasi penyusutan Accumulated depreciation
Tanah dan bangunan (23.177) (16.246) 5.031 - (34.392) Land and building
Mesin dan peralatan (31.094) (10.050) 39.301 - (1.843) Machinery and equipment
Alat transportasi (415.621) (222.892) 434.139 - (204.374) Transportation equipment
Kapal (14.985) (9.699) 24.684 - - Vessel
Total (484.877) (258.887) 503.155 - (240.609) Total
Nilai buku neto 83.365 544.437 Net book value
Liabilitas sewa terdiri dari: Lease liabilities consist of:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Bagian jatuh tempo
dalam waktu satu tahun 240.396 224.755 Current maturities
Bagian setelah dikurangi jatuh tempo 132.983 354.092 Net-off current maturities
Total 373.379 578.847 Total
71
Page 500
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
15. ASET HAK-GUNA DAN LIABILITAS SEWA 15. RIGHTS-OF-USE ASSETS AND LEASE
(lanjutan) LIABILITIES (continued)
Jumlah yang diakui dalam laporan laba rugi Amounts recognised in the consolidated statement of
komprehensif konsolidasian: comprehensive income:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Beban terkait liabilitas sewa Expense related to short-term liabilities
dengan nilai rendah atau jangka pendek 441.907 460.974 low-value assets
Beban penyusutan aset hak guna 241.077 258.887 Depreciation on right of use assets
Beban bunga Interest expenses on
atas liabilitas sewa (Catatan 29) 26.501 32.814 lease liabilities (Note 29)
Total 709.485 752.675 Total
16. PINJAMAN BANK JANGKA PENDEK 16. SHORT-TERM BANK LOANS
Pinjaman bank jangka pendek terdiri dari: Short-term bank loans consist of:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Rupiah Rupiah
Pihak berelasi (Catatan 31e) Related parties (Note 31e)
PT Bank Mandiri (Persero) Tbk 37.507 22.511 PT Bank Mandiri (Persero) Tbk
Pihak ketiga Third parties
PT Bank UOB Indonesia 67.434 28.985 PT Bank UOB Indonesia
PT Bank ICBC Indonesia 9.617 16.352 PT Bank ICBC Indonesia
Dolar AS US Dollar
Pihak ketiga Third parties
PT Bank ICBC Indonesia 56.673 57.696 PT Bank ICBC Indonesia
PT Bank UOB Indonesia - 2.714 PT Bank UOB Indonesia
Total 171.231 128.258 Total
a. PT Bank Mandiri (Persero) Tbk a. PT Bank Mandiri (Persero) Tbk
Berdasarkan perjanjian kredit tanggal Based on a credit agreement dated
16 November 2018, Perusahaan memperoleh November 16, 2018, the Company obtained
fasilitas non cash loan yang terdiri dari Standby a non cash loan facility consisting of Standby
Letter of Credit (“SBLC”)/Bank Garansi (“BG”) Letter of Credit (“SBLC”)/Bank Guarantee (“BG”)
dan Letter of Credit (“LC”)/Surat Kredit and Letter of Credit (“LC”)/Surat Kredit
Berdokumen Dalam Negeri (“SKBDN”) dengan Berdokumen Dalam Negeri (“SKBDN”) with
batas maksimum gabungan sebesar a maximum combined limit of US$20,000,000 and
$AS20.000.000 dan batas maksimum Trust Trust Receipt (“TR”) with a maximum limit of
Receipt (“TR”) sebesar $AS12.000.000. US$12,000,000.
Pada tanggal 20 Mei 2021, Perusahaan As of May 20, 2021, the Company obtained
memperoleh fasilitas Kredit Jangka Pendek a Short Term Credit facility with a combined
dengan batas maksimum gabungan Elnusa maximum limit of Elnusa (Borrower) and EPN
(Borrower) dan EPN (Co-Borrower) sebesar (Co-Borrower) of US$20,000,000.
$AS20.000.000.
72
Page 501
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
16. PINJAMAN BANK JANGKA PENDEK (lanjutan) 16. SHORT-TERM BANK LOANS (continued)
a. PT Bank Mandiri (Persero) Tbk (lanjutan) a. PT Bank Mandiri (Persero) Tbk (continued)
Pada tanggal 11 Februari 2022, Perusahaan As of February 11, 2022, the Company obtained
memperoleh tambahan fasilitas Supplier additional Supplier Financing (“SF”) facility with
Financing (“SF”) dengan limit maksimal a maximum limit of US$15,000,000.
$AS15.000.000.
Pada tanggal 20 Desember 2022, fasilitas As of December 20, 2022, the facilities have
tersebut dilakukan perpanjangan dan been extended and amended with ETSA as
penambahan ETSA sebagai Co-Borrower. Co-Borrower.
Fasilitas-fasilitas, kecuali SF, dikenakan bunga The facilities, excluding SF, bear interest at the
yang suku bunganya akan ditetapkan secara rate which will be determined through negotiation
negosiasi pada saat realisasi dan fasilitas on withdrawal and these facilities are available
ini berjangka waktu sampai dengan tanggal until November 15, 2024.
15 November 2024.
Fasilitas ini mengharuskan Perusahaan untuk These facilities require the Company to comply to
memenuhi beberapa persyaratan, diantaranya certain requirement, among others, financial
persyaratan rasio keuangan sebagaimana ratios as stipulated in the credit agreement:
ditetapkan dalam perjanjian kredit:
- Minimal Current Ratio sebesar 1 kali. - Minimal Current Ratio of 1 times.
- Maksimal Debt to Equity Ratio sebesar - Maximal Debt to Equity Ratio of 3 times.
3 kali.
- Minimal Debt Service Coverage Ratio - Minimal Debt Service Coverage Ratio of 1.1
sebesar 1,1 kali times.
Fasilitas ini diberikan tanpa jaminan (clean- These facilities are provided on a clean-basis.
basis).
Pada tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022, the
2022, saldo terutang fasilitas pinjaman ini outstanding balances of these loan facilities
masing-masing sebesar Rp37.507 dan amounted to Rp37,507 and Rp22,511
Rp22.511. respectively.
Pada tanggal 31 Desember 2023, Grup telah As of December 31, 2023, the Group has
memenuhi seluruh persyaratan yang diatur complied with all requirements that stipulated in
dalam perjanjian pinjaman. the loan agreements.
b. PT Bank UOB Indonesia b. PT Bank UOB Indonesia
Berdasarkan perjanjian kredit tanggal Based on a credit agreement dated
3 Desember 2015 yang terakhir kali diubah December 3, 2015 which was amended on
tanggal 10 Januari 2024, Perusahaan January 10, 2024, the Company obtained Multi
memperoleh fasilitas Multi Option Trade untuk Option Trade facilities for working capital
keperluan modal kerja yang terdiri dari purposes consisting of LC/SKBDN, BEP-Buyer,
LC/SKBDN, BEP-Buyer, Invoice Financing Invoice Financing (“IF”), Bank Guarantee (“BG”),
(“IF”), Bank Guarantee (“BG”), RCF, SBLC, RCF, SBLC, Trust Receipt (“TR”), and Clean
Trust Receipt (“TR”), dan Clean Trust Receipt Trust Receipt (“CTR”) with a maximum combined
(“CTR”) dengan batas maksimum gabungan limit of US$20,000,000.
sebesar $AS20.000.000.
73
Page 502
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
16. PINJAMAN BANK JANGKA PENDEK (lanjutan) 16. SHORT-TERM BANK LOANS (continued)
b. PT Bank UOB Indonesia (lanjutan) b. PT Bank UOB Indonesia (continued)
Fasilitas TR, CTR dan IF dikenakan bunga The TR, CTR and IF facilities bear interest at the
sebesar SOFR (Secured Overnight Financing rate of SOFR (Secured Overnight Financing Rate)
Rate) ditambah marjin tertentu per tahun untuk plus certain margin per annum for withdrawal in
penarikan dalam Dolar AS dan JIBOR ditambah US Dollar and JIBOR plus certain margin per
marjin tertentu per tahun untuk penarikan dalam annum for withdrawal in Rupiah. These facilities
Rupiah. Fasilitas ini berjangka waktu sampai are available until February 1, 2025.
dengan tanggal 1 Februari 2025.
Fasilitas ini mengharuskan Perusahaan untuk These facilities require the Company to comply to
memenuhi beberapa persyaratan, diantaranya certain requirement, among others, financial
persyaratan rasio keuangan sebagaimana ratios as stipulated in the credit agreement:
ditetapkan dalam perjanjian kredit:
- Minimal Debt Service Coverage Ratio - Minimal Debt Service Coverage Ratio
(DSCR) sebesar 1,25 kali. (DSCR) of 1.25 times.
- Maksimal Gross Debt to EBITDA Ratio - Maximal Gross Debt to EBITDA Ratio of 4
sebesar 4 kali. times.
Fasilitas ini diberikan tanpa jaminan (clean- These facilities are provided on a clean-basis.
basis).
Pada tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022, the
2022, saldo terutang fasilitas pinjaman ini outstanding balances of these loan facilities
masing-masing sebesar $ASNihil (setara amounted to US$Nil (equivalent to RpNil) and
dengan RpNihil) dan Rp67.434 serta Rp67,434 and US$174,052 (equivalent to
$AS174.052 (setara dengan Rp2.714) dan Rp2,714) and Rp28,985, respectively.
Rp28.985.
Pada tanggal 31 Desember 2023, Grup telah As of December 31, 2023, the Group has
memenuhi seluruh persyaratan yang diatur complied with all requirements that stipulated in
dalam perjanjian pinjaman. the loan agreements.
c. PT Bank ICBC Indonesia (“ICBC”) c. PT Bank ICBC Indonesia (“ICBC”)
Berdasarkan perjanjian kredit tanggal Based on a credit agreement dated
21 Oktober 2015, Perusahaan memperoleh October 21, 2015, the Company obtained
fasilitas Omnibus Uncommitted untuk Uncommitted Ombinus facilities to finance the
membiayai keperluan Perusahaan yang terdiri Company’s expenditure consisting of on-demand
dari pinjaman tetap on-demand (“PTD”), LC, fixed loan (“PTD”), LC, SKBDN, TR and BG.
SKBDN, TR dan BG.
Pada tanggal 21 September 2016, fasilitas As of September 21, 2016, the facilities have been
tersebut dilakukan perpanjangan dan extended and amended with ETSA as Co-
penambahan ETSA sebagai Co-Borrower Borrower with maximum amount of
dengan maksimal penarikan sebesar US$5,000,000.
$AS5.000.000.
Pada tanggal 10 Desember 2020, fasilitas As of December 10, 2020, the facilities have been
tersebut dilakukan perpanjangan dan extended and amended with EFK as Co-Borrower
penambahan EFK sebagai Co-Borrower with maximum amount of US$5,000,000.
dengan maksimal penarikan sebesar
$AS5.000.000.
74
Page 503
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
16. PINJAMAN BANK JANGKA PENDEK (lanjutan) 16. SHORT-TERM BANK LOANS (continued)
c. PT Bank ICBC Indonesia (“ICBC”) (lanjutan) c. PT Bank ICBC Indonesia (“ICBC”) (continued)
Pada tanggal 30 November 2022, fasilitas As of November 30, 2022, the facilities have been
tersebut dilakukan perpanjangan dan extended and amended with SCU as Co-
penambahan SCU sebagai Co-Borrower Borrower with maximum amount of
dengan maksimal penarikan sebesar US$5,000,000.
$AS5.000.000.
Fasilitas PTD, UPAS/UFAM dan TR dikenakan The PTD, UPAS/UFAM and TR facilities bear
bunga sebesar SOFR (Secured Overnight interest at the rate of SOFR (Secured Overnight
Financing Rate) ditambah marjin tertentu per Financing Rate) plus certain margin per annum for
tahun untuk penarikan dalam Dolar AS dan withdrawal in US Dollar and JIBOR plus certain
JIBOR ditambah marjin tertentu per tahun untuk margin per annum for withdrawal in Rupiah.
penarikan dalam Rupiah.
Fasilitas Omnibus Uncommitted dengan batas Uncommitted Ombinus facilities with a maximum
maksimum gabungan sebesar $AS15.000.000, combined limit of US$15,000,000 will be available
dan akan jatuh tempo sampai dengan tanggal until October 31, 2024.
31 Oktober 2024.
Fasilitas ini mengharuskan Perusahaan untuk These facilities require the Company to comply to
memenuhi beberapa persyaratan, diantaranya certain requirement, among others, financial
persyaratan rasio keuangan sebagaimana ratios as stipulated in the credit agreement:
ditetapkan dalam perjanjian kredit:
- Maksimal Interest Bearing Debt to - Maximal Interest Bearing Debt to EBITDA
EBITDA Ratio sebesar 4 kali. Ratio of 4 times
Fasilitas ini diberikan tanpa jaminan (clean- These facilities are provided on a clean-basis.
basis).
Pada tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022, the
2022, saldo terutang fasilitas pinjaman ini outstanding balance of these loan facilities
sebesar masing-masing $AS3.670.769 (setara amounted to $AS3,670,769 (equivalent to
dengan Rp56.673) dan Rp9.617 serta Rp56,673) and Rp9,617 and US$3,700,339
$AS3.700.339 (setara dengan Rp57.696) dan (equivalent to Rp57,696) and Rp16,352.
Rp16.352.
Pada tanggal 31 Desember 2023, Grup telah As of December 31, 2023, the Group has
memenuhi seluruh persyaratan yang diatur complied with all requirements that stipulated in
dalam perjanjian pinjaman. the loan agreements.
Tingkat suku bunga kontraktual pinjaman bank Contractual interest rates on short-term bank loans are
jangka pendek adalah sebagai berikut: as follows:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Rupiah Rupiah
Pinjaman pada suku bunga mengambang 4,90% - 9,75% 4,80% - 9,21% Loans at floating interest rate
Dolar AS US Dollar
Pinjaman pada suku bunga mengambang 3,75% - 7,00% 0,5% - 7,00% Loans at floating interest rate
75
Page 504
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
17. UTANG USAHA 17. TRADE PAYABLES
Rincian utang usaha berdasarkan pemasok adalah The details of trade payables based on vendors are as
sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Pihak ketiga: Third parties
PT Amico Putera Perkasa 30.956 - PT Amico Putera Perkasa
PT Offshore Works Indonesia 20.969 - PT Offshore Works Indonesia
PT Pelayaran Roylea Marine Line 17.865 7.758 PT Pelayaran Roylea Marine Line
PT Wahanakarsa Swandiri 16.295 2.396 PT Wahanakarsa Swandiri
PT Aneka Kimia Inti 14.546 - PT Aneka Kimia Inti
PT Pelayaran Skren Sarana Samudera 12.966 - PT Pelayaran Skren Sarana Samudera
PT Agus Suta Line 11.255 3.753 PT Agus Suta Line
PT Mega Buana Teknologi 10.334 - PT Mega Buana Teknologi
PT Samudera Bahtera Indah 10.141 - PT Samudera Bahtera Indah
PT Timuraya Tunggal 9.400 12.704 PT Timuraya Tunggal
PT Virgo Kencana Sejati Line 8.520 - PT Virgo Kencana Sejati Line
PT Petrolog Indah 8.439 6.231 PT Petrolog Indah
PT Hana Lines 8.154 - PT Hana Lines
PT Cindara Pratama Lines 6.155 - PT Cindara Pratama Lines
PT Nukote Indonesia 6.040 - PT Nukote Indonesia
PT Pinggan Wahana Pratama 5.976 - PT Pinggan Wahana Pratama
PT Baker Hughes Indonesia 5.928 - PT Baker Hughes Indonesia
PT Geluran Adikarya 5.833 - PT Geluran Adikarya
Lain-lain (masing-masing
dibawah Rp5.000) 360.859 275.829 Others (each below Rp5,000)
Subtotal 570.631 308.671 Subtotal
Pihak berelasi (Catatan 31f) 434.186 370.007 Related parties (Note 31f)
Total 1.004.817 678.678 Total
Rincian utang usaha berdasarkan mata uang adalah The details of trade payables based on currencies are as
sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Rupiah 973.778 652.947 Rupiah
Dolar AS 29.205 24.439 US Dollar
Dolar Singapura 1.298 1.292 Singapore Dollar
Poundsterling Britania Raya 536 - Great Britain Poundsterling
Total 1.004.817 678.678 Total
Saldo utang usaha pada tanggal 31 Desember 2023 Outstanding balances of trade payables as of
dan 2022 tidak memiliki jaminan. Tidak ada surat December 31, 2023 and 2022 are unsecured. There
jaminan yang diberikan maupun diterima untuk have been no guarantees provided or received for any
utang usaha. trade payables.
Perusahaan bekerja sama dengan PT Bank Rakyat The Company entered into supply chain financing
Indonesia (Persero) Tbk (“BRI”) dan PT Bank Mandiri facility with PT Bank Rakyat Indonesia (Persero) Tbk
(Persero) Tbk (“Mandiri”) dalam fasilitas pembiayaan (“BRI”) and PT Bank Mandiri (Persero) Tbk (“Mandiri”).
supply chain. Fasilitas tersebut dapat digunakan Those facilities can be used by the Company’s supplier
oleh pemasok Perusahaan untuk memperoleh to obtain payment of invoices that have been approved
pembayaran atas tagihan yang telah disetujui oleh by the Company to be paid by the bank in accordance
Perusahaan untuk dibayarkan oleh bank sesuai with certain terms and conditions.
dengan syarat dan ketentuan tertentu.
76
Page 505
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
17. UTANG USAHA (lanjutan) 17. TRADE PAYABLES (continued)
Batas maksimum fasilitas yang diberikan oleh BRI The maximum limit facility of BRI and Mandiri are
dan Mandiri masing-masing sebesar Rp300.000 dan amounted to Rp300,000 and US$15,000,000,
$AS15.000.000. respectively.
Pada tanggal 31 Desember 2023 dan 2022, fasilitas As of December 31, 2023 and 2022, the outstanding
pembiayaan supply chain yang digunakan oleh supply chain facilities used by the Group’s suppliers in
pemasok Grup pada BRI masing-masing BRI were amounted to Rp107,145 and Rp116,435,
sebesar Rp107.145 dan Rp116.435. respectively. As of December 31, 2023 and 2022, the
Pada tanggal 31 Desember 2023 dan outstanding supply chain facilities used by the
2022, fasilitas pembiayaan supply chain yang Company’s suppliers in Mandiri were amounted to
digunakan oleh pemasok Perusahaan pada Mandiri Rp26,931 and Rp35,267 (Note 31f).
sebesar Rp26.931 dan Rp35.267 (Catatan 31f).
18. LIABILITAS JANGKA PENDEK LAINNYA 18. OTHER CURRENT LIABILITIES
Liabilitas jangka pendek lainnya terdiri dari: Other current liabilities consist of:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Titipan pelanggan 28.484 23.815 Customer deposits
Utang lain-lain 26.181 18.977 Other payables
Pendapatan diterima di muka 11.313 4.913 Unearned revenue
Total 65.978 47.705 Total
Utang lain-lain terutama merupakan utang pajak Other payables mainly represent regional tax for fuel
daerah atas penjualan bahan bakar serta setoran sales and non-tax state revenue (“PNBP”) for
Penerimaan Negara Bukan Pajak (“PNBP”) terkait downstream oil and gas activities.
aktivitas hilir migas.
19. PERPAJAKAN 19. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
Pajak dibayar di muka terdiri dari: Prepaid taxes consist of:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Pajak penghasilan badan - Perusahaan: Corporate income tax -The Company:
Tahun berjalan 34.282 47.584 Current year
Tahun-tahun sebelumnya 50.071 53.439 Prior years
Pajak penghasilan badan - Entitas anak: Corporate income tax - Subsidiaries:
Tahun berjalan 17.586 35.276 Current year
Tahun-tahun sebelumnya 41.215 4.780 Prior years
Pajak Pertambahan Nilai: Value Added Tax:
Tahun berjalan 551.721 414.373 Current year
Tahun-tahun sebelumnya 318.064 145.450 Prior years
Total 1.012.939 700.902 Total
Bagian lancar 406.888 93.323 Current portion
Bagian tidak lancar 606.051 607.579 Non-current portion
77
Page 506
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
a. Pajak dibayar di muka (lanjutan) a. Prepaid taxes (continued)
Pada tahun 2023, Grup menerima sejumlah In 2023, the Group received several tax
surat ketetapan pajak terkait dengan restitusi assessment letters in relation to its claims for tax
pajak yang diajukan (Catatan 19e). refund (Note 19e).
b. Utang pajak b. Taxes payable
Utang pajak terdiri dari: Taxes payable consists of:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Pajak penghasilan badan: Corporate income tax:
Entitas anak Subsidiaries
Tahun berjalan 1.057 4.909 Current year
Tahun-tahun sebelumnya 161 - Prior years
Pajak lain-lain: Other taxes:
Pajak final pasal 4 (2) 1.403 1.250 Final tax article 4 (2)
Pajak final pasal 15 1.325 565 Final tax article 15
Pajak penghasilan pasal 21 25.149 15.443 Income tax article 21
Pajak penghasilan pasal 22 811 779 Income tax article 22
Pajak penghasilan pasal 23 6.768 5.634 Income tax article 23
Pajak penghasilan pasal 25 - 3.175 Income tax article 25
Pajak penghasilan pasal 26 1.231 - Income tax article 26
Pajak Pertambahan Nilai 23.070 26.500 Value Added Tax
Total 60.975 58.255 Total
Berdasarkan Peraturan Menteri Keuangan Based on the Finance Minister Regulation
No. 37/PMK.03/2015 tanggal 4 Maret 2015, No. 37/PMK.03/2015 dated March 4, 2015, the
Perusahaan ditunjuk sebagai pemungut Pajak Company was appointed as Value Added Tax
Pertambahan Nilai (“PPN”) efektif tanggal collector effective April 1, 2015. As such, the
1 April 2015. Dengan adanya peraturan ini, Company collects, pays and reports the VAT
Perusahaan memungut, menyetor dan arising from the sales of goods and services by
melaporkan PPN yang terutang atas other parties to the Company.
penyerahan barang dan jasa oleh pihak lain
kepada Perusahaan.
Berdasarkan Peraturan Menteri Keuangan Based on the Finance Minister Regulation
No. 107/PMK.10/2015 tanggal 8 Juni 2015, No. 107/PMK.10/2015 dated June 8, 2015, the
Perusahaan ditunjuk sebagai pemungut pajak Company was appointed as income tax article 22
penghasilan pasal 22 efektif tanggal collector effective August 8, 2015.
8 Agustus 2015.
Saldo utang pajak termasuk PPN dan pajak The balances of taxes payable include the VAT
penghasilan pasal 22 yang belum disetor ke kas and income tax article 22 which have not yet been
negara atas kewajiban ini. paid to the treasury fund arising from such
obligation.
78
Page 507
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
c. Beban pajak penghasilan c. Income tax expense
Beban pajak penghasilan terdiri dari: Income tax expense consists of:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Beban pajak kini: Current tax expenses:
Tahun berjalan 109.461 94.961 Current year
Penyesuaian atas hasil surat
ketetapan pajak 673 5.652 Adjustment for tax assessment letter
110.134 100.613
Beban (pendapatan) pajak tangguhan 4.603 (21.510) Deferred tax (income) expense
Total 114.737 79.103 Total
Rekonsiliasi antara beban pajak penghasilan The reconciliation between consolidated income
konsolidasian dengan laba sebelum tax expense and consolidated profit before income
pajak penghasilan konsolidasian dengan tax using the applicable tax rate is as follows:
menggunakan tarif pajak yang berlaku adalah
sebagai berikut:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Laba sebelum pajak penghasilan
badan menurut laporan laba rugi Profit before corporate income tax
dan penghasilan komprehensif lain in consolidated statement of profit or loss
konsolidasian 617.868 457.161 and other comprehensive income
Dikurangi: laba dari pendapatan Less: profit from revenue
yang dikenakan pajak final (89.945) (45.733) subject to final tax
Laba yang dikenakan pajak penghasilan 527.923 411.428 Profit subject to income tax
Pajak penghasilan dihitung dengan Income tax calculated at
tarif yang berlaku 100.305 78.171 applicable rate
Dampak perbedaan permanen: Effect of permanent differences:
Beban yang tidak dapat dikurangkan
untuk tujuan perpajakan 30.088 22.480 Non-deductible expenses
Laba penjualan aset tetap (435) (5) Gain on sale of fixed asset
Pendapatan keuangan yang
dikenakan pajak final (13.472) (6.034) Finance income subject to final tax
Beban bunga yang tidak dapat
dikurangkan untuk tujuan perpajakan 5.505 1.135 Non-deductible finance expenses
Hasil ketetapan pajak 673 5.652 Tax assessment letters
Pemanfaatan kompensasi rugi fiskal (8.450) (22.296) Tax loss compensation
Rugi fiskal yang tidak diakui Tax loss not recognized as
sebagai aset pajak tangguhan 523 - deferred tax assets
Beban pajak penghasilan 114.737 79.103 Income tax expense
79
Page 508
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expense (continued)
Rekonsiliasi antara laba sebelum pajak The reconciliation between the profit before
penghasilan seperti yang tercantum dalam income tax expense as shown in the consolidated
laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain konsolidasian dan estimasi comprehensive income (loss) and the current year
laba (rugi) kena pajak Perusahaan tahun estimated taxable income of the Company is as
berjalan adalah sebagai berikut: follows:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Laba sebelum pajak penghasilan -
konsolidasian 617.868 457.161 Profit before income tax - consolidated
Dikurangi: Laba sebelum pajak
penghasilan - entitas anak (497.162) (428.223) Less: Profit before income tax - subsidiaries
Laba sebelum pajak penghasilan - Income before income tax
Perusahaan 120.706 28.938 - the Company
Ditambah: Rugi dari
pendapatan yang dikenakan Add: Loss from revenue
pajak final - Perusahaan 6.304 12.072 subject to final tax - the Company
Laba yang dikenakan pajak Income subject
penghasilan - Perusahaan 127.010 41.010 to income tax - the Company
Perbedaan temporer: Temporary differences:
Penyusutan aset tetap (58.566) (41.705) Fixed assets depreciation
Gaji, upah dan kesejahteraan
karyawan 79.683 76.940 Salaries, wages and employee benefits
Liabilitas imbalan kerja 5.264 19.818 Employee benefits liability
Penyisihan penurunan nilai (6.447) 18.024 Allowance for impairment
Beban sewa (10.802) (36.884) Rent expenses
Penyusutan aset hak-guna 10.485 33.714 Right-of-use assets depreciation
Perbedaan permanen: Permanent differences:
Beban yang tidak dapat dikurangkan
untuk tujuan perpajakan 22.614 11.206 Non-deductible expenses
Rugi penjualan aset tetap (2.290) (27) Loss on sale of fixed asset
Beban bunga yang tidak dapat
dikurangkan untuk tujuan perpajakan 28.975 5.972 Non-deductible Interest expenses
Pendapatan keuangan yang
dikenakan pajak final (52.297) (12.118) Finance income subject to final tax
Taksiran laba kena pajak Estimated taxable income
- Perusahaan 143.629 115.950 - the Company
Rugi fiskal: Tax loss:
Rugi fiskal yang dapat dikompensasikan Tax loss carry forward
tahun sebelumnya (14.791) (130.741) from previous year
Penyesuaian laba kena pajak 2022 Adjustment of taxable profit 2022
melalui pembetulan SPT through tax return
(Catatan 19e) (29.411) - correction (Note 19e)
Penyesuaian rugi pajak 2021 melalui Tax loss adjustment 2021 through
surat ketetapan pajak (Catatan 19e) (271) - tax assessment letter (Note 19e)
Rugi fiskal yang masih dapat Tax losses carried forward
dikompensasikan di akhir tahun - (14.791) at the end of the year
Taksiran penghasilan kini - Estimated taxable income
tahun berjalan 99.156 - - current year
Beban pajak kini dengan Current income tax calculated at
tarif yang berlaku - Perusahaan 18.840 - applicable rate - the Company
80
Page 509
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expense (continued)
Akumulasi rugi fiskal Perusahaan berasal dari The accumulated tax losses of the Company
kerugian yang terjadi pada tahun-tahun pajak consist of losses incurred in the following fiscal
sebagai berikut: years:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Tahun fiskal 2021 - 14.791 Tax year 2021
Perhitungan beban pajak kini - tahun berjalan The calculation of current tax expense - current
dan taksiran lebih bayar dan kurang bayar pajak year and estimated overpayment and
penghasilan badan adalah sebagai berikut: underpayment of corporate income tax is as
follows:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Beban pajak kini - tahun berjalan: Current tax expenses - current year:
Perusahaan 18.840 - The Company
Entitas anak 90.621 94.961 Subsidiaries
109.461 94.961
Dikurangi: Pembayaran di muka Less: Prepayment of income
pajak penghasilan: taxes:
Perusahaan (53.122) (47.584) The Company
Entitas anak (107.150) (125.328) Subsidiaries
(160.272) (172.912)
Taksiran lebih bayar Estimated overpayment of
pajak penghasilan: income tax:
Perusahaan 34.282 47.584 The Company
Entitas anak 17.586 35.276 Subsidiaries
51.868 82.860
Taksiran kurang bayar Estimated underpayment of
pajak penghasilan: income tax:
Perusahaan - - The company
Entitas anak 1.057 4.909 Subsidiaries
1.057 4.909
Pajak penghasilan badan dihitung untuk Corporate income tax is calculated for each
masing-masing perusahaan sebagai entitas individual company as a separate legal entity.
yang terpisah secara hukum.
