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Tentang Laporan Tahunan
About Annual Report
Laporan Tahunan PT Solusi Bangun Indonesia Tbk (Solusi The Annual Report of PT Solusi Bangun Indonesia Tbk (Solusi
Bangun Indonesia/Perseroan) diterbitkan bersamaan dengan Bangun Indonesia/Company) is published simultaneously with
Laporan Keberlanjutan Tahun Buku 2025, merupakan satu the Sustainability Report for the 2025 Fiscal Year, forming
kesatuan yang tidak terpisahkan. Laporan ini diterbitkan an inseparable whole. This report is published to provide
sebagai informasi mengenai gambaran secara utuh tentang information on a comprehensive overview of the risks,
risiko, peluang, dan prospek usaha, kinerja keberlanjutan. opportunities, and business prospects, as well as sustainability
Melalui laporan ini diharapkan mampu memudahkan performance, which is expected to facilitate shareholders
pemegang saham dan pemangku kepentingan dalam and stakeholders in understanding Solusi Bangun Indonesia’s
memahami tujuan strategis, perkembangan usaha dan strategic objectives, business development, and business
keberlanjutan bisnis Solusi Bangun Indonesia di tahun 2025. sustainability in 2025.
Laporan ini disusun berdasarkan Undang-Undang No. 40 This report is prepared in accordance with Law No. 40 of
Tahun 2007 tentang Perseroan Terbatas, Anggaran Dasar 2007 concerning Limited Liability Companies, the Company’s
Perusahaan, Peraturan Otoritas Jasa Keuangan No. 29/ Articles of Association, and Financial Services Authority
POJK.04/2016 tentang Laporan Tahunan Emiten atau Regulation No. 29/POJK.04/2016 concerning Annual
Perusahaan Publik dan Surat Edaran Otoritas Jasa Keuangan Reports of Issuers or Public Companies and Financial Services
No. 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan Authority Circular Letter No. 16/SEOJK.04/2021 concerning
Tahunan Emiten atau Perusahaan Publik. the Form and Content of Annual Reports of Issuers or Public
Companies.
Dalam laporan ini terdiri dari pembahasan Ikhtisar Kinerja, This report consists of a discussion of Performance Highlights,
Laporan Manajemen, Profil Perusahaan, Analisis dan Management Report, Company Profile, Management
Pembahasan Manajemen, Fungsi Pendukung Bisnis, Tata Discussion and Analysis, Business Support Functions,
Kelola Perusahaan, Tanggung Jawab Sosial dan Lingkungan, Corporate Governance, Corporate Social Responsibility, and
dan Laporan Keuangan yang telah diaudit per 31 Desember Audited Financial Statements as of December 31, 2025.
2025.
Dalam laporan terdapat penyebutan satuan mata uang “Rp” The report uses the currency unit “Rp” to refer to the official
merujuk pada mata uang resmi Republik Indonesia. Semua currency of the Republic of Indonesia. All financial information
informasi keuangan disajikan dalam mata uang Rupiah sesuai is presented in Rupiah following Indonesian Financial
dengan Standar Akuntansi Keuangan Indonesia. Accounting Standards.
Laporan Tahunan disajikan dalam dua bahasa, yaitu Bahasa The Annual Report is presented bilingual, in Indonesian and
Indonesia dan Bahasa Inggris dengan menggunakan jenis dan English, by using an easy-to-read font and size, and is printed
ukuran huruf yang mudah dibaca dan dicetak dengan kualitas in good quality. This Annual Report can be viewed and
yang baik. Laporan Tahunan ini dapat dilihat dan diunduh di downloaded at www.solusibangunindonesia.com/en/annual-
website www.solusibangunindonesia.com/laporan-tahunan/. report/.
Laporan Tahunan 2025 Annual Report
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Sanggahan dan Batasan Tanggung Jawab
Disclaimer
Dalam Laporan Tahunan ini memuat pernyataan mengenai This Annual Report contains statements regarding the
kondisi keuangan, operasional, rencana, proyeksi, strategi, Company’s financial condition, operations, plans, projections,
kebijakan, tujuan dan keberlanjutan Perusahaan, digolongkan strategies, policies, objectives, and sustainability. These
sebagai pernyataan ke depan dalam pelaksanaan perundang- statements are classified as forward-looking statements
undangan yang berlaku, kecuali hal-hal yang bersifat historis. under applicable laws, except for historical matters. These
Pernyataan-pernyataan tersebut memiliki prospek risiko, statements are subject to risks and uncertainties and may
ketidakpastian, serta dapat mengakibatkan perkembangan cause actual developments to differ materially from those
aktual secara material berbeda dari yang dilaporkan. reported.
Pernyataan-pernyataan prospektif dalam Laporan Tahunan ini The forward-looking statements in this Annual Report are
dibuat berdasarkan berbagai asumsi mengenai kondisi terkini based on various assumptions regarding current and future
dan mendatang, serta dinamika bisnis di mana Perusahaan conditions, as well as the business dynamics in which the
menjalankan kegiatan usaha. Pernyataan tersebut bukan Company operates. These statements are not guarantees of
menjadi jaminan mengenai kinerja Perseroan, karena dapat the Company’s performance, as they are subject to change
berubah dan menyesuaikan dengan dinamika bisnis di masa and adjustment to future business dynamics.
mendatang.
PT Solusi Bangun Indonesia Tbk 1
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Tema Laporan Tahunan 2025 2025 Annual Report Theme 2 Laporan Tahunan 2025 Annual Report
Page 5
Tema Laporan Tahunan 2025
2025 Annual Report Theme
Akselerasi Transformasi untuk Pertumbuhan Berkelanjutan
Accelerating Transformation for Sustainable Growth
Di tengah tantangan industri saat ini, Solusi Bangun Amid the prevailing industry challenges, Solusi
Indonesia senantiasa mempercepat langkah Bangun Indonesia continues to accelerate its business
transformasi bisnis guna menjawab dinamika industri transformation in response to an increasingly complex
yang semakin kompleks sekaligus memastikan industry landscape, while ensuring sustainable long-
pertumbuhan yang berkelanjutan dalam jangka panjang. term growth.
Akselerasi transformasi dilakukan secara menyeluruh This transformation is pursued comprehensively by
dengan menjaga ketahanan, adaptif dan meningkatkan maintaining resilience, adaptability, and continuous
inovasi yang berkelanjutan. Melalui adaptabilitas yang innovation. By maintaining optimal adaptability, Solusi
optimal, Solusi Bangun Indonesia dapat menjaga Bangun Indonesia can sustain its business continuity
keberlangsungan bisnis dengan pondasi yang lebih kuat. on a stronger foundation. Furthermore, Solusi Bangun
Solusi Bangun Indonesia secara berkala meningkatkan Indonesia regularly improves quality through innovation,
kualitas melalui inovasi. Langkah ini diharapkan dapat an approach that is expected to deliver the resilience
menghadirkan ketangguhan untuk tumbuh secara necessary to achieve sustainable growth.
berkelanjutan.
Di lain sisi, sinergi dan kolaborasi dengan SIG selaku In parallel, synergy and collaboration with SIG as the
induk usaha serta Taiheiyo sebagai mitra strategis, parent company and Taiheiyo as a strategic partner
dilakukan melalui optimalisasi operational excellence, are pursued through the optimization of operational
peningkatan pengelolaan pemasaran dan penjualan, excellence, the enhancement of marketing and sales
serta program efisiensi biaya di berbagai lini dilakukan management, and cost efficiency programs across
untuk menjaga fundamental dan profitabilitas di tengah various lines, undertaken to safeguard the Company's
tekanan industri serta mempercepat transformasi bisnis fundamentals and profitability amid industry pressures,
dan mencapai pertumbuhan yang berkelanjutan. while accelerating business transformation and
achieving sustainable growth.
PT Solusi Bangun Indonesia Tbk 3
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Kesinambungan Tema
Theme Continuity
Demi menghadirkan produk To deliver innovative products
inovatif dan mendukung and support sustainable
konstruksi berkelanjutan, construction, the Company
Perseroan melaksanakan inisiatif- undertakes various initiatives to
inisiatif untuk memastikan proses ensure responsible production
produksi dilakukan secara processes. These include the
bertanggung jawab, antara lain use of alternative raw materials
melalui pemanfaatan bahan and fuels, as well as renewable
baku dan bahan bakar alternatif energy sources, to reduce carbon
serta energi baru terbarukan emissions, conserve water, and
untuk penurunan emisi karbon, enhance resource efficiency
konservasi air, digitalisasi dan through digitalization and system
optimalisasi sistem untuk efisiensi optimization.
2024
sumber daya.
Pemanfaatan sampah perkotaan The utilization of urban waste
sebagai sumber bahan bakar as an alternative fuel source not
Menavigasi Industri Hijau untuk
alternatif, juga membantu only contributes to a healthier
Pertumbuhan yang Tangguh &
menciptakan lingkungan yang environment for communities but
Berkelanjutan
sehat bagi masyarakat dan also promotes a circular economy.
Navigating Green Industry for mendorong ekonomi sirkuler. Replacing coal with alternative
Resilient & Sustainable Growth Pemanfaatan bahan bakar fuels in the production process
alternatif sebagai substitusi batu further supports efforts to achieve
bara dalam proses produksi optimal cost-to-serve.
turut berkontribusi dalam upaya
mencapai cost-to-serve terbaik.
Nilai tambah yang bermakna Such meaningful added value
seperti ini semakin meneguhkan reinforces Solusi Bangun
komitmen Solusi Bangun Indonesia’s commitment in
Indonesia untuk bertransformasi transforming into green industry,
menuju industri hijau demi meraih paving the way for more resilient
pertumbuhan yang lebih tangguh, and sustainable growth—and
berkelanjutan, dan mewujudkan realizing #TheFutureWeAspire.
#MasaDepanYangKitaMau.
4 Laporan Tahunan 2025 Annual Report
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Kesinambungan Tema
Theme Continuity
Tahun 2023 merupakan tahun yang 2023 was challenging for business
penuh tantangan untuk menjaga amidst the highly competitive
konsistensi pertumbuhan kinerja di market. Nevertheless, Solusi Bangun
pasar yang sangat kompetitif. Tetapi Indonesia interprets each challenge
Solusi Bangun Indonesia memaknai as part of the business dynamics that
setiap tantangan sebagai bagian dari motivates us to be more resilient, more
dinamika usaha yang mendorong innovative, and more efficient in facing
kami untuk lebih tangguh, lebih change. Solusi Bangun Indonesia’s
inovatif, dan lebih efisien dalam consistency in implementing circular
menghadapi perubahan. Konsistensi economy principles in the production
Solusi Bangun Indonesia menerapkan process has proven to make a positive
prinsip ekonomi sirkuler di dalam contribution to achieving financial
proses produksi terbukti memberikan performance.
kontribusi positif bagi pencapaian
2023
kinerja keuangan.
Kami menyadari, industri semen We realize that the future cement
masa depan harus menjadi industri industry must be environmentally
yang ramah lingkungan dan friendly and have a strong commitment
Membangun Masa Depan:
memiliki komitmen yang kuat dalam to supporting global climate change
Berinovasi dan Bersaing Menuju mendukung aksi perubahan iklim action. Therefore, Solusi Bangun
Keberlanjutan global. Oleh karena itu, strategi bisnis Indonesia’s business strategy focuses
Building the Future: Innovating Solusi Bangun Indonesia berfokus on developing innovation to create
Sustainability in a Competitive pada pengembangan inovasi untuk superior products and services
menciptakan produk dan layanan that can meet the expectations of
Landscape
unggulan yang dapat memenuhi consumers who are increasingly
ekspektasi konsumen yang semakin concerned about sustainability issues.
peduli terhadap isu-isu keberlanjutan.
Dengan dukungan sinergi dan In synergy and collaboration with SIG
kolaborasi yang kuat antara Solusi as the parent company and Taiheiyo as
Bangun Indonesia dengan SIG selaku a strategic partner, we are optimistic
induk usaha dan Taiheiyo sebagai mitra that Solusi Bangun Indonesia will
strategis, kami optimis, Solusi Bangun build a solid foundation to continue
Indonesia dapat membangun fondasi to innovate sustainable towards the
yang kokoh untuk terus berinovasi cement industry of the future.
dengan orientasi keberlanjutan bagi
industri semen masa depan.
PT Solusi Bangun Indonesia Tbk 5
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Kesinambungan Tema
Theme Continuity
Melandainya pandemi Covid-19 di The COVID-19 pandemic in
Indonesia, menandai babak baru Indonesia marked a new chapter
dalam perjalanan transformasi in the Company’s transformation
Perseroan. Pandemi COVID-19 journey. The COVID-19 pandemic,
yang membawa banyak which has brought many
perubahan pada berbagai changes to various aspects of
aspek kehidupan manusia, turut human life, has also encouraged
mendorong pelaku usaha di masa- business actors in the future. The
masa mendatang. Konsistensi consistency of PT Solusi Bangun
PT Solusi Bangun Indonesia Tbk Indonesia Tbk in implementing
dalam penerapan prinsip-prinsip the principles of sustainability
keberlanjutan menjadikannya makes it a strong fundamental for
fundamental yang kuat bagi the Company to be adaptive and
2022
Perseroan untuk adaptif dan resilient in facing disruption from
memiliki ketahanan menghadapi change.
disrupsi dari perubahan.
Membangun Kekuatan Melalui
Sinergi dan kolaborasi yang kuat Solusi Bangun Indonesia fosters
Keberlanjutan dan Inovasi
dilakukan Solusi Bangun Indonesia strong synergy and collaboration
Building Resiliency Through
melalui sinergi dengan SIG selaku through its partnership with SIG as
Sustainability and Innovation induk usaha, dan Taiheyo sebagai the parent company and Taiheiyo
mitra strategis, Perseroan hadirkan as a strategic partner, enabling the
ketangguhan dam tubuh lebih Company to build greater resilience
agresif. Hal ini dilakukan untuk and adopt a more aggressive
menangkap berbagai peluang dan stance in capturing opportunities
wujudkan pertumbuhan. Selain and driving growth. In addition,
itu Perseroan juga melakukan the Company has continued to
peningkatan pada praktik enhance its Occupational Health
Keselamatan dan Kesehatan Kerja and Safety (OHS) practices, supply
(K3), rantai pasok, pengembangan chain management, human capital
SDM yang unggul, serta inovasi development, and sustainable
yang berkelanjutan. innovation.
6 Laporan Tahunan 2025 Annual Report
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Kesinambungan Tema
Theme Continuity
Tahun 2021 merupakan tahun The year 2021 was another
bersejarah bagi PT Solusi Bangun milestone for PT Solusi Bangun
Indonesia Tbk. Selain mampu Indonesia Tbk. In addition to
menjaga pertumbuhan di bidang- successfully maintaining growth
bidang utama dan menjalankan in key areas and implementing
sejumlah inisiatif strategis, a number of strategic initiatives,
Solusi Bangun Indonesia juga Solusi Bangun Indonesia also
menyambut dengan gembira happily welcomes the Taiheiyo
kedatangan Taiheiyo Cement Cement Corporation as one of
Corporation sebagai salah satu our shareholders. Solusi Bangun
pemegang saham kami. Solusi Indonesia believes that the
Bangun Indonesia meyakini, synergy with SIG and Taiheiyo will
sinergi dengan SIG dan Taiheiyo provide sustainable benefits and
2021
akan memberikan manfaat dan added values for the Company,
nilai tambah yang berkelanjutan especially to increase the
bagi Perseroan, terutama dalam capacity and encourage stronger
rangka meningkatkan kapasitas development in line with our
Penguatan Pembangunan
dan mendorong penguatan sustainability values, both at the
Berkelanjutan & Sinergi untuk
pembangunan yang selaras national and international level.
Manfaat Berkelanjutan
dengan nilai-nilai keberlanjutan The Company is also determined
Strengthening Sustainable kami, baik di ranah nasional to continue to work hard to
Development & Synergy for maupun global. Perseroan juga manifest all our potentials, provide
Sustainable Benefit bertekad untuk terus bekerja keras the best solutions, and maintain
mewujudkan seluruh potensi kami, the trust of all stakeholders.
memberikan solusi terbaik, serta
menjaga kepercayaan seluruh
pemangku kepentingan.
PT Solusi Bangun Indonesia Tbk 7
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Ikhtisar Kinerja 2025
Performance Highlights 2025
Solusi Bangun Beton, anak usaha Perseroan sebagai pemasok beton siap pakai
tunggal untuk pembangunan kompleks superblok Thamrin Nine Jakarta.
Solusi Bangun Beton, a Subsidiary of the Company, serves as the ready-mix concrete
supplier for the construction of the Thamrin Nine Jakarta superblock complex.
8 Laporan Tahunan 2025 Annual Report
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Ikhtisar Kinerja 2025
Performance Highlights 2025
Pendapatan EBITDA Laba Tahun
Revenue EBITDA Berjalan
Profit for
10,74 1,87
Rp Rp the Year
658,74
Rp
triliun | trillion triliun | trillion
Menurun sebesar 9,14% dari Menurun sebesar 10,59% dari miliar | billion
tahun 2024 Rp11,82 triliun. tahun 2024 Rp2,10 triliun.
Menurun sebesar 11,59% dari
Decreased by 9.14% from 2024 Decreased by 10.59% from 2024 tahun 2024 Rp745,10 miliar.
of Rp11.82 trillion. of Rp2.10 trillion.
Decreased by 11.59% from 2024
of Rp745.1 billion.
Aset
Assets
20,38
Rp
triliun | trillion
Menurun sebesar 3,18% dari
tahun 2024 Rp21,05 triliun.
Decreased by 3.18% from 2024
of Rp21.05 trillion.
Total Penjualan Semen dan Terak Ekspor Semen
Semen dan Terak Domestik dan Terak
Total Cement and Domestic Cement Cement & Clinker
Clinker Sales and Clinker Exports
% % %
8,04 7,88 9,53
12,13 10,99 1,14
juta ton | million tons juta ton | million tons juta ton | million tons
Menurun sebesar 8,04% dari Menurun sebesar 7,88% dari Menurun sebesar 9,53% dari
tahun 2024 13,19 juta ton. tahun 2024 11,93 juta ton. tahun 2024 1,26 juta ton.
Decreased by 8.04% from 2024 Decreased by 7.88% from 2024 Decreased by 9.53% from 2024
of 13.19 million tons. of 11.93 million tons. of 1.26 million tons.
PT Solusi Bangun Indonesia Tbk 9
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Ikhtisar Kinerja 2025 Performance Highlights 2025 MiniMix menjawab tantangan pembangunan yang memiliki akses jalan sempit di Jakarta Timur. MiniMix answers the development challenges in providing access through narrow alleyways in East Jakarta. 10 Laporan Tahunan 2025 Annual Report
Page 13
Ikhtisar Kinerja 2025
Performance Highlights 2025
Penjualan Beton Penjualan Agregat
Siap Pakai Aggregates Sales
Ready-Mix Concrete Sales
% %
27,59 11,61
1,05 0,99
juta m | million m
3 3
juta ton | million tons
Menurun sebesar 27,59% dari tahun 2024 Menurun sebesar 11,61% dari
1,45 juta m3. tahun 2024 1,12 juta ton.
Decreased by 27.59% from 2024 of 1.45 Decreased by 11,61% from 2024
million m3. of 1.12 million tons.
Pencapaian 2025
Achievements 2025
• Ruby Achievement in Emission Transparency kategori • Ruby Achievement in Emission Transparency in the Public
Perusahaan Terbuka dalam ajang The Best Corporate Company category at The Best Corporate Emission
Emission Reduction 2025. Reduction 2025.
• First Runner-Up Asean Minerals Awards (AMA) • First Runner-Up at the ASEAN Minerals Awards (AMA)
2025 kategori Best Practices in Sustainable Mineral 2025 in the Best Practices in Sustainable Mineral
Development Mineral Mining – Non Metallic. Development – Non-Metallic Mineral Mining category.
• Penghargaan Gold – Indonesian SDG’s Awards (ISDA) • Gold Award at the Indonesian SDGs Awards (ISDA)
2025 dari CFCD Foundation, kategori pilar ekonomi 2025 from the CFCD Foundation, in the Economic
untuk program Pusaka dan Pilar Pembangunan Sosial Pillar category for the Pusaka program and the Social
untuk program SARtiKA BERDAYA. Development Pillar for the SARtiKA BERDAYA program.
• Peresmian batching plant di Tasikmadu, Karanganyar, • Inauguration of a batching plant in Tasikmadu,
Jawa Tengah Karanganyar, Central Java.
• Mendapatkan 3 PROPER Hijau untuk Pabrik Tuban, • Received 3 PROPER Green rating for the Tuban Plant, the
Pabrik Cilacap dan Pabrik Lhoknga. Cilacap Plant and the Lhoknga Plant.
• 3rd Place Winner for Sustainability Award atas inisiatif • 3rd Place Winner for the Sustainability Award for CSR
program CSR program initiatives.
• Top Leader on CSR Commitment dan Top CSR #Star 4 • Top Leader on CSR Commitment and Top CSR #Star 4 in
terkait program CSR unggulan yang diusung oleh Pabrik recognition of the flagship CSR programs carried out by
Tuban (Mliwang Metubanyune) dan Pabrik Lhoknga the Tuban Plant (Mliwang Metubanyune) and the Lhoknga
(Sobat Si Abes). Plant (Sobat Si Abes).
• Pendirian Tempat Pengelolaan Sampah Terpadu (TPST) di • Establishment of an Integrated Waste Management
Desa Sawir, Tuban, Jawa Timur. Facility (Tempat Pengelolaan Sampah Terpadu/TPST) in
Sawir Village, Tuban, East Java.
• Predikat Gold Alignment - Leader Quadrant dan masuk • Gold Alignment – Leader Quadrant designation and
dalam daftar Top 100 Indonesia 2025 La Tofi ESG Rating inclusion in the Top 100 Indonesia 2025 list at the La Tofi
di La Tofi Award. ESG Rating – La Tofi Award.
• Program Pemberdayaan Masyarakat (PPM) Terinovatif • Most Innovative Community Empowerment Program
berkat program Sobat Si Abes (Solusi Bersama Jaga (Program Pemberdayaan Masyarakat/PPM) for the Sobat
Ekosistem Pesisir dan Laut Bebas Sampah) di Subroto Si Abes program (Solusi Bersama Jaga Ekosistem Pesisir
Award 2025. dan Laut Bebas Sampah) at the Subroto Award 2025.
• Industri Hijau Terbaik dari Gubernur Provinsi Jawa Timur • Best Green Industry recognition from the Governor of
2025. East Java Province 2025.
• Silver Rating dan Commendation Award dalam ajang Asia • Silver Rating and Commendation Award at the Asia
Sustainability Reporting Rating 2025. Sustainability Reporting Rating 2025.
PT Solusi Bangun Indonesia Tbk 11
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Terminal Khusus Pabrik Tuban untuk melayani kebutuhan semen ramah lingkungan di pasar global.
Tuban Plant Special Terminal to fulfill the need of environmentally friendly cement in the global market.
Keunggulan
Advantages
12 Laporan Tahunan 2025 Annual Report
Page 15
Produksi Pabrik Semen Pengelolaan Limbah
Production Cement Plant Waste Management
14,86
Juta Ton Semen per Tahun |
4
Pabrik Semen |
4Pengelolaan Limbah |
Million Tons of Cement per Year Cement Plant Waste Management
Kemampuan produksi mencapai Operasional didukung oleh 4 Memiliki 4 fasilitas pengolahan
14,86 juta ton semen per tahun. pabrik semen (Pabrik Lhoknga, limbah di setiap pabrik semen.
Pabrik Narogong, Pabrik Cilacap,
Production capacity reaches dan Pabrik Tuban). 4 waste management facilities
14.86 million tons of cement per located at each cement plant.
year. Operations are supported by 4
cement plants (Lhoknga Plant,
Narogong Plant, Cilacap Plant, and
Tuban Plant).
Terminal Pabrik Beton dan Terminal Khusus
Terminals Tambang Agregat Special Terminal
Batching Plant and
Aggregate Quarry
7 50.000
30 2
Terminal | DWT | DWT
Terminals
Pabrik Beton | Tambang
Didukung oleh 7 terminal. Kapasitas 50.000 DWT untuk
Batching Plants Agregat |
mendukung pasar ekspor.
Supported by 7 terminals. Aggregate
Quarries Capacity of 50,000 DWT to
support the export market.
Memiliki sebanyak 30 pabrik
beton dan 2 tambang agregat.
Has 30 batching plant and 2
aggregate quarries.
PT Solusi Bangun Indonesia Tbk 13
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Daftar Isi
Table of Contents
Pabrik Narogong, Jawa Barat
Narogong Plant, West Java
03
Tentang Laporan Tahunan 122 Informasi Lembaga Profesi Penunjang
About Annual Report Pasar Modal Lainnya
1 Sanggahan dan Batasan Tanggung Information on Other Capital Market
Jawab Supporting Professional Institutions
Disclaimer Profil Perusahaan 124 Informasi Situs Web Perusahaan
2 Tema Laporan Tahunan 2025 Company Profile Information on The Company’s Website
2025 Annual Report Theme
4 Kesinambungan Tema 70 Informasi Perusahaan
04
Theme Continuity Corporate Information
8 Ikhtisar Kinerja 2025 72 Tentang Perusahaan
Performance Highlights 2025 About The Company
12 Keunggulan 75 Identitas Perusahaan
Advantages Corporate Identity Tinjauan Pendukung Bisnis
14 Daftar Isi
Table of Contents
76 Jejak Langkah Overview of Business
Milestones
78 Visi dan Misi Support Units
Vision and Mission
01
128 Sumber Daya Manusia (SDM)
79 Nilai Budaya Perusahaan Human Capital (HC)
Corporate Cultural Values 142 Teknologi Informasi
80 Bidang Usaha Information Technology
Kilas Kinerja 2025 Line of Business
81 Produk dan/atau Layanan Jasa
2025 Performance Highlights Products and/or Services
18
19
Ikhtisar Keuangan
Financial Highlights
Grafik Laporan Keuangan
Chart of Financial Statements
88 Wilayah Operasional
Operational Area
91 Keanggotaan Asosiasi
Association Membership
05
Analisis dan Pembahasan
92 Struktur Organisasi
20 Ikhtisar Operasi
Operational Highlights
Organizational Structure Manajemen
95 Profil Anggota Dewan Komisaris
20 Grafik Laporan Operasi
Members of the Board of Management Discussion
Chart of Operational Report
21 Ikhtisar Saham
Commissioners Profile & Analysis
103 Perubahan Komposisi Dewan
Stock Highlights
Komisaris 154 Tinjauan Perekonomian Global dan
21 Informasi Aksi Korporasi
Changes to the Composition of the Nasional
Corporate Action Information
Board of Commissioners Global and National Economic Review
22 Informasi Perdagangan Saham
103 Perubahan Susunan Dewan Komisaris 157 Tinjauan Industri
Stock Trading Information
Setelah 31 Desember 2025 Sampai Industrial Overview
22 Informasi Efek Lainnya
dengan Penyampaian Laporan 158 Tinjauan Operasional dan Segmen Usaha
Other Securities Information
Tahunan 2025 Operational and Business Segments
23 Penghargaan dan Sertifikasi
Changes in the Composition of Overview
Awards and Certification
the Board of Commissioners After 177 Tinjauan Pemasaran
30 Peristiwa Penting
December 31, 2025, Until the Marketing Overview
Event Highlights
Submission of The 2025 Annual 185 Tinjauan Kinerja Keuangan
Report Financial Performance Review
105 Profil Anggota Direksi 190 Kemampuan Membayar Utang dan
02
Laporan Manajemen
Members of the Board of Directors
Profile
113 Perubahan Komposisi Direksi
Changes to the Composition of the
Tingkat Kolektabilitas Piutang
Solvency and Collectability
191 Struktur Modal dan Kebijakan
Manajemen atas Struktur Modal
Board of Directors Capital Structure and Management's
Management Report 113 Perubahan Susunan Direksi Setelah Capital Structure Policy
31 Desember 2025 Sampai dengan 192 Ikatan Material untuk Investasi Barang
46 Laporan Dewan Komisaris Penyampaian Laporan Tahunan 2025 Modal
Board of Commissioners Report Changes in the Composition of the Material Commitments for Capital
54 Laporan Direksi Board of Directors after December Expenditure
Board of Directors Report 31, 2025, Until the Submission of the 193 Investasi Barang Modal Yang
2025 Annual Report Direalisasikan pada Tahun Buku
114 Demografi Karyawan Capital Expenditure Realized During the
Employee Demographics Fiscal Year
116 Informasi Pemegang Saham 193 Informasi dan Fakta Material yang Terjadi
Shareholder Information Setelah Tanggal Laporan Akuntan
120 Struktur Grup Perusahaan Material Information and Facts Occurring
The Company’s Group Structure After the Accountant's Report Date
121 Informasi Entitas Anak Perusahaan 193 Prospek Usaha
Information on Subsidiaries Business Outlook
122 Informasi Kantor Akuntan Publik
Information on Public Accounting Firm
14 Laporan Tahunan 2025 Annual Report
Page 17
194 Perbandingan Antara Target dan 209 Rapat Umum Pemegang Saham (RUPS) 286 Kebijakan Pengungkapan Kepemilikan
Realisasi Tahun Buku 2025 serta General Meeting Of Shareholders (GMS) Saham Anggota Direksi dan Anggota
Proyeksi Tahun 2026 221 Direksi Dewan Komisaris
Comparison Between Targets and
Board of Directors Policy on Disclosure of Share Ownership
Realization for the 2025 Fiscal Year and
Projections for 2026 233 Dewan Komisaris By Members of The Board of Directors and
195 Proyeksi Satu Tahun ke Depan Board of Commissioners Board of Commissioners
One-Year Outlook 245 Informasi Nominasi dan Remunerasi 286 Sistem Pelaporan Pelanggaran
195 Aspek Pemasaran Direksi dan Dewan Komisaris Whistleblowing System
Marketing Aspects
Nomination and Remuneration 290 Kebijakan Antikorupsi dan Anti Penyuapan
195 Kebijakan dan Pembagian Dividen
Dividend Policy and Distribution Information for the Board of Directors and Anti-Corruption and Anti-Bribery Policy
196 Realisasi Penggunaan Dana Hasil Board of Commissioners 292 Kebijakan Pengadaan Barang dan Jasa
Penawaran Umum 247 Informasi Keberagaman Direksi dan Goods and Services Procurement Policy
Realization of the Use of Proceeds From Dewan Komisaris 293 Kebijakan Insider Trading
the Public Offering Information on the Diversity of the Board Insider Trading Policy
197 Informasi Material Mengenai Investasi,
Ekspansi, Divestasi, Penggabungan/ of Directors and Board of Commissioners 293 Kebijakan Pemenuhan Hak-Hak Kreditur
Peleburan Usaha, Akuisisi, 247 Informasi Afiliasi Direksi dan Dewan Implementation of The Public Company
Restrukturisasi Utang/ Modal Komisaris Governance Guidelines
Material Information Regarding Information on Affiliation of the Board of 294 Penerapan Pedoman Tata Kelola
Investment, Expansion, Divestment, Directors And Board of Commissioners Perusahaan Terbuka
Merger/Consolidation, Acquisition, and
248 Komite Pendukung Dewan Komisaris Policy on The Fulfillment of Creditors'
Debt/Capital Restructuring
198 Transaksi Yang Mengandung Benturan Supporting Committees of the Board of Rights
Kepentingan Commissioners
Transactions Involving Conflicts of 248 Komite Audit
07
Interest Audit Committee
198 Transaksi Afiliasi pada Tahun Buku
257 Komite Pemantau Risiko
Affiliate Transactions During the Fiscal
Year Risk Monitoring Committee
200 Perubahan Peraturan 264 Komite Nominasi dan Remunerasi Tanggung Jawab Sosial
Perundangundangan pada Tahun 2025 Nomination and Remuneration dan Lingkungan
dan Dampaknya Terhadap Perseroan Committee
Changes Iin Laws and Regulations In 264 Organ Pendukung Direksi
Corporate Social and
2025 and their Impact on the Company
Supporting Organs of The Board of Environmental Responsibility
201 Perubahan Kebijakan Akuntansi dan
Dampaknya Terhadap Perseroan Directors
300 Ikhtisar Keberlanjutan 2025
Changes in Accounting Policies and 264 Sekretaris Perusahaan
Their Impact on the Company 2025 Sustainability Highlights
Corporate Secretary
304 Komitmen Kami
269 Divisi Audit Internal
Our Commitment
06
Internal Audit Division
305 Strategi Keberlanjutan 2025-2030
274 Auditor Eksternal
2025-2030 Sustainability Strategy
External Auditor
307 Target Keberlanjutan 2025-2030
Tata Kelola Perusahaan 275 Sistem Pengendalian Internal
2025-2030 Sustainability Targets
Internal Control System
Good Corporate Governance 277 Manajemen Risiko
310 Peta Jalan Corporate Social
Responsibility (CSR)
204 Komitmen Penerapan Tata Kelola Risk Management
Corporate Social Responsibility (CSR)
Perusahaan 284 Perkara Hukum
Roadmap
Commitment to Good Corporate Legal Cases
314 Program Unggulan
Governance Implementation 284 Sanksi Administratif
Featured Program
205 Pedoman Tata Kelola Perusahaan Administrative Sanctions
317 Menciptakan Lingkungan Bekerja yang
Good Corporate Governance Soft 284 Pedoman Perilaku Etika Bisnis
Layak dan Aman Bagi Karyawan Kami
Structure Code Of Business Conduct
Creating Proper and Safe Work
206 Prinsip Tata Kelola Perusahaan 286 Kebijakan Pemberian Kompensasi
Environment for our People
Good Corporate Governance Jangka Panjang Berbasis Kinerja Kepada
321 Surat Pernyataan Anggota Dewan
Principles Manajemen dan/atau Karyawan
Komisaris dan Direksi
207 Penilaian Tata Kelola Perusahaan Policy on Performance-Based Long-Term
Statement of Members of the Board
Good Corporate Governance Compensation for Management and/or
of Commissioners and the Board of
Assessment Employees
Directors
208 Sosialisasi Kebijakan Tata Kelola
Perusahaani
Dissemination of Good Corporate
Governance Policy
PT Solusi Bangun Indonesia Tbk 15
Page 18
Perseroan memastikan keunggulan operasional melalui proses produksi dan distribusi yang terintegrasi.
The Company ensures operational excellence through integrated production and distribution processes.
Kilas Kinerja 2025
2025 Performance Highlights
Page 19
01
Page 20
Ikhtisar Keuangan
Financial Highlights
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN KONSOLIDASIAN OTHER COMPREHENSIVE INCOME
(Dalam Jutaan Rupiah, kecuali Dinyatakan Lain) (In Millions Rupiah, unless Stated Otherwise)
Uraian
2025 2024 2023
Description
Pendapatan | Revenue 10.737.250 11.818.978 12.371.333
Beban Pokok Pendapatan | Cost of Revenue 8.320.614 9.263.093 9.597.271
Laba Kotor | Gross Profit 2.416.636 2.555.885 2.774.062
Laba Usaha | Operating Income 1.092.308 1.251.641 1.471.159
Laba sebelum Bunga Pajak. Penyusutan & Amortisasi (EBITDA) |
1.874.693 2.096.657 2.273.328
Earnings Before Interest. Tax. Depreciation & Amortization (EBITDA)
Laba Tahun Berjalan | Profit for the Year 658.742 745.090 894.645
Jumlah Laba Komprehensif Tahun Berjalan |
663.046 677.890 896.359
Total Comprehensive Income for the Year
Laba per Saham – Dasar dan Dilusian (Rupiah penuh) |
73 83 99
Earnings per Share – Basic and Diluted (full amount)
Jumlah Saham (dalam Ribuan) | Number of Shares (in Thousand) 9.019.382 9.019.382 9.019.382
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
(Dalam Jutaan Rupiah, kecuali Dinyatakan Lain) (In Millions Rupiah, unless Stated Otherwise)
Uraian
2025 2024 2023
Description
Aset Lancar | Current Assets 4.395.799 4.703.796 6.091.058
Aset Tidak Lancar | Non-Current Assets 15.983.702 16.342.556 16.115.681
Jumlah Aset | Total Assets 20.379.501 21.046.352 22.206.739
Liabilitas Jangka Pendek | Current Liabilities 4.375.369 4.464.643 5.518.883
Liabilitas Jangka Panjang | Non-Current Liabilities 2.799.513 3.667.599 4.183.242
Jumlah Liabilitas | Total Liabilities 7.174.882 8.132.242 9.702.125
Jumlah Ekuitas | Total Equity 13.204.619 12.914.110 12.504.614
Jumlah Liabilitas dan Ekuitas | Total Liabilities and Equity 20.379.501 21.046.352 22.206.739
Modal Kerja Bersih* | Net Working Capital* 20.430 239.153 572.175
Belanja Modal | Capital Expenditure 370.261 730.229 761.667
*) Modal kerja bersih didapat dari jumlah aset lancar dikurangi jumlah liabilitas jangka pendek | The net working capital is derived from total current assets less total current liabilities
RASIO KEUANGAN FINANCIAL RATIOS
Uraian
2025 2024 2023
Description
Rasio Lancar (x) | Current Ratio (x) 1,00 1,05 1,10
Rasio Pinjaman terhadap Jumlah Aset (x) | Debt to Total Assets (x) 0,09 0,10 0,13
Rasio Pinjaman terhadap Jumlah Ekuitas (x) | Debt to Total Equity (x) 0,14 0,17 0,23
Rasio Perputaran Aset (x) | Total Assets Turnover (x) 0,52 0,55 0,57
Rasio Laba terhadap Jumlah Aset (%) | Net Income to Total Assets (%) 3,23 3,54 4,03
Rasio Laba terhadap Jumlah Ekuitas (%) | Net Income to Total Equity (%) 4,99 5,77 7,15
Marjin Laba Kotor (%) | Gross Profit Margin (%) 22,51 21,63 22,42
18 Laporan Tahunan 2025 Annual Report
Page 21
01 Kilas Kinerja 2025
2025 Performance Highlights
Grafik Laporan Keuangan
Chart of Financial Statements
Pendapatan Laba Tahun Berjalan Laba Komprehensif Tahun Berjalan
Revenue Profit for the Year Comprehensive Income for the Year
(dalam triliun Rupiah | in trillion Rupiah) (dalam triliun Rupiah | in trillion Rupiah) (dalam triliun Rupiah | in trillion Rupiah)
12,37 11,82 10,74 895 745 659 896 678 663
2023 2024 2025 2023 2024 2025 2023 2024 2025
Jumlah Aset Jumlah Liabilitas Jumlah Ekuitas
Total Assets Total Liabilities Total Equity
(dalam triliun Rupiah | in trillion Rupiah) (dalam triliun Rupiah | in trillion Rupiah) (dalam triliun Rupiah | in trillion Rupiah)
22,21 21,05 20,38 9,70 8,13 7,18 12,50 12,91 13,20
2023 2024 2025 2023 2024 2025 2023 2024 2025
Rasio Lancar Rasio Perputaran Aset Marjin Laba Kotor
Current Ratio Total Assets Turnover Gross Profit Margin
(x) (x) (%)
1,10 1,05 1,00 0,57 0,55 0,52 22,42 21,63 22,51
2023 2024 2025 2023 2024 2025 2023 2024 2025
PT Solusi Bangun Indonesia Tbk 19
Page 22
Ikhtisar Operasi
Operational Highlights
Uraian
2025 2024 2023
Description
Penjualan Semen & Terak termasuk Ekspor (dalam ribuan ton) |
12.127 13.185 13.861
Cement & Clinker Sales including Exports (in thousands of tonnes)
Penjualan Semen & Terak Domestik (dalam ribuan ton) |
10.990 11.928 12.350
Domestic Cement and Clinker Sales (in thousands of tonnes)
Ekspor Semen & Terak (dalam ribuan ton) |
1.136 1.257 1.511
Cement & Clinker Exports (in thousands of tonnes)
Penjualan Beton Siap Pakai (dalam ribuan m3) |
1.044 1.452 1.535
Ready-Mix Concrete Sales (in thousands of m3)
Penjualan Agregat (dalam ribuan ton) |
993 1.117 862
Aggregates Sales (in thousands of tonnes)
Grafik Laporan Operasi
Chart of Operational Report
Penjualan Semen & Terak termasuk Ekspor Penjualan Semen & Terak Domestik
Cement & Clinker Sales including Exports Domestic Cement and Clinker Sales
(dalam ribuan ton | in thousands of tonnes) (dalam ribuan ton | in thousands of tonnes)
13.861 13.185 12.127 12.350 11.928 10.990
2023 2024 2025 2023 2024 2025
Ekspor Semen & Terak Penjualan Beton Siap Pakai Penjualan Agregat
Cement & Clinker Exports Ready-Mix Concrete Sales Aggregates Sales
(dalam ribuan ton | in thousands of tonnes) (dalam ribuan m3 | in thousands of m3) (dalam ribuan ton | in thousands of tonnes)
1.511 1.257 1.136 1.535 1.452 1.044 862 1.117 993
2023 2024 2025 2023 2024 2025 2023 2024 2025
20 Laporan Tahunan 2025 Annual Report
Page 23
01 Kilas Kinerja 2025
2025 Performance Highlights
Ikhtisar Saham
Stock Highlights
Informasi Saham Tahun 2024-2025 Share Price Information in 2024-2025
Harga Saham Volume
Kapitalisasi
Share Price Perdagangan Jumlah Saham
Pasar
(Rp) (Dalam Ribu Beredar
Waktu (Dalam Juta)
Lembar Saham) (Lembar Saham)
Period Market
Tertinggi Terendah Penutupan Trading Volume Outstanding
Capitalization (In
Highest Lowest Closing (In Thousands of Shares (Shares)
Million)
Shares)
2025
Q1 775 730 775 1.309.700 9.019.381.973 6.990.021
Q2* - - - - 9.019.381.973 -
Q3* - - - - 9.019.381.973 -
Q4* - - - - 9.019.381.973 -
2024
Q1 1.415 1.255 1.305 111.669 9.019.381.973 11.770.293
Q2 1.400 1.065 1.115 1.628 9.019.381.973 10.056.611
Q3 1.130 605 695 38.431 9.019.381.973 6.268.470
Q4 815 630 750 7.506 9.019.381.973 6.764.536
*) SMCB mendapatkan sanksi penghentian sementara perdagangan efek terkait dengan pemenuhan saham free float per tanggal 31 Januari 2025.
SMCB received a sanction in the form of a temporary suspension of securities trading related to the fulfillment of free float shares as of January 31, 2025.
Informasi Aksi Korporasi
Corporate Action Information
Di tahun 2025, tidak terdapat aksi korporasi yang dilakukan In 2025, the Company did not undertake any corporate
Perseroan meliputi pemecahan saham (stock split), actions, including stock splits, reverse stock mergers, stock
penggabungan saham (reverse stock), dividen saham, dividends, bonus shares, changes in the nominal value of
saham bonus, perubahan nilai nominal saham, penerbitan shares, issuance of convertible securities, or additions or
efek konversi, serta penambahan atau pengurangan modal. reductions to capital.
PT Solusi Bangun Indonesia Tbk 21
Page 24
Informasi Perdagangan Saham Stock Trading Information Di tahun 2025, terjadi penghentian sementara perdagangan In 2025, a temporary suspension of share trading was saham oleh Bursa Efek Indonesia (BEI). Berdasarkan imposed by the Indonesia Stock Exchange (IDX). Pursuant Pengumuman Bursa Efek Indonesia (BEI) No. Peng-S-00003/ to Indonesia Stock Exchange (IDX) Announcement No. BEI.PLP/01-2025 tertanggal 31 Januari 2025 perihal: Peng-S-00003/BEI.PLP/01-2025 dated January 31, 2025, Penghentian Sementara Perdagangan Efek, Perseroan masuk regarding the Temporary Suspension of Securities Trading, dalam daftar emiten yang mendapatkan sanksi penghentian the Company was included in the list of issuers subject to a sementara perdagangan efek terkait tidak terpenuhinya temporary suspension of securities trading sanction in relation free float dan atau jumlah pemegang saham per tanggal 31 to the non-fulfillment of the minimum free float requirement Januari 2025. and/or the number of shareholders as of January 31, 2025. Menyikapi hal tersebut, Perseroan berkomitmen untuk In response to this matter, the Company is committed to terus berupaya agar dapat memenuhi persyaratan minimum continuing its efforts to fulfill the minimum free float share saham free float tersebut. Perseroan memastikan kepada requirement. The Company assures its shareholders that, pemegang saham bahwa sanksi tersebut hingga saat ini tidak to date, the aforementioned sanction has had no impact berdampak pada kegiatan operasional, hukum, keuangan dan on the Company's operational, legal, financial, and business kelangsungan usaha Perseroan. continuity activities. Informasi Efek Lainnya Other Securities Information Di sepanjang tahun 2025, tidak terdapat aktivitas pencatatan Throughout 2025, there was no listing or issuance of other atau penerbitan efek lainnya dalam bentuk Obligasi, Medium securities in the form of Bonds, Medium Term Notes (MTN), Term Notes (MTN), Sukuk, Obligasi Konversi atau pun efek Sukuk, Convertible Bonds, or other securities. lainnya. 22 Laporan Tahunan 2025 Annual Report
Page 25
01 Kilas Kinerja 2025
2025 Performance Highlights
Penghargaan dan Sertifikasi
Awards and Certification
PENGHARGAAN AWARDS
Penghargaan Waktu Perolehan Penyelenggara Gambar
Award Acquisition Time Organizer Image
Zero Fatality, Lubrication Consumption, Production Direktorat Operasi SIG
4 Februari 2025
Rate Index, Overhaul Management Effectiveness TQ1, SIG Operations
February 4, 2025
Overhaul Management Effectiveness TQ 2 Directorate
Wajib Pajak dengan pembayaran terbesar dan tepat
waktu di lingkungan KPP Pratama Cileungsi | Award for 18 Februari 2025
KPP Pratama Cileungsi
the Taxpayer with the Largest and Timely Tax Payment February 18, 2025
within the KPP Pratama Cileungsi jurisdiction
Ruby Achievement in Emission Transparency dalam
ajang The Best Corporate Emission Reduction 2025 30 April 2025
Investortrust.id
Ruby Achievement in Emission Transparency at The April 30, 2025
Best Corporate Emission Reduction 2025
Platinum dalam ajang Bina Mitra UMKM Award 2025
Platinum at the Bina Mitra UMKM Award 2025:
Pembina UMKM Terbaik untuk Pabrik Narogong, UMKM
Corporate Forum for CSR
Terbaik untuk program Penguatan Lembaga Keuangan 14 Mei 2025
Development (CFCD)
Pro BUMI (PAKU BUMI) sebagai Poros Pemberdayaan May 14, 2025
Foundation
Best MSME Mentor for Narogong Plant, Best MSME
for the Pro BUMI Financial Institution Strengthening
Program (PAKU BUMI) as the Axis of Empowerment
Best Payment and Collection Solutions dan Best
Treasury Team of The Year di ajang The Asset Triple A
Treasurise Awards 2025 21 Mei 2025 The Asset Publishing and
Best Payment and Collection Solutions and Best May 21, 2025 Research Ltd
Treasury Team of The Year at The Asset Triple A
Treasurise Awards 2025
Gubernur Jawa Barat
pada acara Forum CSR
3 Juni 2025
3rd Place Winner for Sustainability Award Jabar
June 3, 2025
Governor of West Java at
the West Java CSR Forum
PT Solusi Bangun Indonesia Tbk 23
Page 26
Penghargaan dan Sertifikasi
Awards and Certification
Penghargaan Waktu Perolehan Penyelenggara Gambar
Award Acquisition Time Organizer Image
Top CSR Awards 2025:
• TOP Leader on CSR Commitment
Top Leader on CSR Commitment
• TOP CSR Awards 2025 # Star 4 untuk Program
11 Juni 2025
Mliwang Metubanyune di Pabrik Tuban dan Program Majalah Top Business
June 11, 2025
Sobat Si Abes di Pabrik Lhoknga
Top CSR Awards 2025 #Star 4 for the Mliwang
Metubanyune Program at the Tuban Plant and the
Sobat Si Abes Program at the Lhoknga Plant
Wajib Pajak Kontribusi Pajak Daerah Terbesar ke-2
2nd Largest Regional Tax Contribution Taxpayer
Pemerintah Kabupaten
Wajib Pajak Pembayaran Terbesar Kategori Pajak 11 Juni 2025 Cilacap
Mineral Bukan Logam dan Batuan June 11, 2025 Cilacap Regency
Taxpayer with the Largest Payment in the Non-Metallic Government
Minerals and Rocks Tax category
8 Juli 2025
The Best CSMS Implementation for Drilling Operations Pertamina Hulu Indonesia
July 8, 2025
Perempuan Berbakti 2025
• Platinum atau Terbaik 1 untuk program
Pengembangan Wirausaha Berbasis Koperasi Setia
Bakti Wanita
Platinum or 1st Best for the Cooperative-Based
Entrepreneurship Development Program – Setia
Bakti Wanita
• Gold atau Terbaik 2 untuk program Batik Tulis dan 18 Juli 2025 Corporate Forum for CSR
Ecoprint Bersama Manula Lampuuk July 18, 2025 Development (CFCD)
Gold or 2nd Best for the Batik Tulis and Ecoprint
Program with Manula Lampuuk
• Silver atau Terbaik 3 untuk program Pengembangan
Lembaga Pariwisata
Silver or 3rd Best for the Tourism Institution
Development Program
• The Most Perempuan Berbakti 2025
Solo Best Brand & Innovation (SBBI) Awards 2025 for 18 Juli 2025
Solopos Media Group
Dynamix as Innovative Low Carbon Cement Product July 18, 2025
24 Laporan Tahunan 2025 Annual Report
Page 27
01 Kilas Kinerja 2025
2025 Performance Highlights
Penghargaan dan Sertifikasi
Awards and Certification
Penghargaan Waktu Perolehan Penyelenggara Gambar
Award Acquisition Time Organizer Image
The Aceh Post Award 2025 kategori Perusahaan
Peduli Pembangunan dan Masyarakat, The Aceh Post
Award 5th Anniversary 26 Juli 2025 The Aceh Post Media
The Aceh Post Award 2025 in the Community and July 26, 2025 Group
Development-Conscious Company category, The
Aceh Post Award 5th Anniversary
Kementerian
Perindustrian Republik
Industri Hijau tahun 2025 19 Agustus 2025
Indonesia
2025 Green Industry August 19, 2025
Ministry of Industry of the
Republic of Indonesia
Top 50 Mid Capitalization Public Listed Company
Indonesian Institute for
Best Sustainability and Resilience Mid Cap dalam ajang 15 September 2025 Corporate Directorship
16th Indonesian Institute for Corporate Directorship September 15, 2025 (IICD)
(IICD) Corporate Governance Conference and Award
Indonesian Institute for
15 September 2025
Corporate Governance Conference and Award Corporate Directorship
September 15, 2025
(IICD)
Kementerian Desa dan
• Pabrik Cilacap - Gold dengan program Ruang
Pembangunan Daerah
Kolaboratif Biruwani Circular Hub
Tertinggal Republik
Cilacap Plant – Gold for the Biruwani Circular Hub
Indonesia
Collaborative Space Program 30 September 2025
Ministry of Villages
• Pabrik Lhoknga - Silver dengan program Sampah September 30, 2025
and Development of
Kelapa Muda untuk Desa Sejahtera
Disadvantaged Regions
Lhoknga Plant – Silver for the Young Coconut Waste
of the Republic of
for a Prosperous Village Program
Indonesia
1st Runner Up Asean Mineral Awards (AMA) 2025
dalam kategori Best Practices in Sustainable Mineral
Development Mineral Mining – Non Metallic 2 Oktober 2025 ASEAN Senior Officials
1st Runner-Up at the ASEAN Minerals Awards (AMA) October 2, 2025 Meeting on Minerals
2025 in the Best Practices in Sustainable Mineral
Development – Non-Metallic Mineral Mining category
4 Stars in the category of ACE Team Presentation and 15–16 Oktober 2025 30th Asia Pacific Quality
Best Impact on Innovation Awards October 15-16, 2025 Organization (APQO)
PT Solusi Bangun Indonesia Tbk 25
Page 28
Penghargaan dan Sertifikasi
Awards and Certification
Penghargaan Waktu Perolehan Penyelenggara Gambar
Award Acquisition Time Organizer Image
Media Relations Award, Kategori Press Gathering
Terbaik, Gold Winner
Media Relations Award – Best Press Gathering
Category, Gold Winner Serikat Perusahaan Pers
(SPS) Indonesia
20 Oktober 2025
Indonesian Press
October 20, 2025
Companies Association
(SPS)
Citra Karsa Award 2025
Kementerian Energi dan
Sumber Daya Mineral
24 Oktober 2025
Subroto Award 2025 (ESDM)
October 24, 2025
Ministry of Energy and
Mineral Resources (ESDM)
Anugerah Pajak dan Retribusi Daerah serta Promosi Pemerintah Kabupaten
Investasi di Kabupaten Bogor Tahun 2025 26 November 2025 Bogor
Regional Tax, Retribution, and Investment Promotion November 26, 2025 Bogor Regency
Award in Bogor Regency 2025 Government
Silver Rating dan Commendation Award pada Asia
National Center for
Sustainability Reporting Rating (ASRRAT) 2025 28 November 2025
Corporate Reporting
Silver Rating and Commendation Award at the Asia November 28, 2025
(NCCR)
Sustainability Reporting Rating (ASRRAT) 2025
Gold Alignment pada ajang La Tofi ESG Rating 2025 25 November 2025 La Tofi School of Social
Gold Alignment at the La Tofi ESG Rating 2025 November 25, 2025 Responsibility
26 Laporan Tahunan 2025 Annual Report
Page 29
01 Kilas Kinerja 2025
2025 Performance Highlights
Penghargaan dan Sertifikasi
Awards and Certification
Penghargaan Waktu Perolehan Penyelenggara Gambar
Award Acquisition Time Organizer Image
Pemerintah Kabupaten
LKPM terbaik Kategori PMDN
22 November 2025 Tuban
Best LKPM in the Domestic Investment (PMDN)
November 22, 2025 Tuban Regency
Category
Government
Industri Hijau Terbaik 2 Desember 2025 Gubernur Jawa Timur
Best Green Industry December 2, 2025 Governor of East Java
4 Desember 2025 Baznas Kabupaten Bogor
Rumah Sehat Baznas (RSB)
December 4, 2025 Baznas of Bogor Regency
Penghargaan Mitra Kerja HSSE dalam Aspek
Lingkungan dan K3 Kategori High Risk dari PHI 15 Januari 2026
Pertamina Hulu Indonesia
HSSE Partner Award in the Environmental and OHS January 15, 2026
Aspects of the High Risk Category from PHI
3 PROPER Hijau untuk Pabrik Lhoknga, Cilacap, dan Kementerian Lingkungan
Tuban 7 April 2026 Hidup Republik Indonesia
3 Green PROPER for Lhoknga, Cilacap, and Tuban April 7, 2026 Ministry of Environment of
Plant. the Republic of Indonesia
PT Solusi Bangun Indonesia Tbk 27
Page 30
Penghargaan dan Sertifikasi
Awards and Certification
SERTIFIKASI CERTIFICATION
Sertifikasi No. Sertifikat Badan Sertifikasi Tanggal Terbit Masa Berlaku
Certification Certificate Number Certification Body Issuance Date Expired Date
PT Solusi Bangun Indonesia Tbk
2 Maret 2022 1 Maret 2028
ISO 9001:2015 QSC 02236 SUCOFINDO
March 2, 2022 March 1, 2028
2 Maret 2022 1 Maret 2028
ISO 14001:2015 EMS 00386 SUCOFINDO
March 2, 2022 March 1, 2028
2 Maret 2025 1 Maret 2028
ISO 50001:2018 EnMS 00038 SUCOFINDO
March 2, 2025 March 1, 2028
20 Mei 2020 19 Mei 2030
ISO|IEC 17025:2017 LP-869-IDN KAN
May 20, 2020 May 19, 2030
19 Desember 2024 17 Desember 2029
ISO/IEC 17025:2017 LP-477-IDN KAN
December 19, 2024 December 17, 2029
API Monogram (API Spec Q1 22 November 2023 22 November 2026
10A-0163 API
& API 10-A) November 22, 2023 November 22, 2026
2 Maret 2025 1 Maret 2028
ISO 45001:2018 OHS 00303 SUCOFINDO
March 2, 2025 March 1, 2028
22 Januari 2024 21 Januari 2027
ISO 37001:2016 SAB 00119 SUCOFINDO
January 22, 2024 January 21, 2027
Pabrik Narogong
Narogong Plant
Balai Besar Standardisasi dan Pelayanan
Jasa Industri Bahan dan Barang Teknik
13 Maret 2024 12 Maret 2028
SIH 23941.1:2018 No. 25/H-19/09 Center for Industrial Standardization and
March 13, 2024 March 12, 2028
Services for Engineering Materials and
Technical Goods
10 Januari 2025 10 Januari 2026
287/GPCI - GLI/SP/XII/2024 Green Product Council Indonesia
January 10, 2025 January 10, 2026
Green Label DYNAMIX
10 Januari 2026 10 Januari 2027
009/GPCI - GLI/SP/I/2026 Green Product Council Indonesia
January 10, 2026 January 10, 2027
31 Desember 2025 31 Desember 2026
Green Label EZPRO 008/GPCI - GLI/SP/I/2026 Green Product Council Indonesia
December 31, 2025 December 31, 2026
10 Januari 2025 10 Januari 2026
288/GPCI - GLI/SP/XII/2024 Green Product Council Indonesia
January 10, 2025 January 10, 2026
Green Label PWRPRO
10 Januari 2026 10 Januari 2027
010/GPCI - GLI/SP/I/2026 Green Product Council Indonesia
January 10, 2026 January 10, 2027
10 Januari 2025 10 Januari 2026
289/GPCI - GLI/SP/XII/2024 Green Product Council Indonesia
Green Label SEMEN January 10, 2025 January 10, 2026
MERDEKA 10 Januari 2026 10 Januari 2027
011/GPCI - GLI/SP/I/2026 Green Product Council Indonesia
January 10, 2026 January 10, 2027
Pabrik Cilacap
Cilacap Plant
Balai Besar Standardisasi dan Pelayanan
Jasa Industri Bahan dan Barang Teknik
26 April 2023 25 April 2027
SIH 23941.1:2018 No. 19/H-18/03 Center for Industrial Standardization and
April 26, 2023 April 25, 2027
Services for Engineering Materials and
Technical Goods
31 Desember 2025 31 Desember 2026
Green Label DYNAMIX 318/GPCI - GLI/SP/XII/2025 Green Product Council Indonesia
December 31, 2025 December 31, 2026
31 Desember 2025 31 Desember 2026
Green Label EZPRO 317/GPCI - GLI/SP/XII/2025 Green Product Council Indonesia
December 31, 2025 December 31, 2026
Green Label SEMEN 10 Januari 2025 10 Januari 2026
292/GPCI - GLI/SP/XII/2024 Green Product Council Indonesia
MERDEKA January 10, 2025 January 10, 2026
Green Label SEMEN 10 Januari 2026 10 Januari 2027
319/GPCI - GLI/SP/XII/2025 Green Product Council Indonesia
MERDEKA January 10, 2026 January 10, 2027
Pabrik Tuban
Tuban Plant
Balai Besar Standardisasi dan Pelayanan
Jasa Pencegahan Pencemaran Industri
8 Desember 2025 7 Desember 2029
SIH 23941.1:2018 No. 004.LSIHBBSPJPPI-019 Center for Industrial Standardization
December 8, 2025 December 7, 2029
and Services for Industrial Pollution
Prevention
31 Desember 2025 31 Desember 2026
Green Label DYNAMIX 321/GPCI - GLI/SP/XII/2025 Green Product Council Indonesia
December 31, 2025 December 31, 2026
28 Laporan Tahunan 2025 Annual Report
Page 31
01 Kilas Kinerja 2025
2025 Performance Highlights
Penghargaan dan Sertifikasi
Awards and Certification
Sertifikasi No. Sertifikat Badan Sertifikasi Tanggal Terbit Masa Berlaku
Certification Certificate Number Certification Body Issuance Date Expired Date
31 Desember 2025 31 Desember 2026
Green Label EZPRO 320/GPCI - GLI/SP/XII/2025 Green Product Council Indonesia
December 31, 2025 December 31, 2026
10 Januari 2025 10 Januari 2026
295/GPCI - GLI/SP/XII/2024 Green Product Council Indonesia
Green Label SEMEN January 10, 2025 January 10, 2026
MERDEKA 10 Januari 2026 10 Januari 2027
322/GPCI - GLI/SP/XII/2025 Green Product Council Indonesia
January 10, 2026 January 10, 2027
PT Solusi Bangun Beton
28 Desember 2024 27 Desember 2027
ISO 14001: 2015 EMS 00508 SUCOFINDO
December 28, 2024 December 27, 2027
28 Desember 2024 27 Desember 2027
ISO 9001: 2015 QSC 02231 SUCOFINDO
December 28, 2024 December 27, 2027
28 Desember 2024 27 Desember 2027
ISO 45001:2018 OHS 00302 SUCOFINDO
December 28, 2024 December 27, 2027
22 Januari 2024 21 Januari 2027
ISO 37001:2016 SAB 00121 SUCOFINDO
January 22, 2024 January 21, 2027
Pulogadung Plant
9 Juli 2024 19 September 2026
Ekolabel Tipe2 (SNI E-622110036 IAPMO
July 9, 2024 September 19, 2026
ISO14021)
Serpong Plant
9 Juli 2024 8 Juli 2027
Ekolabel Tipe2 (SNI E-622110039 IAPMO
July 9, 2024 July 8, 2027
ISO14021)
PT Solusi Bangun Andalas
25 Juli 2025 24 Juli 2028
ISO 9001: 2015 QSC 01954 SUCOFINDO
July 25, 2025 July 24, 2028
22 Desember 2021 21 Desember 2026
ISO/IEC 17025:2017 LP-1566-IDN KAN
December 22, 2021 December 21, 2026
25 Juli 2025 24 Juli 2028
ISO 45001:2018 OHS 00200 SUCOFINDO
July 25, 2025 July 24, 2028
25 Juli 2025 24 Juli 2028
ISO 14001: 2015 EMS 00498 SUCOFINDO
July 25, 2025 July 24, 2028
24 Januari 2024 21 Januari 2027
ISO 37001:2016 SAB 00120 SUCOFINDO
January 24, 2024 January 21, 2027
Balai Besar Standardisasi dan Pelayanan
Jasa Industri Bahan dan Barang Teknik
13 Maret 2024 12 Maret 2028
SIH 23941.1:2018 No. 24/H-19/03 Center for Industrial Standardization and
March 13, 2024 March 12, 2028
Services for Engineering Materials and
Technical Goods
31 Desember 2025 31 Desember 2026
Green Label EZPRO 006/GPCI - GLI/SP/I/2026 Green Product Council Indonesia
December 31, 2025 December 31, 2026
Green Label SEMEN 31 Desember 2025 31 Desember 2026
007/GPCI - GLI/SP/I/2026 Green Product Council Indonesia
ANDALAS December 31, 2025 December 31, 2026
PT Pendawa Lestari Perkasa
11 Februari 2025 11 Februari 2028
ISO 14001: 2015 EMS 00394 SUCOFINDO
February 11, 2025 February 11, 2028
11 Februari 2025 11 Februari 2028
SO 9001: 2015 QSC 01951 SUCOFINDO
February 11, 2025 February 11, 2028
11 Februari 2025 11 Februari 2028
ISO 45001:2018 OHS 00198 SUCOFINDO
February 11, 2025 February 11, 2028
22 Januari 2024 21 Januari 2027
ISO 37001:2016 SAB 00123 SUCOFINDO
January 22, 2024 January 21, 2027
PT SBI Bangun Nusantara
11 Februari 2025 23 Februari 2028
ISO 14001: 2015 EMS 00439 SUCOFINDO
February 11, 2025 February 23, 2028
11 Februari 2025 23 Februari 2028
ISO 9001: 2015 QSC 02037 SUCOFINDO
February 11, 2025 February 23, 2028
11 Februari 2025 23 Februari 2028
ISO 45001:2018 OHS 00234 SUCOFINDO
February 11, 2025 February 23, 2028
22 Januari 2024 21 Januari 2027
ISO 37001:2016 SAB 00148 SUCOFINDO
January 22, 2024 January 21, 2027
PT Solusi Bangun Indonesia Tbk 29
Page 32
Peristiwa Penting
Event Highlights
07 08
Januari | January
Januari | January
Peringatan Ulang Tahun Ke-12 SIG Tambah Armada Baru, Siap Dorong Pertumbuhan Konstruksi
Seluruh area operasi perusahaan bersama-sama memperingati hari kelahiran SIG pada Untuk memenuhi permintaan serta kebutuhan pasar, PT Solusi Bangun Beton, anak
tanggal 7 Januari secara serentak. Selain pesan-pesan yang disampaikan oleh Direktur usaha PT Solusi Bangun Indonesia Tbk, mengambil langkah strategis dengan menambah
Utama SIG dan Komisaris Utama, perayaan yang berpusat di South Quarter, Jakarta sebanyak 44 truk mixer untuk kelancaran dan peningkatan operasionalnya.
ini juga diisi oleh pengumuman pemenang SIG Group Innovation Award 2024 (SIGGIA
2024). Semua unit truk mixer baru yang akan beroperasi di Pulau Jawa ini bertujuan untuk
memperluas layanan dan pemenuhan kebutuhan pelanggan.
SIG's 12th Anniversary
Every part of the Company celebrated SIG's anniversary on January 7 together. In Fleet Expansion to Drive Construction Growth
addition to speeches delivered by SIG's President Director and President Commissioner, To fulfill market demand and needs, PT Solusi Bangun Beton, a subsidiary of PT Solusi
the celebration, held at South Quarter in Jakarta, also announced the winners of the SIG Bangun Indonesia Tbk, has made a strategic choice to increase its fleet by adding 44
Group Innovation Award 2024 (SIGGIA 2024). mixer trucks for better efficiency in its operations.
All new mixer trucks set to work on Java Island are intended to expand services and
meet customer needs.
20 23
Januari | January
Januari | January
Tanam Mangga Putar, Quarry Jeladri Pecahkan Rekor MURI Batching Plant Baru di Tasikmadu
Bekerja sama dengan Pemerintah Kabupaten Pasuruan, Quarry Jeladri berhasil Sebagai bagian dari strategi perusahaan untuk memperluas layanan beton siap pakai,
memecahkan rekor MURI melalui penanaman 40.000 bibit mangga putar. Kegiatan meningkatkan efisiensi, dan mendukung perekonomian setempat, PT Solusi Bangun
penanaman ini ditujukan untuk memperkenalkan mangga putar ke masyarakat Indonesia Tbk melalui anak usahanya, PT Solusi Bangun Beton meresmikan batching
Pasuruan. Secara serentak, penanaman dilakukan di empat lokasi di Kabupaten plant baru di Tasikmadu, Karanganyar, Jawa Tengah pada 23 Januari 2025. Dengan
Pasuruan, termasuk kompleks perkantoran Pemkab dan tiga kecamatan lainnya. demikian, batching plant Tasikmadu melengkapi jaringan layanan beton siap pakai yang
ramah lingkungan ke pasar yang lebih luas.
Quarry Jeladri Sets MURI Record with Mangga Putar Planting
New Batching Plant in Tasikmadu
In collaboration with the Pasuruan Regency Government, Quarry Jeladri successfully
As part of the Company's strategy to expand its ready-mix concrete services, boost
set a new record with the Indonesian Record Museum (MURI) by planting 40,000
efficiency, and support the local economy, PT Solusi Bangun Indonesia Tbk inaugurated
lamantan (Mangifera torquenda) saplings. This planting activity was meant to familiarize
a new batching plant in Tasikmadu, Karanganyar, Central Java on January 23, 2025, via
the Pasuruan community with lamantan. Planting activities took place simultaneously
its subsidiary PT Solusi Bangun Beton. Thus, the new Tasikmadu batching plant adds to
in four locations across Pasuruan Regency, including the Regency Government office
the network of eco-friendly ready-mix concrete services available to a broader market.
complex and three additional subdistricts.
30 Laporan Tahunan 2025 Annual Report
Page 33
01 Kilas Kinerja 2025
2025 Performance Highlights
Peristiwa Penting
Event Highlights
03 12
Februari | February
Februari | February
Atasi Sampah Menumpuk, Kabupaten Gunungkidul Manfaatkan Teknologi RDF Semarak Bulan K3 Nasional Tahun 2025
Pemerintah Kabupaten Gunungkidul bekerja sama dengan Solusi Bangun Indonesia Sebagai bagian dari peringatan bulan K3 Nasional, Solusi Bangun Indonesia
untuk mengatasi masalah sampah melalui pemanfaatan RDF. mengadakan berbagai kegiatan ini diikuti oleh pihak manajemen serta ratusan
karyawan dan kontraktor dari lintas fungsi dari berbagai pabrik dan area, bahkan di
Penandatanganan MoU kerja sama yang akan berlangsung selama tiga tahun ini diadakan Pabrik Cilacap mengundang para istri karyawan. Acara ini mengadakan donor darah,
pada 3 Februari 2025. Dalam kerja sama ini, Pabrik Cilacap akan memanfaatkan RDF lomba cerdas cermat, serta workshop tentang safety bersama kontraktor serta
dari (TPAS) Wukisari yang memiliki kapasitas pengolahan 75 ton sampah per hari untuk edukasi Safety from Home untuk para istri. Selain itu, senam bersama dan fun games
menghasilkan 30 ton RDF. mengenai Personal Risk Assessment (PRA), serta lomba Emergency Response Team
juga mewarnai momen peringatan Bulan K3 Nasional ini.
Gunungkidul Regency Addresses Waste Accumulation Through RDF Technology
The Gunungkidul Regency Government partnered with Solusi Bangun Indonesia to National Occupational Health and Safety Month 2025
address waste management challenges through the utilization of Refuse-Derived Fuel As part of the observance of National Occupational Health and Safety (OHS) Month,
(RDF). Solusi Bangun Indonesia organized a series activities participated by management,
as well as hundreds of employees and contractors from cross-functional teams
The MoU for the three-year collaboration was signed on February 3, 2025. Under this across various plants and areas. The Cilacap Plant even extended invitations to
partnership, the Cilacap Plant utilized RDF sourced from the Wukisari Landfill, which can the employees' spouses. Activities included blood donation drives, knowledge
handle 75 tons of waste per day, to produce 30 tons of RDF. competitions, safety workshops with contractors, and Safety from Home education
sessions for spouses. Additionally, group exercise sessions, fun games on Personal
Risk Assessment (PRA), and an Emergency Response Team competition further
enlivened the National OHS Month commemoration.
27 28
Februari | February
Februari | February
Perkuat Kolaborasi Bisnis melalui Kunjungan ke Pabrik Berbagi Kebahagiaan di Bulan Penuh Berkah
Sekitar 40 pemilik toko bangunan dari Bogor, Depok, dan Bekasi melakukan kunjungan Keberlanjutan bukan hanya tentang bisnis, tapi juga tentang kepedulian terhadap sesama.
ke Pabrik Narogong. Kegiatan yang dilakukan pada akhir Februari lalu ini ditujukan Di bulan Ramadan 2025, kami kembali berbagi kebahagiaan kepada masyarakat dan
untuk memberikan pemahaman lebih mendalam tentang proses produksi dan pemangku kepentingan dengan menggelar beragam kegiatan di seluruh pabrik dan
beragam keunggulan semen Dynamix. Selain itu, kegiatan ini juga dilangsungkan untuk quarry, seperti buka puasa bersama, pembagian paket sembako, serta santunan kepada
memperkuat kerja sama dengan mitra toko retail serta meningkatkan ketersediaan anak yatim dan penyandang disabilitas.
produk berkualitas tinggi yang sesuai dengan kebutuhan pasar.
Sharing Joy in the Month of Blessings
Strengthening Business Collaboration Through Plant Visits Sustainability goes beyond just business; it's about caring for others as well. During
Approximately 40 building materials store owners from Bogor, Depok, and Bekasi visited Ramadan 2025, we shared joy with the community and stakeholders once more by
the Narogong Plant. This activity, held in late February, was aimed at providing a deeper organizing different events at our plants and quarries, including having iftar together,
understanding of the production process and the various advantages of Dynamix giving out food staple packages, and providing support to orphans and people with
cement. In addition, the visit was also held to strengthen partnerships with retail store disabilities.
partners and to improve the availability of high-quality products that meet market needs.
PT Solusi Bangun Indonesia Tbk 31
Page 34
Peristiwa Penting
Event Highlights
10 12
April | April
April | April
Perluas Kerja Sama Pemanfaatan RDF dengan Pemkab Kebumen CSR Award untuk Pabrik Cilacap
Perusahaan menandatangani MoU dengan Pemkab Kebumen pada tanggal 10 April Pabrik Cilacap, dalam acara penganugerahan penghargaan CSR Pemerintah Provinsi
2025 untuk pemanfaatan RDF yang dilanjutkan dengan uji coba pengiriman perdana Jawa Tengah, menerima penghargaan untuk kategori BUMN. Dilangsungkan pada 12
pada 24 April 2025. Kerja sama ini mencakup pemanfaatan RDF dari hasil pemilahan April 2025 di Gedung Gradhika Bhakti Praja, acara ini merupakan bentuk penghargaan
dan pengolahan sampah dari TPST yang sudah berjalan, serta rencana pembangunan
pemerintah atas dukungan perusahaan terhadap program pembangunan di Jawa
fasilitas pengolahan sampah di sekitar lokasi TPA Kaligending dan TPA Kali Semali di
Kabupaten Kebumen ini akan berlangsung selama lima tahun. Tengah.
CSR Award for the Cilacap Plant
Expanding RDF Utilization Cooperation with the Kebumen Regency Government The Cilacap Plant received an award in the State-Owned Enterprise (BUMN) category at
On April 10, 2025, the Company signed an MoU with the Kebumen Regency the Central Java Provincial Government's CSR Award ceremony. Held on April 12, 2025
Government to use RDF, and the first test shipment was conducted on April 24, 2025.
at Gedung Gradhika Bhakti Praja, the event represented the government's recognition of
This partnership involves the RDF utilization generated from sorting and processing
waste at current landfill sites, as well as plans to establish waste processing plants close the Company's support for development programs in Central Java.
to the Kaligending and Kali Semali landfills in Kebumen Regency. This agreement will
continue for five years.
22 7,14,20
April | April
Mei | May
Peringatan Hari Bumi 2025 Temu Tukang Bantu Asah Keahlian Ahli Bangunan
Dalam rangka memperingati Hari Bumi, Solusi Bangun Indonesia melalui Nathabumi Dalam strategi memperkuat dan memperluas pangsa pasar, serta sebagai upaya
kembali mengadakan kegiatan KELAS KITA (Kelola Sampah Sekitar Kita) pada tanggal meningkatkan kapasitas para ahli bangunan, Solusi Bangun Indonesia mengundang
22 April 2025 di Narogong. Kegiatan edukasi pemilihan dan pengolahan sampah ini para ahli bangunan di sekitar operasional pabrik untuk melakukan kunjungan ke pabrik.
diikuti oleh 25 siswa SD, 25 siswa SMP, dan 10 siswa SMA Sekolah SMART Cibinong, Diadakan di Pabrik Tuban, Pabrik Cilacap dan Pabrik Narogong. Selain mengunjungi
Klapanunggal. pabrik dan melihat proses produksi semen Dynamix, para ahli bangunan juga
mendapatkan pelatihan dan pengetahuan mengenai aplikasi semen yang efektif dan
Earth Day 2025 Commemoration efisien untuk menghasilkan bangunan yang kuat dan tahan lama.
In observance of Earth Day, Solusi Bangun Indonesia through Nathabumi once again
held a KELAS KITA (Kelola Sampah Sekitar Kita / Managing Waste Around Us) activity on Temu Tukang: Sharpening the Skills of Building Professionals
April 22, 2025 at Narogong. This educational activity on waste selection and processing As a strategy to strengthen its market share and improve the skills of its construction
was attended by 25 elementary school students, 25 middle school students, and 10 workers, Solusi Bangun Indonesia welcomed construction experts from nearby regions
high school students from SMART Cibinong School, Klapanunggal. for plant visits, which took place at the Tuban, Cilacap, and Narogong facilities. Along
with visiting the plants and observing the Dynamix cement production process, the
construction experts were also trained and given information on how to use cement
effectively and efficiently to create robust and lasting structures.
32 Laporan Tahunan 2025 Annual Report
Page 35
01 Kilas Kinerja 2025
2025 Performance Highlights
Peristiwa Penting
Event Highlights
14 15, 22
Mei | May
Mei | May
Dedikasi dalam Membina UMKM Diganjar Platinum Kunjungan Para Wirausaha Bahan Bangunan ke Pabrik Cilacap dan Narogong
Solusi Bangun Indonesia memperoleh penghargaan platinum dalam penganugerahan Solusi Bangun Indonesia mengundang sejumlah pengusaha toko bangunan untuk
Bina Mitra UMKM Award 2025 dari Corporate Forum for CSR Development (CFCD) melakukan kunjungan ke Pabrik Cilacap dan Narogong. Kunjungan ini diadakan pada
Foundation pada 14 Mei 2025 di Jakarta. Capaian ini diraih oleh Pabrik Narogong melalui 15 Mei & 22 Mei 2025 yang diikuti oleh 33 pemilik toko bahan bangunan dari Cilacap
UMKM binaan yaitu Koperasi Konsumen Swadaya Pribumi Klapanunggal (KKSPK). dan 20 pemilik toko dari Tangerang. Kunjungan ini dilakukan untuk meningkatkan
Solusi Bangun Indonesia senantiasa ikut serta ambil bagian dalam mengembangkan kepercayaan dan loyalitas sekaligus menyerap aspirasi dari para mitra dengan tujuan
masyarakat di sekitar area operasi Perusahaan guna mencapai target Pembangunan membangun ekosistem bisnis yang berkelanjutan.
Berkelanjutan 2030.
Retailers Visit to Cilacap Plant and Narogong Plant
Dedication to MSME Development Earns Platinum Recognition Solusi Bangun Indonesia invited several owners of building materials stores to visit its
Solusi Bangun Indonesia received a platinum award at the 2025 Bina Mitra UMKM plants in Cilacap and Narogong. This visit, which took place on May 15 and 22, 2025,
Award from the Corporate Forum for CSR Development (CFCD) Foundation on May 14, included 33 store owners from Cilacap and 20 store owners from Tangerang. The
2025, in Jakarta. This achievement was made possible by the Narogong Plant through purpose of the visit was to foster trust and loyalty, as well as to collect feedback from
its fostered MSME, the Klapanunggal Indigenous Self-Help Consumer Cooperative partners, to create a sustainable business community.
(KKSKPK). Solusi Bangun Indonesia is actively involved in enhancing the communities
near its operational locations to meet the 2030 Sustainable Development targets.
26 03
Mei | May
Juni | June
Bangun Kerja Sama untuk Dorong Akselerasi Transisi Energi Hijau Penghargaan Keberlanjutan dari Gubernur Jawa Barat
Solusi Bangun Indonesia melakukan Penandatanganan Kerja Sama (PKS) dengan Gubernur Jawa Barat, Dedi Mulyadi menganugerahkan penghargaan 3rd Place Winner
Pemerintah Kota Tangerang untuk pemanfaatan RDF di Pabrik Narogong. Walikota for Sustainability Award kepada Pabrik Narogong. Penghargaan yang diberikan pada
Tangerang, Drs. H. Sachrudin mengungkapkan bahwa persoalan sampah membutuhkan 3 Juni 2025, merupakan suatu apresiasi Pemerintah atas inisiatif program CSR yang
pendekatan inovatif. Melalui pemanfaatan RDF, dapat menjadi solusi untuk menciptakan dilakukan secara inklusif dan berkelanjutan.
lingkungan yang sehat dan berkelanjutan.
Sustainability Award from the Governor of West Java
Building Cooperation to Accelerate the Green Energy Transition The Governor of West Java, Dedi Mulyadi, recognized the Narogong Plant as the
Solusi Bangun Indonesia signed an MoU with the Tangerang City Government to use 3rd Place Winner for Sustainability Award. The award, presented on June 3, 2025,
RDF in our Narogong plant. The Mayor of Tangerang, Drs. H. Sachrudin, stated that represents a sign of the government's gratitude for its community-focused and
managing waste requires an innovative approach. The use of RDF can help establish a sustainable corporate social responsibility projects.
clean and sustainable environment.
PT Solusi Bangun Indonesia Tbk 33
Page 36
Peristiwa Penting
Event Highlights
05 08
Juni | June
Juni | June
Kegiatan Penananam Pohon Bersama Pabrik Narogong Bupati Cilacap Kunjungi Lokasi Penambangan Solusi Bangun Indonesia di Pulau
Dalam peringatan Hari Lingkungan Hidup Sedunia, Pabrik Narogong mengadakan Nusakambangan
kegiatan dengan tema “Planting More Trees and Ending Plastic Pollution”, berupa Bupati Cilacap, Syamsul Auliya Rachman dan Forkopimda melakukan kunjungan ke
kegiatan penananam pohon bersama pada 5 Juni 2025. Kegiatan ini dilakukan untuk lokasi penambangan batu kapur di Pulau Nusakambangan, Cilacap pada 8 Juni 2025.
meningkatkan kesadaran dan pemahaman seluruh insan Perseroan untuk menjaga Kunjungan ini dilakukan untuk memantau langsung kegiatan penambangan yang
keseimbangan alam dan lingkungan hidup. dilakukan Solusi Bangun Indonesia di Pulau Nusakambangan. Selain itu juga dilakukan
kegiatan penanaman pohon khas Nusakambangan dengan tujuan untuk perbaikan dan
Tree Planting Activity at the Narogong Plant peningkatan area tambang di masa mendatang.
The Narogong Plant organized an event in commemoration of World Environment Day,
focusing on the theme of "Planting More Trees and Ending Plastic Pollution," which took Regent of Cilacap Visits Solusi Bangun Indonesia's Mining Site on Nusakambangan
place as a collective tree planting effort on June 5, 2025. The purpose of this event was Island
to increase the awareness and understanding of all Company employees regarding the The Regent of Cilacap, Syamsul Auliya Rachman, along with the Regional Leadership
importance of preserving the balance of nature and the environment. Communication Forum (Forkopimda), went to a limestone extraction location on
Nusakambangan Island in Cilacap on June 8, 2025. The purpose of the visit was to
observe firsthand the mining operations being conducted by Solusi Bangun Indonesia on
Nusakambangan Island. They also took part in planting local trees from Nusakambangan
to help improve and upgrade the mining site for the future.
11 11
Juni | June
Juni | June
Dalam Ajang Top CSR Awards Solusi Bangun Indonesia Berhasil Membawa Pulang Pabrik Tuban Bangun TPST untuk Dorong Ekonomi Sirkular dan Lingkungan Sehat
Empat Penghargaan Pabrik Tuban meletakkan batu pertama pembangunan Tempat Pengolahan Sampah
Solusi Bangun Indonesia memperoleh penghargaan Top Leader on CSR Commitment Terpadu (TPST) D'joyo Lestari di Desa Sawir, Tuban pada 11 Juni 2025. Kegiatan
pada 11 Juni 2025. Pencapaian ini berkat program CSR unggulan yang diusung oleh ini dilakukan sebagai langkah untuk mengatasi persoalan sampah dan mendorong
Pabrik Tuban (Mliwang Metubanyune) dan Pabrik Lhoknga (Sobat Si Abes). Penghargaan terciptanya ekonomi sirkuler melalui pengelolaan sampah.
diberikan kepada Asri Mukhtar dan Soni Asrul Sani dan menjadi capaian atas performa
kepemimpinan yang mengagumkan. Tuban Plant Establishes Integrated Waste Management Facility to Promote Circular
Economy and a Healthy Environment
Solusi Bangun Indonesia Earns Four Awards at the Top CSR Awards The Tuban Plant laid the first stone for the construction of the D'joyo Lestari Integrated
On June 11, 2025, Solusi Bangun Indonesia received the Top Leader in CSR Waste Processing Facility (TPST) in Sawir Village, Tuban, on June 11, 2025. This activity
Commitment award. This success was a result of the excellent CSR initiatives carried out was held to tackle waste issues and promote circular economy by managing waste
by both the Tuban Plant (Mliwang Metubanyune) and the Lhoknga Plant (Sobat Si Abes). effectively.
The awards were presented to Asri Mukhtar and Soni Asrul Sani, acknowledging their
remarkable leadership performance.
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Juni | June
Juni | June
54 Tahun Membangun Masa Depan: Inovatif, Tangguh, Berkelanjutan Rapat Umum Pemegang Saham Tahunan (RUPST)
Selama 54 tahun, Solusi Bangun Indonesia telah membangun masa depan yang lebih Pada tanggal 25 Juni 2025 Solusi Bangun Indonesia mengadakan Rapat Umum
baik, #MasaDepanYangKitaMau. Langkah ini menjadi tujuan untuk menghadirkan Pemegang Saham Tahunan (RUPST) di Jakarta. Pada kegiatan yang dipimpin oleh
pertumbuhan degan inovatif, tangguh, dan berkelanjutan di masa mendatang. Komisaris Utama, Prijo Sambodo ini, menegaskan bahwa di tengah kondisi yang penuh
tantangan, Solusi Bangun Indonesia terus bergerak dengan memperkuat efisiensi di
54 Years of Building the Future: Innovative, Resilient, and Sustainable berbagai lini dan inovasi berkelanjutan.
Solusi Bangun Indonesia has been building a better future for 54 years,
#TheFutureWeWant. This initiative aims to deliver innovative, resilient, and sustainable Annual General Meeting of Shareholders (AGMS)
growth in the future. On June 25, 2025, Solusi Bangun Indonesia held its Annual General Meeting of
Shareholders (AGMS) in Jakarta. Chaired by President Commissioner Prijo Sambodo, the
Company affirmed that amid challenging conditions, Solusi Bangun Indonesia continues
to advance by strengthening efficiency across all business lines and pursuing continuous
innovation.
18 15, 17
Juli | July
Juli | July
Dynamix Dinobatkan sebagai Pemenang dalam Solo Best Brand & Innovation Kunjungan Pemerintah Daerah ke Pabrik Cilacap dan Narogong
Awards 2025 Kunjungan ke Pabrik Cilacap dilakukan oleh sebanyak 41 kepala desa bersama camat
Dynamix memberi kebanggaan besar bagi Solusi Bangun Indonesia dalam ajang dari wilayah Cilacap Barat pada 15 Juli 2025. Kunjungan dilakukan dengan tujuan
Solo Best Brand & Innovation (SBBI) Awards 2025. Komitmen kuat terhadap inovasi untuk menggali potensi peningkatan Pendapatan Asli Daerah (PAD) melalui optimalisasi
dan kepercayaan yang begitu besar dari masyarakat Provinsi Jawa Tengah kepada penggunaan produk nasional. Kemudian, kunjungan juga dilakukan oleh pemilik toko
Perusahaan telah menghasilkan pencapaian nyata berupa penghargaan untuk kategori bahan bangunan di wilayah Bogor ke Pabrik Narogong pada 17 Juli 2025. Kunjungan
Inovasi Semen. ini dilakukan untuk memperkokoh kemitraan dan kolaborasi mewujudkan pertumbuhan
bisnis yang berkelanjutan.
Dynamix Named Winner at the Solo Best Brand & Innovation Awards 2025
Dynamix brought great pride to Solusi Bangun Indonesia at the Solo Best Brand & Local Government Visits to the Cilacap and Narogong Plants
Innovation (SBBI) Awards 2025. The Company's strong commitment to innovation and 41 village leaders and heads of subdistricts from the West Cilacap area visited the Cilacap
the immense trust placed in it by the people of Central Java Province yielded a tangible Factory on July 15, 2025. The purpose of the visit was to look into how they could boost
achievement in the form of an award in the Cement Innovation category. Regional Original Income (PAD) by making better use of local products. Additionally,
shop owners dealing in building materials from Bogor also visited the Narogong Plant
on July 17, 2025. This visit aimed to enhance partnerships and collaboration to achieve
sustainable business growth.
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18 26
Juli | July
Juli | July
Pabrik Lhoknga Borong Empat Penghargaan dalam Ajang Penghargaan Perempuan Komitmen Pabrik Lhoknga terhadap Masyarakat
Berbakti 2025 Pada tanggal 26 Juli 2025 Pabrik Lhoknga dianugerahi penghargaan dalam ajang
Pabrik Lhoknga memborong empat penghargaan sekaligus dalam ajang Penghargaan The Aceh Post Award 2025 untuk kategori Perusahaan Peduli Pembangunan dan
Perempuan Berbakti 2025 dari Corporate Forum for CSR Development (CFCD) pada Masyarakat. Penghargaan yang diberikan oleh The Aceh Post Media Group ini
18 Juli 2025 di Jakarta. Penghargaan meliputi Platinum atau Terbaik 1 untuk program merupakan apresiasi atas kontribusi Pabrik Lhoknga dalam mendukung pembangunan
Pengembangan Wirausaha Berbasis Koperasi Setia Bakti Wanita, Gold atau Terbaik 2 Aceh dan pemberdayaan masyarakat.
untuk program Batik Tulis dan Ecoprint Bersama Manula Lampuuk, Silver atau Terbaik 3
Lhoknga Plant's Commitment to the Community
untuk program Pengembangan Lembaga Pariwisata dan The Most Perempuan Berbakti
On July 26, 2025, the Lhoknga Plant was presented with an award at The Aceh Post
2025 atas kontribusi nyatanya dalam membangun kemandirian perempuan di sekitar
Award 2025 in the Community and Development-Conscious Company category.
wilayah operasional Perusahaan, khususnya di Kecamatan Lhoknga dan Kecamatan
Presented by The Aceh Post Media Group, this award recognizes the Lhoknga Plant's
Leupung.
contributions to supporting development in Aceh and community empowerment.
Lhoknga Plant Sweeps Four Awards at the Perempuan Berbakti 2025 Awards
The Lhoknga Factory received four awards simultaneously at the 2025 Devoted Women
Awards, organized by the Corporate Forum for CSR Development (CFCD), on July 18,
2025, in Jakarta. The awards include Platinum or Best 1 for the Setia Bakti Wanita
Cooperative-Based Entrepreneurship Development program, Gold or Best 2 for the
Batik Tulis and Ecoprint Program with Lampuuk Seniors, Silver or Best 3 for the Tourism
Institution Development program, and The Most Perempuan Berbakti 2025 for their
significant role in supporting women's independence around the Company's operational
areas, particularly in Lhoknga and Leupung Districts.
31 02
Juli | July
Agustus | August
Kunjungan Pemilik Toko Bangunan di Purwakarta dan Karawang ke Pabrik Narogong 42 Tahun Melangkah Menuju Keunggulan
Pabrik Narogong kembali menggelar kegiatan Temu Toko pada tanggal 31 Juli 2025 Pabrik Lhoknga memperingati HUT ke-42 tahun sekaligus merayakan peringatan
dengan mengundang para pemilik toko bangunan di wilayah Purwakarta dan Karawang. kemerdekaan RI pada 2 Agustus 2025. Serangkaian kegiatan perlombaan dilakukan
Kegiatan ini memberi kesempatan kepada pelanggan untuk melihat langsung proses meliputi mini soccer, badminton, tenis meja, lomba mewarnai, lomba penggunaan
produksi yang ramah lingkungan dan bagaimana Perusahaan menjaga kualitas produk APD dan full body harness, lomba sepeda lambat, estafet tepung, last man standing
semen Dynamix. permainan balon.
Purwakarta and Karawang Retailers Visit to Narogong Plant 42 Years of Striving for Excellence
The Narogong Plant once again held a Temu Toko (Store Gathering) event on July 31, The Lhoknga Plant marked its 42nd anniversary and celebrated the Indonesian
2025, inviting building materials store owners from the Purwakarta and Karawang areas. Independence Day on August 2, 2025. Various competitions took place, including mini
The event offered customers the opportunity to directly observe the environmentally soccer, badminton, table tennis, coloring contests, PPE and full body harness challenges,
friendly production process and learn how the Company maintains the quality of slow bike races, flour relay games, and last man standing balloon activities.
Dynamix cement.
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Agustus | August
Agustus | August
Pemkab Tuban Mengenal Pabrik Tuban Lebih Dekat Bangun Sinergi untuk Percepat Pembangunan Bogor
Pada 5 Agustus 2025 Pabrik Tuban menjadi tuan rumah dalam kegiatan kunjungan dari Direksi Solusi Bangun Indonesia bersama dengan jajaran manajemen Perusahaan
Organisasi Perangkat Daerah (OPD) Tuban. Dalam kunjungan yang dipimpin oleh Asisten melakukan kunjungan ke Pemerintahan Kabupaten Bogor dengan tujuan sebagai
Perekonomian dan Pembangunan Sekretaris Daerah Tuban, Drs. Agus Wijaya M.AP langkah kolaborasi percepatan pembangunan infrastruktur di Kabupaten Bogor.
beserta para pelaku usaha jasa konstruksi tersebut, Agus menyampaikan apresiasinya
kepada Solusi Bangun Indonesia yang telah berkontribusi dalam menciptakan Building Synergy to Accelerate Development in Bogor
pertumbuhan ekonomi melalui pengembangan UMKM dan keterlibatan dalam program- The Board of Directors of Solusi Bangun Indonesia, together with the Company's
program yang diselenggarakan oleh Pemkab Tuban. management team, paid a visit to the Bogor Regency Government as a collaborative
measure to accelerate infrastructure development in Bogor Regency.
Tuban Regency Government Gets Closer to the Tuban Plant
On August 5, 2025, the Tuban Plant hosted a visit from the Tuban Regional Government
Apparatus (OPD). The visit was led by the Assistant for Economic Affairs and Development
of the Tuban Regional Secretariat, Drs. Agus Wijaya M.AP, along with construction
services business players. Agus expressed his appreciation to Solusi Bangun Indonesia
for its contributions to fostering economic growth through MSME development and
participation in programs organized by the Tuban Regency Government.
12
Agustus | August
Rapat Umum Pemegang Saham Luar Biasa (RUPSLB) Extraordinary General Meeting of Shareholders (EGMS)
Solusi Bangun Indonesia menyelenggarakan Rapat Umum Pemegang Saham Luar Biasa Solusi Bangun Indonesia held an Extraordinary General Meeting of Shareholders (EGMS)
(RUPSLB) pada 12 Agustus 2025. Dalam RUPSLB disetujui adanya pergantian jajaran on August 12, 2025, in which changes to the Board of Directors were approved.
Direksi Solusi Bangun Indonesia.
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Agustus | August
September | September
Bangun Semangat Nasionalisme di Peringatan Kemerdekaan ke-80 Tahun RI Kinerja Tata Kelola Raih Corporate Governance Award
Dalam rangka memperingati Hari Kemerdekaan ke-80 Tahun Republik Indonesia, Konsisten dan mantap dalam menjaga praktik Good Corporate Governance (GCG), Solusi
beberapa lokasi operasi Solusi Bangun Indonesia menyelenggarakan upacara dengan Bangun Indonesia kembali memenangkan penghargaan dalam ajang 16th Indonesian
penuh semangat nasionalisme. Secara keseluruhan, kegiatan ini diikuti oleh manajemen, Institute for Corporate Directorship (IICD) Corporate Governance Conference and Award.
karyawan, kontraktor, siswa EVE, tim Security serta perwakilan pemerintah setempat Berlangsung pada 15 September 2025 di Jakarta, Perusahaan meraih penghargaan
dan beberapa aspek masyarakat. Best Sustainability and Resilience Mid Cap serta terpilih untuk masuk dalam daftar Top
50 Mid Capitalization Public Listed Company.
Fostering the Spirit of Nationalism at Indonesia's 80th Independence Day
Commemoration Corporate Governance Performance Earns Corporate Governance Award
In observance of the 80th Anniversary of the Republic of Indonesia's Independence, Consistent and steadfast in upholding Good Corporate Governance (GCG) practices,
multiple operating locations held flag-raising ceremonies imbued with a spirit of Solusi Bangun Indonesia once again won recognition at the 16th Indonesian Institute
nationalism. These events were attended by management, employees, contractors, for Corporate Directorship (IICD) Corporate Governance Conference and Award. Held
EVE students, the Security team, as well as representatives from local governments and on September 15, 2025 in Jakarta, the Company received the Best Sustainability and
various segments of the community. Resilience Mid Cap award and was selected for inclusion in the Top 50 Mid Capitalization
Public Listed Company list.
16
September | September
Edukasi Pengelolaan Sampah untuk Lindungi Ozon dan Bumi Kita Waste Management Education to Protect the Ozone Layer and Our Planet
Dalam peringatan Hari Ozon Sedunia dan World Clean-Up Day, Solusi Bangun In honor of World Ozone Day and World Clean-Up Day, Solusi Bangun Indonesia
Indonesia melakukan edukasi mengenai pengelolaan sampah. Melalui Nathabumi organized educational activities focused on managing waste. Alongside Nathabumi
berkolaborasi dengan Pertamina Hulu Mahakam (PHM), sebanyak 83 siswa SDN 003 and Pertamina Hulu Mahakam (PHM), they provided guidance to 83 students from
Anggana, Samarinda, Kalimantan Timur, mendapatkan penyuluhan melalui program SDN 003 Anggana, located in Samarinda, East Kalimantan, through a program called
Kelola Sampah Sekitar Kita (Kelas Kita). Juga dilakukan kegiatan penanaman sebanyak "Manage Waste Around Us" (Kelas Kita). Additionally, they planted 1,500 tree saplings,
1.500 bibit pohon yang disalurkan kepada 29 sekolah di Kecamatan Anggana. Kegiatan which were given to 29 schools in Anggana District. This initiative aimed to decrease
ini dilakukan untuk mengurangi timbulan sampah serta mencegah kerusakan ozon dan waste production and help protect the ozone layer and prevent global warming in the
pemanasan global di masa mendatang. future.
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September | September
Nathabumi Peringati HUT ke-6 dengan Beragam Kegiatan Nathabumi Celebrates Its 6th Anniversary with a Range of Activities
Dalam peringatan HUT Nathabumi ke-6 dengan tema “Sixnificant Journey: Moving In celebration of Nathabumi's 6th anniversary under the theme "Sixnificant Journey:
Forward, Making Impact”, Perseroan menggelar Fun Walk untuk karyawan serta Moving Forward, Making Impact," the Company organized a Fun Walk for employees
penanaman bibit pohon langka di Kawasan konservasi tanaman Kebun Raya Cibinong and planted rare tree saplings in the Cibinong Botanical Gardens conservation area
pada 27 September 2025. Kemudian, pada Oktober 2025, Nathabumi akan menggelar on September 27, 2025. Following this, Nathabumi hosted a Customer Gathering
Customer Gathering sebagai puncak peringatan HUT ke-6 berkolaborasi dengan in October 2025 as the highlight of the anniversary celebrations, working together
Kementerian Lingkungan Hidup/Badan Pengendalian Lingkungan Hidup (KLH/BPLH), with the Ministry of Environment/Environmental Control Agency (KLH/BPLH), Rumah
Rumah Edukasi Komunitas Pilah Sampah, hingga komunitas lingkungan. Momentum Edukasi Komunitas Pilah Sampah (Waste Sorting Community Education House), and
HUT ini diharapkan menjadi aksi nyata untuk melangkah maju, saling menguatkan, dan the environmental community. This anniversary event aims to inspire real actions to
memberikan dampak yang berkelanjutan. progress, support each other, and create lasting, sustainable impacts.
30 15
September | September
Oktober | October
Kontribusi Sosial Lingkungan Raih Penghargaan CSR & Pengembangan Desa 2025 . Peresmian TPST Pertama di Kabupaten Tuban
Pada ajang CSR & Pengembangan Desa Awards 2025, Pabrik Lhoknga meraih Pabrik Tuban mendirikan dan meresmikan Tempat Pengelolaan Sampah Terpadu
Kategori Silver melalui program CSR Sakeladera yang berfokus pada pemberdayaan (TPST) di Desa Sawir, Tuban, Jawa Timur pada 15 Oktober 2025. Peresmian ini dihadiri
dan kesejahteraan desa, sementara Pabrik Cilacap memperoleh Kategori Gold lewat oleh General Manager Pabrik Tuban, Priyatno, Kepala Dinas Lingkungan Hidup dan
program Ruang Kolaboratif Baruwani Circular Hub yang mendorong ekonomi sirkular Perhubungan Kabupaten Tuban, Anthon Tri Laksono, Kepala Dinas Pekerjaan Umum
dan kolaborasi desa. dan Perumahan Rakyat Kabupaten Tuban, Agung Supriyadi, dan Bidang PPSLB3 Dinas
Lingkungan Hidup Provinsi Jawa Timur, Eko Elyyanto ST.
Social and Environmental Contribution Wins 2025 CSR & Village Development
Award Inauguration of the First TPST in Tuban Regency
At the CSR & Village Development Awards 2025, the Lhoknga Plant received the Silver The Tuban Plant established and inaugurated an Integrated Waste Management Site
Category through the Sakeladera CSR program, which focuses on village empowerment (TPST) in Sawir Village, Tuban, East Java, on October 15, 2025. The inauguration
and welfare, while the Cilacap Plant received the Gold Category through the Baruwani was attended by the General Manager of the Tuban Factory, Priyatno, the Head of
Circular Hub Collaborative Space program, which promotes the circular economy and the Environment and Transportation Agency of Tuban Regency, Anthon Tri Laksono,
village collaboration. the Head of the Public Works and Public Housing Agency of Tuban Regency, Agung
Supriyadi, and the Center for Waste Management and Hazardous and Toxic Materials
(PPSLB3) Division of the East Java Provincial Environment Agency, Eko Elyyanto ST.
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14
Oktober | October
Nathabumi Customer Gathering 2025 Nathabumi Customer Gathering 2025
Nathabumi menggelar Customer Gathering di Taman Mini Indonesia Indah, Jakarta Nathabumi organized a Customer Gathering at Taman Mini Indonesia Indah in Jakarta,
pada 14 Oktober 2025. Kegiatan ini merupakan serangkaian dari acara HUT ke-6 on October 14, 2025. This event is one of the activities celebrating Nathabumi's 6th
Nathabumi dengan tema "Sixnificant Journey: Moving Forward, Making Impact” Anniversary under the theme "Sixnificant Journey: Moving Forward, Making Impact"
yang mempertemukan para pelanggan industri. Dalam kegiatan, diselenggarakan and gathered many customers from the industry. At this event, a Greenspiration Talk
Greenspiration Talk bersama Novi Maryanti (Corporate Communication Manager) dan took place, featuring Novi Maryanti (Corporate Communication Manager) and Cynthia
Cynthia S. Lestari (Founder Lyfe with Less). Nathabumi juga memberikan penghargaan S. Lestari (Founder of Lyfe with Less). Nathabumi also presented awards to customers
kepada para pelanggan yang konsisten mendukung upaya pelestarian lingkungan who have continually supported environmental protection efforts alongside Nathabumi.
bersama Nathabumi.
23 24
Oktober | October
Oktober | October
Occupational Health & Safety Forum 2025 Kunjungan Kerja Komisi VII DPR RI ke Pabrik Lhoknga
Perusahaan menggelar Contractor Occupational Health & Safety Forum 2025 bertema Pada 24 Oktober 2025, Perusahaan menerima kunjungan kerja Komisi VII DPR RI di
“Partnership in Safety, Excellence in Performance.” Forum ini memperkuat kolaborasi Pabrik Lhoknga, Aceh, yang dioperasikan oleh Anak Perusahaan, PT Solusi Bangun
dengan mitra kontraktor dan transporter dalam membangun budaya K3 yang unggul. Andalas. Perusahaan menerima masukan dari Komisi VII DPR RI mengenai optimalisasi
Pada acara ini, Perusahaan juga memberi apresiasi Best Contractor dan Best Transporter kontribusi Perusahaan dalam pemenuhan kebutuhan pembangunan di Aceh di berbagai
2025 sebagai bentuk motivasi menjaga keselamatan kerja. aspek.
Occupational Health and Safety Forum 2025
Working Visit of Commission VII of the House of Representatives of the Republic of
The Company held the Contractor Occupational Health & Safety Forum 2025 under
Indonesia (DPR RI) to the Lhoknga Plant
the theme "Partnership in Safety, Excellence in Performance." The forum strengthened
On October 24, 2025, the Company hosted a working visit from Commission VII of the
collaboration with contractor and transporter partners in building a culture of excellence
House of Representatives of the Republic of Indonesia (DPR RI) at the Lhoknga Plant,
in occupational health and safety (K3). At the event, the Company also presented Best
Aceh, which is operated by the Company's Subsidiary, PT Solusi Bangun Andalas. The
Contractor and Best Transporter 2025 awards as a means of motivating continued
Company received input from Commission VII of the DPR RI regarding the optimization
commitment to workplace safety.
of the Company's contribution to fulfilling development needs in Aceh across various
aspects.
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06 21
November | November
November | November
Pengiriman RDF Resmikan Kerja Sama Pemanfaatan Sampah Perkotaan Solusi Bangun Indonesia Salurkan Bantuan Pengembangan Usaha Perempuan
Untuk mewujudkan lingkungan yang bersih dan sehat, serta menjaga kelestarian Solusi Bangun Indonesia menyalurkan bantuan pengembangan usaha bagi Perempuan
lingkungan, Nathabumi bekerja sama dengan Pemerintah Kabupaten Sumenep dalam pada 21 November 2025. Melalui Pabrik Narogong, Perseroan memberikan bantuan
pemanfaatan sampah perkotaan berbasis ekonomi sirkular. Tanggal 6 November 2025 kepada 50 orang anggota kelompok Sahabat Perempuan. Selain bantuan modal,
menjadi hari peresmian kerja sama melalui penandatanganan Perjanjian Kerja Sama dan kelompok dampingan juga mendapatkan pelatihan manajemen usaha dan penguatan
pengiriman perdana RDF ke Pabrik Tuban. Inisiatif ini menciptakan nilai ekonomi baru kapasitas produksi. Program ini menjadi bukti efektivitas kolaborasi Perseroan dan
bagi masyarakat sekaligus menjadi langkah besar menuju Sumenep yang bersih, mandiri, masyarakat untuk menciptakan dampak ekonomi yang berkelanjutan.
dan berdaya lingkungan.
RDF Delivery Marks the Inauguration of Municipal Waste Utilization Cooperation Solusi Bangun Indonesia Provides Business Development Assistance to Women
To realize a clean and healthy environment and preserve ecological sustainability, Entrepreneurs
Nathabumi partnered with the Sumenep Regency Government for circular economy- Solusi Bangun Indonesia distributed assistance for business growth to women on
based municipal waste utilization. November 6, 2025 marked the official commencement November 21, 2025. Through the Narogong Plant, the Company helped 50 women from
of the collaboration through the signing of a Cooperation Agreement and the inaugural the Sahabat Perempuan group. Aside from providing financial support, the group also
delivery of RDF to the Tuban Plant. This initiative creates new economic value for participated in training for managing their businesses and enhancing their production
the community while marking a significant stride toward a clean, self-sufficient, and capacity. This initiative demonstrates how well the Company works with the community
environmentally resilient Sumenep. to create a sustainable economic impact.
22 25
November | November
November | November
100 Pelari Pabrik Tuban Beraksi! La Tofi Award & Subroto Award 2025
Memperingati Hari Jadi ke-732, Kabupaten Tuban menyelenggarakan Beach Run pada Pada ajang La Tofi Award, Solusi Bangun Indonesia meraih predikat Gold Alignment -
22 November 2025 dengan tujuan untuk mempromosikan pesona pantai Kabupaten Leader Quadrant dan masuk dalam daftar Top 100 Indonesia 2025 La Tofi ESG Rating.
Tuban. Perseroan berkontribusi melalui keikutsertaan sebanyak 100 karyawan Pabrik Implementasi Perusahaan dalam aspek lingkungan, sosial serta tata kelola dinilai
Tuban ikut beraksi untuk memeriahkan acara tersebut. komprehensif, efektif dan kredibel berdasarkan hasil verifikasi di lapangan. Selain itu,
Pabrik Lhoknga mendapatkan apresiasi dari Kementerian ESDM dengan meraih Subroto
100 Runners from the Tuban Plant in Action! Award 2025 untuk kategori Program Pemberdayaan Masyarakat (PPM) Terinovatif
To commemorate its 732nd anniversary, Tuban Regency organized a Beach Run on berkat program Sobat Si Abes (Solusi Bersama Jaga Ekosistem Pesisir dan Laut Bebas
November 22, 2025, to showcase the beauty of the beaches in Tuban. The Company Sampah). Program yang mengolah limbah kelapa menjadi cocofiber dan cocopeat
played its part by participating with 100 employees from the Tuban Plant to make the bernilai ekonomi tinggi serta bermanfaat bagi masyarakat sekitar menghasilkan dampak
event livelier. positif yang bisa dirasakan bersama.
The La Tofi Award and Subroto Award 2025
At the La Tofi Award, Solusi Bangun Indonesia achieved the Gold Alignment – Leader
Quadrant designation and was included in the Top 100 Indonesia 2025 La Tofi
ESG Rating list. The Company's implementation across environmental, social, and
governance aspects was assessed as comprehensive, effective, and credible based
on field verification results. In addition, the Lhoknga Plant received recognition from
the Ministry of Energy and Mineral Resources (ESDM) by winning the Subroto Award
2025 for the Most Innovative Community Empowerment Program (PPM) category, in
recognition of the Sobat Si Abes program (Solusi Bersama Jaga Ekosistem Pesisir dan
Laut Bebas Sampah / Collaborative Solution for Protecting Coastal Ecosystems and a
Marine Plastic-Free Environment). The program, which processes coconut waste into
high-value cocofiber and cocopeat while benefiting surrounding communities, has
generated positive and widely felt impacts.
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28 5
November | November
Desember | December
Penghargaan Asia Sustainability Reporting Rating 2025 Rapat Umum Pemegang Saham Luar Biasa (RUPSLB)
Solusi Bangun Indonesia memperoleh Silver Rating dan Commendation Award dalam Dalam RUPSLB yang berlangsung pada 5 Desember 2025, Solusi Bangun Indonesia
ajang Asia Sustainability Reporting Rating 2025 dari NCCR pada tanggal 28 November menetapkan Rizki Kresno Edhie Hambali sebagai Direktur Utama menggantikan Ainul
2025. Pencapaian ini menunjukan komitmen Perseroan dalam menghasilkan kualitas Yaqin. Selain itu, Perusahaan mengambil langkah strategis untuk memperkuat fondasi
terhadap kinerja keberlanjutan serta pemenuhan pelaporan atas GRI Standards dan bisnis dan meningkatkan fokus pertumbuhan di tengah dinamika industri melalui
ketentuan yang berlaku. penguatan bisnis pengelolaan limbah dan meningkatkan kontribusi dalam penerapan
ekonomi sirkuler dan pengurangan emisi.
Asia Sustainability Reporting Rating 2025 Award
Solusi Bangun Indonesia achieved a Silver Rating and Commendation Award in the Extraordinary General Meeting of Shareholders (EGMS)
Asia Sustainability Reporting Rating 2025 event from NCCR on November 28, 2025, At the Extraordinary General Meeting of Shareholders (EGMS) held on December 5,
displaying the Company's commitment to producing quality sustainability performance 2025, Solusi Bangun Indonesia appointed Rizki Kresno Edhie Hambali as President
and fulfilling reporting on GRI Standards and applicable regulations. Director, succeeding Ainul Yaqin. In addition, the Company took strategic steps
to strengthen its business foundation and sharpen its growth focus amid industry
dynamics, through the reinforcement of waste management business and an increased
contribution to the implementation of the circular economy and emissions reduction.
16
Desember | December
Penghargaan Juara Inovasi 2025 2025 Innovation Champion Awards
Perusahaan menganugerahkan sejumlah penghargaan kepada para karyawan yang The Company presented a number of awards to employees who emerged as Innovation
keluar sebagai Juara Inovasi 2025. Juara Inovasi 2025 terbagi ke dalam 5 kategori dan Champions 2025. The Innovation Champion 2025 competition was divided into 5
diikuti oleh lebih dari 900 karyawan dengan 594 proyek inovasi. categories and was participated in by more than 900 employees with 594 innovation
projects.
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01 Kilas Kinerja 2025
2025 Performance Highlights
Peristiwa Penting
Event Highlights
2, 17 14
Desember | December
Desember | December
Solusi Bangun Indonesia Bungkus Penghargaan Bergengsi di Penghujung Tahun Rangkaian Program Penguatan Merek Dynamix
Solusi Bangun Indonesia kembali memperoleh penghargaan terbaik di penghujung Solusi Bangun Indonesia menggelar acara Fun Walk in CFD pada 14 Desember 2025
tahun 2025. Penghargaan tersebut meliputi Penghargaan Industri Terbaik dari Gubernur sebagai upaya untuk penguatan merek Dynamix di Jakarta.
Provinsi Jawa Timur dalam acara Festival Industri Hijau Jawa Timur di Surabaya pada 2
Dynamix Brand Strengthening Program Serie
Desember 2025, dan Dua predikat Gold untuk kategori Economy Pillar untuk Program
To strengthen the Dynamix brand in Jakarta. Solusi Bangun Indonesia held a Fun Walk in
Sahabat Perempuan Kepala Keluarga Berdaya (Sartika) dan kategori Social Pillar untuk
CFD event on December 14, 2025.
Program Pengembangan Ekonomi Masyarakat Batas Tambang melalui: Perempuan
Sadar Berkarya (Pusaka) dianugerahkan kepada Pabrik Narogong dalam acara Indonesia
SDGs Award (ISDA) ke-10 pada 17 Desember 2025.
Solusi Bangun Indonesia Closes the Year with Three Prestigious Awards
Solusi Bangun Indonesia once again received the best award at the end of 2025,
including the Best Industry Award from the Governor of East Java Province at the East
Java Green Industry Festival in Surabaya on December 2, 2025, and two Gold predicates
for the Economy Pillar category for the Empowered Female Heads of Households
(Sartika) Program and the Social Pillar category for the Economic Development Program
for Mining Border Communities through: Women Aware of Working (Pusaka) awarded
to the Narogong Plant at the 10th Indonesia SDGs Award (ISDA) event on December
17, 2025.
7
April 2026 | April 2026
Solusi Bangun Indonesia meraih 3 PROPER Hijau Solusi Bangun Indonesia received 3 PROPER Green
Solusi Bangun Indonesia meraih 3 PROPER Hijau untuk Pabrik Tuban, Pabrik Cilacap Solusi Bangun Indonesia received 3 PROPER Green ratings for the Tuban Plant, the
dan Pabrik Lhoknga, atas kinerja pengelolaan lingkungan dan sosial tahun 2025 dari Cilacap Plant, and the Lhoknga Plant. for their environmental and social management
Kementerian Lingkungan Hidup Republik Indonesia. performance in 2025 from Ministry of Environment of the Republic of Indonesia.
PT Solusi Bangun Indonesia Tbk 43
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Gelanggang Inovasi dan Kreativitas Universitas Gadjah Mada.
Universitas Gadjah Mada Innovation and Creativity Arena
Laporan Manajemen
Management Report
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02
Page 48
Laporan Dewan Komisaris
Board of Commissioners Report
FADLANSYAH LUBIS
Komisaris Utama
President Commissioner
Di tahun 2025, Perseroan mencatatkan perolehan laba tahun
berjalan yang positif sejumlah Rp658,74 miliar di tengah kondisi
industri yang penuh tantangan.
In 2025, the Company recorded a positive net profit for the current
year of Rp658.74 billion, amid a challenging industry landscape.
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02 Laporan Manajemen
Management Report
Laporan Dewan Komisaris
Board of Commissioners Report
Pemangku Kepentingan yang Terhormat,
Dear Valued Stakeholders,
Puji syukur kami panjatkan ke hadirat Tuhan Yang Maha Esa, All praise to God Almighty, and through this report, the Board
melalui laporan ini Dewan Komisaris ingin menyampaikan of Commissioners is pleased to present the performance of
kinerja PT Solusi Bangun Indonesia Tbk di sepanjang tahun PT Solusi Bangun Indonesia Tbk for the year 2025.
2025.
Di tengah tantangan bisnis selama tahun 2025, Perusahaan In 2025, in the face of business challenges, the Company
mampu mencatatkan kinerja positif. Laporan ini memuat managed to record positive performance. This report contains
informasi faktual mengenai aktivitas operasional Perseroan factual information on the Company's activities from January
yang terjadi pada periode 1 Januari hingga 31 Desember 1 to December 31, 2025. Shareholders and stakeholders
2025. Para pemegang saham dan pemangku kepentingan can find the overall external environment overview, the Board
dapat mengetahui gambaran mengenai kondisi eksternal of Directors' performance assessment, business prospect
secara umum, penilaian terhadap kinerja Direksi, pandangan outlook, and an overview of how the Company is following
atas prospek usaha, serta pandangan atas penerapan tata governance practices.
kelola yang dijalankan Perseroan.
PANDANGAN ATAS KONDISI EKSTERNAL VIEWS ON EXTERNAL CONDITIONS
Tinjauan Perekonomian Global dan Nasional Global and National Economic Overview
Dari data proyeksi International Monetary Fund (IMF), Based on projection data from the International Monetary
pertumbuhan ekonomi global mengalami perlambatan Fund (IMF), global economic growth has experienced
di angka 3,2% . Kondisi ini diakibatkan karena adanya
1
a slowdown to 3.2%1. This condition is attributable to
ketidakpastian pada lingkup global yang disebabkan prevailing uncertainties in the global landscape, driven by
oleh aktivitas perang dagang, gejolak geopolitik hingga trade war activities, geopolitical tensions, and monetary
pengetatan kebijakan keuangan di beberapa negara. policy tightening in several countries.
IMF melihat, di wilayah Asia Tenggara khususnya negara The IMF observes that the Southeast Asian region,
ASEAN-5 (Indonesia, Malaysia, Filipina, Singapura, dan particularly the ASEAN-5 countries (Indonesia, Malaysia,
Thailand) tumbuh solid diangka lebih dari 4,0%. Hal ini Philippines, Singapore, and Thailand), recorded solid growth
dikarenakan wilayah tersebut mampu menjaga kendali inflasi of above 4.0%. This is attributed to the region's ability to
dan menguatnya permintaan domestik, investasi infrastruktur maintain inflation control, alongside strengthening the
hingga pemulihan pada sektor pariwisata. domestic demand, infrastructure investment, and recovery in
the tourism sector.
1 International Monetary Funf (IMF), World Economic Outlook, Global Economy: Steady
amid Divergent Forces, Jan 2026
PT Solusi Bangun Indonesia Tbk 47
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Pertumbuhan yang terjadi di Indonesia juga disebabkan oleh Growth in Indonesia was also driven by strengthening
adanya penguatan permintaan domestik dan kinerja ekspor domestic demand and strong export performance. Based on
yang baik. Berdasarkan data Badan Pusat Statistik (BPS), 2
data from the Statistics Indonesia (BPS),2 national economic
pertumbuhan ekonomi nasional berada di angka 5,39% growth stood at 5.39% (YoY). Growth was recorded across
(YoY). Pertumbuhan terjadi di beberapa Pulau dan kontribusi several islands, with the largest contribution coming from Java
terbesar terjadi di Pulau Jawa sebesar 56,3% diikuti oleh at 56.3%, followed by Sumatra at 22.22% and Kalimantan at
Pulau Sumatra sebesar 22,22% dan Pulau Kalimantan 8.12%. Growth occurred across almost all business sectors,
sebesar 8,12%. Pertumbuhan terjadi hampir di seluruh with the construction sector recording growth of 3.81%. This
sektor usaha dan sektor konstruksi mengalami pertumbuhan condition is anticipated to positively influence the cement
sebesar 3,81%. Kondisi ini diharapkan turut berdampak industry and related sectors.
positiv terhadap industri semen dan sektor turunannya.
Lebih lanjut, Bank Indonesia (BI) tengah melakukan upaya In addition, Bank Indonesia (BI) is strengthening its efforts by
penguatan dengan mempertahankan suku bunga kebijakan maintaining the policy interest rate at 4.75%, with the Deposit
pada level 4,75% dengan Deposit Facility sebesar 3,75% Facility at 3.75% and the Lending Facility at 5.50%. These
dan Lending Facility sebesar 5,50%. Langkah ini diharapkan measures are expected to keep the inflation rate within the
dapat menekan laju inflasi pada kisaran 2,5±1%. range of 2.5±1%.
Tinjauan Industri Industrial Overview
Dewan Komisaris melihat industri semen di sepanjang tahun The Board of Commissioners observes that the cement
2025 mengalami dinamika yang penuh dengan tantangan. industry throughout 2025 experienced a business landscape
Asosiasi Perusahaan Semen Seluruh Indonesia (ASPERSSI) filled with challenges. The Association of Indonesian Cement
mencatatkan penurunan pada volume produksi semen Companies (Asosiasi Perusahaan Semen Seluruh Indonesia/
nasional sebesar 4,5% dan penurunan penjualan semen ASPERSSI) recorded a decline in national cement production
domestik sebesar 1,5%. Penurunan ini dipengaruhi oleh volume of 4.5% and a decline in domestic cement sales of
adanya pelemahan tingkat daya beli masyarakat, kondisi 1.5%. These declines were influenced by a weakening in
cuaca ekstrem, dan perlambatan proyek infrastruktur. public purchasing power, extreme weather conditions, and a
slowdown in infrastructure projects.
Namun, di lain sisi terjadi lonjakan penjualan semen ke pasar On the other hand, cement sales to the export market surged
ekspor sekitar 32,2% (YoY) dari 0,99 juta ton menjadi 1,32 by approximately 32.2% (YoY), from 0.99 million tons to 1.32
juta ton dengan tujuan negara ekspor di antaranya Timor million tons, with key export destinations including Timor-
Leste sebesar 39%, Australia sebesar 27%, Maldives sebesar Leste at 39%, Australia at 27%, Maldives at 14%, Papua New
14%, Papua Nugini sebesar 12%, dan Filipina sebesar 8% . Guinea at 12%, and Philippines at 8%.
Dewan Komisaris terus mendorong Direksi untuk melakukan The Board of Commissioners continues to encourage the
upaya yang optimal dalam menjalankan operasi, terutama Board of Directors to undertake optimal efforts in conducting
dalam sinergi dengan SIG selaku induk perusahaan dan the Company's operations, particularly through synergy with
Taiheiyo sebagai mitra strategis untuk menghadirkan SIG as the parent company and Taiheiyo as a strategic partner,
kontribusi positif terhadap kinerja Perseroan. in order to deliver a positive contribution to the Company's
performance.
2 Badan Pusat Statistik (BPS), Berita Resmi Statistik No.18/02/Th.XXIX, 5 Februari 2026,
Pertumbuhan Ekonomi Indonesia Triwulan IV-2025.
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TINJAUAN TERHADAP KINERJA DIREKSI OVERVIEW OF THE BOARD OF DIRECTORS'
PERFORMANCE
Di sepanjang tahun 2025, Direksi telah menjalankan operasi Throughout 2025, the Board of Directors conducted
yang selaras dengan perencanaan usaha dan ketentuan operations in full compliance with the business plan as well
peraturan perundang-undangan yang berlaku. Dalam as applicable laws and regulations. In practice, the Board
implementasinya, Direksi telah menjalankan rencana dengan of Directors executed its plans in accordance with the
langkah dan kebijakan strategis yang telah ditetapkan strategic policies and directions established by the Company,
Perseroan. Dengan demikian, penetapan rencana tersebut providing a clear framework for the discharge of its duties and
menjadi arah yang jelas bagi Direksi dalam menjalankan tugas responsibilities.
dan tanggung jawabnya.
Meskipun kondisi industri yang belum stabil dan penuh Despite an industry environment that remained unstable and
ketidakpastian, namun Direksi mampu membawa laju kendali uncertain, the Board of Directors managed to bring about a
yang terarah bagi Perseroan. Hal ini terlihat dari capaian dan purposeful pace of control for the Company This is reflected
raihan positif terhadap kinerja operasional di sepanjang tahun in the positive operational performance achievements
2025. Namun, masih terdapat kendala yang perlu dihadapi recorded throughout 2025. Nevertheless, certain challenges
dan ditingkatkan untuk mengembalikan laju kinerja keuangan remain that must be addressed and overcome in order to
agar kembali bertumbuh dengan baik. restore the trajectory of financial performance to a healthy
growth path.
Hingga 31 Desember 2025, mencatatkan pendapatan dari As of December 31, 2025, the Company recorded revenue
segmen usaha semen dan terak mencapai Rp9,72 triliun, from from the cement and clinker business segment reached
segmen beton dan agregat tercatat Rp976,81 miliar, dan Rp9.72 trillion, the concrete and aggregates segment was
segmen jasa konstruksi mencapai Rp36,79 miliar. Sehingga, recorded at Rp976.81 billion, and the construction services
total pendapatan yang diraih mencapai Rp10,74 triliun. Lebih segment reached Rp36.79 billion. Therefore, the Company
lanjut, segmen usaha semen dan terak memberikan kontribusi recorded revenue of to Rp10.74 trillion. The cement and
pendapatan terbesar sebanyak 90,5% dari total keseluruhan clinker business segment contributed the largest share
pendapatan. Perseroan juga mencatatkan laba tahun berjalan of revenue at 90.5% of total revenue. The company also
Rp658,74 miliar, total aset Rp20,38 triliun, liabilitas Rp7,17 recorded a current year profit of Rp658.74 billion, total assets
triliun, dan ekuitas sejumlah Rp13,20 triliun. of Rp20.38 trillion, liabilities of Rp7.17 trillion, and equity of
Rp13.20 trillion.
Di sisi keberlanjutan, Perseroan mencatatkan kinerja baik On the sustainability front, the Company recorded strong
dengan memperoleh PROPER Hijau untuk Pabrik Lhoknga, performance by receiving the Green PROPER rating for the
Pabrik Cilacap, dan Pabrik Tuban atas kinerja keberlanjutan Lhoknga Plant, Cilacap Plant, and Tuban Plant in recognition
sepanjang tahun 2025. Perusahaan juga menerima anugerah of its sustainability performance throughout 2025. The
Industri Hijau dari Kementerian Perindustrian dan Pemerintah Company also received the Green Industry Award from the
Provinsi Jawa Timur untuk Pabrik Tuban, dan meraih Ministry of Industry and the East Java Provincial Government
peringkat 1st Runner Up ASEAN Mineral Awards untuk Anak for the Tuban Plant, and achieved the 1st Runner-Up ranking
Perusahaan, PT Solusi Bangun Andalas. Dewan Komisaris at the ASEAN Mineral Awards for its Subsidiary, PT Solusi
berharap, capaian tersebut dapat terus ditingkatkan dan Bangun Andalas. The Board of Commissioners hopes that
mampu mewujudkan masa depan berkelanjutan bagi Solusi these achievements can be continuously improved and
Bangun Indonesia di tahun mendatang. will serve to realize a sustainable future for Solusi Bangun
Indonesia in the years ahead.
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PENGAWASAN DALAM PERUMUSAN DAN OVERSIGHT OF CORPORATE STRATEGY
IMPLEMENTASI STRATEGI PERUSAHAAN FORMULATION AND IMPLEMENTATION
Dewan Komisaris telah menjalankan fungsi pengawasan The Board of Commissioners has exercised its oversight
melalui arahan dan rekomendasi kepada Direksi dalam rapat. function effectively through the provision of advice and
Di tahun 2025, Dewan Komisaris menyelenggarakan rapat recommendations to the Board of Directors in meetings.
gabungan bersama Direksi sebanyak 3 (tiga) kali. Dalam rapat In 2025, the Board of Commissioners held 3 (three) joint
tersebut, Dewan Komisaris memberikan arahan dan masukan meetings with the Board of Directors. In these meetings, the
kepada Direksi atas pengelolaan operasional, penilaian atas Board of Commissioners provided guidance and input to the
inisiatif dan rencana strategis yang disusun Direksi, hingga Board of Directors on operational management, evaluation
rencana Direksi di masa mendatang. Melalui rapat ini, Dewan of strategic initiatives and plans, and the Board of Directors'
Komisaris dapat berkoordinasi baik dengan Direksi terkait forward-looking plans. These meetings have enabled effective
pengelolaan Perseroan. coordination between the Board of Commissioners and the
Board of Directors on matters of Company management.
Selain itu, Dewan Komisaris juga melakukan penilaian atas In addition, the Board of Commissioners conducted a
kinerja Direksi berdasarkan pemenuhan Key Performance performance evaluation of the Board of Directors based on the
Indicator (KPI). Di tahun 2025, Perseroan mampu menghadapi fulfillment of Key Performance Indicators (KPIs). In 2025, the
tantangan dan tumbuh dengan baik. Berbagai capaian Company demonstrated resilience in navigating challenges and
yang diraih, membuktikan ketangguhan dalam mewujudkan achieved commendable growth. The various accomplishments
operasional yang berkelanjutan di masa mendatang. attained serve as a testament to the Company's strength in
realizing sustainable operations in the years ahead.
PROSPEK USAHA BUSINESS OUTLOOK
Di tahun 2025, Asosiasi Perusahaan Semen Seluruh Indonesia In 2025, the Association of Indonesian Cement Companies
(ASPERSSI) memproyeksikan adanya pertumbuhan volume (Asosiasi Perusahaan Semen Seluruh Indonesia/ASPERSSI)
penjualan semen diangka 1-2%. Proyeksi pertumbuhan projected a growth in cement sales volume of 1–2%. A
yang relatif sama juga dapat terjadi ditopang dari berbagai relatively similar growth projection may also materialize,
faktor, salah satunya percepatan realisasi program- supported by various factors, one of which is the accelerated
program pemerintah seperti 3 juta rumah, Koperasi Desa realization of Government programs such as the 3 million
Merah Putih, Giant Sea Wall, pengembangan IKN, dan housing construction program, the Koperasi Desa Merah
agenda pembangunan infrastruktur yang dapat membantu Putih (Red and White Village Cooperative), the Giant Sea Wall
penyerapan kapasitas dan meningkatkan permintaan semen project, the development of the new capital city (IKN), and
hingga 6,7 juta ton semen pada tahun mendatang. the infrastructure development agenda, which are expected
to help absorb capacity and increase cement demand by up
to 6.7 million tons of cement in the coming year.
Selain itu, aktivitas penjualan di pasar ekspor juga perlu Furthermore, sales activities in the export market also need
ditingkatkan. Secara nasional, aktivitas ekspor semen to be further enhanced. At the national level, cement export
tertuju kepada negara-negara di kawasan Asia Selatan, Asia activities are directed toward countries in the South Asian,
Tenggara, Oceania, dan sebagian wilayah Afrika, dan tujuan Southeast Asian, Oceanian, and parts of the African regions,
ekspor nasional pada negara Bangladesh, Australia, Taiwan, with key national export destinations including Bangladesh,
Filipina, Sri Lanka, dan Timor Leste. Australia, Taiwan, the Philippines, Sri Lanka, and Timor-Leste.
Menyikapi hal tersebut, Dewan Komisaris senantiasa In response to these developments, the Board of
mendorong Direksi untuk terus berupaya meningkatkan Commissioners continually encourages the Board of Directors
kinerja dan mengoptimalkan produktivitas, melakukan to persistently strive to improve performance and optimize
pengembangan dan inovasi produk, serta memperluas pasar productivity, pursue product development and innovation, and
melalui kegiatan ekspor di masa mendatang. expand market reach through export activities in the future.
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PANDANGAN ATAS PENERAPAN TATA VIEWS ON THE IMPLEMENTATION OF GOOD
KELOLA PERUSAHAAN CORPORATE GOVERNANCE
Di sepanjang tahun 2025, Dewan Komisaris melihat bahwa Throughout 2025, the Board of Commissioners observed that
Direksi dan manajemen telah menjalankan tata kelola the Board of Directors and management have implemented
dengan baik dan optimal. Di mana, seluruh organ tata kelola good corporate governance in a sound and effective manner.
telah menjalankan fungsinya dalam pelaksanaan tugas All governance bodies have fulfilled their respective functions
dan tanggung jawab sesuai dengan pedoman kerja yang in carrying out their duties and responsibilities in accordance
dimiliki. Hal ini berdampak terhadap keberlangsungan bisnis with their governing charters, impacting the Company's
Perseroan di sepanjang tahun 2025. business continuity throughout 2025.
Dewan Komisaris juga telah menjalankan fungsi pengawasan The Board of Commissioners has also exercised its oversight
atas kinerja Direksi melalui pelaksanaan pertemuan rutin function over the Board of Directors' performance through
dalam bentuk rapat koordinasi, hingga pemberian arahan dan regular coordination meetings and the provision of direction
rekomendasi kepada Direksi. Selain itu, secara berkala Dewan and recommendations to the Board of Directors. In addition,
Komisaris juga aktif ikut serta dalam agenda Perseroan. the Board of Commissioners has actively participated in the
Company's agenda on a regular basis.
Solusi Bangun Indonesia memiliki sistem tata kelola yang Solusi Bangun Indonesia maintains a robust corporate
baik yang dilengkapi dengan kebijakan pendukung seperti governance system, complemented by supporting policies
Pedoman Perilaku Etika Bisnis, Piagam Audit Internal such as the Code of Business Conduct, Internal Audit Charter,
(Internal Audit Charter), Sistem Pelaporan Pelanggaran, the Whistleblowing System, the Risk Management System,
Sistem Manajemen Risiko, Sistem Pengendalian internal the Internal Control System, and other Company policies
dan Kebijakan serta Prosedur Perusahaan lainnya. Melalui and procedures. Through these frameworks, the Board of
kebijakan tersebut, Dewan Komisaris menjamin bahwa tata Commissioners is confident that corporate governance at
kelola Solusi Bangun Indonesia telah dilakukan secara efektif Solusi Bangun Indonesia is being implemented effectively
dan optimal. and optimally.
Penilaian atas Implementasi Sistem Pengendalian Internal Assessment of the Implementation of the Internal Control
System
Aktivitas pengendalian internal di Perseroan dilaksanakan Internal control activities within the Company are carried
oleh Unit Internal Control System (ICS) di bawah koordinasi out by the Internal Control System (ICS) Unit under the
Departemen Corporate Secretary & GRC (Corsec&GRC) pada coordination of the Corporate Secretary & GRC Department
Fungsi LGRC Group. Perseroan juga memiliki Buku Pedoman (Corsec&GRC) within the LGRC Group. The Company also
Sistem Pengendalian Internal yang memberikan panduan maintains an Internal Control System Manual that provides
bagi manajemen dan karyawan dalam mengimplementasikan guidance to management and employees in implementing
pengendalian internal di unit kerjanya masing-masing, internal controls within their respective work units,
terutama dalam hal pengendalian keuangan dan operasional. particularly with respect to financial and operational controls.
Selain itu, Sistem Pengendalian Internal Perseroan Furthermore, the Company's Internal Control System has
telah disesuaikan dengan kerangka kerja internasional been aligned with the international framework established by
yaitu berdasarkan ketentuan Committee of Sponsoring the Committee of Sponsoring Organizations of the Treadway
Organizations of the Treadway Commission (COSO). Commission (COSO).
Dewan Komisaris menilai bahwa Sistem Pengendalian Internal The Board of Commissioners is of the view that the Internal
di Perseroan dan entitas anak telah selaras dengan sasaran, Control System in place at the Company and its subsidiaries
strategi, dan budaya Perseroan, serta berbagai kewajiban is well aligned with the Company's objectives, strategies, and
hukum maupun kewajiban sosial Perseroan. culture, as well as its various legal and social obligations.
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Penilaian atas Implementasi Sistem Manajemen Risiko Assessment of the Implementation of the Risk
Management System
Sistem Manajemen Risiko Perseroan dijalankan The Company's Risk Management System is governed
berdasarkan ketentuan Peraturan Menteri BUMN No. PER- in accordance with the provisions of the State-Owned
2/MBU/03/2023. Perseroan juga menerapkan Sistem Enterprises Minister Regulation No. PER-2/MBU/03/2023.
Manajemen Risiko “model tiga lini” dengan para pemilik The Company also applies a "three lines model" Risk
proses di seluruh satuan kerja (Risk Taking Unit/RTU) sebagai Management System, with process owners across all
lini pertama yang bertugas mengidentifikasi dan mengelola work units (Risk Taking Units/RTUs) serving as the first
risiko dalam proses bisnis. Pada lini kedua, Perseroan line, responsible for identifying and managing risks within
menetapkan adanya Fungsi Manajemen Risiko, dan pada business processes. The second line consists of the Risk
lini ketiga, Divisi Audit Internal berperan memastikan bahwa Management Function, while the third line is fulfilled by the
Perseroan telah menerapkan tata kelola, pengendalian risiko Internal Audit Division, which is responsible for ensuring that
dan pengendalian internal secara efektif. the Company has implemented governance, risk control, and
internal control effectively.
Dewan Komisaris menilai bahwa hingga 31 Desember 2025, The Board of Commissioners is satisfied that, as of December
Perseroan telah melakukan identifikasi terhadap seluruh risiko 31, 2025, the Company has identified all key risks and
utama dan peluang yang mungkin timbul dari kegiatan usaha opportunities that may arise from its business activities,
Perseroan, mengukur risiko-risikonya, menyusun rencana measured these risks, developed control plans, and
pengendalian, dan memonitor tingkat risiko sesuai dengan monitored risk levels in accordance with the Company's risk
kebijakan dan prosedur manajemen risiko di Perseroan. management policies and procedures.
Penilaian atas Implementasi Sistem Pelaporan Assessment of the Implementation of the Whistleblowing
Pelanggaran System
Di sepanjang tahun 2025, Dewan Komisaris menilai bahwa Throughout 2025, the Board of Commissioners assessed
implementasi Sistem Pelaporan Pelanggaran (Whistleblowing that the Whistleblowing System (WBS) was implemented
System/WBS) telah berjalan efektif. Sepanjang tahun 2025, effectively. Throughout 2025, the WBS recorded zero
sistem WBS mencatat nihil laporan pelanggaran yang terjadi violation reports within the Company's environment.
di lingkungan Perseroan.
PERUBAHAN KOMPOSISI DEWAN KOMISARIS CHANGES IN THE COMPOSITION OF THE
BOARD OF COMMISSIONERS
Komposisi Dewan Komisaris Perseroan di tahun 2025 adalah The composition of the Company's Board of Commissioners
sebagai berikut: in 2025 is as follows:
Tabel Komposisi Anggota Dewan Komisaris Tahun 2025 Table of the Board of Commissioners Composition in 2025
Masa Berakhir
Nama Jabatan Dasar Pengangkatan Terakhir Jabatan
Name Position Basis of Recent Appointment End of Term
Appointment
Komisaris Utama Akta No. 18 tanggal 12 Agustus 2025 RUPST 2030
Fadlansyah Lubis
President Commissioner Deed No. 18 dated 12 August 2025 AGMS 2030
Agnes Marcellina Komisaris Independen Akta No. 18 tanggal 12 Agustus 2025 RUPST 2030
Tjhin Independent Commissioner Deed No. 18 dated 12 August 2025 AGMS 2030
Komisaris Independen Akta No. 18 tanggal 12 Agustus 2025 RUPST 2030
Husnedi
Independent Commissioner Deed No. 18 dated 12 August 2025 AGMS 2030
Komisaris Akta No. 18 tanggal 12 Agustus 2025 RUPST 2030
Prasetyo Suharto
Commissioner Deed No. 18 dated 12 August 2025 AGMS 2030
Komisaris Akta No. 90 tanggal 31 Mei 2024 RUPST 2029
Shinji Fukami
Commissioner Deed No. 90 dated 31 May 2024 AGMS 2029
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APRESIASI APPRECIATION
Dewan Komisaris mengucapkan terima kasih atas sinergi dan The Board of Commissioners extends its sincere gratitude
dedikasi seluruh insan Perseroan dalam menghadirkan kinerja for the synergy and dedication demonstrated by all Company
baik Solusi Bangun Indonesia. Semangat dan kerja sama personnel in delivering Solusi Bangun Indonesia's strong
yang diberikan mampu menunjukkan ketahanan Perseroan performance. The enthusiasm and collaboration provided
di tahun 2025. Dewan Komisaris juga mengapresiasi jajaran demonstrated the Company's resilience in 2025. The Board
Direksi, karena mampu menjalankan operasional dengan of Commissioners also commends the Board of Directors
optimal untuk memastikan keberlanjutan bagi Solusi Bangun for its capability of carrying out operations well to ensure
Indonesia. Seluruh Insan Perseroan telah menunjukkan sustainability for Solusi Bangun Indonesia. All Company
dedikasinya untuk terus memberikan berbagai inisiatif dan personnel have shown their dedication in continuously
inovasi demi memperkuat daya saing dan fondasi bisnis bringing forward initiatives and innovations that strengthen
Perseroan di tengah situasi industri yang menantang. the Company's competitiveness and business foundation
Melalui capaian dan kinerja baik yang terjadi di tahun 2025, amid a challenging industry environment. Building on the
Dewan Komisaris berharap seluruh insan dapat menjaga dan achievements and solid performance of 2025, the Board of
meningkatkan kinerja yang lebih baik di tahun mendatang. Commissioners encourages all members of the Company to
sustain and further elevate performance in the year ahead.
Selain itu, Dewan Komisaris menyampaikan terima kasih The Board of Commissioners would also like to extend its
dan apresiasi kepada pemegang saham dan pemangku heartfelt appreciation to the Company's shareholders and
kepentingan. Karena atas kepercayaan dan dukungan yang stakeholders. It is through their continued trust and support
diberikan, Perseroan dapat mempertahankan kinerja positif that the Company managed to sustain positive performance
di tahun 2025. Dewan Komisaris berharap, sinergi dan in 2025. The Board of Commissioners hopes that the synergy
komunikasi baik yang terjalin dapat terus ditingkatkan, untuk and good communication that have been established will
nilai tambah dan manfaat yang lebih besar dan berdampak continue to keep improving, create more added value and
bagi para pemegang saham, karyawan, pelanggan, mitra greater benefits and impacts for shareholders, employees,
usaha, dan seluruh pemangku kepentingan lainnya di masa customers, business partners, and all other stakeholders
yang akan datang. moving forward.
Jakarta, 29 April 2026 / Jakarta, April 29, 2026
Atas nama Dewan Komisaris | On behalf of the Board of Commissioners
Fadlansyah Lubis
Komisaris Utama
President Commissioner
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Laporan Direksi
Board of Directors Report
RIZKI KRESNO EDHIE HAMBALI
Direktur Utama
President Director
Strategi transformasi yang meliputi optimalisasi operational
excellence, program efisiensi, serta peningkatan pengelolaan
pemasaran dan penjualan, menjadi kunci Perseroan menjaga
profitabilitas dan mencapai cost-to-serve terbaik.
The transformation strategy, including the optimization of operational
excellence, efficiency programs, and the enhancement of marketing and
sales management, serves as the key to the Company's ability to maintain
profitability and achieve the best cost-to-serve.
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Laporan Direksi
Board of Directors Report
Pemangku Kepentingan yang Terhormat,
Dear Valued Stakeholders,
Puji syukur kami panjatkan ke hadirat Tuhan Yang Maha Esa, We express our gratitude to God Almighty, as the Company
Perseroan berhasil melewati tantangan dan dinamika bisnis successfully navigated the challenges and business dynamics
sepanjang tahun 2025 dan mencatat kinerja positif melalui throughout 2025 and achieved positive performance through
transformasi dan berbagai langkah strategis dari semangat transformation and various strategic efforts motivated by the
dan dedikasi seluruh insan Perseroan. passion and dedication of all Company personnel.
Melalui laporan ini, kami menyampaikan aktivitas operasional Through this report, we present the Company's operational
Perseroan mulai dari 1 Januari hingga 31 Desember 2025 activities from January 1 to December 31 2025, including
yang meliputi realisasi kinerja, proyeksi rencana hingga tujuan realized performance, projected plans, and Solusi Bangun
Solusi Bangun Indonesia ke depan. Indonesia's future objectives.
ANALISIS LINGKUNGAN EKSTERNAL EXTERNAL ENVIRONMENT ANALYSIS
Tinjauan Perekonomian Global dan Nasional Global and National Economic Review
Di sepanjang tahun 2025, perekonomian global dalam kondisi The global economy remained in a state of uncertainty
yang penuh dengan ketidakpastian. International Monetary throughout 2025. The International Monetary Fund projected
Fund memproyeksikan pertumbuhan ekonomi global berada global economic growth of approximately 3.3%, which
pada kisaran 3,3%, lebih rendah dibandingkan rata-rata was lower than the historical pre-pandemic average of
historis sebelum pandemi yang mencapai sekitar 3,7%. 1
approximately 3.7%.1
Dari sisi kawasan, pertumbuhan ekonomi menunjukkan Regionally, economic growth demonstrated significant
perbedaan yang cukup signifikan. Negara-negara maju divergence. Developed countries were expected to grow
diperkirakan hanya tumbuh sekitar 1,5% seiring dengan by only around 1.5% due to low domestic demand and the
lemahnya permintaan domestik dan dampak kebijakan impact of ongoing monetary tightening policies. Conversely,
pengetatan moneter yang masih berlangsung. Sebaliknya, developing countries continued to drive growth, achieving
negara berkembang tetap menjadi motor pertumbuhan expansion rates higher than 4.0%, supported by relatively
dengan laju ekspansi di atas 4,0%, ditopang oleh konsumsi resilient domestic consumption and investment.
domestik dan investasi yang relatif lebih resilien.
1 International Monetary Funf (IMF), World Economic Outlook, Global Economy: Steady
amid Divergent Forces, Jan 2026.
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Amerika Serikat diperkirakan tumbuh sekitar 2,0%, Tiongkok The United States was projected to grow by around 2.0%,
sebesar 4,8%, sementara kawasan Eropa dan Jepang China by 4.8%, while the Euro Area and Japan are projected to
masing-masing berada pada kisaran 1,2% dan 1,1%. grow by around 1.2% and 1.1%, respectively. This disparity in
Perbedaan kinerja ini mencerminkan belum meratanya performance reflected how the global economy recovered at
pemulihan ekonomi global serta tingginya sensitivitas different rates and how much it depended on policy dynamics
terhadap dinamika kebijakan dan kondisi eksternal. Di sisi and external conditions. Meanwhile, the overall inflation rate
lain, tekanan inflasi global mulai menunjukkan tren penurunan. around the world started to decrease. The inflation rate in
Tingkat inflasi pada tahun 2025 di kisaran 4,0%–4,2% dan 2025 was within the range of 4.0%–4.2%, and the potential
berpotensi turun menjadi sekitar 3,5% pada tahun 2026. could fall to around 3.5% in 2026.
Hingga 31 Desember 2025, perekonomian Indonesia As of December 31, 2025, the Indonesian economy
menunjukkan kinerja yang solid dengan mencatatkan demonstrated solid performance, with growth of 5.39%
pertumbuhan sebesar 5,39% (YoY). Pertumbuhan terjadi dan
2
(YoY).2 This growth was mainly driven by the management
didominasi oleh sektor industri pengolahan yang memberikan sector, which contributed the largest share at 5.30%,
kontribusi terbesar sebesar 5,30%, sektor perdagangan followed by the wholesale and retail trade sector at 5.49%,
besar dan eceran sebesar 5,49%, serta sektor pertanian, and the agriculture, forestry, and fisheries sector at 5.33%.
kehutanan, dan perikanan sebesar 5,33%. Sektor konstruksi The construction sector also displayed stable performance,
juga menunjukkan kinerja yang stabil dengan pertumbuhan with growth of approximately 3.81%, which aligned with the
sekitar 3,81%, seiring dengan berlanjutnya pembangunan ongoing development in infrastructure and national strategic
infrastruktur dan proyek strategis nasional. Di sisi lain, sektor projects. Meanwhile, the information and communications
informasi dan komunikasi tetap tumbuh kuat sekitar 8,35%, sector continued to grow strongly, with an increase of around
mencerminkan akselerasi digitalisasi ekonomi. 8.35%, reflecting the acceleration of economic digitalization.
Dari sisi pengeluaran, pertumbuhan ekonomi masih didorong On the expenditure side, the economy was still growing due to
oleh permintaan domestik yang kuat. Konsumsi rumah tangga strong domestic demand. Household consumption remained
tetap menjadi kontributor terbesar sekitar 54,0% terhadap the largest contributor, at around 54.0% of GDP, and grew
PDB dan tumbuh sebesar 5,0%, mencerminkan daya beli by 5.0%, reflecting relatively well-maintained purchasing
masyarakat yang relatif terjaga. Investasi yang tercermin power. Investment, which reflected in Gross Fixed Capital
dalam Pembentukan Modal Tetap Bruto (PMTB) memberikan Formation (GFCF), contributed around 29.0% of GDP, which
kontribusi sekitar 29,0% terhadap PDB dengan pertumbuhan grew by 6.2%, indicating increasing business confidence and
sebesar 6,2%, menunjukkan meningkatnya kepercayaan expanding production capacity.
pelaku usaha dan ekspansi kapasitas produksi.
Dari sisi eksternal, kinerja ekspor barang dan jasa tetap Externally, exports of goods and services continued to grow
mencatatkan pertumbuhan positif sebesar 4,5%, meskipun by 4.5%, despite the global economic slowdown. Meanwhile,
menghadapi tekanan dari perlambatan ekonomi global. imports increased by 5.2%, in line with rising demand for raw
Di sisi lain, impor tumbuh sebesar 5,2%, seiring dengan materials and capital goods to support domestic production.
meningkatnya kebutuhan bahan baku dan barang modal Overall, Indonesia's economic performance in 2025 showed a
untuk mendukung aktivitas produksi domestik. Secara balanced growth structure between domestic consumption,
keseluruhan, kinerja perekonomian Indonesia pada tahun investment, and the external sector.
2025 mencerminkan struktur pertumbuhan yang seimbang
antara konsumsi domestik, investasi, dan sektor eksternal.
2 Badan Pusat Statistik (BPS), Berita Resmi Statistik No.18/02/Th.XXIX, 5 Februari 2026,
Pertumbuhan Ekonomi Indonesia Triwulan IV-2025.
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Tinjauan Industri Industrial Overview
Di sepanjang tahun 2025, industri semen mengalami Throughout 2025, a slowdown was observed in the cement
perlambatan yang disebabkan oleh adanya pelemahan daya industry due to weakening public purchasing power, a
beli masyarakat, penurunan pada proyek pembangunan decrease in infrastructure projects, and extreme weather
infrastruktur, hingga cuaca ekstrem. Kondisi ini mengakibatkan conditions. These conditions resulted in a decline in domestic
penurunan pada volume produksi dan penjualan semen cement production volume and sales. The Association
domestik. Asosiasi Perusahaan Semen Seluruh Indonesia of Indonesian Cement Companies (Asosiasi Perusahaan
(ASPERSSI) mencatatkan penurunan volume produksi dari Semen Seluruh Indonesia/ASPERSSI) recorded a decline in
67,8 juta ton menjadi 64,7 juta ton, menurun sebesar 4,5% production volume from 67.8 million tons to 64.7 million tons,
dari tahun 2024. Hal ini juga mempengaruhi penjualan semen a decrease of 4.5% from 2024. This condition also affected
domestik juga mengalami penurunan sebesar 1,5% dari domestic cement sales, which similarly declined by 1.5%
periode sebelumnya. from the previous period.
Direksi melihat, lanskap bisnis yang terjadi di tahun 2025 The Board of Directors recognizes that the business
perlu diatasi dengan langkah dan inisiatif strategis yang landscape in 2025 requires appropriate strategic measures
tepat. Melalui sinergi bersama SIG, Perseroan melakukan and initiatives. Through synergy with SIG, the Company
transformasi bisnis untuk memperkuat resiliensi di tengah undertook business transformation to strengthen resilience
tekanan industri. Direksi menerapkan strategi transformasi amid industry pressures. The Board of Directors implemented
melalui optimalisasi operational excellence, peningkatan a transformation strategy through the optimization of
pengelolaan pemasaran dan penjualan, serta program operational excellence, the improvement of marketing and
efisiensi biaya di berbagai lini untuk menjaga fundamental sales management, and cost efficiency programs across
dan profitabilitas di tengah tekanan industri. various lines, in order to maintain the Company's fundamentals
and profitability amid industry headwinds.
Dengan strategi dan inisiatif tersebut, Solusi Bangun Through these strategies and initiatives, Solusi Bangun
Indonesia berhasil membukukan volume penjualan semen Indonesia successfully recorded cement and clinker sales
dan terak sebesar 12,13 juta ton dan pendapatan sejumlah volume of 12.13 million tons, with revenue of Rp10.74 trillion.
Rp10,74 triliun. Kemudian, Perseroan mencatatkan beban Furthermore, the Company recorded cost of revenue of
pokok pendapatan sejumlah Rp8,32 triliun, dengan EBITDA Rp8.32 trillion, with EBITDA reaching Rp1.87 trillion and net
mencapai Rp1,87 triliun, dan laba periode berjalan mencapai profit for the current period reaching Rp659 billion.
Rp659 miliar.
Upaya efisiensi yang dilakukan juga mampu menurunkan The efficiency efforts conducted also succeeded in reducing
beban keuangan sebesar 34,8% dibandingkan tahun financial expenses by 34.8% compared to the previous year.
sebelumnya. Penguatan struktur permodalan dan percepatan The strengthening of the capital structure and accelerated
pembayaran pinjaman, membuktikan ketahanan Perseroan loan repayments serve as a testament to the Company's
dalam menjaga kestabilan neraca dan likuiditas Perseroan. resilience in maintaining a stable balance sheet and liquidity
position.
Direksi berpendapat bahwa Perseroan memiliki peluang The Board of Directors believes that the Company holds
pertumbuhan melalui sejumlah inisiatif strategis dan inovasi growth opportunities through a number of strategic initiatives
untuk mewujudkan keberlangsungan bisnis di masa and innovations to realize sustainable business continuity in
mendatang. the years ahead.
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STRATEGI DAN INISIATIF STRATEGIES AND INITIATIVES
Di tahun 2025, Direksi telah mendorong penerapan In 2025, the Board of Directors has driven the implementation
sejumlah inisiatif untuk memastikan operasi yang optimal of a number of initiatives to ensure optimal and sustainable
dan berkelanjutan sesuai dengan kondisi dan dinamika bisnis operations in accordance with the current conditions and
terkini pada industri, di antaranya: business dynamics within the industry, including:
1. Operational Excellence 1. Operational Excellence
Upaya yang dilakukan meliputi efisiensi biaya operasi di Efforts undertaken include operational cost efficiency
berbagai lini, hingga optimalisasi aset dan infrastruktur. Di across various lines, as well as the optimization of assets
tahun 2025, Perseroan mampu menekan biaya produksi and infrastructure. In 2025, the Company successfully
dengan COGM per ton 4% lebih rendah. Selain itu, reduced production costs, with the Cost of Goods
Perseroan mencatatkan kiln utilization mencapai 84.8%, Manufactured (COGM) per ton recorded at 4% lower.
dan SG&A sebesar 17% di bawah target. Furthermore, the Company recorded a kiln utilization rate
of 84.8%, and Selling, General & Administrative (SG&A)
expenses of 17% below target.
2. Sustainability-Driven Growth 2. Sustainability-Driven Growth
Dalam mendukung pertumbuhan berkelanjutan, In supporting sustainable growth, the Company
Perseroan secara konsisten menjalankan berbagai inisiatif consistently undertakes several initiatives focusing on
yang berfokus pada pengurangan emisi, peningkatan emission reduction, clean energy development, and social
pemanfaatan bahan bakar alternatif, pengembangan contribution strengthening. Such role is strengthened
energi bersih, serta penguatan kontribusi sosial. Peran by Nathabumi as Solusi Bangun Indonesia's business
tersebut diperkuat oleh Nathabumi sebagai unit usaha units as the primary driver through integrated waste
Solusi Bangun Indonesia yang menjadi penggerak management, in order to increase fuel substitution and
utama melalui pengelolaan limbah terintegrasi, guna decrease emission intensity.s
meningkatkan substitusi bahan bakar dan menurunkan
intensitas emisi.
Di tahun 2025, Perseroan mencatatkan Thermal In 2025, the Company recorded a Thermal Substitution
Substitution Rate (TSR) sebesar 15,11% dan berkontribusi Rate (TSR) of 15.11% and contributed to reducing
mengurangi emisi sebesar 567 kg CO₂/ton semen emissions by 567 kg CO₂/ton of cement equivalent.
ekivalen. Lebih lanjut, Perseroan telah memanfaatkan In addition, the Company utilizes the rooftop solar PV
instalasi panel surya dengan kapasitas 6,39 MWp untuk installation with a capacity of 6.39 MWp to support the
mendukung operasional Pabrik Tuban, dan juga akan operations of Tuban Plant, while the Narogong Plant is in
menambah instalasi panel surya pada Pabrik Narogong the process of implementing a rooftop solar PV installation
sebesar 2 MWp. with a capacity of 2 MWp.
Upaya penguatan di bidang sosial juga dilakukan The Company also performs strenthening efforts in the
Perseroan melalui penyelenggaraan social mapping, social aspect by implementing social mapping, measuring
pengukuran Social License Index, dan realisasi program the Social License Index, and realizing CSR programs.
CSR.
3. Leverage Innovation and Digital Transformation 3. Leverage Innovation and Digital Transformation
Memastikan operasi berjalan optimal dengan inovasi dan Ensuring operations run optimally through innovation
transformasi digital, melalui pengembangan Integrated and digital transformation, by developing an Integrated
Corporate Performance Dashboard (ICPD) untuk memantau Corporate Performance Dashboard (ICPD) to monitor
kinerja operasional dan keuangan secara lebih terintegrasi operational and financial performance in a more integrated
dan real-time, serta AI-based analytics dan digital analytics and real-time manner, as well as AI-based analytics and a
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platform untuk meningkatkan kualitas analisis data. digital analytics platform to enhance the quality of data
Perseroan juga melakukan pengembangan terhadap produk analysis. The Company is also developing a soil stabilizer
soil stabilizer bersama Taiheiyo untuk menghadirkan solusi product with Taiheiyo to provide construction solutions
konstruksi dan menciptakan peluang pasar baru. and create new market opportunities.
4. Market Adaptability and Expansion 4. Market Adaptability and Expansion
Perseroan melakukan inisiatif perluasan jangkauan pasar The Company has conducted market reach expansion
melalui rencana ekspor untuk wilayah Amerika Serikat. through an export plan targeting the United States. This
Upaya ini dilakukan melalui kerja sama strategis dengan effort is carried out through a strategic cooperation
Taiheiyo dengan melakukan pengembangan meliputi with Taiheiyo comprising the development of jetty and
dermaga dan fasilitas produksi. Langkah ini dilakukan production facilities. This initiative is undertaken to
untuk memperluas jangkauan pasar terhadap produk broaden the market reach of its cement products toward
semen dengan skala dan potensi permintaan yang lebih markets of greater scale and demand potential.
besar.
Perseroan juga melakukan upaya diversifikasi produk The Company also undertakes efforts of product
dengan tujuan untuk mencatatkan pendapatan yang diversification to record optimal revenue through
optimal melalui pengembangan terhadap bisnis turunan the development of cement derivative businesses,
semen yaitu aggregate and construction material (ACM), namely aggregate and construction materials (ACM),
soil stabilizer, bata interlock presisi, bisnis mineral, dan soil stabilizers, precision interlocking bricks, mineral
pengelolaan limbah berkelanjutan. businesses, and sustainable waste management.
5. Cultivate Agile Talent and Leadership 5. Cultivating Agile Talent and Leadership
Di tahun 2025, Perseroan melakukan upaya optimalisasi In 2025, the Company undertook efforts to optimize its
struktur organisasi serta penguatan talent management. organizational structure, as well as to strengthen talent
Upaya ini untuk meningkatkan efisiensi dan memastikan management, with the aim of improving efficiency and
ketersediaan talenta sesuai kebutuhan bisnis. ensuring the availability of talent aligned with business
needs.
Secara berkala Perseroan telah menyelenggarakan On a regular basis, the Company has conducted leadership
leadership development program melalui short course development programs, through short-course training
training dan circle of experts, serta didukung oleh and circles of experts, alongside the maintenance of a
hubungan industrial yang kondusif. Selain itu juga conducive industrial relations environment. Furthermore,
melakukan peningkatan terhadap budaya inovasi we are enhancing our innovation culture through the
melalui program Juara Inovasi. Upaya ini dilakukan untuk Innovation Champion program to develop superior,
hadirkan SDM unggul dan berkalitas guna mewujudkan high-quality human capital in the pursuit of achieving
pertumbuhan operasional yang berkelanjutan. sustainable operational growth.
6. Governance Management 6. Governance Management
Memastikan bahwa Perseroan telah menjalankan tata The Company ensured that it implemented good
kelola yang baik berdasarkan prinsip GCG best practices corporate governance in accordance with GCG best
yang telah diselaraskan dengan ketentuan peraturan yang practice principles, aligned with applicable regulatory
berlaku. Upaya penguatan senantiasa dilakukan melalui requirements. Strengthening efforts are consistently
peningkatan manajemen risiko, kepatuhan terhadap carried out through enhanced risk management,
regulasi, serta penyelesaian isu legal dan penguatan regulatory compliance, and the resolution of legal matters
sistem pengendalian internal. Direksi juga memastikan and the reinforcement of the internal control system.
adanya pemenuhan dan kepatuhan atas regulasi yang The Board of Directors also ensures compliance with
berlaku dalam menjalankan operasional. applicable regulations in carrying out operations.
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Di tahun 2025, Perseroan melakukan penilaian Risk In 2025, the Company conducted a Risk Maturity
Maturity Index (RMI) oleh konsultan independen dan Index (RMI) assessment by an independent consultant,
memperoleh nilai dengan skor 2,7 atau berada pada achieving a score of 2.7, placing the Company in the
fase Emerging+. Hasil ini menunjukkan bahwa Perseroan Emerging+ phase. The assessment results indicate that
memiliki tingkat kematangan pengelolaan risiko yang the Company is at a good level of risk management
baik. maturity.
Melalui berbagai inisiatif tersebut, Perseroan terus Through these various initiatives, the Company continues
memperkuat fondasi tata kelola yang transparan, akuntabel, to strengthen the foundations of transparent and
dan mendukung keberlanjutan operasional serta pengelolaan accountable governance, supporting both operational
risiko secara lebih proaktif. sustainability and a more proactive approach to risk
management.
PERANAN DIREKSI DALAM PERUMUSAN THE ROLE OF THE BOARD OF DIRECTORS IN
STRATEGI DAN KEBIJAKAN STRATEGIS STRATEGY AND STRATEGIC POLICY MAKING
Dalam penyusunan strategi dan kebijakan strategis In the formulation of the Company's strategies and strategic
Perseroan, Direksi berkoordinasi dan berdiskusi dengan policies, the Board of Directors coordinates and deliberates
Dewan Komisaris dalam rapat bersama. Direksi memberikan with the Board of Commissioners in joint meetings. The Board
penjelasan atas RKAP secara komprehensif kepada Dewan of Directors provides comprehensive explanations of the Work
Komisaris dan Dewan Komisaris secara aktif memberikan Plan and Budget (RKAP), while the Board of Commissioners
pendapat dan masukan konstruktif sesuai pengalaman, actively contributes opinions and constructive input in
kapasitas dan latar belakang kompetensinya. accordance with their respective experience, capacity, and
areas of competence.