Perhitungan taksiran penghasilan kena pajak The calculation of estimated taxable income for
pada tahun 2023 akan menjadi dasar dalam the year 2023 will be used as a basis in filling the
pengisian Surat Pemberitahuan Tahunan Pajak Annual Corporate Income Tax Return for the year
Penghasilan Badan tahun 2023. 2023.
81
Page 510
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expense (continued)
Perhitungan taksiran penghasilan kena pajak The calculation of estimated taxable income at the
pada tahun 2022 telah dilaporkan sebagai dasar end of the year 2022 has been filed in the Annual
dalam pengisian Surat Pemberitahuan Tahunan Corporate Income Tax Return for the year 2022.
Pajak Penghasilan Badan tahun 2022.
Berdasarkan undang-undang perpajakan yang Under the taxation laws of Indonesia, entities
berlaku di Indonesia, entitas-entitas di dalam within the Group calculate and pay tax on the
Grup menghitung dan membayar sendiri basis of self assessment. The Directorate General
besarnya jumlah pajak yang terutang. Direktorat of Tax may assess or amend tax liabilities within
Jenderal Pajak dapat menetapkan atau 5 (five) years of the time the tax becomes due.
mengubah liabilitas pajak dalam batas waktu 5
(lima) tahun sejak saat terutangnya pajak.
d. Aset pajak tangguhan d. Deferred tax assets
Mutasi aset pajak tangguhan adalah sebagai The movements in deferred tax assets are as
berikut: follows:
Tahun yang Berakhir pada Tanggal 31 Desember 2023/
Year Ended December 31, 2023
Dibebankan ke/Charged to
Saldo Saldo
awal/ akhir/
Beginning Laba (rugi)/ Ekuitas/ Ending
balance Profit (loss) Equity balance
Aset pajak tangguhan Deferred tax assets
Penyisihan penurunan nilai Allowance for impairment of
aset keuangan 39.630 (4.668) - 34.962 financial assets
Beban akrual untuk bonus 17.426 16.587 - 34.013 Accrued expense for bonuses
Penyusutan aset tetap 51.312 (17.441) - 33.871 Fixed assets depreciation
Liabilitas imbalan kerja 16.788 394 4.061 21.243 Employee benefits liability
Liabilitas sewa 124.684 (47.010) - 77.674 Lease liability
Lain-lain (masing-masing
di bawah Rp5.000) 3.455 (684) - 2.771 Others (each below Rp5,000)
Total 253.295 (52.822) 4.061 204.534 Total
Liabilitasi pajak tangguhan Deferred tax liabilities
Aset hak-guna (123.471) 48.219 - (75.252) Right-of-use assets
Total (123.471) 48.219 - (75.252) Total
Aset pajak tangguhan,
neto 129.824 (4.603) 4.061 129.282 Deferred tax assets, net
82
Page 511
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
d. Aset pajak tangguhan (lanjutan) d. Deferred tax assets (continued)
Mutasi aset pajak tangguhan adalah sebagai The movements in deferred tax assets are as
berikut: follows:
Tahun yang Berakhir pada Tanggal 31 Desember 2022/
Year Ended December 31, 2022
Dibebankan ke/Charged to
Saldo Saldo
awal/ akhir/
Beginning Laba (rugi)/ Ekuitas/ Ending
balance Profit (loss) Equity balance
Aset pajak tangguhan Deferred Tax Assets
Penyisihan penurunan nilai Allowance for impairment of
aset keuangan 36.348 3.282 - 39.630 financial assets
Beban akrual untuk bonus 122 17.304 - 17.426 Accrued expense for bonuses
Penyusutan aset tetap 58.854 (7.542) - 51.312 Fixed assets depreciation
Liabilitas imbalan kerja 16.937 4.197 (4.346) 16.788 Employee benefits liability
Liabilitas sewa 15.317 109.367 - 124.684
Lain-lain (masing-masing
di bawah Rp5.000) (193) 3.648 - 3.455 Others (each below Rp5,000)
Total 127.385 130.256 (4.346) 253.295 Total
Liabilitasi pajak tangguhan Deferred tax liabilities
Aset hak-guna (14.725) (108.746) - (123.471) Right-of-use assets
Total (14.725) (108.746) - (123.471) Total
Aset pajak tangguhan,
neto 112.660 21.510 (4.346) 129.824 Deferred tax assets, net
e. Hasil pemeriksaan pajak signifikan e. Significant tax assessment
Perusahaan The Company
Pada berbagai tanggal ditahun 2023, On various date in 2023, the Company received
Perusahaan menerima pengembalian lebih refund on overpayment of VAT for tax period
bayar pajak atas PPN periode pajak Januari- January-December 2021 and January-December
Desember 2021 dan Januari-Desember 2022. 2022. After being compensated with
Setelah dikompensasikan dengan kurang bayar underpayment for the same tax periods, the net
pajak untuk masa pajak yang sama, jumlah refund received amounted to Rp174,105. The
yang diterima sebesar Rp174.105. Perusahaan Group recognized income amounted Rp224
mengakui beban sebesar Rp224 sehubungan related to such refund in profit or loss for 2023.
dengan restitusi tersebut dalam laba rugi 2023.
Pada bulan Juli 2023, Perusahaan menerima In July 2023, the Company received a corporate
surat ketetapan lebih bayar pajak penghasilan income tax overpayment letter for the fiscal year
badan untuk tahun pajak 2021. Berdasarkan 2021. Based on the decree, the total loss for fiscal
surat ketetapan tersebut, jumlah rugi fiskal 2021 was Rp131,012 and the amount of
tahun 2021 adalah sebesar Rp131.012 dan overpayment approved based on the results of
jumlah lebih bayar yang disetujui berdasarkan the examination and received was Rp54,078.
hasil pemeriksaan dan yang diterima sebesar
Rp54.078.
83
Page 512
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
e. Hasil pemeriksaan pajak signifikan e. Significant tax assessment (continued)
(lanjutan)
Perusahaan (lanjutan) The Company (continued)
Pada bulan Juni 2023, Perusahaan melaporkan In June 2023, the Company reported the 1st (one)
pembetulan ke-1 (satu) surat pemberitahuan correction of the tax return of corporate income
pajak atas pajak penghasilan badan tahun fiskal tax for fiscal year 2022 where the reported fiscal
2022 dimana penghasilan neto fiskal dan net income and fiscal net compensation
kompensasi neto fiskal yang dilaporkan sebesar amounted to Rp86,539.
Rp86.539.
Pada tahun 2022, Perusahaan menerima In 2022, the Company received refund on
pengembalian lebih bayar pajak atas PPN dan overpayment of VAT and corporate income tax for
pajak penghasilan badan untuk tahun pajak fiscal year 2021 and 2020. After being
2021 dan 2020. Setelah dikompensasikan compensated with underpayment for the same tax
dengan kurang bayar pajak untuk masa pajak periods, the net refund received amounted to
yang sama, jumlah yang diterima sebesar Rp222,837. The Group recognized income
Rp222.837. Grup mengakui pendapatan amounted Rp4,739 related to such refund in profit
sebesar Rp4.739 sehubungan dengan restitusi or loss for 2022.
tersebut dalam laba rugi 2022.
EPN, PND, ETSA, EFK, ERA EPN, PND, ETSA, EFK, ERA
Pada berbagai tanggal ditahun 2023, ETSA, On various date in 2023, ETSA, PND, EFK, and
PND, EFK, dan ERA menerima pengembalian ERA received refund on overpayment of VAT and
lebih bayar pajak atas PPN dan pajak corporate income tax for fiscal year 2021. After
penghasilan badan untuk tahun pajak 2021. being compensated with underpayment of various
Setelah dikompensasikan dengan kurang bayar taxes and notice of tax collection for the same
serta surat tagihan pajak beberapa jenis pajak fiscal year, the net refund received amounted to
untuk tahun pajak yang sama, jumlah yang Rp65,583. The Group recognized expenses
diterima sebesar Rp65.583. Grup mengakui amounting to Rp735 related to such refund in
beban sebesar Rp735 sehubungan dengan profit or loss for 2023.
restitusi tersebut dalam laba rugi tahun 2023.
Pada berbagai tanggal di tahun 2023, EPN, On various dates in 2023, EPN, SCU, PND and
SCU, PND dan EFK menerima surat ketetapan EFK received underpayment letters and notice of
kurang bayar serta surat tagihan pajak atas tax collection on several types of income tax and
beberapa jenis pajak penghasilan dan PPN VAT for 2018-2020 with an underpayment amount
untuk tahun 2018-2020 dengan jumlah kurang of Rp931. The Group has recognized these
bayar sebesar Rp931. Grup telah mengakui expenses in profit and loss for 2023.
beban tersebut dalam laba rugi tahun 2023.
Pada berbagai tanggal di tahun 2022, EPN, On various date in 2022, EPN, ETSA and PND
ETSA dan PND menerima pengembalian lebih received refund on overpayment of VAT and
bayar pajak atas PPN dan pajak penghasilan corporate income tax for fiscal year 2020. After
badan untuk tahun pajak 2020. Setelah being compensated with underpayment of various
dikompensasikan dengan kurang bayar serta taxes and notice of tax collection for the same
surat tagihan pajak beberapa jenis pajak untuk fiscal year, the net refund received amounted to
tahun pajak yang sama, jumlah yang diterima Rp201,432. The Group recognized expenses
sebesar Rp201.432. Grup mengakui beban amounting to Rp4,443 related to such refund in
sebesar Rp4.443 sehubungan dengan restitusi profit or loss for 2022.
tersebut dalam laba rugi tahun 2022.
84
Page 513
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
e. Hasil pemeriksaan pajak signifikan e. Significant tax assessment (continued)
(lanjutan)
EPN, PND, ETSA, EFK, ERA (lanjutan) EPN, PND, ETSA, EFK, ERA (continued)
Pada tahun 2022, EPN menerima In 2022, EPN received refund on overpayment of
pengembalian lebih bayar pajak atas PPN untuk of VAT for tax periods January-June in fiscal year
masa pajak Januari-Juni di tahun fiskal 2021 2021 and corporate income tax underpayment
dan surat ketetapan kurang bayar pajak assessment letter for fiscal year 2017. After being
penghasilan badan 2017. Setelah compensated with underpayment of various taxes
dikompensasikan dengan kurang bayar serta and notice of tax collection for the same fiscal
surat tagihan pajak beberapa jenis pajak untuk year, the net refund received amounted to
tahun pajak yang sama, jumlah yang diterima Rp70,572. The Group recognized expenses
sebesar Rp70.572. Grup mengakui beban amounting to Rp2,018 related to such refund and
sebesar Rp2.018 sehubungan dengan restitusi the underpayment assessment letter in profit or
dan penerimaan surat keputusan tersebut loss for 2022.
dalam laba rugi tahun 2022.
f. Beban pajak final f. Final tax expense
Beban pajak final timbul dari pajak final atas Final tax expense arises from final taxes on
pendapatan jasa penyewaan ruangan kantor revenue from rental of office space and barges,
dan tongkang, serta penjualan bahan bakar. and sales of fuel.
g. Tarif pajak g. Tax rates
Pada tanggal 29 Oktober 2021, Presiden On October 29, 2021, the President of the
Republik Indonesia menandatangani UU Republic of Indonesia signed UU No.7/2021
No.7/2021 tentang “Harmonisasi Peraturan regarding “Harmonization of Tax Regulation”,
Perpajakan”, yang menerapkan, antara lain, which applies, among others, the corporate
tarif pajak penghasilan badan sebagai berikut: income tax rate as follows:
a. sebesar 22% yang mulai berlaku pada a. 22% effective starting fiscal year 2022
tahun pajak 2022 (sebelumnya 20% yang (previously 20% as stipulated in Perppu No.1
diatur dalam Perppu No.1 Tahun 2020 Year 2020 dated March 31, 2020).
tertanggal 31 Maret 2020).
b. Perusahaan Terbuka dalam negeri dengan b. Resident publicly-listed companies in
jumlah keseluruhan saham yang disetor Indonesia whose at least 40% or more of the
diperdagangkan pada bursa efek di total paid-up shares or other equity
Indonesia paling sedikit 40% dan instruments are listed for trading in the
memenuhi persyaratan tertentu sesuai Indonesia stock exchanges and meet certain
dengan peraturan pemerintah, dapat requirements in accordance with the
memperoleh tarif sebesar 3% lebih rendah government regulations, can apply tariff of
dari tarif pada butir a di atas. 3% lower than tariff as stated in point a
above.
Perusahaan terbuka yang memenuhi syarat- Publicly listed entities which comply with certain
syarat tertentu berhak memperoleh penurunan requirements are entitled to a tax rate reduction
tarif pajak penghasilan yang berlaku. Untuk from the applicable tax rates. For the fiscal year
tahun pajak 2023 dan 2022, Perusahaan 2023 and 2022, the Company complied with these
memenuhi persyaratan tersebut dan telah requirements and has therefore applied the lower
menetapkan tarif pajak yang lebih rendah. tax rate.
85
Page 514
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
20. BEBAN AKRUAL 20. ACCRUED EXPENSES
Beban akrual terdiri dari: Accrued expenses consist of:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Jasa subkontrak 1.334.461 1.119.047 Sub-contract services
Beban proyek 498.493 595.373 Project expenses
Pembelian persediaan 349.740 252.198 Purchase of inventories
Sewa dan fasilitas kantor 188.204 161.710 Rental and office facilities
Jasa professional 4.080 6.138 Professional services
Lain-lain (masing-masing di bawah Rp5.000) 30.510 40.801 Others (each below Rp5,000)
Total 2.405.488 2.175.267 Total
21. UTANG SUKUK 21. SUKUK PAYABLE
Utang sukuk terdiri dari: Sukuk payable consist of:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Sukuk Ijarah Berkelanjutan 1 Sukuk Ijarah Sustainable 1
Tahap 1 Tahun 2020 700.000 700.000 Phase 1 Year 2020
Biaya penerbitan sukuk yang Unamortized issuance
belum diamortisasi (1.393) (2.134) costs of sukuk
Total 698.607 697.866 Total
Pada tanggal 3 Agustus 2020, Perusahaan telah On August 3, 2020, the Company has obtained an
mendapatkan pernyataan efektif dari Otoritas Jasa effective statement from Otoritas Jasa Keuangan
Keuangan (OJK) atas penerbitan Sukuk Ijarah (OJK) on the issuance of Sukuk Ijarah Berkelanjutan
Berkelanjutan 1 Tahap 1 Tahun 2020 dengan sisa (sustainable Sukuk Ijarah) 1 Phase 1 Year 2020, with
imbalan Ijarah sebesar Rp700.000. Sukuk Ijarah ini residual Ijarah Benefits amounted to Rp700,000. The
diterbitkan tanpa warkat dan dijamin dengan Sukuk Ijarah is issued without notes and guaranteed
kesanggupan penuh (full commitment) dan with full commitments and offered with 100% value of
ditawarkan dengan nilai 100% dari jumlah sisa residual Ijarah benefits, with period of 5 (five) years
imbalan Ijarah, dengan jangka waktu 5 (lima) tahun from the issue date. The Ijarah Installments amounted
sejak tanggal emisi. Cicilan Imbalan Ijarah adalah Rp63,000, or equivalent of 9% annually, which will be
sebesar Rp63.000, atau ekuivalen sebesar 9% per paid every 3 (three) months and due on
tahun yang akan dibayarkan setiap 3 (tiga) bulan, August 11, 2025.
dan jatuh tempo 11 Agustus 2025.
Total dana yang diterima Perusahaan pada tanggal Total funds received by the Company on
11 Agustus 2020 dari hasil penerbitan Perdana August 11, 2020 from the first issuance of Sukuk Ijarah
Sukuk Ijarah Berkelanjutan 1 Tahap 1 Tahun 2020 Berkelanjutan (sustainable Sukuk Ijarah) 1 Phase 1
adalah sebesar Rp700.000. Sesuai dengan Year 2020 was Rp700,000. Based on the agreement
perjanjian Perusahaan dengan PT Bank Rakyat between the Company and PT Bank Rakyat Indonesia
Indonesia (Persero) Tbk selaku wali amanat dan (Persero) Tbk as Trustee and the Company’s
prospektus penawaran sukuk ijarah Perusahaan, prospectus, the fund will be used for investment and
dana tersebut akan digunakan untuk investasi dan working capital.
modal kerja.
86
Page 515
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
21. UTANG SUKUK (lanjutan) 21. SUKUK PAYABLE (continued)
Objek ijarah yang mendasari penerbitan sukuk Ijarah objects underlying the issuance of sukuk are the
adalah hak manfaat atas aset tetap tertentu berupa relevant beneficial interest of certain fixed assets of
tanah dan bangunan yang dimiliki oleh Perusahaan. land and building which are owned by the Company.
Sukuk ini mengharuskan Perusahaan untuk The sukuk requires the Company to comply to certain
memenuhi beberapa persyaratan, diantaranya requirement, among others, financial ratios as
persyaratan rasio keuangan sebagaimana stipulated in the credit agreement:
ditetapkan dalam perjanjian kredit:
- Rasio total pinjaman berbunga dengan total - Maximum interest bearing debt to equity ratio of
ekuitas (interest bearing debt to equity) tidak 3:1.5
lebih dari 3:1,5
- Rasio EBITDA dengan beban bunga - Minimum EBITDA to interest expense ratio of
pinjaman tidak kurang dari 1,5:1 1.5:1
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the Company has
Perusahaan telah memenuhi seluruh pembatasan complied with all the covenants as required by the
yang diatur dalam perjanjian sukuk. sukuk agreement.
Perusahaan dapat membeli kembali sebagian atau The Company can buy back part or all of the sukuk at
seluruh sukuk pada harga pasar setelah satu tahun market price after the first anniversary of the sukuk.
dari tanggal penerbitan. Berdasarkan laporan Based on the latest rating report issued by PT Pefindo,
pemeringkatan terakhir yang dipublikasikan oleh rating of the Company’s sukuk payable is idAA(sy)
PT Pefindo, peringkat sukuk Perusahaan adalah (double A minus sharia) and the rating of the Company
idAA(sy) (double A syariah) dan peringkat is idAA/stable (double A; stable outlook).
Perusahaan adalah idAA/stable (double A; stable
outlook).
Sukuk ini tidak dijamin dengan aset tertentu yang The sukuk is neither collateralized by any specific
dimiliki oleh Perusahaan maupun oleh pihak lain. Company’s assets nor guaranteed by other parties.
22. PENDAPATAN DITANGGUHKAN 22. DEFERRED INCOME
Pendapatan ditangguhkan merupakan selisih antara Deferred income is the difference between the book
nilai buku aset tetap sewa pembiayaan dengan value of fixed assets under finance lease with the
jumlah penerimaan minimum sewa pembiayaan. minimum amount received from finance lease.
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Pendapatan ditangguhkan Deferred income
(Catatan 31g dan 32b) 58.850 69.550 (Notes 31g and 32b)
Bagian lancar 10.700 10.700 Current portion
Total setelah dikurangi bagian lancar 48.150 58.850 Total net of current portion
87
Page 516
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
23. IMBALAN KERJA 23. EMPLOYEE BENEFITS
Aset program imbalan pensiun (liabilitas imbalan Pension benefit plan assets (employee benefits
kerja) yang diakui dalam laporan posisi keuangan liability) recognized in the consolidated statement of
konsolidasian adalah sebagai berikut: financial position are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Liabilitas imbalan kerja Employee benefits liability
Program imbalan pensiun - asuransi 54.138 32.893 Pension benefits - insurance
Imbalan kerja jangka panjang lainnya 50.282 43.416 Other long-term employee benefits
Total 104.420 76.309 Total
Bagian lancar 32.869 29.417 Current portion
Bagian tidak lancar 71.551 46.892 Non-current portion
Perhitungan aktuarial tahun yang berakhir pada The actuarial calculations for the year ended
31 Desember 2023 dan 2022 masing-masing December 31, 2023 and 2022 was performed by
dilakukan oleh Kantor Konsultan Aktuaria Steven & Kantor Konsultan Aktuaria Steven & Mourits ,
Mourits berdasarkan laporannya masing-masing respectively, with reports dated February 15, 2024 and
tertanggal 15 Februari 2024 dan 27 Januari 2023 January 27, 2023, respectively, using the Projected
dengan menggunakan metode Projected Unit Unit Credit method.
Credit.
a. Program imbalan pensiun a. Pension benefits plan
Imbalan pensiun - Asuransi Pension benefits - Insurance
Grup menyelenggarakan program pensiun The Group has a defined benefit pension plan
imbalan pasti untuk semua karyawan tetap yang covering all permanent employees which is
dikelola oleh beberapa perusahaan asuransi. managed by several insurance companies.
Asumsi-asumsi penting yang digunakan oleh The significant assumptions used by the actuary
aktuaris dalam laporannya adalah sebagai in its reports are as follows:
berikut:
Tingkat diskonto : 6,60% - 6,80% pada tahun 2023 : Discount rate
dan 6,90% - 7,35% pada tahun 2022
6.60% - 6.80% per annum in 2023
and 6.90% - 7.35% per annum in 2022
Tingkat kenaikan gaji : 5% per tahun / 5% per annum : Salary increase rate
Tingkat kematian : Tabel Mortalita Indonesia 4 tahun 2019 : Mortality rate
Indonesian Mortality Table 4 Year 2019
Usia pensiun Retirement age
Perusahaan, EFK, SCU, The Company, EFK, SCU,
PND, ETSA : 56 tahun / 56 years old : PND, ETSA
EPN : 57 tahun / 57 years old : EPN
Tingkat pengunduran diri Resignation rate
Perusahaan : 5% untuk karyawan yang berusia di bawah 30 tahun : The Company
dan akan menurun sampai 0% pada usia 46 tahun/
5% for employees younger than 30 years old which
will decrease to 0% at the age of 46 years old
EPN : 1% untuk karyawan yang berusia di bawah 30 tahun : EPN
dan akan menurun sampai 0% pada usia 46 tahun/
1% for employees younger than 30 years old which
will decrease to 0% at the age of 46 years old
SCU : 1% untuk karyawan yang berusia di bawah 30 tahun : SCU
dan akan menurun sampai 0% pada usia 46 tahun/
1% for employees younger than 30 years old which
will decrease to 0% at the age of 46 years old
88
Page 517
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
23. IMBALAN KERJA (lanjutan) 23. EMPLOYEE BENEFITS (continued)
a. Program imbalan pensiun (lanjutan) a. Pension benefits plan (continued)
Imbalan pensiun - Asuransi (lanjutan) Pension benefits - Insurance (continued)
Asumsi-asumsi penting yang digunakan oleh The significant assumptions used by the actuary
aktuaris dalam laporannya adalah sebagai in its reports are as follows (continued):
berikut (lanjutan):
Tingkat pengunduran diri (lanjutan) Resignation rate (continued)
PND : 1% untuk karyawan yang berusia di bawah 30 tahun : PND
dan akan menurun sampai 0% pada usia 46 tahun/
1% for employees younger than 30 years old which
will decrease to 0% at the age of 46 years old
EFK : 1% untuk karyawan yang berusia di bawah 30 tahun : EFK
dan akan menurun sampai 0% pada usia 54 tahun/
1% for employees younger than 30 years old which
will decrease to 0% at the age of 54 years old
ETSA : 5% untuk karyawan yang berusia di bawah 30 tahun : ETSA
dan akan menurun sampai 0% pada usia 46 tahun/
5% for employees younger than 30 years old which
will decrease to 0% at the age of 46 years old
Jumlah yang diakui dalam laporan posisi Amounts recognized in the consolidated
keuangan konsolidasian adalah sebagai statement of financial position are as follows:
berikut:
31 Desember/December 31, 2023 31 Desember/December 31, 2022
_
Entitas Entitas
Perusahaan/ Anak/ Jumlah/ Perusahaan/ Anak/ Jumlah/
Company Subsidiaries Total Company Subsidiaries Total
Nilai kini kewajiban (191.085) (53.454) (244.539) (165.461) (45.415) (210.876) Present value of obligation
Nilai wajar aset program 141.431 50.536 191.967 136.402 45.487 181.889 Fair value of plan assets
Surplus (defisit) (49.654) (2.918) (52.572) (29.059) 72 (28.987) Surplus (deficit)
Dampak batas atas aset - (1.566) (1.566) - (3.906) (3.906) Effect of asset ceiling
Surplus (liabilitas Surplus (employee
imbalan kerja) (49.654) (4.484) (54.138) (29.059) (3.834) (32.893) benefits liability)
Mutasi nilai kini kewajiban adalah sebagai The movements in present value of obligation are
berikut: as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Saldo awal (210.876) (228.326) Beginning balance
Biaya jasa kini (17.679) (21.938) Current service cost
Biaya jasa lalu 1.524 3.017 Past service cost
Pengukuran kembali nilai kini liabilitas Remeasurement of present value of
atas penyesuaian pengalaman (1.600) (2.068) liabilities from experience adjusment
Provisi untuk pembayaran imbalan Provision for excess
di luar provisi yang dihitung (2.278) (168) benefit payment
Biaya bunga (14.281) (14.688) Interest cost
Keuntungan (kerugian) aktuarial (19.254) 30.208 Actuarial gains (losses)
Pembayaran imbalan dari aset program 16.673 18.958 Benefit payment from plan assets
Pembayaran imbalan oleh Perusahaan 3.232 3.313 Benefit payment from Company
Aplikasi IFRIC - 816 Application of IFRIC
Saldo akhir (244.539) (210.876) Ending balance
89
Page 518
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
23. IMBALAN KERJA (lanjutan) 23. EMPLOYEE BENEFITS (continued)
a. Program imbalan pensiun (lanjutan) a. Pension benefits plan (continued)
Imbalan pensiun - Asuransi (lanjutan) Pension benefits - Insurance (continued)
Mutasi nilai wajar aset program adalah sebagai The movements in fair value of plan assets are as
berikut: follows:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Saldo awal 181.889 183.344 Beginning balance
Imbal hasil atas aset program 13.060 12.235 Return on plan assets
Kerugian aktuarial (2.389) (6.547) Actuarial losses
Iuran pemberi kerja 16.080 11.815 Employer’s contributions
Imbalan yang dibayarkan (16.673) (18.958) Benefits paid
Saldo akhir 191.967 181.889 Ending balance
Rincian aset program adalah sebagai berikut: The details of plan assets are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Nilai wajar/ Nilai wajar/
Fair value % Fair value %
Instrumen pendapatan tetap 84.306 44 80.380 43 Fixed income instruments
Instrumen pasar uang 70.426 37 63.023 35 Money market instruments
Instrumen utang 21.037 11 21.036 12 Liability instruments
Instrumen ekuitas 16.198 8 17.450 10 Equity instruments
Total 191.967 100 181.889 100 Total
Jumlah yang diakui dalam beban pokok Amounts recognized in cost of revenues and
pendapatan dan beban umum dan administrasi general and administrative expenses are as
adalah sebagai berikut: follows:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Biaya jasa kini 17.679 21.938 Current service cost
Biaya jasa lalu (1.524) (3.017) Past service cost
Pengukuran kembali nilai kini liabilitas Remeasurement of present value of
atas penyesuaian pengalaman 1.600 2.068 liabilities from experience adjusment
Biaya bunga 14.281 14.688 Interest cost
Imbal hasil atas aset program (13.060) (12.235) Return on plan assets
Kelebihan pembayaran imbalan 2.278 168 Excess benefit paid directly by Company
Aplikasi IFRIC - (816) Application of IFRIC
Total 21.254 22.794 Total
90
Page 519
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
23. IMBALAN KERJA (lanjutan) 23. EMPLOYEE BENEFITS (continued)
a. Program imbalan pensiun (lanjutan) a. Pension benefits plan (continued)
Imbalan pensiun - Asuransi (lanjutan) Pension benefits - Insurance (continued)
Mutasi liabilitas imbalan kerja adalah sebagai The movements in employee benefits liability are
berikut: as follows:
Perusahaan The Company
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Saldo awal 29.059 26.818 Beginning balance
Biaya diakui dalam laba rugi 14.754 18.596 Expense recognized in profit or loss
Biaya (penghasilan) diakui dalam Expense (income) recognized
penghasilan komprehensif lain 17.762 (11.105) in other comprehensive income
Iuran pemberi kerja (11.472) (4.333) Employer’s contributions
Imbalan yang dibayarkan (449) (917) Benefits paid
Saldo akhir 49.654 29.059 Ending balance
Entitas anak Subsidiaries
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Saldo awal 3.834 18.164 Beginning balance
Biaya diakui dalam laba rugi 6.500 4.198 Expense recognized in profit or loss
Biaya (penghasilan) diakui dalam Expense (income) recognized
penghasilan komprehensif lain 1.541 (8.650) in other comprehensive income
Iuran pemberi kerja (4.608) (7.482) Employer’s contributions
Imbalan yang dibayarkan (2.783) (2.396) Benefits paid
Saldo akhir 4.484 3.834 Ending balance
Jumlah yang diakui dalam penghasilan Amounts recognized in other comprehensive
komprehensif lain adalah sebagai berikut: income are as follows:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Kerugian (keuntungan) aktuarial 19.303 (19.755) Actuarial losses (gains)
91
Page 520
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
23. IMBALAN KERJA (lanjutan) 23. EMPLOYEE BENEFITS (continued)
a. Program imbalan pensiun (lanjutan) a. Pension benefits plan (continued)
Imbalan pensiun - Asuransi (lanjutan) Pension benefits - Insurance (continued)
Analisa sensitivitas atas perubahan asumsi Sensitivity analysis on the change of financial
keuangan adalah sebagai berikut: assumptions is as follows:
31 Desember / 31 Desember/
December 31, December 31,
2023 2022
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase of Decrease of Increase of Decrease of
1% 1% 1% 1%
Perubahan tingkat diskonto Change in discount rate
Dampak pada nilai kini Effect on present value of
kewajiban (19.901) 21.538 (16.265) 18.617 obligation
Dampak pada biaya jasa
kini (1.604) 1.863 (2.058) 2.408 Effect on current service cost
Perubahan tingkat kenaikan
gaji Change in salary increase rate
Dampak pada nilai kini Effect on present value of
kewajiban 23.992 (22.097) 20.774 (18.175) obligation
Dampak pada biaya jasa
kini 2.069 (1.783) 2.606 (2.249) Effect on current service cost
Profil jatuh tempo pembayaran imbalan adalah Maturity profile of benefit payments is as follows:
sebagai berikut:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Kurang dari 1 tahun 26.852 23.811 Less than 1 year
Antara 1-5 tahun 84.510 74.906 Between 1-5 years
Lebih dari 5 tahun 981.405 917.016 More than 5 years
b. Imbalan kerja jangka panjang lainnya b. Other long-term employee benefits
Imbalan kerja jangka panjang lainnya Other long-term employee benefits represent
merupakan penghargaan tertentu yang certain awards provided by the Company, EPN,
diberikan Perusahaan, EPN, SCU dan PND SCU and PND to their employees based on the
kepada para karyawannya berdasarkan employees’ length of service, namely Ulang
lamanya masa kerja karyawan, yang Tahun Dinas (“UTD”). The benefit is awarded in
dinamakan Ulang Tahun Dinas (“UTD”). the form of goods or certain amount of cash which
Imbalan ini diberikan dalam bentuk barang atau is paid at the time the employees reach certain
kas dalam jumlah tertentu yang dibayarkan anniversary dates during employment.
pada saat karyawan mencapai UTD tertentu
selama masa kerjanya.
Pada tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022, liability
2022, liabilitas yang diakui dalam laporan posisi recognized in the consolidated statement of
keuangan konsolidasian terkait dengan financial position with respect to the program
program ini masing-masing sebesar Rp50.282 amounted to Rp50,282 and Rp43,416,
dan Rp43.416. respectively.
92
Page 521
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
23. IMBALAN KERJA (lanjutan) 23. EMPLOYEE BENEFITS (continued)
c. Program pensiun iuran pasti c. Defined contribution pension plan
Perusahaan, EPN, SCU dan PND menyediakan The Company, EPN, SCU and PND provide a
program pensiun iuran pasti untuk karyawan defined contribution pension plan for employees
tetap yang dipekerjakan sejak 1 Oktober 2002. hired with permanent status since October 1,
Iuran program tersebut dikelola oleh Dana 2002. The contribution to the plan is managed by
Pensiun Lembaga Keuangan (”DPLK”) PT Bank Dana Pensiun Lembaga Keuangan (“DPLK”)
Negara Indonesia (Persero) Tbk dan DPLK PT Bank Negara Indonesia (Persero) Tbk and
PT Bank Rakyat Indonesia (Persero) Tbk. DPLK PT Bank Rakyat Indonesia (Persero) Tbk.
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2023 and 2022,
31 Desember 2023 dan 2022, beban yang expenses recognized with respect to the plan
diakui terkait dengan program tersebut masing- amounted Rp4,077 and Rp2,140, respectively.
masing sebesar Rp4.077 dan Rp2.140.
d. Liabilitas imbalan kerja jangka pendek d. Short-term employee benefits liability
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Bagian jangka pendek dari Current portion of
liabilitas imbalan kerja 32.869 29.417 employee benefit liability
Liabilitas imbalan kerja Others short-term employee
jangka pendek lainnya 241.669 208.143 benefit liability
Total 274.538 237.560 Total
Liabilitas imbalan kerja jangka pendek lainnya This account represents short-term employee
terdiri dari akrual untuk gaji, iuran dana pensiun, benefits liability consisting of accounts for
jaminan sosial tenaga kerja dan imbalan kerja salaries, contributions for pension funds,
karyawan lainnya. employee social security and other employee
benefits.
24. EKUITAS YANG DAPAT DIATRIBUSIKAN 24. EQUITY ATTRIBUTABLE TO OWNERS OF THE
KEPADA PEMILIK ENTITAS INDUK PARENT ENTITY
a. Modal saham a. Share capital
Susunan pemegang saham Perusahaan adalah The composition of shareholders of the Company
sebagai berikut: is as follows:
31 Desember/December 31, 2023
Jumlah Persentase
saham/ kepemilikan/
Number of Percentage of
shares ownership Total
PT Pertamina Hulu Energi 3.729.781.000 51,10% 372.978 PT Pertamina Hulu Energi
Lain-lain (masing-masing
dengan kepemilikan Others (ownership
kurang dari 5%) 3.568.719.000 48,90% 356.872 below 5% each)
Total 7.298.500.000 100,00% 729.850 Total
93
Page 522
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
24. EKUITAS YANG DAPAT DIATRIBUSIKAN 24. EQUITY ATTRIBUTABLE TO OWNERS OF THE
KEPADA PEMILIK ENTITAS INDUK (lanjutan) PARENT ENTITY (continued)
a. Modal saham (lanjutan) a. Share capital (continued)
Susunan pemegang saham Perusahaan adalah The composition of shareholders of the Company
sebagai berikut: (lanjutan) is as follows: (continued)
31 Desember/December 31, 2022
Jumlah Persentase
saham/ kepemilikan/
Number of Percentage of
shares ownership Total
PT Pertamina Hulu Energi 3.729.781.000 51,10% 372.978 PT Pertamina Hulu Energi
Lain-lain (masing-masing
dengan kepemilikan Others (ownership
kurang dari 5%) 3.568.719.000 48,90% 356.872 below 5% each)
Total 7.298.500.000 100,00% 729.850 Total
Pada tanggal 1 September 2021, PT Pertamina On September 1, 2021, PT Pertamina Hulu Energi
Hulu Energi mengambil alih saham Perusahaan took over the Company's shares previously
yang sebelumnya dimiliki oleh PT Pertamina owned by PT Pertamina (Persero) amounting
(Persero) sebanyak 41,10%. 41.10%.
Pada tanggal 1 Desember 2021, PT Pertamina On December 1, 2021, PT Pertamina Hulu Energi
Hulu Energi mengambil alih seluruh saham took over all of the Company's shares owned by
Perusahaan yang dimiliki oleh Dana Pensiun Dana Pensiun Pertamina amounting 9.99%,
Pertamina sebanyak 9,99%, sehingga bringing the share ownership of PT Pertamina
kepemilikan saham Perusahaan oleh Hulu Energi to 51.10%.
PT Pertamina Hulu Energi menjadi sebanyak
51,10%.
Pada tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022, the entire
2022, seluruh saham Perusahaan telah dicatat shares of the Company are listed on the Indonesia
di Bursa Efek Indonesia. Stock Exchange.
b. Tambahan modal disetor b. Additional paid-in capital
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Agio saham 438.000 438.000 Share premium
Biaya emisi saham (18.042) (18.042) Shares issuance costs
Selisih nilai transaksi penjualan Difference in value from
saham treasuri 9.654 9.654 sale of treasury stock
Difference in value from
Selisih nilai transaksi restrukturisasi restructuring transaction of
entitas sepengendali 1.810 1.810 entities under common control
Selisih transaksi dengan Difference in transaction
pihak nonpengendali 4.269 4.269 with non-controlling interest
Total 435.691 435.691 Total
94
Page 523
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
24. EKUITAS YANG DAPAT DIATRIBUSIKAN 24. EQUITY ATTRIBUTABLE TO OWNERS OF THE
KEPADA PEMILIK ENTITAS INDUK (lanjutan) PARENT ENTITY (continued)
c. Dividen dan cadangan umum c. Dividend and general reserve
Dalam Rapat Umum Pemegang Saham In the Shareholders’ Annual General Meetings of
Tahunan Perusahaan yang berita acaranya the Company, the minutes of which was notarized
diaktakan dengan Akta Notaris No. 7 tanggal under Notarial Deed No. 7 dated June 6, 2023 of
6 Juni 2023 dari Aulia Taufani, S.H., para Aulia Taufani, S.H., the shareholders agreed to
pemegang saham menyetujui untuk distribute cash dividends from net income from
membagikan dividen kas dari laba neto tahun year 2022 amounting to Rp189,032.
buku 2022 sebesar Rp189.032.
Dalam Rapat Umum Pemegang Saham In the Shareholders’ Annual General Meetings of
Tahunan Perusahaan yang berita acaranya the Company, the minutes of which was notarized
diaktakan dengan Akta Notaris No. 9 tanggal under Notarial Deed No. 9 dated September 9,
9 September 2022 dari Aulia Taufani, S.H., para 2022 of Aulia Taufani, S.H., the shareholders
pemegang saham menyetujui untuk agreed to distribute cash dividends from net
membagikan dividen kas dari laba neto tahun income from year 2021 amounting to Rp54,374.
buku 2021 sebesar Rp54.374. Para pemegang The shareholders also agreed to allocate
saham juga menyetujui untuk membentuk appropriation for general reserve so that the
cadangan umum sehingga menjadi Rp158.109 balance becoming Rp158,109 as of
pada tanggal 31 Desember 2022. Cadangan December 31, 2022. Such general reserve is
umum tersebut ditetapkan untuk memenuhi appropriated to meet the requirement of the
ketentuan Undang-undang No. 40 Tahun 2007 Limited Liability Company Law No. 40 of 2007, the
tentang Perusahaan Terbatas yang use of which is in accordance with the Company’s
penggunaannya sesuai dengan Anggaran Articles of Association.
Dasar Perusahaan.
d. Penghasilan komprehensif lain d. Other comprehensive income
Mutasi penghasilan komprehensif lain (setelah The movements in other comprehensive income
pajak penghasilan) adalah sebagai berikut: (net of income tax) are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Saldo awal (32.844) (48.253) Beginning balance
Penghasilan komprehensif lain Other comprehensive income
tahun berjalan (15.242) 15.409 for the year
Saldo akhir (48.086) (32.844) Ending balance
25. KEPENTINGAN NONPENGENDALI 25. NON-CONTROLLING INTERESTS
Kepentingan nonpengendali merupakan bagian Non-controlling interests represent the non-controlling
pemegang saham nonpengendali atas ekuitas shareholders’ portion on equity of the following
entitas anak sebagai berikut: subsidiaries:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
PND 4.218 4.218 PND
EFK 1.050 1.048 EFK
SCU - - SCU
ETSA 1 1 ETSA
EPN (3.681) (3.681) EPN
Total 1.588 1.586 Total
95
Page 524
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
26. PENDAPATAN 26. REVENUES
Rincian pendapatan adalah sebagai berikut: The details of revenues are as follows:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Pihak ketiga: Third parties:
Jasa distribusi dan logistik energi 1.949.589 3.010.243 Energy distribution and logistics services
Jasa hulu migas terintegrasi 662.194 532.074 Integrated upstream oil and gas services
Jasa penunjang migas 281.453 117.029 Oil and gas support services
2.893.236 3.659.346
Pihak berelasi (Catatan 31i): Related parties (Note 31i):
Jasa distribusi dan logistik energi 4.744.475 4.212.338 Energy distribution and logistics services
Jasa hulu migas terintegrasi 3.563.614 3.454.415 Integrated upstream oil and gas services
Jasa penunjang migas 1.363.066 979.591 Oil and gas support services
9.671.155 8.646.344
Total 12.564.391 12.305.690 Total
Rincian penjualan kepada pelanggan dengan jumlah Details of sales to customers that make up more than
lebih besar dari 10% pendapatan adalah sebagai 10% of revenues are as follows:
berikut:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
Persentase dari total
pendapatan/Percentage
Pendapatan/Revenue of total revenue
2023 2022 2023 2022
PT Pertamina Patra Niaga 4.553.742 4.151.057 36,2% 33,7% PT Pertamina Patra Niaga
PT Pertamina Hulu Indonesia 1.592.969 1.343.466 12,7% 10,9% PT Pertamina Hulu Indonesia
PT Pertamina EP 1.359.492 1.543.046 10,8% 12,5% PT Pertamina EP
Total 7.506.203 7.037.569 59,7% 57,1% Total
27. BEBAN POKOK PENDAPATAN 27. COST OF REVENUES
Rincian beban pokok pendapatan adalah sebagai The details of cost of revenues are as follows:
berikut:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Jasa subkontrak 3.220.236 2.924.841 Sub-contract services
Gaji, upah dan kesejahteraan karyawan 1.803.640 1.425.436 Salaries, wages and employee benefits
Bahan bakar 913.925 602.084 Fuel
Sewa 741.699 776.137 Rent
Bahan pembantu yang digunakan 682.509 522.658 Additional materials used
Penyusutan dan amortisasi 609.012 645.948 Depreciation and amortization
Mobilisasi dan demobilisasi 163.913 134.992 Mobilization and demobilization
Utilitas 162.693 154.556 Utilities
Fasilitas kantor 161.564 168.825 Office facilities
96
Page 525
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
27. BEBAN POKOK PENDAPATAN (lanjutan) 27. COST OF REVENUES (continued)
Rincian beban pokok pendapatan adalah sebagai The details of cost of revenues are as follows:
berikut: (lanjutan) (continued)
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Transportasi dan perjalanan 111.850 109.987 Transportation and travelling
Perlengkapan workshop 74.504 66.545 Workshop supplies
Perizinan 65.230 49.526 Permit
Jasa profesional 55.121 36.323 Professional service
Representasi dan donasi 34.793 21.869 Representation and donation
Perbaikan dan pemeliharaan 33.297 38.853 Repairs and maintenance
Asuransi 29.955 43.632 Insurance
Pelatihan 13.593 9.140 Training
Penalti project 9.147 18.236 Penalty project
Perpajakan 5.501 6.873 Taxation
Lain-lain (masing-masing di bawah Rp5.000) 15.912 18.640 Others (each below Rp5,000)
Subtotal 8.908.094 7.775.101 Sub-total
Persediaan awal 254.166 201.972 Beginning inventories
Pembelian 2.537.831 3.670.450 Purchases
Persediaan akhir (305.402) (254.166) Ending inventories
Biaya persediaan 2.486.595 3.618.256 Inventory costs
Total 11.394.689 11.393.357 Total
Pembelian dari pemasok dengan jumlah lebih besar Purchases from vendor that make up more than 10%
dari 10% pendapatan adalah dari PT Pertamina of revenues are arising from PT Pertamina Patra
Patra Niaga sebesar Rp2.468.544 dan Rp3.819.899 Niaga amounting to Rp2,468,544 and Rp3,819,899 for
masing-masing untuk tahun yang berakhir pada the year ended December 31, 2023 and 2022,
tanggal 31 Desember 2023 dan 2022. respectively.
28. BEBAN UMUM DAN ADMINISTRASI 28. GENERAL AND ADMINISTRATIVE EXPENSES
Rincian beban umum dan administrasi adalah The details of general and administrative expenses are
sebagai berikut: as follows:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Gaji, upah dan kesejahteraan karyawan 380.399 292.504 Salaries, wages and employee benefits
Jasa teknik dan profesional 30.130 29.884 Technical and professional services
Transportasi dan perjalanan 19.006 16.333 Transportation and travelling
Fasilitas kantor 17.790 16.466 Office facilities
Sewa 9.626 7.627 Rent
Utilitas 9.210 8.159 Utilities
Office support 7.845 12.273 Office support
Penyisihan penurunan nilai Allowance for impairment
aset keuangan (Catatan 5 dan 6) 5.403 13.779 of financial assets (Note 5 and 6)
Penyusutan dan amortisasi 3.107 2.471 Depreciation and amortization
Representasi dan donasi 2.613 2.398 Representation and donation
Perizinan 2.455 3.038 Permit
Lain-lain (masing-masing di bawah Rp2.000) 4.904 4.228 Others (each below Rp2,000)
Total 492.488 409.160 Total
97
Page 526
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
29. BEBAN KEUANGAN 29. FINANCE EXPENSES
Rincian beban keuangan adalah sebagai berikut: The details of finance expenses are as follows:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Bunga sukuk 63.000 63.000 Interest on sukuk
Bunga liabilitas sewa (Catatan 15) 26.501 32.814 Interest lease liability (Note 15)
Biaya administrasi bank 14.122 8.624 Bank administration charges
Bunga pinjaman 11.145 6.500 Interest on loan
Amortisasi biaya pinjaman 741 1.456 Amortization of costs of loan
(Laba) rugi (Gain) loss on foreign currency
selisih kurs atas pinjaman (288) 30.926 exchange of loan
Total 115.221 143.320 Total
30. LAIN-LAIN - NETO 30. OTHERS - NET
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
(Rugi) laba selisih kurs (Loss) gain on foreign currency
mata uang asing – neto (8.460) 94.122 exchange - net
Bagian laba dari entitas asosiasi 7.596 12.576 Equity income from associates
Pemulihan cadangan Reversal of
piutang tahun berjalan (Catatan 5) 19.192 - trade receivables for the year (Note 5)
Lain-lain - neto (masing-masing
di bawah Rp10.000) (1.216) (4.110) Miscellaneous - net (each below Rp10,000)
Neto 17.112 102.588 Net
31. INFORMASI MENGENAI PIHAK-PIHAK 31. RELATED PARTIES INFORMATION
BERELASI
Dalam kegiatan usaha normal, Grup melakukan In the normal course of business, the Group enters into
transaksi dengan pihak-pihak berelasi. Entitas transactions with related parties. Entities are
dianggap berelasi jika entitas tersebut, baik secara considered to be related if the entity has the ability,
langsung maupun tidak langsung, dapat directly or indirectly, to control or jointly control or have
mengendalikan atau mengendalikan bersama, atau significant influence over the Group in making financial
memiliki pengaruh signifikan atas Grup dalam and operating decisions. Entities are also considered
pengambilan keputusan keuangan dan operasional. to be related if they are under common control with the
Entitas juga dianggap berelasi jika entitas tersebut Group. Since the Company’s ultimate parent is the
sepengendalian dengan Grup. Karena entitas induk Government of the Republic of Indonesia, the Group
terakhir Perusahaan adalah Pemerintah Republik recognized related party relationship with
Indonesia, Grup mengakui hubungan berelasi Government-related entities.
dengan entitas berelasi dengan Pemerintah.