Direksi juga memastikan agar seluruh organ tata kelola The Board of Directors also ensures that all governance
menjalankan fungsi atas pelaksanaan tugas dan tanggung bodies fulfill their functions in carrying out their respective
jawabnya sesuai dengan pedoman kerja yang telah duties and responsibilities in accordance with the established
ditentukan. Secara berkala Direksi melakukan evaluasi dan working guidelines. The Board of Directors conducts periodic
perbaikan atas pelaksanaan tugas dan tanggung jawab evaluations and improvements of the performance of all
seluruh organ. Hal ini dilakukan untuk memastikan agar governance bodies, with the aim of ensuring that Solusi
Solusi Bangun Indonesia senantiasa hasilkan kinerja baik dan Bangun Indonesia consistently delivers positive performance
tumbuh berkelanjutan. and sustainable growth.
Selain itu, Direksi telah memiliki tugas dan tanggung jawab Furthermore, the Board of Directors has duties and
yang disesuaikan dengan dinamika bisnis Perseroan. Terdapat responsibilities that are aligned with the Company's business
pembagian antara pelaksanaan tugas dan tanggung jawab dynamics. A clear delineation of duties and responsibilities
masing-masing Direktur. Pembidangan tugas ini dilakukan exists among the individual members of the Directors,
untuk memastikan tiap-tiap Direktur mampu memenuhi ensuring that each Director is able to fulfill their respective
tugas dan tanggung jawabnya sehingga fungsi Direksi dapat role effectively, thereby enabling the Board of Directors as a
berjalan dengan optimal dan efisien. whole to function optimally and efficiently.
Direksi berkomitmen, untuk senantiasa mencapai kinerja The Board of Directors remains committed to consistently
yang baik bagi Perseroan melalui sinergi dan kerja sama delivering strong performance for the Company through
yang baik dengan seluruh pemangku kepentingan untuk effective synergy and good cooperation with all stakeholders
memastikan pencapaian target Perseroan. in ensuring the achievement of the Company's targets.
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PROSES YANG DILAKUKAN DIREKSI UNTUK THE PROCESS UNDERTAKEN BY THE BOARD
MEMASTIKAN IMPLEMENTASI STRATEGI OF DIRECTORS TO ENSURE STRATEGY
IMPLEMENTATION
Secara berkala, Direksi melakukan koordinasi yang baik The Board of Directors regularly coordinates with the Board
dengan Dewan Komisaris dalam bentuk rapat gabungan of Commissioners, realized through joint meetings between
antara Direksi dan Dewan Komisaris. Dalam rapat tersebut, the Board of Directors and the Board of Commissioners.
Direksi menerima penilaian atas kinerja, arahan, dan In these meetings, the Board of Directors receives
rekomendasi terhadap implementasi operasi. Melalui peran performance assessments, advice, and recommendations
pengawasan yang dilakukan Dewan Komisaris, Direksi on the conduct of operations. Through its oversight role, the
berharap dapat terus meningkatkan kualitas atas kinerja yang Board of Commissioners hopes to continuously improve its
dijalankan. performance quality.
Dari aspek produktivitas, Direksi mengoptimalkan tiap- tiap From a productivity standpoint, the Board of Directors
segmen usaha melalui 4 (empat) pabrik semen terintegrasi, optimizes each business segment through 4 (four) integrated
jaringan fasilitas beton siap pakai, tambang agregat, terminal cement plants, a network of ready-mix concrete facilities,
distribusi dan pengantongan, serta fasilitas pengelolaan aggregate quarries, distribution and bagging terminals, as
limbah berkelanjutan yang dimiliki, untuk menjaga efisiensi well as sustainable waste management facilities, in order to
dan efektivitas produksi, sehingga bisa menghasilkan cost- maintain production efficiency and effectiveness, thereby
to-serve terbaik. Perseroan berhasil mencapai indeks klinker achieving the best cost-to-serve. The Company managed
50%, meningkatkan Thermal Substitution Rate (TSR) dengan to achieve a clinker index of 50%, increasing the Thermal
mengoptimalkan penggunaan bahan bakar alternatif hingga Substitution Rate (TSR) through the optimization of alternative
mencapai rata-rata 15,11%, serta menjaga keandalan pabrik fuel utilization to an average of 15.11%, as well as maintaining
dengan mengurangi unplanned shutdown. plant reliability by minimizing unplanned shutdowns.
Sebagai bagian dari SIG, Direksi memastikan adanya As part of SIG, the Board of Directors ensures synergies
sinergi dengan SIG dalam berbagai inisiatif untuk mencapai with SIG in various initiatives to achieve business targets,
target-target bisnis, termasuk mengoptimalkan peluang including growth opportunity optimization through a
pertumbuhan melalui kemitraan strategis dengan Taiheiyo strategic partnership with Taiheiyo to reinforce Solusi Bangun
untuk mempertahankan peran strategis Solusi Bangun Indonesia's strategic role in an increasingly competitive
Indonesia di pasar yang lebih kompetitif. market.
PENCAPAIAN TAHUN 2025 2025 ACHIEVEMENTS
Direksi bersama Dewan Komisaris memastikan operasional The Board of Directors, together with the Board of
Perseroan senantiasa berjalan dengan memenuhi kepatuhan Commissioners, ensures that the Company's operations
terhadap ketentuan peraturan perundang-undangan yang are in full compliance with applicable laws and regulations.
berlaku. Di sepanjang tahun 2025, Solusi Bangun Indonesia Throughout 2025, Solusi Bangun Indonesia operated more
beroperasi dengan lebih adaptif membuktikan ketahanan adaptively, demonstrating its resilience to industry challenges.
terhadap tantangan industri. Beragam langkah penguatan A wide range of strengthening measures were undertaken to
dilakukan untuk memastikan fundamental bisnis yang kuat. establish a robust business fundamentals.
Hingga akhir tahun 2025, Perseroan mencatatkan total As of the end of 2025, the Company recorded total revenue
pendapatan sejumlah Rp10,74 triliun dengan laba tahun of Rp10.74 trillion, with a positive profit for the year of
berjalan yang positif sejumlah Rp658,74 miliar. Perseroan Rp658.74 billion. The Company recorded total assets of
juga mencatatkan nilai aset sejumlah Rp20,38 triliun, liabilitas Rp20.38 trillion, liabilities of Rp7.17 trillion, and equity of
sejumlah Rp7,17 triliun dan ekuitas sejumlah Rp13,20 triliun. Rp13.20 trillion, reflecting a healthy and strong capital
Dari posisi keuangan, Perseroan memiliki struktur modal yang structure from the financial perspective.
sehat dan kuat.
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Berdasarkan segmen usaha, total volume produksi semen According to business segments, total cement production 10,31 juta ton dan total volume penjualan semen dan volume was 10.31 million tons, and total cement and clinker terak sebesar 12,13 juta ton. Penjualan semen dan terak sales volume was 12.13 million tons, contributing 90.56% to berkontribusi sebesar 90,56% terhadap total pendapatan the Company's total revenue in 2025. Perseroan di tahun 2025. Perseroan mencatatkan volume produksi beton siap pakai The Company recorded a ready-mix concrete production mencapai 1,05 juta m3 dengan total pendapatan beton siap volume of 1.05 million m3, with total ready-mix concrete pakai mencapai Rp0,85 triliun. Kemudian untuk segmen revenue reaching Rp0.85 trillion. In the aggregates segment, agregat, Perseroan mencatat volume produksi agregat the Company recorded an aggregate production volume of sebesar 1,76 juta ton, meningkat 57,14% jika dibandingkan 1.76 million tons, an increase of 57.14% compared to the dengan volume produksi tahun sebelumnya sebesar 1,12 previous year's production volume of 1.12 million tons, with juta ton dengan pendapatan penjualan agregat sebesar aggregate sales revenue of Rp127.86 billion. Rp127,86 miliar. Dari sisi keberlanjutan, melalui Nathabumi, Perseroan berhasil On the sustainability front, through Nathabumi, the Company melakukan pengelolaan dan pemanfaatan limbah secara successfully managed and utilized waste sustainably to help berkelanjutan untuk membantu Perusahaan mendapatkan the Company acquire alternative sources of raw materials sumber bahan baku dan bahan bakar alternatif. Di tahun and fuels. In 2025, Nathabumi successfully utilized 830,572 2025, Nathabumi berhasil memanfaatkan sebanyak 830.572 MT of waste, consisting of 516,409 MT of alternative raw MT limbah yang terdiri dari bahan baku alternatif sebesar materials and 314,163 MT of alternative fuels (industrial 516.409 MT dan bahan bakar alternatif (limbah industri, waste, biomass, and RDF), with AF substitution reaching biomasa, dan RDF) sebesar 314.163 MT dengan substitusi 15.11%. The Thermal Substitution Rate (TSR) of all required AF mencapai 15,11%. Substitusi Energi Panas atau Thermal thermal energy increased from 13% in 2024. Furthermore, Substitution Rate (TSR) dari seluruh energi panas yang as of 2025, the Company has established partnerships with dibutuhkan, meningkat dari tahun 2024 sebesar 13%. Lebih 21 city/regency governments in the utilization of RDF as an lanjut, hingga tahun 2025, Perseroan telah bekerja sama alternative fuel in the cement production process. dengan 21 pemerintah kota/kabupaten dalam pemanfaatan RDF sebagai bahan bakar alternatif dalam proses produksi semen. Solusi Bangun Indonesia memperoleh PROPER Hijau untuk Solusi Bangun Indonesia received the Green PROPER Pabrik Lhoknga, Paktik Cilacap dan Pabrik Tuban atas kinerja rating for the Lhoknga Plant, Cilacap Plant, and Tuban Plant pengelolaan lingkungan dan sosial sepanjang tahun 2025, in recognition of its environmental and social management penghargaan TOP Leader on CSR Commitment, penghargaan performance throughout 2025; the Top Leader on CSR Industri Hijau terbaik dari Kementerian Perindustrian dan Commitment Award; the Best Green Industry Award from the Pemerintah Provinsi Jawa Timur, 1st Runner Up ASEAN Ministry of Industry and the East Java Provincial Government; Mineral Awards, hingga Silver Rating dan Commendation the 1st Runner-Up at the ASEAN Mineral Awards; as well Award pada Asia Sustainability Reporting Rating (ASRRAT) as the Silver Rating and Commendation Award at the Asia tahun 2025. Sustainability Reporting Rating (ASRRAT) 2025. Seluruh kinerja baik dan penghargaan yang diraih, diharapkan All the good performance and awards achieved are expected dapat memberikan dampak yang berkelanjutan terhadap to have a sustainable impact on operations and realize the operasional dan mewujudkan visi Menjadi Perusahaan vision of becoming the Largest Building Materials Solutions Penyedia Solusi Bahan Bangunan Terbesar di Regional. Provider in the Region. 62 Laporan Tahunan 2025 Annual Report
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PERBANDINGAN ANTARA HASIL YANG COMPARISON BETWEEN ACHIEVED RESULTS
DICAPAI DENGAN YANG DITARGETKAN AND TARGETS
Di tahun 2025, Perseroan mencatatkan total pendapatan In 2025, the Company recorded total revenue of Rp10.74
sebesar Rp10,74 triliun, mencapai 91,16% dari target yang trillion, achieving 91.16% of the established target of
telah ditentukan sebesar Rp11,78 triliun. Laba bersih tahun Rp11.78 trillion. Net profit for the current year amounted to
berjalan sejumlah Rp658,74 miliar, berhasil mencapai target Rp658.74 billion, successfully achieving 100.60% of the
sebesar 100,60% yaitu Rp654,82 miliar. target of Rp654.82 billion.
Di sisi lain, Perseroan memperoleh total aset sebesar Rp20,38 On the other hand, the Company recorded total assets of
triliun mencapai 99,39% dari target, liabilitas sebesar Rp7,17 Rp20.38 trillion, achieving 99.39% of the target; liabilities
tiliun mencapai 98,18 dari target, dan peningkatan pada of Rp7.17 trillion, achieving 98.18% of the target; and an
ekuitas sebesar Rp13,20 triliun mencapai 100% dari target. increase in equity of Rp13.20 trillion, achieving 100% of the
target.
Direksi mengapresiasi kinerja seluruh Insan Solusi Bangun The Board of Directors commends the performance of all
Indonesia dalam menciptakan nilai dan capaian kinerja positif members of Solusi Bangun Indonesia in creating value and
yang berkelanjutan. Kami berharap kinerja baik ini dapat terus delivering sustainable growth. We are committed further
ditingkatkan. Dengan demikian, secara bersama kami dapat improving upon this strong performance, so that together we
menggapai masa depan bisnis yang berkelanjutan di masa may realize a sustainable business future in the years ahead.
mendatang.
TANTANGAN DAN PELUANG CHALLENGES AND OPPORTUNITIES
Di tahun 2025, industri semen mengalami dinamika In 2025, the cement industry experienced a business
bisnis yang penuh dengan tantangan. Meskipun terjadi landscape filled with challenges. Despite growth in cement
pertumbuhan pada aktivitas ekspor semen sebesar 32,2% export activities of 32.2% (YoY) to 1.32 million tons,
(YoY) menjadi 1,32 juta ton. Namun, pelemahan pada kinerja the weakening of domestic cement performance had a
semen domestik cukup memberikan dampak terhadap considerable impact on the Company's overall performance.
kinerja Perseroan.
Pelemahan kinerja semen domestik dengan volume produksi The weakening of domestic cement performance was
sebesar 67,7 ton, menurun 4,5% dari tahun lalu. Kemudian, reflected in a production volume of 67.7 million tons, a
Penjualan semen di pasar domestik menurun 1,5% dari decline of 4.5% from the previous year. Furthermore, cement
64,95 menjadi 63,9 juta ton. Kondisi ini juga dipengaruhi oleh sales in the domestic market decreased by 1.5%, from 64.95
adanya persaingan harga di pasar. to 63.9 million tons. This condition was further influenced by
price competition in the market.
Namun demikian, Perseroan melihat peluang yang terbuka Nevertheless, the Company recognizes the opportunities
dari adanya komitmen Pemerintah melalui program arising from the Government's commitments through the 3
pembangunan 3 juta rumah, pengembangan IKN, Koperasi million housing construction program, the development of
Desa Merah Putih, dan dukungan anggaran APBN tahun the new capital city (IKN), the Koperasi Desa Merah Putih
2026 sebesar Rp57,5 triliun berpotensi menjadi katalis (Red and White Village Cooperative) initiative, and the 2026
permintaan semen domestik yang tidak hanya mendorong State Budget (APBN) allocation of Rp57.5 trillion, which has
konsumsi secara langsung, tetapi juga menciptakan efek the potential to serve as a catalyst for domestic cement
berganda pada sektor konstruksi dan turunannya. demand, not only directly stimulating consumption, but also
creating a multiplier effect across the construction sector and
its downstream industries.
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Menyikapi hal tersebut, Perseroan memahami bahwa fondasi In response to these developments, the Company recognizes
bisnis dan sinergi berperan penting dalam memperkuat that a strong business foundation and synergy play a critical
operasi dan kinerja keuangan. Oleh karena itu, Perseroan role in strengthening operations and financial performance.
akan meneruskan fokus transformasi dengan meningkatkan Accordingly, the Company will continue its transformation
kinerja dan inisiatif strategis untuk mencapai pertumbuhan focus by enhancing performance and pursuing strategic
dan kinerja positif pada tahun mendatang. initiatives to achieve growth and positive performance in the
years ahead.
Melalui sinergi dengan SIG, Perseroan berhasil Through its synergy with SIG, the Company has successfully
mempertahankan peran strategis di pasar yang kompetitif maintained its strategic role in a competitive market by
dengan memasok semen curah untuk beberapa Proyek supplying bulk cement to several National Strategic Projects
Strategis Nasional (PSN) termasuk proyek Jalan Tol Cileunyi- (PSN), including the Cileunyi–Sumedang–Dawuan Toll Road
Sumedang-Dawuan dan MRT Jakarta Fase 2. Selain itu, project and MRT Jakarta Phase 2. In addition, the Company
Perseroan juga terlibat dalam penyediaan beton siap pakai was also involved in the supply of ready-mix concrete for
untuk proyek pengembangan milik Summarecon di Jawa Summarecon's development project in West Java.
Barat.
Dalam konteks persaingan yang ketat, Direksi mengambil In the context of intense competition, the Board of Directors
langkah-langkah strategis sebagai berikut: has taken the following strategic steps:
1) Pengendalian cost-to-serve. 1. Cost-to-serve control
2) Substitusi energi & efifisiensi termal dari pemanfaatan 2. Energy substitution & thermal efficiency from the
bahan bakar alternatif untuk menurunkan biaya dan utilization of alternative fuels to lower costs and reduce
mengurangi ketergantungan terhadap bahan bakar fosil. dependence on fossil fuels.
3) Pergeseran portofolio ke produk bernilai tambah atau 3. Portfolio shift toward value-added and greener products
lebih ramah lingkungan.
4) Menyeimbangkan pasokan dan permintaan melalui 4. Balancing supply and demand through non-domestic
saluran non-domestik dengan penyesuaian harga. channels with price adjustments.
SOLUSI RAMAH LINGKUNGAN UNTUK ENVIRONMENTALLY FRIENDLY SOLUTIONS
INDONESIA FOR INDONESIA
Melihat kondisi perubahan iklim dengan cuaca ekstrim Considering the climate change condition with extreme
yang berlangsung sepanjang tahun, Perseroan mendorong weather that occurs throughout the year, the Company
edukasi berkelanjutan dan menghadirkan solusi encourages continuous education and presents sustainable
berkelanjutan untuk mengatasi dan meningkatkan kualitas solutions aimed at overcoming and improving the quality of
hidup melalui pembangunan yang bertanggung jawab. life through responsible development.
Perseroan menawarkan aplikasi solusi inovatif antara lain The Company offers innovative solution applications,
produk beton dekoratif atau DekoCrete dan beton berpori including decorative concrete products or DekoCrete, and
atau ThruCrete. Produk ini telah diaplikasikan, untuk produk permeable concrete or ThruCrete. This product has been
dekoratif atau DekoCrete di Jalan Soepomo, Tebet, Jakarta applied for decorative products or DekoCrete on Jalan
Selatan dan beton berpori atau ThruCrete di trotoar Jl. TB Soepomo, Tebet, South Jakarta, and permeable concrete
Simatupang dan Jl. Panglima Polim, Jakarta Selatan. or ThruCrete on the sidewalks of Jl. TB Simatupang and Jl.
Panglima Polim, South Jakarta.
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Perseroan juga memiliki beton cepat kering (SpeedCrete), The Company also has rapid-drying concrete (SpeedCrete),
yang telah digunakan oleh Dinas Bina Marga DKI Jakarta which has been used by the DKI Jakarta Bina Marga Agency
sejak 2013 untuk perbaikan jalan raya dan jalur TransJakarta, since 2013 for the repair of main roads and TransJakarta bus
dengan metode rapid setting dan memiliki kecepatan kering lanes, utilizing a rapid-setting method with a drying time of 4
4 hingga 8 jam setelah selesai pengaplikasian. Karena to 8 hours after application. The fast application and curing
waktu pengerjaan dan waktu tunggu yang cepat membantu time helps reduce carbon emissions from traffic congestion
mengurangi emisi karbon dari kemacetan akibat penutupan caused by conventional road closures.
jalan secara konvensional.
Melalui beragam solusi tersebut, Perseroan hadir menjadi Through these various solutions, the Company serves as a
penyedia solusi bagi pembangunan yang berorientasi solution provider for sustainable development, strengthening
berkelanjutan, memperkuat daya saing bisnis dan business competitiveness, and building long-term trust
kepercayaan investor dalam jangka panjang. among investors.
PROSPEK USAHA BUSINESS OUTLOOK
Direksi terus melakukan peningkatan pada operasional The Board of Directors is currently enhancing operations
melalui upaya sinergi dengan SIG dan Taiheiyo melalui through synergy efforts with SIG and Taiheiyo, involving
proyek pengembangan dermaga dan fasilitas produksi untuk the development of a jetty and production facilities for
ekspor semen di Tuban, Jawa Timur. Fasilitas produksi ini cement exports in Tuban, East Java. This production facility
diperkirakan mampu menghasilkan kapasitas ekspor sebesar is expected to have an export capacity of between 500
500 ribu hingga 1 juta ton semen per tahun yang akan mulai thousand to 1 million tons of cement per year and, will begin
beroperasi pada tahun 2026. operations in 2026.
Selain itu, Perseroan juga akan melakukan pengembangan In addition, the Company will also pursue the development of
lini bisnis soil stabilization (stabilisasi tanah) bersama Taiheiyo. a soil stabilization business line in collaboration with Taiheiyo.
Langkah ini dilakukan untuk menjawab tantangan di industri This measure is undertaken to address challenges in the
konstruksi sekaligus menciptakan pasar baru guna membuka construction industry while simultaneously creating new
peluang pertumbuhan. markets to unlock growth opportunities.
Di sisi lain, menurut Asosiasi Perusahaan Semen Seluruh Furthermore, according to the Association of Indonesian
Indonesia (ASPERSSI) industri semen berpotensi tumbuh Cement Companies (Asosiasi Perusahaan Semen Seluruh
sebesar 1% hingga 2% pada tahun 2026. Pertumbuhan akan Indonesia/ASPERSSI), the cement industry has the potential
terjadi apabila program Pemerintah dapat terealisasi dengan to grow by 1% to 2% in 2026. This growth is contingent upon
baik meliputi pembangunan 3 juta rumah, Koperasi Desa the successful realization of Government programs, including
Merah Putih, Rumah Rakyat hingga pengembangan lanjutan the construction of 3 million housing units, the Koperasi
IKN. Melalui program tersebut, ASPERSSI menargetkan akan Desa Merah Putih (Red and White Village Cooperative), the
terjadi lonjakan permintaan penjualan hingga 6,7 juta ton Rumah Rakyat (People's Housing) initiative, and the continued
semen. development of the new capital city (IKN). Through these
programs, ASPERSSI targets a surge in sales demand of up
to 6.7 million tons of cement.
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Kemudian, untuk pasar ekspor juga akan diproyeksikan Furthermore, the export market is also projected to
menunjukkan kinerja yang positif. Hal ini dipengaruhi oleh demonstrate positive performance. This is driven by the
peningkatan kapasitas produksi semen di dalam negeri dan increase in domestic cement production capacity and
peluang perluasan pasar semen skala internasional. Rencana opportunities for international cement market expansion.
ekspor akan tertuju pada beberapa negara kawasan Asia Export plans will be directed toward several countries in the
Selatan, Asia Tenggara, Oceania, dan sebagian wilayah Afrika. South Asian, Southeast Asian, Oceanian, and parts of the
Diperkirakan di tahun 2026 aktivitas ekspor akan menjadi African regions. It is estimated that in 2026, export activities
komponen utama bagi pertumbuhan industri semen nasional. will become a key component of national cement industry
growth.
MEMPERKUAT KUALITAS TATA KELOLA YANG STRENGTHENING THE QUALITY OF GOOD
BAIK CORPORATE GOVERNANCE
Direksi memastikan agar tata kelola dijalankan secara optimal The Board of Directors ensures that governance is
berdasarkan prinsip GCG best practices yaitu transparansi, implemented optimally in accordance with GCG best practice
akuntabilitas, pertanggungjawaban, kemandirian dan principles, namely transparency, accountability, responsibility,
kewajaran. Direksi juga memastikan agar pelaksanaan independence, and fairness. The Board of Directors also
tata kelola dijalankan selaras dengan ketentuan peraturan ensures that the implementation of governance is conducted
perundang-undangan yang berlaku. in alignment with applicable laws and regulations.
Dalam implementasinya, seluruh organ Perseroan telah In its implementation, all organs of the Company have carried
menjalankan tugas dan tanggung jawab sesuai dengan out their duties and responsibilities in accordance with their
pedoman kerja yang dimiliki. Direksi juga telah melengkapi respective working guidelines. The Board of Directors has
struktur tata kelola dengan menyusun dan menetapkan also strengthened the governance structure by formulating
pedoman pendukung tata kelola yang dituangkan dalam and establishing supporting governance guidelines, as set
dokumen Pedoman Perilaku Etika Bisnis. Melalui implementasi forth in the Code of Business Ethics document. Through the
tata kelola yang baik, diharapkan dapat mewujudkan tujuan implementation of sound governance, it is hoped that both
jangka pendek maupun jangka panjang Solusi Bangun the short-term and long-term objectives of Solusi Bangun
Indonesia. Indonesia can be realized.
Di tahun 2025, Direksi melakukan upaya peningkatan In 2025, the Board of Directors undertook efforts to enhance
terhadap sistem manajemen risiko melalui penilaian berkala. the risk management system through periodic assessments.
Penilaian dilakukan oleh Indonesian Institute for Corporate The assessment was conducted by the Indonesian Institute
Directorship (IICD) dan memperoleh skor sebesar 94,59 poin for Corporate Directorship (IICD), yielding a score of 94.59
dengan interpretasi “Very Good”. Hasil penilaian memperoleh points with an interpretation of "Very Good." This result
peningkatan signifikan jika dibandingkan dengan penilaian represents a significant improvement compared to the 2024
di tahun 2024 dengan skor 89,73 poin. Melalui penilaian assessment score of 89.73 points. Through this assessment,
ini, Perseroan dapat terus meningkatkan kualitas dan the Company can continue to improve the quality and
ketangguhan terhadap tata kelola yang dijalankan robustness of the governance practices carried out.
Direksi dan seluruh organ tata kelola senantiasa The Board of Directors and all governance bodies remain
berkomitmen dalam upaya peningkatan kualitas tata kelola. steadfastly committed to the continuous improvement of
Secara berkala, upaya evaluasi dan peningkatan dilakukan governance quality. Periodic evaluations and enhancements
untuk menghadirkan bisnis yang berkelanjutan. Melalui are undertaken to support sustainable business operations.
implementasi tata kelola yang baik, Direksi optimis bahwa Through the consistent implementation of good corporate
Solusi Bangun Indonesia dapat terus tumbuh dengan kinerja governance, the Board of Directors is confident that Solusi
yang baik dan berkelanjutan. Bangun Indonesia will continue to grow with strong and
sustainable performance.
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PERUBAHAN KOMPOSISI DIREKSI CHANGES IN THE COMPOSITION OF THE
BOARD OF DIRECTORS
Komposisi Direksi Perseroan di tahun 2025 adalah sebagai The composition of the Company's Board of Directors in
berikut: 2025 is as follows:
Tabel Komposisi Anggota Direksi Tahun 2025 Table of the Board of Directors Composition in 2025
Masa Berakhir
Nama Jabatan Dasar Pengangkatan Terakhir Jabatan
Name Position Basis of Recent Appointment End of Term
Appointment
Rizki Kresno Edhie Direktur Utama Akta No. 9 tanggal 5 Desember 2025 RUPST 2030
Hambali President Director Deed No. 9 dated 5 December 2025 AGMS 2030
Direktur Keuangan &
Manajemen Risiko Akta No. 18 Tanggal 12 Agustus 2025 RUPST 2030
Asruddin
Finance & Risk Management Deed No. 18 dated 12 August 2025 AGMS 2030
Director
Direktur Operasi Akta No. 18 Tanggal 12 Agustus 2025 RUPST 2030
Edi Sarwono
Operation Director Deed No. 18 dated 12 August 2025 AGMS 2030
Akta No. 2 tanggal 1 Oktober 2021 jo. Akta No 53
Direktur Offtake & Partnership tanggal 13 Oktober 2021 RUPST 2026
Yasuhide Abe
Offtake & Partnership Director Deed No. 2 dated 1 October 2021 jo. Deed No. 53 dated AGMS 2026
13 October 2021
APRESIASI APPRECIATION
Direksi mengapresiasi kinerja seluruh Insan Solusi Bangun The Board of Directors appreciates the performance of every
Indonesia, karena atas semangat dan dedikasinya, Perseroan employee at Solusi Bangun Indonesia, as their enthusiasm and
mampu bertahan hadapi tantangan dan hasilkan kinerja yang dedication have helped the Company overcome challenges
baik di sepanjang tahun 2025. Direksi juga mengucapkan and deliver great results in 2025. The Board of Directors is
terima kasih kepada Dewan Komisaris atas pengawasan, also thankful to the Board of Commissioners for the oversight,
arahan dan rekomendasi yang diberikan kepada Direksi guidance, and recommendations that have played a part in
dalam berkontribusi terhadap keberlanjutan bisnis Perseroan. contributing to the Company's business sustainability.
Direksi juga mengucapkan terima kasih kepada para Additionally, the Board of Directors expresses its gratitude to
pemegang saham dan pemangku kepentingan, atas the shareholders and stakeholders for their trust and support,
kepercayaan dan dukungan yang diberikan. Sehingga Solusi allowing Solusi Bangun Indonesia to tackle challenges and
Bangun Indonesia mampu menghadapi tantangan dan keep its strong performance throughout 2025.
menjaga kinerja yang baik sepanjang tahun 2025.
Ke depan, kami berharap dapat terus menjaga sinergi yang Moving forward, we aim to continue fostering the existing
terjalin untuk terus berkontribusi bagi pertumbuhan dan synergy to aid in the Company's future development and
keberlanjutan bisnis Perseroan di masa mendatang. sustainable business practices.
Jakarta, 29 April 2026 / Jakarta, April 29, 2026
Atas nama Direksi | On behalf of the Board of Directors
Rizki Kresno Edhie Hambali
Direktur Utama
President Director
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Profil Perusahaan Company Profile
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03
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Informasi Perusahaan
Corporate Information
Nama Perusahaan PT Solusi Bangun Indonesia Tbk Tanggal Berdiri | 15 Juni 1971 |
Company Name Date of June 15, 1971
Establishment
Nama Perusahaan PT Holcim Indonesia Tbk
Sebelumnya
Previous Company
Name
Akta Pendirian Akta Notaris Abdul Latif, S.H. Nomor 53 | Notary Pencatatan Saham | Bursa Efek Indonesia (BEI) | Indonesia
Deed of Establishment Deed of Abdul Latif, S.H. Number 53 Share Listing Stock Exchange (IDX)
Bentuk Hukum Perseroan Terbatas | Limited Liability Company Modal Dasar | Rp15.325.800.000.000
Legal Entity Authorized Capital
Jaringan Usaha • 4 Pabrik Semen Terintegrasi | 4 Integrated Modal Ditempatkan Rp4.509.690.986.500
Business Network Cement Plants dan Disetor Penuh
• 1 Fasilitas Penggilingan* | 1 Grinding Station | Issued and Fully
Facility* Paid-Up Capital
• 2 Gudang Distribusi | 2 Distribution Hubs
Total Aset (2025) | Rp20.379.500.977.321
• Silo dan Terminal Distribusi | Silo and Distribution
Total Assets (2025)
Centres
• Unit Pengelolaan Limbah (UPL) Nathabumi | Kode Saham | SMCB
Nathabumi Waste Management Unit (UPL) Ticker Code
• Kantor Pusat | Head Office
• Pabrik Beton Siap Pakai (termasuk Mobile
Project Plants) | Ready-Mix Concrete Plants
(including Mobile Project Plants)
• 2 Tambang Agregat | 2 Aggregates Quarry
Jumlah Karyawan 1.750 per 31 Desember 2025 | 1,750 as of December 31, 2025
Number of Employees
Bidang Usaha • Industri bahan bangunan (pengolahan, konstruksi, dan penunjang lainnya) | Building materials industry (processing,
Line of Business construction and other supporting materials)
• Perdagangan (perdagangan besar, aktivitas profesional, ilmiah dan teknis) | Trading (wholesale, professional, scientific and
technical activities)
• Pertambangan (pertambangan dan penggalian) | Mining (mining and quarrying)
• Transportasi (pengangkutan dan pergudangan) | Transportation (transportation and warehousing)
• Pengelolaan limbah | Waste management
• Pengelolaan dan daur ulang sampah | Waste management and recycling
• Pengelolaan limbah B3 (pengecekan, pra proses, pemanfaatan, pelaporan berkala, dan jasa konsultasi) | Hazardous waste
management (checking, pre-processing, utilization, periodic reporting, and consulting services)
Dasar Hukum Pendirian Akta Notaris Abdul Latief, S.H. Nomor 53 tanggal 15 Juni 1971 yang telah disahkan oleh Menteri Kehakiman Republik Indonesia
Legal Basis of dalam Surat Keputusan No. JA.5/149/7 tanggal 23 September 1971 dan diumumkan dalam Berita Negara Republik Indonesia
Establishment No. 82 tanggal 12 Oktober 1971, Tambahan No. 466 | Deed of Notary Abdul Latief, S.H. Number 53 dated June 15, 1971, which
was approved by the Minister of Justice of the Republic of Indonesia thorugh Decision Letter No. JA.5/149/7 dated September
23, 1971, and published in Supplement No. 466 to the State Gazette of the Republic of Indonesia No. 82 dated October 12,
1971, Supplement No. 466
Pasar yang Dilayani • Domestik | Domestic: Indonesia
Market Served • Ekspor | Export: Australia, Bangladesh, Fiji, Filipina, dan Sri Lanka | Australia, Bangladesh, Fiji, the Philippines, and Sri Lanka
Entitas Anak • PT Solusi Bangun Beton • PT Aroma Cipta Anugerah
Subsidiaries • PT Readymix Concrete Indonesia • PT Ciptanugrah Indonesia
• PT Pendawa Lestari Perkasa • PT Aroma Sejahtera Indonesia
• PT Solusi Bangun Andalas • PT SBI Bangun Nusantara
Komposisi Pemegang 1,32%
Saham
Shareholder 15,16%
Composition
PT Semen Indonesia (Persero) Tbk
Taiheiyo Cement Corporation
Publik | Public
83,52%
*) Tidak Aktif | Non Productive
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03 Profil Perusahaan
Company Profile
Informasi Perusahaan
Corporate Information
Alamat Perusahaan Kantor Pusat | Head Office
Company Address
Talavera Suite 15th floor Talavera Office Park
Jl. TB Simatupang No. 22-26 Jakarta 12430 Indonesia
Telepon | Phone : +62 21 2986 1000
Faks. | Fax. : +62 21 2986 3333
E-mail : corp.comm-sbi@sig.id
Situs | Web : www.solusibangunindonesia.com
Customer Service: 0 800 10 88888
Pabrik | Plants
Narogong Cilacap
Jl. Raya Narogong Km. 7 Desa Kembang Kuning Jl. Ir. H. Juanda, Desa Karangtalun Cilacap Utara – Cilacap
Klapanunggal – Bogor 16710 Jawa Barat | Jl. Raya Narogong 53234 Jawa Tengah | Jl. Ir. H. Juanda, Karangtalun Village,
Km. 7, Kembang Kuning Village, Klapanunggal – Bogor North Cilacap – Cilacap 53234 Central Java
16710, West Java Telepon | Phone : +62 282 541 521
Telepon | Phone : +62 21 823 1260 Faks. | Fax. : +62 282 548 825
Faks. | Fax. : +62 21 823 1254
Tuban Lhoknga
Jl. Raya Glondonggede–Kerek Km. 3 Desa Merkawang Jl. Banda Aceh–Meulaboh Km. 17
Tambakboyo – Tuban 62353 Jawa Timur | Jl. Raya Gampong Mon Ikeun Lhoknga – Aceh Besar 24353 Aceh
Glondonggede–Kerek Km. 3, Merkawang Village, Telepon | Phone : +62 651 755 0001/02
Tambakboyo – Tuban 62353 East Java Faks. | Fax. : +62 651 755 0010
Telepon | Phone : +62 356 2893 001
Faks. | Fax. : +62 356 2893 114
Terminal | Terminals
Lhokseumawe Batam
Jl. Pelabuhan Umum Krueng Geukueh, Lhokseumawe, Jl. Limbung Lama Pelabuhan Manggabor Batu Ampar –
Desa Tambon Baroh, Kec. Dewantara Kab. Aceh Utara, Kota Batam 29465 Kepulauan Riau | Jl. Limbung Lama,
Prov. Aceh 24354 | Jl. Pelabuhan Umum Krueng Geukueh, Manggabor Port, Batu Ampar – Batam City 29465, Riau
Lhokseumawe, Tambon Baroh Village, Dewantara District, Islands
North Aceh Regency, Aceh Province 24354 Telepon | Phone : +62 778 41234
Telepon | Phone : +62 645 575 33
Belawan Lampung
Jl. Ujung Baru Pelabuhan Belawan Kelurahan Belawan I Jl. Raya Soekarno–Hatta Km. 17 Desa Rangai Tri Tunggal
Kecamatan Medan Belawan – Kota Medan 20411 Sumatra Katibung – Lampung Selatan 35452 Lampung | Jl. Raya
Utara | Jl. Ujung Baru Pelabuhan Belawan, Belawan I Soekarno–Hatta Km. 17 Desa Rangai Tri Tunggal Katibung –
Subdistrict, Medan Belawan District – Medan City 20411, South Lampung 35452, Lampung
North Sumatra Telepon | Phone : 0800 10 88888
Telepon | Phone : +62 61 694 1461
Faks. | Fax. : +62 61 694 1311
Dumai Pontianak
Jl. Datuk Laksamana Komplek Pelabuhan Pelindo 1 Dumai Jl. Raya Wajok Km. 12,8, Kec. Jongkat, Kab. Mempawah
Timur – Kota Dumai 28814 Riau | Jl. Datuk Laksamana, 78351, Pontianak, Kalimantan Barat, | Jl. Raya Wajok Km.
Pelindo 1 Port Complex, East Dumai – Dumai City 28814, 12,8, Jongkat District, Mempawah Subdistrict 78351
Riau Pontianak, West Kalimantan
Telepon | Phone : +62 765 38372 Telepon | Phone : 0800 10 88888
Faks. | Fax. : +62 765 38157 (Customer Service)
Pusat Distribusi | Distribution Center
Palembang Yogyakarta
Jl. Raya Tanjung Api-Api Km.45, Desa Karang Anyar, Jl. Lempuyangan No. 1, Bausasran, Kec. Danurejan,
Kecamatan Sumber Marga Telang, Kabupaten Banyu Asin Kota Yogyakarta, Daerah Istimewa Yogyakarta 55211 |
– Sumatra Selatan 30961 | Jl. Raya Tanjung Api-Api Km.45, Jl. Lempuyangan No. 1, Bausasran, Danurejan District,
Desa Karang Anyar, Karang Anyar Village, Sumber Marga Yogyakarta City, Special Region of Yogyakarta 55211
Telang District, Banyu Asin Regency – South Sumatra 30961
Telepon | Phone :+62 356 289 3182
Solo
Gilingan, Banjarsari, Solo, Jawa Tengah 57134 | Gilingan, Banjarsari, Solo, Central Java 57134
Tambang Agregat | Aggregates Quarry
Maloko Jeladri
Sukasari, Rumpin, Kabupaten Bogor, Jawa Barat Watugede, Jeladri, Winongan, Kabupaten Pasuruan, Jawa
16350 | Sukasari, Rumpin, Bogor Regency, West Timur 67182 | Watugede, Jeladri, Winongan, Pasuruan
Java 16350 Regency, East Java 67182
PT Solusi Bangun Indonesia Tbk 71
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Tentang Perusahaan
About The Company
PT Solusi Bangun Indonesia Tbk
PT Solusi Bangun Indonesia Tbk (“Solusi Bangun Indonesia”
(“Perseroan”) adalah salah satu atau “Perseroan”) adalah sebuah perseroan terbuka yang
perusahaan terbesar dalam industri mayoritas sahamnya (83,52%) dimiliki dan dikelola oleh PT
Semen Indonesia (Persero) Tbk atau SIG. Perseroan adalah
semen di Indonesia dengan total
salah satu perusahaan terbesar dalam industri semen
kapasitas produksi (termasuk di Indonesia dengan total kapasitas produksi (termasuk
optimalisasi operasional pabrik) optimalisasi operasi pabrik) mencapai 14,86 juta ton semen
per tahun. Perseroan telah beroperasi secara komersial sejak
mencapai 14,86 juta ton semen per
tahun 1975 dengan jangkauan pemasaran produk di dalam
tahun. dan luar negeri.
PT Solusi Bangun Indonesia Tbk
Perseroan mengoperasikan empat pabrik semen terintegrasi
(the "Company") is one of the largest
yang tersebar di beberapa wilayah yaitu di Narogong,
companies in the Indonesian cement Jawa Barat; Cilacap, Jawa Tengah; Tuban, Jawa Timur; dan
industry, with a total production Lhoknga, Aceh yang dioperasikan oleh anak usaha Perseroan,
PT Solusi Bangun Andalas. Selain semen, Perseroan juga
capacity (including optimized plant memiliki unit bisnis lainnya seperti beton siap pakai, agregat,
operations) of 14.86 million tons of jasa konstruksi dan pengelolaan limbah.
cement per year.
PT Solusi Bangun Indonesia Tbk ("Solusi Bangun Indonesia"
or the "Company") is a publicly listed company, the majority
of whose shares (83.52%) are owned and managed by PT
Semen Indonesia (Persero) Tbk or SIG. The Company is one
of the largest companies in the cement industry in Indonesia,
with a total production capacity (including plant operation
optimization) of up to 14.86 million tons of cement per
year. The Company has been operating commercially since
1975, with a product marketing reach both domestically
and internationally.
The Company operates four integrated cement plants
located across several regions, namely in Narogong, West
Java; Cilacap, Central Java; Tuban, East Java; and Lhoknga,
Aceh, which is operated by the Company's Subsidiary, PT
Solusi Bangun Andalas. In addition to cement, the Company
also has other business units, including ready-mix concrete,
aggregates, construction services, and waste management.
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03 Profil Perusahaan
Company Profile
Tentang Perusahaan
About The Company
Pabrik Lhoknga, Aceh
Lhoknga Plant, Aceh
Perseroan juga mengoperasikan dua tambang agregat The Company also operates two of the largest aggregate
terbesar di Indonesia, serta lebih dari 30 jaringan batching quarries in Indonesia, as well as more than 30 batching
plant untuk produksi beton siap pakai yang dikelola oleh anak plant networks for the production of ready-mix concrete,
usaha Perseroan, yaitu PT Solusi Bangun Beton. managed by the Company's Subsidiary, PT Solusi Bangun
Beton.
Pada 21 April 2020, Perseroan bersama SIG dan Taiheiyo On April 21, 2020, the Company, together with SIG and
menandatangani nota kesepahaman (Memorandum of Taiheiyo, signed a Memorandum of Understanding (MoU)
Understanding/MoU) terkait rencana strategis melalui regarding a strategic plan through an investment in the
investasi pada saham Perseroan senilai USD220 juta. MoU Company's shares valued at USD220 million. The MoU
kemudian dilanjutkan dengan penandatanganan perjanjian was subsequently followed by the signing of a Partnership
kemitraan (Partnership Agreement/PA) pada 8 Desember Agreement (PA) on December 8, 2020, as well as an
2020, serta Perjanjian Pengalihan dan Penyertaan Modal Assignment and Subscription Agreement (SSA) and a
(Assignment and Subscription Agreement/SSA) dan Perjanjian Master Cement Sales Agreement (offtake) on January 26,
Induk Jual Beli Semen (offtake) pada 26 Januari 2021. 2021.
PT Solusi Bangun Indonesia Tbk 73
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Tentang Perusahaan
About The Company
Sebagai langkah ekspansif Perseroan di industri semen As an expansionary step for the Company in the national
nasional dengan memperkuat permodalan, pada 29 Juli 2021, cement industry by strengthening its capital base, on July 29,
Perseroan melakukan penawaran umum terbatas dengan 2021, the Company conducted a limited public offering with
Hak Memesan Efek Terlebih Dahulu (HMETD), sehingga Pre-emptive Rights (HMETD), bringing the Company's total
jumlah saham Perseroan menjadi 9.019.381.973 lembar shares to 9,019,381,973, which were listed on the Indonesia
saham dan telah dicatatkan pada Bursa Efek Indonesia. Stock Exchange.
Pada 29 Desember 2022, dilakukan restrukturisasi terhadap On December 29, 2022, a restructuring of share ownership
kepemilikan saham oleh PT Semen Indonesia Industri was carried out by PT Semen Indonesia Industri Bangunan
Bangunan (SIIB), sehingga menjadikan posisi Solusi Bangun (SIIB), resulting in Solusi Bangun Indonesia's position as a
Indonesia kini sebagai Anak Usaha langsung di bawah SIG. direct Subsidiary under SIG. This is a step towards financial
Hal ini merupakan langkah efisiensi finansial dan tata kelola efficiency and improved governance, with SIG as the
yang lebih baik dengan SIG sebagai pengendali saham controlling and majority shareholder.
mayoritas.
Di tahun 2025, untuk meningkatkan produktivitas dalam In 2025, to enhance operational productivity, the Company
operasional, Perseroan telah menambah armada baru added a fleet of 44 new mixer trucks for ready-mix
sebanyak 44 truk mixer untuk angkutan beton siap pakai. concrete transportation. The Company also inaugurated
Perseroan juga telah meresmikan batching plant baru a new batching plant in Tasikmadu, Karanganyar, Central
di Tasikmadu, Karanganyar, Jawa Tengah. Atas kinerja Java. In recognition of its environmental management
pengelolaan lingkungan dan inovasi sosial sepanjang performance and social innovation throughout 2025, the
tahun 2025, Perseroan meraih PROPER Hijau untuk Pabrik Company received the Green PROPER rating for the Cilacap
Cilacap, Pabrik Lhoknga, dan Pabrik Tuban dari Kementerian Plant, Lhoknga Plant, and Tuban Plant from the Ministry of
Lingkungan Hidup Republik Indonesia. Environment of the Republic of Indonesia.
PERUBAHAN NAMA PERUSAHAAN COMPANY NAME CHANGES
• Perseroan didirikan dengan nama PT Semen Tjibinong • The Company was established under the name PT Semen
berdasarkan akta notaris Nomor 53 tanggal 15 Juni 1971 Tjibinong based on notarial deed No. 53 dated June 15,
oleh Notaris Abdul Latief, S.H. 1971, by Notary Abdul Latief, S.H.
• Pada 8 Agustus 1977, Perseroan mencatatkan sahamnya • On August 8, 1977, the Company listed its shares on the
di Bursa Efek Jakarta dengan kode saham SMCB. Jakarta Stock Exchange under the ticker code SMCB. As
Sebagai perusahaan terbuka, nama Perseroan berubah a public company, the Company's name changed to PT
menjadi PT Semen Cibinong Tbk. Pada 1 Januari 2006, Semen Cibinong Tbk. On January 1, 2006, the Company
Perseroan mengubah nama menjadi PT Holcim Indonesia changed its name to PT Holcim Indonesia Tbk after
Tbk setelah Holcim menjadi pemegang saham mayoritas. Holcim became the majority shareholder.
• Pada Februari 2019, Perseroan mengubah nama dari • In February 2019, the Company changed its name from
PT Holcim Indonesia Tbk menjadi PT Solusi Bangun PT Holcim Indonesia Tbk to PT Solusi Bangun Indonesia
Indonesia Tbk yang disahkah dalam akta notaris Nomor Tbk, which was legalized in notarial deed No. 11 dated
11 tanggal 11 Februari 2019 oleh Notaris Aulia Taufani February 11, 2019 by Notary Aulia Taufani S.H., and
S.H., dan telah disetujui oleh Menteri Hukum dan Hak has been approved by the Minister of Law and Human
Asasi Manusia Republik Indonesia dengan keputusan Rights of the Republic of Indonesia with Decree No. AHU-
Nomor: AHU-0008550. AH.01.02. Tahun 2019 tanggal 0008550. AH.01.02. Year 2019 dated February 18,
18 Februari 2019. 2019.
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03 Profil Perusahaan
Company Profile
Tentang Perusahaan
About The Company
• Pergantian nama ini merupakan konsekuensi dari Holcim • This name change was a consequence of Holcim
yang melepas seluruh kepemilikan sahamnya (80,64%) divesting its entire share ownership (80.64%) to SIG
kepada SIG melalui anak usahanya PT Semen Indonesia through its subsidiary, PT Semen Indonesia Industri
Industri Bangunan pada 31 Januari 2019. Dengan akuisisi Bangunan, on January 31, 2019. Following the share
saham dan perubahan nama perusahaan tersebut, kedua acquisition and company name change, both of the
anak usaha Perseroan juga melakukan perubahan nama Company's subsidiaries also underwent name changes,
yaitu PT Holcim Beton menjadi PT Solusi Bangun Beton namely PT Holcim Beton to PT Solusi Bangun Beton
dan PT Lafarge Cement Indonesia menjadi PT Solusi and PT Lafarge Cement Indonesia to PT Solusi Bangun
Bangun Andalas. Andalas.
Tabel Perubahan Nama Perusahaan Table of Company Name Changes
15 Juni 1971 | June 15, 1971 PT Semen Tjibinong
8 Agustus 1977 | August 8, 1977 PT Semen Cibinong Tbk
1 Januari 2006 | January 1, 2006 PT Holcim Indonesia Tbk
11 Februari 2019 | February 11, 2019 PT Solusi Bangun Indonesia Tbk
Identitas Perusahaan
Corporate Identity
Heksagon Bentuk Daun & Candi
Hexagonal Leaf & Temple
Mempresentasikan kekokohan dan keberlanjutan Melambangkan semangat persatuan dan
terwakili dalam warna abu-abu muda dan hijau. kelestarian alam sebagai suatu kesatuan.
It symbolizes sturdiness and sustainability, which are It symbolizes unity and preservation of nature as a
represented in light gray and green. whole.
PT Solusi Bangun Indonesia Tbk 75
Page 78
Jejak Langkah
Milestones
19 20
Perusahaan berdiri dengan nama Nama Perseroan berubah menjadi PT Holcim
PT Semen Tjibinong. Indonesia Tbk.
71 The Company was established under the name
PT Semen Tjibinong.
06 The Company's name was changed to PT Holcim
Indonesia Tbk.
19 20
• Pembangunan pabrik pertama berkapasitas Perseroan mengakuisisi sejumlah perusahaan
600.000 ton per tahun dimulai. lokal untuk menambah unit beton jadi dan
• Peresmian pabrik pertama oleh Presiden agregat serta fasilitas penggilingan semen.
73 Soeharto dan mulai memproduksi semen
portland dengan merek Semen Kujang.
08 The Company acquired a number of local
companies to add finished concrete and
• Construction of the first plant with a capacity of aggregate units as well as cement grinding
600,000 tons per year was begun. facilities.
• The first plant was inaugurated by President
Soeharto and began producing portland
20
cement under the Semen Kujang brand. Peletakan batu pertama pembangunan pabrik
semen di Tuban.
19
PT Semen Cibinong melakukan penawaran
umum perdana (IPO) saham di Bursa Efek 10 Groundbreaking of the construction of cement
plant in Tuban.
Jakarta Pada 8 Agustus 1977. Perseroan
77 melepaskan 178.750 saham dengan harga
Rp10.000 per saham beredar dengan
kode saham SMCB dan menjadi salah
20
Peletakan batu pertama pembangunan terminal
satu perusahaan pertama yang sahamnya semen di Lampung.
diperdagangkan secara publik di Indonesia.
Sebagai perusahaan terbuka, nama Perseroan
berubah menjadi PT Semen Cibinong Tbk.
14 Groundbreaking of the construction of cement
terminal in Lampung.
PT Semen Cibinong conducted an initial public
offering (IPO) of shares on the Jakarta Stock
Exchange on August 8, 1977. The Company
20
Peresmian pabrik semen Tuban 1 dan Tuban 2.
released 178,750 shares at a price of Rp10,000
per share outstanding with the ticker code SMCB Inauguration of Tuban 1 and Tuban 2 cement
and became one of the first companies whose
shares were publicly traded in Indonesia. As a
15 plants.
public company, the Company’s name changed
to PT Semen Cibinong Tbk.
20
PT Holcim Indonesia Tbk mengakuisisi
20
Holcim Ltd. menjadi pemegang saham
PT Lafarge Cement Indonesia.
mayoritas.
01 Holcim Ltd. became the majority shareholder. 16 PT Holcim Indonesia Tbk acquired
PT Lafarge Cement Indonesia.
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03 Profil Perusahaan
Company Profile
Jejak Langkah
Milestones
20 20
• PT Semen Indonesia (Persero) Tbk (SIG) Perseroan menandatangani kontrak proyek
mengakuisisi saham mayoritas PT Holcim Indonesia
pemasangan Pembangkit Listrik Tenaga Surya
Tbk dan nama Perseroan berubah menjadi PT Solusi
(PLTS) Atap di pabrik Tuban, Jawa Timur,
19 23
Bangun Indonesia Tbk.
• Perseroan memperkenalkan merek semen yang sebagai proyek berskala besar di SIG Group.
baru, Dynamix dan layanan pengelolaan limbah,
Nathabumi.
The Company signed a contract for the
• PT Semen Indonesia (Persero) Tbk (SIG) acquired the installation of a Rooftop Solar Power Plant (PLTS)
majority shares of PT Holcim Indonesia Tbk, and the
at the Tuban Plant, East Java, as a large-scale
Company's name was changed to PT Solusi Bangun
Indonesia Tbk. project within the SIG Group.
• The Company introduced a new cement brand,
Dynamix, and a waste management service,
Nathabumi.
20
Solusi Bangun Indonesia, SIG dan Taiheiyo menandai
tahap akhir pengembangan dermaga dan fasilitas
20
• Peresmian Refuse-Derived Fuel (RDF) Plant di
produksi Pabrik Tuban untuk memenuhi kebutuhan
24
Kabupaten Cilacap, yang diinisiasi oleh Perseroan
dan terbangun atas kerja sama Pemerintah pasar ekspor dengan kapasitas 500 ribu hingga 1
20
Indonesia dengan Kerajaan Denmark, melalui juta ton semen per tahun.
koordinasi, kerja sama, dan sinergi antara
Kementerian Lingkungan Hidup, Kementerian
Solusi Bangun Indonesia, SIG, and Taiheiyo marked
Pekerjaan Umum dan Perumahan Rakyat,
Pemerintah Provinsi Jawa Tengah, serta Pemerintah the final stage of the development of the jetty and
Kabupaten Cilacap. production facilities at the Tuban Plant to meet export
• Solusi Bangun Indonesia bersama SIG dan Taiheiyo market demand, with a capacity of 500,000 to 1
menandatangani nota kesepahaman terkait rencana million tons of cement per year.
strategis melalui investasi.
• The inauguration of the Refuse-Derived Fuel (RDF) • Melalui Solusi Bangun Beton, Perseroan menambah
20
Plant in Cilacap Regency, initiated by the Company 44 truk mixer pengangkut beton siap pakai, dan
and established through the cooperation of the meresmikan batching plant baru di Tasikmadu,
Government of Indonesia and the Kingdom of Karanganyar, Jawa Tengah, untuk perluasan layanan
Denmark, was carried out through coordination, beton siap pakai yang ramah lingkungan.
collaboration, and synergy among the Ministry of • Solusi Bangun Indonesia meraih PROPER Hijau untuk
25
Environment, the Ministry of Public Works and Public Pabrik Cilacap, Pabrik Lhoknga, dan Pabrik Tuban dari
Housing, the Central Java Provincial Government, and Kementerian Lingkungan Hidup Republik Indonesia.
the Cilacap Regency Government. • Melalui Solusi Bangun Beton, Perseroan bekerja
• Solusi Bangun Indonesia, SIG and Taiheiyo signed a sama dengan Standard Chartered Indonesia untuk
memorandum of understanding regarding strategic menyediakan sistem pembayaran digital atas pembelian
plans through investment. beton siap pakai yang lebih mudah, cepat, dan aman
bagi pelanggan.
• Through Solusi Bangun Beton, the Company added 44
mixer trucks for the transportation of ready-mix concrete
20
Solusi Bangun Indonesia bersama SIG dan
and inaugurated a new batching plant in Tasikmadu,
Taiheiyo menandatangani perjanjian pengalihan Karanganyar, Central Java, to expand its environmentally
21
dan penyertaan modal dan perjanjian induk jual friendly ready-mix concrete services.
beli semen (“Perjanjian Offtake”). • Solusi Bangun Indonesia received the Green PROPER
rating for the Cilacap Plant, Lhoknga Plant, and Tuban
Plant from the Ministry of Environment of the Republic of
Solusi Bangun Indonesia, SIG and Taiheiyo signed Indonesia.
a capital transfer and participation agreement and • Through Solusi Bangun Beton, the Company partnered
with Standard Chartered Indonesia to provide a digital
a master cement sale and purchase agreement payment system for ready-mix concrete purchases,
(“Offtake Agreement”). offering customers a more convenient, faster, and secure
transaction experience.
PT Solusi Bangun Indonesia Tbk 77
Page 80
Visi dan Misi
Vision and Mission
Visi
Menjadi Perusahaan Penyedia Solusi Bahan
Bangunan Terbesar di Regional
Vision To Become the Leading Building Materials Solutions
Provider Company in the Region
Misi
1. Berorientasi pada kepuasan pelanggan dalam setiap inisiatif bisnis. | Being
customer satisfaction-oriented in every business initiative.
2. Menerapkan standar terbaik untuk menjamin kualitas. | Implementing the best
Mission standard practices for superior quality.
3. Fokus menciptakan perlindungan lingkungan dan tanggung jawab sosial yang
berkelanjutan. | Focusing on environmental preservation and sustainable social
responsibility.
4. Memberikan nilai tambah terbaik untuk seluruh pemangku kepentingan. |
Providing the best added value for all stakeholders.
5. Menjadikan sumber daya manusia sebagai pusat pengembangan perusahaan. |
Focusing on human capital as the center of the Company’s development.
Bersama SIG, Solusi Bangun Indonesia tengah bertransformasi untuk
membangun kondisi kehidupan yang berkelanjutan bagi generasi
mendatang. Go Beyond Next mewakili keberanian kami untuk bertindak
selangkah lebih maju dan selalu melampaui jangkauan.
Together with SIG, The Company is undergoing a transformation in order to
build sustainable living for future generations. Go Beyond Next represents
our courage to act one step ahead and always Go Beyond Next.
TINJAUAN ATAS VISI DAN MISI OLEH VISION AND MISSION REVIEW BY
MANJEMEN MANAGEMENT
Di tahun 2025, Dewan Komisaris dan Direksi serta In 2025, the Board of Commissioners, Board of Directors,
manajemen telah melakukan peninjauan terhadap visi dan and management reviewed the Company's vision and
misi Perusahaan dan menyatakan bahwa visi dan misi masih mission, stating that its vision and mission are still relevant
relevan dan adaptif dengan perkembangan bisnis saat ini, and adaptive to current business developments, thereby
sehingga Perseroan mampu menghadapi tantangan dalam enabling the Company to face challenges in achieving the
mencapai kinerja yang telah di tetapkan. set performance.
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03 Profil Perusahaan
Company Profile
Nilai Budaya Perusahaan
Corporate Cultural Values
Amanah Kompeten Harmonis Loyal Adaptif Kolaboratif
Trustworthiness Competent Harmonious Loyal Adaptive Collaborative
Kami memegang Kami terus Kami saling peduli Kami berdedikasi Kami terus Kami membangun
teguh kepercayaan belajar dan dan menghargai dan mengutamakan berinovasi dan kerja sama yang
yang diberikan mengembangkan perbedaan kepentingan bangsa antusias dalam sinergis
We uphold the trust kapabilitas We care about each dan negara menggerakkan We build synergized
given to us We continue to other and value our We are dedicated ataupun cooperations
learn and develop diversity and put forth menghadapi
our capabilities theinterests of our perubahan
nation above all We continue to
innovate and are
enthusiastic in both
driving and facing
changes
Nilai Budaya AKHLAK sebagai nilai budaya Perseroan The AKHLAK cultural values, adopted as the Company's
ditetapkan Direksi Perseroan bersandar pada Surat core values, were established by the Company's Board
Edaran Menteri BUMN No. SE-7/MBU/07/2020 mengikuti of Directors in reference to the State-Owned Enterprises
penerapan budaya AKHLAK di lingkungan Badan Usaha Minister's Circular Letter No. SE-7/MBU/07/2020, following
Milik Negara (BUMN) yang ditetapkan pada 1 Juli 2020. the implementation of the AKHLAK culture across State-
Dalam surat edaran tersebut nilai budaya (core values) Owned Enterprises (SOEs), which took effect on July 1,
AKHLAK diberlakukan kepada Badan Usaha Milik Negara 2020. This circular letter mandates the application of
yang salah satunya dalam hal ini SIG selaku Perusahaan AKHLAK core values to State-Owned Enterprises, including
Induk Perseroan. Meskipun tidak terdapat peraturan SIG as the Company's Parent Company. Although there is
pemberlakuan nilai budaya AKHLAK bagi anak usaha no specific regulation requiring the application of AKHLAK
BUMN atas dasar sinergitas maka Perseroan mengadopsi values to SOE subsidiaries, the Company has adopted these
nilai budaya tersebut. values on the basis of synergy.
• Amanah : Memegang teguh kepercayaan yang • Amanah (Trustworthy) : Upholding the trust that has
diberikan been placed in us.
• Kompeten : Terus belajar dan mengembangkan • Kompeten (Competent) : Continuously learning
kapabilitas and developing capabilities.
• Harmonis : Saling peduli dan menghargai • Harmonis (Harmonious): Caring for one another and
perbedaan respecting differences.
• Loyal : Berdedikasi dan mengutamakan • Loyal (Loyal) : Demonstrating dedication and
kepentingan bangsa dan negara prioritizing the interests of the nation and state.
• Adaptif : Terus berinovasi dan dalam • Adaptif (Adaptive) : Continuously innovating and
menggerakkan atau pun menghadapi perubahan embracing or driving change.
• Kolaboratif : Membangun kerja sama yang sinergis • Kolaboratif (Collaborative): Building synergistic
cooperation.
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KEGIATAN USAHA SESUAI BUSINESS ACTIVITIES IN
Bidang Usaha
ANGGARAN DASAR TERAKHIR ACCORDANCE WITH THE LATEST
ARTICLES OF ASSOCIATION
Berdasarkan Anggaran Dasar terakhir, Based on the latest Articles of
kegiatan usaha Perseroan meliputi Association, the Company's business
industri bahan bangunan (pengolahan, activities include the building materials
konstruksi, dan penunjang lainnya), industry (processing, construction,
perdagangan (perdagangan besar, and other supporting activities), trade
aktivitas profesional, ilmiah dan (wholesale trade, professional, scientific
teknis), pertambangan (pertambangan and technical activities), mining (mining
dan penggalian), transportasi and excavation), transportation
(pengangkutan dan pergudangan), (transportation and warehousing),
Line of Business
pengelolaan limbah, pengelolaan dan waste management, waste
daur ulang sampah, serta pengelolaan management and recycling, and toxic
limbah B3 (pengecekan, pra-proses, and hazardous waste management
pemanfaatan, pelaporan berkala, dan (checking, pre-processing, utilization,
jasa konsultasi). periodic reporting, and consulting
services).
BIDANG USAHA YANG DIJALANKAN LINE OF BUSINESS PERFORMED
SELAMA TAHUN 2025 THROUGHOUT 2025
Di tahun 2025, Perseroan menjalankan In 2025, the Company carried out all
seluruh kegiatan usaha yang tercantum business activities in accordance with
di dalam Anggaran Dasar terakhir. the latest Articles of Association.
Pabrik Tuban, Jawa Timur
Tuban Plant, East Java
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03 Profil Perusahaan
Company Profile
Produk dan/atau Layanan Jasa
Products and/or Services
Solusi Bangun Indonesia menawarkan 4 (empat) kategori Solusi Bangun Indonesia offers 4 (four) main categories
produk dan layanan utama, yakni Semen dan Terak, Beton of products and services: Cement and Clinker, Ready-Mix
Siap Pakai, Agregat, serta Pengelolaan Limbah dengan Concrete, Aggregates, and Waste Management, with details
detail yang dapat dilihat di bawah ini: as outlined below:
SEMEN DAN TERAK ∙ CEMENT AND CLINKER
DYNAMIX
DYNAMIX SERBA GUNA
Semen inovatif serba bisa, hasil akhir kuat, hasil An innovative, versatile cement with a strong
permukaan halus, waktu kering yang tepat. finish, smooth surface finish, and precise drying
Mengandung Micro Filler Particle, butiran inovatif time. It contains Micro Filler Particles, innovative
yang mampu mengisi rongga dengan sempurna. granules that perfectly fill cavities. Suitable for all
Untuk semua aplikasi pengerjaan untuk hasil applications, for a smooth surface.
permukaan yang halus.
DYNAMIX EXTRA POWER
Ahli struktur bangunan, beton 30% lebih cepat Building structural expert, with concrete drying
kering dan 15% lebih kuat. Mengandung Micro 30% faster and 15% stronger. It contains Micro
Filler Particle + Strength Agent yang membuat Filler Particles + Strength Agent, making building
struktur bangunan lebih tahan lama. Untuk structures more durable. For stronger concrete
struktur beton yang lebih kuat dan pengerjaan structures and faster concrete casting.
cor beton yang lebih cepat.
DYNAMIX MASONRY
Semen Masonry Tipe-S, yaitu semen spesialis Type-S Masonry cement, a specialist finishing
finishing untuk aplikasi pasangan, plesteran, cement for masonry, plastering, and plastering
dan acian. Jagonya pasang bata dan keramik, applications. Expert in brick and ceramic
plesteran dan acian lebih halus dan irit, adukan installations, smoother and more economical
pulen, warna lebih terang, lebih ekonomis. plastering, fluffier mix, brighter colors, and more
Mengandung Controlling Agent, formula economical. Contains a Controlling Agent, a
pengatur kadar udara sehingga penggunaan formula that regulates air content for more
lebih hemat. economical use.
SEMEN ANDALAS MULTIFUNGSI
Semen andalan yang kuatnya melindungi, daya A reliable cement with strong protection, strong
rekat kuat, adukan pulen, hasil permukaan halus. adhesion, a smooth mix, and a smooth surface.
Mengandung Active Micro Particle, butiran Contains Active Micro Particles, active granules
aktif yang memberikan kekuatan dari dalam. that provide strength from within. For all work
Untuk semua aplikasi pengerjaan untuk hasil applications, for a smooth surface.
permukaan yang halus.
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Produk dan/atau Layanan Jasa
Products and/or Services
SEMEN CURAH ∙ BULK CEMENT
EzPro
Semen ramah lingkungan yang mudah dikerjakan dan An environmentally friendly cement that is easy to
memiliki daya rekat tinggi. Hal ini dapat mempermudah work with and has high adhesion. This can simplify the
proses pengerjaan konstruksi dengan hasil akhir beton construction process with a strong concrete finish and a
yang kuat serta permukaan lebih halus. smoother surface.
PwrPro
Produk semen dengan kuat tekan awal tinggi yang ramah A cement product with high initial compressive strength
lingkungan, waktu pengikatan optimal, serta workability that is environmentally friendly, optimal setting time, and
lebih baik. Dapat digunakan untuk berbagai bangunan better workability. It can be used for various buildings
gedung maupun infrastruktur dan telah tersertifikasi and infrastructure and has been Green Label certified.
Green Label.
DuPro+
Material konstruksi ramah lingkungan dengan panel An environmentally friendly construction material with
hidrasi rendah dan ketahanan optimal terhadap sulfat low hydration panels and optimal resistance to sulfate
serta penetrasi klorida. Sebagai alternatif produk semen and chloride penetration. As an alternative to a special
portland tipe khusus yang mudah dikerjakan dan tahan type of easy to work with and durable Portland cement
lama. product.
MaxStrength
Semen portland slag ramah lingkungan dengan panas An environmentally friendly portland slag cement with low
hidrasi rendah serta pengembangan kuat tekan jangka heat of hydration and long-term and durable compressive
panjang dan tahan lama. Memiliki ketahanan sulfat yang strength development. High sulfate resistance and very
tinggi dan penetrasi klorida yang sangat rendah sesuai low chloride penetration in accordance with the needs of
dengan kebutuhan pembangunan mega proyek. mega project development.
UltraPro
Memadukan kemudahan pengerjaan dan hasil akhir Combining ease of work and final results with maximum
dengan kekuatan maksimal, cocok untuk konstruksi strength, suitable for sturdy construction requiring high
kokoh yang membutuhkan kuat tekan awal dan akhir initial and final compressive strength.
yang tinggi.
SprintPro
Menawarkan kecepatan terbaik dalam mencapai kuat Offers the best speed in achieving initial compressive
tekan awal dengan panas hidrasi yang tetap terjaga. strength with maintained hydration heat.
SuperTermo
Diproduksi dengan spesifikasi API 10A Class-G HSR Produced to API 10A Class-G HSR specifications which
yang dapat memberikan respons yang baik terhadap can provide a good response to lignosulfonate retarder
lignosulfonate retarder dan memiliki waktu pengentalan and has a suitable thickening time for well cementing
yang sesuai untuk aplikasi well cementing. applications.
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03 Profil Perusahaan
Company Profile
Produk dan/atau Layanan Jasa
Products and/or Services
AGREGAT ∙ AGGREGATES
AGREGAT KASAR COARSE AGGREGATES
Berupa batu pecah belah yang In the form of crushed stone produced
dihasilkan dari pemecah batu, bentuk from the crushing machine, between
ukuran antara 4,76-150 mm. Umumnya 4.76-150 mm in size, generally used
dipakai untuk bahan baku beton, aspal, for raw materials for concrete, asphall,
dan precast manufacturing. and precast manufacturing.
AGREGAT HALUS FINE AGGREGATES
Berupa material halus yang dihasilkan In the form of fine materials produced
dari pemecah batu, bentuk ukuran from the crushing machine, the largest
terbesar adalah 0,5 mm dan sering size is 0.5 mm and often called M-sand
disebut M-sand (abu batu). Umumnya (stone ash). Generally used to replace
dipakai untuk mengganti pasir silika, silica sand, as well as make paving
serta pembuatan paving block dan blocks and lightweight bricks.
bata ringan.
AGREGAT LAINNYA OTHERS AGGREGATES
Berupa bongkahan batu hasil tambang In the form of boulders from mining or
atau mesin pemecah, contohnya batu crushing machine, such as macadam
makadam dan basecourse. Umumnya and basecourse stones. Generally
digunakan untuk konstruksi sub-base used for the subbase construction of
jalan dan drainase, serta bantalan rel road and drainage, as well as railroad
kereta api (ballast). ballasts.
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Produk dan/atau Layanan Jasa
Products and/or Services
BETON SIAP PAKAI ∙ READY-MIX CONCRETE
SpeedCrete
Solusi beton yang memiliki kekuatan dini dan performa A concrete solution with early strength and high
tinggi sehingga dapat kering dalam hitungan jam. Cocok performance, allowing it to dry in a matter of hours.
untuk pelabuhan, jalan arteri, lintasan bus dan jalan tol. Suitable for ports, arterial roads, bus routes, and toll roads.
ThruCrete
Solusi beton yang mampu mengalirkan air hujan A concrete solution that can quickly drain rainwater into
secara cepat ke dalam tanah atau penampungan dari the ground or collect on road surfaces, parking lots,
permukaan jalan, lahan parkir, garasi, maupun trotoar. garages, and sidewalks.
StilCrete
Solusi beton berdaya tahan (durability) tinggi dan daya A concrete solution with high durability and low
serap (permeability) rendah. Mampu melindungi struktur permeability. It protects concrete structures from
beton dari zat sulfat dan klorida. Cocok untuk pelabuhan, sulfates and chlorides. Suitable for ports, docks, power
dermaga, pembangkit listrik, serta industri migas. plants, and the oil and gas industry.
SupeCrete
Solusi beton untuk pekerjaan jalan beton dalam waktu A concrete solution for short-term concrete road work,
singkat, memiliki waktu ikat yang cepat dan capaian kuat with a fast-setting time and high compressive or flexural
tekan atau kuat lentur yang tinggi. Cocok untuk perbaikan strength. Suitable for repairing road structures, ports,
struktur jalan, pelabuhan dan area bandar udara. and airports.
LocooCrete
Solusi beton ramah lingkungan yang menggunakan An environmentally friendly concrete solution that
material alternatif sehingga mampu menurunkan tingkat uses alternative materials to reduce CO2 emissions in
emisi CO2 dalam beton 30 - 50%. concrete by 30-50%.
DekoCrete
Solusi beton yang memiliki berbagai pilihan warna dan A concrete solution that has a wide choice of colors and
pola artistik untuk kebutuhan dekoratif dan estetika, artistic patterns for decorative and aesthetic needs, and
serta dapat dibentuk menyerupai lantai granit, keramik, is easily shaped to resemble granite, ceramic, or natural
ataupun batuan alami. rock floors.
ComfilPlas
Solusi beton dengan material yang ringan cocok untuk A lightweight concrete solution suitable for coating
melapisi fondasi bawah struktur jalan atau oprit jembatan. the sub-base of road structures or bridge abutments.
Cocok untuk jalan raya, jalan tol dan oprit jembatan. Suitable for highways, toll roads, and bridge abutments.
FulerPlas
Solusi beton yang memiliki material yang ringan, mudah Concrete solutions that have lightweight materials, are
dibongkar, dan kandungan udaranya tinggi, mampu easy to dismantle, and have high air content, are able to
mengalir dan mengisi sudut-sudut yang sulit dijangkau. flow and filling hard-to-reach corners.
Pavecrete
Solusi beton yang memiliki tingkat penyusutan rendah A concrete solution with a low shrinkage rate and high
dan daya tahan tinggi. Keawetan PaveCrete mampu durability. PaveCrete's durability can save on road
menghemat biaya dan kuantitas perawatan jalan. Cocok maintenance costs and quantity. Suitable for port roads,
untuk jalan pelabuhan, jalan raya, jalan tol, dan bandara. highways, toll roads, and airports.
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Produk dan/atau Layanan Jasa
Products and/or Services
BETON SIAP PAKAI (LANJUTAN) ∙ READY-MIX CONCRETE (CONTINUED)
Solusi beton yang mudah mengalir tanpa segregasi A concrete solution that flows easily without segregation,
sehingga dapat dituang secara mudah ke dalam allowing it to be poured easily into formwork and
EzyFloCrete
bekisting dan menutup tulangan dengan sempurna. completely covers reinforcement. The application of
Aplikasi EzyFloCrete memastikan penghematan EzyFloCrete ensures cost savings thanks to smoother,
anggaran berkat pengecoran yang lebih halus, akurat geometrically accurate castings, and longer durability.
secara geometris, serta tahan lebih lama.
Solusi beton dengan teknologi beton untuk pengecoran A concrete solution using concrete technology for
struktur beton bawah air yang memiliki performa mampu casting underwater concrete structures that offers
AeerCrete
menahan dan melindungi beton dari terurai. performance that can hold and protect the concrete from
decomposition.
Adukan OptimaCrete diformulasikan untuk memberikan OptimaCrete mixes are formulated to provide the
kekuatan serta daya tahan yang dibutuhkan oleh strength and durability required by the structures and
OptimaCrete
struktur dan lingkungan proyek-proyek gedung environments of high-rise building projects. OptimaCrete
bertingkat. OptimaCrete memiliki kuat tekan minimal has a minimum compressive strength of 50 MPa and
50 MPa dan turut berkontribusi dalam pengurangan contributes to reducing the size of structural components
ukuran komponen struktural serta penggunaan bahan and the use of building materials.
bangunan.
MarineCrete adalah beton khusus untuk konstruksi MarineCrete is a concrete specifically produced for
dekat laut dengan kepadatan tinggi dan material terpilih marine construction with high density and selected
MarineCrete
guna mengurangi risiko korosi pada tulangan. Dirancang materials to reduce the risk of corrosion in reinforcement.
untuk lingkungan berklorida tinggi, solusi ini membantu Designed for high-chloride environments, this solution
menjaga durabilitas dan kinerja struktur infrastruktur helps maintain the durability and long-term performance
pesisir dalam jangka panjang. of coastal infrastructure structures.
Solusi beton ter aplikasi untuk menjawab tantangan A concrete solution suitable for addressing the challenges
dalam pembangunan lantai gudang atau fasilitas of constructing warehouse floors or industrial facilities.
ApexCrete
industri. ApexCrete diformulasikan oleh ahli-ahli yang ApexCrete is formulated by experienced experts, using
berpengalaman, dengan menggunakan bahan serta high-quality materials and equipment, laser screed
peralatan berkualitas tinggi, teknologi laser screed, serta technology, and a 3D profiler, providing an integrated
3D profiler yang menjadi solusi terpadu bagi konstruksi solution for industrial floor construction.
lantai industrial.
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Produk dan/atau Layanan Jasa
Products and/or Services
BETON SIAP PAKAI (LANJUTAN) ∙ READY-MIX CONCRETE (CONTINUED)
Solusi beton berperforma tinggi khusus untuk struktur A high-performance concrete solution specifically for
bored pile. Dirancang dengan formula khusus dan bored pile structures. Designed with a special formula
PileCrete
admixture yang memastikan retardasi panjang dengan and admixtures that ensure long-lasting retardation with
waktu pengikatan awal yang normal. a normal initial setting time.
Beton instan yang dikemas dalam kemasan khusus, An instant concrete in special packaging that requires
hanya perlu tambahkan air saat ingin digunakan. Tersedia only water to be added when ready to use. Available in
PakCrete™
dalam kemasan jumbo bag dan sack, PakCrete™ terdiri jumbo bags and sacks, PakCrete™ consists of cement,
dari semen, agregat, dan aditif khusus. Kualitasnya aggregates, and special additives. Its quality is equivalent
setara dengan beton siap pakai dari batching plant, to ready-mix concrete from batching plants, but more
namun lebih fleksibel untuk proyek di lokasi terpencil flexible for projects in remote locations or areas with
atau area dengan logistik terbatas. PakCrete™ juga limited logistics. PakCrete™ has also received Domestic
telah memperoleh sertifikasi TKDN dari Kementerian Component Level (TKDN) certification from the Ministry of
Perindustrian Republik Indonesia. Industry of the Republic of Indonesia.
Truk pengantar beton berukuran sepertiga lebih kecil A concrete delivery truck that is one-third smaller than
dari truk beton standar, mendukung pengantaran ke standard concrete delivery truck, enabling delivery into
MiniMix
area sempit, gang perumahan, atau lokasi dengan akses tight spaces, residential alleys, or difficult-to-access
sulit. Solusi ideal untuk rumah, toko, renovasi, maupun locations. It is an ideal solution for homes, shops,
proyek kecil di kawasan padat. renovations, and small projects in densely populated
areas.
Dikembangkan sebagai solusi untuk pengecoran beton di Developed as a solution for concrete pouring in hard-to-
wilayah yang sulit dijangkau dan jauh dari batching plant. reach areas far from batching plants, this pouring solution
DynaBild
Solusi pengecoran dengan menggunakan DynaPump using DynaPump is a crucial step in achieving equitable
ini merupakan langkah penting dalam mewujudkan development and boosting the economy in remote areas.
pembangunan yang merata dan mendorong ekonomi
masyarakat di daerah terpencil.
Pembangunan SMKN Tegalwaru - Purwakarta menggunakan DynaBild.
Construction of State Vocational High School Tegalwaru, Purwakarta, utilizing DynaBild.
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03 Profil Perusahaan
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Produk dan/atau Layanan Jasa
Products and/or Services
PENGOLAHAN LIMBAH ∙ WASTE MANAGEMENT
Pengelolaan Limbah Berbahaya Pemusnahan Limbah Terjamin Penanganan Limbah di Lapangan
Solusi komprehensif pengelolaan limbah B3, Solusi pemusnahan produk di luar spesifikasi Solusi penanganan limbah secara langsung
mulai dari pemeriksaan hingga penerbitan atau produk kadaluwarsa. Pelanggan di lapangan (on-site) untuk berbagai industri,
surat keterangan atau Certificate of Treatment diperkenankan menyaksikan proses seperti minyak dan gas bumi, pertambangan,
(COT) untuk laporan pemusnahan limbah. penanganan limbah di fasilitas kami. industri berat, dan manufaktur.
Hazardous Waste Management Secure Waste Destruction On-Site Waste Management
Comprehensive solutions for toxic and Solutions for the destruction of out-of- On-site waste management solutions for
hazardous waste management, from specification or expired products. Customers various industries, such as oil and gas, mining,
inspection to issuing a certificate or Certificate are welcome to observe the waste handling heavy industry, and manufacturing.
of Treatment (COT) for waste destruction process at our facility.
reports.
Pemusnahan Bahan Perusak Ozon (BPO) Pemanfaatan RDF dari Olahan Sampah Laboratorium Analisis & Jasa Konsultasi
Pelopor solusi pemusnahan Bahan Perusak Perkotaan Limbah
Ozon (BPO) di Kawasan Asia Tenggara, Solusi berkelanjutan dan ramah lingkungan Solusi analisis limbah oleh tim ahli di
dengan fasilitas tanur dan semen temperatur bagi pemerintah kota/daerah, dengan laboratorium bersertifikat ISO 17025,
tinggi yang memusnahkan BPO secara tuntas
mengolah dan memanfaatkan sampah kota untuk hasil laporan yang akurat serta
dan aman bagi lingkungan.
atau Municipal Solid Waste (MSW) menjadi rekomendasi penanganan limbah yang
Ozone Depleting Substances (ODS) bahan bakar alternatif berupa RDF. aman dan efektif melalui layanan konsultasi
Destruction dalam hal pengelolaan lingkungan yang
Utilization of RDF from Municipal Solid
Pioneering solutions for the elimination of berkelanjutan.
Waste
Ozone Depleting Substances (ODS) in the
A sustainable and environmentally friendly Waste Analysis Laboratory & Consulting
Southeast Asia Region, with high-temperature
furnace and cement facilities that destroy ODS solution for city and regional governments, Services
completely and safely for the environment. through the processing and utilization of Waste analysis solutions by a team of
municipal solid waste (MSW) into alternative experts in an ISO 17025-certified laboratory,
fuel in the form of Refuse-Derived Fuel for accurate reports and recommendations
(RDF). for safe and effective waste management
through consulting services on sustainable
environmental management.
PT Solusi Bangun Indonesia Tbk 87
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Wilayah Operasional
Operational Area
SILO DAN TERMINAL PABRIK DAN FASILITAS
DISTRIBUSI PENGGILINGAN GUDANG DISTRIBUSI
Silo and Distribution Terminals Cement Plants and Grinding Facilities Distribution Warehouses
• Lhokseumawe • Pabrik Lhoknga | Lhoknga Plant • Palembang
• Belawan • Pabrik Narogong | Narogong Plant • Solo
• Dumai • Pabrik Cilacap | Cilacap Plant • Yogyakarta
• Batam • Pabrik Tuban | Tuban Plant
• Lampung • Penggilingan Kuala Indah*) |
• Pontianak Kuala Indah grinding facility*) TAMBANG AGREGAT
Aggregates Quarry
• Maloko, Jawa Barat
*) Tidak Aktif | Non Productive • Jeladri, Jawa Timur
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Wilayah Operasional
Operational Area
PABRIK BETON SIAP PAKAI (TERMASUK
UNIT PENGELOLAAN LIMBAH (UPL) MOBILE PROJECT PLANTS)
KANTOR PUSAT NATHABUMI Ready-Mix Concrete Plants (Including
Head Office Nathabumi Waste Management Unit (WMU) Mobile Project Plants)
Jakarta • Lhoknga • Provinsi Banten
• Narogong (8 Plant | Plants)
KANTOR OPERASI SOLUSI BERNILAI • Cilacap • Provinsi Jawa Barat
TAMBAH • Tuban (9 Plant | Plants)
Value-added Solutions Office • Provinsi Jawa Tengah
(4 Plant | Plants)
PT Pendawa Lestari Perkasa, Jakarta • Provinsi Jawa Timur
(4 Plant | Plants)
• Provinsi DKI Jakarta
(5 Plant | Plants)
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Keanggotaan Asosiasi
Association Membership
ASOSIASI
Association
1971 2008 2011
Asosiasi Perusahaan Semen Seluruh Corporate Forum for CSR Indonesia Business Council for
Indonesia (ASPERSSI) Development (CFCD) Sustainable Development (IBCSD)
Indonesia Cement Association
(ASPERSSI)
Status Keanggotaan Lingkup Asosiasi Status Keanggotaan Lingkup Asosiasi Status Keanggotaan Lingkup Asosiasi
Membership Status Association Scope Membership Status Association Scope Membership Status Association Scope
Anggota Aktif Nasional Anggota Aktif Nasional Anggota Aktif Nasional
Active Member National Active Member National Active Member National
2012 2022
Asosiasi Pengusaha Indonesia Kadin Net
Indonesian Employers’ Association Zero Hub
Status Keanggotaan Lingkup Asosiasi Status Keanggotaan Lingkup Asosiasi
Membership Status Association Scope Membership Status Association Scope
Anggota Aktif Nasional Anggota Aktif Nasional
Active Member National Active Member National
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03 Profil Perusahaan
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PT Solusi Bangun Indonesia Tbk 91
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Struktur Organisasi
Organizational Structure
Board of Commissioners
President Directorate
President Director
Rizki Kresno Edhie Hambali
Finance and Risk Management Directorate Operation Directorate
Finance and Risk Management Director Operation Director
Asruddin Edi Sarwono
Narogong Plant
Legal, Governance, Risk and Compliance Narogong Plant General Manager
LGRC Group Head
Muh. Istifaul Amin
Andika Lukmana
Cilacap Plant
Cilacap Plant General Manager
Human Capital Enjang Kusmana
Human Capital Group Head
Henny Ristyowati Lhoknga Plant
Lhoknga Plant General Manager
Adi Santosa
Finance
Finance Group Head
Tuban Plant
Farid Nugraha** Tuban Plant General Manager
Priyatno
Alternative Fuel & Raw Material Division
Head of Alternative Fuel & Raw Material Division
Budi Yuliadi Nugraha
Operation Performance Excellence
Operation Performance Excellence Head
Mochamad Anwar Bakti
Corporate Project Management & Engineering
Corporate Project Management & Engineering Div. Manager
Jatmiko Kurniawan
Corporate Environment & Sustainability
Corporate Environment & Sustainability Manager
Laeli Fadloli
Corporate Quality Assurance & Product Development
Head of Corporate QA & Product Development
Rudi Hermawan**
Management & Operation Support
*) Pejabat Sementara/Caretaker Management & Operation Support Manager
Temporary Official/Caretaker Bisrul Hasibuan
**) Karyawan Penugasan
Employee Assignment SCM Interplant Department
SCM Interplant Department Head
Poernawan Arief Widagdo
Talavera Project Jetty Construction
Talavera Project Jetty Construction
Danu Prijambodo**
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03 Profil Perusahaan
Company Profile
Struktur Organisasi
Organizational Structure
President Directorate Offtake & Pertnership Directorate
President Director Offtake & Partnership Director
Rizki Kresno Edhie Yasuhide Abe
Aggregates & Construction Material Partnership & Taiheiyo Cement Corporation Relation
Aggregates & Construction Material Group Head Partnership & Taiheiyo Cement Corporation Relation
Manager
Joan (Pgs)*
Irma Oktarini
Procurement
Procurement Group Head
Azhar Zunaidi
Corporate Asset Management & Strategic Project
Corp. Asset Mgt. & Strategic Project Manager
Budi Setiawan
Corporate OH&S
Corporate OH&S Division Manager
Ahmad Azhar
Office of The CEO
Office of The CEO Manager
Boedy Darmawan
Internal Audit
Internal Audit Division Manager
Nurul Ikhsan
Corporate Affair
Corporate Affair Group Head
Trayudi Darma (Pgs)*
Sales Department
Sales Department Head
Herman Rinaldi
Market Planning & Dev. Department
Market Planning & Dev. Department Head
Irma Oktarini (Pgs)*
PT Solusi Bangun Indonesia Tbk 93
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Dewan Komisaris
Board of Commissioners
HUSNEDI FADLANSYAH LUBIS SHINJI FUKAMI
Komisaris Independen Komisaris Utama Komisaris
Independent Commissioner President Commissioner Commissioner
AGNES MARCELLINA TJHIN PRASETYO SUHARTO
Komisaris Independen Komisaris
Independent Commissioner Commissioner
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03 Profil Perusahaan
Company Profile
Profil Anggota Dewan Komisaris
Members of the Board of Commissioners Profile
FADLANSYAH LUBIS
Komisaris Utama
President Commissioner
58 Tahun | 58 years old
Masa Jabatan Hingga RUPST 2030 Until the 2030 AGMS
Term of Office
Dasar Hukum Akta No. 18 tanggal 12 Agustus 2025 Deed No. 18 dated August 12, 2025
Pengangkatan
Legal Basis of
Appointment
Kewarganegaraan Indonesia Indonesian
Citizenship
Domisili Jakarta Barat West Jakarta
Domicile
Riwayat Pendidikan • Doktor Ilmu Hukum, Universitas Gadjah Mada (2012) • Doctor of Law, Universitas Gadjah Mada (2012)
Educational • Master of Laws, Victoria University of Wellington, New • Master of Laws, Victoria University of Wellington, New
Background Zealand (2002) Zealand (2002)
• Sarjana Hukum, Universitas Padjadjaran (1992) • Bachelor of Law, Universitas Padjadjaran (1992)
Riwayat Karier • Komisaris Utama PT Solusi Bangun Indonesia • President Commissioner of PT Solusi Bangun
Career History (2025-sekarang) Indonesia (2025-present)
• Komisaris PT Bank Negara Indonesia (Persero) (2022- • Commissioner of PT Bank Negara Indonesia (Persero)
2025) (2022-2025)
• Komisaris Utama PT Pupuk Kujang (2021-2022) • President Commissioner of PT Pupuk Kujang (2021-
2022)
• Sekretaris Dukungan Kabinet, Kementerian Sekretariat • Cabinet Secretariat, Ministry of State Secretariat of the
Negara Republik Indonesia (2025-sekarang) Republic of Indonesia (2025-present)
• Staf Ahli Bidang Politik, Pertahanan, dan Keamanan • Expert Staff for Politics, Defense, and Security, Ministry
Kementerian Sekretariat Negara Republik Indonesia of State Secretariat of the Republic of Indonesia
(2024-2025) (2024-2025)
• Wakil Sekretaris Kabinet, Kementerian Sekretariat • Deputy Cabinet Secretary, Ministry of State Secretariat
Negara Republik Indonesia (2021 – 2025) of the Republic of Indonesia (2021-2025)
Rangkap Jabatan Sekretaris Dukungan Kabinet, Kementerian Sekretariat Secretary of Cabinet Support, Ministry of State
Concurrent Positions Negara Republik Indonesia Secretariat of the Republic of Indonesia
Kepemilikan Saham Tidak ada kepemilikan saham No share ownership
pada Perseroan
Ownership of Shares
in the Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan He is not affiliated with other members of the Board
Affiliations Komisaris lainnya, Komite Audit, Direksi, atau Pemegang of Commissioners, the Audit Committee, the Board of
Saham Directors, or Shareholders
PT Solusi Bangun Indonesia Tbk 95
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Profil Anggota Dewan Komisaris
Members of the Board of Commissioners Profile
AGNES MARCELLINA TJHIN
Komisaris Independen
Independent Commissioner
59 Tahun | 59 years old
Masa Jabatan Hingga RUPST 2030 Until the 2030 AGMS
Term of Office
Dasar Hukum Akta No. 18 tanggal 12 Agustus 2025 Deed No. 18 dated August 12, 2025
Pengangkatan
Legal Basis of
Appointment
Kewarganegaraan Indonesia Indonesian
Citizenship
Domisili Jakarta Barat West Jakarta
Domicile
Riwayat Pendidikan Sarjana Sastra Inggris, Universitas Padjadjaran (1989) Bachelor of English Literature, Universitas Padjadjaran
Educational (1989)
Background
Riwayat Karier • Komisaris Independen PT Solusi Bangun Indonesia • Independent Commissioner of PT Solusi Bangun
Career History Tbk (2025-sekarang) Indonesia Tbk (2025–present)
• Deputy Chairman for Business Synergy, Kementerian • Deputy Chairman for Business Synergy, Ministry
Kelautan dan Perikanan Republik Indonesia (2020) of Marine Affairs and Fisheries of the Republic of
Indonesia (2020)
Rangkap Jabatan Tidak memiliki rangkap jabatan No concurrent positions
Concurrent Positions
Kepemilikan Saham Tidak ada kepemilikan saham No share ownership
pada Perseroan
Ownership of Shares
in the Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan He is not affiliated with other members of the Board
Affiliations Komisaris lainnya, Komite Audit, Direksi, atau Pemegang of Commissioners, the Audit Committee, the Board of
Saham Directors, or Shareholders
Sertifikasi (2025) • Qualified Risk Governance Professional • Qualified Risk Governance Professional
Certification (2025) • Enterprise Risk Specialist – Environmental, Social, and • Enterprise Risk Specialist – Environmental, Social, and
Governance Governance
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03 Profil Perusahaan
Company Profile
Profil Anggota Dewan Komisaris
Members of the Board of Commissioners Profile
HUSNEDI
Komisaris Independen
Independent Commissioner
62 Tahun | 62 years old
Masa Jabatan Hingga RUPST 2030 Until the 2030 AGMS
Term of Office
Dasar Hukum Akta No. 18 tanggal 12 Agustus 2025 Deed No. 18 dated August 12, 2025
Pengangkatan
Legal Basis of
Appointment
Kewarganegaraan Indonesia Indonesian
Citizenship
Domisili Jakarta Selatan South Jakarta
Domicile
Riwayat Pendidikan Sarjana Manajemen, Universitas Bung Hatta, Padang Bachelor of Management, Universitas Bung Hatta,
Educational (1988) Padang (1988)
Background
Riwayat Karier • Komisaris Independen PT Solusi Bangun Indonesia • Independent Commissioner of PT Solusi Bangun
Career History Tbk (2025-sekarang) Indonesia Tbk (2025–present)
• Senior Business Development, PT Sinar Echo • Senior Business Development, PT Sinar Echo
Technology Indonesia (2024-2025) Technology Indonesia (2024–2025)
• Direktur, PT AKA Karya Anugerah (2017 – 2020) • Director, PT AKA Karya Anugerah (2017–2020)
Rangkap Jabatan Tidak memiliki rangkap jabatan No concurrent positions
Concurrent Positions
Kepemilikan Saham Tidak ada kepemilikan saham No share ownership
pada Perseroan
Ownership of Shares
in the Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan He is not affiliated with other members of the Board
Affiliations Komisaris lainnya, Komite Audit, Direksi, atau Pemegang of Commissioners, the Audit Committee, the Board of
Saham Directors, or Shareholders
Sertifikasi (2025) Qualified Risk Governance Professional Qualified Risk Governance Professional
Certification (2025)
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Profil Anggota Dewan Komisaris
Members of the Board of Commissioners Profile
PRASETYO SUHARTO
Komisaris
Commissioner
59 Tahun | 59 years old
Masa Jabatan Hingga RUPST 2030 Until the 2030 AGMS
Term of Office
Dasar Hukum Akta No. 18 tanggal 12 Agustus 2025 Deed No. 18 dated August 12, 2025
Pengangkatan
Legal Basis of
Appointment
Kewarganegaraan Indonesia Indonesian
Citizenship
Domisili Bekasi Bekasi
Domicile
Riwayat Pendidikan Sarjana Hukum, Universitas Pancasila (1991) Bachelor of Law, Universitas Pancasila (1991)
Educational
Background
Riwayat Karier • Komisaris PT Solusi Bangun Indonesia Tbk • Commissioner of PT Solusi Bangun Indonesia Tbk
Career History (2025-sekarang) (2025–present)
• Komisaris, PT Len Telekomunikasi Indonesia (2024) • Commissioner, PT Len Telekomunikasi Indonesia
(2024)
Rangkap Jabatan Tidak memiliki rangkap jabatan No concurrent positions
Concurrent Positions
Kepemilikan Saham Tidak ada kepemilikan saham No share ownership
pada Perseroan
Ownership of Shares
in the Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan He is not affiliated with other members of the Board
Affiliations Komisaris lainnya, Komite Audit, Direksi, atau Pemegang of Commissioners, the Audit Committee, the Board of
Saham Directors, or Shareholders
Sertifikasi (2025) Qualified Risk Governance Professional Qualified Risk Governance Professional
Certification (2025)
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03 Profil Perusahaan
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Profil Anggota Dewan Komisaris
Members of the Board of Commissioners Profile
SHINJI FUKAMI
Komisaris
Commissioner
65 Tahun | 65 years old
Masa Jabatan Hingga RUPST 2029 Until the 2029 AGMS
Term of Office
Dasar Hukum Akta No. 90 tanggal 31 Mei 2024 Deed No. 31 dated May 31, 2024
Pengangkatan
Legal Basis of
Appointment
Kewarganegaraan Jepang Japanese
Citizenship
Domisili Jepang Japanese
Domicile
Riwayat Pendidikan Master of Engineering dari Kyoto University, Jepang Master of Engineering from Kyoto University, Japan
Educational
Background
Riwayat Karier • Komisaris PT Solusi Bangun Indonesia (2024-sekarang) • Commissioner of PT Solusi Bangun Indonesia
Career History (2024-present)
• Vice President and Representative Director, Senior • Vice President and Representative Director, Senior
General Manager of Global Business Division Taiheiyo General Manager of Global Business Division Taiheiyo
Cement Corporation (2025-sekarang) Cement Corporation (2025-present)
• Director, Senior Executive Officer, Senior General • Director, Senior Executive Officer, Senior General
Manager International Business Division Taiheiyo Manager International Business Division Taiheiyo
Cement Corporation (2024-2025) Cement Corporation (2024-2025)
• Managing Executive Officer, Taiheiyo Cement • Managing Executive Officer, Taiheiyo Cement
Corporation (2022-2024) Corporation (2022-2024)
• Executive Officer and General Manager Environmental • Executive Officer and General Manager Environmental
Business Development Department, Taiheiyo Cement Business Development Department, Taiheiyo Cement
Corporation (2019-2022) Corporation (2019-2022)
Rangkap Jabatan Vice President and Representative Director, Senior Vice President and Representative Director, Senior
Concurrent Positions General Manager of Global Business Division Taiheiyo General Manager of Global Business Division Taiheiyo
Cement Corporation (2025-sekarang) Cement Corporation (2025-present)
Kepemilikan Saham Tidak ada kepemilikan saham No share ownership
pada Perseroan
Ownership of Shares
in the Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan He is not affiliated with fellow members of the Board of
Affiliations Komisaris lainnya, Komite Audit, Direksi, atau Pemegang Commissioners, Audit Committee, Board of Directors, or
Saham Shareholders
PT Solusi Bangun Indonesia Tbk 99
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Profil Anggota Dewan Komisaris
Members of the Board of Commissioners Profile
Dewan Komsaris Sebelumnya
Previous Members of the Board of Commissioners
PRIJO SAMBODO
Komisaris Independen
Independent Commissioner
72 Tahun | 72 years old
Masa Jabatan Hingga RUPSLB 2025 Until the 2025 EGMS
Term of Office
Dasar Hukum • Diangkat sebagai Komisaris Utama/ Komisaris • Appointed as President Commissioner/Independent
Pengangkatan Independen berdasarkan Akta No. 45 tanggal 12 Mei Commissioner based on Deed No. 45 dated May 12,
Legal Basis of 2023 2023
Appointment • Pengangkatan kedua berdasarkan Akta No. 90 • Second appointment based on Deed No. 90 dated
tanggal 31 Mei 2024 May 31, 2024
• Diberhentikan dengan hormat berdasarkan Akta No. • Honorably discharged based on Deed No. 18 dated
18 tanggal 12 Agustus 2025 August 12, 2025
Kewarganegaraan Indonesia Indonesian
Citizenship
Domisili Jakarta Jakarta
Domicile
Riwayat Pendidikan • Magister Teknik Sumber Daya Air, Engineering • Master of Water Resources Engineering, University of
Educational University Roorkee, India Roorkee, India
Background • Sarjana Teknik Sumber Daya Air, Engineering • Bachelor of Water Resources Engineering, University
University Roorkee, India of Roorkee, India
Riwayat Karier • Komisaris Utama dan Komisaris Independen, PT Solusi • President Commissioner and Independent
Career History Bangun Indonesia Tbk (2023-2025) Commissioner, PT Solusi Bangun Indonesia Tbk
(2023–2025)
• Komisaris, PT Tata Guna Patria Engineering (2015- • Commissioner, PT Tata Guna Patria Engineering
2021) (2015–2021)
• Kepala Balai Besar Wilayah Sungai Cimanuk • Head of the Cimanuk Cisanggarung River Basin
Cisanggarung Ditjen Sumber Daya Air Kementerian Management Center, Directorate General of Water
Pekerjaan Umum (2008-2013) Resources, Ministry of Public Works (2008–2013)
Rangkap Jabatan Komite Eksekutif Komite Nasional Indonesia Bendungan Executive Committee of the Indonesian National
Concurrent Positions Besar (Sejak 2015) Committee on Large Dams (since 2015)
Kepemilikan Saham Tidak ada kepemilikan saham No share ownership
pada Perseroan
Ownership of Shares
in the Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan He is not affiliated with other members of the Board
Affiliations Komisaris lainnya, Komite Audit, Direksi, atau Pemegang of Commissioners, the Audit Committee, the Board of
Saham Directors, or Shareholders
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03 Profil Perusahaan
Company Profile
Profil Anggota Dewan Komisaris
Members of the Board of Commissioners Profile
Dewan Komsaris Sebelumnya
Previous Members of the Board of Commissioners
YOHANES SURYA
Komisaris Independen
Independent Commissioner
62 Tahun | 62 years old
Masa Jabatan Hingga RUPSLB 2025 Until the 2025 EGMS
Term of Office
Dasar Hukum • Diangkat sebagai Komisaris Independen berdasarkan • Appointed as Independent Commissioner based on
Pengangkatan Akta No. 90 tanggal 31 Mei 2024 Deed No. 90 dated May 31, 2024
Legal Basis of • Dikukuhkan pengunduran dirinya berdasarkan Akta • Resignation confirmed based on Deed No. 18 dated
Appointment No.18 tanggal 12 Agustus 2025 August 12, 2025
Kewarganegaraan Indonesia Indonesian
Citizenship
Domisili Jakarta Jakarta
Domicile
Riwayat Pendidikan • Ph. D of Physics, College of William & Mary, Amerika • Ph.D. in Physics, College of William & Mary, United
Educational Serikat States
Background • M.Sc of Physics, College of William & Mary, Amerika • M.Sc. in Physics, College of William & Mary, United
Serikat States
• Sarjana Fisika, Universitas Indonesia, Jakarta • Bachelor of Physics, University of Indonesia, Jakarta
Riwayat Karier • Komisaris Independen, PT Solusi Bangun Indonesia • Independent Commissioner, PT Solusi Bangun
Career History Tbk (2024-2025) Indonesia Tbk (2024–2025)
• Rektor STKIP Surya (2010-2012) • Rector, STKIP Surya (2010–2012)
• Rektor Universitas Multimedia Nusantara (2007- • Rector, Universitas Multimedia Nusantara (2007–
2010) 2010)
Rangkap Jabatan Tidak memiliki rangkap jabatan No concurrent positions
Concurrent Positions
Kepemilikan Saham Tidak ada kepemilikan saham No share ownership
pada Perseroan
Ownership of Shares
in the Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan He is not affiliated with fellow members of the Board of
Affiliations Komisaris lainnya, Komite Audit, Direksi, atau Pemegang Commissioners, Audit Committee, Board of Directors, or
Saham Shareholders
PT Solusi Bangun Indonesia Tbk 101
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Profil Anggota Dewan Komisaris
Members of the Board of Commissioners Profile
Dewan Komsaris Sebelumnya
Previous Members of the Board of Commissioners
HERUDI KANDAU NUGROHO
Komisaris
Commissioner
41 Tahun | 41 years old
Masa Jabatan Hingga RUPSLB 2025 Until the 2025 EGMS
Term of Office
Dasar Hukum • Diangkat sebagai Komisaris berdasarkan Akta No. 34 • Appointed as Commissioner based on Deed No. 34
Pengangkatan tanggal 18 Februari 2022 dated February 18, 2022
Legal Basis of • Diberhentikan dengan hormat berdasarkan Akta No. • Honorably discharged based on Deed No. 18 dated
Appointment 18 tanggal 12 Agustus 2025 August 12, 2025
Kewarganegaraan Indonesia Indonesian
Citizenship
Domisili Jakarta Jakarta
Domicile
Riwayat Pendidikan • Magister Ekonomi dan Keuangan Syariah, Universitas • Master of Islamic Economics and Finance, Universitas
Educational Indonesia, Jakarta Indonesia, Jakarta
Background • Sarjana Ekonomi, Universitas Mercu Buana, Jakarta • Bachelor of Economics, Universitas Mercu Buana,
Jakarta
Riwayat Karier • Komisaris, PT Solusi Bangun Indonesia Tbk (2022- • Commissioner, PT Solusi Bangun Indonesia Tbk
Career History 2025) (2022–2025
• Kabid Pengembangan SDM Eksekutif BUMN, • Head of Executive Human Resources Development,
Kementerian BUMN RI (2019-2020) Ministry of State-Owned Enterprises of the Republic
of Indonesia (2019–2020)
• Komisaris dan Ketua Komite GCG PT Berlian Jasa • Commissioner and Chairman of the GCG Committee,
Terminal Indonesia (2017-2020) PT Berlian Jasa Terminal Indonesia (2017–2020)
• Sekretaris Dewan Komisaris PT Perusahaan Pengelola • Secretary of the Board of Commissioners, PT
Aset (2013-2017) Perusahaan Pengelola Aset (2013–2017)
• Kasub Mutasi SDM Eksekutif BUMN, Kementerian • Sub-Head of Executive SOE Human Resources
BUMN RI (2013-2016) Transfer, Ministry of State-Owned Enterprises of the
Republic of Indonesia (2013–2016)
• Komite Audit PT Perkebunan Nusantara XII (2009- • Audit Committee, PT Perkebunan Nusantara XII
2013) (2009–2013)
Rangkap Jabatan Koordinator Asisten Deputi Bidang Manajemen SDM Coordinator of the Deputy Assistant for SOE Human
Concurrent Positions BUMN, Kementerian BUMN RI (Sejak 2020) Resources Management, Ministry of State-Owned
Enterprises of the Republic of Indonesia (since 2020)
Kepemilikan Saham Tidak ada kepemilikan saham No share ownership
pada Perseroan
Ownership of Shares
in the Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan He is not affiliated with other members of the Board
Affiliations Komisaris lainnya, Komite Audit, Direksi, atau Pemegang of Commissioners, the Audit Committee, the Board of
Saham Directors, or Shareholders
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03 Profil Perusahaan
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Perubahan Komposisi Dewan Komisaris
Changes to the Composition of the Board of Commissioners
Di tahun 2025, terdapat perubahan komposisi Dewan In 2025, there were/were no changes to the composition
Komisaris. Komposisi Dewan Komisaris Perseroan sampai of the Board of Commissioners. The composition of the
dengan RUPS Tahunan tahun 2025 adalah sebagai berikut: Company's Board of Commissioners as of the 2025 Annual
General Meeting of Shareholders is as follows:
Tabel Komposisi Dewan Komisaris tahun 2025 Table of the Composition of the Board of Commissioners
in 2025
Nama | Name Jabatan | Position
Fadlansyah Lubis Komisaris Utama | President Commissioner
Agnes Marcellina Tjhin Komisaris Independen | Independent Commissioner
Husnedi Komisaris Independen | Independent Commissioner
Prasetyo Suharto Komisaris | Commissioner
Shinji Fukami Komisaris | Commissioner
Perubahan Susunan Dewan Komisaris
Setelah 31 Desember 2025 Sampai dengan
Penyampaian Laporan Tahunan 2025
Changes in the Composition of the Board of Commissioners After
December 31, 2025, Until the Submission of The 2025 Annual Report
Tidak terdapat perubahan susunan Dewan Komisaris setelah There were no changes in the composition of the Board
tahun buku 2025 berakhir di 31 Desember 2025 sampai of Commissioners after the 2025 fiscal year ended on
dengan batas waktu penyampaian Laporan Tahunan 2025. December 31, 2025, until the deadline for the 2025 Annual
Report submission.
PT Solusi Bangun Indonesia Tbk 103
Page 106
Direksi
Board of Directors
ASRUDDIN YASUHIDE ABE
Direktur Offtake & Partnership
Direktur Keuangan & Manajemen Risiko Director of Offtake & Partnership
Director of Finance & Risk Management
EDI SARWONO
RIZKI KRESNO EDHIE HAMBALI Direktur Operasi
Direktur Utama Director of Operations
Independent Commissioner
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03 Profil Perusahaan
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Profil Anggota Direksi
Members of the Board of Directors Profile
RIZKI KRESNO EDHIE HAMBALI
Direktur Utama
President Director
52 Tahun | 52 years old
Masa Jabatan Hingga RUPST 2030 Until the 2030 AGMS
Term of Office
Dasar Hukum Akta No. 9 tanggal 5 Desember 2025 Deed No. 9 dated December 5, 2025
Pengangkatan
Legal Basis of
Appointment
Kewarganegaraan Indonesia Indonesian
Citizenship
Domisili Jakarta Jakarta
Domicile
Riwayat Pendidikan • Leadership & Senior Leadership Program International • Leadership & Senior Leadership Program International
Educational Institute for Management Development (IMD), Institute for Management Development (IMD),
Background Lausanne, Switzerland (2019) Lausanne, Switzerland (2019)
• Magister Bisnis Administrasi & Teknologi Institut • Master of Business Administration & Technology
Teknologi Bandung (ITB), Bandung (2001) Institut Teknologi Bandung (ITB), Bandung (2001)
• Sarjana Agribisnis Institut Pertanian Bogor (IPB), Bogor • Bachelor’s Degree of Agribusiness Institut Pertanian
(1995) Bogor (IPB), Bogor (1995)
Riwayat Karier • Direktur Utama, PT Solusi Bangun Indonesia Tbk • President Director, PT Solusi Bangun Indonesia Tbk
Career History (2025-sekarang) (2025-present)
• Business Coach & Advisor, BizGrowth Clinics, Jakarta- • Business Coach & Advisor, BizGrowth Clinics, Jakarta-
Indonesia (2024-2025) Indonesia (2024-2025)
• Direktur Utama, PT Conwood Indonesia (Siam City • President Director, PT Conwood Indonesia (Siam City
Cement Group), Jakarta Indonesia (2017-2024) Cement Group), Jakarta Indonesia (2017-2024)
• Direktur, Conwood Company Ltd, Thailand (2022- • Director, Conwood Company Ltd, Thailand (2022-
2024) 2024)
• Direktur Komerial dan Inovasi, PT Conwood Indonesia • Commercial and Innovation Director, PT Conwood
(2015-2017) Indonesia (2015–2017)
• Exco Member & Commercial Director, Holcim Malaysia • Exco Member & Commercial Director, Holcim Malaysia
Sdn Bhd, Malaysia (2011-2015) Sdn Bhd, Malaysia (2011-2015)
Rangkap Jabatan Tidak memiliki rangkap jabatan Does not hold any concurrent positions
Concurrent Positions
Kepemilikan Saham Tidak ada kepemilikan saham No share ownership
pada Perseroan
Ownership of Shares
in the Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan He is not affiliated with other members of the Board
Affiliations Komisaris lainnya, Komite Audit, Direksi, atau Pemegang of Commissioners, the Audit Committee, the Board of
Saham Directors, or Shareholders
PT Solusi Bangun Indonesia Tbk 105
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Profil Anggota Direksi
Members of the Board of Directors Profile
ASRUDDIN
Direktur Keuangan & Manajemen Risiko
Director of Finance & Risk Management
55 Tahun | 55 years old
Masa Jabatan Hingga RUPST 2030 Until the 2030 AGMS
Term of Office
Dasar Hukum Akta No. 18 Tanggal 12 Agustus 2025 Deed No. 18 dated August 12, 2025
Pengangkatan
Legal Basis of
Appointment
Kewarganegaraan Indonesia Indonesian
Citizenship
Domisili Jakarta Jakarta
Domicile
Riwayat Pendidikan • Magister Manajemen Strategis, Universitas • Master of Strategic Management, Universitas
Educational Hasanuddin (2014) Hasanuddin (2014)
Background • Sarjana Akuntansi, Universitas Hasanuddin (1997) • Bachelor of Accounting, Universitas Hasanuddin
(1997)
Riwayat Karier • Direktur Keuangan & Manajemen Risiko, PT Solusi • Director of Finance & Risk Management, PT Solusi
Career History Bangun Indonesia Tbk (2025-sekarang) Bangun Indonesia Tbk (2025–present)
• Direktur Utama, PT Semen Tonasa (2023 – 2025) • President Director, PT Semen Tonasa (2023–2025)
• Chief Executive Officer, Thang Long Cement Company • Chief Executive Officer, Thang Long Cement Company
(2022 – 2023) (2022 – 2023)
• VP Finance Policy & Excellence, PT Semen Indonesia • VP Finance Policy & Excellence, PT Semen Indonesia
(Persero) Tbk (2021 – 2022) (Persero) Tbk (2021 – 2022)
• Chief Financial Officer, Thang Long Cement Company • Chief Financial Officer, Thang Long Cement Company
(2015 – 2021) (2015 – 2021)
Rangkap Jabatan Presiden Komisaris PT Solusi Bangun Andalas President Commissioner of PT Solusi Bangun Andalas
Concurrent Positions
Kepemilikan Saham Tidak ada kepemilikan saham No share ownership
pada Perseroan
Ownership of Shares
in the Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan He is not affiliated with other members of the Board
Affiliations Komisaris lainnya, Komite Audit, Direksi, atau Pemegang of Commissioners, the Audit Committee, the Board of
Saham Directors, or Shareholders
Sertifikasi (2025) Chartered accountant, Risk Management Chartered Accountant, Risk Management
Certification (2025)
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03 Profil Perusahaan
Company Profile
Profil Anggota Direksi
Members of the Board of Directors Profile
EDI SARWONO
Direktur Operasi
Director of Operations
55 Tahun | 55 years old
Masa Jabatan Hingga RUPST 2030 Until the 2030 AGMS
Term of Office
Dasar Hukum Akta No. 18 Tanggal 12 Agustus 2025 Deed No. 18 dated August 12, 2025
Pengangkatan
Legal Basis of
Appointment
Kewarganegaraan Indonesia Indonesian
Citizenship
Domisili Jakarta Jakarta
Domicile
Riwayat Pendidikan Sarjana Teknik Kimia, Universitas Gadjah Mada (1994) Bachelor of Chemical Engineering, Universitas Gadjah
Educational Mada (1994)
Background
Riwayat Karier • Direktur Operasi, PT Solusi Bangun Indonesia Tbk • Director of Operations, PT Solusi Bangun Indonesia
Career History (2025-sekarang) Tbk (2025–present)
• Advisor to the Board of Directors, PT Semen Indonesia • Advisor to the Board of Directors, PT Semen Indonesia
(Persero) Tbk (2025) (Persero) Tbk (2025)
• SVP of Sustainability, PT Semen Indonesia (Persero) • SVP of Sustainability, PT Semen Indonesia (Persero)
Tbk (2024-2025) Tbk (2024-2025)
• General Manager Cilacap Plant, PT Solusi Bangun • General Manager Cilacap Plant, PT Solusi Bangun
Indonesia Tbk (2023-2024) Indonesia Tbk (2023-2024)
• Technical Advisor, PT Solusi Bangun Indonesia Tbk • Technical Advisor, PT Solusi Bangun Indonesia Tbk
(2022 – 2023) (2022 – 2023)
• Chief Executive Officer, Thang Long Cement Joint • Chief Executive Officer, Thang Long Cement Joint
Stock Company (2021-2022) Stock Company (2021-2022)
Rangkap Jabatan Direktur PT Solusi Bangun Andalas (Anak Usaha) Director of PT Solusi Bangun Andalas (Subsidiary)
Concurrent Positions
Kepemilikan Saham Memiliki saham Perseroan sebanyak 42.100 lembar Holds 42,100 shares in the Company
pada Perseroan saham
Ownership of Shares
in the Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan He is not affiliated with other members of the Board
Affiliations Komisaris lainnya, Komite Audit, Direksi, atau Pemegang of Commissioners, the Audit Committee, the Board of
Saham Directors, or Shareholders
PT Solusi Bangun Indonesia Tbk 107
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Profil Anggota Direksi
Members of the Board of Directors Profile
YASUHIDE ABE
Direktur Offtake & Partnership
Director of Offtake & Partnership
55 Tahun | 55 years old
Masa Jabatan 2021 hingga RUPST 2026 2021 until the 2026 AGMS
Term of Office
Dasar Hukum Akta No. 2 tanggal 1 Oktober 2021 jo. Akta No 53 Deed No. 2 dated October 1, 2021 in conjunction with
Pengangkatan tanggal 13 Oktober 2021 Deed No. 53 dated October 13, 2021
Legal Basis of
Appointment
Kewarganegaraan Jepang Japanese
Citizenship
Domisili Jakarta Selatan South Jakarta
Domicile
Riwayat Pendidikan Sarjana Perniagaan, Waseda University, Jepang Bachelor of Commerce, Waseda University, Japan
Educational
Background
Riwayat Karier • Direktur Offtake & Partnership PT Solusi Bangun • Director of Offtake & Partnership, PT Solusi Bangun
Career History Indonesia Tbk (2021-sekarang) Indonesia Tbk (2021-present)
• Deputy Chief Representative, Jakarta Representative • Deputy Chief Representative, Jakarta Representative
Office, Taiheiyo Cement Corporation (Juli - Oktober Office, Taiheiyo Cement Corporation (July-October
2021) 2021)
• Managing Director, Taiheiyo Singapore Pte., Ltd • Managing Director, Taiheiyo Singapore Pte., Ltd.
(2017-2021) (2017-2021)
• Senior Manager, International Marketing & Trading • Senior Manager, International Marketing & Trading
Departement, International Business Division, Taiheiyo Department, International Business Division, Taiheiyo
Cement Corporation (2014 - 2017) Cement Corporation (2014-2017)
• Manager, Planning & Business Development • Manager, Planning & Business Development
Departement, International Business Division, Taiheiyo Department, International Business Division, Taiheiyo
Cement Corporation (2009 - 2014) Cement Corporation (2009-2014)
• Chichibu-Onoda Cement bergabung dengan Nihon • Chichibu-Onoda Cement merged with Nihon Cement
Cement menjadi Taiheiyo Cement Corporation (1998) to form Taiheiyo Cement Corporation (1998)
• Onoda Cement bergabung dengan Chichibu Cement • Onoda Cement merged with Chichibu Cement to form
menjadi Chichibu-Onoda Cement Corporation (1994) Chichibu-Onoda Cement Corporation (1994)
• Bergabung dengan Onoda Cement Co. Ltd. (1994) • Joined Onoda Cement Co. Ltd. (1994)
Rangkap Jabatan Tidak memiliki rangkap jabatan Does not hold any concurrent positions
Concurrent Positions
Kepemilikan Saham Tidak ada kepemilikan saham No share ownership
pada Perseroan
Ownership of Shares
in the Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan He is not affiliated with other members of the Board
Affiliations Komisaris lainnya, Komite Audit, Direksi, atau Pemegang of Commissioners, the Audit Committee, the Board of
Saham Directors, or Shareholders
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03 Profil Perusahaan
Company Profile
Profil Anggota Direksi
Members of the Board of Directors Profile
Direksi Sebelumnya
Previous Members of the Board of Directors
ASRI MUKHTAR
Direktur Utama
President Director
59 Tahun | 59 years old
Masa Jabatan Hingga RUPSLB 2025 Until the 2025 EGMS
Term of Office
Dasar Hukum • Diangkat berdasarkan Akta No. 90 tanggal 31 Mei • Appointed based on Deed No. 90 dated May 31,
Pengangkatan 2024 2024
Legal Basis of • Diberhentikan dengan hormat berdasarkan Akta No. • Honorably discharged based on Deed No. 18 dated
Appointment 18 tanggal 12 Agustus 2025 August 12, 2025
Kewarganegaraan Indonesia Indonesian
Citizenship
Domisili Jakarta Jakarta
Domicile
Riwayat Pendidikan • Magister Manajemen, Universitas Gadjah Mada • Master of Management, Universitas Gadjah Mada
Educational • Sarjana Teknik Elektro, Institut Teknologi Bandung • Bachelor of Electrical Engineering, Institut Teknologi
Background Bandung
Riwayat Karier • Direktur Utama, PT Solusi Bangun Indonesia Tbk • President Director, PT Solusi Bangun Indonesia Tbk
Career History (2024-2025) (2024–2025)
• Direktur Utama PT Semen Padang (2022-2024) • President Director, PT Semen Padang (2022–2024)
• Direktur Operasional PT Semen Padang (2020-2022) • Operations Director, PT Semen Padang (2020–2022)
• Kepala Internal Audit PT Semen Padang (2018-2020) • Head of Internal Audit, PT Semen Padang (2018–
2020)
• Kepala Departemen Legal & GRC PT Semen Padang • Head of Legal & GRC Department, PT Semen Padang
(2015-2017) (2015–2017)
Rangkap Jabatan Tidak memiliki rangkap jabatan Does not hold any concurrent positions
Concurrent Positions
Kepemilikan Saham Tidak ada kepemilikan saham No share ownership
pada Perseroan
Ownership of Shares
in the Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan He is not affiliated with other members of the Board
Affiliations Komisaris lainnya, Komite Audit, Direksi, atau Pemegang of Commissioners, the Audit Committee, the Board of
Saham Directors, or Shareholders
PT Solusi Bangun Indonesia Tbk 109
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Profil Anggota Direksi
Members of the Board of Directors Profile
Direksi Sebelumnya
Previous Members of the Board of Directors
AINUL YAQIN
Direktur Utama
President Director
56 Tahun | 56 years old
Masa Jabatan Hingga RUPSLB 2025 Until the 2025 EGMS
Term of Office
Dasar Hukum • Diangkat sebagai Direktur Utama berdasarkan Akta • Appointed as President Director based on Deed No.
Pengangkatan No. No. 18 tanggal 12 Agustus 2025 18 dated August 12, 2025
Legal Basis of • Dikukuhkan pengunduran dirinya berdasarkan Akta • Resignation confirmed based on Deed No. 9 dated
Appointment No. 9 tanggal 5 Desember 2025 December 5, 2025
Kewarganegaraan Indonesia Indonesian
Citizenship
Domisili Jakarta Jakarta
Domicile
Riwayat Pendidikan Sarjana Ilmu dan Teknologi Pangan,Institut Pertanian Bachelor of Food Science and Technology, Institut
Educational Bogor (1993) Pertanian Bogor (1993)
Background
Riwayat Karier • Direktur Utama, PT Solusi Bangun Indonesia Tbk • President Director, PT Solusi Bangun Indonesia Tbk
Career History (2025-2025) (2025–2025)
• General Manager Personal Care Unilever Indonesia • General Manager Personal Care, Unilever Indonesia
Unilever Indonesia Pte Ltd (2021 – 2025) Pte. Ltd. (2021–2025)
• Group Chief Marketing Officer Gojek (2019 – 2021) • Group Chief Marketing Officer, Gojek (2019–2021)
• VP Strategic Transformation Southeast Asia & ANZ • VP Strategic Transformation Southeast Asia & ANZ,
Unilever (2016 – 2019) Unilever (2016–2019
• Manufacturing, Sales, Marketing and General • Manufacturing, Sales, Marketing and General
Management PT Indomilk Unilever Indonesia (1993 – Management, PT Indomilk Unilever Indonesia (1993–
2016) 2016)
Rangkap Jabatan Tidak memiliki rangkap jabatan Does not hold any concurrent positions
Concurrent Positions
Kepemilikan Saham Tidak ada kepemilikan saham No share ownership
pada Perseroan
Ownership of Shares
in the Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan He is not affiliated with other members of the Board
Affiliations Komisaris lainnya, Komite Audit, Direksi, atau Pemegang of Commissioners, the Audit Committee, the Board of
Saham Directors, or Shareholders
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03 Profil Perusahaan
Company Profile
Profil Anggota Direksi
Members of the Board of Directors Profile
Direksi Sebelumnya
Previous Members of the Board of Directors
ONY SUPRIHARTONO
Direktur
Director
59 Tahun | 59 years old
Masa Jabatan Hingga RUPSLB 2025 Until the 2025 EGMS
Term of Office
Dasar Hukum • Diangkat sebagai Direktur berdasarkan Akta No. 34 • Appointed as Director based on Deed No. 34 dated
Pengangkatan tanggal 18 Februari 2022 February 18, 2022
Legal Basis of • Diberhentikan dengan hormat berdasarkan Akta No. • Honorably discharged based on Deed No. 18 dated
Appointment 18 tanggal 12 Agustus 2025 August 12, 2025
Kewarganegaraan Indonesia Indonesian
Citizenship
Domisili Jakarta Jakarta
Domicile
Riwayat Pendidikan • Magister Manajemen, Universitas Gadjah Mada, • Master of Management, Universitas Gadjah Mada,
Educational Indonesia Indonesia
Background • Sarjana Akuntansi, Universitas Jendral Soedirman, • Bachelor of Accounting, Universitas Jenderal
Indonesia Soedirman, Indonesia
Riwayat Karier • Direktur, PT Solusi Bangun Indonesia Tbk (2022- • Director, PT Solusi Bangun Indonesia Tbk (2022–
Career History 2025) 2025)
• Direktur Keuangan dan Manajemen Risiko, PT • Director of Finance and Risk Management, PT
Pelayaran Nasional Indonesia (Persero) (2019-2022) Pelayaran Nasional Indonesia (Persero) (2019–2022)
• Komisaris PT Pupuk Indonesia (Persero) (2018-2019) • Commissioner, PT Pupuk Indonesia (Persero) (2018–
2019)
• Kepala Biro Perencanaan, Organisasi, dan • Head of the Planning, Organization, and Personnel
Kepegawaian Kementerian BUMN RI (2014-2020) Bureau, Ministry of State-Owned Enterprises of the
Republic of Indonesia (2014–2020)
• Anggota Dewan Pengawas Perum Jamkrindo (2013- • Member of the Supervisory Board, Perum Jamkrindo
2016) (2013–2016)
• Kepala Bagian Perencanaan Kementerian BUMN RI • Head of the Planning Division, Ministry of State-Owned
(2012-2013). Enterprises of the Republic of Indonesia (2012–2013)
• Komisaris PT Jasa Raharja Putera (2013-2014) • Commissioner, PT Jasa Raharja Putera (2013–2014)
• Ketua Dewan Pengawas Dana Pensiun, PT • Chairman of the Pension Fund Supervisory Board, PT
Pengusahaan Daerah Industri Pulau Batam (2011- Pengusahaan Daerah Industri Pulau Batam (2011–
2012) 2012)
• Direktur Keuangan PT Pengusahaan Daerah Industri • Finance Director, PT Pengusahaan Daerah Industri
Pulau Batam (2010-2012) Pulau Batam (2010–2012)
Rangkap Jabatan Direktur, PT Solusi Bangun Andalas Director, PT Solusi Bangun Andalas
Concurrent Positions
Kepemilikan Saham Tidak ada kepemilikan saham No share ownership
pada Perseroan
Ownership of Shares
in the Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan He is not affiliated with other members of the Board
Affiliations Komisaris lainnya, Komite Audit, Direksi, atau Pemegang of Commissioners, the Audit Committee, the Board of
Saham Directors, or Shareholders
PT Solusi Bangun Indonesia Tbk 111
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Profil Anggota Direksi
Members of the Board of Directors Profile
Direksi Sebelumnya
Previous Members of the Board of Directors
SONI ASRUL SANI
Direktur
Director
55 Tahun | 55 years old
Masa Jabatan Hingga RUPSLB 2025 Until the 2025 EGMS
Term of Office
Dasar Hukum • Diangkat sebagai Direktur berdasarkan Akta No. 34 • Appointed as Director based on Deed No. 34 dated
Pengangkatan tanggal 18 Februari 2022 February 18, 2022
Legal Basis of • Diberhentikan dengan hormat berdasarkan Akta No. 18 • Honorably discharged based on Deed No. 18 dated
Appointment tanggal 12 Agustus 2025 August 12, 2025
Kewarganegaraan Indonesia Indonesian
Citizenship
Domisili Jakarta Jakarta
Domicile
Riwayat Pendidikan Sarjana Teknik Kimia, Institut Teknologi Bandung, Indonesia Bachelor of Chemical Engineering, Institut Teknologi
Educational Bandung, Indonesia
Background
Riwayat Karier • Direktur, PT Solusi Bangun Indonesia Tbk (2022-2025) • Director, PT Solusi Bangun Indonesia Tbk (2022–2025)
Career History • Direktur Produksi PT Semen Gresik (2020-2022) • Production Director, PT Semen Gresik (2020–2022)
• General Manager Narogong Plant, PT Solusi Bangun • General Manager, Narogong Plant, PT Solusi Bangun
Indonesia Tbk (2019-2020) Indonesia Tbk (2019–2020)
• Chairman Thang Long Cement JSC (2019-2020) • Chairman, Thang Long Cement JSC (2019–2020)
• SVP of Business Development, System and Risk • SVP of Business Development, System and Risk
Management PT Semen Indonesia (Persero) Tbk (2019) Management, PT Semen Indonesia (Persero) Tbk (2019)
• SVP of Strategic Planning PT Semen Indonesia (Persero) • SVP of Strategic Planning, PT Semen Indonesia (Persero)
Tbk (2019) Tbk (2019)
• SVP of Business Portfolio and Asset Management PT • SVP of Business Portfolio and Asset Management, PT
Semen Indonesia (Persero) Tbk (2017-2019) Semen Indonesia (Persero) Tbk (2017–2019)
• Komisaris PT Sinergi Mitra Investama (2015-2020) • Commissioner, PT Sinergi Mitra Investama (2015–2020)
• General Manager PT Semen Indonesia (Persero) Tbk • General Manager, PT Semen Indonesia (Persero) Tbk
(2013-2017) (2013–2017)
• Komisaris PT SGG Prima Beton (2012-2015) • Commissioner, PT SGG Prima Beton (2012–2015)
Rangkap Jabatan • Komisaris PT Aroma Cipta Anugrahtama • Commissioner, PT Aroma Cipta Anugrahtama
Concurrent Positions • Komisaris PT Aroma Sejahtera Indonesia • Commissioner, PT Aroma Sejahtera Indonesia
• Presiden Direktur PT Solusi Bangun Andalas • President Director, PT Solusi Bangun Andalas
• Direktur PT Ciptanugrah Indonesia • Director, PT Ciptanugrah Indonesia
• Direktur PT SBI Bangun Nusantara • Director, PT SBI Bangun Nusantara
Kepemilikan Saham Tidak ada kepemilikan saham No share ownership
pada Perseroan
Ownership of Shares in
the Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan He is not affiliated with other members of the Board
Affiliations Komisaris lainnya, Komite Audit, Direksi, atau Pemegang of Commissioners, the Audit Committee, the Board of
Saham Directors, or Shareholders
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03 Profil Perusahaan
Company Profile
Perubahan Komposisi Direksi
Changes to the Composition of the Board of Directors
Di tahun 2025, terdapat perubahan komposisi Direksi. In 2025, there were changes to the composition of the
Komposisi Direksi Perseroan sampai dengan RUPS Tahunan Board of Directors. The composition of the Company's
tahun 2025 adalah sebagai berikut: Board of Directors as of the 2025 Annual General Meeting of
Shareholders is as follows:
Tabel Komposisi Direksi tahun 2025 Table of the Composition of the Board of Directors in 2025
Nama Jabatan
Name Position
Rizki Kresno Edhie Hambali Direktur Utama | President Director
Asruddin Direktur Keuangan & Manajemen Risiko | Director of Finance & Risk Management
Edi Sarwono Direktur Operasi | Director of Operations
Yasuhide Abe Direktur Offtake & Partnership | Director of Offtake & Partnership
Perubahan Susunan Direksi Setelah
31 Desember 2025 Sampai dengan
Penyampaian Laporan Tahunan 2025
Changes in the Composition of the Board of Directors after December
31, 2025, Until the Submission of the 2025 Annual Report
Tidak terdapat perubahan susunan Direksi setelah tahun There were no changes in the composition of the Board
buku 2025 berakhir di 31 Desember 2025 sampai dengan of Directors after the 2025 fiscal year ends on December
batas waktu penyampaian Laporan Tahunan 2025. 31, 2025, until the deadline for the 2025 Annual Report
submission.
PT Solusi Bangun Indonesia Tbk 113
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Demografi Karyawan
Employee Demographics
KARYAWAN BERDASARKAN JENIS KELAMIN EMPLOYEE COMPOSITION BY GENDER
Tabel Karyawan Berdasarkan Jenis Kelamin Table of Employee Composition by Gender
Jenis Kelamin
2025 2024
Gender
Laki-laki | Male 1.558 1.694
Perempuan | Female 192 199
Jumlah | Total 1.750 1.893
KARYAWAN BERDASARKAN TINGKAT MANAJEMEN EMPLOYEE COMPOSITION BY MANAGEMENT LEVEL
Tabel Karyawan Berdasarkan Tingkat Manajemen Table of Employee Composition by Management Level
Tingkat Manajemen
2025 2024
Management Level
Level Manajemen Puncak | Top Management Level 14 16
Level Manajemen Senior | Senior Management Level 40 42
Level Manajemen Menengah | Middle Management Level 434 427
Level Manajemen Dasar | First Management Level 1.146 1.215
Level Non-Manajemen | Non-Management Level 116 193
Jumlah | Total 1.750 1.893
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03 Profil Perusahaan
Company Profile
Demografi Karyawan
Employee Demographics
KARYAWAN BERDASARKAN KELOMPOK USIA EMPLOYEE COMPOSITION BY AGE GROUP
Tabel Karyawan Berdasarkan Kelompok Usia Table of Employee Composition by Age Group
Kelompok Usia
2025 2024
Age Group
<30 tahun | <30 years old 56 67
30-50 tahun | 30-50 years old 1.135 1.219
>50 tahun | >50 years old 559 607
Jumlah | Total 1.750 1.893
KARYAWAN BERDASARKAN TINGKAT PENDIDIKAN EMPLOYEE COMPOSITION BY EDUCATION LEVEL
Tabel Karyawan Berdasarkan Tingkat Pendidikan Table of Employee Composition by Education Level
Tingkat Pendidikan
2025 2024
Education Level
Doktor | Doctorate Degree 2 2
Pascasarjana | Postgraduate Degree 108 111
Sarjana | Undergraduate Degree 826 850
Diploma | Associate’s Degree 286 388
SMA | High School 481 478
SD/SMP | Elementary School/Junior High School 47 64
Jumlah | Total 1.750 1.893
KARYAWAN BERDASARKAN STATUS KETENAGAKERJAAN EMPLOYEE COMPOSITION BY EMPLOYMENT STATUS
Tabel Karyawan Berdasarkan Status Ketenagakerjaan Table of Employee Composition by Employment Status
Status Ketenagakerjaan
2025 2024
Employment Status
Karyawan Tetap | Permanent 1.714 1.845
Karyawan Kontrak | Contract 36 48
Jumlah | Total 1.750 1.893
PT Solusi Bangun Indonesia Tbk 115
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Informasi Pemegang Saham
Shareholder Information
PEMEGANG SAHAM DAN PERSENTASE KEPEMILIKAN SHAREHOLDER AND OWNERSHIP PERCENTAGE
31 Desember 2025 31 Desember 2024
Pemegang Saham December 31, 2025 December 31, 2024
Shareholder Jumlah Saham Persentase (%) Jumlah Saham Persentase (%)
Number of Shares Percentage (%) Number of Shares Percentage (%)
Pemegang Saham di atas 5% | Shareholders of above 5%
PT Semen Indonesia (Persero) Tbk 7.533.148.888 83,522 7.533.148.888 83,522
Taiheiyo Cement Corporation 1.367.396.991 15,161 1.367.396.991 15,161
Subjumlah | Subtotal 8.900.545.879 98,683 8.900.545.879 98,683
Pemegang Saham di bawah 5% | Shareholders of below 5%
Masyarakat | Public 118.836.094 1,318 118.836.094 1,318
Jumlah | Total 9.019.381.973 100,00 9.019.381.973 100,00
PEMEGANG SAHAM DI ATAS 5% SHAREHOLDERS OF ABOVE 5%
Hingga 31 Desember 2025, pemegang saham di atas 5% As of December 31, 2025, the Company's shareholders with
Perseroan adalah PT Semen Indonesia (Persero) Tbk dengan a shareholding of more than 5% are PT Semen Indonesia
kepemilikan 83,522% atau sebanyak 7.533.148.888 (Persero) Tbk with ownership of 83.522% or 7,533,148,888
lembar saham, dan Taiheiyo Cement Corporation dengan shares, and Taiheiyo Cement Corporation with ownership of
kepemilikan 15,161% atau sebanyak 1.367.396.991 15.161% or 1,367,396,991 shares.
lembar saham.
PEMEGANG SAHAM DI BAWAH 5% SHAREHOLDERS OF BELOW 5%
Hingga 31 Desember 2025, pemegang saham di atas 5% As of December 31, 2025, the Company's shareholders with
Perseroan adalah Kelompok Masyarakat dengan kepemilikan a shareholding of more than 5% are the public group, with
1,318% atau sebanyak 118.836.094 lembar saham. ownership of 1.318% or 118,836,094 shares.
KEPEMILIKAN SAHAM OLEH ANGGOTA DIREKSI DAN SHARE OWNERSHIP BY MEMBERS OF THE BOARD
ANGGOTA DEWAN KOMISARIS OF DIRECTORS AND MEMBERS OF THE BOARD OF
COMMISSIONERS
Di sepanjang tahun 2025, terdapat kepemilikan saham Throughout 2025, there were share ownerships by members
oleh Dewan Komisaris dan Direksi yang tercatat sebagai of the Board of Commissioners and Board of Directors who
pemegang saham Perseroan. were registered as shareholders of the Company.
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03 Profil Perusahaan
Company Profile
Informasi Pemegang Saham
Shareholder Information
Tabel Kepemilikan Saham oleh Dewan Komisaris dan Table of Share Ownership by the Company's Board of
Direksi Perseroan Tahun 2024-2025 Commissioners and Directors for 2024-2025
Pemegang Saham
2025 2024
Shareholder
Dewan Komisaris | Board of Commissioners
Fadlansyah Lubis Nihil | None -
Agnes Marcellina Tjhin Nihil | None -
Prasetyo Suharto Nihil | None -
Husnedi Nihil | None -
Shinji Fukami Nihil | None Nihil | None
Prijo Sambodo - Nihil | None
Yohanes Surya - Nihil | None
Herudi Kandau Nugroho - Nihil | None
Direksi | Board of Directors
Rizki Kresno Edhie Hambali Nihil | None -
42.100 lembar |
Edi Sarwono -
42,100 shares
Asruddin Nihil | None -
Yasuhide Abe Nihil | None Nihil | None
Asri Mukhtar - Nihil | None
Ony Suprihartono - Nihil | None
Soni Asrul Sani - Nihil | None
KEPEMILIKAN TIDAK LANGSUNG ATAS SAHAM INDIRECT OWNERSHIP OF THE COMPANY'S SHARES
PERSEROAN OLEH ANGGOTA DIREKSI DAN ANGGOTA BY MEMBERS OF THE BOARD OF DIRECTORS AND
DEWAN KOMISARIS MEMBERS OF THE BOARD OF COMMISSIONERS
Hingga 31 Desember 2025, seluruh anggota Dewan Komisaris Until December 31, 2025, all members of the Board of
dan Direksi tidak memiliki kepemilikan tidak langsung atas Commissioners and the Board of Directors did not have
saham Perseroan. indirect ownership of the Company's shares.
PT Solusi Bangun Indonesia Tbk 117
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Informasi Pemegang Saham
Shareholder Information
KOMPOSISI PEMEGANG SAHAM BERDASARKAN SHAREHOLDER COMPOSITION BY CLASSIFICATION
KLASIFIKASI DAN KELOMPOK KEPEMILIKAN AND OWNERSHIP GROUP
Tabel Komposisi Pemegang Saham Berdasarkan Table of Shareholder Composition by Ownership
Klasifikasi Kepemilikan Tahun 2025 Classification in 2025
31 Desember 2025 31 Desember 2024
Pemegang Saham December 31, 2025 December 31, 2024
Shareholder Jumlah Saham Persentase (%) Jumlah Saham Persentase (%)
Number of Shares Percentage (%) Number of Shares Percentage (%)
Institusi Dalam Negeri | Local Institution 7.544.638.397 83,64916 7.544.627.795 83,649
Institusi Luar Negeri | Foreign Institution 1.379.835.371 15,29856 1.381.440.049 15,316
Individu Dalam Negeri | Local Individuals 86.859.183 0,96303 85.261.226 0,945
Individu Luar Negeri | Foreign Individuals 8.049.022 0,08924 8.048.940 0,089
Jumlah | Total 9.019.381.973 100,00 9.019.378.010 100,00
*) SMCB mendapatkan sanksi penghentian sementara perdagangan efek terkait dengan pemenuhan saham free float per tanggal 31 Januari 2025. | SMCB was subject to a temporary
suspension of securities trading in relation to the fulfillment of the free float share requirement, effective January 31, 2025.
Tabel Komposisi Pemegang Saham Berdasarkan Table of Shareholder Composition by Ownership Group in
Kelompok Kepemilikan Tahun 2025 2025
Kelompok Pemegang Saham Jumlah Saham (Lembar) Persentase Kepemilikan (%)
Shareholder Group Number of Shares (Share) Ownership Percentage (%)
Perusahaan/ Institusi | Corporate/Institutional
- Badan Usaha Asing | Foreign Business Entity 12.438.380 0,1379072
- Perseroan Terbatas | Limited Liability Company 1.631.125 0,0180850
Individu | Individual
- Perorangan Indonesia | Indonesian Individual 86.859.183 0,9630158
- Perorangan Asing | Foreign Individual 8.049.022 0,0892413
Dana Pensiun | Pension Fund 5.074.300 0,0562599
Yayasan | Foundation 347.500 0,0038528
Asuransi | Insurance 30.000 0,0003326
Bank 4.311.634 0,0478041
Koperasi | Cooperative 94.950 0,0010527
Jumlah | Total 118.836.094 1,3175514
PEMEGANG SAHAM UTAMA MAJORITY SHAREHOLDERS
PT Semen Indonesia (Persero) Tbk (SIG) merupakan BUMN PT Semen Indonesia (Persero) Tbk (SIG) is a state-owned
yang bergerak di sektor industri pengolahan semen & enterprise engaged in the cement and cement derivatives
turunannya, dengan alamat kantor pusat di South Quarter processing industry. Its head office is located at South
Tower A, Lantai 19-20 Jalan R.A. Kartini Kav. 8, Cilandak Barat Quarter Tower A, 19th-20th Floor, Jalan R.A. Kartini Kav.
Jakarta Selatan. SIG memiliki saham Perseroan sebanyak 8, West Cilandak, South Jakarta. SIG owns 7,533,148,888
7.533.148.888 lembar atau 83,52%. shares, representing 83.52% of the Company's shares.
118 Laporan Tahunan 2025 Annual Report
Page 121
03 Profil Perusahaan
Company Profile
Informasi Pemegang Saham
Shareholder Information
KRONOLOGIS PENCATATAN SAHAM SHARE LISTING CHRONOLOGY
Pada 6 Agustus 1977, Perseroan memperoleh pernyataan On August 6, 1977, the Company obtained an effective notice
efektif dari Bapepam-LK untuk melakukan Penawaran from Bapepam-LK to conduct an Initial Public Offering (IPO)
Umum Saham Perdana (IPO) SMCB kepada publik dengan of SMCB to the public, offering 178,750 shares with a par
jumlah saham 178.750 serta nilai nominal sebesar Rp1.000 value of Rp1,000 per share, at an offering price of Rp10,000
per saham, dengan harga penawaran Rp10.000 per saham. per share. The shares were listed on the Indonesia Stock
Saham tersebut tercatat di Bursa Efek Indonesia (BEI) pada Exchange (IDX) on August 10, 1977.
10 Agustus 1977.
Kronologis IPO dan penawaran terbatas Perseroan adalah The chronology of the Company's IPO and limited offering is
sebagai berikut: as follows:
Tabel Kronologis Pencatatan Saham Table of Share Listing Chronology
Jenis Pencatatan Saham Tanggal Jumlah Saham
Type of Share Listing Date Total Shares
Edisi Pertama @ Rp10.000 | First Issue @ Rp10,000 10 Agustus 1977 | August 19, 1977 178.750
Pencatatan Tambahan (1977-1979) | Additional Listing (1977-1979) - 163.366
Edisi Kedua @ Rp16.450 | Second Issue @ Rp16,450 17 Mei 1982 | May 17, 1982 214.980
Pencatatan Perusahaan | Company Listing 1 November 1989 | November 1, 1989 3.017.904
Dividen Saham | Stock Dividend 20 November 1989 | November 20, 1989 50.050.000
Edisi Ketiga @ Rp10.000 | Third Issue @ Rp10,000 29 Januari 1990 | January 29, 1990 14.000.000
Edisi Keempat @ Rp7.800 | Fourth Issue @ Rp7,800 21 Juli 1993 | July 21, 1993 23.600.000
Right Issue I @ Rp5.000 | Right Issue I @ 15 Juli 1994 | July 15, 1994 72.980.000
Stock Split 28 Juli 1997 | July 28, 1997 164.205.000
Saham Bonus | Bonus Shares 10 September 1997 | September 10, 1997 821.025.000
Restrukturisasi Obligasi | Bond Restructuring 19 Desember 2001 | December 19, 2021 6.513.465.000
Hak Memesan Efek Terlebih Dahulu (HMETD) |
29 Juli 2021 | July 29, 2021 9.019.381.973
Pre-emptive Rights (HMETD)
KRONOLOGIS PENERBITAN EFEK LAINNYA CHRONOLOGY OF OTHER SECURITIES ISSUANCE
Hingga 31 Desember 2025, tidak terdapat penerbitan As of December 31, 2025, the Company has not issued any
dalam bentuk efek lainnya yang dimiliki oleh Perseroan other securities other than share listings.
selain pencatatan saham.
PT Solusi Bangun Indonesia Tbk 119
Page 122
Struktur Grup Perusahaan
The Company’s Group Structure
Negara/Pemerintah Republik
Indonesia
100% 100%
BP BUMN BPI Danantara
99,99%
1 Lembar Seri A
Dwiwarna
PT Danantara Asset Management
(Persero)
1 Lembar Seri A
Dwiwarna
51,20%
Publik PT Semen Indonesia (Persero) Tbk Taiheiyo Cement Corporation
Public SIG (Taiheiyo)
1,34% 83,52% 15,16%
PT Solusi Bangun Indonesia Tbk
0,01% 0,30% 99,99% 99,99% 98,94% 97,24%
PT Solusi Bangun
Beton
99,99% 99,70% 0,01% 1,06% 2,76%
PT Readymix Concrete PT Pendawa Lestari PT Solusi Bangun PT Aroma Sejahtera PT Ciptanugrah
Indonesia Perkasa Andalas Indonesia Indonesia
92,40% 7,60%
PT Aroma Cipta
Anugrahtama
80,00% 20,00%
PT SBI Bangun Nusantara
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03 Profil Perusahaan
Company Profile
Informasi Entitas Anak Perusahaan
Information on Subsidiaries
Aset (2025)
Nama Entitas Anak Jenis Usaha (Rp Juta) Alamat Kontak
No
Name of Subsidiary Type of Business Assets (2025) (Rp Address Contact
million)
Beton siap pakai dan Talavera Suite 15th floor
PT Solusi Bangun tambang agregat | Talavera Office Park Tlp: 021-2986-1000
1 825.911
Beton Ready-mix concrete and Jl. TB Simatupang No.22-26 Fax: 021-2986-3333
aggregates quarry Jakarta 12430 Indonesia.
Jl. Tanjung Sari No.52
PT Readymix Concrete Beton siap pakai | Ready-
2 41.728 Asemrowo – Kota Surabaya -
Indonesia mix concrete
60281, Jawa Timur
Talavera Suite 15th floor
Tambang agregat dan
PT Pendawa Lestari Talavera Office Park Tlp: 021-2986-1000
3 Konstruksi | Aggregates 148.266
Perkasa Jl. TB Simatupang No.22-26 Fax: 021-2986-3333
quarry and Construction
Jakarta 12430 Indonesia.
Produsen Semen dan Talavera Suite 15th floor
PT Solusi Bangun Aktivitas tambang | Talavera Office Park Tlp: 021-2986-1000
4 2.949.581
Andalas Cement Manufacture and Jl. TB Simatupang No.22-26 Fax: 021-2986-3333
Mining activities Jakarta 12430 Indonesia.
Talavera Suite 15th floor
PT Aroma Cipta Jasa konsultasi | Talavera Office Park Tlp: 021-2986-1000
5 36.074
Anugrahtama Consulting services Jl. TB Simatupang No.22-26 Fax: 021-2986-3333
Jakarta 12430 Indonesia.
Talavera Suite 15th floor
PT Ciptanugrah Jasa konsultasi | Talavera Office Park Tlp: 021-2986-1000
6 1.958
Indonesia Consulting services Jl. TB Simatupang No.22-26 Fax: 021-2986-3333
Jakarta 12430 Indonesia.
Talavera Suite 15th floor
PT Aroma Sejahtera Jasa konsultasi | Talavera Office Park Tlp: 021-2986-1000
7 521
Indonesia Consulting services Jl. TB Simatupang No.22-26 Fax: 021-2986-3333
Jakarta 12430 Indonesia.
Konstruksi dan Talavera Suite 15th floor
PT SBI Bangun perdagangan tambang | Talavera Office Park Tlp: 021-2986-1000
8 24.687
Nusantara Mining construction and Jl. TB Simatupang No.22-26 Fax: 021-2986-3333
trading Jakarta 12430 Indonesia.
Terminal pengepakan Lampung
Lampung Packing Terminal
PT Solusi Bangun Indonesia Tbk 121
Page 124
Informasi Kantor Akuntan Publik
Information on Public Accounting Firm
Liana Ramon Xenia & Rekan (bagian dari jaringan Deloitte)
Periode
2025
Period
Alamat The Plaza Office Tower, 32nd Floor
Address Jl. M.H. Thamrin Kav 28-30, Jakarta 10350
Telp
(+62)21-5081-8000
Phone
Fax (+62)21-2992-8300
Jasa Audit Audit umum
Audit Services General Audit
Biaya
Rp5.772.839.805
Fee
Jasa Non-Audit Laporan Kegiatan Penerapan Prinsip Kehati-Hatian (KPPK)
Non-Audit Services Prudential Principles Implementation Activity Report
Biaya
Rp139.009.298
Fee
Informasi Lembaga Profesi Penunjang
Pasar Modal Lainnya
Information on Other Capital Market Supporting Professional Institutions
BIRO ADMINISTRASI EFEK SHARE REGISTRAR
PT Datindo Entrycom
Periode
2025
Period
Alamat
Jl. Hayam Wuruk No. 28 Jakarta 10120
Address
Telp
(+62)21-350-80777
Phone
Web
www.datindo.com
Website
Pengurusan administrasi efek, pencatatan efek, serta kegiatan lain terkait dengan efek Perseroan
Jasa
Administrative management of securities, listing of securities, and other activities related to the Company’s
Services
securities
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03 Profil Perusahaan
Company Profile
Informasi Lembaga Profesi Penunjang Pasar Modal Lainnya
Information on Other Capital Market Supporting Professional Institutions
NOTARIS NOTARY
Aulia Taufani, S.H.
Periode
2025
Period
Alamat Menara Sudirman Lt. 18 D, Jl. Jend. Sudirman Kav. 60,
Address Jakarta Selatan 12190
Telp
(+62)21-5289-2366
Phone
Fax
(+62)21-5204-780
Fax
Email ataufani@gmail.com
Memberikan layanan kenotariatan, terutama terkait dokumen hukum perusahaan, transaksi dan akta otentik
Jasa
Provision of notarial services, especially related to corporate legal documents, transaction documents, and
Services
authentic deeds
BURSA EFEK BURSA EFEK
PT Bursa Efek Indonesia
Periode
2025
Period
Alamat Gedung Bursa Efek Indonesia,Tower 1, Lantai 6
Address Jl. Jend. Sudirman Kav 52-53 Jakarta Selatan 12190, Indonesia
Telp
(+62)21-515-0515
Phone
Fax
(+62)21-515-4153
Fax
Web
www.idx.co.id
Website
Email contactcenter@idx.co.id
Jasa Perdagangan instrumen keuangan seperti saham dan obligasi
Services Financial instrument trades, such as stocks and bonds
KONSULTAN HUKUM LEGAL CONSULTANT
Hanafiah Ponggawa & Partners Law firm
Periode
2025
Period
Wisma 46 - Kota BNI
Alamat
Jl. Jenderal Sudirman No.Kav. 1 Lantai 32 & 41 , RT.10/RW.11, Karet Tengsin, Tanah Abang, Jakarta Pusat, Jakarta
Address
10220
Telp
(+62)21-5701837
Phone
Fax
(+62)21-5701835
Fax
Web www.dentons.hprplawyers.com
Jasa Pendampingan Pasar Modal
Services Capital Market Advisory
PT Solusi Bangun Indonesia Tbk 123
Page 126
Informasi Situs Web Perusahaan
Information on The Company’s Website
www.solusibangunindonesia.com
Berdasarkan ketentuan dalam Peraturan OJK No. 8/ In accordance with OJK Regulation No. 8/POJK.04/2015
POJK.04/2015 tentang Situs Web Emiten atau Perusahaan concerning Websites of Issuers or Public Companies,
Publik, Perseroan memiliki situs web resmi dengan alamat the Company has an official website at www.
www.solusibangunindonesia.com. Perseroan senantiasa solusibangunindonesia.com. The Company remains
berkomitmen dalam implementasi prinsip keterbukaan committed to implementing the principle of transparency
informasi mengenai Perusahaan dan dapat diakses oleh regarding the Company's information and ensuring its
seluruh pemangku kepentingan. accessibility to all stakeholders.
Situs web Perseroan menyajikan informasi dengan benar, The Company's website presents accurate, clear, and up-
jelas, terkini, serta disajikan dalam Bahasa Indonesia dan to-date information in both Indonesian and English. The
Bahasa Inggris. Informasi dalam Bahasa Inggris memuat information in English contains the same information as the
informasi yang sama dengan informasi yang disajikan dalam information presented in Indonesian.
Bahasa Indonesia.
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03 Profil Perusahaan
Company Profile
Informasi Situs Web Perusahaan
Information on The Company’s Website
Secara berkala, Perseroan menyempurnakan kualitas The Company periodically improves the quality of presentation
penyajian dan memperbarui informasi yang ada di dalam and updates the information contained on the website.
situs web tersebut
Informasi website Perseroan meliputi: The Company's website information includes:
Tabel Informasi Website Perseroan Table of Information on the Company’s Website
Informasi Ketersediaan
Menu
Information Availability
• Profil Perusahaan | Company Profile
Tentang Kami | • Manajemen | Management
√
About Us • Anak Perusahaan | Sub-Holding
• Tata Kelola | Governance
• Hubungan Investor | Investor Relations
• Laporan Tahunan | Annual Report
• Laporan Keberlanjutan | Sustainability Report
• Informasi Pemegang Saham | Shareholder Information
Investor √
- Informasi Saham | Stock Information
- Dividen | Dividend
- Lembaga Penunjang | Supporting Institution
• Laporan Keuangan Konsolidasi | Consolidated Financial Statements
• Produk & Layanan | Products & Services
Produk & Layanan | • Solusi Bahan Bangunan | Building Material Solutions
√
Products & Services • Solusi Bernilai Tambah | Value Added Solutions
• Layanan | Services
• Keberlanjutan | Sustainability
• Visi dan Strategi | Vision and Strategy
• Proper | PROPER
Keberlanjutan | • Solusi Berkelanjutan | Sustainable Solution
√
Sustainability • Iklim | Climate
• Ekonomi Sirkuler | Circular Economy
• Air dan Alam | Water and Nature
• Karyawan dan Komunitas | People and Community
• Siaran Pers | Press Release
Media √
• Artikel | Article
Karier | • Karier | Career
√
Career • Budaya Perusahaan | Company Culture
PT Solusi Bangun Indonesia Tbk 125
Page 128
Tinjauan Pendukung Bisnis Overview of Business Support Units
Page 129
04
Page 130
Sumber Daya Manusia (SDM)
Human Capital (HC)
Sumber Daya Manusia bukan
KOMITMEN DAN KEBIJAKAN PENGELOLAAN SDM
hanya aset penting Perseroan, Perseroan berkomitmen mengelola SDM berdasarkan
bahkan merupakan bagian dari prinsip tata kelola yang baik dan sesuai kebijakan mengenai
pengelolaan SDM di lingkungan Perseroan. Kebijakan
sistem dan komponen pemangku
pengelolaan SDM ini didasari dengan pertimbangan sesuai
kepentingan dalam pertumbuhan dan dengan kebutuhan internal dan eksternal. Hal ini guna
perkembangan Perseroan di masa memiliki dan mendorong terwujudnya kualitas SDM yang
andal dan unggul. Kebijakan pengelolaan SDM Perusahaan
mendatang.
dilaksanakan dengan senantiasa mempertimbangkan
Human capital is not merely a vital aspek pemenuhan terhadap regulasi yang berlaku, meliputi
asset of the Company, but also an pelaksanaan pemberian remunerasi serta jaminan kesehatan
yang memadai, penyediaan lingkungan kerja yang layak,
integral part of the system and a key
hingga jaminan persamaan hak yang bebas dari praktik
stakeholder component in the growth diskriminatif.
and development of the Company in the
years ahead. HC MANAGEMENT COMMITMENT AND POLICY
The Company is committed to managing its human capital
in accordance with the principles of good corporate
governance and the applicable human capital management
policies within the Company. The Company has also
established policies governing HC management within
its organizational environment. These HC management
policies are formulated with due consideration of both
internal and external needs, with the aim of cultivating and
promoting the development of reliable and high-caliber
human resources. The Company's HC management policies
are implemented with consistent regard for compliance
with applicable regulations, encompassing the provision
of adequate remuneration and health insurance, the
maintenance of a decent working environment, and the
assurance of equal rights free from discriminatory practices.
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04 Tinjauan Pendukung Bisnis
Overview of Business Support Units
Sumber Daya Manusia (SDM)
Human Capital (HC)
KEBIJAKAN BERPERILAKU SALING MENGHARGAI RESPECTFUL WORKPLACE POLICY
Perseroan berkomitmen untuk mewujudkan lingkungan The Company is committed to fostering a safe and mutually
kerja yang aman, saling menghargai, serta melindungi respectful working environment that protects the dignity
harkat dan martabat manusia, mengedepankan sikap saling and humanity of all individuals, promotes mutual respect,
menghormati, bebas dari diskriminasi, pengucilan atau and is free from discrimination, exclusion or restriction,
pembatasan, perundungan dan pelecehan serta berbagai bullying and harassment, as well as all other forms of
bentuk kekerasan lainnya, baik mental maupun fisik bagi violence, both mental and physical, for all employees and
seluruh karyawan dan pihak-pihak terkait agar tercipta related parties, in order to create an inclusive, conducive,
lingkungan kerja yang inklusif, kondusif dan produktif di and productive working environment across Solusi Bangun
Solusi Bangun Indonesia dan anak perusahaan dan/atau Indonesia and its subsidiaries and/or affiliates. In support
afiliasi. Untuk mendorong keberlanjutan perusahaan serta of corporate sustainability and the upholding of human
menjunjung tinggi hak asasi manusia, Solusi Bangun Indonesia rights, Solusi Bangun Indonesia implements the Respectful
menerapkan Kebijakan Berperilaku Saling Menghargai Workplace Policy (RWP) in accordance with the Circular
(Respectful Workplace Policy, yang selanjutnya disebut Letter of the Minister of State-Owned Enterprises No. SE-3/
“RWP”) sesuai dengan Surat Edaran Menteri BUMN No. MBU/04/2022 dated April 14, 2022, and the Policy of
SE-3/MBU/04/2022 tanggal 14 April 2022 dan Kebijakan PT Semen Indonesia (Persero) Tbk dated December 30,
PT Semen Indonesia (Persero) Tbk tanggal 30 Desember 2022.
2022.
PT Solusi Bangun Indonesia Tbk 129
Page 132
Dalam kebijakan ini, memuat komitmen antara Perseroan This policy sets forth the mutual commitments between the
dengan karyawan meliputi: Company and its employees, encompassing the following:
1. Memberikan kesempatan yang sama kepada laki-laki dan 1. To provide equal opportunities for male and female
perempuan dalam menduduki seluruh tingkat jabatan di to occupy all levels of positions within Solusi Bangun
Solusi Bangun Indonesia. Indonesia.
2. Mewujudkan lingkungan kerja yang bebas dari 2. To foster a working environment free from discrimination,
diskriminasi, kekerasan, dan pelecehan, dalam rangka violence, and harassment, with the aim of creating
menghasilkan lingkungan yang lebih inklusif dan produktif a more inclusive and productive environment that
untuk mendorong keberlanjutan perusahaan. supports corporate sustainability.
3. Mengimplementasikan prinsip-prinsip RWP di lingkungan 3. To implement the principles of the RWP within the
Solusi Bangun Indonesia dan anak perusahaan/afiliasi: environment of Solusi Bangun Indonesia and its
subsidiaries/affiliates:
a. Mengakui dan menghargai perbedaan dalam a. To recognize and respect differences in a diverse
lingkungan kerja yang beragam dengan berbagai working environment encompassing a wide range
macam latar belakang etnis, ras, kebangsaan, warna of ethnic, racial, national, skin color, age, religious,
kulit, usia, agama, jenis kelamin, disabilitas, sudut gender, disability, perspective, or other individual
pandang atau karakteristik individu lainnya dan sudut characteristics, in order to promote a productive
pandang untuk mendorong lingkungan kerja yang working environment.
produktif.
b. Menjamin setiap karyawan tidak diperlakukan berbeda b. To ensure that no employee is treated differently on
karena karakteristiknya serta memiliki kesempatan account of their individual characteristics, and that
akses sarana dan prasarana yang sama dan adil. all employees have equal and fair access to facilities
and infrastructure.
c. Menciptakan dan membangun lingkungan kerja yang c. To create and maintain a mutually respectful
saling menghargai, tidak melakukan diskriminasi, working environment that is free from discrimination,
kekerasan dan pelecehan dalam bentuk apa pun. violence, and harassment in any form.
4. Bagi seluruh karyawan yang mengalami, melihat, dan/atau 4. All employees who experience, witness, and/or
mendengar terjadinya tindakan diskriminasi, kekerasan, become aware of acts of discrimination, violence,
dan pelecehan yang terjadi di lingkungan Solusi Bangun or harassment occurring within the Solusi Bangun
Indonesia dan anak perusahaan/afiliasi, wajib melaporkan Indonesia environment and its subsidiaries/affiliates
melalui whistleblowing system yang telah disediakan are obligated to report such incidents through the
dengan mengikuti persyaratan dan ketentuan yang telah designated whistleblowing system, in accordance with
ditetapkan. the established requirements and provisions.