98
Page 527
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
31. INFORMASI MENGENAI PIHAK-PIHAK 31. RELATED PARTIES INFORMATION (continued)
BERELASI (lanjutan)
Transaksi dan saldo dengan pihak-pihak berelasi Transactions and balances with related parties are as
adalah sebagai berikut: follows:
a) Kas dan setara kas (Catatan 4) a) Cash and cash equivalents (Note 4)
Persentase terhadap
total aset/ Percentage to
total assets
(%)
31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
December 31, December 31, December 31, December 31,
2023 2022 2023 2022
Bank Cash in banks
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 829.425 265.432 8,6 3,0 (Persero) Tbk
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 277.088 385.807 2,9 4,4 (Persero) Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 100.184 450.142 1,0 5,1 (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 92.055 209.592 0,9 2,4 (Persero) Tbk
PT Bank Syariah Indonesia PT Bank Syariah Indonesia
Tbk 7.093 4.798 0,1 0,0 Tbk
Subtotal 1.305.845 1.315.771 13,5 14,9 Sub-total
Call deposit dan deposito Call deposits and time
berjangka deposits
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 320.000 10.000 3,3 0,1 (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 140.000 130.000 1,5 1,5 (Persero) Tbk
PT Bank Syariah Indonesia Tbk 115.000 65.000 1,2 0,7 PT Bank Syariah Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 100.000 10.000 1,0 0,1 Jawa Barat dan Banten Tbk
Subtotal 675.000 215.000 7,0 2,4 Sub-total
Total 1.980.845 1.530.771 20,5 17,3 Total
b) Piutang usaha (Catatan 5) b) Trade receivables (Note 5)
Persentase terhadap
total aset/Percentage to
total assets
(%)
31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
December 31, December 31, December 31, December 31,
2023 2022 2023 2022
Difakturkan Billed
PT Pertamina EP 180.730 74.932 1,9 0,8 PT Pertamina EP
PT Pertamina Patra Niaga 164.584 327.171 1,7 3,7 PT Pertamina Patra Niaga
PT Pertamina Hulu Indonesia 112.005 138.923 1,2 1,6 PT Pertamina Hulu Indonesia
PT Pertamina Hulu Rokan 85.788 14.701 0,9 0,2 PT Pertamina Hulu Rokan
PT Pertamina (Persero) 34.942 13.495 0,4 0,2 PT Pertamina (Persero)
PT Pertamina Gas Negara Tbk 32.130 6.373 0,3 0,1 PT Pertamina Gas Negara Tbk
PT Pertamina Hulu Energi 27.399 54.531 0,3 0,6 PT Pertamina Hulu Energi
99
Page 528
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
31. INFORMASI MENGENAI PIHAK-PIHAK 31. RELATED PARTIES INFORMATION (continued)
BERELASI (lanjutan)
Transaksi dan saldo dengan pihak-pihak berelasi Transactions and balances with related parties are as
adalah sebagai berikut: (lanjutan) follows: (continued)
b) Piutang usaha (Catatan 5) (lanjutan) b) Trade receivables (Note 5) (continued)
Persentase terhadap
total aset/Percentage to
total assets
(%)
31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
December 31, December 31, December 31, December 31,
2023 2022 2023 2022
Difakturkan (lanjutan) Billed (continued)
PT Pertamina Lubricants 8.575 5.830 0,1 0,1 PT Pertamina Lubricants
PT Pertamina Petrochemical PT Pertamina Petrochemical
Trading 3.771 - 0,0 - Trading
Lain-lain (masing-masing
dibawah 0,5% dari Others (each below 0.5% of
modal disetor) 23.739 24.215 0,2 0,3 paid-in capital
Subtotal 673.663 660.171 7,0 7,6 Sub-total
Belum difakturkan Unbilled
PT Pertamina Patra Niaga 977.715 762.246 10,2 8,6 PT Pertamina Patra Niaga
PT Pertamina EP 446.160 591.905 4,6 6,7 PT Pertamina EP
PT Pertamina Hulu Indonesia 273.269 257.863 2,8 2,9 PT Pertamina Hulu Indonesia
PT Pertamina Hulu Rokan 185.824 149.770 1,9 1,7 PT Pertamina Hulu Rokan
PT Pertamina Hulu Energi 120.321 274.285 1,3 3,1 PT Pertamina Hulu Energi
PT Pertamina Lubricants 43.893 17.516 0,5 0,2 PT Pertamina Lubricants
PT Pertamina (Persero) 32.553 20.411 0,3 0,2 PT Pertamina (Persero)
PT Pertamina Gas Negara Tbk 16.609 22.633 0,2 0,3 PT Pertamina Gas Negara Tbk
PT Kilang Pertamina PT Kilang Pertamina
Internasional 14.540 - 0,2 - Internasional
PT Pertamina Petrochemical PT Pertamina Petrochemical
Trading 6.312 - 0,1 - Trading
PT Pertamina Geothermal PT Pertamina Geothermal
Energy Tbk 4.213 91 0,0 0,0 Energy Tbk
PT Pertamina Drilling PT Pertamina Drilling
Services Indonesia 3.568 6.202 0,0 0,1 Services Indonesia
Lain-lain (masing-masing
dibawah 0,5% dari Others (each below 0.5% of
modal disetor) 14.382 12.443 0,1 0,1 paid-in capital)
Subtotal 2.139.359 2.115.365 22,2 23,9 Sub-total
Total 2.813.022 2.775.536 29,2 31,5 Total
Penyisihan penurunan nilai (19.049) (19.063) (0,2) (0,2) Allowance for impairment
Neto 2.793.973 2.756.473 29,0 31,3 Net
100
Page 529
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
31. INFORMASI MENGENAI PIHAK-PIHAK 31. RELATED PARTIES INFORMATION (continued)
BERELASI (lanjutan)
Transaksi dan saldo dengan pihak-pihak berelasi Transactions and balances with related parties are as
adalah sebagai berikut: (lanjutan) follows: (continued)
c) Aset keuangan lancar lainnya (Catatan 6) c) Other current financial assets (Note 6)
Persentase terhadap
total aset/Percentage to
total assets
(%)
31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
December 31, December 31, December 31, December 31,
2023 2022 2023 2022
Piutang sewa pembiayaan Finance lease receivables -
- bagian lancar current portion
PT Pertamina Patra Niaga 27.496 34.846 0,3 0,4 PT Pertamina Patra Niaga
PT Pertamina Hulu Energi 8.111 5.227 0,1 0,1 PT Pertamina Hulu Energi
PT Pertamina (Persero) 840 543 0,0 0,0 PT Pertamina (Persero)
Piutang lain-lain Other receivables
PT Pertamina EP 7 - 0,0 - PT Pertamina EP
PT Pertamina Patra Niaga - 55.110 - 0,6 PT Pertamina Patra Niaga
Total 36.454 95.726 0,4 1,1 Total
d) Aset keuangan tidak lancar lainnya d) Other non-current financial assets (Note 10)
(Catatan 10)
Persentase terhadap
total aset/Percentage to
total assets
(%)
31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
December 31, December 31, December 31, December 31,
2023 2022 2023 2022
Piutang sewa pembiayaan Finance lease receivables -
- bagian tidak lancar non-current portion
PT Pertamina Patra Niaga 261.243 285.864 2,7 3,2 PT Pertamina Patra Niaga
PT Pertamina Hulu Energi 6.786 12.742 0,1 0,1 PT Pertamina Hulu Energi
PT Pertamina (Persero) 473 1.313 0,0 0,0 PT Pertamina (Persero)
Total 268.502 299.919 2,8 3,3 Total
e) Pinjaman bank jangka pendek (Catatan 16) e) Short-term bank loans (Note 16)
Persentase terhadap
total liabilitas/Percentage to
total liabilities
(%)
31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
December 31, December 31, December 31, December 31,
2023 2022 2023 2022
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 37.507 22.511 0,7 0,5 (Persero) Tbk
101
Page 530
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
31. INFORMASI MENGENAI PIHAK-PIHAK 31. RELATED PARTIES INFORMATION (continued)
BERELASI (lanjutan)
Transaksi dan saldo dengan pihak-pihak berelasi Transactions and balances with related parties are as
adalah sebagai berikut: (lanjutan) follows: (continued)
f) Utang usaha (Catatan 17) f) Trade payables (Note 17)
Persentase terhadap
total liabilitas/Percentage to
total liabilities
(%)
31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
December 31, December 31, December 31, December 31,
2023 2022 2023 2022
PT Pertamina Patra Niaga 160.719 178.694 3,1 3,8 PT Pertamina Patra Niaga
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 107.145 116.435 2,1 2,5 (Persero) Tbk
Pertamina International Pertamina International Marketing
Marketing & Distribution Pte. ltd. 71.636 - 1,4 - & Distribution Pte.Ltd
PT Bank Mandiri (Persero) Tbk 26.931 35.267 0,5 0,7 PT Bank Mandiri (Persero) Tbk
PT Dahana (Persero) 21.327 12.022 0,4 0,3 PT Dahana (Persero)
PT Pertamina Retail 12.118 3.671 0,2 0,1 PT Pertamina Retail
PT Asuransi Tugu Pratama PT Asuransi Tugu Pratama
Indonesia Tbk 7.454 4.039 0,1 0,1 Indonesia Tbk
PT Pertamina Lubricants 6.278 10.951 0,1 0,2 PT Pertamina Lubricants
PT Pertamina Training PT Pertamina Trainning
& Consulting 6.221 26 0,1 0,0 & Consulting
Lain-lain (masing-masing
di bawah 0,5% dari Others (each below 0.5% of
modal disetor) 14.357 8.902 0,3 0,2 paid-in capital)
Total 434.186 370.007 8,3 7,9 Total
g) Pendapatan ditangguhkan (Catatan 22) g) Deferred income (Note 22)
Persentase terhadap
total liabilitas/Percentage to
total liabilities
(%)
31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
December 31, December 31, December 31, December 31,
2023 2022 2023 2022
PT Pertamina (Persero) 58.850 69.550 1,1 1,5 PT Pertamina (Persero)
h) Kompensasi personil manajemen kunci h) Key management personnel compensation
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Imbalan kerja jangka pendek 64.426 42.296 Short-term employee benefits
Pesangon pemutusan kerja 1.846 - Termination benefits
Total 66.272 42.296 Total
102
Page 531
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
31. INFORMASI MENGENAI PIHAK-PIHAK 31. RELATED PARTIES INFORMATION (continued)
BERELASI (lanjutan)
Transaksi dan saldo dengan pihak-pihak berelasi Transactions and balances with related parties are as
adalah sebagai berikut: (lanjutan) follows: (continued)
i) Pendapatan (Catatan 26) i) Revenues (Note 26)
Persentase terhadap
total pendapatan/
Percentage to
total revenues
(%)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022 2023 2022
PT Pertamina Patra Niaga 4.553.742 4.151.057 36,2 33,7 PT Pertamina Patra Niaga
PT Pertamina Hulu Indonesia 1.592.969 1.343.466 12,7 10,9 PT Pertamina Hulu Indonesia
PT Pertamina EP 1.359.492 1.543.046 10,8 12,5 PT Pertamina EP
PT Pertamina Hulu Rokan 998.662 359.624 7,9 2,9 PT Pertamina Hulu Rokan
PT Pertamina Hulu Energi 542.415 771.358 4,3 6,3 PT Pertamina Hulu Energi
PT Pertamina Gas PT Pertamina Gas
Negara Tbk 216.717 186.135 1,7 1,5 Negara Tbk
PT Pertamina (Persero) 178.611 131.770 1,4 1,1 PT Pertamina (Persero)
PT Pertamina Lubricants 113.840 29.820 0,9 0,2 PT Pertamina Lubricants
PT Kilang Pertamina PT Kilang Pertamina
Internasional 29.848 33.653 0,2 0,3 Internasional
PT Pertamina Petrochemical PT Pertamina Petrochemical
Trading 23.578 - 0,2 - Trading
PT Pertamina Trans Kontinental 10.223 3.577 0,1 0,0 PT Pertamina Trans Kontinental
PT Pertamina Power PT Pertamina Power
Indonesia 8.653 8.185 0,1 0,1 Indonesia
SKK Migas 7.344 7.213 0,1 0,1 SKK Migas
PT Pertamina EP Cepu 6.764 2.715 0,1 0,0 PT Pertamina EP Cepu
PT Pertamina Drilling PT Pertamina Drilling
Services Indonesia 5.677 8.754 0,0 0,1 Services Indonesia
PT Pertamina Geothermal PT Pertamina Geothermal
Energy Tbk 5.110 1.088 0,0 0,0 Energy Tbk
PT Pertamina Internasional EP 4.127 3.099 0,0 0,0 PT Pertamina Internasional EP
Lain-lain (masing-masing
di bawah 0,5% dari Others (each below 0.5% of
modal disetor) 13.383 61.784 0,2 0,5 paid-in capital)
Total 9.671.155 8.646.344 76,9 70,2 Total
j) Pembelian (Catatan 27) j) Purchases (Note 27)
Persentase terhadap total
beban pokok pendapatan/
Percentage to
total cost of revenues
(%)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022 2023 2022
PT Pertamina Patra Niaga 2.468.544 3.819.899 21,7 33,5 PT Pertamina Patra Niaga
Koperasi Karyawan Elnusa 638.525 512.971 5,6 4,5 Koperasi Karyawan Elnusa
PT Kilang Pertamina PT Kilang Pertamina
Internasional 200.190 158 1,8 0,0 Internasional
Pertamina International Pertamina International
Marketing & Distribution Pte.Ltd 70.783 - 0,6 - Marketing & Distribution Pte.Ltd
PT Pertamina Lubricants 22.247 46.571 0,2 0,4 PT Pertamina Lubricants
PT Asuransi Tugu Pratama PT Asuransi Tugu Pratama
Indonesia Tbk 15.237 15.006 0,2 0,1 Indonesia Tbk
103
Page 532
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
31. INFORMASI MENGENAI PIHAK-PIHAK 31. RELATED PARTIES INFORMATION (continued)
BERELASI (lanjutan)
Transaksi dan saldo dengan pihak-pihak berelasi Transactions and balances with related parties are as
adalah sebagai berikut: (lanjutan) follows: (continued)
j) Pembelian (Catatan 27) (lanjutan) j) Purchases (Note 27) (continued)
Persentase terhadap total
beban pokok pendapatan/
Percentage to
total cost of revenues
(%)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022 2023 2022
PT Pertamina Retail 10.554 10.961 0,1 0,1 PT Pertamina Retail
PT Pertamina Bina Medika 8.127 9.194 0,1 0,1 PT Pertamina Bina Medika
PT Pertamina Training PT Pertamina Training
& Consulting 5.880 291 0,1 0,0 & Consulting
Lain-lain (masing-masing
di bawah 0,5% dari Others (each below 0.5% of
modal disetor) 4.823 7.070 0,0 0,1 paid-in capital)
Total 3.444.910 4.422.121 30,4 38,8 Total
Ringkasan sifat hubungan dan transaksi yang Summary of the nature of the relationship and
signifikan dengan pihak-pihak berelasi adalah significant transactions with related parties are as
sebagai berikut: follows:
Sifat hubungan/ Pihak-pihak berelasi/ Sifat transaksi/
Nature of relationship Related parties Nature of transaction
Entitas induk PT Pertamina Hulu Energi/ PT Pertamina (Persero) Penjualan barang dan jasa dan pembelian
Parent entity of PT Pertamina Hulu Energi barang dagangan/
Sales of goods and services and purchases
of merchandise inventories
Entitas induk/ PT Pertamina Hulu Energi Penjualan jasa/
Parent entity Sales of services
Entitas sepengendali/ PT Pertamina EP Penjualan jasa/
Entity under common control Sales of services
PT Pertamina Hulu Indonesia Penjualan jasa/
Sales of services
PT Pertamina Drilling Services Indonesia Penjualan jasa/
Sales of services
PT Pertamina EP Cepu Penjualan jasa/
Sales of services
PT Pertamina Hulu Rokan Penjualan jasa/
Sales of services
PT Pertamina Gas Penjualan barang dan jasa/
Sales of goods and services
PT Pertamina Geothermal Energy Tbk Penjualan jasa/
Sales of services
PT Pertamina Lubricants Penjualan barang dan jasa dan pembelian
barang dagangan/
Sales of goods and services and
purchases of merchandise
PT Nusantara Regas Penjualan jasa/
Sales of services
PT Pertamina Gas Negara Tbk Penjualan jasa/
Sales of services
104
Page 533
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
31. INFORMASI MENGENAI PIHAK-PIHAK 31. RELATED PARTIES INFORMATION (continued)
BERELASI (lanjutan)
Ringkasan sifat hubungan dan transaksi yang Summary of the nature of the relationship and
signifikan dengan pihak-pihak berelasi adalah significant transactions with related parties are as
sebagai berikut: (lanjutan) follows: (continued)
Sifat hubungan/ Pihak-pihak berelasi/ Sifat transaksi/
Nature of relationship Related parties Nature of transaction
Entitas sepengendali (lanjutan)/ PT Asuransi Tugu Pratama Indonesia Tbk Pembelian jasa asuransi/
Entity under common control (continued) Purchases of insurance
services
PT Pertamina Retail Pembelian barang dagangan/
Purchases of merchandise
inventories
PT Pertamina Patra Niaga Pembelian barang dagangan/
Purchases of merchandise
inventories
PT Pertamina Trans Kontinental Pembelian jasa sewa/
Purchases of rental services
PT Patra Jasa Penjualan jasa/
Sales of services
PT Kilang Pertamina Internasional Penjualan barang dan pembelian barang
dagangan/
Sales of goods and
purchases of merchandise
PT Pertamina Power Indonesia Penjualan jasa/
Sales of services
PT Pertamina Petrochemical Trading Penjualan jasa/
Sales of services
Pertamina International Marketing & Pembelian barang dagangan/
Distribution Pte. Ltd. Purchases of merchandise
inventories
PT Pertamina Training & Consulting Penjualan jasa/
Sales of services
PT Pertamina Bina Medika Pembelian jasa pelayanan Kesehatan/
Purchases of health services
PT Pertamina Shipping Penjualan jasa/
Sales of services
PT Patra Trading Pembelian barang dagangan/
Purchases of merchandise
Inventories
PT Pertamina Internasional EP Penjualan jasa/
Sales of services
Entitas berelasi dengan pemerintah/ PT Bank Negara Indonesia (Persero) Tbk Jasa perbankan/
Government-related entity Banking services
PT Bank Rakyat Indonesia Jasa perbankan/
(Persero) Tbk Banking services
PT Bank Tabungan Negara Jasa perbankan/
(Persero) Tbk Banking services
PT Bank Syariah Indonesia Tbk Jasa perbankan/
Banking services
PT Bank Mandiri (Persero) Tbk Jasa perbankan/
Banking services
PT Bank Pembangunan Daerah Jawa Barat Jasa perbankan/
dan Banten Tbk Banking services
PT Dahana (Persero) Pembelian barang proyek/
Purchases of inventories
for projects
Satuan Kerja Khusus Pelaksana Kegiatan Penjualan jasa/
Usaha Hulu Minyak dan Gas Bumi (SKK Sales of services
Migas)
105
Page 534
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
31. INFORMASI MENGENAI PIHAK-PIHAK 31. RELATED PARTIES INFORMATION (continued)
BERELASI (lanjutan)
Ringkasan sifat hubungan dan transaksi yang Summary of the nature of the relationship and
signifikan dengan pihak-pihak berelasi adalah significant transactions with related parties are as
sebagai berikut: (lanjutan) follows: (continued)
Sifat hubungan/ Pihak-pihak berelasi/ Sifat transaksi/
Nature of relationship Related parties Nature of transaction
Manajemen kunci yang sama/ Koperasi Karyawan Elnusa Pembelian jasa sewa
Common key management dan alih daya/
Purchase of rental and outsourcing services
32. PERJANJIAN PENTING, KOMITMEN DAN 32. SIGNIFICANT AGREEMENTS, COMMITMENTS
KONTINJENSI AND CONTINGENCIES
a. Perkara hukum a. Legal case
PT Bank Mega Tbk (Catatan 10) PT Bank Mega Tbk (Note 10)
Pada tanggal 18 Mei 2011, Perusahaan On May 18, 2011, the Company filed a civil lawsuit
mengajukan gugatan perdata melalui with the South Jakarta District Court against
Pengadilan Negeri Jakarta Selatan kepada PT Bank Mega Tbk (“Bank Mega”) on liquidation
PT Bank Mega Tbk (“Bank Mega”) atas of deposits worth Rp111,000
pencairan deposito senilai Rp111.000 yang without the consent of the Company.
dilakukan tanpa persetujuan Perusahaan. The lawsuit was registered in Case
Gugatan ini terdaftar dalam Perkara No. 284/Pdt.G/2011/PN.Jkt.Sel. On
No. 284/Pdt.G/2011/PN.Jkt.Sel. Pada tanggal July 21, 2011, the Panel of Judges of the South
21 Juli 2011, Majelis Hakim Pengadilan Negeri Jakarta District Court issued an order of collateral
Jakarta Selatan mengeluarkan penetapan sita foreclosure on 2 (two) plots of land owned by
jaminan atas 2 (dua) bidang tanah milik Bank Bank Mega based on the following certificates:
Mega berdasarkan sertifikat sebagai berikut:
i. Sertifikat Hak Guna Bangunan (“HGB”) No. i. Building Rights Title (“HGB”) Certificate
95/Mampang Prapatan, Jakarta Selatan, No. 95/Mampang Prapatan, South Jakarta,
tercatat atas nama PT Bank Mega Tbk; registered under the name of PT Bank Mega
Tbk;
ii. Sertifikat HGB No. 97/Mampang Prapatan, ii. HGB Certificate No. 97/Mampang Prapatan,
Jakarta Selatan, tercatat atas nama South Jakarta, registered under the name of
PT Bank Mega Tbk. PT Bank Mega Tbk.
Pada tanggal 22 Maret 2012, Pengadilan On March 22, 2012, the South Jakarta
Negeri Jakarta Selatan mengeluarkan Putusan District Court issued Verdict
No. 284/Pdt.G/2011/PN.Jkt.Sel yang isinya, No. 284/Pdt.G/2011/PN.Jkt.Sel, the decision of
antara lain, mengabulkan gugatan Perusahaan which, among others, partially accepted the
untuk sebagian dan memerintahkan Bank Mega lawsuit filed by the Company and ordered Bank
untuk membayar dana deposito senilai Mega to pay the deposits fund amounting to
Rp111.000 dan bunga 6% per tahun kepada Rp111,000 and interest of 6% per annum to the
Perusahaan. Company.
Atas putusan tersebut, pada tanggal Responding to the verdict, on April 16, 2012, Bank
16 April 2012, Bank Mega mengajukan Memori Mega filed a Memorandum of Appeal to the
Banding kepada Pengadilan Tinggi DKI Jakarta. Jakarta High Court. On May 11, 2012, the
Pada tanggal 11 Mei 2012, Perusahaan Company submitted its Counter-Memorandum of
menyampaikan Kontra Memori Banding kepada Appeal to the Jakarta High Court.
Pengadilan Tinggi DKI Jakarta.
106
Page 535
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
32. PERJANJIAN PENTING, KOMITMEN DAN 32. SIGNIFICANT AGREEMENTS, COMMITMENTS
KONTINJENSI (lanjutan) AND CONTINGENCIES (continued)
a. Perkara hukum (lanjutan) a. Legal case (continued)
PT Bank Mega Tbk (Catatan 10) (lanjutan) PT Bank Mega Tbk (Note 10) (continued)
Pada tanggal 5 Februari 2013, Pengadilan On February 5, 2013, the Jakarta High Court
Tinggi DKI Jakarta mengeluarkan Putusan issued Verdict No. 237/Pdt/2012/PT.DKI dated
No. 237/Pdt/2012/PT.DKI tertanggal January 10, 2013, which reaffirmed the verdict
10 Januari 2013 yang isinya menguatkan issued by the South Jakarta District Court which
putusan Pengadilan Negeri Jakarta Selatan ordered Bank Mega to pay the deposits fund
yang memerintahkan Bank Mega untuk amounting to Rp111,000 and interest of 6% per
membayar dana deposito senilai Rp111.000 annum to the Company.
dan bunga 6% per tahun kepada Perusahaan.
Atas putusan banding tersebut, pada tanggal Responding to the appeal verdict, on
26 Februari 2013, Bank Mega mengajukan February 26, 2013, Bank Mega filed a
Memori Kasasi kepada Mahkamah Agung Memorandum of Cassation to the Supreme Court
Republik Indonesia (“MA”) yang of the Republic of Indonesia (the “Supreme
pemberitahuannya diterima oleh Perusahaan Court”) of which the notice was received by the
pada tanggal 13 Maret 2013. Pada tanggal Company on March 13, 2013. On March 26, 2013,
26 Maret 2013, Perusahaan menyampaikan the Company submitted its Counter-
Kontra Memori Kasasi kepada MA. Memorandum of Cassation to the Supreme Court.
Pada tanggal 8 Januari 2015, Perusahaan On January 8, 2015, the Company received the
menerima Surat Pemberitahuan Isi Putusan Verdict Notification Letter from the Supreme Court
Kasasi MA No. 1111 K/Pdt/2013 tertanggal No. 1111 K/Pdt/2013 dated February 12, 2014,
12 Februari 2014 yang isinya menolak which rejected the cassation filed by Bank Mega.
permohonan kasasi Bank Mega. Dengan As such, the Supreme Court has reaffirmed the
demikian, MA telah menguatkan putusan verdicts issued by the Jakarta High Court and the
Pengadilan Tinggi DKI Jakarta dan Pengadilan South Jakarta District Court which ordered Bank
Negeri Jakarta Selatan yang memerintahkan Mega to pay the deposits fund amounting to
Bank Mega untuk membayar dana deposito Rp111,000 and interest of 6% per annum to the
senilai Rp111.000 dan bunga 6% per tahun Company.
kepada Perusahaan.
Atas putusan kasasi tersebut, pada tanggal Responding to the cassation verdict, on
25 Maret 2015, Bank Mega mengajukan March 25th, 2015, Bank Mega filed a
Memori Peninjauan Kembali (“PK”) kepada MA. Memorandum of Judicial Review to the Supreme
Pada tanggal 25 Mei 2015, Perusahaan Court. On May 25, 2015, the Company submitted
menyampaikan Kontra Memori PK kepada MA. its Counter-Memorandum of Judicial Review to
Mahkamah Agung Republik Indonesia telah the Supreme Court. Supreme Court of Indonesia
Menolak permohonan Peninjauan Kembali dari had reject the aplication o fJudicial Review of
Bank Mega berdasarkan Putusan Mahkamah Bank Mega based on Supreme Court verdict No.
Agung Republik Indonesia No. 472 472/PK/PDT/2015 dated on December 30, 2015.
PK/PDT/2015 tanggal 30 Desember 2015.
107
Page 536
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
32. PERJANJIAN PENTING, KOMITMEN DAN 32. SIGNIFICANT AGREEMENTS, COMMITMENTS
KONTINJENSI (lanjutan) AND CONTINGENCIES (continued)
a. Perkara hukum (lanjutan) a. Legal case (continued)
PT Bank Mega Tbk (Catatan 10) (lanjutan) PT Bank Mega Tbk (Note 10) (continued)
Sehubungan dengan adanya putusan tersebut, In relation to the verdict, the Company filed a
Perusahaan mengajukan permohonan eksekusi request for execution to the South Jakarta District
kepada Pengadilan Negeri Jakarta Selatan Court through a letter dated April 13, 2015. The
melalui surat tertanggal 13 April 2015. Ketua Head of the South Jakarta District Court then
Pengadilan Negeri Jakarta Selatan kemudian issued Order No. 10/Eks.Pdt/2016 jo. No.
menerbitkan Penetapan No. 10/Eks.Pdt/2016 284/Pdt.G/2011/PN.Jkt.Sel dated February 23,
jo. No. 284/Pdt.G/2011/PN.Jkt.Sel tertanggal 2016 which ordered the issuance of a warning
23 Februari 2016 yang memerintahkan (Aanmaning) to Bank Mega to implement the
pemberian teguran (Aanmaning) kepada Bank courts verdicts. On March 23, 2016, the Head of
Mega agar melaksanakan putusan pengadilan the South Jakarta District Court issued the
tersebut. Pada tanggal 23 Maret 2016, Ketua warning (Aanmaning) to Bank Mega in which
Pengadilan Negeri Jakarta Selatan memberikan Bank Mega refused to pay on the reason that it
teguran (Aanmaning) kepada Bank Mega has filed a tierce opposition which was registered
dimana Bank Mega menolak melakukan in Case No. 162/Pdt.G/2016/PN.Jkt.Sel.
pembayaran dengan alasan telah mengajukan
gugatan perlawanan dalam Perkara
No. 162/Pdt.G/2016/PN.Jkt.Sel.
Pada tanggal 31 Maret 2016, Perusahaan On March 31, 2016, the Company filed a request
mengajukan permohonan lelang eksekusi atas for executionary auction on 2 (two) plots of land
2 (dua) bidang tanah milik Bank Mega yang owned by Bank Mega which have been
telah ditetapkan sebagai sita jaminan dalam determined as collateral foreclosure in this case to
perkara ini kepada Pengadilan Negeri Jakarta the South Jakarta District Court. The Head of
Selatan. Ketua Pengadilan Negeri South Jakarta District Court then issued
Jakarta Selatan kemudian menerbitkan Order No. 10/Eks.Pdt/2016 jo.
Penetapan No. 10/Eks.Pdt/2016 jo. No. 284/Pdt.G/2011/PN.Jkt.Sel dated
No. 284/Pdt.G/2011/PN.Jkt.Sel tertanggal April 12, 2016 which ordered the implementation
12 April 2016 yang memerintahkan of public executionary auction/sale on such
pelaksanaan eksekusi pelelangan/penjualan di collateral foreclosure assets.
muka umum atas aset-aset sita jaminan
tersebut.
Pada tanggal 6 Desember 2017, Perusahaan On December 6, 2017, the Company received the
menerima dari kuasa hukum Perusahaan Verdict Letter from South Jakarta District Court, in
Salinan Putusan Pengadilan Negeri Jakarta relation to the Bank Mega’s case
Selatan terkait gugatan Perlawanan Bank Mega No. 162/Pdt.G/2016/PN.Jkt.Sel dated
No. 162/Pdt.G/2016/PN.Jkt.Sel tertanggal October 25, 2017 from the Company legal
25 Oktober 2017, yang isinya antara lain counsels, whose contents include rejecting the
menolak gugatan perlawanan Bank Mega untuk Bank Mega resistance lawsuit to the entirely.
seluruhnya. Selanjutnya pada tanggal Subsequently, on January 10, 2018, the Company
10 Januari 2018, Perusahaan telah menerima has received the letter of notification from South
relaas (surat) pemberitahuan dari Pengadilan Jakarta District Court on submission letter of Bank
Negeri Jakarta Selatan tentang penyerahan Mega memorandum appeal to the resolution’s
memori banding Bank Mega terhadap putusan decision.
perlawanan tersebut.
108
Page 537
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
32. PERJANJIAN PENTING, KOMITMEN DAN 32. SIGNIFICANT AGREEMENTS, COMMITMENTS
KONTINJENSI (lanjutan) AND CONTINGENCIES (continued)
a. Perkara hukum (lanjutan) a. Legal case (continued)
PT Bank Mega Tbk (Catatan 10) (lanjutan) PT Bank Mega Tbk (Note 10) (continued)
Terhadap Memori Banding Bank Mega, pada Responding to Bank Mega Memorandum Appeal,
tanggal 26 Maret 2018, kuasa hukum on March 26, 2018, the Company filed Counter -
Perusahaan mengajukan Kontra Memori Memorandum Appeal to Jakarta High Court,
Banding kepada Pengadilan Tinggi DKI Jakarta through South Jakarta District Court.
melalui Pengadilan Negeri Jakarta Selatan.
Pada tanggal 20 Maret 2023 Pengadilan Tinggi On March 20, 2023, the DKI Jakarta High Court
DKI Jakarta menerbitkan putusan Pengadilan issued a decision of the DKI Jakarta High Court
Tinggi DKI Jakarta No.127/PDT/2023/PT DKI No. 127/PDT/2023/PT DKI, one of whose rulings
yang salah satu amar putusannya menguatkan upheld the decision of the South Jakarta District
putusan pengadilan negeri Jakarta Selatan No. Court No. 162/PDT/PLW/2016/PN. JKT.SEL.
162/PDT/PLW/2016/PN.JKT.SEL.
Pada tanggal 27 Juni 2023 Bank Mega On June 27, 2023, Bank Mega filed a Memory of
mengajukan Memori Kasasi kepada Mahkamah Cassation with the Supreme Court through the
Agung melalui Pengadilan Negeri Jakarta South Jakarta District Court.
Selatan.
Terhadap Memori Kasasi yang diajukan Bank Against the Memory Cassation filed by Bank
Mega, Pada tanggal 25 Juli 2023, Perusahaan Mega, on July 25, 2023, the Company filed a
mengajukan Kontra Memori Kasasi kepada Counter Memory Cassation with the Supreme
Mahkamah Agung melalui Pengadilan Negeri Court through the South Jakarta District Court.
Jakarta Selatan.
Sampai dengan tanggal penyelesaian laporan Until the completion date of the consolidated
keuangan konsolidasian, perkara perlawanan financial statements the case resistance of verdict
atas eksekusi putusan masih dalam proses execution is still in in cassation proceedings at the
kasasi di Mahkamah Agung. Supreme Court.
Manajemen tetap mengupayakan penyelesaian Management is still striving for solution of the
perkara tersebut dan yakin bahwa perkara lawsuit and believes they will not have a material
hukum di atas tidak akan berdampak material adverse effect to current year’s financial position.
terhadap posisi keuangan periode kini.
Gugatan PKPU kepada PT Alpha Dwi Marine PKPU Lawsuit to PT Alpha Dwi Marine Indonesia
Indonesia
Pada tanggal 4 Oktober 2021, Perusahaan dan On October 4, 2021, the Company and PT Alpha
PT Alpha Dwi Marine Indonesia (“ADMI”) Dwi Marine Indonesia (“ADMI”) entered into a
menandatangani Perjanjian Subkontrak Segmental Partial Replacement Agreement for
Penyisipan (Segmental Partial Replacement) the Main Oil Line to MGS Balongan (“Agreement
Main Oil Line ke MGS Balongan (“Perjanjian with ADMI”), whereby ADMI was appointed as a
dengan ADMI”), dimana ADMI ditunjuk sebagai subcontractor on the Company's project with PT
subkontraktor pada proyek Perusahaan dengan Pertamina EP in Balongan. The agreement with
PT Pertamina EP di Balongan. Perjanjian ADMI has been amended through Amendment I
dengan ADMI telah dirubah melalui dated January 6, 2022 and Amendment II dated
Amandemen I tanggal 6 Januari 2022 dan January 11, 2022 which added provisions
Amandemen II tanggal 11 Januari 2022 yang regarding the takeover of part or all of ADMI's
menambahkan ketentuan mengenai work by the Company and additional costs billed
pengambilalihan sebagian atau keseluruhan by the Company to ADMI due to ADMI's inability
pekerjaan ADMI oleh Perusahaan serta to complete the work.
tambahan biaya yang ditagihkan Perusahaan
kepada ADMI akibat adanya ketidaksanggupan
ADMI untuk menyelesaikan pekerjaan.
109
Page 538
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
32. PERJANJIAN PENTING, KOMITMEN DAN 32. SIGNIFICANT AGREEMENTS, COMMITMENTS
KONTINJENSI (lanjutan) AND CONTINGENCIES (continued)
a. Perkara hukum (lanjutan) a. Legal case (continued)
Gugatan PKPU kepada PT Alpha Dwi Marine PKPU Lawsuit to PT Alpha Dwi Marine Indonesia
Indonesia (lanjutan) (continued)
Selanjutnya, atas tidak dipenuhinya kewajiban Furthermore, for the non-fulfillment of ADMI's
ADMI terhadap perjanjian, pada tanggal 29 April obligations under the agreement, on April 29,
2022 Perusahaan telah mengirimkan Surat 2022 the Company has sent a Notification Letter
Pemberitahuan Pengakhiran Kontrak kepada of Contract Termination to ADMI.
ADMI.
Pada tanggal 12 Mei 2022, Perusahaan dan On May 12, 2022, the Company and ADMI held a
ADMI telah mengadakan pertemuan untuk meeting to discuss the continuation of ADMI's
membahas kelanjutan pekerjaan dan kewajiban work and obligations to the Company, but ADMI
ADMI kepada Perusahaan, namun ADMI belum has not been able to fulfill its obligations according
bisa memenuhi kewajiban sesuai perjanjian dan to the agreement and amendments.
amandemen.
Pada tanggal 23 September 2022, Perusahaan On September 23, 2022, the Company has sent
telah mengirimkan somasi kepada ADMI untuk subpoena to ADMI to pay the fees according to
membayar biaya-biaya sesuai ketentuan Amendment II of the Agreement with ADMI.
Amandemen II atas Perjanjian dengan ADMI.
Selanjutnya pada tanggal 4 Oktober 2022, Furthermore, on October 4, 2022, the Company
Perusahaan bersama dengan kreditur lain along with other creditors filed Suspension of
mengajukan permohonan Penundaan Debt Repayment Obligation (“PKPU”) to ADMI
Kewajiban Pembayaran Utang (“PKPU”) through Commercial Court in Central Jakarta
terhadap ADMI melalui Pengadilan Niaga pada Distric Court. This lawsuit is registered as Case
Pengadilan Negeri Jakarta Pusat. Gugatan ini No. 263/Pdt.Sus-PKPU/2022/PN Niaga Jkt.Pst.
terdaftar sebagai Perkara No. 263/Pdt.Sus- on October 4, 2022 and has been accepted as a
PKPU/2022/PN Niaga Jkt.Pst. pada tanggal 4 case registration at the Central Jakarta District
Oktober 2022 dan sudah diterima sebagai Court Civil Junior Register.
registrasi perkara dalam Panitera Muda Perdata
Pengadilan Negeri Jakarta Pusat.
Pada tanggal 28 Desember 2022, On 28 December 2022 the trial
telah dilaksanakan sidang perkara was held with case number
No. 264/Pdt.Sus-PKPU/2022/PN.Niaga.Jkt.Pst. No. 264/Pdt.Sus-PKPU/2022/PN.Niaga.Jkt.Pst.
dengan pembacaan kesimpulan oleh Majelis with the conclusion by the Panel of Judges that
Hakim bahwa Permohonan PKPU Perusahaan the Company's PKPU application against ADMI
terhadap ADMI telah diterima dan dikabulkan has been accepted and granted by the Panel of
oleh Majelis Hakim. Judges.
Pada tanggal 20 Maret 2023 ADMI mengajukan On March 20, 2023, ADMI submitted a settlement
proposal perdamaian kepada para kreditur yang proposal to creditors which was then approved on
kemudian disetujui pada tanggal 6 April 2023 di April 6, 2023 in the Commercial Court of the
Pengadilan Niaga pada Pengadilan Negeri Central Jakarta District Court.
Jakarta Pusat.
110
Page 539
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
32. PERJANJIAN PENTING, KOMITMEN DAN 32. SIGNIFICANT AGREEMENTS, COMMITMENTS
KONTINJENSI (lanjutan) AND CONTINGENCIES (continued)
a. Perkara hukum (lanjutan) a. Legal case (continued)
Gugatan PKPU kepada PT Alpha Dwi Marine PKPU Lawsuit to PT Alpha Dwi Marine Indonesia
Indonesia (lanjutan) (continued)
Pada tanggal 7 Juni 2023, telah dilaksanakan On June 7, 2023, Sidang Permusyawaratan
Sidang Permusyawaratan Majelis Hakim (RPM) Majelis Hakim (Deliberative Hearing) has been
dengan putusan berikut: updeld with verdicts below :
- Menyatakan sah dan mengikat secara - Declare the validity and legal binding of the
hukum perjanjian perdamaian tanggal 6 settlement agreement dated April 6, 2023
April 2023
- Menetapkan ADMI dan seluruh kreditornya - Assign ADMI and all its creditors to abide by
untuk tunduk dan mematuhi serta and implement the peace agreement dated
melaksanakan isi perjanjian perdamaian April 6, 2023
tanggal 6 April 2023
Manajemen tetap mengupayakan penyelesaian Management continues to seek resolution of the
perkara tersebut dan yakin bahwa perkara case and believes that the above legal case will
hukum di atas tidak akan berdampak material not have a material impact on the current financial
terhadap posisi keuangan periode kini. position.
b. Perjanjian kerja sama b. Cooperation agreement
Pusat Data dan Informasi Energi dan Sumber Pusat Data dan Informasi Energi dan Sumber
Daya Mineral (“PUSDATIN”) Daya Mineral (“PUSDATIN”)
Pada bulan Maret 1998, PND menandatangani In March 1998, PND entered into a Cooperation
Perjanjian Kerjasama dengan Direktur Jenderal Agreement with the Director General of Oil and
Minyak dan Gas (“Dirjen Migas”) No. Gas (“Dirjen Migas”) No. 242A/32/DJM/1998:
242A/32/DJM/1998: 012/PND/KTR/X100/98 012/PND/KTR/X100/98 to manage and socialise
untuk pengelolaan dan pemasyarakatan data the oil and gas data. This agreement
minyak dan gas bumi. Perjanjian ini was based on the Decision Letter
didasari atas Surat Keputusan No. 176.K/702/D.DJM/1997 dated
No. 176.K/702/D.DJM/1997 tanggal November 24, 1997, regarding the appointment
24 November 1997, tentang penunjukan PND of PND as the executor of oil and gas exploration
sebagai pelaksana pengelolaan dan and exploitation data management and
pemasyarakatan data eksplorasi dan socialization.
eksploitasi minyak dan gas bumi.
Selanjutnya pada tanggal 4 Januari 2007, PND Furthermore, on January 4, 2007, PND together
bersama dengan Dirjen Migas dan PUSDATIN with the Dirjen Migas and the PUSDATIN signed
menandatangani Amandemen Perjanjian the Amendment on the Cooperation Agreement.
Kerjasama. Dalam amandemen perjanjian The amended agreement stated that the Dirjen
tersebut disebutkan bahwa Dirjen Migas Migas transferred all of its rights and obligations
mengalihkan seluruh hak dan kewajibannya to PUSDATIN. PUSDATIN will receive a 5% to
kepada PUSDATIN. PUSDATIN akan 15% share from the proceeds of data
memperoleh 5% hingga 15% dari penghasilan management and socialization obtained by PND
PND yang diperoleh dari pengelolaan dan which shall be paid to the State Treasury as Non-
pemasyarakatan data dan disetorkan ke Kas tax State Revenues (“PNBP”). The amended
Negara dalam bentuk Penerimaan Negara Cooperation Agreement will be valid until
Bukan Pajak (“PNBP”). Amandemen Perjanjian March 10, 2018.
Kerja Sama ini akan berlaku sampai dengan
tanggal 10 Maret 2018.
111
Page 540
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
32. PERJANJIAN PENTING, KOMITMEN DAN 32. SIGNIFICANT AGREEMENTS, COMMITMENTS
KONTINJENSI (lanjutan) AND CONTINGENCIES (continued)
b. Perjanjian kerja sama (lanjutan) b. Cooperation agreement (continued)
Pusat Data dan Informasi Energi dan Sumber Pusat Data dan Informasi Energi dan Sumber
Daya Mineral (“PUSDATIN”) (lanjutan) Daya Mineral (“PUSDATIN”) (continued)
Sejak tanggal 11 Maret 2018, PT Pertamina Since March 11, 2018, PT Pertamina (Persero)
(Persero) ditunjuk sebagai pelaksana has the right as the executor of oil and gas
pengelolaan dan permasyarakatan data exploration dan exploitation data management
eksplorasi dan eksploitasi minyak dan gas and socialization. PND received direct
bumi. PT Pertamina (Persero) menunjuk appointment from PT Pertamina (Persero) for
langsung PND untuk pengelolaan dan those data management and socialization valid
permasyarakatan data tersebut sampai dengan until January 29, 2021.
29 Januari 2021.
Sejak bulan Februari 2021, pengelolaan dan Since February 2021, those data management
permasyarakatan data tersebut akan dikelola and socialization managed by SCU. On April,
oleh SCU. Pada bulan April 2021, SCU dan 2021, SCU and PT Pertamina Hulu Energi (PHE)
PT Pertamina Hulu Energi (PHE) signed novation agreement, in which all rights and
menandatangani kontrak novasi atas perjanjian obligation of PT Pertamina (Persero) in the
tersebut, dimana seluruh hak dan kewajiban PT agreement was transferred to PT Pertamina Hulu
Pertamina (Persero) dalam perjanjian dialihkan Energi (PHE). SCU and PHE signed novation
ke PT Pertamina Hulu Energi (PHE). SCU dan agreement No. 4710007434 dated July 23, 2023
PHE menandatangani kontrak novasi for those upstreams’ data management and
No. 4710007434 tanggal 23 Juli 2023 untuk utilization. The Agreement will be end in July 20,
jasa pengelolaan dan pemanfaatan data hulu 2028.
migas. Kontrak tersebut berakhir sampai
dengan 20 Juli 2028.
Grup Pertamina Pertamina Group
Perjanjian jasa hulu migas Upstream oil and gas services
Perusahaan menandatangani berbagai The Company signed several seismic data,
perjanjian pekerjaan jasa data seismic, drilling drilling and oilfield maintenance services
dan oilfield maintenance dengan Grup agreements with Pertamina Group. The
Pertamina. Perjanjian-perjanjian ini akan agreements will be ended in various dates, with
berakhir pada berbagai tanggal sampai dengan the latest is on various dates in October 2025.
Oktober 2025.
Perjanjian pengelolaan truk tangki dan jasa Agreement regarding management of fuel tanker
sewa pakai truk tangki and rental for fuel tanker
EPN menandatangani beberapa perjanjian EPN signed several agreements with
dengan PT Pertamina (Persero) mengenai PT Pertamina (Persero) on the management of
pengelolaan truk tangki dan jasa sewa pakai fuel transportation vehicles and also rental of
truk tangki di beberapa wilayah. Perjanjian- transportation vehicles services covering several
perjanjian ini akan berakhir pada berbagai areas. The agreements will be ended in various
tanggal, terakhir pada berbagai tanggal di bulan dates, with the latest is on various dates in
Februari 2026. February 2026.
112
Page 541
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
32. PERJANJIAN PENTING, KOMITMEN DAN 32. SIGNIFICANT AGREEMENTS, COMMITMENTS
KONTINJENSI (lanjutan) AND CONTINGENCIES (continued)
b. Perjanjian kerja sama (lanjutan) b. Cooperation agreement (continued)
Grup Pertamina (lanjutan) Pertamina Group (continued)
Perjanjian pengelolaan truk tangki dan jasa Agreement regarding management of fuel tanker
sewa pakai truk tangki (lanjutan) and rental for fuel tanker (continued)
Pada berbagai tanggal di tahun 2021, EPN dan On various date in 2021, EPN and PT Pertamina
PT Pertamina (Persero) menandatangani (Persero) signed novation agreement for all
novasi atas perjanjian-perjanjian tersebut, mentioned agreements, in which all rights and
dimana seluruh hak dan kewajiban obligations of PT Pertamina (Persero) in the
PT Pertamina (Persero) dalam perjanjian agreement was transferred to PT Pertamina Patra
dialihkan ke PT Pertamina Patra Niaga. Novasi Niaga. The novation was effective starting
tersebut berlaku efektif sejak tanggal September 1, 2021.
1 September 2021.
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2023 and 2022,
31 Desember 2023 dan 2022, total penghasilan total service and rental income from these
jasa dan sewa dari perjanjian-perjanjian agreements amounted to Rp3,726,586 and
tersebut masing-masing sebesar Rp3.726.586 Rp3,040,501, respectively.
dan Rp3.040.501.
Perjanjian penyediaan jasa depot LPG di Agreement for LPG depot services in Amurang
Amurang
EPN dan PT Pertamina (Persero) EPN and PT Pertamina (Persero) signed
menandatangani perjanjian penyediaan Jasa agreement to provide Depot Mini LPG
Depot Mini LPG Pressurized di Amurang, Pressurized Services in Amurang, North Sulawesi
Sulawesi Utara (“Depot Mini LPG”). Jangka (“Depot Mini LPG”). The duration of the
waktu perjanjian ini adalah 10 (sepuluh) tahun agreement is 10 (ten) years since the operation of
sejak dimulainya pengoperasian Depot Mini the Depot Mini LPG started. At the end of the
LPG. Pada saat berakhirnya perjanjian, agreement, PT Pertamina (Persero) or its
PT Pertamina (Persero) atau afiliasinya berhak affiliates have rights to purchase the whole assets
untuk membeli keseluruhan aset dengan nilai with agreed amount of Rp107,000 or to extend the
yang disepakati sebesar Rp107.000 atau agreement for 5 (five) years with later adjusted
memperpanjang perjanjian selama 5 (lima) tariff.
tahun dengan tarif yang akan disesuaikan
kemudian.
Pada bulan Agustus 2021, EPN dan On August, 2021, EPN and PT Pertamina
PT Pertamina (Persero) menandatangani (Persero) signed novation agreement for the
novasi atas perjanjian tersebut, dimana seluruh mentioned agreement, in which all rights and
hak dan kewajiban PT Pertamina (Persero) obligations of PT Pertamina (Persero) in the
dalam perjanjian dialihkan ke PT Pertamina agreement was transferred to PT Pertamina Patra
Patra Niaga. Perjanjian ini berlaku efektif Niaga. The agreement will be effective until
hingga tanggal 11 Desember 2028. December 11, 2028.
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2023 and 2022,
31 Desember 2023 dan 2022, total penghasilan total rental income from the agreement amounted
sewa dari perjanjian tersebut adalah sebesar to Rp39,016 and Rp38,457. As of December 31,
Rp39.016 dan Rp38.457. Pada tanggal 2023 and 2022, unamortized deferred income
31 Desember 2023 dan 2022, pendapatan from the agreement amounted to Rp58,850 and
tangguhan yang belum diamortisasi dari Rp69,550. (note 22)
perjanjian tersebut adalah sebesar Rp58.850
dan Rp69.550. (Catatan 22)
113
Page 542
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
32. PERJANJIAN PENTING, KOMITMEN DAN 32. SIGNIFICANT AGREEMENTS, COMMITMENTS
KONTINJENSI (lanjutan) AND CONTINGENCIES (continued)
b. Perjanjian kerja sama (lanjutan) b. Cooperation agreement (continued)
Grup Pertamina (lanjutan) Pertamina Group (continued)
Perjanjian Handling Agent untuk Layanan Handling Agent Agreement for Vendor Held Stock
Vendor Held Stock PT Aneka Tambang Tbk Services of PT Aneka Tambang Tbk East
Site Halmahera Timur Halmahera Site
Pada tanggal 30 Desember 2019, EPN dan As of December 30, 2019, EPN and PT Pertamina
PT Pertamina (Persero) (“Pertamina”) (Persero) (“Pertamina”) signed a Handling Agent
menandatangani perjanjian Handling Agent agreement for PT Aneka Tambang Tbk (“Antam”)
untuk Layanan Vendor Held Stock (“VHS”) Vendor Held Stock (VHS) Services in East
PT Aneka Tambang Tbk (“Antam”) di Halmahera. EPN will act as a handling agent
Halmahera Timur. EPN akan bertindak sebagai covering the transportation and distribution of
handling agent meliputi kegiatan pengangkutan High Speed Diesel (HSD) and Marine Fuel Oil
dan penyaluran Bahan Bakar Minyak High (MFO) on a VHS basis as well as other activities
Speed Diesel (HSD) dan Marine Fuel Oil (MFO) to Antam.
secara VHS serta kegiatan lainnya kepada
Antam.
Berdasarkan perjanjian, EPN wajib Based on the agreement, EPN is required to
melaksanakan pembangunan dan conduct construction and maintenance of VHS
pemeliharaan fasilitas dan instalasi VHS di facilities and installations at Antam's location with
lokasi Antam dengan metode Build, Operate Build, Operate and Transfer (BOT) method with
and Transfer (BOT) dengan masa construction period of 11 (eleven) months starting
pembangunan selama 11 (sebelas) bulan February 1, 2018. The handover of VHS facilities
terhitung mulai tanggal 1 Februari 2018. Serah and installations from EPN to Antam will be
terima fasilitas dan instalasi VHS dari EPN carried out when the distribution volume reaches
kepada Antam akan dilakukan pada saat the cumulative throughput as stipulated in the
volume penyaluran mencapai kumulatif agreement.
throughput sebagaimana diatur di perjanjian.
Atas pembangunan dan kegiatan layanan VHS, For the VHS construction and service activities,
Pertamina wajib membayarkan fee investasi Pertamina is required to pay investment fee and
dan fee layanan VHS kepada EPN VHS fees to EPN as stipulated in the agreement.
sebagaimana diatur dalam perjanjian. Other significant terms are stipulated in the
Ketentuan penting lainnya diatur dalam agreement.
perjanjian.
Efektif 1 September 2021, perjanjian tersebut Effective September 1, 2021, the agreement was
dinovasikan dari Pertamina kepada novated from Pertamina to PT Pertamina Patra
PT Pertamina Patra Niaga (“Patra Niaga”). Niaga (“Patra Niaga”).
Perjanjian tersebut berlaku sejak 1 Februari The agreement is effective from February 1, 2018
2018 sampai dengan 31 Januari 2022 dan tidak until January 31, 2022 and not extended.
diperpanjang.
Selanjutnya, pada tanggal 20 Desember 2022, Furthermore, as of December 20, 2022, EPN and
EPN dan Patra Niaga menandatangani Patra Niaga signed a Handling Agent agreement
perjanjian Handling Agent Bahan Bakar Minyak for PT Aneka Tambang Tbk (“Antam”) Vendor
untuk layanan Vendor Held Stock (VHS) PT Held Stock (VHS) Services in East Halmahera.
Antam (Persero) Tbk Site Halmahera Timur.
114
Page 543
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
32. PERJANJIAN PENTING, KOMITMEN DAN 32. SIGNIFICANT AGREEMENTS, COMMITMENTS
KONTINJENSI (lanjutan) AND CONTINGENCIES (continued)
b. Perjanjian kerja sama (lanjutan) b. Cooperation agreement (continued)
Grup Pertamina (lanjutan) Pertamina Group (continued)
Perjanjian Handling Agent untuk Layanan Handling Agent Agreement for Vendor Held Stock
Vendor Held Stock PT Aneka Tambang Tbk Services of PT Aneka Tambang Tbk East
Site Halmahera Timur (lanjutan) Halmahera Site (continued)
Berdasarkan perjanjian tersebut, EPN kembali Based on the agreement, EPN was again
ditunjuk untuk menyelesaikan pembangunan appointed to complete the construction and
dan pemeliharaan aset fasilitas VHS sesuai maintenance of the VHS facility in accordance
perjanjian sebelumnya. Aset tersebut akan with the previous agreement. The assets will be
diserahkan kepada Antam setelah siap handed over to Antam when they are ready to
dioperasikan (termasuk telah lengkap dengan operate (including complete with permits) within
perizinan) dalam masa perjanjian berdasarkan the agreement period based on the verification by
hasil pemeriksaan yang disepakati oleh Para the Parties.
Pihak.
Atas penyerahan aset tersebut, EPN berhak Upon handover of these assets, EPN has the right
untuk menerima pembayaran fee investasi to receive investment fee of Rp86,292, a contract
senilai Rp86.292, contract change order senilai change order of Rp3,133 and cost of money
Rp3.133 dan cost of money yang nilainya akan which will be agreed upon in a separate
disepakati dalam perjanjian terpisah. agreement. Payments of investment fee and
Pembayaran fee investasi dan contract change contract change orders to EPN were agreed in 2
order kepada EPN disepakati dalam 2 (dua) (two) phases, namely Phase I amounted
tahap yaitu Tahap I sebesar Rp54.433 yang Rp54,433 which was agreed through the Minutes
telah disepakati melalui Berita Acara Progress of Completion Progress dated August 8-9,2022
Penyelesaian tanggal 8-9 Agustus 2022 dan and Phase II amounted Rp34,992 which will be
Tahap II sebesar Rp34.992 yang akan agreed through the Minutes of Final Development
disepakati melalui Berita Acara Progress Progress.
Pembangunan Terakhir.
Pada tanggal 31 Desember 2022, Grup telah As of December 31, 2022, the Group recorded
mencatat piutang lain-lain sebesar Rp54.333 other receivables of Rp54,333 from Patra Niaga
kepada Patra Niaga atas tagihan Tahap I dan for Phase I bills and other current assets of
aset lancar lainnya sebesar Rp34.992 atas Rp34,992 for Phase II bills. (note 9)
tagihan Tahap II. (catatan 9)
Pada tanggal 16 Februari 2023, Perusahaan On February 16, 2023, the Company has received
telah menerima pembayaran fee investasi dan payment for investment fee and contract change
contract change order Tahap I dari Patra Niaga order Phase I from Patra Niaga amounted
senilai Rp51.300 dan Rp3.033. Rp51,300 and Rp3,033.
Perjanjian tersebut berlaku sejak 7 Juni 2022 The agreement is effective from June 7, 2022 until
sampai dengan 31 Oktober 2023. Sampai october 31, 2023. Until the completion date of the
dengan tanggal penyelesaian laporan consolidated financial statements, EPN and Patra
keuangan, EPN dan Patra Niaga sedang dalam Niaga are in the process of extending the
proses perpanjangan kontrak. contract.
115
Page 544
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
32. PERJANJIAN PENTING, KOMITMEN DAN 32. SIGNIFICANT AGREEMENTS, COMMITMENTS
KONTINJENSI (lanjutan) AND CONTINGENCIES (continued)
b. Perjanjian kerja sama (lanjutan) b. Cooperation agreement (continued)
Grup Pertamina (lanjutan) Pertamina Group (continued)
Penyediaan Terminal dan Pengelolaan TBBM Terminal Providing Service and TBBM
Tembilahan Baru - Riau Management Tembilahan Baru - Riau
Pada 15 Juni 2021, Perusahaan On June 15, 2021, the Company signed an
menandatangani perjanjian kerjasama dengan agreement with Pertamina of Terminal Providing
Pertamina tentang Jasa Penyediaan Terminal Service and BBM/BBK Management in TBBM
dan Pengelolaan BBM/BBK di TBBM Tembilahan Baru-Riau. Based on the agreement,
Tembilahan Baru-Riau. Berdasarkan perjanjian The company will provide a fuel terminal along
tersebut, Perusahaan akan menyediakan with facilities and facilities to receive and distribute
terminal BBM beserta sarana dan fasilitas untuk fuel/BBK. The company will receive income in the
menerima dan menyalurkan BBM/BBK. form of a throughput fee for providing fuel/BBK
Perusahaan akan menerima penghasilan receiving and distribution services. This
berupa throughput fee atas penyediaan jasa agreement started on June 15, 2021 until June 14,
penerimaan dan penyaluran BBM/BBK. 2043 and can be extended upon written consent
Perjanjian ini terhitung mulai tanggal 15 Juni of the parties.