5. Solusi Bangun Indonesia melakukan penindakan 5. Solusi Bangun Indonesia takes action against all
terhadap setiap bentuk pelanggaran dan menerapkan forms of violations and applies sanctions consistently
sanksi secara konsisten dan konsekuen sesuai dengan and consequentially in accordance with applicable
mekanisme yang berlaku. mechanisms.
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04 Tinjauan Pendukung Bisnis
Overview of Business Support Units
PIHAK PENGELOLA SDM HC MANAGEMENT
Pihak pengelola SDM Perseroan menjadi tanggung jawab The management of the Company's human capital falls
Finance & Risk Management Directorate. Informasi struktur under the responsibility of the Finance & Risk Management
Finance & Risk Management Directorate adalah sebagai Directorate. Information regarding the structure of the
berikut: Finance & Risk Management Directorate is as follows:
Tabel Struktur Pengelola SDM Table of HC Management Structure
Finance & Risk Management
Directorate
Finance & Risk Management Director
Asruddin
Finance Legal, Governance, Risk and Human Capital
Finance Group Head Compliance Human Capital Group Head
Farid Nugraha LGRC Group Head Henny Ristyowati
Andika Lukmana
Corporate Controlling HC Policy & Industrial Relation
Corporate Controlling Manager Corporate Security HC Policy & Industrial Relation Manager
Corporate Security Manager
Damar Satrio Guntoro Vacant
Steven Sangi
Order to Cash (O2C) HCBP for Cement
Finance Group Head Corsec & GRC HCBP for Cement
Corsec & GRC Manager
Fany Wulandari Hendro Purnomo
Ratna Irawati
Statutory Reporting & Investor HCBP for Non Cement
Relations General Legal HCBP for Non Cement
Statutory Reporting & Inv. Relations Mgr. General Legal manager
Angkat Awitono (Pgs)
Driya Sudaryono Dzikki Muhammad
Performance & People Management
TAX Head of Performance & People
Tax Manager Management
Sheren Yoshika Tri Suharyanto (Pgs)
TREASURY Total Reward & Employee Relation
Treasury Manager Total Reward & Employee Relation
Adi Purnomo Manager
Tanty Juana Sari
PT Solusi Bangun Indonesia Tbk 131
Page 134
TUGAS DAN TANGGUNG JAWAB PENGELOLA SDM DUTIES AND RESPONSIBILITIES OF THE HC
MANAGEMENT FUNCTION
Finance & Risk Management Directorate memiliki tugas dan The Finance & Risk Management Directorate carries the
tanggung jawab sebagai berikut: following duties and responsibilities:
Membawahi Legal, Governance, Risk Management, To oversee the Legal, Governance, Risk Management,
Compliance & Corporate Secretary Group Function, Human Compliance & Corporate Secretary Group Function, Human
Capital Group Function, Finance Group Function dan Capital Group Function, Finance Group Function, and
fungsi lainnya yang diperlukan oleh Perseroan yang akan other functions as required by the Company, which shall
disebutkan kemudian dalam dokumen Perseroan mengenai be specified in the Company's organizational structure
struktur organisasi Perseroan serta bertanggung jawab documentation, and to be responsible for managing
dalam mengelola dan mengendalikan strategi, perencanaan, and controlling the strategies, planning, budgeting, and
anggaran dan pelaksanaan fungsi Perseroan khususnya: implementation of the Company's functions, specifically:
1. Pengelolaan sistem sumber daya manusia, baik organisasi 1. Management of the human capital system,
maupun tenaga kerja, mulai dari proses struktur organisasi, encompassing both organizational and workforce
pengelolaan pekerjaan dan grading, rekrutmen tenaga aspects, from organizational structure processes, job
kerja, promosi, mutasi, demosi hingga pengakhiran and grading management, workforce recruitment,
tenaga kerja. promotion, transfer, and demotion, through to workforce
separation.
2. Pengembangan kompetensi dan talenta sumber daya 2. Development of human capital competencies and talent
manusia untuk meningkatkan daya saing Perseroan. to enhance the Company's competitiveness.
3. Pengelolaan kepatuhan Perseroan terhadap standar- 3. Management of the Company's compliance with
standar dan peraturan yang berlaku terhadap applicable standards and regulations pertaining to the
keberlangsungan operasional Perseroan. continuity of the Company's operations.
4. Rencana kerja dan anggaran pada Legal, Governance, 4. Work plans and budgets for the Legal, Governance, Risk
Risk Management, Compliance & Corporate Secretary Management, Compliance & Corporate Secretary Group
Group Function, Corporate Security, Human Capital Group Function, Corporate Security, Human Capital Group
Function, Finance Group Function serta mengevaluasi Function, and Finance Group Function, as well as the
capaiannya. evaluation of their respective achievements.
5. Melaksanakan identifikasi dan mitigasi risiko-risiko yang 5. Conducting identification and mitigation of risks that
berdampak terhadap pencapaian target operasional impact the achievement of operational targets in Human
pengelolaan sumber daya manusia, kepatuhan dan tata Capital management, compliance, and corporate
kelola Perseroan. governance.
6. Pengelolaan aktivitas penjagaan, pengawasan dan 6. Management of activities related to the safeguarding,
pengamanan asset fisik Perseroan dan manusia. supervision, and security of the Company's physical
7. Strategi, kebijakan, prosedur dan kegiatan yang berkaitan assets and personnel.
dengan pengelolaan keuangan, pencatatan akuntansi 7. Strategies, policies, procedures, and activities related to
dan manajemen risiko keuangan (termasuk ICOFR). financial management, accounting records, and financial
risk management (including ICOFR).
8. Mitigasi risiko-risiko yang berdampak terhadap 8. Mitigation of risks that impact the achievement of
pencapaian target rasio keuangan dan pengelolaan financial ratio targets and budget management.
anggaran.
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PETA JALAN PENGELOLAAN SDM HC MANAGEMENT ROADMAP
Berdasarkan Rencana Jangka Panjang Perusahaan (RJPP), In accordance with the Company's Long-Term Plan (Rencana
di dalamnya mengatur mengenai skema pengelolaan SDM Jangka Panjang Perusahaan/RJPP), which governs the
Perseroan. Perseroan telah menyusun peta jalan pengelolaan framework for the Company's Human Capital management,
SDM untuk tahun 2024-2026 sebagai berikut: the Company has developed a Human Capital Management
Roadmap for the period 2024-2026, as follows:
Peta Jalan Pengelolaan SDM HC Management Roadmap
Business Focus 2024 2025 2026
Operational Ideal Organization 1st Phase Ideal Organization – 2nd Phase Adaptive & Agile Organization
Excellence
Sustainable • Disability Recruitment
Development • Sourcing from Communities
New System for New Employees Integrated Remuneration System
Process
and Asset HC Business Process Optimization HC Business Process Excellence
Optimization
SDC as Profit Center
World Class Talent with Strong Capability
People and Cycle of Expert, Improving Talent Thru Innovation Culture, Talent Fast Track Development Program, Talent Operational Excellence
Leader
Innovation Program
CLA Negotiation CLA Alignment
DEMOGRAFI KARYAWAN EMPLOYEE DEMOGRAPHICS
Informasi komposisi karyawan berdasarkan jenis kelamin, Information on employee composition by gender,
tingkat manajemen, kelompok usia, tingkat pendidikan dan management level, age group, educational level, and
status ketenagakerjaan telah disajikan dalam bab Profil employment status has been presented in the Company
Perusahaan pada pembahasan Demografi Karyawan. Profile chapter under the Employee Demographics section.
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REKRUTMEN KARYAWAN DAN TINGKAT TURNOVER EMPLOYEE RECRUITMENT AND TURNOVER RATE
Rekrutmen Karyawan Employee Recruitment
Perseroan telah memiliki kebijakan mengenai mekanisme The Company has established a policy governing the
rekrutmen karyawan baru. Dalam kebijakan tersebut proses mechanism for new employee recruitment. Under this
rekrutmen dilakukan dengan mekanisme sebagai berikut: policy, the recruitment process is carried out through the
following mechanism:
Start A
TIDAK
Membuat
Employee
Requisition (ER) Lolos?
Hiring Manager
Menandatangani
1 AH Form &
Job YA mengirimkannya
Description kembali ke TA
Wawancara 9
Kandidat bersama AH Form
HCBP/ HCM
6
Sistem HC Interview
Result Form
YA
Pencarian Seleksi Wawancara Assessment Mempersiapkan
Kandidat
Pelamar Pelamar Kandidat & Medical AH Form
Lolos? Lolos? YA external/ INTERNAL C
2 3 4 Check Up internal?
Interview 7 8
AH Form
Application TIDAK
Form
Mengirimkan
Talent Acquisition
pemberitahuan TIDAK EKSTERNAL
penolakan
B 5
B
C
A TIDAK
Melakukan Melakukan Kandidat terpilih Memberikan
Kandidat
End pencatatan di YA Lolos? Pre- menandatangani YA menerima penawaran Kerja
Sistem HC Employment Perjanjian Kerja tawaran?
sistem HC bagi kandidat
Screening
13 12 terpilih
11 10 AH From
TIDAK Perjanjian
Kerja CR From
Application
B
Form
Prosedur Penerimaan Karyawan Employee Recruitment Procedure
1) Seleksi penerimaan untuk posisi yang berada di Non- 1) Selection for Non-Management Level (NML) positions
Management Level (NML) akan diprioritaskan kepada will prioritize graduates of the Company's Vocational
lulusan Program Pendidikan Kejuruan Perusahaan dan/ Education Program and/or Diploma 3 graduates who
atau lulusan Diploma 3 yang telah memenuhi persyaratan. have met the requirements.
2) Seleksi penerimaan untuk posisi yang berada di First 2) The recruitment selection for positions at the First
Management Level (FML) akan diprioritaskan kepada Management Level (FML) shall prioritize graduates of the
lulusan saringan Rekrutmen Bersama BUMN (RBB) yang Joint State-Owned Enterprise Recruitment (Rekrutmen
telah dididik sesuai standar Perusahaan dan/atau lulusan Bersama BUMN/RBB) screening process who have been
Sarjana yang telah memenuhi persyaratan. trained in accordance with the Company's standards
and/or Bachelor's degree graduates who have fulfilled
the applicable requirements.
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3) Semua kandidat yang memenuhi kualifikasi wajib 3) All qualified candidates are required to participate in the
mengikuti proses seleksi. Mekanisme seleksi penerimaan selection process. The employee recruitment selection
karyawan diatur dalam Prosedur Penerimaan Karyawan. mechanism is regulated in the Employee Recruitment
4) Kandidat internal yang dapat mengikuti proses seleksi Procedure.
adalah karyawan yang sudah menjabat di posisinya selama 4) Internal candidates who are eligible to participate in the
minimal 1 (satu) tahun dan menyerahkan persetujuan selection process are employees who have served in
tertulis dari Atasan langsung (Surat Pernyataan their position for at least 1 (one) year and have submitted
Persetujuan Atasan, Lampiran 1), dimana persetujuan written approval from their immediate supervisor
tersebut diberikan dengan mempertimbangkan (Supervisor's Approval Statement Letter, Attachment
kebutuhan operasional Perusahaan. 1), which approval is given taking into account the
Company's operational needs.
5) Jika Atasan membutuhkan waktu lebih lama dari 1 (satu) 5) If the supervisor requires more than 1 (one) month to
bulan untuk melepaskan kandidat terpilih, maka Direktur release the selected candidate, the relevant Director will
terkait akan membuat keputusan mengenai perpindahan decide based on the candidate's transfer to their new
kandidat tersebut ke posisi barunya beserta tanggal position, along with an effective date for the transfer.
efektif kepindahan.
Proses seleksi mempertimbangkan: The selection process takes into consideration the following:
a. Past performance, kinerja dan kontribusi karyawan (atau a. Past Performance: the employee's (or prospective
kandidat potensial) dalam menyelesaikan target secara candidate's) performance and contribution in
konsisten (sustain performance). consistently achieving targets (sustained performance).
b. Present readiness, kesesuaian antara persyaratan b. Present Readiness: the alignment between the job
pekerjaan (job requirement) dengan kompetensi dan requirements and the employee's (or prospective
pengalaman karyawan (atau kandidat potensial). candidate's) competencies and experience.
c. Future potential, kapasitas dan kemampuan karyawan c. Future Potential: the capacity and ability of the employee
(atau kandidat potensial) untuk dikembangkan di masa (or prospective candidate) to be developed in the future.
depan
Di tahun 2025, Perseroan telah berhasil melakukan In 2025, the Company successfully recruited a total of
rekrutmen terhadap sebanyak 26 (dua puluh enam) karyawan. 26 (twenty-six) employees. The recruitment process was
Proses rekrutmen dilakukan secara terbuka dan disesuaikan conducted openly and in accordance with the Company's
dengan kebutuhan Perseroan. Rekrutmen juga dilakukan needs. Recruitment was also carried out with due regard
dengan mengedepankan kepatuhan terhadap ketentuan dan for compliance with applicable statutory and regulatory
kebijakan peraturan perundang-undangan yang berlaku. provisions.
Tabel Rekrutmen Karyawan Baru Tahun 2025 Table of New Employee Recruitment in 2025
2021 51 orang | employees
2022 61 orang | employees
2023 43 orang | employees
2024 41 orang | employees
2025 26 orang | employees
PT Solusi Bangun Indonesia Tbk 135
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Tingkat Turnover Employee Turnover Rate
Di sepanjang tahun 2025, Perseroan mencatatkan tingkat Throughout 2025, the Company recorded an employee
perputaran karyawan sebesar 9,4%. Tingkat perputaran turnover rate of 9.4%. The Company's employee turnover
karyawan Perseroan adalah sebagai berikut: rate is as follows:
Tabel Tingkat Perputaran Karyawan Tahun 2025 Table of Employee Turnover Rate in 2025
2021 4.68%
2022 4.93%
2023 7.13%
2024 14.05%
2025 9,4%
PENGEMBANGAN KOMPETENSI SDM HC COMPETENCY DEVELOPMENT
Kebijakan Pengembangan SDM HC Development Policy
Perseroan melaksanakan pelatihan dan pengembangan The Company carries out training and development
terhadap karyawan dengan menyediakan fasilitas, for its employees by providing the necessary facilities,
infrastruktur dan hal lain yang diperlukan dalam proses infrastructure, and other resources required in the
tersebut. Perseroan memberikan kesempatan yang sama process. The Company provides equal opportunities to
kepada setiap karyawan untuk mengikuti pelatihan dan all employees to participate in training and development
pengembangan dalam hal Leadership Development maupun programs, encompassing both Leadership Development
Technical & Skill Development. and Technical & Skill Development.
Perseroan melalui manajer lini atau atasan membuat Through line managers or direct supervisors, the Company
kesepakatan dengan karyawan yang akan mendapatkan enters into agreements with employees who are to receive
pelatihan khusus untuk tetap pada unit kerjanya dalam specialized training, requiring them to remain in their
periode sekurang-kurangnya 3 (tiga) bulan setelah pelatihan respective work units for a period of no less than 3 (three)
dilaksanakan guna memastikan terjadinya alih-keterampilan months following the completion of the training, in order to
dan alih-pengetahuan di departemen terkait. ensure the effective transfer of skills and knowledge within
the relevant department.
Perseroan senantiasa melakukan peningkatan terhadap The Company consistently enhances employee
kompetensi karyawan melalui berbagai program competencies through various development programs
pengembangan dalam bentuk pendidikan dan pelatihan. in the form of education and training. These efforts are
Upaya ini dilakukan untuk menciptakan SDM yang andal, undertaken to cultivate reliable and competent Human
kompeten, serta mampu beradaptasi dengan dinamika Capital that is capable of adapting to the dynamics of the
industri. Program pengembangan kompetensi karyawan industry. Employee competency development programs are
dilaksanakan sesuai kebutuhan organisasi Perusahaan implemented in accordance with the organization's needs
terhadap kapabilitas dan kompetensi karyawan, melalui with respect to employee capabilities and competencies,
penyelenggaraan baik yang dilakukan secara internal maupun through initiatives conducted both internally and in
melalui kerja sama dengan pihak eksternal. collaboration with external parties.
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Model Pelatihan SDM HC Training Model
Perseroan menerapkan model pelatihan kompetensi The Company applies an employee competency training
karyawan yang telah disesuaikan dengan model pembelajaran model that has been adapted to the SIG learning model.
SIG.
Model Pelatihan* Implementasi (%)
Training Model* Implementation (%)
Pembelajaran Digital | Digital Learning 49%
Pembelajaran di Kelas | Classroom Learning 33%
Belajar dan Berbagi | Learn and Share 11%
Sertifikasi | Certification 4%
Lokakarya | Workshop 1%
Daring – LinkedIn | Online - LinkedIn 1%
Mentoring 1%
*Model Pelatihan mengacu kepada model pembelajaran SIG | The Training Model is based on the SIG learning model
Tujuan Program Pelatihan SDM Objectives of the HC Training Program
Dalam implementasinya, Perseroan menjalankan program In its implementation, the Company carries out training
pelatihan dengan tujuan sebagai berikut: programs with the following objectives:
Tujuan Pelatihan Implementasi (%)
Training Objective Implementation (%)
Fungsional - Memenuhi kompetensi teknikal (Technical Competencies) |
55%
Functional – To fulfill Technical Competencies
Korporat - Memenuhi kepatuhan atas pelatihan korporat |
31%
Corporate – To fulfill compliance with corporate training requirements
Kepemimpinan - Memenuhi kompetensi perilaku (Behaviour Competencies) |
14%
Leadership – To fulfill Behavioral Competencies
Program Pengembangan SDM Human Capital Development Programs
Di tahun 2025, Perseroan telah menyelenggarakan program In 2025, the Company implemented the following Human
pengembangan kompetensi SDM di antaranya: Capital competency development programs, among others:
Tabel Data Pelatihan SDM Tahun 2025 Table of HC Training Data in 2025
Kompetensi Pelatihan ID Pengguna
No
Competency Training User ID
Pembelajaran di Kelas | Classroom Learning 177
Pembelajaran Digital | Digital Learning 4.171
1 Korporat | Corporate
Mentoring 58
Belajar dan Berbagi | Learn and Share 400
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Kompetensi Pelatihan ID Pengguna
No
Competency Training User ID
Pembelajaran di Kelas | Classroom Learning 2.597
Pembelajaran Digital | Digital Learning 689
Daring – LinkedIn | Online – LinkedIn 100
2 Fungsional | Functional Mentoring 2
Lokakarya | Workshop 139
Sertifikasi | Certification 400
Belajar dan Berbagi | Learn and Share 655
Pembelajaran di Kelas | Classroom Learning 447
3 Kepemimpinan | Leadership Mentoring 38
Lokakarya | Workshop 1
Total 9.874
Jam Pelatihan 2025 2025 Training Hours
Secara berkala, Perseroan memberikan waktu pelatihan yang On a regular basis, the Company allocates proportional
proporsional dan disesuaikan dengan kebutuhan karyawan. training hours tailored to the needs of its employees.
Informasi jam pelatihan karyawan di tahun 2025 adalah Information on employee training hours in 2025 is as follows:
sebagai berikut:
2025
Jumlah Pekerja
Rata-rata Jam
yang memperoleh
Jam Pelatihan Setiap
Uraian Pelatihan
Pelatihan Pekerja
Description Number of
Training Hour Average Training
Employees Who
Hours per Employee
Received Training
(a) (b) (c = a/b)
Keseluruhan | Overall 54.311,82 1.568 34,64
In-house 52.287,32 1.523 34,33
Public 2.024,5 45 44,99
Berdasarkan Usia | By Age Group
<25 tahun | <25 years old 147 6 24,50
25-30 tahun | 25-30 years old 3.599,78 77 46,75
31-35 tahun | 31-35 years old 7.440,5 186 40,00
36-40 tahun | 36-40 years old 13.544,53 331 40,92
41-45 tahun | 41-45 years old 9.517,37 264 36,05
46-50 tahun | 46-50 years old 9.633,74 336 28,67
> 51 tahun | > 51 years old 10.428,9 368 28,34
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2025
Jumlah Pekerja
Rata-rata Jam
yang memperoleh
Jam Pelatihan Setiap
Uraian Pelatihan
Pelatihan Pekerja
Description Number of
Training Hour Average Training
Employees Who
Hours per Employee
Received Training
(a) (b) (c = a/b)
Berdasarkan Jenis Kelamin | By Gender
Laki-Laki | Male 48.951,09 1409 34,74
Perempuan | Female 5.360,73 159 33,72
Berdasarkan Level Jabatan | By Position Level
Band 1 371,33 15 24,76
Band 2 1175 36 32,64
Band 3 15.655,06 377 41,53
Band 4 35.378,93 1.032 34,28
Band 5 1731,5 108 16,03
Pelatihan bagi Pra-Pensiun Pre-Retirement Training
Perseroan memberikan pelatihan pra-pensiun sebagai The Company provides pre-retirement training as a process
proses pembekalan pengetahuan dan ketrampilan tertentu, of equipping employees with specific knowledge and skills,
serta persiapan psikologis kepada karyawan sebelum as well as psychological preparation, prior to their entry into
memasuki masa pensiun. Pelatihan pra-pensiun dimulai saat retirement. Pre-retirement training commences 5 (five) years
5 (lima) tahun menjelang pensiun, dan dilaksanakan minimal 1 before the retirement date and is conducted at least once a
(satu) tahun sekali oleh Perusahaan. Setiap karyawan dapat year by the Company. Each employee may participate in up
mengikuti 3 (tiga) kali kesempatan, sehingga saat pensiun to 3 (three) sessions, so that upon retirement, employees
karyawan diharapkan: are expected to:
1. Tetap dapat melakukan kegiatan yang produktif. 1. Continue to engage in productive activities.
2. Dapat mengembangkan kualitas dan bakatnya. 2. Be able to develop their qualities and talents.
3. Dapat memberikan nilai lebih bagi keluarga dan 3. Be able to add value to their families and surrounding
masyarakat sekitarnya. communities.
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Pelatihan dan pembekalan pra-pensiun diberikan kepada Pre-retirement training and preparation are provided to karyawan beserta suami/istri. Seluruh program pelatihan employees together with their spouses. All pre-retirement pra-pensiun dikoordinasikan oleh bagian Learning and training programs are coordinated by the Company's Development Perusahaan dengan memperhatikan kebutuhan Learning and Development division, with due regard for the peserta. needs of the participants. BIAYA PENGEMBANGAN SDM 2025 HC DEVELOPMENT EXPENDITURE IN 2025 Di tahun 2025, Perseroan telah merealisasikan anggaran In 2025, the Company realized a budget allocation for untuk pengembangan SDM sejumlah Rp4,27 miliar. Human Capital development in the amount of Rp4.27 billion. Perseroan berkomitmen untuk senantiasa meningkatkan The Company is committed to continuously enhancing nilai dan kualitas SDM yang dimiliki. Upaya ini dilakukan untuk the value and quality of its Human Capital, in pursuit of a mewujudkan masa depan bisnis yang berkelanjutan. sustainable business future. KEBIJAKAN KESETARAAN GENDER GENDER EQUALITY POLICY Perseroan berkomitmen menerapkan kebijakan kesetaraan The Company is committed to implementing a gender gender kepada seluruh karyawan. Dalam implementasinya, equality policy for all employees. In practice, there tidak terdapat perbedaan pelaksanaan tugas dan tanggung is no differentiation in the assignment of duties and jawab kepada karyawan laki-laki atau pun karyawan responsibilities between male and female employees. The perempuan. Perusahaan telah memastikan bahwa tiap-tiap Company ensures that each employee is afforded equal karyawan telah memperoleh kesempatan kerja serta peluang employment opportunities and career prospects, without karier yang setara, tanpa pembedaan terkait latar belakang distinction based on employee identity, including gender, identitas karyawan, mencakup identitas jenis kelamin, etnis, ethnicity, religion, or physical disability. agama, hingga keterbatasan fisik. 140 Laporan Tahunan 2025 Annual Report
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KEBIJAKAN PEKERJA DI BAWAH UMUR DAN PEKERJA CHILD LABOR AND FORCED LABOR POLICY
PAKSA
Perseroan memastikan bahwa tidak terdapat karyawan yang The Company ensures that no underage employees are
bekerja di bawah umur. Hal ini diwujudkan melalui penetapan employed within its organization. This is upheld through the
standar minimum usia untuk bekerja di Perseroan. Perseroan establishment of a minimum age standard for employment
juga tidak mempekerjakan karyawan secara paksa. at the Company. The Company likewise does not engage in
any form of forced labor.
KEBIJAKAN UPAH MINIMUM KARYAWAN MINIMUM WAGE POLICY
Dalam implementasinya, Perseroan menjalankan pengelolaan In its implementation, the Company manages its Human
SDM melalui pemenuhan kesejahteraan karyawan. Perseroan Capital through the fulfillment of employee welfare. The
memastikan tiap-tiap karyawan telah mendapat besaran Company ensures that each employee receives fair and
remunerasi secara layak, sesuai ketentuan yang berlaku adequate remuneration in accordance with applicable
mencakup ketentuan terkait besaran upah minimum. provisions, including those pertaining to the minimum wage
requirements.
Tabel Upah Minimum Regional Table of Regional Minimum Wage
Persentase Entry
UMR 2025
Daerah Persentase Overall Level
2025 Regional
Region Overall Percentage Entry Level
Minimum Wage
Percentage
Jakarta 5.396.761 745% 451%
Aceh Besar 3.685.615 1090% 660%
Cilacap 2.640.248 1522% 922%
Tuban 3.050.400 1317% 798%
Kabupaten Bogor | Bogor Regency 4.877.211 824% 499%
Rincian terkait bentuk kesejahteraan bagi karyawan telah Further details regarding the forms of employee welfare
dijelaskan di dalam sub-bab Laporan Keberlanjutan bagian have been elaborated in the Regional Minimum Wage
Upah Minimum Regional. section of the Sustainability Report.
RENCANA PENGEMBANGAN SDM 2026 HC DEVELOPMENT PLAN FOR 2026
Perseroan telah merencanakan program pengembangan The Company has planned a Human Capital competency
kompetensi SDM berdasarkan roadmap pengelolaan SDM development program in accordance with the established
untuk tahun 2026-2030. Human Capital Management Roadmap for the period 2026–
2030.
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Teknologi Informasi
Information Technology
Perseroan menyadari bahwa
KOMITMEN DAN KEBIJAKAN PENGELOLAAN TI
pengelolaan Teknologi Informasi Pengelolaan terhadap Teknologi Informasi diharapkan
(TI) menjadi hal penting untuk terus mampu terlaksana secara adaptif guna merespon tantangan,
dan diharapkan mampu menghadirkan daya saing yang kuat
dikembangkan dengan selaras melihat
untuk Perseroan.
laju digitalisasi dan perkembangan
zaman yang semakin cepat. Perseroan berkomitmen melakukan pengelolaan dan
pengembangan Teknologi Informasi dengan maksimal.
The Company recognizes that
Melalui pemanfaatan fungsi dengan bijak, diharapkan mampu
the management of Information meningkatkan kinerja Perseroan di masa mendatang.
Technology (IT) is a critical area that Perseroan secara berkala memperhatikan kelayakan baik
dari segi infrastruktur, aplikasi, keamanan sistem jaringan,
must be continuously developed in
hingga Sumber Daya Manusia pengelola TI. Perseroan
alignment with the accelerating pace senantiasa memastikan bahwa fungsi TI yang dijalankan
of digitalization and the ever-evolving memiliki kesiapan, keandalan, dan berjalan dengan baik.
technological landscape.
IT MANAGEMENT COMMITMENT AND POLICY
IT management is expected to be carried out adaptively
in order to respond to emerging challenges, and to deliver
strong competitiveness for the Company.
The Company is committed to managing and developing
Information Technology by maximizing its potential. Through
the prudent utilization of IT functions, the Company aims
to enhance its performance in the future. The Company
regularly assesses the adequacy of its IT infrastructure,
applications, network system security, and IT Human Capital.
The Company consistently ensures that its IT functions are
maintained in a state of readiness and reliability, and that they
operate effectively.
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Teknologi Informasi
Information Technology
PIHAK PENGELOLA TI IT MANAGEMENT AUTHORITY
Pihak pengelola TI Perseroan menjadi tanggung jawab The management of the Company's IT falls under the
Departemen MOS (Management Operation and Support). responsibility of the MOS (Management Operation and
Departemen MOS (Management Operation and Support) Support) Department. The MOS (Management Operation and
bertanggung jawab mengelola TI di seluruh lokasi kerja Support) Department is responsible for managing IT across
Perseroan. all of the Company's work locations.
Informasi struktur Departemen MOS (Management Operation Information regarding the structure of the MOS (Management
and Support) adalah sebagai berikut: Operation and Support) Department is as follows:
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Tabel Struktur Departemen MOS (Management Operation Tabel Struktur Departemen MOS (Management Operation
and Support) and Support)
DIREKTORAT OPERASI
OPERATION DIRECTORATE
DIREKTUR OPERASI
OPERATION DIRECTOR
MANAJEMEN & PENDUKUNG OPERASI |
MANAGEMENT & OPERATION SUPPORT
KEPALA MANAJEMEN & PENDUKUNG OPERASI |
MANAGEMENT & OPERATION SUPPORT HEAD
TATA KELOLA DAN KEAMANAN | MANAJEMEN PENGEMBANGAN & OPERASI |
PENDUKUNG OPERASI / OPERATION SUPPORT
GOVERNANCE AND SECURITY DEVELOPMENT & OPERATION MANAGEMENT
MANAJER PENDUKUNG OPERASI | OPERATION
MANAJER TATA KELOLA & KEAMANAN | MANAJEMEN PENGEMBANGAN & OPERASI |
SUPPORT MANAGER
GOVERNANCE & SECURITY MANAGER DEVELOPMENT & OPERATION MGT. MANAGER
PETUGAS KEAMANAN & PETUGAS LAYANAN PETUGAS TEKNOLOGI PELAYANAN CIL | PELAYANAN NAR | NAR PELAYANAN TUB | TUB PELAYANAN LHO | LHO
KEPATUHAN | PETUGAS SOD | UMUM PENGEMBANGAN INTI PENGEMBANGAN SPESIALIS NC | SPESIALIS CDC | CIL SERVICE DELIVERY SERVICE DELIVERY SERVICE DELIVERY SERVICE DELIVERY
SECURITY & SOD OFFICER & OPERASI | DEVOPS & OPERASI | DEVOPS NC SPECIALIST CDC SPECIALIST
COMMON SERVICES PEMIMPIN PELAYANAN PEMIMPIN PELAYANAN PEMIMPIN PELAYANAN PEMIMPIN PELAYANAN
COMPLIANCE OFFICER CORE TECHNOLOGIES
OFFICER | SERVICE DELIVERY | SERVICE DELIVERY | SERVICE DELIVERY | SERVICE DELIVERY
OFFICER
LEAD LEAD LEAD LEAD
TUGAS DAN TANGGUNG JAWAB PENGELOLA TI DUTIES AND RESPONSIBILITIES OF THE IT MANAGEMENT
FUNCTION
Departemen MOS (Management Operation and Support) The MOS (Management Operation and Support) Department
memiliki tugas dan tanggung jawab sebagai berikut: carries the following duties and responsibilities:
1. Dept MOS melakukan risk assessment terhadap kegiatan 1. The MOS Department conducts risk assessments of
pengelolaan TI, membuat kebijakan dan prosedur TI, IT management activities, formulates IT policies and
mengelola TI secara mandiri dan berkoordinasi dengan procedures, manages IT independently, and coordinates
pihak ICT SIG agar selalu align dengan kebijakan SIG with SIG's ICT division to ensure continuous alignment
selaku induk perusahaan. with the policies of SIG as the parent company.
2. Dept MOS dengan partner mengelola TI untuk Sistem 2. The MOS Department, together with its partners,
SAP Solusi Bangun Indonesia, End user Support, BSC manages IT for Solusi Bangun Indonesia's SAP System,
(Business Service Centre for Finance), dan Service Desk End User Support, BSC (Business Service Centre for
(ITSC & BSC). Finance), and Service Desk (ITSC & BSC).
3. Dept MOS dengan partner mengelola link dan network 3. The MOS Department, together with its partners,
firewall (SD WAN) Solusi Bangun Indonesia termasuk manages Solusi Bangun Indonesia's links and network
jaringan internal mulai dari main switch sampai dengan firewall (SD-WAN), including the internal network from the
end point user. main switch through to end-point users.
TUJUAN PENGELOLAAN TI IT MANAGEMENT OBJECTIVES
Tujuan pengelolaan TI adalah untuk melayani kegiatan bisnis The objective of IT management is to serve Solusi Bangun
Solusi Bangun Indonesia agar dapat lebih efisien dan efektif Indonesia's business activities in a more efficient and effective
dengan tetap menjaga keamanan data perusahaan dari manner, while maintaining the security of the Company's data
sisi kerahasiaan (confidentiality), keutuhan (integrity) dan in terms of confidentiality, integrity, and availability.
ketersediaannya (availability).
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PEDOMAN PENGELOLAAN TI IT MANAGEMENT GUIDELINES
Dalam mengelola TI Perseroan, Dept. MOS mengikuti Surat In managing the Company's IT, the MOS Department
keputusan Direksi PT Semen Indonesia (Persero) Tbk No. adheres to the Board of Directors' Decree of PT Semen
041/kpts/Dir/2023 tentang prinsip Penyelenggaraan ICT Indonesia (Persero) Tbk No. 041/kpts/Dir/2023 concerning
(Information & Communication technology). Dept. MOS Solusi the Principles of ICT (Information & Communication
Bangun Indonesia juga memiliki dan menjalankan Kebijakan Technology) Implementation. The Solusi Bangun Indonesia
TI Solusi Bangun Indonesia, Pedoman/Panduan TI Solusi MOS Department also maintains and implements the Solusi
Bangun Indonesia dan Prosedur TI Solusi Bangun Indonesia Bangun Indonesia IT Policy, Solusi Bangun Indonesia IT
dalam mengelola Pengembangan TI. Guidelines, and Solusi Bangun Indonesia IT Procedures in the
management of IT Development.
PETA JALAN PENGELOLAAN TI IT MANAGEMENT ROADMAP
Berdasarkan Rencana Jangka Panjang Perusahaan (RJPP), In accordance with the Company's Long-Term Plan (Rencana
di dalamnya mengatur mengenai skema pengelolaan TI Jangka Panjang Perusahaan/RJPP), which governs the
Perseroan. Perseroan telah menyusun peta jalan pengelolaan framework for the Company's IT management, the Company
TI untuk tahun 2023-2025 sebagai berikut: has developed an IT Management Roadmap for the period
2023-2025, as follows:
Peta Jalan Pengelolaan TI Tahun 2023-2025 IT Management Roadmap in 2023-2025
Business Focus 2023 2024 2025
Operational
Excellence
Sustainable
Development
Continue Digital Transformation & Dimex Project (ML Initiatives, Automation, APC N2, Cil, TQ etc)
Complete IT Governance Policy and Procedure IT maturity level assessment ISMS Implementation
IT Procedure Internal Audit Enhancement IT control ICS Identity and Access Management Tool (SSO & MFA)
Implement SDWAN technology Wireless connection improvement Integrated monitoring system
Moving critical server to cloud Managed services infrastructure
Process
and Asset OT & IT Security review
Optimization Vulnerability & Penetration test major apps
Continue e-form deployment – approval process via electronic base form
Utilize new tech e.g containeraized Docker) for major app to improve reliability
End user device improvement
BPT, SAP HANA & Big Data Implementation (align with holding)
Develop talent related Data Analytics & Machine Learning. Talent is available per directorate.
People and Training for Office365 features (PowerApp,
Leader PowerAutomate, etc) to improve biz process.
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PENGEMBANGAN TI 2025 2025 IT DEVELOPMENT
Di sepanjang tahun 2025, Dept. MOS telah melakukan Throughout 2025, the MOS Department carried out the
pengembangan TI sebagai berikut: following IT development initiatives:
• Aplikasi e-form yang ditambah fitur dan menunya (e-form • e-Form application feature and menu enhancements
Enhancement): (e-Form Enhancement):
o Procurement – Instruksi Kepada Peserta Pemilihan o Procurement – Instructions to Selection Participants
(IKPP). (IKPP).
o Procurement Kerja Kerja Evaluasi (KKE). o Procurement – Work Evaluation Sheet (Kerja Kerja
Evaluasi/KKE).
o Procurement - Berita Acara Pembukaan Dokumen o Procurement – Minutes of Bid Document Opening.
Penawaran.
o Procurement - Persetujuan Hasil Pemilihan Penyedia – o Procurement – Approval of Vendor Selection Results
Harga di atas HPS. – Price Above the Owner's Estimate (HPS).
o Procurement - Laporan Hasil Pemilihan Penyedia o Procurement – Vendor Selection Results Report
(LHPP). (LHPP).
o Procurement - Surat Penetapan Pemenang, o Procurement – Winner Determination Letter, Winner
Pengumuman Pemenang, Pemberitahuan Pemenang. Announcement, and Winner Notification.
o SAP Access Control for external employee. o SAP Access Control for External Employees.
o Faktur Pajak Cancellation. o Tax Invoice Cancellation.
o Management of Change (MoC) – Corp Env & o Management of Change (MoC) – Corporate
Management System. Environment & Management System.
• Penetration Test untuk aplikasi eMR SHE, WOTM • Penetration Testing for the eMR SHE, WOTM Nathabumi,
Nathabumi, TPM Lhoknga, Linda Lhoknga. TPM Lhoknga, and Linda Lhoknga applications.
• Membuat IT Policy dan Procedure untuk MOS IT. • Development of IT Policy and Procedures for MOS IT.
• Go Live SENARAI (Solusi Bangun Indonesia Generative • Go-Live of SENARAI (Solusi Bangun Indonesia Generative
AI). AI).
• Training dan Pendampingan Dashboard Finance dengan • Training and Mentoring on the Finance Dashboard using
Aplikasi Power BI dan Sharepoint Portal. Power BI and SharePoint Portal applications.
• Solusi Bangun Indonesia Corporate Dashboard dengan • Solusi Bangun Indonesia Corporate Dashboard using
Aplikasi Power BI dan Sharepoint Portal. Power BI and SharePoint Portal applications.
• Procurement dan PMO Dashboard dengan Aplikasi Power • Procurement and PMO Dashboard using Power BI and
BI dan Sharepoint Portal. SharePoint Portal applications.
• Dimex Cafe Learn & Share via online MS Teams for • Dimex Cafe Learn & Share sessions conducted online via
Employee. MS Teams for employees.
• Mengembangkan aplikasi KENARI for Juara Inovasi. • Development of the KENARI application for Juara Inovasi
(Innovation Champion).
• Mengembangkan Solusi Bangun Indonesia Digital center • Development of the Solusi Bangun Indonesia Digital
and SIGMA Solusi Bangun Indonesia General Management Center and SIGMA Solusi Bangun Indonesia General
Archive. Management Archive.
• Mengembangkan TARA CORETAX mempercepat proses • Development of TARA CORETAX to accelerate data input
input data. processes.
• Integrated Dashboard CAMPS & Aplikasi ATICA. • Integrated Dashboard for CAMPS and the ATICA
application.
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• Pelatihan Power BI untuk Dept Quarry, Nathabumi, • Power BI Training for the Quarry, Nathabumi,
Sustainability, Legal, Finance, Perf Mgmt & Procurement. Sustainability, Legal, Finance, Performance Management,
Dengan total peserta sejak 2024 lebih dari 300 orang. and Procurement Departments, with a total of more than
300 training participants since 2024.
• Dashboard Development untuk Procurement, Nathabumi, • Dashboard Development for Procurement, Nathabumi,
Finance, Legal, dan lain-lain. Termasuk enhancement Finance, Legal, and other departments, including
Integrated Corp Performance Dashboard (ICPD). enhancements to the Integrated Corporate Performance
Dashboard (ICPD).
• Other Dimex Initiatives misal NOx Prediction Nar plant, Self • Other Dimex Initiatives, including NOx Prediction at the
Checking Broken Bag Detector, ACM Strength Prediction, Narogong Plant, Self-Checking Broken Bag Detector,
dan lain-lain. ACM Strength Prediction, and others.
• Memenuhi SLA operasional (Tiket Incident/Request/ • Fulfillment of operational SLA targets (Incident/Request/
Demand dan Uptime) sesuai dengan target. Demand Tickets and Uptime) in accordance with
established targets.
• Menjaga tingkat kepuasan dibuktikan dengan feedback • Maintaining satisfaction levels is evidenced by positive
yang positif melalui Manage Engine. feedback received through Manage Engine.
• Efisiensi Operasional dan Manajemen Biaya: • Operational Efficiency and Cost Management:
o Penarikan kabel FO di Cilacap. o Fiber optic cable installation at Cilacap.
o Penambahan MikroTik di Talavera. o Addition of MikroTik devices at Talavera.
o Pergantian Switch di Narogong. o Switch replacement at Narogong.
o Penambahan tautan baru di beberapa situs Solusi o Addition of new links at several Solusi Bangun Beton
Bangun Beton. sites.
o Pergantian Fortigate untuk plant automation. o Replacement of Fortigate units for plant automation.
PENGAPLIKASIAN TEKNOLOGI PERSEROAN THE COMPANY'S TECHNOLOGY APPLICATIONS
SENARAI Solusi Bangun Indonesia Generative AI SENARAI Solusi Bangun Indonesia Generative AI
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DIMEX CAFE DIMEX CAFE
BIAYA PENGEMBANGAN TI 2025 2025 IT DEVELOPMENT EXPENDITURE
Di tahun 2025, Perseroan telah merealisasikan anggaran In 2025, the Company realized a budget allocation for IT
untuk pengembangan TI sejumlah Rp45,45 miliar. Perseroan development in the amount of Rp45.45 billion. The Company
berkomitmen untuk senantiasa meningkatkan nilai dan is committed to continuously enhancing the value and quality
kualitas TI. Upaya ini dilakukan untuk mewujudkan masa of its IT, in pursuit of a sustainable business future through the
depan bisnis yang berkelanjutan dengan pemanfaatan utilization of reliable and adequate technology.
teknologi yang andal dan memadai.
RENCANA PENGEMBANGAN TI 2026 2026 IT DEVELOPMENT PLAN
Dept. MOS telah merencanakan program pengembangan The MOS Department has planned an IT development
TI berdasarkan roadmap yang telah ditentukan. Rencana program in accordance with the established roadmap. The
pengembangan TI Perseroan di tahun mendatang meliputi: Company's IT development plans for the coming year include
the following:
• Menerapkan alat Kampanye Kesadaran Keamanan TI, • Implementation of IT Security Awareness Campaign tools,
pengujian, dan Pelatihan. testing, and training.
• Menerapkan Sistem Manajemen Keamanan TI ISO 27001. • Implementation of the ISO 27001 IT Security Management
System.
• Terus menjalankan inisiatif manufaktur digital dan • Continuation of digital manufacturing initiatives and the
merangkul Industri 4.0, menerapkan pembelajaran mesin/ embrace of Industry 4.0, including the application of
AI, memperluas APC (Advanced Process Control) ke lini machine learning/AI, expansion of Advanced Process
produksi semen lainnya dan memperluasnya ke pabrik Control (APC) to other cement production lines, and
lain. extension to other plants.
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• Membangun Pusat Penyimpanan Data (Data Warehouse) • Development of a Data Warehouse and Business
dan Laporan/Dasbor Intelijen Bisnis seperti Power BI dan Intelligence Reports/Dashboards such as Power BI,
data dapat dianalisis oleh AI Generatif. enabling data to be analyzed by Generative AI.
• Menerapkan sensor IoT (Internet of Things) yang • Implementation of IoT (Internet of Things) sensors to
mengirimkan data untuk dianalisis dan menggunakan transmit data for analysis, and utilization of the data
data warehouse dan ilmu data untuk dapat memiliki data warehouse and data science to generate predictive
prediksi sehingga dapat menjalankan koreksi otomatis data, enabling automatic corrections to be applied where
jika diperlukan. necessary.
• Implementasi AI dalam rantai pasokan untuk • Implementation of AI in the supply chain to optimize
mengoptimalkan biaya pengiriman dan biaya operasional delivery costs and other operational costs.
lainnya.
• Memindahkan aplikasi penting ke penyimpanan cloud. • Migration of critical applications to cloud storage.
• Peningkatan perangkat wifi di semua lokasi. • Upgrade of Wi-Fi devices across all locations.
• Peningkatan/pembaruan perangkat pengguna akhir jika • Upgrade/refresh of end-user devices as required.
diperlukan.
• Memasang kabel fiber optik baru dan mengganti • Installation of new fiber optic cabling and replacement of
perangkat jaringan di area kritis. network devices in critical areas.
• Peningkatan sistem ERP dan perbaikan keandalan karena • Enhancement of the ERP system and improvement of its
SAP sudah mencapai akhir masa pakainya. reliability, as SAP has reached its end-of-life.
• Pengujian dan pembaruan kebijakan dan prosedur TI. • Testing and updating of IT Policies and Procedures.
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Analisis dan Pembahasan Manajemen Management Discussion & Analysis
Page 155
05
Page 156
Analisis dan Pembahasan Manajemen
Management Discussion & Analysis
Melalui 4 (empat) pabrik yang dimiliki,
Perseroan mempunyai keunggulan dalam TINJAUAN PEREKONOMIAN GLOBAL DAN
menjaga efisiensi dan efektivitas produksi, NASIONAL
sehingga bisa menghasilkan cost-to-serve MAKROEKONOMI GLOBAL TAHUN 2025
terbaik. Perseroan menargetkan untuk Memasuki akhir 2025, tekanan biaya energi global cenderung
mencapai indeks klinker 50%, meningkatkan mereda, namun volatilitas masih berisiko dikarenakan oleh
Thermal Substitution Rate (TSR) dengan ketidakpastian geopolitik. Berdasarkan data dari Bank Dunia
mengoptimalkan penggunaan bahan bakar harga Brent rata-rata di tahun 2025 tercatat di harga USD69/
alternatif hingga mencapai rata-rata 15,11%,
bbl (per barrel) turun sekitar 14,5% dibandingkan tahun
serta menjaga keandalan pabrik dengan
2024, dan di tahun 2026 diprediksi di harga USD60/bbl turun
mengurangi unplanned shutdown.
sekitar 13,4% dibandingkan rata rata 2025. Sedangkan untuk
Through its four (4) plants, the Company holds a
batu bara termal Australia, berdasarkan data dari Bank Dunia
competitive advantage in maintaining production
efficiency and effectiveness, enabling it to harga rata rata di tahun 2025 tercatat sebesar USD108,4/Mt,
achieve the best possible cost-to-serve. The turun sekitar 20,4% dibandingkan tahun 2024 dan di tahun
Company targets a clinker index of 50%, an 2026 diprediksi di harga USD 100/Mt, turun sekitar 7.75%
increase in the Thermal Substitution Rate (TSR) dibandingkan rata rata tahun 2025.
through the optimization of alternative fuel
utilization to an average of 15.11%, and the
GLOBAL AND NATIONAL ECONOMIC REVIEW
maintenance of plant reliability by minimizing
GLOBAL MACROECONOMY IN 2025
unplanned shutdowns.
As of the end of 2025, global energy cost pressures
tended to ease, despite volatility remained a risk due to
geopolitical uncertainty. According to the World Bank
data, the average Brent crude price in 2025 was recorded
at USD69/bbl (per barrel), a decline of approximately
14.5% compared to 2024, with prices in 2026 predicted
at USD60/bbl, a further decline of 13.4% compared to the
2025 average. Furthermore, the World Bank projected a
price of USD108.4/Mt for Australian thermal coal in 2025,
a decline of approximately 20.4% compared to 2024, with
prices in 2026 predicted at USD100/Mt, a further decline of
approximately 7.75% compared to the 2025 average.
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Analisis dan Pembahasan Manajemen
Management Discussion & Analysis
Pelatihan dan peningkatan kompetensi untuk ahli bangunan
Training and Competency Enhancement for Building Specialists
Selain itu, dari sisi kebijakan perdagangan iklim, Uni Eropa Furthermore, from a climate trade policy perspective,
mulai memberlakukan Carbon Border Adjustment Mechanism the European Union began enforcing the Carbon
(CBAM) pada Januari 2026 (fase transisi 2023–2025) yang Border Adjustment Mechanism (CBAM) in January 2026
mencakup semen. Hal ini berpotensi dan memengaruhi (transitional phase 2023–2025), which covers cement. This
arus perdagangan semen atau klinker dan meningkatkan has the potential to affect cement or clinker trade flows
tekanan dekarbonisasi bagi eksportir ke pasar Uni Eropa and to increase decarbonization pressure on exporters to
(UE). Sedangkan untuk Kawasan Asia dan Australia, kebijakan the European Union (EU) market. As for Australia and Asia,
CBAM berpotensi berdampak pada peningkatan biaya the CBAM policies may potentially impact on the increasing
ekspor di mana produk semen akan dikenakan sertifikat emisi export costs, in which cement products will require emission
yang harganya mengikuti EU Emissions Trading System (ETS). certifications that follow the EU's Emission Trading System
(ETS) prices.
MAKROEKONOMI NASIONAL 2025 NATIONAL MACROECONOMY IN 2025
Di tengah ketidakpastian makroekonomi global akibat tensi Amid global macroeconomic uncertainty driven by
geopolitik yang menjaga volatilitas energi serta risiko disrupsi geopolitical tensions sustaining energy volatility and
logistik/perdagangan, fundamental makroekonomi Indonesia logistics/trade disruption risks, Indonesia's macroeconomic
pada 2025 tetap relatif resilien. Pertumbuhan ekonomi fundamentals in 2025 remained relatively resilient.
Indonesia sepanjang 2025 relatif bertahan di sekitar 5%. Indonesia's economic growth throughout 2025 held
BPS mencatat PDB Kuartal II tahun (Q2) tahun 2025 tumbuh relatively stable at approximately 5%. BPS recorded GDP
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5,12% (YoY) dan PDB Kuartal III tahun (Q3) 2025 tumbuh growth of 5.12% (YoY) in Q2 2025 and 5.04% (YoY) in Q3 5,04% (YoY). Hingga 31 Desember 2025, perekonomian 2025. Through December 31, 2025, the national economy nasional tumbuh solid di angka 5,39% (YoY). Kondisi tersebut grew solidly at 5.39% (YoY). These conditions were driven dikarenakan oleh adanya ketahanan permintaan domestik, by the resilience of domestic demand, increased investment peningkatan aktivitas investasi, serta kinerja ekspor yang activity, and positive export performance as the primary positif menjadi faktor utama yang menopang pertumbuhan factors underpinning national economic growth throughout ekonomi nasional di sepanjang Tahun 2025. Indonesia 2025. Indonesia recorded a Gross Domestic Product (GDP) mencatatkan nilai Produk Domestik Bruto (PDB) mencapai of approximately Rp23,821.1 trillion, with a per capita GDP sekitar Rp23.821,1 triliun, dengan PDB per kapita sebesar of Rp83.7 million. Rp83,7 juta. Dari sisi lapangan usaha, sebagian besar sektor ekonomi By business sector, the majority of economic sectors recorded mencatatkan pertumbuhan positif. Sektor jasa mencatatkan positive growth. The services sector recorded the highest pertumbuhan tertinggi, khususnya jasa lainnya yang tumbuh growth, particularly other services, which grew by 9.93%, 9,93%, diikuti oleh sektor jasa perusahaan, sektor transportasi followed by the business services sector, the transportation dan pergudangan serta sektor industri pengolahan yang and warehousing sector, and the manufacturing sector, tetap menjadi kontributor utama terhadap struktur ekonomi which remained the primary contributors to the national nasional. Sejalan dengan itu sisi aktivitas sektor yang terkait economic structure. In line with this, activity in sectors langsung dengan konstruksi juga masih berkembang, dan directly related to construction remained developing, with menunjukkan pertumbuhan sektor konstruksi pada Q2 2025 the construction sector recording growth of approximately sekitar 4,98% (YoY), merujuk pada data turunan berbasis 4.98% (YoY) in Q2 2025, based on BPS-derived data. BPS. Dari sisi harga, kondisi di tahun 2025 masih stabil dan tetap On the price front, conditions in 2025 remained stable and terjaga. Berdasarkan data Badan Pusat Statistik (BPS), well-contained. Based on Statistics Indonesia (BPS) data, the tingkat inflasi IHK/Headline per Desember 2025 sebesar CPI/Headline inflation rate as of December 2025 stood at 2,92% (YoY) dan masih berada dalam sasaran inflasi Bank 2.92% (YoY), remaining within Bank Indonesia’s (BI) inflation Indonesia (BI) sebesar 2,5% ± 1% untuk 2025-2027. Sejalan target of 2.5% ± 1% for 2025–2027. In line with controlled dengan terkendalinya inflasi, kebijakan moneter cenderung inflation, monetary policy tended to be more accommodative lebih akomodatif pada paruh kedua 2025. BI menurunkan in the second half of 2025. BI reduced its policy interest rate suku bunga kebijakan dan mempertahankan BI-Rate di level and maintained the BI-Rate at 4.75% through the end of 4,75% hingga akhir tahun 2025, termasuk pada RDG 17 2025, including at the Board of Governors' Meeting (RDG) Desember 2025 dan 21 Januari 2026, sebagai bagian dari on December 17, 2025 and January 21, 2026, as part of upaya menjaga stabilitas makro di tengah dinamika global. efforts to maintain macroeconomic stability amid global Selain itu, BI juga menerapkan kebijakan makroprudensial dynamics. In addition, BI also implemented accommodative yang akomodatif guna mendorong pertumbuhan kredit macroprudential policies to stimulate bank credit growth perbankan serta menjaga stabilitas sistem keuangan. and maintain financial system stability. Dari sisi logistik domestik, industri semen juga menghadapi On the domestic logistics front, the cement industry also transisi kebijakan penertiban kendaraan Over Dimension Over faced a policy transition regarding the enforcement of Loading (ODOL) yang didorong dengan target pemerintah regulations on Over-Dimension and Over-Loading (ODOL) untuk Zero ODOL di tahun 2027. Tahap awal implementasi vehicles, driven by the government's Zero ODOL target difokuskan pada sosialisasi dan penyesuaian operasional for 2027. The initial implementation phase was focused sebelum penegakan penuh. Dalam jangka menengah, on dissemination and operational adjustments prior to kebijakan ini berpotensi meningkatkan biaya distribusi per full enforcement. In the medium term, this policy has the ton akibat penurunan muatan efektif per armada, namun di potential to increase distribution costs per ton due to a 156 Laporan Tahunan 2025 Annual Report
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Management Discussion and Analysis
sisi lain mendorong peningkatan kepatuhan keselamatan, reduction in effective load capacity per fleet; however, it also
serta perbaikan keberlanjutan infrastruktur jalan. Penertiban promotes safety compliance, and better road infrastructure
praktik muatan berlebih diharapkan mengurangi distorsi sustainability. The enforcement of overloading practices
biaya tidak sehat antar pelaku usaha serta menekan risiko is expected to reduce unhealthy cost distortions among
keselamatan dan kerusakan infrastruktur. Bagi industri semen industry players and mitigate safety risks and infrastructure
yang memiliki porsi distribusi darat signifikan dan dominasi damage. For the cement industry, which has a significant
pasar ritel, penyesuaian strategi cost-to-serve dan optimasi share of land-based distribution and retail market
jaringan distribusi menjadi semakin krusial. dominance, adjustments to cost-to-serve strategies and
distribution network optimization are becoming increasingly
critical.
TINJAUAN INDUSTRI INDUSTRIAL OVERVIEW
Sepanjang 2025, industri semen nasional masih berada dalam Throughout 2025, the national cement industry remained
tekanan overcapacity meski ekonomi relatif stabil. Mengacu under pressure from overcapacity conditions, despite
pada ASPERSSI (Asosiasi Perusahaan Semen Seluruh a relatively stable economy. Referring to ASPERSSI
Indonesia), penjualan semen domestik 2025 turun sebesar (Indonesian Cement Industry Association), domestic
1,5% (YoY) menjadi 63,9 juta ton. Sementara itu produksi cement sales in 2025 declined by 1.5% (YoY) to 63.9 million
semen nasional tercatat sebesar 64,7 juta ton, kondisi ini tons. Meanwhile, national cement production was recorded
menunjukkan permintaan domestik belum cukup kuat untuk at 64.7 million tons, indicating that domestic demand has
menyerap kapasitas terpasang, sehingga persaingan harga not been sufficiently strong to absorb installed capacity,
dan biaya distribusi tetap menekan profitabilitas industri. resulting in price competition and distribution costs
continuing to exert pressure on industry profitability.
Secara umum, kapasitas terpasang industri semen nasional In general, the installed capacity of the national cement
diperkirakan berada di kisaran 122 juta ton/tahun dengan industry is estimated to be in the range of 122 million tonnes/
utilisasi 54% (di luar ekspor). Kondisi ini menggambarkan year, with a utilization rate of 54% (excluding exports). This
ketidakcocokan struktural antara kapasitas dan permintaan condition reflects a structural mismatch between capacity
domestik. ASPERSSI juga menyoroti faktor penahan and domestic demand. ASPERSSI also highlighted demand-
permintaan di tahun 2025, terutama kondisi ekonomi, constraining factors in 2025, particularly economic
pelemahan daya beli, pemangkasan anggaran infrastruktur, conditions, weakening purchasing power, infrastructure
serta program 3 juta rumah yang belum terimplementasikan budget cuts, and the 3 million housing program which
sesuai target. Lebih lanjut, komposisi pasar semen domestik has yet to be implemented in accordance with its targets.
juga masih didominasi ritel dengan kontribusi sebesar 71%. Furthermore, the composition of the domestic cement
Sehingga mengakibatkan sensitivitas terhadap daya beli dan market continues to be dominated by the retail segment,
distribusi menjadi tinggi. contributing 71%, resulting in high sensitivity to purchasing
power and distribution.
Meski permintaan domestik melemah, industri memanfaatkan Despite weakening domestic demand, the industry
ekspor semen sebagai katup penyeimbang. Di tahun 2025 leveraged cement exports as a balancing mechanism. In
ekspor semen mengalami peningkatan sebesar 32,2% 2025, cement exports increased by 32.2% to 1.32 million
menjadi 1,32 juta ton, dengan tujuan utama Timor Leste tons, with primary destinations being Timor-Leste (39%),
(39%), Australia (27%), Maldives (14%), Papua Nugini (12%), Australia (27%), the Maldives (14%), Papua New Guinea
Filipina (8%). (12%), and the Philippines (8%).
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Memasuki 2026, diperkirakan penjualan semen domestik Entering 2026, domestic cement sales are projected to
tumbuh sebesar 1–2%, dengan prasyarat pertumbuhan grow by 1–2%, contingent on improved economic growth,
ekonomi membaik, anggaran infrastruktur meningkat, dan increased infrastructure budgets, and the 3 million housing
program 3 juta rumah berjalan sesuai rencana. Jika target program proceeding as planned. If the program targets are
program ini tercapai, program ini diproyeksikan dapat achieved, this program is projected to be able to add up to
menambah permintaan semen hingga 6,7 juta ton di tahun 6.7 million tons of cement demand in the coming year.
mendatang.
Dari sisi belanja pemerintah, pagu anggaran Kementerian On the government expenditure front, the Ministry of Public
Pekerjaan Umum (PU) untuk tahun 2026 berkisar pada angka Works (PU) budget ceiling for 2026 stands at approximately
Rp118,5 triliun, dengan prioritas program antara lain untuk Rp118.5 trillion, with prioritized programs include irrigation/
irigasi/ketahanan pangan, konektivitas/akses (termasuk food security, connectivity/access (including the Regional
Inpres Jalan Daerah), dan Sekolah Rakyat, yang menjadi Road Presidential Instruction/Inpres Jalan Daerah), and
katalis konstruksi - meski realisasi dan sebaran proyek akan People's Schools (Sekolah Rakyat), all serving as construction
menentukan dampak ke permintaan semen. catalysts, although the realization and distribution of projects
will determine their impact on cement demand.
TINJAUAN OPERASIONAL DAN SEGMEN OPERATIONAL AND BUSINESS SEGMENTS
USAHA OVERVIEW
Industri semen domestik sepanjang 2025 masih dibayangi The domestic cement industry throughout 2025 continued
kondisi kelebihan kapasitas terpasang nasional mencapai to be overshadowed by a condition of excess national
sekitar ±120 juta ton atau jauh di atas realisasi permintaan installed capacity reaching approximately ±120 million
domestik sebesar 63,9 juta ton. Kesenjangan supply–demand tons, far exceeding the realization of domestic demand
tersebut menempatkan tingkat utilisasi industri berada di of 63.9 million tons. This supply-demand gap placed the
kisaran ±53–55% dan mendorong kompetisi harga serta industry's utilization rate at approximately ±53–55%, driving
tekanan margin di hampir seluruh wilayah pemasaran. Dalam price competition and margin pressure across nearly
konteks tersebut, kinerja permintaan semen domestik all marketing regions. In this context, domestic cement
mencerminkan kontraksi moderat dengan pemulihan yang demand performance reflected a moderate contraction,
berlangsung bertahap dan tidak merata antar segmen with recovery proceeding gradually and unevenly across
maupun wilayah. segments and regions.
Berdasarkan data Asosiasi Perusahaan Semen Seluruh Based on data from the Association of Indonesian Cement
Indonesia (ASPERSSI), sepanjang tahun 2025, volume Companies (Asosiasi Perusahaan Semen Seluruh Indonesia/
produksi semen nasional tercatat turun sekitar 4,5% dari 67,8 ASPERSSI), throughout 2025, national cement production
juta ton menjadi 64,7 juta ton. Sejalan dengan itu, penjualan volume was recorded to have declined by approximately
semen domestik juga menurun sekitar 1,5%. 4.5%, from 67.8 million tons to 64.7 million tons. In line with
this, domestic cement sales also declined by approximately
1.5%.
Pulau Jawa tetap menjadi pasar utama dengan kontribusi Java remained the primary market, contributing
sekitar 56% terhadap total nasional, Pulau Sumatera approximately 56% of the national total, while Sumatra
mencatatkan kinerja yang relatif lebih stabil dengan pangsa recorded a relatively more stable performance with a market
sekitar 21%, Pulau Kalimantan dengan pangsa sekitar 9%, share of approximately 21%, Kalimantan at approximately
Pulau Sulawesi sekitar 7%, dan Indonesia bagian Timur yang 9%, Sulawesi at approximately 7%, and Eastern Indonesia,
meliputi Papua dan Maluku sekitar 4–5%. comprising Papua and Maluku, at approximately 4–5%.
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Dari sisi segmentasi, tekanan terutama berasal dari curah In terms of segmentation, pressure was primarily driven by
yang turun sebesar 1,5% dari tahun sebelumnya. Hal ini the bulk segment, which declined by 1.5% from the prior
diakibatkan oleh seiring adanya perlambatan pada proyek year, as a result of the slowdown in infrastructure and large-
infrastruktur dan konstruksi besar. Sementara itu, segmen scale construction projects. Meanwhile, the bag segment
kantong relatif mencatatkan kontribusi yang stabil meskipun recorded a relatively stable contribution, despite a marginal
mengalami penurunan yang tidak signifikan sebesar 0,3% decline of 0.3% from the previous year period, owing to
dari periode tahun sebelumnya. Penurunan terjadi akibat dari changes in retail consumption and small-scale construction
berubahnya konsumsi ritel dan pembangunan skala kecil activity throughout 2025.
yang terjadi di sepanjang tahun 2025.
Dengan demikian, kontribusi semen di Pulau Jawa berperan Accordingly, cement from Java played a dominant role in
dominan terhadap permintaan semen nasional. Dimana national cement demand. The relative stability in Java was
stabilitas yang terjadi di Pulau Jawa cukup relatif dan mampu sufficient to prevent the cement industry's market weakness
menahan pelemahan pasar pada industri semen agar tidak from deepening further.
lebih dalam.
STRATEGI DAN INISIATIF STRATEGIES AND INITIATIVES
Mewujudkan pertumbuhan bisnis yang berkelanjutan, In realizing sustainable business growth, the Company
Perseroan terus berinovasi untuk mencari peluang-peluang continues to innovate in search of new opportunities.
baru. Melalui 4 (empat) pabrik yang dimiliki, Perseroan Through its 4 (four) plants, the Company has a competitive
mempunyai keunggulan dalam menjaga efisiensi dan advantage in maintaining production efficiency and
efektivitas produksi, sehingga bisa menghasilkan cost-to- effectiveness, enabling it to achieve the best cost-to-
serve terbaik. Perseroan menargetkan untuk mencapai serve. The Company targets achieving a clinker index of
indeks klinker 50%, meningkatkan Thermal Substitution Rate 50%, increasing the Thermal Substitution Rate (TSR) by
(TSR) dengan mengoptimalkan penggunaan bahan bakar optimizing the use of alternative fuels to reach an average
alternatif hingga mencapai rata-rata 15,11%, serta menjaga of 15.11%, and maintaining plant reliability by reducing
keandalan pabrik dengan mengurangi unplanned shutdown. unplanned shutdowns.
Perseroan memahami bahwa fondasi bisnis dan sinergi The Company recognizes that a strong business foundation
berperan penting dalam memperkuat operasi dan kinerja and synergies play an important role in strengthening
keuangan. Oleh karena itu, Perseroan fokus pada penguatan operations and financial performance. Accordingly, the
fondasi bisnis dan sinergi dengan SIG dan Taiheiyo. Penguatan Company focuses on strengthening its business foundation
sinergi dengan SIG dilakukan sebagai upaya dalam mencapai and synergies with SIG and Taiheiyo. Strengthening
target, domestik serta memperluas pasar ekspor melalui synergies with SIG is undertaken as an effort to achieve
kemitraan strategis dengan Taiheiyo. Melalui sinergi dengan domestic targets and expand export markets through a
SIG, Perseroan berhasil mempertahankan peran strategis di strategic partnership with Taiheiyo. Through synergies with
pasar yang kompetitif dengan memasok semen curah untuk SIG, the Company successfully maintained its strategic
beberapa Proyek Strategis Nasional (PSN) termasuk proyek role in the competitive market by supplying bulk cement
Jalan Tol Cileunyi-Sumedang-Dawuan dan MRT Jakarta Fase for several National Strategic Projects (PSN), including the
2. Selain itu, Perseroan juga terlibat dalam penyediaan beton Cileunyi-Sumedang-Dawuan Toll Road project and the
siap pakai untuk proyek pengembangan milik Summarecon MRT Jakarta Phase 2 project. In addition, the Company
di Jawa Barat. was also involved in the supply of ready-mix concrete for a
Summarecon development project in West Java.
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Perseroan mendukung upaya pemerintah untuk menyediakan The Company supports the government's efforts to provide
infrastruktur dan perumahan bagi masyarakat, serta infrastructure and housing for the community, while opening
membuka peluang pertumbuhan sektor bahan bangunan. up growth opportunities in the building materials sector.
Perseroan berinovasi dalam portofolio produk semen non- The Company innovates in its portfolio of non-OPC cement
OPC, termasuk semen merek Dynamix, Semen Andalas, products, including the Dynamix and Semen Andalas
serta beton bernilai tambah seperti SpeedCrete (beton brands, as well as value-added concrete products such as
cepat kering dalam hitungan jam untuk perbaikan jalan) dan SpeedCrete (fast-setting concrete that sets within hours for
ThruCrete (beton berpori untuk meminimalkan genangan air). road repairs) and ThruCrete (porous concrete designed to
minimize water pooling).
Untuk memperluas pemakaian semen ramah lingkungan, To expand the use of environmentally friendly cement, the
Perseroan berkolaborasi dengan berbagai pihak seperti Company collaborates with various parties, including the
Dinas Bina Marga DKI Jakarta untuk perbaikan ruas jalan DKI Jakarta Public Works Agency for the repair of major
utama dan proyek pembangunan trotoar di DKI Jakarta, dan road sections and sidewalk construction projects in DKI
perbaikan ruas jalan tol di Surabaya. Jakarta, as well as toll road repairs in Surabaya.
Pada tahun 2025, pendapatan yang diperoleh dari solusi In 2025, revenue derived from value-added ready-mix
beton siap pakai bernilai tambah seperti SpeedCrete concrete solutions such as SpeedCrete and low-carbon
dan semen rendah karbon yang digunakan pada proyek cement used in infrastructure projects was maintained at
infrastruktur berhasil dipertahankan sebesar 46% dari total 46% of the Company's total revenue.
pendapatan Perseroan.
PROYEK PENGEMBANGAN DERMAGA DAN FASILITAS JETTY AND PRODUCTION FACILITY DEVELOPMENT
PRODUKSI PROJECT
Perseroan terus melanjutkan proyek pengembangan The Company continues to advance the jetty development
dermaga dengan advanced loading facility dan fasilitas project with an advanced loading facility and production
produksi di Tuban, Jawa Timur. Proyek kerja sama strategis facilities in Tuban, East Java. This strategic cooperation
antara Perseroan dengan Taiheiyo yang dimulai sejak tahun project between the Company and Taiheiyo, which
2022 ini bertujuan untuk memenuhi estimasi permintaan commenced in 2022, aims to meet estimated export
ekspor hingga 1 juta ton semen tipe khusus (tipe V) untuk demand of up to 1 million tons of special-type cement (Type
pasar Amerika Serikat V) for the United States market.
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Proyek dengan nilai investasi sebesar Rp1,47 triliun ini This project, with a total investment value of Rp1.47
meliputi sejumlah pengembangan fasilitas dermaga dan trillion, encompasses a number of jetty and plant facility
pabrik: development works:
• Peningkatan kapasitas Terminal Khusus dari 15.000 • Expansion of the Special Terminal capacity from 15,000
Deadweight Ton (DWT) menjadi 50.000 DWT dengan Deadweight Tons (DWT) to 50,000 DWT through the
membangun jetty trestle dan jetty platform baru yang construction of a new jetty trestle and jetty platform
terhubung dengan existing jetty, connected to the existing jetty.
• Pembangunan fasilitas blending silo system dengan • Construction of a blending silo system with a capacity
kapasitas 8.000 ton, clinker silo system berkapasitas of 8,000 tons, a clinker silo system with a capacity of
15.000 ton, dan 2 cement silo system masing-masing 15,000 tons, and 2 cement silo systems each with a
berkapasitas 18.000 ton, capacity of 18,000 tons.
• Pemasangan fasilitas transport berupa tube conveyor • Installation of transport facilities comprising a 4.1 km
sepanjang 4,1 km, tripper conveyor, dan ship loader tube conveyor, a tripper conveyor, and a ship loader
dengan kapasitas 1.000 tons per hour (tph) yang berfungsi with a capacity of 1,000 tons per hour (tph), functioning
mengirim semen curah dari pabrik menuju kapal yang to convey bulk cement from the plant to vessels berthed
bersandar di dermaga. at the jetty.
Proyek ini akan menjadi tonggak penting tidak hanya dalam This project will serve as an important milestone not
memperkuat kapasitas dan distribusi, tetapi juga berkontribusi only in strengthening capacity and distribution, but also
terhadap daya saing pasar ekspor dan memperkuat jaringan in contributing to export market competitiveness and
distribusi global Perseroan. strengthening the Company's global distribution network.
INOVASI PRODUK BERKELANJUTAN SUSTAINABLE PRODUCT INNOVATION
SEMEN HIJAU GREEN CEMENT
Dalam hal mewujudkan masa depan bisnis yang berkelanjutan, In realizing a sustainable business future, the Company
Perseroan senantiasa melakukan inovasi produk yang ramah consistently innovates in the development of
lingkungan. Langkah ini dilakukan dengan tujuan untuk environmentally friendly products. This step is taken with
memperluas pasar yang disesuaikan dengan kebutuhan the aim of expanding the market in alignment with customer
pelanggan. needs.
Perseroan mendorong pemanfaatan produk semen non-OPC The Company promotes the use of more environmentally
yang lebih ramah lingkungan dalam berbagai jenis yang telah friendly non-OPC cement products across various types
dikembangkan dan dapat disesuaikan dengan tipe bangunan/ that have been developed and can be tailored to the type of
konstruksi dan kebutuhan pelanggan. Hal ini sejalan dengan building/construction and customer requirements. This is in
inisiatif Perseroan dalam meningkatkan porsi produk rendah line with the Company's initiative to increase the proportion
karbon. Dibandingkan dengan semen OPC atau semen yang of low-carbon products. Compared to OPC cement or
diproduksi secara konvensional, semen non-OPC dapat conventionally produced cement, non-OPC cement can be
dikategorikan sebagai “semen hijau” karena menggunakan categorized as "green cement," as it utilizes environmentally
material dan proses produksi ramah lingkungan dengan friendly materials and production processes with product
kinerja produk yang sesuai peruntukkan konstruksi. performance suited to construction applications.
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Semen hijau dibuat dengan menggunakan bahan baku Green cement is produced using environmentally friendly
yang ramah lingkungan dan diproduksi menggunakan raw materials and manufactured using the latest technology
teknologi terkini yang lebih efisien dalam penggunaan that is more energy-efficient and environmentally friendly.
energi dan ramah lingkungan. Proses produksi semen hijau The green cement production process generates lower
menghasilkan emisi karbon yang lebih rendah yaitu bervariasi carbon emissions, varying by up to 38% compared to
sampai dengan 38% dibandingkan semen yang diproduksi conventionally produced cement. In addition, green cement
secara konvensional. Selain itu, semen hijau memiliki Tingkat has a Domestic Component Level (TKDN) of above 90%.
Komponen Dalam Negeri (TKDN) di atas 90%.
Emisi karbon semen hijau telah terverifikasi oleh EY (Ernst The carbon emissions of green cement have been verified
& Young) sesuai metode perhitungan dari World Business by EY (Ernst & Young) in accordance with the calculation
Council for Sustainable Development (WBCSD) dan methodology of the World Business Council for Sustainable
mendapatkan Sustainability Linked Loan (SLL). Development (WBCSD), and has obtained a Sustainability
Linked Loan (SLL).
Di tahun 2026, Perseroan berencana akan melakukan In 2026, the Company plans to further develop the green
pengembangan terhadap segmen semen hijau. Langkah cement segment. Innovation steps are being taken to
inovasi dilakukan untuk menghadirkan masa depan bisnis deliver a sustainable business future.
yang berkelanjutan.
SISTEM PEMBAYARAN DYNAPAY DYNAPAY PAYMENT SYSTEM
Lini bisnis beton siap pakai Perseroan telah memperkenalkan The Company's ready-mix concrete business line has
solusi sistem pembayaran non tunai yang lebih mudah introduced a more convenient non-cash payment system
menggunakan QRIS, Virtual Account, dan kartu kredit melalui solution utilizing QRIS, Virtual Account, and credit card
host-to-host payment system “DynaPay” yang sudah go live payments through the host-to-host payment system
sejak September 2024. "DynaPay," which has been live since September 2024.
DynaPay merupakan solusi integritas yang menghubungkan DynaPay is an integrity solution that connects the banking
sistem bank dengan sistem SAP sehingga pembayaran system with the SAP system, enabling payments to be
langsung bisa diverifikasi oleh sistem guna menghindari directly verified by the system to avoid manual processes,
proses manual, membantu proses administrasi lebih cepat, and facilitating faster, more accurate, and more efficient
tepat, dan efisien. Hingga 31 Desember 2025, transaksi administrative processes. Through December 31, 2025,
melalui DynaPay mencapai 3.300 transaksi dengan total nilai transactions via DynaPay reached 3,300 transactions with
penjualan sebesar Rp70 miliar, berkontribusi sebesar 12% a total sales value of Rp70 billion, contributing 12% to cash
terhadap penjualan tunai. sales.
BATA INTERLOCK PRESISI PRECISE INTERLOCK BRICK
Bata interlock presisi merupakan inovasi solusi bahan Precise interlock brick represents an environmentally
bangunan ramah lingkungan dari SIG. Bata interlock presisi friendly building materials solution innovation from SIG. SIG's
dari SIG telah lulus Sertifikasi Kliring Teknologi Interlocking precise interlock brick has passed the Interlocking Brick
Brick dari Direktorat Jenderal Cipta Karya Kementerian Technology Clearance Certification from the Directorate
PUPR No.PA 0104/CT/1207 dan telah memasuki tahap General of Human Settlements of the Ministry of Public
komersialisasi. Bata interlock presisi mulai diproduksi melalui Works and Housing (PUPR) No. PA 0104/CT/1207 and
anak usaha Perseroan, yaitu PT Solusi Bangun Beton. has entered the commercialization stage. Precise interlock
brick has been produced through the Company's subsidiary,
PT Solusi Bangun Beton.
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Rumah contoh yang dibangun menggunakan bata interlock presisi di Jakarta.
A model house built using precision interlocking bricks in Jakarta.
Bata interlock presisi dirancang khusus dengan sistem Precise interlock brick is specially designed with an
penguncian satu sama lain, digunakan untuk membangun interlocking system, used to construct building structures
struktur bangunan dengan lebih cepat, lebih presisi, mudah more quickly, more precisely, easily applied, more cost-
diaplikasikan, lebih hemat, penggunaan bahan bangunan effective, with more efficient use of building materials, sturdy,
yang lebih efisien, kokoh, dan ramah gempa. Hal ini sudah and earthquake-resistant. This has been proven through
dibuktikan melalui uji siklik modular 2D oleh Puslitbang 2D modular cyclic testing by the Settlement Research and
Permukiman (PUSKIM) Kementerian PUPR dengan kuat Development Center (PUSKIM) of the Ministry of Public
tekan minimal 70 kg/cm² memenuhi standar gempa SNI Works and Housing (PUPR), with a minimum compressive
1726-2012. strength of 70 kg/cm² meeting the earthquake standard SNI
1726-2012.
PABRIK TERINTEGRASI INTEGRATED PLANTS
Perseroan mengoperasikan empat pabrik semen yang The Company operates four cement plants located in
terletak di Narogong, Jawa Barat; Cilacap, Jawa Tengah; Narogong, West Java; Cilacap, Central Java; Tuban, East
Tuban, Jawa Timur; dan Lhoknga, Aceh. Kapasitas produksi Java; and Lhoknga, Aceh. The combined annual production
gabungan per tahun mencapai 14,86 juta ton dengan capacity reaches 14.86 million tons, with sales coverage
cakupan penjualan untuk pasar domestik serta ekspor. encompassing both the domestic and export markets.
Tabel Kapasitas Produksi Pabrik Terintegrasi Table of Integrated Plants Production Capacity
Kapasitas Terpasang Semen tahun Total Volume Produksi Semen (dalam juta ton)
Nama Proyek 2025 (dalam juta ton) Total Cement Production Volume (in million tons)
Project Name Installed Cement Capacity in 2025
(in million tons) 2025 2024 2023
Narogong Plant 6,05 4,57 4,94 5,17
Cilacap Plant 3,23 2,13 2,20 2,10
Tuban Plant 3,73 2,49 2,32 2,41
Lhoknga Plant 1,84 1,13 1,30 1,20
Jumlah | Total 14,86 10,31 10,76 10,88
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Persentase Kapasitas Terpasang dan Persentase Volume Installed Capacity Percentage and Cement Production
Produksi Semen Tahun 2025 Volume Percentage in 2025
12,39% 40,74% 10,95%
44,28%
Narogong Plant
Tuban Plant
2025 2025 Cilacap Plant
Lhoknga Plant
25,12% 24,13%
21,75% 20,64%
Kapasitas Terpasang Volume Produksi
Installed Capacity Percentage of Production
SEGMEN USAHA SEMEN DAN TERAK BUSINESS SEGMENTS CEMENT AND CLINKER
Produksi Production
Produk semen dan terak dihasilkan dari keempat pabrik Cement and clinker products are produced at the Company's
Perseroan di Narogong, Jawa Barat; Cilacap, Jawa Tengah; four plants in Narogong, West Java; Cilacap, Central Java;
Tuban, Jawa Timur; dan Lhoknga, Aceh. Tuban, East Java; and Lhoknga, Aceh.
Hingga 31 Desember 2025, Perseroan mencatat volume As of December 31, 2025, the Company recorded a
produksi semen gabungan sebesar 10,31 juta ton, menurun combined cement production volume of 10.31 million
sebesar 4,13% jika dibandingkan dengan volume produksi tons, a decrease of 4.13% compared to the previous year's
tahun sebelumnya sebesar 10,76 juta ton. Sementara production volume of 10.76 million tons. Meanwhile, the
volume produksi terak gabungan tercatat sebesar 8,64 juta combined clinker production volume was recorded at 8.64
ton, menurun 0,5% dibandingkan dengan tahun sebelumnya million tons, a decrease of 0.5% compared to the previous
sebesar 8,68 juta ton. year's figure of 8.68 million tons.
Penjualan Sales
Di sepanjang tahun 2025, Perseroan mencatatkan total Throughout 2025, the Company recorded a total cement
volume penjualan semen dan terak sebesar 12,13 juta ton, and clinker sales volume of 12.13 million tons, a decrease
mengalami penurunan sebesar 8,04% jika dibandingkan of 8.04% compared to the 2024 realization of 13.19 million
realisasi tahun 2024 sebesar 13,19 juta ton. Pendapatan tons. Cement and clinker sales revenue amounted to Rp9.72
penjualan semen dan terak sebesar Rp9,72 triliun, menurun trillion, a decline of 7.34% from 2024's figure of Rp10.49
7,34% dari tahun 2024 sebesar Rp10,49 triliun. Penjualan trillion. Cement and clinker sales contributed 90.56% of the
semen dan terak berkontribusi sebesar 90,56% terhadap Company's total revenue in 2025.
total pendapatan Perseroan tahun 2025.
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Total Penjualan Semen dan Terak Penjualan Domestik Semen dan Terak Penjualan Ekspor Semen dan Terak
Total Cement and Clinker Sales Cement and Clinker Domestik Sales Cement and Clinker Export Sales
( juta ton | million tons) ( juta ton | million tons) ( juta ton | million tons)
13,86 13,19 12,13 12,35 11,93 10,99 1,51 1,26 1,14
10,96 10,49
9,72
2023 2024 2025 2023 2024 2025 2023 2024 2025
Total Pendapatan
Total Revenue
(Rp triliun | Rp trillion)
10,86% 9,53% 9,44%
2023 2024 2025
89,11% 90,47% 90,56%
Persentase Penjualan Domestik | Domestic Sales Percentage
Persentase Ekspor Domestik | Export Sales Percentage
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Pabrik mobil listrik BYD di Subang, Jawa Barat. BYD Electric Car Plant in Subang, West Java. Tabel Proyek Skala Besar yang Menggunakan Produk Table of Large-Scale Projects Using the Company's Semen dan Terak Perseroan Tahun 2025 Cement and Clinker Products in 2025 Produk Semen Nama Proyek Cement Product Project Name PwrPro Curah Pabrik Perakitan Mobil Listrik (EV) BYD - Subang, Jawa Barat PwrPro Curah Jalan Kota Bekasi SprintPro Curah Dermaga Kalibaru SprintPro Curah Summarecon Crown Gading SprintPro Curah Pry RS Harapan Kita SprintPro Curah Inland Waterways Cikarang-Bekasi-Laut Jawa (CBL) SprintPro Curah Pry Tol Kataraja SprintPro Curah Pembangunan Jakarta International Stadium SprintPro Curah Pry PLTU Jawa 9 -10 SprintPro Curah Mass Rapid Transit (MRT) Jakarta Koridor Utara-Selatan UltraPro Curah PLTA Cisokan UltraPro Curah Jalan Tol Jakarta Cikampek II Sisi Selatan (36,4 Km) UltraPro Curah Tol BOCIMI UltraPro Curah Jakarta Sewerage UltraPro Curah Jalan Tol Yogyakarta-Bawen (71 Km) 166 Laporan Tahunan 2025 Annual Report
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BETON SIAP PAKAI READY-MIX CONCRETE
Produksi Production
Perseroan menyediakan layanan komprehensif dalam bidang The Company provides comprehensive services in the
beton siap pakai yang inovatif dan ramah lingkungan. Layanan field of innovative and environmentally friendly ready-mix
beton siap pakai didukung oleh jaringan terintegrasi yang concrete. Ready-mix concrete services are supported by
tersebar di Pulau Jawa, sehingga siap memenuhi kebutuhan an integrated network spread across the island of Java,
berbagai proyek pembangunan di Indonesia. Perseroan ready to meet the needs of various construction projects
memiliki commercial plant dan memfasilitasi on-site plant throughout Indonesia. The Company operates commercial
melalui pembangunan batching plant di lokasi proyek untuk plants and facilitates on-site plants through the construction
mendorong kecepatan dan keandalan pasokan. of batching plants at project locations to promote speed and
reliability of supply.
Hingga 31 Desember 2025 Perusahaan mencatat volume As of December 31, 2025, the Company recorded a
produksi beton siap pakai sebesar 1,05 juta m3, mengalami ready-mix concrete production volume of 1.05 million
penurunan sebesar 27,6% jika dibandingkan dengan volume m³, a decrease of 27.6% compared to the previous year's
produksi tahun sebelumnya sebesar 1,45 juta m3. production volume of 1.45 million m³.
Penjualan Sales
Di sepanjang tahun 2025, Perseroan mencatatkan total Throughout 2025, the Company recorded a total ready-
volume penjualan beton siap pakai sebesar 1,04 juta m3, mix concrete sales volume of 1.04 million m³, a decrease
mengalami penurunan sebesar 28,28% dibandingkan of 28.28% compared to the 2024 realization of 1.45 million
realisasi tahun 2024 sebesar 1,45 juta m3. Pendapatan m³. Ready-mix concrete sales revenue amounted to Rp0.85
penjualan beton siap pakai sebesar Rp0,85 triliun, menurun trillion, a decline of 26.1% from 2024's figure of Rp1.15
26,1% dari tahun 2024 sebesar Rp1,15 triliun. Penjualan trillion. Ready-mix concrete sales contributed 7.91% of the
beton siap pakai berkontribusi sebesar 7,91% terhadap total Company's total revenue in 2025.
pendapatan Perseroan tahun 2025.
Penjualan Beton Siap Pakai
Ready-mix Concrete Sales
1,53 1,45 1,05
Total Volume Penjualan
Total Sales Volume
1,22 1,15 ( juta m3 | million m3)
0,85
Total Pendapatan
Total Revenue
(Rp triliun | Rp trillion)
2023 2024 2025
PT Solusi Bangun Indonesia Tbk 167
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Dermaga Kalibaru, Jakarta Utara.
Kalibaru Jetty, North Jakarta.
Tabel Proyek Skala Besar yang Menggunakan Produk Table of Large-Scale Projects Using the Company's
Beton Siap Pakai Perseroan Tahun 2025 Ready-Mix Concrete Products in 2025
Nama Proyek Pelanggan Lokasi Proyek
No
Project Name Customer Project Location
1 Kalibaru Tahap 1B | Kalibaru Phase 1B PT Pembangunan Perumahan Jakarta Utara | North Jakarta
2 Pabrik TFJ Pandeglang | TFJ Pandeglang Plant PT Total Persada Indonesia Pandeglang, Banten
3 Edgnex Jakarta 02 PT Acset Pondasi Indonesia Cikarang, Jawa Barat | Cikarang, West Jawa
4 Jalan Jatirogo | Jatirogo Road CV Briliant Tujuh Tujuh Tuban, Jawa Timur | Tuban, East Jawa
5 Citi Mall Tuban PT Majumapan Bangunindo Tuban, Jawa Timur | Tuban, East Jawa
AGREGAT AGGREGATES
Produksi Production
Proses produksi agregat dilakukan melalui kegiatan The aggregate production process is carried out through
pertambangan terbuka (quarry) material dasar batu open-pit quarrying of base aggregate stone material, which
agregat untuk kemudian dilakukan proses pemecahan batu is then subjected to a stone-crushing process according to
sesuai pada kategorisasinya melalui crushing plant untuk its categorization through a crushing plant to obtain coarse
mendapatkan agregat kasar dengan ukuran 5-25 mm, aggregate with a size of 5–25 mm, fine aggregate with a size
agregat halus dengan ukuran 0-5 mm serta agregat lainnya. of 0–5 mm, and other aggregates.
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Produksi agregat Perseroan dilakukan di 2 lokasi tambang The Company's aggregate production is carried out at 2
yaitu Maloko (Kabupaten Bogor) serta Jeladri (Kabupaten quarry locations, namely Maloko (Bogor Regency) and
Pasuruan) dengan kapasitas produksi per tahun sebesar 3,2 Jeladri (Pasuruan Regency), with an annual production
juta capacity of 3.2 million tons.
Hingga akhir tahun 2025 Perusahaan mencatat volume As of the end of 2025, the Company recorded an aggregate
produksi agregat sebesar 1,76 juta ton, meningkat 57,14% production volume of 1.76 million tons, an increase of
jika dibandingkan dengan volume produksi tahun sebelumnya 57.14% compared to the previous year's production volume
sebesar 1,12 juta ton. of 1.12 million tons.
Penjualan Sales
Sepanjang tahun 2025, total volume penjualan agregat Throughout 2025, the total aggregate sales volume was
sebesar 0,99 juta ton, menurun 11,61% dibandingkan 0.99 million tons, an decreased of 11.61% compared to
realisasi tahun 2024 sebesar 1,12 juta m3. Pendapatan the 2024 realization of 1.12 million m³. Aggregate sales
penjualan agregat sebesar Rp127,86 miliar, menurun 2,00% revenue amounted to Rp127.86 billion, a decrease of
dari tahun 2024 sebesar Rp130,47 miliar. Penjualan agregat 2.00% from 2024's figure of Rp130.47 billion. Aggregate
berkontribusi sebesar 1,19% terhadap total pendapatan sales contributed 1.19% of the Company's total revenue in
Perseroan tahun 2025. 2025.
Penjualan Agregat
Aggregates Sales
0,86 2,28 1,76
130,47 Total Volume Penjualan
127,86 Total Sales Volume
( juta m3 | million m3)
95,00 Total Pendapatan
Total Revenue
(Rp triliun | Rp trillion)
2023 2024 2025
PT Solusi Bangun Indonesia Tbk 169
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Jalan Tol Cikampek, Jawa Barat.
Cikampek Toll Road, West Java.
Proyek Skala Besar yang Menggunakan Produk Agregat Large-Scale Projects Using the Company's Aggregate
Perseroan Tahun 2025 Products in 2025
Nama Proyek Pelanggan Lokasi Proyek
No
Project Name Customer Project Location
Dinas Bina Marga DKI | DKI Bina
1 Pengaspalan Jalan DKI | DKI Road Paving DKI Jakarta
Marga Agency
Perbaikan Tol Cikampek – Cipali | Cikampek–
2 Jasa Marga Jawa Barat | West Java
Cipali Toll Road Rehabilitation
Pengaspalan Tol Jakarta – Merak | Jakarta–
3 Marga Mandala Sakti Toll Tangerang, Banten
Merak Toll Road Paving
4 Precast Tiang Pancang PT Jaya Beton Jawa Barat | West Java
Infrastruktur Jalan dan Saluran | Road and
5 PT Hutama Prima Jawa Barat | West Java
Drainage Infrastructure
PENGOLAHAN LIMBAH WASTE MANAGEMENT
Perseroan memiliki Divisi Pengelolaan Limbah bernama The Company has a Waste Management Division called
Nathabumi yang menyediakan solusi pengelolaan limbah Nathabumi, which provides environmentally friendly waste
ramah lingkungan dengan fasilitas pengelolaan limbah management solutions with the largest waste management
terbesar di Asia Tenggara dan juga pionir penerapan bahan facility in Southeast Asia, and is also a pioneer in the
bakar alternatif menggunakan teknologi refuse-derived fuel application of alternative fuel using refuse-derived fuel
(“RDF”) di Indonesia. (RDF) technology in Indonesia.
Nathabumi menyediakan jasa pengelolaan limbah B3 Nathabumi provides hazardous and non-hazardous waste
& non-B3, secured destruction, laboratorium limbah, (B3 & non-B3) management services, secured destruction,
pengelolaan sampah kota menjadi RDF, pemusnahan Bahan waste laboratory services, municipal solid waste processing
Perusak Ozon (BPO), transportasi limbah, dan konsultasi into RDF, Ozone-Depleting Substance (ODS) destruction,
pengelolaan lingkungan. Nathabumi terintegrasi dengan waste transportation, and environmental management
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pabrik semen Perseroan di empat lokasi: Narogong, Cilacap, consulting. Nathabumi is integrated with the Company's
Tuban, dan Lhoknga. Perseroan melalui Nathabumi telah cement plants at four locations: Narogong, Cilacap, Tuban,
menjalin kemitraan dengan sejumlah pemerintah daerah and Lhoknga. Through Nathabumi, the Company has
untuk pemanfaatan RDF sebagai bahan bakar alternatif dalam established partnerships with a number of local governments
proses produksi semen. Sejak tahun 2020, Perseroan telah for the utilization of RDF as an alternative fuel in the cement
memanfaatkan 172.532 ton RDF untuk substitusi bahan production process. Since 2020, the Company has utilized
bakar fosil, mendukung produksi yang lebih ramah lingkungan 172.532 tons of RDF to substitute fossil fuels, supporting
dan memberikan solusi nyata dalam pengelolaan sampah more environmentally friendly production and providing
perkotaan. tangible solutions in municipal solid waste management.
Kinerja 2025 2025 Performance
Jumlah pelanggan yang dilayani Nathabumi pada tahun 2025 The number of customers served by Nathabumi in 2025
adalah sebanyak 821 perusahaan. Jumlah ini meningkat dari was 821 companies, an increase from the previous year's
tahun sebelumnya sebanyak 814 perusahaan. Industri yang figure of 814 companies. The industries served are diverse,
dilayani beragam, mulai dari migas, pertambangan, FMCG, ranging from oil and gas, mining, FMCG, automotive,
otomotif, manufaktur sepatu, bahan kimia, serta bubur kertas footwear manufacturing, chemicals, as well as pulp and
dan kertas. Total volume limbah yang diolah pada tahun 2025 paper. The total volume of waste processed in 2025 was
sebesar 830.572 MT, dengan nilai tambah bruto (gross added 830,572 MT, with a gross added value of Rp328.99 billion.
value) sebesar Rp328,99 miliar.
Volume bahan bakar alternatif (limbah industrial, biomasa dan The volume of alternative fuels (industrial waste, biomass
RDF) yang dimanfaatkan pada tahun 2025 sebesar 314,163 and RDF) utilized in 2025 was 314.163 MT. Each year,
MT. Tiap tahunnya Perseroan melakukan peningkatan the Company continues to increase its utilization of waste
pemanfaatan limbah, untuk diolah menjadi bahan bakar for processing into alternative fuel. Throughout 2025, AF
alternatif. Sepanjang tahun 2025, substitusi AF mencapai substitution reached 15.11% of Thermal Substitution Rate
15,11% Substitusi Energi Panas atau Thermal Substitution (TSR) of total thermal energy required, an increase from 13%
Rate (TSR) dari seluruh energi panas yang dibutuhkan, in 2024. The following shows the trend of TSR improvement
meningkat dari tahun 2024 sebesar 13%. Berikut adalah tren from 2020 to 2025.
peningkatan TSR dari tahun 2020 hingga 2025.
Persentase Bahan Bakar Alternatif terhadap Seluruh Energi Panas yang Dibutuhkan Dalam
Proses Produksi (TSR)
Percentage of Alternative Fuel Substitution to Total energy Substitution Rate (TSR) in the
Production Process in the Production Process (TSR)
(2020 – 2025)
(%)
8,85 11,43 11,73 12,17 13.00 15.11
2020 2021 2022 2023 2024 2025
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Komposisi Bahan Bakar Alternatif dan Bahan Baku Alternatif
Composition of Alternative Fuels and Alternative Raw Materials
(metrik ton | metric tons)
273.350 517.904 791.254 258.518 520.502 779.021 314.163 516.409 830.572
AF Industri, AR Total AF Industri, AR Total AF Industri, AR Total
Biomassa, RDF Biomassa, RDF Biomassa, RDF
2023 2024 2025
RDF Biomassa Limbah AR Total
Biomass Industri
Industrial
Waste
Layanan Jasa dan Konsultasi Services and Consulting
Nathabumi menyediakan layanan jasa analisa dan Nathabumi provides waste analysis and laboratory services
laboratorium limbah serta konsultasi pengelolaan as well as environmental management consulting. The
lingkungan. Layanan analisa dan Laboratorium Limbah AFR AFR Waste Analysis and Laboratory service is supported
didukung fasilitas lengkap dan modern yang terakreditasi by complete and modern facilities accredited to ISO/IEC
ISO/IEC 17025:2017. Lab AFR telah menambah ruang 17025:2017. The AFR Lab has expanded its scope as an
lingkup sebagai Laboratorium Lingkungan yang terdaftar Environmental Laboratory registered with the Ministry of
di Kementerian Lingkungan Hidup dan Kehutanan (KLHK) Environment and Forestry (KLHK) under registration number
dengan nomor registrasi 00209/LPJ/LABLING/-1/LRK/ 00209/LPJ/LABLING/-1/LRK/KLHK. This expansion of
KLHK. Penambahan ruang lingkup tersebut meningkatkan scope enhances the AFR Laboratory's capability to conduct
kemampuan Laboratorium AFR untuk melakukan analisa uji environmental testing analyses, supported by competent
lingkungan didukung personil kompeten yang tersertifikasi personnel certified by the National Professional Certification
BNSP baik penyelia, analis laboratorium, maupun teknisi Agency (BNSP), including supervisors, laboratory analysts,
pengambil contoh uji. and sampling technicians.
Seiring dengan meningkatnya permintaan terhadap layanan In line with growing demand for waste laboratory services,
laboratorium limbah, pada tahun 2025 Lab AFR Nathabumi in 2025 Nathabumi's AFR Lab recorded revenue of Rp1.87
mencatatkan pendapatan sebesar Rp1,87 miliar dengan billion, with the number of customers continuing to grow,
jumlah pelanggan yang terus bertambah mencapai 227 reaching 227 customers.
pelanggan.
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Pengelolaan limbah migas di Balikpapan
Oil and gas waste management in Balikpapan.
Pengelolaan Limbah Migas dan Nonmigas Oil and Gas and Non-Oil and Gas Waste Management
Nathabumi juga menyediakan layanan pengelolaan limbah Nathabumi also provides drilling waste management
pengeboran (drilling waste management), baik layanan services, covering both offshore and onshore drilling
pengeboran di lokasi offshore maupun onshore. locations.
Di sektor migas, Nathabumi melakukan proyek pembersihan In the oil and gas sector, Nathabumi carries out site
lokasi dan proyek pengelolaan limbah berbahaya. Sedangkan remediation projects and hazardous waste management
di sektor nonmigas, Nathabumi menyediakan layanan on-site projects. In the non-oil and gas sector, Nathabumi provides
serta layanan pengelolaan limbah terjamin untuk perusahaan- on-site services as well as secured waste management
perusahan pertambangan minyak bumi dan gas alam. services for oil and natural gas mining companies.
Hingga tahun 2025, jumlah pelanggan layanan pengelolaan As of 2025, the number of customers for oil and gas waste
limbah migas berjumlah 12 pelanggan. Sekitar 59% management services totaled 12 customers. Approximately
pendapatan Nathabumi berasal dari layanan on-site sektor 59% of Nathabumi's revenue is derived from on-site services
migas dengan peningkatan kemampuan pengelolaan limbah in the oil and gas sector, with enhanced waste management
dan keahlian di sektor migas. capabilities and expertise in the sector.
PT Solusi Bangun Indonesia Tbk 173
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Pada Desember 2025, PT Solusi Bangun Indonesia Tbk In December 2025, PT Solusi Bangun Indonesia Tbk added melakukan penambahan kegiatan usaha baru di bidang a new line of business in the field of Supporting Activities Aktivitas Penunjang Pertambangan Minyak Bumi dan Gas for Oil and Natural Gas Mining. Based on the results of a Alam. Berdasarkan hasil studi kelayakan yang telah dilakukan, feasibility study conducted, the Company will expand the Perseroan akan memperluas cakupan layanan pengelolaan scope of its integrated hazardous and non-hazardous (B3 limbah B3 dan non-B3 secara terpadu, mulai dari pengambilan and non-B3) waste management services, covering the full limbah di lokasi pelanggan hingga pemanfaatannya sebagai chain from waste collection at customer sites through to its bahan baku dan bahan bakar alternatif, khususnya dari utilization as alternative raw materials and fuels, particularly industri pertambangan minyak dan gas. from the oil and gas mining industry. Melalui komitmen Nathabumi dalam mendukung kegiatan Through Nathabumi's commitment to supporting operasional pelanggan di sektor pengelolaan limbah customer operations in the industrial and oil and gas waste industri dan migas dengan standar kepatuhan K3 yang management sector with high OHS compliance standards, tinggi, Nathabumi berhasil meraih beberapa penghargaan Nathabumi has received several awards, including The diantaranya The Best CSMS Implementation for Drilling Best CSMS Implementation for Drilling Operation in Zone Operation in Zone 10 dari PT Pertamina Hulu Indonesia (PHI) 10 from PT Pertamina Hulu Indonesia (PHI) at the ORBIT dalam ajang ORBIT (Operation, Risk, Behavior, Integrity and (Operation, Risk, Behavior, Integrity and Technology) Technology) Drilling HSSE Workshop Semester 1 tahun 2025, Drilling HSSE Workshop Semester 1 2025, in recognition atas keberhasilan Nathabumi dalam mengimplementasikan of Nathabumi's success in comprehensively implementing Contractor Safety Management System (CSMS) secara the Contractor Safety Management System (CSMS) menyeluruh dengan mematuhi standar keselamatan, in full compliance with sustainable health, safety, and kesehatan kerja, dan perlindungan lingkungan (HSSE) environmental protection (HSSE) standards. Nathabumi also yang berkelajutan. Nathabumi juga berhasil meraih Best received the Best Sustainability Effort 2025 award and the Sustainability Effort 2025 serta Penghargaan Mitra Kerja HSSE Work Partner Award from Pertamina Hulu Indonesia HSSE dari Pertamina Hulu Indonesia dalam aspek lingkungan in both the environmental and occupational health aspects dan aspek Kesehatan untuk kategori resiko tinggi, termasuk for the high-risk category, as well as the Best Booth award meraih booth terbaik di ajang Indonesian Petroleum at the Indonesian Petroleum Association (IPA) Convention Association (IPA) Convention & Exhibitions di ICE BSD City. & Exhibition at ICE BSD City. Through the various awards Melalui berbagai penghargaan yang diraih oleh Nathabumi received by Nathabumi in the oil and gas sector, it is di bidang Oil and Gas, diharapkan mampu meningkatkan hoped that these achievements will enhance added value nilai tambah dan memperkuat posisi Nathabumi di mata and strengthen Nathabumi's positioning in the eyes of its pelanggan. customers. Partisipasi Nathabumi dalam Indonesian Petroleum Nathabumi's participation in the Indonesian Petroleum Association (IPA Convex) menjadi bagian dari upaya Association (IPA Convex) forms part of its efforts to memperkuat kolaborasi lintas sektor sekaligus memperluas strengthen cross-sector collaboration while expanding the penerapan praktik pengelolaan limbah yang bertanggung application of responsible waste management practices in jawab di sektor energi the energy sector. 174 Laporan Tahunan 2025 Annual Report
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Pengiriman perdana Refuse-Derived Fuel (RDF) dari Kabupaten
Sumenep ke Pabrik Solusi Bangun Indonesia di Tuban, Jawa Timur.
First delivery of Refuse-Derived Fuel (RDF) from Sumenep Regency
to the Solusi Bangun Indonesia Plant in Tuban, East Java.
Kolaborasi Pemanfaatan Sampah menjadi RDF dengan Collaboration on Converting Waste into RDF with Local
Pemerintah Daerah Governments
Seiring dengan meningkatnya populasi dan aktivitas ekonomi, As the population and economic activity continue
tantangan dalam pengelolaan sampah semakin kompleks, to grow, the challenges of waste management have
menuntut solusi yang lebih efisien dan berkelanjutan. become increasingly complex, demanding more efficient
Kolaborasi antara pemerintah, sektor swasta, dan masyarakat and sustainable solutions. Collaboration between the
menjadi kunci dalam menciptakan solusi berkelanjutan yang government, the private sector, and the community is key to
efektif untuk mengurangi sampah, mendukung ekonomi creating effective and sustainable solutions to reduce waste,
sirkuler, dan menjaga keseimbangan lingkungan. support the circular economy, and maintain environmental
balance.
Sistem Informasi Pengelolaan Sampah Nasional (SIPSN) The National Waste Management Information System
mencatat total timbulan sampah di Indonesia hingga tahun (SIPSN) recorded total waste generation in Indonesia
2025 mencapai lebih dari 50 juta ton, menjadi tantangan through 2025, reaching more than 50 million tons, posing
besar dalam sistem pengelolaannya. Untuk mengatasi a major challenge to the waste management system. To
hal ini, diperlukan strategi yang lebih inovatif dan berbasis address this, more innovative and collaboration-based
kolaborasi guna mengurangi jumlah sampah yang berakhir strategies are needed to reduce the amount of waste
di tempat pembuangan akhir (TPA), serta meningkatkan ending up in landfills (TPA), and to increase its utilization as
pemanfaatannya menjadi sumber daya yang lebih produktif a more productive resource.
Nathabumi terus memperkuat kemitraan strategis dengan Nathabumi continues to strengthen strategic partnerships
berbagai pihak. Salah satunya dengan pemerintah daerah with various parties, including with local governments
melalui pemanfaatan RDF sebagai bahan bakar alternatif, through the utilization of RDF as an alternative fuel, as
serta penguatan program pemberdayaan masyarakat well as the strengthening of community empowerment
guna mendukung pengembangan ekonomi sirkuler secara programs to support the sustainable development of the
berkelanjutan. circular economy.
PT Solusi Bangun Indonesia Tbk 175
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Perkembangan kerja sama pengolahan sampah tahun 2025 The development of waste processing collaborations in meningkat 40% dari tahun sebelumnya dan meliputi wilayah 2025 increased by 40% compared to the previous year, sekitar lokasi perusahaan sehingga ke depannya selain aspek covering areas surrounding the Company's plant locations. pemanfaatan energi alternatif yang meningkat juga akan Going forward, in addition to the increase in alternative meningkatkan kontribusi pengelolaan sampah di wilayah energy utilization, this is expected to further enhance setempat. Pada tahun 2025 perusahaan telah menerima the Company's contribution to waste management in the dan memanfaatkan lebih dari 30.000 ton RDF yang setara surrounding regions. In 2025, the Company received and dengan kontribusi mengurangi 71.000 ton sampah rumah utilized more than 30,000 tons of RDF, equivalent to a tangga yang sebelumnya dikelola dangan cara penimbunan contribution of reducing 71,000 tons of household waste di Tempat Penimbunan Akhir sampah. that had previously been managed through landfill disposal. Hingga tahun 2025, Perseroan telah bekerja sama dengan As of 2025, the Company has collaborated with 21 city/ 21 pemerintah kota/kabupaten dalam pemanfaatan sampah regency governments in the utilization of Municipal Solid kota (Municipal Solid Waste/MSW) menjadi RDF. Pemerintah Waste (MSW) into RDF. These city/regency governments kota/kabupaten tersebut adalah: are: 1. Kab. Cilacap 1. Cilacap Regency 2. DKI Jakarta 2. DKI Jakarta 3. Kab. Banyumas 3. Banyumas Regency 4. Kab. Sleman 4. Sleman Regency 5. Kab. Bantul 5. Bantul Regency 6. Kota Yogyakarta 6. Yogyakarta City 7. Prov. Aceh 7. Aceh Province 8. Kab. Magelang 8. Magelang Regency 9. Kab. Temanggung 9. Temanggung Regency 10. Kab. Wonosobo 10. Wonosobo Regency 11. Kab. Banyuwangi 11. Banyuwangi Regency 12. Kab. Jembrana 12. Jembrana Regency 13. Kab. Sumenep 13. Sumenep Regency 14. Kab. Gunungkidul 14. Gunungkidul Regency 15. Kab. Purwakarta 15. Purwakarta Regency 16. Kota Tangerang 16. Tangerang City 17. Kota Tegal 17. Tegal City 18. Kab. Kebumen 18. Kebumen Regency 19. Kab. Karawang 19. Karawang Regency 20. Kota Malang 20. Malang City 21. Kab. Bangkalan 21. Bangkalan Regency Transformasi Sistem Pelaporan Digital Transformation of the Digital Reporting System Nathabumi turut mendukung program digitalisasi yang Nathabumi also supports the digitalization program carried dilakukan oleh Kementerian Lingkungan Hidup/Badan out by the Ministry of Environment/Environmental Control Pengendalian Lingkungan Hidup (KLH/BPLH) yaitu melalui Agency (KLH/BPLH) through the implementation of the penerapan Manifest Elektronik dan Sistem Pelaporan Electronic Manifest and the Digital Reporting and Evaluation dan Evaluasi Digital (SPEED) dan pelaporan online lainnya System (SPEED) and other online reporting platforms (SIMPEL). Sistem tersebut digunakan oleh pemerintah (SIMPEL). These systems are used by the government untuk memonitor langsung ketaatan perusahaan penghasil, to directly monitor the compliance of waste-generating, pengangkut maupun pemanfaatan limbah B3 terhadap transporting, and utilizing companies with applicable peraturan yang berlaku. regulations. 176 Laporan Tahunan 2025 Annual Report
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Platform Media Sosial Social Media Platforms
Selain memiliki situs web resmi, Nathabumi memiliki platform In addition to its official website, Nathabumi has social
media sosial seperti LinkedIn dan Instagram yang menjadi media platforms such as LinkedIn and Instagram, which
media komunikasi resmi dan informasi bagi mitra pelanggan serve as official communication and information channels
maupun masyarakat luas. for customer partners and the general public.
Webiste www.nathabumi.com
LinkedIn @nathabumiofficial
Instagram @nathabumiofficial
PROFITABILITAS SEGMEN SEGMENT PROFITABILITY
Untuk tujuan pelaporan keuangan, kegiatan utama Perseroan For financial reporting purposes, the Company's principal
dibagi dalam tiga segmen operasi: operasi semen, beton siap activities are divided into three operating segments: cement
pakai dan tambang agregat, serta jasa konstruksi lainnya. operations, ready-mix concrete and aggregate mining, and
other construction services.
Tabel Profitabilitas Segmen Usaha Table of Business Segment Profitability
(Dalam jutaan Rupiah) (In millions of Rupiah)
Laba (Rugi) Sebelum
Pendapatan Antar
Pendapatan Jumlah Pendapatan Pajak Penghasilan
Segmen
Segmen Revenue Total Revenue Profit (Loss) Before
Inter-Segment Revenue
Segment Income Tax
2025 2024 2025 2024 2025 2024 2025 2024
Semen | Cement 9.723.649 10.494.354 224.838 364.425 9.948.487 10.858.779 1.029.989 1.109.397
Beton Siap Pakai dan
Tambang Agregat |
976.844 1.281.055 9.153 7.349 985.997 1.288.404 (62.664) (65.322)
Ready-Mix Concrete and
Aggregate Mining
Jasa Konstruksi Lainnya
| Other Construction 40.751 47.556 18,458 7.600 59.209 55.156 (15.022) (13.891)
Services
Jumlah | Total 10.741.244 11.822.965 252,449 379.374 10.993.693 12.202.339 952.303 1.030.184
Eliminasi | Elimination (3.994) (3.987) (252.449) (379.374) (256.443) (383.361) (13.178) (13.502)
Neto | Net 10.737.250 11.818.978 0 0 10.737.250 11.818.978 939.125 1.016.682
TINJAUAN PEMASARAN MARKETING OVERVIEW
Persaingan yang semakin ketat di industri semen menuntut Increasingly intense competition in the cement industry
Perseroan untuk secara berkelanjutan merumuskan, requires the Company to continuously formulate, evaluate,
mengevaluasi, dan menyesuaikan strategi pemasaran agar and adapt its marketing strategies in order to compete
mampu bersaing secara optimal. Dalam hal ini, sebagai optimally. In this regard, as part of SIG, the Company's
bagian dari SIG, strategi dan kegiatan pemasaran Perseroan marketing strategy and activities are aligned with SIG's
mengacu pada strategi SIG yang menitikberatkan pada strategy, which focuses on domestic market penetration
penetrasi pasar domestik yang disesuaikan dengan dinamika tailored to market dynamics and deemed effective in facing
pasar dan dinilai efektif dalam menghadapi persaingan di competition in the building materials industry.
industri bahan bangunan.
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STRATEGI MULTIBRAND MULTI-BRAND STRATEGY
Di tengah lanskap industri yang masih tertekan oleh kondisi Amid an industry landscape that continues to be pressured
kelebihan kapasitas dan marjin, Perseroan mendukung by conditions of excess capacity and margin compression,
strategi multi brand portofolio yang lebih adaptif dan terarah the Company supports a more adaptive and targeted multi-
pada segmen semen kantong. Fokus utama dilakukan brand portfolio strategy in the bagged cement segment.
dengan memperkuat posisi merek premium SIG di pasar The primary focus has been on reinforcing the positioning
inti, sekaligus mengelola portofolio merek secara selektif of SIG's premium brands in core markets, while selectively
di wilayah dengan tingkat persaingan tinggi. Pendekatan ini managing the brand portfolio in regions with high levels
tidak hanya menjaga keseimbangan harga di pasar, tetapi of competition. This approach not only maintains price
juga mempertahankan daya saing di berbagai segmen. equilibrium in the market, but also preserves the Company's
competitiveness across various segments.
PENGEMBANGAN EKOSISTEM DIGITAL DIGITAL ECOSYSTEM DEVELOPMENT
Ekosistem digital merupakan lingkungan terintegrasi yang A digital ecosystem is an integrated environment that
menghubungkan teknologi, data, pengguna, dan layanan connects technology, data, users, and services to create
guna menciptakan nilai tambah. Sejalan dengan hal tersebut, added value. In line with this, the Company has launched
Perseroan telah meluncurkan platform Jago Bangunan, the Jago Bangunan platform, an application designed for
sebuah aplikasi yang dirancang untuk pelaku konstruksi, construction practitioners, particularly skilled tradespeople,
khususnya ahli bangunan (tukang), sekaligus memperkuat to strengthen connectivity and brand awareness. Through
konektivitas dan awareness terhadap Perseroan. Melalui this platform, the Company delivers a range of benefits,
platform ini, Perseroan menghadirkan berbagai manfaat, including loyalty programs, expert consultation features,
mulai dari program loyalti, fitur konsultasi dengan ahli, hingga and an interactive space that encourages collaboration
ruang interaksi yang mendorong kolaborasi antar sesama among tradespeople.
tukang.
Hingga saat ini, komunitas Jago Bangunan telah berkembang To date, the Jago Bangunan community has grown to more
dengan lebih dari 16.000 anggota, dengan tingkat partisipasi than 16,000 members, with high levels of participation
yang tinggi melalui aktivitas aktif di grup WhatsApp sebagai through active engagement in WhatsApp groups as a
ruang komunikasi, kuis, dan berbagai bentuk engagement communication space, quizzes, and various other forms of
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lainnya. Hal ini mencerminkan terbentuknya ekosistem engagement. This reflects the formation of a dynamic and
komunitas yang dinamis dan terus berkembang. continuously growing community ecosystem.
Untuk memperluas dampak dan jangkauan, Jago Bangunan To expand its impact and reach, Jago Bangunan is
juga hadir di berbagai platform media sosial sebagai sarana also present across various social media platforms as a
edukasi, inspirasi, dan engagement bagi pelaku konstruksi. channel for education, inspiration, and engagement for
Kehadiran ini semakin memperkuat peran Perseroan dalam construction practitioners. This presence further reinforces
membangun ekosistem digital yang tidak hanya terhubung, the Company's role in building a digital ecosystem that is not
tetapi juga memberikan nilai berkelanjutan bagi seluruh only well-connected, but also delivers sustained value to all
pelaku konstruksi. members of the construction community.
KOMUNIKASI PEMASARAN MARKETING COMMUNICATIONS
Perseroan membangun komunikasi yang tidak hanya The Company builds communication that not only conveys
menyampaikan pesan, tetapi juga menumbuhkan makna. a message, but also cultivates meaning. Grounded in the
Berlandaskan keberlanjutan, nasionalisme, dan inovasi, pillars of sustainability, nationalism, and innovation, the
kampanye “Bangga Bangun Indonesia” dihadirkan untuk "Bangga Bangun Indonesia" (Proud to Build Indonesia)
membangun kedekatan emosional dengan publik sekaligus campaign was created to forge emotional connections with
memperkuat relevansi merek dalam pembangunan nasional. the public while reinforcing the brand's relevance in national
Kampanye ini diimplementasikan secara konsisten melalui development. This campaign is implemented consistently
kanal digital, media ruang luar, aktivitas lapangan, serta across digital channels, outdoor media, field activations, and
keterlibatan aktif karyawan sebagai brand ambassador. the active involvement of employees as brand ambassadors.
Pendekatan komunikasi yang menyeluruh ini efektif dalam This comprehensive communication approach has been
meningkatkan visibilitas merek, memperluas jangkauan effective in enhancing brand visibility, expanding audience
audiens, serta memperkuat citra Perseroan sebagai mitra reach, and strengthening the Company's image as a trusted
terpercaya dalam pembangunan. partner in national development.
KETERLIBATAN PELANGGAN CUSTOMER ENGAGEMENT
Distributor dan toko bahan bangunan merupakan ujung Distributors and building materials stores are at the forefront
tombak dalam rantai distribusi. Oleh karena itu, Perseroan of the distribution chain. Accordingly, the Company
secara konsisten memperkuat hubungan kemitraan melalui consistently strengthens its partnership relationships
berbagai program seperti Retail Gathering dan Spot Selling through various programs such as Retail Gatherings and
yang dilakukan secara masif dan terarah. Inisiatif ini tidak targeted, large-scale Spot Selling activities. These initiatives
hanya mendorong penjualan, tetapi juga mempererat not only drive sales, but also deepen collaboration and
kolaborasi serta meningkatkan kepercayaan mitra terhadap reinforce partner confidence in the Company's products
produk Perseroan di tengah persaingan pasar yang ketat. amid intense market competition.
Di sisi lain, Perseroan juga menghadirkan pengalaman yang At the same time, the Company delivers more meaningful
lebih bermakna bagi pengguna akhir melalui kunjungan experiences for end users through factory visits, training
pabrik, pelatihan, hingga program apresiasi seperti “Tukang sessions, and appreciation programs such as "Tukang Unjuk
Unjuk Bakat”. Seluruhnya diperkuat oleh pemanfaatan Bakat" (Builder Talent Showcase). All of these efforts are
teknologi digital yang memungkinkan interaksi lebih luas dan further enhanced by the use of digital technology, enabling
berkelanjutan. broader and more sustained interaction.
Pendekatan ini memungkinkan Perseroan membangun This approach enables the Company to build stronger
hubungan jangka panjang yang lebih kuat dengan pelanggan, long-term relationships with its customers, while creating
sekaligus menciptakan nilai tambah yang berkelanjutan bagi sustainable added value for the entire ecosystem.
seluruh ekosistem.
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Perseroan telah meluncurkan akun media sosial resmi The Company has launched official corporate social media
perusahaan yang dapat diakses melalui: accounts, accessible through:
• @solusibangunid
Instagram • @dynamixidn
• @semenandalasid
LinkedIn Solusi Bangun Indonesia
• PT Solusi Bangun Indonesia Tbk
Facebook • DynamixIDN
• SemenAndalasID
X @solusibangunid
• DynamixIDN
YouTube
• SemenAndalasID9862
• DynamixIDN
TikTok
• SemenAndalasID
PANGSA PASAR MARKET SHARE
Di tahun 2025, Perseroan telah menetapkan pangsa pasar In 2025, the Company achieved a market share of 14.52%,
sebesar 14,52% atau sebanyak 9.425.209 ton dari jumlah representing 9,425,209 tons out of total national demand of
kebutuhan nasional sebanyak 64.895.446 ton. Pangsa pasar 64,895,446 tons. The Company's market share increased
Perseroan mengalami peningkatan dari tahun 2024 sebesar from 14.27% in 2024.
14,27%.
Hingga 31 Desember 2025, Dari sisi segmentasi, penjualan As of December 31, 2025, in terms of segmentation,
masih didominasi retail sebesar 77,7% dibanding curah sales remain dominated by retail at 77.7% compared to
sebesar 22,3%. Secara keseluruhan, merefleksikan arah bulk at 22.3%. Overall, this reflects a positive direction
perbaikan yang positif dengan fondasi bisnis yang semakin of improvement, with an increasingly strong business
kuat, eksekusi yang lebih disiplin, serta kesiapan organisasi foundation, more disciplined execution, and better
yang lebih baik dalam menangkap peluang permintaan organizational readiness to capture future cement demand
semen ke depan. opportunities.
SOLUSI RAMAH LINGKUNGAN UNTUK INDONESIA ECO-FRIENDLY SOLUTIONS FOR INDONESIA
Perseroan menghadirkan rangkaian solusi teraplikasi The Company offers a range of applied solutions that not
yang tidak hanya membangun infrastruktur, tetapi juga only build infrastructure, but also enhance the quality of
memperkuat kualitas hidup perkotaan. Pemprov DKI Jakarta urban life. The DKI Jakarta Provincial Government has
mempercayakan aplikasi solusi inovatif dari Solusi Bangun entrusted Solusi Bangun Indonesia with the application
Indonesia, yaitu beton dekoratif atau DekoCrete di Jalan of its innovative solutions, including decorative concrete
Soepomo, Tebet, Jakarta Selatan, serta beton berpori atau (DekoCrete) on Jalan Soepomo, Tebet, South Jakarta,
ThruCrete di trotoar Jl. TB Simatupang dan Jl. Panglima and permeable concrete (ThruCrete) on the sidewalks of
Polim, Jakarta Selatan, yang menunjukkan bagaimana inovasi Jl. TB Simatupang and Jl. Panglima Polim, South Jakarta,
material dapat menjawab kebutuhan fungsional sekaligus demonstrating how material innovation can address both
estetis. functional and aesthetic needs.
Dengan penggunaan semen ramah lingkungan yang Through the use of environmentally friendly cement
dirancang memiliki panas hidrasi lebih rendah dibandingkan designed to have lower hydration heat than conventional
semen pada umumnya. Perseroan dalam menghadirkan cement, the Company delivers infrastructure that is more
infrastruktur yang lebih adaptif, lebih hijau, dan lebih bernilai adaptive, greener, and of greater value for the future of
bagi masa depan kota. cities.
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Melalui solusi teraplikasi DekoCrete, ThruCrete, SpeedCrete, Through its applied solutions, DekoCrete, ThruCrete,
dan ApexCrete, Solusi Bangun Indonesia hadir sebagai SpeedCrete, and ApexCrete, Solusi Bangun Indonesia
penyedia solusi pembangunan yang berorientasi pada positions itself as a sustainability-oriented construction
keberlanjutan, memperkuat daya saing bisnis sekaligus solutions provider, strengthening business competitiveness
meningkatkan kepercayaan investor dalam jangka panjang. while enhancing long-term investor confidence.
IMPLEMENTASI INISIATIF STRATEGIS IMPLEMENTATION OF STRATEGIC INITIATIVES
Inisiatif strategis yang dilakukan Perseroan di tahun 2025 The strategic initiatives undertaken by the Company in
meliputi: 2025 include:
1. Operational Excellence 1. Operational Excellence
Sepanjang 2025, Perseroan melaksanakan berbagai Throughout 2025, the Company implemented a range
inisiatif yang difokuskan pada peningkatan efisiensi biaya, of initiatives focused on cost efficiency, operational
efektivitas operasi, serta penguatan efisiensi aset dan effectiveness, and the strengthening of asset efficiency
infrastruktur operasional. Secara operasional, perusahaan and operational infrastructure. On the operational front,
berhasil mempertahankan efisiensi biaya produksi dengan the Company successfully maintained production cost
COGM per ton 4% lebih rendah dari RKAP, didorong oleh efficiency, with COGM per ton coming in 4% below the
penurunan penggunaan biaya bahan baku, fixed cost, target, driven by reductions in the use of raw material
serta optimalisasi komposisi produksi clinker. Hal ini turut costs, fixed costs, and the optimization of clinker
membantu menekan COGS per ton hingga 2% di bawah production composition. This also contributed to
RKAP. keeping COGS per ton 2% below the target.
Di sisi operasi pabrik, kiln utilization mencapai 84,8%, On the plant operations side, kiln utilization reached
melampaui target RKAP meskipun terjadi sejumlah 84.8%, exceeding the target despite a number of
gangguan seperti power disruption di Lhoknga dan disruptions, including a power disruption at Lhoknga and
beberapa unplanned shutdown yang menurunkan Kiln several unplanned shutdowns that brought Kiln NOEE to
NOEE menjadi 82,7% YTD, di bawah target. 82.7% year-to-date, below the target.
Perusahaan juga meningkatkan disiplin biaya di tingkat The Company also strengthened cost discipline at the
korporasi. SG&A tercatat 17% di bawah RKAP, terutama corporate level. SG&A was recorded at 17% below
dari efisiensi biaya general dan personnel, yang membantu the Company Work Plan and Budget (Rencana Kerja
menjaga profitabilitas. dan Anggaran Perusahaan/RKAP), primarily driven
by efficiencies in general and personnel costs, which
contributed to maintaining profitability.
2. Sustainability-Driven Growth 2. Sustainability-Driven Growth
Dalam mendukung pertumbuhan berkelanjutan, In supporting sustainable growth, the Company
Perseroan secara konsisten menjalankan berbagai inisiatif consistently undertakes several initiatives focusing
yang berfokus pada pengurangan emisi, peningkatan on emission reduction, clean energy development,
pemanfaatan bahan bakar alternatif, pengembangan and social contribution strengthening. Such role
energi bersih, serta penguatan kontribusi sosial. Peran is strengthened by Nathabumi as Solusi Bangun
tersebut diperkuat oleh Nathabumi sebagai unit usaha Indonesia's business units as the primary driver through
Solusi Bangun Indonesia yang menjadi penggerak integrated waste management, in order to increase fuel
utama melalui pengelolaan limbah terintegrasi, guna substitution and decrease emission intensity.s
meningkatkan substitusi bahan bakar dan menurunkan
intensitas emisi.
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Sepanjang tahun 2025, pemanfaatan Alternative Fuel (AF) Throughout 2025, Alternative Fuel (AF) utilization
meningkat, tercermin dari capaian Thermal Substitution increased, as reflected in a TSR of 15.11%, which
Rate (TSR) sebesar 15,11%, melampaui target dan exceeded the target and improved from the 2024 level.
meningkat dibandingkan 2024. Hal ini berkontribusi This contributed to a reduction in emission intensity to
pada penurunan intensitas emisi menjadi 567 kg CO2/ton 567 kg CO2/ton of cement equivalent, an improvement
semen ekivalen, lebih baik dari target RKAP sebesar 572 against the Company Work Plan and Budget (RKAP)
kg CO2/ton semen ekivalen per ton. target of 572 kg CO2/ton of cement equivalent.
Di sisi energi bersih, Perseroan telah memanfaatkan On the clean energy front, the Company has utilized
energi dari instalasi panel surya atap dengan total energy from rooftop solar panel installations, with a
kapasitas 6,39 MWp di Pabrik Tuban dan akan total capacity of 6.39 MWp at Tuban Plant, and will be
diimplementasikan di Pabrik Narogong dengan kapasitas implemented at Narogong Plant with a capacity of 2
2 MWp. Perseroan juga memperkuat infrastruktur bahan MWp. The Company also strengthened its alternative
bakar alternatif melalui pengembangan storage facility fuel infrastructure through the development of storage
guna meningkatkan fleksibilitas operasional. facilities to enhance operational flexibility.
Selain aspek lingkungan, Perseroan terus memperkuat Beyond environmental initiatives, the Company
komitmen terhadap tanggung jawab sosial melalui continued to reinforce its commitment to social
pelaksanaan berbagai inisiatif sosial, termasuk program responsibility through the implementation of various
inovasi sosial, pelaksanaan social mapping di sejumlah social initiatives, including social innovation programs,
pabrik, serta pengukuran Social License Index di seluruh social mapping exercises at a number of plants, the
pabrik untuk menilai tingkat penerimaan operasional measurement of the Social License Index across
Perseroan di wilayah sekitar, dan pengendalian realisasi all plants to assess community acceptance of the
program CSR sepanjang tahun 2025. Company's operations, and the monitoring of CSR
program realization throughout 2025.
3. Leverage Innovation and Digital Transformation 3. Leveraging Innovation and Digital Transformation
Perseroan memanfaatkan inovasi dan transformasi digital The Company harnessed innovation and digital
untuk meningkatkan efisiensi operasional, memperkuat transformation to enhance operational efficiency,
kapabilitas analitik, serta mendorong pengembangan strengthen analytical capabilities, and drive the
solusi bisnis baru. development of new business solutions.
Sepanjang tahun 2025, Perseroan mengembangkan Throughout 2025, the Company developed an
Integrated Corporate Performance Dashboard (ICPD) Integrated Corporate Performance Dashboard (ICPD),
yang memungkinkan pemantauan kinerja operasional enabling more integrated and real-time monitoring
dan keuangan secara lebih terintegrasi dan real-time, of operational and financial performance, thereby
sehingga mendukung pengambilan keputusan yang lebih supporting faster and data-driven decision-making.
cepat dan berbasis data.
Selain itu, Perseroan mulai mengembangkan pemanfaatan In addition, the Company began developing the use of
AI-based analytics dan digital analytics platform untuk AI-based analytics and a digital analytics platform to
meningkatkan kualitas analisis data operasional serta improve the quality of operational data analysis and the
efektivitas pengelolaan kinerja. effectiveness of performance management.
Di sisi inovasi bisnis, Perseroan mengembangkan produk On the business innovation front, the Company
soil stabilizer bersama Taiheiyo Cement Corporation developed a soil stabilizer product in collaboration with
sebagai mitra strategis, sebagai bagian dari upaya Taiheiyo Cement Corporation as a strategic partner, as
memperluas portofolio solusi di luar produk semen part of efforts to expand its solution portfolio beyond
konvensional. conventional cement products.
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Melalui inisiatif tersebut, Perseroan mendorong Through these initiatives, the Company is driving
peningkatan efisiensi, kualitas pengambilan keputusan, improvements in efficiency, decision-making quality,
serta pengembangan sumber pertumbuhan baru. and the development of new growth sources.
4. Market Adaptability and Expansion 4. Market Adaptability and Expansion
Perseroan memperkuat posisi pasar melalui peningkatan The Company strengthened its market position by
fleksibilitas dalam merespons dinamika permintaan, serta enhancing its flexibility in responding to demand
perluasan peluang penjualan dan sumber pertumbuhan dynamics, while expanding sales opportunities and
baru. identifying new sources of growth.
Sepanjang tahun 2025, Perseroan melakukan Throughout 2025, the Company undertook a
transformasi pemasaran dan penjualan, khususnya sejak transformation of its sales and marketing, particularly
paruh kedua tahun, yang berdampak pada meningkatnya from the second half of the year onward, resulting in a
kemampuan adaptasi terhadap perubahan permintaan greater capacity to adapt to shifting market demand.
pasar. Transformasi ini berfokus pada penguatan merek This transformation focuses on brand strengthening and
dan optimalisasi saluran distribusi terutama di area-area the optimization of distribution channels, particularly in
dengan potensi marjin tinggi. areas with high margin potential.
Di sisi pengembangan pasar, selain memperkuat penetrasi In terms of market development, in addition to
domestik, Perseroan juga secara aktif mengembangkan strengthening domestic market penetration, the
pasar ekspor, termasuk ke Australia, serta memperkuat Company also actively developed export markets,
kanal ekspor untuk produk klinker. Perseroan juga including to Australia, and reinforced export channels
mempersiapkan skema ekspor semen bersama Taiheiyo for clinker products. The Company also prepared a
sebagai langkah strategis untuk menjangkau pasar cement export scheme with Taiheiyo as a strategic step
internasional dengan skala dan potensi permintaan yang to access the international market, which offers a larger
lebih besar. scale and greater demand potential.
Selanjutnya, dalam rangka diversifikasi sumber Furthermore, in pursuit of revenue diversification, the
pendapatan, Perseroan terus meningkatkan kontribusi Company continued to increase the contribution of
bisnis non-semen melalui pengembangan aggregate and its non-cement businesses through the development
construction material (ACM), soil stabilizer, bata interlock of aggregate and construction materials (ACM), soil
presisi, bisnis mineral, dan solusi pengelolaan limbah stabilizer, precision interlocking bricks, mineral business,
berkelanjutan. Inisiatif ini menjadi bagian dari upaya and sustainable waste management solutions. These
memperluas portofolio usaha sekaligus mengurangi initiatives form part of the Company's efforts to broaden
ketergantungan terhadap bisnis semen konvensional. its business portfolio while reducing dependence on
conventional cement business.
5. Cultivate Agile Talent and Leadership 5. Cultivating Agile Talent and Leadership
Penguatan kapabilitas organisasi dilakukan melalui Organizational capability was strengthened through
peningkatan produktivitas tenaga kerja, pengembangan improvements in workforce productivity, leadership
kepemimpinan, serta pengelolaan talenta yang lebih development, and more targeted talent management.
terarah.
Sepanjang tahun 2025, Perseroan mengoptimalkan Throughout 2025, the Company optimized its
struktur organisasi dan headcount untuk meningkatkan organizational structure and headcount to enhance
efisiensi, disertai evaluasi kompetensi dan penguatan efficiency, complemented by competency assessments
talent management guna memastikan ketersediaan and the strengthening of talent management to ensure
talenta sesuai kebutuhan bisnis. the availability of talent aligned with business needs.
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Di sisi kepemimpinan, Perseroan menjalankan leadership On the leadership front, the Company ran a leadership
development program serta mendorong budaya inovasi development program and fostered a culture of
melalui program Juara Inovasi. Pengelolaan talenta innovation through the Juara Inovasi (Innovation
juga didukung oleh implementasi Integrated Workforce Champion) program. Talent management was further
System untuk meningkatkan integrasi dan efektivitas supported by the implementation of an Integrated
pengembangan SDM. Workforce System to improve the integration and
effectiveness of Human Capital development.
Selain itu, peningkatan kapabilitas diperkuat melalui Capability enhancement was also reinforced through
berbagai program pembelajaran seperti short course various learning programs, including short-course
training dan circle of expert, serta didukung oleh hubungan training and circles of experts, alongside the maintenance
industrial yang kondusif. of a conducive industrial relations environment.
Melalui inisiatif tersebut, Perseroan membangun Through these initiatives, the Company is building
organisasi yang lebih adaptif, produktif, dan siap a more adaptive and productive organization, well-
mendukung pertumbuhan bisnis. positioned to support business growth.
6. Governance Management 6. Governance Management
Di sisi tata kelola, Perseroan berfokus pada penguatan On the governance front, the Company focused on
tata kelola perusahaan melalui peningkatan manajemen strengthening corporate governance through enhanced
risiko, kepatuhan terhadap regulasi, serta penyelesaian risk management, regulatory compliance, and the
isu legal dan penguatan sistem pengendalian internal. resolution of legal matters and the reinforcement of the
internal control system.
Sepanjang tahun 2025, Perseroan secara aktif melakukan Throughout 2025, the Company actively monitored
pemantauan dan pembaruan corporate risk profile and updated its corporate risk profile as a basis for
sebagai dasar dalam pengambilan keputusan dan mitigasi decision-making and strategic risk mitigation. This
risiko strategis. Penguatan ini juga tercermin melalui strengthening was also reflected in the execution of the
pelaksanaan Risk Maturity Index (RMI) yang dilakukan Risk Maturity Index (RMI) assessment conducted by an
oleh konsultan independen, dengan capaian skor 2,7 independent consultant, which yielded a score of 2.7,
atau berada pada fase Emerging+, yang menunjukkan placing the Company in the Emerging+ phase, indicating
peningkatan tingkat kematangan pengelolaan risiko an improvement in risk management maturity, though
meskipun masih memerlukan penguatan lebih lanjut. further development remains necessary.
Di sisi kepatuhan, Perseroan memastikan pemenuhan On the compliance front, the Company ensured
berbagai regulasi, termasuk pengelolaan pemenuhan adherence to various regulatory requirements, including
ketentuan saham publik (free float) serta pemenuhan the management of free float compliance and the
perizinan operasional di berbagai entitas dan fulfillment of operational licenses across various entities
lokasi operasi. Upaya ini dilakukan untuk menjaga and operating locations. These efforts were undertaken
keberlangsungan operasional serta meminimalkan to safeguard operational continuity and minimize
eksposur terhadap risiko hukum dan sanksi administratif. exposure to legal risk and administrative sanctions.
Melalui berbagai inisiatif tersebut, Perseroan terus Through these various initiatives, the Company continues
memperkuat fondasi tata kelola yang transparan, to strengthen the foundations of transparent and
akuntabel, dan mendukung keberlanjutan operasional accountable governance, supporting both operational
serta pengelolaan risiko secara lebih proaktif. sustainability and a more proactive approach to risk
management.
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TINJAUAN KINERJA KEUANGAN FINANCIAL PERFORMANCE REVIEW
Pembahasan kinerja keuangan disusun dengan mengacu The discussion of financial performance is prepared with
pada Laporan Keuangan PT Solusi Bangun Indonesia Tbk reference to the Financial Statements of PT Solusi Bangun
untuk tahun yang berakhir pada tanggal 31 Desember Indonesia Tbk for the years ended December 31, 2025,
2025 dan 2024 yang telah diaudit sesuai dengan Standar and 2024, which have been audited in accordance with
Akuntansi Keuangan di Indonesia oleh Kantor Akuntan Publik Indonesian Financial Accounting Standards by the Public
Liana Ramon Xenia & Rekan dengan opini wajar dalam semua Accounting Firm of Liana Ramon Xenia & Rekan, with a fair
hal yang material. opinion in all material respects.
Pembahasan kinerja keuangan Perseroan juga disampaikan The discussion of the Company's financial performance is
dengan memperhatikan penjelasan pada catatan Laporan also presented with regard to the explanations in the Notes
Keuangan sebagai bagian yang tidak terpisahkan dari Laporan to the Financial Statements, which form an integral part of
Tahunan ini. this Annual Report.
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
(Dalam jutaan Rupiah) (In millions of Rupiah)
Perubahan
Uraian Changes
2025 2024
Description
Nominal %
Aset | Assets
Aset Lancar | Current Assets 4.395.799 4.703.796 (307.997) (6,55)
Aset Tidak Lancar | Non-Current Assets 15.983.702 16.342.556 (358.854) (2,20)
Jumlah Aset | Total Assets 20.379.501 21.046.352 (666.851) (3,17)
Liabilitas | Liabilities
Liabilitas Jangka Pendek | Current Liabilities 4.375.369 4.464.643 (89.274) (1,99)
Liabilitas Jangka Panjang | Non-Current Liabilities 2.799.513 3.667.599 (868.086) (23,67)
Jumlah Liabilitas | Total Liabilities 7.174.882 8.132.242 (957.360) (11,77)
Ekuitas | Equity
Jumlah Ekuitas | Total Equity 13.204.619 12.914.110 290.509 2,25
Jumlah Liabilitas dan Ekuitas |
20.379.501 21.046.352 (666.851) (3,17)
Total Liabilities and Equity
ASET ASSETS
Hingga akhir Desember 2025, Perseroan membukukan aset As of the end of December 2025, the Company recorded
sebesar Rp20,38 triliun, menurun 3,17% jika dibandingkan total assets of Rp20.38 trillion, a decrease of 3.17%
tahun sebelumnya sebesar Rp21,05 triliun. Penurunan compared to the previous year's figure of Rp21.05 trillion.
ini terjadi karena terdapat penurunan pada aset lancar This decrease was due to a decline in current assets,
yang utamanya dipicu oleh penurunan piutang usaha, dan primarily driven by a reduction in trade receivables, and a
penurunan pada aset tidak lancar yang disebabkan oleh decline in non-current assets attributable to a decrease in
penurunan pada aset tetap. fixed assets.
PT Solusi Bangun Indonesia Tbk 185
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Aset Lancar Current Assets Perseroan mencatatkan aset lancar pada akhir 2025 sebesar The Company recorded current assets at the end of 2025 Rp4,39 triliun, menurun 6,55% jika dibandingkan dengan of Rp4.39 trillion, a decrease of 6.55% compared to tahun 2024 sebesar Rp4,70 triliun. Penurunan ini terjadi 2024's figure of Rp4.70 trillion. This decrease was due to a karena penurunan pada piutang usaha dari pihak berelasi dan reduction in trade receivables from related parties and third pihak ketiga karena terdapat pembayaran dari pelanggan. parties as a result of customer payments received. Aset Tidak Lancar Non-Current Assets Perseroan mencatatkan aset tidak lancar pada akhir 2025 The Company recorded non-current assets at the end of sebesar Rp15,98 triliun, menurun 2,20% jika dibandingkan 2025 of Rp15.98 trillion, a decrease of 2.20% compared to dengan tahun 2024 sebesar Rp16,34 triliun. Penurunan 2024's figure of Rp16.34 trillion. This decrease was due to ini terjadi karena tidak terdapat penambah aset tetap yang the absence of significant additions to fixed assets relative signifikan jika dibandingkan dengan depresiasi tahun berjalan. to current-year depreciation. LIABILITAS LIABILITIES Hingga akhir Desember 2025, Perseroan membukukan As of the end of December 2025, the Company recorded liabilitas sebesar Rp7,17 triliun, menurun 11,77% jika total liabilities of Rp7.17 trillion, a decrease of 11.77% dibandingkan tahun sebelumnya sebesar Rp8,13 triliun. compared to the previous year's figure of Rp8.13 trillion. Penurunan ini terjadi utamanya dipicu oleh penurunan pada This decrease was primarily driven by a decline in non- liabilitas jangka panjang. current liabilities. Liabilitas Jangka Pendek Current Liabilities Perseroan mencatatkan liabilitas jangka pendek pada The Company recorded current liabilities at the end of 2025 akhir 2025 sebesar Rp4,38 triliun, menurun 1,99% jika of Rp4.38 trillion, a decrease of 1.99% compared to Rp4.46 dibandingkan dengan tahun 2024 sebesar Rp4,46 triliun. trillion in 2024. This decline was attributed to a reduction in Penurunan ini didorong oleh penurunan utang usaha atas trade payables related to payments made to suppliers. pembayaran kepada pemasok. Liabilitas Jangka Panjang Non-Current Liabilities Perseroan mencatatkan liabilitas jangka panjang pada The Company recorded non-current liabilities at the end of akhir 2025 sebesar Rp2,80 triliun, menurun 23,67% jika 2025 of Rp2.80 trillion, a decrease of 23.67% compared dibandingkan dengan tahun 2024 sebesar Rp3,67 triliun. to 2024's figure of Rp3.67 trillion. This decrease was due Penurunan ini terjadi karena penurunan pada pinjaman bank to a reduction in long-term bank loans, as a result of the jangka panjang, karena terdapat reklasifikasi atas bagian reclassification of the portion due within one year and the yang jatuh tempo dalam satu tahun dan sudah dilakukan corresponding repayments made. pembayaran. EKUITAS EQUITY Hingga akhir Desember 2025, Perseroan membukukan As of the end of December 2025, the Company recorded ekuitas sebesar Rp13,20 triliun, meningkat 2,25% total equity of Rp13.20 trillion, an increase of 2.25% dibandingkan tahun sebelumnya sebesar Rp12,91 triliun. compared to the previous year's figure of Rp12.91 trillion. Peningkatan ini didorong oleh penambahan dari laba periode This increase was driven by the addition of profit for the berjalan. current period. 186 Laporan Tahunan 2025 Annual Report
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LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
(Dalam jutaan Rupiah) (In millions of Rupiah)
Perubahan
Uraian Changes
2025 2024
Description
Nominal %
Pendapatan | Revenue 10.737.250 11.818.978 (1.081.728) (9,15)
Beban Pokok Pendapatan | Cost of Revenue 8.320.614 9.263.093 (942.479) (10,17)
Laba Kotor | Gross Profit 2.416.636 2.555.885 (139.248) (5,45)
Laba Sebelum Bunga dan Pajak Penghasilan |
1.092.308 1.251.641 (159.333) (12,73)
Profit Before Interest and Income Tax
Laba Sebelum Pajak Penghasilan |
939.125 1.016.682 (77.557) (7,63)
Profit Before Income Tax
Laba Tahun Berjalan | Profit for the Year 658.742 745.090 (86.348) (11,59)
Penghasilan/(rugi) Komprehensif Lain |
4.304 (67.200) 71.504 (106,40)
Other Comprehensive Income/(Loss)
Jumlah Laba Komperehensif Tahun Berjalan |
663.046 677.890 (14.844) (2,19)
Total Comprehensive Income for the Year
Laba per Saham – Dasar dan Dilusian (nilai penuh) |
73 83 (10) (12,05)
Earnings per Share – Basic and Diluted (full amount)
Pendapatan Revenue
Perseroan mencatatkan nilai pendapatan di tahun 2025 The Company recorded revenue in 2025 of Rp10.74 trillion,
sebesar Rp10,74 triliun, menurun 9,15% jika dibandingkan a decrease of 9.15% compared to the previous year's figure
dengan tahun sebelumnya sebesar Rp11,82 triliun. of Rp11.82 trillion. The composition of this revenue consisted
Kontribusi nilai pendapatan ini terdiri dari pendapatan atas of cement at 90.56%, ready-mix concrete at 7.91%, other
semen sebesar 90,56% beton siap pakai sebesar 7,91% construction services at 0.34%, and aggregates at 1.19%.
jasa konstruksi lainnya sebesar 0,34% dan agregat sebesar
1,19%.
Komposisi Kontribusi Pendapatan Revenue Contribution Composition
0,34% 7,91%
1,19%
Semen | Cement
Beton Siap Pakai | Ready-mixed Concrete
2025 Agregat | Aggregate
Jasa Konstruksi Lainnya | Other Construction Services
90,56%
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Beban Pokok Pendapatan Cost of Revenue Beban pokok pendapatan Perseroan pada tahun 2025 adalah The Company's cost of revenue in 2025 amounted to sebesar Rp8,32 triliun, menurun 10,17% jika dibandingkan Rp8.32 trillion, a decrease of 10.17% compared to the dengan tahun sebelumnya sebesar Rp9,26 triliun. Penurunan previous year's figure of Rp9.26 trillion. This decrease ini terjadi karena volume produksi semen dan biaya produksi was due to lower cement production volume and lower yang lebih rendah. production costs. Laba Kotor Gross Profit Perseroan mencatatkan laba kotor pada akhir 2025 sebesar The Company recorded gross profit at the end of 2025 of Rp2,42 triliun, menurun 5,45% jika dibandingkan dengan Rp2.42 trillion, a decrease of 5.45% compared to 2024's tahun 2024 sebesar Rp2,56 triliun. Penurunan ini terjadi figure of Rp2.56 trillion. This decrease was due to a significant karena penurunan pendapatan yang cukup siginifkan jika decline in revenue compared to the previous year, driven by dibandingkan dengan tahun lalu. Dipicu oleh lebih rendahnya lower sales volume and selling price adjustments. volume penjualan dan penyesuaian harga jual. Laba Sebelum Bunga dan Pajak Penghasilan Profit Before Interest and Income Tax Pada tahun 2025, Perseroan membukukan laba sebelum In 2025, the Company recorded profit before interest bunga dan pajak penghasilan sebesar Rp1,092 triliun, and income tax of Rp1.092 trillion, a decrease of 12.73% menurun 12,73% dibandingkan dengan tahun sebelumnya compared to the previous year's figure of Rp1.25 trillion. sebesar Rp1,25 triliun. Penurunan ini juga terjadi karena This decrease was also due to the decline in revenue and an menurunnya pendapatan dan terdapat kenaikan pada beban increase in distribution and selling expenses related to sales distribusi dan penjualan atas biaya operasional sales & and marketing operational costs. marketing. Laba Tahun Berjalan Profit for the Year Di tahun 2025, Perseroan mencatatkan laba tahun berjalan In 2025, the Company recorded profit for the year of Perseroan sebesar Rp658,74 miliar, menurun 11,59% Rp658.74 billion, a decrease of 11.59% compared to the dibandingkan dengan tahun sebelumnya sebesar Rp745,09 previous year's figure of Rp745.09 billion. This decrease miliar. Penurunan ini terjadi karena lebih rendahnya was due to lower revenue resulting from a decline in sales pendapatan karena menurunnya volume penjualan dan volume and an increase in distribution and selling expenses kenaikan pada biaya distribusi dan penjualan karena biaya attributable to sales and marketing costs. sales & marketing. Penghasilan Komprehensif Lain dan Laba Komprehensif Other Comprehensive Income and Total Comprehensive Tahun Berjalan Income for the Year Di tahun 2025, Perseroan mencatatkan penghasilan In 2025, the Company recorded other comprehensive komprehensif lain sebesar Rp4,30 miliar, sehingga laba income of Rp4.30 billion, bringing total comprehensive komprehensif tahun berjalan tercatat sebesar RpRp663,05 income for the year to Rp663.05 billion. This represents miliar. Realisasi ini menurun jika dibandingkan dengan a decrease compared to the previous year's figure of perolehan tahun sebelumnya sebesar Rp677,89 miliar. Rp677.89 billion. Laba per Saham Dasar Basic Earnings per Share Pada tahun 2025, Perseroan membukukan laba per saham In 2025, the Company recorded basic earnings per share dasar sebesar Rp73, menurun 12,05% dibandingkan dengan of Rp73, a decrease of 12.05% compared to the previous tahun sebelumnya sebesar Rp83. year's figure of Rp83. 188 Laporan Tahunan 2025 Annual Report
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Management Discussion and Analysis
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
(Dalam jutaan Rupiah) (In millions of Rupiah)
Perubahan
Uraian Changes
2025 2024
Description
Nominal %
Arus Kas Bersih yang Diperoleh dari Aktivitas Operasi |
1.205.012 1.876.799 (671.787) (35,79)
Net Cash Flows Generated from Operating Activities
Arus Kas Bersih yang Digunakan untuk Aktivitas
(391.009) (767.005) 375.996 (49,02)
Investasi | Net Cash Flows Used in Investing Activities
Arus Kas Bersih yang Digunakan untuk Aktivitas
Pendanaan | Net Cash Flows Used in Financing (748.519) (1.299.895) 551.376 (42,42)
Activities
Kenaikan Bersih Kas dan Setara Kas |
65.484 (190.101) 255.585 (134,45)
Net Increase in Cash and Cash Equivalents
Kas dan Setara Kas Pada Awal Periode |
150.342 339.455 (189.113) (55,71)
Cash and Cash Equivalents at Beginning of Period
Pengaruh Perubahan Kurs Mata Uang Asing |
(606) 988 (1.594) (161,34)
Effect of Changes in Foreign Currency Exchange Rates
Kas dan Setara Kas pada Akhir Periode |
215.220 150.342 64.878 (43,15)
Cash and Cash Equivlanets at End of Period
Arus Kas dari Aktivitas Operasi Cash Flows Generated from Operating Activities
Hingga 31 Desember 2025, Perseroan mencatatkan kas yang As of December 31, 2025, the Company recorded cash
berasal dari aktivitas operasi sebesar Rp1,21 triliun, menurun flows generated from operating activities of Rp1.21 trillion, a
35,79% dibandingkan dengan tahun sebelumnya sebesar decrease of 35.79% compared to the previous year's figure
Rp1,88 triliun. arus kas dari aktivitas operasi didominasi oleh of Rp1.88 trillion. Cash flows generated from operating
penerimaan dari pelanggan sebesar Rp11,26 triliun, diikuti activities were dominated by receipts from customers of
oleh penerimaan dari kantor pajak sebesar Rp745,27 miliar Rp11.26 trillion, followed by receipts from the tax office
dan penerimaan dari penghasilan bunga sebesar Rp5,84 of Rp745.27 billion and receipts from interest income of
miliar. Rp5.84 billion.
Sementara itu, dari segi pembayaran, didominasi oleh Meanwhile, in terms of payments, these were dominated
pembayaran kepada pemasok sebesar Rp8,80 triliun, diikuti by payments to suppliers of Rp8.80 trillion, followed by
oleh pembayaran kepada karyawan sebesar Rp894,78 miliar, payments to employees of Rp894.78 billion, income tax and
pembayaran pajak penghasilan dan pajak lainnya sebesar other tax payments of Rp953.49 billion, and finance charge
Rp953,49 miliar dan pembayaran beban keuangan sebesar payments of Rp162.49 billion.
Rp162,49 miliar.
Arus Kas dari Aktivitas Investasi Cash Flows from Investing Activities
Hingga 31 Desember 2025, kas Perseroan yang berasal As of December 31, 2025, the Company's cash flows from
dari aktivitas investasi tercatat sebesar Rp391,01 miliar, investing activities were recorded at Rp391.01 billion,
meningkat 49,02% dibandingkan dengan tahun sebelumnya a decrease of 49.02% compared to the previous year's
sebesar Rp767,01 miliar. Arus kas dari aktivitas investasi figure of Rp767.01 billion. Cash flows from investing
didominasi oleh perolehan aset tetap sebesar Rp370,26 activities were dominated by the acquisition of fixed assets
miliar, diikuti oleh penambahan aset hak guna sebesar of Rp370.26 billion, followed by additions to right-of-use
Rp18,16 miliar dan penempatan kas dan setara kas yang assets of Rp18.16 billion and placements of restricted cash
dibatasi penggunaannya sebesar Rp2,59 miliar. and cash equivalents of Rp2.59 billion.
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Arus Kas dari Aktivitas Pendanaan Cash Flows from Financing Activities
Pada tahun 2025, kas Perseroan yang berasal dari aktivitas In 2025, the Company's cash used in financing activities
pendanaan tercatat sebesar Rp748,52 miliar, meningkat was recorded at Rp748.52 billion, a decrease of 42.42%
42,42% dibandingkan dengan tahun sebelumnya sebesar compared to the previous year's figure of Rp1.30 trillion.
Rp1,30 triliun. Arus kas dari aktivitas pendanaan didominasi Cash flows from financing activities were dominated by
oleh pembayaran pinjaman bank jangka panjang sebesar repayment of long-term bank loans of Rp700 billion,
Rp700 miliar, diikuti oleh penerimaan pinjaman bank jangka followed by proceeds from short-term bank loans of
pendek sebesar Rp400 miliar, pembayaran dividen sebesar Rp400 billion, dividend payments of Rp363.17 billion, and
Rp363,17 miliar, dan pembayaran pokok liabilitas sewa repayment of lease liability principal of Rp85.35 billion.
sebesar Rp85,35 miliar.
RASIO KEUANGAN FINANCIAL RATIOS
Uraian
2025 2024 2023
Description
Rasio Likuiditas | Liquidity Ratio
Rasio Lancar (x) | Current Ratio (x) 1,00 1,05 1,10
Rasio Solvabilitas | Solvency Ratio
Rasio Pinjaman terhadap Jumlah Aset (x) | Debt to Assets Ratio (x) 0,09 0,10 0,13
Rasio Pinjaman terhadap Jumlah Ekuitas (x) | Debt to Equity Ratio (x) 0,14 0,17 0,23
Rasio Perputaran Aset (x) | Asset Turnover Ratio (x) 0,52 0,55 0,57
Rasio Profitabilitas | Profitability Ratio
Rasio Laba terhadap Jumlah Aset (%) | Return on Assets (%) 3,23 3,54 4,03
Rasio Laba terhadap Jumlah Ekuitas (%) | Return on Equity (%) 4,99 5,77 7,15
Marjin Laba Kotor (%) | Gross Profit Margin (%) 22,51 21,63 22,42
Marjin Laba Usaha (%) | Operating Profit Margin (%) 10,24 10,67 11,89
Marjin Laba Bersih (%) | Net Profit Margin (%) 6,14 6,30 7,23
KEMAMPUAN MEMBAYAR UTANG DAN SOLVENCY AND COLLECTABILITY
TINGKAT KOLEKTABILITAS PIUTANG
Rasio Likuiditas Liquidity Ratio
Untuk mengetahui kemampuan dalam memenuhi kewajiban To assess its ability to meet short-term obligations, the
jangka pendeknya, Perseroan melakukan perhitungan rasio Company calculates its liquidity ratio. The liquidity ratio is
likuiditas. Rasio likuiditas dilakukan dengan menghitung rasio measured using the current ratio. In 2025, the Company's
lancar. Pada tahun 2025, rasio lancar Perseroan sebesar current ratio was 1.00, a decrease compared to the previous
1,00, mengalami penurunan dibandingkan dengan tahun year's figure of 1.05. Despite this decline, the current ratio
sebelumnya sebesar 1,05. Meskipun terjadi penurunan, rasio remains above 1, indicating that the Company is capable of
lancar masih berada di atas 1, menunjukkan bahwa Perseroan meeting its short-term obligations.
mampu memenuhi kewajiban jangka pendeknya.
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Management Discussion and Analysis
Rasio Solvabilitas Solvency Ratio
Perseroan melakukan perhitungan rasio solvabilitas untuk The Company calculates its solvency ratio to assess its
mengetahui kemampuan Perseroan dalam memenuhi ability to meet long-term obligations. The solvency ratio is
kewajiban jangka panjangnya. Rasio solvabilitas dilakukan measured by calculating the ratio of liabilities to assets and
dengan mengukur besaran liabilitas terhadap aset dan liabilities to total equity.
liabilitas terhadap jumlah ekuitas.
Pada tahun 2025, rasio liabilitas terhadap aset tercatat In 2025, the liabilities-to-assets ratio was recorded at
sebesar 0,09%, lebih rendah dibandingkan tahun sebelumnya 0.09%, lower than the previous year's figure of 0.10%.
sebesar 0,10%. Rasio liabilitas terhadap ekuitas tercatat The liabilities-to-equity ratio was recorded at 0.14%, lower
sebesar 0,14%, lebih rendah dibandingkan tahun 2024 than 2024's figure of 0.17%. The decline in solvency ratios
sebesar 0,17%. Menurunnya rasio solvabilitas menunjukkan indicates that the Company is capable of meeting its long-
bahwa Perseroan mampu memenuhi kewajiban jangka term obligations using available equity or owned assets.
panjangnya dengan menggunakan ekuitas yang tersedia
ataupun aset yang dimiliki.
Tingkat Kolektibilitas Piutang Receivables Collectability
Pada tahun 2025, periode rata-rata kolektibilitas piutang In 2025, the average receivables collection period was
adalah 76 hari, meningkat dibandingkan tahun 2024 yaitu 76 days, an improvement compared to 2024's figure of
selama 97 hari. Kondisi ini membuktikan bahwa Perseroan 97 days. This demonstrates that the Company collects
tepat waktu atau lebih cepat. receivables on time or faster than the prior year.
STRUKTUR MODAL DAN KEBIJAKAN CAPITAL STRUCTURE AND MANAGEMENT'S
MANAJEMEN ATAS STRUKTUR MODAL CAPITAL STRUCTURE POLICY
Struktur Modal Capital Structure
Struktur modal Perseroan terdiri dari pendanaan yang The Company's capital structure consists of funding sourced
bersumber dari pinjaman bank, liabilitas sewa, dan ekuitas. from bank loans, lease liabilities, and equity. Throughout
Sepanjang tahun 2025, struktur modal Perseroan didominasi 2025, the Company's capital structure was dominated by
oleh ekuitas dengan kontribusi sebesar 87,63% atau equity, contributing 87.63% or Rp13.20 trillion, followed by
Rp13,20 triliun, diikuti oleh pinjaman bank dengan kontribusi bank loans contributing 10.90% or Rp1.64 trillion, and lease
sebesar 10,90% atau Rp1,64 triliun, dan liabilitas sewa liabilities contributing 1.47% or Rp221.77 billion.
dengan kontribusi sebesar 1,47% atau Rp221,77 miliar.
Tabel Struktur Modal Table of Capital Structure
Struktur Modal
2025 2024
Capital Structure
Pinjaman Bank | Bank Loan 1.642.056 10,90% 1.939.857 12,90%
Liabilitas Sewa | Lease Liabilities 221.770 1,47% 202.806 1,30%
Jumlah Ekuitas | Total Equity 13.204.619 87,63% 12.914.110 85,80%
Jumlah Modal | Total Capital 15.068.445 100,00% 15.056.773 100,00%
Jika dilihat berdasarkan komposisinya, terdapat penurunan When viewed by composition, there was a decrease in bank
pada pinjaman bank. Sementara terjadi peningkatan pada loans, while an increase was recorded in lease liabilities
liabilitas sewa dan jumlah ekuitas Perseroan. Dengan and the Company's total equity. Accordingly, in 2025 the
demikian, di tahun 2025 Perseroan memiliki struktur modal Company maintained a healthy and strong capital structure.
yang sehat dan kuat.
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Kebijakan Manajemen atas Struktur Modal Management's Capital Structure Policy
Perseroan memastikan pengelolaan modal berjalan The Company ensures that capital management is
dengan sehat sehingga mampu mendukung usaha dan conducted soundly so as to support business operations
memaksimalkan imbalan bagi pemegang saham. Mengacu and maximize returns for shareholders. In accordance with
pada Undang-Undang Perseroan Terbatas Tahun 2007, the Limited Liability Company Law of 2007, the Company
Perseroan disyaratkan untuk menetapkan setidaknya 20% is required to set aside at least 20% of its issued and paid-
dari modal yang diterbitkan dan disetor sebagai cadangan up capital as a mandatory reserve. The Company has
wajib. Perseroan telah membuat saldo laba dicadangkan established an appropriated retained earnings balance of
sebesar Rp901.938 pada tanggal 31 Desember 2025 dan Rp901,938 as of December 31, 2025 and 2024.
2024.
Perseroan menerapkan kebijakan untuk menjaga tingkat The Company applies a policy of maintaining its leverage
leverage pada rentang yang optimal dengan melakukan level within an optimal range by benchmarking against
perbandingan terhadap perusahaan sejenis di Indonesia. comparable companies in Indonesia. This is done to ensure
Upaya ini dilakukan guna memastikan kondisi keuangan that the Company's financial condition remains sound,
Perseroan tetap sehat sehingga mampu mempertahankan thereby maintaining access to competitive sources of
akses terhadap sumber pendanaan yang kompetitif. funding.
Perseroan menjaga tingkat kesehatan struktur modal dengan The Company monitors the soundness of its capital structure
menggunakan rasio pengungkit bersih (net gearing ratio), using the net gearing ratio, calculated by dividing total
dengan membagi total pinjaman berdampak bunga setelah interest-bearing loans net of cash and cash equivalents by
dikurangi kas dan setara kas dengan total ekuitas yang dapat total equity attributable to owners of the parent entity. The
diatribusikan kepada pemilik entitas induk. Rasio pengungkit net gearing ratio in 2025 was 0.12 times, lower than the
bersih pada tahun 2025 sebesar 0,12 kali lebih rendah jika previous year's figure of 0.15 times.
dibandingkan tahun sebelumnya sebesar 0,15 kali.
Uraian
2025 2024
Description
Pinjaman Bank | Bank Loans 1.642.056 1.939.857
Liabilitas Sewa | Lease Liabilities 221.770 202.806
Dikurangi Kas dan Setara Kas | Net Cash and Cash Equivalent (215.220) (150.342)
Jumlah Utang Bersih | Total Net Loans 1.648.606 1.992.321
Jumlah Ekuitas yang dapat Diatribusikan Kepada Pemilik Entitas Induk |
13.204.619 12.914.110
Total Equity Attributable to Owners of the Parent Entity
Rasio Pengungkit (x) | Net Gearing Ratio (x) 0,12 0,15
IKATAN MATERIAL UNTUK INVESTASI MATERIAL COMMITMENTS FOR CAPITAL
BARANG MODAL EXPENDITURE
Hingga 31 Desember 2025, Perseroan tidak memiliki ikatan As of December 31, 2025, the Company has no capital
investasi barang modal yang bernilai material/bernilai lebih expenditure commitments of a material value or of a value
dari 20% ekuitas. exceeding 20% of equity.
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Management Discussion and Analysis
INVESTASI BARANG MODAL YANG CAPITAL EXPENDITURE REALIZED DURING
DIREALISASIKAN PADA TAHUN BUKU THE FISCAL YEAR
Tujuan Investasi Purpose of Investment
Investasi barang modal dilakukan dengan membeli sejumlah Capital expenditure is carried out through the purchase of a
aset tetap dan aset tak berwujud. Perseroan melaksanakan number of fixed assets and intangible assets. The Company
investasi barang modal dengan tujuan dapat memberikan undertakes capital expenditure with the aim of generating
manfaat di masa yang akan datang. future economic benefits.
Nilai Investasi Investment Value
Perseroan telah merealisasikan investasi barang modal The Company has realized capital expenditure of Rp379.26
sebesar Rp379,26 miliar, mengalami penurunan 49,30% jika billion, a decrease of 49.30% compared to 2024's figure
dibandingkan tahun 2024 sebesar Rp730,23 miliar. Seluruh of Rp730.23 billion. All capital expenditure funding was
pendanaan investasi barang modal berasal dari sumber dana sourced from internal funds.
internal.
Jenis Investasi Type of Investment
Berdasarkan laporan keuangan, informasi terkait jenis Based on the financial statements, information regarding
investasi barang modal dan nilai investasi yang dikeluarkan the types of capital expenditure and investment values
selama 2 (dua) tahun terakhir adalah sebagai berikut: incurred over the last two (2) years is as follows:
Tabel Investasi Barang Modal Table of Capital Expenditure
Uraian
2025 2024
Description
Bangunan dan Prasarana | Buildings and Infrastructure 3.561 441
Mesin dan Peralatan | Machinery and Equipment 21.873 22.342
Alat Pengangkutan | Transportation Equipment 80 -
Peralatan Kantor | Office Equipment 302 1.099
Aset tetap Dalam Pembangunan | Fixed Assets Under Construction 344.445 706.347
Jumlah Investasi | Total Investment 370.261 730.229
INFORMASI DAN FAKTA MATERIAL YANG MATERIAL INFORMATION AND FACTS
TERJADI SETELAH TANGGAL LAPORAN OCCURRING AFTER THE ACCOUNTANT'S
AKUNTAN REPORT DATE
Tidak terdapat informasi maupun fakta material yang terjadi There are no material information or facts that occurred
setelah tanggal laporan akuntan. after the date of the accountant's report.
PROSPEK USAHA BUSINESS OUTLOOK
Permintaan semen untuk tahun 2026–2027, cenderung stabil Cement demand for 2026–2027 is expected to remain
menuju perbaikan, kondisi ini sebagai langkah pemulihan stable with a tendency toward improvement, reflecting a
terbatas. Dengan baseline ekonomi 2025 yang tumbuh limited recovery. With a 2025 economic baseline growth
5% dan Bank Dunia memproyeksikan pertumbuhan relatif of 5% and the World Bank projecting relatively moderate
moderat untuk Indonesia, sekitar 4,8% pada tahun 2025 dan growth for Indonesia, approximately 4.8% in 2025 and
2026 serta 5,0% di tahun 2027. 2026 and 5.0% in 2027, the outlook remains cautiously
optimistic.
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Pasar konstruksi berpotensi tetap bertumbuh tetapi tidak The construction market has the potential to continue
otomatis mengangkat permintaan semen secara agresif growing, but this will not automatically translate into
karena faktor overcapacity. Di level asosiasi/industri, terdapat an aggressive increase in cement demand due to the
ekspektasi penjualan domestik 2026 tumbuh diangka 1%– overcapacity factor. At the industry/association level,
2% (rebound terbatas dari tahun 2025). domestic sales in 2026 are expected to grow at 1%–2% (a
limited rebound from 2025).
Dalam konteks pemulihan permintaan yang “relatif stagnan” In the context of "relatively stagnant" demand recovery and
dan persaingan yang ketat, prospek kinerja Solusi Bangun intense competition, Solusi Bangun Indonesia's performance
Indonesia akan mengambil langkah-langkah strategis sebagai outlook will involve the following strategic steps:
berikut:
1. Pengendalian cost-to-serve, 1. Cost-to-serve control,
2. Substitusi energi & efisiensi termal (AF/RDF/biomassa) 2. Energy substitution and thermal efficiency (AF/RDF/
untuk menurunkan biaya dan mengurangi ketergantungan biomass) to decrease dependence on fossil fuels,
terhadap bahan bakar fosil,
3. Pergeseran portofolio ke produk bernilai tambah/lebih 3. Portfolio shift toward value-added/greener products in
hijau sesuai arah pasar dan regulasi, serta line with market trends and regulatory direction, and
4. Opsi penyeimbangan supply-demand melalui saluran 4. Supply-demand balancing options through non-
distribusi non-domestik (ekspor/antar wilayah) untuk domestic distribution channels (export/inter-regional)
mengatasi persaingan harga akibat kondisi kelebihan to address price competition arising from oversupply
pasokan, dengan tetap mewaspadai faktor-faktor conditions, while remaining vigilant of external factors
eksternal seperti biaya freight dan kondisi pasar ekspor. such as freight costs and export market conditions.
PERBANDINGAN ANTARA TARGET DAN COMPARISON BETWEEN TARGETS AND
REALISASI TAHUN BUKU 2025 SERTA REALIZATION FOR THE 2025 FISCAL YEAR
PROYEKSI TAHUN 2026 AND PROJECTIONS FOR 2026
Manajemen senantiasa melakukan evaluasi secara berkala Management regularly conducts periodic evaluations of
terhadap pencapaian kinerja Perseroan sebagai bagian the Company's performance achievements as part of its
dari upaya menjaga efektivitas pengelolaan usaha dan efforts to maintain effective business management and the
keberlanjutan pertumbuhan Perseroan. sustainability of the Company's growth.
Di tahun 2025, Perseroan mencatatkan total pendapatan In 2025, the Company recorded total revenue of Rp10.74
sebesar Rp10,74 triliun, mencapai 91,16% dari target yang trillion, achieving 91.16% of the established target of
telah ditentukan sebesar Rp11,78 triliun. Laba bersih tahun Rp11.78 trillion. Net profit for the current year amounted to
berjalan sejumlah Rp658,74 miliar, berhasil mencapai target Rp658.74 billion, successfully achieving 100.60% of the
sebesar 100,60% yaitu Rp654,82 miliar. target of Rp654.82 billion.
Di sisi lain, Perseroan memperoleh total aset sebesar Rp20,38 On the other hand, the Company recorded total assets of
triliun mencapai 99,39% dari target, liabilitas sebesar Rp7,17 Rp20.38 trillion, achieving 99.39% of the target; liabilities
tiliun mencapai 98,18 dari target, dan peningkatan pada of Rp7.17 trillion, achieving 98.18% of the target; and an
ekuitas sebesar Rp13,20 triliun mencapai 100% dari target. increase in equity of Rp13.20 trillion, achieving 100% of the
target.
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05 Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
PROYEKSI SATU TAHUN KE DEPAN ONE-YEAR OUTLOOK
Asosiasi Perusahaan Semen Seluruh Indonesia (ASPERSSI) The Association of Indonesian Cement Companies (Asosiasi
memproyeksikan pasar semen berpotensi tumbuh 1-2%. Perusahaan Semen Seluruh Indonesia/ASPERSSI) projects
Perseroan memandang prospek kinerja ini secara optimis that the cement market has the potential to grow by
dengan tetap mengedepankan pendekatan yang terukur dan 1–2%. The Company views this performance outlook with
disiplin. Untuk itu, Perseroan terus berupaya mengoptimalkan optimism, while maintaining a measured and disciplined
peluang pasar serta meningkatkan sinergi, inovasi, dan approach. To this end, the Company continues to strive
efisiensi operasi guna menjaga kinerja yang berkelanjutan. to optimize market opportunities and enhance synergy,
innovation, and operational efficiency in order to sustain
consistent performance.
Dalam menghadapi potensi peningkatan biaya produksi, To address potential increases in production costs, the
Perseroan telah menyusun dan menjalankan berbagai Company has developed and implemented several strategic
inisiatif strategis yang berfokus pada efisiensi operasional, initiatives aimed at improving operational efficiency,
optimalisasi biaya, serta peningkatan produktivitas. Melalui reducing costs, and boosting productivity. Through these
langkah-langkah tersebut, Di tahun 2026 Perseroan measures, the Company projects to maintain an EBITDA
memproyeksikan untuk menjaga EBITDA margin pada kisaran margin in the range of 17%–18% in 2026 and a Gross Profit
17%–18%, serta mempertahankan Gross Profit Margin pada Margin in the range of 22%–23%, in an effort to maintain
kisaran 22%–23%, sebagai upaya menjaga profitabilitas healthy and sustainable profitability.
yang sehat dan berkelanjutan.
Dari sisi struktur permodalan, Perseroan senantiasa menjaga From a capital structure perspective, the Company
pengelolaan leverage secara prudent dan berkelanjutan. consistently maintains prudent and sustainable leverage
Dengan realisasi Debt to Equity Ratio (DER) sebesar 0,14x management. With a realized Debt to Equity Ratio (DER)
pada tahun 2025, Perseroan memproyeksikan rasio tersebut of 0.14x in 2025, the Company projects that this ratio will
akan terus mengalami perbaikan hingga berada pada level continue to improve, reaching below 0.1x in 2026. This
di bawah 0,1x pada tahun 2026. Hal ini mencerminkan reflects the Company's commitment to strengthening its
komitmen Perseroan dalam memperkuat struktur capital structure and maintaining a sound financial profile
permodalan serta menjaga profil keuangan yang sehat secara on an ongoing basis.
berkesinambungan.
ASPEK PEMASARAN MARKETING ASPECTS
Informasi terkait aspek pemasaran disajikan pada bagian Information related to marketing aspects is presented in the
Tinjauan Operasional dan Segmen Usaha bagian Tinjauan Operational Review and Business Segments section under
Pemasaran dalam laporan di atas. the Marketing Review in the report above.
KEBIJAKAN DAN PEMBAGIAN DIVIDEN DIVIDEND POLICY AND DISTRIBUTION
Kebijakan Dividen Dividend Policy
Perseroan memiliki komitmen untuk mengoptimalkan nilai The Company is committed to optimizing value for its
bagi para pemegang saham melalui kebijakan pembagian shareholders through its dividend distribution policy,
dividen, dengan mempertimbangkan kondisi keuangan taking into account the Company's financial condition.
Perseroan. Penetapan pembagian dividen dilakukan dengan The determination of dividend distribution is made with
mempertimbangkan laba bersih yang diperoleh pada tahun consideration of the net profit earned in the current financial
buku berjalan, kewajiban penyisihan dana cadangan sesuai year, the obligation to set aside reserve funds in accordance
peraturan yang berlaku, kondisi keuangan Perseroan, serta with applicable regulations, the Company's financial
tingkat pertumbuhan ke depan dan rencana ekspansi condition, as well as its future growth rate and expansion
Perseroan. plans.
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Pembagian dividen Perseroan dilakukan atas persetujuan The Company's dividend distribution is subject to approval by
dari pemegang saham dalam Rapat Umum Pemegang Saham shareholders at the Annual General Meeting of Shareholders
Tahunan (RUPST). Mengacu pada Peraturan OJK, Perseroan (AGMS). In accordance with OJK regulations, the Company
wajib melaksanakan pembayaran dividen tunai kepada is required to carry out cash dividend payments to entitled
pemegang saham yang berhak paling lambat 30 hari setelah shareholders no later than 30 days after the announcement
diumumkannya ringkasan risalah RUPS yang memutuskan of the summary of the minutes of the GMS that resolved the
pembagian dividen tunai. cash dividend distribution.
Informasi Pembagian Dividen 3 Tahun Buku Terakhir Dividend Distribution Information for the Last 3 Fiscal
Years
Informasi pembagian dividen Perseroan dalam 3 (tiga) tahun Information on the Company's dividend distribution for the
buku terakhir adalah sebagai berikut: last three (3) financial years is as follows:
Tabel Pembagian Dividen Tahun 2022-2024 Table of Dividend Distribution in 2022-2024
Uraian
2024 2023 2022
Description
Laba Bersih (Rp) | Net Profit (Rp) 745.090.082.693 894.645.079.934 839.276.194.824
Dividen Final (Rp) | Final Dividend (Rp) 372.545.041.347 268.393.523.980 251.782.858.447
Rasio Pembayaran Dividen (%) | Dividend Payout Rasio (%) 50 30 30
Dividen per Saham (Rp) | Dividend per Share (Rp) 41,30 29,76 27,92
Dividen Dibayarkan (Rp) | Dividend Paid (Rp) 372.545.041.347 262.225.516.199 245.482.833.276
25 Juli 2025 | 26 Juni 2024 | 8 Juni 2023 |
Tanggal Pembayaran Dividen Final | Final Dividend Payment Date
July 25, 2025 June 26, 2024 June 8, 2025
REALISASI PENGGUNAAN DANA HASIL REALIZATION OF THE USE OF PROCEEDS
PENAWARAN UMUM FROM THE PUBLIC OFFERING
Pada tanggal 12 Juli 2022, Perseroan menyampaikan On July 12, 2022, the Company submitted the Report on the
Laporan Realisasi Penggunaan Dana Hasil Penawaran Umum Realization of the Use of Proceeds from the Public Offering
PT Solusi Bangun Indonesia Tbk per 30 Juni 2022. of PT Solusi Bangun Indonesia Tbk as of June 30, 2022.
Hal ini sesuai dengan Peraturan Otoritas Jasa Keuangan This is in accordance with Financial Services Authority
No.30/POJK.04/2015 tentang Laporan Realisasi (OJK) Regulation No. 30/POJK.04/2015 concerning the
Penggunaan Dana Hasil Penawaran Umum, serta merujuk Report on the Realization of the Use of Proceeds from
kepada hasil RUPSLB Perseroan pada 30 Maret 2021 dan Public Offerings, and with reference to the results of the
Prospektus Penawaran Umum Terbatas II yang dikeluarkan Company's Extraordinary General Meeting of Shareholders
oleh Perseroan kepada para pemegang saham Perseroan (EGMS) on March 30, 2021, and the Limited Public Offering
dalam rangka Penerbitan Hak Memesan Efek Terlebih Dahulu II Prospectus issued by the Company to the Company's
(HMETD). shareholders in connection with the Issuance of Pre-
emptive Rights (Rights Issue).
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05 Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Realisasi Penggunaan Dana Hasil Penawaran Umum tersebut The Realization of the Use of Proceeds from the Public
adalah sebagai berikut: Offering is as follows:
Tabel Realisasi Penggunaan Dana Hasil Penawaran Umum Realization of the Use of Proceeds from the Public
Offering Table
Penawaran Umum dengan Memberikan Hak Memesan Efek Terlebih
Jenis Penawaran Umum
Dahulu (HMETD)
Type of Public Offering
Public Offering with Pre-emptive Rights (Rights Issue)
Tanggal Efektif 25 Juni 2021
Effective Date June 25, 2021
Nilai Realisasi Hasil Penawaran Umum
Realized Value of Public Offering Proceeds
a. Jumlah Hasil Penawaran Umum
Rp3.119.908.537.900
Total Public Offering Proceeds
b. Biaya Penawaran Umum
Rp14.702.356.905
Public Offering Costs
c. Hasil Bersih
Rp3.105.206.180.995
Net Proceeds
Rencana Penggunaan Dana
Planned Use of Proceeds
a. Pelunasan Sukarela Sebagian Pokok Pinjaman Sindikasi
Rp3.000.000.000.000
Voluntary Partial Repayment of Syndicated Loan Principal
b. Belanja Modal
Rp105.206.190.995
Capital Expenditure
c. Jumlah
Rp3.105.206.180.995
Total
Realisasi Penggunaan Dana
Realization of Use of Proceeds
a. Pelunasan Sukarela Sebagian Pokok Pinjaman Sindikasi
Rp3.000.000.000.000
Voluntary Partial Repayment of Syndicated Loan Principal
b. Belanja Modal
Rp105.206.190.995
Capital Expenditure
c. Jumlah
Rp3.000.000.000.000
Total
Sisa Dana Hasil Penawaran Umum
Rp0
Remaining Proceeds from Public Offering
Sisa Dana Hasil Penawaran Umum Remaining Proceeds from the Public Offering
Dengan demikian, hingga akhir Desember 2025, keseluruhan Accordingly, as of the end of December 2025, the entirety
dana hasil Penawaran Umum dengan Memberikan Hak of the proceeds from the Public Offering with Pre-emptive
Memesan Efek Terlebih Dahulu (HMETD) tahun 2021 telah Rights (Rights Issue) of 2021 has been fully utilized in
habis digunakan sesuai dengan rencana penggunaannya accordance with the planned use of proceeds and has been
dan telah dilaporkan kepada pemegang saham dalam RUPS reported to shareholders at the Annual General Meeting of
Tahunan tanggal 12 Mei 2023. Shareholders on May 12, 2023.
INFORMASI MATERIAL MENGENAI INVESTASI, MATERIAL INFORMATION REGARDING
EKSPANSI, DIVESTASI, PENGGABUNGAN/ INVESTMENT, EXPANSION, DIVESTMENT,
PELEBURAN USAHA, AKUISISI, MERGER/CONSOLIDATION, ACQUISITION,
RESTRUKTURISASI UTANG/ MODAL AND DEBT/CAPITAL RESTRUCTURING
Hingga 31 Desember 2025, Perseroan tidak terdapat As of December 31, 2025, the Company has not undertaken
aksi korporasi baik berupa investasi, ekspansi, divestasi, any corporate actions in the form of investment, expansion,
penggabungan/peleburan usaha, akuisisi maupun divestment, merger/consolidation, acquisition, or debt/
restrukturisasi utang/modal. capital restructuring.
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TRANSAKSI YANG MENGANDUNG BENTURAN TRANSACTIONS INVOLVING CONFLICTS OF
KEPENTINGAN INTEREST
Transaksi yang Mengandung Benturan Kepentingan Transactions Involving Conflicts of Interest
Sepanjang tahun 2025, tidak terdapat transaksi material yang Throughout 2025, there were no material transactions
mengandung benturan kepentingan involving conflicts of interest.
TRANSAKSI AFILIASI PADA TAHUN BUKU AFFILIATE TRANSACTIONS DURING THE
FISCAL YEAR
Transaksi Afiliasi Affiliate Transactions
Di tahun 2025, terdapat transaksi afiliasi dilakukan oleh In 2025, the Company entered into an affiliate transaction
Perseroan dengan SIG. Transaksi dilakukam dalam rangka with SIG. The transaction was carried out in the context
optimalisasi dan sentralisasi pengelolaan fungsi pengadaan of optimizing and centralizing the management of the
di lingkungan SIG Grup, Perseroan bersama dengan salah procurement function within the SIG Group. The Company,
satu anak perusahaan yang seluruh sahamnya dimiliki together with one of its subsidiaries whose shares are wholly
secara langsung dan tidak langsung oleh Perseroan, yaitu owned directly and indirectly by the Company, namely PT
PT Solusi Bangun Andalas, berencana memanfaatkan Solusi Bangun Andalas, plans to utilize the procurement
layanan pengelolaan fungsi pengadaan yang disediakan function management services provided by SIG. The
oleh SIG. Transaksi afiliasi tersebut pada prinsipnya berupa affiliate transaction essentially involves the appointment of
penunjukan SIG sebagai penyedia jasa pengelolaan fungsi SIG as the provider of procurement function management
pengadaan (procurement shared service/managed service) services (procurement shared service/managed service)
bagi Perseroan, yang akan diatur dan dituangkan dalam suatu for the Company, which will be governed and set forth
Perjanjian Jasa Pengelolaan Fungsi Pengadaan (Managed in a Procurement Function Management Services
Service Agreement/MSA). Berdasarkan MSA tersebut, SIG Agreement (Managed Service Agreement/MSA). Under
akan melaksanakan secara terpusat berbagai kegiatan the MSA, SIG will centrally carry out various procurement
pengadaan untuk kepentingan Perseroan, termasuk namun activities on behalf of the Company, including but not
tidak terbatas pada perencanaan kategori pengadaan, limited to procurement category planning, execution of
pelaksanaan proses tender dan negosiasi, pengelolaan tender processes and negotiations, contract and supplier
kontrak dan pemasok, pemantauan kinerja, serta penyusunan management, performance monitoring, and the preparation
pelaporan dan analitik, dengan imbalan jasa yang dibayarkan of reporting and analytics, in exchange for a service fee paid
oleh Perseroan kepada SIG. by the Company to SIG.
• Obyek Transaksi • Transaction Object
Saham Mayoritas, maka obyek transaksi yang Majority Shares; accordingly, the object of the transaction
dimaksudkan dalam hal ini yakni untuk melakukan referred to herein is the optimization and centralization
optimalisasi dan sentralisasi pengelolaan fungsi of procurement function management, whereby SIG will
pengadaan, dimana SIG akan menyediakan jasa provide procurement function management services to
pengelolaan fungsi pengadaan bagi Perseroan. the Company.
Obyek Transaksi dalam Pendapat Kewajaran atas The Transaction Object in the Fairness Opinion on the
Transaksi adalah transaksi di mana Perseroan dan Solusi Transaction is the transaction whereby the Company
Bangun Andalas akan menggunakan jasa pengelolaan and Solusi Bangun Andalas will utilize the procurement
fungsi pengadaan yang disediakan oleh SIG. function management services provided by SIG.
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05 Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
• Nilai Transaksi • Transaction Value
Nilai Transaksi adalah total biaya jasa yang dibayarkan The Transaction Value is the total service fee paid by Solusi
oleh Solusi Bangun Indonesia dan Solusi Bangun Andalas Bangun Indonesia and Solusi Bangun Andalas to SIG for the
kepada SIG atas pemberian jasa pengadaan, yang provision of procurement services, covering Human Capital
meliputi biaya SDM dan biaya operasional. Estimasi nilai costs and operational costs. The estimated transaction
transaksi per tahun adalah sebesar Rp36 miliar, yaitu value per year is Rp36 billion, representing 0.3% of the
0,3% dari Total ekuitas Perseroan berdasarkan laporan Company's total equity based on the Company's most
keuangan tahunan terakhir Perseroan yang telah diaudit recent audited annual financial statements as of June
per 30 Juni 2025 sehingga bukan merupakan Transaksi 30, 2025, and therefore does not constitute a Material
Material sebagaimana didefinisikan dalam POJK 17. Transaction as defined under POJK 17.
• Pihak-Pihak Dalam Transaksi • Parties to the Transaction
Pihak-pihak yang terkait dalam Transaksi adalah: The parties involved in the Transaction are:
1. Perseroan, dalam hal ini bertindak sebagai pengguna 1. The Company, acting in this capacity as the service
layanan. user.
2. Solusi Bangun Andalas, dalam hal ini bertindak 2. Solusi Bangun Andalas, acting in this capacity as the
sebagai pengguna layanan. service user.
3. SIG, dalam hal ini bertindak sebagai penyedia layanan. 3. SIG, acting in this capacity as the service provider.
• Tujuan Pendapat Kewajaran • Purpose of the Fairness Opinion
Maksud dan tujuan penyusunan laporan pendapat The purpose and objective of preparing the fairness
kewajaran atas Transaksi adalah untuk memberikan opinion report on the Transaction is to provide the
gambaran kepada Direksi Perseroan mengenai kewajaran Company's Board of Directors with an overview of the
Transaksi dari aspek keuangan serta untuk memenuhi fairness of the Transaction from a financial perspective,
ketentuan yang berlaku, yaitu POJK No. 42 tahun 2020. and to comply with applicable regulations, namely OJK
Regulation No. 42 of 2020.
Sifat dan Transaksi Pihak Berelasi Nature of Relationships and Transactions with Related
Party
Informasi mengenai transaksi afiliasi yang dilakukan dalam Information regarding affiliate transactions carried out in the
rangka kegiatan usaha Perseroan untuk menghasilkan context of the Company's business activities to generate
pendapatan serta dilakukan secara rutin, berulang, dan/atau revenue, and conducted on a routine, recurring, and/or
berkelanjutan, termasuk transaksi dengan pihak berelasi, ongoing basis, including transactions with related parties,
disajikan pada Catatan 35 “Sifat dan Transaksi Pihak Berelasi” is presented in Note 35 "Nature of Relationships and
dalam Laporan Keuangan Konsolidasian Perseroan Tahun Transactions with Related Party " in the Company's 2025
2025. Consolidated Financial Statements.
Pernyataan Direksi atas Kewajaran Transaksi Afiliasi Board of Directors' Statement on the Fairness of Affiliate
Transactions
Dalam menjalankan kegiatan usaha, seluruh transaksi afiliasi In conducting its business activities, all affiliate transactions
yang dilakukan Perseroan sepanjang tahun 2025 dilakukan entered into by the Company throughout 2025 were
secara wajar (arm’s length) dan sesuai dengan komersial conducted on an arm's length basis and in accordance
normal. Direksi Perseroan menyatakan bahwa seluruh with normal commercial terms. The Company's Board of
transaksi afiliasi yang dilakukan telah melalui prosedur yang Directors states that all affiliate transactions carried out
PT Solusi Bangun Indonesia Tbk 199
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memadai untuk memastikan pelaksanaannya sesuai dengan have undergone adequate procedures to ensure their
praktik bisnis yang berlaku umum dan ketentuan POJK No. implementation is in accordance with generally accepted
42/2020. Perseroan juga memastikan bahwa setiap transaksi business practices and the provisions of OJK Regulation
afiliasi dilakukan dengan menerapkan prinsip kewajaran No. 42/2020. The Company also ensures that every affiliate
transaksi (arm’s length principle). transaction is conducted by applying the arm's length
principle.
Kebijakan Perseroan Terkait Mekanisme Review atas Company Policy on the Transaction Review Mechanism
Transaksi
Transaksi afiliasi Perseroan dilakukan dengan berpedoman The Company's affiliate transactions are conducted in
pada Keputusan Direksi mengenai Kebijakan Transaksi Afiliasi accordance with the Board of Directors' Decree on the
PT Solusi Bangun Indonesia Tbk Nomor 494/Kpts/Dir/2021 Affiliate Transaction Policy of PT Solusi Bangun Indonesia
tertanggal 30 September 2021. Termasuk di dalamnya Tbk No. 494/Kpts/Dir/2021 dated September 30, 2021,
adalah pembentukan Komite Penelaahan Transaksi Afiliasi. which includes the establishment of an Affiliate Transaction
Review Committee.
Kepatuhan terhadap Peraturan dan Ketentuan yang Terkait Compliance with Applicable Regulations and Provisions
Dalam penyampaian informasi transaksi terafiliasi, Perseroan In disclosing information on affiliate transactions, the
telah melakukan telaah atas pemenuhan Peraturan OJK Company has conducted a review of compliance with OJK
No.31/POJK.04/2015 tentang Keterbukaan atas Informasi Regulation No. 31/POJK.04/2015 concerning Disclosure of
atau Fakta Material oleh Emiten atau Perusahaan Publik Material Information or Facts by Issuers or Public Companies,
sebagaimana terakhir kali diubah sebagian oleh Peraturan OJK as most recently partially amended by OJK Regulation No.
No. 45 Tahun 2024 tentang Pengembangan dan Penguatan 45 of 2024 concerning the Development and Strengthening
Emiten dan Perusahaan Publik dan POJK No.42/2020 of Issuers and Public Companies, and POJK No. 42/2020
tentang Transaksi Afiliasi dan Benturan Kepentingan. concerning Affiliate Transactions and Conflicts of Interest.
Penelaahan tersebut juga sejalan dengan POJK No.17/2020 This review is also aligned with POJK No. 17/2020
tentang Transaksi Material dan Perubahan Usaha, serta concerning Material Transactions and Changes in Business
Keputusan Direksi PT Bursa Efek Indonesia No. Kep-00015/ Activities, as well as the Decree of the Board of Directors
BEI/01-2021 tanggal 29 Januari 2021 tentang Peraturan No. of PT Bursa Efek Indonesia No. Kep-00015/BEI/01-2021
I-E tentang Perubahan Peraturan No. I-E Tentang Kewajiban dated January 29, 2021 concerning Regulation No. I-E
Penyampaian Informasi. on the Amendment of Regulation No. I-E concerning the
Obligation to Submit Information.
Keterbukaan Informasi atas Transaksi Afiliasi tersebut telah Information Disclosure on the Affiliated Transaction was
dipublikasikan melalui web SPE OJK pada tanggal 5 Januari published on SPE OJK website on January 5, 2026.
2026.
PERUBAHAN PERATURAN CHANGES IN LAWS AND REGULATIONS IN
PERUNDANGUNDANGAN PADA TAHUN 2025 2025 AND THEIR IMPACT ON THE COMPANY
DAN DAMPAKNYA TERHADAP PERSEROAN
Dalam menjalankan kegiatan usaha di sepanjang tahun In conducting its business activities throughout 2025, the
2025, Perseroan tidak menghadapi perubahan peraturan Company did not face any changes in laws and regulations
perundang-undangan yang berpengaruh signifikan terhadap that had a significant impact on the Company.
Perseroan.
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05 Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
PERUBAHAN KEBIJAKAN AKUNTANSI DAN CHANGES IN ACCOUNTING POLICIES AND
DAMPAKNYA TERHADAP PERSEROAN THEIR IMPACT ON THE COMPANY
Mulai dari 1 Januari 2025, referensi terhadap masing-masing Effective January 1, 2025, references to individual PSAK
PSAK dan ISAK telah diubah sesuai dengan penerbitan oleh and ISAK standards have been revised in accordance
DSAK-IAI adalah sebagai berikut: with publications by the Indonesian Financial Accounting
Standards Board (DSAK-IAI), as follows:
a. Amendemen/Penyesuaian Standar yang Berlaku a. Amendments/Improvements to Standards Effective in
Efektif pada Tahun Berjalan the Current Year
Sepanjang tahun 2025, Perseroan telah menerapkan Throughout 2025, the Company has applied the
standar dan sejumlah amendemen/penyesuaian PSAK standards and a number of PSAK amendments/
yang relevan dengan operasinya dan efektif untuk periode improvements relevant to its operations and effective
akuntansi yang dimulai pada atau setelah 1 Januari 2025. for accounting periods beginning on or after January
Penerapan atas amendemen/penyesuaian atas PSAK 1, 2025. The application of these PSAK amendments/
tersebut tidak mengakibatkan perubahan atas kebijakan improvements did not result in any changes to the
akuntansi Perseroan dan tidak memiliki dampak material Company's accounting policies and had no material
terhadap jumlah yang dilaporkan dalam laporan keuangan impact on the amounts reported in the consolidated
konsolidasian. financial statements.
b. Amendemen/Penyesuaian dan Interpretasi Standar b. Amendments/Improvements and Interpretations of
Telah Diterbitkan Tapi Belum Diterapkan Standards Issued but Not Yet Applied
Pada tanggal persetujuan laporan keuangan As of the approval date of the consolidated financial
konsolidasian, amandemen atas PSAK yang relevan bagi statements, amendments to PSAK relevant to the
Perseroan, yang telah diterbitkan namun belum berlaku Company that have been issued but are not yet effective,
efektif, dengan penerapan dini diizinkan, adalah sebagai with early adoption permitted, are as follows:
berikut:
untuk periode yang dimulai pada atau setelah tanggal 1 Effective for periods beginning on or after January 1,
Januari 2026 2026:
• Amandemen dan Penyesuaian Tahunan PSAK 109 • Amendments and Annual Improvements to PSAK
Instrumen Keuangan 109 Financial Instruments
• Amandemen PSAK 107 Instrumen Keuangan: • Amendments to PSAK 107 Financial Instruments:
Pengungkapan Disclosures
• Penyesuaian Tahunan PSAK 110 Laporan Keuangan • Annual Improvements to PSAK 110 Consolidated
Konsolidasian Financial Statements
• Penyesuaian Tahunan PSAK 207 Laporan Arus Kas • Annual Improvements to PSAK 207 Statement of
Cash Flows
Efektif untuk periode yang dimulai pada atau setelah Effective for periods beginning on or after January 1,
tanggal 1 Januari 2027 2027:
• PSAK 118: Penyajian dan Pengungkapan dalam • PSAK 118: Presentation and Disclosure in Financial
Laporan Keuangan Statements
PT Solusi Bangun Indonesia Tbk 201
Page 204
Pembangkit Listrik Tenaga Bayu (PLTB) di Terminal Lampung.
Wind Power Plant (PLTB) at Lampung Terminal.
Tata Kelola Perusahaan
Good Corporate Governance
Page 205
06
Page 206
Tata Kelola Perusahaan
Good Corporate Governance
Komitmen Perseroan untuk
menerapkan GCG secara konsisten,
KOMITMEN PENERAPAN TATA KELOLA
PERUSAHAAN
diwujudkan melalui berbagai tindakan
Perseroan berkomitmen penuh untuk menerapkan prinsip-
dan kegiatan Perseroan yang
prinsip GCG sebagai landasan dalam menciptakan nilai
senantiasa didasarkan pada prinsip-
tambah yang berkelanjutan bagi kepentingan para pemegang
prinsip GCG. Perseroan menyusun saham, masyarakat secara luas, dan berbagai pemangku
dan menetapkan pedoman etika kepentingan lainnya (karyawan, konsumen, regulator, mitra
bagi seluruh insan Perseroan yang kerja, dan lain-lain) baik dalam jangka pendek maupun jangka
dituangkan dalam dokumen Pedoman panjang.
Perilaku Etika Bisnis.
The Company's commitment to Komitmen Perseroan untuk menerapkan GCG secara
consistently implementing GCG is konsisten, diwujudkan melalui berbagai tindakan dan kegiatan
manifested through its various actions Perseroan yang senantiasa didasarkan pada prinsip-prinsip
and activities, which are at all times GCG. Perseroan menyusun dan menetapkan pedoman etika
grounded in GCG principles. The bagi seluruh insan Perseroan yang dituangkan dalam dokumen
Pedoman Perilaku Etika Bisnis. Pedoman Perilaku Etika Bisnis
Company formulates and establishes a
merupakan komitmen yang disusun untuk mempengaruhi,
code of conduct for all of its personnel,
membentuk, mengatur, dan melakukan kesesuaian perilaku
as set out in the Code of Business
Conduct.
COMMITMENT TO GOOD CORPORATE
GOVERNANCE IMPLEMENTATION
The Company is fully committed to implementing the principles
of Good Corporate Governance (GCG) as the foundation
for creating sustainable added value for the benefit of its
shareholders, the broader community, and its various other
stakeholders (employees, consumers, regulators, business
partners, and others), both in the short and long term.
The Company's commitment to consistently implementing
GCG is manifested through its various actions and activities,
which are at all times grounded in GCG principles. The
Company formulates and establishes a code of conduct for all
of its personnel, as set out in the Code of Business Conduct.
The Code of Business Conduct is a commitment document
developed to influence, shape, regulate, and align conduct
based on the principles of ethical sensibility, ethical reasoning,
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06 Tata Kelola Perusahaan
Good Corporate Governance
Tata Kelola Perusahaan
Good Corporate Governance
berdasarkan prinsip-prinsip berkesadaran (ethical sensibility), and ethical conduct, in order to achieve results that are
berpikir etis (ethical reasoning), dan berperilaku etis (ethical consistent with and in accordance with the Company's work
conduct), sehingga tercapai hasil yang konsisten dan sesuai culture in the pursuit of its vision and mission.
dengan budaya kerja perusahaan dalam mencapai visi dan
misinya.
PEDOMAN TATA KELOLA PERUSAHAAN GOOD CORPORATE GOVERNANCE SOFT
STRUCTURE
Perseroan senantiasa memastikan bahwa tata kelola telah The Company consistently ensures that governance is
dijalankan dengan efektif dan optimal. Perseroan memiliki implemented effectively and optimally. The Company
kebijakan dan prosedur GCG yang memadai baik di tingkat maintains adequate GCG policies and procedures at both
Perseroan maupun entitas anak sebagai pedoman bagi the Company and subsidiary levels, serving as guidelines for
seluruh insan Perseroan dalam melaksanakan proses bisnis all Company personnel in carrying out day-to-day business
sehari-hari. Tata kelola Perusahaan berpedoman pada processes. The Company's governance is guided by the
ketentuan sebagai berikut: following provisions:
1. Pedoman Perilaku Etika Bisnis yang ditandatangani oleh 1. Code of Business Conduct, signed by all members of the
seluruh anggota Direksi dan Dewan Komisaris. Board of Directors and Board of Commissioners.
2. Pedoman Kerja Direksi, diterbitkan pada 14 Juli 2021. 2. Board of Directors Charter, issued on July 14, 2021.
3. Pedoman Kerja Dewan Komisaris, diterbitkan pada 14 Juli 3. Board of Commissioners Charter, issued on July 14,
2021. 2021.
PT Solusi Bangun Indonesia Tbk 205
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4. Piagam Komite Audit, diterbitkan 11 Agustus 2025. 4. Audit Committee Charter, issued on August 11, 2025.
5. Piagam Audit Internal, diterbitkan pada 18 Oktober 2019. 5. Internal Audit Charter, issued on October 18, 2019.
6. Kebijakan Anti Penyuapan, diterbitkan pada 30 Maret 6. Anti-Bribery Policy, issued on March 30, 2023.
2023.
7. Kebijakan Sistem Pelaporan Pelanggaran, diterbitkan 7. Whistleblowing System Policy, issued on December 16,
pada 16 Desember 2020 2020.
1 2 3
Pedoman Perilaku Etika Bisnis yang Pedoman Kerja Direksi, diterbitkan Pedoman Kerja Dewan Komisaris,
ditandatangani oleh seluruh anggota pada 14 Juli 2021 diterbitkan pada 14 Juli 2021
Direksi dan Dewan Komisaris Board of Directors Guideline, issued on Board of Commissioners Guidelines,
Code of Business Conduct signed by all 14 July 2021 issued on 14 July 2021
members of the Board of Directors and the
Board of Commissioners
5
Piagam Audit Internal,
4 diterbitkan pada 18 Oktober
Piagam Komite Audit, diterbitkan 2019
11 Agustus 2025 Internal Audit Charter, issued
Audit Committee Charter, issued on 18 October 2019
on August 11, 2025
6 GCG 7
Kebijakan Anti Penyuapan, Soft Structure Kebijakan Sistem Pelaporan
diterbitkan pada 30 Maret Pelanggaran, diterbitkan
2023 pada 16 Desember 2020
Anti-bribery policy, issued on Whistleblowing System,
30 March 2023 issued on 16 December
2020
PRINSIP TATA KELOLA PERUSAHAAN GOOD CORPORATE GOVERNANCE
PRINCIPLES
Perseroan menerapkan prinsip-prinsip GCG secara konsisten The Company implements GCG principles consistently and
dan berkesinambungan guna menciptakan nilai tambah continuously in order to create long-term added value for the
Perseroan dalam jangka panjang. Prinsip GCG Perseroan Company. The Company's GCG principles encompass the
meliputi: following:
Perseroan menyediakan informasi kepada pemegang saham dan pemangku kepentingan, antara lain laporan
keuangan, laporan tahunan, presentasi korporasi, dan informasi penting lainnya yang terkait. Informasi dapat
Transparansi | diakses pada website Perseroan www.solusibangunindonesia.com. | The Company provides information to its
Transparency shareholders and stakeholders, including financial reports, annual reports, corporate presentations, and other
relevant material information. Information is accessible on the Company's website at www.solusibangunindonesia.
com.
Perseroan telah menetapkan fungsi atas pelaksanaan tugas dan tanggung jawab setiap organ Perseroan, dan
Akuntabilitas | diselaraskan dengan visi misi yang telah ditetapkan. | The Company has established functions governing the
Accountability execution of duties and responsibilities of each of the Company's organs, aligned with the vision and mission that
have been established.
Perseroan menjalankan operasional dengan penuh tanggung jawab dan patuh terhadap ketentuan peraturan
Pertanggungjawaban |
perundang-undangan yang berlaku. | The Company conducts its operations with full responsibility and in
Responsibility
compliance with applicable statutory and regulatory provisions.
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06 Tata Kelola Perusahaan
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Perseroan senantiasa menjalankan setiap aktivitas dan keputusannya secara mandiri, tanpa paksaan atau
Kemandirian |
tekanan, dan sesuai dengan ketentuan yang berlaku. | The Company consistently carries out all of its activities
Independence
and decisions independently, without coercion or undue pressure, and in accordance with applicable provisions.
Perseroan berkomitmen menjalin hubungan dan komunikasi baik dengan pemegang saham dan pemangku
Kewajaran |
kepentingan berdasarkan asas kesetaraan dan kewajaran. | The Company is committed to maintaining
Fairness
relationships and communication with its shareholders and stakeholders on the basis of equality and fairness.
PENILAIAN TATA KELOLA PERUSAHAAN GOOD CORPORATE GOVERNANCE
ASSESSMENT
TARGET
QUALITY RESULT
G CG
ANALYSIS QUALITY
AS
SESSMENT
RESULT ANALYSIS
PLANNING
Secara berkala, Perseroan melakukan penilaian penerapan The Company periodically conducts GCG implementation
GCG yang dilakukan oleh pihak eksternal independen. assessments carried out by independent external parties.
Penilaian GCG bertujuan meningkatkan standar penerapan The GCG assessment aims to enhance the standard of
tata kelola korporasi di Perseroan. Aspek penilaian mengacu corporate governance implementation within the Company.
pada parameter ASEAN Corporate Governance Scorecard The assessment aspects are based on the parameters of
(ACGS) 2023 dengan komponen scorecard yang meliputi the 2023 ASEAN Corporate Governance Scorecard (ACGS),
prinsip-prinsip: with scorecard components encompassing the following
principles:
1) Hak-hak pemegang saham. 1) Rights of shareholders.
2) Perlakuan setara terhadap pemegang saham. 2) Equitable treatment of shareholders.
3) Peran pemangku kepentingan. 3) Role of stakeholders.
4) Pengungkapan dan transparansi. 4) Disclosure and transparency.
5) Tanggung jawab Dewan Komisaris. 5) Responsibilities of the Board of Commissioners.
Instrumen penilaian dikembangkan berdasarkan prinsip- The assessment instruments are developed based on
prinsip corporate governance yang dikeluarkan oleh OECD corporate governance principles issued by the OECD and the
dan International Corporate Governance Network (ICGN). International Corporate Governance Network (ICGN).
PT Solusi Bangun Indonesia Tbk 207
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Di tahun 2025, penilaian GCG dilakukan oleh tim penilai In 2025, the GCG assessment was conducted by an
dari Indonesian Institute for Corporate Directorship (IICD) assessment team from the Indonesian Institute for Corporate
dan memperoleh skor 94,59 poin dengan interpretasi Directorship (IICD), and the Company obtained a score of
“Very Good”. Hasil penilaian memperoleh peningkatan jika 94.59 points with an interpretation of "Very Good." The
dibandingkan dengan penilaian di tahun 2024 dengan skor assessment result represents an improvement compared
89,73 poin. to the 2024 assessment, in which the Company obtained a
score of 89.73 points.
Tabel Penilaian GCG GCG Assessment Table
Komponen Penilaian Bobot Skor tertimbang per Prinsip
No
Assessment Component Weight Weighted Score per Principle
Hak-hak dan Perlakuan Setara Terhadap Pemegang Saham |
1 89,20 x 20% 17,85
Rights and Equitable Treatment of Shareholders
2 Keberlanjutan dan Ketangguhan | Sustainability and Resilience 86,36 x 15% 12,95
3 Keterbukaan dan Transparansi | Disclosure and Transparency 87,87 x 25% 21,96
Tanggung Jawab Dewan Komisaris |
4 87,03 x 40% 34,81
Responsibilities of the Board of Commissioners
Total Skor Tertimbang (Level 1) | Total Weighted Score (Level 1) 87,59
5 Bonus - 9
6 Penalti | Penalty - (2)
Total Skor Tertimbang | Total Weighted Score 94,59
SOSIALISASI KEBIJAKAN TATA KELOLA DISSEMINATION OF GOOD CORPORATE
PERUSAHAAN GOVERNANCE POLICY
Kepatuhan atas kebijakan GCG yang sudah disepakati Compliance with the agreed GCG policies is a shared
merupakan tanggung jawab bersama seluruh pemangku responsibility of all stakeholders, both within the Company
kepentingan baik di internal Perseroan maupun pihak and among external parties that maintain working
eksternal yang menjalin hubungan kerja dengan Perseroan. relationships with the Company. In 2025, the Company
Pada tahun 2024, Perseroan melaksanakan sosialisasi/ conducted a dissemination/refresher program on the Code
penyegaran Pedoman Perilaku Etika Bisnis dengan program of Business Conduct through a self-learning program on the
pembelajaran mandiri Kode Etik-Solusi Bangun Indonesia Solusi Bangun Indonesia Code of Conduct via the Learning
melalui Learning Management System SuccessFactors. Management System SuccessFactors. The dissemination was
Sosialisasi berlangsung sejak Oktober 2025 sampai dengan held from October 2025 through December 31, 2025, and
31 Desember 2025 yang diikuti 1.554 peserta. Pedoman was attended by 1,554 participants. The Code of Business
Perilaku Etika Bisnis telah disebarluaskan ke semua Conduct has been disseminated to all employees and is also
karyawan dan juga dapat diakses melalui situs web dan accessible through the Company's website and intranet.
intranet Perseroan. Karyawan diminta untuk membaca dan Employees are required to read and sign a confirmation letter
menandatangani surat konfirmasi yang menyatakan mereka stating that they have understood the Code of Business
memahami Pedoman Perilaku Etika Bisnis. Conduct.
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RAPAT UMUM PEMEGANG SAHAM (RUPS) GENERAL MEETING OF SHAREHOLDERS
(GMS)
Rapat Umum Pemegang Saham (“RUPS”) merupakan organ The General Meeting of Shareholders ("GMS") is the
Perseroan dengan otoritas tertinggi. Melalui RUPS, para Company's organ with the highest authority. Through the
pemegang saham menggunakan hak mereka antara lain GMS, shareholders exercise their rights, including the
untuk menunjuk dan memberhentikan Dewan Komisaris dan appointment and dismissal of the Company's Board of
Direksi Perseroan, menentukan paket kompensasi Dewan Commissioners and Board of Directors, the determination of
Komisaris dan Direksi, serta memberikan suara dalam hal aksi the compensation packages for the Board of Commissioners
korporasi penting yang berdampak secara material terhadap and Board of Directors, and voting on significant corporate
Perseroan. actions that have a material impact on the Company.
PEMEGANG SAHAM SHAREHOLDERS
Per tanggal 31 Desember 2025, Susunan Pemegang saham As of December 31, 2025, the composition of the Company's
Perseroan terdiri dari: shareholders consists of:
1. PT Semen Indonesia (Persero) Tbk sebesar 83,522% 1. PT Semen Indonesia (Persero) Tbk at 83.522%,
atau sebanyak 7.533.148.888 lembar saham representing 7,533,148,888 shares;
2. Taiheiyo Cement Corporation sebesar 15,161% atau 2. Taiheiyo Cement Corporation at 15.161%, representing
sebanyak 1.367.396.991 lembar saham dan 1,367,396,991 shares; and
3. Masyarakat sebesar 1,318% atau sebanyak 118.836.094 3. Public shareholders at 1.318%, representing
lembar saham. 118,836,094 shares.
Informasi lengkap mengenai pemegang saham Perseroan Complete information regarding the Company's shareholders
telah disajikan dalam pembahasan Informasi Pemegang is presented in the Shareholder Information section of the
Saham pada Bab Profil Perusahaan di Laporan Tahunan ini. Company Profile chapter of this Annual Report.
HAK PEMEGANG SAHAM Shareholders' Rights
Pemegang saham memiliki hak antara lain sebagai berikut: Shareholders hold the following rights:
1. Menghadiri dan memberikan suara dalam suatu RUPS. 1. To attend and vote at a GMS.
2. Memperoleh informasi material mengenai Perusahaan, 2. To receive material information regarding the Company in
secara tepat waktu, terukur, dan teratur. a timely, measurable, and regular manner.
3. Menerima pembagian dari keuntungan Perusahaan yang 3. To receive distributions from the Company's profits
diperuntukkan bagi pemegang saham. allocated to shareholders.
4. Hak lain berdasarkan Anggaran Dasar dan ketentuan 4. Other rights pursuant to the Articles of Association and
peraturan perundang-undangan. applicable statutory and regulatory provisions.
5. Setiap pemegang saham berhak memperoleh penjelasan 5. Each shareholder is entitled to receive complete
lengkap dan informasi akurat berkenaan dengan explanations and accurate information with respect to the
penyelenggaraan RUPS. conduct of the GMS.
JENIS RUPS TYPES OF GMS
Berdasarkan Anggaran Dasar Perusahaan, RUPS Perseroan Pursuant to the Company's Articles of Association, the
terdiri dari: Company's GMS consists of the following:
1. RUPS Tahunan (RUPST) diselenggarakan setiap tahun 1. Annual General Meeting of Shareholders (AGMS), held
buku selambat-lambatnya 6 (enam) bulan setelah tahun each fiscal year no later than 6 (six) months after the close
buku perusahaan berakhir. of the Company's fiscal year.
2. RUPS Luar Biasa (RUPSLB) diadakan sewaktu-waktu 2. Extraordinary General Meeting of Shareholders (EGMS),
berdasarkan kebutuhan untuk kepentingan perusahaan convened at any time based on the needs of the Company
apabila diperlukan oleh Pemegang Saham atau atas when required by the Shareholders or upon the proposal
usulan Dewan Komisaris dan/atau Direksi. of the Board of Commissioners and/or Board of Directors.
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RUPS 2025 2025 GMS
Pada tahun 2025, Perseroan menyelenggarakan 1 (satu) In 2025, the Company held 1 (one) time Annual General
kali Rapat Umum Pemegang Saham Tahunan (“RUPST”) Meeting of Shareholders ("AGMS") and 2 (two) times
dan 2 (dua) kali Rapat Umum Pemegang Saham Luar Biasa Extraordinary General Meetings of Shareholders ("EGMS").
(“RUPSLB”).
RUPST 2025 AGMS 2025
PELAKSANAAN RUPST 2025 IMPLEMENTATION OF AGMS 2025
Tanggal | Date: Space Ballroom Aloft Hotel
25 Juni | June 2025 Jl TB Simatupang Kav. 8-9 Cilandak Timur, Jakarta Selatan, DKI Jakarta 12560
Waktu | Time:
14.28-16.03 WIB
Kuorum | Quorum RUPST telah dihadiri oleh para Pemegang Saham atau Kuasa Pemegang Saham Perseroan yang sah berjumlah 8.917.844.529 saham atau
sebesar 98,8742306% dari seluruh saham yang telah ditempatkan dan disetor penuh dalam Perseroan yaitu sebanyak 9.019.381.973
saham. | The AGMS were attended by the Shareholders or Authorized Shareholders of the Company amounting to 8,917,844,529
shares or equal to 98.8742306% of all shares that have been issued and fully paid in the Company, namely 9,019,381,973 shares.
Mata Acara | Mata Acara RUPS Tahunan, sebagai berikut:
Agenda 1. Persetujuan atas Laporan Tahunan Perseroan dan pengesahan atas Laporan Keuangan Perseroan untuk tahun buku yang berakhir
pada tanggal 31 Desember 2024.
2. Penetapan penggunaan Laba Bersih pada tahun buku yang berakhir pada tanggal 31 Desember 2024.
3. Penunjukan Kantor Akuntan Publik sebagai Auditor Independen Perseroan untuk melakukan audit atas pembukuan Perseroan untuk
Tahun Buku 2025.
4. Persetujuan pelimpahan kewenangan kepada Dewan Komisaris untuk menentukan tantiem tahun buku 2024 dan remunerasi (gaji,
fasilitas dan tunjangan) tahun buku 2025 untuk Direksi.
5. Persetujuan penetapan tantiem tahun buku 2024 dan remunerasi (honorarium, fasilitas dan tunjangan) untuk tahun buku 2025 untuk
Dewan Komisaris.
Agenda of the Annual GMS, as follows:
1. Approval of the Company’s Annual Report and ratification of the Company’s Financial Statements for the financial year ending 31
December 2024.
2. Determination of the use of net profit in the financial year ending 31 December 2024.
3. Appointment of a Public Accounting Firm as the Company’s Independent Auditor to conduct an audit of the Company’s books for the
2025 Fiscal Year.
4. Approval of the delegation of authority to the Board of Commissioners to determine tantiem for the 2024 financial year and
remuneration (salaries, facilities and benefits) for the 2025 financial year for the Directors.
5. Approval of the determination of tantiem for the 2024 financial year and remuneration (honorarium, facilities and allowances) for the
2025 financial year for the Board of Commisisoners.
Kehadiran Direksi Dewan Komisaris | Board of Commissioners
dan Dewan - Komisaris Independen | Independent Commissioner: Prijo Sambodo
Komisaris | - Komisaris | Commissioner: Herudi Kandau Nugroho
Attendance of the - Komisaris | Commissioner: Shinji Fukami
Board of Directors
and the Board of Direksi | Directors
Commissioners - Direktur Utama | President Director: Asri Mukhtar
- Direktur | Director: Ony Suprihartono
- Direktur | Director: Soni Asrul Sani
- Direktur | Director: Yasuhide Abe
Catatan | Note:
Bapak Yohanes Surya (Komisaris Independen) tidak dapat hadir dalam Rapat dikarenakan efektif sejak tanggal 27 Mei 2025 beliau
diangkat sebagai Komisaris Independen PT Telkom Indonesia (Persero) Tbk. | Mr. Yohanes Surya (Independen Commissioner) cannot
attend because effective as of 27 May 2025, he was appointed as an Independent Commissioner of PT Telkom Indonesia (Persero)
Tbk.
Sejalan dengan ketentuan Pasal 27B Undang-Undang Republik Indonesia Nomor 1 tahun 2025 tentang Perubahan Ketiga Atas Undang-
Undang Nomor 19 Tahun 2003 tentang Badan Usaha Milik Negara, beliau tidak dapat merangkap jabatan di Perseroan dan beliau telah
mengajukan pengunduran diri berdasarkan surat tertanggal 19 Juni 2025, yang berlaku efektif sejak tanggal 27 Mei 2025. | In line with
the Provisions of Article 27B of Law of the Republic of Indonesia Number 1 of 2025 concerning the Third Amendment to Law Number
19 of 2003 concening positions in the Company and he has submitted his resignation based on a Letter dated June 19, 2025, which is
effective as of 27 May 2025.
Pihak Independen Dalam pelaksanaan RUPS, Perseroan dibantu oleh Notaris Aulia Taufani, SH dan dalam perhitungan suara, Perseroan dibantu oleh
dalam Perhitungan PT Datindo Entrycom sebagai Biro Administrasi Efek Perseroan. | In carrying out the GMS, the Company was assisted by Notary
Suara | Independent Aulia Taufani, SH, while in calculating the votes, the Company was assisted by PT Datindo Entrycom as the Company’s Securities
Party in Vote Administration Bureau
Counting
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KEPUTUSAN RUPST 2025 DAN REALISASI 2025 AGM RESOLUTION AND IMPLEMENTATION
Mata Acara Pertama Keputusan Realisasi
First Meeting Agenda Resolutions Realization
Persetujuan atas Laporan Tahunan 1. Menyetujui Laporan Tahunan Perseroan, termasuk Laporan Tugas Pengawasan Dewan Terealisasi
Perseroan dan pengesahan atas Komisaris, untuk Tahun Buku 2024 yang berakhir pada tanggal 31 Desember 2024; Realized
Laporan Keuangan Perseroan 2. Mengesahkan Laporan Keuangan Konsolidasian Perseroan untuk Tahun Buku 2024 yang
untuk tahun buku yang berakhir berakhir pada tanggal 31 Desember 2024, yang telah diaudit oleh Kantor Akuntan Publik
pada tanggal 31 Desember 2024. (KAP) Liana Ramon Xenia & Rekan (bagian dari jaringan Deloitte) sesuai laporannya No:
| Approval of the Company’s 00096/2.1460/AU.1/04/1672-2/1/III/2025 tanggal 26 Maret 2025 dengan opini “Wajar,
Annual Report and ratification dalam semua hal yang material”;
of the Company’s Financial 3. Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya (volledig acquit et
Statements for the financial de charge) kepada seluruh anggota Direksi atas tindakan pengurusan dan seluruh anggota
year ending 31 December 2024. Dewan Komisaris atas tindakan pengawasan Perseroan yang telah dijalankan selama Tahun
Buku 2024 yang berakhir pada tanggal 31 Desember 2024, sepanjang tindakan tersebut
bukan merupakan tindakan pidana dan tindakan tersebut tercermin dalam laporan tersebut
di atas.
1. Approve the Company’s Annual Report, including the Board of Commissioners’ Supervisory
Duties Report, for the 2024 Financial Year ending on December 31, 2024;
2. Ratify the Company’s Consolidated Financial Statements for the 2024 Financial Year ending
on December 31, 2024, which have been audited by the Public Accounting Firm (KAP)
Liana Ramon Xenia & Rekan (part of the Deloitte network) in accordance with its report No:
00096/2.1460/AU.1/04/1672-2/1/III/2025 dated March 26, 2025 with the opinion “Fair, in
all material respects”;
3. Grant full release and discharge (volledig acquit et de charge) to all members of the Board
of Directors for their management actions and all members of the Board of Commissioners
for their supervisory actions of the Company that have been carried out during the 2024
Financial Year ending on December 31, 2024, as long as such actions do not constitute
criminal acts and such actions are reflected in the report above.
Setuju Tidak Setuju Total Suara Setuju
Agree Abstain Disagree Total Agree Vote
8.916.915.029 saham atau 8.917.124.529 saham
sebesar 99,9895771% | 209.500 saham atau sebesar 0,0023492% | 720.000 saham atau sebesar 0,0080737% | atau 99,9919% |
8,916,915,029 shares or 209,500 shares or 0.0023492% 720,000 shares or 0.0080737% 8,917,124,529 shares or
99.9895771% 99.9919%
Mata Acara Kedua Keputusan Realisasi
Second Meeting Agenda Resolutions Realization
Penetapan penggunaan Laba Menyetujui penggunaan Laba Tahun Berjalan Perseroan sebesar Rp745.090.082.693 (tujuh Terealisasi
Bersih pada tahun buku yang ratus empat puluh lima miliar sembilan puluh juta delapan puluh dua ribu enam ratus sembilan Realized
berakhir pada tanggal 31 puluh tiga rupiah), dengan ketentuan sebagai berikut:
Desember 2024. | Determination 1. Sebesar 50% atau sejumlah Rp 372.545.041.347 (tiga ratus tujuh puluh dua milyar lima
of the use of net profit in ratus empat puluh lima juta empat puluh satu ribu tiga ratus empat puluh tujuh Rupiah) atau
the financial year ending 31 sebesar Rp 41,30494 (empat puluh satu koma tiga nol empat sembilan empat Rupiah)
December 2024. per lembar saham, ditetapkan sebagai dividen tunai. Pembayaran dilaksanakan dengan
ketentuan sebagai berikut:
a. Dividen untuk Tahun Buku 2024 dibayarkan secara proporsional kepada setiap Pemegang
Saham yang namanya tercatat dalam Daftar Pemegang Saham pada tanggal pencatatan
(recording date).
b. Direksi diberi wewenang dan kuasa dengan hak substitusi untuk melakukan:
i. Penetapan jadwal dan tata cara pembagian yang berkaitan dengan pembayaran
dividen untuk Tahun Buku 2024 sesuai dengan ketentuan perundang-undangan yang
berlaku;
ii. Pemotongan pajak dividen sesuai peraturan perpajakan yang berlaku;
iii. Hal-hal terkait teknis lainnya sesuai dengan ketentuan peraturan perundang-undangan
yang berlaku, termasuk melakukan pembulatan ke atas untuk pembayaran dividen per
saham.
2. Sebesar 50% atau sekitar Rp 372.545.041.347 (tiga ratus tujuh puluh dua milyar lima
ratus empat puluh lima juta empat puluh satu ribu tiga ratus empat puluh tujuh Rupiah) akan
digunakan untuk mendanai kegiatan operasional Perseroan.
Approve the use of the Company’s Current Year Profit of Rp745,090,082,693 (seven hundred
forty five billion ninety million eighty two thousand and six hundred ninety three rupiah), with
the following condition:
1. On 50% or an amount of Rp 372.545.041.347 (three hundred seventy two billion five hundred
forty five million forty one thousand and three hundred forty seven rupiah) or approximately
Rp 41,30494 (fourty one point three zero four nine four rupiah) per share, determined as cash
dividends. Payment is carried out with the following condition:
a. Dividends for the 2024 Financial Year are paid proportionally to each Shareholder whose
name is registered in the Shareholders Register on the recording date.
b. The Board of Directors is authorized and empowered with the right of substitution to carry
out:
i. Determination of the schedule and procedures for distribution relating to the payment
of dividends for the 2024 Financial Year in accordance with applicable laws and
regulations;
ii. Dividend tax deductions in accordance with applicable tax regulations;
iii. Other technical matters in accordance with the provisions of applicable laws and
regulations, including rounding up for dividend payments per share.
2. On 50% or an amount of Rp 372.545.041.347 (three hundred seventy two billion five
hundred forty five million forty one thousand and three hundred forty seven rupiah) will be
used to fund the Company’s operational activities.
Setuju Tidak Setuju Total Suara Setuju
Abstain
Agree Disagree Total Agree Vote
8.916.915.029 saham atau 8.917.124.529 saham
sebesar 99,9895771% | 209.500 saham atau sebesar 0,0023492% | 720.000 saham atau sebesar 0,0080737% | atau 99,9919% |
8,916,915,029 shares or 209,500 shares or 0.0023492% 720,000 shares or 0.0080737% 8,917,124,529 shares or
99.9895771% 99.9919%
PT Solusi Bangun Indonesia Tbk 211
Page 214
Mata Acara Ketiga Keputusan Realisasi
Third Meeting Agenda Resolutions Realization
Penunjukan Kantor Akuntan Publik 1. Menyetujui penunjukan Akuntan Publik Bapak Juan Ramon Junius Siahaan dari Kantor Terealisasi
sebagai Auditor Independen Akuntan Publik Liana Ramon Xenia & Rekan (bagian dari jaringan Deloitte) sebagai Auditor Realized
Perseroan untuk melakukan audit Independen Perseroan untuk melakukan audit atas pembukuan Perseroan untuk tahun buku
atas pembukuan Perseroan untuk 2025 dan/atau periode lainnya selama Tahun Buku 2025;
Tahun Buku 2025. | Appointment 2. Menyetujui pemberian kuasa dan wewenang kepada Dewan Komisaris Perseroan untuk
of a Public Accounting Firm as menunjuk Akuntan Publik dan/atau Kantor Akuntan Publik dalam hal Akuntan Publik dan/
the Company’s Independent atau Kantor Akuntan Publik tersebut berhalangan ataupun tidak bersedia melakukan audit
Auditor to conduct an audit of the karena sesuatu dan lain hal atau sebab apa pun termasuk alasan hukum dan peraturan
Company’s books for the 2025 perundang-undangan yang berlaku dan menetapkan penambahan ruang lingkup pekerjaan
Fiscal Year. bagi Akuntan Publik yang telah ditunjuk, sepanjang diperlukan untuk tindakan khusus
Perseroan;
3. Menyetujui pemberian kuasa kepada Direksi Perseroan untuk menetapkan besaran imbalan
jasa audit yang wajar serta persyaratan lain sehubungan dengan penunjukan Akuntan Publik
dan Kantor Akuntan Publik tersebut.
1. Approve the appointment of Public Accountant Mr. Juan Ramon Junius Siahaan from
Liana Ramon Xenia & Rekan Public Accounting Firm (part of the Deloitte network) as the
Company’s Independent Auditor to conduct an audit of the Company’s books for the 2025
financial year and/or other periods during the 2025 Financial Year;
2. Approve the granting of power and authority to the Company’s Board of Commissioners
to appoint a Public Accountant and/or Public Accounting Firm in the event that the Public
Accountant and/or Public Accounting Firm is prevented or unwilling to conduct an audit due
to one reason or another or any reason whatsoever including legal reasons and applicable
laws and regulations and determine the additional scope of work for the appointed Public
Accountant, as long as it is necessary for the Company’s special actions;
3. Approve the granting of power to the Company’s Board of Directors to determine the amount
of reasonable audit service fees and other requirements in connection with the appointment
of the Public Accountant and Public Accounting Firm.
Setuju Tidak Setuju Total Suara Setuju
Abstain
Agree Disagree Total Agree Vote
8.916.915.029 saham atau 8.917.124.529 saham
sebesar 99,9895771% | 209.500 saham atau sebesar 0,0023492% | 720.000 saham atau sebesar 0,0080737% | atau 99,9919% |
8,916,915,029 shares or 209,500 shares or 0.0023492% 720,000 shares or 0.0080737% 8,917,124,529 shares or
99.9895771% 99.9919%
Mata Acara Keempat Keputusan Realisasi
Fourth Meeting Agenda Resolutions Realization
Persetujuan pelimpahan Menyetujui pemberian wewenang dan kuasa kepada Dewan Komisaris Perseroan yang Terealisasi
kewenangan kepada Dewan menjalankan fungsi remunerasi dan nominasi berdasarkan pada arahan dari Pemegang Saham Realized
Komisaris untuk menentukan Mayoritas, untuk menetapkan bagi anggota Direksi Perseroan:
tantiem tahun buku 2024 dan a. Tantiem atas kinerja tahun buku 2024; dan
remunerasi (gaji, fasilitas dan b. Gaji, tunjangan dan fasilitas untuk tahun buku 2025.
tunjangan) tahun buku 2025 Approve to grant authority and power to the Company’s Board of Commissioners, which carries
untuk Direksi. | Approval of out remuneration and nomination functions based on the direction of the Majority Shareholders,
the delegation of authority to to determine for members of the Company’s Board of Directors:
the Board of Commissioners a. Tantiem for performance for the 2024 financial year; and
to determine tantiem for b. Salary, allowances and facilities for the 2025 financial year.
the 2024 financial
year and remuneration (salaries,
facilities and benefits) for the
2025 financial year for the
Directors.
Setuju Tidak Setuju Total Suara Setuju
Abstain
Agree Disagree Total Agree Vote
8.916.915.029 saham atau 8.917.124.529 saham
sebesar 99,9895771% | 209.500 saham atau sebesar 0,0023492% | 720.000 saham atau sebesar 0,0080737% | atau 99,9919% |
8,916,915,029 shares or 209,500 shares or 0.0023492% 720,000 shares or 0.0080737% 8,917,124,529 shares or
99.9895771% 99.9919%
212 Laporan Tahunan 2025 Annual Report
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06 Tata Kelola Perusahaan
Good Corporate Governance
Mata Acara Kelima Keputusan Realisasi
Fifth Meeting Agenda Resolutions Realization
Persetujuan penetapan tantiem Menyetujui pemberian wewenang dan kuasa kepada Pemegang Saham Mayoritas untuk Terealisasi
tahun buku 2024 dan remunerasi menetapkan bagi anggota Dewan Komisaris Perseroan: Realized
(honorarium, fasilitas dan a. Tantiem atas kinerja tahun buku 2024; dan
tunjangan) untuk tahun buku b. Honorarium, tunjangan dan fasilitas untuk tahun buku 2025.
2025 untuk Dewan Komisaris.
| Approval of the determination Approve to grant authority and power to the Majority Shareholders to determine for members
of tantiem for the 2024 financial of the Company’s Board of Commissioners:
year and remuneration a. Tantiem for performance for the fiscal year 2024; and
(honorarium, facilities and b. Honorarium, allowances and facilities for the financial year 2025.
allowances) for the 2025 financial
year for the Board of
Commissioners.
Setuju Tidak Setuju Total Suara Setuju
Abstain
Agree Disagree Total Agree Vote
8.916.892.329 saham atau 8.917.101.829 saham
sebesar 99,9893225% | 209.500 saham atau sebesar 0,0023492% | 742.700 saham atau sebesar 0,0083282% | atau 99,9917% |
8,916,892,329 shares or 209,500 shares or 0.0023492% 742,700 shares or 0.0083282% 8,917,101,829 shares or
99.9893225% 99.9917%
PIHAK INDEPENDEN DALAM PERHITUNGAN SUARA INDEPENDENT PARTY IN VOTE CALCULATION
Dalam pelaksanaan RUPS, Perseroan dibantu oleh Notaris In carrying out the GMS, the Company was assisted by Notary
Aulia Taufani, SH dan dalam perhitungan suara, Perseroan Aulia Taufani, SH, while in calculating the votes, the Company
dibantu oleh PT Datindo Entrycom sebagai Biro Administrasi was assisted by PT Datindo Entrycom as the Company’s
Efek Perseroan. Securities Administration Bureau.
RUPSLB 12 AGUSTUS 2025 EGMS DATED AUGUST 12, 2025
Tanggal | Date: Space Ballroom Aloft Hotel
12 Agustus | August Jl. TB Simatupang Kav. 8-9, Cilandak Timur, Jakarta Selatan DKI Jakarta 12560 & Video Conference
2025
Waktu | Time:
17.06 - 17.39 WIB
Kuorum | Quorum RUPSLB telah dihadiri oleh para Pemegang Saham atau Kuasa Pemegang Saham Perseroan yang sah berjumlah 8.901.396.101 saham
atau sebesar 98,6919% dari seluruh saham yang telah ditempatkan dan disetor penuh dalam Perseroan yaitu sebanyak 9.019.381.973
saham. | The EGMS were attended by the Shareholders or Authorized Shareholders of the Company amounting to 8,901,396,101
shares or equal to 98.6919% of all shares that have been issued and fully paid in the Company namely 9,019,381,973 shares.
Mata Acara | Mata Acara Tunggal RUPS Luar Biasa, sebagai berikut:
Agenda • Persetujuan Perubahan Pengurus Perseroan.
Single Meeting Agenda of EGMS, as follow:
• Approval of Changes the Company’s management.
Kehadiran Direksi Dewan Komisaris | Board of Commissioners
dan Dewan Komisaris Utama/ Komisaris Independen | President Commissioner/ Independen Commissioner: Prijo Sambodo
Komisaris | Komisaris | Commissioner: Herudi Kandau Nugroho
Attendance of the
Board of Directors Catatan/ Note:
and the Board of • Bapak Shinji Fukami, Komisaris Perseroan berhalangan hadir dikarenakan terdapat komitmen penting di Jepang.
Commissioners • Bapak Yohanes Surya, Komisaris Independen Perseroan tidak dapat hadir dalam Rapat ini dikarenakan efektif sejak tanggal 27 Mei
2025 Beliau diangkat sebagai Komisaris Independen PT Telkom Indonesia (Persero) Tbk. Sejalan dengan Ketentuan Pasal 27B
Undang-Undang Republik Indonesia Nomor 1 tahun 2025 tentang Perubahan Ketiga Atas Undang-Undang Nomor 19 Tahun 2003
tentang Badan Usaha Milik Negara, Beliau tidak dapat merangkap jabatan di Perseroan dan Beliau telah mengajukan pengunduran diri
berdasarkan Surat tertanggal 19 Juni 2025, yang berlaku efektif sejak tanggal 27 Mei 2025.
• Mr. Shinji Fukami, Commissioner of the Company, was unable to attend due to important commitments in Japan.
• Mr. Yohanes Surya, the Company’s Independent Commissioner, cannot attend this Meeting because effective as of May 27, 2025, he
was appointed as an Independent Commissioner of PT Telkom Indonesia (Persero) Tbk. In line with the Provisions of Article 27B of
Law of the Republic of Indonesia Number 1 of 2025 concerning the Third Amendment to Law Number 19 of 2003 concerning State-
Owned Enterprises, he cannot hold concurrent positions in the Company and he has submitted his resignation based on a Letter
dated June 19, 2025, which is effective as of 27 May 2025.
Direksi | Directors
• Direktur Utama | President Director: Asri Mukhtar
• Direktur | Director: Ony Suprihartono
• Direktur | Director: Soni Asrul Sani
• Direktur | Director: Yasuhide Abe
Pihak Independen Dalam pelaksanaan RUPS, Perseroan dibantu oleh Notaris Aulia Taufani, S.H. dan dalam perhitungan suara, Perseroan dibantu oleh PT
dalam Perhitungan Datindo Entrycom sebagai Biro Administrasi Efek Perseroan. | In carrying out the GMS, the Company was assisted by Notary Aulia Taufani,
Suara | Independent SH, while in calculating the votes, the Company was assisted by PT Datindo Entrycom as the Company’s Securities Administration
Party in Vote Bureau.
Counting
PT Solusi Bangun Indonesia Tbk 213
Page 216
KEPUTUSAN RUPSLB 12 AGUSTUS 2025 DAN REALISASI RESOLUTIONS AND REALIZATIONS OF EGMS DATED
AUGUST 12, 2025
Mata Acara Tunggal Keputusan Realisasi
Single Meeting Agenda Resolutions Realization
Persetujuan Perubahan Pengurus 1. Mengukuhkan pengunduran diri Bapak Yohanes Surya, selaku Komisaris Independen Terealisasi
Perseroan. | Approval of Changes Perseroan, yang berlaku efektif sejak tanggal 27 Mei 2025. Realized
the Company’s management. 2. Menyetujui pengangkatan nama-nama di bawah ini:
a. Saudara Ainul Yaqin sebagai Direktur Utama.
b. Saudara Edi Sarwono sebagai Direktur.
c. Saudara Asruddin sebagai Direktur.
d. Saudara Fadlansyah Lubis sebagai Komisaris Utama.
e. Saudari Agnes Marcellina Tjhin sebagai Komisaris Independen.
f. Saudara Prasetyo Suharto sebagai Komisaris.
g. Saudara Husnedi sebagai Komisaris Independen.
kesemuanya terhitung sejak ditutupnya Rapat sampai dengan ditutupnya Rapat Umum
Pemegang Saham Tahunan yang diselenggarakan pada tahun 2030, dan tanpa mengurangi
hak RUPS untuk memberhentikan sewaktu-waktu.
3. Sehubungan dengan keputusan tersebut, susunan Direksi dan Komisaris Perseroan terhitung
sejak ditutupnya Rapat ini, adalah sebagai berikut:
Direksi:
• Direktur Utama: Ainul Yaqin
• Direktur: Edi Sarwono
• Direktur: Asruddin
Ketiganya dengan masa jabatan sampai dengan ditutupnya Rapat Umum Pemegang Saham
Tahunan yang diselenggarakan pada tahun 2030 dengan tidak mengurangi hak RUPS untuk
memberhentikan sewaktu-waktu.
• Direktur: Yasuhide Abe
dengan masa jabatan sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan
yang diselenggarakan pada tahun 2026 dengan tidak mengurangi hak RUPS untuk
memberhentikan sewaktu-waktu.
Dewan Komisaris:
• Komisaris Utama: Fadlansyah Lubis
• Komisaris Independen: Agnes Marcellina Tjhin
• Komisaris: Prasetyo Suharto
• Komisaris Independen: Husnedi
Keempatnya dengan masa jabatan sampai dengan ditutupnya Rapat Umum Pemegang
Saham Tahunan yang diselenggarakan pada tahun 2030 dengan tidak mengurangi hak
RUPS untuk memberhentikan sewaktu-waktu.
• Komisaris: Shinji Fukami
dengan masa jabatan sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan
yang diselenggarakan pada tahun 2029 dengan tidak mengurangi hak RUPS untuk
memberhentikan sewaktu-waktu.
4. Memberikan kuasa dan wewenang dengan hak substitusi kepada Direksi Perseroan, baik
sendiri-sendiri atau bersama-sama, untuk menyatakan keputusan ini dalam Akta Notaris dan
melakukan tindakan-tindakan yang diperlukan untuk memberitahukan perubahan susunan
Direksi dan Dewan Komisaris ke instansi yang berwenang.
Dengan tetap memperhatikan surat dari PT Semen Indonesia (Persero) Tbk selaku
pemegang saham mayoritas Perseroan.
Bahwa dalam surat PT Semen Indonesia (Persero) Tbk tersebut disampaikan juga bahwa
Rapat:
• Menyetujui pemberhentian dengan hormat anggota-anggota Direksi dan Dewan
Komisaris Perseroan, sebagai berikut:
a. Saudara Asri Mukhtar sebagai Direktur Utama.
b. Saudara Ony Suprihartono sebagai Direktur.
c. Saudara Soni Asrul Sani sebagai Direktur.
d. Saudara Prijo Sambodo sebagai Komisaris Utama | Komisaris Independen.
e. Saudara Herudi Kandau Nugroho sebagai Komisaris.
terhitung sejak ditutupnya Rapat, dengan ucapan terima kasih atas sumbangan tenaga dan
pikiran yang diberikan selama menjabat sebagai pengurus Perseroan.
214 Laporan Tahunan 2025 Annual Report
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06 Tata Kelola Perusahaan
Good Corporate Governance
Mata Acara Tunggal Keputusan Realisasi
Single Meeting Agenda Resolutions Realization
1. Ratify the resignation of Mr. Yohanes Surya, as Independent Commissioner of the Company
effective 27 May 2025.
2. Approved the appointment of the names below :
a. Mr. Ainul Yaqin as President Director.
b. Mr. Edi Sarwono as Director.
c. Mr. Asruddin as Director.
d. Mr. Fadliasnsyah as President Commisioner.
e. Mrs. Agnes Marcellina Tjhin as Independent Commisioner.
f. Mr. Prasetyo Suharto as Commisioner.
g. Mr. Husnedi as Independent Commisioner.
All starting from the closing of this Meeting until the close of the Annual General Meeting
of Shareholders held in 2030, without prejudice to the right of the General Meeting of
Shareholders to dismiss them at any time.
3. In connection with this decision, the composition of the Board of Directors and Board of
Commissioners of the Company as of the closing of this Meeting is as follows:
Board of Directors:
• President Director: Ainul Yaqin
• Director: Edi Sarwono
• Director: Asruddin
All Three with a term of office until the closing of the Annual General Meeting of Shareholders
to be held in 2030 without prejudice to the right of the General Meeting of Shareholders to
dismiss them at any time.
• Director: Yasuhide Abe
with a term of office until the closing of the Annual General Meeting of Shareholders to be
held in 2026 without prejudice to the right of the General Meeting of Shareholders to dismiss
them at any time.
Board of Commissioners:
• President Commissioner: Fadlansyah Lubis
• Independent Commissioner: Agnes Marcellina Tjhin
• Commissioner: Prasetyo Suharto
• Independent Commissioner: Husnedi
All four with a term of office until the closing of the Annual General Meeting of Shareholders
to be held in 2030 without prejudice to the right of the General Meeting of Shareholders to
dismiss them at any time.
• Commissioner : Shinji Fukami
with a term of office until the closing of the Annual General Meeting of Shareholders to be
held in 2029 without prejudice to the right of the General Meeting of Shareholders to dismiss
them at any time.
4. Grant power of attorney and authority with substitution rights to the Board of Directors of
the Company, either individually or jointly, to state this decision in a Notary Deed and take
necessary actions to notify the changes in the composition of the Board of Directors and
Board of Commissioners to the competent authorities.
While still referring to the letter from PT Semen Indonesia (Persero) Tbk as the majority
shareholder of the Company.
The letter from PT Semen Indonesia (Persero) Tbk also stated that the Meeting:
• Approved the honorable dismissal of the following members of the Company’s Board of
Directors and Board of Commissioners:
a. Asri Mukhtar as President Director.
b. Ony Suprihartono as Director.
c. Soni Asrul Sani as Director.
d. Prijo Sambodo as President Commissioner/Independent Commissioner.
e. Herudi Kandau Nugroho as Commissioner.
effective as of the closing of the Meeting, with gratitude for the contributions of energy and
thought during their tenure as Company administrators.
Setuju Tidak Setuju Total Suara Setuju
Abstain
Agree Disagree Total Agree Vote
8.901.186.601 saham 8.901.396.101
atau sebesar 99,9976% | 209.500 saham atau 0,0024% | saham atau 100% |
0
8,901,186,601 shares or 209,500 shares or 0.0024% 8,901,396,101 shares or
99.9976% 100%
PT Solusi Bangun Indonesia Tbk 215
Page 218
RUPBLB 5 DESEMBER 2025 EGMS DATED DECEMBER 5, 2025
Tanggal | Date: The Ballroom, Hotel Mercure Jakarta Simatupang
5 Desember | Jl. RA Kartini No. 18, Jakarta, 12430 - Indonesia & Video Conference
December 2025
Waktu | Time:
14.31 – 15.42 WIB
Kuorum | Quorum RUPSLB telah dihadiri oleh para Pemegang Saham atau Kuasa Pemegang Saham Perseroan yang sah berjumlah 8.902.138.187 saham
atau sebesar 98,7001% dari seluruh saham yang telah ditempatkan dan disetor penuh dalam Perseroan yaitu sebanyak 9.019.381.973
saham. | The EGMS were attended by the Shareholders or Authorized Shareholders of the Company amounting to 8,902,138,187
shares or equal to 98.7001% of all shares that have been issued and fully paid in the Company namely 9,019,381,973 shares.
Mata Acara | Mata Acara RUPSLB, adalah sebagai berikut:
Agenda 1. Pembahasan Studi Kelayakan sebagai pemenuhan POJK No. 17/POJK.04/2020 tentang Transaksi Material dan Perubahan Kegiatan
Usaha dalam rangka:
a. penambahan kegiatan usaha Aktivitas Penunjang Pertambangan Minyak Bumi dan Gas Alam (09100); dan
b. menjalankan kegiatan usaha Aktivitas Konsultasi Manajemen Lainnya (70209).
2. Perubahan Pasal 3 Anggaran Dasar tentang Maksud dan Tujuan serta Kegiatan Usaha.
3. Persetujuan Perubahan Pengurus Perseroan.
The Meeting Agenda of EGMS, as follows:
1. Discussion of the Business Feasibility Study as fulfillment of the Financial Services Authority Regulation (POJK) No. 17/POJK.04/2020
concerning Material Transactions and Changes in Business Activities, in relation to:
a. Addition of business activities in Oil and Natural Gas Mining Support Activities (KBLI 09100); and
b. Conducting business activities in Other Management Consultancy Activities (KBLI 70209).
2. Amendment to Article 3 of the Articles of Association concerning the Purpose, Objectives, and Business Activities.
3. Approval of Changes to the Company’s Management.
Kehadiran Direksi Dewan Komisaris | Board of Commissioners
dan Dewan Komisaris Utama | President Commissioner: Fadlansyah Lubis
Komisaris | Komisaris Independen | Independent Commissioner: Agnes Marcellina Tjhin
Attendance of the Komisaris Independen | Independent Commissioner: Husnedi
Board of Directors Komisaris | Commissioner: Prasetyo Suharto
and the Board of
Commissioners Catatan | Note:
Bapak Shinji Fukami, Komisaris Perseroan berhalangan hadir dikarenakan terdapat komitmen penting di Jepang.
Mr. Shinji Fukami, Commissioner of the Company, was unable to attend due to important commitments in Japan.
Direksi | Directors
Plt Direktur Utama | Direktur | Acting President Director | Director: Asruddin
Direktur | Director: Edi Sarwono
Direktur | Director: Yasuhide Abe
Pihak Independen Dalam pelaksanaan RUPS, Perseroan dibantu oleh Notaris Aulia Taufani, SH dan dalam perhitungan suara, Perseroan dibantu oleh
dalam Perhitungan PT Datindo Entrycom sebagai Biro Administrasi Efek Perseroan. | In carrying out the GMS, the Company was assisted by Notary
Suara | Independent Aulia Taufani, SH, while in calculating the votes, the Company was assisted by PT Datindo Entrycom as the Company’s Securities
Party in Vote Administration Bureau
Counting
Tinjauan lapangan kegiatan penglolaan limbah migas di Balikpapan.
Field inspection of oil and gas waste management activities in Balikpapan.
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06 Tata Kelola Perusahaan
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KEPUTUSAN RUPSLB 5 DESEMBER 2025 DAN REALISASI RESOLUTIONS AND REALIZATION OF THE EGMS DATED
DECEMBER 5, 2025
Mata Acara Pertama Keputusan Realisasi
First Meeting Agenda Resolutions Realization
1. Pembahasan Studi Kelayakan 1. Menerima pembahasan studi kelayakan dan menyetujui rencana penambahan kegiatan Terealisasi
sebagai pemenuhan POJK usaha berdasarkan laporan dari Kantor Jasa Penilai Publik Guntur, Eki, Andri, dan Rekan Realized
No. 17/POJK.04/2020 (“GEAR”) Nomor 00075/2.0116-06/BS/04/0511/1/X/2025 tanggal 27 Oktober 2025 dan
tentang Transaksi Material dan Perubahannya No. 00083/2.0116-06/BS/04/0511/1/XII/2025 tanggal 2 Desember 2025
Perubahan Kegiatan Usaha terkait usulan rencana perubahan bidang usaha Perseroan berupa Penambahan Kegiatan
dalam rangka: Usaha Aktivitas Penunjang Pertambangan Minyak Bumi dan Gas Alam (KBLI 09100) dengan
a. penambahan kegiatan memperhatikan peraturan perundang-undangan yang berlaku.
usaha Aktivitas Penunjang 2. Menerima pembahasan studi kelayakan dan menyetujui rencana menjalankan kegiatan usaha
Pertambangan Minyak Bumi berdasarkan laporan dari Kantor Jasa Penilai Publik Ruky, Safrudin dan Rekan (“RSR”) No.
Dan Gas Alam (09100); dan RSR/R/B.281025.01 tanggal 28 Oktober 2025 dan Perubahannya No. RSR/R/B.031225.01
b. menjalankan kegiatan tanggal 3 Desember 2025 terkait usulan rencana perubahan bidang usaha Perseroan
usaha Aktivitas Konsultasi berupa pengaktifan Kegiatan usaha Aktivitas Konsultasi Manajemen (KBLI 70209) dengan
Manajemen Lainnya memperhatikan peraturan perundang-undangan yang berlaku.
(70209).
1. Accept the feasibility study discussion and approve the plan to add business fields based on
1. Discussion of the Business the report from the Guntur, Eki, Andri, and Partners Public Appraisal Services Office (“GEAR”)
Feasibility Study as fulfillment No. 00075/2.0116-06/BS/04/0511/1/X/2025 dated 27 October 2025 and its amendment
of the Financial Services No. 00083/2.0116-06/BS/04/0511/1/XII/2025 dated 2 Desember 2025 regarding the
Authority Regulation (POJK) proposed plan to change the Company’s business fields in the form of Addition of Oil and
No. 17/POJK.04/2020 Natural Gas Mining Supporting Business Activities (09100) with due regard to the prevailing
concerning Material laws and regulations.
Transactions and Changes in 2. Accept the feasibility study discussion and approve the plan to activate business fields
Business Activities, in relation based on the report from the Ruky, Safrudin and Partners Public Appraisal Services
to: Office (“RSR”) No. RSR/R/B.281025.01 dated 28 October 2025 and its amendment No.
a. Addition of business RSR/R/B.031225.01 dated 3 Desember 2025 regarding the proposed plan to change the
activities in Oil and Natural Company’s business fields in the form of activating Management Consulting Business
Gas Mining Support Activities (70209) with due regard to the prevailing laws and regulations.
Activities (KBLI 09100); and
b. Conducting business
activities in Other
Management Consultancy
Activities (KBLI 70209).
Setuju Tidak Setuju Total Suara Setuju
Abstain
Agree Disagree Total Agree Vote
8.901.893.587 saham 8.902.138.187
atau sebesar 99,9973% | 244.600 saham atau sebesar 0,0027% | saham atau 100% |
0
8,901,893,587 shares or 244,600 shares or 0.0027% 8,902,138,187 shares or
99.9973% 100%
Mata Acara Kedua Keputusan Realisasi
Second Meeting Agenda Resolutions Realization
Perubahan Pasal 3 Anggaran 1. Menyetujui perubahan Pasal 3 Anggaran Dasar Perseroan. Terealisasi
Dasar tentang Maksud dan 2. Menyetujui memberikan kuasa dan wewenang dengan hak substitusi kepada Direksi Realized
Tujuan serta Kegiatan Usaha. | Perseroan untuk menyusun dan menyatakan kembali Anggaran Dasar, serta untuk
Amendment to Article 3 of the melakukan segala tindakan yang diperlukan dalam rangka perubahan Anggaran Dasar
Articles of Association concerning tersebut termasuk tetapi tidak terbatas untuk, menandatangani dokumen-dokumen dan/
the Purpose, Objectives, and atau surat-surat, menyatakan dan/atau menuangkan keputusan Rapat ini dalam akta
Business Activities. yang dibuat di hadapan Notaris, menghadap instansi pemerintahan terkait dalam rangka
memperoleh persetujuan dan/atau pemberitahuan, melakukan pendaftaran/pencatatan
dalam rangka memenuhi ketentuan peraturan perundang-undangan yang berlaku.
1. Approved changes of the Article 3 of the Company’s Articles of Association.
2. Agree to grant power and authority with the right of substitution to the Company’s Directors
to prepare and restate the Articles of Association, as well as to carry out all necessary actions
in order to amend the Articles of Association including but not limited to, signing documents
and/or letters , declare and/or express the decisions of this Meeting in a deed made before
a Notary, appear before the relevant government agency in order to obtain approval and/
or notification, carry out registration/recording in order to comply with the provisions of the
applicable laws and regulations.
Setuju Tidak Setuju Total Suara Setuju
Abstain
Agree Disagree Total Agree Vote
8.901.893.587 saham 8.902.138.187
atau sebesar 99,9973% | 244.600 saham atau sebesar 0,0027% | saham atau 100% |
0
8,901,893,587 shares or 244,600 shares or 0.0027% 8,902,138,187 shares or
99.9973% 100%
PT Solusi Bangun Indonesia Tbk 217
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Mata Acara Tiga Keputusan Realisasi
Third Meeting Agenda Resolutions Realization
Persetujuan Perubahan Pengurus 1. Mengukuhkan pengunduran diri Bapak Ainul Yaqin, selaku Direktur Utama Perseroan, yang Terealisasi
Perseroan. | Approval of Changes berlaku efektif sejak tanggal 17 Oktober 2025. Realized
to the Company’s Management. 2. Menguatkan Pemberhentian Sementara Bapak Ainul Yaqin, selaku Direktur Utama sejak
tanggal 17 Oktober 2025, dengan alasan yang mendesak bagi Perusahaan sehubungan
dengan surat pengunduran diri Bapak Ainul Yaqin dan untuk memastikan keberlangsungan
operasional dan memberikan kepastian kepemimpinan.
3. Menyetujui pengangkatan nama-nama di bawah ini:
• Saudara Rizki Kresno Edhie Hambali sebagai Direktur Utama.
terhitung sejak ditutupnya Rapat sampai dengan ditutupnya Rapat Umum Pemegang Saham
Tahunan yang diselenggarakan pada tahun 2030, dan tanpa mengurangi hak RUPS untuk
memberhentikan sewaktu-waktu.
Bagi anggota-anggota Direksi dan Dewan Komisaris PT Solusi Bangun Indonesia, Tbk. yang
diangkat sebagaimana dimaksud pada poin di atas dan masih menjabat pada jabatan lain
yang dilarang oleh peraturan perundang-undangan untuk dirangkap dengan jabatan Direksi
dan Dewan Komisaris Anak Perusahaan Badan Usaha Milik Negara, maka yang bersangkutan
harus mengundurkan diri atau diberhentikan dari jabatan-jabatan tersebut.
4. Sehubungan dengan keputusan tersebut, susunan Direksi dan Komisaris Perseroan terhitung
sejak ditutupnya Rapat ini, adalah sebagai berikut:
Direksi:
• Direktur Utama : Rizki Kresno Edhie Hambali
• Direktur : Edi Sarwono
• Direktur : Asruddin
Ketiganya dengan masa jabatan sampai dengan ditutupnya Rapat Umum Pemegang Saham
Tahunan yang diselenggarakan pada tahun 2030.
• Direktur : Yasuhide Abe
dengan masa jabatan sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan
yang diselenggarakan pada tahun 2026.
Dewan Komisaris:
• Komisaris Utama : Fadlansyah Lubis
• Komisaris Independen : Agnes Marcellina Tjhin
• Komisaris : Prasetyo Suharto
• Komisaris Independen : Husnedi
dengan masa jabatan sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan
yang diselenggarakan pada tahun 2030
• Komisaris : Shinji Fukami
dengan masa jabatan sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan
yang diselenggarakan pada tahun 2029.
5. Memberikan kuasa dan wewenang dengan hak substitusi kepada Direksi Perseroan, baik
sendiri-sendiri atau bersama-sama, untuk menyatakan keputusan ini dalam Akta Notaris dan
melakukan tindakan-tindakan yang diperlukan untuk memberitahukan perubahan susunan
Direksi dan Dewan Komisaris ke instansi yang berwenang.
Perlu diperhatikan bahwa usulan dan keputusan Rapat dengan tetap memperhatikan surat
dari PT Semen Indonesia (Persero) Tbk selaku pemegang saham mayoritas Perseroan.
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Mata Acara Tiga Keputusan Realisasi
Third Meeting Agenda Resolutions Realization
1. Confirming the resignation of Mr. Ainul Yaqin, as President Director of the Company, effective
as of 17 October 2025.
2. Confirming the Temporary Dismissal of Mr. Ainul Yaqin, as President Director effective 17
October 2025, due to urgent reasons for the Company in connection with Mr. Ainul Yaqin’s
resignation letter and to ensure operational continuity and provide certainty of leadership.
3. Approve the appointment of the names below:
• Mr Rizki Kresno Edhie Hambali as President Director.
effective from the closing of the Meeting until the closing of the Annual General Meeting of
Shareholders held in 2030, and without reducing the right of the GMS to dismiss at any time.
For members of the Board of Directors and Board of Commissioners of PT Solusi Bangun
Indonesia, Tbk. who were appointed as referred to point above and are still holding other
positions which are prohibited by laws and regulations from being held concurrently with the
positions of Directors and Board of Commissioners of State-Owned Enterprise Subsidiaries,
then the person concerned must resign or be dismissed from these positions.
4. In connection with this decision, the composition of the Board of Directors and Board of
Commissioners of the Company as of the closing of this Meeting is as follows:
Board of Directors:
• President Director: Rizki Kresno Edhie Hambali
• Director: Edi Sarwono
• Director: Asruddin
All Three With a term of office until the closing of the Annual General Meeting of Shareholders
to be held in 2030.
• Director: Yasuhide Abe
with a term of office until the closing of the Annual General Meeting of Shareholders to be
held in 2026.
Board of Commissioners:
• President Commissioner: Fadlansyah Lubis
• Independent Commissioner: Agnes Marcellina Tjhin
• Commissioner: Prasetyo Suharto
• Independent Commissioner: Husnedi
All with a term of office until the closing of the Annual General Meeting of Shareholders to be
held in 2030.
• Commissioner: Shinji Fukami
with a term of office until the closing of the Annual General Meeting of Shareholders to be
held in 2029.
5. Grant power of attorney and authority with substitution rights to the Board of Directors of
the Company, either individually or jointly, to state this decision in a Notary Deed and take
necessary actions to notify the changes in the composition of the Board of Directors and
Board of Commissioners to the competent authorities.
It should be noted that the proposals and decisions of the Meeting still take into account the
letter from PT Semen Indonesia (Persero) Tbk as the majority shareholder of the Company.
Setuju Tidak Setuju Total Suara Setuju
Abstain
Agree Disagree Total Agree Vote
8.901.893.587 saham 8.902.138.187
atau sebesar 99,9973% | 244.600 saham atau sebesar 0,0027% | saham atau 100% |
0
8,901,893,587 shares or 244,600 shares or 0.0027% 8,902,138,187 shares or
99.9973% 100%
PT Solusi Bangun Indonesia Tbk 219
Page 222
INFORMASI MENGENAI PELAKSANAAN RUPS 1 (SATU) INFORMATION ON THE CONDUCT OF THE GMS 1 (ONE)
TAHUN SEBELUM TAHUN BUKU YEAR PRIOR TO THE FISCAL YEAR
RUPST 2024 2024 AGMS
PELAKSANAAN RUPST 2024 THE 2024 AGMS CONVENTION
Pelaksanaan RUPST 31 Mei 2024 | May 31, 2025
| Date of AGMS
Mata Acara | 1. Persetujuan atas Laporan Tahunan Perseroan dan pengesahan atas Laporan Keuangan Perseroan untuk tahun buku yang berakhir
Agenda pada tanggal 31 Desember 2023.
2. Penetapan penggunaan Laba Bersih pada tahun buku yang berakhir pada tanggal 31 Desember 2023.
3. Penunjukan Kantor Akuntan Publik sebagai auditor independen Perseroan untuk melakukan audit atas pembukuan Perseroan untuk
tahun buku 2024.
4. Persetujuan pelimpahan kewenangan kepada Dewan Komisaris untuk menentukan tantiem tahun buku 2023 dan remunerasi (gaji,
fasilitas dan tunjangan) tahun buku 2024 untuk Direksi.
5. Persetujuan penetapan tantiem tahun buku 2023 dan remunerasi (gaji/ honorarium, fasilitas dan tunjangan) tahun buku 2024 untuk
Dewan Komisaris.
6. Perubahan Pasal 3 Anggaran Dasar tentang Maksud dan Tujuan serta Kegiatan Usaha, dalam rangka (i) penyesuaian dengan Klasifikasi
Baku Lapangan Usaha Indonesia (KBLI 2020) dan (ii) penambahan bidang usaha Perseroan, termasuk pembahasan Studi Kelayakan
dalam rangka pemenuhan persyaratan dan ketentuan POJK No. 17/POJK.04/2020 tentang Transaksi Material dan Perubahan
Kegiatan Usaha.
7. Perubahan Anggaran Dasar Perseroan.
8. Persetujuan Perubahan Pengurus Perseroan.
1. Approval of the Company's Annual Report and ratification of the Company's Financial Statements for the fiscal year ending on
December 31, 2023.
2. Determination of the appropriation of Net Profit for the fiscal year ending on December 31, 2023.
3. Appointment of a Public Accounting Firm as the Company's independent auditor to conduct an audit of the Company's books for the
2024 fiscal year.
4. Approval of the delegation of authority to the Board of Commissioners to determine the tantiem (performance bonus) for the 2023
financial year and remuneration (salary, facilities, and allowances) for the 2024 fiscal year for the Board of Directors.
5. Approval of the determination of the tantiem for the 2023 financial year and remuneration (salary/honorarium, facilities, and
allowances) for the 2024 financial year for the Board of Commissioners.
6. Amendment to Article 3 of the Articles of Association concerning the Purposes, Objectives, and Business Activities, in connection
with (i) alignment with the Indonesian Standard Business Classification (KBLI 2020) and (ii) the addition of the Company's business
fields, including discussion of the Feasibility Study in fulfillment of the requirements and provisions of OJK Regulation No. 17/
POJK.04/2020 concerning Material Transactions and Changes in Business Activities.
7. Amendment to the Company's Articles of Association.
8. Approval of Changes to the Company's Management.
Kuorum | RUPST dihadiri oleh para pemegang saham atau kuasa pemegang saham Perseroan yang sah berjumlah 8.900.115.479 saham atau
Quorum sebesar 98,6777% dari seluruh saham yang telah ditempatkan dan disetor penuh dalam Perseroan yaitu sebanyak 9.019.381.973
saham. | The AGMS was attended by the Company's shareholders or their duly authorized proxies representing 8,900,115,479 shares,
or 98.6777% of the total issued and fully paid-up shares of the Company, amounting to 9,019,381,973 shares.
Kehadiran | Dewan Komisaris: | Board of Commissioners
Attendance 1. Komisaris Independen | Independent Commissioner: Prijo Sambodo
2. Komisaris | Commissioner: Herudi Kandau Nugroho
Tidak hadir | Absent:
• Yoshifumi Taura (Komisaris) tidak hadir karena berdomisili di Jepang dan ada keperluan penting di Jepang. | Yoshifumi Taura
(Commissioner) was absent as he is domiciled in Japan and had important matters to attend to in Japan.
Direksi: | Board of Directors:
1. Direktur Utama | President Director: Lilik Unggul Raharjo
2. Direktur | Director: Ony Suprihartono
3. Direktur | Director: Soni Asrul Sani
4. Direktur | Director: Yasuhide Abe
Pihak Independen | Notaris | Notary: Aulia Taufani, S.H.
Independent Parties BAE | Share Registrar: PT Datindo Entrycom
KEPUTUSAN RUPST 2024 DAN REALISASI RESOLUTIONS AND REALIZATION OF THE 2024 AGMS
Seluruh keputusan RUPST tahun 2024 telah direalisasikan. All resolutions of the 2024 AGMS have been fully realized.
PIHAK INDEPENDEN DALAM RUPS 2025 INDEPENDENT PARTIES AT THE 2025 GMS
Dalam pelaksanaan RUPS di tahun 2025, Perseroan dibantu In the conduct of the GMS in 2025, the Company was
oleh Notaris Aulia Taufani, SH dan dalam perhitungan suara, assisted by Notary Aulia Taufani, S.H., and in the vote counting
Perseroan dibantu oleh PT Datindo Entrycom sebagai Biro process, the Company was assisted by PT Datindo Entrycom
Administrasi Efek Perseroan. as the Company's Share Registrar.
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DIREKSI BOARD OF DIRECTORS
Direksi adalah organ Perseroan yang berwenang dan The Board of Directors is the Company's organ vested with
bertanggung jawab penuh atas pengurusan Perseroan untuk full authority and responsibility for the management of the
kepentingan Perseroan sesuai dengan maksud dan tujuan Company in the interests of the Company, in accordance with
Perseroan serta mewakili Perseroan baik di dalam maupun di the Company's purposes and objectives, and representing
luar pengadilan sesuai dengan batasan ketentuan Anggaran the Company both inside and outside of court, subject to
Dasar dan peraturan perundang-undangan yang berlaku. the limitations set forth in the Articles of Association and
applicable statutory and regulatory provisions.
KOMPOSISI DIREKSI COMPOSITION OF THE BOARD OF DIRECTORS
Berdasarkan keputusan RUPSLB tanggal 5 Desember 2025 Pursuant to the resolutions of the EGMS dated December 5,
terkait perubahan pengurus Perseroan sebagai berikut: 2025, concerning changes to the Company's management,
the following was resolved:
1. Mengukuhkan pengunduran diri Bapak Ainul Yaqin, selaku 1. To confirm the resignation of Mr. Ainul Yaqin as President
Direktur Utama Perseroan, yang berlaku efektif sejak Director of the Company, effective October 17, 2025.
tanggal 17 Oktober 2025.
2. Menguatkan Pemberhentian Sementara Bapak Ainul 2. To affirm the temporary dismissal of Mr. Ainul Yaqin as
Yaqin, selaku Direktur Utama sejak tanggal 17 Oktober President Director effective October 17, 2025, on grounds
2025, dengan alasan yang mendesak bagi Perusahaan deemed urgent for the Company in connection with Mr.
sehubungan dengan surat pengunduran diri Bapak Ainul Yaqin's resignation letter and to ensure operational
Ainul Yaqin dan untuk memastikan keberlangsungan continuity and provide certainty of leadership.
operasional dan memberikan kepastian kepemimpinan.
3. Menyetujui pengangkatan nama di bawah ini: 3. To approve the appointment of the following individual:
• Saudara Rizki Kresno Edhie Hambali sebagai • Mr. Rizki Kresno Edhie Hambali as President Director,
Direktur Utama.
terhitung sejak ditutupnya Rapat sampai dengan effective from the close of the Meeting until the close of
ditutupnya Rapat Umum Pemegang Saham Tahunan yang the Annual General Meeting of Shareholders to be held in
diselenggarakan pada tahun 2030, dan tanpa mengurangi 2030, without prejudice to the right of the GMS to dismiss
hak RUPS untuk memberhentikan sewaktu-waktu. at any time.
Bagi anggota-anggota Direksi dan Dewan Komisaris For members of the Board of Directors and Board of
PT Solusi Bangun Indonesia Tbk. yang diangkat Commissioners of PT Solusi Bangun Indonesia Tbk who
sebagaimana dimaksud pada poin di atas dan masih are appointed as referred to in the above point and
menjabat pada jabatan lain yang dilarang oleh peraturan who continue to hold other positions that are prohibited
perundang-undangan untuk dirangkap dengan jabatan by applicable statutory provisions from being held
Direksi dan Dewan Komisaris Anak Perusahaan Badan concurrently with positions on the Board of Directors and
Usaha Milik Negara, maka yang bersangkutan harus Board of Commissioners of Subsidiaries of State-Owned
mengundurkan diri atau diberhentikan dari jabatan- Enterprises, the individuals concerned must resign from
jabatan tersebut. or be dismissed from such positions.
PT Solusi Bangun Indonesia Tbk 221
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4. Sehubungan dengan keputusan tersebut, susunan Direksi 4. In connection with the foregoing resolutions, the
dan Komisaris Perseroan terhitung sejak ditutupnya Rapat composition of the Company's Board of Directors and
ini, adalah sebagai berikut: Board of Commissioners, effective from the close of this
Meeting, is as follows:
Direksi: Board of Directors:
• Direktur Utama : Rizki Kresno Edhie Hambali • President Director : Rizki Kresno Edhie Hambali
• Direktur : Edi Sarwono • Director : Edi Sarwono
• Direktur : Asruddin • Director : Asruddin
Ketiganya dengan masa jabatan sampai dengan All three with a term of office until the close of the Annual
ditutupnya Rapat Umum Pemegang Saham Tahunan General Meeting of Shareholders to be held in 2030.
yang diselenggarakan pada tahun 2030.
• Direktur : Yasuhide Abe • Director: Yasuhide Abe
dengan masa jabatan sampai dengan ditutupnya Rapat with a term of office until the close of the Annual General
Umum Pemegang Saham Tahunan yang diselenggarakan Meeting of Shareholders to be held in 2026.
pada tahun 2026.
Dewan Komisaris: Board of Commissioners:
• Komisaris Utama : Fadlansyah Lubis • President Commissioner : Fadlansyah Lubis
• Komisaris Independen : Agnes Marcellina Tjhin • Independent Commissioner : Agnes Marcellina Tjhin
• Komisaris : Prasetyo Suharto • Commissioner : Prasetyo Suharto
• Komisaris Independen : Husnedi • Independent Commissioner : Husnedi
dengan masa jabatan sampai dengan ditutupnya Rapat with a term of office until the close of the Annual General
Umum Pemegang Saham Tahunan yang diselenggarakan Meeting of Shareholders to be held in 2030.
pada tahun 2030
• Komisaris : Shinji Fukami • Commissioner : Shinji Fukami
dengan masa jabatan sampai dengan ditutupnya Rapat with a term of office until the close of the Annual General
Umum Pemegang Saham Tahunan yang diselenggarakan Meeting of Shareholders to be held in 2029.
pada tahun 2029.
5. Memberikan kuasa dan wewenang dengan hak substitusi 5. To grant power of attorney and authority with the right
kepada Direksi Perseroan, baik sendiri-sendiri atau of substitution to the Company's Board of Directors,
bersama-sama, untuk menyatakan keputusan ini dalam individually or jointly, to declare this resolution in a Notarial
Akta Notaris dan melakukan tindakan-tindakan yang Deed and to undertake the necessary actions to notify
diperlukan untuk memberitahukan perubahan susunan the relevant authorities of the changes to the composition
Direksi dan Dewan Komisaris ke instansi yang berwenang. of the Board of Directors and Board of Commissioners.
Perlu diperhatikan bahwa usulan dan keputusan Rapat It should be noted that the proposals and resolutions of the
dengan tetap memperhatikan surat dari PT Semen Indonesia Meeting were made with due regard to the letter from PT
(Persero) Tbk selaku pemegang saham mayoritas Perseroan. Semen Indonesia (Persero) Tbk as the majority shareholder
of the Company.
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Tabel Komposisi Anggota Direksi Tahun 2025 Table of the Composition of the Board of Directors
Members in 2025
Masa Berakhir
Nama Jabatan Dasar Pengangkatan Terakhir Jabatan
Name Position Basis of Recent Appointment End of Term
Appointment
Rizki Kresno Edhie Direktur Utama | Akta No. 9 tanggal 5 Desember 2025 | RUPST 2030 |
Hambali President Director Deed No. 9 dated 5 December 2025 AGMS 2030
Direktur Keuangan &
Akta No. 18 Tanggal 12 Agustus 2025 | RUPST 2030 |
Asruddin Manajemen Risiko | Finance &
Deed No. 18 dated 12 August 2025 AGMS 2030
Risk Management Director
Direktur Operasi | Akta No. 18 Tanggal 12 Agustus 2025 | RUPST 2030 |
Edi Sarwono
Operation Director Deed No. 18 dated 12 August 2025 AGMS 2030
Akta No. 2 tanggal 1 Oktober 2021 jo. Akta No 53
Direktur Offtake & Partnership | RUPST 2026 |
Yasuhide Abe tanggal 13 Oktober 2021 | Deed No. 2 dated 1 October
Offtake & Partnership Director AGMS 2026
2021 jo. Deed No. 53 dated 13 October 2021
MASA JABATAN TERM OF OFFICE
Berdasarkan Anggaran Dasar Perseroan, anggota Direksi Pursuant to the Company's Articles of Association, members
diangkat untuk jangka waktu terhitung sejak ditutupnya atau of the Board of Directors are appointed for a term commencing
tanggal yang ditetapkan oleh RUPS yang mengangkatnya from the close of, or the date determined by, the GMS that
dan berakhir pada penutupan RUPS Tahunan yang ke-5 (lima) appointed them, and ending at the close of the 5th (fifth)
setelah tanggal pengangkatannya, dengan memperhatikan Annual GMS following the date of their appointment, with due
peraturan perundang-undangan di bidang Pasar Modal, regard to the statutory and regulatory provisions in the field of
namun dengan tidak mengurangi hak dari RUPS untuk Capital Markets, without prejudice to the right of the GMS to
sewaktu waktu dapat memberhentikan para anggota Direksi dismiss members of the Board of Directors at any time prior
sebelum masa jabatannya berakhir. Setelah masa jabatannya to the expiration of their term of office. Upon the expiration of
berakhir, para anggota Direksi dapat diangkat kembali oleh their term of office, members of the Board of Directors may
RUPS untuk satu kali masa jabatan. be reappointed by the GMS for one additional term of office.
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Direksi bertanggung jawab penuh untuk mengelola Perseroan The Board of Directors bears full responsibility for managing
secara hati-hati dan sejalan dengan tujuan Perseroan. Direktur the Company with prudence and in accordance with the
secara perorangan maupun kolektif harus bertindak tepat Company's objectives. Directors, individually and collectively,
dan hati-hati saat mempertimbangkan seluruh aspek dalam must act appropriately and prudently when considering
menjalankan tugas mereka, serta menghindari keadaan yang all aspects in the discharge of their duties, and must avoid
dapat menimbulkan benturan kepentingan. circumstances that may give rise to conflicts of interest.
Tugas, wewenang dan kewajiban Direksi lebih rinci tertuang The duties, authorities, and obligations of the Board of
dalam Pedoman Kerja Direksi yang dapat diakses pada situs Directors are set out in greater detail in the Board of Directors
web Perseroan. Charter, which is accessible on the Company's website.
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RUANG LINGKUP TUGAS ANGGOTA DIREKSI SCOPE OF DUTIES OF BOARD OF DIRECTORS MEMBERS
Agar dapat melaksanakan tugasnya secara lebih efektif dan In order to carry out their duties more effectively and
efisien, Perseroan telah menetapkan pembidangan ruang efficiently, the Company has established a delineation of
lingkup tugas, tanggung jawab, dan wewenang untuk masing- the scope of duties, responsibilities, and authorities for each
masing Direktur yang disesuaikan dengan keberagaman Director, tailored to the diverse expertise and competencies
keahlian dan kompetensi setiap anggota Direksi. Pembagian of each member of the Board of Directors. The allocation
tugas, tanggung jawab dan wewenang Direksi diatur dalam of duties, responsibilities, and authorities of the Board of
Surat Keputusan Direksi tanpa nomor tanggal 31 Oktober Directors is governed by the Board of Directors' Decree
2025. without number dated October 31, 2025.
Tabel Pembidangan Tugas Direksi Tahun 2025 Table of Board of Directors' Scope of Duties in 2025
Jabatan Ruang Lingkup Tugas dan Tanggung Jawab
Position Scope of Duties and Responsibilities
Direktur Utama i. Memberikan arahan untuk pencapaian visi, misi, sasaran dan i. To provide direction for the achievement of the Company's vision,
| President strategi usaha utama jangka panjang Perseroan; mission, objectives, and long-term core business strategies;
Director ii. Memimpin rapat Direksi dan rapat tinjauan manajemen serta ii. To chair Board of Directors meetings and management review
mengkoordinasikan laporan langsung dari direktur lainnya; meetings, and to coordinate direct reports from other Directors;
iii. Membawahi (Aggregates and Construction Materials) ACM Group iii. To oversee the Aggregates and Construction Materials (ACM)
Function, Sales, Market Planning and Development, Procurement Group Function, Sales, Market Planning and Development,
Group Function, Corporate Affair Group Function, Corp. Asset Procurement Group Function, Corporate Affairs Group
Management & Strategic Project, Office of the CEO, Internal Function, Corporate Asset Management & Strategic Project,
Audit Division, Corporate OHS Division, dan fungsi lainnya yang Office of the CEO, Internal Audit Division, Corporate OHS
diperlukan oleh Perseroan yang akan diatur kemudian dalam Division, and other functions as required by the Company, to
dokumen Perseroan mengenai struktur organisasi Perseroan, be governed subsequently in the Company's organizational
serta bertanggung jawab mengelola dan mengendalikan strategi, structure documentation, and to be responsible for managing
perencanaan, anggaran dan pelaksanaan fungsi Perseroan, and controlling the strategies, planning, budgeting, and
khususnya: implementation of the Company's functions, specifically:
(a) Penyusunan anggaran Perseroan untuk dikelola pada 1 tahun (a) Preparation of the Company's budget to be managed for the
ke depan; coming year;
(b) Rencana kerja dan anggaran pada Group Function dan (b) Work plans and budgets for the Group Functions and units
unit di bawah President Directorate serta mengevaluasi under the President Directorate, and evaluation of their
pencapaiannya; achievements;
(c) Penelitian pasar, pemasaran dan penjualan, peningkatan (c) Market research, marketing and sales, and enhancement of
brand image dan pangsa pasar Perseroan; the Company's brand image and market share;
(d) Peningkatan efisiensi distribusi dan transportasi kepada (d) Enhancement of distribution and transportation efficiency to
pelanggan dari produk yang dihasilkan Perseroan; customers for products produced by the Company;
(e) Peningkatan efisiensi pengadaan jasa dan barang yang (e) Enhancement of efficiency in the procurement of services and
dilaksanakan Perseroan; goods carried out by the Company;
(f) Mitigasi risiko-risiko yang berdampak terhadap pencapaian (f) Mitigation of risks that impact the achievement of sales targets
target penjualan dan efisiensi manajemen distribusi dan and distribution management and procurement efficiency;
pengadaan.
(g) Pengelolaan aktivitas bina lingkungan dan program kemitraan (g) Management of community development activities and
melalui tanggung jawab sosial perusahaan. partnership programs through corporate social responsibility;
(h) Pengelolaan hubungan antar institusi, pemberitaan dan (h) Management of inter-institutional relations, media coverage,
komunikasi Perseroan baik kepada eksternal maupun internal and the Company's communications to both external and
Perseroan. internal parties;
(i) Identifikasi dan mitigasi berbagai risiko terkait dengan (i) Identification and mitigation of various risks related to the
pengelolaan system manajemen, tanggung jawab sosial management of the management system, corporate social
perusahaan (Corporate Social responsibility/CSR), image dan responsibility (CSR), the Company's image and reputation, as
nama baik Perseroan serta risiko-risiko keamanan fisik asset well as physical asset and personnel security risks.
dan manusia.
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Jabatan Ruang Lingkup Tugas dan Tanggung Jawab
Position Scope of Duties and Responsibilities
Direktur Membawahi Legal, Governance, Risk Management, Compliance To oversee the Legal, Governance, Risk Management, Compliance
Keuangan & & Corporate Secretary Group Function, Human Capital Group & Corporate Secretary Group Function, Human Capital Group
Manajemen Function, Finance Group Function dan fungsi lainnya yang diperlukan Function, Finance Group Function, and other functions as required
Risiko | oleh Perseroan yang akan disebutkan kemudian dalam dokumen by the Company, to be specified subsequently in the Company's
Finance & Risk Perseroan mengenai struktur organisasi Perseroan serta bertanggung organizational structure documentation, and to be responsible for
Management jawab dalam mengelola dan mengendalikan strategi, perencanaan, managing and controlling the strategies, planning, budgeting, and
Director anggaran dan pelaksanaan fungsi Perseroan khususnya: implementation of the Company's functions, specifically:
i. Pengelolaan sistem sumber daya manusia, baik organisasi i. Management of the Human Capital system, encompassing
maupun tenaga kerja, mulai dari proses struktur organisasi, both organizational and workforce aspects, from organizational
pengelolaan pekerjaan dan grading, rekrutmen tenaga kerja, structure processes, job and grading management, workforce
promosi, mutasi, demosi hingga pengakhiran tenaga kerja. recruitment, promotion, transfer, and demotion, through to
workforce separation;
ii. Pengembangan kompetensi dan talenta sumber daya manusia ii. Development of Human Capital competencies and talent to
untuk meningkatkan daya saing Perseroan. enhance the Company's competitiveness;
iii. Pengelolaan kepatuhan Perseroan terhadap standar-standar dan iii. Management of the Company's compliance with applicable
peraturan yang berlaku terhadap keberlangsungan operasional standards and regulations pertaining to the continuity of the
Perseroan. Company's operations;
iv. Rencana kerja dan anggaran pada Legal, Governance, Risk iv. Work plans and budgets for the Legal, Governance, Risk
Management, Compliance & Corporate Secretary Group Function, Management, Compliance & Corporate Secretary Group
Corporate Security, Human Capital Group Function, Finance Function, Corporate Security, Human Capital Group Function, and
Group Function Function serta mengevaluasi pencapaiannya. Finance Group Function, and evaluation of their achievements;
v. Melaksanakan identifikasi dan mitigasi risiko-risiko yang v. Conducting identification and mitigation of risks that impact
berdampak terhadap pencapaian target operasional pengelolaan the achievement of operational targets in Human Capital
sumber daya manusia, kepatuhan dan tata kelola Perseroan. management, compliance, and corporate governance;
vi. Pengelolaan aktivitas penjagaan, pengawasan dan pengamanan vi. Management of activities related to the safeguarding, supervision,
asset fisik Perseroan dan manusia. and security of the Company's physical assets and personnel;
vii. Strategi, kebijakan, prosedur dan kegiatan yang berkaitan dengan vi. Strategies, policies, procedures, and activities related to financial
pengelolaan keuangan, pencatatan akuntansi dan manajemen management, accounting records, and financial risk management
risiko keuangan (termasuk ICOFR); (including ICOFR);
viii. Mitigasi risiko-risiko yang berdampak terhadap pencapaian viii. Mitigation of risks that impact the achievement of financial ratio
target rasio keuangan dan pengelolaan anggaran. targets and budget management.
Direktur i. Membawahi unit Narogong Plant, Cilacap Plant, Tuban Plant, i. To oversee the Narogong Plant, Cilacap Plant, Tuban Plant, Lhoknga
Operasi | Lhoknga Plant, AFR Division, SCM Interplant, Corporate Plant, AFR Division, SCM Interplant, Corporate Environment &
Operations Environment & Sustainability, Corporate Manufacturing Sustainability, Corporate Manufacturing Optimization Division,
Director Optimization Division, Corporate Project Management & Corporate Project Management & Engineering Division,
Engineering Division, Corporate Quality Control , Performance Corporate Quality Control, Performance Management & EVE,
Management & EVE, Management & Operation Support dan fungsi Management & Operation Support, and other functions as
lainnya yang diperlukan oleh Perseroan yang akan disebutkan required by the Company, to be specified subsequently in the
kemudian dalam dokumen Perseroan mengenai struktur Company's organizational structure documentation, and to be
organisasi Perseroan serta bertanggung jawab mengelola dan responsible for managing and controlling the strategies, planning,
mengendalikan strategi, perencanaan anggaran dan pelaksanaan budgeting, and implementation of the Operations Directorate,
Direktorat Operasi, khususnya: specifically:
(a) Proses produksi mulai dari penambangan bahan baku, (a) The production process, from raw material mining, use of
penggunaan bahan penunjang, kegiatan penelitian dan auxiliary materials, research and process control activities,
pengendalian proses, hingga operasional pabrik sehingga through to plant operations, to produce clinker and cement
dihasilkan terak dan semen dalam rangka memenuhi in fulfillment of requirements in accordance with established
kebutuhan yang sesuai standar mutu dan volume yang quality standards and volumes;
ditetapkan.
(b) Pemeliharaan terhadap aset Perseroan di pabrik berupa (b) Maintenance of the Company's plant assets, including
bangunan, mesin, alat- alat berat, perlengkapan pabrik dan buildings, machinery, heavy equipment, and plant and mining
tambang milik Perseroan dengan cara peningkatan utilitas equipment owned by the Company, through improvements in
dan efisiensi sehingga mendapatkan jam operasi dan utilization and efficiency to achieve optimal operating hours
produktivitas yang optimal. and productivity;
(c) Peningkatan kinerja pabrik melalui proses engineering, (c) Enhancement of plant performance through engineering
evaluasi teknikal, inovasi serta penyelarasan kebijakan. processes, technical evaluation, innovation, and policy
alignment;
(d) Pelaksanaan operasional dan jasa pengolah limbah dari (d) Implementation of operations and waste processing services
berbagai sumber menjadi pendapatan dan alternatif bahan from various sources to generate revenue and alternative fuel
bakar pabrik. for the plant;
(e) Merencanakan, mengelola dan mengendalikan strategi, (e) Planning, managing, and controlling the strategies, activities,
kegiatan, dan dokumen terkait pengelolaan, pengoperasian and documentation related to the management, operation,
dan pemeliharaan asset perusahaan yang terdiri dari Cement and maintenance of the Company's assets, comprising
Plant, grinding plant, packing plant, pelabuhan (port) dan cement plants, grinding plants, packing plants, ports, and
logistic antar plant (Interplant Logistic). interplant logistics;
(f) Pengelolaan, pengembangan dan pengawasan pelaksanaan (f) Management, development, and supervision of management
sistem manajemen. system implementation;
(g) Pengelolaan, pengembangan dan pengawasan kegiatan (g) Management, development, and supervision of activities
terkait dengan penelitian Current Product Development dan related to Current Product Development and New Product
New Product Development. Development research;
(h) Rencana kerja dan anggaran seluruh unit di Direktorat Operasi. (h) Work plans and budgets for all units within the Operations
Directorate.
ii. Mengawasi seluruh aktivitas dan program-program produksi ii. To supervise all production and maintenance activities and
dan pemeliharaan yang berdampak pada kesehatan kerja, programs that impact occupational health, occupational safety,
keselamatan kerja dan lingkungan sekitar sesuai dengan prosedur and the surrounding environment, in accordance with established
dan standar yang ditetapkan. procedures and standards.
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Jabatan Ruang Lingkup Tugas dan Tanggung Jawab
Position Scope of Duties and Responsibilities
Direktur Bertanggung jawab atas Offtake Management function dan To be responsible for the Offtake Management function, the
Offtake & Partnership dan Taiheiyo Cement Corporation Relation Management Partnership and Taiheiyo Cement Corporation Relation Management
Partnership function serta fungsi lainnya yang diperlukan oleh Perseroan yang function, and other functions as required by the Company, as
| Offtake & diaktualisasikan dalam dokumen Perseroan mengenai struktur actualized in the Company's organizational structure documentation,
Partnership organisasi Perseroan serta bertanggungjawab mengelola dan and to be responsible for managing and controlling the strategies,
Director mengendalikan strategi, perencanaan, anggaran, dan pelaksanaan planning, budgeting, and implementation of the Company's functions,
fungsi Perseroan specifically:
khususnya:
i. Perencanaan dan pelaksanaan kegiatan penjualan ke luar i. Planning and implementation of overseas sales activities agreed
negeri yang diperjanjikan antara Perseroan dan Taiheiyo (US upon between the Company and Taiheiyo (US Offtake), as well as
Offtake) maupun tujuan penjualan luar negeri lain yang nantinya other overseas sales destinations to be discussed and approved
didiskusikan dan disetujui oleh Perseroan dan Taiheiyo. by the Company and Taiheiyo;
ii. Memastikan profitabilitas seoptimal mungkin bagi Perseroan ii. Ensuring optimal profitability for the Company and the Company's
dan group Perseroan dalam hal diskusi penjualan ke luar negeri group with respect to discussions on overseas sales with Taiheiyo
dengan Taiheiyo maupun pihak lainnya apabila ada. and other parties, where applicable;
iii. Perencanaan dan pelaksanaan kegiatan kemitraan antara iii. Planning and implementation of partnership activities between
Taiheiyo dan Perseroan serta group Perseroan, dimana Taiheiyo and the Company and the Company's group, including
didalamnya termasuk mengidentifikasi peluang kemitraan baru, the identification of new partnership opportunities, preparation of
melakukan pembentukan dokumen inisiasi proyek, dokumen project initiation documents, business development opportunity
identifikasi peluang pengembangan bisnis, serta perencanaan identification documents, and project planning including
proyek termasuk struktur organisasi proyek dan memastikan project organizational structures, and ensuring the continuity of
kesinambungan strategi kemitraan dengan group Perseroan. partnership strategies with the Company's group;
iv. Memastikan identifikasi lengkap seluruh sinergi antara Taiheiyo iv. Ensuring the comprehensive identification of all possible synergies
dan Perseroan serta group Perseroan yang mungkin untuk between Taiheiyo and the Company and the Company's group,
dilakukan dan merencanakannya untuk dilakukan dalam jangka and planning for their long-term and continuous implementation;
panjang secara berkesinambungan.
v. Menjaga hubungan antara Perseroan dan group Perseroan v. Maintaining the relationship between the Company and the
dengan Taiheiyo selaku investor minoritas, untuk mencegah Company's group with Taiheiyo as a minority investor, to prevent
dampak negatif kepada Perseroan seperti tertera dalam negative impacts on the Company as stipulated in the Agreement
Perjanjian antara Perseroan dan Taiheiyo. between the Company and Taiheiyo.
PEDOMAN KERJA DIREKSI BOARD OF DIRECTORS CHARTER
Perseroan memiliki Pedoman Kerja Direksi yang dikeluarkan The Company has a Board of Directors Charter, issued
pada 20 Oktober 2020 dan telah diperbarui pada 14 Juli on October 20, 2020 and updated on July 14, 2021. The
2021. Pedoman Kerja Direksi menjadi panduan bagi Direksi Board of Directors Charter serves as a guide for the Board
agar mereka senantiasa menjalankan tugas dan tanggung of Directors to ensure that they consistently carry out their
jawabnya secara transparan, akuntabel, bertanggung jawab, duties and responsibilities in a transparent, accountable,
mandiri, dan wajar demi tercapainya tujuan Perseroan. responsible, independent, and fair manner in pursuit of the
Company's objectives.
Di dalam pedoman Kerja Direksi memuat hal-hal sebagai The Board of Directors Charter encompasses the following
berikut: matters:
(1) Pengangkatan dan pemberhentian. (1) Appointment and dismissal.
(2) Struktur dan persyaratan keanggotaan. (2) Membership structure and requirements.
(3) Tugas, tanggung jawab, dan wewenang. (3) Duties, responsibilities, and authorities.
(4) Remunerasi. (4) Remuneration.
(5) Masa jabatan. (5) Term of office.
(6) Rapat, pelaporan dan rencana kerja Direksi. (6) Board of Directors meetings, reporting, and work plans.
(7) Pedoman Perilaku Etika. (7) Code of Conduct.
Pedoman Kerja Direksi ditinjau secara berkala dan The Board of Directors Charter is reviewed on a periodic basis
dapat diperbarui apabila dianggap perlu dengan tetap and may be updated as deemed necessary, with due regard
memperhatikan ketentuan dan perundang-undangan yang to applicable statutory and regulatory provisions. The Board
berlaku. Pedoman Kerja Direksi dapat diakses dan diunduh of Directors Charter is accessible and may be downloaded
melalui situs web Perseroan. from the Company's website.
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PROGRAM ORIENTASI BAGI DIREKTUR BARU ORIENTATION PROGRAM FOR NEW DIRECTORS
Program Orientasi wajib diberikan kepada anggota Direksi An Orientation Program is mandatory for members of the
yang baru pertama kali menjabat di Perseroan. Program Board of Directors who are serving at the Company for
Orientasi bertujuan agar anggota Direksi baru dapat the first time. The Orientation Program aims to enable new
menjalankan tugas dan tanggung jawabnya dengan sebaik- members of the Board of Directors to carry out their duties
baiknya sehingga meningkatkan fungsi dan efektivitas kerja and responsibilities to the best of their ability, thereby
Direksi. enhancing the function and effectiveness of the Board of
Directors.
Program yang diberikan kepada anggota Direksi baru The program provided to new members of the Board of
meliputi: Directors encompasses the following:
1. Pengetahuan mengenai Perseroan antara lain visi, misi, 1. Knowledge of the Company, including its vision, mission,
strategi dan rencana jangka menengah dan jangka strategy, medium and long-term plans, performance,
panjang, kinerja, keuangan, hukum, perpajakan serta hal- financial matters, legal matters, taxation, and other
hal lainnya yang perlu dipahami oleh anggota Direksi baru. matters that new members of the Board of Directors need
to understand.
2. Pemahaman tentang tugas, tanggung jawab, dan 2. Understanding of the duties, responsibilities, and
wewenang sebagai anggota Direksi, serta aturan-aturan authorities of a member of the Board of Directors, as well
dan ketentuan-ketentuan terkait. as the relevant rules and provisions.
Pada tahun 2025, Perseroan telah menyelenggarakan In 2025, the Company conducted an orientation or induction
program orientasi atau pengenalan kepada anggota Direksi program for members of the Board of Directors and Board
dan Dewan Komisaris dalam beberapa seri pada bulan of Commissioners in several series held in August 2025 and
Agustus 2025 dan Desember 2025. December 2025.
RAPAT DIREKSI BOARD OF DIRECTORS MEETINGS
Sebagaimana diatur dalam Pedoman Kerja Direksi, Direksi As stipulated in the Board of Directors Charter, the Board
wajib mengadakan rapat berkala paling kurang 1 (satu) kali of Directors is required to hold regular meetings at least 1
dalam setiap bulan dan rapat bersama Dewan Komisaris (one) time per month and joint meetings with the Board of
secara berkala paling kurang 1 (satu) kali dalam 4 (empat) Commissioners on a regular basis at least 1 (one) time every
bulan. 4 (four) months.
Kebijakan Rapat Direksi Board of Directors Meeting Policy
Kebijakan rapat Direksi diatur dalam Pedoman Kerja Direksi, The Board of Directors meeting policy is governed by the
antara lain: Board of Directors Charter, including the following:
1. Direksi wajib mengadakan rapat Direksi secara berkala 1. The Board of Directors is required to hold Board of
paling kurang 1 (satu) kali dalam setiap bulan. Directors meetings on a regular basis at least 1 (one) time
per month.
2. Direksi wajib mengadakan rapat Direksi dengan 2. The Board of Directors is required to hold Board of
mengundang Dewan Komisaris (rapat gabungan) secara Directors meetings with the Board of Commissioners in
berkala paling kurang 1 (satu) kali dalam 4 (empat) bulan. attendance ( joint meetings) on a regular basis at least 1
(one) time every 4 (four) months.
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3. Direksi dapat juga mengambil keputusan yang sah tanpa 3. The Board of Directors may also adopt valid resolutions
mengadakan rapat Direksi, dengan ketentuan semua without convening a Board of Directors meeting, provided
anggota Direksi telah memberikan persetujuan mengenai that all members of the Board of Directors have given
usul yang diajukan secara tertulis serta menandatangani their approval of the proposed matter in writing and have
persetujuan tersebut. Keputusan yang diambil dengan signed such approval. Resolutions adopted in this manner
cara demikian mempunyai kekuatan yang sama dengan carry the same force as resolutions validly adopted at a
keputusan yang diambil dengan sah dalam rapat Direksi. Board of Directors meeting.
Frekuensi dan Kehadiran Rapat Direksi Frequency and Attendance of Board of Directors Meetings
Pada tahun 2025, Direksi mengadakan 12 (dua belas) kali In 2025, the Board of Directors held 12 (twelve) Board of
rapat Direksi dan/atau bersama manajemen dan 3 (tiga) kali Directors meetings and/or meetings with management, and
rapat gabungan bersama Dewan Komisaris. 3 (three) joint meetings with the Board of Commissioners.
Tabel Frekuensi dan Kehadiran Rapat Direksi Tahun 2025 Table of Board of Directors Meeting Frequency and
Attendance in 2025
Rapat Internal Rapat Gabungan
Internal Meetings Joint Meetings
Persentase Persentase
Nama Jabatan Jumlah Jumlah Kehadiran Jumlah Jumlah Kehadiran
Name Position Rapat Kehadiran (%) Rapat Kehadiran (%)
Number of Number of Attendance Number of Number of Attendance
Meetings Attendances Percentage Meetings Attendances Percentage
(%) (%)
Direktur Utama |
Asri Mukhtar 7 7 100 2 2 100
President Director
Ony Suprihartono Direktur | Director 7 7 100 2 2 100
Soni Asrul Sani Direktur | Director 7 7 100 2 2 100
Yasuhide Abe Direktur | Director 12 11 91,66 3 3 100
Direktur Utama |
Ainul Yaqin 3 3 100 0 0 0
President Director
Asruddin Direktur | Director 5 4 80 1 1 100
Edi Sarwono Direktur | Director 5 4 80 1 1 100
Rizki Kresno Edhie Direktur Utama |
1 0 0 0 0 0
Hambali President Director
Kehadiran Anggota Direksi dalam RUPS Tahun dan RUPS Attendance of Board of Directors Members at the 2025
Luar Biasa 2025 AGMS and EGMS
Informasi kehadiran anggota Direksi dalam RUPS tahun dan Information on the attendance of Board of Directors members
RUPS Luar Biasa 2025 disajikan di bagian “Rapat Umum at the 2025 AGMS and EGMS is presented in the "General
Pemegang Saham”. Meeting of Shareholders" section.
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Agenda Rapat Direksi Board of Directors Meeting Agenda
Rapat Internal Internal Meeting
Tabel Agenda Rapat Internal Direksi Tahun 2025 Table of the Board of Directors Internal Meetings in 2025
Tanggal Kehadiran
No Agenda
Date Attendance
1. 14 Januari | Monthly | Performance Update Direksi | Directors
January 14, • Direktur Utama | President Director: Asri Mukhtar
2025 • Direktur | Director: Ony Suprihartono
• Direktur | Director: Soni Asrul Sani
• Direktur | Director: Yasuhide Abe
2. 14 Februari Monthly | Performance Update Direksi | Directors
2025 | • Direktur Utama | President Director: Asri Mukhtar
February 14, • Direktur | Director: Ony Suprihartono
2025 • Direktur | Director: Soni Asrul Sani
• Direktur | Director: Yasuhide Abe
3. 12 Maret 2025 Monthly | Performance Update Direksi | Directors
| March 12, • Direktur Utama | President Director: Asri Mukhtar
2025 • Direktur | Director: Ony Suprihartono
• Direktur | Director: Soni Asrul Sani
• Direktur | Director: Yasuhide Abe
4. 15 April 2025 | Monthly | Performance Update Direksi | Directors
April 15, 2025 • Direktur Utama | President Director: Asri Mukhtar
• Direktur | Director: Ony Suprihartono
• Direktur | Director: Soni Asrul Sani
• Direktur | Director: Yasuhide Abe
5. 16 Mei 2025 | Monthly | Performance Update Direksi | Directors
May 16, 2025 • Direktur Utama | President Director: Asri Mukhtar
• Direktur | Director: Ony Suprihartono
• Direktur | Director: Soni Asrul Sani
• Direktur | Director: Yasuhide Abe
6. 13 Juni 2025 | Monthly | Performance Update Direksi | Directors
June 13, 2025 • Direktur Utama | President Director: Asri Mukhtar
• Direktur | Director: Ony Suprihartono
• Direktur | Director: Soni Asrul Sani
Note:
• Direktur | Director: Yasuhide Abe not attend with permission
7. 10 Juli 2025 | Monthly | Performance Update Direksi | Directors
July 10, 2025 • Direktur Utama | President Director: Asri Mukhtar
• Direktur | Director: Ony Suprihartono
• Direktur | Director: Soni Asrul Sani
• Direktur | Director: Yasuhide Abe
8. 15 Agustus Monthly | Performance Update Direksi | Directors
2025 | August • Direktur Utama | President Director: Ainul Yaqin
15, 2025 • Direktur | Director: Edi Sarwono
• Direktur | Director: Yasuhide Abe
Note:
• Direktur | Director: Asruddin not attend with permission
9. 8 September Monthly | Performance Update Direksi | Directors
2025 | • Direktur Utama | President Director: Ainul Yaqin
September 8, • Direktur | Director: Asruddin
2025 • Direktur | Director: Yasuhide Abe
Note:
• Direktur | Director: Edi Sarwono not attend with permission
10. 8 Oktober Monthly | Performance Update Direksi | Directors
2025 | October • Direktur Utama | President Director: Ainul Yaqin
8, 2025 • Direktur | Director: Asruddin
• Direktur | Director: Edi Sarwono
• Direktur | Director: Yasuhide Abe
11. 11 November Monthly | Performance Update Direksi | Directors
2025 | • Plt. Direktur Utama | Acting President Director: Asruddin
November 11, • Direktur | Director: Edi Sarwono
2025 • Direktur | Director: Yasuhide Abe
12. 12 Desember Monthly | Performance Update Direksi | Directors
2025 | • Direktur | Director: Asruddin
December 12, • Direktur | Director: Edi Sarwono
2025 • Direktur | Director: Yasuhide Abe
Note:
• Direktur Utama | President Director: Rizki Kresno Edhie Hambali not attend
with permission
PT Solusi Bangun Indonesia Tbk 229
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Rapat Gabungan Joint Meetings
Tabel Agenda Rapat Gabungan Direksi Tahun 2025 Table of Board of Directors Joint Meeting Agenda in 2025
Tanggal Kehadiran
No Agenda
Date Attendance
1. 27 Februari • Safety Pause Dewan Komisaris | Board of Commissioners
2025 | • Progress of Action Logs • Komisaris Utama | Komisaris Independen | President Commissioner |
February 27, • Executive Summary Independent Commissioner: Prijo Sambodo
2025 • Solusi Bangun Indonesia Performance 2024 • Komisaris | Commissioner: Herudi Kandau Nugroho
• Financial Performance FY 2024 and Draft RKAP • Komisaris Independen | Independent Commissioner: Yohanes Surya
2025 • Komisaris | Commissioner: Shinji Fukami
• Manufacturing Performance
• Strategic Initiative: Talavera Jetty Construction and Direksi | Directors
Commissioning Plan • Direktur Utama | President Director: Asri Mukhtar
• Strategic Initiative: ACM Strategic Initiatives • Direktur | Director: Ony Suprihartono
• Strategic Initiatives: Soil Stabilizer Business Plan • Direktur | Director: Soni Asrul Sani
• Free Float Regulation Fulfillment Strategy • Direktur | Director: Yasuhide Abe
2. 17 Juli 2025 | • Opening & Executive Summary Dewan Komisaris | Board of Commissioners
July 17, 2025 • Safety Pause • Komisaris Utama/ Komisaris Independen | President Commissioner/
• Progress of Action Logs/ Recommendation from Independent Commissioner: Prijo Sambodo
previous meeting • Komisaris | Commissioner: Herudi Kandau Nugroho
• Executive Summary • Komisaris | Commissioner: Shinji Fukami
• Solusi Bangun Indonesia Performance YTD June
2025 Direksi | Directors
• Solusi Bangun Indonesia Manufacturing • Direktur Utama | President Director: Asri Mukhtar
Performance YTD June 2025 • Direktur | Director: Ony Suprihartono
• Solusi Bangun Indonesia Corporate Top Risks 2025 • Direktur | Director: Soni Asrul Sani
• Direktur | Director: Yasuhide Abe
Note:
Bapak Yohanes Surya (Komisaris Independen), tidak dapat hadir dalam Rapat
dikarenakan efektif sejak tanggal 27 Mei 2025 beliau diangkat sebagai
Komisaris Independen PT Telkom Indonesia (Persero) Tbk. | Mr. Yohanes
Surya (Independen Commissioner), cannot attend because effective as of 27
May 2025, he was appointed as an Independent Commissioner of PT Telkom
Indonesia (Persero) Tbk.
Sejalan dengan ketentuan Pasal 27B Undang-Undang Nomor 19 Tahun 2003
tentang Badan Usaha Milik Negara, beliau tidak dapat merangkap jabatan di
Perseroan dan beliau telah mengajukan pengunduran diri berdasarkan surat
tertanggal 19 Juni 2025, yang berlaku efektif sejak tanggal 27 Mei 2025. |
In line with the Provisions of Article 27B of Law of the Republic of Indonesia
Number 1 of 2025 concerning the Third Amendment to Law Number 19 of
2003 concening positions in the Company and he has submitted his resignation
based on a Letter dated June 19, 2025, which is effective as of 27 May 2025.
3. 30 Oktober • Safety Pause Dewan Komisaris | Board of Commissioners
2025 | October • Introduction from Taiheiyo Team • Komisaris Utama/ Komisaris Independen | President Commissioner/
30, 2025 • Strategic Issues from the BOC Independent Commissioner: Fadlansyah Lubis
• Follow Up of BOC’s Recommendation • Komisaris Independen | Independent Commissioner: Agnes Marcellina Tjhin
• Solusi Bangun Indonesia Financial Performance • Komisaris Independen | Independent Commissioner: Husnedi
YTD September 2025 • Komisaris | Commissioner: Prasetyo Suharto
• Solusi Bangun Indonesia Manufacturing • Komisaris | Commissioner: Shinji Fukami
Performance YTD September 2025
• Solusi Bangun Indonesia Corporate Top Risks 2025 Direksi | Directors
• Soil Stabilizer – CleanSet Development • Direktur | Director: Asruddin
• Direktur | Director: Edi Sarwono
• Direktur | Director: Yasuhide Abe
Note:
Bapak Ainul Yaqin (Direktur Utama) mengundurkan diri tertanggal 30
September 2025 dan merujuk pada pasal 11 ayat 20 huruf a, Pasal 11
ayat 27 dan Pasal 15 ayat 2 huruf a.7 Anggaran Dasar SBI maka dilakukan
pemberhentian sementara dari jabatan sebagai Direktur Utama terhitung sejak
17 Oktober 2025 | Mr. Ainul Yaqin (President Director) tendered his resignation
effective as of 30 September 2025. Pursuant to Article 11 paragraph 20 letter
a, Article 11 paragraph 27, and Article 15 paragraph 2 letter a.7 of the SBI
Articles of Association, a temporary suspension from the position of President
Director was imposed effective as of 17 October 2025.
230 Laporan Tahunan 2025 Annual Report
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06 Tata Kelola Perusahaan
Good Corporate Governance
PENGEMBANGAN KOMPETENSI DAN PROGRAM BOARD OF DIRECTORS COMPETENCY DEVELOPMENT
ORIENTASI DIREKSI AND ORIENTATION PROGRAM
Kebijakan Policy
Secara berkala, Perseroan memberikan kesempatan yang On a regular basis, the Company provides equal opportunities
sama kepada seluruh insan Perseroan untuk ikut serta dalam to all Company personnel to participate in competency
program pengembangan kompetensi berupa program- development programs, such as training, workshops,
program pengembangan kompetensi seperti pelatihan, seminars, conferences, and working visits. The objective of
workshop, seminar, conference, ataupun dalam bentuk these programs is to broaden the knowledge and insight of
kunjungan kerja. Tujuan dari program tersebut adalah untuk all Company personnel.
memperluas pengetahuan dan wawasan setiap insan
Perseroan.
Program Pengembangan Kompetensi Direksi Board of Directors Competency Development Program
Di sepanjang tahun 2025, Direksi telah mengikuti program Throughout 2025, the Board of Directors participated in the
pengembangan kompetensi sebagai berikut: following competency development programs:
Tabel Pengembangan Kompetensi Direksi Tahun 2025 Table of Board of Directors Competency Development
Programs in 2025
Tanggal Penyelenggara
No Program
Date Organizer
High level brainstorming mengenai formulasi risk profile Solusi Bangun
Indonesia 2025 yang menggunakan pendekatan top-down dan bottom- 21 Agustus |
1 Solusi Bangun Indonesia
up | High-level brainstorming session on the formulation of Solusi Bangun August
Indonesia's 2025 risk profile using a top-down and bottom-up approach
Pemaparan hasil assessment risiko korporat Solusi Bangun Indonesia
30 Oktober |
2 tahun 2025 | Presentation of the results of Solusi Bangun Indonesia's 2025 Solusi Bangun Indonesia
October
corporate risk assessment
Pemaparan risiko korporat Solusi Bangun Indonesia tahun 2025 | 10 Desember |
3 Solusi Bangun Indonesia
Presentation of Solusi Bangun Indonesia's 2025 corporate risks December
Pemaparan Skor Indikatif Risk Maturity Index – Solusi Bangun Indonesia |
28 Oktober |
4 Presentation of the Indicative Risk Maturity Index Score – Solusi Bangun ERM Partner
October
Indonesia
PELAKSANAAN TUGAS DIREKSI IMPLEMENTATION OF BOARD OF DIRECTORS' DUTIES
Berdasarkan hasil evaluasi terhadap pencapaian KPI Kontrak Based on the results of the evaluation of the achievement of
Manajemen Kolektif Tahun 2025, kinerja Direksi dalam the KPIs under the 2025 Collective Management Contract,
menjalankan strategi Perseroan secara umum dinilai telah the performance of the Board of Directors in executing
memenuhi ekspektasi. Hal ini tercermin dari capaian indikator the Company's strategy has been generally assessed as
kinerja yang mencakup aspek operasional, keselamatan meeting expectations. This is reflected in the achievement
kerja, keberlanjutan, serta pengembangan talenta, dengan of performance indicators encompassing operational,
sebagian besar indikator berada mencapai target dan occupational safety, sustainability, and talent development
beberapa indikator strategis melampaui target yang aspects, with the majority of indicators meeting their targets
ditetapkan. Meskipun demikian, pada aspek keuangan masih and several strategic indicators exceeding the established
terdapat gap terhadap target, sejalan dengan kondisi industri targets. Notwithstanding this, a gap against targets remains
yang menantang sepanjang tahun 2025. Secara keseluruhan, in the financial aspect, in line with the challenging industry
Direksi tetap mampu menjaga kinerja dan stabilitas Perseroan conditions throughout 2025. Overall, the Board of Directors
dengan baik. has remained capable of maintaining the Company's
performance and stability effectively.
PT Solusi Bangun Indonesia Tbk 231
Page 234
Capaian yang menonjol terutama terlihat pada aspek Notable achievements were observed particularly in the
keselamatan kerja, pengelolaan emisi, dan pemanfaatan areas of occupational safety, emissions management, and
bahan bakar alternatif, yang melampui target, mencerminkan alternative fuel utilization, which exceeded their targets,
komitmen kuat Direksi terhadap keberlanjutan dan reflecting the Board of Directors' strong commitment to
operational excellence. Sementara itu, pada aspek keuangan, sustainability and operational excellence. Meanwhile, in the
profitabilitas, struktur permodalan, efektivitas operasional, areas of financial performance, profitability, capital structure,
dan produktivitas, Direksi tetap mampu menjaga kinerja operational effectiveness, and productivity, the Board of
Perseroan secara solid di tengah tantangan industri semen Directors remained capable of maintaining the Company's
yang masih ditandai oleh tekanan permintaan dan persaingan performance on a solid footing amid the challenges of the
pasar. Dengan demikian, Direksi dinilai telah menjalankan cement industry, which continued to be characterized by
fungsi pengelolaan Perseroan secara prudent, adaptif, dan demand pressures and market competition. Accordingly, the
berorientasi pada keberlanjutan kinerja jangka panjang. Board of Directors has been assessed as having carried out
the Company's management function in a prudent, adaptive,
and long-term performance sustainability-oriented manner.
PENILAIAN KINERJA KOMITE PENDUKUNG DIREKSI PERFORMANCE ASSESSMENT OF SUPPORTING
COMMITTEES UNDER THE BOARD OF DIRECTORS
Hingga 31 Desember 2025, Direksi tidak membentuk komite As of December 31, 2025, the Board of Directors has not
di bawah Direksi. established any committees under the Board of Directors.
PENILAIAN KINERJA DIREKSI BOARD OF DIRECTORS PERFORMANCE ASSESSMENT
Prosedur Penilaian Kinerja Assessment Procedure
Penilaian kinerja Direksi dilakukan oleh Dewan Komisaris. The performance assessment of the Board of Directors is
Proses penilaian dilakukan dengan mempertimbangkan conducted by the Board of Commissioners. The assessment
kinerja Direksi yang disampaikan pada forum rapat gabungan process takes into account the Board of Directors'
Dewan Komisaris dan Direksi. Di dalam rapat gabungan, performance as presented at joint meetings of the Board
Direksi melaporkan pencapaian kinerja di bidang keuangan, of Commissioners and the Board of Directors. In these joint
operasi, manajemen risiko, belanja modal, eksekusi rencana meetings, the Board of Directors reports on performance
dan inisiatif strategis, kemajuan proyek, dan hal-hal lain yang achievements in the areas of finance, operations, risk
perlu dilaporkan kepada Dewan Komisaris. management, capital expenditure, the execution of strategic
plans and initiatives, project progress, and other matters
requiring the Board of Commissioners' attention.
Kriteria yang digunakan dalam evaluasi kinerja Direksi meliputi The criteria used in the evaluation of the Board of Directors'
pencapaian Perseroan sesuai dengan KPI yang ditetapkan performance include the Company's achievements in
dalam kontrak manajemen. accordance with the KPIs established in the management
contract.
Hasil evaluasi terhadap kinerja Direksi merupakan sarana The results of the Board of Directors' performance evaluation
penilaian serta peningkatan efektivitas Direksi sekaligus serve as both an assessment tool and a means of improving
menjadi bagian yang tidak terpisahkan dalam pemberian the effectiveness of the Board of Directors, and form an
skema kompensasi bagi Direksi. Berdasarkan hasil penilaian, integral part of the compensation scheme for the Board of
pada tahun 2025 Direksi telah menjalankan tugasnya dengan Directors. Based on the assessment results, in 2025 the
baik, sehingga kegiatan operasional Perusahaan dapat Board of Directors has carried out its duties effectively,
tumbuh positif. enabling the Company's operational activities to achieve
positive growth.
232 Laporan Tahunan 2025 Annual Report
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06 Tata Kelola Perusahaan
Good Corporate Governance
Pihak Penilai Kinerja Assessor
Penilaian kinerja Direksi dilakukan oleh Dewan Komisaris The performance assessment of the Board of Directors is
berdasarkan kriteria yang telah ditentukan Perseroan. conducted by the Board of Commissioners based on the
criteria established by the Company.
Hasil Penilaian Kinerja Performance Assessment Results
Hasil evaluasi terhadap kinerja Direksi secara keseluruhan dan The results of the evaluation of the overall performance of
kinerja masing-masing anggota Direksi merupakan sarana the Board of Directors and the individual performance of
penilaian serta peningkatan efektivitas Direksi sekaligus each member of the Board of Directors serve as a means of
menjadi bagian yang tidak terpisahkan dalam pemberian assessing and enhancing the effectiveness of the Board of
skema kompensasi bagi Direksi. Directors, and constitute an inseparable component of the
compensation scheme for the Board of Directors.
DEWAN KOMISARIS BOARD OF COMMISSIONERS
Dewan Komisaris adalah organ Perseroan yang bertugas The Board of Commissioners is the Company's organ
dan bertanggung jawab secara kolektif untuk melakukan collectively tasked with and responsible for conducting
pengawasan secara umum dan/atau khusus sesuai dengan general and/or specific supervision in accordance with the
Anggaran Dasar, memberikan nasihat kepada Direksi, serta Articles of Association, providing advice to the Board of
memastikan bahwa perusahaan telah menerapkan prinsip- Directors, and ensuring that the Company has implemented
prinsip GCG. GCG principles.
KOMPOSISI DEWAN KOMISARIS COMPOSITION OF THE BOARD OF COMMISSIONERS
Berdasarkan keputusan RUPST tanggal 12 Agustus 2025 Pursuant to the resolutions of the EGMS dated August 12,
terkait perubahan pengurus Perseroan sebagai berikut: 2025, concerning changes to the Company's management,
the following was resolved:
1. Mengukuhkan pengunduran diri Bapak Yohanes Surya, 1. To confirm the resignation of Mr. Yohanes Surya as
selaku Komisaris Independen Perseroan, yang berlaku Independent Commissioner of the Company, effective
efektif sejak tanggal 27 Mei 2025. May 27, 2025.
2. Menyetujui pengangkatan nama-nama di bawah ini: 2. To approve the appointment of the following individuals:
a. Saudara Ainul Yaqin sebagai Direktur Utama. a. Mr. Ainul Yaqin as President Director.
b. Saudara Edi Sarwono sebagai Direktur. b. Mr. Edi Sarwono as Director.
c. Saudara Asruddin sebagai Direktur. c. Mr. Asruddin as Director.
d. Saudara Fadlansyah Lubis sebagai Komisaris Utama. d. Mr. Fadlansyah Lubis as President Commissioner.
e. Saudari Agnes Marcellina Tjhin sebagai Komisaris e. Ms. Agnes Marcellina Tjhin as Independent
Independen. Commissioner.
f. Saudara Prasetyo Suharto sebagai Komisaris f. Mr. Prasetyo Suharto as Commissioner.
g. Saudara Husnedi sebagai Komisaris Independen. g. Mr. Husnedi as Independent Commissioner.
Kesemuanya terhitung sejak ditutupnya Rapat sampai All of the above effective from the close of the Meeting
dengan ditutupnya Rapat Umum Pemegang Saham until the close of the Annual General Meeting of
Tahunan yang diselenggarakan pada tahun 2030, dan Shareholders to be held in 2030, without prejudice to the
tanpa mengurangi hak RUPS untuk memberhentikan right of the GMS to dismiss at any time.
sewaktu-waktu.
PT Solusi Bangun Indonesia Tbk 233
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3. Sehubungan dengan keputusan tersebut, susunan Direksi 3. In connection with the foregoing resolutions, the
dan Komisaris Perseroan terhitung sejak ditutupnya Rapat composition of the Company's Board of Directors and
ini, adalah sebagai berikut: Board of Commissioners, effective from the close of this
Meeting, is as follows:
Direksi: Board of Directors:
• Direktur Utama : Ainul Yaqin • President Director : Ainul Yaqin
• Direktur : Edi Sarwono • Director : Edi Sarwono
• Direktur : Asruddin • Director : Asruddin
Ketiganya dengan masa jabatan sampai dengan All three with a term of office until the close of the Annual
ditutupnya Rapat Umum Pemegang Saham Tahunan General Meeting of Shareholders to be held in 2030,
yang diselenggarakan pada tahun 2030 dengan tidak without prejudice to the right of the GMS to dismiss at any
mengurangi hak RUPS untuk memberhentikan sewaktu- time.
waktu.
• Direktur : Yasuhide Abe • Director: Yasuhide Abe
dengan masa jabatan sampai dengan ditutupnya Rapat with a term of office until the close of the Annual General
Umum Pemegang Saham Tahunan yang diselenggarakan Meeting of Shareholders to be held in 2026, without
pada tahun 2026 dengan tidak mengurangi hak RUPS prejudice to the right of the GMS to dismiss at any time.
untuk memberhentikan sewaktu-waktu.
Dewan Komisaris: Board of Commissioners:
• Komisaris Utama : Fadlansyah Lubis • President Commissioner : Fadlansyah Lubis
• Komisaris Independen : Agnes Marcellina Tjhin • Independent Commissioner: Agnes Marcellina Tjhin
• Komisaris : Prasetyo Suharto • Commissioner : Prasetyo Suharto
• Komisaris Independen : Husnedi • Independent Commissioner: Husnedi
Keempatnya dengan masa jabatan sampai dengan All four with a term of office until the close of the Annual
ditutupnya Rapat Umum Pemegang Saham Tahunan General Meeting of Shareholders to be held in 2030,
yang diselenggarakan pada tahun 2030 dengan tidak without prejudice to the right of the GMS to dismiss at any
mengurangi hak RUPS untuk memberhentikan sewaktu- time.
waktu.
• Komisaris : Shinji Fukami • Commissioner: Shinji Fukami
dengan masa jabatan sampai dengan ditutupnya Rapat with a term of office until the close of the Annual General
Umum Pemegang Saham Tahunan yang diselenggarakan Meeting of Shareholders to be held in 2029, without
pada tahun 2029 dengan tidak mengurangi hak RUPS prejudice to the right of the GMS to dismiss at any time.
untuk memberhentikan sewaktu-waktu.
4. Memberikan kuasa dan wewenang dengan hak substitusi 4. To grant power of attorney and authority with the right
kepada Direksi Perseroan, baik sendiri-sendiri atau of substitution to the Company's Board of Directors,
bersama-sama, untuk menyatakan keputusan ini dalam individually or jointly, to declare this resolution in a Notarial
Akta Notaris dan melakukan tindakan-tindakan yang Deed and to undertake the necessary actions to notify
diperlukan untuk memberitahukan perubahan susunan the relevant authorities of the changes to the composition
Direksi dan Dewan Komisaris ke instansi yang berwenang. of the Board of Directors and Board of Commissioners.
Dengan tetap memperhatikan surat dari PT Semen With due regard to the letter from PT Semen Indonesia
Indonesia (Persero) Tbk selaku pemegang saham (Persero) Tbk as the majority shareholder of the Company,
mayoritas Perseroan. Bahwa dalam surat PT Semen in which it was also conveyed that the Meeting:
Indonesia (Persero) Tbk tersebut disampaikan juga bahwa
Rapat:
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06 Tata Kelola Perusahaan
Good Corporate Governance
• Menyetujui pemberhentian dengan hormat anggota- • Approved the honorable dismissal of the following
anggota Direksi dan Dewan Komisaris Perseroan, members of the Board of Directors and Board of
sebagai berikut: Commissioners of the Company:
a. Saudara Asri Mukhtar sebagai Direktur Utama. a. Mr. Asri Mukhtar as President Director.
b. Saudara Ony Suprihartono sebagai Direktur. b. Mr. Ony Suprihartono as Director.
c. Saudara Soni Asrul Sani sebagai Direktur. c. Mr. Soni Asrul Sani as Director.
d. Saudara Prijo Sambodo sebagai Komisaris Utama/ d. Mr. Prijo Sambodo as President Commissioner/
Komisaris Independen. Independent Commissioner.
e. Saudara Herudi Kandau Nugroho sebagai e. Mr. Herudi Kandau Nugroho as Commissioner.
Komisaris.
terhitung sejak ditutupnya Rapat, dengan ucapan terima kasih effective from the close of the Meeting, with an expression
atas sumbangan tenaga dan pikiran yang diberikan selama of gratitude for the contributions of time and effort
menjabat sebagai pengurus Perseroan. Maka, komposisi rendered during their tenure as members of the Company's
Dewan Komisaris Perseroan per 31 Desember 2025 adalah management. Accordingly, the composition of the Company's
sebagai berikut: Board of Commissioners as of December 31, 2025 is as
follows:
Tabel Komposisi Anggota Dewan Komisaris Tahun 2025 Table of the Composition of the Board of Commissioners
Members in 2025
Masa Berakhir
Nama Jabatan Dasar Pengangkatan Terakhir Jabatan
Name Position Basis of Recent Appointment End of Term
Appointment
Komisaris Utama | Akta No. 18 tanggal 12 Agustus 2025 | RUPST 2030 |
Fadlansyah Lubis
President Commissioner Deed No. 18 dated 12 August 2025 AGMS 2030
Agnes Marcellina Komisaris Independen | Akta No. 18 tanggal 12 Agustus 2025 | RUPST 2030 |
Tjhin Independent Commissioner Deed No. 18 dated 12 August 2025 AGMS 2030
Komisaris Independen | Akta No. 18 tanggal 12 Agustus 2025 | RUPST 2030 |
Husnedi
Independent Commissioner Deed No. 18 dated 12 August 2025 AGMS 2030
Komisaris | Akta No. 18 tanggal 12 Agustus 2025 | RUPST 2030 |
Prasetyo Suharto
Commissioner Deed No. 18 dated 12 August 2025 AGMS 2030
Komisaris | Akta No. 90 tanggal 31 Mei 2024 | RUPST 2029 |
Shinji Fukami
Commissioner Deed No. 90 dated 31 May 2024 AGMS 2029
MASA JABATAN TERM OF OFFICE
Berdasarkan Anggaran Dasar Perseroan, anggota Dewan Pursuant to the Company's Articles of Association, members
Komisaris diangkat untuk jangka waktu terhitung sejak of the Board of Commissioners are appointed for a term
ditutupnya atau tanggal yang ditetapkan oleh RUPS yang commencing from the close of, or the date determined by,
mengangkatnya dan berakhir pada penutupan RUPS Tahunan the GMS that appointed them, and ending at the close of the
yang ke-5 (lima) setelah tanggal pengangkatannya, dengan 5th (fifth) Annual GMS following the date of their appointment,
memperhatikan peraturan perundang-undangan di bidang with due regard to the statutory and regulatory provisions in
Pasar Modal, namun dengan tidak mengurangi hak dari the field of Capital Markets, without prejudice to the right of
RUPS untuk sewaktu-waktu dapat memberhentikan anggota the GMS to dismiss members of the Board of Commissioners
Dewan Komisaris sebelum masa jabatannya berakhir. Setelah at any time prior to the expiration of their term of office. Upon
masa jabatannya berakhir, anggota Dewan Komisaris dapat the expiration of their term of office, members of the Board
diangkat kembali oleh RUPS untuk satu kali masa jabatan. of Commissioners may be reappointed by the GMS for one
additional term of office.