2021 sampai dengan 14 Juni 2043 dan dapat
diperpanjang atas persetujuan tertulis para
pihak.
PT Waskita Adhi Sejahtera (“WAS”) PT Waskita Adhi Sejahtera (“WAS”)
Perusahaan dan PT Waskita Adhi Perkasa The Company and PT Waskita Adhi Perkasa
(“WAS”) menandatangani Perjanjian Kerjasama (“WAS”) entered into Joint Operation (“JO”)
Operasi (“KSO”) dengan tanggal efektif agreement with effective date of the agreement on
perjanjian yaitu 12 Desember 2016. KSO ini December 12, 2016. The JO is established in
dibentuk untuk melakukan proyek jasa order to perform electrical and instrumentation
pemeliharaan elektrikal dan instrumentasi dari maintenance services project from BP Berau Ltd.
BP Berau Ltd. Komposisi kepemilikan pada The composition of ownerships in JO are 51%
KSO adalah 51% oleh Perusahaan dan 49% owned by the Company and 49% owned by WAS
oleh WAS (Catatan 11b). (Note 11b).
Perjanjian Pengadaan Kontrak Surface Pump Contract Procurement Agreement for Surface
Repair and Machining Services PT Pertamina Pump Repair and Machining Services
Hulu Rokan PT Pertamina Hulu Rokan
Pada tanggal 9 Agustus 2021, EFK On August 9, 2021, EFK entered into agreement
mengadakan perjanjian Pengadaan Kontrak related to Surface Pump Repair and Machining
Surface Pump Repair and Machining Services Services with PT Pertamina Hulu Rokan with
dengan PT Pertamina Hulu Rokan dengan nilai contract value Rp88,425 effective since
Rp88.425 yang berlaku mulai 9 Agustus 2021 August 9, 2021 until September 28, 2024.
sampai dengan tanggal 28 September 2024.
116
Page 545
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
32. PERJANJIAN PENTING, KOMITMEN DAN 32. SIGNIFICANT AGREEMENTS, COMMITMENTS
KONTINJENSI (lanjutan) AND CONTINGENCIES (continued)
c. Komitmen pengeluaran barang modal c. Capital expenditure commitments
Grup memiliki komitmen pengeluaran barang The Group has capital expenditure commitments
modal dalam menjalankan usaha normalnya. in the normal course of business. As of
Pada tanggal 31 Desember 2023 dan 2022, December 31, 2023 and 2022, the Group’s total
total komitmen pengeluaran barang modal Grup outstanding capital expenditure commitments
yang belum terealisasi masing-masing sebesar amounted to Rp151,247 and Rp141,604,
Rp151.247 dan Rp141.604. respectively.
d. Fasilitas pinjaman non-kas bank d. Non-cash bank loan facilities
Grup memiliki beberapa fasilitas non-kas bank The Group has several non-cash loan facilities of
yang batas maksimumnya tergabung dengan which the maximum limits are combined with the
fasilitas pinjaman dari BNI, BRI, ICBC, Mizuho, loan facilities from BNI, BRI, ICBC, Mizuho, UOB,
UOB, MUFG, BPTN dan Mandiri. Pada tanggal MUFG, BTPN and Mandiri. As of December 31,
31 Desember 2023 dan 2022, total fasilitas yang 2023 and 2022, the total unused facilities
belum digunakan masing-masing sebesar amounted to US$114,768,095 and
$AS114.768.095 dan $AS125.177.798. US$125,177,798, respectively.
e. Perjanjian bank e. Credit agreement
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
Berdasarkan perjanjian kredit tanggal Based on a credit agreement dated July 4, 2012,
4 Juli 2012 yang terakhir kali diubah pada with latest amandement on July 4, 2023, the
tanggal 4 Juli 2023, Perusahaan memperoleh Company obtained an Indirect Credit facility for
fasilitas Kredit Tidak Langsung untuk keperluan guarantee and working capital purposes
penjaminan dan modal kerja yang terdiri dari consisting of Standby Letter of Credit
Standby Letter of Credit (“SBLC”)/Bank Garansi (“SBLC”)/Bank Guarantee (“BG”), Letter of Credit
(“BG”), Letter of Credit (“LC”)/Surat Kredit (“LC”)/Surat Kredit Berdokumen Dalam Negeri
Berdokumen Dalam Negeri (“SKBDN”), Trust (“SKBDN”), Trust Receipt (“TR”), and post-
Receipt (“TR”), dan kredit modal kerja post- financing working capital credit with a maximum
financing dengan batas maksimum gabungan combined limit of US$50,000,000.The credit limit
sebesar $AS50.000.000. Batas kredit tersebut is eligible to be used by the Company’s
dapat digunakan oleh entitas anak. subsidiaries.
Fasilitas TR dikenakan bunga yang suku The TR facility bears interest at the rate which will
bunganya akan ditetapkan secara negosiasi be determined through negotiation on withdrawal
pada saat realisasi dan fasilitas ini akan jatuh and these facilities will mature up to July 3, 2024.
tempo sampai dengan tanggal 3 Juli 2024.
PT Bank BTPN Tbk PT Bank BTPN Tbk
Berdasarkan perjanjian kredit tanggal Based on a credit agreement dated
24 Maret 2016 yang terakhir kali diubah tanggal March 24, 2016 which was amended on
11 April 2023, Perusahaan memperoleh fasilitas April 11, 2023, the Company obtained facilities to
untuk membiayai aktivitas operasional dan finance the Company’s operating activities and
modal kerja Perusahaan yang terdiri dari working capital consisting of trade facilites (LC,
fasilitas perdagangan (LC, Acceptance, Loan Acceptance, Loan on Note - TR) and loan facilities
on Note - TR) dan fasilitas pinjaman (Loan on (Loan on Note 1 and 2) with a maximum combined
Note 1 dan 2) dengan batas maksimum limit of US$20,000,000.
gabungan sebesar $AS20.000.000.
117
Page 546
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
32. PERJANJIAN PENTING, KOMITMEN DAN 32. SIGNIFICANT AGREEMENTS, COMMITMENTS
KONTINJENSI (lanjutan) AND CONTINGENCIES (continued)
e. Perjanjian bank (lanjutan) e. Credit agreement (continued)
PT Bank BTPN Tbk (lanjutan) PT Bank BTPN Tbk (continued)
Fasilitas Loan on Note - TR dan Loan on Note 1 The Loan on Note – TR and Loan on Notes 1 and
dan 2 dikenakan bunga sebesar biaya 2 facilities bear interest at the rate of cost of fund
pendanaan BTPN ditambah margin tertentu per of BTPN plus certain margin per annum for
tahun untuk penarikan dalam Dolar AS ataupun withdrawal in US Dollar or Rupiah. These facilities
Rupiah. Fasilitas ini akan jatuh tempo sampai will mature up to March 31, 2024.
dengan tanggal 31 Maret 2024.
PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk
Berdasarkan perjanjian kredit tanggal Based on a credit agreement dated
27 September 2012 yang terakhir kali diubah September 27, 2012, with latest amendment on
pada tanggal 29 November 2023, Perusahaan November 29, 2023, the Company obtained an
memperoleh fasilitas Kredit Tidak Langsung Indirect Credit facility for guarantee and working
untuk keperluan penjaminan dan modal kerja capital purposes consisting of Kredit Modal Kerja
yang terdiri dari fasilitas Standby Letter of Credit Lokal, Standby Letter of Credit (“SBLC”)/Bank
(“SBLC”)/Bank Garansi (“BG”), Letter of Credit Guarantee (“BG”), Letter of Credit (“LC”)/Surat
(“LC”)/Surat Kredit Berdokumen Dalam Negeri Kredit Berdokumen Dalam Negeri (“SKBDN”),
(“SKBDN”), Kredit Modal Kerja Lokal, dan Trust Kredit Modal Kerja Lokal, and Trust Receipt (“TR”)
Receipt (“TR”) dengan batas maksimum with a maximum combined limit of
gabungan sebesar $AS23.000.000. Batas US$23,000,000.The credit limit is eligible to be
kredit tersebut dapat digunakan oleh entitas used by the Company’s subsidiaries
anak.
Pada perubahan tanggal 3 September 2020, On the amendment dated September 3, 2020,
Perusahaan mendapatkan fasilitas Supplier the Company obtained facility for Supplier Chain
Chain Financing (“SCF”) AP sebesar Financing (“SCF”) AP amounting Rp300,000
Rp300.000 yang dapat digunakan oleh which can be used by the Company and its
Perusahaan dan entitas anak. subsidiaries.
Fasilitas TR dikenakan bunga yang suku The TR facility bears interest at the rate which will
bunganya akan ditetapkan secara negosiasi be determined through negotiation on withdrawal.
pada saat realisasi. Fasilitas-fasilitas ini These facilities will mature up to April 27, 2025.
akan jatuh tempo sampai dengan tanggal
27 April 2025.
PT Bank Mizuho Indonesia (“Mizuho”) PT Bank Mizuho Indonesia (“Mizuho”)
Berdasarkan perjanjian kredit tanggal Based on a credit agreement dated
23 November 2015 yang terakhir kali diubah November 23, 2015 which was amanded on
pada tanggal 18 April 2023, Perusahaan April 18, 2023, the Company obtained credit
memperoleh fasilitas kredit untuk keperluan facilities for guarantee and working capital
penjaminan dan modal kerja yang terdiri dari purposes consisting of LC/SKBDN, TR, working
LC/SKBDN, TR, kredit modal kerja dan capital credit and BG/SBLC with a maximum
BG/SBLC dengan batas maksimum gabungan combined limit of US$10,000,000.
sebesar $AS10.000.000.
Fasilitas ini dikenakan bunga sebesar biaya This facility bear interest at the rate of cost of fund
pendanaan Mizuho ditambah marjin tertentu per of Mizuho plus certain margin per annum for
tahun untuk penarikan dalam Dolar AS atau withdrawal in US Dollar or Rupiah. These facilities
Rupiah. Fasilitas ini akan jatuh tempo sampai will mature up to April 23, 2024.
dengan tanggal 23 April 2024.
118
Page 547
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
32. PERJANJIAN PENTING, KOMITMEN DAN 32. SIGNIFICANT AGREEMENTS, COMMITMENTS
KONTINJENSI (lanjutan) AND CONTINGENCIES (continued)
e. Perjanjian bank (lanjutan) e. Credit agreement (continued)
MUFG Bank, Ltd. (“MUFG”) MUFG Bank, Ltd. (“MUFG”)
Berdasarkan perjanjian kredit tanggal 27 Maret Based on a credit agreement dated March 27,
2020 yang terakhir kali diubah pada tanggal 2020 which was amanded on December 29,
29 Desember 2023, Perusahaan memperoleh 2023, the Company obtained credit facilities for
fasilitas kredit untuk keperluan penjaminan dan guarantee and working capital purposes
modal kerja yang terdiri dari LC/SKBDN, TR, consisting of LC/SKBDN, TR, short term revolving
pinjaman bergulir jangka pendek dan BG/SBLC loan and BG/SBLC with a maximum combined
dengan batas maksimum gabungan sebesar limit of US$15,000,000.
$AS15.000.000.
Fasilitas ini dikenakan bunga sebesar biaya This facility bear interest at the rate of cost of fund
pendanaan MUFG ditambah marjin tertentu per of MUFG plus certain margin per annum for
tahun untuk penarikan dalam Dolar AS atau withdrawal in US Dollar or Rupiah. These facilities
Rupiah. Fasilitas ini akan jatuh tempo sampai will mature up to December 31, 2024.
dengan tanggal 31 Desember 2024.
Fasilitas ini mengharuskan Perusahaan untuk These facilities require the Company to comply to
memenuhi beberapa persyaratan, diantaranya certain requirement, among others, financial
persyaratan rasio keuangan sebagaimana ratios as stipulated in the credit agreement:
ditetapkan dalam perjanjian kredit:
- Maksimal Rasio Hutang terhadap Ekuitas - Maximal Debt to Equity Ratio of 3 times.
sebesar 3 kali.
- Minimal Current Ratio sebesar 1 kali. - Minimal Current Ratio of 1 times.
Fasilitas ini diberikan tanpa jaminan (clean- These facilities are provided on a clean-basis.
basis).
33. INFORMASI SEGMEN 33. SEGMENT INFORMATION
Ringkasan berikut ini menggambarkan bisnis utama The following summary describes the core businesses
dari setiap segmen yang dilaporkan Grup: of each of the Group’s reportable segments:
a) Jasa hulu migas terintegrasi menyediakan jasa a) Integrated upstream oil and gas services provide
pengukuran data geofisika/seismik, jasa geophysical/seismic data services, oil and gas
pemboran migas dan jasa oilfield. drilling service and oilfield services.
b) Jasa penunjang migas menyediakan jasa b) Oil and gas support services provide threading
penguliran, perdagangan pipa OCGT (Open services, OCGT (Open Cycle Gas Turbine) pipe
Cycle Gas Turbine) dan fabrikasi, pembuatan trading and manufacturing, threading for oil and
ulir (threading) untuk pemboran migas, jasa gas drilling, data and information on energy and
pengelolaan data dan informasi energi dan mineral resources management services
sumber daya mineral (khususnya eksplorasi (particularly oil and gas exploration and
dan eksploitasi minyak dan gas bumi), jasa exploitation), oil and gas data management
pengelolaan data migas, jasa pembangunan services, integrated information technology
sistem teknologi informasi terpadu, jasa development services, telecommunication
telekomunikasi, jasa penyediaan jaringan, services, network services provider, satellite
telekomunikasi satelit dan sistem komunikasi communications and VSAT (Very-Small-Aperture
VSAT (Very-Small-Aperture Terminal), jasa Terminal) based communication systems, ship
penyewaan kapal laut dan agen perkapalan rental services and shipping agent of shipping
perusahaan pelayaran. company.
119
Page 548
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
33. INFORMASI SEGMEN (lanjutan) 33. SEGMENT INFORMATION (continued)
Ringkasan berikut ini menggambarkan bisnis utama The following summary describes the core businesses
dari setiap segmen yang dilaporkan Grup: (lanjutan) of each of the Group’s reportable segments:
(continued)
c) Jasa distribusi dan logistik energi menyediakan c) Energy distribution and logistics services provide
jasa penyimpanan, perdagangan, storage services, trading, distribution and
pendistribusian dan pemasaran produk minyak marketing of oil and gas products in Indonesia.
dan gas di Indonesia.
Informasi mengenai segmen yang dilaporkan dan Information about reportable segments and
rekonsiliasi antara ukuran segmen dengan jumlah reconciliation between segment measure and the
yang diakui dalam laporan keuangan konsolidasian amount recognized in the consolidated financial
adalah sebagai berikut: statements are as follows:
31 Desember 2023 dan untuk Tahun yang Berakhir pada Tanggal Tersebut/
December 31, 2023 and for the Year Then Ended
Jasa
Jasa distribusi
hulu migas Jasa dan logistik
terintegrasi/ penunjang energi/ Jumlah
Integrated migas/ Energy sebelum
upstream Oil and gas distribution eliminasi/
oil and gas support and logistics Total before Eliminasi/ Konsolidasian/
services services services elimination Elimination Consolidated
Pendapatan eksternal 4.225.808 1.644.519 6.694.064 12.564.391 - 12.564.391 External revenues
Pendapatan antarsegmen 31.729 176.316 355.677 563.722 (563.722) - Inter-segment revenues
Total pendapatan 4.257.537 1.820.835 7.049.741 13.128.113 (563.722) 12.564.391 Total revenues
Beban pokok pendapatan (3.856.178) (1.587.362) (6.511.828) (11.955.368) 560.679 (11.394.689) Total cost of revenues
Laba bruto 401.359 233.473 537.913 1.172.745 (3.043) 1.169.702 Gross profit
Beban penjualan (4.522) (1.331) (1.709) (7.562) - (7.562) Selling expenses
General and administrative
Beban umum dan administrasi (306.428) (84.016) (111.035) (501.479) 8.991 (492.488) expenses
Pendapatan keuangan 55.851 14.641 7.602 78.094 (3.026) 75.068 Finance income
Beban keuangan (73.770) (16.374) (29.033) (119.177) 3.956 (115.221) Finance expenses
Lain-lain - neto 26.805 (4.951) (4.463) 17.391 (279) 17.112 Others - net
Laba sebelum pajak final dan Profit before final tax and
pajak penghasilan 99.295 141.442 399.275 640.012 6.599 646.611 income tax
Beban pajak final (12.196) (12.607) (3.940) (28.743) - (28.743) Final tax expense
Laba sebelum pajak penghasilan 87.099 128.835 395.335 611.269 6.599 617.868 Profit before income tax
Beban pajak penghasilan (20.083) (21.170) (74.755) (116.008) 1.271 (114.737) Income tax expense
Laba tahun berjalan 67.016 107.665 320.580 495.261 7.870 503.131 Profit for the year
Penghasilan komprehensif lain Other comprehensive income
tahun berjalan setelah pajak (15.242) (1.499) 296 (16.445) 1.203 (15.242) for the year after tax
Total laba komprehensif Total comprehensive income
tahun berjalan 51.774 106.166 320.876 478.816 9.073 487.889 for the year
Informasi-informasi lain Other information
Total aset 7.055.508 1.511.198 3.679.254 12.245.960 (2.644.478) 9.601.482 Total assets
Total liabilitas 2.552.298 626.202 2.234.171 5.412.671 (227.257) 5.185.414 Total liabilities
Ekuitas - neto 4.503.210 884.996 1.445.083 6.833.289 (2.417.221) 4.416.068 Equity - net
Penyusutan dan amortisasi (221.966) (94.270) (308.754) (624.990) 12.871 (612.119) Depreciation and amortization
Penambahan aset tetap 177.850 133.128 216.120 527.098 2.082 529.180 Additions of fixed assets
120
Page 549
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
33. INFORMASI SEGMEN (lanjutan) 33. SEGMENT INFORMATION (continued)
Informasi mengenai segmen yang dilaporkan dan Information about reportable segments and
rekonsiliasi antara ukuran segmen dengan jumlah reconciliation between segment measure and the
yang diakui dalam laporan keuangan konsolidasian amount recognized in the consolidated financial
adalah sebagai berikut: (lanjutan) statements are as follows: (continued)
31 Desember 2022 dan untuk Tahun yang Berakhir pada Tanggal Tersebut/
December 31, 2022 and for the Year Then Ended
Jasa
Jasa distribusi
hulu migas Jasa dan logistik
terintegrasi/ penunjang energi/ Jumlah
Integrated migas/ Energy sebelum
upstream Oil and gas distribution eliminasi/
oil and gas support and logistics Total before Eliminasi/ Konsolidasian/
services services services elimination Elimination Consolidated
Pendapatan eksternal 3.986.489 1.096.620 7.222.581 12.305.690 - 12.305.690 External revenues
Pendapatan antarsegmen 48.142 260.767 341.477 650.386 (650.386) - Inter-segment revenues
Total pendapatan 4.034.631 1.357.387 7.564.058 12.956.076 (650.386) 12.305.690 Total revenues
Beban pokok pendapatan (3.814.096) (1.200.253) (7.023.966) (12.038.315) 644.958 (11.393.357) Total cost of revenues
Laba bruto 220.535 157.134 540.092 917.761 (5.428) 912.333 Gross profit
Beban penjualan (3.798) (671) (689) (5.158) - (5.158) Selling expenses
General and administrative
Beban umum dan administrasi (240.500) (74.820) (101.809) (417.129) 7.969 (409.160) expenses
Pendapatan keuangan 22.290 12.238 4.801 39.329 (9.725) 29.604 Finance income
Beban keuangan (71.190) (11.935) (40.061) (123.186) (20.134) (143.320) Finance expenses
Lain-lain - neto 86.532 (9.095) (5.975) 71.462 31.126 102.588 Others - net
Laba sebelum pajak final dan Profit before final tax and
pajak penghasilan 13.869 72.851 396.359 483.079 3.808 486.887 income tax
Beban pajak final (12.020) (8.854) (8.852) (29.726) - (29.726) Final tax expense
Laba sebelum pajak penghasilan 1.849 63.997 387.507 453.353 3.808 457.161 Profit before income tax
Beban pajak penghasilan 14.914 (11.845) (81.880) (78.811) (292) (79.103) Income tax expense
Laba tahun berjalan 16.763 52.152 305.627 374.542 3.516 378.058 Profit for the year
Penghasilan komprehensif lain Other comprehensive income
tahun berjalan setelah pajak 15.409 5.666 1.081 22.156 (6.747) 15.409 for the year after tax
Total laba komprehensif Total comprehensive income
tahun berjalan 32.172 57.818 306.708 396.698 (3.231) 393.467 for the year
Informasi-informasi lain Other information
Total aset 6.543.854 1.416.919 3.386.639 11.347.412 (2.511.323) 8.836.089 Total assets
Total liabilitas 2.332.632 588.534 2.079.196 5.000.362 (281.484) 4.718.878 Total liabilities
Ekuitas - neto 4.211.222 828.386 1.307.443 6.347.051 (2.229.840) 4.117.211 Equity - net
Penyusutan dan amortisasi (278.413) (87.539) (295.749) (661.701) 13.282 (648.419) Depreciation and amortization
Penambahan aset tetap 117.829 57.369 166.986 342.184 (2.627) 339.557 Additions of fixed assets
Informasi tentang pelanggan utama Information on major customers
Berikut ini adalah alokasi pendapatan usaha Grup The following is the Group’s operating revenues
berdasarkan kelompok pelanggan: allocation based on customer grouping:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Pihak ketiga Third parties
Bahan bakar minyak 1.949.588 3.010.243 Fuel oil
Kontraktor bagi hasil 704.933 515.194 Production sharing contractors
Pelanggan eceran/masyarakat 38.518 31.522 Retail customers/public
Lainnya 200.197 102.387 Others
Subtotal pihak ketiga 2.893.236 3.659.346 Sub-total third parties
Pihak berelasi (Catatan 31i) 9.671.155 8.646.344 Related parties (Note 31i)
Total 12.564.391 12.305.690 Total
121
Page 550
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
33. INFORMASI SEGMEN (lanjutan) 33. SEGMENT INFORMATION (continued)
Grup tidak bergantung pada pendapatan dari suatu The Group does not rely on revenue from any specific
pelanggan tertentu karena jasa-jasa yang customer group due to the services provided by the
disediakan oleh Grup bukan merupakan jenis jasa Group are not being provided exclusively to a certain
yang secara khusus diberikan untuk satu kelompok group of customers.
pelanggan tertentu.
34. LABA PER SAHAM 34. EARNINGS PER SHARE
Rekonsiliasi perhitungan laba per saham adalah The reconciliation of earnings per share calculation is
sebagai berikut: as follows:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Laba tahun berjalan yang dapat
diatribusikan kepada pemilik Profit for the year attributable to
entitas induk 503.129 378.065 owners of the parent entity
Jumlah rata-rata tertimbang saham 7.298.500.000 7.298.500.000 Weighted average number of shares
Laba per saham (nilai penuh) 68,94 51,80 Earnings per share (full amount)
Pada tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022, there were no
2022, tidak terdapat efek yang berpotensi dikonversi securities potentially converted into ordinary shares
menjadi saham biasa yang dapat menimbulkan that would give rise to a dilution of earnings per share.
pengaruh dilusi pada laba per saham.
35. PENGUKURAN NILAI WAJAR 35. FAIR VALUE MEASUREMENT
Nilai wajar didefinisikan sebagai jumlah dimana Fair value is defined as the amount at which an
instrumen tersebut dapat dipertukarkan di dalam instrument could be exchanged in a current
transaksi jangka pendek antara pihak yang transaction between knowledgeable willing parties in
berkeinginan dan memiliki pengetahuan yang an arm's length transaction, other than in a forced or
memadai melalui suatu transaksi yang wajar, selain liquidation sale.
di dalam penjualan terpaksa atau penjualan
likuidasi.
Instrumen keuangan yang disajikan dalam laporan Financial instruments presented in the consolidated
posisi keuangan konsolidasian dicatat sebesar nilai statement of financial position are carried at fair value,
wajar, atau disajikan dalam jumlah tercatat, baik otherwise, they are presented at carrying amounts as
karena jumlah tersebut mendekati nilai wajarnya either these are reasonable approximation of fair
atau karena nilai wajarnya tidak dapat diukur secara values or their fair values cannot be reliably measured.
andal.
122
Page 551
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
35. PENGUKURAN NILAI WAJAR (lanjutan) 35. FAIR VALUE MEASUREMENT (continued)
Grup menentukan pengukuran nilai wajar untuk The Group determined the fair value measurement for
tujuan pengungkapan setiap aset keuangan dan disclosure purposes of each financial asset and
liabilitas keuangan berdasarkan metode dan asumsi financial liability based on the following methods and
sebagai berikut: assumptions:
- Nilai wajar aset keuangan lancar dan liabilitas - The fair value of current financial assets and
keuangan jangka pendek yang mencakup, current financial liabilities which includes, among
antara lain, kas dan setara kas, piutang usaha, others, cash and cash equivalents, trade
aset keuangan lancar lainnya, pinjaman bank receivables, other current financial assets, short-
jangka pendek, liabilitas imbalan kerja jangka term bank loans, short - term employee benefits
pendek, utang usaha, liabilitas jangka pendek liability, trade payables, other non-current
lainnya - utang lain-lain dan titipan pelanggan liabilities - other payables and customer deposits
dan beban akrual dan utang sukuk dianggap and accrued expenses dan sukuk payable are
mendekati jumlah tercatatnya. considered to approximate their carrying
amounts.
- Estimasi nilai wajar aset keuangan tidak lancar - The estimated fair values of other non-current
lainnya ditentukan dengan mendiskontokan financial assets are determined by discounting the
arus kas masa depan menggunakan tingkat future cash flows using risk-free interest rates for
suku bunga bebas risiko untuk instrumen similar instruments.
serupa.
- Aset keuangan diukur pada NWPKL yang terdiri - Financial asset measured at FVOCI that
dari investasi pada saham dengan persentase comprised investments in shares with percentage
kepemilikan dibawah 20% dicatat pada biaya of ownership interest less than 20% are
perolehan karena investasi pada instrumen recognized at cost due to such investments in
ekuitas tersebut tidak memiliki kuotasi harga di equity instruments have no quoted market price in
pasar aktif dan nilai wajarnya tidak dapat diukur an active market and their fair value cannot be
secara handal. reliably measureable.
- Estimasi nilai wajar pinjaman bank jangka - The estimated fair values of long-term bank loans
panjang ditentukan dengan mendiskontokan are determined by discounting the future cash
arus kas masa depan dengan menggunakan flows using market interest rates for instruments
tingkat suku bunga pasar untuk instrumen with similar terms, credit risk and remaining
dengan syarat, risiko kredit dan jatuh tempo maturities.
yang serupa.
Tabel berikut menyajikan perbandingan jumlah The following table presents the comparison between
tercatat dengan estimasi nilai wajar instrumen the carrying amounts and the estimated fair values of
keuangan dalam laporan posisi keuangan financial instruments in the consolidated statement of
konsolidasian. financial position.