PT Solusi Bangun Indonesia Tbk 235
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TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Dewan Komisaris melaksanakan tugasnya mengacu pada The Board of Commissioners carries out its duties with
Pedoman Kerja Dewan Komisaris, Anggaran Dasar Perseroan reference to the Board of Commissioners Charter, the
dan peraturan perundang-undangan yang berlaku. Dewan Company's Articles of Association, and applicable statutory
Komisaris bertanggung jawab penuh untuk mengawasi and regulatory provisions. The Board of Commissioners bears
dan memberikan saran kepada Direksi berkenaan dengan full responsibility for supervising and providing advice to the
kebijakan Perseroan. Dewan Komisaris memiliki otoritas dan Board of Directors with respect to the Company's policies.
tanggung jawab antara lain sebagai berikut: The Board of Commissioners holds the following authorities
and responsibilities, among others:
1. Melakukan pengawasan kepada Direksi untuk mencapai 1. To supervise the Board of Directors in achieving the
kinerja sebagaimana tercantum dalam kontrak performance targets set out in the management contract
manajemen berikut segala perubahannya yang ditetapkan and any amendments thereto, as established by the Board
oleh Dewan Komisaris atas arahan pemegang saham of Commissioners under the direction of the majority
mayoritas dengan tetap memperhatikan ketentuan di shareholder, with due regard to the provisions in the field
bidang Pasar Modal. of Capital Markets.
2. Memberikan nasihat kepada Direksi dalam melaksanakan 2. To provide advice to the Board of Directors in the conduct
pengurusan Perseroan. of the Company's management.
3. Memberikan laporan tentang tugas pengawasan yang 3. To submit a report on the supervisory duties carried out
telah dilakukan selama tahun buku yang baru lampau during the most recently completed financial year to the
kepada RUPS. GMS.
4. Melaksanakan kewajiban lainnya dalam rangka tugas 4. To carry out other obligations in the context of supervisory
pengawasan dan pemberian nasihat, sepanjang tidak and advisory duties, to the extent that these are not in
bertentangan dengan peraturan perundang-undangan contravention of applicable statutory and regulatory
khususnya yang berlaku di bidang pasar modal. provisions, particularly those in the field of Capital
Markets.
PEMBAGIAN TUGAS DEWAN KOMISARIS SCOPE OF DUTIES OF THE BOARD OF COMMISSIONERS
Dalam menjalankan fungsinya, Dewan Komisaris memiliki In carrying out its functions, the Board of Commissioners has
pembidangan tugas meliputi: the following allocation of duties:
Jabatan Ruang Lingkup Tugas dan Tanggung Jawab
Position Scope of Duties and Responsibilities
Komisaris Utama Mengkoordinasikan Dewan Komisaris dalam: To coordinate the Board of Commissioners in:
dan Komisaris • Melakukan pengawasan terhadap Direksi untuk • Supervising the Board of Directors in achieving the
Independen mencapai kinerja sebagaimana tercantum dalam performance targets set out in the management
| President kontrak manajemen, dengan tetap memperhatikan contract, with due regard to the provisions in the field of
Commissioner ketentuan di bidang Pasar Modal. Capital Markets.
and Independent • Memberikan nasihat kepada Direksi dalam • Providing advice to the Board of Directors in the
Commissioner melaksanakan pengurusan Perseroan. conduct of the Company's management.
• Memberikan pendapat dan persetujuan Rencana Kerja • Providing opinions and approval on the Company's
dan Anggaran Perusahaan (RKAP), Rencana Jangka Work Plan and Budget (RKAP), the Company's Long-
Panjang Perusahaan (RJPP), serta rencana kerja lainnya Term Plan (RJPP), and other work plans prepared by the
yang disiapkan Direksi, sesuai dengan ketentuan Board of Directors, in accordance with the provisions of
Anggaran Dasar Perseroan. the Company's Articles of Association.
• Memberikan laporan tentang tugas pengawasan yang • Submitting a report on the supervisory duties carried
telah dilakukan selama tahun buku yang baru lampau out during the most recently completed financial year
kepada RUPS. to the GMS.
236 Laporan Tahunan 2025 Annual Report
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06 Tata Kelola Perusahaan
Good Corporate Governance
Jabatan Ruang Lingkup Tugas dan Tanggung Jawab
Position Scope of Duties and Responsibilities
Komisaris • Mengusulkan kepada RUPS penunjukan Akuntan • Proposing to the GMS the appointment of a Public
lainnya | Other Publik yang akan melakukan pemeriksaan atas buku Accountant to conduct an audit of the Company's
Commissioners Perseroan. books.
• Mengawasi pelaksanaan RKAP, RJPP, ketentuan • Supervising the implementation of the RKAP, RJPP,
Anggaran Dasar, Keputusan RUPS, serta peraturan Articles of Association provisions, GMS resolutions, and
perundang-undangan, untuk kepentingan Perseroan applicable statutory and regulatory provisions, in the
dan sesuai dengan maksud dan tujuan Perseroan. interests of the Company and in accordance with the
Company's purposes and objectives.
• Meneliti dan menelaah laporan berkala dan laporan • Examining and reviewing periodic reports and annual
tahunan yang disiapkan Direksi. reports prepared by the Board of Directors.
• Menyusun program kerja Dewan Komisaris yang • Preparing the Board of Commissioners' work program,
menjadi bagian yang tidak terpisahkan dari RKAP yang which forms an inseparable part of the RKAP prepared
disusun oleh Direksi. by the Board of Directors.
• Melaksanakan kewajiban lainnya dalam rangka tugas • Carrying out other obligations in the context of
pengawasan dan pemberian nasihat, sepanjang tidak supervisory and advisory duties, to the extent that
bertentangan dengan peraturan perundang-undangan, these are not in contravention of applicable statutory
Anggaran Dasar, dan/atau keputusan RUPS. and regulatory provisions, the Articles of Association,
and/or GMS resolutions.
PEDOMAN KERJA KOMISARIS BOARD OF COMMISSIONERS CHARTER
Pedoman kerja Dewan Komisaris disahkan pada 20 Oktober The Board of Commissioners Charter was ratified on October
2020 dan telah diperbarui kembali pada 14 Juli 2021. 20, 2020 and subsequently updated on July 14, 2021. The
Pedoman Kerja tersebut menjadi panduan bagi Dewan Charter serves as a guide for the Board of Commissioners in
Komisaris dalam menjalankan tugas dan tanggung jawabnya carrying out its duties and responsibilities in a transparent,
secara transparan, akuntabel, bertanggung jawab, mandiri, accountable, responsible, independent, and fair manner in
dan wajar demi tercapainya tujuan Perseroan. pursuit of the Company's objectives.
Di dalam Pedoman Kerja Dewan Komisaris memuat hal-hal The Board of Commissioners Charter encompasses the
sebagai berikut: following matters:
(1) Pengangkatan dan pemberhentian. (1) Appointment and dismissal.
(2) Struktur dan persyaratan keanggotaan. (2) Membership structure and requirements.
(3) Tugas, tanggung jawab, dan wewenang. (3) Duties, responsibilities, and authorities.
(4) Remunerasi. (4) Remuneration.
(5) Masa jabatan. (5) Term of office.
(6) Rapat, pelaporan dan rencana kerja Dewan Komisaris. (6) Board of Commissioners meetings, reporting, and work
plans.
(7) Pedoman Perilaku Etika. (7) Code of Conduct.
Pedoman Kerja Dewan Komisaris ditinjau secara berkala The Board of Commissioners Charter is reviewed on a periodic
dan dapat diperbarui apabila dianggap perlu dengan tetap basis and may be updated as deemed necessary, with due
memperhatikan ketentuan dan perundang-undangan yang regard to applicable statutory and regulatory provisions. The
berlaku. Pedoman Kerja Dewan Komisaris dapat diakses dan Board of Commissioners Charter is accessible and may be
diunduh melalui situs web Perseroan. downloaded from the Company's website.
PROGRAM ORIENTASI BAGI KOMISARIS BARU ORIENTATION PROGRAM FOR NEW COMMISSIONERS
Program Orientasi wajib diberikan kepada anggota Dewan An Orientation Program is mandatory for members of the
Komisaris yang baru pertama kali menjabat di Perseroan. Board of Commissioners who are serving at the Company for
Program Orientasi bertujuan agar anggota Dewan Komisaris the first time. The Orientation Program aims to enable new
baru dapat menjalankan tugas dan tanggung jawabnya members of the Board of Commissioners to carry out their
dengan sebaik-baiknya sehingga meningkatkan fungsi dan duties and responsibilities to the best of their ability, thereby
efektivitas kerja Dewan Komisaris. enhancing the function and effectiveness of the Board of
Commissioners.
PT Solusi Bangun Indonesia Tbk 237
Page 240
Program yang diberikan kepada anggota Dewan Komisaris The program provided to new members of the Board of
baru meliputi: Commissioners encompasses the following:
1. Pengetahuan mengenai Perseroan antara lain visi, misi, 1. Knowledge of the Company, including its vision, mission,
strategi dan rencana jangka menengah dan jangka strategy, medium and long-term plans, performance,
panjang, kinerja, keuangan, hukum, perpajakan serta financial matters, legal matters, taxation, and other matters
hal-hal lainnya yang perlu dipahami oleh anggota Dewan that new members of the Board of Commissioners need
Komisaris baru. to understand.
2. Pemahaman tentang tugas, tanggung jawab, dan 2. Understanding of the duties, responsibilities, and
wewenang sebagai anggota Dewan Komisaris, serta authorities of a member of the Board of Commissioners,
aturan-aturan dan ketentuan-ketentuan terkait. as well as the relevant rules and provisions.
Pada tahun 2025, Perseroan telah menyelenggarakan In 2025, the Company conducted an orientation or induction
program orientasi atau pengenalan kepada anggota Direksi program for members of the Board of Directors and Board
dan Dewan Komisaris dalam beberapa seri pada bulan of Commissioners in several series held in August 2025 and
Agustus 2025 dan Desember 2025. December 2025.
RAPAT DEWAN KOMISARIS BOARD OF COMMISSIONERS MEETINGS
Sebagaimana diatur dalam Pedoman Kerja Dewan Komisaris, As stipulated in the Board of Commissioners Charter, the
Dewan Komisaris wajib menyelenggarakan rapat berkala Board of Commissioners is required to hold regular meetings
paling kurang 1 (satu) kali dalam setiap 2 (dua) bulan dan rapat at least 1 (one) time every 2 (two) months and joint meetings
bersama Direksi paling kurang 1 (satu) kali dalam 4 (empat) with the Board of Directors at least 1 (one) time every 4 (four)
bulan. months.
Kebijakan Rapat Dewan Komisaris Board of Commissioners Meeting Policy
Kebijakan rapat Dewan Komisaris diatur dalam Pedoman The Board of Commissioners meeting policy is governed by
Kerja Dewan Komisaris, antara lain: the Board of Commissioners Charter, including the following:
1. Dewan Komisaris wajib mengadakan rapat Dewan 1. The Board of Commissioners is required to hold Board
Komisaris secara berkala paling kurang 1 (satu) kali dalam of Commissioners meetings on a regular basis at least 1
2 (dua) bulan. (one) time every 2 (two) months.
2. Dewan Komisaris wajib mengadakan rapat dengan 2. The Board of Commissioners is required to hold meetings
mengundang Direksi (rapat gabungan) secara berkala with the Board of Directors in attendance ( joint meetings)
paling kurang 1 (satu) kali dalam 4 (empat) bulan. on a regular basis at least 1 (one) time every 4 (four)
months.
3. Dewan Komisaris dapat juga mengambil keputusan yang 3. The Board of Commissioners may also adopt valid
sah tanpa mengadakan rapat Dewan Komisaris, dengan resolutions without convening a Board of Commissioners
ketentuan semua anggota Dewan Komisaris telah meeting, provided that all members of the Board of
memberikan persetujuan mengenai usul yang diajukan Commissioners have given their approval of the proposed
secara tertulis serta menandatangani persetujuan matter in writing and have signed such approval.
tersebut. Keputusan yang diambil dengan cara demikian Resolutions adopted in this manner carry the same force
mempunyai kekuatan yang sama dengan keputusan yang as resolutions validly adopted at a Board of Commissioners
diambil dengan sah dalam rapat Dewan Komisaris. meeting.
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06 Tata Kelola Perusahaan
Good Corporate Governance
Frekuensi dan Kehadiran Rapat Dewan Komisaris Frequency and Attendance of Board of Commissioners
Meetings
Pada tahun 2025, Dewan Komisaris mengadakan 7 (tujuh) In 2025, the Board of Commissioners held 7 (seven) Board
kali rapat Dewan Komisaris dan 3 (tiga) kali rapat gabungan of Commissioners meetings and 3 (three) joint meetings with
bersama Direksi. the Board of Directors.
Tabel Frekuensi dan Kehadiran Rapat Dewan Komisaris Table of Board of Commissioners Meeting Frequency and
Tahun 2025 Attendance in 2025
Rapat Internal Rapat Gabungan
Internal Meetings Joint Meetings
Persentase Persentase
Nama Jabatan Jumlah Jumlah Kehadiran Jumlah Jumlah Kehadiran
Name Position Rapat Kehadiran (%) Rapat Kehadiran (%)
Number of Number of Attendance Number of Number of Attendance
Meetings Attendances Percentage Meetings Attendances Percentage
(%) (%)
Komisaris Utama dan
Komisaris Independen |
Prijo Sambodo
President Commissioner 4 4 100 3 3 100
(1)
and Independent
Commissioner
Komisaris Independen
Yohanes Surya
| Independent 3 3 100 1 1 100
(2)
Commissioner
Herudi Kandau
Komisaris | Commissioner 4 4 100 3 3 100
Nugroho (3)
Shinji Fukami Komisaris | Commissioner 7 7 100 6 6 100
Fadlansyah Komisaris Utama |
3 3 100 3 3 100
Lubis (4) President Commissioner
Agnes Komisaris Independen
Marcellina Tjhin | Independent 3 3 100 3 3 100
(5) Commissioner
Komisaris Independen
Husnedi (6) | Independent 3 3 100 3 3 100
Commissioner
Prasetyo
Komisaris | Commissioner 3 3 100 3 3 100
Suharto (7)
1) Menjabat sebagai Komisaris Utama/Komisaris Independen sampai dengan 12 Agustus 2025 | Served as President Commissioner/Independent Commissioner until August 12, 2025.
2) Menjabat sebagai Komisaris Independen sampai dengan 27 Mei 2025 | Served as Independent Commissioner until May 27, 2025.
3) Menjabat sebagai Komisaris sampai dengan 12 Agustus 2025 | Served as Commissioner until August 12, 2025.
4) Menjabat sebagai Komisaris Utama sejak 12 Agustus 2025 | Served as President Commissioner effective August 12, 2025.
5) Menjabat sebagai Komisaris Independen sejak 12 Agustus 2025 | Served as Independent Commissioner effective August 12, 2025.
6) Menjabat sebagai Komisaris Independen sejak 12 Agustus 2025 | Served as Independent Commissioner effective August 12, 2025.
7) Menjabat sebagai Komisaris sejak 12 Agustus 2025 | Served as Commissioner effective August 12, 2025.
Kehadiran RUPS GMS Attendance
Di tahun 2025, Dewan Komisaris telah hadir dalam RUPS In 2025, the Board of Commissioners attended the 2025
tahun 2025. Informasi kehadiran anggota Dewan Komisaris GMS. Information on the attendance of members of the
dalam RUPS telah disajikan pada pembahasan RUPS dalam Board of Commissioners at the GMS has been presented in
Laporan Tahunan ini. the GMS section of this Annual Report.
PT Solusi Bangun Indonesia Tbk 239
Page 242
Agenda Rapat Dewan Komisaris Board of Commissioners Meeting Agenda
Rapat Internal Internal Meeting
Tabel Agenda Rapat Internal Dewan Komisaris Tahun Table of Board of Commissioners Meeting Agenda in 2025
2025
Tanggal Kehadiran
No Agenda
Date Attendance
1. 16 Januari Laporan Aktivitas Dewan Komisaris untuk Kuartal ke-4 Dewan Komisaris | Board of Commissioners
2025 | January Tahun 2024 | BoC Activity Report for Q4 2024 • Komisaris Utama | Komisaris Independen | President Commissioner |
16, 2025 Independent Commissioner: Prijo Sambodo
• Komisaris Independen | Independent Commissioner: Yohanes Surya
• Komisaris | Commissioner: Herudi Kandau Nugroho
• Komisaris | Commissioner: Shinji Fukami
2. 26 Februari 1. Pembaruan tentang Isu Strategis | Update on the Dewan Komisaris | Board of Commissioners
2025 | Strategic Issues • Komisaris Utama | Komisaris Independen | President Commissioner |
February 26, 2. Manajemen Risiko Solusi Bangun Indonesia | Solusi Independent Commissioner: Prijo Sambodo
2025 Bangun Indonesia Risk Management • Komisaris Independen | Independent Commissioner: Yohanes Surya
• Komisaris | Commissioner: Herudi Kandau Nugroho
• Komisaris | Commissioner: Shinji Fukami
3. 22 Mei 2025 | Laporan Aktivitas Dewan Komisaris untuk Kuartal ke-1 Dewan Komisaris | Board of Commissioners
May 22, 2025 Tahun 2025 | BoC Activity Report for Q1 2025 • Komisaris Utama | Komisaris Independen | President Commissioner |
Independent Commissioner: Prijo Sambodo
• Komisaris Independen | Independent Commissioner: Yohanes Surya
• Komisaris | Commissioner: Herudi Kandau Nugroho
• Komisaris | Commissioner: Shinji Fukami
4. 18 Juni 2025/ 1. Realisasi Tugas Dewan Komisaris | BoC Tasks Dewan Komisaris | Board of Commissioners
June 18, 2025 Realization • Komisaris Utama | Komisaris Independen | President Commissioner |
2. Pembaruan Piagam Komite Audit | Update on Audit Independent Commissioner: Prijo Sambodo
Committee Charter • Komisaris | Commissioner: Herudi Kandau Nugroho
• Komisaris | Commissioner: Shinji Fukami
5. 6 Agustus Laporan Aktivitas Dewan Komisaris untuk Kuartal ke 2 Dewan Komisaris | Board of Commissioners
2025 | August Tahun 2025 | BOC Activity Report for Q2 2025 • Komisaris Utama | Komisaris Independen | President Commissioner |
6, 2025 Independent Commissioner: Prijo Sambodo
• Komisaris | Commissioner: Herudi Kandau Nugroho
• Komisaris | Commissioner: Shinji Fukami
6. 27 Oktober 1. Laporan Aktivitas Dewan Komisaris untuk Kuartal Dewan Komisaris | Board of Commissioners
2025 | October ke-3 Tahun 2025 | BoC Activity Report for Q3 • Komisaris Utama | President Commissioner: Fadlansayah Lubis
27, 2025 2025 • Komisaris Independen | Independent Commissioner: Agnes Marcellina Tjhin
2. Lembar Pengarahan Dewan Komisaris | BoC • Komisaris Independen | Independent Commissioner: Husnedi
Briefing Sheet • Komisaris | Commissioner: Prasetyo Suharto
• Komisaris | Commissioner: Shinji Fukami
7. 9 Desember 1. Realisasi Tugas Dewan Komisaris | BoC Tasks Dewan Komisaris | Board of Commissioners
2025 | Realization • Komisaris Utama | President Commissioner: Fadlansayah Lubis
December 9, 2. Rencana Kerja Dewan Komisaris 2026 | BoC Work • Komisaris Independen | Independent Commissioner: Agnes Marcellina Tjhin
2025 Plan 2026 • Komisaris Independen | Independent Commissioner: Husnedi
• Komisaris | Commissioner: Prasetyo Suharto
• Komisaris | Commissioner: Shinji Fukami
Tinjauan lapangan Dewan Komisaris dan Direksi ke proyek pengembangan dermaga dan fasilitas ekspor di Tuban.
Field inspection by the Board of Commissioners and Board of Directors of the jetty development and export facilities project in Tuban.
240 Laporan Tahunan 2025 Annual Report
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06 Tata Kelola Perusahaan
Good Corporate Governance
Rapat Gabungan Joint Meeting
Tabel Agenda Rapat Gabungan Dewan Komisaris Tahun Table of Board of Commissioners Joint Meeting in 2025
2025
Tanggal Kehadiran
No Agenda
Date Attendance
1. 28 Mei 2025 | • Opening & Executive Summary Dewan Komisaris | Board of Commissioners
May 28, 2025 • Safety Pause • Komisaris Utama/ Komisaris Independen | President Commissioner/
• Follow Up to BOC’s Recommendations Independent Commissioner: Prijo Sambodo
• Solusi Bangun Indonesia Performance YTD April • Komisaris | Commissioner: Herudi Kandau Nugroho
2025 • Komisaris | Commissioner: Shinji Fukami
• Solusi Bangun Indonesia Manufacturing
Performance YTD April 2025 Direksi | Directors
• Strategic Projects and Initiatives • Direktur Utama | President Director: Asri Mukhtar
• Direktur | Director: Ony Suprihartono
• Direktur | Director: Yasuhide Abe
Note:
- Bapak Soni Asrul Sani (Direktur) tidak dapat hadir dikarenakan ada keperluan
keluarga (keluarga meninggal dunia). | Mr. Soni Asrul Sani (Director) was
unable to attend the meeting due to urgent matters (family member passed
away).
- Bapak Yohanes Surya (Komisaris Independen), tidak dapat hadir dalam Rapat
dikarenakan efektif sejak tanggal 27 Mei 2025 beliau diangkat sebagai
Komisaris Independen PT Telkom Indonesia (Persero) Tbk. | Mr. Yohanes
Surya (Independen Commissioner), cannot attend because effective as of
27 May 2025, he was appointed as an Independent Commissioner of PT
Telkom Indonesia (Persero) Tbk.
Sejalan dengan ketentuan Pasal 27B Undang-Undang Nomor 19 Tahun
2003 tentang Badan Usaha Milik Negara, beliau tidak dapat merangkap
jabatan di Perseroan dan beliau telah mengajukan pengunduran diri
berdasarkan surat tertanggal 19 Juni 2025, yang berlaku efektif sejak
tanggal 27 Mei 2025. | In line with the Provisions of Article 27B of Law of the
Republic of Indonesia Number 1 of 2025 concerning the Third Amendment
to Law Number 19 of 2003 concening positions in the Company and he has
submitted his resignation based on a Letter dated June 19, 2025, which is
effective as of 27 May 2025.
2. 21 Agustus • Safety Pause Dewan Komisaris | Board of Commissioners
2025 | August • Introduction and Company Overview • Komisaris Utama | President Commissioner: Fadlansyah Lubis
21,2025 • Performance Snapshot as of YTD July 2025 • Komisaris Independen | Independent Commissioner: Agnes Marcellina Tjhin
• Manufacturing Performance as of YTD July 2025 • Komisaris Independen | Independent Commissioner: Husnedi
• Key Risks and Mitigation • Komisaris | Commissioner: Prasetyo Suharto
• Strategic Focus and Project Updates • Komisaris | Commissioner: Shinji Fukami
Direksi | Directors
• Direktur Utama | President Director: Ainul Yaqin
• Direktur | Director: Asruddin
• Direktur | Director: Edi Sarwono
• Direktur | Director: Yasuhide Abe
3. 10 Desember • Safety Induction Dewan Komisaris | Board of Commissioners
2025 | • Strategic Issues from the Board of Commissioners • Komisaris Utama | President Commissioner: Fadlansyah Lubis
December 10, • Solusi Bangun Indonesia Draft of RKAP 2026 and • Komisaris Independen | Independent Commissioner: Agnes Marcellina Tjhin
2025 RJPP 2026-2030: • Komisaris Independen | Independent Commissioner: Husnedi
i. Executive Summary • Komisaris | Commissioner: Prasetyo Suharto
ii. Draft of RKAP 2026 and RJPP 2026-2030 • Komisaris | Commissioner: Shinji Fukami
• Solusi Bangun Indonesia Top Risks and Strategic
Business Direksi | Directors
• Other Topic’s Discussion • Direktur Utama | President Director: Rizki Kresno Edhie Hambali
• Direktur | Director: Asruddin
• Direktur | Director: Edi Sarwono
• Direktur | Director: Yasuhide Abe
PT Solusi Bangun Indonesia Tbk 241
Page 244
PENGEMBANGAN KOMPETENSI DAN PROGRAM BOARD OF COMMISSIONERS COMPETENCY
ORIENTASI DEWAN KOMISARIS DEVELOPMENT AND ORIENTATION PROGRAM
Kebijakan Policy
Secara berkala, Perseroan memberikan kesempatan yang The Company regularly provides equal opportunities
sama kepada seluruh insan Perseroan untuk ikut serta dalam to all Company personnel to participate in competency
program pengembangan kompetensi berupa program- development programs, such as training, workshops,
program pengembangan kompetensi seperti pelatihan, seminars, conferences, and working visits. The objective of
workshop, seminar, conference, ataupun dalam bentuk these programs is to broaden the knowledge and insight of
kunjungan kerja. Tujuan dari program tersebut adalah untuk all Company personnel.
memperluas pengetahuan dan wawasan setiap insan
Perseroan.
Program Pengembangan Kompetensi Dewan Komisaris Board of Commissioners Competency Development
Program
Di sepanjang tahun 2025, Dewan Komisaris telah mengikuti Throughout 2025, the Board of Commissioners participated
program pengembangan kompetensi sebagai berikut: in the following competency development programs:
Tabel Pengembangan Kompetensi Dewan Komisaris Table of Board of Commissioners Competency
Tahun 2025 Development Programs in 2025
Tanggal Penyelenggara
No Program
Date Organizer
MS&AD InterRisk Research & Consulting, Inc.
Maret |
1 Summary of Sustainability Initiatives for Fiscal Year 2024
March Risk Consulting Division, Risk Management
Department 5
Internal Control over Financial Reporting Implementation,
April-Juni |
2 Project Management Skills for Leaders, Maintaining LinkedIn Learning
April-Juni
Rationality in Strategic Decision-Making
Oktober |
3 Qualified Risk Governance Professional LPK MKS
October
Desember |
4 ESG Risk Management Enterprise Risk Management Academy (ERMA)
December
PELAKSANAAN TUGAS DEWAN KOMISARIS IMPLEMENTATION OF BOARD OF COMMISSIONERS'
DUTIES
Di sepanjang tahun 2025, Dewan Komisaris telah menjalankan Throughout 2025, the Board of Commissioners carried out
tugas dan tanggung jawabnya dengan baik dan optimal its duties and responsibilities effectively and optimally in
sesuai Pedoman Kerja Dewan Komisaris, Anggaran Dasar accordance with the Board of Commissioners Charter, the
Perseroan dan peraturan perundang-undangan yang berlaku. Company's Articles of Association, and applicable statutory
Peran pengawasan telah dijalankan dengan baik, selain itu and regulatory provisions. The supervisory role has been
Dewan Komisaris juga memberikan saran kepada Direksi carried out effectively, and the Board of Commissioners
berkenaan dengan kebijakan Perseroan. Fungsi pengawasan has also provided advice to the Board of Directors with
yang dilakukan diharapkan mampu memberikan arah positif respect to the Company's policies. The supervisory function
bagi Direksi dalam menjalankan operasional Perseroan yang performed is expected to provide positive direction for the
sesuai dengan prinsip-prinsip GCG dan ketentuan peraturan Board of Directors in conducting the Company's operations
perundang-undangan yang berlaku. in accordance with GCG principles and applicable statutory
and regulatory provisions.
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06 Tata Kelola Perusahaan
Good Corporate Governance
PENILAIAN KINERJA KOMITE PENDUKUNG DEWAN PERFORMANCE ASSESSMENT OF SUPPORTING
KOMISARIS COMMITTEES UNDER THE BOARD OF COMMISSIONERS
Dewan Komisaris melakukan penilaian kinerja secara berkala The Board of Commissioners conducts periodic performance
terhadap Komite Audit yang bertugas membantu pelaksanaan assessments of the Audit Committee, which is tasked
kegiatan, tugas, dan tanggung jawab Dewan Komisaris. with assisting in the execution of the activities, duties, and
responsibilities of the Board of Commissioners.
Dasar penilaian secara tim adalah dengan mempertimbangkan The basis for team-level assessment is the consideration of
masukan dan rekomendasi Komite yang diserahkan kepada inputs and recommendations submitted by the Committee
Dewan Komisaris dalam merespons topik-topik spesifik to the Board of Commissioners in response to specific
sesuai bidang tugasnya untuk didiskusikan dan disampaikan topics within its area of responsibility, to be discussed and
sebagai bahan pengawasan dan pemberian nasihat bagi presented as material for supervision and advisory purposes
Direksi dalam rapat-rapat Dewan Komisaris maupun rapat for the Board of Directors in Board of Commissioners
gabungan dengan Direksi. Sementara penilaian kinerja meetings and joint meetings with the Board of Directors.
individu tiap-tiap anggota Komite didasarkan pada capaian Meanwhile, the individual performance assessment of each
kinerja, kompetensi, dan kehadiran dalam rapat-rapat Komite Committee member is based on performance achievements,
Audit, rapat Dewan Komisaris maupun rapat gabungan. competencies, and attendance at Audit Committee meetings,
Board of Commissioners meetings, and joint meetings.
Secara umum Dewan Komisaris menilai bahwa kinerja In general, the Board of Commissioners assessed the
Komite Audit pada tahun 2025 baik secara tim maupun performance of the Audit Committee in 2025, both as a team
individu sangat baik. Komite Audit dapat menjalankan tugas and individually, as excellent. The Audit Committee was able
dan tanggung jawabnya dengan baik dan telah memberikan to carry out its duties and responsibilities effectively and has
masukan dan rekomendasi yang dibutuhkan Dewan Komisaris provided the inputs and recommendations required by the
sebagai bahan pembahasan dalam rapat bersama Direksi. Board of Commissioners as discussion material in meetings
with the Board of Directors.
Komite Audit membantu tugas Dewan Komisaris mengkaji dan The Audit Committee assisted the Board of Commissioners
mengesahkan penunjukan Akuntan Publik untuk melakukan in reviewing and ratifying the appointment of a Public
audit laporan keuangan Perseroan tahun buku 2025, Accountant to conduct an audit of the Company's financial
meninjau laporan audit eksternal dan laporan audit internal statements for the 2025 financial year, reviewing external
dan tindak lanjut atas temuan audit tersebut, menelaah audit reports and internal audit reports and the follow-up
laporan keuangan konsolidasian semester pertama dan actions on audit findings, reviewing the Company's and
triwulanan Perseroan dan anak perusahaan untuk periode subsidiaries' consolidated first-half and quarterly financial
yang berakhir pada tanggal 31 Maret, 30 Juni, 30 September, statements for the periods ended March 31, June 30,
dan 31 Desember 2025, serta menelaah dan memberikan September 30, and December 31, 2025, as well as reviewing
masukan atas penerapan manajemen risiko Perseroan. and providing inputs on the Company's risk management
implementation.
Pada tahun 2025, Komite Audit melaksanakan 11 (sebelas) In 2025, the Audit Committee held 11 (eleven) meetings and
kali rapat dan telah memenuhi ketentuan yang berlaku. has fulfilled all applicable requirements.
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PENILAIAN KINERJA DEWAN KOMISARIS BOARD OF COMMISSIONERS PERFORMANCE
ASSESSMENT
Prosedur Penilaian Kinerja Assessment Procedure
Dewan Komisaris dapat melakukan self-assessment secara The Board of Commissioners may conduct an independent
mandiri sebagai upaya untuk melakukan evaluasi internal self-assessment as an effort to carry out an internal evaluation
Dewan Komisaris mengenai sejauh mana efektivitas of the Board of Commissioners regarding the extent to which
pelaksanaan fungsi dan tugas Dewan Komisaris. Penilaian the functions and duties of the Board of Commissioners have
Kinerja Dewan Komisaris secara self-assesment dilakukan been effectively performed. The Board of Commissioners
berdasarkan KPI Dewan Komisaris. Performance Assessment by way of self-assessment is
conducted based on the Board of Commissioners' KPIs.
Kriteria Penilaian Kinerja Performance Assessment Criteria
Penilaian kinerja Dewan Komisaris ditentukan berdasarkan The performance assessment of the Board of Commissioners
kriteria penilaian sebagai berikut: is determined based on the following assessment criteria:
1. Tingkat kehadiran dalam rapat Dewan Komisaris, rapat 1. Level of attendance at Board of Commissioners meetings,
gabungan dengan Direksi, maupun rapat dengan komite joint meetings with the Board of Directors, and meetings
Dewan Komisaris. with Board of Commissioners committees.
2. Kontribusi di dalam proses pengawasan dan pemberian 2. Contribution to the process of supervising and providing
nasihat kepada Direksi. advice to the Board of Directors.
3. Ketaatan terhadap peraturan perundang-undangan yang 3. Compliance with applicable statutory and regulatory
berlaku, Anggaran Dasar Perseroan, serta Pedoman Kerja provisions, the Company's Articles of Association, and the
Dewan Komisaris. Board of Commissioners Charter.
Pihak Penilai Kinerja Assessor
Penilaian kinerja Dewan Komisaris dilakukan oleh pemegang The performance assessment of the Board of Commissioners
saham mayoritas melalui pencapaian KPI Dewan Komisaris is conducted by the majority shareholder through the
yang sebelumnya telah disetujui dan ditandatangani di dalam achievement of the Board of Commissioners' KPIs, which have
kontrak manajemen. been previously approved and signed in the management
contract.
Hasil Penilaian Kinerja Performance Assessment Results
Dari hasil penilaian menyebutkan bahwa, di sepanjang The assessment results indicate that throughout 2025,
tahun 2025 Dewan Komisaris telah menjalankan fungsinya the Board of Commissioners has carried out its function
untuk melakukan pengawasan terhadap operasional yang of supervising the operations conducted by the Board of
dijalankan oleh Direksi. Peran pengawasan telah dilakukan Directors. The supervisory role has been performed both
secara kolegial maupun individual melalui pelaksanaan collectively and individually through the execution of the
tugas dan tanggung jawab masing-masing anggota Dewan duties and responsibilities of each member of the Board of
Komisaris. Melalui peran pengawasan dan pemberian nasihat Commissioners. Through this supervisory and advisory role,
ini, Perseroan berharap mampu berdampak positif bagi the Company hopes to be able to deliver a positive impact
keberlanjutan bisnis Perseroan di masa mendatang. on the sustainability of the Company's business in the future.
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INFORMASI NOMINASI DAN REMUNERASI NOMINATION AND REMUNERATION
DIREKSI DAN DEWAN KOMISARIS INFORMATION FOR THE BOARD
OF DIRECTORS AND BOARD OF
COMMISSIONERS
PROSEDUR NOMINASI NOMINATION PROCEDURE
Perseroan telah menetapkan prosedur mengenai nominasi The Company has established procedures governing the
Dewan Komisaris dan Direksi. Calon anggota Direksi nomination of the Board of Commissioners and Board of
Perseroan harus memenuhi syarat materiil, yaitu: Directors. Candidates for membership of the Company's
Board of Directors must fulfill the following substantive
requirements:
(a) Keahlian. (a) Expertise.
(b) Integritas. (b) Integrity.
(c) Kepemimpinan. (c) Leadership.
(d) Pengalaman. (d) Experience.
(e) Jujur. (e) Honesty.
(f) Perilaku yang baik. (f) Good conduct.
(g) Dedikasi yang tinggi untuk memajukan dan (g) High dedication to advancing and developing the
mengembangkan Perseroan. Company.
Calon anggota Dewan Komisaris Perseroan harus memenuhi Candidates for membership of the Company's Board
syarat materiil, yaitu: of Commissioners must fulfill the following substantive
requirements:
(a) Integritas. (a) Integrity.
(b) Dedikasi. (b) Dedication.
(c) Memahami masalah-masalah manajemen perusahaan. (c) Understanding of corporate management matters.
(d) Memiliki pengetahuan yang memadai di bidang usaha (d) Adequate knowledge of the Company's business field.
Perseroan.
(e) Dapat menyediakan waktu yang cukup untuk (e) Ability to dedicate sufficient time to the performance of
melaksanakan tugasnya. their duties.
(f) Memiliki kemauan yang kuat untuk memajukan dan (f) Strong commitment to advancing and developing the
mengembangkan Perseroan. Company.
Berdasarkan hasil evaluasi, pemegang saham menetapkan Based on the results of the evaluation, the shareholders
calon anggota Direksi dan/atau calon anggota Dewan determine the candidates for membership of the Board of
Komisaris Perseroan dan mengajukannya untuk ditetapkan Directors and/or Board of Commissioners of the Company and
dalam RUPS. Sebelum diajukan dan ditetapkan RUPS, calon submit them for determination at the GMS. Prior to submission
anggota Direksi dan/atau Dewan Komisaris Perseroan to and determination by the GMS, candidates for membership
menandatangani Kontrak Manajemen. of the Board of Directors and/or Board of Commissioners of
the Company sign a Management Contract.
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PROSEDUR REMUNERASI REMUNERATION PROCEDURE
Remunerasi anggota Direksi dan Dewan Komisaris Perseroan The remuneration of members of the Company's Board
ditetapkan berdasarkan keputusan RUPS. Kewenangan RUPS of Directors and Board of Commissioners is determined
tersebut dapat dilimpahkan kepada Dewan Komisaris. Dalam pursuant to a GMS resolution. Such GMS authority may be
hal demikian, besarnya gaji dan/atau tunjangan anggota delegated to the Board of Commissioners. In such case, the
Direksi dan Dewan Komisaris ditetapkan berdasarkan amount of salary and/or allowances for members of the Board
keputusan rapat Dewan Komisaris dengan memperhatikan of Directors and Board of Commissioners is determined
arahan pemegang saham mayoritas. pursuant to a resolution of the Board of Commissioners
meeting, with due regard to the direction of the majority
shareholder.
Penetapan remunerasi yang berupa gaji atau honorarium, The determination of remuneration in the form of fixed
tunjangan, dan fasilitas yang bersifat tetap dilakukan dengan salaries or honoraria, allowances, and facilities is carried
mempertimbangkan faktor skala usaha, faktor kompleksitas out with due consideration of the scale of the business, the
usaha, tingkat inflasi, kondisi dan kemampuan keuangan complexity of the business, the inflation rate, the Company's
Perseroan, dan faktor lain yang relevan, serta tidak boleh financial condition and capacity, and other relevant factors,
bertentangan dengan peraturan perundang-undangan. and must not contravene applicable statutory and regulatory
provisions.
RUPST tanggal 25 Juni 2025 terkait remunerasi Direksi dan The AGMS dated June 25, 2025, concerning the remuneration
Dewan Komisaris memutuskan: of the Board of Directors and Board of Commissioners,
resolved the following:
1. Menyetujui untuk memberikan wewenang dan kuasa 1. To approve the granting of authority and power to the
kepada Dewan Komisaris Perseroan yang menjalankan Board of Commissioners of the Company, which performs
fungsi remunerasi dan nominasi dengan tetap the remuneration and nomination function, with due
memperhatikan arahan dari pemegang saham mayoritas, regard to the direction of the majority shareholder, to
untuk menentukan besaran tantiem untuk tahun buku determine the amount of tantiem for the 2025 fiscal year
2025 serta menetapkan gaji, tunjangan dan fasilitas bagi and to establish the salaries, allowances, and facilities for
anggota Direksi Perseroan untuk tahun buku 2026. members of the Company's Board of Directors for the
2026 fiscal year.
2. Menyetujui memberikan wewenang dan kuasa kepada 2. To approve the granting of authority and power to the
Dewan Komisaris Perseroan yang menjalankan fungsi Board of Commissioners of the Company, which performs
remunerasi dan nominasi dengan tetap memperhatikan the remuneration and nomination function, with due
arahan dari pemegang saham mayoritas untuk regard to the direction of the majority shareholder, to
menetapkan besarnya tantiem untuk tahun buku 2025 determine the amount of tantiem for the 2025 fiscal year
serta menetapkan honorarium, tunjangan dan fasilitas and to establish the honoraria, allowances, and facilities
anggota Dewan Komisaris Perseroan untuk tahun buku for members of the Company's Board of Commissioners
2026. for the 2026 financial year.
STRUKTUR REMUNERASI REMUNERATION STRUCTURE
Struktur remunerasi yang diterima oleh masing-masing The remuneration structure received by each member of the
anggota Dewan Komisaris dan/ atau pun Direksi di tahun Board of Commissioners and/or Board of Directors in 2025
2025 meliputi: encompasses the following:
1. Gaji/Honorarium & Tunjangan. 1. Salary/Honorarium & Allowances.
2. Asuransi Purna Jabatan. 2. Post-Service Insurance.
3. Asuransi Kesehatan. 3. Health Insurance.
4. Tantiem 4. Tantiem.
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BESARAN REMUNERASI REMUNERATION AMOUNT
Secara keseluruhan, total remunerasi Dewan Komisaris dan In aggregate, the total remuneration for the Board of
Direksi yang dikeluarkan Perseroan di tahun 2025 adalah Commissioners and Board of Directors disbursed by the
sebagai berikut: Company in 2025 is as follows:
Tabel Total Remunerasi Dewan Komisaris dan Direksi Table of Total Remuneration of the Board of Commissioners
Tahun 2025 and the Board of Directors in 2025
Direksi Dewan Komisaris*
Remunerasi Board of Directors Board of Commisioners
Remuneration Jumlah Orang Rp (juta) Jumlah Orang Rp (juta)
Total Persons Rp (million) Total Persons Rp (million)
Gaji/honorarium |
8 9.540 7 3.971
Salary/Honorarium
Asuransi Purna Jabatan |
8 1.584 7 619
Full Service Insurance
Asuransi Kesehatan |
4 83 2 59
Health Insurance
Tantiem 0 0 0 0
*) Termasuk pembayaran Tantiem Dewan Komisaris & Dewan Direksi dengan masa jabatan sampai pada tanggal 31 Desember 2024 |
Including the payment of tantiem for the Board of Commissioners & Board of Directors with terms of office up to 31 December 2024
Remunerasi dalam satu tahun dikelompokkan dalam kisaran
Remuneration in one year is grouped in range
Jumlah Komisaris
Jumlah Remunerasi Jumlah Direksi
Total Board of
Total Remuneration Total Board of Directors
Commissioners
Di atas Rp2 miliar | Above Rp 2 billion 0 1
Di atas Rp1 miliar – Rp2 miliar* | Above Rp1 billion – Rp2 billion 0 3
Di atas Rp300 juta – Rp1 miliar | Above Rp300 million – Rp1 billion 7 3
Di bawah Rp300 juta | Below Rp300 million 0 1
*) Termasuk pembayaran Tantiem Dewan Komisaris & Dewan Direksi dengan masa jabatan sampai pada tanggal 31 Desember 2024 |
Including the payment of tantiem for the Board of Commissioners & Board of Directors with terms of office up to 31 December 2024
INFORMASI KEBERAGAMAN DIREKSI DAN INFORMATION ON THE DIVERSITY OF THE
DEWAN KOMISARIS BOARD OF DIRECTORS AND BOARD OF
COMMISSIONERS
Informasi keberagaman komposisi Dewan Komisaris dan Information on the diversity of the composition of the Board
Direksi berdasarkan jenis kelamin, usia, pendidikan hingga of Commissioners and Board of Directors, based on gender,
pengalam kerja, terlah disajikan dalam bab Profil Perusahaan age, educational background, and work experience, has been
sub bagian Profil Dewan Komisaris dan Direksi. presented in the Company Profile chapter under the Board of
Commissioners and Board of Directors Profiles section.
INFORMASI AFILIASI DIREKSI DAN DEWAN INFORMATION ON AFFILIATION OF THE
KOMISARIS BOARD OF DIRECTORS AND BOARD OF
COMMISSIONERS
Informasi mengenai hubungan afiliasi Dewan Komisaris Information on the affiliated relationships of the Board of
dan Direksi kepada pemegang saham atau pemangku Commissioners and Board of Directors with shareholders
kepentingan lainnya, telah disajikan dalam bab Profil or other stakeholders has been presented in the Company
Perusahaan sub bagian Hubungan Afiliasi. Profile chapter under the Affiliate Relationship section.
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KOMITE PENDUKUNG DEWAN KOMISARIS SUPPORTING COMMITTEES OF THE BOARD
OF COMMISSIONERS
KOMITE AUDIT AUDIT COMMITTEE
Komite Audit dibentuk oleh Dewan Komisaris untuk The Audit Committee was established by the Board of
mendukung manajemen dalam mempertahankan sistem Commissioners to support management in maintaining an
pengawasan yang efektif dan efisien. Peran ini dilakukan effective and efficient oversight system. This role is carried out
dengan mengatur tujuan, kewenangan, komposisi, rapat dan by defining the objectives, authority, composition, meetings
operasional, persyaratan pelayanan dan tanggung jawab and operations, service requirements, and responsibilities
terkait proses pelaporan keuangan, audit internal dan tata related to the financial reporting process, internal audit,
kelola. Komite Audit dipimpin oleh Komisaris Independen and governance. The Audit Committee is chaired by an
Perseroan dengan anggota dari profesional yang independen Independent Commissioner of the Company, with members
dan berpengalaman. drawn from independent and experienced professionals.
PEDOMAN KOMITE AUDIT AUDIT COMMITTEE GUIDELINES
Komite Audit memiliki Piagam Komite Audit yang ditetapkan The Audit Committee has an Audit Committee Charter
pada 11 Agustus 2025 (Surat Keputusan Sirkuler Dewan established on August 11, 2025 (Circular Resolution of the
Komisaris Perseroan tanggal 11 Agustus 2025). Di dalam Company's Board of Commissioners dated August 11, 2025).
Piagam Komite Audit memuat hal-hal sebagai berikut: The Audit Committee Charter encompasses the following
matters:
1) Ketentuan umum 1) General provisions.
2) Struktur dan keanggotaan 2) Structure and membership.
3) Masa jabatan 3) Term of office.
4) Persyaratan keanggotaan 4) Membership requirements.
5) Tugas dan tanggung jawab 5) Duties and responsibilities.
6) Hak dan wewenang 6) Rights and authorities.
7) Kode etik Komite Audit 7) Audit Committee Code of Conduct.
8) Kebijakan rapat penyelenggaraan rapat Komite Audit 8) Policy on the conduct of Audit Committee meetings.
9) Pengungkapan dan pelaporan 9) Disclosure and reporting.
10) Rencana kerja dan evaluasi kinerja Komite Audit 10) Audit Committee work plan and performance evaluation.
11) Ketentuan lain 11) Other provisions.
Piagam Komite Audit ditinjau secara berkala dan The Audit Committee Charter is reviewed on a periodic basis
dapat diperbarui apabila dianggap perlu dengan tetap and may be updated as deemed necessary, with due regard
memperhatikan ketentuan dan perundang-undangan yang for applicable statutory and regulatory provisions. The Audit
berlaku. Komite Audit dapat diakses di situs web Perseroan. Committee Charter is accessible through the Company's
website.
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Berdasarkan Piagam Komite Audit, Komite Audit memiliki In accordance with the Audit Committee Charter, the Audit
tugas dan tanggung jawab sebagai berikut: Committee has the following duties and responsibilities:
1. Melakukan penelaahan atas informasi keuangan yang 1. To review financial information to be issued by the
akan dikeluarkan Perseroan kepada publik dan/atau Company to the public and/or regulatory authorities,
pihak otoritas antara lain laporan keuangan, proyeksi, including financial statements, projections, and other
dan laporan lainnya terkait dengan informasi keuangan reports related to the Company's financial information.
Perseroan;
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06 Tata Kelola Perusahaan
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2. Melakukan penelaahan atas ketaatan terhadap peraturan 2. To review compliance with statutory and regulatory
perundang-undangan yang berhubungan dengan provisions relating to the Company's activities.
kegiatan Perseroan;
3. Memberikan pendapat independen dalam hal terjadi 3. To provide independent opinions in the event of a
perbedaan pendapat antara manajemen dan Akuntan difference of opinion between management and the
Publik/Auditor Eksternal atas jasa yang diberikannya; Public Accountant/External Auditor with respect to the
services rendered.
4. Memberikan rekomendasi kepada Dewan Komisaris 4. To provide recommendations to the Board of
mengenai penunjukan Akuntan Publik yang didasarkan Commissioners regarding the appointment of a Public
pada independensi, ruang lingkup penugasan, dan Accountant, based on considerations of independence,
imbalan jasa; scope of engagement, and service fees.
5. Meninjau kinerja Akuntan Publik dan memberikan 5. To review the performance of the Public Accountant
penilaian atas kinerja Akuntan Publik kepada Dewan and provide an assessment of the Public Accountant's
Komisaris dan Otoritas Jasa Keuangan; performance to the Board of Commissioners and the
Financial Services Authority (OJK).
6. Melakukan penelaahan atas pelaksanaan pemeriksaan 6. To review the conduct of examinations by the internal
oleh auditor internal dan mengawasi pelaksanaan tindak auditor and to monitor the implementation of follow-
lanjut oleh Direksi atas temuan auditor internal; up actions by the Board of Directors on internal auditor
findings.
7. Melakukan penelaahan atas efektivitas pengendalian 7. To review the effectiveness of Internal Control over
internal atas pelaporan keuangan (Internal Control over Financial Reporting (ICoFR) to ensure the reliability
Financial Reporting/ICoFR) guna memastikan keandalan of financial reporting and compliance with applicable
pelaporan keuangan dan kepatuhan terhadap standar accounting standards and regulations.
akuntansi serta peraturan yang berlaku;
8. Menelaah pengaduan yang berkaitan dengan proses 8. To review complaints relating to the Company's accounting
akuntansi dan pelaporan keuangan Perseroan; and financial reporting processes.
9. Menelaah dan memberikan saran kepada Dewan 9. To review and provide advice to the Board of
Komisaris terkait dengan adanya potensi benturan Commissioners with respect to potential conflicts of
kepentingan Perseroan; interest within the Company.
10. Menjaga kerahasiaan dokumen, data dan informasi 10. To maintain the confidentiality of the Company's
Perseroan; dan documents, data, and information.
11. Bekerja sama, melakukan komunikasi secara langsung 11. To cooperate, communicate directly, and hold regular and
dan mengadakan rapat secara berkala dan insidentil ad hoc meetings with the Internal Audit Unit.
dengan Unit Audit Internal.
KODE ETIK KOMITE AUDIT AUDIT COMMITTEE CODE OF CONDUCT
Berdasarkan Piagam Komite Audit, Komite Audit memiliki In accordance with Audit Committee Charter, the Audit
Kode Etik yang harus ditaati sebagaimana berikut ini: Committee has a Code of Conduct that must be adhered to,
as follows:
1. Anggota Komite Audit wajib mematuhi Kode Etik 1. Members of the Audit Committee are required to comply
Perusahaan dan Piagam Komite Audit sebagai pedoman with the Company's Code of Conduct and the Audit
dasar perilaku dalam menjalankan tugas dan wewenang Committee Charter as the fundamental guidelines for
Komite Audit; conduct in the exercise of the Audit Committee's duties
and authorities.
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2. Dalam melaksanakan tugas, tanggung jawab, dan 2. In the performance of their duties, responsibilities, and
wewenangnya, Komite Audit wajib berpedoman pada authorities, the Audit Committee is required to be guided
prinsip-prinsip sebagai berikut: by the following principles:
a. Integritas: Anggota Komite Audit wajib menjunjung a. Integrity: Members of the Audit Committee are
tinggi kejujuran, independensi, dan tidak required to uphold honesty and independence, and
menyalahgunakan wewenang atau memperoleh must not abuse their authority or obtain personal
keuntungan pribadi yang bertentangan dengan benefits that are contrary to the law.
hukum.
b. Objektivitas dan Independensi: Anggota Komite Audit b. Objectivity and Independence: Members of the Audit
harus bersikap adil, bebas dari konflik kepentingan, Committee must be impartial, free from conflicts of
mengungkapkan fakta material secara transparan, interest, disclose material facts transparently, and
dan tidak menerima imbalan yang memengaruhi must not accept remuneration that may affect their
profesionalismenya. professionalism.
c. Kompetensi: Anggota Komite Audit wajib c. Competence: Members of the Audit Committee are
melaksanakan tugas sesuai dengan kapasitas required to carry out their duties in accordance with
profesionalnya dan berkomitmen untuk terus their professional capacity and are committed to
meningkatkan kompetensi melalui pendidikan dan continuously enhancing their competencies through
pelatihan. education and training.
d. Kerahasiaan: Anggota Komite Audit wajib menjaga d. Confidentiality: Members of the Audit Committee
kerahasiaan informasi dan dokumen Perseroan yang are required to maintain the confidentiality of the
diperoleh selama masa tugas, termasuk setelah Company's information and documents obtained
masa jabatannya berakhir, kecuali jika diwajibkan oleh during their term of service, including after the
hukum. expiration of their term of office, except where as
required by law.
KOMPOSISI KOMITE AUDIT AUDIT COMMITTEE COMPOSITION
Komite Audit yang bertugas saat ini diangkat berdasarkan The currently serving Audit Committee was appointed
Surat Keputusan Sirkuler Dewan Komisaris Perseroan tanggal pursuant to the Circular Resolution of the Company's Board
30 November 2025 yang berlaku efektif per tanggal 1 of Commissioners dated November 30, 2025, which
Desember 2025 dengan komposisi sebagai berikut: became effective on December 1, 2025, with the following
composition:
Tabel Komposisi Komite Audit Tahun 2025 Table of Audit Committee Composition in 2025
Nama Jabatan Dasar Pengangkatan Terakhir Masa Jabatan
Name Position Basis of Recent Appointment Term Appointment
Surat Keputusan Dewan Komisaris Tanggal 29 Agustus
RUPST 2030 |
Husnedi 2025 | Board of Commissioners' Decree dated August
Ketua Komite Audit | 2030 AGMS
29, 2025
Chairman of the Audit
Committee Surat Keputusan Dewan Komisaris Tanggal 29 Maret
RUPST 2029 |
Prijo Sambodo* 2022 | Board of Commissioners' Decree dated March
2029 AGMS
29, 2022
Anggota Komite Audit | Member Surat Keputusan Dewan Komisaris Tanggal 22 Juli 2024 RUPST 2027 |
Sugianto
of the Audit Committee | Board of Commissioners' Decree dated July 22, 2024 2027 AGMS
Surat Keputusan Dewan Komisaris Tanggal 30
Anggota Komite Audit | Member RUPST 2028 |
Amral Ahmad November 2025 | Board of Commissioners' Decree
of the Audit Committee 2028 AGMS
dated November 30, 2025
Surat Keputusan Dewan Komisaris Tanggal 29 Maret
Anggota Komite Audit | Member RUPST 2028 |
Erlin Sarwin** 2022 | Board of Commissioners' Decree dated March
of the Audit Committee 2028 AGMS
29, 2022
*) Diberhentikan dengan hormat per 13 Agustus 2025. | Honorably dismissed effective August 13, 2025.
**) Diberhentikan dengan hormat per 30 November 2025. | Honorably dismissed effective November 30, 2025.
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PROFIL KOMITE AUDIT PROFILE OF THE AUDIT COMMITTEE
Ketua Komite Audit Chairman of the Audit Committee
HUSNEDI
Ketua Komite Audit
Chairman of the Audit Committee
Dasar Pengangkatan | Surat Keputusan Dewan Komisaris Tanggal 29 Agustus 2025 |
Basis of Appointment Board of Commissioners' Decree dated August 29, 2025
Husnedi adalah Komisaris Independen Perseroan. Profil Husnedi is an Independent Commissioner of the Company.
beliau disajikan pada bagian profil Dewan Komisaris pada His profile is presented in the Board of Commissioners
Laporan Tahunan ini. Profiles section of this Annual Repor
PRIJO SAMBODO*
Ketua Komite Audit
Chairman of the Audit Committee
Dasar Pengangkatan | Surat Keputusan Dewan Komisaris Tanggal 29 Maret 2022 |
Basis of Appointment Board of Commissioners' Decree dated March 29, 2022
*) Diberhentikan dengan hormat per 13 Agustus 2025. | Honorably dismissed effective August 13, 2025.
Prijo Sambodo adalah Komisaris Utama dan Komisaris Prijo Sambodo served as President Commissioner and
Independen. Profil beliau disajikan pada bagian profil Dewan Independent Commissioner. His profile is presented in the
Komisaris pada Laporan Tahunan ini. Board of Commissioners Profiles section of this Annual
Report.
Anggota Komite Audit Member of the Audit Committee
SUGIANTO
Anggota Komite Audit
Member of the Audit Committee
Dasar Surat Keputusan Dewan Komisaris Tanggal 22 Juli 2024 Board of Commissioners' Decree dated July 22, 2024
Pengangkatan
Basis of
Appointment
Warga Negara Indonesia Indonesian
Citizenship
Usia 62 tahun 62 years old
Age
Domisili Jakarta Jakarta
Domicile
Riwayat Pendidikan Diploma IV Akuntansi Sekolah Tinggi Akuntansi Negara Bachelor of Applied Science in Accounting, State College
Educational (1991-1994) of Accountancy (Sekolah Tinggi Akuntansi Negara) (1991–
Background 1994)
Pengalaman Kerja • Analis Manajemen Risiko dan Auditor Kementerian • Risk Management Analyst and Auditor, Ministry of
Work Experience BUMN (2023) State-Owned Enterprises (2023)
• Anggota Komite Audit PT Bio Farma (Persero) (2019– • Member of the Audit Committee, PT Bio Farma
2023) (Persero) (2019–2023)
• Anggota Komite Manajemen Risiko PT Perusahaan • Member of the Risk Management Committee, PT
Perdagangan Indonesia (Persero) (2019) Perusahaan Perdagangan Indonesia (Persero) (2019)
• Komisaris PT Krakatau Daya Listrik (2019) • Commissioner, PT Krakatau Daya Listrik (2019)
• Komisaris PT Krakatau Tirta Industri (2012-2018) • Commissioner, PT Krakatau Tirta Industri (2012–2018)
Rangkap Jabatan Tenaga Ahli Senior Manajemen Risiko Pembangunan Senior Expert in National Development Risk Management
Concurrent Position Nasional (MRPN) Kementerian PPN/Bappenas (MRPN), Ministry of National Development Planning/
(2024-sekarang) Bappenas (2024–present)
Sertifikasi • Business Continuity Management Certified Professional • Business Continuity Management Certified
Certification (BCMCP) Professional (BCMCP)
• Certified Governance Oversight Professional (CGOP) • Certified Governance Oversight Professional (CGOP)
• Qualified Risk Governance Professional (QRGP) • Qualified Risk Governance Professional (QRGP)
PT Solusi Bangun Indonesia Tbk 251
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AMRAL AHMAD
Anggota Komite Audit
Member of the Audit Committee
Dasar Pengangkatan Surat Keputusan Dewan Komisaris Tanggal 30 November Board of Commissioners' Decree dated November 30, 2025
Basis of Appointment 2025
Warga Negara Indonesia Indonesian
Citizenship
Usia 56 tahun 56 years old
Age
Domisili Padang Padang
Domicile
Riwayat Pendidikan • Magister Manajemen Universitas Negeri Padang (2008- • Master of Management, Universitas Negeri Padang
Educational 2011) (2008–2011)
Background • Sarjana Teknik Mesin Universitas Andalas (1988-1993) • Bachelor of Mechanical Engineering, Universitas Andalas
(1988–1993)
Pengalaman Kerja • Staf Dirut dan OOTC PT Semen Padang (Mei–Oktober • Staff of the President Director and OOTC, PT Semen
Work Experience 2024) Padang (May–October 2024)
• GM of Engineering, Department Engineering PT Semen • GM of Engineering, Engineering Department, PT Semen
Indonesia (Persero) Tbk (Mei 2023–April 2024) Indonesia (Persero) Tbk (May 2023–April 2024)
• GM of Engineering & Project Management, Department • GM of Engineering & Project Management, Engineering &
Engineering & Project Management PT Semen Indonesia Project Management Department, PT Semen Indonesia
(Persero) Tbk (Desember 2021–April 2023) (Persero) Tbk (December 2021–April 2023)
• GM of Design & Engineering, Department of Design & • GM of Design & Engineering, Design & Engineering
Engineering PT Semen Indonesia (Persero) Tbk (Desember Department, PT Semen Indonesia (Persero) Tbk
2019–November 2021) (December 2019–November 2021)
• Kepala Dept. Tambang & Pengelolaan Bahan Baku, Dept. • Head of Mining & Raw Material Management Department,
Tambang & Pengelolaan Bahan Baku PT Semen Padang Mining & Raw Material Management Department, PT
(Januari–November 2019) Semen Padang (January–November 2019)
• Kepala Dept. Produksi Indarung VI, Dept. Produksi • Head of Indarung VI Production Department, Indarung VI
Indarung VI PT Semen Padang (Juni 2017–Desember Production Department, PT Semen Padang (June 2017–
2018) December 2018)
• Deputy Project Director Proyek Indarung VI, Proyek • Deputy Project Director, Indarung VI Project, PT Semen
Indarung VI PT Semen Padang (Juni 2016–Mei 2017) Padang (June 2016–May 2017)
• GM Procurement & Supporting Function, Proyek Indarung • GM of Procurement & Supporting Function, Indarung VI
VI PT Semen Padang (Januari 2013–Mei 2016) Project, PT Semen Padang (January 2013–May 2016)
• VP of Plant & Distribution Optimization, Staff of • VP of Plant & Distribution Optimization, Development
Development Project PT Semen Padang (September Project Staff, PT Semen Padang (September 2011–
2011–Desember 2012) December 2012)
• Senior Manager of Mine Planning, Development & • Senior Manager of Mine Planning, Development &
Evaluation, Dept. Tambang PT Semen Padang (Januari– Evaluation, Mining Department, PT Semen Padang
Agustus 2011) (January–August 2011)
• Kepala Biro Perencanaan & Evaluasi, Dept. Tambang PT • Head of Planning & Evaluation Bureau, Mining Department,
Semen Padang (Desember 2010) PT Semen Padang (December 2010)
• Kepala Biro Evaluasi & Analisa Tambang, Dept. Tambang • Head of Mining Evaluation & Analysis Bureau, Mining
PT Semen Padang (Januari 2008–Desember 2010) Department, PT Semen Padang (January 2008–December
2010)
• Kepala Biro Pemeliharaan Alat Tambang, Dept. Tambang • Head of Mining Equipment Maintenance Bureau, Mining
PT Semen Padang (Mei 2005–Januari 2008) Department, PT Semen Padang (May 2005–January
2008)
• Pejabat Kepala Biro Pemeliharaan Alat Tambang, Dept. • Acting Head of Mining Equipment Maintenance Bureau,
Tambang PT Semen Padang (Mei 2004–Mei 2005) Mining Department, PT Semen Padang (May 2004–May
2005)
• Kepala Bidang PM KCM IV, Dept. Indarung IV PT Semen • Head of KCM IV PM Division, Indarung IV Department, PT
Padang (Desember 2002–Mei 2004) Semen Padang (December 2002–May 2004)
• Kepala Bidang Pemeliharaan Pengantongan Teluk Bayur, • Head of Teluk Bayur Bagging Maintenance Division,
Dept. Utilitas PT Semen Padang (Mei 2000–November Utilities Department, PT Semen Padang (May 2000–
2002) November 2002)
• Kepala Bidang PM RM V, Dept. Indarung V PT Semen • Head of RM V PM Division, Indarung V Department, PT
Padang (Oktober 1998–April 2000) Semen Padang (October 1998–April 2000)
• Ahli Muda II Staf Konstruksi Mesin, Proyek Indarung V PT • Junior Engineer II, Mechanical Construction Staff, Indarung
Semen Padang (Agustus 1996–September 1998) V Project, PT Semen Padang (August 1996–September
1998)
Rangkap Jabatan Ketua Yayasan Semen Padang (2024–sekarang) Chairman of the Semen Padang Foundation (2024–present)
Concurrent Position
Sertifikasi Belum memiliki sertifikasi No certifications held
Certification
252 Laporan Tahunan 2025 Annual Report
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06 Tata Kelola Perusahaan
Good Corporate Governance
ERLIN SARWIN
Anggota Komite Audit
Member of the Audit Committee
Dasar Surat Keputusan Dewan Komisaris Tanggal 29 Maret Board of Commissioners' Decree dated March 29, 2022
Pengangkatan 2022
Basis of
Appointment
Warga Negara Indonesia Indonesian
Citizenship
Usia 55 tahun 55 years old
Age
Domisili Jakarta Jakarta
Domicile
Riwayat Pendidikan • Magister Akuntansi University of Hawaii (2002) • Master of Accounting, University of Hawaii (2002)
Educational • Magister Bisnis Administrasi University of Hawaii • Master of Business Administration, University of Hawaii
Background (1999) (1999)
• Sarjana Akuntansi Universitas Indonesia (1995) • Bachelor of Accounting, Universitas Indonesia (1995)
Pengalaman Kerja • Finance Group Head PT Solusi Bangun Indonesia Tbk • Finance Group Head, PT Solusi Bangun Indonesia Tbk
Work Experience (2019 – 2020) (2019–2020)
• Ketua Dana Pensiun Semen Cibinong (2018 – 2020) • Chairman of the Semen Cibinong Pension Fund (2018–
2020)
• Head of Treasury, Account Payable, & Pension Fund PT • Head of Treasury, Accounts Payable & Pension Fund,
Holcim Indonesia Tbk (2018 –2019) PT Holcim Indonesia Tbk (2018–2019)
Rangkap Jabatan Direktur Keuangan PT Tereos FKS Indonesia (sejak 2020) Director of Finance, PT Tereos FKS Indonesia (since
Concurrent Position 2020)
Sertifikasi • Certification in Audit Committee Practices (CACP) • Certification in Audit Committee Practices (CACP)
Certification • Certification in Risk Management Assurance (CRMA) • Certification in Risk Management Assurance (CRMA)
• Certified Internal Auditor (CIA) • Certified Internal Auditor (CIA)
• Certified Public Accountant (CPA) • Certified Public Accountant (CPA)
• Certified Management Accountant (CMA) • Certified Management Accountant (CMA)
PERNYATAAN INDEPENDENSI KOMITE AUDIT AUDIT COMMITTEE INDEPENDENCE STATEMENT
Seluruh anggota Komite Audit berkomitmen untuk All members of the Audit Committee are committed to
menjunjung tinggi prinsip Good Corporate Governance (GCG) upholding the principles of Good Corporate Governance
dengan bersikap objektif, profesional, dan independen (GCG) by maintaining an objective, professional, and
dalam menjalankan tugasnya. Komite Audit tidak akan independent stance in the performance of their duties. The
mengambil keputusan di bawah tekanan dan intervensi dari Audit Committee will not make decisions under pressure
pihak manapun dan menghindari setiap potensi benturan or interference from any party, and will avoid any potential
kepentingan. Seluruh anggota Komite Audit tidak memiliki conflicts of interest. All members of the Audit Committee do
hubungan afiliasi baik secara kekeluargaan maupun not have any affiliations, whether familial or business-related,
hubungan bisnis dengan anggota Dewan Komisaris, Direksi with members of the Board of Commissioners, Board of
dan Pemegang Saham Utama dan/atau Pengendali. Directors, and Major and/or Controlling Shareholders.
Tabel Independensi Komite Audit Tahun 2025 Table for the Audit Committee Independence in 2025
Aspek Independensi Amral Erlin
Husnedi Sugianto
Independence Aspect Ahmad Sarwin
Bukan merupakan orang dalam di Kantor Akuntan Publik, Kantor Konsultan Hukum, atau
pihak lain yang memberi jasa audit, jasa non-audit, dan/atau jasa konsultasi lain kepada
Perseroan dalam waktu enam bulan terakhir. | Is not an insider of a Public Accounting √ √ √ √
Firm, Law Consulting Firm, or any other party that has provided audit services, non-audit
services, and/or other consulting services to the Company within the past six months.
Bukan merupakan orang yang memiliki wewenang dan tanggung jawab untuk
merencanakan, memimpin, atau mengendalikan kegiatan Perseroan dalam waktu enam
√ √ √ √
bulan terakhir. | Is not a person who has the authority and responsibility to plan, lead, or
control the activities of the Company within the past six months.
Tidak mempunyai saham langsung maupun tidak langsung pada Emiten atau Perusahaan
√ √ √ √
Publik | Does not hold shares, directly or indirectly, in the Issuer or Public Company.
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Aspek Independensi Amral Erlin
Husnedi Sugianto
Independence Aspect Ahmad Sarwin
Tidak mempunyai hubungan Afiliasi dengan anggota Dewan Komisaris, anggota Direksi,
atau Pemegang Saham Utama Emiten atau Perusahaan Publik. | Does not have an
√ √ √ √
Affiliated relationship with members of the Board of Commissioners, members of the
Board of Directors, or the Principal Shareholders of the Issuer or Public Company.
Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang berkaitan
dengan kegiatan usaha Emiten atau Perusahaan Publik | Does not have a business
√ √ √ √
relationship, either directly or indirectly, related to the business activities of the Issuer or
Public Company.
RAPAT KOMITE AUDIT AUDIT COMMITTEE MEETINGS
Kebijakan Rapat Meeting Policy
Berdasarkan Piagam Komite Audit, kebijakan Pursuant to the Audit Committee Charter, the policy governing
penyelenggaraan rapat Komite Audit diatur sebagai berikut: the conduct of Audit Committee meetings is regulated as
follows:
1. Komite Audit menyelenggarakan rapat secara berkala 1. The Audit Committee holds meetings on a regular basis
dengan frekuensi sekurang-kurangnya 6 (enam) kali with a frequency of at least 6 (six) times per calendar
dalam satu tahun kalender, dengan perencanaan satu kali year, planned at once every two months. In the event of
setiap dua bulan. Dalam hal terdapat penyesuaian jadwal, schedule adjustments, the Audit Committee shall ensure
Komite Audit tetap memastikan terpenuhinya jumlah that the minimum number of meetings is fulfilled and that
rapat minimal dan keberlangsungan fungsi pengawasan the Audit Committee's supervisory function continues to
Komite Audit secara efektif. operate effectively.
2. Rapat Komite Audit dapat diselenggarakan apabila 2. An Audit Committee meeting may be convened if
dihadiri oleh lebih dari 1/2 (satu per dua) jumlah anggota. attended by more than 1/2 (one-half) of the total number
of members.
3. Keputusan rapat Komite Audit diambil berdasarkan 3. Resolutions at Audit Committee meetings are adopted
musyawarah untuk mufakat. through deliberation to reach consensus.
4. Setiap rapat Komite Audit dituangkan dalam risalah rapat, 4. Each Audit Committee meeting is recorded in the minutes
termasuk apabila terdapat perbedaan pendapat, yang of the meeting, including any differences of opinion,
ditandatangani oleh seluruh anggota Komite Audit yang which are signed by all attending members of the Audit
hadir dan disampaikan kepada Dewan Komisaris. Committee and submitted to the Board of Commissioners.
5. Rapat dapat dilakukan tidak secara fisik, tetapi melalui 5. Meetings may be conducted without physical presence,
media telekonferensi atau sarana media lainnya yang but through teleconference or other media that enable all
memungkinkan semua peserta rapat Komite Audit Audit Committee meeting participants to see and hear
saling melihat dan mendengar secara langsung serta one another directly and to participate in the meeting.
berpartisipasi dalam rapat.
6. Anggota Komite Audit dari pihak independen atau pihak 6. An independent member of the Audit Committee
lain yang ditunjuk oleh Ketua Komite Audit akan bertindak or another party appointed by the Chairman of the
sebagai sekretaris yang bertugas mencatat dan membuat Audit Committee shall act as secretary, responsible
risalah rapat Komite Audit. for recording and preparing the minutes of the Audit
Committee meeting.
7. Anggota Komite Audit yang ditunjuk sebagai sekretaris 7. The member of the Audit Committee appointed as
sebagaimana angka 6 tersebut, melaksanakan tugas secretary as referred to in point 6 above shall carry out
kesekretariatan antara lain: secretarial duties, including:
a. Mengatur jadwal rapat; a. Arranging meeting schedules.
b. Mengusulkan dan menghubungi narasumber yang b. Proposing and contacting the required resource
diperlukan; persons.
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06 Tata Kelola Perusahaan
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c. Menyiapkan dan mendistribusikan undangan dan c. Preparing and distributing meeting invitations and
materi rapat; materials.
d. Menyusun dan mendistribusikan risalah rapat. d. Preparing and distributing minutes of meetings.
Pelaksanaan rapat bersama pihak internal dan eksternal The conduct of meetings with internal and external parties
perusahaan merupakan bentuk pengawasan Komite Audit of the Company represents a form of oversight by the
terhadap proses audit internal maupun audit eksternal. Audit Committee over both the internal and external audit
processes.
Frekuensi dan Kehadiran Rapat Meeting Frequency and Attendance
Pada tahun 2025, Komite Audit mengadakan 7 (tujuh) kali rapat. In 2025, the Audit Committee held 7 (seven) meetings. Audit
Rapat Komite Audit dapat dilakukan dengan mengundang Committee meetings may be conducted by inviting relevant
unit kerja atau divisi terkait yang berada di bawah Direksi, work units or divisions under the Board of Directors, or by
atau mengundang akuntan publik yang melakukan audit atas inviting the public accountant conducting the audit of the
laporan keuangan Perseroan. Pelaksanaan rapat bersama Company's financial statements. The conduct of meetings
pihak internal dan eksternal perusahaan merupakan bentuk with internal and external parties of the Company represents
pengawasan Komite Audit terhadap proses audit internal a form of oversight by the Audit Committee over both the
maupun audit eksternal. internal and external audit processes.
Tabel Frekuensi dan Kehadiran Rapat Komite Audit Tahun Table of Audit Committee Meeting Frequency and
2025 Attendance in 2025
Persentase
Jumlah
Jumlah Rapat Kehadiran (%)
Nama Jabatan Kehadiran
Number of Attendance
Name Position Number of
Meetings Percentage
Attendances
(%)
Husnedi 4 4 100
Ketua Komite Audit |
Chairman of the Audit Committee
Prijo Sambodo* 3 3 100
Anggota Komite Audit |
Sugianto 7 7 100
Member of the Audit Committee
Anggota Komite Audit |
Amral Ahmad 1 1 100
Member of the Audit Committee
Anggota Komite Audit |
Erlin Sarwin** 6 6 100
Member of the Audit Committee
*) Diberhentikan dengan hormat per 13 Agustus 2025. | Honorably dismissed effective August 13, 2025.
**) Diberhentikan dengan hormat per 30 November 2025. | Honorably dismissed effective November 30, 2025.
Agenda Rapat Meeting Agenda
Tabel Agenda Rapat Komite Audit Tahun 2025 Table of the Audit Committee Meeting Agenda in 2025
Tanggal Kehadiran Komite Audit
No Agenda
Date Audit Committee Attendance
1. 20 Februari Penyampaian Laporan Hasil Audit Laporan Keuangan untuk 31 Desember 2024 • Ketua | Chairman: Prijo Sambodo
2025 | | Submission of the Audit Report on the Financial Statements for the year ended 31 • Anggota | Member: Sugianto
February 20, December 2024 • Anggota | Member: Erlin Sarwin
2025
2. 28 April 2025 | 1. Penyampaian Laporan Kinerja Keuangan Triwulan 1 2025 • Ketua | Chairman: Prijo Sambodo
April 28, 2025 2. Penyampaian Laporan Kepatuhan Triwulan 1 2025 • Anggota | Member: Sugianto
3. Penyampaian Laporan Audit Internal Triwulan 1 2025 • Anggota | Member: Erlin Sarwin
1. Submission of the First Quarter 2025 Financial Performance Report
2. Submission of the First Quarter 2025 Compliance Report
3. Submission of the First Quarter 2025 Internal Audit Report
PT Solusi Bangun Indonesia Tbk 255
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Tanggal Kehadiran Komite Audit
No Agenda
Date Audit Committee Attendance
3. 23 Juli 2025 | 1. Penyampaian Laporan Kinerja Keuangan Triwulan 2 2025 • Ketua | Chairman: Prijo Sambodo
July 23, 2025 2. Penyampaian Laporan Kepatuhan Triwulan 2 2025 • Anggota | Member: Sugianto
3. Penyampaian Progres Implementasi ICoFR • Anggota | Member: Erlin Sarwin
4. Penyampaian Laporan Audit Internal Triwulan 2 2025
1. Submission of the Second Quarter 2025 Financial Performance Report
2. Submission of the Second Quarter 2025 Compliance Report
3. Submission of the ICoFR Implementation Progress
4. Submission of the Second Quarter 2025 Internal Audit Report
4. 16 September Penyampaian Laporan Hasil Audit Laporan Keuangan Interim Juni 2025 | Submission of • Ketua | Chairman: Husnedi
2025 | the Audit Report on the Interim Financial Statements for June 2025 • Anggota | Member: Sugianto
September 16, • Anggota | Member: Erlin Sarwin
2025
5. 17 Oktober 1. Penyampaian Laporan Kinerja Keuangan Triwulan 3 2025 • Ketua | Chairman: Husnedi
2025 | October 2. Penyampaian Laporan Kepatuhan Triwulan 3 2025 • Anggota | Member: Sugianto
17, 2025 3. Penyampaian Progres Implementasi ICoFR • Anggota | Member: Erlin Sarwin
4. Penyampaian Laporan Audit Internal Triwulan 3 2025
1. Submission of the Financial Performance Report for the Third Quarter of 2025
2. Submission of the Compliance Report for the Third Quarter of 2025
3. Submission of the Progress Update on ICoFR Implementation
4. Submission of the Internal Audit Report for the Third Quarter of 2025
6. 18 November Penyampaian Rencana Audit Laporan Keuangan 2025 | Submission of the 2025 • Ketua | Chairman: Husnedi
2025 | Financial Statements Audit Plan • Anggota | Member: Sugianto
November 18, • Anggota | Member: Erlin Sarwin
2025
7. 8 Desember Penyampaian Laporan Hasil Audit Laporan Keuangan Interim Desember 2025 | • Ketua | Chairman: Husnedi
2025 | Submission of the Audit Report on the December 2025 Interim Financial Statements • Anggota | Member: Sugianto
December 8, • Anggota | Member: Amral Ahmad
2025
PROGRAM PENGEMBANGAN KOMPETENSI COMPETENCY DEVELOPMENT PROGRAM
Kebijakan Policy
Secara berkala, Perseroan memberikan kesempatan yang The Company regularly provides equal opportunities for
sama kepada seluruh insan Perseroan untuk ikut serta all members of the Company to participate in competency
dalam program pengembangan kompetensi berupa program development programs, including training sessions,
pengembangan kompetensi seperti pelatihan, workshop, workshops, seminars, and conferences. The purpose of these
seminar, ataupun konferensi. Tujuan dari program tersebut programs is to broaden the knowledge and perspectives of
adalah untuk memperluas pengetahuan dan wawasan setiap every member of the Company.
insan Perseroan.
Program Pengembangan Kompetensi Komite Audit Audit Committee Competency Development Program
Di sepanjang tahun 2025, Komite Audit telah mengikuti Throughout 2025, the Audit Committee participated in the
program pengembangan kompetensi sebagai berikut: following competency development programs:
Tabel Pengembangan Kompetensi Komite Audit Tahun Table of Audit Committee Competency Development
2025 Programs in 2025
Tanggal Penyelenggara
No Program
Date Organizer
20 November – 21 November
Pelatihan Qualified Risk Governance Professional (QRGP) | Centre for Risk Management &
1 2025 | November 20–21,
Qualified Risk Governance Professional (QRGP) Training Sustainability (CRMS)
2025
16 Desember – 18 Desember
Pelatihan ESG Risk Management | Centre for Risk Management &
2 2025 | December 16–18,
ESG Risk Management Training Sustainability (CRMS)
2025
Ikatan Komite Audit Indonesia
Training Financial Statement Fraud: Prevention and Detection |
3 24 Juli 2025 | July 24, 2025 | Indonesian Audit Committee
Financial Statement Fraud: Prevention and Detection Training
Association
Pelatihan Certified Governance Oversight Professional (CGOP) | 13 Agustus – 14 Agustus Centre for Risk Management &
4
Certified Governance Oversight Professional (CGOP) Training 2025 | August 13–14, 2025 Sustainability (CRMS)
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06 Tata Kelola Perusahaan
Good Corporate Governance
Tanggal Penyelenggara
No Program
Date Organizer
12 Februari 2025 |
5 Mandiri Investment Forum 2025 Bank Mandiri
February 12, 2025
Navigating the ASEAN Impact of Updated US Corporate Compliance 13 Februari 2025 |
6 Ernst & Young
Expectations February 13, 2025
EY Indonesia Thought Leadership Corporate Financial Reporting 25 September 2025 |
7 Ernst & Young
Updates Webinar September 25, 2025
4 Desember 2025 |
8 AI & Its Impact on Future of Tax Ernst & Young
December 4, 2025
PELAKSANAAN TUGAS KOMITE AUDIT IMPLEMENTATION OF AUDIT COMMITTEE DUTIES
Di sepanjang tahun 2025, Komite Audit telah melaksanakan Throughout 2025, the Audit Committee carried out its duties
tugas dan tanggung jawabnya sebagai berikut: and responsibilities as follows:
1. Mendukung pengawasan Dewan Komisaris terhadap 1. Supporting the Board of Commissioners' oversight of
Direksi berdasarkan Piagam Komite Audit dan regulasi the Board of Directors pursuant to the Audit Committee
yang berlaku. Charter and applicable regulations.
2. Menelaah pelaporan keuangan, efektivitas ICoFR, 2. Reviewing financial reporting, the effectiveness of ICoFR,
audit internal dan eksternal, serta kepatuhan terhadap internal and external audits, and regulatory compliance.
peraturan perundang-undangan.
3. Menilai proses pelaporan keuangan dan pengendalian 3. Assessing the financial reporting process and internal
internal controls.
4. Meninjau proses tata kelola yang memengaruhi reputasi 4. Reviewing governance processes that affect the
perusahaan Company's reputation.
5. Menyelenggarakan 7 (tujuh) rapat sebagai bukti 5. Holding 7 (seven) meetings as evidence of active and
pengawasan aktif dan responsif. responsive oversight.
6. Menyempurnakan Piagam Komite Audit dan 6. Enhancing the Audit Committee Charter and aligning the
menyelaraskan rencana kerja Audit Internal dengan Internal Audit work plan with applicable regulations.
regulasi yang berlaku.
KOMITE PEMANTAU RISIKO RISK MONITORING COMMITTEE
Komite Pemantau Risiko dibentuk oleh Dewan Komisaris The Risk Monitoring Committee was established by the Board
untuk mendukung pelaksanaan fungsi pengawasan atas of Commissioners to support the exercise of the oversight
penerapan manajemen risiko Perusahaan secara menyeluruh, function over the implementation of the Company's risk
efektif, dan berkesinambungan. Peran ini dijalankan melalui management in a comprehensive, effective, and sustainable
penetapan tujuan, kewenangan, komposisi, mekanisme rapat manner. This role is carried out through the establishment of
dan tata kerja operasional, termasuk persyaratan pelaporan objectives, authority, composition, meeting mechanisms, and
serta tanggung jawab dalam menelaah kecukupan kebijakan, operational procedures, including reporting requirements and
kerangka kerja, dan proses pengelolaan risiko. responsibilities in reviewing the adequacy of risk management
policies, frameworks, and processes.
PEDOMAN KOMITE PEMANTAU RISIKO RISK MONITORING COMMITTEE GUIDELINES
Komite Pemantau Risiko memiliki Piagam Komite Pemantau The Risk Monitoring Committee has a Risk Monitoring
Risiko sebagai panduan dalam menjalankan tugas dan Committee Charter as a guide in carrying out its duties and
tanggung jawab sesuai dengan ketentuan yang berlaku. responsibilities in accordance with applicable provisions. The
Piagam Komite Pemantau Risiko diterbitkan pada 24 Maret Risk Monitoring Committee Charter was issued on March
2025 dan antara lain mengatur ketentuan tentang: 24, 2025 and governs, among other matters, provisions
concerning:
PT Solusi Bangun Indonesia Tbk 257
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• Struktur dan Keanggotaan; • Structure and Membership;
• Masa Jabatan; • Term of Office;
• Persyaratan Keanggotaan; • Membership Requirements;
• Kualifikasi Anggota; • Member Qualifications;
• Tugas dan Tanggung Jawab; • Duties and Responsibilities;
• Hak dan Wewenang; • Rights and Authorities;
• Kode Etik dan Kerahasiaan; • Code of Conduct and Confidentiality;
• Rapat; • Meetings;
• Pengungkapan dan Laporan; • Disclosure and Reporting;
• Larangan. • Prohibitions.
Piagam Komite Pemantau Risiko ditinjau secara berkala The Risk Monitoring Committee Charter is reviewed on a
dan dapat diperbarui apabila dianggap perlu dengan tetap periodic basis and may be updated as deemed necessary,
memperhatikan ketentuan dan perundang-undangan yang with due regard to applicable statutory and regulatory
berlaku. provisions.
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Berdasarkan pedoman, Komite Pemantau Risiko memiliki Pursuant to its guidelines, the Risk Monitoring Committee has
tugas dan tanggung jawab sebagai berikut: the following duties and responsibilities:
1. Tugas Komite ditetapkan oleh Dewan Komisaris 1. The Committee's duties are established by the Board
dalam Piagam Komite Pemantau Risiko sesuai dengan of Commissioners in the Risk Monitoring Committee
kebutuhan Dewan Komisaris. Charter in accordance with the needs of the Board of
Commissioners.
2. Dewan Komisaris menetapkan Piagam Komite 2. The Board of Commissioners establishes the Committee
berdasarkan usulan Komite dan dokumen asli Charter based on the Committee's proposals, and the
Piagam Komite disampaikan kepada Direksi untuk original Charter document is submitted to the Board of
didokumentasikan. Directors for documentation.
3. Komite bertanggung jawab kepada Dewan Komisaris 3. The Committee is accountable to the Board of
dan harus menyampaikan laporan kepada Dewan Commissioners and is required to submit a report to the
Komisaris atas setiap pelaksanaan tugas, disertai dengan Board of Commissioners on each execution of its duties,
rekomendasi jika diperlukan. accompanied by recommendations where necessary.
4. Komite berkewajiban melakukan pemantauan dan 4. The Committee is obligated to monitor and review Risk
penelaahan terhadap laporan Manajemen Risiko dan Management reports and other reports related to the
laporan lainnya terkait penerapan Manajemen Risiko implementation of the Company's Risk Management.
Perusahaan.
5. Komite berkewajiban melakukan pemantauan dan 5. The Committee is obligated to monitor and evaluate
evaluasi atas kesesuaian penerapan kebijakan dan the conformity of Risk Management policy and strategy
strategi Manajemen Risiko. implementation.
6. Komite dapat memberikan rekomendasi kepada Dewan 6. The Committee may provide recommendations to the
Komisaris atas hal yang mendukung efektivitas penerapan Board of Commissioners on matters that support the
dan kesesuaian kebijakan Manajemen Risiko Perusahaan. effectiveness of implementation and the conformity of
the Company's Risk Management policies.
7. Komite berkewajiban melaksanakan pemantauan dan 7. The Committee is obligated to carry out monitoring
evaluasi terhadap pelaksanaan fungsi Manajemen Risiko and evaluation of the implementation of other Risk
lainnya sesuai dengan ketentuan peraturan perundang- Management functions in accordance with applicable
undangan, dan anggaran dasar Perusahaan. statutory and regulatory provisions and the Company's
Articles of Association.
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06 Tata Kelola Perusahaan
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8. Komite berkewajiban melaksanakan evaluasi terhadap 8. The Committee is obligated to carry out evaluation of
rencana pengembangan implementasi kebijakan the development plan for the implementation of Risk
Manajemen Risiko berdasarkan nilai Risk Maturity Index Management policies based on the Company's Risk
Perusahaan. Maturity Index value.
9. Komite berkewajiban melaksanakan evaluasi terhadap 9. The Committee is obligated to carry out evaluation of the
rencana aksi korporasi Perusahaan sesuai permintaan Company's corporate action plans upon request by the
Dewan Komisaris, termasuk namun tidak terbatas pada Board of Commissioners, including but not limited to the
aspek risiko pada aksi korporasi tersebut. risk aspects of such corporate actions.
10. Berkoordinasi dengan komite lain yang berada di bawah 10. To coordinate with other committees under the Board of
Dewan Komisaris untuk mengevaluasi penerapan ICOFR Commissioners to evaluate the implementation of ICOFR
pada Perusahaan. within the Company.
KOMPOSISI KOMITE PEMANTAU RISIKO RISK MONITORING COMMITTEE COMPOSITION
Komposisi Komite Pemantau Risiko diketuai oleh Komisaris The Risk Monitoring Committee is chaired by an Independent
Independen dengan anggota berasal dari anggota Komisaris Commissioner, with members drawn from Commissioner
dan Profesional Independen yang berpengalaman. members and experienced Independent Professionals.
Komite yang bertugas saat ini diangkat berdasarkan surat The currently serving Committee was appointed pursuant
Keputusan Dewan Komisaris Perseroan pada tanggal 2 to the Board of Commissioners' Decree dated September
September 2025 dan berlaku efektif sejak tanggal 29 2, 2025, effective August 29, 2025, with the following
Agustus 2025 dengan komposisi sebagai berikut: composition:
Tabel Komposisi Komite Pemantau Risiko Tahun 2025 Table of Risk Monitoring Committee Composition in 2025
Nama Jabatan Dasar Pengangkatan Terakhir Masa Jabatan
Name Position Basis of Recent Appointment Term Appointment
Menjabat sejak 29 Agustus
Surat Keputusan Dewan Komisaris Tanggal 2 September 2025 hingga penutupan
Agnes Marcellina
2025 | Board of Commissioners' Decree dated RUPST 2030 | Serving from
Tjhin
Ketua Komite September 2, 2025 August 29, 2025 until the
Pemantau Risiko | close of the 2030 AGMS
Chairperson of the Risk Diberhentikan dengan hormat
Monitoring Committee Surat Keputusan Dewan Komisaris Tanggal 20 Desember efektif terhitung sejak tanggal
2024 untuk periode jabatan pertama | Board of
Prijo Sambodo* 12 Agustus 2025 | Honorably
Commissioners' Decree dated December 20, 2024 for
dismissed effective August
the first term of office
12, 2025
Menjabat sejak 29 Agustus
Anggota Komite
Surat Keputusan Dewan Komisaris Tanggal 2 September 2025 hingga penutupan
Pemantau Risiko |
Prasetyo Suharto 2025 | Board of Commissioners' Decree dated RUPST 2030 | Serving from
Member of the Risk
September 2, 2025 August 29, 2025 until the
Monitoring Committee
close of the 2030 AGMS
Menjabat sejak 1 Desember
Anggota Komite Surat Keputusan Dewan Komisaris Tanggal 20 Desember
2024 sampai dengan 30
Pemantau Risiko | 2024 untuk periode jabatan pertama | Board of
Moch Qomarul Huda November 2027 | Serving
Member of the Risk Commissioners' Decree dated December 20, 2024 for
from December 1, 2024 until
Monitoring Committee the first term of office
November 30, 2027
*) Diberhentikan dengan hormat efektif terhitung sejak tanggal 12 Agustus 2025. | Honorably dismissed effective August 12, 2025.
PT Solusi Bangun Indonesia Tbk 259
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PROFIL KOMITE PEMANTAU RISIKO RISK MONITORING COMMITTEE PROFILE
Ketua Komite Pemantau Risiko Chairwoman of the Risk Monitoring Committee
AGNES MARCELLINA TJHIN
Ketua Komite Pemantau Risiko
Chairwoman of the Risk Monitoring Committee
Dasar Pengangkatan | Surat Keputusan Dewan Komisaris Tanggal 2 September 2025 |
Basis of Appointment AppointmentBoard of Commissioners' Decree dated September 2, 2025
Agnes Marcellina Tjhin adalah Komisaris Independen Agnes Marcellina Tjhin is an Independent Commissioner
Perseroan. Profil beliau disajikan pada bagian profil Dewan of the Company. Her profile is presented in the Board of
Komisaris pada Laporan Tahunan ini. Commissioners Profiles section of this Annual Report.
PRIJO SAMBODO*
Ketua Komite Pemantau Risiko
Chairman of the Risk Monitoring Committee
Dasar Pengangkatan | Surat Keputusan Dewan Komisaris Tanggal 20 Desember 2024 untuk periode jabatan pertama |
Basis of Appointment Honorably dismissed effective August 12, 2025.
*) Diberhentikan dengan hormat efektif terhitung sejak tanggal 12 Agustus 2025 | Honorably dismissed effective August 12, 2025.
Prijo Sambodo adalah Komisaris Utama dan Komisaris Prijo Sambodo served as President Commissioner and
Independen. Profil beliau disajikan pada bagian profil Dewan Independent Commissioner. His profile is presented in the
Komisaris pada Laporan Tahunan ini. Board of Commissioners Profiles section of this Annual
Report.
Anggota Komite Pemantau Risiko Members of the Risk Monitoring Committee
PRASETYO SUHARTO
Anggota Komite Pemantau Risiko
Member of the Risk Monitoring Committee
Dasar Pengangkatan | Surat Keputusan Dewan Komisaris Tanggal 2 September 2025 |
Basis of Appointment Board of Commissioners' Decree dated September 2, 2025
Prasetyo Suharto adalah Komisaris Perseroan. Profil beliau Prasetyo Suharto is a Commissioner of the Company. His
disajikan pada bagian profil Dewan Komisaris pada Laporan profile is presented in the Board of Commissioners Profiles
Tahunan ini. section of this Annual Report.
MOCH QOMARUL HUDA
Anggota Komite Pemantau Risiko
Member of the Risk Monitoring Committee
Dasar Surat Keputusan Dewan Komisaris Tanggal 20 Desember Board of Commissioners' Decree dated December 20,
Pengangkatan 2024 untuk periode jabatan pertama 2024 for the first term of office
Basis of
Appointment
Warga Negara Indonesia Indonesian
Citizenship
Usia 34 tahun 34 years old
Age
Domisili Tangerang Selatan South Tangerang
Domicile
Riwayat Pendidikan Sarjana Teknik Industri, Institut Teknologi Bandung (2009) Bachelor of Industrial Engineering, Institut Teknologi
Educational Bandung (2009)
Background
Pengalaman Kerja • Risk Management Senior Officer PT Semen Indonesia • Risk Management Senior Officer, PT Semen Indonesia
Work Experience (Persero) Tbk. (2020 – sekarang) (Persero) Tbk. (2020–present)
• Portfolio Management Officer PT Semen Indonesia • Portfolio Management Officer, PT Semen Indonesia
(Persero) Tbk. (2018 – 2020) (Persero) Tbk. (2018–2020)
Rangkap Jabatan Risk Management Senior Officer PT Semen Indonesia Risk Management Senior Officer at PT Semen Indonesia
Concurrent Position (Persero) Tbk. (Persero) Tbk.
Sertifikasi CRP, CCP, CGP CRP, CCP, CGP
Certification
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06 Tata Kelola Perusahaan
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PERNYATAAN INDEPENDENSI KOMITE PEMANTAU RISK MONITORING COMMITTEE INDEPENDENCE
RISIKO STATEMENT
Perseroan menjamin bahwa seluruh anggota Komite The Company guarantees that all members of the Risk
Pemantau Risiko telah menjalankan fungsinya secara Monitoring Committee have performed their functions
independen. Seluruh anggota Komite Pemantau Risiko independently. All members of the Risk Monitoring
berkomitmen untuk menjunjung tinggi prinsip GCG dengan Committee are committed to upholding the principles
bersikap objektif, profesional, dan independen dalam of GCG by maintaining an objective, professional, and
menjalankan tugasnya. Komite Pemantau Risiko tidak akan independent stance in the performance of their duties.
mengambil keputusan di bawah tekanan dan intervensi dari The Risk Monitoring Committee will not make decisions
pihak mana pun dan menghindari setiap potensi benturan under pressure or interference from any party, and will
kepentingan. Seluruh anggota Komite Pemantau Risiko tidak avoid any potential conflicts of interest. All members of the
memiliki hubungan afiliasi baik secara kekeluargaan maupun Risk Monitoring Committee have no affiliated relationships,
hubungan bisnis dengan anggota Dewan Komisaris, Direksi whether familial or business-related, with members of the
dan Pemegang Saham Utama dan/atau Pengendali. Board of Commissioners, Board of Directors, and Major and/
or Controlling Shareholders.
RAPAT KOMITE PEMANTAU RISIKO RISK MONITORING COMMITTEE MEETINGS
Kebijakan Rapat Meeting Policy
Ketentuan mengenai rapat Komite Pemantau Risiko diatur The provisions governing Risk Monitoring Committee
dalam Piagam Komite Pemantau Risiko sebagai berikut: meetings are regulated in the Risk Monitoring Committee
Charter as follows:
1) Rapat Komite diselenggarakan secara berkala sekurang- 1) Committee meetings are held on a regular basis at least 1
kurangnya 1 (satu) kali dalam 3 (tiga) bulan. (one) time every 3 (three) months.
2) Jika dipandang perlu, Rapat Komite dapat diselenggarakan 2) Where deemed necessary, Committee meetings may
atas permintaan Ketua Komite di luar jadwal Rapat Komite be convened at the request of the Committee Chairman
sebagaimana angka 1 di atas. outside of the scheduled Committee meeting as referred
to in point 1 above.
3) Rapat komite hanya diselenggarakan apabila: 3) Committee meetings may only be convened if:
a. Dihadiri oleh Ketua Komite. a. Attended by the Committee Chairman.
b. Dihadiri oleh mayoritas anggota komite. b. Attended by a majority of the committee members.
4) Hasil rapat komite wajib dituangkan dalam risalah rapat 4) The results of committee meetings must be recorded in
dan didokumentasikan secara baik. minutes of meeting and properly documented.
5) Risalah rapat Komite wajib disampaikan secara tertulis 5) The minutes of Committee meetings must be submitted
kepada Dewan Komisaris. in writing to the Board of Commissioners.
Frekuensi dan Kehadiran Rapat Meeting Frequency and Attendance
Pada tahun 2025, Komite Pemantau Risiko mengadakan In 2025, the Risk Monitoring Committee held 6 (six) meetings.
6 (enam) kali rapat. Rapat Komite Pemantau Risiko dapat Risk Monitoring Committee meetings may be conducted by
dilakukan dengan mengundang unit kerja dan divisi terkait inviting relevant work units and divisions under the Board of
yang berada di bawah Direksi. Directors.
PT Solusi Bangun Indonesia Tbk 261
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Tabel Frekuensi dan Kehadiran Rapat Komite Pemantau Table of Risk Monitoring Committee Meeting Frequency
Risiko Tahun 2025 and Attendance in 2025
Persentase
Jumlah
Jumlah Rapat Kehadiran (%)
Nama Jabatan Kehadiran
Number of Attendance
Name Position Number of
Meetings Percentage
Attendances
(%)
Agnes Marcellina Tjhin 3 3 100
Ketua Komite Pemantau Risiko | Chairperson of the Risk
Monitoring Committee
Prijo Sambodo* 3 3 100
Anggota Komite Pemantau Risiko |
Prasetyo Suharto 3 3 100
Member of the Risk Monitoring Committee
Anggota Komite Pemantau Risiko |
Moch Qomarul Huda 6 6 100
Member of the Risk Monitoring Committee
*) Diberhentikan dengan hormat efektif terhitung sejak tanggal 12 Agustus 2025 | Honorably dismissed effective August 12, 2025.
Agenda Rapat Meeting Agenda
Tabel Agenda Rapat Komite Pemantau Risiko Tahun 2025 Table of Risk Monitoring Committee Meeting Agenda in
2025
Tanggal Agenda Rapat
No
Date Meeting Agenda
1 10 Maret 2025 | • Evaluasi Metrik Strategi Risiko
March 10, 2025 • Evaluasi Risiko Korporat Solusi Bangun Indonesia Tahun 2025
• Evaluation of Risk Strategy Metrics
• Evaluation of Solusi Bangun Indonesia's 2025 Corporate Risks
2 2 Juni 2025 | • Finalisasi Laporan Penerapan Manajemen Risiko Solusi Bangun Indonesia Tahun Buku 2024
June 2, 2025 • Evaluasi Perhitungan Peringkat Komposit Risiko Solusi Bangun Indonesia Tahun Buku 2024
• Finalization of the Solusi Bangun Indonesia Risk Management Implementation Report for the 2024 Fiscal Year
• Evaluation of the Calculation of Solusi Bangun Indonesia's Risk Composite Rating for the 2024 Fiscal Year
3 16 Juli 2025 | • Persetujuan Metrik Strategi Risiko Solusi Bangun Indonesia Tahun 2025
July 16, 2025 • Evaluasi Pelaksanaan Pelaporan Periodik Risiko Korporat Solusi Bangun Indonesia 2025
• Persiapan Interview Dewan Komisaris untuk Risk Maturity Index Tahun Buku 2024
• Approval of Solusi Bangun Indonesia's 2025 Risk Strategy Metrics
• Evaluation of the Implementation of Solusi Bangun Indonesia's 2025 Corporate Risk Periodic Reporting
• Preparation for the Board of Commissioners' Interview for the Risk Maturity Index for the 2024 Fiscal Year
4 3 September 2025 | • On-boarding Komite Pemantau Risiko pasca perubahan Dewan Komisaris
September 3, 2025 • Diskusi Update Progres Risiko Korporat Solusi Bangun Indonesia Tahun 2025
• On-boarding of the Risk Monitoring Committee following changes to the Board of Commissioners
• Discussion on Progress Updates of Solusi Bangun Indonesia's 2025 Corporate Risks
5 3 Desember 2025 | • Update Hasil Penilaian RMI Tahun Buku 2024 dan Rencana Peta Jalan Perbaikan Penerapan Manajemen Risiko
December 3, 2025 • Evaluasi Laporan Penerapan Manajemen Risiko Q3 2025
• Pembahasan usulan penguatan fungsi Manajemen Risiko di Solusi Bangun Indonesia
• Update on the Results of the RMI Assessment for the 2024 Fiscal Year and the Risk Management Implementation Improvement
Roadmap Plan
• Evaluation of the Q3 2025 Risk Management Implementation Report
• Discussion of proposals for strengthening the Risk Management function at Solusi Bangun Indonesia
6 24 Desember 2025 | • Update Prognosis Realisasi Residual Risiko Korporat Tahun 2025
December 24, 2025 • Evaluasi Prognosis hasil Perhitungan Peringkat Komposit Risiko Tahun 2025
• Update awal Draf Rancangan RKAP Solusi Bangun Indonesia Tahun 2026
• Update on the Prognosis of Corporate Risk Residual Realization for 2025
• Evaluation of the Prognosis of the 2025 Risk Composite Rating Calculation Results
• Preliminary Update on the Draft Solusi Bangun Indonesia Work Plan and Budget (RKAP) for 2026
PROGRAM PENGEMBANGAN KOMPETENSI COMPETENCY DEVELOPMENT PROGRAM
Kebijakan Policy
Secara berkala, Perseroan memberikan kesempatan yang The Company regularly provides equal opportunities
sama kepada seluruh insan Perseroan untuk ikut serta dalam to all Company personnel to participate in competency
program pengembangan kompetensi berupa program- development programs, such as training, workshops,
program pengembangan kompetensi seperti pelatihan, seminars, conferences, and working visits. The objective of
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06 Tata Kelola Perusahaan
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workshop, seminar, conference, ataupun dalam bentuk these programs is to broaden the knowledge and insight of
kunjungan kerja. Tujuan dari program tersebut adalah untuk all Company personnel.
memperluas pengetahuan dan wawasan setiap insan
Perseroan.
Program Pengembangan Kompetensi Komite Pemantau Risk Monitoring Committee Competency Development
Risiko Program
Di sepanjang tahun 2025, Komite Pemantau Risiko telah Throughout 2025, the Risk Monitoring Committee
mengikuti program pengembangan kompetensi sebagai participated in the following competency development
berikut: programs:
Tabel Pengembangan Kompetensi Komite Pemantau Table of Risk Monitoring Committee Competency
Risiko Tahun 2025 Development Programs in 2025
Tanggal Penyelenggara
No Program
Date Organizer
Webinar Rewriting the Rulebook: How AI is Transforming Organizational 27 Mei |
1 CRMS
Compliance May 27
Webinar ESG Series: Panduan Navigasi Korporasi - CSR. ESG. & SDG dalam
Konteks Perang Tarif. Perubahan Rantai Pasokan Global. dan Keberlanjutan Bisnis 11 Juni | PT Sinergi Daya Prima
2
| ESG Series Webinar: Corporate Navigation Guide: CSR, ESG & SDGs in the June 11 (associated with LSP MKS)
Context of Trade Wars, Global Supply Chain Changes, and Business Sustainability
16 Juli |
3 Accounting Foundations: Cost-Based Pricing Strategies LinkedIn Learning
July 16
16 Juli |
4 Business Development Foundations: Researching Market and Customer Needs LinkedIn Learning
July 16
18 Agustus |
5 Critical Thinking for Better Judgment and Decision-Making LinkedIn Learning
August 18
Workshop Internal Control over Financial Report (ICoFR) 2025 | Workshop on 28 Agustus |
6 Deloitte
Internal Control over Financial Reporting (ICoFR) 2025 August 28
12 September |
7 Effective Internal Control: Concept & Implementation CRMS
September 12
Workshop Penilaian Risk Maturity Index SIG Tahun Buku 2024 | Workshop on SIG 7 Oktober |
8 Parker Russel Indonesia
Risk Maturity Index Assessment for the 2024 Fiscal Year October 7
PELAKSANAAN TUGAS KOMITE PEMANTAU RISIKO IMPLEMENTATION OF RISK MONITORING COMMITTEE
DUTIES
Sepanjang tahun 2025, Komite Pemantau Risiko telah Throughout 2025, the Risk Monitoring Committee carried
melaksanakan tugas dan tanggung jawab yang mengacu out its duties and responsibilities in accordance with the Risk
pada Piagam Komite Pemantau Risiko, arahan Dewan Monitoring Committee Charter, the directives of the Board
Komisaris, dan ketentuan perundang-undangan yang berlaku, of Commissioners, and applicable statutory and regulatory
termasuk namun tidak terbatas pada: provisions, including but not limited to the following:
1. Melakukan pengawasan dan memberi masukan dalam 1. Conducting oversight and providing inputs in the
pengembangan kerangka kerja penerapan manajemen development of the risk management implementation
risiko di Perseroan. framework within the Company.
2. Melakukan evaluasi dan memberi masukan terkait 2. Conducting evaluations and providing inputs related to
asesmen risiko-risiko utama yang berdampak dalam the assessment of key risks that impact the achievement
pencapaian sasaran utama Perseroan. of the Company's primary objectives.
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3. Berkoordinasi dengan Fungsi Manajemen Risiko 3. Coordinating with the Company's Risk Management
Perseroan untuk menyusun laporan penerapan Function to prepare risk management implementation
manajemen risiko serta pemantauan terhadap risiko- reports and to monitor the Company's key risks.
risiko utama Perseroan.
4. Melakukan pemantauan terhadap pelaksanaan rencana 4. Monitoring the implementation of risk treatment plans to
perlakuan risiko untuk mengelola dan memitigasi risiko- manage and mitigate the Company's key risks.
risiko utama Perseroan
5. Memberikan masukan terhadap hasil penilaian Risk 5. Providing inputs on the results of the Risk Maturity
Maturity Index dan peta jalan untuk peningkatan Index assessment and the roadmap for enhancing risk
penerapan manajemen risiko management implementation.
6. Mengkaji dan memberikan masukan terkait aspek risiko 6. Reviewing and providing inputs on risk aspects that
yang berpengaruh dan berpotensi mendisrupsi aksi may influence and potentially disrupt corporate actions
korporasi yang dilakukan oleh Perseroan. undertaken by the Company.
KOMITE NOMINASI DAN REMUNERASI NOMINATION AND REMUNERATION
COMMITTEE
Sampai dengan 31 Desember 2025, Perseroan tidak As of December 31, 2025, the Company has not established
membentuk Komite Nominasi dan Remunerasi. Fungsi a Nomination and Remuneration Committee. The Company's
Nominasi dan Remunerasi Perseroan dijalankan oleh Dewan Nomination and Remuneration functions are carried out by
Komisaris dengan merujuk pada arahan dan persetujuan dari the Board of Commissioners with reference to the direction
pemegang saham mayoritas. Kebijakan suksesi Direksi dan and approval of the majority shareholder. The succession
Dewan Komisaris Perseroan merujuk pada kebijakan yang policy for the Company's Board of Directors and Board of
berlaku di Perusahaan induk. Commissioners refers to the policies applicable at the Parent
Company.
ORGAN PENDUKUNG DIREKSI SUPPORTING ORGANS OF THE BOARD OF
DIRECTORS
SEKRETARIS PERUSAHAAN CORPORATE SECRETARY
Sekretaris Perusahaan adalah organ pendukung di bawah The Corporate Secretary is a supporting organ under
Direksi dengan tugas pokok memastikan kelancaran the Board of Directors, with the primary duty of ensuring
komunikasi antara Perseroan dengan para pemangku the smooth communication between the Company and
kepentingan serta menjamin adanya kepatuhan terhadap its stakeholders, as well as ensuring compliance with the
ketentuan Anggaran Dasar dan peraturan perundang- provisions of the Articles of Association and applicable
undangan yang berlaku. Sekretaris Perusahaan juga bertugas statutory and regulatory provisions. The Corporate Secretary
untuk memastikan ketersediaan informasi publik yang dapat is also responsible for ensuring the availability of public
diakses oleh para pemangku kepentingan sesuai regulasi information accessible to stakeholders in accordance with
yang berlaku. applicable regulations.
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Sekretaris Perusahaan diangkat dan diberhentikan The Corporate Secretary is appointed and dismissed by
oleh Direksi atas persetujuan Dewan Komisaris. Dalam the Board of Directors with the approval of the Board of
menjalankan tugasnya, Sekretaris Perusahaan bertanggung Commissioners. In the performance of their duties, the
jawab dan melaporkan kegiatannya secara langsung kepada Corporate Secretary is accountable to and reports their
Direksi. activities directly to the Board of Directors.
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Berdasarkan POJK 35/2014 dan pedoman kerja, Sekretaris Pursuant to OJK Regulation No. 35/2014 and the applicable
Perusahaan memiliki tugas dan tanggung jawab sebagai work guidelines, the Corporate Secretary has the following
berikut: duties and responsibilities:
1. Mengikuti perkembangan Pasar Modal khususnya 1. To monitor developments in the Capital Market,
peraturan perundang-undangan yang berlaku di bidang particularly applicable statutory and regulatory provisions
Pasar Modal. in the field of Capital Markets.
2. Memberikan masukan kepada Direksi dan Dewan 2. To provide inputs to the Company's Board of Directors
Komisaris Perseroan untuk mematuhi ketentuan peraturan and Board of Commissioners to ensure compliance with
perundang-undangan di bidang Pasar Modal. applicable statutory and regulatory provisions in the field
of Capital Markets.
3. Membantu Direksi dan Dewan Komisaris dalam 3. To assist the Board of Directors and Board of
pelaksanaan tata kelola perusahaan yang meliputi: Commissioners in the implementation of corporate
governance, encompassing:
a. Keterbukaan informasi kepada masyarakat, termasuk a. Disclosure of information to the public, including the
ketersediaan informasi pada situs web Perseroan. availability of information on the Company's website.
b. Penyampaian laporan kepada OJK secara tepat b. Timely submission of reports to the OJK.
waktu.
c. Penyelenggaraan dan dokumentasi RUPS. c. Organization and documentation of the GMS.
d. Penyelenggaraan dan dokumentasi rapat Direksi dan/ d. Organization and documentation of Board of Directors
atau Dewan Komisaris. and/or Board of Commissioners meetings.
e. Pelaksanaan program orientasi bagi anggota Direksi e. Implementation of orientation programs for new
dan/atau Dewan Komisaris baru. members of the Board of Directors and/or Board of
Commissioners.
4. Sebagai penghubung antara Perseroan dengan 4. To serve as a liaison between the Company and its
pemegang saham, OJK, dan pemangku kepentingan shareholders, the OJK, and other stakeholders.
lainnya.
5. Menyiapkan Daftar Khusus yang berkaitan dengan Direksi, 5. To prepare the Special Register relating to the Board of
Dewan Komisaris, dan keluarganya, baik di Perseroan Directors, Board of Commissioners, and their families,
maupun afiliasinya. both at the Company and its affiliates.
6. Membuat Daftar Pemegang Saham termasuk kepemilikan 6. To prepare the Register of Shareholders, including
5% atau lebih ( jika diperlukan). ownership of 5% or more (where required).
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PROFIL SEKRETARIS PERUSAHAAN CORPORATE SECRETARY PROFILE
ANDIKA LUKMANA
Sekretaris Perusahaan
Corporate Secretary
60 Tahun | 60 years old
Dasar Surat Keputusan Direksi Tanggal 26 Maret 2019 Board of Directors' Decree dated March 26, 2019
Pengangkatan
Basis of
Appointment
Warga Negara Indonesia Indonesian
Citizenship
Domisili Jakarta Jakarta
Domicile
Riwayat Pendidikan Sarjana Hukum dari Universitas Padjadjaran, Bandung Bachelor of Law, Universitas Padjadjaran, Bandung (1990)
Educational (1990)
Background
Pengalaman Kerja • Group Head Legal, Governance, Risk & Compliance • Group Head of Legal, Governance, Risk & Compliance
Work Experience merangkap sebagai Sektretaris Perusahaan Perseroan concurrently serving as Corporate Secretary of the
(sejak 26 Maret 2019) Company (since March 26, 2019)
• Group Head Legal, Compliance, and Corporate • Group Head of Legal, Compliance, and Corporate
Secretary Perseroan (sejak 18 Maret 2019) Secretary of the Company (since March 18, 2019)
• Staf Khusus Badan Pengusahaan Kawasan • Special Staff of the Batam Free Trade Zone and Free
Perdagangan Bebas dan Pelabuhan Bebas Batam Port Authority (BIFZA) (2017–2019)
(BIFZA) (2017-2019)
• Legal Expert PT Angkasa Pura 1 (Persero) (2016-2017) • Legal Expert, PT Angkasa Pura 1 (Persero) (2016–2017)
• Deputy Corporate Secretary PT Holcim Indonesia Tbk • Deputy Corporate Secretary, PT Holcim Indonesia Tbk
(2011 – 2016) (2011–2016)
• Group Head Legal PT Indosat Tbk (2010 - 2011) • Group Head of Legal, PT Indosat Tbk (2010–2011)
• Legal Departement PT Indosat Tbk (1993 - 2010) • Legal Department, PT Indosat Tbk (1993–2010)
Rangkap Jabatan Tidak memiliki rangkap jabatan Does not hold any concurrent positions
Concurrent Position
Sertifikasi Sertifikasi Pengawasan Tata Kelola Risiko (Qualified Risk Qualified Risk Governance Professional (QRGP)
Certification Governance Professional (QRGP)) (2025) Certification (2025)
PROGRAM PENGEMBANGAN KOMPETENSI COMPETENCY DEVELOPMENT PROGRAM
Kebijakan Policy
Secara berkala, Perseroan memberikan kesempatan yang The Company regularly provides equal opportunities
sama kepada seluruh insan Perseroan untuk ikut serta dalam to all Company personnel to participate in competency
program pengembangan kompetensi berupa program- development programs, such as training, workshops,
program pengembangan kompetensi seperti pelatihan, seminars, conferences, and working visits. The objective of
workshop, seminar, conference, ataupun dalam bentuk these programs is to broaden the knowledge and insight of
kunjungan kerja. Tujuan dari program tersebut adalah untuk all Company personnel.
memperluas pengetahuan dan wawasan setiap insan
Perseroan.
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Program Pengembangan Kompetensi Sekretaris Corporate Secretary Competency Development Program
Perusahaan
Di sepanjang tahun 2025, Sekretaris Perusahaan telah Throughout 2025, the Corporate Secretary participated in
mengikuti program pengembangan kompetensi sebagai the following competency development programs:
berikut:
Tabel Pengembangan Kompetensi Sekretaris Perusahaan Table of the Corporate Secretary Competency
Tahun 2025 Development in 2025
Tanggal Topik
No
Date Topics
16 Januari 2025 | Internal Engagement: Bridging the Generation Gap
1.
January 16, 2025 Diselenggarakan oleh | held by Indonesian Corporate Secretary Association (ICSA)
22 Februari 2025 | Webinar Pemenuhan Ketentuan Free Float | Webinar on Fulfillment of Free Float Requirements
2.
February 22, 2025 Diselenggarakan oleh | held by Bursa Efek Indonesia (BEI)
22 April 2025 / Peraturan I-E tentang Kewajiban Penyampaian Informasi | Regulation I-E on the Obligation to Submit Information
3.
April 22, 2025 Diselenggarakan oleh | held by Indonesian Corporate Secretary Association (ICSA)
Pendalaman POJK No. 29 tahun 2023 tentang Pembelian Kembali Saham yang dikeluarkan oleh Perusahaan Terbuka | In-
15 Mei 2025 |
4. depth Review of OJK Regulation No. 29 of 2023 concerning the Repurchase of Shares Issued by Public Companies
May 15, 2025
Diselenggarakan oleh | held by Indonesian Corporate Secretary Association (ICSA)
Pendalaman POJK No. 14 tahun 2019 tentang Perubahan atas POJK No. 32 tahun 2015 tentang Penambahan Modal
Perusahaan Terbuka dengan Hak Memesan Efek Terlebih Dahulu | In-depth Review of OJK Regulation No. 14 of 2019
17 Juni 2025 |
5. concerning the Amendment to OJK Regulation No. 32 of 2015 concerning Capital Increase of Public Companies with Pre-
June 17, 2025
emptive Rights
Diselenggarakan oleh | held by Indonesian Corporate Secretary Association (ICSA)
7-11 Juli 2025 | Advanced Development Program
6.
July 7-11, 2025 Diselenggarakan oleh | held by ILEAD IPB
Penerapan dan Pemahaman POJK No. 14 Tahun 2024 | Implementation and Understanding of OJK Regulation No. 14 of
31 Juli 2025 |
7. 2024
July 31, 2025
Diselenggarakan oleh | held by Asosiasi Emiten Indonesia
Pelatihan Enterprise Risk Governance Training & QRGP (Qualified Risk Governance Professional) | Enterprise Risk
5-6 Agustus 2025 |
8. Governance Training & QRGP (Qualified Risk Governance Professional)
August 5-6, 2025
Diselenggarakan oleh | held by CRMS
Pendalaman POJK No. 17 tahun 2020 tentang Transaksi Material dan Perubahan Kegiatan Usaha / In-depth Review of OJK
1 September 2025 /
9. Regulation No. 17 of 2020 concerning Material Transactions and Changes in Business Activities
September 1, 2025
Diselenggarakan oleh | held by Indonesian Corporate Secretary Association (ICSA)
2 September 2025 / Webinar Resilience to Sustainability: Leading Through GRC
10.
September 2, 2025 Diselenggarakan oleh | held by TopBusiness
Integrasi Cyber Security dalam Good Corporate Governance: Peran Penting Corporate Secretary / Integration of Cyber
29 Oktober 2025 |
11. Security in Good Corporate Governance: The Important Role of the Corporate Secretary
October 29, 2025
Diselenggarakan oleh | held by Indonesian Corporate Secretary Association (ICSA)
Webinar Peraturan Bursa I-A Pencatatan Saham dan Efek Bersifat Ekuitas selain Saham yang diterbitkan oleh Perusahaan
9 Desember 2025 | Tercatat | Webinar on Exchange Regulation I-A concerning the Listing of Shares and Equity Securities other than Shares
12.
December 9, 2025 Issued by Listed Companies
Diselenggarakan oleh | held by Indonesian Corporate Secretary Association (ICSA)
Sosialisasi Peraturan dan Penggunaan Sistem Aplikasi AKSes sebagai Sarana Pelaporan Elektronik terkait Kewajiban
Penyampaian Laporan Kepemilikan atau Setiap Perubahan Kepemilikan Saham serta Laporan Aktivitas Menjaminkan Saham
19 Desember 2025 | Secara Elektronik./ Dissemination of Regulations and the Use of the AKSes Application System as a Medium for Electronic
13.
December 19, 2025 Reporting related to the Obligation to Submit Reports on Share Ownership or Any Change in Share Ownership, and Reports
on Share Pledge Activities Electronically
Diselenggarakan oleh | held by Indonesian Otoritas Jasa Keuangan
Catatan | Note
ICSA : Indonesia Corporate Secretary Assosisation
KNKG : Komite Nasional Kebijakan Governansi | National Committee for Governance Policy
OJK : Otoritas Jasa Keuangan | Financial Service Authority (FSA)
BEI : Bursa Efek Indonesia | Indonesia Stock Exchange
KEGIATAN DAN KINERJA SEKRETARIS PERUSAHAAN ACTIVITIES AND PERFORMANCE OF THE CORPORATE
SECRETARY
Pada tahun 2025, Sekretaris Perusahaan telah melaksanakan In 2025, the Corporate Secretary carried out the following
tugas-tugas antara lain sebagai berikut: duties, among others:
1. Melakukan korespondensi dengan OJK, Sistem Pelaporan 1. Conducting correspondence with the OJK, the OJK
Elektronik (SPE) OJK, BEI dan IDX Net. Electronic Reporting System (SPE), the IDX, and IDX Net.
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2. Melaksanakan keterbukaan informasi kepada publik, baik 2. Implementing public information disclosure,
informasi yang diwajibkan oleh peraturan pemerintah, encompassing both information required by government
maupun informasi atas inisiatif mandiri Perseroan. regulations and information disclosed on the Company's
Informasi ini disampaikan dalam bentuk pengumuman di own initiative. This information is disseminated in the
media massa, siaran pers serta keterbukaan informasi form of announcements in mass media, press releases,
melalui SPE OJK. and information disclosure through the OJK's Electronic
Reporting System (SPE).
3. Melayani permintaan informasi dari pemangku 3. Serving requests for information from other stakeholders.
kepentingan lainnya.
4. Membantu dan mendampingi pelaksanaan RUPS, Paparan 4. Assisting and facilitating the conduct of the GMS, Public
Publik, serta rapat Direksi, rapat Dewan Komisaris, dan Exposés, as well as Board of Directors meetings, Board
rapat gabungan Direksi dan Dewan Komisaris Perseroan. of Commissioners meetings, and joint meetings of the
Board of Directors and Board of Commissioners of the
Company.
5. Memantau kepatuhan Perseroan atas peraturan 5. Monitoring the Company's compliance with applicable
perundang-undangan di bidang Pasar Modal. statutory and regulatory provisions in the field of Capital
Markets.
6. Menyampaikan laporan kegiatan per 31 Desember 2025 6. Submitting an activity report as of December 31, 2025
kepada Direksi dan Dewan Komisaris Perseroan. to the Company's Board of Directors and Board of
Commissioners.
Kinerja Sekretaris Perusahaan sepanjang tahun 2025 The Corporate Secretary's performance throughout 2025,
berdasarkan Key Performance Indicators (KPI) antara lain based on Key Performance Indicators (KPIs), includes the
sebagai berikut: following:
1. Penerapan kepatuhan Perseroan atas perundang- 1. Implementation of the Company's compliance with Capital
undangan bidang pasar modal serta Kode Etik Perseroan. Market regulations and the Company's Code of Conduct.
2. Pemantauan risiko Perseroan. 2. Company risk monitoring.
3. Pelaksanaan kegiatan/aksi korporasi Perseroan dan 3. Implementation of the Company's activities/corporate
keterbukaan informasi kepada pihak eksternal secara actions and accurate and timely information disclosure to
akurat dan tepat waktu. external parties.
4. Penyampaian pelaporan dan keterbukaan informasi 4. Timely submission of reporting and information disclosure
kepada regulator dan publik secara tepat waktu. to regulators and the public.
5. Peningkatan pengetahuan dan pendalaman materi 5. Enhancement of knowledge and deepening of subject
melalui pelatihan. matter through training.
KORESPONDENSI DAN KETERBUKAAN INFORMASI CORPORATE SECRETARY CORRESPONDENCE AND
SEKRETARIS PERUSAHAAN INFORMATION DISCLOSURE
Di sepanjang tahun 2025, Sekretaris Perusahaan telah Throughout 2025, the Corporate Secretary conducted
melakukan korespondensi sebagai upaya untuk menjalin correspondence as an effort to maintain effective
komunikasi yang efektif antara Perseroan dengan berbagai communication between the Company and various parties.
pihak. Sekretaris Perusahaan menjamin bahwa terciptanya The Corporate Secretary ensures that information is
kesetaraan dalam penyebaran informasi kepada seluruh disseminated equitably to all stakeholders.
pemangku kepentingan.
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Aktivitas korespondensi dan keterbukaan informasi yang Correspondence and information disclosure activities
dilakukan Sekretaris Perusahaan sepanjang tahun 2025, carried out by the Corporate Secretary throughout 2025 are
disampaikan melalui platform https://spe.ojk.go.id/idxnet/ submitted through the platform https://spe.ojk.go.id/idxnet/
login dan untuk keterbukaan informasi juga dipublikasikan login, and the information disclosure is also published on the
pada website perseroan https://solusibangunindonesia.com/. Company's website https://solusibangunindonesia.com/.
DIVISI AUDIT INTERNAL INTERNAL AUDIT DIVISION
Divisi Audit Internal adalah mitra strategis manajemen yang The Internal Audit Division is a strategic management partner
bertugas menjalankan fungsi audit internal. Kegiatan audit responsible for carrying out the internal audit function. Internal
internal sendiri adalah suatu kegiatan pemberian keyakinan audit activities constitute an independent and objective
dan konsultasi yang bersifat independen dan objektif, dengan assurance and consulting activities, aimed at adding value
tujuan untuk meningkatkan nilai dan memperbaiki operasional and improving the operations of the Company and its
Perseroan dan anak perusahaannya melalui pendekatan yang subsidiaries through a systematic approach, by evaluating
sistematis, dengan cara mengevaluasi dan meningkatkan and enhancing the effectiveness of risk management,
efektivitas manajemen risiko, pengendalian dan proses tata controls, and corporate governance processes.
kelola perusahaan.
STRUKTUR DAN KEDUDUKAN DIVISI AUDIT INTERNAL STRUCTURE AND POSITION OF THE INTERNAL AUDIT
DIVISION
Tabel Struktur Divisi Audit Internal Table of Internal Audit Division Structure
Group Internal Audit Manager
Senior Consultant Senior Consultant Junior Consultant Junior Consultant Junior Consultant
Internal Audi Internal Audit Internal Audit Internal Audit Internal Audit
Kepala Divisi Audit Internal bertanggung jawab dan melapor The Head of the Internal Audit Division is accountable and
secara administratif langsung kepada Direktur Utama reports administratively directly to the President Director and
dan secara fungsional kepada Dewan Komisaris melalui functionally to the Board of Commissioners through the Audit
Komite Audit. Direktur Utama dengan persetujuan dan Committee. The President Director, with the approval and
sepengetahuan Dewan Komisaris, berdasarkan rekomendasi knowledge of the Board of Commissioners and based on the
dari Komite Audit, bertanggung jawab terhadap penunjukan, recommendation of the Audit Committee, is responsible for
penggantian, maupun pemberhentian Kepala Divisi Audit the appointment, replacement, and dismissal of the Head of
Internal. Divisi Audit Internal terdiri dari 2 tim dengan 2 (dua) the Internal Audit Division. The Internal Audit Division consists
orang Senior Auditor sebagai Team Leader. Masing-masing of 2 teams each led by a Senior Auditor serving as Team
Team Leader melapor dan bertanggung jawab secara Leader. Each Team Leader reports and is directly accountable
langsung kepada Kepala Divisi Audit Internal. to the Head of the Internal Audit Division.
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PIAGAM AUDIT INTERNAL INTERNAL AUDIT CHARTER
Dalam melaksanakan tugasnya, Divisi Audit Internal dilengkapi In the performance of its duties, the Internal Audit Division
dengan Piagam Audit Internal yang terakhir diperbarui pada is equipped with an Internal Audit Charter, last updated on
28 Oktober 2019. Piagam Audit Internal ditandatangani oleh October 28, 2019. The Internal Audit Charter is signed by
Direktur Utama, Komisaris Utama, dan Ketua Komite Audit. the President Director, the President Commissioner, and
Piagam Audit Internal menjadi pedoman dan acuan kerja bagi the Chairman of the Audit Committee. The Internal Audit
seluruh auditor internal agar mereka dapat menjalankan tugas Charter serves as a guideline and work reference for all
dan tanggung jawabnya sesuai dengan kode etik profesi internal auditors to enable them to carry out their duties
auditor internal. Piagam Audit Internal antara lain mengatur and responsibilities in accordance with the internal auditors’
mengenai: professional code of conduct. The Internal Audit Charter
governs, among other matters:
1) Struktur fungsi Audit Internal. 1) The structure of the Internal Audit function.
2) Tugas, tanggung jawab, dan wewenang. 2) Duties, responsibilities, and authorities.
3) Independensi dan objektivitas. 3) Independence and objectivity.
4) Persyaratan Auditor Internal. 4) Internal Auditor requirements.
5) Kode etik dan Kode Perilaku. 5) Code of Conduct.
Piagam Audit Internal ditinjau secara berkala dan The Internal Audit Charter is reviewed on a periodic basis and
dapat diperbarui apabila dianggap perlu dengan tetap may be updated as deemed necessary, with due regard for
memperhatikan ketentuan dan perundang-undangan yang applicable statutory and regulatory provisions. The Internal
berlaku. Piagam Audit Internal dapat diakses dan diunduh Audit Charter is accessible and may be downloaded from the
melalui situs web Perusahaan www.solusibangunindonesia. Company's website at www.solusibangunindonesia.com.
com.
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Berdasarkan Piagam Audit Internal, Divisi Audit Internal Pursuant to the Charter, the Internal Audit Division has the
memiliki tugas dan tanggung jawab sebagai berikut: following duties and responsibilities:
1. Menyusun dan melaksanakan Rencana Audit Internal 1. To prepare and implement the Annual Internal Audit Plan.
Tahunan.
2. Menguji dan mengevaluasi pelaksanaan pengendalian 2. To test and evaluate the implementation of internal
internal dan sistem manajemen risiko sesuai dengan controls and the risk management system in accordance
kebijakan Perseroan. with the Company's policies.
3. Melakukan pemeriksaan dan penilaian atas efisiensi dan 3. To conduct examinations and assessments of efficiency
efektivitas di bidang keuangan, akuntansi, operasional, and effectiveness in the areas of finance, accounting,
sumber daya manusia, pemasaran, teknologi informasi, operations, human resources, marketing, information
dan kegiatan lainnya. technology, and other activities.
4. Memberikan saran perbaikan dan informasi yang objektif 4. To provide recommendations for improvement and
tentang kegiatan yang diperiksa pada semua tingkat objective information regarding the activities examined
manajemen. to all levels of management.
5. Menyusun Laporan Hasil Audit (LHA) dan menyampaikan 5. To prepare Audit Reports (LHA) and submit such reports
laporan tersebut kepada Direksi dan Dewan Komisaris to the Board of Directors and Board of Commissioners
melalui Komite Audit. through the Audit Committee.
6. Memantau, menganalisis dan melaporkan pelaksanaan 6. To monitor, analyze, and report on the implementation of
tindak lanjut perbaikan yang telah disarankan. follow-up actions on recommended improvements.
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06 Tata Kelola Perusahaan
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7. Bekerja sama dengan Komite Audit 7. To cooperate with the Audit Committee.
8. Menyusun program untuk mengevaluasi mutu kegiatan 8. To develop programs to evaluate the quality of the internal
audit internal yang dilakukannya. audit activities performed.
9. Melakukan pemeriksaan khusus apabila diperlukan. 9. To conduct special examinations where necessary.
Pelaksanaan aktivitas audit internal dilakukan berdasarkan The implementation of internal audit activities is carried out
standar dan pedoman yang dikeluarkan oleh The Institute of in accordance with the standards and guidelines issued by
Internal Auditors (IIA) dan Audit Internal SIG. Kegiatan audit the The Institute of Internal Auditors (IIA) and the SIG Internal
internal didasarkan pada rencana audit berbasis risiko yang Audit. Internal audit activities are based on a risk-based
telah disetujui oleh Direktur Utama dan Komite Audit. audit plan approved by the President Director and the Audit
Committee.
PROFIL KETUA UNIT INTERNAL AUDIT PROFILE OF THE HEAD OF THE INTERNAL AUDIT UNIT
NURUL IKHSAN
Ketua Unit Internal Audit
Head of the Internal Audit Unit
52 Tahun | 52 years old
Dasar Memo Internal No. 011/HCA/Internal/III/2025 tanggal Internal Memo No. 011/HCA/Internal/III/2025 dated
Pengangkatan 28 Maret 2025 March 28, 2025
Basis of
Appointment
Warga Negara Indonesia Indonesian
Citizenship
Domisili Jakarta Jakarta
Domicile
Riwayat Pendidikan Sarjana Teknik Elektro - Universitas Krisnadwipayana Bachelor of Electrical Engineering, Universitas
Educational Jakarta (1999) Krisnadwipayana Jakarta (1999)
Background
Pengalaman Kerja • Asset Control Data System Coordinator di PT Solusi • Asset Control Data System Coordinator, PT Solusi
Work Experience Bangun Indonesia Tbk (2021-2025) Bangun Indonesia Tbk (2021–2025)
• Senior Internal Auditor di PT Solusi Bangun Indonesia • Senior Internal Auditor, PT Solusi Bangun Indonesia
Tbk (2019-2021) Tbk (2019–2021)
• Senior Internal Auditor di PT Holcim Indonesia Tbk • Senior Internal Auditor, PT Holcim Indonesia Tbk
(2011-2019) (2011–2019)
• Quality & Environment Management System di PT • Quality & Environment Management System, PT
Holcim Indonesia Tbk (2005-2012) Holcim Indonesia Tbk (2005–2012)
• Maintenance Planner di PT Holcim Indonesia Tbk • Maintenance Planner, PT Holcim Indonesia Tbk (2001–
(2001-2005) 2005)
Rangkap Jabatan Tidak memiliki rangkap jabatan Does not hold any concurrent positions
Concurrent Position
Sertifikasi • Qualified Risk Governance Professional (QRGP) • Qualified Risk Governance Professional (QRGP)
Certification • Qualified Internal Auditor (QIA) • Qualified Internal Auditor (QIA)
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KUALIFIKASI DAN SERTIFIKASI AUDITOR INTERNAL INTERNAL AUDITOR QUALIFICATIONS AND
CERTIFICATIONS
Hingga 31 Desember 2025, terdapat sebanyak 4 (empat) dari As of December 31, 2025, 4 (four) out of 5 (five) Internal
5 (lima) orang Auditor Internal telah memperoleh sertifikasi. Auditors have obtained certifications. The certifications are
Perolehan sertifikasi terbagi atas 1 (satu) orang Auditor distributed as follows: 1 (one) Internal Auditor has obtained
Internal telah memperoleh tiga sertifikasi, 2 (dua) orang three certifications, 2 (two) Internal Auditors have each
Auditor Internal sebanyak dua sertifikasi dan 1 (satu) orang obtained two certifications, and 1 (one) Internal Auditor has
Auditor Internal telah memperoleh satu sertifikasi. Sertifikasi obtained one certification. The Internal Auditor certifications
Auditor Internal yang telah diperoleh sampai dengan 2025 obtained up to 2025 are as follows:
adalah sebagai berikut:
Tabel Kualifikasi dan Sertifikasi Auditor Internal Tahun Table of Internal Auditor Qualifications and Certifications
2025 in 2025
Sertifikasi Jumlah
No
Certifications Number
1 Sertifikasi Qualified Internal Auditor (QIA) | Qualified Internal Auditor (QIA) Certification 3 orang | 3 persons
2 Certified Risk Management Professional (CRMP) 2 orang | 2 persons
Sertifikasi Enterprise Risk Management Associate Professional (ERMAP) | Enterprise Risk Management Associate
3 1 orang | 1 person
Professional (ERMAP) Certification
4 Sertifikasi Indonesia Internal Audit Practitioner (IIAP) | Indonesia Internal Audit Practitioner (IIAP) Certification 1 orang | 1 person
RAPAT DIVISI UNIT AUDIT INTERNAL INTERNAL AUDIT UNIT DIVISION MEETINGS
Di sepanjang tahun 2025, Divisi Audit Internal telah Throughout 2025, the Internal Audit Division held a total of 7
melaksanakan rapat bersama dengan Direksi, dan Komite (seven) meetings jointly with the Board of Directors and the
Audit sebanyak 7 (tujuh) kali sebagai berikut: Audit Committee, as follows:
Tanggal
No Agenda
Date
Rapat dengan Direksi | Meetings with the Board of Directors
15 April 2025 | Penyampaian Pelaksanaan Audit BPK (yang dilakukan bersama Induk Perusahaan) |
1
April 15, 2025 Presentation of the Implementation of the BPK Audit (conducted jointly with the Parent Company)
4 September 2025 |
2 Penyampaian Hasil Audit Internal Triwulan 1 & 2 2025 | Presentation of the Internal Audit Results for Q1 & Q2 2025
September 4, 2025
17 November 2025 | Penyampaian Rencana Pelaksanaan Pengadaan Sistem Manajemen Audit |
3
November 17, 2025 Presentation of the Plan for the Procurement of an Audit Management System
Rapat dengan Komite Audit | Meetings with the Audit Committee
20 Februari 2025 | Penyampaian Laporan Hasil Audit Laporan Keuangan untuk 31 Desember 2024 |
4
February 20, 2025 Presentation of the Audit Report on the Financial Statements as of December 31, 2024
28 April 2025 |
5 Penyampaian Laporan Audit Internal Triwulan 1 2025 | Presentation of the Internal Audit Report for Q1 2025
April 28, 2025
23 Juli 2025 |
6 Penyampaian Laporan Audit Internal Triwulan 2 2025 | Presentation of the Internal Audit Report for Q2 2025
July 23, 2025
17 Oktober 2025 |
7 Penyampaian Laporan Audit Internal Triwulan 3 2025 | Presentation of the Internal Audit Report for Q3 2025
October 17, 2025
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PROGRAM PENGEMBANGAN KOMPETENSI COMPETENCY DEVELOPMENT PROGRAM
Kebijakan Policy
Secara berkala, Perseroan memberikan kesempatan yang The Company regularly provides equal opportunities
sama kepada seluruh insan Perseroan untuk ikut serta dalam to all Company personnel to participate in competency
program pengembangan kompetensi berupa program- development programs, such as training, workshops,
program pengembangan kompetensi seperti pelatihan, seminars, and conferences. The objective of these programs
workshop, seminar, conference, Tujuan dari program tersebut is to broaden the knowledge and insight of all Company
adalah untuk memperluas pengetahuan dan wawasan setiap personnel.
insan Perseroan.
Program Pengembangan Kompetensi Audit Internal Internal Audit Competency Development Program
Di sepanjang tahun 2025, Auditor Internal telah mengikuti Throughout 2025, the Internal Auditors participated in the
program pengembangan kompetensi sebagai berikut: following competency development programs:
Tabel Pengembangan Kompetensi Auditor Internal Tahun Table of Internal Auditor Competency Development
2025 Programs in 2025
Peserta Tanggal Penyelenggara
Program
Participant Date Organizer
Ikatan Komite Audit Indonesia
Workshop Financial Statement Fraud: Prevention & Detection | 24 Juli 2025 | | Indonesian Audit Committee
Workshop on Financial Statement Fraud: Prevention & Detection July 24, 2025 Association
Kepala Audit IIA Indonesia National Conference: Audit For Tomorrow - Strategic, Future-ready, 27 - 28 Agustus The Institute of Internal Auditor
Internal | 2025 | August
Sustainable Indonesia
Head of the 27–28, 2025
Internal Audit
Seminar Nasional Internal Audit (SNIA): What’s Driving Change to Stay Ahead of the 3 – 4 Desember Yayasan Pendidikan Internal
Curve for Internal Auditors in The Coming Years? | National Internal Audit Seminar 2025 | December Audit | Internal Audit Education
(SNIA): What's Driving Change to Stay Ahead of the Curve for Internal Auditors in 3–4, 2025 Foundation
the Coming Years?
Konferensi Auditor Internal (KAI) 2025: Shifting Horizon for Internal Auditors: Yayasan Pendidikan Internal
Navigating Emerging Risks, Governance and Opportunities in 2025 | Internal 2 - 3 Juli 2025 | Audit | Internal Audit Education
Auditors Conference (KAI) 2025: Shifting Horizon for Internal Auditors – Navigating July 2–3, 2025 Foundation
Senior Emerging Risks, Governance and Opportunities in 2025
Auditor 1 Lembaga Sertifikasi Profesi
10 -18 November
Pelatihan Risk Management Professional | Manajemen Risiko | Risk
2025 | November
Risk Management Professional Training Management Professional
10–18, 2025 Certification Institute
Januari - Desember Yayasan Pendidikan Internal
Pelatihan Pondasi Profesi Audit Internal | 2025 | January– Audit | Internal Audit Education
Internal Audit Professional Foundations Training December 2025 Foundation
Senior Januari - Desember Yayasan Pendidikan Internal
Pelatihan Internal Audit for New Internal Auditor |
Auditor 2 2025 | January– Audit | Internal Audit Education
Internal Audit for New Internal Auditor Training December 2025 Foundation
Januari - Desember Yayasan Pendidikan Internal
Pelatihan COSO Based Internal Control, Basic Concept of Internal Control | 2025 | January– Audit | Internal Audit Education
COSO-Based Internal Control, Basic Concept of Internal Control Training December 2025 Foundation
Lembaga Sertifikasi Profesi
10 -18 November
Junior Pelatihan Risk Management Professional | Manajemen Risiko | Risk
2025 | November
Auditor 1 Risk Management Professional Training Management Professional
10–18, 2025 Certification Institute
29 – 30 September
Pelatihan GRC Fundamentals™ 3.5 | Open Compliance and Ethics
2025 | September
GRC Fundamentals™ 3.5 Training Group
Junior 29–30, 2025
Auditor 2 15 – 16 November
Pelatihan Risk Management Fundamentals | Open Compliance and Ethics
2025 | November
Risk Management Fundamentals Training Group
15–16, 2025
September –
Junior Workshop Basic Internal Audit & Fraud Detection | November 2025 Ikatan Akuntan Indonesia |
Auditor 3 Workshop on Basic Internal Audit & Fraud Detection | September– Indonesian Institute of Accountants
November 2025
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PELAKSANAAN TUGAS AUDIT INTERNAL IMPLEMENTATION OF INTERNAL AUDIT DUTIES
Divisi Audit Internal telah menyelesaikan penugasan audit The Internal Audit Division has completed audit assignments
sesuai dengan Rencana Audit Tahunan berbasis risiko 2025 in accordance with the 2025 risk-based Annual Audit Plan
yang telah disetujui oleh Direktur Utama dan Komite Audit, approved by the President Director and the Audit Committee,
di antaranya audit inisiasi dan operasional solar panel, direct including audits on solar panel initiation and operations, direct
invoice, quarry land expansion dan penugasan audit bersama invoicing, quarry land expansion, and joint audit assignments
dengan entitas induk. Semua temuan dan rekomendasi audit with the parent entity. All audit findings and recommendations
telah ditindaklanjuti secara reguler dan dilaporkan kepada have been regularly followed up and reported to the Audit
Komite Audit dan Manajemen dalam rapat-rapat Komite Audit. Committee and Management at Audit Committee meetings.
AUDITOR EKSTERNAL EXTERNAL AUDITOR
MEKANISME PENUNJUKAN KANTOR AKUNTAN PUBLIK MECHANISM FOR THE APPOINTMENT OF THE PUBLIC
DAN AKUNTAN PUBLIK ACCOUNTING FIRM AND PUBLIC ACCOUNTANT
Penunjukan Kantor Akuntan Publik (KAP) dan Akuntan Publik The appointment of the Public Accounting Firm (KAP)
(AP) tahun buku 2025 telah ditetapkan berdasarkan keputusan and Public Accountant (AP) for the 2025 fiscal year was
Rapat Umum Pemegang Saham (RUPS). Sebelumnya, determined pursuant to a resolution of the General Meeting of
Dewan Komisaris dan Komite Audit telah merekomendasikan Shareholders (GMS). Prior to this, the Board of Commissioners
terkait Auditor Eksternal untuk melakukan audit tahunan and the Audit Committee had provided recommendations
terhadap laporan keuangan dan memberikan opini mengenai regarding the External Auditor to conduct the annual audit
kesesuaian penyajian laporan keuangan dengan Standar of the financial statements and to issue an opinion on the
Akuntansi Keuangan (SAK) yang berlaku di Indonesia. conformity of the financial statement presentation with the
Indonesian Financial Accounting Standards (SAK) applicable
in Indonesia.
KANTOR AKUNTAN PUBLIK DAN AKUNTAN PUBLIK PUBLIC ACCOUNTING FIRM AND PUBLIC ACCOUNTANT
In 2025, the Company appointed KAP Liana Ramon Xenia &
Di tahun 2025, Perseroan telah menunjuk KAP Liana Ramon Rekan with Public Accountant Juan Ramon Junius Siahaan,
Xenia & Rekan dengan AP Juan Ramon Junius Siahaan pursuant to the GMS resolution dated June 25, 2025.
berdasarkan keputusan RUPS pada tanggal 25 Juni 2025.
Informasi KAP dan AP Perseroan selama 5 (lima) tahun buku Information on the Company's Public Accounting Firm and
terakhir adalah sebagai berikut: Public Accountant over the past 5 (five) financial years is as
follows:
Tabel KAP dan AP Tahun 2021-2025 Table of Public Accounting Firms and Public Accountants
for the 2021–2025 Fiscal Years
Nomor Izin
Tahun
Akuntan Publik
Buku Nama KAP Akuntan Publik Opini Audit
Public
Fiscal Name of Public Accounting Firm Public Accountant Audit Opinion
Accountant
Years
License Number
Wajar |
2025 KAP Liana Ramon Xenia & Rekan Juan Ramon Junius Siahaan, CPA AP. 1672
Unqualified
Wajar |
2024 KAP Liana Ramon Xenia & Rekan Juan Ramon Junius Siahaan, CPA AP. 1672
Unqualified
Wajar |
2023 KAP Imelda & Rekan Juan Ramon Junius Siahaan, CPA AP. 1672
Unqualified
Wajar |
2022 KAP Imelda & Rekan Theodorus Bambang Dwi K.A AP. 1208
Unqualified
Wajar |
2021 KAP Tanudiredja, Wibisana, Rintis & Rekan Daniel Kohar AP. 1130
Unqualified
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06 Tata Kelola Perusahaan
Good Corporate Governance
JASA LAINNYA YANG DIBERIKAN KAP OTHER SERVICES RENDERED BY THE PUBLIC
ACCOUNTING FIRM
Di tahun 2025, terdapat jasa lainnya yang diberikan oleh In 2025, the Public Accounting Firm provided services other
KAP selain melakukan audit terhadap Laporan Keuangan than the audit of the Company's Financial Statements for the
Perusahaan pada periode 1 Januari hingga 31 Desember period January 1 through December 31, 2025. The Public
2025. KAP memberikan jasa non-audit yaitu jasa prosedur Accounting Firm provided non-audit services in the form
yang disepakati atas Laporan Kegiatan Penerapan Prinsip of agreed-upon procedures for the Prudential Principles
Kehati-hatian (KPPK) perusahaan dan entitas anak, PT Solusi Implementation Activity Report of Company and its subsidiary,
Bangun Andalas. PT Solusi Bangun Andalas.
SISTEM PENGENDALIAN INTERNAL INTERNAL CONTROL SYSTEM
Pengendalian internal adalah proses yang dirancang untuk Internal control is a process designed to provide reasonable
memberikan keyakinan yang memadai atas tercapainya assurance regarding the achievement of operational
efektivitas dan efisiensi operasi, keandalan pelaporan effectiveness and efficiency, the reliability of financial
keuangan, kepatuhan terhadap hukum, dan peraturan yang reporting, compliance with applicable laws and regulations,
berlaku serta penerapan mekanisme check and balance. and the implementation of a check and balance mechanism.
PIHAK PENGELOLA SISTEM PENGENDALIAN INTERNAL INTERNAL CONTROL SYSTEM MANAGEMENT PARTY
Aktivitas pengendalian internal di Perseroan dilaksanakan Internal control activities within the Company are carried
oleh Unit Internal Control System (ICS) di bawah koordinasi out by the Internal Control System (ICS) Unit under the
Departemen Corporate Secretary & GRC (Corsec&GRC) pada coordination of the Corporate Secretary & GRC Department
Fungsi LGRC Group Function. Unit ICS bertugas mewaspadai (Corsec&GRC) within the LGRC Group Function. The ICS
terjadinya risiko kecurangan yang ada, memastikan bahwa Unit is tasked with monitoring for the occurrence of existing
aktivitas pengendalian, dan penanganan risiko yang tepat fraud risks, ensuring that appropriate control activities and
telah diimplementasikan, berkontribusi pada perbaikan risk responses have been implemented, contributing to
proses bisnis secara berkelanjutan, serta bekerja sama continuous business process improvement, and cooperating
dengan Business Process Owner (BPO) sebagai lini pertama with Business Process Owners (BPO) as the first line in the
dalam pengelolaan operasional Perseroan berdasarkan management of the Company's operations based on the
prinsip “Model Tiga Lini”, dimana Fungsi ICS berlaku sebagai "Three Lines Model" principle, whereby the ICS Function
lini kedua yang berkolaborasi dengan Audit Internal di lini serves as the second line in collaboration with Internal Audit
ketiga untuk memastikan pengujian efektivitas pelaksanaan in the third line, to ensure the testing of the effectiveness of
pengendalian di seluruh fungsi. control implementation across all functions.
Sistem pengendalian internal sebagai sistem yang The internal control system, as the system maintained by the
dimiliki Perseroan untuk pengelolaan usaha saat ini telah Company for business management, has been implemented,
dilaksanakan, dipahami, dan diawasi oleh seluruh jajaran understood, and monitored by all levels of management and
manajemen dan karyawan untuk menciptakan kegiatan bisnis employees to create efficient business activities that are
yang efisien dan terlindungi dari risiko-risiko usaha demi protected from business risks in pursuit of the Company's
mencapai tujuan Perseroan. objectives.
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PEDOMAN SISTEM PENGENDALIAN INTERNAL INTERNAL CONTROL SYSTEM GUIDELINES
Perseroan memiliki Buku Pedoman Sistem Pengendalian The Company has an Internal Control System Guidelines
Internal yang memberikan panduan bagi manajemen dan Manual that provides guidance for management and
karyawan dalam mengimplementasikan pengendalian employees in implementing internal controls within their
internal di unit kerjanya masing-masing, terutama dalam hal respective work units, particularly with respect to financial
pengendalian keuangan dan operasional. Buku Pedoman ini and operational controls. This Guidelines Manual contains a
berisi pemahaman dasar mengenai definisi dan pengendalian fundamental understanding of the definition of and internal
internal terkait kegiatan bisnis Perseroan. controls related to the Company's business activities.
IMPLEMENTASI DENGAN KERANGKA COSO IMPLEMENTATION WITH THE COSO FRAMEWORK
Sistem Pengendalian Internal Perseroan telah disesuaikan The Company's Internal Control System has been aligned
dengan kerangka kerja internasional yaitu berdasarkan with the international framework based on the provisions of
ketentuan Committee of Sponsoring Organizations of the the Committee of Sponsoring Organizations of the Treadway
Treadway Commission (COSO). Dalam implementasinya, Commission (COSO). In its implementation, there are 5 (five)
terdapat 5 (lima) komponen yang diselaraskan dalam Sistem components aligned within the Company's Internal Control
Pengendalian Internal Perseroan meliputi: System, encompassing:
Tabel Implementasi Sistem Pengendalian Intern Table of Internal Control System Implementation Based
Berdasarkan Kerangka COSO on the COSO Framework
Lingkungan • Komitmen terhadap integritas dan nilai etika. • Commitment to integrity and ethical values.
Pengendalian • Tanggung jawab pengawasan Dewan Komisaris. • Board of Commissioners' oversight responsibilities.
Control Environment • Struktur organisasi yang sesuai dengan kebutuhan. • Organizational structure appropriate to operational
needs.
• Komitmen terhadap kompetensi. • Commitment to competence.
• Penegakkan akuntabilitas. • Enforcement of accountability.
Penilaian Risiko • Penetapan tujuan (objectives) yang tepat. • Establishment of appropriate objectives.
Risk Assessment • Identifikasi dan analisis risiko. • Risk identification and analysis.
• Identifikasi dan analisis risiko kecurangan (fraud risk). • Fraud risk identification and analysis.
• Identifikasi dan analisis perubahan yang signifikan. • Identification and analysis of significant changes.
Aktivitas Pengendalian • Memilih dan mengembangkan aktivitas pengendalian. • Selection and development of control activities.
Control Activities • Memilih dan mengembangkan pengendalian umum • Selection and development of general controls over
atas teknologi. technology.
• Kebijakan dan prosedur. • Policies and procedures.
Informasi dan • Komunikasi atas Informasi yang Relevan. • Communication of relevant information.
Komunikasi • Komunikasi Internal. • Internal communication.
Information and • Komunikasi Eksternal. • External communication.
Communication
Pemantauan • Monitoring berkelanjutan dan atau evaluasi terpisah. • Ongoing monitoring and/or separate evaluations.
Pengendalian Intern • Evaluasi dan komunikasi defisiensi pengendalian. • Evaluation and communication of control deficiencies.
Monitoring of Internal
Controls
TINJAUAN ATAS EFEKTIVITAS SISTEM PENGENDALIAN REVIEW OF THE EFFECTIVENESS OF THE INTERNAL
INTERNAL CONTROL SYSTEM
Setiap tahun, Perseroan memiliki mekanisme control testing Each year, the Company has a control testing mechanism
yang dilakukan berkala untuk menilai apakah implementasi that is conducted on a periodic basis to assess whether the
pengendalian internal telah berjalan sesuai pedoman yang implementation of internal controls has been carried out in
diberikan. Untuk memastikan bahwa pengendalian internal accordance with the established guidelines. To ensure that
atas proses bisnis telah dilaksanakan dengan baik, ICS akan internal controls over business processes have been properly
menentukan control testing yang akan diujikan kepada BPO implemented, the ICS determines the control testing to be
terkait dan disetujui oleh BOD. Pada awal tahun 2025, LGRC administered to the relevant BPOs and approved by the
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06 Tata Kelola Perusahaan
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Group Head bersama Fungsi ICS membuat perencanaan Board of Directors. At the beginning of 2025, the LGRC Group
dengan pihak-pihak terkait (IA, QEMS, BPO, dan manajemen) Head, together with the ICS Function, carried out planning
untuk menguji efektivitas pengendalian internal, serta with relevant parties (IA, QEMS, BPO, and management) to
memastikan bahwa potensi risiko yang timbul telah termitigasi test the effectiveness of internal controls and to ensure that
dengan baik. potential risks arising have been adequately mitigated.
PERNYATAAN DIREKSI ATAS KECUKUPAN SISTEM BOARD OF DIRECTORS' STATEMENT ON THE ADEQUACY
PENGENDALIAN INTERNAL OF THE INTERNAL CONTROL SYSTEM
Direksi senantiasa mengawasi jalannya sistem pengendalian The Board of Directors consistently oversees the operation
internal guna memastikan pengawasan yang efektif, efisien, of the internal control system to ensure effective, efficient,
dan berkelanjutan. Direksi menilai bahwa sistem pengendalian and sustainable oversight. The Board of Directors assesses
internal di Perseroan dan entitas anak telah selaras dengan that the internal control system within the Company and
sasaran, strategi, dan budaya Perseroan, serta berbagai its subsidiaries is aligned with the Company's objectives,
kewajiban hukum maupun kewajiban sosial Perseroan. strategies, and culture, as well as the Company's various legal
and social obligations.
Direksi berkomitmen untuk mematuhi Perundang-Undangan The Board of Directors is committed to complying with
yang berlaku serta menjaga integritas sistem pengendalian applicable laws and regulations and maintaining the integrity
internal yang terintegrasi dalam seluruh proses dan fungsi di of the internal control system integrated across all processes
Perseroan, sekaligus mendukung alokasi sumber daya yang and functions within the Company, while also supporting the
dibutuhkan untuk penerapannya. allocation of resources required for its implementation.
MANAJEMEN RISIKO RISK MANAGEMENT
Perseroan telah menerapkan Sistem Manajemen Risiko The Company has implemented an integrated Risk
terintegrasi berdasarkan Peraturan Menteri BUMN No. PER- Management System based on the Regulation of the Minister
2/ MBU/03/2023 tentang Pedoman Tata Kelola dan Kegiatan of State-Owned Enterprises No. PER-2/MBU/03/2023
Korporasi Signifikan Badan Usaha Milik Negara. Sistem concerning the Guidelines for Governance and Significant
Manajemen Risiko juga mengacu kepada prosedur Enterprise Corporate Activities of State-Owned Enterprises. The
Risk Management (ERM) dan Pedoman Tata Kelola SIG untuk Risk Management System also refers to the Enterprise
prinsip-prinsip tata kelola perusahaan yang baik. Risk Management (ERM) procedures and SIG Governance
Guidelines for good corporate governance principles.
Perseroan menerapkan Sistem Manajemen Risiko “model The Company implements a "three lines model" Risk
tiga lini” dengan para pemilik proses di seluruh satuan kerja Management System, with process owners across all
(Risk Taking Unit/RTU) sebagai lini pertama yang bertugas work units (Risk Taking Units/RTUs) serving as the first
mengidentifikasi dan mengelola risiko dalam proses bisnis. line, responsible for identifying and managing risks within
Perseroan juga menetapkan adanya Fungsi Manajemen business processes. The Company also establishes a Risk
Risiko sebagai lini kedua, yang bertanggung jawab dalam Management Function as the second line, responsible for
mengukur, memantau dan memperlakukan risiko secara measuring, monitoring, and treating risks in aggregate, as
agregat serta mengembangkan sistem manajemen risiko well as developing the risk management system to support
untuk mendukung kinerja lini pertama. Pada lini ketiga, the performance of the first line. In the third line, the Internal
Divisi Audit Internal berperan memastikan bahwa Perseroan Audit Division plays a role in ensuring that the Company
telah menerapkan tata kelola, pengendalian risiko dan has effectively implemented governance, risk controls, and
pengendalian internal secara efektif. internal controls.
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Pendekatan proses manajemen risiko menggunakan The risk management process approach utilizes a combination
kombinasi top down and bottom-up approach, yang diawali of top-down and bottom-up approaches, commencing
dengan high-level risk interview/discussion dengan Direksi with high-level risk interviews/discussions with the Board
sebagai narasumber guna mendapatkan pandangan of Directors as resource persons to obtain a strategic
strategis mengenai konteks eksternal dan internal perspective on the Company's external and internal context.
perusahaan. Lalu dilanjutkan dengan menetapkan sasaran This is followed by the establishment of the Company's
perusahaan dan mengidentifikasi berbagai risiko strategik objectives and the identification of various strategic and
dan operasional yang akan dihadapi. Selanjutnya, ketetapan operational risks to be faced. These determinations are then
tersebut diteruskan ke seluruh proses risk assessment, yang carried forward into the entire risk assessment process,
melibatkan semua pemilik proses di seluruh RTU. involving all process owners across all RTUs.
Implementasi manajemen risiko dilakukan dengan tujuan The implementation of risk management is carried out with
untuk meminimalkan potensi risiko dari suatu kejadian yang the aim of minimizing the potential risk of events with negative
berdampak negatif, memaksimalkan probabilitas kejadian impacts, maximizing the probability of favorable events, and
yang menguntungkan, dan mengelola potensi risiko yang managing potential risks that may impede the achievement
dapat menghambat pencapaian sasaran, keberlanjutan of objectives, business continuity, and the optimization of
usaha, serta optimalisasi peluang usaha melalui risiko yang business opportunities through well-measured and well-
terukur dan terkelola dengan baik. managed risks.
Hingga 31 Desember 2025, Perseroan telah melakukan As of December 31, 2025, the Company has conducted
identifikasi terhadap seluruh risiko utama dan peluang yang identification of all key risks and opportunities that may arise
mungkin timbul dari kegiatan usaha Perseroan, mengukur from the Company's business activities, measured such
risiko-risikonya, menyusun rencana pengendalian, dan risks, developed control plans, and monitored risk levels in
memonitor tingkat risiko sesuai dengan kebijakan dan accordance with the Company's risk management policies
prosedur manajemen risiko di Perseroan. and procedures.
RISIKO PERSEROAN DAN PENGELOLAANNYA COMPANY RISKS AND THEIR MANAGEMENT
Di tahun 2025, terdapat sebanyak 11 risiko yang telah In 2025, the Company identified a total of 11 risks. Information
diidentifikasi oleh Perseroan. Informasi profil risiko dan upaya on the risk profile and mitigation efforts undertaken
mitigasi yang dilakukan di sepanjang tahun 2025 adalah throughout 2025 is as follows:
sebagai berikut:
Tabel Profil Risiko dan Upaya Mitigasi Risiko Tahun 2025 Risk Profile Table and Risk Mitigation Efforts for 2025
Jenis Risiko Mitigasi Risiko
No
Type of Risk Risk Mitigation
1. Berkolaborasi dengan holding untuk menyiapkan rencana rights issue, serta melakukan
advokasi kepada lembaga negara terkait.
Kepatuhan terhadap Persyaratan dan Peraturan 2. Melakukan kerja sama dengan Pemangku Kepentingan terkait, Pemerintah Daerah, dan
Risiko yang terkait dengan kepatuhan terhadap Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional (ATR/BPN) untuk
persyaratan dan peraturan dalam menjalankan kegiatan memfasilitasi proses penerbitan Hak Pengelolaan Lahan (HPL).
1 bisnis.
Compliance with Requirements and Regulations 1. Collaborate with the holding company to prepare a rights issue plan and conduct advocacy
Risks related to compliance with applicable requirements with relevant government institutions.
and regulations in the conduct of business activities 2. Establish cooperation with relevant stakeholders, the Regional Government, and the
Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) to
facilitate the issuance of Land Management Rights (HPL).
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Jenis Risiko Mitigasi Risiko
No
Type of Risk Risk Mitigation
1. Koordinasi dengan SIG untuk memenuhi kebutuhan SDM melalui permintaan resmi
Ketersediaan dan Pemenuhan SDM 2. Kolaborasi dengan Talent & Performance Management (TPM) dalam mencari talenta dari
Risiko regenerasi SDM terkait dengan banyaknya Rekrutmen Bersama BUMN (RBB), lulusan baru, tenaga berpengalaman, maupun AP
karyawan level manajerial dan karyawan spesialis lainnya.
yang memasuki masa pension, namun belum memiliki 3. Melakukan pengembangan talenta, sistem manajemen karier, serta sistem caretaker
pengganti yang tepat. diterapkan untuk menutup kesenjangan suksesi dan mengatasi pembatasan rekrutmen
2
Talent Availability and Fulfillment eksternal.
Talent regeneration risk related to a large number of 1. Coordinate with SIG to fulfill talent requirements through formal requests.
managerial level and specialist employees entering 2. Collaborate with Talent & Performance Management (TPM) in sourcing talent from RBB,
retirement, with no adequate successors currently in fresh graduates, experienced professionals, as well as other Operating Companies (OpCos).
place. 3. Implement talent development programs, career management systems, and a caretaker
system to address succession gaps and mitigate limitations on external recruitment.
1. Menerapkan standar yang ketat dalam proses tender dan pengawasan yang cermat pada
pengajuan FS dan realisasinya serta meningkatkan kualitas proyek melalui peningkatan
proses internal dan koordinasi dengan vendor
2. Penguatan pengendalian dan koordinasi proyek melalui rapat rutin, peningkatan sumber
daya, serta keterlibatan yang lebih besar dari personel pemberi kerja.
3. Melakukan perbaikan atau penggantian material maupun peralatan yang tidak sesuai.
4. Koordinasi dengan SCM, operasi, dan kontraktor untuk memastikan ketersediaan kapal,
tenaga ahli, dan material, serta pemenuhan persyaratan administratif.
Risiko Proyek Dermaga Tuban
5. Melakukan percepatan pembayaran, mempercepat penyelesaian klaim, serta menetapkan
Risiko yang terkait dengan gangguan dalam pelaksanaan
izin dan tanggung jawab dredging.
dan penyelesaian proyek Dermaga Tuban.
3 1. Implement strict standards in the tender process and conduct thorough supervision of
Tuban Jetty Project Risk
feasibility study (FS) submissions and their realization, as well as enhance project quality
Risks relatested with disruptions in the implementation
through improvements in internal processes and coordination with vendors.
and completion of the Tuban Jetty Project.
2. Strengthen project control and coordination through regular meetings, increased resource
allocation, and more involvement of employer personnel.
3. Carry out repairs or replacement of materials and equipment that do not meet the required
specifications.
4. Coordinate with SCM, operations, and contractors to ensure the availability of vessels,
qualified experts, and materials, as well as compliance with administrative requirements.
5. Accelerate payments, expedite the settlement of claims, and clearly define permits and
responsibilities related to dredging activities.
1. Melakukan optimalisasi parameter operasi pada setiap tahapan proses produksi (dari raw
mill hingga cement mill) melalui fine-tuning, process control improvement, serta penerapan
troubleshooting secara berkala untuk menjaga stabilitas proses dan menurunkan specific
consumption bahan baku serta material tambahan.
2. Mengimplementasikan inisiatif Operational Excellence untuk meningkatkan produktivitas
dan menekan biaya produksi, termasuk analisis bottleneck, process benchmarking, dan
digitalisasi pemantauan kinerja produksi di seluruh pabrik.
3. Memastikan ketersediaan peralatan utama melalui pelaksanaan program preventive
dan predictive maintenance secara disiplin guna menurunkan frekuensi breakdown dan
downtime yang berdampak pada efisiensi lini produksi.
4. Melakukan peningkatan kompetensi dan kedisiplinan operator pabrik melalui pelatihan
teknis, refresher training, serta monitoring kepatuhan terhadap SOP produksi untuk
memastikan proses berjalan stabil dan efisien, serta rencana suksesi sesuai dengan mitigasi
pada R2.
Risiko Efisiensi Produksi 5. Melakukan review rutin terhadap key performance indicators (KPI) produksi seperti clinker
Risiko kondisi abnormal dan ketidakefisienan pada factor, plant availability, dan overall equipment effectiveness (OEE) untuk memastikan
proses produksi. perbaikan berkelanjutan terhadap efisiensi produksi.
4
Production Efficiency Risk 1. Optimize operating parameters at each stage of the production process (from raw
Risk related to abnormal conditions and inefficiencies in mill to cement mill) through fine-tuning, process control improvements, and periodic
the production process. troubleshooting to maintain process stability and reduce the specific consumption of raw
materials and additives.
2. Implement Operational Excellence initiatives to improve productivity and reduce production
costs, including bottleneck analysis, process benchmarking, and the digitalization of
production performance monitoring across all plants.
3. Ensure the availability of critical equipment by rigorously implementing preventive and
predictive maintenance programs to reduce the frequency of breakdowns and downtime
that impact production line efficiency.
4. Enhance operator competency and discipline through technical training, refresher programs,
and monitoring compliance with production SOPs to ensure stable and efficient operations,
as well as succession planning in line with the mitigation measures under R2.
5. Conduct regular reviews of key production performance indicators (KPIs), such as clinker
factor, plant availability, and overall equipment effectiveness (OEE), to ensure continuous
improvement in production efficiency.
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Jenis Risiko Mitigasi Risiko
No
Type of Risk Risk Mitigation
1. Mengidentifikasi lokasi atau area sumber daya baru.
2. Melakukan studi dan eksplorasi tambahan, serta mitigasi risiko terkait keberlanjutan bahan
baku.
3. Memetakan area prospektif yang berpotensi mengandung clay (Tuban, Cilacap, dan
Narogong).
4. Mengajukan CAPEX untuk akuisisi lahan dengan tujuan memperpanjang umur cadangan
Risiko Pemenuhan Suplai Bahan Baku shale serta memperoleh Alternative Raw Materials sebagai pengganti unsur alumina (AL2O2)
Risiko yang terkait dengan gangguan pasokan bahan yang terdapat pada shale.
5 baku. 5. Memperbarui perizinan paling lambat 2 tahun sebelum masa berlakunya berakhir.
Raw Material Supply Fulfillment Risk 1. Identify new resource locations or source areas.
Risk related with disruptions in raw material supply. 2. Conduct additional studies and exploration, as well as risk mitigation related to raw material
sustainability.
3. Map prospective areas with potential clay resources (Tuban, Cilacap, and Narogong).
4. Propose CAPEX for land acquisition to extend the life of shale reserves and to obtain
alternative raw materials as substitutes for the alumina (Al2O2) component contained in
shale.
5. Renew permits no later than two years prior to their expiration.
1. Melakukan proses mixing batubara dengan kualitas yang bervariasi dengan bahan
tambahan untuk menjaga kualitas batubara. Dan menekan biaya bahan bakar sesuai RKAP
misalnya dengan mendapatkan supply batubara yang memiliki kandungan sulfur dan ash
yang lebih tinggi serta kalori yang rendah yang kurang diminati pasar
2. Melakukan pemantauan secara berkala terhadap stok dan kualitas batubara agar sesuai
Risiko Pemenuhan Suplai Energi spesifikasi pembakaran kiln.
Risiko terkait dengan adanya gangguan pada suplai 3. Melakukan koordinasi dengan pemasok dan pihak holding untuk memastikan jadwal
energi dan fluktuasi harga (terutama batu bara). pasokan tidak mengalami keterlambatan serta memenuhi kebutuhan produksi setiap plant.
6
Energy Supply Fulfillment Risk 1. Implement coal blending using coal of varying qualities combined with additives to maintain
Risk related to disruptions in energy supply and price coal quality and reduce fuel costs in line with the RKAP, for example by securing coal
fluctuations (especially coal). supplies with higher sulfur and ash content and lower calorific value that are less favored
by the market.
2. Conduct regular monitoring of coal inventory levels and coal quality to ensure compliance
with kiln combustion specifications.
3. Coordinate with suppliers and the holding company to ensure timely delivery schedules and
fulfillment of production requirements at each plant.
1. Koordinasi dengan tim Sales dan Production Planning untuk perencanaan reroute supply
dan transaksi antarperusahaan sesuai kebutuhan.
2. Koordinasi dengan tim IT/MOS/System untuk menjalankan sistem cadangan (BCP),
melakukan pencatatan dan rekonsiliasi transaksi manual, serta pemeliharaan infrastruktur
Risiko Efisiensi Distribusi IT secara berkala.
Risiko terkait dengan kondisi abnormal dalam proses 3. Persiapan pelaksanaan ZODOL dengan mempertimbangkan peralihan moda transportasi
distribusi dan perubahan regulasi yang dapat berdampak dari truk ke kereta api/kapal, termasuk penggunaan gudang penyangga
pada efisiensi distribusi. 4. Penyesuaian kapasitas muatan semen dan waktu sandar kapal sesuai kondisi pasang surut.
7
Distribution Efficiency Risk 1. Coordinate with the Sales and Production Planning teams to plan supply rerouting and
Risk related to abnormal conditions in the distribution intercompany transactions as required.
process and regulatory changes that may impact 2. Coordinate with the IT/MOS/System teams to implement backup systems (BCP), perform
distribution efficiency. manual transaction recording and reconciliation, and conduct periodic maintenance of IT
infrastructure.
3. Prepare for the implementation of ZODOL by considering a shift in transportation modes
from trucks to rail and/or vessels, including the use of buffer warehouses.
4. Adjust cement loading capacity and vessel berthing time in accordance with tidal conditions.
1. Monitoring rutin program K3 serta penetapan fokus dan program tambahan untuk kasus-
kasus tertentu yang memerlukan perhatian khusus.
2. Monitoring inspeksi proteksi kebakaran, pembaruan FERA, pelengkapan peralatan kritis
FAR, penyusunan skala prioritas perbaikan sistem proteksi kebakaran, serta implementasi
CAPEX Fire Suppression di ER3 Tuban Plant sesuai persetujuan.
3. Monitoring pelaksanaan pelatihan internal dan sertifikasi tim FAR maupun FAR volunteer,
Risiko Kecelakaan Kerja dan Penyakit akibat Kerja
pelaksanaan drill & simulation bagi seluruh tim, penyegaran proses Cement Flow, serta
Risiko terkait tanggung jawab Perusahaan dalam
penyediaan layanan dukungan OHS di Tuban Plant.
melindungi karyawan, kontraktor, tamu, konsumen, dan
4. Monitoring dan pengingat pencapaian VSL per unit kerja sebanyak dua kali setiap bulan
masyarakat dalam aspek kesehatan dan keselamatan di
kepada GM, GH, dan OHS Manager.
tempat kerja.
1. Conduct regular monitoring of Occupational Health and Safety (OHS) programs, including
8 Occupational Accidents and Occupational Diseases
the establishment of focus areas and additional programs for specific cases requiring
(PAK) Risk
special attention.
Risk related to the Company’s responsibility to protect
2. Monitor fire protection inspections, update the Fire Emergency Response Assessment
employees, contractors, visitors, customers, and the
(FERA), complete critical Fire Action Response (FAR) equipment, prioritize improvements
community with respect to health and safety in the
to fire protection systems, and implement CAPEX-funded fire suppression systems at ER3
workplace.
Tuban Plant in accordance with approved plans.
3. Monitor the implementation of internal training and certification for FAR teams and FAR
volunteers, conduct drills and simulations for all teams, refresh the Cement Flow process,
and provide OHS support services at Tuban Plant.
4. Monitor and provide reminders on the achievement of the VSL targets for each work unit
twice a month to the General Manager (GM), Group Head (GH), and OHS Manager.
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06 Tata Kelola Perusahaan
Good Corporate Governance
Jenis Risiko Mitigasi Risiko
No
Type of Risk Risk Mitigation
1. Melakukan pemantauan dan pemenuhan seluruh kewajiban perizinan lingkungan, termasuk
pembaruan dokumen AMDAL/UKL-UPL, serta pelaporan RKL-RPL kepada instansi terkait
secara tepat waktu untuk menghindari sanksi administratif maupun gangguan operasional.
2. Menjalankan pengelolaan limbah B3 dan non-B3 sesuai peraturan yang berlaku serta
memantau kualitas udara emisi utama untuk memastikan kesesuaian dengan baku mutu
lingkungan dan target pengurangan emisi perusahaan.
3. Melaksanakan program CSR dan Community Development secara berkelanjutan dan
terukur untuk meningkatkan hubungan baik dengan masyarakat sekitar area operasi, serta
Keberlanjutan Lingkungan dan Sosial mendukung pencapaian indikator sosial dan reputasi korporat.
Risiko yang berkaitan dengan aspek lingkungan dan 4. Melakukan kegiatan edukasi dan sosialisasi internal terkait kepatuhan lingkungan,
sosial yang jika tidak ditangani dengan baik dapat pengurangan limbah, serta tanggung jawab sosial untuk meningkatkan kesadaran dan
membawa dampak negatif bagi Perusahaan. partisipasi seluruh karyawan terhadap praktik keberlanjutan.
9
Environmental and Social Sustainability 1. Monitor and fulfill all environmental permitting obligations, including the renewal of AMDAL/
Risk related to environmental and social aspects which, UKL-UPL documents, and submit RKL-RPL reports to the relevant authorities in a timely
if not properly managed, may have negative impacts on manner to avoid administrative sanctions and operational disruptions.
the Company. 2. Manage hazardous (B3) and non-hazardous waste in accordance with applicable regulations
and monitor key emission air quality to ensure compliance with environmental standards
and the Company’s emission reduction targets.
3. Implement sustainable and measurable CSR and Community Development programs to
strengthen relationships with communities surrounding operational areas and to support
the achievement of social performance indicators and corporate reputation.
4. Conduct internal education and awareness programs on environmental compliance, waste
reduction, and social responsibility to enhance employee awareness and participation in
sustainability practices.
1. Memantau kinerja keuangan Perusahaan dan kewajiban finansial setiap bulan untuk
memastikan pencapaian RKAP yang telah ditetapkan.
2. Penerapan inisiatif penghematan biaya di seluruh fungsi bisnis.
3. Pemantauan arus kas dan kinerja keuangan, serta perancangan struktur pembiayaan yang
optimal yang selaras dengan kebijakan SIG.
4. Penyediaan dana cadangan untuk kewajiban pinjaman, eksplorasi restrukturisasi utang atau
Ketersediaan Kas pelunasan lebih awal, dan memastikan adanya perlindungan asuransi yang memadai.
Risiko yang berkaitan dengan adanya gangguan terhadap 5. Pemantauan CAPEX secara ketat, melacak kewajiban kepada vendor—terutama vendor
pemenuhan covenant rasio. kritikal dan vendor capex—serta menghindari keterlambatan penagihan piutang untuk
10 Cash Availability mencegah aging issues.
Risk related to potential disruptions to maintain covenant 1. Monitor the Company’s financial performance and financial obligations on a monthly basis
ratio requirements. to ensure the achievement of the approved RKAP.
2. Implement cost-saving initiatives across all business functions.
3. Monitor cash flow and financial performance, and design an optimal financing structure
aligned with SIG policies.
4. Provide reserve funds for loan obligations, explore debt restructuring or early repayment
options, and ensure adequate insurance coverage is in place.
5. Closely monitor CAPEX, track payables to vendors—particularly critical and CAPEX
vendors—and prevent delays in receivables collection to avoid aging issues.
1. Melakukan diversifikasi basis pelanggan dan perluasan jaringan pasar ke wilayah di
luar pelanggan utama, dengan tujuan mengurangi ketergantungan pada satu sumber
pendapatan dan menjaga keberlanjutan pencapaian target revenue RKAP.
2. Pengembangan produk Value Added Services (VAS) serta menjajaki peluang kemitraan
strategis dengan pihak eksternal, khususnya untuk produk inovatif di segmen konstruksi
dan material ramah lingkungan.
3. Memperkuat implementasi program Quality Control dan K3, melalui evaluasi rutin, redesign
proses, serta peningkatan kesadaran dan pelatihan keselamatan bagi seluruh karyawan
operasional.
4. Penguatan program perawatan preventif dan prediktif pada peralatan produksi utama,
Risiko Portofolio Bisnis Non-Cement
termasuk penyediaan suku cadang kritikal dan rencana penggantian berkala untuk
Risiko yang terkait dengan kinerja dan keberlanjutan
menghindari downtime produksi yang dapat berdampak pada kinerja Batching Plant
bisnis portofolio Perusahaan di sector non-semen.
11 maupun Quarry.
Non-Cement Business Risk
1. Diversify the customer base and expand market networks beyond key customers to reduce
Risk related to the performance and sustainability of the
dependence on a single revenue source and ensure the sustainability of achieving the
Company’s business portfolio in the non-cement sector.
RKAP revenue targets.
2. Develop Value Added Services (VAS) products and explore strategic partnership
opportunities with external parties, particularly for innovative products in the construction
segment and environmentally friendly materials.
3. Strengthen the implementation of Quality Control and Occupational Health and Safety
(OHS) programs through regular evaluations, process redesign, and enhanced safety
awareness and training for all operational employees.
4. Enhance preventive and predictive maintenance programs for critical production equipment,
including the provision of critical spare parts and scheduled replacement plans, to avoid
production downtime that could impact the performance of Batching Plants and Quarries.
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Pada tahun 2025, selain melakukan identifikasi ancaman In 2025, in addition to identifying threats that may affect the
yang mungkin akan mempengaruhi pencapaian sasaran achievement of the Company's objectives (downside risk),
perusahaan (downside risk), Perseroan juga melihat the Company also assessed its capabilities and assets to
kemampuan dan aset yang dimiliki untuk menangkap peluang capture opportunities as added value (upside risk).
menjadi nilai tambah (upside risk).
Jenis Peluang Optimalisasi Peluang
No
Type of Opportunity Opportunity Optimization
1. Portofolio Produk yang Variatif 1. Meningkatkan kerjasama dengan partner dan pengembangan solusi baru terkait produk
Perusahaan memiliki peluang untuk meningkatkan Solusi Bangun Indonesia seperti StilCrete, TopCrete, Comfilplas, Soil stabilization, dan mineral
pendapatan dan reputasi dengan produk portofolio resources (limestone, dolomite, dan lain-lain).
bervariatif dan layanan inovatif Solusi Bangun 2. Memprioritaskan persetujuan CAPEX intuk membangun fasilitas tambahan dan meningkatkan
Indonesia, seperti semen, beton, agregat, jasa sinergi waste management dengan SIG untuk mengoptimalkan pengelolaan limbah
konstruksi lainnya, dan pengelolaan limbah yang 3. Melakukan Studi kelayakan dan evaluasi operasional untuk potensi penunjukan Solusi Bangun
didukung oleh pengalaman lebih dari 15 tahun dari Indonesia sebagai operator fasilitas baru, dengan mengacu pada pengalaman pengelolaan
Nathabumi. RDF Jeruk Legi.
4. Kajian kelayakan dan penjajakan kerja sama dengan mitra atau investor potensial dalam
Variative Product Portfolio pengembangan usaha landfill mining.
The Company has the opportunity to enhance 5. Pengadaan tenaga ahli melalui jasa konsultasi untuk mendukung studi teknis dan strategis.
revenue and reputation through a diversified 6. Studi kelayakan teknologi dan keekonomian dalam pengembangan material plastik daur ulang.
product portfolio and innovative services Solusi 1. Enhance collaboration with partners and develop new solutions related to Solusi Bangun
Bangun Indonesia, including cement, ready-mix Indonesia products, such as StilCrete, TopCrete, Comfilplas, soil stabilization, and mineral
concrete, aggregates, other construction services, resources (limestone, dolomite, and others).
and waste management, supported by over 15 2. Prioritize CAPEX approval for the construction of additional facilities and strengthen waste
years of experience from Nathab management synergies with SIG to optimize waste processing.
umi. 3. Conduct feasibility studies and operational evaluations for the potential appointment of
Solusi Bangun Indonesia as the operator of new facilities, leveraging experience from the
management of the Jeruk Legi RDF facility.
4. Perform feasibility assessments and explore cooperation with partners or potential investors in
the development of landfill mining businesses.
5. Procure subject-matter experts through consulting services to support technical and strategic
studies.
6. Conduct feasibility studies on technology and economic viability for the development of
recycled plastic materials.
2. Reputasi Perusahaan dalam ESG 1. Memperkuat sinergi dengan berbagai sektor dan pihak terkait demi meningkatkan rating
Peluang peningkatan reputasi dan nilai Perusahaan PROPER serta mendukung inovasi sosial di seluruh pabrik.
dalam aspek ESG 2. Meningkatkan pencapaian TSR di semua pabrik dan melacak emisi CO2 secara berkala.
Company Reputation in ESG 3. Menciptakan Kebaharuan Inovasi Sosial yang harus mampu menarik perhatian juri dan memiliki
Opportunities to increase the Company’s semua syarat LCA dan SROI yang diminta
reputation and value in the ESG aspects 4. Pendampingan aspek PROPER Comdev dengan Sodec UGM, dan evaluasi rutin dengan juri
PROPER
1. Strengthen synergies with various sectors and relevant stakeholders to improve PROPER
ratings and support social innovation initiatives across all plants.
2. Enhance the achievement of TSR across all plants and conduct regular tracking of CO2
emissions.
3. Develop new social innovation initiatives that are capable of attracting the attention of PROPER
evaluators and fully meeting the required Life Cycle Assessment (LCA) and Social Return on
Investment (SROI) criteria.
4. Provide support for PROPER Community Development (Comdev) aspects in collaboration with
SODEC UGM, along with regular evaluations involving PROPER assessors.
3. Inovasi Teknologi 1. Mengembangkan budaya inovasi yang dipupuk dalam Perusahaan melalui beberapa program
Peluang peningkatan nilai kompetitif Solusi Bangun pengembangan seperti Juara Inovasi, Digitalisasi, End User Developer, National/Global
Indonesia terhadap SBI Strategic House 2025: Lighthouse Industry 4.0.
Leverage Innovation and Digital Transformation 2. Implementasi project Rooftop Solar Panel/PLTS pada fasilitas di pabrik semen
Technological Innovation 1. Develop and nurture a culture of innovation within the Company through various development
Opportunities to strengthen Solusi Bangun programs, such as Innovation Champions, Digitalization initiatives, End User Developer
Indonesia's competitive advantage in alignment programs, and National/Global Industry 4.0 Lighthouse initiatives.
with the SBI Strategic House 2025 through 2. Implement Rooftop Solar Panel (PLTS) projects at cement plant facilities.
innovation and digital transformation.
4. Optimasi Aset 1. Merancang strategi pemanfaatan optimal raw mineral material dengan membentuk divisi bisnis
Peluang pemanfaatan bahan baku tambang dan khusus raw mineral material, mendorong riset dan pengembangan untuk product development
aset non produktif pada industri lainnya sehingga guna memenuhi kebutuhan pasar, serta mengembangkan instalasi produk turunan sebagai
dapat meningkatkan pendapatan usaha langkah diversifikasi bisnis.
Asset Optimization 2. Melakukan analisis terhadap aset non-operasional, pengembangan kerjasama dengan pihak
Opportunities to utilize mining raw materials and lain yang berpotensi menggunakan aset tersebut, serta evaluasi kontrak eksisting untuk
non-productive assets in other industries in order meningkatkan pemanfaatan dan nilai tambahnya bagi Perusahaan.
to increase business revenue. 1. Design an optimal utilization strategy for raw mineral materials by establishing a dedicated
raw mineral materials business division, promoting research and development for product
development to meet market demand, and developing downstream product facilities as part of
business diversification initiatives.
2. Conduct analyses of non-operational assets, develop partnerships with external parties that
may utilize such assets, and evaluate existing contracts to enhance asset utilization and
generate added value for the Company.
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06 Tata Kelola Perusahaan
Good Corporate Governance
TINJAUAN ATAS EFEKTIVITAS SISTEM MANAJEMEN REVIEW OF THE EFFECTIVENESS OF THE RISK
RISIKO MANAGEMENT SYSTEM
Di sepanjang tahun 2025, Perseroan telah menerapkan Throughout 2025, the Company effectively implemented
Enterprise Risk Management (ERM) dengan baik. Dewan Enterprise Risk Management (ERM). The Board of
Komisaris dan Direksi menilai bahwa Sistem Manajemen Commissioners and the Board of Directors assessed that
Risiko telah berjalan secara efektif dalam mendukung the Risk Management System functioned effectively in
kemampuan Perseroan untuk mengelola risiko-risiko utama. supporting the Company’s ability to manage its principal
Meskipun beberapa risiko utama masih berada dalam risks. Although several principal risks remained subject to
pemantauan ketat, secara keseluruhan proses manajemen close monitoring, the overall risk management process was
risiko dinilai telah memadai dan mendukung pencapaian considered adequate and contributed to the achievement of
tujuan operasional maupun strategis Perseroan selama tahun the Company’s operational and strategic objectives during
2025. the year.
Selain itu, di tahun 2025 Perseroan juga melakukan Risk In addition, in 2025 the Company also conducted a Risk
Maturity Assessment dan menghasilkan rekomendasi sebagai Maturity Assessment, which produced the following
berikut: recommendations:
1. Penyelarasan dokumen Sistem Manajemen Risiko 1. Alignment of the Risk Management System documentation
terhadap Permen BUMN Nomor PER-02/MBU/03/2023. with the Regulation of the Minister of State-Owned
Enterprises No. PER-02/MBU/03/2023.
2. Meningkatkan awareness dan kemampuan manajemen 2. Enhancement of risk management awareness and
risiko melalui sosialisasi dan pelatihan. capabilities through socialization and training.
3. Mengembangkan Strategi Risiko dalam bentuk Kapasitas 3. Development of a Risk Strategy in the form of Risk
Risiko, Selera Risiko, Toleransi Risiko, dan Batasan Risiko Capacity, Risk Appetite, Risk Tolerance, and Risk Limits.
4. Mengembangkan berbagai indikator kuantitatif dalam 4. Development of various quantitative indicators in the
bentuk Key Risk Indicator (KRI). form of Key Risk Indicators (KRI).
5. Mengintegrasikan analisis risiko dan kinerja (KPI) ke dalam 5. Integration of risk analysis and performance (KPI) into the
risk register. risk register.
6. Mengidentifikasi risiko positif (peluang keuntungan) dan 6. Identification of positive risks (profit opportunities) and
risiko negatif (potensi ancaman). negative risks (potential threats).
7. Melakukan penyusunan RKAP berbasis risiko. 7. Preparation of a risk-based Work Plan and Budget (RKAP).
PERNYATAAN MANAJEMEN ATAS KECUKUPAN SISTEM MANAGEMENT'S STATEMENT ON THE ADEQUACY OF
MANAJEMEN RISIKO THE RISK MANAGEMENT SYSTEM
Direksi dan Dewan Komisaris menilai bahwa Sistem The Board of Directors and the Board of Commissioners
Manajemen Risiko telah memenuhi aspek kecukupan dalam assess that the Risk Management System has fulfilled the
penerapannya. Direksi dan Dewan Komisaris senantiasa adequacy aspects in its implementation. The Board of
mempertimbangkan faktor risiko dalam pencapaian sasaran- Directors and the Board of Commissioners consistently
sasaran Perseroan dan memastikan risiko-risiko tersebut take risk factors into consideration in the achievement of
dikelola secara efektif dan dikomunikasikan secara memadai the Company's objectives and ensure that such risks are
kepada pihak-pihak yang berkepentingan. managed effectively and communicated adequately to
relevant parties.
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Implementasi Sistem Manajemen Risiko senantiasa selaras The implementation of the Risk Management System is
dengan ketentuan dalam Permen BUMN No. PER-02/ consistently aligned with the provisions of the Regulation
MBU/03/2023, serta prosedur ERM dan Pedoman Tata of the Minister of State-Owned Enterprises No. PER-02/
Kelola Perusahaan dari SIG. Direksi dan Dewan Komisaris MBU/03/2023, as well as the ERM procedures and Corporate
menjamin bahwa Sistem Manajemen Risiko Perseroan dan Governance Guidelines from SIG. The Board of Directors and
entitas anak telah selaras dengan sasaran, strategi, dan the Board of Commissioners ensure that the Risk Management
budaya Perseroan, serta ketentuan peraturan perundang- System of the Company and its subsidiaries is aligned with
undangan yang berlaku. the Company's objectives, strategies, and culture, as well as
applicable statutory and regulatory provisions.
PERKARA HUKUM LEGAL CASES
Kasus Hukum Material Material Legal Cases
Hingga akhir tahun 2025, Perseroan dan entitas anak, Through the end of 2025, the Company and its subsidiaries,
Dewan Komisaris dan Direksi Perseroan serta entitas anak as well as the Board of Commissioners and Board of Directors
tidak terlibat perkara hukum yang bersifat material dan of the Company and its subsidiaries, were not involved in any
mempengaruhi kegiatan operasional, kegiatan usaha dan legal cases of a material nature that negatively and materially
pendapatan Perseroan dan entitas anak secara negatif dan affected the operational activities, business activities, and
material. revenues of the Company and its subsidiaries.
KASUS HUKUM MATERIAL MATERIAL LEGAL CASES
Perseroan, entitas anak, Dewan Komisaris maupun Direksi Neither the Company, its subsidiaries, the Board of
tidak ada yang menerima sanksi administrasi dari regulator Commissioners, nor the Board of Directors received any
yang sifatnya material dan berdampak pada kelangsungan administrative sanctions from regulators that are material in
kegiatan usaha Perseroan sepanjang tahun 2025. nature and impact the continuity of the Company's business
activities throughout 2025.
SANKSI ADMINISTRATIF ADMINISTRATIVE SANCTIONS
Hingga 31 Desember 2025, tidak terdapat sanksi administratif As of December 31, 2025, there are no administrative
yang dihadapi oleh Perseroan atau pun tertuju kepada entitas sanctions faced by the Company or directed at its subsidiaries
anak, yang dapat berdampak atau mempengaruhi operasional that may impact or affect the Company's operations
Perseroan. .
PEDOMAN PERILAKU ETIKA BISNIS CODE OF BUSINESS CONDUCT
Perseroan memiliki Pedoman Perilaku Etika Bisnis sebagai The Company has a Code of Business Conduct as a
perwujudan komitmen etika usaha Perseroan dan etika perilaku manifestation of the Company's business ethics commitment
setiap insan Perseroan yang disusun untuk mempengaruhi, and the behavioral ethics of all Company personnel, developed
membentuk, mengatur dan melakukan kesesuaian perilaku to influence, shape, regulate, and align conduct based on the
berdasarkan prinsip-prinsip berkesadaran (ethical sensibility), principles of ethical sensibility, ethical reasoning, and ethical
berpikir etis (ethical reasoning), dan berperilaku etis (ethical conduct, in order to achieve consistent results in accordance
conduct) sehingga tercapai hasil yang konsisten yang sesuai with the values and culture in pursuit of the Company's vision
dengan nilai dan budaya dalam mencapai visi dan misi and mission.
Perseroan.
Secara berkala, Pedoman Perilaku Etika Bisnis diperbaharui The Code of Business Conduct is regularly updated to align
guna menyelaraskan dengan kebijakan dari SIG, sekaligus with SIG's policies, as well as to refresh and refine the previous
penyegaran dan penyempurnaan atas Kode Etik sebelumnya. Code of Conduct.
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POKOK-POKOK PEDOMAN PERILAKU ETIKA BISNIS KEY PROVISIONS OF THE CODE OF BUSINESS CONDUCT
Dalam Pedoman Perilaku Etika Bisnis menyertakan prinsip- The Code of Business Conduct encompasses the key
prinsip utama mengenai Etika Usaha Perusahaan, Etika principles of Corporate Business Ethics, Corporate Behavioral
Perilaku Perusahaan, dan Pelaksanaan Pedoman Perilaku Ethics, and the Implementation of the Business Ethics Code
Etika Bisnis. Pedoman Perilaku dan Etika Bisnis mengatur of Conduct. The Code of Business Conduct governs matters
hal-hal yang menjadi tanggung jawab Perseroan, insan that constitute the responsibilities of the Company, Company
Perseroan, anak perusahaan dan afiliasinya, serta pihak lain personnel, subsidiaries and affiliates, as well as other parties
yang melakukan aktivitas dengan Perseroan. conducting activities with the Company.
Menjelaskan tentang bagaimana entitas bisnis
Etika Usaha Describes how business entities should conduct
selayaknya bersikap, beretika dan bertindak dalam
Perusahaan themselves, uphold ethical standards, and act in efforts
upaya menyeimbangkan kepentingan Perseroan
Corporate Business to balance the interests of the Company with those of
dengan para pemangku kepentingan sesuai prinsip-
Ethics its stakeholders in accordance with GCG principles.
prinsip GCG.
Etika Perilaku Penjelasan Mengenai bagaimana insan korporasi Describes how corporate personnel should maintain
Perusahaan selayaknya menjalin hubungan profesional, bersikap, professional relationships, conduct themselves, uphold
Corporate Behavioral beretika dan bertindak sesuai kaidah-kaidah dan ethical standards, and act in accordance with applicable
Ethics ketentuan yang berlaku. norms and provisions.
Describes the implementation of the Code of Business
Pelaksanaan Pedoman Penjelasan mengenai pelaksanaan Pedoman Perilaku
Conduct, including the conduct of socialization
Perilaku Etika Bisnis Etika Bisnis, melakukan sosialisasi dan pelaporan,
and reporting, the handling and enforcement of
Implementation of penanganan, dan penegakan pelanggaran, serta sanksi
violations, and the application of sanctions effectively
the Code of Business yang diterapkan secara efektif dan menyeluruh kepada
and comprehensively to Company personnel and
Conduct insan Perseroan dan para pemangku kepentingan.
stakeholders.
SOSIALISASI DAN UPAYA PENEGAKAN PEDOMAN DISSEMINATION AND ENFORCEMENT EFFORTS OF THE
PERILAKU ETIKA BISNIS CODE OF BUSINESS CONDUCT
Pada tahun 2025, Perseroan melaksanakan sosialisasi/ In 2025, the Company conducted a dissemination/refresher
penyegaran Pedoman Perilaku Etika Bisnis dengan program program on the Code of Business Conduct through a
pembelajaran mandiri Kode Etik – Solusi Bangun Indonesia self-learning program on the Solusi Bangun Indonesia
melalui Learning Management System SuccessFactors yang Code of Conduct via the Learning Management System
dimulai sejak Oktober 2025 sampai dengan 31 Desember SuccessFactors, commencing from October 2025 through
2025 yang diikuti 1.554 peserta. Pedoman Perilaku Etika December 31, 2025, and attended by 1,554 participants.
Bisnis telah disebarluaskan ke semua karyawan dan juga The Code of Business Conduct has been disseminated to
dapat diakses melalui situs dan intranet Perseroan. Karyawan all employees and is also accessible through the Company's
diminta untuk membaca dan menandatangani surat website and intranet. Employees are required to read and
konfirmasi yang menyatakan mereka memahami Pedoman sign a confirmation letter stating that they have understood
Perilaku Etika Bisnis. the Code of Business Conduct.
PERNYATAAN BAHWA PEDOMAN PERILAKU ETIKA STATEMENT THAT THE CODE OF BUSINESS CONDUCT
BISNIS BERLAKU BAGI ANGGOTA DIREKSI, ANGGOTA APPLIES TO MEMBERS OF THE BOARD OF DIRECTORS,
DEWAN KOMISARIS, DAN KARYAWAN MEMBERS OF THE BOARD OF COMMISSIONERS, AND
EMPLOYEES
Pedoman Perilaku Etika Bisnis berlaku bagi seluruh level The Code of Business Conduct applies to all organizational
organisasi Perseroan dan anak perusahaan tanpa kecuali, levels of the Company and its subsidiaries without exception,
yakni karyawan pada semua tingkatan, anggota Direksi dan including employees at all levels, members of the Board of
Dewan Komisaris, serta pejabat eksekutif lain di Perseroan. Directors and Board of Commissioners, and other executive
officers of the Company.
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KEBIJAKAN PEMBERIAN KOMPENSASI POLICY ON PERFORMANCE-BASED LONG-
JANGKA PANJANG BERBASIS KINERJA TERM COMPENSATION FOR MANAGEMENT
KEPADA MANAJEMEN DAN/ATAU KARYAWAN AND/OR EMPLOYEES
Sampai akhir tahun 2025, Perseroan belum menerapkan kebijakan Through the end of 2025, the Company has not implemented
pemberian kompensasi jangka panjang berbasis kinerja kepada a policy on performance-based long-term compensation
manajemen dan atau karyawan termasuk Program Kepemilikan for management and/or employees, including an Employee
Saham Karyawan atau Employee Stock Option (ESOP) dan Stock Ownership Program (ESOP) or a Management Stock
Program Kepemilikan Saham oleh Manajemen atau Management Option Program (MSOP). Accordingly, there is no information
Stock Option Program (MSOP). Dengan demikian, tidak terdapat available regarding the number of ESOP/MSOP shares
informasi terkait jumlah saham ESOP/MSOP dan realisasinya, and their realization, the applicable period, the eligibility
jangka waktu, persyaratan karyawan dan/atau manajemen yang requirements for employees and/or management, and the
berhak, serta harga exercise. exercise price.
KEBIJAKAN PENGUNGKAPAN KEPEMILIKAN POLICY ON DISCLOSURE OF SHARE
SAHAM ANGGOTA DIREKSI DAN ANGGOTA OWNERSHIP BY MEMBERS OF THE
DEWAN KOMISARIS BOARD OF DIRECTORS AND BOARD OF
COMMISSIONERS
Berdasarkan Peraturan OJK No. 11/POJK.04/2017 tentang Pursuant to OJK Regulation No. 11/POJK.04/2017 concerning
Laporan Kepemilikan atau Setiap Perubahan Kepemilikan Reports on Ownership or Any Change in Ownership of
Saham Perusahaan Terbuka, Perseroan menyusun kebijakan Shares of Public Companies, the Company formulates a
mengenai kewajiban anggota Direksi dan anggota Dewan policy regarding the obligation of members of the Board of
Komisaris untuk menyampaikan informasi kepada Perseroan Directors and Board of Commissioners to submit information
mengenai kepemilikan dan setiap perubahan kepemilikannya to the Company regarding their ownership and any changes
atas saham Perseroan. in their ownership of the Company's shares.
Hingga akhir tahun 2025, seluruh anggota Direksi dan Dewan Through the end of 2025, all members of the Company's
Komisaris Perseroan tidak memiliki saham Perseroan baik Board of Directors and Board of Commissioners do not hold
secara langsung maupun tidak langsung. shares in the Company, either directly or indirectly.
Oleh karena itu, Perseroan tidak menerima informasi dari baik Accordingly, the Company has not received information from
anggota Direksi maupun anggota Dewan Komisaris mengenai either members of the Board of Directors or members of the
terjadinya kepemilikan (baru) atau perubahan kepemilikan Board of Commissioners regarding the occurrence of (new)
atas saham Perseroan yang telah dimiliki sejak tahun-tahun ownership or changes in ownership of the Company's shares
sebelumnya yang telah diketahui oleh Perseroan. that have been held since prior years and have been known
to the Company.
SISTEM PELAPORAN PELANGGARAN WHISTLEBLOWING SYSTEM
Sistem Pelaporan Pelanggaran (Whistleblowing System/ The Whistleblowing System (WBS) is a system used to
WBS) merupakan sistem yang digunakan untuk menampung, receive, process, and follow up on reports submitted by
mengolah, dan menindaklanjuti pelaporan yang disampaikan reporters, both internal and external parties, regarding
oleh pelapor baik dari pihak internal maupun eksternal violations/alleged violations occurring within the Company's
mengenai tindakan pelanggaran/dugaan pelanggaran yang environment, including those related to violations of GCG
terjadi di lingkungan Perseroan, antara lain terkait dengan principles, the Code of Business Conduct, company
pelanggaran terhadap prinsip-prinsip GCG, Pedoman regulations/policies, and applicable regulations, committed
Perilaku Etika Bisnis, peraturan/kebijakan perusahaan serta by Company personnel that may be detrimental to the
peraturan yang berlaku, yang dilakukan oleh insan Perseroan Company and its stakeholders.
yang dapat merugikan Perseroan maupun para pemangku
kepentingan.
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Penerapan WBS dilakukan dengan tujuan untuk meningkatkan The implementation of the WBS is carried out with the aim
kualitas transparansi, akuntabilitas, independensi dan of enhancing the quality of transparency, accountability,
kesetaraan serta kewajaran dalam implementasi GCG. independence, equality, and fairness in the implementation
Kebijakan WBS Perseroan dapat dilihat dan diunduh di situs of GCG. The Company's WBS policy is accessible and
web Perseroan www.solusibangunindonesia.com. may be downloaded from the Company's website at www.
solusibangunindonesia.com.
MEKANISME PENANGANAN PENGADUAN COMPLAINT HANDLING MECHANISM
Pelapor dapat mengajukan laporan pelanggaran dengan Whistleblowers may submit violation reports through the
mekanisme pengaduan sebagai berikut: following complaint mechanism:
PELAPOR Menyampaikan laporan pengaduan melalui: Submits a complaint report through:
WHISTLEBLOWER • Telp: 081295666155 • Phone: 081295666155
• Email : whistle.blowersbi@sig.id • Email: whistle.blowersbi@sig.id
• Surat : Tim Pengelola Pelaporan Pelanggaran (TP3) • Mail: Violation Reporting Management Team (TP3)
PT Solusi Bangun Indonesia Tbk. PT Solusi Bangun Indonesia Tbk.
Talavera Office Park Talavera Suite 15th Floor Talavera Office Park, Talavera Suite, 15th Floor
Jl. TB Simatupang No. 22-26, Jakarta 12430 Jl. TB Simatupang No. 22-26, Jakarta 12430
TP3/WBS • Menerima, mencatat, dan mengelompokkan laporan pelanggaran • Receives, records, and categorizes violation reports based on
MANAGEMENT berdasarkan kategori pelanggaran. the category of violation.
TEAM • Melaksanakan program perlindungan pelapor sesuai dengan • Implements the whistleblower protection program in accordance
kebijakan yang telah ditetapkan, termasuk menjaga kerahasiaan with established policies, including maintaining the confidentiality
pelapor dan terlapor (asas praduga tak bersalah). of the whistleblower and the reported party (presumption of
innocence principle).
• Menjaga komunikasi teratur dengan Pelapor • Maintains regular communication with the Whistleblower.
TIM INVESTIGASI Melakukan investigasi lebih lanjut terhadap substansi pelanggaran Conducts further investigation into the substance of the reported
INVESTIGATION yang dilaporkan dengan tujuan untuk mencari dan mengumpulkan violation with the aim of seeking and gathering the necessary
TEAM bukti-bukti yang diperlukan guna memastikan bahwa telah terjadi evidence to confirm that a violation has occurred.
pelanggaran.
DIREKSI • Menerima laporan hasil investigasi Tim Investigasi. • Receives the investigation results report from the Investigation
BOARD OF Team.
DIRECTORS • Melakukan pemeriksaan atas kategori pelanggaran, pelaku, • Conducts a review of the violation category, the perpetrator,
kelengkapan dokumen, dan kebenaran atas laporan tersebut, the completeness of documentation, and the veracity of the
dan memutuskan apakah laporan tersebut akan ditindaklanjuti report, and determines whether the report will be followed up or
atau diarsip. archived.
• Menetapkan rekomendasi tindakan selanjutnya apabila • Establishes recommendations for subsequent actions if the
pengaduan tersebut terbukti termasuk menetapkan sanksi complaint is substantiated, including the imposition of sanctions
sesuai ketentuan yang berlaku. in accordance with applicable provisions.
TP3/ WBS • Menindaklanjuti Keputusan dan rekomendasi Direksi. • Follows up on the resolutions and recommendations of the Board
MANAGEMENT of Directors.
TEAM • Menyampaikan hasil keputusan Direksi kepada Pelapor. • Communicates the Board of Directors' resolutions to the
Whistleblower.
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Mekanisme Penanganan Pengaduan
Complaint Handling Mechanism
PELAPOR TP3 TIM INVESTIGASI
WHISTLEBLOWER WBS MANAGEMENT TEAM INVESTIGATION TEAM
1 2 3
Menyampaikan laporan pengaduan melalui • Menerima, mencatat, dan mengelompokkan Melakukan investigasi lebih lanjut terhadap
Submit complaint report via laporan pelanggaran berdasarkan kategori substansi pelanggaran yang dilaporkan dengan
• Tel: 081295666155 pelanggaran. tujuan untuk mencari dan mengumpulkan
• Surel | Email : whistle.blowersbi@sig.id • Melaksanakan program perlindungan pelapor bukti-bukti yang diperlukan guna memastikan
• Surat | Letter : sesuai dengan kebijakan yang telah ditetapkan, bahwa telah terjadi pelanggaran.
Tim Pengelola Pelaporan Pelanggaran (TP3) termasuk menjaga kerahasiaan pelapor dan Carry out further investigations into the
PT Solusi Bangun Indonesia Tbk.Talavera terlapor (asas praduga tak bersalah). substance of the reported violation with
Office Park Talavera Suite 15th Floor Jl. TB • Menjaga komunikasi teratur dengan Pelapor the aim of searching for and collecting the
Simatupang No. 22-26, Jakarta 12430 • Receive, record, and group violation reports necessary evidence to confirm that a violation
based on violation categories. has occured.
• Implement whistleblower protection program
in accordance with established policies,
including maintaining the confidentiality of the
reporter and the reported party (the principle of
presumption of innocence).
• Maintain regular communication with the
Whistleblower.
PELAPOR DIREKSI
WBS MANAGEMENT TEAM BOARD OF DIRECTORS
5 4
• Menerima laporan hasil investigasi Tim Investigasi.
• Melakukan pemeriksaan atas kategori pelanggaran, pelaku, kelengkapan dokumen,
dan kebenaran atas laporan tersebut, dan memutuskan apakah laporan tersebut akan
• Menindaklajuti Keputusan dan rekomendasi ditindaklanjuti atau diarsip.
Direksi. • Menetapkan rekomendasi tindakan selanjutnya apabila pengaduan tersebut terbukti
• Menyampaikan hasil keputusan Direksi termasuk menetapkan sanksi sesuai ketentuan yang berlaku.
kepada Pelapor. • Receive the Investigation Team’s investigation report.
• Follow up on the Board of Directors’ • Conduct an examination of the category of violation, perpetrator, completeness of
decisions and recommendations. documents, and the veracity of the report, and decide whether the report will be followed
• Convey the results of the Board of Directors’ up or archived
decisions to the Whistleblower. • Determine recommendations for further action if the complaint is proven, including
determining sanctions in accordance with applicable regulations.
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PERLINDUNGAN BAGI PELAPOR WHISTLEBLOWER PROTECTION
1. Perseroan menjamin kerahasiaan identitas Pelapor, 1. The Company guarantees the confidentiality of the
kecuali apabila pengungkapan tersebut diperlukan dalam Whistleblower's identity, except where such disclosure
kaitan dengan laporan atau penyidikan yang dilakukan is required in connection with a report or investigation
oleh pihak berwajib. conducted by the competent authorities.
2. Karyawan yang menjadi pelapor dan menunjukkan 2. Employees who serve as whistleblowers and demonstrate
itikad baik akan dilindungi dari tindakan pemecatan, good faith will be protected from dismissal, demotion,
penurunan jabatan/pangkat, pelecehan atau diskriminasi harassment, or discrimination in any form, and from
dalam segala bentuk dan catatan yang merugikan dalam adverse records in their personal data documentation.
dokumen data pribadinya.
3. Penyampaian laporan tanpa identitas (anonim) tetap 3. Reports submitted without identification (anonymous
akan diterima dan ditindaklanjuti oleh petugas yang reports) will still be received and followed up by the
diberi kewenangan untuk menerima laporan tersebut authorized officer in accordance with existing procedures.
sesuai dengan prosedur yang ada. Namun demikian However, anonymous reporting is not recommended, as
penyampaian pelaporan anonim tidak direkomendasikan it will impede communication for follow-up purposes.
karena pelaporan secara anonim akan menyulitkan
komunikasi untuk tindak lanjut atas pelaporan.
4. Perseroan akan menetapkan sanksi atas penyalahgunaan 4. The Company will impose sanctions for the misuse of the
WBS, di mana para pihak (baik internal maupun eksternal) WBS, whereby parties (both internal and external) who
yang menyampaikan laporan berupa fitnah atau laporan submit reports in the form of defamation or false reports
palsu akan diberikan sanksi termasuk proses hukum will be subject to sanctions, including legal proceedings,
dan tidak memperoleh jaminan kerahasiaan maupun and will not be entitled to confidentiality guarantees or
perlindungan pelapor. whistleblower protection.
PENGELOLA WBS WBS MANAGEMENT
Direksi telah membentuk Tim Pengelola Pelaporan The Board of Directors has established a Violation Reporting
Pelanggaran (TP3) dan Tim Investigasi di Perseroan yang Management Team (TP3) and an Investigation Team within
mencakup pengelolaan pelaporan pelanggaran di Perseroan the Company, encompassing the management of violation
dan anak perusahaan. reporting for the Company and its subsidiaries.
LAPORAN PELANGGARAN VIOLATION REPORTS
Di sepanjang tahun 2025, tidak terdapat pelaporan Throughout 2025, no violation reports were submitted within
pelanggaran yang terjadi di lingkungan Perseroan. the Company's environment.
PENANGANAN PELAPORAN PELANGGARAN VIOLATION REPORT HANDLING
Setiap laporan telah diselidiki secara menyeluruh dan adil. Each report has been investigated thoroughly and impartially.
Selain verifikasi keabsahan laporan, tujuan lainnya adalah In addition to verifying the validity of reports, the further
untuk melihat kesenjangan dalam proses pengendalian objective is to identify gaps in the Company's control
Perseroan dan mencegah insiden serupa terjadi di masa processes and to prevent similar incidents from occurring in
depan. the future.
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KEBIJAKAN ANTIKORUPSI DAN ANTI ANTI-CORRUPTION AND ANTI-BRIBERY
PENYUAPAN POLICY
KEBIJAKAN ANTI KORUPSI ANTI-CORRUPTION POLICY
Dalam implementasinya, Perseroan menjalankan praktik In its implementation, the Company conducts healthy
bisnis yang sehat dan terbebas dari tindak kecurangan, business practices free from fraudulent conduct, such as
seperti korupsi, kolusi, dan nepotisme (KKN), termasuk suap. corruption, collusion, and nepotism (KKN), including bribery.
Perseroan telah memiliki beberapa kebijakan yang mengatur The Company has established several policies governing the
hal-hal sebagai berikut: following matters:
1. Anti-penyuapan. 1. Anti-bribery.
2. Benturan Kepentingan dan Penyalahgunaan Jabatan. 2. Conflicts of Interest and Abuse of Position.
3. Informasi Orang Dalam. 3. Insider Information.
4. Gratifikasi, Hadiah, atau Imbalan. 4. Gratuity, Gifts, or Rewards.
5. Penyuapan. 5. Bribery.
Seluruh kebijakan tersebut menjadi bagian dari Pedoman All of these policies form part of the Code of Business
Perilaku Etika Bisnis, dan sosialisasi kebijakan tersebut Conduct, and the dissemination of such policies constitutes
menjadi bagian dari kegiatan sosialisasi dan internalisasi part of the dissemination and internalization activities of the
Pedoman Perilaku Etika Bisnis. Code of Business Conduct.
SOSIALISASI/INTERNALISASI KEBIJAKAN ANTI KORUPSI DISSEMINATION/INTERNALIZATION OF THE ANTI-
CORRUPTION POLICY
Secara berkala, Perseroan melakukan sosialisasi dan The Company regularly conducts dissemination and
internalisasi terhadap kebijakan anti korupsi kepada seluruh internalization of the anti-corruption policy to all employees.
karyawan. Langkah ini dilakukan untuk menciptakan This step is taken to create a healthy working environment
lingkungan kerja yang sehat dan bersih dari kasus korupsi. free from corruption. The socialization and internalization
Agenda sosialisasi dan internalisasi dilakukan dalam agenda is carried out during regular meetings in the form of
pertemuan rutin dalam bentuk pengarahan atau pun rapat briefings or internal meetings.
internal.
PELATIHAN ANTI KORUPSI ANTI-CORRUPTION TRAINING
Di tahun 2025, Perseroan telah melakukan upaya In 2025, the Company undertook efforts to strengthen its
peningkatan kebijakan anti korupsi melalui sosialisasi dan anti-corruption policy through dissemination and training
pelatihan mengenai anti korupsi. Upaya ini dilakukan untuk on anti-corruption matters. These efforts were conducted
meningkatkan bahaya anti korupsi sekaligus meningkatkan to raise awareness of the dangers of corruption while
kesadaran terhadap nilai integritas. Program sosialisasi simultaneously promoting a culture of integrity. The anti-
anti-korupsi yang dilakukan meliputi Etika Bisnis (Kode Etik) corruption dissemination programs carried out encompassed
Solusi Bangun Indonesia, ISO 37001: Sistem Manajemen Solusi Bangun Indonesia's Business Ethics (Code of Conduct),
Anti-Suap, Pembangunan Budaya Anti-Suap di SIG, Materi ISO 37001: Anti-Bribery Management System, Anti-
tentang gratifikasi, Sistem Pelaporan Pelanggaran/WBS, dan Bribery Culture Development at SIG, Gratuity Materials,
pengelolaan benturan kepentingan. Program tersebut telah the Whistleblowing System (WBS), and Conflict of Interest
diikuti oleh sebanyak 1.550 karyawan. Management. These programs were attended by a total of
1,550 employees.
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KEBIJAKAN ANTI PENYUAPAN ANTI-BRIBERY POLICY
Perseroan memiliki kebijakan anti penyuapan dalam The Company has an anti-bribery policy in the conduct of
menjalankan operasional bisnisnya. Komitmen terhadap anti its business operations. The commitment to anti-bribery
penyuapan meliputi: encompasses the following:
1. Melarang segala bentuk tindakan penyuapan, baik 1. Prohibiting all forms of bribery, whether by Company
oleh personil Perusahaan maupun oleh rekan bisnis personnel or by business partners on behalf of the
atas nama perusahaan ataupun untuk kepentingannya Company or for their own interests, including bribery by
sendiri, termasuk penyuapan oleh pihak lain kepada pihak external parties directed at the Company.
Perusahaan.
2. Mewajibkan kepada semua personil untuk berkomitmen 2. Requiring all personnel to commit to and comply with the
dan mematuhi persyaratan Sistem Manajemen Anti requirements of the Company's Anti-Bribery Management
Penyuapan Perusahaan termasuk peraturan perundang- System, including applicable related statutory and
undangan terkait yang berlaku, serta melakukan evaluasi regulatory provisions, and to conduct compliance
kepatuhan pelaksanaannya. evaluations of its implementation.
3. Menyediakan kerangka kerja untuk menetapkan, 3. Providing a framework for establishing, reviewing, and
meninjau, dan mencapai Sasaran Anti Penyuapan achieving the Company's Anti-Bribery Objectives.
Perusahaan.
4. Mendorong kepada segenap personil untuk berani 4. Encouraging all personnel to report in good faith, or on
melaporkan dengan itikad baik, atau atas dasar keyakinan the basis of reasonable belief, any acts of bribery or
yang wajar terhadap tindakan penyuapan ataupun dugaan alleged bribery through the "Whistleblowing System"
penyuapan melalui “Sistem Pelaporan Pelanggaran” atau (WBS) without fear of retaliation.
dikenal dengan “WBS (Whistleblowing System)” tanpa
merasa takut adanya tindakan pembalasan.
5. Berkomitmen untuk melakukan peningkatan 5. Committing to continuous improvement, including
berkelanjutan, termasuk perbaikan dan evaluasi secara ongoing refinement and evaluation of the Anti-Bribery
berkesinambungan terhadap Sistem Manajemen Anti Management System to ensure that the policy remains
Penyuapan untuk menjamin bahwa kebijakan masih relevant and aligned with the organization's objectives.
relevan dan sesuai dengan tujuan organisasi.
6. Membentuk Fungsi Kepatuhan Anti Penyuapan (FKAP) 6. Establishing an Anti-Bribery Compliance Function (FKAP)
yang mempunyai tanggung jawab dan wewenang with the responsibility and authority to ensure the effective
untuk memastikan penerapan Sistem Manajemen implementation of the Anti-Bribery Management System
Anti Penyuapan efektif mencapai sasaran-sasaran in achieving the established objectives, while maintaining
yang ditetapkan, dengan tetap menjaga independensi independence (impartiality) in the performance of its
(ketidakberpihakan) dalam melaksanakan tugas- duties.
tugasnya.
7. Memastikan pemberian sanksi terhadap setiap 7. Ensuring the imposition of sanctions for any violation of
pelanggaran atas Kebijakan Anti Penyuapan ini sesuai this Anti-Bribery Policy in accordance with applicable
ketentuan perusahaan dan/atau peraturan perundang- company provisions and/or statutory and regulatory
undangan yang berlaku. provisions.
Kebijakan anti penyuapan secara berkala dievaluasi serta The anti-bribery policy is periodically evaluated and enhanced
ditingkatkan untuk menjamin efektivitasnya. to ensure its effectiveness.
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KEBIJAKAN PENGADAAN BARANG DAN JASA GOODS AND SERVICES PROCUREMENT
POLICY
Pengadaan barang dan jasa telah diatur dalam pedoman The procurement of goods and services is governed by the
pengadaan barang dan jasa Solusi Bangun Indonesia. Solusi Bangun Indonesia Goods and Services Procurement
Pedoman ini merupakan hasil penyelarasan dari Pedoman Guidelines. These guidelines represent the result of alignment
Pengadaan Barang dan Jasa SIG. Pemenuhan kebutuhan with the SIG Goods and Services Procurement Guidelines.
Barang dan/atau Jasa di lingkungan Solusi Bangun Indonesia The fulfillment of goods and/or services requirements within
dan anak usahanya merupakan hal yang sangat penting untuk the Solusi Bangun Indonesia environment and its subsidiaries
menunjang kegiatan usaha. Sehingga Proses Pengadaan is of critical importance in supporting business activities. As
Barang dan/atau Jasa harus dilaksanakan secara tepat, such, the Goods and/or Services Procurement Process must
cepat, efektif, dan efisien agar tidak kehilangan momentum be carried out accurately, promptly, effectively, and efficiently
bisnis. Oleh karena itu, dalam melakukan proses Pengadaan so as not to miss business opportunities. Accordingly, a
Barang dan/atau Jasa diperlukan suatu Pedoman yang harus set of Guidelines that must be adhered to by the Company
ditaati oleh Perseroan. is required in conducting the Goods and/or Services
Procurement process.
Dalam pedoman pengadaan barang dan/atau jasa memuat The goods and/or services procurement guidelines contain
ketentuan sebagai berikut: the following provisions:
1. Metode dan kriteria pengadaan; 1. Procurement methods and criteria.
2. Tahapan dalam proses pengadaan; 2. Stages in the procurement process.
3. Pelaku pengadaan; 3. Procurement parties.
4. Manajemen penyedia; 4. Supplier management.
5. Batal dan gagalnya proses pemilihan penyedia; 5. Cancellation and failure of the supplier selection process.
6. Penyampaian dan evaluasi penawaran; 6. Submission and evaluation of offers.
7. Sanggahan; 7. Objections.
8. Kontrak; 8. Contracts.
9. Batas kewenangan; 9. Authority limits.
10. Jaminan; 10. Guarantees.
11. Pengadaan jangka panjang; 11. Long-term procurement.
12. Peningkatan penggunaan produksi dalam negeri; 12. Enhancement of the use of domestic production.
13. Ketentuan barang impor; 13. Provisions on imported goods.
14. Ketentuan peralihan. 14. Transitional provisions.
Proses pengadaan barang dan/atau jasa Perseroan dilakukan The Company's goods and/or services procurement process
dengan menerapkan prinsip yang efisien, efektif, kompetitif, is carried out by applying the principles of efficiency,
transparan, adil dan wajar, terbuka, akuntabel, kepatuhan effectiveness, competitiveness, transparency, fairness,
dan penuh dengan integritas. Upaya ini dilakukan untuk openness, accountability, compliance, and integrity. These
menghasilkan barang dan/atau jasa yang tepat kualitas, efforts are undertaken to produce goods and/or services of
jumlah, waktu, biaya, lokasi, dan Penyedia. Sehingga the right quality, quantity, time, cost, location, and supplier,
diharapkan mampu meningkatkan kinerja Perseroan secara thereby expected to enhance the Company's performance
berkelanjutan. on a sustainable basis.
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KEBIJAKAN INSIDER TRADING INSIDER TRADING POLICY
Di dalam Pedoman Perilaku Etika Bisnis Perseroan The Company's Code of Business Conduct addresses
telah dijelaskan mengenai Insider Trading, dimana Insan Insider Trading, whereby Company personnel who have
Perusahaan yang memiliki akses informasi material access to material information must not abuse their position
tidak boleh menyalahgunakan jabatan dan pekerjaannya and employment in disclosing material information that
dalam mengungkapkan informasi material yang dapat may influence investor decisions. Material information is
mempengaruhi keputusan investor. Informasi material information that has not been widely published and that may
adalah informasi yang belum dipublikasikan secara luas yang prompt a person to buy, sell, or hold the Company's shares.
dapat mendorong seseorang untuk membeli, menjual, atau
menahan saham Perusahaan.
Standar etika yang harus diperhatikan: The ethical standards to be observed are as follows:
1. Insan Perusahaan dan pihak yang memperoleh informasi 1. Company personnel and parties who obtain information
dari orang dalam tidak diperbolehkan melakukan from insiders are not permitted to trade in shares and
perdagangan saham dan surat berharga lainnya yang other securities issued by the Company, whether
diterbitkan oleh Perusahaan, baik secara langsung directly or through intermediaries, for as long as material
ataupun melalui perantara orang lain selama informasi information has not been published.
material belum dipublikasikan.
2. Insan Perusahaan tidak diperbolehkan memanfaatkan 2. Company personnel are not permitted to utilize material
informasi atau fakta material yang belum dipublikasikan information or facts that have not been published to
untuk memperoleh keuntungan atas informasi tersebut. derive benefits from such information.
3. Insan Perusahaan harus menjaga kerahasiaan informasi 3. Company personnel must maintain the confidentiality of
material yang diketahuinya. material information known to them.
KEBIJAKAN PEMENUHAN HAK-HAK IMPLEMENTATION OF THE PUBLIC COMPANY
KREDITUR GOVERNANCE GUIDELINES
Dalam menjalankan operasional usahanya, Perseroan Pursuant to the provisions of OJK Regulation No. 21/
mengedepankan pemenuhan atas hak-hak kreditur. Langkah POJK.04/2015 concerning the Implementation of Public
ini dilakukan agar permintaan akan kebutuhan Perseroan Company Governance Guidelines and OJK Circular Letter No.
dapat terpenuhi dengan baik. Melalui pemenuhan hak-hak 32/SEOJK.04/2015 concerning Public Company Governance
kreditur ini, diharapkan dapat menjalin kerja sama yang Guidelines, the implementation of 5 (five) aspects, 8 (eight)
baik antar Perseroan dengan pihak-pihak terkait. Kebijakan principles, and 25 (twenty-five) recommendations for good
pemenuhan atas hak-hak kreditur telah diatur secara jelas corporate governance is based on a "comply or explain"
dalam pedoman pengadaan barang dan/atau jasa Solusi approach. The implementation of the Governance Guidelines
Bangun Indonesia. by the Company is as follows:
PT Solusi Bangun Indonesia Tbk 293
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PENERAPAN PEDOMAN TATA KELOLA POLICY ON THE FULFILLMENT OF
PERUSAHAAN TERBUKA CREDITORS' RIGHTS
Berdasarkan ketentuan Peraturan OJK No. 21/POJK.04/2015 According to OJK Regulation No. 21/POJK.04/2015
tentang Penerapan Pedoman Tata Kelola Perusahaan Terbuka concerning the Implementation of Public Company
dan Surat Edaran OJK No. 32/SEOJK.04/2015 tentang Governance Guidelines and OJK Circular Letter No. 32/
Pedoman Tata Kelola Perusahaan Terbuka, penerapan 5 SEOJK.04/2015 concerning Public Company Governance
(lima) aspek, 8 (delapan) prinsip, dan 25 (dua puluh lima) Guidelines, the implementation of 5 (five) aspects, 8 (eight)
rekomendasi tata kelola perusahaan yang baik adalah principles, and 25 (twenty-five) recommendations of good
berdasarkan pendekatan “comply or explain”. Penerapan corporate governance is based on a "comply or explain"
Pedoman Tata Kelola oleh Perseroan adalah sebagai berikut: approach. The Company's implementation of the Governance
Guidelines is as follows:
Tabel Pemenuhan Pedoman Tata Kelola Perusahaan Table of Public Company Governance Guidelines
Terbuka Compliance
Prinsip Rekomendasi Pelaksanaan
Principle Recommendation Implementation
A. Hubungan perusahaan terbuka dengan pemegang saham dalam menjamin hak-hak pemegang saham. |
Relationship between the Public Company and Shareholders in Ensuring Shareholders' Rights.
Prinsip 1: 1.1. Perusahaan terbuka memiliki cara atau prosedur Terpenuhi | Complied
Meningkatkan nilai teknis pengumpulan suara (voting) baik secara
penyelenggaraan Rapat Umum terbuka maupun tertutup yang mengedepankan Mekanisme pengumpulan suara (voting) telah
Pemegang Saham (RUPS). independensi, dan kepentingan pemegang tertuang dalam tata tertib RUPS. | The vote
saham. | The Public Company has a technical collection (voting) mechanism has been set out in
Principle 1: method or procedure for vote collection the GMS Rules of Procedure.
Enhancing the quality of the (voting), both open and closed, that prioritizes
General Meeting of Shareholders independence and the interests of shareholders.
(GMS). 1.2. Seluruh anggota Direksi dan anggota Dewan Terpenuhi sebagian | Partially Complied
Komisaris perusahaan terbuka hadir dalam
RUPS Tahunan. | All members of the Board of Pada RUPS Tahunan Perseroan tanggal 12
Directors and Board of Commissioners of the Agustus 2025, seluruh Direksi hadir dan terdapat
Public Company are present at the Annual GMS. satu Komisaris (warganegara Jepang) tidak hadir
dalam RUPS karena ada urusan penting di Jepang.
| At the Company's Annual GMS on August 12,
2025, all members of the Board of Directors were
present. However, one Commissioner (a Japanese
national) was absent due to important matters in
Japan.
1.3. Ringkasan risalah RUPS tersedia dalam situs Terpenuhi | Complied
web perusahaan terbuka paling sedikit selama 1
(satu) tahun. | A summary of the GMS minutes is Ringkasan risalah RUPS tersedia pada situs
available on the Public Company's website for at web Perseroan. www.solusibangunindonesia.
least 1 (one) year. com | A summary of the GMS minutes is
available on the Company's website at www.
solusibangunindonesia.com
Prinsip 2: 1.1. Perusahaan terbuka memiliki suatu kebijakan Terpenuhi | Complied
Meningkatkan kualitas komunikasi dengan pemegang saham
komunikasi perusahaan terbuka atau investor | The Public Company has a Kebijakan komunikasi dengan pemegang
dengan pemegang saham atau communication policy with shareholders or saham atau investor Perseroan diatur di dalam
investor. investors. Pedoman Perilaku Etika Bisnis. | The Company's
communication policy with shareholders or
Principle 2: investors is governed in the Code of Business
Enhancing the quality of Conduct.
communication between 1.2. Perusahaan terbuka mengungkapkan kebijakan Terpenuhi
the Public Company and its komunikasi perusahaan terbuka dengan
shareholders or investors. pemegang saham atau investor dalam situs Perseroan telah mengungkapkan kebijakan
web. | The Public Company discloses its komunikasi dengan pemegang saham atau
communication policy with shareholders or investor yang tertuang dalam Pedoman Perilaku
investors on its website. Etika Bisnis di situs web Perseroan www.
solusibangunindonesia.com. | The Company
has disclosed its communication policy with
shareholders or investors as set out in the Code
of Business Conduct on the Company's website at
www.solusibangunindonesia.com.
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06 Tata Kelola Perusahaan
Good Corporate Governance
Prinsip Rekomendasi Pelaksanaan
Principle Recommendation Implementation
B. Fungsi dan peran Dewan Komisaris. | Functions and Role of the Board of Commissioners.
Prinsip 3: 1.1. Penentuan jumlah anggota Dewan Komisaris Terpenuhi | Complied
Memperkuat keanggotaan dan mempertimbangkan kondisi perusahaan
komposisi Dewan Komisaris terbuka serta efektivitas dalam pengambilan Penentuan jumlah anggota Dewan Komisaris telah
keputusan. | The determination of the number of dilaksanakan sesuai dengan Anggaran Dasar
Principle 3: members of the Board of Commissioners takes Perseroan. | The determination of the number of
Strengthening the membership into consideration the condition of the Public members of the Board of Commissioners has been
and composition of the Board of Company and the effectiveness of decision- carried out in accordance with the Company's
Commissioners making. Articles of Association.
1.2. Penentuan komposisi anggota Dewan Komisaris Terpenuhi | Complied
memperhatikan keberagaman keahlian,
pengetahuan dan pengalaman yang dibutuhkan. Penentuan komposisi anggota Dewan Komisaris
| The determination of the composition of the telah memperhatikan keberagaman keahlian,
Board of Commissioners takes into account pengetahuan, dan pengalaman yang dibutuhkan
the diversity of expertise, knowledge, and Perseroan. | The determination of the composition
experience required. of the Board of Commissioners has taken into
account the diversity of expertise, knowledge, and
experience required by the Company.
Prinsip 4: 1.1. Dewan Komisaris mempunyai kebijakan penilaian Terpenuhi | Complied
Meningkatkan kualitas sendiri (self-assessment) untuk menilai kinerja
pelaksanaan tugas dan tanggung Dewan Komisaris. | The Board of Commissioners Kebijakan penilaian sendiri Dewan Komisaris
jawab Dewan Komisaris. has a self-assessment policy to evaluate the merujuk pada kebijakan yang berlaku di induk
performance of the Board of Commissioners. perusahaan. | The Board of Commissioners' self-
Principle 4: assessment policy refers to the policies applicable
Enhancing the quality of the at the parent company.
implementation of the duties 1.2. Kebijakan penilaian sendiri (self-assessment) Terpenuhi | Complied
and responsibilities of the Board untuk menilai kinerja Dewan Komisaris,
of Commissioners. diungkapkan melalui laporan tahunan Kebijakan penilaian sendiri kinerja Dewan
perusahaan terbuka. | The self-assessment Komisaris telah diungkapkan melalui Laporan
policy for evaluating the performance of the Tahunan Perseroan. | The self-assessment policy
Board of Commissioners is disclosed through for evaluating the performance of the Board of
the Public Company's annual report. Commissioners has been disclosed through the
Company's Annual Report.
1.3. Dewan Komisaris mempunyai kebijakan terkait Terpenuhi | Complied
pengunduran diri anggota Dewan Komisaris
apabila terlibat dalam kejahatan keuangan. | The Kebijakan terkait dengan hal ini telah dilaksanakan
Board of Commissioners has a policy regarding dengan merujuk pada ketentuan Anggaran Dasar
the resignation of members of the Board of Perseroan dan peraturan OJK serta peraturan
Commissioners in the event of involvement in perundang-undangan yang berlaku. | The policy
financial crimes. related to this matter has been implemented with
reference to the provisions of the Company's
Articles of Association and applicable OJK
regulations and statutory provisions.
1.4. Dewan Komisaris atau Komite yang menjalankan Terpenuhi | Complied
fungsi nominasi dan remunerasi menyusun
kebijakan suksesi dalam proses nominasi Kebijakan suksesi dalam proses nominasi anggota
anggota Direksi. | The Board of Commissioners Direksi merujuk pada kebijakan yang berlaku di
or the Committee performing the nomination induk perusahaan. | The succession policy in the
and remuneration function formulates a nomination process for members of the Board of
succession policy in the nomination process for Directors refers to the policies applicable at the
members of the Board of Directors. parent company.
PT Solusi Bangun Indonesia Tbk 295
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Prinsip Rekomendasi Pelaksanaan
Principle Recommendation Implementation
C. Fungsi dan peran Direksi. | Functions and Role of the Board of Directors.
Prinsip 5: 1.1. Penentuan jumlah anggota Direksi Terpenuhi | Complied
Memperkuat keanggotaan dan mempertimbangkan kondisi perusahaan terbuka
komposisi Direksi. serta efektivitas dalam pengambilan keputusan. | Penentuan jumlah anggota Direksi telah
The determination of the number of members of dilaksanakan sesuai dengan Anggaran Dasar
Principle 5: the Board of Directors takes into consideration Perseroan. | The determination of the number
Strengthening the membership the condition of the Public Company and the of members of the Board of Directors has been
and composition of the Board of effectiveness of decision-making. carried out in accordance with the Company's
Directors. Articles of Association.
1.2. Penentuan komposisi anggota Direksi Terpenuhi | Complied
memperhatikan, keberagaman, keahlian,
pengetahuan, dan pengalaman yang dibutuhkan. Penentuan komposisi anggota Direksi telah
| The determination of the composition of the memperhatikan keberagaman keahlian,
Board of Directors takes into account diversity, pengetahuan, dan pengalaman yang dibutuhkan
expertise, knowledge, and experience required. Perseroan. | The determination of the composition
of the Board of Directors has taken into account the
diversity of expertise, knowledge, and experience
required by the Company.
1.3. Anggota Direksi yang membawahi bidang Terpenuhi | Complied
akuntansi atau keuangan memiliki keahlian dan/
atau pengetahuan di bidang akuntansi. | The Anggota Direksi yang membawahi bidang
member of the Board of Directors overseeing akuntansi atau keuangan memiliki pengetahuan
the accounting or finance field has expertise di bidang akuntansi. | The member of the Board
and/or knowledge in the field of accounting. of Directors overseeing the accounting or finance
field has knowledge in the field of accounting.
Prinsip 6: 1.1. Direksi mempunyai kebijakan penilaian sendiri Terpenuhi | Complied
Meningkatkan kualitas (self-assessment) untuk menilai kinerja Direksi.
pelaksanaan tugas dan | The Board of Directors has a self-assessment Kebijakan penilaian sendiri merujuk pada kontrak
tanggung Jawab Direksi. policy to evaluate the performance of the Board manajemen serta ketentuan Anggaran Dasar
of Directors. Perseroan. | The self-assessment policy refers to
Principle 6: the management contract and the provisions of
Enhancing the quality of the the Company's Articles of Association.
implementation of the duties 1.2. Kebijakan penilaian sendiri (self-assessment) Terpenuhi | Complied
and responsibilities of the Board untuk menilai kinerja Direksi diungkapkan
of Directors. melalui laporan tahunan perusahaan terbuka. Kebijakan penilaian sendiri kinerja Direksi telah
| The self-assessment policy for evaluating diungkapkan dalam laporan tahunan Perseroan.
the performance of the Board of Directors is | The self-assessment policy for evaluating the
disclosed through the Public Company's annual performance of the Board of Directors has been
report. disclosed in the Company's Annual Report.
1.3. Direksi mempunyai kebijakan terkait Terpenuhi | Complied
pengunduran diri anggota Direksi apabila terlibat
dalam kejahatan keuangan. | The Board of Kebijakan terkait dengan hal ini telah dilaksanakan
Directors has a policy regarding the resignation dengan merujuk pada ketentuan Anggaran Dasar
of members of the Board of Directors in the Perseroan dan peraturan OJK serta peraturan
event of involvement in financial crimes. perundang-undangan yang berlaku. | The policy
related to this matter has been implemented with
reference to the provisions of the Company's
Articles of Association and applicable OJK
regulations and statutory provisions.
296 Laporan Tahunan 2025 Annual Report
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06 Tata Kelola Perusahaan
Good Corporate Governance
Prinsip Rekomendasi Pelaksanaan
Principle Recommendation Implementation
D. Partisipasi pemangku kepentingan. | Stakeholder Participation.
Prinsip 7: 1.1. Perusahaan terbuka memiliki kebijakan untuk Terpenuhi | Complied
Meningkatkan aspek tata kelola mencegah terjadinya insider trading. | The Public
perusahaan melalui partisipasi Company has a policy to prevent insider trading. Kebijakan ini tercantum dalam Pedoman Perilaku
pemangku kepentingan. Etika Bisnis Perseroan. | This policy is set out in the
Company's Code of Business Conduct.
Principle 7: 1.2. Perusahaan terbuka memiliki kebijakan Terpenuhi | Complied
Enhancing corporate antikorupsi dan anti fraud. | The Public Company
governance aspects through has an anti-corruption and anti-fraud policy. Kebijakan ini tercantum dalam Pedoman Perilaku
stakeholder participation. Etika Bisnis Perseroan. | This policy is set out in the
Company's Code of Business Conduct.
1.3. Perusahaan terbuka memiliki kebijakan tentang Terpenuhi | Complied
seleksi dan peningkatan kemampuan pemasok
atau vendor. | The Public Company has a policy Kebijakan ini tercantum dalam Pedoman Perilaku
on the selection and capability enhancement of Etika Bisnis Perseroan. | This policy is set out in the
suppliers or vendors. Company's Code of Business Conduct.
1.4. Perusahaan terbuka memiliki kebijakan tentang Terpenuhi | Complied
pemenuhan hak-hak kreditur. | The Public
Company has a policy on the fulfillment of Kebijakan ini tercantum dalam Pedoman Perilaku
creditors' rights. Etika Bisnis Perseroan. | This policy is set out in the
Company's Code of Business Conduct.
1.5. Perusahaan terbuka memiliki kebijakan sistem Terpenuhi | Complied
whistleblowing. | The Public Company has a
whistleblowing system policy. Kebijakan ini tercantum dalam Pedoman Perilaku
Etika Bisnis Perseroan. | This policy is set out in the
Company's Code of Business Conduct.
1.6. Perusahaan terbuka memiliki kebijakan Terpenuhi | Complied
pemberian insentif jangka panjang kepada
Direksi dan karyawan. | The Public Company has Kebijakan ini tercantum dalam Pedoman Perilaku
a policy on the provision of long-term incentives Etika Bisnis Perseroan. | This policy is set out in the
for the Board of Directors and employees. Company's Code of Business Conduct.
E. Keterbukaan informasi. | Information Disclosure.
Prinsip 8: 1.1. Perusahaan terbuka memanfaatkan penggunaan Terpenuhi | Complied
Meningkatkan pelaksanaan teknologi informasi secara lebih luas selain situs
keterbukaan informasi. web sebagai media keterbukaan informasi. | The Perseroan telah memanfaatkan penggunaan
Public Company utilizes information technology teknologi informasi secara luas, antara lain melalui
Principle 8: more broadly, beyond the website, as a medium Whatsapp Perseroan, email, media internal
Enhancing the implementation for information disclosure. perusahaan (Intranet), situs web perusahaan
of information disclosure. dan juga platform Sistem Pelaporan Elektronik
OJK – BEI. | The Company has broadly utilized
information technology, including through the
Company's WhatsApp, email, internal company
media (Intranet), the Company's website, and the
OJK–IDX Electronic Reporting System platform.
1.2. Laporan tahunan perusahaan terbuka Terpenuhi | Complied
mengungkapkan kepemilikan saham perusahaan
terbuka paling sedikit 5%, selain pengungkapan Dalam Laporan Tahunan Perseroan telah
kepemilikan saham perusahaan terbuka melalui diungkapkan pemilik manfaat akhir dalam
pemegang saham utama dan pengendali. | kepemilikan saham perusahaan terbuka paling
The Public Company's annual report discloses sedikit 5%. | The Company's Annual Report
shareholdings in the Public Company of at least has disclosed the ultimate beneficial owners of
5%, in addition to the disclosure of shareholdings shareholdings in the Public Company of at least
in the Public Company through the principal and 5%.
controlling shareholders.
PT Solusi Bangun Indonesia Tbk 297
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Revitalisasi Kampung Nelayan Tanjung Kait.
Revitalization of the Tanjung Kait Fishing Village
Tanggung Jawab Sosial dan
Lingkungan
Corporate Social and Environmental Responsibility
Page 301
07
Page 302
Ikhtisar Keberlanjutan 2025
2025 Sustainability Highlights
EKONOMI
Economic
Pendapatan Laba Periode Berjalan Biaya Operasional
Revenue Profit for the Year Operational Costs
10,73 658,74 8,32
Rp Rp Rp
triliun | trillion miliar | billion triliun | trillion
Menurun sebesar 9,14% dari tahun Menurun sebesar 11,59% dari Menurun sebesar 10,17% dari
2024 Rp11,82 triliun. tahun 2024 Rp745,10 miliar tahun 2024 Rp9,26 triliun.
Decreased by 9.14% from Decreased by 11.59% from Decreased by 10.17% from
Rp11.82 trillion in 2024. Rp745.10 trillion in 2024. Rp9.26 trillion in 2024.
Pembayaran kepada TKDN
46
%
Pemerintah (pajak, TKDN
royalti, dan lain-lain) %
Payments to the
Government (taxes,
Pendapatan dari solusi berkelanjutan
telah berkontribusi sebesar 46% dari
total pendapatan Perusahaan.
91,43
semen | cement
royalties, and others) Revenue from sustainable solutions
95,28
contributed 46% of the Company's %
total revenue.
280,38
Rp
beton | concrete
miliar | billion 12 Sertifikat Green Label |
Green Label Certificates
Untuk produk semen dari Green
Produk Solusi Bangun Indonesia
memperoleh TKDN sebesar 91,43%
Meningkat sebesar 3,24% dari untuk semen dan 95,28% untuk
Product Council Indonesia. beton.
tahun 2024 Rp271,59 miliar.
For cement products from the Green Solusi Bangun Indonesia's products
An increase of 3.24% from 2024’s Product Council Indonesia. achieved a Domestic Component
figure of Rp271.59 billion
Level (TKDN) of 91.43% for cement
2 Sertifikat Ekolabel |
Ecolabel Certificates
Sertifikat Ekolabel Swadeklarasi (Tipe
and 95.28% for concrete.
2) dari Kementerian Lingkungan Hidup
Republik Indonesia.
Self-declared Ecolabel Certificate
(Type 2) from the Ministry of
Environment of the Republic of
Indonesia
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07 Tanggung Jawab Sosial dan Lingkungan
Corporate Social and Environmental Responsibility
Ikhtisar Keberlanjutan 2025
2025 Sustainability Highlights
LINGKUNGAN
Environment
Emisi GRK Cakupan 3 Emisi TSR
Scope 3 Greenhouse Emission TSR
Gas (GHG) Emissions
17,16 15,11
% %
Perusahaan telah melakukan
pengukuran Emisi GRK Cakupan 3.
Emisi CO2 berhasil dikurangi Mencapai TSR (Thermal Substitution
The Company has conducted
sebesar 17,16% dibandingkan Rate) sebesar 15,11% dengan
Scope 3 Greenhouse Gas (GHG)
baseline tahun 2010. memanfaatkan bahan bakar alternatif
Emissions measurement.
sebagai pengganti energi fosil.
CO2 emissions have been
Achieved a Thermal Substitution Rate
successfully reduced by
(TSR) of 15.11% through the utilization
17.16% compared to the 2010
of alternative fuels as a substitute for
baseline.
fossil energy.
Limbah Air Bahan Bakar Biomassa
Waste Water Biomass Fuel
1,98 45 1.861,0
%
juta ton | million tons Penarikan air bersih berhasil diturunkan Tera-Joules | Tera-Joules
45% dari baseline tahun 2019 dan
Memanfaatkan 1,98 juta ton limbah digantikan dengan air daur ulang dan Thermal Substitution Rate (TSR) dari penggunaan
untuk penggunaan kembali. hasil panen/tampung air hujan. bahan bakar alternatif sebagai pengganti energi
fosil, meningkat sebesar 42,39% dari tahun 2024
Utilized 1.98 million tons of waste for Fresh water withdrawal has been sebanyak 1.307,0 Tera-Joules.
reuse. successfully reduced by 45% from the
2019 baseline, replaced by recycled Thermal substitution rate (TSR) from the use of
water and rainwater harvesting alternative fuels as a substitute for fossil energy
increased by 42.39% compared to that of 2024
of 1,307.0 Tera-Joules.
Penghargaan Lingkungan
Environmental Awards
1. Ruby Achievement in Emission 1. Ruby Achievement in Emission
Transparency, kategori Perusahaan Transparency, Public Company
Terbuka, The Best Corporate Emission category, The Best Corporate Emission
Reduction 2025 dari InvestorTrust.id Reduction 2025 from InvestorTrust.id
2. Gold Alignment, La Tofi ESG Rating 2. Gold Alignment, La Tofi ESG Rating
2025 2025
3. Industri Hijau untuk Pabrik Tuban dari 3. Green Industry Award for the Tuban
Gubernur Jawa Timur Plant from the Governor of East Java
4. PROPER Hijau untuk Pabrik Lhoknga, 4. Green PROPER for the Lhoknga,
Cilacap, dan Tuban. Cilacap, and Tuban Plants.
5. 1st Runner-Up ASEAN Mineral Awards 5. 1st Runner-Up, ASEAN Mineral Awards
PT Solusi Bangun Indonesia Tbk 301
Page 304
Ikhtisar Keberlanjutan 2025
2025 Sustainability Highlights
Solusi Bangun Indonesia berhasil mendapatkan 7 (tujuh) bendera emas dalam
pelaksanaan audit sertifikasi SMK3 sesuai PP50 tahun 2012 selama periode 2025.
Solusi Bangun Indonesia successfully obtained 7 (seven) golden flags in the
implementation of the OHS Management System (SMK3) certification audit in
accordance with Government Regulation No. 50 of 2012 during the 2025 period.
SOSIAL
Social
Pemasok Lokal Keselamatan dan Kesehatan Kerja (K3)
Local Suppliers Occupational Health and Safety (OHS)
• Sebanyak 7% dari seluruh jumlah karyawan • 7% of all Solusi Bangun Indonesia employees
%
96,24
Solusi Bangun Indonesia merupakan anggota are members of the OHS Committee (P2K3).
P2K3.
• Pada tahun 2025, sebanyak 24% atau 1.920 • In 2025, 24% or 1.920 contractor workers
pekerja kontraktor telah mengikuti pelatihan have attended mandatory OHS training.
K3 wajib.
• Zero Fatality. • Zero Fatality.
Meningkat 0,2% dari tahun 2024 • Lost Time Injury Frequency Rate (LTIFR): 0,26. • Lost Time Injury Frequency Rate (LTIFR): 0.26.
sebesar 96,05% • Total Injury Frequency Rate (TIFR): 0,79. • Total Injury Frequency Rate (TIFR): 0.79.
• Health & Safety Improvement Plan (HSIP): • Health & Safety Improvement Plan (HSIP):
98,5%. 98,5%.
An increase of 0.2% from 2024's • Audit Eksternal ISO 45001 dan SMK3: Seluruh • External ISO 45001 and SMK3 Audit: All plants
figure of 96.05%. pabrik memperoleh tingkat kepatuhan skor achieved a compliance score of 91%–93%.
sebesar 91%-93%.
• Corporate Life Saving Rules Improvement • Corporate Life Saving Rules Improvement
Program (CLSRIP): 98%. Program (CLSRIP): 98%.
Eksternal Audit SMK3 Tata Kelola SDM
dan ISO 45001 Human Capital Governance
External SMK3 Total Jam Pelatihan Karyawan
and ISO 45001
26 orang | persons
Karyawan Baru | New employees
Total Hours Employee Training
Laki-laki | Male
Zero Major 4.8951,09
Finding Tingkat Pergantian Karyawan
Employee Turnover Rate
Jam | Hours
Perempuan | Female
%
di seluruh lokasi operasional.
across all operational
14,04 5.360,73
Jam | Hours
locations. Tingkat Pergantian Karyawan/Tunover:
9,4% menurun dari tahun 2024 dengan Rata-rata Jam Pelatihan
tunover sebesar 14,05%. Average Training Hours
Employee Turnover Rate: 9.4%, a
decrease from 2024's turnover rate of
14.05%. 68,46
Jam/Karyawan | Hours/Employee
Meningkat sebesar 4,00% dari tahun 2024
dengan jam pelatihan selama 65,83 jam/
karyawan
Increased by 4.00% from 2024, with 65.83
training hours/employee
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07 Tanggung Jawab Sosial dan Lingkungan
Corporate Social and Environmental Responsibility
Ikhtisar Keberlanjutan 2025
2025 Sustainability Highlights
Juara Inovasi Pencapaian dan Target CSR 2025
Innovation Champion 2025 CSR Achievements and Targets
ide | idea • Program Sampah Kelapa untuk • SAKELADERA (Coconut Waste
594 Desa Sejahera (SAKELADERA),
Lhoknga penilaian SROI sebesar
2,5
for Prosperous Villages) Program,
Lhoknga SROI assessment: 2.5
• SAFFE D'Joyo Lestari Program
Sebanyak 594 ide inovasi, dengan 126 ide atau • Program SAFFE D’Joyo Lestari, at the Tuban Plant, SROI
21% di antaranya telah berhasil diimplementasikan di plant Tuban, penilaian SROI assessment: 1.89
sesuai kriteria kompetisi yang disyaratkan dan sebesar SROI 1,89
dipantau oleh panitia dari Perusahaan. • Program Bioskop Hijau • Bioskop Hijau Demangkarta
Demangkarta, Cilacap, penilaian Program, Cilacap, SROI
A total of 594 innovation ideas were submitted, of sebesar SROI 2,01 assessment: 2.01
which 126 ideas, or 21%, have been successfully • Realisasi anggaran CSR Solusi • Solusi Bangun Indonesia CSR
implemented in accordance with the competition Bangun Indonesia sebesar budget realization: Rp11.8 billion
criteria required and monitored by the Company's Rp11,8 miliar
organizing committee.
Indeks Kepuasan Pelanggan SOCIAL LICENSE INDEX (SLI) 2025
Customer Satisfaction Index • 52% masyarakat setuju atau • 52% of the surrounding community
% % menerima keberadaan Solusi agree with or accept the presence of
85,8 80,4 Bangun Indonesia di wilayah mereka.
• 3 pabrik telah mencapai level
“approval” dan 1 pabrik berada di
Solusi Bangun Indonesia in their area.
• 3 plants have reached the "approval"
level and 1 plant is at the "acceptance"
Dynamix Semen Andalas
level acceptance level.
• Pencapaian level Co-Ownership • Achievement of Co-Ownership level
%
89,3 pada kelompok Stakeholder di Pabrik
Lhoknga dengan skor 85,61%.
on Stakeholder group at Lhoknga
Plant, with a score of 85.61%.
Nathabumi
Penghargaan di Bidang Sosial
Awards in the Social Category
1. Penghargaan Platinum, kategori Pembina UMKM Terbaik 1. Platinum Award, Best MSME Development category for
untuk Pabrik Narogong, Bina Mitra UMKM Award 2025 dari Narogong Plant, Bina Mitra MSME Award 2025 from the
Corporate Forum for CSR Development (CFCD) Foundation Corporate Forum for CSR Development (CFCD) Foundation.
2. Penghargaan Platinum, kategori UMKM Terbaik untuk 2. Platinum Award, Best MSME category for the Pro Bumi
Program Penguatan Lembaga Keuangan Pro Bumi (Paku Financial Institution Strengthening Program (Paku Bumi) as
Bumi) sebagai poros pemberdayaan, Bina Mitra UMKM a center of empowerment, Bina Mitra MSME Award 2025
Award 2025 dari Corporate Forum for CSR Development from the Corporate Forum for CSR Development (CFCD)
(CFCD) Foundation Foundation.
3. 3rd Place Winner for Sustainability Award untuk Pabrik 3. 3rd Place Winner for the Sustainability Award for Narogong
Narogong, Forum CSR Jabar dari Gubernur Jawa Barat. Plant, West Java CSR Forum from the Governor of West
Java.
4. Top Leader on CSR Commitment untuk Direktur Utama 4. Top Leader on CSR Commitment for the President Director
Solusi Bangun Indonesian dari TOP CSR Award 2025 of Solusi Bangun Indonesia, TOP CSR Award 2025.
5. Top Leader on CSR Commitment untuk Direktur Utama 5. Top Leader on CSR Commitment for the President Director
Solusi Bangun Andalas dari TOP CSR Award 2025 of Solusi Bangun Andalas, TOP CSR Award 2025.
6. TOP CSR Award # Star 4 untuk program Mliwang 6. TOP CSR Award Star 4 for the Mliwang Metubanyune
Metubanyune - Pabrik Tuban dari TOP CSR Award 2025 Program — Tuban Plant, TOP CSR Award 2025.
7. TOP CSR Award # Star 4 untuk program Sobat Si Abes - 7. TOP CSR Award Star 4 for the Sobat Si Abes Program —
Pabrik Lhoknga dari TOP CSR Award 2025 Lhoknga Plant, TOP CSR Award 2025.
8. Empat Penghargaan Perempuan Berbakti 2025 dari 8. Four Perempuan Berbakti (Dedicated Women) Awards 2025
Corporate Forum for CSR Development (CFCD) from the Corporate Forum for CSR Development (CFCD).
9. Predikat Gold, Indonesian SDGs Award (ISDA) 2025 dari 9. Gold Predicate, Indonesian SDGs Award (ISDA) 2025 from
Corporate Forum for CSR Development (CFCD) the Corporate Forum for CSR Development (CFCD).
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Komitmen Kami
Our Commitment
Perseroan berkomitmen menjalankan usaha sesuai praktik The Company is committed to running its business in
terbaik dan strategi keberlanjutan, yang mengedepankan accordance with best practices and sustainability strategies,
prinsip tata kelola yang baik, inisiatif ramah lingkungan, which prioritize good corporate governance principles,
pengelolaan sumber daya yang berkelanjutan, serta environmentally friendly initiatives, sustainable resource
pemberdayaan SDM dan masyarakat. Aktivitas CSR management, and empowerment of human capital and
Perseroan dirancang secara komprehensif, terarah dan communities. The Company’s CSR activities are designed
terukur dengan mengedepankan prinsip kolaboratif in a comprehensive, targeted, and measurable manner
dan melibatkan berbagai elemen stakeholder mulai dari by prioritizing collaborative principles and involving
proses perencanaan, pelaksanaan maupun monitoring dan various stakeholder elements, starting from the planning,
evaluasi. Sehingga dapat memberikan manfaat optimal dan implementation, as well as monitoring and evaluation
menjangkau masyarakat secara luas, sebagai wujud kontribusi processes. Thus, it can provide optimal benefits and
Perseroan dalam mendukung Pemerintah mencapai Target reach the wider community, as a form of the Company’s
Pembangunan Berkelanjutan 2030. contribution in supporting the Government in achieving the
2030 Sustainable Development Targets.
Melalui komitmen tersebut, realisasi Tanggung Jawab Through the commitment, the Corporate Social Responsibility
Sosial dan Lingkungan (TJSL) menjadi bagian penting dalam (CSR) realization becomes an important part of sustainable
pembangunan yang berkelanjutan. Upaya ini dilakukan development. This effort is made to improve the quality of
untuk meningkatkan kualitas kehidupan dan lingkungan life and the environment, which is beneficial for both the
yang bermanfaat, baik bagi Perusahaan sendiri, komunitas Company itself, the local community, and society in general.
setempat, maupun masyarakat pada umumnya.
Perseroan berkomitmen mengintegrasikan aktivitas The Company is committed to integrating operational
operasional dengan langkah keberlanjutan. Melalui inisiatif activities with sustainability initiatives. Through sustainability
berkelanjutan, Perseroan diharapkan mampu mengurangi initiatives, the Company hopes to reduce the negative
dampak negatif dari kegiatan operasional terhadap impact of its operations on the surrounding environment and
lingkungan sekitar dan masyarakat. communities.
Dalam implementasinya, Perseroan menyelaraskan kinerja In its implementation, the Company aligns sustainability
keberlanjutan ke dalam aspek ekonomi, lingkungan dan performance into economic, environmental, and social
sosial, mencangkup: aspects, covering:
Aspek Ekonomi Aspek Lingkungan Aspek Sosial
Economic Aspect Environmental Aspect Social Aspect
Perseroan berkomitmen untuk Dalam setiap kegiatan operasional, kami Perseroan mengutamakan karyawan serta
mengembangkan dan menyediakan produk menempatkan pengurangan polusi, pelestarian berkomitmen memberikan kontribusi positif
serta jasa yang inovatif dan ramah lingkungan. keanekaragaman hayati, pemanfaatan sumber terhadap masyarakat, yang menjadi salah satu
daya terbarukan, dan konservasi air sebagai
pilar dalam strategi keberlanjutan kami.
The Company is committed to developing prioritas utama. Upaya ini kami lakukan
and providing innovative and environmentally dengan memanfaatkan teknologi modern dan The Company prioritizes employees and is
friendly products and services. pendekatan produksi yang efisien.
committed to making positive contributions
In every operational activity, we place pollution to society, which is one of the pillars of our
reduction, biodiversity preservation, renewable sustainability strategy.
resource utilization, and water conservation
as top priorities. We carry out these efforts
by utilizing modern technology and efficient
production approaches.
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07 Tanggung Jawab Sosial dan Lingkungan
Corporate Social and Environmental Responsibility
Strategi Keberlanjutan 2025-2030
2025-2030 Sustainability Strategy
Perseroan telah menyusun dan menetapkan strategi The Company has prepared and established a 2025-2030
keberlanjutan tahun 2025-2030. Strategi keberlanjutan sustainability strategy, which serves as a reference for business
disusun sebagai acuan dalam menjalankan aktivitas bisnis and operational activities. The strategy is also a manifestation
dan operasional. Strategi tersebut menjadi manifestasi of Solusi Bangun Indonesia’s sustainability commitment, which
komitmen keberlanjutan Solusi Bangun Indonesia yang prioritizes the principles of good governance, sustainable
mengedepankan prinsip-prinsip tata kelola yang baik, tata resource management, environmentally friendly initiatives,
kelola sumber daya yang berkelanjutan, inisiatif ramah and empowerment of human capital and communities.
lingkungan, serta pemberdayaan SDM dan masyarakat.
Strategi ini mencakup tiga aspek utama yaitu aspek ekonomi, This strategy covers three main aspects, which are: economic,
lingkungan, dan sosial. Dalam aspek ekonomi, fokus diberikan environmental, and social. Within the economic aspect, the
pada pengembangan produk dan jasa sebagai solusi yang focus is on developing products and services as sustainable
berkelanjutan. Strategi tersebut meliputi inisiatif untuk solutions. This includes initiatives to create economical and
menciptakan solusi yang tidak hanya ekonomis tetapi juga sustainable solutions in the long term.
berkelanjutan dalam jangka panjang.
Aspek Ekonomi Aspek ekonomi Perseroan berorientasi pada ekonomi The Company’s economic aspects are oriented towards
Economic Aspect sirkuler. Ekonomi sirkuler berkaitan dengan optimisasi a circular economy. A circular economy relates to
penggunaan bahan baku dan bahan bakar alternatif, optimizing the use of raw materials and alternative fuels,
termasuk pendaur-ulangan produk dan limbah dengan including the proper recycling of products and waste.
cara yang tepat.
Aspek Lingkungan Aspek lingkungan terbagi dalam tiga pilar: iklim, air dan The environmental aspect is divided into three pillars:
Environmental alam. Dalam konteks iklim, usaha-usaha difokuskan pada climate, water, and nature, and circular economy. In the
Aspect pengurangan emisi karbon, yang merupakan langkah context of climate, efforts are focused on reducing carbon
penting dalam mitigasi perubahan iklim. Fokus pada emissions, which is an important step in mitigating climate
konservasi air dan alam mencerminkan upaya untuk change. The focus on water and nature conservation
mempertahankan dan memperbaiki kondisi sumber daya reflects efforts to maintain and improve the condition of
alam dan ekosistem yang ada. existing natural resources and ecosystems.
Aspek Sosial Dalam aspek sosial, perhatian tertuju pada keselamatan In the social aspect, attention is focus on employee
Social Aspect dan kesehatan karyawan serta menciptakan nilai health and safety as well as creating shared value for
bersama bagi pemangku kepentingan. Aspek ini juga stakeholders. This aspect also strives strive to make
fokus dalam memberikan kontribusi yang signifikan a significant contribution to the development of a
terhadap pembangunan masyarakat yang berkelanjutan sustainable and just society.
dan adil.
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Strategi Keberlanjutan 2025-2030
2025-2030 Sustainability Strategy
Skema Strategi Keberlanjutan Sustainability Strategy Scheme
Visi
Vision
Menjadi Perusahaan Penyedia Solusi Bahan
Bangunan Terbesar di Regional
To Become the Leading Building Materials Solutions
Provider Company in the Region
Ekonomi Lingkungan Sosial
Economic Environmental Social
Iklim, Ekonomi Sirkuler, Air dan Alam
Solusi Berkelanjutan Karyawan & Komunitas
Climate, Circular Economy, Water, and
Sustainable Solution People & Community
Nature
• Memberikan solusi (produk & Menunjukkan kepemimpinan Menciptakan nilai bersama untuk
layanan inovatif) untuk mengatasi dalam pengelolaan lingkungan dan komunitas
masalah lingkungan dan menjadi panutan yang bertanggung Creating shared value for the
perkotaan. jawab untuk generasi masa depan. community.
Providing solutions (innovative Demonstrating leadership in
products & services) to address environmental management and 1. Menjaga keselamatan dan
environmental and urban being a responsible role model for kesehatan pekerja.
problems. future generations. Keeping our employees safe and
• Menghasilkan pendapatan dan healthy.
solusi berkelanjutan melalui 1. Reduksi emisi CO2 2. Pemberdayaan masyarakat
produk dari jasa ramah lingkungan. Reducing CO2 emissions. melalui kemitraan.
Generating income from 2. Pemanfaatan sumber daya Empowering communities through
sustainable solutions through eco- terbarukan partnership.
friendly products and services. Utilizing renewable resources. 3. Keberterimaan sosial.
3. Inisiatif keanekaragamasn hayati. Social license.
Biodiversity initiative.
4. Pengelolaan air
Water management.
Target PROPER Hijau untuk semua pabrik semen & penerapan
sistem manajemen ISO yang berkelanjutan (9001,
Dasar 14001, 17025, 45001, 50001) di seluruh area operasi.
Green PROPER for all cement plants & implementation
Basic Target
of sustainable management system ISO (9001, 14001,
17025, 45001, 50001) in all operation area.
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07 Tanggung Jawab Sosial dan Lingkungan
Corporate Social and Environmental Responsibility
Target Keberlanjutan 2025-2030
2025-2030 Sustainability Targets
SOLUSI BERKELANJUTAN SUSTAINABLE SOLUTION
PENCAPAIAN PADA
TARGET 2025 TARGET 2030
TAHUN 2025
2025 Target 2030 Target
Achievement in 2025
46% dari total pendapatan yang dihasilkan 45% dari total pendapatan yang dihasilkan 50% dari total pendapatan yang dihasilkan
berasal dari solusi berkelanjutan. berasal dari solusi berkelanjutan. berasal dari solusi berkelanjutan.
46% of total revenue generated from 45% of total revenue generated from 50% of total revenue generated from
sustainable solutions. sustainable solutions. sustainable solutions.
IKLIM CLIMATE
PENCAPAIAN PADA
TARGET 2025 TARGET 2030
TAHUN 2025
2025 Target 2030 Target
Achievement in 2025
17% reduksi CO2 (567 kg CO2/ton semen Menurunkan emisi CO2 sebesar 18% basis Menurunkan emisi CO2 sebesar 29% berbasis
ekuivalen). 2010 per ton semen ekuivalen. tahun 2010 per ton semen ekuivalen.
17% CO2 reduction (567 kg CO2/ton cement Reduce CO2 emissions by 18% from the Reduce CO2 emissions by 29% from the
equivalent). 2010 baseline per ton of cement equivalent. 2010 baseline per ton.
Mencapai 15,11% Thermal Substitution Rate Mencapai 15 % Thermal Substitution Rate Mencapai 25% Thermal Substitution Rate
(TSR). (TSR). (TSR)
Achieved 15.11% Thermal Substitution Rate Achieve 15% Thermal Substitution Rate Achieve 25% Thermal Substitution Rate
(TSR). (TSR). (TSR).
Mencapai 69,31% faktor klinker. Mencapai 69% faktor klinker. Mencapai 62% faktor klinker.
Achieved 69.31% clinker factor. Achieve 69% clinker factor. Achieve 62% clinker factor.
Pengembangan Mikroalga bersama Tim Pusat Mempunyai inisiatif dan studi kelayakan untuk Memiliki inisiatif dan studi kelayakan untuk
Unggulan IPTEK Perguruan Tinggi Mikroalga program pengurangan emisi CO2. program pengurangan emisi CO2.
dari Pusat Studi Energi Universitas Gadjah
Mada (UGM) telah selesai dilaksanakan. Have initiatives and feasibility studies for CO2 Have initiatives and feasibility studies for CO2
emission reduction programs. emission reduction programs.
Microalgae development in collaboration
with the Center of Excellence for Microalgae
Science and Technology from the Energy
Studies Center of Universitas Gadjah Mada
(UGM) has been completed.
PT Solusi Bangun Indonesia Tbk 307
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Target Keberlanjutan 2025-2030
Sbi 2025-2030 Sustainability Targets
EKONOMI SIRKULAR CIRCULAR ECONOMY
PENCAPAIAN PADA
TARGET 2025 TARGET 2030
TAHUN 2025
2025 Target 2030 Target
Achievement in 2025
Memanfaatkan 1,98 juta ton limbah atau Memanfaatkan minimal 1 juta ton limbah atau Memanfaatkan minimal 1,5 juta ton limbah/
sampah pada tahun 2025. sampah per tahun. sampah.
Utilized 1.98 million tons of waste Utilize a minimum of 1 million tons of waste Utilize a minimum of 1.5 million tons
in 2025. per year. of waste.
Fasilitas RDF telah beroperasi di Cilacap Proyek MSW menjadi RDF terealisasi. Proyek MSW menuju RDF terealisasi.
dengan kapasitas 160 ton sampah per hari.
Realization of the MSW-to-RDF project. Realization of the MSW-to-RDF project
The RDF facility has been operational in
Cilacap with a capacity of 160 tons of waste
per day.
AIR DAN ALAM WATER AND NATURE
PENCAPAIAN PADA
TARGET 2025 TARGET 2030
TAHUN 2025
2025 Target 2030 Target
Achievement in 2025
• Menurunkan 45% pengambilan air baku dari Inisiatif pemanfaatan air hujan terealisasi di Menurunkan 10% pengambilan air baku dari
air alam di semua pabrik semen (basis 2019). semua pabrik semen. air alam di semua pabrik semen (10% dari
• Pemanfaatan 687.644 m3 pemanenan air tahun 2019).
hujan Rainwater harvesting initiatives realized at all
cement plants. Reduce fresh water withdrawal from natural
• Reduced fresh water withdrawal from natural
water sources by 45% across all cement water sources by 10% across all cement
plants (2019 baseline). plants (10% from 2019 baseline).
• Utilized 687,644 m³ of rainwater harvesting.
Pembaruan Rencana Aksi Keanekaragaman 100% rencana aksi keanekaragaman hayati 100% rencana aksi keanekaragaman hayati
Hayati (BAP) dan konservasi terimplementasi di semua dan konservasi terimplementasi di semua
1. BAP Nusakambangan telah 100% terpenuhi tambang pabrik semen. tambang pabrik semen.
2. BAP Lhoknga telah mencapai 72%
100% of biodiversity and conservation 100% of biodiversity and conservation
Biodiversity Action Plan (BAP) Update action plans implemented at all cement plant action plans implemented at all cement plant
1. Nusakambangan BAP has been 100% quarries. quarries.
fulfilled
2. Lhoknga BAP has reached 72%
• Pemanfaatan lahan bekas tambang Cibadak Pascatambang yang berkelanjutan di Cibadak Program rehabilitasi dan pasca tambang yang
menjadi Renzo-Dynamix Edupark berkelanjutan.
• Pemanfaatan Pemanfaatan lahan bekas
Tambang Jeruklegi menjadi kebun buah Sustainable post-mining program at Cibadak Sustainable rehabilitation and post-mining
program
• Utilization of the former Cibadak quarry land
as the Renzo-Dynamix Edupark
• Utilization of the former Jeruklegi quarry land
as a fruit orchard
Menjalin kerja sama dengan Yayasan Renzo Menjalin kerja sama dengan universitas dan Menjalin kerja sama dengan universitas dan
Lembaga Swadaya Masyarakat (LSM) untuk Lembaga Swadaya Masyarakat (LSM) untuk
Established collaboration with the Renzo program konservasi program konservasi
Foundation
Establish collaboration with universities and Establish collaboration with universities and
Non-Governmental Organizations (NGOs) for Non-Governmental Organizations (NGOs) for
conservation programs conservation programs
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07 Tanggung Jawab Sosial dan Lingkungan
Corporate Social and Environmental Responsibility
Target Keberlanjutan 2025-2030
Sbi 2025-2030 Sustainability Targets
KARYAWAN DAN KOMUNITAS EMPLOYEE AND COMMUNITY
PENCAPAIAN PADA
TARGET 2025 TARGET 2030
TAHUN 2025
2025 Target 2030 Target
Achievement in 2025
• NIHIL fatalitas • NIHIL fatalitas • Nihil fatalities on & off site (karyawan dan
• Lost Time Injury Frequency Rate (LTIFR): • LTIFR < 0,15 kontraktor)
0,26 • TIFR < 0,75 • Nihil LTIFR on site (karyawan dan
• Total Injury Frequency Rate (TIFR): 0,79 • HSIP > 96% kontraktor)
• Health & Safety Improvement Plan (HSIP) • TIFR ≤ 0,56, HSIP ≥ 98%
• ZERO fatalities
98,5%
• LTIFR < 0,15 • Zero fatalities on & off site (employees and
• ZERO fatalities • TIFR < 0,75 contractors
• Lost Time Injury Frequency Rate (LTIFR): • HSIP > 96% • Zero LTIFR on site (employees and
0,26 contractors)
• Total Injury Frequency Rate (TIFR): 0,79 • TIFR ≤ 0,56, HSIP ≥ 98%
• Health & Safety Improvement Plan (HSIP)
98.5%
• NIHIL pelanggaran HAM • NIHIL pelanggaran HAM • Nihil pelanggaran HAM
• 1.221.711 orang telah mendapat manfaat • 1.050.000 orang telah mendapat manfaat • 2.100.000 orang telah mendapat manfaat
langsung dari program CSR (kumulatif dari langsung dari program CSR (kumulatif dari langsung dari program CSR (kumulatif dari
tahun 2019) tahun 2019) tahun 2019)
• ZERO human rights violations • ZERO human rights violations • Zero human rights violations
• 1,221,711 people have directly benefited • 1,050,000 people have directly benefited • 2,100,000 people have directly benefited
from CSR programs (cumulative from from CSR programs (cumulative from from CSR programs (cumulative from
2019) 2019) 2019)
Pencapaian Social License Index: 1 pabrik semen mendapatkan tingkat 2 pabrik semen mendapatkan tingkat
a. Pabrik Lhoknga: Approval (61,23%) penerimaan "Co-ownership" berdasarkan penerimaan “Co-ownership” berdasarkan
b. Pabrik Narogong: Approval (50,63%) pengukuran Social License Index (SLI). pengukuran Social License Index (SLI).
c. Pabrik Cilacap: Acceptance (37,22%)
d. Pabrik Tuban: Approval (60,70%) 1 cement plant achieves a "Co-ownership" 2 cement plants achieve a "Co-ownership"
acceptance level based on the Social License acceptance level based on the Social License
Social License Index achievements:: Index (SLI) measurement. Index (SLI) measurement.
a. Lhoknga Plant: Approval (61.23%)
b. Narogong Plant: Approval (50.63%)
c. Cilacap Plant: Acceptance (37.22%)
d. Tuban Plant: Approval (60.70%)
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Peta Jalan Corporate Social Responsibility (CSR)
Corporate Social Responsibility (CSR) Roadmap
Dalam implementasinya, Perseroan berkontribusi aktif untuk In its implementation, the Company actively contributes to
mendukung pencapaian Tujuan Pembangunan Berkelanjutan supporting the achievement of the Sustainable Development
(TPB/SDG) yang berisi 17 Tujuan dan 169 Target sebagai Goals (SDGs), which consist of 17 Goals and 169 Targets as
rencana aksi global untuk mengakhiri kemiskinan, mengurangi a global action plan to end poverty, reduce inequalities, and
kesenjangan sosial dan melindungi lingkungan hidup. Hingga protect the environment. Out of these 17 SDGs, the Company
tahun 2025, Perseroan telah mengidentifikasi 15 TPB has identified 15 priority goals to focus on.
sebagai prioritas capaian dari 17 TPB.
Strategi untuk mencapai target TPB dan target keberlanjutan The strategy to achieve SDG targets and Solusi Bangun Indonesia
Solusi Bangun Indonesia 2025-2030 dituangkan di dalam 2025-2030 sustainability targets is outlined in the 2021-2025
Peta Jalan CSR 2021-2025 yang disusun berdasarkan CSR Roadmap, which is developed based on the Regulation of the
Peraturan Menteri BUMN No. PER-05/MBU/04/2021, Minister of State-Owned Enterprises No. PER-05/MBU/04/2021
sebagai pedoman strategis bagi BUMN dan anak usahanya as a strategic guideline for SOEs and their subsidiaries, ensuring
dalam memastikan program CSR yang terarah, relevan, dan that CSR programs are well-targeted, relevant, and create a
berdampak nyata bagi masyarakat dan lingkungan. meaningful impact on society and the environment.
Realisasi program CSR telah diselaraskan dengan Target Every CSR program is aligned with Solusi Bangun Indonesia’s
Keberlanjutan Solusi Bangun Indonesia 2025-2030, Peta 2025-2030 Sustainability Targets, the CSR Roadmap, and
Jalan CSR, dan 15 TPB. the 15 SDGs.
Peta Jalan CSR Solusi Bangun Indonesia CSR Roadmap for Solusi Bangun Indonesia
Visi & Misi Tujuan Strategis Perusahaan Target Keberlanjutan 2030
Vission & Mission Company Strategic Objective Sustainability Target 2030
Tujuan Strategis CSR 2025: Lisensi Sosial untuk Berinovasi
CSR Strategic Objective 2025: Social to Innovative
Sosial Ekomoni Lingkungan Hukum & Tata Kelola
Social Economic Environment Law & Government
1.000.000 Penerima Manfaat Langsung (kumulatif sejak 2019) SLI Co-Ownership
1,000,000 Lives Benefited (cumulative since 2019) SLI Co-Ownership
Lisensi Sosial 2023 untuk Berkompetisi
2023 Social License to Compete
600.000 Penerima Manfaat Langsung (kumulatif sejak 2019) SLI Approval
600,000 Lives Benefited (cumulative since 2019) SLI Approval
Lisensi Sosial 2021 untuk Beroperasi
2021 Social License to Operate
200.000 Penerima Manfaat Langsung (kumulatif sejak 2019) SLI Acceptance
200,000 Lives Benefited (cumulative since 2019) SLI Acceptance
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07 Tanggung Jawab Sosial dan Lingkungan
Corporate Social and Environmental Responsibility
Peta Jalan Corporate Social Responsibility (CSR)
Corporate Social Responsibility (CSR) Roadmap
PENCAPAIAN DAN TARGET CSR 2025 CSR ACHIEVEMENTS AND 2025 TARGETS
Solusi Bangun Indonesia terus meningkatkan efektivitas Solusi Bangun Indonesia continues to enhance the
program CSR dengan menerapkan pengukuran berbasis effectiveness of its CSR programs by implementing Social
Social Return on Investment (SROI) untuk menilai kontribusi Return on Investment (SROI) measurement to quantitatively
sosial dan lingkungan secara kuantitatif. Seluruh program assess social and environmental contributions. All CSR
CSR yang diajukan untuk PROPER Emas telah menjalani programs submitted for the Gold PROPER certification have
kajian SROI dengan skor lebih dari 1, menandakan bahwa undergone SROI evaluations, scoring above 1, indicating that
manfaat yang dihasilkan melebihi investasi yang dikeluarkan. the benefits generated exceed the investments made.
Untuk memastikan kebermanfaatan dan efektivitas program To ensure the effectiveness and impact of its CSR
CSR yang sudah di jalankan, Solusi Bangun Indonesia programs, Solusi Bangun Indonesia measures its social
melakukan pengukuran kontribusi sosial dan lingkungan and environmental contributions through Social Return on
dengan menggunakan kajian SROI. Tahun ini beberapa Investment (SROI) assessments. This year, several flagship
program unggulan juga telah dilakukan pengukuran tersebut, programs underwent such measurement, namely:
adapun program itu adalah
1. Bioskop Hijau DEMANGKARTA - Depok Mangrove 1. Bioskop Hijau DEMANGKARTA — Depok Mangrove
Karangtalun dari Cilacap (2.1), Karangtalun, from the Cilacap Plant (SROI: 2.1);
2. SAFEE D’JOYO LESTARI - Safe Action for Environment 2. SAFFE D'JOYO LESTARI — Safe Action for Environment
and Earth dari Tuban (1.89), and Earth, from the Tuban Plant (SROI: 1.89);
3. SAKELADERA - Sampah Kelapa untuk Desa Sejahtera 3. SAKELADERA — Coconut Waste for Prosperous Villages,
dari Lhoknga (2.5). from the Lhoknga Plant (SROI: 2.5).
Ketiganya mendapatkan skor lebih dari 1, ini artinya manfaat All three programs achieved scores above 1, indicating that
yang dihasilkan melebihi investasi yang dikeluarkan. the benefits generated exceeded the investment made.
Di tahun 2025, Perseroan menargetkan pencapaian Social In 2025, the Company targeted achieving a Social License
License Index (SLI), sebagai bagian dari strategi keberlanjutan Index (SLI) as part of its sustainability strategy to strengthen
dalam membangun hubungan yang lebih erat dengan the surrounding stakeholders’ relations. These achievements
pemangku kepentingan sekitar. Keberhasilan ini semakin reinforce the Company’s position as a company that not only
memperkuat posisi Perusahaan sebagai perusahaan yang prioritizes business sustainability but also actively contributes
tidak hanya berorientasi pada keberlanjutan bisnis, tetapi to societal and environmental well-being.
juga berperan aktif dalam menciptakan kesejahteraan bagi
masyarakat dan lingkungan.
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Peta Jalan Corporate Social Responsibility (CSR)
Corporate Social Responsibility (CSR) Roadmap
Sesuai yang ditargetkan pada tahun sebelumnya, sebagai In line with the targets set in the previous year, and as
bagian strategi keberlanjutan dalam membangun hubungan part of its sustainability strategy for building relationships
dengan masyarakat sekitar, Solusi Bangun Indonesia telah with surrounding communities, Solusi Bangun Indonesia
melakukan pengukuran SLI di 4 (empat) area operasional conducted Social License Index (SLI) measurements at all four
pabrik dengan level "Approval" untuk Pabrik Lhoknga, Aceh; (4) plant operational areas. The results showed an "Approval"
Pabrik Narogong, Jawa Barat; Pabrik Tuban, Jawa Timur dan acceptance level for the Lhoknga Plant in Aceh, the Narogong
"Acceptance" untuk Pabrik Cilacap, Jawa Tengah. Plant in West Java, and the Tuban Plant in East Java, and an
"Acceptance" level for the Cilacap Plant in Central Java.
Selanjutnya dalam upaya meningkatkan level penerimaan In an effort to improve the SLI acceptance level, the Cilacap
SLI, pabrik Cilacap merespon dengan menyiapkan strategi Plant has responded by preparing a strategy in the form
dalam bentuk Project Charter: SLI Recovery Program of a Project Charter: SLI Recovery Program, built around
dengan beberapa pilar strategi yaitu pilar komunikasi - three strategic pillars, the Communication Pillar, focused on
membangun kepercayaan dengan berdialog langsung, pilar building trust through direct dialogue; the Engagement Pillar,
keterlibatan - kontribusi karyawan di masyarakat dan pilar centered on employee involvement in the community; and
ekonomi - kebermanfaatan dan dampak nyata yang dirasakan the Economic Pillar, aimed at delivering tangible benefits and
masyarakat. real impact to the surrounding community.
Pencapaian yang terjadi di sepanjang tahun 2025 meliputi: The achievements recorded throughout 2025 include the
following:
1. Penghargaan Platinum, kategori Pembina UMKM Terbaik 1. Platinum Award, Best MSME Patron category for the
untuk Pabrik Narogong, Bina Mitra UMKM Award 2025 Narogong Plant, Bina Mitra UMKM Award 2025 from
dari Corporate Forum for CSR Development (CFCD) the Corporate Forum for CSR Development (CFCD)
Foundation. Foundation.
2. Penghargaan Platinum, kategori UMKM Terbaik untuk 2. Platinum Award, Best MSME category for the Pro Bumi
Program Penguatan Lembaga Keuangan Pro Bumi (Paku Financial Institution Strengthening Program (Paku Bumi)
Bumi) sebagai poros pemberdayaan, Bina Mitra UMKM as a Pillar of Empowerment, Bina Mitra UMKM Award
Award 2025 dari Corporate Forum for CSR Development 2025 from the Corporate Forum for CSR Development
(CFCD) Foundation. (CFCD) Foundation.
3. 3 Place Winner for Sustainability Award untuk Pabrik
rd
3. 3rd Place Winner for Sustainability Award for the Narogong
Narogong, Forum CSR Jabar dari Gubernur Jawa Barat. Plant, West Java CSR Forum from the Governor of West
Java.
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07 Tanggung Jawab Sosial dan Lingkungan
Corporate Social and Environmental Responsibility
Peta Jalan Corporate Social Responsibility (CSR)
Corporate Social Responsibility (CSR) Roadmap
4. Top Leader on CSR Commitment untuk Direktur Utama 4. Top Leader on CSR Commitment for the President
Solusi Bangun Indonesia dari TOP CSR Award 2025. Director of Solusi Bangun Indonesia, TOP CSR Awards
2025.
5. Top Leader on CSR Commitment untuk Direktur Utama 5. Top Leader on CSR Commitment for the President
Solusi Bangun Andalas dari TOP CSR Award 2025. Director of Solusi Bangun Andalas, TOP CSR Awards
2025.
6. TOP CSR Award #Star 4 untuk program Mliwang 6. TOP CSR Awards #Star 4 for the Mliwang Metubanyune
Metubanyune - Pabrik Tuban dari TOP CSR Award 2025. Program – Tuban Plant, TOP CSR Awards 2025.
7. TOP CSR Award #Star 4 untuk program Sobat Si Abes - 7. TOP CSR Awards #Star 4 for the Sobat Si Abes Program
Pabrik Lhoknga dari TOP CSR Award 2025. – Lhoknga Plant, TOP CSR Awards 2025.
8. Empat Penghargaan Perempuan Berbakti 2025 dari 8. Four Perempuan Berbakti 2025 Awards from the
Corporate Forum for CSR Development (CFCD). Corporate Forum for CSR Development (CFCD).
9. Predikat Gold, Indonesian SDGs Award (ISDA) 2025 dari 9. Gold designation, Indonesian SDGs Award (ISDA) 2025
Corporate Forum for CSR Development (CFCD) . from the Corporate Forum for CSR Development (CFCD).
PT Solusi Bangun Indonesia Tbk 313
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Program Unggulan
Featured Program
Program Bioskop Hijau Demangkarta atau Depok Mangrove Karang Talun, merupakan program
kolaborasi unggulan dengan warga Dusun Depok,
Kelurahan Karangtalun, Cilacap Utara.
Demangkarta Green Theater Program or Depok Mangrove Karang Talun, is a flagship collaboration
program with the people of Depok Hamlet, Karangtalun Subdistrict, North Cilacap.
TITIK NOL: MENGHADAPI KERENTANAN MULTIDIMENSI
Ground Zero: Facing Multidimensional Vulnerability
Kisah Demangkarta tidak bermula dari kondisi yang ideal. Beberapa tahun lalu, pesisir Karangtalun menghadapi kerentanan multidimensi
yang mengancam urat nadi kehidupan warganya. Seluas 15 hektar kawasan mangrove Segara Anakan yang sejatinya merupakan
kawasan mangrove terluas dengan keanekaragaman hayati tertinggi di Jawa rusak parah akibat penebangan masif.
Kerusakan benteng alami (bio-shield) ini membawa efek domino. Tangkapan ikan nelayan merosot tajam. Masyarakat pesisir yang
selama ini terjebak dalam monolivelihood (ketergantungan tunggal pada hasil laut) tiba-tiba kehilangan pegangan saat krisis datang.
Lebih jauh lagi, program-program bantuan masa lalu yang bersifat top-down gagal membangun rasa memiliki (ownership), justru
memicu kecemburuan sosial karena tidak menyentuh seluruh elemen masyarakat.
Karangtalun butuh lebih dari sekadar bantuan amal; mereka butuh transformasi menyeluruh.
The story of Demangkarta did not begin from a position of strength. Several years ago, the Karangtalun coastline faced multidimensional
vulnerabilities that threatened the very lifeblood of its community. Some 15 hectares of the Segara Anakan mangrove area, which, in
fact the most extensive mangrove zone with the highest biodiversity in Jawa, had been severely damaged by mass deforestation.
The destruction of this natural barrier (bio-shield) triggered a domino effect. Fish catches by local fishermen plummeted sharply. The
coastal community, long trapped in a mono-livelihood (sole dependence on marine resources), suddenly found itself without a safety
net when crisis struck. Compounding the problem, past top-down assistance programs failed to cultivate a sense of ownership among
residents, and instead fueled social jealousy by failing to reach all segments of the community.
Karangtalun needed more than charity. It needed comprehensive transformation.
Wisata olahraga paddle board sebagai bagian dari Program Demangkarta.
Paddle board sports tourism as part of the Demangkarta Program.
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Corporate Social and Environmental Responsibility
Program Unggulan
Featured Program
INTERVENSI KOLABORATIF: MEMBANGUN FONDASI BARU
Collaborative Intervention: Building a New Foundation
Menjawab tantangan tersebut, PT Solusi Bangun Indonesia Tbk Pabrik Cilacap tidak datang dengan solusi instan. Kami hadir dengan
pendekatan Inovasi Sosial yang bertumpu pada kolaborasi dan inklusivitas kelembagaan. Langkah pertama adalah menyatukan visi
melalui Kelompok Usaha Bersama (KUB) Demangkarta yang menaungi seluruh unit usaha, serta membangun transparansi tata kelola
melalui platform terintegrasi www.demangkarta.id.
Dari fondasi kelembagaan yang kuat ini, kami bersama masyarakat merumuskan cetak biru menuju "Pesisir Tangguh, Lestari, dan
Mandiri" melalui empat pilar intervensi:
In response to these challenges, PT Solusi Bangun Indonesia Tbk's Cilacap Plant did not arrive with quick-fix solutions. Instead, we
came with a Social Innovation approach grounded in collaboration and institutional inclusivity. The first step was to align visions through
the Demangkarta Joint Business Group (KUB), which serves as an umbrella for all business units, and to build governance transparency
through the integrated platform www.demangkarta.id.
From this strong institutional foundation, we worked together with the community to formulate a blueprint toward a "Resilient,
Sustainable, and Self-Reliant Coast" through four pillars of intervention:
Restorasi Ekologi sebagai Benteng Hidup (Adaptasi Iklim)
Sistem Biomassa Sirkular (Mitigasi Iklim)
Kami mengubah pendekatan penanaman yang dulunya
Mangrove bukan hanya soal menanam, tapi juga mengelola
memiliki tingkat keberhasilan (viability) di bawah 10%. Melalui
siklus hidupnya. Kami menginisiasi Circular Biomass System
keahlian jasa konservasi yang kini dikuasai langsung oleh
dengan memanfaatkan limbah daun mangrove dan material
nelayan setempat, lebih dari 10.000 pohon mangrove telah
organik pesisir sebagai bahan bakar biomassa. Melalui uji coba
tertanam dengan tingkat kelulushidupan melampaui 85%.
pengolahan 10 hingga 20 ton limbah per bulan, Demangkarta
Hasilnya nyata, laju abrasi di kawasan pesisir berhasil ditekan
telah berkontribusi pada mitigasi perubahan iklim dengan
hingga 90%, mengembalikan fungsi Bio-Shield secara optimal.
penurunan emisi terverifikasi sebesar 246 Ton CO2eq/tahun.
Ecological Restoration as a Living Barrier (Climate
Adaptation) Circular Biomass System (Climate Mitigation)
We transformed the planting approach, which previously had Mangroves are not only about planting, they are about managing
a viability rate of below 10%. Through conservation expertise the full lifecycle. We initiated a Circular Biomass System by
now directly mastered by local fishermen, more than 10,000 utilizing mangrove leaf waste and coastal organic materials as
mangrove trees have been planted with a survival rate biomass fuel. Through the processing of 10 to 20 tons of waste
exceeding 85%. The results are tangible: the rate of coastal per month in trial runs, Demangkarta has contributed to climate
erosion has been reduced by up to 90%, restoring the Bio- change mitigation with verified emission reductions of 246
Shield function to its optimal capacity. tons of CO2eq per year.
Diversifikasi Ekonomi & Ekowisata Berbasis Alam
Untuk melepaskan ketergantungan warga pada satu sumber
penghasilan laut, kawasan Demangkarta disulap menjadi pusat
ekowisata dan ekonomi kreatif. Kami mengembangkan wisata
air Stand Up Paddle (SUP) lengkap dengan fasilitas lifeguard Ekonomi Kreatif Berbasis Narasi
lokal. Keanekaragaman hayati lokal pun diolah menjadi nilai Melalui program-program inovatif seperti Bioskop Hijau, kami
ekonomi baru, melahirkan inovasi kuliner ikonik seperti Sega menggunakan instrumen rekayasa sosial untuk mendorong
Gandhul Tenggeleng dan Minuman Bunga Nipah. Inisiatif ini perubahan perilaku masyarakat yang lebih mencintai
membuka lebih dari 4 lapangan kerja hijau (green jobs) baru di lingkungan pesisir mereka.
unit konservasi, wisata, kuliner, dan kreatif.
Narrative-Based Creative Economy
Economic Diversification and Nature-Based Ecotourism
Through innovative programs such as Bioskop Hijau (Green
To break the community's dependence on a single marine
income source, the Demangkarta area was transformed into an Cinema), we employed social engineering instruments to drive
ecotourism and creative economy hub. We developed Stand behavioral change and foster a deeper love for the coastal
Up Paddle (SUP) water tourism, complete with local lifeguard environment among the community.
facilities. Local biodiversity was also converted into new
economic value, giving rise to iconic culinary innovations such
as Sega Gandhul Tenggeleng and Nipah Flower Beverages.
These initiatives have created more than 4 new green jobs
across conservation, tourism, culinary, and creative units.
PT Solusi Bangun Indonesia Tbk 315
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Program Unggulan
Featured Program
DAMPAK TERUKUR: SEJAHTERA, INKLUSIF, DAN OPTIMIS.
Measurable Impact: Prosperous, Inclusive, and Optimistic
Kolaborasi ini telah membuahkan hasil yang melampaui sekadar perbaikan fisik kawasan. Perubahan itu menyentuh dompet, tatanan
sosial, dan pikiran masyarakat:
• Kesejahteraan Ekonomi: Diversifikasi usaha menciptakan potensi omzet hingga Rp478 Juta/tahun, yang secara langsung
mendongkrak pendapatan rata-rata anggota KUB sebesar 75%.
• Inklusivitas Sosial: Skala gerakan membesar dari hanya 12 orang perintis menjadi 65 orang dalam satu KUB yang kohesif.
Hebatnya, gerakan ini didominasi oleh perempuan dan pemuda (lebih dari 60%), membuktikan bahwa konservasi memberi
ruang setara bagi semua. Distribusi manfaat ekonomi juga dipastikan adil bagi 100% anggota aktif.
• Pergeseran Psikologis: Ini adalah pencapaian kami yang paling membanggakan. Keberhasilan program ini secara drastis
mengubah mentalitas masyarakat dari pesimisme menjadi optimisme berorientasi jangka panjang. Metrik internal kami mencatat
lonjakan Indeks Harapan Masa Depan sebesar 60%.
This collaboration has yielded results that go far beyond physical improvements to the area. The change has touched the wallets,
social fabric, and mindset of the community:
• Economic Prosperity: Business diversification has created revenue potential of up to Rp478 million per year, directly boosting
the average income of KUB members by 75%.
• Social Inclusivity: The movement has grown from just 12 pioneers to 65 members within a cohesive KUB. Notably, the movement
is dominated by women and youth (over 60%), demonstrating that conservation provides equal space for all. The distribution of
economic benefits is also ensured to be equitable for 100% of active members.
• Psychological Shift: This is our most proud achievement. The success of the program has dramatically transformed the
community's mentality from pessimism to long-term optimism. Our internal metrics recorded a 60% surge in the Future Hope
Index.
Bioskop Hijau Demangkarta adalah bukti bahwa ketika kerentanan ekologis dan kemiskinan ekonomi didekati dengan kolaborasi yang
setara dan tata kelola yang transparan, alam bisa kembali pulih dan masyarakat bisa mandiri. Solusi Bangun Indonesia berkomitmen
untuk terus menjadikan model Demangkarta sebagai tonggak Inovasi Sosial yang bisa direplikasi demi pesisir Indonesia yang lebih
tangguh.
Bioskop Hijau Demangkarta is proof that when ecological vulnerability and economic poverty are approached through equal
collaboration and transparent governance, nature can recover and communities can become self-reliant. Solusi Bangun Indonesia
is committed to continuing to position the Demangkarta model as a landmark of Social Innovation that can be replicated for a more
resilient Indonesian coastline.
Seluruh realisasi program CSR di tahun 2025 dan pencapaian All realizations of CSR programs in 2025 and the achievement
Strategi Keberlanjutan Solusi Bangun Indonesia 2025- of the Solusi Bangun Indonesia 2025-2030 Sustainability
2030 telah disajikan pada Laporan Keberlanjutan Perseroan Strategy are presented in the Company’s Sustainability
yang diterbitkan terpisah dan dapat diakses melalui www. Report, which is published separately and can be accessed
solusibangunindonesia.com. through www. solusibangunindonesia.com.
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07 Tanggung Jawab Sosial dan Lingkungan
Corporate Social and Environmental Responsibility
Menciptakan Lingkungan Bekerja yang
Layak dan Aman Bagi Karyawan Kami
Creating Proper and Safe Work Environment for our People
Solusi Bangun Indonesia berkomitmen untuk hadirkan Solusi Bangun Indonesia is committed to providing a decent
lingkungan kerja yang layak dan aman bagi seluruh karyawan and safe work environment for all Company employees.
Perseroan. Komitmen ini diselaraskan dengan Visi Perseroan This commitment is in line with the Company’s vision in the
dalam aspek Keselamatan dan Kesehatan Kerja (K3) adalah Occupational Health and Safety (OHS) aspect, which is to run
menjalankan bisnis dengan tujuan mencapai zero harm. a business with zero harm.
Dalam implementasinya, Perseroan menerapkan manajemen In its implementation, the Company applies active OHS
K3 aktif, mencegah kecelakaan kerja dan penyakit akibat management, prevents work accidents and occupational
kerja (PAK), serta menyediakan tempat kerja dan sistem diseases (PAK), and provides a safe workplace and work
kerja yang aman. Perseroan mempertajam fokus pada Health system. The Company sharpens its focus on the Health and
and Safety Improvement Plan (HSIP) yang selaras dengan Safety Improvement Plan (HSIP), which is in line with the spirit
semangat perbaikan berkelanjutan, meliputi: of continuous improvement, including:
1. HSIP#1 : Strengthening Safety Culture & Leadership 1. HSIP#1 : Strengthening Safety Culture & Leadership
(pencapaian 97%) (97% achievement)
2. HSIP#2 : Respirable Dust & Respirable Crystalline Silica 2. HSIP#2 : Respirable Dust & Respirable Crystalline Silica
Management (pencapaian 100%) Management (100% achievement)
PT Solusi Bangun Indonesia Tbk 317
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Menciptakan Lingkungan Bekerja yang Layak
dan Aman Bagi Karyawan Kami
Creating Proper and Safe Work Environment for our People
Di tahun 2025 Solusi Bangun Indonesia semakin memperkuat In 2025, Solusi Bangun Indonesia further strengthened its
komitmennya dengan memperdalam fokus pada HSIP commitment by deepening its focus on the Health & Safety
dengan merumuskan target keselamatan jangka panjang Improvement Plan (HSIP), formulating long-term safety
hingga tahun 2030. targets through to 2030.
TINGKAT KECELAKAAN KERJA WORK ACCIDENT RATE
Solusi Bangun Indonesia senantiasa mewujudkan kinerja Solusi Bangun Indonesia strives to realize good performance
baik tanpa kecelakaan kerja. Melalui penerapan sistem K3 with zero work accidents. Through the consistent application
yang konsisten dan budaya kerja yang berorientasi pada of OHS systems and a safety-oriented work culture, the
keselamatan, Perseroan berharap tidak terjadi insiden fatal Company expects that there will be no fatal incidents or major
maupun tantangan besar terkait keselamatan kerja sepanjang safety-related challenges recorded throughout the year.
tahun.
Komitmen ini senantiasa ditingkatkan dan dioptimalkan This commitment is always improved and optimized to
guna membangun lingkungan kerja yang aman, sehat, dan foster a safe, healthy, and productive working environment
produktif bagi seluruh karyawan. Selain itu, Perseroan akan for all employees. Furthermore, the Company will continue
terus memperkuat implementasi K3 di seluruh lini operasional, to strengthen the implementation of OHS practices across
sebagai bagian dari komitmen berkelanjutan untuk menjaga all operational lines as part of its ongoing commitment to
kesejahteraan karyawan dan mendukung pertumbuhan employee well-being and sustainable business growth.
bisnis yang berkelanjutan.
Tabel Tingkat Kecelakaan Tahun 2024-2025 Table of Accident Rate in 2024-2025
Karyawan Kontraktor
Data K3 Employee Contractor
No
OHS Data
2025 2024 2025 2024
1 Insiden Fatal | Fatalities 0 0 0 0
Insiden dengan konsekuensi tinggi (cacat tetap atau dengan waktu
2 pemulihan lebih dari 6 bulan) | Incidents with high consequences 0 0 0 0
(permanent disability or with recovery time of more than 6 months)
Cedera Terekam (insiden Waktu Hilang, Tugas Kerja yang Diubah,
3 Insiden Medis) | Recorded injuries (Lost Time Incident, Modified 1 0 4 5
Work Duty, Medical Incident)
4 Hari Kerja Hilang | Day Lost 4 0 53 6
5 Lokasi di area pabrik | On-site 1 0 4 5
6 Lokasi di luar area pabrik | Off-site 0 0 0 0
7 Jumlah jam kerja | Total working hours 3.764.058 4.117.427 15.142.166 16.150.567
Tingkat Frekuensi Kecelakaan Penyebab Hilangnya Waktu Kerja
8 0,27 0,14 0,26 0,18
(LTIFR) On-Site | On-Site Lost Time Injury Frequency Rate (LTIFR)
Tingkat Frekuensi Kecelakaan Kerja (TIFR) On-Site |
9 0,53 0 0,86 0,31
On-Site Total Injury Frequency Rate (TIFR)
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Menciptakan Lingkungan Bekerja yang Layak
dan Aman Bagi Karyawan Kami
Creating Proper and Safe Work Environment for our People
Secara berkala, Solusi Bangun Indonesia juga memberikan Solusi Bangun Indonesia also periodically provides equal
kesempatan yang sama bagi seluruh karyawan untuk ikut opportunities for all employees to participate in OHS
sera dalam program kompetensi mengenai K3. Realisasi competency programs. The implementation of the OHS
program kompetensi K3 yang diselenggarakan di sepanjang competency programs throughout 2025 is as follows:
tahun 2025 adalah sebagai berikut:
Tabel Realisasi Program Kompetensi K3 Tahun 2025 Table of Realization of OHS Competency Program in 2025
Implementasi
Tindakan Keterangan Implementation
No
Action Description Pencapaian Tenggat Aktivitas
Status
Achievement Deadline Activities
Teknisi K3 Listrik | Sertifikasi | Terlaksana | Training Offline |
1 5 5
Electrical OHS Technician Certification Completed Offline Training
Penjadwalan
TKBT Tingkat 2 | Sertifikasi | Terlaksana |
2 11 20 ulang |
TKBT Level 2 Certification Completed
Rescheduled
Lisensi K3 Pesawat angkat angkut
Sertifikasi | Terlaksana | Training Offline |
3 | Lifting and Transport Equipment 5 5
Certification Completed Offline Training
OHS License
Penjadwalan
K3 Juru ikat tali (Rigger) | OHS Sertifikasi | Terlaksana |
4 3 8 ulang |
Rigging/Rigger Certification Certification Completed
Rescheduled
Penjadwalan
Petugas P3K | Sertifikasi | Terlaksana |
5 30 32 ulang |
First Aid Officer Certification Completed
Rescheduled
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Surat Pernyataan Anggota Dewan Komisaris dan
Direksi Tentang Tanggung Jawab atas Laporan Tahunan 2025
PT Solusi Bangun Indonesia Tbk
Statement of Members of the Board of Commissioners and the Board of Directors Regarding
Responsibility for the 2025 Annual Report of PT Solusi Bangun Indonesia Tbk
Kami yang bertanda tangan di bawah ini menyatakan bahwa We, the undersigned, hereby declare that all information in
semua informasi dalam Laporan Tahunan PT Solusi Bangun the Annual Report of PT Solusi Bangun Indonesia Tbk for the
Indonesia Tbk tahun 2025 telah dimuat secara lengkap year 2025 has been presented in its entirety, and that we
dan bertanggung jawab penuh atas kebenaran isi Laporan assume full responsibility for the accuracy of the contents of
Tahunan Perusahaan. this Annual Report.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is duly made in all integrity.
Jakarta, 29 April 2026 / Jakarta, April 29, 2026
DEWAN KOMISARIS
Board of Commissioners
FADLANSYAH LUBIS AGNES MARCELLINA TJHIN
Komisaris Utama Komisaris Independen
President Commissioner Independent Commissioner
HUSNEDI PRASETYO SUHARTO SHINJI FUKAMI
Komisaris Independen Komisaris Komisaris
Independent Commissioner Commissioner Commissioner
DIREKSI
Board of Directors
RIZKI KRESNO EDHIE HAMBALI
Direktur Utama
President Director
ASRUDDIN EDI SARWONO YASUHIDE ABE
Direktur Keuangan & Manajemen Risiko Direktur Operasi Direktur Offtake & Partnership
Finance & Risk Management Director Operations Director Offtake & Partnership Director
PT Solusi Bangun Indonesia Tbk 321
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Laporan Keuangan Financial Report
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08
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Halaman ini sengaja dikosongkan This page is intentionally left blank
Page 327
PT Solusi Bangun Indonesia Tbk dan Entitas Anak/and Subsidiaries Laporan Keuangan Konsolidasian/ Consolidated Financial Statements 31 Desember 2025 / December 31, 2025
Page 328
SURAT PERNYATAAN DIREKSI TENTANG/
BOARD OF DIRECTOR’S STATEMENT REGARDING
TANGGUNG JAWAB ATAS LAPORAN KEUANGAN THE RESPONSIBILITY FOR THE CONSOLIDATED
KONSOLIDASIAN PADA TANGGAL DAN UNTUK FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR AS AT AND FOR THE YEAR ENDED
31 DESEMBER 2025 DECEMBER 31, 2025
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND ITS SUBSIDIARIES
______________________________________
Kami yang bertanda tangan di bawah We, the undersigned:
1. Nama : Rizki Kresno Edhie Hambali 1. Name : Rizki Kresno Edhie Hambali
Alamat kantor : Talavera Suite, Lt. 15, Office address : Talavera Suite 15th Floor,
Talavera Office Park Talavera Office Park
JI. T.B. Simatupang JI. T.B. Simatupang
Kav. 22-26, Jakarta 12430 Kav. 22-26, Jakarta 12430
Jabatan : Direktur Utama Position : President Director
NomorTelepon : (021) 29861000 Phone Number : (021) 29861000
2. Nama : Asruddin 2. Name : Asruddin
Alamat kantor : Talavera Suite, Lt. 15, Office address : Talavera Suite 15th Floor,
Talavera Office Park Talavera Office Park
JI. T.B. Simatupang JI. T.B. Simatupang
Kav. 22-26, Jakarta 12430 Kav. 22-26, Jakarta 12430
Jabatan : Direktur Keuangan & Position : Finance & Risk Management
Manajemen Risiko Director
NomorTelepon : (021) 29861000 Phone Number : (021) 29861000
menyatakan bahwa: declare that:
1. Direksi bertanggung jawab atas penyusunan dan 1. The Board of Director is responsible for the preparation
penyajian laporan keuangan konsolidasian PT Solusi and presentation of the consolidated financial
Bangun Indonesia Tbk dan entitas anak (“Grup”); statements of PT Solusi Bangun Indonesia Tbk and its
subsidiaries (the “Group”);
2. Laporan keuangan konsolidasian Grup telah disusun 2. The Group’s consolidated financial statements have
dan disajikan sesuai dengan Standar Akuntansi been prepared and presented in accordance with
Keuangan di Indonesia; Indonesian Financial Accounting Standards;
3. a. Semua informasi dalam laporan keuangan 3. a. All information in the Group’s consolidated financial
konsodilasian Grup telah dimuat secara lengkap statements have been disclosed in complete and
dan benar; truthful manner;
b. Laporan keuangan konsolidasian Grup tidak b.The Group’s consolidated financial statements do not
mengandung informasi atau fakta material yang contain any incorrect information or material facts,
tidak benar, dan tidak menghilangkan informasi nor do they omit information or material facts; and
atau fakta material; dan
4. Direksi bertanggung jawab atas sistem pengendalian 4. The Board of Director is responsible for the Group’s
internal Grup. internal control systems.
Demikian pernyataan ini dibuat dengan sebenarnya. Thus, this statement letter is made truthfully.
Atas nama dan mewakili Direksi/For and on behalf of the Board of Director
Jakarta, 27 Maret/March 27, 2026
Rizki Kresno Edhie Hambali Asruddin
Direktur Utama/President Director Direktur Keuangan & Manajemen Risiko/
Finance & Risk Management Director
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DeloitteN~
Liana Ramon Xenia 8; Rekan
Registered Public Accountants
License No.432/KM.1/2024
The Plaza Office Tower 32"d Floor
Jl. M.H. Thamrin Kav 28-30
Jakarta 10350
Indonesia
Tel: +62 21 5081 8000
FaX: +62 21 2992 8300
Email: iddttl@deloitte.com
www.deloitte.com/id
Laporan Auditor Independen Independent Auditor's Report
No. 00095/2.1460/AU.1 /04/1672-3/1 /I I I/2026 No. 00095/2.1460/AU.1 /04/1672-3/1 /I I I/2026
PemegangSaham, Dewan Komisaris dan Direksi The Shareholders, Boards of Commissioners and
Directors
PT Solusi Bangun Indonesia Tbk PT Solusi Bangun Indonesia Tbk
Opini Opinion
Kami telah mengaudit Laporan keuangan We have audited the consolidated financial
konsolidasian PT Solusi Bangun Indonesia Tbk dan statements of PT Solusi Bangun Indonesia Tbk and
entitas anaknya ("Grup"), yang terdiri dari laporan its subsidiaries (the "Group"), which comprise the
posisi keuangan konsolidasian tanggal31 Desember consolidated statement of financial position as at
2025, serta laporan laba rugi dan penghasilan December 31, 2025, and the consolidated
komprehensif lain konsolidasian, laporan statement of profit or loss and other comprehensive
perubahan ekuitas konsolidasian, dan laporan arus income, consolidated statement of changes in
kas konsolidasian untuk tahun yang berakhir pada equity and consolidated statement of cash flows for
tanggal tersebut, serta catatan atas laporan the year then ended, and notes to the consolidated
keuangan konsolidasian, termasuk informasi financial statements, including material accounting
kebijakan akuntansi material. policy information.
Menurut opini kami, laporan keuangan In our opinion, the accompanying consolidated
konsolidasian terlampir menyajikan secara wajar, financial statements present fairly, in all material
dalam semua hal yang material, posisi keuangan respects, the consolidated financial position of the
konsolidasian Grup tanggal 31 Desember 2025, Group as at December 31, 2025, and its
serta kinerja keuangan konsolidasian dan arus kas consolidated financial performance and its
konsolidasiannya untuk tahun yang berakhir pada consolidated cash flows for the year then ended in
tanggal tersebut, sesuai dengan Standar Akuntansi accordance with Indonesian Financial Accounting
Keuangan Indonesia. Standards.
Basis Opini Basis for Opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Akuntan Standards on Auditing established bythe Indonesian
Publik Indonesia. Tanggung jawab kami menurut Institute of Certified Public Accountants. Our
standar tersebut diuraikan lebih lanjut dalam responsibilities under those standards are further
paragraf Tanggung Jawab Auditor terhadap Audit described in the Auditor's Responsibilities for the
atas Laporan Keuangan Konsolidasian pada laporan Audit of the Consolidated Financial
kami. Kami independen terhadap Grup berdasarkan Statements paragraph of our report. We are
ketentuan etika yang relevan dalam audit kami atas independent of the Group in accordance with the
laporan keuangan konsolidasian di Indonesia, dan ethical requirements that are relevant to our audit of
kami telah memenuhi tanggung jawab etika lainnya the consolidated financial statements in Indonesia,
berdasarkan ketentuan tersebut. Kami yakin bahwa and we have fulfilled our other ethical
bukti audit yang telah kami peroleh adalah cukup responsibilities in accordance with these
dan tepat untuk menyediakan suatu basis bagi opini requirements. We believe that the audit evidence we
audit kami. have obtained is sufficient and appropriate to
provide a basis for our opinion.
Liana Ramon Xenia & Rekan
Liana Ramon Xenia &Rekan ("LRX") is a member (as such term is used in Regulation of the Ministry of Finance Number 186/PMK.O'I/2021 and Regulation of
the Financial Services Authority Number 9 of 2023 (the "Relevant Law")) of Deloitte Southeast Asia Limited ("DSEAL"). DSEAL is the registered Foreign Audit
Organisation ("Organisasi AuditAsing" or"OAA") to LRX for the purposes of the Relevant Law.
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited ("DTTL"), its global network of memberfirms, and their related entities (collectively,
the "Deloitte organization"). DTTL (also referred to as "Deloitte Global")and each of its member firms and related entities are legally separate and
independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable
only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to
learn more.
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Liana Ramon Xenia & Rekan Hal Audit Utama Key Audit Matters Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our pertimbangan profesional kami, merupakan hal professional judgment, were of most significance in yang paling signifikan dalam audit kami atas laporan our audit of the consolidated financial statements of keuangan konsolidasian periode kini. Hal-hal the current period. These matters were addressed in tersebut disampaikan dalam konteks audit kami the context of our audit of the consolidated financial atas laporan keuangan konsolidasian secara statements as a whole, and in forming our opinion keseluruhan, dan dalam merumuskan opini kami thereon, and we do not provide a separate opinion atas laporan keuangan konsolidasian terkait, kami on these matters. tidak menyatakan suatu opini terpisah atas hal audit utama tersebut. Penyisihan untuk kerugian kredit ekspektasian atas Allowance for expected credit losses (ECL) for trade piutang usaha receivables Pada tanggal 31 Desember 2025, piutang usaha As at December 31, 2025, the Group's net trade Grup adalah sebesar Rp2.020.740 juta, yang receivables of IDR 2,020,740 million, which account mencakup 9,9% dari total aset Grup, terdiri dari total for approximately 9.9% of the Group's total assets, piutang usaha sebesar Rp2.236.544 juta dan comprise gross trade receivables of IDR 2,236,544 cadangan kerugian kredit ekspektasian sebesar million and a corresponding allowance for expected Rp215.804 j uta. credit losses of IDR 215,804 million. Sesuai dengan PSAK 1091nstrumen Keuangan, Grup In accordance with PSAK 109 Financial Instruments, menentukan kerugian kredit ekspektasian dengan the Group determines ECL by applyingthe simplified menerapkan pendekatan yang disederhanakan, approach, which uses a lifetime ECL on a forward- yang menggunakan kerugian kredit ekspektasian looking basis. The expected credit loss rates are sepanjang umur dengan basis masa depan. Tingkat based on historical default rates for groupings of kerugian kredit ekspektasian adalah berdasarkan various customer segments that have similar credit tingkat gagal bayar historis atas pengelompokan risk characteristics, adjusted with forward-looking berbagai segmen pelanggan yang memiliki resiko information as disclosed in Note 4 to the kredit yang sama, disesuaikan dengan informasi consolidated financial statements. The masa depan sesuai yang diungkapkan pada Catatan determination of ECL involves significant 4 di laporan keuangan konsolidasian. Penilaian ini management estimates. melibatkan estimasi manajemenyangsignifikan. Pengungkapan Grup mengenai piutang usaha The Group's disclosures on the trade receivables are dijelaskan dalam Catatan 6 atas laporan keuangan set out in Note 6 to the consolidated financial konsolidasian. statements. eagaimana hal ini ditangani dalam audit How the matter was addressed in the audit Kami memperoleh pemahaman dan melaksanakan We obtained an understanding and performed prosedur untuk mengevaluasi desain dan procedures to evaluate the design and implementasi dari pengendalian internal implementation of management's relevant controls manajemen yang relevan sehubungan dengan in respect of the allowance for expected credit penyisihan kredit ekspektasian atas piutang usaha. losses of trade receivables. Kami mengevaluasi kesesuaian model kerugian We evaluated the appropriateness of the expected kredit ekspektasian yang digunakan dan menguji credit loss model used and challenged the kewajaran asumsi utama (yaitu definisi gagal bayar, reasonableness of key assumptions (i.e., definition pengelompokan berbagai segmen pelanggan, of default, grouping of various customer segments, karakteristik risiko kredit, dan informasi masa credit risk characteristics, and forward-looking depan) yang digunakan oleh manajemen untuk information) used by management to estimate the mengestimasi cadangan kerugian kredit allowance for expected credit losses. ekspektasian.
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Liana Ramon Xenia & Rekan
Kami menguji keakuratan dan kelengkapan data We tested the accuracy and completeness of data
yang digunakan dalam model kerugian kredit used in the expected credit loss model and checked
ekspektasian dan memeriksa keakuratan mathematical accuracy of the calculation.
matematis dari perhitungan tersebut.
Kami menilai ketepatan pengungkapan terkait We assessed the appropriateness of the related
dalam laporan keuangan konsolidasian. disclosures in the consolidated financial
statements.
Penurunan nilai goodwill Impairment of goodwill
Pada tanggal 31 Desember 2025, nilai tercatat As at Desember 31, 2025, the carrying amount of
goodwill adalah sebesar Rp331.808 juta, yang goodwill is IDR 331,808 million, which accounted for
mencakup 1,6%dari total aset Grup. approximately 1.6% of the Group's total assets.
Goodwill diisyaratkan untuk penilaian penurunan Goodwill is required to be assessed for impairment
nilai setiap tahun dan ketika keadaan annually and when circumstances indicate that the
mengindikasikan bahwa nilai tercatat mungkin carrying value may be impaired. Impairment
mengalami penurunan nilai. Penilaian penurunan assessment of goodwill involves significant
nilai goodwill melibatkan pertimbangan manajemen management judgment in the estimation of the
yang signifikan dalam estimasi jumlah terpulihkan, recoverable amounts, which management has
yang telah dihitung oleh manajemen menggunakan calculated using the value-in-use ("VIU") model of
model nilai pakai ("VIU") dari unit-unit penghasil kas the cash-generating units ("CGUs"). The model
("CGUs"). Modeltersebut melibatkan pertimbangan involves significant judgment and estimates from
dan estimasi yang signifikan dari manajemen management in respect of discount rate, annual
sehubungan dengan tingkat diskonto, tingkat growth rate and perpetuity growth rate.
pertumbuhan tahunan dan tingkat pertumbuhan
perpetuitas.
Mengingat kompleksitas dan sifat penilaian dari Given the complexity and judgmental nature of the
pengujian penurunan nilai, manajemen melibatkan impairment testing, management engaged an
penilai eksternal independen untuk mengestimasi independent external valuer to estimate the VIU of
VIU dari CGUs. the CGUs.
Pengungkapan Grup mengenai goodwill dijelaskan The Group's disclosures on the goodwill are set out
dalam Catatan 14 atas laporan keuangan in Note 14 to the consolidated financial statements.
konsolidasian.
Bagaimana ha(ini ditangani da(am audit How the matter was addressed in the audit
Kami memperoleh pemahaman dan mengevaluasi We obtained an understanding and evaluated the
desain dan implementasi dari pengendalian internal design and implementation of the Group's relevant
manajemen yang relevan sehubungan dengan controls in respect of the goodwill impairment
proses penilaian penurunan nilai goodwill. assessment process.
Kami menilai ketepatan identifikasi CGUs oleh We assessed the appropriateness of the
manajemen dan mengevaluasi apakah proses management's identification of the CGUs and
penilaian penurunan nilai telah diterapkan secara evaluated whether the impairment assessment
konsisten di seluruh CGUs. process has been applied consistently across the
CGUs.
Kami menilai kompetensi, kapabilitas, dan We assessed the competence, capability and
objektivitas penilai eksternal independen yang objectivity of the independent external valuer
dilibatkan oleh manajemen dan melibatkan ahli engaged by management and involved our internal
penilai internal kami untuk mendukung pekerjaan valuation expert to support us in our audit work.
audit kami.
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Liana Ramon Xenia & Rekan
Kami melibatkan penilai ahli internal kami untuk We have engaged our internal valuation expert to
membantu kami dalam meninjau dan mengevaluasi assist us in reviewing and evaluating management's
pendekatan manajemen, metodologi penilaian, dan approach, valuation methodology and technique
teknik yang digunakan dalam penilaian penurunan used in the goodwill impairment assessment are
nilai goodwill dan menguji asumsi utama yang appropriate in the circumstances, the discount and
digunakan oleh manajemen, yaitu tingkat diskonto, growth rates' assumptions, and other
tingkat pertumbuhan dan asumsi makroekonomi macroeconomic assumptions used.
lainnya yang digunakan dalam proyeksi arus kas.
Kami menilai kewajaran proyeksi arus kas dan We assessed the reasonableness of the cash flow
membandingkan input utama dengan data historis projections and compared the key inputs against the
dan kinerja CGU. Hal ini termasuk dengan CGU's historical data and performance. This
melakukan analisis lookback. Kami juga memeriksa included performing lookback analysis. We also
keakuratan matematis perhitungan. checked the mathematical accuracy of the
calculation.
Kami menilai apakah keseluruhan VIU berada dalam We assessed whether the overall VIU was within the
kisaran yang dapat diterima dengan melakukan acceptable range by performing sensitivity analysis
analisis sensitivitas pada hasil penilaian penurunan on the results of management's impairment
nilai manajemen. assessment.
Kami menilai ketepatan pengungkapan terkait We assessed the appropriateness of the related
dalam laporan keuangan konsolidasi. disclosures in the consolidated financial
statements.
Penekanan Suatu Hal Emphasis of Matter
Kami menarik perhatian ke Catatan 1c pada laporan We draw attention to Note 1c to the consolidated
keuangan konsolidasian yang menggambarkan financial statements which describes the effects of
dampak persyaratan free float di Bursa Efek the Indonesia Stock Exchange's free float
Indonesia termasuk penghentian sementara requirements including the trading suspension on
perdagangan saham Perusahaan. Opini kami tidak the shares of the Company. Our opinion is not
diubah sehubungan dengan haltersebut. modified in respect of these matters.
Informasi Lain Other Information
Manajemen bertanggungjawab atas informasi lain. Management is responsible for the other
Informasi lain terdiri dari informasi yangtercantum information. The other information comprises the
dalam laporan tahunan, tetapi tidak information included in the annual report, but does
mencantumkan laporan keuangan konsolidasian not include the consolidated financial statements
dan laporan auditor kami. Laporan tahunan and our auditor's report thereon. The annual report
diharapkan akan tersedia bagi kami setelah tanggal is expected to be made available to us afterthe date
laporan auditor ini. of this auditor's report.
Opini kami atas laporan keuangan konsolidasian Our opinion on the consolidated financial
tidak mencakup informasi lain, dan oleh karena itu, statements does not cover the other information
kami tidak akan menyatakan bentuk keyakinan and we will not express any form of assurance
apapun atas informasi lain tersebut. conclusion thereon.
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Liana Ramon Xenia & Rekan Sehubungan dengan audit kami atas laporan In connection with our audit of the consolidated keuangan konsolidasian, tanggung jawab kami financial statements, our responsibility is to read the adalah untuk membaca informasi lain yang other information identified above when it becomes teridentifikasi di atas, jika tersedia dan, dalam available and, in doing so, consider whether the melaksanakannya, mempertimbangkan apakah other information is materially inconsistent with the informasi lain mengandung ketidakkonsistensian consolidated financial statements or our knowledge material dengan laporan keuangan konsolidasian obtained in the audit, or otherwise appears to be atau pemahaman yang kami peroleh selama audit, materially misstated. atau mengandung kesalahan penyajian material. Ketika kami membaca laporan tahunan, jika kami When we read the annual report, if we conclude that menyimpulkan bahwa terdapat suatu kesalahan there is a material misstatement therein, we are penyajian material di dalamnya, kami diharuskan required to communicate the matter to those untuk mengomunikasikan hal tersebut kepada charged with governance and take appropriate pihak yang bertanggungjawab atas tata kelola dan actions in accordance with Standards on Auditing mengambil tindakan yang tepat sesuai dengan established by the Indonesian Institute of Certified StandarAudityangditetapkan oleh InstitutAkuntan Public Accountants. Publik Indonesia. Tanggung Jawab Manajemen dan Pihak yang Responsibilities of Management and Those Bertanggung Jawab atas Tata Kelola terhadap Charged with Governance for the Consolidated Laporan Keuangan Konsolidasian Financial Statements Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation and dan penyajian wajar laporan keuangan fair presentation of the consolidated financial konsolidasian tersebut sesuai dengan Standar statements in accordance with Indonesian Financial Akuntansi Keuangan di Indonesia, dan atas Accounting Standards, and for such internal control pengendalian internal yang dianggap perlu oleh as management determines is necessary to enable manajemen untuk memungkinkan penyusunan the preparation of consolidated financial laporan keuangan konsolidasian yang bebas dari statements that are free from material kesalahan penyajian material, baikyangdisebabkan misstatement, whether due to fraud or error. oleh kecurangan maupun kesalahan. Dalam penyusunan laporan keuangan In preparing the consolidated financial statements, konsolidasian, manajemen bertanggung jawab management is responsible for assessing the untuk menilai kemampuan Grup dalam Group's ability to continue as a going concern, mempertahankan kelangsungan usahanya, disclosing, as applicable, matters related to going mengungkapkan, sesuai dengan kondisinya, hal-hal concern and using the going concern basis of yang berkaitan dengan kelangsungan usaha, dan accounting unless management either intends to menggunakan basis akuntansi kelangsungan usaha, liquidate the Group or to cease operations, or has no kecuali manajemen memiliki intensi untuk realistic alternative but to do so. melikuidasi Grup atau menghentikan operasi, atau tidak memiliki alternatif yang realistis selain melaksanakannya. Pihak yang bertanggung jawab atas tats kelola Those charged with governance are responsible for bertanggung jawab untuk mengawasi proses overseeing the Group's financial reporting process. pelaporan keuangan Grup.