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Jumlah Estimasi Jumlah Estimasi
tercatat/ nilai wajar/ tercatat/ nilai wajar/
Carrying Estimated Carrying Estimated
amount fair value amount fair value
Aset keuangan Financial assets
Kas dan setara kas 2.077.725 2.077.725 1.656.975 1.656.975 Cash and cash equivalents
Piutang usaha - neto 3.011.104 3.011.104 2.919.355 2.919.355 Trade receivables - net
Aset keuangan lancar lainnya - Other current financial
neto 39.478 39.478 103.538 103.538 assets - net
Aset keuangan tidak lancar Other non-current financial
lainnya - neto 379.502 379.502 410.919 410.919 assets - net
Total 5.507.809 5.507.809 5.090.787 5.090.787 Total
123
Page 552
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
35. PENGUKURAN NILAI WAJAR (lanjutan) 35. FAIR VALUE MEASUREMENT (continued)
Tabel berikut menyajikan perbandingan jumlah The following table presents the comparison between
tercatat dengan estimasi nilai wajar instrumen the carrying amounts and the estimated fair values of
keuangan dalam laporan posisi keuangan financial instruments in the consolidated statement of
konsolidasian.(lanjutan) financial position. (continued)
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Jumlah Estimasi Jumlah Estimasi
tercatat/ nilai wajar/ tercatat/ nilai wajar/
Carrying Estimated Carrying Estimated
amount fair value amount fair value
Liabilitas keuangan Financial liabilities
Pinjaman bank jangka pendek 171.231 171.231 128.258 128.258 Short-term bank loans
Utang usaha 1.004.817 1.004.817 678.678 678.678 Trade payables
Liabilitas jangka pendek lainnya Other current liabilities
Titipan pelanggan 28.484 28.484 23.815 23.815 Customer deposits
Utang lain-lain 26.181 26.181 18.977 18.977 Other payables
Liabilitas imbalan kerja Short-term employee
jangka pendek 274.538 274.538 237.560 237.560 benefits liability
Beban akrual 2.405.488 2.405.488 2.175.267 2.175.267 Accrued expenses
Utang sukuk 698.607 698.607 697.866 697.866 Sukuk payable
Liabilitas sewa 373.379 373.379 578.847 578.847 Lease liability
Total 4.982.725 4.982.725 4.539.268 4.539.268 Total
Hierarki Nilai Wajar Fair Value Hierarchy
Hierarki nilai wajar Grup pada tanggal 31 Desember Fair value hierarchy of the Group as of December 31,
2023 dan 2022 adalah sebagai berikut: 2023 and 2022 are as follows:
31 Desember 2023/December 31, 2023
Total/ Level 1/ Level 2/ Level 3/
Total Level 1 Level 2 Level 3
Aset yang nilai wajarnya diungkapkan Assets for which fair value are disclosed
Aset tidak lancar Non-current Assets
Aset tetap *) 1.629.444 - 1.629.444 - Fixed assets *)
Properti investasi 540.489 - 540.489 - Investment properties
*) Untuk aset tetap dengan nilai buku sebesar Rp828.994 /For fixed assets with net book value of Rp828,994
31 Desember 2022/December 31, 2022
Total/ Level 1/ Level 2/ Level 3/
Total Level 1 Level 2 Level 3
Aset yang nilai wajarnya diungkapkan Assets for which fair value are disclosed
Aset tidak lancar Non-current Assets
Aset tetap *) 829.967 - 829.967 - Fixed assets *)
Properti investasi 561.344 - 561.344 - Investment properties
*) Untuk aset tetap dengan nilai buku sebesar Rp840.917/For fixed assets with net book value of Rp840,917
Pada tanggal 31 Desember 2023, tidak terdapat As of December 31, 2023, there is no transfer between
pengalihan antara pengukuran nilai wajar level 1 dan measurement of fair value of level 1 and level 2.
level 2.
Tidak terdapat aset dan liabilitas lain yang diukur No other assets and liabilities have been measured
dan diungkapkan selain yang telah dijelaskan diatas. and disclosed other than above explained.
124
Page 553
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
36. MANAJEMEN RISIKO KEUANGAN 36. FINANCIAL RISK MANAGEMENT
Risiko utama dari instrumen keuangan Grup adalah The main risks arising from the Group’s financial
risiko tingkat suku bunga, risiko mata uang, risiko instruments are interest rate risk, currency risk, credit
kredit dan risiko likuiditas. Penelaahan Direksi dan risk and liquidity risk. The Directors review and
kebijakan yang disetujui untuk mengelola masing- approve policies for managing each of these risks,
masing risiko ini dijelaskan secara detail sebagai which are described in more detail as follows:
berikut:
a. Risiko tingkat suku bunga a. Interest rate risk
Risiko tingkat suku bunga Grup terutama timbul The Group’s interest rate risk mainly arises from
dari pinjaman untuk tujuan modal kerja dan loans for working capital and investment
investasi. Pinjaman pada tingkat suku bunga purposes. Loans at floating rates expose the
mengambang membuat Grup terekspos Group to cash flow interest rate risk.
terhadap risiko suku bunga atas arus kas.
Untuk pinjaman modal kerja dan investasi, Grup For working capital and investment loans, the
berusaha mengurangi risiko tingkat suku Group may seek to mitigate its interest rate risk by
bunganya dengan cara mendapatkan struktur obtaining loans structured with competitive
pinjaman dengan suku bunga kompetitif. interest rates.
Tabel berikut ini menunjukkan sensitivitas The following table demonstrates the sensitivity to
perubahan tingkat suku bunga pinjaman. changes in interest rates of the loans. The effect
Dampak perubahan tingkat suku bunga of changes in interest rates of the loans to profit
pinjaman terhadap laba sebelum pajak before income tax is as follows:
penghasilan adalah sebagai berikut:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Kenaikan 50 basis poin 7.505 5.540 Increase by 50 basis points
Penurunan 50 basis poin (7.505) (5.540) Decrease by 50 basis points
Penurunan/kenaikan laba sebelum pajak Such decrease/increase in profit before income
penghasilan tersebut terutama sebagai akibat tax is mainly as a result of higher/lower interest
kenaikan/penurunan biaya bunga atas expense on loans with floating interest rates. The
pinjaman dengan tingkat bunga mengambang. analysis assumes that all other variables remain
Analisis mengasumsikan bahwa seluruh constant.
variabel lain tetap tidak berubah.
Sehubungan dengan adanya reformasi acuan Following the reform of the floating interest rate
suku bunga mengambang, Pada 31 Desember benchmark, on 31 December 2023, the Group
2023, Grup telah menggunakan SFOR sebagai already used SFOR as benchmark interest rate
acuan tingkat bunga untuk pinjaman bank for bank loans denominated in US Dollars.
dalam mata uang Dolar AS.
125
Page 554
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
36. MANAJEMEN RISIKO KEUANGAN (lanjutan) 36. FINANCIAL RISK MANAGEMENT (continued)
b. Risiko mata uang asing b. Foreign currency risk
Mata uang fungsional Grup adalah Rupiah. The Group’s functional currency is the Rupiah.
Grup dapat menghadapi risiko nilai tukar mata The Group faces foreign exchange risk as its
uang asing karena pinjaman, pendapatan dan borrowings, revenues and the costs of certain key
biaya beberapa pembelian utamanya dalam purchases are either denominated in US Dollars
mata uang Dolar AS atau harganya secara or their prices are significantly influenced by their
signifikan dipengaruhi oleh perubahan tolak benchmark price movements in foreign currencies
ukur harganya dalam mata uang asing (mainly US Dollars). To the extent that the
(terutama Dolar AS). Apabila pendapatan dan revenue and purchases of the Group are
pembelian Grup dalam mata uang selain denominated in currencies other than Rupiah, and
Rupiah tidak seimbang dalam hal jumlah are not evenly matched in terms of amount and/or
dan/atau pemilihan waktu, Grup terekspos timing, the Group has exposure to foreign
risiko mata uang asing. currency risk.
Grup tidak mempunyai kebijakan lindung nilai The Group does not have any formal hedging
yang formal untuk laju pertukaran mata uang policy for foreign exchange exposure. However, in
asing. Bagaimanapun, terkait dengan hal-hal relation to the matters discussed in the preceding
yang telah didiskusikan pada paragraf di atas, paragraph, the fluctuations in the exchange rates
fluktuasi dalam nilai tukar Rupiah dan Dolar AS between the Rupiah and US Dollar provide some
menghasilkan lindung nilai natural untuk laju degree of natural hedge for the Group’s foreign
nilai tukar Grup. exchange exposure.
Grup memiliki aset dan liabilitas moneter dalam The Group’s monetary assets and liabilities
mata uang asing sebagai berikut: denominated in foreign currencies are as follows:
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Dalam mata Setara dalam Dalam mata Setara dalam
uang asing/ Rupiah/ uang asing/ Rupiah/
In foreign Equivalent In foreign Equivalent
currencies in Rupiah currencies in Rupiah
Aset Assets
Kas dan setara kas $AS 6.425.047 99.197 $AS 12.784.120 199.330 Cash and cash equivalents
Piutang usaha $AS 51.731.742 798.687 $AS 61.010.967 951.284 Trade receivables
$SG 25.267 296 $SG 32.850 383
Aset keuangan lancar lainnya $AS 673.762 10.403 $AS 673.743 10.505 Other current financial assets
Aset lain-lain $AS 509 8 $AS 509 8 Other assets
€ 242.500 4.156 € 242.500 4.053
Total 912.747 1.165.563 Total
Liabilitas Liabilities
Pinjaman bank jangka pendek $AS 3.670.769 56.673 $AS 3.874.391 60.410 Short-term bank loans
Utang usaha $AS 1.891.590 29.205 $AS 1.567.406 24.439 Trade payables
$SG 110.795 1.298 $SG 110.815 1.292
£ 27.117 536 £ - -
Liabilitas jangka pendek lainnya $AS 139.905 2.160 $AS 137.314 2.141 Other current liabilities
Beban akrual $AS 9.192.253 141.920 $AS 8.065.675 125.760 Accrued expenses
Total 231.792 214.042 Total
Aset neto 680.955 951.521 Net assets
Apabila aset dan liabilitas moneter dalam mata Had monetary assets and liabilities denominated
uang asing pada tanggal 31 Desember 2023 in foreign currencies as of December 31, 2023
dijabarkan ke dalam Rupiah dengan been translated to the Rupiah using JISDOR and
menggunakan JISDOR dan kurs tengah the middle rate transaction published by Bank
transaksi yang dipublikasikan Bank Indonesia Indonesia as of February 28, 2024 the net
pada tanggal 28 Februari 2024, maka aset monetary assets would have been increased by
moneter neto akan naik sebesar Rp10.248. approximately Rp10,248.
126
Page 555
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
36. MANAJEMEN RISIKO KEUANGAN (lanjutan) 36. FINANCIAL RISK MANAGEMENT (continued)
b. Risiko mata uang asing (lanjutan) b. Foreign currency risk (continued)
Tabel berikut ini menunjukkan sensitivitas The following table demonstrates the sensitivity to
perubahan nilai tukar mata uang asing. Dampak changes in the exchange rate of foreign
perubahan nilai tukar mata uang asing terhadap currencies. The effect of changes in the exchange
laba sebelum pajak penghasilan adalah rate of foreign currencies to profit before income
sebagai berikut: tax is as follows:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Penguatan 1% 6.810 9.515 Strengthening by 1%
Pelemahan 1% (6.810) (9.515) Weakening by 1%
Analisis mengasumsikan bahwa seluruh The analysis assumes that all other variables, in
variabel lain, khususnya tingkat suku bunga, particular interest rates, remain constant and
tetap tidak berubah dan mengabaikan dampak ignores any impact of forecasted sales and
atas perkiraan penjualan dan pembelian. purchases.
c. Risiko kredit c. Credit risk
Eksposur maksimum Grup terhadap risiko The Group’s maximum exposure to credit risk is
kredit adalah senilai dengan jumlah tercatat dari equal to the carrying amount of each financial
setiap aset keuangan. assets.
Risiko kredit utama yang dihadapi oleh Grup The main credit risk faced by the Group arises
berasal dari kredit yang diberikan kepada from the credit granted to its customers. To
pelanggan. Untuk meringankan risiko ini, ada mitigate this risk, it has policies in place to ensure
kebijakan untuk memastikan penjualan that sales of services/products are made only to
jasa/produk hanya dibuat kepada pelanggan creditworthy customers with proven track records
yang dapat dipercaya dan terbukti mempunyai or good credit history. It is the Group’s policy that
rekam jejak atau sejarah kredit yang baik. Ini all customers who wish to trade services/products
merupakan kebijakan Grup dimana semua on credit are subject to credit verification
pelanggan yang akan melakukan pembelian procedures. For revenues, the Group may grant
jasa/produk secara kredit harus melalui its customers credit terms from the issue of
prosedur verifikasi kredit. Untuk pendapatan, invoices. In addition, receivables balances are
Grup memberikan jangka waktu kredit dari monitored on an ongoing basis to reduce
faktur yang diterbitkan. Sebagai tambahan, exposure to bad debts.
saldo piutang dipantau secara terus menerus
untuk mengurangi kemungkinan piutang yang
tidak tertagih.
Tabel berikut menyajikan analisis umur piutang The following table presents the aging analysis of
usaha. trade receivables.
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Belum jatuh tempo 2.765.157 2.761.552 Not yet overdue
Lewat jatuh tempo Overdue
1-30 hari 167.212 120.858 1-30 days
31-60 hari 44.349 16.767 31-60 days
61-150 hari 19.355 10.568 61-150 days
Lebih dari 150 hari 212.780 222.232 Over 150 days
Total 3.208.853 3.131.977 Total
Penyisihan penurunan nilai (197.749) (212.622) Allowance for impairment
Neto 3.011.104 2.919.355 Net
127
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The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
36. MANAJEMEN RISIKO KEUANGAN (lanjutan) 36. FINANCIAL RISK MANAGEMENT (continued)
c. Risiko kredit (lanjutan) c. Credit risk (continued)
Risiko piutang usaha yang belum jatuh tempo The risk of trade receivables that are neither
dan tidak mengalami penurunan nilai untuk overdue nor impaired becoming impaired is low as
mengalami penurunan nilai adalah kecil karena the parties have a good track record with the
debitur memiliki rekam jejak yang baik dengan Group.
Grup.
Tergantung pada penilaian Grup, penyisihan Depending on the Group’s assessment, specific
khusus mungkin dibuat jika piutang dianggap allowance may be made if a receivable was
tidak tertagih. deemed uncollectible.
d. Risiko likuiditas d. Liquidity risk
Grup mengelola profil likuiditasnya untuk dapat The Group manages its liquidity profile to be able
mendanai pengeluaran modalnya dan to finance its capital expenditure and manage its
mengelola utang yang jatuh tempo dengan maturing debts by maintaining sufficient cash and
menjaga kas yang cukup dan ketersediaan the availability of funding through an adequate
pendanaan melalui jumlah fasilitas kredit amount of committed credit facilities.
berkomitmen yang cukup.
Grup secara reguler mengevaluasi proyeksi The Group regularly evaluates its projected and
arus kas dan terus menerus menilai kondisi actual cash flow information and continuously
pasar keuangan untuk mengevaluasi assesses conditions in the financial markets to
kemungkinan mengejar inisiatif penggalangan evaluate the possibility of pursuing fund-raising
dana. initiatives.
Tabel berikut menyajikan profil jangka waktu The following table presents the maturity profile of
pembayaran liabilitas keuangan Grup the Group’s financial liabilities based on
berdasarkan pembayaran kontraktual yang undiscounted contractual payments.
tidak didiskontokan.
31 Desember/December 31, 2023
Biaya Jumlah
pinjaman/ tercatat/
< 1 tahun/ 1-2 tahun/ 2-3 tahun/ Costs of Carrying
< 1 year 1-2 years 2-3 years Total loan amounts
Pinjaman bank jangka
pendek 171.231 - - 171.231 - 171.231 Short-term bank loans
Utang usaha 1.004.817 - - 1.004.817 - 1.004.817 Trade payables
Liabilitas jangka pendek
lainnya: Other current liabilities:
Utang lain-lain 26.181 - - 26.181 - 26.181 Other payables
Titipan pelanggan 28.484 - - 28.484 - 28.484 Customer deposits
Liabilitas imbalan kerja Short-term employee
jangka pendek 274.538 - - 274.538 - 274.538 benefits liability
Beban akrual 2.405.488 - - 2.405.488 - 2.405.488 Accrued expenses
Utang sukuk - 700.000 - 700.000 (1.393) 698.607 Sukuk payable
Liabilitas sewa 255.042 111.140 30.363 396.545 - 396.545 Lease liabilities
Total 4.165.781 811.140 30.363 5.007.284 (1.393) 5.005.891 Total
128
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The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
36. MANAJEMEN RISIKO KEUANGAN (lanjutan) 36. FINANCIAL RISK MANAGEMENT (continued)
d. Risiko likuiditas (lanjutan) d. Liquidity risk (continued)
Tabel berikut menyajikan profil jangka waktu The following table presents the maturity profile of
pembayaran liabilitas keuangan Grup the Group’s financial liabilities based on
berdasarkan pembayaran kontraktual yang undiscounted contractual payments. (continued)
tidak didiskontokan. (lanjutan)
31 Desember/December 31, 2022
Biaya Jumlah
pinjaman/ tercatat/
< 1 tahun/ 1-2 tahun/ 2-3 tahun/ Costs of Carrying
< 1 year 1-2 years 2-3 years Total loan amounts
Pinjaman bank jangka
pendek 128.258 - - 128.258 - 128.258 Short-term bank loans
Utang usaha 678.678 - - 678.678 - 678.678 Trade payables
Liabilitas jangka pendek
lainnya: Other current liabilities:
Utang lain-lain 18.977 - - 18.977 - 18.977 Other payables
Titipan pelanggan 23.815 - - 23.815 - 23.815 Customer deposits
Liabilitas imbalan kerja Short-term employee
jangka pendek 237.560 - - 237.560 - 237.560 benefits liability
Beban akrual 2.175.267 - - 2.175.267 - 2.175.267 Accrued expenses
Utang sukuk - - 700.000 700.000 (2.134) 697.866 Sukuk payable
Liabilitas sewa 224.755 349.734 51.191 625.680 - 625.680 Lease liabilities
Total 3.487.310 349.734 751.191 4.588.235 (2.134) 4.586.101 Total
e. Pengelolaan modal e. Capital management
Tujuan Grup dalam pengelolaan modal adalah The Group’s objectives when managing capital
untuk mempertahankan kelangsungan usaha are to safeguard the Group’s ability to continue as
Grup guna memberikan imbal hasil kepada a going concern in order to provide returns for
pemegang saham dan manfaat kepada shareholders and benefits to other stakeholders
pemangku kepentingan lainnya serta menjaga and to maintain an optimum capital structure
struktur modal yang optimal yang meliputi utang covering debt and equity to minimise the cost of
dan ekuitas untuk mengurangi biaya modal. capital.
Secara periodik, Grup melakukan penilaian Periodically, the Group conducts debt valuation to
utang untuk menilai kemungkinan pembiayaan assess possibilities of refinancing existing debts
kembali utang yang ada dengan utang baru with new ones which have more efficient cost that
yang memiliki biaya yang lebih efisien sehingga will lead to more optimized cost-of-debt.
mengoptimalkan biaya utang.
Grup dipersyaratkan oleh Undang-undang The Group is required by the Limited Liability
No. 40 tahun 2007 tentang Perseroan Terbatas Company Law No. 40 of 2007 to allocate and
untuk mengalokasikan dana cadangan yang maintain a non-distributable reserve fund until
tidak boleh didistribusikan sampai dengan 20% such reserve reaches 20% of the issued and fully
dari modal saham ditempatkan dan disetor paid capital stock. This externally imposed capital
penuh. Persyaratan permodalan eksternal requirement is considered by the Group in the
tersebut dipertimbangkan oleh Grup dalam General Meeting of Shareholders.
Rapat Umum Pemegang Saham.
Perusahaan dan EFK dipersyaratkan untuk The Company and EFK are required to maintain
memelihara tingkat permodalan tertentu oleh certain level of capital by bank loan agreements
perjanjian pinjaman bank (Catatan 16). Pada (Notes 16). As of December 31, 2023 and
tanggal 31 Desember 2023 dan 2022, this externally imposed capital requirement
2022, persyaratan permodalan eksternal has been complied.
tersebut telah dipenuhi.
129
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The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
36. MANAJEMEN RISIKO KEUANGAN (lanjutan) 36. FINANCIAL RISK MANAGEMENT (continued)
e. Pengelolaan modal (lanjutan) e. Capital management (continued)
Strategi Grup adalah mempertahankan rasio The Group’s strategy is to maintain the maximum
utang terhadap ekuitas maksimal sebesar debt to equity ratio at 3 times and the minimum
3 kali dan rasio pengembalian utang minimal debt service coverage ratio at 1.1 times.
sebesar 1,1 kali.
Rasio utang terhadap ekuitas dihitung Debt to equity ratio was calculated by comparing
berdasarkan total liabilitas dibandingkan total liabilities to net equity. The calculation of debt
dengan ekuitas neto. Perhitungan rasio utang to equity ratios is as follows:
terhadap ekuitas adalah sebagai berikut:
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022
Total liabilitas 5.185.414 4.718.878 Total liabilities
Ekuitas - neto 4.416.068 4.117.211 Equity - net
Rasio utang terhadap ekuitas 1,2 1,1 Debt to equity ratio
Rasio pengembalian utang dihitung Debt service coverage ratio was calculated by
berdasarkan laba sebelum pajak, bunga, comparing earning before tax, interest,
penyusutan dan amortisasi dikurangi dividen depreciation and amortization less dividend to
terhadap pembayaran pokok dan bunga. principal and interest payment. Principal and
Pembayaran pokok dan bunga tidak termasuk interest payment exclude early repayment made.
pelunasan yang dipercepat. Perhitungan rasio The calculation of debt service coverage ratios is
pengembalian utang adalah sebagai berikut: as follows:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Laba sebelum pajak, bunga, Profit before tax, interest, depreciation
penyusutan dan amortisasi 1.374.239 1.247.700 and amortization
Dividen 189.032 54.374 Dividend
Pembayaran pokok dan bunga 329.199 354.365 Principal and interest payment
Rasio pengembalian utang 3,60 3,37 Debt service coverage ratio
37. TAMBAHAN INFORMASI ARUS KAS 37. SUPPLEMENTARY CASH FLOWS INFORMATION
Aktivitas signifikan yang tidak mempengaruhi arus Significant activities which did not affect the Group’s
kas Grup adalah sebagai berikut: cash flows are as follows:
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Penambahan aset tetap melalui: Addition of fixed assets through:
Utang usaha 103.019 42.890 Trade payable
130
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The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
37. TAMBAHAN INFORMASI ARUS KAS (lanjutan) 37. SUPPLEMENTARY CASH FLOWS INFORMATION
(continued)
Perubahan pada liabilitas yang timbul dari aktivitas Movement of liabilities arising from financing activities
pendanaan pada laporan arus kas konsolidasian in the consolidated statement of cash flows are as
adalah sebagai berikut: follows:
Non- arus kas/Non-cash flow
31 Desember
Selisih kurs/ 2023/
1 Januari 2023/ Arus kas/ Foreign exchange Lainnya/ December 31,
January 1, 2023 Cash flow difference Others 2023
Pinjaman bank jangka pendek 128.258 43.261 (288) - 171.231 Short-term bank loans
Utang sukuk 697.866 - - 741 698.607 Sukuk payable
Liabilitas sewa 578.847 (258.639) - 53.171 373.379 Lease liabilities
Total 1.404.971 (215.378) (288) 53.912 1.243.217 Total
Non- arus kas/Non-cash flow
31 Desember
Selisih kurs/ 2023/
1 Januari 2022/ Arus kas/ Foreign exchange Lainnya/ December 31,
January 1, 2022 Cash flow difference Others 2022
Pinjaman bank jangka pendek 167.975 (69.636) 29.919 - 128.258 Short-term bank loans
Pinjaman bank jangka panjang 165.222 (167.836) 1.007 1.607 - Long-term bank loans
Utang sukuk 697.669 - - 197 697.866 Sukuk payable
Liabilitas sewa 101.097 (247.500) - 725.250 578.847 Lease liabilities
Total 1.131.963 (484.972) 30.926 727.054 1.404.971 Total
38. PERISTIWA SETELAH TANGGAL PELAPORAN 38. EVENTS AFTER REPORTING PERIOD
a. Berdasarkan Akta Notaris No. 33 tanggal a. Based on the Notary Deed No. 33 dated
17 Januari 2024 oleh Aulia Taufani, S.H., January 17, 2024 by Aulia Taufani, S.H., the
Perusahaan telah mengadakan Rapat Umum Company has held Extraordinary General
Pemegang Saham Luar Biasa (RUPSLB) yang Meeting of Shareholders on January 17, 2024.
diadakan pada tanggal 17 Januari 2024. The shareholders of the Company have
Pemegang saham Perusahaan telah approved the appointment of Nur Endro
menyetujui penunjukkan Nur Endro Buwono Buwono as the President Commissioner, Denie
sebagai Komisaris Utama, Denie S. S. Tampubolon as Independent Commissioner,
Tampubolon sebagai Komisaris Independen, Bachtiar Soeria Atmadja as President Director,
Bachtiar Soeria Atmadja sebagai Direktur Arief Prasetyo Handoyo as Business
Utama, Arief Prasetyo Handoyo sebagai Development Director, Endro Hartanto as
Direktur Pengembangan Usaha, Endro Operations Director, and Stanley Iriawan as
Hartanto sebagai Direktur Operasi, dan Finance Director starting from January 17,
Stanley Iriawan sebagai Direktur Keuangan 2024. Therefore, the composition of the Boards
terhitung mulai tanggal 17 Januari 2024. of Commissioners and Directors are as follows:
Sehingga, susunan Dewan Komisaris dan
Direksi adalah sebagai berikut:
Dewan Komisaris Board of Commissioners
Komisaris Utama Nur Endro Buwono President Commissioner
Komisaris Independen Lusiaga Levi Susila Independent Commissioner
Komisaris Independen Denie Samuel Tampubolon Independent Commissioner
Komisaris Wakhid Hasyim Commissioner
Direksi Board of Directors
Direktur Utama Bachtiar Soeria Atmadja President Director
Direktur Pengembangan Usaha Arief Prasetyo Handoyo Business Development Director
Direktur Operasi Endro Hartanto Operations Director
Direktur Keuangan Stanley Iriawan Finance Director
Direktur Sumber Daya Manusia Human Resources
& Umum Hera Handayani & General Affair Director
131
Page 560
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
38. PERISTIWA SETELAH TANGGAL PELAPORAN 38. EVENTS AFTER REPORTING PERIOD (continued)
(lanjutan)
b. Berdasarkan perjanjian kredit tanggal b. Based on the credit agreement dated
10 Januari 2024, EPN memperoleh fasilitas January 10, 2024, EPN obtained a Line Facility
Line Facility untuk Pembiayaan Investasi for Investment Financing under a non-revolving
dengan skema Musyarakah yang bersifat non Musyarakah scheme with a maximum financing
revolving dengan jumlah limit pembiayaan limit of Rp155,000 from PT Bank Syariah
maksimal sebesar Rp155.000 dari PT Bank Indonesia Tbk. The term of this Line Facility
Syariah Indonesia Tbk. Jangka waktu agreement is 78 months from the date of signing
perjanjian Line Facility ini adalah 78 bulan the Agreement.
sejak tanggal penandatanganan Perjanjian.