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Liana Ramon Xenia & Rekan
Tanggung Jawab Auditor terhadap Audit atas Auditor's Responsibilities for the Audit of the
Laporan Keuangan Konsolidasian Consolidated Financial Statements
Tujuan kami adalah untuk memperoleh keyakinan Our objectives are to obtain reasonable assurance
memadai tentang apakah laporan keuangan about whether the consolidated financial
konsolidasian secara keseluruhan bebas dari statements as a whole are free from material
kesalahan penyajian material, baikyangdisebabkan misstatement, whether due to fraud or error, and to
oleh kecurangan maupun kesalahan, dan untuk issue an auditor's report that includes our opinion.
menerbitkan laporan auditor yang mencakup opini Reasonable assurance is a high level of assurance,
kami. Keyakinan memadai merupakan suatu tingkat but is not a guarantee that an audit conducted in
keyakinan tinggi, namun bukan merupakan suatu accordance with Standards on Auditing will always
jaminan bahwa audit yang dilaksanakan detect a material misstatement when it exists.
berdasarkan Standar Audit akan selalu mendeteksi Misstatements can arise from fraud or error and are
kesalahan penyajian material ketika hal tersebut considered material if, individually or in the
ada. Kesalahan penyajian dapat disebabkan oleh aggregate, they could reasonably be expected to
kecurangan maupun kesalahan dan dianggap influence the economic decisions of users taken on
material jika, baik secara individual maupun secara the basis of these consolidated financial
agregat, dapat diekspektasikan secara wajar akan statements.
memengaruhi keputusan ekonomi yang diambil
oleh pengguna berdasarkan laporan keuangan
konsolidasian tersebut.
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit, kami menerapkan pertimbangan Auditing, we exercise professional judgment and
profesional dan mempertahankan skeptisisme maintain professional skepticism throughout the
profesional selama audit. Kami juga: audit. We also:
• Mengidentifikasi dan menilai risiko kesalahan • Identify and assess the risks of material
penyajian material dalam laporan keuangan misstatement of the consolidated financial
konsolidasian, baik yang disebabkan oleh statements, whether due to fraud or error, design
kecurangan maupun kesalahan, mendesain and perform audit procedures responsive to
dan melaksanakan prosedur audit yang those risks, and obtain audit evidence that is
responsif terhadap risiko tersebut, serta sufficient and appropriate to provide a basis for
memperoleh bukti audit yang cukup dan tepat our opinion. The risk of not detecting a material
untuk menyediakan basis bagi opini kami. misstatement resulting from fraud is higher than
Risiko tidak terdeteksinya kesalahan penyajian for one resulting from error, as fraud may involve
material yang disebabkan oleh kecurangan collusion, forgery, intentional omissions,
lebih tinggi dari yang disebabkan oleh misrepresentations, or the override of internal
kesalahan, karena kecurangan dapat control.
melibatkan kolusi, pemalsuan, penghilangan
secara sengaja, pernyataan salah, atau
pengabaian pengendalian internal.
• Memperoleh suatu pemahaman tentang • Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai kondisinya, tetapi bukan untuk circumstances, but not for the purpose of
tujuan menyatakan opini atas keefektivitasan expressing an opinion on the effectiveness of the
pengendalian internal Grup. Group's internal control.
• Mengevaluasi ketepatan kebijakan akuntansi • Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
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Liana Ramon Xenia & Rekan
Menyimpulkan ketepatan penggunaan basis • Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management's use of the going concern basis of
manajemen dan, berdasarkan bukti audit yang accounting and, based on the audit evidence
diperoleh, apakah terdapat suatu obtained, whether a material uncertainty exists
ketidakpastian material yang terkait dengan related to events or conditions that may cast
peristiwa atau kondisi yangdapat menyebabkan significant doubt on the Group's ability to
keraguan signifikan atas kemampuan Grup continue as a going concern. If we conclude that
untuk mempertahankan kelangsungan a material uncertainty exists, we are required to
usahanya. Ketika kami menyimpulkan bahwa draw attention in our auditor's report to the
terdapat suatu ketidakpastian material, kami related disclosures in the consolidated financial
diharuskan untuk menarik perhatian dalam statements or, if such disclosures are
laporan auditor kami ke pengungkapan terkait inadequate, to modify our opinion. Our
dalam laporan keuangan konsolidasian atau, conclusions are based on the audit evidence
jika pengungkapan tersebut tidak memadai, obtained up to the date of our auditor's report.
harus menentukan apakah perlu untuk However, future events or conditions may cause
memodifikasi opini kami. Kesimpulan kami the Group to cease to continue as a going
didasarkan pada bukti audit yang diperoleh concern.
hingga tanggal laporan auditor kami. Namun,
peristiwa atau kondisi masa depan dapat
menyebabkan Grup tidak dapat
mempertahankan kelangsungan usaha.
• Mengevaluasi penyajian, struktur, dan isi • Evaluate the overall presentation, structure and
laporan keuangan konsolidasian secara content of the consolidated financial statements,
keseluruhan, termasuk pengungkapannya, dan including the disclosures, and whether the
apakah laporan keuangan konsolidasian consolidated financial statements represent the
mencerminkan transaksi dan peristiwa yang underlying transactions and events in a manner
mendasarinya dengan suatu cara yang that achieves fair presentation.
mencapai penyajian wajar.
• Memperoleh bukti audit yang cukup dan tepat • Obtain sufficient appropriate audit evidence
terkait informasi keuangan entitas atau aktivitas regarding the financial information of the entities
bisnis dalam Grup untuk menyatakan opini atas or business activities within the Group to express
laporan keuangan konsolidasian. Kami an opinion on the consolidated financial
bertanggung jawab atas arahan, supervisi, dan statements. We are responsible for the direction,
pelaksanaan audit Grup. Kami tetap supervision and performance of the group audit.
bertanggungjawab sepenuhnya atas opini audit We remain solely responsible for our audit
kami. opinion.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tats kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timingofthe audit and significant
direncanakan atas audit, serta temuan audit audit findings, including any significant deficiencies
signifikan, termasuk setiap defisiensi signifikan in internal control that we identify during our audit.
dalam pengendalian internal yang teridentifikasi
oleh kami selama audit.
Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance with
pihak yang bertanggung jawab atas tata kelola a statement that we have complied with relevant
bahwa kami telah mematuhi ketentuan etika yang ethical requirements regarding independence, and
relevan mengenai independensi, dan to communicate with them all relationships and
mengomunikasikan seluruh hubungan, serta hal-hal other matters that may reasonably be thought to
lain yang dianggap secara wajar berpengaruh bear on our independence, and where applicable,
terhadap independensi kami, dan jika relevan, related safeguards.
pengamanan terkait.
Page 336
Liana Ramon Xenia & Rekan
Dari hal-hal yang dikomunikasikan kepada pihak From the matters communicated with those charged
yang bertanggung jawab atas tata kelola, kami with governance, we determine those matters that
menentukan hal-hal tersebut yang paling signifikan were of most significance in the audit of the
dalam audit atas laporan keuangan konsolidasian consolidated financial statements of the current
periode kini dan oleh karenanya menjadi hal audit period and are therefore the key audit matters. We
utama. Kami menguraikan hal audit utama dalam describe these matters in our auditor's report unless
laporan auditor kami, kecuali peraturan perundang- law or regulation precludes public disclosure about
undangan melarang pengungkapan publik tentang the matter or when, in extremely rare circumstances,
hal tersebut atau ketika, dalam kondisi yang sangat we determine that a matter should not be
jarang terjadi, kami menentukan bahwa suatu hal communicated in our report because the adverse
tidak boleh dikomunikasikan dalam laporan kami consequences of doing so would reasonably be
karena konsekuensi merugikan dari expected to outweigh the public interest benefits of
mengomunikasikan hal tersebut akan such communication.
diekspektasikan secara wajar melebihi manfaat
kepentingan publik atas komunikasi tersebut.
LIANA RAMON XENIA & REKAN
i~ S
Juan Ramon Junius Siahaan
Izin Akuntan Publik/Public Accountant License No. AP.1672
27 Maret 2026/March 27, 2026
Page 337
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/1 Schedule
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION AS AT
31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali nilai nominal dan data saham) except for par value and share data)
Catatan/
Notes . 2025 2024
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 5 215,220 150,342 Cash and cash equivalents
Piutang usaha Trade receivables
- Pihak ketiga 6 110,388 178,161 Third parties -
- Pihak berelasi 6, 35g 1,910,352 2,317,488 Related parties -
Piutang lain-lain Other receivables
- Pihak ketiga 7 85,395 116,656 Third parties -
- Pihak berelasi 7, 35f 226,433 147,841 Related parties -
Persediaan 8 1,213,459 1,151,302 Inventories
Pajak lain-lain dibayar di muka 18b 613,155 609,659 Other prepaid taxes
Biaya dibayar di muka 9 5,554 9,968 Prepaid expenses
Aset derivatif - 67 Derivative assets
Aset lancar lainnya 10 15,843 22,312 Other current assets
Jumlah Aset Lancar 4,395,799 4,703,796 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Kas dan setara kas yang Restricted cash and
dibatasi penggunaannya 11 50,317 46,554 cash equivalents
Aset pajak tangguhan 18e 28,989 33,398 Deferred tax assets
Aset tetap dan tanah
pertambangan 12 15,159,111 15,449,192 Fixed assets and quarry
Aset hak-guna 13a 269,840 261,969 Right-of-use assets
Tagihan pengembalian pajak Claims for tax refund
- Pajak penghasilan badan 18a 77,695 152,669 Corporate income tax -
- Pajak lain-lain 18a 4,947 1,883 Other taxes -
Goodwill 14 331,808 331,808 Goodwill
Aset tidak lancar lainnya 15 60,995 65,083 Other non-current assets
Jumlah Aset Tidak Lancar 15,983,702 16,342,556 Total Non-Current Assets
JUMLAH ASET 20,379,501 21,046,352 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang The accompanying notes to the consolidated financial statements form an integral part of
tidak terpisahkan dari laporan keuangan konsolidasian ini these consolidated financial statements
Page 338
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/2 Schedule
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION AS AT
31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali nilai nominal dan data saham) except for par value and share data)
Catatan/
Notes . 2025 2024
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha Trade payables
- Pihak ketiga 16 1,854,530 1,952,230 Third parties -
- Pihak berelasi 16, 35h 784,783 1,401,741 Related parties -
Utang lain-lain Other payables
- Pihak ketiga 17 66,592 83,112 Third parties -
- Pihak berelasi 17, 35i 69,140 8,526 Related parties -
Utang pajak Taxes payable
- Pajak penghasilan badan 18c 22,159 2,704 Corporate income tax -
- Pajak lain-lain 18c 15,718 6,266 Other taxes -
Beban masih harus dibayar 19 302,162 252,867 Accrued expenses
Liabilitas derivatif 53 - Derivative liabilities
Liabilitas imbalan kerja Short-term employee
jangka pendek 34a 235,272 248,205 benefit liabilities
Pinjaman bank jangka pendek 20 400,000 - Short-term bank loans
Pinjaman bank jangka panjang Current maturities of
jatuh tempo dalam satu tahun long-term bank loans
- Pihak ketiga 21 500,000 400,000 Third parties -
Liabilitas sewa jatuh tempo Current maturities of
dalam satu tahun 13b 124,960 108,992 lease liabilities
Jumlah Liabilitas Jangka
Pendek 4,375,369 4,464,643 Total Current Liabilities
LIABILITAS JANGKA NON-CURRENT
PANJANG LIABILITIES
Liabilitas pajak tangguhan 18e 1,268,252 1,230,890 Deferred tax liabilities
Pinjaman bank jangka
panjang 21 742,056 1,539,857 Long-term bank loans
Liabilitas imbalan kerja Long-term employee
jangka panjang 34b 446,803 562,466 benefit liabilities
Provisi untuk restorasi 22 98,001 88,867 Provision for restoration
Utang lain-lain Other payables
- Pihak berelasi 35i, 37c 130,602 121,648 Related party -
Provisi jangka panjang 23 16,989 30,057 Non-current provisions
Liabilitas sewa 13b 96,810 93,814 Lease liabilities
Jumlah Liabilitas Jangka Total Non-Current
Panjang 2,799,513 3,667,599 Liabilities
JUMLAH LIABILITAS 7,174,882 8,132,242 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang The accompanying notes to the consolidated financial statements form an integral part of
tidak terpisahkan dari laporan keuangan konsolidasian ini these consolidated financial statements
Page 339
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/3 Schedule
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION AS AT
31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali nilai nominal dan data saham) except for par value and share data)
Catatan/
Notes . 2025 2024
EKUITAS EQUITY
Modal saham - nilai nominal Share capital - par value
Rp500 per saham Rp500 per share
Modal dasar - Authorised -
30.651.600.000 saham 30,651,600,000 shares
Modal ditempatkan dan Issued and paid-up -
disetor - 9.019.381.973 9,019,381,973
saham pada tanggal shares as at
31 Desember 2025 dan December 31, 2025 and
2024 24 4,509,691 4,509,691 2024
Tambahan modal disetor 25 5,014,275 5,014,275 Additional paid-in capital
Komponen ekuitas lain Other components of equity
Pengukuran kembali Remeasurement of post
liabilitas imbalan employment benefit
pascakerja setelah obligations, net of
pajak 34 (284,316) (288,620) tax
Saldo laba: Retained earnings:
- Dicadangkan 33 901,938 901,938 Appropriated -
- Belum dicadangkan 3,063,031 2,776,826 Unappropriated -
JUMLAH EKUITAS 13,204,619 12,914,110 TOTAL EQUITY
JUMLAH LIABILITAS TOTAL LIABILITIES
DAN EKUITAS 20,379,501 21,046,352 AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang The accompanying notes to the consolidated financial statements form an integral part of
tidak terpisahkan dari laporan keuangan konsolidasian ini these consolidated financial statements
Page 340
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 2 Schedule
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali nilai nominal dan data saham) except for par value and share data)
Catatan/
Notes 2025 2024
PENDAPATAN 26 10,737,250 11,818,978 REVENUE
BEBAN POKOK PENDAPATAN 27 (8,320,614) (9,263,093) COST OF REVENUE
LABA KOTOR 2,416,636 2,555,885 GROSS PROFIT
Beban usaha Operating expenses
Distribusi dan penjualan 28 (977,202) (954,720) Distribution and selling
Umum dan administrasi 29 (309,372) (365,423) General and administrative
(Rugi) laba selisih kurs (30,256) 24,819 Foreign exchange (loss) gain
Loss from write-offs
Rugi dari penghapusan aset tetap 12 - (264) of fixed assets
Lainnya-bersih 30 (7,498) (8,656) Others-net
LABA SEBELUM BUNGA PROFIT BEFORE INTEREST
DAN PAJAK PENGHASILAN 1,092,308 1,251,641 AND INCOME TAX
Penghasilan keuangan 5,838 5,545 Finance income
Beban keuangan 31 (159,021) (240,504) Finance costs
LABA SEBELUM PROFIT
PAJAK PENGHASILAN 939,125 1,016,682 BEFORE INCOME TAX
Beban pajak penghasilan 18d (280,383) (271,592) Income tax expenses
LABA TAHUN BERJALAN 658,742 745,090 PROFIT FOR THE YEAR
LABA (RUGI) KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME (LOSS)
Pengukuran kembali Remeasurement of
atas liabilitas imbalan kerja long-term employee benefit
jangka panjang 5,439 (86,019) liabilities
(Beban) manfaat Related income
pajak penghasilan terkait (1,135) 18,819 tax (expense) benefit
JUMLAH LABA TOTAL COMPREHENSIVE
KOMPREHENSIF INCOME
TAHUN BERJALAN 663,046 677,890 FOR THE YEAR
Laba per saham - Earnings per share -
dasar dan dilusian basic and diluted
(nilai penuh) 32 73 83 (full amount)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang The accompanying notes to the consolidated financial statements form an integral part of
tidak terpisahkan dari laporan keuangan konsolidasian ini these consolidated financial statements
Page 341
T SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 3 Schedule
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah) (Expressed in millions of Rupiah)
Komponen
ekuitas lain/
Other component
of equity
Pengukuran
kembali
liabilitas imbalan
pascakerja,
setelah pajak/ Saldo laba/
Tambahan Remeasurement of Retained earnings
modal disetor/ post-employment Belum
Catatan/ Modal saham/ Additional benefit obligations, Dicadangkan/ dicadangkan/ Jumlah ekuitas/
Notes Share capital paid-in capital net of tax Appropriated Unappropriated Total equity
Saldo per 1 Januari 2024 4,509,691 5,014,275 (221,420) 901,938 2,300,130 12,504,614 Balance as at January 1, 2024
Dividen 33 - - - - (268,394) (268,394) Dividends
Laba tahun berjalan - - - - 745,090 745,090 Profit for the year
Rugi komprehensif lain - - (67,200) - - (67,200) Other comprehensive loss
Saldo per 31 Desember 2024 4,509,691 5,014,275 (288,620) 901,938 2,776,826 12,914,110 Balance as at December 31, 2024
Dividen 33 - - - - (372,537) (372,537) Dividends
Laba tahun berjalan - - - - 658,742 658,742 Profit for the year
Laba komprehensif lain - - 4,304 - - 4,304 Other comprehensive income
Saldo per 31 Desember 2025 4,509,691 5,014,275 (284,316) 901,938 3,063,031 13,204,619 Balance as at December 31, 2025
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements
konsolidasian ini
Page 342
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 4 Schedule
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS FOR
UNTUK TAHUN YANG BERAKHIR THE YEAR ENDED
31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah) (Expressed in millions of Rupiah)
Catatan/
Notes 2025 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan dari pelanggan 11,260,741 13,196,148 Receipts from customers
Pembayaran kepada pemasok (8,796,089) (9,697,530) Payments to suppliers
Pembayaran kepada karyawan (894,778) (977,510) Payments to employees
Penerimaan dari penghasilan bunga 5,838 5,545 Interest income received
Pembayaran beban keuangan (162,486) (245,623) Interest and finance charges paid
Pembayaran pajak Payment of income
penghasilan dan pajak lainnya (953,488) (1,065,666) taxes and other taxes
Penerimaan dari kantor pajak 745,274 661,435 Refund from tax office
Arus kas bersih yang diperoleh Net cash flows generated
dari aktivitas operasi 1,205,012 1,876,799 from operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Perolehan aset tetap 12 (370,261) (730,229) Acquisition of fixed assets
Penambahan aset hak-guna 13b (18,159) (27,661) Addition of right-of-use assets
Penempatan kas dan setara kas Placement of restricted cash
yang dibatasi penggunaannya (2,589) (10,185) and cash equivalents
Penarikan kas Withdrawal of restricted cash
yang dibatasi penggunaannya - 1,070 and cash equivalents
Arus kas bersih yang digunakan Net cash flows used in
untuk aktivitas investasi (391,009) (767,005) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Pembayaran pinjaman bank Repayment of long-term
jangka panjang 21 (700,000) (800,000) bank loans
Penerimaan pinjaman bank Proceeds from drawdown
jangka pendek 20 400,000 - of short-term bank loans
Pembayaran dividen 33 (363,167) (262,226) Payment of dividends
Principal repayments of
Pembayaran pokok liabilitas sewa 13b (85,352) (237,669) lease liabilities
Arus kas bersih yang digunakan Net cash flows
untuk aktivitas pendanaan (748,519) (1,299,895) used in financing activities
Kenaikan (penurunan) bersih kas Net increase (decrease) in
dan setara kas 65,484 (190,101) cash and cash equivalents
Kas dan setara kas pada Cash and cash equivalents
awal tahun 150,342 339,455 at beginning of year
Pengaruh perubahan kurs Effect of changes in foreign
mata uang asing (606) 988 currency exchange rates
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AKHIR TAHUN 215,220 150,342 AT END OF YEAR
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang The accompanying notes to the consolidated financial statements form an integral part of
tidak terpisahkan dari laporan keuangan konsolidasian ini these consolidated financial statements
Page 343
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/1 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian dan informasi umum a. Establishment and general information
PT Solusi Bangun Indonesia Tbk (“Perusahaan”) PT Solusi Bangun Indonesia Tbk (the “Company”) was
didirikan dalam rangka Undang-undang No.1 established within the framework of the Foreign Capital
tahun 1967 juncto Undang-undang No. 11 tahun Investment Law No. 1 year 1967 as amended by Law
1970 tentang Penanaman Modal Asing (“PMA”), No. 11 year 1970 concerning Investment (“PMA”),
berdasarkan Akta No. 53 tanggal 15 Juni 1971 based on Deed No. 53 dated June 15, 1971 of Notary
dari Notaris Abdul Latief, S.H. Akta pendirian Abdul Latief, S.H. The deed of establishment was
Perusahaan telah disahkan oleh Menteri approved by the Minister of Justice of the Republic of
Kehakiman Republik Indonesia dalam Indonesia through Decision Letter No. JA.5/149/7 dated
Surat Keputusan No. JA.5/149/7 tanggal September 23, 1971 and was published in Supplement
23 September 1971 dan diumumkan dalam Berita No. 466 to the State Gazette of the Republic of
Negara Republik Indonesia No. 82 tanggal Indonesia No. 82, dated October 12, 1971. The
12 Oktober 1971, Tambahan No. 466. Company changed its foreign capital investment status
Perusahaan mengganti status investasinya dari (PMA) to domestic capital investment (PMDN) based on
penanaman modal asing (PMA) ke penanaman the approval from the Chairman of the Capital
modal dalam negeri (PMDN) berdasarkan Investment Coordinating Board No. 17/V/1988 dated
persetujuan dari Ketua Badan Koordinasi November 19, 1988. Effective January 1, 2006, the
Penanaman Modal No. 17/V/1988 tanggal Company changed its name from PT Semen Cibinong
19 November 1988. Efektif tanggal Tbk to PT Holcim Indonesia Tbk.
1 Januari 2006, Perusahaan mengganti namanya
dari PT Semen Cibinong Tbk menjadi PT Holcim
Indonesia Tbk.
Sesuai dengan pasal 1 ayat 1 Akta No. 11 tanggal In accordance with article 1 paragraph 1 of Deed
11 Februari 2019, PT Holcim Indonesia Tbk No. 11 dated February 11, 2019, the name of the
berubah nama menjadi PT Solusi Bangun Company changed from PT Holcim Indonesia Tbk to
Indonesia Tbk. Perubahan ini telah disetujui oleh PT Solusi Bangun Indonesia Tbk. This change was
Menteri Hukum dan Hak Asasi Manusia Republik approved by the Minister of Law and Human Rights
Indonesia melalui keputusan No. AHU- of the Republic of Indonesia through Decree
0008550.AH.01.02.TAHUN 2019 tanggal No. AHU-0008550.AH.01.02.TAHUN 2019 dated
18 Februari 2019. February 18, 2019.
Anggaran Dasar Perusahaan telah mengalami The Company’s Articles of Association have been
perubahan dari waktu ke waktu, terakhir dengan amended from time to time, most recently with Deed
Akta No. 10 tanggal 5 Desember 2025 No. 10 dated December 5, 2025 made before Notary
dibuat dihadapan Notaris Aulia Taufani, S.H., Aulia Taufani, S.H., who has obtained the approval
yang telah mendapatkan Persetujuan dari from the Ministry of Law and Human Rights of the
Menteri Hukum dan Hak Asasi Manusia Republik Republic of Indonesia No. AHU-0085911.AH.01.02
Indonesia No. AHU-0085911.AH.01.02 tanggal dated December 29, 2025, whereby the Company
29 Desember 2025, di mana Perusahaan amended article 3 in the Articles of Association.
mengubah pasal 3 dalam Anggaran Dasar.
Ruang lingkup kegiatan usaha Perusahaan The scope of the Company's business activities in
menurut anggaran dasar antara lain adalah accordance to the Articles of Association are
berusaha dalam bidang industri pengolahan; includes to operate in the processing industry;
konstruksi; pengangkutan dan pergudangan; construction; transportation and warehousing; rental
aktivitas penyewaan dan sewa guna usaha tanpa and leasing activities without options, employment,
hak opsi, ketenagakerjaan, agen perjalanan dan travel agents and other business support; wholesale
penunjang usaha lainnya; perdagangan besar and retail trade, repair and maintenance of cars and
dan eceran, reparasi dan perawatan mobil dan motorbikes; water treatment, waste water treatment,
sepeda motor; treatment air, treatment air limbah, waste material treatment and recovery and
treatment dan pemulihan material sampah dan remediation activities; scientific and technical
aktivitas remediasi; aktivitas profesional ilmiah professional activities; mining and excavation; real
dan teknis; pertambangan dan penggalian; real estate.
estat.
Page 344
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/2 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian dan informasi umum (lanjutan) a. Establishment and general information
(continued)
Perusahaan berdomisili di Jakarta dengan pabrik The Company is domiciled in Jakarta and its cement
semen berlokasi di Narogong di provinsi Jawa plants are located in Narogong in West Java
Barat, Cilacap di provinsi Jawa Tengah, Tuban di province, Cilacap in Central Java province, Tuban in
provinsi Jawa Timur dan di Lhoknga di provinsi East Java province, and Lhoknga in Aceh province
Aceh yang dimiliki oleh entitas anak. Jumlah which is owned by a subsidiary. The Company and
karyawan Perusahaan dan entitas anaknya its subsidiaries (the “Group”) had a total number of
(“Grup”) adalah 1.750 karyawan (tidak diaudit) 1,750 employees (unaudited) as at December 31,
pada 31 Desember 2025 (2024: 1.893 karyawan 2025 (2024: 1,893 employees (unaudited)).
(tidak diaudit)).
Kantor pusat Perusahaan berada di Gedung The Company’s head office is located at Talavera
Talavera Suite Lantai 15, Talavera Office Park, Suite Building 15th Floor, Talavera Office Park,
Jl. TB Simatupang No. 22-26, Jakarta, Indonesia. Jl. TB Simatupang No. 22-26, Jakarta, Indonesia.
Perusahaan melakukan kuasi reorganisasi pada The Company conducted a quasi-reorganisation
tanggal 30 Juni 2010. Defisit yang dieliminasi on June 30, 2010. The deficit amounting to
sebesar Rp3.983.891 mengikuti urutan sebagai Rp3,983,891 was eliminated in the following
berikut: order:
1. Eliminasi saldo penilaian kembali surplus 1. Elimination against the revaluation surplus
revaluasi sebesar Rp2.680.678. amounting to Rp2,680,678.
2. Eliminasi saldo tambahan modal disetor 2. Elimination against the additional paid-in capital
sebesar Rp1.303.213 (Catatan 25). amounting to Rp1,303,213 (Note 25).
Kuasi reorganisasi tersebut dicatat sesuai The quasi-reorganisation was accounted for in
dengan Pernyataan Standar Akuntansi accordance with the previous Indonesian Financial
Keuangan sebelumnya, PSAK 51 (Revisi 2003) Accounting Standards, SFAS 51 (Revised 2003)
yang mana telah dicabut oleh Pernyataan which was revoked by Revocation Statement
Pencabutan (PPSAK) No. 10, efektif tanggal (PPSAK) No. 10, effective on January 1, 2013.
1 Januari 2013.
Pada tanggal 31 Januari 2019, PT Semen On January 31, 2019, PT Semen Indonesia
Indonesia (Persero) Tbk melalui anak (Persero) Tbk, through its subsidiary, PT Semen
perusahaannya, PT Semen Indonesia Industri Indonesia Industri Bangunan (“SIIB”), acquired
Bangunan (“SIIB”), membeli 80,64% saham 80.64% shares of the Company held by Holderfin
Perusahaan yang dimiliki oleh Holderfin B.V., The B.V., The Netherlands (“Holderfin”), with an
Netherlands (“Holderfin”) di Perusahaan dengan acquisition value of US$916,929,814 (equivalent to
nilai akuisisi AS$916.929.814 (setara dengan Rp12.927 trillion).
Rp12,927 triliun).
Pada tanggal 22 April 2019, PT Semen Indonesia On April 22, 2019, PT Semen Indonesia (Persero)
(Persero) Tbk melalui SIIB telah melaksanakan Tbk, through SIIB, performed a mandatory tender
penawaran tender wajib dalam rangka offer in order to fulfill the obligation under POJK
pemenuhan ketentuan dalam POJK No.9/POJK.04/2018, by purchasing 17.67% publicly
No.9/POJK.04/2018, dengan membeli 17,67% owned shares of the Company valued at Rp2,838
saham yang dimiliki publik di Perusahaan senilai trillion.
Rp2.838 triliun.
Pada tanggal 29 Desember 2022, PT Semen On December 29, 2022, PT Semen Indonesia
Indonesia (Persero) Tbk membeli semua saham (Persero) Tbk acquired all shares of the Company
Perusahaan yang dimiliki oleh SIIB dengan nilai held by SIIB amounting to Rp10,998 trillion.
Rp10.998 triliun.
Page 345
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/3 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian dan informasi umum (lanjutan) a. Establishment and general information
(continued)
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the composition
susunan anggota Dewan Komisaris dan Direksi of the Company’s Board of Commissioners and
Perusahaan adalah sebagai berikut: Directors was as follows:
2025 2024
Dewan Komisaris Board of Commissioners
Komisaris Utama Fadlansyah Lubis Prijo Sambodo President Commissioner
Komisaris Independen Husnedi Prijo Sambodo Independent Commissioners
Agnes Marcellina Tjhin Yohanes Surya
Komisaris Prasetyo Suharto Herudi Kandau Nugroho Commissioners
Shinji Fukami Shinji Fukami
Direksi Board of Directors
Direktur Utama Rizki Kresno Edhie Hambali Asri Mukhtar President Director
Direktur Asruddin Soni Asrul Sani Directors
Edi Sarwono Ony Suprihartono
Yasuhide Abe Yasuhide Abe
Komite Audit Audit Committees
Ketua Husnedi Prijo Sambodo Chairman
Anggota Sugianto Sugianto Members
Amral Ahmad Erlin Sarwin
b. Penawaran umum saham Perusahaan b. Public offering of the Company’s shares
Pada tanggal 6 Agustus 1977, Perusahaan On August 6, 1977, the Company obtained the notice
memperoleh surat pernyataan efektif dari Ketua of effectivity from the Chairman of the Capital Market
Badan Pengawas Pasar Modal dengan suratnya Supervisory Agency in his Letter
No. SI-001/PM/E/1977, untuk melakukan No. SI-001/PM/E/1977 for the Public Offering I of
Penawaran Umum I sejumlah 178.750 saham. 178,750 shares. On August 8, 1977, these shares
Pada tanggal 8 Agustus 1977, saham tersebut were listed on the Indonesia Stock Exchange.
telah dicatatkan pada Bursa Efek Indonesia.
Perusahaan telah melakukan beberapa kali The Company has undertaken several public and
penawaran umum dan penawaran umum limited public offerings of its shares, including
terbatas, termasuk pembagian dividen saham, declaration of stock dividends, bonus shares and
saham bonus dan pemecahan nominal saham. stock splits.
Pada tanggal 25 Juni 2021, Perusahaan On June 25, 2021, the Company obtained the notice
memperoleh surat pernyataan efektif dari Kepala of effectivity from the Chairman of the Capital Market
Eksekutif Pengawas Pasar Modal dengan Supervisory Agency in his Letter No. S-90/D.04/2021
suratnya No. S-90/D.04/2021, untuk melakukan for the Public Offering II of 1,379,061,940 shares. On
Penawaran Umum II sebanyak-banyaknya July 29, 2021, these shares were listed on the
1.379.061.940 saham. Pada tanggal Indonesia Stock Exchange.
29 Juli 2021, saham hasil Penawaran Umum II
telah dicatatkan pada Bursa Efek Indonesia.
Pada tanggal 31 Desember 2025 seluruh saham As at December 31, 2025, all of the Company’s
Perusahaan atau sejumlah 9.019.381.973 lembar 9,019,381,973 shares are listed on the Indonesia
saham telah dicatatkan pada Bursa Efek Stock Exchange.
Indonesia.
Page 346
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/4 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Dampak persyaratan free float di Bursa Efek c. The effects of the Indonesia Stock Exchange’s
Indonesia termasuk dampak penghentian free float requirements including the trading
sementara perdagangan saham Perusahaan suspension on the shares of the Company
Sesuai dengan Perubahan Peraturan BEI No. I-A Pursuant to Amendment on IDX Regulation No. I-A
tentang Pencatatan Saham dan Efek Perseroan concerning Listing of Shares and Equity-Linked
Ekuitas Selain Saham yang Diterbitkan oleh Securities other than Shares Issued by Listed
Perusahaan Terdaftar (Peraturan I-A Tahun Companies (Rule I-A of 2021) based on IDX Directors
2021) berdasarkan Surat Keputusan Direksi BEI Decree No. KEP-00101/BEI/12-2021, existing listed
No. KEP-00101/BEI/12-2021, perseroan tercatat companies shall fulfill the following criteria in order to
harus memenuhi kriteria berikut untuk maintain their listing on the IDX: (a) the total number of
mempertahankan pencatatannya di BEI: (a) shares owned by noncontrolling shareholders and
jumlah total saham yang dimiliki oleh pemegang non-substantial shareholders must be at least 50
saham nonpengendali dan pemegang saham million shares and at least 7.5% shares in the total
nonsubstansial harus paling sedikit 50 juta saham paid-up capital; and (b) the total numbers of
dan paling sedikit 7,5% saham dari total modal shareholders must be at least 300 that have securities
disetor; dan (b) jumlah total pemegang saham account with brokers who are members of IDX (the
harus paling sedikit 300 yang memiliki rekening “IDX Free Float Requirements”).
efek dengan pialang yang tergabung dalam BEI
(“Persyaratan Free Float BEI”).
Pada tanggal 31 Januari 2024, BEI memindahkan On January 31, 2024, IDX moved the Company’s
saham Perusahaan ke Papan Pemantauan shares to Special Monitoring Board as the Company’s
Khusus karena pemegang saham nonpengendali noncontrolling shareholders and non-substantial
dan pemegang saham nonsubstansial shareholders owned less than the 7.5% threshold
Perusahaan memiliki kepemilikan kurang dari required. IDX also issued warning letters (“Peringatan
ambang batas 7,5% yang disyaratkan. BEI juga Tertulis”) and imposed penalties amounting to Rp85
telah menerbitkan surat teguran (Peringatan which were settled by the Company in the current year.
Tertulis) dan mengenakan denda sebesar Rp85
yang dibayarkan oleh Perusahaan di tahun
berjalan.
Pada tanggal 31 Januari 2025, BEI On January 31, 2025, IDX imposed a trading
memberlakukan penghentian sementara suspension on the Company’s shares as the
perdagangan saham Perusahaan karena Company’s noncontrolling shareholders and non-
pemegang saham nonpengendali dan pemegang substantial shareholders still owned less than the 7.5%
saham nonsubstansial Perusahaan masih threshold required.
memiliki kepemilikan kurang dari ambang batas
7,5% yang disyaratkan.
Dalam hal saham Perusahaan telah disuspensi In the event that the Company’s shares have been
selama sekurang-kurangnya 24 bulan, maka BEI suspended for at least 24 months, the Company’s
dapat melakukan penghapusan pencatatan shares may be delisted from IDX.
saham Perusahaan di BEI.
Page 347
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/5 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Dampak persyaratan free float di Bursa Efek c. The effects of the Indonesia Stock Exchange’s
Indonesia termasuk dampak penghentian free float requirements including the trading
sementara perdagangan saham Perusahaan suspension on the shares of the Company
(lanjutan) (continued)
Pada tanggal 9 Februari 2026, terdapat siaran On February 9, 2026, there was a joint press release
pers bersama yang diterbitkan oleh Otoritas Jasa issued by the Indonesia Financial Services Authority
Keuangan (“OJK”), Bursa Efek Indonesia (“BEI”), ("OJK"), IDX and the Indonesia Central Securities
dan Kustodian Sentral Efek Indonesia (“KSEI”) Depository ("KSEI") conveying their commitment to
yang menyampaikan komitmen mereka untuk accelerate structural reforms in Indonesia’s capital
mempercepat reformasi struktural di pasar modal market to strengthen market integrity, transparency,
Indonesia guna memperkuat integritas, and competitiveness, while following up on feedback
transparansi, dan daya saing pasar, serta from MSCI Inc. ("MSCI"). OJK has also communicated
menindaklanjuti masukan dari MSCI Inc. the policy direction on free float requirements to IDX,
(“MSCI”). OJK juga telah menyampaikan arah which is being followed up through rule-making to
kebijakan mengenai persyaratan free float amend IDX Regulation No. I-A concerning the Listing
kepada BEI, yang sedang ditindaklanjuti melalui of Shares and Equity-Type Securities Issued by Listed
penyusunan perubahan atas Peraturan BEI Companies. As part of this process, IDX has
No. I-A tentang Pencatatan Saham dan Efek conducted hearings with capital market associations.
Bersifat Ekuitas yang Diterbitkan oleh
Perusahaan Tercatat. Sebagai bagian dari proses
tersebut, BEI telah melakukan dengar pendapat
dengan asosiasi pasar modal.
Pada tanggal penerbitan laporan keuangan As of the issuance date of these consolidated financial
konsolidasian ini, Manajemen telah menyusun statements, management has prepared an indicative
kerangka tahapan pemulihan yang bersifat recovery pathway framework as part of the review
indikatif sebagai bagian dari proses kajian process for compliance with the free float share
pemenuhan ketentuan saham free float, yang provisions, the implementation of which will depend on
pelaksanaannya akan bergantung pada hasil the results of comprehensive reviews from PT
kajian menyeluruh dari PT Danantara Asset Danantara Asset Management (DAM) as well as the
Management (DAM) serta persetujuan dan approval and direction of the controlling shareholder in
arahan pemegang saham pengendali sesuai accordance with applicable provisions.
dengan ketentuan yang berlaku.
Manajemen telah menilai bahwa kondisi ini tidak Management has assessed that this condition does
berdampak material terhadap kegiatan not have any significant impact on the Company’s
operasional, hukum, dan keuangan Perusahaan operational, legal, and financial activities as of the
per tanggal penerbitan laporan keuangan issuance date of these consolidated financial
konsolidasian ini, dan Perusahaan akan dapat statements, and the Company will be able to continue
melanjutkan keberlangsungan usahanya. as going concern.
Page 348
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/6 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Entitas anak d. Subsidiaries
Rincian entitas anak Perusahaan pada akhir Details of the Company’s subsidiaries at the end of the
tahun pelaporan adalah sebagai berikut: reporting year are as follows:
Persentase
Kepemilikan/ Tahun
Percentage of Operasi Sebelum Eliminasi/Before Elimination
Ownership Komersial/ Jumlah Aset Jumlah Aset
31 Desember/ 31 Desember/ Start of 31 Desember 2025/ 31 Desember 2024/
Entitas anak/ Domisili/ Jenis Usaha/ December 31, December 31, Commercial Total Assets Total Assets
Subsidiaries Domicile Nature of Business 2025 2024 Operations December 31, 2025 December 31, 2024
PT Solusi Bangun Beton (“SBB”) Jakarta Beton siap pakai dan tambang
agregat/Readymix concrete
and aggregate quarry 100% 100% 1990 825,911 960,470
PT Readymix Concrete Indonesia (“RCI”) Surabaya Beton siap pakai/
Readymix concrete 100% 100% 1992 41,728 45,410
PT Pendawa Lestari Perkasa (“PLP”) Surabaya Tambang agregat
dan konstruksi/Aggregate
quarry and construction 100% 100% 2007 148,266 162,127
PT Solusi Bangun Andalas (“SBA”) Aceh Produsen semen/
Cement producer 100% 100% 1983 2,949,581 3,185,516
PT Aroma Cipta Anugrahtama (“ACA”) Jakarta Jasa konsultansi/
Consulting services 100% 100% 2000 36,074 36,831
PT Ciptanugrah Indonesia (“CI”) Jakarta Jasa konsultansi/
Consulting services 100% 100% 2018 1,958 1,948
PT Aroma Sejahtera Indonesia (“ASI”)* Jakarta Jasa konsultansi/
Consulting services 100% 100% - 521 521
PT SBI Bangun Nusantara (“SBN”) Jakarta Aktivitas tambang/
Mining activities 100% 100% 2023 24,687 18,537
* Belum beroperasi secara komersial * Not yet in commercial operation
2. PENERAPAN STANDAR AKUNTANSI KEUANGAN 2. ADOPTION OF NEW AND REVISED STATEMENTS OF
BARU DAN REVISI (“PSAK”) DAN INTERPRETASI FINANCIAL ACCOUNTING STANDARDS (“SFAS”)
STANDAR AKUNTANSI KEUANGAN AND INTERPRETATIONS OF SFAS
a. Amendemen/Penyesuaian Standar yang a. Amendments/Improvements to Standards
Berlaku Efektif pada Tahun Berjalan Effective in the Current Year
Dalam tahun berjalan, Grup telah menerapkan In the current year, the Group has applied
standar dan sejumlah amendemen/penyesuaian amendments/improvements to SFAS that are relevant
PSAK yang relevan dengan operasinya dan efektif to its operations and effective for accounting period
untuk periode akuntansi yang dimulai pada atau beginning on or after January 1, 2025. The adoption of
setelah 1 Januari 2025. Penerapan atas these amendments/improvements to SFAS does not
amendemen/penyesuaian atas PSAK tersebut result in changes to the Group’s accounting policies
tidak mengakibatkan perubahan atas kebijakan and has no material effect on the amounts reported in
akuntansi Grup dan tidak memiliki dampak these consolidated financial statements.
material terhadap jumlah yang dilaporkan dalam
laporan keuangan konsolidasian.
b. Amendemen/Penyesuaian dan Interpretasi b. Amendments/Improvements and Interpretations
Standar Telah Diterbitkan Tapi Belum to Standards Issued not yet Adopted
Diterapkan
Pada tanggal persetujuan laporan keuangan At the date of authorization of these consolidated
konsolidasian, amandemen atas PSAK yang financial statements, the following amendment to
relevan bagi Grup, yang telah diterbitkan namun SFAS relevant to the Group was issued but not
belum berlaku efektif, dengan penerapan dini effective, with early application permitted:
diijinkan, adalah sebagai berikut:
Efektif untuk periode yang dimulai pada atau Effective for periods beginning on or after
setelah tanggal 1 Januari 2026 January 1, 2026
• Amandemen dan Penyesuaian Tahunan • o Amendment to and Annual Improvement SFAS
PSAK 109 Instrumen Keuangan 109 Financial Instruments
• Amandemen PSAK 107 Instrumen • Amendment to and Annual Improvement SFAS
Keuangan: Pengungkapan 107 Financial Instruments: Disclosure
• Penyesuaian Tahunan PSAK 110 Laporan • Annual Improvement SFAS 110 Consolidated
Keuangan Konsolidasian Financial Statements
• Penyesuaian Tahunan PSAK 207 Laporan • Annual Improvement SFAS 207 Statement of
Arus Kas Cash Flows
Page 349
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/7 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. PENERAPAN STANDAR AKUNTANSI KEUANGAN 2. ADOPTION OF NEW AND REVISED STATEMENTS OF
BARU DAN REVISI (“PSAK”) DAN INTERPRETASI FINANCIAL ACCOUNTING STANDARDS (“SFAS”)
STANDAR AKUNTANSI KEUANGAN AND INTERPRETATIONS OF SFAS
b. Amendemen/Penyesuaian dan Interpretasi b. Amendments/Improvements and Interpretations
Standar Telah Diterbitkan Tapi Belum to Standards Issued not yet Adopted (continued)
Diterapkan (lanjutan)
Efektif untuk periode yang dimulai pada atau Effective for periods beginning on or after
setelah tanggal 1 Januari 2027 January 1, 2027
• PSAK 118: Penyajian dan Pengungkapan • o SFAS 118: Presentation and Disclosure in
dalam Laporan Keuangan Financial Statements
o
Sampai dengan tanggal penerbitan laporan As at the issuance date of the consolidated financial
keuangan konsolidasian, dampak dari penerapan statements, the effects of adopting these amendments
amendemen atas PSAK terhadap laporan to SFAS on the consolidated financial statements are
keuangan konsolidasian tidak dapat diketahui not known nor reasonably estimable by management.
atau diestimasi oleh manajemen.
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL
Berikut ini adalah kebijakan akuntansi material yang The material accounting policies applied in the preparation
diterapkan dalam penyusunan laporan keuangan of the consolidated financial statements are set out below.
konsolidasian.
a. Pernyataan Kepatuhan a. Statement of Compliance
Laporan keuangan konsolidasian Grup disusun The consolidated financial statements of the Group
sesuai dengan Standar Akuntansi Keuangan di have been prepared in accordance with Indonesian
Indonesia. Financial Accounting Standards.
b. Dasar Penyusunan b. Basis of Preparation
Dasar penyusunan laporan keuangan The consolidated financial statements have been
konsolidasian adalah biaya historis, kecuali prepared on the historical cost basis except for
instrumen keuangan tertentu yang diukur pada financial instruments that are measured at fair value
nilai wajar pada setiap akhir periode pelaporan, at the end of each reporting period, as explained in
yang dijelaskan dalam kebijakan akuntansi di the accounting policies below and using the accrual
bawah ini serta menggunakan dasar akrual basis except for the consolidated statement of cash
kecuali untuk laporan arus kas konsolidasian. flow.
Biaya historis umumnya didasarkan pada nilai Historical cost is generally based on the fair value of
wajar dari imbalan yang diberikan dalam the consideration given in exchange for goods and
pertukaran barang dan jasa. services.
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received to sell
untuk menjual suatu aset atau harga yang akan an asset or paid to transfer a liability in an orderly
dibayar untuk mengalihkan suatu liabilitas dalam transaction between market participants at the
suatu transaksi teratur antara pelaku pasar pada measurement date, regardless of whether that price
tanggal pengukuran, terlepas dari apakah harga is directly observable or estimated using another
tersebut dapat diamati secara langsung atau valuation technique. In estimating the fair value of an
diestimasi menggunakan teknik penilaian lain. asset or a liability, the Group takes into account the
Dalam mengestimasi nilai wajar dari suatu aset characteristics of the asset or liability if market
atau liabilitas, Grup memperhitungkan participants would take those characteristics into
karakteristik aset atau liabilitas jika pelaku pasar account when pricing the asset or liability at the
akan memperhitungkan karakteristik tersebut measurement date. Fair value for measurement
ketika menentukan harga aset atau liabilitas pada and/or disclosure purposes in these consolidated
tanggal pengukuran. Nilai wajar untuk tujuan financial statements is determined on such a basis,
pengukuran dan/atau pengungkapan pada except for leasing transactions that are within the
laporan keuangan konsolidasian ditentukan atas scope of SFAS 116 Leases, and measurements that
dasar tersebut, kecuali untuk transaksi sewa have some similarities to fair value but are not fair
yang merupakan ruang lingkup PSAK 116 Sewa, value, such as net realizable value in SFAS 202
dan pengukuran yang memiliki kemiripan dengan Inventories or value in use in SFAS 236 Impairment
nilai wajar namun bukan merupakan nilai wajar, of Assets.
seperti nilai realisasi bersih dalam PSAK 202
Persediaan atau nilai pakai dalam PSAK 236
Penurunan Nilai Aset.
Page 350
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/8 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
b. Dasar Penyusunan (lanjutan) b. Basis of Preparation (continued)
Laporan arus kas konsolidasian disusun dengan The consolidated statement of cash flow is prepared
menggunakan metode langsung dengan based on the direct method by classifying cash flows
mengelompokkan arus kas ke dalam aktivitas into operating, investing, and financing activities.
operasi, investasi dan pendanaan.
Seluruh angka dalam laporan keuangan Figures in the consolidated financial statements are
konsolidasian ini, dibulatkan dan disajikan dalam rounded to and stated in millions of Rupiah (“Rp”),
jutaan Rupiah (“Rp”), kecuali dinyatakan lain. unless otherwise stated. Refer to Note 3d for the
Lihat Catatan 3d untuk informasi mata uang information on the Group’s functional currency.
fungsional Grup.
Direksi memiliki, pada saat persetujuan laporan The Directors have, at the time of approving the
keuangan, suatu ekspektasi yang memadai financial statements, a reasonable expectation that
bahwa Grup memiliki sumber daya yang cukup the Group has adequate resources to continue in
untuk melanjutkan keberadaan operasinya untuk operational existence for the foreseeable future.
dimasa yang akan datang. Sehingga, mereka Thus, they continue to adopt the going concern basis
melanjutkan penerapan dasar akuntansi of accounting in preparing the consolidated financial
kelangsungan usaha dalam penyusunan laporan statements.
keuangan konsolidasian.
c. Prinsip-prinsip Konsolidasi c. Principles of Consolidation
Laporan keuangan konsolidasian The consolidated financial statements incorporate the
menggabungkan laporan keuangan Perusahaan financial statements of the Company and entities
dan entitas yang dikendalikan oleh Perusahaan (including structured entities) controlled by the
dan entitas anak (termasuk entitas terstruktur). Company and its subsidiaries. Control is achieved
Pengendalian tercapai dimana Perusahaan where the Company has the power over the investee;
memiliki kekuasaan atas investee; eksposur atau is exposed, or has rights, to variable returns from its
hak atas imbal hasil variabel dari keterlibatannya involvement with the investee; and has the ability to
dengan investee; dan kemampuan untuk use its power to affect its returns.
menggunakan kekuasaannya atas investee untuk
mempengaruhi jumlah imbal hasil investor.
Perusahaan menilai kembali apakah entitas The Company reassesses whether or not it controls
tersebut adalah investee jika fakta dan keadaan an investee if facts and circumstances indicate that
yang mengindikasikan adanya perubahan there are changes to one or more of the three
terhadap satu atau lebih dari tiga elemen elements of control listed above.
pengendalian yang disebutkan di atas.
Ketika Perusahaan memiliki kurang dari hak When the Company has less than a majority of the
suara mayoritas di-investee, Perusahaan memiliki voting rights of an investee, it has power over the
kekuasaan atas investee ketika hak suara investee when the voting rights are sufficient to give
investor cukup untuk memberinya kemampuan it the practical ability to direct the relevant activities of
praktis untuk mengarahkan aktivitas relevan the investee unilaterally.
secara sepihak.
Perusahaan mempertimbangkan seluruh fakta The Company considers all relevant facts and
dan keadaan yang relevan dalam menilai apakah circumstances in assessing whether or not the
hak suara Perusahaan cukup untuk memberikan Company’s voting rights in an investee are sufficient
Perusahaan kekuasaan, termasuk (i) ukuran to give it power, including (i) the size of the
kepemilikan hak suara Perusahaan relatif Company’s holding of voting rights relative to the size
terhadap ukuran dan penyebaran kepemilikan and dispersion of holding of the other vote holders;
pemilik hak suara lain; (ii) hak suara potensial (ii) potential voting rights held by the Company, other
yang dimiliki oleh Perusahaan, pemegang suara vote holders or other parties; (iii) rights arising from
lain atau pihak lain; (iii) hak yang timbul dari other contractual arrangements; and (iv) any
pengaturan kontraktual lain; dan (iv) setiap fakta additional facts and circumstances that indicate that
dan keadaan tambahan apapun mengindikasikan the Company has, or does not have, the current
bahwa Perusahaan memiliki, atau tidak memiliki, ability to direct the relevant activities at the time that
kemampuan kini untuk mengarahkan aktivitas decisions need to be made, including voting patterns
yang relevan pada saat keputusan perlu dibuat, at previous stockholder’s meetings.
termasuk pemilikan suara dalam rapat umum
pemegang saham sebelumnya.
Page 351
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/9 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Prinsip-prinsip Konsolidasi (lanjutan) c. Principles of Consolidation (continued)
Konsolidasi entitas anak dimulai ketika Consolidation of a subsidiary begins when the
Perusahaan memperoleh pengendalian atas Company obtains control over the subsidiary and
entitas anak dan akan dihentikan ketika ceases when the Company loses control of the
Perusahaan kehilangan pengendalian pada subsidiary. Specifically, income and expense of a
entitas anak. Secara khusus, pendapatan dan subsidiary acquired or disposed of during the period
beban entitas anak diakuisisi atau dijual selama are included in the consolidated statements of profit
periode berjalan termasuk dalam laporan laba or loss and other comprehensive income from the
rugi dan penghasilan komprehensif lain date the Company gains control until the date when
konsolidasian dari tanggal diperolehnya the Company ceases to control the subsidiary.
pengendalian Perusahaan sampai tanggal ketika
Perusahaan berhenti untuk mengendalikan
entitas anak.
Jika diperlukan, penyesuaian dapat dilakukan When necessary, adjustments are made to the
terhadap laporan keuangan entitas anak agar financial statements of the subsidiaries to bring their
kebijakan akuntansi yang digunakan sesuai accounting policies in line with the Group’s
dengan kebijakan akuntansi sesuai dengan accounting policies.
kebijakan akuntansi Grup.
Grup menerapkan metode akuisisi untuk The Group applies the acquisition method to account
mencatat kombinasi bisnis. Imbalan yang for business combinations. The consideration
dialihkan untuk akuisisi suatu entitas anak adalah transferred for the acquisition of a subsidiary is the
sebesar nilai wajar aset yang dialihkan, liabilitas fair value of the assets transferred, the liabilities
yang diakui terhadap pemilik pihak yang diakuisisi incurred to the former owners of the acquiree and the
sebelumnya dan kepentingan ekuitas yang equity interests issued by the Group. The
diterbitkan oleh Grup. Imbalan yang dialihkan consideration transferred includes the fair value of
termasuk nilai wajar aset atau liabilitas yang any asset or liability resulting from a contingent
timbul dari kesepakatan imbalan kontinjensi. Aset consideration arrangement. Identifiable assets
teridentifikasi yang diperoleh dan liabilitas serta acquired and liabilities and contingent liabilities
liabilitas kontinjensi yang diambil alih dalam suatu assumed in a business combination are measured
kombinasi bisnis diukur pada awalnya sebesar initially at their fair values at the acquisition date.
nilai wajar pada tanggal akuisisi.
Kepentingan non-pengendali di entitas anak Non-controlling interests in subsidiaries are
diidentifikasi secara terpisah dari ekuitas Grup identified separately from the Group’s equity therein.
yang ada. Kepentingan pemegang saham non- Those interests of non-controlling stockholders that
pengendali yang merupakan kepentingan are present ownership interests entitling their
kepemilikan yang memberikan pemiliknya hak holders to a proportionate share of net assets upon
terhadap bagian proporsional aset bersih pada liquidation may initially be measured at fair value or
saat likuidasi pada awalnya dapat diukur sebesar at the non-controlling interest’s proportionate share
nilai wajar atau bagian proporsional kepentingan of the fair value of the acquiree’s identifiable net
non-pengendali atas nilai wajar aset bersih assets. The choice of measurement is made on an
teridentifikasi pihak yang diakuisisi. Pilihan acquisition-by-acquisition basis. Other non-
pengukuran dibuat untuk masing-masing akuisisi. controlling interests are initially measured at fair
Kepentingan non-pengendali lain awalnya diukur value. Subsequent to acquisition, the carrying
sebesar nilai wajar. Setelah akuisisi, jumlah amount of non-controlling interests is the amount of
tercatat kepentingan non-pengendali adalah those interests at initial recognition plus the non-
jumlah kepentingan tersebut pada pengakuan controlling interests’ share of subsequent changes in
awal ditambah bagian kepentingan non- equity.
pengendali dari perubahan selanjutnya di ekuitas.
Selisih lebih imbalan yang dialihkan, jumlah setiap The excess of the consideration transferred the
kepentingan non-pengendali pada pihak amount of any non-controlling interest in the
diakuisisi dan nilai wajar pada tanggal akuisisi acquiree and the acquisition-date fair value of any
kepentingan ekuitas sebelumnya dimiliki oleh previous equity interest in the acquiree over the fair
pihak pengakuisisi pada pihak diakuisisi atas nilai value of the net identifiable assets acquired is
wajar aset bersih teridentifikasi yang diperoleh
recorded as goodwill (Note 14). If those amount are
dicatat sebagai goodwill (Catatan 14). Jika jumlah
tersebut lebih rendah dari nilai wajar aset bersih less than the fair value of the net identifiable assets
teridentifikasi atas bisnis yang diakuisisi dalam of the business acquired, in the case of a bargain
kasus pembelian dengan diskon, selisihnya diakui purchase, the difference is recognised directly in
dalam laba rugi. profit or loss.
Page 352
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/10 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Prinsip-prinsip Konsolidasi (lanjutan) c. Principles of Consolidation (continued)
Laba rugi dan setiap komponen penghasilan Profit or loss and each component of other
komprehensif lain diatribusikan kepada pemilik comprehensive income are attributed to the owners of
entitas induk dan untuk kepentingan non- the Company and to the non-controlling interest. Total
pengendali. Perusahaan juga mengatribusikan comprehensive income of subsidiaries is attributed to
total laba komprehensif entitas anak kepada the owners of the Company and the non-controlling
pemilik entitas induk dan kepentingan non- interest even if this results in the non-controlling
pengendali meskipun hal tersebut interest having a deficit balance.
mengakibatkan kepentingan non-pengendali
memiliki saldo defisit.
Perubahan kepemilikan Grup pada entitas anak Changes in the Group’s ownership interest in
yang tidak mengakibatkan kehilangan subsidiaries that do not result in the Group losing
pengendalian Grup atas entitas anak dicatat control over the subsidiaries are accounted for as
sebagai transaksi ekuitas. Jumlah tercatat equity transactions. The carrying amounts of the
dari kepemilikan Grup dan kepentingan non- Group’s interest and the non-controlling interest are
pengendali disesuaikan untuk mencerminkan adjusted to reflect the changes in their relative interest
perubahan kepentingan relatifnya dalam entitas in the subsidiaries. Any difference between the
anak. Selisih antara jumlah tercatat kepentingan amount by which the non-controlling interest are
non-pengendali yang disesuaikan dan nilai wajar adjusted and the fair value of the consideration paid or
imbalan yang dibayar atau diterima diakui secara received is recognised directly in equity and attributed
langsung dalam ekuitas dan diatribusikan to owners of the Company.
dengan pemilik entitas induk.
Ketika Grup kehilangan pengendalian pada When the Group loses control of a subsidiary, a gain
entitas anak, keuntungan atau kerugian diakui or loss is recognised in profit or loss and is calculated
dalam laba rugi dan dihitung sebagai perbedaan as the difference between (i) the aggregate of the fair
antara (i) agregat nilai wajar pembayaran yang value of the consideration received and the fair value
diterima dan nilai wajar sisa kepemilikan of any retained interest and (ii) the previous carrying
(retained interest) dan (ii) jumlah tercatat amount of the assets (including goodwill), and
sebelumnya dari aset (termasuk goodwill), dan liabilities of the subsidiary and any non-controlling
liabilitas dari entitas anak dan setiap kepentingan interest.
non-pengendali.
Seluruh jumlah yang diakui sebelumnya dalam All amounts previously recognised in other
penghasilan komprehensif lain yang terkait comprehensive income in relation to that subsidiary
dengan entitas anak yang dicatat seolah-olah are accounted for as if the Group had directly
Grup telah melepaskan secara langsung aset disposed of the related assets or liabilities of the
atau liabilitas terkait entitas anak (yaitu subsidiary (i.e. reclassified to profit or loss or
direklasifikasi ke laba rugi atau ditransfer ke transferred to another category of equity as
kategori lain dari ekuitas sebagaimana specified/permitted by applicable accounting
ditentukan/diizinkan oleh standar akuntansi yang standards). The fair value of any investment retained
berlaku). Nilai wajar setiap sisa investasi pada in the former subsidiary at the date when control is lost
entitas anak terdahulu pada tanggal hilangnya is regarded as the fair value on initial recognition for
pengendalian dianggap sebagai nilai wajar pada subsequent accounting under SFAS 109 Financial
saat pengakuan awal untuk akuntansi berikutnya Instruments, when applicable, the cost on initial
dalam PSAK 109 Instrumen Keuangan, ketika recognition of an investment in associate or joint
berlaku, biaya perolehan pada saat pengakuan venture.
awal dari investasi pada entitas asosiasi atau
ventura bersama.
Transaksi, saldo, dan keuntungan antar entitas Transactions, balances, and unrealised gains on
Grup yang belum direalisasi telah dieliminasi. transactions between Group companies are
Kerugian yang belum direalisasi juga dieliminasi. eliminated. Unrealised losses are also eliminated.
Jika diperlukan, nilai yang dilaporkan oleh entitas When necessary amounts reported by subsidiaries
anak telah diubah untuk menyesuaikan dengan have been adjusted to conform to the Group’s
kebijakan akuntansi yang diadopsi oleh Grup. accounting policies.
Page 353
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/11 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
d. Transaksi dan Penjabaran Laporan d. Foreign Currency Transactions and Translation
Keuangan dalam Mata Uang Asing
Mata uang fungsional dan penyajian Functional and presentation currency
Pos-pos yang disertakan dalam laporan Items included in the financial statements of each of
keuangan setiap entitas anggota Grup diukur the Group’s entities are measured using the currency
menggunakan mata uang yang sesuai dengan of the primary economic environment in which the
lingkungan ekonomi utama dimana entitas entity operates (the “functional currency”).
beroperasi (“mata uang fungsional”).
Mata uang fungsional Perseroan dan entitas The functional currency of the Company and its
anak adalah Rupiah. Laporan keuangan subsidiaries is Rupiah. The consolidated financial
konsolidasian disajikan dalam mata uang statements are presented in Rupiah.
Rupiah.
Transaksi dan saldo Transactions and balances
Transaksi dalam mata uang asing dijabarkan Foreign currency transactions are translated into
ke dalam mata uang Rupiah dengan Rupiah using the exchange rates prevailing at the
menggunakan kurs yang berlaku pada tanggal dates of the transactions. Foreign currency monetary
transaksi. Aset dan liabilitas moneter dalam assets and liabilities are translated into Rupiah at the
mata uang asing dijabarkan ke dalam mata rates of exchange prevailing at end of the reporting
uang Rupiah dengan menggunakan kurs yang period.
berlaku pada akhir periode pelaporan.
Keuntungan dan kerugian selisih kurs yang Foreign exchange gains and losses resulting from the
timbul dari penyelesaian transaksi dalam mata settlement of such transactions and from the
uang asing dan dari penjabaran aset dan translation at period-end exchange rates of monetary
liabilitas moneter dalam mata uang asing assets and liabilities denominated in foreign
secara umum diakui dalam laporan laba rugi currencies are generally recognised in the
konsolidasian. consolidated profit or loss.
Keuntungan atau kerugian ini ditangguhkan di They are deferred in equity if they relate to qualifying
dalam ekuitas jika terkait dengan lindung nilai cash flow hedges and qualifying net investment
arus kas dan lindung nilai investasi bersih yang hedges or are attributable to part of the net investment
memenuhi syarat atau disebabkan oleh in a foreign operation.
sebagian investasi bersih dalam operasi asing.
Kurs utama yang digunakan, berdasarkan kurs The main exchange rates used, based on the middle
tengah yang diterbitkan Bank Indonesia, rate published by the Indonesian Central Bank, are as
adalah sebagai berikut (nilai penuh): follows (full amount):
2025 2024
Mata uang Foreign Currency
Dolar Amerika Serikat (“USD”) 16,782 16,162 United States Dollar (“USD”)
Euro (“EUR”) 19,753 16,851 Euro (“EUR”)
Page 354
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/12 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
e. Transaksi Pihak-pihak Berelasi e. Transactions with Related Parties
Pihak-pihak berelasi adalah orang atau entitas A related party is a person or entity that is related to
yang terkait dengan Grup (entitas pelapor): the Group (the reporting entity):
a. Orang atau anggota keluarga terdekat a. A person or a close member of that person’s
mempunyai relasi dengan entitas pelapor family is related to the reporting entity if that
jika orang tersebut: person:
i. Memiliki pengendalian atau pengendalian i. Has control or joint control over the reporting
bersama entitas pelapor; entity;
ii. Memiliki pengaruh signifikan entitas ii. Has significant influence over the reporting
pelapor; atau entity; or
iii. Merupakan personil manajemen kunci iii. Is a member of the key management
entitas pelapor atau entitas induk dari personnel of the reporting entity or of a parent
entitas pelapor. of the reporting entity.
b. Suatu entitas berelasi entitas pelapor jika b. An entity is related to the reporting entity if any of
memenuhi salah satu hal berikut: the following conditions applies:
i. Entitas dan entitas pelapor adalah i. The entity, and the reporting entity are
anggota dari kelompok usaha yang sama members of the same group (which means
(artinya entitas induk, entitas anak, dan that each parent, subsidiary and fellow
entitas anak berikutnya saling berelasi subsidiary is related to the others).
dengan entitas lainnya).
ii. Satu entitas adalah entitas asosiasi atau ii. One entity is an associate or joint venture of
ventura bersama dari entitas lain (atau the other entity (or an associate or joint
entitas asosiasi atau ventura bersama venture of a member of a group of which the
other entity is a member).
yang merupakan anggota suatu
kelompok usaha, yang mana entitas lain
tersebut adalah anggotanya).
iii. Kedua entitas tersebut adalah ventura iii. Both entities are joint ventures of the same
bersama dari pihak ketiga yang sama. third party.
iv. Satu entitas adalah ventura bersama dari iv. One entity is a joint venture of a third entity
entitas ketiga dan entitas yang lain adalah and the other entity is an associate of the
entitas asosiasi dari entitas ketiga. third entity.
v. Entitas tersebut adalah suatu program v. The entity is a post-employment benefit plan
imbalan pascakerja untuk imbalan kerja for the benefit of employees of either the
dari salah satu entitas pelapor atau reporting entity, or an entity related to the
entitas yang terkait dengan entitas reporting entity. If the reporting entity is itself
pelapor. Jika entitas pelapor adalah such a plan, the sponsoring employers are
entitas yang menyelenggarakan program also related to the reporting entity.
tersebut, maka entitas sponsor juga
berelasi dengan entitas pelapor.
vi. Entitas yang dikendalikan atau vi. The entity is controlled or jointly controlled by
dikendalikan bersama oleh orang yang a person identified in (a).
diidentifikasi dalam huruf (a).
Page 355
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/13 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
e. Transaksi Pihak-pihak Berelasi (lanjutan) e. Transactions with Related Parties (continued)
Pihak-pihak berelasi adalah orang atau entitas A related party is a person or entity that is related
yang terkait dengan Grup (entitas pelapor): to the Group (the reporting entity): (continued)
(lanjutan)
vii. Orang yang diidentifikasi dalam huruf vii. A person identified in (a) (i) has significant
(a) (i) memiliki pengaruh signifikan atas influence over the entity or is a member of
entitas atau personil manajemen kunci the key management personnel of the entity
entitas (atau entitas induk dari entitas). (or a parent of the entity).
viii. Entitas, atau anggota dari kelompok viii. The entity, or any member of a group of
yang mana entitas merupakan bagian which it is a part, provides key management
dari kelompok tersebut, menyediakan personnel services to the reporting entity or
jasa personil manajemen kunci kepada to the parent of the reporting entity.
entitas pelapor atau kepada entitas
induk dari entitas pelapor.
Transaksi signifikan yang dilakukan dengan Significant transactions with related parties,
pihak-pihak berelasi, baik dilakukan dengan whether or not made at similar terms and
kondisi dan persyaratan yang sama dengan pihak conditions as those done with third parties, are
ketiga maupun tidak, diungkapkan pada laporan disclosed in the consolidated financial statements.
keuangan konsolidasian.
f. Instrumen Keuangan f. Financial Instruments
Aset keuangan Financial assets
Grup mengklasifikasikan aset keuangan dalam The Group classifies its financial assets into the
kategori berikut ini: following categories:
• Aset keuangan diukur pada biaya • Financial assets measured at amortised
perolehan diamortisasi; dan costs; and
• Aset keuangan yang diukur pada nilai • Financial assets measured at fair value
wajar melalui laba rugi (“FVTPL”). through profit or loss (“FVTPL”).
Aset keuangan pada awalnya diakui sebesar nilai Financial assets are initially recognised at fair
wajar ditambah biaya transaksi yang terkait. value plus related transaction costs. All recognised
Semua aset keuangan yang diakui selanjutnya financial assets are measured subsequently in
diukur secara keseluruhan pada biaya perolehan their entirety at either amortised cost or fair value,
yang diamortisasi atau nilai wajar, tergantung depending on the classification of the financial
pada klasifikasi aset keuangan tersebut. assets.
Klasifikasi aset keuangan Classification of financial assets
Instrumen utang yang memenuhi persyaratan Debt instruments that meet the following
berikut selanjutnya diukur pada biaya perolehan conditions are subsequently measured at
diamortisasi: amortised cost:
• aset keuangan dikelola dalam model bisnis • the financial asset is held within a business
yang bertujuan untuk memiliki aset model whose objective is to hold financial
keuangan dalam rangka mendapatkan assets in order to collect contractual cash
arus kas kontraktual; dan flows; and
• persyaratan kontraktual dari aset • the contractual terms of the financial asset
keuangan menghasilkan arus kas pada give rise on specified dates to cash flows that
tanggal tertentu yang semata dari are solely payments of principal and interest
pembayaran pokok dan bunga (“SPPI”) (“SPPI”) on the principal amount outstanding.
dari jumlah pokok terutang.
Page 356
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/14 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
f. Instrumen Keuangan (lanjutan) f. Financial Instruments (continued)
Klasifikasi aset keuangan (lanjutan) Classification of financial assets (continued)
Seluruh aset keuangan lain selanjutnya diukur All other financial assets are subsequently
pada nilai wajar melalui laba rugi (“FVTPL”). measured at fair value through profit or loss
(“FVTPL”).
• menyajikan perubahan selanjutnya nilai • irrevocably elect to present subsequent
wajar investasi pada instrumen ekuitas changes in fair value of an equity investment
dalam penghasilan komprehensif lain jika in other comprehensive income if certain
kriteria tertentu dipenuhi; dan criteria are met; and
• menetapkan aset keuangan yang • irrevocably designate a debt investment that
memenuhi kriteria biaya perolehan meets the amortised cost or fair value through
diamortisasi atau nilai wajar melalui other comprehensive income ("FVOCI")
penghasilan komprehensif lain ("FVOCI") criteria as measured at FVTPL if doing so
sebagai diukur pada FVTPL, jika penetapan eliminates or significantly reduces an
itu mengeliminasi atau mengurangi secara accounting mismatch.
signifikan inkonsistensi pengukuran dan
pengakuan (accounting mismatch).
Metode suku bunga efektif adalah metode The effective interest method is a method of
menghitung biaya perolehan diamortisasi dari calculating the amortised cost of a debt instrument
instrumen utang dan mengalokasikan and of allocating interest income over the relevant
pendapatan bunga selama periode yang relevan. period.
Keuntungan atau kerugian pada penghentian Any gains or losses on derecognition or modification
atau modifikasi aset keuangan yang dicatat pada of a financial asset held at amortised cost are
biaya perolehan diamortisasi diakui pada laba recognised in profit or loss. The losses arising from
rugi. Kerugian yang timbul dari penurunan nilai impairment are also recognised in the profit or loss.
juga diakui pada laba rugi.
Aset keuangan dihentikan pengakuannya ketika Financial assets are derecognised when the rights
hak untuk menerima arus kas dari aset telah to receive cash flows from the financial assets have
berakhir atau telah ditransfer dan Grup telah expired or have been transferred and the group has
secara substansial mentransfer seluruh risiko dan transferred substantially all the risks and rewards of
manfaat kepemilikan. ownership.
Penurunan nilai aset keuangan Impairment of financial assets
Grup menerapkan pendekatan yang The Group applies the “simplified approach” to
disederhanakan untuk mengukur Kerugian Kredit measure Expected Credit Loss (“ECL”) which uses
Ekspektasian (“KKE”) yang menggunakan a lifetime expected loss allowance on a forward
cadangan KKE seumur hidup berdasarkan basis looking basis for all trade receivables and contract
forward looking untuk seluruh saldo piutang assets.
usaha dan aset kontrak.
Untuk mengukur KKE, piutang usaha dan kontrak To measure the ECL, trade receivables and contract
aset telah dikelompokkan berdasarkan asset have been grouped based on shared credit
karakteristik risiko kredit dan waktu jatuh tempo risk characteristics and the days past due.
yang serupa.
Klasifikasi sebagai liabilitas atau ekuitas Classification as debt or equity
Instrumen utang dan ekuitas yang diterbitkan oleh Debt and equity instruments issued by the Group are
Grup diklasifikasikan berdasarkan substansi classified as either financial liabilities or as equity in
perjanjian kontraktual yang disepakati dan accordance with the substance of the contractual
berdasarkan definisi dari liabilitas keuangan dan arrangements entered into and the definitions of a
instrumen ekuitas. financial liability and an equity instrument.
Page 357
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/15 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
f. Instrumen Keuangan (lanjutan) f. Financial Instruments (continued)
Instrumen ekuitas Equity instruments
Instrumen ekuitas adalah setiap kontrak yang An equity instrument is any contract that evidences
memberikan hak residual atas aset Grup setelah a residual interest in the assets of the Group after
dikurangi dengan seluruh liabilitasnya. Instrumen deducting all of its liabilities. Equity instruments are
ekuitas dicatat sebesar nilai yang diterima, recorded at the proceeds received, net of direct issue
setelah dikurangi biaya penerbitan langsung. costs.
Liabilitas keuangan Financial liabilities
Grup mengklasifikasikan liabilitas keuangan The Group classifies its financial liabilities in the
dalam kategori berikut ini: diukur pada nilai wajar following categories: at fair value through profit or
melalui laba rugi dan yang diukur pada biaya loss and measured at amortised costs.
perolehan diamortisasi.
Grup memiliki liabilitas keuangan yang diukur The Group has financial liabilities measured at
dengan biaya perolehan diamortisasi yang amortised cost, which comprised of trade payables,
meliputi utang usaha, utang lain-lain, akrual, dan other payables, accruals and borrowings.
pinjaman.
Setelah pengakuan awal yaitu sebesar nilai wajar After initial recognition which is at fair value plus
ditambah biaya transaksi, Grup mengukur seluruh transaction costs, the Group measures all financial
liabilitas keuangan pada biaya perolehan liabilities at amortised cost using effective interest
diamortisasi dengan menggunakan metode suku rate method. Financial liabilities are derecognised
bunga efektif. Liabilitas keuangan dihentikan when the obligation under the liability is discharged,
pengakuannya pada saat liabilitas tersebut cancelled or has expired.
dilepaskan, dibatalkan atau kadaluarsa.
Metode suku bunga efektif adalah metode yang The effective interest method is a method of
digunakan untuk menghitung biaya perolehan calculating the amortised cost of a financial liability
diamortisasi dari liabilitas keuangan dan metode and of allocating interest expense over the relevant
untuk mengalokasikan biaya bunga selama period. The effective interest rate is the rate that
periode yang relevan. Suku bunga efektif adalah exactly discounts estimated future cash payments
suku bunga yang secara tepat mendiskontokan (including all fees and points paid or received that
estimasi pembayaran kas masa depan (mencakup form an integral part of the effective interest rate,
seluruh komisi dan bentuk lain yang dibayarkan transaction costs and other premiums or discounts)
dan diterima yang merupakan bagian yang tak through the expected life of the financial liability, or
terpisahkan dari suku bunga efektif, biaya transaksi (where appropriate) a shorter period to the net
dan premium dan diskonto lainnya) selama carrying amount on initial recognition.
perkiraan umur liabilitas keuangan, atau (jika lebih
tepat) digunakan periode yang lebih singkat untuk
memperoleh nilai tercatat bersih pada saat
pengakuan awal.
Grup mengadakan perjanjian supplier financing The Group enters into supplier financing agreements
dengan bank, dimana bank setuju untuk with banks, whereby the banks agree to provide early
memberikan pelunasan lebih cepat atas utang payment of the Group's trade payables to the supplier
usaha Grup kepada pemasok atas faktur yang in respect of invoice selected by the supplier.
dipilih oleh pemasok.
Berdasarkan program supplier financing tersebut, Based on the supplier financing program, where the
dimana pemasok merupakan pihak di luar entitas supplier is a party outside the intra group entities,
intra grup, tidak ada perubahan dalam jangka there is no change in the invoice payment terms by
waktu pembayaran faktur oleh Grup dan biaya the Group and the finance costs are borne by the
keuangan ditanggung oleh pemasok. Utang supplier. These payables are presented in the
tersebut disajikan di laporan posisi keuangan consolidated statement of financial position as trade
konsolidasian sebagai utang usaha. payables.
Page 358
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/16 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
f. Instrumen Keuangan (lanjutan) f. Financial Instruments (continued)
Saling hapus antar instrumen keuangan Offsetting financial instruments
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are offset and the net
disalinghapuskan dan jumlah netonya dilaporkan amount is reported in the statement of financial
pada laporan posisi keuangan ketika terdapat hak position when there is a legally enforceable right to
yang berkekuatan hukum untuk melakukan saling offset the recognised amounts and there is an
hapus atas jumlah yang telah diakui tersebut dan intention to settle on a net basis, or realise the asset
adanya niat untuk menyelesaikan secara neto, and settle the liability simultaneously.
atau untuk merealisasikan aset dan
menyelesaikan liabilitas secara bersamaan.
Hak saling hapus tidak kontinjen atas peristiwa di The legally enforceable right must not be contingent
masa depan dan dapat dipaksakan secara hukum on future events and must be enforceable in the
dalam situasi bisnis yang normal dan dalam normal course of business and in the event of default
peristiwa gagal bayar, atau peristiwa kepailitan in solvency or bankcrupty of the Group or the
atau kebangkrutan Grup atau pihak lawan. counterparty.
g. Kas dan Setara Kas g. Cash and Cash Equivalents
Kas dan setara kas mencakup kas, simpanan Cash and cash equivalents include cash in hand,
yang sewaktu-waktu bisa dicairkan dan investasi deposits held at call with banks, other short-term
likuid jangka pendek lainnya dengan yang jatuh highly liquid investments with original maturities of
tempo dalam waktu tiga bulan atau kurang. three months or less.
Kas dan setara kas yang dibatasi penggunaannya Cash and time deposits, which are restricted in use,
disajikan sebagai “kas dan setara kas yang are included within “restricted cash and cash
dibatasi penggunaannya”. equivalents”.
h. Persediaan h. Inventories
Persediaan dinyatakan berdasarkan biaya Inventories are stated at cost or net realizable value,
perolehan atau nilai realisasi bersih, mana yang whichever is lower. Cost is determined using the
lebih rendah. Biaya perolehan ditentukan dengan weighted average method for finished goods and
metode rata-rata tertimbang untuk barang jadi dan work-in-progress and using the moving average
barang dalam proses serta metode rata-rata method for raw and indirect materials and spare
bergerak untuk bahan baku, penolong dan suku parts.
cadang.
Harga perolehan barang jadi dan barang dalam The cost of finished goods and work-in-progress
proses terdiri dari biaya bahan baku, tenaga kerja comprises of raw and indirect materials, direct labor,
langsung, biaya-biaya langsung lainnya dan biaya other direct costs and related production overheads.
overhead yang dinyatakan sebesar nilai yang Net realizable value is the estimated selling price in
terkait dengan produksi. Nilai realisasi bersih the ordinary course of business, less the estimated
adalah taksiran harga jual dalam kegiatan usaha costs of completion and the estimated selling cost
dikurangi taksiran biaya penyelesaian dan necessary to make the sale.
taksiran biaya yang diperlukan untuk melakukan
penjualan.
Page 359
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/17 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
i. Aset Tetap dan Tanah Pertambangan i. Fixed Assets and Quarry
Grup menganalisa fakta dan keadaan untuk The Group analyses the facts and circumstances for
masing-masing jenis hak atas tanah dalam each type of land rights in determining the
menentukan perlakuan akuntansi untuk masing- accounting for each of these land rights so that it can
masing hak atas tanah tersebut sehingga dapat accurately represent an underlying economic event
merepresentasikan dengan tepat suatu kejadian or transaction.
atau transaksi ekonomi yang mendasarinya.
Jika hak atas tanah tidak mengalihkan If the land rights do not transfer control of the
pengendalian atas aset kepada Grup, melainkan underlying assets to the Group, but give the rights to
mengalihkan hak untuk menggunakan aset, Grup use the underlying assets, the Group applies the
menerapkan perlakuan akuntansi atas transaksi accounting treatment of these transactions as
tersebut sebagai sewa berdasarkan PSAK 116 leases under SFAS 116 Leases. If land rights are
Sewa. Jika hak atas tanah secara substansi substantially similar to land purchases, the Group
menyerupai pembelian tanah, maka Grup applies SFAS 216 Property, Plant and Equipment.
menerapkan PSAK 216 Aset tetap.
Biaya-biaya setelah pengakuan awal diakui Subsequent costs are included in the asset’s
sebagai bagian nilai tercatat aset atau sebagai carrying amount or recognised as a separate asset,
aset yang terpisah, sebagaimana mestinya, hanya as appropriate, only when it is probable that future
jika kemungkinan besar Grup mendapat manfaat economic benefits associated with the item will flow
ekonomis di masa depan berkenaan dengan aset to the Group and the cost of the item can be
tersebut dan biaya perolehan aset dapat diukur measured reliably. The carrying amount of replaced
dengan andal. Nilai tercatat dari komponen yang part is derecognised. All other repairs and
diganti dihapuskan. Biaya perbaikan dan maintenance are charged to the profit or loss during
pemeliharaan dibebankan ke dalam laba rugi the financial period in which they are incurred.
dalam periode keuangan ketika biaya-biaya
tersebut terjadi.
Biaya legal awal untuk mendapatkan hak legal Initial legal costs incurred to obtain legal rights are
diakui sebagai bagian biaya akuisisi tanah, biaya- recognised as part of the acquisition cost of the land,
biaya tersebut tidak disusutkan. and these costs are not depreciated.
Biaya terkait dengan pembaruan hak atas tanah Costs related to renewal of land rights are
diakui sesuai dengan perlakuan akuntansi hak recognised in accordance with the accounting
atas tanah pada saat transaksi awal. treatment of land during initial transaction.
Suku cadang utama dan peralatan siap pakai Major spare parts and stand-by equipment are
diklasifikasikan sebagai aset tetap bila classified as fixed assets when they are expected to
diperkirakan akan digunakan dalam operasi be used in operations for more than one year.
selama lebih dari satu tahun.
Tanah dinyatakan berdasarkan biaya perolehan Land is stated at cost and not depreciated.
dan tidak disusutkan.
Bangunan dan prasarana, mesin dan peralatan, Buildings and facilities, machinery and equipment,
alat pengangkutan dan peralatan kantor transportation equipment and office equipment
dinyatakan berdasarkan biaya perolehan dan stated at cost and depreciated.
disusutkan.
Page 360
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/18 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
i. Aset Tetap dan Tanah Pertambangan i. Fixed Assets and Quarry (continued)
(lanjutan)
Penyusutan (selain tanah pertambangan) Depreciation (except for quarries) is calculated using
dihitung menggunakan metode garis lurus the straight-line method after calculating the residual
setelah memperhitungkan nilai residu value based on the estimated useful lives of the
berdasarkan taksiran masa manfaat ekonomis assets as follows:
aset tetap sebagai berikut:
Tahun/
Years
Bangunan dan prasarana 15 - 50 Buildings and facilities
Mesin dan peralatan 10 - 50 Machinery and equipment
Alat pengangkutan 3 - 20 Transportation equipment
Peralatan kantor 2-8 Office equipment
Nilai sisa aset, masa manfaat dan metode The asset’s residual values, useful lives and
penyusutan ditelaah dan jika perlu disesuaikan, depreciation method are reviewed and adjusted if
pada setiap akhir periode pelaporan dan appropriate, at the end of each reporting period with
pengaruh dari setiap perubahan estimasi the effect of any changes in estimate accounted for
tersebut berlaku prospektif. on a prospective basis.
Aset yang telah disusutkan sepenuhnya yang Fully depreciated assets still in use are retained in
masih digunakan tetap termasuk dalam laporan the consolidated financial statements.
keuangan konsolidasian.
Tanah pertambangan dideplesi dengan Quarries are depleted using the unit of production
menggunakan metode unit produksi method based on estimated reserves.
berdasarkan estimasi cadangan.
Nilai tercatat aset segera diturunkan sebesar An asset’s carrying amount is written down
jumlah yang dapat dipulihkan jika nilai tercatat immediately to its recoverable amount if the asset’s
aset lebih besar dari estimasi jumlah yang dapat carrying amount is greater than its estimated
dipulihkan. recoverable amount.
Keuntungan atau kerugian bersih atas pelepasan Net gains or losses on disposals of fixed assets are
aset tetap ditentukan dengan membandingkan determined by comparing the proceeds with the
hasil yang diterima dengan nilai tercatat dan carrying amount and are recognised in the profit or
diakui dalam laba rugi. loss.
Akumulasi biaya konstruksi bangunan, jalan, The accumulated costs of the construction of
jembatan, pelabuhan, pembangkit tenaga listrik buildings, roads, bridges, harbors, power and
dan pabrik semen serta pemasangan mesin cement plants and the installation of machinery are
dikapitalisasi sebagai aset dalam pembangunan. capitalised as construction in progress. Interest and
Biaya bunga dan biaya pinjaman lain, seperti other borrowing costs, such as fees on loans used in
pinjaman yang digunakan untuk mendanai financing the construction of a qualifying asset, are
proses pembangunan aset tertentu, capitalised up to the date when the construction is
dikapitalisasi sampai dengan saat proses completed. These costs are reclassified into fixed
pembangunan tersebut selesai. Biaya-biaya ini asset accounts when the construction or installation
direklasifikasi ke akun aset tetap pada saat is complete.
proses konstruksi atau pemasangan selesai.
Penyusutan aset dimulai pada saat aset tersebut Depreciation of an asset begins when it is available
siap untuk digunakan, yaitu pada saat aset for use, i.e. when it is in the location and condition
tersebut berada pada lokasi dan kondisi yang necessary for it to be capable of operating in the
diinginkan agar aset siap digunakan sesuai manner intended by management.
dengan keinginan dan maksud manajemen.
Page 361
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/19 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
j. Goodwill j. Goodwill
Goodwill timbul atas akuisisi dari suatu bisnis Goodwill arising on an acquisition of a business is
yang dicatat pada biaya perolehan yang carried at cost as established at the date of
ditetapkan pada tanggal akuisisi dari bisnis acquisition of the business less accumulated
tersebut dikurangi akumulasi penurunan nilai, impairment losses, if any.
jika ada.
Peninjauan atas penurunan nilai pada goodwill Goodwill impairment reviews are undertaken
dilakukan setahun sekali atau dapat lebih sering annually or more frequently if events or changes in
apabila terdapat peristiwa atau perubahan circumstances indicate a potential impairment.
keadaan yang mengindikasikan adanya potensi Goodwill is carried at cost less accumulated
penurunan nilai. Goodwill dinyatakan sebesar impairment losses.
nilai perolehan dikurangi akumulasi kerugian
penurunan nilai.
Untuk pengujian penurunan nilai, goodwill yang For the purpose of impairment testing, goodwill
diperoleh dalam kombinasi bisnis dialokasikan acquired in a business combination is allocated to
pada setiap unit penghasil kas, atau kelompok each of the cash-generating units (“CGU”), or groups
unit penghasil kas, yang diharapkan dapat of CGUs, that is expected to benefit from the
memberikan manfaat dari sinergi kombinasi synergies of the combination.
bisnis tersebut.
Setiap unit atau kelompok unit yang Each unit or group of units to which the goodwill is
memperoleh alokasi goodwill menunjukkan allocated represents the lowest level within the entity
tingkat terendah dalam entitas yang goodwill- at which the goodwill is monitored for internal
nya dipantau untuk tujuan manajemen internal. management purposes. Goodwill is monitored at the
Goodwill dipantau pada level segmen operasi. operating segment level.
Rugi penurunan nilai yang diakui atas goodwill Impairment losses relating to goodwill would not be
tidak dibalik lagi. reversed.
k. Penurunan Nilai Aset Non-keuangan kecuali k. Impairment of Non-Financial Assets except
Goodwill Goodwill
Aset tetap dan tanah pertambangan dan aset Fixed assets and quarry and intangible assets, other
tak berwujud, selain goodwill diuji ketika than goodwill are reviewed for impairment whenever
terdapat indikasi bahwa nilai tercatatnya events or changes in circumstances indicate that the
mungkin tidak dapat dipulihkan. Penurunan nilai carrying amount may not be recoverable. An
diakui jika nilai tercatat aset melebihi jumlah impairment loss is recognised for the amount by
terpulihkan. Jumlah terpulihkan adalah yang which the asset’s carrying amount exceeds its
lebih tinggi antara nilai wajar aset dikurangi recoverable amount. The recoverable amount is the
biaya menjual dan nilai pakai aset. higher of an asset’s fair value less costs to sell and
value in use.
Dalam menentukan penurunan nilai, aset For the purposes of assessing impairment, assets
dikelompokkan pada tingkat yang paling rendah are grouped at the lowest levels for which there are
dimana terdapat arus kas masuk yang dapat separately identifiable cash inflows, which are
diidentifikasi, yang sebagian besar tidak largely independent of the cash inflows from other
tergantung pada arus masuk kas dari aset lain assets or group of assets (cash generating units).
atau kelompok aset (unit penghasil kas). Aset Non-financial assets other than goodwill that suffer
non-keuangan selain goodwill yang mengalami impairment are reviewed for possible reversal of the
penurunan nilai diuji setiap tanggal pelaporan impairment at each reporting date.
untuk menentukan apakah terdapat
kemungkinan pemulihan penurunan nilai.
Page 362
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/20 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
l. Sewa l. Leases
Suatu kontrak merupakan atau mengandung A contract is or contains a lease if the contract
sewa jika kontrak tersebut memberikan hak conveys the right to control the use of an identified
untuk mengendalikan penggunaan aset asset for a period of time in exchange for
identifikasian selama suatu jangka waktu untuk consideration.
dipertukarkan dengan imbalan.
Kontrak dapat berisi komponen sewa dan non- Contracts may contain both lease and non-lease
sewa berdasarkan harga relatif yang berdiri components based on their relative stand-alone
sendiri. Grup memilih untuk tidak memisahkan prices. Group has elected not to separate lease and
komponen sewa dan non-sewa dan sebagai non-lease components and instead accounts for
gantinya memperhitungkannya sebagai these as a single lease component.
komponen sewa tunggal.
Pada tanggal permulaan sewa, Grup mengakui The Group recognises a right-of-use asset and a
aset hak-guna dan liabilitas sewa. Aset hak- lease liability at the lease commencement date. The
guna diukur pada biaya perolehan, dimana right-of-use asset is initially measured at cost, which
meliputi jumlah pengukuran awal liabilitas sewa comprises the initial amount of the lease liability
yang disesuaikan dengan pembayaran sewa adjusted for any lease payment made at or before
yang dilakukan pada atau sebelum tanggal the commencement date, plus any initial direct cost
permulaan, ditambah dengan biaya langsung incurred and an estimate of costs to dismantle and
awal yang dikeluarkan dan estimasi biaya yang remove the underlying asset or to restore the
akan dikeluarkan untuk membongkar dan underlying asset to the condition required by the
memindahkan aset pendasar atau untuk terms and conditions of the lease, less any lease
merestorasi aset pendasar ke kondisi yang incentives received.
disyaratkan dan ketentuan sewa, dikurangi
dengan insentif sewa yang diterima.
Aset hak-guna kemudian disusutkan The right-of-use asset is subsequently depreciated
menggunakan metode garis lurus dari tanggal using the straight-line method from the
permulaan sewa hingga tanggal yang lebih awal commencement date to the earlier of the end of the
antara akhir umur manfaat aset hak-guna atau useful life of the right-of-use asset or the end of the
akhir masa sewa. Jika sewa mengalihkan lease term. If the lease transfers ownership of the
kepemilikan aset pendasar kepada Grup pada underlying asset to the Group by the end of the lease
akhir masa sewa atau jika biaya perolehan aset term or if the cost of the right-of-use asset reflects
hak-guna merefleksikan Grup akan that the Group will exercise a purchase option, the
mengeksekusi opsi beli, maka Grup Group depreciates the right-of-use asset from the
menyusutkan aset hak-guna dari awal masa commencement date to the end of the useful life of
sewa hingga akhir umur manfaat aset the underlying asset.
pendasar.
Liabilitas sewa diukur pada nilai kini The lease liability is initially measured at the present
pembayaran sewa yang belum dibayar pada value of the lease payments that are not paid at the
awal sewa. commencement date.
Pembayaran sewa yang termasuk dalam Lease payments included in the measurement of the
pengukuran liabilitas sewa meliputi lease liability from fixed payments, including in-
pembayaran tetap, termasuk pembayaran tetap substance fixed payments less any lease incentive
secara substansi dikurangi dengan piutang receivable. The Group uses its incremental
insentif sewa. Grup menggunakan suku bunga borrowing rate as the discount rate.
pinjaman inkremental sebagai tingkat bunga
diskonto.
Page 363
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/21 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
l. Sewa (lanjutan) l. Leases (continued)
Setelah awal masa sewa, setiap pembayaran After the commencement date, each lease payment
sewa dialokasikan sebagai beban keuangan dan is allocated between finance charges and reduction
pengurangan liabilitas sehingga menghasilkan of the lease liability so as to achieve a constant rate
tingkat suku bunga yang konstan atas saldo on the finance balance outstanding. The
liabilitas yang tersisa. Utang sewa yang terkait, corresponding rental obligations, net of finance
dikurangi dengan beban keuangan, dimasukkan charges, are included in “lease liabilities”. The
ke dalam “liabilitas sewa”. Elemen bunga dari interest element of the finance cost is charged to
beban keuangan dibebankan pada laba rugi. profit or loss.
Beberapa sewa berisi ketentuan pembayaran Some leases contain variable payment terms which
variabel dihitung berdasarkan volume. payments are calculated based on volume. Those
Pembayaran sewa variabel tersebut tidak variable lease payments are excluded in the
termasuk dalam pengukuran liabilitas sewa. measurement of the lease liability.
Sewa jangka pendek dan bernilai rendah Short-term and low value leases
Grup telah memilih untuk tidak mengakui aset The Group has elected not to recognise right-of-use
hak-guna dan liabilitas sewa untuk sewa jangka assets and lease liabilities for short-term leases that
pendek yang memiliki jangka waktu sewa 12 have a lease term of 12 months or less, and leases
bulan atau kurang, dan sewa yang aset with low value asset. The Group recognises the
pendasarnya bernilai-rendah. Grup mengakui payments associated with these leases as an
pembayaran terkait dengan sewa ini sebagai expense on a straight-line basis over the lease term.
beban dengan metode garis lurus selama masa
sewa.
m. Provisi m. Provision
Provisi diakui ketika: Grup memiliki kewajiban Provision is recognised when: the Group has a
hukum atau konstruktif masa kini sebagai akibat present legal or constructive obligation as a result of
peristiwa masa lalu; terdapat kemungkinan past events; it is probable that an outflow of resources
penyelesaian kewajiban tersebut mengakibatkan will be required to settle the obligation; and the
arus keluar sumber daya; dan jumlah kewajiban amount has been reliably estimated. Provision is not
tersebut dapat diukur secara andal. Provisi tidak recognised for future operating losses.
diakui untuk kerugian operasi masa depan.
Provisi diukur sebesar nilai kini dari estimasi Provisions are measured at the present value of
terbaik manajemen atas pengeluaran yang management’s best estimate of the expenditure
diharapkan diperlukan untuk menyelesaikan required to settle the present obligation at the end of
kewajiban kini pada akhir periode pelaporan. the reporting period. The discount rate used to
Tingkat diskonto yang digunakan untuk determine the present value is a pretax rate that
menentukan nilai kini adalah tingkat diskonto reflects current market assessments of the time value
sebelum pajak yang mencerminkan penilaian of money and the risks specific to the liability.
pasar atas nilai waktu uang dan risiko yang
terkait dengan kewajiban.
Peningkatan provisi karena berjalannya waktu The increase in the provision due to the passage of
diakui sebagai biaya keuangan. time is recognised as finance costs.
Rehabilitasi dan restorasi tanah tambang Quarry rehabilitation and restoration
Provisi atas rehabilitasi dan restorasi tanah The provision for quarry rehabilitation and restoration
tambang ditentukan berdasarkan ketentuan dan is based principally on legal and regulatory
peraturan yang berlaku. Estimasi beban tersebut requirements. Such estimated costs are expensed as
diakui dan dibebankan sebagai biaya produksi. production cost. The provision is reassessed
Provisi tersebut dinilai kembali secara rutin dan regularly and the effects of change are recognised
dampak perubahannya diakui secara prospektif. prospectively.
Page 364
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/22 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
m. Provisi (lanjutan) m. Provision (continued)
Rehabilitasi dan restorasi tanah tambang Quarry rehabilitation and restoration (continued)
(lanjutan)
Rehabilitasi dan restorasi tanah tambang yang Quarry rehabilitation and restoration at the Group
dilaksanakan Grup mencakup, namun tidak includes, but is not limited to, top soil replacement,
terbatas pada, penggantian tanah bagian atas, dredging of sediment ponds and dams, water quality
pengerukan endapan pada kolam dan control, waste handling, forest planting, and seeding.
bendungan, pengawasan kualitas air,
pengolahan limbah, penanaman kembali, dan
pembibitan tanaman hutan.
n. Pinjaman n. Borrowings
Pinjaman diklasifikasikan sebagai liabilitas Borrowings are classified as current liabilities unless
jangka pendek kecuali Grup memiliki hak tanpa the Group has an unconditional right to defer the
syarat untuk menunda pembayaran liabilitas settlement of the liability for at least 12 months after
selama paling tidak 12 bulan setelah tanggal the reporting date.
pelaporan.
o. Pengakuan Pendapatan dan Beban o. Revenue and Expense Recognition
Pendapatan Grup terutama berasal dari The Group primarily generates revenue from simply
penjualan bahan bangunan terstruktur structured sales of building materials, such as
sederhana, seperti semen, agregat, beton siap cement, aggregates, ready-mixed concrete for which
pakai yang pengendaliannya dialihkan kepada the control is transferred to the customer at a specific
pelanggan pada waktu tertentu tergantung pada point in time depending on the contract/sales terms.
kontrak penjualan.
Pendapatan dari kontrak dengan pelanggan Revenue from contracts with customers is recognised
diakui dengan mengacu pada setiap kewajiban by reference to each distinct performance obligation
pelaksanaan berbeda yang dijanjikan dalam promised in the contract with the customer when or
kontrak dengan pelanggan ketika atau saat Grup as the Group transfers control of the goods or
mengalihkan kendali atas barang atau jasa yang services promised in a contract and the customer
dijanjikan dalam kontrak dan pelanggan obtains control of the goods or services. Revenue
memperoleh kendali atas barang atau jasa. from contracts with customers is measured at its
Pendapatan dari kontrak dengan pelanggan transaction price, being the amount of consideration
diukur pada harga transaksi, sebagai jumlah to which the Group expects to be entitled in exchange
imbalan yang diharapkan akan menjadi hak Grup for transferring the promised goods or services to a
sebagai imbalan atas pengalihan barang atau customer, net of value added tax, if any returns and
jasa yang dijanjikan kepada pelanggan, setelah after eliminating sales within the Group.
dikurangi pajak pertambahan nilai, jika ada retur
dan setelah mengeliminasi penjualan dalam
Grup.
Harga transaksi dialokasikan untuk setiap barang The transaction price is allocated to each distinct
atau jasa berbeda yang dijanjikan dalam kontrak. good or service promised in the contract. Depending
Tergantung pada persyaratan kontrak, on the terms of the contract, revenue is recognised
pendapatan diakui ketika kewajiban pelaksanaan when the performance obligation is satisfied, which
dipenuhi, yang mungkin terjadi pada suatu waktu may be at a point in time or over time.
atau seiring waktu.
Page 365
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/23 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
o. Pengakuan Pendapatan dan Beban (lanjutan) o. Revenue and Expense Recognition (continued)
Pendapatan dari penjualan semen, agregat, Revenue from sales of cement, aggregates, ready-
beton siap pakai diakui pada saat penjualan, mixed concrete is recognised at the point of sale,
ketika pengendalian aset dialihkan kepada when the control of the asset is transferred to the
pelanggan sesuai dengan ketentuan penjualan. customers, which in accordance with the sales term.
Jika kontrak dengan pelanggan mencakup Where the contracts with customers include multiple
serangkaian hasil kerja, kewajiban pelaksanaan deliverables, the separate performance obligations
perlu diidentifikasi. Harga transaksi, yang are identified. The transaction price, which is
merupakan imbalan yang ditetapkan dalam represented by the consideration fixed in the contract
kontrak dan setelah dikurangi diskon jika ada, and net of discounts if any, is then allocated to each
dialokasikan untuk setiap kewajiban performance obligation based on their relative stand-
pelaksanaan berdasarkan harga jual berdiri alone selling prices.
relatif.
Pendapatan dari pemberian jasa konstruksi Revenue from rendering of constructions services is
diakui sepanjang waktu kontrak. Grup mengakui recognised overtime of the contract. The Group
pendapatan atas kewajiban pelaksanaan yang recognises revenue for a performance obligation
dipenuhi sepanjang waktu jika entitas dapat satisfied overtime only if the Group can reasonably
mengukur kemajuan secara wajar terhadap measure its progress towards complete satisfaction of
penyelesaian penuh atas kewajiban the performance obligation.
pelaksanaan.
Pendapatan yang berhubungan dengan kontrak Revenue related to construction contracts are
konstruksi dicatat dengan menggunakan metode accounted for using the percentage of completion
persentase penyelesaian. Dengan metode ini, method. Under this method, the revenue recognised
pendapatan yang diakui setara dengan estimasi equals the latest estimate of the total value of the
terbaru dari total nilai kontrak dikalikan dengan contract multiplied by the actual completion rate
tingkat penyelesaian sebenarnya yang determined by reference to the physical state of
ditentukan dengan mengacu pada keadaan fisik progress of the works (output method).
kemajuan pekerjaan (metode output).
Aset kontrak dan kewajiban kontrak diakui Contract assets and contract liabilities are recognised
segera setelah salah satu pihak yang as soon as one of the contracting parties has
mengadakan kontrak memulai pelaksanaan commenced performance of the contract. Contract
kontrak. Aset kontrak tidak ditampilkan secara assets is not shown separately in the balance sheet
terpisah di neraca tetapi di bawah but under trade receivables. Contract liabilities are
masing-masing piutang usaha. Kewajiban presented as part of other payables - advances from
kontrak disajikan sebagai bagian dari customer.
utang lain-lain - uang muka dari pelanggan.
Beban diakui pada saat terjadinya dengan Expenses are recognised when incurred on an accrual
menggunakan dasar akrual. basis.
p. Imbalan Kerja p. Employee Benefits
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek adalah imbalan Short-term employee benefits are employee benefits
kerja yang jatuh tempo dalam jangka waktu dua which are due for payment within twelve months after
belas bulan setelah akhir periode pelaporan dan the reporting period and recognised when the
diakui pada saat pekerja telah memberikan jasa employees have rendered the related service.
kerjanya.
Imbalan pascakerja Post-employment benefits
Grup memiliki program imbalan pascakerja yang The Group has post-employment benefits comprise of
terdiri atas program imbalan pasti dan iuran defined benefit and defined contribution plans.
pasti.
Page 366
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/24 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
p. Imbalan Kerja p. Employee Benefits
Program imbalan pasti Defined benefit plans
Grup menyelenggarakan program pensiun The Group has defined benefit pension plans covering
imbalan pasti yang dikelola oleh Dana Pensiun all of their permanent employees which is managed by
untuk seluruh karyawan tetapnya sebagaimana a Pension Fund as stipulated in the Group’s
ditetapkan dalam peraturan Grup. Jumlah regulations. Total contributions of 12.10%
kontribusi 12,10% (2024: 12,00%) dari (2024: 12.00%) of employee’s basic pensionable
penghasilan dasar pensiun karyawan yang salaries computed on an actuarial valuation of the
dihitung berdasarkan valuasi aktuaria tahun previous year. Other defined benefit plans in the form
sebelumnya. Program imbalan pasti sesuai of benefits in accordance with Labor Law No. 13/2003,
dengan Undang Undang Ketenagakerjaan Law No. 6/2023, Government Regulation
No. 13/2003, Undang Undang No. 6/2023, No. 35/2021 and the latest Collective Labor
Peraturan Pemerintah No. 35/2021, dan Agreement.
Perjanjian Kerja Bersama terakhir.
Program iuran pasti Defined contribution plans
Program pensiun iuran pasti adalah program Defined contribution plans are pension plans under
pensiun dimana Grup membayar iuran tetap which the Group pays fixed contributions into a
kepada sebuah entitas yang terpisah dan tidak separate entity and have no legal and constructive
memiliki kewajiban hukum atau kewajiban obligation to pay further contributions if the fund does
konstruktif untuk membayar iuran lebih lanjut bila not have sufficient assets to pay all employee benefits
dana tersebut tidak memiliki aset yang cukup related to the employee’s services in the current and
untuk membayar imbalan kerja terkait dengan prior periods.
jasa yang diberikan oleh karyawan pada periode
berjalan dan sebelumnya.
Untuk skema pensiun normal, Grup menghitung For normal pension scheme, the Group calculates and
dan mengakui manfaat yang lebih tinggi antara recognises the higher of the benefits under the Labor
yang diatur oleh undang-undang yang berlaku Law and those under such pension plan.
dan manfaat yang diterima dari program pensiun.
Liabilitas imbalan pensiun merupakan nilai kini The pension benefit obligation is the present value of
liabilitas imbalan pasti pada akhir periode the defined benefit obligation at the end of the
pelaporan dikurangi dengan nilai wajar aset reporting period less the fair value of plan assets. The
program. Liabilitas imbalan pasti dihitung setiap defined benefit obligation is calculated annually by an
tahun oleh aktuaris independen dengan independent actuary using the projected unit credit
menggunakan metode projected unit credit. method.
Nilai kini liabilitas imbalan pasti ditentukan The present value of the defined benefit obligation is
dengan mendiskontokan estimasi arus kas di determined by discounting the estimated future cash
masa depan dengan menggunakan tingkat outflows using the yield at end of the reporting period
bunga obligasi pemerintah jangka panjang pada of long-term government bonds denominated in
akhir periode pelaporan dalam mata uang Rupiah Rupiah in which the benefits will be paid and that have
sesuai dengan mata uang dimana imbalan terms to maturity similar to the related pension
tersebut akan dibayarkan dan yang memiliki obligation.
jangka waktu yang sesuai dengan liabilitas
imbalan pensiun yang bersangkutan.
Pengukuran kembali yang timbul dari Remeasurements arising from experience
penyesuaian dan perubahan dalam asumsi- adjustments and changes in actuarial assumptions
asumsi aktuarial langsung diakui seluruhnya are directly recognised in other comprehensive
melalui penghasilan komprehensif lainnya. income. The balance of accumulated
Akumulasi saldo pengukuran kembali dilaporkan remeasurements is reported in other equity
di komponen ekuitas lainnya. components.
Biaya jasa lalu yang timbul dari amendemen atau Past service costs arising from amendment or
kurtailmen program diakui sebagai beban dalam curtailment programs are recognised as expense in
laba rugi pada saat terjadinya. profit or loss when incurred.
Page 367
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/25 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
p. Imbalan Kerja (lanjutan) p. Employee Benefits (continued)
Imbalan kerja jangka panjang lain Other long-term employee benefits
Grup memberikan imbalan kerja jangka panjang The Group provides other long-term employee
lain dalam bentuk penghargaan masa kerja. benefits in the form of loyalty awards. The cost of
Perhitungan imbalan kerja jangka panjang lain providing other long-term employee benefits is
menggunakan metode projected unit credit. determined using projected unit credit method. All
Seluruh keuntungan atau kerugian aktuaria dan actuarial gains or losses and past service cost are
biaya jasa lalu diakui sebagai beban dalam laba recognised as expenses in profit or loss.
rugi.
Jumlah yang diakui sebagai kewajiban untuk The other long-term employee benefits obligation
imbalan kerja jangka panjang lain di laporan recognised in the consolidated statement of financial
posisi keuangan konsolidasian adalah nilai kini position represents the present value of defined
kewajiban imbalan pasti per tanggal pelaporan. benefit obligation at the reporting date.
q. Perpajakan q. Taxation
Beban pajak penghasilan terdiri dari pajak The income tax expense is comprised of current and
penghasilan kini dan pajak tangguhan. Pajak deferred income tax. Current and deferred income tax
penghasilan kini dan pajak tangguhan diakui is recognised in the profit or loss, except to the extent
dalam laba rugi, kecuali untuk pajak penghasilan that it relates to items recognised directly in equity or
yang berasal dari transaksi atau kejadian yang other comprehensive income. In this case, the income
langsung diakui ke ekuitas atau penghasilan tax is recognised in equity or other comprehensive
komprehensif lain. Dalam hal ini, pajak income.
penghasilan diakui dalam ekuitas atau
penghasilan komprehensif lain.
Beban pajak penghasilan kini dihitung dengan The current income tax is calculated using tax rates
menggunakan tarif pajak yang berlaku pada that have been enacted at the end of the reporting
akhir periode pelaporan. period.
Manajemen secara berkala mengevaluasi Management periodically evaluates positions taken in
ketentuan yang diambil dalam Surat tax returns with respect to situations in which the
Pemberitahuan Pajak sehubungan dengan applicable tax regulation is subject to interpretation. It
situasi dimana peraturan pajak yang berlaku establishes provision where appropriate on the basis
membutuhkan penafsiran. Hal ini menentukan of the amounts expected to be paid to the tax
jumlah provisi diperlukan yang sesuai dengan authorities.
jumlah yang diharapkan akan dibayarkan kepada
otoritas pajak.
Pajak penghasilan tangguhan juga tidak Deferred income tax is also not accounted for if it
diperhitungkan jika pajak penghasilan tangguhan arises from initial recognition of an asset or liability in
tersebut timbul dari pengakuan awal aset atau a transaction other than a business combination that
pengakuan awal liabilitas dalam transaksi yang at the time of the transaction affects neither
bukan kombinasi bisnis yang pada saat transaksi accounting nor taxable profit/loss.
tidak mempengaruhi laba akuntansi maupun
laba kena pajak/rugi pajak.
Pajak penghasilan tangguhan diukur dengan Deferred income tax is determined using tax rates
menggunakan tarif pajak yang sudah (and laws) that have been enacted or substantially
diberlakukan atau secara substantif berlaku pada enacted by the end of the reporting period and are
akhir periode pelaporan dan diekspektasi akan expected to apply when the related deferred income
digunakan ketika aset pajak tangguhan yang tax asset is realised or the deferred income tax liability
berhubungan direalisasi atau liabilitas pajak is settled.
tangguhan diselesaikan.
Page 368
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/26 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
q. Perpajakan (lanjutan) q. Taxation (continued)
Aset pajak tangguhan diakui hanya jika Deferred tax assets are recognised only if it is
kemungkinan jumlah penghasilan kena pajak di probable that future taxable amounts will be available
masa depan akan memadai untuk dikompensasi to utilise those temporary differences and and tax
dengan perbedaan temporer yang masih dapat losses carried forward can be utilised.
dimanfaatkan dan rugi fiskal yang masih dapat
dimanfaatkan.
Aset dan liabilitas pajak penghasilan tangguhan Deferred income tax assets and liabilities are offset
dapat saling hapus apabila terdapat hak yang when there is a legally enforceable right to offset
berkekuatan hukum untuk melakukan saling current tax assets against current tax liabilities and
hapus antara aset pajak kini dengan liabilitas when the deferred income taxes assets and liabilities
pajak kini dan apabila aset dan liabilitas pajak relate to income taxes levied by the same taxation
penghasilan tangguhan dikenakan oleh otoritas authority on either the same taxable entity or different
perpajakan yang sama, baik atas entitas kena taxable entities where there is an intention to settle the
pajak yang sama ataupun berbeda dan adanya balances on a net basis.
niat untuk melakukan penyelesaian saldo-saldo
tersebut secara neto.
r. Laba per Saham r. Earning per Share
Laba per saham dasar dihitung dengan membagi Basic earnings per share are computed by dividing
laba bersih yang tersedia bagi pemegang saham profit attributable to the equity holders of the Company
Perseroan dengan jumlah rata-rata tertimbang by the weighted average number of ordinary shares
saham biasa yang beredar pada period berjalan. outstanding during the period.
Laba per saham dilusian dihitung dengan Diluted earnings per share is computed by dividing net
membagi laba bersih yang diatribusikan kepada profit attributable to the owners of the Company by the
pemilik entitas induk dengan jumlah rata-rata weighted average number of shares outstanding as
tertimbang saham biasa yang telah disesuaikan adjusted for the effects of all dilutive potential ordinary
dengan dampak dari semua efek berpotensi shares.
saham biasa yang dilutif.
s. Dividen s. Dividend
Pembagian dividen diakui sebagai liabilitas Dividend distributions are recognised as a liability
ketika dividen tersebut disetujui Rapat Umum when the dividends are approved in the Company’s
Pemegang Saham Perseroan. Pembagian General Meeting of the Shareholders. Dividend
dividen diakui sebagai liabilitas ketika dividen distributions are recognised as a liability when the
disetujui berdasarkan keputusan rapat Direksi dividends are approved by a Board of Director’s
dan persetujuan Dewan Komisaris telah resolution, approval has been obtained from the Board
diperoleh serta sudah diumumkan kepada of Commissioners and a public announcement has
publik. been made.
t. Pelaporan Segmen t. Segment Reporting
Segmen operasi dilaporkan dengan cara yang Operating segments are reported in a manner
konsisten dengan pelaporan internal yang consistent with the internal reporting provided to the
diberikan kepada pengambil keputusan operasi chief operating decision-maker. The chief operating
utama. Pengambil keputusan operasi utama, decision-maker, who is responsible for allocating
yang bertanggung jawab mengalokasikan resources and assessing performance of the
sumber daya dan menilai kinerja segmen operating segments, has been identified as the
operasi, telah diidentifikasi sebagai komite steering committee that makes strategic decisions.
pengarah yang mengambil keputusan strategis.
Page 369
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/27 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. PERTIMBANGAN KRITIS AKUNTANSI DAN 4. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
Dalam penerapan kebijakan akuntansi Grup, yang In the application of the Group accounting policies, which
dijelaskan dalam Catatan 3, Direksi diwajibkan untuk are described in Note 3, the Directors are required to
membuat pertimbangan, estimasi dan asumsi tentang make judgments, estimates and assumptions about the
jumlah tercatat aset dan liabilitas yang tidak tersedia carrying amounts of assets and liabilities that are not
dari sumber lain. Estimasi dan asumsi yang terkait readily apparent from other sources. The estimates and
didasarkan pada pengalaman historis dan faktor- associated assumptions are based on historical
faktor lain yang dianggap relevan. Hasil aktualnya experience and other factors that are considered to be
mungkin berbeda dari estimasi tersebut. relevant. Actual results may differ from these estimates.
Estimasi dan asumsi yang mendasari ditelaah secara The estimates and underlying assumptions are reviewed
berkelanjutan. Revisi estimasi akuntansi diakui dalam on an ongoing basis. Revisions to accounting estimates
periode dimana estimasi tersebut direvisi jika revisi are recognised in the period which the estimate is
hanya mempengaruhi periode tersebut, atau pada revised if the revision affects only that period, or in the
periode revisi dan periode masa depan jika revisi period of the revision and future periods if the revision
mempengaruhi periode saat ini dan masa depan. affects both current and future periods.
Pertimbangan Kritis dalam Penerapan Kebijakan Critical Judgments in Applying Accounting Policies
Akuntansi
Tidak terdapat pertimbangan kritis, selain dari yang There are no critical judgments, apart from those
melibatkan estimasi yang telah dibuat Direksi dalam involving estimations, that the Directors have made in the
proses penerapan kebijakan akuntansi Grup dan process of applying the Group’s accounting policies and
memiliki pengaruh paling signifikan terhadap jumlah that have the most significant effect on the amounts
yang diakui dalam laporan keuangan konsolidasian. recognised in the consolidated financial statements.
Sumber Utama Ketidakpastian Estimasi Key Sources of Estimation Uncertainty
Asumsi utama mengenai masa depan dan sumber The key assumptions concerning future and other key
utama ketidakpastian estimasi lainnya pada akhir sources of estimation uncertainty at the end of the
periode pelaporan, yang memiliki risiko signifikan yang reporting period that may have a significant risk of
dapat mengakibatkan penyesuaian material terhadap causing a material adjustment to the carrying amounts of
jumlah tercatat aset dan liabilitas dalam periode assets and liabilities within the next financial year are
pelaporan berikutnya dijelaskan dibawah ini: discussed below:
a. Penurunan nilai goodwill a. Impairment of goodwill
Goodwill diisyaratkan untuk penilaian Goodwill is required to be assessed for impairment
penurunan nilai setiap tahun dan ketika annually and when circumstances indicate that the
keadaan mengindikasikan bahwa nilai tercatat carrying value may be impaired. The recoverable
mungkin mengalami penurunan nilai. Nilai yang amount of a cash generating unit is determined based
dapat terpulihkan dari suatu aset atau unit on its value in use. The model involves significant
penghasil kas ditentukan berdasarkan nilai judgment and estimates in respect of discount rate
pakai. Model tersebut melibatkan pertimbangan and annual growth rate.
dan estimasi yang signifikan sehubungan
dengan tingkat diskonto dan tingkat
pertumbuhan tahunan.
Perubahan asumsi penting, termasuk asumsi Changing the key assumptions, including the
tingkat diskonto atau tingkat pertumbuhan discount rates or the growth rate assumptions in the
dalam proyeksi arus kas, dapat memengaruhi cash flow projections, could materially affect the
estimasi nilai yang dapat diperoleh kembali estimation of recoverable amount.
secara material.
Page 370
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/28 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. PERTIMBANGAN KRITIS AKUNTANSI DAN 4. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(lanjutan) (continued)
Sumber Utama Ketidakpastian Estimasi (lanjutan) Key Sources of Estimation Uncertainty (continued)
b. Penyisihan untuk kerugian kredit ekspektasian b. Allowance for expected credit losses for trade
atas piutang usaha (lanjutan) receivables (continued)
Grup menghitung KKE untuk piutang usaha. The Group calculates ECL for trade receivables.
Tingkat kerugian kredit ekspektasian adalah The expected credit loss rates are based on
berdasarkan pengalaman gagal bayar dari historical default rates for groupings of various
kelompok segmen pelanggan yang memiliki customer segments that have similar credit risk
risiko kredit yang sama, disesuaikan dengan characteristics, adjusted with forward-looking
informasi masa depan. information.
Sebagai contoh, jika prakiraan atas kondisi For instance, if forecast economic conditions are
ekonomi diperkirakan memburuk selama tahun expected to deteriorate over the next year, which
depan, yang dapat menyebabkan can lead to an increased number of defaults, the
meningkatnya jumlah gagal bayar, tingkat gagal historical default rates are adjusted. At every
bayar historis disesuaikan. Pada setiap tanggal reporting date, the historical observed default rates
pelaporan, tingkat gagal bayar historis are updated and changes in the forward-looking
diperbaharui dan perubahan estimasi masa estimates are analysed.
depan dianalisis.
Penilaian atas korelasi antara definisi gagal The assessment of the correlation between
bayar, pengelompokan berbagai segmen definition of default, grouping of various customer
pelanggan, karakteristik risiko kredit, informasi segments, credit risk characteristics, forward-
masa depan dan KKE merupakan estimasi yang looking information and ECLs is a significant
signifikan. Jumlah KKE paling dipengaruhi oleh estimate. The amount of ECLs are sensitive to
perubahan keadaan dan prakiraan kondisi changes in circumstances and of forecast
ekonomi. Pengalaman kerugian kredit historis economic conditions. The Group’s historical credit
Grup dan prakiraan kondisi ekonomi juga loss experience and forecast of economic
mungkin tidak menggambarkan gagal bayar conditions may also not be representative of
aktual pelanggan di masa yang akan datang. customer’s actual default in the future.
c. Liabilitas imbalan kerja c. Employee benefit obligations
Nilai kini liabilitas imbalan kerja tergantung The present value of the employee benefit
pada sejumlah faktor yang ditentukan dengan obligations depends on a number of factors that are
menggunakan asumsi aktuaria. determined by using actuarial assumptions.
Asumsi yang digunakan dalam menentukan The assumptions used in determining the net cost
biaya bersih untuk pensiun termasuk tingkat for pensions include the same and relevant rate for
pengembalian jangka panjang yang diharapkan expected long-term rate of return on plan assets,
atas aset program yang sama dan relevan, future salary increase and the discount rate. Any
tingkat kenaikan gaji di masa datang dan tingkat changes in these assumptions will impact the
diskonto. Setiap perubahan dalam asumsi ini carrying amount of employee benefit obligations.
akan berdampak pada nilai tercatat liabilitas
imbalan kerja.
d. Tagihan pengembalian pajak d. Claims for tax refund
Grup beroperasi di bawah peraturan perpajakan The Group operates under the tax regulations in
di Indonesia. Pertimbangan yang signifikan Indonesia. Significant judgement is required in
diperlukan untuk menentukan provisi untuk determining the provision for refund claims for
tagihan pengembalian atas pajak penghasilan corporate income taxes and other taxes. Where
badan dan pajak lainnya. Apabila keputusan the final tax outcome of these matters is different
final atas pajak tersebut berbeda dari jumlah from the amounts that were initially recorded, such
yang pada awalnya dicatat, perbedaan tersebut differences will be recorded in profit or loss in the
akan dicatat di laba rugi pada periode dimana period in which such determination is made.
hasil tersebut dikeluarkan.
Page 371
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/29 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS
2025 2024
Kas 2,971 2,632 Cash on hand
Kas di bank 212,249 147,710 Cash in banks
Jumlah 215,220 150,342 Total
Kas 2,971 2,632 Cash on hand
Kas di bank Cash in banks
Pihak ketiga Third parties
Rupiah Rupiah
Standard Chartered Bank (“SCB”) 48,296 21,404 Standard Chartered Bank (“SCB”)
PT Bank DKI 10,830 9,586 PT Bank DKI
PT Bank Tabungan Pensiunan PT Bank Tabungan Pensiunan
Nasional Tbk (“BTPN”) 3,341 3,333 Nasional Tbk (“BTPN”)
PT Bank Permata Tbk (“Permata”) 2,617 7,694 PT Bank Permata Tbk (“Permata”)
PT Bank CIMB Niaga Tbk (“CIMB”) 714 10,998 PT Bank CIMB Niaga Tbk (“CIMB”)
PT Bank CTBC Indonesia (“CTBC”) 507 506 PT Bank CTBC Indonesia (“CTBC”)
PT Bank Central Asia Tbk (“BCA”) 329 5,959 PT Bank Central Asia Tbk (“BCA”)
PT Bank Aceh Syariah 165 139 PT Bank Aceh Syariah
PT Bank Maybank Indonesia Tbk PT Bank Maybank Indonesia Tbk
(“Maybank”) 148 117 (“Maybank”)
66,947 59,736
Dolar AS US Dollars
SCB 886 10,658 SCB
Euro Euro
SCB 930 564 SCB
68,763 70,958
Pihak berelasi Related parties
Rupiah Rupiah
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
(“Mandiri”) 19,187 20,085 (“Mandiri”)
PT Bank Syariah Indonesia PT Bank Syariah Indonesia
(Persero) Tbk (“BSI”) 5,965 4,133 (Persero) Tbk (“BSI”)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk (“BNI”) 1,807 498 (Persero) Tbk (“BNI”)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk (“BRI”) 1,180 1,770 (Persero) Tbk (“BRI”)
28,139 26,486
Dolar AS US Dollars
Mandiri 2,653 2,553 Mandiri
BNI 2,427 2,619 BNI
5,080 5,172
33,219 31,658
101,982 102,616
Deposito jangka pendek Short-term time deposit
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Capital Indonesia Tbk 30,000 30,029 PT Bank Capital Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk (“BJB”) - 15,065 Jawa Barat dan Banten Tbk (“BJB”)
30,000 45,094
Page 372
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/30 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. KAS DAN SETARA KAS (lanjutan) 5. CASH AND CASH EQUIVALENTS (continued)
2025 2024
Deposito jangka pendek (lanjutan) Short-term time deposit (lanjutan)
Pihak berelasi Related parties
Rupiah Rupiah
BSI 80,267 - BSI
Jumlah 212,249 147,710 Total
Tingkat suku bunga kontraktual untuk kas di bank dan Contractual interest rates on cash in banks and short-
deposito jangka pendek adalah sebagai berikut: term time deposits are as follows:
2025 2024
Rupiah 0.00% - 7.25% 0.10% - 7.25% Rupiah
Dolar AS 0.00% - 0.15% 0.10% - 0.15% US Dollars
Jangka waktu deposito jangka pendek diatas The above short-term time deposits have terms of one to
berkisar antara satu hingga tiga bulan. three months.
6. PIUTANG USAHA 6. TRADE RECEIVABLES
i. Berdasarkan pelanggan i. By customer
2025 2024
Pihak ketiga 284,242 365,306 Third parties
Cadangan kerugian
kredit ekspektasian (173,854) (187,145) Allowance for expected credit losses
110,388 178,161
Pihak berelasi (Catatan 35g) 1,952,302 2,357,676 Related parties (Note 35g)
Cadangan kerugian
kredit ekspektasian (41,950) (40,188) Allowance for expected credit losses
1,910,352 2,317,488
Jumlah 2,020,740 2,495,649 Total
ii. Berdasarkan mata uang ii. By currency
2025 2024
Rupiah 2,092,123 2,594,506 Rupiah
Dolar AS 144,421 128,476 US Dollars
2,236,544 2,722,982
Cadangan kerugian
kredit ekspektasian (215,804) (227,333) Allowance for expected credit losses
Jumlah 2,020,740 2,495,649 Total
Aset kontrak disajikan dalam piutang usaha. Grup Contract assets are presented as trade receivables. The
mengakui aset kontrak terkait dengan pendapatan dari Group has recognised the following contract assets
kontrak dengan pelanggan. related to revenues from contract with customers.
2025 2024
Aset kontrak yang berkaitan dengan Contract assets relating to
penjualan beton siap pakai dan readymix concrete and other
jasa konstruksi lainnya 58,724 89,583 construction services
Page 373
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/31 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. PIUTANG USAHA (lanjutan) 6. TRADE RECEIVABLES (continued)
Jumlah yang berkaitan dengan aset kontrak adalah Amounts relating to contract assets are balances due
tagihan pelanggan berdasarkan kontrak penjualan from customers under readymix concrete and other
beton siap pakai dan jasa konstruksi lainnya, dimana construction contracts, whereby such amounts are not
jumlah tersebut merupakan jumlah nominal yang yet deemed “clean and clear” with customers, in line
belum diyakini sebagai “clean and clear” dengan with a series of performance-related milestones.
pelanggan sejalan dengan serangkaian pencapaian
terkait kinerja.
Jumlah atas penjualan beton siap pakai dan jasa Amounts for readymix concrete sales and other
konstruksi lainya belum terhutang dari pelanggan construction services are not due from the customer
sampai dengan Surat Kredit Berdokumen Dalam until Domestic Documentary Letter of Credit (SKBDN) is
Negeri (SKBDN) telah disetujui oleh pihak Bank dan approved by Banks and other construction services are
jasa konstruksi lainnya telah selesai. completed.
Pada tanggal 1 Januari 2024, saldo piutang usaha dan As at January 1, 2024, trade receivables and contract
aset kontrak sebesar Rp4.011.738 (setelah dikurangi assets amounted to Rp4,011,738 (net off loss allowance
cadangan kerugian kredit sebesar Rp224.665). for credit losses of Rp224,665).
Dari saldo piutang usaha dan asset kontrak Of the trade receivables and contract assets balances
pada 31 Desember 2025, sebesar Rp1.591.911 as at December 31, 2025 amounts of
(2024: Rp1.560.634) dan Rp144.421 Rp1,591,911 (2024: Rp1,560,634) and Rp144,421
(2024: Rp128.476) merupakan saldo masing-masing (2024: Rp128,476) are balances from PT Semen
dari PT Semen Indonesia (Persero) Tbk dan SI Indonesia (Persero) Tbk and SI International Trading
International Trading Pte Ltd. Tidak ada pelanggan lain Pte Ltd, respectively. There are no other customers
yang mewakili lebih dari 5% dari jumlah saldo piutang who represent more than 5% of the total balance of
usaha dan aset kontrak. trade receivables and contract assets.
Cadangan KKE untuk piutang usaha dan aset kontrak ECL on trade receivables and contract assets using
berdasarkan matriks provisi dan dinilai secara provision matrix and individual assessment:
individual:
2025
Jatuh tempo/Past due
Belum
jatuh 1 - 45 46 - 135 136 - 365
tempo/ Not hari/ hari/ hari/ >365 hari/ Jumlah/
past due days days days days Total
Tingkat kerugian kredit
ekspektasian/
Expected credit loss rate 2% 1% 2% 6% 69%
Estimasi jumlah tercatat bruto
pada saat gagal bayar/
Estimated total gross carrying
amount at default 1,310,433 337,706 266,278 58,741 263,386 2,236,544
KKE sepanjang umur/Lifetime ECL (23,515) (3,662) (4,042) (3,600) (180,985) (215,804)
2,020,740
2024
Jatuh tempo/Past due
Belum
jatuh 1 - 45 46 - 135 136 - 365
tempo/ Not hari/ hari/ hari/ >365 hari/ Jumlah/
past due days days days days Total
Tingkat kerugian kredit
ekspektasian/
Expected credit loss rate 0% 1% 1% 3% 80%
Estimasi jumlah tercatat bruto
pada saat gagal bayar/
Estimated total gross carrying
amount at default 1,383,350 313,083 460,897 311,500 254,152 2,722,982
KKE sepanjang umur/Lifetime ECL (6,208) (4,147) (4,994) (9,796) (202,188) (227,333)
2,495,649
Page 374
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/32 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. PIUTANG USAHA (lanjutan) 6. TRADE RECEIVABLES (continued)
Mutasi cadangan kerugian kredit ekspektasian adalah The movement in the allowance for expected credit
sebagai berikut: losses is as follows:
2025
Dinilai secara Dinilai secara
kolektif/ individual/
Assessed Assessed Jumlah/
collectively individually Total
Saldo per 1 Januari 2025 37,771 189,562 227,333 Balance as at January 1, 2025
Perubahan cadangan kerugian Change in loss allowance due to
karena piutang usaha yang baru, new trade receivable originated,
setelah dikurangi piutang yang net of those derecognised
dihentikan pengakuannya karena due to settlement
penyelesaian (Catatan 29) (13,206) 1,677 (11,529) (Note 29)
Saldo per 31 Desember 2025 24,565 191,239 215,804 Balance as at December 31, 2025
2024
Dinilai secara Dinilai secara
kolektif/ individual/
Assessed Assessed Jumlah/
collectively individually Total
Saldo per 1 Januari 2024 47,579 177,086 224,665 Balance as at January 1, 2024
Perubahan cadangan kerugian Change in loss allowance due to
karena piutang usaha yang baru, new trade receivable originated,
setelah dikurangi piutang yang net of those derecognised
dihentikan pengakuannya karena due to settlement
penyelesaian (Catatan 29) (9,808) 12,476 2,668 (Note 29)
Saldo per 31 Desember 2024 37,771 189,562 227,333 Balance as at December 31, 2024
Grup menerapkan metode yang disederhanakan untuk The Group applies the simplified approach to provide for
menghitung KKE yang menggunakan cadangan ECL which uses the lifetime expected loss allowance for
kerugian ekspektasian seumur hidup untuk seluruh all trade receivables and contract assets which have no
piutang usaha dan aset kontrak tanpa komponen significant financing components. The ECL is measured
pendanaan yang signifikan. KKE diukur berdasarkan based on historical default rates for groupings of various
tingkat gagal bayar historis atas pengelompokan customer segments that have similar credit risk
berbagai segmen pelanggan yang memiliki resiko characteristics, adjusted with forward-looking
kredit yang sama, disesuaikan dengan informasi masa information.
depan.
Penerapan perhitungan pencadangan secara Expected credit loss calculated based on individual
individual dilakukan pada pelanggan yang dinilai approach is for customer with specific characteristic,
memiliki karakteristik tertentu, yang dapat whereby such characteristic has effect on the collection
mempengaruhi tingkat penerimaan atas piutang from such customer.
pelanggan tersebut.
Tidak ada perubahan dalam teknik estimasi atau There has been no change in the estimation techniques
asumsi signifikan yang dibuat selama periode or significant assumptions made during the current
pelaporan berjalan. reporting period.
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance for expected
kredit ekspektasian atas piutang usaha dan aset credit losses on trade receivables and contract assets is
kontrak telah cukup untuk menutup kerugian yang adequate to cover possible losses on uncollectible
mungkin timbul dari saldo yang tidak tertagih. balances.
Page 375
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/33 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PIUTANG LAIN-LAIN 7. OTHER RECEIVABLES
2025 2024
Pihak ketiga Third parties
Bahan bakar dan bahan baku alternatif 78,021 72,604 Alternative fuel and raw materials
Pengembalian pajak - 35,857 Tax refund
Lainnya 34,604 34,388 Others
112,625 142,849
Cadangan kerugian kredit ekspektasian (27,230) (26,193) Allowance for expected credit losses
85,395 116,656
Pihak berelasi (Catatan 35f) Related parties (Note 35f)
Bahan bakar dan bahan baku alternatif 164,132 109,211 Alternative fuel and raw materials
Lainnya 62,301 38,887 Others
226,433 148,098
Cadangan kerugian kredit ekspektasian - (257) Allowance for expected credit losses
226,433 147,841
Jumlah 311,828 264,497 Total
Grup tidak memiliki jaminan atas piutang lain-lain, dan The Group does not hold any collateral over these other
juga tidak memiliki hak hukum yang saling hapus receivables, nor does it have a legal right to offset against
dengan setiap jumlah yang terutang oleh Grup kepada any amounts owed by the Group to the counterparty.
pihak lawan.
Piutang kepada pihak berelasi merupakan piutang The receivable from related parties represents receivable
terkait dengan jasa pengelolaan limbah untuk related to waste management service used as alternative
dijadikan bahan bakar dan bahan baku alternatif dan fuel and raw materials and reimbursement of employee
penggantian pembayaran karyawan dalam on duty with repayment period within one year.
penugasan dengan periode pembayaran dalam waktu
satu tahun.
Perubahan cadangan kerugian kredit ekspektasian The movement in the allowance for expected credit
atas piutang lain-lain adalah sebagai berikut: losses for other receivables is as follows:
2025 2024
Saldo awal 26,450 26,764 Beginning balance
Penambahan (Catatan 29) 780 - Addition (Note 29)
Pemulihan kerugian kredit (Catatan 29) - (314) Recovery for credit losses (Note 29)
Saldo akhir 27,230 26,450 Ending balance
Grup mengakui KKE sepanjang umur ketika telah ada The Group recognises lifetime ECL when there has been
peningkatan risiko kredit yang signifikan sejak a significant increase in credit risk since initial
pengakuan awal. Jika, sebaliknya, risiko kredit pada recognition. If, on the other hand, the credit risk on the
instrumen keuangan tidak meningkat secara signifikan financial instrument has not increased significantly since
sejak pengakuan awal, Grup mengukur penyisihan initial recognition, the Group measures the loss
kerugian untuk instrumen keuangan tersebut sejumlah allowance for that financial instrument at an amount
KKE 12 bulan. Penilaian apakah KKE sepanjang umur equal to 12-month ECL. The assessment of whether
harus diakui didasarkan pada peningkatan signifikan lifetime ECL should be recognised is based on significant
dalam kemungkinan terjadinya atau pada risiko gagal increases in the likelihood or risk of a default occurring
bayar sejak pengakuan awal dan bukan didasarkan since initial recognition instead of on evidence of a
pada bukti aset keuangan yang mengalami kerugian financial asset being credit impaired at the reporting date
kredit pada tanggal pelaporan atau kejadian gagal or an actual default occurring.
bayar sebenarnya.
Tidak ada perubahan dalam teknik estimasi atau There has been no change in the estimation techniques
asumsi signifikan yang dibuat selama periode or significant assumptions made during the current
pelaporan berjalan. reporting period.
Page 376
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/34 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PIUTANG LAIN-LAIN (lanjutan) 7. OTHER RECEIVABLES (continued)
Manajemen berpendapat bahwa cadangan kerugian Management is of the opinion that the allowance for
kredit ekspektasian atas piutang lain-lain telah cukup expected credit losses on other receivables is adequate
untuk menutup kerugian yang mungkin timbul dari to cover possible losses on uncollectible accounts.
saldo yang tidak tertagih.
8. PERSEDIAAN 8. INVENTORIES
2025 2024
Suku cadang 506,736 474,585 Spare parts
Barang jadi 402,914 410,743 Finished goods
Bahan bakar 234,956 193,142 Fuels
Bahan baku 81,932 78,837 Raw materials
Barang dalam proses 23,041 26,286 Work-in-progress
1,249,579 1,183,593
Penyisihan penurunan nilai persediaan (36,120) (32,291) Allowance for decline in value of inventories
Jumlah 1,213,459 1,151,302 Total
Perubahan penyisihan penurunan nilai persediaan The movement in the allowance for the decline in the
adalah sebagai berikut: value of inventories is as follows:
2025 2024
Saldo awal 32,291 30,599 Beginning balance
Penambahan 4,095 2,239 Additions
Pembalikan (266) (547) Reversal
Saldo akhir 36,120 32,291 Ending balance
Pada tanggal 31 Desember 2025 dan 2024 persediaan As at December 31, 2025 and 2024, inventories and fixed
dan aset tetap (kecuali tanah, tanah pertambangan assets (except land, quarry and construction in progress)
dan aset tetap dalam pembangunan) (Catatan 12), (Note 12), are insured under industrial special risks and
diasuransikan dalam asuransi industrial special risks other risks insurance for Rp26,101,153. Management is
dan risiko lainnya sebesar Rp26.101.153. Manajemen of the opinion that the insurance coverage is adequate to
berpendapat bahwa nilai pertanggungan asuransi cover possible losses on the assets insured.
memadai untuk menutupi kemungkinan kerugian atas
aset yang diasuransikan.
Oleh sebab adanya pemakaian suku cadang, pada Due to usage of spare parts, as at December 31, 2025,
tanggal 31 Desember 2025 Grup membalik Rp266 the Group reversed Rp266 (December 31, 2024: Rp547),
(31 Desember 2024: Rp547), bagian penurunan being part of an inventory allowance made in 2025, to
persediaan yang dilakukan pada tahun 2025, menjadi current year profit or loss in the current year. The reversal
laba rugi di tahun berjalan. Pembalikan tersebut is included in “Cost of Revenue”.
termasuk dalam “Beban Pokok Pendapatan”.
9. BIAYA DIBAYAR DI MUKA 9. PREPAID EXPENSES
2025 2024
Asuransi 1,641 1,805 Insurance
Pajak bumi dan bangunan 1,074 353 Land and building tax
Sewa jangka pendek 442 510 Short-term rent
Pengerukan 283 2,142 Dredging
Lainnya 2,114 5,158 Others
Jumlah 5,554 9,968 Total
Page 377
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/35 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. ASET LANCAR LAINNYA 10. OTHER CURRENT ASSETS
2025 2024
Uang muka pemasok 15,842 22,311 Advances to suppliers
Lainnya 1 1 Others
Jumlah 15,843 22,312 Total
11. KAS DAN SETARA KAS YANG DIBATASI 11. RESTRICTED CASH AND CASH EQUIVALENTS
PENGGUNAANNYA
2025 2024
Pihak ketiga Third parties
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Timur Tbk 38,050 36,719 Jawa Timur Tbk
BJB 3,695 2,718 BJB
PT Bank DKI 2,527 1,545 PT Bank DKI
PT Bank Aceh Syariah 1,017 1,016 PT Bank Aceh Syariah
45,289 41,998
Pihak berelasi Related parties
Mandiri 4,456 4,445 Mandiri
BSI 572 111 BSI
5,028 4,556
Jumlah 50,317 46,554 Total
Kas dan setara kas yang dibatasi penggunaannya Restricted cash and cash equivalents with the above-
pada bank yang disebutkan di atas sehubungan mentioned banks are in relation to quarry closure and
dengan jaminan tanah pertambangan dan biaya environmental reclamation guarantees. There are no
reklamasi. Tidak terdapat kas dan setara kas yang restricted cash and cash equivalents which are expected
dibatasi penggunaannya yang diperkirakan akan to be realised within 12 months after December 31, 2025.
direalisasikan dalam waktu 12 bulan setelah
31 Desember 2025.
12. ASET TETAP DAN TANAH PERTAMBANGAN 12. FIXED ASSETS AND QUARRY
2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassification balance
Harga perolehan Acquisition cost
Tanah 649,272 - - - 649,272 Land
Tanah pertambangan 1,142,804 - (78) 2,309 1,145,035 Quarry
Bangunan dan prasarana 6,646,825 3,561 - 17,727 6,668,113 Buildings and facilities
Mesin dan peralatan 18,978,081 21,873 - 216,708 19,216,662 Machinery and equipment
Alat pengangkutan 718,533 80 (64,959) 14,433 668,087 Transportation equipment
Peralatan kantor 310,088 302 - 9,639 320,029 Office equipment
Aset tetap dalam pembangunan 1,702,262 344,445 - (260,816) 1,785,891 Construction in progress
30,147,865 370,261 (65,037) - 30,453,089.
Akumulasi penyusutan Accumulated depreciation
dan deplesi and depletion
Tanah pertambangan (267,830) (16,539) 78 - (284,291) Quarry
Bangunan dan prasarana (2,606,302) (125,808) - - (2,732,110) Buildings and facilities
Mesin dan peralatan (10,992,269) (476,233) - - (11,468,502) Machinery and equipment
Alat pengangkutan (608,574) (32,856) 64,959 - (576,471) Transportation equipment
Peralatan kantor (223,698) (8,906) - - (232,604) Office equipment
(14,698,673) (660,342) 65,037 (15,293,978)
Nilai buku bersih 15,449,192 15,159,111 Net book value
Page 378
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/36 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. ASET TETAP DAN TANAH PERTAMBANGAN 12. FIXED ASSETS AND QUARRY (continued)
(lanjutan)
2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassification balance
Harga perolehan Acquisition cost
Tanah 649,272 - - - 649,272 Land
Tanah pertambangan 1,142,882 - (78) - 1,142,804 Quarry
Bangunan dan prasarana 6,628,081 441 (314) 18,617 6,646,825 Buildings and facilities
Mesin dan peralatan 18,720,095 22,342 - 235,644 18,978,081 Machinery and equipment
Alat pengangkutan 696,586 - - 21,947 718,533 Transportation equipment
Peralatan kantor 305,631 1,099 (12) 3,370 310,088 Office equipment
Aset tetap dalam pembangunan 1,275,493 706,347 - (279,578) 1,702,262 Construction in progress
29,418,040 730,229 (404) - 30,147,865 .
Akumulasi penyusutan Accumulated depreciation
dan deplesi and depletion
Tanah pertambangan (250,009) (17,899) 78 - (267,830) Quarry
Bangunan dan prasarana (2,481,459) (124,893) 50 - (2,606,302) Buildings and facilities
Mesin dan peralatan (10,511,780) (480,489) - - (10,992,269) Machinery and equipment
Alat pengangkutan (576,688) (31,886) - - (608,574) Transportation equipment
Peralatan kantor (214,332) (9,378) 12 - (223,698) Office equipment
(14,034,268) (664,545) 140 - (14,698,673)
Nilai buku bersih 15,383,772 15,449,192 Net book value
Persentase penyelesaian aset tetap dalam The percentage of completion for construction in
pembangunan pada tanggal 31 Desember 2025 progress as at December 31, 2025 ranges from
berkisar antara 1% - 99% (tidak diaudit) (2024: 2% - 1% - 99% (unaudited) (2024: 2% - 98% (unaudited)) of
98% (tidak diaudit)) dari jumlah yang dianggarkan. the total budgeted costs. Most of the buildings, machinery
Sebagian besar bangunan, mesin dan peralatan and equipment under construction are estimated to be
dalam pembangunan diperkirakan akan selesai di completed by the end of 2026.
akhir tahun 2026.
Grup memiliki hak penuh terhadap semua aset di The Group has satisfactory rights to all assets in the
laporan posisi keuangan, dan tidak terdapat hak gadai statement of financial position, and there are no liens and
atau sitaan atas aset Grup atau tidak ada aset yang encumbrances on the Group’s assets, nor have any
dijadikan jaminan. assets been pledged as collateral.
Pada tanggal-tanggal pelaporan, rincian biaya At the reporting dates, details of the acquisition costs of
perolehan aset tetap yang sudah disusutkan penuh all fixed assets that are fully depreciated and are in use
dan masih digunakan oleh Grup adalah sebagai by the Group are as follows:
berikut:
2025 2024
Mesin dan peralatan 3,272,519 3,048,043 Machinery and equipment
Alat pengangkutan 323,501 366,724 Transportation equipment
Bangunan dan prasarana 166,179 164,729 Buildings and facilities
Tanah pertambangan 66,693 66,693 Quarry
Peralatan kantor 61,801 58,803 Office equipment
Jumlah 3,890,693 3,704,992 Total
Grup melakukan penilaian nilai wajar atas aset tetap The Group performed a valuation to determine the fair
pada tanggal 30 September 2024 yang dilakukan oleh value of its fixed assets as of September 30, 2024 which
Kantor Jasa Penilai Publik (KJPP) Toto Suharto & carried out by Kantor Jasa Penilai Publik (“KJPP”) Toto
Rekan, penilai independen yang telah terdaftar di Suharto & Rekan, an independent appraiser registered
Otoritas Jasa Keuangan (OJK). Berdasarkan hasil with Otoritas Jasa Keuangan (OJK). Based on the latest
penilaian tersebut, nilai wajar aset tetap Grup tercatat appraisal, the fair value of the Group’s fixed assets was
sebesar Rp30.573.217. Penilaian ini menggunakan Rp30,573,217. The appraisal was conducted using two
dua pendekatan, yaitu pendekatan pasar dan approach, the market approach and the cost approach.
pendekatan biaya. Laporan hasil penilaian tersebut The appraisal report was issued on February 12, 2025.
diterbitkan pada tanggal 12 Februari 2025.
Page 379
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/37 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. ASET TETAP DAN TANAH PERTAMBANGAN 12. FIXED ASSETS AND QUARRY (continued)
(lanjutan)
Rincian penghapusan aset tetap adalah sebagai Details of write-offs of fixed assets are as follows:
berikut:
2025 2024
Nilai buku dari penghapusan Net book value of fixed assets
aset tetap - (264) written-off
Rugi dari penghapusan Loss from write-offs
aset tetap - (264) of fixed assets
Alokasi beban penyusutan dan deplesi sebagai Depreciation and depletion expenses are allocated as
berikut: follows:
2025 2024
Beban pokok pendapatan (Catatan 27) 659,171 663,326 Cost of revenue (Note 27)
Beban umum General and administrative
dan administrasi (Catatan 29) 1,149 1,192 expenses (Note 29)
Beban penjualan (Catatan 28) 22 27 Selling expenses (Note 28)
Jumlah 660,342 664,545 Total
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, management
manajemen berpendapat bahwa tidak diperlukan believes that allowance for impairment losses is not
cadangan kerugian penurunan nilai aset. required.
Pada tanggal 31 Desember 2025 dan 2024 As at December 31, 2025 and 2024, inventories and fixed
persediaan dan aset tetap (kecuali tanah, tanah assets (except land, quarry and construction in progress)
pertambangan dan aset tetap dalam pembangunan) (Note 8), are insured under industrial special risks and
(Catatan 8), diasuransikan dalam asuransi industrial other risks insurance for Rp26,101,153. Management is
special risks dan risiko lainnya sebesar of the opinion that the insurance coverage is adequate to
Rp26.101.153. Manajemen berpendapat bahwa nilai cover possible losses on the assets insured.
pertanggungan asuransi memadai untuk menutupi
kemungkinan kerugian atas aset yang diasuransikan.
13. SEWA 13. LEASES
a. Aset hak-guna a. Right-of-use assets
2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Harga perolehan Acquisition cost
Tanah 252,779 17,299 (36,979) 233,099 Land
Bangunan dan prasarana 49,440 860 (23,602) 26,698 Buildings and facilities
Kendaraan dan Vehicles and time
kapal time charter 614,994 104,315 (138,591) 580,718 charter vessels
917,213 122,474 (199,172) 840,515
Akumulasi penyusutan Accumulated depreciation
Tanah (86,584) (23,455) 36,870 (73,169) Land
Bangunan dan prasarana (34,262) (5,315) 23,602 (15,975) Buildings and facilities
Kendaraan dan Vehicles and time
kapal time charter (534,398) (85,724) 138,591 (481,531) charter vessels
(655,244) (114,494) 199,063 (570,675)
Nilai buku bersih 261,969 269,840 Net book value
Page 380
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/38 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. SEWA (lanjutan) 13. LEASES (continued)
a. Aset hak-guna (lanjutan) a. Right-of-use assets (continued)
2024 i
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Harga perolehan Acquisition cost
Tanah 116,630 162,841 (26,692) 252,779 Land
Bangunan dan prasarana 33,304 16,420 (284) 49,440 Buildings and facilities
Kendaraan dan Vehicles and time
kapal time charter 829,119 109,869 (323,994) 614,994 charter vessels
979,053 289,130 (350,970) 917,213
Akumulasi penyusutan Accumulated depreciation
Tanah (78,430) (28,213) 20,059 (86,584) Land
Bangunan dan prasarana (29,276) (5,270) 284 (34,262) Buildings and facilities
Kendaraan dan Vehicles and time
kapal time charter (719,923) (137,959) 323,484 (534,398) charter vessels
(827,629) (171,442) 343,827 (655,244)
Nilai buku bersih 151,424 261,969 Net book value
Biaya penyusutan yang dibebankan untuk tahun Depreciation expenses for the year ended
yang berakhir pada tanggal 31 Desember 2025 December 31, 2025 and 2024 were charged as
dan 2024 adalah sebagai berikut: follows:
2025 2024
Beban pokok pendapatan (Catatan 27) 105,756 162,373 Cost of revenue (Note 27)
Beban umum dan General and administrative
administrasi (Catatan 29) 8,738 9,069 expenses (Note 29)
Jumlah 114,494 171,442 Total
b. Liabilitas sewa b. Lease liabilities
2025 2024
Tidak lebih dari 1 tahun 134,486 114,772 No later than 1 year
Lebih dari 1 tahun dan kurang Later than 1 year and no later
dari 5 tahun 105,489 103,771 than 5 years
239,975 218,543
Beban keuangan di masa depan
atas sewa (18,205) (15,737) Future finance charges
Nilai kini liabilitas 221,770 202,806 Present value of lease liabilities
Bagian jangka pendek 124,960 108,992 Current portion
Bagian jangka panjang 96,810 93,814 Non-current portion
Jumlah lainnya (di luar depresiasi) yang terkait Other amounts (excluding depreciation) that are
dengan sewa yang diakui dalam laporan laba rugi: recognised in the profit or loss:
2025 2024
Beban bunga 15,429 15,573 Interest expense
Beban terkait sewa jangka pendek 23,835 7,809 Expenses relating to short-term leases
Beban terkait sewa variabel 133,547 164,471 Expenses relating to variable leases
Page 381
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/39 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. SEWA (lanjutan) 13. LEASES (continued)
b. Liabilitas sewa (lanjutan) b. Lease liabilities (continued)
Laporan arus kas konsolidasian menyajikan saldo The consolidated statement of cash flows show the
berikut berkaitan dengan sewa: following amounts related to leases:
2025 2024
Arus kas dari aktivitas investasi Cash flows from investing activities
Penambahan aset hak-guna (18,159) (27,661) Addition of right-of-use assets
Arus kas dari aktivitas operasi Cash flows from operating activities
Pembayaran kepada pemasok (157,382) (172,280) Payment to suppliers
Pembayaran beban keuangan (15,429) (15,574) Payment of finance costs
Arus kas dari aktivitas pendanaan Cash flows from financing activities
Pembayaran pokok liabilitas sewa (85,352) (237,669) Principal repayments of lease liabilities
Grup menandatangani beberapa perjanjian sewa The Group entered into several lease agreements
yang sebagian besar berkaitan dengan sewa which are mainly related to rental of lands, buildings,
tanah, gedung, peralatan berat, kendaraan dan heavy equipment, vehicles and shipping vessels (time
kapal (time charter). Perjanjian sewa biasanya charter). Rental agreements are typically made for
memiliki periode tetap antara dua sampai dengan fixed periods between two to twenty years but may
dua puluh tahun, tetapi dapat memiliki opsi have extension options. Lease terms are negotiated
perpanjangan. Ketentuan sewa dinegosiasikan on an individual basis and contain different terms and
secara individu dan mengandung syarat dan conditions.
ketentuan yang berbeda.
Perjanjian sewa peralatan berat Grup yang The Group’s significant heavy equipment rental
signifikan adalah PT Takari Kokoh Sejahtera, agreements were PT Takari Kokoh Sejahtera,
PT Berkat Alam Cemerlang, PT Semen Indonesia PT Berkat Alam Cemerlang, PT Semen Indonesia
Beton, PT Sumber Rejeki Transjaya, PT Movindo Beton, PT Sumber Rejeki Transjaya and PT Movindo
Beton, dengan nilai kontrak masing-masing Beton with contract values Rp43,910, Rp19,609,
Rp43.910, Rp19.609, Rp16.320, Rp13.618 dan Rp16,320, Rp13,618 and Rp7,467, respectively.
Rp7.467.
Lihat Catatan 35 untuk informasi mengenai pihak- See Note 35 for related parties information.
pihak berelasi.
14. GOODWILL 14. GOODWILL
Pada tanggal 31 Desember 2025 dan 2024, goodwill As at December 31, 2025 and 2024, goodwill arising from
yang timbul dari akuisisi entitas anak adalah sebagai the acquisitions of subsidiaries is as follows:
berikut:
Unit Penghasil Kas (“UPK”)/
Cash Generating Unit (“CGU”) 2025 2024
SBA 322,150 322,150
RCI 9,658 9,658
Jumlah/Total 331,808 331,808
Pengujian penurunan nilai atas goodwill dilakukan Goodwill is tested for impairment annually
secara tahunan dan ketika terdapat suatu indikasi and when circumstances indicate that the carrying value
bahwa nilai tercatatnya mengalami penurunan nilai. may be impaired. The Group considers the higher of the
Grup mempertimbangkan mana yang lebih tinggi Value in Use (“VIU”) and the carrying amount of
antara Value in Use (“VIU”) dan nilai tercatat ekuitas shareholder’s equity on the related CGU.
pemegang saham atas UPK terkait.
Page 382
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/40 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. GOODWILL (lanjutan) 14. GOODWILL (continued)
Grup melakukan uji penurunan nilai pada The Group performed its annual impairment test on
30 September 2025. VIU telah ditentukan sebagai nilai September 30, 2025. The VIU has been determined as
terpulihkan atas UPK dan dihitung berdasarkan recoverable amount of the CGU and calculated based on
perhitungan arus kas diskonto (“DCF”) menggunakan a discounted cash flow (“DCF”) calculation using
proyeksi arus kas bersih berdasarkan proyeksi arus projected net cash flows based on the CGU’s projected
kas UPK dari produksi semen yang telah disetujui oleh cash flows from cement production approved by
manajemen yang mencakup periode lima tahun dan management, covering five-year period, and
diekstrapolasi menggunakan tingkat pertumbuhan extrapolated using a perpetuity growth rate. The
perpetuitas. Tingkat pertumbuhan perpetuitas dibuat perpetuity growth rate is made based on projected
berdasarkan proyeksi tingkat inflasi yang disesuaikan inflation rate, adjusted by management’s view of the
dengan pandangan manajemen terhadap kondisi market conditions.
pasar.
Asumsi yang digunakan dalam perhitungan VIU pada Assumptions used in the VIU calculation in 2025 and
2025 dan 2024 adalah: 2024:
2025 2024 .
Tingkat pertumbuhan volume
penjualan 3.0 % 2.0 % Sales volume growth rate
Tingkat pertumbuhan harga 2.5 % 1.0 % Sales prices growth rate
Tingkat diskonto 12.10 % 11.56 % Discount rate
Tingkat pertumbuhan perpetuitas 2.5 % 2.5 % Perpetuity growth rate
Volume penjualan adalah tingkat rata-rata Sales volume is the average annual growth rate up to
pertumbuhan tahunan sampai tingkat produksi optimum production capacity. This assumption is based
optimum. Asumsi ini didasarkan pada kinerja masa on past performance and management’s expectations of
lalu dan ekspektasi manajemen pada perkembangan market development.
pasar.
Harga jual adalah tingkat rata-rata pertumbuhan Sales price is the average annual growth rate based on
tahunan berdasarkan pada tren industri saat ini dan current industry trends and includes long-term inflation
termasuk prakiraan inflasi jangka panjang. forecasts.
Grup telah melakukan analisis sensitivitas uji The group has conducted an analysis of the sensitivity of
penurunan nilai terhadap perubahan asumsi utama the impairment test to changes in the key assumptions
yang digunakan untuk menentukan jumlah terpulihkan used to determine the recoverable amount for each of
untuk setiap kelompok unit penghasil kas yang the group of CGUs to which goodwill is allocated.
dialokasikan goodwill. Manajemen berkeyakinan Management believes that any reasonably possible
bahwa setiap perubahan yang wajar atas asumsi change in the key assumptions on which the recoverable
utama yang menjadi dasar jumlah terpulihkan dari amount of CGU is based would not cause the aggregate
UPK tidak akan menyebabkan jumlah tercatat carrying amount to exceed the aggregate recoverable
keseluruhan melebihi jumlah terpulihkan keseluruhan amount of the related CGUs.
dari UPK terkait.
15. ASET TIDAK LANCAR LAINNYA 15. OTHER NON-CURRENT ASSETS
2025 2024
Uang jaminan 34,007 34,249 Security deposits
Aset pembongkaran dan restorasi tambang 12,964 13,903 Decommissioning and mine restoration assets
Beban tangguhan 7,294 2,542 Deferred charges
Aset keuangan jangka panjang 6,016 9,614 Non-current financial assets
Aset tak berwujud 714 762 Intangible assets
Pajak bumi dan bangunan - 4,013 Land and building tax
Jumlah 60,995 65,083 Total
Page 383
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/41 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. UTANG USAHA 16. TRADE PAYABLES
i. Utang usaha i. Trade payables
2025 2024
Pihak ketiga 1,122,662 1,262,196 Third parties
Pihak berelasi (Catatan 35h) 784,783 1,390,464 Related parties (Note 35h)
Subjumlah 1,907,445 2,652,660 Subtotal
Utang usaha terkait Trade payables under
perjanjian supplier financing supplier financing arrangements
Pihak ketiga 731,868 690,034 Third parties
Pihak berelasi (Catatan 35h) - 11,277 Related parties (Note 35h)
Subjumlah 731,868 701,311 Subtotal
Jumlah 2,639,313 3,353,971 Total
ii. Utang usaha terkait perjanjian supplier financing ii. Trade payables under supplier financing arrangements
2025 2024
Disajikan dalam utang usaha : Presented within trade payables :
Pihak ketiga 731,868 690,034 Third parties
Pihak berelasi (Catatan 35h) - 11,277 Related parties (Note 35h)
- yang pembayarannya telah
diterima pemasok 731,868 701,311 - of which suppliers have received payments
Rentang tanggal jatuh tempo
pembayaran Range of payment due date
Kewajiban yang merupakan
bagian dari perjanjian 90 hari setelah tanggal faktur Liabilities that are part of the arrangement
/days after invoice date
Utang usaha yang sebanding
yang bukan bagian dari Comparable trade payables that are
perjanjian 30 - 90 hari setelah tanggal faktur not part of an arrangement
/days after invoice date
iii. Berdasarkan mata uang iii. By currency
2025 2024
Rupiah 2,339,211 3,079,175 Rupiah
Euro 166,256 150,891 Euro
Dolar AS 131,964 120,291 US Dollars
Lainnya 1,882 3,614 Others
Jumlah 2,639,313 3,353,971 Total
Grup menandatangani perjanjian supplier financing The Group entered in a supplier financing arrangements
arrangement dengan SCB, Permata dan dengan with SCB, Permata and with PT Semen Indonesia
PT Semen Indonesia (Persero) Tbk melaluia BNI. (Persero) Tbk through BNI. Under the arrangements, the
Berdasarkan perjanjian ini, bank setuju untuk banks agree to pay amounts to participating suppliers in
membayar jumlah tertentu kepada pemasok yang respect of invoices owed by the Group and receive
berpartisipasi terkait dengan faktur yang terutang oleh settlement from the Group at a later date. The principal
Grup, dan menerima pelunasan dari Grup pada purpose of this arrangement is to facilitate efficient
tanggal yang telah disepakati. Tujuan utama dari payment processing and enable the willing suppliers to
perjanjian ini adalah untuk memfasilitasi pemrosesan receive payments from the bank before the invoice due
pembayaran yang efisien dan memungkinkan date.
pemasok yang bersedia untuk menerima pembayaran
dari bank sebelum tanggal jatuh tempo faktur.
Utang usaha merupakan utang yang berasal dari Trade payables represent payables arising from
pembelian bahan baku utama dan pembantu, baik dari purchases of raw and indirect materials, both from local
pemasok dalam maupun luar negeri. and foreign suppliers.
Page 384
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/42 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. UTANG USAHA (lanjutan) 16. TRADE PAYABLES (continued)
Jangka waktu rata-rata kredit dari pembelian bahan The average purchases of raw and indirect materials,
baku utama dan pembantu, baik dari pemasok dalam both from local and foreign suppliers, have credit terms
maupun luar negeri adalah 90 hari. Tidak ada bunga of 90 days. There is no interest charged on the past due
yang dibebankan atas utang usaha yang telah jatuh trade payables.
tempo.
17. UTANG LAIN-LAIN 17. OTHER PAYABLES
2025 2024
Pihak ketiga: Third parties:
Uang muka dari pelanggan 55,353 62,313 Advances from customers
Utang dividen 3,943 3,203 Dividend payable
Lainnya 7,296 17,596 Others
66,592 83,112
Pihak berelasi (Catatan 35i) Related parties (Note 35i)
Royalti 52,392 4,983 Royalty
Uang muka dari pelanggan 3,542 1,497 Advances from customers
Lainnya 13,206 2,046 Others
69,140 8,526
Jumlah 135,732 91,638 Total
Untuk penjualan semen dan beton siap pakai, For cement and readymix sales, revenue is recognized
pendapatan diakui pada saat pengendalian barang when control of the goods has transferred to the
telah dialihkan kepada pelanggan, yaitu pada saat customer, being at the point the goods are leaving
barang keluar dari gudang. Ketika pelanggan pertama warehouse. When the customer initially purchases the
kali membeli barang, harga transaksi yang diterima goods, the transaction price received at that point by the
pada saat itu oleh Grup diakui sebagai uang muka dari Group is recognized as an advance from cutomers until
pelanggan sampai barang telah diserahkan ke the goods have been delivered to the customer.
pelanggan.
Tidak ada bunga yang dibebankan atas utang lain-lain There is no interest charged on the other payables that
yang telah jatuh tempo. are past due.