Fasilitas ini mengharuskan EPN untuk These facilities require EPN to comply to
memelihara kondisi keuangan sebagaimana maintain financial conditions as stipulated in the
ditetapkan dalam perjanjian kredit: credit agreement:
- Minimal Current Ratio sebesar 1 kali. - Minimal Current Ratio of 1 time.
- Minimal Debt Service Coverage Ratio - Minimal Debt Service Coverage Ratio of 3
sebesar 1 kali. times.
- Maksimal Debt to Equity Ratio sebesar 3 - Maximal Debt to Equity Ratio of 3 times.
kali.
Fasilitas ini diberikan tanpa jaminan (clean- These facilities are provided on a clean-basis.
basis).
Pada tanggal 25 Januari 2024, EPN On January 25, 2024, EPN proposed the
mengajukan permohonan realisasi financing realization request of Rp98,500 for the
pembiayaan sebesar Rp98.500 untuk procurement of fuel tanker with a term of 60
pengadaan mobil tangki dengan jangka waktu months.
60 bulan.
c. Pada tanggal 12 Februari 2024, EFK menerima c. On February 12, 2024, EFK received refund on
pengembalian lebih bayar pajak atas PPN overpayment of VAT for fiscal year 2022. After
untuk tahun pajak 2022. Setelah being compensated with underpayment of
dikompensasikan dengan kurang bayar pajak various taxes for the same fiscal year, the net
untuk masa pajak yang sama, jumlah yang refund received amounted to Rp56,342.
diterima sebesar Rp56.342.
39. HAL LAINNYA 39. OTHER MATTER
Kondisi peperangan di Ukraina The war in Ukraine
Invasi Rusia ke Ukraina menimbulkan tantangan Russia’s recent invasion of Ukraine poses wide-
yang luas. Mengingat situasi yang sedang ranging challenges. Given the evolving situation, there
berkembang, ada banyak faktor dan peristiwa yang are many unknown factors and events that could
belum atau tidak dapat diketahui yang dapat materially impact to Group operations.
berdampak material terhadap operasi Grup.
Peristiwa terkait kondisi peperangan di Ukraina ini These events related to the war in Ukraine have and
telah dan terus berdampak pada harga komoditas, continue to impact commodity prices, our supply chain,
rantai pasokan, risiko kredit termasuk yang terkait credit risks including those related to receivables,
dengan piutang, perdagangan komoditas, commodity trading, treasury and other factors. Any of
perbendaharaan, dan faktor lainnya. Salah satu dari these factors, individually or in aggregate, could have
faktor-faktor ini, secara individu atau agregat, dapat a material effect on the Group’s earnings, cash flows
berdampak material terhadap pendapatan, arus kas, and financial condition.
dan kondisi keuangan Grup.
132
Page 561
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
39. HAL LAINNYA (lanjutan) 39. OTHER MATTER (continued)
Kondisi peperangan di Ukraina (lanjutan) The war in Ukraine (continued)
Grup telah dan mungkin terus menilai dampak yang The Group has and may continue to assess the impact
disebabkan oleh kondisi peperangan di Ukraina of the war in Ukraine to Group’s operations. Further
terhadap operasi Perusahaan. Pengaruh lebih lanjut significant impact of the war, if any, will be reflected in
yang signifikan dari peperangan ini, bila ada, akan the Group’s financial reporting in the subsequent
direfleksikan dalam pelaporan keuangan Grup di periods.
periode-periode berikutnya.
40. INFORMASI KEUANGAN ENTITAS INDUK 40. PARENT ENTITY FINANCIAL INFORMATION
Berikut ini adalah Informasi Keuangan terpisah The following is separate PT Elnusa Tbk (the Parent
PT Elnusa Tbk (Entitas Induk), terdiri dari laporan Entity)’s Financial Information, consisting of the
posisi keuangan Entitas Induk pada tanggal 31 statement of financial position of the Parent Entity as
Desember 2023 dan laporan laba rugi dan of December 31, 2023 and statements of profit or loss
penghasilan komprehensif lain, laporan perubahan and other comprehensive income, statement of
ekuitas dan arus kas Entitas Induk terkait untuk changes in equity and cash flows of the Parent Entity
tahun yang berakhir 31 Desember 2023 dan ikhtisar for the year ended December 31, 2023, and a
informasi kebijakan akuntansi material. Informasi summary of material accounting policies information.
Keuangan Entitas Induk disajikan sebagai catatan The Parent Entity’s Financial Information is presented
terhadap laporan keuangan konsolidasian Grup as note to the consolitadted financial statements of the
pada tanggal 31 Desember 2023 dan untuk tahun Group as of December 31, 2023 and for the year then
yang berakhir pada tanggal tersebut. ended.
133
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The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
40. INFORMASI KEUANGAN ENTITAS INDUK 40. PARENT ENTITY FINANCIAL INFORMATION
(lanjutan) (continued)
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
31 Desember/December 31,
2023 2022
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 1.278.915 861.349 Cash and cash equivalents
Piutang usaha - neto Trade receivables - net
Pihak ketiga 186.684 122.596 Third parties
Pihak berelasi 1.313.284 1.418.650 Related parties
Aset keuangan lancar lainnya - neto 121 1.117 Other current receivables - net
Persediaan - neto 140.697 149.319 Inventories - net
Uang muka - lancar 27.248 7.091 Advances - current
Pajak dibayar di muka - bagian lancar 50.809 54.490 Prepaid taxes - current portion
Biaya dibayar di muka 25.686 9.788 Prepaid expenses
Total Aset Lancar 3.023.444 2.624.400 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Piutang pihak berelasi 8.497 68.053 Due from related party
Aset keuangan tidak lancar Other non-current financial
lainnya - neto 111.000 111.000 assets - net
Investasi pada entitas anak 526.377 526.377 Investments in subsidiaries - net
Uang muka - tidak lancar 37.074 30.809 Advances - non-current
Aset tetap - neto 896.087 910.627 Fixed assets - net
Aset takberwujud - neto 6.492 7.184 Intangible assets - net
Properti investasi - neto 131.724 131.811 Investment properties - net
Pajak dibayar di muka - Prepaid taxes - non-current
bagian tidak lancar 190.636 221.932 portion
Aset pajak tangguhan 108.928 106.448 Deffered tax assets
Aset lain-lain 22.472 19.669 Other assets
Aset hak guna 16.126 9.915 Right of use assets
Total Aset Tidak Lancar 2.055.413 2.143.825 Total Non-current Assets
TOTAL ASET 5.078.857 4.768.225 TOTAL ASSETS
134
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The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
40. INFORMASI KEUANGAN ENTITAS INDUK 40. PARENT ENTITY FINANCIAL INFORMATION
(lanjutan) (continued)
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION
(continued)
31 Desember/December 31,
2023 2022
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha: Trade payables:
Pihak ketiga 214.462 134.990 Third parties
Pihak berelasi 161.563 184.838 Related parties
Liabilitas jangka pendek lainnya 37.649 18.012 Other current liabilities
Liabilitas imbalan kerja Short-term employee
jangka pendek 177.676 99.401 benefits liability
Utang pajak 43.941 37.233 Taxes payable
Beban akrual 1.139.417 1.102.658 Accrued expenses
Liabilitas sewa - bagian lancar 8.763 6.230 Lease liabilities - current portion
Total Liabilitas Jangka Pendek 1.783.471 1.583.362 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang sukuk 698.607 697.866 Sukuk payable
Liabilitas sewa - bagian tidak lancar 8.731 5.370 Lease liabilities – net of current portion
Liabilitas imbalan kerja 56.584 38.129 Employee benefits liability
Total Liabilitas Jangka Panjang 763.922 741.365 Total Non-current Liabilities
TOTAL LIABILITAS 2.547.393 2.324.727 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Share capital - Rp100 (full amount)
Rp100 (nilai penuh) per saham par value per share
Modal dasar - 22.500.000.000 saham Authorized - 22,500,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
7.298.500.000 saham 729.850 729.850 7,298,500,000 shares
Tambahan modal disetor 453.011 453.011 Additional paid-in capital
Saldo laba: Retained earnings:
Dicadangkan 158.109 158.109 Appropriated
Tidak dicadangkan 1.242.960 1.140.955 Unappropriated
Penghasilan komprehensif lain (52.466) (38.427) Other comprehensive income
EKUITAS - NETO 2.531.464 2.443.498 EQUITY - NET
TOTAL LIABILITAS DAN EKUITAS 5.078.857 4.768.225 TOTAL LIABILITIES AND EQUITY
135
Page 564
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
40. INFORMASI KEUANGAN ENTITAS INDUK 40. PARENT ENTITY FINANCIAL INFORMATION
(lanjutan) (continued)
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
PENDAPATAN 4.300.276 4.017.751 REVENUES
BEBAN POKOK PENDAPATAN (3.870.064) (3.789.387) COST OF REVENUES
LABA BRUTO 430.212 228.364 GROSS PROFIT
Beban penjualan (4.522) (3.798) Selling expenses
Beban umum dan administrasi (306.429) (240.657) General and administrative expenses
Pendapatan keuangan 55.324 21.843 Interest income
Beban keuangan (73.766) (71.964) Finance expenses
Lain-lain - neto 222.497 233.633 Others - net
LABA SEBELUM PAJAK FINAL PROFIT BEFORE FINAL TAX
DAN PAJAK PENGHASILAN 323.316 167.421 AND INCOME TAX
Beban pajak final (12.196) (12.020) Final tax expense
LABA SEBELUM PAJAK PENGHASILAN 311.120 155.401 PROFIT BEFORE INCOME TAX
Manfaat (beban) pajak penghasilan (20.083) 14.913 Income tax (expense) benefit
LABA TAHUN BERJALAN 291.037 170.314 PROFIT FOR THE YEAR
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified to
ke laba rugi profit or loss
Pengukuran kembali program Remeasurements of defined
imbalan pasti (17.762) 11.105 benefit plans
Pajak tangguhan terkait 3.723 (2.443) Related deferred tax
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
SETELAH PAJAK (14.039) 8.662 AFTER TAX
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN 276.998 178.976 FOR THE YEAR
136
Page 565
The original consolidated financial statements included herein
are in the Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
40. INFORMASI KEUANGAN ENTITAS INDUK (lanjutan) 40. PARENT ENTITY FINANCIAL INFORMATION (continued)
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Saldo laba/Retained earnings Penghasilan
Tambahan komprehensif
modal disetor/ Tidak lain/Other Ekuitas -
Modal saham/ Additional Dicadangkan/ dicadangkan/ comprehensive neto/
Share capital paid-in capital Appropriated Unappropriated income Equity - net
Saldo pada tanggal 31 Desember 2021 729.850 453.011 155.934 1.027.190 (47.089) 2.318.896 Balance as of December 31, 2021
Dividen kas - - - (54.374) - (54.374) Cash dividend
Cadangan Umum - - 2.175 (2.175) - - Appropriation for general reserve
Laba komprehensif - - - 170.314 8.662 178.976 Comprehensive income
Saldo pada tanggal 31 Desember 2022 729.850 453.011 158.109 1.140.955 (38.427) 2.443.498 Balance as of December 31, 2022
Dividen kas - - - (189.032) - (189.032) Cash dividend
Laba komprehensif - - - 291.037 (14.039) 276.998 Comprehensive income
Saldo pada tanggal 31 Desember 2023 729.850 453.011 158.109 1.242.960 (52.466) 2.531.464 Balance as of December 31, 2023
137
Page 566
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
40. INFORMASI KEUANGAN ENTITAS INDUK 40. PARENT ENTITY FINANCIAL INFORMATION
(lanjutan) (continued)
LAPORAN ARUS KAS STATEMENT OF CASH FLOW
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan dari pelanggan 4.363.529 3.795.394 Receipts from customers
Pembayaran kepada pemasok Payments to suppliers
dan kontraktor (3.101.389) (2.793.979) and contractors
Pembayaran untuk karyawan (953.739) (647.639) Payments to employees
Kas yang dihasilkan dari operasi 308.401 353.776 Cash generated from operations
Penerimaan pendapatan keuangan 55.076 20.379 Receipts of finance income
Pembayaran beban administrasi bank (11.539) (5.398) Payments of bank administration expenses
Penerimaan restitusi pajak 228.183 222.837 Receipts of tax refunds
Pembayaran kepada pemerintah (3.274) - Cash paid to government
Penerimaan lainnya - neto 1.338 2.396 Other receipts - net
Kas neto diperoleh dari Net cash provided by
aktivitas operasi 578.185 593.990 operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penerimaan dividen kas dari Receipts of cash dividends from
perusahaan asosiasi 200.628 245.291 associates
Pembelian aset tetap (153.539) (125.316) Purchases of fixed assets
Penerimaan dari penjualan aset tetap 307 1.490 Proceeds from sale of fixed assets
Kas neto diperoleh dari Net cash provided by
aktivitas investasi 47.396 121.465 investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan dari pinjaman bank - 433.790 Proceeds from bank loans
Pembayaran pinjaman bank - (675.925) Payments of bank loans
Pembayaran dividen kas (189.032) (54.374) Payments of cash dividends
Pembayaran bunga Payment of interest
pinjaman dan imbalan sukuk (63.000) (62.241) from expenses and sukuk
Pembayaran liabilitas sewa (12.072) (36.885) Payment of lease liabilities
Penerimaan dari pihak hubungan Proceeds from due to
berelasi 59.616 77.237 related party
Penarikan (penempatan) kas yang Withdrawal (placement) of
dibatasi penggunaannya - neto - 21.530 restricted cash - net
Kas neto digunakan untuk Net cash used in
aktivitas pendanaan (204.488) (298.868) financing activities
Dampak perubahan selisih kurs Effect of exchange rate changes
terhadap kas dan setara kas (3.527) 23.883 on cash and cash equivalents
KENAIKAN NETO NET INCREASE IN
KAS DAN SETARA KAS 417.566 440.470 CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PADA AWAL TAHUN 861.349 420.879 AT THE BEGINNING OF THE YEAR
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AKHIR TAHUN 1.278.915 861.349 AT THE END OF THE YEAR
138
Page 567
The original consolidated financial statements included herein are in the
Indonesian language.
PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 As of December 31, 2023
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
40. INFORMASI KEUANGAN ENTITAS INDUK 40. PARENT ENTITY FINANCIAL INFORMATION
(lanjutan) (continued)
IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI SUMMARY OF MATERIAL ACCOUNTING
MATERIAL POLICIES INFORMATION
Dasar penyusunan informasi keuangan entitas Basis of preparation of the parent entity financial
induk information
PSAK 4 (Revisi 2021) mengatur dalam hal Entitas PSAK 4 (Revised 2021) regulates that when a Parent
Induk memilih untuk menyajikan laporan keuangan Entity elected to present the separate financial
tersendiri maka laporan tersebut hanya dapat statements, such financial statements should be
disajikan sebagai informasi tambahan dalam presented as supplementary information to the
laporan keuangan konsolidasian. Laporan consolidated financial statements. Separate financial
keuangan tersendiri adalah laporan keuangan yang statements are those presented by a parent, in which
disajikan oleh entitas induk yang mencatat investasi the investments in subsidiaries, associate entity and
pada entitas anak, entitas asosiasi, dan joint control entity are accounted for on the basis of the
pengendalian bersama entitas berdasarkan direct equity interest rather than on the basis of the
kepemilikan ekuitas langsung bukan berdasarkan reported results and net assets of the investees.
pelaporan hasil dan aset neto investee.
Kebijakan akuntansi yang diterapkan dalam Accounting policies adopted in the preparation of the
penyusunan informasi keuangan Entitas Induk parent entity financial information are the same as the
adalah sama dengan kebijakan akuntansi yang accounting policies adopted in the preparation of the
diterapkan dalam penyusunan laporan keuangan Group’s consolidated financial statements as
konsolidasian Grup sebagaimana diungkapkan disclosed in Note 2 to the consolidated financial
dalam Catatan 2 atas laporan keuangan statements, except for investments in subsidiaries.
konsolidasian, kecuali untuk penyertaan pada
entitas anak.
Penyertaan saham pada entitas anak dicatat pada Investments in shares of stocks of subsidiaries are
biaya perolehan. Entitas induk mengakui dividen accounted for at acquisition cost. The parent entity
dari entitas anak pada laporan laba rugi entitas induk recognizes dividend from subsidiaries in the Parent
ketika hak menerima dividen ditetapkan. Entity;s profit and loss when its right to receive the
dividend is established.
139
Page 568
HALAMAN INI SENGAJA DIKOSONGKAN This page is intentionally left blank
Page 569
Page 570
2023 Laporan Tahunan
Annual Report
Tahapan Baru
Mencapai Keunggulan
New Journey for Excellence
PT ELNUSA Tbk
Graha Elnusa 16th Floor
Jl. TB Simatupang Kav. 1B
Jakarta 12560-Indonesia
Telepon | Telephone : +62 21-7883 0850 (Hunting)
Faksimili | Facsimile : +62 21-7883 0907
Surel | E-mail : corporate@elnusa.co.id
Situs | Website : www.elnusa.co.id
Names mentioned 182 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Kantor Akuntan Publik Public Accounting Office
p.4 ×2
unresolved
person
Keberagaman Komposisi
· Komisaris
p.5
unresolved
org
Indonesia Stock Exchange
p.15 ×3
unresolved
org
Bank BRI
p.16 ×2
unresolved
org
KHAN Co., Ltd.
p.17 ×2
unresolved
org
Milik
p.18
unresolved
org
PT Bumi Laksamana
p.18
unresolved
org
PT Pertamina Hulu Sanga Sanga
p.18 ×2
unresolved
org
PT Pertamina Hulu Indonesia
p.18 ×5
unresolved
org
PT Elnusa Petrofin
p.19 ×13
unresolved
org
PT Elnusa Fabrikasi
p.19 ×4
unresolved
org
Kementerian BUMN
p.20 ×3
unresolved
org
Ministry of SOEs and EMR
p.20
unresolved
org
PT Badak NGL
p.21
unresolved
org
PT Badak
p.21
unresolved
org
PT Electronika Nusantara
p.22 ×4
unresolved
org
PT Pertamina Hulu Rokan
p.22 ×2
unresolved
org
PT Pertamina EP Pantai Laut
p.24
unresolved
org
PT Pertamina EP Java Sea Coast
p.24
unresolved
org
PT Sigma
p.24
unresolved
org
PT Patra Nusa Data
p.24 ×5
unresolved
org
PT Sigma Cipta
p.24
unresolved
org
Sertifikasi SGS Indonesia.
p.24
unresolved
org
PT Pertamina SPBP
p.25
unresolved
org
PT Pertamina EP Regional Java
p.25
unresolved
org
PT Sigma Cipta Utama
p.26 ×6
unresolved
org
Geothermal Energy Tbk
p.26 ×2
unresolved
org
PT Sigma Cipta Utama Management System
p.26
unresolved
person
Imam Gunarto.
p.28
unresolved
org
PT Huafu Hope Indonesia
p.28
unresolved
org
PT Huafu Hope New Year
p.28
unresolved
org
PT Elnusa Peetrofin
p.29
unresolved
person
Nur Endro Buwono
· Komisaris Utama
p.29 ×3
unresolved
person
Atmadja
· Direktur Utama
p.29 ×2
unresolved
—
Arief Prasetyo Handoyo
· Direktur
p.29 ×2
unresolved
person
EFK
· Direktur
p.29
unresolved
person
Endro Hartanto
· Direktur
p.29 ×3
unresolved
—
Iriawan
· Direktur Keuangan
p.29
unresolved
org
Direktorat Jenderal Pajak.
p.30
unresolved
org
Directorate General of Taxation.
p.30
unresolved
org
PT Pertamina EP Pangkalan Susu
p.32 ×2
unresolved
org
Menteri Ketenagakerjaan.
p.33
unresolved
org
Minister of Manpower. Manpower.
p.33
unresolved
org
Menteri Ketenagakerjaan. Occupational
p.33
unresolved
org
Minister
p.33
unresolved
org
Minister of Manpower.
p.33
unresolved
org
PT Patra Trading.
p.33 ×2
unresolved
org
PT Pertamina Patra Niaga Region
p.34
unresolved
org
Kementerian BUMN. Sebagian
p.40
unresolved
org
Ministry of SOE. Most
p.40
unresolved
org
Ministry of BUMN. Kementerian BUMN. Sepanjang
p.43
unresolved
—
Shareholders Prabowo
· Komisaris Utama
p.43
unresolved
—
Agus Prabowo
· President Commissioner
p.43
unresolved
—
Hernawan Bekti Sasongko
· Independent Commissioner
p.43
unresolved
org
Kementerian Badan Usaha Milik Negara
p.43
unresolved
org
Ministry of State-Owned Enterprises
p.43 ×3
unresolved
org
Kementerian Badan Usaha Milik Negara Berita Acara Konsultasi
p.43
unresolved
org
Ministry of BUMN
p.43
unresolved
person
Lusiaga Levi Susila
· Komisaris Independen
p.43 ×2
unresolved
person
Wakhid Hasyim
· Komisaris
p.43 ×2
unresolved
org
Pusat Statistik
p.48
unresolved
org
Financial Services Authority
p.51 ×3
unresolved
—
Tenny Elfrida
· Direktur
p.53 ×2
unresolved
—
John Hisar Simamora
· President Director
p.53
unresolved
person
Charles Harianto Lumbantobing
· Direktur
p.53 ×3
unresolved
person
Stanley Iriawan
· Direktur Keuangan
p.53
unresolved
org
Kementerian Badan Usaha Milik
p.53
unresolved
org
PT Elektronika Nusantara
p.60 ×4
unresolved
—
Amandement
p.60
unresolved
person
Sinta Susikto
· Notaris
p.60 ×3
unresolved
—
Pendirian
p.60 ×2
unresolved
—
Peresmian
p.60
unresolved
—
Dasar Hukum Pendirian
p.60
unresolved
person
Tan Thong Kie
· Notaris
p.60 ×2
unresolved
org
Menteri Kehakiman Republik Indonesia
p.60 ×2
unresolved
org
Minister of Justice
p.60 ×2
unresolved
—
Objective and Purpose
p.60
unresolved
org
PT Elnusa Drillling Services
p.62 ×2
unresolved
org
PT Elektronika
p.62 ×2
unresolved
org
PT Elnusa Geosains Services
p.62 ×2
unresolved
org
PT Elnusa Workover Services
p.62 ×2
unresolved
org
Kementerian BUMN No. SE-
p.66
unresolved
person
Ministry of SOE No. SE-
p.66
unresolved
org
PT Pertamina Hulu Energi No. Prin-
p.66
unresolved
org
PT Pertamina PHE
p.66
unresolved
person
Aulia Taufani
· Notaris
p.72 ×3
unresolved
org
Menteri Hukum dan Hak Asasi
p.72
unresolved
org
Minister of Law and Human Rights
p.72
unresolved
org
PT Elnusa Geosains Indonesia
p.75 ×3
unresolved
org
PT Elnusa Oilfield Services
p.75 ×3
unresolved
org
PT Elnusa Oilfield
p.75 ×2
unresolved
org
PT Elnusa Trans Samudera
p.77 ×2
unresolved
org
PT Pertamina EP
p.78 ×15
unresolved
org
Kementerian Energi dan Sumber Daya Mineral
p.78
unresolved
org
Ministry of Energy and Mineral Resources
p.78
unresolved
person
SDM
· Direktur Keuangan
p.87
unresolved
—
Served
· President Commissioner
p.88 ×13
unresolved
org
PT Pertamina Drilling
p.88
unresolved
org
PT Pertamina Work Experience
p.88 ×3
unresolved
org
PT Surabaya Industrial Estate
p.89
unresolved
org
PT Surabaya Industrial Work Experience
p.89
unresolved
org
Menteri PUPR Bidang
p.89
unresolved
org
Minister of Public Works Position
p.89
unresolved
org
PT Pilar Anggaraksa
p.90
unresolved
org
PT Permata Drilling
p.90
unresolved
org
PT Permata Drilling International
p.90
unresolved
org
PT Saripari Pertiwi Abadi
p.90
unresolved
org
PT Saripari Pertiwi
p.90
unresolved
org
PT Pertamina Internasional
p.91 ×2
unresolved
org
PT Pertamina Irak Eksplorasi
p.91
unresolved
org
PT Pertamina Iraq Produksi
p.91
unresolved
org
PT Pertamina Eksplorasi
p.91
unresolved
org
PT Pertamina EP Cepu
p.91 ×5
unresolved
org
Menteri ESDM
p.91
unresolved
org
Minister of Energy
p.91
unresolved
org
Supervisi Otoritas Jasa
p.92
unresolved
org
PT Kliring Berjangka
p.92
unresolved
org
PT Kliring Indonesia
p.92
unresolved
org
Pengembangan Sumber Daya
p.93
unresolved
org
Kementerian Energi
p.93 ×3
unresolved
org
Ministry of Energy and Mineral dan Sumber Daya Mineral
p.93
unresolved
org
Pendidikan dan Pelatihan Energi
p.93
unresolved
org
Direktorat Jenderal Minyak
p.93
unresolved
org
Directorate General of Oil Gas Bumi
p.93
unresolved
org
Kementerian Energi dan Sumber
p.93
unresolved
org
Ministry of Energy and Mineral Daya Mineral
p.93
unresolved
org
Ministry of Energy
p.93
unresolved
org
Bank ICBC
p.94
unresolved
org
Bank ICBC Indonesia
p.94
unresolved
org
PT Bina Rasano
p.94
unresolved
org
PT Bina Rasano Engineering
p.94
unresolved
org
PT Deka Petrindo
p.94 ×2
unresolved
org
PT Telekomindo
p.94
unresolved
org
PT Telekomindo Nusantoro
p.94
unresolved
org
Bank Persyarikatan
p.94
unresolved
org
Bank Persyarikatan Indonesia
p.94
unresolved
org
Bank Universal
p.94 ×2
unresolved
org
Bank Putera Multikarsa
p.94 ×2
unresolved
person
Rangkap
· Komisaris
p.94 ×3
unresolved
org
PT Pertamina Hulu
p.95 ×3
unresolved
—
Operation Menjabat
· Direktur
p.96
unresolved
org
PT Pertamina EP Cepu Work Experience
p.96
unresolved
org
PT Pertamina EP Sumatera
p.97
unresolved
org
PT Patra Drilling Contractor
p.98 ×2
unresolved
org
PT PPA Kapital
p.98 ×4
unresolved
org
PT Bumi Asri Prima Pratama
p.98 ×3
unresolved
org
PT Bumi Asri Prima
p.98
unresolved
org
PT Jasatama
p.100 ×2
unresolved
org
PT Sigma Cipta Utama. Concurrent Position
p.100
unresolved
—
General Affairs Menjabat
· Direktur
p.101
unresolved
org
PT Quant Capital Investama
p.101 ×2
unresolved
org
PT Pertamina Hulu Energi Kepemilikan Saham
p.110
unresolved
org
Domestik
p.110
unresolved
person
Charles Harianto Lumban
· Direktur
p.111
unresolved
org
PT ELNUSA OILFIELD SERVICES Perusahaan
p.115
unresolved
—
(Rp juta)
· Uraian
p.115
unresolved
org
PT ELNUSA GEOSAINS INDONESIA Perusahaan
p.115
unresolved
org
PT Elnusa Geosains
p.115
unresolved
org
PT Elnusa Geosains Indonesia Indonesia
p.115
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