18. PERPAJAKAN 18. TAXATION
a. Tagihan pengembalian pajak a. Claims for tax refund
2025 2024
Pajak Penghasilan Badan: Corporate Income Tax:
Perusahaan - 26,861 The Company
Entitas anak 77,695 141,020 Subsidiaries
77,695 167,881
Cadangan penyisihan tagihan Allowance for impairment
pengembalian pajak - (15,212) of claims for tax refund
77,695 152,669
Pajak lain-lain: Other taxes:
Perusahaan The Company
Pasal 22 2,797 2,797 Article 22
Entitas anak Subsidiaries
Pasal 26 - 4,453 Article 26
PPN 4,947 6,798 Value Added Tax (“VAT”)
7,744 14,048
Cadangan penyisihan tagihan Allowance for impairment
pengembalian pajak (2,797) (12,165) of claims for tax refund
4,947 1,883
Jumlah 82,642 154,552 Total
Page 385
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/43 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
b. Pajak lain-lain dibayar di muka b. Other prepaid taxes
2025 2024
Pajak Penghasilan Badan Corporate Income Tax
Perusahaan 17,062 - The Company
Entitas anak 60,016 - Subsidiaries
77,078 -
PPN VAT
Perusahaan 339,163 442,205 The Company
Entitas anak 189,276 160,393 Subsidiaries
528,439 602,598
Pasal 21 Article 21
Perusahaan 6,080 4,807 The Company
Entitas anak 934 719 Subsidiaries
7,014 5,526
Pasal 22 Article 22
Entitas anak - 1,387 Subsidiaries
Pasal 23 dan 26 Articles 23 and 26
Entitas anak 624 148 Subsidiaries
Jumlah 613,155 609,659 Total
c. Utang pajak c. Taxes payable
2025 2024
Pajak Penghasilan Badan: Corporate Income Tax:
Perusahaan 19,361 - The Company
Entitas anak 2,798 2,704 Subsidiaries
22,159 2,704
Pajak lain-lain: Other taxes:
Perusahaan The Company
Pasal 22 3,387 735 Article 22
Pasal 23 dan 26 9,870 2,321 Articles 23 and 26
Entitas anak Subsidiaries
Pasal 21 19 19 Article 21
Pasal 22 57 - Article 22
Pasal 23 dan 26 2,385 3,191 Articles 23 and 26
15,718 6,266
Jumlah 37,877 8,970 Total
d. Beban pajak penghasilan d. Income tax expense
2025 2024
Perusahaan The Company
Beban pajak kini 215,825 180,800 Current tax expenses
Beban pajak tangguhan 50,909 49,275 Deferred tax expenses
266,734 230,075
Entitas anak Subsidiaries
Beban pajak kini - 42,026 Current tax expenses
Manfaat pajak tangguhan (10,272) (6,153) Deferred tax benefit
Penyesuaian tahun lalu 23,921 5,644 Adjustment in respect of prior years
13,649 41,517
Konsolidasian Consolidated
Beban pajak kini 215,825 222,826 Current tax expenses
Beban pajak tangguhan 40,637 43,122 Deferred tax expenses
Penyesuaian tahun lalu 23,921 5,644 Adjustment in respect of prior years
Jumlah 280,383 271,592 Total
Page 386
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/44 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
d. Beban pajak penghasilan (lanjutan) d. Income tax expense (continued)
Pajak kini Current tax
Rekonsiliasi antara laba sebelum pajak dengan The reconciliation between profit before income tax
penghasilan kena pajak Perusahaan dan beban and the Company’s taxable income and its current
pajak kini Perusahaan adalah sebagai berikut: income tax expense is as follows:
2025 2024
Laba sebelum pajak penghasilan
menurut laporan laba rugi Profit before income tax as per
konsolidasian 939,125 1,016,682 consolidated statement of profit or loss
Ditambah (dikurangi): Add (deduct):
Penyesuaian eliminasi Elimination adjustments for
konsolidasian 13,179 13,500 consolidation
Rugi (laba) entitas anak Loss (profit) before income tax
sebelum pajak penghasilan of subsidiaries
dan lainnya - bersih 162,920 (32,106) and others - net
Laba sebelum Profit before income tax
pajak penghasilan Perusahaan 1,115,224 998,076 of the Company
Penyesuaian pajak: Tax adjustments:
Beban yang tidak dapat dikurangkan 100,121 52,353 Non-deductible expenses
Penghasilan kena pajak final (2,921) (3,778) Income subject to final tax
Sewa (7,318) (49,884) Leases
Perbedaan depresiasi dan amortisasi Difference in fiscal and commercial
fiskal dan komersial (138,759) (218,078) depreciation and amortisation
Liabilitas imbalan kerja (95,692) 46,407 Employee benefit liabilities
Penyisihan penurunan Allowance for decline in
nilai persediaan 3,126 1,350 the value of inventories
Cadangan kerugian kredit ekspektasian Allowance for expected credit losses
nilai piutang (2,567) (6,797) on receivables
Provisi untuk restorasi 9,807 2,170 Provision for restoration
Laba kena pajak Perusahaan 981,021 821,819 Taxable income of the Company
Beban pajak penghasilan kini Current income tax expense
dengan tarif pajak efektif 22% - statutory tax rate of 22% -
Perusahaan 215,825 180,800 the Company
Pembayaran pajak penghasilan -
Perusahaan 196,463 207,661 Payment income tax - Company
Utang pajak penghasilan - Income tax payable -
Perusahaan (19,361) - Company
Tagihan pengembalian pajak - Claim for tax refund -
Perusahaan - 26,861 Company
Beban pajak penghasilan Current income tax expense -
kini - Entitas Anak - 42,026 Subsidiaries
Beban pajak penghasilan Current income tax expense -
kini - Konsolidasian 215,825 222,826 Consolidated
Dalam laporan keuangan konsolidasian ini, jumlah In these consolidated financial statements, the
penghasilan kena pajak didasarkan atas amount of taxable income is based on preliminary
perhitungan sementara, karena Perusahaan calculations, as the Company has not yet submitted
belum menyampaikan Surat Pemberitahuan its corporate income tax returns.
Tahunan pajak penghasilan badan.
Page 387
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/45 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
d. Beban pajak penghasilan (lanjutan) d. Income tax expense (continued)
Pajak kini (lanjutan) Current tax (continued)
Pajak atas laba Grup sebelum pajak berbeda The tax on the Group’s profit before tax differs from
dengan nilai teoritis yang muncul apabila the theoretical amount that would arise using the
menggunakan rata-rata tertimbang tarif pajak weighted average tax rate applicable to profits on the
terhadap laba pada entitas yang dikonsolidasi consolidated entities as follows:
sebagai berikut:
2025 2024
Laba konsolidasian sebelum pajak 939,125 1,016,682 Consolidated profit before taxes
Pajak dihitung dengan tarif pajak yang Income tax at prevailing
berlaku sebesar 22% 206,608 223,670 rates of 22%
Dampak pajak penghasilan pada: Tax effects of:
- Beban yang tidak dapat dikurangkan
untuk keperluan pajak 48,111 36,747 Non-deductible expenses -
- Aset pajak tangguhan
yang tidak diakui 16,054 18,885 Unrecognised deferred tax assets -
- Pendapatan konstruksi dan Construction revenue and -
penghasilan bunga yang finance income
dikenakan pajak final (14,311) (13,354) subject to final tax
Penyesuaian beban pajak
tahun sebelumnya 23,921 5,644 Adjustment in respect of prior years
Beban pajak penghasilan Consolidated income
konsolidasian 280,383 271,592 tax expenses
e. Pajak tangguhan e. Deferred tax
Pengaruh pajak atas beda temporer yang signifikan The tax effects of significant temporary differences
antara pelaporan komersial dan pajak adalah between commercial and tax reporting are as follows:
sebagai berikut:
Dikreditkan/
(dibebankan)
ke penghasilan
komprehensif
Dikreditkan/ lain/
(dibebankan) Credited/
ke laba rugi/ (charged) to
1 Januari/ Credited/ other 31 Desember/
January 1, (charged) to comprehensive December 31,
2025 profit or loss income 2025
Perusahaan The Company
Liabilitas pajak tangguhan, bersih Deferred tax liabilities, net
Liabilitas imbalan kerja 113,003 (21,052) (1,048) 90,903 Employee benefits obligation
Persediaan 5,326 688 - 6,014 Inventories
Piutang usaha dan lain-lain 27,172 (565) - 26,607 Trade receivables and others
Aset hak guna (33,587) 6,661 - (26,926) Right-of-use assets
Liabilitas sewa 22,796 (8,271) - 14,525 Lease liabilities
Aset restorasi (2,124) (34) - (2,158) Asset restoration
Provisi untuk restorasi 13,985 2,191 - 16,176 Provision for restoration
Aset tetap (1,119,832) (30,527) - (1,150,359) Fixed assets
(973,261) (50,909) (1,048) (1,025,218)
Entitas anak Subsidiaries
Aset pajak tangguhan, bersih 33,398 (4,494) 85 28,989 Deferred tax assets, net
Liabilitas pajak tangguhan, bersih Deferred tax liabilities, net
Aset tetap (270,028) 13,988 - (256,040) Fixed assets
Lain-lain 12,399 779 (172) 13,006 Others
(257,629) 14,767 (172) (245,302)
Jumlah aset pajak tangguhan 33,398 (4,494) 85 28,989 Total deferred tax assets
Jumlah liabilitas Total deferred
pajak tangguhan (1,230,890) (36,142) (1,220) (1,268,252) tax liabilities
Page 388
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/46 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
e. Pajak tangguhan (lanjutan) e. Deferred tax (continued)
Dikreditkan/
(dibebankan)
ke penghasilan
komprehensif
Dikreditkan/ lain/
(dibebankan) Credited
ke laba rugi/ (charged) to
1 Januari/ Credited/ other 31 Desember/
January 1, (charged) to comprehensive December 31,
2024 profit or loss income 2024
Perusahaan The Company
Liabilitas pajak tangguhan, bersih Deferred tax liabilities, net
Liabilitas imbalan kerja 85,462 10,209 17,332 113,003 Employee benefits obligation
Persediaan 5,029 297 - 5,326 Inventories
Piutang usaha dan lain-lain 28,667 (1,495) - 27,172 Trade receivables and others
Aset hak guna (9,419) (24,168) - (33,587) Right-of-use assets
Liabilitas sewa 9,730 13,066 - 22,796 Lease liabilities
Aset restorasi (2,403) 279 - (2,124) Asset restoration
Provisi untuk restorasi 13,786 199 - 13,985 Provision for restoration
Aset tetap (1,072,170) (47,662) - (1,119,832) Fixed assets
(941,318) (49,275) 17,332 (973,261)
Entitas anak Subsidiaries
Aset pajak tangguhan, bersih 30,188 2,268 942 33,398 Deferred tax assets, net
Liabilitas pajak tangguhan, bersih Deferred tax liabilities, net
Aset tetap (274,456) 4,428 - (270,028) Fixed assets
Lain-lain 12,397 (543) 545 12,399 Others
(262,059) 3,885 545 (257,629)
Jumlah aset pajak tangguhan 30,188 2,268 942 33,398 Total deferred tax assets
Jumlah liabilitas Total deferred
pajak tangguhan (1,203,377) (45,390) 17,877 (1,230,890) tax liabilities
Rugi pajak dapat dikompensasikan dengan laba The tax losses can be utilised against the taxable
kena pajak pada masa lima tahun mendatang sejak income for a period of five years subsequent to the
kerugian fiskal terjadi. year the fiscal loss was incurred.
Rincian rugi fiskal entitas anak sebagai berikut: Subsidiaries fiscal losses are as follows:
2025 2024
SBB SBB
Rugi fiskal 2020 - 41,065 Fiscal loss 2020
Rugi fiskal 2021 69,978 69,978 Fiscal loss 2021
Rugi fiskal 2022 113,758 113,758 Fiscal loss 2022
Rugi fiskal 2023 92,731 92,731 Fiscal loss 2023
Rugi fiskal 2024 56,378 52,190 Fiscal loss 2024
Rugi fiskal 2025 76,503 - Fiscal loss 2025
Jumlah 409,348 369,722 Total
Grup tidak mengakui rugi fiskal yang berasal dari The Group does not recognise fiscal losses from
SBB diatas sebagai aset pajak tangguhan karena SBB as deferred tax assets as it is uncertain that the
tidak terdapat keyakinan bahwa rugi fiskal tersebut tax losses can be utilised prior to their expiry.
dapat digunakan sebelum masa berlaku berakhir.
Page 389
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/47 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Surat Ketetapan Pajak f. Tax Assessment Letters
Berikut adalah status permohonan banding, The status of outstanding taxation appeals,
keberatan, dan gugatan perpajakan yang masih objections and lawsuits as at December 31, 2025 is
dalam proses per 31 Desember 2025: as follows:
Tercatat sebagai
tagihan
Tahun pengembalian
pajak/ Jumlah yang pajak/Recorded as Status pada tanggal pelaporan keuangan/
Fiscal Entitas/ disengketakan/Disputed claim for tax Status as at the date of the financial
year Entity amount refund statements
2017 SBA Kurang bayar pajak - • Pajak penghasilan badan/Corporate income
penghasilan badan sebesar tax: Mengajukan PK di bulan Januari 2025./
Rp120,5 miliar/ Submitted a Judicial Review in January 2025.
Underpayment of corporate
income tax amounting to
Rp120.5 billion.
Kurang bayar pajak • Pajak penghasilan 26/Withholding tax 26:
penghasilan pasal 26 Mengajukan PK di bulan Januari
sebesar Rp4,45 miliar/ 2025./Submitted a Judicial Review in January
Underpayment of 2025.
withholding tax 26
amounting to Rp4.45 billion
respectively.
Kurang bayar PPN sebesar • PPN/VAT: Mengajukan PK di bulan Januari
Rp52,38 miliar/ 2025./Submitted a Judicial Review in January
Underpayment of VAT 2025.
amounting to Rp52.38
billion.
2017 SBB Lebih bayar pajak Rp1,468 • Pajak penghasilan badan/Corporate income
penghasilan badan sebesar tax: Perusahaan telah menerima Surat
Rp2,92 miliar/Overpayment Keputusan Banding pada bulan Oktober 2025/
of corporate income tax The Company received the Appeal Decision
amounting to Rp2.92 billion. Letter in October 2025.
Kurang bayar PPN sebesar • PPN/VAT: Perusahaan telah menerima Surat
Rp16,25 miliar/ Keputusan Banding pada bulan Oktober 2025
Underpayment VAT of dan sedang menunggu pengembalian dari
amounting to Rp16.25 Kantor Pajak./ The Company received the
billion. Appeal Decision Letter in October 2025 and
currently awaiting refund from the Tax Office.
2018 SBB Lebih bayar pajak Rp414 • Pajak penghasilan badan/Corporate income
penghasilan badan sebesar tax: Perusahaan telah menerima Surat
Rp3,48 miliar/ Keputusan Banding pada bulan Oktober 2025/
Overpayment of corporate The Company received the Appeal Decision
income tax amounting to Letter in October 2025.
Rp3.48 billion.
Kurang bayar PPN sebesar
Rp18,08 miliar/ • PPN/VAT: Mengajukan surat banding ke
Underpayment of VAT pengadilan pajak di bulan Oktober
amounting to Rp18.08 2025/Submitted tax appeal letter to the tax
billion. court in October 2025.
Page 390
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/48 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Surat Ketetapan Pajak (lanjutan) f. Tax Assessment Letters (continued)
Tercatat sebagai
Tahun tagihan
pajak/ Jumlah yang pengembalian Status pada tanggal pelaporan keuangan/
Fiscal Entitas/ disengketakan/Disputed pajak/Recorded as Status as at the date of the financial
year Entity amount claim for tax refund statements
2021 Perusahaan/ Kurang bayar pajak Rp2,797 • Pajak penghasilan pasal 22/Withholding tax
the penghasilan 22 sebesar 22: Mengajukan surat banding ke pengadilan
Company Rp2,79 miliar/ pajak di bulan Oktober 2024./Submitted tax
Underpayment of appeal letter to the tax court in October 2024.
withholding tax 22
amounting to Rp2.79 billion.
Lebih bayar PPN sebesar • PPN/VAT: Mengajukan surat banding ke
Rp1,8 miliar/ pengadilan pajak di bulan Oktober
Overpayment of VAT 2024./Submitted tax appeal letter to the tax
amounting to Rp1.8 billion. court in October 2024.
2021 SBA Lebih bayar pajak Rp40,335 • Pajak penghasilan badan/Corporate income
penghasilan badan sebesar tax: Mengajukan surat banding ke pengadilan
Rp40,34 miliar/ pajak di bulan Oktober 2024./Submitted tax
Overpayment of corporate appeal letter to the tax court in October 2024.
income tax amounting to
Rp40.34 billion.
2022 SBA Lebih bayar pajak Rp32,565 • Pajak penghasilan badan/Corporate income
penghasilan badan sebesar tax: Mengajukan surat banding ke pengadilan
Rp49,4 miliar/ pajak di bulan Maret 2026./Submitted tax
Overpayment of corporate appeal letter to the tax court in March 2026.
income tax amounting to
Rp 49,4 billion.
Kurang bayar pajak • Pajak penghasilan pasal 23/Withholding tax
penghasilan pasal 23 23: Mengajukan surat banding ke pengadilan
sebesar Rp65 miliar/ pajak di bulan Maret 2026./Submitted tax
Underpayment of appeal letter to the tax court in March 2026.
withholding tax 23
amounting to Rp65 billion.
g. Administrasi pajak di Indonesia g. Tax administration in Indonesia
Undang-Undang perpajakan yang berlaku di The taxation laws of Indonesia require that each
Indonesia mengatur bahwa masing-masing entitas company in the Group calculates and pays individual
dalam Grup menghitung dan membayar sendiri tax on the basis of self-assessment. Under the
besarnya jumlah pajak yang terutang secara prevailing regulations, Directorate General of Taxes
individu. Berdasarkan peraturan perundang- (“DGT”) may assess or amend taxes within five
undangan yang berlaku, Direktorat Jenderal Pajak years of the time the tax becomes due.
(“DJP”) dapat menetapkan atau mengubah jumlah
pajak terutang dalam jangka waktu lima tahun
sejak saat terutangnya pajak.
Pada tanggal 31 Desember 2024, Peraturan On December 31, 2024, Minister of Finance
Menteri Keuangan Republik Indonesia No. 136 Regulation Number 136 Year 2024 (“PMK-136”)
Tahun 2024 (“PMK-136”) tentang Pengenaan concerning the Imposition of Global Minimum Tax
Pajak Minimum Global (“Pilar Dua”) telah (“Pillar Two”) has been enacted and effected in
diundangkan dan ditetapkan di Indonesia yang Indonesia effective January 1, 2025.
berlaku mulai 1 Januari 2025.
Page 391
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/49 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
g. Administrasi pajak di Indonesia (lanjutan) g. Tax administration in Indonesia (continued)
Berdasarkan peraturan tersebut, berdasarkan Under the legislation, based on assessment of
penilaian pemegang saham utama, diharuskan ultimate parent company, it is required to pay in
membayar di Indonesia, pajak tambahan atas laba Indonesia, top-up tax on profits of its subsidiaries
anak perusahaannya yang dikenakan pajak that are taxed at an effective tax rate, calculated
dengan tarif pajak efektif, yang dihitung based on Pillar Two legislation, of less than 15
berdasarkan peraturan perpajakan Pilar Dua, percent. Management of ultimate parent entity is
kurang dari 15 persen. Manajemen dari pemegang continuing to assess the impact of the Pillar Two
saham utama secara berkelanjutan menilai income taxes legislation on its future consolidated
dampak peraturan pajak penghasilan Pilar Dua financial performance.
terhadap kinerja keuangan konsolidasiannya di
masa depan.
Grup tidak berekspektasi terdapat eksposur The Group does not expect a material exposure to
material terhadap pajak penghasilan Pilar Dua atas Pillar Two income taxes to these consolidated
laporan keuangan konsolidasian ini. financial statements.
19. BEBAN MASIH HARUS DIBAYAR 19. ACCRUED EXPENSES
2025 2024
Listrik (Catatan 35j) 97,579 94,727 Electricity (Note 35j)
Jasa pihak ketiga 49,133 41,381 Third party services
Pengangkutan 36,215 23,472 Freight
Iklan dan promosi 27,712 74 Promotion and advertising
Royalti tambang 15,408 12,068 Mining royalty
Jasa konsultan 13,919 17,055 Consultant fee
Sewa 7,740 10,553 Rent
Bunga 6,909 3,849 Interest
Asuransi 6,367 5,474 Insurance
Jasa tenaga kerja untuk perbaikan mesin Labour services for machine
dan lain-lain 5,605 11,082 overhaul and others
Tanggung jawab sosial Perusahaan 5,106 5,079 Corporate social responsibility
Pajak 945 2,570 Tax
Air 799 1,299 Water
Lainnya 28,725 24,184 Others
Jumlah 302,162 252,867 Total
20. PINJAMAN BANK JANGKA PENDEK 20. SHORT-TERM BANK LOANS
Rincian saldo pinjaman bank jangka pendek adalah The details of short-term bank loans are follows:
sebagai berikut:
2025 2024
Pihak ketiga: Third parties:
SCB 400,000 - SCB
Jumlah pinjaman bank jangka pendek 400,000 - Total short-term bank loans
Pihak ketiga Third parties
a) SCB Cabang Jakarta a) SCB Jakarta Branch
Perusahaan, SBB, SBA dan PLP memperoleh The Company, SBB, SBA and PLP obtained a
fasilitas Short-Term Loan dengan nilai maksimum Short-Term Loan facility with a maximum amount of
sebesar Rp400.000 dan Fasilitas Import Invoice Rp400,000 and an Import Invoice Financing Facility
Financing dan Bonds & Guarantees dengan nilai and Bonds & Guarantees with maximum amount
maksimum sebesar AS$20.000.000. Fasilitas US$20,000,000. The facility is available up to May
berlaku sampai dengan Mei 2026 dan secara 2026 and shall be automatically extended for a 12-
otomatis diperpanjang untuk periode 12 bulan. month period.
Page 392
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/50 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. PINJAMAN BANK JANGKA PENDEK (lanjutan) 20. SHORT-TERM BANK LOANS
Pihak ketiga (lanjutan) Third parties (continued)
a) SCB Cabang Jakarta (lanjutan) a) SCB Jakarta Branch (continued)
Di bulan September 2025, Perusahaan In September 2025, the Company made a
melakukan penarikan pinjaman sebesar drawdown amounting of Rp400,000. The loan
Rp400.000. Pinjaman tersebut memiliki tingkat carried an initial interest rate of 5.3%, which was
bunga awal sebesar 5,3%, yang kemudian later adjusted to 5.0% pursuant to the rollover
disesuaikan menjadi 5,0% sesuai dengan advis advice.
perpanjangan.
21. PINJAMAN BANK JANGKA PANJANG 21. LONG-TERM BANK LOANS
Saldo terutang Jumlah pembayaran Saldo terutang
per 1 Januari 2025/ di 2025/ per 31 Desember 2025/
Kreditur/ Entitas/ Outstanding balance Total repayments Perubahan non-kas/ Outstanding balance
Creditor Entity at January 1, 2025 in 2025 Non-cash changes at December 31, 2025
Pihak ketiga/Third parties
Pinjaman Sindikasi SLL/
SLL Syndicated Loan Perusahaan/the Company 1,944,097 (700,000) - 1,244,097
Dikurangi oleh/deducted by
- Biaya transaksi/
Transaction costs Perusahaan/the Company (4,240) ( - 2,199 (2,041)
Jumlah/Total 1,939,857 (700,000) 2,199 1,242,056
Bagian jangka pendek/
Current portion (400,000) (500,000)
Bagian jangka panjang
Non-current portion 1,539,857 742,056
Saldo terutang Jumlah pembayaran Saldo terutang
per 1 Januari 2024/ di 2024/ per 31 Desember 2024/
Kreditur/ Entitas/ Outstanding balance Total repayments Perubahan non-kas/ Outstanding balance
Creditor Entity at January 1, 2024 in 2024 Non-cash changes at December 31, 2024
Pihak ketiga/Third parties
Pinjaman Sindikasi SLL/
SLL Syndicated Loan Perusahaan/the Company 2,744,097 (800,000) - 1,944,097
Dikurangi oleh/deducted by
- Biaya transaksi/
Transaction costs Perusahaan/the Company (7,000)( - 2,760 (4,240)
Jumlah/Total 2,737,097 (800,000) 2,760 1,939,857
Bagian jangka pendek/
Current portion (400,000) (400,000)
Bagian jangka panjang
Non-current portion 2,337,097 1,539,857
Grup saat ini memiliki kontrak dengan tingkat bunga The Group currently has a contract whose interest rate
yang mengacu pada IndONIA (sebelumnya mengacu refer to IndONIA (previously refer to JIBOR) effective
pada JIBOR) berlaku mulai dari 23 Desember 2025. from December 23, 2025.
Tabel berikut berisi rincian semua instrumen The following table contains details of all of the financial
keuangan yang dimiliki Grup pada tanggal instruments that the Group holds as at December 31,
31 Desember 2025 yang mengacu pada IndONIA 2025 which reference to IndONIA (previously refer to
(sebelumnya mengacu pada JIBOR) : JIBOR) :
Fasilitas/ Tanggal perjanjian/ Jumlah fasilitas/ Tingkat bunga/ Tanggal jatuh tempo/
Facility Date of agreement Total facility Interest rates Maturity date
Pinjaman Sindikasi SLL/ 19 Desember/ Compunded IndONIA 17 Desember/
SLL Syndicated Loan December 2022 Rp2,744,097 + margin December 2027
Page 393
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/51 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
21. PINJAMAN BANK JANGKA PANJANG (lanjutan) 21. LONG-TERM BANK LOANS (continued)
Pinjaman Sindikasi Sustainability Linked Loan Syndicated Sustainability Linked Loan (“SLL”)
(“SLL”)
Pinjaman Sindikasi berbasis SLL merupakan Syndicated loan based on SLL represent loans from
pinjaman dari beberapa bank yang terdiri dari BNI, several banks comprising BNI, Maybank, CIMB, BTPN,
Maybank, CIMB, BTPN, Permata, DBS, CTBC, Permata, DBS, CTBC, MUFG and PT Bank Danamon
MUFG dan PT Bank Danamon Indonesia Indonesia (“Danamon”). Meanwhile, the terms for SLL as
(“Danamon”). Sedangkan untuk ketentuan SLL Sustainability Coordinator are The Hongkong and
sebagai Sustainability Coordinator adalah The Shanghai Banking Corporation Limited, PT Bank HSBC
Hongkong and Shanghai Banking Corporation Indonesia and Mandiri.
Limited, PT Bank HSBC Indonesia dan Mandiri.
Sesuai dengan Tujuan Perjanjian Kredit (“PK”) yang In accordance with Purpose of the Agreement signed on
ditandatangani pada tanggal 19 Desember 2022 yaitu December 19, 2022, namely “The debtor must use all
“Debitur harus menggunakan semua fasilitas yang facilities that will be used for the purpose of repayment
akan dipakai untuk keperluan melunasi kewajiban the existing loan owed on previous financing in the
yang terutang pada pembiayaan sebelumnya amount of the previous creditor's prepayment amount
sebesar jumlah prepayment kreditur sebelumnya stated in the previous creditor's confirmation letter,
yang dinyatakan dalam surat konfirmasi kreditur taking into account the terms and principles of
sebelumnya, dengan memperhatikan ketentuan dan SLL as stipulated in the SLL Terms”. Thus, on
kaidah SLL sebagaimana diatur dalam ketentuan December 23, 2022, the Company withdrew a
SLL”. Sehingga pada tanggal 23 Desember 2022, Syndicated SLL facility of Rp2,744,097.
Perusahaan melakukan penarikan fasilitas Sindikasi
SLL sebesar Rp2.744.097.
Ketentuan SLL menetapkan bahwa marjin bunga The terms of the SLL include an interest margin
akan disesuaikan berdasarkan pencapaian target adjustment based on the achievement of carbon
penurunan emisi karbon. Penyesuaian ini dilakukan emission reduction targets. This adjustment is
oleh Agen setiap tahun pada hari penetapan suku determined annually by the Agent on the day the interest
bunga untuk periode bunga kedua dalam periode rate is set for the second interest period of the current
berjalan. Marjin bunga yang telah disesuaikan akan period. The adjusted interest margin will be enforced
berlaku mulai dari periode bunga kuartal kedua tahun starting from the second quarter of the current year’s
tersebut, dengan mengacu pada Sertifikat Kinerja interest period, in accordance with the Sustainability
Keberlanjutan yang harus diserahkan oleh debitur Performance Certificate that must be submitted by the
dalam jangka waktu yang ditetapkan dalam debtor within the timeline specified in the SLL terms.
ketentuan SLL ini.
Pada tanggal 20 Desember 2023, perjanjian ini On December 20, 2023, the agreement has been
diamandemen untuk menyesuaikan target emisi amended to adjust the carbon emission targets.
karbon.
Pada tanggal 22 Juni 2024, Perusahaan melakukan On June 22, 2024, the Company made principal
pembayaran pokok pinjaman sebesar Rp100.000. repayment amounting to Rp100,000.
Pada tanggal 20 September 2024, perusahaan On September 20, 2024, the Company made partial
melakukan pembayaran pokok lebih awal sukarela principal voluntary repayment amounting to Rp700,000.
sebagian pinjaman sebesar Rp700.000.
Pada tanggal 19 Juni 2025, perusahaan melakukan On June 19, 2025, the Company made partial principal
pembayaran pokok lebih awal sukarela sebagian voluntary repayment amounting to Rp100,000.
pinjaman sebesar Rp100.000.
Pada tanggal 22 September 2025, perusahaan On September 22, 2025, the Company made partial
melakukan pembayaran pokok lebih awal sukarela principal voluntary repayment amounting to Rp600,000.
sebagian pinjaman sebesar Rp600.000.
Pada tanggal 23 Desember 2024, perjanjian ini On December 23, 2024, the agreement has been
diamandemen untuk menyesuaikan penurunan amended to adjust decrease in interest margin. Effective
margin bunga. Berlaku efektif tanggal December 23, 2024, there is a transfer of creditor so
23 Desember 2024, terdapat pengalihan kreditur become Syndicated loan based on SLL represent loans
sehingga pinjaman sindikasi berbasis SLL ini menjadi from several banks comprising BNI, Maybank, CIMB,
pinjaman dari beberapa bank yang terdiri dari BNI, BTPN, DBS, CTBC, MUFG and PT Bank Danamon
Maybank, CIMB, BTPN, DBS, CTBC, MUFG dan Indonesia (“Danamon”).
PT Bank Danamon Indonesia (“Danamon”).
Page 394
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/52 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
21. PINJAMAN BANK JANGKA PANJANG (lanjutan) 21. LONG-TERM BANK LOANS (continued)
Pinjaman Sindikasi Sustainability Linked Loan (“SLL”) Syndicated Sustainability Linked Loan (“SLL”)
(lanjutan) (continued)
Berlaku efektif pada tanggal 23 Desember 2025, telah Effective as of December 23, 2025, a creditor transfer
dilakukan pengalihan kreditur yang mengubah was executed, resulting in a change to the creditor
komposisi kreditur dalam pinjaman sindikasi berbasis composition of the SLL‑based syndicated loan. The
SLL. Struktur kreditur tersebut kini terdiri atas BNI, creditor structure comprises of BNI, CIMB, BTPN, DBS,
CIMB, BTPN, DBS, dan CTBC. and CTBC.
Pada tanggal 6 Januari 2026, perjanjian ini On January 6, 2026, the agreement has been amended
diamandemen untuk menyesuaikan perubahan to adjust in interest margin and interest rate benchmark.
margin bunga dan suku bunga acuan.
Fasilitas pinjaman Sindikasi memiliki persyaratan Syndicated loan imposes certain financial covenants as
financial covenants tertentu sebagai berikut: follows:
• Rasio Lancar >= 1x • Current Ratio >= 1x
• Rasio Hutang Terhadap Modal <= 2,5x • Debt to Equity Ratio <= 2.5x
• Rasio Cakupan Bunga >= 1,5x • Interest Coverage Ratio >= 1.5x
Financial covenants ini dievaluasi setiap tahun dan The financial covenant is evaluated on annual basis and
mengacu pada laporan keuangan yang relevan, yaitu according to relevant financial statement, specifically
laporan keuangan yang telah diaudit untuk tahun yang audited financial statements as at December 31 and the
berakhir pada 31 Desember. years then ending.
Pada tanggal 18 Desember 2025, Perusahaan On December 18, 2025, the Company received
memperoleh persetujuan pengesampingan temporary waiver approval for the current ratio covenants
sementara atas janji financial rasio lancar untuk for the financial reporting period ending December
periode laporan keuangan 31 Desember 2025 dari 31,2025 from the Syndication Lenders.
para keditur Sindikasi.
22. PROVISI UNTUK RESTORASI 22. PROVISION FOR RESTORATION
Akun ini merupakan cadangan untuk restorasi This account represents the provision for restoration in
sehubungan dengan aktivitas tanah pertambangan. relation to the quarry activities.
Perubahan cadangan untuk restorasi adalah sebagai Changes in the provision for restoration are as follows:
berikut:
2025 2024
Saldo awal 88,867 87,977 Beginning balance
Penambahan 12,634 7,319 Additions
Pembalikan dan penggunaan (3,500) (6,429) Reversal and usage
Saldo akhir 98,001 88,867 Ending balance
Provisi pembongkaran, reklamasi dan penutupan Provision for decommissioning, reclamation and closure
tambang merupakan provisi yang dibuat oleh Grup represents the provision set up by the Group to comply
untuk memenuhi Peraturan Pemerintah (“PP”) with the Government Regulation (“GR”) 78/2010 and
No. 78/2010 dan Keputusan Menteri No. 1827/2018 Ministerial Decree No. 1827/2018 for the reclamation and
untuk aktivitas reklamasi dan pascatambang atas mine closure activities for mining business. Management
usaha penambangan. Manajemen berpendapat is of the opinion that the accumulated provisions as at the
bahwa akumulasi provisi pada tanggal pelaporan telah reporting date are sufficient to meet the above
cukup untuk memenuhi kewajiban di atas. obligations.
Page 395
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/53 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. PROVISI JANGKA PANJANG 23. NON-CURRENT PROVISIONS
Provisi jangka panjang lainnya yang dilakukan The other non-current provisions made by the Company
Perusahaan merupakan kewajiban atas kontrak- represents long-term contractual obligations entered into
kontrak jangka panjang yang dilakukan dengan pihak with third parties in several are as at
ketiga dibeberapa area operasi Grup. Sampai dengan the Group's operations. At the issuance date of these
tanggal penerbitan laporan keuangan konsolidasian, consolidated financial statements, the parties continue to
para pihak masih terus melakukan komunikasi dan communicate and coordinate to reach an agreement on
koordinasi untuk dapat mencapai titik temu dalam hal the obligations of each party.
penyelesaian kewajiban para pihak sampai
dengan tanggal penyelesaian laporan keuangan
konsolidasian.
24. MODAL SAHAM 24. SHARE CAPITAL
Setelah selesainya PUT II melalui HMETD After the completion of the Limited Public Offering II
Perusahaan, berdasarkan Akta No. 3 tanggal through the Preemptive Rights, based on Deed
2 Agustus 2021, dari Notaris Aulia Taufani, S.H., No. 3 dated August 2, 2021 of Notary Aulia Taufani, S.H.,
yang telah diberitahukan ke Kementerian Hukum dan which has been notified to the Ministry of Law and Human
Hak Asasi Manusia Republik Indonesia berdasarkan Rights of the Republic of Indonesia based on the Receipt
Surat Penerimaan Pemberitahuan Perubahan of Notification on Amendments to Articles of Association
Anggaran Dasar No. AHU-AH.01.03-0433731 No. AHU-AH.01.03-0433731 dated August 3, 2021, the
tanggal 3 Agustus 2021, Perusahaan mengubah Company has amended several articles in the Articles of
beberapa pasal dalam Anggaran Dasar antara lain Association, among others Article 4 paragraphs 2 and 3.
Pasal 4 ayat (2) dan Pasal 4 ayat (3). Sesuai Daftar In accordance with the Company’s shareholders as at
Pemegang Saham per tanggal 31 Desember 2025 December 31, 2025, which has been issued from
yang dikeluarkan oleh PT Datindo Entrycom, sebagai PT Datindo Entrycom as Securities Administration
Biro Administrasi Efek, susunan permodalan Bureau, the composition of the Company’s share capital
Perusahaan menjadi sebagai berikut: is as follows:
2025 dan/and 2024
Jumlah Persentase Jumlah modal
saham/ kepemilikan/ disetor/
Number Percentage Total paid-up
Nama pemegang saham of shares of ownership share capital Name of shareholders
PT Semen Indonesia (Persero) Tbk 7,533,148,888 83.52% 3,766,574 PT Semen Indonesia (Persero)Tbk
Taiheiyo Cement Corporation 1,367,396,991 15.16% 683,698 Taiheiyo Cement Corporation
Publik 118,836,094 1.32% 59,419 Public
Jumlah 9,019,381,973 100.00% 4,509,691 Total
Modal ditempatkan dan disetor penuh adalah saham The shares issued and fully paid are ordinary shares which
biasa yang memberikan hak kepada pemilik untuk satu entitle the holder to carry one vote per share and to
suara per saham dan berpartisipasi dalam dividen. participate in dividends.
Komisaris dan Direksi Perusahaan tidak memiliki The Company’s Commissioners and Directors do not own
saham di Perusahaan. shares in the Company.
Page 396
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/54 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. TAMBAHAN MODAL DISETOR 25. ADDITIONAL PAID-IN CAPITAL
2025 dan/and 2024
Tambahan Biaya emisi Tambahan modal
modal disetor/ saham/ disetor neto/
Additional Issuance Additional paid-in
paid-in capital share costs capital - net
Penawaran umum Public offerings
Pertama tahun 1977 1,015 - 1,015 First in 1977
Kedua tahun 1982 1,825 - 1,825 Second in 1982
Ketiga tahun 1990 126,000 (6,835) 119,165 Third in 1990
Keempat tahun 1993 160,480 (6,800) 153,680 Fourth in 1993
Penawaran terbatas tahun 1994 328,410 (19,821) 308,589 Rights issue in 1994
Penawaran terbatas tanpa HMETD
dalam rangka restrukturisasi Private placement in relation
utang tahun 2001 3,716,760 - 3,716,760 to debt restructuring in 2001
Penawaran terbatas dengan Rights issue
HMETD dalam rangka percepatan in relation to early loan
pembayaran pinjaman tahun 2021 2,441,668 (14,702) 2,426,966 repayment in 2021
Jumlah 6,776,158 (48,158) 6,728,000 Total
Pembagian saham Distribution of bonus
bonus tahun 1997 (410,512) - (410,512) shares in 1997
Eliminasi saldo defisit Elimination of deficit balance
pada kuasi reorganisasi in quasi-reorganisation
tahun 2010 (Catatan 1a) (1,303,213) - (1,303,213) in 2010 (Note 1a)
Difference in values of
restructuring transactions of
Selisih nilai transaksi restrukturisasi entities under
entitas sepengendali (114,928) - (114,928) common control
Reversal differences in
values of restructuring
Pembalikan selisih nilai transaksi transactions of entities
restrukturisasi entitas pengendali 114,928 - 114,928 under common control
Saldo per 31 Desember 2025 Balance as at December 31, 2025
dan 2024 5,062,433 (48,158) 5,014,275 and 2024
26. PENDAPATAN 26. REVENUE
2025 2024 .
Semen 9,723,649 10,494,354 Cement
Beton siap pakai 848,912 1,150,736 Readymix concrete
Agregat 127,896 130,467 Agregate
Jasa konstruksi lainnya 36,793 43,421 Other construction services
10,737,250 11,818,978
Pihak ketiga 942,760 1,200,303 Third parties
Pihak berelasi (Catatan 35c) 9,794,490 10,618,675 Related parties (Note 35c)
10,737,250 11,818,978
2025 2024 .
Aset kontrak Contract assets
(diakui sebagai piutang usaha) (recognised as trade receivables)
Jasa konstruksi lainnya 1,290 2,686 Other construction services
Untuk tahun yang berakhir pada tanggal 31 Desember For the year ended December 31, 2025 revenue of
2025 pendapatan sebesar Rp36.793 (2024: approximately Rp36,793 (2024: Rp43,421) has been
Rp43.421) diakui secara overtime dan Rp10.700.457 recognised by overtime and Rp10,700,457 (2024:
(2024: Rp11.775.557) diakui pada titik waktu tertentu. Rp11,775,557) at point in time.
Page 397
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/55 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. PENDAPATAN (lanjutan) 26. REVENUE (continued)
Untuk tahun yang berakhir pada 31 Desember 2025, For the year ended December 31, 2025, sales to PT
penjualan ke PT Semen Indonesia (Persero) Tbk Semen Indonesia (Persero) Tbk represented 84.23%
mewakili 84,23% (2024: 75,46%) dari total penjualan (2024: 75.46%) of the Group’s total consolidated sales
konsolidasian Grup (Catatan 35c). Hal ini karena (Note 35c). This is due to the appointment of PT Semen
penunjukkan PT Semen Indonesia (Persero) Tbk Indonesia (Persero) Tbk as the sole distributor since
sebagai distributor tunggal sejak tanggal 1 Oktober October 1, 2020 (Note 37d) .
2020 (Catatan 37d).
Tabel berikut menunjukkan jumlah agregat dari harga The following table shows the aggregate amount of the
transaksi yang dialokasikan untuk kewajiban transaction price allocated to performance obligation that
pelaksanaan yang tidak dipenuhi (atau tidak dipenuhi are unsatisfied (or partially unsatisfied) as of the end of
sebagian) pada akhir tahun pelaporan: the reporting years.
2025 2024 .
Jasa konstruksi lainnya - 3,765 Other construction services
Manajemen mengharapkan 100% (2024: 100%) dari Management expects that 100% (2024: 100%) of the
harga transaksi yang dialokasikan untuk kontrak yang transaction price allocated to the unsatisfied contract as
belum selesai pada tanggal 31 Desember 2025 akan at December 31, 2025 will be recognized as revenue
diakui sebagai pendapatan pada tahun pelaporan during the next reporting year amounting to RpNil (2024:
berikutnya sebesar RpNil (2024: Rp3.765). Rp3,765).
27. BEBAN POKOK PENDAPATAN 27. COST OF REVENUE
2025 2024 .
Persediaan bahan baku Raw materials inventories
Awal tahun 78,837 91,387 At beginning of year
Pembelian 206,822 338,887 Purchases
Akhir tahun (81,932) (78,837) At end of year
Bahan baku yang digunakan 203,727 351,437 Raw materials used
Biaya pabrikasi 6,766,515 7,245,148 Manufacturing costs
Gaji dan upah 574,371 811,796 Salaries and wages
Penyusutan dan deplesi Depreciation and depletion
(Catatan 12) 659,171 663,326 (Note 12)
Penyusutan aset hak-guna (Catatan 13) 105,756 162,373 Right-of-use assets depreciation (Note 13)
Jumlah biaya produksi 8,309,540 9,234,080 Total production costs
Persediaan barang dalam proses Work in process
Awal tahun 26,286 21,272 At beginning of year
Akhir tahun (23,041) (26,286) At end of year
Beban pokok produksi 8,312,785 9,229,066 Cost of goods manufactured
Persediaan barang jadi Finished goods inventories
Awal tahun 410,743 444,770 At beginning of year
Akhir tahun (402,914) (410,743) At end of year
Jumlah 8,320,614 9,263,093 Total
Tidak ada pembelian barang dari satu pemasok yang No purchase of goods from one supplier that exceeded
melebihi 10% dari jumlah pendapatan konsolidasian. 10% of the total consolidated revenue.
28. BEBAN DISTRIBUSI DAN PENJUALAN 28. DISTRIBUTION AND SELLING EXPENSES
a. Distribusi a. Distribution
2025 2024 .
Ongkos angkut - domestik 798,133 843,630 Outbound freight - domestic
Ongkos angkut - ekspor 37,835 47,165 Outbound freight - export
Sub jumlah 835,968 890,795 Subtotal
Page 398
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/56 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. BEBAN DISTRIBUSI DAN PENJUALAN (lanjutan) 28. DISTRIBUTION AND SELLING (continued)
b. Penjualan b. Selling
2025 2024 .
Gaji, upah dan tunjangan 51,011 40,119 Salaries, wages and allowances
Perjanjian Layanan Terkelola 40,235 - Managed Service Agreement
Iklan dan promosi 23,958 1,208 Promotion and advertising
Biaya tenaga kerja outsource 8,287 5,555 Labour outsourcing expense
Jasa profesional 4,167 4,258 Professional fees
Perjalanan 2,352 591 Travelling
Konferensi dan rapat 2,343 924 Conferences and meetings
Sewa 2,062 3,413 Rent
Bahan bakar 1,555 991 Fuel
Penyusutan dan deplesi (Catatan 12) 22 27 Depreciation and depletion (Note 12)
Lainnya 5,242 6,839 Others
Sub jumlah 141,234 63,925 Subtotal
Jumlah 977,202 954,720 Total
29. BEBAN UMUM DAN ADMINISTRASI 29. GENERAL AND ADMINISTRATIVE EXPENSES
2025 2024 .
Gaji, upah dan tunjangan 157,089 210,865 Salaries, wages and allowances
Biaya tenaga kerja outsource 39,566 33,910 Labour outsourcing expenses
Jasa profesional 24,162 24,911 Professional fees
Donasi dan representasi 22,696 18,853 Donation and representation
Pemeliharaan data dan sistem, Data maintenance and system,
proyek regional dan shared services 15,074 15,503 regional project and shared services
Konferensi dan rapat 11,225 7,814 Conferences and meetings
Penyusutan aset hak-guna (Catatan 13) 8,738 9,069 Right-of-use assets depreciation (Note 13)
Perjalanan 7,464 12,736 Travelling
Biaya bank 6,525 3,102 Bank charges
Sewa 5,087 3,183 Rent
Lisensi dan izin 3,538 1,744 License and permit
Pendidikan, pelatihan dan pengembangan 2,195 3,372 Education, training and development
Perbaikan dan pemeliharaan 2,018 2,394 Repairs and maintenance
Penyusutan dan deplesi (Catatan 12) 1,149 1,192 Depreciation and depletion (Note 12)
(Pemulihan) cadangan kerugian kredit (Recovery) allowance for expected credit
ekspektasian (Catatan 6 dan 7) (10,749) 2,354 losses (Notes 6 and 7)
Lainnya 13,595 14,421 Others
Jumlah 309,372 365,423 Total
30. LAINNYA 30. OTHERS
2025 2024 .
Tagihan dan denda pajak 29,329 19,947 Claims and tax penalties
Lainnya (21,831) (11,291) Others - net
Jumlah 7,498 8,656 Total
31. BEBAN KEUANGAN 31. FINANCE COSTS
2025 2024 .
Bunga pinjaman 137,204 221,186 Loans interest
Bunga sewa pembiayaan (Catatan 13b) 15,429 15,573 Finance lease interest (Note 13b)
Lainnya 6,388 3,745 Others
Jumlah 159,021 240,504 Total
Page 399
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/57 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. LABA BERSIH PER SAHAM 32. EARNINGS PER SHARE
Perhitungan laba bersih per saham dasar dan dilusian The calculation of basic and diluted earnings per share is
didasarkan pada data berikut: based on the following data:
2025 2024 .
Laba tahun berjalan yang dapat Profit for the year attributable
diatribusikan pada pemilik entitas induk 658,742 745,090 to owners of the parent entity
Lembar saham Number of shares
Rata-rata tertimbang saham Weighted average number of shares
untuk perhitungan laba bersih for the computation of basic
per saham dasar 9,019,381,973 9,019,381,973 earnings per share
Laba bersih per saham dasar Basic earnings per share
(dalam Rupiah penuh) 73 83 (in full Rupiah amount)
Grup tidak memiliki instrumen saham biasa yang The Group did not have dilutive potential ordinary shares
berpotensi bersifat dilutif untuk tahun yang berakhir during years ended December 31, 2025 and 2024.
pada tanggal 31 Desember 2025 dan 2024.
33. SALDO LABA 33. RETAINED EARNINGS
Saldo laba yang ditentukan penggunaannya Appropriated retained earnings
Berdasarkan Undang-undang Perseroan Terbatas Under the Indonesian Limited Liability Company Law,
Indonesia, Perusahaan disyaratkan untuk the Company is required to set up at least 20% of the
menetapkan setidaknya 20% dari modal yang issued and paid up capital as a statutory reserve.
diterbitkan dan disetor sebagai cadangan wajib. Grup The Group has established an appropriated
telah membuat saldo laba dicadangkan sebesar retained earnings amounting to Rp901,938 as at
Rp901.938 pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024.
2024.
Dividen Dividends
Berdasarkan Rapat Umum Pemegang Saham Based on the Annual General Meeting of Shareholders
Tahunan tanggal 25 Juni 2025, Perusahaan on June 25, 2025, the Company declared total final
mengumumkan total dividen final untuk tahun 2024 dividends for the 2024 financial year of Rp372,537
sebesar Rp372.537 yang sudah dibayarkan sebesar which has been paid amounting to Rp363,167 on
Rp363.167 pada tanggal 23 Juli 2025. Berdasarkan July 23, 2025. Based on the Annual General Meeting of
Rapat Umum Pemegang Saham Tahunan tanggal Shareholders on May 31, 2024, the Company declared
31 Mei 2024, Perusahaan mengumumkan total dividen total final dividends for the 2023 financial year of
final untuk tahun 2023 sebesar Rp268.394, yang Rp268,394, which has been paid amounting to
sudah dibayarkan sebesar Rp262.226 pada tanggal Rp262,226 on June 27, 2024.
27 Juni 2024.
34. LIABILITAS IMBALAN KERJA 34. EMPLOYEE BENEFITS OBLIGATION
a. Liabilitas imbalan kerja jangka pendek a. Short-term employee benefits
Akun ini merupakan liabilitas imbalan kerja atas This account represents the employee benefits
pensiun, bonus, transportasi pegawai dan liability for pensions, bonuses, employee transport
imbalan atas biaya personal lain yang jatuh tempo and other personal expenses and benefits which are
kurang dari satu tahun. due within one year.
2025 2024
Bonus dan THR 112,606 111,740 Bonus and festive benefits
Bagian jangka pendek dari liabilitas Current portion of the long-term
imbalan kerja jangka panjang 90,055 98,656 employee benefits obligation
Lain-lain 32,611 37,809 Others
Jumlah 235,272 248,205 Total
Page 400
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/58 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. LIABILITAS IMBALAN KERJA (lanjutan) 34. EMPLOYEE BENEFITS OBLIGATION (continued)
b. Liabilitas imbalan kerja jangka panjang b. Long-term employee benefits
Liabilitas imbalan kerja jangka panjang yang The balance of long-term employee benefits
tercatat di laporan posisi keuangan Grup yang obligation included in the Group’s statement of
timbul dari program pensiun imbalan pasti, financial position arising from the defined benefit
imbalan pascakerja lainnya dan penghargaan pension plan, other post-employment benefits and
masa kerja jangka panjang adalah sebagai the long-service award is as follows:
berikut:
2025 2024
Imbalan pascakerja lain 461,519 501,645 Other post-employment benefits
Imbalan kerja jangka panjang Other long-term employee
lainnya 75,339 159,477 benefits
536,858 661,122
Bagian jangka pendek dari liabilitas Current portion of the long-term
Imbalan kerja jangka panjang (90,055) (98,656) employee benefits obligation
Jumlah 446,803 562,466 Total
Beban imbalan kerja jangka panjang Grup yang The Group’s long-term employee benefit expenses
dibebankan di laba rugi dengan detail sebagai which were charged to the profit or loss have the
berikut: following details:
2025 2024 .
Program pensiun imbalan pasti 13,891 15,895 Defined benefits pension plan
Imbalan pascakerja lain 24,923 63,272 Other post-employment benefits
Imbalan kerja jangka panjang lainnya (75,139) 55,718 Other long-term employee benefits
Jumlah (36,325) 134,885 Total
Komponen ekuitas lain tercatat di laporan posisi The other equity components included in the Group’s
keuangan Grup sebelum dampak pajak adalah statement of financial position before tax impact are
sebagai berikut: as follows:
2025 2024
Saldo awal 369,983 283,963 Beginning balance
Pengukuran kembali Remeasurement recognised
diakui sebagai pendapatan as other comprehensive
komprehensif lainnya, akibat income, due to
Effect of changes in demographic -
- Perubahan demografis (649) - assumptions
- Perubahan asumsi keuangan 24,797 944 Changes in financial assumptions -
- Penyesuaian pengalaman 12,145 94,791 Experience adjustment -
Imbal hasil atas aset program Returns on plan assets
(tidak termasuk pendapatan bunga) 10,931 30,133 (excluding interest income)
Perubahan dampak batas atas aset Changes in effect of asset ceiling
(tidak termasuk pendapatan bunga) (52,663) (39,848) (excluding interest income)
Saldo akhir 364,544 369,983 Ending balance
Page 401
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/59 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. LIABILITAS IMBALAN KERJA (lanjutan) 34. EMPLOYEE BENEFITS OBLIGATION (continued)
b. Liabilitas imbalan kerja jangka panjang b. Long-term employee benefits (continued)
(lanjutan)
Beban penyediaan liabilitas imbalan pascakerja The cost of providing the post-employment benefits
Grup pada tanggal 31 Desember 2025 dihitung obligation for the Group as at December 31, 2025
oleh KKA I Gde Sarmaja, FSAI dan Rekan was calculated by KKA I Gde Sarmaja, FSAI dan
(2024: KKA Santhi Devi dan Ardianto Handoyo) Rekan (2024: KKA Santhi Devi dan Ardianto
dengan menggunakan asumsi utama sebagai Handoyo) using the following key assumptions:
berikut:
Umur pensiun normal 55 tahun/years Normal pension age
Tingkat kenaikan gaji 3.0% (2024: 3.0%) per tahun/per year Salary growth rate
Tingkat diskonto 6.25% - 7% (2024: 6.5% - 7%) per tahun/per year Discount rate
Tingkat biaya kesehatan 15% (2024: 15%) per tahun/per year Medical cost rate
Harga emas RpNil (2024: Rp1,420,080) Gold price
Tingkat kenaikan harga emas Nil% (2024: 5%) per tahun/per year Gold price increase rate
Tingkat mortalitas TMI’19 Mortality rate
Tingkat cacat 10.0% dari tingkat mortalitas/from mortality rate Disability rate
Tingkat pengunduran diri 6.0% untuk karyawan sebelum usia 30 tahun dan akan menurun Resignation rate
sampai 0.0% pada usia 2 tahun sebelum usia pensiun normal/
6.0% for employees below the age of 30 years old, decreasing
to 0.0% two years prior to the normal retirement age
Program pensiun imbalan pasti Defined benefits pension plan
Grup menyelenggarakan program pensiun The Group established a defined benefits pension
manfaat pasti untuk semua karyawan tetap yang plan covering all of its permanent employees
dipekerjakan sebelum tahun 2004. Manfaat employed prior to 2004. The plan provides pension
pensiun yang akan dibayar dihitung berdasarkan benefits computed based on basic pension salaries
penghasilan dasar pensiun dan masa kerja and the employee’s years of service. The pension
karyawan. Program pensiun ini dikelola oleh Dana plan is managed by Dana Pensiun Semen Cibinong
Pensiun Semen Cibinong (“DPSC”) yang telah (“DPSC”), which was approved by the Minister of
disahkan Menteri Keuangan Republik Indonesia Finance of the Republic of Indonesia in his Decision
dengan Surat Keputusannya No. KEP- Letter No. KEP-003/KM.17/1996 dated January 8,
003/KM.17/1996 tanggal 8 Januari 1996 dan 1996 and the latest changes are based on the Decree
perubahan terakhir berdasarkan Keputusan of the Board of Commissioners of the Financial
Dewan Komisioner Otoritas Jasa Keuangan Services Authority Number: KEP-324/NB.11/2020
Nomor: KEP-324/NB.11/2020 tentang concerning Ratification of Pension Fund regulations
Pengesahan atas peraturan Dana Pensiun dari from the Solusi Bangun Indonesia Pension Fund
Dana Pensiun Solusi Bangun Indonesia (“DPSBI”) (“DPSBI”) (formerly the Cibinong Semen Pension
(sebelumnya Dana Pensiun Semen Cibinong - Fund - DPSC). The Company is responsible for
DPSC). Seluruh kewajiban pendanaan dana funding all pension plan liabilities.
pensiun menjadi tanggung jawab Perusahaan.
Detail beban pensiun imbalan pasti yang The details of the defined benefits pension plan
dibebankan di laba rugi adalah sebagai berikut: expenses charged to the profit or loss are as follows:
2025 2024 .
Biaya jasa kini 13,891 15,895 Current service costs
Liabilitas sehubungan dengan program pensiun Liabilities related to defined benefits pension plan
imbalan pasti adalah sebagai berikut: programs benefits are as follows:
2025 2024 .
Nilai kini liabilitas 474,818 456,761 Present value of liability
Nilai wajar aset program dana pensiun (509,496) (538,732) Fair value of pension plan assets
Dampak pembatasan aset 34,678 81,971 Effect on asset ceiling
Jumlah - - Total
Page 402
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/60 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. LIABILITAS IMBALAN KERJA (lanjutan) 34. EMPLOYEE BENEFITS OBLIGATION (continued)
b. Liabilitas imbalan kerja jangka panjang b. Long-term employee benefits (continued)
(lanjutan)
Program pensiun imbalan pasti (lanjutan) Defined benefits pension plan (continued)
Mutasi nilai kini liabilitas adalah sebagai berikut: Movements in the present value of liabilities are as
follows:
2025 2024 .
Awal tahun 456,761 468,419 Beginning of year
Biaya jasa kini 13,891 15,895 Current service costs
Biaya bunga 27,299 30,412 Interest costs
Pembayaran manfaat (60,334) (70,344) Benefits paid
Pengukuran kembali Remeasurement
Effect of changes in demographic -
- Perubahan demografis (552) - assumptions
- Perubahan asumsi keuangan 14,585 2,851 Changes in financial assumptions -
- Penyesuaian pengalaman 23,168 9,528 Experience adjustment -
Akhir tahun 474,818 456,761 End of year
Mutasi nilai wajar aset program dana pensiun The movements in the fair value of pension plan
adalah sebagai berikut: assets are as follows:
2025 2024 .
Awal tahun 538,732 583,710 Beginning of year
Penghasilan bunga 32,668 36,940 Interest income
Kontribusi yang dibayarkan Perusahaan 9,360 18,559 Contribution paid by the Company
Imbal hasil atas aset program (10,931) (30,133) Return on plan assets
Pembayaran manfaat (60,333) (70,344) Benefit payments
Akhir tahun 509,496 538,732 End of year
Mutasi program pensiun imbalan pasti adalah Movements in the defined benefits pension plan are
sebagai berikut: as follows:
2025 2024 .
Awal tahun - - Beginning of year
Biaya jasa kini 13,891 15,895 Current service costs
Iuran dibayarkan oleh Perusahaan (9,360) (18,559) Contribution paid by the Company
Pengukuran kembali diakui Remeasurement recognised
sebagai pendapatan as other comprehensive
komprehensif lainnya, akibat income, due to
Effect of changes in demographic -
- Perubahan demografis (552) - assumptions
- Perubahan asumsi keuangan 14,585 2,851 Changes in financial assumptions -
- Penyesuaian pengalaman 23,168 9,528 Experience adjustment -
Imbal hasil atas aset program Returns on plan assets
(tidak termasuk pendapatan bunga) 10,931 30,133 (excluding interest income)
Perubahan dampak batas atas aset Changes in effect of asset ceiling
(tidak termasuk pendapatan bunga) (52,663) (39,848) (excluding interest income)
Akhir tahun - - End of year
Kategori-kategori utama dari aset program dana The major categories of pension plan assets as
pensiun sebagai persentase dari nilai wajar total percentages of the fair value of the total plan assets
aset program dana pensiun adalah sebagai are as follows:
berikut:
2025 % 2024 %
Kas dan setara kas Cash and cash equivalents
Deposito berjangka 344,893 68% 355,000 66% Time deposits
Kuotasi harga pasar Quoted market price
Saham 1 0% - 0% Shares
Obligasi negara 164,602 32% 183,732 34% Government bonds
Jumlah 509,496 100% 538,732 100% Total
Page 403
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/61 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. LIABILITAS IMBALAN KERJA (lanjutan) 34. EMPLOYEE BENEFITS OBLIGATION (continued)
b. Liabilitas imbalan kerja jangka panjang b. Long-term employee benefits (continued)
(lanjutan)
Program pensiun imbalan pasti (lanjutan) Defined benefits pension plan (continued)
Asumsi aktuarial yang signifikan untuk penentuan Significant actuarial assumptions for the
kewajiban imbalan pasti adalah tingkat diskonto determination of the defined obligation are discount
dan kenaikan gaji yang diharapkan. Sensitivitas rate and expected salary increase and mortality. The
analisis di bawah ini ditentukan berdasarkan sensitivity analysis below has been determined
masing-masing perubahan asumsi yang mungkin based on plausible changes to the respective
terjadi pada akhir tahun pelaporan, dengan semua assumptions occurring at the end of the reporting
asumsi lain konstan. year, while holding all other assumptions constant.
Analisis sensitivitas kuantitatif untuk asumsi yang A quantitative sensitivity analysis for significant
signifikan pada tanggal 31 Desember 2025 dan assumptions as at December 31, 2025 and 2024 is
2024 sebagai berikut: as follows:
Jika tingkat diskonto lebih tinggi (lebih rendah) If the discount rate is 1% higher (lower), the defined
1%, kewajiban imbalan pasti akan menurun benefit obligation will decrease by Rp14,453
sebesar Rp14.453 (meningkat sebesar Rp15.643) (increase by Rp15,643) (2024: decrease by
(2024: berkurang sebesar Rp11.883 (meningkat Rp11,883 (increase by Rp12,586)).
sebesar Rp12.586)).
Jika pertumbuhan gaji yang diharapkan naik If the expected salary growth increases (decreases)
(turun) sebesar 1%, kewajiban imbalan pasti akan by 1%, the defined benefit obligation will increase by
meningkat sebesar Rp13.261 (menurun sebesar Rp13,261 (decrease by Rp12,827) (2024: increase
Rp12.827) (2024: meningkat sebesar Rp12.165 by Rp12,165 (decrease by Rp11,757)).
(turun sebesar Rp11.757)).
2025
Dalam waktu 12 bulan berikutnya Within the next 12 months (the next annual
(tahun laporan tahun berikutnya) 100,818 reporting year)
Antara 1 dan 5 tahun 345,994 Between 1 and 5 years
Antara 5 dan 10 tahun 141,737 Between 5 and 10 years
Di atas 10 tahun 46,113 Beyond 10 years
Durasi rata-rata program liabilitas manfaat pasti di The average duration of the defined benefits plan
akhir tahun laporan adalah 2,31 tahun. liability at the end of the reporting year is 2.31 years.
Pada tahun 2006, Grup menyelenggarakan In 2006, the Group established a defined
program pensiun iuran pasti untuk semua contribution pension plan to cover its permanent
karyawan tetapnya yang dipekerjakan setelah employees employed after January 1, 2004 which is
tanggal 1 Januari 2004, yang dikelola oleh Dana managed by Dana Pensiun Lembaga Keuangan
Pensiun Lembaga Keuangan (“DPLK”) AIA. (“DPLK”) AIA. Contribution is made monthly by the
Kontribusi dilakukan oleh Perusahaan setiap Company at a rate of 9.8% of the monthly basic
bulan sebesar 9,8% dari gaji pokok bulanan salaries of those employees.
karyawan yang bersangkutan.
Jumlah kontribusi yang dibayarkan kepada The contribution paid to the defined contribution plan
program iuran pasti (DPLK AIA) untuk tahun yang (DPLK AIA) for the year ended December 31, 2025
berakhir pada tanggal 31 Desember 2025 sebesar amounted to Rp28,520 (2024: Rp29,418).
Rp28.520 (2024: Rp29.418).
Imbalan pascakerja lain Other post-employment benefits
Grup juga mengakui tambahan kewajiban The Group also recognises the cost of providing
manfaat pekerja selain program pensiun sesuai other long-term employment benefits in accordance
kebijakan Grup berupa kekurangan antara with the Group’s policies such as benefits shortages
imbalan pascakerja berdasarkan program provided by the pension plan against the benefits
pensiun dengan imbalan berdasarkan kebijakan based on the Group’s policy and post-employment
Grup dan imbalan pascakerja berdasarkan benefits in accordance with the subsidiaries policies
kebijakan entitas anak (Undang-undang (Labour Law No. 13/2003, No. 6/2023 and
Ketenagakerjaan No. 13/2003, No. 6/2023 dan Government Regulation No. 35/2021).
Peraturan Pemerintah No. 35/2021).
Page 404
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/62 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. LIABILITAS IMBALAN KERJA (lanjutan) 34. EMPLOYEE BENEFITS OBLIGATION (continued)
b. Liabilitas imbalan kerja jangka panjang b. Long-term employee benefits (continued)
(lanjutan)
Imbalan pascakerja lain (lanjutan) Other post-employment benefits (continued)
Beban imbalan pascakerja lain yang diakui di laba Amounts recognised in profit or loss in respect of
rugi adalah: other post-employment benefits are as follows:
2025 2024 .
Biaya jasa kini dan lainnya 25,044 29,194 Current service costs and others
Biaya jasa lalu atas perubahan imbalan (30,535) - Past service costs due to plan amendments
Biaya bunga 30,414 34,078 Interest costs
Jumlah 24,923 63,272 Total
Biaya jasa lalu atas perubahan imbalan Past service costs due to plan amendments are
sehubungan dengan perubahan kebijakan jumlah related to the change in policy on benefit payments.
manfaat yang dibayarkan.
Mutasi nilai kini imbalan pascakerja lain adalah Movements in the present value of the other post-
sebagai berikut: employment benefits are as follows:
2025 2024 .
Awal tahun 501,645 407,948 Beginning of year
Biaya jasa kini 25,044 29,194 Current service costs
Biaya jasa lalu atas perubahan imbalan (30,535) - Past service costs due to plan amendment
Biaya bunga 30,414 34,078 Interest costs
Pembayaran manfaat (64,141) (52,931) Benefits paid
Pengukuran kembali diakui Remeasurement recognised
sebagai pendapatan as other comprehensive
komprehensif lainnya, akibat income, due to
Effect of changes in demographic -
- Perubahan demografis (97) - assumptions
- Perubahan asumsi keuangan 10,212 (1,907) Changes in financial assumptions -
- Penyesuaian pengalaman (11,023) 85,263 Experience adjustment -
Akhir tahun 461,519 501,645 End of year
Asumsi aktuarial yang signifikan untuk penentuan Significant actuarial assumptions for the
kewajiban imbalan pascakerja lain adalah tingkat determination of the other post-employment benefits
diskonto dan kenaikan gaji yang diharapkan. are discount rate and expected salary increase. The
Sensitivitas analisis di bawah ini ditentukan sensitivity analysis below has been determined
berdasarkan masing-masing perubahan asumsi based on plausible changes to the respective
yang mungkin terjadi pada akhir tahun pelaporan, assumptions occurring at the end of the reporting
dengan semua asumsi lain konstan. year, while holding all other assumptions constant.
Jika tingkat diskonto lebih tinggi (lebih rendah) If the discount rate is 1% higher (lower), the other
1%, kewajiban imbalan pascakerja lain akan post-employee benefits will decrease by Rp25,558
berkurang sebesar Rp25.558 (meningkat sebesar (increase by Rp28,873) (2024: decrease by
Rp28.873) (2024: berkurang sebesar Rp25.243 Rp25,243 (increase by Rp28,951)).
(meningkat sebesar Rp28.951)).
Jika pertumbuhan gaji yang diharapkan naik If the expected salary growth increases (decreases)
(turun) sebesar 1%, kewajiban imbalan by 1%, the other post-employee benefits will
pascakerja lain akan meningkat sebesar increase by Rp18,655 (decrease by Rp21,213)
Rp18.655 (berkurang sebesar Rp21.213) (2024: increase by Rp22,683 (decrease by
(2024: meningkat sebesar Rp22.683 (berkurang Rp30,152)).
sebesar Rp30.152)).
Page 405
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/63 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. LIABILITAS IMBALAN KERJA (lanjutan) 34. EMPLOYEE BENEFITS OBLIGATION (continued)
b. Liabilitas imbalan kerja jangka panjang b. Long-term employee benefits (continued)
(lanjutan)
Imbalan pascakerja lain (lanjutan) Other post-employment benefits (continued)
Jatuh tempo liabilitas imbalan pascakerja lain The maturity of other post-employment benefits
pada 31 Desember 2025 adalah sebagai berikut: liability as at December 31, 2025 is as follows:
2025
Dalam waktu 12 bulan berikutnya Within the next 12 months (the next annual
(tahun laporan tahun berikutnya) 75,495 reporting year)
Antara 1 dan 5 tahun 243,709 Between 1 and 5 years
Antara 5 dan 10 tahun 116,852 Between 5 and 10 years
Di atas 10 tahun 724,371 Beyond 10 years
Durasi rata-rata program imbalan pascakerja lain The average duration of the other post-employment
di akhir tahun laporan adalah 3,81 tahun. benefits at the end of the reporting year is 3.81 years.
Imbalan kerja jangka panjang lainnya Other long-term employee benefits
Grup memberikan penghargaan masa kerja The Group provides long-service awards to
jangka panjang kepada karyawan yang mencapai employees who have rendered five years of service,
masa kerja 5 tahun, dan setiap 5 tahun and for every five years of service thereafter.
berikutnya.
Jumlah yang diakui di laba rugi sehubungan Amounts recognised in the profit or loss in respect of
dengan penghargaan masa kerja jangka panjang long-service award benefits are as follows:
adalah:
2025 2024 .
Biaya jasa kini 4,855 5,697 Current service costs
Biaya jasa lalu (76,714) - Past service costs
Biaya bunga 5,098 9,570 Interest costs
Pengukuran kembali, akibat Remeasurement recognised, due to
Effect of changes in demographic -
- Perubahan demografis (251) - assumptions
- Perubahan asumsi keuangan 1,447 112 Changes in financial assumptions -
- Penyesuaian pengalaman (9,574) 40,339 Experience adjustment -
Jumlah (75,139) 55,718 Total
Mutasi liabilitas penghargaan masa kerja jangka Movements in long-service award benefits liability
panjang adalah sebagai berikut: are as follows:
2025 2024 .
Awal tahun 159,477 114,897 Beginning of year
Biaya jasa kini 4,855 5,697 Current service costs
Biaya jasa lalu (76,714) - Past service costs
Biaya bunga 5,098 9,570 Interest costs
Pembayaran manfaat (8,999) (11,138) Benefits paid
Pengukuran kembali, akibat Remeasurement recognised, due to
Effect of changes in demographic -
- Perubahan demografis (251) - assumptions
- Perubahan asumsi keuangan 1,447 112 Changes in financial assumptions -
- Penyesuaian pengalaman (9,574) 40,339 Experience adjustment -
Akhir tahun 75,339 159,477 End of year
Page 406
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/64 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. LIABILITAS IMBALAN KERJA (lanjutan) 34. EMPLOYEE BENEFITS OBLIGATION (continued)
b. Liabilitas imbalan kerja jangka panjang b. Long-term employee benefits (continued)
(lanjutan)
Imbalan kerja jangka panjang lainnya (lanjutan) Other long-term employee benefits (continued)
Asumsi aktuarial yang signifikan untuk penentuan Significant actuarial assumptions for the
kewajiban penghargaan masa kerja jangka determination of the long-service award benefits
panjang adalah tingkat diskonto dan kenaikan gaji liability are discount rate and expected salary
yang diharapkan. Sensitivitas analisis di bawah ini increase. The sensitivity analysis below has been
ditentukan berdasarkan masing-masing determined based on plausible changes to the
perubahan asumsi yang mungkin terjadi pada respective assumptions occurring at the end of the
akhir tahun pelaporan, dengan semua asumsi lain reporting year, while holding all other assumptions
konstan. constant.
Jika tingkat diskonto lebih tinggi (lebih rendah) If the discount rate is 1% higher (lower), the other
1%, kewajiban imbalan kerja jangka panjang long-term employee benefits will decrease by
lainnya akan berkurang sebesar Rp3.009 Rp3,009 (increase by Rp3,287) (2024: decrease by
(meningkat sebesar Rp3.287) (2024: berkurang Rp6,460 (increase by Rp7,096)).
sebesar Rp6.460 (meningkat sebesar Rp7.096)).
Jika pertumbuhan gaji yang diharapkan naik If the expected salary growth increases (decreases)
(turun) sebesar 1%, kewajiban imbalan by 1%, the other long-term employee
kerja jangka panjang lainnya akan benefits will increase by RpNil (decrease by RpNil)
meningkat sebesar RpNil (berkurang sebesar (2024: increase by Rp5,537 (decrease by Rp5,156)).
RpNil) (2024: meningkat sebesar Rp5.537
(berkurang sebesar Rp5.156)).
Jatuh tempo liabilitas penghargaan masa kerja The maturity of long-service award liability as at
jangka panjang pada tanggal 31 Desember 2025 December 31, 2025 is as follows:
adalah sebagai berikut:
2025
Dalam waktu 12 bulan berikutnya Within the next 12 months (the next annual
(laporan tahunan tahun berikutnya) 14,559 reporting year)
Antara 1 dan 5 tahun 46,920 Between 1 and 5 years
Antara 5 dan 10 tahun 41,230 Between 5 and 10 years
Di atas 10 tahun 44,296 Beyond 10 years
Durasi rata-rata liabilitas penghargaan masa kerja The average duration of the long-service award
jangka panjang di akhir tahun laporan adalah 3,89 liability at the end of the reporting year is 3.89 years.
tahun.
c. Manajemen risiko terkait program imbalan c. Risk management related to employee benefit
kerja program
Grup terekspos dengan beberapa risiko melalui The Group is exposed to a number of risks through
program imbalan pascakerja dan imbalan jangka its post-employment and other long-term benefits.
panjang lainnya. Risiko yang paling signifikan The most significant risks are as follows:
adalah sebagai berikut:
Page 407
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/65 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. LIABILITAS IMBALAN KERJA (lanjutan) 34. EMPLOYEE BENEFITS OBLIGATION (continued)
c. Manajemen risiko terkait program imbalan c. Risk management related to employee benefit
kerja (lanjutan) program (continued)
Volatilitas aset Asset volatility
Dalam memenuhi kewajiban imbalan kerja, In order to fulfill the Group’s employment benefit
Grup menggunakan dana yang dihasilkan dari obligations, the Group uses funds generated from
kegiatan operasi dan investasi pada instrumen its operations and those invested in government
obligasi Negara yang terdaftar di Bursa Efek bonds listed on the Indonesian Stock Exchange.
Indonesia. Grup juga selalu menjaga kecukupan The Group also maintains fund sufficiency to
dana untuk melindungi kepastian Grup dalam prevent the Group from default in fulfilling its
memenuhi kewajiban manfaat karyawan di obligation to employees in the future.
masa depan.
Perubahan imbal hasil obligasi Changes in bond yields
Penurunan imbal hasil obligasi korporasi akan A decrease in corporate bond yields will increase
meningkatkan liabilitas program, walaupun hal plan liabilities, although this will be partially offset by
ini akan saling hapus secara sebagian dengan an increase in the value of the Company’s bond
kenaikan dari nilai obligasi yang dimiliki holdings in its pension plan assets.
Perusahaan didalam aset program dana
pensiun.
Kontribusi yang diharapkan untuk program Expected contributions to post-employment benefit
imbalan pascakerja plans
Pada tanggal 31 Desember 2025, Grup As at December 31, 2025 the Group expects to
diharapkan membayar iuran sebesar Rp7.147 make a contribution amounting to Rp7,147 to
untuk program manfaat pasti selama tahun defined benefit plans during the next financial year.
anggaran berikutnya.
35. SIFAT DAN TRANSAKSI PIHAK BERELASI 35. NATURE OF RELATIONSHIPS AND TRANSACTIONS
WITH RELATED PARTIES
Sifat hubungan dengan pihak berelasi Nature of relationships with related parties
Sifat hubungan/Relationship Pihak berelasi/Related parties
• Pemegang saham utama Perusahaan - PT Semen Indonesia (Persero) Tbk
dan pemegang saham mayoritas
Ultimate parent company and
majority shareholder
• Entitas sepengendali: - PT Industri Kemasan Semen Gresik
Anak perusahaan PT Semen Indonesia (Persero) Tbk/ - PT Semen Indonesia Beton
Entities under common control: - PT Varia Usaha Bahari
Subsidiaries of PT Semen Indonesia (Persero) Tbk - SI International Trading Pte Ltd
- PT Semen Indonesia Distributor
- PT Semen Indonesia Logistik
- PT Semen Indonesia International
- PT Semen Padang
- PT Sinergi Informatika Semen Indonesia
- PT Semen Tonasa
- PT Varia Usaha Beton
- PT United Tractors Semen Gresik
- PT Semen Gresik (Persero) Tbk
- PT Varia Usaha Lintas Segara
- PT Varia Usaha Dharma Segara
- PT Semen Baturaja (Persero) Tbk
- SIIB
• Entitas sepengendali: - PT Waskita Karya (Persero) Tbk
Badan Usaha Milik Negara (BUMN)/ - PT Waskita Beton Precast Tbk
Entities under common control: - PT Hutama Karya (Persero)
State-Owned Enterprise (SOE) - PT Pertamina (Persero)
- PT Pertamina Hulu Mahakam
- PT Adhi Karya (Persero) Tbk
- PT Adhi Persada Beton
- PT Adhi Persada Gedung
- PT Dahana (Persero)
Page 408
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/66 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. SIFAT DAN TRANSAKSI PIHAK BERELASI 35. NATURE OF RELATIONSHIPS AND TRANSACTIONS
(lanjutan) WITH RELATED PARTIES (continued)
Sifat hubungan dengan pihak berelasi (lanjutan) Nature of relationships with related parties
(continued)
Sifat hubungan/Relationship Pihak berelasi/Related parties
• Entitas sepengendali: (lanjutan) - PT Hakaaston
Badan Usaha Milik Negara (BUMN)/ - PT Pembangunan Perumahan (Persero) Tbk
Entities under common control: (continued) - PT Pembangunan Perumahan Presisi
State-Owned Enterprise (SOE) - PT Wijaya Karya (Persero) Tbk
- PT Wijaya Karya Beton Tbk
- PT Wijaya Karya Bangunan Gedung
- PT Kereta Api Indonesia (Persero)
- PT Pelabuhan Indonesia (Persero)
- PT Petrokimia Gresik (Persero)
- PT PLN (Persero)
- PT Telkom Indonesia (Persero) Tbk
- PT PGAS Solution
- PT Aneka Tambang Tbk
- Saka Indonesia Pangkah Limited
- Mandiri
- BNI
- BRI
- PT Asuransi Jasa Indonesia (Persero)
- PT Asuransi Jiwa Inhealth Indonesia
- PT Brantas Abipraya (Persero)
- PT Sucofindo (Persero)
- PT Aerofood Indonesia
- PT Pertamina EP
- PT Pertamina Patra Niaga
- PT Pertamina Hulu Energi
- PT Jasa Marga (Persero) Tbk
- PT Bukit Energi Servis Terpadu
- PT Lamong Energi Indonesia
- PT Berkah Multi Cargo
- PT Infomedia Nusantara
- PT Berlian Manyar Sejahtera
- PT Pertagas Niaga
- PT Timah Investasi Mineral
- PT Multi Terminal Indonesia
- PT Rekadaya Elektrika
- PT Atha Daya Coalindo
- PT PLN Nusantara Power
- PT Mitra Kiara Indonesia
- PT Sinergi Investama Indonesia
- PT Sinergi Mitra Investama
• Entitas adalah suatu program imbalan pasca - DPSBI
kerja untuk imbalan kerja dari Perusahaan/
The entity is a post-employment benefit plan
for the benefit of employees of the Company
• Personil manajemen kunci/ - Dewan Komisaris dan Direksi Perusahaan dan entitas anak/
Key management personnel Boards of Commissioners and Directors of the Company and
its subsidiaries
Transaksi-transaksi pihak berelasi Transactions with related parties
Dalam kegiatan usaha yang normal, Grup melakukan In the normal course of business, the Group has entered
transaksi tertentu dengan pihak berelasi, yang into certain transactions with related parties, including the
meliputi antara lain: following:
a. Grup memberikan manfaat pada Komisaris dan a. The Group provides benefits to the Boards of
Direktur Perusahaan sebagai berikut: Commissioners and Directors of the Company as
follows:
2025 2024 .
Direksi 13,408 26,337 Directors
Komisaris 6,611 7,060 Commissioners
Jumlah 20,019 33,397 Total
Semua kompensasi yang diberikan bersifat All of the compensation provided is short-term in
jangka pendek. nature.
b. Program imbalan pascakerja Grup dikelola oleh b. The Group’s post-employment benefits plan is
DPSBI yang telah diungkapkan pada Catatan 34. managed by DPSBI as disclosed in Note 34.
Page 409
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/67 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. SIFAT DAN TRANSAKSI PIHAK BERELASI 35. NATURE OF RELATIONSHIPS AND TRANSACTIONS
(lanjutan) WITH RELATED PARTIES (continued)
Transaksi-transaksi pihak berelasi (lanjutan) Transactions with related parties (continued)
c. Rincian pendapatan dari pihak berelasi sebagai c. The details of revenue earned from related parties
berikut: are as follows:
2025 2024 .
PT Semen Indonesia (Persero) Tbk 9,044,131 8,919,028 PT Semen Indonesia (Persero) Tbk
SI International Trading Pte Ltd 571,397 627,222 SI International Trading Pte Ltd
PT Semen Padang 97,626 901,071 PT Semen Padang
PT Pembangunan Perumahan
(Persero) Tbk 46,277 69,717 PT Pembangunan Perumahan (Persero) Tbk
PT Varia Usaha Beton 12,975 5,771 PT Varia Usaha Beton
PT Mitra Kiara Indonesia 5,427 39,042 PT Mitra Kiara Indonesia
PT Brantas Abipraya (Persero) 3,708 10,766 PT Brantas Abipraya (Persero)
PT Waskita Karya (Persero) Tbk 3,614 - PT Waskita Karya (Persero) Tbk
PT Semen Tonasa 3,570 9,531 PT Semen Tonasa
PT Semen Baturaja (Persero) Tbk 1,489 - PT Semen Baturaja (Persero) Tbk
PT Semen Indonesia Distributor 1,160 840 PT Semen Indonesia Distributor
Lainnya 3,116 35,687 Others
Jumlah 9,794,490 10,618,675 Total
Pendapatan yang diperoleh dari pihak berelasi Revenue earned from related parties constituted in
pada tanggal 31 Desember 2025 sebesar 91,22% December 31, 2025 amounted to 91.22% (2024:
(2024: 89,84%) dari jumlah pendapatan. 89.84%) of total revenue.
d. Rincian pembelian barang dan jasa dari pihak d. The details of goods and services purchases with
berelasi sebagai berikut: related parties are as follows:
2025 2024 .
Dicatat dalam beban pokok Recorded in cost of revenue and
pendapatan dan beban usaha operating expenses
PT PLN (Persero) 1,075,957 1,122,689 PT PLN (Persero)
PT Semen Indonesia Logistik 573,608 510,234 PT Semen Indonesia Logistik
PT Semen Indonesia (Persero) Tbk 360,037 100,398 PT Semen Indonesia (Persero) Tbk
PT Semen Padang 350,403 591,854 PT Semen Padang
PT Pertamina Patra Niaga 277,427 322,235 PT Pertamina Patra Niaga
PT Hutama Karya 76,441 493,229 PT Hutama Karya
PT Dahana (Persero) 71,493 66,017 PT Dahana (Persero)
PT Asuransi Jiwa Inhealth Indonesia 68,610 49,882 PT Asuransi Jiwa Inhealth Indonesia
PT Kereta Api Indonesia (Persero) 66,590 83,065 PT Kereta Api Indonesia (Persero)
SI International Trading Pte Ltd 57,267 87,465 SI International Trading Pte Ltd
PT United Tractors Semen Gresik 49,426 7,549 PT United Tractors Semen Gresik
PT Industri Kemasan Semen Gresik 38,778 703 PT Industri Kemasan Semen Gresik
PT Asuransi Jasa Indonesia (Persero) 33,486 33,486 PT Asuransi Jasa Indonesia (Persero)
PT Sinergi Informatika Semen Indonesia 32,665 32,646 PT Sinergi Informatika Semen Indonesia
PT Petrokimia Gresik (Persero) 31,082 29,420 PT Petrokimia Gresik (Persero)
PT Pelabuhan Indonesia (Persero) 30,146 32,908 PT Pelabuhan Indonesia (Persero)
PT Bukit Energi Servis Terpadu 28,620 28,166 PT Bukit Energi Servis Terpadu
PT Sinergi Mitra Investama 22,020 290 PT Sinergi Mitra Investama
PT Semen Indonesia Beton 12,995 13,710 PT Semen Indonesia Beton
Pertagas Niaga 12,469 13,145 PT Pertagas Niaga
PT Semen Gresik (Persero) Tbk 12,458 4,950 PT Semen Gresik (Persero) Tbk
PT Varia Usaha Bahari 11,649 14,384 PT Varia Usaha Bahari
PT Telkom Indonesia (Persero) Tbk 6,493 9,517 PT Telkom Indonesia (Persero) Tbk
PT Lamong Energi Indonesia 5,730 6,139 PT Lamong Energi Indonesia
PT Semen Baturaja (Persero) Tbk 5,163 143,251 PT Semen Baturaja (Persero) Tbk
Sucofindo (Persero) 3,579 3,496 PT Sucofindo (Persero)
PT Varia Usaha Beton 2,919 - PT Varia Usaha Beton
PT Varia Usaha Lintas Sagara 2,025 9,951 PT Varia Usaha Lintas Sagara
PT Mitra Kiara Indonesia 1,402 2,617 PT Mitra Kiara Indonesia
PT Semen Tonasa 1,123 61,083 PT Semen Tonasa
Lainnya 4,270 24,533 Others
Jumlah 3,326,331 3,899,012 Total
Persentase terhadap jumlah beban Percentage of total cost of revenue
pokok dan usaha 34.62% 36.84% and expenses
Page 410
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/68 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. SIFAT DAN TRANSAKSI PIHAK BERELASI 35. NATURE OF RELATIONSHIPS AND TRANSACTIONS
(lanjutan) WITH RELATED PARTIES (continued)
Transaksi-transaksi pihak berelasi (lanjutan) Transactions with related parties (continued)
e. Rincian saldo kas di bank dari pihak berelasi e. The details of cash in bank balances with related
disajikan di Catatan 5. parties are shown in Note 5.
f. Rincian saldo piutang lain-lain dari pihak berelasi f. The details of other receivables balances with
sebagai berikut: related parties are as follows:
2025 2024
Dicatat dalam piutang lain-lain
(Catatan 7) Recorded in other receivables (Note 7)
PT Pertamina Hulu Mahakam 151,437 86,425 PT Pertamina Hulu Mahakam
PT Semen Indonesia (Persero) Tbk 26,598 25,726 PT Semen Indonesia (Persero) Tbk
PT Pertamina EP 11,108 7,361 PT Pertamina EP
PT Semen Baturaja (Persero) Tbk 9,922 2,703 PT Semen Baturaja (Persero) Tbk
PT Semen Padang 6,634 3,150 PT Semen Padang
PT Semen Gresik (Persero) Tbk 4,074 70 PT Semen Gresik (Persero) Tbk
SI International Trading Pte Ltd 4,002 1,090 SI International Trading Pte Ltd
PT Mitra Kiara Indonesia 2,976 1,583 PT Mitra Kiara Indonesia
PT Semen Indonesia Logistik 2,494 1 PT Semen Indonesia Logistik
PT Semen Tonasa 2,492 807 PT Semen Tonasa
PT Asuransi Jasa Indonesia
(Persero) 2,393 2,393 PT Asuransi Jasa Indonesia (Persero)
PT Pertamina (Persero) 1,006 14,656 PT Pertamina (Persero)
Lainnya 1,297 2,133 Others
Jumlah 226,433 148,098 Total
Cadangan kerugian kredit Allowance for expected credit
ekspektasian - (257) losses
Jumlah 226,433 147,841 Total
Persentase terhadap jumlah aset 1.11% 0.70% Percentage of total assets
g. Rincian saldo piutang usaha dari pihak berelasi g. The details of trade receivables balances with
sebagai berikut: related parties are as follows:
2025 2024
Dicatat dalam piutang usaha
(Catatan 6) Recorded in trade receivables (Note 6)
PT Semen Indonesia (Persero) Tbk 1,591,911 1,560,634 PT Semen Indonesia (Persero) Tbk
SI International Trading Pte Ltd 144,421 128,476 SI International Trading Pte Ltd
PT Semen Padang 67,273 441,612 PT Semen Padang
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk 49,236 73,145 (Persero) Tbk
PT Mitra Kiara Indonesia 39,147 43,144 PT Mitra Kiara Indonesia
PT Adhi Persada Beton 16,832 24,526 PT Adhi Persada Beton
PT Wijaya Karya Bangunan Gedung 6,117 11,730 PT Wijaya Karya Bangunan Gedung
PT Varia Usaha Beton 4,929 2,695 PT Varia Usaha Beton
PT Brantas Abipraya (Persero) 4,783 6,339 PT Brantas Abipraya (Persero)
PT Waskita Karya (Persero) Tbk 4,564 1,306 PT Waskita Karya (Persero) Tbk
PT Hakaaston 4,327 4,327 PT Hakaaston
PT Semen Tonasa 3,972 10,323 PT Semen Tonasa
PT Hutama Karya (Persero) 3,639 20,160 PT Hutama Karya (Persero)
PT Adhi Karya (Persero) Tbk 2,622 3,339 PT Adhi Karya (Persero) Tbk
PT Wijaya Karya Beton Tbk 1,754 7,691 PT Wijaya Karya Beton Tbk
PT Adhi Persada Gedung 1,690 1,693 PT Adhi Persada Gedung
PT Semen Baturaja (Persero) Tbk 1,657 - PT Semen Baturaja (Persero) Tbk
PT Wijaya Karya (Persero) Tbk 1,578 6,277 PT Wijaya Karya (Persero) Tbk
Lainnya 1,850 10,259 Others
Jumlahmlah 1,952,302 2,357,676 Total
Total
Page 411
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/69 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. SIFAT DAN TRANSAKSI PIHAK BERELASI 35. NATURE OF RELATIONSHIPS AND TRANSACTIONS
(lanjutan) WITH RELATED PARTIES (continued)
Transaksi-transaksi pihak berelasi (lanjutan) Transactions with related parties (continued)
g. Rincian saldo piutang usaha dari pihak berelasi g. The details of trade receivables balances with
sebagai berikut: (lanjutan) related parties are as follows: (continued)
2025 2024
Cadangan kerugian kredit Allowance for expected credit
ekspektasian (41,950) (40,188) losses
Jumlah 1,910,352 2,317,488 Total
Persentase terhadap jumlah aset 9.37% 11.01% Percentage of total assets
h. Rincian saldo utang usaha kepada pihak berelasi h. The details of trade payables balances with related
sebagai berikut: parties are as follows:
2025 2024
Dicatat dalam utang usaha
(Catatan 16) Recorded in trade payables (Note 16)
PT Semen Padang 165,787 136,752 PT Semen Padang
PT Semen Indonesia Logistik 148,621 166,734 PT Semen Indonesia Logistik
PT Semen Indonesia (Persero) Tbk 127,978 554,577 PT Semen Indonesia (Persero) Tbk
PT Hutama Karya (Persero) 102,938 39,600 PT Hutama Karya (Persero)
SI International Trading Pte Ltd 66,264 65,542 SI International Trading Pte Ltd
PT Dahana (Persero) 31,949 38,852 PT Dahana (Persero)
United Tractors Semen Gresik 28,225 4,286 United Tractors Semen Gresik
PT Pertamina Patra Niaga 24,279 38,230 PT Pertamina Patra Niaga
PT Industri Kemasan Semen Gresik 18,149 739 PT Industri Kemasan Semen Gresik
PT Petrokimia Gresik 17,973 14,992 PT Petrokimia Gresik
PT Kereta Api Indonesia (Persero) 11,334 11,511 PT Kereta Api Indonesia (Persero)
PT Pertagas Niaga 9,107 7,596 PT Pertagas Niaga
PT Semen Tonasa 8,075 211,678 PT Semen Tonasa
PT Bukit Energi Servis Terpadu 7,942 10,785 PT Bukit Energi Servis Terpadu
PT Sinergi Menara Investama 3,800 45 PT Sinergi Menara Investama
PT Varia Usaha Bahari 3,558 4,260 PT Varia Usaha Bahari
PT Sinergi Informatika Semen
Indonesia 3,406 11,755 PT Sinergi Informatika Semen Indonesia
PT Pelabuhan Indonesia (Persero) 1,996 4,372 PT Pelabuhan Indonesia (Persero)
PT Sucofindo (Persero) 1,281 2,104 PT Sucofindo (Persero)
Lainnya 2,121 77,331 Others
Jumlah 784,783 1,401,741 Total
Persentase terhadap jumlah liabilitas 10.94% 17.24% Percentage of total liabilities
i. Rincian saldo utang lain-lain kepada pihak i. The details of other payables balances with related
berelasi sebagai berikut: parties are as follows:
2025 2024
Dicatat dalam utang lain-lain Recorded in other payables
(Catatan 17, 37c) (Notes 17, 37c)
SIIB 130,602 121,648 SIIB
PT Semen Padang 34,004 6,241 PT Semen Padang
PT Semen Gresik (Persero) Tbk 20,442 - PT Semen Gresik (Persero) Tbk
PT Semen Indonesia (Persero) Tbk 5,697 - PT Semen Indonesia (Persero) Tbk
PT Semen Baturaja (Persero) Tbk 3,271 2 PT Semen Baturaja (Persero) Tbk
BNI 1,659 533 BNI
PT Waskita Karya (Persero) Tbk 1,440 - PT Waskita Karya (Persero) Tbk
PT Pembangunan Perumahan Presisi 1,371 457 PT Pembangunan Perumahan Presisi
Lainnya 1,256 1,293 Others
Jumlah 199,742 130,174 Total
Persentase terhadap jumlah liabilitas 2.78% 1.60% Percentage of total liabilities
Page 412
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/70 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. SIFAT DAN TRANSAKSI PIHAK BERELASI 35. NATURE OF RELATIONSHIPS AND TRANSACTIONS
(lanjutan) WITH RELATED PARTIES (continued)
j. Rincian saldo beban masih harus dibayar kepada j. The details of accrued expenses balances with
pihak berelasi sebagai berikut: related parties are as follows:
2025 2024
Dicatat dalam beban masih harus
dibayar (Catatan 19) Recorded in accrued expenses (Note 19)
PT PLN (Persero) 97,579 94,727 PT PLN (Persero)
Persentase terhadap jumlah liabilitas 1.36% 1.16% Percentage of total liabilities
k. Rincian saldo liabilitas sewa kepada pihak k. The details of lease liabilities balances with related
berelasi sebagai berikut: parties are as follows:
2025 2024
PT Semen Indonesia Beton 26,340 24,227 PT Semen Indonesia Beton
PT Pelabuhan Indonesia (Persero) 7,466 6,959 PT Pelabuhan Indonesia (Persero)
PT Telkom Indonesia (Persero) Tbk 2,219 6,947 PT Telkom Indonesia (Persero) Tbk
PT Sinergi Mitra Investama 270 - PT Sinergi Mitra Investama
Jumlah 36,295 38,133 Total
Persentase terhadap jumlah liabilitas 0.51% 0.47% Percentage of total liabilities
Piutang, utang dan liabilitas sewa di atas yang berasal The above receivables, payables and lease liabilities
dari penjualan dan pembelian barang dan jasa akan from the sales and purchases of goods and services are
diselesaikan berdasarkan persyaratan kredit normal settled under normal credit terms and the Group’s pricing
dan tidak dikenakan bunga, dan kebijakan Grup policy related to the transactions with related parties is
mengenai penentuan harga sehubungan dengan set based on contracted prices or agreement between
transaksi dengan pihak berelasi ditentukan parties.
berdasarkan kontrak atau perjanjian diantara para
pihak.
36. INFORMASI SEGMEN USAHA 36. BUSINESS SEGMENT INFORMATION
Segmen usaha Business segment
Untuk tujuan pelaporan manajemen, saat ini Grup For management reporting purposes, the Group is
dibagi dalam tiga divisi operasi semen; beton siap currently organised into three operating divisions
pakai dan tambang agregat; dan jasa konstruksi cement; readymix concrete and aggregate quarry; and
lainnya. Divisi-divisi tersebut menjadi dasar pelaporan other construction services. These divisions are the
informasi segmen Grup. basis on which the Group reports its segment
information.
Kegiatan utama divisi tersebut terdiri dari: The principal activities of these divisions consist of:
- Semen: produksi dan distribusi semen; - Cement: production and distribution of cement;
- Beton siap pakai dan tambang agregat: produksi - Readymix concrete and aggregate quarry:
beton siap pakai dan agregat; dan production of readymix concrete and aggregate;
and
- Jasa konstruksi lainnya. - Other construction services.
Transaksi antar segmen dilakukan dengan syarat dan Transactions between segments are carried out at
kondisi yang sesuai dengan persetujuan antar agreed terms between the companies.
perusahaan.
Page 413
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/71 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. INFORMASI SEGMEN USAHA (lanjutan) 36. BUSINESS SEGMENT INFORMATION (continued)
Segmen usaha (lanjutan) Business segment (continued)
Berikut ini adalah informasi segmen berdasarkan Segment information based on business segment is
segmen usaha: presented below:
2025
Beton siap pakai
dan tambang
agregat/ Jasa
Readymix konstruksi
concrete and lainnya/Other
Semen/ aggregate construction Jumlah/ Eliminasi/ Neto/
Cement quarry services Total Eliminations Net
Pendapatan 9,723,649 976,844 40,751 10,741,244 (3,994) 10,737,250 Revenue
Pendapatan antar segmen 224,838 9,153 18,458 252,449 (252,449) - Intersegment revenue
Jumlah pendapatan 9,948,487 985,997 59,209 10,993,693 (256,443) 10,737,250 Total revenue
Beban pokok pendapatan (7,661,322) (836,577) (66,411) (8,564,310) 243,696 (8,320,614) Cost of revenue
Beban usaha Operating expenses
Distribusi dan penjualan (778,270) (194,712) (5,277) (978,259) 1,057 (977,202) Distribution and selling
Umum dan administrasi (301,629) (6,729) (1,015) (309,373) 1 (309,372) General and administrative
Rugi selisih kurs (30,176) (97) - (30,273) 17 (30,256) Foreign exchange loss
Lainnya - bersih (1,818) (2,265) (1,569) (5,652) (1,846) (7,498) Others- net
Penghasilan keuangan 4,305 2,058 41 6,404 (566) 5,838 Finance income
Beban keuangan (149,588) (10,339) - (159,927) 906 (159,021) Finance costs
Laba (rugi) segmen sebelum pajak 1,029,989 (62,664) (15,022) 952,303 (13,178) 939,125 Segment profit (loss) before tax
Beban pajak penghasilan (275,889) (4,494) - (280,383) - (280,383) Income tax expense
INFORMASI LAINNYA OTHER INFORMATION
Aset segmen 23,269,367 926,451 114,141 24,309,959 (3,930,458) 20,379,501 Segment assets
Liabilitas segmen (7,535,394) (789,269) (166,156) (8,490,819) 1,315,937 (7,174,882) Segment liabilities
Penambahan aset tetap 358,320 11,941 - 370,261 - 370,261 Additions to fixed assets
Penambahan aset hak-guna 17,323 105,151 - 122,474 - 122,474 Additions to right-of-use assets
Penyusutan dan deplesi (624,180) (20,672) (2,189) (647,041) (13,301) (660,342) Depreciation and depletion
Penyusutan aset hak-guna (50,029) (64,467) (1,057) (115,553) 1,059 (114,494) Depreciation of right-of-use assets
Amortisasi (48) - - (48) - (48) Amortization
2024
Beton siap pakai
dan tambang
agregat/ Jasa
Readymix konstruksi
concrete and lainnya/Other
Semen/ aggregate construction Jumlah/ Eliminasi/ Neto/
Cement quarry services Total Eliminations Net
Pendapatan 10,494,354 1,281,055 47,556 11,822,965 (3,987) 11,818,978 Revenue
Pendapatan antar segmen 364,425 7,349 7,600 379,374 (379,374) - Intersegment revenue
Jumlah pendapatan 10,858,779 1,288,404 55,156 12,202,339 (383,361) 11,818,978 Total revenue
Beban pokok pendapatan (8,461,109) (1,113,946) (58,353) (9,633,408) 370,315 (9,263,093) Cost of revenue
Beban usaha Operating expenses
Distribusi dan penjualan (735,712) (213,643) (6,425) (955,780) 1,060 (954,720) Distribution and selling
Umum dan administrasi (339,034) (24,812) (1,600) (365,446) 23 (365,423) General and administrative
Laba selisih kurs 24,338 468 - 24,806 13 24,819 Foreign exchange gain
Rugi penghapusan aset tetap - - (264) (264) - (264) Loss from write-off of fixed asset
Lainnya - bersih (5,823) 1,684 (2,513) (6,652) (2,004) (8,656) Others- net
Penghasilan keuangan 18,659 2,396 108 21,163 (15,618) 5,545 Finance income
Beban keuangan (250,701) (5,873) - (256,574) 16,070 (240,504) Finance costs
Laba (rugi) segmen sebelum pajak 1,109,397 (65,322) (13,891) 1,030,184 (13,502) 1,016,682 Segment profit (loss) before tax
Beban pajak penghasilan (273,518) 2,267 - (271,251) (341) (271,592) Income tax expense
INFORMASI LAINNYA OTHER INFORMATION
Aset segmen 24,136,391 1,069,387 117,156 25,322,934 (4,276,582) 21,046,352 Segment assets
Liabilitas segmen (8,788,510) (867,122) (152,058) (9,807,690) 1,675,448 (8,132,242) Segment liabilities
Penambahan aset tetap 724,391 1,766 4,072 730,229 - 730,229 Additions to fixed assets
Penambahan aset hak-guna 235,926 53,204 - 289,130 - 289,130 Additions to right-of-use assets
Penyusutan dan deplesi (625,658) (21,415) (4,171) (651,244) (13,301) (664,545) Depreciation and depletion
Penyusutan aset hak-guna (123,147) (48,295) (1,059) (172,501) 1,059 (171,442) Depreciation of right-of-use assets
Amortisasi (111) - - (111) - (111) Amortization
Segmen geografis Geographical segment
Grup beroperasi dan berproduksi di Jawa dan luar The Group’s operations and production are located both
Jawa, Indonesia. in and outside Java, Indonesia.
Tabel berikut menunjukkan distribusi pendapatan The following table shows the distribution of the Group’s
konsolidasian Grup berdasarkan segmen geografis consolidated revenue by geographical segments,
tanpa memperhatikan tempat barang dan jasa irrespective of the goods and services produced:
diproduksi:
2025 2024
Lokal Domestic
Jawa 7,368,998 7,801,027 Java
Area lain di luar Jawa 2,796,855 3,391,208 Other areas outside Java
Ekspor 571,397 626,743 Export
Jumlah 10,737,250 11,818,978 Total
Page 414
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/72 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. INFORMASI SEGMEN USAHA (lanjutan) 36. BUSINESS SEGMENT INFORMATION (continued)
Segmen geografis (lanjutan) Geographical segment (continued)
Seluruh aset tidak lancar selain instrumen keuangan All non-current assets other than financial instruments
dan aset pajak tangguhan berada di Indonesia. Grup and deferred tax assets are domiciled in Indonesia. The
tidak memiliki aset dan hak imbalan kerja yang Group has no employment benefit assets and rights
muncul dari kontrak asuransi. arising from insurance contracts.
37. IKATAN, PERJANJIAN DAN KONTINJENSI 37. COMMITMENTS, AGREEMENTS AND CONTINGENCY
a. Fasilitas kredit a. Credit facilities
Grup memiliki fasilitas kredit berupa Letter of The Group has credit facilities of Letter of Credit
Credit (”L/C”) dan bank garansi dari beberapa (“L/C”) and bank guarantees from some banks.
bank.
Pada tanggal 31 Desember 2025, Grup memiliki As at December 31, 2025, the Group had outstanding
saldo L/C sebesar Rp17.647 (2024: Rp42.415). L/C amounting to Rp17,647 (2024: Rp42,415).
Pada tanggal 31 Desember 2025, Grup memiliki As December 31, 2025, the Group has
saldo bank garansi sebesar Rp42.189 outstanding bank guarantees amounting to Rp42,189
(31 Desember 2024: Rp72.854). (December 31, 2024: Rp72,854).
b. Perjanjian pasokan Batubara b. Coal supply agreements
Grup memiliki perjanjian pasokan batubara The Group has coal supply agreements with several
dengan beberapa perusahaan pemasok batubara major and medium coal suppliers for yearly and long-
besar dan menengah untuk perjanjian pasokan term volume supply agreements. The agreements
kuantitas tahunan dan jangka panjang. stipulate, among other things, the yearly base price
Perjanjian-perjanjian tersebut mencakup antara and price adjustment, coal specification, yearly
lain, harga dasar tahunan dan penyesuaian quantity supplied, and transfer of risk and rights
harga, spesifikasi batubara, kuantitas pasokan between buyer and seller.
tahunan, pengalihan risiko dan hak antara
pembeli dan penjual.
c. Perjanjian kesanggupan dengan SIIB c. Promissory agreement with SIIB
Pada tanggal 11 Desember 2019, Perusahaan On December 11, 2019, the Company entered into a
menandatangani perjanjian kesanggupan dengan promissory agreement with SIIB, whereby SIIB will
SIIB, dimana SIIB akan mengganti kerugian reimburse the Group’s certain future tax losses
perpajakan tertentu Grup di masa yang akan related to matters occurring prior to acquisition on
datang atas kasus pajak yang terjadi sebelum January 31, 2019.
akuisisi tanggal 31 Januari 2019.
Berdasarkan Perjanjian Jual Beli Saham (“SPPA”) Based on Shares Sale and Purchase Agreement (the
antara SIIB dan Holderfin B.V., The Netherlands “SPPA”) between SIIB and Holderfin B.V., The
(“Holderfin”) Tanggal 12 November 2018. Netherlands (“Holderfin”), dated November 12, 2018.
Holderfin memberikan garansi dan kompensasi Holderfin gives warranty and indemnifies SIIB for the
kepada SIIB untuk hal-hal terkait perpajakan Grup Group’s tax-related matters occurring prior to the
yang terjadi sebelum akuisisi saham yang dimiliki acquisition of Holderfin’s shares in the Group by SIIB.
Holderfin di Grup oleh SIIB. Holderfin akan Holderfin will reimburse SIIB 80.64% of the tax
mengganti SIIB 80,64% dari jumlah kerugian losses, including penalties, tax consultant fees and
perpajakan dan biaya konsultan perpajakan dan other reasonable fees.
biaya wajar lainnya.
Sebagai akibat dari SSPA, Perusahaan As the result of the SSPA, the Company requires
membutuhkan persetujuan dari Holderfin dalam Holderfin’s approval or consent when dealing with tax
berurusan dengan hal-hal yang terkait dengan case related matters.
kasus perpajakan.
Page 415
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/73 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
37. IKATAN, PERJANJIAN DAN KONTINJENSI 37. COMMITMENTS, AGREEMENTS AND
(lanjutan) CONTINGENCY (continued)
c. Perjanjian kesanggupan dengan SIIB c. Promissory agreement with SIIB (continued)
(lanjutan)
Manajemen menentukan sebagai akibat Management determined that due to the
efektifnya perjanjian kesanggupan, mulai 2019, effectiveness of the promissory agreement, starting
setiap kasus perpajakan tertentu yang in 2019, any unfavourable certain tax case results in
menghasilkan kerugian terhadap Grup yang dapat the Group eligible to be reimbursed to SIIB are
ditagihkan ke SIIB dicatat sebagai “keuntungan recorded as “other income” in profit or loss.
lain-lain” di laba rugi.
d. Perjanjian distributor Tunggal d. Sole distributor agreement
Pada tanggal 3 September 2020, Perusahaan dan On September 3, 2020, the Company and SBA
SBA menandatangani perjanjian dengan entered into an agreement with PT Semen Indonesia
PT Semen Indonesia (Persero), untuk menjalin (Persero), to establish cooperation by appointing
kerja sama dengan menunjuk PT Semen PT Semen Indonesia (Persero) Tbk as the sole
Indonesia (Persero) Tbk sebagai distributor distributor. This agreement is valid from
tunggal. Perjanjian ini berlaku dari tanggal October 1, 2020 until October 1, 2025. On September
1 Oktober 2020 sampai dengan 1 Oktober 2025. 30, 2025, this agreement was amended to extend the
Pada tanggal 30 September 2025, perjanjian ini term until October 1, 2030.
diamandemen untuk memperpanjang jangka
waktu menjadi 1 Oktober 2030.
e. Pajak karbon e. Carbon tax
Kebijakan pajak karbon dijalankan secara The carbon tax policy is implemented in stages. The
bertahap. Tarif pajak karbon ditetapkan lebih carbon tax rate is set higher or equal to the market
tinggi atau sama dengan harga pasar, yaitu price, which is a minimum of Rp30/kg carbon dioxide
minimal Rp30/kg karbon dioksida ekuivalen. equivalent. The implementation of the carbon tax
Penerapan pajak karbon dimulai pada tanggal began on April 1, 2022 in the coal-fired power plant
1 April 2022 di sektor PLTU batubara dengan sector with an emission scheme (cap and tax). The
skema batas emisi (cap and tax). Implementasi full implementation of carbon trading and the
perdagangan karbon secara penuh dan expansion of carbon taxation occurring in stages
perluasan sektor pemajakan karbon dengan according to the readiness of the relevant sectors are
penahapan sesuai kesiapan sektor terkait masih still awaiting the implementation guidelines.
menunggu ketentuan implementasi.
f. Ikatan konstruksi f. Construction commitment
Grup telah menandatangani perjanjian signifikan The Group has entered into a significant agreement
dengan PT Hutama Karya (Persero) pada tanggal with PT Hutama Karya (Persero) dated in December
29 Desember 2021 untuk proyek konstruksi, 29, 2021 for a construction project, with a
dengan nilai kontrak total sebesar Rp1.118.500. total contract value of Rp1,118,500. The outstanding
Komitmen yang belum terpenuhi berjumlah commitment amounted to Rp20,804 as at
Rp20.804 pada tanggal 31 Desember 2025. December 31, 2025.
g. Perjanjian Layanan Terkelola g. Managed Services Agreement
Grup telah menandatangani perjanjian signifikan The Group entered into a significant agreement with
dengan PT Semen Indonesia (Persero), PT PT Semen Indonesia (Persero), PT Semen Padang,
Semen Padang, PT Semen Gresik, PT Semen PT Semen Gresik, and PT Semen Baturaja Tbk on
Baturaja Tbk pada tanggal 1 Juli 2025 terkait July, 1 2025 regarding the allocation of operational
pembagian area operasional untuk kegiatan sales areas for sales and marketing activities. These
dan marketing yang dikoordinasikan oleh 1 activities are coordinated by one (1) Area Coordinator
Koordinator Area untuk setiap Area of Operation for each Area of Operation (as defined in this
(sebagaimana didefinisikan dalam Perjanjian ini) Agreement), who is responsible for providing support
yang bertanggung jawab untuk memberikan and assistance to the Sole Distributor and the
bantuan/asistensi kepada Distributor Tunggal dan Principal Manufacturer, including, among others,
Prinsipal Produsen yang antara lain mencakup matters related to sales and marketing operations.
kegiatan operasional sales dan marketing.
Page 416
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/74 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. ASET DAN LIABILITAS MONETER DALAM MATA 38. MONETARY ASSETS AND LIABILITIES
UANG ASING DENOMINATED IN FOREIGN CURRENCIES
Pada tanggal 31 Desember 2025 dan 2024, Grup On December 31, 2025 and 2024, the Group had the
mempunyai aset dan liabilitas moneter dalam mata following monetary assets and liabilities in foreign
uang asing sebagai berikut (dalam ribuan, kecuali currencies (in thousands, except Rupiah equivalent):
jumlah setara Rupiah):
2025 2024
Mata Uang Mata Uang
Asing (dalam Asing (dalam
ribuan)/ Ekuivalen ribuan)/ Ekuivalen
Foreign Rupiah/ Foreign Rupiah/
currency Rupiah currency Rupiah
(in thousands) equivalent (in thousands) equivalent
Aset Assets
Kas dan setara kas Cash and cash equivalents
Dolar AS 355 5,966 979 15,830 US Dollar
Euro 47 930 33 564 Euro
Piutang usaha Trade receivables
Dolar AS 8,606 144,421 7,949 128,476 US Dollar
Piutang lain-lain Other receivables
Dolar AS 346 5,803 175 2,825 US Dollar
Jumlah aset 157,120 147,695 Total assets
Liabilitas Liabilities
Utang usaha Trade payables
Dolar AS (7,863) (131,964) (7,443) (120,291) US Dollar
Euro (8,417) (166,256) (8,954) (150,891) Euro
Lainnya - (1,882) - (3,614) Other
Utang lain-lain Other payables
Euro (20) (393) (20) (335) Euro
Jumlah liabilitas (300,495) (275,131) Total liabilities
Liabilitas bersih (143,375) (127,436) Net liabilities
39. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO 39. FINANCIAL INSTRUMENTS, FINANCIAL RISK AND
KEUANGAN DAN RISIKO MODAL CAPITAL RISK MANAGEMENT
a. Kategori dan kelas instrumen keuangan a. Categories and classes of financial instruments
2025
Aset keuangan yang Liabilitas keuangan yang
diukur pada biaya Aset keuangan yang diukur diukur pada biaya Liabilitas keuangan yang
perolehan pada nilai wajar melalui perolehan diukur pada nilai wajar
diamortisasi/Financial laba rugi/Financial assets diamortisasi/Financial melalui laba rugi/Financial
assets held at amortised held at fair value through liabilities held at liabilities held at fair value
cost profit or loss amortised cost through profit or loss
Aset Assets
Kas di bank, termasuk yang Cash in banks, including
dibatasi penggunaannya 262,566 - - - restricted cash
Piutang usaha Trade receivables
Pihak ketiga 90,361 - - - Third parties
Pihak berelasi 1,871,655 - - - Related parties
Piutang lain-lain Other receivables
Pihak ketiga 85,395 - - - Third parties
Pihak berelasi 226,433 - - - Related parties
Uang jaminan 34,007 - - - Security deposits
Aset tidak lancar lainnya - 6,016 - - Other non-current assets
Liabilitas Liabilities
Utang usaha ¤ Trade payables
Pihak ketiga - - 1,854,530 - Third parties
Pihak berelasi - - 784,783 - Related parties
Utang lain-lain Other payables
Pihak ketiga - - 66,592 - Third parties
Pihak berelasi - - 69,140 - Related parties
Beban masih harus dibayar - - 302,162 - Accrued expenses
Liabilitas derivatif - - 53 Derivative liabilities
Pinjaman bank jangka pendek - - 400,000 - Short-term bank loans
Pinjaman bank jangka panjang - - 1,242,056 - Long-term bank loans
Utang lain - lain pihak Other payables -
berelasi _________ ________ - _____________________ - 130,602 ________________ - related party
1
Jumlah 2,570,417 6,016 4,849,865 53 Total
Page 417
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/75 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO 39. FINANCIAL INSTRUMENTS, FINANCIAL RISK AND
KEUANGAN DAN RISIKO MODAL (lanjutan) CAPITAL RISK MANAGEMENT (continued)
a. Kategori dan kelas instrumen keuangan a. Categories and classes of financial instruments
2024
Aset keuangan yang Liabilitas keuangan yang
diukur pada biaya Aset keuangan yang diukur diukur pada biaya Liabilitas keuangan yang
perolehan pada nilai wajar melalui perolehan diukur pada nilai wajar
diamortisasi/Financial laba rugi/Financial assets diamortisasi/Financial melalui laba rugi/Financial
assets held at amortised held at fair value through liabilities held at liabilities held at fair value
cost profit or loss amortised cost through profit or loss
Aset Assets
Kas di bank, termasuk yang Cash in banks, including
dibatasi penggunaannya 194,264 - - - restricted cash
Piutang usaha Trade receivables
Pihak ketiga 175,475 - - - Third parties
Pihak berelasi 2,230,591 - - - Related parties
Piutang lain-lain Other receivables
Pihak ketiga 116,656 - - - Third parties
Pihak berelasi 147,841 - - - Related parties
Aset derivatif - 67 - - Derivative assets
Uang jaminan 34,249 - - - Security deposits
Aset tidak lancar lainnya - 9,614 - - Other non-current assets
Liabilitas Liabilities
Utang usaha ¤ Trade payables
Pihak ketiga - - 1,952,230 - Third parties
Pihak berelasi - - 1,401,741 - Related parties
Utang lain-lain Other payables
Pihak ketiga - - 83,112 - Third parties
Pihak berelasi - - 8,526 - Related parties
Beban masih harus dibayar - - 252,867 - Accrued expenses
Pinjaman bank jangka panjang - - 1,939,857 - Long-term bank loans
Utang lain - lain pihak Other payables
berelasi _________ ________ - _____________________ - 121,648 ________________ - related party
1
Jumlah 2,899,076. 9,681 5,759,981 -.
Total
. 6
b. Tujuan dan kebijakan manajemen risiko b. Financial risk management objectives and
keuangan policies
Dalam aktivitas usahanya sehari-hari, Grup In its daily business activities, the Group is exposed
dihadapkan pada berbagai risiko. Risiko utama to risks. The main risks faced by the Group arising
yang dihadapi Grup yang timbul dari instrumen from its financial instruments are credit risk, market
keuangan adalah risiko kredit, risiko pasar (yaitu risk (i.e. interest rate risk, price risk and foreign
risiko tingkat suku bunga, risiko harga dan risiko exchange rate risk) and liquidity risk. The core
nilai tukar mata uang asing) dan risiko likuiditas. function of the Group’s risk management is to identify
Fungsi utama dari manajemen risiko Grup adalah all key risks for the Group, measure these risks and
untuk mengidentifikasi seluruh risiko utama, manage the risk positions in accordance with its
mengukur risiko-risiko ini dan mengelola posisi policies and risk appetite. The Group regularly
risiko sesuai dengan kebijakan dan tata cara reviews its risk management policies and systems to
Grup. Grup secara rutin menelaah kebijakan dan reflect changes in markets, products and best market
sistem manajemen risiko untuk menyesuaikan practice.
dengan perubahan di pasar, produk dan praktik
pasar terbaik.
Tujuan dan kebijakan manajemen risiko keuangan The Group’s overall financial risk management and
Grup adalah untuk memastikan bahwa sumber policies seek to ensure that adequate financial
daya keuangan yang memadai tersedia untuk resources are available for the operation and
operasi dan pengembangan bisnis, serta untuk development of its business, while managing its
mengelola risiko pasar (yaitu risiko mata uang exposure to market risk (i.e. foreign exchange risk,
asing, risiko harga dan risiko tingkat suku bunga), price risk and interest rate risk), credit risk and
risiko kredit dan risiko likuiditas. liquidity risk.
Page 418
PT SOLUSI BANGUN INDONESIA TBK
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO 39. FINANCIAL INSTRUMENTS, FINANCIAL RISK AND
KEUANGAN DAN RISIKO MODAL (lanjutan) CAPITAL RISK MANAGEMENT (continued)
b. Tujuan dan kebijakan manajemen risiko b. Financial risk management objectives and
keuangan (lanjutan) policies (continued)
Manajemen risiko kredit Credit risk management
Risiko kredit adalah risiko kerugian keuangan Credit risk is the risk of suffering financial loss, should
yang timbul jika pelanggan Grup gagal memenuhi any of the Group’s customers fail to fulfill their
kewajiban kontraktualnya kepada Grup. Risiko contractual obligations to the Group. Credit risk
kredit terutama berasal dari piutang usaha yang arises mainly from trade receivables from customers
diberikan kepada pelanggan dari penjualan provided from the sale of cementitious products,
produk-produk semen, beton siap pakai, batu readymix concrete, aggregate and other construction
agregat dan jasa konstruksi lainnya. services.
Risiko kredit pelanggan dikelola oleh masing- Customer credit risk is managed by each business
masing unit usaha sesuai dengan kebijakan, unit subject to the Group’s established policy,
prosedur dan pengendalian dari Grup yang procedures and controls relating to customer credit
berhubungan dengan pengelolaan risiko kredit risk management. Credit limits are established for all
pelanggan. Batasan kredit ditentukan untuk customers based on internal rating criteria.
semua pelanggan berdasarkan kriteria penilaian Outstanding customer receivables are regularly
secara internal. Saldo piutang pelanggan monitored by relevant business units.
dimonitor secara teratur oleh unit-unit usaha
terkait.
Manajemen juga berpendapat bahwa tidak Management also believes that there are no
terdapat risiko yang terkonsentrasi secara significant concentrations of credit risk on third party
signifikan atas piutang pihak ketiga. receivables.
Maksimum risiko kredit yang dihadapi oleh Grup The maximum exposure to the Group’s credit risk
kurang lebih sebesar nilai tercatat dari saldo akun approximates the net carrying amounts of the
piutang dan piutang lain-lain pada tanggal-tanggal outstanding accounts receivables and other
pelaporan seperti diungkapkan dalam Catatan 6 receivables at the reporting dates as disclosed in
dan 7. Notes 6 and 7.
Sehubungan dengan risiko kredit yang timbul dari With respect to credit risk arising from the other
aset keuangan lainnya yang terutama mencakup financial assets, which mainly comprise cash and
kas dan setara kas dan kas yang dibatasi cash equivalents and restricted cash, the Group’s
penggunaannya, risiko kredit timbul karena exposure to credit risk arises from default of the
wanprestasi dari counterparty. Grup memiliki counterparty. The Group has a policy to not place
kebijakan untuk tidak menempatkan investasi investments in instruments that have a high credit risk
pada instrumen yang memiliki risiko kredit tinggi and only puts its investments in banks with high credit
dan hanya menempatkan investasinya pada ratings. The maximum exposure is the carrying
bank-bank dengan peringkat kredit yang tinggi. amounts as disclosed in Notes 5 and 11.
Nilai maksimal eksposur setara dengan nilai
tercatat sebagaimana ditunjukkan pada Catatan 5
dan 11.
Manajemen risiko pasar Market risk management
Risiko pasar adalah risiko dimana nilai wajar dari Market risk is the risk that the fair value of future cash
arus kas masa depan dari suatu instrumen flows of a financial instrument will fluctuate because
keuangan akan berfluktuasi karena perubahan of changes in market prices. The Group is exposed
harga pasar. Grup dipengaruhi oleh risiko pasar, to market risks, in particular, interest rate risk, price
terutama risiko tingkat suku bunga, risiko harga risk and foreign currency exchange risk.
dan risiko nilai tukar mata uang asing.
Page 419
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO 39. FINANCIAL INSTRUMENTS, FINANCIAL RISK AND
KEUANGAN DAN RISIKO MODAL (lanjutan) CAPITAL RISK MANAGEMENT (continued)
b. Tujuan dan kebijakan manajemen risiko b. Financial risk management objectives and
keuangan (lanjutan) policies (continued)
Manajemen risiko pasar (lanjutan) Market risk management (continued)
i. Manajemen risiko tingkat suku bunga i. Interest market risk management
Risiko suku bunga adalah risiko dimana nilai Interest rate risk is the risk that the fair value or
wajar atau arus kas masa depan dari suatu future cash flows of a financial instrument will
instrumen keuangan berfluktuasi karena fluctuate because of changes in market interest
perubahan suku bunga pasar. Pengaruh dari rates. The Group’s exposure to the risk of
risiko perubahan suku bunga pasar terutama changes in market interest rates relates primarily
berhubungan dengan pinjaman jangka to the Group’s short-term and long-term debt
pendek dan panjang dari Grup yang obligations with floating interest rates.
dikenakan suku bunga mengambang.
Grup memonitor secara ketat fluktuasi suku The Group closely monitors the market interest
bunga pasar dan ekspektasi pasar sehingga rate fluctuation and market expectation so it can
dapat mengambil langkah-langkah yang take necessary actions to benefit the Group in
paling menguntungkan Grup secara tepat due time. Management currently does not
waktu. Manajemen tidak menganggap consider it a necessity to enter into any interest
perlunya melakukan swap suku bunga pada rate swaps.
saat ini.
Analisis sensitivitas di bawah ini telah The sensitivity analysis below has been
ditentukan berdasarkan paparan tingkat determined based on the exposure to interest
bunga untuk instrumen non-derivatif pada rates for non-derivative instruments at the end of
akhir tahun pelaporan. Untuk kewajiban the reporting year. For floating rate liabilities, the
tingkat mengambang, analisis disiapkan analysis was prepared with the assumption that
dengan asumsi jumlah kewajiban yang belum the amount of the liabilities outstanding at the
dibayar pada akhir tahun pelaporan adalah end of the reporting year would be outstanding
luar biasa untuk sepanjang tahun. for the whole year. A 50 basis point increase or
Peningkatan atau penurunan sebesar 50 decrease is used when reporting interest rate
basis poin digunakan ketika melaporkan risk internally to key management personnel,
risiko suku bunga secara internal kepada representing management's assessment of the
personil manajemen kunci dan mewakili plausible changes in interest rates.
penilaian manajemen atas kemungkinan
perubahan suku bunga.
Jika suku bunga telah 50 basis poin If interest rates were 50 basis points higher/lower
lebih tinggi/lebih rendah dan semua and all other variables were held constant, the
variabel lainnya dipertahankan tetap, Group’s profit before tax for the year ended
laba sebelum pajak Grup untuk tahun yang December 31, 2025 would decrease/increase by
berakhir 31 Desember 2025 akan Rp8,220 (2024: Rp16,789). This is mainly
menurun/meningkat sebesar Rp8.220 attributable to the Group’s exposure to interest
(2024: Rp16.789). Hal ini terutama rates on its floating rate borrowings.
disebabkan oleh eksposur Grup terhadap
suku bunga atas pinjaman suku bunga
mengambangnya.
ii. Manajemen risiko mata uang asing ii. Foreign exchange risk management
Tabel berikut menunjukkan sensitivitas atas The following table demonstrates the sensitivity
perubahan yang wajar dari nilai tukar Dolar to plausible changes in US Dollar and Euro
AS dan Euro terhadap Rupiah, dimana exchange rates against Rupiah, with all other
semua variabel lain konstan, yang timbul dari variables held constant, arising from the US
aset dan liabilitas dalam Dolar AS dan Euro Dollar and Euro denominated assets and
terhadap laba sebelum beban pajak untuk liabilities, to the profit before tax for the year
tahun yang berakhir pada tanggal ended December 31, 2025 and 2024:
31 Desember 2025 dan 2024:
Page 420
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/78 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO 39. FINANCIAL INSTRUMENTS, FINANCIAL RISK AND
KEUANGAN DAN RISIKO MODAL (lanjutan) CAPITAL RISK MANAGEMENT (continued)
b. Tujuan dan kebijakan manajemen risiko b. Financial risk management objectives and
keuangan (lanjutan) policies (continued)
Manajemen risiko pasar (lanjutan) Market risk management (continued)
ii. Manajemen risiko mata uang asing (lanjutan) ii. Foreign exchange risk management (continued)
Persentase kenaikan (penurunan)/ Efek terhadap laba sebelum pajak/
Increase (decrease) in percentage Effect on profit before tax
2025 2024 2025 2024
Dolar AS - Rupiah 1.00% 1.00% 242 268 US Dollar - Rupiah
-1.00% -1.00% (242) (268)
Euro - Rupiah 1.00% 1.00% (1,657) (1,507) Euro - Rupiah
-1.00% -1.00% 1,657 1,507
Aset dan liabilitas moneter yang signifikan The Group’s significant monetary assets and
dari Grup dalam mata uang asing pada liabilities denominated in foreign currencies as
tanggal 31 Desember 2025 disajikan pada at December 31, 2025 are presented in Note 38.
Catatan 38.
Grup hanya melakukan kontrak instrumen The Group only enters into derivative financial
keuangan derivatif untuk melindungi instrument contracts in order to hedge
eksposur yang mendasarinya (“underlying”). underlying exposures. Derivative financial
Instrumen keuangan derivatif diukur sebesar instruments are recognised at their fair values.
nilai wajarnya.
Grup mengikuti Peraturan Bank Indonesia The Group follows Bank Indonesia Regulation
(“PBI”) untuk melakukan lindung nilai (“PBI”) to hedge foreign exchange exposure for
terhadap eksposur nilai tukar mata uang a year.
asing selama satu tahun.
iii. Manajemen risiko harga iii. Price risk management
Grup terkena dampak risiko harga yang The Group is exposed to price risk that is mainly
terutama diakibatkan oleh pembelian batu due to the purchase of coal which is the main
bara yang merupakan komponen utama component of production costs. The price of coal
biaya produksi. Harga batu bara tersebut is influenced by several factors, including
dipengaruhi oleh beberapa faktor, antara lain demand, supply, exchange rates and weather.
permintaan, pasokan, nilai tukar dan cuaca.
Kebijakan Grup untuk meminimalkan risiko The Group’s policy to minimise risks arising from
yang berasal dari fluktuasi harga batu bara fluctuations in the price of coal involves, among
adalah antara lain dengan mengadakan other things, entering purchase contracts for a
kontrak pembelian yang berjangka waktu 12 period of 12 months or less and joint purchases
bulan atau kurang dan pembelian secara between the Group and suppliers in order to
bersama antara Grup dan pemasok agar obtain favorable prices.
mendapatkan harga yang menguntungkan.
Page 421
PT SOLUSI BANGUN INDONESIA TBK
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Lampiran 5/79 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO 39. FINANCIAL INSTRUMENTS, FINANCIAL RISK AND
KEUANGAN DAN RISIKO MODAL (lanjutan) CAPITAL RISK MANAGEMENT (continued)
b. Tujuan dan kebijakan manajemen risiko b. Financial risk management objectives and
keuangan (lanjutan) policies (continued)
Manajemen risiko likuiditas Liquidity risk management
Tanggung jawab utama untuk manajemen risiko The ultimate responsibility for liquidity risk
likuiditas terletak pada Dewan Direksi, yang telah management rests with the Board of Directors, which
membentuk kerangka kerja manajemen risiko has established an appropriate liquidity risk
likuiditas yang sesuai untuk manajemen Grup dan management framework for the management of the
pendanaan jangka pendek, menengah dan jangka Group’s short-, medium- and long-term funding and
panjang dan persyaratan manajemen likuiditas. liquidity management requirements. The Group
Grup mengelola risiko likuiditas dengan manages liquidity risk by maintaining adequate
memelihara cadangan yang memadai, fasilitas reserves, banking facilities and reserve borrowing
perbankan dan fasilitas pinjaman cadangan, facilities, by continuously monitoring forecasts and
dengan terus memantau arus kas prakiraan dan actual cash flows and by matching the maturity
aktual dan dengan cara mencocokkan profil jatuh profiles of financial assets and liabilities. The Group
tempo aset dan liabilitas keuangan. Grup akan will drawdown the bank facilities to fund its
melakukan penarikan fasilitas bank untuk operations as and when needed.
mendanai kegiatan operasi pada saat diperlukan.
Semua aset keuangan adalah aset lancar kecuali All financial assets are current except as disclosed in
yang disajikan dalam Catatan 11 dan 15. Notes 11 and 15.
Grup menjaga dana yang cukup untuk mendanai The Group maintains sufficient funds to finance its
kebutuhan modal kerjanya. ongoing working capital requirements.
Tabel risiko likuiditas Liquidity risk tables
Tabel berikut merinci sisa jatuh tempo kontrak The following tables detail the Group’s remaining
untuk liabilitas keuangan non-derivatif dengan contractual maturity for its non-derivative liabilities,
periode pembayaran yang disepakati Grup. Tabel with agreed repayment periods. The tables have
telah disusun berdasarkan arus kas yang tak been drawn up based on the undiscounted cash
terdiskonto dari liabilitas keuangan berdasarkan flows of financial liabilities according to the earliest
tanggal terawal dimana Grup diminta untuk date on which the Group can be required to pay. The
membayar. Jatuh tempo kontrak didasarkan pada contractual maturity is based on the earliest date on
tanggal terawal dimana Grup diminta untuk which the Group may be required to pay.
membayar.
2025
Kurang dari Lebih dari
1 tahun/ 1-5 tahun/ 5 tahun/ Jumlah/
Less than 1 year 1-5 years More than 5 years Total
Liabilitas Liabilities
Utang usaha 2,639,313 - - 2,639,313 Trade payables
Utang lain-lain 135,732 - - 135,732 Other payables
Beban masih harus dibayar 302,162 - - 302,162 Accrued expenses
Pinjaman bank
jangka pendek 400,000 - - 400,000 Short-term bank loans
Pinjaman bank
jangka panjang 572,152 777,570 - 1,349,722 Long-term bank loans
Liabilitas sewa 134,486 105,489 - 239,975 Lease liabilities
Utang lain - lain Other payables
pihak berelasi - 130,602 - 130,602 related party
Jumlah 4,183,845 1,013,661 5,197,506 Total
Page 422
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/80 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO 39. FINANCIAL INSTRUMENTS, FINANCIAL RISK AND
KEUANGAN DAN RISIKO MODAL (lanjutan) CAPITAL RISK MANAGEMENT (continued)
b. Tujuan dan kebijakan manajemen risiko b. Financial risk management objectives and
keuangan (lanjutan) policies (continued)
Tabel risiko likuiditas (lanjutan) Liquidity risk tables (continued)
2024
Kurang dari Lebih dari
1 tahun/ 1-5 tahun/ 5 tahun/ Jumlah/
Less than 1 year 1-5 years More than 5 years Total
Liabilitas Liabilities
Utang usaha 3,353,971 - - 3,353,971 Trade payables
Utang lain-lain 91,638 - - 91,638 Other payables
Beban masih harus dibayar 252,867 - - 252,867 Accrued expenses
Pinjaman jangka panjang 556,097 1,681,050 ………. - 2,237,147 Long-term loans
Liabilitas sewa 114,772 103,771 - 218,543 Lease liabilities
Utang lain - lain Other payables
pihak berelasi - 121,648 - 121,648 related party
Jumlah 4,369,345 1,906,469 - 6,275,814 Total
c. Manajemen risiko modal c. Capital risk management
Tujuan utama pengelolaan modal Grup adalah The primary objective of the Group’s capital
untuk memastikan pemeliharaan rasio modal management is to ensure that it maintains healthy
yang sehat untuk mendukung usaha dan capital ratios in order to support its business and
memaksimalkan imbalan bagi pemegang saham. maximise shareholder value.
Grup mengelola struktur permodalan dan The Group manages its capital structure and makes
melakukan penyesuaian berdasarkan perubahan adjustments to it in light of changes in economic
kondisi ekonomi. Untuk memelihara dan conditions. To maintain or adjust the capital structure,
menyesuaikan struktur permodalan, Grup dapat the Group may adjust the dividend payment to
menyesuaikan pembayaran dividen kepada shareholders, return capital to shareholders, or issue
pemegang saham, imbalan modal kepada new shares. No changes were made to the
pemegang saham atau menerbitkan saham baru. objectives, policies or processes during the years
Tidak ada perubahan atas tujuan, kebijakan ended December 31, 2025 and 2024.
maupun proses untuk tahun yang berakhir pada
tanggal-tanggal 31 Desember 2025 dan 2024.
Rasio pengungkit pada tanggal The gearing ratio as at December 31, 2025 and 2024
31 Desember 2025 dan 2024 adalah sebagai are as follow:
berikut:
2025 2024
Pinjaman bank 1,642,056 1,939,857 Bank loan
Liabilitas sewa 221,770 202,806 Lease liabilities
Dikurangi: Less:
- Kas dan setara kas (215,220) (150,342). Cash and cash equivalents -
1,648,606 1,992,321
Jumlah ekuitas yang dapat
diatribusikan kepada Total equity attributable
pemilik entitas induk 13,204,619 12,914,110. the owners of the parent entity
Rasio pengungkit (x) 0.12 0.15 Gearing ratio (x)
Page 423
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/81 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. PENGUKURAN NILAI WAJAR 40. FAIR VALUE MEASUREMENT
Nilai wajar instrumen keuangan yang dicatat pada Fair value of financial instruments carried at amortised
biaya perolehan diamortisasi cost
Nilai tercatat dari aset dan liabilitas keuangan dengan The carrying amount of financial assets and liabilities with
jatuh tempo kurang dari 1 tahun, termasuk kas dan maturities of less than 1 year, including cash and cash
setara kas, piutang usaha, piutang lain-lain, utang equivalents, trade receivables, other receivables, trade
usaha, utang lain-lain dan beban yang masih harus payables, other payables and accrued expenses, are
dibayar diperkirakan mendekati nilai wajarnya karena estimated to be near their fair values because the
saldo tersebut bersifat jangka pendek, menggunakan amounts are of short-term maturity, carry market interest
tingkat bunga pasar atau dampak pendiskontoan tidak rates or the discounting effect is not material. The
signifikan. Nilai tercatat pinjaman bank dengan jatuh carrying value of bank loans with maturities of more than
tempo lebih dari 1 tahun juga mendekati nilai wajarnya 1 year also approximates their fair values because they
karena mereka menggunakan tingkat bunga pasar. carry market interest rates.
Teknik penilaian dan asumsi yang diterapkan untuk Valuation techniques and assumptions applied for the
tujuan pengukuran nilai wajar purposes of measuring fair value
Nilai wajar aset keuangan dan liabilitas keuangan The fair values of financial assets and financial liabilities
ditentukan sebagai berikut: are determined as follows:
a. Nilai wajar aset keuangan dan liabilitas a. The fair values of financial assets and financial
keuangan dengan syarat dan kondisi standar liabilities with standard terms and conditions and
dan diperdagangkan di pasar aktif ditentukan traded on active liquid markets are determined with
dengan mengacu pada harga pasar. reference to quoted market prices.
b. Nilai wajar aset keuangan dan liabilitas keuangan b. The fair values of other financial assets and financial
lainnya (tidak termasuk yang dijelaskan di atas) liabilities (excluding those described above) are
ditentukan sesuai dengan model penentuan determined in accordance with generally accepted
harga yang berlaku umum berdasarkan analisis pricing models based on discounted cash flow
arus kas diskonto menggunakan harga dari analysis using prices from observable current
transaksi pasar yang dapat diamati saat ini dan market transactions and dealer quotes for similar
kutipan dealer untuk instrumen sejenis. instruments.
Tidak terdapat selisih dampak signifikan pada There is no significant gap on the remeasurement of fair
pengukuran Kembali nilai wajar aset keuangan dan value financial assets and financial liabilities of the
liabilitas keuangan Perusahaan. Company’s.
41. REKONSILIASI LIABILITAS YANG TIMBUL DARI 41. RECONCILIATION OF LIABILITIES FROM FINANCING
AKTIVITAS PENDANAAN ACTIVITIES
Pinjaman Bank/ Liabilitas sewa/ Jumlah/
bank loan Lease liabilities Total
Utang pada 1 Januari 2024 2,737,097 179,007 2,916,104 Debt as at January 1, 2024
Arus kas (800,000) (237,669) (1,037,669) Cash flows
Penambahan liabilitas sewa - 261,468 261,468 Additions of lease liabilities
Perubahan non-kas 2,760 - 2,760 Non-cash changes
Utang pada 31 Desember 2024 1,939,857 202,806 2,142,663 Debt as at December 31, 2024
Arus kas (300,000) (85,352) (385,352) Cash flows
Penambahan liabilitas sewa - 104,316 104,316 Additions of lease liabilities
Perubahan non-kas 2,199 - 2,199 Non-cash changes
Utang pada 31 Desember 2025 1,642,056 221,770 1,863,826 Debt as at December 31, 2025
Page 424
PT SOLUSI BANGUN INDONESIA TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/82 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. INFORMASI KEUANGAN TERSENDIRI 42. FINANCIAL INFORMATION OF THE PARENT ENTITY
PERUSAHAAN ONLY
Informasi keuangan tersendiri entitas induk setelah The financial information of the parent entity only in the
halaman ini menyajikan informasi laporan posisi following pages presents statements of financial position,
keuangan, laporan laba rugi dan penghasilan statements of profit or loss and other comprehensive
komprehensif lain, laporan perubahan ekuitas, dan income, statements of changes in equity, and statements
laporan arus kas. Informasi keuangan tersendiri of cash flows. The financial information of the parent
entitas induk disajikan setelah halaman ini. Informasi entity only follows the accounting policies used in the
laporan keuangan induk tersendiri mengikuti preparation of the consolidated financial statements that
kebijakan akuntansi yang digunakan dalam are described in Note 3, except for the investments in
penyusunan laporan keuangan konsolidasian seperti subsidiaries which are accounted for using the cost
yang dijelaskan dalam Catatan 3, kecuali untuk method.
investasi pada entitas anak yang dicatat
menggunakan metode biaya.
43. TANGGUNG JAWAB MANAJEMEN DAN 43. MANAGEMENT RESPONSIBILITY AND APPROVAL
PERSETUJUAN ATAS LAPORAN KEUANGAN OF THE CONSOLIDATED FINANCIAL STATEMENTS
KONSOLIDASIAN
Penyusunan dan penyajian wajar laporan keuangan The preparation and fair presentation of
konsolidasian merupakan tanggung jawab the consolidated financial statements were
manajemen dan telah disetujui oleh Direktur untuk the responsibility of the management and were approved
diterbitkan pada tanggal 27 Maret 2026. by the Directors and authorised for issuance on
March 27, 2026.
Page 425
INFORMASI TAMBAHAN/SUPPLEMENTARY INFORMATION
PT SOLUSI BANGUN INDONESIA TBK
INDUK PERUSAHAAN SAJA/PARENT ENTITY ONLY
Lampiran 5/83
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali nilai nominal dan data saham) except for par value and share data)
2025 2024
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 86,035 37,793 Cash and cash equivalents
Piutang usaha Trade receivables
125 215 Third parties -
- Pihak ketiga
- Pihak berelasi 2,116,780 2,570,366 Related parties -
Piutang lain-lain Other receivables
- Pihak ketiga 81,327 110,703 Third parties -
- Pihak berelasi 558,411 488,334 Related parties -
Persediaan 961,736 882,442 Inventories
Pajak lain-lain dibayar di muka 362,305 447,012 Other prepaid taxes
Biaya dibayar di muka 2,866 3,087 Prepaid expenses
Aset lancar lainnya 1,025 9,498 Other current assets
Jumlah Aset Lancar 4,170,610 4,549,450 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Kas dan setara kas yang Restricted cash and
dibatasi penggunaannya 36,252 34,370 cash equivalents
Investasi pada entitas anak 3,065,138 3,065,138 Investments in subsidiaries
Aset tetap dan tanah
pertambangan 12,848,168 13,040,458 Fixed assets and quarry
Aset hak-guna 122,393 152,672 Right-of-use assets
Tagihan pengembalian pajak Claims for tax refund
- Pajak penghasilan badan - 26,861 Corporate income tax -
Aset tidak lancar lainnya 38,672 42,625 Other non-current assets
Jumlah Aset Tidak Lancar 16,110,623 16,362,124 Total Non-Current Assets
JUMLAH ASET 20,281,233 20,911,574 TOTAL ASSETS
Page 426
INFORMASI TAMBAHAN/SUPPLEMENTARY INFORMATION
PT SOLUSI BANGUN INDONESIA TBK
INDUK PERUSAHAAN SAJA/PARENT ENTITY ONLY
Lampiran 5/84
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali nilai nominal dan data saham) except for par value and share data)
2025 2024
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha Trade payables
- Pihak ketiga 1,365,275 1,379,434 Third parties -
- Pihak berelasi 692,773 1,607,193 Related parties -
Utang lain-lain Other payables
- Pihak ketiga 21,717 24,003 Third parties -
- Pihak berelasi 91,712 22,021 Related parties -
Utang pajak Taxes payable
- Pajak penghasilan badan 19,361 - Corporate income tax -
- Pajak lain-lain 13,257 3,055 Other taxes -
Beban masih harus dibayar 230,405 167,574 Accrued expenses
Liabilitas imbalan kerja Short-term employee
jangka pendek 185,535 194,321 benefit liabilities
Pinjaman bank jangka pendek 400,000 - Short-term bank loans
Pinjaman bank jangka panjang Current maturities of
jatuh tempo dalam satu tahun long-term bank loans
- Pihak ketiga 500,000 400,000 Third parties -
Liabilitas sewa jatuh tempo Current maturities of
dalam satu tahun 47,788 43,828 lease liabilities
Jumlah Liabilitas Jangka
Pendek 3,567,823 3,841,429 Total Current Liabilities
NON-CURRENT
LIABILITAS JANGKA PANJANG LIABILITIES
Liabilitas pajak tangguhan 1,025,217 973,262 Deferred tax liabilities
Pinjaman bank jangka
panjang 742,056 1,539,857 Long-term bank loans
Liabilitas imbalan kerja Long-term employee
jangka panjang 342,203 435,799 benefit liabilities
Provisi untuk restorasi 73,526 63,565 Provision for restoration
Utang lain-lain Other payables
- Pihak berelasi 130,602 121,648 Related party -
Provisi jangka panjang 7,995 2,389 Non-current provisions
Liabilitas sewa 43,012 64,495 Lease liabilities
Jumlah Liabilitas Jangka Total Non-Current
Panjang 2,364,611 3,201,015 Liabilities
JUMLAH LIABILITAS 5,932,434 7,042,444 TOTAL LIABILITIES
Page 427
INFORMASI TAMBAHAN/SUPPLEMENTARY INFORMATION
PT SOLUSI BANGUN INDONESIA TBK
INDUK PERUSAHAAN SAJA/PARENT ENTITY ONLY
Lampiran 5/85
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2025 AS AT DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali nilai nominal dan data saham) except for par value and share data)
2025 2024
EKUITAS EQUITY
Modal saham - nilai nominal Share capital - par value
Rp500 per saham Rp500 per share
Modal dasar - Authorised -
30.651.600.000 saham 30,651,600,000 shares
Modal ditempatkan dan Issued and paid-up -
disetor - 9.019.381.973 9,019,381,973
saham pada tanggal shares as at
31 Desember 2025 dan December 31, 2025 and
2024 4,509,691 4,509,691 2024
Tambahan modal disetor 5,014,275 5,014,275 Additional paid-in capital
Komponen ekuitas lain Other components of equity
Pengukuran kembali Remeasurement of post
liabilitas imbalan employment benefit
pascakerja setelah obligations, net of
pajak (259,423) (263,138) tax
Saldo laba: Retained earnings:
- Dicadangkan 901,938 901,938 Appropriated -
- Belum dicadangkan 4,182,318 3,706,364 Unappropriated -
JUMLAH EKUITAS 14,348,799 13,869,130 TOTAL EQUITY
JUMLAH LIABILITAS TOTAL LIABILITIES
DAN EKUITAS 20,281,233 20,911,574 AND EQUITY
Page 428
INFORMASI TAMBAHAN/SUPPLEMENTARY INFORMATION
PT SOLUSI BANGUN INDONESIA TBK
INDUK PERUSAHAAN SAJA/PARENT ENTITY ONLY
Lampiran 5/86
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali nilai nominal dan data saham) except for par value and share data)
2025 2024
PENDAPATAN 25 8,688,025 9,680,432 REVENUE
BEBAN POKOK PENDAPATAN 26 (6,361,195) (7,438,789) COST OF REVENUE
LABA KOTOR 2,326,830 2,241,643 GROSS PROFIT
Beban usaha Operating expenses
Distribusi dan penjualan (763,657) (734,882) Distribution and selling
Umum dan administrasi 28 (292,272) (327,637) General and administrative
(Rugi) laba selisih kurs (27,622) 24,535 Foreign exchange (loss) gain
Lainnya-bersih 16,954 9,236 Others-net
LABA SEBELUM BUNGA PROFIT BEFORE INTEREST
DAN PAJAK PENGHASILAN 1,260,233 1,212,895 AND INCOME TAX
Penghasilan keuangan 2,921 18,415 Finance income
Beban keuangan 29 (147,930) (233,234) Finance costs
LABA SEBELUM PROFIT
PAJAK PENGHASILAN 1,115,224 998,076 BEFORE INCOME TAX
Beban pajak penghasilan 18d (266,733) (230,075) Income tax expenses
LABA TAHUN BERJALAN 848,491 768,001 PROFIT FOR THE YEAR
LABA (RUGI) KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME (LOSS)
Pos yang tidak akan Items that will not be reclassified
direklasifikasi ke laba rugi to profit or loss
Pengukuran kembali Remeasurement of
atas liabilitas imbalan kerja long-term employee benefit
jangka panjang 32 4,763 (78,787) liabilities
(Beban) manfaat Related income
pajak penghasilan terkait (1,048) 17,333 tax (expense) benefit
JUMLAH LABA TOTAL COMPREHENSIVE
KOMPREHENSIF INCOME
TAHUN BERJALAN 852,206 706,547 FOR THE YEAR
Page 429
INFORMASI TAMBAHAN/SUPPLEMENTARY INFORMATION
PT SOLUSI BANGUN INDONESIA TBK
INDUK PERUSAHAAN SAJA/PARENT ENTITY ONLY
Lampiran 5/87
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah) (Expressed in millions of Rupiah)
Komponen
ekuitas lain/
Other component
of equity
Pengukuran
kembali
liabilitas imbalan
pascakerja,
setelah pajak/ Saldo laba/
Tambahan Remeasurement of Retained earnings
modal disetor/ post-employment Belum
Modal saham/ Additional benefit obligations, Dicadangkan/ dicadangkan/ Jumlah ekuitas/
Share capital paid-in capital net of tax Appropriated Unappropriated Total equity
Saldo per 1 Januari 2024 4,509,691 5,014,275 (201,684) 901,938 3,206,757 13,430,977 Balance as at January 1, 2024
Dividen - - - - (268,394) (268,394) Dividends
Laba tahun berjalan - - - - 768,001 768,001 Profit for the year
Rugi komprehensif lain - - (61,454) - - (61,454) Other comprehensive loss
Saldo per 31 Desember 2024 4,509,691 5,014,275 (263,138) 901,938 3,706,364 13,869,130 Balance as at December 31, 2024
Dividen - - - - (372,537) (372,537) Dividends
Laba tahun berjalan - - - - 848,491 848,491 Profit for the year
Laba komprehensif lain - - 3,715 - - 3,715 Other comprehensive income
Saldo per 31 Desember 2025 4,509,691 5,014,275 (259,423) 901,938 4,182,318 14,348,799 Balance as at December 31, 2025
Page 430
INFORMASI TAMBAHAN/SUPPLEMENTARY INFORMATION
PT SOLUSI BANGUN INDONESIA TBK
INDUK PERUSAHAAN SAJA/PARENT ENTITY ONLY
Lampiran 5/88
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam jutaan Rupiah) (Expressed in millions of Rupiah)
Catatan/
Notes 2025 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan dari pelanggan 9,142,130 10,672,079 Receipts from customers
Pembayaran kepada pemasok (7,216,685) (8,087,553) Payments to suppliers
Pembayaran kepada karyawan (712,198) (773,903) Payments to employees
Penerimaan dari penghasilan bunga 2,921 18,415 Interest income received
Pembayaran beban keuangan (150,092) (236,736) Interest and finance charges paid
Pembayaran pajak penghasilan dan Payment of income taxes and
pajak lainnya (650,919) (485,930) other taxes
Penerimaan dari kantor pajak 622,425 560,527 Refund from tax office
Arus kas bersih yang diperoleh Net cash flows generated
dari aktivitas operasi 1,037,582 1,666,899 from operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Perolehan aset tetap (302,614) (689,453) Acquisition of fixed assets
Perolehan aset hak-guna (860) (7,374) Acquisition of right-of-use assets
Penempatan kas dan setara kas Placement of restricted cash
yang dibatasi penggunaannya (1,148) (7,899) and cash equivalents
Arus kas bersih yang digunakan Net cash flows used in
untuk aktivitas investasi (304,622) ( (704,726) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Pembayaran pinjaman bank Repayment of long-term
jangka Panjang 20 (700,000) (800,000) bank loans
Penerimaan pinjaman bank Proceeds from drawdown
jangka pendek 20 400,000 - of short-term bank loans
Pembayaran dividen 33 (363,167) (262,226) Payment of dividends
Pembayaran pokok liabilitas Principal repayments of lease
sewa (21,001) (82,038) liabilities
Arus kas bersih yang digunakan Net cash flows
untuk aktivitas pendanaan (684,168) (1,144,264) used in financing activities
Kenaikan (penurunan) bersih kas Net increase (decrease) in
dan setara kas 48,792 (182,091) cash and cash equivalents
Kas dan setara kas pada Cash and cash equivalents
awal tahun 37,793 218,752 at beginning of year
Pengaruh perubahan kurs Effect of changes in foreign
mata uang asing (550) 1,132 currency exchange rates
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AKHIR TAHUN 86,035 37,793 AT END OF YEAR
Page 431
Page 432
Names mentioned 189 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Financial Services Authority
p.2
unresolved
org
PT Solusi Bangun
p.8 ×8
unresolved
org
Indonesia Tbk.
p.9 ×11
unresolved
org
Cement Cement Corporation
p.9
unresolved
org
Kantor Akuntan Publik Information
p.16
unresolved
person
By Members
· Komisaris
p.17
unresolved
person
Whistleblowing System
· Komisaris
p.17
unresolved
person
Governance Guidelines
· Komisaris
p.17
unresolved
org
Indonesia Stock Exchange
p.24 ×2
unresolved
org
Research Ltd
p.25
unresolved
org
Pemerintah Kabupaten Wajib Pajak Pembayaran Terbesar Kategori Pajak
p.26
unresolved
org
Koperasi Setia Bakti Wanita Platinum
p.26
unresolved
org
Kementerian Perindustrian Republik Industri Hijau
p.27
unresolved
org
Ministry of Industry
p.27 ×3
unresolved
org
Kementerian Desa
p.27
unresolved
org
Ministry of Villages
p.27
unresolved
org
Kementerian Energi
p.28
unresolved
org
Ministry of Energy
p.28
unresolved
org
Pemerintah Kabupaten Investasi
p.28
unresolved
org
Pemerintah Kabupaten LKPM
p.29
unresolved
org
Kementerian Lingkungan Tuban
p.29
unresolved
org
Ministry of Environment
p.29 ×4
unresolved
org
Sertifikasi
p.30 ×2
unresolved
org
PT Solusi Bangun Beton
p.31 ×9
unresolved
org
PT Pendawa Lestari Perkasa
p.31 ×3
unresolved
org
PT SBI Bangun Nusantara
p.31 ×2
unresolved
org
Bangun Indonesia Tbk
p.32 ×5
unresolved
org
Pemerintah Kabupaten Pasuruan
p.32
unresolved
org
PT Solusi Bangun Beton. Thus
p.32
unresolved
org
Pemerintah Kabupaten Gunungkidul
p.33
unresolved
org
Koperasi Konsumen Swadaya Pribumi Klapanunggal
p.35
unresolved
org
Pemerintah Kota Tangerang
p.35
unresolved
person
Drs. H. Sachrudin
p.35 ×2
unresolved
org
Koperasi Setia Bakti Wanita
p.38
unresolved
person
Drs. Agus Wijaya M.
p.39 ×2
unresolved
org
Kementerian Lingkungan Hidup
p.41 ×2
unresolved
org
Pengendalian Lingkungan Hidup
p.41
unresolved
org
PT Solusi Bangun Andalas. The Contractor
p.42
unresolved
org
Pemerintah Kabupaten Sumenep
p.43
unresolved
org
Kementerian ESDM
p.43
unresolved
org
Ministry of Energy and Mineral Resources
p.43
unresolved
org
Kementerian Lingkungan Hidup Republik Indonesia.
p.45 ×2
unresolved
org
Pusat Statistik
p.50 ×3
unresolved
org
Bank Indonesia
p.50 ×2
unresolved
org
Kementerian Perindustrian dan Pemerintah
p.51
unresolved
org
Koperasi Desa
p.52 ×2
unresolved
org
Koperasi Desa Merah
p.52
unresolved
org
Departemen Corporate
p.53
unresolved
org
Menteri BUMN No. PER-
p.54
unresolved
—
Tjhin
· Independent Commissioner
p.54
unresolved
org
Kementerian Perindustrian
p.64
unresolved
org
Pemerintah Provinsi Jawa Timur
p.64
unresolved
org
Koperasi Desa Merah Putih
p.65
unresolved
org
Koperasi IKN. Melalui
p.67
unresolved
—
Hambali
· President Director
p.69
unresolved
org
Offtake & Partners
p.69 ×8
unresolved
org
Yasuhide Abe Offtake & Partners
p.69
unresolved
org
Holcim Indonesia Tbk
· Nama Perusahaan
p.72 ×20
unresolved
person
Akta Notaris Abdul Latif
p.72 ×2
unresolved
person
Akta Notaris Abdul Latief
p.72 ×2
unresolved
org
Menteri Kehakiman Republik Indonesia Legal Basis
p.72
unresolved
person
Notary Abdul Latief
p.72 ×2
unresolved
org
Minister of Justice
p.72
unresolved
org
PT Aroma Cipta Anugerah Subsidiaries
p.72
unresolved
org
PT Readymix Concrete Indonesia
p.72
unresolved
org
PT Ciptanugrah Indonesia
p.72 ×3
unresolved
org
PT Aroma Sejahtera Indonesia
p.72 ×3
unresolved
org
PT SBI Bangun Nusantara Komposisi Pemegang
p.72
unresolved
person
Ir. H. Juanda
p.73 ×2
unresolved
org
PT Solusi Bangun Andalas. Selain
p.74
unresolved
org
PT Solusi Bangun Andalas. In
p.74
unresolved
org
PT Semen Indonesia Industri
p.76
unresolved
org
PT Semen Indonesia Industri Bangunan Bangunan
p.76
unresolved
org
Ministry of Lingkungan Hidup Republik Indonesia.
p.76
unresolved
org
PT Semen
p.76 ×2
unresolved
org
Semen Cibinong Tbk.
p.76 ×15
unresolved
org
Menteri Hukum dan Hak
p.76
unresolved
org
Minister of Law and Human Asasi Manusia Republik Indonesia
p.76
unresolved
org
PT Semen Indonesia Industri Industri Bangunan
p.77
unresolved
org
PT Holcim Beton
p.77 ×2
unresolved
org
PT Lafarge Cement Indonesia
p.77 ×4
unresolved
org
PT Holcim
p.78 ×3
unresolved
org
Pembangkit Listrik Tenaga Surya Tbk
p.79
unresolved
org
Kementerian Solusi Bangun Indonesia
p.79
unresolved
org
Pemerintah Provinsi Jawa Tengah
p.79
unresolved
org
Ministry of Public Works and Public
p.79
unresolved
org
Menteri BUMN No. SE-
p.81
unresolved
org
Milik Negara
p.81 ×2
unresolved
org
Ministry of Perindustrian Republik Indonesia.
p.88
unresolved
person
Operation
· Director
p.94
unresolved
person
Offtake
· President Director
p.95 ×2
unresolved
org
PT Solusi Bangun Career History
p.97 ×5
unresolved
org
PT Pupuk Kujang
p.97 ×2
unresolved
org
Kementerian Sekretariat
p.97 ×3
unresolved
org
Ministry of State Secretariat
p.97
unresolved
org
Kementerian Sekretariat Negara Republik Indonesia
p.97
unresolved
org
Ministry of State Secretariat Negara Republik Indonesia
p.97
unresolved
org
Ministry of State Concurrent Positions
p.97
unresolved
person
Affiliations
· Komisaris
p.97 ×16
unresolved
org
PT Sinar Echo
p.99
unresolved
org
PT Sinar Echo Technology Indonesia
p.99
unresolved
org
PT AKA Karya Anugerah
p.99 ×2
unresolved
org
PT Len Telekomunikasi Indonesia
p.100 ×2
unresolved
org
PT Solusi Bangun Indonesia Career History
p.101 ×2
unresolved
org
Global Business Division Taiheiyo Cement Corporation
p.101 ×2
unresolved
org
Cement Corporation
p.101 ×5
unresolved
org
Manager International Business Division Taiheiyo Cement Corporation
p.101
unresolved
org
PT Tata Guna Patria Engineering
p.102 ×2
unresolved
org
Directorate General of Water Pekerjaan Umum
p.102
unresolved
org
Ministry of Public Works
p.102
unresolved
org
Kementerian BUMN RI
p.104 ×4
unresolved
org
Ministry of State-Owned Enterprises
p.104 ×4
unresolved
org
PT Berlian Jasa
p.104
unresolved
org
PT Berlian Jasa Terminal Indonesia
p.104
unresolved
org
PT Perusahaan Pengelola
p.104
unresolved
org
PT Perkebunan Nusantara XII
p.104 ×2
unresolved
person
Agnes Marcellina Tjhin
· Komisaris Independen
p.105 ×10
unresolved
org
PT Conwood Indonesia
p.107 ×3
unresolved
org
Conwood Company Ltd
p.107 ×2
unresolved
org
PT Conwood
p.107
unresolved
org
Holcim Malaysia Sdn Bhd
p.107
unresolved
org
PT Solusi Career History
p.108
unresolved
org
PT Semen Tonasa
p.108 ×2
unresolved
person
Rangkap
· Presiden Komisaris
p.108 ×3
unresolved
org
PT Solusi Bangun Andalas Concurrent Positions Kepemilikan Saham
p.108 ×2
unresolved
org
Profile YASUHIDE ABE
p.110
unresolved
org
Chichibu-Onoda Cement Corporation
p.110 ×2
unresolved
org
Onoda Cement Co. Ltd.
p.110
unresolved
org
Joined Onoda Cement Co. Ltd.
p.110
unresolved
org
PT Semen Padang
p.111 ×8
unresolved
org
Pte. Ltd.
p.112
unresolved
org
PT Indomilk Unilever Indonesia
p.112 ×2
unresolved
org
PT Pelayaran Nasional Indonesia (Persero)
p.113
unresolved
org
Ministry of State-Owned
p.113
unresolved
org
PT Jasa Raharja Putera
p.113 ×2
unresolved
org
PT Pengusahaan Daerah Industri Pulau Batam
p.113 ×2
unresolved
org
PT Pengusahaan Daerah Industri
p.113
unresolved
org
PT Semen Gresik
p.114 ×2
unresolved
org
PT Sinergi Mitra Investama
p.114 ×2
unresolved
org
PT SGG Prima Beton
p.114 ×2
unresolved
org
PT Aroma Cipta Anugrahtama
p.114
unresolved
org
PT Aroma Cipta Anugrahtama Concurrent Positions
p.114
unresolved
org
PT SBI Bangun Nusantara Kepemilikan Saham
p.114
unresolved
person
Pedoman Kerja
· Komisaris
p.208
unresolved
—
Per tanggal 31 Desember 2025, Susunan
p.211
unresolved
org
1. PT Semen Indonesia (Persero) Tbk sebesar 83,522%
p.211
unresolved
org
2. Taiheiyo Cement Corporation sebesar 15,161%
p.211
unresolved
person
Herudi Kandau Nugroho
· Commissioner
p.212 ×6
unresolved
person
Aulia Taufani
p.212 ×2
unresolved
org
PT Datindo Entrycom
p.212 ×2
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